id	keyword
afbr-241	firms
afbr-241	effect
afbr-241	reporting
afbr-241	performance
afbr-241	disclosure
afbr-241	nigeria
afbr-241	return
afbr-241	sustainability
afbr-241	profitability
afbr-241	responsibility
afbr-241	regression
afbr-241	significant
afbr-241	relationship