id	sid	tid	token	lemma	pos
ajfa-1289	1	1	microsoft	microsoft	PROPN
ajfa-1289	1	2	word	word	PROPN
ajfa-1289	1	3	paper6final	paper6final	ADJ
ajfa-1289	1	4	-	-	PUNCT
ajfa-1289	1	5	writer2	writer2	VERB
ajfa-1289	1	6	-	-	ADJ
ajfa-1289	1	7	new	new	ADJ
ajfa-1289	1	8	-	-	PUNCT
ajfa-1289	1	9	final	final	ADJ
ajfa-1289	1	10	asian	asian	ADJ
ajfa-1289	1	11	journal	journal	NOUN
ajfa-1289	1	12	of	of	ADP
ajfa-1289	1	13	finance	finance	PROPN
ajfa-1289	1	14	&	&	CCONJ
ajfa-1289	1	15	accounting	accounting	PROPN
ajfa-1289	1	16	issn	issn	PROPN
ajfa-1289	1	17	1946	1946	NUM
ajfa-1289	1	18	-	-	PUNCT
ajfa-1289	1	19	052x	052x	NOUN
ajfa-1289	1	20	2012	2012	NUM
ajfa-1289	1	21	,	,	PUNCT
ajfa-1289	1	22	vol	vol	NOUN
ajfa-1289	1	23	.	.	PROPN
ajfa-1289	1	24	4	4	NUM
ajfa-1289	1	25	,	,	PUNCT
ajfa-1289	1	26	no	no	INTJ
ajfa-1289	1	27	.	.	NOUN
ajfa-1289	1	28	1	1	NUM
ajfa-1289	1	29	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	1	30	69	69	NUM
ajfa-1289	1	31	triple	triple	ADJ
ajfa-1289	1	32	bottom	bottom	ADJ
ajfa-1289	1	33	line	line	NOUN
ajfa-1289	1	34	reporting	reporting	NOUN
ajfa-1289	1	35	in	in	ADP
ajfa-1289	1	36	annual	annual	ADJ
ajfa-1289	1	37	reports	report	NOUN
ajfa-1289	1	38	:	:	PUNCT
ajfa-1289	1	39	a	a	DET
ajfa-1289	1	40	case	case	NOUN
ajfa-1289	1	41	study	study	NOUN
ajfa-1289	1	42	of	of	ADP
ajfa-1289	1	43	companies	company	NOUN
ajfa-1289	1	44	listed	list	VERB
ajfa-1289	1	45	on	on	ADP
ajfa-1289	1	46	the	the	DET
ajfa-1289	1	47	stock	stock	NOUN
ajfa-1289	1	48	exchange	exchange	PROPN
ajfa-1289	1	49	of	of	ADP
ajfa-1289	1	50	thailand	thailand	PROPN
ajfa-1289	1	51	(	(	PUNCT
ajfa-1289	1	52	set	set	PROPN
ajfa-1289	1	53	)	)	PUNCT
ajfa-1289	1	54	muttanachai	muttanachai	NOUN
ajfa-1289	1	55	suttipun	suttipun	PROPN
ajfa-1289	1	56	school	school	PROPN
ajfa-1289	1	57	of	of	ADP
ajfa-1289	1	58	business	business	PROPN
ajfa-1289	1	59	administration	administration	NOUN
ajfa-1289	1	60	,	,	PUNCT
ajfa-1289	1	61	faculty	faculty	NOUN
ajfa-1289	1	62	of	of	ADP
ajfa-1289	1	63	management	management	NOUN
ajfa-1289	1	64	sciences	science	NOUN
ajfa-1289	1	65	prince	prince	NOUN
ajfa-1289	1	66	of	of	ADP
ajfa-1289	1	67	songkla	songkla	PROPN
ajfa-1289	1	68	university	university	PROPN
ajfa-1289	1	69	,	,	PUNCT
ajfa-1289	1	70	thailand	thailand	PROPN
ajfa-1289	1	71	e	e	PROPN
ajfa-1289	1	72	-	-	NOUN
ajfa-1289	1	73	mail	mail	NOUN
ajfa-1289	1	74	:	:	PUNCT
ajfa-1289	1	75	c3080496@uon.edu.au	c3080496@uon.edu.au	PROPN
ajfa-1289	1	76	/	/	PUNCT
ajfa-1289	2	1	muttanachai.s@psu.ac.th	muttanachai.s@psu.ac.th	PROPN
ajfa-1289	2	2	received	receive	VERB
ajfa-1289	2	3	:	:	PUNCT
ajfa-1289	2	4	january	january	PROPN
ajfa-1289	2	5	11	11	NUM
ajfa-1289	2	6	,	,	PUNCT
ajfa-1289	2	7	2012	2012	NUM
ajfa-1289	2	8	accepted	accept	VERB
ajfa-1289	2	9	:	:	PUNCT
ajfa-1289	2	10	february	february	PROPN
ajfa-1289	2	11	1	1	NUM
ajfa-1289	2	12	,	,	PUNCT
ajfa-1289	2	13	2012	2012	NUM
ajfa-1289	2	14	published	publish	VERB
ajfa-1289	2	15	:	:	PUNCT
ajfa-1289	2	16	june	june	PROPN
ajfa-1289	2	17	1	1	NUM
ajfa-1289	2	18	,	,	PUNCT
ajfa-1289	2	19	2012	2012	NUM
ajfa-1289	2	20	doi:10.5296	doi:10.5296	NOUN
ajfa-1289	2	21	/	/	SYM
ajfa-1289	2	22	ajfa.v4i1.1289	ajfa.v4i1.1289	NUM
ajfa-1289	2	23	url	url	NOUN
ajfa-1289	2	24	:	:	PUNCT
ajfa-1289	2	25	http://dx.doi.org/10.5296/ajfa.v4i1.1289	http://dx.doi.org/10.5296/ajfa.v4i1.1289	PROPN
ajfa-1289	2	26	abstract	abstract	ADJ
ajfa-1289	2	27	this	this	DET
ajfa-1289	2	28	study	study	NOUN
ajfa-1289	2	29	aims	aim	VERB
ajfa-1289	2	30	to	to	PART
ajfa-1289	2	31	investigate	investigate	VERB
ajfa-1289	2	32	narrative	narrative	NOUN
ajfa-1289	2	33	tbl	tbl	NOUN
ajfa-1289	2	34	reporting	report	VERB
ajfa-1289	2	35	in	in	ADP
ajfa-1289	2	36	the	the	DET
ajfa-1289	2	37	annual	annual	ADJ
ajfa-1289	2	38	reports	report	NOUN
ajfa-1289	2	39	of	of	ADP
ajfa-1289	2	40	the	the	DET
ajfa-1289	2	41	top	top	ADJ
ajfa-1289	2	42	50	50	NUM
ajfa-1289	2	43	largest	large	ADJ
ajfa-1289	2	44	companies	company	NOUN
ajfa-1289	2	45	listed	list	VERB
ajfa-1289	2	46	on	on	ADP
ajfa-1289	2	47	the	the	DET
ajfa-1289	2	48	stock	stock	NOUN
ajfa-1289	2	49	exchange	exchange	PROPN
ajfa-1289	2	50	of	of	ADP
ajfa-1289	2	51	thailand	thailand	PROPN
ajfa-1289	2	52	(	(	PUNCT
ajfa-1289	2	53	set	set	PROPN
ajfa-1289	2	54	)	)	PUNCT
ajfa-1289	2	55	,	,	PUNCT
ajfa-1289	2	56	to	to	PART
ajfa-1289	2	57	establish	establish	VERB
ajfa-1289	2	58	whether	whether	SCONJ
ajfa-1289	2	59	there	there	PRON
ajfa-1289	2	60	is	be	VERB
ajfa-1289	2	61	any	any	DET
ajfa-1289	2	62	relationship	relationship	NOUN
ajfa-1289	2	63	between	between	ADP
ajfa-1289	2	64	the	the	DET
ajfa-1289	2	65	extent	extent	NOUN
ajfa-1289	2	66	of	of	ADP
ajfa-1289	2	67	tbl	tbl	NOUN
ajfa-1289	2	68	reporting	reporting	NOUN
ajfa-1289	2	69	and	and	CCONJ
ajfa-1289	2	70	a	a	DET
ajfa-1289	2	71	variety	variety	NOUN
ajfa-1289	2	72	of	of	ADP
ajfa-1289	2	73	factors	factor	NOUN
ajfa-1289	2	74	used	use	VERB
ajfa-1289	2	75	in	in	ADP
ajfa-1289	2	76	previous	previous	ADJ
ajfa-1289	2	77	studies	study	NOUN
ajfa-1289	2	78	conducted	conduct	VERB
ajfa-1289	2	79	in	in	ADP
ajfa-1289	2	80	more	more	ADJ
ajfa-1289	2	81	developed	develop	VERB
ajfa-1289	2	82	countries	country	NOUN
ajfa-1289	2	83	.	.	PUNCT
ajfa-1289	3	1	by	by	ADP
ajfa-1289	3	2	using	use	VERB
ajfa-1289	3	3	a	a	DET
ajfa-1289	3	4	non	non	ADJ
ajfa-1289	3	5	-	-	ADJ
ajfa-1289	3	6	probability	probability	ADJ
ajfa-1289	3	7	sampling	sampling	NOUN
ajfa-1289	3	8	method	method	NOUN
ajfa-1289	3	9	,	,	PUNCT
ajfa-1289	3	10	the	the	DET
ajfa-1289	3	11	top	top	ADJ
ajfa-1289	3	12	50	50	NUM
ajfa-1289	3	13	listed	list	VERB
ajfa-1289	3	14	companies	company	NOUN
ajfa-1289	3	15	were	be	AUX
ajfa-1289	3	16	sampled	sample	VERB
ajfa-1289	3	17	based	base	VERB
ajfa-1289	3	18	on	on	ADP
ajfa-1289	3	19	their	their	PRON
ajfa-1289	3	20	2010	2010	NUM
ajfa-1289	3	21	annual	annual	ADJ
ajfa-1289	3	22	reports	report	NOUN
ajfa-1289	3	23	.	.	PUNCT
ajfa-1289	4	1	statistical	statistical	ADJ
ajfa-1289	4	2	analysis	analysis	NOUN
ajfa-1289	4	3	(	(	PUNCT
ajfa-1289	4	4	descriptive	descriptive	ADJ
ajfa-1289	4	5	,	,	PUNCT
ajfa-1289	4	6	multiple	multiple	ADJ
ajfa-1289	4	7	regression	regression	NOUN
ajfa-1289	4	8	,	,	PUNCT
ajfa-1289	4	9	independent	independent	ADJ
ajfa-1289	4	10	samples	sample	NOUN
ajfa-1289	4	11	t	t	NOUN
ajfa-1289	4	12	-	-	PUNCT
ajfa-1289	4	13	tests	test	NOUN
ajfa-1289	4	14	,	,	PUNCT
ajfa-1289	4	15	and	and	CCONJ
ajfa-1289	4	16	anova	anova	PROPN
ajfa-1289	4	17	)	)	PUNCT
ajfa-1289	4	18	,	,	PUNCT
ajfa-1289	4	19	was	be	AUX
ajfa-1289	4	20	employed	employ	VERB
ajfa-1289	4	21	to	to	PART
ajfa-1289	4	22	analyse	analyse	VERB
ajfa-1289	4	23	the	the	DET
ajfa-1289	4	24	extent	extent	NOUN
ajfa-1289	4	25	of	of	ADP
ajfa-1289	4	26	reporting	reporting	NOUN
ajfa-1289	4	27	found	find	VERB
ajfa-1289	4	28	and	and	CCONJ
ajfa-1289	4	29	the	the	DET
ajfa-1289	4	30	relationship	relationship	NOUN
ajfa-1289	4	31	between	between	ADP
ajfa-1289	4	32	tbl	tbl	NOUN
ajfa-1289	4	33	disclosure	disclosure	NOUN
ajfa-1289	4	34	based	base	VERB
ajfa-1289	4	35	on	on	ADP
ajfa-1289	4	36	a	a	DET
ajfa-1289	4	37	measured	measured	ADJ
ajfa-1289	4	38	score	score	NOUN
ajfa-1289	4	39	and	and	CCONJ
ajfa-1289	4	40	ten	ten	NUM
ajfa-1289	4	41	characteristics	characteristic	NOUN
ajfa-1289	4	42	influencing	influence	VERB
ajfa-1289	4	43	disclosure	disclosure	NOUN
ajfa-1289	4	44	identified	identify	VERB
ajfa-1289	4	45	in	in	ADP
ajfa-1289	4	46	previous	previous	ADJ
ajfa-1289	4	47	studies.the	studies.the	PRON
ajfa-1289	4	48	findings	finding	NOUN
ajfa-1289	4	49	show	show	VERB
ajfa-1289	4	50	that	that	SCONJ
ajfa-1289	4	51	there	there	PRON
ajfa-1289	4	52	are	be	VERB
ajfa-1289	4	53	statistically	statistically	ADV
ajfa-1289	4	54	significant	significant	ADJ
ajfa-1289	4	55	differences	difference	NOUN
ajfa-1289	4	56	between	between	ADP
ajfa-1289	4	57	the	the	DET
ajfa-1289	4	58	tbl	tbl	NOUN
ajfa-1289	4	59	reporting	reporting	NOUN
ajfa-1289	4	60	scores	score	NOUN
ajfa-1289	4	61	of	of	ADP
ajfa-1289	4	62	high	high	ADJ
ajfa-1289	4	63	and	and	CCONJ
ajfa-1289	4	64	low	low	ADJ
ajfa-1289	4	65	profile	profile	NOUN
ajfa-1289	4	66	companies	company	NOUN
ajfa-1289	4	67	.	.	PUNCT
ajfa-1289	5	1	there	there	PRON
ajfa-1289	5	2	are	be	VERB
ajfa-1289	5	3	also	also	ADV
ajfa-1289	5	4	significant	significant	ADJ
ajfa-1289	5	5	differences	difference	NOUN
ajfa-1289	5	6	in	in	ADP
ajfa-1289	5	7	reporting	reporting	NOUN
ajfa-1289	5	8	based	base	VERB
ajfa-1289	5	9	on	on	ADP
ajfa-1289	5	10	industry	industry	NOUN
ajfa-1289	5	11	groups	group	NOUN
ajfa-1289	5	12	.	.	PUNCT
ajfa-1289	6	1	although	although	SCONJ
ajfa-1289	6	2	the	the	DET
ajfa-1289	6	3	results	result	NOUN
ajfa-1289	6	4	did	do	AUX
ajfa-1289	6	5	not	not	PART
ajfa-1289	6	6	indicate	indicate	VERB
ajfa-1289	6	7	any	any	DET
ajfa-1289	6	8	relationship	relationship	NOUN
ajfa-1289	6	9	between	between	ADP
ajfa-1289	6	10	tbl	tbl	NOUN
ajfa-1289	6	11	disclosure	disclosure	NOUN
ajfa-1289	6	12	scores	score	NOUN
ajfa-1289	6	13	and	and	CCONJ
ajfa-1289	6	14	the	the	DET
ajfa-1289	6	15	various	various	ADJ
ajfa-1289	6	16	factors	factor	NOUN
ajfa-1289	6	17	considered	consider	VERB
ajfa-1289	6	18	in	in	ADP
ajfa-1289	6	19	previous	previous	ADJ
ajfa-1289	6	20	studies	study	NOUN
ajfa-1289	6	21	,	,	PUNCT
ajfa-1289	6	22	there	there	PRON
ajfa-1289	6	23	was	be	VERB
ajfa-1289	6	24	a	a	DET
ajfa-1289	6	25	correlation	correlation	NOUN
ajfa-1289	6	26	between	between	ADP
ajfa-1289	6	27	the	the	DET
ajfa-1289	6	28	age	age	NOUN
ajfa-1289	6	29	,	,	PUNCT
ajfa-1289	6	30	type	type	NOUN
ajfa-1289	6	31	of	of	ADP
ajfa-1289	6	32	business	business	NOUN
ajfa-1289	6	33	,	,	PUNCT
ajfa-1289	6	34	and	and	CCONJ
ajfa-1289	6	35	liquidity	liquidity	NOUN
ajfa-1289	6	36	of	of	ADP
ajfa-1289	6	37	companies	company	NOUN
ajfa-1289	6	38	and	and	CCONJ
ajfa-1289	6	39	their	their	PRON
ajfa-1289	6	40	economic	economic	ADJ
ajfa-1289	6	41	information	information	NOUN
ajfa-1289	6	42	reporting	report	VERB
ajfa-1289	6	43	score	score	NOUN
ajfa-1289	6	44	as	as	ADV
ajfa-1289	6	45	well	well	ADV
ajfa-1289	6	46	as	as	ADP
ajfa-1289	6	47	between	between	ADP
ajfa-1289	6	48	the	the	DET
ajfa-1289	6	49	size	size	NOUN
ajfa-1289	6	50	,	,	PUNCT
ajfa-1289	6	51	risk	risk	NOUN
ajfa-1289	6	52	,	,	PUNCT
ajfa-1289	6	53	and	and	CCONJ
ajfa-1289	6	54	profitability	profitability	NOUN
ajfa-1289	6	55	of	of	ADP
ajfa-1289	6	56	the	the	DET
ajfa-1289	6	57	company	company	NOUN
ajfa-1289	6	58	and	and	CCONJ
ajfa-1289	6	59	the	the	DET
ajfa-1289	6	60	environmental	environmental	ADJ
ajfa-1289	6	61	information	information	NOUN
ajfa-1289	6	62	disclosure	disclosure	NOUN
ajfa-1289	6	63	score	score	NOUN
ajfa-1289	6	64	.	.	PUNCT
ajfa-1289	7	1	keywords	keyword	NOUN
ajfa-1289	7	2	:	:	PUNCT
ajfa-1289	7	3	triple	triple	ADJ
ajfa-1289	7	4	bottom	bottom	ADJ
ajfa-1289	7	5	line	line	NOUN
ajfa-1289	7	6	reporting	reporting	NOUN
ajfa-1289	7	7	,	,	PUNCT
ajfa-1289	7	8	annual	annual	ADJ
ajfa-1289	7	9	reports	report	NOUN
ajfa-1289	7	10	,	,	PUNCT
ajfa-1289	7	11	thailand	thailand	PROPN
ajfa-1289	7	12	,	,	PUNCT
ajfa-1289	7	13	the	the	DET
ajfa-1289	7	14	stock	stock	NOUN
ajfa-1289	7	15	exchange	exchange	PROPN
ajfa-1289	7	16	of	of	ADP
ajfa-1289	7	17	thailand	thailand	PROPN
ajfa-1289	7	18	asian	asian	PROPN
ajfa-1289	7	19	journal	journal	PROPN
ajfa-1289	7	20	of	of	ADP
ajfa-1289	7	21	finance	finance	PROPN
ajfa-1289	7	22	&	&	CCONJ
ajfa-1289	7	23	accounting	accounting	PROPN
ajfa-1289	7	24	issn	issn	PROPN
ajfa-1289	7	25	1946	1946	NUM
ajfa-1289	7	26	-	-	PUNCT
ajfa-1289	7	27	052x	052x	NOUN
ajfa-1289	7	28	2012	2012	NUM
ajfa-1289	7	29	,	,	PUNCT
ajfa-1289	7	30	vol	vol	NOUN
ajfa-1289	7	31	.	.	PROPN
ajfa-1289	7	32	4	4	NUM
ajfa-1289	7	33	,	,	PUNCT
ajfa-1289	7	34	no	no	INTJ
ajfa-1289	7	35	.	.	NOUN
ajfa-1289	7	36	1	1	NUM
ajfa-1289	7	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1289	7	38	70	70	NUM
ajfa-1289	7	39	1	1	NUM
ajfa-1289	7	40	.	.	PUNCT
ajfa-1289	8	1	introduction	introduction	NOUN
ajfa-1289	8	2	world	world	PROPN
ajfa-1289	8	3	economic	economic	ADJ
ajfa-1289	8	4	development	development	NOUN
ajfa-1289	8	5	faces	face	VERB
ajfa-1289	8	6	social	social	ADJ
ajfa-1289	8	7	and	and	CCONJ
ajfa-1289	8	8	environmental	environmental	ADJ
ajfa-1289	8	9	impacts	impact	NOUN
ajfa-1289	8	10	that	that	PRON
ajfa-1289	8	11	result	result	VERB
ajfa-1289	8	12	in	in	ADP
ajfa-1289	8	13	social	social	ADJ
ajfa-1289	8	14	problems	problem	NOUN
ajfa-1289	8	15	,	,	PUNCT
ajfa-1289	8	16	global	global	ADJ
ajfa-1289	8	17	warming	warming	NOUN
ajfa-1289	8	18	,	,	PUNCT
ajfa-1289	8	19	natural	natural	ADJ
ajfa-1289	8	20	disasters	disaster	NOUN
ajfa-1289	8	21	and	and	CCONJ
ajfa-1289	8	22	pollution	pollution	NOUN
ajfa-1289	8	23	.	.	PUNCT
ajfa-1289	9	1	therefore	therefore	ADV
ajfa-1289	9	2	,	,	PUNCT
ajfa-1289	9	3	many	many	ADJ
ajfa-1289	9	4	corporations	corporation	NOUN
ajfa-1289	9	5	take	take	VERB
ajfa-1289	9	6	as	as	ADV
ajfa-1289	9	7	much	much	ADJ
ajfa-1289	9	8	responsibility	responsibility	NOUN
ajfa-1289	9	9	for	for	ADP
ajfa-1289	9	10	social	social	ADJ
ajfa-1289	9	11	and	and	CCONJ
ajfa-1289	9	12	environmental	environmental	ADJ
ajfa-1289	9	13	issues	issue	NOUN
ajfa-1289	9	14	as	as	SCONJ
ajfa-1289	9	15	they	they	PRON
ajfa-1289	9	16	do	do	VERB
ajfa-1289	9	17	for	for	ADP
ajfa-1289	9	18	economic	economic	ADJ
ajfa-1289	9	19	issues	issue	NOUN
ajfa-1289	9	20	.	.	PUNCT
ajfa-1289	10	1	one	one	NUM
ajfa-1289	10	2	reason	reason	NOUN
ajfa-1289	10	3	for	for	ADP
ajfa-1289	10	4	this	this	PRON
ajfa-1289	10	5	is	be	AUX
ajfa-1289	10	6	that	that	SCONJ
ajfa-1289	10	7	corporations	corporation	NOUN
ajfa-1289	10	8	are	be	AUX
ajfa-1289	10	9	reflecting	reflect	VERB
ajfa-1289	10	10	growing	grow	VERB
ajfa-1289	10	11	social	social	ADJ
ajfa-1289	10	12	expectations	expectation	NOUN
ajfa-1289	10	13	and	and	CCONJ
ajfa-1289	10	14	stakeholder	stakeholder	NOUN
ajfa-1289	10	15	concerns	concern	NOUN
ajfa-1289	10	16	.	.	PUNCT
ajfa-1289	11	1	this	this	DET
ajfa-1289	11	2	notion	notion	NOUN
ajfa-1289	11	3	of	of	ADP
ajfa-1289	11	4	corporate	corporate	ADJ
ajfa-1289	11	5	social	social	ADJ
ajfa-1289	11	6	and	and	CCONJ
ajfa-1289	11	7	environmental	environmental	ADJ
ajfa-1289	11	8	responsibility	responsibility	NOUN
ajfa-1289	11	9	reflects	reflect	VERB
ajfa-1289	11	10	stakeholder	stakeholder	NOUN
ajfa-1289	11	11	theory	theory	NOUN
ajfa-1289	11	12	.	.	PUNCT
ajfa-1289	12	1	responsibility	responsibility	NOUN
ajfa-1289	12	2	is	be	AUX
ajfa-1289	12	3	reflected	reflect	VERB
ajfa-1289	12	4	in	in	ADP
ajfa-1289	12	5	disclosures	disclosure	NOUN
ajfa-1289	12	6	made	make	VERB
ajfa-1289	12	7	by	by	ADP
ajfa-1289	12	8	these	these	DET
ajfa-1289	12	9	companies	company	NOUN
ajfa-1289	12	10	known	know	VERB
ajfa-1289	12	11	as	as	ADP
ajfa-1289	12	12	corporate	corporate	ADJ
ajfa-1289	12	13	social	social	ADJ
ajfa-1289	12	14	and	and	CCONJ
ajfa-1289	12	15	environmental	environmental	ADJ
ajfa-1289	12	16	responsibility	responsibility	NOUN
ajfa-1289	12	17	reporting	report	VERB
ajfa-1289	12	18	.	.	PUNCT
ajfa-1289	13	1	henderson	henderson	PROPN
ajfa-1289	13	2	and	and	CCONJ
ajfa-1289	13	3	peirson(2004	peirson(2004	PROPN
ajfa-1289	13	4	)	)	PUNCT
ajfa-1289	13	5	explain	explain	VERB
ajfa-1289	13	6	that	that	SCONJ
ajfa-1289	13	7	social	social	ADJ
ajfa-1289	13	8	and	and	CCONJ
ajfa-1289	13	9	environmental	environmental	ADJ
ajfa-1289	13	10	reporting	reporting	NOUN
ajfa-1289	13	11	is	be	AUX
ajfa-1289	13	12	an	an	DET
ajfa-1289	13	13	aspect	aspect	NOUN
ajfa-1289	13	14	of	of	ADP
ajfa-1289	13	15	sustainable	sustainable	ADJ
ajfa-1289	13	16	development	development	NOUN
ajfa-1289	13	17	reflecting	reflect	VERB
ajfa-1289	13	18	concerns	concern	NOUN
ajfa-1289	13	19	about	about	ADP
ajfa-1289	13	20	environmental	environmental	ADJ
ajfa-1289	13	21	protection	protection	NOUN
ajfa-1289	13	22	,	,	PUNCT
ajfa-1289	13	23	intergenerational	intergenerational	ADJ
ajfa-1289	13	24	equality	equality	NOUN
ajfa-1289	13	25	,	,	PUNCT
ajfa-1289	13	26	the	the	DET
ajfa-1289	13	27	earth	earth	NOUN
ajfa-1289	13	28	and	and	CCONJ
ajfa-1289	13	29	its	its	PRON
ajfa-1289	13	30	resources	resource	NOUN
ajfa-1289	13	31	.	.	PUNCT
ajfa-1289	14	1	therefore	therefore	ADV
ajfa-1289	14	2	,	,	PUNCT
ajfa-1289	14	3	in	in	ADP
ajfa-1289	14	4	today	today	NOUN
ajfa-1289	14	5	’s	’s	PART
ajfa-1289	14	6	world	world	NOUN
ajfa-1289	14	7	,	,	PUNCT
ajfa-1289	14	8	corporate	corporate	ADJ
ajfa-1289	14	9	social	social	ADJ
ajfa-1289	14	10	responsibility	responsibility	NOUN
ajfa-1289	14	11	(	(	PUNCT
ajfa-1289	14	12	csr	csr	NOUN
ajfa-1289	14	13	)	)	PUNCT
ajfa-1289	14	14	is	be	AUX
ajfa-1289	14	15	placing	place	VERB
ajfa-1289	14	16	pressure	pressure	NOUN
ajfa-1289	14	17	on	on	ADP
ajfa-1289	14	18	traditional	traditional	ADJ
ajfa-1289	14	19	corporations	corporation	NOUN
ajfa-1289	14	20	to	to	PART
ajfa-1289	14	21	not	not	PART
ajfa-1289	14	22	only	only	ADV
ajfa-1289	14	23	provide	provide	VERB
ajfa-1289	14	24	financial	financial	ADJ
ajfa-1289	14	25	information	information	NOUN
ajfa-1289	14	26	to	to	ADP
ajfa-1289	14	27	their	their	PRON
ajfa-1289	14	28	stakeholders	stakeholder	NOUN
ajfa-1289	14	29	but	but	CCONJ
ajfa-1289	14	30	to	to	PART
ajfa-1289	14	31	also	also	ADV
ajfa-1289	14	32	include	include	VERB
ajfa-1289	14	33	non	non	ADJ
ajfa-1289	14	34	-	-	ADJ
ajfa-1289	14	35	financial	financial	ADJ
ajfa-1289	14	36	information	information	NOUN
ajfa-1289	14	37	about	about	ADP
ajfa-1289	14	38	social	social	ADJ
ajfa-1289	14	39	and	and	CCONJ
ajfa-1289	14	40	environmental	environmental	ADJ
ajfa-1289	14	41	issues	issue	NOUN
ajfa-1289	14	42	.	.	PUNCT
ajfa-1289	15	1	some	some	DET
ajfa-1289	15	2	corporations	corporation	NOUN
ajfa-1289	15	3	regard	regard	VERB
ajfa-1289	15	4	csr	csr	NOUN
ajfa-1289	15	5	as	as	ADP
ajfa-1289	15	6	a	a	DET
ajfa-1289	15	7	negative	negative	ADJ
ajfa-1289	15	8	drag	drag	NOUN
ajfa-1289	15	9	on	on	ADP
ajfa-1289	15	10	their	their	PRON
ajfa-1289	15	11	business	business	NOUN
ajfa-1289	15	12	because	because	SCONJ
ajfa-1289	15	13	it	it	PRON
ajfa-1289	15	14	may	may	AUX
ajfa-1289	15	15	entail	entail	VERB
ajfa-1289	15	16	costs	cost	NOUN
ajfa-1289	15	17	in	in	ADP
ajfa-1289	15	18	terms	term	NOUN
ajfa-1289	15	19	of	of	ADP
ajfa-1289	15	20	both	both	CCONJ
ajfa-1289	15	21	budget	budget	NOUN
ajfa-1289	15	22	and	and	CCONJ
ajfa-1289	15	23	time	time	NOUN
ajfa-1289	15	24	.	.	PUNCT
ajfa-1289	16	1	on	on	ADP
ajfa-1289	16	2	the	the	DET
ajfa-1289	16	3	other	other	ADJ
ajfa-1289	16	4	hand	hand	NOUN
ajfa-1289	16	5	,	,	PUNCT
ajfa-1289	16	6	csr	csr	NOUN
ajfa-1289	16	7	can	can	AUX
ajfa-1289	16	8	be	be	AUX
ajfa-1289	16	9	seen	see	VERB
ajfa-1289	16	10	as	as	ADP
ajfa-1289	16	11	a	a	DET
ajfa-1289	16	12	positive	positive	ADJ
ajfa-1289	16	13	driving	driving	NOUN
ajfa-1289	16	14	force	force	NOUN
ajfa-1289	16	15	encouraging	encourage	VERB
ajfa-1289	16	16	corporate	corporate	ADJ
ajfa-1289	16	17	top	top	ADJ
ajfa-1289	16	18	management	management	NOUN
ajfa-1289	16	19	to	to	PART
ajfa-1289	16	20	look	look	VERB
ajfa-1289	16	21	more	more	ADV
ajfa-1289	16	22	closely	closely	ADV
ajfa-1289	16	23	at	at	ADP
ajfa-1289	16	24	the	the	DET
ajfa-1289	16	25	operation	operation	NOUN
ajfa-1289	16	26	of	of	ADP
ajfa-1289	16	27	their	their	PRON
ajfa-1289	16	28	business	business	NOUN
ajfa-1289	16	29	and	and	CCONJ
ajfa-1289	16	30	make	make	VERB
ajfa-1289	16	31	it	it	PRON
ajfa-1289	16	32	more	more	ADV
ajfa-1289	16	33	successful	successful	ADJ
ajfa-1289	16	34	and	and	CCONJ
ajfa-1289	16	35	sustainable	sustainable	ADJ
ajfa-1289	16	36	over	over	ADP
ajfa-1289	16	37	the	the	DET
ajfa-1289	16	38	long	long	ADJ
ajfa-1289	16	39	term	term	NOUN
ajfa-1289	16	40	(	(	PUNCT
ajfa-1289	16	41	luken	luken	ADJ
ajfa-1289	16	42	&	&	CCONJ
ajfa-1289	16	43	stares	stare	NOUN
ajfa-1289	16	44	,	,	PUNCT
ajfa-1289	16	45	2005	2005	NUM
ajfa-1289	16	46	)	)	PUNCT
ajfa-1289	16	47	.	.	PUNCT
ajfa-1289	17	1	moreover	moreover	ADV
ajfa-1289	17	2	,	,	PUNCT
ajfa-1289	17	3	csr	csr	X
ajfa-1289	17	4	also	also	ADV
ajfa-1289	17	5	helps	help	VERB
ajfa-1289	17	6	corporations	corporation	NOUN
ajfa-1289	17	7	in	in	ADP
ajfa-1289	17	8	planning	planning	NOUN
ajfa-1289	17	9	and	and	CCONJ
ajfa-1289	17	10	tracking	track	VERB
ajfa-1289	17	11	social	social	ADJ
ajfa-1289	17	12	and	and	CCONJ
ajfa-1289	17	13	environmental	environmental	ADJ
ajfa-1289	17	14	improvements	improvement	NOUN
ajfa-1289	17	15	that	that	PRON
ajfa-1289	17	16	can	can	AUX
ajfa-1289	17	17	bring	bring	VERB
ajfa-1289	17	18	corporate	corporate	ADJ
ajfa-1289	17	19	financial	financial	ADJ
ajfa-1289	17	20	benefits	benefit	NOUN
ajfa-1289	17	21	.	.	PUNCT
ajfa-1289	18	1	however	however	ADV
ajfa-1289	18	2	,	,	PUNCT
ajfa-1289	18	3	although	although	SCONJ
ajfa-1289	18	4	there	there	PRON
ajfa-1289	18	5	are	be	VERB
ajfa-1289	18	6	many	many	ADJ
ajfa-1289	18	7	standards	standard	NOUN
ajfa-1289	18	8	used	use	VERB
ajfa-1289	18	9	to	to	PART
ajfa-1289	18	10	disclose	disclose	VERB
ajfa-1289	18	11	non	non	ADJ
ajfa-1289	18	12	-	-	ADJ
ajfa-1289	18	13	financial	financial	ADJ
ajfa-1289	18	14	information	information	NOUN
ajfa-1289	18	15	,	,	PUNCT
ajfa-1289	18	16	such	such	ADJ
ajfa-1289	18	17	as	as	ADP
ajfa-1289	18	18	iso14001	iso14001	ADJ
ajfa-1289	18	19	,	,	PUNCT
ajfa-1289	18	20	iso26000	iso26000	PROPN
ajfa-1289	18	21	,	,	PUNCT
ajfa-1289	18	22	sa8000	sa8000	ADJ
ajfa-1289	18	23	,	,	PUNCT
ajfa-1289	18	24	and	and	CCONJ
ajfa-1289	18	25	aai000	aai000	PROPN
ajfa-1289	18	26	,	,	PUNCT
ajfa-1289	18	27	all	all	PRON
ajfa-1289	18	28	can	can	AUX
ajfa-1289	18	29	measure	measure	VERB
ajfa-1289	18	30	and	and	CCONJ
ajfa-1289	18	31	report	report	VERB
ajfa-1289	18	32	on	on	ADP
ajfa-1289	18	33	only	only	ADV
ajfa-1289	18	34	a	a	DET
ajfa-1289	18	35	single	single	ADJ
ajfa-1289	18	36	issue	issue	NOUN
ajfa-1289	18	37	rather	rather	ADV
ajfa-1289	18	38	than	than	ADP
ajfa-1289	18	39	reflecting	reflect	VERB
ajfa-1289	18	40	multiple	multiple	ADJ
ajfa-1289	18	41	issues	issue	NOUN
ajfa-1289	18	42	as	as	SCONJ
ajfa-1289	18	43	can	can	AUX
ajfa-1289	18	44	triple	triple	VERB
ajfa-1289	18	45	bottom	bottom	ADJ
ajfa-1289	18	46	line	line	NOUN
ajfa-1289	18	47	(	(	PUNCT
ajfa-1289	18	48	tbl	tbl	NOUN
ajfa-1289	18	49	)	)	PUNCT
ajfa-1289	18	50	reporting	reporting	NOUN
ajfa-1289	18	51	.	.	PUNCT
ajfa-1289	19	1	slaper	slaper	NOUN
ajfa-1289	19	2	(	(	PUNCT
ajfa-1289	19	3	2011	2011	NUM
ajfa-1289	19	4	)	)	PUNCT
ajfa-1289	19	5	stated	state	VERB
ajfa-1289	19	6	that	that	SCONJ
ajfa-1289	19	7	tbl	tbl	NOUN
ajfa-1289	19	8	is	be	AUX
ajfa-1289	19	9	an	an	DET
ajfa-1289	19	10	accounting	accounting	NOUN
ajfa-1289	19	11	framework	framework	NOUN
ajfa-1289	19	12	incorporating	incorporate	VERB
ajfa-1289	19	13	three	three	NUM
ajfa-1289	19	14	dimensions	dimension	NOUN
ajfa-1289	19	15	of	of	ADP
ajfa-1289	19	16	corporate	corporate	ADJ
ajfa-1289	19	17	performance	performance	NOUN
ajfa-1289	19	18	:	:	PUNCT
ajfa-1289	19	19	financial	financial	ADJ
ajfa-1289	19	20	,	,	PUNCT
ajfa-1289	19	21	social	social	ADJ
ajfa-1289	19	22	,	,	PUNCT
ajfa-1289	19	23	and	and	CCONJ
ajfa-1289	19	24	environmental	environmental	ADJ
ajfa-1289	19	25	.	.	PUNCT
ajfa-1289	20	1	the	the	DET
ajfa-1289	20	2	tbl	tbl	NOUN
ajfa-1289	20	3	reporting	reporting	NOUN
ajfa-1289	20	4	differs	differ	VERB
ajfa-1289	20	5	from	from	ADP
ajfa-1289	20	6	the	the	DET
ajfa-1289	20	7	traditional	traditional	ADJ
ajfa-1289	20	8	reporting	reporting	NOUN
ajfa-1289	20	9	frameworks	framework	NOUN
ajfa-1289	20	10	as	as	SCONJ
ajfa-1289	20	11	it	it	PRON
ajfa-1289	20	12	includes	include	VERB
ajfa-1289	20	13	ecological	ecological	ADJ
ajfa-1289	20	14	or	or	CCONJ
ajfa-1289	20	15	environmental	environmental	ADJ
ajfa-1289	20	16	and	and	CCONJ
ajfa-1289	20	17	social	social	ADJ
ajfa-1289	20	18	measures	measure	NOUN
ajfa-1289	20	19	that	that	PRON
ajfa-1289	20	20	can	can	AUX
ajfa-1289	20	21	be	be	AUX
ajfa-1289	20	22	difficult	difficult	ADJ
ajfa-1289	20	23	to	to	PART
ajfa-1289	20	24	assign	assign	VERB
ajfa-1289	20	25	appropriate	appropriate	ADJ
ajfa-1289	20	26	means	mean	NOUN
ajfa-1289	20	27	of	of	ADP
ajfa-1289	20	28	measurement	measurement	NOUN
ajfa-1289	20	29	.	.	PUNCT
ajfa-1289	21	1	tbl	tbl	NOUN
ajfa-1289	21	2	reporting	report	VERB
ajfa-1289	21	3	is	be	AUX
ajfa-1289	21	4	one	one	NUM
ajfa-1289	21	5	of	of	ADP
ajfa-1289	21	6	the	the	DET
ajfa-1289	21	7	most	most	ADV
ajfa-1289	21	8	important	important	ADJ
ajfa-1289	21	9	tools	tool	NOUN
ajfa-1289	21	10	available	available	ADJ
ajfa-1289	21	11	to	to	PART
ajfa-1289	21	12	support	support	VERB
ajfa-1289	21	13	corporate	corporate	ADJ
ajfa-1289	21	14	sustainable	sustainable	ADJ
ajfa-1289	21	15	development	development	NOUN
ajfa-1289	21	16	goals	goal	NOUN
ajfa-1289	21	17	.	.	PUNCT
ajfa-1289	22	1	the	the	DET
ajfa-1289	22	2	notion	notion	NOUN
ajfa-1289	22	3	of	of	ADP
ajfa-1289	22	4	tbl	tbl	NOUN
ajfa-1289	22	5	was	be	AUX
ajfa-1289	22	6	developed	develop	VERB
ajfa-1289	22	7	by	by	ADP
ajfa-1289	22	8	john	john	PROPN
ajfa-1289	22	9	elkington	elkington	PROPN
ajfa-1289	22	10	(	(	PUNCT
ajfa-1289	22	11	1997	1997	NUM
ajfa-1289	22	12	)	)	PUNCT
ajfa-1289	22	13	who	who	PRON
ajfa-1289	22	14	created	create	VERB
ajfa-1289	22	15	a	a	DET
ajfa-1289	22	16	new	new	ADJ
ajfa-1289	22	17	framework	framework	NOUN
ajfa-1289	22	18	to	to	PART
ajfa-1289	22	19	measure	measure	VERB
ajfa-1289	22	20	both	both	CCONJ
ajfa-1289	22	21	financial	financial	ADJ
ajfa-1289	22	22	and	and	CCONJ
ajfa-1289	22	23	non	non	ADJ
ajfa-1289	22	24	-	-	ADJ
ajfa-1289	22	25	financial	financial	ADJ
ajfa-1289	22	26	performance	performance	NOUN
ajfa-1289	22	27	during	during	ADP
ajfa-1289	22	28	the	the	DET
ajfa-1289	22	29	mid-1990s	mid-1990	NOUN
ajfa-1289	22	30	(	(	PUNCT
ajfa-1289	22	31	slaper	slaper	NOUN
ajfa-1289	22	32	,	,	PUNCT
ajfa-1289	22	33	2011	2011	NUM
ajfa-1289	22	34	)	)	PUNCT
ajfa-1289	22	35	.	.	PUNCT
ajfa-1289	23	1	the	the	DET
ajfa-1289	23	2	framework	framework	NOUN
ajfa-1289	23	3	of	of	ADP
ajfa-1289	23	4	tbl	tbl	NOUN
ajfa-1289	23	5	focuses	focus	VERB
ajfa-1289	23	6	on	on	ADP
ajfa-1289	23	7	the	the	DET
ajfa-1289	23	8	interrelated	interrelated	ADJ
ajfa-1289	23	9	dimensions	dimension	NOUN
ajfa-1289	23	10	of	of	ADP
ajfa-1289	23	11	profit	profit	NOUN
ajfa-1289	23	12	,	,	PUNCT
ajfa-1289	23	13	people	people	NOUN
ajfa-1289	23	14	,	,	PUNCT
ajfa-1289	23	15	and	and	CCONJ
ajfa-1289	23	16	the	the	DET
ajfa-1289	23	17	planet	planet	NOUN
ajfa-1289	23	18	.	.	PUNCT
ajfa-1289	24	1	because	because	SCONJ
ajfa-1289	24	2	tbl	tbl	NOUN
ajfa-1289	24	3	reporting	reporting	NOUN
ajfa-1289	24	4	is	be	AUX
ajfa-1289	24	5	growing	grow	VERB
ajfa-1289	24	6	across	across	ADP
ajfa-1289	24	7	the	the	DET
ajfa-1289	24	8	for	for	ADP
ajfa-1289	24	9	-	-	PUNCT
ajfa-1289	24	10	profit	profit	NOUN
ajfa-1289	24	11	,	,	PUNCT
ajfa-1289	24	12	non	non	ADJ
ajfa-1289	24	13	-	-	NOUN
ajfa-1289	24	14	profit	profit	ADJ
ajfa-1289	24	15	,	,	PUNCT
ajfa-1289	24	16	and	and	CCONJ
ajfa-1289	24	17	government	government	NOUN
ajfa-1289	24	18	sectors	sector	NOUN
ajfa-1289	24	19	,	,	PUNCT
ajfa-1289	24	20	many	many	ADJ
ajfa-1289	24	21	corporations	corporation	NOUN
ajfa-1289	24	22	have	have	AUX
ajfa-1289	24	23	adopted	adopt	VERB
ajfa-1289	24	24	tbl	tbl	NOUN
ajfa-1289	24	25	reporting	reporting	NOUN
ajfa-1289	24	26	to	to	PART
ajfa-1289	24	27	measure	measure	VERB
ajfa-1289	24	28	and	and	CCONJ
ajfa-1289	24	29	evaluate	evaluate	VERB
ajfa-1289	24	30	their	their	PRON
ajfa-1289	24	31	operational	operational	ADJ
ajfa-1289	24	32	performance	performance	NOUN
ajfa-1289	24	33	.	.	PUNCT
ajfa-1289	25	1	however	however	ADV
ajfa-1289	25	2	,	,	PUNCT
ajfa-1289	25	3	although	although	SCONJ
ajfa-1289	25	4	most	most	ADJ
ajfa-1289	25	5	empirical	empirical	ADJ
ajfa-1289	25	6	studies	study	NOUN
ajfa-1289	25	7	about	about	ADP
ajfa-1289	25	8	tbl	tbl	NOUN
ajfa-1289	25	9	reporting	reporting	NOUN
ajfa-1289	25	10	have	have	AUX
ajfa-1289	25	11	focused	focus	VERB
ajfa-1289	25	12	on	on	ADP
ajfa-1289	25	13	the	the	DET
ajfa-1289	25	14	united	united	PROPN
ajfa-1289	25	15	states	states	PROPN
ajfa-1289	25	16	of	of	ADP
ajfa-1289	25	17	america	america	PROPN
ajfa-1289	25	18	,	,	PUNCT
ajfa-1289	25	19	canada	canada	PROPN
ajfa-1289	25	20	,	,	PUNCT
ajfa-1289	25	21	australia	australia	PROPN
ajfa-1289	25	22	,	,	PUNCT
ajfa-1289	25	23	new	new	PROPN
ajfa-1289	25	24	zealand	zealand	PROPN
ajfa-1289	25	25	,	,	PUNCT
ajfa-1289	25	26	japan	japan	PROPN
ajfa-1289	25	27	,	,	PUNCT
ajfa-1289	25	28	the	the	DET
ajfa-1289	25	29	united	united	ADJ
ajfa-1289	25	30	kingdom	kingdom	PROPN
ajfa-1289	25	31	and	and	CCONJ
ajfa-1289	25	32	other	other	ADJ
ajfa-1289	25	33	european	european	ADJ
ajfa-1289	25	34	countries	country	NOUN
ajfa-1289	25	35	,	,	PUNCT
ajfa-1289	25	36	there	there	PRON
ajfa-1289	25	37	are	be	VERB
ajfa-1289	25	38	fewer	few	ADJ
ajfa-1289	25	39	studies	study	NOUN
ajfa-1289	25	40	about	about	ADP
ajfa-1289	25	41	tbl	tbl	NOUN
ajfa-1289	25	42	reporting	report	VERB
ajfa-1289	25	43	by	by	ADP
ajfa-1289	25	44	companies	company	NOUN
ajfa-1289	25	45	in	in	ADP
ajfa-1289	25	46	developing	develop	VERB
ajfa-1289	25	47	countries	country	NOUN
ajfa-1289	25	48	where	where	SCONJ
ajfa-1289	25	49	stakeholders	stakeholder	NOUN
ajfa-1289	25	50	still	still	ADV
ajfa-1289	25	51	do	do	AUX
ajfa-1289	25	52	not	not	PART
ajfa-1289	25	53	have	have	VERB
ajfa-1289	25	54	the	the	DET
ajfa-1289	25	55	power	power	NOUN
ajfa-1289	25	56	to	to	PART
ajfa-1289	25	57	force	force	VERB
ajfa-1289	25	58	companies	company	NOUN
ajfa-1289	25	59	to	to	PART
ajfa-1289	25	60	provide	provide	VERB
ajfa-1289	25	61	non	non	ADJ
ajfa-1289	25	62	-	-	ADJ
ajfa-1289	25	63	financial	financial	ADJ
ajfa-1289	25	64	information	information	NOUN
ajfa-1289	25	65	.	.	PUNCT
ajfa-1289	26	1	there	there	PRON
ajfa-1289	26	2	is	be	VERB
ajfa-1289	26	3	no	no	DET
ajfa-1289	26	4	evidence	evidence	NOUN
ajfa-1289	26	5	of	of	ADP
ajfa-1289	26	6	tbl	tbl	NOUN
ajfa-1289	26	7	reporting	report	VERB
ajfa-1289	26	8	by	by	ADP
ajfa-1289	26	9	thai	thai	ADJ
ajfa-1289	26	10	listed	list	VERB
ajfa-1289	26	11	companies	company	NOUN
ajfa-1289	26	12	.	.	PUNCT
ajfa-1289	27	1	moreover	moreover	ADV
ajfa-1289	27	2	,	,	PUNCT
ajfa-1289	27	3	social	social	ADJ
ajfa-1289	27	4	and	and	CCONJ
ajfa-1289	27	5	environmental	environmental	ADJ
ajfa-1289	27	6	disclosures	disclosure	NOUN
ajfa-1289	27	7	by	by	ADP
ajfa-1289	27	8	thai	thai	ADJ
ajfa-1289	27	9	listed	list	VERB
ajfa-1289	27	10	companies	company	NOUN
ajfa-1289	27	11	are	be	AUX
ajfa-1289	27	12	still	still	ADV
ajfa-1289	27	13	made	make	VERB
ajfa-1289	27	14	only	only	ADV
ajfa-1289	27	15	on	on	ADP
ajfa-1289	27	16	a	a	DET
ajfa-1289	27	17	voluntary	voluntary	ADJ
ajfa-1289	27	18	basis	basis	NOUN
ajfa-1289	27	19	so	so	SCONJ
ajfa-1289	27	20	the	the	DET
ajfa-1289	27	21	extent	extent	NOUN
ajfa-1289	27	22	and	and	CCONJ
ajfa-1289	27	23	level	level	NOUN
ajfa-1289	27	24	of	of	ADP
ajfa-1289	27	25	tbl	tbl	NOUN
ajfa-1289	27	26	reporting	report	VERB
ajfa-1289	27	27	from	from	ADP
ajfa-1289	27	28	social	social	ADJ
ajfa-1289	27	29	and	and	CCONJ
ajfa-1289	27	30	environmental	environmental	ADJ
ajfa-1289	27	31	perspectives	perspective	NOUN
ajfa-1289	27	32	is	be	AUX
ajfa-1289	27	33	unknown	unknown	ADJ
ajfa-1289	27	34	.	.	PUNCT
ajfa-1289	28	1	therefore	therefore	ADV
ajfa-1289	28	2	,	,	PUNCT
ajfa-1289	28	3	this	this	DET
ajfa-1289	28	4	study	study	NOUN
ajfa-1289	28	5	aims	aim	VERB
ajfa-1289	28	6	to	to	PART
ajfa-1289	28	7	fill	fill	VERB
ajfa-1289	28	8	that	that	DET
ajfa-1289	28	9	gap	gap	NOUN
ajfa-1289	28	10	by	by	ADP
ajfa-1289	28	11	investigating	investigate	VERB
ajfa-1289	28	12	narrative	narrative	ADJ
ajfa-1289	28	13	tbl	tbl	NOUN
ajfa-1289	28	14	reporting	report	VERB
ajfa-1289	28	15	in	in	ADP
ajfa-1289	28	16	the	the	DET
ajfa-1289	28	17	annual	annual	ADJ
ajfa-1289	28	18	reports	report	NOUN
ajfa-1289	28	19	of	of	ADP
ajfa-1289	28	20	the	the	DET
ajfa-1289	28	21	top	top	ADJ
ajfa-1289	28	22	50	50	NUM
ajfa-1289	28	23	largest	large	ADJ
ajfa-1289	28	24	thai	thai	ADJ
ajfa-1289	28	25	listed	list	VERB
ajfa-1289	28	26	companies	company	NOUN
ajfa-1289	28	27	,	,	PUNCT
ajfa-1289	28	28	testing	test	VERB
ajfa-1289	28	29	whether	whether	SCONJ
ajfa-1289	28	30	there	there	PRON
ajfa-1289	28	31	is	be	VERB
ajfa-1289	28	32	any	any	DET
ajfa-1289	28	33	asian	asian	ADJ
ajfa-1289	28	34	journal	journal	NOUN
ajfa-1289	28	35	of	of	ADP
ajfa-1289	28	36	finance	finance	PROPN
ajfa-1289	28	37	&	&	CCONJ
ajfa-1289	28	38	accounting	accounting	PROPN
ajfa-1289	28	39	issn	issn	PROPN
ajfa-1289	28	40	1946	1946	NUM
ajfa-1289	28	41	-	-	PUNCT
ajfa-1289	28	42	052x	052x	NOUN
ajfa-1289	28	43	2012	2012	NUM
ajfa-1289	28	44	,	,	PUNCT
ajfa-1289	28	45	vol	vol	NOUN
ajfa-1289	28	46	.	.	PROPN
ajfa-1289	28	47	4	4	NUM
ajfa-1289	28	48	,	,	PUNCT
ajfa-1289	28	49	no	no	INTJ
ajfa-1289	28	50	.	.	NOUN
ajfa-1289	28	51	1	1	NUM
ajfa-1289	28	52	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	28	53	71	71	NUM
ajfa-1289	28	54	relationship	relationship	NOUN
ajfa-1289	28	55	between	between	ADP
ajfa-1289	28	56	the	the	DET
ajfa-1289	28	57	extent	extent	NOUN
ajfa-1289	28	58	of	of	ADP
ajfa-1289	28	59	tbl	tbl	NOUN
ajfa-1289	28	60	reporting	reporting	NOUN
ajfa-1289	28	61	and	and	CCONJ
ajfa-1289	28	62	a	a	DET
ajfa-1289	28	63	variety	variety	NOUN
ajfa-1289	28	64	of	of	ADP
ajfa-1289	28	65	factors	factor	NOUN
ajfa-1289	28	66	used	use	VERB
ajfa-1289	28	67	in	in	ADP
ajfa-1289	28	68	previous	previous	ADJ
ajfa-1289	28	69	studies	study	NOUN
ajfa-1289	28	70	conducted	conduct	VERB
ajfa-1289	28	71	in	in	ADP
ajfa-1289	28	72	more	more	ADJ
ajfa-1289	28	73	developed	develop	VERB
ajfa-1289	28	74	countries	country	NOUN
ajfa-1289	28	75	.	.	PUNCT
ajfa-1289	29	1	the	the	DET
ajfa-1289	29	2	study	study	NOUN
ajfa-1289	29	3	also	also	ADV
ajfa-1289	29	4	compares	compare	VERB
ajfa-1289	29	5	its	its	PRON
ajfa-1289	29	6	findings	finding	NOUN
ajfa-1289	29	7	with	with	ADP
ajfa-1289	29	8	findings	finding	NOUN
ajfa-1289	29	9	reported	report	VERB
ajfa-1289	29	10	in	in	ADP
ajfa-1289	29	11	previous	previous	ADJ
ajfa-1289	29	12	studies	study	NOUN
ajfa-1289	29	13	relating	relate	VERB
ajfa-1289	29	14	to	to	ADP
ajfa-1289	29	15	tbl	tbl	NOUN
ajfa-1289	29	16	reporting	report	VERB
ajfa-1289	29	17	in	in	ADP
ajfa-1289	29	18	developed	develop	VERB
ajfa-1289	29	19	countries	country	NOUN
ajfa-1289	29	20	.	.	PUNCT
ajfa-1289	30	1	there	there	PRON
ajfa-1289	30	2	are	be	VERB
ajfa-1289	30	3	three	three	NUM
ajfa-1289	30	4	research	research	NOUN
ajfa-1289	30	5	questions	question	NOUN
ajfa-1289	30	6	in	in	ADP
ajfa-1289	30	7	this	this	DET
ajfa-1289	30	8	study	study	NOUN
ajfa-1289	30	9	1	1	NUM
ajfa-1289	30	10	)	)	PUNCT
ajfa-1289	30	11	is	be	AUX
ajfa-1289	30	12	there	there	PRON
ajfa-1289	30	13	tbl	tbl	NOUN
ajfa-1289	30	14	reporting	reporting	NOUN
ajfa-1289	30	15	in	in	ADP
ajfa-1289	30	16	any	any	PRON
ajfa-1289	30	17	of	of	ADP
ajfa-1289	30	18	the	the	DET
ajfa-1289	30	19	annual	annual	ADJ
ajfa-1289	30	20	reports	report	NOUN
ajfa-1289	30	21	of	of	ADP
ajfa-1289	30	22	listed	list	VERB
ajfa-1289	30	23	companies	company	NOUN
ajfa-1289	30	24	in	in	ADP
ajfa-1289	30	25	the	the	DET
ajfa-1289	30	26	set	set	NOUN
ajfa-1289	30	27	;	;	PUNCT
ajfa-1289	30	28	2	2	X
ajfa-1289	30	29	)	)	PUNCT
ajfa-1289	30	30	what	what	PRON
ajfa-1289	30	31	are	be	AUX
ajfa-1289	30	32	the	the	DET
ajfa-1289	30	33	factors	factor	NOUN
ajfa-1289	30	34	influencing	influence	VERB
ajfa-1289	30	35	tbl	tbl	NOUN
ajfa-1289	30	36	reporting	reporting	NOUN
ajfa-1289	30	37	;	;	PUNCT
ajfa-1289	30	38	and	and	CCONJ
ajfa-1289	30	39	3	3	X
ajfa-1289	30	40	)	)	PUNCT
ajfa-1289	30	41	what	what	DET
ajfa-1289	30	42	differences	difference	NOUN
ajfa-1289	30	43	are	be	AUX
ajfa-1289	30	44	there	there	ADV
ajfa-1289	30	45	in	in	ADP
ajfa-1289	30	46	the	the	DET
ajfa-1289	30	47	extent	extent	NOUN
ajfa-1289	30	48	of	of	ADP
ajfa-1289	30	49	tbl	tbl	NOUN
ajfa-1289	30	50	reporting	reporting	NOUN
ajfa-1289	30	51	found	find	VERB
ajfa-1289	30	52	in	in	ADP
ajfa-1289	30	53	the	the	DET
ajfa-1289	30	54	present	present	ADJ
ajfa-1289	30	55	study	study	NOUN
ajfa-1289	30	56	conducted	conduct	VERB
ajfa-1289	30	57	in	in	ADP
ajfa-1289	30	58	a	a	DET
ajfa-1289	30	59	developing	develop	VERB
ajfa-1289	30	60	country	country	NOUN
ajfa-1289	30	61	and	and	CCONJ
ajfa-1289	30	62	that	that	PRON
ajfa-1289	30	63	found	find	VERB
ajfa-1289	30	64	in	in	ADP
ajfa-1289	30	65	previous	previous	ADJ
ajfa-1289	30	66	studies	study	NOUN
ajfa-1289	30	67	conducted	conduct	VERB
ajfa-1289	30	68	in	in	ADP
ajfa-1289	30	69	developed	develop	VERB
ajfa-1289	30	70	countries	country	NOUN
ajfa-1289	30	71	.	.	PUNCT
ajfa-1289	31	1	the	the	DET
ajfa-1289	31	2	remainder	remainder	NOUN
ajfa-1289	31	3	of	of	ADP
ajfa-1289	31	4	this	this	DET
ajfa-1289	31	5	paper	paper	NOUN
ajfa-1289	31	6	is	be	AUX
ajfa-1289	31	7	organized	organize	VERB
ajfa-1289	31	8	as	as	SCONJ
ajfa-1289	31	9	follows	follow	VERB
ajfa-1289	31	10	.	.	PUNCT
ajfa-1289	32	1	section	section	NOUN
ajfa-1289	32	2	2	2	NUM
ajfa-1289	32	3	reviews	review	VERB
ajfa-1289	32	4	the	the	DET
ajfa-1289	32	5	theoretical	theoretical	ADJ
ajfa-1289	32	6	perspective	perspective	NOUN
ajfa-1289	32	7	.	.	PUNCT
ajfa-1289	33	1	section	section	NOUN
ajfa-1289	33	2	3	3	NUM
ajfa-1289	33	3	discusses	discuss	VERB
ajfa-1289	33	4	the	the	DET
ajfa-1289	33	5	background	background	NOUN
ajfa-1289	33	6	of	of	ADP
ajfa-1289	33	7	tbl	tbl	NOUN
ajfa-1289	33	8	reporting	report	VERB
ajfa-1289	33	9	in	in	ADP
ajfa-1289	33	10	thailand	thailand	PROPN
ajfa-1289	33	11	.	.	PUNCT
ajfa-1289	34	1	sections	section	NOUN
ajfa-1289	34	2	4	4	NUM
ajfa-1289	34	3	and	and	CCONJ
ajfa-1289	34	4	5	5	NUM
ajfa-1289	34	5	review	review	VERB
ajfa-1289	34	6	relevant	relevant	ADJ
ajfa-1289	34	7	literature	literature	NOUN
ajfa-1289	34	8	and	and	CCONJ
ajfa-1289	34	9	identify	identify	VERB
ajfa-1289	34	10	the	the	DET
ajfa-1289	34	11	factors	factor	NOUN
ajfa-1289	34	12	potentially	potentially	ADV
ajfa-1289	34	13	influencing	influence	VERB
ajfa-1289	34	14	tbl	tbl	NOUN
ajfa-1289	34	15	reporting	reporting	NOUN
ajfa-1289	34	16	.	.	PUNCT
ajfa-1289	35	1	section	section	NOUN
ajfa-1289	35	2	6	6	NUM
ajfa-1289	35	3	details	detail	NOUN
ajfa-1289	35	4	the	the	DET
ajfa-1289	35	5	research	research	NOUN
ajfa-1289	35	6	design	design	NOUN
ajfa-1289	35	7	and	and	CCONJ
ajfa-1289	35	8	methodology	methodology	NOUN
ajfa-1289	35	9	including	include	VERB
ajfa-1289	35	10	the	the	DET
ajfa-1289	35	11	methods	method	NOUN
ajfa-1289	35	12	of	of	ADP
ajfa-1289	35	13	data	datum	NOUN
ajfa-1289	35	14	analysis	analysis	NOUN
ajfa-1289	35	15	employed	employ	VERB
ajfa-1289	35	16	.	.	PUNCT
ajfa-1289	36	1	the	the	DET
ajfa-1289	36	2	study	study	NOUN
ajfa-1289	36	3	findings	finding	NOUN
ajfa-1289	36	4	are	be	AUX
ajfa-1289	36	5	presented	present	VERB
ajfa-1289	36	6	in	in	ADP
ajfa-1289	36	7	section	section	NOUN
ajfa-1289	36	8	7	7	NUM
ajfa-1289	36	9	,	,	PUNCT
ajfa-1289	36	10	and	and	CCONJ
ajfa-1289	36	11	finally	finally	ADV
ajfa-1289	36	12	,	,	PUNCT
ajfa-1289	36	13	the	the	DET
ajfa-1289	36	14	conclusions	conclusion	NOUN
ajfa-1289	36	15	and	and	CCONJ
ajfa-1289	36	16	limitations	limitation	NOUN
ajfa-1289	36	17	of	of	ADP
ajfa-1289	36	18	the	the	DET
ajfa-1289	36	19	study	study	NOUN
ajfa-1289	36	20	are	be	AUX
ajfa-1289	36	21	set	set	VERB
ajfa-1289	36	22	out	out	ADP
ajfa-1289	36	23	in	in	ADP
ajfa-1289	36	24	section	section	NOUN
ajfa-1289	36	25	8	8	NUM
ajfa-1289	36	26	.	.	NOUN
ajfa-1289	37	1	2	2	NUM
ajfa-1289	37	2	.	.	X
ajfa-1289	37	3	theoretical	theoretical	ADJ
ajfa-1289	37	4	perspective	perspective	NOUN
ajfa-1289	37	5	despite	despite	SCONJ
ajfa-1289	37	6	the	the	DET
ajfa-1289	37	7	different	different	ADJ
ajfa-1289	37	8	theoretical	theoretical	ADJ
ajfa-1289	37	9	approaches	approach	NOUN
ajfa-1289	37	10	that	that	PRON
ajfa-1289	37	11	can	can	AUX
ajfa-1289	37	12	be	be	AUX
ajfa-1289	37	13	and	and	CCONJ
ajfa-1289	37	14	have	have	AUX
ajfa-1289	37	15	been	be	AUX
ajfa-1289	37	16	used	use	VERB
ajfa-1289	37	17	to	to	PART
ajfa-1289	37	18	explain	explain	VERB
ajfa-1289	37	19	tbl	tbl	NOUN
ajfa-1289	37	20	reporting	reporting	NOUN
ajfa-1289	37	21	,	,	PUNCT
ajfa-1289	37	22	the	the	DET
ajfa-1289	37	23	most	most	ADV
ajfa-1289	37	24	widely	widely	ADV
ajfa-1289	37	25	advanced	advanced	ADJ
ajfa-1289	37	26	theoretical	theoretical	ADJ
ajfa-1289	37	27	perspectives	perspective	NOUN
ajfa-1289	37	28	in	in	ADP
ajfa-1289	37	29	the	the	DET
ajfa-1289	37	30	social	social	ADJ
ajfa-1289	37	31	and	and	CCONJ
ajfa-1289	37	32	environmental	environmental	ADJ
ajfa-1289	37	33	accounting	accounting	NOUN
ajfa-1289	37	34	literature	literature	NOUN
ajfa-1289	37	35	are	be	AUX
ajfa-1289	37	36	legitimacy	legitimacy	NOUN
ajfa-1289	37	37	and	and	CCONJ
ajfa-1289	37	38	stakeholder	stakeholder	NOUN
ajfa-1289	37	39	theories	theory	NOUN
ajfa-1289	37	40	(	(	PUNCT
ajfa-1289	37	41	branco	branco	PROPN
ajfa-1289	37	42	,	,	PUNCT
ajfa-1289	37	43	eugenio	eugenio	PROPN
ajfa-1289	37	44	,	,	PUNCT
ajfa-1289	37	45	&	&	CCONJ
ajfa-1289	37	46	ribeiro	ribeiro	PROPN
ajfa-1289	37	47	,	,	PUNCT
ajfa-1289	37	48	2008	2008	NUM
ajfa-1289	37	49	;	;	PUNCT
ajfa-1289	37	50	m.	m.	PROPN
ajfa-1289	37	51	islam	islam	PROPN
ajfa-1289	37	52	&	&	CCONJ
ajfa-1289	37	53	c.	c.	PROPN
ajfa-1289	37	54	deegan	deegan	PROPN
ajfa-1289	37	55	,	,	PUNCT
ajfa-1289	37	56	2010	2010	NUM
ajfa-1289	37	57	;	;	PUNCT
ajfa-1289	37	58	joshi	joshi	PROPN
ajfa-1289	37	59	&	&	CCONJ
ajfa-1289	37	60	gao	gao	PROPN
ajfa-1289	37	61	,	,	PUNCT
ajfa-1289	37	62	2009	2009	NUM
ajfa-1289	37	63	)	)	PUNCT
ajfa-1289	37	64	.	.	PUNCT
ajfa-1289	38	1	these	these	DET
ajfa-1289	38	2	theories	theory	NOUN
ajfa-1289	38	3	reflect	reflect	VERB
ajfa-1289	38	4	the	the	DET
ajfa-1289	38	5	view	view	NOUN
ajfa-1289	38	6	that	that	SCONJ
ajfa-1289	38	7	corporations	corporation	NOUN
ajfa-1289	38	8	with	with	ADP
ajfa-1289	38	9	proactive	proactive	ADJ
ajfa-1289	38	10	social	social	ADJ
ajfa-1289	38	11	and	and	CCONJ
ajfa-1289	38	12	environmental	environmental	ADJ
ajfa-1289	38	13	programmes	programme	NOUN
ajfa-1289	38	14	gain	gain	VERB
ajfa-1289	38	15	a	a	DET
ajfa-1289	38	16	competitive	competitive	ADJ
ajfa-1289	38	17	advantage	advantage	NOUN
ajfa-1289	38	18	over	over	ADP
ajfa-1289	38	19	less	less	ADV
ajfa-1289	38	20	socially	socially	ADV
ajfa-1289	38	21	and	and	CCONJ
ajfa-1289	38	22	environmentally	environmentally	ADV
ajfa-1289	38	23	active	active	ADJ
ajfa-1289	38	24	companies	company	NOUN
ajfa-1289	38	25	by	by	ADP
ajfa-1289	38	26	sharing	share	VERB
ajfa-1289	38	27	their	their	PRON
ajfa-1289	38	28	social	social	ADJ
ajfa-1289	38	29	and	and	CCONJ
ajfa-1289	38	30	environmental	environmental	ADJ
ajfa-1289	38	31	activities	activity	NOUN
ajfa-1289	38	32	with	with	ADP
ajfa-1289	38	33	stakeholder	stakeholder	NOUN
ajfa-1289	38	34	groups	group	NOUN
ajfa-1289	38	35	.	.	PUNCT
ajfa-1289	39	1	however	however	ADV
ajfa-1289	39	2	,	,	PUNCT
ajfa-1289	39	3	this	this	DET
ajfa-1289	39	4	study	study	NOUN
ajfa-1289	39	5	uses	use	VERB
ajfa-1289	39	6	only	only	ADV
ajfa-1289	39	7	stakeholder	stakeholder	NOUN
ajfa-1289	39	8	theory	theory	NOUN
ajfa-1289	39	9	to	to	PART
ajfa-1289	39	10	investigate	investigate	VERB
ajfa-1289	39	11	tbl	tbl	NOUN
ajfa-1289	39	12	reporting	reporting	NOUN
ajfa-1289	39	13	by	by	ADP
ajfa-1289	39	14	thai	thai	ADJ
ajfa-1289	39	15	listed	list	VERB
ajfa-1289	39	16	companies	company	NOUN
ajfa-1289	39	17	in	in	ADP
ajfa-1289	39	18	annual	annual	ADJ
ajfa-1289	39	19	reports	report	NOUN
ajfa-1289	39	20	because	because	SCONJ
ajfa-1289	39	21	this	this	DET
ajfa-1289	39	22	theory	theory	NOUN
ajfa-1289	39	23	is	be	AUX
ajfa-1289	39	24	premised	premise	VERB
ajfa-1289	39	25	on	on	ADP
ajfa-1289	39	26	the	the	DET
ajfa-1289	39	27	notion	notion	NOUN
ajfa-1289	39	28	that	that	SCONJ
ajfa-1289	39	29	stakeholders	stakeholder	NOUN
ajfa-1289	39	30	expect	expect	VERB
ajfa-1289	39	31	companies	company	NOUN
ajfa-1289	39	32	to	to	PART
ajfa-1289	39	33	be	be	AUX
ajfa-1289	39	34	socially	socially	ADV
ajfa-1289	39	35	and	and	CCONJ
ajfa-1289	39	36	environmentally	environmentally	ADV
ajfa-1289	39	37	responsible	responsible	ADJ
ajfa-1289	39	38	so	so	SCONJ
ajfa-1289	39	39	that	that	SCONJ
ajfa-1289	39	40	there	there	PRON
ajfa-1289	39	41	is	be	VERB
ajfa-1289	39	42	a	a	DET
ajfa-1289	39	43	market	market	NOUN
ajfa-1289	39	44	premium	premium	NOUN
ajfa-1289	39	45	in	in	ADP
ajfa-1289	39	46	improved	improved	ADJ
ajfa-1289	39	47	social	social	ADJ
ajfa-1289	39	48	and	and	CCONJ
ajfa-1289	39	49	environmental	environmental	ADJ
ajfa-1289	39	50	performance	performance	NOUN
ajfa-1289	39	51	.	.	PUNCT
ajfa-1289	40	1	the	the	DET
ajfa-1289	40	2	theory	theory	NOUN
ajfa-1289	40	3	is	be	AUX
ajfa-1289	40	4	also	also	ADV
ajfa-1289	40	5	concerned	concerned	ADJ
ajfa-1289	40	6	with	with	ADP
ajfa-1289	40	7	the	the	DET
ajfa-1289	40	8	ways	way	NOUN
ajfa-1289	40	9	companies	company	NOUN
ajfa-1289	40	10	manage	manage	VERB
ajfa-1289	40	11	their	their	PRON
ajfa-1289	40	12	stakeholder	stakeholder	NOUN
ajfa-1289	40	13	relationships	relationship	NOUN
ajfa-1289	40	14	(	(	PUNCT
ajfa-1289	40	15	gray	gray	ADJ
ajfa-1289	40	16	,	,	PUNCT
ajfa-1289	40	17	collison	collison	PROPN
ajfa-1289	40	18	,	,	PUNCT
ajfa-1289	40	19	&	&	CCONJ
ajfa-1289	40	20	bebbington	bebbington	PROPN
ajfa-1289	40	21	,	,	PUNCT
ajfa-1289	40	22	1998	1998	NUM
ajfa-1289	40	23	;	;	PUNCT
ajfa-1289	40	24	llena	llena	PROPN
ajfa-1289	40	25	,	,	PUNCT
ajfa-1289	40	26	monera	monera	NOUN
ajfa-1289	40	27	,	,	PUNCT
ajfa-1289	40	28	&	&	CCONJ
ajfa-1289	40	29	hernandez	hernandez	PROPN
ajfa-1289	40	30	,	,	PUNCT
ajfa-1289	40	31	2007	2007	NUM
ajfa-1289	40	32	;	;	PUNCT
ajfa-1289	40	33	roberts	robert	NOUN
ajfa-1289	40	34	,	,	PUNCT
ajfa-1289	40	35	1992	1992	NUM
ajfa-1289	40	36	)	)	PUNCT
ajfa-1289	40	37	.	.	PUNCT
ajfa-1289	41	1	stakeholder	stakeholder	NOUN
ajfa-1289	41	2	theory	theory	NOUN
ajfa-1289	41	3	explains	explain	VERB
ajfa-1289	41	4	specific	specific	ADJ
ajfa-1289	41	5	corporate	corporate	ADJ
ajfa-1289	41	6	actions	action	NOUN
ajfa-1289	41	7	and	and	CCONJ
ajfa-1289	41	8	activities	activity	NOUN
ajfa-1289	41	9	using	use	VERB
ajfa-1289	41	10	a	a	DET
ajfa-1289	41	11	stakeholder	stakeholder	NOUN
ajfa-1289	41	12	-	-	PUNCT
ajfa-1289	41	13	agency	agency	NOUN
ajfa-1289	41	14	approach	approach	NOUN
ajfa-1289	41	15	,	,	PUNCT
ajfa-1289	41	16	and	and	CCONJ
ajfa-1289	41	17	is	be	AUX
ajfa-1289	41	18	concerned	concern	VERB
ajfa-1289	41	19	with	with	ADP
ajfa-1289	41	20	how	how	SCONJ
ajfa-1289	41	21	relationships	relationship	NOUN
ajfa-1289	41	22	with	with	ADP
ajfa-1289	41	23	stakeholders	stakeholder	NOUN
ajfa-1289	41	24	are	be	AUX
ajfa-1289	41	25	managed	manage	VERB
ajfa-1289	41	26	by	by	ADP
ajfa-1289	41	27	companies	company	NOUN
ajfa-1289	41	28	in	in	ADP
ajfa-1289	41	29	terms	term	NOUN
ajfa-1289	41	30	of	of	ADP
ajfa-1289	41	31	the	the	DET
ajfa-1289	41	32	acknowledgement	acknowledgement	NOUN
ajfa-1289	41	33	of	of	ADP
ajfa-1289	41	34	stakeholder	stakeholder	NOUN
ajfa-1289	41	35	accountability	accountability	NOUN
ajfa-1289	41	36	(	(	PUNCT
ajfa-1289	41	37	cheng	cheng	PROPN
ajfa-1289	41	38	&	&	CCONJ
ajfa-1289	41	39	fan	fan	PROPN
ajfa-1289	41	40	,	,	PUNCT
ajfa-1289	41	41	2010	2010	NUM
ajfa-1289	41	42	;	;	PUNCT
ajfa-1289	41	43	freeman	freeman	PROPN
ajfa-1289	41	44	,	,	PUNCT
ajfa-1289	41	45	harrison	harrison	PROPN
ajfa-1289	41	46	,	,	PUNCT
ajfa-1289	41	47	&	&	CCONJ
ajfa-1289	41	48	wick	wick	PROPN
ajfa-1289	41	49	,	,	PUNCT
ajfa-1289	41	50	2007	2007	NUM
ajfa-1289	41	51	)	)	PUNCT
ajfa-1289	41	52	.	.	PUNCT
ajfa-1289	42	1	as	as	SCONJ
ajfa-1289	42	2	stakeholder	stakeholder	NOUN
ajfa-1289	42	3	influences	influence	NOUN
ajfa-1289	42	4	become	become	VERB
ajfa-1289	42	5	crucial	crucial	ADJ
ajfa-1289	42	6	for	for	ADP
ajfa-1289	42	7	corporate	corporate	ADJ
ajfa-1289	42	8	image	image	NOUN
ajfa-1289	42	9	and	and	CCONJ
ajfa-1289	42	10	comparative	comparative	ADJ
ajfa-1289	42	11	advantage	advantage	NOUN
ajfa-1289	42	12	,	,	PUNCT
ajfa-1289	42	13	companies	company	NOUN
ajfa-1289	42	14	manage	manage	VERB
ajfa-1289	42	15	their	their	PRON
ajfa-1289	42	16	stakeholder	stakeholder	NOUN
ajfa-1289	42	17	relationships	relationship	NOUN
ajfa-1289	42	18	by	by	ADP
ajfa-1289	42	19	providing	provide	VERB
ajfa-1289	42	20	information	information	NOUN
ajfa-1289	42	21	,	,	PUNCT
ajfa-1289	42	22	often	often	ADV
ajfa-1289	42	23	in	in	ADP
ajfa-1289	42	24	the	the	DET
ajfa-1289	42	25	form	form	NOUN
ajfa-1289	42	26	of	of	ADP
ajfa-1289	42	27	voluntary	voluntary	ADJ
ajfa-1289	42	28	disclosures	disclosure	NOUN
ajfa-1289	42	29	in	in	ADP
ajfa-1289	42	30	their	their	PRON
ajfa-1289	42	31	annual	annual	ADJ
ajfa-1289	42	32	reports	report	NOUN
ajfa-1289	42	33	or	or	CCONJ
ajfa-1289	42	34	on	on	ADP
ajfa-1289	42	35	their	their	PRON
ajfa-1289	42	36	websites	website	NOUN
ajfa-1289	42	37	.	.	PUNCT
ajfa-1289	43	1	the	the	DET
ajfa-1289	43	2	justification	justification	NOUN
ajfa-1289	43	3	is	be	AUX
ajfa-1289	43	4	that	that	SCONJ
ajfa-1289	43	5	stakeholders	stakeholder	NOUN
ajfa-1289	43	6	which	which	PRON
ajfa-1289	43	7	(	(	PUNCT
ajfa-1289	43	8	collier	collier	NOUN
ajfa-1289	43	9	,	,	PUNCT
ajfa-1289	43	10	2008	2008	NUM
ajfa-1289	43	11	)	)	PUNCT
ajfa-1289	43	12	defines	define	NOUN
ajfa-1289	43	13	as	as	ADP
ajfa-1289	43	14	those	those	PRON
ajfa-1289	43	15	who	who	PRON
ajfa-1289	43	16	have	have	VERB
ajfa-1289	43	17	a	a	DET
ajfa-1289	43	18	stake	stake	NOUN
ajfa-1289	43	19	in	in	ADP
ajfa-1289	43	20	an	an	DET
ajfa-1289	43	21	organisation	organisation	NOUN
ajfa-1289	43	22	,	,	PUNCT
ajfa-1289	43	23	have	have	VERB
ajfa-1289	43	24	something	something	PRON
ajfa-1289	43	25	at	at	ADP
ajfa-1289	43	26	risk	risk	NOUN
ajfa-1289	43	27	as	as	ADV
ajfa-1289	43	28	well	well	ADV
ajfa-1289	43	29	as	as	ADP
ajfa-1289	43	30	the	the	DET
ajfa-1289	43	31	power	power	NOUN
ajfa-1289	43	32	to	to	PART
ajfa-1289	43	33	influence	influence	VERB
ajfa-1289	43	34	the	the	DET
ajfa-1289	43	35	organisation	organisation	NOUN
ajfa-1289	43	36	,	,	PUNCT
ajfa-1289	43	37	including	include	VERB
ajfa-1289	43	38	its	its	PRON
ajfa-1289	43	39	actions	action	NOUN
ajfa-1289	43	40	,	,	PUNCT
ajfa-1289	43	41	decisions	decision	NOUN
ajfa-1289	43	42	,	,	PUNCT
ajfa-1289	43	43	policies	policy	NOUN
ajfa-1289	43	44	or	or	CCONJ
ajfa-1289	43	45	goals	goal	NOUN
ajfa-1289	43	46	.	.	PUNCT
ajfa-1289	44	1	potential	potential	ADJ
ajfa-1289	44	2	stakeholders	stakeholder	NOUN
ajfa-1289	44	3	include	include	VERB
ajfa-1289	44	4	shareholders	shareholder	NOUN
ajfa-1289	44	5	,	,	PUNCT
ajfa-1289	44	6	creditors	creditor	NOUN
ajfa-1289	44	7	,	,	PUNCT
ajfa-1289	44	8	suppliers	supplier	NOUN
ajfa-1289	44	9	,	,	PUNCT
ajfa-1289	44	10	government	government	NOUN
ajfa-1289	44	11	,	,	PUNCT
ajfa-1289	44	12	customers	customer	NOUN
ajfa-1289	44	13	,	,	PUNCT
ajfa-1289	44	14	competitors	competitor	NOUN
ajfa-1289	44	15	,	,	PUNCT
ajfa-1289	44	16	employees	employee	NOUN
ajfa-1289	44	17	,	,	PUNCT
ajfa-1289	44	18	employees	employee	NOUN
ajfa-1289	44	19	’	’	PART
ajfa-1289	44	20	families	family	NOUN
ajfa-1289	44	21	,	,	PUNCT
ajfa-1289	44	22	media	medium	NOUN
ajfa-1289	44	23	,	,	PUNCT
ajfa-1289	44	24	the	the	DET
ajfa-1289	44	25	local	local	ADJ
ajfa-1289	44	26	community	community	NOUN
ajfa-1289	44	27	,	,	PUNCT
ajfa-1289	44	28	local	local	ADJ
ajfa-1289	44	29	charities	charity	NOUN
ajfa-1289	44	30	,	,	PUNCT
ajfa-1289	44	31	and	and	CCONJ
ajfa-1289	44	32	future	future	ADJ
ajfa-1289	44	33	generations	generation	NOUN
ajfa-1289	44	34	(	(	PUNCT
ajfa-1289	44	35	carrol	carrol	NOUN
ajfa-1289	44	36	&	&	CCONJ
ajfa-1289	44	37	bucholtz	bucholtz	PROPN
ajfa-1289	44	38	,	,	PUNCT
ajfa-1289	44	39	2006	2006	NUM
ajfa-1289	44	40	;	;	PUNCT
ajfa-1289	44	41	c.	c.	PROPN
ajfa-1289	44	42	deegan	deegan	PROPN
ajfa-1289	44	43	,	,	PUNCT
ajfa-1289	44	44	2001	2001	NUM
ajfa-1289	44	45	)	)	PUNCT
ajfa-1289	44	46	.	.	PUNCT
ajfa-1289	45	1	according	accord	VERB
ajfa-1289	45	2	to	to	AUX
ajfa-1289	45	3	gray	gray	VERB
ajfa-1289	45	4	et	et	PROPN
ajfa-1289	45	5	al	al	PROPN
ajfa-1289	45	6	.	.	PROPN
ajfa-1289	46	1	(	(	PUNCT
ajfa-1289	46	2	1996	1996	NUM
ajfa-1289	46	3	)	)	PUNCT
ajfa-1289	46	4	,	,	PUNCT
ajfa-1289	46	5	stakeholders	stakeholder	NOUN
ajfa-1289	46	6	are	be	AUX
ajfa-1289	46	7	identified	identify	VERB
ajfa-1289	46	8	by	by	ADP
ajfa-1289	46	9	companies	company	NOUN
ajfa-1289	46	10	to	to	PART
ajfa-1289	46	11	ascertain	ascertain	VERB
ajfa-1289	46	12	which	which	PRON
ajfa-1289	46	13	groups	group	NOUN
ajfa-1289	46	14	need	need	VERB
ajfa-1289	46	15	to	to	PART
ajfa-1289	46	16	be	be	AUX
ajfa-1289	46	17	managed	manage	VERB
ajfa-1289	46	18	in	in	ADP
ajfa-1289	46	19	order	order	NOUN
ajfa-1289	46	20	to	to	PART
ajfa-1289	46	21	further	further	VERB
ajfa-1289	46	22	the	the	DET
ajfa-1289	46	23	interest	interest	NOUN
ajfa-1289	46	24	of	of	ADP
ajfa-1289	46	25	the	the	DET
ajfa-1289	46	26	corporation	corporation	NOUN
ajfa-1289	46	27	.	.	PUNCT
ajfa-1289	47	1	stakeholder	stakeholder	NOUN
ajfa-1289	47	2	theory	theory	NOUN
ajfa-1289	47	3	suggests	suggest	VERB
ajfa-1289	47	4	that	that	SCONJ
ajfa-1289	47	5	asian	asian	ADJ
ajfa-1289	47	6	journal	journal	NOUN
ajfa-1289	47	7	of	of	ADP
ajfa-1289	47	8	finance	finance	PROPN
ajfa-1289	47	9	&	&	CCONJ
ajfa-1289	47	10	accounting	accounting	PROPN
ajfa-1289	47	11	issn	issn	PROPN
ajfa-1289	47	12	1946	1946	NUM
ajfa-1289	47	13	-	-	PUNCT
ajfa-1289	47	14	052x	052x	NOUN
ajfa-1289	47	15	2012	2012	NUM
ajfa-1289	47	16	,	,	PUNCT
ajfa-1289	47	17	vol	vol	NOUN
ajfa-1289	47	18	.	.	PROPN
ajfa-1289	47	19	4	4	NUM
ajfa-1289	47	20	,	,	PUNCT
ajfa-1289	47	21	no	no	INTJ
ajfa-1289	47	22	.	.	NOUN
ajfa-1289	47	23	1	1	NUM
ajfa-1289	47	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	47	25	72	72	NUM
ajfa-1289	47	26	companies	company	NOUN
ajfa-1289	47	27	will	will	AUX
ajfa-1289	47	28	manage	manage	VERB
ajfa-1289	47	29	these	these	DET
ajfa-1289	47	30	relationships	relationship	NOUN
ajfa-1289	47	31	based	base	VERB
ajfa-1289	47	32	on	on	ADP
ajfa-1289	47	33	different	different	ADJ
ajfa-1289	47	34	factors	factor	NOUN
ajfa-1289	47	35	such	such	ADJ
ajfa-1289	47	36	as	as	ADP
ajfa-1289	47	37	the	the	DET
ajfa-1289	47	38	nature	nature	NOUN
ajfa-1289	47	39	of	of	ADP
ajfa-1289	47	40	the	the	DET
ajfa-1289	47	41	task	task	NOUN
ajfa-1289	47	42	environment	environment	NOUN
ajfa-1289	47	43	,	,	PUNCT
ajfa-1289	47	44	the	the	DET
ajfa-1289	47	45	salience	salience	NOUN
ajfa-1289	47	46	of	of	ADP
ajfa-1289	47	47	stakeholder	stakeholder	NOUN
ajfa-1289	47	48	groups	group	NOUN
ajfa-1289	47	49	and	and	CCONJ
ajfa-1289	47	50	the	the	DET
ajfa-1289	47	51	values	value	NOUN
ajfa-1289	47	52	of	of	ADP
ajfa-1289	47	53	decision	decision	NOUN
ajfa-1289	47	54	makers	maker	NOUN
ajfa-1289	47	55	who	who	PRON
ajfa-1289	47	56	determine	determine	VERB
ajfa-1289	47	57	the	the	DET
ajfa-1289	47	58	shareholder	shareholder	NOUN
ajfa-1289	47	59	ranking	ranking	NOUN
ajfa-1289	47	60	process	process	NOUN
ajfa-1289	47	61	(	(	PUNCT
ajfa-1289	47	62	donaldson	donaldson	PROPN
ajfa-1289	47	63	&	&	CCONJ
ajfa-1289	47	64	preston	preston	PROPN
ajfa-1289	47	65	,	,	PUNCT
ajfa-1289	47	66	1995	1995	NUM
ajfa-1289	47	67	)	)	PUNCT
ajfa-1289	47	68	.	.	PUNCT
ajfa-1289	48	1	as	as	ADP
ajfa-1289	48	2	such	such	ADJ
ajfa-1289	48	3	,	,	PUNCT
ajfa-1289	48	4	management	management	NOUN
ajfa-1289	48	5	will	will	AUX
ajfa-1289	48	6	tend	tend	VERB
ajfa-1289	48	7	to	to	PART
ajfa-1289	48	8	satisfy	satisfy	VERB
ajfa-1289	48	9	the	the	DET
ajfa-1289	48	10	information	information	NOUN
ajfa-1289	48	11	demands	demand	NOUN
ajfa-1289	48	12	of	of	ADP
ajfa-1289	48	13	those	those	DET
ajfa-1289	48	14	stakeholders	stakeholder	NOUN
ajfa-1289	48	15	important	important	ADJ
ajfa-1289	48	16	to	to	ADP
ajfa-1289	48	17	the	the	DET
ajfa-1289	48	18	corporations	corporation	NOUN
ajfa-1289	48	19	’	'	PUNCT
ajfa-1289	48	20	ongoing	ongoing	ADJ
ajfa-1289	48	21	survival	survival	NOUN
ajfa-1289	48	22	so	so	SCONJ
ajfa-1289	48	23	that	that	SCONJ
ajfa-1289	48	24	corporations	corporation	NOUN
ajfa-1289	48	25	would	would	AUX
ajfa-1289	48	26	not	not	PART
ajfa-1289	48	27	respond	respond	VERB
ajfa-1289	48	28	to	to	ADP
ajfa-1289	48	29	all	all	DET
ajfa-1289	48	30	stakeholders	stakeholder	NOUN
ajfa-1289	48	31	equally	equally	ADV
ajfa-1289	48	32	(	(	PUNCT
ajfa-1289	48	33	nasi	nasi	NOUN
ajfa-1289	48	34	,	,	PUNCT
ajfa-1289	48	35	nasi	nasi	PROPN
ajfa-1289	48	36	,	,	PUNCT
ajfa-1289	48	37	philip	philip	PROPN
ajfa-1289	48	38	,	,	PUNCT
ajfa-1289	48	39	&	&	CCONJ
ajfa-1289	48	40	zylidopoulos	zylidopoulos	PROPN
ajfa-1289	48	41	,	,	PUNCT
ajfa-1289	48	42	1997	1997	NUM
ajfa-1289	48	43	)	)	PUNCT
ajfa-1289	48	44	.	.	PUNCT
ajfa-1289	49	1	the	the	DET
ajfa-1289	49	2	power	power	NOUN
ajfa-1289	49	3	of	of	ADP
ajfa-1289	49	4	stakeholders	stakeholder	NOUN
ajfa-1289	49	5	and	and	CCONJ
ajfa-1289	49	6	their	their	PRON
ajfa-1289	49	7	expectations	expectation	NOUN
ajfa-1289	49	8	can	can	AUX
ajfa-1289	49	9	change	change	VERB
ajfa-1289	49	10	over	over	ADP
ajfa-1289	49	11	time	time	NOUN
ajfa-1289	49	12	,	,	PUNCT
ajfa-1289	49	13	so	so	SCONJ
ajfa-1289	49	14	that	that	SCONJ
ajfa-1289	49	15	companies	company	NOUN
ajfa-1289	49	16	have	have	VERB
ajfa-1289	49	17	to	to	PART
ajfa-1289	49	18	continually	continually	ADV
ajfa-1289	49	19	adapt	adapt	VERB
ajfa-1289	49	20	their	their	PRON
ajfa-1289	49	21	operating	operating	NOUN
ajfa-1289	49	22	and	and	CCONJ
ajfa-1289	49	23	reporting	reporting	NOUN
ajfa-1289	49	24	behaviours	behaviour	NOUN
ajfa-1289	49	25	(	(	PUNCT
ajfa-1289	49	26	c.	c.	PROPN
ajfa-1289	49	27	deegan	deegan	PROPN
ajfa-1289	49	28	,	,	PUNCT
ajfa-1289	49	29	2001	2001	NUM
ajfa-1289	49	30	)	)	PUNCT
ajfa-1289	49	31	.	.	PUNCT
ajfa-1289	50	1	in	in	ADP
ajfa-1289	50	2	summary	summary	NOUN
ajfa-1289	50	3	,	,	PUNCT
ajfa-1289	50	4	stakeholder	stakeholder	NOUN
ajfa-1289	50	5	theory	theory	NOUN
ajfa-1289	50	6	views	view	VERB
ajfa-1289	50	7	corporations	corporation	NOUN
ajfa-1289	50	8	as	as	ADP
ajfa-1289	50	9	part	part	NOUN
ajfa-1289	50	10	of	of	ADP
ajfa-1289	50	11	a	a	DET
ajfa-1289	50	12	social	social	ADJ
ajfa-1289	50	13	system	system	NOUN
ajfa-1289	50	14	while	while	SCONJ
ajfa-1289	50	15	focusing	focus	VERB
ajfa-1289	50	16	on	on	ADP
ajfa-1289	50	17	the	the	DET
ajfa-1289	50	18	various	various	ADJ
ajfa-1289	50	19	stakeholder	stakeholder	NOUN
ajfa-1289	50	20	groups	group	NOUN
ajfa-1289	50	21	within	within	ADP
ajfa-1289	50	22	society	society	NOUN
ajfa-1289	50	23	(	(	PUNCT
ajfa-1289	50	24	ratanajongkol	ratanajongkol	NOUN
ajfa-1289	50	25	,	,	PUNCT
ajfa-1289	50	26	davey	davey	NOUN
ajfa-1289	50	27	,	,	PUNCT
ajfa-1289	50	28	&	&	CCONJ
ajfa-1289	50	29	low	low	ADJ
ajfa-1289	50	30	,	,	PUNCT
ajfa-1289	50	31	2006	2006	NUM
ajfa-1289	50	32	)	)	PUNCT
ajfa-1289	50	33	.	.	PUNCT
ajfa-1289	51	1	3	3	X
ajfa-1289	51	2	.	.	X
ajfa-1289	51	3	background	background	NOUN
ajfa-1289	51	4	developing	develop	VERB
ajfa-1289	51	5	countries	country	NOUN
ajfa-1289	51	6	and	and	CCONJ
ajfa-1289	51	7	social	social	ADJ
ajfa-1289	51	8	and	and	CCONJ
ajfa-1289	51	9	environmental	environmental	ADJ
ajfa-1289	51	10	degradation	degradation	NOUN
ajfa-1289	51	11	are	be	AUX
ajfa-1289	51	12	intertwined	intertwine	VERB
ajfa-1289	51	13	.	.	PUNCT
ajfa-1289	52	1	the	the	DET
ajfa-1289	52	2	long	long	ADJ
ajfa-1289	52	3	term	term	NOUN
ajfa-1289	52	4	economic	economic	ADJ
ajfa-1289	52	5	development	development	NOUN
ajfa-1289	52	6	of	of	ADP
ajfa-1289	52	7	developing	develop	VERB
ajfa-1289	52	8	countries	country	NOUN
ajfa-1289	52	9	is	be	AUX
ajfa-1289	52	10	threatened	threaten	VERB
ajfa-1289	52	11	by	by	ADP
ajfa-1289	52	12	social	social	ADJ
ajfa-1289	52	13	and	and	CCONJ
ajfa-1289	52	14	environmental	environmental	ADJ
ajfa-1289	52	15	catastrophes	catastrophe	NOUN
ajfa-1289	52	16	.	.	PUNCT
ajfa-1289	53	1	in	in	ADP
ajfa-1289	53	2	line	line	NOUN
ajfa-1289	53	3	with	with	ADP
ajfa-1289	53	4	the	the	DET
ajfa-1289	53	5	competitive	competitive	ADJ
ajfa-1289	53	6	advantage	advantage	NOUN
ajfa-1289	53	7	argument	argument	NOUN
ajfa-1289	53	8	,	,	PUNCT
ajfa-1289	53	9	the	the	DET
ajfa-1289	53	10	asian	asian	PROPN
ajfa-1289	53	11	development	development	PROPN
ajfa-1289	53	12	bank	bank	PROPN
ajfa-1289	53	13	argues	argue	VERB
ajfa-1289	53	14	that	that	SCONJ
ajfa-1289	53	15	protecting	protect	VERB
ajfa-1289	53	16	the	the	DET
ajfa-1289	53	17	society	society	NOUN
ajfa-1289	53	18	and	and	CCONJ
ajfa-1289	53	19	environment	environment	NOUN
ajfa-1289	53	20	is	be	AUX
ajfa-1289	53	21	not	not	PART
ajfa-1289	53	22	at	at	ADP
ajfa-1289	53	23	odds	odd	NOUN
ajfa-1289	53	24	with	with	ADP
ajfa-1289	53	25	pursuing	pursue	VERB
ajfa-1289	53	26	economic	economic	ADJ
ajfa-1289	53	27	growth	growth	NOUN
ajfa-1289	53	28	and	and	CCONJ
ajfa-1289	53	29	development	development	NOUN
ajfa-1289	53	30	(	(	PUNCT
ajfa-1289	53	31	kazmin	kazmin	NOUN
ajfa-1289	53	32	and	and	CCONJ
ajfa-1289	53	33	james	james	PROPN
ajfa-1289	53	34	2001	2001	NUM
ajfa-1289	53	35	)	)	PUNCT
ajfa-1289	53	36	.	.	PUNCT
ajfa-1289	54	1	the	the	DET
ajfa-1289	54	2	vast	vast	ADJ
ajfa-1289	54	3	asian	asian	ADJ
ajfa-1289	54	4	market	market	NOUN
ajfa-1289	54	5	could	could	AUX
ajfa-1289	54	6	determine	determine	VERB
ajfa-1289	54	7	the	the	DET
ajfa-1289	54	8	future	future	NOUN
ajfa-1289	54	9	of	of	ADP
ajfa-1289	54	10	the	the	DET
ajfa-1289	54	11	planet	planet	NOUN
ajfa-1289	54	12	.	.	PUNCT
ajfa-1289	55	1	while	while	SCONJ
ajfa-1289	55	2	substantial	substantial	ADJ
ajfa-1289	55	3	economic	economic	ADJ
ajfa-1289	55	4	growth	growth	NOUN
ajfa-1289	55	5	in	in	ADP
ajfa-1289	55	6	asia	asia	PROPN
ajfa-1289	55	7	has	have	AUX
ajfa-1289	55	8	resulted	result	VERB
ajfa-1289	55	9	in	in	ADP
ajfa-1289	55	10	an	an	DET
ajfa-1289	55	11	overall	overall	ADJ
ajfa-1289	55	12	reduction	reduction	NOUN
ajfa-1289	55	13	of	of	ADP
ajfa-1289	55	14	poverty	poverty	NOUN
ajfa-1289	55	15	,	,	PUNCT
ajfa-1289	55	16	growth	growth	NOUN
ajfa-1289	55	17	has	have	AUX
ajfa-1289	55	18	placed	place	VERB
ajfa-1289	55	19	considerable	considerable	ADJ
ajfa-1289	55	20	strains	strain	NOUN
ajfa-1289	55	21	on	on	ADP
ajfa-1289	55	22	the	the	DET
ajfa-1289	55	23	society	society	NOUN
ajfa-1289	55	24	and	and	CCONJ
ajfa-1289	55	25	environment	environment	NOUN
ajfa-1289	55	26	(	(	PUNCT
ajfa-1289	55	27	kerr	kerr	PROPN
ajfa-1289	55	28	,	,	PUNCT
ajfa-1289	55	29	2008	2008	NUM
ajfa-1289	55	30	)	)	PUNCT
ajfa-1289	55	31	.	.	PUNCT
ajfa-1289	56	1	large	large	ADJ
ajfa-1289	56	2	economic	economic	ADJ
ajfa-1289	56	3	projects	project	NOUN
ajfa-1289	56	4	in	in	ADP
ajfa-1289	56	5	developing	develop	VERB
ajfa-1289	56	6	countries	country	NOUN
ajfa-1289	56	7	bring	bring	VERB
ajfa-1289	56	8	employment	employment	NOUN
ajfa-1289	56	9	,	,	PUNCT
ajfa-1289	56	10	services	service	NOUN
ajfa-1289	56	11	and	and	CCONJ
ajfa-1289	56	12	infrastructure	infrastructure	NOUN
ajfa-1289	56	13	that	that	PRON
ajfa-1289	56	14	their	their	PRON
ajfa-1289	56	15	governments	government	NOUN
ajfa-1289	56	16	can	can	AUX
ajfa-1289	56	17	not	not	PART
ajfa-1289	56	18	afford	afford	VERB
ajfa-1289	56	19	to	to	PART
ajfa-1289	56	20	provide	provide	VERB
ajfa-1289	56	21	,	,	PUNCT
ajfa-1289	56	22	whereas	whereas	SCONJ
ajfa-1289	56	23	in	in	ADP
ajfa-1289	56	24	developed	develop	VERB
ajfa-1289	56	25	countries	country	NOUN
ajfa-1289	56	26	such	such	ADJ
ajfa-1289	56	27	as	as	ADP
ajfa-1289	56	28	australia	australia	PROPN
ajfa-1289	56	29	there	there	PRON
ajfa-1289	56	30	are	be	VERB
ajfa-1289	56	31	alternative	alternative	ADJ
ajfa-1289	56	32	sources	source	NOUN
ajfa-1289	56	33	of	of	ADP
ajfa-1289	56	34	public	public	ADJ
ajfa-1289	56	35	investment	investment	NOUN
ajfa-1289	56	36	and	and	CCONJ
ajfa-1289	56	37	income	income	NOUN
ajfa-1289	56	38	as	as	ADV
ajfa-1289	56	39	well	well	ADV
ajfa-1289	56	40	as	as	ADP
ajfa-1289	56	41	a	a	DET
ajfa-1289	56	42	safety	safety	NOUN
ajfa-1289	56	43	net	net	NOUN
ajfa-1289	56	44	of	of	ADP
ajfa-1289	56	45	social	social	ADJ
ajfa-1289	56	46	services	service	NOUN
ajfa-1289	56	47	.	.	PUNCT
ajfa-1289	57	1	projects	project	NOUN
ajfa-1289	57	2	are	be	AUX
ajfa-1289	57	3	thus	thus	ADV
ajfa-1289	57	4	welcomed	welcome	VERB
ajfa-1289	57	5	for	for	ADP
ajfa-1289	57	6	the	the	DET
ajfa-1289	57	7	benefits	benefit	NOUN
ajfa-1289	57	8	they	they	PRON
ajfa-1289	57	9	may	may	AUX
ajfa-1289	57	10	deliver	deliver	VERB
ajfa-1289	57	11	so	so	SCONJ
ajfa-1289	57	12	that	that	SCONJ
ajfa-1289	57	13	campaigns	campaign	NOUN
ajfa-1289	57	14	about	about	ADP
ajfa-1289	57	15	social	social	ADJ
ajfa-1289	57	16	and	and	CCONJ
ajfa-1289	57	17	environmental	environmental	ADJ
ajfa-1289	57	18	destruction	destruction	NOUN
ajfa-1289	57	19	are	be	AUX
ajfa-1289	57	20	most	most	ADV
ajfa-1289	57	21	vociferous	vociferous	ADJ
ajfa-1289	57	22	when	when	SCONJ
ajfa-1289	57	23	projects	project	NOUN
ajfa-1289	57	24	causing	cause	VERB
ajfa-1289	57	25	degradation	degradation	NOUN
ajfa-1289	57	26	are	be	AUX
ajfa-1289	57	27	closing	close	VERB
ajfa-1289	57	28	(	(	PUNCT
ajfa-1289	57	29	macintyre	macintyre	PROPN
ajfa-1289	57	30	2007	2007	NUM
ajfa-1289	57	31	)	)	PUNCT
ajfa-1289	57	32	.	.	PUNCT
ajfa-1289	58	1	although	although	SCONJ
ajfa-1289	58	2	thailand	thailand	PROPN
ajfa-1289	58	3	has	have	AUX
ajfa-1289	58	4	changed	change	VERB
ajfa-1289	58	5	from	from	ADP
ajfa-1289	58	6	an	an	DET
ajfa-1289	58	7	agricultural	agricultural	ADJ
ajfa-1289	58	8	,	,	PUNCT
ajfa-1289	58	9	self	self	NOUN
ajfa-1289	58	10	-	-	PUNCT
ajfa-1289	58	11	sufficient	sufficient	ADJ
ajfa-1289	58	12	economy	economy	NOUN
ajfa-1289	58	13	into	into	ADP
ajfa-1289	58	14	an	an	DET
ajfa-1289	58	15	industrialising	industrialise	VERB
ajfa-1289	58	16	nation	nation	NOUN
ajfa-1289	58	17	,	,	PUNCT
ajfa-1289	58	18	it	it	PRON
ajfa-1289	58	19	is	be	AUX
ajfa-1289	58	20	still	still	ADV
ajfa-1289	58	21	considered	consider	VERB
ajfa-1289	58	22	a	a	DET
ajfa-1289	58	23	developing	develop	VERB
ajfa-1289	58	24	country	country	NOUN
ajfa-1289	58	25	.	.	PUNCT
ajfa-1289	59	1	its	its	PRON
ajfa-1289	59	2	government	government	NOUN
ajfa-1289	59	3	has	have	AUX
ajfa-1289	59	4	promoted	promote	VERB
ajfa-1289	59	5	thailand	thailand	PROPN
ajfa-1289	59	6	as	as	ADP
ajfa-1289	59	7	one	one	NUM
ajfa-1289	59	8	of	of	ADP
ajfa-1289	59	9	the	the	DET
ajfa-1289	59	10	rapidly	rapidly	ADV
ajfa-1289	59	11	industrialising	industrialise	VERB
ajfa-1289	59	12	nations	nation	NOUN
ajfa-1289	59	13	of	of	ADP
ajfa-1289	59	14	asia	asia	PROPN
ajfa-1289	59	15	(	(	PUNCT
ajfa-1289	59	16	kuasirikun	kuasirikun	PROPN
ajfa-1289	59	17	,	,	PUNCT
ajfa-1289	59	18	2005	2005	NUM
ajfa-1289	59	19	)	)	PUNCT
ajfa-1289	59	20	despite	despite	SCONJ
ajfa-1289	59	21	having	having	AUX
ajfa-1289	59	22	faced	face	VERB
ajfa-1289	59	23	a	a	DET
ajfa-1289	59	24	financial	financial	ADJ
ajfa-1289	59	25	crisis	crisis	NOUN
ajfa-1289	59	26	in	in	ADP
ajfa-1289	59	27	mid-1997	mid-1997	NOUN
ajfa-1289	59	28	.	.	PUNCT
ajfa-1289	60	1	during	during	ADP
ajfa-1289	60	2	that	that	DET
ajfa-1289	60	3	time	time	NOUN
ajfa-1289	60	4	,	,	PUNCT
ajfa-1289	60	5	many	many	ADJ
ajfa-1289	60	6	domestic	domestic	ADJ
ajfa-1289	60	7	companies	company	NOUN
ajfa-1289	60	8	had	have	VERB
ajfa-1289	60	9	to	to	PART
ajfa-1289	60	10	close	close	VERB
ajfa-1289	60	11	their	their	PRON
ajfa-1289	60	12	businesses	business	NOUN
ajfa-1289	60	13	,	,	PUNCT
ajfa-1289	60	14	many	many	ADJ
ajfa-1289	60	15	workers	worker	NOUN
ajfa-1289	60	16	became	become	VERB
ajfa-1289	60	17	unemployed	unemployed	ADJ
ajfa-1289	60	18	and	and	CCONJ
ajfa-1289	60	19	the	the	DET
ajfa-1289	60	20	thai	thai	ADJ
ajfa-1289	60	21	government	government	NOUN
ajfa-1289	60	22	did	do	AUX
ajfa-1289	60	23	not	not	PART
ajfa-1289	60	24	have	have	VERB
ajfa-1289	60	25	enough	enough	ADJ
ajfa-1289	60	26	money	money	NOUN
ajfa-1289	60	27	to	to	PART
ajfa-1289	60	28	manage	manage	VERB
ajfa-1289	60	29	the	the	DET
ajfa-1289	60	30	country	country	NOUN
ajfa-1289	60	31	.	.	PUNCT
ajfa-1289	61	1	since	since	SCONJ
ajfa-1289	61	2	then	then	ADV
ajfa-1289	61	3	and	and	CCONJ
ajfa-1289	61	4	until	until	ADP
ajfa-1289	61	5	the	the	DET
ajfa-1289	61	6	current	current	ADJ
ajfa-1289	61	7	global	global	ADJ
ajfa-1289	61	8	financial	financial	ADJ
ajfa-1289	61	9	crisis	crisis	NOUN
ajfa-1289	61	10	(	(	PUNCT
ajfa-1289	61	11	gfc	gfc	PROPN
ajfa-1289	61	12	)	)	PUNCT
ajfa-1289	61	13	,	,	PUNCT
ajfa-1289	61	14	the	the	DET
ajfa-1289	61	15	thai	thai	PROPN
ajfa-1289	61	16	economy	economy	NOUN
ajfa-1289	61	17	’s	’s	PART
ajfa-1289	61	18	growth	growth	NOUN
ajfa-1289	61	19	was	be	AUX
ajfa-1289	61	20	about	about	ADV
ajfa-1289	61	21	seven	seven	NUM
ajfa-1289	61	22	percent	percent	NOUN
ajfa-1289	61	23	per	per	ADP
ajfa-1289	61	24	year	year	NOUN
ajfa-1289	61	25	(	(	PUNCT
ajfa-1289	61	26	nesdb	nesdb	NOUN
ajfa-1289	61	27	,	,	PUNCT
ajfa-1289	61	28	2003	2003	NUM
ajfa-1289	61	29	)	)	PUNCT
ajfa-1289	61	30	making	make	VERB
ajfa-1289	61	31	it	it	PRON
ajfa-1289	61	32	one	one	NUM
ajfa-1289	61	33	of	of	ADP
ajfa-1289	61	34	fastest	fast	ADJ
ajfa-1289	61	35	growing	grow	VERB
ajfa-1289	61	36	economies	economy	NOUN
ajfa-1289	61	37	in	in	ADP
ajfa-1289	61	38	south	south	ADJ
ajfa-1289	61	39	and	and	CCONJ
ajfa-1289	61	40	south	south	PROPN
ajfa-1289	61	41	east	east	PROPN
ajfa-1289	61	42	asia	asia	PROPN
ajfa-1289	61	43	.	.	PUNCT
ajfa-1289	62	1	post	post	PROPN
ajfa-1289	62	2	gfc	gfc	PROPN
ajfa-1289	62	3	,	,	PUNCT
ajfa-1289	62	4	its	its	PRON
ajfa-1289	62	5	growth	growth	NOUN
ajfa-1289	62	6	rate	rate	NOUN
ajfa-1289	62	7	has	have	AUX
ajfa-1289	62	8	fallen	fall	VERB
ajfa-1289	62	9	to	to	ADP
ajfa-1289	62	10	about	about	ADV
ajfa-1289	62	11	three	three	NUM
ajfa-1289	62	12	percent	percent	NOUN
ajfa-1289	62	13	annually	annually	ADV
ajfa-1289	62	14	.	.	PUNCT
ajfa-1289	63	1	thailand	thailand	PROPN
ajfa-1289	63	2	’s	’s	PART
ajfa-1289	63	3	economic	economic	ADJ
ajfa-1289	63	4	growth	growth	NOUN
ajfa-1289	63	5	,	,	PUNCT
ajfa-1289	63	6	led	lead	VERB
ajfa-1289	63	7	by	by	ADP
ajfa-1289	63	8	the	the	DET
ajfa-1289	63	9	growth	growth	NOUN
ajfa-1289	63	10	in	in	ADP
ajfa-1289	63	11	the	the	DET
ajfa-1289	63	12	manufacturing	manufacturing	NOUN
ajfa-1289	63	13	sector	sector	NOUN
ajfa-1289	63	14	(	(	PUNCT
ajfa-1289	63	15	mukhopadbhyay	mukhopadbhyay	NOUN
ajfa-1289	63	16	,	,	PUNCT
ajfa-1289	63	17	2006	2006	NUM
ajfa-1289	63	18	)	)	PUNCT
ajfa-1289	63	19	,	,	PUNCT
ajfa-1289	63	20	created	create	VERB
ajfa-1289	63	21	environmental	environmental	ADJ
ajfa-1289	63	22	problems	problem	NOUN
ajfa-1289	63	23	,	,	PUNCT
ajfa-1289	63	24	particularly	particularly	ADV
ajfa-1289	63	25	air	air	NOUN
ajfa-1289	63	26	,	,	PUNCT
ajfa-1289	63	27	noise	noise	NOUN
ajfa-1289	63	28	,	,	PUNCT
ajfa-1289	63	29	traffic	traffic	NOUN
ajfa-1289	63	30	and	and	CCONJ
ajfa-1289	63	31	water	water	NOUN
ajfa-1289	63	32	pollution	pollution	NOUN
ajfa-1289	63	33	,	,	PUNCT
ajfa-1289	63	34	deforestation	deforestation	NOUN
ajfa-1289	63	35	and	and	CCONJ
ajfa-1289	63	36	land	land	NOUN
ajfa-1289	63	37	erosion	erosion	NOUN
ajfa-1289	63	38	(	(	PUNCT
ajfa-1289	63	39	warr	warr	PROPN
ajfa-1289	63	40	,	,	PUNCT
ajfa-1289	63	41	2007	2007	NUM
ajfa-1289	63	42	)	)	PUNCT
ajfa-1289	63	43	.	.	PUNCT
ajfa-1289	64	1	thailand	thailand	PROPN
ajfa-1289	64	2	’s	’s	PART
ajfa-1289	64	3	protest	protest	NOUN
ajfa-1289	64	4	movements	movement	NOUN
ajfa-1289	64	5	have	have	AUX
ajfa-1289	64	6	won	win	VERB
ajfa-1289	64	7	some	some	DET
ajfa-1289	64	8	victories	victory	NOUN
ajfa-1289	64	9	.	.	PUNCT
ajfa-1289	65	1	authorities	authority	NOUN
ajfa-1289	65	2	have	have	AUX
ajfa-1289	65	3	been	be	AUX
ajfa-1289	65	4	forced	force	VERB
ajfa-1289	65	5	to	to	PART
ajfa-1289	65	6	crack	crack	VERB
ajfa-1289	65	7	down	down	ADP
ajfa-1289	65	8	on	on	ADP
ajfa-1289	65	9	illegal	illegal	ADJ
ajfa-1289	65	10	logging	logging	NOUN
ajfa-1289	65	11	and	and	CCONJ
ajfa-1289	65	12	large	large	ADJ
ajfa-1289	65	13	scale	scale	NOUN
ajfa-1289	65	14	infrastructure	infrastructure	NOUN
ajfa-1289	65	15	projects	project	NOUN
ajfa-1289	65	16	have	have	AUX
ajfa-1289	65	17	been	be	AUX
ajfa-1289	65	18	resisted	resist	VERB
ajfa-1289	65	19	by	by	ADP
ajfa-1289	65	20	local	local	ADJ
ajfa-1289	65	21	communities	community	NOUN
ajfa-1289	65	22	determined	determine	VERB
ajfa-1289	65	23	to	to	PART
ajfa-1289	65	24	protect	protect	VERB
ajfa-1289	65	25	their	their	PRON
ajfa-1289	65	26	way	way	NOUN
ajfa-1289	65	27	of	of	ADP
ajfa-1289	65	28	life	life	NOUN
ajfa-1289	65	29	(	(	PUNCT
ajfa-1289	65	30	kazmin	kazmin	NOUN
ajfa-1289	65	31	and	and	CCONJ
ajfa-1289	65	32	kynge	kynge	NOUN
ajfa-1289	65	33	2001	2001	NUM
ajfa-1289	65	34	)	)	PUNCT
ajfa-1289	65	35	.	.	PUNCT
ajfa-1289	66	1	as	as	ADP
ajfa-1289	66	2	a	a	DET
ajfa-1289	66	3	result	result	NOUN
ajfa-1289	66	4	,	,	PUNCT
ajfa-1289	66	5	in	in	ADP
ajfa-1289	66	6	1999	1999	NUM
ajfa-1289	66	7	,	,	PUNCT
ajfa-1289	66	8	thai	thai	PROPN
ajfa-1289	66	9	listed	list	VERB
ajfa-1289	66	10	companies	company	NOUN
ajfa-1289	66	11	were	be	AUX
ajfa-1289	66	12	asked	ask	VERB
ajfa-1289	66	13	by	by	ADP
ajfa-1289	66	14	the	the	DET
ajfa-1289	66	15	set	set	NOUN
ajfa-1289	66	16	to	to	PART
ajfa-1289	66	17	promote	promote	VERB
ajfa-1289	66	18	and	and	CCONJ
ajfa-1289	66	19	build	build	VERB
ajfa-1289	66	20	asian	asian	ADJ
ajfa-1289	66	21	journal	journal	NOUN
ajfa-1289	66	22	of	of	ADP
ajfa-1289	66	23	finance	finance	PROPN
ajfa-1289	66	24	&	&	CCONJ
ajfa-1289	66	25	accounting	accounting	PROPN
ajfa-1289	66	26	issn	issn	PROPN
ajfa-1289	66	27	1946	1946	NUM
ajfa-1289	66	28	-	-	PUNCT
ajfa-1289	66	29	052x	052x	NOUN
ajfa-1289	66	30	2012	2012	NUM
ajfa-1289	66	31	,	,	PUNCT
ajfa-1289	66	32	vol	vol	NOUN
ajfa-1289	66	33	.	.	PROPN
ajfa-1289	66	34	4	4	NUM
ajfa-1289	66	35	,	,	PUNCT
ajfa-1289	66	36	no	no	INTJ
ajfa-1289	66	37	.	.	NOUN
ajfa-1289	66	38	1	1	NUM
ajfa-1289	66	39	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1289	66	40	73	73	NUM
ajfa-1289	66	41	certain	certain	ADJ
ajfa-1289	66	42	corporate	corporate	ADJ
ajfa-1289	66	43	governance	governance	NOUN
ajfa-1289	66	44	practices	practice	NOUN
ajfa-1289	66	45	into	into	ADP
ajfa-1289	66	46	their	their	PRON
ajfa-1289	66	47	annual	annual	ADJ
ajfa-1289	66	48	reports	report	NOUN
ajfa-1289	66	49	(	(	PUNCT
ajfa-1289	66	50	ratanajongkol	ratanajongkol	NOUN
ajfa-1289	66	51	,	,	PUNCT
ajfa-1289	66	52	et	et	PROPN
ajfa-1289	66	53	al	al	PROPN
ajfa-1289	66	54	.	.	PROPN
ajfa-1289	66	55	,	,	PUNCT
ajfa-1289	66	56	2006	2006	NUM
ajfa-1289	66	57	)	)	PUNCT
ajfa-1289	66	58	.	.	PUNCT
ajfa-1289	67	1	these	these	DET
ajfa-1289	67	2	practices	practice	NOUN
ajfa-1289	67	3	involved	involve	VERB
ajfa-1289	67	4	including	include	VERB
ajfa-1289	67	5	both	both	CCONJ
ajfa-1289	67	6	financial	financial	ADJ
ajfa-1289	67	7	and	and	CCONJ
ajfa-1289	67	8	non	non	ADJ
ajfa-1289	67	9	-	-	ADJ
ajfa-1289	67	10	financial	financial	ADJ
ajfa-1289	67	11	information	information	NOUN
ajfa-1289	67	12	(	(	PUNCT
ajfa-1289	67	13	economic	economic	ADJ
ajfa-1289	67	14	,	,	PUNCT
ajfa-1289	67	15	social	social	ADJ
ajfa-1289	67	16	and	and	CCONJ
ajfa-1289	67	17	environmental	environmental	ADJ
ajfa-1289	67	18	disclosures	disclosure	NOUN
ajfa-1289	67	19	)	)	PUNCT
ajfa-1289	67	20	in	in	ADP
ajfa-1289	67	21	corporate	corporate	ADJ
ajfa-1289	67	22	annual	annual	ADJ
ajfa-1289	67	23	reports	report	NOUN
ajfa-1289	67	24	,	,	PUNCT
ajfa-1289	67	25	but	but	CCONJ
ajfa-1289	67	26	disclosure	disclosure	NOUN
ajfa-1289	67	27	was	be	AUX
ajfa-1289	67	28	voluntary	voluntary	ADJ
ajfa-1289	67	29	so	so	ADV
ajfa-1289	67	30	few	few	ADJ
ajfa-1289	67	31	listed	list	VERB
ajfa-1289	67	32	companies	company	NOUN
ajfa-1289	67	33	revealed	reveal	VERB
ajfa-1289	67	34	social	social	ADJ
ajfa-1289	67	35	and	and	CCONJ
ajfa-1289	67	36	environmental	environmental	ADJ
ajfa-1289	67	37	information	information	NOUN
ajfa-1289	67	38	in	in	ADP
ajfa-1289	67	39	their	their	PRON
ajfa-1289	67	40	annual	annual	ADJ
ajfa-1289	67	41	reports	report	NOUN
ajfa-1289	67	42	.	.	PUNCT
ajfa-1289	68	1	a	a	DET
ajfa-1289	68	2	revised	revise	VERB
ajfa-1289	68	3	version	version	NOUN
ajfa-1289	68	4	of	of	ADP
ajfa-1289	68	5	the	the	DET
ajfa-1289	68	6	principle	principle	NOUN
ajfa-1289	68	7	of	of	ADP
ajfa-1289	68	8	good	good	ADJ
ajfa-1289	68	9	corporate	corporate	ADJ
ajfa-1289	68	10	governance	governance	NOUN
ajfa-1289	68	11	was	be	AUX
ajfa-1289	68	12	published	publish	VERB
ajfa-1289	68	13	in	in	ADP
ajfa-1289	68	14	2006	2006	NUM
ajfa-1289	68	15	(	(	PUNCT
ajfa-1289	68	16	lint	lint	NOUN
ajfa-1289	68	17	,	,	PUNCT
ajfa-1289	68	18	2009	2009	NUM
ajfa-1289	68	19	)	)	PUNCT
ajfa-1289	68	20	which	which	PRON
ajfa-1289	68	21	suggested	suggest	VERB
ajfa-1289	68	22	that	that	SCONJ
ajfa-1289	68	23	boards	board	NOUN
ajfa-1289	68	24	of	of	ADP
ajfa-1289	68	25	directors	director	NOUN
ajfa-1289	68	26	should	should	AUX
ajfa-1289	68	27	set	set	VERB
ajfa-1289	68	28	clear	clear	ADJ
ajfa-1289	68	29	policy	policy	NOUN
ajfa-1289	68	30	on	on	ADP
ajfa-1289	68	31	social	social	ADJ
ajfa-1289	68	32	and	and	CCONJ
ajfa-1289	68	33	environmental	environmental	ADJ
ajfa-1289	68	34	issues	issue	NOUN
ajfa-1289	68	35	and	and	CCONJ
ajfa-1289	68	36	that	that	SCONJ
ajfa-1289	68	37	companies	company	NOUN
ajfa-1289	68	38	should	should	AUX
ajfa-1289	68	39	disclose	disclose	VERB
ajfa-1289	68	40	social	social	ADJ
ajfa-1289	68	41	and	and	CCONJ
ajfa-1289	68	42	environmental	environmental	ADJ
ajfa-1289	68	43	policies	policy	NOUN
ajfa-1289	68	44	as	as	ADV
ajfa-1289	68	45	well	well	ADV
ajfa-1289	68	46	as	as	ADP
ajfa-1289	68	47	implementing	implement	VERB
ajfa-1289	68	48	the	the	DET
ajfa-1289	68	49	conditions	condition	NOUN
ajfa-1289	68	50	of	of	ADP
ajfa-1289	68	51	such	such	ADJ
ajfa-1289	68	52	policies	policy	NOUN
ajfa-1289	68	53	.	.	PUNCT
ajfa-1289	69	1	in	in	ADP
ajfa-1289	69	2	addition	addition	NOUN
ajfa-1289	69	3	,	,	PUNCT
ajfa-1289	69	4	voluntary	voluntary	ADJ
ajfa-1289	69	5	reporting	reporting	NOUN
ajfa-1289	69	6	was	be	AUX
ajfa-1289	69	7	changed	change	VERB
ajfa-1289	69	8	to	to	ADP
ajfa-1289	69	9	a	a	DET
ajfa-1289	69	10	“	"	PUNCT
ajfa-1289	69	11	comply	comply	VERB
ajfa-1289	69	12	or	or	CCONJ
ajfa-1289	69	13	explain	explain	VERB
ajfa-1289	69	14	”	"	PUNCT
ajfa-1289	69	15	approach	approach	NOUN
ajfa-1289	69	16	.	.	PUNCT
ajfa-1289	70	1	the	the	DET
ajfa-1289	70	2	new	new	ADJ
ajfa-1289	70	3	principle	principle	NOUN
ajfa-1289	70	4	has	have	AUX
ajfa-1289	70	5	been	be	AUX
ajfa-1289	70	6	in	in	ADP
ajfa-1289	70	7	force	force	NOUN
ajfa-1289	70	8	for	for	ADP
ajfa-1289	70	9	thai	thai	ADJ
ajfa-1289	70	10	listed	list	VERB
ajfa-1289	70	11	companies	company	NOUN
ajfa-1289	70	12	since	since	SCONJ
ajfa-1289	70	13	2007	2007	NUM
ajfa-1289	70	14	.	.	PUNCT
ajfa-1289	71	1	however	however	ADV
ajfa-1289	71	2	,	,	PUNCT
ajfa-1289	71	3	the	the	DET
ajfa-1289	71	4	extent	extent	NOUN
ajfa-1289	71	5	of	of	ADP
ajfa-1289	71	6	tbl	tbl	NOUN
ajfa-1289	71	7	reporting	report	VERB
ajfa-1289	71	8	by	by	ADP
ajfa-1289	71	9	companies	company	NOUN
ajfa-1289	71	10	in	in	ADP
ajfa-1289	71	11	thailand	thailand	PROPN
ajfa-1289	71	12	is	be	AUX
ajfa-1289	71	13	still	still	ADV
ajfa-1289	71	14	unknown	unknown	ADJ
ajfa-1289	71	15	.	.	PUNCT
ajfa-1289	72	1	4	4	X
ajfa-1289	72	2	.	.	X
ajfa-1289	72	3	literature	literature	NOUN
ajfa-1289	72	4	review	review	VERB
ajfa-1289	72	5	a	a	DET
ajfa-1289	72	6	review	review	NOUN
ajfa-1289	72	7	of	of	ADP
ajfa-1289	72	8	the	the	DET
ajfa-1289	72	9	relevant	relevant	ADJ
ajfa-1289	72	10	literature	literature	NOUN
ajfa-1289	72	11	about	about	ADP
ajfa-1289	72	12	corporate	corporate	ADJ
ajfa-1289	72	13	social	social	ADJ
ajfa-1289	72	14	and	and	CCONJ
ajfa-1289	72	15	environmental	environmental	ADJ
ajfa-1289	72	16	disclosures	disclosure	NOUN
ajfa-1289	72	17	in	in	ADP
ajfa-1289	72	18	addition	addition	NOUN
ajfa-1289	72	19	to	to	ADP
ajfa-1289	72	20	financial	financial	ADJ
ajfa-1289	72	21	disclosures	disclosure	NOUN
ajfa-1289	72	22	revealed	reveal	VERB
ajfa-1289	72	23	studies	study	NOUN
ajfa-1289	72	24	by	by	ADP
ajfa-1289	72	25	researchers	researcher	NOUN
ajfa-1289	72	26	and	and	CCONJ
ajfa-1289	72	27	professionals	professional	NOUN
ajfa-1289	72	28	dating	date	VERB
ajfa-1289	72	29	back	back	ADV
ajfa-1289	72	30	two	two	NUM
ajfa-1289	72	31	decades	decade	NOUN
ajfa-1289	72	32	.	.	PUNCT
ajfa-1289	73	1	most	most	ADJ
ajfa-1289	73	2	studies	study	NOUN
ajfa-1289	73	3	focused	focus	VERB
ajfa-1289	73	4	on	on	ADP
ajfa-1289	73	5	the	the	DET
ajfa-1289	73	6	reporting	reporting	NOUN
ajfa-1289	73	7	of	of	ADP
ajfa-1289	73	8	non	non	ADJ
ajfa-1289	73	9	-	-	ADJ
ajfa-1289	73	10	financial	financial	ADJ
ajfa-1289	73	11	information	information	NOUN
ajfa-1289	73	12	by	by	ADP
ajfa-1289	73	13	companies	company	NOUN
ajfa-1289	73	14	in	in	ADP
ajfa-1289	73	15	developed	develop	VERB
ajfa-1289	73	16	countries	country	NOUN
ajfa-1289	73	17	rather	rather	ADV
ajfa-1289	73	18	than	than	ADP
ajfa-1289	73	19	developing	develop	VERB
ajfa-1289	73	20	countries	country	NOUN
ajfa-1289	73	21	such	such	ADJ
ajfa-1289	73	22	as	as	ADP
ajfa-1289	73	23	the	the	DET
ajfa-1289	73	24	united	united	PROPN
ajfa-1289	73	25	states	states	PROPN
ajfa-1289	73	26	of	of	ADP
ajfa-1289	73	27	america	america	PROPN
ajfa-1289	73	28	,	,	PUNCT
ajfa-1289	73	29	canada	canada	PROPN
ajfa-1289	73	30	,	,	PUNCT
ajfa-1289	73	31	australia	australia	PROPN
ajfa-1289	73	32	,	,	PUNCT
ajfa-1289	73	33	new	new	PROPN
ajfa-1289	73	34	zealand	zealand	PROPN
ajfa-1289	73	35	,	,	PUNCT
ajfa-1289	73	36	japan	japan	PROPN
ajfa-1289	73	37	,	,	PUNCT
ajfa-1289	73	38	the	the	DET
ajfa-1289	73	39	united	united	ADJ
ajfa-1289	73	40	kingdom	kingdom	PROPN
ajfa-1289	73	41	,	,	PUNCT
ajfa-1289	73	42	and	and	CCONJ
ajfa-1289	73	43	other	other	ADJ
ajfa-1289	73	44	european	european	ADJ
ajfa-1289	73	45	countries	country	NOUN
ajfa-1289	73	46	(	(	PUNCT
ajfa-1289	73	47	kolk	kolk	NOUN
ajfa-1289	73	48	et	et	PROPN
ajfa-1289	73	49	al	al	PROPN
ajfa-1289	73	50	.	.	PROPN
ajfa-1289	73	51	,	,	PUNCT
ajfa-1289	73	52	2001	2001	NUM
ajfa-1289	73	53	)	)	PUNCT
ajfa-1289	73	54	.	.	PUNCT
ajfa-1289	74	1	for	for	ADP
ajfa-1289	74	2	example	example	NOUN
ajfa-1289	74	3	,	,	PUNCT
ajfa-1289	74	4	ho	ho	PROPN
ajfa-1289	74	5	and	and	CCONJ
ajfa-1289	74	6	taylor	taylor	PROPN
ajfa-1289	74	7	(	(	PUNCT
ajfa-1289	74	8	2007	2007	NUM
ajfa-1289	74	9	)	)	PUNCT
ajfa-1289	74	10	surveyed	survey	VERB
ajfa-1289	74	11	50	50	NUM
ajfa-1289	74	12	of	of	ADP
ajfa-1289	74	13	the	the	DET
ajfa-1289	74	14	largest	large	ADJ
ajfa-1289	74	15	us	we	PRON
ajfa-1289	74	16	and	and	CCONJ
ajfa-1289	74	17	japanese	japanese	ADJ
ajfa-1289	74	18	companies	company	NOUN
ajfa-1289	74	19	to	to	PART
ajfa-1289	74	20	investigate	investigate	VERB
ajfa-1289	74	21	tbl	tbl	NOUN
ajfa-1289	74	22	reporting	report	VERB
ajfa-1289	74	23	by	by	ADP
ajfa-1289	74	24	using	use	VERB
ajfa-1289	74	25	annual	annual	ADJ
ajfa-1289	74	26	reports	report	NOUN
ajfa-1289	74	27	,	,	PUNCT
ajfa-1289	74	28	stand	stand	VERB
ajfa-1289	74	29	-	-	PUNCT
ajfa-1289	74	30	alone	alone	ADJ
ajfa-1289	74	31	reports	report	NOUN
ajfa-1289	74	32	,	,	PUNCT
ajfa-1289	74	33	and	and	CCONJ
ajfa-1289	74	34	website	website	NOUN
ajfa-1289	74	35	reports	report	VERB
ajfa-1289	74	36	.	.	PUNCT
ajfa-1289	75	1	they	they	PRON
ajfa-1289	75	2	found	find	VERB
ajfa-1289	75	3	that	that	SCONJ
ajfa-1289	75	4	the	the	DET
ajfa-1289	75	5	extent	extent	NOUN
ajfa-1289	75	6	of	of	ADP
ajfa-1289	75	7	disclosure	disclosure	NOUN
ajfa-1289	75	8	was	be	AUX
ajfa-1289	75	9	higher	high	ADJ
ajfa-1289	75	10	for	for	ADP
ajfa-1289	75	11	companies	company	NOUN
ajfa-1289	75	12	of	of	ADP
ajfa-1289	75	13	larger	large	ADJ
ajfa-1289	75	14	size	size	NOUN
ajfa-1289	75	15	,	,	PUNCT
ajfa-1289	75	16	lower	low	ADJ
ajfa-1289	75	17	profitability	profitability	NOUN
ajfa-1289	75	18	,	,	PUNCT
ajfa-1289	75	19	lower	low	ADJ
ajfa-1289	75	20	liquidity	liquidity	NOUN
ajfa-1289	75	21	,	,	PUNCT
ajfa-1289	75	22	and	and	CCONJ
ajfa-1289	75	23	higher	high	ADJ
ajfa-1289	75	24	profile	profile	NOUN
ajfa-1289	75	25	.	.	PUNCT
ajfa-1289	76	1	moreover	moreover	ADV
ajfa-1289	76	2	,	,	PUNCT
ajfa-1289	76	3	japanese	japanese	ADJ
ajfa-1289	76	4	firms	firm	NOUN
ajfa-1289	76	5	undertook	undertake	VERB
ajfa-1289	76	6	more	more	ADJ
ajfa-1289	76	7	tbl	tbl	NOUN
ajfa-1289	76	8	reporting	reporting	NOUN
ajfa-1289	76	9	than	than	ADP
ajfa-1289	76	10	firms	firm	NOUN
ajfa-1289	76	11	in	in	ADP
ajfa-1289	76	12	the	the	DET
ajfa-1289	76	13	us	us	PROPN
ajfa-1289	76	14	.	.	PUNCT
ajfa-1289	77	1	cheung	cheung	PROPN
ajfa-1289	77	2	et	et	PROPN
ajfa-1289	77	3	al	al	PROPN
ajfa-1289	77	4	.	.	PROPN
ajfa-1289	78	1	(	(	PUNCT
ajfa-1289	78	2	2009	2009	NUM
ajfa-1289	78	3	)	)	PUNCT
ajfa-1289	78	4	examined	examine	VERB
ajfa-1289	78	5	the	the	DET
ajfa-1289	78	6	impact	impact	NOUN
ajfa-1289	78	7	of	of	ADP
ajfa-1289	78	8	changes	change	NOUN
ajfa-1289	78	9	in	in	ADP
ajfa-1289	78	10	csr	csr	NOUN
ajfa-1289	78	11	on	on	ADP
ajfa-1289	78	12	market	market	NOUN
ajfa-1289	78	13	valuation	valuation	NOUN
ajfa-1289	78	14	and	and	CCONJ
ajfa-1289	78	15	compared	compare	VERB
ajfa-1289	78	16	the	the	DET
ajfa-1289	78	17	csr	csr	NOUN
ajfa-1289	78	18	practices	practice	NOUN
ajfa-1289	78	19	of	of	ADP
ajfa-1289	78	20	major	major	ADJ
ajfa-1289	78	21	listed	list	VERB
ajfa-1289	78	22	companies	company	NOUN
ajfa-1289	78	23	from	from	ADP
ajfa-1289	78	24	2001	2001	NUM
ajfa-1289	78	25	to	to	ADP
ajfa-1289	78	26	2004	2004	NUM
ajfa-1289	78	27	by	by	ADP
ajfa-1289	78	28	surveying	survey	VERB
ajfa-1289	78	29	495	495	NUM
ajfa-1289	78	30	companies	company	NOUN
ajfa-1289	78	31	in	in	ADP
ajfa-1289	78	32	25	25	NUM
ajfa-1289	78	33	emerging	emerge	VERB
ajfa-1289	78	34	markets	market	NOUN
ajfa-1289	78	35	(	(	PUNCT
ajfa-1289	78	36	asian	asian	ADJ
ajfa-1289	78	37	,	,	PUNCT
ajfa-1289	78	38	east	east	PROPN
ajfa-1289	78	39	european	european	PROPN
ajfa-1289	78	40	,	,	PUNCT
ajfa-1289	78	41	south	south	ADJ
ajfa-1289	78	42	african	african	ADJ
ajfa-1289	78	43	,	,	PUNCT
ajfa-1289	78	44	and	and	CCONJ
ajfa-1289	78	45	latin	latin	ADJ
ajfa-1289	78	46	american	american	ADJ
ajfa-1289	78	47	markets	market	NOUN
ajfa-1289	78	48	)	)	PUNCT
ajfa-1289	78	49	.	.	PUNCT
ajfa-1289	79	1	their	their	PRON
ajfa-1289	79	2	findings	finding	NOUN
ajfa-1289	79	3	indicated	indicate	VERB
ajfa-1289	79	4	that	that	SCONJ
ajfa-1289	79	5	there	there	PRON
ajfa-1289	79	6	was	be	VERB
ajfa-1289	79	7	a	a	DET
ajfa-1289	79	8	positive	positive	ADJ
ajfa-1289	79	9	and	and	CCONJ
ajfa-1289	79	10	significant	significant	ADJ
ajfa-1289	79	11	relationship	relationship	NOUN
ajfa-1289	79	12	between	between	ADP
ajfa-1289	79	13	csr	csr	NOUN
ajfa-1289	79	14	and	and	CCONJ
ajfa-1289	79	15	market	market	NOUN
ajfa-1289	79	16	valuation	valuation	NOUN
ajfa-1289	79	17	among	among	ADP
ajfa-1289	79	18	asian	asian	ADJ
ajfa-1289	79	19	companies	company	NOUN
ajfa-1289	79	20	,	,	PUNCT
ajfa-1289	79	21	and	and	CCONJ
ajfa-1289	79	22	csr	csr	NOUN
ajfa-1289	79	23	was	be	AUX
ajfa-1289	79	24	positively	positively	ADV
ajfa-1289	79	25	related	relate	VERB
ajfa-1289	79	26	to	to	ADP
ajfa-1289	79	27	the	the	DET
ajfa-1289	79	28	market	market	NOUN
ajfa-1289	79	29	valuation	valuation	NOUN
ajfa-1289	79	30	of	of	ADP
ajfa-1289	79	31	subsequent	subsequent	ADJ
ajfa-1289	79	32	years	year	NOUN
ajfa-1289	79	33	.	.	PUNCT
ajfa-1289	80	1	mahadeo	mahadeo	NOUN
ajfa-1289	80	2	et	et	PROPN
ajfa-1289	80	3	al	al	PROPN
ajfa-1289	80	4	.	.	PROPN
ajfa-1289	81	1	(	(	PUNCT
ajfa-1289	81	2	2011	2011	NUM
ajfa-1289	81	3	)	)	PUNCT
ajfa-1289	81	4	looked	look	VERB
ajfa-1289	81	5	at	at	ADP
ajfa-1289	81	6	165	165	NUM
ajfa-1289	81	7	companies	company	NOUN
ajfa-1289	81	8	listed	list	VERB
ajfa-1289	81	9	on	on	ADP
ajfa-1289	81	10	the	the	DET
ajfa-1289	81	11	stock	stock	NOUN
ajfa-1289	81	12	exchange	exchange	NOUN
ajfa-1289	81	13	of	of	ADP
ajfa-1289	81	14	mauritius	mauritius	NOUN
ajfa-1289	81	15	between	between	ADP
ajfa-1289	81	16	2004	2004	NUM
ajfa-1289	81	17	and	and	CCONJ
ajfa-1289	81	18	2007	2007	NUM
ajfa-1289	81	19	to	to	PART
ajfa-1289	81	20	investigate	investigate	VERB
ajfa-1289	81	21	corporate	corporate	ADJ
ajfa-1289	81	22	social	social	ADJ
ajfa-1289	81	23	responsibility	responsibility	NOUN
ajfa-1289	81	24	reporting	report	VERB
ajfa-1289	81	25	(	(	PUNCT
ajfa-1289	81	26	csrr	csrr	ADV
ajfa-1289	81	27	)	)	PUNCT
ajfa-1289	81	28	in	in	ADP
ajfa-1289	81	29	annual	annual	ADJ
ajfa-1289	81	30	reports	report	NOUN
ajfa-1289	81	31	and	and	CCONJ
ajfa-1289	81	32	test	test	VERB
ajfa-1289	81	33	whether	whether	SCONJ
ajfa-1289	81	34	there	there	PRON
ajfa-1289	81	35	was	be	VERB
ajfa-1289	81	36	any	any	DET
ajfa-1289	81	37	relationship	relationship	NOUN
ajfa-1289	81	38	between	between	ADP
ajfa-1289	81	39	the	the	DET
ajfa-1289	81	40	amount	amount	NOUN
ajfa-1289	81	41	of	of	ADP
ajfa-1289	81	42	csrr	csrr	ADV
ajfa-1289	81	43	in	in	ADP
ajfa-1289	81	44	annual	annual	ADJ
ajfa-1289	81	45	reports	report	NOUN
ajfa-1289	81	46	and	and	CCONJ
ajfa-1289	81	47	a	a	DET
ajfa-1289	81	48	variety	variety	NOUN
ajfa-1289	81	49	of	of	ADP
ajfa-1289	81	50	factors	factor	NOUN
ajfa-1289	81	51	.	.	PUNCT
ajfa-1289	82	1	they	they	PRON
ajfa-1289	82	2	found	find	VERB
ajfa-1289	82	3	an	an	DET
ajfa-1289	82	4	increase	increase	NOUN
ajfa-1289	82	5	in	in	ADP
ajfa-1289	82	6	terms	term	NOUN
ajfa-1289	82	7	of	of	ADP
ajfa-1289	82	8	volume	volume	NOUN
ajfa-1289	82	9	and	and	CCONJ
ajfa-1289	82	10	variety	variety	NOUN
ajfa-1289	82	11	of	of	ADP
ajfa-1289	82	12	csrr	csrr	ADV
ajfa-1289	82	13	.	.	PUNCT
ajfa-1289	83	1	additionally	additionally	ADV
ajfa-1289	83	2	,	,	PUNCT
ajfa-1289	83	3	there	there	PRON
ajfa-1289	83	4	was	be	VERB
ajfa-1289	83	5	a	a	DET
ajfa-1289	83	6	relationship	relationship	NOUN
ajfa-1289	83	7	between	between	ADP
ajfa-1289	83	8	the	the	DET
ajfa-1289	83	9	size	size	NOUN
ajfa-1289	83	10	of	of	ADP
ajfa-1289	83	11	company	company	NOUN
ajfa-1289	83	12	and	and	CCONJ
ajfa-1289	83	13	the	the	DET
ajfa-1289	83	14	amount	amount	NOUN
ajfa-1289	83	15	of	of	ADP
ajfa-1289	83	16	csrr	csrr	PROPN
ajfa-1289	83	17	.	.	PUNCT
ajfa-1289	84	1	uwalomwa	uwalomwa	PROPN
ajfa-1289	84	2	and	and	CCONJ
ajfa-1289	84	3	uadiale	uadiale	PROPN
ajfa-1289	84	4	(	(	PUNCT
ajfa-1289	84	5	2011	2011	NUM
ajfa-1289	84	6	)	)	PUNCT
ajfa-1289	84	7	also	also	ADV
ajfa-1289	84	8	studied	study	VERB
ajfa-1289	84	9	csrr	csrr	ADV
ajfa-1289	84	10	in	in	ADP
ajfa-1289	84	11	annual	annual	ADJ
ajfa-1289	84	12	reports	report	NOUN
ajfa-1289	84	13	by	by	ADP
ajfa-1289	84	14	listed	list	VERB
ajfa-1289	84	15	companies	company	NOUN
ajfa-1289	84	16	in	in	ADP
ajfa-1289	84	17	nigeria	nigeria	PROPN
ajfa-1289	84	18	.	.	PUNCT
ajfa-1289	85	1	they	they	PRON
ajfa-1289	85	2	found	find	VERB
ajfa-1289	85	3	that	that	SCONJ
ajfa-1289	85	4	there	there	PRON
ajfa-1289	85	5	was	be	VERB
ajfa-1289	85	6	a	a	DET
ajfa-1289	85	7	difference	difference	NOUN
ajfa-1289	85	8	in	in	ADP
ajfa-1289	85	9	the	the	DET
ajfa-1289	85	10	amount	amount	NOUN
ajfa-1289	85	11	of	of	ADP
ajfa-1289	85	12	csrr	csrr	ADV
ajfa-1289	85	13	between	between	ADP
ajfa-1289	85	14	industries	industry	NOUN
ajfa-1289	85	15	sampled	sample	VERB
ajfa-1289	85	16	.	.	PUNCT
ajfa-1289	86	1	however	however	ADV
ajfa-1289	86	2	,	,	PUNCT
ajfa-1289	86	3	csrr	csrr	ADV
ajfa-1289	86	4	by	by	ADP
ajfa-1289	86	5	nigerian	nigerian	ADJ
ajfa-1289	86	6	listed	list	VERB
ajfa-1289	86	7	companies	company	NOUN
ajfa-1289	86	8	was	be	AUX
ajfa-1289	86	9	still	still	ADV
ajfa-1289	86	10	very	very	ADV
ajfa-1289	86	11	low	low	ADJ
ajfa-1289	86	12	and	and	CCONJ
ajfa-1289	86	13	still	still	ADV
ajfa-1289	86	14	in	in	ADP
ajfa-1289	86	15	an	an	DET
ajfa-1289	86	16	embryonic	embryonic	ADJ
ajfa-1289	86	17	stage	stage	NOUN
ajfa-1289	86	18	.	.	PUNCT
ajfa-1289	87	1	monteiro	monteiro	PROPN
ajfa-1289	87	2	and	and	CCONJ
ajfa-1289	87	3	guzman	guzman	PROPN
ajfa-1289	87	4	(	(	PUNCT
ajfa-1289	87	5	2010	2010	NUM
ajfa-1289	87	6	)	)	PUNCT
ajfa-1289	87	7	used	use	VERB
ajfa-1289	87	8	content	content	NOUN
ajfa-1289	87	9	analysis	analysis	NOUN
ajfa-1289	87	10	to	to	PART
ajfa-1289	87	11	examine	examine	VERB
ajfa-1289	87	12	the	the	DET
ajfa-1289	87	13	influence	influence	NOUN
ajfa-1289	87	14	of	of	ADP
ajfa-1289	87	15	a	a	DET
ajfa-1289	87	16	new	new	ADJ
ajfa-1289	87	17	social	social	ADJ
ajfa-1289	87	18	and	and	CCONJ
ajfa-1289	87	19	environmental	environmental	ADJ
ajfa-1289	87	20	accounting	accounting	NOUN
ajfa-1289	87	21	standard	standard	NOUN
ajfa-1289	87	22	on	on	ADP
ajfa-1289	87	23	the	the	DET
ajfa-1289	87	24	social	social	ADJ
ajfa-1289	87	25	and	and	CCONJ
ajfa-1289	87	26	environmental	environmental	ADJ
ajfa-1289	87	27	disclosures	disclosure	NOUN
ajfa-1289	87	28	in	in	ADP
ajfa-1289	87	29	the	the	DET
ajfa-1289	87	30	annual	annual	ADJ
ajfa-1289	87	31	reports	report	NOUN
ajfa-1289	87	32	of	of	ADP
ajfa-1289	87	33	109	109	NUM
ajfa-1289	87	34	large	large	ADJ
ajfa-1289	87	35	companies	company	NOUN
ajfa-1289	87	36	in	in	ADP
ajfa-1289	87	37	portugal	portugal	PROPN
ajfa-1289	87	38	during	during	ADP
ajfa-1289	87	39	the	the	DET
ajfa-1289	87	40	period	period	NOUN
ajfa-1289	87	41	2002	2002	NUM
ajfa-1289	87	42	-	-	SYM
ajfa-1289	87	43	2004	2004	NUM
ajfa-1289	87	44	.	.	PUNCT
ajfa-1289	88	1	the	the	DET
ajfa-1289	88	2	results	result	NOUN
ajfa-1289	88	3	indicated	indicate	VERB
ajfa-1289	88	4	that	that	SCONJ
ajfa-1289	88	5	the	the	DET
ajfa-1289	88	6	extent	extent	NOUN
ajfa-1289	88	7	of	of	ADP
ajfa-1289	88	8	disclosures	disclosure	NOUN
ajfa-1289	88	9	had	have	AUX
ajfa-1289	88	10	increased	increase	VERB
ajfa-1289	88	11	,	,	PUNCT
ajfa-1289	88	12	but	but	CCONJ
ajfa-1289	88	13	the	the	DET
ajfa-1289	88	14	amount	amount	NOUN
ajfa-1289	88	15	of	of	ADP
ajfa-1289	88	16	disclosure	disclosure	NOUN
ajfa-1289	88	17	was	be	AUX
ajfa-1289	88	18	still	still	ADV
ajfa-1289	88	19	asian	asian	ADJ
ajfa-1289	88	20	journal	journal	NOUN
ajfa-1289	88	21	of	of	ADP
ajfa-1289	88	22	finance	finance	PROPN
ajfa-1289	88	23	&	&	CCONJ
ajfa-1289	88	24	accounting	accounting	PROPN
ajfa-1289	88	25	issn	issn	PROPN
ajfa-1289	88	26	1946	1946	NUM
ajfa-1289	88	27	-	-	PUNCT
ajfa-1289	88	28	052x	052x	NOUN
ajfa-1289	88	29	2012	2012	NUM
ajfa-1289	88	30	,	,	PUNCT
ajfa-1289	88	31	vol	vol	NOUN
ajfa-1289	88	32	.	.	PROPN
ajfa-1289	89	1	4	4	NUM
ajfa-1289	89	2	,	,	PUNCT
ajfa-1289	89	3	no	no	INTJ
ajfa-1289	89	4	.	.	NOUN
ajfa-1289	89	5	1	1	NUM
ajfa-1289	89	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	89	7	74	74	NUM
ajfa-1289	89	8	low	low	ADJ
ajfa-1289	89	9	.	.	PUNCT
ajfa-1289	90	1	however	however	ADV
ajfa-1289	90	2	,	,	PUNCT
ajfa-1289	90	3	the	the	DET
ajfa-1289	90	4	new	new	ADJ
ajfa-1289	90	5	accounting	accounting	NOUN
ajfa-1289	90	6	standard	standard	NOUN
ajfa-1289	90	7	was	be	AUX
ajfa-1289	90	8	starting	start	VERB
ajfa-1289	90	9	to	to	PART
ajfa-1289	90	10	have	have	VERB
ajfa-1289	90	11	an	an	DET
ajfa-1289	90	12	impact	impact	NOUN
ajfa-1289	90	13	on	on	ADP
ajfa-1289	90	14	listed	list	VERB
ajfa-1289	90	15	companies	company	NOUN
ajfa-1289	90	16	in	in	ADP
ajfa-1289	90	17	portugal	portugal	PROPN
ajfa-1289	90	18	.	.	PUNCT
ajfa-1289	91	1	there	there	PRON
ajfa-1289	91	2	are	be	VERB
ajfa-1289	91	3	only	only	ADV
ajfa-1289	91	4	five	five	NUM
ajfa-1289	91	5	papers	paper	NOUN
ajfa-1289	91	6	examining	examine	VERB
ajfa-1289	91	7	social	social	ADJ
ajfa-1289	91	8	and	and	CCONJ
ajfa-1289	91	9	environmental	environmental	ADJ
ajfa-1289	91	10	disclosure	disclosure	NOUN
ajfa-1289	91	11	by	by	ADP
ajfa-1289	91	12	companies	company	NOUN
ajfa-1289	91	13	in	in	ADP
ajfa-1289	91	14	thailand	thailand	PROPN
ajfa-1289	91	15	,	,	PUNCT
ajfa-1289	91	16	with	with	ADP
ajfa-1289	91	17	all	all	PRON
ajfa-1289	91	18	investigating	investigate	VERB
ajfa-1289	91	19	the	the	DET
ajfa-1289	91	20	disclosures	disclosure	NOUN
ajfa-1289	91	21	made	make	VERB
ajfa-1289	91	22	in	in	ADP
ajfa-1289	91	23	annual	annual	ADJ
ajfa-1289	91	24	reports	report	NOUN
ajfa-1289	91	25	.	.	PUNCT
ajfa-1289	92	1	william	william	PROPN
ajfa-1289	92	2	(	(	PUNCT
ajfa-1289	92	3	1999	1999	NUM
ajfa-1289	92	4	)	)	PUNCT
ajfa-1289	92	5	analysed	analyse	VERB
ajfa-1289	92	6	28	28	NUM
ajfa-1289	92	7	corporate	corporate	ADJ
ajfa-1289	92	8	annual	annual	ADJ
ajfa-1289	92	9	reports	report	NOUN
ajfa-1289	92	10	and	and	CCONJ
ajfa-1289	92	11	found	find	VERB
ajfa-1289	92	12	that	that	SCONJ
ajfa-1289	92	13	culture	culture	NOUN
ajfa-1289	92	14	and	and	CCONJ
ajfa-1289	92	15	the	the	DET
ajfa-1289	92	16	political	political	ADJ
ajfa-1289	92	17	and	and	CCONJ
ajfa-1289	92	18	civil	civil	ADJ
ajfa-1289	92	19	system	system	NOUN
ajfa-1289	92	20	were	be	AUX
ajfa-1289	92	21	the	the	DET
ajfa-1289	92	22	determinants	determinant	NOUN
ajfa-1289	92	23	of	of	ADP
ajfa-1289	92	24	the	the	DET
ajfa-1289	92	25	amount	amount	NOUN
ajfa-1289	92	26	of	of	ADP
ajfa-1289	92	27	disclosure	disclosure	NOUN
ajfa-1289	92	28	.	.	PUNCT
ajfa-1289	93	1	kunsirikun	kunsirikun	INTJ
ajfa-1289	93	2	et	et	PROPN
ajfa-1289	93	3	al	al	PROPN
ajfa-1289	93	4	.	.	PROPN
ajfa-1289	94	1	(	(	PUNCT
ajfa-1289	94	2	2004	2004	NUM
ajfa-1289	94	3	)	)	PUNCT
ajfa-1289	94	4	investigated	investigate	VERB
ajfa-1289	94	5	corporate	corporate	ADJ
ajfa-1289	94	6	environmental	environmental	ADJ
ajfa-1289	94	7	disclosures	disclosure	NOUN
ajfa-1289	94	8	in	in	ADP
ajfa-1289	94	9	the	the	DET
ajfa-1289	94	10	annual	annual	ADJ
ajfa-1289	94	11	reports	report	NOUN
ajfa-1289	94	12	of	of	ADP
ajfa-1289	94	13	63	63	NUM
ajfa-1289	94	14	thai	thai	ADJ
ajfa-1289	94	15	firms	firm	NOUN
ajfa-1289	94	16	in	in	ADP
ajfa-1289	94	17	1993	1993	NUM
ajfa-1289	94	18	and	and	CCONJ
ajfa-1289	94	19	84	84	NUM
ajfa-1289	94	20	firms	firm	NOUN
ajfa-1289	94	21	in	in	ADP
ajfa-1289	94	22	1999	1999	NUM
ajfa-1289	94	23	,	,	PUNCT
ajfa-1289	94	24	finding	find	VERB
ajfa-1289	94	25	a	a	DET
ajfa-1289	94	26	slight	slight	ADJ
ajfa-1289	94	27	increase	increase	NOUN
ajfa-1289	94	28	in	in	ADP
ajfa-1289	94	29	narrative	narrative	ADJ
ajfa-1289	94	30	disclosures	disclosure	NOUN
ajfa-1289	94	31	from	from	ADP
ajfa-1289	94	32	44	44	NUM
ajfa-1289	94	33	%	%	NOUN
ajfa-1289	94	34	to	to	ADP
ajfa-1289	94	35	45	45	NUM
ajfa-1289	94	36	%	%	NOUN
ajfa-1289	94	37	.	.	PUNCT
ajfa-1289	95	1	using	use	VERB
ajfa-1289	95	2	a	a	DET
ajfa-1289	95	3	sample	sample	NOUN
ajfa-1289	95	4	of	of	ADP
ajfa-1289	95	5	120	120	NUM
ajfa-1289	95	6	thai	thai	ADJ
ajfa-1289	95	7	listed	list	VERB
ajfa-1289	95	8	companies	company	NOUN
ajfa-1289	95	9	’	'	PUNCT
ajfa-1289	95	10	annual	annual	ADJ
ajfa-1289	95	11	reports	report	NOUN
ajfa-1289	95	12	to	to	PART
ajfa-1289	95	13	test	test	VERB
ajfa-1289	95	14	relationships	relationship	NOUN
ajfa-1289	95	15	between	between	ADP
ajfa-1289	95	16	environmental	environmental	ADJ
ajfa-1289	95	17	reporting	reporting	NOUN
ajfa-1289	95	18	and	and	CCONJ
ajfa-1289	95	19	market	market	NOUN
ajfa-1289	95	20	valuation	valuation	NOUN
ajfa-1289	95	21	and	and	CCONJ
ajfa-1289	95	22	corporate	corporate	ADJ
ajfa-1289	95	23	accounting	accounting	NOUN
ajfa-1289	95	24	performance	performance	NOUN
ajfa-1289	95	25	,	,	PUNCT
ajfa-1289	95	26	connelly	connelly	ADV
ajfa-1289	95	27	and	and	CCONJ
ajfa-1289	95	28	limpaphayon	limpaphayon	NOUN
ajfa-1289	95	29	(	(	PUNCT
ajfa-1289	95	30	2004	2004	NUM
ajfa-1289	95	31	)	)	PUNCT
ajfa-1289	95	32	found	find	VERB
ajfa-1289	95	33	that	that	SCONJ
ajfa-1289	95	34	there	there	PRON
ajfa-1289	95	35	was	be	VERB
ajfa-1289	95	36	a	a	DET
ajfa-1289	95	37	significant	significant	ADJ
ajfa-1289	95	38	positive	positive	ADJ
ajfa-1289	95	39	correlation	correlation	NOUN
ajfa-1289	95	40	between	between	ADP
ajfa-1289	95	41	market	market	NOUN
ajfa-1289	95	42	valuation	valuation	NOUN
ajfa-1289	95	43	and	and	CCONJ
ajfa-1289	95	44	disclosure	disclosure	NOUN
ajfa-1289	95	45	.	.	PUNCT
ajfa-1289	96	1	there	there	PRON
ajfa-1289	96	2	was	be	VERB
ajfa-1289	96	3	no	no	DET
ajfa-1289	96	4	significant	significant	ADJ
ajfa-1289	96	5	relationship	relationship	NOUN
ajfa-1289	96	6	between	between	ADP
ajfa-1289	96	7	environmental	environmental	ADJ
ajfa-1289	96	8	reporting	reporting	NOUN
ajfa-1289	96	9	and	and	CCONJ
ajfa-1289	96	10	thai	thai	ADJ
ajfa-1289	96	11	corporate	corporate	ADJ
ajfa-1289	96	12	accounting	accounting	NOUN
ajfa-1289	96	13	performance	performance	NOUN
ajfa-1289	96	14	.	.	PUNCT
ajfa-1289	97	1	ratanajongkol	ratanajongkol	NOUN
ajfa-1289	97	2	et	et	PROPN
ajfa-1289	97	3	al	al	PROPN
ajfa-1289	97	4	.	.	PROPN
ajfa-1289	97	5	(	(	PUNCT
ajfa-1289	97	6	2006	2006	NUM
ajfa-1289	97	7	)	)	PUNCT
ajfa-1289	97	8	examined	examine	VERB
ajfa-1289	97	9	trends	trend	NOUN
ajfa-1289	97	10	in	in	ADP
ajfa-1289	97	11	corporate	corporate	ADJ
ajfa-1289	97	12	environmental	environmental	ADJ
ajfa-1289	97	13	disclosure	disclosure	NOUN
ajfa-1289	97	14	by	by	ADP
ajfa-1289	97	15	utilising	utilise	VERB
ajfa-1289	97	16	content	content	ADJ
ajfa-1289	97	17	analysis	analysis	NOUN
ajfa-1289	97	18	of	of	ADP
ajfa-1289	97	19	the	the	DET
ajfa-1289	97	20	disclosure	disclosure	NOUN
ajfa-1289	97	21	of	of	ADP
ajfa-1289	97	22	the	the	DET
ajfa-1289	97	23	40	40	NUM
ajfa-1289	97	24	largest	large	ADJ
ajfa-1289	97	25	thai	thai	ADJ
ajfa-1289	97	26	firms	firm	NOUN
ajfa-1289	97	27	in	in	ADP
ajfa-1289	97	28	1997	1997	NUM
ajfa-1289	97	29	,	,	PUNCT
ajfa-1289	97	30	1999	1999	NUM
ajfa-1289	97	31	,	,	PUNCT
ajfa-1289	97	32	and	and	CCONJ
ajfa-1289	97	33	2001	2001	NUM
ajfa-1289	97	34	.	.	PUNCT
ajfa-1289	98	1	environmental	environmental	ADJ
ajfa-1289	98	2	disclosures	disclosure	NOUN
ajfa-1289	98	3	decreased	decrease	VERB
ajfa-1289	98	4	over	over	ADP
ajfa-1289	98	5	the	the	DET
ajfa-1289	98	6	study	study	NOUN
ajfa-1289	98	7	period	period	NOUN
ajfa-1289	98	8	.	.	PUNCT
ajfa-1289	99	1	rahman	rahman	PROPN
ajfa-1289	99	2	et	et	PROPN
ajfa-1289	99	3	al	al	PROPN
ajfa-1289	99	4	.	.	PROPN
ajfa-1289	100	1	(	(	PUNCT
ajfa-1289	100	2	2010	2010	NUM
ajfa-1289	100	3	)	)	PUNCT
ajfa-1289	100	4	studied	study	VERB
ajfa-1289	100	5	a	a	DET
ajfa-1289	100	6	sample	sample	NOUN
ajfa-1289	100	7	of	of	ADP
ajfa-1289	100	8	37	37	NUM
ajfa-1289	100	9	thai	thai	ADJ
ajfa-1289	100	10	listed	list	VERB
ajfa-1289	100	11	companies	company	NOUN
ajfa-1289	100	12	in	in	ADP
ajfa-1289	100	13	2006	2006	NUM
ajfa-1289	100	14	to	to	PART
ajfa-1289	100	15	examine	examine	VERB
ajfa-1289	100	16	the	the	DET
ajfa-1289	100	17	relationship	relationship	NOUN
ajfa-1289	100	18	between	between	ADP
ajfa-1289	100	19	environmental	environmental	ADJ
ajfa-1289	100	20	disclosures	disclosure	NOUN
ajfa-1289	100	21	and	and	CCONJ
ajfa-1289	100	22	financial	financial	ADJ
ajfa-1289	100	23	performance	performance	NOUN
ajfa-1289	100	24	finding	find	VERB
ajfa-1289	100	25	that	that	SCONJ
ajfa-1289	100	26	financial	financial	ADJ
ajfa-1289	100	27	performance	performance	NOUN
ajfa-1289	100	28	had	have	VERB
ajfa-1289	100	29	no	no	DET
ajfa-1289	100	30	relationship	relationship	NOUN
ajfa-1289	100	31	with	with	ADP
ajfa-1289	100	32	environmental	environmental	ADJ
ajfa-1289	100	33	disclosures	disclosure	NOUN
ajfa-1289	100	34	however	however	ADV
ajfa-1289	100	35	,	,	PUNCT
ajfa-1289	100	36	there	there	PRON
ajfa-1289	100	37	has	have	AUX
ajfa-1289	100	38	been	be	AUX
ajfa-1289	100	39	no	no	DET
ajfa-1289	100	40	study	study	NOUN
ajfa-1289	100	41	of	of	ADP
ajfa-1289	100	42	tbl	tbl	NOUN
ajfa-1289	100	43	reporting	report	VERB
ajfa-1289	100	44	in	in	ADP
ajfa-1289	100	45	thailand	thailand	PROPN
ajfa-1289	100	46	,	,	PUNCT
ajfa-1289	100	47	therefore	therefore	ADV
ajfa-1289	100	48	,	,	PUNCT
ajfa-1289	100	49	this	this	DET
ajfa-1289	100	50	study	study	NOUN
ajfa-1289	100	51	aims	aim	VERB
ajfa-1289	100	52	to	to	PART
ajfa-1289	100	53	investigate	investigate	VERB
ajfa-1289	100	54	the	the	DET
ajfa-1289	100	55	extent	extent	NOUN
ajfa-1289	100	56	of	of	ADP
ajfa-1289	100	57	tbl	tbl	NOUN
ajfa-1289	100	58	reporting	report	VERB
ajfa-1289	100	59	in	in	ADP
ajfa-1289	100	60	the	the	DET
ajfa-1289	100	61	annual	annual	ADJ
ajfa-1289	100	62	reports	report	NOUN
ajfa-1289	100	63	of	of	ADP
ajfa-1289	100	64	the	the	DET
ajfa-1289	100	65	top	top	ADJ
ajfa-1289	100	66	50	50	NUM
ajfa-1289	100	67	largest	large	ADJ
ajfa-1289	100	68	thai	thai	ADJ
ajfa-1289	100	69	listed	list	VERB
ajfa-1289	100	70	companies	company	NOUN
ajfa-1289	100	71	,	,	PUNCT
ajfa-1289	100	72	to	to	PART
ajfa-1289	100	73	test	test	VERB
ajfa-1289	100	74	whether	whether	SCONJ
ajfa-1289	100	75	there	there	PRON
ajfa-1289	100	76	is	be	VERB
ajfa-1289	100	77	any	any	DET
ajfa-1289	100	78	relationship	relationship	NOUN
ajfa-1289	100	79	between	between	ADP
ajfa-1289	100	80	the	the	DET
ajfa-1289	100	81	extent	extent	NOUN
ajfa-1289	100	82	of	of	ADP
ajfa-1289	100	83	tbl	tbl	NOUN
ajfa-1289	100	84	reporting	reporting	NOUN
ajfa-1289	100	85	and	and	CCONJ
ajfa-1289	100	86	a	a	DET
ajfa-1289	100	87	variety	variety	NOUN
ajfa-1289	100	88	of	of	ADP
ajfa-1289	100	89	factors	factor	NOUN
ajfa-1289	100	90	,	,	PUNCT
ajfa-1289	100	91	and	and	CCONJ
ajfa-1289	100	92	to	to	PART
ajfa-1289	100	93	compare	compare	VERB
ajfa-1289	100	94	the	the	DET
ajfa-1289	100	95	findings	finding	NOUN
ajfa-1289	100	96	concerning	concern	VERB
ajfa-1289	100	97	tbl	tbl	NOUN
ajfa-1289	100	98	reporting	report	VERB
ajfa-1289	100	99	with	with	ADP
ajfa-1289	100	100	prior	prior	ADJ
ajfa-1289	100	101	studies	study	NOUN
ajfa-1289	100	102	conducted	conduct	VERB
ajfa-1289	100	103	in	in	ADP
ajfa-1289	100	104	developed	develop	VERB
ajfa-1289	100	105	countries	country	NOUN
ajfa-1289	100	106	to	to	PART
ajfa-1289	100	107	answer	answer	VERB
ajfa-1289	100	108	the	the	DET
ajfa-1289	100	109	research	research	NOUN
ajfa-1289	100	110	questions	question	NOUN
ajfa-1289	100	111	:	:	PUNCT
ajfa-1289	100	112	1	1	X
ajfa-1289	100	113	)	)	PUNCT
ajfa-1289	100	114	is	be	AUX
ajfa-1289	100	115	there	there	PRON
ajfa-1289	100	116	tbl	tbl	NOUN
ajfa-1289	100	117	reporting	reporting	NOUN
ajfa-1289	100	118	in	in	ADP
ajfa-1289	100	119	any	any	PRON
ajfa-1289	100	120	of	of	ADP
ajfa-1289	100	121	the	the	DET
ajfa-1289	100	122	annual	annual	ADJ
ajfa-1289	100	123	reports	report	NOUN
ajfa-1289	100	124	of	of	ADP
ajfa-1289	100	125	listed	list	VERB
ajfa-1289	100	126	companies	company	NOUN
ajfa-1289	100	127	in	in	ADP
ajfa-1289	100	128	the	the	DET
ajfa-1289	100	129	set	set	NOUN
ajfa-1289	100	130	;	;	PUNCT
ajfa-1289	100	131	2	2	X
ajfa-1289	100	132	)	)	PUNCT
ajfa-1289	100	133	what	what	PRON
ajfa-1289	100	134	are	be	AUX
ajfa-1289	100	135	the	the	DET
ajfa-1289	100	136	factors	factor	NOUN
ajfa-1289	100	137	influencing	influence	VERB
ajfa-1289	100	138	tbl	tbl	NOUN
ajfa-1289	100	139	reporting	reporting	NOUN
ajfa-1289	100	140	;	;	PUNCT
ajfa-1289	100	141	and	and	CCONJ
ajfa-1289	100	142	3	3	X
ajfa-1289	100	143	)	)	PUNCT
ajfa-1289	100	144	what	what	DET
ajfa-1289	100	145	differences	difference	NOUN
ajfa-1289	100	146	are	be	AUX
ajfa-1289	100	147	there	there	ADV
ajfa-1289	100	148	in	in	ADP
ajfa-1289	100	149	the	the	DET
ajfa-1289	100	150	extent	extent	NOUN
ajfa-1289	100	151	of	of	ADP
ajfa-1289	100	152	tbl	tbl	NOUN
ajfa-1289	100	153	reporting	reporting	NOUN
ajfa-1289	100	154	found	find	VERB
ajfa-1289	100	155	in	in	ADP
ajfa-1289	100	156	the	the	DET
ajfa-1289	100	157	present	present	ADJ
ajfa-1289	100	158	study	study	NOUN
ajfa-1289	100	159	conducted	conduct	VERB
ajfa-1289	100	160	in	in	ADP
ajfa-1289	100	161	a	a	PRON
ajfa-1289	100	162	in	in	ADP
ajfa-1289	100	163	developing	develop	VERB
ajfa-1289	100	164	country	country	NOUN
ajfa-1289	100	165	from	from	ADP
ajfa-1289	100	166	that	that	PRON
ajfa-1289	100	167	found	find	VERB
ajfa-1289	100	168	in	in	ADP
ajfa-1289	100	169	previous	previous	ADJ
ajfa-1289	100	170	studies	study	NOUN
ajfa-1289	100	171	conducted	conduct	VERB
ajfa-1289	100	172	in	in	ADP
ajfa-1289	100	173	developed	develop	VERB
ajfa-1289	100	174	countries	country	NOUN
ajfa-1289	100	175	.	.	PUNCT
ajfa-1289	101	1	5	5	X
ajfa-1289	101	2	.	.	X
ajfa-1289	101	3	characteristics	characteristic	NOUN
ajfa-1289	101	4	influencing	influence	VERB
ajfa-1289	101	5	tbl	tbl	NOUN
ajfa-1289	101	6	reporting	report	VERB
ajfa-1289	101	7	in	in	ADP
ajfa-1289	101	8	answering	answer	VERB
ajfa-1289	101	9	the	the	DET
ajfa-1289	101	10	research	research	NOUN
ajfa-1289	101	11	questions	question	NOUN
ajfa-1289	101	12	,	,	PUNCT
ajfa-1289	101	13	the	the	DET
ajfa-1289	101	14	data	data	NOUN
ajfa-1289	101	15	collection	collection	NOUN
ajfa-1289	101	16	was	be	AUX
ajfa-1289	101	17	based	base	VERB
ajfa-1289	101	18	on	on	ADP
ajfa-1289	101	19	a	a	DET
ajfa-1289	101	20	number	number	NOUN
ajfa-1289	101	21	of	of	ADP
ajfa-1289	101	22	characteristics	characteristic	NOUN
ajfa-1289	101	23	used	use	VERB
ajfa-1289	101	24	in	in	ADP
ajfa-1289	101	25	previous	previous	ADJ
ajfa-1289	101	26	studies	study	NOUN
ajfa-1289	101	27	,	,	PUNCT
ajfa-1289	101	28	thus	thus	ADV
ajfa-1289	101	29	allowing	allow	VERB
ajfa-1289	101	30	for	for	SCONJ
ajfa-1289	101	31	comparisons	comparison	NOUN
ajfa-1289	101	32	to	to	PART
ajfa-1289	101	33	be	be	AUX
ajfa-1289	101	34	made	make	VERB
ajfa-1289	101	35	with	with	ADP
ajfa-1289	101	36	those	those	DET
ajfa-1289	101	37	studies	study	NOUN
ajfa-1289	101	38	.	.	PUNCT
ajfa-1289	102	1	not	not	PART
ajfa-1289	102	2	all	all	PRON
ajfa-1289	102	3	of	of	ADP
ajfa-1289	102	4	those	those	DET
ajfa-1289	102	5	studies	study	NOUN
ajfa-1289	102	6	recognise	recognise	VERB
ajfa-1289	102	7	the	the	DET
ajfa-1289	102	8	need	need	NOUN
ajfa-1289	102	9	for	for	ADP
ajfa-1289	102	10	reporting	report	VERB
ajfa-1289	102	11	companies	company	NOUN
ajfa-1289	102	12	to	to	PART
ajfa-1289	102	13	be	be	AUX
ajfa-1289	102	14	perceived	perceive	VERB
ajfa-1289	102	15	as	as	ADP
ajfa-1289	102	16	socially	socially	ADV
ajfa-1289	102	17	legitimate	legitimate	ADJ
ajfa-1289	102	18	,	,	PUNCT
ajfa-1289	102	19	even	even	ADV
ajfa-1289	102	20	though	though	SCONJ
ajfa-1289	102	21	to	to	PART
ajfa-1289	102	22	be	be	AUX
ajfa-1289	102	23	seen	see	VERB
ajfa-1289	102	24	as	as	ADP
ajfa-1289	102	25	“	"	PUNCT
ajfa-1289	102	26	good	good	ADJ
ajfa-1289	102	27	corporate	corporate	ADJ
ajfa-1289	102	28	citizens	citizen	NOUN
ajfa-1289	102	29	”	"	PUNCT
ajfa-1289	102	30	by	by	ADP
ajfa-1289	102	31	their	their	PRON
ajfa-1289	102	32	stakeholders	stakeholder	NOUN
ajfa-1289	102	33	appears	appear	VERB
ajfa-1289	102	34	to	to	PART
ajfa-1289	102	35	be	be	AUX
ajfa-1289	102	36	important	important	ADJ
ajfa-1289	102	37	to	to	ADP
ajfa-1289	102	38	the	the	DET
ajfa-1289	102	39	disclosing	disclosing	NOUN
ajfa-1289	102	40	companies	company	NOUN
ajfa-1289	102	41	(	(	PUNCT
ajfa-1289	102	42	deegan	deegan	PROPN
ajfa-1289	102	43	and	and	CCONJ
ajfa-1289	102	44	gordon	gordon	PROPN
ajfa-1289	102	45	,	,	PUNCT
ajfa-1289	102	46	1996	1996	NUM
ajfa-1289	102	47	)	)	PUNCT
ajfa-1289	102	48	.	.	PUNCT
ajfa-1289	103	1	the	the	DET
ajfa-1289	103	2	study	study	NOUN
ajfa-1289	103	3	examines	examine	VERB
ajfa-1289	103	4	the	the	DET
ajfa-1289	103	5	influence	influence	NOUN
ajfa-1289	103	6	of	of	ADP
ajfa-1289	103	7	the	the	DET
ajfa-1289	103	8	following	follow	VERB
ajfa-1289	103	9	commonly	commonly	ADV
ajfa-1289	103	10	cited	cite	VERB
ajfa-1289	103	11	characteristics	characteristic	NOUN
ajfa-1289	103	12	:	:	PUNCT
ajfa-1289	103	13	company	company	NOUN
ajfa-1289	103	14	size	size	NOUN
ajfa-1289	103	15	,	,	PUNCT
ajfa-1289	103	16	industry	industry	NOUN
ajfa-1289	103	17	type	type	NOUN
ajfa-1289	103	18	,	,	PUNCT
ajfa-1289	103	19	ownership	ownership	NOUN
ajfa-1289	103	20	status	status	NOUN
ajfa-1289	103	21	,	,	PUNCT
ajfa-1289	103	22	country	country	NOUN
ajfa-1289	103	23	of	of	ADP
ajfa-1289	103	24	origin	origin	NOUN
ajfa-1289	103	25	,	,	PUNCT
ajfa-1289	103	26	audit	audit	NOUN
ajfa-1289	103	27	type	type	NOUN
ajfa-1289	103	28	,	,	PUNCT
ajfa-1289	103	29	age	age	NOUN
ajfa-1289	103	30	,	,	PUNCT
ajfa-1289	103	31	business	business	NOUN
ajfa-1289	103	32	type	type	NOUN
ajfa-1289	103	33	,	,	PUNCT
ajfa-1289	103	34	risk	risk	NOUN
ajfa-1289	103	35	(	(	PUNCT
ajfa-1289	103	36	debt	debt	NOUN
ajfa-1289	103	37	ratio	ratio	NOUN
ajfa-1289	103	38	)	)	PUNCT
ajfa-1289	103	39	,	,	PUNCT
ajfa-1289	103	40	liquidity	liquidity	NOUN
ajfa-1289	103	41	,	,	PUNCT
ajfa-1289	103	42	and	and	CCONJ
ajfa-1289	103	43	profitability	profitability	NOUN
ajfa-1289	103	44	.	.	PUNCT
ajfa-1289	104	1	each	each	PRON
ajfa-1289	104	2	is	be	AUX
ajfa-1289	104	3	examined	examine	VERB
ajfa-1289	104	4	in	in	ADP
ajfa-1289	104	5	turn	turn	NOUN
ajfa-1289	104	6	.	.	PUNCT
ajfa-1289	105	1	5.1	5.1	NUM
ajfa-1289	105	2	size	size	NOUN
ajfa-1289	105	3	of	of	ADP
ajfa-1289	105	4	company	company	NOUN
ajfa-1289	105	5	stakeholder	stakeholder	NOUN
ajfa-1289	105	6	theory	theory	NOUN
ajfa-1289	105	7	suggests	suggest	VERB
ajfa-1289	105	8	that	that	SCONJ
ajfa-1289	105	9	larger	large	ADJ
ajfa-1289	105	10	companies	company	NOUN
ajfa-1289	105	11	need	need	VERB
ajfa-1289	105	12	to	to	PART
ajfa-1289	105	13	make	make	VERB
ajfa-1289	105	14	more	more	ADJ
ajfa-1289	105	15	disclosures	disclosure	NOUN
ajfa-1289	105	16	because	because	SCONJ
ajfa-1289	105	17	they	they	PRON
ajfa-1289	105	18	have	have	VERB
ajfa-1289	105	19	more	more	ADJ
ajfa-1289	105	20	stakeholders	stakeholder	NOUN
ajfa-1289	105	21	than	than	ADP
ajfa-1289	105	22	small	small	ADJ
ajfa-1289	105	23	companies	company	NOUN
ajfa-1289	105	24	(	(	PUNCT
ajfa-1289	105	25	cowen	cowen	PROPN
ajfa-1289	105	26	,	,	PUNCT
ajfa-1289	105	27	ferreri	ferreri	PROPN
ajfa-1289	105	28	,	,	PUNCT
ajfa-1289	105	29	&	&	CCONJ
ajfa-1289	105	30	parker	parker	PROPN
ajfa-1289	105	31	,	,	PUNCT
ajfa-1289	105	32	1987	1987	NUM
ajfa-1289	105	33	)	)	PUNCT
ajfa-1289	105	34	.	.	PUNCT
ajfa-1289	106	1	asian	asian	ADJ
ajfa-1289	106	2	journal	journal	PROPN
ajfa-1289	106	3	of	of	ADP
ajfa-1289	106	4	finance	finance	PROPN
ajfa-1289	106	5	&	&	CCONJ
ajfa-1289	106	6	accounting	accounting	PROPN
ajfa-1289	106	7	issn	issn	PROPN
ajfa-1289	106	8	1946	1946	NUM
ajfa-1289	106	9	-	-	PUNCT
ajfa-1289	106	10	052x	052x	NOUN
ajfa-1289	106	11	2012	2012	NUM
ajfa-1289	106	12	,	,	PUNCT
ajfa-1289	106	13	vol	vol	NOUN
ajfa-1289	106	14	.	.	PROPN
ajfa-1289	106	15	4	4	NUM
ajfa-1289	106	16	,	,	PUNCT
ajfa-1289	106	17	no	no	INTJ
ajfa-1289	106	18	.	.	NOUN
ajfa-1289	106	19	1	1	NUM
ajfa-1289	106	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1289	106	21	75	75	NUM
ajfa-1289	106	22	previous	previous	ADJ
ajfa-1289	106	23	studies	study	NOUN
ajfa-1289	106	24	(	(	PUNCT
ajfa-1289	106	25	choi	choi	NOUN
ajfa-1289	106	26	,	,	PUNCT
ajfa-1289	106	27	1999	1999	NUM
ajfa-1289	106	28	;	;	PUNCT
ajfa-1289	106	29	cormier	cormier	PROPN
ajfa-1289	106	30	&	&	CCONJ
ajfa-1289	106	31	gordon	gordon	PROPN
ajfa-1289	106	32	,	,	PUNCT
ajfa-1289	106	33	2001	2001	NUM
ajfa-1289	106	34	;	;	PUNCT
ajfa-1289	106	35	c.	c.	PROPN
ajfa-1289	106	36	m.	m.	PROPN
ajfa-1289	106	37	deegan	deegan	PROPN
ajfa-1289	106	38	&	&	CCONJ
ajfa-1289	106	39	gordon	gordon	PROPN
ajfa-1289	106	40	,	,	PUNCT
ajfa-1289	106	41	1996	1996	NUM
ajfa-1289	106	42	;	;	PUNCT
ajfa-1289	106	43	ho	ho	PROPN
ajfa-1289	106	44	&	&	CCONJ
ajfa-1289	106	45	taylor	taylor	PROPN
ajfa-1289	106	46	,	,	PUNCT
ajfa-1289	106	47	2007	2007	NUM
ajfa-1289	106	48	;	;	PUNCT
ajfa-1289	106	49	raar	raar	PROPN
ajfa-1289	106	50	,	,	PUNCT
ajfa-1289	106	51	2002	2002	NUM
ajfa-1289	106	52	;	;	PUNCT
ajfa-1289	106	53	stanwick	stanwick	PROPN
ajfa-1289	106	54	&	&	CCONJ
ajfa-1289	106	55	stanwick	stanwick	PROPN
ajfa-1289	106	56	,	,	PUNCT
ajfa-1289	106	57	2006	2006	NUM
ajfa-1289	106	58	)	)	PUNCT
ajfa-1289	106	59	found	find	VERB
ajfa-1289	106	60	a	a	DET
ajfa-1289	106	61	positive	positive	ADJ
ajfa-1289	106	62	association	association	NOUN
ajfa-1289	106	63	between	between	ADP
ajfa-1289	106	64	the	the	DET
ajfa-1289	106	65	amount	amount	NOUN
ajfa-1289	106	66	of	of	ADP
ajfa-1289	106	67	non	non	ADJ
ajfa-1289	106	68	-	-	ADJ
ajfa-1289	106	69	financial	financial	ADJ
ajfa-1289	106	70	information	information	NOUN
ajfa-1289	106	71	disclosure	disclosure	NOUN
ajfa-1289	106	72	(	(	PUNCT
ajfa-1289	106	73	social	social	ADJ
ajfa-1289	106	74	and	and	CCONJ
ajfa-1289	106	75	environmental	environmental	ADJ
ajfa-1289	106	76	disclosure	disclosure	NOUN
ajfa-1289	106	77	)	)	PUNCT
ajfa-1289	106	78	and	and	CCONJ
ajfa-1289	106	79	the	the	DET
ajfa-1289	106	80	size	size	NOUN
ajfa-1289	106	81	of	of	ADP
ajfa-1289	106	82	companies	company	NOUN
ajfa-1289	106	83	,	,	PUNCT
ajfa-1289	106	84	although	although	SCONJ
ajfa-1289	106	85	others	other	NOUN
ajfa-1289	106	86	(	(	PUNCT
ajfa-1289	106	87	davey	davey	NOUN
ajfa-1289	106	88	,	,	PUNCT
ajfa-1289	106	89	1982	1982	NUM
ajfa-1289	106	90	;	;	PUNCT
ajfa-1289	106	91	ng	ng	PROPN
ajfa-1289	106	92	,	,	PUNCT
ajfa-1289	106	93	1985	1985	NUM
ajfa-1289	106	94	;	;	PUNCT
ajfa-1289	106	95	roberts	robert	NOUN
ajfa-1289	106	96	,	,	PUNCT
ajfa-1289	106	97	1992	1992	NUM
ajfa-1289	106	98	)	)	PUNCT
ajfa-1289	106	99	did	do	AUX
ajfa-1289	106	100	not	not	PART
ajfa-1289	106	101	find	find	VERB
ajfa-1289	106	102	such	such	DET
ajfa-1289	106	103	a	a	DET
ajfa-1289	106	104	relationship	relationship	NOUN
ajfa-1289	106	105	and	and	CCONJ
ajfa-1289	106	106	this	this	DET
ajfa-1289	106	107	study	study	NOUN
ajfa-1289	106	108	investigated	investigate	VERB
ajfa-1289	106	109	whether	whether	SCONJ
ajfa-1289	106	110	there	there	PRON
ajfa-1289	106	111	is	be	VERB
ajfa-1289	106	112	any	any	DET
ajfa-1289	106	113	statistical	statistical	ADJ
ajfa-1289	106	114	relationship	relationship	NOUN
ajfa-1289	106	115	between	between	ADP
ajfa-1289	106	116	the	the	DET
ajfa-1289	106	117	tbl	tbl	NOUN
ajfa-1289	106	118	reporting	report	VERB
ajfa-1289	106	119	score	score	NOUN
ajfa-1289	106	120	in	in	ADP
ajfa-1289	106	121	annual	annual	ADJ
ajfa-1289	106	122	reports	report	NOUN
ajfa-1289	106	123	and	and	CCONJ
ajfa-1289	106	124	company	company	NOUN
ajfa-1289	106	125	size	size	NOUN
ajfa-1289	106	126	.	.	PUNCT
ajfa-1289	107	1	5.2	5.2	NUM
ajfa-1289	107	2	type	type	NOUN
ajfa-1289	107	3	of	of	ADP
ajfa-1289	107	4	industry	industry	NOUN
ajfa-1289	107	5	in	in	ADP
ajfa-1289	107	6	many	many	ADJ
ajfa-1289	107	7	previous	previous	ADJ
ajfa-1289	107	8	studies	study	NOUN
ajfa-1289	107	9	,	,	PUNCT
ajfa-1289	107	10	companies	company	NOUN
ajfa-1289	107	11	have	have	AUX
ajfa-1289	107	12	been	be	AUX
ajfa-1289	107	13	classified	classify	VERB
ajfa-1289	107	14	according	accord	VERB
ajfa-1289	107	15	to	to	ADP
ajfa-1289	107	16	various	various	ADJ
ajfa-1289	107	17	criteria	criterion	NOUN
ajfa-1289	107	18	.	.	PUNCT
ajfa-1289	108	1	commonly	commonly	ADV
ajfa-1289	108	2	they	they	PRON
ajfa-1289	108	3	are	be	AUX
ajfa-1289	108	4	separated	separate	VERB
ajfa-1289	108	5	into	into	ADP
ajfa-1289	108	6	high	high	ADJ
ajfa-1289	108	7	or	or	CCONJ
ajfa-1289	108	8	low	low	ADJ
ajfa-1289	108	9	profile	profile	NOUN
ajfa-1289	108	10	companies	company	NOUN
ajfa-1289	108	11	(	(	PUNCT
ajfa-1289	108	12	choi	choi	NOUN
ajfa-1289	108	13	,	,	PUNCT
ajfa-1289	108	14	1999	1999	NUM
ajfa-1289	108	15	;	;	PUNCT
ajfa-1289	108	16	hackston	hackston	PROPN
ajfa-1289	108	17	&	&	CCONJ
ajfa-1289	108	18	milne	milne	PROPN
ajfa-1289	108	19	,	,	PUNCT
ajfa-1289	108	20	1996	1996	NUM
ajfa-1289	108	21	;	;	PUNCT
ajfa-1289	108	22	patten	patten	X
ajfa-1289	108	23	,	,	PUNCT
ajfa-1289	108	24	1992	1992	NUM
ajfa-1289	108	25	)	)	PUNCT
ajfa-1289	108	26	.	.	PUNCT
ajfa-1289	109	1	high	high	ADJ
ajfa-1289	109	2	profile	profile	NOUN
ajfa-1289	109	3	companies	company	NOUN
ajfa-1289	109	4	are	be	AUX
ajfa-1289	109	5	those	those	PRON
ajfa-1289	109	6	operating	operate	VERB
ajfa-1289	109	7	in	in	ADP
ajfa-1289	109	8	highly	highly	ADV
ajfa-1289	109	9	environmentally	environmentally	ADV
ajfa-1289	109	10	sensitive	sensitive	ADJ
ajfa-1289	109	11	industries	industry	NOUN
ajfa-1289	109	12	(	(	PUNCT
ajfa-1289	109	13	perry	perry	PROPN
ajfa-1289	109	14	and	and	CCONJ
ajfa-1289	109	15	sheng	sheng	PROPN
ajfa-1289	109	16	1999	1999	NUM
ajfa-1289	109	17	;	;	PUNCT
ajfa-1289	109	18	stray	stray	VERB
ajfa-1289	109	19	and	and	CCONJ
ajfa-1289	109	20	ballantain	ballantain	ADJ
ajfa-1289	109	21	2000	2000	NUM
ajfa-1289	109	22	;	;	PUNCT
ajfa-1289	109	23	ho	ho	PROPN
ajfa-1289	109	24	and	and	CCONJ
ajfa-1289	109	25	taylor	taylor	PROPN
ajfa-1289	109	26	2007	2007	NUM
ajfa-1289	109	27	)	)	PUNCT
ajfa-1289	109	28	.	.	PUNCT
ajfa-1289	110	1	high	high	ADJ
ajfa-1289	110	2	profile	profile	NOUN
ajfa-1289	110	3	companies	company	NOUN
ajfa-1289	110	4	are	be	AUX
ajfa-1289	110	5	postulated	postulate	VERB
ajfa-1289	110	6	to	to	PART
ajfa-1289	110	7	be	be	AUX
ajfa-1289	110	8	more	more	ADV
ajfa-1289	110	9	exposed	expose	VERB
ajfa-1289	110	10	politically	politically	ADV
ajfa-1289	110	11	than	than	ADP
ajfa-1289	110	12	companies	company	NOUN
ajfa-1289	110	13	in	in	ADP
ajfa-1289	110	14	industries	industry	NOUN
ajfa-1289	110	15	expected	expect	VERB
ajfa-1289	110	16	to	to	PART
ajfa-1289	110	17	have	have	VERB
ajfa-1289	110	18	little	little	ADJ
ajfa-1289	110	19	impact	impact	NOUN
ajfa-1289	110	20	on	on	ADP
ajfa-1289	110	21	the	the	DET
ajfa-1289	110	22	economy	economy	NOUN
ajfa-1289	110	23	,	,	PUNCT
ajfa-1289	110	24	society	society	NOUN
ajfa-1289	110	25	,	,	PUNCT
ajfa-1289	110	26	and	and	CCONJ
ajfa-1289	110	27	environment	environment	NOUN
ajfa-1289	110	28	(	(	PUNCT
ajfa-1289	110	29	low	low	ADJ
ajfa-1289	110	30	profile	profile	NOUN
ajfa-1289	110	31	companies	company	NOUN
ajfa-1289	110	32	)	)	PUNCT
ajfa-1289	110	33	(	(	PUNCT
ajfa-1289	110	34	newson	newson	PROPN
ajfa-1289	110	35	&	&	CCONJ
ajfa-1289	110	36	deegan	deegan	PROPN
ajfa-1289	110	37	,	,	PUNCT
ajfa-1289	110	38	2002	2002	NUM
ajfa-1289	110	39	)	)	PUNCT
ajfa-1289	110	40	.	.	PUNCT
ajfa-1289	111	1	using	use	VERB
ajfa-1289	111	2	the	the	DET
ajfa-1289	111	3	relationship	relationship	NOUN
ajfa-1289	111	4	between	between	ADP
ajfa-1289	111	5	levels	level	NOUN
ajfa-1289	111	6	of	of	ADP
ajfa-1289	111	7	corporate	corporate	ADJ
ajfa-1289	111	8	social	social	ADJ
ajfa-1289	111	9	and	and	CCONJ
ajfa-1289	111	10	environmental	environmental	ADJ
ajfa-1289	111	11	disclosure	disclosure	NOUN
ajfa-1289	111	12	and	and	CCONJ
ajfa-1289	111	13	the	the	DET
ajfa-1289	111	14	type	type	NOUN
ajfa-1289	111	15	of	of	ADP
ajfa-1289	111	16	industry	industry	NOUN
ajfa-1289	111	17	,	,	PUNCT
ajfa-1289	111	18	many	many	ADJ
ajfa-1289	111	19	studies	study	NOUN
ajfa-1289	111	20	such	such	ADJ
ajfa-1289	111	21	as	as	ADP
ajfa-1289	111	22	those	those	PRON
ajfa-1289	111	23	by	by	ADP
ajfa-1289	111	24	(	(	PUNCT
ajfa-1289	111	25	ahmad	ahmad	PROPN
ajfa-1289	111	26	&	&	CCONJ
ajfa-1289	111	27	sulaiman	sulaiman	PROPN
ajfa-1289	111	28	,	,	PUNCT
ajfa-1289	111	29	2004	2004	NUM
ajfa-1289	111	30	;	;	PUNCT
ajfa-1289	111	31	choi	choi	NOUN
ajfa-1289	111	32	,	,	PUNCT
ajfa-1289	111	33	1999	1999	NUM
ajfa-1289	111	34	;	;	PUNCT
ajfa-1289	111	35	ho	ho	PROPN
ajfa-1289	111	36	&	&	CCONJ
ajfa-1289	111	37	taylor	taylor	PROPN
ajfa-1289	111	38	,	,	PUNCT
ajfa-1289	111	39	2007	2007	NUM
ajfa-1289	111	40	;	;	PUNCT
ajfa-1289	111	41	newson	newson	PROPN
ajfa-1289	111	42	&	&	CCONJ
ajfa-1289	111	43	deegan	deegan	PROPN
ajfa-1289	111	44	,	,	PUNCT
ajfa-1289	111	45	2002	2002	NUM
ajfa-1289	111	46	;	;	PUNCT
ajfa-1289	111	47	stray	stray	PROPN
ajfa-1289	111	48	&	&	CCONJ
ajfa-1289	111	49	ballantine	ballantine	PROPN
ajfa-1289	111	50	,	,	PUNCT
ajfa-1289	111	51	2000	2000	NUM
ajfa-1289	111	52	)	)	PUNCT
ajfa-1289	111	53	,	,	PUNCT
ajfa-1289	111	54	found	find	VERB
ajfa-1289	111	55	that	that	SCONJ
ajfa-1289	111	56	high	high	ADJ
ajfa-1289	111	57	profile	profile	NOUN
ajfa-1289	111	58	companies	company	NOUN
ajfa-1289	111	59	disclosed	disclose	VERB
ajfa-1289	111	60	more	more	ADV
ajfa-1289	111	61	social	social	ADJ
ajfa-1289	111	62	and	and	CCONJ
ajfa-1289	111	63	environmental	environmental	ADJ
ajfa-1289	111	64	information	information	NOUN
ajfa-1289	111	65	than	than	ADP
ajfa-1289	111	66	low	low	ADJ
ajfa-1289	111	67	profile	profile	NOUN
ajfa-1289	111	68	companies	company	NOUN
ajfa-1289	111	69	and	and	CCONJ
ajfa-1289	111	70	this	this	DET
ajfa-1289	111	71	study	study	NOUN
ajfa-1289	111	72	investigated	investigate	VERB
ajfa-1289	111	73	whether	whether	SCONJ
ajfa-1289	111	74	there	there	PRON
ajfa-1289	111	75	is	be	VERB
ajfa-1289	111	76	any	any	DET
ajfa-1289	111	77	statistical	statistical	ADJ
ajfa-1289	111	78	relationship	relationship	NOUN
ajfa-1289	111	79	between	between	ADP
ajfa-1289	111	80	the	the	DET
ajfa-1289	111	81	tbl	tbl	NOUN
ajfa-1289	111	82	reporting	report	VERB
ajfa-1289	111	83	score	score	NOUN
ajfa-1289	111	84	in	in	ADP
ajfa-1289	111	85	annual	annual	ADJ
ajfa-1289	111	86	reports	report	NOUN
ajfa-1289	111	87	in	in	ADP
ajfa-1289	111	88	thailand	thailand	PROPN
ajfa-1289	111	89	and	and	CCONJ
ajfa-1289	111	90	the	the	DET
ajfa-1289	111	91	type	type	NOUN
ajfa-1289	111	92	of	of	ADP
ajfa-1289	111	93	company	company	NOUN
ajfa-1289	111	94	.	.	PUNCT
ajfa-1289	112	1	5.3	5.3	NUM
ajfa-1289	112	2	ownership	ownership	NOUN
ajfa-1289	112	3	status	status	NOUN
ajfa-1289	112	4	this	this	DET
ajfa-1289	112	5	study	study	NOUN
ajfa-1289	112	6	categorises	categorise	VERB
ajfa-1289	112	7	companies	company	NOUN
ajfa-1289	112	8	into	into	ADP
ajfa-1289	112	9	two	two	NUM
ajfa-1289	112	10	types	type	NOUN
ajfa-1289	112	11	of	of	ADP
ajfa-1289	112	12	ownership	ownership	NOUN
ajfa-1289	112	13	status	status	NOUN
ajfa-1289	112	14	based	base	VERB
ajfa-1289	112	15	on	on	ADP
ajfa-1289	112	16	the	the	DET
ajfa-1289	112	17	percentage	percentage	NOUN
ajfa-1289	112	18	of	of	ADP
ajfa-1289	112	19	corporate	corporate	ADJ
ajfa-1289	112	20	common	common	ADJ
ajfa-1289	112	21	stock	stock	NOUN
ajfa-1289	112	22	held	hold	VERB
ajfa-1289	112	23	by	by	ADP
ajfa-1289	112	24	either	either	PRON
ajfa-1289	112	25	government	government	NOUN
ajfa-1289	112	26	or	or	CCONJ
ajfa-1289	112	27	private	private	ADJ
ajfa-1289	112	28	companies	company	NOUN
ajfa-1289	112	29	.	.	PUNCT
ajfa-1289	113	1	for	for	ADP
ajfa-1289	113	2	example	example	NOUN
ajfa-1289	113	3	,	,	PUNCT
ajfa-1289	113	4	firms	firm	NOUN
ajfa-1289	113	5	where	where	SCONJ
ajfa-1289	113	6	government	government	NOUN
ajfa-1289	113	7	organizations	organization	NOUN
ajfa-1289	113	8	hold	hold	VERB
ajfa-1289	113	9	own	own	ADJ
ajfa-1289	113	10	than	than	ADP
ajfa-1289	113	11	51	51	NUM
ajfa-1289	113	12	percent	percent	NOUN
ajfa-1289	113	13	of	of	ADP
ajfa-1289	113	14	the	the	DET
ajfa-1289	113	15	common	common	ADJ
ajfa-1289	113	16	stock	stock	NOUN
ajfa-1289	113	17	are	be	AUX
ajfa-1289	113	18	designated	designate	VERB
ajfa-1289	113	19	as	as	ADP
ajfa-1289	113	20	government	government	NOUN
ajfa-1289	113	21	companies	company	NOUN
ajfa-1289	113	22	.	.	PUNCT
ajfa-1289	114	1	on	on	ADP
ajfa-1289	114	2	the	the	DET
ajfa-1289	114	3	other	other	ADJ
ajfa-1289	114	4	hand	hand	NOUN
ajfa-1289	114	5	,	,	PUNCT
ajfa-1289	114	6	if	if	SCONJ
ajfa-1289	114	7	private	private	ADJ
ajfa-1289	114	8	organizations	organization	NOUN
ajfa-1289	114	9	or	or	CCONJ
ajfa-1289	114	10	individuals	individual	NOUN
ajfa-1289	114	11	hold	hold	VERB
ajfa-1289	114	12	more	more	ADJ
ajfa-1289	114	13	than	than	ADP
ajfa-1289	114	14	51	51	NUM
ajfa-1289	114	15	percent	percent	NOUN
ajfa-1289	114	16	of	of	ADP
ajfa-1289	114	17	the	the	DET
ajfa-1289	114	18	common	common	ADJ
ajfa-1289	114	19	stock	stock	NOUN
ajfa-1289	114	20	,	,	PUNCT
ajfa-1289	114	21	then	then	ADV
ajfa-1289	114	22	they	they	PRON
ajfa-1289	114	23	are	be	AUX
ajfa-1289	114	24	classified	classify	VERB
ajfa-1289	114	25	as	as	ADP
ajfa-1289	114	26	private	private	ADJ
ajfa-1289	114	27	companies	company	NOUN
ajfa-1289	114	28	.	.	PUNCT
ajfa-1289	115	1	ownership	ownership	NOUN
ajfa-1289	115	2	status	status	NOUN
ajfa-1289	115	3	is	be	AUX
ajfa-1289	115	4	not	not	PART
ajfa-1289	115	5	often	often	ADV
ajfa-1289	115	6	considered	consider	VERB
ajfa-1289	115	7	in	in	ADP
ajfa-1289	115	8	research	research	NOUN
ajfa-1289	115	9	into	into	ADP
ajfa-1289	115	10	social	social	ADJ
ajfa-1289	115	11	and	and	CCONJ
ajfa-1289	115	12	environmental	environmental	ADJ
ajfa-1289	115	13	reporting	reporting	NOUN
ajfa-1289	115	14	,	,	PUNCT
ajfa-1289	115	15	probably	probably	ADV
ajfa-1289	115	16	because	because	SCONJ
ajfa-1289	115	17	such	such	ADJ
ajfa-1289	115	18	research	research	NOUN
ajfa-1289	115	19	is	be	AUX
ajfa-1289	115	20	mostly	mostly	ADV
ajfa-1289	115	21	conducted	conduct	VERB
ajfa-1289	115	22	in	in	ADP
ajfa-1289	115	23	an	an	DET
ajfa-1289	115	24	anglo	anglo	ADJ
ajfa-1289	115	25	-	-	PUNCT
ajfa-1289	115	26	american	american	ADJ
ajfa-1289	115	27	context	context	NOUN
ajfa-1289	115	28	where	where	SCONJ
ajfa-1289	115	29	government	government	NOUN
ajfa-1289	115	30	companies	company	NOUN
ajfa-1289	115	31	are	be	AUX
ajfa-1289	115	32	not	not	PART
ajfa-1289	115	33	common	common	ADJ
ajfa-1289	115	34	(	(	PUNCT
ajfa-1289	115	35	tagesson	tagesson	NOUN
ajfa-1289	115	36	,	,	PUNCT
ajfa-1289	115	37	blank	blank	NOUN
ajfa-1289	115	38	,	,	PUNCT
ajfa-1289	115	39	broberg	broberg	PROPN
ajfa-1289	115	40	,	,	PUNCT
ajfa-1289	115	41	&	&	CCONJ
ajfa-1289	115	42	collin	collin	PROPN
ajfa-1289	115	43	,	,	PUNCT
ajfa-1289	115	44	2009	2009	NUM
ajfa-1289	115	45	)	)	PUNCT
ajfa-1289	115	46	.	.	PUNCT
ajfa-1289	116	1	in	in	ADP
ajfa-1289	116	2	relation	relation	NOUN
ajfa-1289	116	3	to	to	ADP
ajfa-1289	116	4	tbl	tbl	NOUN
ajfa-1289	116	5	information	information	NOUN
ajfa-1289	116	6	,	,	PUNCT
ajfa-1289	116	7	government	government	NOUN
ajfa-1289	116	8	and	and	CCONJ
ajfa-1289	116	9	private	private	ADJ
ajfa-1289	116	10	companies	company	NOUN
ajfa-1289	116	11	may	may	AUX
ajfa-1289	116	12	differ	differ	VERB
ajfa-1289	116	13	in	in	ADP
ajfa-1289	116	14	both	both	CCONJ
ajfa-1289	116	15	the	the	DET
ajfa-1289	116	16	quantity	quantity	NOUN
ajfa-1289	116	17	and	and	CCONJ
ajfa-1289	116	18	quality	quality	NOUN
ajfa-1289	116	19	of	of	ADP
ajfa-1289	116	20	their	their	PRON
ajfa-1289	116	21	disclosure	disclosure	NOUN
ajfa-1289	116	22	.	.	PUNCT
ajfa-1289	117	1	in	in	ADP
ajfa-1289	117	2	canada	canada	PROPN
ajfa-1289	117	3	,	,	PUNCT
ajfa-1289	117	4	cormier	cormier	NOUN
ajfa-1289	117	5	and	and	CCONJ
ajfa-1289	117	6	gordon	gordon	PROPN
ajfa-1289	117	7	(	(	PUNCT
ajfa-1289	117	8	2001	2001	NUM
ajfa-1289	117	9	)	)	PUNCT
ajfa-1289	117	10	found	find	VERB
ajfa-1289	117	11	that	that	SCONJ
ajfa-1289	117	12	government	government	NOUN
ajfa-1289	117	13	companies	company	NOUN
ajfa-1289	117	14	provide	provide	VERB
ajfa-1289	117	15	more	more	ADV
ajfa-1289	117	16	social	social	ADJ
ajfa-1289	117	17	and	and	CCONJ
ajfa-1289	117	18	environmental	environmental	ADJ
ajfa-1289	117	19	information	information	NOUN
ajfa-1289	117	20	than	than	ADP
ajfa-1289	117	21	private	private	ADJ
ajfa-1289	117	22	companies	company	NOUN
ajfa-1289	117	23	.	.	PUNCT
ajfa-1289	118	1	in	in	ADP
ajfa-1289	118	2	sweden	sweden	PROPN
ajfa-1289	118	3	,	,	PUNCT
ajfa-1289	118	4	tagesson	tagesson	NOUN
ajfa-1289	118	5	et	et	PROPN
ajfa-1289	118	6	al	al	PROPN
ajfa-1289	118	7	.	.	PROPN
ajfa-1289	119	1	(	(	PUNCT
ajfa-1289	119	2	2009	2009	NUM
ajfa-1289	119	3	)	)	PUNCT
ajfa-1289	119	4	found	find	VERB
ajfa-1289	119	5	that	that	SCONJ
ajfa-1289	119	6	government	government	NOUN
ajfa-1289	119	7	companies	company	NOUN
ajfa-1289	119	8	disclosed	disclose	VERB
ajfa-1289	119	9	more	more	ADV
ajfa-1289	119	10	social	social	ADJ
ajfa-1289	119	11	and	and	CCONJ
ajfa-1289	119	12	environmental	environmental	ADJ
ajfa-1289	119	13	information	information	NOUN
ajfa-1289	119	14	than	than	ADP
ajfa-1289	119	15	private	private	ADJ
ajfa-1289	119	16	companies	company	NOUN
ajfa-1289	119	17	because	because	SCONJ
ajfa-1289	119	18	state	state	NOUN
ajfa-1289	119	19	-	-	PUNCT
ajfa-1289	119	20	owned	own	VERB
ajfa-1289	119	21	companies	company	NOUN
ajfa-1289	119	22	are	be	AUX
ajfa-1289	119	23	more	more	ADV
ajfa-1289	119	24	scrutinized	scrutinize	VERB
ajfa-1289	119	25	,	,	PUNCT
ajfa-1289	119	26	so	so	SCONJ
ajfa-1289	119	27	that	that	SCONJ
ajfa-1289	119	28	there	there	PRON
ajfa-1289	119	29	is	be	VERB
ajfa-1289	119	30	pressure	pressure	NOUN
ajfa-1289	119	31	from	from	ADP
ajfa-1289	119	32	the	the	DET
ajfa-1289	119	33	state	state	NOUN
ajfa-1289	119	34	as	as	ADP
ajfa-1289	119	35	owner	owner	NOUN
ajfa-1289	119	36	,	,	PUNCT
ajfa-1289	119	37	and	and	CCONJ
ajfa-1289	119	38	from	from	ADP
ajfa-1289	119	39	the	the	DET
ajfa-1289	119	40	mass	mass	NOUN
ajfa-1289	119	41	media	medium	NOUN
ajfa-1289	119	42	to	to	PART
ajfa-1289	119	43	comply	comply	VERB
ajfa-1289	119	44	with	with	ADP
ajfa-1289	119	45	society	society	NOUN
ajfa-1289	119	46	’s	’s	PART
ajfa-1289	119	47	expectations	expectation	NOUN
ajfa-1289	119	48	.	.	PUNCT
ajfa-1289	120	1	contrasting	contrast	VERB
ajfa-1289	120	2	results	result	NOUN
ajfa-1289	120	3	have	have	AUX
ajfa-1289	120	4	been	be	AUX
ajfa-1289	120	5	obtained	obtain	VERB
ajfa-1289	120	6	;	;	PUNCT
ajfa-1289	120	7	balal	balal	NOUN
ajfa-1289	120	8	(	(	PUNCT
ajfa-1289	120	9	2000	2000	NUM
ajfa-1289	120	10	)	)	PUNCT
ajfa-1289	120	11	found	find	VERB
ajfa-1289	120	12	that	that	SCONJ
ajfa-1289	120	13	bangladeshi	bangladeshi	PROPN
ajfa-1289	120	14	private	private	ADJ
ajfa-1289	120	15	companies	company	NOUN
ajfa-1289	120	16	disclose	disclose	VERB
ajfa-1289	120	17	more	more	ADJ
ajfa-1289	120	18	environmental	environmental	ADJ
ajfa-1289	120	19	information	information	NOUN
ajfa-1289	120	20	than	than	ADP
ajfa-1289	120	21	government	government	NOUN
ajfa-1289	120	22	companies	company	NOUN
ajfa-1289	120	23	.	.	PUNCT
ajfa-1289	121	1	in	in	ADP
ajfa-1289	121	2	italy	italy	PROPN
ajfa-1289	121	3	,	,	PUNCT
ajfa-1289	121	4	secci	secci	PROPN
ajfa-1289	121	5	(	(	PUNCT
ajfa-1289	121	6	2005	2005	NUM
ajfa-1289	121	7	)	)	PUNCT
ajfa-1289	121	8	found	find	VERB
ajfa-1289	121	9	that	that	SCONJ
ajfa-1289	121	10	companies	company	NOUN
ajfa-1289	121	11	controlled	control	VERB
ajfa-1289	121	12	by	by	ADP
ajfa-1289	121	13	the	the	DET
ajfa-1289	121	14	italian	italian	ADJ
ajfa-1289	121	15	government	government	NOUN
ajfa-1289	121	16	disclosed	disclose	VERB
ajfa-1289	121	17	less	less	ADV
ajfa-1289	121	18	social	social	ADJ
ajfa-1289	121	19	and	and	CCONJ
ajfa-1289	121	20	environmental	environmental	ADJ
ajfa-1289	121	21	information	information	NOUN
ajfa-1289	121	22	than	than	ADP
ajfa-1289	121	23	other	other	ADJ
ajfa-1289	121	24	corporations	corporation	NOUN
ajfa-1289	121	25	and	and	CCONJ
ajfa-1289	121	26	this	this	DET
ajfa-1289	121	27	study	study	NOUN
ajfa-1289	121	28	investigated	investigate	VERB
ajfa-1289	121	29	whether	whether	SCONJ
ajfa-1289	121	30	there	there	PRON
ajfa-1289	121	31	is	be	VERB
ajfa-1289	121	32	any	any	DET
ajfa-1289	121	33	statistical	statistical	ADJ
ajfa-1289	121	34	relationship	relationship	NOUN
ajfa-1289	121	35	between	between	ADP
ajfa-1289	121	36	the	the	DET
ajfa-1289	121	37	tbl	tbl	NOUN
ajfa-1289	121	38	reporting	report	VERB
ajfa-1289	121	39	score	score	NOUN
ajfa-1289	121	40	in	in	ADP
ajfa-1289	121	41	annual	annual	ADJ
ajfa-1289	121	42	reports	report	NOUN
ajfa-1289	121	43	and	and	CCONJ
ajfa-1289	121	44	the	the	DET
ajfa-1289	121	45	asian	asian	ADJ
ajfa-1289	121	46	journal	journal	NOUN
ajfa-1289	121	47	of	of	ADP
ajfa-1289	121	48	finance	finance	PROPN
ajfa-1289	121	49	&	&	CCONJ
ajfa-1289	121	50	accounting	accounting	PROPN
ajfa-1289	121	51	issn	issn	PROPN
ajfa-1289	121	52	1946	1946	NUM
ajfa-1289	121	53	-	-	PUNCT
ajfa-1289	121	54	052x	052x	NOUN
ajfa-1289	121	55	2012	2012	NUM
ajfa-1289	121	56	,	,	PUNCT
ajfa-1289	121	57	vol	vol	NOUN
ajfa-1289	121	58	.	.	PROPN
ajfa-1289	122	1	4	4	NUM
ajfa-1289	122	2	,	,	PUNCT
ajfa-1289	122	3	no	no	INTJ
ajfa-1289	122	4	.	.	NOUN
ajfa-1289	122	5	1	1	NUM
ajfa-1289	122	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	122	7	76	76	NUM
ajfa-1289	122	8	ownership	ownership	NOUN
ajfa-1289	122	9	status	status	NOUN
ajfa-1289	122	10	of	of	ADP
ajfa-1289	122	11	the	the	DET
ajfa-1289	122	12	company	company	NOUN
ajfa-1289	122	13	.	.	PUNCT
ajfa-1289	123	1	5.4	5.4	NUM
ajfa-1289	123	2	country	country	NOUN
ajfa-1289	123	3	of	of	ADP
ajfa-1289	123	4	origin	origin	NOUN
ajfa-1289	123	5	of	of	ADP
ajfa-1289	123	6	company	company	NOUN
ajfa-1289	123	7	similarly	similarly	ADV
ajfa-1289	123	8	to	to	ADP
ajfa-1289	123	9	the	the	DET
ajfa-1289	123	10	above	above	ADJ
ajfa-1289	123	11	categorisation	categorisation	NOUN
ajfa-1289	123	12	,	,	PUNCT
ajfa-1289	123	13	companies	company	NOUN
ajfa-1289	123	14	listed	list	VERB
ajfa-1289	123	15	are	be	AUX
ajfa-1289	123	16	separated	separate	VERB
ajfa-1289	123	17	into	into	ADP
ajfa-1289	123	18	two	two	NUM
ajfa-1289	123	19	kinds	kind	NOUN
ajfa-1289	123	20	:	:	PUNCT
ajfa-1289	123	21	international	international	ADJ
ajfa-1289	123	22	and	and	CCONJ
ajfa-1289	123	23	domestic	domestic	ADJ
ajfa-1289	123	24	companies	company	NOUN
ajfa-1289	123	25	.	.	PUNCT
ajfa-1289	124	1	international	international	ADJ
ajfa-1289	124	2	companies	company	NOUN
ajfa-1289	124	3	are	be	AUX
ajfa-1289	124	4	those	those	PRON
ajfa-1289	124	5	found	find	VERB
ajfa-1289	124	6	in	in	ADP
ajfa-1289	124	7	developed	develop	VERB
ajfa-1289	124	8	countries	country	NOUN
ajfa-1289	124	9	but	but	CCONJ
ajfa-1289	124	10	located	locate	VERB
ajfa-1289	124	11	in	in	ADP
ajfa-1289	124	12	thailand	thailand	PROPN
ajfa-1289	124	13	,	,	PUNCT
ajfa-1289	124	14	on	on	ADP
ajfa-1289	124	15	another	another	DET
ajfa-1289	124	16	hand	hand	NOUN
ajfa-1289	124	17	,	,	PUNCT
ajfa-1289	124	18	domestic	domestic	ADJ
ajfa-1289	124	19	companies	company	NOUN
ajfa-1289	124	20	are	be	AUX
ajfa-1289	124	21	those	those	PRON
ajfa-1289	124	22	found	find	VERB
ajfa-1289	124	23	and	and	CCONJ
ajfa-1289	124	24	located	locate	VERB
ajfa-1289	124	25	in	in	ADP
ajfa-1289	124	26	thailand	thailand	PROPN
ajfa-1289	124	27	.	.	PUNCT
ajfa-1289	125	1	from	from	ADP
ajfa-1289	125	2	previous	previous	ADJ
ajfa-1289	125	3	studies	study	NOUN
ajfa-1289	125	4	,	,	PUNCT
ajfa-1289	125	5	companies	company	NOUN
ajfa-1289	125	6	from	from	ADP
ajfa-1289	125	7	developed	develop	VERB
ajfa-1289	125	8	countries	country	NOUN
ajfa-1289	125	9	provided	provide	VERB
ajfa-1289	125	10	more	more	ADJ
ajfa-1289	125	11	amount	amount	NOUN
ajfa-1289	125	12	of	of	ADP
ajfa-1289	125	13	social	social	ADJ
ajfa-1289	125	14	and	and	CCONJ
ajfa-1289	125	15	environmental	environmental	ADJ
ajfa-1289	125	16	information	information	NOUN
ajfa-1289	125	17	disclosures	disclosure	NOUN
ajfa-1289	125	18	than	than	ADP
ajfa-1289	125	19	companies	company	NOUN
ajfa-1289	125	20	in	in	ADP
ajfa-1289	125	21	developing	develop	VERB
ajfa-1289	125	22	countries	country	NOUN
ajfa-1289	125	23	(	(	PUNCT
ajfa-1289	125	24	adams	adams	PROPN
ajfa-1289	125	25	,	,	PUNCT
ajfa-1289	125	26	hill	hill	PROPN
ajfa-1289	125	27	,	,	PUNCT
ajfa-1289	125	28	&	&	CCONJ
ajfa-1289	125	29	roberts	roberts	PROPN
ajfa-1289	125	30	,	,	PUNCT
ajfa-1289	125	31	1998	1998	NUM
ajfa-1289	125	32	;	;	PUNCT
ajfa-1289	125	33	kolk	kolk	NOUN
ajfa-1289	125	34	,	,	PUNCT
ajfa-1289	125	35	walhain	walhain	NOUN
ajfa-1289	125	36	,	,	PUNCT
ajfa-1289	125	37	&	&	CCONJ
ajfa-1289	125	38	wateringen	wateringen	PROPN
ajfa-1289	125	39	,	,	PUNCT
ajfa-1289	125	40	2001	2001	NUM
ajfa-1289	125	41	)	)	PUNCT
ajfa-1289	125	42	.	.	PUNCT
ajfa-1289	126	1	possible	possible	ADJ
ajfa-1289	126	2	associations	association	NOUN
ajfa-1289	126	3	between	between	ADP
ajfa-1289	126	4	the	the	DET
ajfa-1289	126	5	country	country	NOUN
ajfa-1289	126	6	of	of	ADP
ajfa-1289	126	7	origin	origin	NOUN
ajfa-1289	126	8	of	of	ADP
ajfa-1289	126	9	the	the	DET
ajfa-1289	126	10	company	company	NOUN
ajfa-1289	126	11	making	make	VERB
ajfa-1289	126	12	the	the	DET
ajfa-1289	126	13	disclosures	disclosure	NOUN
ajfa-1289	126	14	and	and	CCONJ
ajfa-1289	126	15	the	the	DET
ajfa-1289	126	16	amounts	amount	NOUN
ajfa-1289	126	17	of	of	ADP
ajfa-1289	126	18	corporate	corporate	ADJ
ajfa-1289	126	19	social	social	ADJ
ajfa-1289	126	20	and	and	CCONJ
ajfa-1289	126	21	environmental	environmental	ADJ
ajfa-1289	126	22	disclosure	disclosure	NOUN
ajfa-1289	126	23	have	have	AUX
ajfa-1289	126	24	been	be	AUX
ajfa-1289	126	25	found	find	VERB
ajfa-1289	126	26	(	(	PUNCT
ajfa-1289	126	27	hackston	hackston	PROPN
ajfa-1289	126	28	&	&	CCONJ
ajfa-1289	126	29	milne	milne	PROPN
ajfa-1289	126	30	,	,	PUNCT
ajfa-1289	126	31	1996	1996	NUM
ajfa-1289	126	32	;	;	PUNCT
ajfa-1289	126	33	jahamani	jahamani	PROPN
ajfa-1289	126	34	,	,	PUNCT
ajfa-1289	126	35	2003	2003	NUM
ajfa-1289	126	36	;	;	PUNCT
ajfa-1289	126	37	niskala	niskala	NOUN
ajfa-1289	126	38	&	&	CCONJ
ajfa-1289	126	39	pretes	prete	NOUN
ajfa-1289	126	40	,	,	PUNCT
ajfa-1289	126	41	1995	1995	NUM
ajfa-1289	126	42	;	;	PUNCT
ajfa-1289	126	43	stanwick	stanwick	PROPN
ajfa-1289	126	44	&	&	CCONJ
ajfa-1289	126	45	stanwick	stanwick	PROPN
ajfa-1289	126	46	,	,	PUNCT
ajfa-1289	126	47	2006	2006	NUM
ajfa-1289	126	48	)	)	PUNCT
ajfa-1289	126	49	.	.	PUNCT
ajfa-1289	127	1	however	however	ADV
ajfa-1289	127	2	,	,	PUNCT
ajfa-1289	127	3	this	this	DET
ajfa-1289	127	4	characteristic	characteristic	NOUN
ajfa-1289	127	5	is	be	AUX
ajfa-1289	127	6	never	never	ADV
ajfa-1289	127	7	tested	test	VERB
ajfa-1289	127	8	in	in	ADP
ajfa-1289	127	9	thai	thai	NOUN
ajfa-1289	127	10	companies	company	NOUN
ajfa-1289	127	11	listed	list	VERB
ajfa-1289	127	12	,	,	PUNCT
ajfa-1289	127	13	therefore	therefore	ADV
ajfa-1289	127	14	,	,	PUNCT
ajfa-1289	127	15	the	the	DET
ajfa-1289	127	16	study	study	NOUN
ajfa-1289	127	17	investigated	investigate	VERB
ajfa-1289	127	18	whether	whether	SCONJ
ajfa-1289	127	19	there	there	PRON
ajfa-1289	127	20	is	be	VERB
ajfa-1289	127	21	any	any	DET
ajfa-1289	127	22	statistical	statistical	ADJ
ajfa-1289	127	23	relationship	relationship	NOUN
ajfa-1289	127	24	between	between	ADP
ajfa-1289	127	25	the	the	DET
ajfa-1289	127	26	score	score	NOUN
ajfa-1289	127	27	of	of	ADP
ajfa-1289	127	28	tbl	tbl	NOUN
ajfa-1289	127	29	reporting	report	VERB
ajfa-1289	127	30	in	in	ADP
ajfa-1289	127	31	annual	annual	ADJ
ajfa-1289	127	32	reports	report	NOUN
ajfa-1289	127	33	and	and	CCONJ
ajfa-1289	127	34	the	the	DET
ajfa-1289	127	35	country	country	NOUN
ajfa-1289	127	36	of	of	ADP
ajfa-1289	127	37	origin	origin	NOUN
ajfa-1289	127	38	of	of	ADP
ajfa-1289	127	39	the	the	DET
ajfa-1289	127	40	company	company	NOUN
ajfa-1289	127	41	.	.	PUNCT
ajfa-1289	128	1	5.5	5.5	NUM
ajfa-1289	128	2	audit	audit	NOUN
ajfa-1289	128	3	type	type	NOUN
ajfa-1289	128	4	big	big	ADJ
ajfa-1289	128	5	four	four	NUM
ajfa-1289	128	6	audit	audit	NOUN
ajfa-1289	128	7	firms	firm	NOUN
ajfa-1289	128	8	that	that	PRON
ajfa-1289	128	9	consist	consist	VERB
ajfa-1289	128	10	of	of	ADP
ajfa-1289	128	11	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ajfa-1289	128	12	,	,	PUNCT
ajfa-1289	128	13	deloitte	deloitte	PROPN
ajfa-1289	128	14	touche	touche	PROPN
ajfa-1289	128	15	tohmasu	tohmasu	PROPN
ajfa-1289	128	16	,	,	PUNCT
ajfa-1289	128	17	ernst	ernst	PROPN
ajfa-1289	128	18	&	&	CCONJ
ajfa-1289	128	19	young	young	PROPN
ajfa-1289	128	20	,	,	PUNCT
ajfa-1289	128	21	and	and	CCONJ
ajfa-1289	128	22	kpmg	kpmg	PROPN
ajfa-1289	128	23	are	be	AUX
ajfa-1289	128	24	generally	generally	ADV
ajfa-1289	128	25	held	hold	VERB
ajfa-1289	128	26	to	to	PART
ajfa-1289	128	27	provide	provide	VERB
ajfa-1289	128	28	a	a	DET
ajfa-1289	128	29	more	more	ADV
ajfa-1289	128	30	independent	independent	ADJ
ajfa-1289	128	31	auditing	auditing	NOUN
ajfa-1289	128	32	service	service	NOUN
ajfa-1289	128	33	and	and	CCONJ
ajfa-1289	128	34	to	to	PART
ajfa-1289	128	35	abide	abide	VERB
ajfa-1289	128	36	more	more	ADV
ajfa-1289	128	37	closely	closely	ADV
ajfa-1289	128	38	to	to	PART
ajfa-1289	128	39	audit	audit	VERB
ajfa-1289	128	40	standards	standard	NOUN
ajfa-1289	128	41	than	than	ADP
ajfa-1289	128	42	other	other	ADJ
ajfa-1289	128	43	audit	audit	NOUN
ajfa-1289	128	44	firms	firm	NOUN
ajfa-1289	128	45	(	(	PUNCT
ajfa-1289	128	46	joshi	joshi	PROPN
ajfa-1289	128	47	&	&	CCONJ
ajfa-1289	128	48	gao	gao	PROPN
ajfa-1289	128	49	,	,	PUNCT
ajfa-1289	128	50	2009	2009	NUM
ajfa-1289	128	51	)	)	PUNCT
ajfa-1289	128	52	because	because	SCONJ
ajfa-1289	128	53	the	the	DET
ajfa-1289	128	54	big	big	ADJ
ajfa-1289	128	55	four	four	NUM
ajfa-1289	128	56	audit	audit	NOUN
ajfa-1289	128	57	firms	firm	NOUN
ajfa-1289	128	58	are	be	AUX
ajfa-1289	128	59	likely	likely	ADJ
ajfa-1289	128	60	to	to	PART
ajfa-1289	128	61	suffer	suffer	VERB
ajfa-1289	128	62	more	more	ADV
ajfa-1289	128	63	serious	serious	ADJ
ajfa-1289	128	64	damage	damage	NOUN
ajfa-1289	128	65	to	to	ADP
ajfa-1289	128	66	their	their	PRON
ajfa-1289	128	67	reputations	reputation	NOUN
ajfa-1289	128	68	from	from	ADP
ajfa-1289	128	69	a	a	DET
ajfa-1289	128	70	poor	poor	ADJ
ajfa-1289	128	71	audit	audit	NOUN
ajfa-1289	128	72	.	.	PUNCT
ajfa-1289	129	1	companies	company	NOUN
ajfa-1289	129	2	with	with	ADP
ajfa-1289	129	3	greater	great	ADJ
ajfa-1289	129	4	potential	potential	ADJ
ajfa-1289	129	5	gains	gain	NOUN
ajfa-1289	129	6	from	from	ADP
ajfa-1289	129	7	external	external	ADJ
ajfa-1289	129	8	monitoring	monitoring	NOUN
ajfa-1289	129	9	would	would	AUX
ajfa-1289	129	10	tend	tend	VERB
ajfa-1289	129	11	to	to	PART
ajfa-1289	129	12	employ	employ	VERB
ajfa-1289	129	13	big	big	ADJ
ajfa-1289	129	14	four	four	NUM
ajfa-1289	129	15	audit	audit	NOUN
ajfa-1289	129	16	firms	firm	NOUN
ajfa-1289	129	17	.	.	PUNCT
ajfa-1289	130	1	evidence	evidence	NOUN
ajfa-1289	130	2	about	about	ADP
ajfa-1289	130	3	type	type	NOUN
ajfa-1289	130	4	of	of	ADP
ajfa-1289	130	5	audit	audit	NOUN
ajfa-1289	130	6	firms	firm	NOUN
ajfa-1289	130	7	and	and	CCONJ
ajfa-1289	130	8	social	social	ADJ
ajfa-1289	130	9	and	and	CCONJ
ajfa-1289	130	10	environmental	environmental	ADJ
ajfa-1289	130	11	disclosures	disclosure	NOUN
ajfa-1289	130	12	is	be	AUX
ajfa-1289	130	13	mixed	mixed	ADJ
ajfa-1289	130	14	(	(	PUNCT
ajfa-1289	130	15	inchausti	inchausti	NOUN
ajfa-1289	130	16	,	,	PUNCT
ajfa-1289	130	17	1997	1997	NUM
ajfa-1289	130	18	;	;	PUNCT
ajfa-1289	130	19	joshi	joshi	PROPN
ajfa-1289	130	20	&	&	CCONJ
ajfa-1289	130	21	gao	gao	PROPN
ajfa-1289	130	22	,	,	PUNCT
ajfa-1289	130	23	2009	2009	NUM
ajfa-1289	130	24	)	)	PUNCT
ajfa-1289	130	25	,	,	PUNCT
ajfa-1289	130	26	therefore	therefore	ADV
ajfa-1289	130	27	,	,	PUNCT
ajfa-1289	130	28	this	this	DET
ajfa-1289	130	29	study	study	NOUN
ajfa-1289	130	30	will	will	AUX
ajfa-1289	130	31	investigate	investigate	VERB
ajfa-1289	130	32	whether	whether	SCONJ
ajfa-1289	130	33	there	there	PRON
ajfa-1289	130	34	is	be	VERB
ajfa-1289	130	35	any	any	DET
ajfa-1289	130	36	statistical	statistical	ADJ
ajfa-1289	130	37	relationship	relationship	NOUN
ajfa-1289	130	38	between	between	ADP
ajfa-1289	130	39	the	the	DET
ajfa-1289	130	40	tbl	tbl	NOUN
ajfa-1289	130	41	reporting	report	VERB
ajfa-1289	130	42	score	score	NOUN
ajfa-1289	130	43	in	in	ADP
ajfa-1289	130	44	annual	annual	ADJ
ajfa-1289	130	45	reports	report	NOUN
ajfa-1289	130	46	and	and	CCONJ
ajfa-1289	130	47	audit	audit	NOUN
ajfa-1289	130	48	type	type	NOUN
ajfa-1289	130	49	.	.	PUNCT
ajfa-1289	131	1	5.6	5.6	NUM
ajfa-1289	131	2	business	business	NOUN
ajfa-1289	131	3	type	type	NOUN
ajfa-1289	131	4	companies	company	NOUN
ajfa-1289	131	5	can	can	AUX
ajfa-1289	131	6	be	be	AUX
ajfa-1289	131	7	separated	separate	VERB
ajfa-1289	131	8	into	into	ADP
ajfa-1289	131	9	two	two	NUM
ajfa-1289	131	10	business	business	NOUN
ajfa-1289	131	11	types	type	NOUN
ajfa-1289	131	12	:	:	PUNCT
ajfa-1289	131	13	family	family	NOUN
ajfa-1289	131	14	businesses	business	NOUN
ajfa-1289	131	15	and	and	CCONJ
ajfa-1289	131	16	non	non	ADJ
ajfa-1289	131	17	-	-	ADJ
ajfa-1289	131	18	family	family	ADJ
ajfa-1289	131	19	businesses	business	NOUN
ajfa-1289	131	20	.	.	PUNCT
ajfa-1289	132	1	it	it	PRON
ajfa-1289	132	2	is	be	AUX
ajfa-1289	132	3	quite	quite	ADV
ajfa-1289	132	4	normal	normal	ADJ
ajfa-1289	132	5	for	for	SCONJ
ajfa-1289	132	6	asian	asian	ADJ
ajfa-1289	132	7	companies	company	NOUN
ajfa-1289	132	8	to	to	PART
ajfa-1289	132	9	run	run	VERB
ajfa-1289	132	10	a	a	DET
ajfa-1289	132	11	business	business	NOUN
ajfa-1289	132	12	from	from	ADP
ajfa-1289	132	13	generation	generation	NOUN
ajfa-1289	132	14	to	to	ADP
ajfa-1289	132	15	generation	generation	NOUN
ajfa-1289	132	16	with	with	ADP
ajfa-1289	132	17	managers	manager	NOUN
ajfa-1289	132	18	coming	come	VERB
ajfa-1289	132	19	from	from	ADP
ajfa-1289	132	20	the	the	DET
ajfa-1289	132	21	same	same	ADJ
ajfa-1289	132	22	family	family	NOUN
ajfa-1289	132	23	.	.	PUNCT
ajfa-1289	133	1	family	family	NOUN
ajfa-1289	133	2	businesses	business	NOUN
ajfa-1289	133	3	do	do	AUX
ajfa-1289	133	4	not	not	PART
ajfa-1289	133	5	have	have	VERB
ajfa-1289	133	6	a	a	DET
ajfa-1289	133	7	tradition	tradition	NOUN
ajfa-1289	133	8	of	of	ADP
ajfa-1289	133	9	disclosure	disclosure	NOUN
ajfa-1289	133	10	since	since	SCONJ
ajfa-1289	133	11	insiders	insider	NOUN
ajfa-1289	133	12	(	(	PUNCT
ajfa-1289	133	13	family	family	NOUN
ajfa-1289	133	14	members	member	NOUN
ajfa-1289	133	15	)	)	PUNCT
ajfa-1289	133	16	often	often	ADV
ajfa-1289	133	17	control	control	VERB
ajfa-1289	133	18	the	the	DET
ajfa-1289	133	19	operating	operating	NOUN
ajfa-1289	133	20	and	and	CCONJ
ajfa-1289	133	21	reporting	reporting	NOUN
ajfa-1289	133	22	systems	system	NOUN
ajfa-1289	133	23	(	(	PUNCT
ajfa-1289	133	24	iu	iu	NOUN
ajfa-1289	133	25	&	&	CCONJ
ajfa-1289	133	26	batten	batten	PROPN
ajfa-1289	133	27	,	,	PUNCT
ajfa-1289	133	28	2001	2001	NUM
ajfa-1289	133	29	)	)	PUNCT
ajfa-1289	133	30	.	.	PUNCT
ajfa-1289	134	1	choi	choi	NOUN
ajfa-1289	134	2	(	(	PUNCT
ajfa-1289	134	3	1999	1999	NUM
ajfa-1289	134	4	)	)	PUNCT
ajfa-1289	134	5	speculated	speculate	VERB
ajfa-1289	134	6	that	that	SCONJ
ajfa-1289	134	7	the	the	DET
ajfa-1289	134	8	percentage	percentage	NOUN
ajfa-1289	134	9	of	of	ADP
ajfa-1289	134	10	ownership	ownership	NOUN
ajfa-1289	134	11	held	hold	VERB
ajfa-1289	134	12	by	by	ADP
ajfa-1289	134	13	a	a	DET
ajfa-1289	134	14	family	family	NOUN
ajfa-1289	134	15	may	may	AUX
ajfa-1289	134	16	affect	affect	VERB
ajfa-1289	134	17	the	the	DET
ajfa-1289	134	18	disclosure	disclosure	NOUN
ajfa-1289	134	19	of	of	ADP
ajfa-1289	134	20	social	social	ADJ
ajfa-1289	134	21	and	and	CCONJ
ajfa-1289	134	22	environmental	environmental	ADJ
ajfa-1289	134	23	information	information	NOUN
ajfa-1289	134	24	.	.	PUNCT
ajfa-1289	135	1	it	it	PRON
ajfa-1289	135	2	is	be	AUX
ajfa-1289	135	3	likely	likely	ADJ
ajfa-1289	135	4	that	that	SCONJ
ajfa-1289	135	5	family	family	NOUN
ajfa-1289	135	6	businesses	business	NOUN
ajfa-1289	135	7	will	will	AUX
ajfa-1289	135	8	make	make	VERB
ajfa-1289	135	9	less	less	ADV
ajfa-1289	135	10	social	social	ADJ
ajfa-1289	135	11	and	and	CCONJ
ajfa-1289	135	12	environmental	environmental	ADJ
ajfa-1289	135	13	disclosure	disclosure	NOUN
ajfa-1289	135	14	in	in	ADP
ajfa-1289	135	15	their	their	PRON
ajfa-1289	135	16	annual	annual	ADJ
ajfa-1289	135	17	reports	report	NOUN
ajfa-1289	135	18	than	than	ADP
ajfa-1289	135	19	non	non	ADJ
ajfa-1289	135	20	-	-	ADJ
ajfa-1289	135	21	family	family	ADJ
ajfa-1289	135	22	businesses	business	NOUN
ajfa-1289	135	23	.	.	PUNCT
ajfa-1289	136	1	no	no	DET
ajfa-1289	136	2	study	study	NOUN
ajfa-1289	136	3	has	have	AUX
ajfa-1289	136	4	yet	yet	ADV
ajfa-1289	136	5	explored	explore	VERB
ajfa-1289	136	6	whether	whether	SCONJ
ajfa-1289	136	7	there	there	PRON
ajfa-1289	136	8	is	be	VERB
ajfa-1289	136	9	a	a	DET
ajfa-1289	136	10	relationship	relationship	NOUN
ajfa-1289	136	11	between	between	ADP
ajfa-1289	136	12	the	the	DET
ajfa-1289	136	13	amount	amount	NOUN
ajfa-1289	136	14	of	of	ADP
ajfa-1289	136	15	disclosure	disclosure	NOUN
ajfa-1289	136	16	and	and	CCONJ
ajfa-1289	136	17	business	business	NOUN
ajfa-1289	136	18	type	type	NOUN
ajfa-1289	136	19	and	and	CCONJ
ajfa-1289	136	20	this	this	DET
ajfa-1289	136	21	study	study	NOUN
ajfa-1289	136	22	investigated	investigate	VERB
ajfa-1289	136	23	whether	whether	SCONJ
ajfa-1289	136	24	there	there	PRON
ajfa-1289	136	25	is	be	VERB
ajfa-1289	136	26	any	any	DET
ajfa-1289	136	27	statistical	statistical	ADJ
ajfa-1289	136	28	relationship	relationship	NOUN
ajfa-1289	136	29	between	between	ADP
ajfa-1289	136	30	the	the	DET
ajfa-1289	136	31	score	score	NOUN
ajfa-1289	136	32	of	of	ADP
ajfa-1289	136	33	tbl	tbl	NOUN
ajfa-1289	136	34	reporting	report	VERB
ajfa-1289	136	35	in	in	ADP
ajfa-1289	136	36	annual	annual	ADJ
ajfa-1289	136	37	reports	report	NOUN
ajfa-1289	136	38	and	and	CCONJ
ajfa-1289	136	39	the	the	DET
ajfa-1289	136	40	type	type	NOUN
ajfa-1289	136	41	of	of	ADP
ajfa-1289	136	42	business	business	NOUN
ajfa-1289	136	43	.	.	PUNCT
ajfa-1289	137	1	5.7	5.7	NUM
ajfa-1289	137	2	age	age	NOUN
ajfa-1289	137	3	stakeholder	stakeholder	NOUN
ajfa-1289	137	4	theory	theory	NOUN
ajfa-1289	137	5	implies	imply	VERB
ajfa-1289	137	6	that	that	SCONJ
ajfa-1289	137	7	older	old	ADJ
ajfa-1289	137	8	companies	company	NOUN
ajfa-1289	137	9	may	may	AUX
ajfa-1289	137	10	have	have	VERB
ajfa-1289	137	11	to	to	PART
ajfa-1289	137	12	provide	provide	VERB
ajfa-1289	137	13	more	more	ADJ
ajfa-1289	137	14	financial	financial	ADJ
ajfa-1289	137	15	and	and	CCONJ
ajfa-1289	137	16	non	non	ADJ
ajfa-1289	137	17	-	-	ADJ
ajfa-1289	137	18	financial	financial	ADJ
ajfa-1289	137	19	information	information	NOUN
ajfa-1289	137	20	because	because	SCONJ
ajfa-1289	137	21	they	they	PRON
ajfa-1289	137	22	have	have	AUX
ajfa-1289	137	23	amassed	amass	VERB
ajfa-1289	137	24	more	more	ADJ
ajfa-1289	137	25	stakeholders	stakeholder	NOUN
ajfa-1289	137	26	than	than	ADP
ajfa-1289	137	27	younger	young	ADJ
ajfa-1289	137	28	asian	asian	ADJ
ajfa-1289	137	29	journal	journal	NOUN
ajfa-1289	137	30	of	of	ADP
ajfa-1289	137	31	finance	finance	PROPN
ajfa-1289	137	32	&	&	CCONJ
ajfa-1289	137	33	accounting	accounting	PROPN
ajfa-1289	137	34	issn	issn	PROPN
ajfa-1289	137	35	1946	1946	NUM
ajfa-1289	137	36	-	-	PUNCT
ajfa-1289	137	37	052x	052x	NOUN
ajfa-1289	137	38	2012	2012	NUM
ajfa-1289	137	39	,	,	PUNCT
ajfa-1289	137	40	vol	vol	NOUN
ajfa-1289	137	41	.	.	PROPN
ajfa-1289	137	42	4	4	NUM
ajfa-1289	137	43	,	,	PUNCT
ajfa-1289	137	44	no	no	INTJ
ajfa-1289	137	45	.	.	NOUN
ajfa-1289	137	46	1	1	NUM
ajfa-1289	137	47	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	137	48	77	77	NUM
ajfa-1289	137	49	companies	company	NOUN
ajfa-1289	137	50	(	(	PUNCT
ajfa-1289	137	51	cowen	cowen	PROPN
ajfa-1289	137	52	,	,	PUNCT
ajfa-1289	137	53	et	et	PROPN
ajfa-1289	137	54	al	al	PROPN
ajfa-1289	137	55	.	.	PROPN
ajfa-1289	137	56	,	,	PUNCT
ajfa-1289	137	57	1987	1987	NUM
ajfa-1289	137	58	)	)	PUNCT
ajfa-1289	137	59	.	.	PUNCT
ajfa-1289	138	1	choi	choi	NOUN
ajfa-1289	138	2	(	(	PUNCT
ajfa-1289	138	3	1999	1999	NUM
ajfa-1289	138	4	)	)	PUNCT
ajfa-1289	138	5	argued	argue	VERB
ajfa-1289	138	6	that	that	SCONJ
ajfa-1289	138	7	the	the	DET
ajfa-1289	138	8	maturity	maturity	NOUN
ajfa-1289	138	9	of	of	ADP
ajfa-1289	138	10	a	a	DET
ajfa-1289	138	11	corporation	corporation	NOUN
ajfa-1289	138	12	can	can	AUX
ajfa-1289	138	13	result	result	VERB
ajfa-1289	138	14	in	in	ADP
ajfa-1289	138	15	a	a	DET
ajfa-1289	138	16	higher	high	ADJ
ajfa-1289	138	17	level	level	NOUN
ajfa-1289	138	18	of	of	ADP
ajfa-1289	138	19	reputational	reputational	ADJ
ajfa-1289	138	20	risk	risk	NOUN
ajfa-1289	138	21	so	so	SCONJ
ajfa-1289	138	22	that	that	SCONJ
ajfa-1289	138	23	the	the	DET
ajfa-1289	138	24	company	company	NOUN
ajfa-1289	138	25	engages	engage	VERB
ajfa-1289	138	26	in	in	ADP
ajfa-1289	138	27	more	more	ADJ
ajfa-1289	138	28	activities	activity	NOUN
ajfa-1289	138	29	related	relate	VERB
ajfa-1289	138	30	to	to	ADP
ajfa-1289	138	31	social	social	ADJ
ajfa-1289	138	32	and	and	CCONJ
ajfa-1289	138	33	environmental	environmental	ADJ
ajfa-1289	138	34	responsibility	responsibility	NOUN
ajfa-1289	138	35	.	.	PUNCT
ajfa-1289	139	1	whether	whether	SCONJ
ajfa-1289	139	2	the	the	DET
ajfa-1289	139	3	age	age	NOUN
ajfa-1289	139	4	(	(	PUNCT
ajfa-1289	139	5	maturity	maturity	NOUN
ajfa-1289	139	6	)	)	PUNCT
ajfa-1289	139	7	of	of	ADP
ajfa-1289	139	8	companies	company	NOUN
ajfa-1289	139	9	influences	influence	VERB
ajfa-1289	139	10	the	the	DET
ajfa-1289	139	11	levels	level	NOUN
ajfa-1289	139	12	of	of	ADP
ajfa-1289	139	13	tbl	tbl	NOUN
ajfa-1289	139	14	reporting	report	VERB
ajfa-1289	139	15	in	in	ADP
ajfa-1289	139	16	annual	annual	ADJ
ajfa-1289	139	17	reports	report	NOUN
ajfa-1289	139	18	is	be	AUX
ajfa-1289	139	19	untested	untested	ADJ
ajfa-1289	139	20	and	and	CCONJ
ajfa-1289	139	21	this	this	DET
ajfa-1289	139	22	study	study	NOUN
ajfa-1289	139	23	investigated	investigate	VERB
ajfa-1289	139	24	whether	whether	SCONJ
ajfa-1289	139	25	there	there	PRON
ajfa-1289	139	26	is	be	VERB
ajfa-1289	139	27	any	any	DET
ajfa-1289	139	28	statistical	statistical	ADJ
ajfa-1289	139	29	relationship	relationship	NOUN
ajfa-1289	139	30	between	between	ADP
ajfa-1289	139	31	the	the	DET
ajfa-1289	139	32	tbl	tbl	NOUN
ajfa-1289	139	33	reporting	report	VERB
ajfa-1289	139	34	score	score	NOUN
ajfa-1289	139	35	in	in	ADP
ajfa-1289	139	36	annual	annual	ADJ
ajfa-1289	139	37	reports	report	NOUN
ajfa-1289	139	38	and	and	CCONJ
ajfa-1289	139	39	the	the	DET
ajfa-1289	139	40	age	age	NOUN
ajfa-1289	139	41	of	of	ADP
ajfa-1289	139	42	the	the	DET
ajfa-1289	139	43	company	company	NOUN
ajfa-1289	139	44	.	.	PUNCT
ajfa-1289	140	1	5.8	5.8	NUM
ajfa-1289	140	2	risk	risk	NOUN
ajfa-1289	140	3	(	(	PUNCT
ajfa-1289	140	4	debt	debt	NOUN
ajfa-1289	140	5	ratio	ratio	NOUN
ajfa-1289	140	6	)	)	PUNCT
ajfa-1289	140	7	companies	company	NOUN
ajfa-1289	140	8	with	with	ADP
ajfa-1289	140	9	high	high	ADJ
ajfa-1289	140	10	debt	debt	NOUN
ajfa-1289	140	11	ration	ration	NOUN
ajfa-1289	140	12	have	have	VERB
ajfa-1289	140	13	to	to	PART
ajfa-1289	140	14	provide	provide	VERB
ajfa-1289	140	15	more	more	ADJ
ajfa-1289	140	16	information	information	NOUN
ajfa-1289	140	17	than	than	ADP
ajfa-1289	140	18	other	other	ADJ
ajfa-1289	140	19	companies	company	NOUN
ajfa-1289	140	20	because	because	SCONJ
ajfa-1289	140	21	their	their	PRON
ajfa-1289	140	22	creditors	creditor	NOUN
ajfa-1289	140	23	that	that	PRON
ajfa-1289	140	24	are	be	AUX
ajfa-1289	140	25	one	one	NUM
ajfa-1289	140	26	of	of	ADP
ajfa-1289	140	27	corporate	corporate	ADJ
ajfa-1289	140	28	stakeholder	stakeholder	NOUN
ajfa-1289	140	29	want	want	VERB
ajfa-1289	140	30	to	to	PART
ajfa-1289	140	31	get	get	VERB
ajfa-1289	140	32	information	information	NOUN
ajfa-1289	140	33	as	as	ADV
ajfa-1289	140	34	much	much	ADV
ajfa-1289	140	35	as	as	SCONJ
ajfa-1289	140	36	the	the	DET
ajfa-1289	140	37	companies	company	NOUN
ajfa-1289	140	38	can	can	AUX
ajfa-1289	140	39	reveal	reveal	VERB
ajfa-1289	140	40	including	include	VERB
ajfa-1289	140	41	social	social	ADJ
ajfa-1289	140	42	and	and	CCONJ
ajfa-1289	140	43	environmental	environmental	ADJ
ajfa-1289	140	44	information	information	NOUN
ajfa-1289	140	45	(	(	PUNCT
ajfa-1289	140	46	schipper	schipper	NOUN
ajfa-1289	140	47	1981	1981	NUM
ajfa-1289	140	48	)	)	PUNCT
ajfa-1289	140	49	.	.	PUNCT
ajfa-1289	141	1	therefore	therefore	ADV
ajfa-1289	141	2	,	,	PUNCT
ajfa-1289	141	3	top	top	ADJ
ajfa-1289	141	4	management	management	NOUN
ajfa-1289	141	5	should	should	AUX
ajfa-1289	141	6	increase	increase	VERB
ajfa-1289	141	7	the	the	DET
ajfa-1289	141	8	extent	extent	NOUN
ajfa-1289	141	9	and	and	CCONJ
ajfa-1289	141	10	amount	amount	NOUN
ajfa-1289	141	11	of	of	ADP
ajfa-1289	141	12	disclosures	disclosure	NOUN
ajfa-1289	141	13	in	in	ADP
ajfa-1289	141	14	both	both	CCONJ
ajfa-1289	141	15	financial	financial	ADJ
ajfa-1289	141	16	and	and	CCONJ
ajfa-1289	141	17	non	non	ADJ
ajfa-1289	141	18	-	-	ADJ
ajfa-1289	141	19	financial	financial	ADJ
ajfa-1289	141	20	information	information	NOUN
ajfa-1289	141	21	for	for	ADP
ajfa-1289	141	22	monitoring	monitor	VERB
ajfa-1289	141	23	purposes	purpose	NOUN
ajfa-1289	141	24	(	(	PUNCT
ajfa-1289	141	25	joshi	joshi	PROPN
ajfa-1289	141	26	&	&	CCONJ
ajfa-1289	141	27	gao	gao	PROPN
ajfa-1289	141	28	,	,	PUNCT
ajfa-1289	141	29	2009	2009	NUM
ajfa-1289	141	30	)	)	PUNCT
ajfa-1289	141	31	.	.	PUNCT
ajfa-1289	142	1	however	however	ADV
ajfa-1289	142	2	,	,	PUNCT
ajfa-1289	142	3	the	the	DET
ajfa-1289	142	4	empirical	empirical	ADJ
ajfa-1289	142	5	evidence	evidence	NOUN
ajfa-1289	142	6	on	on	ADP
ajfa-1289	142	7	debt	debt	NOUN
ajfa-1289	142	8	-	-	PUNCT
ajfa-1289	142	9	ratio	ratio	NOUN
ajfa-1289	142	10	and	and	CCONJ
ajfa-1289	142	11	its	its	PRON
ajfa-1289	142	12	relationship	relationship	NOUN
ajfa-1289	142	13	to	to	ADP
ajfa-1289	142	14	the	the	DET
ajfa-1289	142	15	levels	level	NOUN
ajfa-1289	142	16	of	of	ADP
ajfa-1289	142	17	tbl	tbl	NOUN
ajfa-1289	142	18	reporting	reporting	NOUN
ajfa-1289	142	19	are	be	AUX
ajfa-1289	142	20	mixed	mixed	ADJ
ajfa-1289	142	21	(	(	PUNCT
ajfa-1289	142	22	tai	tai	PROPN
ajfa-1289	142	23	,	,	PUNCT
ajfa-1289	142	24	au	au	PROPN
ajfa-1289	142	25	-	-	PUNCT
ajfa-1289	142	26	yueng	yueng	NOUN
ajfa-1289	142	27	,	,	PUNCT
ajfa-1289	142	28	kwok	kwok	PROPN
ajfa-1289	142	29	,	,	PUNCT
ajfa-1289	142	30	&	&	CCONJ
ajfa-1289	142	31	lau	lau	PROPN
ajfa-1289	142	32	,	,	PUNCT
ajfa-1289	142	33	1990	1990	NUM
ajfa-1289	142	34	;	;	PUNCT
ajfa-1289	142	35	wallace	wallace	PROPN
ajfa-1289	142	36	&	&	CCONJ
ajfa-1289	142	37	naser	naser	PROPN
ajfa-1289	142	38	,	,	PUNCT
ajfa-1289	142	39	1995	1995	NUM
ajfa-1289	142	40	)	)	PUNCT
ajfa-1289	142	41	and	and	CCONJ
ajfa-1289	142	42	this	this	DET
ajfa-1289	142	43	study	study	NOUN
ajfa-1289	142	44	will	will	AUX
ajfa-1289	142	45	investigate	investigate	VERB
ajfa-1289	142	46	whether	whether	SCONJ
ajfa-1289	142	47	there	there	PRON
ajfa-1289	142	48	is	be	VERB
ajfa-1289	142	49	any	any	DET
ajfa-1289	142	50	statistical	statistical	ADJ
ajfa-1289	142	51	relationship	relationship	NOUN
ajfa-1289	142	52	between	between	ADP
ajfa-1289	142	53	the	the	DET
ajfa-1289	142	54	tbl	tbl	NOUN
ajfa-1289	142	55	reporting	report	VERB
ajfa-1289	142	56	score	score	NOUN
ajfa-1289	142	57	in	in	ADP
ajfa-1289	142	58	annual	annual	ADJ
ajfa-1289	142	59	reports	report	NOUN
ajfa-1289	142	60	and	and	CCONJ
ajfa-1289	142	61	risk	risk	NOUN
ajfa-1289	142	62	as	as	SCONJ
ajfa-1289	142	63	evidenced	evidence	VERB
ajfa-1289	142	64	by	by	ADP
ajfa-1289	142	65	the	the	DET
ajfa-1289	142	66	debt	debt	NOUN
ajfa-1289	142	67	ratio	ratio	NOUN
ajfa-1289	142	68	of	of	ADP
ajfa-1289	142	69	the	the	DET
ajfa-1289	142	70	company	company	NOUN
ajfa-1289	142	71	.	.	PUNCT
ajfa-1289	143	1	5.9	5.9	NUM
ajfa-1289	143	2	liquidity	liquidity	NOUN
ajfa-1289	143	3	ho	ho	PROPN
ajfa-1289	143	4	and	and	CCONJ
ajfa-1289	143	5	taylor	taylor	PROPN
ajfa-1289	143	6	(	(	PUNCT
ajfa-1289	143	7	2007	2007	NUM
ajfa-1289	143	8	)	)	PUNCT
ajfa-1289	143	9	suggested	suggest	VERB
ajfa-1289	143	10	that	that	SCONJ
ajfa-1289	143	11	corporate	corporate	ADJ
ajfa-1289	143	12	liquidity	liquidity	NOUN
ajfa-1289	143	13	is	be	AUX
ajfa-1289	143	14	an	an	DET
ajfa-1289	143	15	important	important	ADJ
ajfa-1289	143	16	determinant	determinant	NOUN
ajfa-1289	143	17	of	of	ADP
ajfa-1289	143	18	disclosures	disclosure	NOUN
ajfa-1289	143	19	in	in	ADP
ajfa-1289	143	20	both	both	CCONJ
ajfa-1289	143	21	corporate	corporate	ADJ
ajfa-1289	143	22	financial	financial	ADJ
ajfa-1289	143	23	and	and	CCONJ
ajfa-1289	143	24	non	non	ADJ
ajfa-1289	143	25	-	-	ADJ
ajfa-1289	143	26	financial	financial	ADJ
ajfa-1289	143	27	information	information	NOUN
ajfa-1289	143	28	.	.	PUNCT
ajfa-1289	144	1	in	in	ADP
ajfa-1289	144	2	particular	particular	ADJ
ajfa-1289	144	3	,	,	PUNCT
ajfa-1289	144	4	they	they	PRON
ajfa-1289	144	5	indicated	indicate	VERB
ajfa-1289	144	6	that	that	SCONJ
ajfa-1289	144	7	stakeholders	stakeholder	NOUN
ajfa-1289	144	8	are	be	AUX
ajfa-1289	144	9	concerned	concerned	ADJ
ajfa-1289	144	10	regarding	regard	VERB
ajfa-1289	144	11	the	the	DET
ajfa-1289	144	12	status	status	NOUN
ajfa-1289	144	13	of	of	ADP
ajfa-1289	144	14	companies	company	NOUN
ajfa-1289	144	15	as	as	ADP
ajfa-1289	144	16	going	go	VERB
ajfa-1289	144	17	concerns	concern	NOUN
ajfa-1289	144	18	,	,	PUNCT
ajfa-1289	144	19	so	so	SCONJ
ajfa-1289	144	20	that	that	SCONJ
ajfa-1289	144	21	those	those	PRON
ajfa-1289	144	22	with	with	ADP
ajfa-1289	144	23	higher	high	ADJ
ajfa-1289	144	24	liquidity	liquidity	NOUN
ajfa-1289	144	25	may	may	AUX
ajfa-1289	144	26	have	have	VERB
ajfa-1289	144	27	stronger	strong	ADJ
ajfa-1289	144	28	incentives	incentive	NOUN
ajfa-1289	144	29	to	to	PART
ajfa-1289	144	30	provide	provide	VERB
ajfa-1289	144	31	more	more	ADJ
ajfa-1289	144	32	financial	financial	ADJ
ajfa-1289	144	33	and	and	CCONJ
ajfa-1289	144	34	non	non	ADJ
ajfa-1289	144	35	-	-	ADJ
ajfa-1289	144	36	financial	financial	ADJ
ajfa-1289	144	37	information	information	NOUN
ajfa-1289	144	38	in	in	ADP
ajfa-1289	144	39	their	their	PRON
ajfa-1289	144	40	annual	annual	ADJ
ajfa-1289	144	41	reports	report	NOUN
ajfa-1289	144	42	than	than	ADP
ajfa-1289	144	43	companies	company	NOUN
ajfa-1289	144	44	with	with	ADP
ajfa-1289	144	45	lower	low	ADJ
ajfa-1289	144	46	liquidity	liquidity	NOUN
ajfa-1289	144	47	and	and	CCONJ
ajfa-1289	144	48	this	this	DET
ajfa-1289	144	49	study	study	NOUN
ajfa-1289	144	50	will	will	AUX
ajfa-1289	144	51	investigate	investigate	VERB
ajfa-1289	144	52	whether	whether	SCONJ
ajfa-1289	144	53	there	there	PRON
ajfa-1289	144	54	is	be	VERB
ajfa-1289	144	55	any	any	DET
ajfa-1289	144	56	statistical	statistical	ADJ
ajfa-1289	144	57	relationship	relationship	NOUN
ajfa-1289	144	58	between	between	ADP
ajfa-1289	144	59	the	the	DET
ajfa-1289	144	60	tbl	tbl	NOUN
ajfa-1289	144	61	reporting	report	VERB
ajfa-1289	144	62	score	score	NOUN
ajfa-1289	144	63	in	in	ADP
ajfa-1289	144	64	annual	annual	ADJ
ajfa-1289	144	65	reports	report	NOUN
ajfa-1289	144	66	and	and	CCONJ
ajfa-1289	144	67	corporate	corporate	ADJ
ajfa-1289	144	68	liquidity	liquidity	NOUN
ajfa-1289	144	69	.	.	PUNCT
ajfa-1289	145	1	5.10	5.10	NUM
ajfa-1289	145	2	profitability	profitability	NOUN
ajfa-1289	145	3	previous	previous	ADJ
ajfa-1289	145	4	studies	study	NOUN
ajfa-1289	145	5	have	have	AUX
ajfa-1289	145	6	found	find	VERB
ajfa-1289	145	7	different	different	ADJ
ajfa-1289	145	8	results	result	NOUN
ajfa-1289	145	9	of	of	ADP
ajfa-1289	145	10	in	in	ADP
ajfa-1289	145	11	regard	regard	NOUN
ajfa-1289	145	12	to	to	ADP
ajfa-1289	145	13	the	the	DET
ajfa-1289	145	14	relationship	relationship	NOUN
ajfa-1289	145	15	between	between	ADP
ajfa-1289	145	16	social	social	ADJ
ajfa-1289	145	17	and	and	CCONJ
ajfa-1289	145	18	environmental	environmental	ADJ
ajfa-1289	145	19	disclosure	disclosure	NOUN
ajfa-1289	145	20	and	and	CCONJ
ajfa-1289	145	21	financial	financial	ADJ
ajfa-1289	145	22	performance	performance	NOUN
ajfa-1289	145	23	.	.	PUNCT
ajfa-1289	146	1	firstly	firstly	ADV
ajfa-1289	146	2	,	,	PUNCT
ajfa-1289	146	3	some	some	DET
ajfa-1289	146	4	studies	study	NOUN
ajfa-1289	146	5	have	have	AUX
ajfa-1289	146	6	found	find	VERB
ajfa-1289	146	7	that	that	SCONJ
ajfa-1289	146	8	social	social	ADJ
ajfa-1289	146	9	and	and	CCONJ
ajfa-1289	146	10	environmental	environmental	ADJ
ajfa-1289	146	11	reporting	reporting	NOUN
ajfa-1289	146	12	and	and	CCONJ
ajfa-1289	146	13	financial	financial	ADJ
ajfa-1289	146	14	performance	performance	NOUN
ajfa-1289	146	15	are	be	AUX
ajfa-1289	146	16	positively	positively	ADV
ajfa-1289	146	17	linked	link	VERB
ajfa-1289	146	18	(	(	PUNCT
ajfa-1289	146	19	russo	russo	NOUN
ajfa-1289	146	20	and	and	CCONJ
ajfa-1289	146	21	founts	fount	NOUN
ajfa-1289	146	22	,	,	PUNCT
ajfa-1289	146	23	1997	1997	NUM
ajfa-1289	146	24	,	,	PUNCT
ajfa-1289	146	25	cohen	cohen	PROPN
ajfa-1289	146	26	et	et	PROPN
ajfa-1289	146	27	al	al	PROPN
ajfa-1289	146	28	,	,	PUNCT
ajfa-1289	146	29	1997	1997	NUM
ajfa-1289	146	30	)	)	PUNCT
ajfa-1289	146	31	.	.	PUNCT
ajfa-1289	147	1	cohen	cohen	PROPN
ajfa-1289	147	2	et	et	PROPN
ajfa-1289	147	3	al	al	PROPN
ajfa-1289	147	4	.	.	PROPN
ajfa-1289	147	5	(	(	PUNCT
ajfa-1289	147	6	1997	1997	NUM
ajfa-1289	147	7	)	)	PUNCT
ajfa-1289	147	8	stated	state	VERB
ajfa-1289	147	9	that	that	SCONJ
ajfa-1289	147	10	companies	company	NOUN
ajfa-1289	147	11	that	that	PRON
ajfa-1289	147	12	make	make	VERB
ajfa-1289	147	13	social	social	ADJ
ajfa-1289	147	14	and	and	CCONJ
ajfa-1289	147	15	environmental	environmental	ADJ
ajfa-1289	147	16	disclosures	disclosure	NOUN
ajfa-1289	147	17	may	may	AUX
ajfa-1289	147	18	be	be	AUX
ajfa-1289	147	19	those	those	PRON
ajfa-1289	147	20	able	able	ADJ
ajfa-1289	147	21	to	to	PART
ajfa-1289	147	22	effectively	effectively	ADV
ajfa-1289	147	23	reduce	reduce	VERB
ajfa-1289	147	24	pollution	pollution	NOUN
ajfa-1289	147	25	as	as	ADV
ajfa-1289	147	26	well	well	ADV
ajfa-1289	147	27	as	as	ADP
ajfa-1289	147	28	employing	employ	VERB
ajfa-1289	147	29	more	more	ADV
ajfa-1289	147	30	efficient	efficient	ADJ
ajfa-1289	147	31	methods	method	NOUN
ajfa-1289	147	32	of	of	ADP
ajfa-1289	147	33	production	production	NOUN
ajfa-1289	147	34	,	,	PUNCT
ajfa-1289	147	35	and	and	CCONJ
ajfa-1289	147	36	thereby	thereby	ADV
ajfa-1289	147	37	gain	gain	VERB
ajfa-1289	147	38	competitive	competitive	ADJ
ajfa-1289	147	39	advantage	advantage	NOUN
ajfa-1289	147	40	.	.	PUNCT
ajfa-1289	148	1	on	on	ADP
ajfa-1289	148	2	the	the	DET
ajfa-1289	148	3	other	other	ADJ
ajfa-1289	148	4	hand	hand	NOUN
ajfa-1289	148	5	,	,	PUNCT
ajfa-1289	148	6	some	some	DET
ajfa-1289	148	7	previous	previous	ADJ
ajfa-1289	148	8	studies	study	NOUN
ajfa-1289	148	9	found	find	VERB
ajfa-1289	148	10	a	a	DET
ajfa-1289	148	11	negative	negative	ADJ
ajfa-1289	148	12	relationship	relationship	NOUN
ajfa-1289	148	13	between	between	ADP
ajfa-1289	148	14	social	social	ADJ
ajfa-1289	148	15	and	and	CCONJ
ajfa-1289	148	16	environmental	environmental	ADJ
ajfa-1289	148	17	disclosure	disclosure	NOUN
ajfa-1289	148	18	and	and	CCONJ
ajfa-1289	148	19	financial	financial	ADJ
ajfa-1289	148	20	performance	performance	NOUN
ajfa-1289	148	21	(	(	PUNCT
ajfa-1289	148	22	king	king	NOUN
ajfa-1289	148	23	and	and	CCONJ
ajfa-1289	148	24	lenox	lenox	NOUN
ajfa-1289	148	25	,	,	PUNCT
ajfa-1289	148	26	2001	2001	NUM
ajfa-1289	148	27	,	,	PUNCT
ajfa-1289	148	28	mathur	mathur	PROPN
ajfa-1289	148	29	and	and	CCONJ
ajfa-1289	148	30	mathur	mathur	PROPN
ajfa-1289	148	31	,	,	PUNCT
ajfa-1289	148	32	2000	2000	NUM
ajfa-1289	148	33	)	)	PUNCT
ajfa-1289	148	34	.	.	PUNCT
ajfa-1289	149	1	their	their	PRON
ajfa-1289	149	2	results	result	NOUN
ajfa-1289	149	3	suggest	suggest	VERB
ajfa-1289	149	4	that	that	SCONJ
ajfa-1289	149	5	social	social	ADJ
ajfa-1289	149	6	and	and	CCONJ
ajfa-1289	149	7	environmental	environmental	ADJ
ajfa-1289	149	8	disclosure	disclosure	NOUN
ajfa-1289	149	9	entails	entail	VERB
ajfa-1289	149	10	costs	cost	NOUN
ajfa-1289	149	11	to	to	ADP
ajfa-1289	149	12	companies	company	NOUN
ajfa-1289	149	13	and	and	CCONJ
ajfa-1289	149	14	acts	act	NOUN
ajfa-1289	149	15	to	to	PART
ajfa-1289	149	16	reduce	reduce	VERB
ajfa-1289	149	17	corporate	corporate	ADJ
ajfa-1289	149	18	financial	financial	ADJ
ajfa-1289	149	19	performance	performance	NOUN
ajfa-1289	149	20	.	.	PUNCT
ajfa-1289	150	1	finally	finally	ADV
ajfa-1289	150	2	,	,	PUNCT
ajfa-1289	150	3	no	no	DET
ajfa-1289	150	4	correlation	correlation	NOUN
ajfa-1289	150	5	between	between	ADP
ajfa-1289	150	6	social	social	ADJ
ajfa-1289	150	7	and	and	CCONJ
ajfa-1289	150	8	environmental	environmental	ADJ
ajfa-1289	150	9	disclosure	disclosure	NOUN
ajfa-1289	150	10	and	and	CCONJ
ajfa-1289	150	11	financial	financial	ADJ
ajfa-1289	150	12	performance	performance	NOUN
ajfa-1289	150	13	was	be	AUX
ajfa-1289	150	14	found	find	VERB
ajfa-1289	150	15	by	by	ADP
ajfa-1289	150	16	connelly	connelly	PROPN
ajfa-1289	150	17	and	and	CCONJ
ajfa-1289	150	18	limpaphayom	limpaphayom	PROPN
ajfa-1289	150	19	(	(	PUNCT
ajfa-1289	150	20	2004	2004	NUM
ajfa-1289	150	21	)	)	PUNCT
ajfa-1289	150	22	or	or	CCONJ
ajfa-1289	150	23	stanwick	stanwick	NOUN
ajfa-1289	150	24	and	and	CCONJ
ajfa-1289	150	25	stanwick	stanwick	NOUN
ajfa-1289	150	26	(	(	PUNCT
ajfa-1289	150	27	2000	2000	NUM
ajfa-1289	150	28	)	)	PUNCT
ajfa-1289	150	29	.	.	PUNCT
ajfa-1289	151	1	therefore	therefore	ADV
ajfa-1289	151	2	,	,	PUNCT
ajfa-1289	151	3	this	this	DET
ajfa-1289	151	4	study	study	NOUN
ajfa-1289	151	5	will	will	AUX
ajfa-1289	151	6	test	test	VERB
ajfa-1289	151	7	whether	whether	SCONJ
ajfa-1289	151	8	there	there	PRON
ajfa-1289	151	9	is	be	VERB
ajfa-1289	151	10	any	any	DET
ajfa-1289	151	11	relationship	relationship	NOUN
ajfa-1289	151	12	between	between	ADP
ajfa-1289	151	13	tbl	tbl	NOUN
ajfa-1289	151	14	reporting	reporting	NOUN
ajfa-1289	151	15	and	and	CCONJ
ajfa-1289	151	16	financial	financial	ADJ
ajfa-1289	151	17	performance	performance	NOUN
ajfa-1289	151	18	in	in	ADP
ajfa-1289	151	19	thai	thai	ADJ
ajfa-1289	151	20	corporate	corporate	ADJ
ajfa-1289	151	21	annual	annual	ADJ
ajfa-1289	151	22	reports	report	NOUN
ajfa-1289	151	23	.	.	PUNCT
ajfa-1289	152	1	asian	asian	ADJ
ajfa-1289	152	2	journal	journal	PROPN
ajfa-1289	152	3	of	of	ADP
ajfa-1289	152	4	finance	finance	PROPN
ajfa-1289	152	5	&	&	CCONJ
ajfa-1289	152	6	accounting	accounting	PROPN
ajfa-1289	152	7	issn	issn	PROPN
ajfa-1289	152	8	1946	1946	NUM
ajfa-1289	152	9	-	-	PUNCT
ajfa-1289	152	10	052x	052x	NOUN
ajfa-1289	152	11	2012	2012	NUM
ajfa-1289	152	12	,	,	PUNCT
ajfa-1289	152	13	vol	vol	NOUN
ajfa-1289	152	14	.	.	PROPN
ajfa-1289	152	15	4	4	NUM
ajfa-1289	152	16	,	,	PUNCT
ajfa-1289	152	17	no	no	INTJ
ajfa-1289	152	18	.	.	NOUN
ajfa-1289	152	19	1	1	NUM
ajfa-1289	152	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1289	152	21	78	78	NUM
ajfa-1289	152	22	6	6	NUM
ajfa-1289	152	23	.	.	PUNCT
ajfa-1289	153	1	research	research	NOUN
ajfa-1289	153	2	design	design	NOUN
ajfa-1289	153	3	this	this	DET
ajfa-1289	153	4	study	study	NOUN
ajfa-1289	153	5	investigated	investigate	VERB
ajfa-1289	153	6	tbl	tbl	NOUN
ajfa-1289	153	7	reporting	report	VERB
ajfa-1289	153	8	in	in	ADP
ajfa-1289	153	9	the	the	DET
ajfa-1289	153	10	annual	annual	ADJ
ajfa-1289	153	11	reports	report	NOUN
ajfa-1289	153	12	of	of	ADP
ajfa-1289	153	13	companies	company	NOUN
ajfa-1289	153	14	listed	list	VERB
ajfa-1289	153	15	on	on	ADP
ajfa-1289	153	16	the	the	DET
ajfa-1289	153	17	set	set	NOUN
ajfa-1289	153	18	.	.	PUNCT
ajfa-1289	154	1	from	from	ADP
ajfa-1289	154	2	this	this	DET
ajfa-1289	154	3	population	population	NOUN
ajfa-1289	154	4	,	,	PUNCT
ajfa-1289	154	5	non	non	ADJ
ajfa-1289	154	6	-	-	NOUN
ajfa-1289	154	7	probability	probability	ADJ
ajfa-1289	154	8	sampling	sampling	NOUN
ajfa-1289	154	9	was	be	AUX
ajfa-1289	154	10	used	use	VERB
ajfa-1289	154	11	to	to	PART
ajfa-1289	154	12	select	select	VERB
ajfa-1289	154	13	the	the	DET
ajfa-1289	154	14	top	top	ADJ
ajfa-1289	154	15	50	50	NUM
ajfa-1289	154	16	listed	list	VERB
ajfa-1289	154	17	companies	company	NOUN
ajfa-1289	154	18	based	base	VERB
ajfa-1289	154	19	on	on	ADP
ajfa-1289	154	20	their	their	PRON
ajfa-1289	154	21	market	market	NOUN
ajfa-1289	154	22	capitalization	capitalization	NOUN
ajfa-1289	154	23	as	as	SCONJ
ajfa-1289	154	24	reported	report	VERB
ajfa-1289	154	25	in	in	ADP
ajfa-1289	154	26	their	their	PRON
ajfa-1289	154	27	2010	2010	NUM
ajfa-1289	154	28	annual	annual	ADJ
ajfa-1289	154	29	reports	report	NOUN
ajfa-1289	154	30	,	,	PUNCT
ajfa-1289	154	31	representing	represent	VERB
ajfa-1289	154	32	10	10	NUM
ajfa-1289	154	33	per	per	ADP
ajfa-1289	154	34	cent	cent	NOUN
ajfa-1289	154	35	of	of	ADP
ajfa-1289	154	36	all	all	DET
ajfa-1289	154	37	listed	list	VERB
ajfa-1289	154	38	companies	company	NOUN
ajfa-1289	154	39	on	on	ADP
ajfa-1289	154	40	the	the	DET
ajfa-1289	154	41	set	set	NOUN
ajfa-1289	154	42	.	.	PUNCT
ajfa-1289	155	1	the	the	DET
ajfa-1289	155	2	number	number	NOUN
ajfa-1289	155	3	of	of	ADP
ajfa-1289	155	4	50	50	NUM
ajfa-1289	155	5	companies	company	NOUN
ajfa-1289	155	6	based	base	VERB
ajfa-1289	155	7	on	on	ADP
ajfa-1289	155	8	size	size	NOUN
ajfa-1289	155	9	ranking	ranking	NOUN
ajfa-1289	155	10	of	of	ADP
ajfa-1289	155	11	market	market	NOUN
ajfa-1289	155	12	capitalization	capitalization	NOUN
ajfa-1289	155	13	was	be	AUX
ajfa-1289	155	14	chosen	choose	VERB
ajfa-1289	155	15	as	as	SCONJ
ajfa-1289	155	16	this	this	PRON
ajfa-1289	155	17	was	be	AUX
ajfa-1289	155	18	similar	similar	ADJ
ajfa-1289	155	19	to	to	ADP
ajfa-1289	155	20	the	the	DET
ajfa-1289	155	21	number	number	NOUN
ajfa-1289	155	22	used	use	VERB
ajfa-1289	155	23	in	in	ADP
ajfa-1289	155	24	previous	previous	ADJ
ajfa-1289	155	25	studies	study	NOUN
ajfa-1289	155	26	(	(	PUNCT
ajfa-1289	155	27	e.g.	e.g.	ADV
ajfa-1289	155	28	guthrie	guthrie	PROPN
ajfa-1289	155	29	and	and	CCONJ
ajfa-1289	155	30	parker	parker	PROPN
ajfa-1289	155	31	,	,	PUNCT
ajfa-1289	155	32	1990	1990	NUM
ajfa-1289	155	33	)	)	PUNCT
ajfa-1289	155	34	.	.	PUNCT
ajfa-1289	156	1	this	this	DET
ajfa-1289	156	2	criterion	criterion	NOUN
ajfa-1289	156	3	was	be	AUX
ajfa-1289	156	4	selected	select	VERB
ajfa-1289	156	5	since	since	SCONJ
ajfa-1289	156	6	it	it	PRON
ajfa-1289	156	7	has	have	AUX
ajfa-1289	156	8	previously	previously	ADV
ajfa-1289	156	9	been	be	AUX
ajfa-1289	156	10	discovered	discover	VERB
ajfa-1289	156	11	that	that	SCONJ
ajfa-1289	156	12	large	large	ADJ
ajfa-1289	156	13	companies	company	NOUN
ajfa-1289	156	14	tend	tend	VERB
ajfa-1289	156	15	to	to	PART
ajfa-1289	156	16	disclose	disclose	VERB
ajfa-1289	156	17	more	more	ADJ
ajfa-1289	156	18	environmental	environmental	ADJ
ajfa-1289	156	19	information	information	NOUN
ajfa-1289	156	20	publicly	publicly	ADV
ajfa-1289	156	21	(	(	PUNCT
ajfa-1289	156	22	gray	gray	PROPN
ajfa-1289	156	23	et	et	PROPN
ajfa-1289	156	24	al	al	PROPN
ajfa-1289	156	25	,	,	PUNCT
ajfa-1289	156	26	1995	1995	NUM
ajfa-1289	156	27	,	,	PUNCT
ajfa-1289	156	28	deegan	deegan	PROPN
ajfa-1289	156	29	and	and	CCONJ
ajfa-1289	156	30	gordon	gordon	PROPN
ajfa-1289	156	31	,	,	PUNCT
ajfa-1289	156	32	1996	1996	NUM
ajfa-1289	156	33	)	)	PUNCT
ajfa-1289	156	34	.	.	PUNCT
ajfa-1289	157	1	larger	large	ADJ
ajfa-1289	157	2	companies	company	NOUN
ajfa-1289	157	3	tend	tend	VERB
ajfa-1289	157	4	to	to	PART
ajfa-1289	157	5	have	have	VERB
ajfa-1289	157	6	more	more	ADJ
ajfa-1289	157	7	shareholders	shareholder	NOUN
ajfa-1289	157	8	who	who	PRON
ajfa-1289	157	9	might	might	AUX
ajfa-1289	157	10	be	be	AUX
ajfa-1289	157	11	concerned	concern	VERB
ajfa-1289	157	12	about	about	ADP
ajfa-1289	157	13	,	,	PUNCT
ajfa-1289	157	14	and	and	CCONJ
ajfa-1289	157	15	demand	demand	VERB
ajfa-1289	157	16	more	more	ADV
ajfa-1289	157	17	social	social	ADJ
ajfa-1289	157	18	and	and	CCONJ
ajfa-1289	157	19	environmental	environmental	ADJ
ajfa-1289	157	20	programmes	programme	NOUN
ajfa-1289	157	21	.	.	PUNCT
ajfa-1289	158	1	besides	besides	SCONJ
ajfa-1289	158	2	,	,	PUNCT
ajfa-1289	158	3	larger	large	ADJ
ajfa-1289	158	4	companies	company	NOUN
ajfa-1289	158	5	are	be	AUX
ajfa-1289	158	6	more	more	ADV
ajfa-1289	158	7	likely	likely	ADJ
ajfa-1289	158	8	to	to	PART
ajfa-1289	158	9	have	have	AUX
ajfa-1289	158	10	responded	respond	VERB
ajfa-1289	158	11	to	to	ADP
ajfa-1289	158	12	the	the	DET
ajfa-1289	158	13	environmental	environmental	ADJ
ajfa-1289	158	14	agenda	agenda	NOUN
ajfa-1289	158	15	than	than	ADP
ajfa-1289	158	16	small	small	ADJ
ajfa-1289	158	17	or	or	CCONJ
ajfa-1289	158	18	medium	medium	ADJ
ajfa-1289	158	19	sized	sized	ADJ
ajfa-1289	158	20	companies	company	NOUN
ajfa-1289	158	21	(	(	PUNCT
ajfa-1289	158	22	brammer	brammer	NOUN
ajfa-1289	158	23	and	and	CCONJ
ajfa-1289	158	24	pavelin	pavelin	PROPN
ajfa-1289	158	25	,	,	PUNCT
ajfa-1289	158	26	2008	2008	NUM
ajfa-1289	158	27	)	)	PUNCT
ajfa-1289	158	28	.	.	PUNCT
ajfa-1289	159	1	table	table	NOUN
ajfa-1289	159	2	1	1	NUM
ajfa-1289	159	3	shows	show	VERB
ajfa-1289	159	4	the	the	DET
ajfa-1289	159	5	companies	company	NOUN
ajfa-1289	159	6	studied	study	VERB
ajfa-1289	159	7	classified	classify	VERB
ajfa-1289	159	8	according	accord	VERB
ajfa-1289	159	9	to	to	ADP
ajfa-1289	159	10	the	the	DET
ajfa-1289	159	11	criteria	criterion	NOUN
ajfa-1289	159	12	outlined	outline	VERB
ajfa-1289	159	13	above	above	ADV
ajfa-1289	159	14	,	,	PUNCT
ajfa-1289	159	15	based	base	VERB
ajfa-1289	159	16	on	on	ADP
ajfa-1289	159	17	five	five	NUM
ajfa-1289	159	18	previous	previous	ADJ
ajfa-1289	159	19	studies	study	NOUN
ajfa-1289	159	20	.	.	PUNCT
ajfa-1289	160	1	high	high	ADJ
ajfa-1289	160	2	profile	profile	NOUN
ajfa-1289	160	3	companies	company	NOUN
ajfa-1289	160	4	are	be	AUX
ajfa-1289	160	5	those	those	PRON
ajfa-1289	160	6	operating	operate	VERB
ajfa-1289	160	7	in	in	ADP
ajfa-1289	160	8	highly	highly	ADV
ajfa-1289	160	9	environmentally	environmentally	ADV
ajfa-1289	160	10	sensitive	sensitive	ADJ
ajfa-1289	160	11	industries	industry	NOUN
ajfa-1289	160	12	such	such	ADJ
ajfa-1289	160	13	as	as	ADP
ajfa-1289	160	14	raw	raw	ADJ
ajfa-1289	160	15	material	material	NOUN
ajfa-1289	160	16	extraction	extraction	NOUN
ajfa-1289	160	17	,	,	PUNCT
ajfa-1289	160	18	agricultural	agricultural	ADJ
ajfa-1289	160	19	and	and	CCONJ
ajfa-1289	160	20	food	food	NOUN
ajfa-1289	160	21	,	,	PUNCT
ajfa-1289	160	22	chemical	chemical	NOUN
ajfa-1289	160	23	,	,	PUNCT
ajfa-1289	160	24	wood	wood	NOUN
ajfa-1289	160	25	,	,	PUNCT
ajfa-1289	160	26	paper	paper	NOUN
ajfa-1289	160	27	,	,	PUNCT
ajfa-1289	160	28	and	and	CCONJ
ajfa-1289	160	29	forestry	forestry	NOUN
ajfa-1289	160	30	,	,	PUNCT
ajfa-1289	160	31	and	and	CCONJ
ajfa-1289	160	32	are	be	AUX
ajfa-1289	160	33	thus	thus	ADV
ajfa-1289	160	34	more	more	ADV
ajfa-1289	160	35	exposed	expose	VERB
ajfa-1289	160	36	to	to	ADP
ajfa-1289	160	37	the	the	DET
ajfa-1289	160	38	political	political	ADJ
ajfa-1289	160	39	and	and	CCONJ
ajfa-1289	160	40	social	social	ADJ
ajfa-1289	160	41	environment	environment	NOUN
ajfa-1289	160	42	than	than	ADP
ajfa-1289	160	43	low	low	ADJ
ajfa-1289	160	44	profile	profile	NOUN
ajfa-1289	160	45	companies	company	NOUN
ajfa-1289	160	46	(	(	PUNCT
ajfa-1289	160	47	newson	newson	PROPN
ajfa-1289	160	48	and	and	CCONJ
ajfa-1289	160	49	deegan	deegan	PROPN
ajfa-1289	160	50	2002	2002	NUM
ajfa-1289	160	51	)	)	PUNCT
ajfa-1289	160	52	.	.	PUNCT
ajfa-1289	161	1	companies	company	NOUN
ajfa-1289	161	2	classified	classify	VERB
ajfa-1289	161	3	as	as	ADP
ajfa-1289	161	4	low	low	ADJ
ajfa-1289	161	5	profile	profile	NOUN
ajfa-1289	161	6	included	include	VERB
ajfa-1289	161	7	service	service	NOUN
ajfa-1289	161	8	,	,	PUNCT
ajfa-1289	161	9	healthcare	healthcare	PROPN
ajfa-1289	161	10	,	,	PUNCT
ajfa-1289	161	11	computers	computer	NOUN
ajfa-1289	161	12	,	,	PUNCT
ajfa-1289	161	13	and	and	CCONJ
ajfa-1289	161	14	electronics	electronic	NOUN
ajfa-1289	161	15	.	.	PUNCT
ajfa-1289	162	1	overall	overall	ADV
ajfa-1289	162	2	therefore	therefore	ADV
ajfa-1289	162	3	,	,	PUNCT
ajfa-1289	162	4	the	the	DET
ajfa-1289	162	5	sample	sample	NOUN
ajfa-1289	162	6	studied	study	VERB
ajfa-1289	162	7	consisted	consist	VERB
ajfa-1289	162	8	of	of	ADP
ajfa-1289	162	9	17	17	NUM
ajfa-1289	162	10	high	high	ADJ
ajfa-1289	162	11	profile	profile	NOUN
ajfa-1289	162	12	companies	company	NOUN
ajfa-1289	162	13	and	and	CCONJ
ajfa-1289	162	14	33	33	NUM
ajfa-1289	162	15	low	low	ADJ
ajfa-1289	162	16	profile	profile	NOUN
ajfa-1289	162	17	companies	company	NOUN
ajfa-1289	162	18	.	.	PUNCT
ajfa-1289	163	1	table	table	NOUN
ajfa-1289	163	2	1	1	NUM
ajfa-1289	163	3	.	.	PUNCT
ajfa-1289	164	1	industry	industry	NOUN
ajfa-1289	164	2	profiles	profile	NOUN
ajfa-1289	164	3	type	type	NOUN
ajfa-1289	164	4	of	of	ADP
ajfa-1289	164	5	industry	industry	NOUN
ajfa-1289	164	6	sample	sample	NOUN
ajfa-1289	164	7	size	size	NOUN
ajfa-1289	164	8	(	(	PUNCT
ajfa-1289	164	9	n	n	CCONJ
ajfa-1289	164	10	)	)	PUNCT
ajfa-1289	164	11	industry	industry	NOUN
ajfa-1289	164	12	profile	profile	NOUN
ajfa-1289	164	13	this	this	DET
ajfa-1289	164	14	study	study	NOUN
ajfa-1289	164	15	newson&deegan	newson&deegan	PROPN
ajfa-1289	164	16	(	(	PUNCT
ajfa-1289	164	17	2002	2002	NUM
ajfa-1289	164	18	)	)	PUNCT
ajfa-1289	164	19	choi	choi	NOUN
ajfa-1289	164	20	(	(	PUNCT
ajfa-1289	164	21	1999	1999	NUM
ajfa-1289	164	22	)	)	PUNCT
ajfa-1289	164	23	hackston&milne	hackston&milne	PROPN
ajfa-1289	164	24	(	(	PUNCT
ajfa-1289	164	25	1996	1996	NUM
ajfa-1289	164	26	)	)	PUNCT
ajfa-1289	165	1	robert	robert	PROPN
ajfa-1289	165	2	(	(	PUNCT
ajfa-1289	165	3	1992	1992	NUM
ajfa-1289	165	4	)	)	PUNCT
ajfa-1289	165	5	patten	patten	NOUN
ajfa-1289	165	6	(	(	PUNCT
ajfa-1289	165	7	1991	1991	NUM
ajfa-1289	165	8	)	)	PUNCT
ajfa-1289	165	9	agriculture	agriculture	NOUN
ajfa-1289	165	10	and	and	CCONJ
ajfa-1289	165	11	food	food	NOUN
ajfa-1289	165	12	4	4	NUM
ajfa-1289	165	13	high	high	ADJ
ajfa-1289	165	14	high	high	ADJ
ajfa-1289	165	15	high	high	ADJ
ajfa-1289	165	16	low	low	ADJ
ajfa-1289	165	17	/	/	SYM
ajfa-1289	165	18	high	high	ADJ
ajfa-1289	165	19	low	low	ADJ
ajfa-1289	165	20	financial	financial	ADJ
ajfa-1289	165	21	10	10	NUM
ajfa-1289	165	22	low	low	ADJ
ajfa-1289	165	23	low	low	ADJ
ajfa-1289	165	24	industrial	industrial	ADJ
ajfa-1289	165	25	3	3	NUM
ajfa-1289	165	26	high	high	ADJ
ajfa-1289	165	27	high	high	ADJ
ajfa-1289	165	28	high	high	ADJ
ajfa-1289	165	29	high	high	ADJ
ajfa-1289	165	30	high	high	ADJ
ajfa-1289	165	31	high	high	ADJ
ajfa-1289	165	32	property	property	NOUN
ajfa-1289	165	33	and	and	CCONJ
ajfa-1289	165	34	construction	construction	NOUN
ajfa-1289	165	35	8	8	NUM
ajfa-1289	165	36	low	low	ADJ
ajfa-1289	165	37	low	low	ADJ
ajfa-1289	165	38	low	low	ADJ
ajfa-1289	165	39	resources	resource	NOUN
ajfa-1289	165	40	10	10	NUM
ajfa-1289	165	41	high	high	ADJ
ajfa-1289	165	42	high	high	ADJ
ajfa-1289	165	43	high	high	ADJ
ajfa-1289	165	44	high	high	ADJ
ajfa-1289	165	45	high	high	ADJ
ajfa-1289	165	46	service	service	NOUN
ajfa-1289	165	47	11	11	NUM
ajfa-1289	165	48	low	low	ADJ
ajfa-1289	165	49	low	low	ADJ
ajfa-1289	165	50	low	low	ADJ
ajfa-1289	165	51	low	low	ADJ
ajfa-1289	165	52	technology	technology	NOUN
ajfa-1289	165	53	4	4	NUM
ajfa-1289	165	54	low	low	ADV
ajfa-1289	165	55	low	low	ADJ
ajfa-1289	165	56	low	low	ADJ
ajfa-1289	165	57	low	low	ADJ
ajfa-1289	165	58	data	datum	NOUN
ajfa-1289	165	59	on	on	ADP
ajfa-1289	165	60	a	a	DET
ajfa-1289	165	61	number	number	NOUN
ajfa-1289	165	62	of	of	ADP
ajfa-1289	165	63	relevant	relevant	ADJ
ajfa-1289	165	64	variables	variable	NOUN
ajfa-1289	165	65	such	such	ADJ
ajfa-1289	165	66	as	as	ADP
ajfa-1289	165	67	sales	sale	NOUN
ajfa-1289	165	68	,	,	PUNCT
ajfa-1289	165	69	market	market	NOUN
ajfa-1289	165	70	capitalization	capitalization	NOUN
ajfa-1289	165	71	,	,	PUNCT
ajfa-1289	165	72	workforce	workforce	NOUN
ajfa-1289	165	73	,	,	PUNCT
ajfa-1289	165	74	net	net	ADJ
ajfa-1289	165	75	profit	profit	NOUN
ajfa-1289	165	76	,	,	PUNCT
ajfa-1289	165	77	total	total	ADJ
ajfa-1289	165	78	debt	debt	NOUN
ajfa-1289	165	79	and	and	CCONJ
ajfa-1289	165	80	equity	equity	NOUN
ajfa-1289	165	81	,	,	PUNCT
ajfa-1289	165	82	type	type	NOUN
ajfa-1289	165	83	of	of	ADP
ajfa-1289	165	84	auditors	auditor	NOUN
ajfa-1289	165	85	,	,	PUNCT
ajfa-1289	165	86	liquidity	liquidity	NOUN
ajfa-1289	165	87	ratio	ratio	NOUN
ajfa-1289	165	88	,	,	PUNCT
ajfa-1289	165	89	ownership	ownership	NOUN
ajfa-1289	165	90	status	status	NOUN
ajfa-1289	165	91	,	,	PUNCT
ajfa-1289	165	92	age	age	NOUN
ajfa-1289	165	93	,	,	PUNCT
ajfa-1289	165	94	and	and	CCONJ
ajfa-1289	165	95	environmental	environmental	ADJ
ajfa-1289	165	96	-	-	PUNCT
ajfa-1289	165	97	related	relate	VERB
ajfa-1289	165	98	information	information	NOUN
ajfa-1289	165	99	were	be	AUX
ajfa-1289	165	100	collected	collect	VERB
ajfa-1289	165	101	from	from	ADP
ajfa-1289	165	102	the	the	DET
ajfa-1289	165	103	websites	website	NOUN
ajfa-1289	165	104	of	of	ADP
ajfa-1289	165	105	the	the	DET
ajfa-1289	165	106	50	50	NUM
ajfa-1289	165	107	companies	company	NOUN
ajfa-1289	165	108	selected	select	VERB
ajfa-1289	165	109	(	(	PUNCT
ajfa-1289	165	110	www.set.or.th/set/commomlookup.do	www.set.or.th/set/commomlookup.do	ADJ
ajfa-1289	165	111	)	)	PUNCT
ajfa-1289	165	112	.	.	PUNCT
ajfa-1289	166	1	in	in	ADP
ajfa-1289	166	2	measuring	measure	VERB
ajfa-1289	166	3	the	the	DET
ajfa-1289	166	4	tbl	tbl	NOUN
ajfa-1289	166	5	reporting	reporting	NOUN
ajfa-1289	166	6	in	in	ADP
ajfa-1289	166	7	annual	annual	ADJ
ajfa-1289	166	8	reports	report	NOUN
ajfa-1289	166	9	,	,	PUNCT
ajfa-1289	166	10	the	the	DET
ajfa-1289	166	11	global	global	ADJ
ajfa-1289	166	12	reporting	reporting	NOUN
ajfa-1289	166	13	initiative	initiative	NOUN
ajfa-1289	166	14	(	(	PUNCT
ajfa-1289	166	15	gri	gri	PROPN
ajfa-1289	166	16	)	)	PUNCT
ajfa-1289	166	17	reporting	report	VERB
ajfa-1289	166	18	guidelines	guideline	NOUN
ajfa-1289	166	19	(	(	PUNCT
ajfa-1289	166	20	2002	2002	NUM
ajfa-1289	166	21	)	)	PUNCT
ajfa-1289	166	22	were	be	AUX
ajfa-1289	166	23	utilised	utilise	VERB
ajfa-1289	166	24	in	in	ADP
ajfa-1289	166	25	this	this	DET
ajfa-1289	166	26	study	study	NOUN
ajfa-1289	166	27	.	.	PUNCT
ajfa-1289	167	1	these	these	DET
ajfa-1289	167	2	reporting	reporting	NOUN
ajfa-1289	167	3	guidelines	guideline	NOUN
ajfa-1289	167	4	include	include	VERB
ajfa-1289	167	5	60	60	NUM
ajfa-1289	167	6	asian	asian	ADJ
ajfa-1289	167	7	journal	journal	NOUN
ajfa-1289	167	8	of	of	ADP
ajfa-1289	167	9	finance	finance	PROPN
ajfa-1289	167	10	&	&	CCONJ
ajfa-1289	167	11	accounting	accounting	PROPN
ajfa-1289	167	12	issn	issn	PROPN
ajfa-1289	167	13	1946	1946	NUM
ajfa-1289	167	14	-	-	PUNCT
ajfa-1289	167	15	052x	052x	NOUN
ajfa-1289	167	16	2012	2012	NUM
ajfa-1289	167	17	,	,	PUNCT
ajfa-1289	167	18	vol	vol	NOUN
ajfa-1289	167	19	.	.	PROPN
ajfa-1289	167	20	4	4	NUM
ajfa-1289	167	21	,	,	PUNCT
ajfa-1289	167	22	no	no	INTJ
ajfa-1289	167	23	.	.	NOUN
ajfa-1289	167	24	1	1	NUM
ajfa-1289	167	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1289	167	26	79	79	NUM
ajfa-1289	167	27	items	item	NOUN
ajfa-1289	167	28	to	to	PART
ajfa-1289	167	29	determine	determine	VERB
ajfa-1289	167	30	the	the	DET
ajfa-1289	167	31	extent	extent	NOUN
ajfa-1289	167	32	of	of	ADP
ajfa-1289	167	33	tbl	tbl	NOUN
ajfa-1289	167	34	disclosure	disclosure	NOUN
ajfa-1289	167	35	relatng	relatng	VERB
ajfa-1289	167	36	to	to	ADP
ajfa-1289	167	37	economic	economic	ADJ
ajfa-1289	167	38	,	,	PUNCT
ajfa-1289	167	39	social	social	ADJ
ajfa-1289	167	40	,	,	PUNCT
ajfa-1289	167	41	and	and	CCONJ
ajfa-1289	167	42	environmental	environmental	ADJ
ajfa-1289	167	43	perspectives	perspective	NOUN
ajfa-1289	167	44	(	(	PUNCT
ajfa-1289	167	45	20	20	NUM
ajfa-1289	167	46	items	item	NOUN
ajfa-1289	167	47	for	for	ADP
ajfa-1289	167	48	each	each	DET
ajfa-1289	167	49	perspective	perspective	NOUN
ajfa-1289	167	50	)	)	PUNCT
ajfa-1289	167	51	.	.	PUNCT
ajfa-1289	168	1	these	these	DET
ajfa-1289	168	2	items	item	NOUN
ajfa-1289	168	3	were	be	AUX
ajfa-1289	168	4	drawn	draw	VERB
ajfa-1289	168	5	from	from	ADP
ajfa-1289	168	6	an	an	DET
ajfa-1289	168	7	extensive	extensive	ADJ
ajfa-1289	168	8	review	review	NOUN
ajfa-1289	168	9	of	of	ADP
ajfa-1289	168	10	the	the	DET
ajfa-1289	168	11	literature	literature	NOUN
ajfa-1289	168	12	and	and	CCONJ
ajfa-1289	168	13	business	business	NOUN
ajfa-1289	168	14	surveys	survey	NOUN
ajfa-1289	168	15	(	(	PUNCT
ajfa-1289	168	16	ho	ho	PROPN
ajfa-1289	168	17	and	and	CCONJ
ajfa-1289	168	18	taylor	taylor	PROPN
ajfa-1289	168	19	,	,	PUNCT
ajfa-1289	168	20	2007	2007	NUM
ajfa-1289	168	21	,	,	PUNCT
ajfa-1289	168	22	slaper	slaper	NOUN
ajfa-1289	168	23	,	,	PUNCT
ajfa-1289	168	24	2011	2011	NUM
ajfa-1289	168	25	)	)	PUNCT
ajfa-1289	168	26	.	.	PUNCT
ajfa-1289	169	1	a	a	DET
ajfa-1289	169	2	list	list	NOUN
ajfa-1289	169	3	of	of	ADP
ajfa-1289	169	4	these	these	DET
ajfa-1289	169	5	items	item	NOUN
ajfa-1289	169	6	is	be	AUX
ajfa-1289	169	7	shown	show	VERB
ajfa-1289	169	8	in	in	ADP
ajfa-1289	169	9	appendix	appendix	ADJ
ajfa-1289	169	10	a.	a.	NOUN
ajfa-1289	169	11	the	the	DET
ajfa-1289	169	12	data	datum	NOUN
ajfa-1289	169	13	about	about	ADP
ajfa-1289	169	14	tbl	tbl	NOUN
ajfa-1289	169	15	reporting	report	VERB
ajfa-1289	169	16	in	in	ADP
ajfa-1289	169	17	the	the	DET
ajfa-1289	169	18	corporate	corporate	ADJ
ajfa-1289	169	19	annual	annual	ADJ
ajfa-1289	169	20	reports	report	NOUN
ajfa-1289	169	21	was	be	AUX
ajfa-1289	169	22	collected	collect	VERB
ajfa-1289	169	23	twice	twice	ADV
ajfa-1289	169	24	by	by	ADP
ajfa-1289	169	25	the	the	DET
ajfa-1289	169	26	researcher	researcher	NOUN
ajfa-1289	169	27	at	at	ADP
ajfa-1289	169	28	different	different	ADJ
ajfa-1289	169	29	times	time	NOUN
ajfa-1289	169	30	.	.	PUNCT
ajfa-1289	170	1	in	in	ADP
ajfa-1289	170	2	scoring	score	VERB
ajfa-1289	170	3	the	the	DET
ajfa-1289	170	4	reports	report	NOUN
ajfa-1289	170	5	,	,	PUNCT
ajfa-1289	170	6	most	most	ADJ
ajfa-1289	170	7	reporting	reporting	NOUN
ajfa-1289	170	8	items	item	NOUN
ajfa-1289	170	9	were	be	AUX
ajfa-1289	170	10	scored	score	VERB
ajfa-1289	170	11	on	on	ADP
ajfa-1289	170	12	a	a	DET
ajfa-1289	170	13	scale	scale	NOUN
ajfa-1289	170	14	of	of	ADP
ajfa-1289	170	15	0	0	NUM
ajfa-1289	170	16	–	–	PUNCT
ajfa-1289	170	17	4	4	NUM
ajfa-1289	170	18	based	base	VERB
ajfa-1289	170	19	on	on	ADP
ajfa-1289	170	20	the	the	DET
ajfa-1289	170	21	unep	unep	NOUN
ajfa-1289	170	22	/	/	SYM
ajfa-1289	170	23	sustainability	sustainability	NOUN
ajfa-1289	170	24	(	(	PUNCT
ajfa-1289	170	25	1996	1996	NUM
ajfa-1289	170	26	)	)	PUNCT
ajfa-1289	170	27	criteria	criterion	NOUN
ajfa-1289	170	28	,	,	PUNCT
ajfa-1289	170	29	but	but	CCONJ
ajfa-1289	170	30	some	some	PRON
ajfa-1289	170	31	were	be	AUX
ajfa-1289	170	32	scored	score	VERB
ajfa-1289	170	33	dichotomously	dichotomously	ADV
ajfa-1289	170	34	as	as	ADP
ajfa-1289	170	35	either	either	CCONJ
ajfa-1289	170	36	0	0	NUM
ajfa-1289	170	37	or	or	CCONJ
ajfa-1289	170	38	1	1	NUM
ajfa-1289	170	39	.	.	PUNCT
ajfa-1289	171	1	the	the	DET
ajfa-1289	171	2	scale	scale	NOUN
ajfa-1289	171	3	(	(	PUNCT
ajfa-1289	171	4	shown	show	VERB
ajfa-1289	171	5	in	in	ADP
ajfa-1289	171	6	table	table	NOUN
ajfa-1289	171	7	2	2	NUM
ajfa-1289	171	8	)	)	PUNCT
ajfa-1289	171	9	was	be	AUX
ajfa-1289	171	10	based	base	VERB
ajfa-1289	171	11	on	on	ADP
ajfa-1289	171	12	the	the	DET
ajfa-1289	171	13	principle	principle	NOUN
ajfa-1289	171	14	that	that	SCONJ
ajfa-1289	171	15	more	more	ADV
ajfa-1289	171	16	complete	complete	ADJ
ajfa-1289	171	17	and	and	CCONJ
ajfa-1289	171	18	comprehensive	comprehensive	ADJ
ajfa-1289	171	19	information	information	NOUN
ajfa-1289	171	20	relating	relate	VERB
ajfa-1289	171	21	to	to	ADP
ajfa-1289	171	22	a	a	DET
ajfa-1289	171	23	given	give	VERB
ajfa-1289	171	24	reporting	reporting	NOUN
ajfa-1289	171	25	item	item	NOUN
ajfa-1289	171	26	received	receive	VERB
ajfa-1289	171	27	a	a	DET
ajfa-1289	171	28	higher	high	ADJ
ajfa-1289	171	29	score	score	NOUN
ajfa-1289	171	30	.	.	PUNCT
ajfa-1289	172	1	therefore	therefore	ADV
ajfa-1289	172	2	,	,	PUNCT
ajfa-1289	172	3	a	a	DET
ajfa-1289	172	4	score	score	NOUN
ajfa-1289	172	5	of	of	ADP
ajfa-1289	172	6	0	0	NUM
ajfa-1289	172	7	means	mean	VERB
ajfa-1289	172	8	that	that	SCONJ
ajfa-1289	172	9	the	the	DET
ajfa-1289	172	10	company	company	NOUN
ajfa-1289	172	11	did	do	AUX
ajfa-1289	172	12	not	not	PART
ajfa-1289	172	13	report	report	VERB
ajfa-1289	172	14	any	any	DET
ajfa-1289	172	15	information	information	NOUN
ajfa-1289	172	16	relating	relate	VERB
ajfa-1289	172	17	to	to	ADP
ajfa-1289	172	18	that	that	DET
ajfa-1289	172	19	item	item	NOUN
ajfa-1289	172	20	while	while	SCONJ
ajfa-1289	172	21	a	a	DET
ajfa-1289	172	22	score	score	NOUN
ajfa-1289	172	23	of	of	ADP
ajfa-1289	172	24	4	4	NUM
ajfa-1289	172	25	means	mean	VERB
ajfa-1289	172	26	that	that	SCONJ
ajfa-1289	172	27	comprehensive	comprehensive	ADJ
ajfa-1289	172	28	coverage	coverage	NOUN
ajfa-1289	172	29	was	be	AUX
ajfa-1289	172	30	given	give	VERB
ajfa-1289	172	31	on	on	ADP
ajfa-1289	172	32	that	that	DET
ajfa-1289	172	33	item	item	NOUN
ajfa-1289	172	34	.	.	PUNCT
ajfa-1289	173	1	jones	jones	PROPN
ajfa-1289	173	2	and	and	CCONJ
ajfa-1289	173	3	alabaster	alabaster	PROPN
ajfa-1289	173	4	(	(	PUNCT
ajfa-1289	173	5	1999	1999	NUM
ajfa-1289	173	6	)	)	PUNCT
ajfa-1289	173	7	suggested	suggest	VERB
ajfa-1289	173	8	a	a	DET
ajfa-1289	173	9	scoring	scoring	NOUN
ajfa-1289	173	10	system	system	NOUN
ajfa-1289	173	11	using	use	VERB
ajfa-1289	173	12	a	a	DET
ajfa-1289	173	13	nominal	nominal	ADJ
ajfa-1289	173	14	scale	scale	NOUN
ajfa-1289	173	15	,	,	PUNCT
ajfa-1289	173	16	or	or	CCONJ
ajfa-1289	173	17	,	,	PUNCT
ajfa-1289	173	18	at	at	ADP
ajfa-1289	173	19	best	good	ADJ
ajfa-1289	173	20	,	,	PUNCT
ajfa-1289	173	21	an	an	DET
ajfa-1289	173	22	ordinal	ordinal	ADJ
ajfa-1289	173	23	one	one	NUM
ajfa-1289	173	24	.	.	PUNCT
ajfa-1289	174	1	under	under	ADP
ajfa-1289	174	2	that	that	DET
ajfa-1289	174	3	scheme	scheme	NOUN
ajfa-1289	174	4	,	,	PUNCT
ajfa-1289	174	5	each	each	DET
ajfa-1289	174	6	item	item	NOUN
ajfa-1289	174	7	is	be	AUX
ajfa-1289	174	8	classified	classify	VERB
ajfa-1289	174	9	into	into	ADP
ajfa-1289	174	10	one	one	NUM
ajfa-1289	174	11	of	of	ADP
ajfa-1289	174	12	five	five	NUM
ajfa-1289	174	13	possible	possible	ADJ
ajfa-1289	174	14	and	and	CCONJ
ajfa-1289	174	15	mutually	mutually	ADV
ajfa-1289	174	16	exclusive	exclusive	ADJ
ajfa-1289	174	17	categories	category	NOUN
ajfa-1289	174	18	.	.	PUNCT
ajfa-1289	175	1	as	as	SCONJ
ajfa-1289	175	2	jones	jones	NOUN
ajfa-1289	175	3	and	and	CCONJ
ajfa-1289	175	4	alabaster	alabaster	NOUN
ajfa-1289	175	5	(	(	PUNCT
ajfa-1289	175	6	1999	1999	NUM
ajfa-1289	175	7	)	)	PUNCT
ajfa-1289	175	8	note	note	NOUN
ajfa-1289	175	9	,	,	PUNCT
ajfa-1289	175	10	the	the	DET
ajfa-1289	175	11	problem	problem	NOUN
ajfa-1289	175	12	with	with	ADP
ajfa-1289	175	13	this	this	DET
ajfa-1289	175	14	scheme	scheme	NOUN
ajfa-1289	175	15	is	be	AUX
ajfa-1289	175	16	that	that	SCONJ
ajfa-1289	175	17	one	one	PRON
ajfa-1289	175	18	can	can	AUX
ajfa-1289	175	19	not	not	PART
ajfa-1289	175	20	legitimately	legitimately	ADV
ajfa-1289	175	21	aggregate	aggregate	ADJ
ajfa-1289	175	22	or	or	CCONJ
ajfa-1289	175	23	average	average	VERB
ajfa-1289	175	24	the	the	DET
ajfa-1289	175	25	scores	score	NOUN
ajfa-1289	175	26	for	for	ADP
ajfa-1289	175	27	a	a	DET
ajfa-1289	175	28	given	give	VERB
ajfa-1289	175	29	item	item	NOUN
ajfa-1289	175	30	or	or	CCONJ
ajfa-1289	175	31	section	section	NOUN
ajfa-1289	175	32	across	across	ADP
ajfa-1289	175	33	reports	report	NOUN
ajfa-1289	175	34	,	,	PUNCT
ajfa-1289	175	35	and	and	CCONJ
ajfa-1289	175	36	it	it	PRON
ajfa-1289	175	37	is	be	AUX
ajfa-1289	175	38	contrary	contrary	ADJ
ajfa-1289	175	39	to	to	ADP
ajfa-1289	175	40	how	how	SCONJ
ajfa-1289	175	41	sustainability	sustainability	NOUN
ajfa-1289	175	42	reports	report	VERB
ajfa-1289	175	43	its	its	PRON
ajfa-1289	175	44	benchmarking	benchmarke	VERB
ajfa-1289	175	45	surveys	survey	NOUN
ajfa-1289	175	46	(	(	PUNCT
ajfa-1289	175	47	unep	unep	NOUN
ajfa-1289	175	48	/	/	SYM
ajfa-1289	175	49	sustainability	sustainability	NOUN
ajfa-1289	175	50	,	,	PUNCT
ajfa-1289	175	51	1996	1996	NUM
ajfa-1289	175	52	)	)	PUNCT
ajfa-1289	175	53	.	.	PUNCT
ajfa-1289	176	1	however	however	ADV
ajfa-1289	176	2	,	,	PUNCT
ajfa-1289	176	3	it	it	PRON
ajfa-1289	176	4	is	be	AUX
ajfa-1289	176	5	sometimes	sometimes	ADV
ajfa-1289	176	6	more	more	ADV
ajfa-1289	176	7	appropriate	appropriate	ADJ
ajfa-1289	176	8	,	,	PUNCT
ajfa-1289	176	9	and	and	CCONJ
ajfa-1289	176	10	more	more	ADV
ajfa-1289	176	11	useful	useful	ADJ
ajfa-1289	176	12	from	from	ADP
ajfa-1289	176	13	an	an	DET
ajfa-1289	176	14	analytical	analytical	ADJ
ajfa-1289	176	15	viewpoint	viewpoint	NOUN
ajfa-1289	176	16	,	,	PUNCT
ajfa-1289	176	17	to	to	PART
ajfa-1289	176	18	report	report	VERB
ajfa-1289	176	19	disaggregated	disaggregate	VERB
ajfa-1289	176	20	frequencies	frequency	NOUN
ajfa-1289	176	21	.	.	PUNCT
ajfa-1289	177	1	the	the	DET
ajfa-1289	177	2	danger	danger	NOUN
ajfa-1289	177	3	with	with	ADP
ajfa-1289	177	4	aggregating	aggregate	VERB
ajfa-1289	177	5	scores	score	NOUN
ajfa-1289	177	6	is	be	AUX
ajfa-1289	177	7	that	that	SCONJ
ajfa-1289	177	8	they	they	PRON
ajfa-1289	177	9	tend	tend	VERB
ajfa-1289	177	10	to	to	PART
ajfa-1289	177	11	shift	shift	VERB
ajfa-1289	177	12	attention	attention	NOUN
ajfa-1289	177	13	away	away	ADV
ajfa-1289	177	14	from	from	ADP
ajfa-1289	177	15	what	what	PRON
ajfa-1289	177	16	is	be	AUX
ajfa-1289	177	17	not	not	PART
ajfa-1289	177	18	being	be	AUX
ajfa-1289	177	19	reported	report	VERB
ajfa-1289	177	20	,	,	PUNCT
ajfa-1289	177	21	and	and	CCONJ
ajfa-1289	177	22	from	from	ADP
ajfa-1289	177	23	the	the	DET
ajfa-1289	177	24	quality	quality	NOUN
ajfa-1289	177	25	of	of	ADP
ajfa-1289	177	26	the	the	DET
ajfa-1289	177	27	items	item	NOUN
ajfa-1289	177	28	being	be	AUX
ajfa-1289	177	29	reported	report	VERB
ajfa-1289	177	30	.	.	PUNCT
ajfa-1289	178	1	aggregate	aggregate	ADJ
ajfa-1289	178	2	scores	score	NOUN
ajfa-1289	178	3	derived	derive	VERB
ajfa-1289	178	4	from	from	ADP
ajfa-1289	178	5	annual	annual	ADJ
ajfa-1289	178	6	reports	report	NOUN
ajfa-1289	178	7	can	can	AUX
ajfa-1289	178	8	hide	hide	VERB
ajfa-1289	178	9	the	the	DET
ajfa-1289	178	10	fact	fact	NOUN
ajfa-1289	178	11	that	that	SCONJ
ajfa-1289	178	12	two	two	NUM
ajfa-1289	178	13	reports	report	NOUN
ajfa-1289	178	14	,	,	PUNCT
ajfa-1289	178	15	while	while	SCONJ
ajfa-1289	178	16	apparently	apparently	ADV
ajfa-1289	178	17	receiving	receive	VERB
ajfa-1289	178	18	equal	equal	ADJ
ajfa-1289	178	19	mid	mid	ADJ
ajfa-1289	178	20	-	-	ADJ
ajfa-1289	178	21	level	level	ADJ
ajfa-1289	178	22	scores	score	NOUN
ajfa-1289	178	23	,	,	PUNCT
ajfa-1289	178	24	are	be	AUX
ajfa-1289	178	25	vastly	vastly	ADV
ajfa-1289	178	26	different	different	ADJ
ajfa-1289	178	27	in	in	ADP
ajfa-1289	178	28	terms	term	NOUN
ajfa-1289	178	29	of	of	ADP
ajfa-1289	178	30	the	the	DET
ajfa-1289	178	31	breadth	breadth	NOUN
ajfa-1289	178	32	of	of	ADP
ajfa-1289	178	33	coverage	coverage	NOUN
ajfa-1289	178	34	versus	versus	ADP
ajfa-1289	178	35	the	the	DET
ajfa-1289	178	36	quality	quality	NOUN
ajfa-1289	178	37	of	of	ADP
ajfa-1289	178	38	the	the	DET
ajfa-1289	178	39	coverage	coverage	NOUN
ajfa-1289	178	40	.	.	PUNCT
ajfa-1289	179	1	aware	aware	ADJ
ajfa-1289	179	2	of	of	ADP
ajfa-1289	179	3	these	these	DET
ajfa-1289	179	4	issues	issue	NOUN
ajfa-1289	179	5	,	,	PUNCT
ajfa-1289	179	6	this	this	DET
ajfa-1289	179	7	study	study	NOUN
ajfa-1289	179	8	reports	report	VERB
ajfa-1289	179	9	both	both	DET
ajfa-1289	179	10	aggregate	aggregate	ADJ
ajfa-1289	179	11	scores	score	NOUN
ajfa-1289	179	12	and	and	CCONJ
ajfa-1289	179	13	disaggregated	disaggregate	VERB
ajfa-1289	179	14	frequencies	frequency	NOUN
ajfa-1289	179	15	.	.	PUNCT
ajfa-1289	180	1	in	in	ADP
ajfa-1289	180	2	this	this	DET
ajfa-1289	180	3	study	study	NOUN
ajfa-1289	180	4	,	,	PUNCT
ajfa-1289	180	5	researcher	researcher	NOUN
ajfa-1289	180	6	will	will	AUX
ajfa-1289	180	7	consider	consider	VERB
ajfa-1289	180	8	type	type	NOUN
ajfa-1289	180	9	of	of	ADP
ajfa-1289	180	10	scoring	scoring	NOUN
ajfa-1289	180	11	following	follow	VERB
ajfa-1289	180	12	by	by	ADP
ajfa-1289	180	13	the	the	DET
ajfa-1289	180	14	items	item	NOUN
ajfa-1289	180	15	on	on	ADP
ajfa-1289	180	16	each	each	DET
ajfa-1289	180	17	perspective	perspective	NOUN
ajfa-1289	180	18	of	of	ADP
ajfa-1289	180	19	tbl	tbl	NOUN
ajfa-1289	180	20	reporting	report	VERB
ajfa-1289	180	21	.	.	PUNCT
ajfa-1289	181	1	for	for	ADP
ajfa-1289	181	2	example	example	NOUN
ajfa-1289	181	3	,	,	PUNCT
ajfa-1289	181	4	environmental	environmental	ADJ
ajfa-1289	181	5	awards	award	NOUN
ajfa-1289	181	6	will	will	AUX
ajfa-1289	181	7	be	be	AUX
ajfa-1289	181	8	scored	score	VERB
ajfa-1289	181	9	dichotomously	dichotomously	ADV
ajfa-1289	181	10	as	as	ADP
ajfa-1289	181	11	0	0	NUM
ajfa-1289	181	12	or	or	CCONJ
ajfa-1289	181	13	1	1	NUM
ajfa-1289	181	14	because	because	SCONJ
ajfa-1289	181	15	type	type	NOUN
ajfa-1289	181	16	of	of	ADP
ajfa-1289	181	17	this	this	DET
ajfa-1289	181	18	item	item	NOUN
ajfa-1289	181	19	can	can	AUX
ajfa-1289	181	20	indicate	indicate	VERB
ajfa-1289	181	21	whether	whether	SCONJ
ajfa-1289	181	22	there	there	PRON
ajfa-1289	181	23	is	be	VERB
ajfa-1289	181	24	or	or	CCONJ
ajfa-1289	181	25	is	be	AUX
ajfa-1289	181	26	no	no	DET
ajfa-1289	181	27	the	the	DET
ajfa-1289	181	28	environmental	environmental	ADJ
ajfa-1289	181	29	in	in	ADP
ajfa-1289	181	30	corporate	corporate	ADJ
ajfa-1289	181	31	annual	annual	ADJ
ajfa-1289	181	32	reports	report	NOUN
ajfa-1289	181	33	,	,	PUNCT
ajfa-1289	181	34	on	on	ADP
ajfa-1289	181	35	another	another	DET
ajfa-1289	181	36	hand	hand	NOUN
ajfa-1289	181	37	,	,	PUNCT
ajfa-1289	181	38	environmental	environmental	ADJ
ajfa-1289	181	39	audit	audit	NOUN
ajfa-1289	181	40	will	will	AUX
ajfa-1289	181	41	be	be	AUX
ajfa-1289	181	42	scored	score	VERB
ajfa-1289	181	43	on	on	ADP
ajfa-1289	181	44	the	the	DET
ajfa-1289	181	45	scale	scale	NOUN
ajfa-1289	181	46	of	of	ADP
ajfa-1289	181	47	0	0	NUM
ajfa-1289	181	48	–	–	PUNCT
ajfa-1289	181	49	4	4	NUM
ajfa-1289	181	50	because	because	SCONJ
ajfa-1289	181	51	the	the	DET
ajfa-1289	181	52	information	information	NOUN
ajfa-1289	181	53	can	can	AUX
ajfa-1289	181	54	classify	classify	VERB
ajfa-1289	181	55	based	base	VERB
ajfa-1289	181	56	on	on	ADP
ajfa-1289	181	57	unep	unep	NOUN
ajfa-1289	181	58	/	/	SYM
ajfa-1289	181	59	sustainability	sustainability	NOUN
ajfa-1289	181	60	(	(	PUNCT
ajfa-1289	181	61	1996	1996	NUM
ajfa-1289	181	62	)	)	PUNCT
ajfa-1289	181	63	.	.	PUNCT
ajfa-1289	182	1	the	the	DET
ajfa-1289	182	2	contribution	contribution	NOUN
ajfa-1289	182	3	of	of	ADP
ajfa-1289	182	4	scoring	scoring	NOUN
ajfa-1289	182	5	in	in	ADP
ajfa-1289	182	6	this	this	DET
ajfa-1289	182	7	study	study	NOUN
ajfa-1289	182	8	is	be	AUX
ajfa-1289	182	9	that	that	SCONJ
ajfa-1289	182	10	there	there	PRON
ajfa-1289	182	11	is	be	VERB
ajfa-1289	182	12	a	a	DET
ajfa-1289	182	13	consideration	consideration	NOUN
ajfa-1289	182	14	both	both	CCONJ
ajfa-1289	182	15	quantity	quantity	NOUN
ajfa-1289	182	16	and	and	CCONJ
ajfa-1289	182	17	quality	quality	NOUN
ajfa-1289	182	18	tbl	tbl	NOUN
ajfa-1289	182	19	information	information	NOUN
ajfa-1289	182	20	reporting	report	VERB
ajfa-1289	182	21	in	in	ADP
ajfa-1289	182	22	corporate	corporate	ADJ
ajfa-1289	182	23	annual	annual	ADJ
ajfa-1289	182	24	reports	report	NOUN
ajfa-1289	182	25	.	.	PUNCT
ajfa-1289	183	1	asian	asian	ADJ
ajfa-1289	183	2	journal	journal	PROPN
ajfa-1289	183	3	of	of	ADP
ajfa-1289	183	4	finance	finance	PROPN
ajfa-1289	183	5	&	&	CCONJ
ajfa-1289	183	6	accounting	accounting	PROPN
ajfa-1289	183	7	issn	issn	PROPN
ajfa-1289	183	8	1946	1946	NUM
ajfa-1289	183	9	-	-	PUNCT
ajfa-1289	183	10	052x	052x	NOUN
ajfa-1289	183	11	2012	2012	NUM
ajfa-1289	183	12	,	,	PUNCT
ajfa-1289	183	13	vol	vol	NOUN
ajfa-1289	183	14	.	.	PROPN
ajfa-1289	183	15	4	4	NUM
ajfa-1289	183	16	,	,	PUNCT
ajfa-1289	183	17	no	no	INTJ
ajfa-1289	183	18	.	.	NOUN
ajfa-1289	183	19	1	1	NUM
ajfa-1289	183	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	183	21	80	80	NUM
ajfa-1289	183	22	table	table	NOUN
ajfa-1289	183	23	2	2	NUM
ajfa-1289	183	24	.	.	PUNCT
ajfa-1289	183	25	unep	unep	NOUN
ajfa-1289	183	26	/	/	SYM
ajfa-1289	183	27	sustainability	sustainability	NOUN
ajfa-1289	183	28	reports	report	NOUN
ajfa-1289	183	29	scoring	scoring	NOUN
ajfa-1289	183	30	criteria	criterion	NOUN
ajfa-1289	183	31	0	0	NUM
ajfa-1289	183	32	1	1	NUM
ajfa-1289	183	33	2	2	NUM
ajfa-1289	183	34	3	3	NUM
ajfa-1289	183	35	4	4	NUM
ajfa-1289	183	36	no	no	DET
ajfa-1289	183	37	coverage	coverage	NOUN
ajfa-1289	183	38	minimum	minimum	NOUN
ajfa-1289	183	39	coverage	coverage	NOUN
ajfa-1289	183	40	,	,	PUNCT
ajfa-1289	183	41	little	little	ADJ
ajfa-1289	183	42	detail	detail	NOUN
ajfa-1289	183	43	detailed	detailed	ADJ
ajfa-1289	183	44	and	and	CCONJ
ajfa-1289	183	45	honest	honest	ADJ
ajfa-1289	183	46	,	,	PUNCT
ajfa-1289	183	47	including	include	VERB
ajfa-1289	183	48	company	company	NOUN
ajfa-1289	183	49	shortcomings	shortcoming	NOUN
ajfa-1289	183	50	and	and	CCONJ
ajfa-1289	183	51	commitments	commitment	VERB
ajfa-1289	183	52	commitment	commitment	NOUN
ajfa-1289	183	53	to	to	ADP
ajfa-1289	183	54	and	and	CCONJ
ajfa-1289	183	55	progress	progress	VERB
ajfa-1289	183	56	toward	toward	ADP
ajfa-1289	183	57	sustainable	sustainable	ADJ
ajfa-1289	183	58	development	development	NOUN
ajfa-1289	183	59	in	in	ADP
ajfa-1289	183	60	core	core	NOUN
ajfa-1289	183	61	business	business	NOUN
ajfa-1289	183	62	commitment	commitment	NOUN
ajfa-1289	183	63	to	to	ADP
ajfa-1289	183	64	and	and	CCONJ
ajfa-1289	183	65	progress	progress	VERB
ajfa-1289	183	66	towards	towards	ADP
ajfa-1289	183	67	tbl	tbl	NOUN
ajfa-1289	183	68	of	of	ADP
ajfa-1289	183	69	sustainable	sustainable	ADJ
ajfa-1289	183	70	development	development	NOUN
ajfa-1289	183	71	in	in	ADP
ajfa-1289	183	72	core	core	NOUN
ajfa-1289	183	73	business	business	NOUN
ajfa-1289	183	74	plus	plus	CCONJ
ajfa-1289	183	75	benchmarking	benchmarke	VERB
ajfa-1289	183	76	against	against	ADP
ajfa-1289	183	77	competition	competition	NOUN
ajfa-1289	183	78	and/or	and/or	CCONJ
ajfa-1289	183	79	best	good	ADJ
ajfa-1289	183	80	practice	practice	NOUN
ajfa-1289	183	81	in	in	ADP
ajfa-1289	183	82	other	other	ADJ
ajfa-1289	183	83	sectors	sector	NOUN
ajfa-1289	183	84	source	source	NOUN
ajfa-1289	183	85	:	:	PUNCT
ajfa-1289	183	86	unep	unep	NOUN
ajfa-1289	183	87	/	/	SYM
ajfa-1289	183	88	sustainability	sustainability	NOUN
ajfa-1289	183	89	(	(	PUNCT
ajfa-1289	183	90	1996	1996	NUM
ajfa-1289	183	91	)	)	PUNCT
ajfa-1289	183	92	there	there	PRON
ajfa-1289	183	93	were	be	VERB
ajfa-1289	183	94	10	10	NUM
ajfa-1289	183	95	independent	independent	ADJ
ajfa-1289	183	96	variables	variable	NOUN
ajfa-1289	183	97	.	.	PUNCT
ajfa-1289	184	1	size	size	NOUN
ajfa-1289	184	2	of	of	ADP
ajfa-1289	184	3	company	company	NOUN
ajfa-1289	184	4	was	be	AUX
ajfa-1289	184	5	measured	measure	VERB
ajfa-1289	184	6	by	by	ADP
ajfa-1289	184	7	market	market	NOUN
ajfa-1289	184	8	capitalization	capitalization	NOUN
ajfa-1289	184	9	(	(	PUNCT
ajfa-1289	184	10	belkaoui	belkaoui	PROPN
ajfa-1289	184	11	&	&	CCONJ
ajfa-1289	184	12	karpik	karpik	PROPN
ajfa-1289	184	13	,	,	PUNCT
ajfa-1289	184	14	1989	1989	NUM
ajfa-1289	184	15	;	;	PUNCT
ajfa-1289	184	16	hackston	hackston	PROPN
ajfa-1289	184	17	&	&	CCONJ
ajfa-1289	184	18	milne	milne	PROPN
ajfa-1289	184	19	,	,	PUNCT
ajfa-1289	184	20	1996	1996	NUM
ajfa-1289	184	21	)	)	PUNCT
ajfa-1289	184	22	.	.	PUNCT
ajfa-1289	185	1	as	as	SCONJ
ajfa-1289	185	2	previously	previously	ADV
ajfa-1289	185	3	mentioned	mention	VERB
ajfa-1289	185	4	,	,	PUNCT
ajfa-1289	185	5	type	type	NOUN
ajfa-1289	185	6	of	of	ADP
ajfa-1289	185	7	industry	industry	NOUN
ajfa-1289	185	8	was	be	AUX
ajfa-1289	185	9	classified	classify	VERB
ajfa-1289	185	10	(	(	PUNCT
ajfa-1289	185	11	choi	choi	NOUN
ajfa-1289	185	12	,	,	PUNCT
ajfa-1289	185	13	1999	1999	NUM
ajfa-1289	185	14	;	;	PUNCT
ajfa-1289	185	15	hackston	hackston	PROPN
ajfa-1289	185	16	&	&	CCONJ
ajfa-1289	185	17	milne	milne	PROPN
ajfa-1289	185	18	,	,	PUNCT
ajfa-1289	185	19	1996	1996	NUM
ajfa-1289	185	20	;	;	PUNCT
ajfa-1289	185	21	patten	patten	X
ajfa-1289	185	22	,	,	PUNCT
ajfa-1289	185	23	1992	1992	NUM
ajfa-1289	185	24	)	)	PUNCT
ajfa-1289	185	25	where	where	SCONJ
ajfa-1289	185	26	1	1	NUM
ajfa-1289	185	27	=	=	SYM
ajfa-1289	185	28	high	high	ADJ
ajfa-1289	185	29	profile	profile	NOUN
ajfa-1289	185	30	companies	company	NOUN
ajfa-1289	185	31	and	and	CCONJ
ajfa-1289	185	32	2	2	NUM
ajfa-1289	185	33	=	=	SYM
ajfa-1289	185	34	low	low	ADJ
ajfa-1289	185	35	profile	profile	NOUN
ajfa-1289	185	36	companies	company	NOUN
ajfa-1289	185	37	.	.	PUNCT
ajfa-1289	186	1	dummy	dummy	ADJ
ajfa-1289	186	2	variables	variable	NOUN
ajfa-1289	186	3	were	be	AUX
ajfa-1289	186	4	used	use	VERB
ajfa-1289	186	5	for	for	ADP
ajfa-1289	186	6	ownership	ownership	NOUN
ajfa-1289	186	7	status	status	NOUN
ajfa-1289	186	8	(	(	PUNCT
ajfa-1289	186	9	where	where	SCONJ
ajfa-1289	186	10	1	1	NUM
ajfa-1289	186	11	=	=	NOUN
ajfa-1289	186	12	government	government	NOUN
ajfa-1289	186	13	companies	company	NOUN
ajfa-1289	186	14	and	and	CCONJ
ajfa-1289	186	15	2	2	NUM
ajfa-1289	186	16	=	=	ADJ
ajfa-1289	186	17	private	private	ADJ
ajfa-1289	186	18	companies	company	NOUN
ajfa-1289	186	19	)	)	PUNCT
ajfa-1289	186	20	,	,	PUNCT
ajfa-1289	186	21	country	country	NOUN
ajfa-1289	186	22	of	of	ADP
ajfa-1289	186	23	origin	origin	NOUN
ajfa-1289	186	24	(	(	PUNCT
ajfa-1289	186	25	1	1	NUM
ajfa-1289	186	26	=	=	ADJ
ajfa-1289	186	27	international	international	ADJ
ajfa-1289	186	28	companies	company	NOUN
ajfa-1289	186	29	and	and	CCONJ
ajfa-1289	186	30	2	2	NUM
ajfa-1289	186	31	=	=	NOUN
ajfa-1289	186	32	domestic	domestic	ADJ
ajfa-1289	186	33	companies	company	NOUN
ajfa-1289	186	34	)	)	PUNCT
ajfa-1289	186	35	,	,	PUNCT
ajfa-1289	186	36	auditor	auditor	NOUN
ajfa-1289	186	37	(	(	PUNCT
ajfa-1289	186	38	1	1	NUM
ajfa-1289	186	39	=	=	SYM
ajfa-1289	186	40	big	big	ADJ
ajfa-1289	186	41	four	four	NUM
ajfa-1289	186	42	and	and	CCONJ
ajfa-1289	186	43	2	2	NUM
ajfa-1289	186	44	=	=	NOUN
ajfa-1289	186	45	non	non	ADJ
ajfa-1289	186	46	-	-	ADJ
ajfa-1289	186	47	big	big	ADJ
ajfa-1289	186	48	four	four	NUM
ajfa-1289	186	49	)	)	PUNCT
ajfa-1289	186	50	,	,	PUNCT
ajfa-1289	186	51	business	business	NOUN
ajfa-1289	186	52	type	type	NOUN
ajfa-1289	186	53	(	(	PUNCT
ajfa-1289	186	54	1	1	NUM
ajfa-1289	186	55	=	=	NOUN
ajfa-1289	186	56	family	family	NOUN
ajfa-1289	186	57	business	business	NOUN
ajfa-1289	186	58	and	and	CCONJ
ajfa-1289	186	59	2	2	NUM
ajfa-1289	186	60	=	=	ADJ
ajfa-1289	186	61	non	non	ADJ
ajfa-1289	186	62	-	-	ADJ
ajfa-1289	186	63	family	family	ADJ
ajfa-1289	186	64	business	business	NOUN
ajfa-1289	186	65	)	)	PUNCT
ajfa-1289	186	66	.	.	PUNCT
ajfa-1289	187	1	age	age	NOUN
ajfa-1289	187	2	was	be	AUX
ajfa-1289	187	3	measured	measure	VERB
ajfa-1289	187	4	based	base	VERB
ajfa-1289	187	5	on	on	ADP
ajfa-1289	187	6	the	the	DET
ajfa-1289	187	7	reported	report	VERB
ajfa-1289	187	8	corporate	corporate	ADJ
ajfa-1289	187	9	age	age	NOUN
ajfa-1289	187	10	;	;	PUNCT
ajfa-1289	187	11	liquidity	liquidity	NOUN
ajfa-1289	187	12	by	by	ADP
ajfa-1289	187	13	current	current	ADJ
ajfa-1289	187	14	assets	asset	NOUN
ajfa-1289	187	15	/	/	SYM
ajfa-1289	187	16	current	current	ADJ
ajfa-1289	187	17	liability	liability	NOUN
ajfa-1289	187	18	,	,	PUNCT
ajfa-1289	187	19	risk	risk	NOUN
ajfa-1289	187	20	by	by	ADP
ajfa-1289	187	21	debt	debt	NOUN
ajfa-1289	187	22	/	/	SYM
ajfa-1289	187	23	equity	equity	NOUN
ajfa-1289	187	24	ratio	ratio	NOUN
ajfa-1289	187	25	and	and	CCONJ
ajfa-1289	187	26	profitability	profitability	NOUN
ajfa-1289	187	27	by	by	ADP
ajfa-1289	187	28	reported	report	VERB
ajfa-1289	187	29	net	net	ADJ
ajfa-1289	187	30	profit	profit	NOUN
ajfa-1289	187	31	.	.	PUNCT
ajfa-1289	188	1	all	all	DET
ajfa-1289	188	2	the	the	DET
ajfa-1289	188	3	data	datum	NOUN
ajfa-1289	188	4	was	be	AUX
ajfa-1289	188	5	hand	hand	NOUN
ajfa-1289	188	6	-	-	PUNCT
ajfa-1289	188	7	collected	collect	VERB
ajfa-1289	188	8	.	.	PUNCT
ajfa-1289	189	1	the	the	DET
ajfa-1289	189	2	data	datum	NOUN
ajfa-1289	189	3	were	be	AUX
ajfa-1289	189	4	analysed	analyse	VERB
ajfa-1289	189	5	using	use	VERB
ajfa-1289	189	6	the	the	DET
ajfa-1289	189	7	spss	spss	ADJ
ajfa-1289	189	8	statistical	statistical	ADJ
ajfa-1289	189	9	software	software	NOUN
ajfa-1289	189	10	package	package	NOUN
ajfa-1289	189	11	,	,	PUNCT
ajfa-1289	189	12	version	version	NOUN
ajfa-1289	189	13	17	17	NUM
ajfa-1289	189	14	.	.	PUNCT
ajfa-1289	190	1	the	the	DET
ajfa-1289	190	2	study	study	NOUN
ajfa-1289	190	3	used	use	VERB
ajfa-1289	190	4	descriptive	descriptive	ADJ
ajfa-1289	190	5	statistics	statistic	NOUN
ajfa-1289	190	6	to	to	PART
ajfa-1289	190	7	represent	represent	VERB
ajfa-1289	190	8	the	the	DET
ajfa-1289	190	9	extent	extent	NOUN
ajfa-1289	190	10	of	of	ADP
ajfa-1289	190	11	tbl	tbl	NOUN
ajfa-1289	190	12	reporting	report	VERB
ajfa-1289	190	13	in	in	ADP
ajfa-1289	190	14	the	the	DET
ajfa-1289	190	15	annual	annual	ADJ
ajfa-1289	190	16	reports	report	NOUN
ajfa-1289	190	17	of	of	ADP
ajfa-1289	190	18	thai	thai	ADJ
ajfa-1289	190	19	listed	list	VERB
ajfa-1289	190	20	companies	company	NOUN
ajfa-1289	190	21	.	.	PUNCT
ajfa-1289	191	1	to	to	PART
ajfa-1289	191	2	test	test	VERB
ajfa-1289	191	3	whether	whether	SCONJ
ajfa-1289	191	4	there	there	PRON
ajfa-1289	191	5	is	be	VERB
ajfa-1289	191	6	any	any	DET
ajfa-1289	191	7	relationship	relationship	NOUN
ajfa-1289	191	8	between	between	ADP
ajfa-1289	191	9	the	the	DET
ajfa-1289	191	10	extent	extent	NOUN
ajfa-1289	191	11	of	of	ADP
ajfa-1289	191	12	tbl	tbl	NOUN
ajfa-1289	191	13	reporting	reporting	NOUN
ajfa-1289	191	14	and	and	CCONJ
ajfa-1289	191	15	the	the	DET
ajfa-1289	191	16	various	various	ADJ
ajfa-1289	191	17	factors	factor	NOUN
ajfa-1289	191	18	investigated	investigate	VERB
ajfa-1289	191	19	,	,	PUNCT
ajfa-1289	191	20	the	the	DET
ajfa-1289	191	21	study	study	NOUN
ajfa-1289	191	22	used	use	VERB
ajfa-1289	191	23	a	a	DET
ajfa-1289	191	24	multiple	multiple	ADJ
ajfa-1289	191	25	regression	regression	NOUN
ajfa-1289	191	26	model	model	NOUN
ajfa-1289	191	27	.	.	PUNCT
ajfa-1289	192	1	in	in	ADP
ajfa-1289	192	2	addition	addition	NOUN
ajfa-1289	192	3	,	,	PUNCT
ajfa-1289	192	4	independent	independent	ADJ
ajfa-1289	192	5	-	-	PUNCT
ajfa-1289	192	6	sample	sample	NOUN
ajfa-1289	192	7	t	t	NOUN
ajfa-1289	192	8	-	-	PUNCT
ajfa-1289	192	9	tests	test	NOUN
ajfa-1289	192	10	and	and	CCONJ
ajfa-1289	192	11	an	an	DET
ajfa-1289	192	12	anova	anova	PROPN
ajfa-1289	192	13	were	be	AUX
ajfa-1289	192	14	used	use	VERB
ajfa-1289	192	15	to	to	PART
ajfa-1289	192	16	find	find	VERB
ajfa-1289	192	17	differences	difference	NOUN
ajfa-1289	192	18	between	between	ADP
ajfa-1289	192	19	the	the	DET
ajfa-1289	192	20	effects	effect	NOUN
ajfa-1289	192	21	of	of	ADP
ajfa-1289	192	22	the	the	DET
ajfa-1289	192	23	factors	factor	NOUN
ajfa-1289	192	24	studied	study	VERB
ajfa-1289	192	25	.	.	PUNCT
ajfa-1289	193	1	7	7	X
ajfa-1289	193	2	.	.	NUM
ajfa-1289	193	3	findings	finding	NOUN
ajfa-1289	193	4	table	table	NOUN
ajfa-1289	193	5	3	3	NUM
ajfa-1289	193	6	illustrates	illustrate	VERB
ajfa-1289	193	7	the	the	DET
ajfa-1289	193	8	extent	extent	NOUN
ajfa-1289	193	9	of	of	ADP
ajfa-1289	193	10	tbl	tbl	NOUN
ajfa-1289	193	11	reporting	report	VERB
ajfa-1289	193	12	in	in	ADP
ajfa-1289	193	13	the	the	DET
ajfa-1289	193	14	annual	annual	ADJ
ajfa-1289	193	15	reports	report	NOUN
ajfa-1289	193	16	of	of	ADP
ajfa-1289	193	17	companies	company	NOUN
ajfa-1289	193	18	listed	list	VERB
ajfa-1289	193	19	on	on	ADP
ajfa-1289	193	20	the	the	DET
ajfa-1289	193	21	set	set	NOUN
ajfa-1289	193	22	,	,	PUNCT
ajfa-1289	193	23	based	base	VERB
ajfa-1289	193	24	on	on	ADP
ajfa-1289	193	25	frequency	frequency	NOUN
ajfa-1289	193	26	and	and	CCONJ
ajfa-1289	193	27	percentage	percentage	NOUN
ajfa-1289	193	28	.	.	PUNCT
ajfa-1289	194	1	tbl	tbl	NOUN
ajfa-1289	194	2	reporting	reporting	NOUN
ajfa-1289	194	3	is	be	AUX
ajfa-1289	194	4	separated	separate	VERB
ajfa-1289	194	5	into	into	ADP
ajfa-1289	194	6	the	the	DET
ajfa-1289	194	7	three	three	NUM
ajfa-1289	194	8	perspectives	perspective	NOUN
ajfa-1289	194	9	;	;	PUNCT
ajfa-1289	194	10	economic	economic	ADJ
ajfa-1289	194	11	,	,	PUNCT
ajfa-1289	194	12	social	social	ADJ
ajfa-1289	194	13	,	,	PUNCT
ajfa-1289	194	14	and	and	CCONJ
ajfa-1289	194	15	environmental	environmental	ADJ
ajfa-1289	194	16	.	.	PUNCT
ajfa-1289	195	1	under	under	ADP
ajfa-1289	195	2	the	the	DET
ajfa-1289	195	3	heading	heading	NOUN
ajfa-1289	195	4	of	of	ADP
ajfa-1289	195	5	economic	economic	ADJ
ajfa-1289	195	6	,	,	PUNCT
ajfa-1289	195	7	all	all	PRON
ajfa-1289	195	8	of	of	ADP
ajfa-1289	195	9	the	the	DET
ajfa-1289	195	10	annual	annual	ADJ
ajfa-1289	195	11	reports	report	NOUN
ajfa-1289	195	12	of	of	ADP
ajfa-1289	195	13	the	the	DET
ajfa-1289	195	14	companies	company	NOUN
ajfa-1289	195	15	studied	study	VERB
ajfa-1289	195	16	provided	provide	VERB
ajfa-1289	195	17	information	information	NOUN
ajfa-1289	195	18	about	about	ADP
ajfa-1289	195	19	their	their	PRON
ajfa-1289	195	20	size	size	NOUN
ajfa-1289	195	21	and	and	CCONJ
ajfa-1289	195	22	profitability	profitability	NOUN
ajfa-1289	195	23	,	,	PUNCT
ajfa-1289	195	24	and	and	CCONJ
ajfa-1289	195	25	listed	list	VERB
ajfa-1289	195	26	the	the	DET
ajfa-1289	195	27	name	name	NOUN
ajfa-1289	195	28	of	of	ADP
ajfa-1289	195	29	a	a	DET
ajfa-1289	195	30	contact	contact	NOUN
ajfa-1289	195	31	person	person	NOUN
ajfa-1289	195	32	who	who	PRON
ajfa-1289	195	33	could	could	AUX
ajfa-1289	195	34	be	be	AUX
ajfa-1289	195	35	approached	approach	VERB
ajfa-1289	195	36	for	for	ADP
ajfa-1289	195	37	additional	additional	ADJ
ajfa-1289	195	38	information	information	NOUN
ajfa-1289	195	39	.	.	PUNCT
ajfa-1289	196	1	additionally	additionally	ADV
ajfa-1289	196	2	,	,	PUNCT
ajfa-1289	196	3	a	a	DET
ajfa-1289	196	4	breakdown	breakdown	NOUN
ajfa-1289	196	5	of	of	ADP
ajfa-1289	196	6	products	product	NOUN
ajfa-1289	196	7	and	and	CCONJ
ajfa-1289	196	8	services	service	NOUN
ajfa-1289	196	9	,	,	PUNCT
ajfa-1289	196	10	and	and	CCONJ
ajfa-1289	196	11	information	information	NOUN
ajfa-1289	196	12	about	about	ADP
ajfa-1289	196	13	dividend	dividend	NOUN
ajfa-1289	196	14	distributions	distribution	NOUN
ajfa-1289	196	15	,	,	PUNCT
ajfa-1289	196	16	and	and	CCONJ
ajfa-1289	196	17	taxes	taxis	NOUN
ajfa-1289	196	18	were	be	AUX
ajfa-1289	196	19	also	also	ADV
ajfa-1289	196	20	disclosed	disclose	VERB
ajfa-1289	196	21	by	by	ADP
ajfa-1289	196	22	most	most	ADJ
ajfa-1289	196	23	of	of	ADP
ajfa-1289	196	24	the	the	DET
ajfa-1289	196	25	companies	company	NOUN
ajfa-1289	196	26	studied	study	VERB
ajfa-1289	196	27	.	.	PUNCT
ajfa-1289	197	1	in	in	ADP
ajfa-1289	197	2	terms	term	NOUN
ajfa-1289	197	3	of	of	ADP
ajfa-1289	197	4	social	social	ADJ
ajfa-1289	197	5	reporting	reporting	NOUN
ajfa-1289	197	6	,	,	PUNCT
ajfa-1289	197	7	more	more	ADJ
ajfa-1289	197	8	companies	company	NOUN
ajfa-1289	197	9	made	make	VERB
ajfa-1289	197	10	statements	statement	NOUN
ajfa-1289	197	11	of	of	ADP
ajfa-1289	197	12	corporate	corporate	ADJ
ajfa-1289	197	13	commitment	commitment	NOUN
ajfa-1289	197	14	to	to	ADP
ajfa-1289	197	15	asian	asian	ADJ
ajfa-1289	197	16	journal	journal	NOUN
ajfa-1289	197	17	of	of	ADP
ajfa-1289	197	18	finance	finance	PROPN
ajfa-1289	197	19	&	&	CCONJ
ajfa-1289	197	20	accounting	accounting	PROPN
ajfa-1289	197	21	issn	issn	PROPN
ajfa-1289	197	22	1946	1946	NUM
ajfa-1289	197	23	-	-	PUNCT
ajfa-1289	197	24	052x	052x	NOUN
ajfa-1289	197	25	2012	2012	NUM
ajfa-1289	197	26	,	,	PUNCT
ajfa-1289	197	27	vol	vol	NOUN
ajfa-1289	197	28	.	.	PROPN
ajfa-1289	197	29	4	4	NUM
ajfa-1289	197	30	,	,	PUNCT
ajfa-1289	197	31	no	no	INTJ
ajfa-1289	197	32	.	.	NOUN
ajfa-1289	197	33	1	1	NUM
ajfa-1289	197	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	197	35	81	81	NUM
ajfa-1289	197	36	stakeholders	stakeholder	NOUN
ajfa-1289	197	37	in	in	ADP
ajfa-1289	197	38	society	society	NOUN
ajfa-1289	197	39	and	and	CCONJ
ajfa-1289	197	40	corporate	corporate	ADJ
ajfa-1289	197	41	involvement	involvement	NOUN
ajfa-1289	197	42	in	in	ADP
ajfa-1289	197	43	community	community	NOUN
ajfa-1289	197	44	philanthropic	philanthropic	NOUN
ajfa-1289	197	45	activity	activity	NOUN
ajfa-1289	197	46	,	,	PUNCT
ajfa-1289	197	47	and	and	CCONJ
ajfa-1289	197	48	provided	provide	VERB
ajfa-1289	197	49	information	information	NOUN
ajfa-1289	197	50	about	about	ADP
ajfa-1289	197	51	employee	employee	NOUN
ajfa-1289	197	52	training	training	NOUN
ajfa-1289	197	53	and	and	CCONJ
ajfa-1289	197	54	education	education	NOUN
ajfa-1289	197	55	in	in	ADP
ajfa-1289	197	56	their	their	PRON
ajfa-1289	197	57	annual	annual	ADJ
ajfa-1289	197	58	reports	report	NOUN
ajfa-1289	197	59	than	than	ADP
ajfa-1289	197	60	other	other	ADJ
ajfa-1289	197	61	categories	category	NOUN
ajfa-1289	197	62	of	of	ADP
ajfa-1289	197	63	disclosure	disclosure	NOUN
ajfa-1289	197	64	.	.	PUNCT
ajfa-1289	198	1	from	from	ADP
ajfa-1289	198	2	the	the	DET
ajfa-1289	198	3	perspective	perspective	NOUN
ajfa-1289	198	4	of	of	ADP
ajfa-1289	198	5	environmental	environmental	ADJ
ajfa-1289	198	6	reporting	reporting	NOUN
ajfa-1289	198	7	,	,	PUNCT
ajfa-1289	198	8	companies	company	NOUN
ajfa-1289	198	9	made	make	VERB
ajfa-1289	198	10	fewer	few	ADJ
ajfa-1289	198	11	environmental	environmental	ADJ
ajfa-1289	198	12	disclosures	disclosure	NOUN
ajfa-1289	198	13	than	than	ADP
ajfa-1289	198	14	economic	economic	ADJ
ajfa-1289	198	15	and	and	CCONJ
ajfa-1289	198	16	social	social	ADJ
ajfa-1289	198	17	disclosures	disclosure	NOUN
ajfa-1289	198	18	.	.	PUNCT
ajfa-1289	199	1	however	however	ADV
ajfa-1289	199	2	,	,	PUNCT
ajfa-1289	199	3	most	most	ADJ
ajfa-1289	199	4	companies	company	NOUN
ajfa-1289	199	5	made	make	VERB
ajfa-1289	199	6	statements	statement	NOUN
ajfa-1289	199	7	of	of	ADP
ajfa-1289	199	8	commitment	commitment	NOUN
ajfa-1289	199	9	to	to	ADP
ajfa-1289	199	10	environmental	environmental	ADJ
ajfa-1289	199	11	protection	protection	NOUN
ajfa-1289	199	12	which	which	PRON
ajfa-1289	199	13	was	be	AUX
ajfa-1289	199	14	the	the	DET
ajfa-1289	199	15	most	most	ADV
ajfa-1289	199	16	common	common	ADJ
ajfa-1289	199	17	theme	theme	NOUN
ajfa-1289	199	18	from	from	ADP
ajfa-1289	199	19	the	the	DET
ajfa-1289	199	20	environmental	environmental	ADJ
ajfa-1289	199	21	perspective	perspective	NOUN
ajfa-1289	199	22	.	.	PUNCT
ajfa-1289	200	1	asian	asian	ADJ
ajfa-1289	200	2	journal	journal	PROPN
ajfa-1289	200	3	of	of	ADP
ajfa-1289	200	4	finance	finance	PROPN
ajfa-1289	200	5	&	&	CCONJ
ajfa-1289	200	6	accounting	accounting	PROPN
ajfa-1289	200	7	issn	issn	PROPN
ajfa-1289	200	8	1946	1946	NUM
ajfa-1289	200	9	-	-	PUNCT
ajfa-1289	200	10	052x	052x	NOUN
ajfa-1289	200	11	2012	2012	NUM
ajfa-1289	200	12	,	,	PUNCT
ajfa-1289	200	13	vol	vol	NOUN
ajfa-1289	200	14	.	.	PROPN
ajfa-1289	200	15	4	4	NUM
ajfa-1289	200	16	,	,	PUNCT
ajfa-1289	200	17	no	no	INTJ
ajfa-1289	200	18	.	.	NOUN
ajfa-1289	200	19	1	1	NUM
ajfa-1289	200	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	200	21	82	82	NUM
ajfa-1289	200	22	table	table	NOUN
ajfa-1289	200	23	3	3	NUM
ajfa-1289	200	24	.	.	PUNCT
ajfa-1289	201	1	the	the	DET
ajfa-1289	201	2	extent	extent	NOUN
ajfa-1289	201	3	of	of	ADP
ajfa-1289	201	4	tbl	tbl	NOUN
ajfa-1289	201	5	reporting	report	VERB
ajfa-1289	201	6	in	in	ADP
ajfa-1289	201	7	annual	annual	ADJ
ajfa-1289	201	8	reports	report	NOUN
ajfa-1289	201	9	economic	economic	ADJ
ajfa-1289	201	10	information	information	NOUN
ajfa-1289	201	11	reporting	report	VERB
ajfa-1289	201	12	frequency	frequency	NOUN
ajfa-1289	201	13	precentage	precentage	NOUN
ajfa-1289	201	14	1	1	NUM
ajfa-1289	201	15	.	.	NOUN
ajfa-1289	201	16	2	2	NUM
ajfa-1289	201	17	.	.	NOUN
ajfa-1289	201	18	3	3	NUM
ajfa-1289	201	19	.	.	NOUN
ajfa-1289	201	20	4	4	NUM
ajfa-1289	201	21	.	.	NOUN
ajfa-1289	201	22	5	5	NUM
ajfa-1289	201	23	.	.	NOUN
ajfa-1289	201	24	6	6	NUM
ajfa-1289	201	25	.	.	NOUN
ajfa-1289	201	26	7	7	NUM
ajfa-1289	201	27	.	.	NOUN
ajfa-1289	201	28	8	8	NUM
ajfa-1289	201	29	.	.	NOUN
ajfa-1289	201	30	9	9	NUM
ajfa-1289	201	31	.	.	NOUN
ajfa-1289	201	32	10	10	NUM
ajfa-1289	201	33	.	.	NOUN
ajfa-1289	201	34	size	size	NOUN
ajfa-1289	201	35	and	and	CCONJ
ajfa-1289	201	36	profitability	profitability	NOUN
ajfa-1289	201	37	contact	contact	NOUN
ajfa-1289	201	38	person	person	NOUN
ajfa-1289	201	39	providing	provide	VERB
ajfa-1289	201	40	additional	additional	ADJ
ajfa-1289	201	41	information	information	NOUN
ajfa-1289	201	42	product	product	NOUN
ajfa-1289	201	43	and	and	CCONJ
ajfa-1289	201	44	service	service	NOUN
ajfa-1289	201	45	breakdown	breakdown	NOUN
ajfa-1289	201	46	dividend	dividend	NOUN
ajfa-1289	201	47	distributions	distribution	NOUN
ajfa-1289	201	48	taxes	taxis	NOUN
ajfa-1289	201	49	fringe	fringe	NOUN
ajfa-1289	201	50	benefit	benefit	NOUN
ajfa-1289	201	51	information	information	NOUN
ajfa-1289	201	52	by	by	ADP
ajfa-1289	201	53	countries	country	NOUN
ajfa-1289	201	54	or	or	CCONJ
ajfa-1289	201	55	regions	region	NOUN
ajfa-1289	201	56	payroll	payroll	NOUN
ajfa-1289	201	57	information	information	NOUN
ajfa-1289	201	58	by	by	ADP
ajfa-1289	201	59	countries	country	NOUN
ajfa-1289	201	60	or	or	CCONJ
ajfa-1289	201	61	regions	region	NOUN
ajfa-1289	201	62	size	size	NOUN
ajfa-1289	201	63	and	and	CCONJ
ajfa-1289	201	64	type	type	NOUN
ajfa-1289	201	65	of	of	ADP
ajfa-1289	201	66	major	major	ADJ
ajfa-1289	201	67	tangible	tangible	ADJ
ajfa-1289	201	68	investment	investment	NOUN
ajfa-1289	201	69	discussion	discussion	NOUN
ajfa-1289	201	70	of	of	ADP
ajfa-1289	201	71	social	social	ADJ
ajfa-1289	201	72	capital	capital	NOUN
ajfa-1289	201	73	formation	formation	NOUN
ajfa-1289	201	74	e.g.	e.g.	ADV
ajfa-1289	201	75	donations	donation	NOUN
ajfa-1289	201	76	r&d	r&d	NOUN
ajfa-1289	201	77	investment	investment	NOUN
ajfa-1289	201	78	50	50	NUM
ajfa-1289	201	79	50	50	NUM
ajfa-1289	201	80	49	49	NUM
ajfa-1289	201	81	49	49	NUM
ajfa-1289	201	82	37	37	NUM
ajfa-1289	201	83	35	35	NUM
ajfa-1289	201	84	34	34	NUM
ajfa-1289	201	85	33	33	NUM
ajfa-1289	201	86	29	29	NUM
ajfa-1289	201	87	24	24	NUM
ajfa-1289	201	88	100	100	NUM
ajfa-1289	201	89	100	100	NUM
ajfa-1289	201	90	98	98	NUM
ajfa-1289	201	91	98	98	NUM
ajfa-1289	201	92	74	74	NUM
ajfa-1289	201	93	70	70	NUM
ajfa-1289	201	94	68	68	NUM
ajfa-1289	201	95	66	66	NUM
ajfa-1289	201	96	58	58	NUM
ajfa-1289	201	97	48	48	NUM
ajfa-1289	201	98	social	social	ADJ
ajfa-1289	201	99	information	information	NOUN
ajfa-1289	201	100	reporting	report	VERB
ajfa-1289	201	101	frequency	frequency	NOUN
ajfa-1289	201	102	precentage	precentage	NOUN
ajfa-1289	201	103	1	1	NUM
ajfa-1289	201	104	.	.	NOUN
ajfa-1289	201	105	2	2	NUM
ajfa-1289	201	106	.	.	NOUN
ajfa-1289	201	107	3	3	NUM
ajfa-1289	201	108	.	.	NOUN
ajfa-1289	201	109	4	4	NUM
ajfa-1289	201	110	.	.	NOUN
ajfa-1289	201	111	5	5	NUM
ajfa-1289	201	112	.	.	NOUN
ajfa-1289	201	113	6	6	NUM
ajfa-1289	201	114	.	.	NOUN
ajfa-1289	201	115	7	7	NUM
ajfa-1289	201	116	.	.	NOUN
ajfa-1289	201	117	8	8	NUM
ajfa-1289	201	118	.	.	NOUN
ajfa-1289	201	119	9	9	NUM
ajfa-1289	201	120	.	.	X
ajfa-1289	201	121	10	10	NUM
ajfa-1289	201	122	.	.	PUNCT
ajfa-1289	201	123	statement	statement	NOUN
ajfa-1289	201	124	of	of	ADP
ajfa-1289	201	125	corporate	corporate	ADJ
ajfa-1289	201	126	commitment	commitment	NOUN
ajfa-1289	201	127	to	to	ADP
ajfa-1289	201	128	stakeholders	stakeholder	NOUN
ajfa-1289	201	129	in	in	ADP
ajfa-1289	201	130	society	society	NOUN
ajfa-1289	201	131	corporate	corporate	ADJ
ajfa-1289	201	132	involvement	involvement	NOUN
ajfa-1289	201	133	in	in	ADP
ajfa-1289	201	134	community	community	NOUN
ajfa-1289	201	135	philanthropy	philanthropy	NOUN
ajfa-1289	201	136	activity	activity	NOUN
ajfa-1289	201	137	employee	employee	NOUN
ajfa-1289	201	138	training	training	NOUN
ajfa-1289	201	139	and	and	CCONJ
ajfa-1289	201	140	education	education	NOUN
ajfa-1289	201	141	policy	policy	NOUN
ajfa-1289	201	142	for	for	ADP
ajfa-1289	201	143	compliance	compliance	NOUN
ajfa-1289	201	144	mechanism	mechanism	NOUN
ajfa-1289	201	145	for	for	ADP
ajfa-1289	201	146	bribery	bribery	NOUN
ajfa-1289	201	147	and	and	CCONJ
ajfa-1289	201	148	corruption	corruption	NOUN
ajfa-1289	201	149	awards	award	NOUN
ajfa-1289	201	150	relevant	relevant	ADJ
ajfa-1289	201	151	to	to	ADP
ajfa-1289	201	152	social	social	ADJ
ajfa-1289	201	153	performance	performance	NOUN
ajfa-1289	201	154	identification	identification	NOUN
ajfa-1289	201	155	of	of	ADP
ajfa-1289	201	156	a	a	DET
ajfa-1289	201	157	contact	contact	NOUN
ajfa-1289	201	158	person	person	NOUN
ajfa-1289	201	159	providing	provide	VERB
ajfa-1289	201	160	additional	additional	ADJ
ajfa-1289	201	161	information	information	NOUN
ajfa-1289	201	162	employee	employee	NOUN
ajfa-1289	201	163	benefits	benefit	VERB
ajfa-1289	201	164	no	no	INTJ
ajfa-1289	201	165	.	.	PUNCT
ajfa-1289	202	1	employees	employee	NOUN
ajfa-1289	202	2	and	and	CCONJ
ajfa-1289	202	3	their	their	PRON
ajfa-1289	202	4	geographic	geographic	ADJ
ajfa-1289	202	5	distribution	distribution	NOUN
ajfa-1289	202	6	policy	policy	NOUN
ajfa-1289	202	7	for	for	ADP
ajfa-1289	202	8	consumer	consumer	NOUN
ajfa-1289	202	9	privacy	privacy	NOUN
ajfa-1289	202	10	policy	policy	NOUN
ajfa-1289	202	11	or	or	CCONJ
ajfa-1289	202	12	procedure	procedure	NOUN
ajfa-1289	202	13	dealing	deal	VERB
ajfa-1289	202	14	with	with	ADP
ajfa-1289	202	15	human	human	ADJ
ajfa-1289	202	16	right	right	ADJ
ajfa-1289	202	17	issues	issue	NOUN
ajfa-1289	202	18	49	49	NUM
ajfa-1289	202	19	48	48	NUM
ajfa-1289	202	20	42	42	NUM
ajfa-1289	202	21	32	32	NUM
ajfa-1289	202	22	26	26	NUM
ajfa-1289	202	23	26	26	NUM
ajfa-1289	202	24	25	25	NUM
ajfa-1289	202	25	25	25	NUM
ajfa-1289	202	26	21	21	NUM
ajfa-1289	202	27	19	19	NUM
ajfa-1289	202	28	98	98	NUM
ajfa-1289	202	29	96	96	NUM
ajfa-1289	202	30	84	84	NUM
ajfa-1289	202	31	64	64	NUM
ajfa-1289	202	32	52	52	NUM
ajfa-1289	202	33	52	52	NUM
ajfa-1289	202	34	50	50	NUM
ajfa-1289	202	35	50	50	NUM
ajfa-1289	202	36	42	42	NUM
ajfa-1289	202	37	38	38	NUM
ajfa-1289	202	38	environmental	environmental	ADJ
ajfa-1289	202	39	information	information	NOUN
ajfa-1289	202	40	reporting	report	VERB
ajfa-1289	202	41	frequency	frequency	NOUN
ajfa-1289	202	42	precentage	precentage	NOUN
ajfa-1289	202	43	1	1	NUM
ajfa-1289	202	44	.	.	NOUN
ajfa-1289	202	45	2	2	NUM
ajfa-1289	202	46	.	.	NOUN
ajfa-1289	202	47	3	3	NUM
ajfa-1289	202	48	.	.	NOUN
ajfa-1289	202	49	4	4	NUM
ajfa-1289	202	50	.	.	NOUN
ajfa-1289	202	51	5	5	NUM
ajfa-1289	202	52	.	.	NOUN
ajfa-1289	202	53	6	6	NUM
ajfa-1289	202	54	.	.	NOUN
ajfa-1289	202	55	7	7	NUM
ajfa-1289	202	56	.	.	NOUN
ajfa-1289	202	57	8	8	NUM
ajfa-1289	202	58	.	.	NOUN
ajfa-1289	202	59	9	9	NUM
ajfa-1289	202	60	.	.	X
ajfa-1289	202	61	10	10	NUM
ajfa-1289	202	62	.	.	PUNCT
ajfa-1289	203	1	statement	statement	NOUN
ajfa-1289	203	2	of	of	ADP
ajfa-1289	203	3	commitment	commitment	NOUN
ajfa-1289	203	4	to	to	ADP
ajfa-1289	203	5	environmental	environmental	ADJ
ajfa-1289	203	6	protection	protection	NOUN
ajfa-1289	203	7	incorporation	incorporation	NOUN
ajfa-1289	203	8	of	of	ADP
ajfa-1289	203	9	environmental	environmental	ADJ
ajfa-1289	203	10	concerns	concern	NOUN
ajfa-1289	203	11	into	into	ADP
ajfa-1289	203	12	business	business	NOUN
ajfa-1289	203	13	decisions	decision	NOUN
ajfa-1289	203	14	encouragement	encouragement	NOUN
ajfa-1289	203	15	of	of	ADP
ajfa-1289	203	16	renewable	renewable	ADJ
ajfa-1289	203	17	energy	energy	NOUN
ajfa-1289	203	18	consumption	consumption	NOUN
ajfa-1289	203	19	information	information	NOUN
ajfa-1289	203	20	concerning	concern	VERB
ajfa-1289	203	21	materials	material	NOUN
ajfa-1289	203	22	recycled	recycle	VERB
ajfa-1289	203	23	or	or	CCONJ
ajfa-1289	203	24	reused	reuse	VERB
ajfa-1289	203	25	water	water	NOUN
ajfa-1289	203	26	usage	usage	NOUN
ajfa-1289	203	27	information	information	NOUN
ajfa-1289	203	28	identification	identification	NOUN
ajfa-1289	203	29	of	of	ADP
ajfa-1289	203	30	contact	contact	NOUN
ajfa-1289	203	31	person	person	NOUN
ajfa-1289	203	32	providing	provide	VERB
ajfa-1289	203	33	information	information	NOUN
ajfa-1289	203	34	discussion	discussion	NOUN
ajfa-1289	203	35	on	on	ADP
ajfa-1289	203	36	amount	amount	NOUN
ajfa-1289	203	37	of	of	ADP
ajfa-1289	203	38	waste	waste	NOUN
ajfa-1289	203	39	and	and	CCONJ
ajfa-1289	203	40	mention	mention	NOUN
ajfa-1289	203	41	of	of	ADP
ajfa-1289	203	42	waste	waste	NOUN
ajfa-1289	203	43	management	management	PROPN
ajfa-1289	203	44	environmental	environmental	PROPN
ajfa-1289	203	45	awards	awards	PROPN
ajfa-1289	203	46	environmental	environmental	ADJ
ajfa-1289	203	47	audit	audit	NOUN
ajfa-1289	203	48	environmental	environmental	ADJ
ajfa-1289	203	49	impacts	impact	NOUN
ajfa-1289	203	50	of	of	ADP
ajfa-1289	203	51	principle	principle	ADJ
ajfa-1289	203	52	products	product	NOUN
ajfa-1289	203	53	and	and	CCONJ
ajfa-1289	203	54	services	service	NOUN
ajfa-1289	203	55	44	44	NUM
ajfa-1289	203	56	23	23	NUM
ajfa-1289	203	57	22	22	NUM
ajfa-1289	203	58	22	22	NUM
ajfa-1289	203	59	21	21	NUM
ajfa-1289	203	60	18	18	NUM
ajfa-1289	203	61	18	18	NUM
ajfa-1289	203	62	17	17	NUM
ajfa-1289	203	63	16	16	NUM
ajfa-1289	203	64	15	15	NUM
ajfa-1289	203	65	88	88	NUM
ajfa-1289	203	66	46	46	NUM
ajfa-1289	203	67	44	44	NUM
ajfa-1289	203	68	44	44	NUM
ajfa-1289	203	69	42	42	NUM
ajfa-1289	203	70	36	36	NUM
ajfa-1289	203	71	36	36	NUM
ajfa-1289	203	72	34	34	NUM
ajfa-1289	203	73	32	32	NUM
ajfa-1289	203	74	30	30	NUM
ajfa-1289	203	75	table	table	NOUN
ajfa-1289	203	76	4	4	NUM
ajfa-1289	203	77	presents	present	VERB
ajfa-1289	203	78	the	the	DET
ajfa-1289	203	79	mean	mean	ADJ
ajfa-1289	203	80	scores	score	NOUN
ajfa-1289	203	81	for	for	ADP
ajfa-1289	203	82	industry	industry	NOUN
ajfa-1289	203	83	groups	group	NOUN
ajfa-1289	203	84	averaged	average	VERB
ajfa-1289	203	85	across	across	ADP
ajfa-1289	203	86	both	both	DET
ajfa-1289	203	87	reporting	report	VERB
ajfa-1289	203	88	criteria	criterion	NOUN
ajfa-1289	203	89	and	and	CCONJ
ajfa-1289	203	90	companies	company	NOUN
ajfa-1289	203	91	within	within	ADP
ajfa-1289	203	92	a	a	DET
ajfa-1289	203	93	group	group	NOUN
ajfa-1289	203	94	classification	classification	NOUN
ajfa-1289	203	95	adopted	adopt	VERB
ajfa-1289	203	96	by	by	ADP
ajfa-1289	203	97	the	the	DET
ajfa-1289	203	98	set	set	NOUN
ajfa-1289	203	99	which	which	PRON
ajfa-1289	203	100	defines	define	VERB
ajfa-1289	203	101	eight	eight	NUM
ajfa-1289	203	102	groups	group	NOUN
ajfa-1289	203	103	,	,	PUNCT
ajfa-1289	203	104	although	although	SCONJ
ajfa-1289	203	105	only	only	ADV
ajfa-1289	203	106	seven	seven	NUM
ajfa-1289	203	107	are	be	AUX
ajfa-1289	203	108	represented	represent	VERB
ajfa-1289	203	109	in	in	ADP
ajfa-1289	203	110	this	this	DET
ajfa-1289	203	111	study	study	NOUN
ajfa-1289	203	112	.	.	PUNCT
ajfa-1289	204	1	the	the	DET
ajfa-1289	204	2	results	result	NOUN
ajfa-1289	204	3	show	show	VERB
ajfa-1289	204	4	that	that	SCONJ
ajfa-1289	204	5	companies	company	NOUN
ajfa-1289	204	6	in	in	ADP
ajfa-1289	204	7	highly	highly	ADV
ajfa-1289	204	8	asian	asian	ADJ
ajfa-1289	204	9	journal	journal	NOUN
ajfa-1289	204	10	of	of	ADP
ajfa-1289	204	11	finance	finance	PROPN
ajfa-1289	204	12	&	&	CCONJ
ajfa-1289	204	13	accounting	accounting	PROPN
ajfa-1289	204	14	issn	issn	PROPN
ajfa-1289	204	15	1946	1946	NUM
ajfa-1289	204	16	-	-	PUNCT
ajfa-1289	204	17	052x	052x	NOUN
ajfa-1289	204	18	2012	2012	NUM
ajfa-1289	204	19	,	,	PUNCT
ajfa-1289	204	20	vol	vol	NOUN
ajfa-1289	204	21	.	.	PROPN
ajfa-1289	204	22	4	4	NUM
ajfa-1289	204	23	,	,	PUNCT
ajfa-1289	204	24	no	no	INTJ
ajfa-1289	204	25	.	.	NOUN
ajfa-1289	204	26	1	1	NUM
ajfa-1289	204	27	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	204	28	83	83	NUM
ajfa-1289	204	29	environmentally	environmentally	ADV
ajfa-1289	204	30	sensitive	sensitive	ADJ
ajfa-1289	204	31	industries	industry	NOUN
ajfa-1289	204	32	(	(	PUNCT
ajfa-1289	204	33	industrial	industrial	ADJ
ajfa-1289	204	34	,	,	PUNCT
ajfa-1289	204	35	resource	resource	NOUN
ajfa-1289	204	36	,	,	PUNCT
ajfa-1289	204	37	and	and	CCONJ
ajfa-1289	204	38	agriculture	agriculture	NOUN
ajfa-1289	204	39	and	and	CCONJ
ajfa-1289	204	40	food	food	NOUN
ajfa-1289	204	41	)	)	PUNCT
ajfa-1289	204	42	undertook	undertake	VERB
ajfa-1289	204	43	more	more	ADJ
ajfa-1289	204	44	tbl	tbl	NOUN
ajfa-1289	204	45	reporting	report	VERB
ajfa-1289	204	46	in	in	ADP
ajfa-1289	204	47	their	their	PRON
ajfa-1289	204	48	annual	annual	ADJ
ajfa-1289	204	49	reports	report	NOUN
ajfa-1289	204	50	than	than	SCONJ
ajfa-1289	204	51	did	do	VERB
ajfa-1289	204	52	companies	company	NOUN
ajfa-1289	204	53	in	in	ADP
ajfa-1289	204	54	low	low	ADJ
ajfa-1289	204	55	profile	profile	NOUN
ajfa-1289	204	56	industries	industry	NOUN
ajfa-1289	204	57	(	(	PUNCT
ajfa-1289	204	58	property	property	NOUN
ajfa-1289	204	59	and	and	CCONJ
ajfa-1289	204	60	construction	construction	NOUN
ajfa-1289	204	61	,	,	PUNCT
ajfa-1289	204	62	technology	technology	NOUN
ajfa-1289	204	63	,	,	PUNCT
ajfa-1289	204	64	service	service	NOUN
ajfa-1289	204	65	,	,	PUNCT
ajfa-1289	204	66	and	and	CCONJ
ajfa-1289	204	67	financial	financial	ADJ
ajfa-1289	204	68	)	)	PUNCT
ajfa-1289	204	69	.	.	PUNCT
ajfa-1289	205	1	table	table	NOUN
ajfa-1289	205	2	4	4	NUM
ajfa-1289	205	3	.	.	PUNCT
ajfa-1289	206	1	tbl	tbl	NOUN
ajfa-1289	206	2	reporting	report	VERB
ajfa-1289	206	3	by	by	ADP
ajfa-1289	206	4	industry	industry	NOUN
ajfa-1289	206	5	groups	group	NOUN
ajfa-1289	206	6	no	no	ADV
ajfa-1289	206	7	.	.	PUNCT
ajfa-1289	207	1	group	group	NOUN
ajfa-1289	207	2	of	of	ADP
ajfa-1289	207	3	industry	industry	NOUN
ajfa-1289	207	4	n	n	PRON
ajfa-1289	207	5	mean	mean	VERB
ajfa-1289	207	6	precentage	precentage	NOUN
ajfa-1289	207	7	1	1	NUM
ajfa-1289	207	8	.	.	NOUN
ajfa-1289	207	9	2	2	NUM
ajfa-1289	207	10	.	.	NOUN
ajfa-1289	207	11	3	3	NUM
ajfa-1289	207	12	.	.	NOUN
ajfa-1289	207	13	4	4	NUM
ajfa-1289	207	14	.	.	NOUN
ajfa-1289	207	15	5	5	NUM
ajfa-1289	207	16	.	.	NOUN
ajfa-1289	207	17	6	6	NUM
ajfa-1289	207	18	.	.	NOUN
ajfa-1289	207	19	7	7	X
ajfa-1289	207	20	.	.	X
ajfa-1289	207	21	industrial	industrial	ADJ
ajfa-1289	207	22	resource	resource	NOUN
ajfa-1289	207	23	agriculture	agriculture	NOUN
ajfa-1289	207	24	and	and	CCONJ
ajfa-1289	207	25	food	food	NOUN
ajfa-1289	207	26	property	property	NOUN
ajfa-1289	207	27	and	and	CCONJ
ajfa-1289	207	28	construction	construction	NOUN
ajfa-1289	207	29	technology	technology	NOUN
ajfa-1289	207	30	service	service	NOUN
ajfa-1289	207	31	financial	financial	ADJ
ajfa-1289	207	32	3	3	NUM
ajfa-1289	207	33	13	13	NUM
ajfa-1289	207	34	4	4	NUM
ajfa-1289	207	35	6	6	NUM
ajfa-1289	207	36	4	4	NUM
ajfa-1289	207	37	10	10	NUM
ajfa-1289	207	38	10	10	NUM
ajfa-1289	207	39	30.33	30.33	NUM
ajfa-1289	207	40	28.77	28.77	NUM
ajfa-1289	207	41	26.50	26.50	NUM
ajfa-1289	207	42	25.83	25.83	NUM
ajfa-1289	207	43	25.50	25.50	NUM
ajfa-1289	207	44	20.80	20.80	NUM
ajfa-1289	207	45	19.70	19.70	NUM
ajfa-1289	207	46	50.55	50.55	NUM
ajfa-1289	207	47	47.95	47.95	NUM
ajfa-1289	207	48	44.17	44.17	NUM
ajfa-1289	207	49	43.05	43.05	NUM
ajfa-1289	207	50	42.50	42.50	NUM
ajfa-1289	207	51	34.67	34.67	NUM
ajfa-1289	207	52	32.83	32.83	NUM
ajfa-1289	207	53	total	total	ADJ
ajfa-1289	207	54	50	50	NUM
ajfa-1289	207	55	24.66	24.66	NUM
ajfa-1289	207	56	41.10	41.10	NUM
ajfa-1289	207	57	to	to	PART
ajfa-1289	207	58	test	test	VERB
ajfa-1289	207	59	for	for	ADP
ajfa-1289	207	60	differences	difference	NOUN
ajfa-1289	207	61	in	in	ADP
ajfa-1289	207	62	the	the	DET
ajfa-1289	207	63	tbl	tbl	NOUN
ajfa-1289	207	64	reporting	reporting	NOUN
ajfa-1289	207	65	scores	score	NOUN
ajfa-1289	207	66	derived	derive	VERB
ajfa-1289	207	67	from	from	ADP
ajfa-1289	207	68	thai	thai	PROPN
ajfa-1289	207	69	corporate	corporate	ADJ
ajfa-1289	207	70	annual	annual	ADJ
ajfa-1289	207	71	reports	report	NOUN
ajfa-1289	207	72	between	between	ADP
ajfa-1289	207	73	each	each	DET
ajfa-1289	207	74	variable	variable	NOUN
ajfa-1289	207	75	,	,	PUNCT
ajfa-1289	207	76	independent	independent	ADJ
ajfa-1289	207	77	samples	sample	NOUN
ajfa-1289	207	78	t	t	NOUN
ajfa-1289	207	79	-	-	PUNCT
ajfa-1289	207	80	tests	test	NOUN
ajfa-1289	207	81	were	be	AUX
ajfa-1289	207	82	conducted	conduct	VERB
ajfa-1289	207	83	.	.	PUNCT
ajfa-1289	208	1	the	the	DET
ajfa-1289	208	2	findings	finding	NOUN
ajfa-1289	208	3	indicated	indicate	VERB
ajfa-1289	208	4	that	that	SCONJ
ajfa-1289	208	5	there	there	PRON
ajfa-1289	208	6	were	be	VERB
ajfa-1289	208	7	statistically	statistically	ADV
ajfa-1289	208	8	significant	significant	ADJ
ajfa-1289	208	9	differences	difference	NOUN
ajfa-1289	208	10	between	between	ADP
ajfa-1289	208	11	high	high	ADJ
ajfa-1289	208	12	and	and	CCONJ
ajfa-1289	208	13	low	low	ADJ
ajfa-1289	208	14	profile	profile	NOUN
ajfa-1289	208	15	companies	company	NOUN
ajfa-1289	208	16	which	which	PRON
ajfa-1289	208	17	were	be	AUX
ajfa-1289	208	18	significant	significant	ADJ
ajfa-1289	208	19	at	at	ADP
ajfa-1289	208	20	the	the	DET
ajfa-1289	208	21	1	1	NUM
ajfa-1289	208	22	%	%	NOUN
ajfa-1289	208	23	level	level	NOUN
ajfa-1289	208	24	(	(	PUNCT
ajfa-1289	208	25	p<0.99	p<0.99	PROPN
ajfa-1289	208	26	)	)	PUNCT
ajfa-1289	208	27	,	,	PUNCT
ajfa-1289	208	28	but	but	CCONJ
ajfa-1289	208	29	the	the	DET
ajfa-1289	208	30	study	study	NOUN
ajfa-1289	208	31	as	as	ADP
ajfa-1289	208	32	unable	unable	ADJ
ajfa-1289	208	33	to	to	PART
ajfa-1289	208	34	detect	detect	VERB
ajfa-1289	208	35	significant	significant	ADJ
ajfa-1289	208	36	differences	difference	NOUN
ajfa-1289	208	37	between	between	ADP
ajfa-1289	208	38	government	government	NOUN
ajfa-1289	208	39	and	and	CCONJ
ajfa-1289	208	40	private	private	ADJ
ajfa-1289	208	41	companies	company	NOUN
ajfa-1289	208	42	or	or	CCONJ
ajfa-1289	208	43	between	between	ADP
ajfa-1289	208	44	international	international	ADJ
ajfa-1289	208	45	and	and	CCONJ
ajfa-1289	208	46	domestic	domestic	ADJ
ajfa-1289	208	47	companies	company	NOUN
ajfa-1289	208	48	,	,	PUNCT
ajfa-1289	208	49	family	family	NOUN
ajfa-1289	208	50	and	and	CCONJ
ajfa-1289	208	51	non	non	ADJ
ajfa-1289	208	52	-	-	ADJ
ajfa-1289	208	53	family	family	ADJ
ajfa-1289	208	54	businesses	business	NOUN
ajfa-1289	208	55	,	,	PUNCT
ajfa-1289	208	56	and	and	CCONJ
ajfa-1289	208	57	those	those	PRON
ajfa-1289	208	58	using	use	VERB
ajfa-1289	208	59	big	big	ADJ
ajfa-1289	208	60	four	four	NUM
ajfa-1289	208	61	and	and	CCONJ
ajfa-1289	208	62	non	non	ADJ
ajfa-1289	208	63	-	-	ADJ
ajfa-1289	208	64	big	big	ADJ
ajfa-1289	208	65	four	four	NUM
ajfa-1289	208	66	auditors	auditor	NOUN
ajfa-1289	208	67	.	.	PUNCT
ajfa-1289	209	1	an	an	DET
ajfa-1289	209	2	anova	anova	PROPN
ajfa-1289	209	3	was	be	AUX
ajfa-1289	209	4	used	use	VERB
ajfa-1289	209	5	to	to	PART
ajfa-1289	209	6	look	look	VERB
ajfa-1289	209	7	for	for	ADP
ajfa-1289	209	8	differences	difference	NOUN
ajfa-1289	209	9	among	among	ADP
ajfa-1289	209	10	the	the	DET
ajfa-1289	209	11	tbl	tbl	NOUN
ajfa-1289	209	12	reporting	reporting	NOUN
ajfa-1289	209	13	of	of	ADP
ajfa-1289	209	14	industry	industry	NOUN
ajfa-1289	209	15	groups	group	NOUN
ajfa-1289	209	16	and	and	CCONJ
ajfa-1289	209	17	the	the	DET
ajfa-1289	209	18	study	study	NOUN
ajfa-1289	209	19	found	find	VERB
ajfa-1289	209	20	that	that	SCONJ
ajfa-1289	209	21	there	there	PRON
ajfa-1289	209	22	were	be	VERB
ajfa-1289	209	23	statistically	statistically	ADV
ajfa-1289	209	24	significant	significant	ADJ
ajfa-1289	209	25	differences	difference	NOUN
ajfa-1289	209	26	between	between	ADP
ajfa-1289	209	27	industry	industry	NOUN
ajfa-1289	209	28	groups	group	NOUN
ajfa-1289	209	29	at	at	ADP
ajfa-1289	209	30	the	the	DET
ajfa-1289	209	31	1	1	NUM
ajfa-1289	209	32	%	%	NOUN
ajfa-1289	209	33	level	level	NOUN
ajfa-1289	209	34	.	.	PUNCT
ajfa-1289	210	1	to	to	PART
ajfa-1289	210	2	indicate	indicate	VERB
ajfa-1289	210	3	descriptive	descriptive	ADJ
ajfa-1289	210	4	statistics	statistic	NOUN
ajfa-1289	210	5	on	on	ADP
ajfa-1289	210	6	the	the	DET
ajfa-1289	210	7	variables	variable	NOUN
ajfa-1289	210	8	used	use	VERB
ajfa-1289	210	9	in	in	ADP
ajfa-1289	210	10	this	this	DET
ajfa-1289	210	11	study	study	NOUN
ajfa-1289	210	12	,	,	PUNCT
ajfa-1289	210	13	table	table	NOUN
ajfa-1289	210	14	5	5	NUM
ajfa-1289	210	15	is	be	AUX
ajfa-1289	210	16	provided	provide	VERB
ajfa-1289	210	17	.	.	PUNCT
ajfa-1289	211	1	asian	asian	ADJ
ajfa-1289	211	2	journal	journal	PROPN
ajfa-1289	211	3	of	of	ADP
ajfa-1289	211	4	finance	finance	PROPN
ajfa-1289	211	5	&	&	CCONJ
ajfa-1289	211	6	accounting	accounting	PROPN
ajfa-1289	211	7	issn	issn	PROPN
ajfa-1289	211	8	1946	1946	NUM
ajfa-1289	211	9	-	-	PUNCT
ajfa-1289	211	10	052x	052x	NOUN
ajfa-1289	211	11	2012	2012	NUM
ajfa-1289	211	12	,	,	PUNCT
ajfa-1289	211	13	vol	vol	NOUN
ajfa-1289	211	14	.	.	PROPN
ajfa-1289	211	15	4	4	NUM
ajfa-1289	211	16	,	,	PUNCT
ajfa-1289	211	17	no	no	INTJ
ajfa-1289	211	18	.	.	NOUN
ajfa-1289	211	19	1	1	NUM
ajfa-1289	211	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	211	21	84	84	NUM
ajfa-1289	211	22	table	table	NOUN
ajfa-1289	211	23	5	5	NUM
ajfa-1289	211	24	.	.	PUNCT
ajfa-1289	211	25	descriptive	descriptive	ADJ
ajfa-1289	211	26	statistics	statistic	NOUN
ajfa-1289	211	27	on	on	ADP
ajfa-1289	211	28	independent	independent	ADJ
ajfa-1289	211	29	and	and	CCONJ
ajfa-1289	211	30	dependent	dependent	ADJ
ajfa-1289	211	31	variables	variable	NOUN
ajfa-1289	211	32	variables	variable	NOUN
ajfa-1289	211	33	mean	mean	VERB
ajfa-1289	211	34	std	std	X
ajfa-1289	211	35	.	.	PROPN
ajfa-1289	211	36	dev	dev	PROPN
ajfa-1289	211	37	.	.	PUNCT
ajfa-1289	212	1	min	min	PROPN
ajfa-1289	212	2	max	max	PROPN
ajfa-1289	212	3	skewness	skewness	PROPN
ajfa-1289	212	4	kurtosis	kurtosis	VERB
ajfa-1289	212	5	independent	independent	ADJ
ajfa-1289	212	6	age	age	NOUN
ajfa-1289	212	7	industry	industry	NOUN
ajfa-1289	212	8	market	market	NOUN
ajfa-1289	212	9	cap	cap	NOUN
ajfa-1289	212	10	.	.	PUNCT
ajfa-1289	213	1	profit	profit	NOUN
ajfa-1289	213	2	liquidity	liquidity	NOUN
ajfa-1289	213	3	risk	risk	NOUN
ajfa-1289	213	4	owner	owner	NOUN
ajfa-1289	213	5	country	country	NOUN
ajfa-1289	213	6	business	business	NOUN
ajfa-1289	213	7	audit	audit	NOUN
ajfa-1289	213	8	16.70	16.70	NUM
ajfa-1289	213	9	1.70	1.70	NUM
ajfa-1289	213	10	131989.56	131989.56	NUM
ajfa-1289	213	11	9510.86	9510.86	NUM
ajfa-1289	213	12	1.6758	1.6758	NUM
ajfa-1289	213	13	3.1664	3.1664	NUM
ajfa-1289	213	14	1.84	1.84	NUM
ajfa-1289	213	15	1.88	1.88	NUM
ajfa-1289	213	16	1.80	1.80	NUM
ajfa-1289	213	17	1.14	1.14	NUM
ajfa-1289	213	18	10.181	10.181	NUM
ajfa-1289	213	19	.678	.678	NUM
ajfa-1289	213	20	164469.02	164469.02	NUM
ajfa-1289	213	21	14081.781	14081.781	NUM
ajfa-1289	213	22	1.47398	1.47398	NUM
ajfa-1289	213	23	4.35344	4.35344	NUM
ajfa-1289	213	24	.370	.370	NUM
ajfa-1289	213	25	.328	.328	NUM
ajfa-1289	213	26	.404	.404	NUM
ajfa-1289	213	27	.351	.351	NUM
ajfa-1289	213	28	1	1	NUM
ajfa-1289	213	29	1	1	NUM
ajfa-1289	213	30	14910	14910	NUM
ajfa-1289	213	31	224	224	NUM
ajfa-1289	213	32	.37	.37	NUM
ajfa-1289	213	33	.20	.20	NUM
ajfa-1289	213	34	1	1	NUM
ajfa-1289	213	35	1	1	NUM
ajfa-1289	213	36	1	1	NUM
ajfa-1289	213	37	1	1	NUM
ajfa-1289	213	38	36	36	NUM
ajfa-1289	213	39	5	5	NUM
ajfa-1289	213	40	908303	908303	NUM
ajfa-1289	213	41	83087	83087	NUM
ajfa-1289	213	42	10.26	10.26	NUM
ajfa-1289	213	43	22.45	22.45	NUM
ajfa-1289	213	44	2	2	NUM
ajfa-1289	213	45	2	2	NUM
ajfa-1289	213	46	2	2	NUM
ajfa-1289	213	47	2	2	NUM
ajfa-1289	213	48	.398	.398	NUM
ajfa-1289	213	49	2.091	2.091	NUM
ajfa-1289	213	50	2.83	2.83	NUM
ajfa-1289	213	51	3.469	3.469	NUM
ajfa-1289	213	52	4.323	4.323	NUM
ajfa-1289	213	53	2.459	2.459	NUM
ajfa-1289	213	54	-1.913	-1.913	PUNCT
ajfa-1289	213	55	-2.412	-2.412	PUNCT
ajfa-1289	213	56	-1.547	-1.547	PUNCT
ajfa-1289	213	57	2.140	2.140	NUM
ajfa-1289	213	58	-.620	-.620	NOUN
ajfa-1289	213	59	10.282	10.282	NUM
ajfa-1289	213	60	9.906	9.906	NUM
ajfa-1289	213	61	15.139	15.139	NUM
ajfa-1289	213	62	23.697	23.697	NUM
ajfa-1289	213	63	7.132	7.132	NUM
ajfa-1289	213	64	1.726	1.726	NUM
ajfa-1289	213	65	3.974	3.974	NUM
ajfa-1289	213	66	.407	.407	NUM
ajfa-1289	213	67	2.684	2.684	NUM
ajfa-1289	213	68	dependent	dependent	ADJ
ajfa-1289	213	69	:	:	PUNCT
ajfa-1289	213	70	tbl	tbl	NOUN
ajfa-1289	213	71	reporting	report	VERB
ajfa-1289	213	72	economic	economic	ADJ
ajfa-1289	213	73	social	social	ADJ
ajfa-1289	213	74	environmental	environmental	ADJ
ajfa-1289	213	75	24.66	24.66	NUM
ajfa-1289	213	76	10.58	10.58	NUM
ajfa-1289	213	77	8.04	8.04	NUM
ajfa-1289	213	78	6.04	6.04	NUM
ajfa-1289	213	79	6.763	6.763	NUM
ajfa-1289	213	80	2.383	2.383	NUM
ajfa-1289	213	81	3.220	3.220	NUM
ajfa-1289	213	82	4.495	4.495	NUM
ajfa-1289	213	83	11	11	NUM
ajfa-1289	213	84	4	4	NUM
ajfa-1289	213	85	2	2	NUM
ajfa-1289	213	86	0	0	NUM
ajfa-1289	213	87	41	41	NUM
ajfa-1289	213	88	16	16	NUM
ajfa-1289	213	89	16	16	NUM
ajfa-1289	213	90	18	18	NUM
ajfa-1289	213	91	.243	.243	NUM
ajfa-1289	213	92	-.202	-.202	PROPN
ajfa-1289	213	93	.027	.027	NUM
ajfa-1289	213	94	.664	.664	NUM
ajfa-1289	214	1	-.093	-.093	PROPN
ajfa-1289	214	2	.227	.227	NUM
ajfa-1289	214	3	-.229	-.229	NOUN
ajfa-1289	215	1	-.176	-.176	NOUN
ajfa-1289	215	2	to	to	PART
ajfa-1289	215	3	examine	examine	VERB
ajfa-1289	215	4	the	the	DET
ajfa-1289	215	5	relationship	relationship	NOUN
ajfa-1289	215	6	of	of	ADP
ajfa-1289	215	7	the	the	DET
ajfa-1289	215	8	independent	independent	ADJ
ajfa-1289	215	9	variables	variable	NOUN
ajfa-1289	215	10	to	to	ADP
ajfa-1289	215	11	the	the	DET
ajfa-1289	215	12	extent	extent	NOUN
ajfa-1289	215	13	of	of	ADP
ajfa-1289	215	14	tbl	tbl	NOUN
ajfa-1289	215	15	disclosure	disclosure	NOUN
ajfa-1289	215	16	,	,	PUNCT
ajfa-1289	215	17	a	a	DET
ajfa-1289	215	18	multiple	multiple	ADJ
ajfa-1289	215	19	regression	regression	NOUN
ajfa-1289	215	20	model	model	NOUN
ajfa-1289	215	21	was	be	AUX
ajfa-1289	215	22	used	use	VERB
ajfa-1289	215	23	:	:	PUNCT
ajfa-1289	215	24	tbl	tbl	NOUN
ajfa-1289	215	25	reporting	report	VERB
ajfa-1289	215	26	=	=	SYM
ajfa-1289	215	27	a1	a1	PROPN
ajfa-1289	215	28	+	+	CCONJ
ajfa-1289	215	29	b1market	b1market	ADJ
ajfa-1289	215	30	cap	cap	NOUN
ajfa-1289	215	31	.	.	PUNCT
ajfa-1289	216	1	+	+	CCONJ
ajfa-1289	216	2	b2industry	b2industry	NOUN
ajfa-1289	216	3	+	+	CCONJ
ajfa-1289	216	4	b3	b3	PROPN
ajfa-1289	216	5	owner	owner	NOUN
ajfa-1289	216	6	+	+	CCONJ
ajfa-1289	216	7	b4	b4	NOUN
ajfa-1289	216	8	country	country	NOUN
ajfa-1289	216	9	+	+	CCONJ
ajfa-1289	216	10	b5	b5	PROPN
ajfa-1289	216	11	audit	audit	NOUN
ajfa-1289	216	12	+	+	CCONJ
ajfa-1289	216	13	b6	b6	NOUN
ajfa-1289	216	14	business	business	NOUN
ajfa-1289	216	15	+	+	CCONJ
ajfa-1289	216	16	b7	b7	NOUN
ajfa-1289	216	17	age	age	NOUN
ajfa-1289	216	18	+	+	CCONJ
ajfa-1289	216	19	b8	b8	PROPN
ajfa-1289	216	20	risk	risk	NOUN
ajfa-1289	216	21	+	+	CCONJ
ajfa-1289	216	22	b9	b9	NOUN
ajfa-1289	216	23	profit	profit	NOUN
ajfa-1289	216	24	+	+	CCONJ
ajfa-1289	216	25	b10	b10	PROPN
ajfa-1289	216	26	liquidity	liquidity	NOUN
ajfa-1289	216	27	;	;	PUNCT
ajfa-1289	216	28	where	where	SCONJ
ajfa-1289	216	29	:	:	PUNCT
ajfa-1289	216	30	tbl	tbl	NOUN
ajfa-1289	216	31	reporting	report	VERB
ajfa-1289	216	32	=	=	PUNCT
ajfa-1289	216	33	the	the	DET
ajfa-1289	216	34	extent	extent	NOUN
ajfa-1289	216	35	of	of	ADP
ajfa-1289	216	36	tbl	tbl	NOUN
ajfa-1289	216	37	disclosures	disclosure	NOUN
ajfa-1289	216	38	market	market	NOUN
ajfa-1289	216	39	cap	cap	NOUN
ajfa-1289	216	40	.	.	PUNCT
ajfa-1289	217	1	=	=	NOUN
ajfa-1289	217	2	size	size	NOUN
ajfa-1289	217	3	of	of	ADP
ajfa-1289	217	4	company	company	NOUN
ajfa-1289	217	5	as	as	SCONJ
ajfa-1289	217	6	measured	measure	VERB
ajfa-1289	217	7	by	by	ADP
ajfa-1289	217	8	market	market	NOUN
ajfa-1289	217	9	capitalization	capitalization	NOUN
ajfa-1289	217	10	industry	industry	NOUN
ajfa-1289	217	11	=	=	NOUN
ajfa-1289	217	12	type	type	NOUN
ajfa-1289	217	13	of	of	ADP
ajfa-1289	217	14	industry	industry	NOUN
ajfa-1289	217	15	,	,	PUNCT
ajfa-1289	217	16	dummy	dummy	ADJ
ajfa-1289	217	17	variable	variable	NOUN
ajfa-1289	217	18	with	with	ADP
ajfa-1289	217	19	1=	1=	NUM
ajfa-1289	217	20	high	high	ADJ
ajfa-1289	217	21	profile	profile	NOUN
ajfa-1289	217	22	,	,	PUNCT
ajfa-1289	217	23	2=	2=	ADJ
ajfa-1289	217	24	low	low	ADJ
ajfa-1289	217	25	profile	profile	NOUN
ajfa-1289	217	26	company	company	NOUN
ajfa-1289	217	27	owner	owner	NOUN
ajfa-1289	217	28	=	=	SYM
ajfa-1289	217	29	ownership	ownership	NOUN
ajfa-1289	217	30	status	status	NOUN
ajfa-1289	217	31	,	,	PUNCT
ajfa-1289	217	32	dummy	dummy	ADJ
ajfa-1289	217	33	variable	variable	NOUN
ajfa-1289	217	34	with	with	ADP
ajfa-1289	217	35	1=	1=	NUM
ajfa-1289	217	36	government	government	NOUN
ajfa-1289	217	37	,	,	PUNCT
ajfa-1289	217	38	2=	2=	NUM
ajfa-1289	217	39	private	private	ADJ
ajfa-1289	217	40	company	company	NOUN
ajfa-1289	217	41	audit	audit	NOUN
ajfa-1289	217	42	=	=	SYM
ajfa-1289	217	43	auditor	auditor	NOUN
ajfa-1289	217	44	type	type	NOUN
ajfa-1289	217	45	,	,	PUNCT
ajfa-1289	217	46	dummy	dummy	ADJ
ajfa-1289	217	47	variable	variable	NOUN
ajfa-1289	217	48	with	with	ADP
ajfa-1289	217	49	1=	1=	NUM
ajfa-1289	217	50	big	big	ADJ
ajfa-1289	217	51	four	four	NUM
ajfa-1289	217	52	,	,	PUNCT
ajfa-1289	217	53	2=	2=	NUM
ajfa-1289	217	54	nonbig	nonbig	NOUN
ajfa-1289	217	55	four	four	NUM
ajfa-1289	217	56	auditor	auditor	NOUN
ajfa-1289	217	57	business	business	NOUN
ajfa-1289	217	58	=	=	NOUN
ajfa-1289	217	59	type	type	NOUN
ajfa-1289	217	60	of	of	ADP
ajfa-1289	217	61	business	business	NOUN
ajfa-1289	217	62	,	,	PUNCT
ajfa-1289	217	63	dummy	dummy	ADJ
ajfa-1289	217	64	variable	variable	NOUN
ajfa-1289	217	65	with	with	ADP
ajfa-1289	217	66	1=	1=	NUM
ajfa-1289	217	67	family	family	NOUN
ajfa-1289	217	68	business	business	NOUN
ajfa-1289	217	69	,	,	PUNCT
ajfa-1289	217	70	2=	2=	NUM
ajfa-1289	217	71	non	non	ADJ
ajfa-1289	217	72	-	-	ADJ
ajfa-1289	217	73	family	family	ADJ
ajfa-1289	217	74	business	business	NOUN
ajfa-1289	217	75	country	country	NOUN
ajfa-1289	217	76	=	=	SYM
ajfa-1289	217	77	country	country	NOUN
ajfa-1289	217	78	origin	origin	NOUN
ajfa-1289	217	79	of	of	ADP
ajfa-1289	217	80	company	company	NOUN
ajfa-1289	217	81	,	,	PUNCT
ajfa-1289	217	82	dummy	dummy	ADJ
ajfa-1289	217	83	variable	variable	NOUN
ajfa-1289	217	84	with	with	ADP
ajfa-1289	217	85	1=	1=	PROPN
ajfa-1289	217	86	international	international	ADJ
ajfa-1289	217	87	,	,	PUNCT
ajfa-1289	217	88	2=	2=	NUM
ajfa-1289	217	89	domestic	domestic	ADJ
ajfa-1289	217	90	company	company	NOUN
ajfa-1289	217	91	asian	asian	ADJ
ajfa-1289	217	92	journal	journal	NOUN
ajfa-1289	217	93	of	of	ADP
ajfa-1289	217	94	finance	finance	PROPN
ajfa-1289	217	95	&	&	CCONJ
ajfa-1289	217	96	accounting	accounting	PROPN
ajfa-1289	217	97	issn	issn	PROPN
ajfa-1289	217	98	1946	1946	NUM
ajfa-1289	217	99	-	-	PUNCT
ajfa-1289	217	100	052x	052x	NOUN
ajfa-1289	217	101	2012	2012	NUM
ajfa-1289	217	102	,	,	PUNCT
ajfa-1289	217	103	vol	vol	NOUN
ajfa-1289	217	104	.	.	PROPN
ajfa-1289	218	1	4	4	NUM
ajfa-1289	218	2	,	,	PUNCT
ajfa-1289	218	3	no	no	INTJ
ajfa-1289	218	4	.	.	NOUN
ajfa-1289	218	5	1	1	NUM
ajfa-1289	218	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	218	7	85	85	NUM
ajfa-1289	218	8	age	age	NOUN
ajfa-1289	218	9	=	=	SYM
ajfa-1289	218	10	age	age	NOUN
ajfa-1289	218	11	of	of	ADP
ajfa-1289	218	12	corporate	corporate	ADJ
ajfa-1289	218	13	operation	operation	NOUN
ajfa-1289	218	14	risk	risk	NOUN
ajfa-1289	218	15	=	=	PUNCT
ajfa-1289	218	16	total	total	ADJ
ajfa-1289	218	17	debt	debt	NOUN
ajfa-1289	218	18	/	/	SYM
ajfa-1289	218	19	total	total	NOUN
ajfa-1289	218	20	equity	equity	NOUN
ajfa-1289	218	21	liquidity	liquidity	NOUN
ajfa-1289	218	22	=	=	SYM
ajfa-1289	218	23	total	total	ADJ
ajfa-1289	218	24	current	current	ADJ
ajfa-1289	218	25	asset	asset	NOUN
ajfa-1289	218	26	/	/	SYM
ajfa-1289	218	27	total	total	ADJ
ajfa-1289	218	28	current	current	ADJ
ajfa-1289	218	29	liability	liability	NOUN
ajfa-1289	218	30	profit	profit	NOUN
ajfa-1289	218	31	=	=	NOUN
ajfa-1289	218	32	profitability	profitability	NOUN
ajfa-1289	218	33	as	as	SCONJ
ajfa-1289	218	34	measured	measure	VERB
ajfa-1289	218	35	by	by	ADP
ajfa-1289	218	36	net	net	ADJ
ajfa-1289	218	37	profit	profit	NOUN
ajfa-1289	218	38	table	table	NOUN
ajfa-1289	218	39	6	6	NUM
ajfa-1289	218	40	presents	present	VERB
ajfa-1289	218	41	the	the	DET
ajfa-1289	218	42	multiple	multiple	ADJ
ajfa-1289	218	43	regression	regression	NOUN
ajfa-1289	218	44	results	result	NOUN
ajfa-1289	218	45	.	.	PUNCT
ajfa-1289	219	1	the	the	DET
ajfa-1289	219	2	findings	finding	NOUN
ajfa-1289	219	3	indicate	indicate	VERB
ajfa-1289	219	4	that	that	SCONJ
ajfa-1289	219	5	there	there	PRON
ajfa-1289	219	6	is	be	VERB
ajfa-1289	219	7	no	no	DET
ajfa-1289	219	8	single	single	ADJ
ajfa-1289	219	9	factor	factor	NOUN
ajfa-1289	219	10	which	which	PRON
ajfa-1289	219	11	is	be	AUX
ajfa-1289	219	12	predictive	predictive	ADJ
ajfa-1289	219	13	of	of	ADP
ajfa-1289	219	14	the	the	DET
ajfa-1289	219	15	tbl	tbl	NOUN
ajfa-1289	219	16	reporting	report	VERB
ajfa-1289	219	17	score	score	NOUN
ajfa-1289	219	18	in	in	ADP
ajfa-1289	219	19	the	the	DET
ajfa-1289	219	20	annual	annual	ADJ
ajfa-1289	219	21	reports	report	NOUN
ajfa-1289	219	22	of	of	ADP
ajfa-1289	219	23	companies	company	NOUN
ajfa-1289	219	24	listed	list	VERB
ajfa-1289	219	25	on	on	ADP
ajfa-1289	219	26	the	the	DET
ajfa-1289	219	27	set	set	NOUN
ajfa-1289	219	28	in	in	ADP
ajfa-1289	219	29	thailand	thailand	PROPN
ajfa-1289	219	30	.	.	PUNCT
ajfa-1289	220	1	however	however	ADV
ajfa-1289	220	2	,	,	PUNCT
ajfa-1289	220	3	after	after	ADP
ajfa-1289	220	4	separating	separate	VERB
ajfa-1289	220	5	the	the	DET
ajfa-1289	220	6	tbl	tbl	NOUN
ajfa-1289	220	7	reporting	report	VERB
ajfa-1289	220	8	into	into	ADP
ajfa-1289	220	9	three	three	NUM
ajfa-1289	220	10	perspectives	perspective	NOUN
ajfa-1289	220	11	(	(	PUNCT
ajfa-1289	220	12	economic	economic	ADJ
ajfa-1289	220	13	,	,	PUNCT
ajfa-1289	220	14	social	social	ADJ
ajfa-1289	220	15	and	and	CCONJ
ajfa-1289	220	16	environmental	environmental	ADJ
ajfa-1289	220	17	)	)	PUNCT
ajfa-1289	220	18	,	,	PUNCT
ajfa-1289	220	19	this	this	DET
ajfa-1289	220	20	study	study	NOUN
ajfa-1289	220	21	found	find	VERB
ajfa-1289	220	22	some	some	DET
ajfa-1289	220	23	significant	significant	ADJ
ajfa-1289	220	24	relationships	relationship	NOUN
ajfa-1289	220	25	.	.	PUNCT
ajfa-1289	221	1	firstly	firstly	ADV
ajfa-1289	221	2	,	,	PUNCT
ajfa-1289	221	3	from	from	ADP
ajfa-1289	221	4	the	the	DET
ajfa-1289	221	5	economic	economic	ADJ
ajfa-1289	221	6	reporting	reporting	NOUN
ajfa-1289	221	7	perspective	perspective	NOUN
ajfa-1289	221	8	,	,	PUNCT
ajfa-1289	221	9	the	the	DET
ajfa-1289	221	10	findings	finding	NOUN
ajfa-1289	221	11	indicate	indicate	VERB
ajfa-1289	221	12	that	that	SCONJ
ajfa-1289	221	13	age	age	NOUN
ajfa-1289	221	14	and	and	CCONJ
ajfa-1289	221	15	type	type	NOUN
ajfa-1289	221	16	of	of	ADP
ajfa-1289	221	17	business	business	NOUN
ajfa-1289	221	18	(	(	PUNCT
ajfa-1289	221	19	family	family	NOUN
ajfa-1289	221	20	or	or	CCONJ
ajfa-1289	221	21	non	non	ADJ
ajfa-1289	221	22	-	-	ADJ
ajfa-1289	221	23	family	family	ADJ
ajfa-1289	221	24	business	business	NOUN
ajfa-1289	221	25	)	)	PUNCT
ajfa-1289	221	26	are	be	AUX
ajfa-1289	221	27	negatively	negatively	ADV
ajfa-1289	221	28	associated	associate	VERB
ajfa-1289	221	29	with	with	ADP
ajfa-1289	221	30	the	the	DET
ajfa-1289	221	31	economic	economic	ADJ
ajfa-1289	221	32	information	information	NOUN
ajfa-1289	221	33	reporting	report	VERB
ajfa-1289	221	34	score	score	NOUN
ajfa-1289	221	35	(	(	PUNCT
ajfa-1289	221	36	significant	significant	ADJ
ajfa-1289	221	37	at	at	ADP
ajfa-1289	221	38	the	the	DET
ajfa-1289	221	39	p<.90	p<.90	NOUN
ajfa-1289	221	40	,	,	PUNCT
ajfa-1289	221	41	10	10	NUM
ajfa-1289	221	42	%	%	NOUN
ajfa-1289	221	43	level	level	NOUN
ajfa-1289	221	44	)	)	PUNCT
ajfa-1289	221	45	.	.	PUNCT
ajfa-1289	222	1	it	it	PRON
ajfa-1289	222	2	means	mean	VERB
ajfa-1289	222	3	that	that	SCONJ
ajfa-1289	222	4	younger	young	ADJ
ajfa-1289	222	5	companies	company	NOUN
ajfa-1289	222	6	reported	report	VERB
ajfa-1289	222	7	more	more	ADJ
ajfa-1289	222	8	economic	economic	ADJ
ajfa-1289	222	9	information	information	NOUN
ajfa-1289	222	10	than	than	ADP
ajfa-1289	222	11	older	old	ADJ
ajfa-1289	222	12	companies	company	NOUN
ajfa-1289	222	13	.	.	PUNCT
ajfa-1289	223	1	in	in	ADP
ajfa-1289	223	2	addition	addition	NOUN
ajfa-1289	223	3	,	,	PUNCT
ajfa-1289	223	4	there	there	PRON
ajfa-1289	223	5	is	be	VERB
ajfa-1289	223	6	a	a	DET
ajfa-1289	223	7	positive	positive	ADJ
ajfa-1289	223	8	relationship	relationship	NOUN
ajfa-1289	223	9	between	between	ADP
ajfa-1289	223	10	liquidity	liquidity	NOUN
ajfa-1289	223	11	and	and	CCONJ
ajfa-1289	223	12	the	the	DET
ajfa-1289	223	13	economic	economic	ADJ
ajfa-1289	223	14	information	information	NOUN
ajfa-1289	223	15	disclosure	disclosure	NOUN
ajfa-1289	223	16	score	score	NOUN
ajfa-1289	223	17	at	at	ADP
ajfa-1289	223	18	the	the	DET
ajfa-1289	223	19	10	10	NUM
ajfa-1289	223	20	%	%	NOUN
ajfa-1289	223	21	level	level	NOUN
ajfa-1289	223	22	.	.	PUNCT
ajfa-1289	224	1	therefore	therefore	ADV
ajfa-1289	224	2	,	,	PUNCT
ajfa-1289	224	3	companies	company	NOUN
ajfa-1289	224	4	with	with	ADP
ajfa-1289	224	5	higher	high	ADJ
ajfa-1289	224	6	liquidity	liquidity	NOUN
ajfa-1289	224	7	provided	provide	VERB
ajfa-1289	224	8	more	more	ADJ
ajfa-1289	224	9	economic	economic	ADJ
ajfa-1289	224	10	reporting	reporting	NOUN
ajfa-1289	224	11	than	than	ADP
ajfa-1289	224	12	companies	company	NOUN
ajfa-1289	224	13	with	with	ADP
ajfa-1289	224	14	lower	low	ADJ
ajfa-1289	224	15	liquidity	liquidity	NOUN
ajfa-1289	224	16	.	.	PUNCT
ajfa-1289	225	1	next	next	ADV
ajfa-1289	225	2	,	,	PUNCT
ajfa-1289	225	3	from	from	ADP
ajfa-1289	225	4	the	the	DET
ajfa-1289	225	5	environmental	environmental	ADJ
ajfa-1289	225	6	disclosure	disclosure	NOUN
ajfa-1289	225	7	perspective	perspective	NOUN
ajfa-1289	225	8	,	,	PUNCT
ajfa-1289	225	9	there	there	PRON
ajfa-1289	225	10	is	be	VERB
ajfa-1289	225	11	negative	negative	ADJ
ajfa-1289	225	12	relationship	relationship	NOUN
ajfa-1289	225	13	between	between	ADP
ajfa-1289	225	14	the	the	DET
ajfa-1289	225	15	size	size	NOUN
ajfa-1289	225	16	of	of	ADP
ajfa-1289	225	17	company	company	NOUN
ajfa-1289	225	18	and	and	CCONJ
ajfa-1289	225	19	the	the	DET
ajfa-1289	225	20	risk	risk	NOUN
ajfa-1289	225	21	(	(	PUNCT
ajfa-1289	225	22	debt	debt	NOUN
ajfa-1289	225	23	to	to	ADP
ajfa-1289	225	24	equity	equity	NOUN
ajfa-1289	225	25	ratio	ratio	NOUN
ajfa-1289	225	26	)	)	PUNCT
ajfa-1289	225	27	with	with	ADP
ajfa-1289	225	28	the	the	DET
ajfa-1289	225	29	environmental	environmental	ADJ
ajfa-1289	225	30	reporting	reporting	NOUN
ajfa-1289	225	31	score	score	NOUN
ajfa-1289	225	32	(	(	PUNCT
ajfa-1289	225	33	significant	significant	ADJ
ajfa-1289	225	34	at	at	ADP
ajfa-1289	225	35	the	the	DET
ajfa-1289	225	36	10	10	NUM
ajfa-1289	225	37	%	%	NOUN
ajfa-1289	225	38	level	level	NOUN
ajfa-1289	225	39	)	)	PUNCT
ajfa-1289	225	40	.	.	PUNCT
ajfa-1289	226	1	on	on	ADP
ajfa-1289	226	2	the	the	DET
ajfa-1289	226	3	other	other	ADJ
ajfa-1289	226	4	hand	hand	NOUN
ajfa-1289	226	5	,	,	PUNCT
ajfa-1289	226	6	profitability	profitability	NOUN
ajfa-1289	226	7	is	be	AUX
ajfa-1289	226	8	significantly	significantly	ADV
ajfa-1289	226	9	associated	associate	VERB
ajfa-1289	226	10	with	with	ADP
ajfa-1289	226	11	the	the	DET
ajfa-1289	226	12	score	score	NOUN
ajfa-1289	226	13	of	of	ADP
ajfa-1289	226	14	environmental	environmental	ADJ
ajfa-1289	226	15	disclosures	disclosure	NOUN
ajfa-1289	226	16	at	at	ADP
ajfa-1289	226	17	the	the	DET
ajfa-1289	226	18	5	5	NUM
ajfa-1289	226	19	%	%	NOUN
ajfa-1289	226	20	level	level	NOUN
ajfa-1289	226	21	(	(	PUNCT
ajfa-1289	226	22	p<.95	p<.95	NOUN
ajfa-1289	226	23	)	)	PUNCT
ajfa-1289	226	24	.	.	PUNCT
ajfa-1289	227	1	this	this	PRON
ajfa-1289	227	2	means	mean	VERB
ajfa-1289	227	3	that	that	SCONJ
ajfa-1289	227	4	companies	company	NOUN
ajfa-1289	227	5	with	with	ADP
ajfa-1289	227	6	higher	high	ADJ
ajfa-1289	227	7	profit	profit	NOUN
ajfa-1289	227	8	disclosed	disclose	VERB
ajfa-1289	227	9	more	more	ADJ
ajfa-1289	227	10	environmental	environmental	ADJ
ajfa-1289	227	11	information	information	NOUN
ajfa-1289	227	12	than	than	ADP
ajfa-1289	227	13	companies	company	NOUN
ajfa-1289	227	14	with	with	ADP
ajfa-1289	227	15	lower	low	ADJ
ajfa-1289	227	16	profit	profit	NOUN
ajfa-1289	227	17	.	.	PUNCT
ajfa-1289	228	1	table	table	NOUN
ajfa-1289	228	2	6	6	NUM
ajfa-1289	228	3	.	.	PUNCT
ajfa-1289	229	1	multiple	multiple	ADJ
ajfa-1289	229	2	regression	regression	NOUN
ajfa-1289	229	3	analysis	analysis	NOUN
ajfa-1289	229	4	for	for	ADP
ajfa-1289	229	5	the	the	DET
ajfa-1289	229	6	determinants	determinant	NOUN
ajfa-1289	229	7	of	of	ADP
ajfa-1289	229	8	tbl	tbl	NOUN
ajfa-1289	229	9	reporting	report	VERB
ajfa-1289	229	10	variables	variable	NOUN
ajfa-1289	229	11	tbl	tbl	NOUN
ajfa-1289	229	12	reporting	report	VERB
ajfa-1289	229	13	economic	economic	ADJ
ajfa-1289	229	14	reporting	reporting	NOUN
ajfa-1289	229	15	social	social	ADJ
ajfa-1289	229	16	reporting	reporting	NOUN
ajfa-1289	229	17	environmental	environmental	ADJ
ajfa-1289	229	18	reporting	reporting	NOUN
ajfa-1289	229	19	age	age	NOUN
ajfa-1289	229	20	type	type	NOUN
ajfa-1289	229	21	of	of	ADP
ajfa-1289	229	22	industry	industry	NOUN
ajfa-1289	229	23	-1.133(.265	-1.133(.265	PUNCT
ajfa-1289	229	24	)	)	PUNCT
ajfa-1289	229	25	-.898(.375	-.898(.375	PROPN
ajfa-1289	229	26	)	)	PUNCT
ajfa-1289	229	27	-1.675(.100	-1.675(.100	PROPN
ajfa-1289	229	28	*	*	PUNCT
ajfa-1289	229	29	)	)	PUNCT
ajfa-1289	229	30	.741(.463	.741(.463	PUNCT
ajfa-1289	229	31	)	)	PUNCT
ajfa-1289	229	32	-.250(.804	-.250(.804	NOUN
ajfa-1289	229	33	)	)	PUNCT
ajfa-1289	229	34	-.472(.640	-.472(.640	NOUN
ajfa-1289	229	35	)	)	PUNCT
ajfa-1289	229	36	-.485(.631	-.485(.631	PROPN
ajfa-1289	229	37	)	)	PUNCT
ajfa-1289	229	38	-1.410(.167	-1.410(.167	NOUN
ajfa-1289	229	39	)	)	PUNCT
ajfa-1289	229	40	size	size	NOUN
ajfa-1289	229	41	profit	profit	NOUN
ajfa-1289	229	42	-.820(.418	-.820(.418	PROPN
ajfa-1289	229	43	)	)	PUNCT
ajfa-1289	230	1	1.483(.147	1.483(.147	NUM
ajfa-1289	230	2	)	)	PUNCT
ajfa-1289	230	3	.495(.623	.495(.623	PUNCT
ajfa-1289	230	4	)	)	PUNCT
ajfa-1289	230	5	.256(.800	.256(.800	PUNCT
ajfa-1289	230	6	)	)	PUNCT
ajfa-1289	230	7	.547(.588	.547(.588	PUNCT
ajfa-1289	230	8	)	)	PUNCT
ajfa-1289	230	9	.078(.939	.078(.939	NUM
ajfa-1289	230	10	)	)	PUNCT
ajfa-1289	231	1	-2.007(.052	-2.007(.052	X
ajfa-1289	231	2	*	*	PUNCT
ajfa-1289	231	3	)	)	PUNCT
ajfa-1289	232	1	2.024(.050	2.024(.050	PROPN
ajfa-1289	232	2	*	*	PUNCT
ajfa-1289	232	3	*	*	PUNCT
ajfa-1289	232	4	)	)	PUNCT
ajfa-1289	232	5	liquidity	liquidity	NOUN
ajfa-1289	232	6	risk	risk	NOUN
ajfa-1289	232	7	.411(.683	.411(.683	PUNCT
ajfa-1289	232	8	)	)	PUNCT
ajfa-1289	232	9	-1.542(.132	-1.542(.132	PROPN
ajfa-1289	232	10	)	)	PUNCT
ajfa-1289	233	1	1.708(.096	1.708(.096	NUM
ajfa-1289	233	2	*	*	NOUN
ajfa-1289	233	3	)	)	PUNCT
ajfa-1289	233	4	-.096(.924	-.096(.924	PROPN
ajfa-1289	233	5	)	)	PUNCT
ajfa-1289	233	6	.321(.750	.321(.750	PUNCT
ajfa-1289	233	7	)	)	PUNCT
ajfa-1289	233	8	-.416(.680	-.416(.680	PROPN
ajfa-1289	233	9	)	)	PUNCT
ajfa-1289	233	10	-.688(.496	-.688(.496	NOUN
ajfa-1289	233	11	)	)	PUNCT
ajfa-1289	233	12	-1.923(.062	-1.923(.062	PUNCT
ajfa-1289	233	13	*	*	NOUN
ajfa-1289	233	14	)	)	PUNCT
ajfa-1289	233	15	ownership	ownership	NOUN
ajfa-1289	233	16	country	country	NOUN
ajfa-1289	233	17	.462(.647	.462(.647	PUNCT
ajfa-1289	233	18	)	)	PUNCT
ajfa-1289	233	19	.552(.585	.552(.585	PUNCT
ajfa-1289	233	20	)	)	PUNCT
ajfa-1289	233	21	.629(.533	.629(.533	PUNCT
ajfa-1289	233	22	)	)	PUNCT
ajfa-1289	233	23	-.257(.799	-.257(.799	X
ajfa-1289	233	24	)	)	PUNCT
ajfa-1289	233	25	.986(.331	.986(.331	PUNCT
ajfa-1289	233	26	)	)	PUNCT
ajfa-1289	234	1	-.407(.686	-.407(.686	X
ajfa-1289	234	2	)	)	PUNCT
ajfa-1289	234	3	-.520(.606	-.520(.606	PROPN
ajfa-1289	234	4	)	)	PUNCT
ajfa-1289	234	5	1.337(.190	1.337(.190	NUM
ajfa-1289	234	6	)	)	PUNCT
ajfa-1289	234	7	family	family	NOUN
ajfa-1289	234	8	auditor	auditor	NOUN
ajfa-1289	234	9	-.215(-1.490	-.215(-1.490	NOUN
ajfa-1289	234	10	)	)	PUNCT
ajfa-1289	234	11	.058(.240	.058(.240	NUM
ajfa-1289	234	12	)	)	PUNCT
ajfa-1289	234	13	-1.870(.707	-1.870(.707	NOUN
ajfa-1289	234	14	*	*	NOUN
ajfa-1289	234	15	)	)	PUNCT
ajfa-1289	234	16	.445(.659	.445(.659	PUNCT
ajfa-1289	234	17	)	)	PUNCT
ajfa-1289	235	1	-.940(.353	-.940(.353	PROPN
ajfa-1289	235	2	)	)	PUNCT
ajfa-1289	235	3	.133(.895	.133(.895	PUNCT
ajfa-1289	235	4	)	)	PUNCT
ajfa-1289	236	1	-.321(.750	-.321(.750	PROPN
ajfa-1289	236	2	)	)	PUNCT
ajfa-1289	236	3	-.020(.984	-.020(.984	NOUN
ajfa-1289	236	4	)	)	PUNCT
ajfa-1289	236	5	adjusted	adjust	VERB
ajfa-1289	236	6	r2	r2	NOUN
ajfa-1289	236	7	0.256	0.256	NUM
ajfa-1289	236	8	0.032	0.032	NUM
ajfa-1289	237	1	-0.031	-0.031	NOUN
ajfa-1289	237	2	0.265	0.265	NUM
ajfa-1289	238	1	*	*	PUNCT
ajfa-1289	238	2	=	=	SYM
ajfa-1289	238	3	p<.90	p<.90	PROPN
ajfa-1289	238	4	,	,	PUNCT
ajfa-1289	238	5	*	*	PUNCT
ajfa-1289	238	6	*	*	PUNCT
ajfa-1289	238	7	=	=	SYM
ajfa-1289	238	8	p<.95	p<.95	NOUN
ajfa-1289	238	9	,	,	PUNCT
ajfa-1289	238	10	*	*	PUNCT
ajfa-1289	238	11	*	*	PUNCT
ajfa-1289	238	12	*	*	PUNCT
ajfa-1289	238	13	=	=	NOUN
ajfa-1289	238	14	p<.99	p<.99	NOUN
ajfa-1289	238	15	it	it	PRON
ajfa-1289	238	16	is	be	AUX
ajfa-1289	238	17	noteworthy	noteworthy	ADJ
ajfa-1289	238	18	that	that	SCONJ
ajfa-1289	238	19	in	in	ADP
ajfa-1289	238	20	comparison	comparison	NOUN
ajfa-1289	238	21	to	to	ADP
ajfa-1289	238	22	the	the	DET
ajfa-1289	238	23	study	study	NOUN
ajfa-1289	238	24	of	of	ADP
ajfa-1289	238	25	ho	ho	PROPN
ajfa-1289	238	26	and	and	CCONJ
ajfa-1289	238	27	taylor	taylor	PROPN
ajfa-1289	238	28	(	(	PUNCT
ajfa-1289	238	29	2007	2007	NUM
ajfa-1289	238	30	)	)	PUNCT
ajfa-1289	238	31	,	,	PUNCT
ajfa-1289	238	32	although	although	SCONJ
ajfa-1289	238	33	the	the	DET
ajfa-1289	238	34	present	present	ADJ
ajfa-1289	238	35	study	study	NOUN
ajfa-1289	238	36	used	use	VERB
ajfa-1289	238	37	more	more	ADJ
ajfa-1289	238	38	factors	factor	NOUN
ajfa-1289	238	39	than	than	ADP
ajfa-1289	238	40	that	that	DET
ajfa-1289	238	41	study	study	NOUN
ajfa-1289	238	42	,	,	PUNCT
ajfa-1289	238	43	there	there	PRON
ajfa-1289	238	44	were	be	VERB
ajfa-1289	238	45	both	both	DET
ajfa-1289	238	46	differences	difference	NOUN
ajfa-1289	238	47	and	and	CCONJ
ajfa-1289	238	48	similarities	similarity	NOUN
ajfa-1289	238	49	in	in	ADP
ajfa-1289	238	50	the	the	DET
ajfa-1289	238	51	asian	asian	ADJ
ajfa-1289	238	52	journal	journal	NOUN
ajfa-1289	238	53	of	of	ADP
ajfa-1289	238	54	finance	finance	PROPN
ajfa-1289	238	55	&	&	CCONJ
ajfa-1289	238	56	accounting	accounting	PROPN
ajfa-1289	238	57	issn	issn	PROPN
ajfa-1289	238	58	1946	1946	NUM
ajfa-1289	238	59	-	-	PUNCT
ajfa-1289	238	60	052x	052x	NOUN
ajfa-1289	238	61	2012	2012	NUM
ajfa-1289	238	62	,	,	PUNCT
ajfa-1289	238	63	vol	vol	NOUN
ajfa-1289	238	64	.	.	PROPN
ajfa-1289	238	65	4	4	NUM
ajfa-1289	238	66	,	,	PUNCT
ajfa-1289	238	67	no	no	INTJ
ajfa-1289	238	68	.	.	NOUN
ajfa-1289	238	69	1	1	NUM
ajfa-1289	238	70	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	238	71	86	86	NUM
ajfa-1289	238	72	findings	finding	NOUN
ajfa-1289	238	73	of	of	ADP
ajfa-1289	238	74	the	the	DET
ajfa-1289	238	75	two	two	NUM
ajfa-1289	238	76	studies	study	NOUN
ajfa-1289	238	77	in	in	ADP
ajfa-1289	238	78	regard	regard	NOUN
ajfa-1289	238	79	to	to	ADP
ajfa-1289	238	80	the	the	DET
ajfa-1289	238	81	relationship	relationship	NOUN
ajfa-1289	238	82	between	between	ADP
ajfa-1289	238	83	the	the	DET
ajfa-1289	238	84	various	various	ADJ
ajfa-1289	238	85	factors	factor	NOUN
ajfa-1289	238	86	considered	consider	VERB
ajfa-1289	238	87	and	and	CCONJ
ajfa-1289	238	88	the	the	DET
ajfa-1289	238	89	tbl	tbl	NOUN
ajfa-1289	238	90	reporting	reporting	NOUN
ajfa-1289	238	91	score	score	NOUN
ajfa-1289	238	92	.	.	PUNCT
ajfa-1289	239	1	ho	ho	PROPN
ajfa-1289	239	2	and	and	CCONJ
ajfa-1289	239	3	taylor	taylor	PROPN
ajfa-1289	239	4	(	(	PUNCT
ajfa-1289	239	5	2007	2007	NUM
ajfa-1289	239	6	)	)	PUNCT
ajfa-1289	239	7	found	find	VERB
ajfa-1289	239	8	that	that	DET
ajfa-1289	239	9	size	size	NOUN
ajfa-1289	239	10	,	,	PUNCT
ajfa-1289	239	11	liquidity	liquidity	NOUN
ajfa-1289	239	12	,	,	PUNCT
ajfa-1289	239	13	profit	profit	NOUN
ajfa-1289	239	14	,	,	PUNCT
ajfa-1289	239	15	and	and	CCONJ
ajfa-1289	239	16	country	country	NOUN
ajfa-1289	239	17	were	be	AUX
ajfa-1289	239	18	correlated	correlate	VERB
ajfa-1289	239	19	with	with	ADP
ajfa-1289	239	20	the	the	DET
ajfa-1289	239	21	tbl	tbl	NOUN
ajfa-1289	239	22	reporting	reporting	NOUN
ajfa-1289	239	23	score	score	NOUN
ajfa-1289	239	24	,	,	PUNCT
ajfa-1289	239	25	relationships	relationship	NOUN
ajfa-1289	239	26	which	which	PRON
ajfa-1289	239	27	were	be	AUX
ajfa-1289	239	28	not	not	PART
ajfa-1289	239	29	detected	detect	VERB
ajfa-1289	239	30	in	in	ADP
ajfa-1289	239	31	the	the	DET
ajfa-1289	239	32	present	present	ADJ
ajfa-1289	239	33	study	study	NOUN
ajfa-1289	239	34	.	.	PUNCT
ajfa-1289	240	1	however	however	ADV
ajfa-1289	240	2	,	,	PUNCT
ajfa-1289	240	3	this	this	DET
ajfa-1289	240	4	study	study	NOUN
ajfa-1289	240	5	and	and	CCONJ
ajfa-1289	240	6	ho	ho	PROPN
ajfa-1289	240	7	and	and	CCONJ
ajfa-1289	240	8	taylor	taylor	PROPN
ajfa-1289	240	9	(	(	PUNCT
ajfa-1289	240	10	2007	2007	NUM
ajfa-1289	240	11	)	)	PUNCT
ajfa-1289	240	12	both	both	PRON
ajfa-1289	240	13	found	find	VERB
ajfa-1289	240	14	a	a	DET
ajfa-1289	240	15	relationship	relationship	NOUN
ajfa-1289	240	16	between	between	ADP
ajfa-1289	240	17	size	size	NOUN
ajfa-1289	240	18	and	and	CCONJ
ajfa-1289	240	19	profit	profit	NOUN
ajfa-1289	240	20	and	and	CCONJ
ajfa-1289	240	21	the	the	DET
ajfa-1289	240	22	environmental	environmental	ADJ
ajfa-1289	240	23	information	information	NOUN
ajfa-1289	240	24	disclosure	disclosure	NOUN
ajfa-1289	240	25	score	score	NOUN
ajfa-1289	240	26	as	as	ADV
ajfa-1289	240	27	well	well	ADV
ajfa-1289	240	28	as	as	ADP
ajfa-1289	240	29	between	between	ADP
ajfa-1289	240	30	liquidity	liquidity	NOUN
ajfa-1289	240	31	and	and	CCONJ
ajfa-1289	240	32	the	the	DET
ajfa-1289	240	33	economic	economic	ADJ
ajfa-1289	240	34	information	information	NOUN
ajfa-1289	240	35	reporting	reporting	NOUN
ajfa-1289	240	36	score	score	NOUN
ajfa-1289	240	37	.	.	PUNCT
ajfa-1289	241	1	the	the	DET
ajfa-1289	241	2	difference	difference	NOUN
ajfa-1289	241	3	in	in	ADP
ajfa-1289	241	4	the	the	DET
ajfa-1289	241	5	results	result	NOUN
ajfa-1289	241	6	of	of	ADP
ajfa-1289	241	7	the	the	DET
ajfa-1289	241	8	two	two	NUM
ajfa-1289	241	9	studies	study	NOUN
ajfa-1289	241	10	may	may	AUX
ajfa-1289	241	11	be	be	AUX
ajfa-1289	241	12	because	because	SCONJ
ajfa-1289	241	13	ho	ho	PROPN
ajfa-1289	241	14	and	and	CCONJ
ajfa-1289	241	15	taylor	taylor	PROPN
ajfa-1289	241	16	(	(	PUNCT
ajfa-1289	241	17	2007	2007	NUM
ajfa-1289	241	18	)	)	PUNCT
ajfa-1289	241	19	studied	study	VERB
ajfa-1289	241	20	companies	company	NOUN
ajfa-1289	241	21	in	in	ADP
ajfa-1289	241	22	developed	develop	VERB
ajfa-1289	241	23	countries	country	NOUN
ajfa-1289	241	24	(	(	PUNCT
ajfa-1289	241	25	the	the	DET
ajfa-1289	241	26	usa	usa	PROPN
ajfa-1289	241	27	and	and	CCONJ
ajfa-1289	241	28	japan	japan	PROPN
ajfa-1289	241	29	)	)	PUNCT
ajfa-1289	241	30	where	where	SCONJ
ajfa-1289	241	31	regulations	regulation	NOUN
ajfa-1289	241	32	apply	apply	VERB
ajfa-1289	241	33	to	to	ADP
ajfa-1289	241	34	the	the	DET
ajfa-1289	241	35	reporting	reporting	NOUN
ajfa-1289	241	36	of	of	ADP
ajfa-1289	241	37	non	non	ADJ
ajfa-1289	241	38	-	-	ADJ
ajfa-1289	241	39	financial	financial	ADJ
ajfa-1289	241	40	information	information	NOUN
ajfa-1289	241	41	(	(	PUNCT
ajfa-1289	241	42	social	social	ADJ
ajfa-1289	241	43	and	and	CCONJ
ajfa-1289	241	44	environmental	environmental	ADJ
ajfa-1289	241	45	disclosure	disclosure	NOUN
ajfa-1289	241	46	)	)	PUNCT
ajfa-1289	241	47	,	,	PUNCT
ajfa-1289	241	48	but	but	CCONJ
ajfa-1289	241	49	non	non	ADJ
ajfa-1289	241	50	-	-	ADJ
ajfa-1289	241	51	financial	financial	ADJ
ajfa-1289	241	52	information	information	NOUN
ajfa-1289	241	53	disclosure	disclosure	NOUN
ajfa-1289	241	54	in	in	ADP
ajfa-1289	241	55	thailand	thailand	PROPN
ajfa-1289	241	56	(	(	PUNCT
ajfa-1289	241	57	a	a	DET
ajfa-1289	241	58	developing	develop	VERB
ajfa-1289	241	59	country	country	NOUN
ajfa-1289	241	60	)	)	PUNCT
ajfa-1289	241	61	is	be	AUX
ajfa-1289	241	62	still	still	ADV
ajfa-1289	241	63	based	base	VERB
ajfa-1289	241	64	on	on	ADP
ajfa-1289	241	65	voluntary	voluntary	ADJ
ajfa-1289	241	66	reporting	reporting	NOUN
ajfa-1289	241	67	.	.	PUNCT
ajfa-1289	242	1	overall	overall	ADV
ajfa-1289	242	2	,	,	PUNCT
ajfa-1289	242	3	it	it	PRON
ajfa-1289	242	4	was	be	AUX
ajfa-1289	242	5	difficult	difficult	ADJ
ajfa-1289	242	6	for	for	SCONJ
ajfa-1289	242	7	this	this	DET
ajfa-1289	242	8	study	study	NOUN
ajfa-1289	242	9	to	to	PART
ajfa-1289	242	10	detect	detect	VERB
ajfa-1289	242	11	the	the	DET
ajfa-1289	242	12	influence	influence	NOUN
ajfa-1289	242	13	of	of	ADP
ajfa-1289	242	14	factors	factor	NOUN
ajfa-1289	242	15	on	on	ADP
ajfa-1289	242	16	the	the	DET
ajfa-1289	242	17	tbl	tbl	NOUN
ajfa-1289	242	18	reporting	report	VERB
ajfa-1289	242	19	score	score	NOUN
ajfa-1289	242	20	in	in	ADP
ajfa-1289	242	21	the	the	DET
ajfa-1289	242	22	annual	annual	ADJ
ajfa-1289	242	23	reports	report	NOUN
ajfa-1289	242	24	of	of	ADP
ajfa-1289	242	25	thai	thai	ADJ
ajfa-1289	242	26	listed	list	VERB
ajfa-1289	242	27	companies	company	NOUN
ajfa-1289	242	28	.	.	PUNCT
ajfa-1289	243	1	to	to	PART
ajfa-1289	243	2	compare	compare	VERB
ajfa-1289	243	3	this	this	DET
ajfa-1289	243	4	findings	finding	NOUN
ajfa-1289	243	5	with	with	ADP
ajfa-1289	243	6	thai	thai	ADJ
ajfa-1289	243	7	previous	previous	ADJ
ajfa-1289	243	8	studies	study	NOUN
ajfa-1289	243	9	,	,	PUNCT
ajfa-1289	243	10	the	the	DET
ajfa-1289	243	11	study	study	NOUN
ajfa-1289	243	12	indicates	indicate	VERB
ajfa-1289	243	13	that	that	SCONJ
ajfa-1289	243	14	although	although	SCONJ
ajfa-1289	243	15	connelly	connelly	NOUN
ajfa-1289	243	16	and	and	CCONJ
ajfa-1289	243	17	limpaphayon	limpaphayon	NOUN
ajfa-1289	243	18	(	(	PUNCT
ajfa-1289	243	19	2004	2004	NUM
ajfa-1289	243	20	)	)	PUNCT
ajfa-1289	243	21	,	,	PUNCT
ajfa-1289	243	22	and	and	CCONJ
ajfa-1289	243	23	rahman	rahman	PROPN
ajfa-1289	243	24	et	et	PROPN
ajfa-1289	243	25	al	al	PROPN
ajfa-1289	243	26	.	.	PROPN
ajfa-1289	243	27	(	(	PUNCT
ajfa-1289	243	28	2010	2010	NUM
ajfa-1289	243	29	)	)	PUNCT
ajfa-1289	243	30	found	find	VERB
ajfa-1289	243	31	no	no	DET
ajfa-1289	243	32	relationship	relationship	NOUN
ajfa-1289	243	33	between	between	ADP
ajfa-1289	243	34	environmental	environmental	ADJ
ajfa-1289	243	35	disclosures	disclosure	NOUN
ajfa-1289	243	36	and	and	CCONJ
ajfa-1289	243	37	financial	financial	ADJ
ajfa-1289	243	38	performance	performance	NOUN
ajfa-1289	243	39	,	,	PUNCT
ajfa-1289	243	40	the	the	DET
ajfa-1289	243	41	findings	finding	NOUN
ajfa-1289	243	42	on	on	ADP
ajfa-1289	243	43	this	this	DET
ajfa-1289	243	44	study	study	NOUN
ajfa-1289	243	45	found	find	VERB
ajfa-1289	243	46	that	that	SCONJ
ajfa-1289	243	47	there	there	PRON
ajfa-1289	243	48	was	be	VERB
ajfa-1289	243	49	a	a	DET
ajfa-1289	243	50	relationship	relationship	NOUN
ajfa-1289	243	51	between	between	ADP
ajfa-1289	243	52	tbl	tbl	NOUN
ajfa-1289	243	53	reporting	report	VERB
ajfa-1289	243	54	(	(	PUNCT
ajfa-1289	243	55	in	in	ADP
ajfa-1289	243	56	terms	term	NOUN
ajfa-1289	243	57	of	of	ADP
ajfa-1289	243	58	environmental	environmental	ADJ
ajfa-1289	243	59	disclosures	disclosure	NOUN
ajfa-1289	243	60	)	)	PUNCT
ajfa-1289	243	61	and	and	CCONJ
ajfa-1289	243	62	financial	financial	ADJ
ajfa-1289	243	63	performance	performance	NOUN
ajfa-1289	243	64	(	(	PUNCT
ajfa-1289	243	65	profit	profit	NOUN
ajfa-1289	243	66	and	and	CCONJ
ajfa-1289	243	67	risk	risk	NOUN
ajfa-1289	243	68	)	)	PUNCT
ajfa-1289	243	69	.	.	PUNCT
ajfa-1289	244	1	this	this	DET
ajfa-1289	244	2	study	study	NOUN
ajfa-1289	244	3	also	also	ADV
ajfa-1289	244	4	supports	support	VERB
ajfa-1289	244	5	the	the	DET
ajfa-1289	244	6	finding	finding	NOUN
ajfa-1289	244	7	of	of	ADP
ajfa-1289	244	8	kuasirikun	kuasirikun	PROPN
ajfa-1289	244	9	et	et	PROPN
ajfa-1289	244	10	al	al	PROPN
ajfa-1289	244	11	.	.	PROPN
ajfa-1289	245	1	(	(	PUNCT
ajfa-1289	245	2	2004	2004	NUM
ajfa-1289	245	3	)	)	PUNCT
ajfa-1289	245	4	about	about	ADP
ajfa-1289	245	5	an	an	DET
ajfa-1289	245	6	increasing	increase	VERB
ajfa-1289	245	7	trend	trend	NOUN
ajfa-1289	245	8	of	of	ADP
ajfa-1289	245	9	environmental	environmental	ADJ
ajfa-1289	245	10	disclosures	disclosure	NOUN
ajfa-1289	245	11	because	because	SCONJ
ajfa-1289	245	12	there	there	PRON
ajfa-1289	245	13	was	be	VERB
ajfa-1289	245	14	88	88	NUM
ajfa-1289	245	15	precent	precent	NOUN
ajfa-1289	245	16	of	of	ADP
ajfa-1289	245	17	companies	company	NOUN
ajfa-1289	245	18	providing	provide	VERB
ajfa-1289	245	19	environmental	environmental	ADJ
ajfa-1289	245	20	information	information	NOUN
ajfa-1289	245	21	in	in	ADP
ajfa-1289	245	22	their	their	PRON
ajfa-1289	245	23	annual	annual	ADJ
ajfa-1289	245	24	reports	report	NOUN
ajfa-1289	245	25	in	in	ADP
ajfa-1289	245	26	2010	2010	NUM
ajfa-1289	245	27	.	.	PUNCT
ajfa-1289	246	1	8	8	X
ajfa-1289	246	2	.	.	X
ajfa-1289	246	3	summary	summary	NOUN
ajfa-1289	246	4	and	and	CCONJ
ajfa-1289	246	5	limitations	limitation	NOUN
ajfa-1289	246	6	this	this	DET
ajfa-1289	246	7	study	study	NOUN
ajfa-1289	246	8	investigated	investigate	VERB
ajfa-1289	246	9	the	the	DET
ajfa-1289	246	10	extent	extent	NOUN
ajfa-1289	246	11	of	of	ADP
ajfa-1289	246	12	tbl	tbl	NOUN
ajfa-1289	246	13	reporting	report	VERB
ajfa-1289	246	14	in	in	ADP
ajfa-1289	246	15	annual	annual	ADJ
ajfa-1289	246	16	reports	report	NOUN
ajfa-1289	246	17	by	by	ADP
ajfa-1289	246	18	companies	company	NOUN
ajfa-1289	246	19	listed	list	VERB
ajfa-1289	246	20	on	on	ADP
ajfa-1289	246	21	the	the	DET
ajfa-1289	246	22	set	set	NOUN
ajfa-1289	246	23	and	and	CCONJ
ajfa-1289	246	24	tested	test	VERB
ajfa-1289	246	25	whether	whether	SCONJ
ajfa-1289	246	26	there	there	PRON
ajfa-1289	246	27	is	be	VERB
ajfa-1289	246	28	a	a	DET
ajfa-1289	246	29	relationship	relationship	NOUN
ajfa-1289	246	30	between	between	ADP
ajfa-1289	246	31	a	a	DET
ajfa-1289	246	32	variety	variety	NOUN
ajfa-1289	246	33	of	of	ADP
ajfa-1289	246	34	factors	factor	NOUN
ajfa-1289	246	35	and	and	CCONJ
ajfa-1289	246	36	the	the	DET
ajfa-1289	246	37	tbl	tbl	NOUN
ajfa-1289	246	38	reporting	reporting	NOUN
ajfa-1289	246	39	score	score	NOUN
ajfa-1289	246	40	.	.	PUNCT
ajfa-1289	247	1	the	the	DET
ajfa-1289	247	2	initial	initial	ADJ
ajfa-1289	247	3	findings	finding	NOUN
ajfa-1289	247	4	show	show	VERB
ajfa-1289	247	5	that	that	SCONJ
ajfa-1289	247	6	companies	company	NOUN
ajfa-1289	247	7	listed	list	VERB
ajfa-1289	247	8	on	on	ADP
ajfa-1289	247	9	the	the	DET
ajfa-1289	247	10	set	set	NOUN
ajfa-1289	247	11	undertook	undertake	VERB
ajfa-1289	247	12	more	more	ADJ
ajfa-1289	247	13	economic	economic	ADJ
ajfa-1289	247	14	reporting	reporting	NOUN
ajfa-1289	247	15	in	in	ADP
ajfa-1289	247	16	their	their	PRON
ajfa-1289	247	17	annual	annual	ADJ
ajfa-1289	247	18	reports	report	NOUN
ajfa-1289	247	19	than	than	ADP
ajfa-1289	247	20	social	social	ADJ
ajfa-1289	247	21	and	and	CCONJ
ajfa-1289	247	22	environmental	environmental	ADJ
ajfa-1289	247	23	reporting	reporting	NOUN
ajfa-1289	247	24	.	.	PUNCT
ajfa-1289	248	1	companies	company	NOUN
ajfa-1289	248	2	classified	classify	VERB
ajfa-1289	248	3	as	as	SCONJ
ajfa-1289	248	4	industrial	industrial	ADJ
ajfa-1289	248	5	undertook	undertake	VERB
ajfa-1289	248	6	the	the	DET
ajfa-1289	248	7	greatest	great	ADJ
ajfa-1289	248	8	extent	extent	NOUN
ajfa-1289	248	9	of	of	ADP
ajfa-1289	248	10	tbl	tbl	NOUN
ajfa-1289	248	11	reporting	reporting	NOUN
ajfa-1289	248	12	,	,	PUNCT
ajfa-1289	248	13	on	on	ADP
ajfa-1289	248	14	the	the	DET
ajfa-1289	248	15	other	other	ADJ
ajfa-1289	248	16	hand	hand	NOUN
ajfa-1289	248	17	,	,	PUNCT
ajfa-1289	248	18	companies	company	NOUN
ajfa-1289	248	19	in	in	ADP
ajfa-1289	248	20	the	the	DET
ajfa-1289	248	21	financial	financial	ADJ
ajfa-1289	248	22	group	group	NOUN
ajfa-1289	248	23	undertook	undertake	VERB
ajfa-1289	248	24	the	the	DET
ajfa-1289	248	25	lowest	low	ADJ
ajfa-1289	248	26	extent	extent	NOUN
ajfa-1289	248	27	of	of	ADP
ajfa-1289	248	28	reporting	reporting	NOUN
ajfa-1289	248	29	of	of	ADP
ajfa-1289	248	30	all	all	DET
ajfa-1289	248	31	the	the	DET
ajfa-1289	248	32	groups	group	NOUN
ajfa-1289	248	33	studied	study	VERB
ajfa-1289	248	34	.	.	PUNCT
ajfa-1289	249	1	there	there	PRON
ajfa-1289	249	2	were	be	VERB
ajfa-1289	249	3	statistically	statistically	ADV
ajfa-1289	249	4	significant	significant	ADJ
ajfa-1289	249	5	differences	difference	NOUN
ajfa-1289	249	6	between	between	ADP
ajfa-1289	249	7	the	the	DET
ajfa-1289	249	8	tbl	tbl	NOUN
ajfa-1289	249	9	reporting	reporting	NOUN
ajfa-1289	249	10	scores	score	NOUN
ajfa-1289	249	11	of	of	ADP
ajfa-1289	249	12	high	high	ADJ
ajfa-1289	249	13	and	and	CCONJ
ajfa-1289	249	14	low	low	ADJ
ajfa-1289	249	15	profile	profile	NOUN
ajfa-1289	249	16	companies	company	NOUN
ajfa-1289	249	17	.	.	PUNCT
ajfa-1289	250	1	there	there	PRON
ajfa-1289	250	2	were	be	VERB
ajfa-1289	250	3	also	also	ADV
ajfa-1289	250	4	significant	significant	ADJ
ajfa-1289	250	5	differences	difference	NOUN
ajfa-1289	250	6	in	in	ADP
ajfa-1289	250	7	the	the	DET
ajfa-1289	250	8	reporting	reporting	NOUN
ajfa-1289	250	9	practices	practice	NOUN
ajfa-1289	250	10	among	among	ADP
ajfa-1289	250	11	industry	industry	NOUN
ajfa-1289	250	12	groups	group	NOUN
ajfa-1289	250	13	but	but	CCONJ
ajfa-1289	250	14	the	the	DET
ajfa-1289	250	15	results	result	NOUN
ajfa-1289	250	16	were	be	AUX
ajfa-1289	250	17	unable	unable	ADJ
ajfa-1289	250	18	to	to	PART
ajfa-1289	250	19	detect	detect	VERB
ajfa-1289	250	20	any	any	DET
ajfa-1289	250	21	relationship	relationship	NOUN
ajfa-1289	250	22	between	between	ADP
ajfa-1289	250	23	the	the	DET
ajfa-1289	250	24	various	various	ADJ
ajfa-1289	250	25	factors	factor	NOUN
ajfa-1289	250	26	studied	study	VERB
ajfa-1289	250	27	and	and	CCONJ
ajfa-1289	250	28	the	the	DET
ajfa-1289	250	29	tbl	tbl	NOUN
ajfa-1289	250	30	disclosure	disclosure	NOUN
ajfa-1289	250	31	score	score	NOUN
ajfa-1289	250	32	,	,	PUNCT
ajfa-1289	250	33	there	there	PRON
ajfa-1289	250	34	was	be	VERB
ajfa-1289	250	35	a	a	DET
ajfa-1289	250	36	correlation	correlation	NOUN
ajfa-1289	250	37	between	between	ADP
ajfa-1289	250	38	age	age	NOUN
ajfa-1289	250	39	,	,	PUNCT
ajfa-1289	250	40	type	type	NOUN
ajfa-1289	250	41	of	of	ADP
ajfa-1289	250	42	business	business	NOUN
ajfa-1289	250	43	,	,	PUNCT
ajfa-1289	250	44	and	and	CCONJ
ajfa-1289	250	45	liquidity	liquidity	NOUN
ajfa-1289	250	46	with	with	ADP
ajfa-1289	250	47	the	the	DET
ajfa-1289	250	48	economic	economic	ADJ
ajfa-1289	250	49	information	information	NOUN
ajfa-1289	250	50	reporting	report	VERB
ajfa-1289	250	51	score	score	NOUN
ajfa-1289	250	52	as	as	ADV
ajfa-1289	250	53	well	well	ADV
ajfa-1289	250	54	as	as	ADP
ajfa-1289	250	55	between	between	ADP
ajfa-1289	250	56	size	size	NOUN
ajfa-1289	250	57	of	of	ADP
ajfa-1289	250	58	company	company	NOUN
ajfa-1289	250	59	,	,	PUNCT
ajfa-1289	250	60	risk	risk	NOUN
ajfa-1289	250	61	,	,	PUNCT
ajfa-1289	250	62	and	and	CCONJ
ajfa-1289	250	63	profitability	profitability	NOUN
ajfa-1289	250	64	and	and	CCONJ
ajfa-1289	250	65	the	the	DET
ajfa-1289	250	66	environmental	environmental	ADJ
ajfa-1289	250	67	information	information	NOUN
ajfa-1289	250	68	disclosure	disclosure	NOUN
ajfa-1289	250	69	score	score	NOUN
ajfa-1289	250	70	.	.	PUNCT
ajfa-1289	251	1	the	the	DET
ajfa-1289	251	2	implication	implication	NOUN
ajfa-1289	251	3	of	of	ADP
ajfa-1289	251	4	these	these	DET
ajfa-1289	251	5	findings	finding	NOUN
ajfa-1289	251	6	is	be	AUX
ajfa-1289	251	7	that	that	SCONJ
ajfa-1289	251	8	stakeholders	stakeholder	NOUN
ajfa-1289	251	9	in	in	ADP
ajfa-1289	251	10	thailand	thailand	PROPN
ajfa-1289	251	11	,	,	PUNCT
ajfa-1289	251	12	(	(	PUNCT
ajfa-1289	251	13	a	a	DET
ajfa-1289	251	14	developing	develop	VERB
ajfa-1289	251	15	country	country	NOUN
ajfa-1289	251	16	)	)	PUNCT
ajfa-1289	251	17	exert	exert	VERB
ajfa-1289	251	18	less	less	ADJ
ajfa-1289	251	19	pressure	pressure	NOUN
ajfa-1289	251	20	on	on	ADP
ajfa-1289	251	21	companies	company	NOUN
ajfa-1289	251	22	to	to	PART
ajfa-1289	251	23	undertake	undertake	VERB
ajfa-1289	251	24	tbl	tbl	NOUN
ajfa-1289	251	25	reporting	reporting	NOUN
ajfa-1289	251	26	than	than	SCONJ
ajfa-1289	251	27	do	do	VERB
ajfa-1289	251	28	stakeholders	stakeholder	NOUN
ajfa-1289	251	29	in	in	ADP
ajfa-1289	251	30	developed	develop	VERB
ajfa-1289	251	31	countries	country	NOUN
ajfa-1289	251	32	(	(	PUNCT
ajfa-1289	251	33	the	the	DET
ajfa-1289	251	34	usa	usa	PROPN
ajfa-1289	251	35	and	and	CCONJ
ajfa-1289	251	36	japan	japan	PROPN
ajfa-1289	251	37	,	,	PUNCT
ajfa-1289	251	38	see	see	VERB
ajfa-1289	251	39	ho	ho	PROPN
ajfa-1289	251	40	and	and	CCONJ
ajfa-1289	251	41	taylor	taylor	PROPN
ajfa-1289	251	42	,	,	PUNCT
ajfa-1289	251	43	2007	2007	NUM
ajfa-1289	251	44	)	)	PUNCT
ajfa-1289	251	45	.	.	PUNCT
ajfa-1289	252	1	therefore	therefore	ADV
ajfa-1289	252	2	,	,	PUNCT
ajfa-1289	252	3	stakeholder	stakeholder	NOUN
ajfa-1289	252	4	theory	theory	NOUN
ajfa-1289	252	5	may	may	AUX
ajfa-1289	252	6	not	not	PART
ajfa-1289	252	7	be	be	AUX
ajfa-1289	252	8	applicable	applicable	ADJ
ajfa-1289	252	9	in	in	ADP
ajfa-1289	252	10	developing	develop	VERB
ajfa-1289	252	11	countries	country	NOUN
ajfa-1289	252	12	.	.	PUNCT
ajfa-1289	253	1	as	as	ADV
ajfa-1289	253	2	far	far	ADV
ajfa-1289	253	3	as	as	SCONJ
ajfa-1289	253	4	the	the	DET
ajfa-1289	253	5	researcher	researcher	NOUN
ajfa-1289	253	6	is	be	AUX
ajfa-1289	253	7	aware	aware	ADJ
ajfa-1289	253	8	,	,	PUNCT
ajfa-1289	253	9	this	this	DET
ajfa-1289	253	10	study	study	NOUN
ajfa-1289	253	11	is	be	AUX
ajfa-1289	253	12	the	the	DET
ajfa-1289	253	13	first	first	ADJ
ajfa-1289	253	14	to	to	PART
ajfa-1289	253	15	investigate	investigate	VERB
ajfa-1289	253	16	tbl	tbl	NOUN
ajfa-1289	253	17	disclosures	disclosure	NOUN
ajfa-1289	253	18	in	in	ADP
ajfa-1289	253	19	the	the	DET
ajfa-1289	253	20	annual	annual	ADJ
ajfa-1289	253	21	reports	report	NOUN
ajfa-1289	253	22	of	of	ADP
ajfa-1289	253	23	companies	company	NOUN
ajfa-1289	253	24	listed	list	VERB
ajfa-1289	253	25	on	on	ADP
ajfa-1289	253	26	the	the	DET
ajfa-1289	253	27	set	set	NOUN
ajfa-1289	253	28	,	,	PUNCT
ajfa-1289	253	29	and	and	CCONJ
ajfa-1289	253	30	to	to	PART
ajfa-1289	253	31	assess	assess	VERB
ajfa-1289	253	32	the	the	DET
ajfa-1289	253	33	factors	factor	NOUN
ajfa-1289	253	34	influencing	influence	VERB
ajfa-1289	253	35	tbl	tbl	NOUN
ajfa-1289	253	36	reporting	reporting	NOUN
ajfa-1289	253	37	in	in	ADP
ajfa-1289	253	38	thailand	thailand	PROPN
ajfa-1289	253	39	.	.	PUNCT
ajfa-1289	254	1	as	as	ADP
ajfa-1289	254	2	such	such	ADJ
ajfa-1289	254	3	,	,	PUNCT
ajfa-1289	254	4	this	this	DET
ajfa-1289	254	5	study	study	NOUN
ajfa-1289	254	6	extends	extend	VERB
ajfa-1289	254	7	the	the	DET
ajfa-1289	254	8	knowledge	knowledge	NOUN
ajfa-1289	254	9	about	about	ADP
ajfa-1289	254	10	tbl	tbl	NOUN
ajfa-1289	254	11	reporting	report	VERB
ajfa-1289	254	12	by	by	ADP
ajfa-1289	254	13	thai	thai	ADJ
ajfa-1289	254	14	listed	list	VERB
ajfa-1289	254	15	companies	company	NOUN
ajfa-1289	254	16	and	and	CCONJ
ajfa-1289	254	17	provides	provide	VERB
ajfa-1289	254	18	practical	practical	ADJ
ajfa-1289	254	19	benefit	benefit	NOUN
ajfa-1289	254	20	.	.	PUNCT
ajfa-1289	255	1	it	it	PRON
ajfa-1289	255	2	shows	show	VERB
ajfa-1289	255	3	that	that	SCONJ
ajfa-1289	255	4	the	the	DET
ajfa-1289	255	5	development	development	NOUN
ajfa-1289	255	6	of	of	ADP
ajfa-1289	255	7	regulations	regulation	NOUN
ajfa-1289	255	8	,	,	PUNCT
ajfa-1289	255	9	even	even	ADV
ajfa-1289	255	10	based	base	VERB
ajfa-1289	255	11	on	on	ADP
ajfa-1289	255	12	a	a	DET
ajfa-1289	255	13	comply	comply	ADJ
ajfa-1289	255	14	-	-	PUNCT
ajfa-1289	255	15	or	or	CCONJ
ajfa-1289	255	16	-	-	PUNCT
ajfa-1289	255	17	explain	explain	VERB
ajfa-1289	255	18	approach	approach	NOUN
ajfa-1289	255	19	has	have	AUX
ajfa-1289	255	20	increased	increase	VERB
ajfa-1289	255	21	the	the	DET
ajfa-1289	255	22	disclosure	disclosure	NOUN
ajfa-1289	255	23	of	of	ADP
ajfa-1289	255	24	social	social	ADJ
ajfa-1289	255	25	and	and	CCONJ
ajfa-1289	255	26	environmental	environmental	ADJ
ajfa-1289	255	27	information	information	NOUN
ajfa-1289	255	28	.	.	PUNCT
ajfa-1289	256	1	the	the	DET
ajfa-1289	256	2	study	study	NOUN
ajfa-1289	256	3	asian	asian	PROPN
ajfa-1289	256	4	journal	journal	PROPN
ajfa-1289	256	5	of	of	ADP
ajfa-1289	256	6	finance	finance	PROPN
ajfa-1289	256	7	&	&	CCONJ
ajfa-1289	256	8	accounting	accounting	PROPN
ajfa-1289	256	9	issn	issn	PROPN
ajfa-1289	256	10	1946	1946	NUM
ajfa-1289	256	11	-	-	PUNCT
ajfa-1289	256	12	052x	052x	NOUN
ajfa-1289	256	13	2012	2012	NUM
ajfa-1289	256	14	,	,	PUNCT
ajfa-1289	256	15	vol	vol	NOUN
ajfa-1289	256	16	.	.	PROPN
ajfa-1289	256	17	4	4	NUM
ajfa-1289	256	18	,	,	PUNCT
ajfa-1289	256	19	no	no	INTJ
ajfa-1289	256	20	.	.	NOUN
ajfa-1289	256	21	1	1	NUM
ajfa-1289	256	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1289	256	23	87	87	NUM
ajfa-1289	256	24	also	also	ADV
ajfa-1289	256	25	contributes	contribute	VERB
ajfa-1289	256	26	to	to	ADP
ajfa-1289	256	27	the	the	DET
ajfa-1289	256	28	tbl	tbl	NOUN
ajfa-1289	256	29	reporting	reporting	NOUN
ajfa-1289	256	30	,	,	PUNCT
ajfa-1289	256	31	and	and	CCONJ
ajfa-1289	256	32	social	social	ADJ
ajfa-1289	256	33	and	and	CCONJ
ajfa-1289	256	34	environmental	environmental	ADJ
ajfa-1289	256	35	accounting	accounting	NOUN
ajfa-1289	256	36	literature	literature	NOUN
ajfa-1289	256	37	,	,	PUNCT
ajfa-1289	256	38	because	because	SCONJ
ajfa-1289	256	39	it	it	PRON
ajfa-1289	256	40	provides	provide	VERB
ajfa-1289	256	41	insights	insight	NOUN
ajfa-1289	256	42	into	into	ADP
ajfa-1289	256	43	the	the	DET
ajfa-1289	256	44	tbl	tbl	NOUN
ajfa-1289	256	45	reporting	reporting	NOUN
ajfa-1289	256	46	,	,	PUNCT
ajfa-1289	256	47	and	and	CCONJ
ajfa-1289	256	48	social	social	ADJ
ajfa-1289	256	49	environmental	environmental	ADJ
ajfa-1289	256	50	disclosure	disclosure	NOUN
ajfa-1289	256	51	practices	practice	NOUN
ajfa-1289	256	52	of	of	ADP
ajfa-1289	256	53	listed	list	VERB
ajfa-1289	256	54	companies	company	NOUN
ajfa-1289	256	55	with	with	ADP
ajfa-1289	256	56	respect	respect	NOUN
ajfa-1289	256	57	to	to	ADP
ajfa-1289	256	58	their	their	PRON
ajfa-1289	256	59	operations	operation	NOUN
ajfa-1289	256	60	within	within	ADP
ajfa-1289	256	61	developing	develop	VERB
ajfa-1289	256	62	countries	country	NOUN
ajfa-1289	256	63	where	where	SCONJ
ajfa-1289	256	64	there	there	PRON
ajfa-1289	256	65	have	have	VERB
ajfa-1289	256	66	to	to	ADP
ajfa-1289	256	67	date	date	NOUN
ajfa-1289	256	68	been	be	AUX
ajfa-1289	256	69	a	a	DET
ajfa-1289	256	70	limited	limited	ADJ
ajfa-1289	256	71	number	number	NOUN
ajfa-1289	256	72	of	of	ADP
ajfa-1289	256	73	published	publish	VERB
ajfa-1289	256	74	studies	study	NOUN
ajfa-1289	256	75	(	(	PUNCT
ajfa-1289	256	76	m.	m.	NOUN
ajfa-1289	256	77	a.	a.	PROPN
ajfa-1289	256	78	islam	islam	PROPN
ajfa-1289	256	79	&	&	CCONJ
ajfa-1289	256	80	c.	c.	PROPN
ajfa-1289	256	81	deegan	deegan	PROPN
ajfa-1289	256	82	,	,	PUNCT
ajfa-1289	256	83	2010	2010	NUM
ajfa-1289	256	84	)	)	PUNCT
ajfa-1289	256	85	.	.	PUNCT
ajfa-1289	257	1	there	there	PRON
ajfa-1289	257	2	are	be	VERB
ajfa-1289	257	3	some	some	DET
ajfa-1289	257	4	limitations	limitation	NOUN
ajfa-1289	257	5	associated	associate	VERB
ajfa-1289	257	6	with	with	ADP
ajfa-1289	257	7	the	the	DET
ajfa-1289	257	8	method	method	NOUN
ajfa-1289	257	9	adopted	adopt	VERB
ajfa-1289	257	10	in	in	ADP
ajfa-1289	257	11	the	the	DET
ajfa-1289	257	12	study	study	NOUN
ajfa-1289	257	13	.	.	PUNCT
ajfa-1289	258	1	first	first	ADV
ajfa-1289	258	2	,	,	PUNCT
ajfa-1289	258	3	the	the	DET
ajfa-1289	258	4	sample	sample	NOUN
ajfa-1289	258	5	consisted	consist	VERB
ajfa-1289	258	6	of	of	ADP
ajfa-1289	258	7	only	only	ADV
ajfa-1289	258	8	the	the	DET
ajfa-1289	258	9	top	top	ADJ
ajfa-1289	258	10	50	50	NUM
ajfa-1289	258	11	thai	thai	NOUN
ajfa-1289	258	12	companies	company	NOUN
ajfa-1289	258	13	;	;	PUNCT
ajfa-1289	258	14	intuitively	intuitively	ADV
ajfa-1289	258	15	if	if	SCONJ
ajfa-1289	258	16	disclosures	disclosure	NOUN
ajfa-1289	258	17	are	be	AUX
ajfa-1289	258	18	to	to	PART
ajfa-1289	258	19	be	be	AUX
ajfa-1289	258	20	made	make	VERB
ajfa-1289	258	21	,	,	PUNCT
ajfa-1289	258	22	these	these	PRON
ajfa-1289	258	23	are	be	AUX
ajfa-1289	258	24	the	the	DET
ajfa-1289	258	25	most	most	ADV
ajfa-1289	258	26	likely	likely	ADJ
ajfa-1289	258	27	companies	company	NOUN
ajfa-1289	258	28	to	to	PART
ajfa-1289	258	29	make	make	VERB
ajfa-1289	258	30	them	they	PRON
ajfa-1289	258	31	.	.	PUNCT
ajfa-1289	259	1	however	however	ADV
ajfa-1289	259	2	,	,	PUNCT
ajfa-1289	259	3	the	the	DET
ajfa-1289	259	4	results	result	NOUN
ajfa-1289	259	5	may	may	AUX
ajfa-1289	259	6	have	have	AUX
ajfa-1289	259	7	been	be	AUX
ajfa-1289	259	8	different	different	ADJ
ajfa-1289	259	9	if	if	SCONJ
ajfa-1289	259	10	the	the	DET
ajfa-1289	259	11	composition	composition	NOUN
ajfa-1289	259	12	of	of	ADP
ajfa-1289	259	13	the	the	DET
ajfa-1289	259	14	sample	sample	NOUN
ajfa-1289	259	15	was	be	AUX
ajfa-1289	259	16	different	different	ADJ
ajfa-1289	259	17	and	and	CCONJ
ajfa-1289	259	18	sampled	sample	VERB
ajfa-1289	259	19	both	both	CCONJ
ajfa-1289	259	20	large	large	ADJ
ajfa-1289	259	21	and	and	CCONJ
ajfa-1289	259	22	smaller	small	ADJ
ajfa-1289	259	23	companies	company	NOUN
ajfa-1289	259	24	.	.	PUNCT
ajfa-1289	260	1	second	second	ADJ
ajfa-1289	260	2	,	,	PUNCT
ajfa-1289	260	3	there	there	PRON
ajfa-1289	260	4	may	may	AUX
ajfa-1289	260	5	be	be	AUX
ajfa-1289	260	6	scope	scope	NOUN
ajfa-1289	260	7	for	for	ADP
ajfa-1289	260	8	explaining	explain	VERB
ajfa-1289	260	9	the	the	DET
ajfa-1289	260	10	extent	extent	NOUN
ajfa-1289	260	11	of	of	ADP
ajfa-1289	260	12	tbl	tbl	NOUN
ajfa-1289	260	13	reporting	report	VERB
ajfa-1289	260	14	by	by	ADP
ajfa-1289	260	15	using	use	VERB
ajfa-1289	260	16	other	other	ADJ
ajfa-1289	260	17	variables	variable	NOUN
ajfa-1289	260	18	.	.	PUNCT
ajfa-1289	261	1	further	further	ADJ
ajfa-1289	261	2	research	research	NOUN
ajfa-1289	261	3	is	be	AUX
ajfa-1289	261	4	needed	need	VERB
ajfa-1289	261	5	to	to	PART
ajfa-1289	261	6	compare	compare	VERB
ajfa-1289	261	7	the	the	DET
ajfa-1289	261	8	tbl	tbl	NOUN
ajfa-1289	261	9	disclosure	disclosure	NOUN
ajfa-1289	261	10	practices	practice	NOUN
ajfa-1289	261	11	of	of	ADP
ajfa-1289	261	12	thai	thai	ADJ
ajfa-1289	261	13	listed	list	VERB
ajfa-1289	261	14	companies	company	NOUN
ajfa-1289	261	15	in	in	ADP
ajfa-1289	261	16	other	other	ADJ
ajfa-1289	261	17	media	medium	NOUN
ajfa-1289	261	18	such	such	ADJ
ajfa-1289	261	19	as	as	ADP
ajfa-1289	261	20	websites	website	NOUN
ajfa-1289	261	21	and/or	and/or	CCONJ
ajfa-1289	261	22	stand	stand	VERB
ajfa-1289	261	23	-	-	PUNCT
ajfa-1289	261	24	alone	alone	ADJ
ajfa-1289	261	25	reports	report	NOUN
ajfa-1289	261	26	;	;	PUNCT
ajfa-1289	261	27	to	to	PART
ajfa-1289	261	28	ascertain	ascertain	VERB
ajfa-1289	261	29	why	why	SCONJ
ajfa-1289	261	30	voluntary	voluntary	ADJ
ajfa-1289	261	31	disclosures	disclosure	NOUN
ajfa-1289	261	32	are	be	AUX
ajfa-1289	261	33	made	make	VERB
ajfa-1289	261	34	,	,	PUNCT
ajfa-1289	261	35	and	and	CCONJ
ajfa-1289	261	36	whether	whether	SCONJ
ajfa-1289	261	37	disclosures	disclosure	NOUN
ajfa-1289	261	38	are	be	AUX
ajfa-1289	261	39	related	relate	VERB
ajfa-1289	261	40	to	to	ADP
ajfa-1289	261	41	firm	firm	ADJ
ajfa-1289	261	42	performance	performance	NOUN
ajfa-1289	261	43	.	.	PUNCT
ajfa-1289	262	1	references	reference	NOUN
ajfa-1289	262	2	adams	adams	PROPN
ajfa-1289	262	3	,	,	PUNCT
ajfa-1289	262	4	c.	c.	PROPN
ajfa-1289	262	5	,	,	PUNCT
ajfa-1289	262	6	hill	hill	PROPN
ajfa-1289	262	7	,	,	PUNCT
ajfa-1289	262	8	w.-y	w.-y	PROPN
ajfa-1289	262	9	.	.	PUNCT
ajfa-1289	262	10	,	,	PUNCT
ajfa-1289	262	11	&	&	CCONJ
ajfa-1289	262	12	roberts	roberts	PROPN
ajfa-1289	262	13	,	,	PUNCT
ajfa-1289	262	14	c.	c.	PROPN
ajfa-1289	262	15	(	(	PUNCT
ajfa-1289	262	16	1998	1998	NUM
ajfa-1289	262	17	)	)	PUNCT
ajfa-1289	262	18	.	.	PUNCT
ajfa-1289	263	1	corporate	corporate	ADJ
ajfa-1289	263	2	social	social	ADJ
ajfa-1289	263	3	reporting	reporting	NOUN
ajfa-1289	263	4	practices	practice	NOUN
ajfa-1289	263	5	in	in	ADP
ajfa-1289	263	6	western	western	ADJ
ajfa-1289	263	7	europe	europe	PROPN
ajfa-1289	263	8	:	:	PUNCT
ajfa-1289	263	9	legitimating	legitimate	VERB
ajfa-1289	263	10	corporate	corporate	ADJ
ajfa-1289	263	11	behaviour	behaviour	NOUN
ajfa-1289	263	12	?	?	PUNCT
ajfa-1289	264	1	british	british	ADJ
ajfa-1289	264	2	accounting	accounting	PROPN
ajfa-1289	264	3	review	review	PROPN
ajfa-1289	264	4	,	,	PUNCT
ajfa-1289	264	5	30(1	30(1	NUM
ajfa-1289	264	6	)	)	PUNCT
ajfa-1289	264	7	,	,	PUNCT
ajfa-1289	264	8	1	1	NUM
ajfa-1289	264	9	-	-	SYM
ajfa-1289	264	10	21	21	NUM
ajfa-1289	264	11	.	.	PUNCT
ajfa-1289	265	1	http://dx.doi.org/10.1006/bare.1997.0060	http://dx.doi.org/10.1006/bare.1997.0060	PROPN
ajfa-1289	265	2	ahmad	ahmad	PROPN
ajfa-1289	265	3	,	,	PUNCT
ajfa-1289	265	4	n.	n.	PROPN
ajfa-1289	265	5	n.	n.	PROPN
ajfa-1289	265	6	n.	n.	PROPN
ajfa-1289	265	7	,	,	PUNCT
ajfa-1289	265	8	&	&	CCONJ
ajfa-1289	265	9	sulaiman	sulaiman	PROPN
ajfa-1289	265	10	,	,	PUNCT
ajfa-1289	265	11	m.	m.	NOUN
ajfa-1289	265	12	(	(	PUNCT
ajfa-1289	265	13	2004	2004	NUM
ajfa-1289	265	14	)	)	PUNCT
ajfa-1289	265	15	.	.	PUNCT
ajfa-1289	266	1	environmental	environmental	ADJ
ajfa-1289	266	2	disclosures	disclosure	NOUN
ajfa-1289	266	3	in	in	ADP
ajfa-1289	266	4	malaysian	malaysian	ADJ
ajfa-1289	266	5	annual	annual	ADJ
ajfa-1289	266	6	reports	report	NOUN
ajfa-1289	266	7	:	:	PUNCT
ajfa-1289	266	8	a	a	DET
ajfa-1289	266	9	legitimacy	legitimacy	NOUN
ajfa-1289	266	10	theory	theory	NOUN
ajfa-1289	266	11	perspective	perspective	NOUN
ajfa-1289	266	12	.	.	PUNCT
ajfa-1289	267	1	ijcm	ijcm	PROPN
ajfa-1289	267	2	,	,	PUNCT
ajfa-1289	267	3	14(1	14(1	NUM
ajfa-1289	267	4	)	)	PUNCT
ajfa-1289	267	5	,	,	PUNCT
ajfa-1289	267	6	44	44	NUM
ajfa-1289	267	7	-	-	SYM
ajfa-1289	267	8	58	58	NUM
ajfa-1289	267	9	.	.	PUNCT
ajfa-1289	268	1	balal	balal	PROPN
ajfa-1289	268	2	,	,	PUNCT
ajfa-1289	268	3	a.	a.	PROPN
ajfa-1289	268	4	r.	r.	PROPN
ajfa-1289	268	5	(	(	PUNCT
ajfa-1289	268	6	2000	2000	NUM
ajfa-1289	268	7	)	)	PUNCT
ajfa-1289	268	8	.	.	PUNCT
ajfa-1289	269	1	environmental	environmental	ADJ
ajfa-1289	269	2	reporting	reporting	NOUN
ajfa-1289	269	3	in	in	ADP
ajfa-1289	269	4	developing	develop	VERB
ajfa-1289	269	5	countries	country	NOUN
ajfa-1289	269	6	:	:	PUNCT
ajfa-1289	269	7	empirical	empirical	ADJ
ajfa-1289	269	8	evidence	evidence	NOUN
ajfa-1289	269	9	from	from	ADP
ajfa-1289	269	10	bangladesh	bangladesh	PROPN
ajfa-1289	269	11	.	.	PUNCT
ajfa-1289	270	1	eco	eco	PROPN
ajfa-1289	270	2	management	management	NOUN
ajfa-1289	270	3	and	and	CCONJ
ajfa-1289	270	4	auditing	auditing	NOUN
ajfa-1289	270	5	,	,	PUNCT
ajfa-1289	270	6	7(3	7(3	NUM
ajfa-1289	270	7	)	)	PUNCT
ajfa-1289	270	8	,	,	PUNCT
ajfa-1289	270	9	114	114	NUM
ajfa-1289	270	10	-	-	SYM
ajfa-1289	270	11	121	121	NUM
ajfa-1289	270	12	.	.	PUNCT
ajfa-1289	271	1	http://dx.doi.org/10.1002/1099-0925(200009)7:3<114::aid-ema131>3.0.co;2-e	http://dx.doi.org/10.1002/1099-0925(200009)7:3<114::aid-ema131>3.0.co;2-e	PROPN
ajfa-1289	271	2	belkaoui	belkaoui	NOUN
ajfa-1289	271	3	,	,	PUNCT
ajfa-1289	271	4	b.	b.	PROPN
ajfa-1289	271	5	h.	h.	PROPN
ajfa-1289	271	6	,	,	PUNCT
ajfa-1289	271	7	&	&	CCONJ
ajfa-1289	271	8	karpik	karpik	PROPN
ajfa-1289	271	9	,	,	PUNCT
ajfa-1289	271	10	p.	p.	NOUN
ajfa-1289	271	11	g.	g.	PROPN
ajfa-1289	271	12	(	(	PUNCT
ajfa-1289	271	13	1989	1989	NUM
ajfa-1289	271	14	)	)	PUNCT
ajfa-1289	271	15	.	.	PUNCT
ajfa-1289	272	1	determinants	determinant	NOUN
ajfa-1289	272	2	of	of	ADP
ajfa-1289	272	3	the	the	DET
ajfa-1289	272	4	corporate	corporate	ADJ
ajfa-1289	272	5	decision	decision	NOUN
ajfa-1289	272	6	to	to	PART
ajfa-1289	272	7	disclose	disclose	VERB
ajfa-1289	272	8	social	social	ADJ
ajfa-1289	272	9	information	information	NOUN
ajfa-1289	272	10	.	.	PUNCT
ajfa-1289	273	1	accounting	accounting	NOUN
ajfa-1289	273	2	,	,	PUNCT
ajfa-1289	273	3	auditing	auditing	NOUN
ajfa-1289	273	4	&	&	CCONJ
ajfa-1289	273	5	accountability	accountability	NOUN
ajfa-1289	273	6	journal	journal	NOUN
ajfa-1289	273	7	,	,	PUNCT
ajfa-1289	273	8	2(1	2(1	NUM
ajfa-1289	273	9	)	)	PUNCT
ajfa-1289	273	10	,	,	PUNCT
ajfa-1289	273	11	36	36	NUM
ajfa-1289	273	12	-	-	SYM
ajfa-1289	273	13	51	51	NUM
ajfa-1289	273	14	.	.	PUNCT
ajfa-1289	274	1	http://dx.doi.org/10.1108/09513578910132240	http://dx.doi.org/10.1108/09513578910132240	NOUN
ajfa-1289	274	2	branco	branco	PROPN
ajfa-1289	274	3	,	,	PUNCT
ajfa-1289	274	4	m.	m.	PROPN
ajfa-1289	274	5	c.	c.	PROPN
ajfa-1289	274	6	,	,	PUNCT
ajfa-1289	274	7	eugenio	eugenio	PROPN
ajfa-1289	274	8	,	,	PUNCT
ajfa-1289	274	9	t.	t.	PROPN
ajfa-1289	274	10	,	,	PUNCT
ajfa-1289	274	11	&	&	CCONJ
ajfa-1289	274	12	ribeiro	ribeiro	PROPN
ajfa-1289	274	13	,	,	PUNCT
ajfa-1289	274	14	j.	j.	PROPN
ajfa-1289	274	15	(	(	PUNCT
ajfa-1289	274	16	2008	2008	NUM
ajfa-1289	274	17	)	)	PUNCT
ajfa-1289	274	18	.	.	PUNCT
ajfa-1289	275	1	environmental	environmental	ADJ
ajfa-1289	275	2	disclosure	disclosure	NOUN
ajfa-1289	275	3	in	in	ADP
ajfa-1289	275	4	response	response	NOUN
ajfa-1289	275	5	to	to	ADP
ajfa-1289	275	6	public	public	ADJ
ajfa-1289	275	7	perception	perception	NOUN
ajfa-1289	275	8	of	of	ADP
ajfa-1289	275	9	environmental	environmental	ADJ
ajfa-1289	275	10	threats	threat	NOUN
ajfa-1289	275	11	:	:	PUNCT
ajfa-1289	275	12	the	the	DET
ajfa-1289	275	13	case	case	NOUN
ajfa-1289	275	14	of	of	ADP
ajfa-1289	275	15	co	co	NOUN
ajfa-1289	275	16	-	-	NOUN
ajfa-1289	275	17	incineration	incineration	NOUN
ajfa-1289	275	18	in	in	ADP
ajfa-1289	275	19	portugal	portugal	PROPN
ajfa-1289	275	20	.	.	PUNCT
ajfa-1289	276	1	journal	journal	PROPN
ajfa-1289	276	2	of	of	ADP
ajfa-1289	276	3	communication	communication	NOUN
ajfa-1289	276	4	management	management	NOUN
ajfa-1289	276	5	,	,	PUNCT
ajfa-1289	276	6	12(2	12(2	NUM
ajfa-1289	276	7	)	)	PUNCT
ajfa-1289	276	8	,	,	PUNCT
ajfa-1289	276	9	136	136	NUM
ajfa-1289	276	10	-	-	SYM
ajfa-1289	276	11	151	151	NUM
ajfa-1289	276	12	.	.	PUNCT
ajfa-1289	277	1	http://dx.doi.org/10.1108/13632540810881956	http://dx.doi.org/10.1108/13632540810881956	PROPN
ajfa-1289	277	2	carrol	carrol	PROPN
ajfa-1289	277	3	,	,	PUNCT
ajfa-1289	277	4	a.	a.	PROPN
ajfa-1289	277	5	,	,	PUNCT
ajfa-1289	277	6	&	&	CCONJ
ajfa-1289	277	7	bucholtz	bucholtz	PROPN
ajfa-1289	277	8	,	,	PUNCT
ajfa-1289	277	9	a.	a.	PROPN
ajfa-1289	277	10	k.	k.	PROPN
ajfa-1289	277	11	(	(	PUNCT
ajfa-1289	277	12	2006	2006	NUM
ajfa-1289	277	13	)	)	PUNCT
ajfa-1289	277	14	.	.	PUNCT
ajfa-1289	278	1	business	business	NOUN
ajfa-1289	278	2	and	and	CCONJ
ajfa-1289	278	3	society	society	NOUN
ajfa-1289	278	4	:	:	PUNCT
ajfa-1289	278	5	ethics	ethic	NOUN
ajfa-1289	278	6	and	and	CCONJ
ajfa-1289	278	7	stakeholder	stakeholder	NOUN
ajfa-1289	278	8	management	management	NOUN
ajfa-1289	278	9	.	.	PUNCT
ajfa-1289	279	1	south	south	ADJ
ajfa-1289	279	2	western	western	ADJ
ajfa-1289	279	3	publishing	publishing	NOUN
ajfa-1289	279	4	:	:	PUNCT
ajfa-1289	279	5	thompson	thompson	PROPN
ajfa-1289	279	6	.	.	PUNCT
ajfa-1289	280	1	cheng	cheng	PROPN
ajfa-1289	280	2	,	,	PUNCT
ajfa-1289	280	3	l.	l.	PROPN
ajfa-1289	280	4	h.	h.	PROPN
ajfa-1289	280	5	,	,	PUNCT
ajfa-1289	280	6	&	&	CCONJ
ajfa-1289	280	7	fan	fan	PROPN
ajfa-1289	280	8	,	,	PUNCT
ajfa-1289	280	9	h.	h.	PROPN
ajfa-1289	280	10	k.	k.	PROPN
ajfa-1289	280	11	(	(	PUNCT
ajfa-1289	280	12	2010	2010	NUM
ajfa-1289	280	13	)	)	PUNCT
ajfa-1289	280	14	.	.	PUNCT
ajfa-1289	281	1	drivers	driver	NOUN
ajfa-1289	281	2	of	of	ADP
ajfa-1289	281	3	environmental	environmental	ADJ
ajfa-1289	281	4	disclosure	disclosure	NOUN
ajfa-1289	281	5	and	and	CCONJ
ajfa-1289	281	6	stakeholder	stakeholder	NOUN
ajfa-1289	281	7	expectation	expectation	NOUN
ajfa-1289	281	8	:	:	PUNCT
ajfa-1289	281	9	evidence	evidence	NOUN
ajfa-1289	281	10	from	from	ADP
ajfa-1289	281	11	taiwan	taiwan	PROPN
ajfa-1289	281	12	.	.	PUNCT
ajfa-1289	282	1	journal	journal	PROPN
ajfa-1289	282	2	of	of	ADP
ajfa-1289	282	3	business	business	NOUN
ajfa-1289	282	4	ethics	ethic	NOUN
ajfa-1289	282	5	,	,	PUNCT
ajfa-1289	282	6	96	96	NUM
ajfa-1289	282	7	,	,	PUNCT
ajfa-1289	282	8	435	435	NUM
ajfa-1289	282	9	-	-	SYM
ajfa-1289	282	10	451	451	NUM
ajfa-1289	282	11	.	.	PUNCT
ajfa-1289	282	12	http://dx.doi.org/10.1007/s10551-010-0476-3	http://dx.doi.org/10.1007/s10551-010-0476-3	PART
ajfa-1289	283	1	choi	choi	NOUN
ajfa-1289	283	2	,	,	PUNCT
ajfa-1289	283	3	j.-s	j.-s	PROPN
ajfa-1289	283	4	.	.	PUNCT
ajfa-1289	284	1	(	(	PUNCT
ajfa-1289	284	2	1999	1999	NUM
ajfa-1289	284	3	)	)	PUNCT
ajfa-1289	284	4	.	.	PUNCT
ajfa-1289	285	1	an	an	DET
ajfa-1289	285	2	investigation	investigation	NOUN
ajfa-1289	285	3	of	of	ADP
ajfa-1289	285	4	the	the	DET
ajfa-1289	285	5	initial	initial	ADJ
ajfa-1289	285	6	voluntary	voluntary	ADJ
ajfa-1289	285	7	environmental	environmental	ADJ
ajfa-1289	285	8	disclosures	disclosure	NOUN
ajfa-1289	285	9	made	make	VERB
ajfa-1289	285	10	in	in	ADP
ajfa-1289	285	11	korean	korean	ADJ
ajfa-1289	285	12	semi	semi	ADJ
ajfa-1289	285	13	-	-	ADJ
ajfa-1289	285	14	annual	annual	ADJ
ajfa-1289	285	15	financial	financial	ADJ
ajfa-1289	285	16	reports	report	NOUN
ajfa-1289	285	17	.	.	PUNCT
ajfa-1289	286	1	pacific	pacific	PROPN
ajfa-1289	286	2	accounting	accounting	PROPN
ajfa-1289	286	3	review	review	PROPN
ajfa-1289	286	4	,	,	PUNCT
ajfa-1289	286	5	11(1	11(1	NUM
ajfa-1289	286	6	)	)	PUNCT
ajfa-1289	286	7	,	,	PUNCT
ajfa-1289	286	8	73	73	NUM
ajfa-1289	286	9	-	-	SYM
ajfa-1289	286	10	102	102	NUM
ajfa-1289	286	11	.	.	PUNCT
ajfa-1289	287	1	collier	collier	NOUN
ajfa-1289	287	2	,	,	PUNCT
ajfa-1289	287	3	p.	p.	NOUN
ajfa-1289	287	4	m.	m.	NOUN
ajfa-1289	287	5	(	(	PUNCT
ajfa-1289	287	6	2008	2008	NUM
ajfa-1289	287	7	)	)	PUNCT
ajfa-1289	287	8	.	.	PUNCT
ajfa-1289	288	1	stakeholder	stakeholder	NOUN
ajfa-1289	288	2	accountability	accountability	NOUN
ajfa-1289	288	3	:	:	PUNCT
ajfa-1289	288	4	a	a	DET
ajfa-1289	288	5	field	field	NOUN
ajfa-1289	288	6	study	study	NOUN
ajfa-1289	288	7	of	of	ADP
ajfa-1289	288	8	the	the	DET
ajfa-1289	288	9	implementation	implementation	NOUN
ajfa-1289	288	10	of	of	ADP
ajfa-1289	288	11	a	a	DET
ajfa-1289	288	12	governance	governance	NOUN
ajfa-1289	288	13	improvement	improvement	NOUN
ajfa-1289	288	14	plan	plan	NOUN
ajfa-1289	288	15	.	.	PUNCT
ajfa-1289	289	1	accounting	accounting	NOUN
ajfa-1289	289	2	,	,	PUNCT
ajfa-1289	289	3	auditing	auditing	NOUN
ajfa-1289	289	4	&	&	CCONJ
ajfa-1289	289	5	accountability	accountability	NOUN
ajfa-1289	289	6	journal	journal	NOUN
ajfa-1289	289	7	,	,	PUNCT
ajfa-1289	289	8	21(7	21(7	PROPN
ajfa-1289	289	9	)	)	PUNCT
ajfa-1289	289	10	,	,	PUNCT
ajfa-1289	289	11	asian	asian	ADJ
ajfa-1289	289	12	journal	journal	NOUN
ajfa-1289	289	13	of	of	ADP
ajfa-1289	289	14	finance	finance	PROPN
ajfa-1289	289	15	&	&	CCONJ
ajfa-1289	289	16	accounting	accounting	PROPN
ajfa-1289	289	17	issn	issn	PROPN
ajfa-1289	289	18	1946	1946	NUM
ajfa-1289	289	19	-	-	PUNCT
ajfa-1289	289	20	052x	052x	NOUN
ajfa-1289	289	21	2012	2012	NUM
ajfa-1289	289	22	,	,	PUNCT
ajfa-1289	289	23	vol	vol	NOUN
ajfa-1289	289	24	.	.	PROPN
ajfa-1289	289	25	4	4	NUM
ajfa-1289	289	26	,	,	PUNCT
ajfa-1289	289	27	no	no	INTJ
ajfa-1289	289	28	.	.	NOUN
ajfa-1289	289	29	1	1	NUM
ajfa-1289	289	30	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1289	289	31	88	88	NUM
ajfa-1289	289	32	933	933	NUM
ajfa-1289	289	33	-	-	SYM
ajfa-1289	289	34	953	953	NUM
ajfa-1289	289	35	.	.	PUNCT
ajfa-1289	290	1	http://dx.doi.org/10.1108/09513570810907429	http://dx.doi.org/10.1108/09513570810907429	PROPN
ajfa-1289	290	2	connelly	connelly	PROPN
ajfa-1289	290	3	,	,	PUNCT
ajfa-1289	290	4	j.	j.	PROPN
ajfa-1289	290	5	t.	t.	PROPN
ajfa-1289	290	6	,	,	PUNCT
ajfa-1289	290	7	&	&	CCONJ
ajfa-1289	290	8	limpaphayom	limpaphayom	PROPN
ajfa-1289	290	9	,	,	PUNCT
ajfa-1289	290	10	p.	p.	NOUN
ajfa-1289	290	11	(	(	PUNCT
ajfa-1289	290	12	2004	2004	NUM
ajfa-1289	290	13	)	)	PUNCT
ajfa-1289	290	14	.	.	PUNCT
ajfa-1289	291	1	environmental	environmental	ADJ
ajfa-1289	291	2	reporting	reporting	NOUN
ajfa-1289	291	3	and	and	CCONJ
ajfa-1289	291	4	firm	firm	ADJ
ajfa-1289	291	5	performance	performance	NOUN
ajfa-1289	291	6	:	:	PUNCT
ajfa-1289	291	7	evidence	evidence	NOUN
ajfa-1289	291	8	from	from	ADP
ajfa-1289	291	9	thailand	thailand	PROPN
ajfa-1289	291	10	.	.	PUNCT
ajfa-1289	292	1	the	the	DET
ajfa-1289	292	2	journal	journal	NOUN
ajfa-1289	292	3	of	of	ADP
ajfa-1289	292	4	corporate	corporate	ADJ
ajfa-1289	292	5	citizenship	citizenship	NOUN
ajfa-1289	292	6	,	,	PUNCT
ajfa-1289	292	7	13	13	NUM
ajfa-1289	292	8	,	,	PUNCT
ajfa-1289	292	9	137	137	NUM
ajfa-1289	292	10	-	-	SYM
ajfa-1289	292	11	149	149	NUM
ajfa-1289	292	12	.	.	PUNCT
ajfa-1289	293	1	cormier	cormier	NOUN
ajfa-1289	293	2	,	,	PUNCT
ajfa-1289	293	3	d.	d.	PROPN
ajfa-1289	293	4	,	,	PUNCT
ajfa-1289	293	5	&	&	CCONJ
ajfa-1289	293	6	gordon	gordon	PROPN
ajfa-1289	293	7	,	,	PUNCT
ajfa-1289	293	8	i.	i.	PROPN
ajfa-1289	293	9	m.	m.	PROPN
ajfa-1289	293	10	(	(	PUNCT
ajfa-1289	293	11	2001	2001	NUM
ajfa-1289	293	12	)	)	PUNCT
ajfa-1289	293	13	.	.	PUNCT
ajfa-1289	294	1	an	an	DET
ajfa-1289	294	2	examination	examination	NOUN
ajfa-1289	294	3	of	of	ADP
ajfa-1289	294	4	social	social	ADJ
ajfa-1289	294	5	and	and	CCONJ
ajfa-1289	294	6	environmental	environmental	ADJ
ajfa-1289	294	7	reporting	reporting	NOUN
ajfa-1289	294	8	strategies	strategy	NOUN
ajfa-1289	294	9	.	.	PUNCT
ajfa-1289	295	1	accounting	accounting	NOUN
ajfa-1289	295	2	,	,	PUNCT
ajfa-1289	295	3	auditing	auditing	NOUN
ajfa-1289	295	4	&	&	CCONJ
ajfa-1289	295	5	accountability	accountability	NOUN
ajfa-1289	295	6	journal	journal	NOUN
ajfa-1289	295	7	,	,	PUNCT
ajfa-1289	295	8	14(5	14(5	NUM
ajfa-1289	295	9	)	)	PUNCT
ajfa-1289	295	10	,	,	PUNCT
ajfa-1289	295	11	587	587	NUM
ajfa-1289	295	12	-	-	SYM
ajfa-1289	295	13	616	616	NUM
ajfa-1289	295	14	.	.	PUNCT
ajfa-1289	296	1	http://dx.doi.org/10.1108/eum0000000006264	http://dx.doi.org/10.1108/eum0000000006264	PROPN
ajfa-1289	296	2	cowen	cowen	PROPN
ajfa-1289	296	3	,	,	PUNCT
ajfa-1289	296	4	s.	s.	PROPN
ajfa-1289	296	5	s.	s.	PROPN
ajfa-1289	296	6	,	,	PUNCT
ajfa-1289	296	7	ferreri	ferreri	PROPN
ajfa-1289	296	8	,	,	PUNCT
ajfa-1289	296	9	l.	l.	PROPN
ajfa-1289	296	10	b.	b.	PROPN
ajfa-1289	296	11	,	,	PUNCT
ajfa-1289	296	12	&	&	CCONJ
ajfa-1289	296	13	parker	parker	PROPN
ajfa-1289	296	14	,	,	PUNCT
ajfa-1289	296	15	l.	l.	PROPN
ajfa-1289	296	16	d.	d.	PROPN
ajfa-1289	296	17	(	(	PUNCT
ajfa-1289	296	18	1987	1987	NUM
ajfa-1289	296	19	)	)	PUNCT
ajfa-1289	296	20	.	.	PUNCT
ajfa-1289	297	1	the	the	DET
ajfa-1289	297	2	impact	impact	NOUN
ajfa-1289	297	3	of	of	ADP
ajfa-1289	297	4	corporate	corporate	ADJ
ajfa-1289	297	5	characteristics	characteristic	NOUN
ajfa-1289	297	6	on	on	ADP
ajfa-1289	297	7	social	social	ADJ
ajfa-1289	297	8	responsibility	responsibility	NOUN
ajfa-1289	297	9	disclosure	disclosure	NOUN
ajfa-1289	297	10	:	:	PUNCT
ajfa-1289	297	11	a	a	DET
ajfa-1289	297	12	typology	typology	NOUN
ajfa-1289	297	13	and	and	CCONJ
ajfa-1289	297	14	frequency	frequency	NOUN
ajfa-1289	297	15	-	-	PUNCT
ajfa-1289	297	16	based	base	VERB
ajfa-1289	297	17	analysis	analysis	NOUN
ajfa-1289	297	18	.	.	PUNCT
ajfa-1289	298	1	accounting	accounting	NOUN
ajfa-1289	298	2	,	,	PUNCT
ajfa-1289	298	3	organizations	organization	NOUN
ajfa-1289	298	4	and	and	CCONJ
ajfa-1289	298	5	society	society	NOUN
ajfa-1289	298	6	,	,	PUNCT
ajfa-1289	298	7	12(2	12(2	NUM
ajfa-1289	298	8	)	)	PUNCT
ajfa-1289	298	9	,	,	PUNCT
ajfa-1289	298	10	111	111	NUM
ajfa-1289	298	11	-	-	SYM
ajfa-1289	298	12	122	122	NUM
ajfa-1289	298	13	.	.	PUNCT
ajfa-1289	299	1	http://dx.doi.org/10.1016/0361-3682(87)90001-8	http://dx.doi.org/10.1016/0361-3682(87)90001-8	PROPN
ajfa-1289	299	2	davey	davey	PROPN
ajfa-1289	299	3	,	,	PUNCT
ajfa-1289	299	4	h.	h.	PROPN
ajfa-1289	299	5	b.	b.	PROPN
ajfa-1289	299	6	(	(	PUNCT
ajfa-1289	299	7	1982	1982	NUM
ajfa-1289	299	8	)	)	PUNCT
ajfa-1289	299	9	.	.	PUNCT
ajfa-1289	300	1	corporate	corporate	ADJ
ajfa-1289	300	2	social	social	ADJ
ajfa-1289	300	3	responsibility	responsibility	NOUN
ajfa-1289	300	4	disclosure	disclosure	NOUN
ajfa-1289	300	5	in	in	ADP
ajfa-1289	300	6	new	new	PROPN
ajfa-1289	300	7	zealand	zealand	PROPN
ajfa-1289	300	8	:	:	PUNCT
ajfa-1289	300	9	an	an	DET
ajfa-1289	300	10	empirical	empirical	ADJ
ajfa-1289	300	11	investigation	investigation	NOUN
ajfa-1289	300	12	,	,	PUNCT
ajfa-1289	300	13	unpublished	unpublished	ADJ
ajfa-1289	300	14	working	working	NOUN
ajfa-1289	300	15	paper	paper	PROPN
ajfa-1289	300	16	massey	massey	PROPN
ajfa-1289	300	17	university	university	PROPN
ajfa-1289	300	18	,	,	PUNCT
ajfa-1289	300	19	palmerton	palmerton	PROPN
ajfa-1289	300	20	north	north	NOUN
ajfa-1289	300	21	.	.	PUNCT
ajfa-1289	301	1	deegan	deegan	PROPN
ajfa-1289	301	2	,	,	PUNCT
ajfa-1289	301	3	c.	c.	PROPN
ajfa-1289	301	4	(	(	PUNCT
ajfa-1289	301	5	2001	2001	NUM
ajfa-1289	301	6	)	)	PUNCT
ajfa-1289	301	7	.	.	PUNCT
ajfa-1289	302	1	financial	financial	ADJ
ajfa-1289	302	2	accounting	accounting	NOUN
ajfa-1289	302	3	theory	theory	NOUN
ajfa-1289	302	4	.	.	PUNCT
ajfa-1289	303	1	roseville	roseville	PROPN
ajfa-1289	303	2	,	,	PUNCT
ajfa-1289	303	3	nsw	nsw	PROPN
ajfa-1289	303	4	:	:	PUNCT
ajfa-1289	303	5	mcgraw	mcgraw	PROPN
ajfa-1289	303	6	-	-	PUNCT
ajfa-1289	303	7	hill	hill	NOUN
ajfa-1289	303	8	book	book	NOUN
ajfa-1289	303	9	company	company	PROPN
ajfa-1289	303	10	australia	australia	PROPN
ajfa-1289	303	11	pty	pty	PROPN
ajfa-1289	303	12	limited	limited	PROPN
ajfa-1289	303	13	.	.	PUNCT
ajfa-1289	304	1	deegan	deegan	PROPN
ajfa-1289	304	2	,	,	PUNCT
ajfa-1289	304	3	c.	c.	PROPN
ajfa-1289	304	4	m.	m.	PROPN
ajfa-1289	304	5	,	,	PUNCT
ajfa-1289	304	6	&	&	CCONJ
ajfa-1289	304	7	gordon	gordon	PROPN
ajfa-1289	304	8	,	,	PUNCT
ajfa-1289	304	9	b.	b.	PROPN
ajfa-1289	304	10	(	(	PUNCT
ajfa-1289	304	11	1996	1996	NUM
ajfa-1289	304	12	)	)	PUNCT
ajfa-1289	304	13	.	.	PUNCT
ajfa-1289	305	1	a	a	DET
ajfa-1289	305	2	study	study	NOUN
ajfa-1289	305	3	of	of	ADP
ajfa-1289	305	4	the	the	DET
ajfa-1289	305	5	environmental	environmental	ADJ
ajfa-1289	305	6	disclosure	disclosure	NOUN
ajfa-1289	305	7	practices	practice	NOUN
ajfa-1289	305	8	of	of	ADP
ajfa-1289	305	9	australian	australian	ADJ
ajfa-1289	305	10	corporations	corporation	NOUN
ajfa-1289	305	11	.	.	PUNCT
ajfa-1289	306	1	accounting	accounting	NOUN
ajfa-1289	306	2	and	and	CCONJ
ajfa-1289	306	3	business	business	NOUN
ajfa-1289	306	4	research	research	NOUN
ajfa-1289	306	5	,	,	PUNCT
ajfa-1289	306	6	26(3	26(3	NUM
ajfa-1289	306	7	)	)	PUNCT
ajfa-1289	306	8	,	,	PUNCT
ajfa-1289	306	9	187	187	NUM
ajfa-1289	306	10	-	-	SYM
ajfa-1289	306	11	199	199	NUM
ajfa-1289	306	12	.	.	PUNCT
ajfa-1289	307	1	donaldson	donaldson	PROPN
ajfa-1289	307	2	,	,	PUNCT
ajfa-1289	307	3	t.	t.	PROPN
ajfa-1289	307	4	,	,	PUNCT
ajfa-1289	307	5	&	&	CCONJ
ajfa-1289	307	6	preston	preston	PROPN
ajfa-1289	307	7	,	,	PUNCT
ajfa-1289	307	8	l.	l.	PROPN
ajfa-1289	307	9	(	(	PUNCT
ajfa-1289	307	10	1995	1995	NUM
ajfa-1289	307	11	)	)	PUNCT
ajfa-1289	307	12	.	.	PUNCT
ajfa-1289	308	1	the	the	DET
ajfa-1289	308	2	stakeholder	stakeholder	NOUN
ajfa-1289	308	3	theory	theory	NOUN
ajfa-1289	308	4	of	of	ADP
ajfa-1289	308	5	the	the	DET
ajfa-1289	308	6	corporation	corporation	NOUN
ajfa-1289	308	7	:	:	PUNCT
ajfa-1289	308	8	concepts	concept	NOUN
ajfa-1289	308	9	,	,	PUNCT
ajfa-1289	308	10	evidence	evidence	NOUN
ajfa-1289	308	11	and	and	CCONJ
ajfa-1289	308	12	implications	implication	NOUN
ajfa-1289	308	13	.	.	PUNCT
ajfa-1289	309	1	academy	academy	PROPN
ajfa-1289	309	2	of	of	ADP
ajfa-1289	309	3	management	management	PROPN
ajfa-1289	309	4	review	review	NOUN
ajfa-1289	309	5	,	,	PUNCT
ajfa-1289	309	6	20(1	20(1	NUM
ajfa-1289	309	7	)	)	PUNCT
ajfa-1289	309	8	,	,	PUNCT
ajfa-1289	309	9	65	65	NUM
ajfa-1289	309	10	-	-	SYM
ajfa-1289	309	11	91	91	NUM
ajfa-1289	309	12	.	.	PUNCT
ajfa-1289	310	1	freeman	freeman	PROPN
ajfa-1289	310	2	,	,	PUNCT
ajfa-1289	310	3	r.	r.	PROPN
ajfa-1289	310	4	e.	e.	PROPN
ajfa-1289	310	5	,	,	PUNCT
ajfa-1289	310	6	harrison	harrison	PROPN
ajfa-1289	310	7	,	,	PUNCT
ajfa-1289	310	8	j.	j.	PROPN
ajfa-1289	310	9	e.	e.	PROPN
ajfa-1289	310	10	,	,	PUNCT
ajfa-1289	310	11	&	&	CCONJ
ajfa-1289	310	12	wick	wick	PROPN
ajfa-1289	310	13	,	,	PUNCT
ajfa-1289	310	14	a.	a.	NOUN
ajfa-1289	310	15	c.	c.	PROPN
ajfa-1289	310	16	(	(	PUNCT
ajfa-1289	310	17	2007	2007	NUM
ajfa-1289	310	18	)	)	PUNCT
ajfa-1289	310	19	.	.	PUNCT
ajfa-1289	311	1	managing	manage	VERB
ajfa-1289	311	2	for	for	ADP
ajfa-1289	311	3	stakeholders	stakeholder	NOUN
ajfa-1289	311	4	:	:	PUNCT
ajfa-1289	311	5	survival	survival	NOUN
ajfa-1289	311	6	,	,	PUNCT
ajfa-1289	311	7	reputation	reputation	NOUN
ajfa-1289	311	8	and	and	CCONJ
ajfa-1289	311	9	success	success	NOUN
ajfa-1289	311	10	.	.	PUNCT
ajfa-1289	312	1	new	new	ADJ
ajfa-1289	312	2	heaven	heaven	PROPN
ajfa-1289	312	3	,	,	PUNCT
ajfa-1289	312	4	ct	ct	PROPN
ajfa-1289	312	5	:	:	PUNCT
ajfa-1289	312	6	yale	yale	PROPN
ajfa-1289	312	7	university	university	PROPN
ajfa-1289	312	8	press	press	NOUN
ajfa-1289	312	9	.	.	PUNCT
ajfa-1289	313	1	gray	gray	ADJ
ajfa-1289	313	2	,	,	PUNCT
ajfa-1289	313	3	r.	r.	PROPN
ajfa-1289	313	4	,	,	PUNCT
ajfa-1289	313	5	collison	collison	PROPN
ajfa-1289	313	6	,	,	PUNCT
ajfa-1289	313	7	d.	d.	PROPN
ajfa-1289	313	8	,	,	PUNCT
ajfa-1289	313	9	&	&	CCONJ
ajfa-1289	313	10	bebbington	bebbington	PROPN
ajfa-1289	313	11	,	,	PUNCT
ajfa-1289	313	12	j.	j.	PROPN
ajfa-1289	313	13	(	(	PUNCT
ajfa-1289	313	14	1998	1998	NUM
ajfa-1289	313	15	)	)	PUNCT
ajfa-1289	313	16	.	.	PUNCT
ajfa-1289	314	1	environmental	environmental	ADJ
ajfa-1289	314	2	and	and	CCONJ
ajfa-1289	314	3	social	social	ADJ
ajfa-1289	314	4	accounting	accounting	NOUN
ajfa-1289	314	5	and	and	CCONJ
ajfa-1289	314	6	reporting	reporting	NOUN
ajfa-1289	314	7	.	.	PUNCT
ajfa-1289	315	1	financial	financial	ADJ
ajfa-1289	315	2	reporting	reporting	NOUN
ajfa-1289	315	3	today	today	NOUN
ajfa-1289	315	4	:	:	PUNCT
ajfa-1289	315	5	current	current	ADJ
ajfa-1289	315	6	and	and	CCONJ
ajfa-1289	315	7	emerging	emerge	VERB
ajfa-1289	315	8	issues	issue	NOUN
ajfa-1289	315	9	.	.	PUNCT
ajfa-1289	316	1	gray	gray	ADJ
ajfa-1289	316	2	,	,	PUNCT
ajfa-1289	316	3	r.	r.	PROPN
ajfa-1289	316	4	,	,	PUNCT
ajfa-1289	316	5	owen	owen	PROPN
ajfa-1289	316	6	,	,	PUNCT
ajfa-1289	316	7	d.	d.	PROPN
ajfa-1289	316	8	,	,	PUNCT
ajfa-1289	316	9	&	&	CCONJ
ajfa-1289	316	10	adams	adams	PROPN
ajfa-1289	316	11	,	,	PUNCT
ajfa-1289	316	12	c.	c.	PROPN
ajfa-1289	316	13	(	(	PUNCT
ajfa-1289	316	14	1996	1996	NUM
ajfa-1289	316	15	)	)	PUNCT
ajfa-1289	316	16	.	.	PUNCT
ajfa-1289	317	1	accounting	accounting	NOUN
ajfa-1289	317	2	and	and	CCONJ
ajfa-1289	317	3	accountability	accountability	NOUN
ajfa-1289	317	4	:	:	PUNCT
ajfa-1289	317	5	changes	change	NOUN
ajfa-1289	317	6	and	and	CCONJ
ajfa-1289	317	7	challenges	challenge	NOUN
ajfa-1289	317	8	in	in	ADP
ajfa-1289	317	9	corporate	corporate	ADJ
ajfa-1289	317	10	and	and	CCONJ
ajfa-1289	317	11	social	social	ADJ
ajfa-1289	317	12	reporting	reporting	NOUN
ajfa-1289	317	13	.	.	PUNCT
ajfa-1289	318	1	london	london	PROPN
ajfa-1289	318	2	:	:	PUNCT
ajfa-1289	318	3	prentice	prentice	PROPN
ajfa-1289	318	4	hall	hall	PROPN
ajfa-1289	318	5	.	.	PUNCT
ajfa-1289	319	1	hackston	hackston	PROPN
ajfa-1289	319	2	,	,	PUNCT
ajfa-1289	319	3	d.	d.	PROPN
ajfa-1289	319	4	,	,	PUNCT
ajfa-1289	319	5	&	&	CCONJ
ajfa-1289	319	6	milne	milne	PROPN
ajfa-1289	319	7	,	,	PUNCT
ajfa-1289	319	8	m.	m.	NOUN
ajfa-1289	319	9	j.	j.	PROPN
ajfa-1289	319	10	(	(	PUNCT
ajfa-1289	319	11	1996	1996	NUM
ajfa-1289	319	12	)	)	PUNCT
ajfa-1289	319	13	.	.	PUNCT
ajfa-1289	320	1	some	some	DET
ajfa-1289	320	2	determinants	determinant	NOUN
ajfa-1289	320	3	of	of	ADP
ajfa-1289	320	4	social	social	ADJ
ajfa-1289	320	5	and	and	CCONJ
ajfa-1289	320	6	environmental	environmental	ADJ
ajfa-1289	320	7	disclosures	disclosure	NOUN
ajfa-1289	320	8	in	in	ADP
ajfa-1289	320	9	new	new	PROPN
ajfa-1289	320	10	zealand	zealand	PROPN
ajfa-1289	320	11	companies	company	NOUN
ajfa-1289	320	12	.	.	PUNCT
ajfa-1289	321	1	accounting	accounting	NOUN
ajfa-1289	321	2	,	,	PUNCT
ajfa-1289	321	3	auditing	auditing	NOUN
ajfa-1289	321	4	&	&	CCONJ
ajfa-1289	321	5	accountability	accountability	NOUN
ajfa-1289	321	6	journal	journal	NOUN
ajfa-1289	321	7	,	,	PUNCT
ajfa-1289	321	8	9(1	9(1	NUM
ajfa-1289	321	9	)	)	PUNCT
ajfa-1289	321	10	,	,	PUNCT
ajfa-1289	321	11	77	77	NUM
ajfa-1289	321	12	-	-	SYM
ajfa-1289	321	13	108	108	NUM
ajfa-1289	321	14	.	.	PUNCT
ajfa-1289	322	1	http://dx.doi.org/10.1108/09513579610109987	http://dx.doi.org/10.1108/09513579610109987	PROPN
ajfa-1289	322	2	henderson	henderson	PROPN
ajfa-1289	322	3	,	,	PUNCT
ajfa-1289	322	4	s.	s.	PROPN
ajfa-1289	322	5	,	,	PUNCT
ajfa-1289	322	6	&	&	CCONJ
ajfa-1289	322	7	peirson	peirson	PROPN
ajfa-1289	322	8	,	,	PUNCT
ajfa-1289	322	9	g.	g.	PROPN
ajfa-1289	322	10	(	(	PUNCT
ajfa-1289	322	11	2004	2004	NUM
ajfa-1289	322	12	)	)	PUNCT
ajfa-1289	322	13	.	.	PUNCT
ajfa-1289	323	1	issues	issue	NOUN
ajfa-1289	323	2	in	in	ADP
ajfa-1289	323	3	financial	financial	ADJ
ajfa-1289	323	4	accounting	accounting	NOUN
ajfa-1289	323	5	.	.	PUNCT
ajfa-1289	324	1	frenchs	french	NOUN
ajfa-1289	324	2	forest	forest	PROPN
ajfa-1289	324	3	,	,	PUNCT
ajfa-1289	324	4	nsw	nsw	PROPN
ajfa-1289	324	5	:	:	PUNCT
ajfa-1289	324	6	pearson	pearson	PROPN
ajfa-1289	324	7	education	education	PROPN
ajfa-1289	324	8	australia	australia	PROPN
ajfa-1289	324	9	.	.	PUNCT
ajfa-1289	325	1	ho	ho	PROPN
ajfa-1289	325	2	,	,	PUNCT
ajfa-1289	325	3	l.	l.	PROPN
ajfa-1289	325	4	j.	j.	PROPN
ajfa-1289	325	5	,	,	PUNCT
ajfa-1289	325	6	&	&	CCONJ
ajfa-1289	325	7	taylor	taylor	PROPN
ajfa-1289	325	8	,	,	PUNCT
ajfa-1289	325	9	m.	m.	PROPN
ajfa-1289	325	10	e.	e.	PROPN
ajfa-1289	325	11	(	(	PUNCT
ajfa-1289	325	12	2007	2007	NUM
ajfa-1289	325	13	)	)	PUNCT
ajfa-1289	325	14	.	.	PUNCT
ajfa-1289	326	1	an	an	DET
ajfa-1289	326	2	empirical	empirical	ADJ
ajfa-1289	326	3	analysis	analysis	NOUN
ajfa-1289	326	4	of	of	ADP
ajfa-1289	326	5	triple	triple	ADJ
ajfa-1289	326	6	bottom	bottom	ADJ
ajfa-1289	326	7	-	-	PUNCT
ajfa-1289	326	8	line	line	NOUN
ajfa-1289	326	9	reporting	reporting	NOUN
ajfa-1289	326	10	and	and	CCONJ
ajfa-1289	326	11	its	its	PRON
ajfa-1289	326	12	determinates	determinate	NOUN
ajfa-1289	326	13	:	:	PUNCT
ajfa-1289	326	14	evidence	evidence	NOUN
ajfa-1289	326	15	from	from	ADP
ajfa-1289	326	16	the	the	DET
ajfa-1289	326	17	united	united	PROPN
ajfa-1289	326	18	states	states	PROPN
ajfa-1289	326	19	and	and	CCONJ
ajfa-1289	326	20	japan	japan	PROPN
ajfa-1289	326	21	.	.	PUNCT
ajfa-1289	327	1	journal	journal	PROPN
ajfa-1289	327	2	of	of	ADP
ajfa-1289	327	3	international	international	ADJ
ajfa-1289	327	4	financial	financial	ADJ
ajfa-1289	327	5	management	management	NOUN
ajfa-1289	327	6	and	and	CCONJ
ajfa-1289	327	7	accounting	accounting	NOUN
ajfa-1289	327	8	,	,	PUNCT
ajfa-1289	327	9	18(2	18(2	NUM
ajfa-1289	327	10	)	)	PUNCT
ajfa-1289	327	11	,	,	PUNCT
ajfa-1289	327	12	123	123	NUM
ajfa-1289	327	13	-	-	SYM
ajfa-1289	327	14	150	150	NUM
ajfa-1289	327	15	.	.	PUNCT
ajfa-1289	328	1	http://dx.doi.org/10.1111/j.1467-646x.2007.01010.x	http://dx.doi.org/10.1111/j.1467-646x.2007.01010.x	ADJ
ajfa-1289	328	2	inchausti	inchausti	PROPN
ajfa-1289	328	3	,	,	PUNCT
ajfa-1289	328	4	g.	g.	PROPN
ajfa-1289	328	5	b.	b.	PROPN
ajfa-1289	328	6	(	(	PUNCT
ajfa-1289	328	7	1997	1997	NUM
ajfa-1289	328	8	)	)	PUNCT
ajfa-1289	328	9	.	.	PUNCT
ajfa-1289	329	1	the	the	DET
ajfa-1289	329	2	influence	influence	NOUN
ajfa-1289	329	3	of	of	ADP
ajfa-1289	329	4	company	company	NOUN
ajfa-1289	329	5	charateristics	charateristic	NOUN
ajfa-1289	329	6	and	and	CCONJ
ajfa-1289	329	7	accounting	accounting	NOUN
ajfa-1289	329	8	regulation	regulation	NOUN
ajfa-1289	329	9	on	on	ADP
ajfa-1289	329	10	information	information	NOUN
ajfa-1289	329	11	disclosed	disclose	VERB
ajfa-1289	329	12	by	by	ADP
ajfa-1289	329	13	spanish	spanish	ADJ
ajfa-1289	329	14	firms	firm	NOUN
ajfa-1289	329	15	.	.	PUNCT
ajfa-1289	330	1	european	european	ADJ
ajfa-1289	330	2	accounting	accounting	PROPN
ajfa-1289	330	3	review	review	PROPN
ajfa-1289	330	4	,	,	PUNCT
ajfa-1289	330	5	6(1	6(1	NUM
ajfa-1289	330	6	)	)	PUNCT
ajfa-1289	330	7	,	,	PUNCT
ajfa-1289	330	8	45	45	NUM
ajfa-1289	330	9	-	-	SYM
ajfa-1289	330	10	68	68	NUM
ajfa-1289	330	11	.	.	PUNCT
ajfa-1289	331	1	http://dx.doi.org/10.1080/096381897336863	http://dx.doi.org/10.1080/096381897336863	PROPN
ajfa-1289	331	2	islam	islam	PROPN
ajfa-1289	331	3	,	,	PUNCT
ajfa-1289	331	4	m.	m.	NOUN
ajfa-1289	331	5	,	,	PUNCT
ajfa-1289	331	6	&	&	CCONJ
ajfa-1289	331	7	deegan	deegan	PROPN
ajfa-1289	331	8	,	,	PUNCT
ajfa-1289	331	9	c.	c.	PROPN
ajfa-1289	331	10	(	(	PUNCT
ajfa-1289	331	11	2010	2010	NUM
ajfa-1289	331	12	)	)	PUNCT
ajfa-1289	331	13	.	.	PUNCT
ajfa-1289	332	1	media	medium	NOUN
ajfa-1289	332	2	pressures	pressure	NOUN
ajfa-1289	332	3	and	and	CCONJ
ajfa-1289	332	4	corporate	corporate	ADJ
ajfa-1289	332	5	disclosure	disclosure	NOUN
ajfa-1289	332	6	of	of	ADP
ajfa-1289	332	7	social	social	ADJ
ajfa-1289	332	8	asian	asian	ADJ
ajfa-1289	332	9	journal	journal	NOUN
ajfa-1289	332	10	of	of	ADP
ajfa-1289	332	11	finance	finance	PROPN
ajfa-1289	332	12	&	&	CCONJ
ajfa-1289	332	13	accounting	accounting	PROPN
ajfa-1289	332	14	issn	issn	PROPN
ajfa-1289	332	15	1946	1946	NUM
ajfa-1289	332	16	-	-	PUNCT
ajfa-1289	332	17	052x	052x	NOUN
ajfa-1289	332	18	2012	2012	NUM
ajfa-1289	332	19	,	,	PUNCT
ajfa-1289	332	20	vol	vol	NOUN
ajfa-1289	332	21	.	.	PROPN
ajfa-1289	332	22	4	4	NUM
ajfa-1289	332	23	,	,	PUNCT
ajfa-1289	332	24	no	no	INTJ
ajfa-1289	332	25	.	.	NOUN
ajfa-1289	332	26	1	1	NUM
ajfa-1289	332	27	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	332	28	89	89	NUM
ajfa-1289	332	29	responsibility	responsibility	NOUN
ajfa-1289	332	30	performance	performance	NOUN
ajfa-1289	332	31	information	information	NOUN
ajfa-1289	332	32	:	:	PUNCT
ajfa-1289	332	33	a	a	DET
ajfa-1289	332	34	study	study	NOUN
ajfa-1289	332	35	of	of	ADP
ajfa-1289	332	36	two	two	NUM
ajfa-1289	332	37	global	global	ADJ
ajfa-1289	332	38	clothing	clothing	NOUN
ajfa-1289	332	39	and	and	CCONJ
ajfa-1289	332	40	sports	sport	NOUN
ajfa-1289	332	41	retail	retail	ADJ
ajfa-1289	332	42	companies	company	NOUN
ajfa-1289	332	43	.	.	PUNCT
ajfa-1289	333	1	accounting	accounting	NOUN
ajfa-1289	333	2	and	and	CCONJ
ajfa-1289	333	3	business	business	NOUN
ajfa-1289	333	4	research	research	NOUN
ajfa-1289	333	5	,	,	PUNCT
ajfa-1289	333	6	40(2	40(2	NUM
ajfa-1289	333	7	)	)	PUNCT
ajfa-1289	333	8	,	,	PUNCT
ajfa-1289	333	9	131	131	NUM
ajfa-1289	333	10	-	-	SYM
ajfa-1289	333	11	148	148	NUM
ajfa-1289	333	12	.	.	PUNCT
ajfa-1289	334	1	islam	islam	PROPN
ajfa-1289	334	2	,	,	PUNCT
ajfa-1289	334	3	m.	m.	NOUN
ajfa-1289	334	4	a.	a.	PROPN
ajfa-1289	334	5	,	,	PUNCT
ajfa-1289	334	6	&	&	CCONJ
ajfa-1289	334	7	deegan	deegan	PROPN
ajfa-1289	334	8	,	,	PUNCT
ajfa-1289	334	9	c.	c.	PROPN
ajfa-1289	334	10	(	(	PUNCT
ajfa-1289	334	11	2010	2010	NUM
ajfa-1289	334	12	)	)	PUNCT
ajfa-1289	334	13	.	.	PUNCT
ajfa-1289	335	1	media	medium	NOUN
ajfa-1289	335	2	pressures	pressure	NOUN
ajfa-1289	335	3	and	and	CCONJ
ajfa-1289	335	4	corporate	corporate	ADJ
ajfa-1289	335	5	disclosure	disclosure	NOUN
ajfa-1289	335	6	of	of	ADP
ajfa-1289	335	7	social	social	ADJ
ajfa-1289	335	8	responsibility	responsibility	NOUN
ajfa-1289	335	9	performance	performance	NOUN
ajfa-1289	335	10	information	information	NOUN
ajfa-1289	335	11	:	:	PUNCT
ajfa-1289	335	12	a	a	DET
ajfa-1289	335	13	study	study	NOUN
ajfa-1289	335	14	of	of	ADP
ajfa-1289	335	15	two	two	NUM
ajfa-1289	335	16	global	global	ADJ
ajfa-1289	335	17	clothing	clothing	NOUN
ajfa-1289	335	18	and	and	CCONJ
ajfa-1289	335	19	sports	sport	NOUN
ajfa-1289	335	20	retail	retail	ADJ
ajfa-1289	335	21	companies	company	NOUN
ajfa-1289	335	22	.	.	PUNCT
ajfa-1289	336	1	accouning	accouning	NOUN
ajfa-1289	336	2	and	and	CCONJ
ajfa-1289	336	3	business	business	NOUN
ajfa-1289	336	4	research	research	NOUN
ajfa-1289	336	5	,	,	PUNCT
ajfa-1289	336	6	40(2	40(2	NUM
ajfa-1289	336	7	)	)	PUNCT
ajfa-1289	336	8	,	,	PUNCT
ajfa-1289	336	9	131	131	NUM
ajfa-1289	336	10	-	-	SYM
ajfa-1289	336	11	148	148	NUM
ajfa-1289	336	12	.	.	PUNCT
ajfa-1289	337	1	http://dx.doi.org/10.1080/00014788.2010.9663388	http://dx.doi.org/10.1080/00014788.2010.9663388	PROPN
ajfa-1289	337	2	iu	iu	PROPN
ajfa-1289	337	3	,	,	PUNCT
ajfa-1289	337	4	j.	j.	PROPN
ajfa-1289	337	5	,	,	PUNCT
ajfa-1289	337	6	&	&	CCONJ
ajfa-1289	337	7	batten	batten	PROPN
ajfa-1289	337	8	,	,	PUNCT
ajfa-1289	337	9	j.	j.	PROPN
ajfa-1289	337	10	(	(	PUNCT
ajfa-1289	337	11	2001	2001	NUM
ajfa-1289	337	12	)	)	PUNCT
ajfa-1289	337	13	.	.	PUNCT
ajfa-1289	338	1	the	the	DET
ajfa-1289	338	2	implementation	implementation	NOUN
ajfa-1289	338	3	of	of	ADP
ajfa-1289	338	4	oecd	oecd	PROPN
ajfa-1289	338	5	corporate	corporate	ADJ
ajfa-1289	338	6	governance	governance	NOUN
ajfa-1289	338	7	principles	principle	NOUN
ajfa-1289	338	8	in	in	ADP
ajfa-1289	338	9	post	post	ADJ
ajfa-1289	338	10	-	-	ADJ
ajfa-1289	338	11	crisis	crisis	ADJ
ajfa-1289	338	12	asia	asia	PROPN
ajfa-1289	338	13	.	.	PUNCT
ajfa-1289	339	1	the	the	DET
ajfa-1289	339	2	journal	journal	NOUN
ajfa-1289	339	3	of	of	ADP
ajfa-1289	339	4	corporate	corporate	ADJ
ajfa-1289	339	5	citizenship	citizenship	NOUN
ajfa-1289	339	6	,	,	PUNCT
ajfa-1289	339	7	winter	winter	NOUN
ajfa-1289	339	8	2001	2001	NUM
ajfa-1289	339	9	,	,	PUNCT
ajfa-1289	339	10	47	47	NUM
ajfa-1289	339	11	-	-	SYM
ajfa-1289	339	12	62	62	NUM
ajfa-1289	339	13	.	.	PUNCT
ajfa-1289	340	1	jahamani	jahamani	PROPN
ajfa-1289	340	2	,	,	PUNCT
ajfa-1289	340	3	y.	y.	PROPN
ajfa-1289	340	4	f.	f.	PROPN
ajfa-1289	340	5	(	(	PUNCT
ajfa-1289	340	6	2003	2003	NUM
ajfa-1289	340	7	)	)	PUNCT
ajfa-1289	340	8	.	.	PUNCT
ajfa-1289	341	1	green	green	ADJ
ajfa-1289	341	2	accounting	accounting	NOUN
ajfa-1289	341	3	in	in	ADP
ajfa-1289	341	4	developing	develop	VERB
ajfa-1289	341	5	countries	country	NOUN
ajfa-1289	341	6	:	:	PUNCT
ajfa-1289	341	7	the	the	DET
ajfa-1289	341	8	case	case	NOUN
ajfa-1289	341	9	of	of	ADP
ajfa-1289	341	10	u.a.e	u.a.e	PROPN
ajfa-1289	341	11	.	.	PUNCT
ajfa-1289	341	12	and	and	CCONJ
ajfa-1289	341	13	jordan	jordan	PROPN
ajfa-1289	341	14	.	.	PUNCT
ajfa-1289	342	1	managerial	managerial	ADJ
ajfa-1289	342	2	finance	finance	NOUN
ajfa-1289	342	3	,	,	PUNCT
ajfa-1289	342	4	29(8	29(8	NUM
ajfa-1289	342	5	)	)	PUNCT
ajfa-1289	342	6	,	,	PUNCT
ajfa-1289	342	7	37	37	NUM
ajfa-1289	342	8	-	-	SYM
ajfa-1289	342	9	45	45	NUM
ajfa-1289	342	10	.	.	PUNCT
ajfa-1289	343	1	http://dx.doi.org/10.1108/03074350310768418	http://dx.doi.org/10.1108/03074350310768418	PROPN
ajfa-1289	343	2	joshi	joshi	PROPN
ajfa-1289	343	3	,	,	PUNCT
ajfa-1289	343	4	p.	p.	PROPN
ajfa-1289	343	5	l.	l.	PROPN
ajfa-1289	343	6	,	,	PUNCT
ajfa-1289	343	7	&	&	CCONJ
ajfa-1289	343	8	gao	gao	PROPN
ajfa-1289	343	9	,	,	PUNCT
ajfa-1289	343	10	s.	s.	PROPN
ajfa-1289	343	11	s.	s.	PROPN
ajfa-1289	343	12	(	(	PUNCT
ajfa-1289	343	13	2009	2009	NUM
ajfa-1289	343	14	)	)	PUNCT
ajfa-1289	343	15	.	.	PUNCT
ajfa-1289	344	1	multinational	multinational	ADJ
ajfa-1289	344	2	corporate	corporate	ADJ
ajfa-1289	344	3	social	social	ADJ
ajfa-1289	344	4	and	and	CCONJ
ajfa-1289	344	5	environmental	environmental	ADJ
ajfa-1289	344	6	disclosures	disclosure	NOUN
ajfa-1289	344	7	(	(	PUNCT
ajfa-1289	344	8	csed	cse	VERB
ajfa-1289	344	9	)	)	PUNCT
ajfa-1289	344	10	on	on	ADP
ajfa-1289	344	11	web	web	NOUN
ajfa-1289	344	12	sites	site	NOUN
ajfa-1289	344	13	.	.	PUNCT
ajfa-1289	345	1	international	international	ADJ
ajfa-1289	345	2	journal	journal	PROPN
ajfa-1289	345	3	of	of	ADP
ajfa-1289	345	4	commerce	commerce	PROPN
ajfa-1289	345	5	&	&	CCONJ
ajfa-1289	345	6	management	management	PROPN
ajfa-1289	345	7	,	,	PUNCT
ajfa-1289	345	8	19(1	19(1	NUM
ajfa-1289	345	9	)	)	PUNCT
ajfa-1289	345	10	,	,	PUNCT
ajfa-1289	345	11	27	27	NUM
ajfa-1289	345	12	-	-	SYM
ajfa-1289	345	13	44	44	NUM
ajfa-1289	345	14	.	.	PUNCT
ajfa-1289	346	1	kolk	kolk	PROPN
ajfa-1289	346	2	,	,	PUNCT
ajfa-1289	346	3	a.	a.	NOUN
ajfa-1289	346	4	,	,	PUNCT
ajfa-1289	346	5	walhain	walhain	NOUN
ajfa-1289	346	6	,	,	PUNCT
ajfa-1289	346	7	s.	s.	PROPN
ajfa-1289	346	8	,	,	PUNCT
ajfa-1289	346	9	&	&	CCONJ
ajfa-1289	346	10	wateringen	wateringen	PROPN
ajfa-1289	346	11	,	,	PUNCT
ajfa-1289	346	12	s.	s.	PROPN
ajfa-1289	346	13	(	(	PUNCT
ajfa-1289	346	14	2001	2001	NUM
ajfa-1289	346	15	)	)	PUNCT
ajfa-1289	346	16	.	.	PUNCT
ajfa-1289	347	1	environmental	environmental	ADJ
ajfa-1289	347	2	reporting	reporting	NOUN
ajfa-1289	347	3	by	by	ADP
ajfa-1289	347	4	the	the	DET
ajfa-1289	347	5	fortune	fortune	NOUN
ajfa-1289	347	6	global	global	ADJ
ajfa-1289	347	7	250	250	NUM
ajfa-1289	347	8	:	:	PUNCT
ajfa-1289	347	9	exploring	explore	VERB
ajfa-1289	347	10	the	the	DET
ajfa-1289	347	11	influence	influence	NOUN
ajfa-1289	347	12	of	of	ADP
ajfa-1289	347	13	nationality	nationality	NOUN
ajfa-1289	347	14	and	and	CCONJ
ajfa-1289	347	15	sector	sector	NOUN
ajfa-1289	347	16	.	.	PUNCT
ajfa-1289	348	1	business	business	NOUN
ajfa-1289	348	2	strategy	strategy	NOUN
ajfa-1289	348	3	and	and	CCONJ
ajfa-1289	348	4	the	the	DET
ajfa-1289	348	5	environment	environment	NOUN
ajfa-1289	348	6	,	,	PUNCT
ajfa-1289	348	7	10(1	10(1	NUM
ajfa-1289	348	8	)	)	PUNCT
ajfa-1289	348	9	,	,	PUNCT
ajfa-1289	348	10	15	15	NUM
ajfa-1289	348	11	-	-	SYM
ajfa-1289	348	12	28	28	NUM
ajfa-1289	348	13	.	.	PUNCT
ajfa-1289	349	1	http://dx.doi.org/10.1002/1099-0836(200101/02)10:1<15::aid-bse275>3.0.co;2-y	http://dx.doi.org/10.1002/1099-0836(200101/02)10:1<15::aid-bse275>3.0.co;2-y	DET
ajfa-1289	349	2	kuasirikun	kuasirikun	PROPN
ajfa-1289	349	3	,	,	PUNCT
ajfa-1289	349	4	n.	n.	NOUN
ajfa-1289	349	5	(	(	PUNCT
ajfa-1289	349	6	2005	2005	NUM
ajfa-1289	349	7	)	)	PUNCT
ajfa-1289	349	8	.	.	PUNCT
ajfa-1289	350	1	attitudes	attitude	NOUN
ajfa-1289	350	2	to	to	ADP
ajfa-1289	350	3	the	the	DET
ajfa-1289	350	4	development	development	NOUN
ajfa-1289	350	5	and	and	CCONJ
ajfa-1289	350	6	implementation	implementation	NOUN
ajfa-1289	350	7	of	of	ADP
ajfa-1289	350	8	social	social	ADJ
ajfa-1289	350	9	and	and	CCONJ
ajfa-1289	350	10	environmental	environmental	ADJ
ajfa-1289	350	11	accounting	accounting	NOUN
ajfa-1289	350	12	in	in	ADP
ajfa-1289	350	13	thailand	thailand	PROPN
ajfa-1289	350	14	.	.	PUNCT
ajfa-1289	351	1	critical	critical	ADJ
ajfa-1289	351	2	perspectives	perspective	NOUN
ajfa-1289	351	3	on	on	ADP
ajfa-1289	351	4	accounting	accounting	NOUN
ajfa-1289	351	5	,	,	PUNCT
ajfa-1289	351	6	16(8	16(8	NUM
ajfa-1289	351	7	)	)	PUNCT
ajfa-1289	351	8	,	,	PUNCT
ajfa-1289	351	9	1035	1035	NUM
ajfa-1289	351	10	-	-	SYM
ajfa-1289	351	11	1057	1057	NUM
ajfa-1289	351	12	.	.	PUNCT
ajfa-1289	352	1	http://dx.doi.org/10.1016/j.cpa.2004.02.004	http://dx.doi.org/10.1016/j.cpa.2004.02.004	PROPN
ajfa-1289	352	2	kuasirikun	kuasirikun	PROPN
ajfa-1289	352	3	,	,	PUNCT
ajfa-1289	352	4	n.	n.	NOUN
ajfa-1289	352	5	,	,	PUNCT
ajfa-1289	352	6	&	&	CCONJ
ajfa-1289	352	7	sherer	sherer	NOUN
ajfa-1289	352	8	,	,	PUNCT
ajfa-1289	352	9	m.	m.	NOUN
ajfa-1289	352	10	(	(	PUNCT
ajfa-1289	352	11	2004	2004	NUM
ajfa-1289	352	12	)	)	PUNCT
ajfa-1289	352	13	.	.	PUNCT
ajfa-1289	353	1	corporate	corporate	ADJ
ajfa-1289	353	2	social	social	ADJ
ajfa-1289	353	3	accounting	accounting	NOUN
ajfa-1289	353	4	disclosure	disclosure	NOUN
ajfa-1289	353	5	in	in	ADP
ajfa-1289	353	6	thailand	thailand	PROPN
ajfa-1289	353	7	.	.	PUNCT
ajfa-1289	354	1	accounting	accounting	NOUN
ajfa-1289	354	2	,	,	PUNCT
ajfa-1289	354	3	auditing	auditing	NOUN
ajfa-1289	354	4	&	&	CCONJ
ajfa-1289	354	5	accountability	accountability	NOUN
ajfa-1289	354	6	journal	journal	NOUN
ajfa-1289	354	7	,	,	PUNCT
ajfa-1289	354	8	17(4	17(4	NUM
ajfa-1289	354	9	)	)	PUNCT
ajfa-1289	354	10	,	,	PUNCT
ajfa-1289	354	11	629	629	NUM
ajfa-1289	354	12	-	-	SYM
ajfa-1289	354	13	660	660	NUM
ajfa-1289	354	14	.	.	PUNCT
ajfa-1289	355	1	http://dx.doi.org/10.1108/09513570410554588	http://dx.doi.org/10.1108/09513570410554588	PROPN
ajfa-1289	355	2	lint	lint	PROPN
ajfa-1289	355	3	,	,	PUNCT
ajfa-1289	355	4	l.	l.	PROPN
ajfa-1289	355	5	w.	w.	PROPN
ajfa-1289	355	6	(	(	PUNCT
ajfa-1289	355	7	2009	2009	NUM
ajfa-1289	355	8	)	)	PUNCT
ajfa-1289	355	9	.	.	PUNCT
ajfa-1289	356	1	corporate	corporate	ADJ
ajfa-1289	356	2	social	social	ADJ
ajfa-1289	356	3	and	and	CCONJ
ajfa-1289	356	4	environmental	environmental	ADJ
ajfa-1289	356	5	disclosure	disclosure	NOUN
ajfa-1289	356	6	in	in	ADP
ajfa-1289	356	7	emerging	emerge	VERB
ajfa-1289	356	8	securities	security	NOUN
ajfa-1289	356	9	markets	market	NOUN
ajfa-1289	356	10	.	.	PUNCT
ajfa-1289	357	1	north	north	PROPN
ajfa-1289	357	2	carolina	carolina	PROPN
ajfa-1289	357	3	journal	journal	PROPN
ajfa-1289	357	4	of	of	ADP
ajfa-1289	357	5	international	international	ADJ
ajfa-1289	357	6	law	law	NOUN
ajfa-1289	357	7	and	and	CCONJ
ajfa-1289	357	8	commercial	commercial	ADJ
ajfa-1289	357	9	regulation	regulation	NOUN
ajfa-1289	357	10	,	,	PUNCT
ajfa-1289	357	11	35(1	35(1	NUM
ajfa-1289	357	12	)	)	PUNCT
ajfa-1289	357	13	,	,	PUNCT
ajfa-1289	357	14	1	1	NUM
ajfa-1289	357	15	-	-	SYM
ajfa-1289	357	16	32	32	NUM
ajfa-1289	357	17	.	.	PUNCT
ajfa-1289	358	1	llena	llena	PROPN
ajfa-1289	358	2	,	,	PUNCT
ajfa-1289	358	3	f.	f.	PROPN
ajfa-1289	358	4	,	,	PUNCT
ajfa-1289	358	5	monera	monera	PROPN
ajfa-1289	358	6	,	,	PUNCT
ajfa-1289	358	7	j.	j.	PROPN
ajfa-1289	358	8	m.	m.	PROPN
ajfa-1289	358	9	,	,	PUNCT
ajfa-1289	358	10	&	&	CCONJ
ajfa-1289	358	11	hernandez	hernandez	PROPN
ajfa-1289	358	12	,	,	PUNCT
ajfa-1289	358	13	b.	b.	PROPN
ajfa-1289	358	14	(	(	PUNCT
ajfa-1289	358	15	2007	2007	NUM
ajfa-1289	358	16	)	)	PUNCT
ajfa-1289	358	17	.	.	PUNCT
ajfa-1289	359	1	environmental	environmental	ADJ
ajfa-1289	359	2	disclosure	disclosure	NOUN
ajfa-1289	359	3	and	and	CCONJ
ajfa-1289	359	4	compulsory	compulsory	ADJ
ajfa-1289	359	5	accounting	accounting	NOUN
ajfa-1289	359	6	standards	standard	NOUN
ajfa-1289	359	7	:	:	PUNCT
ajfa-1289	359	8	the	the	DET
ajfa-1289	359	9	case	case	NOUN
ajfa-1289	359	10	of	of	ADP
ajfa-1289	359	11	spanish	spanish	ADJ
ajfa-1289	359	12	annual	annual	ADJ
ajfa-1289	359	13	reports	report	NOUN
ajfa-1289	359	14	.	.	PUNCT
ajfa-1289	360	1	business	business	NOUN
ajfa-1289	360	2	strategy	strategy	NOUN
ajfa-1289	360	3	and	and	CCONJ
ajfa-1289	360	4	the	the	DET
ajfa-1289	360	5	environment	environment	NOUN
ajfa-1289	360	6	,	,	PUNCT
ajfa-1289	360	7	16	16	NUM
ajfa-1289	360	8	,	,	PUNCT
ajfa-1289	360	9	50	50	NUM
ajfa-1289	360	10	-	-	SYM
ajfa-1289	360	11	63	63	NUM
ajfa-1289	360	12	.	.	PUNCT
ajfa-1289	361	1	http://dx.doi.org/10.1002/bse.466	http://dx.doi.org/10.1002/bse.466	PROPN
ajfa-1289	361	2	luken	luken	PROPN
ajfa-1289	361	3	,	,	PUNCT
ajfa-1289	361	4	r.	r.	PROPN
ajfa-1289	361	5	,	,	PUNCT
ajfa-1289	361	6	&	&	CCONJ
ajfa-1289	361	7	stares	stare	NOUN
ajfa-1289	361	8	,	,	PUNCT
ajfa-1289	361	9	r.	r.	PROPN
ajfa-1289	361	10	(	(	PUNCT
ajfa-1289	361	11	2005	2005	NUM
ajfa-1289	361	12	)	)	PUNCT
ajfa-1289	361	13	.	.	PUNCT
ajfa-1289	362	1	small	small	ADJ
ajfa-1289	362	2	business	business	NOUN
ajfa-1289	362	3	responsibility	responsibility	NOUN
ajfa-1289	362	4	in	in	ADP
ajfa-1289	362	5	developing	develop	VERB
ajfa-1289	362	6	countries	country	NOUN
ajfa-1289	362	7	:	:	PUNCT
ajfa-1289	362	8	a	a	DET
ajfa-1289	362	9	threat	threat	NOUN
ajfa-1289	362	10	or	or	CCONJ
ajfa-1289	362	11	an	an	DET
ajfa-1289	362	12	opportunity	opportunity	NOUN
ajfa-1289	362	13	?	?	PUNCT
ajfa-1289	363	1	business	business	NOUN
ajfa-1289	363	2	strategy	strategy	NOUN
ajfa-1289	363	3	and	and	CCONJ
ajfa-1289	363	4	the	the	DET
ajfa-1289	363	5	environment	environment	NOUN
ajfa-1289	363	6	,	,	PUNCT
ajfa-1289	363	7	14	14	NUM
ajfa-1289	363	8	,	,	PUNCT
ajfa-1289	363	9	38	38	NUM
ajfa-1289	363	10	-	-	SYM
ajfa-1289	363	11	53	53	NUM
ajfa-1289	363	12	.	.	PUNCT
ajfa-1289	364	1	http://dx.doi.org/10.1002/bse.427	http://dx.doi.org/10.1002/bse.427	NOUN
ajfa-1289	364	2	mukhopadbhyay	mukhopadbhyay	NOUN
ajfa-1289	364	3	,	,	PUNCT
ajfa-1289	364	4	k.	k.	PROPN
ajfa-1289	364	5	(	(	PUNCT
ajfa-1289	364	6	2006	2006	NUM
ajfa-1289	364	7	)	)	PUNCT
ajfa-1289	364	8	.	.	PUNCT
ajfa-1289	365	1	impact	impact	NOUN
ajfa-1289	365	2	on	on	ADP
ajfa-1289	365	3	the	the	DET
ajfa-1289	365	4	environment	environment	NOUN
ajfa-1289	365	5	of	of	ADP
ajfa-1289	365	6	thailand	thailand	PROPN
ajfa-1289	365	7	's	's	PART
ajfa-1289	365	8	trade	trade	NOUN
ajfa-1289	365	9	with	with	ADP
ajfa-1289	365	10	oecd	oecd	PROPN
ajfa-1289	365	11	countries	country	NOUN
ajfa-1289	365	12	.	.	PUNCT
ajfa-1289	366	1	asia	asia	PROPN
ajfa-1289	366	2	-	-	PUNCT
ajfa-1289	366	3	pacific	pacific	PROPN
ajfa-1289	366	4	trade	trade	NOUN
ajfa-1289	366	5	and	and	CCONJ
ajfa-1289	366	6	investment	investment	NOUN
ajfa-1289	366	7	review	review	NOUN
ajfa-1289	366	8	,	,	PUNCT
ajfa-1289	366	9	2(1	2(1	NUM
ajfa-1289	366	10	)	)	PUNCT
ajfa-1289	366	11	,	,	PUNCT
ajfa-1289	366	12	25	25	NUM
ajfa-1289	366	13	-	-	SYM
ajfa-1289	366	14	46	46	NUM
ajfa-1289	366	15	.	.	PUNCT
ajfa-1289	367	1	nasi	nasi	PROPN
ajfa-1289	367	2	,	,	PUNCT
ajfa-1289	367	3	j.	j.	PROPN
ajfa-1289	367	4	,	,	PUNCT
ajfa-1289	367	5	nasi	nasi	PROPN
ajfa-1289	367	6	,	,	PUNCT
ajfa-1289	367	7	s.	s.	PROPN
ajfa-1289	367	8	,	,	PUNCT
ajfa-1289	367	9	philip	philip	PROPN
ajfa-1289	367	10	,	,	PUNCT
ajfa-1289	367	11	n.	n.	NOUN
ajfa-1289	367	12	,	,	PUNCT
ajfa-1289	367	13	&	&	CCONJ
ajfa-1289	367	14	zylidopoulos	zylidopoulos	PROPN
ajfa-1289	367	15	,	,	PUNCT
ajfa-1289	367	16	s.	s.	PROPN
ajfa-1289	367	17	(	(	PUNCT
ajfa-1289	367	18	1997	1997	NUM
ajfa-1289	367	19	)	)	PUNCT
ajfa-1289	367	20	.	.	PUNCT
ajfa-1289	368	1	the	the	DET
ajfa-1289	368	2	evolution	evolution	NOUN
ajfa-1289	368	3	of	of	ADP
ajfa-1289	368	4	corporate	corporate	ADJ
ajfa-1289	368	5	social	social	ADJ
ajfa-1289	368	6	responsivenessan	responsivenessan	ADJ
ajfa-1289	368	7	exploratory	exploratory	ADJ
ajfa-1289	368	8	study	study	NOUN
ajfa-1289	368	9	of	of	ADP
ajfa-1289	368	10	finnish	finnish	ADJ
ajfa-1289	368	11	and	and	CCONJ
ajfa-1289	368	12	canadian	canadian	ADJ
ajfa-1289	368	13	forestry	forestry	NOUN
ajfa-1289	368	14	companies	company	NOUN
ajfa-1289	368	15	.	.	PUNCT
ajfa-1289	369	1	business	business	NOUN
ajfa-1289	369	2	&	&	CCONJ
ajfa-1289	369	3	society	society	PROPN
ajfa-1289	369	4	,	,	PUNCT
ajfa-1289	369	5	38(3	38(3	NUM
ajfa-1289	369	6	)	)	PUNCT
ajfa-1289	369	7	,	,	PUNCT
ajfa-1289	369	8	296	296	NUM
ajfa-1289	369	9	-	-	SYM
ajfa-1289	369	10	321	321	NUM
ajfa-1289	369	11	.	.	PUNCT
ajfa-1289	370	1	http://dx.doi.org/10.1002/bse.427	http://dx.doi.org/10.1002/bse.427	PROPN
ajfa-1289	370	2	asian	asian	ADJ
ajfa-1289	370	3	journal	journal	NOUN
ajfa-1289	370	4	of	of	ADP
ajfa-1289	370	5	finance	finance	PROPN
ajfa-1289	370	6	&	&	CCONJ
ajfa-1289	370	7	accounting	accounting	PROPN
ajfa-1289	370	8	issn	issn	PROPN
ajfa-1289	370	9	1946	1946	NUM
ajfa-1289	370	10	-	-	PUNCT
ajfa-1289	370	11	052x	052x	NOUN
ajfa-1289	370	12	2012	2012	NUM
ajfa-1289	370	13	,	,	PUNCT
ajfa-1289	370	14	vol	vol	NOUN
ajfa-1289	370	15	.	.	PROPN
ajfa-1289	370	16	4	4	NUM
ajfa-1289	370	17	,	,	PUNCT
ajfa-1289	370	18	no	no	INTJ
ajfa-1289	370	19	.	.	NOUN
ajfa-1289	370	20	1	1	NUM
ajfa-1289	370	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	370	22	90	90	NUM
ajfa-1289	370	23	nesdb	nesdb	NOUN
ajfa-1289	370	24	.	.	PUNCT
ajfa-1289	371	1	(	(	PUNCT
ajfa-1289	371	2	2003	2003	NUM
ajfa-1289	371	3	)	)	PUNCT
ajfa-1289	371	4	.	.	PUNCT
ajfa-1289	372	1	national	national	ADJ
ajfa-1289	372	2	income	income	NOUN
ajfa-1289	372	3	of	of	ADP
ajfa-1289	372	4	thailand	thailand	PROPN
ajfa-1289	372	5	,	,	PUNCT
ajfa-1289	372	6	1980	1980	NUM
ajfa-1289	372	7	-	-	SYM
ajfa-1289	372	8	2001	2001	NUM
ajfa-1289	372	9	.	.	PUNCT
ajfa-1289	373	1	bangkok	bangkok	PROPN
ajfa-1289	373	2	:	:	PUNCT
ajfa-1289	373	3	office	office	NOUN
ajfa-1289	373	4	of	of	ADP
ajfa-1289	373	5	the	the	DET
ajfa-1289	373	6	prime	prime	ADJ
ajfa-1289	373	7	minister	minister	NOUN
ajfa-1289	373	8	.	.	PUNCT
ajfa-1289	374	1	newson	newson	PROPN
ajfa-1289	374	2	,	,	PUNCT
ajfa-1289	374	3	m.	m.	NOUN
ajfa-1289	374	4	,	,	PUNCT
ajfa-1289	374	5	&	&	CCONJ
ajfa-1289	374	6	deegan	deegan	PROPN
ajfa-1289	374	7	,	,	PUNCT
ajfa-1289	374	8	c.	c.	PROPN
ajfa-1289	374	9	(	(	PUNCT
ajfa-1289	374	10	2002	2002	NUM
ajfa-1289	374	11	)	)	PUNCT
ajfa-1289	374	12	.	.	PUNCT
ajfa-1289	375	1	global	global	ADJ
ajfa-1289	375	2	expectations	expectation	NOUN
ajfa-1289	375	3	and	and	CCONJ
ajfa-1289	375	4	their	their	PRON
ajfa-1289	375	5	association	association	NOUN
ajfa-1289	375	6	with	with	ADP
ajfa-1289	375	7	corporate	corporate	ADJ
ajfa-1289	375	8	social	social	ADJ
ajfa-1289	375	9	disclosure	disclosure	NOUN
ajfa-1289	375	10	practices	practice	NOUN
ajfa-1289	375	11	in	in	ADP
ajfa-1289	375	12	australia	australia	PROPN
ajfa-1289	375	13	,	,	PUNCT
ajfa-1289	375	14	singapore	singapore	PROPN
ajfa-1289	375	15	,	,	PUNCT
ajfa-1289	375	16	and	and	CCONJ
ajfa-1289	375	17	south	south	PROPN
ajfa-1289	375	18	korea	korea	PROPN
ajfa-1289	375	19	.	.	PUNCT
ajfa-1289	376	1	the	the	DET
ajfa-1289	376	2	international	international	ADJ
ajfa-1289	376	3	journal	journal	NOUN
ajfa-1289	376	4	of	of	ADP
ajfa-1289	376	5	accounting	accounting	NOUN
ajfa-1289	376	6	,	,	PUNCT
ajfa-1289	376	7	37	37	NUM
ajfa-1289	376	8	,	,	PUNCT
ajfa-1289	376	9	183	183	NUM
ajfa-1289	376	10	-	-	SYM
ajfa-1289	376	11	213	213	NUM
ajfa-1289	376	12	.	.	PUNCT
ajfa-1289	377	1	http://dx.doi.org/10.1016/s0020-7063(02)00151-6	http://dx.doi.org/10.1016/s0020-7063(02)00151-6	PROPN
ajfa-1289	377	2	ng	ng	PROPN
ajfa-1289	377	3	,	,	PUNCT
ajfa-1289	377	4	l.	l.	PROPN
ajfa-1289	377	5	w.	w.	PROPN
ajfa-1289	377	6	(	(	PUNCT
ajfa-1289	377	7	1985	1985	NUM
ajfa-1289	377	8	)	)	PUNCT
ajfa-1289	377	9	.	.	PUNCT
ajfa-1289	378	1	social	social	ADJ
ajfa-1289	378	2	responsibility	responsibility	NOUN
ajfa-1289	378	3	disclosures	disclosure	NOUN
ajfa-1289	378	4	of	of	ADP
ajfa-1289	378	5	selected	select	VERB
ajfa-1289	378	6	new	new	ADJ
ajfa-1289	378	7	zealand	zealand	PROPN
ajfa-1289	378	8	companies	company	NOUN
ajfa-1289	378	9	for	for	ADP
ajfa-1289	378	10	1981	1981	NUM
ajfa-1289	378	11	,	,	PUNCT
ajfa-1289	378	12	1982	1982	NUM
ajfa-1289	378	13	,	,	PUNCT
ajfa-1289	378	14	and1983	and1983	ADJ
ajfa-1289	378	15	,	,	PUNCT
ajfa-1289	378	16	occasional	occasional	ADJ
ajfa-1289	378	17	paper	paper	NOUN
ajfa-1289	378	18	no.54	no.54	PROPN
ajfa-1289	378	19	.	.	PUNCT
ajfa-1289	379	1	massey	massey	PROPN
ajfa-1289	379	2	university	university	PROPN
ajfa-1289	379	3	,	,	PUNCT
ajfa-1289	379	4	palmerton	palmerton	PROPN
ajfa-1289	379	5	north	north	NOUN
ajfa-1289	379	6	.	.	PUNCT
ajfa-1289	380	1	niskala	niskala	NOUN
ajfa-1289	380	2	,	,	PUNCT
ajfa-1289	380	3	m.	m.	NOUN
ajfa-1289	380	4	,	,	PUNCT
ajfa-1289	380	5	&	&	CCONJ
ajfa-1289	380	6	pretes	prete	NOUN
ajfa-1289	380	7	,	,	PUNCT
ajfa-1289	380	8	m.	m.	NOUN
ajfa-1289	380	9	(	(	PUNCT
ajfa-1289	380	10	1995	1995	NUM
ajfa-1289	380	11	)	)	PUNCT
ajfa-1289	380	12	.	.	PUNCT
ajfa-1289	381	1	environmental	environmental	ADJ
ajfa-1289	381	2	reporting	reporting	NOUN
ajfa-1289	381	3	in	in	ADP
ajfa-1289	381	4	finland	finland	PROPN
ajfa-1289	381	5	:	:	PUNCT
ajfa-1289	381	6	a	a	DET
ajfa-1289	381	7	note	note	NOUN
ajfa-1289	381	8	on	on	ADP
ajfa-1289	381	9	the	the	DET
ajfa-1289	381	10	use	use	NOUN
ajfa-1289	381	11	of	of	ADP
ajfa-1289	381	12	annual	annual	ADJ
ajfa-1289	381	13	reports	report	NOUN
ajfa-1289	381	14	.	.	PUNCT
ajfa-1289	382	1	accounting	accounting	NOUN
ajfa-1289	382	2	,	,	PUNCT
ajfa-1289	382	3	organizations	organization	NOUN
ajfa-1289	382	4	and	and	CCONJ
ajfa-1289	382	5	society	society	NOUN
ajfa-1289	382	6	,	,	PUNCT
ajfa-1289	382	7	20(6	20(6	NOUN
ajfa-1289	382	8	)	)	PUNCT
ajfa-1289	382	9	,	,	PUNCT
ajfa-1289	382	10	457	457	NUM
ajfa-1289	382	11	-	-	SYM
ajfa-1289	382	12	466	466	NUM
ajfa-1289	382	13	.	.	PUNCT
ajfa-1289	383	1	http://dx.doi.org/10.1016/0361-3682(94)00032-q	http://dx.doi.org/10.1016/0361-3682(94)00032-q	PROPN
ajfa-1289	383	2	patten	patten	PROPN
ajfa-1289	383	3	,	,	PUNCT
ajfa-1289	383	4	d.	d.	PROPN
ajfa-1289	383	5	(	(	PUNCT
ajfa-1289	383	6	1992	1992	NUM
ajfa-1289	383	7	)	)	PUNCT
ajfa-1289	383	8	.	.	PUNCT
ajfa-1289	384	1	intra	intra	ADJ
ajfa-1289	384	2	-	-	ADJ
ajfa-1289	384	3	industry	industry	ADJ
ajfa-1289	384	4	environmental	environmental	ADJ
ajfa-1289	384	5	disclosures	disclosure	NOUN
ajfa-1289	384	6	in	in	ADP
ajfa-1289	384	7	response	response	NOUN
ajfa-1289	384	8	to	to	ADP
ajfa-1289	384	9	the	the	DET
ajfa-1289	384	10	alaskan	alaskan	ADJ
ajfa-1289	384	11	oil	oil	NOUN
ajfa-1289	384	12	spill	spill	NOUN
ajfa-1289	384	13	:	:	PUNCT
ajfa-1289	384	14	a	a	DET
ajfa-1289	384	15	note	note	NOUN
ajfa-1289	384	16	on	on	ADP
ajfa-1289	384	17	legitimacy	legitimacy	NOUN
ajfa-1289	384	18	theory	theory	NOUN
ajfa-1289	384	19	.	.	PUNCT
ajfa-1289	385	1	accounting	accounting	NOUN
ajfa-1289	385	2	,	,	PUNCT
ajfa-1289	385	3	organizations	organization	NOUN
ajfa-1289	385	4	and	and	CCONJ
ajfa-1289	385	5	society	society	NOUN
ajfa-1289	385	6	,	,	PUNCT
ajfa-1289	385	7	17(5	17(5	NUM
ajfa-1289	385	8	)	)	PUNCT
ajfa-1289	385	9	,	,	PUNCT
ajfa-1289	385	10	471	471	NUM
ajfa-1289	385	11	-	-	SYM
ajfa-1289	385	12	475	475	NUM
ajfa-1289	385	13	.	.	PUNCT
ajfa-1289	386	1	http://dx.doi.org/10.1016/0361-3682(92)90042-q	http://dx.doi.org/10.1016/0361-3682(92)90042-q	PROPN
ajfa-1289	386	2	raar	raar	PROPN
ajfa-1289	386	3	,	,	PUNCT
ajfa-1289	386	4	j.	j.	PROPN
ajfa-1289	386	5	(	(	PUNCT
ajfa-1289	386	6	2002	2002	NUM
ajfa-1289	386	7	)	)	PUNCT
ajfa-1289	386	8	.	.	PUNCT
ajfa-1289	387	1	environmental	environmental	ADJ
ajfa-1289	387	2	initiatives	initiative	NOUN
ajfa-1289	387	3	:	:	PUNCT
ajfa-1289	387	4	towards	towards	ADP
ajfa-1289	387	5	triple	triple	ADJ
ajfa-1289	387	6	-	-	PUNCT
ajfa-1289	387	7	bottom	bottom	NOUN
ajfa-1289	387	8	line	line	NOUN
ajfa-1289	387	9	reporting	reporting	NOUN
ajfa-1289	387	10	.	.	PUNCT
ajfa-1289	388	1	corporate	corporate	ADJ
ajfa-1289	388	2	communications	communication	NOUN
ajfa-1289	388	3	,	,	PUNCT
ajfa-1289	388	4	7(3	7(3	NUM
ajfa-1289	388	5	)	)	PUNCT
ajfa-1289	388	6	,	,	PUNCT
ajfa-1289	388	7	169	169	NUM
ajfa-1289	388	8	-	-	SYM
ajfa-1289	388	9	183	183	NUM
ajfa-1289	388	10	.	.	PUNCT
ajfa-1289	389	1	http://dx.doi.org/10.1108/13563280210436781	http://dx.doi.org/10.1108/13563280210436781	PROPN
ajfa-1289	389	2	rahman	rahman	PROPN
ajfa-1289	389	3	,	,	PUNCT
ajfa-1289	389	4	s.	s.	PROPN
ajfa-1289	389	5	a.	a.	PROPN
ajfa-1289	389	6	b.	b.	PROPN
ajfa-1289	389	7	a.	a.	PROPN
ajfa-1289	389	8	,	,	PUNCT
ajfa-1289	389	9	yusoff	yusoff	PROPN
ajfa-1289	389	10	,	,	PUNCT
ajfa-1289	389	11	r.	r.	PROPN
ajfa-1289	389	12	b.	b.	PROPN
ajfa-1289	389	13	,	,	PUNCT
ajfa-1289	389	14	&	&	CCONJ
ajfa-1289	389	15	mohamed	mohamed	PROPN
ajfa-1289	389	16	,	,	PUNCT
ajfa-1289	389	17	w.	w.	PROPN
ajfa-1289	389	18	n.	n.	PROPN
ajfa-1289	389	19	b.	b.	PROPN
ajfa-1289	389	20	w.	w.	PROPN
ajfa-1289	389	21	(	(	PUNCT
ajfa-1289	389	22	2010	2010	NUM
ajfa-1289	389	23	)	)	PUNCT
ajfa-1289	389	24	.	.	PUNCT
ajfa-1289	390	1	environmental	environmental	ADJ
ajfa-1289	390	2	disclosures	disclosure	NOUN
ajfa-1289	390	3	and	and	CCONJ
ajfa-1289	390	4	financial	financial	ADJ
ajfa-1289	390	5	performance	performance	NOUN
ajfa-1289	390	6	:	:	PUNCT
ajfa-1289	390	7	an	an	DET
ajfa-1289	390	8	empirical	empirical	ADJ
ajfa-1289	390	9	study	study	NOUN
ajfa-1289	390	10	of	of	ADP
ajfa-1289	390	11	malaysia	malaysia	PROPN
ajfa-1289	390	12	,	,	PUNCT
ajfa-1289	390	13	thailand	thailand	PROPN
ajfa-1289	390	14	,	,	PUNCT
ajfa-1289	390	15	and	and	CCONJ
ajfa-1289	390	16	singapore	singapore	PROPN
ajfa-1289	390	17	.	.	PUNCT
ajfa-1289	391	1	22	22	NUM
ajfa-1289	391	2	november	november	PROPN
ajfa-1289	391	3	2010	2010	NUM
ajfa-1289	391	4	,	,	PUNCT
ajfa-1289	391	5	29(2	29(2	NUM
ajfa-1289	391	6	)	)	PUNCT
ajfa-1289	391	7	,	,	PUNCT
ajfa-1289	391	8	46	46	NUM
ajfa-1289	391	9	-	-	SYM
ajfa-1289	391	10	58	58	NUM
ajfa-1289	391	11	ratanajongkol	ratanajongkol	NOUN
ajfa-1289	391	12	,	,	PUNCT
ajfa-1289	391	13	s.	s.	PROPN
ajfa-1289	391	14	,	,	PUNCT
ajfa-1289	391	15	davey	davey	NOUN
ajfa-1289	391	16	,	,	PUNCT
ajfa-1289	391	17	h.	h.	PROPN
ajfa-1289	391	18	,	,	PUNCT
ajfa-1289	391	19	&	&	CCONJ
ajfa-1289	391	20	low	low	ADJ
ajfa-1289	391	21	,	,	PUNCT
ajfa-1289	391	22	m.	m.	NOUN
ajfa-1289	391	23	(	(	PUNCT
ajfa-1289	391	24	2006	2006	NUM
ajfa-1289	391	25	)	)	PUNCT
ajfa-1289	391	26	.	.	PUNCT
ajfa-1289	392	1	corporate	corporate	ADJ
ajfa-1289	392	2	social	social	ADJ
ajfa-1289	392	3	reporting	reporting	NOUN
ajfa-1289	392	4	in	in	ADP
ajfa-1289	392	5	thailand	thailand	PROPN
ajfa-1289	392	6	,	,	PUNCT
ajfa-1289	392	7	the	the	DET
ajfa-1289	392	8	news	news	NOUN
ajfa-1289	392	9	is	be	AUX
ajfa-1289	392	10	all	all	ADV
ajfa-1289	392	11	good	good	ADJ
ajfa-1289	392	12	and	and	CCONJ
ajfa-1289	392	13	increasing	increase	VERB
ajfa-1289	392	14	.	.	PUNCT
ajfa-1289	393	1	qualitative	qualitative	ADJ
ajfa-1289	393	2	research	research	NOUN
ajfa-1289	393	3	in	in	ADP
ajfa-1289	393	4	accounting	accounting	NOUN
ajfa-1289	393	5	&	&	CCONJ
ajfa-1289	393	6	management	management	NOUN
ajfa-1289	393	7	,	,	PUNCT
ajfa-1289	393	8	3(1	3(1	NUM
ajfa-1289	393	9	)	)	PUNCT
ajfa-1289	393	10	,	,	PUNCT
ajfa-1289	393	11	67	67	NUM
ajfa-1289	393	12	-	-	SYM
ajfa-1289	393	13	83	83	NUM
ajfa-1289	393	14	.	.	PUNCT
ajfa-1289	394	1	http://dx.doi.org/10.1108/11766090610659751	http://dx.doi.org/10.1108/11766090610659751	PROPN
ajfa-1289	394	2	roberts	roberts	PROPN
ajfa-1289	394	3	,	,	PUNCT
ajfa-1289	394	4	r.	r.	PROPN
ajfa-1289	394	5	(	(	PUNCT
ajfa-1289	394	6	1992	1992	NUM
ajfa-1289	394	7	)	)	PUNCT
ajfa-1289	394	8	.	.	PUNCT
ajfa-1289	395	1	determinants	determinant	NOUN
ajfa-1289	395	2	of	of	ADP
ajfa-1289	395	3	corporate	corporate	ADJ
ajfa-1289	395	4	social	social	ADJ
ajfa-1289	395	5	responsibility	responsibility	NOUN
ajfa-1289	395	6	disclosure	disclosure	NOUN
ajfa-1289	395	7	:	:	PUNCT
ajfa-1289	395	8	an	an	DET
ajfa-1289	395	9	application	application	NOUN
ajfa-1289	395	10	of	of	ADP
ajfa-1289	395	11	stakeholder	stakeholder	NOUN
ajfa-1289	395	12	theory	theory	NOUN
ajfa-1289	395	13	accounting	accounting	NOUN
ajfa-1289	395	14	,	,	PUNCT
ajfa-1289	395	15	organizations	organization	NOUN
ajfa-1289	395	16	and	and	CCONJ
ajfa-1289	395	17	society	society	NOUN
ajfa-1289	395	18	17(6	17(6	NUM
ajfa-1289	395	19	)	)	PUNCT
ajfa-1289	395	20	,	,	PUNCT
ajfa-1289	395	21	595	595	NUM
ajfa-1289	395	22	-	-	NUM
ajfa-1289	395	23	612	612	NUM
ajfa-1289	395	24	.	.	PUNCT
ajfa-1289	396	1	http://dx.doi.org/10.1016/0361-3682(92)90015-k	http://dx.doi.org/10.1016/0361-3682(92)90015-k	PROPN
ajfa-1289	396	2	secci	secci	PROPN
ajfa-1289	396	3	,	,	PUNCT
ajfa-1289	396	4	d.	d.	PROPN
ajfa-1289	396	5	(	(	PUNCT
ajfa-1289	396	6	2005	2005	NUM
ajfa-1289	396	7	)	)	PUNCT
ajfa-1289	396	8	.	.	PUNCT
ajfa-1289	397	1	the	the	DET
ajfa-1289	397	2	italian	italian	ADJ
ajfa-1289	397	3	experience	experience	NOUN
ajfa-1289	397	4	in	in	ADP
ajfa-1289	397	5	social	social	ADJ
ajfa-1289	397	6	reporting	reporting	NOUN
ajfa-1289	397	7	:	:	PUNCT
ajfa-1289	397	8	an	an	DET
ajfa-1289	397	9	empirical	empirical	ADJ
ajfa-1289	397	10	analysis	analysis	NOUN
ajfa-1289	397	11	.	.	PUNCT
ajfa-1289	398	1	corporate	corporate	ADJ
ajfa-1289	398	2	social	social	ADJ
ajfa-1289	398	3	responsibility	responsibility	NOUN
ajfa-1289	398	4	and	and	CCONJ
ajfa-1289	398	5	environmental	environmental	ADJ
ajfa-1289	398	6	management	management	NOUN
ajfa-1289	398	7	,	,	PUNCT
ajfa-1289	398	8	13	13	NUM
ajfa-1289	398	9	,	,	PUNCT
ajfa-1289	398	10	135	135	NUM
ajfa-1289	398	11	-	-	SYM
ajfa-1289	398	12	149	149	NUM
ajfa-1289	398	13	.	.	PUNCT
ajfa-1289	399	1	http://dx.doi.org/10.1002/csr.96	http://dx.doi.org/10.1002/csr.96	PROPN
ajfa-1289	399	2	stanwick	stanwick	PROPN
ajfa-1289	399	3	,	,	PUNCT
ajfa-1289	399	4	p.	p.	PROPN
ajfa-1289	399	5	,	,	PUNCT
ajfa-1289	399	6	&	&	CCONJ
ajfa-1289	399	7	stanwick	stanwick	PROPN
ajfa-1289	399	8	,	,	PUNCT
ajfa-1289	399	9	s.	s.	PROPN
ajfa-1289	399	10	(	(	PUNCT
ajfa-1289	399	11	2006	2006	NUM
ajfa-1289	399	12	)	)	PUNCT
ajfa-1289	399	13	.	.	PUNCT
ajfa-1289	400	1	corporate	corporate	ADJ
ajfa-1289	400	2	environmental	environmental	ADJ
ajfa-1289	400	3	disclosure	disclosure	NOUN
ajfa-1289	400	4	:	:	PUNCT
ajfa-1289	400	5	a	a	DET
ajfa-1289	400	6	longitudinal	longitudinal	ADJ
ajfa-1289	400	7	study	study	NOUN
ajfa-1289	400	8	of	of	ADP
ajfa-1289	400	9	japanese	japanese	ADJ
ajfa-1289	400	10	firms	firm	NOUN
ajfa-1289	400	11	.	.	PUNCT
ajfa-1289	401	1	journal	journal	PROPN
ajfa-1289	401	2	of	of	ADP
ajfa-1289	401	3	american	american	PROPN
ajfa-1289	401	4	academy	academy	PROPN
ajfa-1289	401	5	of	of	ADP
ajfa-1289	401	6	business	business	NOUN
ajfa-1289	401	7	,	,	PUNCT
ajfa-1289	401	8	9(1	9(1	NUM
ajfa-1289	401	9	)	)	PUNCT
ajfa-1289	401	10	,	,	PUNCT
ajfa-1289	401	11	1	1	NUM
ajfa-1289	401	12	-	-	SYM
ajfa-1289	401	13	7	7	NUM
ajfa-1289	401	14	.	.	NOUN
ajfa-1289	401	15	stray	stray	NOUN
ajfa-1289	401	16	,	,	PUNCT
ajfa-1289	401	17	s.	s.	PROPN
ajfa-1289	401	18	,	,	PUNCT
ajfa-1289	401	19	&	&	CCONJ
ajfa-1289	401	20	ballantine	ballantine	PROPN
ajfa-1289	401	21	,	,	PUNCT
ajfa-1289	401	22	j.	j.	PROPN
ajfa-1289	401	23	(	(	PUNCT
ajfa-1289	401	24	2000	2000	NUM
ajfa-1289	401	25	)	)	PUNCT
ajfa-1289	401	26	.	.	PUNCT
ajfa-1289	402	1	a	a	DET
ajfa-1289	402	2	sectoral	sectoral	ADJ
ajfa-1289	402	3	comparison	comparison	NOUN
ajfa-1289	402	4	of	of	ADP
ajfa-1289	402	5	corporate	corporate	ADJ
ajfa-1289	402	6	environmental	environmental	ADJ
ajfa-1289	402	7	reporting	reporting	NOUN
ajfa-1289	402	8	and	and	CCONJ
ajfa-1289	402	9	disclosure	disclosure	NOUN
ajfa-1289	402	10	.	.	PUNCT
ajfa-1289	403	1	eco	eco	NOUN
ajfa-1289	403	2	management	management	NOUN
ajfa-1289	403	3	and	and	CCONJ
ajfa-1289	403	4	auditing	auditing	NOUN
ajfa-1289	403	5	,	,	PUNCT
ajfa-1289	403	6	7(4	7(4	NUM
ajfa-1289	403	7	)	)	PUNCT
ajfa-1289	403	8	,	,	PUNCT
ajfa-1289	403	9	165	165	NUM
ajfa-1289	403	10	-	-	SYM
ajfa-1289	403	11	177	177	NUM
ajfa-1289	403	12	.	.	PUNCT
ajfa-1289	404	1	http://dx.doi.org/10.1002/1099-0925(200012)7:4<165::aid-ema138>3.0.co;2-2	http://dx.doi.org/10.1002/1099-0925(200012)7:4<165::aid-ema138>3.0.co;2-2	NOUN
ajfa-1289	404	2	tagesson	tagesson	NOUN
ajfa-1289	404	3	,	,	PUNCT
ajfa-1289	404	4	t.	t.	PROPN
ajfa-1289	404	5	,	,	PUNCT
ajfa-1289	404	6	blank	blank	ADJ
ajfa-1289	404	7	,	,	PUNCT
ajfa-1289	404	8	v.	v.	PROPN
ajfa-1289	404	9	,	,	PUNCT
ajfa-1289	404	10	broberg	broberg	PROPN
ajfa-1289	404	11	,	,	PUNCT
ajfa-1289	404	12	p.	p.	PROPN
ajfa-1289	404	13	,	,	PUNCT
ajfa-1289	404	14	&	&	CCONJ
ajfa-1289	404	15	collin	collin	PROPN
ajfa-1289	404	16	,	,	PUNCT
ajfa-1289	404	17	s.	s.	PROPN
ajfa-1289	404	18	o.	o.	PROPN
ajfa-1289	404	19	(	(	PUNCT
ajfa-1289	404	20	2009	2009	NUM
ajfa-1289	404	21	)	)	PUNCT
ajfa-1289	404	22	.	.	PUNCT
ajfa-1289	405	1	what	what	PRON
ajfa-1289	405	2	explains	explain	VERB
ajfa-1289	405	3	the	the	DET
ajfa-1289	405	4	extent	extent	NOUN
ajfa-1289	405	5	and	and	CCONJ
ajfa-1289	405	6	content	content	NOUN
ajfa-1289	405	7	of	of	ADP
ajfa-1289	405	8	social	social	ADJ
ajfa-1289	405	9	and	and	CCONJ
ajfa-1289	405	10	environmental	environmental	ADJ
ajfa-1289	405	11	reporting	reporting	NOUN
ajfa-1289	405	12	in	in	ADP
ajfa-1289	405	13	swedish	swedish	ADJ
ajfa-1289	405	14	listed	list	VERB
ajfa-1289	405	15	corporations	corporation	NOUN
ajfa-1289	405	16	.	.	PUNCT
ajfa-1289	406	1	corporate	corporate	ADJ
ajfa-1289	406	2	social	social	ADJ
ajfa-1289	406	3	responsibility	responsibility	NOUN
ajfa-1289	406	4	and	and	CCONJ
ajfa-1289	406	5	environmental	environmental	ADJ
ajfa-1289	406	6	management	management	NOUN
ajfa-1289	406	7	,	,	PUNCT
ajfa-1289	406	8	16	16	NUM
ajfa-1289	406	9	,	,	PUNCT
ajfa-1289	406	10	352	352	NUM
ajfa-1289	406	11	-	-	SYM
ajfa-1289	406	12	364	364	NUM
ajfa-1289	406	13	.	.	PUNCT
ajfa-1289	407	1	http://dx.doi.org/10.1002/csr.194	http://dx.doi.org/10.1002/csr.194	PROPN
ajfa-1289	407	2	tai	tai	PROPN
ajfa-1289	407	3	,	,	PUNCT
ajfa-1289	407	4	b.	b.	PROPN
ajfa-1289	407	5	y.	y.	PROPN
ajfa-1289	407	6	k.	k.	PROPN
ajfa-1289	407	7	,	,	PUNCT
ajfa-1289	407	8	au	au	PROPN
ajfa-1289	407	9	-	-	PUNCT
ajfa-1289	407	10	yueng	yueng	NOUN
ajfa-1289	407	11	,	,	PUNCT
ajfa-1289	407	12	p.	p.	PROPN
ajfa-1289	407	13	k.	k.	PROPN
ajfa-1289	407	14	,	,	PUNCT
ajfa-1289	407	15	kwok	kwok	PROPN
ajfa-1289	407	16	,	,	PUNCT
ajfa-1289	407	17	m.	m.	NOUN
ajfa-1289	407	18	c.	c.	PROPN
ajfa-1289	407	19	m.	m.	PROPN
ajfa-1289	407	20	,	,	PUNCT
ajfa-1289	407	21	&	&	CCONJ
ajfa-1289	407	22	lau	lau	PROPN
ajfa-1289	407	23	,	,	PUNCT
ajfa-1289	407	24	l.	l.	PROPN
ajfa-1289	407	25	w.	w.	PROPN
ajfa-1289	407	26	c.	c.	PROPN
ajfa-1289	407	27	(	(	PUNCT
ajfa-1289	407	28	1990	1990	NUM
ajfa-1289	407	29	)	)	PUNCT
ajfa-1289	407	30	.	.	PUNCT
ajfa-1289	408	1	non	non	ADJ
ajfa-1289	408	2	-	-	ADJ
ajfa-1289	408	3	compliance	compliance	ADJ
ajfa-1289	408	4	asian	asian	ADJ
ajfa-1289	408	5	journal	journal	NOUN
ajfa-1289	408	6	of	of	ADP
ajfa-1289	408	7	finance	finance	PROPN
ajfa-1289	408	8	&	&	CCONJ
ajfa-1289	408	9	accounting	accounting	PROPN
ajfa-1289	408	10	issn	issn	PROPN
ajfa-1289	408	11	1946	1946	NUM
ajfa-1289	408	12	-	-	PUNCT
ajfa-1289	408	13	052x	052x	NOUN
ajfa-1289	408	14	2012	2012	NUM
ajfa-1289	408	15	,	,	PUNCT
ajfa-1289	408	16	vol	vol	NOUN
ajfa-1289	408	17	.	.	PROPN
ajfa-1289	408	18	4	4	NUM
ajfa-1289	408	19	,	,	PUNCT
ajfa-1289	408	20	no	no	INTJ
ajfa-1289	408	21	.	.	NOUN
ajfa-1289	408	22	1	1	NUM
ajfa-1289	408	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1289	408	24	91	91	NUM
ajfa-1289	408	25	with	with	ADP
ajfa-1289	408	26	disclosure	disclosure	NOUN
ajfa-1289	408	27	requirements	requirement	NOUN
ajfa-1289	408	28	in	in	ADP
ajfa-1289	408	29	financial	financial	ADJ
ajfa-1289	408	30	statements	statement	NOUN
ajfa-1289	408	31	:	:	PUNCT
ajfa-1289	408	32	the	the	DET
ajfa-1289	408	33	case	case	NOUN
ajfa-1289	408	34	of	of	ADP
ajfa-1289	408	35	hong	hong	PROPN
ajfa-1289	408	36	kong	kong	PROPN
ajfa-1289	408	37	companies	company	NOUN
ajfa-1289	408	38	.	.	PUNCT
ajfa-1289	409	1	the	the	DET
ajfa-1289	409	2	international	international	ADJ
ajfa-1289	409	3	journal	journal	NOUN
ajfa-1289	409	4	of	of	ADP
ajfa-1289	409	5	accounting	accounting	NOUN
ajfa-1289	409	6	,	,	PUNCT
ajfa-1289	409	7	25(4	25(4	NOUN
ajfa-1289	409	8	)	)	PUNCT
ajfa-1289	409	9	,	,	PUNCT
ajfa-1289	409	10	540	540	NUM
ajfa-1289	409	11	-	-	SYM
ajfa-1289	409	12	557	557	NUM
ajfa-1289	409	13	.	.	PUNCT
ajfa-1289	410	1	wallace	wallace	PROPN
ajfa-1289	410	2	,	,	PUNCT
ajfa-1289	410	3	r.	r.	PROPN
ajfa-1289	410	4	s.	s.	PROPN
ajfa-1289	410	5	o.	o.	PROPN
ajfa-1289	410	6	,	,	PUNCT
ajfa-1289	410	7	&	&	CCONJ
ajfa-1289	410	8	naser	naser	PROPN
ajfa-1289	410	9	,	,	PUNCT
ajfa-1289	410	10	k.	k.	PROPN
ajfa-1289	410	11	(	(	PUNCT
ajfa-1289	410	12	1995	1995	NUM
ajfa-1289	410	13	)	)	PUNCT
ajfa-1289	410	14	.	.	PUNCT
ajfa-1289	411	1	firm	firm	ADJ
ajfa-1289	411	2	specific	specific	ADJ
ajfa-1289	411	3	determinants	determinant	NOUN
ajfa-1289	411	4	of	of	ADP
ajfa-1289	411	5	the	the	DET
ajfa-1289	411	6	comprehensiveness	comprehensiveness	NOUN
ajfa-1289	411	7	of	of	ADP
ajfa-1289	411	8	mandatory	mandatory	ADJ
ajfa-1289	411	9	disclosure	disclosure	NOUN
ajfa-1289	411	10	in	in	ADP
ajfa-1289	411	11	the	the	DET
ajfa-1289	411	12	corporate	corporate	ADJ
ajfa-1289	411	13	annual	annual	ADJ
ajfa-1289	411	14	reports	report	NOUN
ajfa-1289	411	15	of	of	ADP
ajfa-1289	411	16	firms	firm	NOUN
ajfa-1289	411	17	listed	list	VERB
ajfa-1289	411	18	on	on	ADP
ajfa-1289	411	19	the	the	DET
ajfa-1289	411	20	stock	stock	NOUN
ajfa-1289	411	21	exchange	exchange	NOUN
ajfa-1289	411	22	of	of	ADP
ajfa-1289	411	23	hong	hong	PROPN
ajfa-1289	411	24	kong	kong	PROPN
ajfa-1289	411	25	.	.	PUNCT
ajfa-1289	412	1	journal	journal	PROPN
ajfa-1289	412	2	of	of	ADP
ajfa-1289	412	3	accounting	accounting	NOUN
ajfa-1289	412	4	and	and	CCONJ
ajfa-1289	412	5	public	public	ADJ
ajfa-1289	412	6	policy	policy	NOUN
ajfa-1289	412	7	,	,	PUNCT
ajfa-1289	412	8	14(2	14(2	NUM
ajfa-1289	412	9	)	)	PUNCT
ajfa-1289	412	10	,	,	PUNCT
ajfa-1289	412	11	311	311	NUM
ajfa-1289	412	12	-	-	SYM
ajfa-1289	412	13	368	368	NUM
ajfa-1289	412	14	.	.	PUNCT
ajfa-1289	413	1	http://dx.doi.org/10.1016/0278-4254(95)00042-9	http://dx.doi.org/10.1016/0278-4254(95)00042-9	PROPN
ajfa-1289	413	2	warr	warr	PROPN
ajfa-1289	413	3	,	,	PUNCT
ajfa-1289	413	4	p.	p.	NOUN
ajfa-1289	413	5	(	(	PUNCT
ajfa-1289	413	6	2007	2007	NUM
ajfa-1289	413	7	)	)	PUNCT
ajfa-1289	413	8	.	.	PUNCT
ajfa-1289	414	1	long	long	ADJ
ajfa-1289	414	2	-	-	PUNCT
ajfa-1289	414	3	term	term	NOUN
ajfa-1289	414	4	economic	economic	ADJ
ajfa-1289	414	5	performance	performance	NOUN
ajfa-1289	414	6	in	in	ADP
ajfa-1289	414	7	thailand	thailand	PROPN
ajfa-1289	414	8	.	.	PUNCT
ajfa-1289	415	1	asean	asean	PROPN
ajfa-1289	415	2	economic	economic	ADJ
ajfa-1289	415	3	bulletin	bulletin	NOUN
ajfa-1289	415	4	,	,	PUNCT
ajfa-1289	415	5	24(1	24(1	NUM
ajfa-1289	415	6	)	)	PUNCT
ajfa-1289	415	7	,	,	PUNCT
ajfa-1289	415	8	138	138	NUM
ajfa-1289	415	9	-	-	SYM
ajfa-1289	415	10	163	163	NUM
ajfa-1289	415	11	.	.	PUNCT
ajfa-1289	416	1	http://dx.doi.org/10.1355/ae24-1h	http://dx.doi.org/10.1355/ae24-1h	PROPN
ajfa-1289	416	2	williams	williams	PROPN
ajfa-1289	416	3	,	,	PUNCT
ajfa-1289	416	4	s.	s.	PROPN
ajfa-1289	416	5	m.	m.	PROPN
ajfa-1289	416	6	(	(	PUNCT
ajfa-1289	416	7	1999	1999	NUM
ajfa-1289	416	8	)	)	PUNCT
ajfa-1289	416	9	.	.	PUNCT
ajfa-1289	417	1	voluntary	voluntary	ADJ
ajfa-1289	417	2	environmental	environmental	ADJ
ajfa-1289	417	3	and	and	CCONJ
ajfa-1289	417	4	social	social	ADJ
ajfa-1289	417	5	accounting	accounting	NOUN
ajfa-1289	417	6	disclosure	disclosure	NOUN
ajfa-1289	417	7	practice	practice	NOUN
ajfa-1289	417	8	in	in	ADP
ajfa-1289	417	9	the	the	DET
ajfa-1289	417	10	asia	asia	PROPN
ajfa-1289	417	11	-	-	PUNCT
ajfa-1289	417	12	pacific	pacific	PROPN
ajfa-1289	417	13	region	region	NOUN
ajfa-1289	417	14	:	:	PUNCT
ajfa-1289	417	15	an	an	DET
ajfa-1289	417	16	international	international	ADJ
ajfa-1289	417	17	empirical	empirical	ADJ
ajfa-1289	417	18	test	test	NOUN
ajfa-1289	417	19	of	of	ADP
ajfa-1289	417	20	political	political	ADJ
ajfa-1289	417	21	economy	economy	NOUN
ajfa-1289	417	22	theory	theory	NOUN
ajfa-1289	417	23	.	.	PUNCT
ajfa-1289	418	1	the	the	DET
ajfa-1289	418	2	international	international	ADJ
ajfa-1289	418	3	journal	journal	NOUN
ajfa-1289	418	4	of	of	ADP
ajfa-1289	418	5	accounting	accounting	NOUN
ajfa-1289	418	6	,	,	PUNCT
ajfa-1289	418	7	34(2	34(2	NUM
ajfa-1289	418	8	)	)	PUNCT
ajfa-1289	418	9	,	,	PUNCT
ajfa-1289	418	10	209	209	NUM
ajfa-1289	418	11	-	-	SYM
ajfa-1289	418	12	238	238	NUM
ajfa-1289	418	13	.	.	PUNCT
ajfa-1289	419	1	http://dx.doi.org/10.1016/s0020-7063(99)00006-0	http://dx.doi.org/10.1016/s0020-7063(99)00006-0	ADV
ajfa-1289	419	2	appendix	appendix	VERB
ajfa-1289	419	3	a	a	DET
ajfa-1289	419	4	:	:	PUNCT
ajfa-1289	419	5	list	list	NOUN
ajfa-1289	419	6	of	of	ADP
ajfa-1289	419	7	items	item	NOUN
ajfa-1289	419	8	used	use	VERB
ajfa-1289	419	9	to	to	PART
ajfa-1289	419	10	evaluate	evaluate	VERB
ajfa-1289	419	11	the	the	DET
ajfa-1289	419	12	extent	extent	NOUN
ajfa-1289	419	13	of	of	ADP
ajfa-1289	419	14	tbl	tbl	NOUN
ajfa-1289	419	15	reporting	report	VERB
ajfa-1289	419	16	no	no	NOUN
ajfa-1289	419	17	.	.	PUNCT
ajfa-1289	420	1	economic	economic	ADJ
ajfa-1289	420	2	perspective	perspective	PROPN
ajfa-1289	420	3	social	social	PROPN
ajfa-1289	420	4	perspective	perspective	NOUN
ajfa-1289	420	5	environmental	environmental	ADJ
ajfa-1289	420	6	perspective	perspective	NOUN
ajfa-1289	420	7	1	1	NUM
ajfa-1289	420	8	information	information	NOUN
ajfa-1289	420	9	about	about	ADP
ajfa-1289	420	10	size	size	NOUN
ajfa-1289	420	11	and	and	CCONJ
ajfa-1289	420	12	profitability	profitability	NOUN
ajfa-1289	420	13	company	company	NOUN
ajfa-1289	420	14	’s	’s	PART
ajfa-1289	420	15	statement	statement	NOUN
ajfa-1289	420	16	of	of	ADP
ajfa-1289	420	17	a	a	DET
ajfa-1289	420	18	corporate	corporate	ADJ
ajfa-1289	420	19	commitment	commitment	NOUN
ajfa-1289	420	20	to	to	ADP
ajfa-1289	420	21	its	its	PRON
ajfa-1289	420	22	shareholders	shareholder	NOUN
ajfa-1289	420	23	and	and	CCONJ
ajfa-1289	420	24	society	society	NOUN
ajfa-1289	420	25	company	company	NOUN
ajfa-1289	420	26	’s	’s	PART
ajfa-1289	420	27	statement	statement	NOUN
ajfa-1289	420	28	of	of	ADP
ajfa-1289	420	29	a	a	DET
ajfa-1289	420	30	corporate	corporate	ADJ
ajfa-1289	420	31	commitment	commitment	NOUN
ajfa-1289	420	32	to	to	ADP
ajfa-1289	420	33	environmental	environmental	ADJ
ajfa-1289	420	34	protection	protection	NOUN
ajfa-1289	420	35	2	2	NUM
ajfa-1289	420	36	identification	identification	NOUN
ajfa-1289	420	37	of	of	ADP
ajfa-1289	420	38	a	a	DET
ajfa-1289	420	39	contact	contact	NOUN
ajfa-1289	420	40	person	person	NOUN
ajfa-1289	420	41	for	for	ADP
ajfa-1289	420	42	providing	provide	VERB
ajfa-1289	420	43	additional	additional	ADJ
ajfa-1289	420	44	information	information	NOUN
ajfa-1289	420	45	awards	award	NOUN
ajfa-1289	420	46	received	receive	VERB
ajfa-1289	420	47	relevant	relevant	ADJ
ajfa-1289	420	48	to	to	ADP
ajfa-1289	420	49	social	social	ADJ
ajfa-1289	420	50	performance	performance	NOUN
ajfa-1289	420	51	any	any	DET
ajfa-1289	420	52	mention	mention	NOUN
ajfa-1289	420	53	of	of	ADP
ajfa-1289	420	54	environmental	environmental	ADJ
ajfa-1289	420	55	regulation	regulation	NOUN
ajfa-1289	420	56	3	3	NUM
ajfa-1289	420	57	products	product	NOUN
ajfa-1289	420	58	or	or	CCONJ
ajfa-1289	420	59	services	service	NOUN
ajfa-1289	420	60	breakdown	breakdown	ADJ
ajfa-1289	420	61	identification	identification	NOUN
ajfa-1289	420	62	of	of	ADP
ajfa-1289	420	63	a	a	DET
ajfa-1289	420	64	contact	contact	NOUN
ajfa-1289	420	65	person	person	NOUN
ajfa-1289	420	66	for	for	ADP
ajfa-1289	420	67	providing	provide	VERB
ajfa-1289	420	68	additional	additional	ADJ
ajfa-1289	420	69	information	information	NOUN
ajfa-1289	420	70	involvement	involvement	NOUN
ajfa-1289	420	71	of	of	ADP
ajfa-1289	420	72	environmental	environmental	ADJ
ajfa-1289	420	73	experts	expert	NOUN
ajfa-1289	420	74	in	in	ADP
ajfa-1289	420	75	business	business	NOUN
ajfa-1289	420	76	operations	operation	NOUN
ajfa-1289	420	77	4	4	NUM
ajfa-1289	420	78	market	market	NOUN
ajfa-1289	420	79	shares	share	NOUN
ajfa-1289	420	80	by	by	ADP
ajfa-1289	420	81	region	region	NOUN
ajfa-1289	420	82	no	no	PROPN
ajfa-1289	420	83	.	.	PUNCT
ajfa-1289	420	84	of	of	ADP
ajfa-1289	420	85	employees	employee	NOUN
ajfa-1289	420	86	and	and	CCONJ
ajfa-1289	420	87	their	their	PRON
ajfa-1289	420	88	geographic	geographic	ADJ
ajfa-1289	420	89	distribution	distribution	NOUN
ajfa-1289	420	90	environmental	environmental	ADJ
ajfa-1289	420	91	audit	audit	NOUN
ajfa-1289	420	92	5	5	NUM
ajfa-1289	420	93	information	information	NOUN
ajfa-1289	420	94	on	on	ADP
ajfa-1289	420	95	backlog	backlog	NOUN
ajfa-1289	420	96	orders	order	NOUN
ajfa-1289	420	97	turnover	turnover	NOUN
ajfa-1289	420	98	of	of	ADP
ajfa-1289	420	99	workforce	workforce	PROPN
ajfa-1289	420	100	environmental	environmental	ADJ
ajfa-1289	420	101	awards	award	NOUN
ajfa-1289	420	102	6	6	NUM
ajfa-1289	420	103	information	information	NOUN
ajfa-1289	420	104	on	on	ADP
ajfa-1289	420	105	major	major	ADJ
ajfa-1289	420	106	suppliers	supplier	NOUN
ajfa-1289	420	107	levels	level	NOUN
ajfa-1289	420	108	of	of	ADP
ajfa-1289	420	109	employee	employee	NOUN
ajfa-1289	420	110	education	education	NOUN
ajfa-1289	420	111	incorporation	incorporation	NOUN
ajfa-1289	420	112	of	of	ADP
ajfa-1289	420	113	environmental	environmental	ADJ
ajfa-1289	420	114	concerns	concern	NOUN
ajfa-1289	420	115	into	into	ADP
ajfa-1289	420	116	business	business	NOUN
ajfa-1289	420	117	decisions	decision	NOUN
ajfa-1289	420	118	e.g.	e.g.	ADV
ajfa-1289	420	119	green	green	ADJ
ajfa-1289	420	120	purchasing	purchase	VERB
ajfa-1289	420	121	7	7	NUM
ajfa-1289	420	122	payroll	payroll	NOUN
ajfa-1289	420	123	information	information	NOUN
ajfa-1289	420	124	by	by	ADP
ajfa-1289	420	125	countries	country	NOUN
ajfa-1289	420	126	or	or	CCONJ
ajfa-1289	420	127	regions	region	NOUN
ajfa-1289	420	128	employee	employee	NOUN
ajfa-1289	420	129	benefits	benefit	NOUN
ajfa-1289	420	130	concerning	concern	VERB
ajfa-1289	420	131	health	health	NOUN
ajfa-1289	420	132	care	care	NOUN
ajfa-1289	420	133	,	,	PUNCT
ajfa-1289	420	134	disability	disability	NOUN
ajfa-1289	420	135	,	,	PUNCT
ajfa-1289	420	136	retirement	retirement	NOUN
ajfa-1289	420	137	identification	identification	NOUN
ajfa-1289	420	138	of	of	ADP
ajfa-1289	420	139	a	a	DET
ajfa-1289	420	140	contact	contact	NOUN
ajfa-1289	420	141	person	person	NOUN
ajfa-1289	420	142	providing	provide	VERB
ajfa-1289	420	143	information	information	NOUN
ajfa-1289	420	144	8	8	NUM
ajfa-1289	420	145	fringe	fringe	NOUN
ajfa-1289	420	146	benefits	benefit	NOUN
ajfa-1289	420	147	information	information	NOUN
ajfa-1289	420	148	by	by	ADP
ajfa-1289	420	149	countries	country	NOUN
ajfa-1289	420	150	or	or	CCONJ
ajfa-1289	420	151	regions	region	NOUN
ajfa-1289	420	152	employee	employee	NOUN
ajfa-1289	420	153	job	job	NOUN
ajfa-1289	420	154	satisfaction	satisfaction	NOUN
ajfa-1289	420	155	energy	energy	NOUN
ajfa-1289	420	156	usage	usage	NOUN
ajfa-1289	420	157	information	information	NOUN
ajfa-1289	420	158	9	9	NUM
ajfa-1289	420	159	employee	employee	NOUN
ajfa-1289	420	160	stock	stock	NOUN
ajfa-1289	420	161	options	option	NOUN
ajfa-1289	420	162	or	or	CCONJ
ajfa-1289	420	163	bonus	bonus	NOUN
ajfa-1289	420	164	programs	program	NOUN
ajfa-1289	420	165	employee	employee	NOUN
ajfa-1289	420	166	health	health	NOUN
ajfa-1289	420	167	and	and	CCONJ
ajfa-1289	420	168	safety	safety	NOUN
ajfa-1289	420	169	information	information	NOUN
ajfa-1289	420	170	e.g.	e.g.	ADV
ajfa-1289	420	171	number	number	NOUN
ajfa-1289	420	172	of	of	ADP
ajfa-1289	420	173	lost	lose	VERB
ajfa-1289	420	174	workdays	workday	NOUN
ajfa-1289	420	175	,	,	PUNCT
ajfa-1289	420	176	accidents	accident	NOUN
ajfa-1289	420	177	,	,	PUNCT
ajfa-1289	420	178	or	or	CCONJ
ajfa-1289	420	179	deaths	death	NOUN
ajfa-1289	420	180	encouragement	encouragement	NOUN
ajfa-1289	420	181	of	of	ADP
ajfa-1289	420	182	renewable	renewable	ADJ
ajfa-1289	420	183	energy	energy	NOUN
ajfa-1289	420	184	consumption	consumption	NOUN
ajfa-1289	420	185	10	10	NUM
ajfa-1289	420	186	information	information	NOUN
ajfa-1289	420	187	on	on	ADP
ajfa-1289	420	188	major	major	ADJ
ajfa-1289	420	189	creditors	creditor	NOUN
ajfa-1289	420	190	employee	employee	NOUN
ajfa-1289	420	191	training	training	NOUN
ajfa-1289	420	192	and	and	CCONJ
ajfa-1289	420	193	education	education	NOUN
ajfa-1289	420	194	water	water	NOUN
ajfa-1289	420	195	usage	usage	NOUN
ajfa-1289	420	196	information	information	NOUN
ajfa-1289	420	197	11	11	NUM
ajfa-1289	420	198	dividend	dividend	NOUN
ajfa-1289	420	199	distributions	distribution	NOUN
ajfa-1289	420	200	any	any	DET
ajfa-1289	420	201	mention	mention	NOUN
ajfa-1289	420	202	of	of	ADP
ajfa-1289	420	203	policy	policy	NOUN
ajfa-1289	420	204	addressing	address	VERB
ajfa-1289	420	205	workplace	workplace	NOUN
ajfa-1289	420	206	harassment	harassment	NOUN
ajfa-1289	420	207	and	and	CCONJ
ajfa-1289	420	208	discrimination	discrimination	NOUN
ajfa-1289	420	209	information	information	NOUN
ajfa-1289	420	210	concerning	concern	VERB
ajfa-1289	420	211	the	the	DET
ajfa-1289	420	212	materials	material	NOUN
ajfa-1289	420	213	that	that	PRON
ajfa-1289	420	214	are	be	AUX
ajfa-1289	420	215	recycled	recycle	VERB
ajfa-1289	420	216	or	or	CCONJ
ajfa-1289	420	217	reused	reuse	VERB
ajfa-1289	420	218	asian	asian	ADJ
ajfa-1289	420	219	journal	journal	NOUN
ajfa-1289	420	220	of	of	ADP
ajfa-1289	420	221	finance	finance	PROPN
ajfa-1289	420	222	&	&	CCONJ
ajfa-1289	420	223	accounting	accounting	PROPN
ajfa-1289	420	224	issn	issn	PROPN
ajfa-1289	420	225	1946	1946	NUM
ajfa-1289	420	226	-	-	PUNCT
ajfa-1289	420	227	052x	052x	NOUN
ajfa-1289	420	228	2012	2012	NUM
ajfa-1289	420	229	,	,	PUNCT
ajfa-1289	420	230	vol	vol	NOUN
ajfa-1289	420	231	.	.	PROPN
ajfa-1289	420	232	4	4	NUM
ajfa-1289	420	233	,	,	PUNCT
ajfa-1289	420	234	no	no	INTJ
ajfa-1289	420	235	.	.	NOUN
ajfa-1289	420	236	1	1	NUM
ajfa-1289	420	237	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1289	420	238	92	92	NUM
ajfa-1289	420	239	12	12	NUM
ajfa-1289	420	240	taxes	taxis	NOUN
ajfa-1289	420	241	number	number	NOUN
ajfa-1289	420	242	of	of	ADP
ajfa-1289	420	243	women	woman	NOUN
ajfa-1289	420	244	&	&	CCONJ
ajfa-1289	420	245	minorities	minority	NOUN
ajfa-1289	420	246	any	any	DET
ajfa-1289	420	247	mention	mention	NOUN
ajfa-1289	420	248	of	of	ADP
ajfa-1289	420	249	strategy	strategy	NOUN
ajfa-1289	420	250	for	for	ADP
ajfa-1289	420	251	the	the	DET
ajfa-1289	420	252	use	use	NOUN
ajfa-1289	420	253	of	of	ADP
ajfa-1289	420	254	recycled	recycled	ADJ
ajfa-1289	420	255	products	product	NOUN
ajfa-1289	420	256	13	13	NUM
ajfa-1289	420	257	discussion	discussion	NOUN
ajfa-1289	420	258	of	of	ADP
ajfa-1289	420	259	social	social	ADJ
ajfa-1289	420	260	capital	capital	NOUN
ajfa-1289	420	261	formation	formation	NOUN
ajfa-1289	420	262	e.g.	e.g.	ADV
ajfa-1289	420	263	donations	donation	VERB
ajfa-1289	420	264	policy	policy	NOUN
ajfa-1289	420	265	or	or	CCONJ
ajfa-1289	420	266	procedure	procedure	NOUN
ajfa-1289	420	267	dealing	deal	VERB
ajfa-1289	420	268	with	with	ADP
ajfa-1289	420	269	human	human	ADJ
ajfa-1289	420	270	rights	right	NOUN
ajfa-1289	420	271	issues	issue	NOUN
ajfa-1289	420	272	information	information	NOUN
ajfa-1289	420	273	about	about	ADP
ajfa-1289	420	274	the	the	DET
ajfa-1289	420	275	source	source	NOUN
ajfa-1289	420	276	,	,	PUNCT
ajfa-1289	420	277	type	type	NOUN
ajfa-1289	420	278	and	and	CCONJ
ajfa-1289	420	279	remedy	remedy	NOUN
ajfa-1289	420	280	procedures	procedure	NOUN
ajfa-1289	420	281	of	of	ADP
ajfa-1289	420	282	emissions	emission	NOUN
ajfa-1289	420	283	14	14	NUM
ajfa-1289	420	284	size	size	NOUN
ajfa-1289	420	285	and	and	CCONJ
ajfa-1289	420	286	types	type	NOUN
ajfa-1289	420	287	of	of	ADP
ajfa-1289	420	288	major	major	ADJ
ajfa-1289	420	289	tangible	tangible	ADJ
ajfa-1289	420	290	investments	investment	NOUN
ajfa-1289	420	291	any	any	DET
ajfa-1289	420	292	mention	mention	NOUN
ajfa-1289	420	293	of	of	ADP
ajfa-1289	420	294	policy	policy	NOUN
ajfa-1289	420	295	for	for	ADP
ajfa-1289	420	296	preserving	preserve	VERB
ajfa-1289	420	297	customer	customer	NOUN
ajfa-1289	420	298	health	health	NOUN
ajfa-1289	420	299	and	and	CCONJ
ajfa-1289	420	300	safety	safety	NOUN
ajfa-1289	420	301	pollution	pollution	NOUN
ajfa-1289	420	302	impacts	impact	NOUN
ajfa-1289	420	303	of	of	ADP
ajfa-1289	420	304	transportation	transportation	NOUN
ajfa-1289	420	305	equipment	equipment	NOUN
ajfa-1289	420	306	used	use	VERB
ajfa-1289	420	307	for	for	ADP
ajfa-1289	420	308	logistical	logistical	ADJ
ajfa-1289	420	309	purposes	purpose	NOUN
ajfa-1289	420	310	15	15	NUM
ajfa-1289	420	311	economic	economic	ADJ
ajfa-1289	420	312	performance	performance	NOUN
ajfa-1289	420	313	of	of	ADP
ajfa-1289	420	314	major	major	ADJ
ajfa-1289	420	315	tangible	tangible	ADJ
ajfa-1289	420	316	investments	investment	NOUN
ajfa-1289	420	317	company	company	NOUN
ajfa-1289	420	318	’s	’s	PART
ajfa-1289	420	319	involvement	involvement	NOUN
ajfa-1289	420	320	in	in	ADP
ajfa-1289	420	321	community	community	NOUN
ajfa-1289	420	322	philanthropic	philanthropic	NOUN
ajfa-1289	420	323	activity	activity	NOUN
ajfa-1289	420	324	environmental	environmental	ADJ
ajfa-1289	420	325	impacts	impact	NOUN
ajfa-1289	420	326	of	of	ADP
ajfa-1289	420	327	principle	principle	ADJ
ajfa-1289	420	328	products	product	NOUN
ajfa-1289	420	329	and	and	CCONJ
ajfa-1289	420	330	services	service	NOUN
ajfa-1289	420	331	16	16	NUM
ajfa-1289	420	332	r&d	r&d	NOUN
ajfa-1289	420	333	investments	investment	NOUN
ajfa-1289	420	334	policy	policy	NOUN
ajfa-1289	420	335	for	for	ADP
ajfa-1289	420	336	prioritizing	prioritize	VERB
ajfa-1289	420	337	local	local	ADJ
ajfa-1289	420	338	employment	employment	NOUN
ajfa-1289	420	339	discussion	discussion	NOUN
ajfa-1289	420	340	of	of	ADP
ajfa-1289	420	341	the	the	DET
ajfa-1289	420	342	amount	amount	NOUN
ajfa-1289	420	343	and	and	CCONJ
ajfa-1289	420	344	type	type	NOUN
ajfa-1289	420	345	of	of	ADP
ajfa-1289	420	346	wastes	waste	NOUN
ajfa-1289	420	347	and	and	CCONJ
ajfa-1289	420	348	mention	mention	NOUN
ajfa-1289	420	349	of	of	ADP
ajfa-1289	420	350	waste	waste	NOUN
ajfa-1289	420	351	management	management	NOUN
ajfa-1289	420	352	17	17	NUM
ajfa-1289	420	353	investment	investment	NOUN
ajfa-1289	420	354	in	in	ADP
ajfa-1289	420	355	information	information	NOUN
ajfa-1289	420	356	technology	technology	NOUN
ajfa-1289	420	357	policy	policy	NOUN
ajfa-1289	420	358	for	for	ADP
ajfa-1289	420	359	compliance	compliance	NOUN
ajfa-1289	420	360	mechanism	mechanism	NOUN
ajfa-1289	420	361	for	for	ADP
ajfa-1289	420	362	bribery	bribery	NOUN
ajfa-1289	420	363	and	and	CCONJ
ajfa-1289	420	364	corruption	corruption	NOUN
ajfa-1289	420	365	any	any	DET
ajfa-1289	420	366	mention	mention	NOUN
ajfa-1289	420	367	of	of	ADP
ajfa-1289	420	368	environmental	environmental	ADJ
ajfa-1289	420	369	accounting	accounting	NOUN
ajfa-1289	420	370	policies	policy	NOUN
ajfa-1289	420	371	18	18	NUM
ajfa-1289	420	372	other	other	ADJ
ajfa-1289	420	373	intangible	intangible	ADJ
ajfa-1289	420	374	investments	investment	NOUN
ajfa-1289	420	375	e.g.	e.g.	ADV
ajfa-1289	420	376	brand	brand	NOUN
ajfa-1289	420	377	value	value	NOUN
ajfa-1289	420	378	,	,	PUNCT
ajfa-1289	420	379	reputation	reputation	NOUN
ajfa-1289	420	380	policy	policy	NOUN
ajfa-1289	420	381	for	for	ADP
ajfa-1289	420	382	preventing	prevent	VERB
ajfa-1289	420	383	anti	anti	ADJ
ajfa-1289	420	384	-	-	ADJ
ajfa-1289	420	385	competitive	competitive	ADJ
ajfa-1289	420	386	behavior	behavior	NOUN
ajfa-1289	420	387	environmental	environmental	ADJ
ajfa-1289	420	388	expenditures	expenditure	NOUN
ajfa-1289	420	389	19	19	NUM
ajfa-1289	420	390	earnings	earning	NOUN
ajfa-1289	420	391	or	or	CCONJ
ajfa-1289	420	392	sales	sale	NOUN
ajfa-1289	420	393	forecasts	forecast	NOUN
ajfa-1289	420	394	policy	policy	NOUN
ajfa-1289	420	395	for	for	ADP
ajfa-1289	420	396	consumer	consumer	NOUN
ajfa-1289	420	397	privacy	privacy	NOUN
ajfa-1289	420	398	fines	fine	NOUN
ajfa-1289	420	399	,	,	PUNCT
ajfa-1289	420	400	lawsuits	lawsuit	NOUN
ajfa-1289	420	401	,	,	PUNCT
ajfa-1289	420	402	or	or	CCONJ
ajfa-1289	420	403	non	non	ADJ
ajfa-1289	420	404	-	-	ADJ
ajfa-1289	420	405	compliance	compliance	ADJ
ajfa-1289	420	406	incidents	incident	NOUN
ajfa-1289	420	407	20	20	NUM
ajfa-1289	420	408	any	any	DET
ajfa-1289	420	409	mention	mention	NOUN
ajfa-1289	420	410	of	of	ADP
ajfa-1289	420	411	other	other	ADJ
ajfa-1289	420	412	forward	forward	ADV
ajfa-1289	420	413	-	-	PUNCT
ajfa-1289	420	414	looking	look	VERB
ajfa-1289	420	415	information	information	NOUN
ajfa-1289	420	416	provision	provision	NOUN
ajfa-1289	420	417	of	of	ADP
ajfa-1289	420	418	business	business	NOUN
ajfa-1289	420	419	code	code	NOUN
ajfa-1289	420	420	environmental	environmental	ADJ
ajfa-1289	420	421	contingent	contingent	NOUN
ajfa-1289	420	422	liabilities	liability	NOUN