id	sid	tid	token	lemma	pos
afbr-2057	1	1	australian	australian	ADJ
afbr-2057	1	2	finance	finance	NOUN
afbr-2057	1	3	&	&	CCONJ
afbr-2057	1	4	banking	banking	PROPN
afbr-2057	1	5	review	review	NOUN
afbr-2057	1	6	7(1	7(1	NUM
afbr-2057	1	7	)	)	PUNCT
afbr-2057	1	8	(	(	PUNCT
afbr-2057	1	9	2023	2023	NUM
afbr-2057	1	10	)	)	PUNCT
afbr-2057	1	11	,	,	PUNCT
afbr-2057	1	12	1	1	NUM
afbr-2057	1	13	-	-	SYM
afbr-2057	1	14	8	8	NUM
afbr-2057	1	15	1	1	NUM
afbr-2057	1	16	finance	finance	NOUN
afbr-2057	1	17	and	and	CCONJ
afbr-2057	1	18	banking	banking	NOUN
afbr-2057	1	19	afbr	afbr	ADJ
afbr-2057	1	20	vol	vol	NOUN
afbr-2057	1	21	7	7	NUM
afbr-2057	1	22	no	no	DET
afbr-2057	1	23	1	1	NUM
afbr-2057	1	24	(	(	PUNCT
afbr-2057	1	25	2023	2023	NUM
afbr-2057	1	26	)	)	PUNCT
afbr-2057	1	27	p	p	X
afbr-2057	1	28	-	-	PUNCT
afbr-2057	1	29	issn	issn	VERB
afbr-2057	1	30	2576	2576	NUM
afbr-2057	1	31	-	-	SYM
afbr-2057	1	32	1196	1196	NUM
afbr-2057	1	33	e	e	NOUN
afbr-2057	1	34	-	-	PROPN
afbr-2057	1	35	issn	issn	ADJ
afbr-2057	1	36	2576	2576	NUM
afbr-2057	1	37	-	-	PUNCT
afbr-2057	1	38	120x	120x	NOUN
afbr-2057	1	39	available	available	ADJ
afbr-2057	1	40	online	online	ADV
afbr-2057	1	41	at	at	ADP
afbr-2057	1	42	https://www.cribfb.com	https://www.cribfb.com	X
afbr-2057	1	43	journal	journal	PROPN
afbr-2057	1	44	homepage	homepage	NOUN
afbr-2057	1	45	:	:	PUNCT
afbr-2057	1	46	https://www.cribfb.com/journal/index.php/afbr	https://www.cribfb.com/journal/index.php/afbr	PROPN
afbr-2057	1	47	published	publish	VERB
afbr-2057	1	48	by	by	ADP
afbr-2057	1	49	cribfb	cribfb	PROPN
afbr-2057	1	50	,	,	PUNCT
afbr-2057	1	51	usa	usa	PROPN
afbr-2057	1	52	corporate	corporate	ADJ
afbr-2057	1	53	social	social	ADJ
afbr-2057	1	54	responsibility	responsibility	NOUN
afbr-2057	1	55	disclosure	disclosure	NOUN
afbr-2057	1	56	and	and	CCONJ
afbr-2057	1	57	value	value	NOUN
afbr-2057	1	58	of	of	ADP
afbr-2057	1	59	listed	list	VERB
afbr-2057	1	60	oil	oil	NOUN
afbr-2057	1	61	and	and	CCONJ
afbr-2057	1	62	gas	gas	NOUN
afbr-2057	1	63	companies	company	NOUN
afbr-2057	1	64	in	in	ADP
afbr-2057	1	65	nigeria	nigeria	PROPN
afbr-2057	1	66	:	:	PUNCT
afbr-2057	1	67	the	the	DET
afbr-2057	1	68	moderating	moderate	VERB
afbr-2057	1	69	effect	effect	NOUN
afbr-2057	1	70	of	of	ADP
afbr-2057	1	71	foreign	foreign	ADJ
afbr-2057	1	72	ownership	ownership	NOUN
afbr-2057	1	73	aliyu	aliyu	NOUN
afbr-2057	1	74	sulaiman	sulaiman	PROPN
afbr-2057	1	75	kantudu	kantudu	PROPN
afbr-2057	1	76	(	(	PUNCT
afbr-2057	1	77	a)1	a)1	PROPN
afbr-2057	1	78	kabiru	kabiru	PROPN
afbr-2057	1	79	isa	isa	PROPN
afbr-2057	1	80	dandago	dandago	NOUN
afbr-2057	1	81	(	(	PUNCT
afbr-2057	1	82	b	b	NOUN
afbr-2057	1	83	)	)	PUNCT
afbr-2057	1	84	abubakar	abubakar	PROPN
afbr-2057	1	85	yusuf	yusuf	PROPN
afbr-2057	1	86	(	(	PUNCT
afbr-2057	1	87	c	c	X
afbr-2057	1	88	)	)	PUNCT
afbr-2057	1	89	zaharaddeen	zaharaddeen	NUM
afbr-2057	1	90	salisu	salisu	ADJ
afbr-2057	1	91	maigoshi	maigoshi	NOUN
afbr-2057	1	92	(	(	PUNCT
afbr-2057	1	93	d	d	NOUN
afbr-2057	1	94	)	)	PUNCT
afbr-2057	1	95	bashir	bashir	PROPN
afbr-2057	1	96	ali	ali	PROPN
afbr-2057	1	97	sulaiman	sulaiman	PROPN
afbr-2057	1	98	(	(	PUNCT
afbr-2057	1	99	e	e	NOUN
afbr-2057	1	100	)	)	PUNCT
afbr-2057	1	101	(	(	PUNCT
afbr-2057	1	102	a	a	X
afbr-2057	1	103	)	)	PUNCT
afbr-2057	1	104	department	department	NOUN
afbr-2057	1	105	of	of	ADP
afbr-2057	1	106	accounting	accounting	PROPN
afbr-2057	1	107	,	,	PUNCT
afbr-2057	1	108	bayero	bayero	PROPN
afbr-2057	1	109	university	university	PROPN
afbr-2057	1	110	kano	kano	PROPN
afbr-2057	1	111	,	,	PUNCT
afbr-2057	1	112	nigeria	nigeria	PROPN
afbr-2057	1	113	;	;	PUNCT
afbr-2057	1	114	e	e	X
afbr-2057	1	115	-	-	NOUN
afbr-2057	1	116	mail	mail	NOUN
afbr-2057	1	117	:	:	PUNCT
afbr-2057	1	118	aliskantudu@gmail.com	aliskantudu@gmail.com	X
afbr-2057	1	119	(	(	PUNCT
afbr-2057	1	120	b	b	NOUN
afbr-2057	1	121	)	)	PUNCT
afbr-2057	1	122	department	department	NOUN
afbr-2057	1	123	of	of	ADP
afbr-2057	1	124	accounting	accounting	PROPN
afbr-2057	1	125	,	,	PUNCT
afbr-2057	1	126	bayero	bayero	PROPN
afbr-2057	1	127	university	university	PROPN
afbr-2057	1	128	kano	kano	PROPN
afbr-2057	1	129	,	,	PUNCT
afbr-2057	1	130	nigeria	nigeria	PROPN
afbr-2057	1	131	;	;	PUNCT
afbr-2057	1	132	e	e	X
afbr-2057	1	133	-	-	NOUN
afbr-2057	1	134	mail	mail	NOUN
afbr-2057	1	135	:	:	PUNCT
afbr-2057	2	1	kidandago@gmail.com	kidandago@gmail.com	X
afbr-2057	2	2	(	(	PUNCT
afbr-2057	2	3	c	c	NOUN
afbr-2057	2	4	)	)	PUNCT
afbr-2057	2	5	department	department	NOUN
afbr-2057	2	6	of	of	ADP
afbr-2057	2	7	accounting	accounting	NOUN
afbr-2057	2	8	,	,	PUNCT
afbr-2057	2	9	gombe	gombe	ADJ
afbr-2057	2	10	state	state	NOUN
afbr-2057	2	11	university	university	NOUN
afbr-2057	2	12	,	,	PUNCT
afbr-2057	2	13	nigeria	nigeria	PROPN
afbr-2057	2	14	;	;	PUNCT
afbr-2057	2	15	e	e	X
afbr-2057	2	16	-	-	NOUN
afbr-2057	2	17	mail	mail	NOUN
afbr-2057	2	18	:	:	PUNCT
afbr-2057	2	19	abubakaryusufgwani@gsu.edu.ng	abubakaryusufgwani@gsu.edu.ng	NOUN
afbr-2057	2	20	(	(	PUNCT
afbr-2057	2	21	d	d	NOUN
afbr-2057	2	22	)	)	PUNCT
afbr-2057	2	23	department	department	NOUN
afbr-2057	2	24	of	of	ADP
afbr-2057	2	25	accounting	accounting	PROPN
afbr-2057	2	26	,	,	PUNCT
afbr-2057	2	27	bayero	bayero	PROPN
afbr-2057	2	28	university	university	PROPN
afbr-2057	2	29	kano	kano	PROPN
afbr-2057	2	30	,	,	PUNCT
afbr-2057	2	31	nigeria	nigeria	PROPN
afbr-2057	2	32	;	;	PUNCT
afbr-2057	2	33	e	e	X
afbr-2057	2	34	-	-	NOUN
afbr-2057	2	35	mail	mail	NOUN
afbr-2057	2	36	:	:	PUNCT
afbr-2057	3	1	deenimadabo@gmail.com	deenimadabo@gmail.com	X
afbr-2057	3	2	(	(	PUNCT
afbr-2057	3	3	e	e	NOUN
afbr-2057	3	4	)	)	PUNCT
afbr-2057	3	5	department	department	NOUN
afbr-2057	3	6	of	of	ADP
afbr-2057	3	7	taxation	taxation	NOUN
afbr-2057	3	8	,	,	PUNCT
afbr-2057	3	9	federal	federal	ADJ
afbr-2057	3	10	university	university	NOUN
afbr-2057	3	11	,	,	PUNCT
afbr-2057	3	12	dutse	dutse	NOUN
afbr-2057	3	13	-	-	PUNCT
afbr-2057	3	14	nigeria	nigeria	PROPN
afbr-2057	3	15	;	;	PUNCT
afbr-2057	3	16	e	e	X
afbr-2057	3	17	-	-	NOUN
afbr-2057	3	18	mail	mail	NOUN
afbr-2057	3	19	:	:	PUNCT
afbr-2057	3	20	bashirali0@gmail.com	bashirali0@gmail.com	X
afbr-2057	3	21	a	a	DET
afbr-2057	3	22	r	r	NOUN
afbr-2057	3	23	t	t	NOUN
afbr-2057	4	1	i	i	PRON
afbr-2057	4	2	c	c	NOUN
afbr-2057	4	3	l	l	NOUN
afbr-2057	4	4	e	e	NOUN
afbr-2057	5	1	i	i	PRON
afbr-2057	5	2	n	n	VERB
afbr-2057	5	3	f	f	NOUN
afbr-2057	5	4	o	o	NOUN
afbr-2057	5	5	article	article	NOUN
afbr-2057	5	6	history	history	NOUN
afbr-2057	5	7	:	:	PUNCT
afbr-2057	5	8	received	receive	VERB
afbr-2057	5	9	:	:	PUNCT
afbr-2057	5	10	1st	1st	PROPN
afbr-2057	5	11	may	may	AUX
afbr-2057	5	12	2023	2023	NUM
afbr-2057	5	13	revised	revise	VERB
afbr-2057	5	14	:	:	PUNCT
afbr-2057	5	15	30th	30th	ADJ
afbr-2057	5	16	june	june	PROPN
afbr-2057	5	17	;	;	PUNCT
afbr-2057	5	18	10th	10th	ADJ
afbr-2057	5	19	july	july	PROPN
afbr-2057	5	20	2023	2023	NUM
afbr-2057	5	21	accepted	accept	VERB
afbr-2057	5	22	:	:	PUNCT
afbr-2057	5	23	20th	20th	ADJ
afbr-2057	5	24	july	july	PROPN
afbr-2057	5	25	2023	2023	NUM
afbr-2057	5	26	published	publish	VERB
afbr-2057	5	27	:	:	PUNCT
afbr-2057	5	28	1st	1st	ADJ
afbr-2057	5	29	august	august	PROPN
afbr-2057	5	30	2023	2023	NUM
afbr-2057	5	31	keywords	keyword	NOUN
afbr-2057	5	32	:	:	PUNCT
afbr-2057	5	33	csrd	csrd	NOUN
afbr-2057	5	34	,	,	PUNCT
afbr-2057	5	35	foreign	foreign	ADJ
afbr-2057	5	36	ownership	ownership	NOUN
afbr-2057	5	37	,	,	PUNCT
afbr-2057	5	38	firm	firm	ADJ
afbr-2057	5	39	value	value	NOUN
afbr-2057	5	40	jel	jel	PROPN
afbr-2057	5	41	classification	classification	NOUN
afbr-2057	5	42	codes	code	NOUN
afbr-2057	5	43	:	:	PUNCT
afbr-2057	5	44	o16	o16	DET
afbr-2057	5	45	a	a	PRON
afbr-2057	5	46	b	b	PROPN
afbr-2057	5	47	s	s	ADP
afbr-2057	5	48	t	t	PROPN
afbr-2057	5	49	r	r	NOUN
afbr-2057	5	50	a	a	DET
afbr-2057	5	51	c	c	NOUN
afbr-2057	5	52	t	t	NOUN
afbr-2057	5	53	this	this	DET
afbr-2057	5	54	study	study	NOUN
afbr-2057	5	55	examines	examine	VERB
afbr-2057	5	56	the	the	DET
afbr-2057	5	57	moderating	moderate	VERB
afbr-2057	5	58	effect	effect	NOUN
afbr-2057	5	59	of	of	ADP
afbr-2057	5	60	foreign	foreign	ADJ
afbr-2057	5	61	ownership	ownership	NOUN
afbr-2057	5	62	on	on	ADP
afbr-2057	5	63	the	the	DET
afbr-2057	5	64	relationship	relationship	NOUN
afbr-2057	5	65	between	between	ADP
afbr-2057	5	66	corporate	corporate	ADJ
afbr-2057	5	67	social	social	ADJ
afbr-2057	5	68	responsibility	responsibility	NOUN
afbr-2057	5	69	disclosure	disclosure	NOUN
afbr-2057	5	70	and	and	CCONJ
afbr-2057	5	71	the	the	DET
afbr-2057	5	72	value	value	NOUN
afbr-2057	5	73	of	of	ADP
afbr-2057	5	74	listed	list	VERB
afbr-2057	5	75	oil	oil	NOUN
afbr-2057	5	76	and	and	CCONJ
afbr-2057	5	77	gas	gas	NOUN
afbr-2057	5	78	companies	company	NOUN
afbr-2057	5	79	in	in	ADP
afbr-2057	5	80	nigeria	nigeria	PROPN
afbr-2057	5	81	.	.	PUNCT
afbr-2057	6	1	this	this	DET
afbr-2057	6	2	study	study	NOUN
afbr-2057	6	3	adopted	adopt	VERB
afbr-2057	6	4	an	an	DET
afbr-2057	6	5	explanatory	explanatory	ADJ
afbr-2057	6	6	research	research	NOUN
afbr-2057	6	7	design	design	NOUN
afbr-2057	6	8	to	to	PART
afbr-2057	6	9	achieve	achieve	VERB
afbr-2057	6	10	this	this	DET
afbr-2057	6	11	objective	objective	NOUN
afbr-2057	6	12	using	use	VERB
afbr-2057	6	13	secondary	secondary	ADJ
afbr-2057	6	14	data	datum	NOUN
afbr-2057	6	15	collected	collect	VERB
afbr-2057	6	16	from	from	ADP
afbr-2057	6	17	annual	annual	ADJ
afbr-2057	6	18	reports	report	NOUN
afbr-2057	6	19	and	and	CCONJ
afbr-2057	6	20	accounts	account	NOUN
afbr-2057	6	21	of	of	ADP
afbr-2057	6	22	the	the	DET
afbr-2057	6	23	sampled	sample	VERB
afbr-2057	6	24	companies	company	NOUN
afbr-2057	6	25	for	for	ADP
afbr-2057	6	26	four	four	NUM
afbr-2057	6	27	years	year	NOUN
afbr-2057	6	28	(	(	PUNCT
afbr-2057	6	29	2018	2018	NUM
afbr-2057	6	30	-	-	SYM
afbr-2057	6	31	2021	2021	NUM
afbr-2057	6	32	)	)	PUNCT
afbr-2057	6	33	.	.	PUNCT
afbr-2057	7	1	the	the	DET
afbr-2057	7	2	study	study	NOUN
afbr-2057	7	3	employs	employ	VERB
afbr-2057	7	4	multiple	multiple	ADJ
afbr-2057	7	5	regression	regression	NOUN
afbr-2057	7	6	using	use	VERB
afbr-2057	7	7	panel	panel	NOUN
afbr-2057	7	8	-	-	PUNCT
afbr-2057	7	9	corrected	correct	VERB
afbr-2057	7	10	standard	standard	ADJ
afbr-2057	7	11	error	error	NOUN
afbr-2057	7	12	(	(	PUNCT
afbr-2057	7	13	pcse	pcse	NOUN
afbr-2057	7	14	)	)	PUNCT
afbr-2057	7	15	to	to	PART
afbr-2057	7	16	analyze	analyze	VERB
afbr-2057	7	17	data	datum	NOUN
afbr-2057	7	18	for	for	ADP
afbr-2057	7	19	the	the	DET
afbr-2057	7	20	study	study	NOUN
afbr-2057	7	21	.	.	PUNCT
afbr-2057	8	1	findings	finding	NOUN
afbr-2057	8	2	indicate	indicate	VERB
afbr-2057	8	3	that	that	SCONJ
afbr-2057	8	4	corporate	corporate	ADJ
afbr-2057	8	5	social	social	ADJ
afbr-2057	8	6	responsibility	responsibility	NOUN
afbr-2057	8	7	disclosure	disclosure	NOUN
afbr-2057	8	8	has	have	VERB
afbr-2057	8	9	a	a	DET
afbr-2057	8	10	positive	positive	ADJ
afbr-2057	8	11	significant	significant	ADJ
afbr-2057	8	12	impact	impact	NOUN
afbr-2057	8	13	on	on	ADP
afbr-2057	8	14	firm	firm	ADJ
afbr-2057	8	15	value	value	NOUN
afbr-2057	8	16	.	.	PUNCT
afbr-2057	9	1	results	result	NOUN
afbr-2057	9	2	also	also	ADV
afbr-2057	9	3	revealed	reveal	VERB
afbr-2057	9	4	that	that	SCONJ
afbr-2057	9	5	foreign	foreign	ADJ
afbr-2057	9	6	ownership	ownership	NOUN
afbr-2057	9	7	has	have	VERB
afbr-2057	9	8	a	a	DET
afbr-2057	9	9	positive	positive	ADJ
afbr-2057	9	10	but	but	CCONJ
afbr-2057	9	11	insignificant	insignificant	ADJ
afbr-2057	9	12	impact	impact	NOUN
afbr-2057	9	13	on	on	ADP
afbr-2057	9	14	firm	firm	ADJ
afbr-2057	9	15	value	value	NOUN
afbr-2057	9	16	.	.	PUNCT
afbr-2057	10	1	furthermore	furthermore	ADV
afbr-2057	10	2	,	,	PUNCT
afbr-2057	10	3	on	on	ADP
afbr-2057	10	4	the	the	DET
afbr-2057	10	5	interaction	interaction	NOUN
afbr-2057	10	6	effect	effect	NOUN
afbr-2057	10	7	of	of	ADP
afbr-2057	10	8	foreign	foreign	ADJ
afbr-2057	10	9	ownership	ownership	NOUN
afbr-2057	10	10	on	on	ADP
afbr-2057	10	11	the	the	DET
afbr-2057	10	12	relationship	relationship	NOUN
afbr-2057	10	13	between	between	ADP
afbr-2057	10	14	corporate	corporate	ADJ
afbr-2057	10	15	social	social	ADJ
afbr-2057	10	16	responsibility	responsibility	NOUN
afbr-2057	10	17	disclosure	disclosure	NOUN
afbr-2057	10	18	and	and	CCONJ
afbr-2057	10	19	firm	firm	ADJ
afbr-2057	10	20	value	value	NOUN
afbr-2057	10	21	,	,	PUNCT
afbr-2057	10	22	the	the	DET
afbr-2057	10	23	result	result	NOUN
afbr-2057	10	24	indicates	indicate	VERB
afbr-2057	10	25	that	that	SCONJ
afbr-2057	10	26	foreign	foreign	ADJ
afbr-2057	10	27	ownership	ownership	NOUN
afbr-2057	10	28	has	have	AUX
afbr-2057	10	29	moderated	moderate	VERB
afbr-2057	10	30	the	the	DET
afbr-2057	10	31	relationship	relationship	NOUN
afbr-2057	10	32	between	between	ADP
afbr-2057	10	33	corporate	corporate	ADJ
afbr-2057	10	34	social	social	ADJ
afbr-2057	10	35	responsibility	responsibility	NOUN
afbr-2057	10	36	disclosure	disclosure	NOUN
afbr-2057	10	37	and	and	CCONJ
afbr-2057	10	38	the	the	DET
afbr-2057	10	39	value	value	NOUN
afbr-2057	10	40	of	of	ADP
afbr-2057	10	41	listed	list	VERB
afbr-2057	10	42	oil	oil	NOUN
afbr-2057	10	43	and	and	CCONJ
afbr-2057	10	44	gas	gas	NOUN
afbr-2057	10	45	companies	company	NOUN
afbr-2057	10	46	in	in	ADP
afbr-2057	10	47	nigeria	nigeria	PROPN
afbr-2057	10	48	by	by	ADP
afbr-2057	10	49	strengthening	strengthen	VERB
afbr-2057	10	50	the	the	DET
afbr-2057	10	51	existing	exist	VERB
afbr-2057	10	52	relationship	relationship	NOUN
afbr-2057	10	53	.	.	PUNCT
afbr-2057	11	1	the	the	DET
afbr-2057	11	2	findings	finding	NOUN
afbr-2057	11	3	of	of	ADP
afbr-2057	11	4	this	this	DET
afbr-2057	11	5	study	study	NOUN
afbr-2057	11	6	encourage	encourage	VERB
afbr-2057	11	7	more	more	ADJ
afbr-2057	11	8	investment	investment	NOUN
afbr-2057	11	9	from	from	ADP
afbr-2057	11	10	foreign	foreign	ADJ
afbr-2057	11	11	investors	investor	NOUN
afbr-2057	11	12	to	to	PART
afbr-2057	11	13	increase	increase	VERB
afbr-2057	11	14	the	the	DET
afbr-2057	11	15	disclosure	disclosure	NOUN
afbr-2057	11	16	of	of	ADP
afbr-2057	11	17	csr	csr	NOUN
afbr-2057	11	18	to	to	PART
afbr-2057	11	19	enhance	enhance	VERB
afbr-2057	11	20	the	the	DET
afbr-2057	11	21	value	value	NOUN
afbr-2057	11	22	of	of	ADP
afbr-2057	11	23	listed	list	VERB
afbr-2057	11	24	oil	oil	NOUN
afbr-2057	11	25	and	and	CCONJ
afbr-2057	11	26	gas	gas	NOUN
afbr-2057	11	27	companies	company	NOUN
afbr-2057	11	28	in	in	ADP
afbr-2057	11	29	nigeria	nigeria	PROPN
afbr-2057	11	30	.	.	PUNCT
afbr-2057	12	1	finally	finally	ADV
afbr-2057	12	2	,	,	PUNCT
afbr-2057	12	3	the	the	DET
afbr-2057	12	4	study	study	NOUN
afbr-2057	12	5	recommends	recommend	VERB
afbr-2057	12	6	that	that	SCONJ
afbr-2057	12	7	the	the	DET
afbr-2057	12	8	management	management	NOUN
afbr-2057	12	9	of	of	ADP
afbr-2057	12	10	listed	list	VERB
afbr-2057	12	11	oil	oil	NOUN
afbr-2057	12	12	and	and	CCONJ
afbr-2057	12	13	gas	gas	NOUN
afbr-2057	12	14	companies	company	NOUN
afbr-2057	12	15	should	should	AUX
afbr-2057	12	16	diversify	diversify	VERB
afbr-2057	12	17	to	to	PART
afbr-2057	12	18	attract	attract	VERB
afbr-2057	12	19	more	more	ADJ
afbr-2057	12	20	foreign	foreign	ADJ
afbr-2057	12	21	investors	investor	NOUN
afbr-2057	12	22	to	to	PART
afbr-2057	12	23	improve	improve	VERB
afbr-2057	12	24	the	the	DET
afbr-2057	12	25	value	value	NOUN
afbr-2057	12	26	of	of	ADP
afbr-2057	12	27	their	their	PRON
afbr-2057	12	28	companies	company	NOUN
afbr-2057	12	29	.	.	PUNCT
afbr-2057	13	1	©	©	ADP
afbr-2057	13	2	2023	2023	NUM
afbr-2057	13	3	by	by	ADP
afbr-2057	13	4	the	the	DET
afbr-2057	13	5	authors	author	NOUN
afbr-2057	13	6	.	.	PUNCT
afbr-2057	14	1	licensee	licensee	PROPN
afbr-2057	14	2	cribfb	cribfb	PROPN
afbr-2057	14	3	,	,	PUNCT
afbr-2057	14	4	usa	usa	PROPN
afbr-2057	14	5	.	.	PROPN
afbr-2057	15	1	this	this	DET
afbr-2057	15	2	article	article	NOUN
afbr-2057	15	3	is	be	AUX
afbr-2057	15	4	an	an	DET
afbr-2057	15	5	open	open	ADJ
afbr-2057	15	6	-	-	PUNCT
afbr-2057	15	7	access	access	NOUN
afbr-2057	15	8	article	article	NOUN
afbr-2057	15	9	distributed	distribute	VERB
afbr-2057	15	10	under	under	ADP
afbr-2057	15	11	the	the	DET
afbr-2057	15	12	terms	term	NOUN
afbr-2057	15	13	and	and	CCONJ
afbr-2057	15	14	conditions	condition	NOUN
afbr-2057	15	15	of	of	ADP
afbr-2057	15	16	the	the	DET
afbr-2057	15	17	creative	creative	ADJ
afbr-2057	15	18	commons	common	NOUN
afbr-2057	15	19	attribution	attribution	NOUN
afbr-2057	15	20	(	(	PUNCT
afbr-2057	15	21	cc	cc	NOUN
afbr-2057	15	22	by	by	ADP
afbr-2057	15	23	)	)	PUNCT
afbr-2057	15	24	license	license	NOUN
afbr-2057	15	25	(	(	PUNCT
afbr-2057	15	26	http://creativecommons.org/licenses/by/4.0	http://creativecommons.org/licenses/by/4.0	NOUN
afbr-2057	15	27	)	)	PUNCT
afbr-2057	15	28	.	.	PUNCT
afbr-2057	16	1	introduction	introduction	NOUN
afbr-2057	16	2	corporate	corporate	ADJ
afbr-2057	16	3	social	social	ADJ
afbr-2057	16	4	responsibility	responsibility	NOUN
afbr-2057	16	5	disclosure	disclosure	NOUN
afbr-2057	16	6	(	(	PUNCT
afbr-2057	16	7	csrd	csrd	NOUN
afbr-2057	16	8	)	)	PUNCT
afbr-2057	16	9	has	have	AUX
afbr-2057	16	10	continue	continue	VERB
afbr-2057	16	11	to	to	PART
afbr-2057	16	12	gained	gained	VERB
afbr-2057	16	13	wider	wide	ADJ
afbr-2057	16	14	recognition	recognition	NOUN
afbr-2057	16	15	in	in	ADP
afbr-2057	16	16	different	different	ADJ
afbr-2057	16	17	sectors	sector	NOUN
afbr-2057	16	18	of	of	ADP
afbr-2057	16	19	the	the	DET
afbr-2057	16	20	economic	economic	ADJ
afbr-2057	16	21	across	across	ADP
afbr-2057	16	22	the	the	DET
afbr-2057	16	23	globe	globe	NOUN
afbr-2057	16	24	especially	especially	ADV
afbr-2057	16	25	within	within	ADP
afbr-2057	16	26	the	the	DET
afbr-2057	16	27	context	context	NOUN
afbr-2057	16	28	of	of	ADP
afbr-2057	16	29	the	the	DET
afbr-2057	16	30	stakeholder	stakeholder	NOUN
afbr-2057	16	31	-	-	PUNCT
afbr-2057	16	32	shareholder	shareholder	NOUN
afbr-2057	16	33	debate	debate	NOUN
afbr-2057	16	34	.	.	PUNCT
afbr-2057	17	1	the	the	DET
afbr-2057	17	2	main	main	ADJ
afbr-2057	17	3	idea	idea	NOUN
afbr-2057	17	4	behind	behind	ADP
afbr-2057	17	5	“	"	PUNCT
afbr-2057	17	6	shareholder	shareholder	NOUN
afbr-2057	17	7	perspective	perspective	NOUN
afbr-2057	17	8	”	"	PUNCT
afbr-2057	17	9	is	be	AUX
afbr-2057	17	10	that	that	SCONJ
afbr-2057	17	11	the	the	DET
afbr-2057	17	12	responsibility	responsibility	NOUN
afbr-2057	17	13	of	of	ADP
afbr-2057	17	14	managers	manager	NOUN
afbr-2057	17	15	is	be	AUX
afbr-2057	17	16	only	only	ADV
afbr-2057	17	17	to	to	PART
afbr-2057	17	18	serve	serve	VERB
afbr-2057	17	19	the	the	DET
afbr-2057	17	20	interests	interest	NOUN
afbr-2057	17	21	of	of	ADP
afbr-2057	17	22	shareholders	shareholder	NOUN
afbr-2057	17	23	in	in	ADP
afbr-2057	17	24	the	the	DET
afbr-2057	17	25	best	good	ADJ
afbr-2057	17	26	possible	possible	ADJ
afbr-2057	17	27	way	way	NOUN
afbr-2057	17	28	using	use	VERB
afbr-2057	17	29	firms	firm	NOUN
afbr-2057	17	30	’	’	PART
afbr-2057	17	31	resources	resource	NOUN
afbr-2057	17	32	to	to	PART
afbr-2057	17	33	increase	increase	VERB
afbr-2057	17	34	their	their	PRON
afbr-2057	17	35	wealth	wealth	NOUN
afbr-2057	17	36	by	by	ADP
afbr-2057	17	37	maximizing	maximize	VERB
afbr-2057	17	38	profits	profit	NOUN
afbr-2057	17	39	(	(	PUNCT
afbr-2057	17	40	jensen	jensen	PROPN
afbr-2057	17	41	,	,	PUNCT
afbr-2057	17	42	2001	2001	NUM
afbr-2057	17	43	)	)	PUNCT
afbr-2057	17	44	.	.	PUNCT
afbr-2057	18	1	however	however	ADV
afbr-2057	18	2	,	,	PUNCT
afbr-2057	18	3	the	the	DET
afbr-2057	18	4	“	"	PUNCT
afbr-2057	18	5	stakeholder	stakeholder	NOUN
afbr-2057	18	6	perspective	perspective	NOUN
afbr-2057	18	7	”	"	PUNCT
afbr-2057	18	8	argued	argue	VERB
afbr-2057	18	9	that	that	SCONJ
afbr-2057	18	10	besides	besides	SCONJ
afbr-2057	18	11	shareholders	shareholder	NOUN
afbr-2057	18	12	,	,	PUNCT
afbr-2057	18	13	other	other	ADJ
afbr-2057	18	14	groups	group	NOUN
afbr-2057	18	15	of	of	ADP
afbr-2057	18	16	stakeholders	stakeholder	NOUN
afbr-2057	18	17	are	be	AUX
afbr-2057	18	18	also	also	ADV
afbr-2057	18	19	affected	affect	VERB
afbr-2057	18	20	by	by	ADP
afbr-2057	18	21	the	the	DET
afbr-2057	18	22	activities	activity	NOUN
afbr-2057	18	23	of	of	ADP
afbr-2057	18	24	the	the	DET
afbr-2057	18	25	organisation	organisation	NOUN
afbr-2057	18	26	.	.	PUNCT
afbr-2057	19	1	therefore	therefore	ADV
afbr-2057	19	2	,	,	PUNCT
afbr-2057	19	3	stakeholders	stakeholder	NOUN
afbr-2057	19	4	need	need	VERB
afbr-2057	19	5	to	to	PART
afbr-2057	19	6	be	be	AUX
afbr-2057	19	7	considered	consider	VERB
afbr-2057	19	8	when	when	SCONJ
afbr-2057	19	9	making	make	VERB
afbr-2057	19	10	decision	decision	NOUN
afbr-2057	19	11	(	(	PUNCT
afbr-2057	19	12	werhane	werhane	PROPN
afbr-2057	19	13	&	&	CCONJ
afbr-2057	19	14	freeman	freeman	PROPN
afbr-2057	19	15	,	,	PUNCT
afbr-2057	19	16	1999	1999	NUM
afbr-2057	19	17	)	)	PUNCT
afbr-2057	19	18	.	.	PUNCT
afbr-2057	20	1	foreign	foreign	ADJ
afbr-2057	20	2	investors	investor	NOUN
afbr-2057	20	3	being	be	AUX
afbr-2057	20	4	one	one	NUM
afbr-2057	20	5	of	of	ADP
afbr-2057	20	6	the	the	DET
afbr-2057	20	7	major	major	ADJ
afbr-2057	20	8	stakeholder	stakeholder	NOUN
afbr-2057	20	9	’s	’s	ADV
afbr-2057	20	10	in	in	ADP
afbr-2057	20	11	an	an	DET
afbr-2057	20	12	organisation	organisation	NOUN
afbr-2057	20	13	have	have	VERB
afbr-2057	20	14	much	much	ADJ
afbr-2057	20	15	interest	interest	NOUN
afbr-2057	20	16	on	on	ADP
afbr-2057	20	17	company	company	NOUN
afbr-2057	20	18	’s	’s	PART
afbr-2057	20	19	csr	csr	NOUN
afbr-2057	20	20	activities	activity	NOUN
afbr-2057	20	21	.	.	PUNCT
afbr-2057	21	1	this	this	PRON
afbr-2057	21	2	is	be	AUX
afbr-2057	21	3	because	because	SCONJ
afbr-2057	21	4	foreign	foreign	ADJ
afbr-2057	21	5	investors	investor	NOUN
afbr-2057	21	6	always	always	ADV
afbr-2057	21	7	prefer	prefer	VERB
afbr-2057	21	8	to	to	PART
afbr-2057	21	9	invest	invest	VERB
afbr-2057	21	10	in	in	ADP
afbr-2057	21	11	companies	company	NOUN
afbr-2057	21	12	that	that	PRON
afbr-2057	21	13	are	be	AUX
afbr-2057	21	14	considered	consider	VERB
afbr-2057	21	15	to	to	PART
afbr-2057	21	16	be	be	AUX
afbr-2057	21	17	socially	socially	ADV
afbr-2057	21	18	responsible	responsible	ADJ
afbr-2057	21	19	where	where	SCONJ
afbr-2057	21	20	their	their	PRON
afbr-2057	21	21	investment	investment	NOUN
afbr-2057	21	22	would	would	AUX
afbr-2057	21	23	be	be	AUX
afbr-2057	21	24	more	more	ADV
afbr-2057	21	25	secured	secured	ADJ
afbr-2057	21	26	because	because	SCONJ
afbr-2057	21	27	of	of	ADP
afbr-2057	21	28	the	the	DET
afbr-2057	21	29	cordial	cordial	ADJ
afbr-2057	21	30	relationship	relationship	NOUN
afbr-2057	21	31	that	that	PRON
afbr-2057	21	32	exit	exit	NOUN
afbr-2057	21	33	between	between	ADP
afbr-2057	21	34	the	the	DET
afbr-2057	21	35	company	company	NOUN
afbr-2057	21	36	and	and	CCONJ
afbr-2057	21	37	its	its	PRON
afbr-2057	21	38	diverse	diverse	ADJ
afbr-2057	21	39	stakeholders	stakeholder	NOUN
afbr-2057	21	40	.	.	PUNCT
afbr-2057	22	1	hence	hence	ADV
afbr-2057	22	2	,	,	PUNCT
afbr-2057	22	3	the	the	DET
afbr-2057	22	4	need	need	NOUN
afbr-2057	22	5	to	to	PART
afbr-2057	22	6	disclosure	disclosure	VERB
afbr-2057	22	7	information	information	NOUN
afbr-2057	22	8	on	on	ADP
afbr-2057	22	9	csr	csr	NOUN
afbr-2057	22	10	in	in	ADP
afbr-2057	22	11	order	order	NOUN
afbr-2057	22	12	to	to	PART
afbr-2057	22	13	inform	inform	VERB
afbr-2057	22	14	various	various	ADJ
afbr-2057	22	15	stakeholders	stakeholder	NOUN
afbr-2057	22	16	how	how	SCONJ
afbr-2057	22	17	the	the	DET
afbr-2057	22	18	company	company	NOUN
afbr-2057	22	19	have	have	AUX
afbr-2057	22	20	responded	respond	VERB
afbr-2057	22	21	to	to	ADP
afbr-2057	22	22	their	their	PRON
afbr-2057	22	23	social	social	ADJ
afbr-2057	22	24	and	and	CCONJ
afbr-2057	22	25	environmental	environmental	ADJ
afbr-2057	22	26	challenges	challenge	NOUN
afbr-2057	22	27	coursed	course	VERB
afbr-2057	22	28	by	by	ADP
afbr-2057	22	29	the	the	DET
afbr-2057	22	30	activities	activity	NOUN
afbr-2057	22	31	of	of	ADP
afbr-2057	22	32	the	the	DET
afbr-2057	22	33	company	company	NOUN
afbr-2057	22	34	.	.	PUNCT
afbr-2057	23	1	1corresponding	1corresponding	NUM
afbr-2057	23	2	author	author	NOUN
afbr-2057	23	3	:	:	PUNCT
afbr-2057	23	4	orcid	orcid	PROPN
afbr-2057	23	5	i	i	PRON
afbr-2057	23	6	d	d	NOUN
afbr-2057	23	7	:	:	PUNCT
afbr-2057	23	8	0009	0009	NUM
afbr-2057	23	9	-	-	PUNCT
afbr-2057	23	10	0002	0002	NUM
afbr-2057	23	11	-	-	PUNCT
afbr-2057	23	12	5358	5358	NUM
afbr-2057	23	13	-	-	SYM
afbr-2057	23	14	6861	6861	NUM
afbr-2057	23	15	©	©	PROPN
afbr-2057	23	16	2023	2023	NUM
afbr-2057	23	17	by	by	ADP
afbr-2057	23	18	the	the	DET
afbr-2057	23	19	authors	author	NOUN
afbr-2057	23	20	.	.	PUNCT
afbr-2057	24	1	hosting	host	VERB
afbr-2057	24	2	by	by	ADP
afbr-2057	24	3	cribfb	cribfb	PROPN
afbr-2057	24	4	.	.	PUNCT
afbr-2057	25	1	peer	peer	NOUN
afbr-2057	25	2	review	review	NOUN
afbr-2057	25	3	under	under	ADP
afbr-2057	25	4	responsibility	responsibility	NOUN
afbr-2057	25	5	of	of	ADP
afbr-2057	25	6	cribfb	cribfb	PROPN
afbr-2057	25	7	,	,	PUNCT
afbr-2057	25	8	usa	usa	PROPN
afbr-2057	25	9	.	.	PROPN
afbr-2057	25	10	https://doi.org/10.46281/afbr.v7i1.2057	https://doi.org/10.46281/afbr.v7i1.2057	PROPN
afbr-2057	25	11	to	to	PART
afbr-2057	25	12	cite	cite	VERB
afbr-2057	25	13	this	this	DET
afbr-2057	25	14	article	article	NOUN
afbr-2057	25	15	:	:	PUNCT
afbr-2057	25	16	kantudu	kantudu	PROPN
afbr-2057	25	17	,	,	PUNCT
afbr-2057	25	18	a.	a.	PROPN
afbr-2057	25	19	s.	s.	PROPN
afbr-2057	25	20	,	,	PUNCT
afbr-2057	25	21	dandago	dandago	PROPN
afbr-2057	25	22	,	,	PUNCT
afbr-2057	25	23	k.	k.	PROPN
afbr-2057	25	24	i.	i.	PROPN
afbr-2057	25	25	,	,	PUNCT
afbr-2057	25	26	yusuf	yusuf	PROPN
afbr-2057	25	27	,	,	PUNCT
afbr-2057	25	28	a.	a.	PROPN
afbr-2057	25	29	,	,	PUNCT
afbr-2057	25	30	maigoshi	maigoshi	PROPN
afbr-2057	25	31	,	,	PUNCT
afbr-2057	25	32	z.	z.	PROPN
afbr-2057	25	33	s.	s.	PROPN
afbr-2057	25	34	,	,	PUNCT
afbr-2057	25	35	&	&	CCONJ
afbr-2057	25	36	sulaiman	sulaiman	PROPN
afbr-2057	25	37	,	,	PUNCT
afbr-2057	25	38	b.	b.	PROPN
afbr-2057	25	39	a.	a.	PROPN
afbr-2057	25	40	(	(	PUNCT
afbr-2057	25	41	2023	2023	NUM
afbr-2057	25	42	)	)	PUNCT
afbr-2057	25	43	.	.	PUNCT
afbr-2057	26	1	corporate	corporate	ADJ
afbr-2057	26	2	social	social	ADJ
afbr-2057	26	3	responsibility	responsibility	NOUN
afbr-2057	26	4	disclosure	disclosure	NOUN
afbr-2057	26	5	and	and	CCONJ
afbr-2057	26	6	value	value	NOUN
afbr-2057	26	7	of	of	ADP
afbr-2057	26	8	listed	list	VERB
afbr-2057	26	9	oil	oil	NOUN
afbr-2057	26	10	and	and	CCONJ
afbr-2057	26	11	gas	gas	NOUN
afbr-2057	26	12	companies	company	NOUN
afbr-2057	26	13	in	in	ADP
afbr-2057	26	14	nigeria	nigeria	PROPN
afbr-2057	26	15	:	:	PUNCT
afbr-2057	26	16	the	the	DET
afbr-2057	26	17	moderating	moderate	VERB
afbr-2057	26	18	effect	effect	NOUN
afbr-2057	26	19	of	of	ADP
afbr-2057	26	20	foreign	foreign	ADJ
afbr-2057	26	21	ownership	ownership	NOUN
afbr-2057	26	22	.	.	PUNCT
afbr-2057	27	1	australian	australian	ADJ
afbr-2057	27	2	finance	finance	PROPN
afbr-2057	27	3	&	&	CCONJ
afbr-2057	27	4	banking	banking	PROPN
afbr-2057	27	5	review	review	PROPN
afbr-2057	27	6	,	,	PUNCT
afbr-2057	27	7	7(1	7(1	NUM
afbr-2057	27	8	)	)	PUNCT
afbr-2057	27	9	,	,	PUNCT
afbr-2057	27	10	1	1	NUM
afbr-2057	27	11	-	-	SYM
afbr-2057	27	12	8	8	NUM
afbr-2057	27	13	.	.	PUNCT
afbr-2057	28	1	https://doi.org/10.46281/afbr.v7i1.2057	https://doi.org/10.46281/afbr.v7i1.2057	NOUN
afbr-2057	28	2	https://orcid.org/0009-0002-5358-6861	https://orcid.org/0009-0002-5358-6861	VERB
afbr-2057	28	3	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
afbr-2057	28	4	)	)	PUNCT
afbr-2057	28	5	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
afbr-2057	28	6	)	)	PUNCT
afbr-2057	28	7	https://doi.org/10.46281/afbr.v7i1.2057	https://doi.org/10.46281/afbr.v7i1.2057	PROPN
afbr-2057	28	8	https://orcid.org/0000-0002-3655-0421	https://orcid.org/0000-0002-3655-0421	VERB
afbr-2057	28	9	https://orcid.org/0009-0008-5869-1146	https://orcid.org/0009-0008-5869-1146	PROPN
afbr-2057	28	10	https://orcid.org/0000-0003-4514-8546	https://orcid.org/0000-0003-4514-8546	PROPN
afbr-2057	28	11	https://orcid.org/0009-0003-6830-1766	https://orcid.org/0009-0003-6830-1766	PROPN
afbr-2057	28	12	kantudu	kantudu	NOUN
afbr-2057	28	13	et	et	PROPN
afbr-2057	28	14	al	al	PROPN
afbr-2057	28	15	.	.	PROPN
afbr-2057	28	16	,	,	PUNCT
afbr-2057	28	17	australian	australian	ADJ
afbr-2057	28	18	finance	finance	NOUN
afbr-2057	28	19	&	&	CCONJ
afbr-2057	28	20	banking	banking	PROPN
afbr-2057	28	21	review	review	NOUN
afbr-2057	28	22	7(1	7(1	NUM
afbr-2057	28	23	)	)	PUNCT
afbr-2057	28	24	(	(	PUNCT
afbr-2057	28	25	2023	2023	NUM
afbr-2057	28	26	)	)	PUNCT
afbr-2057	28	27	,	,	PUNCT
afbr-2057	28	28	1	1	NUM
afbr-2057	28	29	-	-	SYM
afbr-2057	28	30	8	8	NUM
afbr-2057	28	31	2	2	NUM
afbr-2057	28	32	furthermore	furthermore	ADV
afbr-2057	28	33	,	,	PUNCT
afbr-2057	28	34	the	the	DET
afbr-2057	28	35	role	role	NOUN
afbr-2057	28	36	of	of	ADP
afbr-2057	28	37	business	business	NOUN
afbr-2057	28	38	organisations	organisation	NOUN
afbr-2057	28	39	in	in	ADP
afbr-2057	28	40	improving	improve	VERB
afbr-2057	28	41	the	the	DET
afbr-2057	28	42	life	life	NOUN
afbr-2057	28	43	of	of	ADP
afbr-2057	28	44	various	various	ADJ
afbr-2057	28	45	stakeholders	stakeholder	NOUN
afbr-2057	28	46	can	can	AUX
afbr-2057	28	47	not	not	PART
afbr-2057	28	48	be	be	AUX
afbr-2057	28	49	underestimated	underestimate	VERB
afbr-2057	28	50	because	because	SCONJ
afbr-2057	28	51	nowadays	nowadays	ADV
afbr-2057	28	52	many	many	ADJ
afbr-2057	28	53	corporate	corporate	ADJ
afbr-2057	28	54	organisation	organisation	NOUN
afbr-2057	28	55	engaged	engage	VERB
afbr-2057	28	56	in	in	ADP
afbr-2057	28	57	social	social	ADJ
afbr-2057	28	58	activities	activity	NOUN
afbr-2057	28	59	that	that	PRON
afbr-2057	28	60	are	be	AUX
afbr-2057	28	61	formally	formally	ADV
afbr-2057	28	62	considered	consider	VERB
afbr-2057	28	63	as	as	ADP
afbr-2057	28	64	the	the	DET
afbr-2057	28	65	responsibility	responsibility	NOUN
afbr-2057	28	66	of	of	ADP
afbr-2057	28	67	government	government	NOUN
afbr-2057	28	68	alone	alone	ADV
afbr-2057	28	69	(	(	PUNCT
afbr-2057	28	70	tilakasiri	tilakasiri	NOUN
afbr-2057	28	71	,	,	PUNCT
afbr-2057	28	72	2012	2012	NUM
afbr-2057	28	73	)	)	PUNCT
afbr-2057	28	74	.	.	PUNCT
afbr-2057	29	1	the	the	DET
afbr-2057	29	2	main	main	ADJ
afbr-2057	29	3	objective	objective	NOUN
afbr-2057	29	4	of	of	ADP
afbr-2057	29	5	every	every	DET
afbr-2057	29	6	corporate	corporate	ADJ
afbr-2057	29	7	organizations	organization	NOUN
afbr-2057	29	8	is	be	AUX
afbr-2057	29	9	to	to	PART
afbr-2057	29	10	maximize	maximize	VERB
afbr-2057	29	11	profit	profit	NOUN
afbr-2057	29	12	which	which	PRON
afbr-2057	29	13	could	could	AUX
afbr-2057	29	14	enhance	enhance	VERB
afbr-2057	29	15	the	the	DET
afbr-2057	29	16	value	value	NOUN
afbr-2057	29	17	of	of	ADP
afbr-2057	29	18	the	the	DET
afbr-2057	29	19	firm	firm	NOUN
afbr-2057	29	20	,	,	PUNCT
afbr-2057	29	21	but	but	CCONJ
afbr-2057	29	22	that	that	PRON
afbr-2057	29	23	should	should	AUX
afbr-2057	29	24	not	not	PART
afbr-2057	29	25	be	be	AUX
afbr-2057	29	26	at	at	ADP
afbr-2057	29	27	the	the	DET
afbr-2057	29	28	expense	expense	NOUN
afbr-2057	29	29	of	of	ADP
afbr-2057	29	30	the	the	DET
afbr-2057	29	31	society	society	NOUN
afbr-2057	29	32	’s	’s	PART
afbr-2057	29	33	well	well	ADV
afbr-2057	29	34	-	-	PUNCT
afbr-2057	29	35	being	being	NOUN
afbr-2057	29	36	.	.	PUNCT
afbr-2057	30	1	according	accord	VERB
afbr-2057	30	2	to	to	ADP
afbr-2057	30	3	carroll	carroll	PROPN
afbr-2057	30	4	(	(	PUNCT
afbr-2057	30	5	1999	1999	NUM
afbr-2057	30	6	)	)	PUNCT
afbr-2057	30	7	,	,	PUNCT
afbr-2057	30	8	organization	organization	NOUN
afbr-2057	30	9	should	should	AUX
afbr-2057	30	10	act	act	VERB
afbr-2057	30	11	in	in	ADP
afbr-2057	30	12	a	a	DET
afbr-2057	30	13	socially	socially	ADV
afbr-2057	30	14	responsible	responsible	ADJ
afbr-2057	30	15	manner	manner	NOUN
afbr-2057	30	16	,	,	PUNCT
afbr-2057	30	17	obey	obey	VERB
afbr-2057	30	18	the	the	DET
afbr-2057	30	19	rules	rule	NOUN
afbr-2057	30	20	,	,	PUNCT
afbr-2057	30	21	and	and	CCONJ
afbr-2057	30	22	respect	respect	VERB
afbr-2057	30	23	code	code	NOUN
afbr-2057	30	24	of	of	ADP
afbr-2057	30	25	corporate	corporate	ADJ
afbr-2057	30	26	governance	governance	NOUN
afbr-2057	30	27	so	so	SCONJ
afbr-2057	30	28	as	as	SCONJ
afbr-2057	30	29	to	to	PART
afbr-2057	30	30	be	be	AUX
afbr-2057	30	31	morally	morally	ADV
afbr-2057	30	32	upright	upright	ADJ
afbr-2057	30	33	as	as	ADP
afbr-2057	30	34	a	a	DET
afbr-2057	30	35	good	good	ADJ
afbr-2057	30	36	corporate	corporate	ADJ
afbr-2057	30	37	body	body	NOUN
afbr-2057	30	38	.	.	PUNCT
afbr-2057	31	1	nowadays	nowadays	ADV
afbr-2057	31	2	the	the	DET
afbr-2057	31	3	business	business	NOUN
afbr-2057	31	4	paradigm	paradigm	NOUN
afbr-2057	31	5	has	have	AUX
afbr-2057	31	6	changed	change	VERB
afbr-2057	31	7	from	from	ADP
afbr-2057	31	8	maximization	maximization	NOUN
afbr-2057	31	9	of	of	ADP
afbr-2057	31	10	shareholders	shareholder	NOUN
afbr-2057	31	11	’	’	PART
afbr-2057	31	12	wealth	wealth	NOUN
afbr-2057	31	13	to	to	ADP
afbr-2057	31	14	maximization	maximization	NOUN
afbr-2057	31	15	of	of	ADP
afbr-2057	31	16	stakeholders	stakeholder	NOUN
afbr-2057	31	17	’	'	PUNCT
afbr-2057	31	18	wealth	wealth	NOUN
afbr-2057	31	19	.	.	PUNCT
afbr-2057	32	1	unlike	unlike	ADP
afbr-2057	32	2	before	before	ADP
afbr-2057	32	3	many	many	ADJ
afbr-2057	32	4	companies	company	NOUN
afbr-2057	32	5	are	be	AUX
afbr-2057	32	6	force	force	NOUN
afbr-2057	32	7	to	to	PART
afbr-2057	32	8	practice	practice	VERB
afbr-2057	32	9	csr	csr	NOUN
afbr-2057	32	10	as	as	ADP
afbr-2057	32	11	a	a	DET
afbr-2057	32	12	strategy	strategy	NOUN
afbr-2057	32	13	to	to	PART
afbr-2057	32	14	improve	improve	VERB
afbr-2057	32	15	reputation	reputation	NOUN
afbr-2057	32	16	and	and	CCONJ
afbr-2057	32	17	create	create	VERB
afbr-2057	32	18	good	good	ADJ
afbr-2057	32	19	corporate	corporate	ADJ
afbr-2057	32	20	image	image	NOUN
afbr-2057	32	21	for	for	ADP
afbr-2057	32	22	the	the	DET
afbr-2057	32	23	business	business	NOUN
afbr-2057	32	24	in	in	ADP
afbr-2057	32	25	order	order	NOUN
afbr-2057	32	26	to	to	PART
afbr-2057	32	27	be	be	AUX
afbr-2057	32	28	sustainable	sustainable	ADJ
afbr-2057	32	29	.	.	PUNCT
afbr-2057	33	1	furthermore	furthermore	ADV
afbr-2057	33	2	,	,	PUNCT
afbr-2057	33	3	the	the	DET
afbr-2057	33	4	objective	objective	NOUN
afbr-2057	33	5	of	of	ADP
afbr-2057	33	6	increasing	increase	VERB
afbr-2057	33	7	firm	firm	ADJ
afbr-2057	33	8	value	value	NOUN
afbr-2057	33	9	can	can	AUX
afbr-2057	33	10	be	be	AUX
afbr-2057	33	11	achieved	achieve	VERB
afbr-2057	33	12	with	with	ADP
afbr-2057	33	13	the	the	DET
afbr-2057	33	14	help	help	NOUN
afbr-2057	33	15	of	of	ADP
afbr-2057	33	16	disclosing	disclose	VERB
afbr-2057	33	17	information	information	NOUN
afbr-2057	33	18	on	on	ADP
afbr-2057	33	19	csr	csr	PROPN
afbr-2057	33	20	.	.	PUNCT
afbr-2057	34	1	this	this	PRON
afbr-2057	34	2	is	be	AUX
afbr-2057	34	3	due	due	ADJ
afbr-2057	34	4	to	to	ADP
afbr-2057	34	5	the	the	DET
afbr-2057	34	6	fact	fact	NOUN
afbr-2057	34	7	that	that	SCONJ
afbr-2057	34	8	many	many	ADJ
afbr-2057	34	9	stakeholders	stakeholder	NOUN
afbr-2057	34	10	place	place	VERB
afbr-2057	34	11	more	more	ADJ
afbr-2057	34	12	value	value	NOUN
afbr-2057	34	13	in	in	ADP
afbr-2057	34	14	companies	company	NOUN
afbr-2057	34	15	that	that	PRON
afbr-2057	34	16	are	be	AUX
afbr-2057	34	17	socially	socially	ADV
afbr-2057	34	18	friendly	friendly	ADJ
afbr-2057	34	19	and	and	CCONJ
afbr-2057	34	20	committed	commit	VERB
afbr-2057	34	21	in	in	ADP
afbr-2057	34	22	addressing	address	VERB
afbr-2057	34	23	issues	issue	NOUN
afbr-2057	34	24	that	that	PRON
afbr-2057	34	25	affect	affect	VERB
afbr-2057	34	26	them	they	PRON
afbr-2057	34	27	.	.	PUNCT
afbr-2057	35	1	therefore	therefore	ADV
afbr-2057	35	2	,	,	PUNCT
afbr-2057	35	3	it	it	PRON
afbr-2057	35	4	is	be	AUX
afbr-2057	35	5	only	only	ADV
afbr-2057	35	6	by	by	ADP
afbr-2057	35	7	disclosing	disclose	VERB
afbr-2057	35	8	information	information	NOUN
afbr-2057	35	9	,	,	PUNCT
afbr-2057	35	10	stakeholders	stakeholder	NOUN
afbr-2057	35	11	will	will	AUX
afbr-2057	35	12	be	be	AUX
afbr-2057	35	13	informed	inform	VERB
afbr-2057	35	14	on	on	ADP
afbr-2057	35	15	the	the	DET
afbr-2057	35	16	level	level	NOUN
afbr-2057	35	17	of	of	ADP
afbr-2057	35	18	commitment	commitment	NOUN
afbr-2057	35	19	and	and	CCONJ
afbr-2057	35	20	effort	effort	NOUN
afbr-2057	35	21	put	put	VERB
afbr-2057	35	22	in	in	ADP
afbr-2057	35	23	place	place	NOUN
afbr-2057	35	24	in	in	ADP
afbr-2057	35	25	addressing	address	VERB
afbr-2057	35	26	their	their	PRON
afbr-2057	35	27	various	various	ADJ
afbr-2057	35	28	demand	demand	NOUN
afbr-2057	35	29	.	.	PUNCT
afbr-2057	36	1	csr	csr	PROPN
afbr-2057	36	2	help	help	PROPN
afbr-2057	36	3	company	company	NOUN
afbr-2057	36	4	to	to	PART
afbr-2057	36	5	maintain	maintain	VERB
afbr-2057	36	6	good	good	ADJ
afbr-2057	36	7	relationship	relationship	NOUN
afbr-2057	36	8	with	with	ADP
afbr-2057	36	9	it	it	PRON
afbr-2057	36	10	various	various	ADJ
afbr-2057	36	11	stakeholders	stakeholder	NOUN
afbr-2057	36	12	which	which	PRON
afbr-2057	36	13	in	in	ADP
afbr-2057	36	14	the	the	DET
afbr-2057	36	15	long	long	ADJ
afbr-2057	36	16	run	run	NOUN
afbr-2057	36	17	can	can	AUX
afbr-2057	36	18	affect	affect	VERB
afbr-2057	36	19	the	the	DET
afbr-2057	36	20	value	value	NOUN
afbr-2057	36	21	of	of	ADP
afbr-2057	36	22	the	the	DET
afbr-2057	36	23	company	company	NOUN
afbr-2057	36	24	.	.	PUNCT
afbr-2057	37	1	disclosing	disclose	VERB
afbr-2057	37	2	information	information	NOUN
afbr-2057	37	3	on	on	ADP
afbr-2057	37	4	csr	csr	NOUN
afbr-2057	37	5	involves	involve	NOUN
afbr-2057	37	6	extending	extend	VERB
afbr-2057	37	7	the	the	DET
afbr-2057	37	8	accountability	accountability	NOUN
afbr-2057	37	9	of	of	ADP
afbr-2057	37	10	companies	company	NOUN
afbr-2057	37	11	’	'	PUNCT
afbr-2057	37	12	report	report	NOUN
afbr-2057	37	13	beyond	beyond	ADP
afbr-2057	37	14	the	the	DET
afbr-2057	37	15	traditional	traditional	ADJ
afbr-2057	37	16	role	role	NOUN
afbr-2057	37	17	of	of	ADP
afbr-2057	37	18	providing	provide	VERB
afbr-2057	37	19	a	a	DET
afbr-2057	37	20	financial	financial	ADJ
afbr-2057	37	21	reports	report	NOUN
afbr-2057	37	22	to	to	ADP
afbr-2057	37	23	the	the	DET
afbr-2057	37	24	owners	owner	NOUN
afbr-2057	37	25	of	of	ADP
afbr-2057	37	26	the	the	DET
afbr-2057	37	27	capital	capital	NOUN
afbr-2057	37	28	(	(	PUNCT
afbr-2057	37	29	mukthar	mukthar	PRON
afbr-2057	37	30	,	,	PUNCT
afbr-2057	37	31	2016	2016	NUM
afbr-2057	37	32	)	)	PUNCT
afbr-2057	37	33	thus	thus	ADV
afbr-2057	37	34	,	,	PUNCT
afbr-2057	37	35	disclosure	disclosure	NOUN
afbr-2057	37	36	on	on	ADP
afbr-2057	37	37	csr	csr	NOUN
afbr-2057	37	38	contained	contain	VERB
afbr-2057	37	39	financial	financial	ADJ
afbr-2057	37	40	and	and	CCONJ
afbr-2057	37	41	non	non	ADJ
afbr-2057	37	42	-	-	ADJ
afbr-2057	37	43	financial	financial	ADJ
afbr-2057	37	44	information	information	NOUN
afbr-2057	37	45	of	of	ADP
afbr-2057	37	46	companies	company	NOUN
afbr-2057	37	47	’	'	PUNCT
afbr-2057	37	48	social	social	ADJ
afbr-2057	37	49	activities	activity	NOUN
afbr-2057	37	50	.	.	PUNCT
afbr-2057	38	1	more	more	ADV
afbr-2057	38	2	so	so	ADV
afbr-2057	38	3	,	,	PUNCT
afbr-2057	38	4	information	information	NOUN
afbr-2057	38	5	on	on	ADP
afbr-2057	38	6	csr	csr	NOUN
afbr-2057	38	7	cover	cover	VERB
afbr-2057	38	8	many	many	ADJ
afbr-2057	38	9	aspects	aspect	NOUN
afbr-2057	38	10	of	of	ADP
afbr-2057	38	11	social	social	ADJ
afbr-2057	38	12	activities	activity	NOUN
afbr-2057	38	13	carried	carry	VERB
afbr-2057	38	14	out	out	ADP
afbr-2057	38	15	by	by	ADP
afbr-2057	38	16	the	the	DET
afbr-2057	38	17	business	business	NOUN
afbr-2057	38	18	operators	operator	NOUN
afbr-2057	38	19	.	.	PUNCT
afbr-2057	39	1	however	however	ADV
afbr-2057	39	2	,	,	PUNCT
afbr-2057	39	3	because	because	SCONJ
afbr-2057	39	4	of	of	ADP
afbr-2057	39	5	the	the	DET
afbr-2057	39	6	increasing	increase	VERB
afbr-2057	39	7	adverse	adverse	ADJ
afbr-2057	39	8	effect	effect	NOUN
afbr-2057	39	9	of	of	ADP
afbr-2057	39	10	corporation	corporation	NOUN
afbr-2057	39	11	on	on	ADP
afbr-2057	39	12	aspects	aspect	NOUN
afbr-2057	39	13	of	of	ADP
afbr-2057	39	14	social	social	ADJ
afbr-2057	39	15	life	life	NOUN
afbr-2057	39	16	and	and	CCONJ
afbr-2057	39	17	the	the	DET
afbr-2057	39	18	environment	environment	NOUN
afbr-2057	39	19	,	,	PUNCT
afbr-2057	39	20	many	many	ADJ
afbr-2057	39	21	stakeholders	stakeholder	NOUN
afbr-2057	39	22	call	call	VERB
afbr-2057	39	23	for	for	ADP
afbr-2057	39	24	investigation	investigation	NOUN
afbr-2057	39	25	on	on	ADP
afbr-2057	39	26	corporate	corporate	ADJ
afbr-2057	39	27	’s	’s	PART
afbr-2057	39	28	activities	activity	NOUN
afbr-2057	39	29	and	and	CCONJ
afbr-2057	39	30	the	the	DET
afbr-2057	39	31	extent	extent	NOUN
afbr-2057	39	32	to	to	PART
afbr-2057	39	33	which	which	PRON
afbr-2057	39	34	its	its	PRON
afbr-2057	39	35	affect	affect	VERB
afbr-2057	39	36	their	their	PRON
afbr-2057	39	37	life	life	NOUN
afbr-2057	39	38	and	and	CCONJ
afbr-2057	39	39	the	the	DET
afbr-2057	39	40	environment	environment	NOUN
afbr-2057	39	41	.	.	PUNCT
afbr-2057	40	1	however	however	ADV
afbr-2057	40	2	,	,	PUNCT
afbr-2057	40	3	mukhtar	mukhtar	PROPN
afbr-2057	40	4	(	(	PUNCT
afbr-2057	40	5	2016	2016	NUM
afbr-2057	40	6	)	)	PUNCT
afbr-2057	40	7	asserted	assert	VERB
afbr-2057	40	8	that	that	DET
afbr-2057	40	9	failure	failure	NOUN
afbr-2057	40	10	to	to	PART
afbr-2057	40	11	disclose	disclose	VERB
afbr-2057	40	12	information	information	NOUN
afbr-2057	40	13	on	on	ADP
afbr-2057	40	14	csr	csr	NOUN
afbr-2057	40	15	is	be	AUX
afbr-2057	40	16	a	a	DET
afbr-2057	40	17	signal	signal	NOUN
afbr-2057	40	18	for	for	ADP
afbr-2057	40	19	poor	poor	ADJ
afbr-2057	40	20	social	social	ADJ
afbr-2057	40	21	performance	performance	NOUN
afbr-2057	40	22	.	.	PUNCT
afbr-2057	41	1	and	and	CCONJ
afbr-2057	41	2	the	the	DET
afbr-2057	41	3	resulting	result	VERB
afbr-2057	41	4	effect	effect	NOUN
afbr-2057	41	5	will	will	AUX
afbr-2057	41	6	be	be	AUX
afbr-2057	41	7	loss	loss	NOUN
afbr-2057	41	8	of	of	ADP
afbr-2057	41	9	confidence	confidence	NOUN
afbr-2057	41	10	by	by	ADP
afbr-2057	41	11	many	many	ADJ
afbr-2057	41	12	stakeholders	stakeholder	NOUN
afbr-2057	41	13	which	which	PRON
afbr-2057	41	14	is	be	AUX
afbr-2057	41	15	detrimental	detrimental	ADJ
afbr-2057	41	16	and	and	CCONJ
afbr-2057	41	17	will	will	AUX
afbr-2057	41	18	not	not	PART
afbr-2057	41	19	only	only	ADV
afbr-2057	41	20	damage	damage	VERB
afbr-2057	41	21	the	the	DET
afbr-2057	41	22	good	good	ADJ
afbr-2057	41	23	reputation	reputation	NOUN
afbr-2057	41	24	of	of	ADP
afbr-2057	41	25	the	the	DET
afbr-2057	41	26	company	company	NOUN
afbr-2057	41	27	over	over	ADP
afbr-2057	41	28	the	the	DET
afbr-2057	41	29	years	year	NOUN
afbr-2057	41	30	but	but	CCONJ
afbr-2057	41	31	will	will	AUX
afbr-2057	41	32	result	result	VERB
afbr-2057	41	33	in	in	ADP
afbr-2057	41	34	loss	loss	NOUN
afbr-2057	41	35	of	of	ADP
afbr-2057	41	36	market	market	NOUN
afbr-2057	41	37	share	share	NOUN
afbr-2057	41	38	price	price	NOUN
afbr-2057	41	39	and	and	CCONJ
afbr-2057	41	40	decrease	decrease	NOUN
afbr-2057	41	41	in	in	ADP
afbr-2057	41	42	firm	firm	ADJ
afbr-2057	41	43	value	value	NOUN
afbr-2057	41	44	.	.	PUNCT
afbr-2057	42	1	this	this	DET
afbr-2057	42	2	study	study	NOUN
afbr-2057	42	3	selected	select	VERB
afbr-2057	42	4	oil	oil	NOUN
afbr-2057	42	5	and	and	CCONJ
afbr-2057	42	6	gas	gas	NOUN
afbr-2057	42	7	industry	industry	NOUN
afbr-2057	42	8	because	because	SCONJ
afbr-2057	42	9	the	the	DET
afbr-2057	42	10	nature	nature	NOUN
afbr-2057	42	11	of	of	ADP
afbr-2057	42	12	their	their	PRON
afbr-2057	42	13	activities	activity	NOUN
afbr-2057	42	14	have	have	VERB
afbr-2057	42	15	serious	serious	ADJ
afbr-2057	42	16	effects	effect	NOUN
afbr-2057	42	17	on	on	ADP
afbr-2057	42	18	the	the	DET
afbr-2057	42	19	environment	environment	NOUN
afbr-2057	42	20	,	,	PUNCT
afbr-2057	42	21	as	as	SCONJ
afbr-2057	42	22	such	such	ADJ
afbr-2057	42	23	oil	oil	NOUN
afbr-2057	42	24	and	and	CCONJ
afbr-2057	42	25	gas	gas	NOUN
afbr-2057	42	26	industry	industry	NOUN
afbr-2057	42	27	is	be	AUX
afbr-2057	42	28	one	one	NUM
afbr-2057	42	29	of	of	ADP
afbr-2057	42	30	the	the	DET
afbr-2057	42	31	sectors	sector	NOUN
afbr-2057	42	32	that	that	PRON
afbr-2057	42	33	heavily	heavily	ADV
afbr-2057	42	34	invest	invest	VERB
afbr-2057	42	35	on	on	ADP
afbr-2057	42	36	csr	csr	NOUN
afbr-2057	42	37	projects	project	NOUN
afbr-2057	42	38	in	in	ADP
afbr-2057	42	39	nigeria	nigeria	PROPN
afbr-2057	42	40	,	,	PUNCT
afbr-2057	42	41	hence	hence	ADV
afbr-2057	42	42	the	the	DET
afbr-2057	42	43	need	need	NOUN
afbr-2057	42	44	for	for	ADP
afbr-2057	42	45	this	this	DET
afbr-2057	42	46	study	study	NOUN
afbr-2057	42	47	.	.	PUNCT
afbr-2057	43	1	therefore	therefore	ADV
afbr-2057	43	2	,	,	PUNCT
afbr-2057	43	3	the	the	DET
afbr-2057	43	4	objective	objective	NOUN
afbr-2057	43	5	of	of	ADP
afbr-2057	43	6	this	this	DET
afbr-2057	43	7	paper	paper	NOUN
afbr-2057	43	8	is	be	AUX
afbr-2057	43	9	to	to	PART
afbr-2057	43	10	examine	examine	VERB
afbr-2057	43	11	the	the	DET
afbr-2057	43	12	relationship	relationship	NOUN
afbr-2057	43	13	between	between	ADP
afbr-2057	43	14	csrd	csrd	NOUN
afbr-2057	43	15	and	and	CCONJ
afbr-2057	43	16	value	value	NOUN
afbr-2057	43	17	of	of	ADP
afbr-2057	43	18	listed	list	VERB
afbr-2057	43	19	oil	oil	NOUN
afbr-2057	43	20	and	and	CCONJ
afbr-2057	43	21	gas	gas	NOUN
afbr-2057	43	22	companies	company	NOUN
afbr-2057	43	23	in	in	ADP
afbr-2057	43	24	nigeria	nigeria	PROPN
afbr-2057	43	25	with	with	ADP
afbr-2057	43	26	the	the	DET
afbr-2057	43	27	moderating	moderate	VERB
afbr-2057	43	28	effect	effect	NOUN
afbr-2057	43	29	of	of	ADP
afbr-2057	43	30	foreign	foreign	ADJ
afbr-2057	43	31	ownership	ownership	NOUN
afbr-2057	43	32	.	.	PUNCT
afbr-2057	44	1	the	the	DET
afbr-2057	44	2	remainder	remainder	NOUN
afbr-2057	44	3	of	of	ADP
afbr-2057	44	4	the	the	DET
afbr-2057	44	5	paper	paper	NOUN
afbr-2057	44	6	is	be	AUX
afbr-2057	44	7	arranged	arrange	VERB
afbr-2057	44	8	as	as	SCONJ
afbr-2057	44	9	follows	follow	VERB
afbr-2057	44	10	:	:	PUNCT
afbr-2057	44	11	section	section	NOUN
afbr-2057	44	12	two	two	NUM
afbr-2057	44	13	provides	provide	VERB
afbr-2057	44	14	literature	literature	NOUN
afbr-2057	44	15	review	review	NOUN
afbr-2057	44	16	.	.	PUNCT
afbr-2057	45	1	section	section	NOUN
afbr-2057	45	2	three	three	NUM
afbr-2057	45	3	presents	present	NOUN
afbr-2057	45	4	methodology	methodology	NOUN
afbr-2057	45	5	of	of	ADP
afbr-2057	45	6	the	the	DET
afbr-2057	45	7	study	study	NOUN
afbr-2057	45	8	.	.	PUNCT
afbr-2057	46	1	section	section	NOUN
afbr-2057	46	2	four	four	NUM
afbr-2057	46	3	presents	present	NOUN
afbr-2057	46	4	results	result	NOUN
afbr-2057	46	5	and	and	CCONJ
afbr-2057	46	6	discussions	discussion	NOUN
afbr-2057	46	7	while	while	SCONJ
afbr-2057	46	8	section	section	NOUN
afbr-2057	46	9	five	five	NUM
afbr-2057	46	10	discusses	discusse	NOUN
afbr-2057	46	11	,	,	PUNCT
afbr-2057	46	12	conclude	conclude	VERB
afbr-2057	46	13	and	and	CCONJ
afbr-2057	46	14	make	make	VERB
afbr-2057	46	15	recommendation	recommendation	NOUN
afbr-2057	46	16	.	.	PUNCT
afbr-2057	47	1	literature	literature	NOUN
afbr-2057	47	2	review	review	VERB
afbr-2057	47	3	there	there	PRON
afbr-2057	47	4	are	be	VERB
afbr-2057	47	5	quite	quite	ADV
afbr-2057	47	6	number	number	NOUN
afbr-2057	47	7	of	of	ADP
afbr-2057	47	8	studies	study	NOUN
afbr-2057	47	9	that	that	PRON
afbr-2057	47	10	examine	examine	VERB
afbr-2057	47	11	the	the	DET
afbr-2057	47	12	relationship	relationship	NOUN
afbr-2057	47	13	between	between	ADP
afbr-2057	47	14	csrd	csrd	NOUN
afbr-2057	47	15	and	and	CCONJ
afbr-2057	47	16	firm	firm	ADJ
afbr-2057	47	17	value	value	NOUN
afbr-2057	47	18	,	,	PUNCT
afbr-2057	47	19	foreign	foreign	ADJ
afbr-2057	47	20	ownership	ownership	NOUN
afbr-2057	47	21	and	and	CCONJ
afbr-2057	47	22	firm	firm	ADJ
afbr-2057	47	23	value	value	NOUN
afbr-2057	47	24	as	as	ADV
afbr-2057	47	25	well	well	ADV
afbr-2057	47	26	as	as	ADP
afbr-2057	47	27	the	the	DET
afbr-2057	47	28	interactions	interaction	NOUN
afbr-2057	47	29	effect	effect	NOUN
afbr-2057	47	30	of	of	ADP
afbr-2057	47	31	foreign	foreign	ADJ
afbr-2057	47	32	ownership	ownership	NOUN
afbr-2057	47	33	on	on	ADP
afbr-2057	47	34	the	the	DET
afbr-2057	47	35	relationship	relationship	NOUN
afbr-2057	47	36	between	between	ADP
afbr-2057	47	37	csrd	csrd	NOUN
afbr-2057	47	38	and	and	CCONJ
afbr-2057	47	39	firm	firm	ADJ
afbr-2057	47	40	value	value	NOUN
afbr-2057	47	41	.	.	PUNCT
afbr-2057	48	1	the	the	DET
afbr-2057	48	2	review	review	NOUN
afbr-2057	48	3	of	of	ADP
afbr-2057	48	4	the	the	DET
afbr-2057	48	5	empirical	empirical	ADJ
afbr-2057	48	6	studies	study	NOUN
afbr-2057	48	7	were	be	AUX
afbr-2057	48	8	categories	category	NOUN
afbr-2057	48	9	under	under	ADP
afbr-2057	48	10	three	three	NUM
afbr-2057	48	11	sub	sub	NOUN
afbr-2057	48	12	headings	heading	NOUN
afbr-2057	48	13	.	.	PUNCT
afbr-2057	49	1	viz	viz	VERB
afbr-2057	49	2	;	;	PUNCT
afbr-2057	49	3	csrd	csrd	NOUN
afbr-2057	49	4	and	and	CCONJ
afbr-2057	49	5	firm	firm	ADJ
afbr-2057	49	6	value	value	NOUN
afbr-2057	49	7	,	,	PUNCT
afbr-2057	49	8	foreign	foreign	ADJ
afbr-2057	49	9	ownership	ownership	NOUN
afbr-2057	49	10	and	and	CCONJ
afbr-2057	49	11	firm	firm	ADJ
afbr-2057	49	12	value	value	NOUN
afbr-2057	49	13	and	and	CCONJ
afbr-2057	49	14	finally	finally	ADV
afbr-2057	49	15	csrd	csrd	NOUN
afbr-2057	49	16	,	,	PUNCT
afbr-2057	49	17	foreign	foreign	ADJ
afbr-2057	49	18	ownership	ownership	NOUN
afbr-2057	49	19	and	and	CCONJ
afbr-2057	49	20	firm	firm	ADJ
afbr-2057	49	21	value	value	NOUN
afbr-2057	49	22	.	.	PUNCT
afbr-2057	50	1	csrd	csrd	NOUN
afbr-2057	50	2	and	and	CCONJ
afbr-2057	50	3	firm	firm	ADJ
afbr-2057	50	4	value	value	NOUN
afbr-2057	50	5	several	several	ADJ
afbr-2057	50	6	researches	research	NOUN
afbr-2057	50	7	have	have	AUX
afbr-2057	50	8	been	be	AUX
afbr-2057	50	9	conducted	conduct	VERB
afbr-2057	50	10	by	by	ADP
afbr-2057	50	11	numerous	numerous	ADJ
afbr-2057	50	12	researchers	researcher	NOUN
afbr-2057	50	13	across	across	ADP
afbr-2057	50	14	the	the	DET
afbr-2057	50	15	globe	globe	NOUN
afbr-2057	50	16	on	on	ADP
afbr-2057	50	17	the	the	DET
afbr-2057	50	18	effect	effect	NOUN
afbr-2057	50	19	of	of	ADP
afbr-2057	50	20	corporate	corporate	ADJ
afbr-2057	50	21	social	social	ADJ
afbr-2057	50	22	responsibility	responsibility	NOUN
afbr-2057	50	23	disclosure	disclosure	NOUN
afbr-2057	50	24	on	on	ADP
afbr-2057	50	25	firm	firm	ADJ
afbr-2057	50	26	value	value	NOUN
afbr-2057	50	27	.	.	PUNCT
afbr-2057	51	1	some	some	PRON
afbr-2057	51	2	of	of	ADP
afbr-2057	51	3	these	these	DET
afbr-2057	51	4	studies	study	NOUN
afbr-2057	51	5	include	include	VERB
afbr-2057	51	6	the	the	DET
afbr-2057	51	7	work	work	NOUN
afbr-2057	51	8	of	of	ADP
afbr-2057	51	9	zraqat	zraqat	PROPN
afbr-2057	51	10	,	,	PUNCT
afbr-2057	51	11	zareigat	zareigat	PROPN
afbr-2057	51	12	,	,	PUNCT
afbr-2057	51	13	rawashdeh	rawashdeh	NOUN
afbr-2057	51	14	,	,	PUNCT
afbr-2057	51	15	and	and	CCONJ
afbr-2057	51	16	okour	okour	NOUN
afbr-2057	51	17	(	(	PUNCT
afbr-2057	51	18	2021	2021	NUM
afbr-2057	51	19	)	)	PUNCT
afbr-2057	51	20	who	who	PRON
afbr-2057	51	21	determines	determine	VERB
afbr-2057	51	22	the	the	DET
afbr-2057	51	23	effect	effect	NOUN
afbr-2057	51	24	of	of	ADP
afbr-2057	51	25	csrd	csrd	NOUN
afbr-2057	51	26	on	on	ADP
afbr-2057	51	27	market	market	NOUN
afbr-2057	51	28	performance	performance	NOUN
afbr-2057	51	29	of	of	ADP
afbr-2057	51	30	amman	amman	PROPN
afbr-2057	51	31	stock	stock	PROPN
afbr-2057	51	32	exchange	exchange	PROPN
afbr-2057	51	33	in	in	ADP
afbr-2057	51	34	jordan	jordan	PROPN
afbr-2057	51	35	for	for	ADP
afbr-2057	51	36	the	the	DET
afbr-2057	51	37	period	period	NOUN
afbr-2057	51	38	of	of	ADP
afbr-2057	51	39	six	six	NUM
afbr-2057	51	40	years	year	NOUN
afbr-2057	51	41	2014	2014	NUM
afbr-2057	51	42	-	-	SYM
afbr-2057	51	43	2019	2019	NUM
afbr-2057	51	44	.	.	PUNCT
afbr-2057	52	1	the	the	DET
afbr-2057	52	2	study	study	NOUN
afbr-2057	52	3	used	use	VERB
afbr-2057	52	4	secondary	secondary	ADJ
afbr-2057	52	5	data	datum	NOUN
afbr-2057	52	6	obtained	obtain	VERB
afbr-2057	52	7	from	from	ADP
afbr-2057	52	8	the	the	DET
afbr-2057	52	9	annual	annual	ADJ
afbr-2057	52	10	reports	report	NOUN
afbr-2057	52	11	of	of	ADP
afbr-2057	52	12	the	the	DET
afbr-2057	52	13	sample	sample	NOUN
afbr-2057	52	14	companies	company	NOUN
afbr-2057	52	15	and	and	CCONJ
afbr-2057	52	16	analyzed	analyze	VERB
afbr-2057	52	17	using	use	VERB
afbr-2057	52	18	multiple	multiple	ADJ
afbr-2057	52	19	regression	regression	NOUN
afbr-2057	52	20	technique	technique	NOUN
afbr-2057	52	21	.	.	PUNCT
afbr-2057	53	1	the	the	DET
afbr-2057	53	2	found	find	VERB
afbr-2057	53	3	that	that	SCONJ
afbr-2057	53	4	csrd	csrd	NOUN
afbr-2057	53	5	has	have	VERB
afbr-2057	53	6	significant	significant	ADJ
afbr-2057	53	7	negative	negative	ADJ
afbr-2057	53	8	effect	effect	NOUN
afbr-2057	53	9	on	on	ADP
afbr-2057	53	10	market	market	NOUN
afbr-2057	53	11	performance	performance	NOUN
afbr-2057	53	12	proxy	proxy	NOUN
afbr-2057	53	13	by	by	ADP
afbr-2057	53	14	tobin	tobin	PROPN
afbr-2057	53	15	’s	’s	PART
afbr-2057	53	16	q.	q.	PROPN
afbr-2057	53	17	implying	imply	VERB
afbr-2057	53	18	that	that	SCONJ
afbr-2057	53	19	disclosing	disclose	VERB
afbr-2057	53	20	information	information	NOUN
afbr-2057	53	21	on	on	ADP
afbr-2057	53	22	csr	csr	NOUN
afbr-2057	53	23	decreased	decrease	VERB
afbr-2057	53	24	the	the	DET
afbr-2057	53	25	value	value	NOUN
afbr-2057	53	26	of	of	ADP
afbr-2057	53	27	the	the	DET
afbr-2057	53	28	firm	firm	NOUN
afbr-2057	53	29	and	and	CCONJ
afbr-2057	53	30	vice	vice	NOUN
afbr-2057	53	31	-	-	NOUN
afbr-2057	53	32	versa	versa	NOUN
afbr-2057	53	33	.	.	PUNCT
afbr-2057	54	1	emeka	emeka	PROPN
afbr-2057	54	2	-	-	PUNCT
afbr-2057	54	3	nwokeji	nwokeji	PROPN
afbr-2057	54	4	(	(	PUNCT
afbr-2057	54	5	2019	2019	NUM
afbr-2057	54	6	)	)	PUNCT
afbr-2057	54	7	examines	examine	VERB
afbr-2057	54	8	the	the	DET
afbr-2057	54	9	impact	impact	NOUN
afbr-2057	54	10	of	of	ADP
afbr-2057	54	11	corporate	corporate	ADJ
afbr-2057	54	12	social	social	ADJ
afbr-2057	54	13	responsibility	responsibility	NOUN
afbr-2057	54	14	disclosure	disclosure	NOUN
afbr-2057	54	15	on	on	ADP
afbr-2057	54	16	the	the	DET
afbr-2057	54	17	market	market	NOUN
afbr-2057	54	18	value	value	NOUN
afbr-2057	54	19	of	of	ADP
afbr-2057	54	20	listed	list	VERB
afbr-2057	54	21	non	non	ADJ
afbr-2057	54	22	-	-	ADJ
afbr-2057	54	23	financial	financial	ADJ
afbr-2057	54	24	firms	firm	NOUN
afbr-2057	54	25	in	in	ADP
afbr-2057	54	26	nigeria	nigeria	PROPN
afbr-2057	54	27	from	from	ADP
afbr-2057	54	28	2006	2006	NUM
afbr-2057	54	29	to	to	ADP
afbr-2057	54	30	2015	2015	NUM
afbr-2057	54	31	.	.	PUNCT
afbr-2057	55	1	secondary	secondary	ADJ
afbr-2057	55	2	data	datum	NOUN
afbr-2057	55	3	were	be	AUX
afbr-2057	55	4	source	source	NOUN
afbr-2057	55	5	from	from	ADP
afbr-2057	55	6	the	the	DET
afbr-2057	55	7	annual	annual	ADJ
afbr-2057	55	8	report	report	NOUN
afbr-2057	55	9	and	and	CCONJ
afbr-2057	55	10	account	account	NOUN
afbr-2057	55	11	of	of	ADP
afbr-2057	55	12	93	93	NUM
afbr-2057	55	13	sample	sample	NOUN
afbr-2057	55	14	companies	company	NOUN
afbr-2057	55	15	and	and	CCONJ
afbr-2057	55	16	were	be	AUX
afbr-2057	55	17	analysed	analyse	VERB
afbr-2057	55	18	using	use	VERB
afbr-2057	55	19	multiple	multiple	ADJ
afbr-2057	55	20	regression	regression	NOUN
afbr-2057	55	21	technique	technique	NOUN
afbr-2057	55	22	.	.	PUNCT
afbr-2057	56	1	the	the	DET
afbr-2057	56	2	study	study	NOUN
afbr-2057	56	3	found	find	VERB
afbr-2057	56	4	that	that	SCONJ
afbr-2057	56	5	social	social	ADJ
afbr-2057	56	6	donation	donation	NOUN
afbr-2057	56	7	and	and	CCONJ
afbr-2057	56	8	investment	investment	NOUN
afbr-2057	56	9	in	in	ADP
afbr-2057	56	10	human	human	ADJ
afbr-2057	56	11	capacity	capacity	NOUN
afbr-2057	56	12	building	building	NOUN
afbr-2057	56	13	,	,	PUNCT
afbr-2057	56	14	employee	employee	NOUN
afbr-2057	56	15	heath	heath	PROPN
afbr-2057	56	16	safety	safety	PROPN
afbr-2057	56	17	and	and	CCONJ
afbr-2057	56	18	welfare	welfare	NOUN
afbr-2057	56	19	has	have	VERB
afbr-2057	56	20	significant	significant	ADJ
afbr-2057	56	21	positive	positive	ADJ
afbr-2057	56	22	effect	effect	NOUN
afbr-2057	56	23	on	on	ADP
afbr-2057	56	24	market	market	NOUN
afbr-2057	56	25	value	value	NOUN
afbr-2057	56	26	while	while	SCONJ
afbr-2057	56	27	charitable	charitable	ADJ
afbr-2057	56	28	/	/	SYM
afbr-2057	56	29	philanthropic	philanthropic	NOUN
afbr-2057	56	30	gift	gift	NOUN
afbr-2057	56	31	and	and	CCONJ
afbr-2057	56	32	job	job	NOUN
afbr-2057	56	33	creation	creation	NOUN
afbr-2057	56	34	has	have	VERB
afbr-2057	56	35	insignificant	insignificant	ADJ
afbr-2057	56	36	negative	negative	ADJ
afbr-2057	56	37	effect	effect	NOUN
afbr-2057	56	38	on	on	ADP
afbr-2057	56	39	market	market	NOUN
afbr-2057	56	40	value	value	NOUN
afbr-2057	56	41	.	.	PUNCT
afbr-2057	57	1	the	the	DET
afbr-2057	57	2	finding	find	VERB
afbr-2057	57	3	further	far	ADV
afbr-2057	57	4	reveals	reveal	VERB
afbr-2057	57	5	that	that	SCONJ
afbr-2057	57	6	csrd	csrd	NOUN
afbr-2057	57	7	as	as	ADP
afbr-2057	57	8	a	a	DET
afbr-2057	57	9	whole	whole	NOUN
afbr-2057	57	10	shows	show	VERB
afbr-2057	57	11	significant	significant	ADJ
afbr-2057	57	12	positive	positive	ADJ
afbr-2057	57	13	effect	effect	NOUN
afbr-2057	57	14	on	on	ADP
afbr-2057	57	15	market	market	NOUN
afbr-2057	57	16	value	value	NOUN
afbr-2057	57	17	of	of	ADP
afbr-2057	57	18	non	non	ADJ
afbr-2057	57	19	-	-	ADJ
afbr-2057	57	20	financial	financial	ADJ
afbr-2057	57	21	firms	firm	NOUN
afbr-2057	57	22	in	in	ADP
afbr-2057	57	23	nigeria	nigeria	PROPN
afbr-2057	57	24	during	during	ADP
afbr-2057	57	25	the	the	DET
afbr-2057	57	26	study	study	NOUN
afbr-2057	57	27	period	period	NOUN
afbr-2057	57	28	.	.	PUNCT
afbr-2057	58	1	similarly	similarly	ADV
afbr-2057	58	2	,	,	PUNCT
afbr-2057	58	3	sylvester	sylvester	X
afbr-2057	58	4	(	(	PUNCT
afbr-2057	58	5	2019	2019	NUM
afbr-2057	58	6	)	)	PUNCT
afbr-2057	58	7	examines	examine	VERB
afbr-2057	58	8	the	the	DET
afbr-2057	58	9	impact	impact	NOUN
afbr-2057	58	10	of	of	ADP
afbr-2057	58	11	corporate	corporate	ADJ
afbr-2057	58	12	social	social	ADJ
afbr-2057	58	13	responsibility	responsibility	NOUN
afbr-2057	58	14	disclosure	disclosure	NOUN
afbr-2057	58	15	on	on	ADP
afbr-2057	58	16	performance	performance	NOUN
afbr-2057	58	17	of	of	ADP
afbr-2057	58	18	some	some	DET
afbr-2057	58	19	selected	select	VERB
afbr-2057	58	20	firms	firm	NOUN
afbr-2057	58	21	in	in	ADP
afbr-2057	58	22	nigeria	nigeria	PROPN
afbr-2057	58	23	.	.	PUNCT
afbr-2057	59	1	the	the	DET
afbr-2057	59	2	study	study	NOUN
afbr-2057	59	3	used	use	VERB
afbr-2057	59	4	secondary	secondary	ADJ
afbr-2057	59	5	data	datum	NOUN
afbr-2057	59	6	extracted	extract	VERB
afbr-2057	59	7	from	from	ADP
afbr-2057	59	8	the	the	DET
afbr-2057	59	9	annual	annual	ADJ
afbr-2057	59	10	report	report	NOUN
afbr-2057	59	11	and	and	CCONJ
afbr-2057	59	12	account	account	NOUN
afbr-2057	59	13	of	of	ADP
afbr-2057	59	14	the	the	DET
afbr-2057	59	15	sample	sample	NOUN
afbr-2057	59	16	companies	company	NOUN
afbr-2057	59	17	for	for	ADP
afbr-2057	59	18	the	the	DET
afbr-2057	59	19	period	period	NOUN
afbr-2057	59	20	of	of	ADP
afbr-2057	59	21	5	5	NUM
afbr-2057	59	22	years	year	NOUN
afbr-2057	59	23	from	from	ADP
afbr-2057	59	24	2008	2008	NUM
afbr-2057	59	25	-	-	SYM
afbr-2057	59	26	2012	2012	NUM
afbr-2057	59	27	.	.	PUNCT
afbr-2057	60	1	ordinary	ordinary	ADJ
afbr-2057	60	2	least	least	ADJ
afbr-2057	60	3	square	square	NOUN
afbr-2057	60	4	were	be	AUX
afbr-2057	60	5	employed	employ	VERB
afbr-2057	60	6	as	as	ADP
afbr-2057	60	7	a	a	DET
afbr-2057	60	8	method	method	NOUN
afbr-2057	60	9	of	of	ADP
afbr-2057	60	10	data	datum	NOUN
afbr-2057	60	11	analysis	analysis	NOUN
afbr-2057	60	12	and	and	CCONJ
afbr-2057	60	13	the	the	DET
afbr-2057	60	14	results	result	NOUN
afbr-2057	60	15	reveals	reveal	VERB
afbr-2057	60	16	that	that	SCONJ
afbr-2057	60	17	csrd	csrd	NOUN
afbr-2057	60	18	has	have	VERB
afbr-2057	60	19	positive	positive	ADJ
afbr-2057	60	20	and	and	CCONJ
afbr-2057	60	21	significant	significant	ADJ
afbr-2057	60	22	effect	effect	NOUN
afbr-2057	60	23	on	on	ADP
afbr-2057	60	24	performance	performance	NOUN
afbr-2057	60	25	.	.	PUNCT
afbr-2057	61	1	implying	imply	VERB
afbr-2057	61	2	that	that	SCONJ
afbr-2057	61	3	stakeholders	stakeholder	NOUN
afbr-2057	61	4	value	value	NOUN
afbr-2057	61	5	companies	company	NOUN
afbr-2057	61	6	that	that	PRON
afbr-2057	61	7	are	be	AUX
afbr-2057	61	8	socially	socially	ADV
afbr-2057	61	9	responsible	responsible	ADJ
afbr-2057	61	10	.	.	PUNCT
afbr-2057	62	1	nguyen	nguyen	NOUN
afbr-2057	62	2	,	,	PUNCT
afbr-2057	62	3	dang	dang	INTJ
afbr-2057	62	4	,	,	PUNCT
afbr-2057	62	5	vu	vu	PROPN
afbr-2057	62	6	,	,	PUNCT
afbr-2057	62	7	and	and	CCONJ
afbr-2057	62	8	houng	houng	PROPN
afbr-2057	62	9	(	(	PUNCT
afbr-2057	62	10	2018	2018	NUM
afbr-2057	62	11	)	)	PUNCT
afbr-2057	62	12	examines	examine	VERB
afbr-2057	62	13	the	the	DET
afbr-2057	62	14	impact	impact	NOUN
afbr-2057	62	15	of	of	ADP
afbr-2057	62	16	social	social	ADJ
afbr-2057	62	17	and	and	CCONJ
afbr-2057	62	18	environmental	environmental	ADJ
afbr-2057	62	19	disclosure	disclosure	NOUN
afbr-2057	62	20	on	on	ADP
afbr-2057	62	21	firm	firm	ADJ
afbr-2057	62	22	performance	performance	NOUN
afbr-2057	62	23	in	in	ADP
afbr-2057	62	24	vietnam	vietnam	PROPN
afbr-2057	62	25	.	.	PUNCT
afbr-2057	63	1	secondary	secondary	ADJ
afbr-2057	63	2	data	datum	NOUN
afbr-2057	63	3	were	be	AUX
afbr-2057	63	4	extracted	extract	VERB
afbr-2057	63	5	from	from	ADP
afbr-2057	63	6	the	the	DET
afbr-2057	63	7	annual	annual	ADJ
afbr-2057	63	8	report	report	NOUN
afbr-2057	63	9	and	and	CCONJ
afbr-2057	63	10	accounts	account	NOUN
afbr-2057	63	11	of	of	ADP
afbr-2057	63	12	the	the	DET
afbr-2057	63	13	sample	sample	NOUN
afbr-2057	63	14	companies	company	NOUN
afbr-2057	63	15	over	over	ADP
afbr-2057	63	16	the	the	DET
afbr-2057	63	17	study	study	NOUN
afbr-2057	63	18	period	period	NOUN
afbr-2057	63	19	.	.	PUNCT
afbr-2057	64	1	the	the	DET
afbr-2057	64	2	study	study	NOUN
afbr-2057	64	3	employed	employ	VERB
afbr-2057	64	4	regression	regression	NOUN
afbr-2057	64	5	analysis	analysis	NOUN
afbr-2057	64	6	as	as	ADP
afbr-2057	64	7	a	a	DET
afbr-2057	64	8	technique	technique	NOUN
afbr-2057	64	9	for	for	ADP
afbr-2057	64	10	data	datum	NOUN
afbr-2057	64	11	analysis	analysis	NOUN
afbr-2057	64	12	and	and	CCONJ
afbr-2057	64	13	the	the	DET
afbr-2057	64	14	result	result	NOUN
afbr-2057	64	15	reveals	reveal	VERB
afbr-2057	64	16	that	that	SCONJ
afbr-2057	64	17	social	social	ADJ
afbr-2057	64	18	and	and	CCONJ
afbr-2057	64	19	environmental	environmental	ADJ
afbr-2057	64	20	disclosure	disclosure	NOUN
afbr-2057	64	21	has	have	VERB
afbr-2057	64	22	significant	significant	ADJ
afbr-2057	64	23	positive	positive	ADJ
afbr-2057	64	24	impact	impact	NOUN
afbr-2057	64	25	on	on	ADP
afbr-2057	64	26	firm	firm	ADJ
afbr-2057	64	27	performance	performance	NOUN
afbr-2057	64	28	of	of	ADP
afbr-2057	64	29	some	some	DET
afbr-2057	64	30	selected	select	VERB
afbr-2057	64	31	firms	firm	NOUN
afbr-2057	64	32	in	in	ADP
afbr-2057	64	33	vietnam	vietnam	PROPN
afbr-2057	64	34	during	during	ADP
afbr-2057	64	35	the	the	DET
afbr-2057	64	36	study	study	NOUN
afbr-2057	64	37	period	period	NOUN
afbr-2057	64	38	.	.	PUNCT
afbr-2057	65	1	kantudu	kantudu	NOUN
afbr-2057	65	2	et	et	PROPN
afbr-2057	65	3	al	al	PROPN
afbr-2057	65	4	.	.	PROPN
afbr-2057	65	5	,	,	PUNCT
afbr-2057	65	6	australian	australian	ADJ
afbr-2057	65	7	finance	finance	NOUN
afbr-2057	65	8	&	&	CCONJ
afbr-2057	65	9	banking	banking	PROPN
afbr-2057	65	10	review	review	NOUN
afbr-2057	65	11	7(1	7(1	NUM
afbr-2057	65	12	)	)	PUNCT
afbr-2057	65	13	(	(	PUNCT
afbr-2057	65	14	2023	2023	NUM
afbr-2057	65	15	)	)	PUNCT
afbr-2057	65	16	,	,	PUNCT
afbr-2057	65	17	1	1	NUM
afbr-2057	65	18	-	-	SYM
afbr-2057	65	19	8	8	NUM
afbr-2057	65	20	3	3	NUM
afbr-2057	65	21	furthermore	furthermore	ADV
afbr-2057	65	22	,	,	PUNCT
afbr-2057	65	23	salisu	salisu	ADJ
afbr-2057	65	24	,	,	PUNCT
afbr-2057	65	25	sani	sani	PROPN
afbr-2057	65	26	,	,	PUNCT
afbr-2057	65	27	and	and	CCONJ
afbr-2057	65	28	lawan	lawan	PROPN
afbr-2057	65	29	(	(	PUNCT
afbr-2057	65	30	2018	2018	NUM
afbr-2057	65	31	)	)	PUNCT
afbr-2057	65	32	investigates	investigate	VERB
afbr-2057	65	33	the	the	DET
afbr-2057	65	34	relationship	relationship	NOUN
afbr-2057	65	35	between	between	ADP
afbr-2057	65	36	csrd	csrd	NOUN
afbr-2057	65	37	and	and	CCONJ
afbr-2057	65	38	performance	performance	NOUN
afbr-2057	65	39	of	of	ADP
afbr-2057	65	40	listed	list	VERB
afbr-2057	65	41	conglomerate	conglomerate	NOUN
afbr-2057	65	42	firms	firm	NOUN
afbr-2057	65	43	in	in	ADP
afbr-2057	65	44	nigeria	nigeria	PROPN
afbr-2057	65	45	for	for	ADP
afbr-2057	65	46	the	the	DET
afbr-2057	65	47	period	period	NOUN
afbr-2057	65	48	of	of	ADP
afbr-2057	65	49	ten	ten	NUM
afbr-2057	65	50	years	year	NOUN
afbr-2057	65	51	2007	2007	NUM
afbr-2057	65	52	-	-	SYM
afbr-2057	65	53	2016	2016	NUM
afbr-2057	65	54	.	.	PUNCT
afbr-2057	66	1	secondary	secondary	ADJ
afbr-2057	66	2	data	datum	NOUN
afbr-2057	66	3	were	be	AUX
afbr-2057	66	4	collected	collect	VERB
afbr-2057	66	5	from	from	ADP
afbr-2057	66	6	the	the	DET
afbr-2057	66	7	annual	annual	ADJ
afbr-2057	66	8	report	report	NOUN
afbr-2057	66	9	and	and	CCONJ
afbr-2057	66	10	accounts	account	NOUN
afbr-2057	66	11	of	of	ADP
afbr-2057	66	12	the	the	DET
afbr-2057	66	13	sample	sample	NOUN
afbr-2057	66	14	companies	company	NOUN
afbr-2057	66	15	and	and	CCONJ
afbr-2057	66	16	the	the	DET
afbr-2057	66	17	study	study	NOUN
afbr-2057	66	18	employed	employ	VERB
afbr-2057	66	19	pool	pool	NOUN
afbr-2057	66	20	ols	ol	NOUN
afbr-2057	66	21	as	as	ADP
afbr-2057	66	22	a	a	DET
afbr-2057	66	23	technique	technique	NOUN
afbr-2057	66	24	for	for	ADP
afbr-2057	66	25	data	datum	NOUN
afbr-2057	66	26	analysis	analysis	NOUN
afbr-2057	66	27	.	.	PUNCT
afbr-2057	67	1	the	the	DET
afbr-2057	67	2	study	study	NOUN
afbr-2057	67	3	found	find	VERB
afbr-2057	67	4	that	that	SCONJ
afbr-2057	67	5	csrd	csrd	NOUN
afbr-2057	67	6	has	have	VERB
afbr-2057	67	7	positive	positive	ADJ
afbr-2057	67	8	significant	significant	ADJ
afbr-2057	67	9	relation	relation	NOUN
afbr-2057	67	10	with	with	ADP
afbr-2057	67	11	the	the	DET
afbr-2057	67	12	performance	performance	NOUN
afbr-2057	67	13	of	of	ADP
afbr-2057	67	14	listed	list	VERB
afbr-2057	67	15	conglomerate	conglomerate	NOUN
afbr-2057	67	16	companies	company	NOUN
afbr-2057	67	17	in	in	ADP
afbr-2057	67	18	nigeria	nigeria	PROPN
afbr-2057	67	19	during	during	ADP
afbr-2057	67	20	the	the	DET
afbr-2057	67	21	study	study	NOUN
afbr-2057	67	22	period	period	NOUN
afbr-2057	67	23	.	.	PUNCT
afbr-2057	68	1	however	however	ADV
afbr-2057	68	2	,	,	PUNCT
afbr-2057	68	3	sopian	sopian	NOUN
afbr-2057	68	4	and	and	CCONJ
afbr-2057	68	5	mulya	mulya	PROPN
afbr-2057	68	6	(	(	PUNCT
afbr-2057	68	7	2018	2018	NUM
afbr-2057	68	8	)	)	PUNCT
afbr-2057	68	9	examines	examine	VERB
afbr-2057	68	10	the	the	DET
afbr-2057	68	11	impact	impact	NOUN
afbr-2057	68	12	of	of	ADP
afbr-2057	68	13	csrd	csrd	NOUN
afbr-2057	68	14	on	on	ADP
afbr-2057	68	15	the	the	DET
afbr-2057	68	16	value	value	NOUN
afbr-2057	68	17	of	of	ADP
afbr-2057	68	18	listed	list	VERB
afbr-2057	68	19	companies	company	NOUN
afbr-2057	68	20	in	in	ADP
afbr-2057	68	21	indonesia	indonesia	PROPN
afbr-2057	68	22	.	.	PUNCT
afbr-2057	69	1	secondary	secondary	ADJ
afbr-2057	69	2	data	datum	NOUN
afbr-2057	69	3	were	be	AUX
afbr-2057	69	4	source	source	NOUN
afbr-2057	69	5	from	from	ADP
afbr-2057	69	6	the	the	DET
afbr-2057	69	7	annual	annual	ADJ
afbr-2057	69	8	report	report	NOUN
afbr-2057	69	9	and	and	CCONJ
afbr-2057	69	10	accounts	account	NOUN
afbr-2057	69	11	of	of	ADP
afbr-2057	69	12	the	the	DET
afbr-2057	69	13	sample	sample	NOUN
afbr-2057	69	14	companies	company	NOUN
afbr-2057	69	15	and	and	CCONJ
afbr-2057	69	16	were	be	AUX
afbr-2057	69	17	analyzed	analyze	VERB
afbr-2057	69	18	using	use	VERB
afbr-2057	69	19	multiple	multiple	ADJ
afbr-2057	69	20	regression	regression	NOUN
afbr-2057	69	21	technique	technique	NOUN
afbr-2057	69	22	.	.	PUNCT
afbr-2057	70	1	the	the	DET
afbr-2057	70	2	study	study	NOUN
afbr-2057	70	3	document	document	NOUN
afbr-2057	70	4	significant	significant	ADJ
afbr-2057	70	5	negative	negative	ADJ
afbr-2057	70	6	effect	effect	NOUN
afbr-2057	70	7	on	on	ADP
afbr-2057	70	8	firm	firm	ADJ
afbr-2057	70	9	value	value	NOUN
afbr-2057	70	10	.	.	PUNCT
afbr-2057	71	1	this	this	PRON
afbr-2057	71	2	implies	imply	VERB
afbr-2057	71	3	that	that	SCONJ
afbr-2057	71	4	investors	investor	NOUN
afbr-2057	71	5	may	may	AUX
afbr-2057	71	6	see	see	VERB
afbr-2057	71	7	csr	csr	NOUN
afbr-2057	71	8	programme	programme	NOUN
afbr-2057	71	9	as	as	ADP
afbr-2057	71	10	a	a	DET
afbr-2057	71	11	burden	burden	NOUN
afbr-2057	71	12	of	of	ADP
afbr-2057	71	13	the	the	DET
afbr-2057	71	14	current	current	ADJ
afbr-2057	71	15	year	year	NOUN
afbr-2057	71	16	or	or	CCONJ
afbr-2057	71	17	in	in	ADP
afbr-2057	71	18	operating	operating	NOUN
afbr-2057	71	19	expenses	expense	NOUN
afbr-2057	71	20	and	and	CCONJ
afbr-2057	71	21	will	will	AUX
afbr-2057	71	22	have	have	VERB
afbr-2057	71	23	an	an	DET
afbr-2057	71	24	impact	impact	NOUN
afbr-2057	71	25	directly	directly	ADV
afbr-2057	71	26	with	with	ADP
afbr-2057	71	27	the	the	DET
afbr-2057	71	28	decline	decline	NOUN
afbr-2057	71	29	of	of	ADP
afbr-2057	71	30	company	company	NOUN
afbr-2057	71	31	’s	’s	PART
afbr-2057	71	32	revenue	revenue	NOUN
afbr-2057	71	33	.	.	PUNCT
afbr-2057	72	1	from	from	ADP
afbr-2057	72	2	the	the	DET
afbr-2057	72	3	above	above	ADJ
afbr-2057	72	4	reviewed	review	VERB
afbr-2057	72	5	it	it	PRON
afbr-2057	72	6	can	can	AUX
afbr-2057	72	7	be	be	AUX
afbr-2057	72	8	summarized	summarize	VERB
afbr-2057	72	9	that	that	SCONJ
afbr-2057	72	10	studies	study	NOUN
afbr-2057	72	11	on	on	ADP
afbr-2057	72	12	csrd	csrd	NOUN
afbr-2057	72	13	and	and	CCONJ
afbr-2057	72	14	firm	firm	ADJ
afbr-2057	72	15	value	value	NOUN
afbr-2057	72	16	have	have	AUX
afbr-2057	72	17	been	be	AUX
afbr-2057	72	18	documented	document	VERB
afbr-2057	72	19	in	in	ADP
afbr-2057	72	20	the	the	DET
afbr-2057	72	21	literature	literature	NOUN
afbr-2057	72	22	,	,	PUNCT
afbr-2057	72	23	although	although	SCONJ
afbr-2057	72	24	the	the	DET
afbr-2057	72	25	findings	finding	NOUN
afbr-2057	72	26	are	be	AUX
afbr-2057	72	27	mixed	mixed	ADJ
afbr-2057	72	28	.	.	PUNCT
afbr-2057	73	1	this	this	PRON
afbr-2057	73	2	is	be	AUX
afbr-2057	73	3	because	because	SCONJ
afbr-2057	73	4	while	while	SCONJ
afbr-2057	73	5	some	some	DET
afbr-2057	73	6	studies	study	NOUN
afbr-2057	73	7	documented	document	VERB
afbr-2057	73	8	positive	positive	ADJ
afbr-2057	73	9	effect	effect	NOUN
afbr-2057	73	10	of	of	ADP
afbr-2057	73	11	csrd	csrd	NOUN
afbr-2057	73	12	on	on	ADP
afbr-2057	73	13	firm	firm	ADJ
afbr-2057	73	14	value	value	NOUN
afbr-2057	73	15	,	,	PUNCT
afbr-2057	73	16	others	other	NOUN
afbr-2057	73	17	shows	show	VERB
afbr-2057	73	18	negative	negative	ADJ
afbr-2057	73	19	effect	effect	NOUN
afbr-2057	73	20	of	of	ADP
afbr-2057	73	21	csrd	csrd	NOUN
afbr-2057	73	22	on	on	ADP
afbr-2057	73	23	firm	firm	ADJ
afbr-2057	73	24	value	value	NOUN
afbr-2057	73	25	.	.	PUNCT
afbr-2057	74	1	in	in	ADP
afbr-2057	74	2	view	view	NOUN
afbr-2057	74	3	of	of	ADP
afbr-2057	74	4	the	the	DET
afbr-2057	74	5	above	above	NOUN
afbr-2057	74	6	,	,	PUNCT
afbr-2057	74	7	we	we	PRON
afbr-2057	74	8	hypothesized	hypothesize	VERB
afbr-2057	74	9	that	that	SCONJ
afbr-2057	74	10	there	there	PRON
afbr-2057	74	11	is	be	VERB
afbr-2057	74	12	positive	positive	ADJ
afbr-2057	74	13	relationship	relationship	NOUN
afbr-2057	74	14	between	between	ADP
afbr-2057	74	15	csrd	csrd	NOUN
afbr-2057	74	16	and	and	CCONJ
afbr-2057	74	17	firm	firm	ADJ
afbr-2057	74	18	value	value	NOUN
afbr-2057	74	19	foreign	foreign	ADJ
afbr-2057	74	20	ownership	ownership	NOUN
afbr-2057	74	21	and	and	CCONJ
afbr-2057	74	22	firm	firm	ADJ
afbr-2057	74	23	value	value	NOUN
afbr-2057	74	24	empirical	empirical	ADJ
afbr-2057	74	25	researches	research	NOUN
afbr-2057	74	26	on	on	ADP
afbr-2057	74	27	ownership	ownership	NOUN
afbr-2057	74	28	structure	structure	NOUN
afbr-2057	74	29	particularly	particularly	ADV
afbr-2057	74	30	foreign	foreign	ADJ
afbr-2057	74	31	ownership	ownership	NOUN
afbr-2057	74	32	have	have	AUX
afbr-2057	74	33	been	be	AUX
afbr-2057	74	34	conducted	conduct	VERB
afbr-2057	74	35	by	by	ADP
afbr-2057	74	36	many	many	ADJ
afbr-2057	74	37	researchers	researcher	NOUN
afbr-2057	74	38	both	both	CCONJ
afbr-2057	74	39	within	within	ADP
afbr-2057	74	40	and	and	CCONJ
afbr-2057	74	41	outside	outside	ADP
afbr-2057	74	42	nigeria	nigeria	PROPN
afbr-2057	74	43	.	.	PUNCT
afbr-2057	75	1	this	this	PRON
afbr-2057	75	2	include	include	VERB
afbr-2057	75	3	study	study	NOUN
afbr-2057	75	4	by	by	ADP
afbr-2057	75	5	dakhlallh	dakhlallh	PROPN
afbr-2057	75	6	,	,	PUNCT
afbr-2057	75	7	rashid	rashid	PROPN
afbr-2057	75	8	,	,	PUNCT
afbr-2057	75	9	abdullah	abdullah	PROPN
afbr-2057	75	10	,	,	PUNCT
afbr-2057	75	11	and	and	CCONJ
afbr-2057	75	12	dakhlall	dakhlall	NOUN
afbr-2057	75	13	(	(	PUNCT
afbr-2057	75	14	2021	2021	NUM
afbr-2057	75	15	)	)	PUNCT
afbr-2057	75	16	who	who	PRON
afbr-2057	75	17	examines	examine	VERB
afbr-2057	75	18	ownership	ownership	NOUN
afbr-2057	75	19	structure	structure	NOUN
afbr-2057	75	20	and	and	CCONJ
afbr-2057	75	21	firm	firm	ADJ
afbr-2057	75	22	performance	performance	NOUN
afbr-2057	75	23	of	of	ADP
afbr-2057	75	24	selected	select	VERB
afbr-2057	75	25	firms	firm	NOUN
afbr-2057	75	26	in	in	ADP
afbr-2057	75	27	jordan	jordan	PROPN
afbr-2057	75	28	for	for	ADP
afbr-2057	75	29	the	the	DET
afbr-2057	75	30	period	period	NOUN
afbr-2057	75	31	of	of	ADP
afbr-2057	75	32	nine	nine	NUM
afbr-2057	75	33	years	year	NOUN
afbr-2057	75	34	from	from	ADP
afbr-2057	75	35	2009	2009	NUM
afbr-2057	75	36	-	-	SYM
afbr-2057	75	37	2017	2017	NUM
afbr-2057	75	38	using	use	VERB
afbr-2057	75	39	a	a	DET
afbr-2057	75	40	sample	sample	NOUN
afbr-2057	75	41	of	of	ADP
afbr-2057	75	42	180	180	NUM
afbr-2057	75	43	companies	company	NOUN
afbr-2057	75	44	.	.	PUNCT
afbr-2057	76	1	secondary	secondary	ADJ
afbr-2057	76	2	data	datum	NOUN
afbr-2057	76	3	were	be	AUX
afbr-2057	76	4	source	source	NOUN
afbr-2057	76	5	from	from	ADP
afbr-2057	76	6	annual	annual	ADJ
afbr-2057	76	7	report	report	NOUN
afbr-2057	76	8	of	of	ADP
afbr-2057	76	9	the	the	DET
afbr-2057	76	10	sample	sample	NOUN
afbr-2057	76	11	companies	company	NOUN
afbr-2057	76	12	data	datum	NOUN
afbr-2057	76	13	were	be	AUX
afbr-2057	76	14	analyse	analyse	NOUN
afbr-2057	76	15	by	by	ADP
afbr-2057	76	16	using	use	VERB
afbr-2057	76	17	gmm	gmm	NOUN
afbr-2057	76	18	and	and	CCONJ
afbr-2057	76	19	pool	pool	NOUN
afbr-2057	76	20	mean	mean	NOUN
afbr-2057	76	21	group	group	NOUN
afbr-2057	76	22	estimate	estimate	NOUN
afbr-2057	76	23	as	as	ADP
afbr-2057	76	24	a	a	DET
afbr-2057	76	25	method	method	NOUN
afbr-2057	76	26	of	of	ADP
afbr-2057	76	27	data	datum	NOUN
afbr-2057	76	28	analysis	analysis	NOUN
afbr-2057	76	29	.	.	PUNCT
afbr-2057	77	1	the	the	DET
afbr-2057	77	2	findings	finding	NOUN
afbr-2057	77	3	reveals	reveal	VERB
afbr-2057	77	4	that	that	SCONJ
afbr-2057	77	5	foreign	foreign	ADJ
afbr-2057	77	6	ownership	ownership	NOUN
afbr-2057	77	7	has	have	VERB
afbr-2057	77	8	insignificant	insignificant	ADJ
afbr-2057	77	9	positive	positive	ADJ
afbr-2057	77	10	effect	effect	NOUN
afbr-2057	77	11	on	on	ADP
afbr-2057	77	12	firm	firm	ADJ
afbr-2057	77	13	performance	performance	NOUN
afbr-2057	77	14	proxy	proxy	NOUN
afbr-2057	77	15	by	by	ADP
afbr-2057	77	16	tobin	tobin	PROPN
afbr-2057	77	17	’s	’s	PART
afbr-2057	77	18	q.	q.	PROPN
afbr-2057	77	19	oyedokun	oyedokun	PROPN
afbr-2057	77	20	,	,	PUNCT
afbr-2057	77	21	isah	isah	NOUN
afbr-2057	77	22	,	,	PUNCT
afbr-2057	77	23	and	and	CCONJ
afbr-2057	77	24	awotomilusi	awotomilusi	PROPN
afbr-2057	77	25	(	(	PUNCT
afbr-2057	77	26	2020	2020	NUM
afbr-2057	77	27	)	)	PUNCT
afbr-2057	77	28	examine	examine	VERB
afbr-2057	77	29	the	the	DET
afbr-2057	77	30	effect	effect	NOUN
afbr-2057	77	31	of	of	ADP
afbr-2057	77	32	ownership	ownership	NOUN
afbr-2057	77	33	structure	structure	NOUN
afbr-2057	77	34	on	on	ADP
afbr-2057	77	35	firm	firm	ADJ
afbr-2057	77	36	value	value	NOUN
afbr-2057	77	37	of	of	ADP
afbr-2057	77	38	quoted	quote	VERB
afbr-2057	77	39	consumer	consumer	NOUN
afbr-2057	77	40	goods	good	NOUN
afbr-2057	77	41	companies	company	NOUN
afbr-2057	77	42	in	in	ADP
afbr-2057	77	43	nigeria	nigeria	PROPN
afbr-2057	77	44	.	.	PUNCT
afbr-2057	78	1	secondary	secondary	ADJ
afbr-2057	78	2	data	datum	NOUN
afbr-2057	78	3	were	be	AUX
afbr-2057	78	4	extracted	extract	VERB
afbr-2057	78	5	from	from	ADP
afbr-2057	78	6	the	the	DET
afbr-2057	78	7	annual	annual	ADJ
afbr-2057	78	8	report	report	NOUN
afbr-2057	78	9	and	and	CCONJ
afbr-2057	78	10	accounts	account	NOUN
afbr-2057	78	11	of	of	ADP
afbr-2057	78	12	the	the	DET
afbr-2057	78	13	sample	sample	NOUN
afbr-2057	78	14	companies	company	NOUN
afbr-2057	78	15	.	.	PUNCT
afbr-2057	79	1	the	the	DET
afbr-2057	79	2	study	study	NOUN
afbr-2057	79	3	employed	employ	VERB
afbr-2057	79	4	multiple	multiple	ADJ
afbr-2057	79	5	regression	regression	NOUN
afbr-2057	79	6	using	use	VERB
afbr-2057	79	7	panel	panel	NOUN
afbr-2057	79	8	data	datum	NOUN
afbr-2057	79	9	methodology	methodology	NOUN
afbr-2057	79	10	as	as	ADP
afbr-2057	79	11	a	a	DET
afbr-2057	79	12	technique	technique	NOUN
afbr-2057	79	13	for	for	ADP
afbr-2057	79	14	data	datum	NOUN
afbr-2057	79	15	analysis	analysis	NOUN
afbr-2057	79	16	and	and	CCONJ
afbr-2057	79	17	the	the	DET
afbr-2057	79	18	findings	finding	NOUN
afbr-2057	79	19	reveals	reveal	VERB
afbr-2057	79	20	that	that	SCONJ
afbr-2057	79	21	ownership	ownership	NOUN
afbr-2057	79	22	structure	structure	NOUN
afbr-2057	79	23	proxies	proxy	NOUN
afbr-2057	79	24	by	by	ADP
afbr-2057	79	25	foreign	foreign	ADJ
afbr-2057	79	26	ownership	ownership	NOUN
afbr-2057	79	27	and	and	CCONJ
afbr-2057	79	28	have	have	VERB
afbr-2057	79	29	positive	positive	ADJ
afbr-2057	79	30	and	and	CCONJ
afbr-2057	79	31	significant	significant	ADJ
afbr-2057	79	32	effects	effect	NOUN
afbr-2057	79	33	on	on	ADP
afbr-2057	79	34	the	the	DET
afbr-2057	79	35	value	value	NOUN
afbr-2057	79	36	of	of	ADP
afbr-2057	79	37	consumer	consumer	NOUN
afbr-2057	79	38	goods	good	NOUN
afbr-2057	79	39	companies	company	NOUN
afbr-2057	79	40	in	in	ADP
afbr-2057	79	41	nigeria	nigeria	PROPN
afbr-2057	79	42	.	.	PUNCT
afbr-2057	80	1	furthermore	furthermore	ADV
afbr-2057	80	2	,	,	PUNCT
afbr-2057	80	3	lawal	lawal	PROPN
afbr-2057	80	4	,	,	PUNCT
afbr-2057	80	5	agbi	agbi	ADJ
afbr-2057	80	6	,	,	PUNCT
afbr-2057	80	7	and	and	CCONJ
afbr-2057	80	8	mustapha	mustapha	PROPN
afbr-2057	80	9	(	(	PUNCT
afbr-2057	80	10	2018	2018	NUM
afbr-2057	80	11	)	)	PUNCT
afbr-2057	80	12	examined	examine	VERB
afbr-2057	80	13	the	the	DET
afbr-2057	80	14	effect	effect	NOUN
afbr-2057	80	15	of	of	ADP
afbr-2057	80	16	ownership	ownership	NOUN
afbr-2057	80	17	structure	structure	NOUN
afbr-2057	80	18	on	on	ADP
afbr-2057	80	19	performance	performance	NOUN
afbr-2057	80	20	of	of	ADP
afbr-2057	80	21	listed	list	VERB
afbr-2057	80	22	insurance	insurance	NOUN
afbr-2057	80	23	companies	company	NOUN
afbr-2057	80	24	in	in	ADP
afbr-2057	80	25	nigeria	nigeria	PROPN
afbr-2057	80	26	.	.	PUNCT
afbr-2057	81	1	data	datum	NOUN
afbr-2057	81	2	were	be	AUX
afbr-2057	81	3	extracted	extract	VERB
afbr-2057	81	4	from	from	ADP
afbr-2057	81	5	the	the	DET
afbr-2057	81	6	annual	annual	ADJ
afbr-2057	81	7	report	report	NOUN
afbr-2057	81	8	and	and	CCONJ
afbr-2057	81	9	accounts	account	NOUN
afbr-2057	81	10	of	of	ADP
afbr-2057	81	11	the	the	DET
afbr-2057	81	12	sample	sample	NOUN
afbr-2057	81	13	companies	company	NOUN
afbr-2057	81	14	for	for	ADP
afbr-2057	81	15	the	the	DET
afbr-2057	81	16	period	period	NOUN
afbr-2057	81	17	of	of	ADP
afbr-2057	81	18	the	the	DET
afbr-2057	81	19	study	study	NOUN
afbr-2057	81	20	.	.	PUNCT
afbr-2057	82	1	the	the	DET
afbr-2057	82	2	study	study	NOUN
afbr-2057	82	3	adopted	adopt	VERB
afbr-2057	82	4	multiple	multiple	ADJ
afbr-2057	82	5	regression	regression	NOUN
afbr-2057	82	6	using	use	VERB
afbr-2057	82	7	panel	panel	NOUN
afbr-2057	82	8	data	datum	NOUN
afbr-2057	82	9	as	as	ADP
afbr-2057	82	10	a	a	DET
afbr-2057	82	11	techniques	technique	NOUN
afbr-2057	82	12	for	for	ADP
afbr-2057	82	13	data	datum	NOUN
afbr-2057	82	14	analysis	analysis	NOUN
afbr-2057	82	15	and	and	CCONJ
afbr-2057	82	16	the	the	DET
afbr-2057	82	17	study	study	NOUN
afbr-2057	82	18	documented	document	VERB
afbr-2057	82	19	positive	positive	ADJ
afbr-2057	82	20	significant	significant	ADJ
afbr-2057	82	21	effect	effect	NOUN
afbr-2057	82	22	of	of	ADP
afbr-2057	82	23	ownership	ownership	NOUN
afbr-2057	82	24	structure	structure	NOUN
afbr-2057	82	25	on	on	ADP
afbr-2057	82	26	performance	performance	NOUN
afbr-2057	82	27	of	of	ADP
afbr-2057	82	28	the	the	DET
afbr-2057	82	29	sample	sample	NOUN
afbr-2057	82	30	companies	company	NOUN
afbr-2057	82	31	in	in	ADP
afbr-2057	82	32	nigeria	nigeria	PROPN
afbr-2057	82	33	.	.	PUNCT
afbr-2057	83	1	similarly	similarly	ADV
afbr-2057	83	2	,	,	PUNCT
afbr-2057	83	3	amin	amin	PROPN
afbr-2057	83	4	and	and	CCONJ
afbr-2057	83	5	hamdan	hamdan	PROPN
afbr-2057	83	6	(	(	PUNCT
afbr-2057	83	7	2018	2018	NUM
afbr-2057	83	8	)	)	PUNCT
afbr-2057	83	9	examines	examine	VERB
afbr-2057	83	10	the	the	DET
afbr-2057	83	11	relationship	relationship	NOUN
afbr-2057	83	12	between	between	ADP
afbr-2057	83	13	ownership	ownership	NOUN
afbr-2057	83	14	structure	structure	NOUN
afbr-2057	83	15	and	and	CCONJ
afbr-2057	83	16	firm	firm	ADJ
afbr-2057	83	17	performance	performance	NOUN
afbr-2057	83	18	of	of	ADP
afbr-2057	83	19	171	171	NUM
afbr-2057	83	20	firms	firm	NOUN
afbr-2057	83	21	selected	select	VERB
afbr-2057	83	22	from	from	ADP
afbr-2057	83	23	the	the	DET
afbr-2057	83	24	kingdom	kingdom	NOUN
afbr-2057	83	25	of	of	ADP
afbr-2057	83	26	saudi	saudi	PROPN
afbr-2057	83	27	arabia	arabia	PROPN
afbr-2057	83	28	.	.	PUNCT
afbr-2057	84	1	secondary	secondary	ADJ
afbr-2057	84	2	data	datum	NOUN
afbr-2057	84	3	were	be	AUX
afbr-2057	84	4	source	source	NOUN
afbr-2057	84	5	from	from	ADP
afbr-2057	84	6	the	the	DET
afbr-2057	84	7	annual	annual	ADJ
afbr-2057	84	8	report	report	NOUN
afbr-2057	84	9	and	and	CCONJ
afbr-2057	84	10	accounts	account	NOUN
afbr-2057	84	11	of	of	ADP
afbr-2057	84	12	the	the	DET
afbr-2057	84	13	sample	sample	NOUN
afbr-2057	84	14	companies	company	NOUN
afbr-2057	84	15	and	and	CCONJ
afbr-2057	84	16	the	the	DET
afbr-2057	84	17	study	study	NOUN
afbr-2057	84	18	employ	employ	VERB
afbr-2057	84	19	multiple	multiple	ADJ
afbr-2057	84	20	regression	regression	NOUN
afbr-2057	84	21	using	use	VERB
afbr-2057	84	22	panel	panel	NOUN
afbr-2057	84	23	data	datum	NOUN
afbr-2057	84	24	methodology	methodology	NOUN
afbr-2057	84	25	as	as	ADP
afbr-2057	84	26	a	a	DET
afbr-2057	84	27	method	method	NOUN
afbr-2057	84	28	of	of	ADP
afbr-2057	84	29	data	datum	NOUN
afbr-2057	84	30	analysis	analysis	NOUN
afbr-2057	84	31	.	.	PUNCT
afbr-2057	85	1	the	the	DET
afbr-2057	85	2	findings	finding	NOUN
afbr-2057	85	3	from	from	ADP
afbr-2057	85	4	the	the	DET
afbr-2057	85	5	study	study	NOUN
afbr-2057	85	6	reveals	reveal	VERB
afbr-2057	85	7	that	that	SCONJ
afbr-2057	85	8	ownership	ownership	NOUN
afbr-2057	85	9	structure	structure	NOUN
afbr-2057	85	10	has	have	VERB
afbr-2057	85	11	significant	significant	ADJ
afbr-2057	85	12	positive	positive	ADJ
afbr-2057	85	13	effect	effect	NOUN
afbr-2057	85	14	on	on	ADP
afbr-2057	85	15	the	the	DET
afbr-2057	85	16	performance	performance	NOUN
afbr-2057	85	17	of	of	ADP
afbr-2057	85	18	insurance	insurance	NOUN
afbr-2057	85	19	companies	company	NOUN
afbr-2057	85	20	in	in	ADP
afbr-2057	85	21	nigeria	nigeria	PROPN
afbr-2057	85	22	for	for	ADP
afbr-2057	85	23	the	the	DET
afbr-2057	85	24	study	study	NOUN
afbr-2057	85	25	period	period	NOUN
afbr-2057	85	26	.	.	PUNCT
afbr-2057	86	1	from	from	ADP
afbr-2057	86	2	the	the	DET
afbr-2057	86	3	foregoing	foregoing	NOUN
afbr-2057	86	4	reviewed	review	VERB
afbr-2057	86	5	,	,	PUNCT
afbr-2057	86	6	it	it	PRON
afbr-2057	86	7	is	be	AUX
afbr-2057	86	8	clear	clear	ADJ
afbr-2057	86	9	that	that	SCONJ
afbr-2057	86	10	the	the	DET
afbr-2057	86	11	relationship	relationship	NOUN
afbr-2057	86	12	between	between	ADP
afbr-2057	86	13	mgo	mgo	PROPN
afbr-2057	86	14	and	and	CCONJ
afbr-2057	86	15	firm	firm	ADJ
afbr-2057	86	16	value	value	NOUN
afbr-2057	86	17	have	have	AUX
afbr-2057	86	18	been	be	AUX
afbr-2057	86	19	documented	document	VERB
afbr-2057	86	20	in	in	ADP
afbr-2057	86	21	the	the	DET
afbr-2057	86	22	extent	extent	NOUN
afbr-2057	86	23	literature	literature	NOUN
afbr-2057	86	24	.	.	PUNCT
afbr-2057	87	1	however	however	ADV
afbr-2057	87	2	,	,	PUNCT
afbr-2057	87	3	the	the	DET
afbr-2057	87	4	finding	finding	NOUN
afbr-2057	87	5	are	be	AUX
afbr-2057	87	6	mixed	mixed	ADJ
afbr-2057	87	7	or	or	CCONJ
afbr-2057	87	8	inclusive	inclusive	ADJ
afbr-2057	87	9	as	as	SCONJ
afbr-2057	87	10	some	some	DET
afbr-2057	87	11	studies	study	NOUN
afbr-2057	87	12	reported	report	VERB
afbr-2057	87	13	positive	positive	ADJ
afbr-2057	87	14	while	while	SCONJ
afbr-2057	87	15	others	other	NOUN
afbr-2057	87	16	reported	report	VERB
afbr-2057	87	17	negative	negative	ADJ
afbr-2057	87	18	relationship	relationship	NOUN
afbr-2057	87	19	between	between	ADP
afbr-2057	87	20	the	the	DET
afbr-2057	87	21	two	two	NUM
afbr-2057	87	22	variables	variable	NOUN
afbr-2057	87	23	.	.	PUNCT
afbr-2057	88	1	in	in	ADP
afbr-2057	88	2	view	view	NOUN
afbr-2057	88	3	of	of	ADP
afbr-2057	88	4	the	the	DET
afbr-2057	88	5	above	above	NOUN
afbr-2057	88	6	,	,	PUNCT
afbr-2057	88	7	we	we	PRON
afbr-2057	88	8	hypothesized	hypothesize	VERB
afbr-2057	88	9	that	that	SCONJ
afbr-2057	88	10	there	there	PRON
afbr-2057	88	11	is	be	VERB
afbr-2057	88	12	positive	positive	ADJ
afbr-2057	88	13	relationship	relationship	NOUN
afbr-2057	88	14	between	between	ADP
afbr-2057	88	15	foreign	foreign	ADJ
afbr-2057	88	16	ownership	ownership	NOUN
afbr-2057	88	17	and	and	CCONJ
afbr-2057	88	18	firm	firm	ADJ
afbr-2057	88	19	value	value	NOUN
afbr-2057	88	20	csrd	csrd	NOUN
afbr-2057	88	21	,	,	PUNCT
afbr-2057	88	22	foreign	foreign	ADJ
afbr-2057	88	23	ownership	ownership	NOUN
afbr-2057	88	24	and	and	CCONJ
afbr-2057	88	25	firm	firm	ADJ
afbr-2057	88	26	value	value	NOUN
afbr-2057	88	27	although	although	SCONJ
afbr-2057	88	28	,	,	PUNCT
afbr-2057	88	29	there	there	PRON
afbr-2057	88	30	are	be	VERB
afbr-2057	88	31	few	few	ADJ
afbr-2057	88	32	studies	study	NOUN
afbr-2057	88	33	on	on	ADP
afbr-2057	88	34	the	the	DET
afbr-2057	88	35	moderating	moderate	VERB
afbr-2057	88	36	effects	effect	NOUN
afbr-2057	88	37	of	of	ADP
afbr-2057	88	38	ownership	ownership	NOUN
afbr-2057	88	39	structure	structure	NOUN
afbr-2057	88	40	on	on	ADP
afbr-2057	88	41	the	the	DET
afbr-2057	88	42	relationship	relationship	NOUN
afbr-2057	88	43	between	between	ADP
afbr-2057	88	44	csrd	csrd	NOUN
afbr-2057	88	45	and	and	CCONJ
afbr-2057	88	46	firm	firm	ADJ
afbr-2057	88	47	value	value	NOUN
afbr-2057	88	48	but	but	CCONJ
afbr-2057	88	49	mostly	mostly	ADV
afbr-2057	88	50	conducted	conduct	VERB
afbr-2057	88	51	outside	outside	ADP
afbr-2057	88	52	nigeria	nigeria	PROPN
afbr-2057	88	53	,	,	PUNCT
afbr-2057	88	54	some	some	PRON
afbr-2057	88	55	of	of	ADP
afbr-2057	88	56	these	these	DET
afbr-2057	88	57	studies	study	NOUN
afbr-2057	88	58	include	include	VERB
afbr-2057	88	59	the	the	DET
afbr-2057	88	60	work	work	NOUN
afbr-2057	88	61	of	of	ADP
afbr-2057	88	62	ishtiaq	ishtiaq	PROPN
afbr-2057	88	63	,	,	PUNCT
afbr-2057	88	64	latif	latif	PROPN
afbr-2057	88	65	,	,	PUNCT
afbr-2057	88	66	khan	khan	PROPN
afbr-2057	88	67	,	,	PUNCT
afbr-2057	88	68	and	and	CCONJ
afbr-2057	88	69	noreen	noreen	PROPN
afbr-2057	88	70	(	(	PUNCT
afbr-2057	88	71	2017	2017	NUM
afbr-2057	88	72	)	)	PUNCT
afbr-2057	88	73	examines	examine	VERB
afbr-2057	88	74	the	the	DET
afbr-2057	88	75	moderating	moderate	VERB
afbr-2057	88	76	effect	effect	NOUN
afbr-2057	88	77	of	of	ADP
afbr-2057	88	78	ownership	ownership	NOUN
afbr-2057	88	79	structure	structure	NOUN
afbr-2057	88	80	on	on	ADP
afbr-2057	88	81	the	the	DET
afbr-2057	88	82	relationship	relationship	NOUN
afbr-2057	88	83	between	between	ADP
afbr-2057	88	84	csr	csr	NOUN
afbr-2057	88	85	and	and	CCONJ
afbr-2057	88	86	firm	firm	ADJ
afbr-2057	88	87	performance	performance	NOUN
afbr-2057	88	88	in	in	ADP
afbr-2057	88	89	pakistan	pakistan	PROPN
afbr-2057	88	90	.	.	PUNCT
afbr-2057	89	1	the	the	DET
afbr-2057	89	2	study	study	NOUN
afbr-2057	89	3	employ	employ	VERB
afbr-2057	89	4	multiple	multiple	ADJ
afbr-2057	89	5	regression	regression	NOUN
afbr-2057	89	6	as	as	ADP
afbr-2057	89	7	a	a	DET
afbr-2057	89	8	technics	technic	NOUN
afbr-2057	89	9	for	for	ADP
afbr-2057	89	10	data	datum	NOUN
afbr-2057	89	11	analysis	analysis	NOUN
afbr-2057	89	12	to	to	PART
afbr-2057	89	13	test	test	VERB
afbr-2057	89	14	the	the	DET
afbr-2057	89	15	hypothesis	hypothesis	NOUN
afbr-2057	89	16	of	of	ADP
afbr-2057	89	17	the	the	DET
afbr-2057	89	18	study	study	NOUN
afbr-2057	89	19	and	and	CCONJ
afbr-2057	89	20	the	the	DET
afbr-2057	89	21	findings	finding	NOUN
afbr-2057	89	22	reveals	reveal	VERB
afbr-2057	89	23	csrd	csrd	NOUN
afbr-2057	89	24	has	have	VERB
afbr-2057	89	25	significant	significant	ADJ
afbr-2057	89	26	and	and	CCONJ
afbr-2057	89	27	positive	positive	ADJ
afbr-2057	89	28	effect	effect	NOUN
afbr-2057	89	29	on	on	ADP
afbr-2057	89	30	firm	firm	ADJ
afbr-2057	89	31	performance	performance	NOUN
afbr-2057	89	32	,	,	PUNCT
afbr-2057	89	33	the	the	DET
afbr-2057	89	34	study	study	NOUN
afbr-2057	89	35	also	also	ADV
afbr-2057	89	36	reveals	reveal	VERB
afbr-2057	89	37	that	that	SCONJ
afbr-2057	89	38	foreign	foreign	ADJ
afbr-2057	89	39	ownership	ownership	NOUN
afbr-2057	89	40	has	have	AUX
afbr-2057	89	41	moderate	moderate	VERB
afbr-2057	89	42	the	the	DET
afbr-2057	89	43	relationship	relationship	NOUN
afbr-2057	89	44	between	between	ADP
afbr-2057	89	45	csrd	csrd	NOUN
afbr-2057	89	46	and	and	CCONJ
afbr-2057	89	47	firm	firm	ADJ
afbr-2057	89	48	performance	performance	NOUN
afbr-2057	89	49	.	.	PUNCT
afbr-2057	90	1	implying	imply	VERB
afbr-2057	90	2	that	that	SCONJ
afbr-2057	90	3	foreign	foreign	ADJ
afbr-2057	90	4	investors	investor	NOUN
afbr-2057	90	5	encourage	encourage	VERB
afbr-2057	90	6	management	management	NOUN
afbr-2057	90	7	to	to	PART
afbr-2057	90	8	engage	engage	VERB
afbr-2057	90	9	in	in	ADP
afbr-2057	90	10	more	more	ADJ
afbr-2057	90	11	csr	csr	NOUN
afbr-2057	90	12	activities	activity	NOUN
afbr-2057	90	13	which	which	PRON
afbr-2057	90	14	could	could	AUX
afbr-2057	90	15	affect	affect	VERB
afbr-2057	90	16	the	the	DET
afbr-2057	90	17	value	value	NOUN
afbr-2057	90	18	of	of	ADP
afbr-2057	90	19	the	the	DET
afbr-2057	90	20	firms	firm	NOUN
afbr-2057	90	21	in	in	ADP
afbr-2057	90	22	the	the	DET
afbr-2057	90	23	long	long	ADJ
afbr-2057	90	24	run	run	NOUN
afbr-2057	90	25	.	.	PUNCT
afbr-2057	91	1	furthermore	furthermore	ADV
afbr-2057	91	2	,	,	PUNCT
afbr-2057	91	3	kim	kim	PROPN
afbr-2057	91	4	,	,	PUNCT
afbr-2057	91	5	park	park	NOUN
afbr-2057	91	6	,	,	PUNCT
afbr-2057	91	7	and	and	CCONJ
afbr-2057	91	8	lee	lee	PROPN
afbr-2057	91	9	(	(	PUNCT
afbr-2057	91	10	2018	2018	NUM
afbr-2057	91	11	)	)	PUNCT
afbr-2057	91	12	examines	examine	VERB
afbr-2057	91	13	the	the	DET
afbr-2057	91	14	moderating	moderate	VERB
afbr-2057	91	15	effects	effect	NOUN
afbr-2057	91	16	of	of	ADP
afbr-2057	91	17	ownership	ownership	NOUN
afbr-2057	91	18	structure	structure	NOUN
afbr-2057	91	19	on	on	ADP
afbr-2057	91	20	the	the	DET
afbr-2057	91	21	relationship	relationship	NOUN
afbr-2057	91	22	between	between	ADP
afbr-2057	91	23	csrd	csrd	NOUN
afbr-2057	91	24	and	and	CCONJ
afbr-2057	91	25	firm	firm	ADJ
afbr-2057	91	26	value	value	NOUN
afbr-2057	91	27	of	of	ADP
afbr-2057	91	28	selected	select	VERB
afbr-2057	91	29	firms	firm	NOUN
afbr-2057	91	30	in	in	ADP
afbr-2057	91	31	china	china	PROPN
afbr-2057	91	32	.	.	PUNCT
afbr-2057	92	1	the	the	DET
afbr-2057	92	2	study	study	NOUN
afbr-2057	92	3	employed	employ	VERB
afbr-2057	92	4	multiple	multiple	ADJ
afbr-2057	92	5	regression	regression	NOUN
afbr-2057	92	6	as	as	ADP
afbr-2057	92	7	a	a	DET
afbr-2057	92	8	technique	technique	NOUN
afbr-2057	92	9	for	for	ADP
afbr-2057	92	10	data	datum	NOUN
afbr-2057	92	11	analysis	analysis	NOUN
afbr-2057	92	12	and	and	CCONJ
afbr-2057	92	13	the	the	DET
afbr-2057	92	14	finding	finding	NOUN
afbr-2057	92	15	revealed	reveal	VERB
afbr-2057	92	16	that	that	SCONJ
afbr-2057	92	17	csr	csr	NOUN
afbr-2057	92	18	disclosure	disclosure	NOUN
afbr-2057	92	19	score	score	NOUN
afbr-2057	92	20	is	be	AUX
afbr-2057	92	21	positively	positively	ADV
afbr-2057	92	22	associated	associate	VERB
afbr-2057	92	23	with	with	ADP
afbr-2057	92	24	the	the	DET
afbr-2057	92	25	firm	firm	ADJ
afbr-2057	92	26	value	value	NOUN
afbr-2057	92	27	.	.	PUNCT
afbr-2057	93	1	the	the	DET
afbr-2057	93	2	study	study	NOUN
afbr-2057	93	3	also	also	ADV
afbr-2057	93	4	documented	document	VERB
afbr-2057	93	5	that	that	SCONJ
afbr-2057	93	6	ownership	ownership	NOUN
afbr-2057	93	7	structure	structure	NOUN
afbr-2057	93	8	has	have	AUX
afbr-2057	93	9	moderated	moderate	VERB
afbr-2057	93	10	the	the	DET
afbr-2057	93	11	relationship	relationship	NOUN
afbr-2057	93	12	between	between	ADP
afbr-2057	93	13	csrd	csrd	NOUN
afbr-2057	93	14	and	and	CCONJ
afbr-2057	93	15	firm	firm	ADJ
afbr-2057	93	16	value	value	NOUN
afbr-2057	93	17	of	of	ADP
afbr-2057	93	18	the	the	DET
afbr-2057	93	19	sample	sample	NOUN
afbr-2057	93	20	companies	company	NOUN
afbr-2057	93	21	by	by	ADP
afbr-2057	93	22	strengthening	strengthen	VERB
afbr-2057	93	23	the	the	DET
afbr-2057	93	24	existing	exist	VERB
afbr-2057	93	25	relation	relation	NOUN
afbr-2057	93	26	between	between	ADP
afbr-2057	93	27	the	the	DET
afbr-2057	93	28	two	two	NUM
afbr-2057	93	29	variables	variable	NOUN
afbr-2057	93	30	.	.	PUNCT
afbr-2057	94	1	similarly	similarly	ADV
afbr-2057	94	2	,	,	PUNCT
afbr-2057	94	3	ali	ali	PROPN
afbr-2057	94	4	,	,	PUNCT
afbr-2057	94	5	zhang	zhang	PROPN
afbr-2057	94	6	,	,	PUNCT
afbr-2057	94	7	naseem	naseem	PROPN
afbr-2057	94	8	,	,	PUNCT
afbr-2057	94	9	and	and	CCONJ
afbr-2057	94	10	ahmed	ahmed	PROPN
afbr-2057	94	11	(	(	PUNCT
afbr-2057	94	12	2019	2019	NUM
afbr-2057	94	13	)	)	PUNCT
afbr-2057	94	14	investigated	investigate	VERB
afbr-2057	94	15	the	the	DET
afbr-2057	94	16	moderating	moderate	VERB
afbr-2057	94	17	effect	effect	NOUN
afbr-2057	94	18	of	of	ADP
afbr-2057	94	19	ownership	ownership	NOUN
afbr-2057	94	20	structure	structure	NOUN
afbr-2057	94	21	on	on	ADP
afbr-2057	94	22	the	the	DET
afbr-2057	94	23	relationship	relationship	NOUN
afbr-2057	94	24	between	between	ADP
afbr-2057	94	25	csrd	csrd	NOUN
afbr-2057	94	26	and	and	CCONJ
afbr-2057	94	27	firm	firm	ADJ
afbr-2057	94	28	performance	performance	NOUN
afbr-2057	94	29	in	in	ADP
afbr-2057	94	30	china	china	PROPN
afbr-2057	94	31	for	for	ADP
afbr-2057	94	32	the	the	DET
afbr-2057	94	33	period	period	NOUN
afbr-2057	94	34	of	of	ADP
afbr-2057	94	35	nine	nine	NUM
afbr-2057	94	36	years	year	NOUN
afbr-2057	94	37	from	from	ADP
afbr-2057	94	38	2006	2006	NUM
afbr-2057	94	39	-	-	SYM
afbr-2057	94	40	2014	2014	NUM
afbr-2057	94	41	.	.	PUNCT
afbr-2057	95	1	regression	regression	NOUN
afbr-2057	95	2	analysis	analysis	NOUN
afbr-2057	95	3	revealed	reveal	VERB
afbr-2057	95	4	that	that	SCONJ
afbr-2057	95	5	market	market	NOUN
afbr-2057	95	6	base	base	NOUN
afbr-2057	95	7	measure	measure	NOUN
afbr-2057	95	8	of	of	ADP
afbr-2057	95	9	performance	performance	NOUN
afbr-2057	95	10	proxy	proxy	NOUN
afbr-2057	95	11	by	by	ADP
afbr-2057	95	12	tobin	tobin	PROPN
afbr-2057	95	13	’s	’s	PART
afbr-2057	95	14	q	q	PUNCT
afbr-2057	95	15	have	have	VERB
afbr-2057	95	16	significant	significant	ADJ
afbr-2057	95	17	and	and	CCONJ
afbr-2057	95	18	positive	positive	ADJ
afbr-2057	95	19	effects	effect	NOUN
afbr-2057	95	20	on	on	ADP
afbr-2057	95	21	csrd	csrd	NOUN
afbr-2057	95	22	.	.	PUNCT
afbr-2057	96	1	the	the	DET
afbr-2057	96	2	result	result	NOUN
afbr-2057	96	3	also	also	ADV
afbr-2057	96	4	reveals	reveal	VERB
afbr-2057	96	5	that	that	SCONJ
afbr-2057	96	6	foreign	foreign	ADJ
afbr-2057	96	7	ownership	ownership	NOUN
afbr-2057	96	8	moderated	moderate	VERB
afbr-2057	96	9	the	the	DET
afbr-2057	96	10	relationship	relationship	NOUN
afbr-2057	96	11	between	between	ADP
afbr-2057	96	12	firm	firm	NOUN
afbr-2057	96	13	’s	’s	PART
afbr-2057	96	14	performance	performance	NOUN
afbr-2057	96	15	and	and	CCONJ
afbr-2057	96	16	csrd	csrd	NOUN
afbr-2057	96	17	.	.	PUNCT
afbr-2057	97	1	this	this	PRON
afbr-2057	97	2	implies	imply	VERB
afbr-2057	97	3	that	that	SCONJ
afbr-2057	97	4	the	the	DET
afbr-2057	97	5	introduction	introduction	NOUN
afbr-2057	97	6	of	of	ADP
afbr-2057	97	7	foreign	foreign	ADJ
afbr-2057	97	8	ownership	ownership	NOUN
afbr-2057	97	9	as	as	ADP
afbr-2057	97	10	a	a	DET
afbr-2057	97	11	moderating	moderate	VERB
afbr-2057	97	12	variables	variable	NOUN
afbr-2057	97	13	has	have	AUX
afbr-2057	97	14	strengthen	strengthen	VERB
afbr-2057	97	15	the	the	DET
afbr-2057	97	16	existing	exist	VERB
afbr-2057	97	17	relationship	relationship	NOUN
afbr-2057	97	18	between	between	ADP
afbr-2057	97	19	csrd	csrd	NOUN
afbr-2057	97	20	and	and	CCONJ
afbr-2057	97	21	firm	firm	ADJ
afbr-2057	97	22	value	value	NOUN
afbr-2057	97	23	of	of	ADP
afbr-2057	97	24	the	the	DET
afbr-2057	97	25	sample	sample	NOUN
afbr-2057	97	26	companies	company	NOUN
afbr-2057	97	27	.	.	PUNCT
afbr-2057	98	1	kantudu	kantudu	NOUN
afbr-2057	98	2	et	et	PROPN
afbr-2057	98	3	al	al	PROPN
afbr-2057	98	4	.	.	PROPN
afbr-2057	98	5	,	,	PUNCT
afbr-2057	98	6	australian	australian	ADJ
afbr-2057	98	7	finance	finance	NOUN
afbr-2057	98	8	&	&	CCONJ
afbr-2057	98	9	banking	banking	PROPN
afbr-2057	98	10	review	review	NOUN
afbr-2057	98	11	7(1	7(1	NUM
afbr-2057	98	12	)	)	PUNCT
afbr-2057	98	13	(	(	PUNCT
afbr-2057	98	14	2023	2023	NUM
afbr-2057	98	15	)	)	PUNCT
afbr-2057	98	16	,	,	PUNCT
afbr-2057	98	17	1	1	NUM
afbr-2057	98	18	-	-	SYM
afbr-2057	98	19	8	8	NUM
afbr-2057	98	20	4	4	NUM
afbr-2057	98	21	from	from	ADP
afbr-2057	98	22	the	the	DET
afbr-2057	98	23	foregoing	foregoing	NOUN
afbr-2057	98	24	,	,	PUNCT
afbr-2057	98	25	based	base	VERB
afbr-2057	98	26	on	on	ADP
afbr-2057	98	27	the	the	DET
afbr-2057	98	28	reviewed	review	VERB
afbr-2057	98	29	of	of	ADP
afbr-2057	98	30	the	the	DET
afbr-2057	98	31	available	available	ADJ
afbr-2057	98	32	literature	literature	NOUN
afbr-2057	98	33	,	,	PUNCT
afbr-2057	98	34	different	different	ADJ
afbr-2057	98	35	types	type	NOUN
afbr-2057	98	36	of	of	ADP
afbr-2057	98	37	ownership	ownership	NOUN
afbr-2057	98	38	and	and	CCONJ
afbr-2057	98	39	such	such	ADJ
afbr-2057	98	40	as	as	ADP
afbr-2057	98	41	foreign	foreign	ADJ
afbr-2057	98	42	ownership	ownership	NOUN
afbr-2057	98	43	in	in	ADP
afbr-2057	98	44	particular	particular	ADJ
afbr-2057	98	45	have	have	AUX
afbr-2057	98	46	been	be	AUX
afbr-2057	98	47	proven	prove	VERB
afbr-2057	98	48	to	to	PART
afbr-2057	98	49	moderate	moderate	VERB
afbr-2057	98	50	the	the	DET
afbr-2057	98	51	relationship	relationship	NOUN
afbr-2057	98	52	between	between	ADP
afbr-2057	98	53	csrd	csrd	NOUN
afbr-2057	98	54	and	and	CCONJ
afbr-2057	98	55	firm	firm	ADJ
afbr-2057	98	56	value	value	NOUN
afbr-2057	98	57	.	.	PUNCT
afbr-2057	99	1	however	however	ADV
afbr-2057	99	2	,	,	PUNCT
afbr-2057	99	3	empirical	empirical	ADJ
afbr-2057	99	4	studies	study	NOUN
afbr-2057	99	5	on	on	ADP
afbr-2057	99	6	the	the	DET
afbr-2057	99	7	moderating	moderate	VERB
afbr-2057	99	8	effect	effect	NOUN
afbr-2057	99	9	of	of	ADP
afbr-2057	99	10	foreign	foreign	ADJ
afbr-2057	99	11	ownership	ownership	NOUN
afbr-2057	99	12	on	on	ADP
afbr-2057	99	13	the	the	DET
afbr-2057	99	14	relationship	relationship	NOUN
afbr-2057	99	15	between	between	ADP
afbr-2057	99	16	stakeholder	stakeholder	NOUN
afbr-2057	99	17	engagement	engagement	NOUN
afbr-2057	99	18	and	and	CCONJ
afbr-2057	99	19	firm	firm	ADJ
afbr-2057	99	20	value	value	NOUN
afbr-2057	99	21	are	be	AUX
afbr-2057	99	22	scanty	scanty	ADJ
afbr-2057	99	23	especially	especially	ADV
afbr-2057	99	24	in	in	ADP
afbr-2057	99	25	the	the	DET
afbr-2057	99	26	nigeria	nigeria	PROPN
afbr-2057	99	27	context	context	NOUN
afbr-2057	99	28	,	,	PUNCT
afbr-2057	99	29	therefore	therefore	ADV
afbr-2057	99	30	this	this	DET
afbr-2057	99	31	call	call	NOUN
afbr-2057	99	32	for	for	ADP
afbr-2057	99	33	urgent	urgent	ADJ
afbr-2057	99	34	investigation	investigation	NOUN
afbr-2057	99	35	on	on	ADP
afbr-2057	99	36	the	the	DET
afbr-2057	99	37	subject	subject	NOUN
afbr-2057	99	38	matter	matter	NOUN
afbr-2057	99	39	.	.	PUNCT
afbr-2057	100	1	in	in	ADP
afbr-2057	100	2	view	view	NOUN
afbr-2057	100	3	of	of	ADP
afbr-2057	100	4	the	the	DET
afbr-2057	100	5	above	above	NOUN
afbr-2057	100	6	,	,	PUNCT
afbr-2057	100	7	we	we	PRON
afbr-2057	100	8	hypothesized	hypothesize	VERB
afbr-2057	100	9	that	that	SCONJ
afbr-2057	100	10	foreign	foreign	ADJ
afbr-2057	100	11	ownership	ownership	NOUN
afbr-2057	100	12	strengthen	strengthen	VERB
afbr-2057	100	13	the	the	DET
afbr-2057	100	14	relationship	relationship	NOUN
afbr-2057	100	15	between	between	ADP
afbr-2057	100	16	csrd	csrd	NOUN
afbr-2057	100	17	and	and	CCONJ
afbr-2057	100	18	firm	firm	ADJ
afbr-2057	100	19	value	value	NOUN
afbr-2057	100	20	.	.	PUNCT
afbr-2057	101	1	theoretical	theoretical	ADJ
afbr-2057	101	2	framework	framework	NOUN
afbr-2057	101	3	although	although	SCONJ
afbr-2057	101	4	different	different	ADJ
afbr-2057	101	5	theories	theory	NOUN
afbr-2057	101	6	can	can	AUX
afbr-2057	101	7	be	be	AUX
afbr-2057	101	8	used	use	VERB
afbr-2057	101	9	to	to	PART
afbr-2057	101	10	explain	explain	VERB
afbr-2057	101	11	the	the	DET
afbr-2057	101	12	relationship	relationship	NOUN
afbr-2057	101	13	between	between	ADP
afbr-2057	101	14	csrd	csrd	NOUN
afbr-2057	101	15	and	and	CCONJ
afbr-2057	101	16	firm	firm	ADJ
afbr-2057	101	17	value	value	NOUN
afbr-2057	101	18	like	like	ADP
afbr-2057	101	19	the	the	DET
afbr-2057	101	20	agency	agency	NOUN
afbr-2057	101	21	theory	theory	NOUN
afbr-2057	101	22	,	,	PUNCT
afbr-2057	101	23	stakeholder	stakeholder	NOUN
afbr-2057	101	24	theory	theory	NOUN
afbr-2057	101	25	and	and	CCONJ
afbr-2057	101	26	signaling	signal	VERB
afbr-2057	101	27	theory	theory	NOUN
afbr-2057	101	28	among	among	ADP
afbr-2057	101	29	others	other	NOUN
afbr-2057	101	30	.	.	PUNCT
afbr-2057	102	1	however	however	ADV
afbr-2057	102	2	,	,	PUNCT
afbr-2057	102	3	stakeholder	stakeholder	NOUN
afbr-2057	102	4	theory	theory	NOUN
afbr-2057	102	5	is	be	AUX
afbr-2057	102	6	best	good	ADJ
afbr-2057	102	7	to	to	PART
afbr-2057	102	8	explain	explain	VERB
afbr-2057	102	9	this	this	DET
afbr-2057	102	10	work	work	NOUN
afbr-2057	102	11	because	because	SCONJ
afbr-2057	102	12	the	the	DET
afbr-2057	102	13	theory	theory	NOUN
afbr-2057	102	14	focuses	focus	VERB
afbr-2057	102	15	on	on	ADP
afbr-2057	102	16	the	the	DET
afbr-2057	102	17	relationship	relationship	NOUN
afbr-2057	102	18	between	between	ADP
afbr-2057	102	19	an	an	DET
afbr-2057	102	20	organization	organization	NOUN
afbr-2057	102	21	and	and	CCONJ
afbr-2057	102	22	its	its	PRON
afbr-2057	102	23	stakeholders	stakeholder	NOUN
afbr-2057	102	24	.	.	PUNCT
afbr-2057	103	1	the	the	DET
afbr-2057	103	2	main	main	ADJ
afbr-2057	103	3	idea	idea	NOUN
afbr-2057	103	4	behind	behind	ADP
afbr-2057	103	5	the	the	DET
afbr-2057	103	6	stakeholder	stakeholder	NOUN
afbr-2057	103	7	theory	theory	NOUN
afbr-2057	103	8	is	be	AUX
afbr-2057	103	9	that	that	SCONJ
afbr-2057	103	10	the	the	DET
afbr-2057	103	11	success	success	NOUN
afbr-2057	103	12	of	of	ADP
afbr-2057	103	13	a	a	DET
afbr-2057	103	14	company	company	NOUN
afbr-2057	103	15	depends	depend	VERB
afbr-2057	103	16	on	on	ADP
afbr-2057	103	17	the	the	DET
afbr-2057	103	18	extent	extent	NOUN
afbr-2057	103	19	to	to	PART
afbr-2057	103	20	which	which	PRON
afbr-2057	103	21	the	the	DET
afbr-2057	103	22	company	company	NOUN
afbr-2057	103	23	is	be	AUX
afbr-2057	103	24	able	able	ADJ
afbr-2057	103	25	to	to	PART
afbr-2057	103	26	relate	relate	VERB
afbr-2057	103	27	well	well	ADV
afbr-2057	103	28	with	with	ADP
afbr-2057	103	29	its	its	PRON
afbr-2057	103	30	diverse	diverse	ADJ
afbr-2057	103	31	stakeholder	stakeholder	NOUN
afbr-2057	103	32	groups	group	NOUN
afbr-2057	103	33	.	.	PUNCT
afbr-2057	104	1	the	the	DET
afbr-2057	104	2	stakeholder	stakeholder	NOUN
afbr-2057	104	3	theory	theory	NOUN
afbr-2057	104	4	focuses	focus	VERB
afbr-2057	104	5	on	on	ADP
afbr-2057	104	6	the	the	DET
afbr-2057	104	7	need	need	NOUN
afbr-2057	104	8	to	to	PART
afbr-2057	104	9	satisfied	satisfied	ADJ
afbr-2057	104	10	stakeholders	stakeholder	NOUN
afbr-2057	104	11	demand	demand	VERB
afbr-2057	104	12	which	which	PRON
afbr-2057	104	13	in	in	ADP
afbr-2057	104	14	the	the	DET
afbr-2057	104	15	long	long	ADJ
afbr-2057	104	16	run	run	NOUN
afbr-2057	104	17	have	have	VERB
afbr-2057	104	18	effects	effect	NOUN
afbr-2057	104	19	on	on	ADP
afbr-2057	104	20	the	the	DET
afbr-2057	104	21	performance	performance	NOUN
afbr-2057	104	22	of	of	ADP
afbr-2057	104	23	the	the	DET
afbr-2057	104	24	organisation	organisation	NOUN
afbr-2057	104	25	(	(	PUNCT
afbr-2057	104	26	ruf	ruf	NOUN
afbr-2057	104	27	et	et	PROPN
afbr-2057	104	28	al	al	PROPN
afbr-2057	104	29	.	.	PROPN
afbr-2057	104	30	,	,	PUNCT
afbr-2057	104	31	2001	2001	NUM
afbr-2057	104	32	)	)	PUNCT
afbr-2057	104	33	.	.	PUNCT
afbr-2057	105	1	the	the	DET
afbr-2057	105	2	idea	idea	NOUN
afbr-2057	105	3	that	that	SCONJ
afbr-2057	105	4	the	the	DET
afbr-2057	105	5	stakeholder	stakeholder	NOUN
afbr-2057	105	6	theory	theory	NOUN
afbr-2057	105	7	is	be	AUX
afbr-2057	105	8	imbedded	imbed	VERB
afbr-2057	105	9	in	in	ADP
afbr-2057	105	10	csr	csr	NOUN
afbr-2057	105	11	has	have	AUX
afbr-2057	105	12	become	become	AUX
afbr-2057	105	13	widely	widely	ADV
afbr-2057	105	14	accepted	accept	VERB
afbr-2057	105	15	by	by	ADP
afbr-2057	105	16	many	many	ADJ
afbr-2057	105	17	researches	research	NOUN
afbr-2057	105	18	and	and	CCONJ
afbr-2057	105	19	thus	thus	ADV
afbr-2057	105	20	become	become	VERB
afbr-2057	105	21	an	an	DET
afbr-2057	105	22	alternative	alternative	NOUN
afbr-2057	105	23	to	to	ADP
afbr-2057	105	24	shareholder	shareholder	NOUN
afbr-2057	105	25	theory	theory	NOUN
afbr-2057	105	26	.	.	PUNCT
afbr-2057	106	1	the	the	DET
afbr-2057	106	2	term	term	NOUN
afbr-2057	106	3	stakeholder	stakeholder	NOUN
afbr-2057	106	4	explicitly	explicitly	ADV
afbr-2057	106	5	represents	represent	VERB
afbr-2057	106	6	a	a	DET
afbr-2057	106	7	softening	softening	NOUN
afbr-2057	106	8	of	of	ADP
afbr-2057	106	9	(	(	PUNCT
afbr-2057	106	10	if	if	SCONJ
afbr-2057	106	11	not	not	PART
afbr-2057	106	12	a	a	DET
afbr-2057	106	13	fundamental	fundamental	ADJ
afbr-2057	106	14	challenge	challenge	NOUN
afbr-2057	106	15	to	to	ADP
afbr-2057	106	16	)	)	PUNCT
afbr-2057	106	17	strict	strict	ADJ
afbr-2057	106	18	shareholder	shareholder	NOUN
afbr-2057	106	19	theory	theory	NOUN
afbr-2057	106	20	.	.	PUNCT
afbr-2057	107	1	this	this	DET
afbr-2057	107	2	theory	theory	NOUN
afbr-2057	107	3	recognizes	recognize	VERB
afbr-2057	107	4	the	the	DET
afbr-2057	107	5	fact	fact	NOUN
afbr-2057	107	6	that	that	SCONJ
afbr-2057	107	7	most	most	ADJ
afbr-2057	107	8	,	,	PUNCT
afbr-2057	107	9	if	if	SCONJ
afbr-2057	107	10	not	not	PART
afbr-2057	107	11	all	all	DET
afbr-2057	107	12	firms	firm	NOUN
afbr-2057	107	13	have	have	AUX
afbr-2057	107	14	a	a	DET
afbr-2057	107	15	large	large	ADJ
afbr-2057	107	16	and	and	CCONJ
afbr-2057	107	17	integrated	integrated	ADJ
afbr-2057	107	18	set	set	NOUN
afbr-2057	107	19	of	of	ADP
afbr-2057	107	20	stakeholders	stakeholder	NOUN
afbr-2057	107	21	to	to	PART
afbr-2057	107	22	whom	whom	PRON
afbr-2057	107	23	they	they	PRON
afbr-2057	107	24	have	have	VERB
afbr-2057	107	25	an	an	DET
afbr-2057	107	26	obligation	obligation	NOUN
afbr-2057	107	27	and	and	CCONJ
afbr-2057	107	28	responsibility	responsibility	NOUN
afbr-2057	107	29	.	.	PUNCT
afbr-2057	108	1	the	the	DET
afbr-2057	108	2	stakeholder	stakeholder	NOUN
afbr-2057	108	3	theory	theory	NOUN
afbr-2057	108	4	challenges	challenge	VERB
afbr-2057	108	5	the	the	DET
afbr-2057	108	6	view	view	NOUN
afbr-2057	108	7	that	that	SCONJ
afbr-2057	108	8	the	the	DET
afbr-2057	108	9	shareholders	shareholder	NOUN
afbr-2057	108	10	have	have	AUX
afbr-2057	108	11	privilege	privilege	NOUN
afbr-2057	108	12	over	over	ADP
afbr-2057	108	13	other	other	ADJ
afbr-2057	108	14	stakeholders	stakeholder	NOUN
afbr-2057	108	15	.	.	PUNCT
afbr-2057	109	1	in	in	ADP
afbr-2057	109	2	fact	fact	NOUN
afbr-2057	109	3	,	,	PUNCT
afbr-2057	109	4	the	the	DET
afbr-2057	109	5	stakeholder	stakeholder	NOUN
afbr-2057	109	6	theory	theory	NOUN
afbr-2057	109	7	is	be	AUX
afbr-2057	109	8	a	a	DET
afbr-2057	109	9	theoretical	theoretical	ADJ
afbr-2057	109	10	response	response	NOUN
afbr-2057	109	11	to	to	ADP
afbr-2057	109	12	financial	financial	ADJ
afbr-2057	109	13	theories	theory	NOUN
afbr-2057	109	14	that	that	PRON
afbr-2057	109	15	assert	assert	VERB
afbr-2057	109	16	that	that	SCONJ
afbr-2057	109	17	firms	firm	NOUN
afbr-2057	109	18	should	should	AUX
afbr-2057	109	19	focus	focus	VERB
afbr-2057	109	20	only	only	ADV
afbr-2057	109	21	on	on	ADP
afbr-2057	109	22	maximizing	maximize	VERB
afbr-2057	109	23	the	the	DET
afbr-2057	109	24	economic	economic	ADJ
afbr-2057	109	25	interests	interest	NOUN
afbr-2057	109	26	of	of	ADP
afbr-2057	109	27	the	the	DET
afbr-2057	109	28	shareholders	shareholder	NOUN
afbr-2057	109	29	,	,	PUNCT
afbr-2057	109	30	the	the	DET
afbr-2057	109	31	real	real	ADJ
afbr-2057	109	32	owners	owner	NOUN
afbr-2057	109	33	of	of	ADP
afbr-2057	109	34	the	the	DET
afbr-2057	109	35	firm	firm	NOUN
afbr-2057	109	36	.	.	PUNCT
afbr-2057	110	1	it	it	PRON
afbr-2057	110	2	is	be	AUX
afbr-2057	110	3	argued	argue	VERB
afbr-2057	110	4	that	that	SCONJ
afbr-2057	110	5	the	the	DET
afbr-2057	110	6	shareholders	shareholder	NOUN
afbr-2057	110	7	are	be	AUX
afbr-2057	110	8	merely	merely	ADV
afbr-2057	110	9	one	one	NUM
afbr-2057	110	10	of	of	ADP
afbr-2057	110	11	the	the	DET
afbr-2057	110	12	several	several	ADJ
afbr-2057	110	13	claimants	claimant	NOUN
afbr-2057	110	14	on	on	ADP
afbr-2057	110	15	the	the	DET
afbr-2057	110	16	firm	firm	NOUN
afbr-2057	110	17	.	.	PUNCT
afbr-2057	111	1	thus	thus	ADV
afbr-2057	111	2	stakeholder	stakeholder	NOUN
afbr-2057	111	3	theory	theory	NOUN
afbr-2057	111	4	embodies	embody	VERB
afbr-2057	111	5	the	the	DET
afbr-2057	111	6	need	need	NOUN
afbr-2057	111	7	to	to	PART
afbr-2057	111	8	balance	balance	VERB
afbr-2057	111	9	the	the	DET
afbr-2057	111	10	claims	claim	NOUN
afbr-2057	111	11	of	of	ADP
afbr-2057	111	12	shareholders	shareholder	NOUN
afbr-2057	111	13	with	with	ADP
afbr-2057	111	14	those	those	PRON
afbr-2057	111	15	of	of	ADP
afbr-2057	111	16	other	other	ADJ
afbr-2057	111	17	stakeholders	stakeholder	NOUN
afbr-2057	111	18	.	.	PUNCT
afbr-2057	112	1	according	accord	VERB
afbr-2057	112	2	to	to	ADP
afbr-2057	112	3	kaler	kaler	PROPN
afbr-2057	112	4	(	(	PUNCT
afbr-2057	112	5	2003	2003	NUM
afbr-2057	112	6	)	)	PUNCT
afbr-2057	112	7	,	,	PUNCT
afbr-2057	112	8	the	the	DET
afbr-2057	112	9	stakeholder	stakeholder	NOUN
afbr-2057	112	10	approach	approach	NOUN
afbr-2057	112	11	involves	involve	VERB
afbr-2057	112	12	a	a	DET
afbr-2057	112	13	basic	basic	ADJ
afbr-2057	112	14	reformist	reformist	ADJ
afbr-2057	112	15	stance	stance	NOUN
afbr-2057	112	16	toward	toward	ADP
afbr-2057	112	17	the	the	DET
afbr-2057	112	18	shareholder	shareholder	NOUN
afbr-2057	112	19	theory	theory	NOUN
afbr-2057	112	20	,	,	PUNCT
afbr-2057	112	21	seeking	seek	VERB
afbr-2057	112	22	to	to	PART
afbr-2057	112	23	move	move	VERB
afbr-2057	112	24	it	it	PRON
afbr-2057	112	25	in	in	ADP
afbr-2057	112	26	the	the	DET
afbr-2057	112	27	direction	direction	NOUN
afbr-2057	112	28	of	of	ADP
afbr-2057	112	29	greater	great	ADJ
afbr-2057	112	30	equity	equity	NOUN
afbr-2057	112	31	and	and	CCONJ
afbr-2057	112	32	a	a	DET
afbr-2057	112	33	less	less	ADV
afbr-2057	112	34	single	single	ADJ
afbr-2057	112	35	-	-	PUNCT
afbr-2057	112	36	minded	minded	ADJ
afbr-2057	112	37	concentration	concentration	NOUN
afbr-2057	112	38	on	on	ADP
afbr-2057	112	39	the	the	DET
afbr-2057	112	40	owners	owner	NOUN
afbr-2057	112	41	’	'	PUNCT
afbr-2057	112	42	interests	interest	NOUN
afbr-2057	112	43	rather	rather	ADV
afbr-2057	112	44	than	than	ADP
afbr-2057	112	45	replacing	replace	VERB
afbr-2057	112	46	it	it	PRON
afbr-2057	112	47	entirely	entirely	ADV
afbr-2057	112	48	.	.	PUNCT
afbr-2057	113	1	deck	deck	NOUN
afbr-2057	113	2	(	(	PUNCT
afbr-2057	113	3	1994	1994	NUM
afbr-2057	113	4	)	)	PUNCT
afbr-2057	113	5	assert	assert	VERB
afbr-2057	113	6	that	that	SCONJ
afbr-2057	113	7	the	the	DET
afbr-2057	113	8	aim	aim	NOUN
afbr-2057	113	9	of	of	ADP
afbr-2057	113	10	business	business	NOUN
afbr-2057	113	11	organization	organization	NOUN
afbr-2057	113	12	is	be	AUX
afbr-2057	113	13	to	to	PART
afbr-2057	113	14	create	create	VERB
afbr-2057	113	15	wealth	wealth	NOUN
afbr-2057	113	16	and	and	CCONJ
afbr-2057	113	17	share	share	VERB
afbr-2057	113	18	among	among	ADP
afbr-2057	113	19	investors	investor	NOUN
afbr-2057	113	20	.	.	PUNCT
afbr-2057	114	1	however	however	ADV
afbr-2057	114	2	,	,	PUNCT
afbr-2057	114	3	he	he	PRON
afbr-2057	114	4	does	do	AUX
afbr-2057	114	5	not	not	PART
afbr-2057	114	6	limit	limit	VERB
afbr-2057	114	7	investors	investor	NOUN
afbr-2057	114	8	to	to	ADP
afbr-2057	114	9	mere	mere	ADJ
afbr-2057	114	10	shareholders	shareholder	NOUN
afbr-2057	114	11	but	but	CCONJ
afbr-2057	114	12	includes	include	VERB
afbr-2057	114	13	other	other	ADJ
afbr-2057	114	14	groups	group	NOUN
afbr-2057	114	15	such	such	ADJ
afbr-2057	114	16	as	as	ADP
afbr-2057	114	17	employees	employee	NOUN
afbr-2057	114	18	,	,	PUNCT
afbr-2057	114	19	the	the	DET
afbr-2057	114	20	government	government	NOUN
afbr-2057	114	21	and	and	CCONJ
afbr-2057	114	22	society	society	NOUN
afbr-2057	114	23	who	who	PRON
afbr-2057	114	24	invest	invest	VERB
afbr-2057	114	25	in	in	ADP
afbr-2057	114	26	organizations	organization	NOUN
afbr-2057	114	27	in	in	ADP
afbr-2057	114	28	the	the	DET
afbr-2057	114	29	form	form	NOUN
afbr-2057	114	30	of	of	ADP
afbr-2057	114	31	education	education	NOUN
afbr-2057	114	32	,	,	PUNCT
afbr-2057	114	33	skills	skill	NOUN
afbr-2057	114	34	and	and	CCONJ
afbr-2057	114	35	infrastructure	infrastructure	NOUN
afbr-2057	114	36	.	.	PUNCT
afbr-2057	115	1	materials	material	NOUN
afbr-2057	115	2	and	and	CCONJ
afbr-2057	115	3	methods	method	NOUN
afbr-2057	115	4	this	this	DET
afbr-2057	115	5	study	study	NOUN
afbr-2057	115	6	examine	examine	VERB
afbr-2057	115	7	the	the	DET
afbr-2057	115	8	moderating	moderate	VERB
afbr-2057	115	9	effect	effect	NOUN
afbr-2057	115	10	of	of	ADP
afbr-2057	115	11	foreign	foreign	ADJ
afbr-2057	115	12	ownership	ownership	NOUN
afbr-2057	115	13	on	on	ADP
afbr-2057	115	14	the	the	DET
afbr-2057	115	15	relationship	relationship	NOUN
afbr-2057	115	16	between	between	ADP
afbr-2057	115	17	csrd	csrd	NOUN
afbr-2057	115	18	and	and	CCONJ
afbr-2057	115	19	value	value	NOUN
afbr-2057	115	20	of	of	ADP
afbr-2057	115	21	the	the	DET
afbr-2057	115	22	listed	list	VERB
afbr-2057	115	23	oil	oil	NOUN
afbr-2057	115	24	and	and	CCONJ
afbr-2057	115	25	gas	gas	NOUN
afbr-2057	115	26	companies	company	NOUN
afbr-2057	115	27	in	in	ADP
afbr-2057	115	28	nigeria	nigeria	PROPN
afbr-2057	115	29	.	.	PUNCT
afbr-2057	116	1	a	a	DET
afbr-2057	116	2	sample	sample	NOUN
afbr-2057	116	3	of	of	ADP
afbr-2057	116	4	ten	ten	NUM
afbr-2057	116	5	companies	company	NOUN
afbr-2057	116	6	out	out	ADP
afbr-2057	116	7	of	of	ADP
afbr-2057	116	8	the	the	DET
afbr-2057	116	9	twelve	twelve	NUM
afbr-2057	116	10	listed	list	VERB
afbr-2057	116	11	oil	oil	NOUN
afbr-2057	116	12	and	and	CCONJ
afbr-2057	116	13	gas	gas	NOUN
afbr-2057	116	14	companies	company	NOUN
afbr-2057	116	15	in	in	ADP
afbr-2057	116	16	nigeria	nigeria	PROPN
afbr-2057	116	17	were	be	AUX
afbr-2057	116	18	selected	select	VERB
afbr-2057	116	19	for	for	ADP
afbr-2057	116	20	the	the	DET
afbr-2057	116	21	study	study	NOUN
afbr-2057	116	22	.	.	PUNCT
afbr-2057	117	1	the	the	DET
afbr-2057	117	2	criterion	criterion	NOUN
afbr-2057	117	3	for	for	ADP
afbr-2057	117	4	the	the	DET
afbr-2057	117	5	selection	selection	NOUN
afbr-2057	117	6	of	of	ADP
afbr-2057	117	7	which	which	PRON
afbr-2057	117	8	was	be	AUX
afbr-2057	117	9	basically	basically	ADV
afbr-2057	117	10	based	base	VERB
afbr-2057	117	11	on	on	ADP
afbr-2057	117	12	data	datum	NOUN
afbr-2057	117	13	availability	availability	NOUN
afbr-2057	117	14	.	.	PUNCT
afbr-2057	118	1	the	the	DET
afbr-2057	118	2	companies	company	NOUN
afbr-2057	118	3	that	that	PRON
afbr-2057	118	4	made	make	VERB
afbr-2057	118	5	up	up	ADP
afbr-2057	118	6	the	the	DET
afbr-2057	118	7	sample	sample	NOUN
afbr-2057	118	8	size	size	NOUN
afbr-2057	118	9	are	be	AUX
afbr-2057	118	10	;	;	PUNCT
afbr-2057	118	11	forte	forte	PROPN
afbr-2057	118	12	plc	plc	PROPN
afbr-2057	118	13	,	,	PUNCT
afbr-2057	118	14	mrs	mrs	PROPN
afbr-2057	118	15	plc	plc	PROPN
afbr-2057	118	16	,	,	PUNCT
afbr-2057	118	17	oando	oando	PROPN
afbr-2057	118	18	plc	plc	PROPN
afbr-2057	118	19	,	,	PUNCT
afbr-2057	118	20	mobil	mobil	PROPN
afbr-2057	118	21	plc	plc	PROPN
afbr-2057	118	22	,	,	PUNCT
afbr-2057	118	23	total	total	PROPN
afbr-2057	118	24	plc	plc	PROPN
afbr-2057	118	25	,	,	PUNCT
afbr-2057	118	26	conoil	conoil	PROPN
afbr-2057	118	27	plc	plc	PROPN
afbr-2057	118	28	,	,	PUNCT
afbr-2057	118	29	eterna	eterna	PROPN
afbr-2057	118	30	plc	plc	PROPN
afbr-2057	118	31	,	,	PUNCT
afbr-2057	118	32	rank	rank	NOUN
afbr-2057	118	33	unity	unity	NOUN
afbr-2057	118	34	petroleum	petroleum	PROPN
afbr-2057	118	35	compnay	compnay	PROPN
afbr-2057	118	36	plc	plc	PROPN
afbr-2057	118	37	,	,	PUNCT
afbr-2057	118	38	anino	anino	PROPN
afbr-2057	118	39	international	international	PROPN
afbr-2057	118	40	plc	plc	PROPN
afbr-2057	118	41	,	,	PUNCT
afbr-2057	118	42	and	and	CCONJ
afbr-2057	118	43	seplat	seplat	NOUN
afbr-2057	118	44	development	development	PROPN
afbr-2057	118	45	petroleum	petroleum	PROPN
afbr-2057	118	46	co.	co.	PROPN
afbr-2057	118	47	plc	plc	PROPN
afbr-2057	118	48	.	.	PROPN
afbr-2057	119	1	data	datum	NOUN
afbr-2057	119	2	was	be	AUX
afbr-2057	119	3	collected	collect	VERB
afbr-2057	119	4	from	from	ADP
afbr-2057	119	5	the	the	DET
afbr-2057	119	6	annual	annual	ADJ
afbr-2057	119	7	reports	report	NOUN
afbr-2057	119	8	and	and	CCONJ
afbr-2057	119	9	accounts	account	NOUN
afbr-2057	119	10	of	of	ADP
afbr-2057	119	11	the	the	DET
afbr-2057	119	12	sample	sample	NOUN
afbr-2057	119	13	companies	company	NOUN
afbr-2057	119	14	covering	cover	VERB
afbr-2057	119	15	four	four	NUM
afbr-2057	119	16	years	year	NOUN
afbr-2057	119	17	period	period	NOUN
afbr-2057	119	18	,	,	PUNCT
afbr-2057	119	19	20182021	20182021	NUM
afbr-2057	119	20	.	.	PUNCT
afbr-2057	120	1	in	in	ADP
afbr-2057	120	2	analyzing	analyze	VERB
afbr-2057	120	3	the	the	DET
afbr-2057	120	4	data	datum	NOUN
afbr-2057	120	5	collected	collect	VERB
afbr-2057	120	6	,	,	PUNCT
afbr-2057	120	7	multiple	multiple	ADJ
afbr-2057	120	8	regression	regression	NOUN
afbr-2057	120	9	technique	technique	NOUN
afbr-2057	120	10	using	use	VERB
afbr-2057	120	11	panel	panel	NOUN
afbr-2057	120	12	data	datum	NOUN
afbr-2057	120	13	methodology	methodology	NOUN
afbr-2057	120	14	was	be	AUX
afbr-2057	120	15	applied	apply	VERB
afbr-2057	120	16	.	.	PUNCT
afbr-2057	121	1	however	however	ADV
afbr-2057	121	2	,	,	PUNCT
afbr-2057	121	3	ols	ols	PROPN
afbr-2057	121	4	in	in	ADP
afbr-2057	121	5	panel	panel	NOUN
afbr-2057	121	6	data	datum	NOUN
afbr-2057	121	7	model	model	NOUN
afbr-2057	121	8	is	be	AUX
afbr-2057	121	9	associated	associate	VERB
afbr-2057	121	10	with	with	ADP
afbr-2057	121	11	the	the	DET
afbr-2057	121	12	problem	problem	NOUN
afbr-2057	121	13	of	of	ADP
afbr-2057	121	14	autocorrelation	autocorrelation	NOUN
afbr-2057	121	15	,	,	PUNCT
afbr-2057	121	16	cross	cross	VERB
afbr-2057	121	17	sectional	sectional	ADJ
afbr-2057	121	18	dependence	dependence	NOUN
afbr-2057	121	19	and	and	CCONJ
afbr-2057	121	20	heteroskedasticity	heteroskedasticity	NOUN
afbr-2057	121	21	.	.	PUNCT
afbr-2057	122	1	in	in	ADP
afbr-2057	122	2	order	order	NOUN
afbr-2057	122	3	to	to	PART
afbr-2057	122	4	overcome	overcome	VERB
afbr-2057	122	5	such	such	ADJ
afbr-2057	122	6	challenges	challenge	NOUN
afbr-2057	122	7	,	,	PUNCT
afbr-2057	122	8	the	the	DET
afbr-2057	122	9	study	study	NOUN
afbr-2057	122	10	employed	employ	VERB
afbr-2057	122	11	the	the	DET
afbr-2057	122	12	panel	panel	NOUN
afbr-2057	122	13	corrected	correct	VERB
afbr-2057	122	14	standard	standard	ADJ
afbr-2057	122	15	error	error	NOUN
afbr-2057	122	16	(	(	PUNCT
afbr-2057	122	17	pcse	pcse	NOUN
afbr-2057	122	18	)	)	PUNCT
afbr-2057	122	19	approach	approach	NOUN
afbr-2057	122	20	for	for	ADP
afbr-2057	122	21	estimation	estimation	NOUN
afbr-2057	122	22	.	.	PUNCT
afbr-2057	123	1	furthermore	furthermore	ADV
afbr-2057	123	2	,	,	PUNCT
afbr-2057	123	3	the	the	DET
afbr-2057	123	4	study	study	NOUN
afbr-2057	123	5	used	use	VERB
afbr-2057	123	6	local	local	ADJ
afbr-2057	123	7	sustainability	sustainability	NOUN
afbr-2057	123	8	guideline	guideline	NOUN
afbr-2057	123	9	released	release	VERB
afbr-2057	123	10	by	by	ADP
afbr-2057	123	11	the	the	DET
afbr-2057	123	12	nigerian	nigerian	ADJ
afbr-2057	123	13	stock	stock	NOUN
afbr-2057	123	14	exchange	exchange	PROPN
afbr-2057	123	15	(	(	PUNCT
afbr-2057	123	16	nse	nse	NOUN
afbr-2057	123	17	)	)	PUNCT
afbr-2057	123	18	in	in	ADP
afbr-2057	123	19	2018	2018	NUM
afbr-2057	123	20	as	as	ADP
afbr-2057	123	21	a	a	DET
afbr-2057	123	22	framework	framework	NOUN
afbr-2057	123	23	for	for	ADP
afbr-2057	123	24	csr	csr	NOUN
afbr-2057	123	25	disclosure	disclosure	NOUN
afbr-2057	123	26	guideline	guideline	NOUN
afbr-2057	123	27	in	in	ADP
afbr-2057	123	28	nigeria	nigeria	PROPN
afbr-2057	123	29	.	.	PUNCT
afbr-2057	124	1	the	the	DET
afbr-2057	124	2	general	general	ADJ
afbr-2057	124	3	model	model	NOUN
afbr-2057	124	4	based	base	VERB
afbr-2057	124	5	on	on	ADP
afbr-2057	124	6	the	the	DET
afbr-2057	124	7	variables	variable	NOUN
afbr-2057	124	8	of	of	ADP
afbr-2057	124	9	the	the	DET
afbr-2057	124	10	study	study	NOUN
afbr-2057	124	11	which	which	PRON
afbr-2057	124	12	is	be	AUX
afbr-2057	124	13	a	a	DET
afbr-2057	124	14	modification	modification	NOUN
afbr-2057	124	15	of	of	ADP
afbr-2057	124	16	barron	barron	PROPN
afbr-2057	124	17	and	and	CCONJ
afbr-2057	124	18	kenny	kenny	PROPN
afbr-2057	124	19	(	(	PUNCT
afbr-2057	124	20	1986	1986	NUM
afbr-2057	124	21	)	)	PUNCT
afbr-2057	124	22	regression	regression	NOUN
afbr-2057	124	23	model	model	NOUN
afbr-2057	124	24	as	as	SCONJ
afbr-2057	124	25	used	use	VERB
afbr-2057	124	26	by	by	ADP
afbr-2057	124	27	kim	kim	PROPN
afbr-2057	124	28	,	,	PUNCT
afbr-2057	124	29	park	park	NOUN
afbr-2057	124	30	,	,	PUNCT
afbr-2057	124	31	and	and	CCONJ
afbr-2057	124	32	lee	lee	PROPN
afbr-2057	124	33	(	(	PUNCT
afbr-2057	124	34	2019	2019	NUM
afbr-2057	124	35	)	)	PUNCT
afbr-2057	124	36	.	.	PUNCT
afbr-2057	124	37	)	)	PUNCT
afbr-2057	125	1	(	(	PUNCT
afbr-2057	125	2	..........	..........	PUNCT
afbr-2057	125	3	'	'	PUNCT
afbr-2057	125	4	3210	3210	NUM
afbr-2057	125	5	iagelevcsrditsqtobin	iagelevcsrditsqtobin	ADJ
afbr-2057	125	6	itititititit	itititititit	NOUN
afbr-2057	125	7			NOUN
afbr-2057	125	8			NOUN
afbr-2057	125	9	)	)	PUNCT
afbr-2057	125	10	(	(	PUNCT
afbr-2057	125	11	..........	..........	PUNCT
afbr-2057	125	12	'	'	PUNCT
afbr-2057	125	13	3210	3210	NUM
afbr-2057	125	14	iagelevfrownitsqtobin	iagelevfrownitsqtobin	NOUN
afbr-2057	125	15	ititititit	ititititit	NOUN
afbr-2057	125	16			NOUN
afbr-2057	125	17			NOUN
afbr-2057	125	18	)	)	PUNCT
afbr-2057	125	19	(	(	PUNCT
afbr-2057	125	20	..........	..........	PUNCT
afbr-2057	125	21	*	*	PUNCT
afbr-2057	125	22	'	'	PART
afbr-2057	125	23	543210	543210	NUM
afbr-2057	125	24	iiagelevfrowncsrdfrownitcsrditsqtobin	iiagelevfrowncsrdfrownitcsrditsqtobin	NOUN
afbr-2057	125	25	itititititit	itititititit	NOUN
afbr-2057	125	26			NOUN
afbr-2057	125	27			VERB
afbr-2057	125	28	where	where	SCONJ
afbr-2057	125	29	,	,	PUNCT
afbr-2057	125	30	tobin	tobin	PROPN
afbr-2057	125	31	’s	’s	PART
afbr-2057	125	32	q	q	NOUN
afbr-2057	125	33	=	=	PROPN
afbr-2057	125	34	tobin	tobin	PROPN
afbr-2057	125	35	’s	’s	PART
afbr-2057	125	36	q	q	NOUN
afbr-2057	125	37	csrd	csrd	NOUN
afbr-2057	125	38	=	=	NOUN
afbr-2057	125	39	stakeholder	stakeholder	NOUN
afbr-2057	125	40	engagement	engagement	NOUN
afbr-2057	125	41	disclosure	disclosure	NOUN
afbr-2057	125	42	frown	frown	VERB
afbr-2057	125	43	=	=	PUNCT
afbr-2057	125	44	ownership	ownership	NOUN
afbr-2057	125	45	structure	structure	NOUN
afbr-2057	125	46	csrd*frown=	csrd*frown=	PROPN
afbr-2057	125	47	interaction	interaction	NOUN
afbr-2057	125	48	of	of	ADP
afbr-2057	125	49	csrd	csrd	NOUN
afbr-2057	125	50	with	with	ADP
afbr-2057	125	51	frown	frown	VERB
afbr-2057	125	52	age	age	NOUN
afbr-2057	125	53	=	=	NOUN
afbr-2057	125	54	age	age	NOUN
afbr-2057	125	55	of	of	ADP
afbr-2057	125	56	the	the	DET
afbr-2057	125	57	firm	firm	ADJ
afbr-2057	125	58	lev	lev	NOUN
afbr-2057	125	59	=	=	PUNCT
afbr-2057	125	60	leverage	leverage	NOUN
afbr-2057	125	61	β0	β0	NOUN
afbr-2057	125	62	=	=	PUNCT
afbr-2057	125	63	parameters	parameter	NOUN
afbr-2057	125	64	to	to	PART
afbr-2057	125	65	be	be	AUX
afbr-2057	125	66	estimated	estimate	VERB
afbr-2057	125	67	β1	β1	PROPN
afbr-2057	125	68	–	–	PUNCT
afbr-2057	125	69	β7	β7	ADJ
afbr-2057	125	70	=	=	SYM
afbr-2057	125	71	partial	partial	ADJ
afbr-2057	125	72	derivatives	derivative	NOUN
afbr-2057	125	73	or	or	CCONJ
afbr-2057	125	74	the	the	DET
afbr-2057	125	75	gradient	gradient	NOUN
afbr-2057	125	76	of	of	ADP
afbr-2057	125	77	the	the	DET
afbr-2057	125	78	independent	independent	ADJ
afbr-2057	125	79	variables	variable	NOUN
afbr-2057	125	80	.	.	PUNCT
afbr-2057	126	1	i	i	PRON
afbr-2057	126	2	=	=	PUNCT
afbr-2057	126	3	firm	firm	NOUN
afbr-2057	126	4	t	t	NOUN
afbr-2057	126	5	=	=	PUNCT
afbr-2057	126	6	time	time	NOUN
afbr-2057	126	7	𝜀	𝜀	X
afbr-2057	126	8	ԑ	ԑ	X
afbr-2057	126	9	=	=	PUNCT
afbr-2057	126	10	an	an	DET
afbr-2057	126	11	error	error	NOUN
afbr-2057	126	12	term	term	NOUN
afbr-2057	126	13	assumed	assume	VERB
afbr-2057	126	14	to	to	PART
afbr-2057	126	15	satisfy	satisfy	VERB
afbr-2057	126	16	the	the	DET
afbr-2057	126	17	standard	standard	ADJ
afbr-2057	126	18	ols	ol	NOUN
afbr-2057	126	19	assumption	assumption	NOUN
afbr-2057	126	20	variables	variable	NOUN
afbr-2057	126	21	and	and	CCONJ
afbr-2057	126	22	their	their	PRON
afbr-2057	126	23	measurement	measurement	NOUN
afbr-2057	126	24	firm	firm	NOUN
afbr-2057	126	25	value	value	NOUN
afbr-2057	126	26	is	be	AUX
afbr-2057	126	27	the	the	DET
afbr-2057	126	28	dependent	dependent	ADJ
afbr-2057	126	29	variable	variable	ADJ
afbr-2057	126	30	proxy	proxy	NOUN
afbr-2057	126	31	by	by	ADP
afbr-2057	126	32	tobin	tobin	PROPN
afbr-2057	126	33	’s	’s	PART
afbr-2057	126	34	q	q	PUNCT
afbr-2057	126	35	and	and	CCONJ
afbr-2057	126	36	is	be	AUX
afbr-2057	126	37	measured	measure	VERB
afbr-2057	126	38	by	by	ADP
afbr-2057	126	39	kantudu	kantudu	NOUN
afbr-2057	126	40	et	et	PROPN
afbr-2057	126	41	al	al	PROPN
afbr-2057	126	42	.	.	PROPN
afbr-2057	126	43	,	,	PUNCT
afbr-2057	126	44	australian	australian	ADJ
afbr-2057	126	45	finance	finance	NOUN
afbr-2057	126	46	&	&	CCONJ
afbr-2057	126	47	banking	banking	PROPN
afbr-2057	126	48	review	review	NOUN
afbr-2057	126	49	7(1	7(1	NUM
afbr-2057	126	50	)	)	PUNCT
afbr-2057	126	51	(	(	PUNCT
afbr-2057	126	52	2023	2023	NUM
afbr-2057	126	53	)	)	PUNCT
afbr-2057	126	54	,	,	PUNCT
afbr-2057	126	55	1	1	NUM
afbr-2057	126	56	-	-	SYM
afbr-2057	126	57	8	8	NUM
afbr-2057	126	58	5	5	NUM
afbr-2057	126	59	total	total	NOUN
afbr-2057	126	60	market	market	NOUN
afbr-2057	126	61	value	value	NOUN
afbr-2057	126	62	of	of	ADP
afbr-2057	126	63	share	share	NOUN
afbr-2057	126	64	x	x	SYM
afbr-2057	126	65	100	100	NUM
afbr-2057	126	66	book	book	NOUN
afbr-2057	126	67	value	value	NOUN
afbr-2057	126	68	of	of	ADP
afbr-2057	126	69	share	share	NOUN
afbr-2057	126	70	where	where	SCONJ
afbr-2057	126	71	;	;	PUNCT
afbr-2057	126	72	market	market	NOUN
afbr-2057	126	73	value	value	NOUN
afbr-2057	126	74	=	=	SYM
afbr-2057	126	75	current	current	ADJ
afbr-2057	126	76	market	market	NOUN
afbr-2057	126	77	price	price	NOUN
afbr-2057	126	78	of	of	ADP
afbr-2057	126	79	share	share	NOUN
afbr-2057	126	80	x	x	PUNCT
afbr-2057	126	81	number	number	NOUN
afbr-2057	126	82	of	of	ADP
afbr-2057	126	83	shares/	shares/	NUM
afbr-2057	126	84	divided	divide	VERB
afbr-2057	126	85	by	by	ADP
afbr-2057	126	86	number	number	NOUN
afbr-2057	126	87	of	of	ADP
afbr-2057	126	88	outstanding	outstanding	ADJ
afbr-2057	126	89	shares	share	NOUN
afbr-2057	126	90	book	book	NOUN
afbr-2057	126	91	value=	value=	NUM
afbr-2057	126	92	book	book	NOUN
afbr-2057	126	93	value	value	NOUN
afbr-2057	126	94	of	of	ADP
afbr-2057	126	95	equity	equity	NOUN
afbr-2057	126	96	csrd	csrd	NOUN
afbr-2057	126	97	is	be	AUX
afbr-2057	126	98	the	the	DET
afbr-2057	126	99	independent	independent	ADJ
afbr-2057	126	100	variable	variable	NOUN
afbr-2057	126	101	and	and	CCONJ
afbr-2057	126	102	is	be	AUX
afbr-2057	126	103	measured	measure	VERB
afbr-2057	126	104	by	by	ADP
afbr-2057	126	105	taking	take	VERB
afbr-2057	126	106	the	the	DET
afbr-2057	126	107	csrd	csrd	NOUN
afbr-2057	126	108	index	index	NOUN
afbr-2057	126	109	as	as	ADP
afbr-2057	126	110	total	total	ADJ
afbr-2057	126	111	disclosure	disclosure	NOUN
afbr-2057	126	112	by	by	ADP
afbr-2057	126	113	company	company	NOUN
afbr-2057	126	114	(	(	PUNCT
afbr-2057	126	115	i	i	NOUN
afbr-2057	126	116	)	)	PUNCT
afbr-2057	126	117	x	x	SYM
afbr-2057	126	118	100	100	NUM
afbr-2057	126	119	total	total	ADJ
afbr-2057	126	120	maximum	maximum	ADJ
afbr-2057	126	121	disclosure	disclosure	NOUN
afbr-2057	126	122	score	score	NOUN
afbr-2057	126	123	(	(	PUNCT
afbr-2057	126	124	21	21	NUM
afbr-2057	126	125	)	)	PUNCT
afbr-2057	126	126	foreign	foreign	ADJ
afbr-2057	126	127	ownership	ownership	NOUN
afbr-2057	126	128	(	(	PUNCT
afbr-2057	126	129	frown	frown	NOUN
afbr-2057	126	130	)	)	PUNCT
afbr-2057	127	1	=	=	SYM
afbr-2057	127	2	number	number	NOUN
afbr-2057	127	3	of	of	ADP
afbr-2057	127	4	shares	share	NOUN
afbr-2057	127	5	owned	own	VERB
afbr-2057	127	6	by	by	ADP
afbr-2057	127	7	foreign	foreign	ADJ
afbr-2057	127	8	investors	investor	NOUN
afbr-2057	127	9	total	total	ADJ
afbr-2057	127	10	number	number	NOUN
afbr-2057	127	11	of	of	ADP
afbr-2057	127	12	outstanding	outstanding	ADJ
afbr-2057	127	13	shared	share	VERB
afbr-2057	127	14	control	control	NOUN
afbr-2057	127	15	variables	variable	NOUN
afbr-2057	127	16	leverage	leverage	NOUN
afbr-2057	127	17	(	(	PUNCT
afbr-2057	127	18	lev	lev	NOUN
afbr-2057	127	19	)	)	PUNCT
afbr-2057	127	20	=	=	PUNCT
afbr-2057	127	21	total	total	ADJ
afbr-2057	127	22	debt	debt	NOUN
afbr-2057	127	23	.	.	PUNCT
afbr-2057	128	1	total	total	ADJ
afbr-2057	128	2	asset	asset	NOUN
afbr-2057	128	3	age=	age=	PROPN
afbr-2057	128	4	year	year	NOUN
afbr-2057	128	5	of	of	ADP
afbr-2057	128	6	listening	listen	VERB
afbr-2057	128	7	in	in	ADP
afbr-2057	128	8	analyzing	analyze	VERB
afbr-2057	128	9	the	the	DET
afbr-2057	128	10	data	datum	NOUN
afbr-2057	128	11	collected	collect	VERB
afbr-2057	128	12	,	,	PUNCT
afbr-2057	128	13	ordinary	ordinary	ADJ
afbr-2057	128	14	least	least	ADJ
afbr-2057	128	15	square	square	ADJ
afbr-2057	128	16	(	(	PUNCT
afbr-2057	128	17	ols	ol	NOUN
afbr-2057	128	18	)	)	PUNCT
afbr-2057	128	19	regression	regression	NOUN
afbr-2057	128	20	technique	technique	NOUN
afbr-2057	128	21	is	be	AUX
afbr-2057	128	22	used	use	VERB
afbr-2057	128	23	to	to	PART
afbr-2057	128	24	estimates	estimate	VERB
afbr-2057	128	25	the	the	DET
afbr-2057	128	26	model	model	NOUN
afbr-2057	128	27	.	.	PUNCT
afbr-2057	129	1	the	the	DET
afbr-2057	129	2	robustness	robustness	NOUN
afbr-2057	129	3	test	test	NOUN
afbr-2057	129	4	was	be	AUX
afbr-2057	129	5	conducted	conduct	VERB
afbr-2057	129	6	in	in	ADP
afbr-2057	129	7	order	order	NOUN
afbr-2057	129	8	to	to	PART
afbr-2057	129	9	ensure	ensure	VERB
afbr-2057	129	10	the	the	DET
afbr-2057	129	11	validity	validity	NOUN
afbr-2057	129	12	of	of	ADP
afbr-2057	129	13	all	all	DET
afbr-2057	129	14	statistical	statistical	ADJ
afbr-2057	129	15	inferences	inference	NOUN
afbr-2057	129	16	for	for	ADP
afbr-2057	129	17	the	the	DET
afbr-2057	129	18	study	study	NOUN
afbr-2057	129	19	,	,	PUNCT
afbr-2057	129	20	so	so	SCONJ
afbr-2057	129	21	as	as	SCONJ
afbr-2057	129	22	to	to	PART
afbr-2057	129	23	assess	assess	VERB
afbr-2057	129	24	the	the	DET
afbr-2057	129	25	impact	impact	NOUN
afbr-2057	129	26	of	of	ADP
afbr-2057	129	27	distribution	distribution	NOUN
afbr-2057	129	28	problems	problem	NOUN
afbr-2057	129	29	in	in	ADP
afbr-2057	129	30	addition	addition	NOUN
afbr-2057	129	31	to	to	ADP
afbr-2057	129	32	the	the	DET
afbr-2057	129	33	problems	problem	NOUN
afbr-2057	129	34	of	of	ADP
afbr-2057	129	35	outliers	outlier	NOUN
afbr-2057	129	36	before	before	ADP
afbr-2057	129	37	deciding	decide	VERB
afbr-2057	129	38	on	on	ADP
afbr-2057	129	39	the	the	DET
afbr-2057	129	40	appropriate	appropriate	ADJ
afbr-2057	129	41	statistical	statistical	ADJ
afbr-2057	129	42	method	method	NOUN
afbr-2057	129	43	to	to	PART
afbr-2057	129	44	use	use	VERB
afbr-2057	129	45	.	.	PUNCT
afbr-2057	130	1	the	the	DET
afbr-2057	130	2	robustness	robustness	NOUN
afbr-2057	130	3	test	test	NOUN
afbr-2057	130	4	gives	give	VERB
afbr-2057	130	5	concrete	concrete	ADJ
afbr-2057	130	6	evidence	evidence	NOUN
afbr-2057	130	7	that	that	SCONJ
afbr-2057	130	8	the	the	DET
afbr-2057	130	9	regression	regression	NOUN
afbr-2057	130	10	data	data	NOUN
afbr-2057	130	11	is	be	AUX
afbr-2057	130	12	free	free	ADJ
afbr-2057	130	13	of	of	ADP
afbr-2057	130	14	regression	regression	NOUN
afbr-2057	130	15	errors	error	NOUN
afbr-2057	130	16	capable	capable	ADJ
afbr-2057	130	17	of	of	ADP
afbr-2057	130	18	invalidating	invalidate	VERB
afbr-2057	130	19	the	the	DET
afbr-2057	130	20	research	research	NOUN
afbr-2057	130	21	’s	’s	PART
afbr-2057	130	22	regression	regression	NOUN
afbr-2057	130	23	assumptions	assumption	NOUN
afbr-2057	130	24	.	.	PUNCT
afbr-2057	131	1	this	this	PRON
afbr-2057	131	2	makes	make	VERB
afbr-2057	131	3	the	the	DET
afbr-2057	131	4	regression	regression	NOUN
afbr-2057	131	5	estimates	estimate	NOUN
afbr-2057	131	6	reliable	reliable	ADJ
afbr-2057	131	7	and	and	CCONJ
afbr-2057	131	8	enhances	enhance	VERB
afbr-2057	131	9	its	its	PRON
afbr-2057	131	10	accuracy	accuracy	NOUN
afbr-2057	131	11	.	.	PUNCT
afbr-2057	132	1	the	the	DET
afbr-2057	132	2	tests	test	NOUN
afbr-2057	132	3	carried	carry	VERB
afbr-2057	132	4	out	out	ADP
afbr-2057	132	5	include	include	VERB
afbr-2057	132	6	vif	vif	NOUN
afbr-2057	132	7	and	and	CCONJ
afbr-2057	132	8	heteroskedasticity	heteroskedasticity	NOUN
afbr-2057	132	9	test	test	NOUN
afbr-2057	132	10	.	.	PUNCT
afbr-2057	133	1	results	result	NOUN
afbr-2057	133	2	and	and	CCONJ
afbr-2057	133	3	discussions	discussion	NOUN
afbr-2057	133	4	the	the	DET
afbr-2057	133	5	descriptive	descriptive	ADJ
afbr-2057	133	6	results	result	NOUN
afbr-2057	133	7	of	of	ADP
afbr-2057	133	8	all	all	DET
afbr-2057	133	9	the	the	DET
afbr-2057	133	10	variables	variable	NOUN
afbr-2057	133	11	are	be	AUX
afbr-2057	133	12	presented	present	VERB
afbr-2057	133	13	in	in	ADP
afbr-2057	133	14	table	table	NOUN
afbr-2057	133	15	1	1	NUM
afbr-2057	133	16	below	below	ADP
afbr-2057	133	17	table	table	NOUN
afbr-2057	133	18	1	1	NUM
afbr-2057	133	19	.	.	PUNCT
afbr-2057	133	20	descriptive	descriptive	ADJ
afbr-2057	133	21	statistics	statistic	NOUN
afbr-2057	133	22	of	of	ADP
afbr-2057	133	23	the	the	DET
afbr-2057	133	24	variables	variable	NOUN
afbr-2057	133	25	variables	variable	NOUN
afbr-2057	133	26	mean	mean	VERB
afbr-2057	133	27	std	std	X
afbr-2057	133	28	.	.	PROPN
afbr-2057	133	29	dev	dev	PROPN
afbr-2057	133	30	min	min	PROPN
afbr-2057	133	31	max	max	PROPN
afbr-2057	133	32	obs	obs	PROPN
afbr-2057	133	33	tobin	tobin	PROPN
afbr-2057	133	34	’s	’s	PART
afbr-2057	133	35	q	q	PROPN
afbr-2057	133	36	24	24	NUM
afbr-2057	133	37	.	.	PUNCT
afbr-2057	134	1	11543	11543	NUM
afbr-2057	134	2	28.03628	28.03628	NUM
afbr-2057	134	3	0.035763	0.035763	NUM
afbr-2057	134	4	79.05293	79.05293	NUM
afbr-2057	134	5	40	40	NUM
afbr-2057	134	6	csrd	csrd	NOUN
afbr-2057	134	7	0.77430	0.77430	NUM
afbr-2057	134	8	0.191895	0.191895	NUM
afbr-2057	134	9	0.46667	0.46667	NUM
afbr-2057	134	10	0.971905	0.971905	NUM
afbr-2057	134	11	40	40	NUM
afbr-2057	134	12	frown	frown	VERB
afbr-2057	134	13	0.29587	0.29587	NUM
afbr-2057	134	14	0.322846	0.322846	NUM
afbr-2057	134	15	0	0	NUM
afbr-2057	134	16	0.77809	0.77809	NUM
afbr-2057	134	17	40	40	NUM
afbr-2057	134	18	lev	lev	NOUN
afbr-2057	134	19	0.61597	0.61597	NUM
afbr-2057	134	20	0.19379	0.19379	NUM
afbr-2057	134	21	0.04485	0.04485	NUM
afbr-2057	134	22	0.842001	0.842001	NUM
afbr-2057	134	23	40	40	NUM
afbr-2057	134	24	age	age	NOUN
afbr-2057	134	25	34.4	34.4	NUM
afbr-2057	134	26	11.95462	11.95462	NUM
afbr-2057	134	27	4	4	NUM
afbr-2057	134	28	45	45	NUM
afbr-2057	134	29	40	40	NUM
afbr-2057	134	30	source	source	NOUN
afbr-2057	134	31	:	:	PUNCT
afbr-2057	134	32	generated	generate	VERB
afbr-2057	134	33	using	use	VERB
afbr-2057	134	34	stata	stata	NOUN
afbr-2057	134	35	12.0	12.0	NUM
afbr-2057	134	36	table	table	NOUN
afbr-2057	134	37	1	1	NUM
afbr-2057	134	38	shows	show	VERB
afbr-2057	134	39	that	that	SCONJ
afbr-2057	134	40	the	the	DET
afbr-2057	134	41	average	average	ADJ
afbr-2057	134	42	share	share	NOUN
afbr-2057	134	43	value	value	NOUN
afbr-2057	134	44	of	of	ADP
afbr-2057	134	45	the	the	DET
afbr-2057	134	46	firms	firm	NOUN
afbr-2057	134	47	over	over	ADP
afbr-2057	134	48	the	the	DET
afbr-2057	134	49	study	study	NOUN
afbr-2057	134	50	period	period	NOUN
afbr-2057	134	51	is	be	AUX
afbr-2057	134	52	n24.12	n24.12	ADJ
afbr-2057	134	53	with	with	ADP
afbr-2057	134	54	a	a	DET
afbr-2057	134	55	standard	standard	ADJ
afbr-2057	134	56	deviation	deviation	NOUN
afbr-2057	134	57	of	of	ADP
afbr-2057	134	58	28.03628	28.03628	NUM
afbr-2057	134	59	and	and	CCONJ
afbr-2057	134	60	a	a	DET
afbr-2057	134	61	minimum	minimum	ADJ
afbr-2057	134	62	and	and	CCONJ
afbr-2057	134	63	maximum	maximum	ADJ
afbr-2057	134	64	value	value	NOUN
afbr-2057	134	65	of	of	ADP
afbr-2057	134	66	3k	3k	PRON
afbr-2057	134	67	and	and	CCONJ
afbr-2057	134	68	n79	n79	NOUN
afbr-2057	134	69	respectively	respectively	ADV
afbr-2057	134	70	.	.	PUNCT
afbr-2057	135	1	the	the	DET
afbr-2057	135	2	results	result	NOUN
afbr-2057	135	3	also	also	ADV
afbr-2057	135	4	shows	show	VERB
afbr-2057	135	5	that	that	SCONJ
afbr-2057	135	6	the	the	DET
afbr-2057	135	7	average	average	ADJ
afbr-2057	135	8	csr	csr	NOUN
afbr-2057	135	9	disclosure	disclosure	NOUN
afbr-2057	135	10	by	by	ADP
afbr-2057	135	11	firms	firm	NOUN
afbr-2057	135	12	are	be	AUX
afbr-2057	135	13	77	77	NUM
afbr-2057	135	14	%	%	NOUN
afbr-2057	135	15	which	which	PRON
afbr-2057	135	16	indicate	indicate	VERB
afbr-2057	135	17	that	that	SCONJ
afbr-2057	135	18	oil	oil	NOUN
afbr-2057	135	19	and	and	CCONJ
afbr-2057	135	20	gas	gas	NOUN
afbr-2057	135	21	companies	company	NOUN
afbr-2057	135	22	discloses	disclose	VERB
afbr-2057	135	23	more	more	ADJ
afbr-2057	135	24	information	information	NOUN
afbr-2057	135	25	on	on	ADP
afbr-2057	135	26	csr	csr	NOUN
afbr-2057	135	27	during	during	ADP
afbr-2057	135	28	the	the	DET
afbr-2057	135	29	period	period	NOUN
afbr-2057	135	30	of	of	ADP
afbr-2057	135	31	the	the	DET
afbr-2057	135	32	study	study	NOUN
afbr-2057	135	33	.	.	PUNCT
afbr-2057	136	1	foreign	foreign	ADJ
afbr-2057	136	2	ownership	ownership	NOUN
afbr-2057	136	3	(	(	PUNCT
afbr-2057	136	4	fro	fro	NOUN
afbr-2057	136	5	)	)	PUNCT
afbr-2057	136	6	has	have	VERB
afbr-2057	136	7	a	a	DET
afbr-2057	136	8	mean	mean	NOUN
afbr-2057	136	9	of	of	ADP
afbr-2057	136	10	approximately	approximately	ADV
afbr-2057	136	11	of	of	ADP
afbr-2057	136	12	30	30	NUM
afbr-2057	136	13	%	%	NOUN
afbr-2057	136	14	shares	share	NOUN
afbr-2057	136	15	own	own	ADJ
afbr-2057	136	16	by	by	ADP
afbr-2057	136	17	foreign	foreign	ADJ
afbr-2057	136	18	investors	investor	NOUN
afbr-2057	136	19	in	in	ADP
afbr-2057	136	20	the	the	DET
afbr-2057	136	21	listed	list	VERB
afbr-2057	136	22	oil	oil	NOUN
afbr-2057	136	23	and	and	CCONJ
afbr-2057	136	24	gas	gas	NOUN
afbr-2057	136	25	companies	company	NOUN
afbr-2057	136	26	in	in	ADP
afbr-2057	136	27	nigeria	nigeria	PROPN
afbr-2057	136	28	with	with	ADP
afbr-2057	136	29	the	the	DET
afbr-2057	136	30	minimum	minimum	ADJ
afbr-2057	136	31	and	and	CCONJ
afbr-2057	136	32	maximum	maximum	ADJ
afbr-2057	136	33	value	value	NOUN
afbr-2057	136	34	of	of	ADP
afbr-2057	136	35	0.and	0.and	NUM
afbr-2057	136	36	78	78	NUM
afbr-2057	136	37	%	%	NOUN
afbr-2057	136	38	number	number	NOUN
afbr-2057	136	39	of	of	ADP
afbr-2057	136	40	shares	share	NOUN
afbr-2057	136	41	.	.	PUNCT
afbr-2057	137	1	leverage	leverage	NOUN
afbr-2057	137	2	being	be	AUX
afbr-2057	137	3	a	a	DET
afbr-2057	137	4	control	control	NOUN
afbr-2057	137	5	variable	variable	NOUN
afbr-2057	137	6	has	have	VERB
afbr-2057	137	7	a	a	DET
afbr-2057	137	8	means	means	NOUN
afbr-2057	137	9	of	of	ADP
afbr-2057	137	10	61	61	NUM
afbr-2057	137	11	%	%	NOUN
afbr-2057	137	12	debt	debt	NOUN
afbr-2057	137	13	to	to	ADP
afbr-2057	137	14	equity	equity	NOUN
afbr-2057	137	15	ratio	ratio	NOUN
afbr-2057	137	16	with	with	ADP
afbr-2057	137	17	minimum	minimum	ADJ
afbr-2057	137	18	and	and	CCONJ
afbr-2057	137	19	maximum	maximum	ADJ
afbr-2057	137	20	value	value	NOUN
afbr-2057	137	21	of	of	ADP
afbr-2057	137	22	4	4	NUM
afbr-2057	137	23	%	%	NOUN
afbr-2057	137	24	and	and	CCONJ
afbr-2057	137	25	84	84	NUM
afbr-2057	137	26	%	%	NOUN
afbr-2057	137	27	respectively	respectively	ADV
afbr-2057	137	28	.	.	PUNCT
afbr-2057	138	1	age	age	NOUN
afbr-2057	138	2	as	as	SCONJ
afbr-2057	138	3	second	second	ADJ
afbr-2057	138	4	control	control	NOUN
afbr-2057	138	5	variables	variable	NOUN
afbr-2057	138	6	have	have	VERB
afbr-2057	138	7	an	an	DET
afbr-2057	138	8	average	average	ADJ
afbr-2057	138	9	means	mean	NOUN
afbr-2057	138	10	of	of	ADP
afbr-2057	138	11	34	34	NUM
afbr-2057	138	12	years	year	NOUN
afbr-2057	138	13	with	with	ADP
afbr-2057	138	14	the	the	DET
afbr-2057	138	15	minimum	minimum	NOUN
afbr-2057	138	16	and	and	CCONJ
afbr-2057	138	17	maximum	maximum	NOUN
afbr-2057	138	18	of	of	ADP
afbr-2057	138	19	34	34	NUM
afbr-2057	138	20	and	and	CCONJ
afbr-2057	138	21	45	45	NUM
afbr-2057	138	22	years	year	NOUN
afbr-2057	138	23	respectively	respectively	ADV
afbr-2057	138	24	.	.	PUNCT
afbr-2057	139	1	table	table	NOUN
afbr-2057	139	2	2	2	NUM
afbr-2057	139	3	.	.	PUNCT
afbr-2057	139	4	correlation	correlation	NOUN
afbr-2057	139	5	matrix	matrix	NOUN
afbr-2057	139	6	of	of	ADP
afbr-2057	139	7	dependent	dependent	ADJ
afbr-2057	139	8	and	and	CCONJ
afbr-2057	139	9	independent	independent	ADJ
afbr-2057	139	10	variables	variable	NOUN
afbr-2057	139	11	correlation	correlation	NOUN
afbr-2057	139	12	tobin	tobin	NOUN
afbr-2057	139	13	’	'	PUNCT
afbr-2057	139	14	q	q	PROPN
afbr-2057	139	15	csrd	csrd	NOUN
afbr-2057	139	16	frown	frown	VERB
afbr-2057	139	17	age	age	NOUN
afbr-2057	139	18	firmsize	firmsize	PROPN
afbr-2057	139	19	tobin	tobin	PROPN
afbr-2057	139	20	’s	’s	PART
afbr-2057	139	21	q	q	PROPN
afbr-2057	139	22	1	1	NUM
afbr-2057	139	23	csrd	csrd	NOUN
afbr-2057	139	24	0.3949	0.3949	NUM
afbr-2057	139	25	1	1	NUM
afbr-2057	139	26	frown	frown	VERB
afbr-2057	139	27	0.1847	0.1847	NUM
afbr-2057	139	28	0.3355	0.3355	NUM
afbr-2057	139	29	1	1	NUM
afbr-2057	139	30	lev	lev	NOUN
afbr-2057	139	31	0.0217	0.0217	NUM
afbr-2057	139	32	0.0873	0.0873	NUM
afbr-2057	139	33	0.1489	0.1489	NUM
afbr-2057	139	34	1	1	NUM
afbr-2057	139	35	age	age	NOUN
afbr-2057	139	36	-0.1145	-0.1145	NOUN
afbr-2057	139	37	0.1572	0.1572	NUM
afbr-2057	139	38	0.05440	0.05440	NUM
afbr-2057	139	39	0.5061	0.5061	NUM
afbr-2057	139	40	1	1	NUM
afbr-2057	139	41	source	source	NOUN
afbr-2057	139	42	:	:	PUNCT
afbr-2057	139	43	generated	generate	VERB
afbr-2057	139	44	using	use	VERB
afbr-2057	139	45	stata	stata	NOUN
afbr-2057	139	46	12.0	12.0	NUM
afbr-2057	139	47	table	table	NOUN
afbr-2057	139	48	2	2	NUM
afbr-2057	139	49	shows	show	VERB
afbr-2057	139	50	the	the	DET
afbr-2057	139	51	correlation	correlation	NOUN
afbr-2057	139	52	between	between	ADP
afbr-2057	139	53	the	the	DET
afbr-2057	139	54	dependent	dependent	ADJ
afbr-2057	139	55	and	and	CCONJ
afbr-2057	139	56	explanatory	explanatory	ADJ
afbr-2057	139	57	variables	variable	NOUN
afbr-2057	139	58	.	.	PUNCT
afbr-2057	140	1	it	it	PRON
afbr-2057	140	2	shows	show	VERB
afbr-2057	140	3	a	a	DET
afbr-2057	140	4	positive	positive	ADJ
afbr-2057	140	5	relationship	relationship	NOUN
afbr-2057	140	6	between	between	ADP
afbr-2057	140	7	tobin	tobin	PROPN
afbr-2057	140	8	’s	’s	PART
afbr-2057	140	9	q	q	NOUN
afbr-2057	140	10	and	and	CCONJ
afbr-2057	140	11	csrd	csrd	NOUN
afbr-2057	140	12	to	to	ADP
afbr-2057	140	13	the	the	DET
afbr-2057	140	14	tune	tune	NOUN
afbr-2057	140	15	of	of	ADP
afbr-2057	140	16	0.3949	0.3949	NUM
afbr-2057	140	17	.	.	PUNCT
afbr-2057	141	1	the	the	DET
afbr-2057	141	2	results	result	NOUN
afbr-2057	141	3	also	also	ADV
afbr-2057	141	4	shows	show	VERB
afbr-2057	141	5	a	a	DET
afbr-2057	141	6	positive	positive	ADJ
afbr-2057	141	7	relationship	relationship	NOUN
afbr-2057	141	8	between	between	ADP
afbr-2057	141	9	tobin	tobin	PROPN
afbr-2057	141	10	’s	’s	PART
afbr-2057	141	11	q	q	NOUN
afbr-2057	141	12	and	and	CCONJ
afbr-2057	141	13	fro	fro	NOUN
afbr-2057	141	14	(	(	PUNCT
afbr-2057	141	15	0.1847	0.1847	NUM
afbr-2057	141	16	)	)	PUNCT
afbr-2057	141	17	,	,	PUNCT
afbr-2057	141	18	leverage	leverage	NOUN
afbr-2057	141	19	and	and	CCONJ
afbr-2057	141	20	tobin	tobin	NOUN
afbr-2057	141	21	’s	’s	PART
afbr-2057	141	22	q	q	PROPN
afbr-2057	141	23	also	also	ADV
afbr-2057	141	24	shows	show	VERB
afbr-2057	141	25	positive	positive	ADJ
afbr-2057	141	26	sign	sign	NOUN
afbr-2057	141	27	(	(	PUNCT
afbr-2057	141	28	0.0217	0.0217	NUM
afbr-2057	141	29	)	)	PUNCT
afbr-2057	141	30	.	.	PUNCT
afbr-2057	142	1	however	however	ADV
afbr-2057	142	2	,	,	PUNCT
afbr-2057	142	3	a	a	DET
afbr-2057	142	4	negative	negative	ADJ
afbr-2057	142	5	relationship	relationship	NOUN
afbr-2057	142	6	exist	exist	VERB
afbr-2057	142	7	between	between	ADP
afbr-2057	142	8	tobin	tobin	PROPN
afbr-2057	142	9	’s	’s	PART
afbr-2057	142	10	q	q	NOUN
afbr-2057	142	11	and	and	CCONJ
afbr-2057	142	12	age	age	NOUN
afbr-2057	142	13	of	of	ADP
afbr-2057	142	14	the	the	DET
afbr-2057	142	15	firm	firm	NOUN
afbr-2057	142	16	to	to	ADP
afbr-2057	142	17	the	the	DET
afbr-2057	142	18	tune	tune	NOUN
afbr-2057	142	19	of	of	ADP
afbr-2057	142	20	-0.1145	-0.1145	NOUN
afbr-2057	142	21	.	.	PUNCT
afbr-2057	143	1	the	the	DET
afbr-2057	143	2	correlations	correlation	NOUN
afbr-2057	143	3	are	be	AUX
afbr-2057	143	4	generally	generally	ADV
afbr-2057	143	5	low	low	ADJ
afbr-2057	143	6	,	,	PUNCT
afbr-2057	143	7	meaning	mean	VERB
afbr-2057	143	8	there	there	PRON
afbr-2057	143	9	is	be	VERB
afbr-2057	143	10	no	no	DET
afbr-2057	143	11	problem	problem	NOUN
afbr-2057	143	12	of	of	ADP
afbr-2057	143	13	collinearity	collinearity	NOUN
afbr-2057	143	14	.	.	PUNCT
afbr-2057	144	1	this	this	PRON
afbr-2057	144	2	is	be	AUX
afbr-2057	144	3	further	far	ADV
afbr-2057	144	4	buttressed	buttress	VERB
afbr-2057	144	5	by	by	ADP
afbr-2057	144	6	the	the	DET
afbr-2057	144	7	results	result	NOUN
afbr-2057	144	8	of	of	ADP
afbr-2057	144	9	the	the	DET
afbr-2057	144	10	variance	variance	NOUN
afbr-2057	144	11	inflation	inflation	NOUN
afbr-2057	144	12	factor	factor	NOUN
afbr-2057	144	13	(	(	PUNCT
afbr-2057	144	14	vif	vif	NOUN
afbr-2057	144	15	)	)	PUNCT
afbr-2057	144	16	test	test	NOUN
afbr-2057	144	17	performance	performance	NOUN
afbr-2057	144	18	.	.	PUNCT
afbr-2057	145	1	the	the	DET
afbr-2057	145	2	vif	vif	PROPN
afbr-2057	145	3	results	result	NOUN
afbr-2057	145	4	are	be	AUX
afbr-2057	145	5	substantially	substantially	ADV
afbr-2057	145	6	lower	low	ADJ
afbr-2057	145	7	than	than	ADP
afbr-2057	145	8	5.0	5.0	NUM
afbr-2057	145	9	as	as	SCONJ
afbr-2057	145	10	the	the	DET
afbr-2057	145	11	value	value	NOUN
afbr-2057	145	12	ranges	range	VERB
afbr-2057	145	13	from	from	ADP
afbr-2057	145	14	1.03	1.03	NUM
afbr-2057	145	15	-	-	SYM
afbr-2057	145	16	1.37	1.37	NUM
afbr-2057	145	17	.	.	PUNCT
afbr-2057	146	1	this	this	PRON
afbr-2057	146	2	provides	provide	VERB
afbr-2057	146	3	evidence	evidence	NOUN
afbr-2057	146	4	that	that	SCONJ
afbr-2057	146	5	there	there	PRON
afbr-2057	146	6	is	be	VERB
afbr-2057	146	7	no	no	DET
afbr-2057	146	8	collinearity	collinearity	NOUN
afbr-2057	146	9	.	.	PUNCT
afbr-2057	147	1	kantudu	kantudu	NOUN
afbr-2057	147	2	et	et	PROPN
afbr-2057	147	3	al	al	PROPN
afbr-2057	147	4	.	.	PROPN
afbr-2057	147	5	,	,	PUNCT
afbr-2057	147	6	australian	australian	ADJ
afbr-2057	147	7	finance	finance	NOUN
afbr-2057	147	8	&	&	CCONJ
afbr-2057	147	9	banking	banking	PROPN
afbr-2057	147	10	review	review	NOUN
afbr-2057	147	11	7(1	7(1	NUM
afbr-2057	147	12	)	)	PUNCT
afbr-2057	147	13	(	(	PUNCT
afbr-2057	147	14	2023	2023	NUM
afbr-2057	147	15	)	)	PUNCT
afbr-2057	147	16	,	,	PUNCT
afbr-2057	147	17	1	1	NUM
afbr-2057	147	18	-	-	SYM
afbr-2057	147	19	8	8	NUM
afbr-2057	147	20	6	6	NUM
afbr-2057	147	21	table	table	NOUN
afbr-2057	147	22	3	3	NUM
afbr-2057	147	23	,	,	PUNCT
afbr-2057	147	24	shows	show	VERB
afbr-2057	147	25	the	the	DET
afbr-2057	147	26	regression	regression	NOUN
afbr-2057	147	27	results	result	NOUN
afbr-2057	147	28	of	of	ADP
afbr-2057	147	29	the	the	DET
afbr-2057	147	30	dependent	dependent	ADJ
afbr-2057	147	31	variable	variable	NOUN
afbr-2057	147	32	(	(	PUNCT
afbr-2057	147	33	tobin	tobin	PROPN
afbr-2057	147	34	’s	’s	PART
afbr-2057	147	35	q	q	NOUN
afbr-2057	147	36	)	)	PUNCT
afbr-2057	147	37	and	and	CCONJ
afbr-2057	147	38	the	the	DET
afbr-2057	147	39	explanatory	explanatory	ADJ
afbr-2057	147	40	variables	variable	NOUN
afbr-2057	147	41	which	which	PRON
afbr-2057	147	42	shows	show	VERB
afbr-2057	147	43	the	the	DET
afbr-2057	147	44	direct	direct	ADJ
afbr-2057	147	45	relationship	relationship	NOUN
afbr-2057	147	46	between	between	ADP
afbr-2057	147	47	csrd	csrd	NOUN
afbr-2057	147	48	and	and	CCONJ
afbr-2057	147	49	firm	firm	ADJ
afbr-2057	147	50	value	value	NOUN
afbr-2057	147	51	,	,	PUNCT
afbr-2057	147	52	foreign	foreign	ADJ
afbr-2057	147	53	ownership	ownership	NOUN
afbr-2057	147	54	and	and	CCONJ
afbr-2057	147	55	firm	firm	ADJ
afbr-2057	147	56	value	value	NOUN
afbr-2057	147	57	as	as	ADV
afbr-2057	147	58	well	well	ADV
afbr-2057	147	59	as	as	ADP
afbr-2057	147	60	age	age	NOUN
afbr-2057	147	61	and	and	CCONJ
afbr-2057	147	62	firm	firm	ADJ
afbr-2057	147	63	size	size	NOUN
afbr-2057	147	64	on	on	ADP
afbr-2057	147	65	firm	firm	ADJ
afbr-2057	147	66	value	value	NOUN
afbr-2057	147	67	.	.	PUNCT
afbr-2057	148	1	below	below	ADV
afbr-2057	148	2	is	be	AUX
afbr-2057	148	3	the	the	DET
afbr-2057	148	4	ols	ol	NOUN
afbr-2057	148	5	regression	regression	NOUN
afbr-2057	148	6	result	result	NOUN
afbr-2057	148	7	for	for	ADP
afbr-2057	148	8	the	the	DET
afbr-2057	148	9	first	first	ADJ
afbr-2057	148	10	model	model	NOUN
afbr-2057	148	11	of	of	ADP
afbr-2057	148	12	the	the	DET
afbr-2057	148	13	study	study	NOUN
afbr-2057	148	14	.	.	PUNCT
afbr-2057	149	1	table	table	NOUN
afbr-2057	149	2	3	3	NUM
afbr-2057	149	3	.	.	X
afbr-2057	150	1	panel	panel	NOUN
afbr-2057	150	2	corrected	correct	VERB
afbr-2057	150	3	standard	standard	ADJ
afbr-2057	150	4	error	error	NOUN
afbr-2057	150	5	regression	regression	NOUN
afbr-2057	150	6	result	result	NOUN
afbr-2057	150	7	for	for	ADP
afbr-2057	150	8	model	model	NOUN
afbr-2057	150	9	1	1	NUM
afbr-2057	150	10	tobin	tobin	PROPN
afbr-2057	150	11	’s	’s	PART
afbr-2057	150	12	q	q	PROPN
afbr-2057	150	13	coeff	coeff	PROPN
afbr-2057	150	14	std	std	PROPN
afbr-2057	150	15	,	,	PUNCT
afbr-2057	150	16	err	err	NOUN
afbr-2057	150	17	t	t	NOUN
afbr-2057	150	18	p>(t	p>(t	NOUN
afbr-2057	150	19	)	)	PUNCT
afbr-2057	150	20	csrd	csrd	NOUN
afbr-2057	150	21	61.7206	61.7206	NUM
afbr-2057	150	22	4.37634	4.37634	NUM
afbr-2057	150	23	14.10	14.10	NUM
afbr-2057	150	24	0.000	0.000	NUM
afbr-2057	150	25	lev	lev	NOUN
afbr-2057	150	26	15.67601	15.67601	NUM
afbr-2057	150	27	12.97453	12.97453	NUM
afbr-2057	150	28	1.21	1.21	NUM
afbr-2057	150	29	0.227	0.227	NUM
afbr-2057	150	30	age	age	NOUN
afbr-2057	150	31	0.54627	0.54627	NUM
afbr-2057	150	32	0.11948	0.11948	NUM
afbr-2057	150	33	-4.57	-4.57	NUM
afbr-2057	150	34	0.000	0.000	NUM
afbr-2057	150	35	cons	con	NOUN
afbr-2057	150	36	14.54023	14.54023	NUM
afbr-2057	150	37	5.59191	5.59191	NUM
afbr-2057	150	38	-2.60	-2.60	NUM
afbr-2057	150	39	0.009	0.009	NUM
afbr-2057	150	40	r	r	X
afbr-2057	150	41	-	-	PUNCT
afbr-2057	150	42	square	square	PROPN
afbr-2057	150	43	waid	waid	PROPN
afbr-2057	150	44	chi2	chi2	PROPN
afbr-2057	150	45	prob	prob	PROPN
afbr-2057	150	46	=	=	NOUN
afbr-2057	150	47	0.1957	0.1957	NUM
afbr-2057	150	48	204.91	204.91	NUM
afbr-2057	150	49	0.0000	0.0000	NUM
afbr-2057	150	50	source	source	NOUN
afbr-2057	150	51	:	:	PUNCT
afbr-2057	150	52	generated	generate	VERB
afbr-2057	150	53	using	use	VERB
afbr-2057	150	54	stata	stata	NOUN
afbr-2057	150	55	12.0	12.0	NUM
afbr-2057	150	56	the	the	DET
afbr-2057	150	57	regression	regression	NOUN
afbr-2057	150	58	results	result	NOUN
afbr-2057	150	59	displayed	display	VERB
afbr-2057	150	60	in	in	ADP
afbr-2057	150	61	table	table	NOUN
afbr-2057	150	62	3	3	NUM
afbr-2057	150	63	reveals	reveal	VERB
afbr-2057	150	64	the	the	DET
afbr-2057	150	65	panel	panel	NOUN
afbr-2057	150	66	corrected	correct	VERB
afbr-2057	150	67	standard	standard	ADJ
afbr-2057	150	68	error	error	NOUN
afbr-2057	150	69	(	(	PUNCT
afbr-2057	150	70	pcse	pcse	NOUN
afbr-2057	150	71	)	)	PUNCT
afbr-2057	150	72	estimation	estimation	NOUN
afbr-2057	150	73	produces	produce	VERB
afbr-2057	150	74	r2	r2	NOUN
afbr-2057	150	75	of	of	ADP
afbr-2057	150	76	about	about	ADV
afbr-2057	150	77	19.5	19.5	NUM
afbr-2057	150	78	%	%	NOUN
afbr-2057	150	79	which	which	PRON
afbr-2057	150	80	shows	show	VERB
afbr-2057	150	81	the	the	DET
afbr-2057	150	82	extent	extent	NOUN
afbr-2057	150	83	to	to	PART
afbr-2057	150	84	which	which	PRON
afbr-2057	150	85	changes	change	NOUN
afbr-2057	150	86	in	in	ADP
afbr-2057	150	87	tobin	tobin	NOUN
afbr-2057	150	88	’s	’s	PART
afbr-2057	150	89	q	q	PROPN
afbr-2057	150	90	of	of	ADP
afbr-2057	150	91	the	the	DET
afbr-2057	150	92	listed	list	VERB
afbr-2057	150	93	oil	oil	NOUN
afbr-2057	150	94	and	and	CCONJ
afbr-2057	150	95	gas	gas	NOUN
afbr-2057	150	96	companies	company	NOUN
afbr-2057	150	97	is	be	AUX
afbr-2057	150	98	accounted	account	VERB
afbr-2057	150	99	for	for	ADP
afbr-2057	150	100	by	by	ADP
afbr-2057	150	101	all	all	DET
afbr-2057	150	102	the	the	DET
afbr-2057	150	103	explanatory	explanatory	ADJ
afbr-2057	150	104	variables	variable	NOUN
afbr-2057	150	105	.	.	PUNCT
afbr-2057	151	1	the	the	DET
afbr-2057	151	2	p	p	PROPN
afbr-2057	151	3	value	value	NOUN
afbr-2057	151	4	of	of	ADP
afbr-2057	151	5	the	the	DET
afbr-2057	151	6	0.0000	0.0000	NUM
afbr-2057	151	7	,	,	PUNCT
afbr-2057	151	8	which	which	PRON
afbr-2057	151	9	is	be	AUX
afbr-2057	151	10	extremely	extremely	ADV
afbr-2057	151	11	significant	significant	ADJ
afbr-2057	151	12	,	,	PUNCT
afbr-2057	151	13	confirms	confirm	VERB
afbr-2057	151	14	the	the	DET
afbr-2057	151	15	validity	validity	NOUN
afbr-2057	151	16	of	of	ADP
afbr-2057	151	17	the	the	DET
afbr-2057	151	18	estimated	estimate	VERB
afbr-2057	151	19	model	model	NOUN
afbr-2057	151	20	under	under	ADP
afbr-2057	151	21	the	the	DET
afbr-2057	151	22	pcse	pcse	NOUN
afbr-2057	151	23	.	.	PUNCT
afbr-2057	152	1	similarly	similarly	ADV
afbr-2057	152	2	,	,	PUNCT
afbr-2057	152	3	the	the	DET
afbr-2057	152	4	wald	wald	PROPN
afbr-2057	152	5	chi2	chi2	PROPN
afbr-2057	152	6	is	be	AUX
afbr-2057	152	7	204.91	204.91	NUM
afbr-2057	152	8	,	,	PUNCT
afbr-2057	152	9	implying	imply	VERB
afbr-2057	152	10	that	that	SCONJ
afbr-2057	152	11	the	the	DET
afbr-2057	152	12	model	model	NOUN
afbr-2057	152	13	is	be	AUX
afbr-2057	152	14	fit	fit	ADJ
afbr-2057	152	15	and	and	CCONJ
afbr-2057	152	16	significant	significant	ADJ
afbr-2057	152	17	at	at	ADP
afbr-2057	152	18	5	5	NUM
afbr-2057	152	19	%	%	NOUN
afbr-2057	152	20	significant	significant	ADJ
afbr-2057	152	21	level	level	NOUN
afbr-2057	152	22	considering	consider	VERB
afbr-2057	152	23	the	the	DET
afbr-2057	152	24	rule	rule	NOUN
afbr-2057	152	25	of	of	ADP
afbr-2057	152	26	the	the	DET
afbr-2057	152	27	thumb	thumb	NOUN
afbr-2057	152	28	.	.	PUNCT
afbr-2057	153	1	the	the	DET
afbr-2057	153	2	regression	regression	NOUN
afbr-2057	153	3	results	result	NOUN
afbr-2057	153	4	as	as	SCONJ
afbr-2057	153	5	displayed	display	VERB
afbr-2057	153	6	in	in	ADP
afbr-2057	153	7	table	table	NOUN
afbr-2057	153	8	3	3	NUM
afbr-2057	153	9	shows	show	VERB
afbr-2057	153	10	that	that	SCONJ
afbr-2057	153	11	corporate	corporate	ADJ
afbr-2057	153	12	social	social	ADJ
afbr-2057	153	13	responsibly	responsibly	ADV
afbr-2057	153	14	disclosure	disclosure	NOUN
afbr-2057	153	15	(	(	PUNCT
afbr-2057	153	16	csrd	csrd	NOUN
afbr-2057	153	17	)	)	PUNCT
afbr-2057	153	18	has	have	VERB
afbr-2057	153	19	positive	positive	ADJ
afbr-2057	153	20	and	and	CCONJ
afbr-2057	153	21	significant	significant	ADJ
afbr-2057	153	22	effect	effect	NOUN
afbr-2057	153	23	on	on	ADP
afbr-2057	153	24	the	the	DET
afbr-2057	153	25	value	value	NOUN
afbr-2057	153	26	of	of	ADP
afbr-2057	153	27	listed	list	VERB
afbr-2057	153	28	oil	oil	NOUN
afbr-2057	153	29	and	and	CCONJ
afbr-2057	153	30	gas	gas	NOUN
afbr-2057	153	31	companies	company	NOUN
afbr-2057	153	32	in	in	ADP
afbr-2057	153	33	nigeria	nigeria	PROPN
afbr-2057	153	34	.	.	PUNCT
afbr-2057	154	1	this	this	PRON
afbr-2057	154	2	is	be	AUX
afbr-2057	154	3	evidence	evidence	NOUN
afbr-2057	154	4	by	by	ADP
afbr-2057	154	5	the	the	DET
afbr-2057	154	6	value	value	NOUN
afbr-2057	154	7	of	of	ADP
afbr-2057	154	8	the	the	DET
afbr-2057	154	9	coefficient	coefficient	NOUN
afbr-2057	154	10	(	(	PUNCT
afbr-2057	154	11	34.31863	34.31863	NUM
afbr-2057	154	12	)	)	PUNCT
afbr-2057	154	13	and	and	CCONJ
afbr-2057	154	14	p	p	NOUN
afbr-2057	154	15	value	value	NOUN
afbr-2057	154	16	(	(	PUNCT
afbr-2057	154	17	0.0000	0.0000	NUM
afbr-2057	154	18	)	)	PUNCT
afbr-2057	154	19	.	.	PUNCT
afbr-2057	155	1	this	this	PRON
afbr-2057	155	2	implies	imply	VERB
afbr-2057	155	3	that	that	SCONJ
afbr-2057	155	4	,	,	PUNCT
afbr-2057	155	5	as	as	SCONJ
afbr-2057	155	6	the	the	DET
afbr-2057	155	7	company	company	NOUN
afbr-2057	155	8	discloses	disclose	VERB
afbr-2057	155	9	more	more	ADJ
afbr-2057	155	10	information	information	NOUN
afbr-2057	155	11	on	on	ADP
afbr-2057	155	12	community	community	NOUN
afbr-2057	155	13	relation	relation	NOUN
afbr-2057	155	14	,	,	PUNCT
afbr-2057	155	15	the	the	DET
afbr-2057	155	16	value	value	NOUN
afbr-2057	155	17	of	of	ADP
afbr-2057	155	18	the	the	DET
afbr-2057	155	19	company	company	NOUN
afbr-2057	155	20	increases	increase	VERB
afbr-2057	155	21	.	.	PUNCT
afbr-2057	156	1	therefore	therefore	ADV
afbr-2057	156	2	,	,	PUNCT
afbr-2057	156	3	the	the	DET
afbr-2057	156	4	null	null	ADJ
afbr-2057	156	5	hypothesis	hypothesis	NOUN
afbr-2057	156	6	which	which	PRON
afbr-2057	156	7	stated	state	VERB
afbr-2057	156	8	that	that	SCONJ
afbr-2057	156	9	community	community	NOUN
afbr-2057	156	10	relation	relation	NOUN
afbr-2057	156	11	disclosure	disclosure	NOUN
afbr-2057	156	12	does	do	AUX
afbr-2057	156	13	not	not	PART
afbr-2057	156	14	significantly	significantly	ADV
afbr-2057	156	15	affect	affect	VERB
afbr-2057	156	16	the	the	DET
afbr-2057	156	17	value	value	NOUN
afbr-2057	156	18	of	of	ADP
afbr-2057	156	19	listed	list	VERB
afbr-2057	156	20	oil	oil	NOUN
afbr-2057	156	21	and	and	CCONJ
afbr-2057	156	22	gas	gas	NOUN
afbr-2057	156	23	companies	company	NOUN
afbr-2057	156	24	in	in	ADP
afbr-2057	156	25	nigeria	nigeria	PROPN
afbr-2057	156	26	should	should	AUX
afbr-2057	156	27	be	be	AUX
afbr-2057	156	28	rejected	reject	VERB
afbr-2057	156	29	.	.	PUNCT
afbr-2057	157	1	the	the	DET
afbr-2057	157	2	above	above	ADJ
afbr-2057	157	3	findings	finding	NOUN
afbr-2057	157	4	is	be	AUX
afbr-2057	157	5	consisted	consist	VERB
afbr-2057	157	6	with	with	ADP
afbr-2057	157	7	the	the	DET
afbr-2057	157	8	work	work	NOUN
afbr-2057	157	9	of	of	ADP
afbr-2057	157	10	nguyen	nguyen	NOUN
afbr-2057	157	11	,	,	PUNCT
afbr-2057	157	12	dung	dung	NOUN
afbr-2057	157	13	,	,	PUNCT
afbr-2057	157	14	vu	vu	X
afbr-2057	157	15	,	,	PUNCT
afbr-2057	157	16	and	and	CCONJ
afbr-2057	157	17	houng	houng	PROPN
afbr-2057	157	18	(	(	PUNCT
afbr-2057	157	19	2018	2018	NUM
afbr-2057	157	20	)	)	PUNCT
afbr-2057	157	21	,	,	PUNCT
afbr-2057	157	22	salisu	salisu	PROPN
afbr-2057	157	23	,	,	PUNCT
afbr-2057	157	24	sani	sani	PROPN
afbr-2057	157	25	,	,	PUNCT
afbr-2057	157	26	and	and	CCONJ
afbr-2057	157	27	lawan	lawan	PROPN
afbr-2057	157	28	(	(	PUNCT
afbr-2057	157	29	2018	2018	NUM
afbr-2057	157	30	)	)	PUNCT
afbr-2057	157	31	emeka	emeka	PROPN
afbr-2057	157	32	-	-	PUNCT
afbr-2057	157	33	nwokeji	nwokeji	PROPN
afbr-2057	157	34	(	(	PUNCT
afbr-2057	157	35	2019	2019	NUM
afbr-2057	157	36	)	)	PUNCT
afbr-2057	157	37	.	.	PUNCT
afbr-2057	158	1	however	however	ADV
afbr-2057	158	2	,	,	PUNCT
afbr-2057	158	3	it	it	PRON
afbr-2057	158	4	contradict	contradict	VERB
afbr-2057	158	5	the	the	DET
afbr-2057	158	6	findings	finding	NOUN
afbr-2057	158	7	of	of	ADP
afbr-2057	158	8	sopian	sopian	NOUN
afbr-2057	158	9	and	and	CCONJ
afbr-2057	158	10	mulya	mulya	NOUN
afbr-2057	158	11	(	(	PUNCT
afbr-2057	158	12	2018	2018	NUM
afbr-2057	158	13	)	)	PUNCT
afbr-2057	158	14	.	.	PUNCT
afbr-2057	159	1	table	table	NOUN
afbr-2057	159	2	4	4	NUM
afbr-2057	159	3	.	.	X
afbr-2057	160	1	panel	panel	NOUN
afbr-2057	160	2	corrected	correct	VERB
afbr-2057	160	3	standard	standard	ADJ
afbr-2057	160	4	error	error	NOUN
afbr-2057	160	5	regression	regression	NOUN
afbr-2057	160	6	result	result	NOUN
afbr-2057	160	7	for	for	ADP
afbr-2057	160	8	model	model	NOUN
afbr-2057	160	9	1l	1l	PROPN
afbr-2057	160	10	tobin	tobin	PROPN
afbr-2057	160	11	’s	’s	PART
afbr-2057	160	12	q	q	PROPN
afbr-2057	160	13	coeff	coeff	PROPN
afbr-2057	160	14	std	std	PROPN
afbr-2057	160	15	,	,	PUNCT
afbr-2057	160	16	err	err	NOUN
afbr-2057	160	17	t	t	NOUN
afbr-2057	160	18	p>(t	p>(t	NOUN
afbr-2057	160	19	)	)	PUNCT
afbr-2057	160	20	frown	frown	VERB
afbr-2057	160	21	33.14768	33.14768	NUM
afbr-2057	160	22	13.90577	13.90577	NUM
afbr-2057	160	23	2.38	2.38	NUM
afbr-2057	160	24	0.017	0.017	NUM
afbr-2057	160	25	lev	lev	NOUN
afbr-2057	160	26	26.24191	26.24191	NUM
afbr-2057	160	27	15.47583	15.47583	NUM
afbr-2057	160	28	1.70	1.70	NUM
afbr-2057	160	29	0.090	0.090	NUM
afbr-2057	160	30	age	age	NOUN
afbr-2057	160	31	0.95964	0.95964	NUM
afbr-2057	160	32	0.293292	0.293292	NUM
afbr-2057	160	33	-3.27	-3.27	NUM
afbr-2057	160	34	0.001	0.001	NUM
afbr-2057	160	35	cons	con	NOUN
afbr-2057	160	36	31.15546	31.15546	NUM
afbr-2057	160	37	5.81731	5.81731	NUM
afbr-2057	160	38	5.36	5.36	NUM
afbr-2057	160	39	0.000	0.000	NUM
afbr-2057	160	40	r	r	NOUN
afbr-2057	160	41	-	-	PUNCT
afbr-2057	160	42	square	square	PROPN
afbr-2057	160	43	waid	waid	PROPN
afbr-2057	160	44	chi2	chi2	PROPN
afbr-2057	160	45	prob	prob	PROPN
afbr-2057	161	1	=	=	NOUN
afbr-2057	161	2	0.1211	0.1211	NUM
afbr-2057	161	3	12.95	12.95	NUM
afbr-2057	161	4	0.0047	0.0047	NUM
afbr-2057	161	5	source	source	NOUN
afbr-2057	161	6	:	:	PUNCT
afbr-2057	161	7	generated	generate	VERB
afbr-2057	161	8	using	use	VERB
afbr-2057	161	9	stata	stata	NOUN
afbr-2057	161	10	12.0	12.0	NUM
afbr-2057	161	11	the	the	DET
afbr-2057	161	12	regression	regression	NOUN
afbr-2057	161	13	results	result	NOUN
afbr-2057	161	14	displayed	display	VERB
afbr-2057	161	15	in	in	ADP
afbr-2057	161	16	table	table	NOUN
afbr-2057	161	17	4	4	NUM
afbr-2057	161	18	reveals	reveal	VERB
afbr-2057	161	19	the	the	DET
afbr-2057	161	20	panel	panel	NOUN
afbr-2057	161	21	corrected	correct	VERB
afbr-2057	161	22	standard	standard	ADJ
afbr-2057	161	23	error	error	NOUN
afbr-2057	161	24	(	(	PUNCT
afbr-2057	161	25	pcse	pcse	NOUN
afbr-2057	161	26	)	)	PUNCT
afbr-2057	161	27	estimation	estimation	NOUN
afbr-2057	161	28	produces	produce	VERB
afbr-2057	161	29	r2	r2	NOUN
afbr-2057	161	30	of	of	ADP
afbr-2057	161	31	about	about	ADV
afbr-2057	161	32	12.1	12.1	NUM
afbr-2057	161	33	%	%	NOUN
afbr-2057	161	34	which	which	PRON
afbr-2057	161	35	shows	show	VERB
afbr-2057	161	36	the	the	DET
afbr-2057	161	37	extent	extent	NOUN
afbr-2057	161	38	to	to	PART
afbr-2057	161	39	which	which	PRON
afbr-2057	161	40	changes	change	NOUN
afbr-2057	161	41	in	in	ADP
afbr-2057	161	42	tobin	tobin	NOUN
afbr-2057	161	43	’s	’s	PART
afbr-2057	161	44	q	q	PROPN
afbr-2057	161	45	of	of	ADP
afbr-2057	161	46	the	the	DET
afbr-2057	161	47	listed	list	VERB
afbr-2057	161	48	oil	oil	NOUN
afbr-2057	161	49	and	and	CCONJ
afbr-2057	161	50	gas	gas	NOUN
afbr-2057	161	51	companies	company	NOUN
afbr-2057	161	52	is	be	AUX
afbr-2057	161	53	accounted	account	VERB
afbr-2057	161	54	for	for	ADP
afbr-2057	161	55	by	by	ADP
afbr-2057	161	56	all	all	DET
afbr-2057	161	57	the	the	DET
afbr-2057	161	58	explanatory	explanatory	ADJ
afbr-2057	161	59	variables	variable	NOUN
afbr-2057	161	60	.	.	PUNCT
afbr-2057	162	1	the	the	DET
afbr-2057	162	2	p	p	PROPN
afbr-2057	162	3	value	value	NOUN
afbr-2057	162	4	of	of	ADP
afbr-2057	162	5	the	the	DET
afbr-2057	162	6	0.0047	0.0047	NUM
afbr-2057	162	7	,	,	PUNCT
afbr-2057	162	8	which	which	PRON
afbr-2057	162	9	is	be	AUX
afbr-2057	162	10	extremely	extremely	ADV
afbr-2057	162	11	significant	significant	ADJ
afbr-2057	162	12	,	,	PUNCT
afbr-2057	162	13	confirms	confirm	VERB
afbr-2057	162	14	the	the	DET
afbr-2057	162	15	validity	validity	NOUN
afbr-2057	162	16	of	of	ADP
afbr-2057	162	17	the	the	DET
afbr-2057	162	18	estimated	estimate	VERB
afbr-2057	162	19	model	model	NOUN
afbr-2057	162	20	under	under	ADP
afbr-2057	162	21	the	the	DET
afbr-2057	162	22	pcse	pcse	NOUN
afbr-2057	162	23	.	.	PUNCT
afbr-2057	163	1	similarly	similarly	ADV
afbr-2057	163	2	,	,	PUNCT
afbr-2057	163	3	the	the	DET
afbr-2057	163	4	wald	wald	PROPN
afbr-2057	163	5	chi2	chi2	PROPN
afbr-2057	163	6	is	be	AUX
afbr-2057	163	7	12.95	12.95	NUM
afbr-2057	163	8	,	,	PUNCT
afbr-2057	163	9	implying	imply	VERB
afbr-2057	163	10	that	that	SCONJ
afbr-2057	163	11	the	the	DET
afbr-2057	163	12	model	model	NOUN
afbr-2057	163	13	is	be	AUX
afbr-2057	163	14	fit	fit	ADJ
afbr-2057	163	15	and	and	CCONJ
afbr-2057	163	16	significant	significant	ADJ
afbr-2057	163	17	at	at	ADP
afbr-2057	163	18	5	5	NUM
afbr-2057	163	19	%	%	NOUN
afbr-2057	163	20	significant	significant	ADJ
afbr-2057	163	21	level	level	NOUN
afbr-2057	163	22	considering	consider	VERB
afbr-2057	163	23	the	the	DET
afbr-2057	163	24	rule	rule	NOUN
afbr-2057	163	25	of	of	ADP
afbr-2057	163	26	the	the	DET
afbr-2057	163	27	thumb	thumb	NOUN
afbr-2057	163	28	.	.	PUNCT
afbr-2057	164	1	the	the	DET
afbr-2057	164	2	regression	regression	NOUN
afbr-2057	164	3	results	result	NOUN
afbr-2057	164	4	as	as	SCONJ
afbr-2057	164	5	displayed	display	VERB
afbr-2057	164	6	in	in	ADP
afbr-2057	164	7	table	table	NOUN
afbr-2057	164	8	4	4	NUM
afbr-2057	164	9	shows	show	VERB
afbr-2057	164	10	that	that	SCONJ
afbr-2057	164	11	foreign	foreign	ADJ
afbr-2057	164	12	ownership	ownership	NOUN
afbr-2057	164	13	(	(	PUNCT
afbr-2057	164	14	frown	frown	VERB
afbr-2057	164	15	)	)	PUNCT
afbr-2057	164	16	has	have	VERB
afbr-2057	164	17	positive	positive	ADJ
afbr-2057	164	18	and	and	CCONJ
afbr-2057	164	19	significant	significant	ADJ
afbr-2057	164	20	effect	effect	NOUN
afbr-2057	164	21	on	on	ADP
afbr-2057	164	22	the	the	DET
afbr-2057	164	23	value	value	NOUN
afbr-2057	164	24	of	of	ADP
afbr-2057	164	25	listed	list	VERB
afbr-2057	164	26	oil	oil	NOUN
afbr-2057	164	27	and	and	CCONJ
afbr-2057	164	28	gas	gas	NOUN
afbr-2057	164	29	companies	company	NOUN
afbr-2057	164	30	in	in	ADP
afbr-2057	164	31	nigeria	nigeria	PROPN
afbr-2057	164	32	.	.	PUNCT
afbr-2057	165	1	this	this	PRON
afbr-2057	165	2	is	be	AUX
afbr-2057	165	3	evidence	evidence	NOUN
afbr-2057	165	4	by	by	ADP
afbr-2057	165	5	the	the	DET
afbr-2057	165	6	value	value	NOUN
afbr-2057	165	7	of	of	ADP
afbr-2057	165	8	the	the	DET
afbr-2057	165	9	coefficient	coefficient	NOUN
afbr-2057	165	10	(	(	PUNCT
afbr-2057	165	11	33.14768	33.14768	NUM
afbr-2057	165	12	)	)	PUNCT
afbr-2057	165	13	and	and	CCONJ
afbr-2057	165	14	p	p	NOUN
afbr-2057	165	15	value	value	NOUN
afbr-2057	165	16	(	(	PUNCT
afbr-2057	165	17	0.0017	0.0017	NUM
afbr-2057	165	18	)	)	PUNCT
afbr-2057	165	19	.	.	PUNCT
afbr-2057	166	1	this	this	PRON
afbr-2057	166	2	implies	imply	VERB
afbr-2057	166	3	that	that	SCONJ
afbr-2057	166	4	,	,	PUNCT
afbr-2057	166	5	as	as	SCONJ
afbr-2057	166	6	the	the	DET
afbr-2057	166	7	company	company	NOUN
afbr-2057	166	8	discloses	disclose	VERB
afbr-2057	166	9	more	more	ADJ
afbr-2057	166	10	foreign	foreign	ADJ
afbr-2057	166	11	ownership	ownership	NOUN
afbr-2057	166	12	,	,	PUNCT
afbr-2057	166	13	the	the	DET
afbr-2057	166	14	value	value	NOUN
afbr-2057	166	15	of	of	ADP
afbr-2057	166	16	the	the	DET
afbr-2057	166	17	company	company	NOUN
afbr-2057	166	18	increases	increase	VERB
afbr-2057	166	19	.	.	PUNCT
afbr-2057	167	1	therefore	therefore	ADV
afbr-2057	167	2	,	,	PUNCT
afbr-2057	167	3	the	the	DET
afbr-2057	167	4	null	null	ADJ
afbr-2057	167	5	hypothesis	hypothesis	NOUN
afbr-2057	167	6	which	which	PRON
afbr-2057	167	7	stated	state	VERB
afbr-2057	167	8	that	that	SCONJ
afbr-2057	167	9	foreign	foreign	ADJ
afbr-2057	167	10	ownership	ownership	NOUN
afbr-2057	167	11	does	do	AUX
afbr-2057	167	12	not	not	PART
afbr-2057	167	13	significantly	significantly	ADV
afbr-2057	167	14	affect	affect	VERB
afbr-2057	167	15	the	the	DET
afbr-2057	167	16	value	value	NOUN
afbr-2057	167	17	of	of	ADP
afbr-2057	167	18	listed	list	VERB
afbr-2057	167	19	oil	oil	NOUN
afbr-2057	167	20	and	and	CCONJ
afbr-2057	167	21	gas	gas	NOUN
afbr-2057	167	22	companies	company	NOUN
afbr-2057	167	23	in	in	ADP
afbr-2057	167	24	nigeria	nigeria	PROPN
afbr-2057	167	25	should	should	AUX
afbr-2057	167	26	be	be	AUX
afbr-2057	167	27	rejected	reject	VERB
afbr-2057	167	28	.	.	PUNCT
afbr-2057	168	1	the	the	DET
afbr-2057	168	2	above	above	ADJ
afbr-2057	168	3	is	be	AUX
afbr-2057	168	4	inconsistent	inconsistent	ADJ
afbr-2057	168	5	with	with	ADP
afbr-2057	168	6	the	the	DET
afbr-2057	168	7	findings	finding	NOUN
afbr-2057	168	8	of	of	ADP
afbr-2057	168	9	oyedokun	oyedokun	NOUN
afbr-2057	168	10	,	,	PUNCT
afbr-2057	168	11	isah	isah	NOUN
afbr-2057	168	12	,	,	PUNCT
afbr-2057	168	13	and	and	CCONJ
afbr-2057	168	14	awolomiliki	awolomiliki	PROPN
afbr-2057	168	15	(	(	PUNCT
afbr-2057	168	16	2020	2020	NUM
afbr-2057	168	17	)	)	PUNCT
afbr-2057	168	18	;	;	PUNCT
afbr-2057	168	19	lawal	lawal	NOUN
afbr-2057	168	20	,	,	PUNCT
afbr-2057	168	21	agbi	agbi	ADJ
afbr-2057	168	22	,	,	PUNCT
afbr-2057	168	23	and	and	CCONJ
afbr-2057	168	24	mustapha	mustapha	PROPN
afbr-2057	168	25	(	(	PUNCT
afbr-2057	168	26	2018	2018	NUM
afbr-2057	168	27	)	)	PUNCT
afbr-2057	168	28	who	who	PRON
afbr-2057	168	29	documented	document	VERB
afbr-2057	168	30	positive	positive	ADJ
afbr-2057	168	31	but	but	CCONJ
afbr-2057	168	32	insignificant	insignificant	ADJ
afbr-2057	168	33	relationship	relationship	NOUN
afbr-2057	168	34	between	between	ADP
afbr-2057	168	35	foreign	foreign	ADJ
afbr-2057	168	36	ownership	ownership	NOUN
afbr-2057	168	37	and	and	CCONJ
afbr-2057	168	38	firm	firm	ADJ
afbr-2057	168	39	value	value	NOUN
afbr-2057	168	40	.	.	PUNCT
afbr-2057	169	1	furthermore	furthermore	ADV
afbr-2057	169	2	,	,	PUNCT
afbr-2057	169	3	the	the	DET
afbr-2057	169	4	regression	regression	NOUN
afbr-2057	169	5	result	result	VERB
afbr-2057	169	6	as	as	SCONJ
afbr-2057	169	7	displayed	display	VERB
afbr-2057	169	8	in	in	ADP
afbr-2057	169	9	table	table	NOUN
afbr-2057	169	10	4	4	NUM
afbr-2057	169	11	shows	show	VERB
afbr-2057	169	12	that	that	SCONJ
afbr-2057	169	13	leverage	leverage	NOUN
afbr-2057	169	14	being	be	AUX
afbr-2057	169	15	a	a	DET
afbr-2057	169	16	control	control	NOUN
afbr-2057	169	17	variable	variable	NOUN
afbr-2057	169	18	has	have	VERB
afbr-2057	169	19	positive	positive	ADJ
afbr-2057	169	20	but	but	CCONJ
afbr-2057	169	21	insignificant	insignificant	ADJ
afbr-2057	169	22	effect	effect	NOUN
afbr-2057	169	23	on	on	ADP
afbr-2057	169	24	value	value	NOUN
afbr-2057	169	25	of	of	ADP
afbr-2057	169	26	the	the	DET
afbr-2057	169	27	listed	list	VERB
afbr-2057	169	28	oil	oil	NOUN
afbr-2057	169	29	and	and	CCONJ
afbr-2057	169	30	gas	gas	NOUN
afbr-2057	169	31	companies	company	NOUN
afbr-2057	169	32	in	in	ADP
afbr-2057	169	33	nigeria	nigeria	PROPN
afbr-2057	169	34	.	.	PUNCT
afbr-2057	170	1	however	however	ADV
afbr-2057	170	2	,	,	PUNCT
afbr-2057	170	3	age	age	NOUN
afbr-2057	170	4	of	of	ADP
afbr-2057	170	5	the	the	DET
afbr-2057	170	6	firm	firm	NOUN
afbr-2057	170	7	shows	show	VERB
afbr-2057	170	8	negative	negative	ADJ
afbr-2057	170	9	but	but	CCONJ
afbr-2057	170	10	has	have	VERB
afbr-2057	170	11	significant	significant	ADJ
afbr-2057	170	12	effect	effect	NOUN
afbr-2057	170	13	on	on	ADP
afbr-2057	170	14	the	the	DET
afbr-2057	170	15	value	value	NOUN
afbr-2057	170	16	of	of	ADP
afbr-2057	170	17	listed	list	VERB
afbr-2057	170	18	oil	oil	NOUN
afbr-2057	170	19	and	and	CCONJ
afbr-2057	170	20	gas	gas	NOUN
afbr-2057	170	21	companies	company	NOUN
afbr-2057	170	22	in	in	ADP
afbr-2057	170	23	nigeria	nigeria	PROPN
afbr-2057	170	24	.	.	PUNCT
afbr-2057	171	1	table	table	NOUN
afbr-2057	171	2	5	5	NUM
afbr-2057	171	3	.	.	X
afbr-2057	172	1	panel	panel	NOUN
afbr-2057	172	2	corrected	correct	VERB
afbr-2057	172	3	standard	standard	ADJ
afbr-2057	172	4	error	error	NOUN
afbr-2057	172	5	regression	regression	NOUN
afbr-2057	172	6	result	result	NOUN
afbr-2057	172	7	for	for	ADP
afbr-2057	172	8	model	model	NOUN
afbr-2057	172	9	1ll	1ll	PROPN
afbr-2057	172	10	tobin	tobin	PROPN
afbr-2057	172	11	’s	’s	PART
afbr-2057	172	12	q	q	PROPN
afbr-2057	172	13	coeff	coeff	PROPN
afbr-2057	172	14	std.err	std.err	PROPN
afbr-2057	172	15	.	.	PUNCT
afbr-2057	173	1	t	t	PROPN
afbr-2057	173	2	p>(t	p>(t	NOUN
afbr-2057	173	3	)	)	PUNCT
afbr-2057	173	4	csrd	csrd	NOUN
afbr-2057	173	5	76.36626	76.36626	NUM
afbr-2057	173	6	11.37112	11.37112	NUM
afbr-2057	173	7	6.72	6.72	NUM
afbr-2057	173	8	0.000	0.000	NUM
afbr-2057	173	9	fro	fro	NOUN
afbr-2057	173	10	167.3302	167.3302	NUM
afbr-2057	173	11	63.46606	63.46606	NUM
afbr-2057	173	12	2.64	2.64	NUM
afbr-2057	173	13	0.008	0.008	NUM
afbr-2057	173	14	csrdfrown	csrdfrown	ADJ
afbr-2057	173	15	183.7496	183.7496	NUM
afbr-2057	173	16	67.31321	67.31321	NUM
afbr-2057	173	17	2.73	2.73	NUM
afbr-2057	173	18	0.006	0.006	NUM
afbr-2057	173	19	lev	lev	NOUN
afbr-2057	173	20	24.30113	24.30113	NUM
afbr-2057	173	21	18.59942	18.59942	NUM
afbr-2057	173	22	1.31	1.31	NUM
afbr-2057	173	23	0.191	0.191	NUM
afbr-2057	173	24	age	age	NOUN
afbr-2057	173	25	-0.83638	-0.83638	NOUN
afbr-2057	173	26	0.328317	0.328317	NUM
afbr-2057	173	27	2.55	2.55	NUM
afbr-2057	173	28	0.011	0.011	NUM
afbr-2057	173	29	cons	con	NOUN
afbr-2057	173	30	-24.90132	-24.90132	PUNCT
afbr-2057	173	31	10.68403	10.68403	NUM
afbr-2057	173	32	-2.33	-2.33	NUM
afbr-2057	173	33	0.020	0.020	NUM
afbr-2057	173	34	kantudu	kantudu	NOUN
afbr-2057	173	35	et	et	PROPN
afbr-2057	173	36	al	al	PROPN
afbr-2057	173	37	.	.	PROPN
afbr-2057	173	38	,	,	PUNCT
afbr-2057	173	39	australian	australian	ADJ
afbr-2057	173	40	finance	finance	NOUN
afbr-2057	173	41	&	&	CCONJ
afbr-2057	173	42	banking	banking	PROPN
afbr-2057	173	43	review	review	NOUN
afbr-2057	173	44	7(1	7(1	NUM
afbr-2057	173	45	)	)	PUNCT
afbr-2057	173	46	(	(	PUNCT
afbr-2057	173	47	2023	2023	NUM
afbr-2057	173	48	)	)	PUNCT
afbr-2057	173	49	,	,	PUNCT
afbr-2057	173	50	1	1	NUM
afbr-2057	173	51	-	-	SYM
afbr-2057	173	52	8	8	NUM
afbr-2057	173	53	7	7	NUM
afbr-2057	173	54	r	r	NOUN
afbr-2057	173	55	-	-	PUNCT
afbr-2057	173	56	square	square	ADJ
afbr-2057	173	57	wald	wald	NOUN
afbr-2057	173	58	prob	prob	NOUN
afbr-2057	173	59	=	=	PUNCT
afbr-2057	173	60	chi2	chi2	PROPN
afbr-2057	173	61	0.3198	0.3198	PROPN
afbr-2057	173	62	61.26	61.26	NUM
afbr-2057	173	63	0.0000	0.0000	NUM
afbr-2057	173	64	source	source	NOUN
afbr-2057	173	65	:	:	PUNCT
afbr-2057	173	66	generated	generate	VERB
afbr-2057	173	67	using	use	VERB
afbr-2057	173	68	stata	stata	NOUN
afbr-2057	173	69	12.0	12.0	NUM
afbr-2057	173	70	the	the	DET
afbr-2057	173	71	regression	regression	NOUN
afbr-2057	173	72	results	result	NOUN
afbr-2057	173	73	displayed	display	VERB
afbr-2057	173	74	in	in	ADP
afbr-2057	173	75	table	table	NOUN
afbr-2057	173	76	5	5	NUM
afbr-2057	173	77	reveals	reveal	VERB
afbr-2057	173	78	the	the	DET
afbr-2057	173	79	panel	panel	NOUN
afbr-2057	173	80	corrected	correct	VERB
afbr-2057	173	81	standard	standard	ADJ
afbr-2057	173	82	error	error	NOUN
afbr-2057	173	83	(	(	PUNCT
afbr-2057	173	84	pcse	pcse	NOUN
afbr-2057	173	85	)	)	PUNCT
afbr-2057	173	86	estimation	estimation	NOUN
afbr-2057	173	87	produces	produce	VERB
afbr-2057	173	88	r2	r2	NOUN
afbr-2057	173	89	of	of	ADP
afbr-2057	173	90	about	about	ADV
afbr-2057	173	91	31.9	31.9	NUM
afbr-2057	173	92	%	%	NOUN
afbr-2057	173	93	which	which	PRON
afbr-2057	173	94	shows	show	VERB
afbr-2057	173	95	the	the	DET
afbr-2057	173	96	extent	extent	NOUN
afbr-2057	173	97	to	to	PART
afbr-2057	173	98	which	which	PRON
afbr-2057	173	99	changes	change	NOUN
afbr-2057	173	100	in	in	ADP
afbr-2057	173	101	tobin	tobin	NOUN
afbr-2057	173	102	’s	’s	PART
afbr-2057	173	103	q	q	PROPN
afbr-2057	173	104	of	of	ADP
afbr-2057	173	105	the	the	DET
afbr-2057	173	106	listed	list	VERB
afbr-2057	173	107	oil	oil	NOUN
afbr-2057	173	108	and	and	CCONJ
afbr-2057	173	109	gas	gas	NOUN
afbr-2057	173	110	companies	company	NOUN
afbr-2057	173	111	is	be	AUX
afbr-2057	173	112	accounted	account	VERB
afbr-2057	173	113	for	for	ADP
afbr-2057	173	114	by	by	ADP
afbr-2057	173	115	all	all	DET
afbr-2057	173	116	the	the	DET
afbr-2057	173	117	explanatory	explanatory	ADJ
afbr-2057	173	118	variables	variable	NOUN
afbr-2057	173	119	.	.	PUNCT
afbr-2057	174	1	the	the	DET
afbr-2057	174	2	p	p	PROPN
afbr-2057	174	3	value	value	NOUN
afbr-2057	174	4	of	of	ADP
afbr-2057	174	5	the	the	DET
afbr-2057	174	6	0.0000	0.0000	NUM
afbr-2057	174	7	,	,	PUNCT
afbr-2057	174	8	which	which	PRON
afbr-2057	174	9	is	be	AUX
afbr-2057	174	10	extremely	extremely	ADV
afbr-2057	174	11	significant	significant	ADJ
afbr-2057	174	12	,	,	PUNCT
afbr-2057	174	13	confirms	confirm	VERB
afbr-2057	174	14	the	the	DET
afbr-2057	174	15	validity	validity	NOUN
afbr-2057	174	16	of	of	ADP
afbr-2057	174	17	the	the	DET
afbr-2057	174	18	estimated	estimate	VERB
afbr-2057	174	19	model	model	NOUN
afbr-2057	174	20	under	under	ADP
afbr-2057	174	21	the	the	DET
afbr-2057	174	22	pcse	pcse	NOUN
afbr-2057	174	23	.	.	PUNCT
afbr-2057	175	1	similarly	similarly	ADV
afbr-2057	175	2	,	,	PUNCT
afbr-2057	175	3	the	the	DET
afbr-2057	175	4	wald	wald	PROPN
afbr-2057	175	5	chi2	chi2	PROPN
afbr-2057	175	6	is	be	AUX
afbr-2057	175	7	61.26	61.26	NUM
afbr-2057	175	8	,	,	PUNCT
afbr-2057	175	9	implying	imply	VERB
afbr-2057	175	10	that	that	SCONJ
afbr-2057	175	11	the	the	DET
afbr-2057	175	12	model	model	NOUN
afbr-2057	175	13	is	be	AUX
afbr-2057	175	14	fit	fit	ADJ
afbr-2057	175	15	and	and	CCONJ
afbr-2057	175	16	significant	significant	ADJ
afbr-2057	175	17	at	at	ADP
afbr-2057	175	18	5	5	NUM
afbr-2057	175	19	%	%	NOUN
afbr-2057	175	20	significant	significant	ADJ
afbr-2057	175	21	level	level	NOUN
afbr-2057	175	22	considering	consider	VERB
afbr-2057	175	23	the	the	DET
afbr-2057	175	24	rule	rule	NOUN
afbr-2057	175	25	of	of	ADP
afbr-2057	175	26	the	the	DET
afbr-2057	175	27	thumb	thumb	NOUN
afbr-2057	175	28	.	.	PUNCT
afbr-2057	176	1	the	the	DET
afbr-2057	176	2	regression	regression	NOUN
afbr-2057	176	3	results	result	NOUN
afbr-2057	176	4	as	as	SCONJ
afbr-2057	176	5	displayed	display	VERB
afbr-2057	176	6	in	in	ADP
afbr-2057	176	7	table	table	NOUN
afbr-2057	176	8	5	5	NUM
afbr-2057	176	9	shows	show	VERB
afbr-2057	176	10	that	that	SCONJ
afbr-2057	176	11	the	the	DET
afbr-2057	176	12	interaction	interaction	NOUN
afbr-2057	176	13	effect	effect	NOUN
afbr-2057	176	14	between	between	ADP
afbr-2057	176	15	corporate	corporate	ADJ
afbr-2057	176	16	social	social	ADJ
afbr-2057	176	17	responsibility	responsibility	NOUN
afbr-2057	176	18	disclosure	disclosure	NOUN
afbr-2057	176	19	and	and	CCONJ
afbr-2057	176	20	foreign	foreign	ADJ
afbr-2057	176	21	ownership	ownership	NOUN
afbr-2057	176	22	has	have	VERB
afbr-2057	176	23	a	a	DET
afbr-2057	176	24	positive	positive	ADJ
afbr-2057	176	25	and	and	CCONJ
afbr-2057	176	26	significant	significant	ADJ
afbr-2057	176	27	effect	effect	NOUN
afbr-2057	176	28	on	on	ADP
afbr-2057	176	29	the	the	DET
afbr-2057	176	30	value	value	NOUN
afbr-2057	176	31	of	of	ADP
afbr-2057	176	32	listed	list	VERB
afbr-2057	176	33	oil	oil	NOUN
afbr-2057	176	34	and	and	CCONJ
afbr-2057	176	35	gas	gas	NOUN
afbr-2057	176	36	companies	company	NOUN
afbr-2057	176	37	in	in	ADP
afbr-2057	176	38	nigeria	nigeria	PROPN
afbr-2057	176	39	.	.	PUNCT
afbr-2057	177	1	this	this	PRON
afbr-2057	177	2	is	be	AUX
afbr-2057	177	3	evidence	evidence	NOUN
afbr-2057	177	4	by	by	ADP
afbr-2057	177	5	the	the	DET
afbr-2057	177	6	value	value	NOUN
afbr-2057	177	7	of	of	ADP
afbr-2057	177	8	the	the	DET
afbr-2057	177	9	coefficient	coefficient	NOUN
afbr-2057	177	10	(	(	PUNCT
afbr-2057	177	11	183.7496	183.7496	NUM
afbr-2057	177	12	)	)	PUNCT
afbr-2057	177	13	and	and	CCONJ
afbr-2057	177	14	p	p	NOUN
afbr-2057	177	15	value	value	NOUN
afbr-2057	177	16	(	(	PUNCT
afbr-2057	177	17	0.006	0.006	NUM
afbr-2057	177	18	)	)	PUNCT
afbr-2057	177	19	.	.	PUNCT
afbr-2057	178	1	this	this	PRON
afbr-2057	178	2	implies	imply	VERB
afbr-2057	178	3	that	that	SCONJ
afbr-2057	178	4	,	,	PUNCT
afbr-2057	178	5	companies	company	NOUN
afbr-2057	178	6	with	with	ADP
afbr-2057	178	7	more	more	ADJ
afbr-2057	178	8	foreign	foreign	ADJ
afbr-2057	178	9	ownership	ownership	NOUN
afbr-2057	178	10	tend	tend	VERB
afbr-2057	178	11	to	to	PART
afbr-2057	178	12	disclose	disclose	VERB
afbr-2057	178	13	more	more	ADJ
afbr-2057	178	14	information	information	NOUN
afbr-2057	178	15	on	on	ADP
afbr-2057	178	16	csr	csr	NOUN
afbr-2057	178	17	which	which	PRON
afbr-2057	178	18	could	could	AUX
afbr-2057	178	19	enhance	enhance	VERB
afbr-2057	178	20	the	the	DET
afbr-2057	178	21	value	value	NOUN
afbr-2057	178	22	of	of	ADP
afbr-2057	178	23	the	the	DET
afbr-2057	178	24	firm	firm	NOUN
afbr-2057	178	25	.	.	PUNCT
afbr-2057	179	1	the	the	DET
afbr-2057	179	2	likely	likely	ADJ
afbr-2057	179	3	reasons	reason	NOUN
afbr-2057	179	4	for	for	ADP
afbr-2057	179	5	this	this	PRON
afbr-2057	179	6	is	be	AUX
afbr-2057	179	7	that	that	SCONJ
afbr-2057	179	8	,	,	PUNCT
afbr-2057	179	9	foreign	foreign	ADJ
afbr-2057	179	10	investors	investor	NOUN
afbr-2057	179	11	prefers	prefer	VERB
afbr-2057	179	12	to	to	PART
afbr-2057	179	13	invest	invest	VERB
afbr-2057	179	14	in	in	ADP
afbr-2057	179	15	companies	company	NOUN
afbr-2057	179	16	that	that	PRON
afbr-2057	179	17	are	be	AUX
afbr-2057	179	18	more	more	ADV
afbr-2057	179	19	social	social	ADJ
afbr-2057	179	20	responsible	responsible	ADJ
afbr-2057	179	21	.	.	PUNCT
afbr-2057	180	1	hence	hence	ADV
afbr-2057	180	2	,	,	PUNCT
afbr-2057	180	3	foreign	foreign	ADJ
afbr-2057	180	4	investors	investor	NOUN
afbr-2057	180	5	encourage	encourage	VERB
afbr-2057	180	6	management	management	NOUN
afbr-2057	180	7	to	to	PART
afbr-2057	180	8	engage	engage	VERB
afbr-2057	180	9	in	in	ADP
afbr-2057	180	10	more	more	ADJ
afbr-2057	180	11	csr	csr	NOUN
afbr-2057	180	12	activities	activity	NOUN
afbr-2057	180	13	which	which	PRON
afbr-2057	180	14	could	could	AUX
afbr-2057	180	15	attract	attract	VERB
afbr-2057	180	16	more	more	ADJ
afbr-2057	180	17	foreign	foreign	ADJ
afbr-2057	180	18	investors	investor	NOUN
afbr-2057	180	19	and	and	CCONJ
afbr-2057	180	20	at	at	ADP
afbr-2057	180	21	the	the	DET
afbr-2057	180	22	same	same	ADJ
afbr-2057	180	23	time	time	NOUN
afbr-2057	180	24	other	other	ADJ
afbr-2057	180	25	stakeholders	stakeholder	NOUN
afbr-2057	180	26	like	like	ADP
afbr-2057	180	27	host	host	NOUN
afbr-2057	180	28	communities	community	NOUN
afbr-2057	180	29	and	and	CCONJ
afbr-2057	180	30	employees	employee	NOUN
afbr-2057	180	31	will	will	AUX
afbr-2057	180	32	have	have	VERB
afbr-2057	180	33	more	more	ADV
afbr-2057	180	34	confident	confident	ADJ
afbr-2057	180	35	on	on	ADP
afbr-2057	180	36	company	company	NOUN
afbr-2057	180	37	and	and	CCONJ
afbr-2057	180	38	this	this	PRON
afbr-2057	180	39	will	will	AUX
afbr-2057	180	40	help	help	VERB
afbr-2057	180	41	the	the	DET
afbr-2057	180	42	company	company	NOUN
afbr-2057	180	43	to	to	PART
afbr-2057	180	44	maintain	maintain	VERB
afbr-2057	180	45	its	its	PRON
afbr-2057	180	46	good	good	ADJ
afbr-2057	180	47	reputation	reputation	NOUN
afbr-2057	180	48	which	which	PRON
afbr-2057	180	49	have	have	VERB
afbr-2057	180	50	effect	effect	NOUN
afbr-2057	180	51	on	on	ADP
afbr-2057	180	52	the	the	DET
afbr-2057	180	53	value	value	NOUN
afbr-2057	180	54	of	of	ADP
afbr-2057	180	55	the	the	DET
afbr-2057	180	56	firm	firm	NOUN
afbr-2057	180	57	.	.	PUNCT
afbr-2057	181	1	therefore	therefore	ADV
afbr-2057	181	2	,	,	PUNCT
afbr-2057	181	3	the	the	DET
afbr-2057	181	4	null	null	ADJ
afbr-2057	181	5	hypothesis	hypothesis	NOUN
afbr-2057	181	6	which	which	PRON
afbr-2057	181	7	stated	state	VERB
afbr-2057	181	8	that	that	SCONJ
afbr-2057	181	9	the	the	DET
afbr-2057	181	10	interaction	interaction	NOUN
afbr-2057	181	11	effect	effect	NOUN
afbr-2057	181	12	of	of	ADP
afbr-2057	181	13	csrd	csrd	NOUN
afbr-2057	181	14	and	and	CCONJ
afbr-2057	181	15	foreign	foreign	ADJ
afbr-2057	181	16	ownership	ownership	NOUN
afbr-2057	181	17	does	do	AUX
afbr-2057	181	18	not	not	PART
afbr-2057	181	19	have	have	VERB
afbr-2057	181	20	significant	significant	ADJ
afbr-2057	181	21	effect	effect	NOUN
afbr-2057	181	22	on	on	ADP
afbr-2057	181	23	the	the	DET
afbr-2057	181	24	value	value	NOUN
afbr-2057	181	25	of	of	ADP
afbr-2057	181	26	the	the	DET
afbr-2057	181	27	oil	oil	NOUN
afbr-2057	181	28	and	and	CCONJ
afbr-2057	181	29	gas	gas	NOUN
afbr-2057	181	30	companies	company	NOUN
afbr-2057	181	31	in	in	ADP
afbr-2057	181	32	nigeria	nigeria	PROPN
afbr-2057	181	33	should	should	AUX
afbr-2057	181	34	be	be	AUX
afbr-2057	181	35	rejected	reject	VERB
afbr-2057	181	36	.	.	PUNCT
afbr-2057	182	1	the	the	DET
afbr-2057	182	2	above	above	ADJ
afbr-2057	182	3	findings	finding	NOUN
afbr-2057	182	4	is	be	AUX
afbr-2057	182	5	consistent	consistent	ADJ
afbr-2057	182	6	with	with	ADP
afbr-2057	182	7	the	the	DET
afbr-2057	182	8	work	work	NOUN
afbr-2057	182	9	of	of	ADP
afbr-2057	182	10	ali	ali	PROPN
afbr-2057	182	11	,	,	PUNCT
afbr-2057	182	12	zhang	zhang	PROPN
afbr-2057	182	13	,	,	PUNCT
afbr-2057	182	14	naseem	naseem	PROPN
afbr-2057	182	15	,	,	PUNCT
afbr-2057	182	16	and	and	CCONJ
afbr-2057	182	17	ahmed	ahmed	PROPN
afbr-2057	182	18	(	(	PUNCT
afbr-2057	182	19	2019	2019	NUM
afbr-2057	182	20	)	)	PUNCT
afbr-2057	182	21	.	.	PUNCT
afbr-2057	183	1	conclusions	conclusion	NOUN
afbr-2057	183	2	based	base	VERB
afbr-2057	183	3	on	on	ADP
afbr-2057	183	4	the	the	DET
afbr-2057	183	5	findings	finding	NOUN
afbr-2057	183	6	of	of	ADP
afbr-2057	183	7	this	this	DET
afbr-2057	183	8	study	study	NOUN
afbr-2057	183	9	,	,	PUNCT
afbr-2057	183	10	it	it	PRON
afbr-2057	183	11	can	can	AUX
afbr-2057	183	12	be	be	AUX
afbr-2057	183	13	concluded	conclude	VERB
afbr-2057	183	14	that	that	SCONJ
afbr-2057	183	15	the	the	DET
afbr-2057	183	16	success	success	NOUN
afbr-2057	183	17	of	of	ADP
afbr-2057	183	18	every	every	DET
afbr-2057	183	19	business	business	NOUN
afbr-2057	183	20	organisation	organisation	NOUN
afbr-2057	183	21	depends	depend	VERB
afbr-2057	183	22	on	on	ADP
afbr-2057	183	23	the	the	DET
afbr-2057	183	24	extent	extent	NOUN
afbr-2057	183	25	to	to	PART
afbr-2057	183	26	which	which	PRON
afbr-2057	183	27	is	be	AUX
afbr-2057	183	28	able	able	ADJ
afbr-2057	183	29	to	to	PART
afbr-2057	183	30	manage	manage	VERB
afbr-2057	183	31	its	its	PRON
afbr-2057	183	32	relationships	relationship	NOUN
afbr-2057	183	33	with	with	ADP
afbr-2057	183	34	its	its	PRON
afbr-2057	183	35	diverse	diverse	ADJ
afbr-2057	183	36	stakeholders	stakeholder	NOUN
afbr-2057	183	37	.	.	PUNCT
afbr-2057	184	1	therefore	therefore	ADV
afbr-2057	184	2	,	,	PUNCT
afbr-2057	184	3	disclosing	disclose	VERB
afbr-2057	184	4	information	information	NOUN
afbr-2057	184	5	on	on	ADP
afbr-2057	184	6	csr	csr	NOUN
afbr-2057	184	7	is	be	AUX
afbr-2057	184	8	very	very	ADV
afbr-2057	184	9	importance	importance	NOUN
afbr-2057	184	10	because	because	SCONJ
afbr-2057	184	11	is	be	AUX
afbr-2057	184	12	the	the	DET
afbr-2057	184	13	only	only	ADJ
afbr-2057	184	14	means	mean	NOUN
afbr-2057	184	15	by	by	ADP
afbr-2057	184	16	which	which	PRON
afbr-2057	184	17	corporate	corporate	ADJ
afbr-2057	184	18	organisation	organisation	NOUN
afbr-2057	184	19	will	will	AUX
afbr-2057	184	20	communicate	communicate	VERB
afbr-2057	184	21	to	to	ADP
afbr-2057	184	22	its	its	PRON
afbr-2057	184	23	various	various	ADJ
afbr-2057	184	24	stakeholder	stakeholder	NOUN
afbr-2057	184	25	on	on	ADP
afbr-2057	184	26	how	how	SCONJ
afbr-2057	184	27	it	it	PRON
afbr-2057	184	28	responded	respond	VERB
afbr-2057	184	29	to	to	ADP
afbr-2057	184	30	their	their	PRON
afbr-2057	184	31	social	social	ADJ
afbr-2057	184	32	and	and	CCONJ
afbr-2057	184	33	environmental	environmental	ADJ
afbr-2057	184	34	challenges	challenge	NOUN
afbr-2057	184	35	.	.	PUNCT
afbr-2057	185	1	furthermore	furthermore	ADV
afbr-2057	185	2	,	,	PUNCT
afbr-2057	185	3	the	the	DET
afbr-2057	185	4	introduction	introduction	NOUN
afbr-2057	185	5	of	of	ADP
afbr-2057	185	6	foreign	foreign	ADJ
afbr-2057	185	7	ownership	ownership	NOUN
afbr-2057	185	8	as	as	ADP
afbr-2057	185	9	a	a	DET
afbr-2057	185	10	moderating	moderate	VERB
afbr-2057	185	11	variable	variable	NOUN
afbr-2057	185	12	has	have	AUX
afbr-2057	185	13	strengthen	strengthen	VERB
afbr-2057	185	14	the	the	DET
afbr-2057	185	15	existing	exist	VERB
afbr-2057	185	16	relationship	relationship	NOUN
afbr-2057	185	17	between	between	ADP
afbr-2057	185	18	csrd	csrd	NOUN
afbr-2057	185	19	and	and	CCONJ
afbr-2057	185	20	firm	firm	ADJ
afbr-2057	185	21	value	value	NOUN
afbr-2057	185	22	.	.	PUNCT
afbr-2057	186	1	this	this	PRON
afbr-2057	186	2	is	be	AUX
afbr-2057	186	3	evidence	evidence	NOUN
afbr-2057	186	4	by	by	ADP
afbr-2057	186	5	the	the	DET
afbr-2057	186	6	increase	increase	NOUN
afbr-2057	186	7	in	in	ADP
afbr-2057	186	8	the	the	DET
afbr-2057	186	9	coefficient	coefficient	NOUN
afbr-2057	186	10	and	and	CCONJ
afbr-2057	186	11	the	the	DET
afbr-2057	186	12	significant	significant	ADJ
afbr-2057	186	13	of	of	ADP
afbr-2057	186	14	the	the	DET
afbr-2057	186	15	p	p	NOUN
afbr-2057	186	16	-	-	PUNCT
afbr-2057	186	17	value	value	NOUN
afbr-2057	186	18	of	of	ADP
afbr-2057	186	19	183.7496	183.7496	NUM
afbr-2057	186	20	and	and	CCONJ
afbr-2057	186	21	0.006	0.006	NUM
afbr-2057	186	22	respectively	respectively	ADV
afbr-2057	186	23	.	.	PUNCT
afbr-2057	187	1	finally	finally	ADV
afbr-2057	187	2	,	,	PUNCT
afbr-2057	187	3	the	the	DET
afbr-2057	187	4	study	study	NOUN
afbr-2057	187	5	recommends	recommend	VERB
afbr-2057	187	6	that	that	SCONJ
afbr-2057	187	7	the	the	DET
afbr-2057	187	8	management	management	NOUN
afbr-2057	187	9	of	of	ADP
afbr-2057	187	10	oil	oil	NOUN
afbr-2057	187	11	and	and	CCONJ
afbr-2057	187	12	gas	gas	NOUN
afbr-2057	187	13	companies	company	NOUN
afbr-2057	187	14	should	should	AUX
afbr-2057	187	15	diverse	diverse	VERB
afbr-2057	187	16	the	the	DET
afbr-2057	187	17	means	mean	NOUN
afbr-2057	187	18	to	to	PART
afbr-2057	187	19	attract	attract	VERB
afbr-2057	187	20	more	more	ADJ
afbr-2057	187	21	foreign	foreign	ADJ
afbr-2057	187	22	investors	investor	NOUN
afbr-2057	187	23	in	in	ADP
afbr-2057	187	24	order	order	NOUN
afbr-2057	187	25	to	to	PART
afbr-2057	187	26	improve	improve	VERB
afbr-2057	187	27	the	the	DET
afbr-2057	187	28	value	value	NOUN
afbr-2057	187	29	of	of	ADP
afbr-2057	187	30	their	their	PRON
afbr-2057	187	31	companies	company	NOUN
afbr-2057	187	32	.	.	PUNCT
afbr-2057	188	1	author	author	NOUN
afbr-2057	188	2	contributions	contribution	NOUN
afbr-2057	188	3	:	:	PUNCT
afbr-2057	188	4	conceptualization	conceptualization	NOUN
afbr-2057	188	5	,	,	PUNCT
afbr-2057	188	6	a.s.k	a.s.k	ADJ
afbr-2057	188	7	.	.	PROPN
afbr-2057	188	8	,	,	PUNCT
afbr-2057	188	9	k.i.d	k.i.d	PROPN
afbr-2057	188	10	.	.	PROPN
afbr-2057	188	11	,	,	PUNCT
afbr-2057	188	12	a.y	a.y	PROPN
afbr-2057	188	13	.	.	PROPN
afbr-2057	188	14	,	,	PUNCT
afbr-2057	188	15	z.s.m	z.s.m	PROPN
afbr-2057	188	16	.	.	PROPN
afbr-2057	188	17	and	and	CCONJ
afbr-2057	188	18	b.a.s	b.a.s	PROPN
afbr-2057	188	19	.	.	PUNCT
afbr-2057	188	20	;	;	PUNCT
afbr-2057	189	1	methodology	methodology	NOUN
afbr-2057	189	2	,	,	PUNCT
afbr-2057	189	3	a.s.k	a.s.k	ADV
afbr-2057	189	4	.	.	PUNCT
afbr-2057	189	5	;	;	PUNCT
afbr-2057	189	6	software	software	NOUN
afbr-2057	189	7	,	,	PUNCT
afbr-2057	189	8	a.s.k	a.s.k	ADV
afbr-2057	189	9	.	.	PUNCT
afbr-2057	189	10	;	;	PUNCT
afbr-2057	189	11	validation	validation	NOUN
afbr-2057	189	12	,	,	PUNCT
afbr-2057	189	13	a.s.k	a.s.k	ADJ
afbr-2057	189	14	.	.	PUNCT
afbr-2057	189	15	;	;	PUNCT
afbr-2057	189	16	formal	formal	ADJ
afbr-2057	189	17	analysis	analysis	NOUN
afbr-2057	189	18	,	,	PUNCT
afbr-2057	189	19	a.s.k	a.s.k	ADV
afbr-2057	189	20	.	.	PUNCT
afbr-2057	189	21	,	,	PUNCT
afbr-2057	189	22	k.i.d	k.i.d	PROPN
afbr-2057	189	23	.	.	PROPN
afbr-2057	189	24	,	,	PUNCT
afbr-2057	189	25	a.y	a.y	PROPN
afbr-2057	189	26	.	.	PROPN
afbr-2057	189	27	,	,	PUNCT
afbr-2057	189	28	z.s.m	z.s.m	PROPN
afbr-2057	189	29	.	.	PROPN
afbr-2057	189	30	and	and	CCONJ
afbr-2057	189	31	b.a.s	b.a.s	PROPN
afbr-2057	189	32	.	.	PUNCT
afbr-2057	189	33	;	;	PUNCT
afbr-2057	189	34	investigation	investigation	NOUN
afbr-2057	189	35	,	,	PUNCT
afbr-2057	189	36	a.s.k	a.s.k	ADV
afbr-2057	189	37	.	.	PUNCT
afbr-2057	189	38	;	;	PUNCT
afbr-2057	189	39	resources	resource	NOUN
afbr-2057	189	40	,	,	PUNCT
afbr-2057	189	41	a.s.k	a.s.k	ADV
afbr-2057	189	42	.	.	PUNCT
afbr-2057	189	43	;	;	PUNCT
afbr-2057	189	44	data	datum	NOUN
afbr-2057	189	45	curation	curation	NOUN
afbr-2057	189	46	,	,	PUNCT
afbr-2057	189	47	a.s.k	a.s.k	ADV
afbr-2057	189	48	.	.	PUNCT
afbr-2057	189	49	;	;	PUNCT
afbr-2057	189	50	writing	write	VERB
afbr-2057	189	51	–	–	PUNCT
afbr-2057	189	52	original	original	ADJ
afbr-2057	189	53	draft	draft	NOUN
afbr-2057	189	54	preparation	preparation	NOUN
afbr-2057	189	55	,	,	PUNCT
afbr-2057	189	56	a.s.k	a.s.k	ADV
afbr-2057	189	57	.	.	PROPN
afbr-2057	189	58	,	,	PUNCT
afbr-2057	189	59	k.i.d	k.i.d	PROPN
afbr-2057	189	60	.	.	PROPN
afbr-2057	189	61	,	,	PUNCT
afbr-2057	189	62	a.y	a.y	PROPN
afbr-2057	189	63	.	.	PROPN
afbr-2057	189	64	,	,	PUNCT
afbr-2057	189	65	z.s.m	z.s.m	PROPN
afbr-2057	189	66	.	.	PROPN
afbr-2057	189	67	and	and	CCONJ
afbr-2057	189	68	b.a.s	b.a.s	PROPN
afbr-2057	189	69	.	.	PUNCT
afbr-2057	189	70	;	;	PUNCT
afbr-2057	189	71	writing	write	VERB
afbr-2057	189	72	–	–	PUNCT
afbr-2057	189	73	review	review	NOUN
afbr-2057	189	74	&	&	CCONJ
afbr-2057	189	75	editing	editing	NOUN
afbr-2057	189	76	,	,	PUNCT
afbr-2057	189	77	a.s.k	a.s.k	ADV
afbr-2057	189	78	.	.	PROPN
afbr-2057	189	79	,	,	PUNCT
afbr-2057	189	80	k.i.d	k.i.d	PROPN
afbr-2057	189	81	.	.	PROPN
afbr-2057	189	82	,	,	PUNCT
afbr-2057	189	83	a.y	a.y	PROPN
afbr-2057	189	84	.	.	PROPN
afbr-2057	189	85	,	,	PUNCT
afbr-2057	189	86	z.s.m	z.s.m	PROPN
afbr-2057	189	87	.	.	PROPN
afbr-2057	189	88	and	and	CCONJ
afbr-2057	189	89	b.a.s	b.a.s	PROPN
afbr-2057	189	90	.	.	PUNCT
afbr-2057	189	91	;	;	PUNCT
afbr-2057	190	1	visualization	visualization	NOUN
afbr-2057	190	2	,	,	PUNCT
afbr-2057	190	3	a.s.k	a.s.k	ADV
afbr-2057	190	4	.	.	PUNCT
afbr-2057	190	5	;	;	PUNCT
afbr-2057	190	6	supervision	supervision	NOUN
afbr-2057	190	7	,	,	PUNCT
afbr-2057	190	8	a.s.k	a.s.k	ADV
afbr-2057	190	9	.	.	PUNCT
afbr-2057	190	10	;	;	PUNCT
afbr-2057	190	11	project	project	NOUN
afbr-2057	190	12	administration	administration	NOUN
afbr-2057	190	13	,	,	PUNCT
afbr-2057	190	14	a.s.k	a.s.k	ADV
afbr-2057	190	15	.	.	PUNCT
afbr-2057	190	16	;	;	PUNCT
afbr-2057	190	17	funding	funding	NOUN
afbr-2057	190	18	acquisition	acquisition	NOUN
afbr-2057	190	19	,	,	PUNCT
afbr-2057	190	20	a.s.k	a.s.k	ADJ
afbr-2057	190	21	.	.	PROPN
afbr-2057	190	22	,	,	PUNCT
afbr-2057	190	23	k.i.d	k.i.d	PROPN
afbr-2057	190	24	.	.	PROPN
afbr-2057	190	25	,	,	PUNCT
afbr-2057	190	26	a.y	a.y	PROPN
afbr-2057	190	27	.	.	PROPN
afbr-2057	190	28	,	,	PUNCT
afbr-2057	190	29	z.s.m	z.s.m	PROPN
afbr-2057	190	30	.	.	PROPN
afbr-2057	190	31	and	and	CCONJ
afbr-2057	190	32	b.a.s	b.a.s	PROPN
afbr-2057	190	33	.	.	PUNCT
afbr-2057	191	1	authors	author	NOUN
afbr-2057	191	2	have	have	AUX
afbr-2057	191	3	read	read	VERB
afbr-2057	191	4	and	and	CCONJ
afbr-2057	191	5	agreed	agree	VERB
afbr-2057	191	6	to	to	ADP
afbr-2057	191	7	the	the	DET
afbr-2057	191	8	published	publish	VERB
afbr-2057	191	9	version	version	NOUN
afbr-2057	191	10	of	of	ADP
afbr-2057	191	11	the	the	DET
afbr-2057	191	12	manuscript	manuscript	NOUN
afbr-2057	191	13	.	.	PUNCT
afbr-2057	192	1	institutional	institutional	ADJ
afbr-2057	192	2	review	review	PROPN
afbr-2057	192	3	board	board	NOUN
afbr-2057	192	4	statement	statement	NOUN
afbr-2057	192	5	:	:	PUNCT
afbr-2057	192	6	ethical	ethical	ADJ
afbr-2057	192	7	review	review	NOUN
afbr-2057	192	8	and	and	CCONJ
afbr-2057	192	9	approval	approval	NOUN
afbr-2057	192	10	were	be	AUX
afbr-2057	192	11	waived	waive	VERB
afbr-2057	192	12	for	for	ADP
afbr-2057	192	13	this	this	DET
afbr-2057	192	14	study	study	NOUN
afbr-2057	192	15	,	,	PUNCT
afbr-2057	192	16	due	due	ADP
afbr-2057	192	17	to	to	ADP
afbr-2057	192	18	that	that	SCONJ
afbr-2057	192	19	the	the	DET
afbr-2057	192	20	research	research	NOUN
afbr-2057	192	21	does	do	AUX
afbr-2057	192	22	not	not	PART
afbr-2057	192	23	deal	deal	VERB
afbr-2057	192	24	with	with	ADP
afbr-2057	192	25	vulnerable	vulnerable	ADJ
afbr-2057	192	26	groups	group	NOUN
afbr-2057	192	27	or	or	CCONJ
afbr-2057	192	28	sensitive	sensitive	ADJ
afbr-2057	192	29	issues	issue	NOUN
afbr-2057	192	30	.	.	PUNCT
afbr-2057	193	1	funding	funding	NOUN
afbr-2057	193	2	:	:	PUNCT
afbr-2057	193	3	this	this	DET
afbr-2057	193	4	research	research	NOUN
afbr-2057	193	5	was	be	AUX
afbr-2057	193	6	supported	support	VERB
afbr-2057	193	7	by	by	ADP
afbr-2057	193	8	the	the	DET
afbr-2057	193	9	tertiary	tertiary	ADJ
afbr-2057	193	10	education	education	PROPN
afbr-2057	193	11	trust	trust	NOUN
afbr-2057	193	12	fund	fund	PROPN
afbr-2057	193	13	(	(	PUNCT
afbr-2057	193	14	tetfund	tetfund	PROPN
afbr-2057	193	15	)	)	PUNCT
afbr-2057	193	16	of	of	ADP
afbr-2057	193	17	nigeria	nigeria	PROPN
afbr-2057	193	18	(	(	PUNCT
afbr-2057	193	19	grant	grant	PROPN
afbr-2057	193	20	117	117	NUM
afbr-2057	193	21	)	)	PUNCT
afbr-2057	193	22	.	.	PUNCT
afbr-2057	194	1	acknowledgments	acknowledgment	NOUN
afbr-2057	194	2	:	:	PUNCT
afbr-2057	194	3	the	the	DET
afbr-2057	194	4	authors	author	NOUN
afbr-2057	194	5	wishes	wish	VERB
afbr-2057	194	6	to	to	PART
afbr-2057	194	7	acknowledge	acknowledge	VERB
afbr-2057	194	8	the	the	DET
afbr-2057	194	9	role	role	NOUN
afbr-2057	194	10	of	of	ADP
afbr-2057	194	11	tetfund	tetfund	NOUN
afbr-2057	194	12	for	for	ADP
afbr-2057	194	13	the	the	DET
afbr-2057	194	14	funding	funding	NOUN
afbr-2057	194	15	of	of	ADP
afbr-2057	194	16	this	this	DET
afbr-2057	194	17	ibr	ibr	PROPN
afbr-2057	194	18	research	research	PROPN
afbr-2057	194	19	.	.	PUNCT
afbr-2057	195	1	informed	informed	ADJ
afbr-2057	195	2	consent	consent	NOUN
afbr-2057	195	3	statement	statement	NOUN
afbr-2057	195	4	:	:	PUNCT
afbr-2057	195	5	informed	inform	VERB
afbr-2057	195	6	consent	consent	NOUN
afbr-2057	195	7	was	be	AUX
afbr-2057	195	8	obtained	obtain	VERB
afbr-2057	195	9	from	from	ADP
afbr-2057	195	10	all	all	DET
afbr-2057	195	11	subjects	subject	NOUN
afbr-2057	195	12	involved	involve	VERB
afbr-2057	195	13	in	in	ADP
afbr-2057	195	14	the	the	DET
afbr-2057	195	15	study	study	NOUN
afbr-2057	195	16	.	.	PUNCT
afbr-2057	196	1	data	datum	NOUN
afbr-2057	196	2	availability	availability	NOUN
afbr-2057	196	3	statement	statement	NOUN
afbr-2057	196	4	:	:	PUNCT
afbr-2057	196	5	the	the	DET
afbr-2057	196	6	data	datum	NOUN
afbr-2057	196	7	presented	present	VERB
afbr-2057	196	8	in	in	ADP
afbr-2057	196	9	this	this	DET
afbr-2057	196	10	study	study	NOUN
afbr-2057	196	11	are	be	AUX
afbr-2057	196	12	available	available	ADJ
afbr-2057	196	13	on	on	ADP
afbr-2057	196	14	request	request	NOUN
afbr-2057	196	15	from	from	ADP
afbr-2057	196	16	the	the	DET
afbr-2057	196	17	corresponding	corresponding	ADJ
afbr-2057	196	18	author	author	NOUN
afbr-2057	196	19	.	.	PUNCT
afbr-2057	197	1	the	the	DET
afbr-2057	197	2	data	datum	NOUN
afbr-2057	197	3	are	be	AUX
afbr-2057	197	4	not	not	PART
afbr-2057	197	5	publicly	publicly	ADV
afbr-2057	197	6	available	available	ADJ
afbr-2057	197	7	due	due	ADP
afbr-2057	197	8	to	to	ADP
afbr-2057	197	9	restrictions	restriction	NOUN
afbr-2057	197	10	.	.	PUNCT
afbr-2057	198	1	conflicts	conflict	NOUN
afbr-2057	198	2	of	of	ADP
afbr-2057	198	3	interest	interest	NOUN
afbr-2057	198	4	:	:	PUNCT
afbr-2057	198	5	the	the	DET
afbr-2057	198	6	authors	author	NOUN
afbr-2057	198	7	declare	declare	VERB
afbr-2057	198	8	no	no	DET
afbr-2057	198	9	conflict	conflict	NOUN
afbr-2057	198	10	of	of	ADP
afbr-2057	198	11	interest	interest	NOUN
afbr-2057	198	12	.	.	PUNCT
afbr-2057	199	1	references	reference	NOUN
afbr-2057	199	2	ali	ali	PROPN
afbr-2057	199	3	,	,	PUNCT
afbr-2057	199	4	s.	s.	PROPN
afbr-2057	199	5	,	,	PUNCT
afbr-2057	199	6	zhang	zhang	PROPN
afbr-2057	199	7	,	,	PUNCT
afbr-2057	199	8	j.	j.	PROPN
afbr-2057	199	9	,	,	PUNCT
afbr-2057	199	10	naseem	naseem	PROPN
afbr-2057	199	11	,	,	PUNCT
afbr-2057	199	12	m.	m.	NOUN
afbr-2057	199	13	a.	a.	PROPN
afbr-2057	199	14	,	,	PUNCT
afbr-2057	199	15	&	&	CCONJ
afbr-2057	199	16	ahmad	ahmad	PROPN
afbr-2057	199	17	,	,	PUNCT
afbr-2057	199	18	f.	f.	PROPN
afbr-2057	199	19	(	(	PUNCT
afbr-2057	199	20	2019	2019	NUM
afbr-2057	199	21	)	)	PUNCT
afbr-2057	199	22	.	.	PUNCT
afbr-2057	200	1	moderating	moderate	VERB
afbr-2057	200	2	role	role	NOUN
afbr-2057	200	3	of	of	ADP
afbr-2057	200	4	ownership	ownership	NOUN
afbr-2057	200	5	in	in	ADP
afbr-2057	200	6	relationship	relationship	NOUN
afbr-2057	200	7	between	between	ADP
afbr-2057	200	8	csrd	csrd	NOUN
afbr-2057	200	9	and	and	CCONJ
afbr-2057	200	10	firm	firm	ADJ
afbr-2057	200	11	performance	performance	NOUN
afbr-2057	200	12	.	.	PUNCT
afbr-2057	201	1	the	the	DET
afbr-2057	201	2	journal	journal	NOUN
afbr-2057	201	3	of	of	ADP
afbr-2057	201	4	developing	develop	VERB
afbr-2057	201	5	areas	area	NOUN
afbr-2057	201	6	,	,	PUNCT
afbr-2057	201	7	53(3	53(3	NUM
afbr-2057	201	8	)	)	PUNCT
afbr-2057	201	9	.	.	PUNCT
afbr-2057	202	1	https://doi.org/10.1353/jda.2019.0048	https://doi.org/10.1353/jda.2019.0048	PROPN
afbr-2057	202	2	amin	amin	PROPN
afbr-2057	202	3	,	,	PUNCT
afbr-2057	202	4	a.	a.	NOUN
afbr-2057	202	5	a.	a.	PROPN
afbr-2057	202	6	,	,	PUNCT
afbr-2057	202	7	&	&	CCONJ
afbr-2057	202	8	hamdan	hamdan	PROPN
afbr-2057	202	9	,	,	PUNCT
afbr-2057	202	10	a.	a.	NOUN
afbr-2057	202	11	m.	m.	NOUN
afbr-2057	202	12	(	(	PUNCT
afbr-2057	202	13	2018	2018	NUM
afbr-2057	202	14	)	)	PUNCT
afbr-2057	202	15	.	.	PUNCT
afbr-2057	203	1	evaluating	evaluate	VERB
afbr-2057	203	2	the	the	DET
afbr-2057	203	3	effect	effect	NOUN
afbr-2057	203	4	of	of	ADP
afbr-2057	203	5	ownership	ownership	NOUN
afbr-2057	203	6	structure	structure	NOUN
afbr-2057	203	7	on	on	ADP
afbr-2057	203	8	firm	firm	ADJ
afbr-2057	203	9	performance	performance	NOUN
afbr-2057	203	10	:	:	PUNCT
afbr-2057	203	11	evidence	evidence	NOUN
afbr-2057	203	12	from	from	ADP
afbr-2057	203	13	saudi	saudi	ADJ
afbr-2057	203	14	arabian	arabian	ADJ
afbr-2057	203	15	listed	list	VERB
afbr-2057	203	16	companies	company	NOUN
afbr-2057	203	17	.	.	PUNCT
afbr-2057	204	1	journal	journal	NOUN
afbr-2057	204	2	of	of	ADP
afbr-2057	204	3	economic	economic	ADJ
afbr-2057	204	4	cooperation	cooperation	NOUN
afbr-2057	204	5	&	&	CCONJ
afbr-2057	204	6	development	development	PROPN
afbr-2057	204	7	,	,	PUNCT
afbr-2057	204	8	39(3	39(3	NUM
afbr-2057	204	9	)	)	PUNCT
afbr-2057	204	10	,	,	PUNCT
afbr-2057	204	11	65	65	NUM
afbr-2057	204	12	-	-	SYM
afbr-2057	204	13	92	92	NUM
afbr-2057	204	14	.	.	PUNCT
afbr-2057	205	1	carroll	carroll	PROPN
afbr-2057	205	2	,	,	PUNCT
afbr-2057	205	3	a.	a.	PROPN
afbr-2057	205	4	b.	b.	PROPN
afbr-2057	205	5	(	(	PUNCT
afbr-2057	205	6	1999	1999	NUM
afbr-2057	205	7	)	)	PUNCT
afbr-2057	205	8	.	.	PUNCT
afbr-2057	206	1	corporate	corporate	ADJ
afbr-2057	206	2	social	social	ADJ
afbr-2057	206	3	responsibility	responsibility	NOUN
afbr-2057	206	4	:	:	PUNCT
afbr-2057	206	5	evolution	evolution	NOUN
afbr-2057	206	6	of	of	ADP
afbr-2057	206	7	a	a	DET
afbr-2057	206	8	definitional	definitional	ADJ
afbr-2057	206	9	construct	construct	NOUN
afbr-2057	206	10	.	.	PUNCT
afbr-2057	207	1	business	business	NOUN
afbr-2057	207	2	&	&	CCONJ
afbr-2057	207	3	society	society	PROPN
afbr-2057	207	4	,	,	PUNCT
afbr-2057	207	5	38(3	38(3	NUM
afbr-2057	207	6	)	)	PUNCT
afbr-2057	207	7	,	,	PUNCT
afbr-2057	207	8	268295	268295	NUM
afbr-2057	207	9	.	.	PUNCT
afbr-2057	208	1	https://doi.org/10.1177/000765039903800303	https://doi.org/10.1177/000765039903800303	PROPN
afbr-2057	208	2	dakhlallh	dakhlallh	PROPN
afbr-2057	208	3	,	,	PUNCT
afbr-2057	208	4	m.	m.	NOUN
afbr-2057	208	5	m.	m.	NOUN
afbr-2057	208	6	,	,	PUNCT
afbr-2057	208	7	rashid	rashid	PROPN
afbr-2057	208	8	,	,	PUNCT
afbr-2057	208	9	n	n	CCONJ
afbr-2057	208	10	,	,	PUNCT
afbr-2057	208	11	abdullah	abdullah	PROPN
afbr-2057	208	12	,	,	PUNCT
afbr-2057	208	13	w.	w.	PROPN
afbr-2057	208	14	a.	a.	PROPN
afbr-2057	208	15	w.	w.	PROPN
afbr-2057	208	16	,	,	PUNCT
afbr-2057	208	17	&	&	CCONJ
afbr-2057	208	18	dukhlallh	dukhlallh	PROPN
afbr-2057	208	19	,	,	PUNCT
afbr-2057	208	20	a.	a.	NOUN
afbr-2057	208	21	m.	m.	NOUN
afbr-2057	208	22	(	(	PUNCT
afbr-2057	208	23	2021	2021	NUM
afbr-2057	208	24	)	)	PUNCT
afbr-2057	208	25	.	.	PUNCT
afbr-2057	209	1	ownership	ownership	NOUN
afbr-2057	209	2	structure	structure	NOUN
afbr-2057	209	3	and	and	CCONJ
afbr-2057	209	4	firm	firm	ADJ
afbr-2057	209	5	performance	performance	NOUN
afbr-2057	209	6	:	:	PUNCT
afbr-2057	209	7	evidence	evidence	NOUN
afbr-2057	209	8	from	from	ADP
afbr-2057	209	9	jordan	jordan	PROPN
afbr-2057	209	10	.	.	PUNCT
afbr-2057	210	1	journal	journal	PROPN
afbr-2057	210	2	of	of	ADP
afbr-2057	210	3	contemporary	contemporary	ADJ
afbr-2057	210	4	issues	issue	NOUN
afbr-2057	210	5	in	in	ADP
afbr-2057	210	6	business	business	NOUN
afbr-2057	210	7	and	and	CCONJ
afbr-2057	210	8	government	government	NOUN
afbr-2057	210	9	,	,	PUNCT
afbr-2057	210	10	27(2	27(2	PRON
afbr-2057	210	11	)	)	PUNCT
afbr-2057	210	12	,	,	PUNCT
afbr-2057	210	13	79	79	NUM
afbr-2057	210	14	-	-	SYM
afbr-2057	210	15	90	90	NUM
afbr-2057	210	16	.	.	PUNCT
afbr-2057	211	1	http://dx.doi.org/10.47750/cibg.2021.27.02.011	http://dx.doi.org/10.47750/cibg.2021.27.02.011	PROPN
afbr-2057	211	2	deck	deck	NOUN
afbr-2057	211	3	,	,	PUNCT
afbr-2057	211	4	m.	m.	NOUN
afbr-2057	211	5	(	(	PUNCT
afbr-2057	211	6	1994	1994	NUM
afbr-2057	211	7	)	)	PUNCT
afbr-2057	211	8	.	.	PUNCT
afbr-2057	212	1	essay	essay	PROPN
afbr-2057	212	2	in	in	ADP
afbr-2057	212	3	the	the	DET
afbr-2057	212	4	toronto	toronto	PROPN
afbr-2057	212	5	conference	conference	NOUN
afbr-2057	212	6	:	:	PUNCT
afbr-2057	212	7	reflections	reflection	NOUN
afbr-2057	212	8	on	on	ADP
afbr-2057	212	9	stakeholder	stakeholder	NOUN
afbr-2057	212	10	theory	theory	NOUN
afbr-2057	212	11	.	.	PUNCT
afbr-2057	213	1	business	business	NOUN
afbr-2057	213	2	and	and	CCONJ
afbr-2057	213	3	society	society	NOUN
afbr-2057	213	4	,	,	PUNCT
afbr-2057	213	5	33(1	33(1	NUM
afbr-2057	213	6	)	)	PUNCT
afbr-2057	213	7	,	,	PUNCT
afbr-2057	213	8	108	108	NUM
afbr-2057	213	9	-	-	SYM
afbr-2057	213	10	10	10	NUM
afbr-2057	213	11	.	.	PUNCT
afbr-2057	214	1	https://doi.org/10.1177/000765039403300105	https://doi.org/10.1177/000765039403300105	AUX
afbr-2057	214	2	emeka	emeka	PROPN
afbr-2057	214	3	-	-	PUNCT
afbr-2057	214	4	nwokeji	nwokeji	PROPN
afbr-2057	214	5	,	,	PUNCT
afbr-2057	214	6	n.	n.	PROPN
afbr-2057	214	7	a.	a.	PROPN
afbr-2057	214	8	(	(	PUNCT
afbr-2057	214	9	2019	2019	NUM
afbr-2057	214	10	)	)	PUNCT
afbr-2057	214	11	.	.	PUNCT
afbr-2057	215	1	nexus	nexus	NOUN
afbr-2057	215	2	between	between	ADP
afbr-2057	215	3	corporate	corporate	ADJ
afbr-2057	215	4	social	social	ADJ
afbr-2057	215	5	responsibility	responsibility	NOUN
afbr-2057	215	6	disclosures	disclosure	NOUN
afbr-2057	215	7	and	and	CCONJ
afbr-2057	215	8	market	market	NOUN
afbr-2057	215	9	value	value	NOUN
afbr-2057	215	10	of	of	ADP
afbr-2057	215	11	listed	list	VERB
afbr-2057	215	12	nonfinancial	nonfinancial	ADJ
afbr-2057	215	13	firms	firm	NOUN
afbr-2057	215	14	in	in	ADP
afbr-2057	215	15	nigeria	nigeria	PROPN
afbr-2057	215	16	.	.	PUNCT
afbr-2057	216	1	international	international	ADJ
afbr-2057	216	2	journal	journal	PROPN
afbr-2057	216	3	for	for	ADP
afbr-2057	216	4	innovative	innovative	ADJ
afbr-2057	216	5	research	research	NOUN
afbr-2057	216	6	in	in	ADP
afbr-2057	216	7	multidisciplinary	multidisciplinary	ADJ
afbr-2057	216	8	field	field	NOUN
afbr-2057	216	9	,	,	PUNCT
afbr-2057	216	10	5(3	5(3	NUM
afbr-2057	216	11	)	)	PUNCT
afbr-2057	216	12	,	,	PUNCT
afbr-2057	216	13	247255	247255	NUM
afbr-2057	216	14	.	.	PUNCT
afbr-2057	217	1	ishtiaq	ishtiaq	PROPN
afbr-2057	217	2	,	,	PUNCT
afbr-2057	217	3	m.	m.	NOUN
afbr-2057	217	4	,	,	PUNCT
afbr-2057	217	5	latif	latif	PROPN
afbr-2057	217	6	,	,	PUNCT
afbr-2057	217	7	k.	k.	PROPN
afbr-2057	217	8	,	,	PUNCT
afbr-2057	217	9	khan	khan	PROPN
afbr-2057	217	10	,	,	PUNCT
afbr-2057	217	11	a.	a.	NOUN
afbr-2057	217	12	n.	n.	PROPN
afbr-2057	217	13	,	,	PUNCT
afbr-2057	217	14	&	&	CCONJ
afbr-2057	217	15	noreen	noreen	PROPN
afbr-2057	217	16	,	,	PUNCT
afbr-2057	217	17	r.	r.	PROPN
afbr-2057	217	18	(	(	PUNCT
afbr-2057	217	19	2017	2017	NUM
afbr-2057	217	20	)	)	PUNCT
afbr-2057	217	21	.	.	PUNCT
afbr-2057	218	1	corporate	corporate	ADJ
afbr-2057	218	2	social	social	ADJ
afbr-2057	218	3	responsibility	responsibility	NOUN
afbr-2057	218	4	and	and	CCONJ
afbr-2057	218	5	firm	firm	ADJ
afbr-2057	218	6	performance	performance	NOUN
afbr-2057	218	7	:	:	PUNCT
afbr-2057	218	8	the	the	DET
afbr-2057	218	9	moderating	moderate	VERB
afbr-2057	218	10	effect	effect	NOUN
afbr-2057	218	11	of	of	ADP
afbr-2057	218	12	ownership	ownership	NOUN
afbr-2057	218	13	concentration	concentration	NOUN
afbr-2057	218	14	.	.	PUNCT
afbr-2057	219	1	journal	journal	NOUN
afbr-2057	219	2	of	of	ADP
afbr-2057	219	3	managerial	managerial	ADJ
afbr-2057	219	4	sciences	science	NOUN
afbr-2057	219	5	,	,	PUNCT
afbr-2057	219	6	11(3),353	11(3),353	NUM
afbr-2057	219	7	-	-	SYM
afbr-2057	219	8	386	386	NUM
afbr-2057	219	9	.	.	PUNCT
afbr-2057	220	1	kantudu	kantudu	NOUN
afbr-2057	220	2	et	et	PROPN
afbr-2057	220	3	al	al	PROPN
afbr-2057	220	4	.	.	PROPN
afbr-2057	220	5	,	,	PUNCT
afbr-2057	220	6	australian	australian	ADJ
afbr-2057	220	7	finance	finance	NOUN
afbr-2057	220	8	&	&	CCONJ
afbr-2057	220	9	banking	banking	PROPN
afbr-2057	220	10	review	review	NOUN
afbr-2057	220	11	7(1	7(1	NUM
afbr-2057	220	12	)	)	PUNCT
afbr-2057	220	13	(	(	PUNCT
afbr-2057	220	14	2023	2023	NUM
afbr-2057	220	15	)	)	PUNCT
afbr-2057	220	16	,	,	PUNCT
afbr-2057	220	17	1	1	NUM
afbr-2057	220	18	-	-	SYM
afbr-2057	220	19	8	8	NUM
afbr-2057	220	20	8	8	NUM
afbr-2057	220	21	jensen	jensen	PROPN
afbr-2057	220	22	,	,	PUNCT
afbr-2057	220	23	m.	m.	NOUN
afbr-2057	220	24	(	(	PUNCT
afbr-2057	220	25	2001	2001	NUM
afbr-2057	220	26	)	)	PUNCT
afbr-2057	220	27	.	.	PUNCT
afbr-2057	221	1	value	value	PROPN
afbr-2057	221	2	maximisation	maximisation	NOUN
afbr-2057	221	3	,	,	PUNCT
afbr-2057	221	4	stakeholder	stakeholder	NOUN
afbr-2057	221	5	theory	theory	NOUN
afbr-2057	221	6	,	,	PUNCT
afbr-2057	221	7	and	and	CCONJ
afbr-2057	221	8	the	the	DET
afbr-2057	221	9	corporate	corporate	ADJ
afbr-2057	221	10	objective	objective	ADJ
afbr-2057	221	11	function	function	NOUN
afbr-2057	221	12	.	.	PUNCT
afbr-2057	222	1	european	european	ADJ
afbr-2057	222	2	financial	financial	ADJ
afbr-2057	222	3	management	management	NOUN
afbr-2057	222	4	,	,	PUNCT
afbr-2057	222	5	7(3	7(3	NUM
afbr-2057	222	6	)	)	PUNCT
afbr-2057	222	7	,	,	PUNCT
afbr-2057	222	8	297	297	NUM
afbr-2057	222	9	-	-	SYM
afbr-2057	222	10	317	317	NUM
afbr-2057	222	11	.	.	PUNCT
afbr-2057	223	1	https://doi.org	https://doi.org	PROPN
afbr-2057	223	2	110.1111//1468036x.00158	110.1111//1468036x.00158	PROPN
afbr-2057	223	3	kaler	kaler	PROPN
afbr-2057	223	4	,	,	PUNCT
afbr-2057	223	5	j.	j.	PROPN
afbr-2057	223	6	(	(	PUNCT
afbr-2057	223	7	2003	2003	NUM
afbr-2057	223	8	)	)	PUNCT
afbr-2057	223	9	.	.	PUNCT
afbr-2057	224	1	differentiating	differentiate	VERB
afbr-2057	224	2	stakeholder	stakeholder	NOUN
afbr-2057	224	3	theories	theory	NOUN
afbr-2057	224	4	.	.	PUNCT
afbr-2057	225	1	journal	journal	PROPN
afbr-2057	225	2	of	of	ADP
afbr-2057	225	3	business	business	NOUN
afbr-2057	225	4	ethics	ethic	NOUN
afbr-2057	225	5	,	,	PUNCT
afbr-2057	225	6	46	46	NUM
afbr-2057	225	7	,	,	PUNCT
afbr-2057	225	8	71	71	NUM
afbr-2057	225	9	-	-	SYM
afbr-2057	225	10	83	83	NUM
afbr-2057	225	11	.	.	PUNCT
afbr-2057	226	1	https://doi.org/10.1023/a:1024794710899	https://doi.org/10.1023/a:1024794710899	PROPN
afbr-2057	226	2	kim	kim	PROPN
afbr-2057	226	3	,	,	PUNCT
afbr-2057	226	4	w.	w.	PROPN
afbr-2057	226	5	s.	s.	PROPN
afbr-2057	226	6	,	,	PUNCT
afbr-2057	226	7	park	park	PROPN
afbr-2057	226	8	,	,	PUNCT
afbr-2057	226	9	k.	k.	PROPN
afbr-2057	226	10	,	,	PUNCT
afbr-2057	226	11	&	&	CCONJ
afbr-2057	226	12	lee	lee	PROPN
afbr-2057	226	13	,	,	PUNCT
afbr-2057	226	14	s.	s.	PROPN
afbr-2057	226	15	h.	h.	PROPN
afbr-2057	226	16	(	(	PUNCT
afbr-2057	226	17	2018	2018	NUM
afbr-2057	226	18	)	)	PUNCT
afbr-2057	226	19	.	.	PUNCT
afbr-2057	227	1	corporate	corporate	ADJ
afbr-2057	227	2	social	social	ADJ
afbr-2057	227	3	responsibility	responsibility	NOUN
afbr-2057	227	4	,	,	PUNCT
afbr-2057	227	5	ownership	ownership	NOUN
afbr-2057	227	6	structure	structure	NOUN
afbr-2057	227	7	,	,	PUNCT
afbr-2057	227	8	and	and	CCONJ
afbr-2057	227	9	firm	firm	ADJ
afbr-2057	227	10	value	value	NOUN
afbr-2057	227	11	:	:	PUNCT
afbr-2057	227	12	evidence	evidence	NOUN
afbr-2057	227	13	from	from	ADP
afbr-2057	227	14	korea	korea	PROPN
afbr-2057	227	15	.	.	PUNCT
afbr-2057	228	1	sustainability	sustainability	NOUN
afbr-2057	228	2	,	,	PUNCT
afbr-2057	228	3	10(7	10(7	NUM
afbr-2057	228	4	)	)	PUNCT
afbr-2057	228	5	,	,	PUNCT
afbr-2057	228	6	2497	2497	NUM
afbr-2057	228	7	.	.	PUNCT
afbr-2057	229	1	https://doi.org/10.3390/su10072497	https://doi.org/10.3390/su10072497	NOUN
afbr-2057	229	2	lawal	lawal	NOUN
afbr-2057	229	3	,	,	PUNCT
afbr-2057	229	4	o.	o.	PROPN
afbr-2057	229	5	d.	d.	PROPN
afbr-2057	229	6	,	,	PUNCT
afbr-2057	229	7	agbi	agbi	PROPN
afbr-2057	229	8	,	,	PUNCT
afbr-2057	229	9	e.	e.	PROPN
afbr-2057	229	10	s.	s.	PROPN
afbr-2057	229	11	,	,	PUNCT
afbr-2057	229	12	&	&	CCONJ
afbr-2057	229	13	mustapha	mustapha	PROPN
afbr-2057	229	14	,	,	PUNCT
afbr-2057	229	15	l.	l.	PROPN
afbr-2057	229	16	o.	o.	PROPN
afbr-2057	229	17	(	(	PUNCT
afbr-2057	229	18	2018	2018	NUM
afbr-2057	229	19	)	)	PUNCT
afbr-2057	229	20	.	.	PUNCT
afbr-2057	230	1	effect	effect	NOUN
afbr-2057	230	2	of	of	ADP
afbr-2057	230	3	ownership	ownership	NOUN
afbr-2057	230	4	structure	structure	NOUN
afbr-2057	230	5	on	on	ADP
afbr-2057	230	6	financial	financial	ADJ
afbr-2057	230	7	performance	performance	NOUN
afbr-2057	230	8	of	of	ADP
afbr-2057	230	9	listed	list	VERB
afbr-2057	230	10	insurance	insurance	NOUN
afbr-2057	230	11	firms	firm	NOUN
afbr-2057	230	12	in	in	ADP
afbr-2057	230	13	nigeria	nigeria	PROPN
afbr-2057	230	14	.	.	PUNCT
afbr-2057	231	1	journal	journal	PROPN
afbr-2057	231	2	of	of	ADP
afbr-2057	231	3	accounting	accounting	NOUN
afbr-2057	231	4	,	,	PUNCT
afbr-2057	231	5	finance	finance	NOUN
afbr-2057	231	6	and	and	CCONJ
afbr-2057	231	7	auditing	auditing	NOUN
afbr-2057	231	8	studies	study	NOUN
afbr-2057	231	9	,	,	PUNCT
afbr-2057	231	10	4(3	4(3	NUM
afbr-2057	231	11	)	)	PUNCT
afbr-2057	231	12	,	,	PUNCT
afbr-2057	231	13	123	123	NUM
afbr-2057	231	14	-	-	SYM
afbr-2057	231	15	148	148	NUM
afbr-2057	231	16	.	.	PUNCT
afbr-2057	232	1	mukthar	mukthar	PROPN
afbr-2057	232	2	,	,	PUNCT
afbr-2057	232	3	j.	j.	PROPN
afbr-2057	232	4	(	(	PUNCT
afbr-2057	232	5	2016	2016	NUM
afbr-2057	232	6	)	)	PUNCT
afbr-2057	232	7	.	.	PUNCT
afbr-2057	233	1	corporate	corporate	ADJ
afbr-2057	233	2	social	social	ADJ
afbr-2057	233	3	responsibility	responsibility	NOUN
afbr-2057	233	4	disclosure	disclosure	NOUN
afbr-2057	233	5	and	and	CCONJ
afbr-2057	233	6	firm	firm	ADJ
afbr-2057	233	7	value	value	NOUN
afbr-2057	233	8	of	of	ADP
afbr-2057	233	9	the	the	DET
afbr-2057	233	10	listed	list	VERB
afbr-2057	233	11	conglomerate	conglomerate	NOUN
afbr-2057	233	12	companies	company	NOUN
afbr-2057	233	13	in	in	ADP
afbr-2057	233	14	nigeria	nigeria	PROPN
afbr-2057	233	15	,	,	PUNCT
afbr-2057	233	16	unpublished	unpublished	ADJ
afbr-2057	233	17	dissertation	dissertation	NOUN
afbr-2057	233	18	in	in	ADP
afbr-2057	233	19	partial	partial	ADJ
afbr-2057	233	20	fulfilment	fulfilment	NOUN
afbr-2057	233	21	of	of	ADP
afbr-2057	233	22	the	the	DET
afbr-2057	233	23	award	award	PROPN
afbr-2057	233	24	of	of	ADP
afbr-2057	233	25	msc	msc	PROPN
afbr-2057	233	26	degree	degree	PROPN
afbr-2057	233	27	bayero	bayero	PROPN
afbr-2057	233	28	university	university	PROPN
afbr-2057	233	29	kano	kano	PROPN
afbr-2057	233	30	,	,	PUNCT
afbr-2057	233	31	nigeria	nigeria	PROPN
afbr-2057	233	32	nguyen	nguyen	PROPN
afbr-2057	233	33	,	,	PUNCT
afbr-2057	233	34	v.	v.	ADV
afbr-2057	233	35	,	,	PUNCT
afbr-2057	233	36	dang	dang	INTJ
afbr-2057	233	37	,	,	PUNCT
afbr-2057	233	38	h.	h.	PROPN
afbr-2057	233	39	n.	n.	PROPN
afbr-2057	233	40	,	,	PUNCT
afbr-2057	233	41	vu	vu	PROPN
afbr-2057	233	42	,	,	PUNCT
afbr-2057	233	43	v.t.t	v.t.t	ADJ
afbr-2057	233	44	.	.	PROPN
afbr-2057	233	45	,	,	PUNCT
afbr-2057	233	46	&	&	CCONJ
afbr-2057	233	47	hoang	hoang	PROPN
afbr-2057	233	48	,	,	PUNCT
afbr-2057	233	49	h.t.v	h.t.v	PROPN
afbr-2057	233	50	.	.	PUNCT
afbr-2057	234	1	(	(	PUNCT
afbr-2057	234	2	2018	2018	NUM
afbr-2057	234	3	)	)	PUNCT
afbr-2057	234	4	.	.	PUNCT
afbr-2057	235	1	impact	impact	NOUN
afbr-2057	235	2	of	of	ADP
afbr-2057	235	3	social	social	ADJ
afbr-2057	235	4	responsibility	responsibility	NOUN
afbr-2057	235	5	information	information	NOUN
afbr-2057	235	6	disclosure	disclosure	VERB
afbr-2057	235	7	the	the	DET
afbr-2057	235	8	financial	financial	ADJ
afbr-2057	235	9	performance	performance	NOUN
afbr-2057	235	10	of	of	ADP
afbr-2057	235	11	enterprises	enterprise	NOUN
afbr-2057	235	12	.	.	PUNCT
afbr-2057	236	1	international	international	ADJ
afbr-2057	236	2	journal	journal	PROPN
afbr-2057	236	3	of	of	ADP
afbr-2057	236	4	accounting	accounting	NOUN
afbr-2057	236	5	,	,	PUNCT
afbr-2057	236	6	6(3	6(3	NUM
afbr-2057	236	7	)	)	PUNCT
afbr-2057	236	8	.	.	PUNCT
afbr-2057	237	1	oyedokun	oyedokun	PROPN
afbr-2057	237	2	,	,	PUNCT
afbr-2057	237	3	g.	g.	PROPN
afbr-2057	237	4	e.	e.	PROPN
afbr-2057	237	5	,	,	PUNCT
afbr-2057	237	6	isah	isah	PROPN
afbr-2057	237	7	,	,	PUNCT
afbr-2057	237	8	s.	s.	PROPN
afbr-2057	237	9	,	,	PUNCT
afbr-2057	237	10	&	&	CCONJ
afbr-2057	237	11	awotomilusi	awotomilusi	PROPN
afbr-2057	237	12	,	,	PUNCT
afbr-2057	237	13	n.	n.	PROPN
afbr-2057	237	14	s.	s.	PROPN
afbr-2057	237	15	(	(	PUNCT
afbr-2057	237	16	2020	2020	NUM
afbr-2057	237	17	)	)	PUNCT
afbr-2057	237	18	.	.	PUNCT
afbr-2057	238	1	ownership	ownership	NOUN
afbr-2057	238	2	structure	structure	NOUN
afbr-2057	238	3	and	and	CCONJ
afbr-2057	238	4	firm	firm	ADJ
afbr-2057	238	5	value	value	NOUN
afbr-2057	238	6	of	of	ADP
afbr-2057	238	7	quoted	quote	VERB
afbr-2057	238	8	consumers	consumer	NOUN
afbr-2057	238	9	goods	good	NOUN
afbr-2057	238	10	firms	firm	NOUN
afbr-2057	238	11	in	in	ADP
afbr-2057	238	12	nigeria	nigeria	PROPN
afbr-2057	238	13	.	.	PUNCT
afbr-2057	239	1	jasf	jasf	PROPN
afbr-2057	239	2	,	,	PUNCT
afbr-2057	239	3	3(2	3(2	NUM
afbr-2057	239	4	)	)	PUNCT
afbr-2057	239	5	,	,	PUNCT
afbr-2057	239	6	214	214	NUM
afbr-2057	239	7	-	-	SYM
afbr-2057	239	8	228	228	NUM
afbr-2057	239	9	.	.	PUNCT
afbr-2057	240	1	ruf	ruf	NOUN
afbr-2057	240	2	,	,	PUNCT
afbr-2057	240	3	b.	b.	PROPN
afbr-2057	240	4	m.	m.	PROPN
afbr-2057	240	5	,	,	PUNCT
afbr-2057	240	6	muralidhar	muralidhar	PROPN
afbr-2057	240	7	,	,	PUNCT
afbr-2057	240	8	k.	k.	PROPN
afbr-2057	240	9	,	,	PUNCT
afbr-2057	240	10	brown	brown	PROPN
afbr-2057	240	11	,	,	PUNCT
afbr-2057	240	12	r.	r.	PROPN
afbr-2057	240	13	m.	m.	PROPN
afbr-2057	240	14	,	,	PUNCT
afbr-2057	240	15	janney	janney	PROPN
afbr-2057	240	16	,	,	PUNCT
afbr-2057	240	17	j.	j.	PROPN
afbr-2057	240	18	j.	j.	PROPN
afbr-2057	240	19	,	,	PUNCT
afbr-2057	240	20	&	&	CCONJ
afbr-2057	240	21	paul	paul	PROPN
afbr-2057	240	22	,	,	PUNCT
afbr-2057	240	23	k.	k.	PROPN
afbr-2057	240	24	(	(	PUNCT
afbr-2057	240	25	2001	2001	NUM
afbr-2057	240	26	)	)	PUNCT
afbr-2057	240	27	.	.	PUNCT
afbr-2057	241	1	an	an	DET
afbr-2057	241	2	empirical	empirical	ADJ
afbr-2057	241	3	investigation	investigation	NOUN
afbr-2057	241	4	of	of	ADP
afbr-2057	241	5	the	the	DET
afbr-2057	241	6	relationship	relationship	NOUN
afbr-2057	241	7	between	between	ADP
afbr-2057	241	8	change	change	NOUN
afbr-2057	241	9	in	in	ADP
afbr-2057	241	10	corporate	corporate	ADJ
afbr-2057	241	11	social	social	ADJ
afbr-2057	241	12	performance	performance	NOUN
afbr-2057	241	13	and	and	CCONJ
afbr-2057	241	14	financial	financial	ADJ
afbr-2057	241	15	performance	performance	NOUN
afbr-2057	241	16	:	:	PUNCT
afbr-2057	241	17	a	a	DET
afbr-2057	241	18	stakeholder	stakeholder	NOUN
afbr-2057	241	19	theory	theory	NOUN
afbr-2057	241	20	perspective	perspective	NOUN
afbr-2057	241	21	.	.	PUNCT
afbr-2057	242	1	journal	journal	PROPN
afbr-2057	242	2	of	of	ADP
afbr-2057	242	3	business	business	NOUN
afbr-2057	242	4	ethics	ethic	NOUN
afbr-2057	242	5	,	,	PUNCT
afbr-2057	242	6	32	32	NUM
afbr-2057	242	7	,	,	PUNCT
afbr-2057	242	8	143	143	NUM
afbr-2057	242	9	-	-	SYM
afbr-2057	242	10	156	156	NUM
afbr-2057	242	11	.	.	PUNCT
afbr-2057	243	1	https://doi.org/10.1023/a:1010786912118	https://doi.org/10.1023/a:1010786912118	PROPN
afbr-2057	243	2	salisu	salisu	PROPN
afbr-2057	243	3	,	,	PUNCT
afbr-2057	243	4	u.	u.	PROPN
afbr-2057	243	5	,	,	PUNCT
afbr-2057	243	6	sani	sani	PROPN
afbr-2057	243	7	,	,	PUNCT
afbr-2057	243	8	s.	s.	PROPN
afbr-2057	243	9	,	,	PUNCT
afbr-2057	243	10	&	&	CCONJ
afbr-2057	243	11	lawan	lawan	PROPN
afbr-2057	243	12	,	,	PUNCT
afbr-2057	243	13	j.	j.	PROPN
afbr-2057	243	14	(	(	PUNCT
afbr-2057	243	15	2018	2018	NUM
afbr-2057	243	16	)	)	PUNCT
afbr-2057	243	17	.	.	PUNCT
afbr-2057	244	1	corporate	corporate	ADJ
afbr-2057	244	2	social	social	ADJ
afbr-2057	244	3	responsibility	responsibility	NOUN
afbr-2057	244	4	disclosure	disclosure	NOUN
afbr-2057	244	5	and	and	CCONJ
afbr-2057	244	6	the	the	DET
afbr-2057	244	7	value	value	NOUN
afbr-2057	244	8	of	of	ADP
afbr-2057	244	9	listed	list	VERB
afbr-2057	244	10	conglomerates	conglomerate	NOUN
afbr-2057	244	11	firms	firm	NOUN
afbr-2057	244	12	in	in	ADP
afbr-2057	244	13	nigeria	nigeria	PROPN
afbr-2057	244	14	.	.	PUNCT
afbr-2057	245	1	asian	asian	ADJ
afbr-2057	245	2	journal	journal	PROPN
afbr-2057	245	3	of	of	ADP
afbr-2057	245	4	economics	economic	NOUN
afbr-2057	245	5	,	,	PUNCT
afbr-2057	245	6	business	business	NOUN
afbr-2057	245	7	and	and	CCONJ
afbr-2057	245	8	accounting	accounting	NOUN
afbr-2057	245	9	,	,	PUNCT
afbr-2057	245	10	7(4	7(4	NUM
afbr-2057	245	11	)	)	PUNCT
afbr-2057	245	12	,	,	PUNCT
afbr-2057	245	13	1	1	NUM
afbr-2057	245	14	-	-	SYM
afbr-2057	245	15	8	8	NUM
afbr-2057	245	16	.	.	PUNCT
afbr-2057	246	1	sopian	sopian	PROPN
afbr-2057	246	2	,	,	PUNCT
afbr-2057	246	3	a.	a.	PROPN
afbr-2057	246	4	,	,	PUNCT
afbr-2057	246	5	&	&	CCONJ
afbr-2057	246	6	mulya	mulya	PROPN
afbr-2057	246	7	,	,	PUNCT
afbr-2057	246	8	h.	h.	PROPN
afbr-2057	246	9	(	(	PUNCT
afbr-2057	246	10	2018	2018	NUM
afbr-2057	246	11	)	)	PUNCT
afbr-2057	246	12	.	.	PUNCT
afbr-2057	247	1	the	the	DET
afbr-2057	247	2	impact	impact	NOUN
afbr-2057	247	3	of	of	ADP
afbr-2057	247	4	corporate	corporate	ADJ
afbr-2057	247	5	social	social	ADJ
afbr-2057	247	6	responsibility	responsibility	NOUN
afbr-2057	247	7	disclosure	disclosure	NOUN
afbr-2057	247	8	on	on	ADP
afbr-2057	247	9	firm	firm	PROPN
afbr-2057	247	10	v	v	PROPN
afbr-2057	247	11	in	in	ADP
afbr-2057	247	12	indonesia	indonesia	PROPN
afbr-2057	247	13	.	.	PUNCT
afbr-2057	248	1	international	international	ADJ
afbr-2057	248	2	journal	journal	PROPN
afbr-2057	248	3	of	of	ADP
afbr-2057	248	4	scientific	scientific	ADJ
afbr-2057	248	5	research	research	NOUN
afbr-2057	248	6	and	and	CCONJ
afbr-2057	248	7	management	management	NOUN
afbr-2057	248	8	,	,	PUNCT
afbr-2057	248	9	6(1	6(1	NUM
afbr-2057	248	10	)	)	PUNCT
afbr-2057	248	11	,	,	PUNCT
afbr-2057	248	12	813	813	NUM
afbr-2057	248	13	-	-	SYM
afbr-2057	248	14	823	823	NUM
afbr-2057	248	15	.	.	PUNCT
afbr-2057	249	1	https://doi.org/10.18535/ijsrm/v6i11.em01	https://doi.org/10.18535/ijsrm/v6i11.em01	PROPN
afbr-2057	249	2	sylvester	sylvester	PROPN
afbr-2057	249	3	,	,	PUNCT
afbr-2057	249	4	e.	e.	PROPN
afbr-2057	249	5	i.	i.	PROPN
afbr-2057	249	6	(	(	PUNCT
afbr-2057	249	7	2019	2019	NUM
afbr-2057	249	8	)	)	PUNCT
afbr-2057	249	9	.	.	PUNCT
afbr-2057	250	1	empirical	empirical	ADJ
afbr-2057	250	2	study	study	NOUN
afbr-2057	250	3	on	on	ADP
afbr-2057	250	4	:	:	PUNCT
afbr-2057	250	5	disclosure	disclosure	NOUN
afbr-2057	250	6	of	of	ADP
afbr-2057	250	7	corporate	corporate	ADJ
afbr-2057	250	8	social	social	ADJ
afbr-2057	250	9	responsibility	responsibility	NOUN
afbr-2057	250	10	on	on	ADP
afbr-2057	250	11	the	the	DET
afbr-2057	250	12	financial	financial	ADJ
afbr-2057	250	13	perormance	perormance	NOUN
afbr-2057	250	14	of	of	ADP
afbr-2057	250	15	public	public	ADJ
afbr-2057	250	16	limited	limited	ADJ
afbr-2057	250	17	firms	firm	NOUN
afbr-2057	250	18	in	in	ADP
afbr-2057	250	19	nigeria	nigeria	PROPN
afbr-2057	250	20	.	.	PUNCT
afbr-2057	251	1	european	european	PROPN
afbr-2057	251	2	journal	journal	PROPN
afbr-2057	251	3	of	of	ADP
afbr-2057	251	4	accounting	accounting	NOUN
afbr-2057	251	5	,	,	PUNCT
afbr-2057	251	6	finance	finance	NOUN
afbr-2057	251	7	and	and	CCONJ
afbr-2057	251	8	investment	investment	NOUN
afbr-2057	251	9	,	,	PUNCT
afbr-2057	251	10	5	5	NUM
afbr-2057	251	11	(	(	PUNCT
afbr-2057	251	12	1	1	NUM
afbr-2057	251	13	)	)	PUNCT
afbr-2057	251	14	,	,	PUNCT
afbr-2057	251	15	37	37	NUM
afbr-2057	251	16	-	-	SYM
afbr-2057	251	17	52	52	NUM
afbr-2057	251	18	.	.	PUNCT
afbr-2057	252	1	tilikaisiri	tilikaisiri	NOUN
afbr-2057	252	2	,	,	PUNCT
afbr-2057	252	3	k.	k.	PROPN
afbr-2057	252	4	(	(	PUNCT
afbr-2057	252	5	2012	2012	NUM
afbr-2057	252	6	)	)	PUNCT
afbr-2057	252	7	.	.	PUNCT
afbr-2057	253	1	corporate	corporate	ADJ
afbr-2057	253	2	social	social	ADJ
afbr-2057	253	3	responsibility	responsibility	NOUN
afbr-2057	253	4	and	and	CCONJ
afbr-2057	253	5	company	company	NOUN
afbr-2057	253	6	performance	performance	NOUN
afbr-2057	253	7	.	.	PUNCT
afbr-2057	254	1	ph	ph	PROPN
afbr-2057	254	2	.	.	PUNCT
afbr-2057	254	3	d	d	X
afbr-2057	254	4	theses	theses	PROPN
afbr-2057	254	5	,	,	PUNCT
afbr-2057	254	6	victoria	victoria	PROPN
afbr-2057	254	7	university	university	PROPN
afbr-2057	254	8	,	,	PUNCT
afbr-2057	254	9	melbourne	melbourne	PROPN
afbr-2057	254	10	.	.	PUNCT
afbr-2057	254	11	werhane	werhane	PROPN
afbr-2057	254	12	,	,	PUNCT
afbr-2057	254	13	p.	p.	PROPN
afbr-2057	254	14	h.	h.	PROPN
afbr-2057	254	15	,	,	PUNCT
afbr-2057	254	16	&	&	CCONJ
afbr-2057	254	17	freeman	freeman	PROPN
afbr-2057	254	18	,	,	PUNCT
afbr-2057	254	19	r.	r.	PROPN
afbr-2057	254	20	e.	e.	PROPN
afbr-2057	254	21	(	(	PUNCT
afbr-2057	254	22	1999	1999	NUM
afbr-2057	254	23	)	)	PUNCT
afbr-2057	254	24	.	.	PUNCT
afbr-2057	255	1	business	business	NOUN
afbr-2057	255	2	ethics	ethic	NOUN
afbr-2057	255	3	:	:	PUNCT
afbr-2057	255	4	the	the	DET
afbr-2057	255	5	state	state	NOUN
afbr-2057	255	6	of	of	ADP
afbr-2057	255	7	the	the	DET
afbr-2057	255	8	art	art	NOUN
afbr-2057	255	9	.	.	PUNCT
afbr-2057	256	1	international	international	ADJ
afbr-2057	256	2	journal	journal	PROPN
afbr-2057	256	3	of	of	ADP
afbr-2057	256	4	management	management	NOUN
afbr-2057	256	5	reviews	review	NOUN
afbr-2057	256	6	,	,	PUNCT
afbr-2057	256	7	1(1	1(1	NUM
afbr-2057	256	8	)	)	PUNCT
afbr-2057	256	9	,	,	PUNCT
afbr-2057	256	10	1	1	NUM
afbr-2057	256	11	-	-	SYM
afbr-2057	256	12	16	16	NUM
afbr-2057	256	13	.	.	PUNCT
afbr-2057	257	1	https://doi.org/10.1111/1468-2370.00002	https://doi.org/10.1111/1468-2370.00002	PROPN
afbr-2057	257	2	zraqat	zraqat	PROPN
afbr-2057	257	3	,	,	PUNCT
afbr-2057	257	4	o.	o.	PROPN
afbr-2057	257	5	,	,	PUNCT
afbr-2057	257	6	zureigat	zureigat	PROPN
afbr-2057	257	7	,	,	PUNCT
afbr-2057	257	8	q.	q.	PROPN
afbr-2057	257	9	,	,	PUNCT
afbr-2057	257	10	al	al	PROPN
afbr-2057	257	11	-	-	PUNCT
afbr-2057	257	12	rawashdeh	rawashdeh	PROPN
afbr-2057	257	13	,	,	PUNCT
afbr-2057	257	14	h.	h.	PROPN
afbr-2057	257	15	a.	a.	PROPN
afbr-2057	257	16	,	,	PUNCT
afbr-2057	257	17	okour	okour	PROPN
afbr-2057	257	18	,	,	PUNCT
afbr-2057	257	19	s.	s.	PROPN
afbr-2057	257	20	m.	m.	PROPN
afbr-2057	257	21	,	,	PUNCT
afbr-2057	257	22	hussien	hussien	PROPN
afbr-2057	257	23	,	,	PUNCT
afbr-2057	257	24	l.	l.	PROPN
afbr-2057	257	25	f.	f.	PROPN
afbr-2057	257	26	,	,	PUNCT
afbr-2057	257	27	&	&	CCONJ
afbr-2057	257	28	al	al	PROPN
afbr-2057	257	29	-	-	PUNCT
afbr-2057	257	30	bawab	bawab	PROPN
afbr-2057	257	31	,	,	PUNCT
afbr-2057	257	32	a.	a.	NOUN
afbr-2057	257	33	a.	a.	NOUN
afbr-2057	257	34	(	(	PUNCT
afbr-2057	257	35	2021	2021	NUM
afbr-2057	257	36	)	)	PUNCT
afbr-2057	257	37	.	.	PUNCT
afbr-2057	258	1	the	the	DET
afbr-2057	258	2	effect	effect	NOUN
afbr-2057	258	3	of	of	ADP
afbr-2057	258	4	corporate	corporate	ADJ
afbr-2057	258	5	social	social	ADJ
afbr-2057	258	6	responsibility	responsibility	NOUN
afbr-2057	258	7	disclosure	disclosure	NOUN
afbr-2057	258	8	on	on	ADP
afbr-2057	258	9	market	market	NOUN
afbr-2057	258	10	performance	performance	NOUN
afbr-2057	258	11	:	:	PUNCT
afbr-2057	258	12	evidence	evidence	NOUN
afbr-2057	258	13	from	from	ADP
afbr-2057	258	14	jordan	jordan	PROPN
afbr-2057	258	15	.	.	PUNCT
afbr-2057	259	1	the	the	DET
afbr-2057	259	2	journal	journal	NOUN
afbr-2057	259	3	of	of	ADP
afbr-2057	259	4	asian	asian	ADJ
afbr-2057	259	5	finance	finance	NOUN
afbr-2057	259	6	,	,	PUNCT
afbr-2057	259	7	economics	economic	NOUN
afbr-2057	259	8	and	and	CCONJ
afbr-2057	259	9	business	business	NOUN
afbr-2057	259	10	,	,	PUNCT
afbr-2057	259	11	8(8	8(8	NUM
afbr-2057	259	12	)	)	PUNCT
afbr-2057	259	13	,	,	PUNCT
afbr-2057	259	14	453	453	NUM
afbr-2057	259	15	-	-	SYM
afbr-2057	259	16	463	463	NUM
afbr-2057	259	17	.	.	PUNCT
afbr-2057	260	1	publisher	publisher	PROPN
afbr-2057	260	2	’s	’s	PART
afbr-2057	260	3	note	note	NOUN
afbr-2057	260	4	:	:	PUNCT
afbr-2057	260	5	cribfb	cribfb	PROPN
afbr-2057	260	6	stays	stay	VERB
afbr-2057	260	7	neutral	neutral	ADJ
afbr-2057	260	8	with	with	ADP
afbr-2057	260	9	regard	regard	NOUN
afbr-2057	260	10	to	to	ADP
afbr-2057	260	11	jurisdictional	jurisdictional	ADJ
afbr-2057	260	12	claims	claim	NOUN
afbr-2057	260	13	in	in	ADP
afbr-2057	260	14	published	publish	VERB
afbr-2057	260	15	maps	map	NOUN
afbr-2057	260	16	and	and	CCONJ
afbr-2057	260	17	institutional	institutional	ADJ
afbr-2057	260	18	affiliations	affiliation	NOUN
afbr-2057	260	19	.	.	PUNCT
afbr-2057	261	1	©	©	ADP
afbr-2057	261	2	2023	2023	NUM
afbr-2057	261	3	by	by	ADP
afbr-2057	261	4	the	the	DET
afbr-2057	261	5	authors	author	NOUN
afbr-2057	261	6	.	.	PUNCT
afbr-2057	262	1	licensee	licensee	PROPN
afbr-2057	262	2	cribfb	cribfb	PROPN
afbr-2057	262	3	,	,	PUNCT
afbr-2057	262	4	usa	usa	PROPN
afbr-2057	262	5	.	.	PROPN
afbr-2057	263	1	this	this	DET
afbr-2057	263	2	article	article	NOUN
afbr-2057	263	3	is	be	AUX
afbr-2057	263	4	an	an	DET
afbr-2057	263	5	open	open	ADJ
afbr-2057	263	6	-	-	PUNCT
afbr-2057	263	7	access	access	NOUN
afbr-2057	263	8	article	article	NOUN
afbr-2057	263	9	distributed	distribute	VERB
afbr-2057	263	10	under	under	ADP
afbr-2057	263	11	the	the	DET
afbr-2057	263	12	terms	term	NOUN
afbr-2057	263	13	and	and	CCONJ
afbr-2057	263	14	conditions	condition	NOUN
afbr-2057	263	15	of	of	ADP
afbr-2057	263	16	the	the	DET
afbr-2057	263	17	creative	creative	ADJ
afbr-2057	263	18	commons	common	NOUN
afbr-2057	263	19	attribution	attribution	NOUN
afbr-2057	263	20	(	(	PUNCT
afbr-2057	263	21	cc	cc	NOUN
afbr-2057	263	22	by	by	ADP
afbr-2057	263	23	)	)	PUNCT
afbr-2057	263	24	license	license	NOUN
afbr-2057	263	25	(	(	PUNCT
afbr-2057	263	26	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
afbr-2057	263	27	)	)	PUNCT
afbr-2057	263	28	.	.	PUNCT
afbr-2057	264	1	australian	australian	ADJ
afbr-2057	264	2	finance	finance	PROPN
afbr-2057	264	3	&	&	CCONJ
afbr-2057	264	4	banking	banking	PROPN
afbr-2057	264	5	review	review	NOUN
afbr-2057	264	6	(	(	PUNCT
afbr-2057	264	7	p	p	NOUN
afbr-2057	264	8	-	-	PUNCT
afbr-2057	264	9	issn	issn	VERB
afbr-2057	264	10	2576	2576	NUM
afbr-2057	264	11	-	-	SYM
afbr-2057	264	12	1196	1196	NUM
afbr-2057	264	13	e	e	NOUN
afbr-2057	264	14	-	-	PROPN
afbr-2057	264	15	issn	issn	VERB
afbr-2057	264	16	2576	2576	NUM
afbr-2057	264	17	-	-	PUNCT
afbr-2057	264	18	120x	120x	NUM
afbr-2057	264	19	)	)	PUNCT
afbr-2057	264	20	by	by	ADP
afbr-2057	264	21	cribfb	cribfb	PROPN
afbr-2057	264	22	is	be	AUX
afbr-2057	264	23	licensed	license	VERB
afbr-2057	264	24	under	under	ADP
afbr-2057	264	25	a	a	DET
afbr-2057	264	26	creative	creative	ADJ
afbr-2057	264	27	commons	common	NOUN
afbr-2057	264	28	attribution	attribution	NOUN
afbr-2057	264	29	4.0	4.0	NUM
afbr-2057	264	30	international	international	ADJ
afbr-2057	264	31	license	license	NOUN
afbr-2057	264	32	.	.	PUNCT
afbr-2057	265	1	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
afbr-2057	265	2	)	)	PUNCT
afbr-2057	265	3	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
afbr-2057	265	4	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN