id	sid	tid	token	lemma	pos
afbr-241	1	1	copyright	copyright	NOUN
afbr-241	1	2	©	©	PROPN
afbr-241	1	3	cc	cc	PROPN
afbr-241	1	4	-	-	PUNCT
afbr-241	1	5	by	by	ADP
afbr-241	1	6	-	-	PUNCT
afbr-241	1	7	nc	nc	PROPN
afbr-241	1	8	2019	2019	NUM
afbr-241	1	9	,	,	PUNCT
afbr-241	1	10	cribfb	cribfb	PROPN
afbr-241	1	11	|	|	ADV
afbr-241	1	12	afbr	afbr	SCONJ
afbr-241	1	13	australian	australian	ADJ
afbr-241	1	14	finance	finance	NOUN
afbr-241	1	15	&	&	CCONJ
afbr-241	1	16	banking	banking	PROPN
afbr-241	1	17	review	review	PROPN
afbr-241	1	18	;	;	PUNCT
afbr-241	1	19	vol	vol	NOUN
afbr-241	1	20	.	.	PROPN
afbr-241	2	1	3	3	NUM
afbr-241	2	2	,	,	PUNCT
afbr-241	2	3	no	no	INTJ
afbr-241	2	4	.	.	NOUN
afbr-241	2	5	1	1	NUM
afbr-241	2	6	;	;	PUNCT
afbr-241	2	7	2019	2019	NUM
afbr-241	2	8	issn	issn	VERB
afbr-241	2	9	2576	2576	NUM
afbr-241	2	10	-	-	SYM
afbr-241	2	11	1196	1196	NUM
afbr-241	2	12	e	e	NOUN
afbr-241	2	13	-	-	PROPN
afbr-241	2	14	issn	issn	ADJ
afbr-241	2	15	2576	2576	NUM
afbr-241	2	16	-	-	PUNCT
afbr-241	2	17	120x	120x	PROPN
afbr-241	2	18	research	research	NOUN
afbr-241	2	19	article	article	NOUN
afbr-241	2	20	published	publish	VERB
afbr-241	2	21	by	by	ADP
afbr-241	2	22	centre	centre	NOUN
afbr-241	2	23	for	for	ADP
afbr-241	2	24	research	research	NOUN
afbr-241	2	25	on	on	ADP
afbr-241	2	26	islamic	islamic	ADJ
afbr-241	2	27	banking	banking	PROPN
afbr-241	2	28	&	&	CCONJ
afbr-241	2	29	finance	finance	PROPN
afbr-241	2	30	and	and	CCONJ
afbr-241	2	31	business	business	NOUN
afbr-241	2	32	,	,	PUNCT
afbr-241	2	33	usa	usa	PROPN
afbr-241	2	34	1	1	NUM
afbr-241	2	35	sustainable	sustainable	ADJ
afbr-241	2	36	reporting	reporting	NOUN
afbr-241	2	37	and	and	CCONJ
afbr-241	2	38	profitability	profitability	NOUN
afbr-241	2	39	of	of	ADP
afbr-241	2	40	quoted	quote	VERB
afbr-241	2	41	firms	firm	NOUN
afbr-241	2	42	in	in	ADP
afbr-241	2	43	nigeria	nigeria	PROPN
afbr-241	2	44	:	:	PUNCT
afbr-241	2	45	a	a	DET
afbr-241	2	46	multi	multi	ADJ
afbr-241	2	47	-	-	ADJ
afbr-241	2	48	dimensional	dimensional	ADJ
afbr-241	2	49	panel	panel	NOUN
afbr-241	2	50	data	datum	NOUN
afbr-241	2	51	study	study	NOUN
afbr-241	2	52	ngozi	ngozi	PROPN
afbr-241	2	53	g.	g.	PROPN
afbr-241	2	54	iheduru	iheduru	PROPN
afbr-241	2	55	associate	associate	PROPN
afbr-241	2	56	professor	professor	PROPN
afbr-241	2	57	department	department	PROPN
afbr-241	2	58	of	of	ADP
afbr-241	2	59	accountancy	accountancy	NOUN
afbr-241	2	60	faculty	faculty	NOUN
afbr-241	2	61	of	of	ADP
afbr-241	2	62	business	business	PROPN
afbr-241	2	63	administration	administration	PROPN
afbr-241	2	64	imo	imo	PROPN
afbr-241	2	65	state	state	PROPN
afbr-241	2	66	university	university	PROPN
afbr-241	2	67	owerri	owerri	PROPN
afbr-241	2	68	,	,	PUNCT
afbr-241	2	69	nigeria	nigeria	PROPN
afbr-241	2	70	charles	charles	PROPN
afbr-241	2	71	u.	u.	PROPN
afbr-241	2	72	okoro	okoro	PROPN
afbr-241	2	73	m.	m.	PROPN
afbr-241	2	74	sc	sc	PROPN
afbr-241	2	75	student	student	PROPN
afbr-241	2	76	department	department	PROPN
afbr-241	2	77	of	of	ADP
afbr-241	2	78	accountancy	accountancy	NOUN
afbr-241	2	79	school	school	NOUN
afbr-241	2	80	of	of	ADP
afbr-241	2	81	management	management	NOUN
afbr-241	2	82	sciences	science	NOUN
afbr-241	2	83	ken	ken	PROPN
afbr-241	2	84	saro	saro	VERB
afbr-241	2	85	wiwa	wiwa	NOUN
afbr-241	2	86	polytechnic	polytechnic	PROPN
afbr-241	2	87	bori	bori	PROPN
afbr-241	2	88	,	,	PUNCT
afbr-241	2	89	rivers	river	NOUN
afbr-241	2	90	state	state	PROPN
afbr-241	2	91	,	,	PUNCT
afbr-241	2	92	nigeria	nigeria	PROPN
afbr-241	2	93	abstract	abstract	ADV
afbr-241	2	94	this	this	DET
afbr-241	2	95	paper	paper	NOUN
afbr-241	2	96	used	use	VERB
afbr-241	2	97	cross	cross	PROPN
afbr-241	2	98	sectional	sectional	ADJ
afbr-241	2	99	data	datum	NOUN
afbr-241	2	100	to	to	PART
afbr-241	2	101	examine	examine	VERB
afbr-241	2	102	the	the	DET
afbr-241	2	103	effect	effect	NOUN
afbr-241	2	104	of	of	ADP
afbr-241	2	105	sustainable	sustainable	ADJ
afbr-241	2	106	reporting	reporting	NOUN
afbr-241	2	107	on	on	ADP
afbr-241	2	108	the	the	DET
afbr-241	2	109	profitability	profitability	NOUN
afbr-241	2	110	indicators	indicator	NOUN
afbr-241	2	111	of	of	ADP
afbr-241	2	112	nigeria	nigeria	PROPN
afbr-241	2	113	quoted	quote	VERB
afbr-241	2	114	firms	firm	NOUN
afbr-241	2	115	between	between	ADP
afbr-241	2	116	2008	2008	NUM
afbr-241	2	117	-	-	SYM
afbr-241	2	118	2017	2017	NUM
afbr-241	2	119	.	.	PUNCT
afbr-241	3	1	data	datum	NOUN
afbr-241	3	2	was	be	AUX
afbr-241	3	3	sourced	source	VERB
afbr-241	3	4	from	from	ADP
afbr-241	3	5	financial	financial	ADJ
afbr-241	3	6	statement	statement	NOUN
afbr-241	3	7	of	of	ADP
afbr-241	3	8	the	the	DET
afbr-241	3	9	firms	firm	NOUN
afbr-241	3	10	.	.	PUNCT
afbr-241	4	1	twenty	twenty	NUM
afbr-241	4	2	firms	firm	NOUN
afbr-241	4	3	were	be	AUX
afbr-241	4	4	selected	select	VERB
afbr-241	4	5	from	from	ADP
afbr-241	4	6	the	the	DET
afbr-241	4	7	population	population	NOUN
afbr-241	4	8	of	of	ADP
afbr-241	4	9	quoted	quote	VERB
afbr-241	4	10	firms	firm	NOUN
afbr-241	4	11	in	in	ADP
afbr-241	4	12	nigeria	nigeria	PROPN
afbr-241	4	13	.	.	PUNCT
afbr-241	5	1	return	return	VERB
afbr-241	5	2	on	on	ADP
afbr-241	5	3	equity	equity	NOUN
afbr-241	5	4	,	,	PUNCT
afbr-241	5	5	earnings	earning	NOUN
afbr-241	5	6	per	per	ADP
afbr-241	5	7	share	share	NOUN
afbr-241	5	8	and	and	CCONJ
afbr-241	5	9	return	return	VERB
afbr-241	5	10	on	on	ADP
afbr-241	5	11	investment	investment	NOUN
afbr-241	5	12	were	be	AUX
afbr-241	5	13	proxy	proxy	ADJ
afbr-241	5	14	for	for	ADP
afbr-241	5	15	profitability	profitability	NOUN
afbr-241	5	16	while	while	SCONJ
afbr-241	5	17	sustainable	sustainable	ADJ
afbr-241	5	18	reporting	reporting	NOUN
afbr-241	5	19	was	be	AUX
afbr-241	5	20	proxied	proxie	VERB
afbr-241	5	21	by	by	ADP
afbr-241	5	22	economic	economic	ADJ
afbr-241	5	23	,	,	PUNCT
afbr-241	5	24	social	social	ADJ
afbr-241	5	25	,	,	PUNCT
afbr-241	5	26	environmental	environmental	ADJ
afbr-241	5	27	and	and	CCONJ
afbr-241	5	28	corporate	corporate	ADJ
afbr-241	5	29	governance	governance	NOUN
afbr-241	5	30	disclosure	disclosure	NOUN
afbr-241	5	31	.	.	PUNCT
afbr-241	6	1	the	the	DET
afbr-241	6	2	panel	panel	NOUN
afbr-241	6	3	data	datum	NOUN
afbr-241	6	4	model	model	NOUN
afbr-241	6	5	was	be	AUX
afbr-241	6	6	tested	test	VERB
afbr-241	6	7	using	use	VERB
afbr-241	6	8	the	the	DET
afbr-241	6	9	hausman	hausman	ADJ
afbr-241	6	10	test	test	NOUN
afbr-241	6	11	.	.	PUNCT
afbr-241	7	1	model	model	NOUN
afbr-241	7	2	one	one	NUM
afbr-241	7	3	and	and	CCONJ
afbr-241	7	4	two	two	NUM
afbr-241	7	5	validated	validate	VERB
afbr-241	7	6	the	the	DET
afbr-241	7	7	fixed	fix	VERB
afbr-241	7	8	effect	effect	NOUN
afbr-241	7	9	while	while	SCONJ
afbr-241	7	10	model	model	NOUN
afbr-241	7	11	three	three	NUM
afbr-241	7	12	validated	validate	VERB
afbr-241	7	13	the	the	DET
afbr-241	7	14	random	random	ADJ
afbr-241	7	15	effect	effect	NOUN
afbr-241	7	16	.	.	PUNCT
afbr-241	8	1	the	the	DET
afbr-241	8	2	results	result	NOUN
afbr-241	8	3	found	find	VERB
afbr-241	8	4	that	that	SCONJ
afbr-241	8	5	economic	economic	ADJ
afbr-241	8	6	disclosure	disclosure	NOUN
afbr-241	8	7	and	and	CCONJ
afbr-241	8	8	social	social	ADJ
afbr-241	8	9	disclosure	disclosure	NOUN
afbr-241	8	10	have	have	VERB
afbr-241	8	11	positive	positive	ADJ
afbr-241	8	12	but	but	CCONJ
afbr-241	8	13	insignificant	insignificant	ADJ
afbr-241	8	14	effect	effect	NOUN
afbr-241	8	15	on	on	ADP
afbr-241	8	16	return	return	NOUN
afbr-241	8	17	on	on	ADP
afbr-241	8	18	equity	equity	NOUN
afbr-241	8	19	of	of	ADP
afbr-241	8	20	the	the	DET
afbr-241	8	21	selected	select	VERB
afbr-241	8	22	firms	firm	NOUN
afbr-241	8	23	while	while	SCONJ
afbr-241	8	24	environmental	environmental	ADJ
afbr-241	8	25	and	and	CCONJ
afbr-241	8	26	corporate	corporate	ADJ
afbr-241	8	27	governance	governance	NOUN
afbr-241	8	28	disclosure	disclosure	NOUN
afbr-241	8	29	have	have	VERB
afbr-241	8	30	negative	negative	ADJ
afbr-241	8	31	and	and	CCONJ
afbr-241	8	32	insignificant	insignificant	ADJ
afbr-241	8	33	effect	effect	NOUN
afbr-241	8	34	on	on	ADP
afbr-241	8	35	return	return	NOUN
afbr-241	8	36	on	on	ADP
afbr-241	8	37	equity	equity	NOUN
afbr-241	8	38	,	,	PUNCT
afbr-241	8	39	all	all	DET
afbr-241	8	40	the	the	DET
afbr-241	8	41	predictor	predictor	NOUN
afbr-241	8	42	variables	variable	NOUN
afbr-241	8	43	have	have	VERB
afbr-241	8	44	positive	positive	ADJ
afbr-241	8	45	and	and	CCONJ
afbr-241	8	46	insignificant	insignificant	ADJ
afbr-241	8	47	effect	effect	NOUN
afbr-241	8	48	on	on	ADP
afbr-241	8	49	earnings	earning	NOUN
afbr-241	8	50	per	per	ADP
afbr-241	8	51	share	share	NOUN
afbr-241	8	52	of	of	ADP
afbr-241	8	53	the	the	DET
afbr-241	8	54	firms	firm	NOUN
afbr-241	8	55	and	and	CCONJ
afbr-241	8	56	that	that	SCONJ
afbr-241	8	57	economic	economic	ADJ
afbr-241	8	58	,	,	PUNCT
afbr-241	8	59	social	social	ADJ
afbr-241	8	60	and	and	CCONJ
afbr-241	8	61	environmental	environmental	ADJ
afbr-241	8	62	disclosure	disclosure	NOUN
afbr-241	8	63	have	have	VERB
afbr-241	8	64	positive	positive	ADJ
afbr-241	8	65	effect	effect	NOUN
afbr-241	8	66	on	on	ADP
afbr-241	8	67	return	return	NOUN
afbr-241	8	68	on	on	ADP
afbr-241	8	69	investment	investment	NOUN
afbr-241	8	70	while	while	SCONJ
afbr-241	8	71	corporate	corporate	ADJ
afbr-241	8	72	governance	governance	NOUN
afbr-241	8	73	disclosure	disclosure	NOUN
afbr-241	8	74	have	have	VERB
afbr-241	8	75	negative	negative	ADJ
afbr-241	8	76	effect	effect	NOUN
afbr-241	8	77	on	on	ADP
afbr-241	8	78	return	return	NOUN
afbr-241	8	79	on	on	ADP
afbr-241	8	80	investment	investment	NOUN
afbr-241	8	81	of	of	ADP
afbr-241	8	82	the	the	DET
afbr-241	8	83	selected	select	VERB
afbr-241	8	84	firms	firm	NOUN
afbr-241	8	85	in	in	ADP
afbr-241	8	86	nigeria	nigeria	PROPN
afbr-241	8	87	.	.	PUNCT
afbr-241	9	1	we	we	PRON
afbr-241	9	2	recommend	recommend	VERB
afbr-241	9	3	that	that	SCONJ
afbr-241	9	4	operating	operating	NOUN
afbr-241	9	5	environment	environment	NOUN
afbr-241	9	6	of	of	ADP
afbr-241	9	7	the	the	DET
afbr-241	9	8	firms	firm	NOUN
afbr-241	9	9	should	should	AUX
afbr-241	9	10	be	be	AUX
afbr-241	9	11	well	well	ADV
afbr-241	9	12	examined	examine	VERB
afbr-241	9	13	and	and	CCONJ
afbr-241	9	14	policies	policy	NOUN
afbr-241	9	15	should	should	AUX
afbr-241	9	16	be	be	AUX
afbr-241	9	17	advanced	advanced	ADJ
afbr-241	9	18	to	to	PART
afbr-241	9	19	manage	manage	VERB
afbr-241	9	20	factors	factor	NOUN
afbr-241	9	21	such	such	ADJ
afbr-241	9	22	as	as	ADP
afbr-241	9	23	economic	economic	ADJ
afbr-241	9	24	,	,	PUNCT
afbr-241	9	25	social	social	ADJ
afbr-241	9	26	,	,	PUNCT
afbr-241	9	27	environmental	environmental	ADJ
afbr-241	9	28	and	and	CCONJ
afbr-241	9	29	corporate	corporate	ADJ
afbr-241	9	30	governance	governance	NOUN
afbr-241	9	31	disclosures	disclosure	NOUN
afbr-241	9	32	to	to	PART
afbr-241	9	33	leverage	leverage	VERB
afbr-241	9	34	the	the	DET
afbr-241	9	35	environmental	environmental	ADJ
afbr-241	9	36	challenges	challenge	NOUN
afbr-241	9	37	and	and	CCONJ
afbr-241	9	38	enhance	enhance	VERB
afbr-241	9	39	profitability	profitability	NOUN
afbr-241	9	40	,	,	PUNCT
afbr-241	9	41	companies	company	NOUN
afbr-241	9	42	should	should	AUX
afbr-241	9	43	ensure	ensure	VERB
afbr-241	9	44	strict	strict	ADJ
afbr-241	9	45	compliance	compliance	NOUN
afbr-241	9	46	to	to	ADP
afbr-241	9	47	all	all	DET
afbr-241	9	48	forms	form	NOUN
afbr-241	9	49	of	of	ADP
afbr-241	9	50	sustainability	sustainability	NOUN
afbr-241	9	51	reporting	reporting	NOUN
afbr-241	9	52	.	.	PUNCT
afbr-241	10	1	keywords	keyword	NOUN
afbr-241	10	2	:	:	PUNCT
afbr-241	10	3	sustainable	sustainable	ADJ
afbr-241	10	4	reporting	reporting	NOUN
afbr-241	10	5	,	,	PUNCT
afbr-241	10	6	profitability	profitability	NOUN
afbr-241	10	7	,	,	PUNCT
afbr-241	10	8	quoted	quote	VERB
afbr-241	10	9	firms	firm	NOUN
afbr-241	10	10	,	,	PUNCT
afbr-241	10	11	panel	panel	NOUN
afbr-241	10	12	data	datum	NOUN
afbr-241	10	13	study	study	NOUN
afbr-241	10	14	1	1	NUM
afbr-241	10	15	.	.	PUNCT
afbr-241	11	1	introduction	introduction	NOUN
afbr-241	11	2	the	the	DET
afbr-241	11	3	objective	objective	NOUN
afbr-241	11	4	of	of	ADP
afbr-241	11	5	shareholders	shareholder	NOUN
afbr-241	11	6	wealth	wealth	NOUN
afbr-241	11	7	maximization	maximization	NOUN
afbr-241	11	8	is	be	AUX
afbr-241	11	9	an	an	DET
afbr-241	11	10	appropriate	appropriate	ADJ
afbr-241	11	11	and	and	CCONJ
afbr-241	11	12	operationally	operationally	ADV
afbr-241	11	13	feasible	feasible	ADJ
afbr-241	11	14	criterion	criterion	NOUN
afbr-241	11	15	to	to	PART
afbr-241	11	16	choose	choose	VERB
afbr-241	11	17	among	among	ADP
afbr-241	11	18	the	the	DET
afbr-241	11	19	alternative	alternative	ADJ
afbr-241	11	20	financial	financial	ADJ
afbr-241	11	21	actions	action	NOUN
afbr-241	11	22	.	.	PUNCT
afbr-241	12	1	organizations	organization	NOUN
afbr-241	12	2	are	be	AUX
afbr-241	12	3	generally	generally	ADV
afbr-241	12	4	established	establish	VERB
afbr-241	12	5	with	with	ADP
afbr-241	12	6	an	an	DET
afbr-241	12	7	objective	objective	NOUN
afbr-241	12	8	to	to	PART
afbr-241	12	9	maximize	maximize	VERB
afbr-241	12	10	shareholders	shareholder	NOUN
afbr-241	12	11	welfare	welfare	NOUN
afbr-241	12	12	while	while	SCONJ
afbr-241	12	13	remaining	remain	VERB
afbr-241	12	14	profitable	profitable	ADJ
afbr-241	12	15	(	(	PUNCT
afbr-241	12	16	aggarwal	aggarwal	NOUN
afbr-241	12	17	,	,	PUNCT
afbr-241	12	18	2013	2013	NUM
afbr-241	12	19	)	)	PUNCT
afbr-241	12	20	.	.	PUNCT
afbr-241	13	1	more	more	ADV
afbr-241	13	2	often	often	ADV
afbr-241	13	3	than	than	ADP
afbr-241	13	4	not	not	PART
afbr-241	13	5	,	,	PUNCT
afbr-241	13	6	activities	activity	NOUN
afbr-241	13	7	carried	carry	VERB
afbr-241	13	8	on	on	ADP
afbr-241	13	9	by	by	ADP
afbr-241	13	10	these	these	DET
afbr-241	13	11	organizations	organization	NOUN
afbr-241	13	12	tell	tell	VERB
afbr-241	13	13	on	on	ADP
afbr-241	13	14	their	their	PRON
afbr-241	13	15	immediate	immediate	ADJ
afbr-241	13	16	environment	environment	NOUN
afbr-241	13	17	as	as	ADV
afbr-241	13	18	well	well	ADV
afbr-241	13	19	as	as	ADP
afbr-241	13	20	the	the	DET
afbr-241	13	21	environment	environment	NOUN
afbr-241	13	22	at	at	ADP
afbr-241	13	23	large	large	ADJ
afbr-241	13	24	.	.	PUNCT
afbr-241	14	1	it	it	PRON
afbr-241	14	2	provides	provide	VERB
afbr-241	14	3	an	an	DET
afbr-241	14	4	unambiguous	unambiguous	ADJ
afbr-241	14	5	measure	measure	NOUN
afbr-241	14	6	of	of	ADP
afbr-241	14	7	what	what	PRON
afbr-241	14	8	financial	financial	ADJ
afbr-241	14	9	management	management	NOUN
afbr-241	14	10	should	should	AUX
afbr-241	14	11	seek	seek	VERB
afbr-241	14	12	to	to	PART
afbr-241	14	13	maximize	maximize	VERB
afbr-241	14	14	in	in	ADP
afbr-241	14	15	making	make	VERB
afbr-241	14	16	decisions	decision	NOUN
afbr-241	14	17	such	such	ADJ
afbr-241	14	18	as	as	ADP
afbr-241	14	19	investment	investment	NOUN
afbr-241	14	20	,	,	PUNCT
afbr-241	14	21	dividend	dividend	NOUN
afbr-241	14	22	policy	policy	NOUN
afbr-241	14	23	and	and	CCONJ
afbr-241	14	24	financing	financing	NOUN
afbr-241	14	25	decisions	decision	NOUN
afbr-241	14	26	on	on	ADP
afbr-241	14	27	behalf	behalf	NOUN
afbr-241	14	28	of	of	ADP
afbr-241	14	29	shareholders	shareholder	NOUN
afbr-241	14	30	(	(	PUNCT
afbr-241	14	31	burhan	burhan	PROPN
afbr-241	14	32	and	and	CCONJ
afbr-241	14	33	rahmanti	rahmanti	PROPN
afbr-241	14	34	,	,	PUNCT
afbr-241	14	35	2012	2012	NUM
afbr-241	14	36	)	)	PUNCT
afbr-241	14	37	.	.	PUNCT
afbr-241	15	1	financial	financial	ADJ
afbr-241	15	2	goals	goal	NOUN
afbr-241	15	3	are	be	AUX
afbr-241	15	4	quantitative	quantitative	ADJ
afbr-241	15	5	expression	expression	NOUN
afbr-241	15	6	of	of	ADP
afbr-241	15	7	corporate	corporate	ADJ
afbr-241	15	8	missions	mission	NOUN
afbr-241	15	9	and	and	CCONJ
afbr-241	15	10	strategies	strategy	NOUN
afbr-241	15	11	and	and	CCONJ
afbr-241	15	12	are	be	AUX
afbr-241	15	13	set	set	VERB
afbr-241	15	14	by	by	ADP
afbr-241	15	15	its	its	PRON
afbr-241	15	16	long	long	ADJ
afbr-241	15	17	-	-	PUNCT
afbr-241	15	18	term	term	NOUN
afbr-241	15	19	planning	planning	NOUN
afbr-241	15	20	system	system	NOUN
afbr-241	15	21	as	as	ADP
afbr-241	15	22	a	a	DET
afbr-241	15	23	tradeoff	tradeoff	NOUN
afbr-241	15	24	among	among	ADP
afbr-241	15	25	conflicting	conflict	VERB
afbr-241	15	26	and	and	CCONJ
afbr-241	15	27	competing	compete	VERB
afbr-241	15	28	interest	interest	NOUN
afbr-241	15	29	(	(	PUNCT
afbr-241	15	30	duke	duke	PROPN
afbr-241	15	31	ii	ii	PROPN
afbr-241	15	32	,	,	PUNCT
afbr-241	15	33	&	&	CCONJ
afbr-241	15	34	kankpang	kankpang	PROPN
afbr-241	15	35	,	,	PUNCT
afbr-241	15	36	2013	2013	NUM
afbr-241	15	37	)	)	PUNCT
afbr-241	15	38	.	.	PUNCT
afbr-241	16	1	these	these	DET
afbr-241	16	2	financial	financial	ADJ
afbr-241	16	3	goals	goal	NOUN
afbr-241	16	4	guides	guide	VERB
afbr-241	16	5	the	the	DET
afbr-241	16	6	maximization	maximization	NOUN
afbr-241	16	7	of	of	ADP
afbr-241	16	8	book	book	NOUN
afbr-241	16	9	value	value	NOUN
afbr-241	16	10	of	of	ADP
afbr-241	16	11	net	net	ADJ
afbr-241	16	12	worth	worth	NOUN
afbr-241	16	13	,	,	PUNCT
afbr-241	16	14	market	market	NOUN
afbr-241	16	15	value	value	NOUN
afbr-241	16	16	per	per	ADP
afbr-241	16	17	share	share	NOUN
afbr-241	16	18	,	,	PUNCT
afbr-241	16	19	cash	cash	NOUN
afbr-241	16	20	flow	flow	NOUN
afbr-241	16	21	,	,	PUNCT
afbr-241	16	22	operating	operating	NOUN
afbr-241	16	23	profit	profit	NOUN
afbr-241	16	24	before	before	ADP
afbr-241	16	25	interest	interest	NOUN
afbr-241	16	26	and	and	CCONJ
afbr-241	16	27	tax	tax	NOUN
afbr-241	16	28	,	,	PUNCT
afbr-241	16	29	maximizing	maximize	VERB
afbr-241	16	30	the	the	DET
afbr-241	16	31	ratio	ratio	NOUN
afbr-241	16	32	of	of	ADP
afbr-241	16	33	price	price	NOUN
afbr-241	16	34	earning	earning	NOUN
afbr-241	16	35	,	,	PUNCT
afbr-241	16	36	market	market	NOUN
afbr-241	16	37	rate	rate	NOUN
afbr-241	16	38	of	of	ADP
afbr-241	16	39	return	return	NOUN
afbr-241	16	40	,	,	PUNCT
afbr-241	16	41	return	return	VERB
afbr-241	16	42	on	on	ADP
afbr-241	16	43	investment	investment	NOUN
afbr-241	16	44	,	,	PUNCT
afbr-241	16	45	net	net	ADJ
afbr-241	16	46	profit	profit	NOUN
afbr-241	16	47	to	to	ADP
afbr-241	16	48	net	net	ADJ
afbr-241	16	49	worth	worth	NOUN
afbr-241	16	50	,	,	PUNCT
afbr-241	16	51	net	net	ADJ
afbr-241	16	52	profit	profit	NOUN
afbr-241	16	53	margin	margin	NOUN
afbr-241	16	54	,	,	PUNCT
afbr-241	16	55	market	market	NOUN
afbr-241	16	56	share	share	NOUN
afbr-241	16	57	and	and	CCONJ
afbr-241	16	58	maximization	maximization	NOUN
afbr-241	16	59	of	of	ADP
afbr-241	16	60	the	the	DET
afbr-241	16	61	growth	growth	NOUN
afbr-241	16	62	in	in	ADP
afbr-241	16	63	earnings	earning	NOUN
afbr-241	16	64	per	per	ADP
afbr-241	16	65	share	share	NOUN
afbr-241	16	66	,	,	PUNCT
afbr-241	16	67	total	total	ADJ
afbr-241	16	68	assets	asset	NOUN
afbr-241	16	69	,	,	PUNCT
afbr-241	16	70	sales	sale	NOUN
afbr-241	16	71	and	and	CCONJ
afbr-241	16	72	ensuring	ensure	VERB
afbr-241	16	73	availability	availability	NOUN
afbr-241	16	74	of	of	ADP
afbr-241	16	75	funds(pandey	funds(pandey	PROPN
afbr-241	16	76	,	,	PUNCT
afbr-241	16	77	2015	2015	NUM
afbr-241	16	78	)	)	PUNCT
afbr-241	16	79	.	.	PUNCT
afbr-241	17	1	every	every	DET
afbr-241	17	2	corporate	corporate	ADJ
afbr-241	17	3	organization	organization	NOUN
afbr-241	17	4	operate	operate	VERB
afbr-241	17	5	in	in	ADP
afbr-241	17	6	an	an	DET
afbr-241	17	7	environment	environment	NOUN
afbr-241	17	8	where	where	SCONJ
afbr-241	17	9	it	it	PRON
afbr-241	17	10	takes	take	VERB
afbr-241	17	11	input	input	NOUN
afbr-241	17	12	from	from	ADP
afbr-241	17	13	processed	process	VERB
afbr-241	17	14	to	to	PART
afbr-241	17	15	finished	finished	ADJ
afbr-241	17	16	or	or	CCONJ
afbr-241	17	17	semi	semi	ADV
afbr-241	17	18	finish	finish	NOUN
afbr-241	17	19	product	product	NOUN
afbr-241	17	20	to	to	ADP
afbr-241	17	21	the	the	DET
afbr-241	17	22	environment	environment	NOUN
afbr-241	17	23	(	(	PUNCT
afbr-241	17	24	akani	akani	NOUN
afbr-241	17	25	and	and	CCONJ
afbr-241	17	26	briggs	briggs	PROPN
afbr-241	17	27	,	,	PUNCT
afbr-241	17	28	2018	2018	NUM
afbr-241	17	29	)	)	PUNCT
afbr-241	17	30	.	.	PUNCT
afbr-241	18	1	this	this	DET
afbr-241	18	2	process	process	NOUN
afbr-241	18	3	results	result	VERB
afbr-241	18	4	in	in	ADP
afbr-241	18	5	externalities	externality	NOUN
afbr-241	18	6	which	which	PRON
afbr-241	18	7	is	be	AUX
afbr-241	18	8	the	the	DET
afbr-241	18	9	cost	cost	NOUN
afbr-241	18	10	and	and	CCONJ
afbr-241	18	11	benefit	benefit	NOUN
afbr-241	18	12	of	of	ADP
afbr-241	18	13	the	the	DET
afbr-241	18	14	corporate	corporate	ADJ
afbr-241	18	15	organization	organization	NOUN
afbr-241	18	16	to	to	ADP
afbr-241	18	17	the	the	DET
afbr-241	18	18	environment	environment	NOUN
afbr-241	18	19	.	.	PUNCT
afbr-241	19	1	environmental	environmental	ADJ
afbr-241	19	2	accounting	accounting	NOUN
afbr-241	19	3	involves	involve	VERB
afbr-241	19	4	the	the	DET
afbr-241	19	5	identification	identification	NOUN
afbr-241	19	6	,	,	PUNCT
afbr-241	19	7	measurement	measurement	NOUN
afbr-241	19	8	and	and	CCONJ
afbr-241	19	9	allocation	allocation	NOUN
afbr-241	19	10	of	of	ADP
afbr-241	19	11	environmental	environmental	ADJ
afbr-241	19	12	costs	cost	NOUN
afbr-241	19	13	and	and	CCONJ
afbr-241	19	14	the	the	DET
afbr-241	19	15	integration	integration	NOUN
afbr-241	19	16	of	of	ADP
afbr-241	19	17	these	these	DET
afbr-241	19	18	costs	cost	NOUN
afbr-241	19	19	into	into	ADP
afbr-241	19	20	the	the	DET
afbr-241	19	21	business	business	NOUN
afbr-241	19	22	and	and	CCONJ
afbr-241	19	23	copyright	copyright	NOUN
afbr-241	19	24	©	©	PROPN
afbr-241	19	25	cc	cc	PROPN
afbr-241	19	26	-	-	PUNCT
afbr-241	19	27	by	by	ADP
afbr-241	19	28	-	-	PUNCT
afbr-241	19	29	nc	nc	PROPN
afbr-241	19	30	2019	2019	NUM
afbr-241	19	31	,	,	PUNCT
afbr-241	19	32	cribfb	cribfb	PROPN
afbr-241	19	33	|	|	ADV
afbr-241	19	34	afbr	afbr	PROPN
afbr-241	19	35	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	ADJ
afbr-241	19	36	australian	australian	ADJ
afbr-241	19	37	finance	finance	PROPN
afbr-241	19	38	&	&	CCONJ
afbr-241	19	39	banking	banking	PROPN
afbr-241	19	40	review	review	PROPN
afbr-241	19	41	vol	vol	NOUN
afbr-241	19	42	.	.	PROPN
afbr-241	20	1	3	3	NUM
afbr-241	20	2	,	,	PUNCT
afbr-241	20	3	no	no	INTJ
afbr-241	20	4	.	.	NOUN
afbr-241	20	5	1	1	NUM
afbr-241	20	6	;	;	PUNCT
afbr-241	20	7	2019	2019	NUM
afbr-241	20	8	2	2	NUM
afbr-241	20	9	encompasses	encompass	VERB
afbr-241	20	10	the	the	DET
afbr-241	20	11	way	way	NOUN
afbr-241	20	12	of	of	ADP
afbr-241	20	13	communicating	communicate	VERB
afbr-241	20	14	such	such	ADJ
afbr-241	20	15	information	information	NOUN
afbr-241	20	16	to	to	ADP
afbr-241	20	17	the	the	DET
afbr-241	20	18	stakeholders	stakeholder	NOUN
afbr-241	20	19	(	(	PUNCT
afbr-241	20	20	horvathora	horvathora	NOUN
afbr-241	20	21	,	,	PUNCT
afbr-241	20	22	2010	2010	NUM
afbr-241	20	23	)	)	PUNCT
afbr-241	20	24	.	.	PUNCT
afbr-241	21	1	the	the	DET
afbr-241	21	2	concept	concept	NOUN
afbr-241	21	3	of	of	ADP
afbr-241	21	4	sustainability	sustainability	NOUN
afbr-241	21	5	reporting	reporting	NOUN
afbr-241	21	6	maintains	maintain	VERB
afbr-241	21	7	that	that	SCONJ
afbr-241	21	8	while	while	SCONJ
afbr-241	21	9	a	a	DET
afbr-241	21	10	firm	firm	NOUN
afbr-241	21	11	strives	strive	VERB
afbr-241	21	12	to	to	PART
afbr-241	21	13	achieve	achieve	VERB
afbr-241	21	14	its	its	PRON
afbr-241	21	15	traditional	traditional	ADJ
afbr-241	21	16	objectives	objective	NOUN
afbr-241	21	17	of	of	ADP
afbr-241	21	18	profit	profit	NOUN
afbr-241	21	19	maximization	maximization	NOUN
afbr-241	21	20	,	,	PUNCT
afbr-241	21	21	it	it	PRON
afbr-241	21	22	is	be	AUX
afbr-241	21	23	important	important	ADJ
afbr-241	21	24	that	that	SCONJ
afbr-241	21	25	this	this	DET
afbr-241	21	26	profit	profit	NOUN
afbr-241	21	27	is	be	AUX
afbr-241	21	28	maximized	maximize	VERB
afbr-241	21	29	through	through	ADP
afbr-241	21	30	activities	activity	NOUN
afbr-241	21	31	that	that	PRON
afbr-241	21	32	seek	seek	VERB
afbr-241	21	33	to	to	PART
afbr-241	21	34	integrate	integrate	VERB
afbr-241	21	35	social	social	ADJ
afbr-241	21	36	and	and	CCONJ
afbr-241	21	37	environmental	environmental	ADJ
afbr-241	21	38	considerations	consideration	NOUN
afbr-241	21	39	into	into	ADP
afbr-241	21	40	the	the	DET
afbr-241	21	41	decision	decision	NOUN
afbr-241	21	42	-	-	PUNCT
afbr-241	21	43	making	make	VERB
afbr-241	21	44	process	process	NOUN
afbr-241	21	45	.	.	PUNCT
afbr-241	22	1	historically	historically	ADV
afbr-241	22	2	advocacy	advocacy	NOUN
afbr-241	22	3	for	for	ADP
afbr-241	22	4	corporate	corporate	ADJ
afbr-241	22	5	sustainability	sustainability	NOUN
afbr-241	22	6	reporting	reporting	NOUN
afbr-241	22	7	by	by	ADP
afbr-241	22	8	leading	lead	VERB
afbr-241	22	9	governments	government	NOUN
afbr-241	22	10	has	have	AUX
afbr-241	22	11	been	be	AUX
afbr-241	22	12	on	on	ADP
afbr-241	22	13	the	the	DET
afbr-241	22	14	increase	increase	NOUN
afbr-241	22	15	with	with	ADP
afbr-241	22	16	the	the	DET
afbr-241	22	17	coming	come	VERB
afbr-241	22	18	together	together	ADV
afbr-241	22	19	of	of	ADP
afbr-241	22	20	brazil	brazil	PROPN
afbr-241	22	21	,	,	PUNCT
afbr-241	22	22	denmark	denmark	PROPN
afbr-241	22	23	,	,	PUNCT
afbr-241	22	24	france	france	PROPN
afbr-241	22	25	and	and	CCONJ
afbr-241	22	26	south	south	PROPN
afbr-241	22	27	africa	africa	PROPN
afbr-241	22	28	,	,	PUNCT
afbr-241	22	29	in	in	ADP
afbr-241	22	30	support	support	NOUN
afbr-241	22	31	of	of	ADP
afbr-241	22	32	the	the	DET
afbr-241	22	33	united	united	PROPN
afbr-241	22	34	nations	nations	PROPN
afbr-241	22	35	conference	conference	NOUN
afbr-241	22	36	on	on	ADP
afbr-241	22	37	sustainable	sustainable	ADJ
afbr-241	22	38	development	development	NOUN
afbr-241	22	39	(	(	PUNCT
afbr-241	22	40	rio+20	rio+20	NOUN
afbr-241	22	41	)	)	PUNCT
afbr-241	22	42	.	.	PUNCT
afbr-241	23	1	the	the	DET
afbr-241	23	2	aforementioned	aforementioned	ADJ
afbr-241	23	3	countries	country	NOUN
afbr-241	23	4	attracted	attract	VERB
afbr-241	23	5	the	the	DET
afbr-241	23	6	support	support	NOUN
afbr-241	23	7	of	of	ADP
afbr-241	23	8	the	the	DET
afbr-241	23	9	global	global	ADJ
afbr-241	23	10	reporting	reporting	NOUN
afbr-241	23	11	initiative	initiative	NOUN
afbr-241	23	12	and	and	CCONJ
afbr-241	23	13	united	united	PROPN
afbr-241	23	14	nations	nations	PROPN
afbr-241	23	15	environment	environment	PROPN
afbr-241	23	16	programme	programme	PROPN
afbr-241	23	17	(	(	PUNCT
afbr-241	23	18	unep	unep	NOUN
afbr-241	23	19	)	)	PUNCT
afbr-241	23	20	.	.	PUNCT
afbr-241	24	1	organizations	organization	NOUN
afbr-241	24	2	engage	engage	VERB
afbr-241	24	3	in	in	ADP
afbr-241	24	4	sustainability	sustainability	NOUN
afbr-241	24	5	reporting	report	VERB
afbr-241	24	6	to	to	PART
afbr-241	24	7	enhance	enhance	VERB
afbr-241	24	8	their	their	PRON
afbr-241	24	9	competitiveness	competitiveness	NOUN
afbr-241	24	10	,	,	PUNCT
afbr-241	24	11	in	in	ADP
afbr-241	24	12	comparison	comparison	NOUN
afbr-241	24	13	with	with	ADP
afbr-241	24	14	other	other	ADJ
afbr-241	24	15	companies	company	NOUN
afbr-241	24	16	producing	produce	VERB
afbr-241	24	17	similar	similar	ADJ
afbr-241	24	18	product	product	NOUN
afbr-241	24	19	(	(	PUNCT
afbr-241	24	20	jones	jones	PROPN
afbr-241	24	21	,	,	PUNCT
afbr-241	24	22	2010	2010	NUM
afbr-241	24	23	)	)	PUNCT
afbr-241	24	24	.	.	PUNCT
afbr-241	25	1	competitiveness	competitiveness	NOUN
afbr-241	25	2	or	or	CCONJ
afbr-241	25	3	standing	stand	VERB
afbr-241	25	4	out	out	ADP
afbr-241	25	5	among	among	ADP
afbr-241	25	6	other	other	ADJ
afbr-241	25	7	organizations	organization	NOUN
afbr-241	25	8	can	can	AUX
afbr-241	25	9	be	be	AUX
afbr-241	25	10	traced	trace	VERB
afbr-241	25	11	to	to	ADP
afbr-241	25	12	the	the	DET
afbr-241	25	13	goodwill	goodwill	NOUN
afbr-241	25	14	or	or	CCONJ
afbr-241	25	15	intangible	intangible	ADJ
afbr-241	25	16	asset	asset	NOUN
afbr-241	25	17	value	value	NOUN
afbr-241	25	18	of	of	ADP
afbr-241	25	19	the	the	DET
afbr-241	25	20	firm	firm	NOUN
afbr-241	25	21	because	because	SCONJ
afbr-241	25	22	it	it	PRON
afbr-241	25	23	can	can	AUX
afbr-241	25	24	not	not	PART
afbr-241	25	25	be	be	AUX
afbr-241	25	26	physically	physically	ADV
afbr-241	25	27	measured	measure	VERB
afbr-241	25	28	in	in	ADP
afbr-241	25	29	monetary	monetary	ADJ
afbr-241	25	30	terms	term	NOUN
afbr-241	25	31	.	.	PUNCT
afbr-241	26	1	a	a	DET
afbr-241	26	2	company	company	NOUN
afbr-241	26	3	’s	’s	PART
afbr-241	26	4	social	social	ADJ
afbr-241	26	5	and	and	CCONJ
afbr-241	26	6	environmental	environmental	ADJ
afbr-241	26	7	issues	issue	NOUN
afbr-241	26	8	can	can	AUX
afbr-241	26	9	materially	materially	ADV
afbr-241	26	10	affect	affect	VERB
afbr-241	26	11	its	its	PRON
afbr-241	26	12	overall	overall	ADJ
afbr-241	26	13	performance	performance	NOUN
afbr-241	26	14	in	in	ADP
afbr-241	26	15	terms	term	NOUN
afbr-241	26	16	of	of	ADP
afbr-241	26	17	corporate	corporate	ADJ
afbr-241	26	18	image	image	NOUN
afbr-241	26	19	and	and	CCONJ
afbr-241	26	20	reputation	reputation	NOUN
afbr-241	26	21	(	(	PUNCT
afbr-241	26	22	makori	makori	NOUN
afbr-241	26	23	and	and	CCONJ
afbr-241	26	24	jagongo	jagongo	NOUN
afbr-241	26	25	,	,	PUNCT
afbr-241	26	26	2013	2013	NUM
afbr-241	26	27	:	:	PUNCT
afbr-241	26	28	aondoakaa	aondoakaa	ADJ
afbr-241	26	29	,	,	PUNCT
afbr-241	26	30	2015	2015	NUM
afbr-241	26	31	;	;	PUNCT
afbr-241	26	32	babalola	babalola	PROPN
afbr-241	26	33	and	and	CCONJ
afbr-241	26	34	abiodun	abiodun	PROPN
afbr-241	26	35	,	,	PUNCT
afbr-241	26	36	2012	2012	NUM
afbr-241	26	37	;	;	PUNCT
afbr-241	26	38	munasinghe	munasinghe	ADJ
afbr-241	26	39	and	and	CCONJ
afbr-241	26	40	kumara	kumara	NOUN
afbr-241	26	41	,	,	PUNCT
afbr-241	26	42	2013	2013	NUM
afbr-241	26	43	;	;	PUNCT
afbr-241	26	44	khaveh	khaveh	PROPN
afbr-241	26	45	,	,	PUNCT
afbr-241	26	46	nikhashemi	nikhashemi	NOUN
afbr-241	26	47	,	,	PUNCT
afbr-241	26	48	yousefi	yousefi	PROPN
afbr-241	26	49	and	and	CCONJ
afbr-241	26	50	haque	haque	PROPN
afbr-241	26	51	,	,	PUNCT
afbr-241	26	52	2012	2012	NUM
afbr-241	26	53	)	)	PUNCT
afbr-241	26	54	.	.	PUNCT
afbr-241	27	1	the	the	DET
afbr-241	27	2	reporting	reporting	NOUN
afbr-241	27	3	of	of	ADP
afbr-241	27	4	these	these	DET
afbr-241	27	5	issues	issue	NOUN
afbr-241	27	6	among	among	ADP
afbr-241	27	7	other	other	ADJ
afbr-241	27	8	corporate	corporate	ADJ
afbr-241	27	9	sustainability	sustainability	NOUN
afbr-241	27	10	indicators	indicator	NOUN
afbr-241	27	11	can	can	AUX
afbr-241	27	12	be	be	AUX
afbr-241	27	13	traced	trace	VERB
afbr-241	27	14	to	to	ADP
afbr-241	27	15	demands	demand	NOUN
afbr-241	27	16	from	from	ADP
afbr-241	27	17	various	various	ADJ
afbr-241	27	18	stakeholder	stakeholder	NOUN
afbr-241	27	19	groups	group	NOUN
afbr-241	27	20	such	such	ADJ
afbr-241	27	21	as	as	ADP
afbr-241	27	22	investors	investor	NOUN
afbr-241	27	23	,	,	PUNCT
afbr-241	27	24	customers	customer	NOUN
afbr-241	27	25	,	,	PUNCT
afbr-241	27	26	employees	employee	NOUN
afbr-241	27	27	,	,	PUNCT
afbr-241	27	28	non	non	ADJ
afbr-241	27	29	-	-	ADJ
afbr-241	27	30	governmental	governmental	ADJ
afbr-241	27	31	organizations	organization	NOUN
afbr-241	27	32	,	,	PUNCT
afbr-241	27	33	media	medium	NOUN
afbr-241	27	34	and	and	CCONJ
afbr-241	27	35	community	community	NOUN
afbr-241	27	36	,	,	PUNCT
afbr-241	27	37	for	for	ADP
afbr-241	27	38	increased	increase	VERB
afbr-241	27	39	levels	level	NOUN
afbr-241	27	40	of	of	ADP
afbr-241	27	41	transparency	transparency	NOUN
afbr-241	27	42	and	and	CCONJ
afbr-241	27	43	disclosure	disclosure	NOUN
afbr-241	27	44	,	,	PUNCT
afbr-241	27	45	ethical	ethical	ADJ
afbr-241	27	46	reasons	reason	NOUN
afbr-241	27	47	and	and	CCONJ
afbr-241	27	48	community	community	NOUN
afbr-241	27	49	concerns	concern	NOUN
afbr-241	27	50	.	.	PUNCT
afbr-241	28	1	while	while	SCONJ
afbr-241	28	2	there	there	PRON
afbr-241	28	3	are	be	VERB
afbr-241	28	4	many	many	ADJ
afbr-241	28	5	studies	study	NOUN
afbr-241	28	6	on	on	ADP
afbr-241	28	7	financial	financial	ADJ
afbr-241	28	8	disclosure	disclosure	NOUN
afbr-241	28	9	and	and	CCONJ
afbr-241	28	10	corporate	corporate	ADJ
afbr-241	28	11	profitability	profitability	NOUN
afbr-241	28	12	,	,	PUNCT
afbr-241	28	13	there	there	PRON
afbr-241	28	14	is	be	VERB
afbr-241	28	15	limited	limited	ADJ
afbr-241	28	16	study	study	NOUN
afbr-241	28	17	citabledealing	citabledealing	NOUN
afbr-241	28	18	with	with	ADP
afbr-241	28	19	the	the	DET
afbr-241	28	20	problem	problem	NOUN
afbr-241	28	21	of	of	ADP
afbr-241	28	22	sustainable	sustainable	ADJ
afbr-241	28	23	reporting	reporting	NOUN
afbr-241	28	24	and	and	CCONJ
afbr-241	28	25	profitability	profitability	NOUN
afbr-241	28	26	of	of	ADP
afbr-241	28	27	quoted	quote	VERB
afbr-241	28	28	firms	firm	NOUN
afbr-241	28	29	in	in	ADP
afbr-241	28	30	nigeria	nigeria	PROPN
afbr-241	28	31	,	,	PUNCT
afbr-241	28	32	therefore	therefore	ADV
afbr-241	28	33	this	this	DET
afbr-241	28	34	study	study	NOUN
afbr-241	28	35	examined	examine	VERB
afbr-241	28	36	the	the	DET
afbr-241	28	37	effect	effect	NOUN
afbr-241	28	38	of	of	ADP
afbr-241	28	39	sustainable	sustainable	ADJ
afbr-241	28	40	reporting	reporting	NOUN
afbr-241	28	41	on	on	ADP
afbr-241	28	42	profitability	profitability	NOUN
afbr-241	28	43	indicators	indicator	NOUN
afbr-241	28	44	of	of	ADP
afbr-241	28	45	nigeria	nigeria	PROPN
afbr-241	28	46	quoted	quote	VERB
afbr-241	28	47	firms	firm	NOUN
afbr-241	28	48	.	.	PUNCT
afbr-241	29	1	2	2	X
afbr-241	29	2	.	.	X
afbr-241	29	3	literature	literature	NOUN
afbr-241	29	4	review	review	PROPN
afbr-241	29	5	concept	concept	NOUN
afbr-241	29	6	of	of	ADP
afbr-241	29	7	sustainable	sustainable	ADJ
afbr-241	29	8	reporting	reporting	NOUN
afbr-241	29	9	sustainability	sustainability	NOUN
afbr-241	29	10	reporting	reporting	NOUN
afbr-241	29	11	is	be	AUX
afbr-241	29	12	a	a	DET
afbr-241	29	13	subset	subset	NOUN
afbr-241	29	14	of	of	ADP
afbr-241	29	15	accounting	accounting	NOUN
afbr-241	29	16	and	and	CCONJ
afbr-241	29	17	reporting	report	VERB
afbr-241	29	18	that	that	SCONJ
afbr-241	29	19	deals	deal	NOUN
afbr-241	29	20	with	with	ADP
afbr-241	29	21	activities	activity	NOUN
afbr-241	29	22	,	,	PUNCT
afbr-241	29	23	methods	method	NOUN
afbr-241	29	24	and	and	CCONJ
afbr-241	29	25	systems	system	NOUN
afbr-241	29	26	to	to	PART
afbr-241	29	27	record	record	NOUN
afbr-241	29	28	,	,	PUNCT
afbr-241	29	29	analyze	analyze	VERB
afbr-241	29	30	and	and	CCONJ
afbr-241	29	31	report	report	NOUN
afbr-241	29	32	,	,	PUNCT
afbr-241	29	33	firstly	firstly	ADV
afbr-241	29	34	,	,	PUNCT
afbr-241	29	35	environmentally	environmentally	ADV
afbr-241	29	36	and	and	CCONJ
afbr-241	29	37	socially	socially	ADV
afbr-241	29	38	induced	induced	ADJ
afbr-241	29	39	financial	financial	ADJ
afbr-241	29	40	impacts	impact	NOUN
afbr-241	29	41	and	and	CCONJ
afbr-241	29	42	secondly	secondly	ADV
afbr-241	29	43	,	,	PUNCT
afbr-241	29	44	ecological	ecological	ADJ
afbr-241	29	45	and	and	CCONJ
afbr-241	29	46	social	social	ADJ
afbr-241	29	47	impacts	impact	NOUN
afbr-241	29	48	of	of	ADP
afbr-241	29	49	a	a	DET
afbr-241	29	50	defined	define	VERB
afbr-241	29	51	economic	economic	ADJ
afbr-241	29	52	system	system	NOUN
afbr-241	29	53	(	(	PUNCT
afbr-241	29	54	jasch	jasch	NOUN
afbr-241	29	55	and	and	CCONJ
afbr-241	29	56	stasiskiene	stasiskiene	PROPN
afbr-241	29	57	,	,	PUNCT
afbr-241	29	58	2005	2005	NUM
afbr-241	29	59	)	)	PUNCT
afbr-241	29	60	.	.	PUNCT
afbr-241	30	1	sustainability	sustainability	NOUN
afbr-241	30	2	reporting	reporting	NOUN
afbr-241	30	3	deals	deal	NOUN
afbr-241	30	4	with	with	ADP
afbr-241	30	5	the	the	DET
afbr-241	30	6	measurement	measurement	NOUN
afbr-241	30	7	,	,	PUNCT
afbr-241	30	8	analysis	analysis	NOUN
afbr-241	30	9	and	and	CCONJ
afbr-241	30	10	communication	communication	NOUN
afbr-241	30	11	of	of	ADP
afbr-241	30	12	interactions	interaction	NOUN
afbr-241	30	13	and	and	CCONJ
afbr-241	30	14	links	link	NOUN
afbr-241	30	15	between	between	ADP
afbr-241	30	16	social	social	ADJ
afbr-241	30	17	,	,	PUNCT
afbr-241	30	18	environmental	environmental	ADJ
afbr-241	30	19	and	and	CCONJ
afbr-241	30	20	economic	economic	ADJ
afbr-241	30	21	issues	issue	NOUN
afbr-241	30	22	constituting	constitute	VERB
afbr-241	30	23	the	the	DET
afbr-241	30	24	three	three	NUM
afbr-241	30	25	dimensions	dimension	NOUN
afbr-241	30	26	of	of	ADP
afbr-241	30	27	sustainability	sustainability	NOUN
afbr-241	30	28	.	.	PUNCT
afbr-241	31	1	sustainability	sustainability	NOUN
afbr-241	31	2	reporting	reporting	NOUN
afbr-241	31	3	is	be	AUX
afbr-241	31	4	becoming	become	VERB
afbr-241	31	5	more	more	ADV
afbr-241	31	6	prevalent	prevalent	ADJ
afbr-241	31	7	,	,	PUNCT
afbr-241	31	8	driven	drive	VERB
afbr-241	31	9	by	by	ADP
afbr-241	31	10	a	a	DET
afbr-241	31	11	growing	grow	VERB
afbr-241	31	12	recognition	recognition	NOUN
afbr-241	31	13	that	that	SCONJ
afbr-241	31	14	sustainability	sustainability	NOUN
afbr-241	31	15	related	relate	VERB
afbr-241	31	16	issues	issue	NOUN
afbr-241	31	17	can	can	AUX
afbr-241	31	18	materially	materially	ADV
afbr-241	31	19	affect	affect	VERB
afbr-241	31	20	a	a	DET
afbr-241	31	21	company	company	NOUN
afbr-241	31	22	’s	’s	PART
afbr-241	31	23	performance	performance	NOUN
afbr-241	31	24	,	,	PUNCT
afbr-241	31	25	demands	demand	NOUN
afbr-241	31	26	from	from	ADP
afbr-241	31	27	various	various	ADJ
afbr-241	31	28	stakeholder	stakeholder	NOUN
afbr-241	31	29	groups	group	NOUN
afbr-241	31	30	for	for	ADP
afbr-241	31	31	increased	increase	VERB
afbr-241	31	32	levels	level	NOUN
afbr-241	31	33	of	of	ADP
afbr-241	31	34	transparency	transparency	NOUN
afbr-241	31	35	and	and	CCONJ
afbr-241	31	36	disclosure	disclosure	NOUN
afbr-241	31	37	and	and	CCONJ
afbr-241	31	38	the	the	DET
afbr-241	31	39	need	need	NOUN
afbr-241	31	40	for	for	ADP
afbr-241	31	41	companies	company	NOUN
afbr-241	31	42	(	(	PUNCT
afbr-241	31	43	and	and	CCONJ
afbr-241	31	44	the	the	DET
afbr-241	31	45	business	business	NOUN
afbr-241	31	46	community	community	NOUN
afbr-241	31	47	more	more	ADV
afbr-241	31	48	generally	generally	ADV
afbr-241	31	49	)	)	PUNCT
afbr-241	31	50	to	to	PART
afbr-241	31	51	appropriately	appropriately	ADV
afbr-241	31	52	respond	respond	VERB
afbr-241	31	53	to	to	ADP
afbr-241	31	54	issues	issue	NOUN
afbr-241	31	55	of	of	ADP
afbr-241	31	56	sustainable	sustainable	ADJ
afbr-241	31	57	development	development	NOUN
afbr-241	31	58	(	(	PUNCT
afbr-241	31	59	ivan	ivan	PROPN
afbr-241	31	60	,	,	PUNCT
afbr-241	31	61	2009	2009	NUM
afbr-241	31	62	)	)	PUNCT
afbr-241	31	63	.	.	PUNCT
afbr-241	32	1	it	it	PRON
afbr-241	32	2	is	be	AUX
afbr-241	32	3	the	the	DET
afbr-241	32	4	practice	practice	NOUN
afbr-241	32	5	of	of	ADP
afbr-241	32	6	measuring	measure	VERB
afbr-241	32	7	,	,	PUNCT
afbr-241	32	8	disclosing	disclose	VERB
afbr-241	32	9	and	and	CCONJ
afbr-241	32	10	being	be	AUX
afbr-241	32	11	accountable	accountable	ADJ
afbr-241	32	12	to	to	ADP
afbr-241	32	13	internal	internal	ADJ
afbr-241	32	14	and	and	CCONJ
afbr-241	32	15	external	external	ADJ
afbr-241	32	16	stakeholders	stakeholder	NOUN
afbr-241	32	17	for	for	ADP
afbr-241	32	18	organizational	organizational	ADJ
afbr-241	32	19	performance	performance	NOUN
afbr-241	32	20	towards	towards	ADP
afbr-241	32	21	the	the	DET
afbr-241	32	22	goals	goal	NOUN
afbr-241	32	23	of	of	ADP
afbr-241	32	24	sustainable	sustainable	ADJ
afbr-241	32	25	development	development	NOUN
afbr-241	32	26	.	.	PUNCT
afbr-241	33	1	theoretical	theoretical	ADJ
afbr-241	33	2	framework	framework	NOUN
afbr-241	33	3	stakeholder	stakeholder	NOUN
afbr-241	33	4	theory	theory	VERB
afbr-241	33	5	the	the	DET
afbr-241	33	6	traditional	traditional	ADJ
afbr-241	33	7	definition	definition	NOUN
afbr-241	33	8	of	of	ADP
afbr-241	33	9	a	a	DET
afbr-241	33	10	stakeholder	stakeholder	NOUN
afbr-241	33	11	is	be	AUX
afbr-241	33	12	any	any	DET
afbr-241	33	13	group	group	NOUN
afbr-241	33	14	or	or	CCONJ
afbr-241	33	15	individual	individual	NOUN
afbr-241	33	16	who	who	PRON
afbr-241	33	17	can	can	AUX
afbr-241	33	18	affect	affect	VERB
afbr-241	33	19	or	or	CCONJ
afbr-241	33	20	is	be	AUX
afbr-241	33	21	affected	affect	VERB
afbr-241	33	22	by	by	ADP
afbr-241	33	23	the	the	DET
afbr-241	33	24	achievement	achievement	NOUN
afbr-241	33	25	of	of	ADP
afbr-241	33	26	the	the	DET
afbr-241	33	27	organization	organization	NOUN
afbr-241	33	28	’s	’s	PART
afbr-241	33	29	objectives	objective	NOUN
afbr-241	33	30	(	(	PUNCT
afbr-241	33	31	fontaine	fontaine	PROPN
afbr-241	33	32	,	,	PUNCT
afbr-241	33	33	harman	harman	PROPN
afbr-241	33	34	and	and	CCONJ
afbr-241	33	35	schmid	schmid	PROPN
afbr-241	33	36	,	,	PUNCT
afbr-241	33	37	2006	2006	NUM
afbr-241	33	38	)	)	PUNCT
afbr-241	33	39	.	.	PUNCT
afbr-241	34	1	the	the	DET
afbr-241	34	2	general	general	ADJ
afbr-241	34	3	idea	idea	NOUN
afbr-241	34	4	of	of	ADP
afbr-241	34	5	the	the	DET
afbr-241	34	6	stakeholder	stakeholder	NOUN
afbr-241	34	7	concept	concept	NOUN
afbr-241	34	8	is	be	AUX
afbr-241	34	9	a	a	DET
afbr-241	34	10	redefinition	redefinition	NOUN
afbr-241	34	11	of	of	ADP
afbr-241	34	12	the	the	DET
afbr-241	34	13	organization	organization	NOUN
afbr-241	34	14	.	.	PUNCT
afbr-241	35	1	in	in	ADP
afbr-241	35	2	general	general	ADJ
afbr-241	35	3	,	,	PUNCT
afbr-241	35	4	the	the	DET
afbr-241	35	5	concept	concept	NOUN
afbr-241	35	6	is	be	AUX
afbr-241	35	7	about	about	ADP
afbr-241	35	8	what	what	PRON
afbr-241	35	9	the	the	DET
afbr-241	35	10	organization	organization	NOUN
afbr-241	35	11	should	should	AUX
afbr-241	35	12	be	be	AUX
afbr-241	35	13	and	and	CCONJ
afbr-241	35	14	how	how	SCONJ
afbr-241	35	15	it	it	PRON
afbr-241	35	16	should	should	AUX
afbr-241	35	17	be	be	AUX
afbr-241	35	18	conceptualized	conceptualize	VERB
afbr-241	35	19	.	.	PUNCT
afbr-241	36	1	popa	popa	ADJ
afbr-241	36	2	,	,	PUNCT
afbr-241	36	3	blidisel	blidisel	NOUN
afbr-241	36	4	and	and	CCONJ
afbr-241	36	5	bogdan	bogdan	PROPN
afbr-241	36	6	(	(	PUNCT
afbr-241	36	7	2009	2009	NUM
afbr-241	36	8	)	)	PUNCT
afbr-241	36	9	maintains	maintain	VERB
afbr-241	36	10	that	that	SCONJ
afbr-241	36	11	stakeholder	stakeholder	NOUN
afbr-241	36	12	theory	theory	NOUN
afbr-241	36	13	is	be	AUX
afbr-241	36	14	based	base	VERB
afbr-241	36	15	on	on	ADP
afbr-241	36	16	the	the	DET
afbr-241	36	17	premise	premise	NOUN
afbr-241	36	18	that	that	SCONJ
afbr-241	36	19	the	the	PRON
afbr-241	36	20	stronger	strong	ADJ
afbr-241	36	21	the	the	DET
afbr-241	36	22	companies	company	NOUN
afbr-241	36	23	relationships	relationship	NOUN
afbr-241	36	24	are	be	AUX
afbr-241	36	25	with	with	ADP
afbr-241	36	26	other	other	ADJ
afbr-241	36	27	interest	interest	NOUN
afbr-241	36	28	parties	party	NOUN
afbr-241	36	29	,	,	PUNCT
afbr-241	36	30	the	the	PRON
afbr-241	36	31	easier	easy	ADJ
afbr-241	36	32	it	it	PRON
afbr-241	36	33	will	will	AUX
afbr-241	36	34	be	be	AUX
afbr-241	36	35	to	to	PART
afbr-241	36	36	meet	meet	VERB
afbr-241	36	37	its	its	PRON
afbr-241	36	38	business	business	NOUN
afbr-241	36	39	objectives	objective	NOUN
afbr-241	36	40	.	.	PUNCT
afbr-241	37	1	stakeholder	stakeholder	NOUN
afbr-241	37	2	theory	theory	NOUN
afbr-241	37	3	contributes	contribute	VERB
afbr-241	37	4	to	to	ADP
afbr-241	37	5	the	the	DET
afbr-241	37	6	corporate	corporate	ADJ
afbr-241	37	7	sustainability	sustainability	NOUN
afbr-241	37	8	concept	concept	NOUN
afbr-241	37	9	by	by	ADP
afbr-241	37	10	bringing	bring	VERB
afbr-241	37	11	supplementary	supplementary	ADJ
afbr-241	37	12	business	business	NOUN
afbr-241	37	13	arguments	argument	NOUN
afbr-241	37	14	as	as	ADP
afbr-241	37	15	to	to	ADP
afbr-241	37	16	why	why	SCONJ
afbr-241	37	17	companies	company	NOUN
afbr-241	37	18	should	should	AUX
afbr-241	37	19	work	work	VERB
afbr-241	37	20	toward	toward	ADP
afbr-241	37	21	sustainable	sustainable	ADJ
afbr-241	37	22	development	development	NOUN
afbr-241	37	23	.	.	PUNCT
afbr-241	38	1	perrini	perrini	PROPN
afbr-241	38	2	and	and	CCONJ
afbr-241	38	3	tencati	tencati	PROPN
afbr-241	38	4	(	(	PUNCT
afbr-241	38	5	2006	2006	NUM
afbr-241	38	6	)	)	PUNCT
afbr-241	38	7	stated	state	VERB
afbr-241	38	8	that	that	SCONJ
afbr-241	38	9	the	the	DET
afbr-241	38	10	sustainability	sustainability	NOUN
afbr-241	38	11	of	of	ADP
afbr-241	38	12	a	a	DET
afbr-241	38	13	firm	firm	NOUN
afbr-241	38	14	depends	depend	VERB
afbr-241	38	15	on	on	ADP
afbr-241	38	16	the	the	DET
afbr-241	38	17	sustainability	sustainability	NOUN
afbr-241	38	18	of	of	ADP
afbr-241	38	19	its	its	PRON
afbr-241	38	20	stakeholder	stakeholder	NOUN
afbr-241	38	21	relationships	relationship	NOUN
afbr-241	38	22	;	;	PUNCT
afbr-241	38	23	a	a	DET
afbr-241	38	24	company	company	NOUN
afbr-241	38	25	must	must	AUX
afbr-241	38	26	consider	consider	VERB
afbr-241	38	27	and	and	CCONJ
afbr-241	38	28	engage	engage	VERB
afbr-241	38	29	not	not	PART
afbr-241	38	30	only	only	ADV
afbr-241	38	31	shareholders	shareholder	NOUN
afbr-241	38	32	,	,	PUNCT
afbr-241	38	33	employees	employee	NOUN
afbr-241	38	34	and	and	CCONJ
afbr-241	38	35	clients	client	NOUN
afbr-241	38	36	,	,	PUNCT
afbr-241	38	37	but	but	CCONJ
afbr-241	38	38	also	also	ADV
afbr-241	38	39	suppliers	supplier	NOUN
afbr-241	38	40	,	,	PUNCT
afbr-241	38	41	public	public	ADJ
afbr-241	38	42	authorities	authority	NOUN
afbr-241	38	43	,	,	PUNCT
afbr-241	38	44	local	local	ADJ
afbr-241	38	45	community	community	NOUN
afbr-241	38	46	and	and	CCONJ
afbr-241	38	47	civil	civil	ADJ
afbr-241	38	48	society	society	NOUN
afbr-241	38	49	in	in	ADP
afbr-241	38	50	general	general	ADJ
afbr-241	38	51	,	,	PUNCT
afbr-241	38	52	financial	financial	ADJ
afbr-241	38	53	partners	partner	NOUN
afbr-241	38	54	.	.	PUNCT
afbr-241	39	1	legitimacy	legitimacy	NOUN
afbr-241	39	2	theory	theory	NOUN
afbr-241	39	3	legitimacy	legitimacy	NOUN
afbr-241	39	4	theory	theory	NOUN
afbr-241	39	5	is	be	AUX
afbr-241	39	6	derived	derive	VERB
afbr-241	39	7	from	from	ADP
afbr-241	39	8	political	political	ADJ
afbr-241	39	9	economy	economy	NOUN
afbr-241	39	10	theory	theory	NOUN
afbr-241	39	11	and	and	CCONJ
afbr-241	39	12	relies	rely	VERB
afbr-241	39	13	on	on	ADP
afbr-241	39	14	the	the	DET
afbr-241	39	15	idea	idea	NOUN
afbr-241	39	16	that	that	SCONJ
afbr-241	39	17	the	the	DET
afbr-241	39	18	legitimacy	legitimacy	NOUN
afbr-241	39	19	of	of	ADP
afbr-241	39	20	a	a	DET
afbr-241	39	21	company	company	NOUN
afbr-241	39	22	to	to	PART
afbr-241	39	23	operate	operate	VERB
afbr-241	39	24	in	in	ADP
afbr-241	39	25	society	society	NOUN
afbr-241	39	26	depends	depend	VERB
afbr-241	39	27	on	on	ADP
afbr-241	39	28	an	an	DET
afbr-241	39	29	implicit	implicit	ADJ
afbr-241	39	30	social	social	ADJ
afbr-241	39	31	contract	contract	NOUN
afbr-241	39	32	between	between	ADP
afbr-241	39	33	the	the	DET
afbr-241	39	34	company	company	NOUN
afbr-241	39	35	and	and	CCONJ
afbr-241	39	36	society	society	NOUN
afbr-241	39	37	.	.	PUNCT
afbr-241	40	1	as	as	SCONJ
afbr-241	40	2	described	describe	VERB
afbr-241	40	3	by	by	ADP
afbr-241	40	4	deegan	deegan	PROPN
afbr-241	40	5	(	(	PUNCT
afbr-241	40	6	2000	2000	NUM
afbr-241	40	7	)	)	PUNCT
afbr-241	40	8	legitimacy	legitimacy	NOUN
afbr-241	40	9	theory	theory	NOUN
afbr-241	40	10	asserts	assert	VERB
afbr-241	40	11	that	that	SCONJ
afbr-241	40	12	organizations	organization	NOUN
afbr-241	40	13	continually	continually	ADV
afbr-241	40	14	seek	seek	VERB
afbr-241	40	15	to	to	PART
afbr-241	40	16	ensure	ensure	VERB
afbr-241	40	17	that	that	SCONJ
afbr-241	40	18	they	they	PRON
afbr-241	40	19	operate	operate	VERB
afbr-241	40	20	within	within	ADP
afbr-241	40	21	the	the	DET
afbr-241	40	22	bounds	bound	NOUN
afbr-241	40	23	and	and	CCONJ
afbr-241	40	24	norms	norm	NOUN
afbr-241	40	25	of	of	ADP
afbr-241	40	26	their	their	PRON
afbr-241	40	27	respective	respective	ADJ
afbr-241	40	28	societies	society	NOUN
afbr-241	40	29	,	,	PUNCT
afbr-241	40	30	that	that	ADV
afbr-241	40	31	is	is	ADV
afbr-241	40	32	,	,	PUNCT
afbr-241	40	33	they	they	PRON
afbr-241	40	34	attempt	attempt	VERB
afbr-241	40	35	to	to	PART
afbr-241	40	36	ensure	ensure	VERB
afbr-241	40	37	that	that	SCONJ
afbr-241	40	38	their	their	PRON
afbr-241	40	39	activities	activity	NOUN
afbr-241	40	40	are	be	AUX
afbr-241	40	41	perceived	perceive	VERB
afbr-241	40	42	by	by	ADP
afbr-241	40	43	outside	outside	ADJ
afbr-241	40	44	parties	party	NOUN
afbr-241	40	45	as	as	ADP
afbr-241	40	46	being	be	AUX
afbr-241	40	47	legitimate	legitimate	ADJ
afbr-241	40	48	.	.	PUNCT
afbr-241	41	1	managers	manager	NOUN
afbr-241	41	2	continually	continually	ADV
afbr-241	41	3	attempt	attempt	VERB
afbr-241	41	4	to	to	PART
afbr-241	41	5	ensure	ensure	VERB
afbr-241	41	6	that	that	SCONJ
afbr-241	41	7	their	their	PRON
afbr-241	41	8	company	company	NOUN
afbr-241	41	9	complies	comply	VERB
afbr-241	41	10	with	with	ADP
afbr-241	41	11	its	its	PRON
afbr-241	41	12	social	social	ADJ
afbr-241	41	13	contract	contract	NOUN
afbr-241	41	14	by	by	ADP
afbr-241	41	15	operating	operate	VERB
afbr-241	41	16	within	within	ADP
afbr-241	41	17	society	society	NOUN
afbr-241	41	18	’s	’s	PART
afbr-241	41	19	expectations	expectation	NOUN
afbr-241	41	20	.	.	PUNCT
afbr-241	42	1	this	this	PRON
afbr-241	42	2	suggests	suggest	VERB
afbr-241	42	3	that	that	SCONJ
afbr-241	42	4	managers	manager	NOUN
afbr-241	42	5	have	have	VERB
afbr-241	42	6	incentives	incentive	NOUN
afbr-241	42	7	to	to	PART
afbr-241	42	8	disclose	disclose	VERB
afbr-241	42	9	information	information	NOUN
afbr-241	42	10	that	that	PRON
afbr-241	42	11	indicates	indicate	VERB
afbr-241	42	12	that	that	SCONJ
afbr-241	42	13	the	the	DET
afbr-241	42	14	company	company	NOUN
afbr-241	42	15	is	be	AUX
afbr-241	42	16	not	not	PART
afbr-241	42	17	in	in	ADP
afbr-241	42	18	breach	breach	NOUN
afbr-241	42	19	of	of	ADP
afbr-241	42	20	the	the	DET
afbr-241	42	21	norms	norm	NOUN
afbr-241	42	22	and	and	CCONJ
afbr-241	42	23	expectations	expectation	NOUN
afbr-241	42	24	of	of	ADP
afbr-241	42	25	society	society	NOUN
afbr-241	42	26	,	,	PUNCT
afbr-241	42	27	therefore	therefore	ADV
afbr-241	42	28	,	,	PUNCT
afbr-241	42	29	the	the	DET
afbr-241	42	30	company	company	NOUN
afbr-241	42	31	attempts	attempt	VERB
afbr-241	42	32	to	to	PART
afbr-241	42	33	maintain	maintain	VERB
afbr-241	42	34	its	its	PRON
afbr-241	42	35	survival	survival	NOUN
afbr-241	42	36	and	and	CCONJ
afbr-241	42	37	continuity	continuity	NOUN
afbr-241	42	38	by	by	ADP
afbr-241	42	39	voluntarily	voluntarily	ADV
afbr-241	42	40	disclosing	disclose	VERB
afbr-241	42	41	detailed	detailed	ADJ
afbr-241	42	42	information	information	NOUN
afbr-241	42	43	to	to	ADP
afbr-241	42	44	society	society	NOUN
afbr-241	42	45	to	to	PART
afbr-241	42	46	prove	prove	VERB
afbr-241	42	47	it	it	PRON
afbr-241	42	48	is	be	AUX
afbr-241	42	49	a	a	DET
afbr-241	42	50	good	good	ADJ
afbr-241	42	51	citizen	citizen	NOUN
afbr-241	42	52	.	.	PUNCT
afbr-241	43	1	political	political	ADJ
afbr-241	43	2	economy	economy	NOUN
afbr-241	43	3	theory	theory	NOUN
afbr-241	43	4	copyright	copyright	NOUN
afbr-241	43	5	©	©	PROPN
afbr-241	43	6	cc	cc	PROPN
afbr-241	43	7	-	-	PUNCT
afbr-241	43	8	by	by	ADP
afbr-241	43	9	-	-	PUNCT
afbr-241	43	10	nc	nc	PROPN
afbr-241	43	11	2019	2019	NUM
afbr-241	43	12	,	,	PUNCT
afbr-241	43	13	cribfb	cribfb	PROPN
afbr-241	43	14	|	|	ADV
afbr-241	43	15	afbr	afbr	PROPN
afbr-241	43	16	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	ADJ
afbr-241	43	17	australian	australian	ADJ
afbr-241	43	18	finance	finance	PROPN
afbr-241	43	19	&	&	CCONJ
afbr-241	43	20	banking	banking	PROPN
afbr-241	43	21	review	review	PROPN
afbr-241	43	22	vol	vol	NOUN
afbr-241	43	23	.	.	PROPN
afbr-241	44	1	3	3	NUM
afbr-241	44	2	,	,	PUNCT
afbr-241	44	3	no	no	INTJ
afbr-241	44	4	.	.	NOUN
afbr-241	44	5	1	1	NUM
afbr-241	44	6	;	;	PUNCT
afbr-241	44	7	2019	2019	NUM
afbr-241	44	8	3	3	NUM
afbr-241	44	9	the	the	DET
afbr-241	44	10	political	political	ADJ
afbr-241	44	11	economy	economy	NOUN
afbr-241	44	12	has	have	AUX
afbr-241	44	13	been	be	AUX
afbr-241	44	14	defined	define	VERB
afbr-241	44	15	by	by	ADP
afbr-241	44	16	gray	gray	PROPN
afbr-241	44	17	et	et	PROPN
afbr-241	44	18	al	al	PROPN
afbr-241	44	19	.	.	PROPN
afbr-241	45	1	(	(	PUNCT
afbr-241	45	2	1996	1996	NUM
afbr-241	45	3	)	)	PUNCT
afbr-241	45	4	in	in	ADP
afbr-241	45	5	deegan	deegan	PROPN
afbr-241	45	6	(	(	PUNCT
afbr-241	45	7	2007)as	2007)as	NUM
afbr-241	45	8	the	the	DET
afbr-241	45	9	social	social	ADJ
afbr-241	45	10	,	,	PUNCT
afbr-241	45	11	political	political	ADJ
afbr-241	45	12	and	and	CCONJ
afbr-241	45	13	economic	economic	ADJ
afbr-241	45	14	framework	framework	NOUN
afbr-241	45	15	within	within	ADP
afbr-241	45	16	which	which	PRON
afbr-241	45	17	human	human	ADJ
afbr-241	45	18	life	life	NOUN
afbr-241	45	19	takes	take	VERB
afbr-241	45	20	place	place	NOUN
afbr-241	45	21	.	.	PUNCT
afbr-241	46	1	political	political	ADJ
afbr-241	46	2	economy	economy	NOUN
afbr-241	46	3	theory	theory	NOUN
afbr-241	46	4	explicitly	explicitly	ADV
afbr-241	46	5	recognizes	recognize	VERB
afbr-241	46	6	the	the	DET
afbr-241	46	7	power	power	NOUN
afbr-241	46	8	conflict	conflict	NOUN
afbr-241	46	9	that	that	PRON
afbr-241	46	10	exist	exist	VERB
afbr-241	46	11	within	within	ADP
afbr-241	46	12	society	society	NOUN
afbr-241	46	13	and	and	CCONJ
afbr-241	46	14	the	the	DET
afbr-241	46	15	various	various	ADJ
afbr-241	46	16	struggles	struggle	NOUN
afbr-241	46	17	that	that	PRON
afbr-241	46	18	occur	occur	VERB
afbr-241	46	19	between	between	ADP
afbr-241	46	20	various	various	ADJ
afbr-241	46	21	groups	group	NOUN
afbr-241	46	22	within	within	ADP
afbr-241	46	23	the	the	DET
afbr-241	46	24	society	society	NOUN
afbr-241	46	25	.	.	PUNCT
afbr-241	47	1	the	the	DET
afbr-241	47	2	perspective	perspective	NOUN
afbr-241	47	3	embraced	embrace	VERB
afbr-241	47	4	in	in	ADP
afbr-241	47	5	political	political	ADJ
afbr-241	47	6	economy	economy	NOUN
afbr-241	47	7	theory	theory	NOUN
afbr-241	47	8	is	be	AUX
afbr-241	47	9	that	that	SCONJ
afbr-241	47	10	society	society	NOUN
afbr-241	47	11	,	,	PUNCT
afbr-241	47	12	politics	politic	NOUN
afbr-241	47	13	and	and	CCONJ
afbr-241	47	14	economics	economic	NOUN
afbr-241	47	15	are	be	AUX
afbr-241	47	16	inseparable	inseparable	ADJ
afbr-241	47	17	and	and	CCONJ
afbr-241	47	18	economic	economic	ADJ
afbr-241	47	19	issues	issue	NOUN
afbr-241	47	20	can	can	AUX
afbr-241	47	21	not	not	PART
afbr-241	47	22	meaningfully	meaningfully	ADV
afbr-241	47	23	be	be	AUX
afbr-241	47	24	investigated	investigate	VERB
afbr-241	47	25	in	in	ADP
afbr-241	47	26	the	the	DET
afbr-241	47	27	absence	absence	NOUN
afbr-241	47	28	of	of	ADP
afbr-241	47	29	considerations	consideration	NOUN
afbr-241	47	30	about	about	ADP
afbr-241	47	31	the	the	DET
afbr-241	47	32	political	political	ADJ
afbr-241	47	33	,	,	PUNCT
afbr-241	47	34	social	social	ADJ
afbr-241	47	35	and	and	CCONJ
afbr-241	47	36	institutional	institutional	ADJ
afbr-241	47	37	framework	framework	NOUN
afbr-241	47	38	in	in	ADP
afbr-241	47	39	which	which	PRON
afbr-241	47	40	the	the	DET
afbr-241	47	41	economic	economic	ADJ
afbr-241	47	42	activity	activity	NOUN
afbr-241	47	43	takes	take	VERB
afbr-241	47	44	place	place	NOUN
afbr-241	47	45	.	.	PUNCT
afbr-241	48	1	it	it	PRON
afbr-241	48	2	is	be	AUX
afbr-241	48	3	argued	argue	VERB
afbr-241	48	4	that	that	SCONJ
afbr-241	48	5	by	by	ADP
afbr-241	48	6	considering	consider	VERB
afbr-241	48	7	the	the	DET
afbr-241	48	8	political	political	ADJ
afbr-241	48	9	economy	economy	NOUN
afbr-241	48	10	a	a	DET
afbr-241	48	11	researcher	researcher	NOUN
afbr-241	48	12	is	be	AUX
afbr-241	48	13	better	well	ADV
afbr-241	48	14	able	able	ADJ
afbr-241	48	15	to	to	PART
afbr-241	48	16	consider	consider	VERB
afbr-241	48	17	broader	broad	ADJ
afbr-241	48	18	(	(	PUNCT
afbr-241	48	19	society	society	NOUN
afbr-241	48	20	)	)	PUNCT
afbr-241	48	21	issues	issue	NOUN
afbr-241	48	22	which	which	PRON
afbr-241	48	23	impact	impact	VERB
afbr-241	48	24	on	on	ADP
afbr-241	48	25	how	how	SCONJ
afbr-241	48	26	an	an	DET
afbr-241	48	27	organization	organization	NOUN
afbr-241	48	28	operates	operate	VERB
afbr-241	48	29	,	,	PUNCT
afbr-241	48	30	and	and	CCONJ
afbr-241	48	31	what	what	DET
afbr-241	48	32	information	information	NOUN
afbr-241	48	33	it	it	PRON
afbr-241	48	34	elects	elect	VERB
afbr-241	48	35	to	to	PART
afbr-241	48	36	disclose	disclose	VERB
afbr-241	48	37	.	.	PUNCT
afbr-241	49	1	following	follow	VERB
afbr-241	49	2	from	from	ADP
afbr-241	49	3	the	the	DET
afbr-241	49	4	above	above	ADJ
afbr-241	49	5	point	point	NOUN
afbr-241	49	6	,	,	PUNCT
afbr-241	49	7	guthrie	guthrie	PROPN
afbr-241	49	8	and	and	CCONJ
afbr-241	49	9	parker	parker	PROPN
afbr-241	49	10	(	(	PUNCT
afbr-241	49	11	1990	1990	NUM
afbr-241	49	12	)	)	PUNCT
afbr-241	49	13	in	in	ADP
afbr-241	49	14	deegan	deegan	PROPN
afbr-241	49	15	(	(	PUNCT
afbr-241	49	16	2007:130	2007:130	NUM
afbr-241	49	17	)	)	PUNCT
afbr-241	49	18	explain	explain	VERB
afbr-241	49	19	the	the	DET
afbr-241	49	20	relevance	relevance	NOUN
afbr-241	49	21	of	of	ADP
afbr-241	49	22	accounting	account	VERB
afbr-241	49	23	within	within	ADP
afbr-241	49	24	a	a	DET
afbr-241	49	25	political	political	ADJ
afbr-241	49	26	economy	economy	NOUN
afbr-241	49	27	perspective	perspective	NOUN
afbr-241	49	28	.	.	PUNCT
afbr-241	50	1	they	they	PRON
afbr-241	50	2	state	state	VERB
afbr-241	50	3	that	that	SCONJ
afbr-241	50	4	the	the	DET
afbr-241	50	5	political	political	ADJ
afbr-241	50	6	economy	economy	NOUN
afbr-241	50	7	perspective	perspective	NOUN
afbr-241	50	8	perceives	perceive	VERB
afbr-241	50	9	accounting	accounting	NOUN
afbr-241	50	10	report	report	NOUN
afbr-241	50	11	as	as	ADP
afbr-241	50	12	social	social	ADJ
afbr-241	50	13	,	,	PUNCT
afbr-241	50	14	political	political	ADJ
afbr-241	50	15	and	and	CCONJ
afbr-241	50	16	economic	economic	ADJ
afbr-241	50	17	documents	document	NOUN
afbr-241	50	18	.	.	PUNCT
afbr-241	51	1	they	they	PRON
afbr-241	51	2	serve	serve	VERB
afbr-241	51	3	as	as	ADP
afbr-241	51	4	a	a	DET
afbr-241	51	5	tool	tool	NOUN
afbr-241	51	6	for	for	ADP
afbr-241	51	7	constructing	construct	VERB
afbr-241	51	8	,	,	PUNCT
afbr-241	51	9	sustaining	sustain	VERB
afbr-241	51	10	,	,	PUNCT
afbr-241	51	11	and	and	CCONJ
afbr-241	51	12	legitimizing	legitimize	VERB
afbr-241	51	13	economic	economic	ADJ
afbr-241	51	14	and	and	CCONJ
afbr-241	51	15	political	political	ADJ
afbr-241	51	16	arrangements	arrangement	NOUN
afbr-241	51	17	,	,	PUNCT
afbr-241	51	18	institutions	institution	NOUN
afbr-241	51	19	and	and	CCONJ
afbr-241	51	20	ideological	ideological	ADJ
afbr-241	51	21	themes	theme	NOUN
afbr-241	51	22	which	which	PRON
afbr-241	51	23	contribute	contribute	VERB
afbr-241	51	24	to	to	ADP
afbr-241	51	25	the	the	DET
afbr-241	51	26	corporation	corporation	NOUN
afbr-241	51	27	’s	’s	PART
afbr-241	51	28	private	private	ADJ
afbr-241	51	29	interests	interest	NOUN
afbr-241	51	30	.	.	PUNCT
afbr-241	52	1	political	political	ADJ
afbr-241	52	2	economy	economy	NOUN
afbr-241	52	3	theory	theory	NOUN
afbr-241	52	4	relies	rely	VERB
afbr-241	52	5	on	on	ADP
afbr-241	52	6	the	the	DET
afbr-241	52	7	concept	concept	NOUN
afbr-241	52	8	that	that	SCONJ
afbr-241	52	9	society	society	NOUN
afbr-241	52	10	,	,	PUNCT
afbr-241	52	11	politics	politic	NOUN
afbr-241	52	12	and	and	CCONJ
afbr-241	52	13	economics	economic	NOUN
afbr-241	52	14	are	be	AUX
afbr-241	52	15	indivisible	indivisible	ADJ
afbr-241	52	16	and	and	CCONJ
afbr-241	52	17	economic	economic	ADJ
afbr-241	52	18	events	event	NOUN
afbr-241	52	19	can	can	AUX
afbr-241	52	20	not	not	PART
afbr-241	52	21	be	be	AUX
afbr-241	52	22	studied	study	VERB
afbr-241	52	23	in	in	ADP
afbr-241	52	24	comprehensive	comprehensive	ADJ
afbr-241	52	25	manner	manner	NOUN
afbr-241	52	26	without	without	ADP
afbr-241	52	27	reference	reference	NOUN
afbr-241	52	28	to	to	ADP
afbr-241	52	29	political	political	ADJ
afbr-241	52	30	,	,	PUNCT
afbr-241	52	31	social	social	ADJ
afbr-241	52	32	and	and	CCONJ
afbr-241	52	33	institutional	institutional	ADJ
afbr-241	52	34	framework	framework	NOUN
afbr-241	52	35	in	in	ADP
afbr-241	52	36	which	which	PRON
afbr-241	52	37	the	the	DET
afbr-241	52	38	event	event	NOUN
afbr-241	52	39	occurs	occur	VERB
afbr-241	52	40	.	.	PUNCT
afbr-241	53	1	a	a	DET
afbr-241	53	2	study	study	NOUN
afbr-241	53	3	of	of	ADP
afbr-241	53	4	political	political	ADJ
afbr-241	53	5	economy	economy	NOUN
afbr-241	53	6	allows	allow	VERB
afbr-241	53	7	researchers	researcher	NOUN
afbr-241	53	8	to	to	PART
afbr-241	53	9	contemplate	contemplate	VERB
afbr-241	53	10	broader	broad	ADJ
afbr-241	53	11	issues	issue	NOUN
afbr-241	53	12	about	about	ADP
afbr-241	53	13	the	the	DET
afbr-241	53	14	information	information	NOUN
afbr-241	53	15	companies	company	NOUN
afbr-241	53	16	elect	elect	VERB
afbr-241	53	17	to	to	PART
afbr-241	53	18	disclose	disclose	VERB
afbr-241	53	19	in	in	ADP
afbr-241	53	20	their	their	PRON
afbr-241	53	21	annual	annual	ADJ
afbr-241	53	22	reports	report	NOUN
afbr-241	53	23	(	(	PUNCT
afbr-241	53	24	guthrie	guthrie	PROPN
afbr-241	53	25	and	and	CCONJ
afbr-241	53	26	parker	parker	PROPN
afbr-241	53	27	,	,	PUNCT
afbr-241	53	28	1990	1990	NUM
afbr-241	53	29	in	in	ADP
afbr-241	53	30	kenth	kenth	PROPN
afbr-241	53	31	and	and	CCONJ
afbr-241	53	32	stewart	stewart	PROPN
afbr-241	53	33	,	,	PUNCT
afbr-241	53	34	2008	2008	NUM
afbr-241	53	35	)	)	PUNCT
afbr-241	53	36	.	.	PUNCT
afbr-241	54	1	accountability	accountability	NOUN
afbr-241	54	2	theory	theory	NOUN
afbr-241	54	3	accountability	accountability	NOUN
afbr-241	54	4	theory	theory	NOUN
afbr-241	54	5	is	be	AUX
afbr-241	54	6	concerned	concern	VERB
afbr-241	54	7	with	with	ADP
afbr-241	54	8	the	the	DET
afbr-241	54	9	relationship	relationship	NOUN
afbr-241	54	10	between	between	ADP
afbr-241	54	11	groups	group	NOUN
afbr-241	54	12	,	,	PUNCT
afbr-241	54	13	individuals	individual	NOUN
afbr-241	54	14	,	,	PUNCT
afbr-241	54	15	organizations	organization	NOUN
afbr-241	54	16	and	and	CCONJ
afbr-241	54	17	the	the	DET
afbr-241	54	18	rights	right	NOUN
afbr-241	54	19	to	to	ADP
afbr-241	54	20	information	information	NOUN
afbr-241	54	21	that	that	SCONJ
afbr-241	54	22	such	such	ADJ
afbr-241	54	23	relationships	relationship	NOUN
afbr-241	54	24	bring	bring	VERB
afbr-241	54	25	about	about	ADP
afbr-241	54	26	.	.	PUNCT
afbr-241	55	1	accountability	accountability	NOUN
afbr-241	55	2	is	be	AUX
afbr-241	55	3	an	an	DET
afbr-241	55	4	act	act	NOUN
afbr-241	55	5	of	of	ADP
afbr-241	55	6	being	be	AUX
afbr-241	55	7	responsible	responsible	ADJ
afbr-241	55	8	or	or	CCONJ
afbr-241	55	9	answerable	answerable	ADJ
afbr-241	55	10	for	for	ADP
afbr-241	55	11	one	one	NUM
afbr-241	55	12	’s	’s	PART
afbr-241	55	13	own	own	ADJ
afbr-241	55	14	decisions	decision	NOUN
afbr-241	55	15	or	or	CCONJ
afbr-241	55	16	actions	action	NOUN
afbr-241	55	17	with	with	ADP
afbr-241	55	18	the	the	DET
afbr-241	55	19	expectation	expectation	NOUN
afbr-241	55	20	of	of	ADP
afbr-241	55	21	explaining	explain	VERB
afbr-241	55	22	and	and	CCONJ
afbr-241	55	23	justifying	justify	VERB
afbr-241	55	24	them	they	PRON
afbr-241	55	25	when	when	SCONJ
afbr-241	55	26	asked	ask	VERB
afbr-241	55	27	to	to	PART
afbr-241	55	28	do	do	VERB
afbr-241	55	29	so	so	ADV
afbr-241	55	30	.	.	PUNCT
afbr-241	56	1	simply	simply	ADV
afbr-241	56	2	stated	state	VERB
afbr-241	56	3	,	,	PUNCT
afbr-241	56	4	accountability	accountability	NOUN
afbr-241	56	5	is	be	AUX
afbr-241	56	6	the	the	DET
afbr-241	56	7	duty	duty	NOUN
afbr-241	56	8	to	to	PART
afbr-241	56	9	provide	provide	VERB
afbr-241	56	10	an	an	DET
afbr-241	56	11	account	account	NOUN
afbr-241	56	12	of	of	ADP
afbr-241	56	13	the	the	DET
afbr-241	56	14	actions	action	NOUN
afbr-241	56	15	for	for	ADP
afbr-241	56	16	which	which	PRON
afbr-241	56	17	one	one	NOUN
afbr-241	56	18	is	be	AUX
afbr-241	56	19	held	hold	VERB
afbr-241	56	20	responsible	responsible	ADJ
afbr-241	56	21	(	(	PUNCT
afbr-241	56	22	gray	gray	PROPN
afbr-241	56	23	et	et	PROPN
afbr-241	56	24	al	al	PROPN
afbr-241	56	25	.	.	PROPN
afbr-241	56	26	,	,	PUNCT
afbr-241	56	27	1991	1991	NUM
afbr-241	56	28	)	)	PUNCT
afbr-241	56	29	.	.	PUNCT
afbr-241	57	1	the	the	DET
afbr-241	57	2	natures	nature	NOUN
afbr-241	57	3	of	of	ADP
afbr-241	57	4	the	the	DET
afbr-241	57	5	relationships	relationship	NOUN
afbr-241	57	6	and	and	CCONJ
afbr-241	57	7	the	the	DET
afbr-241	57	8	attendant	attendant	ADJ
afbr-241	57	9	rights	right	NOUN
afbr-241	57	10	to	to	ADP
afbr-241	57	11	information	information	NOUN
afbr-241	57	12	are	be	AUX
afbr-241	57	13	contextually	contextually	ADV
afbr-241	57	14	determined	determine	VERB
afbr-241	57	15	by	by	ADP
afbr-241	57	16	the	the	DET
afbr-241	57	17	society	society	NOUN
afbr-241	57	18	in	in	ADP
afbr-241	57	19	which	which	PRON
afbr-241	57	20	the	the	DET
afbr-241	57	21	relationship	relationship	NOUN
afbr-241	57	22	occurs	occur	VERB
afbr-241	57	23	.	.	PUNCT
afbr-241	58	1	it	it	PRON
afbr-241	58	2	is	be	AUX
afbr-241	58	3	absolutely	absolutely	ADV
afbr-241	58	4	true	true	ADJ
afbr-241	58	5	that	that	SCONJ
afbr-241	58	6	some	some	DET
afbr-241	58	7	sort	sort	NOUN
afbr-241	58	8	of	of	ADP
afbr-241	58	9	relationship	relationship	NOUN
afbr-241	58	10	will	will	AUX
afbr-241	58	11	exist	exist	VERB
afbr-241	58	12	between	between	ADP
afbr-241	58	13	an	an	DET
afbr-241	58	14	organization	organization	NOUN
afbr-241	58	15	and	and	CCONJ
afbr-241	58	16	each	each	PRON
afbr-241	58	17	of	of	ADP
afbr-241	58	18	its	its	PRON
afbr-241	58	19	stakeholders	stakeholder	NOUN
afbr-241	58	20	.	.	PUNCT
afbr-241	59	1	part	part	NOUN
afbr-241	59	2	of	of	ADP
afbr-241	59	3	this	this	DET
afbr-241	59	4	relationship	relationship	NOUN
afbr-241	59	5	may	may	AUX
afbr-241	59	6	be	be	AUX
afbr-241	59	7	economic	economic	ADJ
afbr-241	59	8	in	in	ADP
afbr-241	59	9	nature	nature	NOUN
afbr-241	59	10	and	and	CCONJ
afbr-241	59	11	the	the	DET
afbr-241	59	12	terms	term	NOUN
afbr-241	59	13	determined	determine	VERB
afbr-241	59	14	by	by	ADP
afbr-241	59	15	the	the	DET
afbr-241	59	16	parties	party	NOUN
afbr-241	59	17	as	as	ADP
afbr-241	59	18	reflecting	reflect	VERB
afbr-241	59	19	their	their	PRON
afbr-241	59	20	relative	relative	ADJ
afbr-241	59	21	powers	power	NOUN
afbr-241	59	22	in	in	ADP
afbr-241	59	23	the	the	DET
afbr-241	59	24	relationship	relationship	NOUN
afbr-241	59	25	.	.	PUNCT
afbr-241	60	1	the	the	DET
afbr-241	60	2	information	information	NOUN
afbr-241	60	3	flowing	flow	VERB
afbr-241	60	4	through	through	ADP
afbr-241	60	5	the	the	DET
afbr-241	60	6	relationship	relationship	NOUN
afbr-241	60	7	will	will	AUX
afbr-241	60	8	be	be	AUX
afbr-241	60	9	determined	determine	VERB
afbr-241	60	10	by	by	ADP
afbr-241	60	11	the	the	DET
afbr-241	60	12	power	power	NOUN
afbr-241	60	13	of	of	ADP
afbr-241	60	14	the	the	DET
afbr-241	60	15	parties	party	NOUN
afbr-241	60	16	to	to	PART
afbr-241	60	17	demand	demand	VERB
afbr-241	60	18	it	it	PRON
afbr-241	60	19	and	and	CCONJ
afbr-241	60	20	the	the	DET
afbr-241	60	21	willingness	willingness	NOUN
afbr-241	60	22	of	of	ADP
afbr-241	60	23	the	the	DET
afbr-241	60	24	organization	organization	NOUN
afbr-241	60	25	to	to	PART
afbr-241	60	26	provide	provide	VERB
afbr-241	60	27	it	it	PRON
afbr-241	60	28	(	(	PUNCT
afbr-241	60	29	gray	gray	PROPN
afbr-241	60	30	et	et	PROPN
afbr-241	60	31	al	al	PROPN
afbr-241	60	32	.	.	PROPN
afbr-241	60	33	,	,	PUNCT
afbr-241	60	34	1997	1997	NUM
afbr-241	60	35	)	)	PUNCT
afbr-241	60	36	.	.	PUNCT
afbr-241	61	1	empirical	empirical	ADJ
afbr-241	61	2	review	review	NOUN
afbr-241	61	3	asuquo	asuquo	NOUN
afbr-241	61	4	,	,	PUNCT
afbr-241	61	5	dada	dada	PROPN
afbr-241	61	6	and	and	CCONJ
afbr-241	61	7	onyeogaziri	onyeogaziri	PROPN
afbr-241	61	8	(	(	PUNCT
afbr-241	61	9	2018)examined	2018)examine	VERB
afbr-241	61	10	the	the	DET
afbr-241	61	11	effect	effect	NOUN
afbr-241	61	12	of	of	ADP
afbr-241	61	13	sustainability	sustainability	NOUN
afbr-241	61	14	reporting	report	VERB
afbr-241	61	15	on	on	ADP
afbr-241	61	16	corporate	corporate	ADJ
afbr-241	61	17	performance	performance	NOUN
afbr-241	61	18	of	of	ADP
afbr-241	61	19	selected	select	VERB
afbr-241	61	20	quoted	quote	VERB
afbr-241	61	21	brewery	brewery	NOUN
afbr-241	61	22	firms	firm	NOUN
afbr-241	61	23	in	in	ADP
afbr-241	61	24	nigeria	nigeria	PROPN
afbr-241	61	25	.	.	PUNCT
afbr-241	62	1	to	to	PART
afbr-241	62	2	determine	determine	VERB
afbr-241	62	3	the	the	DET
afbr-241	62	4	association	association	NOUN
afbr-241	62	5	between	between	ADP
afbr-241	62	6	sustainability	sustainability	NOUN
afbr-241	62	7	reporting	reporting	NOUN
afbr-241	62	8	and	and	CCONJ
afbr-241	62	9	corporate	corporate	ADJ
afbr-241	62	10	performance	performance	NOUN
afbr-241	62	11	,	,	PUNCT
afbr-241	62	12	data	datum	NOUN
afbr-241	62	13	was	be	AUX
afbr-241	62	14	obtained	obtain	VERB
afbr-241	62	15	from	from	ADP
afbr-241	62	16	the	the	DET
afbr-241	62	17	audited	audit	VERB
afbr-241	62	18	financial	financial	ADJ
afbr-241	62	19	statements	statement	NOUN
afbr-241	62	20	of	of	ADP
afbr-241	62	21	the	the	DET
afbr-241	62	22	three	three	NUM
afbr-241	62	23	brewery	brewery	NOUN
afbr-241	62	24	firms	firm	NOUN
afbr-241	62	25	under	under	ADP
afbr-241	62	26	study	study	NOUN
afbr-241	62	27	for	for	ADP
afbr-241	62	28	a	a	DET
afbr-241	62	29	period	period	NOUN
afbr-241	62	30	of	of	ADP
afbr-241	62	31	five	five	NUM
afbr-241	62	32	years	year	NOUN
afbr-241	62	33	(	(	PUNCT
afbr-241	62	34	2012	2012	NUM
afbr-241	62	35	-	-	SYM
afbr-241	62	36	2016	2016	NUM
afbr-241	62	37	)	)	PUNCT
afbr-241	62	38	.	.	PUNCT
afbr-241	63	1	the	the	DET
afbr-241	63	2	result	result	NOUN
afbr-241	63	3	of	of	ADP
afbr-241	63	4	the	the	DET
afbr-241	63	5	study	study	NOUN
afbr-241	63	6	shows	show	VERB
afbr-241	63	7	that	that	SCONJ
afbr-241	63	8	economic	economic	ADJ
afbr-241	63	9	performance	performance	NOUN
afbr-241	63	10	disclosure	disclosure	NOUN
afbr-241	63	11	(	(	PUNCT
afbr-241	63	12	ecn	ecn	PROPN
afbr-241	63	13	)	)	PUNCT
afbr-241	63	14	,	,	PUNCT
afbr-241	63	15	environmental	environmental	ADJ
afbr-241	63	16	performance	performance	NOUN
afbr-241	63	17	disclosure	disclosure	NOUN
afbr-241	63	18	(	(	PUNCT
afbr-241	63	19	env	env	NOUN
afbr-241	63	20	)	)	PUNCT
afbr-241	63	21	and	and	CCONJ
afbr-241	63	22	social	social	ADJ
afbr-241	63	23	performance	performance	NOUN
afbr-241	63	24	disclosure	disclosure	NOUN
afbr-241	63	25	(	(	PUNCT
afbr-241	63	26	soc	soc	NOUN
afbr-241	63	27	)	)	PUNCT
afbr-241	63	28	have	have	VERB
afbr-241	63	29	no	no	DET
afbr-241	63	30	significant	significant	ADJ
afbr-241	63	31	effect	effect	NOUN
afbr-241	63	32	on	on	ADP
afbr-241	63	33	return	return	NOUN
afbr-241	63	34	on	on	ADP
afbr-241	63	35	asset	asset	NOUN
afbr-241	63	36	(	(	PUNCT
afbr-241	63	37	roa	roa	PROPN
afbr-241	63	38	)	)	PUNCT
afbr-241	63	39	of	of	ADP
afbr-241	63	40	selected	select	VERB
afbr-241	63	41	quoted	quote	VERB
afbr-241	63	42	firms	firm	NOUN
afbr-241	63	43	in	in	ADP
afbr-241	63	44	nigeria	nigeria	PROPN
afbr-241	63	45	.	.	PUNCT
afbr-241	64	1	olayinka	olayinka	PROPN
afbr-241	64	2	and	and	CCONJ
afbr-241	64	3	temitope	temitope	NOUN
afbr-241	64	4	(	(	PUNCT
afbr-241	64	5	2011	2011	NUM
afbr-241	64	6	)	)	PUNCT
afbr-241	64	7	empirically	empirically	ADV
afbr-241	64	8	examined	examine	VERB
afbr-241	64	9	the	the	DET
afbr-241	64	10	relationship	relationship	NOUN
afbr-241	64	11	between	between	ADP
afbr-241	64	12	corporate	corporate	ADJ
afbr-241	64	13	social	social	ADJ
afbr-241	64	14	responsibility	responsibility	NOUN
afbr-241	64	15	and	and	CCONJ
afbr-241	64	16	financial	financial	ADJ
afbr-241	64	17	performance	performance	NOUN
afbr-241	64	18	in	in	ADP
afbr-241	64	19	nigeria	nigeria	PROPN
afbr-241	64	20	and	and	CCONJ
afbr-241	64	21	found	find	VERB
afbr-241	64	22	out	out	ADP
afbr-241	64	23	that	that	SCONJ
afbr-241	64	24	corporate	corporate	ADJ
afbr-241	64	25	social	social	ADJ
afbr-241	64	26	responsibility	responsibility	NOUN
afbr-241	64	27	has	have	VERB
afbr-241	64	28	a	a	DET
afbr-241	64	29	positive	positive	ADJ
afbr-241	64	30	and	and	CCONJ
afbr-241	64	31	significant	significant	ADJ
afbr-241	64	32	relationship	relationship	NOUN
afbr-241	64	33	with	with	ADP
afbr-241	64	34	the	the	DET
afbr-241	64	35	financial	financial	ADJ
afbr-241	64	36	performance	performance	NOUN
afbr-241	64	37	measures	measure	NOUN
afbr-241	64	38	,	,	PUNCT
afbr-241	64	39	yahya	yahya	PROPN
afbr-241	64	40	and	and	CCONJ
afbr-241	64	41	ghodratollah	ghodratollah	PROPN
afbr-241	64	42	(	(	PUNCT
afbr-241	64	43	2014	2014	NUM
afbr-241	64	44	)	)	PUNCT
afbr-241	64	45	employed	employ	VERB
afbr-241	64	46	multiple	multiple	ADJ
afbr-241	64	47	-	-	PUNCT
afbr-241	64	48	linear	linear	NOUN
afbr-241	64	49	regression	regression	NOUN
afbr-241	64	50	analysis	analysis	NOUN
afbr-241	64	51	to	to	PART
afbr-241	64	52	investigate	investigate	VERB
afbr-241	64	53	the	the	DET
afbr-241	64	54	impact	impact	NOUN
afbr-241	64	55	of	of	ADP
afbr-241	64	56	corporate	corporate	ADJ
afbr-241	64	57	social	social	ADJ
afbr-241	64	58	responsibility	responsibility	NOUN
afbr-241	64	59	disclosure	disclosure	NOUN
afbr-241	64	60	(	(	PUNCT
afbr-241	64	61	csrd	csrd	NOUN
afbr-241	64	62	)	)	PUNCT
afbr-241	64	63	on	on	ADP
afbr-241	64	64	the	the	DET
afbr-241	64	65	financial	financial	ADJ
afbr-241	64	66	performance	performance	NOUN
afbr-241	64	67	of	of	ADP
afbr-241	64	68	companies	company	NOUN
afbr-241	64	69	listed	list	VERB
afbr-241	64	70	on	on	ADP
afbr-241	64	71	the	the	DET
afbr-241	64	72	tehran	tehran	PROPN
afbr-241	64	73	stock	stock	PROPN
afbr-241	64	74	exchange	exchange	PROPN
afbr-241	64	75	.	.	PUNCT
afbr-241	65	1	the	the	DET
afbr-241	65	2	independent	independent	ADJ
afbr-241	65	3	variable	variable	NOUN
afbr-241	65	4	(	(	PUNCT
afbr-241	65	5	csrd	csrd	NOUN
afbr-241	65	6	)	)	PUNCT
afbr-241	65	7	was	be	AUX
afbr-241	65	8	measured	measure	VERB
afbr-241	65	9	by	by	ADP
afbr-241	65	10	economic	economic	ADJ
afbr-241	65	11	,	,	PUNCT
afbr-241	65	12	social	social	ADJ
afbr-241	65	13	and	and	CCONJ
afbr-241	65	14	environmental	environmental	ADJ
afbr-241	65	15	indices	index	NOUN
afbr-241	65	16	while	while	SCONJ
afbr-241	65	17	return	return	VERB
afbr-241	65	18	on	on	ADP
afbr-241	65	19	assets	asset	NOUN
afbr-241	65	20	,	,	PUNCT
afbr-241	65	21	return	return	VERB
afbr-241	65	22	on	on	ADP
afbr-241	65	23	equity	equity	NOUN
afbr-241	65	24	and	and	CCONJ
afbr-241	65	25	price	price	NOUN
afbr-241	65	26	earnings	earning	NOUN
afbr-241	65	27	ratio	ratio	NOUN
afbr-241	65	28	were	be	AUX
afbr-241	65	29	used	use	VERB
afbr-241	65	30	in	in	ADP
afbr-241	65	31	measuring	measure	VERB
afbr-241	65	32	financial	financial	ADJ
afbr-241	65	33	performance	performance	NOUN
afbr-241	65	34	.	.	PUNCT
afbr-241	66	1	the	the	DET
afbr-241	66	2	analysis	analysis	NOUN
afbr-241	66	3	produced	produce	VERB
afbr-241	66	4	inconsistent	inconsistent	ADJ
afbr-241	66	5	results	result	NOUN
afbr-241	66	6	.	.	PUNCT
afbr-241	67	1	onyekwelu	onyekwelu	NOUN
afbr-241	67	2	and	and	CCONJ
afbr-241	67	3	ekwe	ekwe	PROPN
afbr-241	67	4	(	(	PUNCT
afbr-241	67	5	2014	2014	NUM
afbr-241	67	6	)	)	PUNCT
afbr-241	67	7	used	use	VERB
afbr-241	67	8	ordinary	ordinary	ADJ
afbr-241	67	9	least	least	ADJ
afbr-241	67	10	square	square	ADJ
afbr-241	67	11	regression	regression	NOUN
afbr-241	67	12	to	to	PART
afbr-241	67	13	examine	examine	VERB
afbr-241	67	14	whether	whether	SCONJ
afbr-241	67	15	corporate	corporate	ADJ
afbr-241	67	16	social	social	ADJ
afbr-241	67	17	responsibility	responsibility	NOUN
afbr-241	67	18	predicates	predicate	VERB
afbr-241	67	19	good	good	ADJ
afbr-241	67	20	financial	financial	ADJ
afbr-241	67	21	performance	performance	NOUN
afbr-241	67	22	using	use	VERB
afbr-241	67	23	the	the	DET
afbr-241	67	24	banking	banking	NOUN
afbr-241	67	25	sector	sector	NOUN
afbr-241	67	26	in	in	ADP
afbr-241	67	27	nigeria	nigeria	PROPN
afbr-241	67	28	.	.	PUNCT
afbr-241	68	1	the	the	DET
afbr-241	68	2	findings	finding	NOUN
afbr-241	68	3	of	of	ADP
afbr-241	68	4	their	their	PRON
afbr-241	68	5	study	study	NOUN
afbr-241	68	6	show	show	VERB
afbr-241	68	7	that	that	SCONJ
afbr-241	68	8	the	the	DET
afbr-241	68	9	amount	amount	NOUN
afbr-241	68	10	committed	commit	VERB
afbr-241	68	11	to	to	ADP
afbr-241	68	12	social	social	ADJ
afbr-241	68	13	responsibility	responsibility	NOUN
afbr-241	68	14	vary	vary	VERB
afbr-241	68	15	from	from	ADP
afbr-241	68	16	one	one	NUM
afbr-241	68	17	bank	bank	NOUN
afbr-241	68	18	to	to	ADP
afbr-241	68	19	the	the	DET
afbr-241	68	20	other	other	ADJ
afbr-241	68	21	.	.	PUNCT
afbr-241	69	1	it	it	PRON
afbr-241	69	2	further	far	ADV
afbr-241	69	3	revealed	reveal	VERB
afbr-241	69	4	that	that	SCONJ
afbr-241	69	5	the	the	DET
afbr-241	69	6	sample	sample	NOUN
afbr-241	69	7	banks	bank	NOUN
afbr-241	69	8	invested	invest	VERB
afbr-241	69	9	less	less	ADJ
afbr-241	69	10	than	than	ADP
afbr-241	69	11	ten	ten	NUM
afbr-241	69	12	percent	percent	NOUN
afbr-241	69	13	of	of	ADP
afbr-241	69	14	their	their	PRON
afbr-241	69	15	annual	annual	ADJ
afbr-241	69	16	profit	profit	NOUN
afbr-241	69	17	to	to	ADP
afbr-241	69	18	social	social	ADJ
afbr-241	69	19	responsibility	responsibility	NOUN
afbr-241	69	20	.	.	PUNCT
afbr-241	70	1	onyekwelu	onyekwelu	NOUN
afbr-241	70	2	and	and	CCONJ
afbr-241	70	3	ugwuanyi	ugwuanyi	PROPN
afbr-241	70	4	(	(	PUNCT
afbr-241	70	5	2014	2014	NUM
afbr-241	70	6	)	)	PUNCT
afbr-241	70	7	carried	carry	VERB
afbr-241	70	8	out	out	ADP
afbr-241	70	9	a	a	DET
afbr-241	70	10	research	research	NOUN
afbr-241	70	11	on	on	ADP
afbr-241	70	12	corporate	corporate	ADJ
afbr-241	70	13	social	social	ADJ
afbr-241	70	14	accounting	accounting	NOUN
afbr-241	70	15	and	and	CCONJ
afbr-241	70	16	enhancement	enhancement	NOUN
afbr-241	70	17	of	of	ADP
afbr-241	70	18	information	information	NOUN
afbr-241	70	19	disclosure	disclosure	NOUN
afbr-241	70	20	among	among	ADP
afbr-241	70	21	firms	firm	NOUN
afbr-241	70	22	in	in	ADP
afbr-241	70	23	nigeria	nigeria	PROPN
afbr-241	70	24	and	and	CCONJ
afbr-241	70	25	found	find	VERB
afbr-241	70	26	out	out	ADP
afbr-241	70	27	that	that	SCONJ
afbr-241	70	28	the	the	DET
afbr-241	70	29	inclusion	inclusion	NOUN
afbr-241	70	30	and	and	CCONJ
afbr-241	70	31	separate	separate	ADJ
afbr-241	70	32	presentation	presentation	NOUN
afbr-241	70	33	of	of	ADP
afbr-241	70	34	social	social	ADJ
afbr-241	70	35	costs	cost	NOUN
afbr-241	70	36	incurred	incur	VERB
afbr-241	70	37	by	by	ADP
afbr-241	70	38	organizations	organization	NOUN
afbr-241	70	39	in	in	ADP
afbr-241	70	40	the	the	DET
afbr-241	70	41	financial	financial	ADJ
afbr-241	70	42	statements	statement	NOUN
afbr-241	70	43	will	will	AUX
afbr-241	70	44	enhance	enhance	VERB
afbr-241	70	45	information	information	NOUN
afbr-241	70	46	disclosure	disclosure	NOUN
afbr-241	70	47	in	in	ADP
afbr-241	70	48	the	the	DET
afbr-241	70	49	statement	statement	NOUN
afbr-241	70	50	.	.	PUNCT
afbr-241	71	1	nze	nze	PROPN
afbr-241	71	2	,	,	PUNCT
afbr-241	71	3	okoh	okoh	PROPN
afbr-241	71	4	and	and	CCONJ
afbr-241	71	5	ojeogwu	ojeogwu	ADJ
afbr-241	71	6	(	(	PUNCT
afbr-241	71	7	2016	2016	NUM
afbr-241	71	8	)	)	PUNCT
afbr-241	71	9	examined	examine	VERB
afbr-241	71	10	using	use	VERB
afbr-241	71	11	the	the	DET
afbr-241	71	12	ordinary	ordinary	ADJ
afbr-241	71	13	regression	regression	NOUN
afbr-241	71	14	analysis	analysis	NOUN
afbr-241	71	15	the	the	DET
afbr-241	71	16	effect	effect	NOUN
afbr-241	71	17	of	of	ADP
afbr-241	71	18	corporate	corporate	ADJ
afbr-241	71	19	social	social	ADJ
afbr-241	71	20	responsibility	responsibility	NOUN
afbr-241	71	21	on	on	ADP
afbr-241	71	22	earnings	earning	NOUN
afbr-241	71	23	of	of	ADP
afbr-241	71	24	quoted	quote	VERB
afbr-241	71	25	firms	firm	NOUN
afbr-241	71	26	in	in	ADP
afbr-241	71	27	nigeria	nigeria	PROPN
afbr-241	71	28	in	in	ADP
afbr-241	71	29	the	the	DET
afbr-241	71	30	oil	oil	NOUN
afbr-241	71	31	and	and	CCONJ
afbr-241	71	32	gas	gas	NOUN
afbr-241	71	33	sector	sector	NOUN
afbr-241	71	34	over	over	ADP
afbr-241	71	35	a	a	DET
afbr-241	71	36	ten	ten	NUM
afbr-241	71	37	-	-	PUNCT
afbr-241	71	38	year	year	NOUN
afbr-241	71	39	period	period	NOUN
afbr-241	71	40	and	and	CCONJ
afbr-241	71	41	found	find	VERB
afbr-241	71	42	out	out	ADP
afbr-241	71	43	that	that	SCONJ
afbr-241	71	44	corporate	corporate	ADJ
afbr-241	71	45	social	social	ADJ
afbr-241	71	46	responsibility	responsibility	NOUN
afbr-241	71	47	has	have	VERB
afbr-241	71	48	a	a	DET
afbr-241	71	49	positive	positive	ADJ
afbr-241	71	50	and	and	CCONJ
afbr-241	71	51	significant	significant	ADJ
afbr-241	71	52	effect	effect	NOUN
afbr-241	71	53	on	on	ADP
afbr-241	71	54	earnings	earning	NOUN
afbr-241	71	55	of	of	ADP
afbr-241	71	56	firms	firm	NOUN
afbr-241	71	57	studied	study	VERB
afbr-241	71	58	.	.	PUNCT
afbr-241	72	1	babalola	babalola	PROPN
afbr-241	72	2	and	and	CCONJ
afbr-241	72	3	abiodun	abiodun	PROPN
afbr-241	72	4	(	(	PUNCT
afbr-241	72	5	2012	2012	NUM
afbr-241	72	6	)	)	PUNCT
afbr-241	72	7	concluded	conclude	VERB
afbr-241	72	8	that	that	SCONJ
afbr-241	72	9	variations	variation	NOUN
afbr-241	72	10	in	in	ADP
afbr-241	72	11	selected	select	VERB
afbr-241	72	12	firms	firm	NOUN
afbr-241	72	13	performance	performance	NOUN
afbr-241	72	14	were	be	AUX
afbr-241	72	15	caused	cause	VERB
afbr-241	72	16	by	by	ADP
afbr-241	72	17	changes	change	NOUN
afbr-241	72	18	in	in	ADP
afbr-241	72	19	csr	csr	NOUN
afbr-241	72	20	reporting	reporting	NOUN
afbr-241	72	21	after	after	ADP
afbr-241	72	22	analyzing	analyze	VERB
afbr-241	72	23	ten	ten	NUM
afbr-241	72	24	firms	firm	NOUN
afbr-241	72	25	in	in	ADP
afbr-241	72	26	nigeria	nigeria	PRON
afbr-241	72	27	for	for	ADP
afbr-241	72	28	over	over	ADP
afbr-241	72	29	1999	1999	NUM
afbr-241	72	30	-	-	SYM
afbr-241	72	31	2008	2008	NUM
afbr-241	72	32	.	.	PUNCT
afbr-241	73	1	aupperle	aupperle	PROPN
afbr-241	73	2	,	,	PUNCT
afbr-241	73	3	carroll	carroll	PROPN
afbr-241	73	4	and	and	CCONJ
afbr-241	73	5	hatfield	hatfield	PROPN
afbr-241	73	6	(	(	PUNCT
afbr-241	73	7	1985	1985	NUM
afbr-241	73	8	)	)	PUNCT
afbr-241	73	9	analyzed	analyze	VERB
afbr-241	73	10	the	the	DET
afbr-241	73	11	relationship	relationship	NOUN
afbr-241	73	12	between	between	ADP
afbr-241	73	13	corporate	corporate	ADJ
afbr-241	73	14	social	social	ADJ
afbr-241	73	15	responsibility	responsibility	NOUN
afbr-241	73	16	and	and	CCONJ
afbr-241	73	17	profitability	profitability	NOUN
afbr-241	73	18	of	of	ADP
afbr-241	73	19	the	the	DET
afbr-241	73	20	companies	company	NOUN
afbr-241	73	21	listed	list	VERB
afbr-241	73	22	in	in	ADP
afbr-241	73	23	forbes	forbes	PROPN
afbr-241	73	24	1981	1981	NUM
afbr-241	73	25	annual	annual	ADJ
afbr-241	73	26	directory	directory	NOUN
afbr-241	73	27	and	and	CCONJ
afbr-241	73	28	concluded	conclude	VERB
afbr-241	73	29	that	that	SCONJ
afbr-241	73	30	there	there	PRON
afbr-241	73	31	was	be	VERB
afbr-241	73	32	no	no	DET
afbr-241	73	33	relationship	relationship	NOUN
afbr-241	73	34	between	between	ADP
afbr-241	73	35	social	social	ADJ
afbr-241	73	36	responsibility	responsibility	NOUN
afbr-241	73	37	and	and	CCONJ
afbr-241	73	38	profitability	profitability	NOUN
afbr-241	73	39	.	.	PUNCT
afbr-241	74	1	copyright	copyright	NOUN
afbr-241	74	2	©	©	PROPN
afbr-241	74	3	cc	cc	PROPN
afbr-241	74	4	-	-	PUNCT
afbr-241	74	5	by	by	ADP
afbr-241	74	6	-	-	PUNCT
afbr-241	74	7	nc	nc	PROPN
afbr-241	74	8	2019	2019	NUM
afbr-241	74	9	,	,	PUNCT
afbr-241	74	10	cribfb	cribfb	PROPN
afbr-241	74	11	|	|	ADV
afbr-241	74	12	afbr	afbr	PROPN
afbr-241	74	13	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	ADJ
afbr-241	74	14	australian	australian	ADJ
afbr-241	74	15	finance	finance	PROPN
afbr-241	74	16	&	&	CCONJ
afbr-241	74	17	banking	banking	PROPN
afbr-241	74	18	review	review	PROPN
afbr-241	74	19	vol	vol	NOUN
afbr-241	74	20	.	.	PROPN
afbr-241	75	1	3	3	NUM
afbr-241	75	2	,	,	PUNCT
afbr-241	75	3	no	no	INTJ
afbr-241	75	4	.	.	NOUN
afbr-241	75	5	1	1	NUM
afbr-241	75	6	;	;	PUNCT
afbr-241	75	7	2019	2019	NUM
afbr-241	75	8	4	4	NUM
afbr-241	75	9	murray	murray	NOUN
afbr-241	75	10	,	,	PUNCT
afbr-241	75	11	sinclair	sinclair	NOUN
afbr-241	75	12	,	,	PUNCT
afbr-241	75	13	power	power	NOUN
afbr-241	75	14	and	and	CCONJ
afbr-241	75	15	gray	gray	ADJ
afbr-241	75	16	(	(	PUNCT
afbr-241	75	17	2006	2006	NUM
afbr-241	75	18	)	)	PUNCT
afbr-241	75	19	studied	study	VERB
afbr-241	75	20	the	the	DET
afbr-241	75	21	relationship	relationship	NOUN
afbr-241	75	22	between	between	ADP
afbr-241	75	23	social	social	ADJ
afbr-241	75	24	and	and	CCONJ
afbr-241	75	25	environmental	environmental	ADJ
afbr-241	75	26	performance	performance	NOUN
afbr-241	75	27	disclosure	disclosure	NOUN
afbr-241	75	28	and	and	CCONJ
afbr-241	75	29	financial	financial	ADJ
afbr-241	75	30	market	market	NOUN
afbr-241	75	31	performance	performance	NOUN
afbr-241	75	32	of	of	ADP
afbr-241	75	33	companies	company	NOUN
afbr-241	75	34	in	in	ADP
afbr-241	75	35	uk	uk	PROPN
afbr-241	75	36	and	and	CCONJ
afbr-241	75	37	found	find	VERB
afbr-241	75	38	no	no	DET
afbr-241	75	39	significant	significant	ADJ
afbr-241	75	40	relationship	relationship	NOUN
afbr-241	75	41	between	between	ADP
afbr-241	75	42	environmental	environmental	ADJ
afbr-241	75	43	reporting	reporting	NOUN
afbr-241	75	44	and	and	CCONJ
afbr-241	75	45	market	market	NOUN
afbr-241	75	46	performance	performance	NOUN
afbr-241	75	47	.	.	PUNCT
afbr-241	76	1	aggarwal	aggarwal	NOUN
afbr-241	76	2	(	(	PUNCT
afbr-241	76	3	2013	2013	NUM
afbr-241	76	4	)	)	PUNCT
afbr-241	76	5	ascertained	ascertain	VERB
afbr-241	76	6	whether	whether	SCONJ
afbr-241	76	7	sustainable	sustainable	ADJ
afbr-241	76	8	companies	company	NOUN
afbr-241	76	9	are	be	AUX
afbr-241	76	10	more	more	ADV
afbr-241	76	11	profitable	profitable	ADJ
afbr-241	76	12	.	.	PUNCT
afbr-241	77	1	using	use	VERB
afbr-241	77	2	regression	regression	NOUN
afbr-241	77	3	analysis	analysis	NOUN
afbr-241	77	4	,	,	PUNCT
afbr-241	77	5	he	he	PRON
afbr-241	77	6	established	establish	VERB
afbr-241	77	7	that	that	SCONJ
afbr-241	77	8	sustainability	sustainability	NOUN
afbr-241	77	9	has	have	VERB
afbr-241	77	10	significant	significant	ADJ
afbr-241	77	11	but	but	CCONJ
afbr-241	77	12	varying	vary	VERB
afbr-241	77	13	impact	impact	NOUN
afbr-241	77	14	on	on	ADP
afbr-241	77	15	financial	financial	ADJ
afbr-241	77	16	performance	performance	NOUN
afbr-241	77	17	.	.	PUNCT
afbr-241	78	1	munasinghe	munasinghe	ADJ
afbr-241	78	2	and	and	CCONJ
afbr-241	78	3	kumara	kumara	PROPN
afbr-241	78	4	(	(	PUNCT
afbr-241	78	5	2013	2013	NUM
afbr-241	78	6	)	)	PUNCT
afbr-241	78	7	ascertained	ascertain	VERB
afbr-241	78	8	the	the	DET
afbr-241	78	9	relationship	relationship	NOUN
afbr-241	78	10	between	between	ADP
afbr-241	78	11	corporate	corporate	ADJ
afbr-241	78	12	social	social	ADJ
afbr-241	78	13	responsibility	responsibility	NOUN
afbr-241	78	14	(	(	PUNCT
afbr-241	78	15	csr	csr	NOUN
afbr-241	78	16	)	)	PUNCT
afbr-241	78	17	and	and	CCONJ
afbr-241	78	18	financial	financial	ADJ
afbr-241	78	19	performance	performance	NOUN
afbr-241	78	20	to	to	PART
afbr-241	78	21	see	see	VERB
afbr-241	78	22	what	what	PRON
afbr-241	78	23	motivates	motivate	VERB
afbr-241	78	24	firms	firm	NOUN
afbr-241	78	25	to	to	ADP
afbr-241	78	26	voluntary	voluntary	ADJ
afbr-241	78	27	initiate	initiate	VERB
afbr-241	78	28	csr	csr	NOUN
afbr-241	78	29	activities	activity	NOUN
afbr-241	78	30	.	.	PUNCT
afbr-241	79	1	using	use	VERB
afbr-241	79	2	spearman	spearman	NOUN
afbr-241	79	3	’s	’s	PART
afbr-241	79	4	rank	rank	NOUN
afbr-241	79	5	-	-	PUNCT
afbr-241	79	6	order	order	NOUN
afbr-241	79	7	correlation	correlation	NOUN
afbr-241	79	8	they	they	PRON
afbr-241	79	9	found	find	VERB
afbr-241	79	10	out	out	ADP
afbr-241	79	11	that	that	DET
afbr-241	79	12	return	return	NOUN
afbr-241	79	13	on	on	ADP
afbr-241	79	14	equity	equity	NOUN
afbr-241	79	15	and	and	CCONJ
afbr-241	79	16	return	return	NOUN
afbr-241	79	17	on	on	ADP
afbr-241	79	18	assets	asset	NOUN
afbr-241	79	19	were	be	AUX
afbr-241	79	20	positively	positively	ADV
afbr-241	79	21	correlated	correlate	VERB
afbr-241	79	22	and	and	CCONJ
afbr-241	79	23	significant	significant	ADJ
afbr-241	79	24	.	.	PUNCT
afbr-241	80	1	makori	makori	NOUN
afbr-241	80	2	and	and	CCONJ
afbr-241	80	3	jagongo	jagongo	NOUN
afbr-241	80	4	(	(	PUNCT
afbr-241	80	5	2013	2013	NUM
afbr-241	80	6	)	)	PUNCT
afbr-241	80	7	investigated	investigate	VERB
afbr-241	80	8	into	into	ADP
afbr-241	80	9	whether	whether	SCONJ
afbr-241	80	10	there	there	PRON
afbr-241	80	11	is	be	VERB
afbr-241	80	12	any	any	DET
afbr-241	80	13	significant	significant	ADJ
afbr-241	80	14	relationship	relationship	NOUN
afbr-241	80	15	between	between	ADP
afbr-241	80	16	environmental	environmental	ADJ
afbr-241	80	17	accounting	accounting	NOUN
afbr-241	80	18	and	and	CCONJ
afbr-241	80	19	profitability	profitability	NOUN
afbr-241	80	20	of	of	ADP
afbr-241	80	21	selected	select	VERB
afbr-241	80	22	firms	firm	NOUN
afbr-241	80	23	listed	list	VERB
afbr-241	80	24	in	in	ADP
afbr-241	80	25	india	india	PROPN
afbr-241	80	26	.	.	PUNCT
afbr-241	81	1	using	use	VERB
afbr-241	81	2	multiple	multiple	ADJ
afbr-241	81	3	regression	regression	NOUN
afbr-241	81	4	analysis	analysis	NOUN
afbr-241	81	5	,	,	PUNCT
afbr-241	81	6	they	they	PRON
afbr-241	81	7	found	find	VERB
afbr-241	81	8	that	that	SCONJ
afbr-241	81	9	there	there	PRON
afbr-241	81	10	is	be	VERB
afbr-241	81	11	significant	significant	ADJ
afbr-241	81	12	negative	negative	ADJ
afbr-241	81	13	relationship	relationship	NOUN
afbr-241	81	14	between	between	ADP
afbr-241	81	15	environmental	environmental	ADJ
afbr-241	81	16	accounting	accounting	NOUN
afbr-241	81	17	and	and	CCONJ
afbr-241	81	18	return	return	NOUN
afbr-241	81	19	on	on	ADP
afbr-241	81	20	capital	capital	NOUN
afbr-241	81	21	employed	employ	VERB
afbr-241	81	22	(	(	PUNCT
afbr-241	81	23	roce	roce	NOUN
afbr-241	81	24	)	)	PUNCT
afbr-241	81	25	and	and	CCONJ
afbr-241	81	26	earnings	earning	NOUN
afbr-241	81	27	per	per	ADP
afbr-241	81	28	share	share	NOUN
afbr-241	81	29	(	(	PUNCT
afbr-241	81	30	eps	eps	PROPN
afbr-241	81	31	)	)	PUNCT
afbr-241	81	32	and	and	CCONJ
afbr-241	81	33	a	a	DET
afbr-241	81	34	significant	significant	ADJ
afbr-241	81	35	positive	positive	ADJ
afbr-241	81	36	relationship	relationship	NOUN
afbr-241	81	37	between	between	ADP
afbr-241	81	38	environmental	environmental	ADJ
afbr-241	81	39	accounting	accounting	NOUN
afbr-241	81	40	and	and	CCONJ
afbr-241	81	41	net	net	ADJ
afbr-241	81	42	profit	profit	NOUN
afbr-241	81	43	margin	margin	NOUN
afbr-241	81	44	and	and	CCONJ
afbr-241	81	45	dividend	dividend	NOUN
afbr-241	81	46	per	per	ADP
afbr-241	81	47	share	share	NOUN
afbr-241	81	48	.	.	PUNCT
afbr-241	82	1	robbins	robbins	PROPN
afbr-241	82	2	(	(	PUNCT
afbr-241	82	3	2011	2011	NUM
afbr-241	82	4	)	)	PUNCT
afbr-241	82	5	found	find	VERB
afbr-241	82	6	that	that	SCONJ
afbr-241	82	7	most	most	ADJ
afbr-241	82	8	executives	executive	NOUN
afbr-241	82	9	believe	believe	VERB
afbr-241	82	10	that	that	SCONJ
afbr-241	82	11	corporate	corporate	ADJ
afbr-241	82	12	social	social	ADJ
afbr-241	82	13	responsibility	responsibility	NOUN
afbr-241	82	14	reporting	reporting	NOUN
afbr-241	82	15	can	can	AUX
afbr-241	82	16	improve	improve	VERB
afbr-241	82	17	profits	profit	NOUN
afbr-241	82	18	.	.	PUNCT
afbr-241	83	1	they	they	PRON
afbr-241	83	2	understand	understand	VERB
afbr-241	83	3	that	that	SCONJ
afbr-241	83	4	corporate	corporate	ADJ
afbr-241	83	5	social	social	ADJ
afbr-241	83	6	responsibility	responsibility	NOUN
afbr-241	83	7	can	can	AUX
afbr-241	83	8	promote	promote	VERB
afbr-241	83	9	respect	respect	NOUN
afbr-241	83	10	for	for	ADP
afbr-241	83	11	their	their	PRON
afbr-241	83	12	company	company	NOUN
afbr-241	83	13	in	in	ADP
afbr-241	83	14	the	the	DET
afbr-241	83	15	market	market	NOUN
afbr-241	83	16	place	place	NOUN
afbr-241	83	17	which	which	PRON
afbr-241	83	18	can	can	AUX
afbr-241	83	19	result	result	VERB
afbr-241	83	20	in	in	ADP
afbr-241	83	21	higher	high	ADJ
afbr-241	83	22	sales	sale	NOUN
afbr-241	83	23	,	,	PUNCT
afbr-241	83	24	enhance	enhance	VERB
afbr-241	83	25	employee	employee	NOUN
afbr-241	83	26	loyalty	loyalty	NOUN
afbr-241	83	27	and	and	CCONJ
afbr-241	83	28	attract	attract	VERB
afbr-241	83	29	better	well	ADJ
afbr-241	83	30	personnel	personnel	NOUN
afbr-241	83	31	to	to	ADP
afbr-241	83	32	the	the	DET
afbr-241	83	33	firm	firm	NOUN
afbr-241	83	34	.	.	PUNCT
afbr-241	84	1	also	also	ADV
afbr-241	84	2	,	,	PUNCT
afbr-241	84	3	corporate	corporate	ADJ
afbr-241	84	4	social	social	ADJ
afbr-241	84	5	responsibility	responsibility	NOUN
afbr-241	84	6	reporting	reporting	NOUN
afbr-241	84	7	activities	activity	NOUN
afbr-241	84	8	focusing	focus	VERB
afbr-241	84	9	on	on	ADP
afbr-241	84	10	sustainability	sustainability	NOUN
afbr-241	84	11	issues	issue	NOUN
afbr-241	84	12	may	may	AUX
afbr-241	84	13	lower	lower	VERB
afbr-241	84	14	costs	cost	NOUN
afbr-241	84	15	and	and	CCONJ
afbr-241	84	16	improve	improve	VERB
afbr-241	84	17	efficiencies	efficiency	NOUN
afbr-241	84	18	as	as	ADV
afbr-241	84	19	well	well	ADV
afbr-241	84	20	.	.	PUNCT
afbr-241	85	1	robbins	robbin	NOUN
afbr-241	85	2	(	(	PUNCT
afbr-241	85	3	2011	2011	NUM
afbr-241	85	4	)	)	PUNCT
afbr-241	85	5	observed	observe	VERB
afbr-241	85	6	that	that	SCONJ
afbr-241	85	7	reviewing	review	VERB
afbr-241	85	8	individual	individual	ADJ
afbr-241	85	9	empirical	empirical	ADJ
afbr-241	85	10	studies	study	NOUN
afbr-241	85	11	can	can	AUX
afbr-241	85	12	be	be	AUX
afbr-241	85	13	confusing	confusing	ADJ
afbr-241	85	14	.	.	PUNCT
afbr-241	86	1	but	but	CCONJ
afbr-241	86	2	by	by	ADP
afbr-241	86	3	using	use	VERB
afbr-241	86	4	the	the	DET
afbr-241	86	5	technique	technique	NOUN
afbr-241	86	6	of	of	ADP
afbr-241	86	7	meta	meta	ADJ
afbr-241	86	8	-	-	PUNCT
afbr-241	86	9	analysis	analysis	NOUN
afbr-241	86	10	many	many	ADJ
afbr-241	86	11	studies	study	NOUN
afbr-241	86	12	can	can	AUX
afbr-241	86	13	be	be	AUX
afbr-241	86	14	statistically	statistically	ADV
afbr-241	86	15	analyzed	analyze	VERB
afbr-241	86	16	to	to	PART
afbr-241	86	17	determine	determine	VERB
afbr-241	86	18	collective	collective	ADJ
afbr-241	86	19	results	result	NOUN
afbr-241	86	20	.	.	PUNCT
afbr-241	87	1	duke	duke	PROPN
afbr-241	87	2	and	and	CCONJ
afbr-241	87	3	kankpang	kankpang	PROPN
afbr-241	87	4	(	(	PUNCT
afbr-241	87	5	2013	2013	NUM
afbr-241	87	6	)	)	PUNCT
afbr-241	87	7	ascertained	ascertain	VERB
afbr-241	87	8	the	the	DET
afbr-241	87	9	effect	effect	NOUN
afbr-241	87	10	of	of	ADP
afbr-241	87	11	corporate	corporate	ADJ
afbr-241	87	12	social	social	ADJ
afbr-241	87	13	responsibility	responsibility	NOUN
afbr-241	87	14	activities	activity	NOUN
afbr-241	87	15	on	on	ADP
afbr-241	87	16	the	the	DET
afbr-241	87	17	financial	financial	ADJ
afbr-241	87	18	performance	performance	NOUN
afbr-241	87	19	of	of	ADP
afbr-241	87	20	firms	firm	NOUN
afbr-241	87	21	operating	operate	VERB
afbr-241	87	22	in	in	ADP
afbr-241	87	23	some	some	PRON
afbr-241	87	24	of	of	ADP
afbr-241	87	25	the	the	DET
afbr-241	87	26	industries	industry	NOUN
afbr-241	87	27	that	that	PRON
afbr-241	87	28	have	have	VERB
afbr-241	87	29	the	the	DET
afbr-241	87	30	greatest	great	ADJ
afbr-241	87	31	impact	impact	NOUN
afbr-241	87	32	on	on	ADP
afbr-241	87	33	the	the	DET
afbr-241	87	34	environment	environment	NOUN
afbr-241	87	35	in	in	ADP
afbr-241	87	36	nigeria	nigeria	PROPN
afbr-241	87	37	.	.	PUNCT
afbr-241	88	1	using	use	VERB
afbr-241	88	2	multiple	multiple	ADJ
afbr-241	88	3	regression	regression	NOUN
afbr-241	88	4	analysis	analysis	NOUN
afbr-241	88	5	they	they	PRON
afbr-241	88	6	revealed	reveal	VERB
afbr-241	88	7	that	that	SCONJ
afbr-241	88	8	waste	waste	NOUN
afbr-241	88	9	management	management	NOUN
afbr-241	88	10	,	,	PUNCT
afbr-241	88	11	pollution	pollution	NOUN
afbr-241	88	12	abatement	abatement	NOUN
afbr-241	88	13	are	be	AUX
afbr-241	88	14	both	both	PRON
afbr-241	88	15	significantly	significantly	ADV
afbr-241	88	16	and	and	CCONJ
afbr-241	88	17	positively	positively	ADV
afbr-241	88	18	associated	associate	VERB
afbr-241	88	19	with	with	ADP
afbr-241	88	20	firm	firm	ADJ
afbr-241	88	21	performance	performance	NOUN
afbr-241	88	22	.	.	PUNCT
afbr-241	89	1	makori	makori	NOUN
afbr-241	89	2	and	and	CCONJ
afbr-241	89	3	jagongo	jagongo	PROPN
afbr-241	89	4	(	(	PUNCT
afbr-241	89	5	2013	2013	NUM
afbr-241	89	6	)	)	PUNCT
afbr-241	89	7	investigated	investigate	VERB
afbr-241	89	8	into	into	ADP
afbr-241	89	9	whether	whether	SCONJ
afbr-241	89	10	there	there	PRON
afbr-241	89	11	is	be	VERB
afbr-241	89	12	any	any	DET
afbr-241	89	13	significant	significant	ADJ
afbr-241	89	14	relationship	relationship	NOUN
afbr-241	89	15	between	between	ADP
afbr-241	89	16	environmental	environmental	ADJ
afbr-241	89	17	accounting	accounting	NOUN
afbr-241	89	18	and	and	CCONJ
afbr-241	89	19	profitability	profitability	NOUN
afbr-241	89	20	of	of	ADP
afbr-241	89	21	selected	select	VERB
afbr-241	89	22	firms	firm	NOUN
afbr-241	89	23	listed	list	VERB
afbr-241	89	24	in	in	ADP
afbr-241	89	25	india	india	PROPN
afbr-241	89	26	.	.	PUNCT
afbr-241	90	1	using	use	VERB
afbr-241	90	2	multiple	multiple	ADJ
afbr-241	90	3	regression	regression	NOUN
afbr-241	90	4	analysis	analysis	NOUN
afbr-241	90	5	they	they	PRON
afbr-241	90	6	found	find	VERB
afbr-241	90	7	that	that	SCONJ
afbr-241	90	8	there	there	PRON
afbr-241	90	9	is	be	VERB
afbr-241	90	10	significant	significant	ADJ
afbr-241	90	11	negative	negative	ADJ
afbr-241	90	12	relationship	relationship	NOUN
afbr-241	90	13	between	between	ADP
afbr-241	90	14	environmental	environmental	ADJ
afbr-241	90	15	accounting	accounting	NOUN
afbr-241	90	16	and	and	CCONJ
afbr-241	90	17	return	return	NOUN
afbr-241	90	18	on	on	ADP
afbr-241	90	19	capital	capital	NOUN
afbr-241	90	20	employed	employ	VERB
afbr-241	90	21	(	(	PUNCT
afbr-241	90	22	roce	roce	NOUN
afbr-241	90	23	)	)	PUNCT
afbr-241	90	24	and	and	CCONJ
afbr-241	90	25	earnings	earning	NOUN
afbr-241	90	26	per	per	ADP
afbr-241	90	27	share	share	NOUN
afbr-241	90	28	(	(	PUNCT
afbr-241	90	29	eps	eps	PROPN
afbr-241	90	30	)	)	PUNCT
afbr-241	90	31	and	and	CCONJ
afbr-241	90	32	a	a	DET
afbr-241	90	33	significant	significant	ADJ
afbr-241	90	34	positive	positive	ADJ
afbr-241	90	35	relationship	relationship	NOUN
afbr-241	90	36	between	between	ADP
afbr-241	90	37	environmental	environmental	ADJ
afbr-241	90	38	accounting	accounting	NOUN
afbr-241	90	39	and	and	CCONJ
afbr-241	90	40	net	net	ADJ
afbr-241	90	41	profit	profit	NOUN
afbr-241	90	42	margin	margin	NOUN
afbr-241	90	43	and	and	CCONJ
afbr-241	90	44	dividend	dividend	NOUN
afbr-241	90	45	per	per	ADP
afbr-241	90	46	share	share	NOUN
afbr-241	90	47	.	.	PUNCT
afbr-241	91	1	researching	research	VERB
afbr-241	91	2	on	on	ADP
afbr-241	91	3	the	the	DET
afbr-241	91	4	impact	impact	NOUN
afbr-241	91	5	of	of	ADP
afbr-241	91	6	sustainability	sustainability	NOUN
afbr-241	91	7	performance	performance	NOUN
afbr-241	91	8	of	of	ADP
afbr-241	91	9	company	company	NOUN
afbr-241	91	10	on	on	ADP
afbr-241	91	11	it	it	PRON
afbr-241	91	12	financial	financial	ADJ
afbr-241	91	13	performance	performance	NOUN
afbr-241	91	14	,	,	PUNCT
afbr-241	91	15	a	a	DET
afbr-241	91	16	study	study	NOUN
afbr-241	91	17	of	of	ADP
afbr-241	91	18	indian	indian	ADJ
afbr-241	91	19	companies	company	NOUN
afbr-241	91	20	aggarwal	aggarwal	PROPN
afbr-241	91	21	(	(	PUNCT
afbr-241	91	22	2013	2013	NUM
afbr-241	91	23	)	)	PUNCT
afbr-241	91	24	ascertained	ascertain	VERB
afbr-241	91	25	whether	whether	SCONJ
afbr-241	91	26	sustainable	sustainable	ADJ
afbr-241	91	27	companies	company	NOUN
afbr-241	91	28	are	be	AUX
afbr-241	91	29	more	more	ADV
afbr-241	91	30	profitable	profitable	ADJ
afbr-241	91	31	.	.	PUNCT
afbr-241	92	1	using	use	VERB
afbr-241	92	2	regression	regression	NOUN
afbr-241	92	3	analysis	analysis	NOUN
afbr-241	92	4	he	he	PRON
afbr-241	92	5	established	establish	VERB
afbr-241	92	6	that	that	SCONJ
afbr-241	92	7	sustainability	sustainability	NOUN
afbr-241	92	8	have	have	VERB
afbr-241	92	9	significant	significant	ADJ
afbr-241	92	10	but	but	CCONJ
afbr-241	92	11	varying	vary	VERB
afbr-241	92	12	impact	impact	NOUN
afbr-241	92	13	on	on	ADP
afbr-241	92	14	financial	financial	ADJ
afbr-241	92	15	performance	performance	NOUN
afbr-241	92	16	.	.	PUNCT
afbr-241	93	1	munasinghe	munasinghe	ADJ
afbr-241	93	2	and	and	CCONJ
afbr-241	93	3	kumara	kumara	PROPN
afbr-241	93	4	(	(	PUNCT
afbr-241	93	5	2013	2013	NUM
afbr-241	93	6	)	)	PUNCT
afbr-241	93	7	ascertained	ascertain	VERB
afbr-241	93	8	the	the	DET
afbr-241	93	9	relationship	relationship	NOUN
afbr-241	93	10	between	between	ADP
afbr-241	93	11	corporate	corporate	ADJ
afbr-241	93	12	social	social	ADJ
afbr-241	93	13	responsibility	responsibility	NOUN
afbr-241	93	14	(	(	PUNCT
afbr-241	93	15	csr	csr	NOUN
afbr-241	93	16	)	)	PUNCT
afbr-241	93	17	and	and	CCONJ
afbr-241	93	18	financial	financial	ADJ
afbr-241	93	19	performance	performance	NOUN
afbr-241	93	20	to	to	PART
afbr-241	93	21	see	see	VERB
afbr-241	93	22	what	what	PRON
afbr-241	93	23	motivates	motivate	VERB
afbr-241	93	24	firms	firm	NOUN
afbr-241	93	25	to	to	ADP
afbr-241	93	26	voluntary	voluntary	ADJ
afbr-241	93	27	initiate	initiate	VERB
afbr-241	93	28	csr	csr	NOUN
afbr-241	93	29	activities	activity	NOUN
afbr-241	93	30	.	.	PUNCT
afbr-241	94	1	using	use	VERB
afbr-241	94	2	spearman	spearman	NOUN
afbr-241	94	3	’s	’s	PART
afbr-241	94	4	rank	rank	NOUN
afbr-241	94	5	-	-	PUNCT
afbr-241	94	6	order	order	NOUN
afbr-241	94	7	correlation	correlation	NOUN
afbr-241	94	8	they	they	PRON
afbr-241	94	9	found	find	VERB
afbr-241	94	10	out	out	ADP
afbr-241	94	11	that	that	DET
afbr-241	94	12	return	return	NOUN
afbr-241	94	13	on	on	ADP
afbr-241	94	14	equity	equity	NOUN
afbr-241	94	15	and	and	CCONJ
afbr-241	94	16	return	return	NOUN
afbr-241	94	17	on	on	ADP
afbr-241	94	18	assets	asset	NOUN
afbr-241	94	19	were	be	AUX
afbr-241	94	20	positively	positively	ADV
afbr-241	94	21	correlated	correlate	VERB
afbr-241	94	22	and	and	CCONJ
afbr-241	94	23	significant	significant	ADJ
afbr-241	94	24	.	.	PUNCT
afbr-241	95	1	the	the	DET
afbr-241	95	2	empirical	empirical	ADJ
afbr-241	95	3	studies	study	NOUN
afbr-241	95	4	examined	examine	VERB
afbr-241	95	5	above	above	ADV
afbr-241	95	6	are	be	AUX
afbr-241	95	7	mainly	mainly	ADV
afbr-241	95	8	foreign	foreign	ADJ
afbr-241	95	9	studies	study	NOUN
afbr-241	95	10	with	with	ADP
afbr-241	95	11	few	few	ADJ
afbr-241	95	12	studies	study	NOUN
afbr-241	95	13	of	of	ADP
afbr-241	95	14	citable	citable	ADJ
afbr-241	95	15	significant	significant	ADJ
afbr-241	95	16	on	on	ADP
afbr-241	95	17	the	the	DET
afbr-241	95	18	nigeria	nigeria	PROPN
afbr-241	95	19	business	business	PROPN
afbr-241	95	20	environment	environment	PROPN
afbr-241	95	21	.	.	PUNCT
afbr-241	96	1	3	3	X
afbr-241	96	2	.	.	X
afbr-241	96	3	methodology	methodology	NOUN
afbr-241	96	4	this	this	DET
afbr-241	96	5	study	study	NOUN
afbr-241	96	6	used	use	VERB
afbr-241	96	7	quasi	quasi	NOUN
afbr-241	96	8	experimental	experimental	ADJ
afbr-241	96	9	research	research	NOUN
afbr-241	96	10	design	design	NOUN
afbr-241	96	11	..	..	PUNCT
afbr-241	96	12	this	this	DET
afbr-241	96	13	approach	approach	NOUN
afbr-241	96	14	combines	combine	VERB
afbr-241	96	15	theoretical	theoretical	ADJ
afbr-241	96	16	consideration	consideration	NOUN
afbr-241	96	17	(	(	PUNCT
afbr-241	96	18	a	a	DET
afbr-241	96	19	prior	prior	ADJ
afbr-241	96	20	criterion	criterion	NOUN
afbr-241	96	21	)	)	PUNCT
afbr-241	96	22	with	with	ADP
afbr-241	96	23	the	the	DET
afbr-241	96	24	empirical	empirical	ADJ
afbr-241	96	25	observation	observation	NOUN
afbr-241	96	26	and	and	CCONJ
afbr-241	96	27	extract	extract	VERB
afbr-241	96	28	maximum	maximum	ADJ
afbr-241	96	29	information	information	NOUN
afbr-241	96	30	from	from	ADP
afbr-241	96	31	the	the	DET
afbr-241	96	32	available	available	ADJ
afbr-241	96	33	data	datum	NOUN
afbr-241	96	34	.	.	PUNCT
afbr-241	97	1	it	it	PRON
afbr-241	97	2	enables	enable	VERB
afbr-241	97	3	us	we	PRON
afbr-241	97	4	therefore	therefore	ADV
afbr-241	97	5	to	to	PART
afbr-241	97	6	observe	observe	VERB
afbr-241	97	7	the	the	DET
afbr-241	97	8	effects	effect	NOUN
afbr-241	97	9	of	of	ADP
afbr-241	97	10	explanatory	explanatory	ADJ
afbr-241	97	11	variables	variable	NOUN
afbr-241	97	12	on	on	ADP
afbr-241	97	13	the	the	DET
afbr-241	97	14	dependent	dependent	ADJ
afbr-241	97	15	variables	variable	NOUN
afbr-241	97	16	.	.	PUNCT
afbr-241	98	1	firms	firm	NOUN
afbr-241	98	2	that	that	PRON
afbr-241	98	3	were	be	AUX
afbr-241	98	4	studied	study	VERB
afbr-241	98	5	are	be	AUX
afbr-241	98	6	those	those	PRON
afbr-241	98	7	that	that	PRON
afbr-241	98	8	are	be	AUX
afbr-241	98	9	quoted	quote	VERB
afbr-241	98	10	on	on	ADP
afbr-241	98	11	the	the	DET
afbr-241	98	12	floor	floor	NOUN
afbr-241	98	13	of	of	ADP
afbr-241	98	14	nigerian	nigerian	ADJ
afbr-241	98	15	stock	stock	NOUN
afbr-241	98	16	exchange	exchange	NOUN
afbr-241	98	17	(	(	PUNCT
afbr-241	98	18	nse	nse	NOUN
afbr-241	98	19	)	)	PUNCT
afbr-241	98	20	.	.	PUNCT
afbr-241	99	1	the	the	DET
afbr-241	99	2	target	target	NOUN
afbr-241	99	3	size	size	NOUN
afbr-241	99	4	of	of	ADP
afbr-241	99	5	20	20	NUM
afbr-241	99	6	quoted	quote	VERB
afbr-241	99	7	firms	firm	NOUN
afbr-241	99	8	was	be	AUX
afbr-241	99	9	drawn	draw	VERB
afbr-241	99	10	from	from	ADP
afbr-241	99	11	various	various	ADJ
afbr-241	99	12	sub	sub	NOUN
afbr-241	99	13	-	-	ADJ
afbr-241	99	14	sections	section	NOUN
afbr-241	99	15	/	/	SYM
afbr-241	99	16	industries	industry	NOUN
afbr-241	99	17	,	,	PUNCT
afbr-241	99	18	based	base	VERB
afbr-241	99	19	on	on	ADP
afbr-241	99	20	the	the	DET
afbr-241	99	21	nse	nse	NOUN
afbr-241	99	22	classification	classification	NOUN
afbr-241	99	23	.	.	PUNCT
afbr-241	100	1	the	the	DET
afbr-241	100	2	annual	annual	ADJ
afbr-241	100	3	financial	financial	ADJ
afbr-241	100	4	statements	statement	NOUN
afbr-241	100	5	of	of	ADP
afbr-241	100	6	the	the	DET
afbr-241	100	7	respective	respective	ADJ
afbr-241	100	8	firms	firm	NOUN
afbr-241	100	9	for	for	ADP
afbr-241	100	10	ten	ten	NUM
afbr-241	100	11	years	year	NOUN
afbr-241	100	12	running	run	VERB
afbr-241	100	13	were	be	AUX
afbr-241	100	14	our	our	PRON
afbr-241	100	15	major	major	ADJ
afbr-241	100	16	focus	focus	NOUN
afbr-241	100	17	.	.	PUNCT
afbr-241	101	1	the	the	DET
afbr-241	101	2	necessary	necessary	ADJ
afbr-241	101	3	data	datum	NOUN
afbr-241	101	4	for	for	ADP
afbr-241	101	5	our	our	PRON
afbr-241	101	6	analysis	analysis	NOUN
afbr-241	101	7	were	be	AUX
afbr-241	101	8	obtained	obtain	VERB
afbr-241	101	9	from	from	ADP
afbr-241	101	10	various	various	ADJ
afbr-241	101	11	years	year	NOUN
afbr-241	101	12	of	of	ADP
afbr-241	101	13	nse	nse	NOUN
afbr-241	101	14	fact	fact	NOUN
afbr-241	101	15	-	-	PUNCT
afbr-241	101	16	book	book	NOUN
afbr-241	101	17	.	.	PUNCT
afbr-241	102	1	the	the	DET
afbr-241	102	2	study	study	NOUN
afbr-241	102	3	adopted	adopt	VERB
afbr-241	102	4	the	the	DET
afbr-241	102	5	longitudinal	longitudinal	ADJ
afbr-241	102	6	time	time	NOUN
afbr-241	102	7	dimension	dimension	NOUN
afbr-241	102	8	,	,	PUNCT
afbr-241	102	9	specifically	specifically	ADV
afbr-241	102	10	the	the	DET
afbr-241	102	11	panel	panel	NOUN
afbr-241	102	12	study	study	NOUN
afbr-241	102	13	type	type	NOUN
afbr-241	102	14	.	.	PUNCT
afbr-241	103	1	the	the	DET
afbr-241	103	2	panel	panel	NOUN
afbr-241	103	3	regression	regression	NOUN
afbr-241	103	4	equation	equation	NOUN
afbr-241	103	5	is	be	AUX
afbr-241	103	6	different	different	ADJ
afbr-241	103	7	from	from	ADP
afbr-241	103	8	a	a	DET
afbr-241	103	9	regular	regular	ADJ
afbr-241	103	10	time	time	NOUN
afbr-241	103	11	-	-	PUNCT
afbr-241	103	12	series	series	NOUN
afbr-241	103	13	or	or	CCONJ
afbr-241	103	14	cross	cross	NOUN
afbr-241	103	15	section	section	NOUN
afbr-241	103	16	regression	regression	NOUN
afbr-241	103	17	by	by	ADP
afbr-241	103	18	the	the	DET
afbr-241	103	19	double	double	ADJ
afbr-241	103	20	subscript	subscript	NOUN
afbr-241	103	21	attached	attach	VERB
afbr-241	103	22	to	to	ADP
afbr-241	103	23	each	each	DET
afbr-241	103	24	variable	variable	NOUN
afbr-241	103	25	.	.	PUNCT
afbr-241	104	1	the	the	DET
afbr-241	104	2	general	general	ADJ
afbr-241	104	3	form	form	NOUN
afbr-241	104	4	of	of	ADP
afbr-241	104	5	the	the	DET
afbr-241	104	6	panel	panel	NOUN
afbr-241	104	7	data	datum	NOUN
afbr-241	104	8	model	model	NOUN
afbr-241	104	9	is	be	AUX
afbr-241	104	10	specified	specify	VERB
afbr-241	104	11	as	as	ADP
afbr-241	104	12	:	:	PUNCT
afbr-241	104	13	titii	titii	NOUN
afbr-241	104	14	xy	xy	PROPN
afbr-241	104	15	,	,	PUNCT
afbr-241	104	16	,	,	PUNCT
afbr-241	104	17	,	,	PUNCT
afbr-241	104	18			PROPN
afbr-241	104	19			PROPN
afbr-241	104	20	1	1	NUM
afbr-241	104	21	the	the	DET
afbr-241	104	22	subscript	subscript	NOUN
afbr-241	104	23	i	i	PRON
afbr-241	104	24	denotes	denote	VERB
afbr-241	104	25	the	the	DET
afbr-241	104	26	cross	cross	ADJ
afbr-241	104	27	-	-	ADJ
afbr-241	104	28	sectional	sectional	ADJ
afbr-241	104	29	dimension	dimension	NOUN
afbr-241	104	30	and	and	CCONJ
afbr-241	104	31	t	t	NOUN
afbr-241	104	32	represents	represent	VERB
afbr-241	104	33	the	the	DET
afbr-241	104	34	time	time	NOUN
afbr-241	104	35	-	-	PUNCT
afbr-241	104	36	series	series	NOUN
afbr-241	104	37	dimension	dimension	NOUN
afbr-241	104	38	.	.	PUNCT
afbr-241	105	1	the	the	DET
afbr-241	105	2	left	left	ADJ
afbr-241	105	3	-	-	PUNCT
afbr-241	105	4	hand	hand	NOUN
afbr-241	105	5	variable	variable	NOUN
afbr-241	105	6	y	y	PROPN
afbr-241	105	7	represents	represent	VERB
afbr-241	105	8	the	the	DET
afbr-241	105	9	dependent	dependent	ADJ
afbr-241	105	10	variable	variable	NOUN
afbr-241	105	11	in	in	ADP
afbr-241	105	12	the	the	DET
afbr-241	105	13	model	model	NOUN
afbr-241	105	14	which	which	PRON
afbr-241	105	15	represents	represent	VERB
afbr-241	105	16	the	the	DET
afbr-241	105	17	value	value	NOUN
afbr-241	105	18	relevance	relevance	NOUN
afbr-241	105	19	of	of	ADP
afbr-241	105	20	firms	firm	NOUN
afbr-241	105	21	listed	list	VERB
afbr-241	105	22	on	on	ADP
afbr-241	105	23	the	the	DET
afbr-241	105	24	nigeria	nigeria	PROPN
afbr-241	105	25	stock	stock	PROPN
afbr-241	105	26	exchange	exchange	PROPN
afbr-241	105	27	,	,	PUNCT
afbr-241	105	28	x	x	PROPN
afbr-241	105	29	contains	contain	VERB
afbr-241	105	30	the	the	DET
afbr-241	105	31	set	set	NOUN
afbr-241	105	32	of	of	ADP
afbr-241	105	33	explanatory	explanatory	ADJ
afbr-241	105	34	variables	variable	NOUN
afbr-241	105	35	in	in	ADP
afbr-241	105	36	the	the	DET
afbr-241	105	37	estimation	estimation	NOUN
afbr-241	105	38	model	model	NOUN
afbr-241	105	39	,	,	PUNCT
afbr-241	105	40			X
afbr-241	105	41	and	and	CCONJ
afbr-241	105	42	is	be	AUX
afbr-241	105	43	taken	take	VERB
afbr-241	105	44	to	to	PART
afbr-241	105	45	be	be	AUX
afbr-241	105	46	constant	constant	ADJ
afbr-241	105	47	overtime	overtime	NOUN
afbr-241	105	48	t	t	NOUN
afbr-241	105	49	and	and	CCONJ
afbr-241	105	50	specific	specific	ADJ
afbr-241	105	51	to	to	ADP
afbr-241	105	52	the	the	DET
afbr-241	105	53	individual	individual	ADJ
afbr-241	105	54	cross	cross	ADJ
afbr-241	105	55	-	-	ADJ
afbr-241	105	56	sectional	sectional	ADJ
afbr-241	105	57	unit	unit	NOUN
afbr-241	105	58	model	model	NOUN
afbr-241	105	59	specification	specification	NOUN
afbr-241	106	1	copyright	copyright	NOUN
afbr-241	106	2	©	©	PROPN
afbr-241	106	3	cc	cc	PROPN
afbr-241	106	4	-	-	PUNCT
afbr-241	106	5	by	by	ADP
afbr-241	106	6	-	-	PUNCT
afbr-241	106	7	nc	nc	PROPN
afbr-241	106	8	2019	2019	NUM
afbr-241	106	9	,	,	PUNCT
afbr-241	106	10	cribfb	cribfb	PROPN
afbr-241	106	11	|	|	ADV
afbr-241	106	12	afbr	afbr	PROPN
afbr-241	106	13	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	ADJ
afbr-241	106	14	australian	australian	ADJ
afbr-241	106	15	finance	finance	PROPN
afbr-241	106	16	&	&	CCONJ
afbr-241	106	17	banking	banking	PROPN
afbr-241	106	18	review	review	PROPN
afbr-241	106	19	vol	vol	NOUN
afbr-241	106	20	.	.	PROPN
afbr-241	107	1	3	3	NUM
afbr-241	107	2	,	,	PUNCT
afbr-241	107	3	no	no	INTJ
afbr-241	107	4	.	.	NOUN
afbr-241	107	5	1	1	NUM
afbr-241	107	6	;	;	PUNCT
afbr-241	107	7	2019	2019	NUM
afbr-241	107	8	5	5	NUM
afbr-241	107	9	the	the	DET
afbr-241	107	10	objective	objective	NOUN
afbr-241	107	11	of	of	ADP
afbr-241	107	12	this	this	DET
afbr-241	107	13	section	section	NOUN
afbr-241	107	14	is	be	AUX
afbr-241	107	15	to	to	PART
afbr-241	107	16	develop	develop	VERB
afbr-241	107	17	models	model	NOUN
afbr-241	107	18	to	to	PART
afbr-241	107	19	employ	employ	VERB
afbr-241	107	20	to	to	PART
afbr-241	107	21	find	find	VERB
afbr-241	107	22	the	the	DET
afbr-241	107	23	validity	validity	NOUN
afbr-241	107	24	of	of	ADP
afbr-241	107	25	the	the	DET
afbr-241	107	26	hypothesis	hypothesis	NOUN
afbr-241	107	27	:	:	PUNCT
afbr-241	107	28	that	that	SCONJ
afbr-241	107	29	sustainability	sustainability	NOUN
afbr-241	107	30	reporting	reporting	NOUN
afbr-241	107	31	enhances	enhance	VERB
afbr-241	107	32	profitability	profitability	NOUN
afbr-241	107	33	of	of	ADP
afbr-241	107	34	quoted	quote	VERB
afbr-241	107	35	firms	firm	NOUN
afbr-241	107	36	..	..	PUNCT
afbr-241	107	37	multiple	multiple	ADJ
afbr-241	107	38	linear	linear	ADJ
afbr-241	107	39	regression	regression	NOUN
afbr-241	107	40	technique	technique	NOUN
afbr-241	107	41	(	(	PUNCT
afbr-241	107	42	applying	apply	VERB
afbr-241	107	43	time	time	NOUN
afbr-241	107	44	series	series	NOUN
afbr-241	107	45	)	)	PUNCT
afbr-241	107	46	,	,	PUNCT
afbr-241	107	47	and	and	CCONJ
afbr-241	107	48	analysis	analysis	NOUN
afbr-241	107	49	of	of	ADP
afbr-241	107	50	variance	variance	NOUN
afbr-241	107	51	technique	technique	NOUN
afbr-241	107	52	was	be	AUX
afbr-241	107	53	used	use	VERB
afbr-241	107	54	to	to	PART
afbr-241	107	55	generate	generate	VERB
afbr-241	107	56	the	the	DET
afbr-241	107	57	models	model	NOUN
afbr-241	107	58	in	in	ADP
afbr-241	107	59	this	this	DET
afbr-241	107	60	study	study	NOUN
afbr-241	107	61	.	.	PUNCT
afbr-241	108	1	the	the	DET
afbr-241	108	2	study	study	NOUN
afbr-241	108	3	used	use	VERB
afbr-241	108	4	positive	positive	ADJ
afbr-241	108	5	quantitative	quantitative	ADJ
afbr-241	108	6	research	research	NOUN
afbr-241	108	7	paradigm	paradigm	NOUN
afbr-241	108	8	which	which	PRON
afbr-241	108	9	is	be	AUX
afbr-241	108	10	appropriate	appropriate	ADJ
afbr-241	108	11	because	because	SCONJ
afbr-241	108	12	it	it	PRON
afbr-241	108	13	enables	enable	VERB
afbr-241	108	14	the	the	DET
afbr-241	108	15	capturing	capturing	NOUN
afbr-241	108	16	of	of	ADP
afbr-241	108	17	knowledge	knowledge	NOUN
afbr-241	108	18	through	through	ADP
afbr-241	108	19	measurements	measurement	NOUN
afbr-241	108	20	of	of	ADP
afbr-241	108	21	phenomena	phenomenon	NOUN
afbr-241	108	22	in	in	ADP
afbr-241	108	23	which	which	PRON
afbr-241	108	24	mathematical	mathematical	ADJ
afbr-241	108	25	and	and	CCONJ
afbr-241	108	26	statistical	statistical	ADJ
afbr-241	108	27	procedures	procedure	NOUN
afbr-241	108	28	are	be	AUX
afbr-241	108	29	used	use	VERB
afbr-241	108	30	to	to	PART
afbr-241	108	31	describe	describe	VERB
afbr-241	108	32	,	,	PUNCT
afbr-241	108	33	predict	predict	VERB
afbr-241	108	34	and	and	CCONJ
afbr-241	108	35	explain	explain	VERB
afbr-241	108	36	behavioral	behavioral	ADJ
afbr-241	108	37	phenomena	phenomenon	NOUN
afbr-241	108	38	(	(	PUNCT
afbr-241	108	39	krasuses	krasuse	NOUN
afbr-241	108	40	,	,	PUNCT
afbr-241	108	41	2005	2005	NUM
afbr-241	108	42	)	)	PUNCT
afbr-241	108	43	.	.	PUNCT
afbr-241	109	1	the	the	DET
afbr-241	109	2	study	study	NOUN
afbr-241	109	3	is	be	AUX
afbr-241	109	4	basically	basically	ADV
afbr-241	109	5	a	a	DET
afbr-241	109	6	quantitative	quantitative	ADJ
afbr-241	109	7	research	research	NOUN
afbr-241	109	8	that	that	PRON
afbr-241	109	9	aimed	aim	VERB
afbr-241	109	10	at	at	ADP
afbr-241	109	11	examining	examine	VERB
afbr-241	109	12	the	the	DET
afbr-241	109	13	effect	effect	NOUN
afbr-241	109	14	of	of	ADP
afbr-241	109	15	sustainable	sustainable	ADJ
afbr-241	109	16	reporting	reporting	NOUN
afbr-241	109	17	on	on	ADP
afbr-241	109	18	profitability	profitability	NOUN
afbr-241	109	19	indicators	indicator	NOUN
afbr-241	109	20	of	of	ADP
afbr-241	109	21	nigeria	nigeria	PROPN
afbr-241	109	22	quoted	quote	VERB
afbr-241	109	23	firms	firm	NOUN
afbr-241	109	24	.	.	PUNCT
afbr-241	110	1			NOUN
afbr-241	110	2	cgdenvdsodecdfroe	cgdenvdsodecdfroe	NOUN
afbr-241	110	3	,	,	PUNCT
afbr-241	110	4	,	,	PUNCT
afbr-241	110	5	,	,	PUNCT
afbr-241	110	6			PROPN
afbr-241	110	7	2	2	NUM
afbr-241	110	8			NOUN
afbr-241	110	9	cgdenvdsodecdfeps	cgdenvdsodecdfep	NOUN
afbr-241	110	10	,	,	PUNCT
afbr-241	110	11	,	,	PUNCT
afbr-241	110	12	,	,	PUNCT
afbr-241	110	13			PROPN
afbr-241	110	14	3	3	NUM
afbr-241	110	15			NOUN
afbr-241	110	16	cgdenvdsodecdfro	cgdenvdsodecdfro	NOUN
afbr-241	110	17	,	,	PUNCT
afbr-241	110	18	,	,	PUNCT
afbr-241	110	19	,	,	PUNCT
afbr-241	110	20	1	1	NUM
afbr-241	110	21	4	4	NUM
afbr-241	110	22	the	the	DET
afbr-241	110	23	regression	regression	NOUN
afbr-241	110	24	models	model	NOUN
afbr-241	110	25	are	be	AUX
afbr-241	110	26	thus	thus	ADV
afbr-241	110	27	formulated	formulate	VERB
afbr-241	110	28	as	as	ADP
afbr-241	110	29			PROPN
afbr-241	110	30			PROPN
afbr-241	110	31	iiii	iiii	PROPN
afbr-241	110	32	cgdenvdsodecdroe	cgdenvdsodecdroe	PROPN
afbr-241	110	33	43210	43210	NUM
afbr-241	110	34	5	5	NUM
afbr-241	110	35			PROPN
afbr-241	110	36			PROPN
afbr-241	110	37	iiii	iiii	PROPN
afbr-241	110	38	cgdenvdsodecdeps	cgdenvdsodecdeps	PROPN
afbr-241	110	39	43210	43210	NUM
afbr-241	110	40	6	6	NUM
afbr-241	110	41			PROPN
afbr-241	110	42			PROPN
afbr-241	110	43	iiii	iiii	PROPN
afbr-241	110	44	cgdenvdsodecdroi	cgdenvdsodecdroi	PROPN
afbr-241	110	45	43210	43210	NUM
afbr-241	110	46	7	7	NUM
afbr-241	110	47	where	where	SCONJ
afbr-241	110	48	roe	roe	NOUN
afbr-241	110	49	=	=	SYM
afbr-241	110	50	return	return	VERB
afbr-241	110	51	on	on	ADP
afbr-241	110	52	equity	equity	NOUN
afbr-241	110	53	eps	eps	PROPN
afbr-241	110	54	=	=	NOUN
afbr-241	110	55	earnings	earning	NOUN
afbr-241	110	56	per	per	ADP
afbr-241	110	57	share	share	NOUN
afbr-241	110	58	roi	roi	NOUN
afbr-241	110	59	=	=	PUNCT
afbr-241	110	60	return	return	NOUN
afbr-241	110	61	on	on	ADP
afbr-241	110	62	investment	investment	NOUN
afbr-241	110	63	ecd	ecd	PROPN
afbr-241	111	1	=	=	PUNCT
afbr-241	111	2	economic	economic	ADJ
afbr-241	111	3	disclosure	disclosure	NOUN
afbr-241	111	4	son	son	NOUN
afbr-241	111	5	=	=	PUNCT
afbr-241	111	6	social	social	ADJ
afbr-241	111	7	disclosure	disclosure	NOUN
afbr-241	111	8	envd	envd	ADJ
afbr-241	111	9	=	=	SYM
afbr-241	111	10	environmental	environmental	ADJ
afbr-241	111	11	disclosure	disclosure	NOUN
afbr-241	111	12	cgd	cgd	PROPN
afbr-241	111	13	=	=	PROPN
afbr-241	111	14	corporate	corporate	ADJ
afbr-241	111	15	governance	governance	NOUN
afbr-241	111	16	disclosure	disclosure	NOUN
afbr-241	111	17	1	1	NUM
afbr-241	111	18	=	=	SYM
afbr-241	111	19	stochastic	stochastic	NOUN
afbr-241	111	20	or	or	CCONJ
afbr-241	111	21	disturbance	disturbance	NOUN
afbr-241	111	22	/	/	SYM
afbr-241	111	23	error	error	NOUN
afbr-241	111	24	term	term	NOUN
afbr-241	111	25	.	.	PUNCT
afbr-241	112	1	t	t	NOUN
afbr-241	112	2	=	=	PUNCT
afbr-241	112	3	time	time	NOUN
afbr-241	112	4	dimension	dimension	NOUN
afbr-241	112	5	of	of	ADP
afbr-241	112	6	the	the	DET
afbr-241	112	7	variables	variable	NOUN
afbr-241	112	8	α	α	NOUN
afbr-241	112	9	0	0	X
afbr-241	113	1	=	=	SYM
afbr-241	113	2	constant	constant	ADJ
afbr-241	113	3	or	or	CCONJ
afbr-241	113	4	intercept	intercept	NOUN
afbr-241	113	5	.	.	PROPN
afbr-241	113	6	method	method	NOUN
afbr-241	113	7	of	of	ADP
afbr-241	113	8	estimation	estimation	NOUN
afbr-241	113	9	and	and	CCONJ
afbr-241	113	10	testing	testing	NOUN
afbr-241	113	11	i.	i.	PROPN
afbr-241	113	12	panel	panel	PROPN
afbr-241	113	13	data	data	PROPN
afbr-241	113	14	regression	regression	PROPN
afbr-241	113	15	model	model	NOUN
afbr-241	113	16	specifications	specification	NOUN
afbr-241	113	17	panel	panel	NOUN
afbr-241	113	18	data	datum	NOUN
afbr-241	113	19	can	can	AUX
afbr-241	113	20	be	be	AUX
afbr-241	113	21	estimated	estimate	VERB
afbr-241	113	22	and	and	CCONJ
afbr-241	113	23	analyzed	analyze	VERB
afbr-241	113	24	in	in	ADP
afbr-241	113	25	three	three	NUM
afbr-241	113	26	different	different	ADJ
afbr-241	113	27	specification	specification	NOUN
afbr-241	113	28	models	model	NOUN
afbr-241	113	29	.	.	PUNCT
afbr-241	114	1	these	these	PRON
afbr-241	114	2	are	be	AUX
afbr-241	114	3	the	the	DET
afbr-241	114	4	correlation	correlation	NOUN
afbr-241	114	5	matrices	matrice	VERB
afbr-241	114	6	the	the	DET
afbr-241	114	7	fixed	fixed	ADJ
afbr-241	114	8	effect	effect	NOUN
afbr-241	114	9	model	model	NOUN
afbr-241	114	10	(	(	PUNCT
afbr-241	114	11	fem	fem	NOUN
afbr-241	114	12	)	)	PUNCT
afbr-241	114	13	and	and	CCONJ
afbr-241	114	14	the	the	DET
afbr-241	114	15	random	random	ADJ
afbr-241	114	16	effect	effect	NOUN
afbr-241	114	17	model	model	NOUN
afbr-241	114	18	(	(	PUNCT
afbr-241	114	19	rem	rem	NOUN
afbr-241	114	20	)	)	PUNCT
afbr-241	114	21	.	.	PUNCT
afbr-241	115	1	in	in	ADP
afbr-241	115	2	this	this	DET
afbr-241	115	3	study	study	NOUN
afbr-241	115	4	the	the	DET
afbr-241	115	5	fixed	fix	VERB
afbr-241	115	6	effect	effect	NOUN
afbr-241	115	7	model	model	NOUN
afbr-241	115	8	is	be	AUX
afbr-241	115	9	chosen	choose	VERB
afbr-241	115	10	over	over	ADP
afbr-241	115	11	pooled	pool	VERB
afbr-241	115	12	ols	ol	NOUN
afbr-241	115	13	regression	regression	NOUN
afbr-241	115	14	because	because	SCONJ
afbr-241	115	15	of	of	ADP
afbr-241	115	16	the	the	DET
afbr-241	115	17	advantages	advantage	NOUN
afbr-241	115	18	the	the	DET
afbr-241	115	19	former	former	NOUN
afbr-241	115	20	has	have	VERB
afbr-241	115	21	over	over	ADP
afbr-241	115	22	the	the	DET
afbr-241	115	23	latter	latter	ADJ
afbr-241	115	24	.	.	PUNCT
afbr-241	116	1	ii	ii	PROPN
afbr-241	116	2	.	.	PROPN
afbr-241	116	3	pooled	pool	VERB
afbr-241	116	4	regression	regression	NOUN
afbr-241	116	5	model	model	NOUN
afbr-241	116	6	to	to	PART
afbr-241	116	7	obtain	obtain	VERB
afbr-241	116	8	a	a	DET
afbr-241	116	9	reliable	reliable	ADJ
afbr-241	116	10	and	and	CCONJ
afbr-241	116	11	unbiased	unbiased	ADJ
afbr-241	116	12	estimated	estimate	VERB
afbr-241	116	13	the	the	DET
afbr-241	116	14	analysis	analysis	NOUN
afbr-241	116	15	,	,	PUNCT
afbr-241	116	16	this	this	DET
afbr-241	116	17	estimation	estimation	NOUN
afbr-241	116	18	method	method	NOUN
afbr-241	116	19	uses	use	VERB
afbr-241	116	20	the	the	DET
afbr-241	116	21	classical	classical	ADJ
afbr-241	116	22	linear	linear	NOUN
afbr-241	116	23	regression	regression	NOUN
afbr-241	116	24	assumptions	assumption	NOUN
afbr-241	116	25	which	which	PRON
afbr-241	116	26	according	accord	VERB
afbr-241	116	27	to	to	ADP
afbr-241	116	28	albrigim	albrigim	PROPN
afbr-241	116	29	zappe	zappe	PROPN
afbr-241	116	30	and	and	CCONJ
afbr-241	116	31	winston	winston	PROPN
afbr-241	116	32	,	,	PUNCT
afbr-241	116	33	(	(	PUNCT
afbr-241	116	34	2011	2011	NUM
afbr-241	116	35	)	)	PUNCT
afbr-241	116	36	stipulate	stipulate	NOUN
afbr-241	116	37	that	that	SCONJ
afbr-241	116	38	the	the	DET
afbr-241	116	39	error	error	NOUN
afbr-241	116	40	term	term	NOUN
afbr-241	116	41	should	should	AUX
afbr-241	116	42	be	be	AUX
afbr-241	116	43	independently	independently	ADV
afbr-241	116	44	and	and	CCONJ
afbr-241	116	45	normally	normally	ADV
afbr-241	116	46	distributed	distribute	VERB
afbr-241	116	47	with	with	ADP
afbr-241	116	48	zero	zero	NUM
afbr-241	116	49	mean	mean	ADJ
afbr-241	116	50	and	and	CCONJ
afbr-241	116	51	constant	constant	ADJ
afbr-241	116	52	variance	variance	NOUN
afbr-241	116	53	and	and	CCONJ
afbr-241	116	54	more	more	ADV
afbr-241	116	55	importantly	importantly	ADV
afbr-241	116	56	must	must	AUX
afbr-241	116	57	not	not	PART
afbr-241	116	58	correlated	correlate	VERB
afbr-241	116	59	with	with	ADP
afbr-241	116	60	the	the	DET
afbr-241	116	61	independent	independent	ADJ
afbr-241	116	62	variables	variable	NOUN
afbr-241	116	63	pooled	pool	VERB
afbr-241	116	64	ols	ol	NOUN
afbr-241	116	65	linear	linear	ADJ
afbr-241	116	66	regression	regression	NOUN
afbr-241	116	67	is	be	AUX
afbr-241	116	68	given	give	VERB
afbr-241	116	69	as	as	SCONJ
afbr-241	116	70	follows	follow	VERB
afbr-241	116	71	:	:	PUNCT
afbr-241	117	1	itititititit	itititititit	PROPN
afbr-241	117	2	uxxxxy	uxxxxy	PROPN
afbr-241	117	3			PROPN
afbr-241	117	4	544322110	544322110	NUM
afbr-241	117	5			X
afbr-241	117	6	8	8	NUM
afbr-241	117	7	where	where	SCONJ
afbr-241	117	8	yitis	yitis	PROPN
afbr-241	117	9	the	the	DET
afbr-241	117	10	dependent	dependent	ADJ
afbr-241	117	11	variable	variable	NOUN
afbr-241	117	12	;	;	PUNCT
afbr-241	117	13	0	0	NOUN
afbr-241	117	14	is	be	AUX
afbr-241	117	15	a	a	DET
afbr-241	117	16	constant	constant	ADJ
afbr-241	117	17	term	term	NOUN
afbr-241	117	18	:	:	PUNCT
afbr-241	117	19	x1	x1	NUM
afbr-241	117	20	,	,	PUNCT
afbr-241	117	21	to	to	ADP
afbr-241	117	22	x5	x5	PROPN
afbr-241	117	23	,	,	PUNCT
afbr-241	117	24	are	be	AUX
afbr-241	117	25	the	the	DET
afbr-241	117	26	independent	independent	ADJ
afbr-241	117	27	variables	variable	NOUN
afbr-241	117	28	;	;	PUNCT
afbr-241	117	29	41	41	NUM
afbr-241	117	30			NOUN
afbr-241	117	31	to	to	PART
afbr-241	117	32	are	are	VERB
afbr-241	117	33	slope	slope	NOUN
afbr-241	117	34	parameters	parameter	NOUN
afbr-241	117	35	:	:	PUNCT
afbr-241	117	36	i	i	PRON
afbr-241	117	37	...	...	PUNCT
afbr-241	117	38	n	n	PROPN
afbr-241	117	39	refers	refer	VERB
afbr-241	117	40	to	to	ADP
afbr-241	117	41	the	the	DET
afbr-241	117	42	cross	cross	ADJ
afbr-241	117	43	-	-	ADJ
afbr-241	117	44	sectional	sectional	ADJ
afbr-241	117	45	units	unit	NOUN
afbr-241	117	46	and	and	CCONJ
afbr-241	117	47	t	t	PROPN
afbr-241	117	48	is	be	AUX
afbr-241	117	49	the	the	DET
afbr-241	117	50	time	time	NOUN
afbr-241	117	51	period	period	NOUN
afbr-241	117	52	.	.	PUNCT
afbr-241	118	1	using	use	VERB
afbr-241	118	2	this	this	DET
afbr-241	118	3	regression	regression	NOUN
afbr-241	118	4	specification	specification	NOUN
afbr-241	118	5	,	,	PUNCT
afbr-241	118	6	the	the	DET
afbr-241	118	7	model	model	NOUN
afbr-241	118	8	or	or	CCONJ
afbr-241	118	9	this	this	DET
afbr-241	118	10	study	study	NOUN
afbr-241	118	11	is	be	AUX
afbr-241	118	12	thus	thus	ADV
afbr-241	118	13	written	write	VERB
afbr-241	118	14	as	as	ADP
afbr-241	118	15	gujarat	gujarat	NOUN
afbr-241	118	16	;	;	PUNCT
afbr-241	118	17	(	(	PUNCT
afbr-241	118	18	2009	2009	NUM
afbr-241	118	19	)	)	PUNCT
afbr-241	118	20	opined	opine	VERB
afbr-241	118	21	that	that	PRON
afbr-241	118	22	pooled	pool	VERB
afbr-241	118	23	ols	ols	PROPN
afbr-241	118	24	regression	regression	NOUN
afbr-241	118	25	model	model	NOUN
afbr-241	118	26	has	have	VERB
afbr-241	118	27	the	the	DET
afbr-241	118	28	advantage	advantage	NOUN
afbr-241	118	29	of	of	ADP
afbr-241	118	30	being	be	AUX
afbr-241	118	31	the	the	DET
afbr-241	118	32	simplest	simple	ADJ
afbr-241	118	33	,	,	PUNCT
afbr-241	118	34	easy	easy	ADJ
afbr-241	118	35	to	to	PART
afbr-241	118	36	understand	understand	VERB
afbr-241	118	37	and	and	CCONJ
afbr-241	118	38	interpret	interpret	VERB
afbr-241	118	39	as	as	SCONJ
afbr-241	118	40	compared	compare	VERB
afbr-241	118	41	to	to	ADP
afbr-241	118	42	the	the	DET
afbr-241	118	43	other	other	ADJ
afbr-241	118	44	models	model	NOUN
afbr-241	118	45	but	but	CCONJ
afbr-241	118	46	the	the	DET
afbr-241	118	47	model	model	NOUN
afbr-241	118	48	is	be	AUX
afbr-241	118	49	associated	associate	VERB
afbr-241	118	50	with	with	ADP
afbr-241	118	51	some	some	DET
afbr-241	118	52	weaknesses	weakness	NOUN
afbr-241	118	53	.	.	PUNCT
afbr-241	119	1	copyright	copyright	NOUN
afbr-241	119	2	©	©	PROPN
afbr-241	119	3	cc	cc	PROPN
afbr-241	119	4	-	-	PUNCT
afbr-241	119	5	by	by	ADP
afbr-241	119	6	-	-	PUNCT
afbr-241	119	7	nc	nc	PROPN
afbr-241	119	8	2019	2019	NUM
afbr-241	119	9	,	,	PUNCT
afbr-241	119	10	cribfb	cribfb	PROPN
afbr-241	119	11	|	|	ADV
afbr-241	119	12	afbr	afbr	PROPN
afbr-241	119	13	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	ADJ
afbr-241	119	14	australian	australian	ADJ
afbr-241	119	15	finance	finance	PROPN
afbr-241	119	16	&	&	CCONJ
afbr-241	119	17	banking	banking	PROPN
afbr-241	119	18	review	review	PROPN
afbr-241	119	19	vol	vol	NOUN
afbr-241	119	20	.	.	PROPN
afbr-241	120	1	3	3	NUM
afbr-241	120	2	,	,	PUNCT
afbr-241	120	3	no	no	INTJ
afbr-241	120	4	.	.	NOUN
afbr-241	120	5	1	1	NUM
afbr-241	120	6	;	;	PUNCT
afbr-241	120	7	2019	2019	NUM
afbr-241	120	8	6	6	NUM
afbr-241	120	9	iii	iii	NOUN
afbr-241	120	10	.	.	PUNCT
afbr-241	121	1	the	the	DET
afbr-241	121	2	fixed	fix	VERB
afbr-241	121	3	effect	effect	NOUN
afbr-241	121	4	model	model	VERB
afbr-241	121	5	the	the	DET
afbr-241	121	6	fixed	fix	VERB
afbr-241	121	7	effect	effect	NOUN
afbr-241	121	8	mode	mode	NOUN
afbr-241	121	9	is	be	AUX
afbr-241	121	10	highly	highly	ADV
afbr-241	121	11	comparable	comparable	ADJ
afbr-241	121	12	to	to	ADP
afbr-241	121	13	the	the	DET
afbr-241	121	14	pooled	pool	VERB
afbr-241	121	15	ols	ols	PROPN
afbr-241	121	16	regression	regression	NOUN
afbr-241	121	17	model	model	NOUN
afbr-241	121	18	in	in	ADP
afbr-241	121	19	the	the	DET
afbr-241	121	20	sense	sense	NOUN
afbr-241	121	21	that	that	SCONJ
afbr-241	121	22	the	the	DET
afbr-241	121	23	slope	slope	NOUN
afbr-241	121	24	coefficient	coefficient	NOUN
afbr-241	121	25	is	be	AUX
afbr-241	121	26	the	the	DET
afbr-241	121	27	same	same	ADJ
afbr-241	121	28	for	for	ADP
afbr-241	121	29	all	all	DET
afbr-241	121	30	cross	cross	NOUN
afbr-241	121	31	sectional	sectional	ADJ
afbr-241	121	32	and	and	CCONJ
afbr-241	121	33	that	that	SCONJ
afbr-241	121	34	the	the	DET
afbr-241	121	35	intercept	intercept	NOUN
afbr-241	121	36	remains	remain	VERB
afbr-241	121	37	unchanged	unchanged	ADJ
afbr-241	121	38	across	across	ADP
afbr-241	121	39	time	time	NOUN
afbr-241	121	40	.	.	PUNCT
afbr-241	122	1	employing	employ	VERB
afbr-241	122	2	the	the	DET
afbr-241	122	3	fixed	fixed	ADJ
afbr-241	122	4	effect	effect	NOUN
afbr-241	122	5	least	least	ADJ
afbr-241	122	6	-	-	PUNCT
afbr-241	122	7	squares	square	NOUN
afbr-241	122	8	dummy	dummy	ADJ
afbr-241	122	9	variable	variable	NOUN
afbr-241	122	10	(	(	PUNCT
afbr-241	122	11	lsdv)approach	lsdv)approach	VERB
afbr-241	122	12	the	the	DET
afbr-241	122	13	issue	issue	NOUN
afbr-241	122	14	of	of	ADP
afbr-241	122	15	heterogeneity	heterogeneity	NOUN
afbr-241	122	16	is	be	AUX
afbr-241	122	17	taken	take	VERB
afbr-241	122	18	different	different	ADJ
afbr-241	122	19	intercepts	intercept	NOUN
afbr-241	122	20	for	for	ADP
afbr-241	122	21	every	every	DET
afbr-241	122	22	cross	cross	NOUN
afbr-241	122	23	sectional	sectional	ADJ
afbr-241	122	24	and	and	CCONJ
afbr-241	122	25	(	(	PUNCT
afbr-241	122	26	brooks	brooks	PROPN
afbr-241	122	27	,	,	PUNCT
afbr-241	122	28	2008	2008	NUM
afbr-241	122	29	)	)	PUNCT
afbr-241	122	30	.	.	PUNCT
afbr-241	123	1	the	the	DET
afbr-241	123	2	fixed	fix	VERB
afbr-241	123	3	model	model	NOUN
afbr-241	123	4	can	can	AUX
afbr-241	123	5	be	be	AUX
afbr-241	123	6	specified	specify	VERB
afbr-241	123	7	as	as	SCONJ
afbr-241	123	8	itititititiit	itititititiit	NOUN
afbr-241	123	9	uxxxxy	uxxxxy	PROPN
afbr-241	123	10			VERB
afbr-241	123	11	43211	43211	NUM
afbr-241	123	12			ADJ
afbr-241	123	13	9	9	NUM
afbr-241	123	14	random	random	ADJ
afbr-241	123	15	effects	effect	NOUN
afbr-241	123	16	random	random	ADJ
afbr-241	123	17	effects	effect	NOUN
afbr-241	123	18	focus	focus	VERB
afbr-241	123	19	on	on	ADP
afbr-241	123	20	the	the	DET
afbr-241	123	21	relationship	relationship	NOUN
afbr-241	123	22	with	with	ADP
afbr-241	123	23	the	the	DET
afbr-241	123	24	study	study	NOUN
afbr-241	123	25	sample	sample	NOUN
afbr-241	123	26	as	as	ADP
afbr-241	123	27	a	a	DET
afbr-241	123	28	whole	whole	NOUN
afbr-241	123	29	;	;	PUNCT
afbr-241	123	30	thus	thus	ADV
afbr-241	123	31	,	,	PUNCT
afbr-241	123	32	the	the	DET
afbr-241	123	33	samples	sample	NOUN
afbr-241	123	34	are	be	AUX
afbr-241	123	35	randomly	randomly	ADV
afbr-241	123	36	selected	select	VERB
afbr-241	123	37	,	,	PUNCT
afbr-241	123	38	as	as	SCONJ
afbr-241	123	39	opposed	oppose	VERB
afbr-241	123	40	to	to	ADP
afbr-241	123	41	using	use	VERB
afbr-241	123	42	the	the	DET
afbr-241	123	43	entire	entire	ADJ
afbr-241	123	44	population	population	NOUN
afbr-241	123	45	.	.	PUNCT
afbr-241	124	1	the	the	DET
afbr-241	124	2	total	total	ADJ
afbr-241	124	3	sample	sample	NOUN
afbr-241	124	4	regression	regression	NOUN
afbr-241	124	5	(	(	PUNCT
afbr-241	124	6	a	a	DET
afbr-241	124	7	function	function	NOUN
afbr-241	124	8	of	of	ADP
afbr-241	124	9	the	the	DET
afbr-241	124	10	random	random	ADJ
afbr-241	124	11	effect	effect	NOUN
afbr-241	124	12	)	)	PUNCT
afbr-241	124	13	can	can	AUX
afbr-241	124	14	be	be	AUX
afbr-241	124	15	expressed	express	VERB
afbr-241	124	16	as	as	ADP
afbr-241	124	17	:	:	PUNCT
afbr-241	124	18	itroe	itroe	NOUN
afbr-241	124	19			ADJ
afbr-241	124	20			X
afbr-241	125	1			NUM
afbr-241	125	2	0	0	NUM
afbr-241	125	3	1	1	NUM
afbr-241	125	4			PROPN
afbr-241	125	5	n	n	CCONJ
afbr-241	125	6	j	j	PROPN
afbr-241	125	7	ecdf	ecdf	PROPN
afbr-241	125	8	1(	1(	PROPN
afbr-241	125	9	sod2	sod2	ADJ
afbr-241	125	10	..........	..........	SYM
afbr-241	125	11	543	543	NUM
afbr-241	125	12	ucgdenvd	ucgdenvd	ADJ
afbr-241	125	13			ADJ
afbr-241	125	14			NOUN
afbr-241	125	15	10	10	NUM
afbr-241	125	16	iteps	itep	NOUN
afbr-241	125	17			ADJ
afbr-241	125	18			X
afbr-241	126	1			NUM
afbr-241	126	2	0	0	NUM
afbr-241	126	3	1	1	NUM
afbr-241	126	4			PROPN
afbr-241	126	5	n	n	CCONJ
afbr-241	126	6	j	j	PROPN
afbr-241	126	7	ecdf	ecdf	PROPN
afbr-241	126	8	1(	1(	PROPN
afbr-241	126	9	sod2	sod2	ADJ
afbr-241	126	10	..........	..........	SYM
afbr-241	126	11	543	543	NUM
afbr-241	126	12	ucgdenvd	ucgdenvd	ADJ
afbr-241	126	13			ADV
afbr-241	126	14			NOUN
afbr-241	126	15	11	11	NUM
afbr-241	126	16	itroi	itroi	NOUN
afbr-241	126	17			ADV
afbr-241	126	18			X
afbr-241	127	1			NOUN
afbr-241	127	2	0	0	NUM
afbr-241	127	3	1	1	NUM
afbr-241	127	4			PROPN
afbr-241	127	5	n	n	CCONJ
afbr-241	127	6	j	j	PROPN
afbr-241	127	7	ecdf	ecdf	PROPN
afbr-241	127	8	1(	1(	PROPN
afbr-241	127	9	sod2	sod2	ADJ
afbr-241	127	10	..........	..........	SYM
afbr-241	127	11	543	543	NUM
afbr-241	127	12	ucgdenvd	ucgdenvd	ADJ
afbr-241	127	13			ADV
afbr-241	127	14			NOUN
afbr-241	127	15	12	12	NUM
afbr-241	127	16	if	if	SCONJ
afbr-241	127	17	this	this	PRON
afbr-241	127	18	is	be	AUX
afbr-241	127	19	represented	represent	VERB
afbr-241	127	20	with	with	ADP
afbr-241	127	21	random	random	ADJ
afbr-241	127	22	variables	variable	NOUN
afbr-241	127	23	,	,	PUNCT
afbr-241	127	24	then	then	ADV
afbr-241	127	25	,	,	PUNCT
afbr-241	127	26	0	0	NUM
afbr-241	127	27	joj	joj	PROPN
afbr-241	127	28			PROPN
afbr-241	127	29			ADJ
afbr-241	127	30	which	which	PRON
afbr-241	127	31	indicates	indicate	VERB
afbr-241	127	32	that	that	SCONJ
afbr-241	127	33	the	the	DET
afbr-241	127	34	difference	difference	NOUN
afbr-241	127	35	occurs	occur	VERB
afbr-241	127	36	randomly	randomly	ADV
afbr-241	127	37	,	,	PUNCT
afbr-241	127	38	and	and	CCONJ
afbr-241	127	39	the	the	DET
afbr-241	127	40	expectation	expectation	NOUN
afbr-241	127	41	value	value	NOUN
afbr-241	127	42	of	of	ADP
afbr-241	127	43	.	.	PUNCT
afbr-241	128	1	5	5	NUM
afbr-241	128	2	0	0	NOUN
afbr-241	128	3	isoi	isoi	NOUN
afbr-241	128	4	13	13	NUM
afbr-241	128	5	4	4	NUM
afbr-241	128	6	.	.	PUNCT
afbr-241	128	7	results	result	NOUN
afbr-241	128	8	and	and	CCONJ
afbr-241	128	9	discussion	discussion	NOUN
afbr-241	128	10	this	this	DET
afbr-241	128	11	section	section	NOUN
afbr-241	128	12	presents	present	VERB
afbr-241	128	13	analysis	analysis	NOUN
afbr-241	128	14	and	and	CCONJ
afbr-241	128	15	findings	finding	NOUN
afbr-241	128	16	of	of	ADP
afbr-241	128	17	the	the	DET
afbr-241	128	18	study	study	NOUN
afbr-241	128	19	as	as	SCONJ
afbr-241	128	20	set	set	VERB
afbr-241	128	21	out	out	ADP
afbr-241	128	22	in	in	ADP
afbr-241	128	23	the	the	DET
afbr-241	128	24	research	research	NOUN
afbr-241	128	25	objective	objective	NOUN
afbr-241	128	26	and	and	CCONJ
afbr-241	128	27	research	research	NOUN
afbr-241	128	28	methodology	methodology	NOUN
afbr-241	128	29	.	.	PUNCT
afbr-241	129	1	the	the	DET
afbr-241	129	2	study	study	NOUN
afbr-241	129	3	sought	seek	VERB
afbr-241	129	4	to	to	PART
afbr-241	129	5	establish	establish	VERB
afbr-241	129	6	the	the	DET
afbr-241	129	7	effect	effect	NOUN
afbr-241	129	8	of	of	ADP
afbr-241	129	9	sustainable	sustainable	ADJ
afbr-241	129	10	reporting	reporting	NOUN
afbr-241	129	11	on	on	ADP
afbr-241	129	12	the	the	DET
afbr-241	129	13	profitability	profitability	NOUN
afbr-241	129	14	indicators	indicator	NOUN
afbr-241	129	15	of	of	ADP
afbr-241	129	16	quoted	quote	VERB
afbr-241	129	17	firms	firm	NOUN
afbr-241	129	18	in	in	ADP
afbr-241	129	19	nigeria	nigeria	PROPN
afbr-241	129	20	.	.	PUNCT
afbr-241	130	1	results	result	NOUN
afbr-241	130	2	in	in	ADP
afbr-241	130	3	the	the	DET
afbr-241	130	4	tables	table	NOUN
afbr-241	130	5	below	below	ADV
afbr-241	130	6	contain	contain	VERB
afbr-241	130	7	details	detail	NOUN
afbr-241	130	8	on	on	ADP
afbr-241	130	9	the	the	DET
afbr-241	130	10	effect	effect	NOUN
afbr-241	130	11	of	of	ADP
afbr-241	130	12	sustainable	sustainable	ADJ
afbr-241	130	13	reporting	reporting	NOUN
afbr-241	130	14	on	on	ADP
afbr-241	130	15	the	the	DET
afbr-241	130	16	profitability	profitability	NOUN
afbr-241	130	17	indicators	indicator	NOUN
afbr-241	130	18	of	of	ADP
afbr-241	130	19	the	the	DET
afbr-241	130	20	20	20	NUM
afbr-241	130	21	selected	select	VERB
afbr-241	130	22	quoted	quote	VERB
afbr-241	130	23	firms	firm	NOUN
afbr-241	130	24	in	in	ADP
afbr-241	130	25	nigeria	nigeria	PROPN
afbr-241	130	26	.	.	PUNCT
afbr-241	131	1	table	table	NOUN
afbr-241	132	1	i	i	PRON
afbr-241	132	2	:	:	PUNCT
afbr-241	132	3	the	the	DET
afbr-241	132	4	effect	effect	NOUN
afbr-241	132	5	of	of	ADP
afbr-241	132	6	sustainable	sustainable	ADJ
afbr-241	132	7	reporting	reporting	NOUN
afbr-241	132	8	on	on	ADP
afbr-241	132	9	the	the	DET
afbr-241	132	10	return	return	NOUN
afbr-241	132	11	on	on	ADP
afbr-241	132	12	equity	equity	NOUN
afbr-241	132	13	of	of	ADP
afbr-241	132	14	quoted	quote	VERB
afbr-241	132	15	firms	firm	NOUN
afbr-241	132	16	in	in	ADP
afbr-241	132	17	nigeria	nigeria	PROPN
afbr-241	132	18	.	.	PUNCT
afbr-241	133	1	panel	panel	NOUN
afbr-241	133	2	a	a	DET
afbr-241	133	3	:	:	PUNCT
afbr-241	133	4	correlated	correlate	VERB
afbr-241	133	5	random	random	ADJ
afbr-241	133	6	effects	effect	NOUN
afbr-241	133	7	hausman	hausman	PROPN
afbr-241	133	8	test	test	NOUN
afbr-241	133	9	test	test	NOUN
afbr-241	133	10	summary	summary	NOUN
afbr-241	133	11	chi	chi	PROPN
afbr-241	133	12	-	-	PUNCT
afbr-241	133	13	sq	sq	PROPN
afbr-241	133	14	.	.	PROPN
afbr-241	133	15	statistic	statistic	ADJ
afbr-241	133	16	chi	chi	PROPN
afbr-241	133	17	-	-	PUNCT
afbr-241	133	18	sq	sq	PROPN
afbr-241	133	19	.	.	PUNCT
afbr-241	133	20	d.f	d.f	PROPN
afbr-241	133	21	.	.	PROPN
afbr-241	133	22	prob	prob	PROPN
afbr-241	133	23	.	.	PUNCT
afbr-241	134	1	cross	cross	ADJ
afbr-241	134	2	-	-	ADJ
afbr-241	134	3	section	section	ADJ
afbr-241	134	4	random	random	ADJ
afbr-241	134	5	11.112130	11.112130	NUM
afbr-241	134	6	5	5	NUM
afbr-241	134	7	0.0000	0.0000	NUM
afbr-241	134	8	cross	cross	ADJ
afbr-241	134	9	-	-	ADJ
afbr-241	134	10	section	section	ADJ
afbr-241	134	11	random	random	ADJ
afbr-241	134	12	effects	effect	NOUN
afbr-241	134	13	test	test	NOUN
afbr-241	134	14	comparisons	comparison	NOUN
afbr-241	134	15	:	:	PUNCT
afbr-241	134	16	variable	variable	NOUN
afbr-241	134	17	fixed	fix	VERB
afbr-241	134	18	random	random	ADJ
afbr-241	134	19	var(diff	var(diff	NOUN
afbr-241	134	20	.	.	PUNCT
afbr-241	134	21	)	)	PUNCT
afbr-241	135	1	prob	prob	PROPN
afbr-241	135	2	.	.	PUNCT
afbr-241	136	1	ecd	ecd	PROPN
afbr-241	136	2	0.476024	0.476024	NUM
afbr-241	136	3	0.453448	0.453448	NUM
afbr-241	136	4	0.090455	0.090455	NUM
afbr-241	136	5	0.9402	0.9402	NUM
afbr-241	136	6	sod	sod	NOUN
afbr-241	136	7	0.183524	0.183524	NUM
afbr-241	136	8	0.192809	0.192809	NUM
afbr-241	136	9	0.002145	0.002145	NUM
afbr-241	136	10	0.8411	0.8411	NUM
afbr-241	136	11	envd	envd	ADJ
afbr-241	136	12	-0.147233	-0.147233	AUX
afbr-241	136	13	-0.143443	-0.143443	VERB
afbr-241	136	14	0.007228	0.007228	NUM
afbr-241	136	15	0.9644	0.9644	NUM
afbr-241	136	16	cgd	cgd	PROPN
afbr-241	136	17	-0.667807	-0.667807	PROPN
afbr-241	136	18	-0.663585	-0.663585	VERB
afbr-241	137	1	0.000262	0.000262	NUM
afbr-241	137	2	0.7943	0.7943	NUM
afbr-241	137	3	panel	panel	NOUN
afbr-241	137	4	b	b	NOUN
afbr-241	137	5	:	:	PUNCT
afbr-241	137	6	regression	regression	NOUN
afbr-241	137	7	results	result	VERB
afbr-241	137	8	variable	variable	ADJ
afbr-241	137	9	coefficient	coefficient	NOUN
afbr-241	137	10	std	std	NOUN
afbr-241	137	11	.	.	NOUN
afbr-241	137	12	error	error	NOUN
afbr-241	137	13	t	t	NOUN
afbr-241	137	14	-	-	PUNCT
afbr-241	137	15	statistic	statistic	NOUN
afbr-241	137	16	prob	prob	NOUN
afbr-241	137	17	.	.	PUNCT
afbr-241	138	1	ecd	ecd	PROPN
afbr-241	138	2	0.476024	0.476024	NUM
afbr-241	138	3	1.380493	1.380493	NUM
afbr-241	138	4	0.344822	0.344822	NUM
afbr-241	138	5	0.7313	0.7313	NUM
afbr-241	138	6	sod	sod	NOUN
afbr-241	138	7	0.183524	0.183524	NUM
afbr-241	138	8	0.145949	0.145949	NUM
afbr-241	138	9	1.257456	1.257456	NUM
afbr-241	138	10	0.2128	0.2128	NUM
afbr-241	138	11	envd	envd	ADJ
afbr-241	138	12	-0.147233	-0.147233	NOUN
afbr-241	138	13	0.154718	0.154718	NUM
afbr-241	138	14	-0.951618	-0.951618	NOUN
afbr-241	138	15	0.3446	0.3446	NUM
afbr-241	138	16	cgd	cgd	PROPN
afbr-241	138	17	-0.667807	-0.667807	VERB
afbr-241	138	18	0.234754	0.234754	NUM
afbr-241	138	19	-2.844709	-2.844709	NOUN
afbr-241	138	20	0.0058	0.0058	NUM
afbr-241	138	21	copyright	copyright	NOUN
afbr-241	138	22	©	©	PROPN
afbr-241	138	23	cc	cc	PROPN
afbr-241	138	24	-	-	PUNCT
afbr-241	138	25	by	by	ADP
afbr-241	138	26	-	-	PUNCT
afbr-241	138	27	nc	nc	PROPN
afbr-241	138	28	2019	2019	NUM
afbr-241	138	29	,	,	PUNCT
afbr-241	138	30	cribfb	cribfb	PROPN
afbr-241	138	31	|	|	ADV
afbr-241	138	32	afbr	afbr	PROPN
afbr-241	138	33	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	ADJ
afbr-241	138	34	australian	australian	ADJ
afbr-241	138	35	finance	finance	PROPN
afbr-241	138	36	&	&	CCONJ
afbr-241	138	37	banking	banking	PROPN
afbr-241	138	38	review	review	PROPN
afbr-241	138	39	vol	vol	NOUN
afbr-241	138	40	.	.	PROPN
afbr-241	139	1	3	3	NUM
afbr-241	139	2	,	,	PUNCT
afbr-241	139	3	no	no	INTJ
afbr-241	139	4	.	.	NOUN
afbr-241	139	5	1	1	NUM
afbr-241	139	6	;	;	PUNCT
afbr-241	140	1	2019	2019	NUM
afbr-241	140	2	7	7	NUM
afbr-241	140	3	c	c	NOUN
afbr-241	140	4	10.18255	10.18255	NUM
afbr-241	140	5	1.378952	1.378952	NUM
afbr-241	140	6	7.384264	7.384264	NUM
afbr-241	140	7	0.0000	0.0000	NUM
afbr-241	140	8	effects	effect	NOUN
afbr-241	140	9	specification	specification	NOUN
afbr-241	140	10	cross	cross	ADJ
afbr-241	140	11	-	-	ADJ
afbr-241	140	12	section	section	NOUN
afbr-241	140	13	fixed	fix	VERB
afbr-241	140	14	(	(	PUNCT
afbr-241	140	15	dummy	dummy	ADJ
afbr-241	140	16	variables	variable	NOUN
afbr-241	140	17	)	)	PUNCT
afbr-241	140	18	r	r	X
afbr-241	140	19	-	-	PUNCT
afbr-241	140	20	squared	square	VERB
afbr-241	140	21	0.650012	0.650012	NUM
afbr-241	140	22	mean	mean	NOUN
afbr-241	140	23	dependent	dependent	ADJ
afbr-241	140	24	var	var	NOUN
afbr-241	140	25	10.19322	10.19322	NUM
afbr-241	140	26	adjusted	adjust	VERB
afbr-241	140	27	r	r	NOUN
afbr-241	140	28	-	-	PUNCT
afbr-241	140	29	squared	square	VERB
afbr-241	140	30	0.480730	0.480730	NUM
afbr-241	140	31	s.d	s.d	PROPN
afbr-241	140	32	.	.	PROPN
afbr-241	141	1	dependent	dependent	ADJ
afbr-241	141	2	var	var	PROPN
afbr-241	141	3	1.292761	1.292761	NUM
afbr-241	141	4	s.e	s.e	PROPN
afbr-241	141	5	.	.	PROPN
afbr-241	141	6	of	of	ADP
afbr-241	141	7	regression	regression	NOUN
afbr-241	141	8	1.081038	1.081038	NUM
afbr-241	141	9	akaike	akaike	ADJ
afbr-241	141	10	info	info	NOUN
afbr-241	141	11	criterion	criterion	NOUN
afbr-241	141	12	3.186850	3.186850	NUM
afbr-241	141	13	sum	sum	NOUN
afbr-241	141	14	squared	square	VERB
afbr-241	141	15	resid	resid	NOUN
afbr-241	141	16	81.80496	81.80496	NUM
afbr-241	141	17	schwarz	schwarz	PROPN
afbr-241	141	18	criterion	criterion	NOUN
afbr-241	141	19	3.742363	3.742363	NUM
afbr-241	141	20	log	log	NOUN
afbr-241	141	21	likelihood	likelihood	NOUN
afbr-241	141	22	-123.4082	-123.4082	PUNCT
afbr-241	141	23	hannan	hannan	PROPN
afbr-241	141	24	-	-	PUNCT
afbr-241	141	25	quinn	quinn	PROPN
afbr-241	141	26	criter	criter	NOUN
afbr-241	141	27	.	.	PUNCT
afbr-241	142	1	3.410865	3.410865	NUM
afbr-241	142	2	f	f	X
afbr-241	142	3	-	-	PUNCT
afbr-241	142	4	statistic	statistic	ADJ
afbr-241	142	5	3.014502	3.014502	NUM
afbr-241	142	6	durbin	durbin	ADJ
afbr-241	142	7	-	-	PUNCT
afbr-241	142	8	watson	watson	NOUN
afbr-241	142	9	stat	stat	PROPN
afbr-241	142	10	1.265173	1.265173	NUM
afbr-241	142	11	prob(f	prob(f	PROPN
afbr-241	142	12	-	-	PUNCT
afbr-241	142	13	statistic	statistic	NOUN
afbr-241	142	14	)	)	PUNCT
afbr-241	142	15	0.000412	0.000412	NUM
afbr-241	142	16	source	source	NOUN
afbr-241	142	17	:	:	PUNCT
afbr-241	142	18	extract	extract	NOUN
afbr-241	142	19	from	from	ADP
afbr-241	142	20	e	e	NOUN
afbr-241	142	21	-	-	NOUN
afbr-241	142	22	view	view	ADJ
afbr-241	142	23	9.0	9.0	NUM
afbr-241	142	24	panel	panel	NOUN
afbr-241	142	25	a	a	PRON
afbr-241	142	26	of	of	ADP
afbr-241	142	27	the	the	DET
afbr-241	142	28	results	result	NOUN
afbr-241	142	29	test	test	VERB
afbr-241	142	30	the	the	DET
afbr-241	142	31	validity	validity	NOUN
afbr-241	142	32	of	of	ADP
afbr-241	142	33	fixed	fix	VERB
afbr-241	142	34	and	and	CCONJ
afbr-241	142	35	random	random	ADJ
afbr-241	142	36	effect	effect	NOUN
afbr-241	142	37	,	,	PUNCT
afbr-241	142	38	from	from	ADP
afbr-241	142	39	the	the	DET
afbr-241	142	40	results	result	NOUN
afbr-241	142	41	the	the	DET
afbr-241	142	42	probability	probability	NOUN
afbr-241	142	43	of	of	ADP
afbr-241	142	44	the	the	DET
afbr-241	142	45	hausman	hausman	ADJ
afbr-241	142	46	test	test	NOUN
afbr-241	142	47	is	be	AUX
afbr-241	142	48	less	less	ADJ
afbr-241	142	49	than	than	ADP
afbr-241	142	50	the	the	DET
afbr-241	142	51	critical	critical	ADJ
afbr-241	142	52	value	value	NOUN
afbr-241	142	53	of	of	ADP
afbr-241	142	54	0.05	0.05	NUM
afbr-241	142	55	,	,	PUNCT
afbr-241	142	56	therefore	therefore	ADV
afbr-241	142	57	fixed	fix	VERB
afbr-241	142	58	effect	effect	NOUN
afbr-241	142	59	result	result	NOUN
afbr-241	142	60	is	be	AUX
afbr-241	142	61	accepted	accept	VERB
afbr-241	142	62	.	.	PUNCT
afbr-241	143	1	panel	panel	NOUN
afbr-241	143	2	b	b	PROPN
afbr-241	143	3	presents	present	VERB
afbr-241	143	4	the	the	DET
afbr-241	143	5	regression	regression	NOUN
afbr-241	143	6	effect	effect	NOUN
afbr-241	143	7	of	of	ADP
afbr-241	143	8	sustainable	sustainable	ADJ
afbr-241	143	9	accounting	accounting	NOUN
afbr-241	143	10	on	on	ADP
afbr-241	143	11	the	the	DET
afbr-241	143	12	profitability	profitability	NOUN
afbr-241	143	13	indices	index	NOUN
afbr-241	143	14	of	of	ADP
afbr-241	143	15	nigeria	nigeria	PROPN
afbr-241	143	16	quoted	quote	VERB
afbr-241	143	17	firms	firm	NOUN
afbr-241	143	18	.	.	PUNCT
afbr-241	144	1	the	the	DET
afbr-241	144	2	results	result	NOUN
afbr-241	144	3	proved	prove	VERB
afbr-241	144	4	that	that	SCONJ
afbr-241	144	5	65	65	NUM
afbr-241	144	6	percent	percent	NOUN
afbr-241	144	7	variation	variation	NOUN
afbr-241	144	8	on	on	ADP
afbr-241	144	9	the	the	DET
afbr-241	144	10	return	return	NOUN
afbr-241	144	11	on	on	ADP
afbr-241	144	12	equity	equity	NOUN
afbr-241	144	13	of	of	ADP
afbr-241	144	14	the	the	DET
afbr-241	144	15	quoted	quote	VERB
afbr-241	144	16	firms	firm	NOUN
afbr-241	144	17	can	can	AUX
afbr-241	144	18	be	be	AUX
afbr-241	144	19	explained	explain	VERB
afbr-241	144	20	by	by	ADP
afbr-241	144	21	variation	variation	NOUN
afbr-241	144	22	on	on	ADP
afbr-241	144	23	the	the	DET
afbr-241	144	24	four	four	NUM
afbr-241	144	25	predictor	predictor	NOUN
afbr-241	144	26	variables	variable	NOUN
afbr-241	144	27	on	on	ADP
afbr-241	144	28	sustainable	sustainable	ADJ
afbr-241	144	29	reporting	reporting	NOUN
afbr-241	144	30	.	.	PUNCT
afbr-241	145	1	probability	probability	NOUN
afbr-241	145	2	of	of	ADP
afbr-241	145	3	f	f	PROPN
afbr-241	145	4	-	-	PUNCT
afbr-241	145	5	statistics	statistic	NOUN
afbr-241	145	6	found	find	VERB
afbr-241	145	7	that	that	SCONJ
afbr-241	145	8	the	the	DET
afbr-241	145	9	model	model	NOUN
afbr-241	145	10	is	be	AUX
afbr-241	145	11	statistically	statistically	ADV
afbr-241	145	12	significant	significant	ADJ
afbr-241	145	13	while	while	SCONJ
afbr-241	145	14	the	the	DET
afbr-241	145	15	durbin	durbin	PROPN
afbr-241	145	16	watson	watson	PROPN
afbr-241	145	17	statistics	statistics	PROPN
afbr-241	145	18	proved	prove	VERB
afbr-241	145	19	the	the	DET
afbr-241	145	20	absence	absence	NOUN
afbr-241	145	21	of	of	ADP
afbr-241	145	22	serial	serial	ADJ
afbr-241	145	23	autocorrelation	autocorrelation	NOUN
afbr-241	145	24	.	.	PUNCT
afbr-241	146	1	the	the	DET
afbr-241	146	2	probability	probability	NOUN
afbr-241	146	3	coefficient	coefficient	NOUN
afbr-241	146	4	of	of	ADP
afbr-241	146	5	the	the	DET
afbr-241	146	6	variables	variable	NOUN
afbr-241	146	7	found	find	VERB
afbr-241	146	8	that	that	SCONJ
afbr-241	146	9	there	there	PRON
afbr-241	146	10	are	be	VERB
afbr-241	146	11	no	no	DET
afbr-241	146	12	statistical	statistical	ADJ
afbr-241	146	13	differences	difference	NOUN
afbr-241	146	14	between	between	ADP
afbr-241	146	15	the	the	DET
afbr-241	146	16	fixed	fix	VERB
afbr-241	146	17	and	and	CCONJ
afbr-241	146	18	the	the	DET
afbr-241	146	19	random	random	ADJ
afbr-241	146	20	effect	effect	NOUN
afbr-241	146	21	.	.	PUNCT
afbr-241	147	1	regression	regression	NOUN
afbr-241	147	2	coefficient	coefficient	NOUN
afbr-241	147	3	of	of	ADP
afbr-241	147	4	the	the	DET
afbr-241	147	5	variables	variable	NOUN
afbr-241	147	6	justifies	justify	VERB
afbr-241	147	7	that	that	SCONJ
afbr-241	147	8	economic	economic	ADJ
afbr-241	147	9	disclosure	disclosure	NOUN
afbr-241	147	10	and	and	CCONJ
afbr-241	147	11	social	social	ADJ
afbr-241	147	12	disclosure	disclosure	NOUN
afbr-241	147	13	have	have	VERB
afbr-241	147	14	positive	positive	ADJ
afbr-241	147	15	but	but	CCONJ
afbr-241	147	16	insignificant	insignificant	ADJ
afbr-241	147	17	effect	effect	NOUN
afbr-241	147	18	on	on	ADP
afbr-241	147	19	return	return	NOUN
afbr-241	147	20	on	on	ADP
afbr-241	147	21	equity	equity	NOUN
afbr-241	147	22	of	of	ADP
afbr-241	147	23	the	the	DET
afbr-241	147	24	selected	select	VERB
afbr-241	147	25	firms	firm	NOUN
afbr-241	147	26	while	while	SCONJ
afbr-241	147	27	environmental	environmental	ADJ
afbr-241	147	28	and	and	CCONJ
afbr-241	147	29	corporate	corporate	ADJ
afbr-241	147	30	governance	governance	NOUN
afbr-241	147	31	disclosure	disclosure	NOUN
afbr-241	147	32	have	have	VERB
afbr-241	147	33	negative	negative	ADJ
afbr-241	147	34	and	and	CCONJ
afbr-241	147	35	insignificant	insignificant	ADJ
afbr-241	147	36	effect	effect	NOUN
afbr-241	147	37	on	on	ADP
afbr-241	147	38	return	return	NOUN
afbr-241	147	39	on	on	ADP
afbr-241	147	40	equity	equity	NOUN
afbr-241	147	41	.	.	PUNCT
afbr-241	148	1	table	table	PROPN
afbr-241	148	2	ii	ii	PROPN
afbr-241	148	3	:	:	PUNCT
afbr-241	148	4	the	the	DET
afbr-241	148	5	effect	effect	NOUN
afbr-241	148	6	of	of	ADP
afbr-241	148	7	sustainable	sustainable	ADJ
afbr-241	148	8	reporting	reporting	NOUN
afbr-241	148	9	on	on	ADP
afbr-241	148	10	earnings	earning	NOUN
afbr-241	148	11	per	per	ADP
afbr-241	148	12	share	share	NOUN
afbr-241	148	13	of	of	ADP
afbr-241	148	14	quoted	quote	VERB
afbr-241	148	15	firms	firm	NOUN
afbr-241	148	16	in	in	ADP
afbr-241	148	17	nigeria	nigeria	PROPN
afbr-241	148	18	.	.	PUNCT
afbr-241	149	1	panel	panel	NOUN
afbr-241	149	2	c	c	NOUN
afbr-241	149	3	:	:	PUNCT
afbr-241	149	4	correlated	correlate	VERB
afbr-241	149	5	random	random	ADJ
afbr-241	149	6	effects	effect	NOUN
afbr-241	149	7	hausman	hausman	PROPN
afbr-241	149	8	test	test	NOUN
afbr-241	149	9	test	test	NOUN
afbr-241	149	10	summary	summary	NOUN
afbr-241	149	11	chi	chi	PROPN
afbr-241	149	12	-	-	PUNCT
afbr-241	149	13	sq	sq	PROPN
afbr-241	149	14	.	.	PROPN
afbr-241	149	15	statistic	statistic	ADJ
afbr-241	149	16	chi	chi	PROPN
afbr-241	149	17	-	-	PUNCT
afbr-241	149	18	sq	sq	PROPN
afbr-241	149	19	.	.	PUNCT
afbr-241	149	20	d.f	d.f	PROPN
afbr-241	149	21	.	.	PROPN
afbr-241	149	22	prob	prob	PROPN
afbr-241	149	23	.	.	PUNCT
afbr-241	150	1	cross	cross	ADJ
afbr-241	150	2	-	-	ADJ
afbr-241	150	3	section	section	ADJ
afbr-241	150	4	random	random	ADJ
afbr-241	150	5	36.581216	36.581216	NUM
afbr-241	150	6	5	5	NUM
afbr-241	150	7	0.0000	0.0000	NUM
afbr-241	150	8	cross	cross	ADJ
afbr-241	150	9	-	-	ADJ
afbr-241	150	10	section	section	ADJ
afbr-241	150	11	random	random	ADJ
afbr-241	150	12	effects	effect	NOUN
afbr-241	150	13	test	test	NOUN
afbr-241	150	14	comparisons	comparison	NOUN
afbr-241	150	15	:	:	PUNCT
afbr-241	150	16	variable	variable	NOUN
afbr-241	150	17	fixed	fix	VERB
afbr-241	150	18	random	random	ADJ
afbr-241	150	19	var(diff	var(diff	NOUN
afbr-241	150	20	.	.	PUNCT
afbr-241	150	21	)	)	PUNCT
afbr-241	151	1	prob	prob	PROPN
afbr-241	151	2	.	.	PUNCT
afbr-241	152	1	ecd	ecd	PROPN
afbr-241	152	2	0.136702	0.136702	NUM
afbr-241	152	3	-0.144138	-0.144138	NOUN
afbr-241	153	1	0.000499	0.000499	NUM
afbr-241	153	2	0.7393	0.7393	NUM
afbr-241	153	3	sod	sod	NOUN
afbr-241	153	4	0.117696	0.117696	NUM
afbr-241	153	5	-0.176701	-0.176701	NOUN
afbr-241	153	6	0.002281	0.002281	NUM
afbr-241	153	7	0.2167	0.2167	NUM
afbr-241	153	8	envd	envd	VERB
afbr-241	153	9	0.104710	0.104710	NUM
afbr-241	153	10	-0.123441	-0.123441	NOUN
afbr-241	153	11	0.003877	0.003877	PRON
afbr-241	153	12	0.7636	0.7636	NUM
afbr-241	153	13	cgd	cgd	NOUN
afbr-241	153	14	0.091056	0.091056	NUM
afbr-241	153	15	0.008413	0.008413	NUM
afbr-241	153	16	0.001509	0.001509	NUM
afbr-241	153	17	0.0334	0.0334	NUM
afbr-241	153	18	panel	panel	NOUN
afbr-241	153	19	d	d	NOUN
afbr-241	153	20	:	:	PUNCT
afbr-241	153	21	regression	regression	NOUN
afbr-241	153	22	effect	effect	NOUN
afbr-241	153	23	of	of	ADP
afbr-241	153	24	sustainable	sustainable	ADJ
afbr-241	153	25	reporting	reporting	NOUN
afbr-241	153	26	on	on	ADP
afbr-241	153	27	earnings	earning	NOUN
afbr-241	153	28	per	per	ADP
afbr-241	153	29	share	share	NOUN
afbr-241	153	30	variable	variable	ADJ
afbr-241	153	31	coefficien	coefficien	NOUN
afbr-241	153	32	t	t	PROPN
afbr-241	153	33	std	std	PROPN
afbr-241	153	34	.	.	PUNCT
afbr-241	153	35	error	error	NOUN
afbr-241	153	36	t	t	NOUN
afbr-241	153	37	-	-	PUNCT
afbr-241	153	38	statistic	statistic	NOUN
afbr-241	153	39	prob	prob	NOUN
afbr-241	153	40	.	.	PUNCT
afbr-241	154	1	ecd	ecd	PROPN
afbr-241	154	2	0.136702	0.136702	NUM
afbr-241	154	3	0.107798	0.107798	NUM
afbr-241	154	4	1.268128	1.268128	NUM
afbr-241	154	5	0.2131	0.2131	NUM
afbr-241	154	6	sod	sod	NOUN
afbr-241	154	7	0.117696	0.117696	NUM
afbr-241	154	8	0.152467	0.152467	NUM
afbr-241	154	9	0.771945	0.771945	NUM
afbr-241	154	10	0.4453	0.4453	NUM
afbr-241	154	11	envd	envd	VERB
afbr-241	154	12	0.104710	0.104710	NUM
afbr-241	154	13	0.177639	0.177639	NUM
afbr-241	155	1	0.589451	0.589451	NUM
afbr-241	155	2	0.5593	0.5593	NUM
afbr-241	155	3	cgd	cgd	NOUN
afbr-241	155	4	0.091056	0.091056	NUM
afbr-241	155	5	0.088776	0.088776	NUM
afbr-241	155	6	1.025678	1.025678	NUM
afbr-241	155	7	0.3121	0.3121	NUM
afbr-241	155	8	c	c	NOUN
afbr-241	155	9	15.40232	15.40232	NUM
afbr-241	156	1	5.477468	5.477468	NUM
afbr-241	156	2	2.811942	2.811942	NUM
afbr-241	156	3	0.0080	0.0080	NUM
afbr-241	156	4	effects	effect	NOUN
afbr-241	156	5	specification	specification	NOUN
afbr-241	156	6	cross	cross	ADJ
afbr-241	156	7	-	-	ADJ
afbr-241	156	8	section	section	NOUN
afbr-241	156	9	fixed	fix	VERB
afbr-241	156	10	(	(	PUNCT
afbr-241	156	11	dummy	dummy	ADJ
afbr-241	156	12	variables	variable	NOUN
afbr-241	156	13	)	)	PUNCT
afbr-241	156	14	r	r	X
afbr-241	156	15	-	-	PUNCT
afbr-241	156	16	squared	square	VERB
afbr-241	156	17	0.600437	0.600437	NUM
afbr-241	156	18	mean	mean	NOUN
afbr-241	156	19	dependent	dependent	ADJ
afbr-241	156	20	var	var	NOUN
afbr-241	156	21	11.45720	11.45720	NUM
afbr-241	156	22	adjusted	adjust	VERB
afbr-241	156	23	r	r	NOUN
afbr-241	156	24	-	-	PUNCT
afbr-241	156	25	squared	square	VERB
afbr-241	156	26	0.440612	0.440612	NUM
afbr-241	156	27	s.d	s.d	PROPN
afbr-241	156	28	.	.	PUNCT
afbr-241	156	29	dependent	dependent	ADJ
afbr-241	156	30	var	var	NOUN
afbr-241	156	31	7.116944	7.116944	NUM
afbr-241	156	32	s.e	s.e	PROPN
afbr-241	156	33	.	.	PROPN
afbr-241	156	34	of	of	ADP
afbr-241	156	35	regression	regression	NOUN
afbr-241	156	36	5.322920	5.322920	NUM
afbr-241	156	37	akaike	akaike	ADJ
afbr-241	156	38	info	info	NOUN
afbr-241	156	39	criterion	criterion	NOUN
afbr-241	156	40	6.425246	6.425246	NUM
afbr-241	156	41	sum	sum	NOUN
afbr-241	156	42	squared	square	VERB
afbr-241	156	43	resid	resid	NOUN
afbr-241	156	44	991.6718	991.6718	NUM
afbr-241	156	45	schwarz	schwarz	NOUN
afbr-241	156	46	criterion	criterion	NOUN
afbr-241	156	47	6.998853	6.998853	NUM
afbr-241	156	48	log	log	NOUN
afbr-241	156	49	likelihood	likelihood	NOUN
afbr-241	156	50	-145.6312	-145.6312	VERB
afbr-241	156	51	hannan	hannan	PROPN
afbr-241	156	52	-	-	PUNCT
afbr-241	156	53	quinn	quinn	PROPN
afbr-241	156	54	criter	criter	NOUN
afbr-241	156	55	.	.	PUNCT
afbr-241	157	1	6.643679	6.643679	NUM
afbr-241	157	2	f	f	X
afbr-241	157	3	-	-	PUNCT
afbr-241	157	4	statistic	statistic	NOUN
afbr-241	157	5	3.756843	3.756843	NUM
afbr-241	157	6	durbin	durbin	ADJ
afbr-241	157	7	-	-	PUNCT
afbr-241	157	8	watson	watson	NOUN
afbr-241	157	9	stat	stat	NOUN
afbr-241	157	10	1.517175	1.517175	NUM
afbr-241	157	11	prob(f	prob(f	NOUN
afbr-241	157	12	-	-	PUNCT
afbr-241	157	13	statistic	statistic	NOUN
afbr-241	157	14	)	)	PUNCT
afbr-241	157	15	0.000734	0.000734	NUM
afbr-241	157	16	source	source	NOUN
afbr-241	157	17	:	:	PUNCT
afbr-241	157	18	extract	extract	NOUN
afbr-241	157	19	from	from	ADP
afbr-241	157	20	e	e	NOUN
afbr-241	157	21	-	-	NOUN
afbr-241	157	22	view	view	ADJ
afbr-241	157	23	9.0	9.0	NUM
afbr-241	157	24	copyright	copyright	NOUN
afbr-241	157	25	©	©	PROPN
afbr-241	157	26	cc	cc	PROPN
afbr-241	157	27	-	-	PUNCT
afbr-241	157	28	by	by	ADP
afbr-241	157	29	-	-	PUNCT
afbr-241	157	30	nc	nc	PROPN
afbr-241	157	31	2019	2019	NUM
afbr-241	157	32	,	,	PUNCT
afbr-241	157	33	cribfb	cribfb	PROPN
afbr-241	157	34	|	|	ADV
afbr-241	157	35	afbr	afbr	PROPN
afbr-241	157	36	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	ADJ
afbr-241	157	37	australian	australian	ADJ
afbr-241	157	38	finance	finance	PROPN
afbr-241	157	39	&	&	CCONJ
afbr-241	157	40	banking	banking	PROPN
afbr-241	157	41	review	review	PROPN
afbr-241	157	42	vol	vol	NOUN
afbr-241	157	43	.	.	PROPN
afbr-241	158	1	3	3	NUM
afbr-241	158	2	,	,	PUNCT
afbr-241	158	3	no	no	INTJ
afbr-241	158	4	.	.	NOUN
afbr-241	158	5	1	1	NUM
afbr-241	158	6	;	;	PUNCT
afbr-241	158	7	2019	2019	NUM
afbr-241	158	8	8	8	NUM
afbr-241	158	9	again	again	ADV
afbr-241	158	10	panel	panel	NOUN
afbr-241	158	11	c	c	PROPN
afbr-241	158	12	of	of	ADP
afbr-241	158	13	the	the	DET
afbr-241	158	14	results	result	NOUN
afbr-241	158	15	justifies	justify	VERB
afbr-241	158	16	the	the	DET
afbr-241	158	17	validity	validity	NOUN
afbr-241	158	18	of	of	ADP
afbr-241	158	19	fixed	fix	VERB
afbr-241	158	20	effect	effect	NOUN
afbr-241	158	21	,	,	PUNCT
afbr-241	158	22	from	from	ADP
afbr-241	158	23	the	the	DET
afbr-241	158	24	results	result	NOUN
afbr-241	158	25	the	the	DET
afbr-241	158	26	probability	probability	NOUN
afbr-241	158	27	of	of	ADP
afbr-241	158	28	the	the	DET
afbr-241	158	29	hausman	hausman	ADJ
afbr-241	158	30	test	test	NOUN
afbr-241	158	31	is	be	AUX
afbr-241	158	32	less	less	ADJ
afbr-241	158	33	than	than	ADP
afbr-241	158	34	the	the	DET
afbr-241	158	35	critical	critical	ADJ
afbr-241	158	36	value	value	NOUN
afbr-241	158	37	of	of	ADP
afbr-241	158	38	0.05	0.05	NUM
afbr-241	158	39	,	,	PUNCT
afbr-241	158	40	therefore	therefore	ADV
afbr-241	158	41	fixed	fix	VERB
afbr-241	158	42	effect	effect	NOUN
afbr-241	158	43	result	result	NOUN
afbr-241	158	44	is	be	AUX
afbr-241	158	45	accepted	accept	VERB
afbr-241	158	46	.	.	PUNCT
afbr-241	159	1	the	the	DET
afbr-241	159	2	differences	difference	NOUN
afbr-241	159	3	between	between	ADP
afbr-241	159	4	the	the	DET
afbr-241	159	5	fixed	fix	VERB
afbr-241	159	6	and	and	CCONJ
afbr-241	159	7	random	random	ADJ
afbr-241	159	8	effect	effect	NOUN
afbr-241	159	9	is	be	AUX
afbr-241	159	10	statistically	statistically	ADV
afbr-241	159	11	not	not	PART
afbr-241	159	12	significant	significant	ADJ
afbr-241	159	13	.	.	PUNCT
afbr-241	160	1	from	from	ADP
afbr-241	160	2	panel	panel	NOUN
afbr-241	160	3	d	d	PROPN
afbr-241	160	4	,	,	PUNCT
afbr-241	160	5	the	the	DET
afbr-241	160	6	results	result	NOUN
afbr-241	160	7	found	find	VERB
afbr-241	160	8	that	that	SCONJ
afbr-241	160	9	60	60	NUM
afbr-241	160	10	percent	percent	NOUN
afbr-241	160	11	variation	variation	NOUN
afbr-241	160	12	on	on	ADP
afbr-241	160	13	the	the	DET
afbr-241	160	14	earnings	earning	NOUN
afbr-241	160	15	per	per	ADP
afbr-241	160	16	share	share	NOUN
afbr-241	160	17	of	of	ADP
afbr-241	160	18	the	the	DET
afbr-241	160	19	firms	firm	NOUN
afbr-241	160	20	can	can	AUX
afbr-241	160	21	be	be	AUX
afbr-241	160	22	predicted	predict	VERB
afbr-241	160	23	by	by	ADP
afbr-241	160	24	variation	variation	NOUN
afbr-241	160	25	on	on	ADP
afbr-241	160	26	the	the	DET
afbr-241	160	27	four	four	NUM
afbr-241	160	28	predictor	predictor	NOUN
afbr-241	160	29	measures	measure	NOUN
afbr-241	160	30	of	of	ADP
afbr-241	160	31	sustainable	sustainable	ADJ
afbr-241	160	32	reporting	reporting	NOUN
afbr-241	160	33	,	,	PUNCT
afbr-241	160	34	this	this	DET
afbr-241	160	35	justifies	justify	VERB
afbr-241	160	36	by	by	ADP
afbr-241	160	37	the	the	DET
afbr-241	160	38	significant	significant	NOUN
afbr-241	160	39	of	of	ADP
afbr-241	160	40	the	the	DET
afbr-241	160	41	f	f	PROPN
afbr-241	160	42	-	-	PUNCT
afbr-241	160	43	statistics	statistic	NOUN
afbr-241	160	44	and	and	CCONJ
afbr-241	160	45	probability	probability	NOUN
afbr-241	160	46	while	while	SCONJ
afbr-241	160	47	durbin	durbin	PROPN
afbr-241	160	48	watson	watson	PROPN
afbr-241	160	49	statistics	statistic	NOUN
afbr-241	160	50	proved	prove	VERB
afbr-241	160	51	the	the	DET
afbr-241	160	52	absence	absence	NOUN
afbr-241	160	53	of	of	ADP
afbr-241	160	54	serial	serial	ADJ
afbr-241	160	55	autocorrelation	autocorrelation	NOUN
afbr-241	160	56	.	.	PUNCT
afbr-241	161	1	the	the	DET
afbr-241	161	2	beta	beta	ADJ
afbr-241	161	3	coefficient	coefficient	NOUN
afbr-241	161	4	of	of	ADP
afbr-241	161	5	the	the	DET
afbr-241	161	6	variables	variable	NOUN
afbr-241	161	7	proved	prove	VERB
afbr-241	161	8	that	that	SCONJ
afbr-241	161	9	all	all	DET
afbr-241	161	10	the	the	DET
afbr-241	161	11	predictor	predictor	NOUN
afbr-241	161	12	variables	variable	NOUN
afbr-241	161	13	have	have	VERB
afbr-241	161	14	positive	positive	ADJ
afbr-241	161	15	and	and	CCONJ
afbr-241	161	16	insignificant	insignificant	ADJ
afbr-241	161	17	effect	effect	NOUN
afbr-241	161	18	on	on	ADP
afbr-241	161	19	earnings	earning	NOUN
afbr-241	161	20	per	per	ADP
afbr-241	161	21	share	share	NOUN
afbr-241	161	22	of	of	ADP
afbr-241	161	23	the	the	DET
afbr-241	161	24	firms	firm	NOUN
afbr-241	161	25	.	.	PUNCT
afbr-241	162	1	table	table	NOUN
afbr-241	162	2	iii	iii	PROPN
afbr-241	162	3	:	:	PUNCT
afbr-241	162	4	the	the	DET
afbr-241	162	5	effect	effect	NOUN
afbr-241	162	6	of	of	ADP
afbr-241	162	7	sustainable	sustainable	ADJ
afbr-241	162	8	reporting	reporting	NOUN
afbr-241	162	9	on	on	ADP
afbr-241	162	10	earnings	earning	NOUN
afbr-241	162	11	per	per	ADP
afbr-241	162	12	share	share	NOUN
afbr-241	162	13	of	of	ADP
afbr-241	162	14	quoted	quote	VERB
afbr-241	162	15	firms	firm	NOUN
afbr-241	162	16	in	in	ADP
afbr-241	162	17	nigeria	nigeria	PROPN
afbr-241	162	18	.	.	PUNCT
afbr-241	163	1	panel	panel	NOUN
afbr-241	163	2	e	e	NOUN
afbr-241	163	3	:	:	PUNCT
afbr-241	163	4	correlated	correlate	VERB
afbr-241	163	5	random	random	ADJ
afbr-241	163	6	effects	effect	NOUN
afbr-241	163	7	hausman	hausman	PROPN
afbr-241	163	8	test	test	NOUN
afbr-241	163	9	test	test	NOUN
afbr-241	163	10	summary	summary	NOUN
afbr-241	163	11	chi	chi	PROPN
afbr-241	163	12	-	-	PUNCT
afbr-241	163	13	sq	sq	PROPN
afbr-241	163	14	.	.	PROPN
afbr-241	163	15	statistic	statistic	ADJ
afbr-241	163	16	chi	chi	PROPN
afbr-241	163	17	-	-	PUNCT
afbr-241	163	18	sq	sq	PROPN
afbr-241	163	19	.	.	PUNCT
afbr-241	163	20	d.f	d.f	PROPN
afbr-241	163	21	.	.	PROPN
afbr-241	163	22	prob	prob	PROPN
afbr-241	163	23	.	.	PUNCT
afbr-241	164	1	cross	cross	ADJ
afbr-241	164	2	-	-	ADJ
afbr-241	164	3	section	section	ADJ
afbr-241	164	4	random	random	ADJ
afbr-241	164	5	6.809936	6.809936	NUM
afbr-241	164	6	4	4	NUM
afbr-241	164	7	0.1463	0.1463	NUM
afbr-241	164	8	cross	cross	ADJ
afbr-241	164	9	-	-	ADJ
afbr-241	164	10	section	section	ADJ
afbr-241	164	11	random	random	ADJ
afbr-241	164	12	effects	effect	NOUN
afbr-241	164	13	test	test	NOUN
afbr-241	164	14	comparisons	comparison	NOUN
afbr-241	164	15	:	:	PUNCT
afbr-241	164	16	variable	variable	NOUN
afbr-241	164	17	fixed	fix	VERB
afbr-241	164	18	random	random	ADJ
afbr-241	164	19	var(diff	var(diff	NOUN
afbr-241	164	20	.	.	PUNCT
afbr-241	164	21	)	)	PUNCT
afbr-241	165	1	prob	prob	PROPN
afbr-241	165	2	.	.	PUNCT
afbr-241	166	1	ecd	ecd	PROPN
afbr-241	166	2	-0.071848	-0.071848	PUNCT
afbr-241	166	3	0.507468	0.507468	NUM
afbr-241	166	4	0.278045	0.278045	NUM
afbr-241	166	5	0.2719	0.2719	NUM
afbr-241	166	6	sod	sod	NOUN
afbr-241	166	7	0.191573	0.191573	NUM
afbr-241	166	8	0.255089	0.255089	NUM
afbr-241	166	9	0.001098	0.001098	NUM
afbr-241	166	10	0.0452	0.0452	NUM
afbr-241	166	11	envd	envd	VERB
afbr-241	166	12	0.204147	0.204147	NUM
afbr-241	166	13	0.242534	0.242534	NUM
afbr-241	166	14	0.000344	0.000344	NUM
afbr-241	166	15	0.0385	0.0385	NUM
afbr-241	166	16	cgd	cgd	PROPN
afbr-241	166	17	-0.199820	-0.199820	NOUN
afbr-241	166	18	-0.096867	-0.096867	PROPN
afbr-241	167	1	0.009577	0.009577	NUM
afbr-241	167	2	0.2928	0.2928	NUM
afbr-241	167	3	panel	panel	NOUN
afbr-241	167	4	f	f	NOUN
afbr-241	167	5	:	:	PUNCT
afbr-241	167	6	regression	regression	VERB
afbr-241	167	7	effect	effect	NOUN
afbr-241	167	8	of	of	ADP
afbr-241	167	9	sustainable	sustainable	ADJ
afbr-241	167	10	reporting	reporting	NOUN
afbr-241	167	11	on	on	ADP
afbr-241	167	12	return	return	NOUN
afbr-241	167	13	on	on	ADP
afbr-241	167	14	investment	investment	NOUN
afbr-241	167	15	variable	variable	ADJ
afbr-241	167	16	coefficien	coefficien	NOUN
afbr-241	167	17	t	t	PROPN
afbr-241	167	18	std	std	PROPN
afbr-241	167	19	.	.	PUNCT
afbr-241	168	1	error	error	NOUN
afbr-241	168	2	t	t	NOUN
afbr-241	168	3	-	-	PUNCT
afbr-241	168	4	statistic	statistic	NOUN
afbr-241	168	5	prob	prob	NOUN
afbr-241	168	6	.	.	PUNCT
afbr-241	169	1	ecd	ecd	PROPN
afbr-241	169	2	0.507468	0.507468	NUM
afbr-241	169	3	0.133505	0.133505	NUM
afbr-241	169	4	3.801108	3.801108	NUM
afbr-241	169	5	0.0006	0.0006	NUM
afbr-241	169	6	sod	sod	NOUN
afbr-241	169	7	0.255089	0.255089	NUM
afbr-241	169	8	0.082570	0.082570	NUM
afbr-241	169	9	3.089357	3.089357	NUM
afbr-241	169	10	0.0041	0.0041	NUM
afbr-241	169	11	envd	envd	VERB
afbr-241	169	12	0.242534	0.242534	NUM
afbr-241	169	13	0.089788	0.089788	NUM
afbr-241	169	14	2.701187	2.701187	NUM
afbr-241	169	15	0.0108	0.0108	NUM
afbr-241	169	16	cgd	cgd	PROPN
afbr-241	169	17	-0.096867	-0.096867	PROPN
afbr-241	169	18	0.166405	0.166405	NUM
afbr-241	169	19	-0.582116	-0.582116	NOUN
afbr-241	170	1	0.5644	0.5644	NUM
afbr-241	170	2	c	c	NOUN
afbr-241	170	3	0.678448	0.678448	NUM
afbr-241	170	4	0.355450	0.355450	NUM
afbr-241	170	5	1.908701	1.908701	NUM
afbr-241	170	6	0.0650	0.0650	NUM
afbr-241	170	7	effects	effect	NOUN
afbr-241	170	8	specification	specification	PROPN
afbr-241	170	9	s.d	s.d	PROPN
afbr-241	170	10	.	.	PROPN
afbr-241	170	11	rho	rho	PROPN
afbr-241	170	12	cross	cross	ADJ
afbr-241	170	13	-	-	ADJ
afbr-241	170	14	section	section	ADJ
afbr-241	170	15	random	random	ADJ
afbr-241	170	16	0.820470	0.820470	NUM
afbr-241	170	17	0.8612	0.8612	NUM
afbr-241	170	18	idiosyncratic	idiosyncratic	ADJ
afbr-241	170	19	random	random	ADJ
afbr-241	170	20	0.329343	0.329343	NUM
afbr-241	170	21	0.1388	0.1388	NUM
afbr-241	170	22	weighted	weight	VERB
afbr-241	170	23	statistics	statistic	NOUN
afbr-241	170	24	r	r	NOUN
afbr-241	170	25	-	-	PUNCT
afbr-241	170	26	squared	square	VERB
afbr-241	170	27	0.843470	0.843470	NUM
afbr-241	170	28	mean	mean	NOUN
afbr-241	170	29	dependent	dependent	ADJ
afbr-241	170	30	var	var	NOUN
afbr-241	170	31	0.485215	0.485215	NUM
afbr-241	170	32	adjusted	adjust	VERB
afbr-241	170	33	r	r	NOUN
afbr-241	170	34	-	-	PUNCT
afbr-241	170	35	squared	square	VERB
afbr-241	170	36	0.824497	0.824497	NUM
afbr-241	170	37	s.d	s.d	PROPN
afbr-241	170	38	.	.	PUNCT
afbr-241	171	1	dependent	dependent	ADJ
afbr-241	171	2	var	var	PROPN
afbr-241	171	3	0.908805	0.908805	NUM
afbr-241	171	4	s.e	s.e	PROPN
afbr-241	171	5	.	.	PROPN
afbr-241	171	6	of	of	ADP
afbr-241	171	7	regression	regression	NOUN
afbr-241	171	8	0.351364	0.351364	NUM
afbr-241	171	9	sum	sum	NOUN
afbr-241	171	10	squared	square	VERB
afbr-241	171	11	resid	resid	NOUN
afbr-241	171	12	4.074075	4.074075	NUM
afbr-241	171	13	f	f	X
afbr-241	171	14	-	-	PUNCT
afbr-241	171	15	statistic	statistic	ADJ
afbr-241	171	16	44.45550	44.45550	NUM
afbr-241	171	17	durbin	durbin	ADJ
afbr-241	171	18	-	-	PUNCT
afbr-241	171	19	watson	watson	NOUN
afbr-241	171	20	stat	stat	PROPN
afbr-241	171	21	1.274413	1.274413	NUM
afbr-241	171	22	prob(f	prob(f	NOUN
afbr-241	171	23	-	-	PUNCT
afbr-241	171	24	statistic	statistic	NOUN
afbr-241	171	25	)	)	PUNCT
afbr-241	171	26	0.000000	0.000000	NUM
afbr-241	171	27	unweighted	unweighte	VERB
afbr-241	171	28	statistics	statistic	NOUN
afbr-241	171	29	r	r	NOUN
afbr-241	171	30	-	-	PUNCT
afbr-241	171	31	squared	square	VERB
afbr-241	171	32	0.825726	0.825726	NUM
afbr-241	171	33	mean	mean	NOUN
afbr-241	171	34	dependent	dependent	ADJ
afbr-241	171	35	var	var	NOUN
afbr-241	171	36	2.191316	2.191316	NUM
afbr-241	171	37	sum	sum	NOUN
afbr-241	171	38	squared	square	VERB
afbr-241	171	39	resid	resid	NOUN
afbr-241	171	40	36.37256	36.37256	NUM
afbr-241	171	41	durbin	durbin	ADJ
afbr-241	171	42	-	-	PUNCT
afbr-241	171	43	watson	watson	NOUN
afbr-241	171	44	stat	stat	PROPN
afbr-241	171	45	0.252859	0.252859	NUM
afbr-241	171	46	source	source	NOUN
afbr-241	171	47	:	:	PUNCT
afbr-241	171	48	extract	extract	NOUN
afbr-241	171	49	from	from	ADP
afbr-241	171	50	e	e	NOUN
afbr-241	171	51	-	-	NOUN
afbr-241	171	52	view	view	ADJ
afbr-241	171	53	9.0	9.0	NUM
afbr-241	171	54	further	further	ADJ
afbr-241	171	55	panel	panel	NOUN
afbr-241	171	56	e	e	PROPN
afbr-241	171	57	of	of	ADP
afbr-241	171	58	the	the	DET
afbr-241	171	59	results	result	NOUN
afbr-241	171	60	justifies	justify	VERB
afbr-241	171	61	the	the	DET
afbr-241	171	62	validity	validity	NOUN
afbr-241	171	63	of	of	ADP
afbr-241	171	64	random	random	ADJ
afbr-241	171	65	effect	effect	NOUN
afbr-241	171	66	,	,	PUNCT
afbr-241	171	67	from	from	ADP
afbr-241	171	68	the	the	DET
afbr-241	171	69	results	result	NOUN
afbr-241	171	70	the	the	DET
afbr-241	171	71	probability	probability	NOUN
afbr-241	171	72	of	of	ADP
afbr-241	171	73	the	the	DET
afbr-241	171	74	hausman	hausman	ADJ
afbr-241	171	75	test	test	NOUN
afbr-241	171	76	is	be	AUX
afbr-241	171	77	less	less	ADJ
afbr-241	171	78	than	than	ADP
afbr-241	171	79	the	the	DET
afbr-241	171	80	critical	critical	ADJ
afbr-241	171	81	value	value	NOUN
afbr-241	171	82	of	of	ADP
afbr-241	171	83	0.05	0.05	NUM
afbr-241	171	84	,	,	PUNCT
afbr-241	171	85	therefore	therefore	ADV
afbr-241	171	86	fixed	fix	VERB
afbr-241	171	87	effect	effect	NOUN
afbr-241	171	88	result	result	NOUN
afbr-241	171	89	is	be	AUX
afbr-241	171	90	accepted	accept	VERB
afbr-241	171	91	.	.	PUNCT
afbr-241	172	1	the	the	DET
afbr-241	172	2	differences	difference	NOUN
afbr-241	172	3	between	between	ADP
afbr-241	172	4	the	the	DET
afbr-241	172	5	fixed	fix	VERB
afbr-241	172	6	and	and	CCONJ
afbr-241	172	7	random	random	ADJ
afbr-241	172	8	effect	effect	NOUN
afbr-241	172	9	is	be	AUX
afbr-241	172	10	statistically	statistically	ADV
afbr-241	172	11	not	not	PART
afbr-241	172	12	significant	significant	ADJ
afbr-241	172	13	.	.	PUNCT
afbr-241	173	1	from	from	ADP
afbr-241	173	2	panel	panel	NOUN
afbr-241	173	3	f	f	PROPN
afbr-241	173	4	,	,	PUNCT
afbr-241	173	5	the	the	DET
afbr-241	173	6	results	result	NOUN
afbr-241	173	7	found	find	VERB
afbr-241	173	8	that	that	SCONJ
afbr-241	173	9	60	60	NUM
afbr-241	173	10	percent	percent	NOUN
afbr-241	173	11	variation	variation	NOUN
afbr-241	173	12	on	on	ADP
afbr-241	173	13	the	the	DET
afbr-241	173	14	earnings	earning	NOUN
afbr-241	173	15	per	per	ADP
afbr-241	173	16	share	share	NOUN
afbr-241	173	17	of	of	ADP
afbr-241	173	18	the	the	DET
afbr-241	173	19	firms	firm	NOUN
afbr-241	173	20	can	can	AUX
afbr-241	173	21	be	be	AUX
afbr-241	173	22	predicted	predict	VERB
afbr-241	173	23	by	by	ADP
afbr-241	173	24	variation	variation	NOUN
afbr-241	173	25	on	on	ADP
afbr-241	173	26	the	the	DET
afbr-241	173	27	four	four	NUM
afbr-241	173	28	predictor	predictor	NOUN
afbr-241	173	29	measures	measure	NOUN
afbr-241	173	30	of	of	ADP
afbr-241	173	31	sustainable	sustainable	ADJ
afbr-241	173	32	reporting	reporting	NOUN
afbr-241	173	33	,	,	PUNCT
afbr-241	173	34	this	this	DET
afbr-241	173	35	justifies	justify	VERB
afbr-241	173	36	by	by	ADP
afbr-241	173	37	the	the	DET
afbr-241	173	38	significant	significant	NOUN
afbr-241	173	39	of	of	ADP
afbr-241	173	40	the	the	DET
afbr-241	173	41	f	f	PROPN
afbr-241	173	42	-	-	PUNCT
afbr-241	173	43	statistics	statistic	NOUN
afbr-241	173	44	and	and	CCONJ
afbr-241	173	45	probability	probability	NOUN
afbr-241	173	46	while	while	SCONJ
afbr-241	173	47	durbin	durbin	PROPN
afbr-241	173	48	watson	watson	PROPN
afbr-241	173	49	statistics	statistic	NOUN
afbr-241	173	50	proved	prove	VERB
afbr-241	173	51	the	the	DET
afbr-241	173	52	absence	absence	NOUN
afbr-241	173	53	of	of	ADP
afbr-241	173	54	serial	serial	ADJ
afbr-241	173	55	autocorrelation	autocorrelation	NOUN
afbr-241	173	56	.	.	PUNCT
afbr-241	174	1	beta	beta	ADJ
afbr-241	174	2	coefficient	coefficient	NOUN
afbr-241	174	3	of	of	ADP
afbr-241	174	4	the	the	DET
afbr-241	174	5	variables	variable	NOUN
afbr-241	174	6	proved	prove	VERB
afbr-241	174	7	that	that	SCONJ
afbr-241	174	8	economic	economic	ADJ
afbr-241	174	9	,	,	PUNCT
afbr-241	174	10	social	social	ADJ
afbr-241	174	11	and	and	CCONJ
afbr-241	174	12	environmental	environmental	ADJ
afbr-241	174	13	disclosure	disclosure	NOUN
afbr-241	174	14	have	have	VERB
afbr-241	174	15	positive	positive	ADJ
afbr-241	174	16	effect	effect	NOUN
afbr-241	174	17	on	on	ADP
afbr-241	174	18	return	return	NOUN
afbr-241	174	19	on	on	ADP
afbr-241	174	20	investment	investment	NOUN
afbr-241	174	21	while	while	SCONJ
afbr-241	174	22	corporate	corporate	ADJ
afbr-241	174	23	governance	governance	NOUN
afbr-241	174	24	disclosure	disclosure	NOUN
afbr-241	174	25	have	have	VERB
afbr-241	174	26	negative	negative	ADJ
afbr-241	174	27	effect	effect	NOUN
afbr-241	174	28	on	on	ADP
afbr-241	174	29	return	return	NOUN
afbr-241	174	30	on	on	ADP
afbr-241	174	31	investment	investment	NOUN
afbr-241	174	32	of	of	ADP
afbr-241	174	33	the	the	DET
afbr-241	174	34	selected	select	VERB
afbr-241	174	35	firms	firm	NOUN
afbr-241	174	36	in	in	ADP
afbr-241	174	37	nigeria	nigeria	PROPN
afbr-241	174	38	.	.	PUNCT
afbr-241	175	1	the	the	DET
afbr-241	175	2	positive	positive	ADJ
afbr-241	175	3	effect	effect	NOUN
afbr-241	175	4	of	of	ADP
afbr-241	175	5	the	the	DET
afbr-241	175	6	variables	variable	NOUN
afbr-241	175	7	confirm	confirm	VERB
afbr-241	175	8	the	the	DET
afbr-241	175	9	findings	finding	NOUN
afbr-241	175	10	of	of	ADP
afbr-241	175	11	asuquo	asuquo	NOUN
afbr-241	175	12	,	,	PUNCT
afbr-241	175	13	dada	dada	PROPN
afbr-241	175	14	and	and	CCONJ
afbr-241	175	15	onyeogaziri	onyeogaziri	NOUN
afbr-241	175	16	(	(	PUNCT
afbr-241	175	17	2018)that	2018)that	DET
afbr-241	175	18	economic	economic	ADJ
afbr-241	175	19	performance	performance	NOUN
afbr-241	175	20	disclosure	disclosure	NOUN
afbr-241	175	21	,	,	PUNCT
afbr-241	175	22	environmental	environmental	ADJ
afbr-241	175	23	performance	performance	NOUN
afbr-241	175	24	disclosure	disclosure	NOUN
afbr-241	175	25	and	and	CCONJ
afbr-241	175	26	social	social	ADJ
afbr-241	175	27	performance	performance	NOUN
afbr-241	175	28	disclosure	disclosure	NOUN
afbr-241	175	29	have	have	VERB
afbr-241	175	30	no	no	DET
afbr-241	175	31	significant	significant	ADJ
afbr-241	175	32	effect	effect	NOUN
afbr-241	175	33	on	on	ADP
afbr-241	175	34	return	return	NOUN
afbr-241	175	35	on	on	ADP
afbr-241	175	36	asset	asset	NOUN
afbr-241	175	37	of	of	ADP
afbr-241	175	38	selected	select	VERB
afbr-241	175	39	quoted	quote	VERB
afbr-241	175	40	firms	firm	NOUN
afbr-241	175	41	in	in	ADP
afbr-241	175	42	nigeria	nigeria	PROPN
afbr-241	175	43	.	.	PUNCT
afbr-241	176	1	copyright	copyright	NOUN
afbr-241	176	2	©	©	PROPN
afbr-241	176	3	cc	cc	PROPN
afbr-241	176	4	-	-	PUNCT
afbr-241	176	5	by	by	ADP
afbr-241	176	6	-	-	PUNCT
afbr-241	176	7	nc	nc	PROPN
afbr-241	176	8	2019	2019	NUM
afbr-241	176	9	,	,	PUNCT
afbr-241	176	10	cribfb	cribfb	PROPN
afbr-241	176	11	|	|	ADV
afbr-241	176	12	afbr	afbr	PROPN
afbr-241	176	13	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	ADJ
afbr-241	176	14	australian	australian	ADJ
afbr-241	176	15	finance	finance	PROPN
afbr-241	176	16	&	&	CCONJ
afbr-241	176	17	banking	banking	PROPN
afbr-241	176	18	review	review	PROPN
afbr-241	176	19	vol	vol	NOUN
afbr-241	176	20	.	.	PROPN
afbr-241	177	1	3	3	NUM
afbr-241	177	2	,	,	PUNCT
afbr-241	177	3	no	no	INTJ
afbr-241	177	4	.	.	NOUN
afbr-241	177	5	1	1	NUM
afbr-241	177	6	;	;	PUNCT
afbr-241	177	7	2019	2019	NUM
afbr-241	177	8	9	9	NUM
afbr-241	177	9	findings	finding	NOUN
afbr-241	177	10	of	of	ADP
afbr-241	177	11	the	the	DET
afbr-241	177	12	study	study	NOUN
afbr-241	177	13	show	show	VERB
afbr-241	177	14	that	that	SCONJ
afbr-241	177	15	economic	economic	ADJ
afbr-241	177	16	disclosures	disclosure	NOUN
afbr-241	177	17	do	do	AUX
afbr-241	177	18	not	not	PART
afbr-241	177	19	significantly	significantly	ADV
afbr-241	177	20	affect	affect	VERB
afbr-241	177	21	return	return	NOUN
afbr-241	177	22	on	on	ADP
afbr-241	177	23	equity	equity	NOUN
afbr-241	177	24	of	of	ADP
afbr-241	177	25	selected	select	VERB
afbr-241	177	26	quoted	quote	VERB
afbr-241	177	27	firms	firm	NOUN
afbr-241	177	28	in	in	ADP
afbr-241	177	29	nigeria	nigeria	PROPN
afbr-241	177	30	.	.	PUNCT
afbr-241	178	1	this	this	DET
afbr-241	178	2	result	result	NOUN
afbr-241	178	3	is	be	AUX
afbr-241	178	4	plausible	plausible	ADJ
afbr-241	178	5	in	in	ADP
afbr-241	178	6	real	real	ADJ
afbr-241	178	7	business	business	NOUN
afbr-241	178	8	situations	situation	NOUN
afbr-241	178	9	.	.	PUNCT
afbr-241	179	1	the	the	DET
afbr-241	179	2	performance	performance	NOUN
afbr-241	179	3	of	of	ADP
afbr-241	179	4	firms	firm	NOUN
afbr-241	179	5	depend	depend	VERB
afbr-241	179	6	heavily	heavily	ADV
afbr-241	179	7	on	on	ADP
afbr-241	179	8	firms	firm	NOUN
afbr-241	179	9	pricing	pricing	NOUN
afbr-241	179	10	and	and	CCONJ
afbr-241	179	11	volume	volume	NOUN
afbr-241	179	12	of	of	ADP
afbr-241	179	13	sale	sale	NOUN
afbr-241	179	14	rather	rather	ADV
afbr-241	179	15	than	than	ADP
afbr-241	179	16	disclosures	disclosure	NOUN
afbr-241	179	17	of	of	ADP
afbr-241	179	18	figures	figure	NOUN
afbr-241	179	19	from	from	ADP
afbr-241	179	20	previous	previous	ADJ
afbr-241	179	21	financial	financial	ADJ
afbr-241	179	22	periods	period	NOUN
afbr-241	179	23	.	.	PUNCT
afbr-241	180	1	this	this	DET
afbr-241	180	2	result	result	NOUN
afbr-241	180	3	contradicts	contradict	VERB
afbr-241	180	4	the	the	DET
afbr-241	180	5	findings	finding	NOUN
afbr-241	180	6	of	of	ADP
afbr-241	180	7	makori	makori	NOUN
afbr-241	180	8	and	and	CCONJ
afbr-241	180	9	jagongo	jagongo	NOUN
afbr-241	180	10	(	(	PUNCT
afbr-241	180	11	2013	2013	NUM
afbr-241	180	12	)	)	PUNCT
afbr-241	180	13	,	,	PUNCT
afbr-241	180	14	who	who	PRON
afbr-241	180	15	posited	posit	VERB
afbr-241	180	16	that	that	SCONJ
afbr-241	180	17	environmental	environmental	ADJ
afbr-241	180	18	accounting	accounting	NOUN
afbr-241	180	19	has	have	VERB
afbr-241	180	20	a	a	DET
afbr-241	180	21	significant	significant	ADJ
afbr-241	180	22	influence	influence	NOUN
afbr-241	180	23	on	on	ADP
afbr-241	180	24	profitability	profitability	NOUN
afbr-241	180	25	in	in	ADP
afbr-241	180	26	india	india	PROPN
afbr-241	180	27	.	.	PUNCT
afbr-241	181	1	the	the	DET
afbr-241	181	2	authors	author	NOUN
afbr-241	181	3	argued	argue	VERB
afbr-241	181	4	that	that	SCONJ
afbr-241	181	5	disclosing	disclose	VERB
afbr-241	181	6	firm	firm	NOUN
afbr-241	181	7	’	'	PUNCT
afbr-241	181	8	activities	activity	NOUN
afbr-241	181	9	carried	carry	VERB
afbr-241	181	10	out	out	ADP
afbr-241	181	11	for	for	ADP
afbr-241	181	12	the	the	DET
afbr-241	181	13	community	community	NOUN
afbr-241	181	14	it	it	PRON
afbr-241	181	15	is	be	AUX
afbr-241	181	16	domiciled	domicile	VERB
afbr-241	181	17	influences	influence	NOUN
afbr-241	181	18	the	the	DET
afbr-241	181	19	customers	customer	NOUN
afbr-241	181	20	’	’	PART
afbr-241	181	21	patronage	patronage	NOUN
afbr-241	181	22	of	of	ADP
afbr-241	181	23	firms	firm	NOUN
afbr-241	181	24	’	'	PUNCT
afbr-241	181	25	products	product	NOUN
afbr-241	181	26	.	.	PUNCT
afbr-241	182	1	the	the	DET
afbr-241	182	2	findings	finding	NOUN
afbr-241	182	3	also	also	ADV
afbr-241	182	4	showed	show	VERB
afbr-241	182	5	that	that	SCONJ
afbr-241	182	6	environment	environment	NOUN
afbr-241	182	7	disclosure	disclosure	NOUN
afbr-241	182	8	have	have	VERB
afbr-241	182	9	effect	effect	NOUN
afbr-241	182	10	on	on	ADP
afbr-241	182	11	earnings	earning	NOUN
afbr-241	182	12	per	per	ADP
afbr-241	182	13	share	share	NOUN
afbr-241	182	14	.	.	PUNCT
afbr-241	183	1	this	this	DET
afbr-241	183	2	finding	finding	NOUN
afbr-241	183	3	contradicts	contradict	VERB
afbr-241	183	4	the	the	DET
afbr-241	183	5	position	position	NOUN
afbr-241	183	6	of	of	ADP
afbr-241	183	7	murray	murray	PROPN
afbr-241	183	8	,	,	PUNCT
afbr-241	183	9	sinclair	sinclair	NOUN
afbr-241	183	10	,	,	PUNCT
afbr-241	183	11	power	power	NOUN
afbr-241	183	12	and	and	CCONJ
afbr-241	183	13	gray	gray	ADJ
afbr-241	183	14	(	(	PUNCT
afbr-241	183	15	2006	2006	NUM
afbr-241	183	16	)	)	PUNCT
afbr-241	183	17	,	,	PUNCT
afbr-241	183	18	who	who	PRON
afbr-241	183	19	posited	posit	VERB
afbr-241	183	20	social	social	ADJ
afbr-241	183	21	and	and	CCONJ
afbr-241	183	22	environmental	environmental	ADJ
afbr-241	183	23	performance	performance	NOUN
afbr-241	183	24	disclosures	disclosure	NOUN
afbr-241	183	25	do	do	AUX
afbr-241	183	26	not	not	PART
afbr-241	183	27	significantly	significantly	ADV
afbr-241	183	28	affect	affect	VERB
afbr-241	183	29	financial	financial	ADJ
afbr-241	183	30	market	market	NOUN
afbr-241	183	31	performance	performance	NOUN
afbr-241	183	32	in	in	ADP
afbr-241	183	33	uk	uk	PROPN
afbr-241	183	34	companies	company	NOUN
afbr-241	183	35	the	the	DET
afbr-241	183	36	result	result	NOUN
afbr-241	183	37	shows	show	VERB
afbr-241	183	38	that	that	SCONJ
afbr-241	183	39	social	social	ADJ
afbr-241	183	40	disclosures	disclosure	NOUN
afbr-241	183	41	significantly	significantly	ADV
afbr-241	183	42	affect	affect	VERB
afbr-241	183	43	return	return	NOUN
afbr-241	183	44	on	on	ADP
afbr-241	183	45	investment	investment	NOUN
afbr-241	183	46	of	of	ADP
afbr-241	183	47	firms	firm	NOUN
afbr-241	183	48	.	.	PUNCT
afbr-241	184	1	the	the	DET
afbr-241	184	2	social	social	ADJ
afbr-241	184	3	expenditure	expenditure	NOUN
afbr-241	184	4	carried	carry	VERB
afbr-241	184	5	out	out	ADP
afbr-241	184	6	by	by	ADP
afbr-241	184	7	the	the	DET
afbr-241	184	8	company	company	NOUN
afbr-241	184	9	is	be	AUX
afbr-241	184	10	usually	usually	ADV
afbr-241	184	11	a	a	DET
afbr-241	184	12	small	small	ADJ
afbr-241	184	13	part	part	NOUN
afbr-241	184	14	of	of	ADP
afbr-241	184	15	the	the	DET
afbr-241	184	16	firms	firm	NOUN
afbr-241	184	17	’	’	PART
afbr-241	184	18	total	total	ADJ
afbr-241	184	19	expense	expense	NOUN
afbr-241	184	20	that	that	PRON
afbr-241	184	21	is	be	AUX
afbr-241	184	22	used	use	VERB
afbr-241	184	23	to	to	PART
afbr-241	184	24	obtain	obtain	VERB
afbr-241	184	25	profits	profit	NOUN
afbr-241	184	26	of	of	ADP
afbr-241	184	27	the	the	DET
afbr-241	184	28	firm	firm	NOUN
afbr-241	184	29	.	.	PUNCT
afbr-241	185	1	this	this	DET
afbr-241	185	2	result	result	NOUN
afbr-241	185	3	confirms	confirm	VERB
afbr-241	185	4	olayinka	olayinka	NOUN
afbr-241	185	5	and	and	CCONJ
afbr-241	185	6	temitope	temitope	NOUN
afbr-241	185	7	(	(	PUNCT
afbr-241	185	8	2011	2011	NUM
afbr-241	185	9	)	)	PUNCT
afbr-241	185	10	results	result	VERB
afbr-241	185	11	that	that	SCONJ
afbr-241	185	12	corporate	corporate	ADJ
afbr-241	185	13	social	social	ADJ
afbr-241	185	14	responsibility	responsibility	NOUN
afbr-241	185	15	disclosures	disclosure	NOUN
afbr-241	185	16	significantly	significantly	ADV
afbr-241	185	17	affect	affect	VERB
afbr-241	185	18	financial	financial	ADJ
afbr-241	185	19	performance	performance	NOUN
afbr-241	185	20	of	of	ADP
afbr-241	185	21	firms	firm	NOUN
afbr-241	185	22	.	.	PUNCT
afbr-241	186	1	the	the	DET
afbr-241	186	2	social	social	ADJ
afbr-241	186	3	expenditure	expenditure	NOUN
afbr-241	186	4	carried	carry	VERB
afbr-241	186	5	out	out	ADP
afbr-241	186	6	by	by	ADP
afbr-241	186	7	the	the	DET
afbr-241	186	8	company	company	NOUN
afbr-241	186	9	is	be	AUX
afbr-241	186	10	usually	usually	ADV
afbr-241	186	11	a	a	DET
afbr-241	186	12	small	small	ADJ
afbr-241	186	13	part	part	NOUN
afbr-241	186	14	of	of	ADP
afbr-241	186	15	the	the	DET
afbr-241	186	16	firms	firm	NOUN
afbr-241	186	17	’	’	PART
afbr-241	186	18	total	total	ADJ
afbr-241	186	19	expense	expense	NOUN
afbr-241	186	20	that	that	PRON
afbr-241	186	21	this	this	PRON
afbr-241	186	22	used	use	VERB
afbr-241	186	23	to	to	PART
afbr-241	186	24	obtain	obtain	VERB
afbr-241	186	25	profits	profit	NOUN
afbr-241	186	26	of	of	ADP
afbr-241	186	27	the	the	DET
afbr-241	186	28	firm	firm	NOUN
afbr-241	186	29	.	.	PUNCT
afbr-241	187	1	5	5	X
afbr-241	187	2	.	.	X
afbr-241	187	3	conclusion	conclusion	NOUN
afbr-241	187	4	and	and	CCONJ
afbr-241	187	5	recommendations	recommendation	NOUN
afbr-241	187	6	generally	generally	ADV
afbr-241	187	7	,	,	PUNCT
afbr-241	187	8	disclosures	disclosure	NOUN
afbr-241	187	9	about	about	ADP
afbr-241	187	10	issues	issue	NOUN
afbr-241	187	11	away	away	ADV
afbr-241	187	12	from	from	ADP
afbr-241	187	13	mandatory	mandatory	ADJ
afbr-241	187	14	requirements	requirement	NOUN
afbr-241	187	15	of	of	ADP
afbr-241	187	16	the	the	DET
afbr-241	187	17	regulatory	regulatory	ADJ
afbr-241	187	18	standards	standard	NOUN
afbr-241	187	19	do	do	AUX
afbr-241	187	20	not	not	PART
afbr-241	187	21	significantly	significantly	ADV
afbr-241	187	22	affect	affect	VERB
afbr-241	187	23	profits	profit	NOUN
afbr-241	187	24	as	as	SCONJ
afbr-241	187	25	seen	see	VERB
afbr-241	187	26	by	by	ADP
afbr-241	187	27	the	the	DET
afbr-241	187	28	results	result	NOUN
afbr-241	187	29	of	of	ADP
afbr-241	187	30	this	this	DET
afbr-241	187	31	research	research	NOUN
afbr-241	187	32	.	.	PUNCT
afbr-241	188	1	stakeholders	stakeholder	NOUN
afbr-241	188	2	look	look	VERB
afbr-241	188	3	out	out	ADP
afbr-241	188	4	for	for	ADP
afbr-241	188	5	information	information	NOUN
afbr-241	188	6	about	about	ADP
afbr-241	188	7	the	the	DET
afbr-241	188	8	trading	trading	NOUN
afbr-241	188	9	activities	activity	NOUN
afbr-241	188	10	and	and	CCONJ
afbr-241	188	11	valuation	valuation	NOUN
afbr-241	188	12	measures	measure	NOUN
afbr-241	188	13	of	of	ADP
afbr-241	188	14	items	item	NOUN
afbr-241	188	15	in	in	ADP
afbr-241	188	16	the	the	DET
afbr-241	188	17	financial	financial	ADJ
afbr-241	188	18	statement	statement	NOUN
afbr-241	188	19	,	,	PUNCT
afbr-241	188	20	though	though	SCONJ
afbr-241	188	21	sustainability	sustainability	NOUN
afbr-241	188	22	reporting	report	VERB
afbr-241	188	23	highlights	highlight	NOUN
afbr-241	188	24	areas	area	NOUN
afbr-241	188	25	of	of	ADP
afbr-241	188	26	new	new	ADJ
afbr-241	188	27	interest	interest	NOUN
afbr-241	188	28	in	in	ADP
afbr-241	188	29	financial	financial	ADJ
afbr-241	188	30	accounting	accounting	NOUN
afbr-241	188	31	which	which	PRON
afbr-241	188	32	may	may	AUX
afbr-241	188	33	eventually	eventually	ADV
afbr-241	188	34	become	become	VERB
afbr-241	188	35	significant	significant	ADJ
afbr-241	188	36	variables	variable	NOUN
afbr-241	188	37	that	that	PRON
afbr-241	188	38	influence	influence	NOUN
afbr-241	188	39	performance	performance	NOUN
afbr-241	188	40	measures	measure	NOUN
afbr-241	188	41	of	of	ADP
afbr-241	188	42	companies	company	NOUN
afbr-241	188	43	.	.	PUNCT
afbr-241	189	1	sustainability	sustainability	NOUN
afbr-241	189	2	reporting	reporting	NOUN
afbr-241	189	3	provides	provide	VERB
afbr-241	189	4	a	a	DET
afbr-241	189	5	framework	framework	NOUN
afbr-241	189	6	to	to	PART
afbr-241	189	7	create	create	VERB
afbr-241	189	8	value	value	NOUN
afbr-241	189	9	for	for	ADP
afbr-241	189	10	stakeholders	stakeholder	NOUN
afbr-241	189	11	which	which	PRON
afbr-241	189	12	translates	translate	VERB
afbr-241	189	13	to	to	ADP
afbr-241	189	14	satisfying	satisfy	VERB
afbr-241	189	15	the	the	DET
afbr-241	189	16	interest	interest	NOUN
afbr-241	189	17	of	of	ADP
afbr-241	189	18	diverse	diverse	ADJ
afbr-241	189	19	group	group	NOUN
afbr-241	189	20	of	of	ADP
afbr-241	189	21	stakeholders	stakeholder	NOUN
afbr-241	189	22	.	.	PUNCT
afbr-241	190	1	this	this	DET
afbr-241	190	2	work	work	NOUN
afbr-241	190	3	is	be	AUX
afbr-241	190	4	anchored	anchor	VERB
afbr-241	190	5	on	on	ADP
afbr-241	190	6	stakeholder	stakeholder	NOUN
afbr-241	190	7	theory	theory	NOUN
afbr-241	190	8	since	since	SCONJ
afbr-241	190	9	it	it	PRON
afbr-241	190	10	is	be	AUX
afbr-241	190	11	propagated	propagate	VERB
afbr-241	190	12	by	by	ADP
afbr-241	190	13	stakeholder	stakeholder	NOUN
afbr-241	190	14	theory	theory	NOUN
afbr-241	190	15	that	that	SCONJ
afbr-241	190	16	managers	manager	NOUN
afbr-241	190	17	should	should	AUX
afbr-241	190	18	manage	manage	VERB
afbr-241	190	19	a	a	DET
afbr-241	190	20	firm	firm	NOUN
afbr-241	190	21	for	for	ADP
afbr-241	190	22	the	the	DET
afbr-241	190	23	benefit	benefit	NOUN
afbr-241	190	24	of	of	ADP
afbr-241	190	25	all	all	DET
afbr-241	190	26	stakeholders	stakeholder	NOUN
afbr-241	190	27	.	.	PUNCT
afbr-241	191	1	this	this	PRON
afbr-241	191	2	is	be	AUX
afbr-241	191	3	in	in	ADP
afbr-241	191	4	agreement	agreement	NOUN
afbr-241	191	5	with	with	ADP
afbr-241	191	6	legitimacy	legitimacy	NOUN
afbr-241	191	7	theory	theory	NOUN
afbr-241	191	8	which	which	PRON
afbr-241	191	9	emphasize	emphasize	VERB
afbr-241	191	10	that	that	SCONJ
afbr-241	191	11	organizations	organization	NOUN
afbr-241	191	12	continually	continually	ADV
afbr-241	191	13	seek	seek	VERB
afbr-241	191	14	to	to	PART
afbr-241	191	15	ensure	ensure	VERB
afbr-241	191	16	that	that	SCONJ
afbr-241	191	17	they	they	PRON
afbr-241	191	18	operate	operate	VERB
afbr-241	191	19	within	within	ADP
afbr-241	191	20	the	the	DET
afbr-241	191	21	bounds	bound	NOUN
afbr-241	191	22	,	,	PUNCT
afbr-241	191	23	norms	norm	NOUN
afbr-241	191	24	and	and	CCONJ
afbr-241	191	25	expectations	expectation	NOUN
afbr-241	191	26	of	of	ADP
afbr-241	191	27	their	their	PRON
afbr-241	191	28	societies	society	NOUN
afbr-241	191	29	and	and	CCONJ
afbr-241	191	30	therefore	therefore	ADV
afbr-241	191	31	,	,	PUNCT
afbr-241	191	32	a	a	DET
afbr-241	191	33	company	company	NOUN
afbr-241	191	34	should	should	AUX
afbr-241	191	35	maintain	maintain	VERB
afbr-241	191	36	its	its	PRON
afbr-241	191	37	survival	survival	NOUN
afbr-241	191	38	and	and	CCONJ
afbr-241	191	39	continuity	continuity	NOUN
afbr-241	191	40	by	by	ADP
afbr-241	191	41	voluntarily	voluntarily	ADV
afbr-241	191	42	disclosing	disclose	VERB
afbr-241	191	43	detailed	detailed	ADJ
afbr-241	191	44	information	information	NOUN
afbr-241	191	45	to	to	ADP
afbr-241	191	46	stakeholders	stakeholder	NOUN
afbr-241	191	47	to	to	PART
afbr-241	191	48	prove	prove	VERB
afbr-241	191	49	it	it	PRON
afbr-241	191	50	is	be	AUX
afbr-241	191	51	a	a	DET
afbr-241	191	52	good	good	ADJ
afbr-241	191	53	citizen	citizen	NOUN
afbr-241	191	54	.	.	PUNCT
afbr-241	192	1	from	from	ADP
afbr-241	192	2	the	the	DET
afbr-241	192	3	findings	finding	NOUN
afbr-241	192	4	,	,	PUNCT
afbr-241	192	5	the	the	DET
afbr-241	192	6	study	study	NOUN
afbr-241	192	7	concludes	conclude	VERB
afbr-241	192	8	that	that	SCONJ
afbr-241	192	9	there	there	PRON
afbr-241	192	10	is	be	VERB
afbr-241	192	11	significant	significant	ADJ
afbr-241	192	12	relationship	relationship	NOUN
afbr-241	192	13	between	between	ADP
afbr-241	192	14	sustainable	sustainable	ADJ
afbr-241	192	15	reporting	reporting	NOUN
afbr-241	192	16	and	and	CCONJ
afbr-241	192	17	profitability	profitability	NOUN
afbr-241	192	18	of	of	ADP
afbr-241	192	19	quoted	quote	VERB
afbr-241	192	20	firms	firm	NOUN
afbr-241	192	21	in	in	ADP
afbr-241	192	22	nigeria	nigeria	PROPN
afbr-241	192	23	.	.	PUNCT
afbr-241	193	1	it	it	PRON
afbr-241	193	2	therefore	therefore	ADV
afbr-241	193	3	recommends	recommend	VERB
afbr-241	193	4	that	that	SCONJ
afbr-241	193	5	:	:	PUNCT
afbr-241	193	6			PROPN
afbr-241	193	7	operating	operating	NOUN
afbr-241	193	8	environment	environment	NOUN
afbr-241	193	9	of	of	ADP
afbr-241	193	10	the	the	DET
afbr-241	193	11	firms	firm	NOUN
afbr-241	193	12	should	should	AUX
afbr-241	193	13	be	be	AUX
afbr-241	193	14	well	well	ADV
afbr-241	193	15	examined	examine	VERB
afbr-241	193	16	and	and	CCONJ
afbr-241	193	17	policies	policy	NOUN
afbr-241	193	18	should	should	AUX
afbr-241	193	19	be	be	AUX
afbr-241	193	20	advanced	advanced	ADJ
afbr-241	193	21	to	to	PART
afbr-241	193	22	manage	manage	VERB
afbr-241	193	23	factors	factor	NOUN
afbr-241	193	24	such	such	ADJ
afbr-241	193	25	as	as	ADP
afbr-241	193	26	economic	economic	ADJ
afbr-241	193	27	,	,	PUNCT
afbr-241	193	28	social	social	ADJ
afbr-241	193	29	,	,	PUNCT
afbr-241	193	30	environmental	environmental	ADJ
afbr-241	193	31	and	and	CCONJ
afbr-241	193	32	corporate	corporate	ADJ
afbr-241	193	33	governance	governance	NOUN
afbr-241	193	34	to	to	PART
afbr-241	193	35	leverage	leverage	VERB
afbr-241	193	36	the	the	DET
afbr-241	193	37	environmental	environmental	ADJ
afbr-241	193	38	challenges	challenge	NOUN
afbr-241	193	39	and	and	CCONJ
afbr-241	193	40	enhance	enhance	VERB
afbr-241	193	41	profitability	profitability	NOUN
afbr-241	193	42	.	.	PUNCT
afbr-241	194	1			PUNCT
afbr-241	195	1	companies	company	NOUN
afbr-241	195	2	should	should	AUX
afbr-241	195	3	ensure	ensure	VERB
afbr-241	195	4	strict	strict	ADJ
afbr-241	195	5	compliance	compliance	NOUN
afbr-241	195	6	to	to	ADP
afbr-241	195	7	all	all	DET
afbr-241	195	8	form	form	NOUN
afbr-241	195	9	of	of	ADP
afbr-241	195	10	sustainability	sustainability	NOUN
afbr-241	195	11	reporting	reporting	NOUN
afbr-241	195	12	,	,	PUNCT
afbr-241	195	13	all	all	PRON
afbr-241	195	14	cost	cost	VERB
afbr-241	195	15	incurred	incur	VERB
afbr-241	195	16	in	in	ADP
afbr-241	195	17	the	the	DET
afbr-241	195	18	process	process	NOUN
afbr-241	195	19	of	of	ADP
afbr-241	195	20	business	business	NOUN
afbr-241	195	21	transaction	transaction	NOUN
afbr-241	195	22	should	should	AUX
afbr-241	195	23	be	be	AUX
afbr-241	195	24	properly	properly	ADV
afbr-241	195	25	reported	report	VERB
afbr-241	195	26	in	in	ADP
afbr-241	195	27	the	the	DET
afbr-241	195	28	financial	financial	ADJ
afbr-241	195	29	statement	statement	NOUN
afbr-241	195	30	and	and	CCONJ
afbr-241	195	31	accounted	account	VERB
afbr-241	195	32	for	for	ADP
afbr-241	195	33	to	to	PART
afbr-241	195	34	enhance	enhance	VERB
afbr-241	195	35	profitability	profitability	NOUN
afbr-241	195	36	of	of	ADP
afbr-241	195	37	the	the	DET
afbr-241	195	38	firm	firm	NOUN
afbr-241	195	39	.	.	PUNCT
afbr-241	196	1	references	reference	NOUN
afbr-241	196	2	aggarwal	aggarwal	PROPN
afbr-241	196	3	,	,	PUNCT
afbr-241	196	4	p.	p.	NOUN
afbr-241	196	5	(	(	PUNCT
afbr-241	196	6	2013	2013	NUM
afbr-241	196	7	)	)	PUNCT
afbr-241	196	8	.	.	PUNCT
afbr-241	197	1	impact	impact	NOUN
afbr-241	197	2	of	of	ADP
afbr-241	197	3	sustainability	sustainability	NOUN
afbr-241	197	4	performance	performance	NOUN
afbr-241	197	5	of	of	ADP
afbr-241	197	6	company	company	NOUN
afbr-241	197	7	on	on	ADP
afbr-241	197	8	its	its	PRON
afbr-241	197	9	financial	financial	ADJ
afbr-241	197	10	performance	performance	NOUN
afbr-241	197	11	.	.	PUNCT
afbr-241	198	1	a	a	DET
afbr-241	198	2	study	study	NOUN
afbr-241	198	3	of	of	ADP
afbr-241	198	4	listed	list	VERB
afbr-241	198	5	indian	indian	ADJ
afbr-241	198	6	companies.global	companies.global	PROPN
afbr-241	198	7	journal	journal	NOUN
afbr-241	198	8	of	of	ADP
afbr-241	198	9	management	management	NOUN
afbr-241	198	10	and	and	CCONJ
afbr-241	198	11	business	business	NOUN
afbr-241	198	12	research	research	NOUN
afbr-241	198	13	finance	finance	NOUN
afbr-241	198	14	,	,	PUNCT
afbr-241	198	15	13	13	NUM
afbr-241	198	16	(	(	PUNCT
afbr-241	198	17	11	11	NUM
afbr-241	198	18	)	)	PUNCT
afbr-241	198	19	,	,	PUNCT
afbr-241	198	20	6169	6169	NUM
afbr-241	198	21	.	.	PUNCT
afbr-241	199	1	aondoakaa	aondoakaa	PROPN
afbr-241	199	2	,	,	PUNCT
afbr-241	199	3	k.	k.	PROPN
afbr-241	199	4	(	(	PUNCT
afbr-241	199	5	2015	2015	NUM
afbr-241	199	6	)	)	PUNCT
afbr-241	199	7	.	.	PUNCT
afbr-241	200	1	impact	impact	NOUN
afbr-241	200	2	of	of	ADP
afbr-241	200	3	sustainability	sustainability	NOUN
afbr-241	200	4	reporting	report	VERB
afbr-241	200	5	on	on	ADP
afbr-241	200	6	corporate	corporate	ADJ
afbr-241	200	7	performance	performance	NOUN
afbr-241	200	8	of	of	ADP
afbr-241	200	9	selected	select	VERB
afbr-241	200	10	quoted	quote	VERB
afbr-241	200	11	companies	company	NOUN
afbr-241	200	12	in	in	ADP
afbr-241	200	13	nigeria	nigeria	PROPN
afbr-241	200	14	(	(	PUNCT
afbr-241	200	15	doctoral	doctoral	ADJ
afbr-241	200	16	dissertation	dissertation	NOUN
afbr-241	200	17	)	)	PUNCT
afbr-241	200	18	asuquo	asuquo	NOUN
afbr-241	200	19	,	,	PUNCT
afbr-241	200	20	a	a	DET
afbr-241	200	21	i	i	PROPN
afbr-241	200	22	,	,	PUNCT
afbr-241	200	23	dada	dada	PROPN
afbr-241	200	24	e.	e.	PROPN
afbr-241	200	25	t.	t.	PROPN
afbr-241	200	26	,	,	PUNCT
afbr-241	200	27	&	&	CCONJ
afbr-241	200	28	onyeogaziri	onyeogaziri	PROPN
afbr-241	200	29	u.	u.	VERB
afbr-241	200	30	r.(2018).the	r.(2018).the	DET
afbr-241	200	31	effect	effect	NOUN
afbr-241	200	32	of	of	ADP
afbr-241	200	33	sustainability	sustainability	NOUN
afbr-241	200	34	reporting	report	VERB
afbr-241	200	35	on	on	ADP
afbr-241	200	36	corporate	corporate	ADJ
afbr-241	200	37	performance	performance	NOUN
afbr-241	200	38	of	of	ADP
afbr-241	200	39	selected	select	VERB
afbr-241	200	40	quoted	quote	VERB
afbr-241	200	41	brewery	brewery	NOUN
afbr-241	200	42	firms	firm	NOUN
afbr-241	200	43	in	in	ADP
afbr-241	200	44	nigeria	nigeria	PROPN
afbr-241	200	45	.	.	PUNCT
afbr-241	201	1	babalola	babalola	PROPN
afbr-241	201	2	.	.	PUNCT
afbr-241	201	3	&	&	CCONJ
afbr-241	201	4	abiodun	abiodun	PROPN
afbr-241	201	5	,	,	PUNCT
afbr-241	201	6	y.	y.	PROPN
afbr-241	201	7	(	(	PUNCT
afbr-241	201	8	2012	2012	NUM
afbr-241	201	9	)	)	PUNCT
afbr-241	201	10	.	.	PUNCT
afbr-241	202	1	the	the	DET
afbr-241	202	2	impact	impact	NOUN
afbr-241	202	3	of	of	ADP
afbr-241	202	4	corporate	corporate	ADJ
afbr-241	202	5	social	social	ADJ
afbr-241	202	6	responsibility	responsibility	NOUN
afbr-241	202	7	on	on	ADP
afbr-241	202	8	firms‟	firms‟	NOUN
afbr-241	202	9	profitability	profitability	NOUN
afbr-241	202	10	in	in	ADP
afbr-241	202	11	nigeria	nigeria	PROPN
afbr-241	202	12	.	.	PUNCT
afbr-241	203	1	european	european	PROPN
afbr-241	203	2	journal	journal	PROPN
afbr-241	203	3	of	of	ADP
afbr-241	203	4	economics	economic	NOUN
afbr-241	203	5	,	,	PUNCT
afbr-241	203	6	finance	finance	NOUN
afbr-241	203	7	and	and	CCONJ
afbr-241	203	8	administrative	administrative	ADJ
afbr-241	203	9	sciences	science	NOUN
afbr-241	203	10	,	,	PUNCT
afbr-241	203	11	45(1	45(1	NOUN
afbr-241	203	12	)	)	PUNCT
afbr-241	203	13	,	,	PUNCT
afbr-241	203	14	39	39	NUM
afbr-241	203	15	-	-	SYM
afbr-241	203	16	50	50	NUM
afbr-241	203	17	.	.	PUNCT
afbr-241	204	1	burhan	burhan	PROPN
afbr-241	204	2	,	,	PUNCT
afbr-241	204	3	a.	a.	PROPN
afbr-241	204	4	h.	h.	PROPN
afbr-241	204	5	,	,	PUNCT
afbr-241	204	6	&	&	CCONJ
afbr-241	204	7	rahmanti	rahmanti	PROPN
afbr-241	204	8	,	,	PUNCT
afbr-241	204	9	a	a	DET
afbr-241	204	10	(	(	PUNCT
afbr-241	204	11	2012	2012	NUM
afbr-241	204	12	)	)	PUNCT
afbr-241	204	13	.	.	PUNCT
afbr-241	205	1	the	the	DET
afbr-241	205	2	impact	impact	NOUN
afbr-241	205	3	of	of	ADP
afbr-241	205	4	sustainability	sustainability	NOUN
afbr-241	205	5	reporting	report	VERB
afbr-241	205	6	on	on	ADP
afbr-241	205	7	company	company	NOUN
afbr-241	205	8	performance	performance	NOUN
afbr-241	205	9	,	,	PUNCT
afbr-241	205	10	journal	journal	NOUN
afbr-241	205	11	of	of	ADP
afbr-241	205	12	economics	economic	NOUN
afbr-241	205	13	,	,	PUNCT
afbr-241	205	14	business	business	NOUN
afbr-241	205	15	,	,	PUNCT
afbr-241	205	16	and	and	CCONJ
afbr-241	205	17	accountancy	accountancy	NOUN
afbr-241	205	18	ventra	ventra	NOUN
afbr-241	205	19	15	15	NUM
afbr-241	205	20	(	(	PUNCT
afbr-241	205	21	2	2	NUM
afbr-241	205	22	)	)	PUNCT
afbr-241	205	23	,	,	PUNCT
afbr-241	205	24	257	257	NUM
afbr-241	205	25	–	–	PUNCT
afbr-241	205	26	272	272	NUM
afbr-241	205	27	.	.	PUNCT
afbr-241	206	1	deegan	deegan	PROPN
afbr-241	206	2	,	,	PUNCT
afbr-241	206	3	c.	c.	PROPN
afbr-241	206	4	(	(	PUNCT
afbr-241	206	5	2007	2007	NUM
afbr-241	206	6	)	)	PUNCT
afbr-241	206	7	.	.	PUNCT
afbr-241	207	1	organizational	organizational	ADJ
afbr-241	207	2	legitimacy	legitimacy	NOUN
afbr-241	207	3	as	as	ADP
afbr-241	207	4	a	a	DET
afbr-241	207	5	motive	motive	NOUN
afbr-241	207	6	for	for	ADP
afbr-241	207	7	sustainability	sustainability	NOUN
afbr-241	207	8	reporting	reporting	NOUN
afbr-241	207	9	,	,	PUNCT
afbr-241	207	10	in	in	ADP
afbr-241	207	11	unerman	unerman	PROPN
afbr-241	207	12	,	,	PUNCT
afbr-241	207	13	j.	j.	PROPN
afbr-241	207	14	,	,	PUNCT
afbr-241	207	15	duke	duke	PROPN
afbr-241	207	16	ii	ii	PROPN
afbr-241	207	17	,	,	PUNCT
afbr-241	207	18	j.	j.	PROPN
afbr-241	207	19	&	&	CCONJ
afbr-241	207	20	kankpang	kankpang	PROPN
afbr-241	207	21	,	,	PUNCT
afbr-241	207	22	k.	k.	PROPN
afbr-241	207	23	(	(	PUNCT
afbr-241	207	24	2013	2013	NUM
afbr-241	207	25	)	)	PUNCT
afbr-241	207	26	.	.	PUNCT
afbr-241	208	1	implications	implication	NOUN
afbr-241	208	2	of	of	ADP
afbr-241	208	3	corporate	corporate	ADJ
afbr-241	208	4	social	social	ADJ
afbr-241	208	5	responsibility	responsibility	NOUN
afbr-241	208	6	for	for	ADP
afbr-241	208	7	the	the	DET
afbr-241	208	8	performance	performance	NOUN
afbr-241	208	9	of	of	ADP
afbr-241	208	10	nigerian	nigerian	ADJ
afbr-241	208	11	firms	firm	NOUN
afbr-241	208	12	,	,	PUNCT
afbr-241	208	13	advances	advance	NOUN
afbr-241	208	14	in	in	ADP
afbr-241	208	15	management	management	NOUN
afbr-241	208	16	&	&	CCONJ
afbr-241	208	17	appliedeconomics	appliedeconomic	NOUN
afbr-241	208	18	,	,	PUNCT
afbr-241	208	19	3	3	NUM
afbr-241	208	20	(	(	PUNCT
afbr-241	208	21	5	5	NUM
afbr-241	208	22	)	)	PUNCT
afbr-241	208	23	.	.	PUNCT
afbr-241	209	1	73	73	NUM
afbr-241	209	2	-	-	SYM
afbr-241	209	3	87	87	NUM
afbr-241	209	4	.	.	PUNCT
afbr-241	210	1	fontraine	fontraine	PROPN
afbr-241	210	2	,	,	PUNCT
afbr-241	210	3	c.	c.	PROPN
afbr-241	210	4	,	,	PUNCT
afbr-241	210	5	harman	harman	PROPN
afbr-241	210	6	,	,	PUNCT
afbr-241	210	7	a.	a.	PROPN
afbr-241	210	8	,	,	PUNCT
afbr-241	210	9	&	&	CCONJ
afbr-241	210	10	schmid	schmid	PROPN
afbr-241	210	11	,	,	PUNCT
afbr-241	210	12	s.	s.	PROPN
afbr-241	210	13	(	(	PUNCT
afbr-241	210	14	2006	2006	NUM
afbr-241	210	15	)	)	PUNCT
afbr-241	210	16	.	.	PUNCT
afbr-241	211	1	the	the	DET
afbr-241	211	2	stakeholder	stakeholder	NOUN
afbr-241	211	3	theory	theory	NOUN
afbr-241	211	4	.	.	PUNCT
afbr-241	212	1	retrieved	retrieve	VERB
afbr-241	212	2	from	from	ADP
afbr-241	212	3	http://www.edalys.fr/documents/stakeholders%20theory.pdf	http://www.edalys.fr/documents/stakeholders%20theory.pdf	NOUN
afbr-241	212	4	on	on	ADP
afbr-241	212	5	22nd	22nd	PROPN
afbr-241	212	6	february	february	PROPN
afbr-241	212	7	,	,	PUNCT
afbr-241	212	8	2018	2018	NUM
afbr-241	212	9	.	.	PUNCT
afbr-241	213	1	10	10	NUM
afbr-241	213	2	ivan	ivan	PROPN
afbr-241	213	3	,	,	PUNCT
afbr-241	213	4	o.r	o.r	PROPN
afbr-241	213	5	.	.	PROPN
afbr-241	213	6	(	(	PUNCT
afbr-241	213	7	2009	2009	NUM
afbr-241	213	8	)	)	PUNCT
afbr-241	213	9	.	.	PUNCT
afbr-241	214	1	sustainability	sustainability	NOUN
afbr-241	214	2	in	in	ADP
afbr-241	214	3	accounting	accounting	NOUN
afbr-241	214	4	basis	basis	NOUN
afbr-241	214	5	:	:	PUNCT
afbr-241	214	6	a	a	DET
afbr-241	214	7	conceptual	conceptual	ADJ
afbr-241	214	8	framework	framework	NOUN
afbr-241	214	9	.	.	PUNCT
afbr-241	215	1	annales	annale	NOUN
afbr-241	215	2	universittatis	universittatis	NOUN
afbr-241	215	3	apulensis	apulensis	NOUN
afbr-241	215	4	oeconomica	oeconomica	NOUN
afbr-241	215	5	11	11	NUM
afbr-241	215	6	(	(	PUNCT
afbr-241	215	7	1	1	NUM
afbr-241	215	8	)	)	PUNCT
afbr-241	215	9	,	,	PUNCT
afbr-241	215	10	106	106	NUM
afbr-241	215	11	-	-	SYM
afbr-241	215	12	116	116	NUM
afbr-241	215	13	.	.	PUNCT
afbr-241	216	1	jasch	jasch	PROPN
afbr-241	216	2	,	,	PUNCT
afbr-241	216	3	c.	c.	PROPN
afbr-241	216	4	&	&	CCONJ
afbr-241	216	5	stasiskiene	stasiskiene	PROPN
afbr-241	216	6	,	,	PUNCT
afbr-241	216	7	z.	z.	PROPN
afbr-241	216	8	(	(	PUNCT
afbr-241	216	9	2005	2005	NUM
afbr-241	216	10	)	)	PUNCT
afbr-241	216	11	.	.	PUNCT
afbr-241	217	1	from	from	ADP
afbr-241	217	2	environmental	environmental	ADJ
afbr-241	217	3	management	management	NOUN
afbr-241	217	4	accounting	account	VERB
afbr-241	217	5	to	to	ADP
afbr-241	217	6	sustainability	sustainability	NOUN
afbr-241	217	7	management	management	NOUN
afbr-241	217	8	accounting	accounting	NOUN
afbr-241	217	9	.	.	PUNCT
afbr-241	218	1	environmental	environmental	ADJ
afbr-241	218	2	research	research	NOUN
afbr-241	218	3	,	,	PUNCT
afbr-241	218	4	engineeringand	engineeringand	NOUN
afbr-241	218	5	management	management	PROPN
afbr-241	218	6	4(34	4(34	PROPN
afbr-241	218	7	)	)	PUNCT
afbr-241	218	8	.	.	PUNCT
afbr-241	219	1	77	77	NUM
afbr-241	219	2	-	-	SYM
afbr-241	219	3	88	88	NUM
afbr-241	219	4	.	.	PUNCT
afbr-241	220	1	copyright	copyright	NOUN
afbr-241	220	2	©	©	PROPN
afbr-241	220	3	cc	cc	PROPN
afbr-241	220	4	-	-	PUNCT
afbr-241	220	5	by	by	ADP
afbr-241	220	6	-	-	PUNCT
afbr-241	220	7	nc	nc	PROPN
afbr-241	220	8	2019	2019	NUM
afbr-241	220	9	,	,	PUNCT
afbr-241	220	10	cribfb	cribfb	PROPN
afbr-241	220	11	|	|	ADV
afbr-241	220	12	afbr	afbr	PROPN
afbr-241	220	13	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	ADJ
afbr-241	220	14	australian	australian	ADJ
afbr-241	220	15	finance	finance	PROPN
afbr-241	220	16	&	&	CCONJ
afbr-241	220	17	banking	banking	PROPN
afbr-241	220	18	review	review	PROPN
afbr-241	220	19	vol	vol	NOUN
afbr-241	220	20	.	.	PROPN
afbr-241	221	1	3	3	NUM
afbr-241	221	2	,	,	PUNCT
afbr-241	221	3	no	no	INTJ
afbr-241	221	4	.	.	NOUN
afbr-241	221	5	1	1	NUM
afbr-241	221	6	;	;	PUNCT
afbr-241	221	7	2019	2019	NUM
afbr-241	221	8	10	10	NUM
afbr-241	221	9	kent	kent	PROPN
afbr-241	221	10	,	,	PUNCT
afbr-241	221	11	p.	p.	PROPN
afbr-241	221	12	&	&	CCONJ
afbr-241	221	13	stewart	stewart	PROPN
afbr-241	221	14	,	,	PUNCT
afbr-241	221	15	j.	j.	PROPN
afbr-241	221	16	(	(	PUNCT
afbr-241	221	17	2008	2008	NUM
afbr-241	221	18	)	)	PUNCT
afbr-241	221	19	.	.	PUNCT
afbr-241	222	1	corporate	corporate	ADJ
afbr-241	222	2	governance	governance	NOUN
afbr-241	222	3	and	and	CCONJ
afbr-241	222	4	disclosure	disclosure	NOUN
afbr-241	222	5	on	on	ADP
afbr-241	222	6	the	the	DET
afbr-241	222	7	transition	transition	NOUN
afbr-241	222	8	to	to	ADP
afbr-241	222	9	international	international	ADJ
afbr-241	222	10	financial	financial	ADJ
afbr-241	222	11	reporting	reporting	NOUN
afbr-241	222	12	standards	standard	NOUN
afbr-241	222	13	.	.	PUNCT
afbr-241	223	1	retrieved	retrieve	VERB
afbr-241	223	2	from	from	ADP
afbr-241	223	3	http://epublications.board.eed.au/business_pabs/130	http://epublications.board.eed.au/business_pabs/130	PROPN
afbr-241	223	4	on	on	ADP
afbr-241	223	5	22nd	22nd	PROPN
afbr-241	223	6	october	october	PROPN
afbr-241	223	7	,	,	PUNCT
afbr-241	223	8	2011	2011	NUM
afbr-241	223	9	.	.	PUNCT
afbr-241	224	1	khaveh	khaveh	PROPN
afbr-241	224	2	,	,	PUNCT
afbr-241	224	3	a.	a.	PROPN
afbr-241	224	4	,	,	PUNCT
afbr-241	224	5	nikhashemi	nikhashemi	PROPN
afbr-241	224	6	,	,	PUNCT
afbr-241	224	7	s.	s.	PROPN
afbr-241	224	8	r.	r.	PROPN
afbr-241	224	9	,yousefi	,yousefi	PROPN
afbr-241	224	10	,	,	PUNCT
afbr-241	224	11	a.	a.	PROPN
afbr-241	224	12	&	&	CCONJ
afbr-241	224	13	haque	haque	PROPN
afbr-241	224	14	,	,	PUNCT
afbr-241	224	15	a.	a.	NOUN
afbr-241	224	16	(	(	PUNCT
afbr-241	224	17	2012	2012	NUM
afbr-241	224	18	)	)	PUNCT
afbr-241	224	19	.	.	PUNCT
afbr-241	225	1	voluntary	voluntary	ADJ
afbr-241	225	2	sustainability	sustainability	NOUN
afbr-241	225	3	disclosure	disclosure	NOUN
afbr-241	225	4	,	,	PUNCT
afbr-241	225	5	revenue	revenue	NOUN
afbr-241	225	6	,	,	PUNCT
afbr-241	225	7	and	and	CCONJ
afbr-241	225	8	shareholders	shareholder	NOUN
afbr-241	225	9	wealth	wealth	NOUN
afbr-241	225	10	–	–	PUNCT
afbr-241	225	11	a	a	DET
afbr-241	225	12	perspective	perspective	NOUN
afbr-241	225	13	from	from	ADP
afbr-241	225	14	singaporean	singaporean	ADJ
afbr-241	225	15	companies	company	NOUN
afbr-241	225	16	.	.	PUNCT
afbr-241	226	1	business	business	NOUN
afbr-241	226	2	management	management	NOUN
afbr-241	226	3	dynamics	dynamic	NOUN
afbr-241	226	4	1(9	1(9	NUM
afbr-241	226	5	)	)	PUNCT
afbr-241	226	6	,	,	PUNCT
afbr-241	226	7	06	06	NUM
afbr-241	226	8	-	-	SYM
afbr-241	226	9	12	12	NUM
afbr-241	226	10	.	.	PUNCT
afbr-241	227	1	kpmg	kpmg	PROPN
afbr-241	227	2	.	.	PUNCT
afbr-241	228	1	(	(	PUNCT
afbr-241	228	2	2015	2015	NUM
afbr-241	228	3	)	)	PUNCT
afbr-241	228	4	.	.	PUNCT
afbr-241	229	1	the	the	DET
afbr-241	229	2	kpmg	kpmg	PROPN
afbr-241	229	3	survey	survey	NOUN
afbr-241	229	4	of	of	ADP
afbr-241	229	5	corporate	corporate	ADJ
afbr-241	229	6	responsibility	responsibility	NOUN
afbr-241	229	7	reporting	report	VERB
afbr-241	229	8	2015	2015	NUM
afbr-241	229	9	.	.	PUNCT
afbr-241	230	1	kpmg	kpmg	PROPN
afbr-241	230	2	.	.	PUNCT
afbr-241	230	3	makori	makori	PROPN
afbr-241	230	4	,	,	PUNCT
afbr-241	230	5	d.	d.	PROPN
afbr-241	230	6	m	m	PROPN
afbr-241	230	7	&	&	CCONJ
afbr-241	230	8	jagongo	jagongo	PROPN
afbr-241	230	9	,	,	PUNCT
afbr-241	230	10	a.	a.	NOUN
afbr-241	230	11	(	(	PUNCT
afbr-241	230	12	2013	2013	NUM
afbr-241	230	13	)	)	PUNCT
afbr-241	230	14	.	.	PUNCT
afbr-241	231	1	environmental	environmental	ADJ
afbr-241	231	2	accounting	accounting	NOUN
afbr-241	231	3	and	and	CCONJ
afbr-241	231	4	firm	firm	ADJ
afbr-241	231	5	profitability	profitability	NOUN
afbr-241	231	6	:	:	PUNCT
afbr-241	231	7	an	an	DET
afbr-241	231	8	empirical	empirical	ADJ
afbr-241	231	9	analysis	analysis	NOUN
afbr-241	231	10	of	of	ADP
afbr-241	231	11	selected	select	VERB
afbr-241	231	12	firms	firm	NOUN
afbr-241	231	13	listed	list	VERB
afbr-241	231	14	in	in	ADP
afbr-241	231	15	bombay	bombay	PROPN
afbr-241	231	16	stock	stock	PROPN
afbr-241	231	17	exchange	exchange	PROPN
afbr-241	231	18	,	,	PUNCT
afbr-241	231	19	india	india	PROPN
afbr-241	231	20	.	.	PUNCT
afbr-241	232	1	international	international	PROPN
afbr-241	232	2	journal	journal	PROPN
afbr-241	232	3	of	of	ADP
afbr-241	232	4	humanities	humanity	NOUN
afbr-241	232	5	and	and	CCONJ
afbr-241	232	6	social	social	ADJ
afbr-241	232	7	sciences	science	NOUN
afbr-241	232	8	,	,	PUNCT
afbr-241	232	9	3	3	NUM
afbr-241	232	10	(	(	PUNCT
afbr-241	232	11	8)	8)	NUM
afbr-241	232	12	,	,	PUNCT
afbr-241	232	13	167	167	NUM
afbr-241	232	14	-	-	SYM
afbr-241	232	15	179	179	NUM
afbr-241	232	16	.	.	PUNCT
afbr-241	233	1	makori	makori	PROPN
afbr-241	233	2	,	,	PUNCT
afbr-241	233	3	d.	d.	PROPN
afbr-241	233	4	m	m	PROPN
afbr-241	233	5	&	&	CCONJ
afbr-241	233	6	jagongo	jagongo	PROPN
afbr-241	233	7	,	,	PUNCT
afbr-241	233	8	a.	a.	NOUN
afbr-241	233	9	(	(	PUNCT
afbr-241	233	10	2013	2013	NUM
afbr-241	233	11	)	)	PUNCT
afbr-241	233	12	.	.	PUNCT
afbr-241	234	1	environmental	environmental	ADJ
afbr-241	234	2	accounting	accounting	NOUN
afbr-241	234	3	and	and	CCONJ
afbr-241	234	4	firm	firm	ADJ
afbr-241	234	5	profitability	profitability	NOUN
afbr-241	234	6	:	:	PUNCT
afbr-241	234	7	an	an	DET
afbr-241	234	8	empirical	empirical	ADJ
afbr-241	234	9	analysis	analysis	NOUN
afbr-241	234	10	of	of	ADP
afbr-241	234	11	selected	select	VERB
afbr-241	234	12	firms	firm	NOUN
afbr-241	234	13	listed	list	VERB
afbr-241	234	14	in	in	ADP
afbr-241	234	15	bombay	bombay	PROPN
afbr-241	234	16	stock	stock	PROPN
afbr-241	234	17	exchange	exchange	PROPN
afbr-241	234	18	,	,	PUNCT
afbr-241	234	19	india	india	PROPN
afbr-241	234	20	.	.	PUNCT
afbr-241	235	1	international	international	PROPN
afbr-241	235	2	journal	journal	PROPN
afbr-241	235	3	of	of	ADP
afbr-241	235	4	humanities	humanity	NOUN
afbr-241	235	5	and	and	CCONJ
afbr-241	235	6	social	social	ADJ
afbr-241	235	7	sciences	science	NOUN
afbr-241	235	8	,	,	PUNCT
afbr-241	235	9	3	3	NUM
afbr-241	235	10	(	(	PUNCT
afbr-241	235	11	8)	8)	NUM
afbr-241	235	12	.	.	PUNCT
afbr-241	235	13	munasinghe	munasinghe	ADJ
afbr-241	235	14	,	,	PUNCT
afbr-241	235	15	m.	m.	NOUN
afbr-241	235	16	a.	a.	NOUN
afbr-241	235	17	t.	t.	PROPN
afbr-241	235	18	k	k	PROPN
afbr-241	235	19	&	&	CCONJ
afbr-241	235	20	kumara	kumara	PROPN
afbr-241	235	21	,	,	PUNCT
afbr-241	235	22	d	d	PROPN
afbr-241	235	23	.c	.c	PROPN
afbr-241	235	24	.	.	PUNCT
afbr-241	236	1	u.	u.	PROPN
afbr-241	236	2	(	(	PUNCT
afbr-241	236	3	2013	2013	NUM
afbr-241	236	4	)	)	PUNCT
afbr-241	236	5	.	.	PUNCT
afbr-241	237	1	impact	impact	NOUN
afbr-241	237	2	of	of	ADP
afbr-241	237	3	disclosure	disclosure	NOUN
afbr-241	237	4	of	of	ADP
afbr-241	237	5	corporate	corporate	ADJ
afbr-241	237	6	social	social	ADJ
afbr-241	237	7	responsibility	responsibility	NOUN
afbr-241	237	8	on	on	ADP
afbr-241	237	9	corporate	corporate	ADJ
afbr-241	237	10	financial	financial	ADJ
afbr-241	237	11	performances	performance	NOUN
afbr-241	237	12	of	of	ADP
afbr-241	237	13	plantations	plantation	NOUN
afbr-241	237	14	companies	company	NOUN
afbr-241	237	15	in	in	ADP
afbr-241	237	16	sri	sri	PROPN
afbr-241	237	17	-	-	PUNCT
afbr-241	237	18	lanka	lanka	PROPN
afbr-241	237	19	.	.	PUNCT
afbr-241	238	1	journal	journal	PROPN
afbr-241	238	2	of	of	ADP
afbr-241	238	3	emerging	emerge	VERB
afbr-241	238	4	trends	trend	NOUN
afbr-241	238	5	in	in	ADP
afbr-241	238	6	economics	economic	NOUN
afbr-241	238	7	and	and	CCONJ
afbr-241	238	8	management	management	NOUN
afbr-241	238	9	sciences	science	NOUN
afbr-241	238	10	,	,	PUNCT
afbr-241	238	11	4(3	4(3	NUM
afbr-241	238	12	)	)	PUNCT
afbr-241	238	13	,	,	PUNCT
afbr-241	238	14	371	371	NUM
afbr-241	238	15	-	-	SYM
afbr-241	238	16	376	376	NUM
afbr-241	238	17	.	.	PUNCT
afbr-241	239	1	munasinghe	munasinghe	ADJ
afbr-241	239	2	,	,	PUNCT
afbr-241	239	3	m.	m.	NOUN
afbr-241	239	4	a.	a.	NOUN
afbr-241	239	5	t.	t.	PROPN
afbr-241	239	6	k	k	PROPN
afbr-241	239	7	&	&	CCONJ
afbr-241	239	8	kumara	kumara	PROPN
afbr-241	239	9	,	,	PUNCT
afbr-241	239	10	d	d	PROPN
afbr-241	239	11	.c	.c	PROPN
afbr-241	239	12	.	.	PUNCT
afbr-241	240	1	u.	u.	PROPN
afbr-241	240	2	(	(	PUNCT
afbr-241	240	3	2013	2013	NUM
afbr-241	240	4	)	)	PUNCT
afbr-241	240	5	.	.	PUNCT
afbr-241	241	1	impact	impact	NOUN
afbr-241	241	2	of	of	ADP
afbr-241	241	3	disclosure	disclosure	NOUN
afbr-241	241	4	of	of	ADP
afbr-241	241	5	corporate	corporate	ADJ
afbr-241	241	6	social	social	ADJ
afbr-241	241	7	responsibility	responsibility	NOUN
afbr-241	241	8	on	on	ADP
afbr-241	241	9	corporate	corporate	ADJ
afbr-241	241	10	financial	financial	ADJ
afbr-241	241	11	performances	performance	NOUN
afbr-241	241	12	of	of	ADP
afbr-241	241	13	plantations	plantation	NOUN
afbr-241	241	14	companies	company	NOUN
afbr-241	241	15	in	in	ADP
afbr-241	241	16	sri	sri	PROPN
afbr-241	241	17	-	-	PUNCT
afbr-241	241	18	lanka	lanka	PROPN
afbr-241	241	19	.	.	PUNCT
afbr-241	242	1	journal	journal	PROPN
afbr-241	242	2	of	of	ADP
afbr-241	242	3	emerging	emerge	VERB
afbr-241	242	4	trends	trend	NOUN
afbr-241	242	5	in	in	ADP
afbr-241	242	6	economics	economic	NOUN
afbr-241	242	7	and	and	CCONJ
afbr-241	242	8	management	management	NOUN
afbr-241	242	9	sciences	science	NOUN
afbr-241	242	10	,	,	PUNCT
afbr-241	242	11	4(3	4(3	NUM
afbr-241	242	12	)	)	PUNCT
afbr-241	242	13	,	,	PUNCT
afbr-241	242	14	371	371	NUM
afbr-241	242	15	-	-	SYM
afbr-241	242	16	376	376	NUM
afbr-241	242	17	.	.	PUNCT
afbr-241	243	1	nze	nze	PROPN
afbr-241	243	2	,	,	PUNCT
afbr-241	243	3	d.o	d.o	PROPN
afbr-241	243	4	.	.	PROPN
afbr-241	243	5	,	,	PUNCT
afbr-241	243	6	okoh	okoh	PROPN
afbr-241	243	7	.	.	PUNCT
afbr-241	243	8	,	,	PUNCT
afbr-241	243	9	j.	j.	PROPN
afbr-241	243	10	&	&	CCONJ
afbr-241	243	11	ojeogwu	ojeogwu	PROPN
afbr-241	243	12	,	,	PUNCT
afbr-241	243	13	i.c(2016	i.c(2016	PROPN
afbr-241	243	14	)	)	PUNCT
afbr-241	243	15	.	.	PUNCT
afbr-241	244	1	effect	effect	NOUN
afbr-241	244	2	of	of	ADP
afbr-241	244	3	corporate	corporate	ADJ
afbr-241	244	4	social	social	ADJ
afbr-241	244	5	responsibility	responsibility	NOUN
afbr-241	244	6	on	on	ADP
afbr-241	244	7	earnings	earning	NOUN
afbr-241	244	8	of	of	ADP
afbr-241	244	9	quoted	quote	VERB
afbr-241	244	10	firms	firm	NOUN
afbr-241	244	11	in	in	ADP
afbr-241	244	12	nigeria	nigeria	PROPN
afbr-241	244	13	.	.	PUNCT
afbr-241	245	1	esut	esut	PROPN
afbr-241	245	2	journal	journal	PROPN
afbr-241	245	3	of	of	ADP
afbr-241	245	4	accountancy	accountancy	NOUN
afbr-241	245	5	(	(	PUNCT
afbr-241	245	6	1	1	NUM
afbr-241	245	7	)	)	PUNCT
afbr-241	245	8	,	,	PUNCT
afbr-241	245	9	260	260	NUM
afbr-241	245	10	-	-	SYM
afbr-241	245	11	267	267	NUM
afbr-241	245	12	olayinka	olayinka	NOUN
afbr-241	245	13	,	,	PUNCT
afbr-241	245	14	m.u	m.u	PROPN
afbr-241	245	15	.	.	PROPN
afbr-241	245	16	&	&	CCONJ
afbr-241	245	17	temitope	temitope	PROPN
afbr-241	245	18	,	,	PUNCT
afbr-241	245	19	o.f	o.f	PROPN
afbr-241	245	20	.	.	PROPN
afbr-241	245	21	(	(	PUNCT
afbr-241	245	22	2011	2011	NUM
afbr-241	245	23	)	)	PUNCT
afbr-241	245	24	.	.	PUNCT
afbr-241	246	1	csr	csr	NOUN
afbr-241	246	2	and	and	CCONJ
afbr-241	246	3	financial	financial	ADJ
afbr-241	246	4	performance	performance	NOUN
afbr-241	246	5	:	:	PUNCT
afbr-241	246	6	the	the	DET
afbr-241	246	7	nigerian	nigerian	ADJ
afbr-241	246	8	experience	experience	NOUN
afbr-241	246	9	.	.	PUNCT
afbr-241	247	1	journal	journal	NOUN
afbr-241	247	2	of	of	ADP
afbr-241	247	3	economic	economic	ADJ
afbr-241	247	4	and	and	CCONJ
afbr-241	247	5	sustainability	sustainability	NOUN
afbr-241	247	6	development	development	NOUN
afbr-241	247	7	,	,	PUNCT
afbr-241	247	8	3(4	3(4	NUM
afbr-241	247	9	)	)	PUNCT
afbr-241	247	10	,	,	PUNCT
afbr-241	247	11	44	44	NUM
afbr-241	247	12	-	-	SYM
afbr-241	247	13	54	54	NUM
afbr-241	247	14	onyekwelu	onyekwelu	NOUN
afbr-241	247	15	&	&	CCONJ
afbr-241	247	16	ekwe	ekwe	PROPN
afbr-241	247	17	(	(	PUNCT
afbr-241	247	18	2014	2014	NUM
afbr-241	247	19	)	)	PUNCT
afbr-241	247	20	.	.	PUNCT
afbr-241	248	1	does	do	AUX
afbr-241	248	2	corporate	corporate	ADJ
afbr-241	248	3	social	social	ADJ
afbr-241	248	4	responsibility	responsibility	NOUN
afbr-241	248	5	predicate	predicate	NOUN
afbr-241	248	6	good	good	ADJ
afbr-241	248	7	financial	financial	ADJ
afbr-241	248	8	performance	performance	NOUN
afbr-241	248	9	?	?	PUNCT
afbr-241	249	1	esut	esut	NOUN
afbr-241	249	2	journal	journal	PROPN
afbr-241	249	3	of	of	ADP
afbr-241	249	4	management	management	NOUN
afbr-241	249	5	sciences	science	NOUN
afbr-241	249	6	,	,	PUNCT
afbr-241	249	7	8(1)1	8(1)1	NUM
afbr-241	249	8	-	-	SYM
afbr-241	249	9	10	10	NUM
afbr-241	249	10	onyekwelu	onyekwelu	NOUN
afbr-241	249	11	,	,	PUNCT
afbr-241	249	12	u.l	u.l	PROPN
afbr-241	249	13	.	.	PROPN
afbr-241	249	14	&	&	CCONJ
afbr-241	249	15	ugwuanyi	ugwuanyi	PROPN
afbr-241	249	16	,	,	PUNCT
afbr-241	249	17	b.	b.	PROPN
afbr-241	249	18	u.	u.	PROPN
afbr-241	249	19	(	(	PUNCT
afbr-241	249	20	2014	2014	NUM
afbr-241	249	21	)	)	PUNCT
afbr-241	249	22	.	.	PUNCT
afbr-241	250	1	corporate	corporate	ADJ
afbr-241	250	2	social	social	ADJ
afbr-241	250	3	accounting	accounting	NOUN
afbr-241	250	4	and	and	CCONJ
afbr-241	250	5	the	the	DET
afbr-241	250	6	enhancement	enhancement	NOUN
afbr-241	250	7	of	of	ADP
afbr-241	250	8	information	information	NOUN
afbr-241	250	9	disclosure	disclosure	NOUN
afbr-241	250	10	among	among	ADP
afbr-241	250	11	firms	firm	NOUN
afbr-241	250	12	:	:	PUNCT
afbr-241	250	13	a	a	DET
afbr-241	250	14	study	study	NOUN
afbr-241	250	15	of	of	ADP
afbr-241	250	16	selected	select	VERB
afbr-241	250	17	firms	firm	NOUN
afbr-241	250	18	in	in	ADP
afbr-241	250	19	nigeria	nigeria	PROPN
afbr-241	250	20	.	.	PUNCT
afbr-241	251	1	journal	journal	PROPN
afbr-241	251	2	of	of	ADP
afbr-241	251	3	economics	economic	NOUN
afbr-241	251	4	and	and	CCONJ
afbr-241	251	5	sustainable	sustainable	ADJ
afbr-241	251	6	development	development	NOUN
afbr-241	251	7	.	.	PUNCT
afbr-241	252	1	5(6	5(6	NUM
afbr-241	252	2	)	)	PUNCT
afbr-241	252	3	,	,	PUNCT
afbr-241	252	4	35	35	NUM
afbr-241	252	5	-	-	SYM
afbr-241	252	6	44	44	NUM
afbr-241	252	7	.	.	PUNCT
afbr-241	253	1	pandey	pandey	PROPN
afbr-241	253	2	,	,	PUNCT
afbr-241	253	3	i.	i.	PROPN
afbr-241	253	4	m.	m.	PROPN
afbr-241	253	5	(	(	PUNCT
afbr-241	253	6	2015	2015	NUM
afbr-241	253	7	)	)	PUNCT
afbr-241	253	8	.	.	PUNCT
afbr-241	254	1	financial	financial	ADJ
afbr-241	254	2	management(9th	management(9th	NOUN
afbr-241	254	3	ed	ed	NOUN
afbr-241	254	4	.	.	PUNCT
afbr-241	254	5	)	)	PUNCT
afbr-241	254	6	.	.	PUNCT
afbr-241	255	1	new	new	ADJ
afbr-241	255	2	delhi	delhi	PROPN
afbr-241	255	3	:	:	PUNCT
afbr-241	255	4	vikas	vikas	PROPN
afbr-241	255	5	publishing	publishing	PROPN
afbr-241	255	6	house	house	PROPN
afbr-241	255	7	pvt	pvt	PROPN
afbr-241	255	8	ltd	ltd	PROPN
afbr-241	255	9	perrin	perrin	PROPN
afbr-241	255	10	,	,	PUNCT
afbr-241	255	11	f.	f.	PROPN
afbr-241	255	12	&	&	CCONJ
afbr-241	255	13	tencati	tencati	PROPN
afbr-241	255	14	,	,	PUNCT
afbr-241	255	15	a.	a.	NOUN
afbr-241	255	16	(	(	PUNCT
afbr-241	255	17	2006	2006	NUM
afbr-241	255	18	)	)	PUNCT
afbr-241	255	19	.	.	PUNCT
afbr-241	256	1	sustainability	sustainability	NOUN
afbr-241	256	2	and	and	CCONJ
afbr-241	256	3	stakeholder	stakeholder	NOUN
afbr-241	256	4	management	management	NOUN
afbr-241	256	5	:	:	PUNCT
afbr-241	256	6	the	the	DET
afbr-241	256	7	need	need	NOUN
afbr-241	256	8	for	for	ADP
afbr-241	256	9	new	new	ADJ
afbr-241	256	10	corporate	corporate	ADJ
afbr-241	256	11	performance	performance	NOUN
afbr-241	256	12	evaluation	evaluation	NOUN
afbr-241	256	13	and	and	CCONJ
afbr-241	256	14	reporting	reporting	NOUN
afbr-241	256	15	systems	system	NOUN
afbr-241	256	16	.	.	PUNCT
afbr-241	257	1	business	business	NOUN
afbr-241	257	2	strategy	strategy	NOUN
afbr-241	257	3	and	and	CCONJ
afbr-241	257	4	the	the	DET
afbr-241	257	5	environment	environment	NOUN
afbr-241	257	6	,	,	PUNCT
afbr-241	257	7	15	15	NUM
afbr-241	257	8	,	,	PUNCT
afbr-241	257	9	296	296	NUM
afbr-241	257	10	-	-	SYM
afbr-241	257	11	308	308	NUM
afbr-241	257	12	.	.	PUNCT
afbr-241	258	1	popa	popa	NOUN
afbr-241	258	2	,	,	PUNCT
afbr-241	258	3	a.	a.	NOUN
afbr-241	258	4	,	,	PUNCT
afbr-241	258	5	blidisel	blidisel	PROPN
afbr-241	258	6	,	,	PUNCT
afbr-241	258	7	r.	r.	PROPN
afbr-241	258	8	&	&	CCONJ
afbr-241	258	9	bogdan	bogdan	PROPN
afbr-241	258	10	,	,	PUNCT
afbr-241	258	11	v.	v.	PROPN
afbr-241	258	12	(	(	PUNCT
afbr-241	258	13	2009	2009	NUM
afbr-241	258	14	)	)	PUNCT
afbr-241	258	15	.	.	PUNCT
afbr-241	259	1	transparency	transparency	NOUN
afbr-241	259	2	and	and	CCONJ
afbr-241	259	3	disclosure	disclosure	NOUN
afbr-241	259	4	between	between	ADP
afbr-241	259	5	theory	theory	NOUN
afbr-241	259	6	and	and	CCONJ
afbr-241	259	7	practice	practice	NOUN
afbr-241	259	8	,	,	PUNCT
afbr-241	259	9	a	a	DET
afbr-241	259	10	case	case	NOUN
afbr-241	259	11	study	study	NOUN
afbr-241	259	12	of	of	ADP
afbr-241	259	13	romania	romania	PROPN
afbr-241	259	14	,	,	PUNCT
afbr-241	259	15	proceedings	proceeding	NOUN
afbr-241	259	16	of	of	ADP
afbr-241	259	17	fikusz	fikusz	NOUN
afbr-241	259	18	‟09	‟09	NOUN
afbr-241	260	1	symposium	symposium	NOUN
afbr-241	260	2	for	for	ADP
afbr-241	260	3	young	young	ADJ
afbr-241	260	4	researchers	researcher	NOUN
afbr-241	260	5	.	.	PUNCT
afbr-241	261	1	retrieved	retrieve	VERB
afbr-241	261	2	from	from	ADP
afbr-241	261	3	http://www.kgk.bmf.hu/fikusz	http://www.kgk.bmf.hu/fikusz	NOUN
afbr-241	261	4	on	on	ADP
afbr-241	261	5	14th	14th	ADJ
afbr-241	261	6	september	september	PROPN
afbr-241	261	7	,	,	PUNCT
afbr-241	261	8	2011	2011	NUM
afbr-241	261	9	.	.	PUNCT
afbr-241	262	1	an	an	DET
afbr-241	262	2	empirical	empirical	ADJ
afbr-241	262	3	examination	examination	NOUN
afbr-241	262	4	of	of	ADP
afbr-241	262	5	the	the	DET
afbr-241	262	6	relationship	relationship	NOUN
afbr-241	262	7	between	between	ADP
afbr-241	262	8	corporate	corporate	ADJ
afbr-241	262	9	social	social	ADJ
afbr-241	262	10	responsibility	responsibility	NOUN
afbr-241	262	11	and	and	CCONJ
afbr-241	262	12	profitability	profitability	NOUN
afbr-241	262	13	.	.	PUNCT
afbr-241	263	1	academy	academy	PROPN
afbr-241	263	2	of	of	ADP
afbr-241	263	3	management	management	PROPN
afbr-241	263	4	journal	journal	NOUN
afbr-241	263	5	,	,	PUNCT
afbr-241	263	6	28	28	NUM
afbr-241	263	7	(	(	PUNCT
afbr-241	263	8	2	2	NUM
afbr-241	263	9	)	)	PUNCT
afbr-241	263	10	446	446	NUM
afbr-241	263	11	-	-	SYM
afbr-241	263	12	463	463	NUM
afbr-241	263	13	.	.	PUNCT
afbr-241	264	1	robbins	robbins	PROPN
afbr-241	264	2	,	,	PUNCT
afbr-241	264	3	r.	r.	PROPN
afbr-241	264	4	(	(	PUNCT
afbr-241	264	5	2011	2011	NUM
afbr-241	264	6	)	)	PUNCT
afbr-241	264	7	.	.	PUNCT
afbr-241	265	1	does	do	AUX
afbr-241	265	2	corporate	corporate	ADJ
afbr-241	265	3	responsibility	responsibility	NOUN
afbr-241	265	4	increase	increase	NOUN
afbr-241	265	5	profit	profit	NOUN
afbr-241	265	6	?	?	PUNCT
afbr-241	266	1	retrieved	retrieve	VERB
afbr-241	266	2	from	from	ADP
afbr-241	266	3	http//www.businessethics.com	http//www.businessethics.com	NOUN
afbr-241	266	4	on	on	ADP
afbr-241	266	5	14th	14th	ADJ
afbr-241	266	6	september,2011	september,2011	NOUN
afbr-241	266	7	.	.	PUNCT
afbr-241	267	1	yahya	yahya	PROPN
afbr-241	267	2	,	,	PUNCT
afbr-241	267	3	h.y	h.y	PROPN
afbr-241	267	4	.	.	PROPN
afbr-241	267	5	,	,	PUNCT
afbr-241	267	6	&	&	CCONJ
afbr-241	267	7	ghodratollah	ghodratollah	PROPN
afbr-241	267	8	,	,	PUNCT
afbr-241	267	9	b.	b.	PROPN
afbr-241	267	10	(	(	PUNCT
afbr-241	267	11	2014	2014	NUM
afbr-241	267	12	)	)	PUNCT
afbr-241	267	13	.	.	PUNCT
afbr-241	268	1	the	the	DET
afbr-241	268	2	effect	effect	NOUN
afbr-241	268	3	of	of	ADP
afbr-241	268	4	disclosure	disclosure	NOUN
afbr-241	268	5	level	level	NOUN
afbr-241	268	6	of	of	ADP
afbr-241	268	7	csr	csr	NOUN
afbr-241	268	8	on	on	ADP
afbr-241	268	9	corporate	corporate	ADJ
afbr-241	268	10	financial	financial	ADJ
afbr-241	268	11	performance	performance	NOUN
afbr-241	268	12	in	in	ADP
afbr-241	268	13	tehran	tehran	PROPN
afbr-241	268	14	stock	stock	PROPN
afbr-241	268	15	exchange	exchange	PROPN
afbr-241	268	16	.	.	PUNCT
afbr-241	269	1	international	international	ADJ
afbr-241	269	2	journal	journal	NOUN
afbr-241	269	3	of	of	ADP
afbr-241	269	4	accounting	accounting	NOUN
afbr-241	269	5	research	research	NOUN
afbr-241	269	6	,	,	PUNCT
afbr-241	269	7	1(11	1(11	NUM
afbr-241	269	8	)	)	PUNCT
afbr-241	269	9	,	,	PUNCT
afbr-241	269	10	43	43	NUM
afbr-241	269	11	-	-	SYM
afbr-241	269	12	51	51	NUM
afbr-241	269	13	.	.	PUNCT
afbr-241	270	1	copyrights	copyright	VERB
afbr-241	270	2	copyright	copyright	NOUN
afbr-241	270	3	for	for	ADP
afbr-241	270	4	this	this	DET
afbr-241	270	5	article	article	NOUN
afbr-241	270	6	is	be	AUX
afbr-241	270	7	retained	retain	VERB
afbr-241	270	8	by	by	ADP
afbr-241	270	9	the	the	DET
afbr-241	270	10	author(s	author(s	PROPN
afbr-241	270	11	)	)	PUNCT
afbr-241	270	12	,	,	PUNCT
afbr-241	270	13	with	with	ADP
afbr-241	270	14	first	first	ADJ
afbr-241	270	15	publication	publication	NOUN
afbr-241	270	16	rights	right	NOUN
afbr-241	270	17	granted	grant	VERB
afbr-241	270	18	to	to	ADP
afbr-241	270	19	the	the	DET
afbr-241	270	20	journal	journal	NOUN
afbr-241	270	21	.	.	PUNCT
afbr-241	271	1	this	this	PRON
afbr-241	271	2	is	be	AUX
afbr-241	271	3	an	an	DET
afbr-241	271	4	open	open	ADJ
afbr-241	271	5	-	-	PUNCT
afbr-241	271	6	access	access	NOUN
afbr-241	271	7	article	article	NOUN
afbr-241	271	8	distributed	distribute	VERB
afbr-241	271	9	under	under	ADP
afbr-241	271	10	the	the	DET
afbr-241	271	11	terms	term	NOUN
afbr-241	271	12	and	and	CCONJ
afbr-241	271	13	conditions	condition	NOUN
afbr-241	271	14	of	of	ADP
afbr-241	271	15	the	the	DET
afbr-241	271	16	creative	creative	ADJ
afbr-241	271	17	commons	common	NOUN
afbr-241	271	18	attribution	attribution	NOUN
afbr-241	271	19	license	license	NOUN
afbr-241	271	20	(	(	PUNCT
afbr-241	271	21	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
afbr-241	271	22	)	)	PUNCT