id	sid	tid	token	lemma	pos
ajfa-12658	1	1	microsoft	microsoft	PROPN
ajfa-12658	1	2	word	word	NOUN
ajfa-12658	1	3	12658	12658	NUM
ajfa-12658	1	4	-	-	SYM
ajfa-12658	1	5	43894	43894	NUM
ajfa-12658	1	6	-	-	PUNCT
ajfa-12658	1	7	1	1	NUM
ajfa-12658	1	8	-	-	PUNCT
ajfa-12658	1	9	sm	sm	NOUN
ajfa-12658	1	10	-	-	PUNCT
ajfa-12658	1	11	writer3	writer3	NOUN
ajfa-12658	1	12	-	-	PUNCT
ajfa-12658	1	13	new	new	ADJ
ajfa-12658	1	14	asian	asian	ADJ
ajfa-12658	1	15	journal	journal	NOUN
ajfa-12658	1	16	of	of	ADP
ajfa-12658	1	17	finance	finance	PROPN
ajfa-12658	1	18	&	&	CCONJ
ajfa-12658	1	19	accounting	accounting	PROPN
ajfa-12658	1	20	issn	issn	PROPN
ajfa-12658	1	21	1946	1946	NUM
ajfa-12658	1	22	-	-	PUNCT
ajfa-12658	1	23	052x	052x	NOUN
ajfa-12658	1	24	2018	2018	NUM
ajfa-12658	1	25	,	,	PUNCT
ajfa-12658	1	26	vol	vol	NOUN
ajfa-12658	1	27	.	.	PROPN
ajfa-12658	1	28	10	10	NUM
ajfa-12658	1	29	,	,	PUNCT
ajfa-12658	1	30	no	no	INTJ
ajfa-12658	1	31	.	.	NOUN
ajfa-12658	1	32	1	1	NUM
ajfa-12658	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	1	34	308	308	NUM
ajfa-12658	1	35	determinants	determinant	NOUN
ajfa-12658	1	36	of	of	ADP
ajfa-12658	1	37	corporate	corporate	ADJ
ajfa-12658	1	38	environmental	environmental	ADJ
ajfa-12658	1	39	and	and	CCONJ
ajfa-12658	1	40	social	social	ADJ
ajfa-12658	1	41	disclosures	disclosure	NOUN
ajfa-12658	1	42	in	in	ADP
ajfa-12658	1	43	china	china	PROPN
ajfa-12658	1	44	:	:	PUNCT
ajfa-12658	1	45	a	a	DET
ajfa-12658	1	46	comparative	comparative	ADJ
ajfa-12658	1	47	study	study	NOUN
ajfa-12658	1	48	within	within	ADP
ajfa-12658	1	49	high	high	ADJ
ajfa-12658	1	50	-	-	PUNCT
ajfa-12658	1	51	profile	profile	NOUN
ajfa-12658	1	52	industries	industry	NOUN
ajfa-12658	1	53	junru	junru	NOUN
ajfa-12658	1	54	zhang	zhang	PROPN
ajfa-12658	1	55	school	school	PROPN
ajfa-12658	1	56	of	of	ADP
ajfa-12658	1	57	business	business	NOUN
ajfa-12658	1	58	and	and	CCONJ
ajfa-12658	1	59	law	law	NOUN
ajfa-12658	1	60	edith	edith	PROPN
ajfa-12658	1	61	cowan	cowan	PROPN
ajfa-12658	1	62	university	university	PROPN
ajfa-12658	1	63	australia	australia	PROPN
ajfa-12658	1	64	hadrian	hadrian	PROPN
ajfa-12658	1	65	geri	geri	PROPN
ajfa-12658	1	66	djajadikerta	djajadikerta	PROPN
ajfa-12658	1	67	school	school	PROPN
ajfa-12658	1	68	of	of	ADP
ajfa-12658	1	69	business	business	NOUN
ajfa-12658	1	70	and	and	CCONJ
ajfa-12658	1	71	law	law	NOUN
ajfa-12658	1	72	edith	edith	PROPN
ajfa-12658	1	73	cowan	cowan	PROPN
ajfa-12658	1	74	university	university	PROPN
ajfa-12658	1	75	australia	australia	PROPN
ajfa-12658	1	76	terri	terri	PROPN
ajfa-12658	1	77	trireksani	trireksani	PROPN
ajfa-12658	1	78	school	school	PROPN
ajfa-12658	1	79	of	of	ADP
ajfa-12658	1	80	business	business	NOUN
ajfa-12658	1	81	and	and	CCONJ
ajfa-12658	1	82	governance	governance	PROPN
ajfa-12658	1	83	murdoch	murdoch	PROPN
ajfa-12658	1	84	university	university	PROPN
ajfa-12658	1	85	australia	australia	PROPN
ajfa-12658	1	86	received	receive	VERB
ajfa-12658	1	87	:	:	PUNCT
ajfa-12658	1	88	feb	feb	PROPN
ajfa-12658	1	89	.	.	PROPN
ajfa-12658	1	90	12	12	NUM
ajfa-12658	1	91	,	,	PUNCT
ajfa-12658	1	92	2018	2018	NUM
ajfa-12658	1	93	accepted	accept	VERB
ajfa-12658	1	94	:	:	PUNCT
ajfa-12658	1	95	june	june	PROPN
ajfa-12658	1	96	4	4	NUM
ajfa-12658	1	97	,	,	PUNCT
ajfa-12658	1	98	2018	2018	NUM
ajfa-12658	1	99	published	publish	VERB
ajfa-12658	1	100	:	:	PUNCT
ajfa-12658	1	101	june	june	PROPN
ajfa-12658	1	102	4	4	NUM
ajfa-12658	1	103	,	,	PUNCT
ajfa-12658	1	104	2018	2018	NUM
ajfa-12658	1	105	doi:10.5296	doi:10.5296	NOUN
ajfa-12658	1	106	/	/	SYM
ajfa-12658	1	107	ajfa.v10i1.12658	ajfa.v10i1.12658	PROPN
ajfa-12658	1	108	url	url	PROPN
ajfa-12658	1	109	:	:	PUNCT
ajfa-12658	1	110	https://doi.org/10.5296/ajfa.v10i1.12658	https://doi.org/10.5296/ajfa.v10i1.12658	NUM
ajfa-12658	1	111	abstract	abstract	ADV
ajfa-12658	1	112	this	this	DET
ajfa-12658	1	113	study	study	NOUN
ajfa-12658	1	114	examines	examine	VERB
ajfa-12658	1	115	the	the	DET
ajfa-12658	1	116	extent	extent	NOUN
ajfa-12658	1	117	of	of	ADP
ajfa-12658	1	118	environmental	environmental	ADJ
ajfa-12658	1	119	and	and	CCONJ
ajfa-12658	1	120	social	social	ADJ
ajfa-12658	1	121	disclosures	disclosure	NOUN
ajfa-12658	1	122	in	in	ADP
ajfa-12658	1	123	annual	annual	ADJ
ajfa-12658	1	124	reports	report	NOUN
ajfa-12658	1	125	made	make	VERB
ajfa-12658	1	126	by	by	ADP
ajfa-12658	1	127	chinese	chinese	ADJ
ajfa-12658	1	128	mining	mining	NOUN
ajfa-12658	1	129	,	,	PUNCT
ajfa-12658	1	130	utility	utility	NOUN
ajfa-12658	1	131	and	and	CCONJ
ajfa-12658	1	132	chemical	chemical	NOUN
ajfa-12658	1	133	industries	industry	NOUN
ajfa-12658	1	134	.	.	PUNCT
ajfa-12658	2	1	it	it	PRON
ajfa-12658	2	2	also	also	ADV
ajfa-12658	2	3	investigates	investigate	VERB
ajfa-12658	2	4	the	the	DET
ajfa-12658	2	5	key	key	ADJ
ajfa-12658	2	6	drivers	driver	NOUN
ajfa-12658	2	7	of	of	ADP
ajfa-12658	2	8	the	the	DET
ajfa-12658	2	9	companies	company	NOUN
ajfa-12658	2	10	’	'	PUNCT
ajfa-12658	2	11	environmental	environmental	ADJ
ajfa-12658	2	12	and	and	CCONJ
ajfa-12658	2	13	social	social	ADJ
ajfa-12658	2	14	disclosures	disclosure	NOUN
ajfa-12658	2	15	(	(	PUNCT
ajfa-12658	2	16	cesd	cesd	NOUN
ajfa-12658	2	17	)	)	PUNCT
ajfa-12658	2	18	,	,	PUNCT
ajfa-12658	2	19	thereby	thereby	ADV
ajfa-12658	2	20	determining	determine	VERB
ajfa-12658	2	21	the	the	DET
ajfa-12658	2	22	motivations	motivation	NOUN
ajfa-12658	2	23	of	of	ADP
ajfa-12658	2	24	the	the	DET
ajfa-12658	2	25	sample	sample	NOUN
ajfa-12658	2	26	organisations	organisation	NOUN
ajfa-12658	2	27	towards	towards	ADP
ajfa-12658	2	28	corporate	corporate	ADJ
ajfa-12658	2	29	environmental	environmental	ADJ
ajfa-12658	2	30	and	and	CCONJ
ajfa-12658	2	31	social	social	ADJ
ajfa-12658	2	32	responsibility	responsibility	NOUN
ajfa-12658	2	33	.	.	PUNCT
ajfa-12658	3	1	the	the	DET
ajfa-12658	3	2	study	study	NOUN
ajfa-12658	3	3	adopted	adopt	VERB
ajfa-12658	3	4	dichotomous	dichotomous	ADJ
ajfa-12658	3	5	index	index	NOUN
ajfa-12658	3	6	to	to	PART
ajfa-12658	3	7	measure	measure	VERB
ajfa-12658	3	8	the	the	DET
ajfa-12658	3	9	extent	extent	NOUN
ajfa-12658	3	10	of	of	ADP
ajfa-12658	3	11	cesd	cesd	NOUN
ajfa-12658	3	12	among	among	ADP
ajfa-12658	3	13	the	the	DET
ajfa-12658	3	14	three	three	NUM
ajfa-12658	3	15	industries	industry	NOUN
ajfa-12658	3	16	in	in	ADP
ajfa-12658	3	17	their	their	PRON
ajfa-12658	3	18	annual	annual	ADJ
ajfa-12658	3	19	reports	report	NOUN
ajfa-12658	3	20	.	.	PUNCT
ajfa-12658	4	1	additionally	additionally	ADV
ajfa-12658	4	2	,	,	PUNCT
ajfa-12658	4	3	ordinary	ordinary	ADJ
ajfa-12658	4	4	least	least	ADJ
ajfa-12658	4	5	square	square	NOUN
ajfa-12658	4	6	was	be	AUX
ajfa-12658	4	7	adopted	adopt	VERB
ajfa-12658	4	8	to	to	PART
ajfa-12658	4	9	examine	examine	VERB
ajfa-12658	4	10	the	the	DET
ajfa-12658	4	11	determinants	determinant	NOUN
ajfa-12658	4	12	of	of	ADP
ajfa-12658	4	13	cesd	cesd	NOUN
ajfa-12658	4	14	.	.	PUNCT
ajfa-12658	5	1	by	by	ADP
ajfa-12658	5	2	drawing	draw	VERB
ajfa-12658	5	3	on	on	ADP
ajfa-12658	5	4	legitimacy	legitimacy	NOUN
ajfa-12658	5	5	theory	theory	NOUN
ajfa-12658	5	6	,	,	PUNCT
ajfa-12658	5	7	the	the	DET
ajfa-12658	5	8	results	result	NOUN
ajfa-12658	5	9	depict	depict	VERB
ajfa-12658	5	10	positive	positive	ADJ
ajfa-12658	5	11	associations	association	NOUN
ajfa-12658	5	12	between	between	ADP
ajfa-12658	5	13	the	the	DET
ajfa-12658	5	14	extent	extent	NOUN
ajfa-12658	5	15	of	of	ADP
ajfa-12658	5	16	cesd	cesd	NOUN
ajfa-12658	5	17	and	and	CCONJ
ajfa-12658	5	18	firm	firm	ADJ
ajfa-12658	5	19	size	size	NOUN
ajfa-12658	5	20	,	,	PUNCT
ajfa-12658	5	21	profitability	profitability	NOUN
ajfa-12658	5	22	,	,	PUNCT
ajfa-12658	5	23	and	and	CCONJ
ajfa-12658	5	24	firm	firm	ADJ
ajfa-12658	5	25	age	age	NOUN
ajfa-12658	5	26	.	.	PUNCT
ajfa-12658	6	1	asian	asian	ADJ
ajfa-12658	6	2	journal	journal	PROPN
ajfa-12658	6	3	of	of	ADP
ajfa-12658	6	4	finance	finance	PROPN
ajfa-12658	6	5	&	&	CCONJ
ajfa-12658	6	6	accounting	accounting	PROPN
ajfa-12658	6	7	issn	issn	PROPN
ajfa-12658	6	8	1946	1946	NUM
ajfa-12658	6	9	-	-	PUNCT
ajfa-12658	6	10	052x	052x	NOUN
ajfa-12658	6	11	2018	2018	NUM
ajfa-12658	6	12	,	,	PUNCT
ajfa-12658	6	13	vol	vol	NOUN
ajfa-12658	6	14	.	.	PROPN
ajfa-12658	7	1	10	10	NUM
ajfa-12658	7	2	,	,	PUNCT
ajfa-12658	7	3	no	no	INTJ
ajfa-12658	7	4	.	.	NOUN
ajfa-12658	7	5	1	1	NUM
ajfa-12658	7	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	7	7	309	309	NUM
ajfa-12658	7	8	engagement	engagement	NOUN
ajfa-12658	7	9	from	from	ADP
ajfa-12658	7	10	industry	industry	NOUN
ajfa-12658	7	11	association	association	NOUN
ajfa-12658	7	12	showed	show	VERB
ajfa-12658	7	13	strong	strong	ADJ
ajfa-12658	7	14	significance	significance	NOUN
ajfa-12658	7	15	in	in	ADP
ajfa-12658	7	16	environmental	environmental	ADJ
ajfa-12658	7	17	disclosure	disclosure	NOUN
ajfa-12658	7	18	,	,	PUNCT
ajfa-12658	7	19	whereas	whereas	SCONJ
ajfa-12658	7	20	leverage	leverage	NOUN
ajfa-12658	7	21	was	be	AUX
ajfa-12658	7	22	significant	significant	ADJ
ajfa-12658	7	23	in	in	ADP
ajfa-12658	7	24	social	social	ADJ
ajfa-12658	7	25	disclosures	disclosure	NOUN
ajfa-12658	7	26	.	.	PUNCT
ajfa-12658	8	1	government	government	NOUN
ajfa-12658	8	2	ownership	ownership	NOUN
ajfa-12658	8	3	was	be	AUX
ajfa-12658	8	4	found	find	VERB
ajfa-12658	8	5	insignificant	insignificant	ADJ
ajfa-12658	8	6	in	in	ADP
ajfa-12658	8	7	the	the	DET
ajfa-12658	8	8	analysis	analysis	NOUN
ajfa-12658	8	9	.	.	PUNCT
ajfa-12658	9	1	the	the	DET
ajfa-12658	9	2	study	study	NOUN
ajfa-12658	9	3	contributes	contribute	VERB
ajfa-12658	9	4	with	with	ADP
ajfa-12658	9	5	direct	direct	ADJ
ajfa-12658	9	6	evidence	evidence	NOUN
ajfa-12658	9	7	to	to	ADP
ajfa-12658	9	8	the	the	DET
ajfa-12658	9	9	extent	extent	NOUN
ajfa-12658	9	10	of	of	ADP
ajfa-12658	9	11	environmental	environmental	ADJ
ajfa-12658	9	12	disclosure	disclosure	NOUN
ajfa-12658	9	13	and	and	CCONJ
ajfa-12658	9	14	social	social	ADJ
ajfa-12658	9	15	disclosure	disclosure	NOUN
ajfa-12658	9	16	made	make	VERB
ajfa-12658	9	17	by	by	ADP
ajfa-12658	9	18	three	three	NUM
ajfa-12658	9	19	high	high	ADJ
ajfa-12658	9	20	-	-	PUNCT
ajfa-12658	9	21	profile	profile	NOUN
ajfa-12658	9	22	industries	industry	NOUN
ajfa-12658	9	23	based	base	VERB
ajfa-12658	9	24	on	on	ADP
ajfa-12658	9	25	g3	g3	PROPN
ajfa-12658	9	26	.	.	PUNCT
ajfa-12658	10	1	the	the	DET
ajfa-12658	10	2	results	result	NOUN
ajfa-12658	10	3	showed	show	VERB
ajfa-12658	10	4	that	that	SCONJ
ajfa-12658	10	5	overall	overall	ADJ
ajfa-12658	10	6	there	there	PRON
ajfa-12658	10	7	is	be	VERB
ajfa-12658	10	8	no	no	DET
ajfa-12658	10	9	significant	significant	ADJ
ajfa-12658	10	10	difference	difference	NOUN
ajfa-12658	10	11	between	between	ADP
ajfa-12658	10	12	the	the	DET
ajfa-12658	10	13	extents	extent	NOUN
ajfa-12658	10	14	of	of	ADP
ajfa-12658	10	15	cesd	cesd	NOUN
ajfa-12658	10	16	of	of	ADP
ajfa-12658	10	17	the	the	DET
ajfa-12658	10	18	three	three	NUM
ajfa-12658	10	19	industries	industry	NOUN
ajfa-12658	10	20	,	,	PUNCT
ajfa-12658	10	21	indicating	indicate	VERB
ajfa-12658	10	22	that	that	SCONJ
ajfa-12658	10	23	high	high	ADJ
ajfa-12658	10	24	-	-	PUNCT
ajfa-12658	10	25	profile	profile	NOUN
ajfa-12658	10	26	industries	industry	NOUN
ajfa-12658	10	27	behave	behave	VERB
ajfa-12658	10	28	similarly	similarly	ADV
ajfa-12658	10	29	in	in	ADP
ajfa-12658	10	30	terms	term	NOUN
ajfa-12658	10	31	of	of	ADP
ajfa-12658	10	32	the	the	DET
ajfa-12658	10	33	content	content	NOUN
ajfa-12658	10	34	of	of	ADP
ajfa-12658	10	35	information	information	NOUN
ajfa-12658	10	36	in	in	ADP
ajfa-12658	10	37	disclosure	disclosure	NOUN
ajfa-12658	10	38	.	.	PUNCT
ajfa-12658	11	1	this	this	DET
ajfa-12658	11	2	study	study	NOUN
ajfa-12658	11	3	has	have	VERB
ajfa-12658	11	4	also	also	ADV
ajfa-12658	11	5	practical	practical	ADJ
ajfa-12658	11	6	implications	implication	NOUN
ajfa-12658	11	7	particularly	particularly	ADV
ajfa-12658	11	8	for	for	ADP
ajfa-12658	11	9	the	the	DET
ajfa-12658	11	10	regulatory	regulatory	ADJ
ajfa-12658	11	11	body	body	NOUN
ajfa-12658	11	12	and	and	CCONJ
ajfa-12658	11	13	the	the	DET
ajfa-12658	11	14	industry	industry	NOUN
ajfa-12658	11	15	association	association	NOUN
ajfa-12658	11	16	when	when	SCONJ
ajfa-12658	11	17	developing	develop	VERB
ajfa-12658	11	18	regulations	regulation	NOUN
ajfa-12658	11	19	and	and	CCONJ
ajfa-12658	11	20	guidelines	guideline	NOUN
ajfa-12658	11	21	on	on	ADP
ajfa-12658	11	22	environmental	environmental	ADJ
ajfa-12658	11	23	and	and	CCONJ
ajfa-12658	11	24	social	social	ADJ
ajfa-12658	11	25	reports	report	NOUN
ajfa-12658	11	26	.	.	PUNCT
ajfa-12658	12	1	keywords	keyword	NOUN
ajfa-12658	12	2	:	:	PUNCT
ajfa-12658	12	3	cesd	cesd	NOUN
ajfa-12658	12	4	,	,	PUNCT
ajfa-12658	12	5	csr	csr	NOUN
ajfa-12658	12	6	,	,	PUNCT
ajfa-12658	12	7	high	high	ADJ
ajfa-12658	12	8	-	-	PUNCT
ajfa-12658	12	9	profile	profile	NOUN
ajfa-12658	12	10	industry	industry	NOUN
ajfa-12658	12	11	,	,	PUNCT
ajfa-12658	12	12	legitimacy	legitimacy	NOUN
ajfa-12658	12	13	theory	theory	NOUN
ajfa-12658	12	14	,	,	PUNCT
ajfa-12658	12	15	china	china	PROPN
ajfa-12658	12	16	asian	asian	PROPN
ajfa-12658	12	17	journal	journal	PROPN
ajfa-12658	12	18	of	of	ADP
ajfa-12658	12	19	finance	finance	PROPN
ajfa-12658	12	20	&	&	CCONJ
ajfa-12658	12	21	accounting	accounting	PROPN
ajfa-12658	12	22	issn	issn	PROPN
ajfa-12658	12	23	1946	1946	NUM
ajfa-12658	12	24	-	-	PUNCT
ajfa-12658	12	25	052x	052x	NOUN
ajfa-12658	12	26	2018	2018	NUM
ajfa-12658	12	27	,	,	PUNCT
ajfa-12658	12	28	vol	vol	NOUN
ajfa-12658	12	29	.	.	PROPN
ajfa-12658	12	30	10	10	NUM
ajfa-12658	12	31	,	,	PUNCT
ajfa-12658	12	32	no	no	INTJ
ajfa-12658	12	33	.	.	NOUN
ajfa-12658	12	34	1	1	NUM
ajfa-12658	12	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	12	36	310	310	NUM
ajfa-12658	12	37	1	1	NUM
ajfa-12658	12	38	.	.	PUNCT
ajfa-12658	13	1	introduction	introduction	NOUN
ajfa-12658	13	2	china	china	PROPN
ajfa-12658	13	3	’s	’s	PART
ajfa-12658	13	4	economy	economy	NOUN
ajfa-12658	13	5	has	have	AUX
ajfa-12658	13	6	grown	grow	VERB
ajfa-12658	13	7	rapidly	rapidly	ADV
ajfa-12658	13	8	,	,	PUNCT
ajfa-12658	13	9	at	at	ADP
ajfa-12658	13	10	a	a	DET
ajfa-12658	13	11	rate	rate	NOUN
ajfa-12658	13	12	of	of	ADP
ajfa-12658	13	13	about	about	ADV
ajfa-12658	13	14	10	10	NUM
ajfa-12658	13	15	%	%	NOUN
ajfa-12658	13	16	per	per	ADP
ajfa-12658	13	17	annum	annum	NOUN
ajfa-12658	13	18	in	in	ADP
ajfa-12658	13	19	the	the	DET
ajfa-12658	13	20	past	past	ADJ
ajfa-12658	13	21	30	30	NUM
ajfa-12658	13	22	years	year	NOUN
ajfa-12658	13	23	(	(	PUNCT
ajfa-12658	13	24	china	china	PROPN
ajfa-12658	13	25	state	state	PROPN
ajfa-12658	13	26	statistical	statistical	ADJ
ajfa-12658	13	27	bureau	bureau	NOUN
ajfa-12658	13	28	,	,	PUNCT
ajfa-12658	13	29	2006	2006	NUM
ajfa-12658	13	30	)	)	PUNCT
ajfa-12658	13	31	,	,	PUNCT
ajfa-12658	13	32	yet	yet	CCONJ
ajfa-12658	13	33	the	the	DET
ajfa-12658	13	34	severe	severe	ADJ
ajfa-12658	13	35	impacts	impact	NOUN
ajfa-12658	13	36	of	of	ADP
ajfa-12658	13	37	this	this	DET
ajfa-12658	13	38	expansion	expansion	NOUN
ajfa-12658	13	39	on	on	ADP
ajfa-12658	13	40	the	the	DET
ajfa-12658	13	41	social	social	ADJ
ajfa-12658	13	42	and	and	CCONJ
ajfa-12658	13	43	natural	natural	ADJ
ajfa-12658	13	44	environment	environment	NOUN
ajfa-12658	13	45	have	have	AUX
ajfa-12658	13	46	received	receive	VERB
ajfa-12658	13	47	insufficient	insufficient	ADJ
ajfa-12658	13	48	attention	attention	NOUN
ajfa-12658	13	49	.	.	PUNCT
ajfa-12658	14	1	up	up	ADV
ajfa-12658	14	2	until	until	ADP
ajfa-12658	14	3	now	now	ADV
ajfa-12658	14	4	,	,	PUNCT
ajfa-12658	14	5	chinese	chinese	ADJ
ajfa-12658	14	6	firms	firm	NOUN
ajfa-12658	14	7	’	'	PUNCT
ajfa-12658	14	8	pursuit	pursuit	NOUN
ajfa-12658	14	9	of	of	ADP
ajfa-12658	14	10	profitability	profitability	NOUN
ajfa-12658	14	11	in	in	ADP
ajfa-12658	14	12	sensitive	sensitive	ADJ
ajfa-12658	14	13	industries	industry	NOUN
ajfa-12658	14	14	(	(	PUNCT
ajfa-12658	14	15	i.e.	i.e.	X
ajfa-12658	14	16	industries	industry	NOUN
ajfa-12658	14	17	that	that	PRON
ajfa-12658	14	18	are	be	AUX
ajfa-12658	14	19	more	more	ADV
ajfa-12658	14	20	likely	likely	ADJ
ajfa-12658	14	21	to	to	PART
ajfa-12658	14	22	do	do	VERB
ajfa-12658	14	23	environmental	environmental	ADJ
ajfa-12658	14	24	damage	damage	NOUN
ajfa-12658	14	25	)	)	PUNCT
ajfa-12658	14	26	has	have	AUX
ajfa-12658	14	27	increasingly	increasingly	ADV
ajfa-12658	14	28	caused	cause	VERB
ajfa-12658	14	29	severe	severe	ADJ
ajfa-12658	14	30	environmental	environmental	ADJ
ajfa-12658	14	31	and	and	CCONJ
ajfa-12658	14	32	social	social	ADJ
ajfa-12658	14	33	problems	problem	NOUN
ajfa-12658	14	34	.	.	PUNCT
ajfa-12658	15	1	mining	mining	NOUN
ajfa-12658	15	2	,	,	PUNCT
ajfa-12658	15	3	utility	utility	NOUN
ajfa-12658	15	4	and	and	CCONJ
ajfa-12658	15	5	chemical	chemical	NOUN
ajfa-12658	15	6	industries	industry	NOUN
ajfa-12658	15	7	were	be	AUX
ajfa-12658	15	8	specified	specify	VERB
ajfa-12658	15	9	and	and	CCONJ
ajfa-12658	15	10	highlighted	highlight	VERB
ajfa-12658	15	11	to	to	PART
ajfa-12658	15	12	be	be	AUX
ajfa-12658	15	13	highly	highly	ADV
ajfa-12658	15	14	sensitive	sensitive	ADJ
ajfa-12658	15	15	by	by	ADP
ajfa-12658	15	16	the	the	DET
ajfa-12658	15	17	china	china	PROPN
ajfa-12658	15	18	state	state	PROPN
ajfa-12658	15	19	statistical	statistical	ADJ
ajfa-12658	15	20	bureau	bureau	NOUN
ajfa-12658	15	21	and	and	CCONJ
ajfa-12658	15	22	the	the	DET
ajfa-12658	15	23	china	china	PROPN
ajfa-12658	15	24	electricity	electricity	PROPN
ajfa-12658	15	25	council	council	PROPN
ajfa-12658	15	26	(	(	PUNCT
ajfa-12658	15	27	china	china	PROPN
ajfa-12658	15	28	state	state	PROPN
ajfa-12658	15	29	statistical	statistical	ADJ
ajfa-12658	15	30	bureau	bureau	NOUN
ajfa-12658	15	31	,	,	PUNCT
ajfa-12658	15	32	2006	2006	NUM
ajfa-12658	15	33	;	;	PUNCT
ajfa-12658	15	34	“	"	PUNCT
ajfa-12658	15	35	china	china	PROPN
ajfa-12658	15	36	electricity	electricity	NOUN
ajfa-12658	15	37	information	information	NOUN
ajfa-12658	15	38	”	"	PUNCT
ajfa-12658	15	39	,	,	PUNCT
ajfa-12658	15	40	n.d	n.d	PROPN
ajfa-12658	15	41	.	.	PROPN
ajfa-12658	15	42	)	)	PUNCT
ajfa-12658	15	43	.	.	PUNCT
ajfa-12658	16	1	because	because	SCONJ
ajfa-12658	16	2	of	of	ADP
ajfa-12658	16	3	the	the	DET
ajfa-12658	16	4	industrial	industrial	ADJ
ajfa-12658	16	5	operation	operation	NOUN
ajfa-12658	16	6	processes	process	NOUN
ajfa-12658	16	7	,	,	PUNCT
ajfa-12658	16	8	in	in	ADP
ajfa-12658	16	9	these	these	DET
ajfa-12658	16	10	industries	industry	NOUN
ajfa-12658	16	11	a	a	DET
ajfa-12658	16	12	substantial	substantial	ADJ
ajfa-12658	16	13	deleterious	deleterious	ADJ
ajfa-12658	16	14	environmental	environmental	ADJ
ajfa-12658	16	15	impact	impact	NOUN
ajfa-12658	16	16	has	have	AUX
ajfa-12658	16	17	been	be	AUX
ajfa-12658	16	18	caused	cause	VERB
ajfa-12658	16	19	in	in	ADP
ajfa-12658	16	20	china	china	PROPN
ajfa-12658	16	21	,	,	PUNCT
ajfa-12658	16	22	where	where	SCONJ
ajfa-12658	16	23	water	water	NOUN
ajfa-12658	16	24	pollution	pollution	NOUN
ajfa-12658	16	25	was	be	AUX
ajfa-12658	16	26	highlighted	highlight	VERB
ajfa-12658	16	27	to	to	PART
ajfa-12658	16	28	be	be	AUX
ajfa-12658	16	29	one	one	NUM
ajfa-12658	16	30	of	of	ADP
ajfa-12658	16	31	the	the	DET
ajfa-12658	16	32	most	most	ADV
ajfa-12658	16	33	intractable	intractable	ADJ
ajfa-12658	16	34	issues	issue	NOUN
ajfa-12658	16	35	(	(	PUNCT
ajfa-12658	16	36	chen	chen	PROPN
ajfa-12658	16	37	,	,	PUNCT
ajfa-12658	16	38	2010	2010	NUM
ajfa-12658	16	39	)	)	PUNCT
ajfa-12658	16	40	.	.	PUNCT
ajfa-12658	17	1	chen	chen	PROPN
ajfa-12658	17	2	(	(	PUNCT
ajfa-12658	17	3	2010	2010	NUM
ajfa-12658	17	4	)	)	PUNCT
ajfa-12658	17	5	stated	state	VERB
ajfa-12658	17	6	that	that	SCONJ
ajfa-12658	17	7	the	the	DET
ajfa-12658	17	8	seven	seven	NUM
ajfa-12658	17	9	water	water	NOUN
ajfa-12658	17	10	systems	system	NOUN
ajfa-12658	17	11	are	be	AUX
ajfa-12658	17	12	in	in	ADP
ajfa-12658	17	13	emergency	emergency	NOUN
ajfa-12658	17	14	,	,	PUNCT
ajfa-12658	17	15	and	and	CCONJ
ajfa-12658	17	16	protection	protection	NOUN
ajfa-12658	17	17	of	of	ADP
ajfa-12658	17	18	the	the	DET
ajfa-12658	17	19	yellow	yellow	PROPN
ajfa-12658	17	20	river	river	NOUN
ajfa-12658	17	21	urgently	urgently	ADV
ajfa-12658	17	22	needs	need	VERB
ajfa-12658	17	23	"	"	PUNCT
ajfa-12658	17	24	green	green	ADJ
ajfa-12658	17	25	gdp	gdp	NOUN
ajfa-12658	17	26	"	"	PUNCT
ajfa-12658	17	27	responsibility	responsibility	NOUN
ajfa-12658	17	28	.	.	PUNCT
ajfa-12658	18	1	poor	poor	ADJ
ajfa-12658	18	2	food	food	NOUN
ajfa-12658	18	3	product	product	NOUN
ajfa-12658	18	4	quality	quality	NOUN
ajfa-12658	18	5	,	,	PUNCT
ajfa-12658	18	6	poor	poor	ADJ
ajfa-12658	18	7	production	production	NOUN
ajfa-12658	18	8	safety	safety	NOUN
ajfa-12658	18	9	facilities	facility	NOUN
ajfa-12658	18	10	,	,	PUNCT
ajfa-12658	18	11	and	and	CCONJ
ajfa-12658	18	12	major	major	ADJ
ajfa-12658	18	13	health	health	NOUN
ajfa-12658	18	14	and	and	CCONJ
ajfa-12658	18	15	occupational	occupational	ADJ
ajfa-12658	18	16	accident	accident	NOUN
ajfa-12658	18	17	incidents	incident	NOUN
ajfa-12658	18	18	were	be	AUX
ajfa-12658	18	19	also	also	ADV
ajfa-12658	18	20	revealed	reveal	VERB
ajfa-12658	18	21	by	by	ADP
ajfa-12658	18	22	the	the	DET
ajfa-12658	18	23	news	news	NOUN
ajfa-12658	18	24	media	medium	NOUN
ajfa-12658	18	25	,	,	PUNCT
ajfa-12658	18	26	and	and	CCONJ
ajfa-12658	18	27	identified	identify	VERB
ajfa-12658	18	28	by	by	ADP
ajfa-12658	18	29	researchers	researcher	NOUN
ajfa-12658	18	30	as	as	ADP
ajfa-12658	18	31	the	the	DET
ajfa-12658	18	32	consequences	consequence	NOUN
ajfa-12658	18	33	of	of	ADP
ajfa-12658	18	34	the	the	DET
ajfa-12658	18	35	organisations	organisation	NOUN
ajfa-12658	18	36	’	'	PUNCT
ajfa-12658	18	37	pursuit	pursuit	NOUN
ajfa-12658	18	38	of	of	ADP
ajfa-12658	18	39	profit	profit	NOUN
ajfa-12658	18	40	maximisation	maximisation	NOUN
ajfa-12658	18	41	(	(	PUNCT
ajfa-12658	18	42	chu	chu	PROPN
ajfa-12658	18	43	,	,	PUNCT
ajfa-12658	18	44	2007	2007	NUM
ajfa-12658	18	45	;	;	PUNCT
ajfa-12658	18	46	guo	guo	PROPN
ajfa-12658	18	47	,	,	PUNCT
ajfa-12658	18	48	2005	2005	NUM
ajfa-12658	18	49	;	;	PUNCT
ajfa-12658	18	50	niu	niu	PROPN
ajfa-12658	18	51	,	,	PUNCT
ajfa-12658	18	52	2009	2009	NUM
ajfa-12658	18	53	)	)	PUNCT
ajfa-12658	18	54	.	.	PUNCT
ajfa-12658	19	1	in	in	ADP
ajfa-12658	19	2	this	this	DET
ajfa-12658	19	3	context	context	NOUN
ajfa-12658	19	4	,	,	PUNCT
ajfa-12658	19	5	organisations	organisation	NOUN
ajfa-12658	19	6	,	,	PUNCT
ajfa-12658	19	7	having	have	VERB
ajfa-12658	19	8	the	the	DET
ajfa-12658	19	9	most	most	ADV
ajfa-12658	19	10	active	active	ADJ
ajfa-12658	19	11	role	role	NOUN
ajfa-12658	19	12	in	in	ADP
ajfa-12658	19	13	the	the	DET
ajfa-12658	19	14	market	market	NOUN
ajfa-12658	19	15	economy	economy	NOUN
ajfa-12658	19	16	,	,	PUNCT
ajfa-12658	19	17	can	can	AUX
ajfa-12658	19	18	not	not	PART
ajfa-12658	19	19	confine	confine	VERB
ajfa-12658	19	20	their	their	PRON
ajfa-12658	19	21	attention	attention	NOUN
ajfa-12658	19	22	to	to	ADP
ajfa-12658	19	23	economic	economic	ADJ
ajfa-12658	19	24	goals	goal	NOUN
ajfa-12658	19	25	only	only	ADV
ajfa-12658	19	26	,	,	PUNCT
ajfa-12658	19	27	but	but	CCONJ
ajfa-12658	19	28	must	must	AUX
ajfa-12658	19	29	focus	focus	VERB
ajfa-12658	19	30	on	on	ADP
ajfa-12658	19	31	a	a	DET
ajfa-12658	19	32	more	more	ADV
ajfa-12658	19	33	extended	extended	ADJ
ajfa-12658	19	34	qualitative	qualitative	ADJ
ajfa-12658	19	35	approach	approach	NOUN
ajfa-12658	19	36	and	and	CCONJ
ajfa-12658	19	37	pay	pay	VERB
ajfa-12658	19	38	attention	attention	NOUN
ajfa-12658	19	39	to	to	ADP
ajfa-12658	19	40	their	their	PRON
ajfa-12658	19	41	environmental	environmental	ADJ
ajfa-12658	19	42	and	and	CCONJ
ajfa-12658	19	43	social	social	ADJ
ajfa-12658	19	44	responsibility	responsibility	NOUN
ajfa-12658	19	45	through	through	ADP
ajfa-12658	19	46	internal	internal	ADJ
ajfa-12658	19	47	and	and	CCONJ
ajfa-12658	19	48	external	external	ADJ
ajfa-12658	19	49	reporting	reporting	NOUN
ajfa-12658	19	50	(	(	PUNCT
ajfa-12658	19	51	guthrie	guthrie	PROPN
ajfa-12658	19	52	&	&	CCONJ
ajfa-12658	19	53	farneti	farneti	PROPN
ajfa-12658	19	54	,	,	PUNCT
ajfa-12658	19	55	2008	2008	NUM
ajfa-12658	19	56	)	)	PUNCT
ajfa-12658	19	57	.	.	PUNCT
ajfa-12658	20	1	according	accord	VERB
ajfa-12658	20	2	to	to	ADP
ajfa-12658	20	3	the	the	DET
ajfa-12658	20	4	definition	definition	NOUN
ajfa-12658	20	5	,	,	PUNCT
ajfa-12658	20	6	environmental	environmental	ADJ
ajfa-12658	20	7	and	and	CCONJ
ajfa-12658	20	8	social	social	ADJ
ajfa-12658	20	9	responsibility	responsibility	NOUN
ajfa-12658	20	10	reporting	report	VERB
ajfa-12658	20	11	assists	assist	NOUN
ajfa-12658	20	12	society	society	NOUN
ajfa-12658	20	13	to	to	PART
ajfa-12658	20	14	evaluate	evaluate	VERB
ajfa-12658	20	15	how	how	SCONJ
ajfa-12658	20	16	well	well	ADV
ajfa-12658	20	17	an	an	DET
ajfa-12658	20	18	organisation	organisation	NOUN
ajfa-12658	20	19	is	be	AUX
ajfa-12658	20	20	performing	perform	VERB
ajfa-12658	20	21	with	with	ADP
ajfa-12658	20	22	respect	respect	NOUN
ajfa-12658	20	23	organisation	organisation	NOUN
ajfa-12658	20	24	’s	’s	PART
ajfa-12658	20	25	economic	economic	ADJ
ajfa-12658	20	26	and	and	CCONJ
ajfa-12658	20	27	social	social	ADJ
ajfa-12658	20	28	responsibilities	responsibility	NOUN
ajfa-12658	20	29	(	(	PUNCT
ajfa-12658	20	30	lewiset	lewiset	PROPN
ajfa-12658	20	31	al	al	PROPN
ajfa-12658	20	32	.	.	PROPN
ajfa-12658	20	33	,	,	PUNCT
ajfa-12658	20	34	1995	1995	NUM
ajfa-12658	20	35	)	)	PUNCT
ajfa-12658	20	36	.	.	PUNCT
ajfa-12658	21	1	however	however	ADV
ajfa-12658	21	2	,	,	PUNCT
ajfa-12658	21	3	in	in	ADP
ajfa-12658	21	4	china	china	PROPN
ajfa-12658	21	5	,	,	PUNCT
ajfa-12658	21	6	there	there	PRON
ajfa-12658	21	7	are	be	VERB
ajfa-12658	21	8	limited	limited	ADJ
ajfa-12658	21	9	legislative	legislative	ADJ
ajfa-12658	21	10	accounting	accounting	NOUN
ajfa-12658	21	11	standards	standard	NOUN
ajfa-12658	21	12	and	and	CCONJ
ajfa-12658	21	13	legislative	legislative	ADJ
ajfa-12658	21	14	requirements	requirement	NOUN
ajfa-12658	21	15	for	for	ADP
ajfa-12658	21	16	reporting	report	VERB
ajfa-12658	21	17	corporate	corporate	ADJ
ajfa-12658	21	18	environmental	environmental	ADJ
ajfa-12658	21	19	and	and	CCONJ
ajfa-12658	21	20	social	social	ADJ
ajfa-12658	21	21	information	information	NOUN
ajfa-12658	21	22	.	.	PUNCT
ajfa-12658	22	1	although	although	SCONJ
ajfa-12658	22	2	a	a	DET
ajfa-12658	22	3	subset	subset	NOUN
ajfa-12658	22	4	of	of	ADP
ajfa-12658	22	5	listed	list	VERB
ajfa-12658	22	6	firms	firm	NOUN
ajfa-12658	22	7	reporting	report	VERB
ajfa-12658	22	8	social	social	ADJ
ajfa-12658	22	9	responsibility	responsibility	NOUN
ajfa-12658	22	10	by	by	ADP
ajfa-12658	22	11	mandatory	mandatory	ADJ
ajfa-12658	22	12	requirement	requirement	NOUN
ajfa-12658	22	13	(	(	PUNCT
ajfa-12658	22	14	chen	chen	PROPN
ajfa-12658	22	15	et	et	PROPN
ajfa-12658	22	16	al	al	PROPN
ajfa-12658	22	17	.	.	PROPN
ajfa-12658	22	18	,	,	PUNCT
ajfa-12658	22	19	2018	2018	NUM
ajfa-12658	22	20	)	)	PUNCT
ajfa-12658	22	21	,	,	PUNCT
ajfa-12658	22	22	vast	vast	ADJ
ajfa-12658	22	23	majority	majority	NOUN
ajfa-12658	22	24	firms	firm	NOUN
ajfa-12658	22	25	are	be	AUX
ajfa-12658	22	26	in	in	ADP
ajfa-12658	22	27	the	the	DET
ajfa-12658	22	28	absence	absence	NOUN
ajfa-12658	22	29	of	of	ADP
ajfa-12658	22	30	mandatory	mandatory	ADJ
ajfa-12658	22	31	environmental	environmental	ADJ
ajfa-12658	22	32	and	and	CCONJ
ajfa-12658	22	33	social	social	ADJ
ajfa-12658	22	34	reporting	reporting	NOUN
ajfa-12658	22	35	requirements	requirement	NOUN
ajfa-12658	22	36	.	.	PUNCT
ajfa-12658	23	1	in	in	ADP
ajfa-12658	23	2	2006	2006	NUM
ajfa-12658	23	3	and	and	CCONJ
ajfa-12658	23	4	2008	2008	NUM
ajfa-12658	23	5	,	,	PUNCT
ajfa-12658	23	6	the	the	DET
ajfa-12658	23	7	shenzhen	shenzhen	PROPN
ajfa-12658	23	8	and	and	CCONJ
ajfa-12658	23	9	shanghai	shanghai	PROPN
ajfa-12658	23	10	stock	stock	PROPN
ajfa-12658	23	11	exchange	exchange	PROPN
ajfa-12658	23	12	(	(	PUNCT
ajfa-12658	23	13	szse	szse	NOUN
ajfa-12658	23	14	and	and	CCONJ
ajfa-12658	23	15	sse	sse	NOUN
ajfa-12658	23	16	)	)	PUNCT
ajfa-12658	23	17	issued	issue	VERB
ajfa-12658	23	18	the	the	DET
ajfa-12658	23	19	‘	'	PUNCT
ajfa-12658	23	20	listed	list	VERB
ajfa-12658	23	21	corporate	corporate	ADJ
ajfa-12658	23	22	social	social	ADJ
ajfa-12658	23	23	responsibility	responsibility	NOUN
ajfa-12658	23	24	(	(	PUNCT
ajfa-12658	23	25	csr	csr	NOUN
ajfa-12658	23	26	)	)	PUNCT
ajfa-12658	23	27	guidelines	guideline	NOUN
ajfa-12658	23	28	’	'	PUNCT
ajfa-12658	23	29	,	,	PUNCT
ajfa-12658	23	30	which	which	PRON
ajfa-12658	23	31	have	have	AUX
ajfa-12658	23	32	been	be	AUX
ajfa-12658	23	33	formulated	formulate	VERB
ajfa-12658	23	34	in	in	ADP
ajfa-12658	23	35	accordance	accordance	NOUN
ajfa-12658	23	36	with	with	ADP
ajfa-12658	23	37	the	the	DET
ajfa-12658	23	38	company	company	NOUN
ajfa-12658	23	39	law	law	NOUN
ajfa-12658	23	40	and	and	CCONJ
ajfa-12658	23	41	securities	security	NOUN
ajfa-12658	23	42	law	law	NOUN
ajfa-12658	23	43	.	.	PUNCT
ajfa-12658	24	1	this	this	PRON
ajfa-12658	24	2	subsequently	subsequently	ADV
ajfa-12658	24	3	sets	set	VERB
ajfa-12658	24	4	mandatory	mandatory	ADJ
ajfa-12658	24	5	requirement	requirement	NOUN
ajfa-12658	24	6	for	for	ADP
ajfa-12658	24	7	reporting	report	VERB
ajfa-12658	24	8	csr	csr	NOUN
ajfa-12658	24	9	information	information	NOUN
ajfa-12658	24	10	to	to	ADP
ajfa-12658	24	11	the	the	DET
ajfa-12658	24	12	firms	firm	NOUN
ajfa-12658	24	13	in	in	ADP
ajfa-12658	24	14	sse	sse	PROPN
ajfa-12658	24	15	100	100	NUM
ajfa-12658	24	16	index	index	NOUN
ajfa-12658	24	17	,	,	PUNCT
ajfa-12658	24	18	sse	sse	PROPN
ajfa-12658	24	19	corporate	corporate	ADJ
ajfa-12658	24	20	governance	governance	NOUN
ajfa-12658	24	21	firms	firm	NOUN
ajfa-12658	24	22	,	,	PUNCT
ajfa-12658	24	23	and	and	CCONJ
ajfa-12658	24	24	firms	firm	NOUN
ajfa-12658	24	25	listed	list	VERB
ajfa-12658	24	26	in	in	ADP
ajfa-12658	24	27	foreign	foreign	ADJ
ajfa-12658	24	28	markets	market	NOUN
ajfa-12658	24	29	.	.	PUNCT
ajfa-12658	25	1	while	while	SCONJ
ajfa-12658	25	2	these	these	DET
ajfa-12658	25	3	guidelines	guideline	NOUN
ajfa-12658	25	4	instruct	instruct	VERB
ajfa-12658	25	5	and	and	CCONJ
ajfa-12658	25	6	require	require	VERB
ajfa-12658	25	7	listed	list	VERB
ajfa-12658	25	8	companies	company	NOUN
ajfa-12658	25	9	to	to	PART
ajfa-12658	25	10	actively	actively	ADV
ajfa-12658	25	11	fulfil	fulfil	VERB
ajfa-12658	25	12	regular	regular	ADJ
ajfa-12658	25	13	assessment	assessment	NOUN
ajfa-12658	25	14	of	of	ADP
ajfa-12658	25	15	their	their	PRON
ajfa-12658	25	16	social	social	ADJ
ajfa-12658	25	17	and	and	CCONJ
ajfa-12658	25	18	environmental	environmental	ADJ
ajfa-12658	25	19	responsibilities	responsibility	NOUN
ajfa-12658	25	20	,	,	PUNCT
ajfa-12658	25	21	their	their	PRON
ajfa-12658	25	22	guidelines	guideline	NOUN
ajfa-12658	25	23	are	be	AUX
ajfa-12658	25	24	typically	typically	ADV
ajfa-12658	25	25	generally	generally	ADV
ajfa-12658	25	26	do	do	AUX
ajfa-12658	25	27	not	not	PART
ajfa-12658	25	28	provide	provide	VERB
ajfa-12658	25	29	specific	specific	ADJ
ajfa-12658	25	30	indication	indication	NOUN
ajfa-12658	25	31	as	as	ADP
ajfa-12658	25	32	to	to	ADP
ajfa-12658	25	33	what	what	PRON
ajfa-12658	25	34	to	to	PART
ajfa-12658	25	35	disclose	disclose	VERB
ajfa-12658	25	36	.	.	PUNCT
ajfa-12658	26	1	on	on	ADP
ajfa-12658	26	2	the	the	DET
ajfa-12658	26	3	other	other	ADJ
ajfa-12658	26	4	hand	hand	NOUN
ajfa-12658	26	5	,	,	PUNCT
ajfa-12658	26	6	public	public	ADJ
ajfa-12658	26	7	awareness	awareness	NOUN
ajfa-12658	26	8	and	and	CCONJ
ajfa-12658	26	9	concerns	concern	NOUN
ajfa-12658	26	10	over	over	ADP
ajfa-12658	26	11	environmental	environmental	ADJ
ajfa-12658	26	12	and	and	CCONJ
ajfa-12658	26	13	social	social	ADJ
ajfa-12658	26	14	issues	issue	NOUN
ajfa-12658	26	15	have	have	AUX
ajfa-12658	26	16	been	be	AUX
ajfa-12658	26	17	highlighted	highlight	VERB
ajfa-12658	26	18	by	by	ADP
ajfa-12658	26	19	the	the	DET
ajfa-12658	26	20	media	medium	NOUN
ajfa-12658	26	21	,	,	PUNCT
ajfa-12658	26	22	leading	lead	VERB
ajfa-12658	26	23	to	to	ADP
ajfa-12658	26	24	an	an	DET
ajfa-12658	26	25	urgent	urgent	ADJ
ajfa-12658	26	26	need	need	NOUN
ajfa-12658	26	27	for	for	ADP
ajfa-12658	26	28	additional	additional	ADJ
ajfa-12658	26	29	corporate	corporate	ADJ
ajfa-12658	26	30	environmental	environmental	ADJ
ajfa-12658	26	31	and	and	CCONJ
ajfa-12658	26	32	social	social	ADJ
ajfa-12658	26	33	disclosures	disclosure	NOUN
ajfa-12658	26	34	.	.	PUNCT
ajfa-12658	27	1	although	although	SCONJ
ajfa-12658	27	2	more	more	ADJ
ajfa-12658	27	3	firms	firm	NOUN
ajfa-12658	27	4	are	be	AUX
ajfa-12658	27	5	making	make	VERB
ajfa-12658	27	6	corporate	corporate	ADJ
ajfa-12658	27	7	social	social	ADJ
ajfa-12658	27	8	and	and	CCONJ
ajfa-12658	27	9	environmental	environmental	ADJ
ajfa-12658	27	10	disclosures	disclosure	NOUN
ajfa-12658	27	11	,	,	PUNCT
ajfa-12658	27	12	the	the	DET
ajfa-12658	27	13	level	level	NOUN
ajfa-12658	27	14	of	of	ADP
ajfa-12658	27	15	disclosure	disclosure	NOUN
ajfa-12658	27	16	is	be	AUX
ajfa-12658	27	17	still	still	ADV
ajfa-12658	27	18	inadequate	inadequate	ADJ
ajfa-12658	27	19	(	(	PUNCT
ajfa-12658	27	20	guo	guo	PROPN
ajfa-12658	27	21	,	,	PUNCT
ajfa-12658	27	22	2005	2005	NUM
ajfa-12658	27	23	;	;	PUNCT
ajfa-12658	27	24	liuet	liuet	PROPN
ajfa-12658	27	25	al	al	PROPN
ajfa-12658	27	26	.	.	PROPN
ajfa-12658	27	27	,	,	PUNCT
ajfa-12658	27	28	2010	2010	NUM
ajfa-12658	27	29	)	)	PUNCT
ajfa-12658	27	30	,	,	PUNCT
ajfa-12658	27	31	especially	especially	ADV
ajfa-12658	27	32	in	in	ADP
ajfa-12658	27	33	aspects	aspect	NOUN
ajfa-12658	27	34	of	of	ADP
ajfa-12658	27	35	comprehensiveness	comprehensiveness	NOUN
ajfa-12658	27	36	and	and	CCONJ
ajfa-12658	27	37	consistency	consistency	NOUN
ajfa-12658	27	38	,	,	PUNCT
ajfa-12658	27	39	thus	thus	ADV
ajfa-12658	27	40	hindering	hinder	VERB
ajfa-12658	27	41	appropriate	appropriate	ADJ
ajfa-12658	27	42	analysis	analysis	NOUN
ajfa-12658	27	43	(	(	PUNCT
ajfa-12658	27	44	chu	chu	NOUN
ajfa-12658	27	45	,	,	PUNCT
ajfa-12658	27	46	2007	2007	NUM
ajfa-12658	27	47	)	)	PUNCT
ajfa-12658	27	48	.	.	PUNCT
ajfa-12658	28	1	in	in	ADP
ajfa-12658	28	2	this	this	DET
ajfa-12658	28	3	context	context	NOUN
ajfa-12658	28	4	,	,	PUNCT
ajfa-12658	28	5	social	social	ADJ
ajfa-12658	28	6	and	and	CCONJ
ajfa-12658	28	7	environmental	environmental	ADJ
ajfa-12658	28	8	disclosures	disclosure	NOUN
ajfa-12658	28	9	have	have	AUX
ajfa-12658	28	10	generated	generate	VERB
ajfa-12658	28	11	considerably	considerably	ADV
ajfa-12658	28	12	significant	significant	ADJ
ajfa-12658	28	13	issues	issue	NOUN
ajfa-12658	28	14	in	in	ADP
ajfa-12658	28	15	the	the	DET
ajfa-12658	28	16	business	business	NOUN
ajfa-12658	28	17	community	community	NOUN
ajfa-12658	28	18	and	and	CCONJ
ajfa-12658	28	19	growing	grow	VERB
ajfa-12658	28	20	awareness	awareness	NOUN
ajfa-12658	28	21	asian	asian	ADJ
ajfa-12658	28	22	journal	journal	NOUN
ajfa-12658	28	23	of	of	ADP
ajfa-12658	28	24	finance	finance	PROPN
ajfa-12658	28	25	&	&	CCONJ
ajfa-12658	28	26	accounting	accounting	PROPN
ajfa-12658	28	27	issn	issn	PROPN
ajfa-12658	28	28	1946	1946	NUM
ajfa-12658	28	29	-	-	PUNCT
ajfa-12658	28	30	052x	052x	NOUN
ajfa-12658	28	31	2018	2018	NUM
ajfa-12658	28	32	,	,	PUNCT
ajfa-12658	28	33	vol	vol	NOUN
ajfa-12658	28	34	.	.	PROPN
ajfa-12658	29	1	10	10	NUM
ajfa-12658	29	2	,	,	PUNCT
ajfa-12658	29	3	no	no	INTJ
ajfa-12658	29	4	.	.	NOUN
ajfa-12658	29	5	1	1	NUM
ajfa-12658	29	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	29	7	311	311	NUM
ajfa-12658	29	8	of	of	ADP
ajfa-12658	29	9	these	these	DET
ajfa-12658	29	10	disclosures	disclosure	NOUN
ajfa-12658	29	11	have	have	AUX
ajfa-12658	29	12	encouraged	encourage	VERB
ajfa-12658	29	13	researchers	researcher	NOUN
ajfa-12658	29	14	to	to	PART
ajfa-12658	29	15	examine	examine	VERB
ajfa-12658	29	16	the	the	DET
ajfa-12658	29	17	disclosure	disclosure	NOUN
ajfa-12658	29	18	information	information	NOUN
ajfa-12658	29	19	and	and	CCONJ
ajfa-12658	29	20	its	its	PRON
ajfa-12658	29	21	determinants	determinant	NOUN
ajfa-12658	29	22	(	(	PUNCT
ajfa-12658	29	23	chu	chu	PROPN
ajfa-12658	29	24	,	,	PUNCT
ajfa-12658	29	25	2007	2007	NUM
ajfa-12658	29	26	;	;	PUNCT
ajfa-12658	29	27	dai	dai	PROPN
ajfa-12658	29	28	&	&	CCONJ
ajfa-12658	29	29	dong	dong	PROPN
ajfa-12658	29	30	,	,	PUNCT
ajfa-12658	29	31	2010	2010	NUM
ajfa-12658	29	32	;	;	PUNCT
ajfa-12658	29	33	guan	guan	PROPN
ajfa-12658	29	34	&	&	CCONJ
ajfa-12658	29	35	yu	yu	PROPN
ajfa-12658	29	36	,	,	PUNCT
ajfa-12658	29	37	2009	2009	NUM
ajfa-12658	29	38	;	;	PUNCT
ajfa-12658	29	39	kong	kong	PROPN
ajfa-12658	29	40	,	,	PUNCT
ajfa-12658	29	41	1996	1996	NUM
ajfa-12658	29	42	;	;	PUNCT
ajfa-12658	29	43	peng	peng	PROPN
ajfa-12658	29	44	,	,	PUNCT
ajfa-12658	29	45	2009	2009	NUM
ajfa-12658	29	46	)	)	PUNCT
ajfa-12658	29	47	.	.	PUNCT
ajfa-12658	30	1	given	give	VERB
ajfa-12658	30	2	this	this	DET
ajfa-12658	30	3	background	background	NOUN
ajfa-12658	30	4	,	,	PUNCT
ajfa-12658	30	5	this	this	DET
ajfa-12658	30	6	study	study	NOUN
ajfa-12658	30	7	examines	examine	VERB
ajfa-12658	30	8	the	the	DET
ajfa-12658	30	9	extent	extent	NOUN
ajfa-12658	30	10	of	of	ADP
ajfa-12658	30	11	environmental	environmental	ADJ
ajfa-12658	30	12	and	and	CCONJ
ajfa-12658	30	13	social	social	ADJ
ajfa-12658	30	14	disclosures	disclosure	NOUN
ajfa-12658	30	15	in	in	ADP
ajfa-12658	30	16	2010annual	2010annual	ADJ
ajfa-12658	30	17	reports	report	NOUN
ajfa-12658	30	18	made	make	VERB
ajfa-12658	30	19	by	by	ADP
ajfa-12658	30	20	chinese	chinese	ADJ
ajfa-12658	30	21	mining	mining	NOUN
ajfa-12658	30	22	,	,	PUNCT
ajfa-12658	30	23	utility	utility	NOUN
ajfa-12658	30	24	and	and	CCONJ
ajfa-12658	30	25	chemical	chemical	NOUN
ajfa-12658	30	26	industries	industry	NOUN
ajfa-12658	30	27	.	.	PUNCT
ajfa-12658	31	1	it	it	PRON
ajfa-12658	31	2	will	will	AUX
ajfa-12658	31	3	also	also	ADV
ajfa-12658	31	4	investigate	investigate	VERB
ajfa-12658	31	5	the	the	DET
ajfa-12658	31	6	key	key	ADJ
ajfa-12658	31	7	drivers	driver	NOUN
ajfa-12658	31	8	of	of	ADP
ajfa-12658	31	9	the	the	DET
ajfa-12658	31	10	companies	company	NOUN
ajfa-12658	31	11	’	'	PUNCT
ajfa-12658	31	12	environmental	environmental	ADJ
ajfa-12658	31	13	and	and	CCONJ
ajfa-12658	31	14	social	social	ADJ
ajfa-12658	31	15	disclosures	disclosure	NOUN
ajfa-12658	31	16	and	and	CCONJ
ajfa-12658	31	17	compare	compare	VERB
ajfa-12658	31	18	the	the	DET
ajfa-12658	31	19	results	result	NOUN
ajfa-12658	31	20	between	between	ADP
ajfa-12658	31	21	each	each	DET
ajfa-12658	31	22	sensitive	sensitive	ADJ
ajfa-12658	31	23	industry	industry	NOUN
ajfa-12658	31	24	,	,	PUNCT
ajfa-12658	31	25	thereby	thereby	ADV
ajfa-12658	31	26	determining	determine	VERB
ajfa-12658	31	27	the	the	DET
ajfa-12658	31	28	motivations	motivation	NOUN
ajfa-12658	31	29	of	of	ADP
ajfa-12658	31	30	the	the	DET
ajfa-12658	31	31	sample	sample	NOUN
ajfa-12658	31	32	organisations	organisation	NOUN
ajfa-12658	31	33	towards	towards	ADP
ajfa-12658	31	34	corporate	corporate	ADJ
ajfa-12658	31	35	environmental	environmental	ADJ
ajfa-12658	31	36	and	and	CCONJ
ajfa-12658	31	37	social	social	ADJ
ajfa-12658	31	38	responsibility	responsibility	NOUN
ajfa-12658	31	39	.	.	PUNCT
ajfa-12658	32	1	the	the	DET
ajfa-12658	32	2	study	study	NOUN
ajfa-12658	32	3	contributes	contribute	VERB
ajfa-12658	32	4	with	with	ADP
ajfa-12658	32	5	direct	direct	ADJ
ajfa-12658	32	6	evidence	evidence	NOUN
ajfa-12658	32	7	to	to	ADP
ajfa-12658	32	8	the	the	DET
ajfa-12658	32	9	extent	extent	NOUN
ajfa-12658	32	10	of	of	ADP
ajfa-12658	32	11	environmental	environmental	ADJ
ajfa-12658	32	12	disclosure	disclosure	NOUN
ajfa-12658	32	13	and	and	CCONJ
ajfa-12658	32	14	social	social	ADJ
ajfa-12658	32	15	disclosure	disclosure	NOUN
ajfa-12658	32	16	made	make	VERB
ajfa-12658	32	17	by	by	ADP
ajfa-12658	32	18	three	three	NUM
ajfa-12658	32	19	high	high	ADJ
ajfa-12658	32	20	-	-	PUNCT
ajfa-12658	32	21	profile	profile	NOUN
ajfa-12658	32	22	industries	industry	NOUN
ajfa-12658	32	23	based	base	VERB
ajfa-12658	32	24	on	on	ADP
ajfa-12658	32	25	gri(g3	gri(g3	PROPN
ajfa-12658	32	26	)	)	PUNCT
ajfa-12658	32	27	.	.	PUNCT
ajfa-12658	33	1	the	the	DET
ajfa-12658	33	2	results	result	NOUN
ajfa-12658	33	3	showed	show	VERB
ajfa-12658	33	4	that	that	SCONJ
ajfa-12658	33	5	overall	overall	ADJ
ajfa-12658	33	6	there	there	PRON
ajfa-12658	33	7	is	be	VERB
ajfa-12658	33	8	no	no	DET
ajfa-12658	33	9	significant	significant	ADJ
ajfa-12658	33	10	difference	difference	NOUN
ajfa-12658	33	11	between	between	ADP
ajfa-12658	33	12	the	the	DET
ajfa-12658	33	13	extent	extent	NOUN
ajfa-12658	33	14	of	of	ADP
ajfa-12658	33	15	corporate	corporate	ADJ
ajfa-12658	33	16	environmental	environmental	ADJ
ajfa-12658	33	17	and	and	CCONJ
ajfa-12658	33	18	social	social	ADJ
ajfa-12658	33	19	disclosures	disclosure	NOUN
ajfa-12658	33	20	(	(	PUNCT
ajfa-12658	33	21	cesd	cesd	NOUN
ajfa-12658	33	22	)	)	PUNCT
ajfa-12658	33	23	among	among	ADP
ajfa-12658	33	24	the	the	DET
ajfa-12658	33	25	sample	sample	NOUN
ajfa-12658	33	26	,	,	PUNCT
ajfa-12658	33	27	indicating	indicate	VERB
ajfa-12658	33	28	that	that	SCONJ
ajfa-12658	33	29	high	high	ADJ
ajfa-12658	33	30	-	-	PUNCT
ajfa-12658	33	31	profile	profile	NOUN
ajfa-12658	33	32	industries	industry	NOUN
ajfa-12658	33	33	behave	behave	VERB
ajfa-12658	33	34	similarly	similarly	ADV
ajfa-12658	33	35	in	in	ADP
ajfa-12658	33	36	terms	term	NOUN
ajfa-12658	33	37	of	of	ADP
ajfa-12658	33	38	the	the	DET
ajfa-12658	33	39	content	content	NOUN
ajfa-12658	33	40	of	of	ADP
ajfa-12658	33	41	information	information	NOUN
ajfa-12658	33	42	in	in	ADP
ajfa-12658	33	43	disclosure	disclosure	NOUN
ajfa-12658	33	44	.	.	PUNCT
ajfa-12658	34	1	the	the	DET
ajfa-12658	34	2	result	result	NOUN
ajfa-12658	34	3	confirms	confirm	VERB
ajfa-12658	34	4	the	the	DET
ajfa-12658	34	5	finding	finding	NOUN
ajfa-12658	34	6	from	from	ADP
ajfa-12658	34	7	prior	prior	ADJ
ajfa-12658	34	8	literature	literature	NOUN
ajfa-12658	34	9	one	one	NUM
ajfa-12658	34	10	the	the	DET
ajfa-12658	34	11	treatment	treatment	NOUN
ajfa-12658	34	12	of	of	ADP
ajfa-12658	34	13	sensitive	sensitive	ADJ
ajfa-12658	34	14	industries	industry	NOUN
ajfa-12658	34	15	as	as	ADP
ajfa-12658	34	16	one	one	NUM
ajfa-12658	34	17	group	group	NOUN
ajfa-12658	34	18	(	(	PUNCT
ajfa-12658	34	19	clarkson	clarkson	PROPN
ajfa-12658	34	20	et	et	PROPN
ajfa-12658	34	21	al	al	PROPN
ajfa-12658	34	22	.	.	PROPN
ajfa-12658	34	23	,	,	PUNCT
ajfa-12658	34	24	2008	2008	NUM
ajfa-12658	34	25	;	;	PUNCT
ajfa-12658	34	26	ong	ong	PROPN
ajfa-12658	34	27	et	et	PROPN
ajfa-12658	34	28	al	al	PROPN
ajfa-12658	34	29	.	.	PROPN
ajfa-12658	34	30	,	,	PUNCT
ajfa-12658	34	31	2016	2016	NUM
ajfa-12658	34	32	)	)	PUNCT
ajfa-12658	34	33	.	.	PUNCT
ajfa-12658	35	1	in	in	ADP
ajfa-12658	35	2	addition	addition	NOUN
ajfa-12658	35	3	,	,	PUNCT
ajfa-12658	35	4	the	the	DET
ajfa-12658	35	5	study	study	NOUN
ajfa-12658	35	6	also	also	ADV
ajfa-12658	35	7	contributes	contribute	VERB
ajfa-12658	35	8	to	to	ADP
ajfa-12658	35	9	methodology	methodology	NOUN
ajfa-12658	35	10	for	for	ADP
ajfa-12658	35	11	cesd	cesd	NOUN
ajfa-12658	35	12	measures	measure	NOUN
ajfa-12658	35	13	,	,	PUNCT
ajfa-12658	35	14	where	where	SCONJ
ajfa-12658	35	15	environmental	environmental	ADJ
ajfa-12658	35	16	disclosure	disclosure	NOUN
ajfa-12658	35	17	and	and	CCONJ
ajfa-12658	35	18	social	social	ADJ
ajfa-12658	35	19	disclosure	disclosure	NOUN
ajfa-12658	35	20	were	be	AUX
ajfa-12658	35	21	measured	measure	VERB
ajfa-12658	35	22	independently	independently	ADV
ajfa-12658	35	23	.	.	PUNCT
ajfa-12658	36	1	the	the	DET
ajfa-12658	36	2	analysis	analysis	NOUN
ajfa-12658	36	3	showed	show	VERB
ajfa-12658	36	4	some	some	DET
ajfa-12658	36	5	difference	difference	NOUN
ajfa-12658	36	6	among	among	ADP
ajfa-12658	36	7	the	the	DET
ajfa-12658	36	8	drivers	driver	NOUN
ajfa-12658	36	9	for	for	ADP
ajfa-12658	36	10	the	the	DET
ajfa-12658	36	11	measures	measure	NOUN
ajfa-12658	36	12	,	,	PUNCT
ajfa-12658	36	13	even	even	ADV
ajfa-12658	36	14	though	though	SCONJ
ajfa-12658	36	15	both	both	DET
ajfa-12658	36	16	dimensions	dimension	NOUN
ajfa-12658	36	17	are	be	AUX
ajfa-12658	36	18	considered	consider	VERB
ajfa-12658	36	19	as	as	ADP
ajfa-12658	36	20	part	part	NOUN
ajfa-12658	36	21	of	of	ADP
ajfa-12658	36	22	corporate	corporate	ADJ
ajfa-12658	36	23	sustainability	sustainability	NOUN
ajfa-12658	36	24	development	development	NOUN
ajfa-12658	36	25	.	.	PUNCT
ajfa-12658	37	1	the	the	DET
ajfa-12658	37	2	study	study	NOUN
ajfa-12658	37	3	indicates	indicate	VERB
ajfa-12658	37	4	that	that	SCONJ
ajfa-12658	37	5	government	government	NOUN
ajfa-12658	37	6	-	-	PUNCT
ajfa-12658	37	7	ownership	ownership	NOUN
ajfa-12658	37	8	is	be	AUX
ajfa-12658	37	9	not	not	PART
ajfa-12658	37	10	a	a	DET
ajfa-12658	37	11	strong	strong	ADJ
ajfa-12658	37	12	factor	factor	NOUN
ajfa-12658	37	13	promoting	promote	VERB
ajfa-12658	37	14	environmental	environmental	ADJ
ajfa-12658	37	15	disclosure	disclosure	NOUN
ajfa-12658	37	16	and	and	CCONJ
ajfa-12658	37	17	social	social	ADJ
ajfa-12658	37	18	disclosure	disclosure	NOUN
ajfa-12658	37	19	,	,	PUNCT
ajfa-12658	37	20	and	and	CCONJ
ajfa-12658	37	21	high	high	ADJ
ajfa-12658	37	22	-	-	PUNCT
ajfa-12658	37	23	profile	profile	NOUN
ajfa-12658	37	24	companies	company	NOUN
ajfa-12658	37	25	were	be	AUX
ajfa-12658	37	26	driven	drive	VERB
ajfa-12658	37	27	mostly	mostly	ADV
ajfa-12658	37	28	by	by	ADP
ajfa-12658	37	29	firm	firm	ADJ
ajfa-12658	37	30	size	size	NOUN
ajfa-12658	37	31	,	,	PUNCT
ajfa-12658	37	32	years	year	NOUN
ajfa-12658	37	33	become	become	AUX
ajfa-12658	37	34	listed	list	VERB
ajfa-12658	37	35	and	and	CCONJ
ajfa-12658	37	36	profitability	profitability	NOUN
ajfa-12658	37	37	,	,	PUNCT
ajfa-12658	37	38	which	which	PRON
ajfa-12658	37	39	is	be	AUX
ajfa-12658	37	40	consistent	consistent	ADJ
ajfa-12658	37	41	with	with	ADP
ajfa-12658	37	42	the	the	DET
ajfa-12658	37	43	literature	literature	NOUN
ajfa-12658	37	44	(	(	PUNCT
ajfa-12658	37	45	khan	khan	PROPN
ajfa-12658	37	46	et	et	PROPN
ajfa-12658	37	47	al	al	PROPN
ajfa-12658	37	48	.	.	PROPN
ajfa-12658	37	49	,	,	PUNCT
ajfa-12658	37	50	2013	2013	NUM
ajfa-12658	37	51	;	;	PUNCT
ajfa-12658	37	52	li	li	PROPN
ajfa-12658	37	53	&	&	CCONJ
ajfa-12658	37	54	zhang	zhang	PROPN
ajfa-12658	37	55	,	,	PUNCT
ajfa-12658	37	56	2010	2010	NUM
ajfa-12658	37	57	;	;	PUNCT
ajfa-12658	37	58	ghazali	ghazali	PROPN
ajfa-12658	37	59	,	,	PUNCT
ajfa-12658	37	60	2007	2007	NUM
ajfa-12658	37	61	)	)	PUNCT
ajfa-12658	37	62	.	.	PUNCT
ajfa-12658	38	1	it	it	PRON
ajfa-12658	38	2	is	be	AUX
ajfa-12658	38	3	also	also	ADV
ajfa-12658	38	4	interesting	interesting	ADJ
ajfa-12658	38	5	that	that	SCONJ
ajfa-12658	38	6	the	the	DET
ajfa-12658	38	7	study	study	NOUN
ajfa-12658	38	8	found	find	VERB
ajfa-12658	38	9	engagement	engagement	NOUN
ajfa-12658	38	10	from	from	ADP
ajfa-12658	38	11	industry	industry	NOUN
ajfa-12658	38	12	unions	union	NOUN
ajfa-12658	38	13	and	and	CCONJ
ajfa-12658	38	14	associations	association	NOUN
ajfa-12658	38	15	are	be	AUX
ajfa-12658	38	16	strong	strong	ADJ
ajfa-12658	38	17	influence	influence	NOUN
ajfa-12658	38	18	on	on	ADP
ajfa-12658	38	19	environmental	environmental	ADJ
ajfa-12658	38	20	disclosures	disclosure	NOUN
ajfa-12658	38	21	but	but	CCONJ
ajfa-12658	38	22	to	to	ADP
ajfa-12658	38	23	a	a	DET
ajfa-12658	38	24	much	much	ADV
ajfa-12658	38	25	lesser	less	ADJ
ajfa-12658	38	26	extent	extent	NOUN
ajfa-12658	38	27	to	to	ADP
ajfa-12658	38	28	social	social	ADJ
ajfa-12658	38	29	disclosures	disclosure	NOUN
ajfa-12658	38	30	.	.	PUNCT
ajfa-12658	39	1	overall	overall	ADV
ajfa-12658	39	2	,	,	PUNCT
ajfa-12658	39	3	the	the	DET
ajfa-12658	39	4	three	three	NUM
ajfa-12658	39	5	industries	industry	NOUN
ajfa-12658	39	6	showed	show	VERB
ajfa-12658	39	7	similar	similar	ADJ
ajfa-12658	39	8	determinants	determinant	NOUN
ajfa-12658	39	9	of	of	ADP
ajfa-12658	39	10	cesd	cesd	NOUN
ajfa-12658	39	11	,	,	PUNCT
ajfa-12658	39	12	indicating	indicate	VERB
ajfa-12658	39	13	that	that	SCONJ
ajfa-12658	39	14	their	their	PRON
ajfa-12658	39	15	behaviours	behaviour	NOUN
ajfa-12658	39	16	did	do	AUX
ajfa-12658	39	17	not	not	PART
ajfa-12658	39	18	differ	differ	VERB
ajfa-12658	39	19	significantly	significantly	ADV
ajfa-12658	39	20	.	.	PUNCT
ajfa-12658	40	1	2	2	X
ajfa-12658	40	2	.	.	X
ajfa-12658	40	3	literature	literature	NOUN
ajfa-12658	40	4	review	review	PROPN
ajfa-12658	40	5	and	and	CCONJ
ajfa-12658	40	6	hypotheses	hypothese	VERB
ajfa-12658	40	7	development	development	NOUN
ajfa-12658	40	8	2.1	2.1	NUM
ajfa-12658	40	9	.	.	PUNCT
ajfa-12658	41	1	csed	cse	VERB
ajfa-12658	41	2	regulatory	regulatory	ADJ
ajfa-12658	41	3	background	background	NOUN
ajfa-12658	41	4	corporate	corporate	ADJ
ajfa-12658	41	5	social	social	ADJ
ajfa-12658	41	6	and	and	CCONJ
ajfa-12658	41	7	environmental	environmental	ADJ
ajfa-12658	41	8	disclosing	disclosing	NOUN
ajfa-12658	41	9	systems	system	NOUN
ajfa-12658	41	10	are	be	AUX
ajfa-12658	41	11	influenced	influence	VERB
ajfa-12658	41	12	by	by	ADP
ajfa-12658	41	13	both	both	CCONJ
ajfa-12658	41	14	national	national	ADJ
ajfa-12658	41	15	and	and	CCONJ
ajfa-12658	41	16	local	local	ADJ
ajfa-12658	41	17	regulations	regulation	NOUN
ajfa-12658	41	18	and	and	CCONJ
ajfa-12658	41	19	standards	standard	NOUN
ajfa-12658	41	20	.	.	PUNCT
ajfa-12658	42	1	the	the	DET
ajfa-12658	42	2	disclosing	disclosing	NOUN
ajfa-12658	42	3	system	system	NOUN
ajfa-12658	42	4	started	start	VERB
ajfa-12658	42	5	with	with	ADP
ajfa-12658	42	6	the	the	DET
ajfa-12658	42	7	1972	1972	NUM
ajfa-12658	42	8	united	united	PROPN
ajfa-12658	42	9	nations	nations	PROPN
ajfa-12658	42	10	conference	conference	PROPN
ajfa-12658	42	11	on	on	ADP
ajfa-12658	42	12	the	the	DET
ajfa-12658	42	13	human	human	ADJ
ajfa-12658	42	14	environmental	environmental	NOUN
ajfa-12658	42	15	in	in	ADP
ajfa-12658	42	16	stockholm	stockholm	PROPN
ajfa-12658	42	17	,	,	PUNCT
ajfa-12658	42	18	which	which	PRON
ajfa-12658	42	19	later	later	ADV
ajfa-12658	42	20	led	lead	VERB
ajfa-12658	42	21	china	china	PROPN
ajfa-12658	42	22	’s	’s	PART
ajfa-12658	42	23	first	first	PROPN
ajfa-12658	42	24	national	national	PROPN
ajfa-12658	42	25	environmental	environmental	PROPN
ajfa-12658	42	26	protection	protection	PROPN
ajfa-12658	42	27	conference	conference	PROPN
ajfa-12658	42	28	(	(	PUNCT
ajfa-12658	42	29	lin	lin	PROPN
ajfa-12658	42	30	,	,	PUNCT
ajfa-12658	42	31	2008	2008	NUM
ajfa-12658	42	32	)	)	PUNCT
ajfa-12658	42	33	.	.	PUNCT
ajfa-12658	43	1	environmental	environmental	ADJ
ajfa-12658	43	2	protection	protection	NOUN
ajfa-12658	43	3	offices	office	NOUN
ajfa-12658	43	4	were	be	AUX
ajfa-12658	43	5	then	then	ADV
ajfa-12658	43	6	established	establish	VERB
ajfa-12658	43	7	in	in	ADP
ajfa-12658	43	8	1974	1974	NUM
ajfa-12658	43	9	and	and	CCONJ
ajfa-12658	43	10	it	it	PRON
ajfa-12658	43	11	pronounced	pronounce	VERB
ajfa-12658	43	12	the	the	DET
ajfa-12658	43	13	first	first	ADJ
ajfa-12658	43	14	the	the	DET
ajfa-12658	43	15	prc	prc	PROPN
ajfa-12658	43	16	’s	’s	PART
ajfa-12658	43	17	environmental	environmental	ADJ
ajfa-12658	43	18	regulation	regulation	NOUN
ajfa-12658	43	19	.	.	PUNCT
ajfa-12658	44	1	the	the	DET
ajfa-12658	44	2	chinese	chinese	ADJ
ajfa-12658	44	3	corporate	corporate	ADJ
ajfa-12658	44	4	environmental	environmental	ADJ
ajfa-12658	44	5	and	and	CCONJ
ajfa-12658	44	6	social	social	ADJ
ajfa-12658	44	7	reporting	reporting	NOUN
ajfa-12658	44	8	and	and	CCONJ
ajfa-12658	44	9	provisions	provision	NOUN
ajfa-12658	44	10	,	,	PUNCT
ajfa-12658	44	11	which	which	PRON
ajfa-12658	44	12	are	be	AUX
ajfa-12658	44	13	subjected	subject	VERB
ajfa-12658	44	14	to	to	ADP
ajfa-12658	44	15	the	the	DET
ajfa-12658	44	16	constitution	constitution	NOUN
ajfa-12658	44	17	of	of	ADP
ajfa-12658	44	18	the	the	DET
ajfa-12658	44	19	people	people	NOUN
ajfa-12658	44	20	’s	’s	PART
ajfa-12658	44	21	republic	republic	NOUN
ajfa-12658	44	22	of	of	ADP
ajfa-12658	44	23	china	china	PROPN
ajfa-12658	44	24	(	(	PUNCT
ajfa-12658	44	25	prc	prc	PROPN
ajfa-12658	44	26	)	)	PUNCT
ajfa-12658	44	27	,	,	PUNCT
ajfa-12658	44	28	consist	consist	VERB
ajfa-12658	44	29	of	of	ADP
ajfa-12658	44	30	laws	law	NOUN
ajfa-12658	44	31	,	,	PUNCT
ajfa-12658	44	32	provisions	provision	NOUN
ajfa-12658	44	33	,	,	PUNCT
ajfa-12658	44	34	regulations	regulation	NOUN
ajfa-12658	44	35	,	,	PUNCT
ajfa-12658	44	36	ministerial	ministerial	ADJ
ajfa-12658	44	37	and	and	CCONJ
ajfa-12658	44	38	local	local	ADJ
ajfa-12658	44	39	regulations	regulation	NOUN
ajfa-12658	44	40	based	base	VERB
ajfa-12658	44	41	on	on	ADP
ajfa-12658	44	42	the	the	DET
ajfa-12658	44	43	environmental	environmental	PROPN
ajfa-12658	44	44	protection	protection	PROPN
ajfa-12658	44	45	act	act	NOUN
ajfa-12658	44	46	of	of	ADP
ajfa-12658	44	47	the	the	DET
ajfa-12658	44	48	prc	prc	PROPN
ajfa-12658	44	49	(	(	PUNCT
ajfa-12658	44	50	guo	guo	PROPN
ajfa-12658	44	51	,	,	PUNCT
ajfa-12658	44	52	2005	2005	NUM
ajfa-12658	44	53	)	)	PUNCT
ajfa-12658	44	54	.	.	PUNCT
ajfa-12658	45	1	lin	lin	PROPN
ajfa-12658	45	2	(	(	PUNCT
ajfa-12658	45	3	2008	2008	NUM
ajfa-12658	45	4	)	)	PUNCT
ajfa-12658	45	5	found	find	VERB
ajfa-12658	45	6	that	that	SCONJ
ajfa-12658	45	7	there	there	PRON
ajfa-12658	45	8	are	be	VERB
ajfa-12658	45	9	implicit	implicit	ADJ
ajfa-12658	45	10	corporate	corporate	ADJ
ajfa-12658	45	11	social	social	ADJ
ajfa-12658	45	12	responsibility	responsibility	NOUN
ajfa-12658	45	13	(	(	PUNCT
ajfa-12658	45	14	csr	csr	NOUN
ajfa-12658	45	15	)	)	PUNCT
ajfa-12658	45	16	disclosure	disclosure	NOUN
ajfa-12658	45	17	obligations	obligation	NOUN
ajfa-12658	45	18	in	in	ADP
ajfa-12658	45	19	the	the	DET
ajfa-12658	45	20	annual	annual	ADJ
ajfa-12658	45	21	report	report	NOUN
ajfa-12658	45	22	under	under	ADP
ajfa-12658	45	23	the	the	DET
ajfa-12658	45	24	current	current	ADJ
ajfa-12658	45	25	regulations	regulation	NOUN
ajfa-12658	45	26	–	–	PUNCT
ajfa-12658	45	27	the	the	DET
ajfa-12658	45	28	regulation	regulation	NOUN
ajfa-12658	45	29	on	on	ADP
ajfa-12658	45	30	the	the	DET
ajfa-12658	45	31	contents	content	NOUN
ajfa-12658	45	32	and	and	CCONJ
ajfa-12658	45	33	formats	format	NOUN
ajfa-12658	45	34	of	of	ADP
ajfa-12658	45	35	the	the	DET
ajfa-12658	45	36	annual	annual	ADJ
ajfa-12658	45	37	report	report	NOUN
ajfa-12658	45	38	(	(	PUNCT
ajfa-12658	45	39	the	the	DET
ajfa-12658	45	40	annual	annual	ADJ
ajfa-12658	45	41	reporting	reporting	NOUN
ajfa-12658	45	42	regulation	regulation	NOUN
ajfa-12658	45	43	)	)	PUNCT
ajfa-12658	45	44	”	"	PUNCT
ajfa-12658	45	45	(	(	PUNCT
ajfa-12658	45	46	lin	lin	PROPN
ajfa-12658	45	47	,	,	PUNCT
ajfa-12658	45	48	2008	2008	NUM
ajfa-12658	45	49	)	)	PUNCT
ajfa-12658	45	50	.	.	PUNCT
ajfa-12658	46	1	the	the	DET
ajfa-12658	46	2	2006	2006	NUM
ajfa-12658	46	3	company	company	NOUN
ajfa-12658	46	4	law	law	NOUN
ajfa-12658	46	5	requires	require	VERB
ajfa-12658	46	6	listed	list	VERB
ajfa-12658	46	7	companies	company	NOUN
ajfa-12658	46	8	to	to	PART
ajfa-12658	46	9	consider	consider	VERB
ajfa-12658	46	10	environmental	environmental	ADJ
ajfa-12658	46	11	and	and	CCONJ
ajfa-12658	46	12	social	social	ADJ
ajfa-12658	46	13	responsibilities	responsibility	NOUN
ajfa-12658	46	14	in	in	ADP
ajfa-12658	46	15	business	business	NOUN
ajfa-12658	46	16	operations	operation	NOUN
ajfa-12658	46	17	.	.	PUNCT
ajfa-12658	47	1	the	the	DET
ajfa-12658	47	2	code	code	NOUN
ajfa-12658	47	3	corporate	corporate	ADJ
ajfa-12658	47	4	governance	governance	NOUN
ajfa-12658	47	5	for	for	ADP
ajfa-12658	47	6	listed	list	VERB
ajfa-12658	47	7	companies	company	NOUN
ajfa-12658	47	8	in	in	ADP
ajfa-12658	47	9	china	china	PROPN
ajfa-12658	47	10	was	be	AUX
ajfa-12658	47	11	also	also	ADV
ajfa-12658	47	12	promulgated	promulgate	VERB
ajfa-12658	47	13	in	in	ADP
ajfa-12658	47	14	asian	asian	ADJ
ajfa-12658	47	15	journal	journal	NOUN
ajfa-12658	47	16	of	of	ADP
ajfa-12658	47	17	finance	finance	PROPN
ajfa-12658	47	18	&	&	CCONJ
ajfa-12658	47	19	accounting	accounting	PROPN
ajfa-12658	47	20	issn	issn	PROPN
ajfa-12658	47	21	1946	1946	NUM
ajfa-12658	47	22	-	-	PUNCT
ajfa-12658	47	23	052x	052x	NOUN
ajfa-12658	47	24	2018	2018	NUM
ajfa-12658	47	25	,	,	PUNCT
ajfa-12658	47	26	vol	vol	NOUN
ajfa-12658	47	27	.	.	PROPN
ajfa-12658	48	1	10	10	NUM
ajfa-12658	48	2	,	,	PUNCT
ajfa-12658	48	3	no	no	INTJ
ajfa-12658	48	4	.	.	NOUN
ajfa-12658	48	5	1	1	NUM
ajfa-12658	48	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	48	7	312	312	NUM
ajfa-12658	48	8	2002	2002	NUM
ajfa-12658	48	9	,	,	PUNCT
ajfa-12658	48	10	and	and	CCONJ
ajfa-12658	48	11	it	it	PRON
ajfa-12658	48	12	addresses	address	VERB
ajfa-12658	48	13	that	that	SCONJ
ajfa-12658	48	14	a	a	DET
ajfa-12658	48	15	listed	list	VERB
ajfa-12658	48	16	company	company	NOUN
ajfa-12658	48	17	shall	shall	AUX
ajfa-12658	48	18	consider	consider	VERB
ajfa-12658	48	19	in	in	ADP
ajfa-12658	48	20	the	the	DET
ajfa-12658	48	21	perspectives	perspective	NOUN
ajfa-12658	48	22	of	of	ADP
ajfa-12658	48	23	the	the	DET
ajfa-12658	48	24	interest	interest	NOUN
ajfa-12658	48	25	of	of	ADP
ajfa-12658	48	26	banks	bank	NOUN
ajfa-12658	48	27	,	,	PUNCT
ajfa-12658	48	28	other	other	ADJ
ajfa-12658	48	29	creditors	creditor	NOUN
ajfa-12658	48	30	,	,	PUNCT
ajfa-12658	48	31	employees	employee	NOUN
ajfa-12658	48	32	,	,	PUNCT
ajfa-12658	48	33	consumers	consumer	NOUN
ajfa-12658	48	34	,	,	PUNCT
ajfa-12658	48	35	supplies	supply	NOUN
ajfa-12658	48	36	,	,	PUNCT
ajfa-12658	48	37	communities	community	NOUN
ajfa-12658	48	38	and	and	CCONJ
ajfa-12658	48	39	other	other	ADJ
ajfa-12658	48	40	stakeholders	stakeholder	NOUN
ajfa-12658	48	41	.	.	PUNCT
ajfa-12658	49	1	a	a	DET
ajfa-12658	49	2	number	number	NOUN
ajfa-12658	49	3	of	of	ADP
ajfa-12658	49	4	sections	section	NOUN
ajfa-12658	49	5	and	and	CCONJ
ajfa-12658	49	6	items	item	NOUN
ajfa-12658	49	7	from	from	ADP
ajfa-12658	49	8	the	the	DET
ajfa-12658	49	9	code	code	NOUN
ajfa-12658	49	10	require	require	VERB
ajfa-12658	49	11	companies	company	NOUN
ajfa-12658	49	12	to	to	PART
ajfa-12658	49	13	disclosure	disclosure	VERB
ajfa-12658	49	14	relevant	relevant	ADJ
ajfa-12658	49	15	information	information	NOUN
ajfa-12658	49	16	regarding	regard	VERB
ajfa-12658	49	17	stakeholders	stakeholder	NOUN
ajfa-12658	49	18	,	,	PUNCT
ajfa-12658	49	19	such	such	ADJ
ajfa-12658	49	20	as	as	ADP
ajfa-12658	49	21	article	article	NOUN
ajfa-12658	49	22	28	28	NUM
ajfa-12658	49	23	,	,	PUNCT
ajfa-12658	49	24	30	30	NUM
ajfa-12658	49	25	and	and	CCONJ
ajfa-12658	49	26	section	section	NOUN
ajfa-12658	49	27	8	8	NUM
ajfa-12658	49	28	,	,	PUNCT
ajfa-12658	49	29	which	which	PRON
ajfa-12658	49	30	require	require	VERB
ajfa-12658	49	31	directors	director	NOUN
ajfa-12658	49	32	to	to	PART
ajfa-12658	49	33	disclose	disclose	VERB
ajfa-12658	49	34	in	in	ADP
ajfa-12658	49	35	the	the	DET
ajfa-12658	49	36	manner	manner	NOUN
ajfa-12658	49	37	of	of	ADP
ajfa-12658	49	38	the	the	DET
ajfa-12658	49	39	interests	interest	NOUN
ajfa-12658	49	40	of	of	ADP
ajfa-12658	49	41	stakeholder	stakeholder	NOUN
ajfa-12658	49	42	concerning	concern	VERB
ajfa-12658	49	43	companies	company	NOUN
ajfa-12658	49	44	'	'	PART
ajfa-12658	49	45	sustainability	sustainability	NOUN
ajfa-12658	49	46	issues	issue	NOUN
ajfa-12658	49	47	,	,	PUNCT
ajfa-12658	49	48	and	and	CCONJ
ajfa-12658	49	49	for	for	ADP
ajfa-12658	49	50	those	those	DET
ajfa-12658	49	51	companies	company	NOUN
ajfa-12658	49	52	that	that	PRON
ajfa-12658	49	53	do	do	AUX
ajfa-12658	49	54	not	not	PART
ajfa-12658	49	55	disclose	disclose	VERB
ajfa-12658	49	56	,	,	PUNCT
ajfa-12658	49	57	appropriate	appropriate	ADJ
ajfa-12658	49	58	explanations	explanation	NOUN
ajfa-12658	49	59	for	for	ADP
ajfa-12658	49	60	not	not	PART
ajfa-12658	49	61	disclosing	disclosing	NOUN
ajfa-12658	49	62	are	be	AUX
ajfa-12658	49	63	required	require	VERB
ajfa-12658	49	64	to	to	PART
ajfa-12658	49	65	be	be	AUX
ajfa-12658	49	66	given	give	VERB
ajfa-12658	49	67	.	.	PUNCT
ajfa-12658	50	1	it	it	PRON
ajfa-12658	50	2	seems	seem	VERB
ajfa-12658	50	3	that	that	SCONJ
ajfa-12658	50	4	under	under	ADP
ajfa-12658	50	5	the	the	DET
ajfa-12658	50	6	current	current	ADJ
ajfa-12658	50	7	chinese	chinese	ADJ
ajfa-12658	50	8	regulations	regulation	NOUN
ajfa-12658	50	9	,	,	PUNCT
ajfa-12658	50	10	listed	list	VERB
ajfa-12658	50	11	companies	company	NOUN
ajfa-12658	50	12	are	be	AUX
ajfa-12658	50	13	required	require	VERB
ajfa-12658	50	14	to	to	PART
ajfa-12658	50	15	undertake	undertake	VERB
ajfa-12658	50	16	corporate	corporate	ADJ
ajfa-12658	50	17	social	social	ADJ
ajfa-12658	50	18	responsibility	responsibility	NOUN
ajfa-12658	50	19	and	and	CCONJ
ajfa-12658	50	20	consider	consider	VERB
ajfa-12658	50	21	the	the	DET
ajfa-12658	50	22	extent	extent	NOUN
ajfa-12658	50	23	of	of	ADP
ajfa-12658	50	24	their	their	PRON
ajfa-12658	50	25	social	social	ADJ
ajfa-12658	50	26	and	and	CCONJ
ajfa-12658	50	27	environmental	environmental	ADJ
ajfa-12658	50	28	performance	performance	NOUN
ajfa-12658	50	29	in	in	ADP
ajfa-12658	50	30	business	business	NOUN
ajfa-12658	50	31	operations	operation	NOUN
ajfa-12658	50	32	.	.	PUNCT
ajfa-12658	51	1	however	however	ADV
ajfa-12658	51	2	,	,	PUNCT
ajfa-12658	51	3	these	these	DET
ajfa-12658	51	4	regulations	regulation	NOUN
ajfa-12658	51	5	do	do	AUX
ajfa-12658	51	6	not	not	PART
ajfa-12658	51	7	give	give	VERB
ajfa-12658	51	8	specific	specific	ADJ
ajfa-12658	51	9	list	list	NOUN
ajfa-12658	51	10	of	of	ADP
ajfa-12658	51	11	guidelines	guideline	NOUN
ajfa-12658	51	12	on	on	ADP
ajfa-12658	51	13	what	what	PRON
ajfa-12658	51	14	to	to	PART
ajfa-12658	51	15	disclose	disclose	VERB
ajfa-12658	51	16	and	and	CCONJ
ajfa-12658	51	17	how	how	SCONJ
ajfa-12658	51	18	to	to	PART
ajfa-12658	51	19	put	put	VERB
ajfa-12658	51	20	it	it	PRON
ajfa-12658	51	21	into	into	ADP
ajfa-12658	51	22	practice	practice	NOUN
ajfa-12658	51	23	.	.	PUNCT
ajfa-12658	52	1	therefore	therefore	ADV
ajfa-12658	52	2	,	,	PUNCT
ajfa-12658	52	3	the	the	DET
ajfa-12658	52	4	current	current	ADJ
ajfa-12658	52	5	regulations	regulation	NOUN
ajfa-12658	52	6	are	be	AUX
ajfa-12658	52	7	not	not	PART
ajfa-12658	52	8	adequate	adequate	ADJ
ajfa-12658	52	9	.	.	PUNCT
ajfa-12658	53	1	although	although	SCONJ
ajfa-12658	53	2	these	these	DET
ajfa-12658	53	3	articles	article	NOUN
ajfa-12658	53	4	require	require	VERB
ajfa-12658	53	5	a	a	DET
ajfa-12658	53	6	range	range	NOUN
ajfa-12658	53	7	of	of	ADP
ajfa-12658	53	8	information	information	NOUN
ajfa-12658	53	9	that	that	SCONJ
ajfa-12658	53	10	directors	director	NOUN
ajfa-12658	53	11	should	should	AUX
ajfa-12658	53	12	disclose	disclose	VERB
ajfa-12658	53	13	,	,	PUNCT
ajfa-12658	53	14	there	there	PRON
ajfa-12658	53	15	are	be	VERB
ajfa-12658	53	16	no	no	DET
ajfa-12658	53	17	specific	specific	ADJ
ajfa-12658	53	18	indicators	indicator	NOUN
ajfa-12658	53	19	and	and	CCONJ
ajfa-12658	53	20	sectors	sector	NOUN
ajfa-12658	53	21	from	from	ADP
ajfa-12658	53	22	the	the	DET
ajfa-12658	53	23	laws	law	NOUN
ajfa-12658	53	24	regarding	regard	VERB
ajfa-12658	53	25	environmental	environmental	ADJ
ajfa-12658	53	26	and	and	CCONJ
ajfa-12658	53	27	social	social	ADJ
ajfa-12658	53	28	information	information	NOUN
ajfa-12658	53	29	.	.	PUNCT
ajfa-12658	54	1	this	this	PRON
ajfa-12658	54	2	suggests	suggest	VERB
ajfa-12658	54	3	that	that	SCONJ
ajfa-12658	54	4	corporate	corporate	ADJ
ajfa-12658	54	5	social	social	ADJ
ajfa-12658	54	6	and	and	CCONJ
ajfa-12658	54	7	environmental	environmental	ADJ
ajfa-12658	54	8	disclosure	disclosure	NOUN
ajfa-12658	54	9	(	(	PUNCT
ajfa-12658	54	10	cesd	cesd	NOUN
ajfa-12658	54	11	)	)	PUNCT
ajfa-12658	54	12	benefits	benefit	VERB
ajfa-12658	54	13	stakeholders	stakeholder	NOUN
ajfa-12658	54	14	to	to	ADP
ajfa-12658	54	15	a	a	DET
ajfa-12658	54	16	great	great	ADJ
ajfa-12658	54	17	extent	extent	NOUN
ajfa-12658	54	18	but	but	CCONJ
ajfa-12658	54	19	disclosures	disclosure	NOUN
ajfa-12658	54	20	are	be	AUX
ajfa-12658	54	21	not	not	PART
ajfa-12658	54	22	essentially	essentially	ADV
ajfa-12658	54	23	mandatory	mandatory	ADJ
ajfa-12658	54	24	.	.	PUNCT
ajfa-12658	55	1	it	it	PRON
ajfa-12658	55	2	concludes	conclude	VERB
ajfa-12658	55	3	that	that	SCONJ
ajfa-12658	55	4	corporate	corporate	ADJ
ajfa-12658	55	5	environmental	environmental	ADJ
ajfa-12658	55	6	and	and	CCONJ
ajfa-12658	55	7	social	social	ADJ
ajfa-12658	55	8	reporting	reporting	NOUN
ajfa-12658	55	9	still	still	ADV
ajfa-12658	55	10	remains	remain	VERB
ajfa-12658	55	11	voluntary	voluntary	ADJ
ajfa-12658	55	12	for	for	ADP
ajfa-12658	55	13	vast	vast	ADJ
ajfa-12658	55	14	majority	majority	NOUN
ajfa-12658	55	15	firms	firm	NOUN
ajfa-12658	55	16	in	in	ADP
ajfa-12658	55	17	the	the	DET
ajfa-12658	55	18	chinese	chinese	ADJ
ajfa-12658	55	19	disclosure	disclosure	NOUN
ajfa-12658	55	20	system	system	NOUN
ajfa-12658	55	21	.	.	PUNCT
ajfa-12658	56	1	2.2	2.2	NUM
ajfa-12658	56	2	.	.	PUNCT
ajfa-12658	56	3	corporate	corporate	ADJ
ajfa-12658	56	4	responsibility	responsibility	NOUN
ajfa-12658	56	5	guidelines	guideline	NOUN
ajfa-12658	56	6	in	in	ADP
ajfa-12658	56	7	2006	2006	NUM
ajfa-12658	56	8	,	,	PUNCT
ajfa-12658	56	9	one	one	NUM
ajfa-12658	56	10	of	of	ADP
ajfa-12658	56	11	the	the	DET
ajfa-12658	56	12	two	two	NUM
ajfa-12658	56	13	central	central	ADJ
ajfa-12658	56	14	regions	region	NOUN
ajfa-12658	56	15	stock	stock	NOUN
ajfa-12658	56	16	exchange	exchange	NOUN
ajfa-12658	56	17	markets	market	NOUN
ajfa-12658	56	18	in	in	ADP
ajfa-12658	56	19	china	china	PROPN
ajfa-12658	56	20	,	,	PUNCT
ajfa-12658	56	21	shenzhen	shenzhen	PROPN
ajfa-12658	56	22	security	security	PROPN
ajfa-12658	56	23	exchange	exchange	PROPN
ajfa-12658	56	24	(	(	PUNCT
ajfa-12658	56	25	szse	szse	NOUN
ajfa-12658	56	26	)	)	PUNCT
ajfa-12658	56	27	issued	issue	VERB
ajfa-12658	56	28	the	the	DET
ajfa-12658	56	29	shenzhen	shenzhen	PROPN
ajfa-12658	56	30	stock	stock	PROPN
ajfa-12658	56	31	exchange	exchange	PROPN
ajfa-12658	56	32	guidelines	guideline	NOUN
ajfa-12658	56	33	on	on	ADP
ajfa-12658	56	34	corporate	corporate	ADJ
ajfa-12658	56	35	social	social	ADJ
ajfa-12658	56	36	responsibility	responsibility	NOUN
ajfa-12658	56	37	(	(	PUNCT
ajfa-12658	56	38	csr	csr	NOUN
ajfa-12658	56	39	)	)	PUNCT
ajfa-12658	56	40	to	to	PART
ajfa-12658	56	41	acknowledge	acknowledge	VERB
ajfa-12658	56	42	listed	list	VERB
ajfa-12658	56	43	companies	company	NOUN
ajfa-12658	56	44	implementing	implement	VERB
ajfa-12658	56	45	social	social	ADJ
ajfa-12658	56	46	and	and	CCONJ
ajfa-12658	56	47	environmental	environmental	ADJ
ajfa-12658	56	48	responsibility	responsibility	NOUN
ajfa-12658	56	49	based	base	VERB
ajfa-12658	56	50	on	on	ADP
ajfa-12658	56	51	the	the	DET
ajfa-12658	56	52	laws	law	NOUN
ajfa-12658	56	53	,	,	PUNCT
ajfa-12658	56	54	standards	standard	NOUN
ajfa-12658	56	55	,	,	PUNCT
ajfa-12658	56	56	regulations	regulation	NOUN
ajfa-12658	56	57	and	and	CCONJ
ajfa-12658	56	58	rules	rule	NOUN
ajfa-12658	56	59	(	(	PUNCT
ajfa-12658	56	60	wang	wang	PROPN
ajfa-12658	56	61	et	et	PROPN
ajfa-12658	56	62	al	al	PROPN
ajfa-12658	56	63	.	.	PROPN
ajfa-12658	56	64	,	,	PUNCT
ajfa-12658	56	65	2010	2010	NUM
ajfa-12658	56	66	)	)	PUNCT
ajfa-12658	56	67	.	.	PUNCT
ajfa-12658	57	1	according	accord	VERB
ajfa-12658	57	2	to	to	ADP
ajfa-12658	57	3	the	the	DET
ajfa-12658	57	4	szse	szse	NOUN
ajfa-12658	57	5	guidelines	guideline	NOUN
ajfa-12658	57	6	,	,	PUNCT
ajfa-12658	57	7	the	the	DET
ajfa-12658	57	8	publication	publication	NOUN
ajfa-12658	57	9	is	be	AUX
ajfa-12658	57	10	“	"	PUNCT
ajfa-12658	57	11	based	base	VERB
ajfa-12658	57	12	on	on	ADP
ajfa-12658	57	13	the	the	DET
ajfa-12658	57	14	company	company	NOUN
ajfa-12658	57	15	law	law	NOUN
ajfa-12658	57	16	and	and	CCONJ
ajfa-12658	57	17	the	the	DET
ajfa-12658	57	18	securities	security	NOUN
ajfa-12658	57	19	law	law	NOUN
ajfa-12658	57	20	with	with	ADP
ajfa-12658	57	21	purposes	purpose	NOUN
ajfa-12658	57	22	of	of	ADP
ajfa-12658	57	23	achieving	achieve	VERB
ajfa-12658	57	24	scientific	scientific	ADJ
ajfa-12658	57	25	development	development	NOUN
ajfa-12658	57	26	,	,	PUNCT
ajfa-12658	57	27	building	build	VERB
ajfa-12658	57	28	harmonious	harmonious	ADJ
ajfa-12658	57	29	society	society	NOUN
ajfa-12658	57	30	,	,	PUNCT
ajfa-12658	57	31	advancing	advance	VERB
ajfa-12658	57	32	toward	toward	ADP
ajfa-12658	57	33	economic	economic	ADJ
ajfa-12658	57	34	and	and	CCONJ
ajfa-12658	57	35	social	social	ADJ
ajfa-12658	57	36	sustainable	sustainable	ADJ
ajfa-12658	57	37	development	development	NOUN
ajfa-12658	57	38	,	,	PUNCT
ajfa-12658	57	39	and	and	CCONJ
ajfa-12658	57	40	promoting	promote	VERB
ajfa-12658	57	41	corporate	corporate	ADJ
ajfa-12658	57	42	social	social	ADJ
ajfa-12658	57	43	responsibility	responsibility	NOUN
ajfa-12658	57	44	”	"	PUNCT
ajfa-12658	57	45	(	(	PUNCT
ajfa-12658	57	46	shenzhen	shenzhen	PROPN
ajfa-12658	57	47	stock	stock	PROPN
ajfa-12658	57	48	exchange	exchange	PROPN
ajfa-12658	57	49	corporate	corporate	ADJ
ajfa-12658	57	50	social	social	ADJ
ajfa-12658	57	51	disclosure	disclosure	NOUN
ajfa-12658	57	52	guideline	guideline	NOUN
ajfa-12658	57	53	,	,	PUNCT
ajfa-12658	57	54	n.d	n.d	PROPN
ajfa-12658	57	55	.	.	PROPN
ajfa-12658	57	56	)	)	PUNCT
ajfa-12658	57	57	.	.	PUNCT
ajfa-12658	58	1	although	although	SCONJ
ajfa-12658	58	2	the	the	DET
ajfa-12658	58	3	szse	szse	NOUN
ajfa-12658	58	4	guidelines	guideline	NOUN
ajfa-12658	58	5	were	be	AUX
ajfa-12658	58	6	announced	announce	VERB
ajfa-12658	58	7	by	by	ADP
ajfa-12658	58	8	the	the	DET
ajfa-12658	58	9	stock	stock	NOUN
ajfa-12658	58	10	exchange	exchange	NOUN
ajfa-12658	58	11	market	market	NOUN
ajfa-12658	58	12	,	,	PUNCT
ajfa-12658	58	13	applying	apply	VERB
ajfa-12658	58	14	them	they	PRON
ajfa-12658	58	15	was	be	AUX
ajfa-12658	58	16	under	under	ADP
ajfa-12658	58	17	the	the	DET
ajfa-12658	58	18	supervision	supervision	NOUN
ajfa-12658	58	19	of	of	ADP
ajfa-12658	58	20	the	the	DET
ajfa-12658	58	21	government	government	NOUN
ajfa-12658	58	22	.	.	PUNCT
ajfa-12658	59	1	the	the	DET
ajfa-12658	59	2	basic	basic	ADJ
ajfa-12658	59	3	framework	framework	NOUN
ajfa-12658	59	4	of	of	ADP
ajfa-12658	59	5	theszse	theszse	NOUN
ajfa-12658	59	6	guidelines	guideline	NOUN
ajfa-12658	59	7	is	be	AUX
ajfa-12658	59	8	referred	refer	VERB
ajfa-12658	59	9	to	to	ADP
ajfa-12658	59	10	as	as	ADP
ajfa-12658	59	11	the	the	DET
ajfa-12658	59	12	gri	gri	NOUN
ajfa-12658	59	13	,	,	PUNCT
ajfa-12658	59	14	which	which	PRON
ajfa-12658	59	15	contain	contain	VERB
ajfa-12658	59	16	8	8	NUM
ajfa-12658	59	17	chapters	chapter	NOUN
ajfa-12658	59	18	and	and	CCONJ
ajfa-12658	59	19	38	38	NUM
ajfa-12658	59	20	items	item	NOUN
ajfa-12658	59	21	that	that	PRON
ajfa-12658	59	22	encourage	encourage	VERB
ajfa-12658	59	23	the	the	DET
ajfa-12658	59	24	listed	list	VERB
ajfa-12658	59	25	companies	company	NOUN
ajfa-12658	59	26	to	to	PART
ajfa-12658	59	27	commit	commit	VERB
ajfa-12658	59	28	to	to	ADP
ajfa-12658	59	29	social	social	ADJ
ajfa-12658	59	30	accountability	accountability	NOUN
ajfa-12658	59	31	and	and	CCONJ
ajfa-12658	59	32	promote	promote	VERB
ajfa-12658	59	33	sustainable	sustainable	ADJ
ajfa-12658	59	34	economic	economic	ADJ
ajfa-12658	59	35	and	and	CCONJ
ajfa-12658	59	36	social	social	ADJ
ajfa-12658	59	37	development	development	NOUN
ajfa-12658	59	38	.	.	PUNCT
ajfa-12658	60	1	since	since	SCONJ
ajfa-12658	60	2	the	the	DET
ajfa-12658	60	3	szse	szse	NOUN
ajfa-12658	60	4	guidelines	guideline	NOUN
ajfa-12658	60	5	on	on	ADP
ajfa-12658	60	6	csr	csr	NOUN
ajfa-12658	60	7	were	be	AUX
ajfa-12658	60	8	issued	issue	VERB
ajfa-12658	60	9	,	,	PUNCT
ajfa-12658	60	10	the	the	DET
ajfa-12658	60	11	listed	list	VERB
ajfa-12658	60	12	companies	company	NOUN
ajfa-12658	60	13	in	in	ADP
ajfa-12658	60	14	the	the	DET
ajfa-12658	60	15	shenzhen	shenzhen	PROPN
ajfa-12658	60	16	stock	stock	PROPN
ajfa-12658	60	17	exchange	exchange	PROPN
ajfa-12658	60	18	have	have	AUX
ajfa-12658	60	19	started	start	VERB
ajfa-12658	60	20	to	to	PART
ajfa-12658	60	21	declare	declare	VERB
ajfa-12658	60	22	their	their	PRON
ajfa-12658	60	23	csr	csr	NOUN
ajfa-12658	60	24	disclosure	disclosure	NOUN
ajfa-12658	60	25	,	,	PUNCT
ajfa-12658	60	26	and	and	CCONJ
ajfa-12658	60	27	the	the	DET
ajfa-12658	60	28	guidelines	guideline	NOUN
ajfa-12658	60	29	are	be	AUX
ajfa-12658	60	30	recognized	recognize	VERB
ajfa-12658	60	31	as	as	ADP
ajfa-12658	60	32	a	a	DET
ajfa-12658	60	33	standard	standard	ADJ
ajfa-12658	60	34	measurement	measurement	NOUN
ajfa-12658	60	35	from	from	ADP
ajfa-12658	60	36	many	many	ADJ
ajfa-12658	60	37	shareholders	shareholder	NOUN
ajfa-12658	60	38	(	(	PUNCT
ajfa-12658	60	39	yuan	yuan	NOUN
ajfa-12658	60	40	,	,	PUNCT
ajfa-12658	60	41	2007	2007	NUM
ajfa-12658	60	42	)	)	PUNCT
ajfa-12658	60	43	.	.	PUNCT
ajfa-12658	61	1	existing	exist	VERB
ajfa-12658	61	2	studies	study	NOUN
ajfa-12658	61	3	suggest	suggest	VERB
ajfa-12658	61	4	that	that	SCONJ
ajfa-12658	61	5	the	the	DET
ajfa-12658	61	6	szse	szse	NOUN
ajfa-12658	61	7	guidelines	guideline	NOUN
ajfa-12658	61	8	play	play	VERB
ajfa-12658	61	9	an	an	DET
ajfa-12658	61	10	important	important	ADJ
ajfa-12658	61	11	role	role	NOUN
ajfa-12658	61	12	in	in	ADP
ajfa-12658	61	13	improving	improve	VERB
ajfa-12658	61	14	the	the	DET
ajfa-12658	61	15	quality	quality	NOUN
ajfa-12658	61	16	and	and	CCONJ
ajfa-12658	61	17	quantity	quantity	NOUN
ajfa-12658	61	18	of	of	ADP
ajfa-12658	61	19	corporate	corporate	ADJ
ajfa-12658	61	20	social	social	ADJ
ajfa-12658	61	21	disclosure	disclosure	NOUN
ajfa-12658	61	22	.	.	PUNCT
ajfa-12658	62	1	chen	chen	PROPN
ajfa-12658	62	2	(	(	PUNCT
ajfa-12658	62	3	2010	2010	NUM
ajfa-12658	62	4	)	)	PUNCT
ajfa-12658	62	5	explains	explain	VERB
ajfa-12658	62	6	that	that	SCONJ
ajfa-12658	62	7	no	no	DET
ajfa-12658	62	8	companies	company	NOUN
ajfa-12658	62	9	were	be	AUX
ajfa-12658	62	10	disclosing	disclose	VERB
ajfa-12658	62	11	separate	separate	ADJ
ajfa-12658	62	12	environmental	environmental	ADJ
ajfa-12658	62	13	and	and	CCONJ
ajfa-12658	62	14	social	social	ADJ
ajfa-12658	62	15	reports	report	NOUN
ajfa-12658	62	16	or	or	CCONJ
ajfa-12658	62	17	including	include	VERB
ajfa-12658	62	18	csr	csr	X
ajfa-12658	62	19	in	in	ADP
ajfa-12658	62	20	an	an	DET
ajfa-12658	62	21	ordinary	ordinary	ADJ
ajfa-12658	62	22	annual	annual	ADJ
ajfa-12658	62	23	report	report	NOUN
ajfa-12658	62	24	before	before	SCONJ
ajfa-12658	62	25	the	the	DET
ajfa-12658	62	26	szse	szse	NOUN
ajfa-12658	62	27	guidelines	guideline	NOUN
ajfa-12658	62	28	became	became	AUX
ajfa-12658	62	29	published	publish	VERB
ajfa-12658	62	30	.	.	PUNCT
ajfa-12658	63	1	yet	yet	ADV
ajfa-12658	63	2	in	in	ADP
ajfa-12658	63	3	2007	2007	NUM
ajfa-12658	63	4	,	,	PUNCT
ajfa-12658	63	5	20	20	NUM
ajfa-12658	63	6	listed	list	VERB
ajfa-12658	63	7	companies	company	NOUN
ajfa-12658	63	8	issued	issue	VERB
ajfa-12658	63	9	their	their	PRON
ajfa-12658	63	10	stand	stand	VERB
ajfa-12658	63	11	-	-	PUNCT
ajfa-12658	63	12	alone	alone	ADJ
ajfa-12658	63	13	reports	report	NOUN
ajfa-12658	63	14	and	and	CCONJ
ajfa-12658	63	15	have	have	AUX
ajfa-12658	63	16	referenced	reference	VERB
ajfa-12658	63	17	szse	szse	NOUN
ajfa-12658	63	18	as	as	ADP
ajfa-12658	63	19	their	their	PRON
ajfa-12658	63	20	preferred	preferred	ADJ
ajfa-12658	63	21	guidelines	guideline	NOUN
ajfa-12658	63	22	.	.	PUNCT
ajfa-12658	64	1	the	the	DET
ajfa-12658	64	2	guidelines	guideline	NOUN
ajfa-12658	64	3	issued	issue	VERB
ajfa-12658	64	4	from	from	ADP
ajfa-12658	64	5	shenzhen	shenzhen	PROPN
ajfa-12658	64	6	stock	stock	PROPN
ajfa-12658	64	7	exchange	exchange	PROPN
ajfa-12658	64	8	markets	market	NOUN
ajfa-12658	64	9	are	be	AUX
ajfa-12658	64	10	voluntary	voluntary	ADJ
ajfa-12658	64	11	initiatives	initiative	NOUN
ajfa-12658	64	12	and	and	CCONJ
ajfa-12658	64	13	companies	company	NOUN
ajfa-12658	64	14	are	be	AUX
ajfa-12658	64	15	not	not	PART
ajfa-12658	64	16	obliged	oblige	VERB
ajfa-12658	64	17	to	to	PART
ajfa-12658	64	18	follow	follow	VERB
ajfa-12658	64	19	them	they	PRON
ajfa-12658	64	20	.	.	PUNCT
ajfa-12658	65	1	however	however	ADV
ajfa-12658	65	2	,	,	PUNCT
ajfa-12658	65	3	the	the	DET
ajfa-12658	65	4	standards	standard	NOUN
ajfa-12658	65	5	have	have	AUX
ajfa-12658	65	6	played	play	VERB
ajfa-12658	65	7	an	an	DET
ajfa-12658	65	8	important	important	ADJ
ajfa-12658	65	9	role	role	NOUN
ajfa-12658	65	10	in	in	ADP
ajfa-12658	65	11	guiding	guiding	NOUN
ajfa-12658	65	12	and	and	CCONJ
ajfa-12658	65	13	monitoring	monitor	VERB
ajfa-12658	65	14	the	the	DET
ajfa-12658	65	15	listed	list	VERB
ajfa-12658	65	16	companies	company	NOUN
ajfa-12658	65	17	.	.	PUNCT
ajfa-12658	66	1	yin	yin	PROPN
ajfa-12658	66	2	and	and	CCONJ
ajfa-12658	66	3	yu	yu	PROPN
ajfa-12658	66	4	(	(	PUNCT
ajfa-12658	66	5	2009	2009	NUM
ajfa-12658	66	6	)	)	PUNCT
ajfa-12658	66	7	investigated	investigate	VERB
ajfa-12658	66	8	the	the	DET
ajfa-12658	66	9	present	present	ADJ
ajfa-12658	66	10	status	status	NOUN
ajfa-12658	66	11	of	of	ADP
ajfa-12658	66	12	the	the	DET
ajfa-12658	66	13	asian	asian	ADJ
ajfa-12658	66	14	journal	journal	NOUN
ajfa-12658	66	15	of	of	ADP
ajfa-12658	66	16	finance	finance	PROPN
ajfa-12658	66	17	&	&	CCONJ
ajfa-12658	66	18	accounting	accounting	PROPN
ajfa-12658	66	19	issn	issn	PROPN
ajfa-12658	66	20	1946	1946	NUM
ajfa-12658	66	21	-	-	PUNCT
ajfa-12658	66	22	052x	052x	NOUN
ajfa-12658	66	23	2018	2018	NUM
ajfa-12658	66	24	,	,	PUNCT
ajfa-12658	66	25	vol	vol	NOUN
ajfa-12658	66	26	.	.	PROPN
ajfa-12658	67	1	10	10	NUM
ajfa-12658	67	2	,	,	PUNCT
ajfa-12658	67	3	no	no	INTJ
ajfa-12658	67	4	.	.	NOUN
ajfa-12658	67	5	1	1	NUM
ajfa-12658	67	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	67	7	313	313	NUM
ajfa-12658	67	8	level	level	NOUN
ajfa-12658	67	9	of	of	ADP
ajfa-12658	67	10	corporate	corporate	ADJ
ajfa-12658	67	11	social	social	ADJ
ajfa-12658	67	12	and	and	CCONJ
ajfa-12658	67	13	environmental	environmental	ADJ
ajfa-12658	67	14	responsibility	responsibility	NOUN
ajfa-12658	67	15	in	in	ADP
ajfa-12658	67	16	all	all	DET
ajfa-12658	67	17	chinese	chinese	ADJ
ajfa-12658	67	18	listed	list	VERB
ajfa-12658	67	19	firms	firm	NOUN
ajfa-12658	67	20	.	.	PUNCT
ajfa-12658	68	1	they	they	PRON
ajfa-12658	68	2	concluded	conclude	VERB
ajfa-12658	68	3	that	that	SCONJ
ajfa-12658	68	4	in	in	ADP
ajfa-12658	68	5	the	the	DET
ajfa-12658	68	6	2008	2008	NUM
ajfa-12658	68	7	financial	financial	ADJ
ajfa-12658	68	8	year	year	NOUN
ajfa-12658	68	9	,	,	PUNCT
ajfa-12658	68	10	32.5	32.5	NUM
ajfa-12658	68	11	%	%	NOUN
ajfa-12658	68	12	of	of	ADP
ajfa-12658	68	13	the	the	DET
ajfa-12658	68	14	listed	list	VERB
ajfa-12658	68	15	companies	company	NOUN
ajfa-12658	68	16	applied	apply	VERB
ajfa-12658	68	17	the	the	DET
ajfa-12658	68	18	szse	szse	NOUN
ajfa-12658	68	19	guidelines	guideline	NOUN
ajfa-12658	68	20	for	for	ADP
ajfa-12658	68	21	their	their	PRON
ajfa-12658	68	22	social	social	ADJ
ajfa-12658	68	23	and	and	CCONJ
ajfa-12658	68	24	environmental	environmental	ADJ
ajfa-12658	68	25	reporting	reporting	NOUN
ajfa-12658	68	26	(	(	PUNCT
ajfa-12658	68	27	yin	yin	PROPN
ajfa-12658	68	28	&	&	CCONJ
ajfa-12658	68	29	yu	yu	PROPN
ajfa-12658	68	30	,	,	PUNCT
ajfa-12658	68	31	2009	2009	NUM
ajfa-12658	68	32	)	)	PUNCT
ajfa-12658	68	33	.	.	PUNCT
ajfa-12658	69	1	the	the	DET
ajfa-12658	69	2	significance	significance	NOUN
ajfa-12658	69	3	of	of	ADP
ajfa-12658	69	4	the	the	DET
ajfa-12658	69	5	szse	szse	NOUN
ajfa-12658	69	6	guidelines	guideline	NOUN
ajfa-12658	69	7	can	can	AUX
ajfa-12658	69	8	be	be	AUX
ajfa-12658	69	9	observed	observe	VERB
ajfa-12658	69	10	over	over	ADP
ajfa-12658	69	11	the	the	DET
ajfa-12658	69	12	past	past	ADJ
ajfa-12658	69	13	years	year	NOUN
ajfa-12658	69	14	;	;	PUNCT
ajfa-12658	69	15	however	however	ADV
ajfa-12658	69	16	,	,	PUNCT
ajfa-12658	69	17	they	they	PRON
ajfa-12658	69	18	are	be	AUX
ajfa-12658	69	19	not	not	PART
ajfa-12658	69	20	a	a	DET
ajfa-12658	69	21	suitable	suitable	ADJ
ajfa-12658	69	22	guideline	guideline	NOUN
ajfa-12658	69	23	for	for	ADP
ajfa-12658	69	24	research	research	NOUN
ajfa-12658	69	25	purposes	purpose	NOUN
ajfa-12658	69	26	.	.	PUNCT
ajfa-12658	70	1	the	the	DET
ajfa-12658	70	2	szse	szse	NOUN
ajfa-12658	70	3	guidelines	guideline	NOUN
ajfa-12658	70	4	were	be	AUX
ajfa-12658	70	5	influenced	influence	VERB
ajfa-12658	70	6	by	by	ADP
ajfa-12658	70	7	the	the	DET
ajfa-12658	70	8	chinese	chinese	ADJ
ajfa-12658	70	9	government	government	NOUN
ajfa-12658	70	10	to	to	ADP
ajfa-12658	70	11	a	a	DET
ajfa-12658	70	12	significant	significant	ADJ
ajfa-12658	70	13	extent	extent	NOUN
ajfa-12658	70	14	;	;	PUNCT
ajfa-12658	70	15	however	however	ADV
ajfa-12658	70	16	,	,	PUNCT
ajfa-12658	70	17	they	they	PRON
ajfa-12658	70	18	are	be	AUX
ajfa-12658	70	19	not	not	PART
ajfa-12658	70	20	mandatory	mandatory	ADJ
ajfa-12658	70	21	and	and	CCONJ
ajfa-12658	70	22	still	still	ADV
ajfa-12658	70	23	remain	remain	VERB
ajfa-12658	70	24	as	as	ADP
ajfa-12658	70	25	an	an	DET
ajfa-12658	70	26	advocacy	advocacy	NOUN
ajfa-12658	70	27	and	and	CCONJ
ajfa-12658	70	28	suggestive	suggestive	ADJ
ajfa-12658	70	29	reminders	reminder	NOUN
ajfa-12658	70	30	.	.	PUNCT
ajfa-12658	71	1	several	several	ADJ
ajfa-12658	71	2	researchers	researcher	NOUN
ajfa-12658	71	3	have	have	AUX
ajfa-12658	71	4	pointed	point	VERB
ajfa-12658	71	5	out	out	ADP
ajfa-12658	71	6	that	that	SCONJ
ajfa-12658	71	7	the	the	DET
ajfa-12658	71	8	szse	szse	NOUN
ajfa-12658	71	9	guidelines	guideline	NOUN
ajfa-12658	71	10	do	do	AUX
ajfa-12658	71	11	not	not	PART
ajfa-12658	71	12	provide	provide	VERB
ajfa-12658	71	13	the	the	DET
ajfa-12658	71	14	details	detail	NOUN
ajfa-12658	71	15	of	of	ADP
ajfa-12658	71	16	corporate	corporate	ADJ
ajfa-12658	71	17	environmental	environmental	ADJ
ajfa-12658	71	18	and	and	CCONJ
ajfa-12658	71	19	social	social	ADJ
ajfa-12658	71	20	practices	practice	NOUN
ajfa-12658	71	21	(	(	PUNCT
ajfa-12658	71	22	cheng	cheng	PROPN
ajfa-12658	71	23	&	&	CCONJ
ajfa-12658	71	24	tan	tan	PROPN
ajfa-12658	71	25	,	,	PUNCT
ajfa-12658	71	26	2008	2008	NUM
ajfa-12658	71	27	;	;	PUNCT
ajfa-12658	71	28	nie	nie	PROPN
ajfa-12658	71	29	,	,	PUNCT
ajfa-12658	71	30	2009	2009	NUM
ajfa-12658	71	31	;	;	PUNCT
ajfa-12658	71	32	peng	peng	PROPN
ajfa-12658	71	33	,	,	PUNCT
ajfa-12658	71	34	2009	2009	NUM
ajfa-12658	71	35	)	)	PUNCT
ajfa-12658	71	36	.	.	PUNCT
ajfa-12658	72	1	for	for	ADP
ajfa-12658	72	2	example	example	NOUN
ajfa-12658	72	3	,	,	PUNCT
ajfa-12658	72	4	article	article	NOUN
ajfa-12658	72	5	35	35	NUM
ajfa-12658	72	6	explains	explain	VERB
ajfa-12658	72	7	that	that	SCONJ
ajfa-12658	72	8	“	"	PUNCT
ajfa-12658	72	9	companies	company	NOUN
ajfa-12658	72	10	should	should	AUX
ajfa-12658	72	11	establish	establish	VERB
ajfa-12658	72	12	the	the	DET
ajfa-12658	72	13	social	social	ADJ
ajfa-12658	72	14	responsibility	responsibility	NOUN
ajfa-12658	72	15	mechanism	mechanism	NOUN
ajfa-12658	72	16	as	as	SCONJ
ajfa-12658	72	17	required	require	VERB
ajfa-12658	72	18	by	by	ADP
ajfa-12658	72	19	these	these	DET
ajfa-12658	72	20	instructions	instruction	NOUN
ajfa-12658	72	21	and	and	CCONJ
ajfa-12658	72	22	work	work	VERB
ajfa-12658	72	23	out	out	ADP
ajfa-12658	72	24	social	social	ADJ
ajfa-12658	72	25	responsibility	responsibility	NOUN
ajfa-12658	72	26	reports	report	NOUN
ajfa-12658	72	27	on	on	ADP
ajfa-12658	72	28	a	a	DET
ajfa-12658	72	29	regular	regular	ADJ
ajfa-12658	72	30	basis	basis	NOUN
ajfa-12658	72	31	based	base	VERB
ajfa-12658	72	32	on	on	ADP
ajfa-12658	72	33	their	their	PRON
ajfa-12658	72	34	review	review	NOUN
ajfa-12658	72	35	and	and	CCONJ
ajfa-12658	72	36	evaluation	evaluation	NOUN
ajfa-12658	72	37	of	of	ADP
ajfa-12658	72	38	the	the	DET
ajfa-12658	72	39	status	status	NOUN
ajfa-12658	72	40	quo	quo	NOUN
ajfa-12658	72	41	”	"	PUNCT
ajfa-12658	72	42	;	;	PUNCT
ajfa-12658	72	43	and	and	CCONJ
ajfa-12658	72	44	article	article	NOUN
ajfa-12658	72	45	33	33	NUM
ajfa-12658	72	46	indicates	indicate	VERB
ajfa-12658	72	47	that	that	SCONJ
ajfa-12658	72	48	“	"	PUNCT
ajfa-12658	72	49	companies	company	NOUN
ajfa-12658	72	50	shall	shall	AUX
ajfa-12658	72	51	accept	accept	VERB
ajfa-12658	72	52	the	the	DET
ajfa-12658	72	53	supervision	supervision	NOUN
ajfa-12658	72	54	and	and	CCONJ
ajfa-12658	72	55	inspection	inspection	NOUN
ajfa-12658	72	56	of	of	ADP
ajfa-12658	72	57	the	the	DET
ajfa-12658	72	58	competent	competent	ADJ
ajfa-12658	72	59	authorities	authority	NOUN
ajfa-12658	72	60	and	and	CCONJ
ajfa-12658	72	61	pay	pay	VERB
ajfa-12658	72	62	due	due	ADJ
ajfa-12658	72	63	regard	regard	NOUN
ajfa-12658	72	64	to	to	ADP
ajfa-12658	72	65	the	the	DET
ajfa-12658	72	66	public	public	ADJ
ajfa-12658	72	67	comments	comment	NOUN
ajfa-12658	72	68	and	and	CCONJ
ajfa-12658	72	69	media	medium	NOUN
ajfa-12658	72	70	reports	report	NOUN
ajfa-12658	72	71	on	on	ADP
ajfa-12658	72	72	themselves	themselves	PRON
ajfa-12658	72	73	”	"	PUNCT
ajfa-12658	72	74	(	(	PUNCT
ajfa-12658	72	75	shenzhen	shenzhen	PROPN
ajfa-12658	72	76	stock	stock	PROPN
ajfa-12658	72	77	exchange	exchange	PROPN
ajfa-12658	72	78	corporate	corporate	ADJ
ajfa-12658	72	79	social	social	ADJ
ajfa-12658	72	80	disclosure	disclosure	NOUN
ajfa-12658	72	81	guideline	guideline	NOUN
ajfa-12658	72	82	,	,	PUNCT
ajfa-12658	72	83	n.d	n.d	PROPN
ajfa-12658	72	84	.	.	PROPN
ajfa-12658	72	85	)	)	PUNCT
ajfa-12658	72	86	.	.	PUNCT
ajfa-12658	73	1	these	these	DET
ajfa-12658	73	2	items	item	NOUN
ajfa-12658	73	3	encourage	encourage	VERB
ajfa-12658	73	4	companies	company	NOUN
ajfa-12658	73	5	to	to	PART
ajfa-12658	73	6	disclose	disclose	VERB
ajfa-12658	73	7	;	;	PUNCT
ajfa-12658	73	8	however	however	ADV
ajfa-12658	73	9	,	,	PUNCT
ajfa-12658	73	10	there	there	PRON
ajfa-12658	73	11	is	be	VERB
ajfa-12658	73	12	no	no	DET
ajfa-12658	73	13	specific	specific	ADJ
ajfa-12658	73	14	information	information	NOUN
ajfa-12658	73	15	in	in	ADP
ajfa-12658	73	16	these	these	DET
ajfa-12658	73	17	guidelines	guideline	NOUN
ajfa-12658	73	18	.	.	PUNCT
ajfa-12658	74	1	2.3	2.3	NUM
ajfa-12658	74	2	.	.	PUNCT
ajfa-12658	75	1	empirical	empirical	ADJ
ajfa-12658	75	2	studies	study	NOUN
ajfa-12658	75	3	in	in	ADP
ajfa-12658	75	4	corporate	corporate	ADJ
ajfa-12658	75	5	social	social	ADJ
ajfa-12658	75	6	responsibility	responsibility	NOUN
ajfa-12658	75	7	disclosures	disclosure	NOUN
ajfa-12658	75	8	there	there	PRON
ajfa-12658	75	9	has	have	AUX
ajfa-12658	75	10	been	be	AUX
ajfa-12658	75	11	increasingly	increasingly	ADV
ajfa-12658	75	12	large	large	ADJ
ajfa-12658	75	13	number	number	NOUN
ajfa-12658	75	14	of	of	ADP
ajfa-12658	75	15	studies	study	NOUN
ajfa-12658	75	16	on	on	ADP
ajfa-12658	75	17	corporate	corporate	ADJ
ajfa-12658	75	18	social	social	ADJ
ajfa-12658	75	19	responsibility	responsibility	NOUN
ajfa-12658	75	20	(	(	PUNCT
ajfa-12658	75	21	csr	csr	NOUN
ajfa-12658	75	22	)	)	PUNCT
ajfa-12658	75	23	since	since	SCONJ
ajfa-12658	75	24	early	early	ADJ
ajfa-12658	75	25	2000	2000	NUM
ajfa-12658	75	26	,	,	PUNCT
ajfa-12658	75	27	when	when	SCONJ
ajfa-12658	75	28	developed	develop	VERB
ajfa-12658	75	29	nations	nation	NOUN
ajfa-12658	75	30	started	start	VERB
ajfa-12658	75	31	to	to	PART
ajfa-12658	75	32	promote	promote	VERB
ajfa-12658	75	33	csr	csr	PROPN
ajfa-12658	75	34	.	.	PROPN
ajfa-12658	75	35	two	two	NUM
ajfa-12658	75	36	main	main	ADJ
ajfa-12658	75	37	streams	stream	NOUN
ajfa-12658	75	38	of	of	ADP
ajfa-12658	75	39	research	research	NOUN
ajfa-12658	75	40	have	have	AUX
ajfa-12658	75	41	been	be	AUX
ajfa-12658	75	42	developed	develop	VERB
ajfa-12658	75	43	.	.	PUNCT
ajfa-12658	76	1	the	the	DET
ajfa-12658	76	2	first	first	ADJ
ajfa-12658	76	3	stream	stream	NOUN
ajfa-12658	76	4	includes	include	VERB
ajfa-12658	76	5	studies	study	NOUN
ajfa-12658	76	6	on	on	ADP
ajfa-12658	76	7	developing	develop	VERB
ajfa-12658	76	8	the	the	DET
ajfa-12658	76	9	measures	measure	NOUN
ajfa-12658	76	10	and	and	CCONJ
ajfa-12658	76	11	the	the	DET
ajfa-12658	76	12	instruments	instrument	NOUN
ajfa-12658	76	13	of	of	ADP
ajfa-12658	76	14	corporate	corporate	ADJ
ajfa-12658	76	15	social	social	ADJ
ajfa-12658	76	16	responsibility	responsibility	NOUN
ajfa-12658	76	17	,	,	PUNCT
ajfa-12658	76	18	involving	involve	VERB
ajfa-12658	76	19	mainly	mainly	ADV
ajfa-12658	76	20	the	the	DET
ajfa-12658	76	21	scale	scale	NOUN
ajfa-12658	76	22	of	of	ADP
ajfa-12658	76	23	csr	csr	NOUN
ajfa-12658	76	24	based	base	VERB
ajfa-12658	76	25	on	on	ADP
ajfa-12658	76	26	stakeholders	stakeholder	NOUN
ajfa-12658	76	27	’	'	PUNCT
ajfa-12658	76	28	perception	perception	NOUN
ajfa-12658	76	29	or	or	CCONJ
ajfa-12658	76	30	from	from	ADP
ajfa-12658	76	31	institutional	institutional	ADJ
ajfa-12658	76	32	demand	demand	NOUN
ajfa-12658	76	33	(	(	PUNCT
ajfa-12658	76	34	lu	lu	PROPN
ajfa-12658	76	35	&	&	CCONJ
ajfa-12658	76	36	abeysekera	abeysekera	PROPN
ajfa-12658	76	37	,	,	PUNCT
ajfa-12658	76	38	2017	2017	NUM
ajfa-12658	76	39	;	;	PUNCT
ajfa-12658	76	40	chow	chow	PROPN
ajfa-12658	76	41	&	&	CCONJ
ajfa-12658	76	42	chen	chen	PROPN
ajfa-12658	76	43	,	,	PUNCT
ajfa-12658	76	44	2012	2012	NUM
ajfa-12658	76	45	;	;	PUNCT
ajfa-12658	76	46	zhang	zhang	PROPN
ajfa-12658	76	47	et	et	PROPN
ajfa-12658	76	48	al	al	PROPN
ajfa-12658	76	49	.	.	PROPN
ajfa-12658	76	50	,	,	PUNCT
ajfa-12658	76	51	2014	2014	NUM
ajfa-12658	76	52	;	;	PUNCT
ajfa-12658	76	53	ong	ong	PROPN
ajfa-12658	76	54	et	et	PROPN
ajfa-12658	76	55	al	al	PROPN
ajfa-12658	76	56	.	.	PROPN
ajfa-12658	76	57	,	,	PUNCT
ajfa-12658	76	58	2016	2016	NUM
ajfa-12658	76	59	)	)	PUNCT
ajfa-12658	76	60	.	.	PUNCT
ajfa-12658	77	1	another	another	DET
ajfa-12658	77	2	stream	stream	NOUN
ajfa-12658	77	3	focuses	focus	VERB
ajfa-12658	77	4	on	on	ADP
ajfa-12658	77	5	the	the	DET
ajfa-12658	77	6	drivers	driver	NOUN
ajfa-12658	77	7	of	of	ADP
ajfa-12658	77	8	csr	csr	PROPN
ajfa-12658	77	9	,	,	PUNCT
ajfa-12658	77	10	including	include	VERB
ajfa-12658	77	11	testing	test	VERB
ajfa-12658	77	12	the	the	DET
ajfa-12658	77	13	relevance	relevance	NOUN
ajfa-12658	77	14	of	of	ADP
ajfa-12658	77	15	csr	csr	NOUN
ajfa-12658	77	16	with	with	ADP
ajfa-12658	77	17	firm	firm	ADJ
ajfa-12658	77	18	performance	performance	NOUN
ajfa-12658	77	19	(	(	PUNCT
ajfa-12658	77	20	zhu	zhu	PROPN
ajfa-12658	77	21	&	&	CCONJ
ajfa-12658	77	22	zhang	zhang	PROPN
ajfa-12658	77	23	,	,	PUNCT
ajfa-12658	77	24	2015	2015	NUM
ajfa-12658	77	25	;	;	PUNCT
ajfa-12658	77	26	chen	chen	PROPN
ajfa-12658	77	27	et	et	PROPN
ajfa-12658	77	28	al	al	PROPN
ajfa-12658	77	29	.	.	PROPN
ajfa-12658	77	30	,	,	PUNCT
ajfa-12658	77	31	2018	2018	NUM
ajfa-12658	77	32	)	)	PUNCT
ajfa-12658	77	33	,	,	PUNCT
ajfa-12658	77	34	corporate	corporate	ADJ
ajfa-12658	77	35	governance	governance	NOUN
ajfa-12658	77	36	(	(	PUNCT
ajfa-12658	77	37	jo	jo	PROPN
ajfa-12658	77	38	&	&	CCONJ
ajfa-12658	77	39	harjoto	harjoto	PROPN
ajfa-12658	77	40	,	,	PUNCT
ajfa-12658	77	41	2012	2012	NUM
ajfa-12658	77	42	;	;	PUNCT
ajfa-12658	77	43	flammer	flammer	PROPN
ajfa-12658	77	44	et	et	PROPN
ajfa-12658	77	45	al	al	PROPN
ajfa-12658	77	46	.	.	PROPN
ajfa-12658	77	47	,	,	PUNCT
ajfa-12658	77	48	2017	2017	NUM
ajfa-12658	77	49	;	;	PUNCT
ajfa-12658	77	50	hubbard	hubbard	PROPN
ajfa-12658	77	51	et	et	PROPN
ajfa-12658	77	52	al	al	PROPN
ajfa-12658	77	53	.	.	PROPN
ajfa-12658	77	54	,	,	PUNCT
ajfa-12658	77	55	2017	2017	NUM
ajfa-12658	77	56	;	;	PUNCT
ajfa-12658	77	57	harjoto	harjoto	PROPN
ajfa-12658	77	58	&	&	CCONJ
ajfa-12658	77	59	jo	jo	PROPN
ajfa-12658	77	60	,	,	PUNCT
ajfa-12658	77	61	2011	2011	NUM
ajfa-12658	77	62	)	)	PUNCT
ajfa-12658	77	63	,	,	PUNCT
ajfa-12658	77	64	or	or	CCONJ
ajfa-12658	77	65	ownership	ownership	NOUN
ajfa-12658	77	66	structures	structure	NOUN
ajfa-12658	77	67	(	(	PUNCT
ajfa-12658	77	68	khan	khan	PROPN
ajfa-12658	77	69	et	et	PROPN
ajfa-12658	77	70	al	al	PROPN
ajfa-12658	77	71	.	.	PROPN
ajfa-12658	77	72	,	,	PUNCT
ajfa-12658	77	73	2013	2013	NUM
ajfa-12658	77	74	;	;	PUNCT
ajfa-12658	77	75	li	li	PROPN
ajfa-12658	77	76	&	&	CCONJ
ajfa-12658	77	77	zhang	zhang	PROPN
ajfa-12658	77	78	2010	2010	NUM
ajfa-12658	77	79	;	;	PUNCT
ajfa-12658	77	80	ghazali	ghazali	PROPN
ajfa-12658	77	81	,	,	PUNCT
ajfa-12658	77	82	2007	2007	NUM
ajfa-12658	77	83	)	)	PUNCT
ajfa-12658	77	84	.	.	PUNCT
ajfa-12658	78	1	to	to	PART
ajfa-12658	78	2	define	define	VERB
ajfa-12658	78	3	corporate	corporate	ADJ
ajfa-12658	78	4	environmental	environmental	ADJ
ajfa-12658	78	5	and	and	CCONJ
ajfa-12658	78	6	social	social	ADJ
ajfa-12658	78	7	disclosures	disclosure	NOUN
ajfa-12658	78	8	in	in	ADP
ajfa-12658	78	9	the	the	DET
ajfa-12658	78	10	chinese	chinese	ADJ
ajfa-12658	78	11	context	context	NOUN
ajfa-12658	78	12	,	,	PUNCT
ajfa-12658	78	13	lu	lu	PROPN
ajfa-12658	78	14	&	&	CCONJ
ajfa-12658	78	15	abeysekra	abeysekra	PROPN
ajfa-12658	78	16	(	(	PUNCT
ajfa-12658	78	17	2015	2015	NUM
ajfa-12658	78	18	)	)	PUNCT
ajfa-12658	78	19	developed	develop	VERB
ajfa-12658	78	20	a	a	DET
ajfa-12658	78	21	stakeholder	stakeholder	NOUN
ajfa-12658	78	22	-	-	PUNCT
ajfa-12658	78	23	driven	drive	VERB
ajfa-12658	78	24	social	social	ADJ
ajfa-12658	78	25	and	and	CCONJ
ajfa-12658	78	26	environmental	environmental	ADJ
ajfa-12658	78	27	index	index	NOUN
ajfa-12658	78	28	,	,	PUNCT
ajfa-12658	78	29	which	which	PRON
ajfa-12658	78	30	is	be	AUX
ajfa-12658	78	31	examined	examine	VERB
ajfa-12658	78	32	among	among	ADP
ajfa-12658	78	33	stakeholders	stakeholder	NOUN
ajfa-12658	78	34	,	,	PUNCT
ajfa-12658	78	35	including	include	VERB
ajfa-12658	78	36	shareholders	shareholder	NOUN
ajfa-12658	78	37	,	,	PUNCT
ajfa-12658	78	38	managers	manager	NOUN
ajfa-12658	78	39	,	,	PUNCT
ajfa-12658	78	40	creditors	creditor	NOUN
ajfa-12658	78	41	,	,	PUNCT
ajfa-12658	78	42	regulators	regulator	NOUN
ajfa-12658	78	43	,	,	PUNCT
ajfa-12658	78	44	hr	hr	NOUN
ajfa-12658	78	45	managers	manager	NOUN
ajfa-12658	78	46	,	,	PUNCT
ajfa-12658	78	47	company	company	NOUN
ajfa-12658	78	48	employees	employee	NOUN
ajfa-12658	78	49	,	,	PUNCT
ajfa-12658	78	50	customers	customer	NOUN
ajfa-12658	78	51	,	,	PUNCT
ajfa-12658	78	52	suppliers	supplier	NOUN
ajfa-12658	78	53	,	,	PUNCT
ajfa-12658	78	54	local	local	ADJ
ajfa-12658	78	55	community	community	NOUN
ajfa-12658	78	56	and	and	CCONJ
ajfa-12658	78	57	media	medium	NOUN
ajfa-12658	78	58	.	.	PUNCT
ajfa-12658	79	1	the	the	DET
ajfa-12658	79	2	study	study	NOUN
ajfa-12658	79	3	indicated	indicate	VERB
ajfa-12658	79	4	considerable	considerable	ADJ
ajfa-12658	79	5	difference	difference	NOUN
ajfa-12658	79	6	in	in	ADP
ajfa-12658	79	7	the	the	DET
ajfa-12658	79	8	perception	perception	NOUN
ajfa-12658	79	9	of	of	ADP
ajfa-12658	79	10	the	the	DET
ajfa-12658	79	11	stakeholders	stakeholder	NOUN
ajfa-12658	79	12	to	to	ADP
ajfa-12658	79	13	corporate	corporate	ADJ
ajfa-12658	79	14	social	social	ADJ
ajfa-12658	79	15	responsibility	responsibility	NOUN
ajfa-12658	79	16	based	base	VERB
ajfa-12658	79	17	on	on	ADP
ajfa-12658	79	18	the	the	DET
ajfa-12658	79	19	gri	gri	PROPN
ajfa-12658	79	20	criteria	criterion	NOUN
ajfa-12658	79	21	,	,	PUNCT
ajfa-12658	79	22	in	in	ADP
ajfa-12658	79	23	which	which	DET
ajfa-12658	79	24	stakeholder	stakeholder	NOUN
ajfa-12658	79	25	-	-	PUNCT
ajfa-12658	79	26	oriented	orient	VERB
ajfa-12658	79	27	concept	concept	NOUN
ajfa-12658	79	28	,	,	PUNCT
ajfa-12658	79	29	such	such	ADJ
ajfa-12658	79	30	as	as	ADP
ajfa-12658	79	31	labour	labour	NOUN
ajfa-12658	79	32	and	and	CCONJ
ajfa-12658	79	33	workplace	workplace	NOUN
ajfa-12658	79	34	treatment	treatment	NOUN
ajfa-12658	79	35	was	be	AUX
ajfa-12658	79	36	perceived	perceive	VERB
ajfa-12658	79	37	much	much	ADV
ajfa-12658	79	38	importantly	importantly	ADV
ajfa-12658	79	39	.	.	PUNCT
ajfa-12658	80	1	chow	chow	PROPN
ajfa-12658	80	2	&	&	CCONJ
ajfa-12658	80	3	chen	chen	PROPN
ajfa-12658	80	4	(	(	PUNCT
ajfa-12658	80	5	2012	2012	NUM
ajfa-12658	80	6	)	)	PUNCT
ajfa-12658	80	7	found	find	VERB
ajfa-12658	80	8	similar	similar	ADJ
ajfa-12658	80	9	results	result	NOUN
ajfa-12658	80	10	that	that	SCONJ
ajfa-12658	80	11	corporate	corporate	ADJ
ajfa-12658	80	12	managers	manager	NOUN
ajfa-12658	80	13	are	be	AUX
ajfa-12658	80	14	more	more	ADV
ajfa-12658	80	15	likely	likely	ADJ
ajfa-12658	80	16	to	to	PART
ajfa-12658	80	17	be	be	AUX
ajfa-12658	80	18	driven	drive	VERB
ajfa-12658	80	19	by	by	ADP
ajfa-12658	80	20	issues	issue	NOUN
ajfa-12658	80	21	with	with	ADP
ajfa-12658	80	22	high	high	ADJ
ajfa-12658	80	23	level	level	NOUN
ajfa-12658	80	24	of	of	ADP
ajfa-12658	80	25	legitimation	legitimation	NOUN
ajfa-12658	80	26	.	.	PUNCT
ajfa-12658	81	1	in	in	ADP
ajfa-12658	81	2	their	their	PRON
ajfa-12658	81	3	study	study	NOUN
ajfa-12658	81	4	,	,	PUNCT
ajfa-12658	81	5	environmental	environmental	ADJ
ajfa-12658	81	6	constructs	construct	NOUN
ajfa-12658	81	7	were	be	AUX
ajfa-12658	81	8	highly	highly	ADV
ajfa-12658	81	9	perceived	perceive	VERB
ajfa-12658	81	10	due	due	ADP
ajfa-12658	81	11	to	to	ADP
ajfa-12658	81	12	the	the	DET
ajfa-12658	81	13	government	government	NOUN
ajfa-12658	81	14	engagement	engagement	NOUN
ajfa-12658	81	15	in	in	ADP
ajfa-12658	81	16	environmental	environmental	ADJ
ajfa-12658	81	17	issue	issue	NOUN
ajfa-12658	81	18	and	and	CCONJ
ajfa-12658	81	19	companies	company	NOUN
ajfa-12658	81	20	’	'	PUNCT
ajfa-12658	81	21	strategic	strategic	ADJ
ajfa-12658	81	22	choice	choice	NOUN
ajfa-12658	81	23	of	of	ADP
ajfa-12658	81	24	environmental	environmental	ADJ
ajfa-12658	81	25	sustainability	sustainability	NOUN
ajfa-12658	81	26	.	.	PUNCT
ajfa-12658	82	1	both	both	DET
ajfa-12658	82	2	studies	study	NOUN
ajfa-12658	82	3	highlighted	highlight	VERB
ajfa-12658	82	4	the	the	DET
ajfa-12658	82	5	importance	importance	NOUN
ajfa-12658	82	6	of	of	ADP
ajfa-12658	82	7	environmental	environmental	ADJ
ajfa-12658	82	8	and	and	CCONJ
ajfa-12658	82	9	social	social	ADJ
ajfa-12658	82	10	constructs	construct	NOUN
ajfa-12658	82	11	when	when	SCONJ
ajfa-12658	82	12	investigation	investigation	NOUN
ajfa-12658	82	13	csr	csr	NOUN
ajfa-12658	82	14	.	.	PROPN
ajfa-12658	82	15	later	later	ADV
ajfa-12658	82	16	in	in	ADP
ajfa-12658	82	17	2016	2016	NUM
ajfa-12658	82	18	,	,	PUNCT
ajfa-12658	82	19	ong	ong	INTJ
ajfa-12658	82	20	et	et	PROPN
ajfa-12658	82	21	al	al	PROPN
ajfa-12658	82	22	.	.	PUNCT
ajfa-12658	83	1	(	(	PUNCT
ajfa-12658	83	2	2016	2016	NUM
ajfa-12658	83	3	)	)	PUNCT
ajfa-12658	83	4	extended	extend	VERB
ajfa-12658	83	5	the	the	DET
ajfa-12658	83	6	concept	concept	NOUN
ajfa-12658	83	7	of	of	ADP
ajfa-12658	83	8	hard	hard	ADJ
ajfa-12658	83	9	disclosure	disclosure	NOUN
ajfa-12658	83	10	and	and	CCONJ
ajfa-12658	83	11	soft	soft	ADJ
ajfa-12658	83	12	disclosure	disclosure	NOUN
ajfa-12658	83	13	based	base	VERB
ajfa-12658	83	14	on	on	ADP
ajfa-12658	83	15	clarkson	clarkson	PROPN
ajfa-12658	83	16	et	et	PROPN
ajfa-12658	83	17	al	al	PROPN
ajfa-12658	83	18	.	.	PROPN
ajfa-12658	84	1	(	(	PUNCT
ajfa-12658	84	2	2008	2008	NUM
ajfa-12658	84	3	)	)	PUNCT
ajfa-12658	84	4	.	.	PUNCT
ajfa-12658	85	1	the	the	DET
ajfa-12658	85	2	study	study	NOUN
ajfa-12658	85	3	emphases	emphase	VERB
ajfa-12658	85	4	the	the	DET
ajfa-12658	85	5	importance	importance	NOUN
ajfa-12658	85	6	of	of	ADP
ajfa-12658	85	7	including	include	VERB
ajfa-12658	85	8	sustainability	sustainability	NOUN
ajfa-12658	85	9	hard	hard	ADJ
ajfa-12658	85	10	disclosure	disclosure	NOUN
ajfa-12658	85	11	when	when	SCONJ
ajfa-12658	85	12	developing	develop	VERB
ajfa-12658	85	13	a	a	DET
ajfa-12658	85	14	scale	scale	NOUN
ajfa-12658	85	15	asian	asian	ADJ
ajfa-12658	85	16	journal	journal	NOUN
ajfa-12658	85	17	of	of	ADP
ajfa-12658	85	18	finance	finance	PROPN
ajfa-12658	85	19	&	&	CCONJ
ajfa-12658	85	20	accounting	accounting	PROPN
ajfa-12658	85	21	issn	issn	PROPN
ajfa-12658	85	22	1946	1946	NUM
ajfa-12658	85	23	-	-	PUNCT
ajfa-12658	85	24	052x	052x	NOUN
ajfa-12658	85	25	2018	2018	NUM
ajfa-12658	85	26	,	,	PUNCT
ajfa-12658	85	27	vol	vol	NOUN
ajfa-12658	85	28	.	.	PROPN
ajfa-12658	85	29	10	10	NUM
ajfa-12658	85	30	,	,	PUNCT
ajfa-12658	85	31	no	no	INTJ
ajfa-12658	85	32	.	.	NOUN
ajfa-12658	85	33	1	1	NUM
ajfa-12658	85	34	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	85	35	314	314	NUM
ajfa-12658	85	36	in	in	ADP
ajfa-12658	85	37	content	content	NOUN
ajfa-12658	85	38	analysis	analysis	NOUN
ajfa-12658	85	39	for	for	ADP
ajfa-12658	85	40	cesd	cesd	NOUN
ajfa-12658	85	41	.	.	PUNCT
ajfa-12658	86	1	hard	hard	ADJ
ajfa-12658	86	2	sustainability	sustainability	NOUN
ajfa-12658	86	3	disclosure	disclosure	NOUN
ajfa-12658	86	4	refers	refer	VERB
ajfa-12658	86	5	to	to	ADP
ajfa-12658	86	6	environmental	environmental	ADJ
ajfa-12658	86	7	performance	performance	NOUN
ajfa-12658	86	8	indicator	indicator	NOUN
ajfa-12658	86	9	that	that	PRON
ajfa-12658	86	10	is	be	AUX
ajfa-12658	86	11	disclosed	disclose	VERB
ajfa-12658	86	12	at	at	ADP
ajfa-12658	86	13	the	the	DET
ajfa-12658	86	14	expense	expense	NOUN
ajfa-12658	86	15	of	of	ADP
ajfa-12658	86	16	the	the	DET
ajfa-12658	86	17	reporting	reporting	NOUN
ajfa-12658	86	18	firm	firm	NOUN
ajfa-12658	86	19	,	,	PUNCT
ajfa-12658	86	20	thereby	thereby	ADV
ajfa-12658	86	21	hard	hard	ADJ
ajfa-12658	86	22	to	to	PART
ajfa-12658	86	23	be	be	AUX
ajfa-12658	86	24	mimetic	mimetic	ADJ
ajfa-12658	86	25	by	by	ADP
ajfa-12658	86	26	its	its	PRON
ajfa-12658	86	27	peer	peer	NOUN
ajfa-12658	86	28	firms	firm	NOUN
ajfa-12658	86	29	(	(	PUNCT
ajfa-12658	86	30	clarkson	clarkson	PROPN
ajfa-12658	86	31	et	et	PROPN
ajfa-12658	86	32	al	al	PROPN
ajfa-12658	86	33	.	.	PROPN
ajfa-12658	86	34	,	,	PUNCT
ajfa-12658	86	35	2008	2008	NUM
ajfa-12658	86	36	)	)	PUNCT
ajfa-12658	86	37	.	.	PUNCT
ajfa-12658	87	1	ong	ong	INTJ
ajfa-12658	87	2	et	et	PROPN
ajfa-12658	87	3	al	al	PROPN
ajfa-12658	87	4	.	.	PUNCT
ajfa-12658	88	1	(	(	PUNCT
ajfa-12658	88	2	2016	2016	NUM
ajfa-12658	88	3	)	)	PUNCT
ajfa-12658	88	4	extend	extend	VERB
ajfa-12658	88	5	the	the	DET
ajfa-12658	88	6	concept	concept	NOUN
ajfa-12658	88	7	from	from	ADP
ajfa-12658	88	8	environmental	environmental	ADJ
ajfa-12658	88	9	aspect	aspect	NOUN
ajfa-12658	88	10	to	to	ADP
ajfa-12658	88	11	other	other	ADJ
ajfa-12658	88	12	sustainability	sustainability	NOUN
ajfa-12658	88	13	aspects	aspect	NOUN
ajfa-12658	88	14	,	,	PUNCT
ajfa-12658	88	15	including	include	VERB
ajfa-12658	88	16	governance	governance	NOUN
ajfa-12658	88	17	,	,	PUNCT
ajfa-12658	88	18	credibility	credibility	NOUN
ajfa-12658	88	19	,	,	PUNCT
ajfa-12658	88	20	economic	economic	ADJ
ajfa-12658	88	21	and	and	CCONJ
ajfa-12658	88	22	social	social	ADJ
ajfa-12658	88	23	,	,	PUNCT
ajfa-12658	88	24	and	and	CCONJ
ajfa-12658	88	25	confirmed	confirm	VERB
ajfa-12658	88	26	the	the	DET
ajfa-12658	88	27	values	value	NOUN
ajfa-12658	88	28	and	and	CCONJ
ajfa-12658	88	29	the	the	DET
ajfa-12658	88	30	credibility	credibility	NOUN
ajfa-12658	88	31	of	of	ADP
ajfa-12658	88	32	the	the	DET
ajfa-12658	88	33	hard	hard	ADJ
ajfa-12658	88	34	sustainability	sustainability	NOUN
ajfa-12658	88	35	disclosure	disclosure	NOUN
ajfa-12658	88	36	items	item	NOUN
ajfa-12658	88	37	from	from	ADP
ajfa-12658	88	38	gri	gri	PROPN
ajfa-12658	88	39	.	.	PUNCT
ajfa-12658	89	1	prior	prior	ADJ
ajfa-12658	89	2	literature	literature	PROPN
ajfa-12658	89	3	confirms	confirm	VERB
ajfa-12658	89	4	the	the	DET
ajfa-12658	89	5	scale	scale	NOUN
ajfa-12658	89	6	on	on	ADP
ajfa-12658	89	7	environmental	environmental	ADJ
ajfa-12658	89	8	and	and	CCONJ
ajfa-12658	89	9	social	social	ADJ
ajfa-12658	89	10	items	item	NOUN
ajfa-12658	89	11	when	when	SCONJ
ajfa-12658	89	12	measure	measure	NOUN
ajfa-12658	89	13	cesd	cesd	NOUN
ajfa-12658	89	14	,	,	PUNCT
ajfa-12658	89	15	as	as	ADV
ajfa-12658	89	16	well	well	ADV
ajfa-12658	89	17	as	as	ADP
ajfa-12658	89	18	involving	involve	VERB
ajfa-12658	89	19	gri	gri	NOUN
ajfa-12658	89	20	in	in	ADP
ajfa-12658	89	21	the	the	DET
ajfa-12658	89	22	valuation	valuation	NOUN
ajfa-12658	89	23	.	.	PUNCT
ajfa-12658	90	1	this	this	PRON
ajfa-12658	90	2	showed	show	VERB
ajfa-12658	90	3	clear	clear	ADJ
ajfa-12658	90	4	indication	indication	NOUN
ajfa-12658	90	5	for	for	ADP
ajfa-12658	90	6	measuring	measure	VERB
ajfa-12658	90	7	cesd	cesd	NOUN
ajfa-12658	90	8	for	for	ADP
ajfa-12658	90	9	studies	study	NOUN
ajfa-12658	90	10	focusing	focus	VERB
ajfa-12658	90	11	on	on	ADP
ajfa-12658	90	12	the	the	DET
ajfa-12658	90	13	drivers	driver	NOUN
ajfa-12658	90	14	,	,	PUNCT
ajfa-12658	90	15	particularly	particularly	ADV
ajfa-12658	90	16	the	the	DET
ajfa-12658	90	17	chinese	chinese	ADJ
ajfa-12658	90	18	studies	study	NOUN
ajfa-12658	90	19	which	which	PRON
ajfa-12658	90	20	are	be	AUX
ajfa-12658	90	21	not	not	PART
ajfa-12658	90	22	very	very	ADV
ajfa-12658	90	23	much	much	ADV
ajfa-12658	90	24	reviewed	review	VERB
ajfa-12658	90	25	in	in	ADP
ajfa-12658	90	26	the	the	DET
ajfa-12658	90	27	existing	exist	VERB
ajfa-12658	90	28	literature	literature	NOUN
ajfa-12658	90	29	.	.	PUNCT
ajfa-12658	91	1	an	an	DET
ajfa-12658	91	2	empirical	empirical	ADJ
ajfa-12658	91	3	study	study	NOUN
ajfa-12658	91	4	conducted	conduct	VERB
ajfa-12658	91	5	by	by	ADP
ajfa-12658	91	6	yang	yang	PROPN
ajfa-12658	91	7	(	(	PUNCT
ajfa-12658	91	8	2009	2009	NUM
ajfa-12658	91	9	)	)	PUNCT
ajfa-12658	91	10	adopted	adopt	VERB
ajfa-12658	91	11	208	208	NUM
ajfa-12658	91	12	small	small	ADJ
ajfa-12658	91	13	to	to	ADP
ajfa-12658	91	14	medium	medium	ADJ
ajfa-12658	91	15	firms	firm	NOUN
ajfa-12658	91	16	in	in	ADP
ajfa-12658	91	17	analysis	analysis	NOUN
ajfa-12658	91	18	using	use	VERB
ajfa-12658	91	19	questionnaire	questionnaire	NOUN
ajfa-12658	91	20	.	.	PUNCT
ajfa-12658	92	1	the	the	DET
ajfa-12658	92	2	questions	question	NOUN
ajfa-12658	92	3	reflected	reflect	VERB
ajfa-12658	92	4	the	the	DET
ajfa-12658	92	5	firm	firm	NOUN
ajfa-12658	92	6	’s	’s	PART
ajfa-12658	92	7	intensity	intensity	NOUN
ajfa-12658	92	8	of	of	ADP
ajfa-12658	92	9	social	social	ADJ
ajfa-12658	92	10	responsibility	responsibility	NOUN
ajfa-12658	92	11	towards	towards	ADP
ajfa-12658	92	12	employees	employee	NOUN
ajfa-12658	92	13	and	and	CCONJ
ajfa-12658	92	14	the	the	DET
ajfa-12658	92	15	public	public	NOUN
ajfa-12658	92	16	,	,	PUNCT
ajfa-12658	92	17	in	in	ADP
ajfa-12658	92	18	which	which	PRON
ajfa-12658	92	19	the	the	DET
ajfa-12658	92	20	questions	question	NOUN
ajfa-12658	92	21	were	be	AUX
ajfa-12658	92	22	grouped	group	VERB
ajfa-12658	92	23	into	into	ADP
ajfa-12658	92	24	firm	firm	ADJ
ajfa-12658	92	25	specific	specific	ADJ
ajfa-12658	92	26	factors	factor	NOUN
ajfa-12658	92	27	and	and	CCONJ
ajfa-12658	92	28	external	external	ADJ
ajfa-12658	92	29	factors	factor	NOUN
ajfa-12658	92	30	,	,	PUNCT
ajfa-12658	92	31	such	such	ADJ
ajfa-12658	92	32	as	as	ADP
ajfa-12658	92	33	competitiveness	competitiveness	NOUN
ajfa-12658	92	34	of	of	ADP
ajfa-12658	92	35	the	the	DET
ajfa-12658	92	36	market	market	NOUN
ajfa-12658	92	37	and	and	CCONJ
ajfa-12658	92	38	the	the	DET
ajfa-12658	92	39	legal	legal	ADJ
ajfa-12658	92	40	environment	environment	NOUN
ajfa-12658	92	41	.	.	PUNCT
ajfa-12658	93	1	the	the	DET
ajfa-12658	93	2	hypothesised	hypothesised	ADJ
ajfa-12658	93	3	variables	variable	NOUN
ajfa-12658	93	4	were	be	AUX
ajfa-12658	93	5	directly	directly	ADV
ajfa-12658	93	6	influenced	influence	VERB
ajfa-12658	93	7	by	by	ADP
ajfa-12658	93	8	the	the	DET
ajfa-12658	93	9	questionnaire	questionnaire	NOUN
ajfa-12658	93	10	results	result	NOUN
ajfa-12658	93	11	.	.	PUNCT
ajfa-12658	94	1	however	however	ADV
ajfa-12658	94	2	,	,	PUNCT
ajfa-12658	94	3	the	the	DET
ajfa-12658	94	4	external	external	ADJ
ajfa-12658	94	5	factors	factor	NOUN
ajfa-12658	94	6	were	be	AUX
ajfa-12658	94	7	not	not	PART
ajfa-12658	94	8	significant	significant	ADJ
ajfa-12658	94	9	predictors	predictor	NOUN
ajfa-12658	94	10	of	of	ADP
ajfa-12658	94	11	corporate	corporate	ADJ
ajfa-12658	94	12	social	social	ADJ
ajfa-12658	94	13	responsibility	responsibility	NOUN
ajfa-12658	94	14	reporting	report	VERB
ajfa-12658	94	15	.	.	PUNCT
ajfa-12658	95	1	yang	yang	PROPN
ajfa-12658	95	2	(	(	PUNCT
ajfa-12658	95	3	2009	2009	NUM
ajfa-12658	95	4	)	)	PUNCT
ajfa-12658	95	5	found	find	VERB
ajfa-12658	95	6	that	that	SCONJ
ajfa-12658	95	7	the	the	DET
ajfa-12658	95	8	competitiveness	competitiveness	NOUN
ajfa-12658	95	9	of	of	ADP
ajfa-12658	95	10	the	the	DET
ajfa-12658	95	11	market	market	NOUN
ajfa-12658	95	12	and	and	CCONJ
ajfa-12658	95	13	the	the	DET
ajfa-12658	95	14	legal	legal	ADJ
ajfa-12658	95	15	environmental	environmental	ADJ
ajfa-12658	95	16	condition	condition	NOUN
ajfa-12658	95	17	were	be	AUX
ajfa-12658	95	18	not	not	PART
ajfa-12658	95	19	perceived	perceive	VERB
ajfa-12658	95	20	to	to	PART
ajfa-12658	95	21	influence	influence	VERB
ajfa-12658	95	22	corporate	corporate	ADJ
ajfa-12658	95	23	social	social	ADJ
ajfa-12658	95	24	responsibility	responsibility	NOUN
ajfa-12658	95	25	disclosure	disclosure	NOUN
ajfa-12658	95	26	at	at	ADV
ajfa-12658	95	27	all	all	ADV
ajfa-12658	95	28	.	.	PUNCT
ajfa-12658	96	1	in	in	ADP
ajfa-12658	96	2	contrast	contrast	NOUN
ajfa-12658	96	3	,	,	PUNCT
ajfa-12658	96	4	the	the	DET
ajfa-12658	96	5	degree	degree	NOUN
ajfa-12658	96	6	of	of	ADP
ajfa-12658	96	7	social	social	ADJ
ajfa-12658	96	8	disclosures	disclosure	NOUN
ajfa-12658	96	9	was	be	AUX
ajfa-12658	96	10	strongly	strongly	ADV
ajfa-12658	96	11	related	relate	VERB
ajfa-12658	96	12	to	to	ADP
ajfa-12658	96	13	internal	internal	ADJ
ajfa-12658	96	14	factors	factor	NOUN
ajfa-12658	96	15	such	such	ADJ
ajfa-12658	96	16	as	as	ADP
ajfa-12658	96	17	export	export	NOUN
ajfa-12658	96	18	intensity	intensity	NOUN
ajfa-12658	96	19	,	,	PUNCT
ajfa-12658	96	20	innovation	innovation	NOUN
ajfa-12658	96	21	capability	capability	NOUN
ajfa-12658	96	22	,	,	PUNCT
ajfa-12658	96	23	management	management	NOUN
ajfa-12658	96	24	level	level	NOUN
ajfa-12658	96	25	,	,	PUNCT
ajfa-12658	96	26	liquidity	liquidity	NOUN
ajfa-12658	96	27	and	and	CCONJ
ajfa-12658	96	28	financing	financing	NOUN
ajfa-12658	96	29	capability	capability	NOUN
ajfa-12658	96	30	.	.	PUNCT
ajfa-12658	97	1	luo	luo	PROPN
ajfa-12658	97	2	and	and	CCONJ
ajfa-12658	97	3	wu	wu	PROPN
ajfa-12658	97	4	(	(	PUNCT
ajfa-12658	97	5	2010	2010	NUM
ajfa-12658	97	6	)	)	PUNCT
ajfa-12658	97	7	and	and	CCONJ
ajfa-12658	97	8	lianget	lianget	PROPN
ajfa-12658	97	9	al	al	PROPN
ajfa-12658	97	10	.	.	PROPN
ajfa-12658	98	1	(	(	PUNCT
ajfa-12658	98	2	2011	2011	NUM
ajfa-12658	98	3	)	)	PUNCT
ajfa-12658	98	4	used	use	VERB
ajfa-12658	98	5	a	a	DET
ajfa-12658	98	6	similar	similar	ADJ
ajfa-12658	98	7	approach	approach	NOUN
ajfa-12658	98	8	to	to	ADP
ajfa-12658	98	9	yang	yang	PROPN
ajfa-12658	98	10	(	(	PUNCT
ajfa-12658	98	11	2009	2009	NUM
ajfa-12658	98	12	)	)	PUNCT
ajfa-12658	98	13	,	,	PUNCT
ajfa-12658	98	14	where	where	SCONJ
ajfa-12658	98	15	performance	performance	NOUN
ajfa-12658	98	16	related	related	ADJ
ajfa-12658	98	17	factors	factor	NOUN
ajfa-12658	98	18	were	be	AUX
ajfa-12658	98	19	considered	consider	VERB
ajfa-12658	98	20	.	.	PUNCT
ajfa-12658	99	1	each	each	DET
ajfa-12658	99	2	variable	variable	NOUN
ajfa-12658	99	3	was	be	AUX
ajfa-12658	99	4	selected	select	VERB
ajfa-12658	99	5	based	base	VERB
ajfa-12658	99	6	on	on	ADP
ajfa-12658	99	7	a	a	DET
ajfa-12658	99	8	number	number	NOUN
ajfa-12658	99	9	of	of	ADP
ajfa-12658	99	10	prior	prior	ADJ
ajfa-12658	99	11	research	research	NOUN
ajfa-12658	99	12	studies	study	NOUN
ajfa-12658	99	13	.	.	PUNCT
ajfa-12658	100	1	luo	luo	PROPN
ajfa-12658	100	2	and	and	CCONJ
ajfa-12658	100	3	wu	wu	PROPN
ajfa-12658	100	4	(	(	PUNCT
ajfa-12658	100	5	2010	2010	NUM
ajfa-12658	100	6	)	)	PUNCT
ajfa-12658	100	7	tested	test	VERB
ajfa-12658	100	8	336	336	NUM
ajfa-12658	100	9	sample	sample	NOUN
ajfa-12658	100	10	companies	company	NOUN
ajfa-12658	100	11	listed	list	VERB
ajfa-12658	100	12	on	on	ADP
ajfa-12658	100	13	the	the	DET
ajfa-12658	100	14	shenzhen	shenzhen	PROPN
ajfa-12658	100	15	and	and	CCONJ
ajfa-12658	100	16	shanghai	shanghai	PROPN
ajfa-12658	100	17	stock	stock	PROPN
ajfa-12658	100	18	exchange	exchange	PROPN
ajfa-12658	100	19	by	by	ADP
ajfa-12658	100	20	analysing	analyse	VERB
ajfa-12658	100	21	their	their	PRON
ajfa-12658	100	22	2006	2006	NUM
ajfa-12658	100	23	annual	annual	ADJ
ajfa-12658	100	24	reports	report	NOUN
ajfa-12658	100	25	.	.	PUNCT
ajfa-12658	101	1	factor	factor	NOUN
ajfa-12658	101	2	analysis	analysis	NOUN
ajfa-12658	101	3	was	be	AUX
ajfa-12658	101	4	used	use	VERB
ajfa-12658	101	5	to	to	PART
ajfa-12658	101	6	construct	construct	VERB
ajfa-12658	101	7	a	a	DET
ajfa-12658	101	8	measure	measure	NOUN
ajfa-12658	101	9	of	of	ADP
ajfa-12658	101	10	csd	csd	NOUN
ajfa-12658	101	11	based	base	VERB
ajfa-12658	101	12	on	on	ADP
ajfa-12658	101	13	firms	firm	NOUN
ajfa-12658	101	14	’	'	PUNCT
ajfa-12658	101	15	ability	ability	NOUN
ajfa-12658	101	16	to	to	PART
ajfa-12658	101	17	perform	perform	VERB
ajfa-12658	101	18	,	,	PUNCT
ajfa-12658	101	19	growth	growth	NOUN
ajfa-12658	101	20	,	,	PUNCT
ajfa-12658	101	21	size	size	NOUN
ajfa-12658	101	22	and	and	CCONJ
ajfa-12658	101	23	leverage	leverage	NOUN
ajfa-12658	101	24	factors	factor	NOUN
ajfa-12658	101	25	.	.	PUNCT
ajfa-12658	102	1	the	the	DET
ajfa-12658	102	2	authors	author	NOUN
ajfa-12658	102	3	considered	consider	VERB
ajfa-12658	102	4	that	that	SCONJ
ajfa-12658	102	5	the	the	DET
ajfa-12658	102	6	influential	influential	ADJ
ajfa-12658	102	7	factors	factor	NOUN
ajfa-12658	102	8	behind	behind	ADP
ajfa-12658	102	9	csd	csd	NOUN
ajfa-12658	102	10	can	can	AUX
ajfa-12658	102	11	not	not	PART
ajfa-12658	102	12	be	be	AUX
ajfa-12658	102	13	observed	observe	VERB
ajfa-12658	102	14	directly	directly	ADV
ajfa-12658	102	15	,	,	PUNCT
ajfa-12658	102	16	but	but	CCONJ
ajfa-12658	102	17	indirect	indirect	ADJ
ajfa-12658	102	18	associations	association	NOUN
ajfa-12658	102	19	can	can	AUX
ajfa-12658	102	20	be	be	AUX
ajfa-12658	102	21	found	find	VERB
ajfa-12658	102	22	by	by	ADP
ajfa-12658	102	23	analysing	analyse	VERB
ajfa-12658	102	24	indirect	indirect	ADJ
ajfa-12658	102	25	indicators	indicator	NOUN
ajfa-12658	102	26	.	.	PUNCT
ajfa-12658	103	1	in	in	ADP
ajfa-12658	103	2	this	this	DET
ajfa-12658	103	3	case	case	NOUN
ajfa-12658	103	4	,	,	PUNCT
ajfa-12658	103	5	a	a	DET
ajfa-12658	103	6	factor	factor	NOUN
ajfa-12658	103	7	analysis	analysis	NOUN
ajfa-12658	103	8	was	be	AUX
ajfa-12658	103	9	applied	apply	VERB
ajfa-12658	103	10	to	to	PART
ajfa-12658	103	11	reflect	reflect	VERB
ajfa-12658	103	12	a	a	DET
ajfa-12658	103	13	high	high	ADJ
ajfa-12658	103	14	level	level	NOUN
ajfa-12658	103	15	of	of	ADP
ajfa-12658	103	16	objectivity	objectivity	NOUN
ajfa-12658	103	17	in	in	ADP
ajfa-12658	103	18	the	the	DET
ajfa-12658	103	19	overall	overall	ADJ
ajfa-12658	103	20	analysis	analysis	NOUN
ajfa-12658	103	21	.	.	PUNCT
ajfa-12658	104	1	the	the	DET
ajfa-12658	104	2	authors	author	NOUN
ajfa-12658	104	3	found	find	VERB
ajfa-12658	104	4	that	that	SCONJ
ajfa-12658	104	5	csd	csd	PROPN
ajfa-12658	104	6	is	be	AUX
ajfa-12658	104	7	predominantly	predominantly	ADV
ajfa-12658	104	8	related	relate	VERB
ajfa-12658	104	9	with	with	ADP
ajfa-12658	104	10	corporate	corporate	ADJ
ajfa-12658	104	11	profitability	profitability	NOUN
ajfa-12658	104	12	and	and	CCONJ
ajfa-12658	104	13	growth	growth	NOUN
ajfa-12658	104	14	ability	ability	NOUN
ajfa-12658	104	15	.	.	PUNCT
ajfa-12658	105	1	return	return	NOUN
ajfa-12658	105	2	on	on	ADP
ajfa-12658	105	3	equity	equity	NOUN
ajfa-12658	105	4	(	(	PUNCT
ajfa-12658	105	5	roe	roe	PROPN
ajfa-12658	105	6	)	)	PUNCT
ajfa-12658	105	7	,	,	PUNCT
ajfa-12658	105	8	return	return	VERB
ajfa-12658	105	9	on	on	ADP
ajfa-12658	105	10	asset	asset	NOUN
ajfa-12658	105	11	(	(	PUNCT
ajfa-12658	105	12	roa	roa	PROPN
ajfa-12658	105	13	)	)	PUNCT
ajfa-12658	105	14	and	and	CCONJ
ajfa-12658	105	15	earnings	earning	NOUN
ajfa-12658	105	16	per	per	ADP
ajfa-12658	105	17	share	share	NOUN
ajfa-12658	105	18	(	(	PUNCT
ajfa-12658	105	19	eps	eps	PROPN
ajfa-12658	105	20	)	)	PUNCT
ajfa-12658	105	21	were	be	AUX
ajfa-12658	105	22	the	the	DET
ajfa-12658	105	23	key	key	ADJ
ajfa-12658	105	24	variables	variable	NOUN
ajfa-12658	105	25	explaining	explain	VERB
ajfa-12658	105	26	csd	csd	NOUN
ajfa-12658	105	27	,	,	PUNCT
ajfa-12658	105	28	as	as	ADV
ajfa-12658	105	29	well	well	ADV
ajfa-12658	105	30	as	as	ADP
ajfa-12658	105	31	asset	asset	NOUN
ajfa-12658	105	32	and	and	CCONJ
ajfa-12658	105	33	sales	sale	NOUN
ajfa-12658	105	34	growth	growth	NOUN
ajfa-12658	105	35	.	.	PUNCT
ajfa-12658	106	1	firms	firm	NOUN
ajfa-12658	106	2	are	be	AUX
ajfa-12658	106	3	more	more	ADV
ajfa-12658	106	4	likely	likely	ADJ
ajfa-12658	106	5	to	to	PART
ajfa-12658	106	6	disclose	disclose	VERB
ajfa-12658	106	7	,	,	PUNCT
ajfa-12658	106	8	with	with	ADP
ajfa-12658	106	9	higher	high	ADJ
ajfa-12658	106	10	intensity	intensity	NOUN
ajfa-12658	106	11	,	,	PUNCT
ajfa-12658	106	12	in	in	ADP
ajfa-12658	106	13	profitable	profitable	ADJ
ajfa-12658	106	14	companies	company	NOUN
ajfa-12658	106	15	.	.	PUNCT
ajfa-12658	107	1	while	while	SCONJ
ajfa-12658	107	2	firm	firm	ADJ
ajfa-12658	107	3	size	size	NOUN
ajfa-12658	107	4	,	,	PUNCT
ajfa-12658	107	5	growth	growth	NOUN
ajfa-12658	107	6	capacity	capacity	NOUN
ajfa-12658	107	7	,	,	PUNCT
ajfa-12658	107	8	core	core	NOUN
ajfa-12658	107	9	competencies	competency	NOUN
ajfa-12658	107	10	and	and	CCONJ
ajfa-12658	107	11	solvency	solvency	NOUN
ajfa-12658	107	12	also	also	ADV
ajfa-12658	107	13	show	show	VERB
ajfa-12658	107	14	a	a	DET
ajfa-12658	107	15	positive	positive	ADJ
ajfa-12658	107	16	association	association	NOUN
ajfa-12658	107	17	with	with	ADP
ajfa-12658	107	18	csd	csd	PROPN
ajfa-12658	107	19	;	;	PUNCT
ajfa-12658	107	20	no	no	DET
ajfa-12658	107	21	significance	significance	NOUN
ajfa-12658	107	22	was	be	AUX
ajfa-12658	107	23	obtained	obtain	VERB
ajfa-12658	107	24	.	.	PUNCT
ajfa-12658	108	1	in	in	ADP
ajfa-12658	108	2	contrast	contrast	NOUN
ajfa-12658	108	3	,	,	PUNCT
ajfa-12658	108	4	liang	liang	PROPN
ajfa-12658	108	5	et	et	PROPN
ajfa-12658	108	6	al	al	PROPN
ajfa-12658	108	7	.	.	PROPN
ajfa-12658	108	8	(	(	PUNCT
ajfa-12658	108	9	2011	2011	NUM
ajfa-12658	108	10	)	)	PUNCT
ajfa-12658	108	11	found	find	VERB
ajfa-12658	108	12	that	that	SCONJ
ajfa-12658	108	13	financial	financial	ADJ
ajfa-12658	108	14	performance	performance	NOUN
ajfa-12658	108	15	,	,	PUNCT
ajfa-12658	108	16	company	company	NOUN
ajfa-12658	108	17	growth	growth	NOUN
ajfa-12658	108	18	,	,	PUNCT
ajfa-12658	108	19	asset	asset	NOUN
ajfa-12658	108	20	quality	quality	NOUN
ajfa-12658	108	21	and	and	CCONJ
ajfa-12658	108	22	risk	risk	NOUN
ajfa-12658	108	23	control	control	NOUN
ajfa-12658	108	24	were	be	AUX
ajfa-12658	108	25	not	not	PART
ajfa-12658	108	26	influential	influential	ADJ
ajfa-12658	108	27	to	to	ADP
ajfa-12658	108	28	corporate	corporate	ADJ
ajfa-12658	108	29	social	social	ADJ
ajfa-12658	108	30	responsibility	responsibility	NOUN
ajfa-12658	108	31	disclosure	disclosure	NOUN
ajfa-12658	108	32	.	.	PUNCT
ajfa-12658	109	1	they	they	PRON
ajfa-12658	109	2	evaluated	evaluate	VERB
ajfa-12658	109	3	the	the	DET
ajfa-12658	109	4	quality	quality	NOUN
ajfa-12658	109	5	of	of	ADP
ajfa-12658	109	6	social	social	ADJ
ajfa-12658	109	7	responsibility	responsibility	NOUN
ajfa-12658	109	8	from	from	ADP
ajfa-12658	109	9	corporate	corporate	ADJ
ajfa-12658	109	10	standalone	standalone	NOUN
ajfa-12658	109	11	sustainability	sustainability	NOUN
ajfa-12658	109	12	reports	report	NOUN
ajfa-12658	109	13	between	between	ADP
ajfa-12658	109	14	2005	2005	NUM
ajfa-12658	109	15	and	and	CCONJ
ajfa-12658	109	16	2008	2008	NUM
ajfa-12658	109	17	in	in	ADP
ajfa-12658	109	18	25	25	NUM
ajfa-12658	109	19	companies	company	NOUN
ajfa-12658	109	20	in	in	ADP
ajfa-12658	109	21	banking	banking	NOUN
ajfa-12658	109	22	industries	industry	NOUN
ajfa-12658	109	23	.	.	PUNCT
ajfa-12658	110	1	contrary	contrary	ADJ
ajfa-12658	110	2	to	to	ADP
ajfa-12658	110	3	luo	luo	PROPN
ajfa-12658	110	4	and	and	CCONJ
ajfa-12658	110	5	wu	wu	PROPN
ajfa-12658	110	6	(	(	PUNCT
ajfa-12658	110	7	2010	2010	NUM
ajfa-12658	110	8	)	)	PUNCT
ajfa-12658	110	9	,	,	PUNCT
ajfa-12658	110	10	they	they	PRON
ajfa-12658	110	11	adopted	adopt	VERB
ajfa-12658	110	12	an	an	DET
ajfa-12658	110	13	unweighted	unweighted	ADJ
ajfa-12658	110	14	index	index	NOUN
ajfa-12658	110	15	.	.	PUNCT
ajfa-12658	111	1	the	the	DET
ajfa-12658	111	2	global	global	ADJ
ajfa-12658	111	3	reporting	reporting	NOUN
ajfa-12658	111	4	initiative	initiative	NOUN
ajfa-12658	111	5	(	(	PUNCT
ajfa-12658	111	6	g3	g3	NOUN
ajfa-12658	111	7	)	)	PUNCT
ajfa-12658	111	8	was	be	AUX
ajfa-12658	111	9	used	use	VERB
ajfa-12658	111	10	to	to	PART
ajfa-12658	111	11	identify	identify	VERB
ajfa-12658	111	12	disclosure	disclosure	NOUN
ajfa-12658	111	13	items	item	NOUN
ajfa-12658	111	14	and	and	CCONJ
ajfa-12658	111	15	indicators	indicator	NOUN
ajfa-12658	111	16	of	of	ADP
ajfa-12658	111	17	the	the	DET
ajfa-12658	111	18	intensity	intensity	NOUN
ajfa-12658	111	19	of	of	ADP
ajfa-12658	111	20	csd	csd	PROPN
ajfa-12658	111	21	.	.	PUNCT
ajfa-12658	112	1	subsequently	subsequently	ADV
ajfa-12658	112	2	,	,	PUNCT
ajfa-12658	112	3	the	the	DET
ajfa-12658	112	4	voluntary	voluntary	ADJ
ajfa-12658	112	5	social	social	ADJ
ajfa-12658	112	6	disclosures	disclosure	NOUN
ajfa-12658	112	7	were	be	AUX
ajfa-12658	112	8	considered	consider	VERB
ajfa-12658	112	9	under4	under4	NOUN
ajfa-12658	112	10	categories	category	NOUN
ajfa-12658	112	11	:	:	PUNCT
ajfa-12658	112	12	social	social	ADJ
ajfa-12658	112	13	,	,	PUNCT
ajfa-12658	112	14	customers	customer	NOUN
ajfa-12658	112	15	,	,	PUNCT
ajfa-12658	112	16	employees	employee	NOUN
ajfa-12658	112	17	and	and	CCONJ
ajfa-12658	112	18	stakeholders	stakeholder	NOUN
ajfa-12658	112	19	.	.	PUNCT
ajfa-12658	113	1	the	the	DET
ajfa-12658	113	2	authors	author	NOUN
ajfa-12658	113	3	found	find	VERB
ajfa-12658	113	4	that	that	SCONJ
ajfa-12658	113	5	listed	list	VERB
ajfa-12658	113	6	companies	company	NOUN
ajfa-12658	113	7	with	with	ADP
ajfa-12658	113	8	large	large	ADJ
ajfa-12658	113	9	firm	firm	ADJ
ajfa-12658	113	10	size	size	NOUN
ajfa-12658	113	11	had	have	VERB
ajfa-12658	113	12	stronger	strong	ADJ
ajfa-12658	113	13	levels	level	NOUN
ajfa-12658	113	14	asian	asian	ADJ
ajfa-12658	113	15	journal	journal	NOUN
ajfa-12658	113	16	of	of	ADP
ajfa-12658	113	17	finance	finance	PROPN
ajfa-12658	113	18	&	&	CCONJ
ajfa-12658	113	19	accounting	accounting	PROPN
ajfa-12658	113	20	issn	issn	PROPN
ajfa-12658	113	21	1946	1946	NUM
ajfa-12658	113	22	-	-	PUNCT
ajfa-12658	113	23	052x	052x	NOUN
ajfa-12658	113	24	2018	2018	NUM
ajfa-12658	113	25	,	,	PUNCT
ajfa-12658	113	26	vol	vol	NOUN
ajfa-12658	113	27	.	.	PROPN
ajfa-12658	114	1	10	10	NUM
ajfa-12658	114	2	,	,	PUNCT
ajfa-12658	114	3	no	no	INTJ
ajfa-12658	114	4	.	.	NOUN
ajfa-12658	114	5	1	1	NUM
ajfa-12658	114	6	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-12658	114	7	315	315	NUM
ajfa-12658	114	8	of	of	ADP
ajfa-12658	114	9	social	social	ADJ
ajfa-12658	114	10	responsibility	responsibility	NOUN
ajfa-12658	114	11	.	.	PUNCT
ajfa-12658	115	1	disclosure	disclosure	NOUN
ajfa-12658	115	2	quality	quality	NOUN
ajfa-12658	115	3	also	also	ADV
ajfa-12658	115	4	improves	improve	VERB
ajfa-12658	115	5	with	with	ADP
ajfa-12658	115	6	the	the	DET
ajfa-12658	115	7	number	number	NOUN
ajfa-12658	115	8	of	of	ADP
ajfa-12658	115	9	times	time	NOUN
ajfa-12658	115	10	a	a	DET
ajfa-12658	115	11	firm	firm	NOUN
ajfa-12658	115	12	disclosed	disclose	VERB
ajfa-12658	115	13	.	.	PUNCT
ajfa-12658	116	1	they	they	PRON
ajfa-12658	116	2	also	also	ADV
ajfa-12658	116	3	found	find	VERB
ajfa-12658	116	4	that	that	SCONJ
ajfa-12658	116	5	stakeholders	stakeholder	NOUN
ajfa-12658	116	6	only	only	ADV
ajfa-12658	116	7	pay	pay	VERB
ajfa-12658	116	8	little	little	ADJ
ajfa-12658	116	9	attention	attention	NOUN
ajfa-12658	116	10	to	to	ADP
ajfa-12658	116	11	csd	csd	NOUN
ajfa-12658	116	12	;	;	PUNCT
ajfa-12658	116	13	the	the	DET
ajfa-12658	116	14	only	only	ADJ
ajfa-12658	116	15	relevant	relevant	ADJ
ajfa-12658	116	16	indicators	indicator	NOUN
ajfa-12658	116	17	were	be	AUX
ajfa-12658	116	18	whether	whether	SCONJ
ajfa-12658	116	19	a	a	DET
ajfa-12658	116	20	company	company	NOUN
ajfa-12658	116	21	is	be	AUX
ajfa-12658	116	22	listed	list	VERB
ajfa-12658	116	23	.	.	PUNCT
ajfa-12658	117	1	in	in	ADP
ajfa-12658	117	2	other	other	ADJ
ajfa-12658	117	3	words	word	NOUN
ajfa-12658	117	4	,	,	PUNCT
ajfa-12658	117	5	listed	list	VERB
ajfa-12658	117	6	banks	bank	NOUN
ajfa-12658	117	7	are	be	AUX
ajfa-12658	117	8	often	often	ADV
ajfa-12658	117	9	strictly	strictly	ADV
ajfa-12658	117	10	required	require	VERB
ajfa-12658	117	11	by	by	ADP
ajfa-12658	117	12	the	the	DET
ajfa-12658	117	13	exchange	exchange	NOUN
ajfa-12658	117	14	markets	market	NOUN
ajfa-12658	117	15	to	to	PART
ajfa-12658	117	16	disclose	disclose	VERB
ajfa-12658	117	17	social	social	ADJ
ajfa-12658	117	18	information	information	NOUN
ajfa-12658	117	19	.	.	PUNCT
ajfa-12658	118	1	li	li	PROPN
ajfa-12658	119	1	(	(	PUNCT
ajfa-12658	119	2	2006)examined	2006)examine	VERB
ajfa-12658	119	3	the	the	DET
ajfa-12658	119	4	relationship	relationship	NOUN
ajfa-12658	119	5	between	between	ADP
ajfa-12658	119	6	the	the	DET
ajfa-12658	119	7	level	level	NOUN
ajfa-12658	119	8	of	of	ADP
ajfa-12658	119	9	a	a	DET
ajfa-12658	119	10	firms	firm	NOUN
ajfa-12658	119	11	’	'	PUNCT
ajfa-12658	119	12	social	social	ADJ
ajfa-12658	119	13	and	and	CCONJ
ajfa-12658	119	14	environmental	environmental	ADJ
ajfa-12658	119	15	performance	performance	NOUN
ajfa-12658	119	16	and	and	CCONJ
ajfa-12658	119	17	the	the	DET
ajfa-12658	119	18	value	value	NOUN
ajfa-12658	119	19	of	of	ADP
ajfa-12658	119	20	the	the	DET
ajfa-12658	119	21	sample	sample	NOUN
ajfa-12658	119	22	521	521	NUM
ajfa-12658	119	23	firms	firm	NOUN
ajfa-12658	119	24	in	in	ADP
ajfa-12658	119	25	year	year	NOUN
ajfa-12658	119	26	2005	2005	NUM
ajfa-12658	119	27	,	,	PUNCT
ajfa-12658	119	28	excluding	exclude	VERB
ajfa-12658	119	29	financial	financial	ADJ
ajfa-12658	119	30	companies	company	NOUN
ajfa-12658	119	31	listed	list	VERB
ajfa-12658	119	32	in	in	ADP
ajfa-12658	119	33	shenzhen	shenzhen	PROPN
ajfa-12658	119	34	and	and	CCONJ
ajfa-12658	119	35	shanghai	shanghai	PROPN
ajfa-12658	119	36	stock	stock	PROPN
ajfa-12658	119	37	exchange	exchange	PROPN
ajfa-12658	119	38	market	market	NOUN
ajfa-12658	119	39	.	.	PUNCT
ajfa-12658	120	1	the	the	DET
ajfa-12658	120	2	annual	annual	ADJ
ajfa-12658	120	3	reports	report	NOUN
ajfa-12658	120	4	of	of	ADP
ajfa-12658	120	5	each	each	PRON
ajfa-12658	120	6	of	of	ADP
ajfa-12658	120	7	the	the	DET
ajfa-12658	120	8	companies	company	NOUN
ajfa-12658	120	9	were	be	AUX
ajfa-12658	120	10	collected	collect	VERB
ajfa-12658	120	11	to	to	PART
ajfa-12658	120	12	ascertain	ascertain	VERB
ajfa-12658	120	13	the	the	DET
ajfa-12658	120	14	level	level	NOUN
ajfa-12658	120	15	of	of	ADP
ajfa-12658	120	16	cesd	cesd	NOUN
ajfa-12658	120	17	information	information	NOUN
ajfa-12658	120	18	.	.	PUNCT
ajfa-12658	121	1	li	li	PROPN
ajfa-12658	121	2	measured	measure	VERB
ajfa-12658	121	3	the	the	DET
ajfa-12658	121	4	categories	category	NOUN
ajfa-12658	121	5	of	of	ADP
ajfa-12658	121	6	cesd	cesd	NOUN
ajfa-12658	121	7	by	by	ADP
ajfa-12658	121	8	referring	refer	VERB
ajfa-12658	121	9	to	to	ADP
ajfa-12658	121	10	the	the	DET
ajfa-12658	121	11	chinese	chinese	ADJ
ajfa-12658	121	12	corporate	corporate	ADJ
ajfa-12658	121	13	governance	governance	NOUN
ajfa-12658	121	14	guidelines	guideline	NOUN
ajfa-12658	121	15	,	,	PUNCT
ajfa-12658	121	16	such	such	ADJ
ajfa-12658	121	17	as	as	ADP
ajfa-12658	121	18	responsibility	responsibility	NOUN
ajfa-12658	121	19	to	to	ADP
ajfa-12658	121	20	the	the	DET
ajfa-12658	121	21	environment	environment	NOUN
ajfa-12658	121	22	,	,	PUNCT
ajfa-12658	121	23	employees	employee	NOUN
ajfa-12658	121	24	,	,	PUNCT
ajfa-12658	121	25	local	local	ADJ
ajfa-12658	121	26	community	community	NOUN
ajfa-12658	121	27	,	,	PUNCT
ajfa-12658	121	28	consumers	consumer	NOUN
ajfa-12658	121	29	and	and	CCONJ
ajfa-12658	121	30	stakeholders	stakeholder	NOUN
ajfa-12658	121	31	.	.	PUNCT
ajfa-12658	122	1	tobin	tobin	PROPN
ajfa-12658	122	2	’s	’s	PART
ajfa-12658	122	3	q	q	NOUN
ajfa-12658	122	4	value	value	NOUN
ajfa-12658	122	5	was	be	AUX
ajfa-12658	122	6	used	use	VERB
ajfa-12658	122	7	to	to	PART
ajfa-12658	122	8	measure	measure	VERB
ajfa-12658	122	9	the	the	DET
ajfa-12658	122	10	value	value	NOUN
ajfa-12658	122	11	of	of	ADP
ajfa-12658	122	12	a	a	DET
ajfa-12658	122	13	firm	firm	NOUN
ajfa-12658	122	14	.	.	PUNCT
ajfa-12658	123	1	li	li	PROPN
ajfa-12658	123	2	(	(	PUNCT
ajfa-12658	123	3	2006	2006	NUM
ajfa-12658	123	4	)	)	PUNCT
ajfa-12658	123	5	demonstrated	demonstrate	VERB
ajfa-12658	123	6	that	that	DET
ajfa-12658	123	7	firm	firm	ADJ
ajfa-12658	123	8	size	size	NOUN
ajfa-12658	123	9	(	(	PUNCT
ajfa-12658	123	10	total	total	ADJ
ajfa-12658	123	11	assets	asset	NOUN
ajfa-12658	123	12	)	)	PUNCT
ajfa-12658	123	13	,	,	PUNCT
ajfa-12658	123	14	industry	industry	NOUN
ajfa-12658	123	15	type	type	NOUN
ajfa-12658	123	16	and	and	CCONJ
ajfa-12658	123	17	leverage	leverage	NOUN
ajfa-12658	123	18	were	be	AUX
ajfa-12658	123	19	significant	significant	ADJ
ajfa-12658	123	20	to	to	ADP
ajfa-12658	123	21	the	the	DET
ajfa-12658	123	22	level	level	NOUN
ajfa-12658	123	23	of	of	ADP
ajfa-12658	123	24	disclosure	disclosure	NOUN
ajfa-12658	123	25	,	,	PUNCT
ajfa-12658	123	26	but	but	CCONJ
ajfa-12658	123	27	a	a	DET
ajfa-12658	123	28	negative	negative	ADJ
ajfa-12658	123	29	correlation	correlation	NOUN
ajfa-12658	123	30	was	be	AUX
ajfa-12658	123	31	found	find	VERB
ajfa-12658	123	32	between	between	ADP
ajfa-12658	123	33	the	the	DET
ajfa-12658	123	34	firm	firm	ADJ
ajfa-12658	123	35	value	value	NOUN
ajfa-12658	123	36	and	and	CCONJ
ajfa-12658	123	37	the	the	DET
ajfa-12658	123	38	level	level	NOUN
ajfa-12658	123	39	of	of	ADP
ajfa-12658	123	40	cesd	cesd	NOUN
ajfa-12658	123	41	.	.	PUNCT
ajfa-12658	124	1	with	with	ADP
ajfa-12658	124	2	companies	company	NOUN
ajfa-12658	124	3	issuing	issue	VERB
ajfa-12658	124	4	st	st	PROPN
ajfa-12658	124	5	shares	share	NOUN
ajfa-12658	124	6	,	,	PUNCT
ajfa-12658	124	7	profitability	profitability	NOUN
ajfa-12658	124	8	was	be	AUX
ajfa-12658	124	9	found	find	VERB
ajfa-12658	124	10	to	to	PART
ajfa-12658	124	11	be	be	AUX
ajfa-12658	124	12	significantly	significantly	ADV
ajfa-12658	124	13	negative	negative	ADJ
ajfa-12658	124	14	to	to	ADP
ajfa-12658	124	15	cesd	cesd	NOUN
ajfa-12658	124	16	activities	activity	NOUN
ajfa-12658	124	17	.	.	PUNCT
ajfa-12658	125	1	yuan	yuan	NOUN
ajfa-12658	125	2	(	(	PUNCT
ajfa-12658	125	3	2007	2007	NUM
ajfa-12658	125	4	)	)	PUNCT
ajfa-12658	125	5	also	also	ADV
ajfa-12658	125	6	examined	examine	VERB
ajfa-12658	125	7	the	the	DET
ajfa-12658	125	8	correlation	correlation	NOUN
ajfa-12658	125	9	between	between	ADP
ajfa-12658	125	10	cesd	cesd	NOUN
ajfa-12658	125	11	and	and	CCONJ
ajfa-12658	125	12	firm	firm	ADJ
ajfa-12658	125	13	value	value	NOUN
ajfa-12658	125	14	,	,	PUNCT
ajfa-12658	125	15	however	however	ADV
ajfa-12658	125	16	,	,	PUNCT
ajfa-12658	125	17	cesd	cesd	NOUN
ajfa-12658	125	18	was	be	AUX
ajfa-12658	125	19	found	find	VERB
ajfa-12658	125	20	to	to	PART
ajfa-12658	125	21	be	be	AUX
ajfa-12658	125	22	positively	positively	ADV
ajfa-12658	125	23	related	relate	VERB
ajfa-12658	125	24	with	with	ADP
ajfa-12658	125	25	firms	firm	NOUN
ajfa-12658	125	26	with	with	ADP
ajfa-12658	125	27	a	a	DET
ajfa-12658	125	28	higher	high	ADJ
ajfa-12658	125	29	value	value	NOUN
ajfa-12658	125	30	are	be	AUX
ajfa-12658	125	31	more	more	ADV
ajfa-12658	125	32	likely	likely	ADJ
ajfa-12658	125	33	to	to	PART
ajfa-12658	125	34	provide	provide	VERB
ajfa-12658	125	35	better	well	ADJ
ajfa-12658	125	36	cesd	cesd	NOUN
ajfa-12658	125	37	quality	quality	NOUN
ajfa-12658	125	38	.	.	PUNCT
ajfa-12658	126	1	yuan	yuan	NOUN
ajfa-12658	126	2	(	(	PUNCT
ajfa-12658	126	3	2007	2007	NUM
ajfa-12658	126	4	)	)	PUNCT
ajfa-12658	126	5	analysed	analyse	VERB
ajfa-12658	126	6	the	the	DET
ajfa-12658	126	7	influential	influential	ADJ
ajfa-12658	126	8	factors	factor	NOUN
ajfa-12658	126	9	of	of	ADP
ajfa-12658	126	10	disclosing	disclose	VERB
ajfa-12658	126	11	firms	firm	NOUN
ajfa-12658	126	12	’	'	PUNCT
ajfa-12658	126	13	social	social	ADJ
ajfa-12658	126	14	and	and	CCONJ
ajfa-12658	126	15	environmental	environmental	ADJ
ajfa-12658	126	16	responsibilities	responsibility	NOUN
ajfa-12658	126	17	based	base	VERB
ajfa-12658	126	18	on	on	ADP
ajfa-12658	126	19	annual	annual	ADJ
ajfa-12658	126	20	reports	report	NOUN
ajfa-12658	126	21	.	.	PUNCT
ajfa-12658	127	1	the	the	DET
ajfa-12658	127	2	author	author	NOUN
ajfa-12658	127	3	used	use	VERB
ajfa-12658	127	4	a	a	DET
ajfa-12658	127	5	set	set	NOUN
ajfa-12658	127	6	of	of	ADP
ajfa-12658	127	7	relevant	relevant	ADJ
ajfa-12658	127	8	indicators	indicator	NOUN
ajfa-12658	127	9	and	and	CCONJ
ajfa-12658	127	10	terms	term	NOUN
ajfa-12658	127	11	from	from	ADP
ajfa-12658	127	12	the	the	DET
ajfa-12658	127	13	gri	gri	NOUN
ajfa-12658	127	14	,	,	PUNCT
ajfa-12658	127	15	the	the	DET
ajfa-12658	127	16	kinder	kind	ADJ
ajfa-12658	127	17	,	,	PUNCT
ajfa-12658	127	18	lydenberg	lydenberg	PROPN
ajfa-12658	127	19	and	and	CCONJ
ajfa-12658	127	20	domini	domini	PROPN
ajfa-12658	127	21	(	(	PUNCT
ajfa-12658	127	22	kld	kld	PROPN
ajfa-12658	127	23	)	)	PUNCT
ajfa-12658	127	24	400	400	NUM
ajfa-12658	127	25	social	social	ADJ
ajfa-12658	127	26	index	index	NOUN
ajfa-12658	127	27	and	and	CCONJ
ajfa-12658	127	28	the	the	DET
ajfa-12658	127	29	dow	dow	PROPN
ajfa-12658	127	30	jones	jones	PROPN
ajfa-12658	127	31	sustainability	sustainability	PROPN
ajfa-12658	127	32	index	index	PROPN
ajfa-12658	127	33	.	.	PUNCT
ajfa-12658	128	1	in	in	ADP
ajfa-12658	128	2	this	this	DET
ajfa-12658	128	3	study	study	NOUN
ajfa-12658	128	4	,	,	PUNCT
ajfa-12658	128	5	hypothesized	hypothesize	VERB
ajfa-12658	128	6	variables	variable	NOUN
ajfa-12658	128	7	were	be	AUX
ajfa-12658	128	8	selected	select	VERB
ajfa-12658	128	9	in	in	ADP
ajfa-12658	128	10	aspects	aspect	NOUN
ajfa-12658	128	11	of	of	ADP
ajfa-12658	128	12	firm	firm	ADJ
ajfa-12658	128	13	specific	specific	ADJ
ajfa-12658	128	14	factors	factor	NOUN
ajfa-12658	128	15	,	,	PUNCT
ajfa-12658	128	16	performance	performance	NOUN
ajfa-12658	128	17	and	and	CCONJ
ajfa-12658	128	18	governance	governance	NOUN
ajfa-12658	128	19	.	.	PUNCT
ajfa-12658	129	1	a	a	DET
ajfa-12658	129	2	multi	multi	ADJ
ajfa-12658	129	3	-	-	ADJ
ajfa-12658	129	4	theoretical	theoretical	ADJ
ajfa-12658	129	5	framework	framework	NOUN
ajfa-12658	129	6	which	which	PRON
ajfa-12658	129	7	were	be	AUX
ajfa-12658	129	8	combined	combine	VERB
ajfa-12658	129	9	with	with	ADP
ajfa-12658	129	10	stakeholder	stakeholder	NOUN
ajfa-12658	129	11	theory	theory	NOUN
ajfa-12658	129	12	,	,	PUNCT
ajfa-12658	129	13	information	information	NOUN
ajfa-12658	129	14	asymmetry	asymmetry	NOUN
ajfa-12658	129	15	theory	theory	NOUN
ajfa-12658	129	16	,	,	PUNCT
ajfa-12658	129	17	substitution	substitution	NOUN
ajfa-12658	129	18	theory	theory	NOUN
ajfa-12658	129	19	and	and	CCONJ
ajfa-12658	129	20	signal	signal	ADJ
ajfa-12658	129	21	transfer	transfer	NOUN
ajfa-12658	129	22	theory	theory	NOUN
ajfa-12658	129	23	,	,	PUNCT
ajfa-12658	129	24	were	be	AUX
ajfa-12658	129	25	adopted	adopt	VERB
ajfa-12658	129	26	.	.	PUNCT
ajfa-12658	130	1	the	the	DET
ajfa-12658	130	2	research	research	NOUN
ajfa-12658	130	3	compared	compare	VERB
ajfa-12658	130	4	2005	2005	NUM
ajfa-12658	130	5	annual	annual	ADJ
ajfa-12658	130	6	reports	report	NOUN
ajfa-12658	130	7	,	,	PUNCT
ajfa-12658	130	8	interim	interim	ADJ
ajfa-12658	130	9	reports	report	NOUN
ajfa-12658	130	10	and	and	CCONJ
ajfa-12658	130	11	quarterly	quarterly	ADJ
ajfa-12658	130	12	reports	report	NOUN
ajfa-12658	130	13	for	for	ADP
ajfa-12658	130	14	291	291	NUM
ajfa-12658	130	15	listed	list	VERB
ajfa-12658	130	16	companies	company	NOUN
ajfa-12658	130	17	in	in	ADP
ajfa-12658	130	18	shenzhen	shenzhen	PROPN
ajfa-12658	130	19	and	and	CCONJ
ajfa-12658	130	20	shanghai	shanghai	PROPN
ajfa-12658	130	21	stock	stock	PROPN
ajfa-12658	130	22	exchange	exchange	PROPN
ajfa-12658	130	23	,	,	PUNCT
ajfa-12658	130	24	adopting	adopt	VERB
ajfa-12658	130	25	the	the	DET
ajfa-12658	130	26	szse	szse	NOUN
ajfa-12658	130	27	guideline	guideline	NOUN
ajfa-12658	130	28	.	.	PUNCT
ajfa-12658	131	1	it	it	PRON
ajfa-12658	131	2	was	be	AUX
ajfa-12658	131	3	found	find	VERB
ajfa-12658	131	4	that	that	SCONJ
ajfa-12658	131	5	large	large	ADJ
ajfa-12658	131	6	firms	firm	NOUN
ajfa-12658	131	7	better	well	ADV
ajfa-12658	131	8	performed	perform	VERB
ajfa-12658	131	9	in	in	ADP
ajfa-12658	131	10	roe	roe	NOUN
ajfa-12658	131	11	were	be	AUX
ajfa-12658	131	12	significant	significant	ADJ
ajfa-12658	131	13	to	to	ADP
ajfa-12658	131	14	the	the	DET
ajfa-12658	131	15	level	level	NOUN
ajfa-12658	131	16	of	of	ADP
ajfa-12658	131	17	cesd	cesd	NOUN
ajfa-12658	131	18	.	.	PUNCT
ajfa-12658	132	1	for	for	ADP
ajfa-12658	132	2	those	those	DET
ajfa-12658	132	3	companies	company	NOUN
ajfa-12658	132	4	which	which	PRON
ajfa-12658	132	5	disclosed	disclose	VERB
ajfa-12658	132	6	social	social	ADJ
ajfa-12658	132	7	and	and	CCONJ
ajfa-12658	132	8	environmental	environmental	ADJ
ajfa-12658	132	9	information	information	NOUN
ajfa-12658	132	10	with	with	ADP
ajfa-12658	132	11	higher	high	ADJ
ajfa-12658	132	12	intensity	intensity	NOUN
ajfa-12658	132	13	,	,	PUNCT
ajfa-12658	132	14	a	a	DET
ajfa-12658	132	15	significant	significant	ADJ
ajfa-12658	132	16	association	association	NOUN
ajfa-12658	132	17	to	to	ADP
ajfa-12658	132	18	the	the	DET
ajfa-12658	132	19	heavy	heavy	ADJ
ajfa-12658	132	20	pollution	pollution	NOUN
ajfa-12658	132	21	industries	industry	NOUN
ajfa-12658	132	22	(	(	PUNCT
ajfa-12658	132	23	manufacturing	manufacturing	NOUN
ajfa-12658	132	24	,	,	PUNCT
ajfa-12658	132	25	mining	mining	NOUN
ajfa-12658	132	26	and	and	CCONJ
ajfa-12658	132	27	oil	oil	NOUN
ajfa-12658	132	28	and	and	CCONJ
ajfa-12658	132	29	gas	gas	NOUN
ajfa-12658	132	30	companies	company	NOUN
ajfa-12658	132	31	)	)	PUNCT
ajfa-12658	132	32	were	be	AUX
ajfa-12658	132	33	also	also	ADV
ajfa-12658	132	34	concluded	conclude	VERB
ajfa-12658	132	35	.	.	PUNCT
ajfa-12658	133	1	liuet	liuet	PROPN
ajfa-12658	133	2	al	al	PROPN
ajfa-12658	133	3	.	.	PROPN
ajfa-12658	134	1	(	(	PUNCT
ajfa-12658	134	2	2009	2009	NUM
ajfa-12658	134	3	)	)	PUNCT
ajfa-12658	134	4	used	use	VERB
ajfa-12658	134	5	the	the	DET
ajfa-12658	134	6	same	same	ADJ
ajfa-12658	134	7	methodology	methodology	NOUN
ajfa-12658	134	8	as	as	ADP
ajfa-12658	134	9	yuan	yuan	NOUN
ajfa-12658	134	10	(	(	PUNCT
ajfa-12658	134	11	2007	2007	NUM
ajfa-12658	134	12	)	)	PUNCT
ajfa-12658	134	13	where	where	SCONJ
ajfa-12658	134	14	tobin	tobin	PROPN
ajfa-12658	134	15	’s	’s	PART
ajfa-12658	134	16	q	q	NOUN
ajfa-12658	134	17	value	value	NOUN
ajfa-12658	134	18	was	be	AUX
ajfa-12658	134	19	used	use	VERB
ajfa-12658	134	20	to	to	PART
ajfa-12658	134	21	evaluate	evaluate	VERB
ajfa-12658	134	22	the	the	DET
ajfa-12658	134	23	value	value	NOUN
ajfa-12658	134	24	of	of	ADP
ajfa-12658	134	25	a	a	DET
ajfa-12658	134	26	firm	firm	NOUN
ajfa-12658	134	27	,	,	PUNCT
ajfa-12658	134	28	and	and	CCONJ
ajfa-12658	134	29	they	they	PRON
ajfa-12658	134	30	tested	test	VERB
ajfa-12658	134	31	the	the	DET
ajfa-12658	134	32	cesd	cesd	NOUN
ajfa-12658	134	33	in	in	ADP
ajfa-12658	134	34	relation	relation	NOUN
ajfa-12658	134	35	to	to	ADP
ajfa-12658	134	36	firms	firm	NOUN
ajfa-12658	134	37	’	'	PUNCT
ajfa-12658	134	38	value	value	NOUN
ajfa-12658	134	39	.	.	PUNCT
ajfa-12658	135	1	the	the	DET
ajfa-12658	135	2	authors	author	NOUN
ajfa-12658	135	3	also	also	ADV
ajfa-12658	135	4	adopted	adopt	VERB
ajfa-12658	135	5	stakeholder	stakeholder	NOUN
ajfa-12658	135	6	theory	theory	NOUN
ajfa-12658	135	7	and	and	CCONJ
ajfa-12658	135	8	ascertained	ascertain	VERB
ajfa-12658	135	9	performance	performance	NOUN
ajfa-12658	135	10	and	and	CCONJ
ajfa-12658	135	11	firm	firm	ADJ
ajfa-12658	135	12	specific	specific	ADJ
ajfa-12658	135	13	factors	factor	NOUN
ajfa-12658	135	14	.	.	PUNCT
ajfa-12658	136	1	the	the	DET
ajfa-12658	136	2	items	item	NOUN
ajfa-12658	136	3	were	be	AUX
ajfa-12658	136	4	selected	select	VERB
ajfa-12658	136	5	from	from	ADP
ajfa-12658	136	6	the	the	DET
ajfa-12658	136	7	shanghai	shanghai	PROPN
ajfa-12658	136	8	exchange	exchange	PROPN
ajfa-12658	136	9	corporate	corporate	ADJ
ajfa-12658	136	10	social	social	ADJ
ajfa-12658	136	11	and	and	CCONJ
ajfa-12658	136	12	environmental	environmental	ADJ
ajfa-12658	136	13	disclosure	disclosure	NOUN
ajfa-12658	136	14	guidelines	guideline	NOUN
ajfa-12658	136	15	.	.	PUNCT
ajfa-12658	137	1	liu	liu	PROPN
ajfa-12658	137	2	et	et	PROPN
ajfa-12658	137	3	al	al	PROPN
ajfa-12658	137	4	.	.	PROPN
ajfa-12658	137	5	(	(	PUNCT
ajfa-12658	137	6	2009	2009	NUM
ajfa-12658	137	7	)	)	PUNCT
ajfa-12658	137	8	found	find	VERB
ajfa-12658	137	9	that	that	SCONJ
ajfa-12658	137	10	large	large	ADJ
ajfa-12658	137	11	firms	firm	NOUN
ajfa-12658	137	12	would	would	AUX
ajfa-12658	137	13	be	be	AUX
ajfa-12658	137	14	much	much	ADV
ajfa-12658	137	15	more	more	ADV
ajfa-12658	137	16	likely	likely	ADJ
ajfa-12658	137	17	to	to	PART
ajfa-12658	137	18	disclose	disclose	VERB
ajfa-12658	137	19	social	social	ADJ
ajfa-12658	137	20	information	information	NOUN
ajfa-12658	137	21	,	,	PUNCT
ajfa-12658	137	22	and	and	CCONJ
ajfa-12658	137	23	the	the	DET
ajfa-12658	137	24	intensity	intensity	NOUN
ajfa-12658	137	25	of	of	ADP
ajfa-12658	137	26	disclosed	disclose	VERB
ajfa-12658	137	27	social	social	ADJ
ajfa-12658	137	28	information	information	NOUN
ajfa-12658	137	29	had	have	VERB
ajfa-12658	137	30	no	no	DET
ajfa-12658	137	31	influence	influence	NOUN
ajfa-12658	137	32	to	to	PART
ajfa-12658	137	33	firm	firm	VERB
ajfa-12658	137	34	’s	’s	PART
ajfa-12658	137	35	value	value	NOUN
ajfa-12658	137	36	.	.	PUNCT
ajfa-12658	138	1	the	the	DET
ajfa-12658	138	2	study	study	NOUN
ajfa-12658	138	3	comprised	comprise	VERB
ajfa-12658	138	4	of	of	ADP
ajfa-12658	138	5	a	a	DET
ajfa-12658	138	6	sample	sample	NOUN
ajfa-12658	138	7	of	of	ADP
ajfa-12658	138	8	115	115	NUM
ajfa-12658	138	9	companies	company	NOUN
ajfa-12658	138	10	’	'	PUNCT
ajfa-12658	138	11	annual	annual	ADJ
ajfa-12658	138	12	reports	report	NOUN
ajfa-12658	138	13	for	for	ADP
ajfa-12658	138	14	2007	2007	NUM
ajfa-12658	138	15	excluding	exclude	VERB
ajfa-12658	138	16	firms	firm	NOUN
ajfa-12658	138	17	from	from	ADP
ajfa-12658	138	18	the	the	DET
ajfa-12658	138	19	financial	financial	ADJ
ajfa-12658	138	20	and	and	CCONJ
ajfa-12658	138	21	insurance	insurance	NOUN
ajfa-12658	138	22	industries	industry	NOUN
ajfa-12658	138	23	listed	list	VERB
ajfa-12658	138	24	in	in	ADP
ajfa-12658	138	25	shanghai	shanghai	PROPN
ajfa-12658	138	26	exchange	exchange	PROPN
ajfa-12658	138	27	.	.	PUNCT
ajfa-12658	139	1	chu	chu	PROPN
ajfa-12658	139	2	(	(	PUNCT
ajfa-12658	139	3	2007	2007	NUM
ajfa-12658	139	4	)	)	PUNCT
ajfa-12658	139	5	investigated	investigate	VERB
ajfa-12658	139	6	the	the	DET
ajfa-12658	139	7	relationship	relationship	NOUN
ajfa-12658	139	8	between	between	ADP
ajfa-12658	139	9	the	the	DET
ajfa-12658	139	10	implementation	implementation	NOUN
ajfa-12658	139	11	of	of	ADP
ajfa-12658	139	12	firms	firm	NOUN
ajfa-12658	139	13	’	'	PUNCT
ajfa-12658	139	14	social	social	ADJ
ajfa-12658	139	15	responsibility	responsibility	NOUN
ajfa-12658	139	16	and	and	CCONJ
ajfa-12658	139	17	market	market	NOUN
ajfa-12658	139	18	performance	performance	NOUN
ajfa-12658	139	19	in	in	ADP
ajfa-12658	139	20	terms	term	NOUN
ajfa-12658	139	21	of	of	ADP
ajfa-12658	139	22	‘	'	PUNCT
ajfa-12658	139	23	contribution	contribution	NOUN
ajfa-12658	139	24	’	'	PUNCT
ajfa-12658	139	25	expenses	expense	NOUN
ajfa-12658	139	26	.	.	PUNCT
ajfa-12658	140	1	annual	annual	ADJ
ajfa-12658	140	2	reports	report	NOUN
ajfa-12658	140	3	for	for	ADP
ajfa-12658	140	4	asian	asian	ADJ
ajfa-12658	140	5	journal	journal	NOUN
ajfa-12658	140	6	of	of	ADP
ajfa-12658	140	7	finance	finance	PROPN
ajfa-12658	140	8	&	&	CCONJ
ajfa-12658	140	9	accounting	accounting	PROPN
ajfa-12658	140	10	issn	issn	PROPN
ajfa-12658	140	11	1946	1946	NUM
ajfa-12658	140	12	-	-	PUNCT
ajfa-12658	140	13	052x	052x	NOUN
ajfa-12658	140	14	2018	2018	NUM
ajfa-12658	140	15	,	,	PUNCT
ajfa-12658	140	16	vol	vol	NOUN
ajfa-12658	140	17	.	.	PROPN
ajfa-12658	140	18	10	10	NUM
ajfa-12658	140	19	,	,	PUNCT
ajfa-12658	140	20	no	no	INTJ
ajfa-12658	140	21	.	.	NOUN
ajfa-12658	140	22	1	1	NUM
ajfa-12658	140	23	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	140	24	316	316	NUM
ajfa-12658	140	25	2003	2003	NUM
ajfa-12658	140	26	,	,	PUNCT
ajfa-12658	140	27	2004	2004	NUM
ajfa-12658	140	28	,	,	PUNCT
ajfa-12658	140	29	and	and	CCONJ
ajfa-12658	140	30	2005	2005	NUM
ajfa-12658	140	31	were	be	AUX
ajfa-12658	140	32	extracted	extract	VERB
ajfa-12658	140	33	from	from	ADP
ajfa-12658	140	34	a	a	DET
ajfa-12658	140	35	sample	sample	NOUN
ajfa-12658	140	36	of	of	ADP
ajfa-12658	140	37	123	123	NUM
ajfa-12658	140	38	industrial	industrial	ADJ
ajfa-12658	140	39	companies	company	NOUN
ajfa-12658	140	40	listed	list	VERB
ajfa-12658	140	41	on	on	ADP
ajfa-12658	140	42	shanghai	shanghai	PROPN
ajfa-12658	140	43	stock	stock	PROPN
ajfa-12658	140	44	exchange	exchange	PROPN
ajfa-12658	140	45	.	.	PUNCT
ajfa-12658	141	1	the	the	DET
ajfa-12658	141	2	population	population	NOUN
ajfa-12658	141	3	for	for	ADP
ajfa-12658	141	4	this	this	DET
ajfa-12658	141	5	study	study	NOUN
ajfa-12658	141	6	was	be	AUX
ajfa-12658	141	7	156	156	NUM
ajfa-12658	141	8	.	.	PUNCT
ajfa-12658	142	1	market	market	NOUN
ajfa-12658	142	2	performance	performance	NOUN
ajfa-12658	142	3	was	be	AUX
ajfa-12658	142	4	measured	measure	VERB
ajfa-12658	142	5	in	in	ADP
ajfa-12658	142	6	2004	2004	NUM
ajfa-12658	142	7	,	,	PUNCT
ajfa-12658	142	8	2005	2005	NUM
ajfa-12658	142	9	and	and	CCONJ
ajfa-12658	142	10	2006	2006	NUM
ajfa-12658	142	11	from	from	ADP
ajfa-12658	142	12	china	china	PROPN
ajfa-12658	142	13	stock	stock	PROPN
ajfa-12658	142	14	information	information	PROPN
ajfa-12658	142	15	database	database	NOUN
ajfa-12658	142	16	.	.	PUNCT
ajfa-12658	143	1	stakeholder	stakeholder	NOUN
ajfa-12658	143	2	theory	theory	NOUN
ajfa-12658	143	3	and	and	CCONJ
ajfa-12658	143	4	efficient	efficient	ADJ
ajfa-12658	143	5	capital	capital	NOUN
ajfa-12658	143	6	market	market	NOUN
ajfa-12658	143	7	theory	theory	NOUN
ajfa-12658	143	8	were	be	AUX
ajfa-12658	143	9	adopted	adopt	VERB
ajfa-12658	143	10	for	for	ADP
ajfa-12658	143	11	selecting	select	VERB
ajfa-12658	143	12	the	the	DET
ajfa-12658	143	13	variables	variable	NOUN
ajfa-12658	143	14	.	.	PUNCT
ajfa-12658	144	1	the	the	DET
ajfa-12658	144	2	author	author	NOUN
ajfa-12658	144	3	adopted	adopt	VERB
ajfa-12658	144	4	the	the	DET
ajfa-12658	144	5	‘	'	PUNCT
ajfa-12658	144	6	contribution	contribution	NOUN
ajfa-12658	144	7	rate	rate	NOUN
ajfa-12658	144	8	’	'	PUNCT
ajfa-12658	144	9	analysis	analysis	NOUN
ajfa-12658	144	10	in	in	ADP
ajfa-12658	144	11	this	this	DET
ajfa-12658	144	12	study	study	NOUN
ajfa-12658	144	13	,	,	PUNCT
ajfa-12658	144	14	where	where	SCONJ
ajfa-12658	144	15	firms	firm	NOUN
ajfa-12658	144	16	’	'	PUNCT
ajfa-12658	144	17	expense	expense	NOUN
ajfa-12658	144	18	on	on	ADP
ajfa-12658	144	19	tax	tax	NOUN
ajfa-12658	144	20	,	,	PUNCT
ajfa-12658	144	21	dividends	dividend	NOUN
ajfa-12658	144	22	,	,	PUNCT
ajfa-12658	144	23	employee	employee	NOUN
ajfa-12658	144	24	wages	wage	NOUN
ajfa-12658	144	25	,	,	PUNCT
ajfa-12658	144	26	environmental	environmental	ADJ
ajfa-12658	144	27	protection	protection	NOUN
ajfa-12658	144	28	,	,	PUNCT
ajfa-12658	144	29	legal	legal	ADJ
ajfa-12658	144	30	right	right	NOUN
ajfa-12658	144	31	and	and	CCONJ
ajfa-12658	144	32	total	total	ADJ
ajfa-12658	144	33	contribution	contribution	NOUN
ajfa-12658	144	34	to	to	ADP
ajfa-12658	144	35	the	the	DET
ajfa-12658	144	36	society	society	NOUN
ajfa-12658	144	37	were	be	AUX
ajfa-12658	144	38	taken	take	VERB
ajfa-12658	144	39	into	into	ADP
ajfa-12658	144	40	account	account	NOUN
ajfa-12658	144	41	to	to	PART
ajfa-12658	144	42	measure	measure	VERB
ajfa-12658	144	43	the	the	DET
ajfa-12658	144	44	intensity	intensity	NOUN
ajfa-12658	144	45	of	of	ADP
ajfa-12658	144	46	social	social	ADJ
ajfa-12658	144	47	responsibility	responsibility	NOUN
ajfa-12658	144	48	.	.	PUNCT
ajfa-12658	145	1	however	however	ADV
ajfa-12658	145	2	,	,	PUNCT
ajfa-12658	145	3	the	the	DET
ajfa-12658	145	4	author	author	NOUN
ajfa-12658	145	5	demonstrates	demonstrate	VERB
ajfa-12658	145	6	that	that	SCONJ
ajfa-12658	145	7	only	only	ADV
ajfa-12658	145	8	the	the	DET
ajfa-12658	145	9	amount	amount	NOUN
ajfa-12658	145	10	of	of	ADP
ajfa-12658	145	11	total	total	ADJ
ajfa-12658	145	12	contribution	contribution	NOUN
ajfa-12658	145	13	to	to	ADP
ajfa-12658	145	14	society	society	NOUN
ajfa-12658	145	15	has	have	VERB
ajfa-12658	145	16	a	a	DET
ajfa-12658	145	17	significant	significant	ADJ
ajfa-12658	145	18	positive	positive	ADJ
ajfa-12658	145	19	relationship	relationship	NOUN
ajfa-12658	145	20	to	to	ADP
ajfa-12658	145	21	firms	firm	NOUN
ajfa-12658	145	22	’	'	PUNCT
ajfa-12658	145	23	market	market	NOUN
ajfa-12658	145	24	performance	performance	NOUN
ajfa-12658	145	25	.	.	PUNCT
ajfa-12658	146	1	no	no	DET
ajfa-12658	146	2	association	association	NOUN
ajfa-12658	146	3	was	be	AUX
ajfa-12658	146	4	found	find	VERB
ajfa-12658	146	5	either	either	CCONJ
ajfa-12658	146	6	from	from	ADP
ajfa-12658	146	7	dividend	dividend	NOUN
ajfa-12658	146	8	expense	expense	NOUN
ajfa-12658	146	9	or	or	CCONJ
ajfa-12658	146	10	legal	legal	ADJ
ajfa-12658	146	11	right	right	NOUN
ajfa-12658	146	12	.	.	PUNCT
ajfa-12658	147	1	therefore	therefore	ADV
ajfa-12658	147	2	,	,	PUNCT
ajfa-12658	147	3	the	the	DET
ajfa-12658	147	4	amount	amount	NOUN
ajfa-12658	147	5	a	a	DET
ajfa-12658	147	6	firm	firm	NOUN
ajfa-12658	147	7	spent	spend	VERB
ajfa-12658	147	8	on	on	ADP
ajfa-12658	147	9	a	a	DET
ajfa-12658	147	10	series	series	NOUN
ajfa-12658	147	11	of	of	ADP
ajfa-12658	147	12	social	social	ADJ
ajfa-12658	147	13	activities	activity	NOUN
ajfa-12658	147	14	could	could	AUX
ajfa-12658	147	15	not	not	PART
ajfa-12658	147	16	be	be	AUX
ajfa-12658	147	17	fully	fully	ADV
ajfa-12658	147	18	explained	explain	VERB
ajfa-12658	147	19	to	to	PART
ajfa-12658	147	20	be	be	AUX
ajfa-12658	147	21	significantly	significantly	ADV
ajfa-12658	147	22	associated	associate	VERB
ajfa-12658	147	23	with	with	ADP
ajfa-12658	147	24	cesd	cesd	NOUN
ajfa-12658	147	25	,	,	PUNCT
ajfa-12658	147	26	which	which	PRON
ajfa-12658	147	27	is	be	AUX
ajfa-12658	147	28	not	not	PART
ajfa-12658	147	29	relevant	relevant	ADJ
ajfa-12658	147	30	to	to	ADP
ajfa-12658	147	31	the	the	DET
ajfa-12658	147	32	firm	firm	ADJ
ajfa-12658	147	33	value	value	NOUN
ajfa-12658	147	34	either	either	ADV
ajfa-12658	147	35	.	.	PUNCT
ajfa-12658	148	1	existing	exist	VERB
ajfa-12658	148	2	studies	study	NOUN
ajfa-12658	148	3	indicate	indicate	VERB
ajfa-12658	148	4	that	that	DET
ajfa-12658	148	5	performance	performance	NOUN
ajfa-12658	148	6	indicators(e.g	indicators(e.g	PROPN
ajfa-12658	148	7	.	.	PROPN
ajfa-12658	148	8	roa	roa	PROPN
ajfa-12658	148	9	and	and	CCONJ
ajfa-12658	148	10	roe	roe	PROPN
ajfa-12658	148	11	)	)	PUNCT
ajfa-12658	148	12	were	be	AUX
ajfa-12658	148	13	the	the	DET
ajfa-12658	148	14	key	key	ADJ
ajfa-12658	148	15	drivers	driver	NOUN
ajfa-12658	148	16	that	that	PRON
ajfa-12658	148	17	influence	influence	VERB
ajfa-12658	148	18	both	both	CCONJ
ajfa-12658	148	19	csd	csd	NOUN
ajfa-12658	148	20	and	and	CCONJ
ajfa-12658	148	21	cesd	cesd	NOUN
ajfa-12658	148	22	.	.	PUNCT
ajfa-12658	149	1	firms	firm	NOUN
ajfa-12658	149	2	within	within	ADP
ajfa-12658	149	3	heavy	heavy	ADJ
ajfa-12658	149	4	polluting	polluting	NOUN
ajfa-12658	149	5	industries	industry	NOUN
ajfa-12658	149	6	,	,	PUNCT
ajfa-12658	149	7	including	include	VERB
ajfa-12658	149	8	mining	mining	NOUN
ajfa-12658	149	9	,	,	PUNCT
ajfa-12658	149	10	manufacturing	manufacturing	NOUN
ajfa-12658	149	11	,	,	PUNCT
ajfa-12658	149	12	oil	oil	NOUN
ajfa-12658	149	13	and	and	CCONJ
ajfa-12658	149	14	gas	gas	NOUN
ajfa-12658	149	15	,	,	PUNCT
ajfa-12658	149	16	and	and	CCONJ
ajfa-12658	149	17	water	water	NOUN
ajfa-12658	149	18	and	and	CCONJ
ajfa-12658	149	19	utility	utility	NOUN
ajfa-12658	149	20	sectors	sector	NOUN
ajfa-12658	149	21	,	,	PUNCT
ajfa-12658	149	22	were	be	AUX
ajfa-12658	149	23	shown	show	VERB
ajfa-12658	149	24	to	to	PART
ajfa-12658	149	25	disclose	disclose	VERB
ajfa-12658	149	26	more	more	ADJ
ajfa-12658	149	27	information	information	NOUN
ajfa-12658	149	28	(	(	PUNCT
ajfa-12658	149	29	luo	luo	PROPN
ajfa-12658	149	30	&	&	CCONJ
ajfa-12658	149	31	wu	wu	PROPN
ajfa-12658	149	32	,	,	PUNCT
ajfa-12658	149	33	2010	2010	NUM
ajfa-12658	149	34	;	;	PUNCT
ajfa-12658	149	35	yuan	yuan	NOUN
ajfa-12658	149	36	,	,	PUNCT
ajfa-12658	149	37	2007	2007	NUM
ajfa-12658	149	38	;	;	PUNCT
ajfa-12658	149	39	li	li	PROPN
ajfa-12658	149	40	et	et	PROPN
ajfa-12658	149	41	al	al	PROPN
ajfa-12658	149	42	.	.	PROPN
ajfa-12658	149	43	,	,	PUNCT
ajfa-12658	149	44	2009	2009	NUM
ajfa-12658	149	45	;	;	PUNCT
ajfa-12658	149	46	nie	nie	PROPN
ajfa-12658	149	47	,	,	PUNCT
ajfa-12658	149	48	2009	2009	NUM
ajfa-12658	149	49	,	,	PUNCT
ajfa-12658	149	50	dai	dai	PROPN
ajfa-12658	149	51	&	&	CCONJ
ajfa-12658	149	52	dong	dong	PROPN
ajfa-12658	149	53	,	,	PUNCT
ajfa-12658	149	54	2010	2010	NUM
ajfa-12658	149	55	,	,	PUNCT
ajfa-12658	149	56	liu	liu	PROPN
ajfa-12658	149	57	et	et	PROPN
ajfa-12658	149	58	al	al	PROPN
ajfa-12658	149	59	.	.	PROPN
ajfa-12658	149	60	,	,	PUNCT
ajfa-12658	149	61	2009	2009	NUM
ajfa-12658	149	62	;	;	PUNCT
ajfa-12658	149	63	peng	peng	PROPN
ajfa-12658	149	64	,	,	PUNCT
ajfa-12658	149	65	2009	2009	NUM
ajfa-12658	149	66	;	;	PUNCT
ajfa-12658	149	67	song	song	NOUN
ajfa-12658	149	68	&	&	CCONJ
ajfa-12658	149	69	zu	zu	NOUN
ajfa-12658	149	70	,	,	PUNCT
ajfa-12658	149	71	2009	2009	NUM
ajfa-12658	149	72	)	)	PUNCT
ajfa-12658	149	73	.	.	PUNCT
ajfa-12658	150	1	the	the	DET
ajfa-12658	150	2	large	large	ADJ
ajfa-12658	150	3	number	number	NOUN
ajfa-12658	150	4	of	of	ADP
ajfa-12658	150	5	social	social	ADJ
ajfa-12658	150	6	and	and	CCONJ
ajfa-12658	150	7	environmental	environmental	ADJ
ajfa-12658	150	8	criteria	criterion	NOUN
ajfa-12658	150	9	used	use	VERB
ajfa-12658	150	10	to	to	PART
ajfa-12658	150	11	score	score	VERB
ajfa-12658	150	12	cesd	cesd	NOUN
ajfa-12658	150	13	may	may	AUX
ajfa-12658	150	14	at	at	ADV
ajfa-12658	150	15	least	least	ADJ
ajfa-12658	150	16	partly	partly	ADV
ajfa-12658	150	17	explain	explain	VERB
ajfa-12658	150	18	these	these	DET
ajfa-12658	150	19	inconsistent	inconsistent	ADJ
ajfa-12658	150	20	results	result	NOUN
ajfa-12658	150	21	.	.	PUNCT
ajfa-12658	151	1	these	these	DET
ajfa-12658	151	2	criteria	criterion	NOUN
ajfa-12658	151	3	included	include	VERB
ajfa-12658	151	4	szse	szse	NOUN
ajfa-12658	151	5	corporate	corporate	ADJ
ajfa-12658	151	6	social	social	ADJ
ajfa-12658	151	7	disclosure	disclosure	NOUN
ajfa-12658	151	8	guidelines	guideline	NOUN
ajfa-12658	151	9	,	,	PUNCT
ajfa-12658	151	10	sse	sse	X
ajfa-12658	151	11	social	social	ADJ
ajfa-12658	151	12	and	and	CCONJ
ajfa-12658	151	13	environmental	environmental	ADJ
ajfa-12658	151	14	disclosure	disclosure	NOUN
ajfa-12658	151	15	guidelines	guideline	NOUN
ajfa-12658	151	16	,	,	PUNCT
ajfa-12658	151	17	chinese	chinese	ADJ
ajfa-12658	151	18	corporate	corporate	ADJ
ajfa-12658	151	19	governance	governance	NOUN
ajfa-12658	151	20	guidelines	guideline	NOUN
ajfa-12658	151	21	,	,	PUNCT
ajfa-12658	151	22	kld400	kld400	PROPN
ajfa-12658	151	23	social	social	ADJ
ajfa-12658	151	24	index	index	NOUN
ajfa-12658	151	25	and	and	CCONJ
ajfa-12658	151	26	gri	gri	PROPN
ajfa-12658	151	27	.	.	PUNCT
ajfa-12658	152	1	peng	peng	PROPN
ajfa-12658	152	2	(	(	PUNCT
ajfa-12658	152	3	2009	2009	NUM
ajfa-12658	152	4	)	)	PUNCT
ajfa-12658	152	5	,	,	PUNCT
ajfa-12658	152	6	nie	nie	PROPN
ajfa-12658	152	7	(	(	PUNCT
ajfa-12658	152	8	2009	2009	NUM
ajfa-12658	152	9	)	)	PUNCT
ajfa-12658	152	10	and	and	CCONJ
ajfa-12658	152	11	liang	liang	PROPN
ajfa-12658	152	12	et	et	PROPN
ajfa-12658	152	13	al	al	PROPN
ajfa-12658	152	14	.	.	PROPN
ajfa-12658	152	15	(	(	PUNCT
ajfa-12658	152	16	2011	2011	NUM
ajfa-12658	152	17	)	)	PUNCT
ajfa-12658	152	18	aimed	aim	VERB
ajfa-12658	152	19	to	to	PART
ajfa-12658	152	20	develop	develop	VERB
ajfa-12658	152	21	an	an	DET
ajfa-12658	152	22	appropriate	appropriate	ADJ
ajfa-12658	152	23	frame	frame	NOUN
ajfa-12658	152	24	in	in	ADP
ajfa-12658	152	25	order	order	NOUN
ajfa-12658	152	26	to	to	PART
ajfa-12658	152	27	guide	guide	VERB
ajfa-12658	152	28	the	the	DET
ajfa-12658	152	29	companies	company	NOUN
ajfa-12658	152	30	to	to	PART
ajfa-12658	152	31	disclose	disclose	VERB
ajfa-12658	152	32	social	social	ADJ
ajfa-12658	152	33	information	information	NOUN
ajfa-12658	152	34	to	to	ADP
ajfa-12658	152	35	an	an	DET
ajfa-12658	152	36	acceptable	acceptable	ADJ
ajfa-12658	152	37	level	level	NOUN
ajfa-12658	152	38	.	.	PUNCT
ajfa-12658	153	1	on	on	ADP
ajfa-12658	153	2	the	the	DET
ajfa-12658	153	3	other	other	ADJ
ajfa-12658	153	4	hand	hand	NOUN
ajfa-12658	153	5	,	,	PUNCT
ajfa-12658	153	6	li(2006	li(2006	NOUN
ajfa-12658	153	7	)	)	PUNCT
ajfa-12658	153	8	,	,	PUNCT
ajfa-12658	153	9	yuan	yuan	NOUN
ajfa-12658	153	10	(	(	PUNCT
ajfa-12658	153	11	2007	2007	NUM
ajfa-12658	153	12	)	)	PUNCT
ajfa-12658	153	13	and	and	CCONJ
ajfa-12658	153	14	liu	liu	PROPN
ajfa-12658	153	15	et	et	PROPN
ajfa-12658	153	16	al	al	PROPN
ajfa-12658	153	17	.	.	PROPN
ajfa-12658	154	1	(	(	PUNCT
ajfa-12658	154	2	2009	2009	NUM
ajfa-12658	154	3	)	)	PUNCT
ajfa-12658	154	4	used	use	VERB
ajfa-12658	154	5	the	the	DET
ajfa-12658	154	6	tobin	tobin	NOUN
ajfa-12658	154	7	’s	’s	PART
ajfa-12658	154	8	q	q	NOUN
ajfa-12658	154	9	value	value	NOUN
ajfa-12658	154	10	to	to	PART
ajfa-12658	154	11	determine	determine	VERB
ajfa-12658	154	12	firm	firm	ADJ
ajfa-12658	154	13	value	value	NOUN
ajfa-12658	154	14	,	,	PUNCT
ajfa-12658	154	15	and	and	CCONJ
ajfa-12658	154	16	nie	nie	PROPN
ajfa-12658	154	17	(	(	PUNCT
ajfa-12658	154	18	2009	2009	NUM
ajfa-12658	154	19	)	)	PUNCT
ajfa-12658	154	20	,	,	PUNCT
ajfa-12658	154	21	chu	chu	PROPN
ajfa-12658	154	22	(	(	PUNCT
ajfa-12658	154	23	2010	2010	NUM
ajfa-12658	154	24	)	)	PUNCT
ajfa-12658	154	25	and	and	CCONJ
ajfa-12658	154	26	dai	dai	PROPN
ajfa-12658	154	27	and	and	CCONJ
ajfa-12658	154	28	dong	dong	PROPN
ajfa-12658	154	29	(	(	PUNCT
ajfa-12658	154	30	2010	2010	NUM
ajfa-12658	154	31	)	)	PUNCT
ajfa-12658	154	32	adopted	adopt	VERB
ajfa-12658	154	33	the	the	DET
ajfa-12658	154	34	‘	'	PUNCT
ajfa-12658	154	35	contribution	contribution	NOUN
ajfa-12658	154	36	’	'	PUNCT
ajfa-12658	154	37	perspective	perspective	NOUN
ajfa-12658	154	38	,	,	PUNCT
ajfa-12658	154	39	where	where	SCONJ
ajfa-12658	154	40	the	the	DET
ajfa-12658	154	41	amount	amount	NOUN
ajfa-12658	154	42	spent	spend	VERB
ajfa-12658	154	43	on	on	ADP
ajfa-12658	154	44	each	each	DET
ajfa-12658	154	45	indicator	indicator	NOUN
ajfa-12658	154	46	disclosed	disclose	VERB
ajfa-12658	154	47	in	in	ADP
ajfa-12658	154	48	cesd	cesd	NOUN
ajfa-12658	154	49	was	be	AUX
ajfa-12658	154	50	considered	consider	VERB
ajfa-12658	154	51	.	.	PUNCT
ajfa-12658	155	1	furthermore	furthermore	ADV
ajfa-12658	155	2	,	,	PUNCT
ajfa-12658	155	3	studies	study	NOUN
ajfa-12658	155	4	of	of	ADP
ajfa-12658	155	5	environmental	environmental	ADJ
ajfa-12658	155	6	and	and	CCONJ
ajfa-12658	155	7	social	social	ADJ
ajfa-12658	155	8	disclosures	disclosure	NOUN
ajfa-12658	155	9	that	that	PRON
ajfa-12658	155	10	applied	apply	VERB
ajfa-12658	155	11	an	an	DET
ajfa-12658	155	12	unweighted	unweighted	ADJ
ajfa-12658	155	13	index	index	NOUN
ajfa-12658	155	14	method	method	NOUN
ajfa-12658	155	15	were	be	AUX
ajfa-12658	155	16	not	not	PART
ajfa-12658	155	17	shown	show	VERB
ajfa-12658	155	18	to	to	PART
ajfa-12658	155	19	be	be	AUX
ajfa-12658	155	20	using	use	VERB
ajfa-12658	155	21	solely	solely	ADV
ajfa-12658	155	22	the	the	DET
ajfa-12658	155	23	gri	gri	PROPN
ajfa-12658	155	24	index	index	NOUN
ajfa-12658	155	25	.	.	PUNCT
ajfa-12658	156	1	this	this	DET
ajfa-12658	156	2	review	review	NOUN
ajfa-12658	156	3	of	of	ADP
ajfa-12658	156	4	the	the	DET
ajfa-12658	156	5	literature	literature	NOUN
ajfa-12658	156	6	highlights	highlight	VERB
ajfa-12658	156	7	the	the	DET
ajfa-12658	156	8	increasing	increase	VERB
ajfa-12658	156	9	concerns	concern	NOUN
ajfa-12658	156	10	from	from	ADP
ajfa-12658	156	11	the	the	DET
ajfa-12658	156	12	stakeholders	stakeholder	NOUN
ajfa-12658	156	13	to	to	ADP
ajfa-12658	156	14	csd	csd	PROPN
ajfa-12658	156	15	,	,	PUNCT
ajfa-12658	156	16	and	and	CCONJ
ajfa-12658	156	17	the	the	DET
ajfa-12658	156	18	close	close	ADJ
ajfa-12658	156	19	association	association	NOUN
ajfa-12658	156	20	between	between	ADP
ajfa-12658	156	21	corporate	corporate	ADJ
ajfa-12658	156	22	characteristics	characteristic	NOUN
ajfa-12658	156	23	and	and	CCONJ
ajfa-12658	156	24	voluntary	voluntary	ADJ
ajfa-12658	156	25	social	social	ADJ
ajfa-12658	156	26	and	and	CCONJ
ajfa-12658	156	27	environmental	environmental	ADJ
ajfa-12658	156	28	disclosures	disclosure	NOUN
ajfa-12658	156	29	.	.	PUNCT
ajfa-12658	157	1	however	however	ADV
ajfa-12658	157	2	,	,	PUNCT
ajfa-12658	157	3	these	these	DET
ajfa-12658	157	4	existing	exist	VERB
ajfa-12658	157	5	chinese	chinese	ADJ
ajfa-12658	157	6	studies	study	NOUN
ajfa-12658	157	7	have	have	AUX
ajfa-12658	157	8	only	only	ADV
ajfa-12658	157	9	been	be	AUX
ajfa-12658	157	10	mainly	mainly	ADV
ajfa-12658	157	11	based	base	VERB
ajfa-12658	157	12	on	on	ADP
ajfa-12658	157	13	stakeholder	stakeholder	PROPN
ajfa-12658	157	14	theory	theory	NOUN
ajfa-12658	157	15	,	,	PUNCT
ajfa-12658	157	16	and	and	CCONJ
ajfa-12658	157	17	the	the	DET
ajfa-12658	157	18	results	result	NOUN
ajfa-12658	157	19	are	be	AUX
ajfa-12658	157	20	inconsistent	inconsistent	ADJ
ajfa-12658	157	21	with	with	ADP
ajfa-12658	157	22	various	various	ADJ
ajfa-12658	157	23	methods	method	NOUN
ajfa-12658	157	24	to	to	PART
ajfa-12658	157	25	measure	measure	VERB
ajfa-12658	157	26	the	the	DET
ajfa-12658	157	27	extent	extent	NOUN
ajfa-12658	157	28	of	of	ADP
ajfa-12658	157	29	cesd	cesd	NOUN
ajfa-12658	157	30	.	.	PUNCT
ajfa-12658	158	1	hence	hence	ADV
ajfa-12658	158	2	,	,	PUNCT
ajfa-12658	158	3	there	there	PRON
ajfa-12658	158	4	is	be	VERB
ajfa-12658	158	5	a	a	DET
ajfa-12658	158	6	gap	gap	NOUN
ajfa-12658	158	7	for	for	ADP
ajfa-12658	158	8	adopting	adopt	VERB
ajfa-12658	158	9	the	the	DET
ajfa-12658	158	10	legitimacy	legitimacy	NOUN
ajfa-12658	158	11	theory	theory	NOUN
ajfa-12658	158	12	in	in	ADP
ajfa-12658	158	13	order	order	NOUN
ajfa-12658	158	14	to	to	ADP
ajfa-12658	158	15	determining	determine	VERB
ajfa-12658	158	16	the	the	DET
ajfa-12658	158	17	motivations	motivation	NOUN
ajfa-12658	158	18	of	of	ADP
ajfa-12658	158	19	cesd	cesd	NOUN
ajfa-12658	158	20	.	.	PUNCT
ajfa-12658	159	1	in	in	ADP
ajfa-12658	159	2	addition	addition	NOUN
ajfa-12658	159	3	,	,	PUNCT
ajfa-12658	159	4	the	the	DET
ajfa-12658	159	5	extent	extent	NOUN
ajfa-12658	159	6	of	of	ADP
ajfa-12658	159	7	cesd	cesd	NOUN
ajfa-12658	159	8	was	be	AUX
ajfa-12658	159	9	not	not	PART
ajfa-12658	159	10	measured	measure	VERB
ajfa-12658	159	11	by	by	ADP
ajfa-12658	159	12	the	the	DET
ajfa-12658	159	13	dichotomous	dichotomous	ADJ
ajfa-12658	159	14	index	index	NOUN
ajfa-12658	159	15	under	under	ADP
ajfa-12658	159	16	the	the	DET
ajfa-12658	159	17	g3	g3	PROPN
ajfa-12658	159	18	initiatives	initiative	NOUN
ajfa-12658	159	19	,	,	PUNCT
ajfa-12658	159	20	neither	neither	CCONJ
ajfa-12658	159	21	was	be	AUX
ajfa-12658	159	22	the	the	DET
ajfa-12658	159	23	gri	gri	NOUN
ajfa-12658	159	24	considered	consider	VERB
ajfa-12658	159	25	to	to	PART
ajfa-12658	159	26	be	be	AUX
ajfa-12658	159	27	used	use	VERB
ajfa-12658	159	28	solely	solely	ADV
ajfa-12658	159	29	.	.	PUNCT
ajfa-12658	160	1	this	this	DET
ajfa-12658	160	2	study	study	NOUN
ajfa-12658	160	3	is	be	AUX
ajfa-12658	160	4	designed	design	VERB
ajfa-12658	160	5	to	to	PART
ajfa-12658	160	6	overcome	overcome	VERB
ajfa-12658	160	7	the	the	DET
ajfa-12658	160	8	shortcomings	shortcoming	NOUN
ajfa-12658	160	9	from	from	ADP
ajfa-12658	160	10	the	the	DET
ajfa-12658	160	11	previous	previous	ADJ
ajfa-12658	160	12	studies	study	NOUN
ajfa-12658	160	13	in	in	ADP
ajfa-12658	160	14	china	china	PROPN
ajfa-12658	160	15	.	.	PUNCT
ajfa-12658	161	1	an	an	DET
ajfa-12658	161	2	unweighted	unweighted	ADJ
ajfa-12658	161	3	index	index	NOUN
ajfa-12658	161	4	will	will	AUX
ajfa-12658	161	5	be	be	AUX
ajfa-12658	161	6	used	use	VERB
ajfa-12658	161	7	under	under	ADP
ajfa-12658	161	8	the	the	DET
ajfa-12658	161	9	g3	g3	PROPN
ajfa-12658	161	10	guidelines	guideline	NOUN
ajfa-12658	161	11	.	.	PUNCT
ajfa-12658	162	1	as	as	SCONJ
ajfa-12658	162	2	chen	chen	PROPN
ajfa-12658	162	3	(	(	PUNCT
ajfa-12658	162	4	2010	2010	NUM
ajfa-12658	162	5	)	)	PUNCT
ajfa-12658	162	6	stated	state	VERB
ajfa-12658	162	7	,	,	PUNCT
ajfa-12658	162	8	the	the	DET
ajfa-12658	162	9	chinese	chinese	ADJ
ajfa-12658	162	10	corporations	corporation	NOUN
ajfa-12658	162	11	receive	receive	VERB
ajfa-12658	162	12	significant	significant	ADJ
ajfa-12658	162	13	pressure	pressure	NOUN
ajfa-12658	162	14	from	from	ADP
ajfa-12658	162	15	the	the	DET
ajfa-12658	162	16	government	government	NOUN
ajfa-12658	162	17	,	,	PUNCT
ajfa-12658	162	18	which	which	PRON
ajfa-12658	162	19	may	may	AUX
ajfa-12658	162	20	be	be	AUX
ajfa-12658	162	21	the	the	DET
ajfa-12658	162	22	reason	reason	NOUN
ajfa-12658	162	23	that	that	SCONJ
ajfa-12658	162	24	firms	firm	NOUN
ajfa-12658	162	25	reporting	report	VERB
ajfa-12658	162	26	social	social	ADJ
ajfa-12658	162	27	information	information	NOUN
ajfa-12658	162	28	to	to	AUX
ajfa-12658	162	29	‘	'	PUNCT
ajfa-12658	162	30	rescue	rescue	VERB
ajfa-12658	162	31	’	'	PUNCT
ajfa-12658	162	32	their	their	PRON
ajfa-12658	162	33	legitimacy	legitimacy	NOUN
ajfa-12658	162	34	.	.	PUNCT
ajfa-12658	163	1	thus	thus	ADV
ajfa-12658	163	2	,	,	PUNCT
ajfa-12658	163	3	the	the	DET
ajfa-12658	163	4	hypotheses	hypothesis	NOUN
ajfa-12658	163	5	development	development	NOUN
ajfa-12658	163	6	and	and	CCONJ
ajfa-12658	163	7	variables	variable	NOUN
ajfa-12658	163	8	are	be	AUX
ajfa-12658	163	9	considered	consider	VERB
ajfa-12658	163	10	from	from	ADP
ajfa-12658	163	11	the	the	DET
ajfa-12658	163	12	legitimacy	legitimacy	NOUN
ajfa-12658	163	13	theory	theory	NOUN
ajfa-12658	163	14	approach	approach	NOUN
ajfa-12658	163	15	.	.	PUNCT
ajfa-12658	164	1	in	in	ADP
ajfa-12658	164	2	addition	addition	NOUN
ajfa-12658	164	3	,	,	PUNCT
ajfa-12658	164	4	the	the	DET
ajfa-12658	164	5	sample	sample	NOUN
ajfa-12658	164	6	of	of	ADP
ajfa-12658	164	7	the	the	DET
ajfa-12658	164	8	study	study	NOUN
ajfa-12658	164	9	includes	include	VERB
ajfa-12658	164	10	the	the	DET
ajfa-12658	164	11	sensitive	sensitive	ADJ
ajfa-12658	164	12	industries	industry	NOUN
ajfa-12658	164	13	,	,	PUNCT
ajfa-12658	164	14	which	which	PRON
ajfa-12658	164	15	are	be	AUX
ajfa-12658	164	16	mining	mining	NOUN
ajfa-12658	164	17	,	,	PUNCT
ajfa-12658	164	18	utility	utility	NOUN
ajfa-12658	164	19	and	and	CCONJ
ajfa-12658	164	20	chemical	chemical	NOUN
ajfa-12658	164	21	companies	company	NOUN
ajfa-12658	164	22	.	.	PUNCT
ajfa-12658	165	1	the	the	DET
ajfa-12658	165	2	extent	extent	NOUN
ajfa-12658	165	3	of	of	ADP
ajfa-12658	165	4	csed	cse	VERB
ajfa-12658	165	5	is	be	AUX
ajfa-12658	165	6	measured	measure	VERB
ajfa-12658	165	7	independent	independent	ADJ
ajfa-12658	165	8	from	from	ADP
ajfa-12658	165	9	two	two	NUM
ajfa-12658	165	10	asian	asian	ADJ
ajfa-12658	165	11	journal	journal	NOUN
ajfa-12658	165	12	of	of	ADP
ajfa-12658	165	13	finance	finance	PROPN
ajfa-12658	165	14	&	&	CCONJ
ajfa-12658	165	15	accounting	accounting	PROPN
ajfa-12658	165	16	issn	issn	PROPN
ajfa-12658	165	17	1946	1946	NUM
ajfa-12658	165	18	-	-	PUNCT
ajfa-12658	165	19	052x	052x	NOUN
ajfa-12658	165	20	2018	2018	NUM
ajfa-12658	165	21	,	,	PUNCT
ajfa-12658	165	22	vol	vol	NOUN
ajfa-12658	165	23	.	.	PROPN
ajfa-12658	165	24	10	10	NUM
ajfa-12658	165	25	,	,	PUNCT
ajfa-12658	165	26	no	no	INTJ
ajfa-12658	165	27	.	.	NOUN
ajfa-12658	165	28	1	1	NUM
ajfa-12658	165	29	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	165	30	317	317	NUM
ajfa-12658	165	31	perspectives	perspective	NOUN
ajfa-12658	165	32	:	:	PUNCT
ajfa-12658	165	33	corporate	corporate	ADJ
ajfa-12658	165	34	environmental	environmental	ADJ
ajfa-12658	165	35	disclosure	disclosure	NOUN
ajfa-12658	165	36	and	and	CCONJ
ajfa-12658	165	37	social	social	ADJ
ajfa-12658	165	38	disclosure	disclosure	NOUN
ajfa-12658	165	39	.	.	PUNCT
ajfa-12658	166	1	2.4	2.4	NUM
ajfa-12658	166	2	.	.	PUNCT
ajfa-12658	167	1	legitimacy	legitimacy	NOUN
ajfa-12658	167	2	theory	theory	NOUN
ajfa-12658	167	3	from	from	ADP
ajfa-12658	167	4	an	an	DET
ajfa-12658	167	5	organisational	organisational	ADJ
ajfa-12658	167	6	view	view	NOUN
ajfa-12658	167	7	,	,	PUNCT
ajfa-12658	167	8	legitimacy	legitimacy	NOUN
ajfa-12658	167	9	is	be	AUX
ajfa-12658	167	10	an	an	DET
ajfa-12658	167	11	operational	operational	ADJ
ajfa-12658	167	12	resource	resource	NOUN
ajfa-12658	167	13	that	that	PRON
ajfa-12658	167	14	an	an	DET
ajfa-12658	167	15	organisation	organisation	NOUN
ajfa-12658	167	16	extracts	extract	NOUN
ajfa-12658	167	17	from	from	ADP
ajfa-12658	167	18	its	its	PRON
ajfa-12658	167	19	society	society	NOUN
ajfa-12658	167	20	or	or	CCONJ
ajfa-12658	167	21	cultural	cultural	ADJ
ajfa-12658	167	22	environment	environment	NOUN
ajfa-12658	167	23	in	in	ADP
ajfa-12658	167	24	order	order	NOUN
ajfa-12658	167	25	to	to	PART
ajfa-12658	167	26	pursue	pursue	VERB
ajfa-12658	167	27	the	the	DET
ajfa-12658	167	28	goals	goal	NOUN
ajfa-12658	167	29	.	.	PUNCT
ajfa-12658	168	1	legitimacy	legitimacy	NOUN
ajfa-12658	168	2	is	be	AUX
ajfa-12658	168	3	a	a	DET
ajfa-12658	168	4	generalised	generalised	ADJ
ajfa-12658	168	5	perception	perception	NOUN
ajfa-12658	168	6	or	or	CCONJ
ajfa-12658	168	7	assumption	assumption	NOUN
ajfa-12658	168	8	that	that	SCONJ
ajfa-12658	168	9	the	the	DET
ajfa-12658	168	10	actions	action	NOUN
ajfa-12658	168	11	of	of	ADP
ajfa-12658	168	12	an	an	DET
ajfa-12658	168	13	entity	entity	NOUN
ajfa-12658	168	14	are	be	AUX
ajfa-12658	168	15	desirable	desirable	ADJ
ajfa-12658	168	16	,	,	PUNCT
ajfa-12658	168	17	proper	proper	ADJ
ajfa-12658	168	18	,	,	PUNCT
ajfa-12658	168	19	or	or	CCONJ
ajfa-12658	168	20	appropriate	appropriate	ADJ
ajfa-12658	168	21	within	within	ADP
ajfa-12658	168	22	some	some	DET
ajfa-12658	168	23	socially	socially	ADV
ajfa-12658	168	24	constructed	construct	VERB
ajfa-12658	168	25	system	system	NOUN
ajfa-12658	168	26	of	of	ADP
ajfa-12658	168	27	norms	norm	NOUN
ajfa-12658	168	28	,	,	PUNCT
ajfa-12658	168	29	values	value	NOUN
ajfa-12658	168	30	,	,	PUNCT
ajfa-12658	168	31	beliefs	belief	NOUN
ajfa-12658	168	32	and	and	CCONJ
ajfa-12658	168	33	definitions	definition	NOUN
ajfa-12658	168	34	”	"	PUNCT
ajfa-12658	168	35	(	(	PUNCT
ajfa-12658	168	36	suchman	suchman	NOUN
ajfa-12658	168	37	,	,	PUNCT
ajfa-12658	168	38	1995	1995	NUM
ajfa-12658	168	39	,	,	PUNCT
ajfa-12658	168	40	p.	p.	NOUN
ajfa-12658	168	41	574	574	NUM
ajfa-12658	168	42	)	)	PUNCT
ajfa-12658	168	43	.	.	PUNCT
ajfa-12658	169	1	suchman	suchman	NOUN
ajfa-12658	169	2	(	(	PUNCT
ajfa-12658	169	3	1995	1995	NUM
ajfa-12658	169	4	)	)	PUNCT
ajfa-12658	169	5	states	state	VERB
ajfa-12658	169	6	that	that	SCONJ
ajfa-12658	169	7	legitimacy	legitimacy	NOUN
ajfa-12658	169	8	is	be	AUX
ajfa-12658	169	9	an	an	DET
ajfa-12658	169	10	operation	operation	NOUN
ajfa-12658	169	11	resource	resource	NOUN
ajfa-12658	169	12	that	that	PRON
ajfa-12658	169	13	organizations	organization	NOUN
ajfa-12658	169	14	extract	extract	VERB
ajfa-12658	169	15	from	from	ADP
ajfa-12658	169	16	their	their	PRON
ajfa-12658	169	17	cultural	cultural	ADJ
ajfa-12658	169	18	environments	environment	NOUN
ajfa-12658	169	19	and	and	CCONJ
ajfa-12658	169	20	that	that	SCONJ
ajfa-12658	169	21	they	they	PRON
ajfa-12658	169	22	employ	employ	VERB
ajfa-12658	169	23	in	in	ADP
ajfa-12658	169	24	pursuit	pursuit	NOUN
ajfa-12658	169	25	of	of	ADP
ajfa-12658	169	26	their	their	PRON
ajfa-12658	169	27	goals	goal	NOUN
ajfa-12658	169	28	.	.	PUNCT
ajfa-12658	170	1	deegan	deegan	PROPN
ajfa-12658	170	2	(	(	PUNCT
ajfa-12658	170	3	2002	2002	NUM
ajfa-12658	170	4	)	)	PUNCT
ajfa-12658	170	5	defined	define	VERB
ajfa-12658	170	6	that	that	SCONJ
ajfa-12658	170	7	organisations	organisation	NOUN
ajfa-12658	170	8	continually	continually	ADV
ajfa-12658	170	9	seek	seek	VERB
ajfa-12658	170	10	to	to	PART
ajfa-12658	170	11	ensure	ensure	VERB
ajfa-12658	170	12	that	that	SCONJ
ajfa-12658	170	13	their	their	PRON
ajfa-12658	170	14	activities	activity	NOUN
ajfa-12658	170	15	are	be	AUX
ajfa-12658	170	16	perceived	perceive	VERB
ajfa-12658	170	17	by	by	ADP
ajfa-12658	170	18	outside	outside	ADJ
ajfa-12658	170	19	parties	party	NOUN
ajfa-12658	170	20	as	as	ADP
ajfa-12658	170	21	‘	'	PUNCT
ajfa-12658	170	22	legitimate	legitimate	ADJ
ajfa-12658	170	23	’	'	PUNCT
ajfa-12658	170	24	.	.	PUNCT
ajfa-12658	171	1	they	they	PRON
ajfa-12658	171	2	are	be	AUX
ajfa-12658	171	3	social	social	ADJ
ajfa-12658	171	4	creations	creation	NOUN
ajfa-12658	171	5	where	where	SCONJ
ajfa-12658	171	6	“	"	PUNCT
ajfa-12658	171	7	firms	firm	NOUN
ajfa-12658	171	8	are	be	AUX
ajfa-12658	171	9	recognised	recognise	VERB
ajfa-12658	171	10	by	by	ADP
ajfa-12658	171	11	performing	perform	VERB
ajfa-12658	171	12	various	various	ADJ
ajfa-12658	171	13	social	social	ADJ
ajfa-12658	171	14	actions	action	NOUN
ajfa-12658	171	15	”	"	PUNCT
ajfa-12658	171	16	(	(	PUNCT
ajfa-12658	171	17	deegan	deegan	PROPN
ajfa-12658	171	18	,	,	PUNCT
ajfa-12658	171	19	2002	2002	NUM
ajfa-12658	171	20	,	,	PUNCT
ajfa-12658	171	21	p.	p.	NOUN
ajfa-12658	171	22	292	292	NUM
ajfa-12658	171	23	)	)	PUNCT
ajfa-12658	171	24	.	.	PUNCT
ajfa-12658	172	1	under	under	ADP
ajfa-12658	172	2	this	this	DET
ajfa-12658	172	3	definition	definition	NOUN
ajfa-12658	172	4	,	,	PUNCT
ajfa-12658	172	5	the	the	DET
ajfa-12658	172	6	willingness	willingness	NOUN
ajfa-12658	172	7	of	of	ADP
ajfa-12658	172	8	societal	societal	ADJ
ajfa-12658	172	9	acceptance	acceptance	NOUN
ajfa-12658	172	10	of	of	ADP
ajfa-12658	172	11	organisations	organisation	NOUN
ajfa-12658	172	12	’	'	PUNCT
ajfa-12658	172	13	continuing	continue	VERB
ajfa-12658	172	14	operation	operation	NOUN
ajfa-12658	172	15	largely	largely	ADV
ajfa-12658	172	16	influences	influence	VERB
ajfa-12658	172	17	companies	company	NOUN
ajfa-12658	172	18	’	'	PUNCT
ajfa-12658	172	19	social	social	ADJ
ajfa-12658	172	20	citizenship	citizenship	NOUN
ajfa-12658	172	21	.	.	PUNCT
ajfa-12658	173	1	within	within	ADP
ajfa-12658	173	2	the	the	DET
ajfa-12658	173	3	legitimacy	legitimacy	NOUN
ajfa-12658	173	4	theory	theory	NOUN
ajfa-12658	173	5	,	,	PUNCT
ajfa-12658	173	6	‘	'	PUNCT
ajfa-12658	173	7	legitimacy	legitimacy	NOUN
ajfa-12658	173	8	’	'	PUNCT
ajfa-12658	173	9	is	be	AUX
ajfa-12658	173	10	considered	consider	VERB
ajfa-12658	173	11	as	as	ADP
ajfa-12658	173	12	a	a	DET
ajfa-12658	173	13	fundamental	fundamental	ADJ
ajfa-12658	173	14	resource	resource	NOUN
ajfa-12658	173	15	on	on	ADP
ajfa-12658	173	16	which	which	PRON
ajfa-12658	173	17	an	an	DET
ajfa-12658	173	18	organisation	organisation	NOUN
ajfa-12658	173	19	is	be	AUX
ajfa-12658	173	20	dependent	dependent	ADJ
ajfa-12658	173	21	for	for	ADP
ajfa-12658	173	22	survival	survival	NOUN
ajfa-12658	173	23	(	(	PUNCT
ajfa-12658	173	24	o’donovan	o’donovan	NOUN
ajfa-12658	173	25	,	,	PUNCT
ajfa-12658	173	26	2002	2002	NUM
ajfa-12658	173	27	)	)	PUNCT
ajfa-12658	173	28	.	.	PUNCT
ajfa-12658	174	1	there	there	PRON
ajfa-12658	174	2	are	be	VERB
ajfa-12658	174	3	certain	certain	ADJ
ajfa-12658	174	4	actions	action	NOUN
ajfa-12658	174	5	and	and	CCONJ
ajfa-12658	174	6	events	event	NOUN
ajfa-12658	174	7	can	can	AUX
ajfa-12658	174	8	increase	increase	VERB
ajfa-12658	174	9	legitimacy	legitimacy	NOUN
ajfa-12658	174	10	whereas	whereas	SCONJ
ajfa-12658	174	11	some	some	PRON
ajfa-12658	174	12	decrease	decrease	VERB
ajfa-12658	174	13	it	it	PRON
ajfa-12658	174	14	.	.	PUNCT
ajfa-12658	175	1	organisations	organisation	NOUN
ajfa-12658	175	2	having	have	VERB
ajfa-12658	175	3	low	low	ADJ
ajfa-12658	175	4	legitimacy	legitimacy	NOUN
ajfa-12658	175	5	will	will	AUX
ajfa-12658	175	6	have	have	VERB
ajfa-12658	175	7	potentially	potentially	ADV
ajfa-12658	175	8	negative	negative	ADJ
ajfa-12658	175	9	consequences	consequence	NOUN
ajfa-12658	175	10	“	"	PUNCT
ajfa-12658	175	11	which	which	PRON
ajfa-12658	175	12	eventually	eventually	ADV
ajfa-12658	175	13	lead	lead	VERB
ajfa-12658	175	14	to	to	ADP
ajfa-12658	175	15	the	the	DET
ajfa-12658	175	16	forfeiture	forfeiture	NOUN
ajfa-12658	175	17	of	of	ADP
ajfa-12658	175	18	their	their	PRON
ajfa-12658	175	19	right	right	NOUN
ajfa-12658	175	20	to	to	PART
ajfa-12658	175	21	operate	operate	VERB
ajfa-12658	175	22	”	"	PUNCT
ajfa-12658	175	23	(	(	PUNCT
ajfa-12658	175	24	tilling	tilling	NOUN
ajfa-12658	175	25	,	,	PUNCT
ajfa-12658	175	26	2004	2004	NUM
ajfa-12658	175	27	,	,	PUNCT
ajfa-12658	175	28	p.4	p.4	ADJ
ajfa-12658	175	29	)	)	PUNCT
ajfa-12658	175	30	.	.	PUNCT
ajfa-12658	176	1	however	however	ADV
ajfa-12658	176	2	,	,	PUNCT
ajfa-12658	176	3	the	the	DET
ajfa-12658	176	4	amount	amount	NOUN
ajfa-12658	176	5	of	of	ADP
ajfa-12658	176	6	legitimacy	legitimacy	NOUN
ajfa-12658	176	7	is	be	AUX
ajfa-12658	176	8	often	often	ADV
ajfa-12658	176	9	very	very	ADV
ajfa-12658	176	10	subjective	subjective	ADJ
ajfa-12658	176	11	.	.	PUNCT
ajfa-12658	177	1	hybels	hybels	PROPN
ajfa-12658	177	2	(	(	PUNCT
ajfa-12658	177	3	1995	1995	NUM
ajfa-12658	177	4	)	)	PUNCT
ajfa-12658	177	5	argued	argue	VERB
ajfa-12658	177	6	that	that	SCONJ
ajfa-12658	177	7	good	good	ADJ
ajfa-12658	177	8	models	model	NOUN
ajfa-12658	177	9	in	in	ADP
ajfa-12658	177	10	the	the	DET
ajfa-12658	177	11	legitimacy	legitimacy	NOUN
ajfa-12658	177	12	theory	theory	NOUN
ajfa-12658	177	13	must	must	AUX
ajfa-12658	177	14	examine	examine	VERB
ajfa-12658	177	15	the	the	DET
ajfa-12658	177	16	relevant	relevant	ADJ
ajfa-12658	177	17	stakeholders	stakeholder	NOUN
ajfa-12658	177	18	.	.	PUNCT
ajfa-12658	178	1	this	this	PRON
ajfa-12658	178	2	is	be	AUX
ajfa-12658	178	3	to	to	PART
ajfa-12658	178	4	ensure	ensure	VERB
ajfa-12658	178	5	that	that	SCONJ
ajfa-12658	178	6	how	how	SCONJ
ajfa-12658	178	7	important	important	ADJ
ajfa-12658	178	8	the	the	DET
ajfa-12658	178	9	stakeholders	stakeholder	NOUN
ajfa-12658	178	10	influence	influence	VERB
ajfa-12658	178	11	the	the	DET
ajfa-12658	178	12	flow	flow	NOUN
ajfa-12658	178	13	of	of	ADP
ajfa-12658	178	14	business	business	NOUN
ajfa-12658	178	15	resources	resource	NOUN
ajfa-12658	178	16	.	.	PUNCT
ajfa-12658	179	1	critical	critical	ADJ
ajfa-12658	179	2	organisational	organisational	ADJ
ajfa-12658	179	3	stakeholders	stakeholder	NOUN
ajfa-12658	179	4	were	be	AUX
ajfa-12658	179	5	identified	identify	VERB
ajfa-12658	179	6	by	by	ADP
ajfa-12658	179	7	hybels	hybels	PROPN
ajfa-12658	179	8	(	(	PUNCT
ajfa-12658	179	9	1995	1995	NUM
ajfa-12658	179	10	)	)	PUNCT
ajfa-12658	179	11	,	,	PUNCT
ajfa-12658	179	12	such	such	ADJ
ajfa-12658	179	13	as	as	ADP
ajfa-12658	179	14	the	the	DET
ajfa-12658	179	15	state	state	NOUN
ajfa-12658	179	16	,	,	PUNCT
ajfa-12658	179	17	the	the	DET
ajfa-12658	179	18	public	public	NOUN
ajfa-12658	179	19	,	,	PUNCT
ajfa-12658	179	20	the	the	DET
ajfa-12658	179	21	financial	financial	ADJ
ajfa-12658	179	22	community	community	NOUN
ajfa-12658	179	23	and	and	CCONJ
ajfa-12658	179	24	the	the	DET
ajfa-12658	179	25	media	medium	NOUN
ajfa-12658	179	26	.	.	PUNCT
ajfa-12658	180	1	the	the	DET
ajfa-12658	180	2	importance	importance	NOUN
ajfa-12658	180	3	of	of	ADP
ajfa-12658	180	4	each	each	DET
ajfa-12658	180	5	stakeholder	stakeholder	NOUN
ajfa-12658	180	6	is	be	AUX
ajfa-12658	180	7	different	different	ADJ
ajfa-12658	180	8	across	across	ADP
ajfa-12658	180	9	nations	nation	NOUN
ajfa-12658	180	10	due	due	ADP
ajfa-12658	180	11	to	to	ADP
ajfa-12658	180	12	cultural	cultural	ADJ
ajfa-12658	180	13	differences	difference	NOUN
ajfa-12658	180	14	.	.	PUNCT
ajfa-12658	181	1	therefore	therefore	ADV
ajfa-12658	181	2	,	,	PUNCT
ajfa-12658	181	3	under	under	ADP
ajfa-12658	181	4	this	this	DET
ajfa-12658	181	5	approach	approach	NOUN
ajfa-12658	181	6	,	,	PUNCT
ajfa-12658	181	7	the	the	DET
ajfa-12658	181	8	organisations	organisation	NOUN
ajfa-12658	181	9	are	be	AUX
ajfa-12658	181	10	assumed	assume	VERB
ajfa-12658	181	11	to	to	PART
ajfa-12658	181	12	be	be	AUX
ajfa-12658	181	13	influenced	influence	VERB
ajfa-12658	181	14	by	by	ADP
ajfa-12658	181	15	their	their	PRON
ajfa-12658	181	16	continuing	continue	VERB
ajfa-12658	181	17	operations	operation	NOUN
ajfa-12658	181	18	,	,	PUNCT
ajfa-12658	181	19	as	as	ADV
ajfa-12658	181	20	well	well	ADV
ajfa-12658	181	21	as	as	ADP
ajfa-12658	181	22	the	the	DET
ajfa-12658	181	23	society	society	NOUN
ajfa-12658	181	24	where	where	SCONJ
ajfa-12658	181	25	they	they	PRON
ajfa-12658	181	26	operate	operate	VERB
ajfa-12658	181	27	.	.	PUNCT
ajfa-12658	182	1	an	an	DET
ajfa-12658	182	2	important	important	ADJ
ajfa-12658	182	3	reason	reason	NOUN
ajfa-12658	182	4	the	the	DET
ajfa-12658	182	5	legitimacy	legitimacy	NOUN
ajfa-12658	182	6	theory	theory	NOUN
ajfa-12658	182	7	is	be	AUX
ajfa-12658	182	8	suitable	suitable	ADJ
ajfa-12658	182	9	is	be	AUX
ajfa-12658	182	10	that	that	SCONJ
ajfa-12658	182	11	,	,	PUNCT
ajfa-12658	182	12	in	in	ADP
ajfa-12658	182	13	china	china	PROPN
ajfa-12658	182	14	,	,	PUNCT
ajfa-12658	182	15	an	an	DET
ajfa-12658	182	16	inseparable	inseparable	ADJ
ajfa-12658	182	17	relationship	relationship	NOUN
ajfa-12658	182	18	between	between	ADP
ajfa-12658	182	19	the	the	DET
ajfa-12658	182	20	state	state	NOUN
ajfa-12658	182	21	and	and	CCONJ
ajfa-12658	182	22	its	its	PRON
ajfa-12658	182	23	firms	firm	NOUN
ajfa-12658	182	24	generates	generate	VERB
ajfa-12658	182	25	important	important	ADJ
ajfa-12658	182	26	social	social	ADJ
ajfa-12658	182	27	roles	role	NOUN
ajfa-12658	182	28	for	for	ADP
ajfa-12658	182	29	the	the	DET
ajfa-12658	182	30	state	state	NOUN
ajfa-12658	182	31	-	-	PUNCT
ajfa-12658	182	32	owned	own	VERB
ajfa-12658	182	33	firms	firm	NOUN
ajfa-12658	182	34	.	.	PUNCT
ajfa-12658	183	1	this	this	PRON
ajfa-12658	183	2	enables	enable	VERB
ajfa-12658	183	3	chinese	chinese	ADJ
ajfa-12658	183	4	companies	company	NOUN
ajfa-12658	183	5	,	,	PUNCT
ajfa-12658	183	6	particularly	particularly	ADV
ajfa-12658	183	7	the	the	DET
ajfa-12658	183	8	state	state	NOUN
ajfa-12658	183	9	-	-	PUNCT
ajfa-12658	183	10	owned	own	VERB
ajfa-12658	183	11	companies	company	NOUN
ajfa-12658	183	12	,	,	PUNCT
ajfa-12658	183	13	to	to	PART
ajfa-12658	183	14	have	have	VERB
ajfa-12658	183	15	a	a	DET
ajfa-12658	183	16	tradition	tradition	NOUN
ajfa-12658	183	17	of	of	ADP
ajfa-12658	183	18	taking	take	VERB
ajfa-12658	183	19	social	social	ADJ
ajfa-12658	183	20	and	and	CCONJ
ajfa-12658	183	21	environmental	environmental	ADJ
ajfa-12658	183	22	responsibilities	responsibility	NOUN
ajfa-12658	183	23	(	(	PUNCT
ajfa-12658	183	24	li	li	PROPN
ajfa-12658	183	25	&	&	CCONJ
ajfa-12658	183	26	wang	wang	PROPN
ajfa-12658	183	27	,	,	PUNCT
ajfa-12658	183	28	1996	1996	NUM
ajfa-12658	183	29	)	)	PUNCT
ajfa-12658	183	30	.	.	PUNCT
ajfa-12658	184	1	this	this	DET
ajfa-12658	184	2	legacy	legacy	NOUN
ajfa-12658	184	3	of	of	ADP
ajfa-12658	184	4	the	the	DET
ajfa-12658	184	5	‘	'	PUNCT
ajfa-12658	184	6	iron	iron	NOUN
ajfa-12658	184	7	rice	rice	NOUN
ajfa-12658	184	8	bowl	bowl	NOUN
ajfa-12658	184	9	’	'	PUNCT
ajfa-12658	184	10	concept	concept	NOUN
ajfa-12658	184	11	regarding	regard	VERB
ajfa-12658	184	12	lifetime	lifetime	NOUN
ajfa-12658	184	13	employment	employment	NOUN
ajfa-12658	184	14	and	and	CCONJ
ajfa-12658	184	15	welfare	welfare	NOUN
ajfa-12658	184	16	persists	persist	NOUN
ajfa-12658	184	17	(	(	PUNCT
ajfa-12658	184	18	song	song	NOUN
ajfa-12658	184	19	&	&	CCONJ
ajfa-12658	184	20	zu	zu	PROPN
ajfa-12658	184	21	,	,	PUNCT
ajfa-12658	184	22	2010	2010	NUM
ajfa-12658	184	23	)	)	PUNCT
ajfa-12658	184	24	,	,	PUNCT
ajfa-12658	184	25	although	although	SCONJ
ajfa-12658	184	26	a	a	DET
ajfa-12658	184	27	lesser	less	ADJ
ajfa-12658	184	28	degree	degree	NOUN
ajfa-12658	184	29	can	can	AUX
ajfa-12658	184	30	be	be	AUX
ajfa-12658	184	31	observed	observe	VERB
ajfa-12658	184	32	in	in	ADP
ajfa-12658	184	33	modern	modern	ADJ
ajfa-12658	184	34	china	china	PROPN
ajfa-12658	184	35	.	.	PUNCT
ajfa-12658	185	1	in	in	ADP
ajfa-12658	185	2	addition	addition	NOUN
ajfa-12658	185	3	,	,	PUNCT
ajfa-12658	185	4	the	the	DET
ajfa-12658	185	5	managers	manager	NOUN
ajfa-12658	185	6	in	in	ADP
ajfa-12658	185	7	the	the	DET
ajfa-12658	185	8	state	state	NOUN
ajfa-12658	185	9	sector	sector	NOUN
ajfa-12658	185	10	maybe	maybe	ADV
ajfa-12658	185	11	often	often	ADV
ajfa-12658	185	12	appointed	appoint	VERB
ajfa-12658	185	13	by	by	ADP
ajfa-12658	185	14	the	the	DET
ajfa-12658	185	15	communist	communist	PROPN
ajfa-12658	185	16	party	party	NOUN
ajfa-12658	185	17	,	,	PUNCT
ajfa-12658	185	18	subsequently	subsequently	ADV
ajfa-12658	185	19	,	,	PUNCT
ajfa-12658	185	20	decisions	decision	NOUN
ajfa-12658	185	21	made	make	VERB
ajfa-12658	185	22	by	by	ADP
ajfa-12658	185	23	the	the	DET
ajfa-12658	185	24	state	state	NOUN
ajfa-12658	185	25	-	-	PUNCT
ajfa-12658	185	26	owned	own	VERB
ajfa-12658	185	27	firms	firm	NOUN
ajfa-12658	185	28	maybe	maybe	ADV
ajfa-12658	185	29	amended	amend	VERB
ajfa-12658	185	30	by	by	ADP
ajfa-12658	185	31	the	the	DET
ajfa-12658	185	32	party	party	NOUN
ajfa-12658	185	33	leader	leader	NOUN
ajfa-12658	185	34	.	.	PUNCT
ajfa-12658	186	1	as	as	ADP
ajfa-12658	186	2	a	a	DET
ajfa-12658	186	3	result	result	NOUN
ajfa-12658	186	4	,	,	PUNCT
ajfa-12658	186	5	the	the	DET
ajfa-12658	186	6	management	management	NOUN
ajfa-12658	186	7	level	level	NOUN
ajfa-12658	186	8	of	of	ADP
ajfa-12658	186	9	the	the	DET
ajfa-12658	186	10	appointed	appoint	VERB
ajfa-12658	186	11	firms	firm	NOUN
ajfa-12658	186	12	would	would	AUX
ajfa-12658	186	13	always	always	ADV
ajfa-12658	186	14	be	be	AUX
ajfa-12658	186	15	the	the	DET
ajfa-12658	186	16	communist	communist	PROPN
ajfa-12658	186	17	party	party	NOUN
ajfa-12658	186	18	members	member	NOUN
ajfa-12658	186	19	.	.	PUNCT
ajfa-12658	187	1	therefore	therefore	ADV
ajfa-12658	187	2	,	,	PUNCT
ajfa-12658	187	3	“	"	PUNCT
ajfa-12658	187	4	they	they	PRON
ajfa-12658	187	5	would	would	AUX
ajfa-12658	187	6	naturally	naturally	ADV
ajfa-12658	187	7	share	share	VERB
ajfa-12658	187	8	their	their	PRON
ajfa-12658	187	9	ideology	ideology	NOUN
ajfa-12658	187	10	with	with	ADP
ajfa-12658	187	11	the	the	DET
ajfa-12658	187	12	state	state	NOUN
ajfa-12658	187	13	in	in	ADP
ajfa-12658	187	14	favour	favour	NOUN
ajfa-12658	187	15	of	of	ADP
ajfa-12658	187	16	the	the	DET
ajfa-12658	187	17	communist	communist	ADJ
ajfa-12658	187	18	tradition	tradition	NOUN
ajfa-12658	187	19	”	"	PUNCT
ajfa-12658	187	20	(	(	PUNCT
ajfa-12658	187	21	song	song	NOUN
ajfa-12658	187	22	&	&	CCONJ
ajfa-12658	187	23	zu	zu	PROPN
ajfa-12658	187	24	,	,	PUNCT
ajfa-12658	187	25	2010	2010	NUM
ajfa-12658	187	26	,	,	PUNCT
ajfa-12658	187	27	p.106	p.106	NOUN
ajfa-12658	187	28	)	)	PUNCT
ajfa-12658	187	29	.	.	PUNCT
ajfa-12658	188	1	also	also	ADV
ajfa-12658	188	2	,	,	PUNCT
ajfa-12658	188	3	the	the	DET
ajfa-12658	188	4	mining	mining	NOUN
ajfa-12658	188	5	,	,	PUNCT
ajfa-12658	188	6	utility	utility	NOUN
ajfa-12658	188	7	and	and	CCONJ
ajfa-12658	188	8	chemical	chemical	NOUN
ajfa-12658	188	9	industries	industry	NOUN
ajfa-12658	188	10	are	be	AUX
ajfa-12658	188	11	the	the	DET
ajfa-12658	188	12	most	most	ADV
ajfa-12658	188	13	sensitive	sensitive	ADJ
ajfa-12658	188	14	industries	industry	NOUN
ajfa-12658	188	15	,	,	PUNCT
ajfa-12658	188	16	which	which	PRON
ajfa-12658	188	17	are	be	AUX
ajfa-12658	188	18	often	often	ADV
ajfa-12658	188	19	exposed	expose	VERB
ajfa-12658	188	20	and	and	CCONJ
ajfa-12658	188	21	concerned	concern	VERB
ajfa-12658	188	22	by	by	ADP
ajfa-12658	188	23	the	the	DET
ajfa-12658	188	24	mass	mass	NOUN
ajfa-12658	188	25	media	medium	NOUN
ajfa-12658	188	26	and	and	CCONJ
ajfa-12658	188	27	the	the	DET
ajfa-12658	188	28	public	public	NOUN
ajfa-12658	188	29	(	(	PUNCT
ajfa-12658	188	30	wang	wang	PROPN
ajfa-12658	188	31	et	et	PROPN
ajfa-12658	188	32	al	al	PROPN
ajfa-12658	188	33	.	.	PROPN
ajfa-12658	188	34	,	,	PUNCT
ajfa-12658	188	35	2010	2010	NUM
ajfa-12658	188	36	)	)	PUNCT
ajfa-12658	188	37	.	.	PUNCT
ajfa-12658	189	1	according	accord	VERB
ajfa-12658	189	2	to	to	ADP
ajfa-12658	189	3	o’donovan	o’donovan	NOUN
ajfa-12658	189	4	(	(	PUNCT
ajfa-12658	189	5	2002	2002	NUM
ajfa-12658	189	6	)	)	PUNCT
ajfa-12658	189	7	,	,	PUNCT
ajfa-12658	189	8	repair	repair	NOUN
ajfa-12658	189	9	legitimacy	legitimacy	NOUN
ajfa-12658	189	10	has	have	AUX
ajfa-12658	189	11	been	be	AUX
ajfa-12658	189	12	often	often	ADV
ajfa-12658	189	13	related	relate	VERB
ajfa-12658	189	14	to	to	ADP
ajfa-12658	189	15	crisis	crisis	NOUN
ajfa-12658	189	16	management	management	NOUN
ajfa-12658	189	17	.	.	PUNCT
ajfa-12658	190	1	this	this	PRON
ajfa-12658	190	2	suggests	suggest	VERB
ajfa-12658	190	3	that	that	SCONJ
ajfa-12658	190	4	companies	company	NOUN
ajfa-12658	190	5	in	in	ADP
ajfa-12658	190	6	sensitive	sensitive	ADJ
ajfa-12658	190	7	industries	industry	NOUN
ajfa-12658	190	8	are	be	AUX
ajfa-12658	190	9	more	more	ADV
ajfa-12658	190	10	likely	likely	ADJ
ajfa-12658	190	11	to	to	PART
ajfa-12658	190	12	be	be	AUX
ajfa-12658	190	13	more	more	ADV
ajfa-12658	190	14	“	"	PUNCT
ajfa-12658	190	15	reactive	reactive	ADJ
ajfa-12658	190	16	,	,	PUNCT
ajfa-12658	190	17	usually	usually	ADV
ajfa-12658	190	18	to	to	ADP
ajfa-12658	190	19	an	an	DET
ajfa-12658	190	20	unforeseen	unforeseen	ADJ
ajfa-12658	190	21	and	and	CCONJ
ajfa-12658	190	22	immediate	immediate	ADJ
ajfa-12658	190	23	environmental	environmental	ADJ
ajfa-12658	190	24	crisis	crisis	NOUN
ajfa-12658	190	25	”	"	PUNCT
ajfa-12658	190	26	(	(	PUNCT
ajfa-12658	190	27	o’donovan	o’donovan	NOUN
ajfa-12658	190	28	,	,	PUNCT
ajfa-12658	190	29	2002	2002	NUM
ajfa-12658	190	30	,	,	PUNCT
ajfa-12658	190	31	p.	p.	NOUN
ajfa-12658	190	32	344	344	NUM
ajfa-12658	190	33	)	)	PUNCT
ajfa-12658	190	34	.	.	PUNCT
ajfa-12658	191	1	in	in	ADP
ajfa-12658	191	2	addition	addition	NOUN
ajfa-12658	191	3	,	,	PUNCT
ajfa-12658	191	4	to	to	ADP
ajfa-12658	191	5	maintaining	maintain	VERB
ajfa-12658	191	6	or	or	CCONJ
ajfa-12658	191	7	gaining	gain	VERB
ajfa-12658	191	8	legitimacy	legitimacy	NOUN
ajfa-12658	191	9	,	,	PUNCT
ajfa-12658	191	10	managements	management	NOUN
ajfa-12658	191	11	are	be	AUX
ajfa-12658	191	12	required	require	VERB
ajfa-12658	191	13	to	to	PART
ajfa-12658	191	14	“	"	PUNCT
ajfa-12658	191	15	keep	keep	VERB
ajfa-12658	191	16	current	current	ADJ
ajfa-12658	191	17	”	"	PUNCT
ajfa-12658	191	18	and	and	CCONJ
ajfa-12658	191	19	be	be	AUX
ajfa-12658	191	20	“	"	PUNCT
ajfa-12658	191	21	proactive	proactive	ADJ
ajfa-12658	191	22	”	"	PUNCT
ajfa-12658	191	23	with	with	ADP
ajfa-12658	191	24	their	their	PRON
ajfa-12658	191	25	asian	asian	ADJ
ajfa-12658	191	26	journal	journal	NOUN
ajfa-12658	191	27	of	of	ADP
ajfa-12658	191	28	finance	finance	PROPN
ajfa-12658	191	29	&	&	CCONJ
ajfa-12658	191	30	accounting	accounting	PROPN
ajfa-12658	191	31	issn	issn	PROPN
ajfa-12658	191	32	1946	1946	NUM
ajfa-12658	191	33	-	-	PUNCT
ajfa-12658	191	34	052x	052x	NOUN
ajfa-12658	191	35	2018	2018	NUM
ajfa-12658	191	36	,	,	PUNCT
ajfa-12658	191	37	vol	vol	NOUN
ajfa-12658	191	38	.	.	PROPN
ajfa-12658	191	39	10	10	NUM
ajfa-12658	191	40	,	,	PUNCT
ajfa-12658	191	41	no	no	INTJ
ajfa-12658	191	42	.	.	NOUN
ajfa-12658	191	43	1	1	NUM
ajfa-12658	191	44	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	191	45	318	318	NUM
ajfa-12658	191	46	social	social	ADJ
ajfa-12658	191	47	responsibility	responsibility	NOUN
ajfa-12658	191	48	as	as	SCONJ
ajfa-12658	191	49	the	the	DET
ajfa-12658	191	50	public	public	NOUN
ajfa-12658	191	51	requires	require	VERB
ajfa-12658	191	52	over	over	ADP
ajfa-12658	191	53	time	time	NOUN
ajfa-12658	191	54	(	(	PUNCT
ajfa-12658	191	55	o’donovan	o’donovan	NOUN
ajfa-12658	191	56	,	,	PUNCT
ajfa-12658	191	57	2002	2002	NUM
ajfa-12658	191	58	)	)	PUNCT
ajfa-12658	191	59	.	.	PUNCT
ajfa-12658	192	1	in	in	ADP
ajfa-12658	192	2	other	other	ADJ
ajfa-12658	192	3	words	word	NOUN
ajfa-12658	192	4	,	,	PUNCT
ajfa-12658	192	5	cesd	cesd	NOUN
ajfa-12658	192	6	through	through	ADP
ajfa-12658	192	7	annual	annual	ADJ
ajfa-12658	192	8	reports	report	NOUN
ajfa-12658	192	9	can	can	AUX
ajfa-12658	192	10	be	be	AUX
ajfa-12658	192	11	explained	explain	VERB
ajfa-12658	192	12	as	as	ADP
ajfa-12658	192	13	one	one	NUM
ajfa-12658	192	14	of	of	ADP
ajfa-12658	192	15	the	the	DET
ajfa-12658	192	16	effective	effective	ADJ
ajfa-12658	192	17	communication	communication	NOUN
ajfa-12658	192	18	tactics	tactic	NOUN
ajfa-12658	192	19	to	to	PART
ajfa-12658	192	20	implement	implement	VERB
ajfa-12658	192	21	legitimisation	legitimisation	NOUN
ajfa-12658	192	22	strategies	strategy	NOUN
ajfa-12658	192	23	(	(	PUNCT
ajfa-12658	192	24	lindblom	lindblom	NOUN
ajfa-12658	192	25	,	,	PUNCT
ajfa-12658	192	26	1994	1994	NUM
ajfa-12658	192	27	)	)	PUNCT
ajfa-12658	192	28	.	.	PUNCT
ajfa-12658	193	1	therefore	therefore	ADV
ajfa-12658	193	2	,	,	PUNCT
ajfa-12658	193	3	the	the	DET
ajfa-12658	193	4	legitimacy	legitimacy	NOUN
ajfa-12658	193	5	theory	theory	NOUN
ajfa-12658	193	6	predicts	predict	VERB
ajfa-12658	193	7	that	that	SCONJ
ajfa-12658	193	8	companies	company	NOUN
ajfa-12658	193	9	issuing	issue	VERB
ajfa-12658	193	10	social	social	ADJ
ajfa-12658	193	11	and	and	CCONJ
ajfa-12658	193	12	environmental	environmental	ADJ
ajfa-12658	193	13	disclosure	disclosure	NOUN
ajfa-12658	193	14	will	will	AUX
ajfa-12658	193	15	obtain	obtain	VERB
ajfa-12658	193	16	,	,	PUNCT
ajfa-12658	193	17	retain	retain	VERB
ajfa-12658	193	18	or	or	CCONJ
ajfa-12658	193	19	repair	repair	VERB
ajfa-12658	193	20	legitimacy	legitimacy	NOUN
ajfa-12658	193	21	effectively	effectively	ADV
ajfa-12658	193	22	.	.	PUNCT
ajfa-12658	194	1	2.5	2.5	NUM
ajfa-12658	194	2	.	.	PUNCT
ajfa-12658	195	1	government	government	NOUN
ajfa-12658	195	2	ownership	ownership	NOUN
ajfa-12658	195	3	(	(	PUNCT
ajfa-12658	195	4	gown	gown	NOUN
ajfa-12658	195	5	)	)	PUNCT
ajfa-12658	195	6	state	state	NOUN
ajfa-12658	195	7	-	-	PUNCT
ajfa-12658	195	8	owned	own	VERB
ajfa-12658	195	9	firms	firm	NOUN
ajfa-12658	195	10	receive	receive	VERB
ajfa-12658	195	11	close	close	ADJ
ajfa-12658	195	12	attention	attention	NOUN
ajfa-12658	195	13	by	by	ADP
ajfa-12658	195	14	the	the	DET
ajfa-12658	195	15	government	government	NOUN
ajfa-12658	195	16	and	and	CCONJ
ajfa-12658	195	17	the	the	DET
ajfa-12658	195	18	public	public	NOUN
ajfa-12658	195	19	because	because	SCONJ
ajfa-12658	195	20	these	these	DET
ajfa-12658	195	21	firms	firm	NOUN
ajfa-12658	195	22	’	’	PART
ajfa-12658	195	23	operations	operation	NOUN
ajfa-12658	195	24	and	and	CCONJ
ajfa-12658	195	25	activities	activity	NOUN
ajfa-12658	195	26	are	be	AUX
ajfa-12658	195	27	often	often	ADV
ajfa-12658	195	28	exposed	expose	VERB
ajfa-12658	195	29	and	and	CCONJ
ajfa-12658	195	30	directly	directly	ADV
ajfa-12658	195	31	linked	link	VERB
ajfa-12658	195	32	with	with	ADP
ajfa-12658	195	33	the	the	DET
ajfa-12658	195	34	society	society	NOUN
ajfa-12658	195	35	and	and	CCONJ
ajfa-12658	195	36	the	the	DET
ajfa-12658	195	37	media	medium	NOUN
ajfa-12658	195	38	due	due	ADP
ajfa-12658	195	39	to	to	ADP
ajfa-12658	195	40	their	their	PRON
ajfa-12658	195	41	perceived	perceive	VERB
ajfa-12658	195	42	market	market	NOUN
ajfa-12658	195	43	power	power	NOUN
ajfa-12658	195	44	position	position	NOUN
ajfa-12658	195	45	and	and	CCONJ
ajfa-12658	195	46	ownership	ownership	NOUN
ajfa-12658	195	47	structure	structure	NOUN
ajfa-12658	195	48	(	(	PUNCT
ajfa-12658	195	49	li	li	PROPN
ajfa-12658	195	50	&	&	CCONJ
ajfa-12658	195	51	zhang	zhang	PROPN
ajfa-12658	195	52	,	,	PUNCT
ajfa-12658	195	53	2010	2010	NUM
ajfa-12658	195	54	)	)	PUNCT
ajfa-12658	195	55	.	.	PUNCT
ajfa-12658	196	1	to	to	PART
ajfa-12658	196	2	avoid	avoid	VERB
ajfa-12658	196	3	unfavourable	unfavourable	ADJ
ajfa-12658	196	4	news	news	NOUN
ajfa-12658	196	5	and	and	CCONJ
ajfa-12658	196	6	influences	influence	NOUN
ajfa-12658	196	7	,	,	PUNCT
ajfa-12658	196	8	the	the	DET
ajfa-12658	196	9	management	management	NOUN
ajfa-12658	196	10	is	be	AUX
ajfa-12658	196	11	more	more	ADV
ajfa-12658	196	12	likely	likely	ADJ
ajfa-12658	196	13	to	to	PART
ajfa-12658	196	14	disclose	disclose	VERB
ajfa-12658	196	15	voluntary	voluntary	ADJ
ajfa-12658	196	16	environmental	environmental	ADJ
ajfa-12658	196	17	and	and	CCONJ
ajfa-12658	196	18	social	social	ADJ
ajfa-12658	196	19	information	information	NOUN
ajfa-12658	196	20	.	.	PUNCT
ajfa-12658	197	1	existing	exist	VERB
ajfa-12658	197	2	literature	literature	NOUN
ajfa-12658	197	3	(	(	PUNCT
ajfa-12658	197	4	li	li	PROPN
ajfa-12658	197	5	&	&	CCONJ
ajfa-12658	197	6	zhang	zhang	PROPN
ajfa-12658	197	7	,	,	PUNCT
ajfa-12658	197	8	2010	2010	NUM
ajfa-12658	197	9	)	)	PUNCT
ajfa-12658	197	10	found	find	VERB
ajfa-12658	197	11	positive	positive	ADJ
ajfa-12658	197	12	association	association	NOUN
ajfa-12658	197	13	between	between	ADP
ajfa-12658	197	14	government	government	NOUN
ajfa-12658	197	15	ownership	ownership	NOUN
ajfa-12658	197	16	and	and	CCONJ
ajfa-12658	197	17	the	the	DET
ajfa-12658	197	18	extent	extent	NOUN
ajfa-12658	197	19	of	of	ADP
ajfa-12658	197	20	social	social	ADJ
ajfa-12658	197	21	and	and	CCONJ
ajfa-12658	197	22	environmental	environmental	ADJ
ajfa-12658	197	23	disclosure	disclosure	NOUN
ajfa-12658	197	24	that	that	PRON
ajfa-12658	197	25	sample	sample	NOUN
ajfa-12658	197	26	companies	company	NOUN
ajfa-12658	197	27	reported	report	VERB
ajfa-12658	197	28	.	.	PUNCT
ajfa-12658	198	1	further	far	ADV
ajfa-12658	198	2	,	,	PUNCT
ajfa-12658	198	3	kato	kato	PROPN
ajfa-12658	198	4	&	&	CCONJ
ajfa-12658	198	5	long	long	ADJ
ajfa-12658	198	6	(	(	PUNCT
ajfa-12658	198	7	2006	2006	NUM
ajfa-12658	198	8	)	)	PUNCT
ajfa-12658	198	9	indicated	indicate	VERB
ajfa-12658	198	10	the	the	DET
ajfa-12658	198	11	structure	structure	NOUN
ajfa-12658	198	12	of	of	ADP
ajfa-12658	198	13	the	the	DET
ajfa-12658	198	14	government	government	NOUN
ajfa-12658	198	15	-	-	PUNCT
ajfa-12658	198	16	ownership	ownership	NOUN
ajfa-12658	198	17	possess	possess	NOUN
ajfa-12658	198	18	a	a	DET
ajfa-12658	198	19	strong	strong	ADJ
ajfa-12658	198	20	connection	connection	NOUN
ajfa-12658	198	21	with	with	ADP
ajfa-12658	198	22	the	the	DET
ajfa-12658	198	23	pay	pay	NOUN
ajfa-12658	198	24	towards	towards	ADP
ajfa-12658	198	25	social	social	ADJ
ajfa-12658	198	26	responsibility	responsibility	NOUN
ajfa-12658	198	27	.	.	PUNCT
ajfa-12658	199	1	similarly	similarly	ADV
ajfa-12658	199	2	,	,	PUNCT
ajfa-12658	199	3	findings	finding	NOUN
ajfa-12658	199	4	were	be	AUX
ajfa-12658	199	5	confirmed	confirm	VERB
ajfa-12658	199	6	by	by	ADP
ajfa-12658	199	7	situ	situ	PROPN
ajfa-12658	199	8	et	et	PROPN
ajfa-12658	199	9	al	al	PROPN
ajfa-12658	199	10	.	.	PROPN
ajfa-12658	200	1	(	(	PUNCT
ajfa-12658	200	2	2015	2015	NUM
ajfa-12658	200	3	)	)	PUNCT
ajfa-12658	200	4	,	,	PUNCT
ajfa-12658	200	5	in	in	ADP
ajfa-12658	200	6	which	which	PRON
ajfa-12658	200	7	government	government	NOUN
ajfa-12658	200	8	engagement	engagement	NOUN
ajfa-12658	200	9	into	into	ADP
ajfa-12658	200	10	ownership	ownership	NOUN
ajfa-12658	200	11	play	play	VERB
ajfa-12658	200	12	vital	vital	ADJ
ajfa-12658	200	13	role	role	NOUN
ajfa-12658	200	14	influencing	influence	VERB
ajfa-12658	200	15	the	the	DET
ajfa-12658	200	16	extent	extent	NOUN
ajfa-12658	200	17	of	of	ADP
ajfa-12658	200	18	environmental	environmental	ADJ
ajfa-12658	200	19	disclosure	disclosure	NOUN
ajfa-12658	200	20	.	.	PUNCT
ajfa-12658	201	1	although	although	SCONJ
ajfa-12658	201	2	the	the	DET
ajfa-12658	201	3	majority	majority	NOUN
ajfa-12658	201	4	of	of	ADP
ajfa-12658	201	5	the	the	DET
ajfa-12658	201	6	studies	study	NOUN
ajfa-12658	201	7	has	have	AUX
ajfa-12658	201	8	considered	consider	VERB
ajfa-12658	201	9	the	the	DET
ajfa-12658	201	10	relationship	relationship	NOUN
ajfa-12658	201	11	between	between	ADP
ajfa-12658	201	12	government	government	NOUN
ajfa-12658	201	13	-	-	PUNCT
ajfa-12658	201	14	ownership	ownership	NOUN
ajfa-12658	201	15	and	and	CCONJ
ajfa-12658	201	16	the	the	DET
ajfa-12658	201	17	extent	extent	NOUN
ajfa-12658	201	18	of	of	ADP
ajfa-12658	201	19	cesd	cesd	NOUN
ajfa-12658	201	20	,	,	PUNCT
ajfa-12658	201	21	there	there	PRON
ajfa-12658	201	22	is	be	VERB
ajfa-12658	201	23	limited	limited	ADJ
ajfa-12658	201	24	evidence	evidence	NOUN
ajfa-12658	201	25	to	to	PART
ajfa-12658	201	26	show	show	VERB
ajfa-12658	201	27	the	the	DET
ajfa-12658	201	28	drivers	driver	NOUN
ajfa-12658	201	29	within	within	ADP
ajfa-12658	201	30	high	high	ADJ
ajfa-12658	201	31	-	-	PUNCT
ajfa-12658	201	32	profiles	profile	NOUN
ajfa-12658	201	33	industries	industry	NOUN
ajfa-12658	201	34	linked	link	VERB
ajfa-12658	201	35	with	with	ADP
ajfa-12658	201	36	the	the	DET
ajfa-12658	201	37	extent	extent	NOUN
ajfa-12658	201	38	of	of	ADP
ajfa-12658	201	39	disclosure	disclosure	NOUN
ajfa-12658	201	40	.	.	PUNCT
ajfa-12658	202	1	therefore	therefore	ADV
ajfa-12658	202	2	,	,	PUNCT
ajfa-12658	202	3	this	this	DET
ajfa-12658	202	4	study	study	NOUN
ajfa-12658	202	5	measures	measure	VERB
ajfa-12658	202	6	government	government	NOUN
ajfa-12658	202	7	ownership	ownership	NOUN
ajfa-12658	202	8	by	by	ADP
ajfa-12658	202	9	a	a	DET
ajfa-12658	202	10	dummy	dummy	ADJ
ajfa-12658	202	11	variable	variable	NOUN
ajfa-12658	202	12	to	to	ADP
ajfa-12658	202	13	‘	'	PUNCT
ajfa-12658	202	14	1	1	NUM
ajfa-12658	202	15	’	'	PUNCT
ajfa-12658	202	16	if	if	SCONJ
ajfa-12658	202	17	a	a	DET
ajfa-12658	202	18	firm	firm	NOUN
ajfa-12658	202	19	has	have	VERB
ajfa-12658	202	20	government	government	NOUN
ajfa-12658	202	21	-	-	PUNCT
ajfa-12658	202	22	ownership	ownership	NOUN
ajfa-12658	202	23	,	,	PUNCT
ajfa-12658	202	24	otherwise	otherwise	ADV
ajfa-12658	202	25	‘	'	PUNCT
ajfa-12658	202	26	0	0	NUM
ajfa-12658	202	27	’	'	PUNCT
ajfa-12658	202	28	.	.	PUNCT
ajfa-12658	203	1	h1a	h1a	NOUN
ajfa-12658	203	2	:	:	PUNCT
ajfa-12658	203	3	the	the	DET
ajfa-12658	203	4	extent	extent	NOUN
ajfa-12658	203	5	of	of	ADP
ajfa-12658	203	6	voluntary	voluntary	ADJ
ajfa-12658	203	7	environmental	environmental	ADJ
ajfa-12658	203	8	disclosure	disclosure	NOUN
ajfa-12658	203	9	in	in	ADP
ajfa-12658	203	10	the	the	DET
ajfa-12658	203	11	annual	annual	ADJ
ajfa-12658	203	12	reports	report	NOUN
ajfa-12658	203	13	of	of	ADP
ajfa-12658	203	14	chinese	chinese	ADJ
ajfa-12658	203	15	listed	list	VERB
ajfa-12658	203	16	mining	mining	NOUN
ajfa-12658	203	17	,	,	PUNCT
ajfa-12658	203	18	utility	utility	NOUN
ajfa-12658	203	19	and	and	CCONJ
ajfa-12658	203	20	chemical	chemical	NOUN
ajfa-12658	203	21	companies	company	NOUN
ajfa-12658	203	22	is	be	AUX
ajfa-12658	203	23	positively	positively	ADV
ajfa-12658	203	24	related	relate	VERB
ajfa-12658	203	25	to	to	ADP
ajfa-12658	203	26	government	government	NOUN
ajfa-12658	203	27	ownership	ownership	NOUN
ajfa-12658	203	28	.	.	PUNCT
ajfa-12658	204	1	h1b	h1b	PROPN
ajfa-12658	204	2	:	:	PUNCT
ajfa-12658	204	3	the	the	DET
ajfa-12658	204	4	extent	extent	NOUN
ajfa-12658	204	5	of	of	ADP
ajfa-12658	204	6	voluntary	voluntary	ADJ
ajfa-12658	204	7	social	social	ADJ
ajfa-12658	204	8	disclosures	disclosure	NOUN
ajfa-12658	204	9	in	in	ADP
ajfa-12658	204	10	the	the	DET
ajfa-12658	204	11	annual	annual	ADJ
ajfa-12658	204	12	reports	report	NOUN
ajfa-12658	204	13	of	of	ADP
ajfa-12658	204	14	chinese	chinese	ADJ
ajfa-12658	204	15	listed	list	VERB
ajfa-12658	204	16	utility	utility	NOUN
ajfa-12658	204	17	companies	company	NOUN
ajfa-12658	204	18	is	be	AUX
ajfa-12658	204	19	positively	positively	ADV
ajfa-12658	204	20	related	relate	VERB
ajfa-12658	204	21	to	to	ADP
ajfa-12658	204	22	government	government	NOUN
ajfa-12658	204	23	ownership	ownership	NOUN
ajfa-12658	204	24	.	.	PUNCT
ajfa-12658	205	1	2.6	2.6	NUM
ajfa-12658	205	2	.	.	PUNCT
ajfa-12658	206	1	management	management	NOUN
ajfa-12658	206	2	role	role	NOUN
ajfa-12658	206	3	(	(	PUNCT
ajfa-12658	206	4	mngr	mngr	NOUN
ajfa-12658	206	5	)	)	PUNCT
ajfa-12658	206	6	more	more	ADV
ajfa-12658	206	7	responsible	responsible	ADJ
ajfa-12658	206	8	managers	manager	NOUN
ajfa-12658	206	9	are	be	AUX
ajfa-12658	206	10	often	often	ADV
ajfa-12658	206	11	assumed	assume	VERB
ajfa-12658	206	12	to	to	PART
ajfa-12658	206	13	provide	provide	VERB
ajfa-12658	206	14	better	well	ADJ
ajfa-12658	206	15	voluntary	voluntary	ADJ
ajfa-12658	206	16	environmental	environmental	ADJ
ajfa-12658	206	17	and	and	CCONJ
ajfa-12658	206	18	social	social	ADJ
ajfa-12658	206	19	disclosure	disclosure	NOUN
ajfa-12658	206	20	.	.	PUNCT
ajfa-12658	207	1	according	accord	VERB
ajfa-12658	207	2	to	to	ADP
ajfa-12658	207	3	o’donovan	o’donovan	NOUN
ajfa-12658	207	4	(	(	PUNCT
ajfa-12658	207	5	2002	2002	NUM
ajfa-12658	207	6	)	)	PUNCT
ajfa-12658	207	7	,	,	PUNCT
ajfa-12658	207	8	managerial	managerial	ADJ
ajfa-12658	207	9	intentions	intention	NOUN
ajfa-12658	207	10	of	of	ADP
ajfa-12658	207	11	using	use	VERB
ajfa-12658	207	12	legitimisation	legitimisation	NOUN
ajfa-12658	207	13	strategies	strategy	NOUN
ajfa-12658	207	14	can	can	AUX
ajfa-12658	207	15	vary	vary	VERB
ajfa-12658	207	16	among	among	ADP
ajfa-12658	207	17	industries	industry	NOUN
ajfa-12658	207	18	.	.	PUNCT
ajfa-12658	208	1	in	in	ADP
ajfa-12658	208	2	sensitive	sensitive	ADJ
ajfa-12658	208	3	industries	industry	NOUN
ajfa-12658	208	4	,	,	PUNCT
ajfa-12658	208	5	companies	company	NOUN
ajfa-12658	208	6	are	be	AUX
ajfa-12658	208	7	subjected	subject	VERB
ajfa-12658	208	8	to	to	ADP
ajfa-12658	208	9	greater	great	ADJ
ajfa-12658	208	10	public	public	ADJ
ajfa-12658	208	11	exposure	exposure	NOUN
ajfa-12658	208	12	,	,	PUNCT
ajfa-12658	208	13	thus	thus	ADV
ajfa-12658	208	14	management	management	NOUN
ajfa-12658	208	15	might	might	AUX
ajfa-12658	208	16	elect	elect	VERB
ajfa-12658	208	17	maintain	maintain	VERB
ajfa-12658	208	18	,	,	PUNCT
ajfa-12658	208	19	gain	gain	NOUN
ajfa-12658	208	20	or	or	CCONJ
ajfa-12658	208	21	repair	repair	VERB
ajfa-12658	208	22	legitimacy	legitimacy	NOUN
ajfa-12658	208	23	through	through	ADP
ajfa-12658	208	24	public	public	ADJ
ajfa-12658	208	25	disclosures	disclosure	NOUN
ajfa-12658	208	26	(	(	PUNCT
ajfa-12658	208	27	hu	hu	PROPN
ajfa-12658	208	28	,	,	PUNCT
ajfa-12658	208	29	2009	2009	NUM
ajfa-12658	208	30	)	)	PUNCT
ajfa-12658	208	31	.	.	PUNCT
ajfa-12658	209	1	from	from	ADP
ajfa-12658	209	2	the	the	DET
ajfa-12658	209	3	legitimacy	legitimacy	NOUN
ajfa-12658	209	4	theory	theory	NOUN
ajfa-12658	209	5	perspective	perspective	NOUN
ajfa-12658	209	6	,	,	PUNCT
ajfa-12658	209	7	these	these	DET
ajfa-12658	209	8	three	three	NUM
ajfa-12658	209	9	strategies	strategy	NOUN
ajfa-12658	209	10	are	be	AUX
ajfa-12658	209	11	in	in	ADP
ajfa-12658	209	12	a	a	DET
ajfa-12658	209	13	sequence	sequence	NOUN
ajfa-12658	209	14	that	that	PRON
ajfa-12658	209	15	reflects	reflect	VERB
ajfa-12658	209	16	increasing	increase	VERB
ajfa-12658	209	17	difficulty	difficulty	NOUN
ajfa-12658	209	18	for	for	ADP
ajfa-12658	209	19	management	management	NOUN
ajfa-12658	209	20	and	and	CCONJ
ajfa-12658	209	21	higher	high	ADJ
ajfa-12658	209	22	levels	level	NOUN
ajfa-12658	209	23	of	of	ADP
ajfa-12658	209	24	required	require	VERB
ajfa-12658	209	25	proactive	proactive	ADJ
ajfa-12658	209	26	involvement	involvement	NOUN
ajfa-12658	209	27	particularly	particularly	ADV
ajfa-12658	209	28	in	in	ADP
ajfa-12658	209	29	annual	annual	ADJ
ajfa-12658	209	30	reporting	reporting	NOUN
ajfa-12658	209	31	(	(	PUNCT
ajfa-12658	209	32	deegan	deegan	PROPN
ajfa-12658	209	33	,	,	PUNCT
ajfa-12658	209	34	2009	2009	NUM
ajfa-12658	209	35	)	)	PUNCT
ajfa-12658	209	36	.	.	PUNCT
ajfa-12658	210	1	this	this	DET
ajfa-12658	210	2	response	response	NOUN
ajfa-12658	210	3	is	be	AUX
ajfa-12658	210	4	facilitated	facilitate	VERB
ajfa-12658	210	5	by	by	ADP
ajfa-12658	210	6	the	the	DET
ajfa-12658	210	7	level	level	NOUN
ajfa-12658	210	8	of	of	ADP
ajfa-12658	210	9	internal	internal	ADJ
ajfa-12658	210	10	control	control	NOUN
ajfa-12658	210	11	that	that	SCONJ
ajfa-12658	210	12	a	a	DET
ajfa-12658	210	13	high	high	ADJ
ajfa-12658	210	14	management	management	NOUN
ajfa-12658	210	15	role	role	NOUN
ajfa-12658	210	16	provides	provide	VERB
ajfa-12658	210	17	.	.	PUNCT
ajfa-12658	211	1	however	however	ADV
ajfa-12658	211	2	,	,	PUNCT
ajfa-12658	211	3	management	management	NOUN
ajfa-12658	211	4	may	may	AUX
ajfa-12658	211	5	adopt	adopt	VERB
ajfa-12658	211	6	accounting	accounting	NOUN
ajfa-12658	211	7	policies	policy	NOUN
ajfa-12658	211	8	that	that	PRON
ajfa-12658	211	9	suit	suit	VERB
ajfa-12658	211	10	their	their	PRON
ajfa-12658	211	11	personal	personal	ADJ
ajfa-12658	211	12	benefit	benefit	NOUN
ajfa-12658	211	13	(	(	PUNCT
ajfa-12658	211	14	yuan	yuan	NOUN
ajfa-12658	211	15	,	,	PUNCT
ajfa-12658	211	16	2007	2007	NUM
ajfa-12658	211	17	)	)	PUNCT
ajfa-12658	211	18	.	.	PUNCT
ajfa-12658	212	1	in	in	ADP
ajfa-12658	212	2	this	this	DET
ajfa-12658	212	3	situation	situation	NOUN
ajfa-12658	212	4	,	,	PUNCT
ajfa-12658	212	5	rather	rather	ADV
ajfa-12658	212	6	than	than	ADP
ajfa-12658	212	7	electing	elect	VERB
ajfa-12658	212	8	legitimacy	legitimacy	NOUN
ajfa-12658	212	9	,	,	PUNCT
ajfa-12658	212	10	they	they	PRON
ajfa-12658	212	11	may	may	AUX
ajfa-12658	212	12	pursue	pursue	VERB
ajfa-12658	212	13	short	short	ADJ
ajfa-12658	212	14	-	-	PUNCT
ajfa-12658	212	15	term	term	NOUN
ajfa-12658	212	16	benefit	benefit	NOUN
ajfa-12658	212	17	,	,	PUNCT
ajfa-12658	212	18	neglecting	neglect	VERB
ajfa-12658	212	19	the	the	DET
ajfa-12658	212	20	enterprises	enterprise	NOUN
ajfa-12658	212	21	’	'	PUNCT
ajfa-12658	212	22	long	long	ADJ
ajfa-12658	212	23	-	-	PUNCT
ajfa-12658	212	24	term	term	NOUN
ajfa-12658	212	25	sustainable	sustainable	ADJ
ajfa-12658	212	26	benefit	benefit	NOUN
ajfa-12658	212	27	such	such	ADJ
ajfa-12658	212	28	as	as	ADP
ajfa-12658	212	29	environment	environment	NOUN
ajfa-12658	212	30	protection	protection	NOUN
ajfa-12658	212	31	and	and	CCONJ
ajfa-12658	212	32	employee	employee	NOUN
ajfa-12658	212	33	welfare	welfare	NOUN
ajfa-12658	212	34	(	(	PUNCT
ajfa-12658	212	35	yuan	yuan	NOUN
ajfa-12658	212	36	,	,	PUNCT
ajfa-12658	212	37	2007	2007	NUM
ajfa-12658	212	38	)	)	PUNCT
ajfa-12658	212	39	.	.	PUNCT
ajfa-12658	213	1	according	accord	VERB
ajfa-12658	213	2	to	to	ADP
ajfa-12658	213	3	other	other	ADJ
ajfa-12658	213	4	studies	study	NOUN
ajfa-12658	213	5	,	,	PUNCT
ajfa-12658	213	6	management	management	NOUN
ajfa-12658	213	7	role	role	NOUN
ajfa-12658	213	8	is	be	AUX
ajfa-12658	213	9	measured	measure	VERB
ajfa-12658	213	10	by	by	ADP
ajfa-12658	213	11	the	the	DET
ajfa-12658	213	12	proportion	proportion	NOUN
ajfa-12658	213	13	of	of	ADP
ajfa-12658	213	14	independent	independent	ADJ
ajfa-12658	213	15	directors	director	NOUN
ajfa-12658	213	16	over	over	ADP
ajfa-12658	213	17	the	the	DET
ajfa-12658	213	18	total	total	ADJ
ajfa-12658	213	19	number	number	NOUN
ajfa-12658	213	20	of	of	ADP
ajfa-12658	213	21	directors	director	NOUN
ajfa-12658	213	22	(	(	PUNCT
ajfa-12658	213	23	yuan	yuan	NOUN
ajfa-12658	213	24	,	,	PUNCT
ajfa-12658	213	25	2007	2007	NUM
ajfa-12658	213	26	;	;	PUNCT
ajfa-12658	213	27	nie	nie	PROPN
ajfa-12658	213	28	,	,	PUNCT
ajfa-12658	213	29	2009	2009	NUM
ajfa-12658	213	30	)	)	PUNCT
ajfa-12658	213	31	.	.	PUNCT
ajfa-12658	214	1	this	this	DET
ajfa-12658	214	2	study	study	NOUN
ajfa-12658	214	3	assumes	assume	VERB
ajfa-12658	214	4	that	that	SCONJ
ajfa-12658	214	5	the	the	PRON
ajfa-12658	214	6	higher	high	ADJ
ajfa-12658	214	7	the	the	DET
ajfa-12658	214	8	asian	asian	ADJ
ajfa-12658	214	9	journal	journal	NOUN
ajfa-12658	214	10	of	of	ADP
ajfa-12658	214	11	finance	finance	PROPN
ajfa-12658	214	12	&	&	CCONJ
ajfa-12658	214	13	accounting	accounting	PROPN
ajfa-12658	214	14	issn	issn	PROPN
ajfa-12658	214	15	1946	1946	NUM
ajfa-12658	214	16	-	-	PUNCT
ajfa-12658	214	17	052x	052x	NOUN
ajfa-12658	214	18	2018	2018	NUM
ajfa-12658	214	19	,	,	PUNCT
ajfa-12658	214	20	vol	vol	NOUN
ajfa-12658	214	21	.	.	PROPN
ajfa-12658	214	22	10	10	NUM
ajfa-12658	214	23	,	,	PUNCT
ajfa-12658	214	24	no	no	INTJ
ajfa-12658	214	25	.	.	NOUN
ajfa-12658	214	26	1	1	NUM
ajfa-12658	214	27	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	214	28	319	319	NUM
ajfa-12658	214	29	management	management	NOUN
ajfa-12658	214	30	role	role	NOUN
ajfa-12658	214	31	,	,	PUNCT
ajfa-12658	214	32	the	the	PRON
ajfa-12658	214	33	more	more	ADV
ajfa-12658	214	34	likely	likely	ADJ
ajfa-12658	214	35	a	a	DET
ajfa-12658	214	36	company	company	NOUN
ajfa-12658	214	37	would	would	AUX
ajfa-12658	214	38	issue	issue	VERB
ajfa-12658	214	39	environmental	environmental	ADJ
ajfa-12658	214	40	and	and	CCONJ
ajfa-12658	214	41	social	social	ADJ
ajfa-12658	214	42	disclosure	disclosure	NOUN
ajfa-12658	214	43	(	(	PUNCT
ajfa-12658	214	44	see	see	VERB
ajfa-12658	214	45	li	li	PROPN
ajfa-12658	214	46	,	,	PUNCT
ajfa-12658	214	47	2006	2006	NUM
ajfa-12658	214	48	;	;	PUNCT
ajfa-12658	214	49	yuan	yuan	NOUN
ajfa-12658	214	50	,	,	PUNCT
ajfa-12658	214	51	2007	2007	NUM
ajfa-12658	214	52	)	)	PUNCT
ajfa-12658	214	53	.	.	PUNCT
ajfa-12658	215	1	therefore	therefore	ADV
ajfa-12658	215	2	,	,	PUNCT
ajfa-12658	215	3	the	the	DET
ajfa-12658	215	4	following	follow	VERB
ajfa-12658	215	5	hypothesis	hypothesis	NOUN
ajfa-12658	215	6	is	be	AUX
ajfa-12658	215	7	tested	test	VERB
ajfa-12658	215	8	to	to	PART
ajfa-12658	215	9	determine	determine	VERB
ajfa-12658	215	10	the	the	DET
ajfa-12658	215	11	relationship	relationship	NOUN
ajfa-12658	215	12	between	between	ADP
ajfa-12658	215	13	management	management	NOUN
ajfa-12658	215	14	role	role	NOUN
ajfa-12658	215	15	and	and	CCONJ
ajfa-12658	215	16	the	the	DET
ajfa-12658	215	17	level	level	NOUN
ajfa-12658	215	18	of	of	ADP
ajfa-12658	215	19	voluntary	voluntary	ADJ
ajfa-12658	215	20	environmental	environmental	ADJ
ajfa-12658	215	21	and	and	CCONJ
ajfa-12658	215	22	social	social	ADJ
ajfa-12658	215	23	disclosures	disclosure	NOUN
ajfa-12658	215	24	.	.	PUNCT
ajfa-12658	216	1	management	management	NOUN
ajfa-12658	216	2	role	role	NOUN
ajfa-12658	216	3	rate	rate	NOUN
ajfa-12658	216	4	is	be	AUX
ajfa-12658	216	5	measured	measure	VERB
ajfa-12658	216	6	by	by	ADP
ajfa-12658	216	7	the	the	DET
ajfa-12658	216	8	ratio	ratio	NOUN
ajfa-12658	216	9	between	between	ADP
ajfa-12658	216	10	the	the	DET
ajfa-12658	216	11	number	number	NOUN
ajfa-12658	216	12	of	of	ADP
ajfa-12658	216	13	independent	independent	ADJ
ajfa-12658	216	14	directors	director	NOUN
ajfa-12658	216	15	and	and	CCONJ
ajfa-12658	216	16	the	the	DET
ajfa-12658	216	17	total	total	ADJ
ajfa-12658	216	18	number	number	NOUN
ajfa-12658	216	19	of	of	ADP
ajfa-12658	216	20	directors	director	NOUN
ajfa-12658	216	21	.	.	PUNCT
ajfa-12658	217	1	h2a	h2a	NOUN
ajfa-12658	217	2	:	:	PUNCT
ajfa-12658	217	3	the	the	DET
ajfa-12658	217	4	extent	extent	NOUN
ajfa-12658	217	5	of	of	ADP
ajfa-12658	217	6	voluntary	voluntary	ADJ
ajfa-12658	217	7	environmental	environmental	ADJ
ajfa-12658	217	8	disclosures	disclosure	NOUN
ajfa-12658	217	9	in	in	ADP
ajfa-12658	217	10	the	the	DET
ajfa-12658	217	11	annual	annual	ADJ
ajfa-12658	217	12	reports	report	NOUN
ajfa-12658	217	13	of	of	ADP
ajfa-12658	217	14	chinese	chinese	ADJ
ajfa-12658	217	15	listed	list	VERB
ajfa-12658	217	16	mining	mining	NOUN
ajfa-12658	217	17	,	,	PUNCT
ajfa-12658	217	18	utility	utility	NOUN
ajfa-12658	217	19	and	and	CCONJ
ajfa-12658	217	20	chemical	chemical	NOUN
ajfa-12658	217	21	companies	company	NOUN
ajfa-12658	217	22	is	be	AUX
ajfa-12658	217	23	positively	positively	ADV
ajfa-12658	217	24	related	relate	VERB
ajfa-12658	217	25	to	to	ADP
ajfa-12658	217	26	management	management	NOUN
ajfa-12658	217	27	role	role	NOUN
ajfa-12658	217	28	.	.	PUNCT
ajfa-12658	218	1	h2b	h2b	PROPN
ajfa-12658	218	2	:	:	PUNCT
ajfa-12658	218	3	the	the	DET
ajfa-12658	218	4	extent	extent	NOUN
ajfa-12658	218	5	of	of	ADP
ajfa-12658	218	6	voluntary	voluntary	ADJ
ajfa-12658	218	7	social	social	ADJ
ajfa-12658	218	8	disclosures	disclosure	NOUN
ajfa-12658	218	9	in	in	ADP
ajfa-12658	218	10	the	the	DET
ajfa-12658	218	11	annual	annual	ADJ
ajfa-12658	218	12	reports	report	NOUN
ajfa-12658	218	13	of	of	ADP
ajfa-12658	218	14	chinese	chinese	ADJ
ajfa-12658	218	15	listed	list	VERB
ajfa-12658	218	16	mining	mining	NOUN
ajfa-12658	218	17	,	,	PUNCT
ajfa-12658	218	18	utility	utility	NOUN
ajfa-12658	218	19	and	and	CCONJ
ajfa-12658	218	20	chemical	chemical	NOUN
ajfa-12658	218	21	companies	company	NOUN
ajfa-12658	218	22	is	be	AUX
ajfa-12658	218	23	positively	positively	ADV
ajfa-12658	218	24	related	relate	VERB
ajfa-12658	218	25	to	to	ADP
ajfa-12658	218	26	management	management	NOUN
ajfa-12658	218	27	role	role	NOUN
ajfa-12658	218	28	.	.	PUNCT
ajfa-12658	219	1	2.7	2.7	NUM
ajfa-12658	219	2	.	.	PUNCT
ajfa-12658	219	3	member	member	NOUN
ajfa-12658	219	4	of	of	ADP
ajfa-12658	219	5	industrial	industrial	PROPN
ajfa-12658	219	6	association	association	PROPN
ajfa-12658	219	7	(	(	PUNCT
ajfa-12658	219	8	mia	mia	NOUN
ajfa-12658	219	9	)	)	PUNCT
ajfa-12658	219	10	due	due	ADP
ajfa-12658	219	11	to	to	ADP
ajfa-12658	219	12	the	the	DET
ajfa-12658	219	13	nature	nature	NOUN
ajfa-12658	219	14	of	of	ADP
ajfa-12658	219	15	social	social	ADJ
ajfa-12658	219	16	and	and	CCONJ
ajfa-12658	219	17	environment	environment	NOUN
ajfa-12658	219	18	sensitive	sensitive	ADJ
ajfa-12658	219	19	work	work	NOUN
ajfa-12658	219	20	,	,	PUNCT
ajfa-12658	219	21	there	there	PRON
ajfa-12658	219	22	are	be	VERB
ajfa-12658	219	23	a	a	DET
ajfa-12658	219	24	number	number	NOUN
ajfa-12658	219	25	of	of	ADP
ajfa-12658	219	26	industrial	industrial	ADJ
ajfa-12658	219	27	associations	association	NOUN
ajfa-12658	219	28	established	establish	VERB
ajfa-12658	219	29	by	by	ADP
ajfa-12658	219	30	the	the	DET
ajfa-12658	219	31	government	government	NOUN
ajfa-12658	219	32	for	for	ADP
ajfa-12658	219	33	supervising	supervise	VERB
ajfa-12658	219	34	and	and	CCONJ
ajfa-12658	219	35	monitoring	monitor	VERB
ajfa-12658	219	36	purposes	purpose	NOUN
ajfa-12658	219	37	.	.	PUNCT
ajfa-12658	220	1	these	these	DET
ajfa-12658	220	2	companies	company	NOUN
ajfa-12658	220	3	are	be	AUX
ajfa-12658	220	4	therefore	therefore	ADV
ajfa-12658	220	5	more	more	ADV
ajfa-12658	220	6	likely	likely	ADJ
ajfa-12658	220	7	to	to	PART
ajfa-12658	220	8	face	face	VERB
ajfa-12658	220	9	media	medium	NOUN
ajfa-12658	220	10	exposure	exposure	NOUN
ajfa-12658	220	11	and	and	CCONJ
ajfa-12658	220	12	political	political	ADJ
ajfa-12658	220	13	pressure	pressure	NOUN
ajfa-12658	220	14	from	from	ADP
ajfa-12658	220	15	the	the	DET
ajfa-12658	220	16	government	government	NOUN
ajfa-12658	220	17	because	because	SCONJ
ajfa-12658	220	18	they	they	PRON
ajfa-12658	220	19	are	be	AUX
ajfa-12658	220	20	directly	directly	ADV
ajfa-12658	220	21	monitored	monitor	VERB
ajfa-12658	220	22	by	by	ADP
ajfa-12658	220	23	the	the	DET
ajfa-12658	220	24	state	state	NOUN
ajfa-12658	220	25	.	.	PUNCT
ajfa-12658	221	1	under	under	ADP
ajfa-12658	221	2	the	the	DET
ajfa-12658	221	3	legitimacy	legitimacy	NOUN
ajfa-12658	221	4	theory	theory	NOUN
ajfa-12658	221	5	,	,	PUNCT
ajfa-12658	221	6	those	those	DET
ajfa-12658	221	7	companies	company	NOUN
ajfa-12658	221	8	will	will	AUX
ajfa-12658	221	9	be	be	AUX
ajfa-12658	221	10	more	more	ADV
ajfa-12658	221	11	likely	likely	ADJ
ajfa-12658	221	12	to	to	PART
ajfa-12658	221	13	lose	lose	VERB
ajfa-12658	221	14	legitimacy	legitimacy	NOUN
ajfa-12658	221	15	which	which	PRON
ajfa-12658	221	16	threatens	threaten	VERB
ajfa-12658	221	17	their	their	PRON
ajfa-12658	221	18	‘	'	PUNCT
ajfa-12658	221	19	survivals	survival	NOUN
ajfa-12658	221	20	’	'	PUNCT
ajfa-12658	221	21	to	to	ADP
ajfa-12658	221	22	a	a	DET
ajfa-12658	221	23	significant	significant	ADJ
ajfa-12658	221	24	extent	extent	NOUN
ajfa-12658	221	25	(	(	PUNCT
ajfa-12658	221	26	deegan	deegan	PROPN
ajfa-12658	221	27	,	,	PUNCT
ajfa-12658	221	28	2002	2002	NUM
ajfa-12658	221	29	)	)	PUNCT
ajfa-12658	221	30	.	.	PUNCT
ajfa-12658	222	1	previous	previous	ADJ
ajfa-12658	222	2	studies	study	NOUN
ajfa-12658	222	3	have	have	AUX
ajfa-12658	222	4	indicated	indicate	VERB
ajfa-12658	222	5	that	that	SCONJ
ajfa-12658	222	6	in	in	ADP
ajfa-12658	222	7	china	china	PROPN
ajfa-12658	222	8	,	,	PUNCT
ajfa-12658	222	9	the	the	DET
ajfa-12658	222	10	presence	presence	NOUN
ajfa-12658	222	11	of	of	ADP
ajfa-12658	222	12	being	be	AUX
ajfa-12658	222	13	a	a	DET
ajfa-12658	222	14	member	member	NOUN
ajfa-12658	222	15	of	of	ADP
ajfa-12658	222	16	a	a	DET
ajfa-12658	222	17	local	local	ADJ
ajfa-12658	222	18	industrial	industrial	ADJ
ajfa-12658	222	19	association	association	NOUN
ajfa-12658	222	20	would	would	AUX
ajfa-12658	222	21	have	have	VERB
ajfa-12658	222	22	a	a	DET
ajfa-12658	222	23	considerable	considerable	ADJ
ajfa-12658	222	24	impact	impact	NOUN
ajfa-12658	222	25	to	to	ADP
ajfa-12658	222	26	companies	company	NOUN
ajfa-12658	222	27	’	'	PUNCT
ajfa-12658	222	28	behaviour	behaviour	NOUN
ajfa-12658	222	29	implementing	implement	VERB
ajfa-12658	222	30	their	their	PRON
ajfa-12658	222	31	social	social	ADJ
ajfa-12658	222	32	contract	contract	NOUN
ajfa-12658	222	33	to	to	ADP
ajfa-12658	222	34	the	the	DET
ajfa-12658	222	35	society	society	NOUN
ajfa-12658	222	36	where	where	SCONJ
ajfa-12658	222	37	they	they	PRON
ajfa-12658	222	38	operate	operate	VERB
ajfa-12658	222	39	(	(	PUNCT
ajfa-12658	222	40	li	li	PROPN
ajfa-12658	222	41	,	,	PUNCT
ajfa-12658	222	42	2006	2006	NUM
ajfa-12658	222	43	)	)	PUNCT
ajfa-12658	222	44	.	.	PUNCT
ajfa-12658	223	1	to	to	PART
ajfa-12658	223	2	measure	measure	VERB
ajfa-12658	223	3	the	the	DET
ajfa-12658	223	4	association	association	NOUN
ajfa-12658	223	5	between	between	ADP
ajfa-12658	223	6	the	the	DET
ajfa-12658	223	7	samples	sample	NOUN
ajfa-12658	223	8	with	with	ADP
ajfa-12658	223	9	industrial	industrial	ADJ
ajfa-12658	223	10	association	association	NOUN
ajfa-12658	223	11	,	,	PUNCT
ajfa-12658	223	12	a	a	DET
ajfa-12658	223	13	dummy	dummy	ADJ
ajfa-12658	223	14	variable	variable	NOUN
ajfa-12658	223	15	of	of	ADP
ajfa-12658	223	16	‘	'	PUNCT
ajfa-12658	223	17	1	1	NUM
ajfa-12658	223	18	’	'	PUNCT
ajfa-12658	223	19	is	be	AUX
ajfa-12658	223	20	used	use	VERB
ajfa-12658	223	21	if	if	SCONJ
ajfa-12658	223	22	a	a	DET
ajfa-12658	223	23	company	company	NOUN
ajfa-12658	223	24	is	be	AUX
ajfa-12658	223	25	a	a	DET
ajfa-12658	223	26	member	member	NOUN
ajfa-12658	223	27	,	,	PUNCT
ajfa-12658	223	28	other	other	ADJ
ajfa-12658	223	29	‘	'	PUNCT
ajfa-12658	223	30	0	0	NUM
ajfa-12658	223	31	’	'	PUNCT
ajfa-12658	223	32	.	.	PUNCT
ajfa-12658	224	1	h3a	h3a	NOUN
ajfa-12658	224	2	:	:	PUNCT
ajfa-12658	224	3	the	the	DET
ajfa-12658	224	4	extent	extent	NOUN
ajfa-12658	224	5	of	of	ADP
ajfa-12658	224	6	voluntary	voluntary	ADJ
ajfa-12658	224	7	environmental	environmental	ADJ
ajfa-12658	224	8	disclosure	disclosure	NOUN
ajfa-12658	224	9	in	in	ADP
ajfa-12658	224	10	the	the	DET
ajfa-12658	224	11	annual	annual	ADJ
ajfa-12658	224	12	reports	report	NOUN
ajfa-12658	224	13	of	of	ADP
ajfa-12658	224	14	chinese	chinese	ADJ
ajfa-12658	224	15	listed	list	VERB
ajfa-12658	224	16	mining	mining	NOUN
ajfa-12658	224	17	,	,	PUNCT
ajfa-12658	224	18	utility	utility	NOUN
ajfa-12658	224	19	and	and	CCONJ
ajfa-12658	224	20	chemical	chemical	NOUN
ajfa-12658	224	21	companies	company	NOUN
ajfa-12658	224	22	is	be	AUX
ajfa-12658	224	23	positively	positively	ADV
ajfa-12658	224	24	related	relate	VERB
ajfa-12658	224	25	to	to	ADP
ajfa-12658	224	26	membership	membership	NOUN
ajfa-12658	224	27	of	of	ADP
ajfa-12658	224	28	an	an	DET
ajfa-12658	224	29	industrial	industrial	ADJ
ajfa-12658	224	30	association	association	NOUN
ajfa-12658	224	31	.	.	PUNCT
ajfa-12658	225	1	h3b	h3b	NOUN
ajfa-12658	225	2	:	:	PUNCT
ajfa-12658	225	3	the	the	DET
ajfa-12658	225	4	extent	extent	NOUN
ajfa-12658	225	5	of	of	ADP
ajfa-12658	225	6	voluntary	voluntary	ADJ
ajfa-12658	225	7	social	social	ADJ
ajfa-12658	225	8	disclosure	disclosure	NOUN
ajfa-12658	225	9	in	in	ADP
ajfa-12658	225	10	the	the	DET
ajfa-12658	225	11	annual	annual	ADJ
ajfa-12658	225	12	reports	report	NOUN
ajfa-12658	225	13	of	of	ADP
ajfa-12658	225	14	chinese	chinese	ADJ
ajfa-12658	225	15	listed	list	VERB
ajfa-12658	225	16	mining	mining	NOUN
ajfa-12658	225	17	,	,	PUNCT
ajfa-12658	225	18	utility	utility	NOUN
ajfa-12658	225	19	and	and	CCONJ
ajfa-12658	225	20	chemical	chemical	NOUN
ajfa-12658	225	21	companies	company	NOUN
ajfa-12658	225	22	is	be	AUX
ajfa-12658	225	23	positively	positively	ADV
ajfa-12658	225	24	related	relate	VERB
ajfa-12658	225	25	to	to	ADP
ajfa-12658	225	26	membership	membership	NOUN
ajfa-12658	225	27	of	of	ADP
ajfa-12658	225	28	an	an	DET
ajfa-12658	225	29	industrial	industrial	ADJ
ajfa-12658	225	30	association	association	NOUN
ajfa-12658	225	31	.	.	PUNCT
ajfa-12658	226	1	2.8	2.8	NUM
ajfa-12658	226	2	.	.	X
ajfa-12658	226	3	profitability	profitability	NOUN
ajfa-12658	226	4	(	(	PUNCT
ajfa-12658	226	5	prof	prof	NOUN
ajfa-12658	226	6	)	)	PUNCT
ajfa-12658	226	7	the	the	DET
ajfa-12658	226	8	relationship	relationship	NOUN
ajfa-12658	226	9	between	between	ADP
ajfa-12658	226	10	profitability	profitability	NOUN
ajfa-12658	226	11	and	and	CCONJ
ajfa-12658	226	12	the	the	DET
ajfa-12658	226	13	level	level	NOUN
ajfa-12658	226	14	of	of	ADP
ajfa-12658	226	15	environmental	environmental	ADJ
ajfa-12658	226	16	and	and	CCONJ
ajfa-12658	226	17	social	social	ADJ
ajfa-12658	226	18	disclosure	disclosure	NOUN
ajfa-12658	226	19	has	have	AUX
ajfa-12658	226	20	been	be	AUX
ajfa-12658	226	21	thoroughly	thoroughly	ADV
ajfa-12658	226	22	discussed	discuss	VERB
ajfa-12658	226	23	in	in	ADP
ajfa-12658	226	24	existing	exist	VERB
ajfa-12658	226	25	literature	literature	NOUN
ajfa-12658	226	26	(	(	PUNCT
ajfa-12658	226	27	liu	liu	PROPN
ajfa-12658	226	28	et	et	PROPN
ajfa-12658	226	29	al	al	PROPN
ajfa-12658	226	30	.	.	PROPN
ajfa-12658	226	31	,	,	PUNCT
ajfa-12658	226	32	2009	2009	NUM
ajfa-12658	226	33	;	;	PUNCT
ajfa-12658	226	34	yuan	yuan	NOUN
ajfa-12658	226	35	,	,	PUNCT
ajfa-12658	226	36	2007	2007	NUM
ajfa-12658	226	37	;	;	PUNCT
ajfa-12658	226	38	peng	peng	PROPN
ajfa-12658	226	39	,	,	PUNCT
ajfa-12658	226	40	2009	2009	NUM
ajfa-12658	226	41	)	)	PUNCT
ajfa-12658	226	42	,	,	PUNCT
ajfa-12658	226	43	where	where	SCONJ
ajfa-12658	226	44	firms	firm	NOUN
ajfa-12658	226	45	with	with	ADP
ajfa-12658	226	46	higher	high	ADJ
ajfa-12658	226	47	financial	financial	ADJ
ajfa-12658	226	48	performance	performance	NOUN
ajfa-12658	226	49	are	be	AUX
ajfa-12658	226	50	more	more	ADV
ajfa-12658	226	51	likely	likely	ADJ
ajfa-12658	226	52	to	to	PART
ajfa-12658	226	53	have	have	VERB
ajfa-12658	226	54	a	a	DET
ajfa-12658	226	55	more	more	ADV
ajfa-12658	226	56	advanced	advanced	ADJ
ajfa-12658	226	57	social	social	ADJ
ajfa-12658	226	58	disclosure	disclosure	NOUN
ajfa-12658	226	59	.	.	PUNCT
ajfa-12658	227	1	legitimacy	legitimacy	NOUN
ajfa-12658	227	2	theory	theory	NOUN
ajfa-12658	227	3	posits	posit	NOUN
ajfa-12658	227	4	that	that	SCONJ
ajfa-12658	227	5	companies	company	NOUN
ajfa-12658	227	6	are	be	AUX
ajfa-12658	227	7	bound	bind	VERB
ajfa-12658	227	8	to	to	ADP
ajfa-12658	227	9	an	an	DET
ajfa-12658	227	10	unwritten	unwritten	ADJ
ajfa-12658	227	11	social	social	ADJ
ajfa-12658	227	12	contract	contract	NOUN
ajfa-12658	227	13	within	within	ADP
ajfa-12658	227	14	the	the	DET
ajfa-12658	227	15	society	society	NOUN
ajfa-12658	227	16	where	where	SCONJ
ajfa-12658	227	17	they	they	PRON
ajfa-12658	227	18	operate	operate	VERB
ajfa-12658	227	19	.	.	PUNCT
ajfa-12658	228	1	failure	failure	NOUN
ajfa-12658	228	2	to	to	PART
ajfa-12658	228	3	comply	comply	VERB
ajfa-12658	228	4	with	with	ADP
ajfa-12658	228	5	their	their	PRON
ajfa-12658	228	6	legitimacy	legitimacy	NOUN
ajfa-12658	228	7	will	will	AUX
ajfa-12658	228	8	threaten	threaten	VERB
ajfa-12658	228	9	companies	company	NOUN
ajfa-12658	228	10	’	'	PUNCT
ajfa-12658	228	11	performances	performance	NOUN
ajfa-12658	228	12	and	and	CCONJ
ajfa-12658	228	13	‘	'	PUNCT
ajfa-12658	228	14	survival	survival	NOUN
ajfa-12658	228	15	’	'	PUNCT
ajfa-12658	228	16	(	(	PUNCT
ajfa-12658	228	17	deegan	deegan	PROPN
ajfa-12658	228	18	,	,	PUNCT
ajfa-12658	228	19	2002	2002	NUM
ajfa-12658	228	20	)	)	PUNCT
ajfa-12658	228	21	.	.	PUNCT
ajfa-12658	229	1	in	in	ADP
ajfa-12658	229	2	addition	addition	NOUN
ajfa-12658	229	3	,	,	PUNCT
ajfa-12658	229	4	nie	nie	PROPN
ajfa-12658	229	5	(	(	PUNCT
ajfa-12658	229	6	2009	2009	NUM
ajfa-12658	229	7	)	)	PUNCT
ajfa-12658	229	8	noted	note	VERB
ajfa-12658	229	9	that	that	SCONJ
ajfa-12658	229	10	positive	positive	ADJ
ajfa-12658	229	11	news	news	NOUN
ajfa-12658	229	12	may	may	AUX
ajfa-12658	229	13	facilitate	facilitate	VERB
ajfa-12658	229	14	investors	investor	NOUN
ajfa-12658	229	15	’	’	PART
ajfa-12658	229	16	decision	decision	NOUN
ajfa-12658	229	17	-	-	PUNCT
ajfa-12658	229	18	making	make	VERB
ajfa-12658	229	19	processes	process	NOUN
ajfa-12658	229	20	,	,	PUNCT
ajfa-12658	229	21	and	and	CCONJ
ajfa-12658	229	22	encourage	encourage	VERB
ajfa-12658	229	23	them	they	PRON
ajfa-12658	229	24	to	to	PART
ajfa-12658	229	25	build	build	VERB
ajfa-12658	229	26	trust	trust	NOUN
ajfa-12658	229	27	upon	upon	SCONJ
ajfa-12658	229	28	management	management	NOUN
ajfa-12658	229	29	.	.	PUNCT
ajfa-12658	230	1	in	in	ADP
ajfa-12658	230	2	return	return	NOUN
ajfa-12658	230	3	,	,	PUNCT
ajfa-12658	230	4	this	this	PRON
ajfa-12658	230	5	will	will	AUX
ajfa-12658	230	6	reflect	reflect	VERB
ajfa-12658	230	7	from	from	ADP
ajfa-12658	230	8	management	management	NOUN
ajfa-12658	230	9	’s	’s	PART
ajfa-12658	230	10	compensation	compensation	NOUN
ajfa-12658	230	11	because	because	SCONJ
ajfa-12658	230	12	a	a	DET
ajfa-12658	230	13	substantial	substantial	ADJ
ajfa-12658	230	14	increase	increase	NOUN
ajfa-12658	230	15	in	in	ADP
ajfa-12658	230	16	profit	profit	NOUN
ajfa-12658	230	17	is	be	AUX
ajfa-12658	230	18	shown	show	VERB
ajfa-12658	230	19	to	to	ADP
ajfa-12658	230	20	the	the	DET
ajfa-12658	230	21	shareholders	shareholder	NOUN
ajfa-12658	230	22	,	,	PUNCT
ajfa-12658	230	23	and	and	CCONJ
ajfa-12658	230	24	so	so	ADV
ajfa-12658	230	25	managers	manager	NOUN
ajfa-12658	230	26	are	be	AUX
ajfa-12658	230	27	more	more	ADV
ajfa-12658	230	28	likely	likely	ADJ
ajfa-12658	230	29	to	to	PART
ajfa-12658	230	30	disclose	disclose	VERB
ajfa-12658	230	31	voluntary	voluntary	ADJ
ajfa-12658	230	32	social	social	ADJ
ajfa-12658	230	33	information	information	NOUN
ajfa-12658	230	34	.	.	PUNCT
ajfa-12658	231	1	hence	hence	ADV
ajfa-12658	231	2	,	,	PUNCT
ajfa-12658	231	3	it	it	PRON
ajfa-12658	231	4	is	be	AUX
ajfa-12658	231	5	not	not	PART
ajfa-12658	231	6	only	only	ADV
ajfa-12658	231	7	in	in	ADP
ajfa-12658	231	8	response	response	NOUN
ajfa-12658	231	9	to	to	ADP
ajfa-12658	231	10	the	the	DET
ajfa-12658	231	11	‘	'	PUNCT
ajfa-12658	231	12	resource	resource	NOUN
ajfa-12658	231	13	’	'	PUNCT
ajfa-12658	231	14	by	by	ADP
ajfa-12658	231	15	the	the	DET
ajfa-12658	231	16	society	society	NOUN
ajfa-12658	231	17	where	where	SCONJ
ajfa-12658	231	18	companies	company	NOUN
ajfa-12658	231	19	operate	operate	VERB
ajfa-12658	231	20	,	,	PUNCT
ajfa-12658	231	21	higher	high	ADJ
ajfa-12658	231	22	profitable	profitable	ADJ
ajfa-12658	231	23	companies	company	NOUN
ajfa-12658	231	24	will	will	AUX
ajfa-12658	231	25	be	be	AUX
ajfa-12658	231	26	more	more	ADV
ajfa-12658	231	27	likely	likely	ADJ
ajfa-12658	231	28	to	to	PART
ajfa-12658	231	29	disclose	disclose	VERB
ajfa-12658	231	30	voluntary	voluntary	ADJ
ajfa-12658	231	31	environmental	environmental	ADJ
ajfa-12658	231	32	and	and	CCONJ
ajfa-12658	231	33	social	social	ADJ
ajfa-12658	231	34	information	information	NOUN
ajfa-12658	231	35	.	.	PUNCT
ajfa-12658	232	1	asian	asian	ADJ
ajfa-12658	232	2	journal	journal	PROPN
ajfa-12658	232	3	of	of	ADP
ajfa-12658	232	4	finance	finance	PROPN
ajfa-12658	232	5	&	&	CCONJ
ajfa-12658	232	6	accounting	accounting	PROPN
ajfa-12658	232	7	issn	issn	PROPN
ajfa-12658	232	8	1946	1946	NUM
ajfa-12658	232	9	-	-	PUNCT
ajfa-12658	232	10	052x	052x	NOUN
ajfa-12658	232	11	2018	2018	NUM
ajfa-12658	232	12	,	,	PUNCT
ajfa-12658	232	13	vol	vol	NOUN
ajfa-12658	232	14	.	.	PROPN
ajfa-12658	233	1	10	10	NUM
ajfa-12658	233	2	,	,	PUNCT
ajfa-12658	233	3	no	no	INTJ
ajfa-12658	233	4	.	.	NOUN
ajfa-12658	233	5	1	1	NUM
ajfa-12658	233	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	233	7	320	320	NUM
ajfa-12658	233	8	return	return	NOUN
ajfa-12658	233	9	on	on	ADP
ajfa-12658	233	10	assets	asset	NOUN
ajfa-12658	233	11	(	(	PUNCT
ajfa-12658	233	12	roa	roa	NOUN
ajfa-12658	233	13	)	)	PUNCT
ajfa-12658	233	14	is	be	AUX
ajfa-12658	233	15	used	use	VERB
ajfa-12658	233	16	as	as	ADP
ajfa-12658	233	17	a	a	DET
ajfa-12658	233	18	proxy	proxy	NOUN
ajfa-12658	233	19	to	to	PART
ajfa-12658	233	20	measure	measure	VERB
ajfa-12658	233	21	profitability	profitability	NOUN
ajfa-12658	233	22	.	.	PUNCT
ajfa-12658	234	1	h4a	h4a	NOUN
ajfa-12658	234	2	:	:	PUNCT
ajfa-12658	234	3	the	the	DET
ajfa-12658	234	4	extent	extent	NOUN
ajfa-12658	234	5	of	of	ADP
ajfa-12658	234	6	voluntary	voluntary	ADJ
ajfa-12658	234	7	environmental	environmental	ADJ
ajfa-12658	234	8	disclosure	disclosure	NOUN
ajfa-12658	234	9	in	in	ADP
ajfa-12658	234	10	the	the	DET
ajfa-12658	234	11	annual	annual	ADJ
ajfa-12658	234	12	reports	report	NOUN
ajfa-12658	234	13	of	of	ADP
ajfa-12658	234	14	chinese	chinese	ADJ
ajfa-12658	234	15	listed	list	VERB
ajfa-12658	234	16	mining	mining	NOUN
ajfa-12658	234	17	,	,	PUNCT
ajfa-12658	234	18	utility	utility	NOUN
ajfa-12658	234	19	and	and	CCONJ
ajfa-12658	234	20	chemical	chemical	NOUN
ajfa-12658	234	21	companies	company	NOUN
ajfa-12658	234	22	is	be	AUX
ajfa-12658	234	23	positively	positively	ADV
ajfa-12658	234	24	related	relate	VERB
ajfa-12658	234	25	to	to	ADP
ajfa-12658	234	26	profitability	profitability	NOUN
ajfa-12658	234	27	.	.	PUNCT
ajfa-12658	235	1	h4b	h4b	NOUN
ajfa-12658	235	2	:	:	PUNCT
ajfa-12658	235	3	the	the	DET
ajfa-12658	235	4	extent	extent	NOUN
ajfa-12658	235	5	of	of	ADP
ajfa-12658	235	6	voluntary	voluntary	ADJ
ajfa-12658	235	7	social	social	ADJ
ajfa-12658	235	8	disclosure	disclosure	NOUN
ajfa-12658	235	9	in	in	ADP
ajfa-12658	235	10	the	the	DET
ajfa-12658	235	11	annual	annual	ADJ
ajfa-12658	235	12	reports	report	NOUN
ajfa-12658	235	13	of	of	ADP
ajfa-12658	235	14	chinese	chinese	ADJ
ajfa-12658	235	15	listed	list	VERB
ajfa-12658	235	16	mining	mining	NOUN
ajfa-12658	235	17	,	,	PUNCT
ajfa-12658	235	18	utility	utility	NOUN
ajfa-12658	235	19	and	and	CCONJ
ajfa-12658	235	20	chemical	chemical	NOUN
ajfa-12658	235	21	companies	company	NOUN
ajfa-12658	235	22	is	be	AUX
ajfa-12658	235	23	positively	positively	ADV
ajfa-12658	235	24	related	relate	VERB
ajfa-12658	235	25	to	to	ADP
ajfa-12658	235	26	profitability	profitability	NOUN
ajfa-12658	235	27	.	.	PUNCT
ajfa-12658	236	1	2.9	2.9	NUM
ajfa-12658	236	2	.	.	PUNCT
ajfa-12658	236	3	operating	operate	VERB
ajfa-12658	236	4	leverage	leverage	NOUN
ajfa-12658	236	5	(	(	PUNCT
ajfa-12658	236	6	lev	lev	NOUN
ajfa-12658	236	7	)	)	PUNCT
ajfa-12658	236	8	there	there	PRON
ajfa-12658	236	9	are	be	VERB
ajfa-12658	236	10	a	a	DET
ajfa-12658	236	11	number	number	NOUN
ajfa-12658	236	12	of	of	ADP
ajfa-12658	236	13	ways	way	NOUN
ajfa-12658	236	14	that	that	PRON
ajfa-12658	236	15	companies	company	NOUN
ajfa-12658	236	16	may	may	AUX
ajfa-12658	236	17	adapt	adapt	VERB
ajfa-12658	236	18	in	in	ADP
ajfa-12658	236	19	order	order	NOUN
ajfa-12658	236	20	to	to	PART
ajfa-12658	236	21	comply	comply	VERB
ajfa-12658	236	22	with	with	ADP
ajfa-12658	236	23	social	social	ADJ
ajfa-12658	236	24	expectations	expectation	NOUN
ajfa-12658	236	25	and	and	CCONJ
ajfa-12658	236	26	maintain	maintain	VERB
ajfa-12658	236	27	or	or	CCONJ
ajfa-12658	236	28	obtain	obtain	VERB
ajfa-12658	236	29	legitimacy	legitimacy	NOUN
ajfa-12658	236	30	.	.	PUNCT
ajfa-12658	237	1	dowling	dowling	NOUN
ajfa-12658	237	2	and	and	CCONJ
ajfa-12658	237	3	pfeffer	pfeffer	PROPN
ajfa-12658	237	4	(	(	PUNCT
ajfa-12658	237	5	1975	1975	NUM
ajfa-12658	237	6	)	)	PUNCT
ajfa-12658	237	7	indicated	indicate	VERB
ajfa-12658	237	8	that	that	SCONJ
ajfa-12658	237	9	an	an	DET
ajfa-12658	237	10	organisation	organisation	NOUN
ajfa-12658	237	11	may	may	AUX
ajfa-12658	237	12	consider	consider	VERB
ajfa-12658	237	13	altering	alter	VERB
ajfa-12658	237	14	the	the	DET
ajfa-12658	237	15	definition	definition	NOUN
ajfa-12658	237	16	of	of	ADP
ajfa-12658	237	17	social	social	ADJ
ajfa-12658	237	18	legitimacy	legitimacy	NOUN
ajfa-12658	237	19	through	through	ADP
ajfa-12658	237	20	communication	communication	NOUN
ajfa-12658	237	21	.	.	PUNCT
ajfa-12658	238	1	therefore	therefore	ADV
ajfa-12658	238	2	,	,	PUNCT
ajfa-12658	238	3	disclosing	disclose	VERB
ajfa-12658	238	4	social	social	ADJ
ajfa-12658	238	5	and	and	CCONJ
ajfa-12658	238	6	environmental	environmental	ADJ
ajfa-12658	238	7	information	information	NOUN
ajfa-12658	238	8	matches	match	VERB
ajfa-12658	238	9	the	the	DET
ajfa-12658	238	10	organisation	organisation	NOUN
ajfa-12658	238	11	’s	’s	PART
ajfa-12658	238	12	practice	practice	NOUN
ajfa-12658	238	13	,	,	PUNCT
ajfa-12658	238	14	output	output	NOUN
ajfa-12658	238	15	and	and	CCONJ
ajfa-12658	238	16	value	value	NOUN
ajfa-12658	238	17	.	.	PUNCT
ajfa-12658	239	1	however	however	ADV
ajfa-12658	239	2	,	,	PUNCT
ajfa-12658	239	3	companies	company	NOUN
ajfa-12658	239	4	may	may	AUX
ajfa-12658	239	5	have	have	VERB
ajfa-12658	239	6	different	different	ADJ
ajfa-12658	239	7	capital	capital	NOUN
ajfa-12658	239	8	structure	structure	NOUN
ajfa-12658	239	9	,	,	PUNCT
ajfa-12658	239	10	which	which	PRON
ajfa-12658	239	11	creates	create	VERB
ajfa-12658	239	12	conflicts	conflict	NOUN
ajfa-12658	239	13	to	to	ADP
ajfa-12658	239	14	management	management	NOUN
ajfa-12658	239	15	to	to	PART
ajfa-12658	239	16	disclose	disclose	VERB
ajfa-12658	239	17	or	or	CCONJ
ajfa-12658	239	18	not	not	PART
ajfa-12658	239	19	.	.	PUNCT
ajfa-12658	240	1	leverage	leverage	NOUN
ajfa-12658	240	2	ratio	ratio	NOUN
ajfa-12658	240	3	represents	represent	VERB
ajfa-12658	240	4	a	a	DET
ajfa-12658	240	5	company	company	NOUN
ajfa-12658	240	6	’s	’s	PART
ajfa-12658	240	7	ability	ability	NOUN
ajfa-12658	240	8	to	to	PART
ajfa-12658	240	9	meet	meet	VERB
ajfa-12658	240	10	financial	financial	ADJ
ajfa-12658	240	11	obligations	obligation	NOUN
ajfa-12658	240	12	,	,	PUNCT
ajfa-12658	240	13	and	and	CCONJ
ajfa-12658	240	14	can	can	AUX
ajfa-12658	240	15	capture	capture	VERB
ajfa-12658	240	16	the	the	DET
ajfa-12658	240	17	importance	importance	NOUN
ajfa-12658	240	18	of	of	ADP
ajfa-12658	240	19	creditors	creditor	NOUN
ajfa-12658	240	20	as	as	ADP
ajfa-12658	240	21	stakeholders	stakeholder	NOUN
ajfa-12658	240	22	in	in	ADP
ajfa-12658	240	23	a	a	DET
ajfa-12658	240	24	firm	firm	NOUN
ajfa-12658	240	25	’s	’s	PART
ajfa-12658	240	26	wealth	wealth	NOUN
ajfa-12658	240	27	(	(	PUNCT
ajfa-12658	240	28	ma	ma	PROPN
ajfa-12658	240	29	&	&	CCONJ
ajfa-12658	240	30	zhao	zhao	PROPN
ajfa-12658	240	31	,	,	PUNCT
ajfa-12658	240	32	2009	2009	NUM
ajfa-12658	240	33	)	)	PUNCT
ajfa-12658	240	34	.	.	PUNCT
ajfa-12658	241	1	as	as	SCONJ
ajfa-12658	241	2	creditors	creditor	NOUN
ajfa-12658	241	3	and	and	CCONJ
ajfa-12658	241	4	financial	financial	ADJ
ajfa-12658	241	5	institutions	institution	NOUN
ajfa-12658	241	6	may	may	AUX
ajfa-12658	241	7	share	share	VERB
ajfa-12658	241	8	potential	potential	ADJ
ajfa-12658	241	9	liabilities	liability	NOUN
ajfa-12658	241	10	,	,	PUNCT
ajfa-12658	241	11	they	they	PRON
ajfa-12658	241	12	may	may	AUX
ajfa-12658	241	13	demand	demand	VERB
ajfa-12658	241	14	information	information	NOUN
ajfa-12658	241	15	in	in	ADP
ajfa-12658	241	16	order	order	NOUN
ajfa-12658	241	17	to	to	PART
ajfa-12658	241	18	meet	meet	VERB
ajfa-12658	241	19	their	their	PRON
ajfa-12658	241	20	debt	debt	NOUN
ajfa-12658	241	21	obligations	obligation	NOUN
ajfa-12658	241	22	.	.	PUNCT
ajfa-12658	242	1	potentially	potentially	ADV
ajfa-12658	242	2	,	,	PUNCT
ajfa-12658	242	3	there	there	PRON
ajfa-12658	242	4	can	can	AUX
ajfa-12658	242	5	be	be	AUX
ajfa-12658	242	6	conflicts	conflict	NOUN
ajfa-12658	242	7	between	between	ADP
ajfa-12658	242	8	disclosing	disclose	VERB
ajfa-12658	242	9	social	social	ADJ
ajfa-12658	242	10	information	information	NOUN
ajfa-12658	242	11	and	and	CCONJ
ajfa-12658	242	12	incentives	incentive	NOUN
ajfa-12658	242	13	of	of	ADP
ajfa-12658	242	14	management	management	NOUN
ajfa-12658	242	15	.	.	PUNCT
ajfa-12658	243	1	this	this	PRON
ajfa-12658	243	2	is	be	AUX
ajfa-12658	243	3	because	because	SCONJ
ajfa-12658	243	4	from	from	ADP
ajfa-12658	243	5	the	the	DET
ajfa-12658	243	6	shareholders	shareholder	NOUN
ajfa-12658	243	7	’	’	PART
ajfa-12658	243	8	perspective	perspective	NOUN
ajfa-12658	243	9	,	,	PUNCT
ajfa-12658	243	10	disclosure	disclosure	NOUN
ajfa-12658	243	11	of	of	ADP
ajfa-12658	243	12	social	social	ADJ
ajfa-12658	243	13	and	and	CCONJ
ajfa-12658	243	14	environmental	environmental	ADJ
ajfa-12658	243	15	information	information	NOUN
ajfa-12658	243	16	may	may	AUX
ajfa-12658	243	17	be	be	AUX
ajfa-12658	243	18	perceived	perceive	VERB
ajfa-12658	243	19	as	as	ADP
ajfa-12658	243	20	a	a	DET
ajfa-12658	243	21	confession	confession	NOUN
ajfa-12658	243	22	of	of	ADP
ajfa-12658	243	23	guilt	guilt	NOUN
ajfa-12658	243	24	,	,	PUNCT
ajfa-12658	243	25	so	so	SCONJ
ajfa-12658	243	26	that	that	SCONJ
ajfa-12658	243	27	they	they	PRON
ajfa-12658	243	28	are	be	AUX
ajfa-12658	243	29	reluctant	reluctant	ADJ
ajfa-12658	243	30	to	to	PART
ajfa-12658	243	31	issue	issue	VERB
ajfa-12658	243	32	social	social	ADJ
ajfa-12658	243	33	disclosure	disclosure	NOUN
ajfa-12658	243	34	in	in	ADP
ajfa-12658	243	35	order	order	NOUN
ajfa-12658	243	36	to	to	PART
ajfa-12658	243	37	maintain	maintain	VERB
ajfa-12658	243	38	their	their	PRON
ajfa-12658	243	39	own	own	ADJ
ajfa-12658	243	40	value	value	NOUN
ajfa-12658	243	41	(	(	PUNCT
ajfa-12658	243	42	ma	ma	PROPN
ajfa-12658	243	43	&	&	CCONJ
ajfa-12658	243	44	zhao	zhao	PROPN
ajfa-12658	243	45	,	,	PUNCT
ajfa-12658	243	46	2009	2009	NUM
ajfa-12658	243	47	)	)	PUNCT
ajfa-12658	243	48	.	.	PUNCT
ajfa-12658	244	1	according	accord	VERB
ajfa-12658	244	2	to	to	ADP
ajfa-12658	244	3	christopher	christopher	PROPN
ajfa-12658	244	4	and	and	CCONJ
ajfa-12658	244	5	filipovic	filipovic	PROPN
ajfa-12658	244	6	(	(	PUNCT
ajfa-12658	244	7	2008	2008	NUM
ajfa-12658	244	8	)	)	PUNCT
ajfa-12658	244	9	and	and	CCONJ
ajfa-12658	244	10	ma	ma	PROPN
ajfa-12658	244	11	and	and	CCONJ
ajfa-12658	244	12	zhao	zhao	PROPN
ajfa-12658	244	13	(	(	PUNCT
ajfa-12658	244	14	2009	2009	NUM
ajfa-12658	244	15	)	)	PUNCT
ajfa-12658	244	16	the	the	PRON
ajfa-12658	244	17	higher	high	ADJ
ajfa-12658	244	18	the	the	DET
ajfa-12658	244	19	leverage	leverage	NOUN
ajfa-12658	244	20	,	,	PUNCT
ajfa-12658	244	21	the	the	PRON
ajfa-12658	244	22	more	more	ADV
ajfa-12658	244	23	the	the	DET
ajfa-12658	244	24	company	company	NOUN
ajfa-12658	244	25	is	be	AUX
ajfa-12658	244	26	likely	likely	ADJ
ajfa-12658	244	27	to	to	PART
ajfa-12658	244	28	disclose	disclose	VERB
ajfa-12658	244	29	social	social	ADJ
ajfa-12658	244	30	information	information	NOUN
ajfa-12658	244	31	.	.	PUNCT
ajfa-12658	245	1	this	this	PRON
ajfa-12658	245	2	also	also	ADV
ajfa-12658	245	3	implies	imply	VERB
ajfa-12658	245	4	that	that	SCONJ
ajfa-12658	245	5	if	if	SCONJ
ajfa-12658	245	6	creditors	creditor	NOUN
ajfa-12658	245	7	are	be	AUX
ajfa-12658	245	8	concerned	concern	VERB
ajfa-12658	245	9	with	with	ADP
ajfa-12658	245	10	social	social	ADJ
ajfa-12658	245	11	responsibility	responsibility	NOUN
ajfa-12658	245	12	activities	activity	NOUN
ajfa-12658	245	13	,	,	PUNCT
ajfa-12658	245	14	the	the	DET
ajfa-12658	245	15	company	company	NOUN
ajfa-12658	245	16	will	will	AUX
ajfa-12658	245	17	be	be	AUX
ajfa-12658	245	18	more	more	ADV
ajfa-12658	245	19	likely	likely	ADJ
ajfa-12658	245	20	to	to	PART
ajfa-12658	245	21	disclose	disclose	VERB
ajfa-12658	245	22	environmental	environmental	ADJ
ajfa-12658	245	23	and	and	CCONJ
ajfa-12658	245	24	social	social	ADJ
ajfa-12658	245	25	information	information	NOUN
ajfa-12658	245	26	.	.	PUNCT
ajfa-12658	246	1	leverage	leverage	NOUN
ajfa-12658	246	2	in	in	ADP
ajfa-12658	246	3	this	this	DET
ajfa-12658	246	4	study	study	NOUN
ajfa-12658	246	5	is	be	AUX
ajfa-12658	246	6	measured	measure	VERB
ajfa-12658	246	7	by	by	ADP
ajfa-12658	246	8	debt	debt	NOUN
ajfa-12658	246	9	to	to	ADP
ajfa-12658	246	10	equity	equity	NOUN
ajfa-12658	246	11	for	for	ADP
ajfa-12658	246	12	operating	operate	VERB
ajfa-12658	246	13	leverage	leverage	NOUN
ajfa-12658	246	14	ratio	ratio	NOUN
ajfa-12658	246	15	.	.	PUNCT
ajfa-12658	247	1	h5a	h5a	NOUN
ajfa-12658	247	2	:	:	PUNCT
ajfa-12658	247	3	the	the	DET
ajfa-12658	247	4	extent	extent	NOUN
ajfa-12658	247	5	of	of	ADP
ajfa-12658	247	6	voluntary	voluntary	ADJ
ajfa-12658	247	7	environmental	environmental	ADJ
ajfa-12658	247	8	disclosure	disclosure	NOUN
ajfa-12658	247	9	in	in	ADP
ajfa-12658	247	10	the	the	DET
ajfa-12658	247	11	annual	annual	ADJ
ajfa-12658	247	12	reports	report	NOUN
ajfa-12658	247	13	of	of	ADP
ajfa-12658	247	14	chinese	chinese	ADJ
ajfa-12658	247	15	listed	list	VERB
ajfa-12658	247	16	mining	mining	NOUN
ajfa-12658	247	17	,	,	PUNCT
ajfa-12658	247	18	utility	utility	NOUN
ajfa-12658	247	19	and	and	CCONJ
ajfa-12658	247	20	chemical	chemical	NOUN
ajfa-12658	247	21	companies	company	NOUN
ajfa-12658	247	22	is	be	AUX
ajfa-12658	247	23	positively	positively	ADV
ajfa-12658	247	24	related	relate	VERB
ajfa-12658	247	25	to	to	ADP
ajfa-12658	247	26	operating	operate	VERB
ajfa-12658	247	27	leverage	leverage	NOUN
ajfa-12658	247	28	.	.	PUNCT
ajfa-12658	248	1	h5b	h5b	PROPN
ajfa-12658	248	2	:	:	PUNCT
ajfa-12658	248	3	the	the	DET
ajfa-12658	248	4	extent	extent	NOUN
ajfa-12658	248	5	of	of	ADP
ajfa-12658	248	6	voluntary	voluntary	ADJ
ajfa-12658	248	7	social	social	ADJ
ajfa-12658	248	8	disclosure	disclosure	NOUN
ajfa-12658	248	9	in	in	ADP
ajfa-12658	248	10	the	the	DET
ajfa-12658	248	11	annual	annual	ADJ
ajfa-12658	248	12	reports	report	NOUN
ajfa-12658	248	13	of	of	ADP
ajfa-12658	248	14	chinese	chinese	ADJ
ajfa-12658	248	15	listed	list	VERB
ajfa-12658	248	16	mining	mining	NOUN
ajfa-12658	248	17	,	,	PUNCT
ajfa-12658	248	18	utility	utility	NOUN
ajfa-12658	248	19	and	and	CCONJ
ajfa-12658	248	20	chemical	chemical	NOUN
ajfa-12658	248	21	companies	company	NOUN
ajfa-12658	248	22	is	be	AUX
ajfa-12658	248	23	positively	positively	ADV
ajfa-12658	248	24	related	relate	VERB
ajfa-12658	248	25	to	to	ADP
ajfa-12658	248	26	operating	operate	VERB
ajfa-12658	248	27	leverage	leverage	NOUN
ajfa-12658	248	28	.	.	PUNCT
ajfa-12658	249	1	2.10	2.10	NUM
ajfa-12658	249	2	.	.	PUNCT
ajfa-12658	249	3	company	company	NOUN
ajfa-12658	249	4	age	age	NOUN
ajfa-12658	249	5	(	(	PUNCT
ajfa-12658	249	6	age	age	NOUN
ajfa-12658	249	7	)	)	PUNCT
ajfa-12658	249	8	under	under	ADP
ajfa-12658	249	9	the	the	DET
ajfa-12658	249	10	legitimacy	legitimacy	NOUN
ajfa-12658	249	11	theory	theory	NOUN
ajfa-12658	249	12	,	,	PUNCT
ajfa-12658	249	13	organisations	organisation	NOUN
ajfa-12658	249	14	’	'	PUNCT
ajfa-12658	249	15	societal	societal	ADJ
ajfa-12658	249	16	existence	existence	NOUN
ajfa-12658	249	17	depends	depend	VERB
ajfa-12658	249	18	on	on	ADP
ajfa-12658	249	19	the	the	DET
ajfa-12658	249	20	acceptance	acceptance	NOUN
ajfa-12658	249	21	of	of	ADP
ajfa-12658	249	22	the	the	DET
ajfa-12658	249	23	society	society	NOUN
ajfa-12658	249	24	where	where	SCONJ
ajfa-12658	249	25	they	they	PRON
ajfa-12658	249	26	operate	operate	VERB
ajfa-12658	249	27	.	.	PUNCT
ajfa-12658	250	1	as	as	SCONJ
ajfa-12658	250	2	the	the	DET
ajfa-12658	250	3	organisations	organisation	NOUN
ajfa-12658	250	4	can	can	AUX
ajfa-12658	250	5	be	be	AUX
ajfa-12658	250	6	influenced	influence	VERB
ajfa-12658	250	7	by	by	ADP
ajfa-12658	250	8	,	,	PUNCT
ajfa-12658	250	9	and	and	CCONJ
ajfa-12658	250	10	have	have	VERB
ajfa-12658	250	11	influences	influence	NOUN
ajfa-12658	250	12	to	to	ADP
ajfa-12658	250	13	the	the	DET
ajfa-12658	250	14	society	society	NOUN
ajfa-12658	250	15	,	,	PUNCT
ajfa-12658	250	16	legitimacy	legitimacy	NOUN
ajfa-12658	250	17	is	be	AUX
ajfa-12658	250	18	assumed	assume	VERB
ajfa-12658	250	19	as	as	ADP
ajfa-12658	250	20	an	an	DET
ajfa-12658	250	21	important	important	ADJ
ajfa-12658	250	22	resource	resource	NOUN
ajfa-12658	250	23	determining	determine	VERB
ajfa-12658	250	24	their	their	PRON
ajfa-12658	250	25	survival	survival	NOUN
ajfa-12658	250	26	(	(	PUNCT
ajfa-12658	250	27	deegan	deegan	PROPN
ajfa-12658	250	28	,	,	PUNCT
ajfa-12658	250	29	2002	2002	NUM
ajfa-12658	250	30	)	)	PUNCT
ajfa-12658	250	31	.	.	PUNCT
ajfa-12658	251	1	older	old	ADJ
ajfa-12658	251	2	companies	company	NOUN
ajfa-12658	251	3	with	with	ADP
ajfa-12658	251	4	longer	long	ADJ
ajfa-12658	251	5	societal	societal	ADJ
ajfa-12658	251	6	existence	existence	NOUN
ajfa-12658	251	7	may	may	AUX
ajfa-12658	251	8	have	have	AUX
ajfa-12658	251	9	taken	take	VERB
ajfa-12658	251	10	relatively	relatively	ADV
ajfa-12658	251	11	more	more	ADJ
ajfa-12658	251	12	legitimacy	legitimacy	NOUN
ajfa-12658	251	13	.	.	PUNCT
ajfa-12658	252	1	according	accord	VERB
ajfa-12658	252	2	to	to	ADP
ajfa-12658	252	3	yang	yang	PROPN
ajfa-12658	252	4	(	(	PUNCT
ajfa-12658	252	5	2009	2009	NUM
ajfa-12658	252	6	)	)	PUNCT
ajfa-12658	252	7	,	,	PUNCT
ajfa-12658	252	8	these	these	DET
ajfa-12658	252	9	companies	company	NOUN
ajfa-12658	252	10	usually	usually	ADV
ajfa-12658	252	11	have	have	VERB
ajfa-12658	252	12	longer	long	ADJ
ajfa-12658	252	13	performance	performance	NOUN
ajfa-12658	252	14	experience	experience	NOUN
ajfa-12658	252	15	and	and	CCONJ
ajfa-12658	252	16	histories	history	NOUN
ajfa-12658	252	17	,	,	PUNCT
ajfa-12658	252	18	and	and	CCONJ
ajfa-12658	252	19	are	be	AUX
ajfa-12658	252	20	mature	mature	ADJ
ajfa-12658	252	21	.	.	PUNCT
ajfa-12658	253	1	subsequently	subsequently	ADV
ajfa-12658	253	2	,	,	PUNCT
ajfa-12658	253	3	organisations	organisation	NOUN
ajfa-12658	253	4	’	'	PUNCT
ajfa-12658	253	5	reputation	reputation	NOUN
ajfa-12658	253	6	and	and	CCONJ
ajfa-12658	253	7	involvement	involvement	NOUN
ajfa-12658	253	8	of	of	ADP
ajfa-12658	253	9	social	social	ADJ
ajfa-12658	253	10	responsibility	responsibility	NOUN
ajfa-12658	253	11	may	may	AUX
ajfa-12658	253	12	become	become	VERB
ajfa-12658	253	13	ingrained	ingrained	ADJ
ajfa-12658	253	14	(	(	PUNCT
ajfa-12658	253	15	kong	kong	PROPN
ajfa-12658	253	16	,	,	PUNCT
ajfa-12658	253	17	1996	1996	NUM
ajfa-12658	253	18	)	)	PUNCT
ajfa-12658	253	19	.	.	PUNCT
ajfa-12658	254	1	as	as	SCONJ
ajfa-12658	254	2	a	a	DET
ajfa-12658	254	3	company	company	NOUN
ajfa-12658	254	4	operates	operate	VERB
ajfa-12658	254	5	longer	long	ADV
ajfa-12658	254	6	,	,	PUNCT
ajfa-12658	254	7	there	there	PRON
ajfa-12658	254	8	will	will	AUX
ajfa-12658	254	9	be	be	AUX
ajfa-12658	254	10	more	more	ADJ
ajfa-12658	254	11	communication	communication	NOUN
ajfa-12658	254	12	needed	need	VERB
ajfa-12658	254	13	to	to	ADP
ajfa-12658	254	14	the	the	DET
ajfa-12658	254	15	outside	outside	ADJ
ajfa-12658	254	16	community	community	NOUN
ajfa-12658	254	17	.	.	PUNCT
ajfa-12658	255	1	this	this	PRON
ajfa-12658	255	2	provides	provide	VERB
ajfa-12658	255	3	companies	company	NOUN
ajfa-12658	255	4	with	with	ADP
ajfa-12658	255	5	wide	wide	ADJ
ajfa-12658	255	6	social	social	ADJ
ajfa-12658	255	7	networks	network	NOUN
ajfa-12658	255	8	,	,	PUNCT
ajfa-12658	255	9	affecting	affect	VERB
ajfa-12658	255	10	their	their	PRON
ajfa-12658	255	11	public	public	ADJ
ajfa-12658	255	12	images	image	NOUN
ajfa-12658	255	13	(	(	PUNCT
ajfa-12658	255	14	yang	yang	PROPN
ajfa-12658	255	15	,	,	PUNCT
ajfa-12658	255	16	2009	2009	NUM
ajfa-12658	255	17	)	)	PUNCT
ajfa-12658	255	18	.	.	PUNCT
ajfa-12658	256	1	in	in	ADP
ajfa-12658	256	2	sensitive	sensitive	ADJ
ajfa-12658	256	3	industries	industry	NOUN
ajfa-12658	256	4	,	,	PUNCT
ajfa-12658	256	5	the	the	DET
ajfa-12658	256	6	public	public	NOUN
ajfa-12658	256	7	and	and	CCONJ
ajfa-12658	256	8	the	the	DET
ajfa-12658	256	9	media	medium	NOUN
ajfa-12658	256	10	can	can	AUX
ajfa-12658	256	11	be	be	AUX
ajfa-12658	256	12	quickly	quickly	ADV
ajfa-12658	256	13	alerted	alert	VERB
ajfa-12658	256	14	if	if	SCONJ
ajfa-12658	256	15	a	a	DET
ajfa-12658	256	16	mature	mature	ADJ
ajfa-12658	256	17	company	company	NOUN
ajfa-12658	256	18	asian	asian	ADJ
ajfa-12658	256	19	journal	journal	NOUN
ajfa-12658	256	20	of	of	ADP
ajfa-12658	256	21	finance	finance	PROPN
ajfa-12658	256	22	&	&	CCONJ
ajfa-12658	256	23	accounting	accounting	PROPN
ajfa-12658	256	24	issn	issn	PROPN
ajfa-12658	256	25	1946	1946	NUM
ajfa-12658	256	26	-	-	PUNCT
ajfa-12658	256	27	052x	052x	NOUN
ajfa-12658	256	28	2018	2018	NUM
ajfa-12658	256	29	,	,	PUNCT
ajfa-12658	256	30	vol	vol	NOUN
ajfa-12658	256	31	.	.	PROPN
ajfa-12658	256	32	10	10	NUM
ajfa-12658	256	33	,	,	PUNCT
ajfa-12658	256	34	no	no	INTJ
ajfa-12658	256	35	.	.	NOUN
ajfa-12658	256	36	1	1	NUM
ajfa-12658	256	37	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	256	38	321	321	NUM
ajfa-12658	256	39	reduces	reduce	VERB
ajfa-12658	256	40	the	the	DET
ajfa-12658	256	41	extent	extent	NOUN
ajfa-12658	256	42	of	of	ADP
ajfa-12658	256	43	social	social	ADJ
ajfa-12658	256	44	activities	activity	NOUN
ajfa-12658	256	45	.	.	PUNCT
ajfa-12658	257	1	consequently	consequently	ADV
ajfa-12658	257	2	,	,	PUNCT
ajfa-12658	257	3	it	it	PRON
ajfa-12658	257	4	will	will	AUX
ajfa-12658	257	5	result	result	VERB
ajfa-12658	257	6	in	in	ADP
ajfa-12658	257	7	company	company	NOUN
ajfa-12658	257	8	regulations	regulation	NOUN
ajfa-12658	257	9	and	and	CCONJ
ajfa-12658	257	10	political	political	ADJ
ajfa-12658	257	11	pressure	pressure	NOUN
ajfa-12658	257	12	from	from	ADP
ajfa-12658	257	13	the	the	DET
ajfa-12658	257	14	outside	outside	NOUN
ajfa-12658	257	15	to	to	PART
ajfa-12658	257	16	encourage	encourage	VERB
ajfa-12658	257	17	disclosing	disclose	VERB
ajfa-12658	257	18	social	social	ADJ
ajfa-12658	257	19	responsibility	responsibility	NOUN
ajfa-12658	257	20	and	and	CCONJ
ajfa-12658	257	21	practices	practice	NOUN
ajfa-12658	257	22	(	(	PUNCT
ajfa-12658	257	23	yuan	yuan	NOUN
ajfa-12658	257	24	,	,	PUNCT
ajfa-12658	257	25	2007	2007	NUM
ajfa-12658	257	26	)	)	PUNCT
ajfa-12658	257	27	.	.	PUNCT
ajfa-12658	258	1	as	as	SCONJ
ajfa-12658	258	2	voluntary	voluntary	ADJ
ajfa-12658	258	3	social	social	ADJ
ajfa-12658	258	4	disclosure	disclosure	NOUN
ajfa-12658	258	5	is	be	AUX
ajfa-12658	258	6	a	a	DET
ajfa-12658	258	7	way	way	NOUN
ajfa-12658	258	8	that	that	PRON
ajfa-12658	258	9	management	management	NOUN
ajfa-12658	258	10	can	can	AUX
ajfa-12658	258	11	actively	actively	ADV
ajfa-12658	258	12	overcome	overcome	VERB
ajfa-12658	258	13	this	this	DET
ajfa-12658	258	14	pressure	pressure	NOUN
ajfa-12658	258	15	from	from	ADP
ajfa-12658	258	16	the	the	DET
ajfa-12658	258	17	public	public	NOUN
ajfa-12658	258	18	,	,	PUNCT
ajfa-12658	258	19	the	the	PRON
ajfa-12658	258	20	longer	long	ADJ
ajfa-12658	258	21	a	a	DET
ajfa-12658	258	22	company	company	NOUN
ajfa-12658	258	23	has	have	AUX
ajfa-12658	258	24	been	be	AUX
ajfa-12658	258	25	listed	list	VERB
ajfa-12658	258	26	on	on	ADP
ajfa-12658	258	27	the	the	DET
ajfa-12658	258	28	stock	stock	NOUN
ajfa-12658	258	29	exchange	exchange	NOUN
ajfa-12658	258	30	,	,	PUNCT
ajfa-12658	258	31	the	the	PRON
ajfa-12658	258	32	more	more	ADV
ajfa-12658	258	33	likely	likely	ADJ
ajfa-12658	258	34	the	the	DET
ajfa-12658	258	35	company	company	NOUN
ajfa-12658	258	36	would	would	AUX
ajfa-12658	258	37	disclose	disclose	VERB
ajfa-12658	258	38	social	social	ADJ
ajfa-12658	258	39	information	information	NOUN
ajfa-12658	258	40	.	.	PUNCT
ajfa-12658	259	1	other	other	ADJ
ajfa-12658	259	2	studies	study	NOUN
ajfa-12658	259	3	have	have	AUX
ajfa-12658	259	4	found	find	VERB
ajfa-12658	259	5	positive	positive	ADJ
ajfa-12658	259	6	significant	significant	ADJ
ajfa-12658	259	7	relations	relation	NOUN
ajfa-12658	259	8	between	between	ADP
ajfa-12658	259	9	company	company	NOUN
ajfa-12658	259	10	age	age	NOUN
ajfa-12658	259	11	and	and	CCONJ
ajfa-12658	259	12	the	the	DET
ajfa-12658	259	13	extent	extent	NOUN
ajfa-12658	259	14	of	of	ADP
ajfa-12658	259	15	voluntary	voluntary	ADJ
ajfa-12658	259	16	social	social	ADJ
ajfa-12658	259	17	disclosure	disclosure	NOUN
ajfa-12658	259	18	(	(	PUNCT
ajfa-12658	259	19	roberts	roberts	PROPN
ajfa-12658	259	20	,	,	PUNCT
ajfa-12658	259	21	1992	1992	NUM
ajfa-12658	259	22	;	;	PUNCT
ajfa-12658	259	23	yang	yang	PROPN
ajfa-12658	259	24	,	,	PUNCT
ajfa-12658	259	25	2009	2009	NUM
ajfa-12658	259	26	)	)	PUNCT
ajfa-12658	259	27	.	.	PUNCT
ajfa-12658	260	1	company	company	NOUN
ajfa-12658	260	2	age	age	NOUN
ajfa-12658	260	3	in	in	ADP
ajfa-12658	260	4	this	this	DET
ajfa-12658	260	5	study	study	NOUN
ajfa-12658	260	6	,	,	PUNCT
ajfa-12658	260	7	therefore	therefore	ADV
ajfa-12658	260	8	,	,	PUNCT
ajfa-12658	260	9	is	be	AUX
ajfa-12658	260	10	measured	measure	VERB
ajfa-12658	260	11	by	by	ADP
ajfa-12658	260	12	the	the	DET
ajfa-12658	260	13	number	number	NOUN
ajfa-12658	260	14	of	of	ADP
ajfa-12658	260	15	years	year	NOUN
ajfa-12658	260	16	a	a	DET
ajfa-12658	260	17	company	company	NOUN
ajfa-12658	260	18	has	have	AUX
ajfa-12658	260	19	become	become	AUX
ajfa-12658	260	20	listed	list	VERB
ajfa-12658	260	21	.	.	PUNCT
ajfa-12658	261	1	h6a	h6a	PROPN
ajfa-12658	261	2	:	:	PUNCT
ajfa-12658	261	3	the	the	DET
ajfa-12658	261	4	extent	extent	NOUN
ajfa-12658	261	5	of	of	ADP
ajfa-12658	261	6	voluntary	voluntary	ADJ
ajfa-12658	261	7	environmental	environmental	ADJ
ajfa-12658	261	8	disclosure	disclosure	NOUN
ajfa-12658	261	9	in	in	ADP
ajfa-12658	261	10	the	the	DET
ajfa-12658	261	11	annual	annual	ADJ
ajfa-12658	261	12	reports	report	NOUN
ajfa-12658	261	13	of	of	ADP
ajfa-12658	261	14	chinese	chinese	ADJ
ajfa-12658	261	15	listed	list	VERB
ajfa-12658	261	16	mining	mining	NOUN
ajfa-12658	261	17	,	,	PUNCT
ajfa-12658	261	18	utility	utility	NOUN
ajfa-12658	261	19	and	and	CCONJ
ajfa-12658	261	20	chemical	chemical	NOUN
ajfa-12658	261	21	companies	company	NOUN
ajfa-12658	261	22	is	be	AUX
ajfa-12658	261	23	positively	positively	ADV
ajfa-12658	261	24	related	relate	VERB
ajfa-12658	261	25	to	to	ADP
ajfa-12658	261	26	company	company	NOUN
ajfa-12658	261	27	age	age	NOUN
ajfa-12658	261	28	.	.	PUNCT
ajfa-12658	262	1	h6b	h6b	PROPN
ajfa-12658	262	2	:	:	PUNCT
ajfa-12658	262	3	the	the	DET
ajfa-12658	262	4	extent	extent	NOUN
ajfa-12658	262	5	of	of	ADP
ajfa-12658	262	6	voluntary	voluntary	ADJ
ajfa-12658	262	7	social	social	ADJ
ajfa-12658	262	8	disclosure	disclosure	NOUN
ajfa-12658	262	9	in	in	ADP
ajfa-12658	262	10	the	the	DET
ajfa-12658	262	11	annual	annual	ADJ
ajfa-12658	262	12	reports	report	NOUN
ajfa-12658	262	13	of	of	ADP
ajfa-12658	262	14	chinese	chinese	ADJ
ajfa-12658	262	15	listed	list	VERB
ajfa-12658	262	16	mining	mining	NOUN
ajfa-12658	262	17	,	,	PUNCT
ajfa-12658	262	18	utility	utility	NOUN
ajfa-12658	262	19	and	and	CCONJ
ajfa-12658	262	20	chemical	chemical	NOUN
ajfa-12658	262	21	companies	company	NOUN
ajfa-12658	262	22	is	be	AUX
ajfa-12658	262	23	positively	positively	ADV
ajfa-12658	262	24	related	relate	VERB
ajfa-12658	262	25	to	to	ADP
ajfa-12658	262	26	company	company	NOUN
ajfa-12658	262	27	age	age	NOUN
ajfa-12658	262	28	.	.	PUNCT
ajfa-12658	263	1	2.11	2.11	NUM
ajfa-12658	263	2	.	.	PUNCT
ajfa-12658	263	3	firm	firm	ADJ
ajfa-12658	263	4	size	size	NOUN
ajfa-12658	263	5	(	(	PUNCT
ajfa-12658	263	6	size	size	NOUN
ajfa-12658	263	7	)	)	PUNCT
ajfa-12658	263	8	large	large	ADJ
ajfa-12658	263	9	firms	firm	NOUN
ajfa-12658	263	10	in	in	ADP
ajfa-12658	263	11	sensitive	sensitive	ADJ
ajfa-12658	263	12	industries	industry	NOUN
ajfa-12658	263	13	are	be	AUX
ajfa-12658	263	14	deemed	deem	VERB
ajfa-12658	263	15	to	to	PART
ajfa-12658	263	16	be	be	AUX
ajfa-12658	263	17	more	more	ADV
ajfa-12658	263	18	subjected	subject	VERB
ajfa-12658	263	19	to	to	ADP
ajfa-12658	263	20	public	public	ADJ
ajfa-12658	263	21	exposure	exposure	NOUN
ajfa-12658	263	22	,	,	PUNCT
ajfa-12658	263	23	and	and	CCONJ
ajfa-12658	263	24	often	often	ADV
ajfa-12658	263	25	they	they	PRON
ajfa-12658	263	26	would	would	AUX
ajfa-12658	263	27	face	face	VERB
ajfa-12658	263	28	more	more	ADV
ajfa-12658	263	29	legitimate	legitimate	ADJ
ajfa-12658	263	30	issues	issue	NOUN
ajfa-12658	263	31	than	than	ADP
ajfa-12658	263	32	smaller	small	ADJ
ajfa-12658	263	33	firms	firm	NOUN
ajfa-12658	263	34	(	(	PUNCT
ajfa-12658	263	35	watts	watts	PROPN
ajfa-12658	263	36	&	&	CCONJ
ajfa-12658	263	37	zimmerman	zimmerman	PROPN
ajfa-12658	263	38	,	,	PUNCT
ajfa-12658	263	39	1978	1978	NUM
ajfa-12658	263	40	)	)	PUNCT
ajfa-12658	263	41	.	.	PUNCT
ajfa-12658	264	1	as	as	ADP
ajfa-12658	264	2	a	a	DET
ajfa-12658	264	3	result	result	NOUN
ajfa-12658	264	4	,	,	PUNCT
ajfa-12658	264	5	large	large	ADJ
ajfa-12658	264	6	firms	firm	NOUN
ajfa-12658	264	7	can	can	AUX
ajfa-12658	264	8	be	be	AUX
ajfa-12658	264	9	easily	easily	ADV
ajfa-12658	264	10	subjected	subject	VERB
ajfa-12658	264	11	to	to	ADP
ajfa-12658	264	12	“	"	PUNCT
ajfa-12658	264	13	public	public	ADJ
ajfa-12658	264	14	expectation	expectation	NOUN
ajfa-12658	264	15	of	of	ADP
ajfa-12658	264	16	social	social	ADJ
ajfa-12658	264	17	performance	performance	NOUN
ajfa-12658	264	18	,	,	PUNCT
ajfa-12658	264	19	government	government	NOUN
ajfa-12658	264	20	-	-	PUNCT
ajfa-12658	264	21	imposed	impose	VERB
ajfa-12658	264	22	taxation	taxation	NOUN
ajfa-12658	264	23	and	and	CCONJ
ajfa-12658	264	24	other	other	ADJ
ajfa-12658	264	25	regulations	regulation	NOUN
ajfa-12658	264	26	,	,	PUNCT
ajfa-12658	264	27	as	as	ADV
ajfa-12658	264	28	well	well	ADV
ajfa-12658	264	29	as	as	ADP
ajfa-12658	264	30	more	more	ADJ
ajfa-12658	264	31	media	media	NOUN
ajfa-12658	264	32	attention	attention	NOUN
ajfa-12658	264	33	and	and	CCONJ
ajfa-12658	264	34	exposure	exposure	NOUN
ajfa-12658	264	35	”	"	PUNCT
ajfa-12658	264	36	(	(	PUNCT
ajfa-12658	264	37	hu	hu	PROPN
ajfa-12658	264	38	,	,	PUNCT
ajfa-12658	264	39	2009	2009	NUM
ajfa-12658	264	40	,	,	PUNCT
ajfa-12658	264	41	p.	p.	NOUN
ajfa-12658	264	42	53	53	NUM
ajfa-12658	264	43	)	)	PUNCT
ajfa-12658	264	44	.	.	PUNCT
ajfa-12658	265	1	hence	hence	ADV
ajfa-12658	265	2	,	,	PUNCT
ajfa-12658	265	3	larger	large	ADJ
ajfa-12658	265	4	firms	firm	NOUN
ajfa-12658	265	5	are	be	AUX
ajfa-12658	265	6	more	more	ADV
ajfa-12658	265	7	likely	likely	ADJ
ajfa-12658	265	8	to	to	PART
ajfa-12658	265	9	use	use	VERB
ajfa-12658	265	10	certain	certain	ADJ
ajfa-12658	265	11	accounting	accounting	NOUN
ajfa-12658	265	12	policies	policy	NOUN
ajfa-12658	265	13	in	in	ADP
ajfa-12658	265	14	order	order	NOUN
ajfa-12658	265	15	to	to	PART
ajfa-12658	265	16	enhance	enhance	VERB
ajfa-12658	265	17	their	their	PRON
ajfa-12658	265	18	legitimacy	legitimacy	NOUN
ajfa-12658	265	19	.	.	PUNCT
ajfa-12658	266	1	in	in	ADP
ajfa-12658	266	2	addition	addition	NOUN
ajfa-12658	266	3	,	,	PUNCT
ajfa-12658	266	4	under	under	ADP
ajfa-12658	266	5	the	the	DET
ajfa-12658	266	6	legitimacy	legitimacy	NOUN
ajfa-12658	266	7	theory	theory	NOUN
ajfa-12658	266	8	,	,	PUNCT
ajfa-12658	266	9	large	large	ADJ
ajfa-12658	266	10	companies	company	NOUN
ajfa-12658	266	11	would	would	AUX
ajfa-12658	266	12	be	be	AUX
ajfa-12658	266	13	expected	expect	VERB
ajfa-12658	266	14	to	to	PART
ajfa-12658	266	15	comply	comply	VERB
ajfa-12658	266	16	with	with	ADP
ajfa-12658	266	17	their	their	PRON
ajfa-12658	266	18	‘	'	PUNCT
ajfa-12658	266	19	social	social	ADJ
ajfa-12658	266	20	contact	contact	NOUN
ajfa-12658	266	21	’	'	PUNCT
ajfa-12658	266	22	.	.	PUNCT
ajfa-12658	267	1	one	one	NUM
ajfa-12658	267	2	effective	effective	ADJ
ajfa-12658	267	3	way	way	NOUN
ajfa-12658	267	4	that	that	PRON
ajfa-12658	267	5	they	they	PRON
ajfa-12658	267	6	can	can	AUX
ajfa-12658	267	7	present	present	VERB
ajfa-12658	267	8	this	this	PRON
ajfa-12658	267	9	,	,	PUNCT
ajfa-12658	267	10	is	be	AUX
ajfa-12658	267	11	by	by	ADP
ajfa-12658	267	12	reporting	report	VERB
ajfa-12658	267	13	environmental	environmental	ADJ
ajfa-12658	267	14	and	and	CCONJ
ajfa-12658	267	15	social	social	ADJ
ajfa-12658	267	16	information	information	NOUN
ajfa-12658	267	17	through	through	ADP
ajfa-12658	267	18	annual	annual	ADJ
ajfa-12658	267	19	reports	report	NOUN
ajfa-12658	267	20	.	.	PUNCT
ajfa-12658	268	1	following	follow	VERB
ajfa-12658	268	2	the	the	DET
ajfa-12658	268	3	legitimacy	legitimacy	NOUN
ajfa-12658	268	4	theory	theory	NOUN
ajfa-12658	268	5	,	,	PUNCT
ajfa-12658	268	6	larger	large	ADJ
ajfa-12658	268	7	firms	firm	NOUN
ajfa-12658	268	8	would	would	AUX
ajfa-12658	268	9	have	have	VERB
ajfa-12658	268	10	more	more	ADJ
ajfa-12658	268	11	incentive	incentive	NOUN
ajfa-12658	268	12	to	to	PART
ajfa-12658	268	13	disclose	disclose	VERB
ajfa-12658	268	14	voluntary	voluntary	ADJ
ajfa-12658	268	15	environmental	environmental	ADJ
ajfa-12658	268	16	and	and	CCONJ
ajfa-12658	268	17	social	social	ADJ
ajfa-12658	268	18	information	information	NOUN
ajfa-12658	268	19	to	to	PART
ajfa-12658	268	20	manage	manage	VERB
ajfa-12658	268	21	their	their	PRON
ajfa-12658	268	22	social	social	ADJ
ajfa-12658	268	23	contract	contract	NOUN
ajfa-12658	268	24	and	and	CCONJ
ajfa-12658	268	25	legitimacy	legitimacy	NOUN
ajfa-12658	268	26	.	.	PUNCT
ajfa-12658	269	1	h7a	h7a	PROPN
ajfa-12658	269	2	:	:	PUNCT
ajfa-12658	269	3	the	the	DET
ajfa-12658	269	4	extent	extent	NOUN
ajfa-12658	269	5	of	of	ADP
ajfa-12658	269	6	voluntary	voluntary	ADJ
ajfa-12658	269	7	environmental	environmental	ADJ
ajfa-12658	269	8	and	and	CCONJ
ajfa-12658	269	9	social	social	ADJ
ajfa-12658	269	10	disclosure	disclosure	NOUN
ajfa-12658	269	11	in	in	ADP
ajfa-12658	269	12	the	the	DET
ajfa-12658	269	13	annual	annual	ADJ
ajfa-12658	269	14	reports	report	NOUN
ajfa-12658	269	15	of	of	ADP
ajfa-12658	269	16	chinese	chinese	ADJ
ajfa-12658	269	17	listed	list	VERB
ajfa-12658	269	18	mining	mining	NOUN
ajfa-12658	269	19	companies	company	NOUN
ajfa-12658	269	20	is	be	AUX
ajfa-12658	269	21	positively	positively	ADV
ajfa-12658	269	22	related	relate	VERB
ajfa-12658	269	23	to	to	ADP
ajfa-12658	269	24	firm	firm	ADJ
ajfa-12658	269	25	size	size	NOUN
ajfa-12658	269	26	.	.	PUNCT
ajfa-12658	270	1	h7b	h7b	NOUN
ajfa-12658	270	2	:	:	PUNCT
ajfa-12658	270	3	the	the	DET
ajfa-12658	270	4	extent	extent	NOUN
ajfa-12658	270	5	of	of	ADP
ajfa-12658	270	6	voluntary	voluntary	ADJ
ajfa-12658	270	7	environmental	environmental	ADJ
ajfa-12658	270	8	and	and	CCONJ
ajfa-12658	270	9	social	social	ADJ
ajfa-12658	270	10	disclosure	disclosure	NOUN
ajfa-12658	270	11	in	in	ADP
ajfa-12658	270	12	the	the	DET
ajfa-12658	270	13	annual	annual	ADJ
ajfa-12658	270	14	reports	report	NOUN
ajfa-12658	270	15	of	of	ADP
ajfa-12658	270	16	chinese	chinese	ADJ
ajfa-12658	270	17	listed	list	VERB
ajfa-12658	270	18	utility	utility	NOUN
ajfa-12658	270	19	companies	company	NOUN
ajfa-12658	270	20	is	be	AUX
ajfa-12658	270	21	positively	positively	ADV
ajfa-12658	270	22	related	relate	VERB
ajfa-12658	270	23	to	to	ADP
ajfa-12658	270	24	firm	firm	ADJ
ajfa-12658	270	25	size	size	NOUN
ajfa-12658	270	26	.	.	PUNCT
ajfa-12658	271	1	h7c	h7c	PROPN
ajfa-12658	271	2	:	:	PUNCT
ajfa-12658	271	3	the	the	DET
ajfa-12658	271	4	extent	extent	NOUN
ajfa-12658	271	5	of	of	ADP
ajfa-12658	271	6	voluntary	voluntary	ADJ
ajfa-12658	271	7	environmental	environmental	ADJ
ajfa-12658	271	8	and	and	CCONJ
ajfa-12658	271	9	social	social	ADJ
ajfa-12658	271	10	disclosure	disclosure	NOUN
ajfa-12658	271	11	in	in	ADP
ajfa-12658	271	12	the	the	DET
ajfa-12658	271	13	annual	annual	ADJ
ajfa-12658	271	14	reports	report	NOUN
ajfa-12658	271	15	of	of	ADP
ajfa-12658	271	16	chinese	chinese	ADJ
ajfa-12658	271	17	listed	list	VERB
ajfa-12658	271	18	chemical	chemical	NOUN
ajfa-12658	271	19	companies	company	NOUN
ajfa-12658	271	20	is	be	AUX
ajfa-12658	271	21	positively	positively	ADV
ajfa-12658	271	22	related	relate	VERB
ajfa-12658	271	23	to	to	ADP
ajfa-12658	271	24	firm	firm	ADJ
ajfa-12658	271	25	size	size	NOUN
ajfa-12658	271	26	.	.	PUNCT
ajfa-12658	272	1	in	in	ADP
ajfa-12658	272	2	previous	previous	ADJ
ajfa-12658	272	3	research	research	NOUN
ajfa-12658	272	4	,	,	PUNCT
ajfa-12658	272	5	firm	firm	ADJ
ajfa-12658	272	6	size	size	NOUN
ajfa-12658	272	7	has	have	AUX
ajfa-12658	272	8	been	be	AUX
ajfa-12658	272	9	mostly	mostly	ADV
ajfa-12658	272	10	measured	measure	VERB
ajfa-12658	272	11	by	by	ADP
ajfa-12658	272	12	total	total	ADJ
ajfa-12658	272	13	assets	asset	NOUN
ajfa-12658	272	14	when	when	SCONJ
ajfa-12658	272	15	legitimacy	legitimacy	NOUN
ajfa-12658	272	16	isof	isof	NOUN
ajfa-12658	272	17	concerned	concern	VERB
ajfa-12658	272	18	(	(	PUNCT
ajfa-12658	272	19	dai	dai	PROPN
ajfa-12658	272	20	&	&	CCONJ
ajfa-12658	272	21	dong	dong	PROPN
ajfa-12658	272	22	,	,	PUNCT
ajfa-12658	272	23	2010	2010	NUM
ajfa-12658	272	24	;	;	PUNCT
ajfa-12658	272	25	hu	hu	PROPN
ajfa-12658	272	26	,	,	PUNCT
ajfa-12658	272	27	2009	2009	NUM
ajfa-12658	272	28	)	)	PUNCT
ajfa-12658	272	29	.	.	PUNCT
ajfa-12658	273	1	to	to	PART
ajfa-12658	273	2	be	be	AUX
ajfa-12658	273	3	consistent	consistent	ADJ
ajfa-12658	273	4	,	,	PUNCT
ajfa-12658	273	5	this	this	DET
ajfa-12658	273	6	study	study	NOUN
ajfa-12658	273	7	uses	use	VERB
ajfa-12658	273	8	total	total	ADJ
ajfa-12658	273	9	assets	asset	NOUN
ajfa-12658	273	10	to	to	PART
ajfa-12658	273	11	represent	represent	VERB
ajfa-12658	273	12	firm	firm	ADJ
ajfa-12658	273	13	size	size	NOUN
ajfa-12658	273	14	.	.	PUNCT
ajfa-12658	274	1	3	3	X
ajfa-12658	274	2	.	.	X
ajfa-12658	274	3	methods	method	NOUN
ajfa-12658	274	4	a	a	DET
ajfa-12658	274	5	sample	sample	NOUN
ajfa-12658	274	6	of	of	ADP
ajfa-12658	274	7	large	large	ADJ
ajfa-12658	274	8	high	high	ADJ
ajfa-12658	274	9	-	-	PUNCT
ajfa-12658	274	10	profile	profile	NOUN
ajfa-12658	274	11	listed	list	VERB
ajfa-12658	274	12	companies	company	NOUN
ajfa-12658	274	13	in	in	ADP
ajfa-12658	274	14	china	china	PROPN
ajfa-12658	274	15	were	be	AUX
ajfa-12658	274	16	selected	select	VERB
ajfa-12658	274	17	for	for	ADP
ajfa-12658	274	18	hypothesis	hypothesis	NOUN
ajfa-12658	274	19	testing	testing	NOUN
ajfa-12658	274	20	,	,	PUNCT
ajfa-12658	274	21	which	which	PRON
ajfa-12658	274	22	include	include	VERB
ajfa-12658	274	23	the	the	DET
ajfa-12658	274	24	mining	mining	NOUN
ajfa-12658	274	25	,	,	PUNCT
ajfa-12658	274	26	utility	utility	NOUN
ajfa-12658	274	27	and	and	CCONJ
ajfa-12658	274	28	chemical	chemical	NOUN
ajfa-12658	274	29	industries	industry	NOUN
ajfa-12658	274	30	.	.	PUNCT
ajfa-12658	275	1	the	the	DET
ajfa-12658	275	2	listed	list	VERB
ajfa-12658	275	3	chinese	chinese	ADJ
ajfa-12658	275	4	companies	company	NOUN
ajfa-12658	275	5	started	start	VERB
ajfa-12658	275	6	to	to	PART
ajfa-12658	275	7	report	report	VERB
ajfa-12658	275	8	social	social	ADJ
ajfa-12658	275	9	responsibility	responsibility	NOUN
ajfa-12658	275	10	to	to	ADP
ajfa-12658	275	11	difference	difference	NOUN
ajfa-12658	275	12	context	context	NOUN
ajfa-12658	275	13	due	due	ADP
ajfa-12658	275	14	to	to	ADP
ajfa-12658	275	15	the	the	DET
ajfa-12658	275	16	controls	control	NOUN
ajfa-12658	275	17	from	from	ADP
ajfa-12658	275	18	regulatory	regulatory	ADJ
ajfa-12658	275	19	bodies	body	NOUN
ajfa-12658	275	20	,	,	PUNCT
ajfa-12658	275	21	as	as	SCONJ
ajfa-12658	275	22	such	such	ADJ
ajfa-12658	275	23	companies	company	NOUN
ajfa-12658	275	24	by	by	ADP
ajfa-12658	275	25	mandatory	mandatory	ADJ
ajfa-12658	275	26	requirement	requirement	NOUN
ajfa-12658	275	27	were	be	AUX
ajfa-12658	275	28	excluded	exclude	VERB
ajfa-12658	275	29	from	from	ADP
ajfa-12658	275	30	the	the	DET
ajfa-12658	275	31	samples	sample	NOUN
ajfa-12658	275	32	.	.	PUNCT
ajfa-12658	276	1	the	the	DET
ajfa-12658	276	2	asian	asian	ADJ
ajfa-12658	276	3	journal	journal	PROPN
ajfa-12658	276	4	of	of	ADP
ajfa-12658	276	5	finance	finance	PROPN
ajfa-12658	276	6	&	&	CCONJ
ajfa-12658	276	7	accounting	accounting	PROPN
ajfa-12658	276	8	issn	issn	PROPN
ajfa-12658	276	9	1946	1946	NUM
ajfa-12658	276	10	-	-	PUNCT
ajfa-12658	276	11	052x	052x	NOUN
ajfa-12658	276	12	2018	2018	NUM
ajfa-12658	276	13	,	,	PUNCT
ajfa-12658	276	14	vol	vol	NOUN
ajfa-12658	276	15	.	.	PROPN
ajfa-12658	276	16	10	10	NUM
ajfa-12658	276	17	,	,	PUNCT
ajfa-12658	276	18	no	no	INTJ
ajfa-12658	276	19	.	.	NOUN
ajfa-12658	276	20	1	1	NUM
ajfa-12658	276	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	276	22	322	322	NUM
ajfa-12658	276	23	total	total	ADJ
ajfa-12658	276	24	sample	sample	NOUN
ajfa-12658	276	25	firms	firm	NOUN
ajfa-12658	276	26	adopted	adopt	VERB
ajfa-12658	276	27	in	in	ADP
ajfa-12658	276	28	this	this	DET
ajfa-12658	276	29	study	study	NOUN
ajfa-12658	276	30	,	,	PUNCT
ajfa-12658	276	31	thus	thus	ADV
ajfa-12658	276	32	,	,	PUNCT
ajfa-12658	276	33	includes	include	VERB
ajfa-12658	276	34	47	47	NUM
ajfa-12658	276	35	mining	mining	NOUN
ajfa-12658	276	36	firms	firm	NOUN
ajfa-12658	276	37	,	,	PUNCT
ajfa-12658	276	38	73	73	NUM
ajfa-12658	276	39	utility	utility	NOUN
ajfa-12658	276	40	firms	firm	NOUN
ajfa-12658	276	41	and	and	CCONJ
ajfa-12658	276	42	73	73	NUM
ajfa-12658	276	43	chemical	chemical	NOUN
ajfa-12658	276	44	firms	firm	NOUN
ajfa-12658	276	45	.	.	PUNCT
ajfa-12658	277	1	in	in	ADP
ajfa-12658	277	2	order	order	NOUN
ajfa-12658	277	3	to	to	PART
ajfa-12658	277	4	testify	testify	VERB
ajfa-12658	277	5	social	social	ADJ
ajfa-12658	277	6	and	and	CCONJ
ajfa-12658	277	7	environmental	environmental	ADJ
ajfa-12658	277	8	disclosures	disclosure	NOUN
ajfa-12658	277	9	in	in	ADP
ajfa-12658	277	10	report	report	NOUN
ajfa-12658	277	11	,	,	PUNCT
ajfa-12658	277	12	annual	annual	ADJ
ajfa-12658	277	13	reports	report	NOUN
ajfa-12658	277	14	in	in	ADP
ajfa-12658	277	15	2010	2010	NUM
ajfa-12658	277	16	were	be	AUX
ajfa-12658	277	17	collected	collect	VERB
ajfa-12658	277	18	to	to	PART
ajfa-12658	277	19	examine	examine	VERB
ajfa-12658	277	20	the	the	DET
ajfa-12658	277	21	extent	extent	NOUN
ajfa-12658	277	22	and	and	CCONJ
ajfa-12658	277	23	the	the	DET
ajfa-12658	277	24	determinants	determinant	NOUN
ajfa-12658	277	25	of	of	ADP
ajfa-12658	277	26	corporate	corporate	ADJ
ajfa-12658	277	27	social	social	ADJ
ajfa-12658	277	28	and	and	CCONJ
ajfa-12658	277	29	environmental	environmental	ADJ
ajfa-12658	277	30	disclosures	disclosure	NOUN
ajfa-12658	277	31	.	.	PUNCT
ajfa-12658	278	1	in	in	ADP
ajfa-12658	278	2	this	this	DET
ajfa-12658	278	3	study	study	NOUN
ajfa-12658	278	4	,	,	PUNCT
ajfa-12658	278	5	the	the	DET
ajfa-12658	278	6	entire	entire	ADJ
ajfa-12658	278	7	population	population	NOUN
ajfa-12658	278	8	in	in	ADP
ajfa-12658	278	9	the	the	DET
ajfa-12658	278	10	listed	list	VERB
ajfa-12658	278	11	mining	mining	NOUN
ajfa-12658	278	12	and	and	CCONJ
ajfa-12658	278	13	utility	utility	NOUN
ajfa-12658	278	14	industries	industry	NOUN
ajfa-12658	278	15	were	be	AUX
ajfa-12658	278	16	employed	employ	VERB
ajfa-12658	278	17	,	,	PUNCT
ajfa-12658	278	18	which	which	PRON
ajfa-12658	278	19	were	be	AUX
ajfa-12658	278	20	50	50	NUM
ajfa-12658	278	21	and	and	CCONJ
ajfa-12658	278	22	75	75	NUM
ajfa-12658	278	23	respective	respective	ADJ
ajfa-12658	278	24	.	.	PUNCT
ajfa-12658	279	1	additionally	additionally	ADV
ajfa-12658	279	2	,	,	PUNCT
ajfa-12658	279	3	a	a	DET
ajfa-12658	279	4	sample	sample	NOUN
ajfa-12658	279	5	of	of	ADP
ajfa-12658	279	6	83	83	NUM
ajfa-12658	279	7	chemical	chemical	NOUN
ajfa-12658	279	8	companies	company	NOUN
ajfa-12658	279	9	was	be	AUX
ajfa-12658	279	10	also	also	ADV
ajfa-12658	279	11	selected	select	VERB
ajfa-12658	279	12	for	for	ADP
ajfa-12658	279	13	comparison	comparison	NOUN
ajfa-12658	279	14	of	of	ADP
ajfa-12658	279	15	the	the	DET
ajfa-12658	279	16	legitimacy	legitimacy	NOUN
ajfa-12658	279	17	within	within	ADP
ajfa-12658	279	18	the	the	DET
ajfa-12658	279	19	high	high	ADJ
ajfa-12658	279	20	-	-	PUNCT
ajfa-12658	279	21	profile	profile	NOUN
ajfa-12658	279	22	industries	industry	NOUN
ajfa-12658	279	23	.	.	PUNCT
ajfa-12658	280	1	to	to	PART
ajfa-12658	280	2	examine	examine	VERB
ajfa-12658	280	3	the	the	DET
ajfa-12658	280	4	extent	extent	NOUN
ajfa-12658	280	5	of	of	ADP
ajfa-12658	280	6	corporate	corporate	ADJ
ajfa-12658	280	7	social	social	ADJ
ajfa-12658	280	8	and	and	CCONJ
ajfa-12658	280	9	environmental	environmental	ADJ
ajfa-12658	280	10	disclosures	disclosure	NOUN
ajfa-12658	280	11	,	,	PUNCT
ajfa-12658	280	12	a	a	DET
ajfa-12658	280	13	dichotomous	dichotomous	ADJ
ajfa-12658	280	14	index	index	NOUN
ajfa-12658	280	15	(	(	PUNCT
ajfa-12658	280	16	unweighted	unweighted	ADJ
ajfa-12658	280	17	index	index	NOUN
ajfa-12658	280	18	)	)	PUNCT
ajfa-12658	280	19	will	will	AUX
ajfa-12658	280	20	be	be	AUX
ajfa-12658	280	21	used	use	VERB
ajfa-12658	280	22	in	in	ADP
ajfa-12658	280	23	this	this	DET
ajfa-12658	280	24	study	study	NOUN
ajfa-12658	280	25	to	to	PART
ajfa-12658	280	26	score	score	VERB
ajfa-12658	280	27	the	the	DET
ajfa-12658	280	28	sample	sample	NOUN
ajfa-12658	280	29	companies	company	NOUN
ajfa-12658	280	30	against	against	ADP
ajfa-12658	280	31	each	each	PRON
ajfa-12658	280	32	of	of	ADP
ajfa-12658	280	33	the	the	DET
ajfa-12658	280	34	gri	gri	PROPN
ajfa-12658	280	35	indicators	indicator	NOUN
ajfa-12658	280	36	.	.	PUNCT
ajfa-12658	281	1	alternative	alternative	ADJ
ajfa-12658	281	2	indices	index	NOUN
ajfa-12658	281	3	were	be	AUX
ajfa-12658	281	4	previously	previously	ADV
ajfa-12658	281	5	used	use	VERB
ajfa-12658	281	6	by	by	ADP
ajfa-12658	281	7	researchers	researcher	NOUN
ajfa-12658	281	8	,	,	PUNCT
ajfa-12658	281	9	such	such	ADJ
ajfa-12658	281	10	as	as	ADP
ajfa-12658	281	11	the	the	DET
ajfa-12658	281	12	number	number	NOUN
ajfa-12658	281	13	of	of	ADP
ajfa-12658	281	14	words	word	NOUN
ajfa-12658	281	15	or	or	CCONJ
ajfa-12658	281	16	weighted	weight	VERB
ajfa-12658	281	17	index	index	NOUN
ajfa-12658	281	18	.	.	PUNCT
ajfa-12658	282	1	however	however	ADV
ajfa-12658	282	2	,	,	PUNCT
ajfa-12658	282	3	this	this	DET
ajfa-12658	282	4	study	study	NOUN
ajfa-12658	282	5	is	be	AUX
ajfa-12658	282	6	concerned	concern	VERB
ajfa-12658	282	7	with	with	ADP
ajfa-12658	282	8	the	the	DET
ajfa-12658	282	9	extent	extent	NOUN
ajfa-12658	282	10	of	of	ADP
ajfa-12658	282	11	the	the	DET
ajfa-12658	282	12	corporate	corporate	ADJ
ajfa-12658	282	13	environmental	environmental	ADJ
ajfa-12658	282	14	and	and	CCONJ
ajfa-12658	282	15	social	social	ADJ
ajfa-12658	282	16	disclosures	disclosure	NOUN
ajfa-12658	282	17	as	as	SCONJ
ajfa-12658	282	18	opposed	oppose	VERB
ajfa-12658	282	19	to	to	ADP
ajfa-12658	282	20	the	the	DET
ajfa-12658	282	21	company	company	NOUN
ajfa-12658	282	22	’s	’s	PART
ajfa-12658	282	23	importance	importance	NOUN
ajfa-12658	282	24	on	on	ADP
ajfa-12658	282	25	disclosed	disclose	VERB
ajfa-12658	282	26	items	item	NOUN
ajfa-12658	282	27	.	.	PUNCT
ajfa-12658	283	1	one	one	NUM
ajfa-12658	283	2	advantage	advantage	NOUN
ajfa-12658	283	3	for	for	ADP
ajfa-12658	283	4	using	use	VERB
ajfa-12658	283	5	unweighted	unweighted	ADJ
ajfa-12658	283	6	index	index	NOUN
ajfa-12658	283	7	is	be	AUX
ajfa-12658	283	8	that	that	SCONJ
ajfa-12658	283	9	it	it	PRON
ajfa-12658	283	10	decreases	decrease	VERB
ajfa-12658	283	11	and	and	CCONJ
ajfa-12658	283	12	avoids	avoid	VERB
ajfa-12658	283	13	the	the	DET
ajfa-12658	283	14	items	item	NOUN
ajfa-12658	283	15	being	be	AUX
ajfa-12658	283	16	treated	treat	VERB
ajfa-12658	283	17	unequally	unequally	ADV
ajfa-12658	283	18	,	,	PUNCT
ajfa-12658	283	19	and	and	CCONJ
ajfa-12658	283	20	minimises	minimise	NOUN
ajfa-12658	283	21	the	the	DET
ajfa-12658	283	22	risk	risk	NOUN
ajfa-12658	283	23	of	of	ADP
ajfa-12658	283	24	subjectivity	subjectivity	NOUN
ajfa-12658	283	25	created	create	VERB
ajfa-12658	283	26	when	when	SCONJ
ajfa-12658	283	27	measuring	measure	VERB
ajfa-12658	283	28	the	the	DET
ajfa-12658	283	29	actual	actual	ADJ
ajfa-12658	283	30	quantity	quantity	NOUN
ajfa-12658	283	31	of	of	ADP
ajfa-12658	283	32	environmental	environmental	ADJ
ajfa-12658	283	33	and	and	CCONJ
ajfa-12658	283	34	social	social	ADJ
ajfa-12658	283	35	disclosure	disclosure	NOUN
ajfa-12658	283	36	.	.	PUNCT
ajfa-12658	284	1	for	for	ADP
ajfa-12658	284	2	content	content	NOUN
ajfa-12658	284	3	analysis	analysis	NOUN
ajfa-12658	284	4	,	,	PUNCT
ajfa-12658	284	5	a	a	DET
ajfa-12658	284	6	score	score	NOUN
ajfa-12658	284	7	of	of	ADP
ajfa-12658	284	8	one	one	NUM
ajfa-12658	284	9	for	for	SCONJ
ajfa-12658	284	10	each	each	DET
ajfa-12658	284	11	indicator	indicator	NOUN
ajfa-12658	284	12	provided	provide	VERB
ajfa-12658	284	13	,	,	PUNCT
ajfa-12658	284	14	and	and	CCONJ
ajfa-12658	284	15	a	a	DET
ajfa-12658	284	16	score	score	NOUN
ajfa-12658	284	17	of	of	ADP
ajfa-12658	284	18	zero	zero	NUM
ajfa-12658	284	19	for	for	ADP
ajfa-12658	284	20	indicators	indicator	NOUN
ajfa-12658	284	21	not	not	PART
ajfa-12658	284	22	reported	report	VERB
ajfa-12658	284	23	.	.	PUNCT
ajfa-12658	285	1	the	the	DET
ajfa-12658	285	2	gri	gri	PROPN
ajfa-12658	285	3	environmental	environmental	ADJ
ajfa-12658	285	4	or	or	CCONJ
ajfa-12658	285	5	social	social	ADJ
ajfa-12658	285	6	indicators	indicator	NOUN
ajfa-12658	285	7	were	be	AUX
ajfa-12658	285	8	added	add	VERB
ajfa-12658	285	9	independently	independently	ADV
ajfa-12658	285	10	to	to	PART
ajfa-12658	285	11	provide	provide	VERB
ajfa-12658	285	12	total	total	ADJ
ajfa-12658	285	13	scores	score	NOUN
ajfa-12658	285	14	for	for	ADP
ajfa-12658	285	15	the	the	DET
ajfa-12658	285	16	extent	extent	NOUN
ajfa-12658	285	17	of	of	ADP
ajfa-12658	285	18	each	each	DET
ajfa-12658	285	19	environmental	environmental	ADJ
ajfa-12658	285	20	or	or	CCONJ
ajfa-12658	285	21	social	social	ADJ
ajfa-12658	285	22	disclosure	disclosure	NOUN
ajfa-12658	285	23	by	by	ADP
ajfa-12658	285	24	the	the	DET
ajfa-12658	285	25	selected	select	VERB
ajfa-12658	285	26	companies	company	NOUN
ajfa-12658	285	27	.	.	PUNCT
ajfa-12658	286	1	to	to	PART
ajfa-12658	286	2	testify	testify	VERB
ajfa-12658	286	3	the	the	DET
ajfa-12658	286	4	determinants	determinant	NOUN
ajfa-12658	286	5	of	of	ADP
ajfa-12658	286	6	the	the	DET
ajfa-12658	286	7	extent	extent	NOUN
ajfa-12658	286	8	of	of	ADP
ajfa-12658	286	9	disclosures	disclosure	NOUN
ajfa-12658	286	10	,	,	PUNCT
ajfa-12658	286	11	ordinary	ordinary	ADJ
ajfa-12658	286	12	least	least	ADJ
ajfa-12658	286	13	square	square	ADJ
ajfa-12658	286	14	multi	multi	ADJ
ajfa-12658	286	15	-	-	ADJ
ajfa-12658	286	16	regressions	regression	NOUN
ajfa-12658	286	17	model	model	NOUN
ajfa-12658	286	18	is	be	AUX
ajfa-12658	286	19	used	use	VERB
ajfa-12658	286	20	to	to	PART
ajfa-12658	286	21	identify	identify	VERB
ajfa-12658	286	22	the	the	DET
ajfa-12658	286	23	contribution	contribution	NOUN
ajfa-12658	286	24	to	to	ADP
ajfa-12658	286	25	the	the	DET
ajfa-12658	286	26	significance	significance	NOUN
ajfa-12658	286	27	of	of	ADP
ajfa-12658	286	28	each	each	DET
ajfa-12658	286	29	added	add	VERB
ajfa-12658	286	30	independent	independent	ADJ
ajfa-12658	286	31	variable	variable	NOUN
ajfa-12658	286	32	and	and	CCONJ
ajfa-12658	286	33	determining	determine	VERB
ajfa-12658	286	34	the	the	DET
ajfa-12658	286	35	key	key	ADJ
ajfa-12658	286	36	influential	influential	ADJ
ajfa-12658	286	37	characterises	characterise	VERB
ajfa-12658	286	38	.	.	PUNCT
ajfa-12658	287	1	prior	prior	ADV
ajfa-12658	287	2	to	to	ADP
ajfa-12658	287	3	using	use	VERB
ajfa-12658	287	4	the	the	DET
ajfa-12658	287	5	regression	regression	NOUN
ajfa-12658	287	6	model	model	NOUN
ajfa-12658	287	7	,	,	PUNCT
ajfa-12658	287	8	it	it	PRON
ajfa-12658	287	9	is	be	AUX
ajfa-12658	287	10	required	require	VERB
ajfa-12658	287	11	to	to	PART
ajfa-12658	287	12	test	test	VERB
ajfa-12658	287	13	the	the	DET
ajfa-12658	287	14	assumptions	assumption	NOUN
ajfa-12658	287	15	in	in	ADP
ajfa-12658	287	16	order	order	NOUN
ajfa-12658	287	17	to	to	PART
ajfa-12658	287	18	ascertain	ascertain	VERB
ajfa-12658	287	19	they	they	PRON
ajfa-12658	287	20	are	be	AUX
ajfa-12658	287	21	true	true	ADJ
ajfa-12658	287	22	,	,	PUNCT
ajfa-12658	287	23	for	for	ADP
ajfa-12658	287	24	example	example	NOUN
ajfa-12658	287	25	normality	normality	NOUN
ajfa-12658	287	26	and	and	CCONJ
ajfa-12658	287	27	multicollinearity	multicollinearity	NOUN
ajfa-12658	287	28	.	.	PUNCT
ajfa-12658	288	1	a	a	DET
ajfa-12658	288	2	regression	regression	NOUN
ajfa-12658	288	3	model	model	NOUN
ajfa-12658	288	4	is	be	AUX
ajfa-12658	288	5	considered	consider	VERB
ajfa-12658	288	6	to	to	PART
ajfa-12658	288	7	provide	provide	VERB
ajfa-12658	288	8	better	well	ADJ
ajfa-12658	288	9	robust	robust	ADJ
ajfa-12658	288	10	results	result	NOUN
ajfa-12658	288	11	because	because	SCONJ
ajfa-12658	288	12	it	it	PRON
ajfa-12658	288	13	examines	examine	VERB
ajfa-12658	288	14	the	the	DET
ajfa-12658	288	15	combined	combine	VERB
ajfa-12658	288	16	influence	influence	NOUN
ajfa-12658	288	17	of	of	ADP
ajfa-12658	288	18	all	all	DET
ajfa-12658	288	19	variables	variable	NOUN
ajfa-12658	288	20	to	to	PART
ajfa-12658	288	21	explain	explain	VERB
ajfa-12658	288	22	their	their	PRON
ajfa-12658	288	23	relations	relation	NOUN
ajfa-12658	288	24	to	to	ADP
ajfa-12658	288	25	corporate	corporate	ADJ
ajfa-12658	288	26	environmental	environmental	ADJ
ajfa-12658	288	27	disclosure	disclosure	NOUN
ajfa-12658	288	28	and	and	CCONJ
ajfa-12658	288	29	social	social	ADJ
ajfa-12658	288	30	disclosure	disclosure	NOUN
ajfa-12658	288	31	,	,	PUNCT
ajfa-12658	288	32	and	and	CCONJ
ajfa-12658	288	33	how	how	SCONJ
ajfa-12658	288	34	each	each	DET
ajfa-12658	288	35	variable	variable	ADJ
ajfa-12658	288	36	influence	influence	NOUN
ajfa-12658	288	37	disclosure	disclosure	NOUN
ajfa-12658	288	38	(	(	PUNCT
ajfa-12658	288	39	coakeset	coakeset	PROPN
ajfa-12658	288	40	al	al	PROPN
ajfa-12658	288	41	.	.	PROPN
ajfa-12658	288	42	,	,	PUNCT
ajfa-12658	288	43	2010	2010	NUM
ajfa-12658	288	44	)	)	PUNCT
ajfa-12658	288	45	.	.	PUNCT
ajfa-12658	289	1	according	accord	VERB
ajfa-12658	289	2	to	to	ADP
ajfa-12658	289	3	hairet	hairet	PROPN
ajfa-12658	289	4	al.(1995	al.(1995	PROPN
ajfa-12658	289	5	)	)	PUNCT
ajfa-12658	289	6	,	,	PUNCT
ajfa-12658	289	7	multi	multi	ADJ
ajfa-12658	289	8	-	-	ADJ
ajfa-12658	289	9	regression	regression	ADJ
ajfa-12658	289	10	model	model	NOUN
ajfa-12658	289	11	evaluates	evaluate	VERB
ajfa-12658	289	12	the	the	DET
ajfa-12658	289	13	predictive	predictive	ADJ
ajfa-12658	289	14	power	power	NOUN
ajfa-12658	289	15	of	of	ADP
ajfa-12658	289	16	explanatory	explanatory	ADJ
ajfa-12658	289	17	variable	variable	NOUN
ajfa-12658	289	18	objectively	objectively	ADV
ajfa-12658	289	19	while	while	SCONJ
ajfa-12658	289	20	improving	improve	VERB
ajfa-12658	289	21	the	the	DET
ajfa-12658	289	22	prediction	prediction	NOUN
ajfa-12658	289	23	of	of	ADP
ajfa-12658	289	24	dependent	dependent	ADJ
ajfa-12658	289	25	variable	variable	NOUN
ajfa-12658	289	26	.	.	PUNCT
ajfa-12658	290	1	thus	thus	ADV
ajfa-12658	290	2	,	,	PUNCT
ajfa-12658	290	3	it	it	PRON
ajfa-12658	290	4	demonstrates	demonstrate	VERB
ajfa-12658	290	5	statistical	statistical	ADJ
ajfa-12658	290	6	significance	significance	NOUN
ajfa-12658	290	7	to	to	ADP
ajfa-12658	290	8	how	how	SCONJ
ajfa-12658	290	9	each	each	DET
ajfa-12658	290	10	independent	independent	ADJ
ajfa-12658	290	11	variable	variable	NOUN
ajfa-12658	290	12	affects	affect	VERB
ajfa-12658	290	13	the	the	DET
ajfa-12658	290	14	extent	extent	NOUN
ajfa-12658	290	15	of	of	ADP
ajfa-12658	290	16	corporate	corporate	ADJ
ajfa-12658	290	17	environmental	environmental	ADJ
ajfa-12658	290	18	and	and	CCONJ
ajfa-12658	290	19	social	social	ADJ
ajfa-12658	290	20	disclosure	disclosure	NOUN
ajfa-12658	290	21	.	.	PUNCT
ajfa-12658	291	1	another	another	DET
ajfa-12658	291	2	reason	reason	NOUN
ajfa-12658	291	3	for	for	ADP
ajfa-12658	291	4	choosing	choose	VERB
ajfa-12658	291	5	this	this	DET
ajfa-12658	291	6	method	method	NOUN
ajfa-12658	291	7	is	be	AUX
ajfa-12658	291	8	that	that	SCONJ
ajfa-12658	291	9	the	the	DET
ajfa-12658	291	10	majority	majority	NOUN
ajfa-12658	291	11	of	of	ADP
ajfa-12658	291	12	independent	independent	ADJ
ajfa-12658	291	13	variables	variable	NOUN
ajfa-12658	291	14	are	be	AUX
ajfa-12658	291	15	either	either	CCONJ
ajfa-12658	291	16	ratio	ratio	NOUN
ajfa-12658	291	17	or	or	CCONJ
ajfa-12658	291	18	continuous	continuous	ADJ
ajfa-12658	291	19	variables	variable	NOUN
ajfa-12658	291	20	,	,	PUNCT
ajfa-12658	291	21	whereas	whereas	SCONJ
ajfa-12658	291	22	the	the	DET
ajfa-12658	291	23	dependent	dependent	ADJ
ajfa-12658	291	24	variables	variable	NOUN
ajfa-12658	291	25	are	be	AUX
ajfa-12658	291	26	additive	additive	ADJ
ajfa-12658	291	27	and	and	CCONJ
ajfa-12658	291	28	non	non	ADJ
ajfa-12658	291	29	-	-	ADJ
ajfa-12658	291	30	continuous	continuous	ADJ
ajfa-12658	291	31	(	(	PUNCT
ajfa-12658	291	32	mendenhallet	mendenhallet	PROPN
ajfa-12658	291	33	al	al	PROPN
ajfa-12658	291	34	.	.	PROPN
ajfa-12658	291	35	,	,	PUNCT
ajfa-12658	291	36	1988).the	1988).the	DET
ajfa-12658	291	37	models	model	NOUN
ajfa-12658	291	38	tested	test	VERB
ajfa-12658	291	39	are	be	AUX
ajfa-12658	291	40	shown	show	VERB
ajfa-12658	291	41	as	as	SCONJ
ajfa-12658	291	42	follows	follow	VERB
ajfa-12658	291	43	:	:	PUNCT
ajfa-12658	291	44	model	model	NOUN
ajfa-12658	291	45	1	1	NUM
ajfa-12658	291	46	cesd	cesd	NOUN
ajfa-12658	291	47	=	=	PUNCT
ajfa-12658	292	1	+	+	PUNCT
ajfa-12658	293	1	+	+	PUNCT
ajfa-12658	293	2	+	+	PUNCT
ajfa-12658	293	3	+	+	PUNCT
ajfa-12658	293	4	+	+	PUNCT
ajfa-12658	293	5	+	+	PUNCT
ajfa-12658	293	6	+	+	PUNCT
ajfa-12658	293	7	+	+	CCONJ
ajfa-12658	293	8	(	(	PUNCT
ajfa-12658	293	9	1	1	X
ajfa-12658	293	10	)	)	PUNCT
ajfa-12658	293	11	model	model	NOUN
ajfa-12658	293	12	2	2	NUM
ajfa-12658	293	13	cesd	cesd	NOUN
ajfa-12658	293	14	=	=	PUNCT
ajfa-12658	294	1	+	+	PUNCT
ajfa-12658	295	1	+	+	PUNCT
ajfa-12658	295	2	+	+	PUNCT
ajfa-12658	295	3	+	+	PUNCT
ajfa-12658	295	4	+	+	PUNCT
ajfa-12658	295	5	+	+	PUNCT
ajfa-12658	295	6	+	+	PUNCT
ajfa-12658	295	7	+	+	CCONJ
ajfa-12658	295	8	(	(	PUNCT
ajfa-12658	295	9	2	2	NUM
ajfa-12658	295	10	)	)	PUNCT
ajfa-12658	295	11	asian	asian	ADJ
ajfa-12658	295	12	journal	journal	NOUN
ajfa-12658	295	13	of	of	ADP
ajfa-12658	295	14	finance	finance	PROPN
ajfa-12658	295	15	&	&	CCONJ
ajfa-12658	295	16	accounting	accounting	PROPN
ajfa-12658	295	17	issn	issn	PROPN
ajfa-12658	295	18	1946	1946	NUM
ajfa-12658	295	19	-	-	PUNCT
ajfa-12658	295	20	052x	052x	NOUN
ajfa-12658	295	21	2018	2018	NUM
ajfa-12658	295	22	,	,	PUNCT
ajfa-12658	295	23	vol	vol	NOUN
ajfa-12658	295	24	.	.	PROPN
ajfa-12658	295	25	10	10	NUM
ajfa-12658	295	26	,	,	PUNCT
ajfa-12658	295	27	no	no	INTJ
ajfa-12658	295	28	.	.	NOUN
ajfa-12658	295	29	1	1	NUM
ajfa-12658	295	30	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	295	31	323	323	NUM
ajfa-12658	295	32	4	4	NUM
ajfa-12658	295	33	.	.	PUNCT
ajfa-12658	295	34	results	result	VERB
ajfa-12658	295	35	4.1	4.1	NUM
ajfa-12658	295	36	.	.	PUNCT
ajfa-12658	296	1	level	level	NOUN
ajfa-12658	296	2	of	of	ADP
ajfa-12658	296	3	environmental	environmental	ADJ
ajfa-12658	296	4	and	and	CCONJ
ajfa-12658	296	5	social	social	ADJ
ajfa-12658	296	6	reporting	report	VERB
ajfa-12658	296	7	the	the	DET
ajfa-12658	296	8	descriptive	descriptive	ADJ
ajfa-12658	296	9	statistics	statistic	NOUN
ajfa-12658	296	10	that	that	PRON
ajfa-12658	296	11	show	show	VERB
ajfa-12658	296	12	the	the	DET
ajfa-12658	296	13	number	number	NOUN
ajfa-12658	296	14	of	of	ADP
ajfa-12658	296	15	gri	gri	PROPN
ajfa-12658	296	16	disclosures	disclosure	NOUN
ajfa-12658	296	17	and	and	CCONJ
ajfa-12658	296	18	percentage	percentage	NOUN
ajfa-12658	296	19	of	of	ADP
ajfa-12658	296	20	companies	company	NOUN
ajfa-12658	296	21	disclosing	disclose	VERB
ajfa-12658	296	22	in	in	ADP
ajfa-12658	296	23	china	china	PROPN
ajfa-12658	296	24	are	be	AUX
ajfa-12658	296	25	presented	present	VERB
ajfa-12658	296	26	in	in	ADP
ajfa-12658	296	27	table	table	NOUN
ajfa-12658	296	28	1	1	NUM
ajfa-12658	296	29	.	.	PUNCT
ajfa-12658	297	1	within	within	ADP
ajfa-12658	297	2	the	the	DET
ajfa-12658	297	3	193	193	NUM
ajfa-12658	297	4	sample	sample	NOUN
ajfa-12658	297	5	annual	annual	ADJ
ajfa-12658	297	6	reports	report	NOUN
ajfa-12658	297	7	were	be	AUX
ajfa-12658	297	8	viewed	view	VERB
ajfa-12658	297	9	in	in	ADP
ajfa-12658	297	10	total	total	NOUN
ajfa-12658	297	11	,	,	PUNCT
ajfa-12658	297	12	it	it	PRON
ajfa-12658	297	13	is	be	AUX
ajfa-12658	297	14	notable	notable	ADJ
ajfa-12658	297	15	that	that	SCONJ
ajfa-12658	297	16	many	many	ADJ
ajfa-12658	297	17	companies	company	NOUN
ajfa-12658	297	18	have	have	AUX
ajfa-12658	297	19	disclosed	disclose	VERB
ajfa-12658	297	20	only	only	ADV
ajfa-12658	297	21	general	general	ADJ
ajfa-12658	297	22	and	and	CCONJ
ajfa-12658	297	23	positive	positive	ADJ
ajfa-12658	297	24	information	information	NOUN
ajfa-12658	297	25	.	.	PUNCT
ajfa-12658	298	1	a	a	DET
ajfa-12658	298	2	few	few	ADJ
ajfa-12658	298	3	companies	company	NOUN
ajfa-12658	298	4	reported	report	VERB
ajfa-12658	298	5	information	information	NOUN
ajfa-12658	298	6	specifically	specifically	ADV
ajfa-12658	298	7	related	relate	VERB
ajfa-12658	298	8	to	to	ADP
ajfa-12658	298	9	corporate	corporate	ADJ
ajfa-12658	298	10	environmental	environmental	ADJ
ajfa-12658	298	11	information	information	NOUN
ajfa-12658	298	12	.	.	PUNCT
ajfa-12658	299	1	mining	mining	NOUN
ajfa-12658	299	2	companies	company	NOUN
ajfa-12658	299	3	have	have	AUX
ajfa-12658	299	4	achieved	achieve	VERB
ajfa-12658	299	5	an	an	DET
ajfa-12658	299	6	average	average	NOUN
ajfa-12658	299	7	of	of	ADP
ajfa-12658	299	8	2.68	2.68	NUM
ajfa-12658	299	9	disclosures	disclosure	NOUN
ajfa-12658	299	10	per	per	ADP
ajfa-12658	299	11	company	company	NOUN
ajfa-12658	299	12	,	,	PUNCT
ajfa-12658	299	13	but	but	CCONJ
ajfa-12658	299	14	utility	utility	NOUN
ajfa-12658	299	15	and	and	CCONJ
ajfa-12658	299	16	chemical	chemical	NOUN
ajfa-12658	299	17	companies	company	NOUN
ajfa-12658	299	18	experienced	experience	VERB
ajfa-12658	299	19	a	a	DET
ajfa-12658	299	20	substantial	substantial	ADJ
ajfa-12658	299	21	decrease	decrease	NOUN
ajfa-12658	299	22	of	of	ADP
ajfa-12658	299	23	9.7	9.7	NUM
ajfa-12658	299	24	%	%	NOUN
ajfa-12658	299	25	and	and	CCONJ
ajfa-12658	299	26	32	32	NUM
ajfa-12658	299	27	%	%	NOUN
ajfa-12658	299	28	(	(	PUNCT
ajfa-12658	299	29	2.42	2.42	NUM
ajfa-12658	299	30	and	and	CCONJ
ajfa-12658	299	31	1.82	1.82	NUM
ajfa-12658	299	32	disclosures	disclosure	NOUN
ajfa-12658	299	33	per	per	ADP
ajfa-12658	299	34	company	company	NOUN
ajfa-12658	299	35	)	)	PUNCT
ajfa-12658	299	36	.	.	PUNCT
ajfa-12658	300	1	this	this	DET
ajfa-12658	300	2	result	result	NOUN
ajfa-12658	300	3	shows	show	VERB
ajfa-12658	300	4	that	that	SCONJ
ajfa-12658	300	5	the	the	DET
ajfa-12658	300	6	extent	extent	NOUN
ajfa-12658	300	7	of	of	ADP
ajfa-12658	300	8	environmental	environmental	ADJ
ajfa-12658	300	9	disclosure	disclosure	NOUN
ajfa-12658	300	10	in	in	ADP
ajfa-12658	300	11	the	the	DET
ajfa-12658	300	12	sample	sample	NOUN
ajfa-12658	300	13	company	company	NOUN
ajfa-12658	300	14	is	be	AUX
ajfa-12658	300	15	not	not	PART
ajfa-12658	300	16	generally	generally	ADV
ajfa-12658	300	17	high	high	ADJ
ajfa-12658	300	18	.	.	PUNCT
ajfa-12658	301	1	the	the	DET
ajfa-12658	301	2	figure	figure	NOUN
ajfa-12658	301	3	shows	show	VERB
ajfa-12658	301	4	also	also	ADV
ajfa-12658	301	5	that	that	SCONJ
ajfa-12658	301	6	there	there	PRON
ajfa-12658	301	7	are	be	VERB
ajfa-12658	301	8	30	30	NUM
ajfa-12658	301	9	disclosing	disclosing	NOUN
ajfa-12658	301	10	items	item	NOUN
ajfa-12658	301	11	listed	list	VERB
ajfa-12658	301	12	in	in	ADP
ajfa-12658	301	13	the	the	DET
ajfa-12658	301	14	g3	g3	NOUN
ajfa-12658	301	15	and	and	CCONJ
ajfa-12658	301	16	only	only	ADV
ajfa-12658	301	17	less	less	ADJ
ajfa-12658	301	18	than	than	ADP
ajfa-12658	301	19	10	10	NUM
ajfa-12658	301	20	%	%	NOUN
ajfa-12658	301	21	are	be	AUX
ajfa-12658	301	22	being	be	AUX
ajfa-12658	301	23	reported	report	VERB
ajfa-12658	301	24	by	by	ADP
ajfa-12658	301	25	these	these	DET
ajfa-12658	301	26	companies	company	NOUN
ajfa-12658	301	27	.	.	PUNCT
ajfa-12658	302	1	interestingly	interestingly	ADV
ajfa-12658	302	2	,	,	PUNCT
ajfa-12658	302	3	there	there	PRON
ajfa-12658	302	4	are	be	VERB
ajfa-12658	302	5	equal	equal	ADJ
ajfa-12658	302	6	amount	amount	NOUN
ajfa-12658	302	7	of	of	ADP
ajfa-12658	302	8	disclosing	disclosing	NOUN
ajfa-12658	302	9	and	and	CCONJ
ajfa-12658	302	10	non	non	ADJ
ajfa-12658	302	11	-	-	ADJ
ajfa-12658	302	12	disclosing	disclosing	ADJ
ajfa-12658	302	13	companies	company	NOUN
ajfa-12658	302	14	in	in	ADP
ajfa-12658	302	15	utility	utility	NOUN
ajfa-12658	302	16	and	and	CCONJ
ajfa-12658	302	17	chemical	chemical	NOUN
ajfa-12658	302	18	industries	industry	NOUN
ajfa-12658	302	19	.	.	PUNCT
ajfa-12658	303	1	mining	mining	NOUN
ajfa-12658	303	2	companies	company	NOUN
ajfa-12658	303	3	present	present	VERB
ajfa-12658	303	4	the	the	DET
ajfa-12658	303	5	highest	high	ADJ
ajfa-12658	303	6	number	number	NOUN
ajfa-12658	303	7	of	of	ADP
ajfa-12658	303	8	disclosing	disclose	VERB
ajfa-12658	303	9	companies	company	NOUN
ajfa-12658	303	10	,	,	PUNCT
ajfa-12658	303	11	with	with	ADP
ajfa-12658	303	12	only	only	ADV
ajfa-12658	303	13	3	3	NUM
ajfa-12658	303	14	non	non	ADJ
ajfa-12658	303	15	-	-	ADJ
ajfa-12658	303	16	disclosing	disclosing	ADJ
ajfa-12658	303	17	companies	company	NOUN
ajfa-12658	303	18	.	.	PUNCT
ajfa-12658	304	1	in	in	ADP
ajfa-12658	304	2	utility	utility	NOUN
ajfa-12658	304	3	and	and	CCONJ
ajfa-12658	304	4	chemical	chemical	NOUN
ajfa-12658	304	5	companies	company	NOUN
ajfa-12658	304	6	,	,	PUNCT
ajfa-12658	304	7	the	the	DET
ajfa-12658	304	8	percentage	percentage	NOUN
ajfa-12658	304	9	in	in	ADP
ajfa-12658	304	10	the	the	DET
ajfa-12658	304	11	number	number	NOUN
ajfa-12658	304	12	of	of	ADP
ajfa-12658	304	13	disclosing	disclose	VERB
ajfa-12658	304	14	companies	company	NOUN
ajfa-12658	304	15	drops	drop	VERB
ajfa-12658	304	16	by	by	ADP
ajfa-12658	304	17	16.27	16.27	NUM
ajfa-12658	304	18	%	%	NOUN
ajfa-12658	304	19	.	.	PUNCT
ajfa-12658	305	1	the	the	DET
ajfa-12658	305	2	results	result	NOUN
ajfa-12658	305	3	from	from	ADP
ajfa-12658	305	4	descriptive	descriptive	ADJ
ajfa-12658	305	5	statistical	statistical	ADJ
ajfa-12658	305	6	overall	overall	ADJ
ajfa-12658	305	7	shows	show	VERB
ajfa-12658	305	8	that	that	SCONJ
ajfa-12658	305	9	the	the	DET
ajfa-12658	305	10	extent	extent	NOUN
ajfa-12658	305	11	of	of	ADP
ajfa-12658	305	12	environmental	environmental	ADJ
ajfa-12658	305	13	disclosure	disclosure	NOUN
ajfa-12658	305	14	is	be	AUX
ajfa-12658	305	15	considerably	considerably	ADV
ajfa-12658	305	16	similar	similar	ADJ
ajfa-12658	305	17	for	for	ADP
ajfa-12658	305	18	the	the	DET
ajfa-12658	305	19	three	three	NUM
ajfa-12658	305	20	industries	industry	NOUN
ajfa-12658	305	21	.	.	PUNCT
ajfa-12658	305	22	note	note	VERB
ajfa-12658	305	23	that	that	SCONJ
ajfa-12658	305	24	the	the	DET
ajfa-12658	305	25	ranges	range	NOUN
ajfa-12658	305	26	of	of	ADP
ajfa-12658	305	27	initiatives	initiative	NOUN
ajfa-12658	305	28	reported	report	VERB
ajfa-12658	305	29	are	be	AUX
ajfa-12658	305	30	kept	keep	VERB
ajfa-12658	305	31	constant	constant	ADJ
ajfa-12658	305	32	from	from	ADP
ajfa-12658	305	33	1	1	NUM
ajfa-12658	305	34	to	to	PART
ajfa-12658	305	35	10	10	NUM
ajfa-12658	305	36	in	in	ADP
ajfa-12658	305	37	mining	mining	NOUN
ajfa-12658	305	38	industry	industry	NOUN
ajfa-12658	305	39	and	and	CCONJ
ajfa-12658	305	40	1	1	NUM
ajfa-12658	305	41	to	to	PART
ajfa-12658	305	42	11	11	NUM
ajfa-12658	305	43	in	in	ADP
ajfa-12658	305	44	utility	utility	NOUN
ajfa-12658	305	45	and	and	CCONJ
ajfa-12658	305	46	chemical	chemical	NOUN
ajfa-12658	305	47	industries	industry	NOUN
ajfa-12658	305	48	.	.	PUNCT
ajfa-12658	306	1	this	this	PRON
ajfa-12658	306	2	suggests	suggest	VERB
ajfa-12658	306	3	that	that	SCONJ
ajfa-12658	306	4	there	there	PRON
ajfa-12658	306	5	are	be	VERB
ajfa-12658	306	6	some	some	DET
ajfa-12658	306	7	companies	company	NOUN
ajfa-12658	306	8	which	which	PRON
ajfa-12658	306	9	choose	choose	VERB
ajfa-12658	306	10	to	to	PART
ajfa-12658	306	11	enhance	enhance	VERB
ajfa-12658	306	12	their	their	PRON
ajfa-12658	306	13	environmental	environmental	ADJ
ajfa-12658	306	14	reporting	reporting	NOUN
ajfa-12658	306	15	by	by	ADP
ajfa-12658	306	16	following	follow	VERB
ajfa-12658	306	17	the	the	DET
ajfa-12658	306	18	gri	gri	NOUN
ajfa-12658	306	19	and	and	CCONJ
ajfa-12658	306	20	achieved	achieve	VERB
ajfa-12658	306	21	comparatively	comparatively	ADV
ajfa-12658	306	22	high	high	ADJ
ajfa-12658	306	23	scores	score	NOUN
ajfa-12658	306	24	of	of	ADP
ajfa-12658	306	25	10	10	NUM
ajfa-12658	306	26	and	and	CCONJ
ajfa-12658	306	27	11	11	NUM
ajfa-12658	306	28	,	,	PUNCT
ajfa-12658	306	29	although	although	SCONJ
ajfa-12658	306	30	only	only	ADV
ajfa-12658	306	31	30	30	NUM
ajfa-12658	306	32	percent	percent	NOUN
ajfa-12658	306	33	of	of	ADP
ajfa-12658	306	34	the	the	DET
ajfa-12658	306	35	g3	g3	PROPN
ajfa-12658	306	36	disclosing	disclosing	NOUN
ajfa-12658	306	37	items	item	NOUN
ajfa-12658	306	38	were	be	AUX
ajfa-12658	306	39	reported	report	VERB
ajfa-12658	306	40	.	.	PUNCT
ajfa-12658	307	1	this	this	PRON
ajfa-12658	307	2	again	again	ADV
ajfa-12658	307	3	reflects	reflect	VERB
ajfa-12658	307	4	the	the	DET
ajfa-12658	307	5	overall	overall	ADJ
ajfa-12658	307	6	chinese	chinese	ADJ
ajfa-12658	307	7	voluntary	voluntary	ADJ
ajfa-12658	307	8	environmental	environmental	ADJ
ajfa-12658	307	9	disclosing	disclosing	NOUN
ajfa-12658	307	10	level	level	NOUN
ajfa-12658	307	11	is	be	AUX
ajfa-12658	307	12	typically	typically	ADV
ajfa-12658	307	13	low	low	ADJ
ajfa-12658	307	14	.	.	PUNCT
ajfa-12658	308	1	asian	asian	ADJ
ajfa-12658	308	2	journal	journal	PROPN
ajfa-12658	308	3	of	of	ADP
ajfa-12658	308	4	finance	finance	PROPN
ajfa-12658	308	5	&	&	CCONJ
ajfa-12658	308	6	accounting	accounting	PROPN
ajfa-12658	308	7	issn	issn	PROPN
ajfa-12658	308	8	1946	1946	NUM
ajfa-12658	308	9	-	-	PUNCT
ajfa-12658	308	10	052x	052x	NOUN
ajfa-12658	308	11	2018	2018	NUM
ajfa-12658	308	12	,	,	PUNCT
ajfa-12658	308	13	vol	vol	NOUN
ajfa-12658	308	14	.	.	PROPN
ajfa-12658	309	1	10	10	NUM
ajfa-12658	309	2	,	,	PUNCT
ajfa-12658	309	3	no	no	INTJ
ajfa-12658	309	4	.	.	NOUN
ajfa-12658	309	5	1	1	NUM
ajfa-12658	309	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	309	7	324	324	NUM
ajfa-12658	309	8	table	table	NOUN
ajfa-12658	309	9	1	1	NUM
ajfa-12658	309	10	.	.	PUNCT
ajfa-12658	309	11	descriptive	descriptive	ADJ
ajfa-12658	309	12	statistics	statistic	NOUN
ajfa-12658	309	13	for	for	ADP
ajfa-12658	309	14	environmental	environmental	ADJ
ajfa-12658	309	15	disclosures	disclosure	NOUN
ajfa-12658	309	16	mining	mining	NOUN
ajfa-12658	309	17	industry	industry	NOUN
ajfa-12658	309	18	utilityindustry	utilityindustry	NOUN
ajfa-12658	309	19	chemical	chemical	NOUN
ajfa-12658	309	20	industry	industry	NOUN
ajfa-12658	309	21	mean	mean	VERB
ajfa-12658	309	22	2.68	2.68	NUM
ajfa-12658	309	23	2.42	2.42	NUM
ajfa-12658	309	24	1.82	1.82	NUM
ajfa-12658	309	25	standarddeviation	standarddeviation	NOUN
ajfa-12658	309	26	2.406	2.406	NUM
ajfa-12658	309	27	2.345	2.345	NUM
ajfa-12658	309	28	1.888	1.888	NUM
ajfa-12658	309	29	range	range	NOUN
ajfa-12658	309	30	0	0	NUM
ajfa-12658	309	31	-	-	SYM
ajfa-12658	309	32	10	10	NUM
ajfa-12658	309	33	0	0	NUM
ajfa-12658	309	34	-	-	SYM
ajfa-12658	309	35	11	11	NUM
ajfa-12658	309	36	0	0	NUM
ajfa-12658	309	37	-	-	SYM
ajfa-12658	309	38	11	11	NUM
ajfa-12658	309	39	non	non	NOUN
ajfa-12658	309	40	-	-	NOUN
ajfa-12658	309	41	disclosingcompanies	disclosingcompanie	NOUN
ajfa-12658	309	42	3	3	NUM
ajfa-12658	309	43	13	13	NUM
ajfa-12658	309	44	13	13	NUM
ajfa-12658	309	45	disclosing	disclose	VERB
ajfa-12658	309	46	companies	company	NOUN
ajfa-12658	309	47	44	44	NUM
ajfa-12658	309	48	60	60	NUM
ajfa-12658	309	49	60	60	NUM
ajfa-12658	309	50	non	non	NOUN
ajfa-12658	309	51	-	-	NOUN
ajfa-12658	309	52	disclosingcompanies	disclosingcompanie	NOUN
ajfa-12658	309	53	in	in	ADP
ajfa-12658	309	54	%	%	NOUN
ajfa-12658	309	55	6.4	6.4	NUM
ajfa-12658	309	56	%	%	NOUN
ajfa-12658	309	57	21.67	21.67	NUM
ajfa-12658	309	58	%	%	NOUN
ajfa-12658	309	59	21.67	21.67	NUM
ajfa-12658	309	60	%	%	NOUN
ajfa-12658	309	61	disclosing	disclosing	NOUN
ajfa-12658	309	62	companiesin	companiesin	NOUN
ajfa-12658	309	63	%	%	NOUN
ajfa-12658	309	64	93.6	93.6	NUM
ajfa-12658	309	65	%	%	NOUN
ajfa-12658	309	66	78.33	78.33	NUM
ajfa-12658	309	67	%	%	NOUN
ajfa-12658	309	68	78.33	78.33	NUM
ajfa-12658	309	69	%	%	NOUN
ajfa-12658	309	70	total	total	ADJ
ajfa-12658	309	71	number	number	NOUN
ajfa-12658	309	72	ofcompanies	ofcompanie	VERB
ajfa-12658	309	73	47	47	NUM
ajfa-12658	309	74	73	73	NUM
ajfa-12658	309	75	73	73	NUM
ajfa-12658	309	76	for	for	ADP
ajfa-12658	309	77	social	social	ADJ
ajfa-12658	309	78	disclosures	disclosure	NOUN
ajfa-12658	309	79	,	,	PUNCT
ajfa-12658	309	80	companies	company	NOUN
ajfa-12658	309	81	from	from	ADP
ajfa-12658	309	82	all	all	DET
ajfa-12658	309	83	three	three	NUM
ajfa-12658	309	84	industries	industry	NOUN
ajfa-12658	309	85	participated	participate	VERB
ajfa-12658	309	86	to	to	ADP
ajfa-12658	309	87	some	some	DET
ajfa-12658	309	88	extent	extent	NOUN
ajfa-12658	309	89	of	of	ADP
ajfa-12658	309	90	social	social	ADJ
ajfa-12658	309	91	disclosure	disclosure	NOUN
ajfa-12658	309	92	,	,	PUNCT
ajfa-12658	309	93	which	which	PRON
ajfa-12658	309	94	means	mean	VERB
ajfa-12658	309	95	there	there	PRON
ajfa-12658	309	96	was	be	VERB
ajfa-12658	309	97	at	at	ADV
ajfa-12658	309	98	least	least	ADV
ajfa-12658	309	99	one	one	NUM
ajfa-12658	309	100	item	item	NOUN
ajfa-12658	309	101	disclosed	disclose	VERB
ajfa-12658	309	102	by	by	ADP
ajfa-12658	309	103	the	the	DET
ajfa-12658	309	104	sample	sample	NOUN
ajfa-12658	309	105	companies	company	NOUN
ajfa-12658	309	106	.	.	PUNCT
ajfa-12658	310	1	due	due	ADP
ajfa-12658	310	2	to	to	ADP
ajfa-12658	310	3	the	the	DET
ajfa-12658	310	4	entire	entire	ADJ
ajfa-12658	310	5	sample	sample	NOUN
ajfa-12658	310	6	companies	company	NOUN
ajfa-12658	310	7	have	have	AUX
ajfa-12658	310	8	disclosed	disclose	VERB
ajfa-12658	310	9	information	information	NOUN
ajfa-12658	310	10	included	include	VERB
ajfa-12658	310	11	in	in	ADP
ajfa-12658	310	12	these	these	DET
ajfa-12658	310	13	items	item	NOUN
ajfa-12658	310	14	,	,	PUNCT
ajfa-12658	310	15	the	the	DET
ajfa-12658	310	16	disclosing	disclosing	NOUN
ajfa-12658	310	17	rate	rate	NOUN
ajfa-12658	310	18	remains	remain	VERB
ajfa-12658	310	19	high	high	ADJ
ajfa-12658	310	20	comparing	compare	VERB
ajfa-12658	310	21	with	with	ADP
ajfa-12658	310	22	environmental	environmental	ADJ
ajfa-12658	310	23	disclosure	disclosure	NOUN
ajfa-12658	310	24	.	.	PUNCT
ajfa-12658	311	1	as	as	ADP
ajfa-12658	311	2	table	table	NOUN
ajfa-12658	311	3	2	2	NUM
ajfa-12658	311	4	presents	present	NOUN
ajfa-12658	311	5	,	,	PUNCT
ajfa-12658	311	6	utility	utility	NOUN
ajfa-12658	311	7	industry	industry	NOUN
ajfa-12658	311	8	has	have	VERB
ajfa-12658	311	9	the	the	DET
ajfa-12658	311	10	highest	high	ADJ
ajfa-12658	311	11	mean	mean	ADJ
ajfa-12658	311	12	value	value	NOUN
ajfa-12658	311	13	,	,	PUNCT
ajfa-12658	311	14	where	where	SCONJ
ajfa-12658	311	15	averages	average	NOUN
ajfa-12658	311	16	of	of	ADP
ajfa-12658	311	17	5.55	5.55	NUM
ajfa-12658	311	18	social	social	ADJ
ajfa-12658	311	19	gri	gri	PROPN
ajfa-12658	311	20	indicators	indicator	NOUN
ajfa-12658	311	21	were	be	AUX
ajfa-12658	311	22	obtained	obtain	VERB
ajfa-12658	311	23	from	from	ADP
ajfa-12658	311	24	companies	company	NOUN
ajfa-12658	311	25	’	'	PUNCT
ajfa-12658	311	26	annual	annual	ADJ
ajfa-12658	311	27	reports	report	NOUN
ajfa-12658	311	28	.	.	PUNCT
ajfa-12658	312	1	this	this	PRON
ajfa-12658	312	2	is	be	AUX
ajfa-12658	312	3	followed	follow	VERB
ajfa-12658	312	4	by	by	ADP
ajfa-12658	312	5	the	the	DET
ajfa-12658	312	6	mining	mining	NOUN
ajfa-12658	312	7	industry	industry	NOUN
ajfa-12658	312	8	,	,	PUNCT
ajfa-12658	312	9	then	then	ADV
ajfa-12658	312	10	chemical	chemical	NOUN
ajfa-12658	312	11	industry	industry	NOUN
ajfa-12658	312	12	,	,	PUNCT
ajfa-12658	312	13	in	in	ADP
ajfa-12658	312	14	which	which	PRON
ajfa-12658	312	15	5.49	5.49	NUM
ajfa-12658	312	16	and	and	CCONJ
ajfa-12658	312	17	4.96	4.96	NUM
ajfa-12658	312	18	disclosures	disclosure	NOUN
ajfa-12658	312	19	were	be	AUX
ajfa-12658	312	20	shown	show	VERB
ajfa-12658	312	21	in	in	ADP
ajfa-12658	312	22	annual	annual	ADJ
ajfa-12658	312	23	reports	report	NOUN
ajfa-12658	312	24	.	.	PUNCT
ajfa-12658	313	1	these	these	DET
ajfa-12658	313	2	results	result	NOUN
ajfa-12658	313	3	show	show	VERB
ajfa-12658	313	4	that	that	SCONJ
ajfa-12658	313	5	the	the	DET
ajfa-12658	313	6	extent	extent	NOUN
ajfa-12658	313	7	of	of	ADP
ajfa-12658	313	8	social	social	ADJ
ajfa-12658	313	9	disclosure	disclosure	NOUN
ajfa-12658	313	10	in	in	ADP
ajfa-12658	313	11	the	the	DET
ajfa-12658	313	12	sample	sample	NOUN
ajfa-12658	313	13	companies	company	NOUN
ajfa-12658	313	14	across	across	ADP
ajfa-12658	313	15	industries	industry	NOUN
ajfa-12658	313	16	is	be	AUX
ajfa-12658	313	17	similar	similar	ADJ
ajfa-12658	313	18	but	but	CCONJ
ajfa-12658	313	19	remain	remain	VERB
ajfa-12658	313	20	typically	typically	ADV
ajfa-12658	313	21	low	low	ADJ
ajfa-12658	313	22	.	.	PUNCT
ajfa-12658	314	1	this	this	PRON
ajfa-12658	314	2	is	be	AUX
ajfa-12658	314	3	because	because	SCONJ
ajfa-12658	314	4	there	there	PRON
ajfa-12658	314	5	are	be	VERB
ajfa-12658	314	6	40	40	NUM
ajfa-12658	314	7	disclosing	disclosing	NOUN
ajfa-12658	314	8	items	item	NOUN
ajfa-12658	314	9	listed	list	VERB
ajfa-12658	314	10	in	in	ADP
ajfa-12658	314	11	the	the	DET
ajfa-12658	314	12	g3	g3	ADJ
ajfa-12658	314	13	social	social	ADJ
ajfa-12658	314	14	indicators	indicator	NOUN
ajfa-12658	314	15	and	and	CCONJ
ajfa-12658	314	16	only	only	ADV
ajfa-12658	314	17	on	on	ADP
ajfa-12658	314	18	an	an	DET
ajfa-12658	314	19	average	average	NOUN
ajfa-12658	314	20	of	of	ADP
ajfa-12658	314	21	5.49	5.49	NUM
ajfa-12658	314	22	were	be	AUX
ajfa-12658	314	23	disclosed	disclose	VERB
ajfa-12658	314	24	in	in	ADP
ajfa-12658	314	25	mining	mining	NOUN
ajfa-12658	314	26	industry	industry	NOUN
ajfa-12658	314	27	,	,	PUNCT
ajfa-12658	314	28	5.55	5.55	NUM
ajfa-12658	314	29	were	be	AUX
ajfa-12658	314	30	disclosed	disclose	VERB
ajfa-12658	314	31	in	in	ADP
ajfa-12658	314	32	utility	utility	NOUN
ajfa-12658	314	33	industry	industry	NOUN
ajfa-12658	314	34	and	and	CCONJ
ajfa-12658	314	35	4.96	4.96	NUM
ajfa-12658	314	36	were	be	AUX
ajfa-12658	314	37	disclosed	disclose	VERB
ajfa-12658	314	38	in	in	ADP
ajfa-12658	314	39	chemical	chemical	NOUN
ajfa-12658	314	40	industry	industry	NOUN
ajfa-12658	314	41	.	.	PUNCT
ajfa-12658	315	1	in	in	ADP
ajfa-12658	315	2	addition	addition	NOUN
ajfa-12658	315	3	,	,	PUNCT
ajfa-12658	315	4	the	the	DET
ajfa-12658	315	5	range	range	NOUN
ajfa-12658	315	6	for	for	ADP
ajfa-12658	315	7	social	social	ADJ
ajfa-12658	315	8	disclosures	disclosure	NOUN
ajfa-12658	315	9	for	for	ADP
ajfa-12658	315	10	all	all	DET
ajfa-12658	315	11	industries	industry	NOUN
ajfa-12658	315	12	has	have	VERB
ajfa-12658	315	13	a	a	DET
ajfa-12658	315	14	minimum	minimum	NOUN
ajfa-12658	315	15	of	of	ADP
ajfa-12658	315	16	4	4	NUM
ajfa-12658	315	17	and	and	CCONJ
ajfa-12658	315	18	a	a	DET
ajfa-12658	315	19	maximum	maximum	NOUN
ajfa-12658	315	20	of	of	ADP
ajfa-12658	315	21	15	15	NUM
ajfa-12658	315	22	for	for	ADP
ajfa-12658	315	23	mining	mining	NOUN
ajfa-12658	315	24	industry	industry	NOUN
ajfa-12658	315	25	,	,	PUNCT
ajfa-12658	315	26	14	14	NUM
ajfa-12658	315	27	for	for	ADP
ajfa-12658	315	28	utility	utility	NOUN
ajfa-12658	315	29	industry	industry	NOUN
ajfa-12658	315	30	and	and	CCONJ
ajfa-12658	315	31	9	9	NUM
ajfa-12658	315	32	for	for	ADP
ajfa-12658	315	33	chemical	chemical	NOUN
ajfa-12658	315	34	industry	industry	NOUN
ajfa-12658	315	35	;	;	PUNCT
ajfa-12658	315	36	however	however	ADV
ajfa-12658	315	37	,	,	PUNCT
ajfa-12658	315	38	the	the	DET
ajfa-12658	315	39	mean	mean	ADJ
ajfa-12658	315	40	values	value	NOUN
ajfa-12658	315	41	are	be	AUX
ajfa-12658	315	42	not	not	PART
ajfa-12658	315	43	much	much	ADV
ajfa-12658	315	44	more	more	ADJ
ajfa-12658	315	45	than	than	ADP
ajfa-12658	315	46	the	the	DET
ajfa-12658	315	47	minimum	minimum	NOUN
ajfa-12658	315	48	of	of	ADP
ajfa-12658	315	49	their	their	PRON
ajfa-12658	315	50	range	range	NOUN
ajfa-12658	315	51	.	.	PUNCT
ajfa-12658	316	1	therefore	therefore	ADV
ajfa-12658	316	2	,	,	PUNCT
ajfa-12658	316	3	the	the	DET
ajfa-12658	316	4	social	social	ADJ
ajfa-12658	316	5	reporting	reporting	NOUN
ajfa-12658	316	6	performances	performance	NOUN
ajfa-12658	316	7	from	from	ADP
ajfa-12658	316	8	sample	sample	NOUN
ajfa-12658	316	9	industries	industry	NOUN
ajfa-12658	316	10	are	be	AUX
ajfa-12658	316	11	not	not	PART
ajfa-12658	316	12	high	high	ADJ
ajfa-12658	316	13	,	,	PUNCT
ajfa-12658	316	14	and	and	CCONJ
ajfa-12658	316	15	they	they	PRON
ajfa-12658	316	16	remain	remain	VERB
ajfa-12658	316	17	approximately	approximately	ADV
ajfa-12658	316	18	the	the	DET
ajfa-12658	316	19	same	same	ADJ
ajfa-12658	316	20	across	across	ADP
ajfa-12658	316	21	industries	industry	NOUN
ajfa-12658	316	22	.	.	PUNCT
ajfa-12658	317	1	asian	asian	ADJ
ajfa-12658	317	2	journal	journal	PROPN
ajfa-12658	317	3	of	of	ADP
ajfa-12658	317	4	finance	finance	PROPN
ajfa-12658	317	5	&	&	CCONJ
ajfa-12658	317	6	accounting	accounting	PROPN
ajfa-12658	317	7	issn	issn	PROPN
ajfa-12658	317	8	1946	1946	NUM
ajfa-12658	317	9	-	-	PUNCT
ajfa-12658	317	10	052x	052x	NOUN
ajfa-12658	317	11	2018	2018	NUM
ajfa-12658	317	12	,	,	PUNCT
ajfa-12658	317	13	vol	vol	NOUN
ajfa-12658	317	14	.	.	PROPN
ajfa-12658	317	15	10	10	NUM
ajfa-12658	317	16	,	,	PUNCT
ajfa-12658	317	17	no	no	INTJ
ajfa-12658	317	18	.	.	NOUN
ajfa-12658	317	19	1	1	NUM
ajfa-12658	317	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	317	21	325	325	NUM
ajfa-12658	317	22	table	table	NOUN
ajfa-12658	317	23	2	2	NUM
ajfa-12658	317	24	.	.	PUNCT
ajfa-12658	317	25	descriptive	descriptive	ADJ
ajfa-12658	317	26	statistics	statistic	NOUN
ajfa-12658	317	27	for	for	ADP
ajfa-12658	317	28	social	social	ADJ
ajfa-12658	317	29	disclosures	disclosure	NOUN
ajfa-12658	317	30	mining	mining	NOUN
ajfa-12658	317	31	industry	industry	NOUN
ajfa-12658	317	32	utilityindustry	utilityindustry	NOUN
ajfa-12658	317	33	chemical	chemical	NOUN
ajfa-12658	317	34	industry	industry	NOUN
ajfa-12658	317	35	mean	mean	VERB
ajfa-12658	317	36	5.49	5.49	NUM
ajfa-12658	317	37	5.55	5.55	NUM
ajfa-12658	317	38	4.96	4.96	NUM
ajfa-12658	317	39	standard	standard	ADJ
ajfa-12658	317	40	deviation	deviation	NOUN
ajfa-12658	317	41	1.921	1.921	NUM
ajfa-12658	317	42	2.028	2.028	NUM
ajfa-12658	317	43	1.086	1.086	NUM
ajfa-12658	317	44	range	range	NOUN
ajfa-12658	317	45	4	4	NUM
ajfa-12658	317	46	-	-	SYM
ajfa-12658	317	47	15	15	NUM
ajfa-12658	317	48	4	4	NUM
ajfa-12658	317	49	-	-	SYM
ajfa-12658	317	50	14	14	NUM
ajfa-12658	317	51	4	4	NUM
ajfa-12658	317	52	-	-	SYM
ajfa-12658	317	53	9	9	NUM
ajfa-12658	317	54	non	non	ADJ
ajfa-12658	317	55	-	-	ADJ
ajfa-12658	317	56	disclosing	disclosing	ADJ
ajfa-12658	317	57	companies	company	NOUN
ajfa-12658	317	58	0	0	NUM
ajfa-12658	317	59	0	0	SYM
ajfa-12658	317	60	0	0	NUM
ajfa-12658	318	1	disclosing	disclose	VERB
ajfa-12658	318	2	companies	company	NOUN
ajfa-12658	318	3	47	47	NUM
ajfa-12658	318	4	73	73	NUM
ajfa-12658	318	5	73	73	NUM
ajfa-12658	318	6	non	non	ADJ
ajfa-12658	318	7	-	-	ADJ
ajfa-12658	318	8	disclosing	disclosing	ADJ
ajfa-12658	318	9	companies	company	NOUN
ajfa-12658	318	10	in	in	ADP
ajfa-12658	318	11	%	%	NOUN
ajfa-12658	318	12	0	0	NUM
ajfa-12658	318	13	%	%	NOUN
ajfa-12658	318	14	0	0	NUM
ajfa-12658	318	15	%	%	NOUN
ajfa-12658	318	16	0	0	NUM
ajfa-12658	318	17	%	%	NOUN
ajfa-12658	318	18	disclosing	disclose	VERB
ajfa-12658	318	19	companies	company	NOUN
ajfa-12658	318	20	in	in	ADP
ajfa-12658	318	21	%	%	NOUN
ajfa-12658	318	22	100	100	NUM
ajfa-12658	318	23	%	%	NOUN
ajfa-12658	318	24	100	100	NUM
ajfa-12658	318	25	%	%	NOUN
ajfa-12658	318	26	100	100	NUM
ajfa-12658	318	27	%	%	NOUN
ajfa-12658	318	28	total	total	ADJ
ajfa-12658	318	29	number	number	NOUN
ajfa-12658	318	30	of	of	ADP
ajfa-12658	318	31	companies	company	NOUN
ajfa-12658	318	32	47	47	NUM
ajfa-12658	318	33	73	73	NUM
ajfa-12658	318	34	73	73	NUM
ajfa-12658	318	35	4.2	4.2	NUM
ajfa-12658	318	36	.	.	PUNCT
ajfa-12658	319	1	the	the	DET
ajfa-12658	319	2	drivers	driver	NOUN
ajfa-12658	319	3	of	of	ADP
ajfa-12658	319	4	environmental	environmental	ADJ
ajfa-12658	319	5	disclosure	disclosure	NOUN
ajfa-12658	319	6	the	the	DET
ajfa-12658	319	7	results	result	NOUN
ajfa-12658	319	8	from	from	ADP
ajfa-12658	319	9	multiple	multiple	ADJ
ajfa-12658	319	10	regressions	regression	NOUN
ajfa-12658	319	11	showed	show	VERB
ajfa-12658	319	12	the	the	DET
ajfa-12658	319	13	models	model	NOUN
ajfa-12658	319	14	are	be	AUX
ajfa-12658	319	15	statistically	statistically	ADV
ajfa-12658	319	16	significant	significant	ADJ
ajfa-12658	319	17	to	to	ADP
ajfa-12658	319	18	mining	mining	NOUN
ajfa-12658	319	19	,	,	PUNCT
ajfa-12658	319	20	utility	utility	NOUN
ajfa-12658	319	21	and	and	CCONJ
ajfa-12658	319	22	chemical	chemical	NOUN
ajfa-12658	319	23	industries	industry	NOUN
ajfa-12658	319	24	.	.	PUNCT
ajfa-12658	320	1	table	table	NOUN
ajfa-12658	320	2	3	3	NUM
ajfa-12658	320	3	presents	present	VERB
ajfa-12658	320	4	the	the	DET
ajfa-12658	320	5	standardised	standardised	ADJ
ajfa-12658	320	6	beta	beta	ADJ
ajfa-12658	320	7	comparison	comparison	NOUN
ajfa-12658	320	8	across	across	ADP
ajfa-12658	320	9	industries	industry	NOUN
ajfa-12658	320	10	with	with	ADP
ajfa-12658	320	11	the	the	DET
ajfa-12658	320	12	associated	associated	ADJ
ajfa-12658	320	13	p	p	PROPN
ajfa-12658	320	14	values	value	NOUN
ajfa-12658	320	15	.	.	PUNCT
ajfa-12658	321	1	interestingly	interestingly	ADV
ajfa-12658	321	2	,	,	PUNCT
ajfa-12658	321	3	member	member	NOUN
ajfa-12658	321	4	of	of	ADP
ajfa-12658	321	5	industrial	industrial	PROPN
ajfa-12658	321	6	association	association	PROPN
ajfa-12658	321	7	,	,	PUNCT
ajfa-12658	321	8	company	company	NOUN
ajfa-12658	321	9	listing	list	VERB
ajfa-12658	321	10	age	age	NOUN
ajfa-12658	321	11	and	and	CCONJ
ajfa-12658	321	12	company	company	NOUN
ajfa-12658	321	13	size	size	NOUN
ajfa-12658	321	14	were	be	AUX
ajfa-12658	321	15	found	find	VERB
ajfa-12658	321	16	to	to	PART
ajfa-12658	321	17	be	be	AUX
ajfa-12658	321	18	statistically	statistically	ADV
ajfa-12658	321	19	significant	significant	ADJ
ajfa-12658	321	20	among	among	ADP
ajfa-12658	321	21	all	all	DET
ajfa-12658	321	22	industries	industry	NOUN
ajfa-12658	321	23	.	.	PUNCT
ajfa-12658	322	1	the	the	DET
ajfa-12658	322	2	independent	independent	ADJ
ajfa-12658	322	3	variable	variable	NOUN
ajfa-12658	322	4	,	,	PUNCT
ajfa-12658	322	5	member	member	NOUN
ajfa-12658	322	6	of	of	ADP
ajfa-12658	322	7	industrial	industrial	PROPN
ajfa-12658	322	8	association	association	PROPN
ajfa-12658	322	9	,	,	PUNCT
ajfa-12658	322	10	influences	influence	VERB
ajfa-12658	322	11	utility	utility	NOUN
ajfa-12658	322	12	industry	industry	NOUN
ajfa-12658	322	13	the	the	DET
ajfa-12658	322	14	most	most	ADJ
ajfa-12658	322	15	with	with	ADP
ajfa-12658	322	16	beta	beta	NOUN
ajfa-12658	322	17	of	of	ADP
ajfa-12658	322	18	0.490	0.490	NUM
ajfa-12658	322	19	,	,	PUNCT
ajfa-12658	322	20	following	follow	VERB
ajfa-12658	322	21	by	by	ADP
ajfa-12658	322	22	chemical	chemical	NOUN
ajfa-12658	322	23	industry	industry	NOUN
ajfa-12658	322	24	and	and	CCONJ
ajfa-12658	322	25	mining	mining	NOUN
ajfa-12658	322	26	industry	industry	NOUN
ajfa-12658	322	27	with	with	ADP
ajfa-12658	322	28	beta	beta	NOUN
ajfa-12658	322	29	of	of	ADP
ajfa-12658	322	30	0.420	0.420	NUM
ajfa-12658	322	31	and	and	CCONJ
ajfa-12658	322	32	0.305	0.305	NUM
ajfa-12658	322	33	respectively	respectively	ADV
ajfa-12658	322	34	.	.	PUNCT
ajfa-12658	323	1	company	company	NOUN
ajfa-12658	323	2	listing	list	VERB
ajfa-12658	323	3	age	age	NOUN
ajfa-12658	323	4	and	and	CCONJ
ajfa-12658	323	5	company	company	NOUN
ajfa-12658	323	6	size	size	NOUN
ajfa-12658	323	7	were	be	AUX
ajfa-12658	323	8	also	also	ADV
ajfa-12658	323	9	found	find	VERB
ajfa-12658	323	10	to	to	PART
ajfa-12658	323	11	be	be	AUX
ajfa-12658	323	12	significant	significant	ADJ
ajfa-12658	323	13	,	,	PUNCT
ajfa-12658	323	14	influencing	influence	VERB
ajfa-12658	323	15	the	the	DET
ajfa-12658	323	16	mining	mining	NOUN
ajfa-12658	323	17	industry	industry	NOUN
ajfa-12658	323	18	the	the	DET
ajfa-12658	323	19	most	most	ADJ
ajfa-12658	323	20	with	with	ADP
ajfa-12658	323	21	betas	beta	NOUN
ajfa-12658	323	22	of	of	ADP
ajfa-12658	323	23	0.156	0.156	NUM
ajfa-12658	323	24	and	and	CCONJ
ajfa-12658	323	25	0.461	0.461	NUM
ajfa-12658	323	26	,	,	PUNCT
ajfa-12658	323	27	followed	follow	VERB
ajfa-12658	323	28	by	by	ADP
ajfa-12658	323	29	utility	utility	NOUN
ajfa-12658	323	30	industry	industry	NOUN
ajfa-12658	323	31	and	and	CCONJ
ajfa-12658	323	32	chemical	chemical	NOUN
ajfa-12658	323	33	industry	industry	NOUN
ajfa-12658	323	34	with	with	ADP
ajfa-12658	323	35	betas	beta	NOUN
ajfa-12658	323	36	0.141	0.141	NUM
ajfa-12658	323	37	,	,	PUNCT
ajfa-12658	323	38	0.270	0.270	NUM
ajfa-12658	323	39	and	and	CCONJ
ajfa-12658	323	40	0.139	0.139	NUM
ajfa-12658	323	41	,	,	PUNCT
ajfa-12658	323	42	0.255	0.255	NUM
ajfa-12658	323	43	.	.	PUNCT
ajfa-12658	324	1	company	company	NOUN
ajfa-12658	324	2	profitability	profitability	NOUN
ajfa-12658	324	3	was	be	AUX
ajfa-12658	324	4	found	find	VERB
ajfa-12658	324	5	to	to	PART
ajfa-12658	324	6	be	be	AUX
ajfa-12658	324	7	a	a	DET
ajfa-12658	324	8	key	key	ADJ
ajfa-12658	324	9	determinant	determinant	ADJ
ajfa-12658	324	10	in	in	ADP
ajfa-12658	324	11	both	both	DET
ajfa-12658	324	12	mining	mining	NOUN
ajfa-12658	324	13	and	and	CCONJ
ajfa-12658	324	14	chemical	chemical	NOUN
ajfa-12658	324	15	industries	industry	NOUN
ajfa-12658	324	16	,	,	PUNCT
ajfa-12658	324	17	and	and	CCONJ
ajfa-12658	324	18	it	it	PRON
ajfa-12658	324	19	correlates	correlate	VERB
ajfa-12658	324	20	mining	mining	NOUN
ajfa-12658	324	21	industry	industry	NOUN
ajfa-12658	324	22	with	with	ADP
ajfa-12658	324	23	beta	beta	NOUN
ajfa-12658	324	24	of	of	ADP
ajfa-12658	324	25	0.421	0.421	NUM
ajfa-12658	324	26	,	,	PUNCT
ajfa-12658	324	27	whereas	whereas	SCONJ
ajfa-12658	324	28	the	the	DET
ajfa-12658	324	29	beta	beta	NOUN
ajfa-12658	324	30	for	for	ADP
ajfa-12658	324	31	chemical	chemical	NOUN
ajfa-12658	324	32	industry	industry	NOUN
ajfa-12658	324	33	is	be	AUX
ajfa-12658	324	34	0.171	0.171	NUM
ajfa-12658	324	35	.	.	PUNCT
ajfa-12658	325	1	although	although	SCONJ
ajfa-12658	325	2	it	it	PRON
ajfa-12658	325	3	does	do	AUX
ajfa-12658	325	4	not	not	PART
ajfa-12658	325	5	show	show	VERB
ajfa-12658	325	6	a	a	DET
ajfa-12658	325	7	significant	significant	ADJ
ajfa-12658	325	8	p	p	NOUN
ajfa-12658	325	9	value	value	NOUN
ajfa-12658	325	10	for	for	ADP
ajfa-12658	325	11	utility	utility	NOUN
ajfa-12658	325	12	industry	industry	NOUN
ajfa-12658	325	13	,	,	PUNCT
ajfa-12658	325	14	the	the	DET
ajfa-12658	325	15	significance	significance	NOUN
ajfa-12658	325	16	level	level	NOUN
ajfa-12658	325	17	approaches	approach	VERB
ajfa-12658	325	18	the	the	DET
ajfa-12658	325	19	moderate	moderate	ADJ
ajfa-12658	325	20	level	level	NOUN
ajfa-12658	325	21	.	.	PUNCT
ajfa-12658	326	1	moreover	moreover	ADV
ajfa-12658	326	2	,	,	PUNCT
ajfa-12658	326	3	leverage	leverage	NOUN
ajfa-12658	326	4	ratio	ratio	NOUN
ajfa-12658	326	5	is	be	AUX
ajfa-12658	326	6	only	only	ADV
ajfa-12658	326	7	found	find	VERB
ajfa-12658	326	8	to	to	PART
ajfa-12658	326	9	be	be	AUX
ajfa-12658	326	10	significant	significant	ADJ
ajfa-12658	326	11	in	in	ADP
ajfa-12658	326	12	utility	utility	NOUN
ajfa-12658	326	13	industry	industry	NOUN
ajfa-12658	326	14	,	,	PUNCT
ajfa-12658	326	15	and	and	CCONJ
ajfa-12658	326	16	the	the	DET
ajfa-12658	326	17	remaining	remain	VERB
ajfa-12658	326	18	variables	variable	NOUN
ajfa-12658	326	19	(	(	PUNCT
ajfa-12658	326	20	i.e.	i.e.	X
ajfa-12658	326	21	government	government	NOUN
ajfa-12658	326	22	ownership	ownership	NOUN
ajfa-12658	326	23	and	and	CCONJ
ajfa-12658	326	24	management	management	NOUN
ajfa-12658	326	25	role	role	NOUN
ajfa-12658	326	26	)	)	PUNCT
ajfa-12658	326	27	did	do	AUX
ajfa-12658	326	28	not	not	PART
ajfa-12658	326	29	show	show	VERB
ajfa-12658	326	30	any	any	DET
ajfa-12658	326	31	significant	significant	ADJ
ajfa-12658	326	32	results	result	NOUN
ajfa-12658	326	33	.	.	PUNCT
ajfa-12658	327	1	in	in	ADP
ajfa-12658	327	2	summary	summary	NOUN
ajfa-12658	327	3	,	,	PUNCT
ajfa-12658	327	4	there	there	PRON
ajfa-12658	327	5	is	be	VERB
ajfa-12658	327	6	not	not	PART
ajfa-12658	327	7	much	much	ADJ
ajfa-12658	327	8	difference	difference	NOUN
ajfa-12658	327	9	that	that	PRON
ajfa-12658	327	10	the	the	DET
ajfa-12658	327	11	independent	independent	ADJ
ajfa-12658	327	12	variables	variable	NOUN
ajfa-12658	327	13	influence	influence	NOUN
ajfa-12658	327	14	across	across	ADP
ajfa-12658	327	15	industries	industry	NOUN
ajfa-12658	327	16	.	.	PUNCT
ajfa-12658	328	1	it	it	PRON
ajfa-12658	328	2	is	be	AUX
ajfa-12658	328	3	interesting	interesting	ADJ
ajfa-12658	328	4	that	that	SCONJ
ajfa-12658	328	5	government	government	NOUN
ajfa-12658	328	6	ownership	ownership	NOUN
ajfa-12658	328	7	and	and	CCONJ
ajfa-12658	328	8	the	the	DET
ajfa-12658	328	9	independent	independent	ADJ
ajfa-12658	328	10	director	director	NOUN
ajfa-12658	328	11	ratio	ratio	NOUN
ajfa-12658	328	12	were	be	AUX
ajfa-12658	328	13	not	not	PART
ajfa-12658	328	14	shown	show	VERB
ajfa-12658	328	15	to	to	PART
ajfa-12658	328	16	be	be	AUX
ajfa-12658	328	17	significant	significant	ADJ
ajfa-12658	328	18	in	in	ADP
ajfa-12658	328	19	any	any	PRON
ajfa-12658	328	20	of	of	ADP
ajfa-12658	328	21	the	the	DET
ajfa-12658	328	22	sample	sample	NOUN
ajfa-12658	328	23	industries	industry	NOUN
ajfa-12658	328	24	;	;	PUNCT
ajfa-12658	328	25	however	however	ADV
ajfa-12658	328	26	,	,	PUNCT
ajfa-12658	328	27	the	the	DET
ajfa-12658	328	28	overall	overall	ADJ
ajfa-12658	328	29	results	result	NOUN
ajfa-12658	328	30	show	show	VERB
ajfa-12658	328	31	that	that	SCONJ
ajfa-12658	328	32	the	the	DET
ajfa-12658	328	33	three	three	NUM
ajfa-12658	328	34	industries	industry	NOUN
ajfa-12658	328	35	share	share	VERB
ajfa-12658	328	36	a	a	DET
ajfa-12658	328	37	lot	lot	NOUN
ajfa-12658	328	38	in	in	ADP
ajfa-12658	328	39	common	common	ADJ
ajfa-12658	328	40	and	and	CCONJ
ajfa-12658	328	41	they	they	PRON
ajfa-12658	328	42	do	do	AUX
ajfa-12658	328	43	have	have	VERB
ajfa-12658	328	44	the	the	DET
ajfa-12658	328	45	same	same	ADJ
ajfa-12658	328	46	trend	trend	NOUN
ajfa-12658	328	47	in	in	ADP
ajfa-12658	328	48	predicting	predict	VERB
ajfa-12658	328	49	the	the	DET
ajfa-12658	328	50	extent	extent	NOUN
ajfa-12658	328	51	of	of	ADP
ajfa-12658	328	52	environmental	environmental	ADJ
ajfa-12658	328	53	disclosures	disclosure	NOUN
ajfa-12658	328	54	by	by	ADP
ajfa-12658	328	55	using	use	VERB
ajfa-12658	328	56	the	the	DET
ajfa-12658	328	57	same	same	ADJ
ajfa-12658	328	58	independent	independent	ADJ
ajfa-12658	328	59	variables	variable	NOUN
ajfa-12658	328	60	.	.	PUNCT
ajfa-12658	329	1	this	this	PRON
ajfa-12658	329	2	indicates	indicate	VERB
ajfa-12658	329	3	that	that	SCONJ
ajfa-12658	329	4	it	it	PRON
ajfa-12658	329	5	might	might	AUX
ajfa-12658	329	6	be	be	AUX
ajfa-12658	329	7	possible	possible	ADJ
ajfa-12658	329	8	to	to	PART
ajfa-12658	329	9	have	have	VERB
ajfa-12658	329	10	the	the	DET
ajfa-12658	329	11	three	three	NUM
ajfa-12658	329	12	industries	industry	NOUN
ajfa-12658	329	13	included	include	VERB
ajfa-12658	329	14	in	in	ADP
ajfa-12658	329	15	one	one	NUM
ajfa-12658	329	16	single	single	ADJ
ajfa-12658	329	17	model	model	NOUN
ajfa-12658	329	18	instead	instead	ADV
ajfa-12658	329	19	of	of	ADP
ajfa-12658	329	20	asian	asian	ADJ
ajfa-12658	329	21	journal	journal	NOUN
ajfa-12658	329	22	of	of	ADP
ajfa-12658	329	23	finance	finance	PROPN
ajfa-12658	329	24	&	&	CCONJ
ajfa-12658	329	25	accounting	accounting	PROPN
ajfa-12658	329	26	issn	issn	PROPN
ajfa-12658	329	27	1946	1946	NUM
ajfa-12658	329	28	-	-	PUNCT
ajfa-12658	329	29	052x	052x	NOUN
ajfa-12658	329	30	2018	2018	NUM
ajfa-12658	329	31	,	,	PUNCT
ajfa-12658	329	32	vol	vol	NOUN
ajfa-12658	329	33	.	.	PROPN
ajfa-12658	329	34	10	10	NUM
ajfa-12658	329	35	,	,	PUNCT
ajfa-12658	329	36	no	no	INTJ
ajfa-12658	329	37	.	.	NOUN
ajfa-12658	329	38	1	1	NUM
ajfa-12658	329	39	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	329	40	326	326	NUM
ajfa-12658	329	41	three	three	NUM
ajfa-12658	329	42	different	different	ADJ
ajfa-12658	329	43	models	model	NOUN
ajfa-12658	329	44	.	.	PUNCT
ajfa-12658	330	1	table	table	NOUN
ajfa-12658	330	2	3	3	NUM
ajfa-12658	330	3	.	.	PUNCT
ajfa-12658	331	1	results	result	NOUN
ajfa-12658	331	2	of	of	ADP
ajfa-12658	331	3	multiple	multiple	ADJ
ajfa-12658	331	4	regressions	regression	NOUN
ajfa-12658	331	5	(	(	PUNCT
ajfa-12658	331	6	environmental	environmental	ADJ
ajfa-12658	331	7	disclosure	disclosure	NOUN
ajfa-12658	331	8	)	)	PUNCT
ajfa-12658	331	9	variable	variable	ADJ
ajfa-12658	331	10	hypothesis	hypothesis	NOUN
ajfa-12658	331	11	expected	expect	VERB
ajfa-12658	331	12	sign	sign	NOUN
ajfa-12658	331	13	mining	mining	NOUN
ajfa-12658	331	14	utility	utility	NOUN
ajfa-12658	331	15	chemical	chemical	NOUN
ajfa-12658	331	16	gown	gown	NOUN
ajfa-12658	331	17	h1	h1	NOUN
ajfa-12658	331	18	+	+	CCONJ
ajfa-12658	331	19	0.110	0.110	NUM
ajfa-12658	331	20	0.124	0.124	NUM
ajfa-12658	331	21	0.058	0.058	NUM
ajfa-12658	331	22	mia	mia	NOUN
ajfa-12658	331	23	h3	h3	NOUN
ajfa-12658	331	24	+	+	CCONJ
ajfa-12658	331	25	0.305	0.305	NUM
ajfa-12658	331	26	*	*	PUNCT
ajfa-12658	331	27	*	*	PUNCT
ajfa-12658	331	28	0.490	0.490	NUM
ajfa-12658	331	29	*	*	PUNCT
ajfa-12658	331	30	*	*	PUNCT
ajfa-12658	331	31	*	*	PUNCT
ajfa-12658	331	32	0.420	0.420	NUM
ajfa-12658	331	33	*	*	PUNCT
ajfa-12658	331	34	*	*	PUNCT
ajfa-12658	331	35	*	*	PUNCT
ajfa-12658	331	36	age	age	NOUN
ajfa-12658	331	37	h6	h6	PROPN
ajfa-12658	331	38	+	+	CCONJ
ajfa-12658	331	39	0.156	0.156	NUM
ajfa-12658	331	40	*	*	NOUN
ajfa-12658	331	41	*	*	PUNCT
ajfa-12658	331	42	0.141	0.141	NUM
ajfa-12658	331	43	*	*	X
ajfa-12658	331	44	*	*	NOUN
ajfa-12658	331	45	0.139	0.139	NUM
ajfa-12658	331	46	*	*	PUNCT
ajfa-12658	331	47	size	size	NOUN
ajfa-12658	331	48	h7	h7	NOUN
ajfa-12658	331	49	+	+	CCONJ
ajfa-12658	331	50	0.461	0.461	NUM
ajfa-12658	331	51	*	*	PUNCT
ajfa-12658	331	52	*	*	PUNCT
ajfa-12658	331	53	*	*	PUNCT
ajfa-12658	331	54	0.270	0.270	NUM
ajfa-12658	331	55	*	*	NOUN
ajfa-12658	331	56	*	*	PUNCT
ajfa-12658	331	57	0.255	0.255	NUM
ajfa-12658	331	58	*	*	PUNCT
ajfa-12658	331	59	*	*	PUNCT
ajfa-12658	331	60	prof	prof	NOUN
ajfa-12658	331	61	h4	h4	PROPN
ajfa-12658	331	62	+	+	CCONJ
ajfa-12658	331	63	0.421	0.421	NUM
ajfa-12658	331	64	*	*	NOUN
ajfa-12658	331	65	*	*	PUNCT
ajfa-12658	331	66	*	*	PUNCT
ajfa-12658	331	67	0.157	0.157	NUM
ajfa-12658	331	68	*	*	SYM
ajfa-12658	331	69	0.477	0.477	NUM
ajfa-12658	331	70	*	*	PUNCT
ajfa-12658	331	71	*	*	PUNCT
ajfa-12658	331	72	*	*	PUNCT
ajfa-12658	331	73	lev	lev	ADJ
ajfa-12658	331	74	h5	h5	NOUN
ajfa-12658	331	75	+	+	CCONJ
ajfa-12658	331	76	0.129	0.129	NUM
ajfa-12658	331	77	0.450	0.450	NUM
ajfa-12658	331	78	*	*	PUNCT
ajfa-12658	331	79	*	*	PUNCT
ajfa-12658	331	80	*	*	PUNCT
ajfa-12658	331	81	0.176	0.176	NUM
ajfa-12658	331	82	*	*	PUNCT
ajfa-12658	331	83	mngr	mngr	PROPN
ajfa-12658	331	84	h2	h2	PROPN
ajfa-12658	331	85	+	+	CCONJ
ajfa-12658	331	86	0.128	0.128	NUM
ajfa-12658	331	87	*	*	SYM
ajfa-12658	331	88	0.159	0.159	NUM
ajfa-12658	331	89	*	*	SYM
ajfa-12658	331	90	0.125	0.125	NUM
ajfa-12658	331	91	r2	r2	NOUN
ajfa-12658	331	92	0.364	0.364	NUM
ajfa-12658	331	93	0.322	0.322	NUM
ajfa-12658	331	94	0.327	0.327	NUM
ajfa-12658	331	95	note	note	NOUN
ajfa-12658	331	96	:	:	PUNCT
ajfa-12658	331	97	nmining=47	nmining=47	X
ajfa-12658	331	98	,	,	PUNCT
ajfa-12658	331	99	nutility=73	nutility=73	NOUN
ajfa-12658	331	100	,	,	PUNCT
ajfa-12658	331	101	nchemical=73	nchemical=73	NUM
ajfa-12658	331	102	;	;	PUNCT
ajfa-12658	331	103	r	r	X
ajfa-12658	331	104	-	-	PUNCT
ajfa-12658	331	105	square	square	ADJ
ajfa-12658	331	106	significant	significant	ADJ
ajfa-12658	331	107	tests	test	NOUN
ajfa-12658	331	108	are	be	AUX
ajfa-12658	331	109	based	base	VERB
ajfa-12658	331	110	on	on	ADP
ajfa-12658	331	111	f	f	PROPN
ajfa-12658	331	112	values	value	NOUN
ajfa-12658	331	113	;	;	PUNCT
ajfa-12658	331	114	*	*	PUNCT
ajfa-12658	331	115	p<0.1	p<0.1	NUM
ajfa-12658	331	116	;	;	PUNCT
ajfa-12658	331	117	*	*	PUNCT
ajfa-12658	331	118	*	*	PUNCT
ajfa-12658	331	119	p<0.05;***p<0.01	p<0.05;***p<0.01	ADJ
ajfa-12658	331	120	,	,	PUNCT
ajfa-12658	331	121	two	two	NUM
ajfa-12658	331	122	-	-	PUNCT
ajfa-12658	331	123	tailed	tail	VERB
ajfa-12658	331	124	coefficient	coefficient	NOUN
ajfa-12658	331	125	test	test	NOUN
ajfa-12658	331	126	4.3	4.3	NUM
ajfa-12658	331	127	.	.	PUNCT
ajfa-12658	332	1	the	the	DET
ajfa-12658	332	2	drivers	driver	NOUN
ajfa-12658	332	3	of	of	ADP
ajfa-12658	332	4	social	social	ADJ
ajfa-12658	332	5	disclosure	disclosure	NOUN
ajfa-12658	332	6	the	the	DET
ajfa-12658	332	7	models	model	NOUN
ajfa-12658	332	8	of	of	ADP
ajfa-12658	332	9	social	social	ADJ
ajfa-12658	332	10	disclosure	disclosure	NOUN
ajfa-12658	332	11	also	also	ADV
ajfa-12658	332	12	showed	show	VERB
ajfa-12658	332	13	statistical	statistical	ADJ
ajfa-12658	332	14	significance	significance	NOUN
ajfa-12658	332	15	among	among	ADP
ajfa-12658	332	16	mining	mining	NOUN
ajfa-12658	332	17	,	,	PUNCT
ajfa-12658	332	18	utility	utility	NOUN
ajfa-12658	332	19	and	and	CCONJ
ajfa-12658	332	20	chemical	chemical	NOUN
ajfa-12658	332	21	industries	industry	NOUN
ajfa-12658	332	22	.	.	PUNCT
ajfa-12658	333	1	table	table	NOUN
ajfa-12658	333	2	4	4	NUM
ajfa-12658	333	3	shows	show	VERB
ajfa-12658	333	4	that	that	SCONJ
ajfa-12658	333	5	the	the	DET
ajfa-12658	333	6	sample	sample	NOUN
ajfa-12658	333	7	industries	industry	NOUN
ajfa-12658	333	8	share	share	VERB
ajfa-12658	333	9	much	much	ADV
ajfa-12658	333	10	in	in	ADP
ajfa-12658	333	11	common	common	ADJ
ajfa-12658	333	12	based	base	VERB
ajfa-12658	333	13	on	on	ADP
ajfa-12658	333	14	the	the	DET
ajfa-12658	333	15	legitimacy	legitimacy	NOUN
ajfa-12658	333	16	theory	theory	NOUN
ajfa-12658	333	17	and	and	CCONJ
ajfa-12658	333	18	they	they	PRON
ajfa-12658	333	19	are	be	AUX
ajfa-12658	333	20	found	find	VERB
ajfa-12658	333	21	to	to	PART
ajfa-12658	333	22	be	be	AUX
ajfa-12658	333	23	considerably	considerably	ADV
ajfa-12658	333	24	similar	similar	ADJ
ajfa-12658	333	25	.	.	PUNCT
ajfa-12658	334	1	size	size	NOUN
ajfa-12658	334	2	is	be	AUX
ajfa-12658	334	3	found	find	VERB
ajfa-12658	334	4	to	to	PART
ajfa-12658	334	5	be	be	AUX
ajfa-12658	334	6	significant	significant	ADJ
ajfa-12658	334	7	in	in	ADP
ajfa-12658	334	8	both	both	CCONJ
ajfa-12658	334	9	the	the	DET
ajfa-12658	334	10	mining	mining	NOUN
ajfa-12658	334	11	industry	industry	NOUN
ajfa-12658	334	12	and	and	CCONJ
ajfa-12658	334	13	utility	utility	NOUN
ajfa-12658	334	14	industry	industry	NOUN
ajfa-12658	334	15	,	,	PUNCT
ajfa-12658	334	16	and	and	CCONJ
ajfa-12658	334	17	the	the	DET
ajfa-12658	334	18	extent	extent	NOUN
ajfa-12658	334	19	of	of	ADP
ajfa-12658	334	20	prof	prof	NOUN
ajfa-12658	334	21	’s	’s	PART
ajfa-12658	334	22	influences	influence	NOUN
ajfa-12658	334	23	is	be	AUX
ajfa-12658	334	24	similar	similar	ADJ
ajfa-12658	334	25	;	;	PUNCT
ajfa-12658	334	26	they	they	PRON
ajfa-12658	334	27	have	have	VERB
ajfa-12658	334	28	betas	beta	NOUN
ajfa-12658	334	29	of	of	ADP
ajfa-12658	334	30	0.565	0.565	NUM
ajfa-12658	334	31	and	and	CCONJ
ajfa-12658	334	32	0.503	0.503	NUM
ajfa-12658	334	33	respectively	respectively	ADV
ajfa-12658	334	34	.	.	PUNCT
ajfa-12658	335	1	although	although	SCONJ
ajfa-12658	335	2	it	it	PRON
ajfa-12658	335	3	was	be	AUX
ajfa-12658	335	4	found	find	VERB
ajfa-12658	335	5	to	to	PART
ajfa-12658	335	6	be	be	AUX
ajfa-12658	335	7	insignificant	insignificant	ADJ
ajfa-12658	335	8	in	in	ADP
ajfa-12658	335	9	chemical	chemical	NOUN
ajfa-12658	335	10	industry	industry	NOUN
ajfa-12658	335	11	,	,	PUNCT
ajfa-12658	335	12	the	the	DET
ajfa-12658	335	13	p	p	NOUN
ajfa-12658	335	14	value	value	NOUN
ajfa-12658	335	15	of	of	ADP
ajfa-12658	335	16	size	size	NOUN
ajfa-12658	335	17	approached	approach	VERB
ajfa-12658	335	18	the	the	DET
ajfa-12658	335	19	moderate	moderate	ADJ
ajfa-12658	335	20	significance	significance	NOUN
ajfa-12658	335	21	level	level	NOUN
ajfa-12658	335	22	with	with	ADP
ajfa-12658	335	23	a	a	DET
ajfa-12658	335	24	beta	beta	NOUN
ajfa-12658	335	25	of	of	ADP
ajfa-12658	335	26	0.315	0.315	NUM
ajfa-12658	335	27	.	.	PUNCT
ajfa-12658	336	1	variable	variable	ADJ
ajfa-12658	336	2	size	size	NOUN
ajfa-12658	336	3	was	be	AUX
ajfa-12658	336	4	found	find	VERB
ajfa-12658	336	5	to	to	PART
ajfa-12658	336	6	be	be	AUX
ajfa-12658	336	7	significant	significant	ADJ
ajfa-12658	336	8	in	in	ADP
ajfa-12658	336	9	all	all	DET
ajfa-12658	336	10	sample	sample	NOUN
ajfa-12658	336	11	industries	industry	NOUN
ajfa-12658	336	12	.	.	PUNCT
ajfa-12658	337	1	it	it	PRON
ajfa-12658	337	2	is	be	AUX
ajfa-12658	337	3	most	most	ADV
ajfa-12658	337	4	significant	significant	ADJ
ajfa-12658	337	5	that	that	SCONJ
ajfa-12658	337	6	the	the	DET
ajfa-12658	337	7	chemical	chemical	NOUN
ajfa-12658	337	8	companies	company	NOUN
ajfa-12658	337	9	had	have	VERB
ajfa-12658	337	10	a	a	DET
ajfa-12658	337	11	beta	beta	NOUN
ajfa-12658	337	12	of	of	ADP
ajfa-12658	337	13	0.504	0.504	NUM
ajfa-12658	337	14	.	.	PUNCT
ajfa-12658	338	1	size	size	NOUN
ajfa-12658	338	2	influences	influence	VERB
ajfa-12658	338	3	to	to	ADP
ajfa-12658	338	4	a	a	DET
ajfa-12658	338	5	lesser	less	ADJ
ajfa-12658	338	6	extent	extent	NOUN
ajfa-12658	338	7	than	than	ADP
ajfa-12658	338	8	in	in	ADP
ajfa-12658	338	9	the	the	DET
ajfa-12658	338	10	other	other	ADJ
ajfa-12658	338	11	two	two	NUM
ajfa-12658	338	12	industries	industry	NOUN
ajfa-12658	338	13	,	,	PUNCT
ajfa-12658	338	14	where	where	SCONJ
ajfa-12658	338	15	the	the	DET
ajfa-12658	338	16	betas	beta	NOUN
ajfa-12658	338	17	are	be	AUX
ajfa-12658	338	18	0.495	0.495	NUM
ajfa-12658	338	19	and	and	CCONJ
ajfa-12658	338	20	0.413	0.413	NUM
ajfa-12658	338	21	.	.	PUNCT
ajfa-12658	339	1	in	in	ADP
ajfa-12658	339	2	addition	addition	NOUN
ajfa-12658	339	3	,	,	PUNCT
ajfa-12658	339	4	mngr	mngr	NOUN
ajfa-12658	339	5	of	of	ADP
ajfa-12658	339	6	the	the	DET
ajfa-12658	339	7	chemical	chemical	NOUN
ajfa-12658	339	8	industry	industry	NOUN
ajfa-12658	339	9	similarly	similarly	ADV
ajfa-12658	339	10	has	have	VERB
ajfa-12658	339	11	the	the	DET
ajfa-12658	339	12	highest	high	ADJ
ajfa-12658	339	13	value	value	NOUN
ajfa-12658	339	14	of	of	ADP
ajfa-12658	339	15	beta	beta	NOUN
ajfa-12658	339	16	;	;	PUNCT
ajfa-12658	339	17	this	this	PRON
ajfa-12658	339	18	was	be	AUX
ajfa-12658	339	19	shown	show	VERB
ajfa-12658	339	20	to	to	PART
ajfa-12658	339	21	be	be	AUX
ajfa-12658	339	22	statistically	statistically	ADV
ajfa-12658	339	23	significant	significant	ADJ
ajfa-12658	339	24	.	.	PUNCT
ajfa-12658	340	1	the	the	DET
ajfa-12658	340	2	mining	mining	NOUN
ajfa-12658	340	3	industry	industry	NOUN
ajfa-12658	340	4	and	and	CCONJ
ajfa-12658	340	5	utility	utility	NOUN
ajfa-12658	340	6	industry	industry	NOUN
ajfa-12658	340	7	,	,	PUNCT
ajfa-12658	340	8	had	have	VERB
ajfa-12658	340	9	betas	beta	NOUN
ajfa-12658	340	10	of	of	ADP
ajfa-12658	340	11	0.423	0.423	NUM
ajfa-12658	340	12	and	and	CCONJ
ajfa-12658	340	13	0.393	0.393	NUM
ajfa-12658	340	14	.	.	PUNCT
ajfa-12658	341	1	for	for	ADP
ajfa-12658	341	2	variable	variable	ADJ
ajfa-12658	341	3	lev	lev	NOUN
ajfa-12658	341	4	,	,	PUNCT
ajfa-12658	341	5	mining	mining	NOUN
ajfa-12658	341	6	and	and	CCONJ
ajfa-12658	341	7	utility	utility	NOUN
ajfa-12658	341	8	industries	industry	NOUN
ajfa-12658	341	9	had	have	VERB
ajfa-12658	341	10	moderate	moderate	ADJ
ajfa-12658	341	11	significance	significance	NOUN
ajfa-12658	341	12	levels	level	NOUN
ajfa-12658	341	13	,	,	PUNCT
ajfa-12658	341	14	and	and	CCONJ
ajfa-12658	341	15	it	it	PRON
ajfa-12658	341	16	influences	influence	VERB
ajfa-12658	341	17	mining	mining	NOUN
ajfa-12658	341	18	industry	industry	NOUN
ajfa-12658	341	19	with	with	ADP
ajfa-12658	341	20	beta	beta	NOUN
ajfa-12658	341	21	of	of	ADP
ajfa-12658	341	22	0.437	0.437	NUM
ajfa-12658	341	23	.	.	PUNCT
ajfa-12658	342	1	utility	utility	NOUN
ajfa-12658	342	2	was	be	AUX
ajfa-12658	342	3	influenced	influence	VERB
ajfa-12658	342	4	the	the	DET
ajfa-12658	342	5	most	most	ADJ
ajfa-12658	342	6	with	with	ADP
ajfa-12658	342	7	a	a	DET
ajfa-12658	342	8	beta	beta	ADJ
ajfa-12658	342	9	value	value	NOUN
ajfa-12658	342	10	of	of	ADP
ajfa-12658	342	11	0.447	0.447	NUM
ajfa-12658	342	12	.	.	PUNCT
ajfa-12658	343	1	since	since	SCONJ
ajfa-12658	343	2	this	this	DET
ajfa-12658	343	3	variable	variable	NOUN
ajfa-12658	343	4	was	be	AUX
ajfa-12658	343	5	transformed	transform	VERB
ajfa-12658	343	6	back	back	ADV
ajfa-12658	343	7	to	to	ADP
ajfa-12658	343	8	lev	lev	NOUN
ajfa-12658	343	9	,	,	PUNCT
ajfa-12658	343	10	it	it	PRON
ajfa-12658	343	11	is	be	AUX
ajfa-12658	343	12	no	no	ADV
ajfa-12658	343	13	longer	long	ADV
ajfa-12658	343	14	significant	significant	ADJ
ajfa-12658	343	15	to	to	ADP
ajfa-12658	343	16	chemical	chemical	NOUN
ajfa-12658	343	17	industry	industry	NOUN
ajfa-12658	343	18	.	.	PUNCT
ajfa-12658	344	1	age	age	NOUN
ajfa-12658	344	2	was	be	AUX
ajfa-12658	344	3	only	only	ADV
ajfa-12658	344	4	found	find	VERB
ajfa-12658	344	5	to	to	PART
ajfa-12658	344	6	be	be	AUX
ajfa-12658	344	7	significant	significant	ADJ
ajfa-12658	344	8	in	in	ADP
ajfa-12658	344	9	chemical	chemical	NOUN
ajfa-12658	344	10	industry	industry	NOUN
ajfa-12658	344	11	,	,	PUNCT
ajfa-12658	344	12	and	and	CCONJ
ajfa-12658	344	13	the	the	DET
ajfa-12658	344	14	remaining	remain	VERB
ajfa-12658	344	15	sample	sample	NOUN
ajfa-12658	344	16	industries	industry	NOUN
ajfa-12658	344	17	sampled	sample	VERB
ajfa-12658	344	18	were	be	AUX
ajfa-12658	344	19	found	find	VERB
ajfa-12658	344	20	to	to	PART
ajfa-12658	344	21	have	have	VERB
ajfa-12658	344	22	largely	largely	ADV
ajfa-12658	344	23	insignificant	insignificant	ADJ
ajfa-12658	344	24	levels	level	NOUN
ajfa-12658	344	25	,	,	PUNCT
ajfa-12658	344	26	approaching	approach	VERB
ajfa-12658	344	27	moderate	moderate	ADJ
ajfa-12658	344	28	significance	significance	NOUN
ajfa-12658	344	29	level	level	NOUN
ajfa-12658	344	30	at	at	ADP
ajfa-12658	344	31	best	well	ADV
ajfa-12658	344	32	.	.	PUNCT
ajfa-12658	345	1	asian	asian	ADJ
ajfa-12658	345	2	journal	journal	PROPN
ajfa-12658	345	3	of	of	ADP
ajfa-12658	345	4	finance	finance	PROPN
ajfa-12658	345	5	&	&	CCONJ
ajfa-12658	345	6	accounting	accounting	PROPN
ajfa-12658	345	7	issn	issn	PROPN
ajfa-12658	345	8	1946	1946	NUM
ajfa-12658	345	9	-	-	PUNCT
ajfa-12658	345	10	052x	052x	NOUN
ajfa-12658	345	11	2018	2018	NUM
ajfa-12658	345	12	,	,	PUNCT
ajfa-12658	345	13	vol	vol	NOUN
ajfa-12658	345	14	.	.	PROPN
ajfa-12658	346	1	10	10	NUM
ajfa-12658	346	2	,	,	PUNCT
ajfa-12658	346	3	no	no	INTJ
ajfa-12658	346	4	.	.	NOUN
ajfa-12658	346	5	1	1	NUM
ajfa-12658	346	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	346	7	327	327	NUM
ajfa-12658	346	8	interestingly	interestingly	ADV
ajfa-12658	346	9	,	,	PUNCT
ajfa-12658	346	10	gown	gown	NOUN
ajfa-12658	346	11	and	and	CCONJ
ajfa-12658	346	12	mia	mia	PROPN
ajfa-12658	346	13	were	be	AUX
ajfa-12658	346	14	found	find	VERB
ajfa-12658	346	15	to	to	PART
ajfa-12658	346	16	be	be	AUX
ajfa-12658	346	17	insignificant	insignificant	ADJ
ajfa-12658	346	18	in	in	ADP
ajfa-12658	346	19	all	all	DET
ajfa-12658	346	20	three	three	NUM
ajfa-12658	346	21	industries	industry	NOUN
ajfa-12658	346	22	;	;	PUNCT
ajfa-12658	346	23	however	however	ADV
ajfa-12658	346	24	,	,	PUNCT
ajfa-12658	346	25	the	the	DET
ajfa-12658	346	26	p	p	PROPN
ajfa-12658	346	27	values	value	NOUN
ajfa-12658	346	28	approach	approach	VERB
ajfa-12658	346	29	moderate	moderate	ADJ
ajfa-12658	346	30	significance	significance	NOUN
ajfa-12658	346	31	level	level	NOUN
ajfa-12658	346	32	and	and	CCONJ
ajfa-12658	346	33	their	their	PRON
ajfa-12658	346	34	signs	sign	NOUN
ajfa-12658	346	35	meet	meet	VERB
ajfa-12658	346	36	the	the	DET
ajfa-12658	346	37	expected	expect	VERB
ajfa-12658	346	38	signs	sign	NOUN
ajfa-12658	346	39	directions	direction	NOUN
ajfa-12658	346	40	.	.	PUNCT
ajfa-12658	347	1	the	the	DET
ajfa-12658	347	2	overall	overall	ADJ
ajfa-12658	347	3	comparison	comparison	NOUN
ajfa-12658	347	4	indicates	indicate	VERB
ajfa-12658	347	5	that	that	SCONJ
ajfa-12658	347	6	the	the	DET
ajfa-12658	347	7	empirical	empirical	ADJ
ajfa-12658	347	8	evidence	evidence	NOUN
ajfa-12658	347	9	shows	show	VERB
ajfa-12658	347	10	most	most	ADJ
ajfa-12658	347	11	of	of	ADP
ajfa-12658	347	12	the	the	DET
ajfa-12658	347	13	hypothesised	hypothesised	ADJ
ajfa-12658	347	14	variables	variable	NOUN
ajfa-12658	347	15	are	be	AUX
ajfa-12658	347	16	able	able	ADJ
ajfa-12658	347	17	to	to	PART
ajfa-12658	347	18	explain	explain	VERB
ajfa-12658	347	19	the	the	DET
ajfa-12658	347	20	extent	extent	NOUN
ajfa-12658	347	21	of	of	ADP
ajfa-12658	347	22	social	social	ADJ
ajfa-12658	347	23	disclosure	disclosure	NOUN
ajfa-12658	347	24	in	in	ADP
ajfa-12658	347	25	chinese	chinese	ADJ
ajfa-12658	347	26	mining	mining	NOUN
ajfa-12658	347	27	,	,	PUNCT
ajfa-12658	347	28	utility	utility	NOUN
ajfa-12658	347	29	,	,	PUNCT
ajfa-12658	347	30	and	and	CCONJ
ajfa-12658	347	31	chemical	chemical	NOUN
ajfa-12658	347	32	companies	company	NOUN
ajfa-12658	347	33	.	.	PUNCT
ajfa-12658	348	1	there	there	PRON
ajfa-12658	348	2	are	be	VERB
ajfa-12658	348	3	four	four	NUM
ajfa-12658	348	4	independent	independent	ADJ
ajfa-12658	348	5	variables	variable	NOUN
ajfa-12658	348	6	,	,	PUNCT
ajfa-12658	348	7	size	size	NOUN
ajfa-12658	348	8	,	,	PUNCT
ajfa-12658	348	9	prof	prof	NOUN
ajfa-12658	348	10	,	,	PUNCT
ajfa-12658	348	11	lev	lev	NOUN
ajfa-12658	348	12	and	and	CCONJ
ajfa-12658	348	13	mngr	mngr	NOUN
ajfa-12658	348	14	,	,	PUNCT
ajfa-12658	348	15	which	which	PRON
ajfa-12658	348	16	the	the	DET
ajfa-12658	348	17	sample	sample	NOUN
ajfa-12658	348	18	companies	company	NOUN
ajfa-12658	348	19	have	have	VERB
ajfa-12658	348	20	in	in	ADP
ajfa-12658	348	21	common	common	ADJ
ajfa-12658	348	22	,	,	PUNCT
ajfa-12658	348	23	indicate	indicate	VERB
ajfa-12658	348	24	whether	whether	SCONJ
ajfa-12658	348	25	they	they	PRON
ajfa-12658	348	26	influence	influence	VERB
ajfa-12658	348	27	and	and	CCONJ
ajfa-12658	348	28	determine	determine	VERB
ajfa-12658	348	29	the	the	DET
ajfa-12658	348	30	extent	extent	NOUN
ajfa-12658	348	31	of	of	ADP
ajfa-12658	348	32	social	social	ADJ
ajfa-12658	348	33	disclosure	disclosure	NOUN
ajfa-12658	348	34	.	.	PUNCT
ajfa-12658	349	1	moreover	moreover	ADV
ajfa-12658	349	2	,	,	PUNCT
ajfa-12658	349	3	gown	gown	NOUN
ajfa-12658	349	4	and	and	CCONJ
ajfa-12658	349	5	mia	mia	PROPN
ajfa-12658	349	6	were	be	AUX
ajfa-12658	349	7	found	find	VERB
ajfa-12658	349	8	to	to	PART
ajfa-12658	349	9	be	be	AUX
ajfa-12658	349	10	insignificant	insignificant	ADJ
ajfa-12658	349	11	in	in	ADP
ajfa-12658	349	12	all	all	DET
ajfa-12658	349	13	industries	industry	NOUN
ajfa-12658	349	14	while	while	SCONJ
ajfa-12658	349	15	approaching	approach	VERB
ajfa-12658	349	16	moderate	moderate	ADJ
ajfa-12658	349	17	significance	significance	NOUN
ajfa-12658	349	18	level	level	NOUN
ajfa-12658	349	19	.	.	PUNCT
ajfa-12658	350	1	therefore	therefore	ADV
ajfa-12658	350	2	,	,	PUNCT
ajfa-12658	350	3	the	the	DET
ajfa-12658	350	4	results	result	NOUN
ajfa-12658	350	5	reveal	reveal	VERB
ajfa-12658	350	6	that	that	SCONJ
ajfa-12658	350	7	overall	overall	ADJ
ajfa-12658	350	8	,	,	PUNCT
ajfa-12658	350	9	the	the	DET
ajfa-12658	350	10	three	three	NUM
ajfa-12658	350	11	industries	industry	NOUN
ajfa-12658	350	12	were	be	AUX
ajfa-12658	350	13	determined	determine	VERB
ajfa-12658	350	14	by	by	ADP
ajfa-12658	350	15	the	the	DET
ajfa-12658	350	16	same	same	ADJ
ajfa-12658	350	17	variables	variable	NOUN
ajfa-12658	350	18	,	,	PUNCT
ajfa-12658	350	19	and	and	CCONJ
ajfa-12658	350	20	that	that	SCONJ
ajfa-12658	350	21	it	it	PRON
ajfa-12658	350	22	may	may	AUX
ajfa-12658	350	23	be	be	AUX
ajfa-12658	350	24	possible	possible	ADJ
ajfa-12658	350	25	to	to	PART
ajfa-12658	350	26	have	have	VERB
ajfa-12658	350	27	the	the	DET
ajfa-12658	350	28	three	three	NUM
ajfa-12658	350	29	industries	industry	NOUN
ajfa-12658	350	30	included	include	VERB
ajfa-12658	350	31	in	in	ADP
ajfa-12658	350	32	one	one	NUM
ajfa-12658	350	33	model	model	NOUN
ajfa-12658	350	34	instead	instead	ADV
ajfa-12658	350	35	of	of	ADP
ajfa-12658	350	36	three	three	NUM
ajfa-12658	350	37	.	.	PUNCT
ajfa-12658	350	38	table	table	NOUN
ajfa-12658	350	39	4	4	NUM
ajfa-12658	350	40	.	.	PUNCT
ajfa-12658	350	41	results	result	NOUN
ajfa-12658	350	42	of	of	ADP
ajfa-12658	350	43	multiple	multiple	ADJ
ajfa-12658	350	44	regressions	regression	NOUN
ajfa-12658	350	45	(	(	PUNCT
ajfa-12658	350	46	social	social	ADJ
ajfa-12658	350	47	disclosure	disclosure	NOUN
ajfa-12658	350	48	)	)	PUNCT
ajfa-12658	350	49	variable	variable	ADJ
ajfa-12658	350	50	hypothesis	hypothesis	NOUN
ajfa-12658	350	51	expected	expect	VERB
ajfa-12658	350	52	sign	sign	NOUN
ajfa-12658	350	53	mining	mining	NOUN
ajfa-12658	350	54	utility	utility	NOUN
ajfa-12658	350	55	chemical	chemical	NOUN
ajfa-12658	350	56	gown	gown	NOUN
ajfa-12658	350	57	h1	h1	NOUN
ajfa-12658	350	58	+	+	CCONJ
ajfa-12658	350	59	0.312	0.312	NUM
ajfa-12658	350	60	*	*	PUNCT
ajfa-12658	350	61	0.189	0.189	NUM
ajfa-12658	350	62	*	*	PUNCT
ajfa-12658	350	63	0.149	0.149	NUM
ajfa-12658	350	64	*	*	PUNCT
ajfa-12658	350	65	mia	mia	NOUN
ajfa-12658	350	66	h3	h3	PROPN
ajfa-12658	350	67	+	+	CCONJ
ajfa-12658	350	68	0.395	0.395	NUM
ajfa-12658	350	69	*	*	PUNCT
ajfa-12658	350	70	0.285	0.285	NUM
ajfa-12658	350	71	*	*	SYM
ajfa-12658	350	72	0.126	0.126	NUM
ajfa-12658	350	73	age	age	NOUN
ajfa-12658	350	74	h6	h6	PROPN
ajfa-12658	350	75	+	+	CCONJ
ajfa-12658	350	76	0.388	0.388	NUM
ajfa-12658	350	77	*	*	PUNCT
ajfa-12658	350	78	0.155	0.155	NUM
ajfa-12658	350	79	0.317	0.317	NUM
ajfa-12658	350	80	*	*	PUNCT
ajfa-12658	350	81	*	*	PUNCT
ajfa-12658	350	82	lnsize	lnsize	NOUN
ajfa-12658	350	83	h7	h7	NOUN
ajfa-12658	350	84	+	+	CCONJ
ajfa-12658	350	85	0.495	0.495	NUM
ajfa-12658	350	86	*	*	NOUN
ajfa-12658	350	87	*	*	NOUN
ajfa-12658	350	88	0.413	0.413	NUM
ajfa-12658	350	89	*	*	X
ajfa-12658	350	90	*	*	X
ajfa-12658	350	91	0.504	0.504	NUM
ajfa-12658	350	92	*	*	PUNCT
ajfa-12658	350	93	*	*	PUNCT
ajfa-12658	350	94	*	*	PUNCT
ajfa-12658	350	95	recprof	recprof	NOUN
ajfa-12658	350	96	h4	h4	PROPN
ajfa-12658	350	97	+	+	CCONJ
ajfa-12658	350	98	0.465	0.465	NUM
ajfa-12658	350	99	*	*	PUNCT
ajfa-12658	350	100	*	*	PUNCT
ajfa-12658	350	101	*	*	PUNCT
ajfa-12658	350	102	0.503	0.503	NUM
ajfa-12658	350	103	*	*	PUNCT
ajfa-12658	350	104	*	*	PUNCT
ajfa-12658	350	105	*	*	PUNCT
ajfa-12658	350	106	0.315	0.315	NUM
ajfa-12658	350	107	*	*	PUNCT
ajfa-12658	350	108	lev	lev	ADJ
ajfa-12658	350	109	h5	h5	NOUN
ajfa-12658	350	110	+	+	CCONJ
ajfa-12658	350	111	0.437	0.437	NUM
ajfa-12658	350	112	*	*	NOUN
ajfa-12658	350	113	0.447	0.447	NUM
ajfa-12658	350	114	*	*	NOUN
ajfa-12658	350	115	*	*	PUNCT
ajfa-12658	350	116	0.299	0.299	NUM
ajfa-12658	350	117	*	*	PUNCT
ajfa-12658	350	118	*	*	PROPN
ajfa-12658	350	119	mngr	mngr	PROPN
ajfa-12658	350	120	h2	h2	NOUN
ajfa-12658	350	121	+	+	CCONJ
ajfa-12658	350	122	0.423	0.423	NUM
ajfa-12658	350	123	*	*	PUNCT
ajfa-12658	350	124	*	*	PUNCT
ajfa-12658	350	125	0.393	0.393	NUM
ajfa-12658	350	126	*	*	PUNCT
ajfa-12658	350	127	*	*	X
ajfa-12658	350	128	0.513	0.513	NUM
ajfa-12658	350	129	*	*	PUNCT
ajfa-12658	350	130	*	*	PUNCT
ajfa-12658	350	131	*	*	PUNCT
ajfa-12658	350	132	r2	r2	PROPN
ajfa-12658	350	133	0.381	0.381	NUM
ajfa-12658	350	134	0.329	0.329	NUM
ajfa-12658	350	135	0.392	0.392	NUM
ajfa-12658	350	136	note	note	NOUN
ajfa-12658	350	137	:	:	PUNCT
ajfa-12658	350	138	nmining=47	nmining=47	X
ajfa-12658	350	139	,	,	PUNCT
ajfa-12658	350	140	nutility=73	nutility=73	NOUN
ajfa-12658	350	141	,	,	PUNCT
ajfa-12658	350	142	nchemical=73	nchemical=73	NUM
ajfa-12658	350	143	;	;	PUNCT
ajfa-12658	350	144	r	r	X
ajfa-12658	350	145	-	-	PUNCT
ajfa-12658	350	146	square	square	ADJ
ajfa-12658	350	147	significant	significant	ADJ
ajfa-12658	350	148	tests	test	NOUN
ajfa-12658	350	149	are	be	AUX
ajfa-12658	350	150	based	base	VERB
ajfa-12658	350	151	on	on	ADP
ajfa-12658	350	152	f	f	PROPN
ajfa-12658	350	153	values	value	NOUN
ajfa-12658	350	154	;	;	PUNCT
ajfa-12658	350	155	*	*	PUNCT
ajfa-12658	350	156	p<0.1	p<0.1	NUM
ajfa-12658	350	157	;	;	PUNCT
ajfa-12658	350	158	*	*	PUNCT
ajfa-12658	350	159	*	*	PUNCT
ajfa-12658	350	160	p<0.05;***p<0.01	p<0.05;***p<0.01	ADJ
ajfa-12658	350	161	,	,	PUNCT
ajfa-12658	350	162	two	two	NUM
ajfa-12658	350	163	-	-	PUNCT
ajfa-12658	350	164	tailed	tail	VERB
ajfa-12658	350	165	coefficient	coefficient	NOUN
ajfa-12658	350	166	test	test	NOUN
ajfa-12658	350	167	5	5	NUM
ajfa-12658	350	168	.	.	PUNCT
ajfa-12658	350	169	discussion	discussion	NOUN
ajfa-12658	350	170	and	and	CCONJ
ajfa-12658	350	171	findings	finding	VERB
ajfa-12658	350	172	the	the	DET
ajfa-12658	350	173	results	result	NOUN
ajfa-12658	350	174	from	from	ADP
ajfa-12658	350	175	this	this	DET
ajfa-12658	350	176	study	study	NOUN
ajfa-12658	350	177	indicate	indicate	VERB
ajfa-12658	350	178	that	that	SCONJ
ajfa-12658	350	179	certain	certain	ADJ
ajfa-12658	350	180	variables	variable	NOUN
ajfa-12658	350	181	from	from	ADP
ajfa-12658	350	182	the	the	DET
ajfa-12658	350	183	legitimacy	legitimacy	NOUN
ajfa-12658	350	184	theory	theory	NOUN
ajfa-12658	350	185	are	be	AUX
ajfa-12658	350	186	able	able	ADJ
ajfa-12658	350	187	to	to	PART
ajfa-12658	350	188	explain	explain	VERB
ajfa-12658	350	189	the	the	DET
ajfa-12658	350	190	extent	extent	NOUN
ajfa-12658	350	191	of	of	ADP
ajfa-12658	350	192	voluntary	voluntary	ADJ
ajfa-12658	350	193	environmental	environmental	ADJ
ajfa-12658	350	194	disclosures	disclosure	NOUN
ajfa-12658	350	195	in	in	ADP
ajfa-12658	350	196	chinese	chinese	ADJ
ajfa-12658	350	197	mining	mining	NOUN
ajfa-12658	350	198	,	,	PUNCT
ajfa-12658	350	199	utility	utility	NOUN
ajfa-12658	350	200	and	and	CCONJ
ajfa-12658	350	201	chemical	chemical	NOUN
ajfa-12658	350	202	companies	company	NOUN
ajfa-12658	350	203	'	'	PART
ajfa-12658	350	204	annual	annual	ADJ
ajfa-12658	350	205	reports	report	NOUN
ajfa-12658	350	206	,	,	PUNCT
ajfa-12658	350	207	whilst	whilst	SCONJ
ajfa-12658	350	208	other	other	ADJ
ajfa-12658	350	209	variables	variable	NOUN
ajfa-12658	350	210	are	be	AUX
ajfa-12658	350	211	less	less	ADV
ajfa-12658	350	212	able	able	ADJ
ajfa-12658	350	213	to.in	to.in	NOUN
ajfa-12658	350	214	terms	term	NOUN
ajfa-12658	350	215	of	of	ADP
ajfa-12658	350	216	the	the	DET
ajfa-12658	350	217	results	result	NOUN
ajfa-12658	350	218	for	for	ADP
ajfa-12658	350	219	environmental	environmental	ADJ
ajfa-12658	350	220	disclosures	disclosure	NOUN
ajfa-12658	350	221	,	,	PUNCT
ajfa-12658	350	222	this	this	DET
ajfa-12658	350	223	study	study	NOUN
ajfa-12658	350	224	shows	show	VERB
ajfa-12658	350	225	the	the	DET
ajfa-12658	350	226	applicability	applicability	NOUN
ajfa-12658	350	227	and	and	CCONJ
ajfa-12658	350	228	predictive	predictive	ADJ
ajfa-12658	350	229	power	power	NOUN
ajfa-12658	350	230	of	of	ADP
ajfa-12658	350	231	the	the	DET
ajfa-12658	350	232	legitimacy	legitimacy	NOUN
ajfa-12658	350	233	theory	theory	NOUN
ajfa-12658	350	234	by	by	ADP
ajfa-12658	350	235	having	have	VERB
ajfa-12658	350	236	more	more	ADJ
ajfa-12658	350	237	than	than	ADP
ajfa-12658	350	238	half	half	NOUN
ajfa-12658	350	239	of	of	ADP
ajfa-12658	350	240	the	the	DET
ajfa-12658	350	241	predicting	predict	VERB
ajfa-12658	350	242	variables	variable	NOUN
ajfa-12658	350	243	being	be	AUX
ajfa-12658	350	244	statistically	statistically	ADV
ajfa-12658	350	245	significant	significant	ADJ
ajfa-12658	350	246	.	.	PUNCT
ajfa-12658	351	1	first	first	ADV
ajfa-12658	351	2	,	,	PUNCT
ajfa-12658	351	3	companies	company	NOUN
ajfa-12658	351	4	that	that	PRON
ajfa-12658	351	5	are	be	AUX
ajfa-12658	351	6	more	more	ADV
ajfa-12658	351	7	profitable	profitable	ADJ
ajfa-12658	351	8	(	(	PUNCT
ajfa-12658	351	9	in	in	ADP
ajfa-12658	351	10	terms	term	NOUN
ajfa-12658	351	11	of	of	ADP
ajfa-12658	351	12	roa	roa	NOUN
ajfa-12658	351	13	)	)	PUNCT
ajfa-12658	351	14	,	,	PUNCT
ajfa-12658	351	15	disclose	disclose	VERB
ajfa-12658	351	16	significantly	significantly	ADV
ajfa-12658	351	17	more	more	ADJ
ajfa-12658	351	18	than	than	ADP
ajfa-12658	351	19	the	the	DET
ajfa-12658	351	20	others	other	NOUN
ajfa-12658	351	21	that	that	PRON
ajfa-12658	351	22	are	be	AUX
ajfa-12658	351	23	less	less	ADV
ajfa-12658	351	24	profitable	profitable	ADJ
ajfa-12658	351	25	.	.	PUNCT
ajfa-12658	352	1	although	although	SCONJ
ajfa-12658	352	2	this	this	DET
ajfa-12658	352	3	hypothesis	hypothesis	NOUN
ajfa-12658	352	4	shows	show	VERB
ajfa-12658	352	5	a	a	DET
ajfa-12658	352	6	moderate	moderate	ADJ
ajfa-12658	352	7	significance	significance	NOUN
ajfa-12658	352	8	in	in	ADP
ajfa-12658	352	9	electricity	electricity	NOUN
ajfa-12658	352	10	companies	company	NOUN
ajfa-12658	352	11	,	,	PUNCT
ajfa-12658	352	12	it	it	PRON
ajfa-12658	352	13	is	be	AUX
ajfa-12658	352	14	still	still	ADV
ajfa-12658	352	15	statistically	statistically	ADV
ajfa-12658	352	16	significant	significant	ADJ
ajfa-12658	352	17	.	.	PUNCT
ajfa-12658	353	1	this	this	PRON
ajfa-12658	353	2	corresponds	correspond	VERB
ajfa-12658	353	3	with	with	ADP
ajfa-12658	353	4	the	the	DET
ajfa-12658	353	5	legitimacy	legitimacy	NOUN
ajfa-12658	353	6	theory	theory	NOUN
ajfa-12658	353	7	that	that	PRON
ajfa-12658	353	8	suggests	suggest	VERB
ajfa-12658	353	9	older	old	ADJ
ajfa-12658	353	10	,	,	PUNCT
ajfa-12658	353	11	larger	large	ADJ
ajfa-12658	353	12	and	and	CCONJ
ajfa-12658	353	13	profitable	profitable	ADJ
ajfa-12658	353	14	companies	company	NOUN
ajfa-12658	353	15	asian	asian	ADJ
ajfa-12658	353	16	journal	journal	PROPN
ajfa-12658	353	17	of	of	ADP
ajfa-12658	353	18	finance	finance	PROPN
ajfa-12658	353	19	&	&	CCONJ
ajfa-12658	353	20	accounting	accounting	PROPN
ajfa-12658	353	21	issn	issn	PROPN
ajfa-12658	353	22	1946	1946	NUM
ajfa-12658	353	23	-	-	PUNCT
ajfa-12658	353	24	052x	052x	NOUN
ajfa-12658	353	25	2018	2018	NUM
ajfa-12658	353	26	,	,	PUNCT
ajfa-12658	353	27	vol	vol	NOUN
ajfa-12658	353	28	.	.	PROPN
ajfa-12658	354	1	10	10	NUM
ajfa-12658	354	2	,	,	PUNCT
ajfa-12658	354	3	no	no	INTJ
ajfa-12658	354	4	.	.	NOUN
ajfa-12658	354	5	1	1	NUM
ajfa-12658	354	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	354	7	328	328	NUM
ajfa-12658	354	8	face	face	VERB
ajfa-12658	354	9	more	more	ADJ
ajfa-12658	354	10	media	medium	NOUN
ajfa-12658	354	11	exposure	exposure	NOUN
ajfa-12658	354	12	,	,	PUNCT
ajfa-12658	354	13	which	which	PRON
ajfa-12658	354	14	can	can	AUX
ajfa-12658	354	15	threaten	threaten	VERB
ajfa-12658	354	16	their	their	PRON
ajfa-12658	354	17	survivals	survival	NOUN
ajfa-12658	354	18	.	.	PUNCT
ajfa-12658	355	1	in	in	ADP
ajfa-12658	355	2	the	the	DET
ajfa-12658	355	3	circumstance	circumstance	NOUN
ajfa-12658	355	4	,	,	PUNCT
ajfa-12658	355	5	they	they	PRON
ajfa-12658	355	6	obtain	obtain	VERB
ajfa-12658	355	7	social	social	ADJ
ajfa-12658	355	8	acceptance	acceptance	NOUN
ajfa-12658	355	9	or	or	CCONJ
ajfa-12658	355	10	reputation	reputation	NOUN
ajfa-12658	355	11	for	for	ADP
ajfa-12658	355	12	being	be	AUX
ajfa-12658	355	13	the	the	DET
ajfa-12658	355	14	societal	societal	ADJ
ajfa-12658	355	15	citizen	citizen	NOUN
ajfa-12658	355	16	through	through	ADP
ajfa-12658	355	17	environmental	environmental	ADJ
ajfa-12658	355	18	disclosures	disclosure	NOUN
ajfa-12658	355	19	.	.	PUNCT
ajfa-12658	356	1	it	it	PRON
ajfa-12658	356	2	indicates	indicate	VERB
ajfa-12658	356	3	that	that	SCONJ
ajfa-12658	356	4	while	while	SCONJ
ajfa-12658	356	5	these	these	DET
ajfa-12658	356	6	companies	company	NOUN
ajfa-12658	356	7	are	be	AUX
ajfa-12658	356	8	able	able	ADJ
ajfa-12658	356	9	to	to	PART
ajfa-12658	356	10	remain	remain	VERB
ajfa-12658	356	11	profitable	profitable	ADJ
ajfa-12658	356	12	,	,	PUNCT
ajfa-12658	356	13	they	they	PRON
ajfa-12658	356	14	are	be	AUX
ajfa-12658	356	15	also	also	ADV
ajfa-12658	356	16	capable	capable	ADJ
ajfa-12658	356	17	of	of	ADP
ajfa-12658	356	18	implementing	implement	VERB
ajfa-12658	356	19	corporate	corporate	ADJ
ajfa-12658	356	20	environmental	environmental	ADJ
ajfa-12658	356	21	responsibility	responsibility	NOUN
ajfa-12658	356	22	.	.	PUNCT
ajfa-12658	357	1	moreover	moreover	ADV
ajfa-12658	357	2	,	,	PUNCT
ajfa-12658	357	3	companies	company	NOUN
ajfa-12658	357	4	that	that	PRON
ajfa-12658	357	5	have	have	AUX
ajfa-12658	357	6	become	become	VERB
ajfa-12658	357	7	a	a	DET
ajfa-12658	357	8	member	member	NOUN
ajfa-12658	357	9	of	of	ADP
ajfa-12658	357	10	industrial	industrial	ADJ
ajfa-12658	357	11	associations	association	NOUN
ajfa-12658	357	12	established	establish	VERB
ajfa-12658	357	13	by	by	ADP
ajfa-12658	357	14	the	the	DET
ajfa-12658	357	15	government	government	NOUN
ajfa-12658	357	16	disclose	disclose	VERB
ajfa-12658	357	17	significantly	significantly	ADV
ajfa-12658	357	18	more	more	ADV
ajfa-12658	357	19	environmental	environmental	ADJ
ajfa-12658	357	20	information	information	NOUN
ajfa-12658	357	21	in	in	ADP
ajfa-12658	357	22	their	their	PRON
ajfa-12658	357	23	annual	annual	ADJ
ajfa-12658	357	24	reports	report	NOUN
ajfa-12658	357	25	than	than	ADP
ajfa-12658	357	26	the	the	DET
ajfa-12658	357	27	other	other	ADJ
ajfa-12658	357	28	ones	one	NOUN
ajfa-12658	357	29	across	across	ADP
ajfa-12658	357	30	the	the	DET
ajfa-12658	357	31	three	three	NUM
ajfa-12658	357	32	sample	sample	NOUN
ajfa-12658	357	33	industries	industry	NOUN
ajfa-12658	357	34	.	.	PUNCT
ajfa-12658	358	1	due	due	ADP
ajfa-12658	358	2	to	to	ADP
ajfa-12658	358	3	the	the	DET
ajfa-12658	358	4	natural	natural	ADJ
ajfa-12658	358	5	environmental	environmental	ADJ
ajfa-12658	358	6	sensitive	sensitive	ADJ
ajfa-12658	358	7	business	business	NOUN
ajfa-12658	358	8	activities	activity	NOUN
ajfa-12658	358	9	,	,	PUNCT
ajfa-12658	358	10	chinese	chinese	ADJ
ajfa-12658	358	11	industrial	industrial	ADJ
ajfa-12658	358	12	associations	association	NOUN
ajfa-12658	358	13	have	have	AUX
ajfa-12658	358	14	set	set	VERB
ajfa-12658	358	15	policies	policy	NOUN
ajfa-12658	358	16	for	for	SCONJ
ajfa-12658	358	17	companies	company	NOUN
ajfa-12658	358	18	to	to	PART
ajfa-12658	358	19	implement	implement	VERB
ajfa-12658	358	20	environmental	environmental	ADJ
ajfa-12658	358	21	responsibilities	responsibility	NOUN
ajfa-12658	358	22	in	in	ADP
ajfa-12658	358	23	accordance	accordance	NOUN
ajfa-12658	358	24	with	with	ADP
ajfa-12658	358	25	the	the	DET
ajfa-12658	358	26	national	national	ADJ
ajfa-12658	358	27	sustainability	sustainability	NOUN
ajfa-12658	358	28	plans	plan	NOUN
ajfa-12658	358	29	.	.	PUNCT
ajfa-12658	359	1	companies	company	NOUN
ajfa-12658	359	2	that	that	PRON
ajfa-12658	359	3	do	do	AUX
ajfa-12658	359	4	not	not	PART
ajfa-12658	359	5	disclose	disclose	VERB
ajfa-12658	359	6	the	the	DET
ajfa-12658	359	7	required	require	VERB
ajfa-12658	359	8	amount	amount	NOUN
ajfa-12658	359	9	of	of	ADP
ajfa-12658	359	10	information	information	NOUN
ajfa-12658	359	11	are	be	AUX
ajfa-12658	359	12	more	more	ADV
ajfa-12658	359	13	likely	likely	ADJ
ajfa-12658	359	14	to	to	PART
ajfa-12658	359	15	experience	experience	VERB
ajfa-12658	359	16	legitimacy	legitimacy	NOUN
ajfa-12658	359	17	loss	loss	NOUN
ajfa-12658	359	18	through	through	ADP
ajfa-12658	359	19	industrial	industrial	ADJ
ajfa-12658	359	20	media	medium	NOUN
ajfa-12658	359	21	exposure	exposure	NOUN
ajfa-12658	359	22	.	.	PUNCT
ajfa-12658	360	1	as	as	SCONJ
ajfa-12658	360	2	explained	explain	VERB
ajfa-12658	360	3	by	by	ADP
ajfa-12658	360	4	the	the	DET
ajfa-12658	360	5	legitimacy	legitimacy	NOUN
ajfa-12658	360	6	theory	theory	NOUN
ajfa-12658	360	7	,	,	PUNCT
ajfa-12658	360	8	a	a	DET
ajfa-12658	360	9	considerable	considerable	ADJ
ajfa-12658	360	10	impact	impact	NOUN
ajfa-12658	360	11	to	to	ADP
ajfa-12658	360	12	companies	company	NOUN
ajfa-12658	360	13	’	'	PUNCT
ajfa-12658	360	14	social	social	ADJ
ajfa-12658	360	15	contract	contract	NOUN
ajfa-12658	360	16	can	can	AUX
ajfa-12658	360	17	influence	influence	VERB
ajfa-12658	360	18	their	their	PRON
ajfa-12658	360	19	survival	survival	NOUN
ajfa-12658	360	20	significantly	significantly	ADV
ajfa-12658	360	21	(	(	PUNCT
ajfa-12658	360	22	o’donovan	o’donovan	NOUN
ajfa-12658	360	23	,	,	PUNCT
ajfa-12658	360	24	2002	2002	NUM
ajfa-12658	360	25	)	)	PUNCT
ajfa-12658	360	26	;	;	PUNCT
ajfa-12658	360	27	therefore	therefore	ADV
ajfa-12658	360	28	,	,	PUNCT
ajfa-12658	360	29	companies	company	NOUN
ajfa-12658	360	30	are	be	AUX
ajfa-12658	360	31	willing	willing	ADJ
ajfa-12658	360	32	to	to	PART
ajfa-12658	360	33	disclose	disclose	VERB
ajfa-12658	360	34	more	more	ADJ
ajfa-12658	360	35	information	information	NOUN
ajfa-12658	360	36	.	.	PUNCT
ajfa-12658	361	1	in	in	ADP
ajfa-12658	361	2	addition	addition	NOUN
ajfa-12658	361	3	,	,	PUNCT
ajfa-12658	361	4	the	the	DET
ajfa-12658	361	5	results	result	NOUN
ajfa-12658	361	6	show	show	VERB
ajfa-12658	361	7	that	that	SCONJ
ajfa-12658	361	8	these	these	DET
ajfa-12658	361	9	associations	association	NOUN
ajfa-12658	361	10	have	have	AUX
ajfa-12658	361	11	played	play	VERB
ajfa-12658	361	12	extraordinarily	extraordinarily	ADV
ajfa-12658	361	13	well	well	ADV
ajfa-12658	361	14	in	in	ADP
ajfa-12658	361	15	terms	term	NOUN
ajfa-12658	361	16	of	of	ADP
ajfa-12658	361	17	supervising	supervising	NOUN
ajfa-12658	361	18	and	and	CCONJ
ajfa-12658	361	19	monitoring	monitoring	NOUN
ajfa-12658	361	20	.	.	PUNCT
ajfa-12658	362	1	according	accord	VERB
ajfa-12658	362	2	to	to	ADP
ajfa-12658	362	3	the	the	DET
ajfa-12658	362	4	10th	10th	ADJ
ajfa-12658	362	5	five	five	NUM
ajfa-12658	362	6	-	-	PUNCT
ajfa-12658	362	7	year	year	NOUN
ajfa-12658	362	8	plan	plan	NOUN
ajfa-12658	362	9	,	,	PUNCT
ajfa-12658	362	10	the	the	DET
ajfa-12658	362	11	chinese	chinese	ADJ
ajfa-12658	362	12	government	government	NOUN
ajfa-12658	362	13	announced	announce	VERB
ajfa-12658	362	14	to	to	PART
ajfa-12658	362	15	reduce	reduce	VERB
ajfa-12658	362	16	pollution	pollution	NOUN
ajfa-12658	362	17	emissions	emission	NOUN
ajfa-12658	362	18	by	by	ADP
ajfa-12658	362	19	10	10	NUM
ajfa-12658	362	20	%	%	NOUN
ajfa-12658	362	21	but	but	CCONJ
ajfa-12658	362	22	it	it	PRON
ajfa-12658	362	23	did	do	AUX
ajfa-12658	362	24	not	not	PART
ajfa-12658	362	25	meet	meet	VERB
ajfa-12658	362	26	the	the	DET
ajfa-12658	362	27	target	target	NOUN
ajfa-12658	362	28	by	by	ADP
ajfa-12658	362	29	the	the	DET
ajfa-12658	362	30	end	end	NOUN
ajfa-12658	362	31	.	.	PUNCT
ajfa-12658	363	1	the	the	DET
ajfa-12658	363	2	objective	objective	NOUN
ajfa-12658	363	3	to	to	PART
ajfa-12658	363	4	reduce	reduce	VERB
ajfa-12658	363	5	emissions	emission	NOUN
ajfa-12658	363	6	by	by	ADP
ajfa-12658	363	7	another	another	DET
ajfa-12658	363	8	10	10	NUM
ajfa-12658	363	9	%	%	NOUN
ajfa-12658	363	10	has	have	AUX
ajfa-12658	363	11	been	be	AUX
ajfa-12658	363	12	set	set	VERB
ajfa-12658	363	13	in	in	ADP
ajfa-12658	363	14	the	the	DET
ajfa-12658	363	15	11thfive	11thfive	NUM
ajfa-12658	363	16	-	-	PUNCT
ajfa-12658	363	17	year	year	NOUN
ajfa-12658	363	18	plan	plan	NOUN
ajfa-12658	363	19	(	(	PUNCT
ajfa-12658	363	20	valid	valid	ADJ
ajfa-12658	363	21	from	from	ADP
ajfa-12658	363	22	2006	2006	NUM
ajfa-12658	363	23	to	to	ADP
ajfa-12658	363	24	2010	2010	NUM
ajfa-12658	363	25	)	)	PUNCT
ajfa-12658	363	26	,	,	PUNCT
ajfa-12658	363	27	and	and	CCONJ
ajfa-12658	363	28	14.29	14.29	NUM
ajfa-12658	363	29	%	%	NOUN
ajfa-12658	363	30	for	for	ADP
ajfa-12658	363	31	the	the	DET
ajfa-12658	363	32	12th	12th	ADJ
ajfa-12658	363	33	five	five	NUM
ajfa-12658	363	34	year	year	NOUN
ajfa-12658	363	35	plan	plan	NOUN
ajfa-12658	363	36	.	.	PUNCT
ajfa-12658	364	1	these	these	DET
ajfa-12658	364	2	plans	plan	NOUN
ajfa-12658	364	3	have	have	AUX
ajfa-12658	364	4	been	be	AUX
ajfa-12658	364	5	incorporated	incorporate	VERB
ajfa-12658	364	6	by	by	ADP
ajfa-12658	364	7	the	the	DET
ajfa-12658	364	8	industrial	industrial	ADJ
ajfa-12658	364	9	associations	association	NOUN
ajfa-12658	364	10	in	in	ADP
ajfa-12658	364	11	order	order	NOUN
ajfa-12658	364	12	to	to	ADP
ajfa-12658	364	13	improving	improve	VERB
ajfa-12658	364	14	the	the	DET
ajfa-12658	364	15	current	current	ADJ
ajfa-12658	364	16	status	status	NOUN
ajfa-12658	364	17	of	of	ADP
ajfa-12658	364	18	corporate	corporate	ADJ
ajfa-12658	364	19	environmental	environmental	ADJ
ajfa-12658	364	20	performance	performance	NOUN
ajfa-12658	364	21	in	in	ADP
ajfa-12658	364	22	china	china	PROPN
ajfa-12658	364	23	.	.	PUNCT
ajfa-12658	365	1	however	however	ADV
ajfa-12658	365	2	,	,	PUNCT
ajfa-12658	365	3	plans	plan	NOUN
ajfa-12658	365	4	are	be	AUX
ajfa-12658	365	5	not	not	PART
ajfa-12658	365	6	mandatory	mandatory	ADJ
ajfa-12658	365	7	regulations	regulation	NOUN
ajfa-12658	365	8	and	and	CCONJ
ajfa-12658	365	9	rules	rule	NOUN
ajfa-12658	365	10	,	,	PUNCT
ajfa-12658	365	11	and	and	CCONJ
ajfa-12658	365	12	having	have	VERB
ajfa-12658	365	13	the	the	DET
ajfa-12658	365	14	plans	plan	NOUN
ajfa-12658	365	15	can	can	AUX
ajfa-12658	365	16	not	not	PART
ajfa-12658	365	17	increase	increase	VERB
ajfa-12658	365	18	the	the	DET
ajfa-12658	365	19	overall	overall	ADJ
ajfa-12658	365	20	environmental	environmental	ADJ
ajfa-12658	365	21	disclosure	disclosure	NOUN
ajfa-12658	365	22	after	after	ADV
ajfa-12658	365	23	all	all	ADV
ajfa-12658	365	24	.	.	PUNCT
ajfa-12658	366	1	another	another	DET
ajfa-12658	366	2	reason	reason	NOUN
ajfa-12658	366	3	could	could	AUX
ajfa-12658	366	4	be	be	AUX
ajfa-12658	366	5	the	the	DET
ajfa-12658	366	6	five	five	NUM
ajfa-12658	366	7	years	year	NOUN
ajfa-12658	366	8	sustainable	sustainable	ADJ
ajfa-12658	366	9	plan	plan	NOUN
ajfa-12658	366	10	,	,	PUNCT
ajfa-12658	366	11	where	where	SCONJ
ajfa-12658	366	12	information	information	NOUN
ajfa-12658	366	13	regarding	regard	VERB
ajfa-12658	366	14	companies	company	NOUN
ajfa-12658	366	15	’	'	PUNCT
ajfa-12658	366	16	use	use	NOUN
ajfa-12658	366	17	of	of	ADP
ajfa-12658	366	18	material	material	NOUN
ajfa-12658	366	19	,	,	PUNCT
ajfa-12658	366	20	energy	energy	NOUN
ajfa-12658	366	21	consumption	consumption	NOUN
ajfa-12658	366	22	and	and	CCONJ
ajfa-12658	366	23	general	general	ADJ
ajfa-12658	366	24	performance	performance	NOUN
ajfa-12658	366	25	on	on	ADP
ajfa-12658	366	26	environment	environment	NOUN
ajfa-12658	366	27	is	be	AUX
ajfa-12658	366	28	encouraged	encourage	VERB
ajfa-12658	366	29	in	in	ADP
ajfa-12658	366	30	annual	annual	ADJ
ajfa-12658	366	31	reports	report	NOUN
ajfa-12658	366	32	.	.	PUNCT
ajfa-12658	367	1	nonetheless	nonetheless	ADV
ajfa-12658	367	2	,	,	PUNCT
ajfa-12658	367	3	disclosure	disclosure	NOUN
ajfa-12658	367	4	is	be	AUX
ajfa-12658	367	5	on	on	ADP
ajfa-12658	367	6	a	a	DET
ajfa-12658	367	7	voluntary	voluntary	ADJ
ajfa-12658	367	8	basis	basis	NOUN
ajfa-12658	367	9	;	;	PUNCT
ajfa-12658	367	10	some	some	DET
ajfa-12658	367	11	companies	company	NOUN
ajfa-12658	367	12	choose	choose	VERB
ajfa-12658	367	13	to	to	PART
ajfa-12658	367	14	follow	follow	VERB
ajfa-12658	367	15	the	the	DET
ajfa-12658	367	16	advice	advice	NOUN
ajfa-12658	367	17	while	while	SCONJ
ajfa-12658	367	18	some	some	PRON
ajfa-12658	367	19	do	do	VERB
ajfa-12658	367	20	not	not	PART
ajfa-12658	367	21	.	.	PUNCT
ajfa-12658	368	1	in	in	ADP
ajfa-12658	368	2	addition	addition	NOUN
ajfa-12658	368	3	,	,	PUNCT
ajfa-12658	368	4	as	as	SCONJ
ajfa-12658	368	5	suggested	suggest	VERB
ajfa-12658	368	6	by	by	ADP
ajfa-12658	368	7	the	the	DET
ajfa-12658	368	8	legitimacy	legitimacy	NOUN
ajfa-12658	368	9	theory	theory	NOUN
ajfa-12658	368	10	,	,	PUNCT
ajfa-12658	368	11	environment	environment	NOUN
ajfa-12658	368	12	-	-	PUNCT
ajfa-12658	368	13	sensitive	sensitive	ADJ
ajfa-12658	368	14	industries	industry	NOUN
ajfa-12658	368	15	are	be	AUX
ajfa-12658	368	16	more	more	ADV
ajfa-12658	368	17	likely	likely	ADJ
ajfa-12658	368	18	to	to	PART
ajfa-12658	368	19	face	face	VERB
ajfa-12658	368	20	legitimacy	legitimacy	NOUN
ajfa-12658	368	21	issues	issue	NOUN
ajfa-12658	368	22	and	and	CCONJ
ajfa-12658	368	23	directors	director	NOUN
ajfa-12658	368	24	in	in	ADP
ajfa-12658	368	25	those	those	DET
ajfa-12658	368	26	companies	company	NOUN
ajfa-12658	368	27	are	be	AUX
ajfa-12658	368	28	more	more	ADV
ajfa-12658	368	29	likely	likely	ADJ
ajfa-12658	368	30	to	to	PART
ajfa-12658	368	31	disclose	disclose	VERB
ajfa-12658	368	32	relevant	relevant	ADJ
ajfa-12658	368	33	information	information	NOUN
ajfa-12658	368	34	in	in	ADP
ajfa-12658	368	35	order	order	NOUN
ajfa-12658	368	36	to	to	PART
ajfa-12658	368	37	promote	promote	VERB
ajfa-12658	368	38	or	or	CCONJ
ajfa-12658	368	39	rescue	rescue	NOUN
ajfa-12658	368	40	companies	company	NOUN
ajfa-12658	368	41	’	'	PUNCT
ajfa-12658	368	42	social	social	ADJ
ajfa-12658	368	43	acceptance	acceptance	NOUN
ajfa-12658	368	44	.	.	PUNCT
ajfa-12658	369	1	this	this	PRON
ajfa-12658	369	2	could	could	AUX
ajfa-12658	369	3	be	be	AUX
ajfa-12658	369	4	the	the	DET
ajfa-12658	369	5	reason	reason	NOUN
ajfa-12658	369	6	that	that	SCONJ
ajfa-12658	369	7	mining	mining	NOUN
ajfa-12658	369	8	companies	company	NOUN
ajfa-12658	369	9	disclose	disclose	VERB
ajfa-12658	369	10	more	more	ADJ
ajfa-12658	369	11	information	information	NOUN
ajfa-12658	369	12	than	than	ADP
ajfa-12658	369	13	the	the	DET
ajfa-12658	369	14	other	other	ADJ
ajfa-12658	369	15	two	two	NUM
ajfa-12658	369	16	industries	industry	NOUN
ajfa-12658	369	17	.	.	PUNCT
ajfa-12658	370	1	the	the	DET
ajfa-12658	370	2	china	china	PROPN
ajfa-12658	370	3	electricity	electricity	PROPN
ajfa-12658	370	4	council	council	PROPN
ajfa-12658	370	5	has	have	AUX
ajfa-12658	370	6	indicated	indicate	VERB
ajfa-12658	370	7	that	that	SCONJ
ajfa-12658	370	8	the	the	DET
ajfa-12658	370	9	chinese	chinese	ADJ
ajfa-12658	370	10	mining	mining	NOUN
ajfa-12658	370	11	industry	industry	NOUN
ajfa-12658	370	12	has	have	AUX
ajfa-12658	370	13	become	become	VERB
ajfa-12658	370	14	increasingly	increasingly	ADV
ajfa-12658	370	15	concerned	concern	VERB
ajfa-12658	370	16	nationally	nationally	ADV
ajfa-12658	370	17	about	about	ADP
ajfa-12658	370	18	its	its	PRON
ajfa-12658	370	19	environmental	environmental	ADJ
ajfa-12658	370	20	performances	performance	NOUN
ajfa-12658	370	21	.	.	PUNCT
ajfa-12658	371	1	it	it	PRON
ajfa-12658	371	2	is	be	AUX
ajfa-12658	371	3	ranked	rank	VERB
ajfa-12658	371	4	as	as	ADP
ajfa-12658	371	5	the	the	DET
ajfa-12658	371	6	top	top	ADJ
ajfa-12658	371	7	environmentally	environmentally	ADV
ajfa-12658	371	8	concerned	concerned	ADJ
ajfa-12658	371	9	industry	industry	NOUN
ajfa-12658	371	10	by	by	ADP
ajfa-12658	371	11	chinese	chinese	PROPN
ajfa-12658	371	12	industrial	industrial	PROPN
ajfa-12658	371	13	association	association	PROPN
ajfa-12658	371	14	,	,	PUNCT
ajfa-12658	371	15	and	and	CCONJ
ajfa-12658	371	16	is	be	AUX
ajfa-12658	371	17	also	also	ADV
ajfa-12658	371	18	sensitive	sensitive	ADJ
ajfa-12658	371	19	to	to	ADP
ajfa-12658	371	20	the	the	DET
ajfa-12658	371	21	public	public	NOUN
ajfa-12658	371	22	's	's	PART
ajfa-12658	371	23	concern	concern	NOUN
ajfa-12658	371	24	about	about	ADP
ajfa-12658	371	25	its	its	PRON
ajfa-12658	371	26	matter	matter	NOUN
ajfa-12658	371	27	.	.	PUNCT
ajfa-12658	372	1	by	by	ADP
ajfa-12658	372	2	looking	look	VERB
ajfa-12658	372	3	at	at	ADP
ajfa-12658	372	4	the	the	DET
ajfa-12658	372	5	results	result	NOUN
ajfa-12658	372	6	from	from	ADP
ajfa-12658	372	7	mining	mining	NOUN
ajfa-12658	372	8	industry	industry	NOUN
ajfa-12658	372	9	,	,	PUNCT
ajfa-12658	372	10	multivariate	multivariate	VERB
ajfa-12658	372	11	analysis	analysis	NOUN
ajfa-12658	372	12	shows	show	VERB
ajfa-12658	372	13	that	that	SCONJ
ajfa-12658	372	14	membership	membership	NOUN
ajfa-12658	372	15	of	of	ADP
ajfa-12658	372	16	industrial	industrial	ADJ
ajfa-12658	372	17	association	association	NOUN
ajfa-12658	372	18	and	and	CCONJ
ajfa-12658	372	19	profitability	profitability	NOUN
ajfa-12658	372	20	are	be	AUX
ajfa-12658	372	21	highly	highly	ADV
ajfa-12658	372	22	correlated	correlate	VERB
ajfa-12658	372	23	and	and	CCONJ
ajfa-12658	372	24	therefore	therefore	ADV
ajfa-12658	372	25	are	be	AUX
ajfa-12658	372	26	able	able	ADJ
ajfa-12658	372	27	to	to	PART
ajfa-12658	372	28	explain	explain	VERB
ajfa-12658	372	29	the	the	DET
ajfa-12658	372	30	extent	extent	NOUN
ajfa-12658	372	31	of	of	ADP
ajfa-12658	372	32	environmental	environmental	ADJ
ajfa-12658	372	33	reporting	reporting	NOUN
ajfa-12658	372	34	.	.	PUNCT
ajfa-12658	373	1	hypotheses	hypothesis	NOUN
ajfa-12658	373	2	three	three	NUM
ajfa-12658	373	3	and	and	CCONJ
ajfa-12658	373	4	four	four	NUM
ajfa-12658	373	5	are	be	AUX
ajfa-12658	373	6	accepted	accept	VERB
ajfa-12658	373	7	.	.	PUNCT
ajfa-12658	374	1	company	company	NOUN
ajfa-12658	374	2	listing	list	VERB
ajfa-12658	374	3	age	age	NOUN
ajfa-12658	374	4	and	and	CCONJ
ajfa-12658	374	5	company	company	NOUN
ajfa-12658	374	6	size	size	NOUN
ajfa-12658	374	7	were	be	AUX
ajfa-12658	374	8	found	find	VERB
ajfa-12658	374	9	to	to	PART
ajfa-12658	374	10	be	be	AUX
ajfa-12658	374	11	moderately	moderately	ADV
ajfa-12658	374	12	significant	significant	ADJ
ajfa-12658	374	13	,	,	PUNCT
ajfa-12658	374	14	whereas	whereas	SCONJ
ajfa-12658	374	15	government	government	NOUN
ajfa-12658	374	16	ownership	ownership	NOUN
ajfa-12658	374	17	,	,	PUNCT
ajfa-12658	374	18	leverage	leverage	NOUN
ajfa-12658	374	19	and	and	CCONJ
ajfa-12658	374	20	the	the	DET
ajfa-12658	374	21	ratio	ratio	NOUN
ajfa-12658	374	22	of	of	ADP
ajfa-12658	374	23	independent	independent	ADJ
ajfa-12658	374	24	directors	director	NOUN
ajfa-12658	374	25	were	be	AUX
ajfa-12658	374	26	found	find	VERB
ajfa-12658	374	27	to	to	PART
ajfa-12658	374	28	be	be	AUX
ajfa-12658	374	29	insignificant	insignificant	ADJ
ajfa-12658	374	30	.	.	PUNCT
ajfa-12658	375	1	in	in	ADP
ajfa-12658	375	2	chinese	chinese	ADJ
ajfa-12658	375	3	utility	utility	NOUN
ajfa-12658	375	4	industry	industry	NOUN
ajfa-12658	375	5	,	,	PUNCT
ajfa-12658	375	6	the	the	DET
ajfa-12658	375	7	extent	extent	NOUN
ajfa-12658	375	8	of	of	ADP
ajfa-12658	375	9	environmental	environmental	ADJ
ajfa-12658	375	10	disclosures	disclosure	NOUN
ajfa-12658	375	11	can	can	AUX
ajfa-12658	375	12	be	be	AUX
ajfa-12658	375	13	determined	determine	VERB
ajfa-12658	375	14	by	by	ADP
ajfa-12658	375	15	variables	variable	NOUN
ajfa-12658	375	16	member	member	NOUN
ajfa-12658	375	17	of	of	ADP
ajfa-12658	375	18	industrial	industrial	PROPN
ajfa-12658	375	19	association	association	PROPN
ajfa-12658	375	20	,	,	PUNCT
ajfa-12658	375	21	company	company	NOUN
ajfa-12658	375	22	listing	list	VERB
ajfa-12658	375	23	age	age	NOUN
ajfa-12658	375	24	and	and	CCONJ
ajfa-12658	375	25	leverage	leverage	NOUN
ajfa-12658	375	26	ratio	ratio	NOUN
ajfa-12658	375	27	according	accord	VERB
ajfa-12658	375	28	to	to	ADP
ajfa-12658	375	29	the	the	DET
ajfa-12658	375	30	multivariate	multivariate	NOUN
ajfa-12658	375	31	results	result	NOUN
ajfa-12658	375	32	.	.	PUNCT
ajfa-12658	376	1	therefore	therefore	ADV
ajfa-12658	376	2	,	,	PUNCT
ajfa-12658	376	3	hypotheses	hypothesis	NOUN
ajfa-12658	376	4	three	three	NUM
ajfa-12658	376	5	,	,	PUNCT
ajfa-12658	376	6	five	five	NUM
ajfa-12658	376	7	and	and	CCONJ
ajfa-12658	376	8	seven	seven	NUM
ajfa-12658	376	9	are	be	AUX
ajfa-12658	376	10	accepted	accept	VERB
ajfa-12658	376	11	,	,	PUNCT
ajfa-12658	376	12	the	the	DET
ajfa-12658	376	13	other	other	ADJ
ajfa-12658	376	14	four	four	NUM
ajfa-12658	376	15	variables	variable	NOUN
ajfa-12658	376	16	,	,	PUNCT
ajfa-12658	376	17	government	government	NOUN
ajfa-12658	376	18	ownership	ownership	NOUN
ajfa-12658	376	19	,	,	PUNCT
ajfa-12658	376	20	company	company	NOUN
ajfa-12658	376	21	size	size	NOUN
ajfa-12658	376	22	,	,	PUNCT
ajfa-12658	376	23	profitability	profitability	NOUN
ajfa-12658	376	24	and	and	CCONJ
ajfa-12658	376	25	asian	asian	ADJ
ajfa-12658	376	26	journal	journal	NOUN
ajfa-12658	376	27	of	of	ADP
ajfa-12658	376	28	finance	finance	PROPN
ajfa-12658	376	29	&	&	CCONJ
ajfa-12658	376	30	accounting	accounting	PROPN
ajfa-12658	376	31	issn	issn	PROPN
ajfa-12658	376	32	1946	1946	NUM
ajfa-12658	376	33	-	-	PUNCT
ajfa-12658	376	34	052x	052x	NOUN
ajfa-12658	376	35	2018	2018	NUM
ajfa-12658	376	36	,	,	PUNCT
ajfa-12658	376	37	vol	vol	NOUN
ajfa-12658	376	38	.	.	PROPN
ajfa-12658	377	1	10	10	NUM
ajfa-12658	377	2	,	,	PUNCT
ajfa-12658	377	3	no	no	INTJ
ajfa-12658	377	4	.	.	NOUN
ajfa-12658	377	5	1	1	NUM
ajfa-12658	377	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	377	7	329	329	NUM
ajfa-12658	377	8	management	management	NOUN
ajfa-12658	377	9	role	role	NOUN
ajfa-12658	377	10	are	be	AUX
ajfa-12658	377	11	less	less	ADV
ajfa-12658	377	12	significant	significant	ADJ
ajfa-12658	377	13	.	.	PUNCT
ajfa-12658	378	1	company	company	NOUN
ajfa-12658	378	2	size	size	NOUN
ajfa-12658	378	3	is	be	AUX
ajfa-12658	378	4	found	find	VERB
ajfa-12658	378	5	to	to	PART
ajfa-12658	378	6	be	be	AUX
ajfa-12658	378	7	moderately	moderately	ADV
ajfa-12658	378	8	significant	significant	ADJ
ajfa-12658	378	9	,	,	PUNCT
ajfa-12658	378	10	whereas	whereas	SCONJ
ajfa-12658	378	11	leverage	leverage	NOUN
ajfa-12658	378	12	ratio	ratio	NOUN
ajfa-12658	378	13	and	and	CCONJ
ajfa-12658	378	14	the	the	DET
ajfa-12658	378	15	number	number	NOUN
ajfa-12658	378	16	of	of	ADP
ajfa-12658	378	17	independent	independent	ADJ
ajfa-12658	378	18	directors	director	NOUN
ajfa-12658	378	19	were	be	AUX
ajfa-12658	378	20	less	less	ADV
ajfa-12658	378	21	significant	significant	ADJ
ajfa-12658	378	22	,	,	PUNCT
ajfa-12658	378	23	approaching	approach	VERB
ajfa-12658	378	24	moderate	moderate	ADJ
ajfa-12658	378	25	significance	significance	NOUN
ajfa-12658	378	26	level	level	NOUN
ajfa-12658	378	27	.	.	PUNCT
ajfa-12658	379	1	government	government	NOUN
ajfa-12658	379	2	ownership	ownership	NOUN
ajfa-12658	379	3	is	be	AUX
ajfa-12658	379	4	found	find	VERB
ajfa-12658	379	5	not	not	PART
ajfa-12658	379	6	to	to	PART
ajfa-12658	379	7	be	be	AUX
ajfa-12658	379	8	significant	significant	ADJ
ajfa-12658	379	9	.	.	PUNCT
ajfa-12658	380	1	for	for	ADP
ajfa-12658	380	2	chemical	chemical	NOUN
ajfa-12658	380	3	industry	industry	NOUN
ajfa-12658	380	4	,	,	PUNCT
ajfa-12658	380	5	hypotheses	hypothese	VERB
ajfa-12658	380	6	three	three	NUM
ajfa-12658	380	7	and	and	CCONJ
ajfa-12658	380	8	four	four	NUM
ajfa-12658	380	9	are	be	AUX
ajfa-12658	380	10	accepted	accept	VERB
ajfa-12658	380	11	and	and	CCONJ
ajfa-12658	380	12	the	the	DET
ajfa-12658	380	13	remaining	remain	VERB
ajfa-12658	380	14	five	five	NUM
ajfa-12658	380	15	hypotheses	hypothesis	NOUN
ajfa-12658	380	16	,	,	PUNCT
ajfa-12658	380	17	government	government	NOUN
ajfa-12658	380	18	ownership	ownership	NOUN
ajfa-12658	380	19	,	,	PUNCT
ajfa-12658	380	20	company	company	NOUN
ajfa-12658	380	21	age	age	NOUN
ajfa-12658	380	22	,	,	PUNCT
ajfa-12658	380	23	company	company	NOUN
ajfa-12658	380	24	size	size	NOUN
ajfa-12658	380	25	,	,	PUNCT
ajfa-12658	380	26	leverage	leverage	NOUN
ajfa-12658	380	27	and	and	CCONJ
ajfa-12658	380	28	management	management	NOUN
ajfa-12658	380	29	role	role	NOUN
ajfa-12658	380	30	are	be	AUX
ajfa-12658	380	31	rejected	reject	VERB
ajfa-12658	380	32	.	.	PUNCT
ajfa-12658	381	1	company	company	NOUN
ajfa-12658	381	2	listing	list	VERB
ajfa-12658	381	3	age	age	NOUN
ajfa-12658	381	4	and	and	CCONJ
ajfa-12658	381	5	company	company	NOUN
ajfa-12658	381	6	size	size	NOUN
ajfa-12658	381	7	were	be	AUX
ajfa-12658	381	8	found	find	VERB
ajfa-12658	381	9	to	to	PART
ajfa-12658	381	10	be	be	AUX
ajfa-12658	381	11	moderate	moderate	ADJ
ajfa-12658	381	12	significant	significant	ADJ
ajfa-12658	381	13	.	.	PUNCT
ajfa-12658	382	1	leverage	leverage	NOUN
ajfa-12658	382	2	ratio	ratio	NOUN
ajfa-12658	382	3	is	be	AUX
ajfa-12658	382	4	less	less	ADV
ajfa-12658	382	5	moderate	moderate	ADJ
ajfa-12658	382	6	significant	significant	ADJ
ajfa-12658	382	7	,	,	PUNCT
ajfa-12658	382	8	whereas	whereas	SCONJ
ajfa-12658	382	9	government	government	NOUN
ajfa-12658	382	10	ownership	ownership	NOUN
ajfa-12658	382	11	and	and	CCONJ
ajfa-12658	382	12	number	number	NOUN
ajfa-12658	382	13	of	of	ADP
ajfa-12658	382	14	independent	independent	ADJ
ajfa-12658	382	15	directors	director	NOUN
ajfa-12658	382	16	are	be	AUX
ajfa-12658	382	17	not	not	PART
ajfa-12658	382	18	significant	significant	ADJ
ajfa-12658	382	19	.	.	PUNCT
ajfa-12658	383	1	the	the	DET
ajfa-12658	383	2	overall	overall	ADJ
ajfa-12658	383	3	results	result	NOUN
ajfa-12658	383	4	show	show	VERB
ajfa-12658	383	5	that	that	SCONJ
ajfa-12658	383	6	there	there	PRON
ajfa-12658	383	7	are	be	VERB
ajfa-12658	383	8	four	four	NUM
ajfa-12658	383	9	common	common	ADJ
ajfa-12658	383	10	variables	variable	NOUN
ajfa-12658	383	11	that	that	PRON
ajfa-12658	383	12	are	be	AUX
ajfa-12658	383	13	positively	positively	ADV
ajfa-12658	383	14	significant	significant	ADJ
ajfa-12658	383	15	in	in	ADP
ajfa-12658	383	16	all	all	DET
ajfa-12658	383	17	industries	industry	NOUN
ajfa-12658	383	18	:	:	PUNCT
ajfa-12658	383	19	member	member	NOUN
ajfa-12658	383	20	of	of	ADP
ajfa-12658	383	21	industrial	industrial	PROPN
ajfa-12658	383	22	association	association	PROPN
ajfa-12658	383	23	,	,	PUNCT
ajfa-12658	383	24	company	company	NOUN
ajfa-12658	383	25	age	age	NOUN
ajfa-12658	383	26	,	,	PUNCT
ajfa-12658	383	27	company	company	NOUN
ajfa-12658	383	28	size	size	NOUN
ajfa-12658	383	29	and	and	CCONJ
ajfa-12658	383	30	profitability	profitability	NOUN
ajfa-12658	383	31	,	,	PUNCT
ajfa-12658	383	32	which	which	PRON
ajfa-12658	383	33	is	be	AUX
ajfa-12658	383	34	consistent	consistent	ADJ
ajfa-12658	383	35	with	with	ADP
ajfa-12658	383	36	the	the	DET
ajfa-12658	383	37	existing	exist	VERB
ajfa-12658	383	38	literature	literature	NOUN
ajfa-12658	383	39	(	(	PUNCT
ajfa-12658	383	40	see	see	VERB
ajfa-12658	383	41	chen	chen	PROPN
ajfa-12658	383	42	et	et	PROPN
ajfa-12658	383	43	al	al	PROPN
ajfa-12658	383	44	.	.	PROPN
ajfa-12658	383	45	,	,	PUNCT
ajfa-12658	383	46	2018	2018	NUM
ajfa-12658	383	47	;	;	PUNCT
ajfa-12658	384	1	oh	oh	INTJ
ajfa-12658	384	2	et	et	NOUN
ajfa-12658	384	3	al	al	PROPN
ajfa-12658	384	4	.	.	PROPN
ajfa-12658	384	5	,	,	PUNCT
ajfa-12658	384	6	2011	2011	NUM
ajfa-12658	384	7	;	;	PUNCT
ajfa-12658	384	8	kang	kang	PROPN
ajfa-12658	384	9	,	,	PUNCT
ajfa-12658	384	10	2013	2013	NUM
ajfa-12658	384	11	;	;	PUNCT
ajfa-12658	384	12	cai	cai	PROPN
ajfa-12658	384	13	et	et	PROPN
ajfa-12658	384	14	al	al	PROPN
ajfa-12658	384	15	.	.	PROPN
ajfa-12658	384	16	,	,	PUNCT
ajfa-12658	384	17	2011	2011	NUM
ajfa-12658	384	18	;	;	PUNCT
ajfa-12658	384	19	gomez	gomez	PROPN
ajfa-12658	384	20	-	-	PUNCT
ajfa-12658	384	21	mejia	mejia	PROPN
ajfa-12658	384	22	et	et	PROPN
ajfa-12658	384	23	al	al	PROPN
ajfa-12658	384	24	.	.	PROPN
ajfa-12658	384	25	,	,	PUNCT
ajfa-12658	384	26	2003	2003	NUM
ajfa-12658	384	27	)	)	PUNCT
ajfa-12658	384	28	.	.	PUNCT
ajfa-12658	385	1	the	the	DET
ajfa-12658	385	2	variable	variable	ADJ
ajfa-12658	385	3	management	management	NOUN
ajfa-12658	385	4	role	role	NOUN
ajfa-12658	385	5	approaches	approach	VERB
ajfa-12658	385	6	moderate	moderate	ADJ
ajfa-12658	385	7	significance	significance	NOUN
ajfa-12658	385	8	in	in	ADP
ajfa-12658	385	9	mining	mining	NOUN
ajfa-12658	385	10	and	and	CCONJ
ajfa-12658	385	11	utility	utility	NOUN
ajfa-12658	385	12	industry	industry	NOUN
ajfa-12658	385	13	,	,	PUNCT
ajfa-12658	385	14	with	with	ADP
ajfa-12658	385	15	operating	operate	VERB
ajfa-12658	385	16	leverage	leverage	NOUN
ajfa-12658	385	17	approaching	approach	VERB
ajfa-12658	385	18	moderate	moderate	ADJ
ajfa-12658	385	19	significance	significance	NOUN
ajfa-12658	385	20	in	in	ADP
ajfa-12658	385	21	the	the	DET
ajfa-12658	385	22	chemical	chemical	NOUN
ajfa-12658	385	23	industry	industry	NOUN
ajfa-12658	385	24	,	,	PUNCT
ajfa-12658	385	25	and	and	CCONJ
ajfa-12658	385	26	significant	significant	ADJ
ajfa-12658	385	27	correlation	correlation	NOUN
ajfa-12658	385	28	can	can	AUX
ajfa-12658	385	29	be	be	AUX
ajfa-12658	385	30	observed	observe	VERB
ajfa-12658	385	31	in	in	ADP
ajfa-12658	385	32	utility	utility	NOUN
ajfa-12658	385	33	industry	industry	NOUN
ajfa-12658	385	34	.	.	PUNCT
ajfa-12658	386	1	the	the	DET
ajfa-12658	386	2	remaining	remain	VERB
ajfa-12658	386	3	variables	variable	NOUN
ajfa-12658	386	4	(	(	PUNCT
ajfa-12658	386	5	government	government	NOUN
ajfa-12658	386	6	ownership	ownership	NOUN
ajfa-12658	386	7	,	,	PUNCT
ajfa-12658	386	8	leverage	leverage	NOUN
ajfa-12658	386	9	and	and	CCONJ
ajfa-12658	386	10	management	management	NOUN
ajfa-12658	386	11	role	role	NOUN
ajfa-12658	386	12	)	)	PUNCT
ajfa-12658	386	13	were	be	AUX
ajfa-12658	386	14	found	find	VERB
ajfa-12658	386	15	to	to	PART
ajfa-12658	386	16	be	be	AUX
ajfa-12658	386	17	insignificant	insignificant	ADJ
ajfa-12658	386	18	in	in	ADP
ajfa-12658	386	19	all	all	DET
ajfa-12658	386	20	industries	industry	NOUN
ajfa-12658	386	21	.	.	PUNCT
ajfa-12658	387	1	6	6	X
ajfa-12658	387	2	.	.	X
ajfa-12658	387	3	concluding	conclude	VERB
ajfa-12658	387	4	remarks	remark	VERB
ajfa-12658	387	5	the	the	DET
ajfa-12658	387	6	study	study	NOUN
ajfa-12658	387	7	provides	provide	VERB
ajfa-12658	387	8	evidence	evidence	NOUN
ajfa-12658	387	9	to	to	ADP
ajfa-12658	387	10	the	the	DET
ajfa-12658	387	11	drivers	driver	NOUN
ajfa-12658	387	12	of	of	ADP
ajfa-12658	387	13	environmental	environmental	ADJ
ajfa-12658	387	14	and	and	CCONJ
ajfa-12658	387	15	social	social	ADJ
ajfa-12658	387	16	disclosures	disclosure	NOUN
ajfa-12658	387	17	made	make	VERB
ajfa-12658	387	18	by	by	ADP
ajfa-12658	387	19	mining	mining	NOUN
ajfa-12658	387	20	,	,	PUNCT
ajfa-12658	387	21	utility	utility	NOUN
ajfa-12658	387	22	and	and	CCONJ
ajfa-12658	387	23	chemical	chemical	NOUN
ajfa-12658	387	24	companies	company	NOUN
ajfa-12658	387	25	in	in	ADP
ajfa-12658	387	26	china	china	PROPN
ajfa-12658	387	27	.	.	PUNCT
ajfa-12658	388	1	the	the	DET
ajfa-12658	388	2	results	result	NOUN
ajfa-12658	388	3	indicate	indicate	VERB
ajfa-12658	388	4	that	that	SCONJ
ajfa-12658	388	5	the	the	DET
ajfa-12658	388	6	mia	mia	PROPN
ajfa-12658	388	7	was	be	AUX
ajfa-12658	388	8	found	find	VERB
ajfa-12658	388	9	to	to	PART
ajfa-12658	388	10	have	have	VERB
ajfa-12658	388	11	a	a	DET
ajfa-12658	388	12	strong	strong	ADJ
ajfa-12658	388	13	significant	significant	ADJ
ajfa-12658	388	14	relation	relation	NOUN
ajfa-12658	388	15	to	to	ADP
ajfa-12658	388	16	the	the	DET
ajfa-12658	388	17	extent	extent	NOUN
ajfa-12658	388	18	of	of	ADP
ajfa-12658	388	19	environmental	environmental	ADJ
ajfa-12658	388	20	disclosures	disclosure	NOUN
ajfa-12658	388	21	,	,	PUNCT
ajfa-12658	388	22	which	which	PRON
ajfa-12658	388	23	is	be	AUX
ajfa-12658	388	24	consistent	consistent	ADJ
ajfa-12658	388	25	with	with	ADP
ajfa-12658	388	26	prior	prior	ADJ
ajfa-12658	388	27	literature	literature	NOUN
ajfa-12658	388	28	(	(	PUNCT
ajfa-12658	388	29	song	song	NOUN
ajfa-12658	388	30	&	&	CCONJ
ajfa-12658	388	31	zu	zu	NOUN
ajfa-12658	388	32	,	,	PUNCT
ajfa-12658	388	33	2009	2009	NUM
ajfa-12658	388	34	)	)	PUNCT
ajfa-12658	388	35	.	.	PUNCT
ajfa-12658	389	1	the	the	DET
ajfa-12658	389	2	inference	inference	NOUN
ajfa-12658	389	3	is	be	AUX
ajfa-12658	389	4	that	that	SCONJ
ajfa-12658	389	5	the	the	DET
ajfa-12658	389	6	local	local	ADJ
ajfa-12658	389	7	industrial	industrial	ADJ
ajfa-12658	389	8	associations	association	NOUN
ajfa-12658	389	9	in	in	ADP
ajfa-12658	389	10	china	china	PROPN
ajfa-12658	389	11	,	,	PUNCT
ajfa-12658	389	12	such	such	ADJ
ajfa-12658	389	13	as	as	ADP
ajfa-12658	389	14	chinese	chinese	ADJ
ajfa-12658	389	15	mining	mining	PROPN
ajfa-12658	389	16	federation	federation	PROPN
ajfa-12658	389	17	,	,	PUNCT
ajfa-12658	389	18	chinese	chinese	ADJ
ajfa-12658	389	19	electricity	electricity	NOUN
ajfa-12658	389	20	council	council	NOUN
ajfa-12658	389	21	and	and	CCONJ
ajfa-12658	389	22	chinese	chinese	ADJ
ajfa-12658	389	23	chemical	chemical	PROPN
ajfa-12658	389	24	industrial	industrial	PROPN
ajfa-12658	389	25	association	association	PROPN
ajfa-12658	389	26	,	,	PUNCT
ajfa-12658	389	27	played	play	VERB
ajfa-12658	389	28	important	important	ADJ
ajfa-12658	389	29	roles	role	NOUN
ajfa-12658	389	30	,	,	PUNCT
ajfa-12658	389	31	encouraging	encourage	VERB
ajfa-12658	389	32	corporate	corporate	ADJ
ajfa-12658	389	33	boards	board	NOUN
ajfa-12658	389	34	and	and	CCONJ
ajfa-12658	389	35	managements	management	NOUN
ajfa-12658	389	36	to	to	PART
ajfa-12658	389	37	voluntarily	voluntarily	ADV
ajfa-12658	389	38	disclose	disclose	VERB
ajfa-12658	389	39	environmental	environmental	ADJ
ajfa-12658	389	40	information	information	NOUN
ajfa-12658	389	41	;	;	PUNCT
ajfa-12658	389	42	however	however	ADV
ajfa-12658	389	43	,	,	PUNCT
ajfa-12658	389	44	the	the	DET
ajfa-12658	389	45	descriptive	descriptive	ADJ
ajfa-12658	389	46	statistics	statistic	NOUN
ajfa-12658	389	47	provide	provide	VERB
ajfa-12658	389	48	evidence	evidence	NOUN
ajfa-12658	389	49	that	that	SCONJ
ajfa-12658	389	50	there	there	PRON
ajfa-12658	389	51	were	be	VERB
ajfa-12658	389	52	only	only	ADV
ajfa-12658	389	53	2.68	2.68	NUM
ajfa-12658	389	54	indicators	indicator	NOUN
ajfa-12658	389	55	per	per	ADP
ajfa-12658	389	56	mining	mining	NOUN
ajfa-12658	389	57	company	company	NOUN
ajfa-12658	389	58	,	,	PUNCT
ajfa-12658	389	59	2.42	2.42	NUM
ajfa-12658	389	60	indicators	indicator	NOUN
ajfa-12658	389	61	per	per	ADP
ajfa-12658	389	62	utility	utility	NOUN
ajfa-12658	389	63	company	company	NOUN
ajfa-12658	389	64	and	and	CCONJ
ajfa-12658	389	65	1.82	1.82	NUM
ajfa-12658	389	66	per	per	ADP
ajfa-12658	389	67	chemical	chemical	NOUN
ajfa-12658	389	68	company	company	NOUN
ajfa-12658	389	69	.	.	PUNCT
ajfa-12658	390	1	this	this	PRON
ajfa-12658	390	2	suggests	suggest	VERB
ajfa-12658	390	3	that	that	SCONJ
ajfa-12658	390	4	the	the	DET
ajfa-12658	390	5	disclosure	disclosure	NOUN
ajfa-12658	390	6	manner	manner	NOUN
ajfa-12658	390	7	for	for	ADP
ajfa-12658	390	8	the	the	DET
ajfa-12658	390	9	sample	sample	NOUN
ajfa-12658	390	10	companies	company	NOUN
ajfa-12658	390	11	can	can	AUX
ajfa-12658	390	12	be	be	AUX
ajfa-12658	390	13	influenced	influence	VERB
ajfa-12658	390	14	effectively	effectively	ADV
ajfa-12658	390	15	by	by	ADP
ajfa-12658	390	16	industrial	industrial	ADJ
ajfa-12658	390	17	associations	association	NOUN
ajfa-12658	390	18	if	if	SCONJ
ajfa-12658	390	19	they	they	PRON
ajfa-12658	390	20	are	be	AUX
ajfa-12658	390	21	the	the	DET
ajfa-12658	390	22	members	member	NOUN
ajfa-12658	390	23	,	,	PUNCT
ajfa-12658	390	24	but	but	CCONJ
ajfa-12658	390	25	the	the	DET
ajfa-12658	390	26	encouragement	encouragement	NOUN
ajfa-12658	390	27	for	for	ADP
ajfa-12658	390	28	disclosing	disclose	VERB
ajfa-12658	390	29	a	a	DET
ajfa-12658	390	30	wide	wide	ADJ
ajfa-12658	390	31	range	range	NOUN
ajfa-12658	390	32	with	with	ADP
ajfa-12658	390	33	detailed	detailed	ADJ
ajfa-12658	390	34	information	information	NOUN
ajfa-12658	390	35	regarding	regard	VERB
ajfa-12658	390	36	environmental	environmental	ADJ
ajfa-12658	390	37	information	information	NOUN
ajfa-12658	390	38	was	be	AUX
ajfa-12658	390	39	not	not	PART
ajfa-12658	390	40	sufficient	sufficient	ADJ
ajfa-12658	390	41	.	.	PUNCT
ajfa-12658	391	1	the	the	DET
ajfa-12658	391	2	implication	implication	NOUN
ajfa-12658	391	3	is	be	AUX
ajfa-12658	391	4	that	that	SCONJ
ajfa-12658	391	5	the	the	DET
ajfa-12658	391	6	industrial	industrial	ADJ
ajfa-12658	391	7	association	association	NOUN
ajfa-12658	391	8	,	,	PUNCT
ajfa-12658	391	9	more	more	ADV
ajfa-12658	391	10	likely	likely	ADJ
ajfa-12658	391	11	the	the	DET
ajfa-12658	391	12	government	government	NOUN
ajfa-12658	391	13	,	,	PUNCT
ajfa-12658	391	14	will	will	AUX
ajfa-12658	391	15	need	need	VERB
ajfa-12658	391	16	to	to	PART
ajfa-12658	391	17	consider	consider	VERB
ajfa-12658	391	18	the	the	DET
ajfa-12658	391	19	prescription	prescription	NOUN
ajfa-12658	391	20	of	of	ADP
ajfa-12658	391	21	the	the	DET
ajfa-12658	391	22	gri	gri	PROPN
ajfa-12658	391	23	as	as	ADP
ajfa-12658	391	24	a	a	DET
ajfa-12658	391	25	reference	reference	NOUN
ajfa-12658	391	26	when	when	SCONJ
ajfa-12658	391	27	preparing	prepare	VERB
ajfa-12658	391	28	environmental	environmental	ADJ
ajfa-12658	391	29	disclosures	disclosure	NOUN
ajfa-12658	391	30	,	,	PUNCT
ajfa-12658	391	31	and	and	CCONJ
ajfa-12658	391	32	make	make	VERB
ajfa-12658	391	33	it	it	PRON
ajfa-12658	391	34	into	into	ADP
ajfa-12658	391	35	the	the	DET
ajfa-12658	391	36	relevant	relevant	ADJ
ajfa-12658	391	37	guidelines	guideline	NOUN
ajfa-12658	391	38	.	.	PUNCT
ajfa-12658	392	1	the	the	DET
ajfa-12658	392	2	significance	significance	NOUN
ajfa-12658	392	3	across	across	ADP
ajfa-12658	392	4	the	the	DET
ajfa-12658	392	5	three	three	NUM
ajfa-12658	392	6	industries	industry	NOUN
ajfa-12658	392	7	showed	show	VERB
ajfa-12658	392	8	that	that	SCONJ
ajfa-12658	392	9	the	the	DET
ajfa-12658	392	10	industrial	industrial	ADJ
ajfa-12658	392	11	associations	association	NOUN
ajfa-12658	392	12	in	in	ADP
ajfa-12658	392	13	china	china	PROPN
ajfa-12658	392	14	have	have	VERB
ajfa-12658	392	15	the	the	DET
ajfa-12658	392	16	identical	identical	ADJ
ajfa-12658	392	17	amount	amount	NOUN
ajfa-12658	392	18	of	of	ADP
ajfa-12658	392	19	influence	influence	NOUN
ajfa-12658	392	20	across	across	ADP
ajfa-12658	392	21	industries.however	industries.however	PRON
ajfa-12658	392	22	,	,	PUNCT
ajfa-12658	392	23	mia	mia	PROPN
ajfa-12658	392	24	has	have	AUX
ajfa-12658	392	25	limited	limit	VERB
ajfa-12658	392	26	influences	influence	NOUN
ajfa-12658	392	27	on	on	ADP
ajfa-12658	392	28	the	the	DET
ajfa-12658	392	29	social	social	ADJ
ajfa-12658	392	30	aspect	aspect	NOUN
ajfa-12658	392	31	,	,	PUNCT
ajfa-12658	392	32	and	and	CCONJ
ajfa-12658	392	33	the	the	DET
ajfa-12658	392	34	encouragement	encouragement	NOUN
ajfa-12658	392	35	for	for	ADP
ajfa-12658	392	36	corporate	corporate	ADJ
ajfa-12658	392	37	management	management	NOUN
ajfa-12658	392	38	is	be	AUX
ajfa-12658	392	39	not	not	PART
ajfa-12658	392	40	effective	effective	ADJ
ajfa-12658	392	41	;	;	PUNCT
ajfa-12658	392	42	hence	hence	ADV
ajfa-12658	392	43	,	,	PUNCT
ajfa-12658	392	44	it	it	PRON
ajfa-12658	392	45	is	be	AUX
ajfa-12658	392	46	clear	clear	ADJ
ajfa-12658	392	47	that	that	SCONJ
ajfa-12658	392	48	disclosures	disclosure	NOUN
ajfa-12658	392	49	of	of	ADP
ajfa-12658	392	50	social	social	ADJ
ajfa-12658	392	51	performances	performance	NOUN
ajfa-12658	392	52	appears	appear	VERB
ajfa-12658	392	53	to	to	PART
ajfa-12658	392	54	be	be	AUX
ajfa-12658	392	55	not	not	PART
ajfa-12658	392	56	very	very	ADV
ajfa-12658	392	57	much	much	ADV
ajfa-12658	392	58	required	require	VERB
ajfa-12658	392	59	and	and	CCONJ
ajfa-12658	392	60	instructed	instruct	VERB
ajfa-12658	392	61	by	by	ADP
ajfa-12658	392	62	the	the	DET
ajfa-12658	392	63	government	government	NOUN
ajfa-12658	392	64	and	and	CCONJ
ajfa-12658	392	65	its	its	PRON
ajfa-12658	392	66	agencies	agency	NOUN
ajfa-12658	392	67	alike	alike	ADV
ajfa-12658	392	68	.	.	PUNCT
ajfa-12658	393	1	in	in	ADP
ajfa-12658	393	2	addition	addition	NOUN
ajfa-12658	393	3	,	,	PUNCT
ajfa-12658	393	4	profitability	profitability	NOUN
ajfa-12658	393	5	and	and	CCONJ
ajfa-12658	393	6	leverage	leverage	NOUN
ajfa-12658	393	7	were	be	AUX
ajfa-12658	393	8	shown	show	VERB
ajfa-12658	393	9	significance	significance	NOUN
ajfa-12658	393	10	in	in	ADP
ajfa-12658	393	11	mining	mining	NOUN
ajfa-12658	393	12	and	and	CCONJ
ajfa-12658	393	13	chemical	chemical	NOUN
ajfa-12658	393	14	industries	industry	NOUN
ajfa-12658	393	15	,	,	PUNCT
ajfa-12658	393	16	with	with	ADP
ajfa-12658	393	17	weaker	weak	ADJ
ajfa-12658	393	18	significant	significant	ADJ
ajfa-12658	393	19	relationships	relationship	NOUN
ajfa-12658	393	20	in	in	ADP
ajfa-12658	393	21	utility	utility	NOUN
ajfa-12658	393	22	firms	firm	NOUN
ajfa-12658	393	23	.	.	PUNCT
ajfa-12658	394	1	company	company	NOUN
ajfa-12658	394	2	sizeand	sizeand	NOUN
ajfa-12658	394	3	company	company	NOUN
ajfa-12658	394	4	age	age	NOUN
ajfa-12658	394	5	were	be	AUX
ajfa-12658	394	6	found	find	VERB
ajfa-12658	394	7	to	to	PART
ajfa-12658	394	8	have	have	VERB
ajfa-12658	394	9	moderate	moderate	ADJ
ajfa-12658	394	10	significant	significant	ADJ
ajfa-12658	394	11	relationship	relationship	NOUN
ajfa-12658	394	12	across	across	ADP
ajfa-12658	394	13	industries	industry	NOUN
ajfa-12658	394	14	.	.	PUNCT
ajfa-12658	395	1	these	these	DET
ajfa-12658	395	2	variables	variable	NOUN
ajfa-12658	395	3	,	,	PUNCT
ajfa-12658	395	4	again	again	ADV
ajfa-12658	395	5	,	,	PUNCT
ajfa-12658	395	6	demonstrate	demonstrate	VERB
ajfa-12658	395	7	that	that	SCONJ
ajfa-12658	395	8	the	the	DET
ajfa-12658	395	9	sample	sample	NOUN
ajfa-12658	395	10	industries	industry	NOUN
ajfa-12658	395	11	have	have	VERB
ajfa-12658	395	12	the	the	DET
ajfa-12658	395	13	similardrivers	similardriver	NOUN
ajfa-12658	395	14	in	in	ADP
ajfa-12658	395	15	terms	term	NOUN
ajfa-12658	395	16	of	of	ADP
ajfa-12658	395	17	corporate	corporate	ADJ
ajfa-12658	395	18	asian	asian	ADJ
ajfa-12658	395	19	journal	journal	NOUN
ajfa-12658	395	20	of	of	ADP
ajfa-12658	395	21	finance	finance	PROPN
ajfa-12658	395	22	&	&	CCONJ
ajfa-12658	395	23	accounting	accounting	PROPN
ajfa-12658	395	24	issn	issn	PROPN
ajfa-12658	395	25	1946	1946	NUM
ajfa-12658	395	26	-	-	PUNCT
ajfa-12658	395	27	052x	052x	NOUN
ajfa-12658	395	28	2018	2018	NUM
ajfa-12658	395	29	,	,	PUNCT
ajfa-12658	395	30	vol	vol	NOUN
ajfa-12658	395	31	.	.	PROPN
ajfa-12658	395	32	10	10	NUM
ajfa-12658	395	33	,	,	PUNCT
ajfa-12658	395	34	no	no	INTJ
ajfa-12658	395	35	.	.	NOUN
ajfa-12658	395	36	1	1	NUM
ajfa-12658	395	37	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	395	38	330	330	NUM
ajfa-12658	395	39	financial	financial	ADJ
ajfa-12658	395	40	features	feature	NOUN
ajfa-12658	395	41	.	.	PUNCT
ajfa-12658	396	1	this	this	PRON
ajfa-12658	396	2	suggests	suggest	VERB
ajfa-12658	396	3	that	that	SCONJ
ajfa-12658	396	4	corporate	corporate	ADJ
ajfa-12658	396	5	with	with	ADP
ajfa-12658	396	6	financial	financial	ADJ
ajfa-12658	396	7	features	feature	NOUN
ajfa-12658	396	8	in	in	ADP
ajfa-12658	396	9	common	common	ADJ
ajfa-12658	396	10	tend	tend	NOUN
ajfa-12658	396	11	to	to	PART
ajfa-12658	396	12	disclosure	disclosure	VERB
ajfa-12658	396	13	the	the	DET
ajfa-12658	396	14	same	same	ADJ
ajfa-12658	396	15	amount	amount	NOUN
ajfa-12658	396	16	of	of	ADP
ajfa-12658	396	17	environmental	environmental	ADJ
ajfa-12658	396	18	information	information	NOUN
ajfa-12658	396	19	in	in	ADP
ajfa-12658	396	20	quantity	quantity	NOUN
ajfa-12658	396	21	.	.	PUNCT
ajfa-12658	397	1	the	the	DET
ajfa-12658	397	2	implication	implication	NOUN
ajfa-12658	397	3	is	be	AUX
ajfa-12658	397	4	that	that	SCONJ
ajfa-12658	397	5	economic	economic	ADJ
ajfa-12658	397	6	features	feature	NOUN
ajfa-12658	397	7	and	and	CCONJ
ajfa-12658	397	8	activities	activity	NOUN
ajfa-12658	397	9	that	that	PRON
ajfa-12658	397	10	add	add	VERB
ajfa-12658	397	11	value	value	NOUN
ajfa-12658	397	12	to	to	ADP
ajfa-12658	397	13	companies	company	NOUN
ajfa-12658	397	14	are	be	AUX
ajfa-12658	397	15	important	important	ADJ
ajfa-12658	397	16	factors	factor	NOUN
ajfa-12658	397	17	that	that	PRON
ajfa-12658	397	18	motivate	motivate	VERB
ajfa-12658	397	19	corporate	corporate	ADJ
ajfa-12658	397	20	managements	management	NOUN
ajfa-12658	397	21	to	to	PART
ajfa-12658	397	22	disclose	disclose	VERB
ajfa-12658	397	23	environmental	environmental	ADJ
ajfa-12658	397	24	information	information	NOUN
ajfa-12658	397	25	voluntarily	voluntarily	ADV
ajfa-12658	397	26	.	.	PUNCT
ajfa-12658	398	1	this	this	PRON
ajfa-12658	398	2	further	far	ADV
ajfa-12658	398	3	implicates	implicate	VERB
ajfa-12658	398	4	that	that	SCONJ
ajfa-12658	398	5	it	it	PRON
ajfa-12658	398	6	is	be	AUX
ajfa-12658	398	7	important	important	ADJ
ajfa-12658	398	8	for	for	SCONJ
ajfa-12658	398	9	the	the	DET
ajfa-12658	398	10	government	government	NOUN
ajfa-12658	398	11	to	to	PART
ajfa-12658	398	12	link	link	VERB
ajfa-12658	398	13	financial	financial	ADJ
ajfa-12658	398	14	incentives	incentive	NOUN
ajfa-12658	398	15	with	with	ADP
ajfa-12658	398	16	environmental	environmental	ADJ
ajfa-12658	398	17	information	information	NOUN
ajfa-12658	398	18	reporting	reporting	NOUN
ajfa-12658	398	19	,	,	PUNCT
ajfa-12658	398	20	such	such	ADJ
ajfa-12658	398	21	as	as	ADP
ajfa-12658	398	22	having	have	VERB
ajfa-12658	398	23	subsidiaries	subsidiary	NOUN
ajfa-12658	398	24	for	for	ADP
ajfa-12658	398	25	corporate	corporate	ADJ
ajfa-12658	398	26	pollution	pollution	NOUN
ajfa-12658	398	27	control	control	NOUN
ajfa-12658	398	28	.	.	PUNCT
ajfa-12658	399	1	this	this	PRON
ajfa-12658	399	2	will	will	AUX
ajfa-12658	399	3	motivate	motivate	VERB
ajfa-12658	399	4	the	the	DET
ajfa-12658	399	5	managements	management	NOUN
ajfa-12658	399	6	voluntarily	voluntarily	ADV
ajfa-12658	399	7	disclose	disclose	VERB
ajfa-12658	399	8	environmental	environmental	ADJ
ajfa-12658	399	9	information	information	NOUN
ajfa-12658	399	10	.	.	PUNCT
ajfa-12658	400	1	interestingly	interestingly	ADV
ajfa-12658	400	2	,	,	PUNCT
ajfa-12658	400	3	government	government	NOUN
ajfa-12658	400	4	ownership	ownership	NOUN
ajfa-12658	400	5	was	be	AUX
ajfa-12658	400	6	found	find	VERB
ajfa-12658	400	7	insignificant	insignificant	ADJ
ajfa-12658	400	8	in	in	ADP
ajfa-12658	400	9	the	the	DET
ajfa-12658	400	10	sample	sample	NOUN
ajfa-12658	400	11	industries	industry	NOUN
ajfa-12658	400	12	.	.	PUNCT
ajfa-12658	401	1	this	this	PRON
ajfa-12658	401	2	suggests	suggest	VERB
ajfa-12658	401	3	that	that	SCONJ
ajfa-12658	401	4	the	the	DET
ajfa-12658	401	5	management	management	NOUN
ajfa-12658	401	6	of	of	ADP
ajfa-12658	401	7	chinese	chinese	ADJ
ajfa-12658	401	8	listed	list	VERB
ajfa-12658	401	9	mining	mining	NOUN
ajfa-12658	401	10	,	,	PUNCT
ajfa-12658	401	11	utility	utility	NOUN
ajfa-12658	401	12	and	and	CCONJ
ajfa-12658	401	13	chemical	chemical	NOUN
ajfa-12658	401	14	companies	company	NOUN
ajfa-12658	401	15	were	be	AUX
ajfa-12658	401	16	not	not	PART
ajfa-12658	401	17	motivated	motivate	VERB
ajfa-12658	401	18	by	by	ADP
ajfa-12658	401	19	the	the	DET
ajfa-12658	401	20	companies	company	NOUN
ajfa-12658	401	21	being	be	AUX
ajfa-12658	401	22	stated	state	VERB
ajfa-12658	401	23	-	-	PUNCT
ajfa-12658	401	24	owned	own	VERB
ajfa-12658	401	25	.	.	PUNCT
ajfa-12658	402	1	as	as	SCONJ
ajfa-12658	402	2	china	china	PROPN
ajfa-12658	402	3	develops	develop	VERB
ajfa-12658	402	4	,	,	PUNCT
ajfa-12658	402	5	there	there	PRON
ajfa-12658	402	6	has	have	AUX
ajfa-12658	402	7	been	be	AUX
ajfa-12658	402	8	increasing	increase	VERB
ajfa-12658	402	9	emergence	emergence	NOUN
ajfa-12658	402	10	of	of	ADP
ajfa-12658	402	11	private	private	ADJ
ajfa-12658	402	12	sectors	sector	NOUN
ajfa-12658	402	13	ownership	ownership	NOUN
ajfa-12658	402	14	in	in	ADP
ajfa-12658	402	15	the	the	DET
ajfa-12658	402	16	last	last	ADJ
ajfa-12658	402	17	few	few	ADJ
ajfa-12658	402	18	decades	decade	NOUN
ajfa-12658	402	19	,	,	PUNCT
ajfa-12658	402	20	and	and	CCONJ
ajfa-12658	402	21	whether	whether	SCONJ
ajfa-12658	402	22	a	a	DET
ajfa-12658	402	23	company	company	NOUN
ajfa-12658	402	24	is	be	AUX
ajfa-12658	402	25	state	state	NOUN
ajfa-12658	402	26	-	-	PUNCT
ajfa-12658	402	27	owned	own	VERB
ajfa-12658	402	28	is	be	AUX
ajfa-12658	402	29	no	no	ADV
ajfa-12658	402	30	longer	long	ADV
ajfa-12658	402	31	a	a	DET
ajfa-12658	402	32	strong	strong	ADJ
ajfa-12658	402	33	motivation	motivation	NOUN
ajfa-12658	402	34	for	for	SCONJ
ajfa-12658	402	35	the	the	DET
ajfa-12658	402	36	management	management	NOUN
ajfa-12658	402	37	to	to	PART
ajfa-12658	402	38	voluntarily	voluntarily	ADV
ajfa-12658	402	39	disclose	disclose	VERB
ajfa-12658	402	40	environmental	environmental	ADJ
ajfa-12658	402	41	information	information	NOUN
ajfa-12658	402	42	(	(	PUNCT
ajfa-12658	402	43	chen	chen	PROPN
ajfa-12658	402	44	et	et	PROPN
ajfa-12658	402	45	al	al	PROPN
ajfa-12658	402	46	.	.	PROPN
ajfa-12658	402	47	,	,	PUNCT
ajfa-12658	402	48	2018	2018	NUM
ajfa-12658	402	49	;	;	PUNCT
ajfa-12658	402	50	taylor	taylor	PROPN
ajfa-12658	402	51	&	&	CCONJ
ajfa-12658	402	52	shan	shan	PROPN
ajfa-12658	402	53	,	,	PUNCT
ajfa-12658	402	54	2007	2007	NUM
ajfa-12658	402	55	)	)	PUNCT
ajfa-12658	402	56	.	.	PUNCT
ajfa-12658	403	1	in	in	ADP
ajfa-12658	403	2	order	order	NOUN
ajfa-12658	403	3	to	to	PART
ajfa-12658	403	4	increase	increase	VERB
ajfa-12658	403	5	the	the	DET
ajfa-12658	403	6	extent	extent	NOUN
ajfa-12658	403	7	of	of	ADP
ajfa-12658	403	8	environmental	environmental	ADJ
ajfa-12658	403	9	disclosure	disclosure	NOUN
ajfa-12658	403	10	in	in	ADP
ajfa-12658	403	11	china	china	PROPN
ajfa-12658	403	12	,	,	PUNCT
ajfa-12658	403	13	the	the	DET
ajfa-12658	403	14	government	government	NOUN
ajfa-12658	403	15	need	need	VERB
ajfa-12658	403	16	to	to	PART
ajfa-12658	403	17	have	have	VERB
ajfa-12658	403	18	a	a	DET
ajfa-12658	403	19	set	set	NOUN
ajfa-12658	403	20	of	of	ADP
ajfa-12658	403	21	detailed	detailed	ADJ
ajfa-12658	403	22	and	and	CCONJ
ajfa-12658	403	23	adequate	adequate	ADJ
ajfa-12658	403	24	environmental	environmental	ADJ
ajfa-12658	403	25	reporting	reporting	NOUN
ajfa-12658	403	26	guidelines	guideline	NOUN
ajfa-12658	403	27	with	with	ADP
ajfa-12658	403	28	precise	precise	ADJ
ajfa-12658	403	29	instructions	instruction	NOUN
ajfa-12658	403	30	as	as	ADP
ajfa-12658	403	31	a	a	DET
ajfa-12658	403	32	part	part	NOUN
ajfa-12658	403	33	of	of	ADP
ajfa-12658	403	34	mandatory	mandatory	ADJ
ajfa-12658	403	35	requirement.company	requirement.company	NOUN
ajfa-12658	403	36	age	age	NOUN
ajfa-12658	403	37	was	be	AUX
ajfa-12658	403	38	also	also	ADV
ajfa-12658	403	39	found	find	VERB
ajfa-12658	403	40	to	to	PART
ajfa-12658	403	41	have	have	VERB
ajfa-12658	403	42	weak	weak	ADJ
ajfa-12658	403	43	significant	significant	ADJ
ajfa-12658	403	44	relationship	relationship	NOUN
ajfa-12658	403	45	across	across	ADP
ajfa-12658	403	46	industries	industry	NOUN
ajfa-12658	403	47	.	.	PUNCT
ajfa-12658	404	1	older	old	ADJ
ajfa-12658	404	2	companies	company	NOUN
ajfa-12658	404	3	operate	operate	VERB
ajfa-12658	404	4	longer	long	ADV
ajfa-12658	404	5	and	and	CCONJ
ajfa-12658	404	6	would	would	AUX
ajfa-12658	404	7	need	need	VERB
ajfa-12658	404	8	more	more	ADJ
ajfa-12658	404	9	communication	communication	NOUN
ajfa-12658	404	10	to	to	ADP
ajfa-12658	404	11	the	the	DET
ajfa-12658	404	12	outside	outside	ADJ
ajfa-12658	404	13	community	community	NOUN
ajfa-12658	404	14	;	;	PUNCT
ajfa-12658	404	15	however	however	ADV
ajfa-12658	404	16	,	,	PUNCT
ajfa-12658	404	17	the	the	DET
ajfa-12658	404	18	results	result	NOUN
ajfa-12658	404	19	suggest	suggest	VERB
ajfa-12658	404	20	that	that	SCONJ
ajfa-12658	404	21	the	the	DET
ajfa-12658	404	22	influences	influence	NOUN
ajfa-12658	404	23	of	of	ADP
ajfa-12658	404	24	their	their	PRON
ajfa-12658	404	25	wide	wide	ADJ
ajfa-12658	404	26	social	social	ADJ
ajfa-12658	404	27	networks	network	NOUN
ajfa-12658	404	28	and	and	CCONJ
ajfa-12658	404	29	public	public	ADJ
ajfa-12658	404	30	images	image	NOUN
ajfa-12658	404	31	do	do	AUX
ajfa-12658	404	32	not	not	PART
ajfa-12658	404	33	motivate	motivate	VERB
ajfa-12658	404	34	much	much	DET
ajfa-12658	404	35	the	the	DET
ajfa-12658	404	36	managements	management	NOUN
ajfa-12658	404	37	to	to	PART
ajfa-12658	404	38	disclosure	disclosure	VERB
ajfa-12658	404	39	social	social	ADJ
ajfa-12658	404	40	information	information	NOUN
ajfa-12658	404	41	.	.	PUNCT
ajfa-12658	405	1	the	the	DET
ajfa-12658	405	2	implication	implication	NOUN
ajfa-12658	405	3	is	be	AUX
ajfa-12658	405	4	that	that	SCONJ
ajfa-12658	405	5	the	the	DET
ajfa-12658	405	6	corporate	corporate	ADJ
ajfa-12658	405	7	managements	management	NOUN
ajfa-12658	405	8	are	be	AUX
ajfa-12658	405	9	not	not	PART
ajfa-12658	405	10	concerned	concern	VERB
ajfa-12658	405	11	with	with	ADP
ajfa-12658	405	12	the	the	DET
ajfa-12658	405	13	social	social	ADJ
ajfa-12658	405	14	public	public	ADJ
ajfa-12658	405	15	image	image	NOUN
ajfa-12658	405	16	based	base	VERB
ajfa-12658	405	17	on	on	ADP
ajfa-12658	405	18	their	their	PRON
ajfa-12658	405	19	company	company	NOUN
ajfa-12658	405	20	age	age	NOUN
ajfa-12658	405	21	.	.	PUNCT
ajfa-12658	406	1	this	this	DET
ajfa-12658	406	2	study	study	NOUN
ajfa-12658	406	3	extended	extend	VERB
ajfa-12658	406	4	the	the	DET
ajfa-12658	406	5	current	current	ADJ
ajfa-12658	406	6	research	research	NOUN
ajfa-12658	406	7	on	on	ADP
ajfa-12658	406	8	social	social	ADJ
ajfa-12658	406	9	and	and	CCONJ
ajfa-12658	406	10	environmental	environmental	ADJ
ajfa-12658	406	11	disclosure	disclosure	NOUN
ajfa-12658	406	12	to	to	ADP
ajfa-12658	406	13	the	the	DET
ajfa-12658	406	14	context	context	NOUN
ajfa-12658	406	15	of	of	ADP
ajfa-12658	406	16	china	china	PROPN
ajfa-12658	406	17	.	.	PUNCT
ajfa-12658	407	1	the	the	DET
ajfa-12658	407	2	findings	finding	NOUN
ajfa-12658	407	3	on	on	ADP
ajfa-12658	407	4	environmental	environmental	ADJ
ajfa-12658	407	5	and	and	CCONJ
ajfa-12658	407	6	social	social	ADJ
ajfa-12658	407	7	disclosure	disclosure	NOUN
ajfa-12658	407	8	analysis	analysis	NOUN
ajfa-12658	407	9	can	can	AUX
ajfa-12658	407	10	contribute	contribute	VERB
ajfa-12658	407	11	to	to	ADP
ajfa-12658	407	12	the	the	DET
ajfa-12658	407	13	development	development	NOUN
ajfa-12658	407	14	and	and	CCONJ
ajfa-12658	407	15	policy	policy	NOUN
ajfa-12658	407	16	making	making	NOUN
ajfa-12658	407	17	among	among	ADP
ajfa-12658	407	18	high	high	ADJ
ajfa-12658	407	19	-	-	PUNCT
ajfa-12658	407	20	profile	profile	NOUN
ajfa-12658	407	21	companies	company	NOUN
ajfa-12658	407	22	.	.	PUNCT
ajfa-12658	408	1	the	the	DET
ajfa-12658	408	2	chinese	chinese	ADJ
ajfa-12658	408	3	officials	official	NOUN
ajfa-12658	408	4	have	have	AUX
ajfa-12658	408	5	been	be	AUX
ajfa-12658	408	6	implementing	implement	VERB
ajfa-12658	408	7	environmental	environmental	ADJ
ajfa-12658	408	8	and	and	CCONJ
ajfa-12658	408	9	social	social	ADJ
ajfa-12658	408	10	responsibility	responsibility	NOUN
ajfa-12658	408	11	controls	control	NOUN
ajfa-12658	408	12	after	after	ADP
ajfa-12658	408	13	2008	2008	NUM
ajfa-12658	408	14	;	;	PUNCT
ajfa-12658	408	15	however	however	ADV
ajfa-12658	408	16	,	,	PUNCT
ajfa-12658	408	17	it	it	PRON
ajfa-12658	408	18	has	have	AUX
ajfa-12658	408	19	been	be	AUX
ajfa-12658	408	20	highlighted	highlight	VERB
ajfa-12658	408	21	by	by	ADP
ajfa-12658	408	22	prior	prior	ADJ
ajfa-12658	408	23	studies	study	NOUN
ajfa-12658	408	24	that	that	SCONJ
ajfa-12658	408	25	ambiguity	ambiguity	NOUN
ajfa-12658	408	26	and	and	CCONJ
ajfa-12658	408	27	uncertainty	uncertainty	NOUN
ajfa-12658	408	28	within	within	ADP
ajfa-12658	408	29	the	the	DET
ajfa-12658	408	30	regulations	regulation	NOUN
ajfa-12658	408	31	and	and	CCONJ
ajfa-12658	408	32	guidelines	guideline	NOUN
ajfa-12658	408	33	has	have	AUX
ajfa-12658	408	34	led	lead	VERB
ajfa-12658	408	35	companies	company	NOUN
ajfa-12658	408	36	’	'	PUNCT
ajfa-12658	408	37	report	report	VERB
ajfa-12658	408	38	difficult	difficult	ADJ
ajfa-12658	408	39	to	to	PART
ajfa-12658	408	40	compare	compare	VERB
ajfa-12658	408	41	among	among	ADP
ajfa-12658	408	42	other	other	ADJ
ajfa-12658	408	43	firms	firm	NOUN
ajfa-12658	408	44	(	(	PUNCT
ajfa-12658	408	45	lu	lu	PROPN
ajfa-12658	408	46	&	&	CCONJ
ajfa-12658	408	47	abeysekera	abeysekera	PROPN
ajfa-12658	408	48	,	,	PUNCT
ajfa-12658	408	49	2017	2017	NUM
ajfa-12658	408	50	)	)	PUNCT
ajfa-12658	408	51	.	.	PUNCT
ajfa-12658	409	1	the	the	DET
ajfa-12658	409	2	findings	finding	NOUN
ajfa-12658	409	3	of	of	ADP
ajfa-12658	409	4	this	this	DET
ajfa-12658	409	5	study	study	NOUN
ajfa-12658	409	6	indicate	indicate	VERB
ajfa-12658	409	7	that	that	SCONJ
ajfa-12658	409	8	environmental	environmental	ADJ
ajfa-12658	409	9	sensitive	sensitive	ADJ
ajfa-12658	409	10	firms	firm	NOUN
ajfa-12658	409	11	(	(	PUNCT
ajfa-12658	409	12	mining	mining	NOUN
ajfa-12658	409	13	,	,	PUNCT
ajfa-12658	409	14	utility	utility	NOUN
ajfa-12658	409	15	and	and	CCONJ
ajfa-12658	409	16	chemical	chemical	NOUN
ajfa-12658	409	17	)	)	PUNCT
ajfa-12658	409	18	disclose	disclose	VERB
ajfa-12658	409	19	considerably	considerably	ADV
ajfa-12658	409	20	similar	similar	ADJ
ajfa-12658	409	21	information	information	NOUN
ajfa-12658	409	22	,	,	PUNCT
ajfa-12658	409	23	and	and	CCONJ
ajfa-12658	409	24	it	it	PRON
ajfa-12658	409	25	shows	show	VERB
ajfa-12658	409	26	insights	insight	NOUN
ajfa-12658	409	27	in	in	ADP
ajfa-12658	409	28	revising	revise	VERB
ajfa-12658	409	29	the	the	DET
ajfa-12658	409	30	existing	exist	VERB
ajfa-12658	409	31	and	and	CCONJ
ajfa-12658	409	32	future	future	ADJ
ajfa-12658	409	33	governmental	governmental	ADJ
ajfa-12658	409	34	regulations	regulation	NOUN
ajfa-12658	409	35	and	and	CCONJ
ajfa-12658	409	36	guidelines	guideline	NOUN
ajfa-12658	409	37	to	to	PART
ajfa-12658	409	38	treat	treat	VERB
ajfa-12658	409	39	the	the	DET
ajfa-12658	409	40	three	three	NUM
ajfa-12658	409	41	subsets	subset	NOUN
ajfa-12658	409	42	as	as	ADP
ajfa-12658	409	43	one	one	NUM
ajfa-12658	409	44	group	group	NOUN
ajfa-12658	409	45	.	.	PUNCT
ajfa-12658	410	1	additional	additional	ADJ
ajfa-12658	410	2	research	research	NOUN
ajfa-12658	410	3	can	can	AUX
ajfa-12658	410	4	be	be	AUX
ajfa-12658	410	5	taken	take	VERB
ajfa-12658	410	6	to	to	ADP
ajfa-12658	410	7	relating	relate	VERB
ajfa-12658	410	8	to	to	PART
ajfa-12658	410	9	seek	seek	VERB
ajfa-12658	410	10	for	for	ADP
ajfa-12658	410	11	improving	improve	VERB
ajfa-12658	410	12	the	the	DET
ajfa-12658	410	13	quality	quality	NOUN
ajfa-12658	410	14	of	of	ADP
ajfa-12658	410	15	disclosures	disclosure	NOUN
ajfa-12658	410	16	,	,	PUNCT
ajfa-12658	410	17	especially	especially	ADV
ajfa-12658	410	18	through	through	ADP
ajfa-12658	410	19	controlling	control	VERB
ajfa-12658	410	20	external	external	ADJ
ajfa-12658	410	21	assurance	assurance	NOUN
ajfa-12658	410	22	process	process	NOUN
ajfa-12658	410	23	,	,	PUNCT
ajfa-12658	410	24	which	which	PRON
ajfa-12658	410	25	is	be	AUX
ajfa-12658	410	26	currently	currently	ADV
ajfa-12658	410	27	at	at	ADP
ajfa-12658	410	28	infant	infant	NOUN
ajfa-12658	410	29	level	level	NOUN
ajfa-12658	410	30	in	in	ADP
ajfa-12658	410	31	the	the	DET
ajfa-12658	410	32	chinese	chinese	ADJ
ajfa-12658	410	33	context	context	NOUN
ajfa-12658	410	34	.	.	PUNCT
ajfa-12658	411	1	in	in	ADP
ajfa-12658	411	2	addition	addition	NOUN
ajfa-12658	411	3	,	,	PUNCT
ajfa-12658	411	4	this	this	DET
ajfa-12658	411	5	study	study	NOUN
ajfa-12658	411	6	also	also	ADV
ajfa-12658	411	7	makes	make	VERB
ajfa-12658	411	8	methodological	methodological	ADJ
ajfa-12658	411	9	contribution	contribution	NOUN
ajfa-12658	411	10	to	to	ADP
ajfa-12658	411	11	environmental	environmental	ADJ
ajfa-12658	411	12	disclosure	disclosure	NOUN
ajfa-12658	411	13	and	and	CCONJ
ajfa-12658	411	14	social	social	ADJ
ajfa-12658	411	15	disclosure	disclosure	NOUN
ajfa-12658	411	16	measures	measure	NOUN
ajfa-12658	411	17	,	,	PUNCT
ajfa-12658	411	18	in	in	ADP
ajfa-12658	411	19	which	which	PRON
ajfa-12658	411	20	the	the	DET
ajfa-12658	411	21	two	two	NUM
ajfa-12658	411	22	dimensions	dimension	NOUN
ajfa-12658	411	23	were	be	AUX
ajfa-12658	411	24	treated	treat	VERB
ajfa-12658	411	25	independently	independently	ADV
ajfa-12658	411	26	.	.	PUNCT
ajfa-12658	412	1	the	the	DET
ajfa-12658	412	2	findings	finding	NOUN
ajfa-12658	412	3	indicate	indicate	VERB
ajfa-12658	412	4	that	that	PRON
ajfa-12658	412	5	environment	environment	NOUN
ajfa-12658	412	6	disclosure	disclosure	NOUN
ajfa-12658	412	7	and	and	CCONJ
ajfa-12658	412	8	social	social	ADJ
ajfa-12658	412	9	disclosure	disclosure	NOUN
ajfa-12658	412	10	are	be	AUX
ajfa-12658	412	11	driven	drive	VERB
ajfa-12658	412	12	differently	differently	ADV
ajfa-12658	412	13	,	,	PUNCT
ajfa-12658	412	14	even	even	ADV
ajfa-12658	412	15	though	though	SCONJ
ajfa-12658	412	16	the	the	DET
ajfa-12658	412	17	majority	majority	NOUN
ajfa-12658	412	18	of	of	ADP
ajfa-12658	412	19	the	the	DET
ajfa-12658	412	20	significant	significant	ADJ
ajfa-12658	412	21	variables	variable	NOUN
ajfa-12658	412	22	are	be	AUX
ajfa-12658	412	23	similar	similar	ADJ
ajfa-12658	412	24	.	.	PUNCT
ajfa-12658	413	1	overall	overall	ADV
ajfa-12658	413	2	,	,	PUNCT
ajfa-12658	413	3	these	these	PRON
ajfa-12658	413	4	are	be	AUX
ajfa-12658	413	5	two	two	NUM
ajfa-12658	413	6	dimensions	dimension	NOUN
ajfa-12658	413	7	under	under	ADP
ajfa-12658	413	8	corporate	corporate	ADJ
ajfa-12658	413	9	sustainability	sustainability	NOUN
ajfa-12658	413	10	and	and	CCONJ
ajfa-12658	413	11	they	they	PRON
ajfa-12658	413	12	shall	shall	AUX
ajfa-12658	413	13	be	be	AUX
ajfa-12658	413	14	treated	treat	VERB
ajfa-12658	413	15	as	as	ADP
ajfa-12658	413	16	one	one	NUM
ajfa-12658	413	17	group	group	NOUN
ajfa-12658	413	18	when	when	SCONJ
ajfa-12658	413	19	investigating	investigate	VERB
ajfa-12658	413	20	corporate	corporate	ADJ
ajfa-12658	413	21	sustainability	sustainability	NOUN
ajfa-12658	413	22	development	development	NOUN
ajfa-12658	413	23	.	.	PUNCT
ajfa-12658	414	1	however	however	ADV
ajfa-12658	414	2	,	,	PUNCT
ajfa-12658	414	3	the	the	DET
ajfa-12658	414	4	study	study	NOUN
ajfa-12658	414	5	must	must	AUX
ajfa-12658	414	6	consider	consider	VERB
ajfa-12658	414	7	several	several	ADJ
ajfa-12658	414	8	limitations	limitation	NOUN
ajfa-12658	414	9	.	.	PUNCT
ajfa-12658	415	1	first	first	ADV
ajfa-12658	415	2	,	,	PUNCT
ajfa-12658	415	3	due	due	ADP
ajfa-12658	415	4	to	to	ADP
ajfa-12658	415	5	the	the	DET
ajfa-12658	415	6	changing	change	VERB
ajfa-12658	415	7	and	and	CCONJ
ajfa-12658	415	8	complex	complex	ADJ
ajfa-12658	415	9	nature	nature	NOUN
ajfa-12658	415	10	of	of	ADP
ajfa-12658	415	11	the	the	DET
ajfa-12658	415	12	business	business	NOUN
ajfa-12658	415	13	environment	environment	NOUN
ajfa-12658	415	14	,	,	PUNCT
ajfa-12658	415	15	there	there	PRON
ajfa-12658	415	16	can	can	AUX
ajfa-12658	415	17	be	be	AUX
ajfa-12658	415	18	inherent	inherent	ADJ
ajfa-12658	415	19	difficulties	difficulty	NOUN
ajfa-12658	415	20	and	and	CCONJ
ajfa-12658	415	21	restrictions	restriction	NOUN
ajfa-12658	415	22	to	to	PART
ajfa-12658	415	23	capture	capture	VERB
ajfa-12658	415	24	corporate	corporate	ADJ
ajfa-12658	415	25	environmental	environmental	ADJ
ajfa-12658	415	26	and	and	CCONJ
ajfa-12658	415	27	social	social	ADJ
ajfa-12658	415	28	responsibility	responsibility	NOUN
ajfa-12658	415	29	in	in	ADP
ajfa-12658	415	30	a	a	DET
ajfa-12658	415	31	single	single	ADJ
ajfa-12658	415	32	period	period	NOUN
ajfa-12658	415	33	observation	observation	NOUN
ajfa-12658	415	34	.	.	PUNCT
ajfa-12658	416	1	hence	hence	ADV
ajfa-12658	416	2	,	,	PUNCT
ajfa-12658	416	3	the	the	DET
ajfa-12658	416	4	results	result	NOUN
ajfa-12658	416	5	do	do	AUX
ajfa-12658	416	6	not	not	PART
ajfa-12658	416	7	show	show	VERB
ajfa-12658	416	8	the	the	DET
ajfa-12658	416	9	trend	trend	NOUN
ajfa-12658	416	10	of	of	ADP
ajfa-12658	416	11	asian	asian	ADJ
ajfa-12658	416	12	journal	journal	NOUN
ajfa-12658	416	13	of	of	ADP
ajfa-12658	416	14	finance	finance	PROPN
ajfa-12658	416	15	&	&	CCONJ
ajfa-12658	416	16	accounting	accounting	PROPN
ajfa-12658	416	17	issn	issn	PROPN
ajfa-12658	416	18	1946	1946	NUM
ajfa-12658	416	19	-	-	PUNCT
ajfa-12658	416	20	052x	052x	NOUN
ajfa-12658	416	21	2018	2018	NUM
ajfa-12658	416	22	,	,	PUNCT
ajfa-12658	416	23	vol	vol	NOUN
ajfa-12658	416	24	.	.	PROPN
ajfa-12658	416	25	10	10	NUM
ajfa-12658	416	26	,	,	PUNCT
ajfa-12658	416	27	no	no	INTJ
ajfa-12658	416	28	.	.	NOUN
ajfa-12658	416	29	1	1	NUM
ajfa-12658	416	30	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	416	31	331	331	NUM
ajfa-12658	416	32	development	development	NOUN
ajfa-12658	416	33	of	of	ADP
ajfa-12658	416	34	corporate	corporate	ADJ
ajfa-12658	416	35	environmental	environmental	ADJ
ajfa-12658	416	36	and	and	CCONJ
ajfa-12658	416	37	social	social	ADJ
ajfa-12658	416	38	disclosure	disclosure	NOUN
ajfa-12658	416	39	over	over	ADP
ajfa-12658	416	40	several	several	ADJ
ajfa-12658	416	41	years	year	NOUN
ajfa-12658	416	42	.	.	PUNCT
ajfa-12658	417	1	future	future	ADJ
ajfa-12658	417	2	studies	study	NOUN
ajfa-12658	417	3	can	can	AUX
ajfa-12658	417	4	apply	apply	VERB
ajfa-12658	417	5	a	a	DET
ajfa-12658	417	6	longitudinal	longitudinal	ADJ
ajfa-12658	417	7	method	method	NOUN
ajfa-12658	417	8	,	,	PUNCT
ajfa-12658	417	9	whereby	whereby	SCONJ
ajfa-12658	417	10	companies	company	NOUN
ajfa-12658	417	11	’	'	PUNCT
ajfa-12658	417	12	annual	annual	ADJ
ajfa-12658	417	13	reports	report	NOUN
ajfa-12658	417	14	from	from	ADP
ajfa-12658	417	15	a	a	DET
ajfa-12658	417	16	number	number	NOUN
ajfa-12658	417	17	of	of	ADP
ajfa-12658	417	18	years	year	NOUN
ajfa-12658	417	19	can	can	AUX
ajfa-12658	417	20	be	be	AUX
ajfa-12658	417	21	selected	select	VERB
ajfa-12658	417	22	.	.	PUNCT
ajfa-12658	418	1	annual	annual	ADJ
ajfa-12658	418	2	reports	report	NOUN
ajfa-12658	418	3	are	be	AUX
ajfa-12658	418	4	not	not	PART
ajfa-12658	418	5	the	the	DET
ajfa-12658	418	6	only	only	ADJ
ajfa-12658	418	7	source	source	NOUN
ajfa-12658	418	8	that	that	SCONJ
ajfa-12658	418	9	companies	company	NOUN
ajfa-12658	418	10	disclose	disclose	VERB
ajfa-12658	418	11	environmental	environmental	ADJ
ajfa-12658	418	12	and	and	CCONJ
ajfa-12658	418	13	social	social	ADJ
ajfa-12658	418	14	information	information	NOUN
ajfa-12658	418	15	with	with	ADP
ajfa-12658	418	16	.	.	PUNCT
ajfa-12658	419	1	companies	company	NOUN
ajfa-12658	419	2	that	that	PRON
ajfa-12658	419	3	have	have	AUX
ajfa-12658	419	4	disclosed	disclose	VERB
ajfa-12658	419	5	through	through	ADP
ajfa-12658	419	6	stand	stand	VERB
ajfa-12658	419	7	-	-	PUNCT
ajfa-12658	419	8	alone	alone	ADV
ajfa-12658	419	9	reports	report	NOUN
ajfa-12658	419	10	,	,	PUNCT
ajfa-12658	419	11	web	web	NOUN
ajfa-12658	419	12	-	-	NOUN
ajfa-12658	419	13	site	site	NOUN
ajfa-12658	419	14	disclosure	disclosure	NOUN
ajfa-12658	419	15	or	or	CCONJ
ajfa-12658	419	16	media	media	NOUN
ajfa-12658	419	17	announcement	announcement	NOUN
ajfa-12658	419	18	may	may	AUX
ajfa-12658	419	19	have	have	VERB
ajfa-12658	419	20	less	less	ADJ
ajfa-12658	419	21	or	or	CCONJ
ajfa-12658	419	22	none	none	NOUN
ajfa-12658	419	23	environmental	environmental	ADJ
ajfa-12658	419	24	or	or	CCONJ
ajfa-12658	419	25	social	social	ADJ
ajfa-12658	419	26	information	information	NOUN
ajfa-12658	419	27	in	in	ADP
ajfa-12658	419	28	annual	annual	ADJ
ajfa-12658	419	29	reports	report	NOUN
ajfa-12658	419	30	.	.	PUNCT
ajfa-12658	420	1	also	also	ADV
ajfa-12658	420	2	,	,	PUNCT
ajfa-12658	420	3	there	there	PRON
ajfa-12658	420	4	is	be	VERB
ajfa-12658	420	5	a	a	DET
ajfa-12658	420	6	limitation	limitation	NOUN
ajfa-12658	420	7	for	for	ADP
ajfa-12658	420	8	using	use	VERB
ajfa-12658	420	9	dummy	dummy	ADJ
ajfa-12658	420	10	variables	variable	NOUN
ajfa-12658	420	11	as	as	ADP
ajfa-12658	420	12	proxies	proxy	NOUN
ajfa-12658	420	13	for	for	ADP
ajfa-12658	420	14	‘	'	PUNCT
ajfa-12658	420	15	government	government	NOUN
ajfa-12658	420	16	ownership	ownership	NOUN
ajfa-12658	420	17	’	'	PUNCT
ajfa-12658	420	18	and	and	CCONJ
ajfa-12658	420	19	‘	'	PUNCT
ajfa-12658	420	20	management	management	NOUN
ajfa-12658	420	21	role	role	NOUN
ajfa-12658	420	22	’	'	PUNCT
ajfa-12658	420	23	in	in	ADP
ajfa-12658	420	24	the	the	DET
ajfa-12658	420	25	multiple	multiple	ADJ
ajfa-12658	420	26	regression	regression	NOUN
ajfa-12658	420	27	models	model	NOUN
ajfa-12658	420	28	.	.	PUNCT
ajfa-12658	421	1	dummy	dummy	ADJ
ajfa-12658	421	2	variable	variable	NOUN
ajfa-12658	421	3	is	be	AUX
ajfa-12658	421	4	effective	effective	ADJ
ajfa-12658	421	5	and	and	CCONJ
ajfa-12658	421	6	useful	useful	ADJ
ajfa-12658	421	7	for	for	ADP
ajfa-12658	421	8	testing	test	VERB
ajfa-12658	421	9	categorical	categorical	ADJ
ajfa-12658	421	10	factors	factor	NOUN
ajfa-12658	421	11	and	and	CCONJ
ajfa-12658	421	12	their	their	PRON
ajfa-12658	421	13	relationships	relationship	NOUN
ajfa-12658	421	14	between	between	ADP
ajfa-12658	421	15	predictors	predictor	NOUN
ajfa-12658	421	16	and	and	CCONJ
ajfa-12658	421	17	responsible	responsible	ADJ
ajfa-12658	421	18	variables	variable	NOUN
ajfa-12658	421	19	.	.	PUNCT
ajfa-12658	422	1	however	however	ADV
ajfa-12658	422	2	,	,	PUNCT
ajfa-12658	422	3	using	use	VERB
ajfa-12658	422	4	dummy	dummy	ADJ
ajfa-12658	422	5	variable	variable	NOUN
ajfa-12658	422	6	is	be	AUX
ajfa-12658	422	7	a	a	DET
ajfa-12658	422	8	non	non	ADJ
ajfa-12658	422	9	-	-	ADJ
ajfa-12658	422	10	parametric	parametric	ADJ
ajfa-12658	422	11	approach	approach	NOUN
ajfa-12658	422	12	which	which	PRON
ajfa-12658	422	13	does	do	AUX
ajfa-12658	422	14	not	not	PART
ajfa-12658	422	15	assume	assume	VERB
ajfa-12658	422	16	form	form	NOUN
ajfa-12658	422	17	for	for	ADP
ajfa-12658	422	18	functional	functional	ADJ
ajfa-12658	422	19	relationship	relationship	NOUN
ajfa-12658	422	20	(	(	PUNCT
ajfa-12658	422	21	cohen	cohen	NOUN
ajfa-12658	422	22	,	,	PUNCT
ajfa-12658	422	23	1991	1991	NUM
ajfa-12658	422	24	)	)	PUNCT
ajfa-12658	422	25	.	.	PUNCT
ajfa-12658	423	1	therefore	therefore	ADV
ajfa-12658	423	2	,	,	PUNCT
ajfa-12658	423	3	regressions	regression	NOUN
ajfa-12658	423	4	included	include	VERB
ajfa-12658	423	5	dummies	dummy	NOUN
ajfa-12658	423	6	often	often	ADV
ajfa-12658	423	7	lose	lose	VERB
ajfa-12658	423	8	functional	functional	ADJ
ajfa-12658	423	9	form	form	NOUN
ajfa-12658	423	10	of	of	ADP
ajfa-12658	423	11	relationship	relationship	NOUN
ajfa-12658	423	12	and	and	CCONJ
ajfa-12658	423	13	the	the	DET
ajfa-12658	423	14	slop	slop	NOUN
ajfa-12658	423	15	of	of	ADP
ajfa-12658	423	16	the	the	DET
ajfa-12658	423	17	regressions	regression	NOUN
ajfa-12658	423	18	are	be	AUX
ajfa-12658	423	19	most	most	ADV
ajfa-12658	423	20	like	like	ADJ
ajfa-12658	423	21	to	to	PART
ajfa-12658	423	22	be	be	AUX
ajfa-12658	423	23	influenced	influence	VERB
ajfa-12658	423	24	.	.	PUNCT
ajfa-12658	424	1	nonetheless	nonetheless	ADV
ajfa-12658	424	2	,	,	PUNCT
ajfa-12658	424	3	dummy	dummy	ADJ
ajfa-12658	424	4	variables	variable	NOUN
ajfa-12658	424	5	are	be	AUX
ajfa-12658	424	6	most	most	ADV
ajfa-12658	424	7	commonly	commonly	ADV
ajfa-12658	424	8	used	use	VERB
ajfa-12658	424	9	by	by	ADP
ajfa-12658	424	10	researchers	researcher	NOUN
ajfa-12658	424	11	in	in	ADP
ajfa-12658	424	12	multiple	multiple	ADJ
ajfa-12658	424	13	regressions	regression	NOUN
ajfa-12658	424	14	because	because	SCONJ
ajfa-12658	424	15	the	the	DET
ajfa-12658	424	16	extent	extent	NOUN
ajfa-12658	424	17	that	that	SCONJ
ajfa-12658	424	18	they	they	PRON
ajfa-12658	424	19	influence	influence	VERB
ajfa-12658	424	20	the	the	DET
ajfa-12658	424	21	slope	slope	NOUN
ajfa-12658	424	22	is	be	AUX
ajfa-12658	424	23	negligible	negligible	ADJ
ajfa-12658	424	24	.	.	PUNCT
ajfa-12658	425	1	finally	finally	ADV
ajfa-12658	425	2	,	,	PUNCT
ajfa-12658	425	3	this	this	DET
ajfa-12658	425	4	study	study	NOUN
ajfa-12658	425	5	focuses	focus	VERB
ajfa-12658	425	6	solely	solely	ADV
ajfa-12658	425	7	on	on	ADP
ajfa-12658	425	8	the	the	DET
ajfa-12658	425	9	quantitative	quantitative	ADJ
ajfa-12658	425	10	approach	approach	NOUN
ajfa-12658	425	11	and	and	CCONJ
ajfa-12658	425	12	hence	hence	ADV
ajfa-12658	425	13	a	a	DET
ajfa-12658	425	14	dichotomous	dichotomous	ADJ
ajfa-12658	425	15	index	index	NOUN
ajfa-12658	425	16	was	be	AUX
ajfa-12658	425	17	employed	employ	VERB
ajfa-12658	425	18	to	to	PART
ajfa-12658	425	19	identify	identify	VERB
ajfa-12658	425	20	the	the	DET
ajfa-12658	425	21	extent	extent	NOUN
ajfa-12658	425	22	of	of	ADP
ajfa-12658	425	23	companies	company	NOUN
ajfa-12658	425	24	’	'	PUNCT
ajfa-12658	425	25	environmental	environmental	ADJ
ajfa-12658	425	26	and	and	CCONJ
ajfa-12658	425	27	social	social	ADJ
ajfa-12658	425	28	disclosures	disclosure	NOUN
ajfa-12658	425	29	.	.	PUNCT
ajfa-12658	426	1	the	the	DET
ajfa-12658	426	2	limitation	limitation	NOUN
ajfa-12658	426	3	of	of	ADP
ajfa-12658	426	4	this	this	DET
ajfa-12658	426	5	method	method	NOUN
ajfa-12658	426	6	is	be	AUX
ajfa-12658	426	7	that	that	SCONJ
ajfa-12658	426	8	all	all	DET
ajfa-12658	426	9	items	item	NOUN
ajfa-12658	426	10	are	be	AUX
ajfa-12658	426	11	being	be	AUX
ajfa-12658	426	12	treated	treat	VERB
ajfa-12658	426	13	as	as	ADP
ajfa-12658	426	14	equally	equally	ADV
ajfa-12658	426	15	important	important	ADJ
ajfa-12658	426	16	.	.	PUNCT
ajfa-12658	427	1	future	future	ADJ
ajfa-12658	427	2	research	research	NOUN
ajfa-12658	427	3	can	can	AUX
ajfa-12658	427	4	overcome	overcome	VERB
ajfa-12658	427	5	this	this	PRON
ajfa-12658	427	6	by	by	ADP
ajfa-12658	427	7	analysing	analyse	VERB
ajfa-12658	427	8	both	both	CCONJ
ajfa-12658	427	9	quantitative	quantitative	ADJ
ajfa-12658	427	10	and	and	CCONJ
ajfa-12658	427	11	qualitative	qualitative	ADJ
ajfa-12658	427	12	approaches	approach	NOUN
ajfa-12658	427	13	.	.	PUNCT
ajfa-12658	428	1	for	for	ADP
ajfa-12658	428	2	example	example	NOUN
ajfa-12658	428	3	,	,	PUNCT
ajfa-12658	428	4	weighted	weight	VERB
ajfa-12658	428	5	index	index	NOUN
ajfa-12658	428	6	measures	measure	NOUN
ajfa-12658	428	7	can	can	AUX
ajfa-12658	428	8	be	be	AUX
ajfa-12658	428	9	used	use	VERB
ajfa-12658	428	10	to	to	PART
ajfa-12658	428	11	examine	examine	VERB
ajfa-12658	428	12	the	the	DET
ajfa-12658	428	13	level	level	NOUN
ajfa-12658	428	14	of	of	ADP
ajfa-12658	428	15	importance	importance	NOUN
ajfa-12658	428	16	of	of	ADP
ajfa-12658	428	17	each	each	DET
ajfa-12658	428	18	gri	gri	NOUN
ajfa-12658	428	19	item	item	NOUN
ajfa-12658	428	20	of	of	ADP
ajfa-12658	428	21	disclosure	disclosure	NOUN
ajfa-12658	428	22	.	.	PUNCT
ajfa-12658	429	1	in	in	ADP
ajfa-12658	429	2	conclusion	conclusion	NOUN
ajfa-12658	429	3	,	,	PUNCT
ajfa-12658	429	4	this	this	DET
ajfa-12658	429	5	study	study	NOUN
ajfa-12658	429	6	extends	extend	VERB
ajfa-12658	429	7	and	and	CCONJ
ajfa-12658	429	8	contributes	contribute	VERB
ajfa-12658	429	9	to	to	ADP
ajfa-12658	429	10	the	the	DET
ajfa-12658	429	11	existing	exist	VERB
ajfa-12658	429	12	studies	study	NOUN
ajfa-12658	429	13	on	on	ADP
ajfa-12658	429	14	corporate	corporate	ADJ
ajfa-12658	429	15	environmental	environmental	ADJ
ajfa-12658	429	16	and	and	CCONJ
ajfa-12658	429	17	social	social	ADJ
ajfa-12658	429	18	disclosures	disclosure	NOUN
ajfa-12658	429	19	in	in	ADP
ajfa-12658	429	20	china	china	PROPN
ajfa-12658	429	21	by	by	ADP
ajfa-12658	429	22	providing	provide	VERB
ajfa-12658	429	23	evaluation	evaluation	NOUN
ajfa-12658	429	24	and	and	CCONJ
ajfa-12658	429	25	measures	measure	NOUN
ajfa-12658	429	26	the	the	DET
ajfa-12658	429	27	type	type	NOUN
ajfa-12658	429	28	and	and	CCONJ
ajfa-12658	429	29	extent	extent	NOUN
ajfa-12658	429	30	of	of	ADP
ajfa-12658	429	31	company	company	NOUN
ajfa-12658	429	32	environmental	environmental	ADJ
ajfa-12658	429	33	and	and	CCONJ
ajfa-12658	429	34	social	social	ADJ
ajfa-12658	429	35	disclosures	disclosure	NOUN
ajfa-12658	429	36	solely	solely	ADV
ajfa-12658	429	37	using	use	VERB
ajfa-12658	429	38	the	the	DET
ajfa-12658	429	39	global	global	ADJ
ajfa-12658	429	40	reporting	reporting	NOUN
ajfa-12658	429	41	initiative	initiative	NOUN
ajfa-12658	429	42	(	(	PUNCT
ajfa-12658	429	43	g3	g3	PROPN
ajfa-12658	429	44	)	)	PUNCT
ajfa-12658	429	45	as	as	ADP
ajfa-12658	429	46	a	a	DET
ajfa-12658	429	47	benchmark	benchmark	NOUN
ajfa-12658	429	48	among	among	ADP
ajfa-12658	429	49	the	the	DET
ajfa-12658	429	50	most	most	ADV
ajfa-12658	429	51	sensitive	sensitive	ADJ
ajfa-12658	429	52	industries	industry	NOUN
ajfa-12658	429	53	.	.	PUNCT
ajfa-12658	430	1	references	reference	NOUN
ajfa-12658	430	2	cai	cai	PROPN
ajfa-12658	430	3	,	,	PUNCT
ajfa-12658	430	4	y.	y.	PROPN
ajfa-12658	430	5	,	,	PUNCT
ajfa-12658	430	6	jo	jo	PROPN
ajfa-12658	430	7	,	,	PUNCT
ajfa-12658	430	8	h.	h.	PROPN
ajfa-12658	430	9	,	,	PUNCT
ajfa-12658	430	10	&	&	CCONJ
ajfa-12658	430	11	pan	pan	PROPN
ajfa-12658	430	12	,	,	PUNCT
ajfa-12658	430	13	c.	c.	PROPN
ajfa-12658	430	14	(	(	PUNCT
ajfa-12658	430	15	2011	2011	NUM
ajfa-12658	430	16	)	)	PUNCT
ajfa-12658	430	17	.	.	PUNCT
ajfa-12658	431	1	vice	vice	NOUN
ajfa-12658	431	2	or	or	CCONJ
ajfa-12658	431	3	virtue	virtue	NOUN
ajfa-12658	431	4	?	?	PUNCT
ajfa-12658	432	1	the	the	DET
ajfa-12658	432	2	impact	impact	NOUN
ajfa-12658	432	3	of	of	ADP
ajfa-12658	432	4	corporate	corporate	ADJ
ajfa-12658	432	5	social	social	ADJ
ajfa-12658	432	6	responsibility	responsibility	NOUN
ajfa-12658	432	7	on	on	ADP
ajfa-12658	432	8	executive	executive	ADJ
ajfa-12658	432	9	compensation	compensation	NOUN
ajfa-12658	432	10	.	.	PUNCT
ajfa-12658	433	1	journal	journal	PROPN
ajfa-12658	433	2	of	of	ADP
ajfa-12658	433	3	business	business	NOUN
ajfa-12658	433	4	ethics	ethic	NOUN
ajfa-12658	433	5	,	,	PUNCT
ajfa-12658	433	6	104(2	104(2	NUM
ajfa-12658	433	7	)	)	PUNCT
ajfa-12658	433	8	,	,	PUNCT
ajfa-12658	433	9	159	159	NUM
ajfa-12658	433	10	-	-	SYM
ajfa-12658	433	11	173	173	NUM
ajfa-12658	433	12	.	.	NUM
ajfa-12658	434	1	https://doi.org/10.1007/s10551-011-0909-7	https://doi.org/10.1007/s10551-011-0909-7	PROPN
ajfa-12658	434	2	chen	chen	PROPN
ajfa-12658	434	3	,	,	PUNCT
ajfa-12658	434	4	w.	w.	PROPN
ajfa-12658	434	5	(	(	PUNCT
ajfa-12658	434	6	2010	2010	NUM
ajfa-12658	434	7	)	)	PUNCT
ajfa-12658	434	8	.	.	PUNCT
ajfa-12658	435	1	lun	lun	PROPN
ajfa-12658	435	2	qi	qi	PROPN
ajfa-12658	436	1	ye	ye	PRON
ajfa-12658	437	1	she	she	PRON
ajfa-12658	437	2	hui	hui	PROPN
ajfa-12658	438	1	ze	ze	PROPN
ajfa-12658	438	2	ren	ren	PROPN
ajfa-12658	438	3	xin	xin	PROPN
ajfa-12658	438	4	xi	xi	PROPN
ajfa-12658	439	1	pi	pi	PROPN
ajfa-12658	439	2	lu	lu	PROPN
ajfa-12658	439	3	ying	ying	PROPN
ajfa-12658	439	4	xian	xian	PROPN
ajfa-12658	439	5	yin	yin	PROPN
ajfa-12658	439	6	su	su	PROPN
ajfa-12658	440	1	[	[	X
ajfa-12658	440	2	research	research	NOUN
ajfa-12658	440	3	on	on	ADP
ajfa-12658	440	4	the	the	DET
ajfa-12658	440	5	factors	factor	NOUN
ajfa-12658	440	6	influencing	influence	VERB
ajfa-12658	440	7	corporate	corporate	ADJ
ajfa-12658	440	8	social	social	ADJ
ajfa-12658	440	9	disclosure	disclosure	NOUN
ajfa-12658	440	10	]	]	PUNCT
ajfa-12658	440	11	.	.	PUNCT
ajfa-12658	441	1	cai	cai	PROPN
ajfa-12658	441	2	jing	jing	PROPN
ajfa-12658	441	3	li	li	PROPN
ajfa-12658	441	4	lun	lun	PROPN
ajfa-12658	441	5	yu	yu	PROPN
ajfa-12658	441	6	shi	shi	PROPN
ajfa-12658	441	7	jian31(166	jian31(166	PROPN
ajfa-12658	441	8	)	)	PUNCT
ajfa-12658	441	9	,	,	PUNCT
ajfa-12658	441	10	96	96	NUM
ajfa-12658	441	11	-	-	SYM
ajfa-12658	441	12	100	100	NUM
ajfa-12658	441	13	.	.	PUNCT
ajfa-12658	442	1	chen	chen	PROPN
ajfa-12658	442	2	,	,	PUNCT
ajfa-12658	442	3	y.	y.	PROPN
ajfa-12658	442	4	c.	c.	PROPN
ajfa-12658	442	5	,	,	PUNCT
ajfa-12658	442	6	hung	hung	PROPN
ajfa-12658	442	7	,	,	PUNCT
ajfa-12658	442	8	m.	m.	NOUN
ajfa-12658	442	9	,	,	PUNCT
ajfa-12658	442	10	&	&	CCONJ
ajfa-12658	442	11	wang	wang	PROPN
ajfa-12658	442	12	,	,	PUNCT
ajfa-12658	442	13	y.	y.	PROPN
ajfa-12658	442	14	(	(	PUNCT
ajfa-12658	442	15	2018	2018	NUM
ajfa-12658	442	16	)	)	PUNCT
ajfa-12658	442	17	.	.	PUNCT
ajfa-12658	443	1	the	the	DET
ajfa-12658	443	2	effect	effect	NOUN
ajfa-12658	443	3	of	of	ADP
ajfa-12658	443	4	mandatory	mandatory	ADJ
ajfa-12658	443	5	csr	csr	NOUN
ajfa-12658	443	6	disclosure	disclosure	NOUN
ajfa-12658	443	7	on	on	ADP
ajfa-12658	443	8	firm	firm	ADJ
ajfa-12658	443	9	profitability	profitability	NOUN
ajfa-12658	443	10	and	and	CCONJ
ajfa-12658	443	11	social	social	ADJ
ajfa-12658	443	12	externalities	externality	NOUN
ajfa-12658	443	13	:	:	PUNCT
ajfa-12658	443	14	evidence	evidence	NOUN
ajfa-12658	443	15	from	from	ADP
ajfa-12658	443	16	china	china	PROPN
ajfa-12658	443	17	.	.	PUNCT
ajfa-12658	444	1	journal	journal	PROPN
ajfa-12658	444	2	of	of	ADP
ajfa-12658	444	3	accounting	accounting	NOUN
ajfa-12658	444	4	and	and	CCONJ
ajfa-12658	444	5	economics	economic	NOUN
ajfa-12658	444	6	,	,	PUNCT
ajfa-12658	444	7	65(1	65(1	NOUN
ajfa-12658	444	8	)	)	PUNCT
ajfa-12658	444	9	,	,	PUNCT
ajfa-12658	444	10	169	169	NUM
ajfa-12658	444	11	-	-	SYM
ajfa-12658	444	12	190	190	NUM
ajfa-12658	444	13	.	.	PUNCT
ajfa-12658	445	1	https://doi.org/10.1016/j.jacceco.2017.11.009	https://doi.org/10.1016/j.jacceco.2017.11.009	PROPN
ajfa-12658	445	2	cheng	cheng	PROPN
ajfa-12658	445	3	,	,	PUNCT
ajfa-12658	445	4	y.	y.	PROPN
ajfa-12658	445	5	m.	m.	PROPN
ajfa-12658	445	6	,	,	PUNCT
ajfa-12658	445	7	&	&	CCONJ
ajfa-12658	445	8	tan	tan	PROPN
ajfa-12658	445	9	,	,	PUNCT
ajfa-12658	445	10	y.	y.	PROPN
ajfa-12658	445	11	(	(	PUNCT
ajfa-12658	445	12	2008	2008	NUM
ajfa-12658	445	13	)	)	PUNCT
ajfa-12658	445	14	.	.	PUNCT
ajfa-12658	446	1	wo	will	AUX
ajfa-12658	446	2	guo	guo	PROPN
ajfa-12658	447	1	she	she	PRON
ajfa-12658	447	2	hui	hui	PROPN
ajfa-12658	448	1	ze	ze	PROPN
ajfa-12658	448	2	ren	ren	PROPN
ajfa-12658	449	1	kuai	kuai	PROPN
ajfa-12658	449	2	ji	ji	PROPN
ajfa-12658	450	1	xin	xin	PROPN
ajfa-12658	450	2	xi	xi	PROPN
ajfa-12658	451	1	pi	pi	PROPN
ajfa-12658	451	2	lu	lu	PROPN
ajfa-12658	451	3	ti	ti	PROPN
ajfa-12658	451	4	xi	xi	PROPN
ajfa-12658	451	5	tan	tan	PROPN
ajfa-12658	451	6	xi	xi	X
ajfa-12658	452	1	[	[	X
ajfa-12658	452	2	social	social	ADJ
ajfa-12658	452	3	accounting	accounting	NOUN
ajfa-12658	452	4	system	system	NOUN
ajfa-12658	452	5	analysis	analysis	NOUN
ajfa-12658	452	6	]	]	PUNCT
ajfa-12658	452	7	.	.	PUNCT
ajfa-12658	453	1	qi	qi	PROPN
ajfa-12658	453	2	ye	ye	PROPN
ajfa-12658	453	3	cai	cai	PROPN
ajfa-12658	453	4	wu	wu	PROPN
ajfa-12658	453	5	guan	guan	PROPN
ajfa-12658	453	6	li	li	PROPN
ajfa-12658	453	7	,	,	PUNCT
ajfa-12658	453	8	378	378	NUM
ajfa-12658	453	9	-	-	SYM
ajfa-12658	453	10	383	383	NUM
ajfa-12658	453	11	china	china	PROPN
ajfa-12658	453	12	electricity	electricity	NOUN
ajfa-12658	453	13	information	information	NOUN
ajfa-12658	453	14	.	.	PUNCT
ajfa-12658	454	1	[	[	X
ajfa-12658	454	2	n.d	n.d	PROPN
ajfa-12658	454	3	.	.	PROPN
ajfa-12658	454	4	]	]	PUNCT
ajfa-12658	454	5	.	.	PUNCT
ajfa-12658	455	1	retrieved	retrieve	VERB
ajfa-12658	455	2	june	june	PROPN
ajfa-12658	455	3	2011	2011	NUM
ajfa-12658	455	4	,	,	PUNCT
ajfa-12658	455	5	from	from	ADP
ajfa-12658	455	6	http://www.chinapower.com.cn/newsarticle/1099/new1099753.asp	http://www.chinapower.com.cn/newsarticle/1099/new1099753.asp	NOUN
ajfa-12658	455	7	.	.	PUNCT
ajfa-12658	456	1	china	china	PROPN
ajfa-12658	456	2	state	state	PROPN
ajfa-12658	456	3	statistical	statistical	ADJ
ajfa-12658	456	4	bureau	bureau	NOUN
ajfa-12658	456	5	.	.	PUNCT
ajfa-12658	457	1	(	(	PUNCT
ajfa-12658	457	2	2006	2006	NUM
ajfa-12658	457	3	)	)	PUNCT
ajfa-12658	457	4	.	.	PUNCT
ajfa-12658	458	1	china	china	PROPN
ajfa-12658	458	2	statistical	statistical	ADJ
ajfa-12658	458	3	abstract	abstract	NOUN
ajfa-12658	458	4	for	for	ADP
ajfa-12658	458	5	2006	2006	NUM
ajfa-12658	458	6	.	.	PUNCT
ajfa-12658	459	1	china	china	PROPN
ajfa-12658	459	2	statistical	statistical	ADJ
ajfa-12658	459	3	press	press	NOUN
ajfa-12658	459	4	,	,	PUNCT
ajfa-12658	459	5	beijing	beijing	PROPN
ajfa-12658	459	6	.	.	PUNCT
ajfa-12658	459	7	christopher	christopher	PROPN
ajfa-12658	459	8	,	,	PUNCT
ajfa-12658	459	9	t.	t.	PROPN
ajfa-12658	459	10	,	,	PUNCT
ajfa-12658	459	11	&	&	CCONJ
ajfa-12658	459	12	filipovic	filipovic	PROPN
ajfa-12658	459	13	,	,	PUNCT
ajfa-12658	459	14	m.	m.	NOUN
ajfa-12658	459	15	(	(	PUNCT
ajfa-12658	459	16	2008	2008	NUM
ajfa-12658	459	17	)	)	PUNCT
ajfa-12658	459	18	.	.	PUNCT
ajfa-12658	460	1	the	the	DET
ajfa-12658	460	2	extent	extent	NOUN
ajfa-12658	460	3	and	and	CCONJ
ajfa-12658	460	4	determinants	determinant	NOUN
ajfa-12658	460	5	of	of	ADP
ajfa-12658	460	6	disclosure	disclosure	NOUN
ajfa-12658	460	7	of	of	ADP
ajfa-12658	460	8	global	global	ADJ
ajfa-12658	460	9	asian	asian	ADJ
ajfa-12658	460	10	journal	journal	NOUN
ajfa-12658	460	11	of	of	ADP
ajfa-12658	460	12	finance	finance	PROPN
ajfa-12658	460	13	&	&	CCONJ
ajfa-12658	460	14	accounting	accounting	PROPN
ajfa-12658	460	15	issn	issn	PROPN
ajfa-12658	460	16	1946	1946	NUM
ajfa-12658	460	17	-	-	PUNCT
ajfa-12658	460	18	052x	052x	NOUN
ajfa-12658	460	19	2018	2018	NUM
ajfa-12658	460	20	,	,	PUNCT
ajfa-12658	460	21	vol	vol	NOUN
ajfa-12658	460	22	.	.	PROPN
ajfa-12658	460	23	10	10	NUM
ajfa-12658	460	24	,	,	PUNCT
ajfa-12658	460	25	no	no	INTJ
ajfa-12658	460	26	.	.	NOUN
ajfa-12658	460	27	1	1	NUM
ajfa-12658	460	28	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	460	29	332	332	NUM
ajfa-12658	460	30	reporting	reporting	NOUN
ajfa-12658	460	31	initiative	initiative	NOUN
ajfa-12658	460	32	guidelines	guideline	NOUN
ajfa-12658	460	33	:	:	PUNCT
ajfa-12658	460	34	australian	australian	ADJ
ajfa-12658	460	35	evidence	evidence	NOUN
ajfa-12658	460	36	,	,	PUNCT
ajfa-12658	460	37	the	the	DET
ajfa-12658	460	38	journal	journal	NOUN
ajfa-12658	460	39	of	of	ADP
ajfa-12658	460	40	contemporary	contemporary	ADJ
ajfa-12658	460	41	issue	issue	NOUN
ajfa-12658	460	42	in	in	ADP
ajfa-12658	460	43	business	business	NOUN
ajfa-12658	460	44	and	and	CCONJ
ajfa-12658	460	45	government	government	NOUN
ajfa-12658	460	46	,	,	PUNCT
ajfa-12658	460	47	14(2	14(2	NUM
ajfa-12658	460	48	)	)	PUNCT
ajfa-12658	460	49	,	,	PUNCT
ajfa-12658	460	50	17	17	NUM
ajfa-12658	460	51	-	-	SYM
ajfa-12658	460	52	40	40	NUM
ajfa-12658	460	53	.	.	PUNCT
ajfa-12658	461	1	chow	chow	PROPN
ajfa-12658	461	2	,	,	PUNCT
ajfa-12658	461	3	w.	w.	PROPN
ajfa-12658	461	4	s.	s.	PROPN
ajfa-12658	461	5	,	,	PUNCT
ajfa-12658	461	6	&	&	CCONJ
ajfa-12658	461	7	chen	chen	PROPN
ajfa-12658	461	8	,	,	PUNCT
ajfa-12658	461	9	y.	y.	PROPN
ajfa-12658	461	10	(	(	PUNCT
ajfa-12658	461	11	2012	2012	NUM
ajfa-12658	461	12	)	)	PUNCT
ajfa-12658	461	13	.	.	PUNCT
ajfa-12658	462	1	corporate	corporate	ADJ
ajfa-12658	462	2	sustainable	sustainable	ADJ
ajfa-12658	462	3	development	development	NOUN
ajfa-12658	462	4	:	:	PUNCT
ajfa-12658	462	5	testing	test	VERB
ajfa-12658	462	6	a	a	DET
ajfa-12658	462	7	new	new	ADJ
ajfa-12658	462	8	scale	scale	NOUN
ajfa-12658	462	9	based	base	VERB
ajfa-12658	462	10	on	on	ADP
ajfa-12658	462	11	the	the	DET
ajfa-12658	462	12	mainland	mainland	NOUN
ajfa-12658	462	13	chinese	chinese	ADJ
ajfa-12658	462	14	context	context	NOUN
ajfa-12658	462	15	.	.	PUNCT
ajfa-12658	463	1	journal	journal	NOUN
ajfa-12658	463	2	of	of	ADP
ajfa-12658	463	3	business	business	NOUN
ajfa-12658	463	4	ethics105(4	ethics105(4	NOUN
ajfa-12658	463	5	)	)	PUNCT
ajfa-12658	463	6	,	,	PUNCT
ajfa-12658	463	7	519	519	NUM
ajfa-12658	463	8	-	-	SYM
ajfa-12658	463	9	533	533	NUM
ajfa-12658	463	10	.	.	PUNCT
ajfa-12658	464	1	https://doi.org/10.1108/sd.2012.05628gaa.010	https://doi.org/10.1108/sd.2012.05628gaa.010	PROPN
ajfa-12658	464	2	chu	chu	PROPN
ajfa-12658	464	3	,	,	PUNCT
ajfa-12658	464	4	x.	x.	NOUN
ajfa-12658	464	5	(	(	PUNCT
ajfa-12658	464	6	2007	2007	NUM
ajfa-12658	464	7	)	)	PUNCT
ajfa-12658	464	8	.	.	PUNCT
ajfa-12658	465	1	empirical	empirical	ADJ
ajfa-12658	465	2	study	study	NOUN
ajfa-12658	465	3	on	on	ADP
ajfa-12658	465	4	the	the	DET
ajfa-12658	465	5	relation	relation	NOUN
ajfa-12658	465	6	between	between	ADP
ajfa-12658	465	7	taking	take	VERB
ajfa-12658	465	8	society	society	NOUN
ajfa-12658	465	9	responsibility	responsibility	NOUN
ajfa-12658	465	10	and	and	CCONJ
ajfa-12658	465	11	market	market	NOUN
ajfa-12658	465	12	performance	performance	NOUN
ajfa-12658	465	13	of	of	ADP
ajfa-12658	465	14	listed	list	VERB
ajfa-12658	465	15	company	company	NOUN
ajfa-12658	465	16	–	–	PUNCT
ajfa-12658	465	17	take	take	VERB
ajfa-12658	465	18	the	the	DET
ajfa-12658	465	19	shanghai	shanghai	PROPN
ajfa-12658	465	20	industrial	industrial	ADJ
ajfa-12658	465	21	enterprise	enterprise	NOUN
ajfa-12658	465	22	as	as	ADP
ajfa-12658	465	23	the	the	DET
ajfa-12658	465	24	example	example	NOUN
ajfa-12658	465	25	(	(	PUNCT
ajfa-12658	465	26	unpublished	unpublished	ADJ
ajfa-12658	465	27	master	master	NOUN
ajfa-12658	465	28	’s	’s	PART
ajfa-12658	465	29	dissertation	dissertation	NOUN
ajfa-12658	465	30	)	)	PUNCT
ajfa-12658	465	31	,	,	PUNCT
ajfa-12658	465	32	xinjiang	xinjiang	PROPN
ajfa-12658	465	33	university	university	PROPN
ajfa-12658	465	34	of	of	ADP
ajfa-12658	465	35	finance	finance	PROPN
ajfa-12658	465	36	.	.	PUNCT
ajfa-12658	466	1	clarkson	clarkson	PROPN
ajfa-12658	466	2	,	,	PUNCT
ajfa-12658	466	3	p.	p.	NOUN
ajfa-12658	466	4	m.	m.	NOUN
ajfa-12658	466	5	,	,	PUNCT
ajfa-12658	466	6	li	li	PROPN
ajfa-12658	466	7	,	,	PUNCT
ajfa-12658	466	8	y.	y.	PROPN
ajfa-12658	466	9	,	,	PUNCT
ajfa-12658	466	10	richardson	richardson	PROPN
ajfa-12658	466	11	,	,	PUNCT
ajfa-12658	466	12	g.	g.	PROPN
ajfa-12658	466	13	d.	d.	PROPN
ajfa-12658	466	14	,	,	PUNCT
ajfa-12658	466	15	&	&	CCONJ
ajfa-12658	466	16	vasvari	vasvari	PROPN
ajfa-12658	466	17	,	,	PUNCT
ajfa-12658	466	18	f.	f.	PROPN
ajfa-12658	466	19	p.	p.	PROPN
ajfa-12658	466	20	(	(	PUNCT
ajfa-12658	466	21	2008	2008	NUM
ajfa-12658	466	22	)	)	PUNCT
ajfa-12658	466	23	.	.	PUNCT
ajfa-12658	467	1	revisiting	revisit	VERB
ajfa-12658	467	2	the	the	DET
ajfa-12658	467	3	relation	relation	NOUN
ajfa-12658	467	4	between	between	ADP
ajfa-12658	467	5	environmental	environmental	ADJ
ajfa-12658	467	6	performance	performance	NOUN
ajfa-12658	467	7	and	and	CCONJ
ajfa-12658	467	8	environmental	environmental	ADJ
ajfa-12658	467	9	disclosure	disclosure	NOUN
ajfa-12658	467	10	:	:	PUNCT
ajfa-12658	467	11	an	an	DET
ajfa-12658	467	12	empirical	empirical	ADJ
ajfa-12658	467	13	analysis	analysis	NOUN
ajfa-12658	467	14	.	.	PUNCT
ajfa-12658	468	1	accounting	accounting	NOUN
ajfa-12658	468	2	,	,	PUNCT
ajfa-12658	468	3	organisations	organisation	NOUN
ajfa-12658	468	4	and	and	CCONJ
ajfa-12658	468	5	society	society	NOUN
ajfa-12658	468	6	,	,	PUNCT
ajfa-12658	468	7	33	33	NUM
ajfa-12658	468	8	,	,	PUNCT
ajfa-12658	468	9	303	303	NUM
ajfa-12658	468	10	-	-	SYM
ajfa-12658	468	11	327	327	NUM
ajfa-12658	468	12	.	.	PUNCT
ajfa-12658	469	1	https://doi.org/10.1016/j.aos.2007.05.003	https://doi.org/10.1016/j.aos.2007.05.003	NOUN
ajfa-12658	469	2	coakes	coake	NOUN
ajfa-12658	469	3	,	,	PUNCT
ajfa-12658	469	4	s.	s.	PROPN
ajfa-12658	469	5	j.	j.	PROPN
ajfa-12658	469	6	,	,	PUNCT
ajfa-12658	469	7	steed	steed	PROPN
ajfa-12658	469	8	,	,	PUNCT
ajfa-12658	469	9	l.	l.	PROPN
ajfa-12658	469	10	,	,	PUNCT
ajfa-12658	469	11	&	&	CCONJ
ajfa-12658	469	12	ong	ong	PROPN
ajfa-12658	469	13	,	,	PUNCT
ajfa-12658	469	14	c.	c.	PROPN
ajfa-12658	469	15	(	(	PUNCT
ajfa-12658	469	16	2010	2010	NUM
ajfa-12658	469	17	)	)	PUNCT
ajfa-12658	469	18	.	.	PUNCT
ajfa-12658	470	1	spss	spss	ADV
ajfa-12658	470	2	:	:	PUNCT
ajfa-12658	470	3	analysis	analysis	NOUN
ajfa-12658	470	4	without	without	ADP
ajfa-12658	470	5	anguish	anguish	NOUN
ajfa-12658	470	6	:	:	PUNCT
ajfa-12658	470	7	version	version	NOUN
ajfa-12658	470	8	17	17	NUM
ajfa-12658	470	9	for	for	ADP
ajfa-12658	470	10	windows	window	NOUN
ajfa-12658	470	11	.	.	PUNCT
ajfa-12658	471	1	john	john	PROPN
ajfa-12658	471	2	wiley	wiley	PROPN
ajfa-12658	471	3	&	&	CCONJ
ajfa-12658	471	4	sons	sons	PROPN
ajfa-12658	471	5	australia	australia	PROPN
ajfa-12658	471	6	,	,	PUNCT
ajfa-12658	471	7	ltd	ltd	PROPN
ajfa-12658	471	8	,	,	PUNCT
ajfa-12658	471	9	milton	milton	PROPN
ajfa-12658	471	10	,	,	PUNCT
ajfa-12658	471	11	qld	qld	PROPN
ajfa-12658	471	12	.	.	PROPN
ajfa-12658	471	13	cohen	cohen	PROPN
ajfa-12658	471	14	,	,	PUNCT
ajfa-12658	471	15	a.	a.	PROPN
ajfa-12658	471	16	(	(	PUNCT
ajfa-12658	471	17	1991	1991	NUM
ajfa-12658	471	18	)	)	PUNCT
ajfa-12658	471	19	.	.	PUNCT
ajfa-12658	472	1	dummy	dummy	ADJ
ajfa-12658	472	2	variables	variable	NOUN
ajfa-12658	472	3	in	in	ADP
ajfa-12658	472	4	stepwise	stepwise	ADJ
ajfa-12658	472	5	regression	regression	NOUN
ajfa-12658	472	6	.	.	PUNCT
ajfa-12658	473	1	the	the	DET
ajfa-12658	473	2	american	american	PROPN
ajfa-12658	473	3	statistician	statistician	PROPN
ajfa-12658	473	4	,	,	PUNCT
ajfa-12658	473	5	45(3	45(3	NUM
ajfa-12658	473	6	)	)	PUNCT
ajfa-12658	473	7	,	,	PUNCT
ajfa-12658	473	8	226	226	NUM
ajfa-12658	473	9	-	-	SYM
ajfa-12658	473	10	228	228	NUM
ajfa-12658	473	11	.	.	PUNCT
ajfa-12658	474	1	dai	dai	PROPN
ajfa-12658	474	2	,	,	PUNCT
ajfa-12658	474	3	f.	f.	PROPN
ajfa-12658	474	4	j.	j.	PROPN
ajfa-12658	474	5	,	,	PUNCT
ajfa-12658	474	6	&	&	CCONJ
ajfa-12658	474	7	dong	dong	PROPN
ajfa-12658	474	8	,	,	PUNCT
ajfa-12658	474	9	s.	s.	PROPN
ajfa-12658	474	10	l.	l.	PROPN
ajfa-12658	474	11	(	(	PUNCT
ajfa-12658	474	12	2010	2010	NUM
ajfa-12658	474	13	)	)	PUNCT
ajfa-12658	474	14	.	.	PUNCT
ajfa-12658	475	1	shang	shang	PROPN
ajfa-12658	475	2	shi	shi	PROPN
ajfa-12658	475	3	gong	gong	PROPN
ajfa-12658	475	4	si	si	PROPN
ajfa-12658	476	1	she	she	PRON
ajfa-12658	476	2	hui	hui	PROPN
ajfa-12658	477	1	ze	ze	PROPN
ajfa-12658	477	2	ren	ren	PROPN
ajfa-12658	478	1	kuai	kuai	PROPN
ajfa-12658	478	2	ji	ji	PROPN
ajfa-12658	479	1	xin	xin	PROPN
ajfa-12658	479	2	xi	xi	PROPN
ajfa-12658	480	1	pi	pi	PROPN
ajfa-12658	480	2	lu	lu	PROPN
ajfa-12658	480	3	ying	ying	PROPN
ajfa-12658	480	4	xiang	xiang	PROPN
ajfa-12658	480	5	yin	yin	PROPN
ajfa-12658	480	6	su	su	PROPN
ajfa-12658	480	7	yan	yan	PROPN
ajfa-12658	480	8	jiu	jiu	PROPN
ajfa-12658	481	1	[	[	X
ajfa-12658	481	2	corporate	corporate	ADJ
ajfa-12658	481	3	social	social	ADJ
ajfa-12658	481	4	disclosure	disclosure	NOUN
ajfa-12658	481	5	on	on	ADP
ajfa-12658	481	6	accounting	accounting	NOUN
ajfa-12658	481	7	information	information	NOUN
ajfa-12658	481	8	]	]	PUNCT
ajfa-12658	481	9	.	.	PUNCT
ajfa-12658	482	1	cai	cai	PROPN
ajfa-12658	482	2	kuai	kuai	PROPN
ajfa-12658	482	3	tong	tong	PROPN
ajfa-12658	482	4	xun,12	xun,12	PROPN
ajfa-12658	482	5	,	,	PUNCT
ajfa-12658	482	6	75	75	NUM
ajfa-12658	482	7	-	-	SYM
ajfa-12658	482	8	78	78	NUM
ajfa-12658	482	9	.	.	PUNCT
ajfa-12658	483	1	deegan	deegan	PROPN
ajfa-12658	483	2	,	,	PUNCT
ajfa-12658	483	3	c.	c.	PROPN
ajfa-12658	483	4	(	(	PUNCT
ajfa-12658	483	5	2002	2002	NUM
ajfa-12658	483	6	)	)	PUNCT
ajfa-12658	483	7	.	.	PUNCT
ajfa-12658	484	1	the	the	DET
ajfa-12658	484	2	legitimising	legitimise	VERB
ajfa-12658	484	3	effect	effect	NOUN
ajfa-12658	484	4	of	of	ADP
ajfa-12658	484	5	social	social	ADJ
ajfa-12658	484	6	and	and	CCONJ
ajfa-12658	484	7	environmental	environmental	ADJ
ajfa-12658	484	8	disclosures	disclosure	NOUN
ajfa-12658	484	9	–	–	PUNCT
ajfa-12658	484	10	a	a	DET
ajfa-12658	484	11	theoretical	theoretical	ADJ
ajfa-12658	484	12	foundation	foundation	NOUN
ajfa-12658	484	13	.	.	PUNCT
ajfa-12658	485	1	accounting	accounting	NOUN
ajfa-12658	485	2	,	,	PUNCT
ajfa-12658	485	3	auditing	auditing	NOUN
ajfa-12658	485	4	and	and	CCONJ
ajfa-12658	485	5	accountability	accountability	NOUN
ajfa-12658	485	6	journal	journal	NOUN
ajfa-12658	485	7	,	,	PUNCT
ajfa-12658	485	8	15(3	15(3	NUM
ajfa-12658	485	9	)	)	PUNCT
ajfa-12658	485	10	,	,	PUNCT
ajfa-12658	485	11	282	282	NUM
ajfa-12658	485	12	-	-	SYM
ajfa-12658	485	13	311	311	NUM
ajfa-12658	485	14	.	.	PUNCT
ajfa-12658	486	1	https://doi.org/10.1108/09513570210435852	https://doi.org/10.1108/09513570210435852	PROPN
ajfa-12658	486	2	deegan	deegan	PROPN
ajfa-12658	486	3	,	,	PUNCT
ajfa-12658	486	4	c.	c.	NOUN
ajfa-12658	486	5	(	(	PUNCT
ajfa-12658	486	6	2009	2009	NUM
ajfa-12658	486	7	)	)	PUNCT
ajfa-12658	486	8	.	.	PUNCT
ajfa-12658	487	1	financial	financial	ADJ
ajfa-12658	487	2	accounting	accounting	NOUN
ajfa-12658	487	3	theory	theory	NOUN
ajfa-12658	487	4	.	.	PUNCT
ajfa-12658	488	1	mcgraw	mcgraw	PROPN
ajfa-12658	488	2	-	-	PUNCT
ajfa-12658	488	3	hill	hill	PROPN
ajfa-12658	488	4	australia	australia	PROPN
ajfa-12658	488	5	,	,	PUNCT
ajfa-12658	488	6	sydney	sydney	PROPN
ajfa-12658	488	7	.	.	PUNCT
ajfa-12658	489	1	dowling	dowling	PROPN
ajfa-12658	489	2	,	,	PUNCT
ajfa-12658	489	3	j.	j.	PROPN
ajfa-12658	489	4	,	,	PUNCT
ajfa-12658	489	5	&	&	CCONJ
ajfa-12658	489	6	pfeffer	pfeffer	PROPN
ajfa-12658	489	7	,	,	PUNCT
ajfa-12658	489	8	j.	j.	PROPN
ajfa-12658	489	9	(	(	PUNCT
ajfa-12658	489	10	1975	1975	NUM
ajfa-12658	489	11	)	)	PUNCT
ajfa-12658	489	12	.	.	PUNCT
ajfa-12658	490	1	organizational	organizational	ADJ
ajfa-12658	490	2	legitimacy	legitimacy	NOUN
ajfa-12658	490	3	:	:	PUNCT
ajfa-12658	490	4	social	social	ADJ
ajfa-12658	490	5	values	value	NOUN
ajfa-12658	490	6	and	and	CCONJ
ajfa-12658	490	7	organisational	organisational	ADJ
ajfa-12658	490	8	behaviour	behaviour	NOUN
ajfa-12658	490	9	.	.	PUNCT
ajfa-12658	491	1	pacific	pacific	PROPN
ajfa-12658	491	2	sociological	sociological	ADJ
ajfa-12658	491	3	review	review	PROPN
ajfa-12658	491	4	,	,	PUNCT
ajfa-12658	491	5	18(1	18(1	NUM
ajfa-12658	491	6	)	)	PUNCT
ajfa-12658	491	7	,	,	PUNCT
ajfa-12658	491	8	122	122	NUM
ajfa-12658	491	9	-	-	SYM
ajfa-12658	491	10	136	136	NUM
ajfa-12658	491	11	.	.	PUNCT
ajfa-12658	492	1	https://doi.org/10.2307/1388226	https://doi.org/10.2307/1388226	PROPN
ajfa-12658	492	2	flammer	flammer	PROPN
ajfa-12658	492	3	,	,	PUNCT
ajfa-12658	492	4	c.	c.	PROPN
ajfa-12658	492	5	,	,	PUNCT
ajfa-12658	492	6	hong	hong	PROPN
ajfa-12658	492	7	,	,	PUNCT
ajfa-12658	492	8	b.	b.	PROPN
ajfa-12658	492	9	,	,	PUNCT
ajfa-12658	492	10	&	&	CCONJ
ajfa-12658	492	11	minor	minor	ADJ
ajfa-12658	492	12	,	,	PUNCT
ajfa-12658	492	13	d.	d.	PROPN
ajfa-12658	492	14	(	(	PUNCT
ajfa-12658	492	15	2017	2017	NUM
ajfa-12658	492	16	)	)	PUNCT
ajfa-12658	492	17	.	.	PUNCT
ajfa-12658	493	1	corporate	corporate	ADJ
ajfa-12658	493	2	governance	governance	NOUN
ajfa-12658	493	3	and	and	CCONJ
ajfa-12658	493	4	the	the	DET
ajfa-12658	493	5	rise	rise	NOUN
ajfa-12658	493	6	of	of	ADP
ajfa-12658	493	7	integrating	integrate	VERB
ajfa-12658	493	8	corporate	corporate	ADJ
ajfa-12658	493	9	social	social	ADJ
ajfa-12658	493	10	responsibility	responsibility	NOUN
ajfa-12658	493	11	criteria	criterion	NOUN
ajfa-12658	493	12	in	in	ADP
ajfa-12658	493	13	executive	executive	ADJ
ajfa-12658	493	14	compensation	compensation	NOUN
ajfa-12658	493	15	.	.	PUNCT
ajfa-12658	494	1	https://doi.org/10.2139/ssrn.2831694	https://doi.org/10.2139/ssrn.2831694	PROPN
ajfa-12658	494	2	ghazali	ghazali	PROPN
ajfa-12658	494	3	,	,	PUNCT
ajfa-12658	494	4	n.	n.	NOUN
ajfa-12658	494	5	(	(	PUNCT
ajfa-12658	494	6	2007	2007	NUM
ajfa-12658	494	7	)	)	PUNCT
ajfa-12658	494	8	.	.	PUNCT
ajfa-12658	495	1	ownership	ownership	NOUN
ajfa-12658	495	2	structure	structure	NOUN
ajfa-12658	495	3	and	and	CCONJ
ajfa-12658	495	4	corporate	corporate	ADJ
ajfa-12658	495	5	social	social	ADJ
ajfa-12658	495	6	responsibility	responsibility	NOUN
ajfa-12658	495	7	disclosure	disclosure	NOUN
ajfa-12658	495	8	:	:	PUNCT
ajfa-12658	495	9	some	some	DET
ajfa-12658	495	10	malaysian	malaysian	ADJ
ajfa-12658	495	11	evidence	evidence	NOUN
ajfa-12658	495	12	.	.	PUNCT
ajfa-12658	496	1	corporate	corporate	ADJ
ajfa-12658	496	2	governance	governance	NOUN
ajfa-12658	496	3	,	,	PUNCT
ajfa-12658	496	4	7(3	7(3	NUM
ajfa-12658	496	5	)	)	PUNCT
ajfa-12658	496	6	,	,	PUNCT
ajfa-12658	496	7	251	251	NUM
ajfa-12658	496	8	-	-	SYM
ajfa-12658	496	9	266	266	NUM
ajfa-12658	496	10	.	.	PUNCT
ajfa-12658	497	1	https://doi.org/10.1108/14720700710756535	https://doi.org/10.1108/14720700710756535	PROPN
ajfa-12658	497	2	gomez	gomez	PROPN
ajfa-12658	497	3	-	-	PUNCT
ajfa-12658	497	4	mejia	mejia	PROPN
ajfa-12658	497	5	,	,	PUNCT
ajfa-12658	497	6	l.	l.	PROPN
ajfa-12658	497	7	r.	r.	PROPN
ajfa-12658	497	8	,	,	PUNCT
ajfa-12658	497	9	larraza	larraza	PROPN
ajfa-12658	497	10	-	-	PUNCT
ajfa-12658	497	11	kintana	kintana	PROPN
ajfa-12658	497	12	,	,	PUNCT
ajfa-12658	497	13	m.	m.	NOUN
ajfa-12658	497	14	,	,	PUNCT
ajfa-12658	497	15	&	&	CCONJ
ajfa-12658	497	16	makri	makri	PROPN
ajfa-12658	497	17	,	,	PUNCT
ajfa-12658	497	18	m.	m.	NOUN
ajfa-12658	497	19	(	(	PUNCT
ajfa-12658	497	20	2003	2003	NUM
ajfa-12658	497	21	)	)	PUNCT
ajfa-12658	497	22	.	.	PUNCT
ajfa-12658	498	1	the	the	DET
ajfa-12658	498	2	determinants	determinant	NOUN
ajfa-12658	498	3	of	of	ADP
ajfa-12658	498	4	executive	executive	ADJ
ajfa-12658	498	5	compensation	compensation	NOUN
ajfa-12658	498	6	in	in	ADP
ajfa-12658	498	7	family	family	NOUN
ajfa-12658	498	8	-	-	PUNCT
ajfa-12658	498	9	controlled	control	VERB
ajfa-12658	498	10	public	public	ADJ
ajfa-12658	498	11	corporations	corporation	NOUN
ajfa-12658	498	12	.	.	PUNCT
ajfa-12658	499	1	academy	academy	PROPN
ajfa-12658	499	2	of	of	ADP
ajfa-12658	499	3	management	management	PROPN
ajfa-12658	499	4	journal	journal	NOUN
ajfa-12658	499	5	,	,	PUNCT
ajfa-12658	499	6	46(2	46(2	NOUN
ajfa-12658	499	7	)	)	PUNCT
ajfa-12658	499	8	,	,	PUNCT
ajfa-12658	499	9	226	226	NUM
ajfa-12658	499	10	-	-	SYM
ajfa-12658	499	11	237	237	NUM
ajfa-12658	499	12	.	.	PUNCT
ajfa-12658	500	1	guan	guan	PROPN
ajfa-12658	500	2	,	,	PUNCT
ajfa-12658	500	3	z.	z.	PROPN
ajfa-12658	500	4	,	,	PUNCT
ajfa-12658	500	5	&	&	CCONJ
ajfa-12658	500	6	yu	yu	PROPN
ajfa-12658	500	7	,	,	PUNCT
ajfa-12658	500	8	z.	z.	PROPN
ajfa-12658	500	9	h.	h.	PROPN
ajfa-12658	500	10	(	(	PUNCT
ajfa-12658	500	11	2009	2009	NUM
ajfa-12658	500	12	)	)	PUNCT
ajfa-12658	500	13	.	.	PUNCT
ajfa-12658	501	1	a	a	DET
ajfa-12658	501	2	study	study	NOUN
ajfa-12658	501	3	of	of	ADP
ajfa-12658	501	4	china	china	PROPN
ajfa-12658	501	5	’s	’s	PART
ajfa-12658	501	6	corporate	corporate	ADJ
ajfa-12658	501	7	social	social	ADJ
ajfa-12658	501	8	responsibility	responsibility	NOUN
ajfa-12658	501	9	reports	report	VERB
ajfa-12658	501	10	.	.	PUNCT
ajfa-12658	502	1	wto	wto	PROPN
ajfa-12658	502	2	economics	economics	PROPN
ajfa-12658	502	3	guide	guide	NOUN
ajfa-12658	502	4	,	,	PUNCT
ajfa-12658	502	5	151	151	NUM
ajfa-12658	502	6	-	-	SYM
ajfa-12658	502	7	107	107	NUM
ajfa-12658	502	8	.	.	PUNCT
ajfa-12658	503	1	asian	asian	ADJ
ajfa-12658	503	2	journal	journal	PROPN
ajfa-12658	503	3	of	of	ADP
ajfa-12658	503	4	finance	finance	PROPN
ajfa-12658	503	5	&	&	CCONJ
ajfa-12658	503	6	accounting	accounting	PROPN
ajfa-12658	503	7	issn	issn	PROPN
ajfa-12658	503	8	1946	1946	NUM
ajfa-12658	503	9	-	-	PUNCT
ajfa-12658	503	10	052x	052x	NOUN
ajfa-12658	503	11	2018	2018	NUM
ajfa-12658	503	12	,	,	PUNCT
ajfa-12658	503	13	vol	vol	NOUN
ajfa-12658	503	14	.	.	PROPN
ajfa-12658	503	15	10	10	NUM
ajfa-12658	503	16	,	,	PUNCT
ajfa-12658	503	17	no	no	INTJ
ajfa-12658	503	18	.	.	NOUN
ajfa-12658	503	19	1	1	NUM
ajfa-12658	503	20	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-12658	503	21	333	333	NUM
ajfa-12658	503	22	guo	guo	NOUN
ajfa-12658	503	23	,	,	PUNCT
ajfa-12658	503	24	p.	p.	NOUN
ajfa-12658	503	25	(	(	PUNCT
ajfa-12658	503	26	2005	2005	NUM
ajfa-12658	503	27	)	)	PUNCT
ajfa-12658	503	28	.	.	PUNCT
ajfa-12658	504	1	corporate	corporate	ADJ
ajfa-12658	504	2	environmental	environmental	ADJ
ajfa-12658	504	3	reporting	reporting	NOUN
ajfa-12658	504	4	and	and	CCONJ
ajfa-12658	504	5	disclosure	disclosure	NOUN
ajfa-12658	504	6	in	in	ADP
ajfa-12658	504	7	china	china	PROPN
ajfa-12658	504	8	(	(	PUNCT
ajfa-12658	504	9	unpublished	unpublished	ADJ
ajfa-12658	504	10	doctoral	doctoral	ADJ
ajfa-12658	504	11	dissertation	dissertation	NOUN
ajfa-12658	504	12	)	)	PUNCT
ajfa-12658	504	13	,	,	PUNCT
ajfa-12658	504	14	tsinghua	tsinghua	PROPN
ajfa-12658	504	15	university	university	PROPN
ajfa-12658	504	16	,	,	PUNCT
ajfa-12658	504	17	beijing	beijing	PROPN
ajfa-12658	504	18	.	.	PUNCT
ajfa-12658	505	1	guthrie	guthrie	PROPN
ajfa-12658	505	2	,	,	PUNCT
ajfa-12658	505	3	j.	j.	PROPN
ajfa-12658	505	4	,	,	PUNCT
ajfa-12658	505	5	&	&	CCONJ
ajfa-12658	505	6	farneti	farneti	PROPN
ajfa-12658	505	7	,	,	PUNCT
ajfa-12658	505	8	f.	f.	PROPN
ajfa-12658	505	9	(	(	PUNCT
ajfa-12658	505	10	2008	2008	NUM
ajfa-12658	505	11	)	)	PUNCT
ajfa-12658	505	12	.	.	PUNCT
ajfa-12658	506	1	gri	gri	NOUN
ajfa-12658	506	2	sustainability	sustainability	NOUN
ajfa-12658	506	3	reporting	reporting	NOUN
ajfa-12658	506	4	by	by	ADP
ajfa-12658	506	5	australian	australian	ADJ
ajfa-12658	506	6	public	public	ADJ
ajfa-12658	506	7	sector	sector	NOUN
ajfa-12658	506	8	organisations	organisation	NOUN
ajfa-12658	506	9	.	.	PUNCT
ajfa-12658	507	1	public	public	ADJ
ajfa-12658	507	2	money	money	NOUN
ajfa-12658	507	3	and	and	CCONJ
ajfa-12658	507	4	management	management	NOUN
ajfa-12658	507	5	,	,	PUNCT
ajfa-12658	507	6	28(6	28(6	NOUN
ajfa-12658	507	7	)	)	PUNCT
ajfa-12658	507	8	,	,	PUNCT
ajfa-12658	507	9	361	361	NUM
ajfa-12658	507	10	-	-	SYM
ajfa-12658	507	11	366	366	NUM
ajfa-12658	507	12	.	.	PUNCT
ajfa-12658	508	1	https://doi.org/10.1111/j.1467-9302.2008.00670.x	https://doi.org/10.1111/j.1467-9302.2008.00670.x	PROPN
ajfa-12658	508	2	hair	hair	NOUN
ajfa-12658	508	3	,	,	PUNCT
ajfa-12658	508	4	j.	j.	PROPN
ajfa-12658	508	5	f.	f.	PROPN
ajfa-12658	508	6	,	,	PUNCT
ajfa-12658	508	7	anderson	anderson	PROPN
ajfa-12658	508	8	,	,	PUNCT
ajfa-12658	508	9	r.	r.	PROPN
ajfa-12658	508	10	e.	e.	PROPN
ajfa-12658	508	11	,	,	PUNCT
ajfa-12658	508	12	tatham	tatham	PROPN
ajfa-12658	508	13	,	,	PUNCT
ajfa-12658	508	14	r.	r.	PROPN
ajfa-12658	508	15	l.	l.	PROPN
ajfa-12658	508	16	,&black	,&black	PROPN
ajfa-12658	508	17	,	,	PUNCT
ajfa-12658	508	18	w.	w.	PROPN
ajfa-12658	508	19	c.	c.	PROPN
ajfa-12658	508	20	(	(	PUNCT
ajfa-12658	508	21	1995).multivariate	1995).multivariate	NUM
ajfa-12658	508	22	data	datum	NOUN
ajfa-12658	508	23	analysis	analysis	NOUN
ajfa-12658	508	24	with	with	ADP
ajfa-12658	508	25	readings.america	readings.america	PROPN
ajfa-12658	508	26	:	:	PUNCT
ajfa-12658	508	27	prentice	prentice	NOUN
ajfa-12658	508	28	-	-	PUNCT
ajfa-12658	508	29	hall	hall	PROPN
ajfa-12658	508	30	,	,	PUNCT
ajfa-12658	508	31	inc	inc	PROPN
ajfa-12658	508	32	.	.	PROPN
ajfa-12658	508	33	,	,	PUNCT
ajfa-12658	508	34	new	new	PROPN
ajfa-12658	508	35	jersey	jersey	PROPN
ajfa-12658	508	36	.	.	PUNCT
ajfa-12658	509	1	harjoto	harjoto	PROPN
ajfa-12658	509	2	.	.	PUNCT
ajfa-12658	510	1	m.	m.	NOUN
ajfa-12658	510	2	a.	a.	PROPN
ajfa-12658	510	3	,&jo	,&jo	PROPN
ajfa-12658	510	4	,	,	PUNCT
ajfa-12658	510	5	h.	h.	PROPN
ajfa-12658	510	6	(	(	PUNCT
ajfa-12658	510	7	2011	2011	NUM
ajfa-12658	510	8	)	)	PUNCT
ajfa-12658	510	9	.	.	PUNCT
ajfa-12658	511	1	corporate	corporate	ADJ
ajfa-12658	511	2	governance	governance	NOUN
ajfa-12658	511	3	and	and	CCONJ
ajfa-12658	511	4	csr	csr	NOUN
ajfa-12658	511	5	nexus	nexus	NOUN
ajfa-12658	511	6	.	.	PUNCT
ajfa-12658	512	1	journal	journal	PROPN
ajfa-12658	512	2	of	of	ADP
ajfa-12658	512	3	business	business	NOUN
ajfa-12658	512	4	ethics	ethic	NOUN
ajfa-12658	512	5	,	,	PUNCT
ajfa-12658	512	6	100	100	NUM
ajfa-12658	512	7	,	,	PUNCT
ajfa-12658	512	8	45	45	NUM
ajfa-12658	512	9	-	-	SYM
ajfa-12658	512	10	67	67	NUM
ajfa-12658	512	11	.	.	PUNCT
ajfa-12658	513	1	https://doi.org/10.1007/s10551-011-0772-6	https://doi.org/10.1007/s10551-011-0772-6	PROPN
ajfa-12658	513	2	hu	hu	PROPN
ajfa-12658	513	3	,	,	PUNCT
ajfa-12658	513	4	j.	j.	PROPN
ajfa-12658	513	5	(	(	PUNCT
ajfa-12658	513	6	2009	2009	NUM
ajfa-12658	513	7	)	)	PUNCT
ajfa-12658	513	8	.	.	PUNCT
ajfa-12658	514	1	the	the	DET
ajfa-12658	514	2	impact	impact	NOUN
ajfa-12658	514	3	of	of	ADP
ajfa-12658	514	4	beijing	beijing	PROPN
ajfa-12658	514	5	olympic	olympic	ADJ
ajfa-12658	514	6	sponsorship	sponsorship	NOUN
ajfa-12658	514	7	program	program	NOUN
ajfa-12658	514	8	on	on	ADP
ajfa-12658	514	9	annual	annual	ADJ
ajfa-12658	514	10	report	report	NOUN
ajfa-12658	514	11	social	social	ADJ
ajfa-12658	514	12	disclosure	disclosure	NOUN
ajfa-12658	514	13	by	by	ADP
ajfa-12658	514	14	local	local	ADJ
ajfa-12658	514	15	sponsors	sponsor	NOUN
ajfa-12658	514	16	(	(	PUNCT
ajfa-12658	514	17	unpublished	unpublished	ADJ
ajfa-12658	514	18	honours	honour	NOUN
ajfa-12658	514	19	dissertation	dissertation	NOUN
ajfa-12658	514	20	)	)	PUNCT
ajfa-12658	514	21	,	,	PUNCT
ajfa-12658	514	22	edith	edith	PROPN
ajfa-12658	514	23	cowan	cowan	PROPN
ajfa-12658	514	24	university	university	PROPN
ajfa-12658	514	25	.	.	PUNCT
ajfa-12658	515	1	hubbard	hubbard	PROPN
ajfa-12658	515	2	,	,	PUNCT
ajfa-12658	515	3	t.	t.	PROPN
ajfa-12658	515	4	d.	d.	PROPN
ajfa-12658	515	5	,	,	PUNCT
ajfa-12658	515	6	christensen	christensen	PROPN
ajfa-12658	515	7	,	,	PUNCT
ajfa-12658	515	8	d.	d.	PROPN
ajfa-12658	515	9	m.	m.	PROPN
ajfa-12658	515	10	,	,	PUNCT
ajfa-12658	515	11	&	&	CCONJ
ajfa-12658	515	12	graffin	graffin	PROPN
ajfa-12658	515	13	,	,	PUNCT
ajfa-12658	515	14	s.	s.	PROPN
ajfa-12658	515	15	d.	d.	PROPN
ajfa-12658	515	16	(	(	PUNCT
ajfa-12658	515	17	2017	2017	NUM
ajfa-12658	515	18	)	)	PUNCT
ajfa-12658	515	19	.	.	PUNCT
ajfa-12658	516	1	higher	high	ADJ
ajfa-12658	516	2	highs	high	NOUN
ajfa-12658	516	3	and	and	CCONJ
ajfa-12658	516	4	lower	low	ADJ
ajfa-12658	516	5	lows	low	NOUN
ajfa-12658	516	6	:	:	PUNCT
ajfa-12658	516	7	the	the	DET
ajfa-12658	516	8	role	role	NOUN
ajfa-12658	516	9	of	of	ADP
ajfa-12658	516	10	corporate	corporate	ADJ
ajfa-12658	516	11	social	social	ADJ
ajfa-12658	516	12	responsibility	responsibility	NOUN
ajfa-12658	516	13	in	in	ADP
ajfa-12658	516	14	ceo	ceo	NOUN
ajfa-12658	516	15	dismissal	dismissal	NOUN
ajfa-12658	516	16	.	.	PUNCT
ajfa-12658	517	1	strategic	strategic	ADJ
ajfa-12658	517	2	management	management	NOUN
ajfa-12658	517	3	journal	journal	NOUN
ajfa-12658	517	4	,	,	PUNCT
ajfa-12658	517	5	38(11	38(11	NUM
ajfa-12658	517	6	)	)	PUNCT
ajfa-12658	517	7	,	,	PUNCT
ajfa-12658	517	8	2255	2255	NUM
ajfa-12658	517	9	-	-	SYM
ajfa-12658	517	10	2265	2265	NUM
ajfa-12658	517	11	.	.	PUNCT
ajfa-12658	518	1	https://doi.org/10.1002/smj.2646	https://doi.org/10.1002/smj.2646	ADJ
ajfa-12658	518	2	hybels	hybels	PROPN
ajfa-12658	518	3	,	,	PUNCT
ajfa-12658	518	4	r.	r.	PROPN
ajfa-12658	518	5	c.	c.	PROPN
ajfa-12658	518	6	(	(	PUNCT
ajfa-12658	518	7	1995	1995	NUM
ajfa-12658	518	8	)	)	PUNCT
ajfa-12658	518	9	.	.	PUNCT
ajfa-12658	519	1	on	on	ADP
ajfa-12658	519	2	legitimacy	legitimacy	NOUN
ajfa-12658	519	3	,	,	PUNCT
ajfa-12658	519	4	legitimation	legitimation	NOUN
ajfa-12658	519	5	and	and	CCONJ
ajfa-12658	519	6	organisations	organisation	NOUN
ajfa-12658	519	7	:	:	PUNCT
ajfa-12658	519	8	a	a	DET
ajfa-12658	519	9	critical	critical	ADJ
ajfa-12658	519	10	review	review	NOUN
ajfa-12658	519	11	and	and	CCONJ
ajfa-12658	519	12	integrative	integrative	ADJ
ajfa-12658	519	13	theoretical	theoretical	ADJ
ajfa-12658	519	14	model	model	NOUN
ajfa-12658	519	15	.	.	PUNCT
ajfa-12658	520	1	academy	academy	PROPN
ajfa-12658	520	2	of	of	ADP
ajfa-12658	520	3	management	management	NOUN
ajfa-12658	520	4	proceedings	proceeding	NOUN
ajfa-12658	520	5	,	,	PUNCT
ajfa-12658	520	6	241	241	NUM
ajfa-12658	520	7	-	-	SYM
ajfa-12658	520	8	245	245	NUM
ajfa-12658	520	9	.	.	PUNCT
ajfa-12658	521	1	https://doi.org/10.5465/ambpp.1995.17536509	https://doi.org/10.5465/ambpp.1995.17536509	PROPN
ajfa-12658	521	2	jo	jo	PROPN
ajfa-12658	521	3	,	,	PUNCT
ajfa-12658	521	4	h.	h.	PROPN
ajfa-12658	521	5	,	,	PUNCT
ajfa-12658	521	6	&	&	CCONJ
ajfa-12658	521	7	harjoto	harjoto	PROPN
ajfa-12658	521	8	,	,	PUNCT
ajfa-12658	521	9	m.	m.	NOUN
ajfa-12658	521	10	a.	a.	NOUN
ajfa-12658	521	11	(	(	PUNCT
ajfa-12658	521	12	2012	2012	NUM
ajfa-12658	521	13	)	)	PUNCT
ajfa-12658	521	14	.	.	PUNCT
ajfa-12658	522	1	the	the	DET
ajfa-12658	522	2	causal	causal	ADJ
ajfa-12658	522	3	effect	effect	NOUN
ajfa-12658	522	4	of	of	ADP
ajfa-12658	522	5	corporate	corporate	ADJ
ajfa-12658	522	6	governance	governance	NOUN
ajfa-12658	522	7	on	on	ADP
ajfa-12658	522	8	corporate	corporate	ADJ
ajfa-12658	522	9	social	social	ADJ
ajfa-12658	522	10	responsibility	responsibility	NOUN
ajfa-12658	522	11	.	.	PUNCT
ajfa-12658	523	1	journal	journal	PROPN
ajfa-12658	523	2	of	of	ADP
ajfa-12658	523	3	business	business	NOUN
ajfa-12658	523	4	ethics	ethic	NOUN
ajfa-12658	523	5	,	,	PUNCT
ajfa-12658	523	6	106	106	NUM
ajfa-12658	523	7	,	,	PUNCT
ajfa-12658	523	8	53	53	NUM
ajfa-12658	523	9	-	-	SYM
ajfa-12658	523	10	72	72	NUM
ajfa-12658	523	11	.	.	PUNCT
ajfa-12658	524	1	https://doi.org/10.1007/s10551-011-1052-1	https://doi.org/10.1007/s10551-011-1052-1	NUM
ajfa-12658	524	2	kang	kang	PROPN
ajfa-12658	524	3	,	,	PUNCT
ajfa-12658	524	4	j.	j.	PROPN
ajfa-12658	524	5	(	(	PUNCT
ajfa-12658	524	6	2013	2013	NUM
ajfa-12658	524	7	)	)	PUNCT
ajfa-12658	524	8	.	.	PUNCT
ajfa-12658	525	1	the	the	DET
ajfa-12658	525	2	relationship	relationship	NOUN
ajfa-12658	525	3	between	between	ADP
ajfa-12658	525	4	corporate	corporate	ADJ
ajfa-12658	525	5	diversification	diversification	NOUN
ajfa-12658	525	6	and	and	CCONJ
ajfa-12658	525	7	corporate	corporate	ADJ
ajfa-12658	525	8	social	social	ADJ
ajfa-12658	525	9	performance	performance	NOUN
ajfa-12658	525	10	.	.	PUNCT
ajfa-12658	526	1	strategic	strategic	ADJ
ajfa-12658	526	2	management	management	NOUN
ajfa-12658	526	3	journal	journal	NOUN
ajfa-12658	526	4	,	,	PUNCT
ajfa-12658	526	5	34(1	34(1	NUM
ajfa-12658	526	6	)	)	PUNCT
ajfa-12658	526	7	,	,	PUNCT
ajfa-12658	526	8	94	94	NUM
ajfa-12658	526	9	-	-	SYM
ajfa-12658	526	10	109	109	NUM
ajfa-12658	526	11	.	.	PUNCT
ajfa-12658	527	1	https://doi.org/10.1002/smj.2005	https://doi.org/10.1002/smj.2005	PROPN
ajfa-12658	527	2	kato	kato	PROPN
ajfa-12658	527	3	,	,	PUNCT
ajfa-12658	527	4	t.	t.	PROPN
ajfa-12658	527	5	,	,	PUNCT
ajfa-12658	527	6	&	&	CCONJ
ajfa-12658	527	7	long	long	ADV
ajfa-12658	527	8	,	,	PUNCT
ajfa-12658	527	9	c.	c.	PROPN
ajfa-12658	527	10	(	(	PUNCT
ajfa-12658	527	11	2006	2006	NUM
ajfa-12658	527	12	)	)	PUNCT
ajfa-12658	527	13	.	.	PUNCT
ajfa-12658	528	1	executive	executive	ADJ
ajfa-12658	528	2	turnover	turnover	NOUN
ajfa-12658	528	3	and	and	CCONJ
ajfa-12658	528	4	firm	firm	ADJ
ajfa-12658	528	5	performance	performance	NOUN
ajfa-12658	528	6	in	in	ADP
ajfa-12658	528	7	china	china	PROPN
ajfa-12658	528	8	.	.	PUNCT
ajfa-12658	529	1	american	american	PROPN
ajfa-12658	529	2	economic	economic	PROPN
ajfa-12658	529	3	review	review	PROPN
ajfa-12658	529	4	,	,	PUNCT
ajfa-12658	529	5	96(2	96(2	NUM
ajfa-12658	529	6	)	)	PUNCT
ajfa-12658	529	7	,	,	PUNCT
ajfa-12658	529	8	363	363	NUM
ajfa-12658	529	9	-	-	SYM
ajfa-12658	529	10	367	367	NUM
ajfa-12658	529	11	.	.	PUNCT
ajfa-12658	530	1	https://doi.org/10.1257/000282806777212576	https://doi.org/10.1257/000282806777212576	PROPN
ajfa-12658	530	2	khan	khan	PROPN
ajfa-12658	530	3	,	,	PUNCT
ajfa-12658	530	4	a.	a.	NOUN
ajfa-12658	530	5	,	,	PUNCT
ajfa-12658	530	6	muttakin	muttakin	PROPN
ajfa-12658	530	7	,	,	PUNCT
ajfa-12658	530	8	m.	m.	PROPN
ajfa-12658	530	9	b.	b.	PROPN
ajfa-12658	530	10	,	,	PUNCT
ajfa-12658	530	11	&	&	CCONJ
ajfa-12658	530	12	siddiqui	siddiqui	PROPN
ajfa-12658	530	13	,	,	PUNCT
ajfa-12658	530	14	j.	j.	PROPN
ajfa-12658	530	15	(	(	PUNCT
ajfa-12658	530	16	2013	2013	NUM
ajfa-12658	530	17	)	)	PUNCT
ajfa-12658	530	18	.	.	PUNCT
ajfa-12658	531	1	corporate	corporate	ADJ
ajfa-12658	531	2	governance	governance	NOUN
ajfa-12658	531	3	and	and	CCONJ
ajfa-12658	531	4	corporate	corporate	ADJ
ajfa-12658	531	5	social	social	ADJ
ajfa-12658	531	6	responsibility	responsibility	NOUN
ajfa-12658	531	7	disclosures	disclosure	NOUN
ajfa-12658	531	8	:	:	PUNCT
ajfa-12658	531	9	evidence	evidence	NOUN
ajfa-12658	531	10	from	from	ADP
ajfa-12658	531	11	an	an	DET
ajfa-12658	531	12	emerging	emerge	VERB
ajfa-12658	531	13	economy	economy	NOUN
ajfa-12658	531	14	.	.	PUNCT
ajfa-12658	532	1	journal	journal	PROPN
ajfa-12658	532	2	of	of	ADP
ajfa-12658	532	3	business	business	NOUN
ajfa-12658	532	4	ethics	ethic	NOUN
ajfa-12658	532	5	,	,	PUNCT
ajfa-12658	532	6	114(2	114(2	NUM
ajfa-12658	532	7	)	)	PUNCT
ajfa-12658	532	8	,	,	PUNCT
ajfa-12658	532	9	207	207	NUM
ajfa-12658	532	10	-	-	SYM
ajfa-12658	532	11	223	223	NUM
ajfa-12658	532	12	.	.	PUNCT
ajfa-12658	533	1	https://doi.org/10.1007/s10551-012-1336-0	https://doi.org/10.1007/s10551-012-1336-0	NUM
ajfa-12658	533	2	kong	kong	PROPN
ajfa-12658	533	3	,	,	PUNCT
ajfa-12658	533	4	g.	g.	PROPN
ajfa-12658	533	5	s.	s.	PROPN
ajfa-12658	533	6	(	(	PUNCT
ajfa-12658	533	7	1996	1996	NUM
ajfa-12658	533	8	)	)	PUNCT
ajfa-12658	533	9	.	.	PUNCT
ajfa-12658	534	1	social	social	ADJ
ajfa-12658	534	2	disclosure	disclosure	NOUN
ajfa-12658	534	3	by	by	ADP
ajfa-12658	534	4	australianlisted	australianlisted	ADJ
ajfa-12658	534	5	mineral	mineral	NOUN
ajfa-12658	534	6	mining	mining	NOUN
ajfa-12658	534	7	companies	company	NOUN
ajfa-12658	534	8	:	:	PUNCT
ajfa-12658	534	9	a	a	DET
ajfa-12658	534	10	stakeholder	stakeholder	NOUN
ajfa-12658	534	11	approach	approach	NOUN
ajfa-12658	534	12	(	(	PUNCT
ajfa-12658	534	13	unpublished	unpublished	ADJ
ajfa-12658	534	14	master	master	NOUN
ajfa-12658	534	15	’s	’s	PART
ajfa-12658	534	16	dissertation	dissertation	NOUN
ajfa-12658	534	17	)	)	PUNCT
ajfa-12658	534	18	,	,	PUNCT
ajfa-12658	534	19	edith	edith	PROPN
ajfa-12658	534	20	cowan	cowan	PROPN
ajfa-12658	534	21	university	university	PROPN
ajfa-12658	534	22	,	,	PUNCT
ajfa-12658	534	23	joondalup	joondalup	PROPN
ajfa-12658	534	24	,	,	PUNCT
ajfa-12658	534	25	w.a	w.a	PROPN
ajfa-12658	534	26	.	.	PROPN
ajfa-12658	534	27	lewis	lewis	PROPN
ajfa-12658	534	28	,	,	PUNCT
ajfa-12658	534	29	n.r	n.r	PROPN
ajfa-12658	534	30	.	.	PROPN
ajfa-12658	534	31	,	,	PUNCT
ajfa-12658	534	32	mangos	mangos	PROPN
ajfa-12658	534	33	,	,	PUNCT
ajfa-12658	534	34	n.c	n.c	PROPN
ajfa-12658	534	35	.	.	PROPN
ajfa-12658	534	36	,	,	PUNCT
ajfa-12658	534	37	&	&	CCONJ
ajfa-12658	534	38	tilt	tilt	PROPN
ajfa-12658	534	39	,	,	PUNCT
ajfa-12658	534	40	c.	c.	PROPN
ajfa-12658	534	41	(	(	PUNCT
ajfa-12658	534	42	1995	1995	NUM
ajfa-12658	534	43	)	)	PUNCT
ajfa-12658	534	44	.	.	PUNCT
ajfa-12658	535	1	a	a	DET
ajfa-12658	535	2	review	review	NOUN
ajfa-12658	535	3	of	of	ADP
ajfa-12658	535	4	environmental	environmental	ADJ
ajfa-12658	535	5	accounting	accounting	NOUN
ajfa-12658	535	6	:	:	PUNCT
ajfa-12658	535	7	issues	issue	NOUN
ajfa-12658	535	8	for	for	ADP
ajfa-12658	535	9	australian	australian	ADJ
ajfa-12658	535	10	accountants	accountant	NOUN
ajfa-12658	535	11	,	,	PUNCT
ajfa-12658	535	12	corporations	corporation	NOUN
ajfa-12658	535	13	and	and	CCONJ
ajfa-12658	535	14	regulators	regulator	NOUN
ajfa-12658	535	15	.	.	PUNCT
ajfa-12658	536	1	australian	australian	ADJ
ajfa-12658	536	2	society	society	NOUN
ajfa-12658	536	3	of	of	ADP
ajfa-12658	536	4	certified	certified	ADJ
ajfa-12658	536	5	practising	practise	VERB
ajfa-12658	536	6	accountants	accountant	NOUN
ajfa-12658	536	7	’	'	PUNCT
ajfa-12658	536	8	public	public	ADJ
ajfa-12658	536	9	sector	sector	NOUN
ajfa-12658	536	10	accounting	accounting	NOUN
ajfa-12658	536	11	centre	centre	PROPN
ajfa-12658	536	12	of	of	ADP
ajfa-12658	536	13	excellence	excellence	PROPN
ajfa-12658	536	14	,	,	PUNCT
ajfa-12658	536	15	melbourne	melbourne	PROPN
ajfa-12658	536	16	.	.	PUNCT
ajfa-12658	537	1	liu	liu	PROPN
ajfa-12658	537	2	,	,	PUNCT
ajfa-12658	537	3	x.	x.	PROPN
ajfa-12658	537	4	b.	b.	PROPN
ajfa-12658	537	5	,	,	PUNCT
ajfa-12658	537	6	yu	yu	PROPN
ajfa-12658	537	7	,	,	PUNCT
ajfa-12658	537	8	q.	q.	PROPN
ajfa-12658	537	9	q.	q.	PROPN
ajfa-12658	537	10	,	,	PUNCT
ajfa-12658	537	11	fujitsuka	fujitsuka	PROPN
ajfa-12658	537	12	,	,	PUNCT
ajfa-12658	537	13	t.	t.	PROPN
ajfa-12658	537	14	,	,	PUNCT
ajfa-12658	537	15	liu	liu	PROPN
ajfa-12658	537	16	,	,	PUNCT
ajfa-12658	537	17	b.	b.	PROPN
ajfa-12658	537	18	b.	b.	PROPN
ajfa-12658	537	19	,	,	PUNCT
ajfa-12658	537	20	bi	bi	PROPN
ajfa-12658	537	21	,	,	PUNCT
ajfa-12658	537	22	j.	j.	PROPN
ajfa-12658	537	23	,	,	PUNCT
ajfa-12658	537	24	&	&	CCONJ
ajfa-12658	537	25	tomohiro	tomohiro	PROPN
ajfa-12658	537	26	,	,	PUNCT
ajfa-12658	537	27	s.	s.	PROPN
ajfa-12658	537	28	(	(	PUNCT
ajfa-12658	537	29	2010	2010	NUM
ajfa-12658	537	30	)	)	PUNCT
ajfa-12658	537	31	.	.	PUNCT
ajfa-12658	538	1	functional	functional	ADJ
ajfa-12658	538	2	mechanisms	mechanism	NOUN
ajfa-12658	538	3	of	of	ADP
ajfa-12658	538	4	mandatory	mandatory	ADJ
ajfa-12658	538	5	corporate	corporate	ADJ
ajfa-12658	538	6	environmental	environmental	ADJ
ajfa-12658	538	7	disclosure	disclosure	NOUN
ajfa-12658	538	8	:	:	PUNCT
ajfa-12658	538	9	an	an	DET
ajfa-12658	538	10	empirical	empirical	ADJ
ajfa-12658	538	11	study	study	NOUN
ajfa-12658	538	12	in	in	ADP
ajfa-12658	538	13	china	china	PROPN
ajfa-12658	538	14	.	.	PUNCT
ajfa-12658	539	1	journal	journal	PROPN
ajfa-12658	539	2	of	of	ADP
ajfa-12658	539	3	cleaner	clean	ADJ
ajfa-12658	539	4	production	production	NOUN
ajfa-12658	539	5	,	,	PUNCT
ajfa-12658	539	6	18	18	NUM
ajfa-12658	539	7	,	,	PUNCT
ajfa-12658	539	8	823	823	NUM
ajfa-12658	539	9	-	-	SYM
ajfa-12658	539	10	832	832	NUM
ajfa-12658	539	11	.	.	PUNCT
ajfa-12658	540	1	https://doi.org/10.1016/j.jclepro.2009.12.022	https://doi.org/10.1016/j.jclepro.2009.12.022	PROPN
ajfa-12658	540	2	asian	asian	ADJ
ajfa-12658	540	3	journal	journal	NOUN
ajfa-12658	540	4	of	of	ADP
ajfa-12658	540	5	finance	finance	PROPN
ajfa-12658	540	6	&	&	CCONJ
ajfa-12658	540	7	accounting	accounting	PROPN
ajfa-12658	540	8	issn	issn	PROPN
ajfa-12658	540	9	1946	1946	NUM
ajfa-12658	540	10	-	-	PUNCT
ajfa-12658	540	11	052x	052x	NOUN
ajfa-12658	540	12	2018	2018	NUM
ajfa-12658	540	13	,	,	PUNCT
ajfa-12658	540	14	vol	vol	NOUN
ajfa-12658	540	15	.	.	PROPN
ajfa-12658	540	16	10	10	NUM
ajfa-12658	540	17	,	,	PUNCT
ajfa-12658	540	18	no	no	INTJ
ajfa-12658	540	19	.	.	NOUN
ajfa-12658	540	20	1	1	NUM
ajfa-12658	540	21	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-12658	540	22	334	334	NUM
ajfa-12658	540	23	li	li	PROPN
ajfa-12658	540	24	,	,	PUNCT
ajfa-12658	540	25	z.	z.	PROPN
ajfa-12658	540	26	(	(	PUNCT
ajfa-12658	540	27	2006	2006	NUM
ajfa-12658	540	28	)	)	PUNCT
ajfa-12658	540	29	.	.	PUNCT
ajfa-12658	541	1	a	a	DET
ajfa-12658	541	2	study	study	NOUN
ajfa-12658	541	3	on	on	ADP
ajfa-12658	541	4	relation	relation	NOUN
ajfa-12658	541	5	of	of	ADP
ajfa-12658	541	6	corporate	corporate	ADJ
ajfa-12658	541	7	social	social	ADJ
ajfa-12658	541	8	responsibility	responsibility	NOUN
ajfa-12658	541	9	and	and	CCONJ
ajfa-12658	541	10	corporate	corporate	ADJ
ajfa-12658	541	11	value	value	NOUN
ajfa-12658	541	12	:	:	PUNCT
ajfa-12658	541	13	empirical	empirical	ADJ
ajfa-12658	541	14	evidence	evidence	NOUN
ajfa-12658	541	15	from	from	ADP
ajfa-12658	541	16	shanghai	shanghai	PROPN
ajfa-12658	541	17	securities	securities	PROPN
ajfa-12658	541	18	exchange	exchange	PROPN
ajfa-12658	541	19	.	.	PUNCT
ajfa-12658	542	1	china	china	PROPN
ajfa-12658	542	2	industrial	industrial	PROPN
ajfa-12658	542	3	economy,2	economy,2	NOUN
ajfa-12658	542	4	,	,	PUNCT
ajfa-12658	542	5	77	77	NUM
ajfa-12658	542	6	-	-	SYM
ajfa-12658	542	7	85	85	NUM
ajfa-12658	542	8	.	.	PUNCT
ajfa-12658	543	1	li	li	PROPN
ajfa-12658	543	2	,	,	PUNCT
ajfa-12658	543	3	h.	h.	PROPN
ajfa-12658	543	4	,	,	PUNCT
ajfa-12658	543	5	&	&	CCONJ
ajfa-12658	543	6	wang	wang	PROPN
ajfa-12658	543	7	,	,	PUNCT
ajfa-12658	543	8	q.	q.	PROPN
ajfa-12658	543	9	(	(	PUNCT
ajfa-12658	543	10	1996	1996	NUM
ajfa-12658	543	11	)	)	PUNCT
ajfa-12658	543	12	.	.	PUNCT
ajfa-12658	544	1	research	research	NOUN
ajfa-12658	544	2	on	on	ADP
ajfa-12658	544	3	the	the	DET
ajfa-12658	544	4	chinese	chinese	ADJ
ajfa-12658	544	5	work	work	NOUN
ajfa-12658	544	6	unit	unit	NOUN
ajfa-12658	544	7	society	society	NOUN
ajfa-12658	544	8	.	.	PUNCT
ajfa-12658	545	1	peter	peter	PROPN
ajfa-12658	545	2	lang	lang	PROPN
ajfa-12658	545	3	pub	pub	PROPN
ajfa-12658	545	4	inc	inc	PROPN
ajfa-12658	545	5	.	.	PROPN
ajfa-12658	545	6	,	,	PUNCT
ajfa-12658	545	7	frankfurt	frankfurt	PROPN
ajfa-12658	545	8	main	main	ADJ
ajfa-12658	545	9	and	and	CCONJ
ajfa-12658	545	10	new	new	PROPN
ajfa-12658	545	11	york	york	PROPN
ajfa-12658	545	12	.	.	PUNCT
ajfa-12658	546	1	li	li	PROPN
ajfa-12658	546	2	,	,	PUNCT
ajfa-12658	546	3	w.	w.	PROPN
ajfa-12658	546	4	,	,	PUNCT
ajfa-12658	546	5	&	&	CCONJ
ajfa-12658	546	6	zhang	zhang	PROPN
ajfa-12658	546	7	,	,	PUNCT
ajfa-12658	546	8	r.	r.	PROPN
ajfa-12658	546	9	(	(	PUNCT
ajfa-12658	546	10	2010	2010	NUM
ajfa-12658	546	11	)	)	PUNCT
ajfa-12658	546	12	.	.	PUNCT
ajfa-12658	547	1	corporate	corporate	ADJ
ajfa-12658	547	2	social	social	ADJ
ajfa-12658	547	3	responsibility	responsibility	NOUN
ajfa-12658	547	4	,	,	PUNCT
ajfa-12658	547	5	ownership	ownership	NOUN
ajfa-12658	547	6	structure	structure	NOUN
ajfa-12658	547	7	,	,	PUNCT
ajfa-12658	547	8	and	and	CCONJ
ajfa-12658	547	9	political	political	ADJ
ajfa-12658	547	10	interference	interference	NOUN
ajfa-12658	547	11	:	:	PUNCT
ajfa-12658	547	12	evidence	evidence	NOUN
ajfa-12658	547	13	from	from	ADP
ajfa-12658	547	14	china	china	PROPN
ajfa-12658	547	15	.	.	PUNCT
ajfa-12658	548	1	journal	journal	PROPN
ajfa-12658	548	2	of	of	ADP
ajfa-12658	548	3	business	business	NOUN
ajfa-12658	548	4	ethics,96	ethics,96	NOUN
ajfa-12658	548	5	,	,	PUNCT
ajfa-12658	548	6	631	631	NUM
ajfa-12658	548	7	-	-	SYM
ajfa-12658	548	8	645	645	NUM
ajfa-12658	548	9	.	.	PUNCT
ajfa-12658	549	1	https://doi.org/10.1007/s10551-010-0488-z	https://doi.org/10.1007/s10551-010-0488-z	PROPN
ajfa-12658	549	2	liang	liang	PROPN
ajfa-12658	549	3	,	,	PUNCT
ajfa-12658	549	4	h.	h.	PROPN
ajfa-12658	549	5	l.	l.	PROPN
ajfa-12658	549	6	,	,	PUNCT
ajfa-12658	549	7	zhang	zhang	PROPN
ajfa-12658	549	8	,	,	PUNCT
ajfa-12658	549	9	c.	c.	PROPN
ajfa-12658	549	10	,	,	PUNCT
ajfa-12658	549	11	&	&	CCONJ
ajfa-12658	549	12	wu	wu	PROPN
ajfa-12658	549	13	,	,	PUNCT
ajfa-12658	549	14	d.	d.	PROPN
ajfa-12658	549	15	y.	y.	PROPN
ajfa-12658	549	16	(	(	PUNCT
ajfa-12658	549	17	2011	2011	NUM
ajfa-12658	549	18	)	)	PUNCT
ajfa-12658	549	19	.	.	PUNCT
ajfa-12658	550	1	shang	shang	PROPN
ajfa-12658	550	2	ye	ye	PROPN
ajfa-12658	550	3	ying	ying	PROPN
ajfa-12658	550	4	hang	hang	VERB
ajfa-12658	551	1	she	she	PRON
ajfa-12658	551	2	hui	hui	PROPN
ajfa-12658	552	1	ze	ze	PROPN
ajfa-12658	552	2	ren	ren	PROPN
ajfa-12658	552	3	bao	bao	PROPN
ajfa-12658	552	4	gao	gao	PROPN
ajfa-12658	552	5	pi	pi	PROPN
ajfa-12658	552	6	lu	lu	PROPN
ajfa-12658	552	7	ying	ying	PROPN
ajfa-12658	552	8	xiang	xiang	PROPN
ajfa-12658	552	9	yin	yin	PROPN
ajfa-12658	552	10	su	su	PROPN
ajfa-12658	552	11	yan	yan	PROPN
ajfa-12658	552	12	jiu	jiu	PROPN
ajfa-12658	553	1	[	[	X
ajfa-12658	553	2	social	social	ADJ
ajfa-12658	553	3	responsibility	responsibility	NOUN
ajfa-12658	553	4	to	to	ADP
ajfa-12658	553	5	commercial	commercial	ADJ
ajfa-12658	553	6	banks	bank	NOUN
ajfa-12658	553	7	]	]	PUNCT
ajfa-12658	553	8	.	.	PUNCT
ajfa-12658	554	1	cai	cai	PROPN
ajfa-12658	554	2	kuai	kuai	PROPN
ajfa-12658	554	3	tong	tong	PROPN
ajfa-12658	554	4	xun,2	xun,2	PROPN
ajfa-12658	554	5	,	,	PUNCT
ajfa-12658	554	6	67	67	NUM
ajfa-12658	554	7	-	-	SYM
ajfa-12658	554	8	69	69	NUM
ajfa-12658	554	9	.	.	PUNCT
ajfa-12658	555	1	lin	lin	PROPN
ajfa-12658	555	2	,	,	PUNCT
ajfa-12658	555	3	l.	l.	PROPN
ajfa-12658	555	4	w.	w.	PROPN
ajfa-12658	555	5	(	(	PUNCT
ajfa-12658	555	6	2008	2008	NUM
ajfa-12658	555	7	)	)	PUNCT
ajfa-12658	555	8	.	.	PUNCT
ajfa-12658	556	1	corporate	corporate	ADJ
ajfa-12658	556	2	social	social	ADJ
ajfa-12658	556	3	and	and	CCONJ
ajfa-12658	556	4	environmental	environmental	ADJ
ajfa-12658	556	5	disclosure	disclosure	NOUN
ajfa-12658	556	6	in	in	ADP
ajfa-12658	556	7	emerging	emerge	VERB
ajfa-12658	556	8	securities	security	NOUN
ajfa-12658	556	9	markets	market	NOUN
ajfa-12658	556	10	:	:	PUNCT
ajfa-12658	556	11	china	china	PROPN
ajfa-12658	556	12	as	as	ADP
ajfa-12658	556	13	a	a	DET
ajfa-12658	556	14	case	case	NOUN
ajfa-12658	556	15	study	study	NOUN
ajfa-12658	556	16	(	(	PUNCT
ajfa-12658	556	17	unpublished	unpublished	ADJ
ajfa-12658	556	18	doctorial	doctorial	ADJ
ajfa-12658	556	19	dissertation	dissertation	NOUN
ajfa-12658	556	20	)	)	PUNCT
ajfa-12658	556	21	,	,	PUNCT
ajfa-12658	556	22	university	university	NOUN
ajfa-12658	556	23	of	of	ADP
ajfa-12658	556	24	illinois	illinois	PROPN
ajfa-12658	556	25	,	,	PUNCT
ajfa-12658	556	26	urbana	urbana	PROPN
ajfa-12658	556	27	-	-	PUNCT
ajfa-12658	556	28	champaign	champaign	PROPN
ajfa-12658	556	29	.	.	PUNCT
ajfa-12658	557	1	lindblom	lindblom	PROPN
ajfa-12658	557	2	,	,	PUNCT
ajfa-12658	557	3	c.	c.	PROPN
ajfa-12658	557	4	k.	k.	PROPN
ajfa-12658	557	5	(	(	PUNCT
ajfa-12658	557	6	1994	1994	NUM
ajfa-12658	557	7	)	)	PUNCT
ajfa-12658	557	8	.	.	PUNCT
ajfa-12658	558	1	research	research	NOUN
ajfa-12658	558	2	methodology	methodology	NOUN
ajfa-12658	558	3	:	:	PUNCT
ajfa-12658	558	4	a	a	DET
ajfa-12658	558	5	step	step	NOUN
ajfa-12658	558	6	-	-	PUNCT
ajfa-12658	558	7	by	by	ADP
ajfa-12658	558	8	-	-	PUNCT
ajfa-12658	558	9	step	step	NOUN
ajfa-12658	558	10	guide	guide	NOUN
ajfa-12658	558	11	for	for	ADP
ajfa-12658	558	12	beginners	beginner	NOUN
ajfa-12658	558	13	.	.	PUNCT
ajfa-12658	559	1	longman	longman	PROPN
ajfa-12658	559	2	,	,	PUNCT
ajfa-12658	559	3	melbourne	melbourne	PROPN
ajfa-12658	559	4	,	,	PUNCT
ajfa-12658	559	5	australia	australia	PROPN
ajfa-12658	559	6	.	.	PUNCT
ajfa-12658	560	1	lu	lu	PROPN
ajfa-12658	560	2	,	,	PUNCT
ajfa-12658	560	3	y.	y.	PROPN
ajfa-12658	560	4	,	,	PUNCT
ajfa-12658	560	5	&	&	CCONJ
ajfa-12658	560	6	abeysekera	abeysekera	PROPN
ajfa-12658	560	7	,	,	PUNCT
ajfa-12658	560	8	i.	i.	PROPN
ajfa-12658	560	9	(	(	PUNCT
ajfa-12658	560	10	2017	2017	NUM
ajfa-12658	560	11	)	)	PUNCT
ajfa-12658	560	12	.	.	PUNCT
ajfa-12658	561	1	what	what	PRON
ajfa-12658	561	2	do	do	AUX
ajfa-12658	561	3	stakeholders	stakeholder	NOUN
ajfa-12658	561	4	care	care	VERB
ajfa-12658	561	5	about	about	ADP
ajfa-12658	561	6	?	?	PUNCT
ajfa-12658	561	7	investigating	investigate	VERB
ajfa-12658	561	8	corporate	corporate	ADJ
ajfa-12658	561	9	social	social	ADJ
ajfa-12658	561	10	and	and	CCONJ
ajfa-12658	561	11	environmental	environmental	ADJ
ajfa-12658	561	12	disclosure	disclosure	NOUN
ajfa-12658	561	13	in	in	ADP
ajfa-12658	561	14	china	china	PROPN
ajfa-12658	561	15	.	.	PUNCT
ajfa-12658	562	1	journal	journal	PROPN
ajfa-12658	562	2	of	of	ADP
ajfa-12658	562	3	business	business	NOUN
ajfa-12658	562	4	ethics	ethic	NOUN
ajfa-12658	562	5	,	,	PUNCT
ajfa-12658	562	6	144(1	144(1	NUM
ajfa-12658	562	7	)	)	PUNCT
ajfa-12658	562	8	,	,	PUNCT
ajfa-12658	562	9	169–184	169–184	NUM
ajfa-12658	562	10	.	.	PUNCT
ajfa-12658	563	1	https://doi.org/10.1007/s10551-015-2844-5	https://doi.org/10.1007/s10551-015-2844-5	NUM
ajfa-12658	563	2	luo	luo	PROPN
ajfa-12658	563	3	,	,	PUNCT
ajfa-12658	563	4	y.	y.	PROPN
ajfa-12658	563	5	,	,	PUNCT
ajfa-12658	563	6	&	&	CCONJ
ajfa-12658	563	7	wu	wu	PROPN
ajfa-12658	563	8	,	,	PUNCT
ajfa-12658	563	9	d.	d.	PROPN
ajfa-12658	563	10	h.	h.	PROPN
ajfa-12658	563	11	(	(	PUNCT
ajfa-12658	563	12	2010	2010	NUM
ajfa-12658	563	13	)	)	PUNCT
ajfa-12658	563	14	.	.	PUNCT
ajfa-12658	564	1	shang	shang	PROPN
ajfa-12658	564	2	shi	shi	PROPN
ajfa-12658	564	3	gong	gong	PROPN
ajfa-12658	564	4	si	si	PROPN
ajfa-12658	565	1	she	she	PRON
ajfa-12658	565	2	hui	hui	PROPN
ajfa-12658	566	1	ze	ze	PROPN
ajfa-12658	566	2	ren	ren	PROPN
ajfa-12658	566	3	bao	bao	PROPN
ajfa-12658	566	4	gao	gao	PROPN
ajfa-12658	566	5	ying	ying	PROPN
ajfa-12658	566	6	xiang	xiang	PROPN
ajfa-12658	566	7	yin	yin	PROPN
ajfa-12658	566	8	su	su	PROPN
ajfa-12658	566	9	yan	yan	PROPN
ajfa-12658	566	10	jiu	jiu	PROPN
ajfa-12658	567	1	[	[	X
ajfa-12658	567	2	determinants	determinant	NOUN
ajfa-12658	567	3	of	of	ADP
ajfa-12658	567	4	corporate	corporate	ADJ
ajfa-12658	567	5	social	social	ADJ
ajfa-12658	567	6	responsibility	responsibility	NOUN
ajfa-12658	567	7	]	]	PUNCT
ajfa-12658	567	8	.	.	PUNCT
ajfa-12658	568	1	she	she	PRON
ajfa-12658	568	2	hui	hui	PROPN
ajfa-12658	569	1	ze	ze	PROPN
ajfa-12658	569	2	ren	ren	PROPN
ajfa-12658	570	1	ti	ti	PROPN
ajfa-12658	570	2	zhi	zhi	PROPN
ajfa-12658	570	3	yan	yan	PROPN
ajfa-12658	571	1	jiu,159	jiu,159	PROPN
ajfa-12658	571	2	,	,	PUNCT
ajfa-12658	571	3	18	18	NUM
ajfa-12658	571	4	-	-	SYM
ajfa-12658	571	5	23	23	NUM
ajfa-12658	571	6	.	.	PUNCT
ajfa-12658	572	1	ma	ma	PROPN
ajfa-12658	572	2	,	,	PUNCT
ajfa-12658	572	3	l.	l.	PROPN
ajfa-12658	572	4	f.	f.	PROPN
ajfa-12658	572	5	,	,	PUNCT
ajfa-12658	572	6	&	&	CCONJ
ajfa-12658	572	7	zhao	zhao	PROPN
ajfa-12658	572	8	,	,	PUNCT
ajfa-12658	572	9	y.	y.	PROPN
ajfa-12658	572	10	(	(	PUNCT
ajfa-12658	572	11	2009	2009	NUM
ajfa-12658	572	12	)	)	PUNCT
ajfa-12658	572	13	.	.	PUNCT
ajfa-12658	573	1	corporate	corporate	ADJ
ajfa-12658	573	2	social	social	ADJ
ajfa-12658	573	3	disclosure	disclosure	NOUN
ajfa-12658	573	4	and	and	CCONJ
ajfa-12658	573	5	determinates	determinate	VERB
ajfa-12658	573	6	analysis	analysis	NOUN
ajfa-12658	573	7	in	in	ADP
ajfa-12658	573	8	listed	list	VERB
ajfa-12658	573	9	companies	company	NOUN
ajfa-12658	573	10	in	in	ADP
ajfa-12658	573	11	china	china	PROPN
ajfa-12658	573	12	.	.	PUNCT
ajfa-12658	574	1	security	security	NOUN
ajfa-12658	574	2	market	market	NOUN
ajfa-12658	574	3	guide,3	guide,3	NOUN
ajfa-12658	574	4	,	,	PUNCT
ajfa-12658	574	5	3	3	NUM
ajfa-12658	574	6	-	-	SYM
ajfa-12658	574	7	9	9	NUM
ajfa-12658	574	8	.	.	X
ajfa-12658	575	1	mendenhall	mendenhall	NOUN
ajfa-12658	575	2	,	,	PUNCT
ajfa-12658	575	3	w.	w.	PROPN
ajfa-12658	575	4	,	,	PUNCT
ajfa-12658	575	5	reinmuth	reinmuth	PROPN
ajfa-12658	575	6	,	,	PUNCT
ajfa-12658	575	7	j.	j.	PROPN
ajfa-12658	575	8	e.	e.	PROPN
ajfa-12658	575	9	,	,	PUNCT
ajfa-12658	575	10	beaver	beaver	PROPN
ajfa-12658	575	11	,	,	PUNCT
ajfa-12658	575	12	r.	r.	PROPN
ajfa-12658	575	13	,	,	PUNCT
ajfa-12658	575	14	&	&	CCONJ
ajfa-12658	575	15	duhan	duhan	PROPN
ajfa-12658	575	16	,	,	PUNCT
ajfa-12658	575	17	d.	d.	PROPN
ajfa-12658	575	18	(	(	PUNCT
ajfa-12658	575	19	1986	1986	NUM
ajfa-12658	575	20	)	)	PUNCT
ajfa-12658	575	21	,	,	PUNCT
ajfa-12658	575	22	statistics	statistic	NOUN
ajfa-12658	575	23	for	for	ADP
ajfa-12658	575	24	management	management	NOUN
ajfa-12658	575	25	and	and	CCONJ
ajfa-12658	575	26	economics	economic	NOUN
ajfa-12658	575	27	.	.	PUNCT
ajfa-12658	576	1	duxury	duxury	PROPN
ajfa-12658	576	2	press	press	PROPN
ajfa-12658	576	3	,	,	PUNCT
ajfa-12658	576	4	boston	boston	PROPN
ajfa-12658	576	5	.	.	PROPN
ajfa-12658	576	6	nie	nie	PROPN
ajfa-12658	576	7	,	,	PUNCT
ajfa-12658	576	8	j.	j.	PROPN
ajfa-12658	576	9	(	(	PUNCT
ajfa-12658	576	10	2009	2009	NUM
ajfa-12658	576	11	)	)	PUNCT
ajfa-12658	576	12	,	,	PUNCT
ajfa-12658	576	13	research	research	NOUN
ajfa-12658	576	14	on	on	ADP
ajfa-12658	576	15	information	information	NOUN
ajfa-12658	576	16	disclosure	disclosure	NOUN
ajfa-12658	576	17	of	of	ADP
ajfa-12658	576	18	corporate	corporate	ADJ
ajfa-12658	576	19	social	social	ADJ
ajfa-12658	576	20	responsibility	responsibility	NOUN
ajfa-12658	576	21	(	(	PUNCT
ajfa-12658	576	22	unpublished	unpublished	ADJ
ajfa-12658	576	23	master	master	NOUN
ajfa-12658	576	24	’s	’s	PART
ajfa-12658	576	25	dissertation	dissertation	NOUN
ajfa-12658	576	26	)	)	PUNCT
ajfa-12658	576	27	,	,	PUNCT
ajfa-12658	576	28	the	the	DET
ajfa-12658	576	29	university	university	NOUN
ajfa-12658	576	30	of	of	ADP
ajfa-12658	576	31	finance	finance	NOUN
ajfa-12658	576	32	and	and	CCONJ
ajfa-12658	576	33	economics	economic	NOUN
ajfa-12658	576	34	of	of	ADP
ajfa-12658	576	35	tianjing	tianjing	NOUN
ajfa-12658	576	36	,	,	PUNCT
ajfa-12658	576	37	china	china	PROPN
ajfa-12658	576	38	.	.	PUNCT
ajfa-12658	577	1	niu	niu	PROPN
ajfa-12658	577	2	,	,	PUNCT
ajfa-12658	577	3	h.	h.	PROPN
ajfa-12658	577	4	q.	q.	PROPN
ajfa-12658	577	5	(	(	PUNCT
ajfa-12658	577	6	2009	2009	NUM
ajfa-12658	577	7	)	)	PUNCT
ajfa-12658	577	8	.	.	PUNCT
ajfa-12658	578	1	empirical	empirical	ADJ
ajfa-12658	578	2	study	study	NOUN
ajfa-12658	578	3	about	about	ADP
ajfa-12658	578	4	motivation	motivation	NOUN
ajfa-12658	578	5	to	to	PART
ajfa-12658	578	6	disclose	disclose	VERB
ajfa-12658	578	7	the	the	DET
ajfa-12658	578	8	social	social	ADJ
ajfa-12658	578	9	responsibility	responsibility	NOUN
ajfa-12658	578	10	report	report	NOUN
ajfa-12658	578	11	of	of	ADP
ajfa-12658	578	12	the	the	DET
ajfa-12658	578	13	listed	list	VERB
ajfa-12658	578	14	companies	company	NOUN
ajfa-12658	578	15	(	(	PUNCT
ajfa-12658	578	16	unpublished	unpublished	ADJ
ajfa-12658	578	17	master	master	NOUN
ajfa-12658	578	18	’s	’s	PART
ajfa-12658	578	19	dissertation	dissertation	NOUN
ajfa-12658	578	20	)	)	PUNCT
ajfa-12658	578	21	,	,	PUNCT
ajfa-12658	578	22	zhejiang	zhejiang	PROPN
ajfa-12658	578	23	gongshang	gongshang	PROPN
ajfa-12658	578	24	university	university	PROPN
ajfa-12658	578	25	,	,	PUNCT
ajfa-12658	578	26	zhejiang	zhejiang	PROPN
ajfa-12658	578	27	.	.	PUNCT
ajfa-12658	578	28	o’donovan	o’donovan	PROPN
ajfa-12658	578	29	,	,	PUNCT
ajfa-12658	578	30	g.	g.	PROPN
ajfa-12658	578	31	(	(	PUNCT
ajfa-12658	578	32	2002	2002	NUM
ajfa-12658	578	33	)	)	PUNCT
ajfa-12658	578	34	.	.	PUNCT
ajfa-12658	579	1	environmental	environmental	ADJ
ajfa-12658	579	2	disclosures	disclosure	NOUN
ajfa-12658	579	3	in	in	ADP
ajfa-12658	579	4	the	the	DET
ajfa-12658	579	5	annual	annual	ADJ
ajfa-12658	579	6	report	report	NOUN
ajfa-12658	579	7	:	:	PUNCT
ajfa-12658	579	8	extending	extend	VERB
ajfa-12658	579	9	the	the	DET
ajfa-12658	579	10	applicability	applicability	NOUN
ajfa-12658	579	11	and	and	CCONJ
ajfa-12658	579	12	predictive	predictive	ADJ
ajfa-12658	579	13	power	power	NOUN
ajfa-12658	579	14	of	of	ADP
ajfa-12658	579	15	legitimacy	legitimacy	NOUN
ajfa-12658	579	16	theory	theory	NOUN
ajfa-12658	579	17	.	.	PUNCT
ajfa-12658	580	1	accounting	accounting	NOUN
ajfa-12658	580	2	,	,	PUNCT
ajfa-12658	580	3	auditing	auditing	NOUN
ajfa-12658	580	4	and	and	CCONJ
ajfa-12658	580	5	accountability	accountability	NOUN
ajfa-12658	580	6	journal	journal	NOUN
ajfa-12658	580	7	,	,	PUNCT
ajfa-12658	580	8	15(3	15(3	NUM
ajfa-12658	580	9	)	)	PUNCT
ajfa-12658	580	10	,	,	PUNCT
ajfa-12658	580	11	344	344	NUM
ajfa-12658	580	12	-	-	SYM
ajfa-12658	580	13	371	371	NUM
ajfa-12658	580	14	.	.	PUNCT
ajfa-12658	581	1	https://doi.org/10.1108/09513570210435870	https://doi.org/10.1108/09513570210435870	PROPN
ajfa-12658	582	1	oh	oh	INTJ
ajfa-12658	582	2	,	,	PUNCT
ajfa-12658	582	3	w.	w.	PROPN
ajfa-12658	582	4	y.	y.	PROPN
ajfa-12658	582	5	,	,	PUNCT
ajfa-12658	582	6	&	&	CCONJ
ajfa-12658	582	7	chang	chang	PROPN
ajfa-12658	582	8	,	,	PUNCT
ajfa-12658	582	9	y.	y.	PROPN
ajfa-12658	582	10	k.	k.	PROPN
ajfa-12658	583	1	(	(	PUNCT
ajfa-12658	583	2	2011	2011	NUM
ajfa-12658	583	3	)	)	PUNCT
ajfa-12658	583	4	.	.	PUNCT
ajfa-12658	584	1	the	the	DET
ajfa-12658	584	2	effect	effect	NOUN
ajfa-12658	584	3	of	of	ADP
ajfa-12658	584	4	ownership	ownership	NOUN
ajfa-12658	584	5	structure	structure	NOUN
ajfa-12658	584	6	on	on	ADP
ajfa-12658	584	7	corporate	corporate	ADJ
ajfa-12658	584	8	social	social	ADJ
ajfa-12658	584	9	responsibility	responsibility	NOUN
ajfa-12658	584	10	:	:	PUNCT
ajfa-12658	584	11	empirical	empirical	ADJ
ajfa-12658	584	12	evidence	evidence	NOUN
ajfa-12658	584	13	from	from	ADP
ajfa-12658	584	14	korea	korea	PROPN
ajfa-12658	584	15	.	.	PUNCT
ajfa-12658	585	1	journal	journal	PROPN
ajfa-12658	585	2	of	of	ADP
ajfa-12658	585	3	business	business	NOUN
ajfa-12658	585	4	ethics	ethic	NOUN
ajfa-12658	585	5	,	,	PUNCT
ajfa-12658	585	6	104	104	NUM
ajfa-12658	585	7	,	,	PUNCT
ajfa-12658	585	8	283	283	NUM
ajfa-12658	585	9	-	-	SYM
ajfa-12658	585	10	297	297	NUM
ajfa-12658	585	11	.	.	PUNCT
ajfa-12658	586	1	https://doi.org/10.1007/s10551-011-0912-z	https://doi.org/10.1007/s10551-011-0912-z	PROPN
ajfa-12658	586	2	asian	asian	PROPN
ajfa-12658	586	3	journal	journal	PROPN
ajfa-12658	586	4	of	of	ADP
ajfa-12658	586	5	finance	finance	PROPN
ajfa-12658	586	6	&	&	CCONJ
ajfa-12658	586	7	accounting	accounting	PROPN
ajfa-12658	586	8	issn	issn	PROPN
ajfa-12658	586	9	1946	1946	NUM
ajfa-12658	586	10	-	-	PUNCT
ajfa-12658	586	11	052x	052x	NOUN
ajfa-12658	586	12	2018	2018	NUM
ajfa-12658	586	13	,	,	PUNCT
ajfa-12658	586	14	vol	vol	NOUN
ajfa-12658	586	15	.	.	PROPN
ajfa-12658	586	16	10	10	NUM
ajfa-12658	586	17	,	,	PUNCT
ajfa-12658	586	18	no	no	INTJ
ajfa-12658	586	19	.	.	NOUN
ajfa-12658	586	20	1	1	NUM
ajfa-12658	586	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-12658	586	22	335	335	NUM
ajfa-12658	586	23	ong	ong	PROPN
ajfa-12658	586	24	,	,	PUNCT
ajfa-12658	586	25	t.	t.	PROPN
ajfa-12658	586	26	,	,	PUNCT
ajfa-12658	586	27	trireksani	trireksani	ADJ
ajfa-12658	586	28	,	,	PUNCT
ajfa-12658	586	29	t.	t.	PROPN
ajfa-12658	586	30	,	,	PUNCT
ajfa-12658	586	31	&	&	CCONJ
ajfa-12658	586	32	djajadikerta	djajadikerta	PROPN
ajfa-12658	586	33	,	,	PUNCT
ajfa-12658	586	34	h.	h.	PROPN
ajfa-12658	586	35	g.	g.	PROPN
ajfa-12658	586	36	(	(	PUNCT
ajfa-12658	586	37	2016	2016	NUM
ajfa-12658	586	38	)	)	PUNCT
ajfa-12658	586	39	.	.	PUNCT
ajfa-12658	587	1	hard	hard	ADJ
ajfa-12658	587	2	and	and	CCONJ
ajfa-12658	587	3	soft	soft	ADJ
ajfa-12658	587	4	sustainability	sustainability	NOUN
ajfa-12658	587	5	disclosures	disclosure	NOUN
ajfa-12658	587	6	:	:	PUNCT
ajfa-12658	587	7	australia	australia	PROPN
ajfa-12658	587	8	’s	’s	PART
ajfa-12658	587	9	resources	resource	NOUN
ajfa-12658	587	10	industry	industry	NOUN
ajfa-12658	587	11	.	.	PUNCT
ajfa-12658	588	1	accounting	account	VERB
ajfa-12658	588	2	research	research	NOUN
ajfa-12658	588	3	journal,29(2	journal,29(2	PROPN
ajfa-12658	588	4	)	)	PUNCT
ajfa-12658	588	5	,	,	PUNCT
ajfa-12658	588	6	198	198	NUM
ajfa-12658	588	7	-	-	SYM
ajfa-12658	588	8	217	217	NUM
ajfa-12658	588	9	.	.	PUNCT
ajfa-12658	589	1	https://doi.org/10.1108/arj-03-2015-0030	https://doi.org/10.1108/arj-03-2015-0030	PROPN
ajfa-12658	589	2	peng	peng	PROPN
ajfa-12658	589	3	,	,	PUNCT
ajfa-12658	589	4	h.	h.	PROPN
ajfa-12658	589	5	g.	g.	PROPN
ajfa-12658	589	6	,	,	PUNCT
ajfa-12658	589	7	(	(	PUNCT
ajfa-12658	589	8	2009	2009	NUM
ajfa-12658	589	9	)	)	PUNCT
ajfa-12658	589	10	.	.	PUNCT
ajfa-12658	590	1	research	research	NOUN
ajfa-12658	590	2	on	on	ADP
ajfa-12658	590	3	corporate	corporate	ADJ
ajfa-12658	590	4	social	social	ADJ
ajfa-12658	590	5	disclosure	disclosure	NOUN
ajfa-12658	590	6	in	in	ADP
ajfa-12658	590	7	china	china	PROPN
ajfa-12658	590	8	(	(	PUNCT
ajfa-12658	590	9	unpublished	unpublished	ADJ
ajfa-12658	590	10	master	master	NOUN
ajfa-12658	590	11	’s	’s	PART
ajfa-12658	590	12	dissertation	dissertation	NOUN
ajfa-12658	590	13	)	)	PUNCT
ajfa-12658	590	14	,	,	PUNCT
ajfa-12658	590	15	jilin	jilin	PROPN
ajfa-12658	590	16	university	university	PROPN
ajfa-12658	590	17	,	,	PUNCT
ajfa-12658	590	18	changchun	changchun	PROPN
ajfa-12658	590	19	,	,	PUNCT
ajfa-12658	590	20	china	china	PROPN
ajfa-12658	590	21	.	.	PUNCT
ajfa-12658	591	1	wang	wang	PROPN
ajfa-12658	591	2	,	,	PUNCT
ajfa-12658	591	3	j.	j.	PROPN
ajfa-12658	591	4	,	,	PUNCT
ajfa-12658	591	5	qin	qin	PROPN
ajfa-12658	591	6	,	,	PUNCT
ajfa-12658	591	7	s.	s.	PROPN
ajfa-12658	591	8	,	,	PUNCT
ajfa-12658	591	9	&	&	CCONJ
ajfa-12658	591	10	cui	cui	PROPN
ajfa-12658	591	11	,	,	PUNCT
ajfa-12658	591	12	y.	y.	PROPN
ajfa-12658	591	13	j.	j.	PROPN
ajfa-12658	591	14	(	(	PUNCT
ajfa-12658	591	15	2010	2010	NUM
ajfa-12658	591	16	)	)	PUNCT
ajfa-12658	591	17	.	.	PUNCT
ajfa-12658	592	1	problems	problem	NOUN
ajfa-12658	592	2	and	and	CCONJ
ajfa-12658	592	3	prospects	prospect	NOUN
ajfa-12658	592	4	of	of	ADP
ajfa-12658	592	5	csr	csr	NOUN
ajfa-12658	592	6	system	system	NOUN
ajfa-12658	592	7	development	development	NOUN
ajfa-12658	592	8	in	in	ADP
ajfa-12658	592	9	china	china	PROPN
ajfa-12658	592	10	.	.	PUNCT
ajfa-12658	593	1	international	international	ADJ
ajfa-12658	593	2	journal	journal	PROPN
ajfa-12658	593	3	of	of	ADP
ajfa-12658	593	4	business	business	NOUN
ajfa-12658	593	5	and	and	CCONJ
ajfa-12658	593	6	management	management	NOUN
ajfa-12658	593	7	,	,	PUNCT
ajfa-12658	593	8	5(12	5(12	NUM
ajfa-12658	593	9	)	)	PUNCT
ajfa-12658	593	10	,	,	PUNCT
ajfa-12658	593	11	18	18	NUM
ajfa-12658	593	12	-	-	SYM
ajfa-12658	593	13	20	20	NUM
ajfa-12658	593	14	.	.	PUNCT
ajfa-12658	594	1	https://doi.org/10.5539/ijbm.v5n12p128	https://doi.org/10.5539/ijbm.v5n12p128	PROPN
ajfa-12658	594	2	situ	situ	PROPN
ajfa-12658	594	3	,	,	PUNCT
ajfa-12658	594	4	h.	h.	PROPN
ajfa-12658	594	5	,	,	PUNCT
ajfa-12658	594	6	tilt	tilt	NOUN
ajfa-12658	594	7	,	,	PUNCT
ajfa-12658	594	8	c.	c.	PROPN
ajfa-12658	594	9	,	,	PUNCT
ajfa-12658	594	10	&	&	CCONJ
ajfa-12658	594	11	seet	seet	PROPN
ajfa-12658	594	12	,	,	PUNCT
ajfa-12658	594	13	p.	p.	PROPN
ajfa-12658	594	14	s.	s.	PROPN
ajfa-12658	594	15	(	(	PUNCT
ajfa-12658	594	16	2015	2015	NUM
ajfa-12658	594	17	,	,	PUNCT
ajfa-12658	594	18	november	november	PROPN
ajfa-12658	594	19	)	)	PUNCT
ajfa-12658	594	20	.	.	PUNCT
ajfa-12658	595	1	corporate	corporate	ADJ
ajfa-12658	595	2	environmental	environmental	ADJ
ajfa-12658	595	3	reporting	reporting	NOUN
ajfa-12658	595	4	(	(	PUNCT
ajfa-12658	595	5	cer	cer	NOUN
ajfa-12658	595	6	)	)	PUNCT
ajfa-12658	595	7	in	in	ADP
ajfa-12658	595	8	china	china	PROPN
ajfa-12658	595	9	:	:	PUNCT
ajfa-12658	595	10	a	a	DET
ajfa-12658	595	11	stakeholder	stakeholder	NOUN
ajfa-12658	595	12	perspective	perspective	NOUN
ajfa-12658	595	13	.	.	PUNCT
ajfa-12658	596	1	in	in	ADP
ajfa-12658	596	2	a	a	DET
ajfa-12658	596	3	-	-	PUNCT
ajfa-12658	596	4	csear	csear	ADJ
ajfa-12658	596	5	2015	2015	NUM
ajfa-12658	596	6	-	-	PUNCT
ajfa-12658	596	7	proceedings	proceeding	NOUN
ajfa-12658	596	8	of	of	ADP
ajfa-12658	596	9	the	the	DET
ajfa-12658	596	10	14th	14th	ADJ
ajfa-12658	596	11	australasian	australasian	ADJ
ajfa-12658	596	12	centre	centre	NOUN
ajfa-12658	596	13	on	on	ADP
ajfa-12658	596	14	social	social	ADJ
ajfa-12658	596	15	and	and	CCONJ
ajfa-12658	596	16	environmental	environmental	ADJ
ajfa-12658	596	17	accounting	accounting	NOUN
ajfa-12658	596	18	research	research	NOUN
ajfa-12658	596	19	conference	conference	NOUN
ajfa-12658	596	20	:	:	PUNCT
ajfa-12658	596	21	a	a	DET
ajfa-12658	596	22	-	-	PUNCT
ajfa-12658	596	23	csear	csear	ADJ
ajfa-12658	596	24	2015	2015	NUM
ajfa-12658	596	25	(	(	PUNCT
ajfa-12658	596	26	p.	p.	NOUN
ajfa-12658	596	27	165	165	NUM
ajfa-12658	596	28	)	)	PUNCT
ajfa-12658	596	29	.	.	PUNCT
ajfa-12658	597	1	academic	academic	ADJ
ajfa-12658	597	2	conferences	conference	NOUN
ajfa-12658	597	3	and	and	CCONJ
ajfa-12658	597	4	publishing	publishing	NOUN
ajfa-12658	597	5	limited	limit	VERB
ajfa-12658	597	6	.	.	PUNCT
ajfa-12658	598	1	shenzhen	shenzhen	PROPN
ajfa-12658	598	2	stock	stock	PROPN
ajfa-12658	598	3	exchange	exchange	PROPN
ajfa-12658	598	4	corporate	corporate	ADJ
ajfa-12658	598	5	social	social	ADJ
ajfa-12658	598	6	disclosure	disclosure	NOUN
ajfa-12658	598	7	guideline	guideline	PROPN
ajfa-12658	598	8	szx	szx	PROPN
ajfa-12658	598	9	.	.	PUNCT
ajfa-12658	599	1	(	(	PUNCT
ajfa-12658	599	2	2006	2006	NUM
ajfa-12658	599	3	)	)	PUNCT
ajfa-12658	599	4	.	.	PUNCT
ajfa-12658	600	1	szx	szx	NOUN
ajfa-12658	600	2	guidelines	guideline	NOUN
ajfa-12658	600	3	.	.	PUNCT
ajfa-12658	601	1	retrieved	retrieve	VERB
ajfa-12658	601	2	may	may	AUX
ajfa-12658	601	3	,	,	PUNCT
ajfa-12658	601	4	2011	2011	NUM
ajfa-12658	601	5	,	,	PUNCT
ajfa-12658	601	6	from	from	ADP
ajfa-12658	601	7	the	the	DET
ajfa-12658	601	8	shenzhen	shenzhen	PROPN
ajfa-12658	601	9	stock	stock	PROPN
ajfa-12658	601	10	exchange	exchange	PROPN
ajfa-12658	601	11	site	site	NOUN
ajfa-12658	601	12	:	:	PUNCT
ajfa-12658	601	13	http://www.seze.cn	http://www.seze.cn	PROPN
ajfa-12658	601	14	.	.	PUNCT
ajfa-12658	601	15	song	song	PROPN
ajfa-12658	601	16	,	,	PUNCT
ajfa-12658	601	17	l.	l.	PROPN
ajfa-12658	601	18	,	,	PUNCT
ajfa-12658	601	19	&	&	CCONJ
ajfa-12658	601	20	zu	zu	PROPN
ajfa-12658	601	21	,	,	PUNCT
ajfa-12658	601	22	l.	l.	PROPN
ajfa-12658	601	23	(	(	PUNCT
ajfa-12658	601	24	2009	2009	NUM
ajfa-12658	601	25	)	)	PUNCT
ajfa-12658	601	26	.	.	PUNCT
ajfa-12658	602	1	determinants	determinant	NOUN
ajfa-12658	602	2	of	of	ADP
ajfa-12658	602	3	managerial	managerial	ADJ
ajfa-12658	602	4	values	value	NOUN
ajfa-12658	602	5	on	on	ADP
ajfa-12658	602	6	corporate	corporate	ADJ
ajfa-12658	602	7	social	social	ADJ
ajfa-12658	602	8	responsibility	responsibility	NOUN
ajfa-12658	602	9	:	:	PUNCT
ajfa-12658	602	10	evidence	evidence	NOUN
ajfa-12658	602	11	from	from	ADP
ajfa-12658	602	12	china	china	PROPN
ajfa-12658	602	13	.	.	PUNCT
ajfa-12658	603	1	journal	journal	PROPN
ajfa-12658	603	2	of	of	ADP
ajfa-12658	603	3	business	business	NOUN
ajfa-12658	603	4	ethics	ethic	NOUN
ajfa-12658	603	5	,	,	PUNCT
ajfa-12658	603	6	88	88	NUM
ajfa-12658	603	7	,	,	PUNCT
ajfa-12658	603	8	105	105	NUM
ajfa-12658	603	9	-	-	SYM
ajfa-12658	603	10	117	117	NUM
ajfa-12658	603	11	.	.	PUNCT
ajfa-12658	604	1	https://doi.org/10.1007/s10551-008-9828-7	https://doi.org/10.1007/s10551-008-9828-7	PROPN
ajfa-12658	604	2	suchman	suchman	NOUN
ajfa-12658	604	3	,	,	PUNCT
ajfa-12658	604	4	m.	m.	NOUN
ajfa-12658	604	5	c.	c.	PROPN
ajfa-12658	604	6	(	(	PUNCT
ajfa-12658	604	7	1995	1995	NUM
ajfa-12658	604	8	)	)	PUNCT
ajfa-12658	604	9	.	.	PUNCT
ajfa-12658	605	1	managing	manage	VERB
ajfa-12658	605	2	legitimacy	legitimacy	NOUN
ajfa-12658	605	3	:	:	PUNCT
ajfa-12658	605	4	strategic	strategic	ADJ
ajfa-12658	605	5	and	and	CCONJ
ajfa-12658	605	6	institutional	institutional	ADJ
ajfa-12658	605	7	approaches	approach	NOUN
ajfa-12658	605	8	.	.	PUNCT
ajfa-12658	606	1	academy	academy	PROPN
ajfa-12658	606	2	of	of	ADP
ajfa-12658	606	3	management	management	PROPN
ajfa-12658	606	4	journal	journal	NOUN
ajfa-12658	606	5	,	,	PUNCT
ajfa-12658	606	6	20(3	20(3	NOUN
ajfa-12658	606	7	)	)	PUNCT
ajfa-12658	606	8	,	,	PUNCT
ajfa-12658	606	9	571	571	NUM
ajfa-12658	606	10	-	-	SYM
ajfa-12658	606	11	610	610	NUM
ajfa-12658	606	12	taylor	taylor	PROPN
ajfa-12658	606	13	,	,	PUNCT
ajfa-12658	606	14	d.	d.	PROPN
ajfa-12658	606	15	,	,	PUNCT
ajfa-12658	606	16	&	&	CCONJ
ajfa-12658	606	17	shan	shan	PROPN
ajfa-12658	606	18	,	,	PUNCT
ajfa-12658	606	19	y.	y.	PROPN
ajfa-12658	606	20	g.	g.	PROPN
ajfa-12658	606	21	(	(	PUNCT
ajfa-12658	606	22	2007	2007	NUM
ajfa-12658	606	23	)	)	PUNCT
ajfa-12658	606	24	.	.	PUNCT
ajfa-12658	607	1	what	what	PRON
ajfa-12658	607	2	drives	drive	VERB
ajfa-12658	607	3	the	the	DET
ajfa-12658	607	4	fledging	fledging	ADJ
ajfa-12658	607	5	practices	practice	NOUN
ajfa-12658	607	6	of	of	ADP
ajfa-12658	607	7	social	social	ADJ
ajfa-12658	607	8	and	and	CCONJ
ajfa-12658	607	9	environmental	environmental	ADJ
ajfa-12658	607	10	reporting	reporting	NOUN
ajfa-12658	607	11	by	by	ADP
ajfa-12658	607	12	chinese	chinese	ADJ
ajfa-12658	607	13	companies	company	NOUN
ajfa-12658	607	14	listed	list	VERB
ajfa-12658	607	15	in	in	ADP
ajfa-12658	607	16	hong	hong	PROPN
ajfa-12658	607	17	kong	kong	PROPN
ajfa-12658	607	18	.	.	PUNCT
ajfa-12658	608	1	accounting	accounting	NOUN
ajfa-12658	608	2	and	and	CCONJ
ajfa-12658	608	3	performance	performance	NOUN
ajfa-12658	608	4	,	,	PUNCT
ajfa-12658	608	5	13(2	13(2	NOUN
ajfa-12658	608	6	)	)	PUNCT
ajfa-12658	608	7	,	,	PUNCT
ajfa-12658	608	8	55	55	NUM
ajfa-12658	608	9	-	-	SYM
ajfa-12658	608	10	86	86	NUM
ajfa-12658	608	11	.	.	PUNCT
ajfa-12658	609	1	watts	watts	PROPN
ajfa-12658	609	2	,	,	PUNCT
ajfa-12658	609	3	r.	r.	PROPN
ajfa-12658	609	4	l.	l.	PROPN
ajfa-12658	609	5	,	,	PUNCT
ajfa-12658	609	6	&	&	CCONJ
ajfa-12658	609	7	zimmerman	zimmerman	PROPN
ajfa-12658	609	8	,	,	PUNCT
ajfa-12658	609	9	j.	j.	PROPN
ajfa-12658	609	10	l.	l.	PROPN
ajfa-12658	609	11	(	(	PUNCT
ajfa-12658	609	12	1978	1978	NUM
ajfa-12658	609	13	)	)	PUNCT
ajfa-12658	609	14	.	.	PUNCT
ajfa-12658	610	1	toward	toward	ADP
ajfa-12658	610	2	a	a	DET
ajfa-12658	610	3	positive	positive	ADJ
ajfa-12658	610	4	theory	theory	NOUN
ajfa-12658	610	5	of	of	ADP
ajfa-12658	610	6	determination	determination	NOUN
ajfa-12658	610	7	of	of	ADP
ajfa-12658	610	8	accounting	accounting	NOUN
ajfa-12658	610	9	standards	standard	NOUN
ajfa-12658	610	10	.	.	PUNCT
ajfa-12658	611	1	the	the	DET
ajfa-12658	611	2	accounting	accounting	NOUN
ajfa-12658	611	3	review	review	NOUN
ajfa-12658	611	4	,	,	PUNCT
ajfa-12658	611	5	53(1	53(1	NOUN
ajfa-12658	611	6	)	)	PUNCT
ajfa-12658	611	7	,	,	PUNCT
ajfa-12658	611	8	112	112	NUM
ajfa-12658	611	9	-	-	SYM
ajfa-12658	611	10	134	134	NUM
ajfa-12658	611	11	.	.	PUNCT
ajfa-12658	611	12	yang	yang	PROPN
ajfa-12658	611	13	,	,	PUNCT
ajfa-12658	611	14	c.	c.	PROPN
ajfa-12658	611	15	f.	f.	PROPN
ajfa-12658	611	16	(	(	PUNCT
ajfa-12658	611	17	2009	2009	NUM
ajfa-12658	611	18	)	)	PUNCT
ajfa-12658	611	19	.	.	PUNCT
ajfa-12658	612	1	empirical	empirical	ADJ
ajfa-12658	612	2	study	study	NOUN
ajfa-12658	612	3	on	on	ADP
ajfa-12658	612	4	the	the	DET
ajfa-12658	612	5	influential	influential	ADJ
ajfa-12658	612	6	factors	factor	NOUN
ajfa-12658	612	7	of	of	ADP
ajfa-12658	612	8	social	social	ADJ
ajfa-12658	612	9	responsibility	responsibility	NOUN
ajfa-12658	612	10	of	of	ADP
ajfa-12658	612	11	chinese	chinese	ADJ
ajfa-12658	612	12	enterprises	enterprise	NOUN
ajfa-12658	612	13	,	,	PUNCT
ajfa-12658	612	14	the	the	DET
ajfa-12658	612	15	economists	economist	NOUN
ajfa-12658	612	16	,	,	PUNCT
ajfa-12658	612	17	69	69	NUM
ajfa-12658	612	18	-	-	SYM
ajfa-12658	612	19	79	79	NUM
ajfa-12658	612	20	.	.	PUNCT
ajfa-12658	613	1	yin	yin	PROPN
ajfa-12658	613	2	,	,	PUNCT
ajfa-12658	613	3	g.	g.	PROPN
ajfa-12658	613	4	f.	f.	PROPN
ajfa-12658	613	5	,	,	PUNCT
ajfa-12658	613	6	&	&	CCONJ
ajfa-12658	613	7	yu	yu	PROPN
ajfa-12658	613	8	,	,	PUNCT
ajfa-12658	613	9	z.	z.	PROPN
ajfa-12658	613	10	h.	h.	PROPN
ajfa-12658	613	11	(	(	PUNCT
ajfa-12658	613	12	2009	2009	NUM
ajfa-12658	613	13	)	)	PUNCT
ajfa-12658	613	14	.	.	PUNCT
ajfa-12658	614	1	zhong	zhong	PROPN
ajfa-12658	614	2	guo	guo	PROPN
ajfa-12658	614	3	qi	qi	PROPN
ajfa-12658	615	1	ye	ye	NOUN
ajfa-12658	616	1	she	she	PRON
ajfa-12658	616	2	hui	hui	PROPN
ajfa-12658	617	1	ze	ze	PROPN
ajfa-12658	617	2	ren	ren	PROPN
ajfa-12658	617	3	bao	bao	PROPN
ajfa-12658	617	4	gao	gao	PROPN
ajfa-12658	617	5	yan	yan	PROPN
ajfa-12658	617	6	jiu	jiu	PROPN
ajfa-12658	618	1	[	[	X
ajfa-12658	618	2	analysis	analysis	NOUN
ajfa-12658	618	3	on	on	ADP
ajfa-12658	618	4	china	china	PROPN
ajfa-12658	618	5	's	's	PART
ajfa-12658	618	6	corporate	corporate	ADJ
ajfa-12658	618	7	social	social	ADJ
ajfa-12658	618	8	responsibility	responsibility	NOUN
ajfa-12658	618	9	reports	report	VERB
ajfa-12658	618	10	]	]	PUNCT
ajfa-12658	618	11	,	,	PUNCT
ajfa-12658	618	12	wto	wto	PROPN
ajfa-12658	618	13	jing	jing	PROPN
ajfa-12658	619	1	ji	ji	PROPN
ajfa-12658	619	2	dao	dao	PROPN
ajfa-12658	619	3	kan	kan	PROPN
ajfa-12658	619	4	,	,	PUNCT
ajfa-12658	619	5	104	104	NUM
ajfa-12658	619	6	-	-	SYM
ajfa-12658	619	7	151	151	NUM
ajfa-12658	619	8	zhang	zhang	PROPN
ajfa-12658	619	9	,	,	PUNCT
ajfa-12658	619	10	j.	j.	PROPN
ajfa-12658	619	11	,	,	PUNCT
ajfa-12658	619	12	djajadikerta	djajadikerta	PROPN
ajfa-12658	619	13	,	,	PUNCT
ajfa-12658	619	14	h.	h.	PROPN
ajfa-12658	619	15	g.	g.	PROPN
ajfa-12658	619	16	,	,	PUNCT
ajfa-12658	619	17	&	&	CCONJ
ajfa-12658	619	18	zhang	zhang	PROPN
ajfa-12658	619	19	,	,	PUNCT
ajfa-12658	619	20	z.	z.	PROPN
ajfa-12658	619	21	(	(	PUNCT
ajfa-12658	619	22	2015	2015	NUM
ajfa-12658	619	23	)	)	PUNCT
ajfa-12658	619	24	.	.	PUNCT
ajfa-12658	620	1	the	the	DET
ajfa-12658	620	2	perceptions	perception	NOUN
ajfa-12658	620	3	and	and	CCONJ
ajfa-12658	620	4	challenges	challenge	NOUN
ajfa-12658	620	5	of	of	ADP
ajfa-12658	620	6	corporate	corporate	ADJ
ajfa-12658	620	7	sustainability	sustainability	NOUN
ajfa-12658	620	8	reporting	reporting	NOUN
ajfa-12658	620	9	in	in	ADP
ajfa-12658	620	10	china	china	PROPN
ajfa-12658	620	11	.	.	PUNCT
ajfa-12658	621	1	in	in	ADP
ajfa-12658	621	2	a	a	DET
ajfa-12658	621	3	new	new	ADJ
ajfa-12658	621	4	paradigm	paradigm	NOUN
ajfa-12658	621	5	for	for	ADP
ajfa-12658	621	6	international	international	ADJ
ajfa-12658	621	7	business	business	NOUN
ajfa-12658	621	8	(	(	PUNCT
ajfa-12658	621	9	pp	pp	ADJ
ajfa-12658	621	10	.	.	PUNCT
ajfa-12658	622	1	129	129	NUM
ajfa-12658	622	2	-	-	SYM
ajfa-12658	622	3	150	150	NUM
ajfa-12658	622	4	)	)	PUNCT
ajfa-12658	622	5	.	.	PUNCT
ajfa-12658	623	1	springer	springer	PROPN
ajfa-12658	623	2	,	,	PUNCT
ajfa-12658	623	3	singapore	singapore	PROPN
ajfa-12658	623	4	.	.	PUNCT
ajfa-12658	624	1	https://doi.org/10.1007/978-981-287-499-3_7	https://doi.org/10.1007/978-981-287-499-3_7	PROPN
ajfa-12658	624	2	zhu	zhu	PROPN
ajfa-12658	624	3	,	,	PUNCT
ajfa-12658	624	4	q.	q.	PROPN
ajfa-12658	624	5	,	,	PUNCT
ajfa-12658	624	6	&	&	CCONJ
ajfa-12658	624	7	zhang	zhang	PROPN
ajfa-12658	624	8	,	,	PUNCT
ajfa-12658	624	9	q.	q.	PROPN
ajfa-12658	624	10	(	(	PUNCT
ajfa-12658	624	11	2015	2015	NUM
ajfa-12658	624	12	)	)	PUNCT
ajfa-12658	624	13	.	.	PUNCT
ajfa-12658	625	1	evaluating	evaluate	VERB
ajfa-12658	625	2	practices	practice	NOUN
ajfa-12658	625	3	and	and	CCONJ
ajfa-12658	625	4	drivers	driver	NOUN
ajfa-12658	625	5	of	of	ADP
ajfa-12658	625	6	corporate	corporate	ADJ
ajfa-12658	625	7	social	social	ADJ
ajfa-12658	625	8	responsibility	responsibility	NOUN
ajfa-12658	625	9	:	:	PUNCT
ajfa-12658	625	10	the	the	DET
ajfa-12658	625	11	chinese	chinese	ADJ
ajfa-12658	625	12	context	context	NOUN
ajfa-12658	625	13	.	.	PUNCT
ajfa-12658	626	1	journal	journal	NOUN
ajfa-12658	626	2	of	of	ADP
ajfa-12658	626	3	cleaner	clean	ADJ
ajfa-12658	626	4	production	production	NOUN
ajfa-12658	626	5	,	,	PUNCT
ajfa-12658	626	6	100	100	NUM
ajfa-12658	626	7	,	,	PUNCT
ajfa-12658	626	8	315	315	NUM
ajfa-12658	626	9	-	-	SYM
ajfa-12658	626	10	324	324	NUM
ajfa-12658	626	11	.	.	PUNCT
ajfa-12658	627	1	https://doi.org/10.1016/j.jclepro.2015.03.053	https://doi.org/10.1016/j.jclepro.2015.03.053	VERB