id	sid	tid	token	lemma	pos
cjfa-19613	1	1	copernican	copernican	PROPN
cjfa-19613	1	2	journal	journal	PROPN
cjfa-19613	1	3	of	of	ADP
cjfa-19613	1	4	finance	finance	PROPN
cjfa-19613	1	5	&	&	CCONJ
cjfa-19613	1	6	accounting	accounting	PROPN
cjfa-19613	1	7	e	e	PROPN
cjfa-19613	1	8	-	-	PROPN
cjfa-19613	1	9	issn	issn	PROPN
cjfa-19613	1	10	2300	2300	NUM
cjfa-19613	1	11	-	-	SYM
cjfa-19613	1	12	3065	3065	NUM
cjfa-19613	1	13	p	p	PROPN
cjfa-19613	1	14	-	-	PUNCT
cjfa-19613	1	15	issn	issn	PROPN
cjfa-19613	1	16	2300	2300	NUM
cjfa-19613	1	17	-	-	SYM
cjfa-19613	1	18	12402018	12402018	NUM
cjfa-19613	1	19	,	,	PUNCT
cjfa-19613	1	20	volume	volume	NOUN
cjfa-19613	1	21	7	7	NUM
cjfa-19613	1	22	,	,	PUNCT
cjfa-19613	1	23	issue	issue	NOUN
cjfa-19613	1	24	3	3	NUM
cjfa-19613	1	25	date	date	NOUN
cjfa-19613	1	26	of	of	ADP
cjfa-19613	1	27	submission	submission	NOUN
cjfa-19613	1	28	:	:	PUNCT
cjfa-19613	1	29	january	january	PROPN
cjfa-19613	1	30	9	9	NUM
cjfa-19613	1	31	,	,	PUNCT
cjfa-19613	1	32	2019	2019	NUM
cjfa-19613	1	33	;	;	PUNCT
cjfa-19613	1	34	date	date	NOUN
cjfa-19613	1	35	of	of	ADP
cjfa-19613	1	36	acceptance	acceptance	NOUN
cjfa-19613	1	37	:	:	PUNCT
cjfa-19613	1	38	february	february	NOUN
cjfa-19613	1	39	8	8	NUM
cjfa-19613	1	40	,	,	PUNCT
cjfa-19613	1	41	2019	2019	NUM
cjfa-19613	1	42	.	.	PUNCT
cjfa-19613	2	1	*	*	PUNCT
cjfa-19613	2	2	contact	contact	NOUN
cjfa-19613	2	3	information	information	NOUN
cjfa-19613	2	4	:	:	PUNCT
cjfa-19613	2	5	okwyokpalap@yahoo.com	okwyokpalap@yahoo.com	PROPN
cjfa-19613	2	6	,	,	PUNCT
cjfa-19613	2	7	department	department	NOUN
cjfa-19613	2	8	of	of	ADP
cjfa-19613	2	9	accounting	accounting	PROPN
cjfa-19613	2	10	,	,	PUNCT
cjfa-19613	2	11	university	university	NOUN
cjfa-19613	2	12	of	of	ADP
cjfa-19613	2	13	lagos	lagos	PROPN
cjfa-19613	2	14	,	,	PUNCT
cjfa-19613	2	15	akoka	akoka	NOUN
cjfa-19613	2	16	,	,	PUNCT
cjfa-19613	2	17	nigeria	nigeria	PROPN
cjfa-19613	2	18	100213	100213	NUM
cjfa-19613	2	19	,	,	PUNCT
cjfa-19613	2	20	phone	phone	NOUN
cjfa-19613	2	21	:	:	PUNCT
cjfa-19613	2	22	+234	+234	NUM
cjfa-19613	2	23	8033060763	8033060763	NUM
cjfa-19613	2	24	;	;	PUNCT
cjfa-19613	2	25	orcid	orcid	NOUN
cjfa-19613	3	1	i	i	NOUN
cjfa-19613	3	2	d	d	PROPN
cjfa-19613	3	3	:	:	PUNCT
cjfa-19613	3	4	https://	https://	PROPN
cjfa-19613	3	5	orcid.org/0000-0002-9943-6730	orcid.org/0000-0002-9943-6730	NOUN
cjfa-19613	3	6	.	.	PUNCT
cjfa-19613	4	1	*	*	PUNCT
cjfa-19613	4	2	*	*	PUNCT
cjfa-19613	4	3	contact	contact	NOUN
cjfa-19613	4	4	information	information	NOUN
cjfa-19613	4	5	:	:	PUNCT
cjfa-19613	5	1	miredele@yahoo.com	miredele@yahoo.com	PROPN
cjfa-19613	5	2	,	,	PUNCT
cjfa-19613	5	3	department	department	NOUN
cjfa-19613	5	4	of	of	ADP
cjfa-19613	5	5	accounting	accounting	PROPN
cjfa-19613	5	6	,	,	PUNCT
cjfa-19613	5	7	university	university	NOUN
cjfa-19613	5	8	of	of	ADP
cjfa-19613	5	9	lagos	lagos	PROPN
cjfa-19613	5	10	,	,	PUNCT
cjfa-19613	5	11	akoka	akoka	NOUN
cjfa-19613	5	12	,	,	PUNCT
cjfa-19613	5	13	nigeria	nigeria	PROPN
cjfa-19613	5	14	100213	100213	NUM
cjfa-19613	5	15	,	,	PUNCT
cjfa-19613	5	16	phone	phone	NOUN
cjfa-19613	5	17	:	:	PUNCT
cjfa-19613	5	18	+234	+234	NUM
cjfa-19613	5	19	8037076057	8037076057	NUM
cjfa-19613	5	20	;	;	PUNCT
cjfa-19613	5	21	orcid	orcid	NOUN
cjfa-19613	6	1	i	i	NOUN
cjfa-19613	6	2	d	d	NOUN
cjfa-19613	6	3	:	:	PUNCT
cjfa-19613	6	4	https://orcid	https://orcid	PROPN
cjfa-19613	6	5	.	.	PUNCT
cjfa-19613	6	6	org/0000	org/0000	NOUN
cjfa-19613	6	7	-	-	PUNCT
cjfa-19613	6	8	0002	0002	NUM
cjfa-19613	6	9	-	-	PUNCT
cjfa-19613	6	10	1661	1661	NUM
cjfa-19613	6	11	-	-	SYM
cjfa-19613	6	12	9460	9460	NUM
cjfa-19613	6	13	.	.	PUNCT
cjfa-19613	7	1	okpala	okpala	PROPN
cjfa-19613	7	2	,	,	PUNCT
cjfa-19613	7	3	o.p	o.p	PROPN
cjfa-19613	7	4	.	.	PROPN
cjfa-19613	7	5	,	,	PUNCT
cjfa-19613	7	6	&	&	CCONJ
cjfa-19613	7	7	iredele	iredele	PROPN
cjfa-19613	7	8	,	,	PUNCT
cjfa-19613	7	9	o.o	o.o	PROPN
cjfa-19613	7	10	.	.	PROPN
cjfa-19613	7	11	(	(	PUNCT
cjfa-19613	7	12	2018	2018	NUM
cjfa-19613	7	13	)	)	PUNCT
cjfa-19613	7	14	.	.	PUNCT
cjfa-19613	8	1	corporate	corporate	ADJ
cjfa-19613	8	2	social	social	ADJ
cjfa-19613	8	3	and	and	CCONJ
cjfa-19613	8	4	environmental	environmental	ADJ
cjfa-19613	8	5	disclosures	disclosure	NOUN
cjfa-19613	8	6	and	and	CCONJ
cjfa-19613	8	7	market	market	NOUN
cjfa-19613	8	8	value	value	NOUN
cjfa-19613	8	9	of	of	ADP
cjfa-19613	8	10	listed	list	VERB
cjfa-19613	8	11	firms	firm	NOUN
cjfa-19613	8	12	in	in	ADP
cjfa-19613	8	13	nigeria	nigeria	PROPN
cjfa-19613	8	14	.	.	PUNCT
cjfa-19613	9	1	copernican	copernican	PROPN
cjfa-19613	9	2	journal	journal	PROPN
cjfa-19613	9	3	of	of	ADP
cjfa-19613	9	4	finance	finance	PROPN
cjfa-19613	9	5	&	&	CCONJ
cjfa-19613	9	6	accounting	accounting	PROPN
cjfa-19613	9	7	,	,	PUNCT
cjfa-19613	9	8	7(3	7(3	NUM
cjfa-19613	9	9	)	)	PUNCT
cjfa-19613	9	10	,	,	PUNCT
cjfa-19613	9	11	9–28	9–28	NOUN
cjfa-19613	9	12	.	.	PUNCT
cjfa-19613	10	1	http://	http://	PROPN
cjfa-19613	10	2	dx.doi.org/10.12775/cjfa.2018.013	dx.doi.org/10.12775/cjfa.2018.013	PROPN
cjfa-19613	10	3	okwy	okwy	VERB
cjfa-19613	10	4	peter	peter	PROPN
cjfa-19613	10	5	okpala	okpala	PROPN
cjfa-19613	10	6	*	*	PROPN
cjfa-19613	10	7	university	university	PROPN
cjfa-19613	10	8	of	of	ADP
cjfa-19613	10	9	lagos	lagos	PROPN
cjfa-19613	10	10	oluwamayowa	oluwamayowa	PROPN
cjfa-19613	10	11	olalekan	olalekan	PROPN
cjfa-19613	10	12	iredele	iredele	PROPN
cjfa-19613	10	13	*	*	PROPN
cjfa-19613	10	14	*	*	PROPN
cjfa-19613	10	15	university	university	PROPN
cjfa-19613	10	16	of	of	ADP
cjfa-19613	10	17	lagos	lagos	PROPN
cjfa-19613	10	18	corporate	corporate	ADJ
cjfa-19613	10	19	social	social	ADJ
cjfa-19613	10	20	and	and	CCONJ
cjfa-19613	10	21	environmental	environmental	ADJ
cjfa-19613	10	22	disclosures	disclosure	NOUN
cjfa-19613	10	23	and	and	CCONJ
cjfa-19613	10	24	market	market	NOUN
cjfa-19613	10	25	value	value	NOUN
cjfa-19613	10	26	of	of	ADP
cjfa-19613	10	27	listed	list	VERB
cjfa-19613	10	28	firms	firm	NOUN
cjfa-19613	10	29	in	in	ADP
cjfa-19613	10	30	nigeria	nigeria	PROPN
cjfa-19613	10	31	keywords	keyword	NOUN
cjfa-19613	10	32	:	:	PUNCT
cjfa-19613	10	33	social	social	ADJ
cjfa-19613	10	34	and	and	CCONJ
cjfa-19613	10	35	environmental	environmental	ADJ
cjfa-19613	10	36	disclosures	disclosure	NOUN
cjfa-19613	10	37	,	,	PUNCT
cjfa-19613	10	38	market	market	NOUN
cjfa-19613	10	39	value	value	NOUN
cjfa-19613	10	40	,	,	PUNCT
cjfa-19613	10	41	nigeria	nigeria	PROPN
cjfa-19613	10	42	.	.	PUNCT
cjfa-19613	11	1	j	j	PROPN
cjfa-19613	11	2	e	e	PROPN
cjfa-19613	11	3	l	l	PROPN
cjfa-19613	11	4	classification	classification	NOUN
cjfa-19613	11	5	:	:	PUNCT
cjfa-19613	11	6	m40	m40	NOUN
cjfa-19613	11	7	,	,	PUNCT
cjfa-19613	11	8	q01	q01	NOUN
cjfa-19613	11	9	,	,	PUNCT
cjfa-19613	11	10	q2	q2	PROPN
cjfa-19613	11	11	,	,	PUNCT
cjfa-19613	11	12	q4	q4	PROPN
cjfa-19613	11	13	,	,	PUNCT
cjfa-19613	11	14	q25	q25	PROPN
cjfa-19613	11	15	.	.	PUNCT
cjfa-19613	12	1	abstract	abstract	PROPN
cjfa-19613	12	2	:	:	PUNCT
cjfa-19613	12	3	this	this	DET
cjfa-19613	12	4	study	study	NOUN
cjfa-19613	12	5	examines	examine	VERB
cjfa-19613	12	6	the	the	DET
cjfa-19613	12	7	effect	effect	NOUN
cjfa-19613	12	8	of	of	ADP
cjfa-19613	12	9	corporate	corporate	ADJ
cjfa-19613	12	10	social	social	ADJ
cjfa-19613	12	11	environmental	environmental	ADJ
cjfa-19613	12	12	disclosure	disclosure	NOUN
cjfa-19613	12	13	(	(	PUNCT
cjfa-19613	12	14	csed	cse	VERB
cjfa-19613	12	15	)	)	PUNCT
cjfa-19613	12	16	on	on	ADP
cjfa-19613	12	17	the	the	DET
cjfa-19613	12	18	market	market	NOUN
cjfa-19613	12	19	value	value	NOUN
cjfa-19613	12	20	of	of	ADP
cjfa-19613	12	21	eighty	eighty	NUM
cjfa-19613	12	22	-	-	PUNCT
cjfa-19613	12	23	four	four	NUM
cjfa-19613	12	24	(	(	PUNCT
cjfa-19613	12	25	84	84	NUM
cjfa-19613	12	26	)	)	PUNCT
cjfa-19613	12	27	listed	list	VERB
cjfa-19613	12	28	firms	firm	NOUN
cjfa-19613	12	29	in	in	ADP
cjfa-19613	12	30	nigeria	nigeria	PROPN
cjfa-19613	12	31	,	,	PUNCT
cjfa-19613	12	32	which	which	PRON
cjfa-19613	12	33	were	be	AUX
cjfa-19613	12	34	purposively	purposively	ADV
cjfa-19613	12	35	selected	select	VERB
cjfa-19613	12	36	from	from	ADP
cjfa-19613	12	37	the	the	DET
cjfa-19613	12	38	period	period	NOUN
cjfa-19613	12	39	2011	2011	NUM
cjfa-19613	12	40	to	to	ADP
cjfa-19613	12	41	2016	2016	NUM
cjfa-19613	12	42	.	.	PUNCT
cjfa-19613	13	1	the	the	DET
cjfa-19613	13	2	aggregate	aggregate	NOUN
cjfa-19613	13	3	of	of	ADP
cjfa-19613	13	4	(	(	PUNCT
cjfa-19613	13	5	csed	cse	VERB
cjfa-19613	13	6	)	)	PUNCT
cjfa-19613	13	7	were	be	AUX
cjfa-19613	13	8	regressed	regress	VERB
cjfa-19613	13	9	on	on	ADP
cjfa-19613	13	10	market	market	NOUN
cjfa-19613	13	11	value	value	NOUN
cjfa-19613	13	12	(	(	PUNCT
cjfa-19613	13	13	tobin	tobin	PROPN
cjfa-19613	13	14	’s	’s	PART
cjfa-19613	13	15	q	q	NOUN
cjfa-19613	13	16	)	)	PUNCT
cjfa-19613	13	17	,	,	PUNCT
cjfa-19613	13	18	while	while	SCONJ
cjfa-19613	13	19	firm	firm	ADJ
cjfa-19613	13	20	size	size	NOUN
cjfa-19613	13	21	,	,	PUNCT
cjfa-19613	13	22	financial	financial	ADJ
cjfa-19613	13	23	performance	performance	NOUN
cjfa-19613	13	24	,	,	PUNCT
cjfa-19613	13	25	board	board	NOUN
cjfa-19613	13	26	size	size	NOUN
cjfa-19613	13	27	,	,	PUNCT
cjfa-19613	13	28	leverage	leverage	NOUN
cjfa-19613	13	29	,	,	PUNCT
cjfa-19613	13	30	affiliation	affiliation	NOUN
cjfa-19613	13	31	to	to	ADP
cjfa-19613	13	32	foreign	foreign	ADJ
cjfa-19613	13	33	company	company	NOUN
cjfa-19613	13	34	and	and	CCONJ
cjfa-19613	13	35	industry	industry	NOUN
cjfa-19613	13	36	type	type	NOUN
cjfa-19613	13	37	were	be	AUX
cjfa-19613	13	38	factored	factor	VERB
cjfa-19613	13	39	in	in	ADP
cjfa-19613	13	40	as	as	ADP
cjfa-19613	13	41	extraneous	extraneous	ADJ
cjfa-19613	13	42	variables	variable	NOUN
cjfa-19613	13	43	.	.	PUNCT
cjfa-19613	14	1	data	datum	NOUN
cjfa-19613	14	2	were	be	AUX
cjfa-19613	14	3	obtained	obtain	VERB
cjfa-19613	14	4	through	through	ADP
cjfa-19613	14	5	content	content	NOUN
cjfa-19613	14	6	analysis	analysis	NOUN
cjfa-19613	14	7	of	of	ADP
cjfa-19613	14	8	annual	annual	ADJ
cjfa-19613	14	9	reports	report	NOUN
cjfa-19613	14	10	of	of	ADP
cjfa-19613	14	11	sampled	sample	VERB
cjfa-19613	14	12	firms	firm	NOUN
cjfa-19613	14	13	and	and	CCONJ
cjfa-19613	14	14	were	be	AUX
cjfa-19613	14	15	analysed	analyse	VERB
cjfa-19613	14	16	through	through	ADP
cjfa-19613	14	17	descriptive	descriptive	ADJ
cjfa-19613	14	18	statistics	statistic	NOUN
cjfa-19613	14	19	and	and	CCONJ
cjfa-19613	14	20	regression	regression	VERB
cjfa-19613	14	21	analysis	analysis	NOUN
cjfa-19613	14	22	.	.	PUNCT
cjfa-19613	15	1	the	the	DET
cjfa-19613	15	2	result	result	NOUN
cjfa-19613	15	3	of	of	ADP
cjfa-19613	15	4	the	the	DET
cjfa-19613	15	5	descriptive	descriptive	ADJ
cjfa-19613	15	6	analysis	analysis	NOUN
cjfa-19613	15	7	showed	show	VERB
cjfa-19613	15	8	that	that	SCONJ
cjfa-19613	15	9	the	the	DET
cjfa-19613	15	10	mean	mean	ADJ
cjfa-19613	15	11	score	score	NOUN
cjfa-19613	15	12	for	for	ADP
cjfa-19613	15	13	the	the	DET
cjfa-19613	15	14	csed	cse	VERB
cjfa-19613	15	15	is	be	AUX
cjfa-19613	15	16	above	above	ADP
cjfa-19613	15	17	average	average	ADJ
cjfa-19613	15	18	and	and	CCONJ
cjfa-19613	15	19	the	the	DET
cjfa-19613	15	20	standard	standard	ADJ
cjfa-19613	15	21	deviation	deviation	NOUN
cjfa-19613	15	22	for	for	ADP
cjfa-19613	15	23	almost	almost	ADV
cjfa-19613	15	24	all	all	DET
cjfa-19613	15	25	the	the	DET
cjfa-19613	15	26	variables	variable	NOUN
cjfa-19613	15	27	is	be	AUX
cjfa-19613	15	28	low	low	ADJ
cjfa-19613	15	29	which	which	PRON
cjfa-19613	15	30	indicated	indicate	VERB
cjfa-19613	15	31	that	that	SCONJ
cjfa-19613	15	32	the	the	DET
cjfa-19613	15	33	deviation	deviation	NOUN
cjfa-19613	15	34	of	of	ADP
cjfa-19613	15	35	the	the	DET
cjfa-19613	15	36	actual	actual	ADJ
cjfa-19613	15	37	data	datum	NOUN
cjfa-19613	15	38	from	from	ADP
cjfa-19613	15	39	their	their	PRON
cjfa-19613	15	40	mean	mean	NOUN
cjfa-19613	15	41	is	be	AUX
cjfa-19613	15	42	not	not	PART
cjfa-19613	15	43	significant	significant	ADJ
cjfa-19613	15	44	.	.	PUNCT
cjfa-19613	16	1	the	the	DET
cjfa-19613	16	2	ols	ols	PROPN
cjfa-19613	16	3	result	result	NOUN
cjfa-19613	16	4	revealed	reveal	VERB
cjfa-19613	16	5	that	that	SCONJ
cjfa-19613	16	6	csed	cse	VERB
cjfa-19613	16	7	,	,	PUNCT
cjfa-19613	16	8	firm	firm	ADJ
cjfa-19613	16	9	size	size	NOUN
cjfa-19613	16	10	,	,	PUNCT
cjfa-19613	16	11	financial	financial	ADJ
cjfa-19613	16	12	performance	performance	NOUN
cjfa-19613	16	13	,	,	PUNCT
cjfa-19613	16	14	affiliation	affiliation	NOUN
cjfa-19613	16	15	with	with	ADP
cjfa-19613	16	16	foreign	foreign	ADJ
cjfa-19613	16	17	company	company	NOUN
cjfa-19613	16	18	okwy	okwy	VERB
cjfa-19613	16	19	peter	peter	PROPN
cjfa-19613	16	20	okpala	okpala	PROPN
cjfa-19613	16	21	,	,	PUNCT
cjfa-19613	16	22	oluwamayowa	oluwamayowa	PROPN
cjfa-19613	16	23	olalekan	olalekan	PROPN
cjfa-19613	16	24	iredele10	iredele10	NOUN
cjfa-19613	16	25	and	and	CCONJ
cjfa-19613	16	26	industry	industry	NOUN
cjfa-19613	16	27	type	type	NOUN
cjfa-19613	16	28	have	have	VERB
cjfa-19613	16	29	significant	significant	ADJ
cjfa-19613	16	30	effect	effect	NOUN
cjfa-19613	16	31	on	on	ADP
cjfa-19613	16	32	the	the	DET
cjfa-19613	16	33	market	market	NOUN
cjfa-19613	16	34	value	value	NOUN
cjfa-19613	16	35	of	of	ADP
cjfa-19613	16	36	firms	firm	NOUN
cjfa-19613	16	37	,	,	PUNCT
cjfa-19613	16	38	while	while	SCONJ
cjfa-19613	16	39	board	board	NOUN
cjfa-19613	16	40	size	size	NOUN
cjfa-19613	16	41	and	and	CCONJ
cjfa-19613	16	42	leverage	leverage	NOUN
cjfa-19613	16	43	do	do	AUX
cjfa-19613	16	44	not	not	PART
cjfa-19613	16	45	significantly	significantly	ADV
cjfa-19613	16	46	influence	influence	VERB
cjfa-19613	16	47	the	the	DET
cjfa-19613	16	48	market	market	NOUN
cjfa-19613	16	49	value	value	NOUN
cjfa-19613	16	50	of	of	ADP
cjfa-19613	16	51	firms	firm	NOUN
cjfa-19613	16	52	.	.	PUNCT
cjfa-19613	17	1	the	the	DET
cjfa-19613	17	2	study	study	NOUN
cjfa-19613	17	3	recommends	recommend	VERB
cjfa-19613	17	4	that	that	SCONJ
cjfa-19613	17	5	firms	firm	NOUN
cjfa-19613	17	6	should	should	AUX
cjfa-19613	17	7	disclose	disclose	VERB
cjfa-19613	17	8	information	information	NOUN
cjfa-19613	17	9	on	on	ADP
cjfa-19613	17	10	their	their	PRON
cjfa-19613	17	11	environmental	environmental	ADJ
cjfa-19613	17	12	performance	performance	NOUN
cjfa-19613	17	13	as	as	ADP
cjfa-19613	17	14	a	a	DET
cjfa-19613	17	15	way	way	NOUN
cjfa-19613	17	16	of	of	ADP
cjfa-19613	17	17	adding	add	VERB
cjfa-19613	17	18	value	value	NOUN
cjfa-19613	17	19	.	.	PUNCT
cjfa-19613	17	20	 	 	SPACE
cjfa-19613	18	1	introduction	introduction	NOUN
cjfa-19613	18	2	contemporary	contemporary	ADJ
cjfa-19613	18	3	business	business	NOUN
cjfa-19613	18	4	organizations	organization	NOUN
cjfa-19613	18	5	operate	operate	VERB
cjfa-19613	18	6	in	in	ADP
cjfa-19613	18	7	a	a	DET
cjfa-19613	18	8	society	society	NOUN
cjfa-19613	18	9	that	that	PRON
cjfa-19613	18	10	expects	expect	VERB
cjfa-19613	18	11	them	they	PRON
cjfa-19613	18	12	not	not	PART
cjfa-19613	18	13	only	only	ADV
cjfa-19613	18	14	to	to	PART
cjfa-19613	18	15	fulfil	fulfil	VERB
cjfa-19613	18	16	economic	economic	ADJ
cjfa-19613	18	17	functions	function	NOUN
cjfa-19613	18	18	by	by	ADP
cjfa-19613	18	19	producing	produce	VERB
cjfa-19613	18	20	goods	good	NOUN
cjfa-19613	18	21	and	and	CCONJ
cjfa-19613	18	22	services	service	NOUN
cjfa-19613	18	23	,	,	PUNCT
cjfa-19613	18	24	but	but	CCONJ
cjfa-19613	18	25	also	also	ADV
cjfa-19613	18	26	to	to	PART
cjfa-19613	18	27	take	take	VERB
cjfa-19613	18	28	on	on	ADP
cjfa-19613	18	29	social	social	ADJ
cjfa-19613	18	30	and	and	CCONJ
cjfa-19613	18	31	environmental	environmental	ADJ
cjfa-19613	18	32	roles	role	NOUN
cjfa-19613	18	33	and	and	CCONJ
cjfa-19613	18	34	responsibilities	responsibility	NOUN
cjfa-19613	18	35	(	(	PUNCT
cjfa-19613	18	36	panwar	panwar	PROPN
cjfa-19613	18	37	&	&	CCONJ
cjfa-19613	18	38	hansen	hansen	PROPN
cjfa-19613	18	39	,	,	PUNCT
cjfa-19613	18	40	2009	2009	NUM
cjfa-19613	18	41	)	)	PUNCT
cjfa-19613	18	42	.	.	PUNCT
cjfa-19613	19	1	this	this	DET
cjfa-19613	19	2	practice	practice	NOUN
cjfa-19613	19	3	is	be	AUX
cjfa-19613	19	4	not	not	PART
cjfa-19613	19	5	a	a	DET
cjfa-19613	19	6	recent	recent	ADJ
cjfa-19613	19	7	phenomena	phenomenon	NOUN
cjfa-19613	19	8	,	,	PUNCT
cjfa-19613	19	9	it	it	PRON
cjfa-19613	19	10	first	first	ADV
cjfa-19613	19	11	started	start	VERB
cjfa-19613	19	12	to	to	PART
cjfa-19613	19	13	emerge	emerge	VERB
cjfa-19613	19	14	as	as	ADP
cjfa-19613	19	15	a	a	DET
cjfa-19613	19	16	substantial	substantial	ADJ
cjfa-19613	19	17	discipline	discipline	NOUN
cjfa-19613	19	18	in	in	ADP
cjfa-19613	19	19	the	the	DET
cjfa-19613	19	20	early	early	ADJ
cjfa-19613	19	21	1970s	1970	NOUN
cjfa-19613	19	22	(	(	PUNCT
cjfa-19613	19	23	gray	gray	ADJ
cjfa-19613	19	24	&	&	CCONJ
cjfa-19613	19	25	bebbington	bebbington	PROPN
cjfa-19613	19	26	,	,	PUNCT
cjfa-19613	19	27	2001	2001	NUM
cjfa-19613	19	28	;	;	PUNCT
cjfa-19613	19	29	owen	owen	PROPN
cjfa-19613	19	30	,	,	PUNCT
cjfa-19613	19	31	2008	2008	NUM
cjfa-19613	19	32	)	)	PUNCT
cjfa-19613	19	33	.	.	PUNCT
cjfa-19613	20	1	it	it	PRON
cjfa-19613	20	2	has	have	AUX
cjfa-19613	20	3	witnessed	witness	VERB
cjfa-19613	20	4	a	a	DET
cjfa-19613	20	5	remarkable	remarkable	ADJ
cjfa-19613	20	6	growth	growth	NOUN
cjfa-19613	20	7	more	more	ADV
cjfa-19613	20	8	because	because	SCONJ
cjfa-19613	20	9	of	of	ADP
cjfa-19613	20	10	the	the	DET
cjfa-19613	20	11	increasing	increase	VERB
cjfa-19613	20	12	global	global	ADJ
cjfa-19613	20	13	profile	profile	NOUN
cjfa-19613	20	14	of	of	ADP
cjfa-19613	20	15	environmental	environmental	ADJ
cjfa-19613	20	16	issues	issue	NOUN
cjfa-19613	20	17	.	.	PUNCT
cjfa-19613	21	1	firms	firm	NOUN
cjfa-19613	21	2	can	can	AUX
cjfa-19613	21	3	no	no	ADV
cjfa-19613	21	4	longer	long	ADV
cjfa-19613	21	5	ignore	ignore	VERB
cjfa-19613	21	6	the	the	DET
cjfa-19613	21	7	social	social	ADJ
cjfa-19613	21	8	problems	problem	NOUN
cjfa-19613	21	9	of	of	ADP
cjfa-19613	21	10	the	the	DET
cjfa-19613	21	11	society	society	NOUN
cjfa-19613	21	12	or	or	CCONJ
cjfa-19613	21	13	the	the	DET
cjfa-19613	21	14	destructive	destructive	ADJ
cjfa-19613	21	15	impacts	impact	NOUN
cjfa-19613	21	16	of	of	ADP
cjfa-19613	21	17	their	their	PRON
cjfa-19613	21	18	activities	activity	NOUN
cjfa-19613	21	19	on	on	ADP
cjfa-19613	21	20	the	the	DET
cjfa-19613	21	21	environment	environment	NOUN
cjfa-19613	21	22	(	(	PUNCT
cjfa-19613	21	23	akinlo	akinlo	PROPN
cjfa-19613	21	24	&	&	CCONJ
cjfa-19613	21	25	iredele	iredele	PROPN
cjfa-19613	21	26	,	,	PUNCT
cjfa-19613	21	27	2014	2014	NUM
cjfa-19613	21	28	)	)	PUNCT
cjfa-19613	21	29	.	.	PUNCT
cjfa-19613	22	1	there	there	PRON
cjfa-19613	22	2	is	be	VERB
cjfa-19613	22	3	the	the	DET
cjfa-19613	22	4	demand	demand	NOUN
cjfa-19613	22	5	to	to	PART
cjfa-19613	22	6	provide	provide	VERB
cjfa-19613	22	7	greater	great	ADJ
cjfa-19613	22	8	accountability	accountability	NOUN
cjfa-19613	22	9	of	of	ADP
cjfa-19613	22	10	social	social	ADJ
cjfa-19613	22	11	and	and	CCONJ
cjfa-19613	22	12	environmental	environmental	ADJ
cjfa-19613	22	13	information	information	NOUN
cjfa-19613	22	14	through	through	ADP
cjfa-19613	22	15	various	various	ADJ
cjfa-19613	22	16	means	mean	NOUN
cjfa-19613	22	17	of	of	ADP
cjfa-19613	22	18	corporate	corporate	ADJ
cjfa-19613	22	19	communication	communication	NOUN
cjfa-19613	22	20	aimed	aim	VERB
cjfa-19613	22	21	at	at	ADP
cjfa-19613	22	22	informing	inform	VERB
cjfa-19613	22	23	a	a	DET
cjfa-19613	22	24	wide	wide	ADJ
cjfa-19613	22	25	range	range	NOUN
cjfa-19613	22	26	of	of	ADP
cjfa-19613	22	27	audiences	audience	NOUN
cjfa-19613	22	28	.	.	PUNCT
cjfa-19613	23	1	several	several	ADJ
cjfa-19613	23	2	global	global	ADJ
cjfa-19613	23	3	and	and	CCONJ
cjfa-19613	23	4	national	national	ADJ
cjfa-19613	23	5	institutions	institution	NOUN
cjfa-19613	23	6	like	like	ADP
cjfa-19613	23	7	united	united	PROPN
cjfa-19613	23	8	nation	nation	PROPN
cjfa-19613	23	9	’s	’s	PART
cjfa-19613	23	10	protocols	protocol	NOUN
cjfa-19613	23	11	and	and	CCONJ
cjfa-19613	23	12	agreements	agreement	NOUN
cjfa-19613	23	13	on	on	ADP
cjfa-19613	23	14	environment	environment	NOUN
cjfa-19613	23	15	,	,	PUNCT
cjfa-19613	23	16	global	global	ADJ
cjfa-19613	23	17	reporting	reporting	NOUN
cjfa-19613	23	18	initiatives	initiative	NOUN
cjfa-19613	23	19	(	(	PUNCT
cjfa-19613	23	20	gri	gri	PROPN
cjfa-19613	23	21	)	)	PUNCT
cjfa-19613	23	22	and	and	CCONJ
cjfa-19613	23	23	national	national	ADJ
cjfa-19613	23	24	environmental	environmental	ADJ
cjfa-19613	23	25	standards	standard	NOUN
cjfa-19613	23	26	and	and	CCONJ
cjfa-19613	23	27	regulatory	regulatory	ADJ
cjfa-19613	23	28	enforcement	enforcement	NOUN
cjfa-19613	23	29	agency	agency	NOUN
cjfa-19613	23	30	(	(	PUNCT
cjfa-19613	23	31	nigeria	nigeria	PROPN
cjfa-19613	23	32	)	)	PUNCT
cjfa-19613	23	33	have	have	AUX
cjfa-19613	23	34	been	be	AUX
cjfa-19613	23	35	created	create	VERB
cjfa-19613	23	36	with	with	ADP
cjfa-19613	23	37	the	the	DET
cjfa-19613	23	38	objectives	objective	NOUN
cjfa-19613	23	39	of	of	ADP
cjfa-19613	23	40	enunciating	enunciate	VERB
cjfa-19613	23	41	varying	vary	VERB
cjfa-19613	23	42	norms	norm	NOUN
cjfa-19613	23	43	of	of	ADP
cjfa-19613	23	44	interaction	interaction	NOUN
cjfa-19613	23	45	with	with	ADP
cjfa-19613	23	46	environment	environment	NOUN
cjfa-19613	23	47	,	,	PUNCT
cjfa-19613	23	48	proposing	propose	VERB
cjfa-19613	23	49	standards	standard	NOUN
cjfa-19613	23	50	for	for	ADP
cjfa-19613	23	51	engaging	engage	VERB
cjfa-19613	23	52	stakeholders	stakeholder	NOUN
cjfa-19613	23	53	and	and	CCONJ
cjfa-19613	23	54	developing	develop	VERB
cjfa-19613	23	55	frameworks	framework	NOUN
cjfa-19613	23	56	for	for	ADP
cjfa-19613	23	57	reporting	report	VERB
cjfa-19613	23	58	on	on	ADP
cjfa-19613	23	59	socially	socially	ADV
cjfa-19613	23	60	and	and	CCONJ
cjfa-19613	23	61	environmentally	environmentally	ADV
cjfa-19613	23	62	impactful	impactful	ADJ
cjfa-19613	23	63	activities	activity	NOUN
cjfa-19613	23	64	of	of	ADP
cjfa-19613	23	65	organisations	organisation	NOUN
cjfa-19613	23	66	.	.	PUNCT
cjfa-19613	24	1	these	these	DET
cjfa-19613	24	2	institutions	institution	NOUN
cjfa-19613	24	3	,	,	PUNCT
cjfa-19613	24	4	in	in	ADP
cjfa-19613	24	5	concert	concert	NOUN
cjfa-19613	24	6	with	with	ADP
cjfa-19613	24	7	several	several	ADJ
cjfa-19613	24	8	social	social	ADJ
cjfa-19613	24	9	and	and	CCONJ
cjfa-19613	24	10	environmental	environmental	ADJ
cjfa-19613	24	11	advocacy	advocacy	NOUN
cjfa-19613	24	12	groups	group	NOUN
cjfa-19613	24	13	provide	provide	VERB
cjfa-19613	24	14	moral	moral	ADJ
cjfa-19613	24	15	and	and	CCONJ
cjfa-19613	24	16	legal	legal	ADJ
cjfa-19613	24	17	foundation	foundation	NOUN
cjfa-19613	24	18	for	for	ADP
cjfa-19613	24	19	social	social	ADJ
cjfa-19613	24	20	and	and	CCONJ
cjfa-19613	24	21	environmental	environmental	ADJ
cjfa-19613	24	22	disclosures	disclosure	NOUN
cjfa-19613	24	23	(	(	PUNCT
cjfa-19613	24	24	enahoro	enahoro	PROPN
cjfa-19613	24	25	,	,	PUNCT
cjfa-19613	24	26	2009	2009	NUM
cjfa-19613	24	27	)	)	PUNCT
cjfa-19613	24	28	.	.	PUNCT
cjfa-19613	25	1	within	within	ADP
cjfa-19613	25	2	the	the	DET
cjfa-19613	25	3	past	past	ADJ
cjfa-19613	25	4	decade	decade	NOUN
cjfa-19613	25	5	there	there	PRON
cjfa-19613	25	6	has	have	AUX
cjfa-19613	25	7	been	be	AUX
cjfa-19613	25	8	a	a	DET
cjfa-19613	25	9	considerable	considerable	ADJ
cjfa-19613	25	10	increase	increase	NOUN
cjfa-19613	25	11	in	in	ADP
cjfa-19613	25	12	the	the	DET
cjfa-19613	25	13	number	number	NOUN
cjfa-19613	25	14	of	of	ADP
cjfa-19613	25	15	companies	company	NOUN
cjfa-19613	25	16	that	that	PRON
cjfa-19613	25	17	have	have	AUX
cjfa-19613	25	18	responded	respond	VERB
cjfa-19613	25	19	to	to	ADP
cjfa-19613	25	20	this	this	DET
cjfa-19613	25	21	challenge	challenge	NOUN
cjfa-19613	25	22	by	by	ADP
cjfa-19613	25	23	presenting	present	VERB
cjfa-19613	25	24	information	information	NOUN
cjfa-19613	25	25	on	on	ADP
cjfa-19613	25	26	their	their	PRON
cjfa-19613	25	27	social	social	ADJ
cjfa-19613	25	28	and	and	CCONJ
cjfa-19613	25	29	environmental	environmental	ADJ
cjfa-19613	25	30	activities	activity	NOUN
cjfa-19613	25	31	.	.	PUNCT
cjfa-19613	26	1	in	in	ADP
cjfa-19613	26	2	the	the	DET
cjfa-19613	26	3	kpmg	kpmg	PROPN
cjfa-19613	26	4	’s	’s	PART
cjfa-19613	26	5	international	international	ADJ
cjfa-19613	26	6	survey	survey	NOUN
cjfa-19613	26	7	of	of	ADP
cjfa-19613	26	8	corporate	corporate	ADJ
cjfa-19613	26	9	social	social	ADJ
cjfa-19613	26	10	responsibility	responsibility	NOUN
cjfa-19613	26	11	(	(	PUNCT
cjfa-19613	26	12	csr	csr	NOUN
cjfa-19613	26	13	)	)	PUNCT
cjfa-19613	26	14	reporting	reporting	NOUN
cjfa-19613	26	15	covering	cover	VERB
cjfa-19613	26	16	34	34	NUM
cjfa-19613	26	17	countries	country	NOUN
cjfa-19613	26	18	,	,	PUNCT
cjfa-19613	26	19	a	a	DET
cjfa-19613	26	20	notable	notable	ADJ
cjfa-19613	26	21	increase	increase	NOUN
cjfa-19613	26	22	was	be	AUX
cjfa-19613	26	23	observed	observe	VERB
cjfa-19613	26	24	in	in	ADP
cjfa-19613	26	25	the	the	DET
cjfa-19613	26	26	number	number	NOUN
cjfa-19613	26	27	of	of	ADP
cjfa-19613	26	28	companies	company	NOUN
cjfa-19613	26	29	presenting	present	VERB
cjfa-19613	26	30	csr	csr	NOUN
cjfa-19613	26	31	reports	report	NOUN
cjfa-19613	26	32	from	from	ADP
cjfa-19613	26	33	50	50	NUM
cjfa-19613	26	34	%	%	NOUN
cjfa-19613	26	35	in	in	ADP
cjfa-19613	26	36	2005	2005	NUM
cjfa-19613	26	37	,	,	PUNCT
cjfa-19613	26	38	to	to	ADP
cjfa-19613	26	39	80	80	NUM
cjfa-19613	26	40	%	%	NOUN
cjfa-19613	26	41	in	in	ADP
cjfa-19613	26	42	2008	2008	NUM
cjfa-19613	26	43	and	and	CCONJ
cjfa-19613	26	44	95	95	NUM
cjfa-19613	26	45	%	%	NOUN
cjfa-19613	26	46	in	in	ADP
cjfa-19613	26	47	2011	2011	NUM
cjfa-19613	26	48	(	(	PUNCT
cjfa-19613	26	49	kpmg	kpmg	PROPN
cjfa-19613	26	50	,	,	PUNCT
cjfa-19613	26	51	2011	2011	NUM
cjfa-19613	26	52	)	)	PUNCT
cjfa-19613	26	53	.	.	PUNCT
cjfa-19613	27	1	the	the	DET
cjfa-19613	27	2	survey	survey	NOUN
cjfa-19613	27	3	shows	show	VERB
cjfa-19613	27	4	that	that	SCONJ
cjfa-19613	27	5	countries	country	NOUN
cjfa-19613	27	6	are	be	AUX
cjfa-19613	27	7	getting	get	VERB
cjfa-19613	27	8	better	well	ADJ
cjfa-19613	27	9	at	at	ADP
cjfa-19613	27	10	reporting	report	VERB
cjfa-19613	27	11	the	the	DET
cjfa-19613	27	12	environmental	environmental	ADJ
cjfa-19613	27	13	and	and	CCONJ
cjfa-19613	27	14	social	social	ADJ
cjfa-19613	27	15	trends	trend	NOUN
cjfa-19613	27	16	and	and	CCONJ
cjfa-19613	27	17	risks	risk	NOUN
cjfa-19613	27	18	affecting	affect	VERB
cjfa-19613	27	19	their	their	PRON
cjfa-19613	27	20	businesses	business	NOUN
cjfa-19613	27	21	.	.	PUNCT
cjfa-19613	28	1	emerging	emerge	VERB
cjfa-19613	28	2	economies	economy	NOUN
cjfa-19613	28	3	of	of	ADP
cjfa-19613	28	4	india	india	PROPN
cjfa-19613	28	5	,	,	PUNCT
cjfa-19613	28	6	indonesia	indonesia	PROPN
cjfa-19613	28	7	,	,	PUNCT
cjfa-19613	28	8	malaysia	malaysia	PROPN
cjfa-19613	28	9	and	and	CCONJ
cjfa-19613	28	10	south	south	PROPN
cjfa-19613	28	11	africa	africa	PROPN
cjfa-19613	28	12	have	have	VERB
cjfa-19613	28	13	the	the	DET
cjfa-19613	28	14	highest	high	ADJ
cjfa-19613	28	15	corporate	corporate	ADJ
cjfa-19613	28	16	responsibility	responsibility	NOUN
cjfa-19613	28	17	(	(	PUNCT
cjfa-19613	28	18	cr	cr	NOUN
cjfa-19613	28	19	)	)	PUNCT
cjfa-19613	28	20	reporting	reporting	NOUN
cjfa-19613	28	21	rates	rate	NOUN
cjfa-19613	28	22	in	in	ADP
cjfa-19613	28	23	the	the	DET
cjfa-19613	28	24	world	world	NOUN
cjfa-19613	28	25	(	(	PUNCT
cjfa-19613	28	26	kpmg	kpmg	PROPN
cjfa-19613	28	27	,	,	PUNCT
cjfa-19613	28	28	2015	2015	NUM
cjfa-19613	28	29	)	)	PUNCT
cjfa-19613	28	30	.	.	PUNCT
cjfa-19613	29	1	unlike	unlike	ADP
cjfa-19613	29	2	in	in	ADP
cjfa-19613	29	3	the	the	DET
cjfa-19613	29	4	corporate	corporate	ADJ
cjfa-19613	29	5	social	social	ADJ
cjfa-19613	29	6	and	and	CCONJ
cjfa-19613	29	7	environmental	environmental	ADJ
cjfa-19613	29	8	disclosures	disclosure	NOUN
cjfa-19613	29	9	…	…	PUNCT
cjfa-19613	29	10	11	11	NUM
cjfa-19613	29	11	2011	2011	NUM
cjfa-19613	29	12	survey	survey	NOUN
cjfa-19613	29	13	,	,	PUNCT
cjfa-19613	29	14	when	when	SCONJ
cjfa-19613	29	15	only	only	ADV
cjfa-19613	29	16	20	20	NUM
cjfa-19613	29	17	%	%	NOUN
cjfa-19613	29	18	of	of	ADP
cjfa-19613	29	19	the	the	DET
cjfa-19613	29	20	companies	company	NOUN
cjfa-19613	29	21	included	include	VERB
cjfa-19613	29	22	csr	csr	NOUN
cjfa-19613	29	23	data	datum	NOUN
cjfa-19613	29	24	in	in	ADP
cjfa-19613	29	25	their	their	PRON
cjfa-19613	29	26	annual	annual	ADJ
cjfa-19613	29	27	report	report	NOUN
cjfa-19613	29	28	,	,	PUNCT
cjfa-19613	29	29	almost	almost	ADV
cjfa-19613	29	30	60	60	NUM
cjfa-19613	29	31	%	%	NOUN
cjfa-19613	29	32	include	include	VERB
cjfa-19613	29	33	csr	csr	NOUN
cjfa-19613	29	34	data	datum	NOUN
cjfa-19613	29	35	in	in	ADP
cjfa-19613	29	36	annual	annual	ADJ
cjfa-19613	29	37	financial	financial	ADJ
cjfa-19613	29	38	reports	report	NOUN
cjfa-19613	29	39	by	by	ADP
cjfa-19613	29	40	2015	2015	NUM
cjfa-19613	29	41	.	.	PUNCT
cjfa-19613	30	1	thus	thus	ADV
cjfa-19613	30	2	,	,	PUNCT
cjfa-19613	30	3	including	include	VERB
cjfa-19613	30	4	csr	csr	NOUN
cjfa-19613	30	5	data	datum	NOUN
cjfa-19613	30	6	in	in	ADP
cjfa-19613	30	7	annual	annual	ADJ
cjfa-19613	30	8	financial	financial	ADJ
cjfa-19613	30	9	report	report	NOUN
cjfa-19613	30	10	is	be	AUX
cjfa-19613	30	11	now	now	ADV
cjfa-19613	30	12	a	a	DET
cjfa-19613	30	13	firmly	firmly	ADV
cjfa-19613	30	14	established	establish	VERB
cjfa-19613	30	15	global	global	ADJ
cjfa-19613	30	16	trend	trend	NOUN
cjfa-19613	30	17	.	.	PUNCT
cjfa-19613	31	1	it	it	PRON
cjfa-19613	31	2	is	be	AUX
cjfa-19613	31	3	predicted	predict	VERB
cjfa-19613	31	4	that	that	SCONJ
cjfa-19613	31	5	non	non	ADJ
cjfa-19613	31	6	-	-	ADJ
cjfa-19613	31	7	financial	financial	ADJ
cjfa-19613	31	8	reporting	reporting	NOUN
cjfa-19613	31	9	will	will	AUX
cjfa-19613	31	10	soon	soon	ADV
cjfa-19613	31	11	become	become	VERB
cjfa-19613	31	12	a	a	DET
cjfa-19613	31	13	required	require	VERB
cjfa-19613	31	14	business	business	NOUN
cjfa-19613	31	15	practice	practice	NOUN
cjfa-19613	31	16	and	and	CCONJ
cjfa-19613	31	17	companies	company	NOUN
cjfa-19613	31	18	will	will	AUX
cjfa-19613	31	19	need	need	VERB
cjfa-19613	31	20	to	to	PART
cjfa-19613	31	21	focus	focus	VERB
cjfa-19613	31	22	on	on	ADP
cjfa-19613	31	23	how	how	SCONJ
cjfa-19613	31	24	best	good	ADJ
cjfa-19613	31	25	to	to	PART
cjfa-19613	31	26	integrate	integrate	VERB
cjfa-19613	31	27	their	their	PRON
cjfa-19613	31	28	financial	financial	ADJ
cjfa-19613	31	29	and	and	CCONJ
cjfa-19613	31	30	non	non	ADJ
cjfa-19613	31	31	-	-	ADJ
cjfa-19613	31	32	financial	financial	ADJ
cjfa-19613	31	33	information	information	NOUN
cjfa-19613	31	34	(	(	PUNCT
cjfa-19613	31	35	kpmg	kpmg	PROPN
cjfa-19613	31	36	,	,	PUNCT
cjfa-19613	31	37	2015	2015	NUM
cjfa-19613	31	38	)	)	PUNCT
cjfa-19613	31	39	.	.	PUNCT
cjfa-19613	32	1	already	already	ADV
cjfa-19613	32	2	integrated	integrate	VERB
cjfa-19613	32	3	reports	report	NOUN
cjfa-19613	32	4	are	be	AUX
cjfa-19613	32	5	required	require	VERB
cjfa-19613	32	6	by	by	ADP
cjfa-19613	32	7	regulation	regulation	NOUN
cjfa-19613	32	8	and/or	and/or	CCONJ
cjfa-19613	32	9	law	law	NOUN
cjfa-19613	32	10	in	in	ADP
cjfa-19613	32	11	south	south	PROPN
cjfa-19613	32	12	africa	africa	PROPN
cjfa-19613	32	13	and	and	CCONJ
cjfa-19613	32	14	india	india	PROPN
cjfa-19613	32	15	.	.	PUNCT
cjfa-19613	33	1	although	although	SCONJ
cjfa-19613	33	2	only	only	ADV
cjfa-19613	33	3	11	11	NUM
cjfa-19613	33	4	%	%	NOUN
cjfa-19613	33	5	of	of	ADP
cjfa-19613	33	6	companies	company	NOUN
cjfa-19613	33	7	surveyed	survey	VERB
cjfa-19613	33	8	by	by	ADP
cjfa-19613	33	9	kpmg	kpmg	PROPN
cjfa-19613	33	10	in	in	ADP
cjfa-19613	33	11	2015	2015	NUM
cjfa-19613	33	12	have	have	VERB
cjfa-19613	33	13	integrated	integrate	VERB
cjfa-19613	33	14	reports	report	NOUN
cjfa-19613	33	15	,	,	PUNCT
cjfa-19613	33	16	over	over	ADP
cjfa-19613	33	17	50	50	NUM
cjfa-19613	33	18	%	%	NOUN
cjfa-19613	33	19	included	include	VERB
cjfa-19613	33	20	csr	csr	NOUN
cjfa-19613	33	21	information	information	NOUN
cjfa-19613	33	22	in	in	ADP
cjfa-19613	33	23	annual	annual	ADJ
cjfa-19613	33	24	report	report	NOUN
cjfa-19613	33	25	,	,	PUNCT
cjfa-19613	33	26	with	with	ADP
cjfa-19613	33	27	many	many	ADJ
cjfa-19613	33	28	moving	move	VERB
cjfa-19613	33	29	toward	toward	ADP
cjfa-19613	33	30	convergence	convergence	NOUN
cjfa-19613	33	31	of	of	ADP
cjfa-19613	33	32	csr	csr	NOUN
cjfa-19613	33	33	and	and	CCONJ
cjfa-19613	33	34	annual	annual	ADJ
cjfa-19613	33	35	reports	report	NOUN
cjfa-19613	33	36	.	.	PUNCT
cjfa-19613	34	1	despite	despite	SCONJ
cjfa-19613	34	2	the	the	DET
cjfa-19613	34	3	increasing	increase	VERB
cjfa-19613	34	4	level	level	NOUN
cjfa-19613	34	5	of	of	ADP
cjfa-19613	34	6	interest	interest	NOUN
cjfa-19613	34	7	in	in	ADP
cjfa-19613	34	8	corporate	corporate	ADJ
cjfa-19613	34	9	social	social	ADJ
cjfa-19613	34	10	environmental	environmental	ADJ
cjfa-19613	34	11	disclosure	disclosure	NOUN
cjfa-19613	34	12	[	[	X
cjfa-19613	34	13	hereafter	hereafter	ADV
cjfa-19613	34	14	called	call	VERB
cjfa-19613	34	15	csed	cse	VERB
cjfa-19613	34	16	]	]	PUNCT
cjfa-19613	34	17	,	,	PUNCT
cjfa-19613	34	18	it	it	PRON
cjfa-19613	34	19	is	be	AUX
cjfa-19613	34	20	not	not	PART
cjfa-19613	34	21	yet	yet	ADV
cjfa-19613	34	22	clear	clear	ADJ
cjfa-19613	34	23	whether	whether	SCONJ
cjfa-19613	34	24	the	the	DET
cjfa-19613	34	25	market	market	NOUN
cjfa-19613	34	26	assigns	assign	VERB
cjfa-19613	34	27	real	real	ADJ
cjfa-19613	34	28	value	value	NOUN
cjfa-19613	34	29	to	to	ADP
cjfa-19613	34	30	it	it	PRON
cjfa-19613	34	31	.	.	PUNCT
cjfa-19613	35	1	establishing	establish	VERB
cjfa-19613	35	2	the	the	DET
cjfa-19613	35	3	influence	influence	NOUN
cjfa-19613	35	4	of	of	ADP
cjfa-19613	35	5	the	the	DET
cjfa-19613	35	6	csed	cse	VERB
cjfa-19613	35	7	on	on	ADP
cjfa-19613	35	8	the	the	DET
cjfa-19613	35	9	market	market	NOUN
cjfa-19613	35	10	value	value	NOUN
cjfa-19613	35	11	of	of	ADP
cjfa-19613	35	12	firm	firm	NOUN
cjfa-19613	35	13	will	will	AUX
cjfa-19613	35	14	provide	provide	VERB
cjfa-19613	35	15	further	further	ADJ
cjfa-19613	35	16	rational	rational	ADJ
cjfa-19613	35	17	basis	basis	NOUN
cjfa-19613	35	18	for	for	ADP
cjfa-19613	35	19	disclosure	disclosure	NOUN
cjfa-19613	35	20	or	or	CCONJ
cjfa-19613	35	21	non	non	ADJ
cjfa-19613	35	22	-	-	NOUN
cjfa-19613	35	23	disclosure	disclosure	NOUN
cjfa-19613	35	24	of	of	ADP
cjfa-19613	35	25	this	this	DET
cjfa-19613	35	26	iinformation	iinformation	NOUN
cjfa-19613	35	27	,	,	PUNCT
cjfa-19613	35	28	besides	besides	SCONJ
cjfa-19613	35	29	responding	respond	VERB
cjfa-19613	35	30	to	to	ADP
cjfa-19613	35	31	stakeholder	stakeholder	NOUN
cjfa-19613	35	32	pressure	pressure	NOUN
cjfa-19613	35	33	.	.	PUNCT
cjfa-19613	36	1	the	the	DET
cjfa-19613	36	2	motivational	motivational	ADJ
cjfa-19613	36	3	basis	basis	NOUN
cjfa-19613	36	4	for	for	ADP
cjfa-19613	36	5	engaging	engage	VERB
cjfa-19613	36	6	in	in	ADP
cjfa-19613	36	7	csed	cse	VERB
cjfa-19613	36	8	can	can	AUX
cjfa-19613	36	9	be	be	AUX
cjfa-19613	36	10	altruistic	altruistic	ADJ
cjfa-19613	36	11	or	or	CCONJ
cjfa-19613	36	12	economic	economic	ADJ
cjfa-19613	36	13	(	(	PUNCT
cjfa-19613	36	14	uwuigbe	uwuigbe	NOUN
cjfa-19613	36	15	,	,	PUNCT
cjfa-19613	36	16	uwuigbe	uwuigbe	NOUN
cjfa-19613	36	17	&	&	CCONJ
cjfa-19613	36	18	ajayi	ajayi	PROPN
cjfa-19613	36	19	,	,	PUNCT
cjfa-19613	36	20	2011	2011	NUM
cjfa-19613	36	21	)	)	PUNCT
cjfa-19613	36	22	.	.	PUNCT
cjfa-19613	37	1	scientific	scientific	ADJ
cjfa-19613	37	2	evidence	evidence	NOUN
cjfa-19613	37	3	and	and	CCONJ
cjfa-19613	37	4	consumer	consumer	NOUN
cjfa-19613	37	5	reactions	reaction	NOUN
cjfa-19613	37	6	suggest	suggest	VERB
cjfa-19613	37	7	that	that	SCONJ
cjfa-19613	37	8	firms	firm	NOUN
cjfa-19613	37	9	are	be	AUX
cjfa-19613	37	10	likely	likely	ADJ
cjfa-19613	37	11	to	to	PART
cjfa-19613	37	12	be	be	AUX
cjfa-19613	37	13	rewarded	reward	VERB
cjfa-19613	37	14	for	for	ADP
cjfa-19613	37	15	higher	high	ADJ
cjfa-19613	37	16	level	level	NOUN
cjfa-19613	37	17	csed	cse	VERB
cjfa-19613	37	18	.	.	PUNCT
cjfa-19613	38	1	this	this	DET
cjfa-19613	38	2	reward	reward	NOUN
cjfa-19613	38	3	is	be	AUX
cjfa-19613	38	4	expected	expect	VERB
cjfa-19613	38	5	to	to	PART
cjfa-19613	38	6	manifest	manifest	VERB
cjfa-19613	38	7	in	in	ADP
cjfa-19613	38	8	the	the	DET
cjfa-19613	38	9	market	market	NOUN
cjfa-19613	38	10	value	value	NOUN
cjfa-19613	38	11	of	of	ADP
cjfa-19613	38	12	the	the	DET
cjfa-19613	38	13	firm	firm	NOUN
cjfa-19613	38	14	(	(	PUNCT
cjfa-19613	38	15	akinlo	akinlo	PROPN
cjfa-19613	38	16	&	&	CCONJ
cjfa-19613	38	17	iredele	iredele	PROPN
cjfa-19613	38	18	,	,	PUNCT
cjfa-19613	38	19	2014	2014	NUM
cjfa-19613	38	20	)	)	PUNCT
cjfa-19613	38	21	.	.	PUNCT
cjfa-19613	39	1	dasgupta	dasgupta	PROPN
cjfa-19613	39	2	,	,	PUNCT
cjfa-19613	39	3	laplante	laplante	NOUN
cjfa-19613	39	4	and	and	CCONJ
cjfa-19613	39	5	mamingi	mamingi	PRON
cjfa-19613	39	6	(	(	PUNCT
cjfa-19613	39	7	1998	1998	NUM
cjfa-19613	39	8	)	)	PUNCT
cjfa-19613	39	9	assert	assert	VERB
cjfa-19613	39	10	that	that	SCONJ
cjfa-19613	39	11	capital	capital	NOUN
cjfa-19613	39	12	markets	market	NOUN
cjfa-19613	39	13	respond	respond	VERB
cjfa-19613	39	14	to	to	ADP
cjfa-19613	39	15	information	information	NOUN
cjfa-19613	39	16	on	on	ADP
cjfa-19613	39	17	environmental	environmental	ADJ
cjfa-19613	39	18	performance	performance	NOUN
cjfa-19613	39	19	and	and	CCONJ
cjfa-19613	39	20	reacts	react	VERB
cjfa-19613	39	21	negatively	negatively	ADV
cjfa-19613	39	22	to	to	ADP
cjfa-19613	39	23	news	news	NOUN
cjfa-19613	39	24	of	of	ADP
cjfa-19613	39	25	adverse	adverse	ADJ
cjfa-19613	39	26	environmental	environmental	ADJ
cjfa-19613	39	27	incidents	incident	NOUN
cjfa-19613	39	28	and	and	CCONJ
cjfa-19613	39	29	positively	positively	ADV
cjfa-19613	39	30	on	on	ADP
cjfa-19613	39	31	such	such	ADJ
cjfa-19613	39	32	disclosures	disclosure	NOUN
cjfa-19613	39	33	such	such	ADJ
cjfa-19613	39	34	as	as	ADP
cjfa-19613	39	35	use	use	NOUN
cjfa-19613	39	36	of	of	ADP
cjfa-19613	39	37	cleaner	clean	ADJ
cjfa-19613	39	38	technologies	technology	NOUN
cjfa-19613	39	39	.	.	PUNCT
cjfa-19613	40	1	natali	natali	PROPN
cjfa-19613	40	2	,	,	PUNCT
cjfa-19613	40	3	lars	lars	PROPN
cjfa-19613	40	4	,	,	PUNCT
cjfa-19613	40	5	hasseli	hasseli	PROPN
cjfa-19613	40	6	and	and	CCONJ
cjfa-19613	40	7	henrik	henrik	PROPN
cjfa-19613	40	8	(	(	PUNCT
cjfa-19613	40	9	2009	2009	NUM
cjfa-19613	40	10	)	)	PUNCT
cjfa-19613	40	11	;	;	PUNCT
cjfa-19613	40	12	laabs	laab	NOUN
cjfa-19613	40	13	(	(	PUNCT
cjfa-19613	40	14	2012	2012	NUM
cjfa-19613	40	15	)	)	PUNCT
cjfa-19613	40	16	and	and	CCONJ
cjfa-19613	40	17	li	li	PROPN
cjfa-19613	40	18	,	,	PUNCT
cjfa-19613	40	19	gong	gong	PROPN
cjfa-19613	40	20	,	,	PUNCT
cjfa-19613	40	21	zhang	zhang	PROPN
cjfa-19613	40	22	and	and	CCONJ
cjfa-19613	40	23	koh	koh	PROPN
cjfa-19613	40	24	(	(	PUNCT
cjfa-19613	40	25	2017	2017	NUM
cjfa-19613	40	26	)	)	PUNCT
cjfa-19613	40	27	affirmed	affirm	VERB
cjfa-19613	40	28	that	that	SCONJ
cjfa-19613	40	29	csed	cse	VERB
cjfa-19613	40	30	has	have	VERB
cjfa-19613	40	31	value	value	NOUN
cjfa-19613	40	32	relevance	relevance	NOUN
cjfa-19613	40	33	as	as	SCONJ
cjfa-19613	40	34	it	it	PRON
cjfa-19613	40	35	is	be	AUX
cjfa-19613	40	36	expected	expect	VERB
cjfa-19613	40	37	to	to	PART
cjfa-19613	40	38	affect	affect	VERB
cjfa-19613	40	39	future	future	ADJ
cjfa-19613	40	40	earnings	earning	NOUN
cjfa-19613	40	41	of	of	ADP
cjfa-19613	40	42	the	the	DET
cjfa-19613	40	43	firm	firm	NOUN
cjfa-19613	40	44	.	.	PUNCT
cjfa-19613	41	1	in	in	ADP
cjfa-19613	41	2	the	the	DET
cjfa-19613	41	3	light	light	NOUN
cjfa-19613	41	4	of	of	ADP
cjfa-19613	41	5	this	this	DET
cjfa-19613	41	6	on	on	ADP
cjfa-19613	41	7	-	-	PUNCT
cjfa-19613	41	8	going	go	VERB
cjfa-19613	41	9	debate	debate	NOUN
cjfa-19613	41	10	on	on	ADP
cjfa-19613	41	11	the	the	DET
cjfa-19613	41	12	association	association	NOUN
cjfa-19613	41	13	between	between	ADP
cjfa-19613	41	14	csed	csed	ADJ
cjfa-19613	41	15	and	and	CCONJ
cjfa-19613	41	16	market	market	NOUN
cjfa-19613	41	17	value	value	NOUN
cjfa-19613	41	18	of	of	ADP
cjfa-19613	41	19	firms	firm	NOUN
cjfa-19613	41	20	,	,	PUNCT
cjfa-19613	41	21	this	this	DET
cjfa-19613	41	22	study	study	NOUN
cjfa-19613	41	23	attempts	attempt	VERB
cjfa-19613	41	24	to	to	PART
cjfa-19613	41	25	extend	extend	VERB
cjfa-19613	41	26	academic	academic	ADJ
cjfa-19613	41	27	literature	literature	NOUN
cjfa-19613	41	28	on	on	ADP
cjfa-19613	41	29	this	this	DET
cjfa-19613	41	30	debate	debate	NOUN
cjfa-19613	41	31	within	within	ADP
cjfa-19613	41	32	the	the	DET
cjfa-19613	41	33	context	context	NOUN
cjfa-19613	41	34	of	of	ADP
cjfa-19613	41	35	developing	develop	VERB
cjfa-19613	41	36	country	country	NOUN
cjfa-19613	41	37	like	like	ADP
cjfa-19613	41	38	nigeria	nigeria	PROPN
cjfa-19613	41	39	.	.	PUNCT
cjfa-19613	42	1	the	the	DET
cjfa-19613	42	2	objective	objective	NOUN
cjfa-19613	42	3	of	of	ADP
cjfa-19613	42	4	the	the	DET
cjfa-19613	42	5	study	study	NOUN
cjfa-19613	42	6	is	be	AUX
cjfa-19613	42	7	to	to	PART
cjfa-19613	42	8	determine	determine	VERB
cjfa-19613	42	9	the	the	DET
cjfa-19613	42	10	effect	effect	NOUN
cjfa-19613	42	11	of	of	ADP
cjfa-19613	42	12	disclosure	disclosure	NOUN
cjfa-19613	42	13	of	of	ADP
cjfa-19613	42	14	social	social	ADJ
cjfa-19613	42	15	and	and	CCONJ
cjfa-19613	42	16	environmental	environmental	ADJ
cjfa-19613	42	17	issues	issue	NOUN
cjfa-19613	42	18	on	on	ADP
cjfa-19613	42	19	the	the	DET
cjfa-19613	42	20	market	market	NOUN
cjfa-19613	42	21	value	value	NOUN
cjfa-19613	42	22	of	of	ADP
cjfa-19613	42	23	listed	list	VERB
cjfa-19613	42	24	firms	firm	NOUN
cjfa-19613	42	25	in	in	ADP
cjfa-19613	42	26	nigeria	nigeria	PROPN
cjfa-19613	42	27	.	.	PUNCT
cjfa-19613	43	1	the	the	DET
cjfa-19613	43	2	rest	rest	NOUN
cjfa-19613	43	3	of	of	ADP
cjfa-19613	43	4	this	this	DET
cjfa-19613	43	5	paper	paper	NOUN
cjfa-19613	43	6	provides	provide	VERB
cjfa-19613	43	7	a	a	DET
cjfa-19613	43	8	brief	brief	ADJ
cjfa-19613	43	9	review	review	NOUN
cjfa-19613	43	10	of	of	ADP
cjfa-19613	43	11	literature	literature	NOUN
cjfa-19613	43	12	and	and	CCONJ
cjfa-19613	43	13	hypothesis	hypothesis	NOUN
cjfa-19613	43	14	development	development	NOUN
cjfa-19613	43	15	.	.	PUNCT
cjfa-19613	44	1	this	this	PRON
cjfa-19613	44	2	is	be	AUX
cjfa-19613	44	3	followed	follow	VERB
cjfa-19613	44	4	by	by	ADP
cjfa-19613	44	5	a	a	DET
cjfa-19613	44	6	discussion	discussion	NOUN
cjfa-19613	44	7	of	of	ADP
cjfa-19613	44	8	the	the	DET
cjfa-19613	44	9	methodology	methodology	NOUN
cjfa-19613	44	10	and	and	CCONJ
cjfa-19613	44	11	then	then	ADV
cjfa-19613	44	12	the	the	DET
cjfa-19613	44	13	data	data	NOUN
cjfa-19613	44	14	analysis	analysis	NOUN
cjfa-19613	44	15	.	.	PUNCT
cjfa-19613	45	1	the	the	DET
cjfa-19613	45	2	final	final	ADJ
cjfa-19613	45	3	section	section	NOUN
cjfa-19613	45	4	provides	provide	VERB
cjfa-19613	45	5	the	the	DET
cjfa-19613	45	6	discussion	discussion	NOUN
cjfa-19613	45	7	and	and	CCONJ
cjfa-19613	45	8	conclusion	conclusion	NOUN
cjfa-19613	45	9	of	of	ADP
cjfa-19613	45	10	the	the	DET
cjfa-19613	45	11	study	study	NOUN
cjfa-19613	45	12	.	.	PUNCT
cjfa-19613	46	1	okwy	okwy	PROPN
cjfa-19613	46	2	peter	peter	PROPN
cjfa-19613	46	3	okpala	okpala	PROPN
cjfa-19613	46	4	,	,	PUNCT
cjfa-19613	46	5	oluwamayowa	oluwamayowa	PROPN
cjfa-19613	46	6	olalekan	olalekan	PROPN
cjfa-19613	46	7	iredele12	iredele12	PROPN
cjfa-19613	46	8	literature	literature	PROPN
cjfa-19613	46	9	review	review	PROPN
cjfa-19613	46	10	and	and	CCONJ
cjfa-19613	46	11	hypothesis	hypothesis	NOUN
cjfa-19613	46	12	development	development	NOUN
cjfa-19613	46	13	1	1	NUM
cjfa-19613	46	14	.	.	PUNCT
cjfa-19613	47	1	social	social	ADJ
cjfa-19613	47	2	and	and	CCONJ
cjfa-19613	47	3	environmental	environmental	ADJ
cjfa-19613	47	4	disclosure	disclosure	NOUN
cjfa-19613	47	5	(	(	PUNCT
cjfa-19613	47	6	sed	sed	ADJ
cjfa-19613	47	7	)	)	PUNCT
cjfa-19613	47	8	corporate	corporate	ADJ
cjfa-19613	47	9	social	social	ADJ
cjfa-19613	47	10	and	and	CCONJ
cjfa-19613	47	11	environmental	environmental	ADJ
cjfa-19613	47	12	disclosure	disclosure	NOUN
cjfa-19613	47	13	(	(	PUNCT
cjfa-19613	47	14	csed	cse	VERB
cjfa-19613	47	15	)	)	PUNCT
cjfa-19613	47	16	,	,	PUNCT
cjfa-19613	47	17	which	which	PRON
cjfa-19613	47	18	is	be	AUX
cjfa-19613	47	19	also	also	ADV
cjfa-19613	47	20	known	know	VERB
cjfa-19613	47	21	as	as	ADP
cjfa-19613	47	22	corporate	corporate	ADJ
cjfa-19613	47	23	social	social	ADJ
cjfa-19613	47	24	responsibility	responsibility	NOUN
cjfa-19613	47	25	reporting	report	VERB
cjfa-19613	47	26	(	(	PUNCT
cjfa-19613	47	27	csr	csr	NOUN
cjfa-19613	47	28	)	)	PUNCT
cjfa-19613	47	29	(	(	PUNCT
cjfa-19613	47	30	deegan	deegan	PROPN
cjfa-19613	47	31	,	,	PUNCT
cjfa-19613	47	32	2007	2007	NUM
cjfa-19613	47	33	)	)	PUNCT
cjfa-19613	47	34	,	,	PUNCT
cjfa-19613	47	35	entails	entail	VERB
cjfa-19613	47	36	the	the	DET
cjfa-19613	47	37	practice	practice	NOUN
cjfa-19613	47	38	whereby	whereby	SCONJ
cjfa-19613	47	39	firms	firm	NOUN
cjfa-19613	47	40	willingly	willingly	ADV
cjfa-19613	47	41	accommodate	accommodate	VERB
cjfa-19613	47	42	social	social	ADJ
cjfa-19613	47	43	and	and	CCONJ
cjfa-19613	47	44	environmental	environmental	ADJ
cjfa-19613	47	45	issues	issue	NOUN
cjfa-19613	47	46	in	in	ADP
cjfa-19613	47	47	their	their	PRON
cjfa-19613	47	48	business	business	NOUN
cjfa-19613	47	49	values	value	NOUN
cjfa-19613	47	50	and	and	CCONJ
cjfa-19613	47	51	operations	operation	NOUN
cjfa-19613	47	52	and	and	CCONJ
cjfa-19613	47	53	report	report	NOUN
cjfa-19613	47	54	same	same	ADJ
cjfa-19613	47	55	(	(	PUNCT
cjfa-19613	47	56	mohammed	mohammed	PROPN
cjfa-19613	47	57	&	&	CCONJ
cjfa-19613	47	58	abubakar	abubakar	PROPN
cjfa-19613	47	59	,	,	PUNCT
cjfa-19613	47	60	2014	2014	NUM
cjfa-19613	47	61	)	)	PUNCT
cjfa-19613	47	62	.	.	PUNCT
cjfa-19613	48	1	these	these	PRON
cjfa-19613	48	2	csed	cse	VERB
cjfa-19613	48	3	are	be	AUX
cjfa-19613	48	4	important	important	ADJ
cjfa-19613	48	5	tools	tool	NOUN
cjfa-19613	48	6	for	for	ADP
cjfa-19613	48	7	decision	decision	NOUN
cjfa-19613	48	8	making	making	NOUN
cjfa-19613	48	9	(	(	PUNCT
cjfa-19613	48	10	shil	shil	NOUN
cjfa-19613	48	11	&	&	CCONJ
cjfa-19613	48	12	paramanik	paramanik	PROPN
cjfa-19613	48	13	,	,	PUNCT
cjfa-19613	48	14	2009	2009	NUM
cjfa-19613	48	15	)	)	PUNCT
cjfa-19613	48	16	.	.	PUNCT
cjfa-19613	49	1	csed	cse	VERB
cjfa-19613	49	2	has	have	AUX
cjfa-19613	49	3	been	be	AUX
cjfa-19613	49	4	extensively	extensively	ADV
cjfa-19613	49	5	addressed	address	VERB
cjfa-19613	49	6	in	in	ADP
cjfa-19613	49	7	literature	literature	NOUN
cjfa-19613	49	8	especially	especially	ADV
cjfa-19613	49	9	in	in	ADP
cjfa-19613	49	10	developed	develop	VERB
cjfa-19613	49	11	countries	country	NOUN
cjfa-19613	49	12	,	,	PUNCT
cjfa-19613	49	13	in	in	ADP
cjfa-19613	49	14	many	many	ADJ
cjfa-19613	49	15	of	of	ADP
cjfa-19613	49	16	these	these	DET
cjfa-19613	49	17	countries	country	NOUN
cjfa-19613	49	18	,	,	PUNCT
cjfa-19613	49	19	it	it	PRON
cjfa-19613	49	20	is	be	AUX
cjfa-19613	49	21	being	be	AUX
cjfa-19613	49	22	widely	widely	ADV
cjfa-19613	49	23	accepted	accept	VERB
cjfa-19613	49	24	as	as	ADP
cjfa-19613	49	25	one	one	NUM
cjfa-19613	49	26	of	of	ADP
cjfa-19613	49	27	the	the	DET
cjfa-19613	49	28	ways	way	NOUN
cjfa-19613	49	29	in	in	ADP
cjfa-19613	49	30	which	which	PRON
cjfa-19613	49	31	businesses	business	NOUN
cjfa-19613	49	32	can	can	AUX
cjfa-19613	49	33	take	take	VERB
cjfa-19613	49	34	responsibility	responsibility	NOUN
cjfa-19613	49	35	for	for	ADP
cjfa-19613	49	36	the	the	DET
cjfa-19613	49	37	effects	effect	NOUN
cjfa-19613	49	38	for	for	ADP
cjfa-19613	49	39	their	their	PRON
cjfa-19613	49	40	social	social	ADJ
cjfa-19613	49	41	and	and	CCONJ
cjfa-19613	49	42	environmental	environmental	ADJ
cjfa-19613	49	43	activity	activity	NOUN
cjfa-19613	49	44	and	and	CCONJ
cjfa-19613	49	45	account	account	NOUN
cjfa-19613	49	46	for	for	ADP
cjfa-19613	49	47	it	it	PRON
cjfa-19613	49	48	through	through	ADP
cjfa-19613	49	49	the	the	DET
cjfa-19613	49	50	provision	provision	NOUN
cjfa-19613	49	51	of	of	ADP
cjfa-19613	49	52	information	information	NOUN
cjfa-19613	49	53	.	.	PUNCT
cjfa-19613	50	1	researchers	researcher	NOUN
cjfa-19613	50	2	have	have	AUX
cjfa-19613	50	3	used	use	VERB
cjfa-19613	50	4	various	various	ADJ
cjfa-19613	50	5	means	mean	NOUN
cjfa-19613	50	6	to	to	PART
cjfa-19613	50	7	measure	measure	VERB
cjfa-19613	50	8	the	the	DET
cjfa-19613	50	9	dimensions	dimension	NOUN
cjfa-19613	50	10	of	of	ADP
cjfa-19613	50	11	csr	csr	PROPN
cjfa-19613	50	12	.	.	PROPN
cjfa-19613	51	1	some	some	PRON
cjfa-19613	51	2	have	have	AUX
cjfa-19613	51	3	used	use	VERB
cjfa-19613	51	4	content	content	NOUN
cjfa-19613	51	5	analysis	analysis	NOUN
cjfa-19613	51	6	of	of	ADP
cjfa-19613	51	7	firms	firm	NOUN
cjfa-19613	51	8	’	’	PART
cjfa-19613	51	9	disclosure	disclosure	NOUN
cjfa-19613	51	10	documents	document	NOUN
cjfa-19613	51	11	(	(	PUNCT
cjfa-19613	51	12	abbott	abbott	PROPN
cjfa-19613	51	13	&	&	CCONJ
cjfa-19613	51	14	monsen	monsen	PROPN
cjfa-19613	51	15	,	,	PUNCT
cjfa-19613	51	16	1979	1979	NUM
cjfa-19613	51	17	;	;	PUNCT
cjfa-19613	51	18	webb	webb	PROPN
cjfa-19613	51	19	,	,	PUNCT
cjfa-19613	51	20	cohen	cohen	PROPN
cjfa-19613	51	21	,	,	PUNCT
cjfa-19613	51	22	nath	nath	PROPN
cjfa-19613	51	23	&	&	CCONJ
cjfa-19613	51	24	wood	wood	PROPN
cjfa-19613	51	25	,	,	PUNCT
cjfa-19613	51	26	2009	2009	NUM
cjfa-19613	51	27	)	)	PUNCT
cjfa-19613	51	28	,	,	PUNCT
cjfa-19613	51	29	others	other	NOUN
cjfa-19613	51	30	have	have	AUX
cjfa-19613	51	31	used	use	VERB
cjfa-19613	51	32	experiments	experiment	NOUN
cjfa-19613	51	33	and	and	CCONJ
cjfa-19613	51	34	case	case	NOUN
cjfa-19613	51	35	studies	study	NOUN
cjfa-19613	51	36	(	(	PUNCT
cjfa-19613	51	37	o’dwyer	o’dwyer	PROPN
cjfa-19613	51	38	,	,	PUNCT
cjfa-19613	51	39	2011	2011	NUM
cjfa-19613	51	40	)	)	PUNCT
cjfa-19613	51	41	.	.	PUNCT
cjfa-19613	52	1	these	these	DET
cjfa-19613	52	2	methods	method	NOUN
cjfa-19613	52	3	,	,	PUNCT
cjfa-19613	52	4	however	however	ADV
cjfa-19613	52	5	,	,	PUNCT
cjfa-19613	52	6	often	often	ADV
cjfa-19613	52	7	suffer	suffer	VERB
cjfa-19613	52	8	from	from	ADP
cjfa-19613	52	9	lack	lack	NOUN
cjfa-19613	52	10	of	of	ADP
cjfa-19613	52	11	generalizability	generalizability	NOUN
cjfa-19613	52	12	and	and	CCONJ
cjfa-19613	52	13	are	be	AUX
cjfa-19613	52	14	influenced	influence	VERB
cjfa-19613	52	15	by	by	ADP
cjfa-19613	52	16	participant	participant	ADJ
cjfa-19613	52	17	biases	bias	NOUN
cjfa-19613	52	18	.	.	PUNCT
cjfa-19613	53	1	in	in	ADP
cjfa-19613	53	2	order	order	NOUN
cjfa-19613	53	3	to	to	PART
cjfa-19613	53	4	overcome	overcome	VERB
cjfa-19613	53	5	this	this	PRON
cjfa-19613	53	6	,	,	PUNCT
cjfa-19613	53	7	csr	csr	X
cjfa-19613	53	8	are	be	AUX
cjfa-19613	53	9	measured	measure	VERB
cjfa-19613	53	10	uniformly	uniformly	ADV
cjfa-19613	53	11	and	and	CCONJ
cjfa-19613	53	12	consistently	consistently	ADV
cjfa-19613	53	13	across	across	ADP
cjfa-19613	53	14	a	a	DET
cjfa-19613	53	15	wide	wide	ADJ
cjfa-19613	53	16	range	range	NOUN
cjfa-19613	53	17	of	of	ADP
cjfa-19613	53	18	companies	company	NOUN
cjfa-19613	53	19	(	(	PUNCT
cjfa-19613	53	20	malik	malik	PROPN
cjfa-19613	53	21	,	,	PUNCT
cjfa-19613	53	22	2014	2014	NUM
cjfa-19613	53	23	)	)	PUNCT
cjfa-19613	53	24	.	.	PUNCT
cjfa-19613	54	1	other	other	ADJ
cjfa-19613	54	2	studies	study	NOUN
cjfa-19613	54	3	therefore	therefore	ADV
cjfa-19613	54	4	operationalizes	operationalize	VERB
cjfa-19613	54	5	csed	cse	VERB
cjfa-19613	54	6	through	through	ADP
cjfa-19613	54	7	a	a	DET
cjfa-19613	54	8	number	number	NOUN
cjfa-19613	54	9	of	of	ADP
cjfa-19613	54	10	measurable	measurable	ADJ
cjfa-19613	54	11	variables	variable	NOUN
cjfa-19613	54	12	,	,	PUNCT
cjfa-19613	54	13	which	which	PRON
cjfa-19613	54	14	can	can	AUX
cjfa-19613	54	15	be	be	AUX
cjfa-19613	54	16	used	use	VERB
cjfa-19613	54	17	in	in	ADP
cjfa-19613	54	18	testing	test	VERB
cjfa-19613	54	19	the	the	DET
cjfa-19613	54	20	csed	cse	VERB
cjfa-19613	54	21	/	/	SYM
cjfa-19613	54	22	firm	firm	ADJ
cjfa-19613	54	23	market	market	NOUN
cjfa-19613	54	24	value	value	NOUN
cjfa-19613	54	25	relationship	relationship	NOUN
cjfa-19613	54	26	.	.	PUNCT
cjfa-19613	55	1	specifically	specifically	ADV
cjfa-19613	55	2	,	,	PUNCT
cjfa-19613	55	3	ngwakwe	ngwakwe	NOUN
cjfa-19613	55	4	(	(	PUNCT
cjfa-19613	55	5	2009	2009	NUM
cjfa-19613	55	6	)	)	PUNCT
cjfa-19613	55	7	identified	identify	VERB
cjfa-19613	55	8	three	three	NUM
cjfa-19613	55	9	broad	broad	ADJ
cjfa-19613	55	10	classes	class	NOUN
cjfa-19613	55	11	of	of	ADP
cjfa-19613	55	12	measurable	measurable	ADJ
cjfa-19613	55	13	variables	variable	NOUN
cjfa-19613	55	14	;	;	PUNCT
cjfa-19613	55	15	employee	employee	NOUN
cjfa-19613	55	16	health	health	NOUN
cjfa-19613	55	17	and	and	CCONJ
cjfa-19613	55	18	safety	safety	NOUN
cjfa-19613	55	19	(	(	PUNCT
cjfa-19613	55	20	ehs	ehs	PROPN
cjfa-19613	55	21	)	)	PUNCT
cjfa-19613	55	22	,	,	PUNCT
cjfa-19613	55	23	waste	waste	NOUN
cjfa-19613	55	24	management	management	NOUN
cjfa-19613	55	25	(	(	PUNCT
cjfa-19613	55	26	wm	wm	PROPN
cjfa-19613	55	27	)	)	PUNCT
cjfa-19613	55	28	and	and	CCONJ
cjfa-19613	55	29	community	community	NOUN
cjfa-19613	55	30	development	development	NOUN
cjfa-19613	55	31	(	(	PUNCT
cjfa-19613	55	32	cd	cd	PROPN
cjfa-19613	55	33	)	)	PUNCT
cjfa-19613	55	34	.	.	PUNCT
cjfa-19613	56	1	other	other	ADJ
cjfa-19613	56	2	measurable	measurable	ADJ
cjfa-19613	56	3	variables	variable	NOUN
cjfa-19613	56	4	under	under	ADP
cjfa-19613	56	5	the	the	DET
cjfa-19613	56	6	scope	scope	NOUN
cjfa-19613	56	7	of	of	ADP
cjfa-19613	56	8	csed	cse	VERB
cjfa-19613	56	9	include	include	VERB
cjfa-19613	56	10	employee	employee	NOUN
cjfa-19613	56	11	welfare	welfare	NOUN
cjfa-19613	56	12	and	and	CCONJ
cjfa-19613	56	13	social	social	ADJ
cjfa-19613	56	14	benefit	benefit	NOUN
cjfa-19613	56	15	(	(	PUNCT
cjfa-19613	56	16	ewsb	ewsb	NOUN
cjfa-19613	56	17	)	)	PUNCT
cjfa-19613	56	18	,	,	PUNCT
cjfa-19613	56	19	and	and	CCONJ
cjfa-19613	56	20	donation	donation	NOUN
cjfa-19613	56	21	and	and	CCONJ
cjfa-19613	56	22	charitable	charitable	ADJ
cjfa-19613	56	23	contributions	contribution	NOUN
cjfa-19613	56	24	(	(	PUNCT
cjfa-19613	56	25	dcc	dcc	PROPN
cjfa-19613	56	26	)	)	PUNCT
cjfa-19613	56	27	.	.	PUNCT
cjfa-19613	57	1	oba	oba	PROPN
cjfa-19613	57	2	(	(	PUNCT
cjfa-19613	57	3	2012	2012	NUM
cjfa-19613	57	4	)	)	PUNCT
cjfa-19613	57	5	,	,	PUNCT
cjfa-19613	57	6	investigated	investigate	VERB
cjfa-19613	57	7	whether	whether	SCONJ
cjfa-19613	57	8	three	three	NUM
cjfa-19613	57	9	corporate	corporate	ADJ
cjfa-19613	57	10	social	social	ADJ
cjfa-19613	57	11	responsibility	responsibility	NOUN
cjfa-19613	57	12	(	(	PUNCT
cjfa-19613	57	13	crs	crs	PROPN
cjfa-19613	57	14	)	)	PUNCT
cjfa-19613	57	15	variables	variable	NOUN
cjfa-19613	57	16	–	–	PUNCT
cjfa-19613	57	17	community	community	NOUN
cjfa-19613	57	18	social	social	ADJ
cjfa-19613	57	19	responsibility	responsibility	NOUN
cjfa-19613	57	20	(	(	PUNCT
cjfa-19613	57	21	ccrs	ccrs	PROPN
cjfa-19613	57	22	)	)	PUNCT
cjfa-19613	57	23	,	,	PUNCT
cjfa-19613	57	24	human	human	ADJ
cjfa-19613	57	25	resource	resource	NOUN
cjfa-19613	57	26	management	management	NOUN
cjfa-19613	57	27	(	(	PUNCT
cjfa-19613	57	28	hrm	hrm	PROPN
cjfa-19613	57	29	)	)	PUNCT
cjfa-19613	57	30	and	and	CCONJ
cjfa-19613	57	31	charitable	charitable	ADJ
cjfa-19613	57	32	contribution	contribution	NOUN
cjfa-19613	57	33	(	(	PUNCT
cjfa-19613	57	34	cc	cc	NOUN
cjfa-19613	57	35	)	)	PUNCT
cjfa-19613	57	36	.	.	PUNCT
cjfa-19613	58	1	in	in	ADP
cjfa-19613	58	2	line	line	NOUN
cjfa-19613	58	3	with	with	ADP
cjfa-19613	58	4	gri	gri	PROPN
cjfa-19613	58	5	performance	performance	NOUN
cjfa-19613	58	6	indicators	indicator	NOUN
cjfa-19613	58	7	,	,	PUNCT
cjfa-19613	58	8	(	(	PUNCT
cjfa-19613	58	9	akinlo	akinlo	PROPN
cjfa-19613	58	10	&	&	CCONJ
cjfa-19613	58	11	iredele	iredele	PROPN
cjfa-19613	58	12	,	,	PUNCT
cjfa-19613	58	13	2014	2014	NUM
cjfa-19613	58	14	)	)	PUNCT
cjfa-19613	58	15	measured	measure	VERB
cjfa-19613	58	16	corporate	corporate	ADJ
cjfa-19613	58	17	environmental	environmental	ADJ
cjfa-19613	58	18	disclosure	disclosure	NOUN
cjfa-19613	58	19	using	use	VERB
cjfa-19613	58	20	environmental	environmental	ADJ
cjfa-19613	58	21	pollution	pollution	NOUN
cjfa-19613	58	22	and	and	CCONJ
cjfa-19613	58	23	control	control	NOUN
cjfa-19613	58	24	policy	policy	NOUN
cjfa-19613	58	25	(	(	PUNCT
cjfa-19613	58	26	epc	epc	PROPN
cjfa-19613	58	27	)	)	PUNCT
cjfa-19613	58	28	,	,	PUNCT
cjfa-19613	58	29	energy	energy	NOUN
cjfa-19613	58	30	policy	policy	NOUN
cjfa-19613	58	31	(	(	PUNCT
cjfa-19613	58	32	enp	enp	PROPN
cjfa-19613	58	33	)	)	PUNCT
cjfa-19613	58	34	,	,	PUNCT
cjfa-19613	58	35	impact	impact	NOUN
cjfa-19613	58	36	on	on	ADP
cjfa-19613	58	37	biodiversity	biodiversity	NOUN
cjfa-19613	58	38	(	(	PUNCT
cjfa-19613	58	39	bio	bio	NOUN
cjfa-19613	58	40	)	)	PUNCT
cjfa-19613	58	41	,	,	PUNCT
cjfa-19613	58	42	waste	waste	NOUN
cjfa-19613	58	43	management	management	NOUN
cjfa-19613	58	44	cost	cost	NOUN
cjfa-19613	58	45	(	(	PUNCT
cjfa-19613	58	46	wsm	wsm	NOUN
cjfa-19613	58	47	)	)	PUNCT
cjfa-19613	58	48	,	,	PUNCT
cjfa-19613	58	49	award	award	NOUN
cjfa-19613	58	50	received	receive	VERB
cjfa-19613	58	51	for	for	ADP
cjfa-19613	58	52	installing	instal	VERB
cjfa-19613	58	53	environmental	environmental	ADJ
cjfa-19613	58	54	management	management	NOUN
cjfa-19613	58	55	system	system	NOUN
cjfa-19613	58	56	(	(	PUNCT
cjfa-19613	58	57	awr	awr	PROPN
cjfa-19613	58	58	)	)	PUNCT
cjfa-19613	58	59	,	,	PUNCT
cjfa-19613	58	60	environmental	environmental	ADJ
cjfa-19613	58	61	research	research	NOUN
cjfa-19613	58	62	and	and	CCONJ
cjfa-19613	58	63	development	development	NOUN
cjfa-19613	58	64	cost	cost	NOUN
cjfa-19613	58	65	(	(	PUNCT
cjfa-19613	58	66	erd	erd	NOUN
cjfa-19613	58	67	)	)	PUNCT
cjfa-19613	58	68	and	and	CCONJ
cjfa-19613	58	69	cost	cost	NOUN
cjfa-19613	58	70	of	of	ADP
cjfa-19613	58	71	compliance	compliance	NOUN
cjfa-19613	58	72	with	with	ADP
cjfa-19613	58	73	environmental	environmental	ADJ
cjfa-19613	58	74	laws	law	NOUN
cjfa-19613	58	75	(	(	PUNCT
cjfa-19613	58	76	cel	cel	PROPN
cjfa-19613	58	77	)	)	PUNCT
cjfa-19613	58	78	.	.	PUNCT
cjfa-19613	59	1	similarly	similarly	ADV
cjfa-19613	59	2	,	,	PUNCT
cjfa-19613	59	3	measurements	measurement	NOUN
cjfa-19613	59	4	of	of	ADP
cjfa-19613	59	5	variables	variable	NOUN
cjfa-19613	59	6	for	for	ADP
cjfa-19613	59	7	the	the	DET
cjfa-19613	59	8	study	study	NOUN
cjfa-19613	59	9	were	be	AUX
cjfa-19613	59	10	based	base	VERB
cjfa-19613	59	11	on	on	ADP
cjfa-19613	59	12	the	the	DET
cjfa-19613	59	13	global	global	ADJ
cjfa-19613	59	14	reporting	reporting	NOUN
cjfa-19613	59	15	initiative	initiative	NOUN
cjfa-19613	59	16	(	(	PUNCT
cjfa-19613	59	17	gri	gri	PROPN
cjfa-19613	59	18	corporate	corporate	ADJ
cjfa-19613	59	19	social	social	ADJ
cjfa-19613	59	20	and	and	CCONJ
cjfa-19613	59	21	environmental	environmental	ADJ
cjfa-19613	59	22	disclosures	disclosure	NOUN
cjfa-19613	59	23	…	…	PUNCT
cjfa-19613	59	24	13	13	NUM
cjfa-19613	59	25	3.1	3.1	NUM
cjfa-19613	59	26	)	)	PUNCT
cjfa-19613	59	27	framework	framework	NOUN
cjfa-19613	59	28	.	.	PUNCT
cjfa-19613	60	1	six	six	NUM
cjfa-19613	60	2	variables	variable	NOUN
cjfa-19613	60	3	,	,	PUNCT
cjfa-19613	60	4	consistent	consistent	ADJ
cjfa-19613	60	5	with	with	ADP
cjfa-19613	60	6	gri	gri	PROPN
cjfa-19613	60	7	framework	framework	PROPN
cjfa-19613	60	8	,	,	PUNCT
cjfa-19613	60	9	are	be	AUX
cjfa-19613	60	10	identified	identify	VERB
cjfa-19613	60	11	as	as	ADP
cjfa-19613	60	12	a	a	DET
cjfa-19613	60	13	consistent	consistent	ADJ
cjfa-19613	60	14	measure	measure	NOUN
cjfa-19613	60	15	of	of	ADP
cjfa-19613	60	16	csed	cse	VERB
cjfa-19613	60	17	.	.	PUNCT
cjfa-19613	61	1	these	these	PRON
cjfa-19613	61	2	are	be	AUX
cjfa-19613	61	3	:	:	PUNCT
cjfa-19613	61	4	(	(	PUNCT
cjfa-19613	61	5	i	i	NOUN
cjfa-19613	61	6	)	)	PUNCT
cjfa-19613	61	7	environmental	environmental	ADJ
cjfa-19613	61	8	protection	protection	NOUN
cjfa-19613	61	9	(	(	PUNCT
cjfa-19613	61	10	ii	ii	NOUN
cjfa-19613	61	11	)	)	PUNCT
cjfa-19613	61	12	energy	energy	NOUN
cjfa-19613	61	13	conservation	conservation	NOUN
cjfa-19613	61	14	(	(	PUNCT
cjfa-19613	61	15	iii	iii	NOUN
cjfa-19613	61	16	)	)	PUNCT
cjfa-19613	61	17	community	community	NOUN
cjfa-19613	61	18	development	development	NOUN
cjfa-19613	61	19	(	(	PUNCT
cjfa-19613	61	20	iv	iv	NOUN
cjfa-19613	61	21	)	)	PUNCT
cjfa-19613	61	22	employee	employee	NOUN
cjfa-19613	61	23	welfare	welfare	NOUN
cjfa-19613	61	24	(	(	PUNCT
cjfa-19613	61	25	v	v	NOUN
cjfa-19613	61	26	)	)	PUNCT
cjfa-19613	61	27	product	product	NOUN
cjfa-19613	61	28	responsibility	responsibility	NOUN
cjfa-19613	61	29	(	(	PUNCT
cjfa-19613	61	30	vi	vi	NOUN
cjfa-19613	61	31	)	)	PUNCT
cjfa-19613	61	32	human	human	ADJ
cjfa-19613	61	33	rights	right	NOUN
cjfa-19613	61	34	and	and	CCONJ
cjfa-19613	61	35	protection	protection	NOUN
cjfa-19613	61	36	of	of	ADP
cjfa-19613	61	37	stakeholders	stakeholder	NOUN
cjfa-19613	61	38	interest	interest	NOUN
cjfa-19613	61	39	.	.	PUNCT
cjfa-19613	62	1	2	2	X
cjfa-19613	62	2	.	.	NUM
cjfa-19613	62	3	frameworks	framework	NOUN
cjfa-19613	62	4	for	for	ADP
cjfa-19613	62	5	corporate	corporate	ADJ
cjfa-19613	62	6	social	social	ADJ
cjfa-19613	62	7	and	and	CCONJ
cjfa-19613	62	8	environmental	environmental	ADJ
cjfa-19613	62	9	disclosure	disclosure	NOUN
cjfa-19613	62	10	among	among	ADP
cjfa-19613	62	11	the	the	DET
cjfa-19613	62	12	list	list	NOUN
cjfa-19613	62	13	of	of	ADP
cjfa-19613	62	14	framework	framework	NOUN
cjfa-19613	62	15	for	for	ADP
cjfa-19613	62	16	reporting	report	VERB
cjfa-19613	62	17	social	social	ADJ
cjfa-19613	62	18	and	and	CCONJ
cjfa-19613	62	19	environmental	environmental	ADJ
cjfa-19613	62	20	issues	issue	NOUN
cjfa-19613	62	21	,	,	PUNCT
cjfa-19613	62	22	the	the	DET
cjfa-19613	62	23	global	global	ADJ
cjfa-19613	62	24	reporting	reporting	NOUN
cjfa-19613	62	25	initiative	initiative	NOUN
cjfa-19613	62	26	(	(	PUNCT
cjfa-19613	62	27	gri	gri	PROPN
cjfa-19613	62	28	)	)	PUNCT
cjfa-19613	62	29	guideline	guideline	NOUN
cjfa-19613	62	30	is	be	AUX
cjfa-19613	62	31	the	the	DET
cjfa-19613	62	32	most	most	ADV
cjfa-19613	62	33	definitive	definitive	ADJ
cjfa-19613	62	34	,	,	PUNCT
cjfa-19613	62	35	widely	widely	ADV
cjfa-19613	62	36	-	-	PUNCT
cjfa-19613	62	37	accepted	accept	VERB
cjfa-19613	62	38	and	and	CCONJ
cjfa-19613	62	39	commonlyapplied	commonlyapplie	VERB
cjfa-19613	62	40	framework	framework	NOUN
cjfa-19613	62	41	for	for	ADP
cjfa-19613	62	42	environmental	environmental	ADJ
cjfa-19613	62	43	reporting	reporting	NOUN
cjfa-19613	62	44	globally	globally	ADV
cjfa-19613	62	45	(	(	PUNCT
cjfa-19613	62	46	hindley	hindley	PROPN
cjfa-19613	62	47	&	&	CCONJ
cjfa-19613	62	48	buys	buy	NOUN
cjfa-19613	62	49	,	,	PUNCT
cjfa-19613	62	50	2012	2012	NUM
cjfa-19613	62	51	)	)	PUNCT
cjfa-19613	62	52	.	.	PUNCT
cjfa-19613	63	1	the	the	DET
cjfa-19613	63	2	global	global	ADJ
cjfa-19613	63	3	reporting	reporting	NOUN
cjfa-19613	63	4	initiative	initiative	NOUN
cjfa-19613	63	5	(	(	PUNCT
cjfa-19613	63	6	gri	gri	PROPN
cjfa-19613	63	7	)	)	PUNCT
cjfa-19613	63	8	is	be	AUX
cjfa-19613	63	9	a	a	DET
cjfa-19613	63	10	non	non	ADJ
cjfa-19613	63	11	-	-	ADJ
cjfa-19613	63	12	profit	profit	ADJ
cjfa-19613	63	13	organisation	organisation	NOUN
cjfa-19613	63	14	that	that	PRON
cjfa-19613	63	15	promotes	promote	VERB
cjfa-19613	63	16	economic	economic	ADJ
cjfa-19613	63	17	,	,	PUNCT
cjfa-19613	63	18	environmental	environmental	ADJ
cjfa-19613	63	19	and	and	CCONJ
cjfa-19613	63	20	social	social	ADJ
cjfa-19613	63	21	sustainability	sustainability	NOUN
cjfa-19613	63	22	and	and	CCONJ
cjfa-19613	63	23	provides	provide	VERB
cjfa-19613	63	24	all	all	DET
cjfa-19613	63	25	companies	company	NOUN
cjfa-19613	63	26	and	and	CCONJ
cjfa-19613	63	27	organisations	organisation	NOUN
cjfa-19613	63	28	with	with	ADP
cjfa-19613	63	29	a	a	DET
cjfa-19613	63	30	comprehensive	comprehensive	ADJ
cjfa-19613	63	31	sustainability	sustainability	NOUN
cjfa-19613	63	32	reporting	reporting	NOUN
cjfa-19613	63	33	framework	framework	NOUN
cjfa-19613	63	34	that	that	PRON
cjfa-19613	63	35	is	be	AUX
cjfa-19613	63	36	widely	widely	ADV
cjfa-19613	63	37	used	use	VERB
cjfa-19613	63	38	around	around	ADP
cjfa-19613	63	39	the	the	DET
cjfa-19613	63	40	world	world	NOUN
cjfa-19613	63	41	.	.	PUNCT
cjfa-19613	64	1	the	the	DET
cjfa-19613	64	2	first	first	ADJ
cjfa-19613	64	3	version	version	NOUN
cjfa-19613	64	4	of	of	ADP
cjfa-19613	64	5	the	the	DET
cjfa-19613	64	6	guidelines	guideline	NOUN
cjfa-19613	64	7	,	,	PUNCT
cjfa-19613	64	8	g1	g1	PROPN
cjfa-19613	64	9	was	be	AUX
cjfa-19613	64	10	launched	launch	VERB
cjfa-19613	64	11	in	in	ADP
cjfa-19613	64	12	year	year	NOUN
cjfa-19613	64	13	2000	2000	NUM
cjfa-19613	64	14	.	.	PUNCT
cjfa-19613	65	1	subsequently	subsequently	ADV
cjfa-19613	65	2	,	,	PUNCT
cjfa-19613	65	3	others	other	NOUN
cjfa-19613	65	4	followed	follow	VERB
cjfa-19613	65	5	;	;	PUNCT
cjfa-19613	65	6	g2	g2	PROPN
cjfa-19613	65	7	(	(	PUNCT
cjfa-19613	65	8	2002	2002	NUM
cjfa-19613	65	9	)	)	PUNCT
cjfa-19613	65	10	;	;	PUNCT
cjfa-19613	65	11	g3	g3	X
cjfa-19613	65	12	(	(	PUNCT
cjfa-19613	65	13	2006	2006	NUM
cjfa-19613	65	14	)	)	PUNCT
cjfa-19613	65	15	,	,	PUNCT
cjfa-19613	65	16	with	with	ADP
cjfa-19613	65	17	updated	update	VERB
cjfa-19613	65	18	and	and	CCONJ
cjfa-19613	65	19	complete	complete	ADJ
cjfa-19613	65	20	version	version	NOUN
cjfa-19613	65	21	(	(	PUNCT
cjfa-19613	65	22	g3.1	g3.1	PROPN
cjfa-19613	65	23	)	)	PUNCT
cjfa-19613	65	24	in	in	ADP
cjfa-19613	65	25	2011	2011	NUM
cjfa-19613	65	26	.	.	PUNCT
cjfa-19613	66	1	the	the	DET
cjfa-19613	66	2	g4	g4	NOUN
cjfa-19613	66	3	was	be	AUX
cjfa-19613	66	4	launched	launch	VERB
cjfa-19613	66	5	in	in	ADP
cjfa-19613	66	6	2013	2013	NUM
cjfa-19613	66	7	,	,	PUNCT
cjfa-19613	66	8	though	though	SCONJ
cjfa-19613	66	9	will	will	AUX
cjfa-19613	66	10	soon	soon	ADV
cjfa-19613	66	11	be	be	AUX
cjfa-19613	66	12	finally	finally	ADV
cjfa-19613	66	13	replaced	replace	VERB
cjfa-19613	66	14	by	by	ADP
cjfa-19613	66	15	gris	gris	NOUN
cjfa-19613	66	16	standards	standard	NOUN
cjfa-19613	66	17	,	,	PUNCT
cjfa-19613	66	18	this	this	DET
cjfa-19613	66	19	study	study	NOUN
cjfa-19613	66	20	is	be	AUX
cjfa-19613	66	21	based	base	VERB
cjfa-19613	66	22	on	on	ADP
cjfa-19613	66	23	the	the	DET
cjfa-19613	66	24	g3.1	g3.1	PROPN
cjfa-19613	66	25	because	because	SCONJ
cjfa-19613	66	26	it	it	PRON
cjfa-19613	66	27	is	be	AUX
cjfa-19613	66	28	the	the	DET
cjfa-19613	66	29	applicable	applicable	ADJ
cjfa-19613	66	30	guideline	guideline	NOUN
cjfa-19613	66	31	for	for	ADP
cjfa-19613	66	32	the	the	DET
cjfa-19613	66	33	period	period	NOUN
cjfa-19613	66	34	being	be	AUX
cjfa-19613	66	35	covered	cover	VERB
cjfa-19613	66	36	in	in	ADP
cjfa-19613	66	37	this	this	DET
cjfa-19613	66	38	study	study	NOUN
cjfa-19613	66	39	.	.	PUNCT
cjfa-19613	67	1	3	3	X
cjfa-19613	67	2	.	.	NUM
cjfa-19613	67	3	csed	cse	VERB
cjfa-19613	67	4	and	and	CCONJ
cjfa-19613	67	5	market	market	NOUN
cjfa-19613	67	6	value	value	NOUN
cjfa-19613	67	7	of	of	ADP
cjfa-19613	67	8	firms	firm	NOUN
cjfa-19613	67	9	current	current	ADJ
cjfa-19613	67	10	debate	debate	NOUN
cjfa-19613	67	11	on	on	ADP
cjfa-19613	67	12	how	how	SCONJ
cjfa-19613	67	13	environmental	environmental	ADJ
cjfa-19613	67	14	disclosure	disclosure	NOUN
cjfa-19613	67	15	impacts	impact	VERB
cjfa-19613	67	16	the	the	DET
cjfa-19613	67	17	market	market	NOUN
cjfa-19613	67	18	value	value	NOUN
cjfa-19613	67	19	of	of	ADP
cjfa-19613	67	20	firms	firm	NOUN
cjfa-19613	67	21	is	be	AUX
cjfa-19613	67	22	basically	basically	ADV
cjfa-19613	67	23	divided	divide	VERB
cjfa-19613	67	24	into	into	ADP
cjfa-19613	67	25	two	two	NUM
cjfa-19613	67	26	schools	school	NOUN
cjfa-19613	67	27	namely	namely	ADV
cjfa-19613	67	28	;	;	PUNCT
cjfa-19613	67	29	the	the	DET
cjfa-19613	67	30	cost	cost	NOUN
cjfa-19613	67	31	concerned	concern	VERB
cjfa-19613	67	32	school	school	NOUN
cjfa-19613	67	33	and	and	CCONJ
cjfa-19613	67	34	the	the	DET
cjfa-19613	67	35	value	value	NOUN
cjfa-19613	67	36	creation	creation	NOUN
cjfa-19613	67	37	school	school	NOUN
cjfa-19613	67	38	.	.	PUNCT
cjfa-19613	68	1	the	the	DET
cjfa-19613	68	2	cost	cost	NOUN
cjfa-19613	68	3	-	-	PUNCT
cjfa-19613	68	4	concerned	concern	VERB
cjfa-19613	68	5	school	school	NOUN
cjfa-19613	68	6	argues	argue	VERB
cjfa-19613	68	7	that	that	SCONJ
cjfa-19613	68	8	environmental	environmental	ADJ
cjfa-19613	68	9	investments	investment	NOUN
cjfa-19613	68	10	and	and	CCONJ
cjfa-19613	68	11	high	high	ADJ
cjfa-19613	68	12	environmental	environmental	ADJ
cjfa-19613	68	13	disclosure	disclosure	NOUN
cjfa-19613	68	14	represent	represent	VERB
cjfa-19613	68	15	only	only	ADV
cjfa-19613	68	16	increased	increase	VERB
cjfa-19613	68	17	costs	cost	NOUN
cjfa-19613	68	18	,	,	PUNCT
cjfa-19613	68	19	resulting	result	VERB
cjfa-19613	68	20	in	in	ADP
cjfa-19613	68	21	decreased	decrease	VERB
cjfa-19613	68	22	earnings	earning	NOUN
cjfa-19613	68	23	and	and	CCONJ
cjfa-19613	68	24	lower	low	ADJ
cjfa-19613	68	25	market	market	NOUN
cjfa-19613	68	26	value	value	NOUN
cjfa-19613	68	27	.	.	PUNCT
cjfa-19613	69	1	consequently	consequently	ADV
cjfa-19613	69	2	,	,	PUNCT
cjfa-19613	69	3	the	the	DET
cjfa-19613	69	4	relationship	relationship	NOUN
cjfa-19613	69	5	between	between	ADP
cjfa-19613	69	6	environmental	environmental	ADJ
cjfa-19613	69	7	disclosure	disclosure	NOUN
cjfa-19613	69	8	and	and	CCONJ
cjfa-19613	69	9	market	market	NOUN
cjfa-19613	69	10	value	value	NOUN
cjfa-19613	69	11	is	be	AUX
cjfa-19613	69	12	expected	expect	VERB
cjfa-19613	69	13	to	to	PART
cjfa-19613	69	14	be	be	AUX
cjfa-19613	69	15	negative	negative	ADJ
cjfa-19613	69	16	(	(	PUNCT
cjfa-19613	69	17	lars	lars	PROPN
cjfa-19613	69	18	,	,	PUNCT
cjfa-19613	69	19	henrik	henrik	PROPN
cjfa-19613	69	20	&	&	CCONJ
cjfa-19613	69	21	siv	siv	PROPN
cjfa-19613	69	22	,	,	PUNCT
cjfa-19613	69	23	2005	2005	NUM
cjfa-19613	69	24	)	)	PUNCT
cjfa-19613	69	25	.	.	PUNCT
cjfa-19613	70	1	value	value	NOUN
cjfa-19613	70	2	creation	creation	NOUN
cjfa-19613	70	3	school	school	NOUN
cjfa-19613	70	4	regards	regard	VERB
cjfa-19613	70	5	environmental	environmental	ADJ
cjfa-19613	70	6	efforts	effort	NOUN
cjfa-19613	70	7	as	as	ADP
cjfa-19613	70	8	a	a	DET
cjfa-19613	70	9	way	way	NOUN
cjfa-19613	70	10	of	of	ADP
cjfa-19613	70	11	increasing	increase	VERB
cjfa-19613	70	12	competitive	competitive	ADJ
cjfa-19613	70	13	advantage	advantage	NOUN
cjfa-19613	70	14	and	and	CCONJ
cjfa-19613	70	15	improve	improve	VERB
cjfa-19613	70	16	financial	financial	ADJ
cjfa-19613	70	17	returns	return	NOUN
cjfa-19613	70	18	to	to	ADP
cjfa-19613	70	19	the	the	DET
cjfa-19613	70	20	investors	investor	NOUN
cjfa-19613	70	21	,	,	PUNCT
cjfa-19613	70	22	the	the	DET
cjfa-19613	70	23	relationship	relationship	NOUN
cjfa-19613	70	24	between	between	ADP
cjfa-19613	70	25	environmental	environmental	ADJ
cjfa-19613	70	26	disclosure	disclosure	NOUN
cjfa-19613	70	27	and	and	CCONJ
cjfa-19613	70	28	market	market	NOUN
cjfa-19613	70	29	value	value	NOUN
cjfa-19613	70	30	in	in	ADP
cjfa-19613	70	31	this	this	DET
cjfa-19613	70	32	regard	regard	NOUN
cjfa-19613	70	33	is	be	AUX
cjfa-19613	70	34	expected	expect	VERB
cjfa-19613	70	35	to	to	PART
cjfa-19613	70	36	be	be	AUX
cjfa-19613	70	37	positive	positive	ADJ
cjfa-19613	70	38	(	(	PUNCT
cjfa-19613	70	39	konar	konar	PROPN
cjfa-19613	70	40	&	&	CCONJ
cjfa-19613	70	41	cohen	cohen	PROPN
cjfa-19613	70	42	,	,	PUNCT
cjfa-19613	70	43	2001	2001	NUM
cjfa-19613	70	44	;	;	PUNCT
cjfa-19613	70	45	akinlo	akinlo	PROPN
cjfa-19613	70	46	&	&	CCONJ
cjfa-19613	70	47	iredele	iredele	PROPN
cjfa-19613	70	48	,	,	PUNCT
cjfa-19613	70	49	2014	2014	NUM
cjfa-19613	70	50	)	)	PUNCT
cjfa-19613	70	51	.	.	PUNCT
cjfa-19613	71	1	one	one	NUM
cjfa-19613	71	2	particular	particular	ADJ
cjfa-19613	71	3	development	development	NOUN
cjfa-19613	71	4	that	that	PRON
cjfa-19613	71	5	helps	help	VERB
cjfa-19613	71	6	csed	cse	VERB
cjfa-19613	71	7	’s	’s	PART
cjfa-19613	71	8	influence	influence	NOUN
cjfa-19613	71	9	on	on	ADP
cjfa-19613	71	10	market	market	NOUN
cjfa-19613	71	11	value	value	NOUN
cjfa-19613	71	12	of	of	ADP
cjfa-19613	71	13	a	a	DET
cjfa-19613	71	14	firm	firm	NOUN
cjfa-19613	71	15	is	be	AUX
cjfa-19613	71	16	the	the	DET
cjfa-19613	71	17	activities	activity	NOUN
cjfa-19613	71	18	of	of	ADP
cjfa-19613	71	19	the	the	DET
cjfa-19613	71	20	ethical	ethical	ADJ
cjfa-19613	71	21	investors	investor	NOUN
cjfa-19613	71	22	.	.	PUNCT
cjfa-19613	72	1	ethical	ethical	ADJ
cjfa-19613	72	2	investors	investor	NOUN
cjfa-19613	72	3	are	be	AUX
cjfa-19613	72	4	people	people	NOUN
cjfa-19613	72	5	who	who	PRON
cjfa-19613	72	6	deliberately	deliberately	ADV
cjfa-19613	72	7	look	look	VERB
cjfa-19613	72	8	for	for	ADP
cjfa-19613	72	9	and	and	CCONJ
cjfa-19613	72	10	use	use	VERB
cjfa-19613	72	11	investment	investment	NOUN
cjfa-19613	72	12	vehicles	vehicle	NOUN
cjfa-19613	72	13	that	that	PRON
cjfa-19613	72	14	reflect	reflect	VERB
cjfa-19613	72	15	their	their	PRON
cjfa-19613	72	16	values	value	NOUN
cjfa-19613	72	17	okwy	okwy	VERB
cjfa-19613	72	18	peter	peter	PROPN
cjfa-19613	72	19	okpala	okpala	PROPN
cjfa-19613	72	20	,	,	PUNCT
cjfa-19613	72	21	oluwamayowa	oluwamayowa	PROPN
cjfa-19613	72	22	olalekan	olalekan	PROPN
cjfa-19613	72	23	iredele14	iredele14	ADJ
cjfa-19613	72	24	and	and	CCONJ
cjfa-19613	72	25	concerns	concern	NOUN
cjfa-19613	72	26	regarding	regard	VERB
cjfa-19613	72	27	conduct	conduct	NOUN
cjfa-19613	72	28	of	of	ADP
cjfa-19613	72	29	business	business	NOUN
cjfa-19613	72	30	activities	activity	NOUN
cjfa-19613	72	31	(	(	PUNCT
cjfa-19613	72	32	williams	williams	PROPN
cjfa-19613	72	33	,	,	PUNCT
cjfa-19613	72	34	1999	1999	NUM
cjfa-19613	72	35	)	)	PUNCT
cjfa-19613	72	36	.	.	PUNCT
cjfa-19613	73	1	these	these	DET
cjfa-19613	73	2	investment	investment	NOUN
cjfa-19613	73	3	vehicles	vehicle	NOUN
cjfa-19613	73	4	(	(	PUNCT
cjfa-19613	73	5	ethical	ethical	ADJ
cjfa-19613	73	6	investments	investment	NOUN
cjfa-19613	73	7	)	)	PUNCT
cjfa-19613	73	8	select	select	ADJ
cjfa-19613	73	9	companies	company	NOUN
cjfa-19613	73	10	for	for	ADP
cjfa-19613	73	11	investments	investment	NOUN
cjfa-19613	73	12	,	,	PUNCT
cjfa-19613	73	13	based	base	VERB
cjfa-19613	73	14	on	on	ADP
cjfa-19613	73	15	consideration	consideration	NOUN
cjfa-19613	73	16	for	for	ADP
cjfa-19613	73	17	social	social	ADJ
cjfa-19613	73	18	and	and	CCONJ
cjfa-19613	73	19	environmental	environmental	ADJ
cjfa-19613	73	20	performance	performance	NOUN
cjfa-19613	73	21	,	,	PUNCT
cjfa-19613	73	22	besides	besides	SCONJ
cjfa-19613	73	23	economic	economic	ADJ
cjfa-19613	73	24	performance	performance	NOUN
cjfa-19613	73	25	.	.	PUNCT
cjfa-19613	74	1	hence	hence	ADV
cjfa-19613	74	2	,	,	PUNCT
cjfa-19613	74	3	they	they	PRON
cjfa-19613	74	4	are	be	AUX
cjfa-19613	74	5	also	also	ADV
cjfa-19613	74	6	referred	refer	VERB
cjfa-19613	74	7	to	to	ADP
cjfa-19613	74	8	as	as	ADP
cjfa-19613	74	9	social	social	ADJ
cjfa-19613	74	10	responsibility	responsibility	NOUN
cjfa-19613	74	11	investments	investment	NOUN
cjfa-19613	74	12	.	.	PUNCT
cjfa-19613	75	1	the	the	DET
cjfa-19613	75	2	investors	investor	NOUN
cjfa-19613	75	3	are	be	AUX
cjfa-19613	75	4	guided	guide	VERB
cjfa-19613	75	5	,	,	PUNCT
cjfa-19613	75	6	not	not	PART
cjfa-19613	75	7	just	just	ADV
cjfa-19613	75	8	by	by	ADP
cjfa-19613	75	9	profit	profit	NOUN
cjfa-19613	75	10	maximisation	maximisation	NOUN
cjfa-19613	75	11	motive	motive	NOUN
cjfa-19613	75	12	,	,	PUNCT
cjfa-19613	75	13	but	but	CCONJ
cjfa-19613	75	14	also	also	ADV
cjfa-19613	75	15	by	by	ADP
cjfa-19613	75	16	moral	moral	ADJ
cjfa-19613	75	17	duty	duty	NOUN
cjfa-19613	75	18	to	to	PART
cjfa-19613	75	19	maximise	maximise	VERB
cjfa-19613	75	20	stakeholder	stakeholder	NOUN
cjfa-19613	75	21	’s	’s	PART
cjfa-19613	75	22	welfare	welfare	NOUN
cjfa-19613	75	23	(	(	PUNCT
cjfa-19613	75	24	etzioni	etzioni	PROPN
cjfa-19613	75	25	,	,	PUNCT
cjfa-19613	75	26	1988	1988	NUM
cjfa-19613	75	27	)	)	PUNCT
cjfa-19613	75	28	.	.	PUNCT
cjfa-19613	76	1	cassidy	cassidy	PROPN
cjfa-19613	76	2	(	(	PUNCT
cjfa-19613	76	3	2003	2003	NUM
cjfa-19613	76	4	)	)	PUNCT
cjfa-19613	76	5	posits	posit	NOUN
cjfa-19613	76	6	that	that	SCONJ
cjfa-19613	76	7	substitution	substitution	NOUN
cjfa-19613	76	8	of	of	ADP
cjfa-19613	76	9	long	long	ADJ
cjfa-19613	76	10	-	-	PUNCT
cjfa-19613	76	11	term	term	NOUN
cjfa-19613	76	12	sustainability	sustainability	NOUN
cjfa-19613	76	13	for	for	ADP
cjfa-19613	76	14	short	short	ADJ
cjfa-19613	76	15	term	term	NOUN
cjfa-19613	76	16	volatility	volatility	NOUN
cjfa-19613	76	17	and	and	CCONJ
cjfa-19613	76	18	risk	risk	NOUN
cjfa-19613	76	19	is	be	AUX
cjfa-19613	76	20	needed	need	VERB
cjfa-19613	76	21	in	in	ADP
cjfa-19613	76	22	contemporary	contemporary	ADJ
cjfa-19613	76	23	business	business	NOUN
cjfa-19613	76	24	.	.	PUNCT
cjfa-19613	77	1	economic	economic	ADJ
cjfa-19613	77	2	,	,	PUNCT
cjfa-19613	77	3	social	social	ADJ
cjfa-19613	77	4	and	and	CCONJ
cjfa-19613	77	5	environmental	environmental	ADJ
cjfa-19613	77	6	performance	performance	NOUN
cjfa-19613	77	7	are	be	AUX
cjfa-19613	77	8	often	often	ADV
cjfa-19613	77	9	linked	link	VERB
cjfa-19613	77	10	with	with	ADP
cjfa-19613	77	11	adequate	adequate	ADJ
cjfa-19613	77	12	disclosures	disclosure	NOUN
cjfa-19613	77	13	.	.	PUNCT
cjfa-19613	78	1	chami	chami	NOUN
cjfa-19613	78	2	,	,	PUNCT
cjfa-19613	78	3	cosimano	cosimano	NOUN
cjfa-19613	78	4	and	and	CCONJ
cjfa-19613	78	5	fullenkamp	fullenkamp	PROPN
cjfa-19613	78	6	(	(	PUNCT
cjfa-19613	78	7	2002	2002	NUM
cjfa-19613	78	8	)	)	PUNCT
cjfa-19613	78	9	argue	argue	VERB
cjfa-19613	78	10	that	that	SCONJ
cjfa-19613	78	11	ethical	ethical	ADJ
cjfa-19613	78	12	reputation	reputation	NOUN
cjfa-19613	78	13	is	be	AUX
cjfa-19613	78	14	the	the	DET
cjfa-19613	78	15	valuable	valuable	ADJ
cjfa-19613	78	16	intangible	intangible	ADJ
cjfa-19613	78	17	asset	asset	NOUN
cjfa-19613	78	18	which	which	PRON
cjfa-19613	78	19	will	will	AUX
cjfa-19613	78	20	affect	affect	VERB
cjfa-19613	78	21	market	market	NOUN
cjfa-19613	78	22	price	price	NOUN
cjfa-19613	78	23	of	of	ADP
cjfa-19613	78	24	shares	share	NOUN
cjfa-19613	78	25	.	.	PUNCT
cjfa-19613	79	1	with	with	ADP
cjfa-19613	79	2	the	the	DET
cjfa-19613	79	3	steady	steady	ADJ
cjfa-19613	79	4	increase	increase	NOUN
cjfa-19613	79	5	in	in	ADP
cjfa-19613	79	6	the	the	DET
cjfa-19613	79	7	number	number	NOUN
cjfa-19613	79	8	of	of	ADP
cjfa-19613	79	9	ethical	ethical	ADJ
cjfa-19613	79	10	investors	investor	NOUN
cjfa-19613	79	11	and	and	CCONJ
cjfa-19613	79	12	volume	volume	NOUN
cjfa-19613	79	13	of	of	ADP
cjfa-19613	79	14	funds	fund	NOUN
cjfa-19613	79	15	for	for	ADP
cjfa-19613	79	16	ethical	ethical	ADJ
cjfa-19613	79	17	investments	investment	NOUN
cjfa-19613	79	18	,	,	PUNCT
cjfa-19613	79	19	demand	demand	NOUN
cjfa-19613	79	20	for	for	ADP
cjfa-19613	79	21	shares	share	NOUN
cjfa-19613	79	22	of	of	ADP
cjfa-19613	79	23	companies	company	NOUN
cjfa-19613	79	24	with	with	ADP
cjfa-19613	79	25	good	good	ADJ
cjfa-19613	79	26	quality	quality	NOUN
cjfa-19613	79	27	csed	cse	VERB
cjfa-19613	79	28	would	would	AUX
cjfa-19613	79	29	increase	increase	VERB
cjfa-19613	79	30	thus	thus	ADV
cjfa-19613	79	31	driving	drive	VERB
cjfa-19613	79	32	up	up	ADP
cjfa-19613	79	33	their	their	PRON
cjfa-19613	79	34	prices	price	NOUN
cjfa-19613	79	35	.	.	PUNCT
cjfa-19613	80	1	4	4	X
cjfa-19613	80	2	.	.	X
cjfa-19613	80	3	theoretical	theoretical	ADJ
cjfa-19613	80	4	framework	framework	NOUN
cjfa-19613	80	5	several	several	ADJ
cjfa-19613	80	6	theoretical	theoretical	ADJ
cjfa-19613	80	7	perspectives	perspective	NOUN
cjfa-19613	80	8	have	have	AUX
cjfa-19613	80	9	already	already	ADV
cjfa-19613	80	10	established	establish	VERB
cjfa-19613	80	11	the	the	DET
cjfa-19613	80	12	notion	notion	NOUN
cjfa-19613	80	13	that	that	SCONJ
cjfa-19613	80	14	organizations	organization	NOUN
cjfa-19613	80	15	need	need	VERB
cjfa-19613	80	16	to	to	PART
cjfa-19613	80	17	engage	engage	VERB
cjfa-19613	80	18	in	in	ADP
cjfa-19613	80	19	csr	csr	NOUN
cjfa-19613	80	20	activities	activity	NOUN
cjfa-19613	80	21	and	and	CCONJ
cjfa-19613	80	22	report	report	VERB
cjfa-19613	80	23	such	such	ADJ
cjfa-19613	80	24	activities	activity	NOUN
cjfa-19613	80	25	.	.	PUNCT
cjfa-19613	81	1	the	the	DET
cjfa-19613	81	2	theoretical	theoretical	ADJ
cjfa-19613	81	3	perspectives	perspective	NOUN
cjfa-19613	81	4	upon	upon	SCONJ
cjfa-19613	81	5	which	which	PRON
cjfa-19613	81	6	csr	csr	NOUN
cjfa-19613	81	7	is	be	AUX
cjfa-19613	81	8	based	base	VERB
cjfa-19613	81	9	and	and	CCONJ
cjfa-19613	81	10	which	which	PRON
cjfa-19613	81	11	also	also	ADV
cjfa-19613	81	12	provide	provide	VERB
cjfa-19613	81	13	the	the	DET
cjfa-19613	81	14	theoretical	theoretical	ADJ
cjfa-19613	81	15	foundation	foundation	NOUN
cjfa-19613	81	16	for	for	ADP
cjfa-19613	81	17	analyzing	analyze	VERB
cjfa-19613	81	18	the	the	DET
cjfa-19613	81	19	issue	issue	NOUN
cjfa-19613	81	20	of	of	ADP
cjfa-19613	81	21	csed	cse	VERB
cjfa-19613	81	22	include	include	VERB
cjfa-19613	81	23	such	such	ADJ
cjfa-19613	81	24	theories	theory	NOUN
cjfa-19613	81	25	as	as	ADP
cjfa-19613	81	26	the	the	DET
cjfa-19613	81	27	legitimacy	legitimacy	NOUN
cjfa-19613	81	28	theory	theory	NOUN
cjfa-19613	81	29	,	,	PUNCT
cjfa-19613	81	30	stakeholder	stakeholder	NOUN
cjfa-19613	81	31	theory	theory	NOUN
cjfa-19613	81	32	and	and	CCONJ
cjfa-19613	81	33	the	the	DET
cjfa-19613	81	34	resource	resource	NOUN
cjfa-19613	81	35	based	base	VERB
cjfa-19613	81	36	view	view	NOUN
cjfa-19613	81	37	theory	theory	NOUN
cjfa-19613	81	38	.	.	PUNCT
cjfa-19613	82	1	while	while	SCONJ
cjfa-19613	82	2	legitimacy	legitimacy	NOUN
cjfa-19613	82	3	theory	theory	NOUN
cjfa-19613	82	4	argues	argue	VERB
cjfa-19613	82	5	that	that	SCONJ
cjfa-19613	82	6	organizations	organization	NOUN
cjfa-19613	82	7	seek	seek	VERB
cjfa-19613	82	8	to	to	PART
cjfa-19613	82	9	ensure	ensure	VERB
cjfa-19613	82	10	that	that	SCONJ
cjfa-19613	82	11	they	they	PRON
cjfa-19613	82	12	operate	operate	VERB
cjfa-19613	82	13	within	within	ADP
cjfa-19613	82	14	the	the	DET
cjfa-19613	82	15	bounds	bound	NOUN
cjfa-19613	82	16	and	and	CCONJ
cjfa-19613	82	17	norms	norm	NOUN
cjfa-19613	82	18	of	of	ADP
cjfa-19613	82	19	society	society	NOUN
cjfa-19613	82	20	(	(	PUNCT
cjfa-19613	82	21	gray	gray	ADJ
cjfa-19613	82	22	,	,	PUNCT
cjfa-19613	82	23	kouhy	kouhy	PROPN
cjfa-19613	82	24	&	&	CCONJ
cjfa-19613	82	25	lavers	laver	NOUN
cjfa-19613	82	26	,	,	PUNCT
cjfa-19613	82	27	1995	1995	NUM
cjfa-19613	82	28	)	)	PUNCT
cjfa-19613	82	29	.	.	PUNCT
cjfa-19613	83	1	it	it	PRON
cjfa-19613	83	2	entails	entail	VERB
cjfa-19613	83	3	conformity	conformity	NOUN
cjfa-19613	83	4	of	of	ADP
cjfa-19613	83	5	an	an	DET
cjfa-19613	83	6	organization	organization	NOUN
cjfa-19613	83	7	with	with	ADP
cjfa-19613	83	8	the	the	DET
cjfa-19613	83	9	value	value	NOUN
cjfa-19613	83	10	of	of	ADP
cjfa-19613	83	11	the	the	DET
cjfa-19613	83	12	society	society	NOUN
cjfa-19613	83	13	within	within	ADP
cjfa-19613	83	14	which	which	PRON
cjfa-19613	83	15	it	it	PRON
cjfa-19613	83	16	functions	function	VERB
cjfa-19613	83	17	(	(	PUNCT
cjfa-19613	83	18	deegan	deegan	PROPN
cjfa-19613	83	19	,	,	PUNCT
cjfa-19613	83	20	2002	2002	NUM
cjfa-19613	83	21	)	)	PUNCT
cjfa-19613	83	22	.	.	PUNCT
cjfa-19613	84	1	the	the	DET
cjfa-19613	84	2	stakeholder	stakeholder	NOUN
cjfa-19613	84	3	theory	theory	NOUN
cjfa-19613	84	4	asserts	assert	VERB
cjfa-19613	84	5	that	that	SCONJ
cjfa-19613	84	6	corporation	corporation	NOUN
cjfa-19613	84	7	’s	’s	PART
cjfa-19613	84	8	continued	continued	ADJ
cjfa-19613	84	9	existence	existence	NOUN
cjfa-19613	84	10	requires	require	VERB
cjfa-19613	84	11	the	the	DET
cjfa-19613	84	12	support	support	NOUN
cjfa-19613	84	13	of	of	ADP
cjfa-19613	84	14	the	the	DET
cjfa-19613	84	15	stakeholders	stakeholder	NOUN
cjfa-19613	84	16	and	and	CCONJ
cjfa-19613	84	17	their	their	PRON
cjfa-19613	84	18	approval	approval	NOUN
cjfa-19613	84	19	must	must	AUX
cjfa-19613	84	20	be	be	AUX
cjfa-19613	84	21	sought	seek	VERB
cjfa-19613	84	22	and	and	CCONJ
cjfa-19613	84	23	the	the	DET
cjfa-19613	84	24	activities	activity	NOUN
cjfa-19613	84	25	of	of	ADP
cjfa-19613	84	26	the	the	DET
cjfa-19613	84	27	corporation	corporation	NOUN
cjfa-19613	84	28	adjusted	adjust	VERB
cjfa-19613	84	29	to	to	PART
cjfa-19613	84	30	gain	gain	VERB
cjfa-19613	84	31	that	that	DET
cjfa-19613	84	32	approval	approval	NOUN
cjfa-19613	84	33	(	(	PUNCT
cjfa-19613	84	34	chan	chan	PROPN
cjfa-19613	84	35	,	,	PUNCT
cjfa-19613	84	36	1996	1996	NUM
cjfa-19613	84	37	)	)	PUNCT
cjfa-19613	84	38	.	.	PUNCT
cjfa-19613	85	1	however	however	ADV
cjfa-19613	85	2	,	,	PUNCT
cjfa-19613	85	3	this	this	DET
cjfa-19613	85	4	study	study	NOUN
cjfa-19613	85	5	is	be	AUX
cjfa-19613	85	6	hinged	hinge	VERB
cjfa-19613	85	7	on	on	ADP
cjfa-19613	85	8	the	the	DET
cjfa-19613	85	9	resource	resource	NOUN
cjfa-19613	85	10	based	base	VERB
cjfa-19613	85	11	theory	theory	NOUN
cjfa-19613	85	12	.	.	PUNCT
cjfa-19613	86	1	resource	resource	NOUN
cjfa-19613	86	2	based	base	VERB
cjfa-19613	86	3	theory	theory	NOUN
cjfa-19613	86	4	presumes	presume	VERB
cjfa-19613	86	5	that	that	SCONJ
cjfa-19613	86	6	firms	firm	NOUN
cjfa-19613	86	7	are	be	AUX
cjfa-19613	86	8	bundles	bundle	NOUN
cjfa-19613	86	9	of	of	ADP
cjfa-19613	86	10	heterogeneous	heterogeneous	ADJ
cjfa-19613	86	11	resources	resource	NOUN
cjfa-19613	86	12	and	and	CCONJ
cjfa-19613	86	13	capabilities	capability	NOUN
cjfa-19613	86	14	which	which	PRON
cjfa-19613	86	15	are	be	AUX
cjfa-19613	86	16	imperfectly	imperfectly	ADV
cjfa-19613	86	17	mobile	mobile	ADJ
cjfa-19613	86	18	across	across	ADP
cjfa-19613	86	19	firms	firm	NOUN
cjfa-19613	86	20	and	and	CCONJ
cjfa-19613	86	21	for	for	ADP
cjfa-19613	86	22	certain	certain	ADJ
cjfa-19613	86	23	types	type	NOUN
cjfa-19613	86	24	of	of	ADP
cjfa-19613	86	25	firms	firm	NOUN
cjfa-19613	86	26	these	these	DET
cjfa-19613	86	27	capability	capability	NOUN
cjfa-19613	86	28	or	or	CCONJ
cjfa-19613	86	29	resource	resource	NOUN
cjfa-19613	86	30	can	can	AUX
cjfa-19613	86	31	lead	lead	VERB
cjfa-19613	86	32	to	to	ADP
cjfa-19613	86	33	a	a	DET
cjfa-19613	86	34	sustained	sustain	VERB
cjfa-19613	86	35	competitive	competitive	ADJ
cjfa-19613	86	36	advantage	advantage	NOUN
cjfa-19613	86	37	for	for	ADP
cjfa-19613	86	38	the	the	DET
cjfa-19613	86	39	firm	firm	NOUN
cjfa-19613	86	40	(	(	PUNCT
cjfa-19613	86	41	barney	barney	PROPN
cjfa-19613	86	42	,	,	PUNCT
cjfa-19613	86	43	1991	1991	NUM
cjfa-19613	86	44	;	;	PUNCT
cjfa-19613	86	45	hart	hart	PROPN
cjfa-19613	86	46	,	,	PUNCT
cjfa-19613	86	47	1995	1995	NUM
cjfa-19613	86	48	)	)	PUNCT
cjfa-19613	86	49	.	.	PUNCT
cjfa-19613	87	1	the	the	DET
cjfa-19613	87	2	implication	implication	NOUN
cjfa-19613	87	3	of	of	ADP
cjfa-19613	87	4	this	this	DET
cjfa-19613	87	5	theory	theory	NOUN
cjfa-19613	87	6	is	be	AUX
cjfa-19613	87	7	that	that	SCONJ
cjfa-19613	87	8	csed	cse	VERB
cjfa-19613	87	9	can	can	AUX
cjfa-19613	87	10	be	be	AUX
cjfa-19613	87	11	used	use	VERB
cjfa-19613	87	12	as	as	ADP
cjfa-19613	87	13	a	a	DET
cjfa-19613	87	14	strategic	strategic	ADJ
cjfa-19613	87	15	tool	tool	NOUN
cjfa-19613	87	16	for	for	ADP
cjfa-19613	87	17	corporate	corporate	ADJ
cjfa-19613	87	18	differentiation	differentiation	NOUN
cjfa-19613	87	19	and	and	CCONJ
cjfa-19613	87	20	also	also	ADV
cjfa-19613	87	21	as	as	ADP
cjfa-19613	87	22	a	a	DET
cjfa-19613	87	23	basis	basis	NOUN
cjfa-19613	87	24	to	to	PART
cjfa-19613	87	25	develop	develop	VERB
cjfa-19613	87	26	predictive	predictive	ADJ
cjfa-19613	87	27	patterns	pattern	NOUN
cjfa-19613	87	28	of	of	ADP
cjfa-19613	87	29	csr	csr	NOUN
cjfa-19613	87	30	investment	investment	NOUN
cjfa-19613	87	31	for	for	ADP
cjfa-19613	87	32	specific	specific	ADJ
cjfa-19613	87	33	firms	firm	NOUN
cjfa-19613	87	34	.	.	PUNCT
cjfa-19613	88	1	this	this	DET
cjfa-19613	88	2	theory	theory	NOUN
cjfa-19613	88	3	suggests	suggest	VERB
cjfa-19613	88	4	the	the	DET
cjfa-19613	88	5	use	use	NOUN
cjfa-19613	88	6	of	of	ADP
cjfa-19613	88	7	csed	cse	VERB
cjfa-19613	88	8	as	as	ADP
cjfa-19613	88	9	strategy	strategy	NOUN
cjfa-19613	88	10	for	for	ADP
cjfa-19613	88	11	differentiation	differentiation	NOUN
cjfa-19613	88	12	,	,	PUNCT
cjfa-19613	88	13	beyond	beyond	ADP
cjfa-19613	88	14	just	just	ADV
cjfa-19613	88	15	looking	look	VERB
cjfa-19613	88	16	for	for	ADP
cjfa-19613	88	17	legitimacy	legitimacy	NOUN
cjfa-19613	88	18	or	or	CCONJ
cjfa-19613	88	19	pleasing	please	VERB
cjfa-19613	88	20	stakeholders	stakeholder	NOUN
cjfa-19613	88	21	.	.	PUNCT
cjfa-19613	89	1	in	in	ADP
cjfa-19613	89	2	other	other	ADJ
cjfa-19613	89	3	corporate	corporate	ADJ
cjfa-19613	89	4	social	social	ADJ
cjfa-19613	89	5	and	and	CCONJ
cjfa-19613	89	6	environmental	environmental	ADJ
cjfa-19613	89	7	disclosures	disclosure	NOUN
cjfa-19613	89	8	…	…	PUNCT
cjfa-19613	89	9	15	15	NUM
cjfa-19613	89	10	words	word	NOUN
cjfa-19613	89	11	,	,	PUNCT
cjfa-19613	89	12	resource	resource	NOUN
cjfa-19613	89	13	based	base	VERB
cjfa-19613	89	14	view	view	NOUN
cjfa-19613	89	15	(	(	PUNCT
cjfa-19613	89	16	rbv	rbv	NOUN
cjfa-19613	89	17	)	)	PUNCT
cjfa-19613	89	18	can	can	AUX
cjfa-19613	89	19	be	be	AUX
cjfa-19613	89	20	used	use	VERB
cjfa-19613	89	21	to	to	PART
cjfa-19613	89	22	explain	explain	VERB
cjfa-19613	89	23	why	why	SCONJ
cjfa-19613	89	24	the	the	DET
cjfa-19613	89	25	extent	extent	NOUN
cjfa-19613	89	26	and	and	CCONJ
cjfa-19613	89	27	level	level	NOUN
cjfa-19613	89	28	of	of	ADP
cjfa-19613	89	29	csed	cse	VERB
cjfa-19613	89	30	can	can	AUX
cjfa-19613	89	31	influence	influence	VERB
cjfa-19613	89	32	the	the	DET
cjfa-19613	89	33	market	market	NOUN
cjfa-19613	89	34	value	value	NOUN
cjfa-19613	89	35	of	of	ADP
cjfa-19613	89	36	the	the	DET
cjfa-19613	89	37	firm	firm	NOUN
cjfa-19613	89	38	.	.	PUNCT
cjfa-19613	90	1	5	5	NUM
cjfa-19613	90	2	.	.	PUNCT
cjfa-19613	90	3	prior	prior	ADJ
cjfa-19613	90	4	empirical	empirical	ADJ
cjfa-19613	90	5	studies	study	NOUN
cjfa-19613	90	6	the	the	DET
cjfa-19613	90	7	preponderance	preponderance	NOUN
cjfa-19613	90	8	of	of	ADP
cjfa-19613	90	9	the	the	DET
cjfa-19613	90	10	literature	literature	NOUN
cjfa-19613	90	11	on	on	ADP
cjfa-19613	90	12	csed	cse	VERB
cjfa-19613	90	13	examined	examine	VERB
cjfa-19613	90	14	the	the	DET
cjfa-19613	90	15	relationship	relationship	NOUN
cjfa-19613	90	16	between	between	ADP
cjfa-19613	90	17	the	the	DET
cjfa-19613	90	18	phenomenon	phenomenon	NOUN
cjfa-19613	90	19	and	and	CCONJ
cjfa-19613	90	20	financial	financial	ADJ
cjfa-19613	90	21	performance	performance	NOUN
cjfa-19613	90	22	,	,	PUNCT
cjfa-19613	90	23	while	while	SCONJ
cjfa-19613	90	24	some	some	PRON
cjfa-19613	90	25	examined	examine	VERB
cjfa-19613	90	26	the	the	DET
cjfa-19613	90	27	influence	influence	NOUN
cjfa-19613	90	28	of	of	ADP
cjfa-19613	90	29	csed	cse	VERB
cjfa-19613	90	30	on	on	ADP
cjfa-19613	90	31	market	market	NOUN
cjfa-19613	90	32	value	value	NOUN
cjfa-19613	90	33	of	of	ADP
cjfa-19613	90	34	firm	firm	NOUN
cjfa-19613	90	35	.	.	PUNCT
cjfa-19613	91	1	rockness	rockness	PROPN
cjfa-19613	91	2	,	,	PUNCT
cjfa-19613	91	3	schlachter	schlachter	NOUN
cjfa-19613	91	4	and	and	CCONJ
cjfa-19613	91	5	rockness	rockness	PROPN
cjfa-19613	91	6	(	(	PUNCT
cjfa-19613	91	7	1986	1986	NUM
cjfa-19613	91	8	)	)	PUNCT
cjfa-19613	91	9	conducted	conduct	VERB
cjfa-19613	91	10	a	a	DET
cjfa-19613	91	11	research	research	NOUN
cjfa-19613	91	12	on	on	ADP
cjfa-19613	91	13	hazardous	hazardous	ADJ
cjfa-19613	91	14	waste	waste	NOUN
cjfa-19613	91	15	disposal	disposal	NOUN
cjfa-19613	91	16	in	in	ADP
cjfa-19613	91	17	the	the	DET
cjfa-19613	91	18	chemical	chemical	NOUN
cjfa-19613	91	19	industry	industry	NOUN
cjfa-19613	91	20	(	(	PUNCT
cjfa-19613	91	21	environmental	environmental	ADJ
cjfa-19613	91	22	performance	performance	NOUN
cjfa-19613	91	23	)	)	PUNCT
cjfa-19613	91	24	and	and	CCONJ
cjfa-19613	91	25	the	the	DET
cjfa-19613	91	26	return	return	NOUN
cjfa-19613	91	27	on	on	ADP
cjfa-19613	91	28	equity	equity	NOUN
cjfa-19613	91	29	as	as	ADP
cjfa-19613	91	30	a	a	DET
cjfa-19613	91	31	measure	measure	NOUN
cjfa-19613	91	32	of	of	ADP
cjfa-19613	91	33	financial	financial	ADJ
cjfa-19613	91	34	performance	performance	NOUN
cjfa-19613	91	35	.	.	PUNCT
cjfa-19613	92	1	in	in	ADP
cjfa-19613	92	2	their	their	PRON
cjfa-19613	92	3	study	study	NOUN
cjfa-19613	92	4	they	they	PRON
cjfa-19613	92	5	found	find	VERB
cjfa-19613	92	6	positive	positive	ADJ
cjfa-19613	92	7	relations	relation	NOUN
cjfa-19613	92	8	;	;	PUNCT
cjfa-19613	92	9	companies	company	NOUN
cjfa-19613	92	10	with	with	ADP
cjfa-19613	92	11	higher	high	ADJ
cjfa-19613	92	12	financial	financial	ADJ
cjfa-19613	92	13	performance	performance	NOUN
cjfa-19613	92	14	are	be	AUX
cjfa-19613	92	15	those	those	PRON
cjfa-19613	92	16	who	who	PRON
cjfa-19613	92	17	have	have	VERB
cjfa-19613	92	18	smaller	small	ADJ
cjfa-19613	92	19	amounts	amount	NOUN
cjfa-19613	92	20	of	of	ADP
cjfa-19613	92	21	chemical	chemical	ADJ
cjfa-19613	92	22	waste	waste	NOUN
cjfa-19613	92	23	disposal	disposal	NOUN
cjfa-19613	92	24	.	.	PUNCT
cjfa-19613	93	1	wang	wang	PROPN
cjfa-19613	93	2	,	,	PUNCT
cjfa-19613	93	3	sewon	sewon	VERB
cjfa-19613	93	4	and	and	CCONJ
cjfa-19613	93	5	claiborne	claiborne	PROPN
cjfa-19613	93	6	(	(	PUNCT
cjfa-19613	93	7	2008	2008	NUM
cjfa-19613	93	8	)	)	PUNCT
cjfa-19613	93	9	,	,	PUNCT
cjfa-19613	93	10	from	from	ADP
cjfa-19613	93	11	chinese	chinese	PROPN
cjfa-19613	93	12	perspective	perspective	NOUN
cjfa-19613	93	13	indicated	indicate	VERB
cjfa-19613	93	14	that	that	SCONJ
cjfa-19613	93	15	firm	firm	ADJ
cjfa-19613	93	16	performance	performance	NOUN
cjfa-19613	93	17	,	,	PUNCT
cjfa-19613	93	18	measured	measure	VERB
cjfa-19613	93	19	by	by	ADP
cjfa-19613	93	20	return	return	NOUN
cjfa-19613	93	21	on	on	ADP
cjfa-19613	93	22	equity	equity	NOUN
cjfa-19613	93	23	,	,	PUNCT
cjfa-19613	93	24	is	be	AUX
cjfa-19613	93	25	positively	positively	ADV
cjfa-19613	93	26	related	relate	VERB
cjfa-19613	93	27	to	to	ADP
cjfa-19613	93	28	voluntary	voluntary	ADJ
cjfa-19613	93	29	disclosures	disclosure	NOUN
cjfa-19613	93	30	.	.	PUNCT
cjfa-19613	94	1	furthermore	furthermore	ADV
cjfa-19613	94	2	,	,	PUNCT
cjfa-19613	94	3	hossain	hossain	PROPN
cjfa-19613	94	4	and	and	CCONJ
cjfa-19613	94	5	hammani	hammani	PROPN
cjfa-19613	94	6	(	(	PUNCT
cjfa-19613	94	7	2009	2009	NUM
cjfa-19613	94	8	)	)	PUNCT
cjfa-19613	94	9	in	in	ADP
cjfa-19613	94	10	a	a	DET
cjfa-19613	94	11	study	study	NOUN
cjfa-19613	94	12	using	use	VERB
cjfa-19613	94	13	listed	list	VERB
cjfa-19613	94	14	qatari	qatari	ADJ
cjfa-19613	94	15	companies	company	NOUN
cjfa-19613	94	16	found	find	VERB
cjfa-19613	94	17	profit	profit	NOUN
cjfa-19613	94	18	insignificant	insignificant	ADJ
cjfa-19613	94	19	in	in	ADP
cjfa-19613	94	20	explaining	explain	VERB
cjfa-19613	94	21	the	the	DET
cjfa-19613	94	22	degree	degree	NOUN
cjfa-19613	94	23	of	of	ADP
cjfa-19613	94	24	social	social	ADJ
cjfa-19613	94	25	and	and	CCONJ
cjfa-19613	94	26	environmental	environmental	ADJ
cjfa-19613	94	27	disclosures	disclosure	NOUN
cjfa-19613	94	28	.	.	PUNCT
cjfa-19613	95	1	andrikopoulos	andrikopoulos	PROPN
cjfa-19613	95	2	&	&	CCONJ
cjfa-19613	95	3	kriklani	kriklani	PROPN
cjfa-19613	95	4	(	(	PUNCT
cjfa-19613	95	5	2012	2012	NUM
cjfa-19613	95	6	)	)	PUNCT
cjfa-19613	95	7	using	use	VERB
cjfa-19613	95	8	reported	report	VERB
cjfa-19613	95	9	practices	practice	NOUN
cjfa-19613	95	10	of	of	ADP
cjfa-19613	95	11	environment	environment	NOUN
cjfa-19613	95	12	disclosure	disclosure	NOUN
cjfa-19613	95	13	on	on	ADP
cjfa-19613	95	14	the	the	DET
cjfa-19613	95	15	websites	website	NOUN
cjfa-19613	95	16	of	of	ADP
cjfa-19613	95	17	companies	company	NOUN
cjfa-19613	95	18	listed	list	VERB
cjfa-19613	95	19	in	in	ADP
cjfa-19613	95	20	copenhagen	copenhagen	PROPN
cjfa-19613	95	21	(	(	PUNCT
cjfa-19613	95	22	denmark	denmark	NOUN
cjfa-19613	95	23	)	)	PUNCT
cjfa-19613	95	24	stock	stock	NOUN
cjfa-19613	95	25	exchange	exchange	NOUN
cjfa-19613	95	26	found	find	VERB
cjfa-19613	95	27	that	that	SCONJ
cjfa-19613	95	28	profitability	profitability	NOUN
cjfa-19613	95	29	are	be	AUX
cjfa-19613	95	30	significantly	significantly	ADV
cjfa-19613	95	31	associated	associate	VERB
cjfa-19613	95	32	with	with	ADP
cjfa-19613	95	33	the	the	DET
cjfa-19613	95	34	degree	degree	NOUN
cjfa-19613	95	35	of	of	ADP
cjfa-19613	95	36	environmental	environmental	ADJ
cjfa-19613	95	37	disclosure	disclosure	NOUN
cjfa-19613	95	38	.	.	PUNCT
cjfa-19613	96	1	this	this	PRON
cjfa-19613	96	2	is	be	AUX
cjfa-19613	96	3	contrary	contrary	ADJ
cjfa-19613	96	4	to	to	ADP
cjfa-19613	96	5	the	the	DET
cjfa-19613	96	6	conclusions	conclusion	NOUN
cjfa-19613	96	7	of	of	ADP
cjfa-19613	96	8	akbas	akbas	PROPN
cjfa-19613	96	9	(	(	PUNCT
cjfa-19613	96	10	2014	2014	NUM
cjfa-19613	96	11	)	)	PUNCT
cjfa-19613	96	12	which	which	PRON
cjfa-19613	96	13	asserts	assert	VERB
cjfa-19613	96	14	that	that	SCONJ
cjfa-19613	96	15	profitability	profitability	NOUN
cjfa-19613	96	16	is	be	AUX
cjfa-19613	96	17	negatively	negatively	ADV
cjfa-19613	96	18	related	relate	VERB
cjfa-19613	96	19	quantitative	quantitative	ADJ
cjfa-19613	96	20	information	information	NOUN
cjfa-19613	96	21	disclosure	disclosure	NOUN
cjfa-19613	96	22	,	,	PUNCT
cjfa-19613	96	23	based	base	VERB
cjfa-19613	96	24	on	on	ADP
cjfa-19613	96	25	analysis	analysis	NOUN
cjfa-19613	96	26	of	of	ADP
cjfa-19613	96	27	data	datum	NOUN
cjfa-19613	96	28	from	from	ADP
cjfa-19613	96	29	turkey	turkey	NOUN
cjfa-19613	96	30	.	.	PUNCT
cjfa-19613	97	1	several	several	ADJ
cjfa-19613	97	2	researchers	researcher	NOUN
cjfa-19613	97	3	other	other	ADJ
cjfa-19613	97	4	studies	study	NOUN
cjfa-19613	97	5	have	have	AUX
cjfa-19613	97	6	associated	associate	VERB
cjfa-19613	97	7	social	social	ADJ
cjfa-19613	97	8	and	and	CCONJ
cjfa-19613	97	9	environmental	environmental	ADJ
cjfa-19613	97	10	disclosures	disclosure	NOUN
cjfa-19613	97	11	with	with	ADP
cjfa-19613	97	12	the	the	DET
cjfa-19613	97	13	value	value	NOUN
cjfa-19613	97	14	of	of	ADP
cjfa-19613	97	15	the	the	DET
cjfa-19613	97	16	firm	firm	NOUN
cjfa-19613	97	17	.	.	PUNCT
cjfa-19613	98	1	for	for	ADP
cjfa-19613	98	2	instance	instance	NOUN
cjfa-19613	98	3	,	,	PUNCT
cjfa-19613	98	4	a	a	DET
cjfa-19613	98	5	study	study	NOUN
cjfa-19613	98	6	by	by	ADP
cjfa-19613	98	7	konar	konar	PROPN
cjfa-19613	98	8	and	and	CCONJ
cjfa-19613	98	9	cohen	cohen	PROPN
cjfa-19613	98	10	(	(	PUNCT
cjfa-19613	98	11	2001	2001	NUM
cjfa-19613	98	12	)	)	PUNCT
cjfa-19613	98	13	related	relate	VERB
cjfa-19613	98	14	the	the	DET
cjfa-19613	98	15	market	market	NOUN
cjfa-19613	98	16	value	value	NOUN
cjfa-19613	98	17	of	of	ADP
cjfa-19613	98	18	firms	firm	NOUN
cjfa-19613	98	19	in	in	ADP
cjfa-19613	98	20	the	the	DET
cjfa-19613	98	21	s&p	s&p	PROPN
cjfa-19613	98	22	500	500	NUM
cjfa-19613	98	23	to	to	ADP
cjfa-19613	98	24	objective	objective	ADJ
cjfa-19613	98	25	measures	measure	NOUN
cjfa-19613	98	26	of	of	ADP
cjfa-19613	98	27	environmental	environmental	ADJ
cjfa-19613	98	28	performance	performance	NOUN
cjfa-19613	98	29	.	.	PUNCT
cjfa-19613	99	1	the	the	DET
cjfa-19613	99	2	study	study	NOUN
cjfa-19613	99	3	found	find	VERB
cjfa-19613	99	4	that	that	SCONJ
cjfa-19613	99	5	bad	bad	ADJ
cjfa-19613	99	6	environmental	environmental	ADJ
cjfa-19613	99	7	performance	performance	NOUN
cjfa-19613	99	8	is	be	AUX
cjfa-19613	99	9	negatively	negatively	ADV
cjfa-19613	99	10	correlated	correlate	VERB
cjfa-19613	99	11	to	to	ADP
cjfa-19613	99	12	the	the	DET
cjfa-19613	99	13	value	value	NOUN
cjfa-19613	99	14	of	of	ADP
cjfa-19613	99	15	intangible	intangible	ADJ
cjfa-19613	99	16	assets	asset	NOUN
cjfa-19613	99	17	of	of	ADP
cjfa-19613	99	18	the	the	DET
cjfa-19613	99	19	firm	firm	NOUN
cjfa-19613	99	20	.	.	PUNCT
cjfa-19613	100	1	this	this	PRON
cjfa-19613	100	2	implies	imply	VERB
cjfa-19613	100	3	that	that	SCONJ
cjfa-19613	100	4	good	good	ADJ
cjfa-19613	100	5	environmental	environmental	ADJ
cjfa-19613	100	6	performance	performance	NOUN
cjfa-19613	100	7	and	and	CCONJ
cjfa-19613	100	8	reporting	reporting	NOUN
cjfa-19613	100	9	improve	improve	VERB
cjfa-19613	100	10	firm	firm	ADJ
cjfa-19613	100	11	valuation	valuation	NOUN
cjfa-19613	100	12	.	.	PUNCT
cjfa-19613	101	1	funk	funk	NOUN
cjfa-19613	101	2	(	(	PUNCT
cjfa-19613	101	3	2003	2003	NUM
cjfa-19613	101	4	)	)	PUNCT
cjfa-19613	101	5	posits	posit	NOUN
cjfa-19613	101	6	that	that	PRON
cjfa-19613	101	7	companies	company	NOUN
cjfa-19613	101	8	that	that	PRON
cjfa-19613	101	9	actively	actively	ADV
cjfa-19613	101	10	manage	manage	VERB
cjfa-19613	101	11	a	a	DET
cjfa-19613	101	12	wide	wide	ADJ
cjfa-19613	101	13	range	range	NOUN
cjfa-19613	101	14	of	of	ADP
cjfa-19613	101	15	sustainability	sustainability	NOUN
cjfa-19613	101	16	indicators	indicator	NOUN
cjfa-19613	101	17	are	be	AUX
cjfa-19613	101	18	better	well	ADJ
cjfa-19613	101	19	able	able	ADJ
cjfa-19613	101	20	to	to	PART
cjfa-19613	101	21	create	create	VERB
cjfa-19613	101	22	long	long	ADJ
cjfa-19613	101	23	-	-	PUNCT
cjfa-19613	101	24	term	term	NOUN
cjfa-19613	101	25	value	value	NOUN
cjfa-19613	101	26	for	for	ADP
cjfa-19613	101	27	all	all	DET
cjfa-19613	101	28	stakeholders	stakeholder	NOUN
cjfa-19613	101	29	.	.	PUNCT
cjfa-19613	102	1	further	far	ADV
cjfa-19613	102	2	,	,	PUNCT
cjfa-19613	102	3	lo	lo	PROPN
cjfa-19613	102	4	and	and	CCONJ
cjfa-19613	102	5	sheu	sheu	PROPN
cjfa-19613	102	6	(	(	PUNCT
cjfa-19613	102	7	2007	2007	NUM
cjfa-19613	102	8	)	)	PUNCT
cjfa-19613	102	9	examined	examine	VERB
cjfa-19613	102	10	whether	whether	SCONJ
cjfa-19613	102	11	corporate	corporate	ADJ
cjfa-19613	102	12	sustainability	sustainability	NOUN
cjfa-19613	102	13	has	have	VERB
cjfa-19613	102	14	an	an	DET
cjfa-19613	102	15	impact	impact	NOUN
cjfa-19613	102	16	on	on	ADP
cjfa-19613	102	17	market	market	NOUN
cjfa-19613	102	18	value	value	NOUN
cjfa-19613	102	19	,	,	PUNCT
cjfa-19613	102	20	using	use	VERB
cjfa-19613	102	21	large	large	ADJ
cjfa-19613	102	22	united	united	ADJ
cjfa-19613	102	23	states	states	PROPN
cjfa-19613	102	24	’	'	PUNCT
cjfa-19613	102	25	non	non	ADJ
cjfa-19613	102	26	-	-	ADJ
cjfa-19613	102	27	financial	financial	ADJ
cjfa-19613	102	28	firms	firm	NOUN
cjfa-19613	102	29	.	.	PUNCT
cjfa-19613	103	1	using	use	VERB
cjfa-19613	103	2	tobins	tobin	NOUN
cjfa-19613	103	3	q	q	NOUN
cjfa-19613	103	4	as	as	ADP
cjfa-19613	103	5	proxy	proxy	NOUN
cjfa-19613	103	6	for	for	ADP
cjfa-19613	103	7	firm	firm	ADJ
cjfa-19613	103	8	value	value	NOUN
cjfa-19613	103	9	,	,	PUNCT
cjfa-19613	103	10	they	they	PRON
cjfa-19613	103	11	found	find	VERB
cjfa-19613	103	12	a	a	DET
cjfa-19613	103	13	significant	significant	ADJ
cjfa-19613	103	14	positive	positive	ADJ
cjfa-19613	103	15	relation	relation	NOUN
cjfa-19613	103	16	between	between	ADP
cjfa-19613	103	17	corporate	corporate	ADJ
cjfa-19613	103	18	sustainability	sustainability	NOUN
cjfa-19613	103	19	and	and	CCONJ
cjfa-19613	103	20	the	the	DET
cjfa-19613	103	21	market	market	NOUN
cjfa-19613	103	22	value	value	NOUN
cjfa-19613	103	23	of	of	ADP
cjfa-19613	103	24	the	the	DET
cjfa-19613	103	25	firm	firm	NOUN
cjfa-19613	103	26	.	.	PUNCT
cjfa-19613	104	1	using	use	VERB
cjfa-19613	104	2	data	datum	NOUN
cjfa-19613	104	3	collected	collect	VERB
cjfa-19613	104	4	in	in	ADP
cjfa-19613	104	5	egypt	egypt	PROPN
cjfa-19613	104	6	,	,	PUNCT
cjfa-19613	104	7	wahba	wahba	X
cjfa-19613	104	8	(	(	PUNCT
cjfa-19613	104	9	2008	2008	NUM
cjfa-19613	104	10	)	)	PUNCT
cjfa-19613	104	11	corroborated	corroborate	VERB
cjfa-19613	104	12	the	the	DET
cjfa-19613	104	13	finding	finding	NOUN
cjfa-19613	104	14	that	that	SCONJ
cjfa-19613	104	15	social	social	ADJ
cjfa-19613	104	16	responsibility	responsibility	NOUN
cjfa-19613	104	17	reporting	reporting	NOUN
cjfa-19613	104	18	exerts	exert	VERB
cjfa-19613	104	19	positive	positive	ADJ
cjfa-19613	104	20	and	and	CCONJ
cjfa-19613	104	21	significant	significant	ADJ
cjfa-19613	104	22	imokwy	imokwy	PROPN
cjfa-19613	104	23	peter	peter	PROPN
cjfa-19613	104	24	okpala	okpala	PROPN
cjfa-19613	104	25	,	,	PUNCT
cjfa-19613	104	26	oluwamayowa	oluwamayowa	PROPN
cjfa-19613	104	27	olalekan	olalekan	PROPN
cjfa-19613	104	28	iredele16	iredele16	PROPN
cjfa-19613	104	29	pact	pact	PROPN
cjfa-19613	104	30	on	on	ADP
cjfa-19613	104	31	firm	firm	ADJ
cjfa-19613	104	32	market	market	NOUN
cjfa-19613	104	33	value	value	NOUN
cjfa-19613	104	34	.	.	PUNCT
cjfa-19613	105	1	furthermore	furthermore	ADV
cjfa-19613	105	2	,	,	PUNCT
cjfa-19613	105	3	plumlee	plumlee	PROPN
cjfa-19613	105	4	,	,	PUNCT
cjfa-19613	105	5	brown	brown	ADJ
cjfa-19613	105	6	,	,	PUNCT
cjfa-19613	105	7	hayes	hayes	PROPN
cjfa-19613	105	8	and	and	CCONJ
cjfa-19613	105	9	marshall	marshall	PROPN
cjfa-19613	105	10	(	(	PUNCT
cjfa-19613	105	11	2010	2010	NUM
cjfa-19613	105	12	)	)	PUNCT
cjfa-19613	105	13	investigate	investigate	VERB
cjfa-19613	105	14	the	the	DET
cjfa-19613	105	15	relationship	relationship	NOUN
cjfa-19613	105	16	between	between	ADP
cjfa-19613	105	17	the	the	DET
cjfa-19613	105	18	quality	quality	NOUN
cjfa-19613	105	19	of	of	ADP
cjfa-19613	105	20	a	a	DET
cjfa-19613	105	21	firm	firm	NOUN
cjfa-19613	105	22	’s	’s	PART
cjfa-19613	105	23	voluntary	voluntary	ADJ
cjfa-19613	105	24	environmental	environmental	ADJ
cjfa-19613	105	25	disclosures	disclosure	NOUN
cjfa-19613	105	26	and	and	CCONJ
cjfa-19613	105	27	firm	firm	ADJ
cjfa-19613	105	28	value	value	NOUN
cjfa-19613	105	29	by	by	ADP
cjfa-19613	105	30	exploring	explore	VERB
cjfa-19613	105	31	the	the	DET
cjfa-19613	105	32	relationships	relationship	NOUN
cjfa-19613	105	33	between	between	ADP
cjfa-19613	105	34	components	component	NOUN
cjfa-19613	105	35	of	of	ADP
cjfa-19613	105	36	firm	firm	ADJ
cjfa-19613	105	37	value	value	NOUN
cjfa-19613	105	38	and	and	CCONJ
cjfa-19613	105	39	voluntary	voluntary	ADJ
cjfa-19613	105	40	environmental	environmental	ADJ
cjfa-19613	105	41	disclosure	disclosure	NOUN
cjfa-19613	105	42	quality	quality	NOUN
cjfa-19613	105	43	.	.	PUNCT
cjfa-19613	106	1	the	the	DET
cjfa-19613	106	2	study	study	NOUN
cjfa-19613	106	3	concludes	conclude	VERB
cjfa-19613	106	4	that	that	SCONJ
cjfa-19613	106	5	increased	increase	VERB
cjfa-19613	106	6	voluntary	voluntary	ADJ
cjfa-19613	106	7	environmental	environmental	ADJ
cjfa-19613	106	8	disclosure	disclosure	NOUN
cjfa-19613	106	9	quality	quality	NOUN
cjfa-19613	106	10	is	be	AUX
cjfa-19613	106	11	associated	associate	VERB
cjfa-19613	106	12	with	with	ADP
cjfa-19613	106	13	firm	firm	ADJ
cjfa-19613	106	14	value	value	NOUN
cjfa-19613	106	15	.	.	PUNCT
cjfa-19613	107	1	further	far	ADV
cjfa-19613	107	2	,	,	PUNCT
cjfa-19613	107	3	the	the	DET
cjfa-19613	107	4	result	result	NOUN
cjfa-19613	107	5	from	from	ADP
cjfa-19613	107	6	a	a	DET
cjfa-19613	107	7	study	study	NOUN
cjfa-19613	107	8	conducted	conduct	VERB
cjfa-19613	107	9	by	by	ADP
cjfa-19613	107	10	schadewitz	schadewitz	PROPN
cjfa-19613	107	11	and	and	CCONJ
cjfa-19613	107	12	niskala	niskala	NOUN
cjfa-19613	107	13	(	(	PUNCT
cjfa-19613	107	14	2010	2010	NUM
cjfa-19613	107	15	)	)	PUNCT
cjfa-19613	107	16	found	find	VERB
cjfa-19613	107	17	that	that	SCONJ
cjfa-19613	107	18	communication	communication	NOUN
cjfa-19613	107	19	of	of	ADP
cjfa-19613	107	20	social	social	ADJ
cjfa-19613	107	21	and	and	CCONJ
cjfa-19613	107	22	environmental	environmental	ADJ
cjfa-19613	107	23	performance	performance	NOUN
cjfa-19613	107	24	is	be	AUX
cjfa-19613	107	25	an	an	DET
cjfa-19613	107	26	important	important	ADJ
cjfa-19613	107	27	explanatory	explanatory	ADJ
cjfa-19613	107	28	factor	factor	NOUN
cjfa-19613	107	29	for	for	ADP
cjfa-19613	107	30	firm	firm	NOUN
cjfa-19613	107	31	’s	’s	PART
cjfa-19613	107	32	value	value	NOUN
cjfa-19613	107	33	.	.	PUNCT
cjfa-19613	108	1	specifically	specifically	ADV
cjfa-19613	108	2	,	,	PUNCT
cjfa-19613	108	3	the	the	DET
cjfa-19613	108	4	result	result	NOUN
cjfa-19613	108	5	indicates	indicate	VERB
cjfa-19613	108	6	that	that	SCONJ
cjfa-19613	108	7	gri	gri	PROPN
cjfa-19613	108	8	responsibility	responsibility	NOUN
cjfa-19613	108	9	reporting	report	VERB
cjfa-19613	108	10	is	be	AUX
cjfa-19613	108	11	part	part	NOUN
cjfa-19613	108	12	of	of	ADP
cjfa-19613	108	13	a	a	DET
cjfa-19613	108	14	firm	firm	NOUN
cjfa-19613	108	15	’s	’s	PART
cjfa-19613	108	16	communication	communication	NOUN
cjfa-19613	108	17	tools	tool	NOUN
cjfa-19613	108	18	for	for	ADP
cjfa-19613	108	19	the	the	DET
cjfa-19613	108	20	purpose	purpose	NOUN
cjfa-19613	108	21	of	of	ADP
cjfa-19613	108	22	reducing	reduce	VERB
cjfa-19613	108	23	information	information	NOUN
cjfa-19613	108	24	asymmetry	asymmetry	NOUN
cjfa-19613	108	25	between	between	ADP
cjfa-19613	108	26	managers	manager	NOUN
cjfa-19613	108	27	and	and	CCONJ
cjfa-19613	108	28	investors	investor	NOUN
cjfa-19613	108	29	,	,	PUNCT
cjfa-19613	108	30	thus	thus	ADV
cjfa-19613	108	31	helping	help	VERB
cjfa-19613	108	32	to	to	PART
cjfa-19613	108	33	produce	produce	VERB
cjfa-19613	108	34	a	a	DET
cjfa-19613	108	35	more	more	ADV
cjfa-19613	108	36	precise	precise	ADJ
cjfa-19613	108	37	market	market	NOUN
cjfa-19613	108	38	valuation	valuation	NOUN
cjfa-19613	108	39	of	of	ADP
cjfa-19613	108	40	a	a	DET
cjfa-19613	108	41	firm	firm	NOUN
cjfa-19613	108	42	.	.	PUNCT
cjfa-19613	109	1	however	however	ADV
cjfa-19613	109	2	,	,	PUNCT
cjfa-19613	109	3	a	a	DET
cjfa-19613	109	4	study	study	NOUN
cjfa-19613	109	5	by	by	ADP
cjfa-19613	109	6	carnevale	carnevale	NOUN
cjfa-19613	109	7	,	,	PUNCT
cjfa-19613	109	8	mazzuca	mazzuca	NOUN
cjfa-19613	109	9	and	and	CCONJ
cjfa-19613	109	10	venturini	venturini	PROPN
cjfa-19613	109	11	(	(	PUNCT
cjfa-19613	109	12	2011	2011	NUM
cjfa-19613	109	13	)	)	PUNCT
cjfa-19613	109	14	which	which	PRON
cjfa-19613	109	15	applied	apply	VERB
cjfa-19613	109	16	value	value	NOUN
cjfa-19613	109	17	-	-	PUNCT
cjfa-19613	109	18	relevance	relevance	NOUN
cjfa-19613	109	19	analysis	analysis	NOUN
cjfa-19613	109	20	to	to	ADP
cjfa-19613	109	21	a	a	DET
cjfa-19613	109	22	sample	sample	NOUN
cjfa-19613	109	23	of	of	ADP
cjfa-19613	109	24	one	one	NUM
cjfa-19613	109	25	hundred	hundred	NUM
cjfa-19613	109	26	and	and	CCONJ
cjfa-19613	109	27	thirty	thirty	NUM
cjfa-19613	109	28	(	(	PUNCT
cjfa-19613	109	29	130	130	NUM
cjfa-19613	109	30	)	)	PUNCT
cjfa-19613	109	31	listed	list	VERB
cjfa-19613	109	32	european	european	ADJ
cjfa-19613	109	33	banks	bank	NOUN
cjfa-19613	109	34	,	,	PUNCT
cjfa-19613	109	35	provided	provide	VERB
cjfa-19613	109	36	mixed	mixed	ADJ
cjfa-19613	109	37	result	result	NOUN
cjfa-19613	109	38	in	in	ADP
cjfa-19613	109	39	the	the	DET
cjfa-19613	109	40	cross	cross	ADJ
cjfa-19613	109	41	-	-	ADJ
cjfa-19613	109	42	country	country	ADJ
cjfa-19613	109	43	analysis	analysis	NOUN
cjfa-19613	109	44	:	:	PUNCT
cjfa-19613	109	45	in	in	ADP
cjfa-19613	109	46	some	some	DET
cjfa-19613	109	47	countries	country	NOUN
cjfa-19613	109	48	,	,	PUNCT
cjfa-19613	109	49	social	social	ADJ
cjfa-19613	109	50	reports	report	NOUN
cjfa-19613	109	51	are	be	AUX
cjfa-19613	109	52	value	value	NOUN
cjfa-19613	109	53	relevant	relevant	ADJ
cjfa-19613	109	54	while	while	SCONJ
cjfa-19613	109	55	in	in	ADP
cjfa-19613	109	56	others	other	NOUN
cjfa-19613	109	57	it	it	PRON
cjfa-19613	109	58	negatively	negatively	ADV
cjfa-19613	109	59	affects	affect	VERB
cjfa-19613	109	60	the	the	DET
cjfa-19613	109	61	stock	stock	NOUN
cjfa-19613	109	62	price	price	NOUN
cjfa-19613	109	63	.	.	PUNCT
cjfa-19613	110	1	in	in	ADP
cjfa-19613	110	2	a	a	DET
cjfa-19613	110	3	recent	recent	ADJ
cjfa-19613	110	4	study	study	NOUN
cjfa-19613	110	5	,	,	PUNCT
cjfa-19613	110	6	qiu	qiu	PROPN
cjfa-19613	110	7	,	,	PUNCT
cjfa-19613	110	8	shaukat	shaukat	PROPN
cjfa-19613	110	9	and	and	CCONJ
cjfa-19613	110	10	tharyan	tharyan	PROPN
cjfa-19613	110	11	(	(	PUNCT
cjfa-19613	110	12	2016	2016	NUM
cjfa-19613	110	13	)	)	PUNCT
cjfa-19613	110	14	examined	examine	VERB
cjfa-19613	110	15	the	the	DET
cjfa-19613	110	16	link	link	NOUN
cjfa-19613	110	17	between	between	ADP
cjfa-19613	110	18	firm	firm	NOUN
cjfa-19613	110	19	’s	’s	PART
cjfa-19613	110	20	social	social	ADJ
cjfa-19613	110	21	and	and	CCONJ
cjfa-19613	110	22	environmental	environmental	ADJ
cjfa-19613	110	23	disclosures	disclosure	NOUN
cjfa-19613	110	24	and	and	CCONJ
cjfa-19613	110	25	its	its	PRON
cjfa-19613	110	26	profitability	profitability	NOUN
cjfa-19613	110	27	and	and	CCONJ
cjfa-19613	110	28	market	market	NOUN
cjfa-19613	110	29	value	value	NOUN
cjfa-19613	110	30	.	.	PUNCT
cjfa-19613	111	1	the	the	DET
cjfa-19613	111	2	study	study	NOUN
cjfa-19613	111	3	did	do	AUX
cjfa-19613	111	4	not	not	PART
cjfa-19613	111	5	find	find	VERB
cjfa-19613	111	6	any	any	DET
cjfa-19613	111	7	relationship	relationship	NOUN
cjfa-19613	111	8	between	between	ADP
cjfa-19613	111	9	environmental	environmental	ADJ
cjfa-19613	111	10	disclosure	disclosure	NOUN
cjfa-19613	111	11	and	and	CCONJ
cjfa-19613	111	12	profitability	profitability	NOUN
cjfa-19613	111	13	.	.	PUNCT
cjfa-19613	112	1	interestingly	interestingly	ADV
cjfa-19613	112	2	,	,	PUNCT
cjfa-19613	112	3	firms	firm	NOUN
cjfa-19613	112	4	that	that	PRON
cjfa-19613	112	5	make	make	VERB
cjfa-19613	112	6	higher	high	ADJ
cjfa-19613	112	7	social	social	ADJ
cjfa-19613	112	8	disclosures	disclosure	NOUN
cjfa-19613	112	9	have	have	VERB
cjfa-19613	112	10	higher	high	ADJ
cjfa-19613	112	11	values	value	NOUN
cjfa-19613	112	12	.	.	PUNCT
cjfa-19613	113	1	hence	hence	ADV
cjfa-19613	113	2	,	,	PUNCT
cjfa-19613	113	3	the	the	DET
cjfa-19613	113	4	study	study	NOUN
cjfa-19613	113	5	suggests	suggest	VERB
cjfa-19613	113	6	that	that	SCONJ
cjfa-19613	113	7	it	it	PRON
cjfa-19613	113	8	is	be	AUX
cjfa-19613	113	9	the	the	DET
cjfa-19613	113	10	social	social	ADJ
cjfa-19613	113	11	disclosures	disclosure	NOUN
cjfa-19613	113	12	that	that	PRON
cjfa-19613	113	13	matter	matter	VERB
cjfa-19613	113	14	to	to	ADP
cjfa-19613	113	15	the	the	DET
cjfa-19613	113	16	investors	investor	NOUN
cjfa-19613	113	17	,	,	PUNCT
cjfa-19613	113	18	not	not	PART
cjfa-19613	113	19	the	the	DET
cjfa-19613	113	20	environmental	environmental	ADJ
cjfa-19613	113	21	disclosures	disclosure	NOUN
cjfa-19613	113	22	.	.	PUNCT
cjfa-19613	114	1	limited	limited	ADJ
cjfa-19613	114	2	number	number	NOUN
cjfa-19613	114	3	studies	study	NOUN
cjfa-19613	114	4	have	have	AUX
cjfa-19613	114	5	been	be	AUX
cjfa-19613	114	6	conducted	conduct	VERB
cjfa-19613	114	7	in	in	ADP
cjfa-19613	114	8	this	this	DET
cjfa-19613	114	9	regard	regard	NOUN
cjfa-19613	114	10	in	in	ADP
cjfa-19613	114	11	the	the	DET
cjfa-19613	114	12	nigerian	nigerian	PROPN
cjfa-19613	114	13	perspective	perspective	NOUN
cjfa-19613	114	14	.	.	PUNCT
cjfa-19613	115	1	adeyemi	adeyemi	ADV
cjfa-19613	115	2	and	and	CCONJ
cjfa-19613	115	3	ayanlola	ayanlola	ADJ
cjfa-19613	115	4	(	(	PUNCT
cjfa-19613	115	5	2015	2015	NUM
cjfa-19613	115	6	)	)	PUNCT
cjfa-19613	115	7	opine	opine	VERB
cjfa-19613	115	8	that	that	PRON
cjfa-19613	115	9	voluntary	voluntary	ADJ
cjfa-19613	115	10	csr	csr	NOUN
cjfa-19613	115	11	disclosure	disclosure	NOUN
cjfa-19613	115	12	in	in	ADP
cjfa-19613	115	13	nigeria	nigeria	PROPN
cjfa-19613	115	14	is	be	AUX
cjfa-19613	115	15	haphazard	haphazard	ADJ
cjfa-19613	115	16	and	and	CCONJ
cjfa-19613	115	17	need	need	VERB
cjfa-19613	115	18	to	to	PART
cjfa-19613	115	19	be	be	AUX
cjfa-19613	115	20	regulated	regulate	VERB
cjfa-19613	115	21	.	.	PUNCT
cjfa-19613	116	1	oba	oba	PROPN
cjfa-19613	116	2	,	,	PUNCT
cjfa-19613	116	3	fodio	fodio	NOUN
cjfa-19613	116	4	and	and	CCONJ
cjfa-19613	116	5	soje	soje	VERB
cjfa-19613	116	6	(	(	PUNCT
cjfa-19613	116	7	2012	2012	NUM
cjfa-19613	116	8	)	)	PUNCT
cjfa-19613	116	9	investigated	investigate	VERB
cjfa-19613	116	10	the	the	DET
cjfa-19613	116	11	relationship	relationship	NOUN
cjfa-19613	116	12	between	between	ADP
cjfa-19613	116	13	disclosure	disclosure	NOUN
cjfa-19613	116	14	of	of	ADP
cjfa-19613	116	15	environmental	environmental	ADJ
cjfa-19613	116	16	information	information	NOUN
cjfa-19613	116	17	and	and	CCONJ
cjfa-19613	116	18	profitability	profitability	NOUN
cjfa-19613	116	19	measured	measure	VERB
cjfa-19613	116	20	by	by	ADP
cjfa-19613	116	21	return	return	NOUN
cjfa-19613	116	22	on	on	ADP
cjfa-19613	116	23	capital	capital	NOUN
cjfa-19613	116	24	employed	employ	VERB
cjfa-19613	116	25	(	(	PUNCT
cjfa-19613	116	26	roce	roce	NOUN
cjfa-19613	116	27	)	)	PUNCT
cjfa-19613	116	28	.	.	PUNCT
cjfa-19613	117	1	the	the	DET
cjfa-19613	117	2	results	result	NOUN
cjfa-19613	117	3	confirmed	confirm	VERB
cjfa-19613	117	4	a	a	DET
cjfa-19613	117	5	positive	positive	ADJ
cjfa-19613	117	6	relationship	relationship	NOUN
cjfa-19613	117	7	.	.	PUNCT
cjfa-19613	118	1	this	this	PRON
cjfa-19613	118	2	is	be	AUX
cjfa-19613	118	3	corroborated	corroborate	VERB
cjfa-19613	118	4	by	by	ADP
cjfa-19613	118	5	a	a	DET
cjfa-19613	118	6	study	study	NOUN
cjfa-19613	118	7	by	by	ADP
cjfa-19613	118	8	duke	duke	PROPN
cjfa-19613	118	9	and	and	CCONJ
cjfa-19613	118	10	kankpang	kankpang	PROPN
cjfa-19613	118	11	(	(	PUNCT
cjfa-19613	118	12	2013	2013	NUM
cjfa-19613	118	13	)	)	PUNCT
cjfa-19613	118	14	which	which	PRON
cjfa-19613	118	15	also	also	ADV
cjfa-19613	118	16	established	establish	VERB
cjfa-19613	118	17	a	a	DET
cjfa-19613	118	18	significant	significant	ADJ
cjfa-19613	118	19	positive	positive	ADJ
cjfa-19613	118	20	association	association	NOUN
cjfa-19613	118	21	between	between	ADP
cjfa-19613	118	22	social	social	ADJ
cjfa-19613	118	23	responsibility	responsibility	NOUN
cjfa-19613	118	24	and	and	CCONJ
cjfa-19613	118	25	roce	roce	NOUN
cjfa-19613	118	26	(	(	PUNCT
cjfa-19613	118	27	as	as	ADP
cjfa-19613	118	28	proxy	proxy	NOUN
cjfa-19613	118	29	for	for	ADP
cjfa-19613	118	30	performance	performance	NOUN
cjfa-19613	118	31	)	)	PUNCT
cjfa-19613	118	32	of	of	ADP
cjfa-19613	118	33	nigerian	nigerian	ADJ
cjfa-19613	118	34	firms	firm	NOUN
cjfa-19613	118	35	.	.	PUNCT
cjfa-19613	119	1	uwuigwe	uwuigwe	NOUN
cjfa-19613	119	2	,	,	PUNCT
cjfa-19613	119	3	uwuigwe	uwuigwe	NOUN
cjfa-19613	119	4	and	and	CCONJ
cjfa-19613	119	5	ajayi	ajayi	NOUN
cjfa-19613	119	6	(	(	PUNCT
cjfa-19613	119	7	2011	2011	NUM
cjfa-19613	119	8	)	)	PUNCT
cjfa-19613	119	9	investigated	investigate	VERB
cjfa-19613	119	10	environmental	environmental	ADJ
cjfa-19613	119	11	visibility	visibility	NOUN
cjfa-19613	119	12	and	and	CCONJ
cjfa-19613	119	13	corporate	corporate	ADJ
cjfa-19613	119	14	social	social	ADJ
cjfa-19613	119	15	disclosures	disclosure	NOUN
cjfa-19613	119	16	among	among	ADP
cjfa-19613	119	17	listed	list	VERB
cjfa-19613	119	18	companies	company	NOUN
cjfa-19613	119	19	in	in	ADP
cjfa-19613	119	20	nigeria	nigeria	PROPN
cjfa-19613	119	21	.	.	PUNCT
cjfa-19613	120	1	from	from	ADP
cjfa-19613	120	2	the	the	DET
cjfa-19613	120	3	findings	finding	NOUN
cjfa-19613	120	4	,	,	PUNCT
cjfa-19613	120	5	they	they	PRON
cjfa-19613	120	6	concluded	conclude	VERB
cjfa-19613	120	7	that	that	SCONJ
cjfa-19613	120	8	environmentally	environmentally	ADV
cjfa-19613	120	9	sensitive	sensitive	ADJ
cjfa-19613	120	10	companies	company	NOUN
cjfa-19613	120	11	disclose	disclose	VERB
cjfa-19613	120	12	more	more	ADJ
cjfa-19613	120	13	environmental	environmental	ADJ
cjfa-19613	120	14	information	information	NOUN
cjfa-19613	120	15	in	in	ADP
cjfa-19613	120	16	their	their	PRON
cjfa-19613	120	17	annual	annual	ADJ
cjfa-19613	120	18	report	report	NOUN
cjfa-19613	120	19	.	.	PUNCT
cjfa-19613	121	1	further	far	ADV
cjfa-19613	121	2	,	,	PUNCT
cjfa-19613	121	3	appah	appah	PROPN
cjfa-19613	121	4	(	(	PUNCT
cjfa-19613	121	5	2011	2011	NUM
cjfa-19613	121	6	)	)	PUNCT
cjfa-19613	121	7	analysed	analyse	VERB
cjfa-19613	121	8	data	datum	NOUN
cjfa-19613	121	9	collected	collect	VERB
cjfa-19613	121	10	between	between	ADP
cjfa-19613	121	11	2005	2005	NUM
cjfa-19613	121	12	and	and	CCONJ
cjfa-19613	121	13	2007	2007	NUM
cjfa-19613	121	14	from	from	ADP
cjfa-19613	121	15	annual	annual	ADJ
cjfa-19613	121	16	reports	report	NOUN
cjfa-19613	121	17	of	of	ADP
cjfa-19613	121	18	nigerian	nigerian	ADJ
cjfa-19613	121	19	listed	list	VERB
cjfa-19613	121	20	companies	company	NOUN
cjfa-19613	121	21	and	and	CCONJ
cjfa-19613	121	22	found	find	VERB
cjfa-19613	121	23	support	support	NOUN
cjfa-19613	121	24	for	for	ADP
cjfa-19613	121	25	the	the	DET
cjfa-19613	121	26	assertion	assertion	NOUN
cjfa-19613	121	27	that	that	SCONJ
cjfa-19613	121	28	environmentally	environmentally	ADV
cjfa-19613	121	29	sensitive	sensitive	ADJ
cjfa-19613	121	30	disclose	disclose	VERB
cjfa-19613	121	31	more	more	ADV
cjfa-19613	121	32	social	social	ADJ
cjfa-19613	121	33	and	and	CCONJ
cjfa-19613	121	34	environmental	environmental	ADJ
cjfa-19613	121	35	information	information	NOUN
cjfa-19613	121	36	corporate	corporate	ADJ
cjfa-19613	121	37	social	social	ADJ
cjfa-19613	121	38	and	and	CCONJ
cjfa-19613	121	39	environmental	environmental	ADJ
cjfa-19613	121	40	disclosures	disclosure	NOUN
cjfa-19613	121	41	…	…	PUNCT
cjfa-19613	121	42	17	17	NUM
cjfa-19613	121	43	than	than	ADP
cjfa-19613	121	44	non	non	ADJ
cjfa-19613	121	45	-	-	ADJ
cjfa-19613	121	46	environmentally	environmentally	ADV
cjfa-19613	121	47	sensitive	sensitive	ADJ
cjfa-19613	121	48	companies	company	NOUN
cjfa-19613	121	49	.	.	PUNCT
cjfa-19613	122	1	not	not	PART
cjfa-19613	122	2	many	many	ADJ
cjfa-19613	122	3	studies	study	NOUN
cjfa-19613	122	4	in	in	ADP
cjfa-19613	122	5	nigeria	nigeria	PROPN
cjfa-19613	122	6	have	have	AUX
cjfa-19613	122	7	examined	examine	VERB
cjfa-19613	122	8	the	the	DET
cjfa-19613	122	9	relationship	relationship	NOUN
cjfa-19613	122	10	between	between	ADP
cjfa-19613	122	11	firm	firm	ADJ
cjfa-19613	122	12	value	value	NOUN
cjfa-19613	122	13	and	and	CCONJ
cjfa-19613	122	14	social	social	ADJ
cjfa-19613	122	15	and	and	CCONJ
cjfa-19613	122	16	environmental	environmental	ADJ
cjfa-19613	122	17	disclosures	disclosure	NOUN
cjfa-19613	122	18	.	.	PUNCT
cjfa-19613	123	1	akinlo	akinlo	PROPN
cjfa-19613	123	2	and	and	CCONJ
cjfa-19613	123	3	iredele	iredele	PROPN
cjfa-19613	123	4	(	(	PUNCT
cjfa-19613	123	5	2014	2014	NUM
cjfa-19613	123	6	)	)	PUNCT
cjfa-19613	123	7	established	establish	VERB
cjfa-19613	123	8	significant	significant	ADJ
cjfa-19613	123	9	positive	positive	ADJ
cjfa-19613	123	10	relationship	relationship	NOUN
cjfa-19613	123	11	between	between	ADP
cjfa-19613	123	12	corporate	corporate	ADJ
cjfa-19613	123	13	environmental	environmental	ADJ
cjfa-19613	123	14	disclosures	disclosure	NOUN
cjfa-19613	123	15	and	and	CCONJ
cjfa-19613	123	16	market	market	NOUN
cjfa-19613	123	17	value	value	NOUN
cjfa-19613	123	18	,	,	PUNCT
cjfa-19613	123	19	measured	measure	VERB
cjfa-19613	123	20	by	by	ADP
cjfa-19613	123	21	tobins	tobin	NOUN
cjfa-19613	123	22	q	q	NOUN
cjfa-19613	123	23	ratio	ratio	NOUN
cjfa-19613	123	24	.	.	PUNCT
cjfa-19613	124	1	it	it	PRON
cjfa-19613	124	2	appears	appear	VERB
cjfa-19613	124	3	that	that	SCONJ
cjfa-19613	124	4	there	there	PRON
cjfa-19613	124	5	is	be	VERB
cjfa-19613	124	6	dearth	dearth	NOUN
cjfa-19613	124	7	of	of	ADP
cjfa-19613	124	8	study	study	NOUN
cjfa-19613	124	9	on	on	ADP
cjfa-19613	124	10	the	the	DET
cjfa-19613	124	11	influence	influence	NOUN
cjfa-19613	124	12	of	of	ADP
cjfa-19613	124	13	social	social	ADJ
cjfa-19613	124	14	and	and	CCONJ
cjfa-19613	124	15	environmental	environmental	ADJ
cjfa-19613	124	16	disclosure	disclosure	NOUN
cjfa-19613	124	17	on	on	ADP
cjfa-19613	124	18	market	market	NOUN
cjfa-19613	124	19	value	value	NOUN
cjfa-19613	124	20	of	of	ADP
cjfa-19613	124	21	nigerian	nigerian	ADJ
cjfa-19613	124	22	listed	list	VERB
cjfa-19613	124	23	firms	firm	NOUN
cjfa-19613	124	24	.	.	PUNCT
cjfa-19613	125	1	it	it	PRON
cjfa-19613	125	2	is	be	AUX
cjfa-19613	125	3	needful	needful	ADJ
cjfa-19613	125	4	to	to	PART
cjfa-19613	125	5	investigate	investigate	VERB
cjfa-19613	125	6	this	this	DET
cjfa-19613	125	7	relationship	relationship	NOUN
cjfa-19613	125	8	in	in	ADP
cjfa-19613	125	9	a	a	DET
cjfa-19613	125	10	developing	develop	VERB
cjfa-19613	125	11	country	country	NOUN
cjfa-19613	125	12	like	like	ADP
cjfa-19613	125	13	nigeria	nigeria	PRON
cjfa-19613	125	14	to	to	PART
cjfa-19613	125	15	provide	provide	VERB
cjfa-19613	125	16	empirical	empirical	ADJ
cjfa-19613	125	17	evidence	evidence	NOUN
cjfa-19613	125	18	on	on	ADP
cjfa-19613	125	19	the	the	DET
cjfa-19613	125	20	need	need	NOUN
cjfa-19613	125	21	for	for	SCONJ
cjfa-19613	125	22	firms	firm	NOUN
cjfa-19613	125	23	to	to	PART
cjfa-19613	125	24	be	be	AUX
cjfa-19613	125	25	environmentally	environmentally	ADV
cjfa-19613	125	26	responsible	responsible	ADJ
cjfa-19613	125	27	.	.	PUNCT
cjfa-19613	126	1	it	it	PRON
cjfa-19613	126	2	is	be	AUX
cjfa-19613	126	3	on	on	ADP
cjfa-19613	126	4	this	this	DET
cjfa-19613	126	5	basis	basis	NOUN
cjfa-19613	126	6	that	that	SCONJ
cjfa-19613	126	7	we	we	PRON
cjfa-19613	126	8	we	we	PRON
cjfa-19613	126	9	hypothesize	hypothesize	VERB
cjfa-19613	126	10	that	that	SCONJ
cjfa-19613	126	11	:	:	PUNCT
cjfa-19613	126	12	h01	h01	NOUN
cjfa-19613	126	13	:	:	PUNCT
cjfa-19613	126	14	csed	cse	VERB
cjfa-19613	126	15	has	have	VERB
cjfa-19613	126	16	no	no	DET
cjfa-19613	126	17	significant	significant	ADJ
cjfa-19613	126	18	effect	effect	NOUN
cjfa-19613	126	19	on	on	ADP
cjfa-19613	126	20	the	the	DET
cjfa-19613	126	21	market	market	NOUN
cjfa-19613	126	22	value	value	NOUN
cjfa-19613	126	23	of	of	ADP
cjfa-19613	126	24	firms	firm	NOUN
cjfa-19613	126	25	in	in	ADP
cjfa-19613	126	26	nigeria	nigeria	PROPN
cjfa-19613	126	27	.	.	PUNCT
cjfa-19613	127	1	the	the	DET
cjfa-19613	127	2	research	research	NOUN
cjfa-19613	127	3	methodology	methodology	NOUN
cjfa-19613	127	4	and	and	CCONJ
cjfa-19613	127	5	the	the	DET
cjfa-19613	127	6	course	course	NOUN
cjfa-19613	127	7	of	of	ADP
cjfa-19613	127	8	the	the	DET
cjfa-19613	127	9	research	research	NOUN
cjfa-19613	127	10	process	process	NOUN
cjfa-19613	127	11	1	1	NUM
cjfa-19613	127	12	.	.	PUNCT
cjfa-19613	128	1	the	the	DET
cjfa-19613	128	2	sample	sample	NOUN
cjfa-19613	128	3	and	and	CCONJ
cjfa-19613	128	4	data	data	VERB
cjfa-19613	128	5	the	the	DET
cjfa-19613	128	6	population	population	NOUN
cjfa-19613	128	7	for	for	ADP
cjfa-19613	128	8	the	the	DET
cjfa-19613	128	9	study	study	NOUN
cjfa-19613	128	10	consist	consist	NOUN
cjfa-19613	128	11	of	of	ADP
cjfa-19613	128	12	180	180	NUM
cjfa-19613	128	13	companies	company	NOUN
cjfa-19613	128	14	listed	list	VERB
cjfa-19613	128	15	on	on	ADP
cjfa-19613	128	16	the	the	DET
cjfa-19613	128	17	nigerian	nigerian	ADJ
cjfa-19613	128	18	stock	stock	NOUN
cjfa-19613	128	19	exchange	exchange	PROPN
cjfa-19613	128	20	as	as	ADP
cjfa-19613	128	21	at	at	ADP
cjfa-19613	128	22	31st	31st	NOUN
cjfa-19613	128	23	december	december	PROPN
cjfa-19613	128	24	2016	2016	NUM
cjfa-19613	128	25	.	.	PUNCT
cjfa-19613	129	1	adopting	adopt	VERB
cjfa-19613	129	2	purposive	purposive	ADJ
cjfa-19613	129	3	sampling	sampling	NOUN
cjfa-19613	129	4	based	base	VERB
cjfa-19613	129	5	on	on	ADP
cjfa-19613	129	6	the	the	DET
cjfa-19613	129	7	impact	impact	NOUN
cjfa-19613	129	8	of	of	ADP
cjfa-19613	129	9	companies	company	NOUN
cjfa-19613	129	10	’	'	PUNCT
cjfa-19613	129	11	activities	activity	NOUN
cjfa-19613	129	12	on	on	ADP
cjfa-19613	129	13	the	the	DET
cjfa-19613	129	14	environment	environment	NOUN
cjfa-19613	129	15	,	,	PUNCT
cjfa-19613	129	16	data	datum	NOUN
cjfa-19613	129	17	were	be	AUX
cjfa-19613	129	18	gathered	gather	VERB
cjfa-19613	129	19	from	from	ADP
cjfa-19613	129	20	a	a	DET
cjfa-19613	129	21	sample	sample	NOUN
cjfa-19613	129	22	comprising	comprise	VERB
cjfa-19613	129	23	504	504	NUM
cjfa-19613	129	24	firm	firm	ADJ
cjfa-19613	129	25	-	-	PUNCT
cjfa-19613	129	26	year	year	NOUN
cjfa-19613	129	27	observations	observation	NOUN
cjfa-19613	129	28	of	of	ADP
cjfa-19613	129	29	84	84	NUM
cjfa-19613	129	30	listed	list	VERB
cjfa-19613	129	31	companies	company	NOUN
cjfa-19613	129	32	over	over	ADP
cjfa-19613	129	33	the	the	DET
cjfa-19613	129	34	period	period	NOUN
cjfa-19613	129	35	2011–2016	2011–2016	NUM
cjfa-19613	129	36	.	.	PUNCT
cjfa-19613	130	1	this	this	PRON
cjfa-19613	130	2	was	be	AUX
cjfa-19613	130	3	after	after	ADP
cjfa-19613	130	4	due	due	ADJ
cjfa-19613	130	5	screening	screening	NOUN
cjfa-19613	130	6	,	,	PUNCT
cjfa-19613	130	7	to	to	PART
cjfa-19613	130	8	eliminate	eliminate	VERB
cjfa-19613	130	9	companies	company	NOUN
cjfa-19613	130	10	that	that	PRON
cjfa-19613	130	11	have	have	AUX
cjfa-19613	130	12	been	be	AUX
cjfa-19613	130	13	delisted	delist	VERB
cjfa-19613	130	14	and	and	CCONJ
cjfa-19613	130	15	those	those	PRON
cjfa-19613	130	16	with	with	ADP
cjfa-19613	130	17	incomplete	incomplete	ADJ
cjfa-19613	130	18	annual	annual	ADJ
cjfa-19613	130	19	reports	report	NOUN
cjfa-19613	130	20	for	for	ADP
cjfa-19613	130	21	the	the	DET
cjfa-19613	130	22	sample	sample	NOUN
cjfa-19613	130	23	period	period	NOUN
cjfa-19613	130	24	.	.	PUNCT
cjfa-19613	131	1	data	datum	NOUN
cjfa-19613	131	2	obtained	obtain	VERB
cjfa-19613	131	3	were	be	AUX
cjfa-19613	131	4	analysed	analyse	VERB
cjfa-19613	131	5	using	use	VERB
cjfa-19613	131	6	descriptive	descriptive	ADJ
cjfa-19613	131	7	statistics	statistic	NOUN
cjfa-19613	131	8	and	and	CCONJ
cjfa-19613	131	9	inferential	inferential	ADJ
cjfa-19613	131	10	statistics	statistic	NOUN
cjfa-19613	131	11	.	.	PUNCT
cjfa-19613	132	1	2	2	X
cjfa-19613	132	2	.	.	X
cjfa-19613	132	3	measurement	measurement	NOUN
cjfa-19613	132	4	of	of	ADP
cjfa-19613	132	5	variables	variables	ADJ
cjfa-19613	132	6	measurements	measurement	NOUN
cjfa-19613	132	7	of	of	ADP
cjfa-19613	132	8	variables	variable	NOUN
cjfa-19613	132	9	for	for	ADP
cjfa-19613	132	10	the	the	DET
cjfa-19613	132	11	study	study	NOUN
cjfa-19613	132	12	were	be	AUX
cjfa-19613	132	13	based	base	VERB
cjfa-19613	132	14	on	on	ADP
cjfa-19613	132	15	the	the	DET
cjfa-19613	132	16	global	global	ADJ
cjfa-19613	132	17	reporting	reporting	NOUN
cjfa-19613	132	18	initiative	initiative	NOUN
cjfa-19613	132	19	(	(	PUNCT
cjfa-19613	132	20	gri	gri	NOUN
cjfa-19613	132	21	)	)	PUNCT
cjfa-19613	132	22	framework	framework	NOUN
cjfa-19613	132	23	.	.	PUNCT
cjfa-19613	133	1	six	six	NUM
cjfa-19613	133	2	variables	variable	NOUN
cjfa-19613	133	3	,	,	PUNCT
cjfa-19613	133	4	consistent	consistent	ADJ
cjfa-19613	133	5	with	with	ADP
cjfa-19613	133	6	gri	gri	PROPN
cjfa-19613	133	7	framework	framework	PROPN
cjfa-19613	133	8	,	,	PUNCT
cjfa-19613	133	9	are	be	AUX
cjfa-19613	133	10	identified	identify	VERB
cjfa-19613	133	11	as	as	ADP
cjfa-19613	133	12	a	a	DET
cjfa-19613	133	13	consistent	consistent	ADJ
cjfa-19613	133	14	measure	measure	NOUN
cjfa-19613	133	15	of	of	ADP
cjfa-19613	133	16	sed	se	VERB
cjfa-19613	133	17	.	.	PUNCT
cjfa-19613	134	1	these	these	PRON
cjfa-19613	134	2	are	be	AUX
cjfa-19613	134	3	:	:	PUNCT
cjfa-19613	134	4	(	(	PUNCT
cjfa-19613	134	5	i	i	NOUN
cjfa-19613	134	6	)	)	PUNCT
cjfa-19613	134	7	environmental	environmental	ADJ
cjfa-19613	134	8	protection	protection	NOUN
cjfa-19613	134	9	(	(	PUNCT
cjfa-19613	134	10	ii	ii	NOUN
cjfa-19613	134	11	)	)	PUNCT
cjfa-19613	134	12	energy	energy	NOUN
cjfa-19613	134	13	conservation	conservation	NOUN
cjfa-19613	134	14	(	(	PUNCT
cjfa-19613	134	15	iii	iii	NOUN
cjfa-19613	134	16	)	)	PUNCT
cjfa-19613	134	17	community	community	NOUN
cjfa-19613	134	18	development	development	NOUN
cjfa-19613	134	19	(	(	PUNCT
cjfa-19613	134	20	iv	iv	NOUN
cjfa-19613	134	21	)	)	PUNCT
cjfa-19613	134	22	employee	employee	NOUN
cjfa-19613	134	23	welfare	welfare	NOUN
cjfa-19613	134	24	(	(	PUNCT
cjfa-19613	134	25	v	v	NOUN
cjfa-19613	134	26	)	)	PUNCT
cjfa-19613	134	27	product	product	NOUN
cjfa-19613	134	28	responsibility	responsibility	NOUN
cjfa-19613	134	29	(	(	PUNCT
cjfa-19613	134	30	vi	vi	NOUN
cjfa-19613	134	31	)	)	PUNCT
cjfa-19613	134	32	human	human	ADJ
cjfa-19613	134	33	rights	right	NOUN
cjfa-19613	134	34	and	and	CCONJ
cjfa-19613	134	35	protection	protection	NOUN
cjfa-19613	134	36	of	of	ADP
cjfa-19613	134	37	stakeholders	stakeholder	NOUN
cjfa-19613	134	38	interest	interest	NOUN
cjfa-19613	134	39	.	.	PUNCT
cjfa-19613	135	1	a	a	DET
cjfa-19613	135	2	kinder	kind	ADJ
cjfa-19613	135	3	lydenberg	lydenberg	PROPN
cjfa-19613	135	4	domini	domini	PROPN
cjfa-19613	135	5	(	(	PUNCT
cjfa-19613	135	6	kld	kld	PROPN
cjfa-19613	135	7	)	)	PUNCT
cjfa-19613	135	8	social	social	ADJ
cjfa-19613	135	9	environmental	environmental	ADJ
cjfa-19613	135	10	performance	performance	NOUN
cjfa-19613	135	11	rating	rating	NOUN
cjfa-19613	135	12	system	system	NOUN
cjfa-19613	135	13	was	be	AUX
cjfa-19613	135	14	used	use	VERB
cjfa-19613	135	15	to	to	PART
cjfa-19613	135	16	measure	measure	VERB
cjfa-19613	135	17	the	the	DET
cjfa-19613	135	18	sed	sed	ADJ
cjfa-19613	135	19	scores	score	NOUN
cjfa-19613	135	20	(	(	PUNCT
cjfa-19613	135	21	rs	rs	NOUN
cjfa-19613	135	22	)	)	PUNCT
cjfa-19613	135	23	.	.	PUNCT
cjfa-19613	136	1	a	a	DET
cjfa-19613	136	2	score	score	NOUN
cjfa-19613	136	3	of	of	ADP
cjfa-19613	136	4	‘	'	PUNCT
cjfa-19613	136	5	1’was	1’was	NUM
cjfa-19613	136	6	assigned	assign	VERB
cjfa-19613	136	7	if	if	SCONJ
cjfa-19613	136	8	item	item	NOUN
cjfa-19613	136	9	is	be	AUX
cjfa-19613	136	10	reported	report	VERB
cjfa-19613	136	11	and	and	CCONJ
cjfa-19613	136	12	‘	'	PUNCT
cjfa-19613	136	13	0	0	NUM
cjfa-19613	136	14	’	'	PUNCT
cjfa-19613	136	15	if	if	SCONJ
cjfa-19613	136	16	it	it	PRON
cjfa-19613	136	17	is	be	AUX
cjfa-19613	136	18	not	not	PART
cjfa-19613	136	19	reported	report	VERB
cjfa-19613	136	20	as	as	SCONJ
cjfa-19613	136	21	follows	follow	VERB
cjfa-19613	136	22	:	:	PUNCT
cjfa-19613	136	23	okwy	okwy	PROPN
cjfa-19613	136	24	peter	peter	PROPN
cjfa-19613	136	25	okpala	okpala	PROPN
cjfa-19613	136	26	,	,	PUNCT
cjfa-19613	136	27	oluwamayowa	oluwamayowa	PROPN
cjfa-19613	136	28	olalekan	olalekan	PROPN
cjfa-19613	136	29	iredele18	iredele18	PROPN
cjfa-19613	137	1	where	where	SCONJ
cjfa-19613	137	2	:	:	PUNCT
cjfa-19613	137	3	rs	rs	NOUN
cjfa-19613	137	4	=	=	PRON
cjfa-19613	137	5	reporting	report	VERB
cjfa-19613	137	6	score	score	NOUN
cjfa-19613	137	7	r	r	NOUN
cjfa-19613	137	8	1	1	NUM
cjfa-19613	137	9	=	=	NOUN
cjfa-19613	137	10	a	a	DET
cjfa-19613	137	11	score	score	NOUN
cjfa-19613	137	12	of	of	ADP
cjfa-19613	137	13	(	(	PUNCT
cjfa-19613	137	14	1	1	X
cjfa-19613	137	15	)	)	PUNCT
cjfa-19613	137	16	if	if	SCONJ
cjfa-19613	137	17	the	the	DET
cjfa-19613	137	18	item	item	NOUN
cjfa-19613	137	19	is	be	AUX
cjfa-19613	137	20	reported	report	VERB
cjfa-19613	137	21	and	and	CCONJ
cjfa-19613	137	22	(	(	PUNCT
cjfa-19613	137	23	0	0	NUM
cjfa-19613	137	24	)	)	PUNCT
cjfa-19613	137	25	if	if	SCONJ
cjfa-19613	137	26	not	not	PART
cjfa-19613	137	27	reported	report	VERB
cjfa-19613	137	28	.	.	PUNCT
cjfa-19613	138	1	i	i	PRON
cjfa-19613	138	2	=	=	NOUN
cjfa-19613	138	3	1	1	NUM
cjfa-19613	138	4	,	,	PUNCT
cjfa-19613	138	5	2	2	NUM
cjfa-19613	138	6	…	…	SYM
cjfa-19613	138	7	6	6	NUM
cjfa-19613	138	8	.	.	PUNCT
cjfa-19613	139	1	a	a	DET
cjfa-19613	139	2	firm	firm	NOUN
cjfa-19613	139	3	could	could	AUX
cjfa-19613	139	4	score	score	VERB
cjfa-19613	139	5	a	a	DET
cjfa-19613	139	6	maximum	maximum	NOUN
cjfa-19613	139	7	of	of	ADP
cjfa-19613	139	8	(	(	PUNCT
cjfa-19613	139	9	6	6	NUM
cjfa-19613	139	10	)	)	PUNCT
cjfa-19613	139	11	points	point	NOUN
cjfa-19613	139	12	and	and	CCONJ
cjfa-19613	139	13	a	a	DET
cjfa-19613	139	14	minimum	minimum	NOUN
cjfa-19613	139	15	of	of	ADP
cjfa-19613	139	16	(	(	PUNCT
cjfa-19613	139	17	0	0	NUM
cjfa-19613	139	18	)	)	PUNCT
cjfa-19613	139	19	under	under	ADP
cjfa-19613	139	20	forty	forty	NUM
cjfa-19613	139	21	(	(	PUNCT
cjfa-19613	139	22	40	40	NUM
cjfa-19613	139	23	)	)	PUNCT
cjfa-19613	139	24	sed	sed	ADJ
cjfa-19613	139	25	parameters	parameter	NOUN
cjfa-19613	139	26	and	and	CCONJ
cjfa-19613	139	27	checklists	checklist	NOUN
cjfa-19613	139	28	identified	identify	VERB
cjfa-19613	139	29	and	and	CCONJ
cjfa-19613	139	30	divided	divide	VERB
cjfa-19613	139	31	into	into	ADP
cjfa-19613	139	32	six	six	NUM
cjfa-19613	139	33	main	main	ADJ
cjfa-19613	139	34	categories	category	NOUN
cjfa-19613	139	35	.	.	PUNCT
cjfa-19613	140	1	measurement	measurement	NOUN
cjfa-19613	140	2	of	of	ADP
cjfa-19613	140	3	market	market	NOUN
cjfa-19613	140	4	value	value	NOUN
cjfa-19613	140	5	and	and	CCONJ
cjfa-19613	140	6	other	other	ADJ
cjfa-19613	140	7	variables	variable	NOUN
cjfa-19613	140	8	are	be	AUX
cjfa-19613	140	9	listed	list	VERB
cjfa-19613	140	10	in	in	ADP
cjfa-19613	140	11	appendix	appendix	NOUN
cjfa-19613	140	12	1	1	NUM
cjfa-19613	140	13	.	.	NOUN
cjfa-19613	140	14	3	3	NUM
cjfa-19613	140	15	.	.	NOUN
cjfa-19613	140	16	model	model	NOUN
cjfa-19613	140	17	specification	specification	NOUN
cjfa-19613	140	18	the	the	DET
cjfa-19613	140	19	models	model	NOUN
cjfa-19613	140	20	for	for	ADP
cjfa-19613	140	21	the	the	DET
cjfa-19613	140	22	study	study	NOUN
cjfa-19613	140	23	determine	determine	VERB
cjfa-19613	140	24	the	the	DET
cjfa-19613	140	25	relationship	relationship	NOUN
cjfa-19613	140	26	between	between	ADP
cjfa-19613	140	27	csed	csed	ADJ
cjfa-19613	140	28	and	and	CCONJ
cjfa-19613	140	29	market	market	NOUN
cjfa-19613	140	30	value	value	NOUN
cjfa-19613	140	31	of	of	ADP
cjfa-19613	140	32	the	the	DET
cjfa-19613	140	33	firm	firm	NOUN
cjfa-19613	140	34	.	.	PUNCT
cjfa-19613	141	1	a	a	DET
cjfa-19613	141	2	linear	linear	ADJ
cjfa-19613	141	3	regressing	regress	VERB
cjfa-19613	141	4	model	model	NOUN
cjfa-19613	141	5	is	be	AUX
cjfa-19613	141	6	used	use	VERB
cjfa-19613	141	7	to	to	PART
cjfa-19613	141	8	express	express	VERB
cjfa-19613	141	9	the	the	DET
cjfa-19613	141	10	effect	effect	NOUN
cjfa-19613	141	11	of	of	ADP
cjfa-19613	141	12	a	a	DET
cjfa-19613	141	13	dependent	dependent	ADJ
cjfa-19613	141	14	(	(	PUNCT
cjfa-19613	141	15	explained	explain	VERB
cjfa-19613	141	16	)	)	PUNCT
cjfa-19613	141	17	variable	variable	NOUN
cjfa-19613	141	18	and	and	CCONJ
cjfa-19613	141	19	several	several	ADJ
cjfa-19613	141	20	independent	independent	ADJ
cjfa-19613	141	21	(	(	PUNCT
cjfa-19613	141	22	explanatory	explanatory	ADJ
cjfa-19613	141	23	)	)	PUNCT
cjfa-19613	141	24	variables	variable	NOUN
cjfa-19613	141	25	.	.	PUNCT
cjfa-19613	142	1	the	the	DET
cjfa-19613	142	2	general	general	ADJ
cjfa-19613	142	3	form	form	NOUN
cjfa-19613	142	4	of	of	ADP
cjfa-19613	142	5	panel	panel	NOUN
cjfa-19613	142	6	regression	regression	NOUN
cjfa-19613	142	7	equation	equation	NOUN
cjfa-19613	142	8	as	as	SCONJ
cjfa-19613	142	9	stated	state	VERB
cjfa-19613	142	10	in	in	ADP
cjfa-19613	142	11	field	field	NOUN
cjfa-19613	142	12	(	(	PUNCT
cjfa-19613	142	13	2005	2005	NUM
cjfa-19613	142	14	)	)	PUNCT
cjfa-19613	142	15	and	and	CCONJ
cjfa-19613	142	16	asteriou	asteriou	VERB
cjfa-19613	142	17	and	and	CCONJ
cjfa-19613	142	18	hall	hall	NOUN
cjfa-19613	142	19	(	(	PUNCT
cjfa-19613	142	20	2007	2007	NUM
cjfa-19613	142	21	)	)	PUNCT
cjfa-19613	142	22	is	be	AUX
cjfa-19613	142	23	:	:	PUNCT
cjfa-19613	142	24	2	2	X
cjfa-19613	142	25	.	.	X
cjfa-19613	142	26	measurement	measurement	NOUN
cjfa-19613	142	27	of	of	ADP
cjfa-19613	142	28	variables	variables	ADJ
cjfa-19613	142	29	measurements	measurement	NOUN
cjfa-19613	142	30	of	of	ADP
cjfa-19613	142	31	variables	variable	NOUN
cjfa-19613	142	32	for	for	ADP
cjfa-19613	142	33	the	the	DET
cjfa-19613	142	34	study	study	NOUN
cjfa-19613	142	35	were	be	AUX
cjfa-19613	142	36	based	base	VERB
cjfa-19613	142	37	on	on	ADP
cjfa-19613	142	38	the	the	DET
cjfa-19613	142	39	global	global	ADJ
cjfa-19613	142	40	reporting	reporting	NOUN
cjfa-19613	142	41	initiative	initiative	NOUN
cjfa-19613	142	42	(	(	PUNCT
cjfa-19613	142	43	gri	gri	NOUN
cjfa-19613	142	44	)	)	PUNCT
cjfa-19613	142	45	framework	framework	NOUN
cjfa-19613	142	46	.	.	PUNCT
cjfa-19613	143	1	six	six	NUM
cjfa-19613	143	2	variables	variable	NOUN
cjfa-19613	143	3	,	,	PUNCT
cjfa-19613	143	4	consistent	consistent	ADJ
cjfa-19613	143	5	with	with	ADP
cjfa-19613	143	6	gri	gri	PROPN
cjfa-19613	143	7	framework	framework	PROPN
cjfa-19613	143	8	,	,	PUNCT
cjfa-19613	143	9	are	be	AUX
cjfa-19613	143	10	identified	identify	VERB
cjfa-19613	143	11	as	as	ADP
cjfa-19613	143	12	a	a	DET
cjfa-19613	143	13	consistent	consistent	ADJ
cjfa-19613	143	14	measure	measure	NOUN
cjfa-19613	143	15	of	of	ADP
cjfa-19613	143	16	sed	se	VERB
cjfa-19613	143	17	.	.	PUNCT
cjfa-19613	144	1	these	these	PRON
cjfa-19613	144	2	are	be	AUX
cjfa-19613	144	3	:	:	PUNCT
cjfa-19613	144	4	(	(	PUNCT
cjfa-19613	144	5	i	i	NOUN
cjfa-19613	144	6	)	)	PUNCT
cjfa-19613	144	7	environmental	environmental	ADJ
cjfa-19613	144	8	protection	protection	NOUN
cjfa-19613	144	9	(	(	PUNCT
cjfa-19613	144	10	ii	ii	NOUN
cjfa-19613	144	11	)	)	PUNCT
cjfa-19613	144	12	energy	energy	NOUN
cjfa-19613	144	13	conservation	conservation	NOUN
cjfa-19613	144	14	(	(	PUNCT
cjfa-19613	144	15	iii	iii	NOUN
cjfa-19613	144	16	)	)	PUNCT
cjfa-19613	144	17	community	community	NOUN
cjfa-19613	144	18	development	development	NOUN
cjfa-19613	144	19	(	(	PUNCT
cjfa-19613	144	20	iv	iv	NOUN
cjfa-19613	144	21	)	)	PUNCT
cjfa-19613	144	22	employee	employee	NOUN
cjfa-19613	144	23	welfare	welfare	NOUN
cjfa-19613	144	24	(	(	PUNCT
cjfa-19613	144	25	v	v	NOUN
cjfa-19613	144	26	)	)	PUNCT
cjfa-19613	144	27	product	product	NOUN
cjfa-19613	144	28	responsibility	responsibility	NOUN
cjfa-19613	144	29	(	(	PUNCT
cjfa-19613	144	30	vi	vi	NOUN
cjfa-19613	144	31	)	)	PUNCT
cjfa-19613	144	32	human	human	ADJ
cjfa-19613	144	33	rights	right	NOUN
cjfa-19613	144	34	and	and	CCONJ
cjfa-19613	144	35	protection	protection	NOUN
cjfa-19613	144	36	of	of	ADP
cjfa-19613	144	37	stakeholders	stakeholder	NOUN
cjfa-19613	144	38	interest	interest	NOUN
cjfa-19613	144	39	.	.	PUNCT
cjfa-19613	145	1	a	a	DET
cjfa-19613	145	2	kinder	kind	ADJ
cjfa-19613	145	3	lydenberg	lydenberg	PROPN
cjfa-19613	145	4	domini	domini	PROPN
cjfa-19613	145	5	(	(	PUNCT
cjfa-19613	145	6	kld	kld	PROPN
cjfa-19613	145	7	)	)	PUNCT
cjfa-19613	145	8	social	social	ADJ
cjfa-19613	145	9	environmental	environmental	ADJ
cjfa-19613	145	10	performance	performance	NOUN
cjfa-19613	145	11	rating	rating	NOUN
cjfa-19613	145	12	system	system	NOUN
cjfa-19613	145	13	was	be	AUX
cjfa-19613	145	14	used	use	VERB
cjfa-19613	145	15	to	to	PART
cjfa-19613	145	16	measure	measure	VERB
cjfa-19613	145	17	the	the	DET
cjfa-19613	145	18	sed	sed	ADJ
cjfa-19613	145	19	scores	score	NOUN
cjfa-19613	145	20	(	(	PUNCT
cjfa-19613	145	21	rs	rs	NOUN
cjfa-19613	145	22	)	)	PUNCT
cjfa-19613	145	23	.	.	PUNCT
cjfa-19613	146	1	a	a	DET
cjfa-19613	146	2	score	score	NOUN
cjfa-19613	146	3	of	of	ADP
cjfa-19613	146	4	‘	'	PUNCT
cjfa-19613	146	5	1’was	1’was	NUM
cjfa-19613	146	6	assigned	assign	VERB
cjfa-19613	146	7	if	if	SCONJ
cjfa-19613	146	8	item	item	NOUN
cjfa-19613	146	9	is	be	AUX
cjfa-19613	146	10	reported	report	VERB
cjfa-19613	146	11	and	and	CCONJ
cjfa-19613	146	12	‘	'	PUNCT
cjfa-19613	146	13	0	0	NUM
cjfa-19613	146	14	’	'	PUNCT
cjfa-19613	146	15	if	if	SCONJ
cjfa-19613	146	16	it	it	PRON
cjfa-19613	146	17	is	be	AUX
cjfa-19613	146	18	not	not	PART
cjfa-19613	146	19	reported	report	VERB
cjfa-19613	146	20	as	as	SCONJ
cjfa-19613	146	21	follows	follow	VERB
cjfa-19613	146	22	;	;	PUNCT
cjfa-19613	146	23	6	6	NUM
cjfa-19613	146	24	rs	rs	NOUN
cjfa-19613	146	25	=	=	SYM
cjfa-19613	146	26	∑	∑	PUNCT
cjfa-19613	146	27	r	r	NOUN
cjfa-19613	146	28	1	1	NUM
cjfa-19613	146	29	i	i	NOUN
cjfa-19613	146	30	=	=	NOUN
cjfa-19613	146	31	1	1	NUM
cjfa-19613	146	32	where	where	SCONJ
cjfa-19613	146	33	:	:	PUNCT
cjfa-19613	146	34	rs	rs	NOUN
cjfa-19613	146	35	=	=	PRON
cjfa-19613	146	36	reporting	report	VERB
cjfa-19613	146	37	score	score	NOUN
cjfa-19613	146	38	r	r	NOUN
cjfa-19613	146	39	1	1	NUM
cjfa-19613	146	40	=	=	NOUN
cjfa-19613	146	41	a	a	DET
cjfa-19613	146	42	score	score	NOUN
cjfa-19613	146	43	of	of	ADP
cjfa-19613	146	44	(	(	PUNCT
cjfa-19613	146	45	1	1	X
cjfa-19613	146	46	)	)	PUNCT
cjfa-19613	146	47	if	if	SCONJ
cjfa-19613	146	48	the	the	DET
cjfa-19613	146	49	item	item	NOUN
cjfa-19613	146	50	is	be	AUX
cjfa-19613	146	51	reported	report	VERB
cjfa-19613	146	52	and	and	CCONJ
cjfa-19613	146	53	(	(	PUNCT
cjfa-19613	146	54	0	0	NUM
cjfa-19613	146	55	)	)	PUNCT
cjfa-19613	146	56	if	if	SCONJ
cjfa-19613	146	57	not	not	PART
cjfa-19613	146	58	reported	report	VERB
cjfa-19613	146	59	.	.	PUNCT
cjfa-19613	147	1	i	i	PRON
cjfa-19613	147	2	=	=	NOUN
cjfa-19613	147	3	1	1	NUM
cjfa-19613	147	4	,	,	PUNCT
cjfa-19613	147	5	2	2	NUM
cjfa-19613	147	6	…	…	SYM
cjfa-19613	147	7	6	6	NUM
cjfa-19613	147	8	.	.	PUNCT
cjfa-19613	148	1	a	a	DET
cjfa-19613	148	2	firm	firm	NOUN
cjfa-19613	148	3	could	could	AUX
cjfa-19613	148	4	score	score	VERB
cjfa-19613	148	5	a	a	DET
cjfa-19613	148	6	maximum	maximum	NOUN
cjfa-19613	148	7	of	of	ADP
cjfa-19613	148	8	(	(	PUNCT
cjfa-19613	148	9	6	6	NUM
cjfa-19613	148	10	)	)	PUNCT
cjfa-19613	148	11	points	point	NOUN
cjfa-19613	148	12	and	and	CCONJ
cjfa-19613	148	13	a	a	DET
cjfa-19613	148	14	minimum	minimum	NOUN
cjfa-19613	148	15	of	of	ADP
cjfa-19613	148	16	(	(	PUNCT
cjfa-19613	148	17	0	0	NUM
cjfa-19613	148	18	)	)	PUNCT
cjfa-19613	148	19	under	under	ADP
cjfa-19613	148	20	forty	forty	NUM
cjfa-19613	148	21	(	(	PUNCT
cjfa-19613	148	22	40	40	NUM
cjfa-19613	148	23	)	)	PUNCT
cjfa-19613	148	24	sed	sed	ADJ
cjfa-19613	148	25	parameters	parameter	NOUN
cjfa-19613	148	26	and	and	CCONJ
cjfa-19613	148	27	checklists	checklist	NOUN
cjfa-19613	148	28	identified	identify	VERB
cjfa-19613	148	29	and	and	CCONJ
cjfa-19613	148	30	divided	divide	VERB
cjfa-19613	148	31	into	into	ADP
cjfa-19613	148	32	six	six	NUM
cjfa-19613	148	33	main	main	ADJ
cjfa-19613	148	34	categories	category	NOUN
cjfa-19613	148	35	.	.	PUNCT
cjfa-19613	149	1	measurement	measurement	NOUN
cjfa-19613	149	2	of	of	ADP
cjfa-19613	149	3	market	market	NOUN
cjfa-19613	149	4	value	value	NOUN
cjfa-19613	149	5	and	and	CCONJ
cjfa-19613	149	6	other	other	ADJ
cjfa-19613	149	7	variables	variable	NOUN
cjfa-19613	149	8	are	be	AUX
cjfa-19613	149	9	listed	list	VERB
cjfa-19613	149	10	in	in	ADP
cjfa-19613	149	11	appendix	appendix	NOUN
cjfa-19613	149	12	1	1	NUM
cjfa-19613	149	13	.	.	NOUN
cjfa-19613	149	14	3	3	NUM
cjfa-19613	149	15	.	.	NOUN
cjfa-19613	149	16	model	model	NOUN
cjfa-19613	149	17	specification	specification	NOUN
cjfa-19613	149	18	the	the	DET
cjfa-19613	149	19	models	model	NOUN
cjfa-19613	149	20	for	for	ADP
cjfa-19613	149	21	the	the	DET
cjfa-19613	149	22	study	study	NOUN
cjfa-19613	149	23	determine	determine	VERB
cjfa-19613	149	24	the	the	DET
cjfa-19613	149	25	relationship	relationship	NOUN
cjfa-19613	149	26	between	between	ADP
cjfa-19613	149	27	csed	csed	ADJ
cjfa-19613	149	28	and	and	CCONJ
cjfa-19613	149	29	market	market	NOUN
cjfa-19613	149	30	value	value	NOUN
cjfa-19613	149	31	of	of	ADP
cjfa-19613	149	32	the	the	DET
cjfa-19613	149	33	firm	firm	NOUN
cjfa-19613	149	34	.	.	PUNCT
cjfa-19613	150	1	a	a	DET
cjfa-19613	150	2	linear	linear	ADJ
cjfa-19613	150	3	regressing	regress	VERB
cjfa-19613	150	4	model	model	NOUN
cjfa-19613	150	5	is	be	AUX
cjfa-19613	150	6	used	use	VERB
cjfa-19613	150	7	to	to	PART
cjfa-19613	150	8	express	express	VERB
cjfa-19613	150	9	the	the	DET
cjfa-19613	150	10	effect	effect	NOUN
cjfa-19613	150	11	of	of	ADP
cjfa-19613	150	12	a	a	DET
cjfa-19613	150	13	dependent	dependent	ADJ
cjfa-19613	150	14	(	(	PUNCT
cjfa-19613	150	15	explained	explain	VERB
cjfa-19613	150	16	)	)	PUNCT
cjfa-19613	150	17	variable	variable	NOUN
cjfa-19613	150	18	and	and	CCONJ
cjfa-19613	150	19	several	several	ADJ
cjfa-19613	150	20	independent	independent	ADJ
cjfa-19613	150	21	(	(	PUNCT
cjfa-19613	150	22	explanatory	explanatory	ADJ
cjfa-19613	150	23	)	)	PUNCT
cjfa-19613	150	24	variables	variable	NOUN
cjfa-19613	150	25	.	.	PUNCT
cjfa-19613	151	1	the	the	DET
cjfa-19613	151	2	general	general	ADJ
cjfa-19613	151	3	form	form	NOUN
cjfa-19613	151	4	of	of	ADP
cjfa-19613	151	5	panel	panel	NOUN
cjfa-19613	151	6	regression	regression	NOUN
cjfa-19613	151	7	equation	equation	NOUN
cjfa-19613	151	8	as	as	SCONJ
cjfa-19613	151	9	stated	state	VERB
cjfa-19613	151	10	in	in	ADP
cjfa-19613	151	11	field	field	NOUN
cjfa-19613	151	12	(	(	PUNCT
cjfa-19613	151	13	2005	2005	NUM
cjfa-19613	151	14	)	)	PUNCT
cjfa-19613	151	15	and	and	CCONJ
cjfa-19613	151	16	asteriou	asteriou	NOUN
cjfa-19613	151	17	&	&	CCONJ
cjfa-19613	151	18	hall	hall	PROPN
cjfa-19613	151	19	(	(	PUNCT
cjfa-19613	151	20	2007	2007	NUM
cjfa-19613	151	21	)	)	PUNCT
cjfa-19613	151	22	is	be	AUX
cjfa-19613	151	23	:	:	PUNCT
cjfa-19613	151	24	yi	yi	PROPN
cjfa-19613	151	25	,	,	PUNCT
cjfa-19613	151	26	t=	t=	PROPN
cjfa-19613	151	27	β0	β0	PROPN
cjfa-19613	151	28	+	+	CCONJ
cjfa-19613	151	29	β1x1i	β1x1i	NUM
cjfa-19613	151	30	,	,	PUNCT
cjfa-19613	151	31	t+	t+	PUNCT
cjfa-19613	151	32	β2	β2	PROPN
cjfa-19613	151	33	x2i	x2i	PROPN
cjfa-19613	151	34	,	,	PUNCT
cjfa-19613	151	35	t	t	PROPN
cjfa-19613	151	36	+	+	CCONJ
cjfa-19613	151	37	…	…	PUNCT
cjfa-19613	151	38	+	+	CCONJ
cjfa-19613	151	39	βk	βk	ADP
cjfa-19613	151	40	xki	xki	PROPN
cjfa-19613	151	41	,	,	PUNCT
cjfa-19613	151	42	t+	t+	PUNCT
cjfa-19613	151	43	--------------------------------------------(1	--------------------------------------------(1	PROPN
cjfa-19613	151	44	)	)	PUNCT
cjfa-19613	151	45	where	where	SCONJ
cjfa-19613	151	46	yi	yi	PROPN
cjfa-19613	151	47	,	,	PUNCT
cjfa-19613	151	48	t	t	PROPN
cjfa-19613	151	49	is	be	AUX
cjfa-19613	151	50	the	the	DET
cjfa-19613	151	51	variable	variable	NOUN
cjfa-19613	151	52	to	to	PART
cjfa-19613	151	53	be	be	AUX
cjfa-19613	151	54	forecast	forecast	VERB
cjfa-19613	151	55	and	and	CCONJ
cjfa-19613	151	56	x1i	x1i	PROPN
cjfa-19613	151	57	,	,	PUNCT
cjfa-19613	151	58	t	t	PROPN
cjfa-19613	151	59	,	,	PUNCT
cjfa-19613	151	60	…	…	PUNCT
cjfa-19613	151	61	xki	xki	PROPN
cjfa-19613	151	62	,	,	PUNCT
cjfa-19613	151	63	t	t	PROPN
cjfa-19613	151	64	are	be	AUX
cjfa-19613	151	65	the	the	DET
cjfa-19613	151	66	k	k	PROPN
cjfa-19613	151	67	predictor	predictor	NOUN
cjfa-19613	151	68	variables	variable	NOUN
cjfa-19613	151	69	.	.	PUNCT
cjfa-19613	152	1	each	each	PRON
cjfa-19613	152	2	of	of	ADP
cjfa-19613	152	3	the	the	DET
cjfa-19613	152	4	predictor	predictor	NOUN
cjfa-19613	152	5	variables	variable	NOUN
cjfa-19613	152	6	must	must	AUX
cjfa-19613	152	7	be	be	AUX
cjfa-19613	152	8	numerical	numerical	ADJ
cjfa-19613	152	9	.	.	PUNCT
cjfa-19613	153	1	the	the	DET
cjfa-19613	153	2	coefficients	coefficient	NOUN
cjfa-19613	153	3	β,	β,	ADP
cjfa-19613	153	4	…	…	PUNCT
cjfa-19613	153	5	βk	βk	ADP
cjfa-19613	153	6	measures	measure	NOUN
cjfa-19613	153	7	the	the	DET
cjfa-19613	153	8	effect	effect	NOUN
cjfa-19613	153	9	of	of	ADP
cjfa-19613	153	10	each	each	DET
cjfa-19613	153	11	predictor	predictor	NOUN
cjfa-19613	153	12	after	after	ADP
cjfa-19613	153	13	taking	take	VERB
cjfa-19613	153	14	account	account	NOUN
cjfa-19613	153	15	of	of	ADP
cjfa-19613	153	16	the	the	DET
cjfa-19613	153	17	effect	effect	NOUN
cjfa-19613	153	18	of	of	ADP
cjfa-19613	153	19	all	all	DET
cjfa-19613	153	20	other	other	ADJ
cjfa-19613	153	21	predictors	predictor	NOUN
cjfa-19613	153	22	in	in	ADP
cjfa-19613	153	23	the	the	DET
cjfa-19613	153	24	model	model	NOUN
cjfa-19613	153	25	.	.	PUNCT
cjfa-19613	154	1	thus	thus	ADV
cjfa-19613	154	2	,	,	PUNCT
cjfa-19613	154	3	the	the	DET
cjfa-19613	154	4	coefficients	coefficient	NOUN
cjfa-19613	154	5	measure	measure	VERB
cjfa-19613	154	6	the	the	DET
cjfa-19613	154	7	marginal	marginal	ADJ
cjfa-19613	154	8	effects	effect	NOUN
cjfa-19613	154	9	of	of	ADP
cjfa-19613	154	10	the	the	DET
cjfa-19613	154	11	predictor	predictor	NOUN
cjfa-19613	154	12	variables	variable	NOUN
cjfa-19613	154	13	.	.	PUNCT
cjfa-19613	155	1	in	in	ADP
cjfa-19613	155	2	order	order	NOUN
cjfa-19613	155	3	to	to	PART
cjfa-19613	155	4	predict	predict	VERB
cjfa-19613	155	5	the	the	DET
cjfa-19613	155	6	relationship	relationship	NOUN
cjfa-19613	155	7	between	between	ADP
cjfa-19613	155	8	social	social	ADJ
cjfa-19613	155	9	and	and	CCONJ
cjfa-19613	155	10	environmental	environmental	ADJ
cjfa-19613	155	11	disclosures	disclosure	NOUN
cjfa-19613	155	12	and	and	CCONJ
cjfa-19613	155	13	market	market	NOUN
cjfa-19613	155	14	value	value	NOUN
cjfa-19613	155	15	,	,	PUNCT
cjfa-19613	155	16	csed	cse	VERB
cjfa-19613	155	17	is	be	AUX
cjfa-19613	155	18	added	add	VERB
cjfa-19613	155	19	as	as	ADP
cjfa-19613	155	20	a	a	DET
cjfa-19613	155	21	predictor	predictor	NOUN
cjfa-19613	155	22	of	of	ADP
cjfa-19613	155	23	market	market	NOUN
cjfa-19613	155	24	value	value	NOUN
cjfa-19613	155	25	to	to	ADP
cjfa-19613	155	26	the	the	DET
cjfa-19613	155	27	predictors	predictor	NOUN
cjfa-19613	155	28	listed	list	VERB
cjfa-19613	155	29	in	in	ADP
cjfa-19613	155	30	equation	equation	NOUN
cjfa-19613	155	31	2	2	NUM
cjfa-19613	155	32	:	:	PUNCT
cjfa-19613	155	33	(	(	PUNCT
cjfa-19613	155	34	1	1	X
cjfa-19613	155	35	)	)	PUNCT
cjfa-19613	155	36	where	where	SCONJ
cjfa-19613	155	37	yi	yi	PROPN
cjfa-19613	155	38	,	,	PUNCT
cjfa-19613	155	39	t	t	PROPN
cjfa-19613	155	40	is	be	AUX
cjfa-19613	155	41	the	the	DET
cjfa-19613	155	42	variable	variable	NOUN
cjfa-19613	155	43	to	to	PART
cjfa-19613	155	44	be	be	AUX
cjfa-19613	155	45	forecast	forecast	VERB
cjfa-19613	155	46	and	and	CCONJ
cjfa-19613	155	47	x1i	x1i	PROPN
cjfa-19613	155	48	,	,	PUNCT
cjfa-19613	155	49	t	t	PROPN
cjfa-19613	155	50	,	,	PUNCT
cjfa-19613	155	51	…	…	PUNCT
cjfa-19613	155	52	xki	xki	PROPN
cjfa-19613	155	53	,	,	PUNCT
cjfa-19613	155	54	t	t	PROPN
cjfa-19613	155	55	are	be	AUX
cjfa-19613	155	56	the	the	DET
cjfa-19613	155	57	k	k	PROPN
cjfa-19613	155	58	predictor	predictor	NOUN
cjfa-19613	155	59	variables	variable	NOUN
cjfa-19613	155	60	.	.	PUNCT
cjfa-19613	156	1	each	each	PRON
cjfa-19613	156	2	of	of	ADP
cjfa-19613	156	3	the	the	DET
cjfa-19613	156	4	predictor	predictor	NOUN
cjfa-19613	156	5	variables	variable	NOUN
cjfa-19613	156	6	must	must	AUX
cjfa-19613	156	7	be	be	AUX
cjfa-19613	156	8	numerical	numerical	ADJ
cjfa-19613	156	9	.	.	PUNCT
cjfa-19613	157	1	the	the	DET
cjfa-19613	157	2	coefficients	coefficient	NOUN
cjfa-19613	157	3	β,	β,	ADP
cjfa-19613	157	4	…	…	PUNCT
cjfa-19613	157	5	βk	βk	ADP
cjfa-19613	157	6	measures	measure	NOUN
cjfa-19613	157	7	the	the	DET
cjfa-19613	157	8	effect	effect	NOUN
cjfa-19613	157	9	of	of	ADP
cjfa-19613	157	10	each	each	DET
cjfa-19613	157	11	predictor	predictor	NOUN
cjfa-19613	157	12	after	after	ADP
cjfa-19613	157	13	taking	take	VERB
cjfa-19613	157	14	account	account	NOUN
cjfa-19613	157	15	of	of	ADP
cjfa-19613	157	16	the	the	DET
cjfa-19613	157	17	effect	effect	NOUN
cjfa-19613	157	18	of	of	ADP
cjfa-19613	157	19	all	all	DET
cjfa-19613	157	20	other	other	ADJ
cjfa-19613	157	21	predictors	predictor	NOUN
cjfa-19613	157	22	in	in	ADP
cjfa-19613	157	23	the	the	DET
cjfa-19613	157	24	model	model	NOUN
cjfa-19613	157	25	.	.	PUNCT
cjfa-19613	158	1	thus	thus	ADV
cjfa-19613	158	2	,	,	PUNCT
cjfa-19613	158	3	the	the	DET
cjfa-19613	158	4	coefficients	coefficient	NOUN
cjfa-19613	158	5	measure	measure	VERB
cjfa-19613	158	6	the	the	DET
cjfa-19613	158	7	marginal	marginal	ADJ
cjfa-19613	158	8	effects	effect	NOUN
cjfa-19613	158	9	of	of	ADP
cjfa-19613	158	10	the	the	DET
cjfa-19613	158	11	predictor	predictor	NOUN
cjfa-19613	158	12	variables	variable	NOUN
cjfa-19613	158	13	.	.	PUNCT
cjfa-19613	159	1	in	in	ADP
cjfa-19613	159	2	order	order	NOUN
cjfa-19613	159	3	to	to	PART
cjfa-19613	159	4	predict	predict	VERB
cjfa-19613	159	5	the	the	DET
cjfa-19613	159	6	relationship	relationship	NOUN
cjfa-19613	159	7	between	between	ADP
cjfa-19613	159	8	social	social	ADJ
cjfa-19613	159	9	and	and	CCONJ
cjfa-19613	159	10	environmental	environmental	ADJ
cjfa-19613	159	11	disclosures	disclosure	NOUN
cjfa-19613	159	12	and	and	CCONJ
cjfa-19613	159	13	market	market	NOUN
cjfa-19613	159	14	value	value	NOUN
cjfa-19613	159	15	,	,	PUNCT
cjfa-19613	159	16	csed	cse	VERB
cjfa-19613	159	17	is	be	AUX
cjfa-19613	159	18	added	add	VERB
cjfa-19613	159	19	as	as	ADP
cjfa-19613	159	20	a	a	DET
cjfa-19613	159	21	predictor	predictor	NOUN
cjfa-19613	159	22	of	of	ADP
cjfa-19613	159	23	market	market	NOUN
cjfa-19613	159	24	value	value	NOUN
cjfa-19613	159	25	to	to	ADP
cjfa-19613	159	26	the	the	DET
cjfa-19613	159	27	predictors	predictor	NOUN
cjfa-19613	159	28	listed	list	VERB
cjfa-19613	159	29	in	in	ADP
cjfa-19613	159	30	equation	equation	NOUN
cjfa-19613	159	31	2	2	NUM
cjfa-19613	159	32	:	:	PUNCT
cjfa-19613	159	33	mv	mv	PROPN
cjfa-19613	159	34	=	=	PUNCT
cjfa-19613	160	1	+	+	PROPN
cjfa-19613	161	1	+	+	CCONJ
cjfa-19613	161	2	siz	siz	PROPN
cjfa-19613	161	3	+	+	CCONJ
cjfa-19613	161	4	roe	roe	NOUN
cjfa-19613	161	5	+	+	CCONJ
cjfa-19613	161	6	bs	bs	NOUN
cjfa-19613	161	7	+	+	CCONJ
cjfa-19613	161	8	lev	lev	NOUN
cjfa-19613	161	9	+	+	CCONJ
cjfa-19613	161	10	affl	affl	NOUN
cjfa-19613	161	11	.	.	PUNCT
cjfa-19613	162	1	+	+	CCONJ
cjfa-19613	162	2	ind	ind	NOUN
cjfa-19613	162	3	+	+	CCONJ
cjfa-19613	162	4	…	…	PUNCT
cjfa-19613	162	5	…	…	PUNCT
cjfa-19613	162	6	(	(	PUNCT
cjfa-19613	162	7	2	2	NUM
cjfa-19613	162	8	)	)	PUNCT
cjfa-19613	162	9	where	where	SCONJ
cjfa-19613	162	10	,	,	PUNCT
cjfa-19613	162	11	mv	mv	PROPN
cjfa-19613	162	12	is	be	AUX
cjfa-19613	162	13	the	the	DET
cjfa-19613	162	14	market	market	NOUN
cjfa-19613	162	15	value	value	NOUN
cjfa-19613	162	16	,	,	PUNCT
cjfa-19613	162	17	csed	cse	VERB
cjfa-19613	162	18	is	be	AUX
cjfa-19613	162	19	the	the	DET
cjfa-19613	162	20	corporate	corporate	ADJ
cjfa-19613	162	21	social	social	ADJ
cjfa-19613	162	22	and	and	CCONJ
cjfa-19613	162	23	environment	environment	NOUN
cjfa-19613	162	24	disclosure	disclosure	NOUN
cjfa-19613	162	25	,	,	PUNCT
cjfa-19613	162	26	size	size	NOUN
cjfa-19613	162	27	represents	represent	VERB
cjfa-19613	162	28	firm	firm	ADJ
cjfa-19613	162	29	size	size	NOUN
cjfa-19613	162	30	,	,	PUNCT
cjfa-19613	162	31	roe	roe	PROPN
cjfa-19613	162	32	represent	represent	VERB
cjfa-19613	162	33	firm	firm	NOUN
cjfa-19613	162	34	’s	’s	PART
cjfa-19613	162	35	financial	financial	ADJ
cjfa-19613	162	36	performance	performance	NOUN
cjfa-19613	162	37	,	,	PUNCT
cjfa-19613	162	38	lev	lev	NOUN
cjfa-19613	162	39	represent	represent	VERB
cjfa-19613	162	40	a	a	DET
cjfa-19613	162	41	firm	firm	NOUN
cjfa-19613	162	42	’s	’s	PART
cjfa-19613	162	43	leverage	leverage	NOUN
cjfa-19613	162	44	,	,	PUNCT
cjfa-19613	162	45	affl	affl	NOUN
cjfa-19613	162	46	represents	represent	VERB
cjfa-19613	162	47	affiliation	affiliation	NOUN
cjfa-19613	162	48	to	to	ADP
cjfa-19613	162	49	foreign	foreign	ADJ
cjfa-19613	162	50	company	company	NOUN
cjfa-19613	162	51	,	,	PUNCT
cjfa-19613	162	52	ind	ind	NOUN
cjfa-19613	162	53	represents	represent	VERB
cjfa-19613	162	54	industry	industry	NOUN
cjfa-19613	162	55	.	.	PUNCT
cjfa-19613	163	1	the	the	DET
cjfa-19613	163	2	inclusion	inclusion	NOUN
cjfa-19613	163	3	of	of	ADP
cjfa-19613	163	4	control	control	NOUN
cjfa-19613	163	5	variables	variable	NOUN
cjfa-19613	163	6	is	be	AUX
cjfa-19613	163	7	informed	inform	VERB
cjfa-19613	163	8	by	by	ADP
cjfa-19613	163	9	earlier	early	ADV
cjfa-19613	163	10	related	relate	VERB
cjfa-19613	163	11	studies	study	NOUN
cjfa-19613	163	12	(	(	PUNCT
cjfa-19613	163	13	mathuva	mathuva	PROPN
cjfa-19613	163	14	,	,	PUNCT
cjfa-19613	163	15	barako	barako	PROPN
cjfa-19613	163	16	&	&	CCONJ
cjfa-19613	163	17	wachira	wachira	PROPN
cjfa-19613	163	18	,	,	PUNCT
cjfa-19613	163	19	2017	2017	NUM
cjfa-19613	163	20	;	;	PUNCT
cjfa-19613	163	21	barth	barth	NOUN
cjfa-19613	163	22	,	,	PUNCT
cjfa-19613	163	23	cahan	cahan	PROPN
cjfa-19613	163	24	,	,	PUNCT
cjfa-19613	163	25	chen	chen	PROPN
cjfa-19613	163	26	&	&	CCONJ
cjfa-19613	163	27	venter	venter	PROPN
cjfa-19613	163	28	,	,	PUNCT
cjfa-19613	163	29	2016	2016	NUM
cjfa-19613	163	30	)	)	PUNCT
cjfa-19613	163	31	.	.	PUNCT
cjfa-19613	164	1	further	further	ADJ
cjfa-19613	164	2	definitions	definition	NOUN
cjfa-19613	164	3	of	of	ADP
cjfa-19613	164	4	all	all	DET
cjfa-19613	164	5	the	the	DET
cjfa-19613	164	6	variables	variable	NOUN
cjfa-19613	164	7	are	be	AUX
cjfa-19613	164	8	presented	present	VERB
cjfa-19613	164	9	in	in	ADP
cjfa-19613	164	10	appendix	appendix	NOUN
cjfa-19613	164	11	1	1	NUM
cjfa-19613	164	12	.	.	PUNCT
cjfa-19613	164	13	analysis	analysis	NOUN
cjfa-19613	164	14	and	and	CCONJ
cjfa-19613	164	15	results	result	NOUN
cjfa-19613	164	16	table	table	NOUN
cjfa-19613	164	17	1	1	NUM
cjfa-19613	164	18	.	.	PUNCT
cjfa-19613	164	19	descriptive	descriptive	ADJ
cjfa-19613	164	20	statistics	statistic	NOUN
cjfa-19613	164	21	sed	se	VERB
cjfa-19613	164	22	bs	bs	PROPN
cjfa-19613	164	23	finper	finper	NOUN
cjfa-19613	164	24	lev	lev	NOUN
cjfa-19613	164	25	size	size	NOUN
cjfa-19613	164	26	affl	affl	PROPN
cjfa-19613	164	27	ind	ind	PROPN
cjfa-19613	165	1	mv	mv	PROPN
cjfa-19613	165	2	mean	mean	VERB
cjfa-19613	165	3	4.123016	4.123016	NUM
cjfa-19613	165	4	10.75595	10.75595	NUM
cjfa-19613	165	5	0.203343	0.203343	NUM
cjfa-19613	165	6	2.575451	2.575451	NUM
cjfa-19613	165	7	10.67471	10.67471	NUM
cjfa-19613	166	1	0.511905	0.511905	NUM
cjfa-19613	166	2	0.632937	0.632937	NUM
cjfa-19613	166	3	4.273533	4.273533	NUM
cjfa-19613	166	4	median	median	NOUN
cjfa-19613	166	5	4.000000	4.000000	NUM
cjfa-19613	166	6	9.000000	9.000000	NUM
cjfa-19613	166	7	0.091476	0.091476	NUM
cjfa-19613	166	8	1.496971	1.496971	NUM
cjfa-19613	166	9	10.45970	10.45970	NUM
cjfa-19613	166	10	1.000000	1.000000	NUM
cjfa-19613	166	11	1.000000	1.000000	NUM
cjfa-19613	166	12	0.362103	0.362103	NUM
cjfa-19613	166	13	maximum	maximum	NOUN
cjfa-19613	166	14	6.000000	6.000000	NUM
cjfa-19613	166	15	23.00000	23.00000	NUM
cjfa-19613	166	16	3.304091	3.304091	NUM
cjfa-19613	166	17	75.71508	75.71508	NUM
cjfa-19613	166	18	12.66076	12.66076	NUM
cjfa-19613	166	19	1.000000	1.000000	NUM
cjfa-19613	166	20	1.000000	1.000000	NUM
cjfa-19613	166	21	125.2040	125.2040	NUM
cjfa-19613	166	22	minimum	minimum	ADJ
cjfa-19613	166	23	2.000000	2.000000	NUM
cjfa-19613	166	24	5.000000	5.000000	NUM
cjfa-19613	166	25	-0.384206	-0.384206	NOUN
cjfa-19613	166	26	0.001835	0.001835	NUM
cjfa-19613	166	27	9.090022	9.090022	NUM
cjfa-19613	166	28	0.000000	0.000000	NUM
cjfa-19613	166	29	0.000000	0.000000	NUM
cjfa-19613	166	30	0.000698	0.000698	NUM
cjfa-19613	166	31	std	std	NOUN
cjfa-19613	166	32	.	.	PUNCT
cjfa-19613	167	1	dev	dev	PROPN
cjfa-19613	167	2	.	.	PUNCT
cjfa-19613	168	1	0.983333	0.983333	NUM
cjfa-19613	168	2	3.915860	3.915860	NUM
cjfa-19613	168	3	0.341206	0.341206	NUM
cjfa-19613	168	4	4.453170	4.453170	NUM
cjfa-19613	168	5	0.977231	0.977231	NUM
cjfa-19613	168	6	0.500355	0.500355	NUM
cjfa-19613	168	7	0.482483	0.482483	NUM
cjfa-19613	168	8	13.05492	13.05492	NUM
cjfa-19613	168	9	skewness	skewness	NOUN
cjfa-19613	168	10	-0.109740	-0.109740	PROPN
cjfa-19613	169	1	1.067821	1.067821	NUM
cjfa-19613	169	2	4.216591	4.216591	NUM
cjfa-19613	169	3	10.54315	10.54315	NUM
cjfa-19613	169	4	0.502312	0.502312	NUM
cjfa-19613	169	5	-0.047633	-0.047633	NOUN
cjfa-19613	169	6	-0.551599	-0.551599	PUNCT
cjfa-19613	169	7	4.841383	4.841383	NUM
cjfa-19613	169	8	kurtosis	kurtosis	NOUN
cjfa-19613	169	9	2.572688	2.572688	NUM
cjfa-19613	169	10	3.415750	3.415750	NUM
cjfa-19613	169	11	28.05471	28.05471	NUM
cjfa-19613	169	12	157.4260	157.4260	NUM
cjfa-19613	169	13	2.140723	2.140723	NUM
cjfa-19613	169	14	1.002269	1.002269	NUM
cjfa-19613	169	15	1.304262	1.304262	NUM
cjfa-19613	169	16	30.47467	30.47467	NUM
cjfa-19613	169	17	jarque	jarque	NOUN
cjfa-19613	169	18	-	-	PUNCT
cjfa-19613	169	19	bera	bera	NOUN
cjfa-19613	169	20	4.846104	4.846104	NOUN
cjfa-19613	169	21	99.41004	99.41004	NUM
cjfa-19613	169	22	14676.00	14676.00	NUM
cjfa-19613	169	23	510132.5	510132.5	NUM
cjfa-19613	169	24	36.70018	36.70018	NUM
cjfa-19613	169	25	84.00011	84.00011	NUM
cjfa-19613	169	26	85.94408	85.94408	NUM
cjfa-19613	169	27	17820.88	17820.88	NUM
cjfa-19613	169	28	probability	probability	NOUN
cjfa-19613	169	29	0.088651	0.088651	NUM
cjfa-19613	169	30	0.000000	0.000000	NUM
cjfa-19613	169	31	0.000000	0.000000	NUM
cjfa-19613	169	32	0.000000	0.000000	NUM
cjfa-19613	169	33	0.000000	0.000000	NUM
cjfa-19613	169	34	0.000000	0.000000	NUM
cjfa-19613	169	35	0.000000	0.000000	NUM
cjfa-19613	169	36	0.000000	0.000000	NUM
cjfa-19613	169	37	sum	sum	NOUN
cjfa-19613	169	38	2078.000	2078.000	NUM
cjfa-19613	169	39	5421.000	5421.000	NUM
cjfa-19613	169	40	102.4849	102.4849	NUM
cjfa-19613	169	41	1298.027	1298.027	NUM
cjfa-19613	169	42	5380.054	5380.054	NUM
cjfa-19613	169	43	258.0000	258.0000	NUM
cjfa-19613	169	44	319.0000	319.0000	NUM
cjfa-19613	169	45	2153.860	2153.860	NUM
cjfa-19613	169	46	sum	sum	NOUN
cjfa-19613	169	47	sq	sq	PROPN
cjfa-19613	169	48	.	.	PROPN
cjfa-19613	169	49	dev	dev	PROPN
cjfa-19613	169	50	.	.	PUNCT
cjfa-19613	170	1	486.3730	486.3730	NUM
cjfa-19613	170	2	7712.982	7712.982	NUM
cjfa-19613	170	3	58.55998	58.55998	NUM
cjfa-19613	170	4	9974.855	9974.855	NUM
cjfa-19613	170	5	480.3549	480.3549	NUM
cjfa-19613	170	6	125.9286	125.9286	NUM
cjfa-19613	170	7	117.0933	117.0933	NUM
cjfa-19613	170	8	85726.80	85726.80	NUM
cjfa-19613	170	9	observations	observation	NOUN
cjfa-19613	170	10	504	504	NUM
cjfa-19613	170	11	504	504	NUM
cjfa-19613	170	12	504	504	NUM
cjfa-19613	170	13	504	504	NUM
cjfa-19613	170	14	504	504	NUM
cjfa-19613	170	15	504	504	NUM
cjfa-19613	170	16	504	504	NUM
cjfa-19613	170	17	504	504	NUM
cjfa-19613	170	18	source	source	NOUN
cjfa-19613	170	19	:	:	PUNCT
cjfa-19613	170	20	author	author	NOUN
cjfa-19613	170	21	’s	’s	PART
cjfa-19613	170	22	computation	computation	NOUN
cjfa-19613	170	23	,	,	PUNCT
cjfa-19613	170	24	using	use	VERB
cjfa-19613	170	25	e	e	NOUN
cjfa-19613	170	26	-	-	NOUN
cjfa-19613	170	27	view	view	NOUN
cjfa-19613	170	28	8	8	NUM
cjfa-19613	170	29	,	,	PUNCT
cjfa-19613	170	30	2017	2017	NUM
cjfa-19613	170	31	.	.	PUNCT
cjfa-19613	171	1	the	the	DET
cjfa-19613	171	2	result	result	NOUN
cjfa-19613	171	3	in	in	ADP
cjfa-19613	171	4	table	table	NOUN
cjfa-19613	171	5	1	1	NUM
cjfa-19613	171	6	shows	show	VERB
cjfa-19613	171	7	the	the	DET
cjfa-19613	171	8	mean	mean	NOUN
cjfa-19613	171	9	csed	cse	VERB
cjfa-19613	171	10	of	of	ADP
cjfa-19613	171	11	4.12	4.12	NUM
cjfa-19613	171	12	,	,	PUNCT
cjfa-19613	171	13	out	out	ADP
cjfa-19613	171	14	of	of	ADP
cjfa-19613	171	15	maximum	maximum	ADJ
cjfa-19613	171	16	6	6	NUM
cjfa-19613	171	17	.	.	PUNCT
cjfa-19613	172	1	this	this	PRON
cjfa-19613	172	2	signifies	signify	VERB
cjfa-19613	172	3	an	an	DET
cjfa-19613	172	4	above	above	ADJ
cjfa-19613	172	5	average	average	ADJ
cjfa-19613	172	6	level	level	NOUN
cjfa-19613	172	7	of	of	ADP
cjfa-19613	172	8	disclosure	disclosure	NOUN
cjfa-19613	172	9	.	.	PUNCT
cjfa-19613	173	1	also	also	ADV
cjfa-19613	173	2	,	,	PUNCT
cjfa-19613	173	3	it	it	PRON
cjfa-19613	173	4	shows	show	VERB
cjfa-19613	173	5	that	that	SCONJ
cjfa-19613	173	6	all	all	DET
cjfa-19613	173	7	the	the	DET
cjfa-19613	173	8	series	series	NOUN
cjfa-19613	173	9	display	display	VERB
cjfa-19613	173	10	a	a	DET
cjfa-19613	173	11	high	high	ADJ
cjfa-19613	173	12	level	level	NOUN
cjfa-19613	173	13	of	of	ADP
cjfa-19613	173	14	consistency	consistency	NOUN
cjfa-19613	173	15	being	be	AUX
cjfa-19613	173	16	that	that	SCONJ
cjfa-19613	173	17	their	their	PRON
cjfa-19613	173	18	mean	mean	ADJ
cjfa-19613	173	19	and	and	CCONJ
cjfa-19613	173	20	median	median	ADJ
cjfa-19613	173	21	values	value	NOUN
cjfa-19613	173	22	are	be	AUX
cjfa-19613	173	23	within	within	ADP
cjfa-19613	173	24	the	the	DET
cjfa-19613	173	25	maximum	maximum	ADJ
cjfa-19613	173	26	and	and	CCONJ
cjfa-19613	173	27	minimum	minimum	ADJ
cjfa-19613	173	28	values	value	NOUN
cjfa-19613	173	29	of	of	ADP
cjfa-19613	173	30	the	the	DET
cjfa-19613	173	31	series	series	NOUN
cjfa-19613	173	32	.	.	PUNCT
cjfa-19613	174	1	also	also	ADV
cjfa-19613	174	2	the	the	DET
cjfa-19613	174	3	deviation	deviation	NOUN
cjfa-19613	174	4	of	of	ADP
cjfa-19613	174	5	the	the	DET
cjfa-19613	174	6	actual	actual	ADJ
cjfa-19613	174	7	data	datum	NOUN
cjfa-19613	174	8	from	from	ADP
cjfa-19613	174	9	their	their	PRON
cjfa-19613	174	10	mean	mean	ADJ
cjfa-19613	174	11	value	value	NOUN
cjfa-19613	174	12	are	be	AUX
cjfa-19613	174	13	very	very	ADV
cjfa-19613	174	14	low	low	ADJ
cjfa-19613	174	15	,	,	PUNCT
cjfa-19613	174	16	this	this	PRON
cjfa-19613	174	17	is	be	AUX
cjfa-19613	174	18	indicated	indicate	VERB
cjfa-19613	174	19	by	by	ADP
cjfa-19613	174	20	the	the	DET
cjfa-19613	174	21	relatively	relatively	ADV
cjfa-19613	174	22	low	low	ADJ
cjfa-19613	174	23	value	value	NOUN
cjfa-19613	174	24	of	of	ADP
cjfa-19613	174	25	the	the	DET
cjfa-19613	174	26	standard	standard	ADJ
cjfa-19613	174	27	deviations	deviation	NOUN
cjfa-19613	174	28	.	.	PUNCT
cjfa-19613	175	1	1	1	X
cjfa-19613	175	2	.	.	X
cjfa-19613	175	3	effect	effect	NOUN
cjfa-19613	175	4	of	of	ADP
cjfa-19613	175	5	sed	se	VERB
cjfa-19613	175	6	on	on	ADP
cjfa-19613	175	7	firms	firm	NOUN
cjfa-19613	175	8	'	'	PART
cjfa-19613	175	9	market	market	NOUN
cjfa-19613	175	10	value	value	NOUN
cjfa-19613	175	11	the	the	DET
cjfa-19613	175	12	regression	regression	NOUN
cjfa-19613	175	13	model	model	NOUN
cjfa-19613	175	14	in	in	ADP
cjfa-19613	175	15	equation	equation	NOUN
cjfa-19613	175	16	2	2	NUM
cjfa-19613	175	17	was	be	AUX
cjfa-19613	175	18	used	use	VERB
cjfa-19613	175	19	to	to	PART
cjfa-19613	175	20	determine	determine	VERB
cjfa-19613	175	21	the	the	DET
cjfa-19613	175	22	effect	effect	NOUN
cjfa-19613	175	23	of	of	ADP
cjfa-19613	175	24	sed	sed	ADJ
cjfa-19613	175	25	practices	practice	NOUN
cjfa-19613	175	26	on	on	ADP
cjfa-19613	175	27	firms	firm	NOUN
cjfa-19613	175	28	'	'	PART
cjfa-19613	175	29	market	market	NOUN
cjfa-19613	175	30	value	value	NOUN
cjfa-19613	175	31	.	.	PUNCT
cjfa-19613	176	1	sed	se	VERB
cjfa-19613	176	2	,	,	PUNCT
cjfa-19613	176	3	siz	siz	PROPN
cjfa-19613	176	4	,	,	PUNCT
cjfa-19613	176	5	finper	finper	NOUN
cjfa-19613	176	6	,	,	PUNCT
cjfa-19613	176	7	bs	bs	NOUN
cjfa-19613	176	8	,	,	PUNCT
cjfa-19613	176	9	lev	lev	NOUN
cjfa-19613	176	10	,	,	PUNCT
cjfa-19613	176	11	affl	affl	NOUN
cjfa-19613	176	12	and	and	CCONJ
cjfa-19613	176	13	ind	ind	NOUN
cjfa-19613	176	14	are	be	AUX
cjfa-19613	176	15	the	the	DET
cjfa-19613	176	16	independent	independent	ADJ
cjfa-19613	176	17	variables	variable	NOUN
cjfa-19613	176	18	,	,	PUNCT
cjfa-19613	176	19	and	and	CCONJ
cjfa-19613	176	20	mv	mv	PROPN
cjfa-19613	176	21	is	be	AUX
cjfa-19613	176	22	the	the	DET
cjfa-19613	176	23	dependent	dependent	ADJ
cjfa-19613	176	24	variable	variable	NOUN
cjfa-19613	176	25	.	.	PUNCT
cjfa-19613	177	1	prior	prior	ADV
cjfa-19613	177	2	to	to	ADP
cjfa-19613	177	3	the	the	DET
cjfa-19613	177	4	regression	regression	NOUN
cjfa-19613	177	5	estimation	estimation	NOUN
cjfa-19613	177	6	,	,	PUNCT
cjfa-19613	177	7	a	a	DET
cjfa-19613	177	8	stationary	stationary	ADJ
cjfa-19613	177	9	test	test	NOUN
cjfa-19613	177	10	was	be	AUX
cjfa-19613	177	11	conducted	conduct	VERB
cjfa-19613	177	12	to	to	PART
cjfa-19613	177	13	ascertain	ascertain	VERB
cjfa-19613	177	14	the	the	DET
cjfa-19613	177	15	reliability	reliability	NOUN
cjfa-19613	177	16	of	of	ADP
cjfa-19613	177	17	the	the	DET
cjfa-19613	177	18	data	datum	NOUN
cjfa-19613	177	19	for	for	ADP
cjfa-19613	177	20	running	run	VERB
cjfa-19613	177	21	the	the	DET
cjfa-19613	177	22	ols	ol	NOUN
cjfa-19613	177	23	.	.	PUNCT
cjfa-19613	178	1	this	this	PRON
cjfa-19613	178	2	was	be	AUX
cjfa-19613	178	3	done	do	VERB
cjfa-19613	178	4	using	use	VERB
cjfa-19613	178	5	augmented	augment	VERB
cjfa-19613	178	6	dickey	dickey	NOUN
cjfa-19613	178	7	-	-	PUNCT
cjfa-19613	178	8	fuller	full	ADJ
cjfa-19613	178	9	(	(	PUNCT
cjfa-19613	178	10	adf	adf	NOUN
cjfa-19613	178	11	)	)	PUNCT
cjfa-19613	178	12	techniques	technique	NOUN
cjfa-19613	178	13	for	for	ADP
cjfa-19613	178	14	unit	unit	NOUN
cjfa-19613	178	15	roots	root	NOUN
cjfa-19613	178	16	at	at	ADP
cjfa-19613	178	17	5	5	NUM
cjfa-19613	178	18	%	%	NOUN
cjfa-19613	178	19	as	as	SCONJ
cjfa-19613	178	20	shown	show	VERB
cjfa-19613	178	21	in	in	ADP
cjfa-19613	178	22	table	table	NOUN
cjfa-19613	178	23	2	2	NUM
cjfa-19613	178	24	.	.	PUNCT
cjfa-19613	178	25	table	table	NOUN
cjfa-19613	178	26	2	2	NUM
cjfa-19613	178	27	.	.	PUNCT
cjfa-19613	178	28	stationary	stationary	ADJ
cjfa-19613	178	29	test	test	NOUN
cjfa-19613	178	30	of	of	ADP
cjfa-19613	178	31	variables	variable	NOUN
cjfa-19613	178	32	in	in	ADP
cjfa-19613	178	33	the	the	DET
cjfa-19613	178	34	firms	firm	NOUN
cjfa-19613	178	35	variables	variable	VERB
cjfa-19613	178	36	statistic	statistic	VERB
cjfa-19613	178	37	stationary	stationary	ADJ
cjfa-19613	178	38	probability	probability	NOUN
cjfa-19613	178	39	remarks	remark	NOUN
cjfa-19613	178	40	mv	mv	PROPN
cjfa-19613	178	41	357.312	357.312	NUM
cjfa-19613	178	42	1(0	1(0	NUM
cjfa-19613	178	43	)	)	PUNCT
cjfa-19613	178	44	0.0000	0.0000	NUM
cjfa-19613	178	45	stationary	stationary	NOUN
cjfa-19613	178	46	at	at	ADP
cjfa-19613	178	47	levels	level	NOUN
cjfa-19613	178	48	sed	se	VERB
cjfa-19613	178	49	43.4485	43.4485	NUM
cjfa-19613	178	50	1(2	1(2	NUM
cjfa-19613	178	51	)	)	PUNCT
cjfa-19613	178	52	0.0000	0.0000	NUM
cjfa-19613	178	53	stationary	stationary	NOUN
cjfa-19613	178	54	at	at	ADP
cjfa-19613	178	55	second	second	ADJ
cjfa-19613	178	56	difference	difference	NOUN
cjfa-19613	178	57	(	(	PUNCT
cjfa-19613	178	58	2	2	X
cjfa-19613	178	59	)	)	PUNCT
cjfa-19613	178	60	corporate	corporate	ADJ
cjfa-19613	178	61	social	social	ADJ
cjfa-19613	178	62	and	and	CCONJ
cjfa-19613	178	63	environmental	environmental	ADJ
cjfa-19613	178	64	disclosures	disclosure	NOUN
cjfa-19613	178	65	…	…	PUNCT
cjfa-19613	178	66	19	19	NUM
cjfa-19613	178	67	where	where	SCONJ
cjfa-19613	178	68	,	,	PUNCT
cjfa-19613	178	69	mv	mv	PROPN
cjfa-19613	178	70	is	be	AUX
cjfa-19613	178	71	the	the	DET
cjfa-19613	178	72	market	market	NOUN
cjfa-19613	178	73	value	value	NOUN
cjfa-19613	178	74	,	,	PUNCT
cjfa-19613	178	75	csed	cse	VERB
cjfa-19613	178	76	is	be	AUX
cjfa-19613	178	77	the	the	DET
cjfa-19613	178	78	corporate	corporate	ADJ
cjfa-19613	178	79	social	social	ADJ
cjfa-19613	178	80	and	and	CCONJ
cjfa-19613	178	81	environment	environment	NOUN
cjfa-19613	178	82	disclosure	disclosure	NOUN
cjfa-19613	178	83	,	,	PUNCT
cjfa-19613	178	84	size	size	NOUN
cjfa-19613	178	85	represents	represent	VERB
cjfa-19613	178	86	firm	firm	ADJ
cjfa-19613	178	87	size	size	NOUN
cjfa-19613	178	88	,	,	PUNCT
cjfa-19613	178	89	roe	roe	PROPN
cjfa-19613	178	90	represent	represent	VERB
cjfa-19613	178	91	firm	firm	NOUN
cjfa-19613	178	92	’s	’s	PART
cjfa-19613	178	93	financial	financial	ADJ
cjfa-19613	178	94	performance	performance	NOUN
cjfa-19613	178	95	,	,	PUNCT
cjfa-19613	178	96	lev	lev	NOUN
cjfa-19613	178	97	represent	represent	VERB
cjfa-19613	178	98	a	a	DET
cjfa-19613	178	99	firm	firm	NOUN
cjfa-19613	178	100	’s	’s	PART
cjfa-19613	178	101	leverage	leverage	NOUN
cjfa-19613	178	102	,	,	PUNCT
cjfa-19613	178	103	affl	affl	NOUN
cjfa-19613	178	104	represents	represent	VERB
cjfa-19613	178	105	affiliation	affiliation	NOUN
cjfa-19613	178	106	to	to	ADP
cjfa-19613	178	107	foreign	foreign	ADJ
cjfa-19613	178	108	company	company	NOUN
cjfa-19613	178	109	,	,	PUNCT
cjfa-19613	178	110	ind	ind	NOUN
cjfa-19613	178	111	represents	represent	VERB
cjfa-19613	178	112	industry	industry	NOUN
cjfa-19613	178	113	.	.	PUNCT
cjfa-19613	179	1	the	the	DET
cjfa-19613	179	2	inclusion	inclusion	NOUN
cjfa-19613	179	3	of	of	ADP
cjfa-19613	179	4	control	control	NOUN
cjfa-19613	179	5	variables	variable	NOUN
cjfa-19613	179	6	is	be	AUX
cjfa-19613	179	7	informed	inform	VERB
cjfa-19613	179	8	by	by	ADP
cjfa-19613	179	9	earlier	early	ADV
cjfa-19613	179	10	related	relate	VERB
cjfa-19613	179	11	studies	study	NOUN
cjfa-19613	179	12	(	(	PUNCT
cjfa-19613	179	13	mathuva	mathuva	PROPN
cjfa-19613	179	14	,	,	PUNCT
cjfa-19613	179	15	barako	barako	PROPN
cjfa-19613	179	16	&	&	CCONJ
cjfa-19613	179	17	wachira	wachira	PROPN
cjfa-19613	179	18	,	,	PUNCT
cjfa-19613	179	19	2017	2017	NUM
cjfa-19613	179	20	;	;	PUNCT
cjfa-19613	179	21	barth	barth	NOUN
cjfa-19613	179	22	,	,	PUNCT
cjfa-19613	179	23	cahan	cahan	PROPN
cjfa-19613	179	24	,	,	PUNCT
cjfa-19613	179	25	chen	chen	PROPN
cjfa-19613	179	26	&	&	CCONJ
cjfa-19613	179	27	venter	venter	PROPN
cjfa-19613	179	28	,	,	PUNCT
cjfa-19613	179	29	2016	2016	NUM
cjfa-19613	179	30	)	)	PUNCT
cjfa-19613	179	31	.	.	PUNCT
cjfa-19613	180	1	further	further	ADJ
cjfa-19613	180	2	definitions	definition	NOUN
cjfa-19613	180	3	of	of	ADP
cjfa-19613	180	4	all	all	DET
cjfa-19613	180	5	the	the	DET
cjfa-19613	180	6	variables	variable	NOUN
cjfa-19613	180	7	are	be	AUX
cjfa-19613	180	8	presented	present	VERB
cjfa-19613	180	9	in	in	ADP
cjfa-19613	180	10	appendix	appendix	NOUN
cjfa-19613	180	11	1	1	NUM
cjfa-19613	180	12	.	.	PUNCT
cjfa-19613	180	13	analysis	analysis	NOUN
cjfa-19613	180	14	and	and	CCONJ
cjfa-19613	180	15	results	result	NOUN
cjfa-19613	180	16	table	table	NOUN
cjfa-19613	180	17	1	1	NUM
cjfa-19613	180	18	.	.	PUNCT
cjfa-19613	180	19	descriptive	descriptive	ADJ
cjfa-19613	180	20	statistics	statistic	NOUN
cjfa-19613	180	21	sed	se	VERB
cjfa-19613	180	22	bs	bs	PROPN
cjfa-19613	180	23	finper	finper	NOUN
cjfa-19613	180	24	lev	lev	NOUN
cjfa-19613	180	25	size	size	NOUN
cjfa-19613	180	26	affl	affl	PROPN
cjfa-19613	180	27	ind	ind	PROPN
cjfa-19613	181	1	mv	mv	PROPN
cjfa-19613	181	2	mean	mean	VERB
cjfa-19613	181	3	4.123016	4.123016	NUM
cjfa-19613	181	4	10.75595	10.75595	NUM
cjfa-19613	181	5	0.203343	0.203343	NUM
cjfa-19613	181	6	2.575451	2.575451	NUM
cjfa-19613	181	7	10.67471	10.67471	NUM
cjfa-19613	182	1	0.511905	0.511905	NUM
cjfa-19613	182	2	0.632937	0.632937	NUM
cjfa-19613	182	3	4.273533	4.273533	NUM
cjfa-19613	182	4	median	median	NOUN
cjfa-19613	182	5	4.000000	4.000000	NUM
cjfa-19613	182	6	9.000000	9.000000	NUM
cjfa-19613	182	7	0.091476	0.091476	NUM
cjfa-19613	182	8	1.496971	1.496971	NUM
cjfa-19613	182	9	10.45970	10.45970	NUM
cjfa-19613	182	10	1.000000	1.000000	NUM
cjfa-19613	182	11	1.000000	1.000000	NUM
cjfa-19613	182	12	0.362103	0.362103	NUM
cjfa-19613	182	13	maximum	maximum	NOUN
cjfa-19613	182	14	6.000000	6.000000	NUM
cjfa-19613	182	15	23.00000	23.00000	NUM
cjfa-19613	182	16	3.304091	3.304091	NUM
cjfa-19613	182	17	75.71508	75.71508	NUM
cjfa-19613	182	18	12.66076	12.66076	NUM
cjfa-19613	182	19	1.000000	1.000000	NUM
cjfa-19613	182	20	1.000000	1.000000	NUM
cjfa-19613	182	21	125.2040	125.2040	NUM
cjfa-19613	182	22	minimum	minimum	ADJ
cjfa-19613	182	23	2.000000	2.000000	NUM
cjfa-19613	182	24	5.000000	5.000000	NUM
cjfa-19613	182	25	-0.384206	-0.384206	NOUN
cjfa-19613	182	26	0.001835	0.001835	NUM
cjfa-19613	182	27	9.090022	9.090022	NUM
cjfa-19613	182	28	0.000000	0.000000	NUM
cjfa-19613	182	29	0.000000	0.000000	NUM
cjfa-19613	182	30	0.000698	0.000698	NUM
cjfa-19613	182	31	std	std	NOUN
cjfa-19613	182	32	.	.	PUNCT
cjfa-19613	183	1	dev	dev	PROPN
cjfa-19613	183	2	.	.	PUNCT
cjfa-19613	184	1	0.983333	0.983333	NUM
cjfa-19613	184	2	3.915860	3.915860	NUM
cjfa-19613	184	3	0.341206	0.341206	NUM
cjfa-19613	184	4	4.453170	4.453170	NUM
cjfa-19613	184	5	0.977231	0.977231	NUM
cjfa-19613	184	6	0.500355	0.500355	NUM
cjfa-19613	184	7	0.482483	0.482483	NUM
cjfa-19613	184	8	13.05492	13.05492	NUM
cjfa-19613	184	9	skewness	skewness	NOUN
cjfa-19613	184	10	-0.109740	-0.109740	PROPN
cjfa-19613	185	1	1.067821	1.067821	NUM
cjfa-19613	185	2	4.216591	4.216591	NUM
cjfa-19613	185	3	10.54315	10.54315	NUM
cjfa-19613	185	4	0.502312	0.502312	NUM
cjfa-19613	185	5	-0.047633	-0.047633	NOUN
cjfa-19613	185	6	-0.551599	-0.551599	PUNCT
cjfa-19613	185	7	4.841383	4.841383	NUM
cjfa-19613	185	8	kurtosis	kurtosis	NOUN
cjfa-19613	185	9	2.572688	2.572688	NUM
cjfa-19613	185	10	3.415750	3.415750	NUM
cjfa-19613	185	11	28.05471	28.05471	NUM
cjfa-19613	185	12	157.4260	157.4260	NUM
cjfa-19613	185	13	2.140723	2.140723	NUM
cjfa-19613	185	14	1.002269	1.002269	NUM
cjfa-19613	185	15	1.304262	1.304262	NUM
cjfa-19613	185	16	30.47467	30.47467	NUM
cjfa-19613	185	17	jarque	jarque	NOUN
cjfa-19613	185	18	-	-	PUNCT
cjfa-19613	185	19	bera	bera	NOUN
cjfa-19613	185	20	4.846104	4.846104	NOUN
cjfa-19613	185	21	99.41004	99.41004	NUM
cjfa-19613	185	22	14676.00	14676.00	NUM
cjfa-19613	185	23	510132.5	510132.5	NUM
cjfa-19613	185	24	36.70018	36.70018	NUM
cjfa-19613	185	25	84.00011	84.00011	NUM
cjfa-19613	185	26	85.94408	85.94408	NUM
cjfa-19613	185	27	17820.88	17820.88	NUM
cjfa-19613	185	28	probability	probability	NOUN
cjfa-19613	185	29	0.088651	0.088651	NUM
cjfa-19613	185	30	0.000000	0.000000	NUM
cjfa-19613	185	31	0.000000	0.000000	NUM
cjfa-19613	185	32	0.000000	0.000000	NUM
cjfa-19613	185	33	0.000000	0.000000	NUM
cjfa-19613	185	34	0.000000	0.000000	NUM
cjfa-19613	185	35	0.000000	0.000000	NUM
cjfa-19613	185	36	0.000000	0.000000	NUM
cjfa-19613	185	37	sum	sum	NOUN
cjfa-19613	185	38	2078.000	2078.000	NUM
cjfa-19613	185	39	5421.000	5421.000	NUM
cjfa-19613	185	40	102.4849	102.4849	NUM
cjfa-19613	185	41	1298.027	1298.027	NUM
cjfa-19613	185	42	5380.054	5380.054	NUM
cjfa-19613	185	43	258.0000	258.0000	NUM
cjfa-19613	185	44	319.0000	319.0000	NUM
cjfa-19613	185	45	2153.860	2153.860	NUM
cjfa-19613	185	46	sum	sum	NOUN
cjfa-19613	185	47	sq	sq	PROPN
cjfa-19613	185	48	.	.	PROPN
cjfa-19613	185	49	dev	dev	PROPN
cjfa-19613	185	50	.	.	PUNCT
cjfa-19613	186	1	486.3730	486.3730	NUM
cjfa-19613	186	2	7712.982	7712.982	NUM
cjfa-19613	186	3	58.55998	58.55998	NUM
cjfa-19613	186	4	9974.855	9974.855	NUM
cjfa-19613	186	5	480.3549	480.3549	NUM
cjfa-19613	186	6	125.9286	125.9286	NUM
cjfa-19613	186	7	117.0933	117.0933	NUM
cjfa-19613	186	8	85726.80	85726.80	NUM
cjfa-19613	186	9	observations	observation	NOUN
cjfa-19613	186	10	504	504	NUM
cjfa-19613	186	11	504	504	NUM
cjfa-19613	186	12	504	504	NUM
cjfa-19613	186	13	504	504	NUM
cjfa-19613	186	14	504	504	NUM
cjfa-19613	186	15	504	504	NUM
cjfa-19613	186	16	504	504	NUM
cjfa-19613	186	17	504	504	NUM
cjfa-19613	186	18	s	s	NOUN
cjfa-19613	186	19	o	o	NOUN
cjfa-19613	186	20	u	u	NOUN
cjfa-19613	186	21	r	r	NOUN
cjfa-19613	186	22	c	c	NOUN
cjfa-19613	186	23	e	e	NOUN
cjfa-19613	186	24	:	:	PUNCT
cjfa-19613	186	25	author	author	PROPN
cjfa-19613	186	26	’s	’s	PART
cjfa-19613	186	27	computation	computation	NOUN
cjfa-19613	186	28	,	,	PUNCT
cjfa-19613	186	29	using	use	VERB
cjfa-19613	186	30	e	e	NOUN
cjfa-19613	186	31	-	-	NOUN
cjfa-19613	186	32	view	view	NOUN
cjfa-19613	186	33	8	8	NUM
cjfa-19613	186	34	,	,	PUNCT
cjfa-19613	186	35	2017	2017	NUM
cjfa-19613	186	36	.	.	PUNCT
cjfa-19613	187	1	the	the	DET
cjfa-19613	187	2	result	result	NOUN
cjfa-19613	187	3	in	in	ADP
cjfa-19613	187	4	table	table	NOUN
cjfa-19613	187	5	1	1	NUM
cjfa-19613	187	6	shows	show	VERB
cjfa-19613	187	7	the	the	DET
cjfa-19613	187	8	mean	mean	NOUN
cjfa-19613	187	9	csed	cse	VERB
cjfa-19613	187	10	of	of	ADP
cjfa-19613	187	11	4.12	4.12	NUM
cjfa-19613	187	12	,	,	PUNCT
cjfa-19613	187	13	out	out	ADP
cjfa-19613	187	14	of	of	ADP
cjfa-19613	187	15	maximum	maximum	ADJ
cjfa-19613	187	16	6	6	NUM
cjfa-19613	187	17	.	.	PUNCT
cjfa-19613	188	1	this	this	PRON
cjfa-19613	188	2	signifies	signify	VERB
cjfa-19613	188	3	an	an	DET
cjfa-19613	188	4	above	above	ADJ
cjfa-19613	188	5	average	average	ADJ
cjfa-19613	188	6	level	level	NOUN
cjfa-19613	188	7	of	of	ADP
cjfa-19613	188	8	disclosure	disclosure	NOUN
cjfa-19613	188	9	.	.	PUNCT
cjfa-19613	189	1	also	also	ADV
cjfa-19613	189	2	,	,	PUNCT
cjfa-19613	189	3	it	it	PRON
cjfa-19613	189	4	shows	show	VERB
cjfa-19613	189	5	that	that	SCONJ
cjfa-19613	189	6	all	all	DET
cjfa-19613	189	7	the	the	DET
cjfa-19613	189	8	series	series	NOUN
cjfa-19613	189	9	display	display	VERB
cjfa-19613	189	10	a	a	DET
cjfa-19613	189	11	high	high	ADJ
cjfa-19613	189	12	level	level	NOUN
cjfa-19613	189	13	of	of	ADP
cjfa-19613	189	14	consistency	consistency	NOUN
cjfa-19613	189	15	being	be	AUX
cjfa-19613	189	16	that	that	SCONJ
cjfa-19613	189	17	their	their	PRON
cjfa-19613	189	18	mean	mean	ADJ
cjfa-19613	189	19	and	and	CCONJ
cjfa-19613	189	20	median	median	ADJ
cjfa-19613	189	21	values	value	NOUN
cjfa-19613	189	22	are	be	AUX
cjfa-19613	189	23	within	within	ADP
cjfa-19613	189	24	the	the	DET
cjfa-19613	189	25	maximum	maximum	ADJ
cjfa-19613	189	26	and	and	CCONJ
cjfa-19613	189	27	minimum	minimum	ADJ
cjfa-19613	189	28	values	value	NOUN
cjfa-19613	189	29	of	of	ADP
cjfa-19613	189	30	the	the	DET
cjfa-19613	189	31	series	series	NOUN
cjfa-19613	189	32	.	.	PUNCT
cjfa-19613	190	1	also	also	ADV
cjfa-19613	190	2	the	the	DET
cjfa-19613	190	3	deviation	deviation	NOUN
cjfa-19613	190	4	of	of	ADP
cjfa-19613	190	5	the	the	DET
cjfa-19613	190	6	actual	actual	ADJ
cjfa-19613	190	7	data	datum	NOUN
cjfa-19613	190	8	from	from	ADP
cjfa-19613	190	9	their	their	PRON
cjfa-19613	190	10	mean	mean	ADJ
cjfa-19613	190	11	value	value	NOUN
cjfa-19613	190	12	are	be	AUX
cjfa-19613	190	13	very	very	ADV
cjfa-19613	190	14	low	low	ADJ
cjfa-19613	190	15	,	,	PUNCT
cjfa-19613	190	16	this	this	PRON
cjfa-19613	190	17	is	be	AUX
cjfa-19613	190	18	indicated	indicate	VERB
cjfa-19613	190	19	by	by	ADP
cjfa-19613	190	20	the	the	DET
cjfa-19613	190	21	relatively	relatively	ADV
cjfa-19613	190	22	low	low	ADJ
cjfa-19613	190	23	value	value	NOUN
cjfa-19613	190	24	of	of	ADP
cjfa-19613	190	25	the	the	DET
cjfa-19613	190	26	standard	standard	ADJ
cjfa-19613	190	27	deviations	deviation	NOUN
cjfa-19613	190	28	.	.	PUNCT
cjfa-19613	191	1	okwy	okwy	PROPN
cjfa-19613	191	2	peter	peter	PROPN
cjfa-19613	191	3	okpala	okpala	PROPN
cjfa-19613	191	4	,	,	PUNCT
cjfa-19613	191	5	oluwamayowa	oluwamayowa	ADJ
cjfa-19613	191	6	olalekan	olalekan	PROPN
cjfa-19613	191	7	iredele20	iredele20	NOUN
cjfa-19613	191	8	1	1	NUM
cjfa-19613	191	9	.	.	X
cjfa-19613	191	10	effect	effect	NOUN
cjfa-19613	191	11	of	of	ADP
cjfa-19613	191	12	sed	se	VERB
cjfa-19613	191	13	on	on	ADP
cjfa-19613	191	14	firms	firm	NOUN
cjfa-19613	191	15	’	'	PUNCT
cjfa-19613	191	16	market	market	NOUN
cjfa-19613	191	17	value	value	NOUN
cjfa-19613	191	18	the	the	DET
cjfa-19613	191	19	regression	regression	NOUN
cjfa-19613	191	20	model	model	NOUN
cjfa-19613	191	21	in	in	ADP
cjfa-19613	191	22	equation	equation	NOUN
cjfa-19613	191	23	2	2	NUM
cjfa-19613	191	24	was	be	AUX
cjfa-19613	191	25	used	use	VERB
cjfa-19613	191	26	to	to	PART
cjfa-19613	191	27	determine	determine	VERB
cjfa-19613	191	28	the	the	DET
cjfa-19613	191	29	effect	effect	NOUN
cjfa-19613	191	30	of	of	ADP
cjfa-19613	191	31	sed	sed	ADJ
cjfa-19613	191	32	practices	practice	NOUN
cjfa-19613	191	33	on	on	ADP
cjfa-19613	191	34	firms	firm	NOUN
cjfa-19613	191	35	’	'	PUNCT
cjfa-19613	191	36	market	market	NOUN
cjfa-19613	191	37	value	value	NOUN
cjfa-19613	191	38	.	.	PUNCT
cjfa-19613	192	1	sed	se	VERB
cjfa-19613	192	2	,	,	PUNCT
cjfa-19613	192	3	siz	siz	PROPN
cjfa-19613	192	4	,	,	PUNCT
cjfa-19613	192	5	finper	finper	NOUN
cjfa-19613	192	6	,	,	PUNCT
cjfa-19613	192	7	bs	bs	NOUN
cjfa-19613	192	8	,	,	PUNCT
cjfa-19613	192	9	lev	lev	NOUN
cjfa-19613	192	10	,	,	PUNCT
cjfa-19613	192	11	affl	affl	NOUN
cjfa-19613	192	12	and	and	CCONJ
cjfa-19613	192	13	ind	ind	NOUN
cjfa-19613	192	14	are	be	AUX
cjfa-19613	192	15	the	the	DET
cjfa-19613	192	16	independent	independent	ADJ
cjfa-19613	192	17	variables	variable	NOUN
cjfa-19613	192	18	,	,	PUNCT
cjfa-19613	192	19	and	and	CCONJ
cjfa-19613	192	20	mv	mv	PROPN
cjfa-19613	192	21	is	be	AUX
cjfa-19613	192	22	the	the	DET
cjfa-19613	192	23	dependent	dependent	ADJ
cjfa-19613	192	24	variable	variable	NOUN
cjfa-19613	192	25	.	.	PUNCT
cjfa-19613	193	1	prior	prior	ADV
cjfa-19613	193	2	to	to	ADP
cjfa-19613	193	3	the	the	DET
cjfa-19613	193	4	regression	regression	NOUN
cjfa-19613	193	5	estimation	estimation	NOUN
cjfa-19613	193	6	,	,	PUNCT
cjfa-19613	193	7	a	a	DET
cjfa-19613	193	8	stationary	stationary	ADJ
cjfa-19613	193	9	test	test	NOUN
cjfa-19613	193	10	was	be	AUX
cjfa-19613	193	11	conducted	conduct	VERB
cjfa-19613	193	12	to	to	PART
cjfa-19613	193	13	ascertain	ascertain	VERB
cjfa-19613	193	14	the	the	DET
cjfa-19613	193	15	reliability	reliability	NOUN
cjfa-19613	193	16	of	of	ADP
cjfa-19613	193	17	the	the	DET
cjfa-19613	193	18	data	datum	NOUN
cjfa-19613	193	19	for	for	ADP
cjfa-19613	193	20	running	run	VERB
cjfa-19613	193	21	the	the	DET
cjfa-19613	193	22	ols	ol	NOUN
cjfa-19613	193	23	.	.	PUNCT
cjfa-19613	194	1	this	this	PRON
cjfa-19613	194	2	was	be	AUX
cjfa-19613	194	3	done	do	VERB
cjfa-19613	194	4	using	use	VERB
cjfa-19613	194	5	augmented	augment	VERB
cjfa-19613	194	6	dickey	dickey	NOUN
cjfa-19613	194	7	-	-	PUNCT
cjfa-19613	194	8	fuller	full	ADJ
cjfa-19613	194	9	(	(	PUNCT
cjfa-19613	194	10	adf	adf	NOUN
cjfa-19613	194	11	)	)	PUNCT
cjfa-19613	194	12	techniques	technique	NOUN
cjfa-19613	194	13	for	for	ADP
cjfa-19613	194	14	unit	unit	NOUN
cjfa-19613	194	15	roots	root	NOUN
cjfa-19613	194	16	at	at	ADP
cjfa-19613	194	17	5	5	NUM
cjfa-19613	194	18	%	%	NOUN
cjfa-19613	194	19	as	as	SCONJ
cjfa-19613	194	20	shown	show	VERB
cjfa-19613	194	21	in	in	ADP
cjfa-19613	194	22	table	table	NOUN
cjfa-19613	194	23	2	2	NUM
cjfa-19613	194	24	.	.	PUNCT
cjfa-19613	194	25	table	table	NOUN
cjfa-19613	194	26	2	2	NUM
cjfa-19613	194	27	.	.	PUNCT
cjfa-19613	194	28	stationary	stationary	ADJ
cjfa-19613	194	29	test	test	NOUN
cjfa-19613	194	30	of	of	ADP
cjfa-19613	194	31	variables	variable	NOUN
cjfa-19613	194	32	in	in	ADP
cjfa-19613	194	33	the	the	DET
cjfa-19613	194	34	firms	firm	NOUN
cjfa-19613	194	35	variables	variable	VERB
cjfa-19613	194	36	statistic	statistic	VERB
cjfa-19613	194	37	stationary	stationary	ADJ
cjfa-19613	194	38	probability	probability	NOUN
cjfa-19613	194	39	remarks	remark	NOUN
cjfa-19613	194	40	mv	mv	PROPN
cjfa-19613	194	41	357.312	357.312	NUM
cjfa-19613	194	42	1(0	1(0	NUM
cjfa-19613	194	43	)	)	PUNCT
cjfa-19613	194	44	0.0000	0.0000	NUM
cjfa-19613	194	45	stationary	stationary	NOUN
cjfa-19613	194	46	at	at	ADP
cjfa-19613	194	47	levels	level	NOUN
cjfa-19613	194	48	sed	se	VERB
cjfa-19613	194	49	43.4485	43.4485	NUM
cjfa-19613	194	50	1(2	1(2	NUM
cjfa-19613	194	51	)	)	PUNCT
cjfa-19613	194	52	0.0000	0.0000	NUM
cjfa-19613	194	53	stationary	stationary	NOUN
cjfa-19613	194	54	at	at	ADP
cjfa-19613	194	55	second	second	ADJ
cjfa-19613	194	56	difference	difference	NOUN
cjfa-19613	194	57	size	size	NOUN
cjfa-19613	194	58	510.196	510.196	NUM
cjfa-19613	194	59	1(1	1(1	NUM
cjfa-19613	194	60	)	)	PUNCT
cjfa-19613	194	61	0.0000	0.0000	NUM
cjfa-19613	194	62	stationary	stationary	NOUN
cjfa-19613	194	63	at	at	ADP
cjfa-19613	194	64	first	first	ADJ
cjfa-19613	194	65	difference	difference	NOUN
cjfa-19613	194	66	roe	roe	PROPN
cjfa-19613	194	67	359.915	359.915	NUM
cjfa-19613	194	68	1(0	1(0	NUM
cjfa-19613	194	69	)	)	PUNCT
cjfa-19613	194	70	0.0000	0.0000	NUM
cjfa-19613	194	71	stationary	stationary	NOUN
cjfa-19613	194	72	at	at	ADP
cjfa-19613	194	73	levels	level	NOUN
cjfa-19613	194	74	bs	bs	X
cjfa-19613	194	75	379.142	379.142	NUM
cjfa-19613	194	76	1(1	1(1	NUM
cjfa-19613	194	77	)	)	PUNCT
cjfa-19613	194	78	0.0000	0.0000	NUM
cjfa-19613	194	79	stationary	stationary	NOUN
cjfa-19613	194	80	at	at	ADP
cjfa-19613	194	81	first	first	ADJ
cjfa-19613	194	82	difference	difference	NOUN
cjfa-19613	194	83	lev	lev	NOUN
cjfa-19613	194	84	268.775	268.775	NUM
cjfa-19613	194	85	1(0	1(0	NUM
cjfa-19613	194	86	)	)	PUNCT
cjfa-19613	194	87	0.0000	0.0000	NUM
cjfa-19613	194	88	stationary	stationary	NOUN
cjfa-19613	194	89	at	at	ADP
cjfa-19613	194	90	levels	level	NOUN
cjfa-19613	194	91	affl	affl	PROPN
cjfa-19613	194	92	83.7919	83.7919	NUM
cjfa-19613	194	93	1(0	1(0	NUM
cjfa-19613	194	94	)	)	PUNCT
cjfa-19613	194	95	0.0003	0.0003	NUM
cjfa-19613	194	96	stationary	stationary	NOUN
cjfa-19613	194	97	at	at	ADP
cjfa-19613	194	98	levels	level	NOUN
cjfa-19613	194	99	ind	ind	VERB
cjfa-19613	194	100	33.5037	33.5037	NUM
cjfa-19613	194	101	1(0	1(0	NUM
cjfa-19613	194	102	)	)	PUNCT
cjfa-19613	194	103	0.0063	0.0063	NUM
cjfa-19613	194	104	stationary	stationary	NOUN
cjfa-19613	194	105	at	at	ADP
cjfa-19613	194	106	levels	level	NOUN
cjfa-19613	194	107	*	*	PUNCT
cjfa-19613	194	108	*	*	NOUN
cjfa-19613	194	109	probabilities	probability	NOUN
cjfa-19613	194	110	are	be	AUX
cjfa-19613	194	111	computed	compute	VERB
cjfa-19613	194	112	assuming	assume	VERB
cjfa-19613	194	113	asymptotic	asymptotic	ADJ
cjfa-19613	194	114	normality	normality	NOUN
cjfa-19613	194	115	.	.	PUNCT
cjfa-19613	195	1	s	s	PART
cjfa-19613	195	2	o	o	X
cjfa-19613	195	3	u	u	NOUN
cjfa-19613	195	4	r	r	NOUN
cjfa-19613	195	5	c	c	NOUN
cjfa-19613	195	6	e	e	NOUN
cjfa-19613	195	7	:	:	PUNCT
cjfa-19613	195	8	authors	author	NOUN
cjfa-19613	195	9	’	'	PUNCT
cjfa-19613	195	10	computation	computation	NOUN
cjfa-19613	195	11	(	(	PUNCT
cjfa-19613	195	12	2017	2017	NUM
cjfa-19613	195	13	)	)	PUNCT
cjfa-19613	195	14	with	with	ADP
cjfa-19613	195	15	e	e	NOUN
cjfa-19613	195	16	-	-	NOUN
cjfa-19613	195	17	view	view	NOUN
cjfa-19613	195	18	9.0	9.0	NUM
cjfa-19613	195	19	.	.	PUNCT
cjfa-19613	196	1	the	the	DET
cjfa-19613	196	2	result	result	NOUN
cjfa-19613	196	3	shows	show	VERB
cjfa-19613	196	4	mv	mv	PROPN
cjfa-19613	196	5	,	,	PUNCT
cjfa-19613	196	6	finper	finper	NOUN
cjfa-19613	196	7	,	,	PUNCT
cjfa-19613	196	8	lev	lev	NOUN
cjfa-19613	196	9	,	,	PUNCT
cjfa-19613	196	10	affl	affl	PROPN
cjfa-19613	196	11	,	,	PUNCT
cjfa-19613	196	12	ind	ind	NOUN
cjfa-19613	196	13	are	be	AUX
cjfa-19613	196	14	stationery	stationery	NOUN
cjfa-19613	196	15	at	at	ADP
cjfa-19613	196	16	level	level	NOUN
cjfa-19613	196	17	form	form	NOUN
cjfa-19613	196	18	while	while	SCONJ
cjfa-19613	196	19	size	size	NOUN
cjfa-19613	196	20	and	and	CCONJ
cjfa-19613	196	21	bs	bs	PROPN
cjfa-19613	196	22	are	be	AUX
cjfa-19613	196	23	integrated	integrate	VERB
cjfa-19613	196	24	at	at	ADP
cjfa-19613	196	25	order	order	NOUN
cjfa-19613	196	26	(	(	PUNCT
cjfa-19613	196	27	1	1	NUM
cjfa-19613	196	28	)	)	PUNCT
cjfa-19613	196	29	.	.	PUNCT
cjfa-19613	197	1	sed	se	VERB
cjfa-19613	197	2	is	be	AUX
cjfa-19613	197	3	the	the	DET
cjfa-19613	197	4	only	only	ADJ
cjfa-19613	197	5	variable	variable	NOUN
cjfa-19613	197	6	integrated	integrate	VERB
cjfa-19613	197	7	at	at	ADP
cjfa-19613	197	8	order	order	NOUN
cjfa-19613	197	9	(	(	PUNCT
cjfa-19613	197	10	2	2	NUM
cjfa-19613	197	11	)	)	PUNCT
cjfa-19613	197	12	.	.	PUNCT
cjfa-19613	198	1	hence	hence	ADV
cjfa-19613	198	2	it	it	PRON
cjfa-19613	198	3	may	may	AUX
cjfa-19613	198	4	be	be	AUX
cjfa-19613	198	5	concluded	conclude	VERB
cjfa-19613	198	6	that	that	SCONJ
cjfa-19613	198	7	there	there	PRON
cjfa-19613	198	8	is	be	VERB
cjfa-19613	198	9	no	no	DET
cjfa-19613	198	10	long	long	ADJ
cjfa-19613	198	11	run	run	NOUN
cjfa-19613	198	12	relationship	relationship	NOUN
cjfa-19613	198	13	among	among	ADP
cjfa-19613	198	14	market	market	NOUN
cjfa-19613	198	15	value	value	NOUN
cjfa-19613	198	16	(	(	PUNCT
cjfa-19613	198	17	mv	mv	PROPN
cjfa-19613	198	18	)	)	PUNCT
cjfa-19613	198	19	,	,	PUNCT
cjfa-19613	198	20	social	social	ADJ
cjfa-19613	198	21	and	and	CCONJ
cjfa-19613	198	22	environmental	environmental	ADJ
cjfa-19613	198	23	disclosures	disclosure	NOUN
cjfa-19613	198	24	(	(	PUNCT
cjfa-19613	198	25	sed	sed	ADJ
cjfa-19613	198	26	)	)	PUNCT
cjfa-19613	198	27	,	,	PUNCT
cjfa-19613	198	28	size	size	NOUN
cjfa-19613	198	29	,	,	PUNCT
cjfa-19613	198	30	financial	financial	ADJ
cjfa-19613	198	31	performance	performance	NOUN
cjfa-19613	198	32	(	(	PUNCT
cjfa-19613	198	33	roe	roe	NOUN
cjfa-19613	198	34	)	)	PUNCT
cjfa-19613	198	35	,	,	PUNCT
cjfa-19613	198	36	board	board	NOUN
cjfa-19613	198	37	size	size	NOUN
cjfa-19613	198	38	(	(	PUNCT
cjfa-19613	198	39	bs	bs	NOUN
cjfa-19613	198	40	)	)	PUNCT
cjfa-19613	198	41	,	,	PUNCT
cjfa-19613	198	42	leverage	leverage	NOUN
cjfa-19613	198	43	(	(	PUNCT
cjfa-19613	198	44	lev	lev	NOUN
cjfa-19613	198	45	)	)	PUNCT
cjfa-19613	198	46	,	,	PUNCT
cjfa-19613	198	47	affiliation	affiliation	NOUN
cjfa-19613	198	48	(	(	PUNCT
cjfa-19613	198	49	affl	affl	PROPN
cjfa-19613	198	50	)	)	PUNCT
cjfa-19613	198	51	and	and	CCONJ
cjfa-19613	198	52	industry	industry	NOUN
cjfa-19613	198	53	grouping	grouping	NOUN
cjfa-19613	198	54	(	(	PUNCT
cjfa-19613	198	55	ind	ind	NOUN
cjfa-19613	198	56	)	)	PUNCT
cjfa-19613	198	57	.	.	PUNCT
cjfa-19613	199	1	the	the	DET
cjfa-19613	199	2	result	result	NOUN
cjfa-19613	199	3	of	of	ADP
cjfa-19613	199	4	the	the	DET
cjfa-19613	199	5	ols	ol	NOUN
cjfa-19613	199	6	to	to	PART
cjfa-19613	199	7	test	test	VERB
cjfa-19613	199	8	the	the	DET
cjfa-19613	199	9	cause	cause	NOUN
cjfa-19613	199	10	-	-	PUNCT
cjfa-19613	199	11	effect	effect	NOUN
cjfa-19613	199	12	relationship	relationship	NOUN
cjfa-19613	199	13	between	between	ADP
cjfa-19613	199	14	market	market	NOUN
cjfa-19613	199	15	value	value	NOUN
cjfa-19613	199	16	(	(	PUNCT
cjfa-19613	199	17	dependent	dependent	ADJ
cjfa-19613	199	18	variable	variable	NOUN
cjfa-19613	199	19	)	)	PUNCT
cjfa-19613	199	20	and	and	CCONJ
cjfa-19613	199	21	the	the	DET
cjfa-19613	199	22	independent	independent	ADJ
cjfa-19613	199	23	variables	variable	NOUN
cjfa-19613	199	24	(	(	PUNCT
cjfa-19613	199	25	sed	sed	ADJ
cjfa-19613	199	26	,	,	PUNCT
cjfa-19613	199	27	size	size	NOUN
cjfa-19613	199	28	,	,	PUNCT
cjfa-19613	199	29	bs	bs	NOUN
cjfa-19613	199	30	,	,	PUNCT
cjfa-19613	199	31	roe	roe	NOUN
cjfa-19613	199	32	,	,	PUNCT
cjfa-19613	199	33	lev	lev	NOUN
cjfa-19613	199	34	,	,	PUNCT
cjfa-19613	199	35	affl	affl	PROPN
cjfa-19613	199	36	,	,	PUNCT
cjfa-19613	199	37	ind	ind	NOUN
cjfa-19613	199	38	)	)	PUNCT
cjfa-19613	199	39	is	be	AUX
cjfa-19613	199	40	presented	present	VERB
cjfa-19613	199	41	in	in	ADP
cjfa-19613	199	42	table	table	NOUN
cjfa-19613	199	43	3	3	NUM
cjfa-19613	199	44	.	.	PUNCT
cjfa-19613	199	45	corporate	corporate	ADJ
cjfa-19613	199	46	social	social	ADJ
cjfa-19613	199	47	and	and	CCONJ
cjfa-19613	199	48	environmental	environmental	ADJ
cjfa-19613	199	49	disclosures	disclosure	NOUN
cjfa-19613	199	50	…	…	PUNCT
cjfa-19613	199	51	21	21	NUM
cjfa-19613	199	52	table	table	NOUN
cjfa-19613	199	53	3	3	NUM
cjfa-19613	199	54	.	.	PUNCT
cjfa-19613	200	1	regression	regression	NOUN
cjfa-19613	200	2	result	result	NOUN
cjfa-19613	200	3	of	of	ADP
cjfa-19613	200	4	mv	mv	PROPN
cjfa-19613	200	5	and	and	CCONJ
cjfa-19613	200	6	other	other	ADJ
cjfa-19613	200	7	variables	variable	NOUN
cjfa-19613	200	8	variable	variable	ADJ
cjfa-19613	200	9	estimated	estimate	VERB
cjfa-19613	200	10	coeffficient	coeffficient	NOUN
cjfa-19613	200	11	standard	standard	PROPN
cjfa-19613	200	12	error	error	NOUN
cjfa-19613	200	13	t	t	NOUN
cjfa-19613	200	14	-	-	PUNCT
cjfa-19613	200	15	value	value	NOUN
cjfa-19613	200	16	sig	sig	NOUN
cjfa-19613	200	17	constant	constant	ADJ
cjfa-19613	200	18	term	term	NOUN
cjfa-19613	200	19	25.71398	25.71398	NUM
cjfa-19613	200	20	7.517940	7.517940	NUM
cjfa-19613	200	21	3.420350	3.420350	NUM
cjfa-19613	200	22	0.0007	0.0007	NUM
cjfa-19613	200	23	d	d	NOUN
cjfa-19613	200	24	(	(	PUNCT
cjfa-19613	200	25	sed	sed	ADJ
cjfa-19613	200	26	)	)	PUNCT
cjfa-19613	200	27	-1.685253	-1.685253	VERB
cjfa-19613	200	28	0.605650	0.605650	NUM
cjfa-19613	200	29	-2.782553	-2.782553	NOUN
cjfa-19613	200	30	0.0056	0.0056	NUM
cjfa-19613	200	31	d	d	NOUN
cjfa-19613	200	32	log	log	NOUN
cjfa-19613	200	33	(	(	PUNCT
cjfa-19613	200	34	siz	siz	NOUN
cjfa-19613	200	35	)	)	PUNCT
cjfa-19613	200	36	-0.776899	-0.776899	VERB
cjfa-19613	201	1	0.333598	0.333598	NUM
cjfa-19613	201	2	-2.328846	-2.328846	NOUN
cjfa-19613	201	3	0.0203	0.0203	NUM
cjfa-19613	201	4	(	(	PUNCT
cjfa-19613	201	5	affl	affl	PROPN
cjfa-19613	201	6	)	)	PUNCT
cjfa-19613	201	7	3.884138	3.884138	NUM
cjfa-19613	201	8	1.300466	1.300466	NUM
cjfa-19613	201	9	2.986729	2.986729	NUM
cjfa-19613	201	10	0.0030	0.0030	NUM
cjfa-19613	201	11	d	d	X
cjfa-19613	201	12	(	(	PUNCT
cjfa-19613	201	13	bs	bs	NOUN
cjfa-19613	201	14	)	)	PUNCT
cjfa-19613	201	15	-0.079699	-0.079699	NOUN
cjfa-19613	201	16	0.169114	0.169114	NUM
cjfa-19613	201	17	-0.471271	-0.471271	NOUN
cjfa-19613	201	18	0.6377	0.6377	NUM
cjfa-19613	201	19	roe	roe	NOUN
cjfa-19613	201	20	5.468209	5.468209	NUM
cjfa-19613	201	21	1.724659	1.724659	NUM
cjfa-19613	201	22	3.170602	3.170602	NUM
cjfa-19613	201	23	0.0016	0.0016	NUM
cjfa-19613	201	24	lev	lev	NOUN
cjfa-19613	201	25	-0.76335	-0.76335	NOUN
cjfa-19613	201	26	0.133654	0.133654	NUM
cjfa-19613	201	27	-0.571137	-0.571137	NOUN
cjfa-19613	201	28	0.5682	0.5682	NUM
cjfa-19613	201	29	ind	ind	NOUN
cjfa-19613	201	30	4.040236	4.040236	NUM
cjfa-19613	201	31	1.268707	1.268707	NUM
cjfa-19613	201	32	3.184530	3.184530	NUM
cjfa-19613	201	33	0.0015	0.0015	NUM
cjfa-19613	201	34	r2	r2	PROPN
cjfa-19613	201	35	0.091089	0.091089	NUM
cjfa-19613	201	36	adjusted	adjust	VERB
cjfa-19613	201	37	r2	r2	NOUN
cjfa-19613	201	38	0.078261	0.078261	NUM
cjfa-19613	201	39	fstatistic	fstatistic	NOUN
cjfa-19613	201	40	7.101111	7.101111	NUM
cjfa-19613	201	41	prob	prob	NOUN
cjfa-19613	201	42	(	(	PUNCT
cjfa-19613	201	43	fstatistic	fstatistic	NOUN
cjfa-19613	201	44	)	)	PUNCT
cjfa-19613	201	45	0.00000	0.00000	NUM
cjfa-19613	201	46	durbin	durbin	ADJ
cjfa-19613	201	47	watsin	watsin	NOUN
cjfa-19613	201	48	0.24040	0.24040	NUM
cjfa-19613	201	49	p	p	NOUN
cjfa-19613	201	50	r	r	NOUN
cjfa-19613	201	51	e	e	NOUN
cjfa-19613	202	1	d	d	NOUN
cjfa-19613	203	1	i	i	NOUN
cjfa-19613	203	2	c	c	NOUN
cjfa-19613	203	3	t	t	NOUN
cjfa-19613	204	1	o	o	NOUN
cjfa-19613	204	2	r	r	NOUN
cjfa-19613	204	3	:	:	PUNCT
cjfa-19613	204	4	(	(	PUNCT
cjfa-19613	204	5	constant	constant	ADJ
cjfa-19613	204	6	)	)	PUNCT
cjfa-19613	204	7	,	,	PUNCT
cjfa-19613	204	8	d	d	X
cjfa-19613	204	9	(	(	PUNCT
cjfa-19613	204	10	sed	se	VERB
cjfa-19613	204	11	)	)	PUNCT
cjfa-19613	204	12	,	,	PUNCT
cjfa-19613	204	13	d	d	X
cjfa-19613	204	14	log	log	PROPN
cjfa-19613	204	15	(	(	PUNCT
cjfa-19613	204	16	siz	siz	PROPN
cjfa-19613	204	17	)	)	PUNCT
cjfa-19613	204	18	,	,	PUNCT
cjfa-19613	204	19	affl	affl	PROPN
cjfa-19613	204	20	,	,	PUNCT
cjfa-19613	204	21	d	d	X
cjfa-19613	204	22	(	(	PUNCT
cjfa-19613	204	23	bs	bs	NOUN
cjfa-19613	204	24	)	)	PUNCT
cjfa-19613	204	25	,	,	PUNCT
cjfa-19613	204	26	finper	finper	NOUN
cjfa-19613	204	27	,	,	PUNCT
cjfa-19613	204	28	lev	lev	NOUN
cjfa-19613	204	29	,	,	PUNCT
cjfa-19613	204	30	ind	ind	NOUN
cjfa-19613	204	31	.	.	PUNCT
cjfa-19613	205	1	d	d	X
cjfa-19613	205	2	e	e	X
cjfa-19613	205	3	p	p	PROPN
cjfa-19613	205	4	e	e	PROPN
cjfa-19613	205	5	n	n	PROPN
cjfa-19613	205	6	d	d	PROPN
cjfa-19613	205	7	e	e	PROPN
cjfa-19613	205	8	n	n	PROPN
cjfa-19613	205	9	t	t	PROPN
cjfa-19613	205	10	v	v	NOUN
cjfa-19613	205	11	a	a	DET
cjfa-19613	205	12	r	r	NOUN
cjfa-19613	205	13	i	i	PRON
cjfa-19613	205	14	a	a	DET
cjfa-19613	205	15	b	b	NOUN
cjfa-19613	205	16	l	l	NOUN
cjfa-19613	205	17	e	e	NOUN
cjfa-19613	205	18	:	:	PUNCT
cjfa-19613	205	19	mv	mv	PROPN
cjfa-19613	205	20	.	.	PROPN
cjfa-19613	205	21	s	s	PART
cjfa-19613	205	22	o	o	X
cjfa-19613	205	23	u	u	NOUN
cjfa-19613	205	24	r	r	NOUN
cjfa-19613	205	25	c	c	NOUN
cjfa-19613	205	26	e	e	NOUN
cjfa-19613	205	27	:	:	PUNCT
cjfa-19613	205	28	authors	author	NOUN
cjfa-19613	205	29	’	'	PUNCT
cjfa-19613	205	30	computation	computation	NOUN
cjfa-19613	205	31	(	(	PUNCT
cjfa-19613	205	32	2017	2017	NUM
cjfa-19613	205	33	)	)	PUNCT
cjfa-19613	205	34	with	with	ADP
cjfa-19613	205	35	e	e	NOUN
cjfa-19613	205	36	-	-	NOUN
cjfa-19613	205	37	view	view	NOUN
cjfa-19613	205	38	9.0	9.0	NUM
cjfa-19613	205	39	.	.	PUNCT
cjfa-19613	206	1	the	the	DET
cjfa-19613	206	2	result	result	NOUN
cjfa-19613	206	3	in	in	ADP
cjfa-19613	206	4	table	table	NOUN
cjfa-19613	206	5	3	3	NUM
cjfa-19613	206	6	is	be	AUX
cjfa-19613	206	7	the	the	DET
cjfa-19613	206	8	regression	regression	NOUN
cjfa-19613	206	9	results	result	NOUN
cjfa-19613	206	10	of	of	ADP
cjfa-19613	206	11	sed	sed	ADJ
cjfa-19613	206	12	,	,	PUNCT
cjfa-19613	206	13	siz	siz	PROPN
cjfa-19613	206	14	,	,	PUNCT
cjfa-19613	206	15	affil	affil	PROPN
cjfa-19613	206	16	,	,	PUNCT
cjfa-19613	206	17	bs	bs	PROPN
cjfa-19613	206	18	,	,	PUNCT
cjfa-19613	206	19	roe	roe	NOUN
cjfa-19613	206	20	,	,	PUNCT
cjfa-19613	206	21	bs	bs	NOUN
cjfa-19613	206	22	,	,	PUNCT
cjfa-19613	206	23	lev	lev	NOUN
cjfa-19613	206	24	and	and	CCONJ
cjfa-19613	206	25	ind	ind	NOUN
cjfa-19613	206	26	on	on	ADP
cjfa-19613	206	27	mv	mv	PROPN
cjfa-19613	206	28	.	.	PUNCT
cjfa-19613	207	1	the	the	DET
cjfa-19613	207	2	table	table	NOUN
cjfa-19613	207	3	indicates	indicate	VERB
cjfa-19613	207	4	that	that	SCONJ
cjfa-19613	207	5	the	the	DET
cjfa-19613	207	6	regression	regression	NOUN
cjfa-19613	207	7	model	model	NOUN
cjfa-19613	207	8	is	be	AUX
cjfa-19613	207	9	significant	significant	ADJ
cjfa-19613	207	10	(	(	PUNCT
cjfa-19613	207	11	p	p	X
cjfa-19613	207	12	˂	˂	PROPN
cjfa-19613	207	13	0.05	0.05	NUM
cjfa-19613	207	14	,	,	PUNCT
cjfa-19613	207	15	f	f	PROPN
cjfa-19613	207	16	=	=	SYM
cjfa-19613	207	17	7.10111	7.10111	NUM
cjfa-19613	207	18	)	)	PUNCT
cjfa-19613	207	19	and	and	CCONJ
cjfa-19613	207	20	has	have	VERB
cjfa-19613	207	21	an	an	DET
cjfa-19613	207	22	adjusted	adjust	VERB
cjfa-19613	207	23	r2	r2	NOUN
cjfa-19613	207	24	is	be	AUX
cjfa-19613	207	25	7.82	7.82	NUM
cjfa-19613	207	26	%	%	NOUN
cjfa-19613	207	27	.	.	PUNCT
cjfa-19613	208	1	the	the	DET
cjfa-19613	208	2	results	result	NOUN
cjfa-19613	208	3	particularly	particularly	ADV
cjfa-19613	208	4	indicate	indicate	VERB
cjfa-19613	208	5	that	that	SCONJ
cjfa-19613	208	6	csed	cse	VERB
cjfa-19613	208	7	has	have	VERB
cjfa-19613	208	8	a	a	DET
cjfa-19613	208	9	significant	significant	ADJ
cjfa-19613	208	10	negative	negative	ADJ
cjfa-19613	208	11	effect	effect	NOUN
cjfa-19613	208	12	on	on	ADP
cjfa-19613	208	13	market	market	NOUN
cjfa-19613	208	14	value	value	NOUN
cjfa-19613	208	15	(	(	PUNCT
cjfa-19613	208	16	β	β	NOUN
cjfa-19613	208	17	=	=	SYM
cjfa-19613	208	18	-1	-1	PROPN
cjfa-19613	208	19	.6852	.6852	PROPN
cjfa-19613	208	20	;	;	PUNCT
cjfa-19613	208	21	t=	t=	ADJ
cjfa-19613	208	22	-2.7825	-2.7825	NOUN
cjfa-19613	208	23	;	;	PUNCT
cjfa-19613	208	24	p	p	PROPN
cjfa-19613	208	25	˂	˂	PROPN
cjfa-19613	208	26	0.05	0.05	NUM
cjfa-19613	208	27	)	)	PUNCT
cjfa-19613	208	28	.	.	PUNCT
cjfa-19613	209	1	thus	thus	ADV
cjfa-19613	209	2	,	,	PUNCT
cjfa-19613	209	3	we	we	PRON
cjfa-19613	209	4	reject	reject	VERB
cjfa-19613	209	5	the	the	DET
cjfa-19613	209	6	hypothesis	hypothesis	NOUN
cjfa-19613	209	7	of	of	ADP
cjfa-19613	209	8	the	the	DET
cjfa-19613	209	9	study	study	NOUN
cjfa-19613	209	10	.	.	PUNCT
cjfa-19613	210	1	we	we	PRON
cjfa-19613	210	2	therefore	therefore	ADV
cjfa-19613	210	3	conclude	conclude	VERB
cjfa-19613	210	4	that	that	SCONJ
cjfa-19613	210	5	csed	cse	VERB
cjfa-19613	210	6	has	have	VERB
cjfa-19613	210	7	a	a	DET
cjfa-19613	210	8	significant	significant	ADJ
cjfa-19613	210	9	effect	effect	NOUN
cjfa-19613	210	10	on	on	ADP
cjfa-19613	210	11	the	the	DET
cjfa-19613	210	12	market	market	NOUN
cjfa-19613	210	13	value	value	NOUN
cjfa-19613	210	14	of	of	ADP
cjfa-19613	210	15	listed	list	VERB
cjfa-19613	210	16	firms	firm	NOUN
cjfa-19613	210	17	in	in	ADP
cjfa-19613	210	18	nigeria	nigeria	PROPN
cjfa-19613	210	19	.	.	PUNCT
cjfa-19613	211	1	the	the	DET
cjfa-19613	211	2	direction	direction	NOUN
cjfa-19613	211	3	of	of	ADP
cjfa-19613	211	4	the	the	DET
cjfa-19613	211	5	relationship	relationship	NOUN
cjfa-19613	211	6	is	be	AUX
cjfa-19613	211	7	negative	negative	ADJ
cjfa-19613	211	8	,	,	PUNCT
cjfa-19613	211	9	which	which	PRON
cjfa-19613	211	10	implies	imply	VERB
cjfa-19613	211	11	that	that	SCONJ
cjfa-19613	211	12	for	for	SCONJ
cjfa-19613	211	13	each	each	DET
cjfa-19613	211	14	unit	unit	NOUN
cjfa-19613	211	15	increase	increase	VERB
cjfa-19613	211	16	in	in	ADP
cjfa-19613	211	17	sed	sed	ADJ
cjfa-19613	211	18	practice	practice	NOUN
cjfa-19613	211	19	,	,	PUNCT
cjfa-19613	211	20	mv	mv	PROPN
cjfa-19613	211	21	decreases	decrease	VERB
cjfa-19613	211	22	by	by	ADP
cjfa-19613	211	23	1.6852	1.6852	NUM
cjfa-19613	211	24	.	.	PUNCT
cjfa-19613	212	1	this	this	PRON
cjfa-19613	212	2	is	be	AUX
cjfa-19613	212	3	contrary	contrary	ADJ
cjfa-19613	212	4	to	to	ADP
cjfa-19613	212	5	the	the	DET
cjfa-19613	212	6	result	result	NOUN
cjfa-19613	212	7	of	of	ADP
cjfa-19613	212	8	previous	previous	ADJ
cjfa-19613	212	9	studies	study	NOUN
cjfa-19613	212	10	in	in	ADP
cjfa-19613	212	11	nigeria	nigeria	PROPN
cjfa-19613	212	12	(	(	PUNCT
cjfa-19613	212	13	see	see	VERB
cjfa-19613	212	14	jaggi	jaggi	PROPN
cjfa-19613	212	15	&	&	CCONJ
cjfa-19613	212	16	freedman	freedman	PROPN
cjfa-19613	212	17	,	,	PUNCT
cjfa-19613	212	18	1992	1992	NUM
cjfa-19613	212	19	;	;	PUNCT
cjfa-19613	212	20	walley	walley	PROPN
cjfa-19613	212	21	&	&	CCONJ
cjfa-19613	212	22	whitehead	whitehead	PROPN
cjfa-19613	212	23	,	,	PUNCT
cjfa-19613	212	24	1994	1994	NUM
cjfa-19613	212	25	;	;	PUNCT
cjfa-19613	212	26	lars	lars	PROPN
cjfa-19613	212	27	,	,	PUNCT
cjfa-19613	212	28	henrik	henrik	PROPN
cjfa-19613	212	29	&	&	CCONJ
cjfa-19613	212	30	siv	siv	PROPN
cjfa-19613	212	31	,	,	PUNCT
cjfa-19613	212	32	2005	2005	NUM
cjfa-19613	212	33	)	)	PUNCT
cjfa-19613	212	34	.	.	PUNCT
cjfa-19613	213	1	the	the	DET
cjfa-19613	213	2	results	result	NOUN
cjfa-19613	213	3	of	of	ADP
cjfa-19613	213	4	the	the	DET
cjfa-19613	213	5	explanatory	explanatory	ADJ
cjfa-19613	213	6	variables	variable	NOUN
cjfa-19613	213	7	show	show	VERB
cjfa-19613	213	8	that	that	SCONJ
cjfa-19613	213	9	affl	affl	PROPN
cjfa-19613	213	10	(	(	PUNCT
cjfa-19613	213	11	β	β	X
cjfa-19613	213	12	=	=	SYM
cjfa-19613	213	13	3.8841	3.8841	NUM
cjfa-19613	213	14	;	;	PUNCT
cjfa-19613	213	15	t=	t=	PROPN
cjfa-19613	213	16	2.9867	2.9867	NUM
cjfa-19613	213	17	;	;	PUNCT
cjfa-19613	213	18	p	p	PROPN
cjfa-19613	213	19	˂	˂	PROPN
cjfa-19613	213	20	0.10	0.10	NUM
cjfa-19613	213	21	)	)	PUNCT
cjfa-19613	213	22	,	,	PUNCT
cjfa-19613	213	23	roe	roe	PROPN
cjfa-19613	213	24	(	(	PUNCT
cjfa-19613	213	25	β	β	X
cjfa-19613	213	26	=	=	SYM
cjfa-19613	213	27	5.4682	5.4682	NUM
cjfa-19613	213	28	;	;	PUNCT
cjfa-19613	213	29	t=	t=	PROPN
cjfa-19613	213	30	3.1706	3.1706	NUM
cjfa-19613	213	31	;	;	PUNCT
cjfa-19613	213	32	p	p	PROPN
cjfa-19613	213	33	˂	˂	PROPN
cjfa-19613	213	34	0.10	0.10	NUM
cjfa-19613	213	35	)	)	PUNCT
cjfa-19613	213	36	and	and	CCONJ
cjfa-19613	213	37	ind	ind	NOUN
cjfa-19613	213	38	(	(	PUNCT
cjfa-19613	213	39	β	β	X
cjfa-19613	213	40	=	=	SYM
cjfa-19613	213	41	4.0402	4.0402	NUM
cjfa-19613	213	42	;	;	PUNCT
cjfa-19613	213	43	t=	t=	NUM
cjfa-19613	213	44	3.1845	3.1845	NUM
cjfa-19613	213	45	;	;	PUNCT
cjfa-19613	213	46	p	p	X
cjfa-19613	213	47	˂	˂	PROPN
cjfa-19613	213	48	0.10	0.10	NUM
cjfa-19613	213	49	)	)	PUNCT
cjfa-19613	213	50	have	have	VERB
cjfa-19613	213	51	a	a	DET
cjfa-19613	213	52	significant	significant	ADJ
cjfa-19613	213	53	positive	positive	ADJ
cjfa-19613	213	54	effect	effect	NOUN
cjfa-19613	213	55	on	on	ADP
cjfa-19613	213	56	the	the	DET
cjfa-19613	213	57	market	market	NOUN
cjfa-19613	213	58	value	value	NOUN
cjfa-19613	213	59	of	of	ADP
cjfa-19613	213	60	listokwy	listokwy	PROPN
cjfa-19613	213	61	peter	peter	PROPN
cjfa-19613	213	62	okpala	okpala	PROPN
cjfa-19613	213	63	,	,	PUNCT
cjfa-19613	213	64	oluwamayowa	oluwamayowa	PROPN
cjfa-19613	213	65	olalekan	olalekan	PROPN
cjfa-19613	213	66	iredele22	iredele22	PROPN
cjfa-19613	213	67	ed	ed	PROPN
cjfa-19613	213	68	firms	firm	NOUN
cjfa-19613	213	69	.	.	PUNCT
cjfa-19613	214	1	by	by	ADP
cjfa-19613	214	2	implication	implication	NOUN
cjfa-19613	214	3	,	,	PUNCT
cjfa-19613	214	4	being	be	AUX
cjfa-19613	214	5	a	a	DET
cjfa-19613	214	6	subsidiary	subsidiary	NOUN
cjfa-19613	214	7	of	of	ADP
cjfa-19613	214	8	foreign	foreign	ADJ
cjfa-19613	214	9	parent	parent	NOUN
cjfa-19613	214	10	company	company	NOUN
cjfa-19613	214	11	,	,	PUNCT
cjfa-19613	214	12	significantly	significantly	ADV
cjfa-19613	214	13	influences	influence	VERB
cjfa-19613	214	14	the	the	DET
cjfa-19613	214	15	market	market	NOUN
cjfa-19613	214	16	value	value	NOUN
cjfa-19613	214	17	in	in	ADP
cjfa-19613	214	18	a	a	DET
cjfa-19613	214	19	positive	positive	ADJ
cjfa-19613	214	20	way	way	NOUN
cjfa-19613	214	21	.	.	PUNCT
cjfa-19613	215	1	similar	similar	ADJ
cjfa-19613	215	2	result	result	NOUN
cjfa-19613	215	3	was	be	AUX
cjfa-19613	215	4	found	find	VERB
cjfa-19613	215	5	in	in	ADP
cjfa-19613	215	6	hyang	hyang	PROPN
cjfa-19613	215	7	,	,	PUNCT
cjfa-19613	215	8	wonsik	wonsik	NOUN
cjfa-19613	215	9	and	and	CCONJ
cjfa-19613	215	10	sang	sing	VERB
cjfa-19613	215	11	(	(	PUNCT
cjfa-19613	215	12	2012	2012	NUM
cjfa-19613	215	13	)	)	PUNCT
cjfa-19613	215	14	.	.	PUNCT
cjfa-19613	216	1	also	also	ADV
cjfa-19613	216	2	,	,	PUNCT
cjfa-19613	216	3	firms	firm	NOUN
cjfa-19613	216	4	with	with	ADP
cjfa-19613	216	5	better	well	ADJ
cjfa-19613	216	6	financial	financial	ADJ
cjfa-19613	216	7	performance	performance	NOUN
cjfa-19613	216	8	have	have	VERB
cjfa-19613	216	9	higher	high	ADJ
cjfa-19613	216	10	market	market	NOUN
cjfa-19613	216	11	value	value	NOUN
cjfa-19613	216	12	.	.	PUNCT
cjfa-19613	217	1	this	this	PRON
cjfa-19613	217	2	is	be	AUX
cjfa-19613	217	3	because	because	SCONJ
cjfa-19613	217	4	profitability	profitability	NOUN
cjfa-19613	217	5	or	or	CCONJ
cjfa-19613	217	6	financial	financial	ADJ
cjfa-19613	217	7	performance	performance	NOUN
cjfa-19613	217	8	is	be	AUX
cjfa-19613	217	9	expected	expect	VERB
cjfa-19613	217	10	to	to	PART
cjfa-19613	217	11	impact	impact	VERB
cjfa-19613	217	12	on	on	ADP
cjfa-19613	217	13	the	the	DET
cjfa-19613	217	14	value	value	NOUN
cjfa-19613	217	15	of	of	ADP
cjfa-19613	217	16	shares	share	NOUN
cjfa-19613	217	17	as	as	SCONJ
cjfa-19613	217	18	the	the	DET
cjfa-19613	217	19	benefits	benefit	NOUN
cjfa-19613	217	20	of	of	ADP
cjfa-19613	217	21	profitability	profitability	NOUN
cjfa-19613	217	22	would	would	AUX
cjfa-19613	217	23	be	be	AUX
cjfa-19613	217	24	priced	price	VERB
cjfa-19613	217	25	in	in	ADP
cjfa-19613	217	26	by	by	ADP
cjfa-19613	217	27	the	the	DET
cjfa-19613	217	28	market	market	NOUN
cjfa-19613	217	29	.	.	PUNCT
cjfa-19613	218	1	the	the	DET
cjfa-19613	218	2	result	result	NOUN
cjfa-19613	218	3	supports	support	VERB
cjfa-19613	218	4	the	the	DET
cjfa-19613	218	5	extant	extant	ADJ
cjfa-19613	218	6	literature	literature	NOUN
cjfa-19613	218	7	(	(	PUNCT
cjfa-19613	218	8	baye	baye	PROPN
cjfa-19613	218	9	,	,	PUNCT
cjfa-19613	218	10	2006	2006	NUM
cjfa-19613	218	11	;	;	PUNCT
cjfa-19613	218	12	michaely	michaely	PROPN
cjfa-19613	218	13	&	&	CCONJ
cjfa-19613	218	14	roberts	roberts	PROPN
cjfa-19613	218	15	,	,	PUNCT
cjfa-19613	218	16	2007	2007	NUM
cjfa-19613	218	17	;	;	PUNCT
cjfa-19613	218	18	shin	shin	NOUN
cjfa-19613	218	19	-	-	PUNCT
cjfa-19613	218	20	ping	ping	PROPN
cjfa-19613	218	21	&	&	CCONJ
cjfa-19613	218	22	hui	hui	PROPN
cjfa-19613	218	23	-	-	PUNCT
cjfa-19613	218	24	ju	ju	PROPN
cjfa-19613	218	25	,	,	PUNCT
cjfa-19613	218	26	2011	2011	NUM
cjfa-19613	218	27	)	)	PUNCT
cjfa-19613	218	28	which	which	PRON
cjfa-19613	218	29	found	find	VERB
cjfa-19613	218	30	strong	strong	ADJ
cjfa-19613	218	31	positive	positive	ADJ
cjfa-19613	218	32	link	link	NOUN
cjfa-19613	218	33	between	between	ADP
cjfa-19613	218	34	financial	financial	ADJ
cjfa-19613	218	35	performance	performance	NOUN
cjfa-19613	218	36	and	and	CCONJ
cjfa-19613	218	37	market	market	NOUN
cjfa-19613	218	38	value	value	NOUN
cjfa-19613	218	39	of	of	ADP
cjfa-19613	218	40	firms	firm	NOUN
cjfa-19613	218	41	.	.	PUNCT
cjfa-19613	219	1	similarly	similarly	ADV
cjfa-19613	219	2	,	,	PUNCT
cjfa-19613	219	3	the	the	DET
cjfa-19613	219	4	industry	industry	NOUN
cjfa-19613	219	5	a	a	DET
cjfa-19613	219	6	firm	firm	NOUN
cjfa-19613	219	7	belongs	belong	VERB
cjfa-19613	219	8	to	to	PART
cjfa-19613	219	9	reasonably	reasonably	ADV
cjfa-19613	219	10	affect	affect	VERB
cjfa-19613	219	11	its	its	PRON
cjfa-19613	219	12	market	market	NOUN
cjfa-19613	219	13	value	value	NOUN
cjfa-19613	219	14	.	.	PUNCT
cjfa-19613	220	1	size	size	NOUN
cjfa-19613	220	2	(	(	PUNCT
cjfa-19613	220	3	β	β	X
cjfa-19613	220	4	=	=	SYM
cjfa-19613	220	5	-0	-0	PUNCT
cjfa-19613	220	6	.7768	.7768	PROPN
cjfa-19613	220	7	;	;	PUNCT
cjfa-19613	220	8	t=	t=	PROPN
cjfa-19613	220	9	-2.3288	-2.3288	NOUN
cjfa-19613	220	10	;	;	PUNCT
cjfa-19613	220	11	p	p	PROPN
cjfa-19613	220	12	˃	˃	PROPN
cjfa-19613	220	13	0.10	0.10	NUM
cjfa-19613	220	14	)	)	PUNCT
cjfa-19613	220	15	,	,	PUNCT
cjfa-19613	220	16	bs	bs	X
cjfa-19613	220	17	(	(	PUNCT
cjfa-19613	220	18	β	β	X
cjfa-19613	220	19	=	=	SYM
cjfa-19613	220	20	-0.0796	-0.0796	PROPN
cjfa-19613	220	21	;	;	PUNCT
cjfa-19613	220	22	t=	t=	PROPN
cjfa-19613	220	23	-0.471271	-0.471271	NOUN
cjfa-19613	220	24	;	;	PUNCT
cjfa-19613	220	25	p	p	PRON
cjfa-19613	220	26	˃	˃	PROPN
cjfa-19613	220	27	0.10	0.10	NUM
cjfa-19613	220	28	)	)	PUNCT
cjfa-19613	220	29	,	,	PUNCT
cjfa-19613	220	30	and	and	CCONJ
cjfa-19613	220	31	lev	lev	NOUN
cjfa-19613	220	32	(	(	PUNCT
cjfa-19613	220	33	β	β	X
cjfa-19613	220	34	=	=	SYM
cjfa-19613	220	35	-0.7633	-0.7633	PROPN
cjfa-19613	220	36	;	;	PUNCT
cjfa-19613	220	37	t=	t=	NOUN
cjfa-19613	220	38	-0.5711	-0.5711	NOUN
cjfa-19613	220	39	;	;	PUNCT
cjfa-19613	220	40	p	p	PRON
cjfa-19613	220	41	˃	˃	PROPN
cjfa-19613	220	42	0.10	0.10	NUM
cjfa-19613	220	43	)	)	PUNCT
cjfa-19613	220	44	have	have	VERB
cjfa-19613	220	45	a	a	DET
cjfa-19613	220	46	non	non	ADJ
cjfa-19613	220	47	-	-	ADJ
cjfa-19613	220	48	significant	significant	ADJ
cjfa-19613	220	49	negative	negative	ADJ
cjfa-19613	220	50	effect	effect	NOUN
cjfa-19613	220	51	on	on	ADP
cjfa-19613	220	52	mv	mv	PROPN
cjfa-19613	220	53	with	with	ADP
cjfa-19613	220	54	the	the	DET
cjfa-19613	220	55	exception	exception	NOUN
cjfa-19613	220	56	of	of	ADP
cjfa-19613	220	57	size	size	NOUN
cjfa-19613	220	58	which	which	PRON
cjfa-19613	220	59	have	have	VERB
cjfa-19613	220	60	a	a	DET
cjfa-19613	220	61	significant	significant	ADJ
cjfa-19613	220	62	effect	effect	NOUN
cjfa-19613	220	63	.	.	PUNCT
cjfa-19613	221	1	the	the	DET
cjfa-19613	221	2	result	result	NOUN
cjfa-19613	221	3	for	for	ADP
cjfa-19613	221	4	size	size	NOUN
cjfa-19613	221	5	corroborates	corroborate	VERB
cjfa-19613	221	6	extant	extant	ADJ
cjfa-19613	221	7	literature	literature	NOUN
cjfa-19613	221	8	which	which	PRON
cjfa-19613	221	9	found	find	VERB
cjfa-19613	221	10	size	size	NOUN
cjfa-19613	221	11	to	to	PART
cjfa-19613	221	12	be	be	AUX
cjfa-19613	221	13	negatively	negatively	ADV
cjfa-19613	221	14	related	relate	VERB
cjfa-19613	221	15	to	to	ADP
cjfa-19613	221	16	firm	firm	ADJ
cjfa-19613	221	17	value	value	NOUN
cjfa-19613	221	18	(	(	PUNCT
cjfa-19613	221	19	morck	morck	PROPN
cjfa-19613	221	20	,	,	PUNCT
cjfa-19613	221	21	shleifer	shleifer	PROPN
cjfa-19613	221	22	&	&	CCONJ
cjfa-19613	221	23	vashny	vashny	PROPN
cjfa-19613	221	24	,	,	PUNCT
cjfa-19613	221	25	1988	1988	NUM
cjfa-19613	221	26	;	;	PUNCT
cjfa-19613	221	27	mcconnell	mcconnell	PROPN
cjfa-19613	221	28	&	&	CCONJ
cjfa-19613	221	29	servaes	servaes	PROPN
cjfa-19613	221	30	,	,	PUNCT
cjfa-19613	221	31	1990	1990	NUM
cjfa-19613	221	32	)	)	PUNCT
cjfa-19613	221	33	.	.	PUNCT
cjfa-19613	222	1	also	also	ADV
cjfa-19613	222	2	,	,	PUNCT
cjfa-19613	222	3	the	the	DET
cjfa-19613	222	4	result	result	NOUN
cjfa-19613	222	5	of	of	ADP
cjfa-19613	222	6	this	this	DET
cjfa-19613	222	7	study	study	NOUN
cjfa-19613	222	8	supports	support	VERB
cjfa-19613	222	9	the	the	DET
cjfa-19613	222	10	findings	finding	NOUN
cjfa-19613	222	11	in	in	ADP
cjfa-19613	222	12	kamangue	kamangue	PROPN
cjfa-19613	222	13	&	&	CCONJ
cjfa-19613	222	14	ngugi	ngugi	PROPN
cjfa-19613	222	15	(	(	PUNCT
cjfa-19613	222	16	2013	2013	NUM
cjfa-19613	222	17	)	)	PUNCT
cjfa-19613	222	18	that	that	SCONJ
cjfa-19613	222	19	higher	high	ADJ
cjfa-19613	222	20	expenses	expense	NOUN
cjfa-19613	222	21	and	and	CCONJ
cjfa-19613	222	22	poor	poor	ADJ
cjfa-19613	222	23	communication	communication	NOUN
cjfa-19613	222	24	in	in	ADP
cjfa-19613	222	25	larger	large	ADJ
cjfa-19613	222	26	boards	board	NOUN
cjfa-19613	222	27	make	make	VERB
cjfa-19613	222	28	smaller	small	ADJ
cjfa-19613	222	29	boards	board	NOUN
cjfa-19613	222	30	preferable	preferable	ADJ
cjfa-19613	222	31	for	for	ADP
cjfa-19613	222	32	value	value	NOUN
cjfa-19613	222	33	creation	creation	NOUN
cjfa-19613	222	34	.	.	PUNCT
cjfa-19613	223	1	nevertheless	nevertheless	ADV
cjfa-19613	223	2	,	,	PUNCT
cjfa-19613	223	3	taufik	taufik	INTJ
cjfa-19613	223	4	,	,	PUNCT
cjfa-19613	223	5	widyastuti	widyastuti	NOUN
cjfa-19613	223	6	and	and	CCONJ
cjfa-19613	223	7	yam	yam	NOUN
cjfa-19613	223	8	(	(	PUNCT
cjfa-19613	223	9	2017	2017	NUM
cjfa-19613	223	10	)	)	PUNCT
cjfa-19613	223	11	opines	opine	VERB
cjfa-19613	223	12	that	that	SCONJ
cjfa-19613	223	13	corporate	corporate	ADJ
cjfa-19613	223	14	governance	governance	NOUN
cjfa-19613	223	15	,	,	PUNCT
cjfa-19613	223	16	which	which	PRON
cjfa-19613	223	17	is	be	AUX
cjfa-19613	223	18	better	well	ADV
cjfa-19613	223	19	achieved	achieve	VERB
cjfa-19613	223	20	with	with	ADP
cjfa-19613	223	21	larger	large	ADJ
cjfa-19613	223	22	board	board	NOUN
cjfa-19613	223	23	,	,	PUNCT
cjfa-19613	223	24	is	be	AUX
cjfa-19613	223	25	important	important	ADJ
cjfa-19613	223	26	for	for	ADP
cjfa-19613	223	27	improving	improve	VERB
cjfa-19613	223	28	firm	firm	ADJ
cjfa-19613	223	29	value	value	NOUN
cjfa-19613	223	30	.	.	PUNCT
cjfa-19613	224	1	modigliani	modigliani	PROPN
cjfa-19613	224	2	and	and	CCONJ
cjfa-19613	224	3	miller	miller	PROPN
cjfa-19613	224	4	(	(	PUNCT
cjfa-19613	224	5	1958	1958	NUM
cjfa-19613	224	6	)	)	PUNCT
cjfa-19613	224	7	argue	argue	VERB
cjfa-19613	224	8	that	that	SCONJ
cjfa-19613	224	9	leverage	leverage	NOUN
cjfa-19613	224	10	does	do	AUX
cjfa-19613	224	11	not	not	PART
cjfa-19613	224	12	affect	affect	VERB
cjfa-19613	224	13	firm	firm	ADJ
cjfa-19613	224	14	value	value	NOUN
cjfa-19613	224	15	which	which	PRON
cjfa-19613	224	16	aligns	align	VERB
cjfa-19613	224	17	with	with	ADP
cjfa-19613	224	18	the	the	DET
cjfa-19613	224	19	result	result	NOUN
cjfa-19613	224	20	of	of	ADP
cjfa-19613	224	21	this	this	DET
cjfa-19613	224	22	study	study	NOUN
cjfa-19613	224	23	.	.	PUNCT
cjfa-19613	224	24	 	 	SPACE
cjfa-19613	225	1	discussion	discussion	NOUN
cjfa-19613	225	2	and	and	CCONJ
cjfa-19613	225	3	conclusion	conclusion	NOUN
cjfa-19613	225	4	unexpectedly	unexpectedly	ADV
cjfa-19613	225	5	,	,	PUNCT
cjfa-19613	225	6	the	the	DET
cjfa-19613	225	7	result	result	NOUN
cjfa-19613	225	8	of	of	ADP
cjfa-19613	225	9	this	this	DET
cjfa-19613	225	10	study	study	NOUN
cjfa-19613	225	11	shows	show	VERB
cjfa-19613	225	12	a	a	DET
cjfa-19613	225	13	significant	significant	ADJ
cjfa-19613	225	14	negative	negative	ADJ
cjfa-19613	225	15	relationship	relationship	NOUN
cjfa-19613	225	16	between	between	ADP
cjfa-19613	225	17	social	social	ADJ
cjfa-19613	225	18	and	and	CCONJ
cjfa-19613	225	19	environmental	environmental	ADJ
cjfa-19613	225	20	disclosures	disclosure	NOUN
cjfa-19613	225	21	and	and	CCONJ
cjfa-19613	225	22	the	the	DET
cjfa-19613	225	23	market	market	NOUN
cjfa-19613	225	24	value	value	NOUN
cjfa-19613	225	25	of	of	ADP
cjfa-19613	225	26	firms	firm	NOUN
cjfa-19613	225	27	in	in	ADP
cjfa-19613	225	28	nigeria	nigeria	PROPN
cjfa-19613	225	29	.	.	PUNCT
cjfa-19613	226	1	this	this	PRON
cjfa-19613	226	2	does	do	AUX
cjfa-19613	226	3	not	not	PART
cjfa-19613	226	4	support	support	VERB
cjfa-19613	226	5	our	our	PRON
cjfa-19613	226	6	a	a	DET
cjfa-19613	226	7	priori	priori	ADJ
cjfa-19613	226	8	expectations	expectation	NOUN
cjfa-19613	226	9	of	of	ADP
cjfa-19613	226	10	a	a	DET
cjfa-19613	226	11	positive	positive	ADJ
cjfa-19613	226	12	relationship	relationship	NOUN
cjfa-19613	226	13	between	between	ADP
cjfa-19613	226	14	social	social	ADJ
cjfa-19613	226	15	and	and	CCONJ
cjfa-19613	226	16	environmental	environmental	ADJ
cjfa-19613	226	17	disclosures	disclosure	NOUN
cjfa-19613	226	18	and	and	CCONJ
cjfa-19613	226	19	market	market	NOUN
cjfa-19613	226	20	value	value	NOUN
cjfa-19613	226	21	.	.	PUNCT
cjfa-19613	227	1	our	our	PRON
cjfa-19613	227	2	prior	prior	ADJ
cjfa-19613	227	3	expectation	expectation	NOUN
cjfa-19613	227	4	was	be	AUX
cjfa-19613	227	5	based	base	VERB
cjfa-19613	227	6	on	on	ADP
cjfa-19613	227	7	the	the	DET
cjfa-19613	227	8	resource	resource	NOUN
cjfa-19613	227	9	based	base	VERB
cjfa-19613	227	10	view	view	NOUN
cjfa-19613	227	11	which	which	PRON
cjfa-19613	227	12	sees	see	VERB
cjfa-19613	227	13	capabilities	capability	NOUN
cjfa-19613	227	14	such	such	ADJ
cjfa-19613	227	15	as	as	ADP
cjfa-19613	227	16	reputation	reputation	NOUN
cjfa-19613	227	17	for	for	ADP
cjfa-19613	227	18	environmental	environmental	ADJ
cjfa-19613	227	19	performance	performance	NOUN
cjfa-19613	227	20	as	as	ADP
cjfa-19613	227	21	valuable	valuable	ADJ
cjfa-19613	227	22	intangible	intangible	ADJ
cjfa-19613	227	23	assets	asset	NOUN
cjfa-19613	227	24	and	and	CCONJ
cjfa-19613	227	25	therefore	therefore	ADV
cjfa-19613	227	26	value	value	NOUN
cjfa-19613	227	27	-	-	PUNCT
cjfa-19613	227	28	relevant	relevant	ADJ
cjfa-19613	227	29	.	.	PUNCT
cjfa-19613	228	1	the	the	DET
cjfa-19613	228	2	thinking	thinking	NOUN
cjfa-19613	228	3	behind	behind	ADP
cjfa-19613	228	4	this	this	DET
cjfa-19613	228	5	theory	theory	NOUN
cjfa-19613	228	6	is	be	AUX
cjfa-19613	228	7	that	that	SCONJ
cjfa-19613	228	8	beyond	beyond	ADP
cjfa-19613	228	9	being	be	AUX
cjfa-19613	228	10	a	a	DET
cjfa-19613	228	11	legitimizing	legitimize	VERB
cjfa-19613	228	12	tool	tool	NOUN
cjfa-19613	228	13	,	,	PUNCT
cjfa-19613	228	14	csed	cse	VERB
cjfa-19613	228	15	can	can	AUX
cjfa-19613	228	16	be	be	AUX
cjfa-19613	228	17	used	use	VERB
cjfa-19613	228	18	as	as	ADP
cjfa-19613	228	19	strategy	strategy	NOUN
cjfa-19613	228	20	for	for	ADP
cjfa-19613	228	21	differentiation	differentiation	NOUN
cjfa-19613	228	22	which	which	PRON
cjfa-19613	228	23	could	could	AUX
cjfa-19613	228	24	lead	lead	VERB
cjfa-19613	228	25	to	to	ADP
cjfa-19613	228	26	sustained	sustain	VERB
cjfa-19613	228	27	competitive	competitive	ADJ
cjfa-19613	228	28	advantage	advantage	NOUN
cjfa-19613	228	29	.	.	PUNCT
cjfa-19613	229	1	this	this	DET
cjfa-19613	229	2	result	result	NOUN
cjfa-19613	229	3	,	,	PUNCT
cjfa-19613	229	4	instead	instead	ADV
cjfa-19613	229	5	,	,	PUNCT
cjfa-19613	229	6	mildly	mildly	ADV
cjfa-19613	229	7	supports	support	VERB
cjfa-19613	229	8	another	another	DET
cjfa-19613	229	9	strand	strand	NOUN
cjfa-19613	229	10	of	of	ADP
cjfa-19613	229	11	extant	extant	ADJ
cjfa-19613	229	12	literature	literature	NOUN
cjfa-19613	229	13	such	such	ADJ
cjfa-19613	229	14	as	as	ADP
cjfa-19613	229	15	walley	walley	PROPN
cjfa-19613	229	16	and	and	CCONJ
cjfa-19613	229	17	whitehead	whitehead	PROPN
cjfa-19613	229	18	(	(	PUNCT
cjfa-19613	229	19	1994	1994	NUM
cjfa-19613	229	20	)	)	PUNCT
cjfa-19613	229	21	,	,	PUNCT
cjfa-19613	229	22	turnbull	turnbull	PROPN
cjfa-19613	229	23	(	(	PUNCT
cjfa-19613	229	24	1997	1997	NUM
cjfa-19613	229	25	)	)	PUNCT
cjfa-19613	229	26	,	,	PUNCT
cjfa-19613	229	27	lars	lars	PROPN
cjfa-19613	229	28	,	,	PUNCT
cjfa-19613	229	29	henrik	henrik	PROPN
cjfa-19613	229	30	and	and	CCONJ
cjfa-19613	229	31	siv	siv	PROPN
cjfa-19613	229	32	(	(	PUNCT
cjfa-19613	229	33	2005	2005	NUM
cjfa-19613	229	34	)	)	PUNCT
cjfa-19613	229	35	and	and	CCONJ
cjfa-19613	229	36	the	the	DET
cjfa-19613	229	37	‘	'	PUNCT
cjfa-19613	229	38	the	the	DET
cjfa-19613	229	39	cost	cost	NOUN
cjfa-19613	229	40	concern	concern	NOUN
cjfa-19613	229	41	’	'	PUNCT
cjfa-19613	229	42	school	school	NOUN
cjfa-19613	229	43	of	of	ADP
cjfa-19613	229	44	thought	thought	NOUN
cjfa-19613	229	45	,	,	PUNCT
cjfa-19613	229	46	which	which	PRON
cjfa-19613	229	47	see	see	VERB
cjfa-19613	229	48	csed	cse	VERB
cjfa-19613	229	49	investments	investment	NOUN
cjfa-19613	229	50	as	as	ADP
cjfa-19613	229	51	representing	represent	VERB
cjfa-19613	229	52	increased	increase	VERB
cjfa-19613	229	53	corporate	corporate	ADJ
cjfa-19613	229	54	social	social	ADJ
cjfa-19613	229	55	and	and	CCONJ
cjfa-19613	229	56	environmental	environmental	ADJ
cjfa-19613	229	57	disclosures	disclosure	NOUN
cjfa-19613	229	58	…	…	PUNCT
cjfa-19613	229	59	23	23	NUM
cjfa-19613	229	60	costs	cost	NOUN
cjfa-19613	229	61	and	and	CCONJ
cjfa-19613	229	62	therefore	therefore	ADV
cjfa-19613	229	63	will	will	AUX
cjfa-19613	229	64	have	have	VERB
cjfa-19613	229	65	negative	negative	ADJ
cjfa-19613	229	66	influence	influence	NOUN
cjfa-19613	229	67	on	on	ADP
cjfa-19613	229	68	the	the	DET
cjfa-19613	229	69	market	market	NOUN
cjfa-19613	229	70	value	value	NOUN
cjfa-19613	229	71	of	of	ADP
cjfa-19613	229	72	firms	firm	NOUN
cjfa-19613	229	73	.	.	PUNCT
cjfa-19613	230	1	the	the	DET
cjfa-19613	230	2	reason	reason	NOUN
cjfa-19613	230	3	for	for	ADP
cjfa-19613	230	4	this	this	DET
cjfa-19613	230	5	result	result	NOUN
cjfa-19613	230	6	may	may	AUX
cjfa-19613	230	7	not	not	PART
cjfa-19613	230	8	be	be	AUX
cjfa-19613	230	9	unconnected	unconnected	ADJ
cjfa-19613	230	10	to	to	ADP
cjfa-19613	230	11	the	the	DET
cjfa-19613	230	12	near	near	ADJ
cjfa-19613	230	13	absence	absence	NOUN
cjfa-19613	230	14	of	of	ADP
cjfa-19613	230	15	ethical	ethical	ADJ
cjfa-19613	230	16	investors	investor	NOUN
cjfa-19613	230	17	in	in	ADP
cjfa-19613	230	18	nigeria	nigeria	PROPN
cjfa-19613	230	19	,	,	PUNCT
cjfa-19613	230	20	compared	compare	VERB
cjfa-19613	230	21	to	to	ADP
cjfa-19613	230	22	advanced	advanced	ADJ
cjfa-19613	230	23	economies	economy	NOUN
cjfa-19613	230	24	.	.	PUNCT
cjfa-19613	231	1	at	at	ADP
cjfa-19613	231	2	the	the	DET
cjfa-19613	231	3	moment	moment	NOUN
cjfa-19613	231	4	,	,	PUNCT
cjfa-19613	231	5	capital	capital	NOUN
cjfa-19613	231	6	market	market	NOUN
cjfa-19613	231	7	participants	participant	NOUN
cjfa-19613	231	8	do	do	AUX
cjfa-19613	231	9	not	not	PART
cjfa-19613	231	10	regard	regard	VERB
cjfa-19613	231	11	environmental	environmental	ADJ
cjfa-19613	231	12	performance	performance	NOUN
cjfa-19613	231	13	as	as	ADP
cjfa-19613	231	14	important	important	ADJ
cjfa-19613	231	15	,	,	PUNCT
cjfa-19613	231	16	so	so	ADV
cjfa-19613	231	17	far	far	ADV
cjfa-19613	231	18	they	they	PRON
cjfa-19613	231	19	can	can	AUX
cjfa-19613	231	20	ascertain	ascertain	VERB
cjfa-19613	231	21	the	the	DET
cjfa-19613	231	22	financial	financial	ADJ
cjfa-19613	231	23	viability	viability	NOUN
cjfa-19613	231	24	of	of	ADP
cjfa-19613	231	25	the	the	DET
cjfa-19613	231	26	company	company	NOUN
cjfa-19613	231	27	.	.	PUNCT
cjfa-19613	232	1	the	the	DET
cjfa-19613	232	2	result	result	NOUN
cjfa-19613	232	3	also	also	ADV
cjfa-19613	232	4	revealed	reveal	VERB
cjfa-19613	232	5	a	a	DET
cjfa-19613	232	6	positive	positive	ADJ
cjfa-19613	232	7	association	association	NOUN
cjfa-19613	232	8	between	between	ADP
cjfa-19613	232	9	market	market	NOUN
cjfa-19613	232	10	value	value	NOUN
cjfa-19613	232	11	and	and	CCONJ
cjfa-19613	232	12	affiliation	affiliation	NOUN
cjfa-19613	232	13	status	status	NOUN
cjfa-19613	232	14	.	.	PUNCT
cjfa-19613	233	1	this	this	PRON
cjfa-19613	233	2	indicates	indicate	VERB
cjfa-19613	233	3	that	that	SCONJ
cjfa-19613	233	4	the	the	DET
cjfa-19613	233	5	country	country	NOUN
cjfa-19613	233	6	of	of	ADP
cjfa-19613	233	7	origin	origin	NOUN
cjfa-19613	233	8	of	of	ADP
cjfa-19613	233	9	a	a	DET
cjfa-19613	233	10	firm	firm	NOUN
cjfa-19613	233	11	has	have	VERB
cjfa-19613	233	12	value	value	NOUN
cjfa-19613	233	13	creating	create	VERB
cjfa-19613	233	14	effect	effect	NOUN
cjfa-19613	233	15	.	.	PUNCT
cjfa-19613	234	1	we	we	PRON
cjfa-19613	234	2	also	also	ADV
cjfa-19613	234	3	found	find	VERB
cjfa-19613	234	4	that	that	SCONJ
cjfa-19613	234	5	financial	financial	ADJ
cjfa-19613	234	6	performance	performance	NOUN
cjfa-19613	234	7	can	can	AUX
cjfa-19613	234	8	be	be	AUX
cjfa-19613	234	9	a	a	DET
cjfa-19613	234	10	major	major	ADJ
cjfa-19613	234	11	determinant	determinant	NOUN
cjfa-19613	234	12	of	of	ADP
cjfa-19613	234	13	firm	firm	ADJ
cjfa-19613	234	14	value	value	NOUN
cjfa-19613	234	15	.	.	PUNCT
cjfa-19613	235	1	this	this	PRON
cjfa-19613	235	2	is	be	AUX
cjfa-19613	235	3	because	because	SCONJ
cjfa-19613	235	4	financial	financial	ADJ
cjfa-19613	235	5	performance	performance	NOUN
cjfa-19613	235	6	increases	increase	VERB
cjfa-19613	235	7	the	the	DET
cjfa-19613	235	8	shareholders	shareholder	NOUN
cjfa-19613	235	9	’	’	PART
cjfa-19613	235	10	wealth	wealth	NOUN
cjfa-19613	235	11	and	and	CCONJ
cjfa-19613	235	12	the	the	DET
cjfa-19613	235	13	value	value	NOUN
cjfa-19613	235	14	of	of	ADP
cjfa-19613	235	15	the	the	DET
cjfa-19613	235	16	company	company	NOUN
cjfa-19613	235	17	’s	’s	PART
cjfa-19613	235	18	assets	asset	NOUN
cjfa-19613	235	19	.	.	PUNCT
cjfa-19613	236	1	it	it	PRON
cjfa-19613	236	2	has	have	AUX
cjfa-19613	236	3	been	be	AUX
cjfa-19613	236	4	argued	argue	VERB
cjfa-19613	236	5	that	that	SCONJ
cjfa-19613	236	6	firm	firm	ADJ
cjfa-19613	236	7	value	value	NOUN
cjfa-19613	236	8	must	must	AUX
cjfa-19613	236	9	be	be	AUX
cjfa-19613	236	10	the	the	DET
cjfa-19613	236	11	estimates	estimate	NOUN
cjfa-19613	236	12	of	of	ADP
cjfa-19613	236	13	future	future	ADJ
cjfa-19613	236	14	profits	profit	NOUN
cjfa-19613	236	15	.	.	PUNCT
cjfa-19613	237	1	this	this	PRON
cjfa-19613	237	2	is	be	AUX
cjfa-19613	237	3	corroborated	corroborate	VERB
cjfa-19613	237	4	by	by	ADP
cjfa-19613	237	5	baye	baye	NOUN
cjfa-19613	237	6	(	(	PUNCT
cjfa-19613	237	7	2006	2006	NUM
cjfa-19613	237	8	)	)	PUNCT
cjfa-19613	237	9	who	who	PRON
cjfa-19613	237	10	holds	hold	VERB
cjfa-19613	237	11	that	that	SCONJ
cjfa-19613	237	12	maximizing	maximize	VERB
cjfa-19613	237	13	profit	profit	NOUN
cjfa-19613	237	14	is	be	AUX
cjfa-19613	237	15	maximising	maximise	VERB
cjfa-19613	237	16	firm	firm	ADJ
cjfa-19613	237	17	value	value	NOUN
cjfa-19613	237	18	.	.	PUNCT
cjfa-19613	238	1	it	it	PRON
cjfa-19613	238	2	is	be	AUX
cjfa-19613	238	3	therefore	therefore	ADV
cjfa-19613	238	4	not	not	PART
cjfa-19613	238	5	expected	expect	VERB
cjfa-19613	238	6	that	that	SCONJ
cjfa-19613	238	7	firms	firm	NOUN
cjfa-19613	238	8	that	that	PRON
cjfa-19613	238	9	report	report	VERB
cjfa-19613	238	10	losses	loss	NOUN
cjfa-19613	238	11	from	from	ADP
cjfa-19613	238	12	one	one	NUM
cjfa-19613	238	13	year	year	NOUN
cjfa-19613	238	14	to	to	ADP
cjfa-19613	238	15	another	another	PRON
cjfa-19613	238	16	be	be	AUX
cjfa-19613	238	17	regarded	regard	VERB
cjfa-19613	238	18	by	by	ADP
cjfa-19613	238	19	investors	investor	NOUN
cjfa-19613	238	20	as	as	ADP
cjfa-19613	238	21	firms	firm	NOUN
cjfa-19613	238	22	with	with	ADP
cjfa-19613	238	23	high	high	ADJ
cjfa-19613	238	24	value	value	NOUN
cjfa-19613	238	25	.	.	PUNCT
cjfa-19613	239	1	from	from	ADP
cjfa-19613	239	2	the	the	DET
cjfa-19613	239	3	result	result	NOUN
cjfa-19613	239	4	of	of	ADP
cjfa-19613	239	5	this	this	DET
cjfa-19613	239	6	study	study	NOUN
cjfa-19613	239	7	,	,	PUNCT
cjfa-19613	239	8	there	there	PRON
cjfa-19613	239	9	is	be	VERB
cjfa-19613	239	10	also	also	ADV
cjfa-19613	239	11	claim	claim	NOUN
cjfa-19613	239	12	that	that	SCONJ
cjfa-19613	239	13	industry	industry	NOUN
cjfa-19613	239	14	classification	classification	NOUN
cjfa-19613	239	15	has	have	AUX
cjfa-19613	239	16	a	a	DET
cjfa-19613	239	17	value	value	NOUN
cjfa-19613	239	18	-	-	PUNCT
cjfa-19613	239	19	adding	add	VERB
cjfa-19613	239	20	effect	effect	NOUN
cjfa-19613	239	21	to	to	ADP
cjfa-19613	239	22	the	the	DET
cjfa-19613	239	23	firm	firm	NOUN
cjfa-19613	239	24	.	.	PUNCT
cjfa-19613	240	1	we	we	PRON
cjfa-19613	240	2	provide	provide	VERB
cjfa-19613	240	3	evidence	evidence	NOUN
cjfa-19613	240	4	that	that	SCONJ
cjfa-19613	240	5	that	that	DET
cjfa-19613	240	6	firm	firm	ADJ
cjfa-19613	240	7	value	value	NOUN
cjfa-19613	240	8	decreases	decrease	VERB
cjfa-19613	240	9	with	with	ADP
cjfa-19613	240	10	the	the	DET
cjfa-19613	240	11	size	size	NOUN
cjfa-19613	240	12	of	of	ADP
cjfa-19613	240	13	the	the	DET
cjfa-19613	240	14	company	company	NOUN
cjfa-19613	240	15	.	.	PUNCT
cjfa-19613	241	1	the	the	DET
cjfa-19613	241	2	possible	possible	ADJ
cjfa-19613	241	3	explanation	explanation	NOUN
cjfa-19613	241	4	for	for	ADP
cjfa-19613	241	5	this	this	PRON
cjfa-19613	241	6	is	be	AUX
cjfa-19613	241	7	that	that	SCONJ
cjfa-19613	241	8	it	it	PRON
cjfa-19613	241	9	is	be	AUX
cjfa-19613	241	10	more	more	ADV
cjfa-19613	241	11	likely	likely	ADJ
cjfa-19613	241	12	that	that	SCONJ
cjfa-19613	241	13	smaller	small	ADJ
cjfa-19613	241	14	firms	firm	NOUN
cjfa-19613	241	15	focus	focus	VERB
cjfa-19613	241	16	on	on	ADP
cjfa-19613	241	17	better	well	ADJ
cjfa-19613	241	18	environmental	environmental	ADJ
cjfa-19613	241	19	practices	practice	NOUN
cjfa-19613	241	20	in	in	ADP
cjfa-19613	241	21	order	order	NOUN
cjfa-19613	241	22	to	to	PART
cjfa-19613	241	23	gain	gain	VERB
cjfa-19613	241	24	reputations	reputation	NOUN
cjfa-19613	241	25	and	and	CCONJ
cjfa-19613	241	26	add	add	VERB
cjfa-19613	241	27	value	value	NOUN
cjfa-19613	241	28	,	,	PUNCT
cjfa-19613	241	29	of	of	ADP
cjfa-19613	241	30	which	which	PRON
cjfa-19613	241	31	less	less	ADJ
cjfa-19613	241	32	attention	attention	NOUN
cjfa-19613	241	33	is	be	AUX
cjfa-19613	241	34	given	give	VERB
cjfa-19613	241	35	to	to	ADP
cjfa-19613	241	36	this	this	PRON
cjfa-19613	241	37	by	by	ADP
cjfa-19613	241	38	bigger	big	ADJ
cjfa-19613	241	39	firms	firm	NOUN
cjfa-19613	241	40	which	which	PRON
cjfa-19613	241	41	have	have	VERB
cjfa-19613	241	42	more	more	ADJ
cjfa-19613	241	43	issues	issue	NOUN
cjfa-19613	241	44	to	to	PART
cjfa-19613	241	45	contend	contend	VERB
cjfa-19613	241	46	with	with	ADP
cjfa-19613	241	47	.	.	PUNCT
cjfa-19613	242	1	some	some	DET
cjfa-19613	242	2	previous	previous	ADJ
cjfa-19613	242	3	literatures	literature	NOUN
cjfa-19613	242	4	corroborates	corroborate	VERB
cjfa-19613	242	5	this	this	DET
cjfa-19613	242	6	finding	finding	NOUN
cjfa-19613	242	7	(	(	PUNCT
cjfa-19613	242	8	morck	morck	PROPN
cjfa-19613	242	9	,	,	PUNCT
cjfa-19613	242	10	shleifer	shleifer	PROPN
cjfa-19613	242	11	&	&	CCONJ
cjfa-19613	242	12	vashny	vashny	PROPN
cjfa-19613	242	13	,	,	PUNCT
cjfa-19613	242	14	1988	1988	NUM
cjfa-19613	242	15	;	;	PUNCT
cjfa-19613	242	16	mcconnell	mcconnell	PROPN
cjfa-19613	242	17	&	&	CCONJ
cjfa-19613	242	18	servaes	servaes	PROPN
cjfa-19613	242	19	,	,	PUNCT
cjfa-19613	242	20	1990	1990	NUM
cjfa-19613	242	21	;	;	PUNCT
cjfa-19613	242	22	smith	smith	PROPN
cjfa-19613	242	23	&	&	CCONJ
cjfa-19613	242	24	watts	watts	PROPN
cjfa-19613	242	25	,	,	PUNCT
cjfa-19613	242	26	1992	1992	NUM
cjfa-19613	242	27	)	)	PUNCT
cjfa-19613	242	28	.	.	PUNCT
cjfa-19613	243	1	lack	lack	NOUN
cjfa-19613	243	2	of	of	ADP
cjfa-19613	243	3	flexibility	flexibility	NOUN
cjfa-19613	243	4	,	,	PUNCT
cjfa-19613	243	5	tardiness	tardiness	NOUN
cjfa-19613	243	6	in	in	ADP
cjfa-19613	243	7	decision	decision	NOUN
cjfa-19613	243	8	making	making	NOUN
cjfa-19613	243	9	,	,	PUNCT
cjfa-19613	243	10	lack	lack	NOUN
cjfa-19613	243	11	of	of	ADP
cjfa-19613	243	12	personal	personal	ADJ
cjfa-19613	243	13	touch	touch	NOUN
cjfa-19613	243	14	in	in	ADP
cjfa-19613	243	15	customer	customer	NOUN
cjfa-19613	243	16	service	service	NOUN
cjfa-19613	243	17	may	may	AUX
cjfa-19613	243	18	be	be	AUX
cjfa-19613	243	19	responsible	responsible	ADJ
cjfa-19613	243	20	for	for	ADP
cjfa-19613	243	21	results	result	NOUN
cjfa-19613	243	22	in	in	ADP
cjfa-19613	243	23	these	these	DET
cjfa-19613	243	24	studies	study	NOUN
cjfa-19613	243	25	.	.	PUNCT
cjfa-19613	244	1	in	in	ADP
cjfa-19613	244	2	conclusion	conclusion	NOUN
cjfa-19613	244	3	,	,	PUNCT
cjfa-19613	244	4	though	though	SCONJ
cjfa-19613	244	5	the	the	DET
cjfa-19613	244	6	effect	effect	NOUN
cjfa-19613	244	7	of	of	ADP
cjfa-19613	244	8	csed	csed	ADJ
cjfa-19613	244	9	and	and	CCONJ
cjfa-19613	244	10	market	market	NOUN
cjfa-19613	244	11	value	value	NOUN
cjfa-19613	244	12	of	of	ADP
cjfa-19613	244	13	firms	firm	NOUN
cjfa-19613	244	14	in	in	ADP
cjfa-19613	244	15	nigeria	nigeria	PROPN
cjfa-19613	244	16	is	be	AUX
cjfa-19613	244	17	not	not	PART
cjfa-19613	244	18	significant	significant	ADJ
cjfa-19613	244	19	at	at	ADP
cjfa-19613	244	20	the	the	DET
cjfa-19613	244	21	moment	moment	NOUN
cjfa-19613	244	22	,	,	PUNCT
cjfa-19613	244	23	managing	manage	VERB
cjfa-19613	244	24	the	the	DET
cjfa-19613	244	25	negative	negative	ADJ
cjfa-19613	244	26	impacts	impact	NOUN
cjfa-19613	244	27	of	of	ADP
cjfa-19613	244	28	firms	firm	NOUN
cjfa-19613	244	29	’	'	PUNCT
cjfa-19613	244	30	activities	activity	NOUN
cjfa-19613	244	31	on	on	ADP
cjfa-19613	244	32	the	the	DET
cjfa-19613	244	33	environmental	environmental	NOUN
cjfa-19613	244	34	is	be	AUX
cjfa-19613	244	35	as	as	ADV
cjfa-19613	244	36	important	important	ADJ
cjfa-19613	244	37	as	as	ADP
cjfa-19613	244	38	managing	manage	VERB
cjfa-19613	244	39	the	the	DET
cjfa-19613	244	40	business	business	NOUN
cjfa-19613	244	41	itself	itself	PRON
cjfa-19613	244	42	.	.	PUNCT
cjfa-19613	245	1	this	this	PRON
cjfa-19613	245	2	will	will	AUX
cjfa-19613	245	3	enable	enable	VERB
cjfa-19613	245	4	firms	firm	NOUN
cjfa-19613	245	5	minimise	minimise	VERB
cjfa-19613	245	6	their	their	PRON
cjfa-19613	245	7	environmental	environmental	ADJ
cjfa-19613	245	8	costs	cost	NOUN
cjfa-19613	245	9	and	and	CCONJ
cjfa-19613	245	10	liabilities	liability	NOUN
cjfa-19613	245	11	and	and	CCONJ
cjfa-19613	245	12	increase	increase	VERB
cjfa-19613	245	13	the	the	DET
cjfa-19613	245	14	potential	potential	ADJ
cjfa-19613	245	15	benefits	benefit	NOUN
cjfa-19613	245	16	to	to	ADP
cjfa-19613	245	17	the	the	DET
cjfa-19613	245	18	firm	firm	NOUN
cjfa-19613	245	19	.	.	PUNCT
cjfa-19613	246	1	in	in	ADP
cjfa-19613	246	2	view	view	NOUN
cjfa-19613	246	3	of	of	ADP
cjfa-19613	246	4	these	these	PRON
cjfa-19613	246	5	,	,	PUNCT
cjfa-19613	246	6	it	it	PRON
cjfa-19613	246	7	is	be	AUX
cjfa-19613	246	8	recommended	recommend	VERB
cjfa-19613	246	9	that	that	SCONJ
cjfa-19613	246	10	firms	firm	NOUN
cjfa-19613	246	11	implement	implement	VERB
cjfa-19613	246	12	environmental	environmental	ADJ
cjfa-19613	246	13	management	management	NOUN
cjfa-19613	246	14	initiatives	initiative	NOUN
cjfa-19613	246	15	,	,	PUNCT
cjfa-19613	246	16	and	and	CCONJ
cjfa-19613	246	17	all	all	DET
cjfa-19613	246	18	relevant	relevant	ADJ
cjfa-19613	246	19	stakeholders	stakeholder	NOUN
cjfa-19613	246	20	such	such	ADJ
cjfa-19613	246	21	as	as	ADP
cjfa-19613	246	22	government	government	NOUN
cjfa-19613	246	23	and	and	CCONJ
cjfa-19613	246	24	professional	professional	ADJ
cjfa-19613	246	25	accounting	accounting	NOUN
cjfa-19613	246	26	bodies	body	NOUN
cjfa-19613	246	27	should	should	AUX
cjfa-19613	246	28	be	be	AUX
cjfa-19613	246	29	actively	actively	ADV
cjfa-19613	246	30	involved	involve	VERB
cjfa-19613	246	31	in	in	ADP
cjfa-19613	246	32	promoting	promote	VERB
cjfa-19613	246	33	environmental	environmental	ADJ
cjfa-19613	246	34	related	relate	VERB
cjfa-19613	246	35	practices	practice	NOUN
cjfa-19613	246	36	in	in	ADP
cjfa-19613	246	37	order	order	NOUN
cjfa-19613	246	38	to	to	PART
cjfa-19613	246	39	bring	bring	VERB
cjfa-19613	246	40	to	to	ADP
cjfa-19613	246	41	the	the	DET
cjfa-19613	246	42	fur	fur	NOUN
cjfa-19613	246	43	the	the	DET
cjfa-19613	246	44	hidden	hidden	ADJ
cjfa-19613	246	45	potentials	potential	NOUN
cjfa-19613	246	46	and	and	CCONJ
cjfa-19613	246	47	benefits	benefit	NOUN
cjfa-19613	246	48	that	that	PRON
cjfa-19613	246	49	accrue	accrue	VERB
cjfa-19613	246	50	therefrom	therefrom	NOUN
cjfa-19613	246	51	.	.	PUNCT
cjfa-19613	247	1	future	future	ADJ
cjfa-19613	247	2	studies	study	NOUN
cjfa-19613	247	3	may	may	AUX
cjfa-19613	247	4	inclusion	inclusion	VERB
cjfa-19613	247	5	more	more	ADV
cjfa-19613	247	6	predictive	predictive	ADJ
cjfa-19613	247	7	variables	variable	NOUN
cjfa-19613	247	8	which	which	PRON
cjfa-19613	247	9	may	may	AUX
cjfa-19613	247	10	likely	likely	ADV
cjfa-19613	247	11	make	make	VERB
cjfa-19613	247	12	the	the	DET
cjfa-19613	247	13	model	model	NOUN
cjfa-19613	247	14	have	have	VERB
cjfa-19613	247	15	higher	high	ADJ
cjfa-19613	247	16	predictive	predictive	ADJ
cjfa-19613	247	17	value	value	NOUN
cjfa-19613	247	18	and	and	CCONJ
cjfa-19613	247	19	thus	thus	ADV
cjfa-19613	247	20	reveal	reveal	VERB
cjfa-19613	247	21	more	more	ADJ
cjfa-19613	247	22	determinants	determinant	NOUN
cjfa-19613	247	23	of	of	ADP
cjfa-19613	247	24	sed	sed	ADJ
cjfa-19613	247	25	and	and	CCONJ
cjfa-19613	247	26	market	market	NOUN
cjfa-19613	247	27	value	value	NOUN
cjfa-19613	247	28	.	.	PUNCT
cjfa-19613	248	1	okwy	okwy	PROPN
cjfa-19613	248	2	peter	peter	PROPN
cjfa-19613	248	3	okpala	okpala	PROPN
cjfa-19613	248	4	,	,	PUNCT
cjfa-19613	248	5	oluwamayowa	oluwamayowa	PROPN
cjfa-19613	248	6	olalekan	olalekan	PROPN
cjfa-19613	248	7	iredele24	iredele24	PROPN
cjfa-19613	248	8	 	 	SPACE
cjfa-19613	248	9	references	references	PROPN
cjfa-19613	248	10	abbott	abbott	PROPN
cjfa-19613	248	11	,	,	PUNCT
cjfa-19613	248	12	w.	w.	PROPN
cjfa-19613	248	13	,	,	PUNCT
cjfa-19613	248	14	&	&	CCONJ
cjfa-19613	248	15	monsen	monsen	PROPN
cjfa-19613	248	16	,	,	PUNCT
cjfa-19613	248	17	r.j	r.j	PROPN
cjfa-19613	248	18	.	.	PROPN
cjfa-19613	248	19	(	(	PUNCT
cjfa-19613	248	20	1979	1979	NUM
cjfa-19613	248	21	)	)	PUNCT
cjfa-19613	248	22	.	.	PUNCT
cjfa-19613	249	1	on	on	ADP
cjfa-19613	249	2	the	the	DET
cjfa-19613	249	3	measurement	measurement	NOUN
cjfa-19613	249	4	of	of	ADP
cjfa-19613	249	5	corporate	corporate	ADJ
cjfa-19613	249	6	social	social	ADJ
cjfa-19613	249	7	responsibility	responsibility	NOUN
cjfa-19613	249	8	:	:	PUNCT
cjfa-19613	249	9	selfreported	selfreporte	VERB
cjfa-19613	249	10	disclosures	disclosure	NOUN
cjfa-19613	249	11	as	as	ADP
cjfa-19613	249	12	a	a	DET
cjfa-19613	249	13	method	method	NOUN
cjfa-19613	249	14	of	of	ADP
cjfa-19613	249	15	measuring	measure	VERB
cjfa-19613	249	16	corporate	corporate	ADJ
cjfa-19613	249	17	social	social	ADJ
cjfa-19613	249	18	involvement	involvement	NOUN
cjfa-19613	249	19	.	.	PUNCT
cjfa-19613	250	1	academy	academy	PROPN
cjfa-19613	250	2	of	of	ADP
cjfa-19613	250	3	management	management	PROPN
cjfa-19613	250	4	journal	journal	NOUN
cjfa-19613	250	5	,	,	PUNCT
cjfa-19613	250	6	22(3	22(3	NUM
cjfa-19613	250	7	)	)	PUNCT
cjfa-19613	250	8	,	,	PUNCT
cjfa-19613	250	9	501–515	501–515	NUM
cjfa-19613	250	10	.	.	PUNCT
cjfa-19613	251	1	adeyemi	adeyemi	ADV
cjfa-19613	251	2	,	,	PUNCT
cjfa-19613	251	3	s.b	s.b	PROPN
cjfa-19613	251	4	.	.	PROPN
cjfa-19613	251	5	,	,	PUNCT
cjfa-19613	251	6	&	&	CCONJ
cjfa-19613	251	7	ayanlola	ayanlola	PROPN
cjfa-19613	251	8	,	,	PUNCT
cjfa-19613	251	9	o.s	o.s	PROPN
cjfa-19613	251	10	.	.	PROPN
cjfa-19613	251	11	(	(	PUNCT
cjfa-19613	251	12	2015	2015	NUM
cjfa-19613	251	13	)	)	PUNCT
cjfa-19613	251	14	.	.	PUNCT
cjfa-19613	252	1	regulatory	regulatory	ADJ
cjfa-19613	252	2	perspective	perspective	NOUN
cjfa-19613	252	3	for	for	ADP
cjfa-19613	252	4	deepening	deepen	VERB
cjfa-19613	252	5	csr	csr	NOUN
cjfa-19613	252	6	disclosure	disclosure	NOUN
cjfa-19613	252	7	practice	practice	NOUN
cjfa-19613	252	8	in	in	ADP
cjfa-19613	252	9	nigeria	nigeria	PROPN
cjfa-19613	252	10	.	.	PUNCT
cjfa-19613	253	1	african	african	ADJ
cjfa-19613	253	2	journal	journal	PROPN
cjfa-19613	253	3	of	of	ADP
cjfa-19613	253	4	business	business	NOUN
cjfa-19613	253	5	management	management	NOUN
cjfa-19613	253	6	,	,	PUNCT
cjfa-19613	253	7	9(6	9(6	NUM
cjfa-19613	253	8	)	)	PUNCT
cjfa-19613	253	9	,	,	PUNCT
cjfa-19613	253	10	270–287	270–287	NUM
cjfa-19613	253	11	.	.	PUNCT
cjfa-19613	254	1	akbas	akbas	PROPN
cjfa-19613	254	2	,	,	PUNCT
cjfa-19613	254	3	h.e	h.e	PROPN
cjfa-19613	254	4	.	.	PROPN
cjfa-19613	254	5	(	(	PUNCT
cjfa-19613	254	6	2014	2014	NUM
cjfa-19613	254	7	)	)	PUNCT
cjfa-19613	254	8	.	.	PUNCT
cjfa-19613	255	1	company	company	NOUN
cjfa-19613	255	2	characteristics	characteristic	NOUN
cjfa-19613	255	3	and	and	CCONJ
cjfa-19613	255	4	environmental	environmental	ADJ
cjfa-19613	255	5	disclosure	disclosure	NOUN
cjfa-19613	255	6	:	:	PUNCT
cjfa-19613	255	7	an	an	DET
cjfa-19613	255	8	empirical	empirical	ADJ
cjfa-19613	255	9	investigation	investigation	NOUN
cjfa-19613	255	10	on	on	ADP
cjfa-19613	255	11	companies	company	NOUN
cjfa-19613	255	12	listed	list	VERB
cjfa-19613	255	13	on	on	ADP
cjfa-19613	255	14	borsa	borsa	PROPN
cjfa-19613	255	15	istanbul	istanbul	PROPN
cjfa-19613	255	16	.	.	PUNCT
cjfa-19613	256	1	the	the	DET
cjfa-19613	256	2	journal	journal	NOUN
cjfa-19613	256	3	of	of	ADP
cjfa-19613	256	4	accounting	accounting	NOUN
cjfa-19613	256	5	and	and	CCONJ
cjfa-19613	256	6	finance	finance	NOUN
cjfa-19613	256	7	,	,	PUNCT
cjfa-19613	256	8	2(2	2(2	NUM
cjfa-19613	256	9	)	)	PUNCT
cjfa-19613	256	10	,	,	PUNCT
cjfa-19613	256	11	145–164	145–164	NUM
cjfa-19613	256	12	.	.	PUNCT
cjfa-19613	256	13	akinlo	akinlo	PROPN
cjfa-19613	256	14	,	,	PUNCT
cjfa-19613	256	15	o.o	o.o	PROPN
cjfa-19613	256	16	.	.	PROPN
cjfa-19613	256	17	,	,	PUNCT
cjfa-19613	256	18	&	&	CCONJ
cjfa-19613	256	19	iredele	iredele	PROPN
cjfa-19613	256	20	,	,	PUNCT
cjfa-19613	256	21	o.o	o.o	PROPN
cjfa-19613	256	22	.	.	PROPN
cjfa-19613	256	23	(	(	PUNCT
cjfa-19613	256	24	2014	2014	NUM
cjfa-19613	256	25	)	)	PUNCT
cjfa-19613	256	26	.	.	PUNCT
cjfa-19613	257	1	corporate	corporate	ADJ
cjfa-19613	257	2	environmental	environmental	ADJ
cjfa-19613	257	3	disclosures	disclosure	NOUN
cjfa-19613	257	4	and	and	CCONJ
cjfa-19613	257	5	market	market	NOUN
cjfa-19613	257	6	value	value	NOUN
cjfa-19613	257	7	of	of	ADP
cjfa-19613	257	8	quoted	quote	VERB
cjfa-19613	257	9	companies	company	NOUN
cjfa-19613	257	10	in	in	ADP
cjfa-19613	257	11	nigeria	nigeria	PROPN
cjfa-19613	257	12	.	.	PUNCT
cjfa-19613	258	1	business	business	NOUN
cjfa-19613	258	2	and	and	CCONJ
cjfa-19613	258	3	management	management	NOUN
cjfa-19613	258	4	review	review	NOUN
cjfa-19613	258	5	,	,	PUNCT
cjfa-19613	258	6	5(3	5(3	NUM
cjfa-19613	258	7	)	)	PUNCT
cjfa-19613	258	8	,	,	PUNCT
cjfa-19613	258	9	171	171	NUM
cjfa-19613	258	10	–	–	PUNCT
cjfa-19613	258	11	–	–	PUNCT
cjfa-19613	258	12	184	184	NUM
cjfa-19613	258	13	.	.	PUNCT
cjfa-19613	259	1	andrikopoulos	andrikopoulos	PROPN
cjfa-19613	259	2	,	,	PUNCT
cjfa-19613	259	3	a.	a.	PROPN
cjfa-19613	259	4	,	,	PUNCT
cjfa-19613	259	5	&	&	CCONJ
cjfa-19613	259	6	kriklani	kriklani	PROPN
cjfa-19613	259	7	,	,	PUNCT
cjfa-19613	259	8	n.	n.	PROPN
cjfa-19613	259	9	(	(	PUNCT
cjfa-19613	259	10	2012	2012	NUM
cjfa-19613	259	11	)	)	PUNCT
cjfa-19613	259	12	.	.	PUNCT
cjfa-19613	260	1	environmental	environmental	ADJ
cjfa-19613	260	2	disclosures	disclosure	NOUN
cjfa-19613	260	3	and	and	CCONJ
cjfa-19613	260	4	financial	financial	ADJ
cjfa-19613	260	5	characteristics	characteristic	NOUN
cjfa-19613	260	6	of	of	ADP
cjfa-19613	260	7	the	the	DET
cjfa-19613	260	8	firm	firm	NOUN
cjfa-19613	260	9	:	:	PUNCT
cjfa-19613	260	10	a	a	DET
cjfa-19613	260	11	study	study	NOUN
cjfa-19613	260	12	of	of	ADP
cjfa-19613	260	13	denmark	denmark	NOUN
cjfa-19613	260	14	.	.	PUNCT
cjfa-19613	261	1	corporate	corporate	ADJ
cjfa-19613	261	2	social	social	ADJ
cjfa-19613	261	3	responsibility	responsibility	NOUN
cjfa-19613	261	4	and	and	CCONJ
cjfa-19613	261	5	environmental	environmental	ADJ
cjfa-19613	261	6	management	management	NOUN
cjfa-19613	261	7	,	,	PUNCT
cjfa-19613	261	8	20	20	NUM
cjfa-19613	261	9	.	.	PUNCT
cjfa-19613	261	10	appah	appah	PROPN
cjfa-19613	261	11	,	,	PUNCT
cjfa-19613	261	12	e.	e.	PROPN
cjfa-19613	261	13	(	(	PUNCT
cjfa-19613	261	14	2011	2011	NUM
cjfa-19613	261	15	)	)	PUNCT
cjfa-19613	261	16	.	.	PUNCT
cjfa-19613	262	1	social	social	ADJ
cjfa-19613	262	2	accounting	accounting	NOUN
cjfa-19613	262	3	disclosures	disclosure	NOUN
cjfa-19613	262	4	in	in	ADP
cjfa-19613	262	5	annual	annual	ADJ
cjfa-19613	262	6	reports	report	NOUN
cjfa-19613	262	7	of	of	ADP
cjfa-19613	262	8	nigerian	nigerian	ADJ
cjfa-19613	262	9	companies	company	NOUN
cjfa-19613	262	10	.	.	PUNCT
cjfa-19613	263	1	asian	asian	ADJ
cjfa-19613	263	2	journal	journal	PROPN
cjfa-19613	263	3	of	of	ADP
cjfa-19613	263	4	business	business	NOUN
cjfa-19613	263	5	management	management	NOUN
cjfa-19613	263	6	,	,	PUNCT
cjfa-19613	263	7	3(3	3(3	NUM
cjfa-19613	263	8	)	)	PUNCT
cjfa-19613	263	9	,	,	PUNCT
cjfa-19613	263	10	145–151	145–151	NUM
cjfa-19613	263	11	.	.	PUNCT
cjfa-19613	264	1	asteriou	asteriou	PROPN
cjfa-19613	264	2	,	,	PUNCT
cjfa-19613	264	3	d.	d.	PROPN
cjfa-19613	264	4	,	,	PUNCT
cjfa-19613	264	5	&	&	CCONJ
cjfa-19613	264	6	hall	hall	PROPN
cjfa-19613	264	7	,	,	PUNCT
cjfa-19613	264	8	s.g	s.g	PROPN
cjfa-19613	264	9	.	.	PROPN
cjfa-19613	264	10	(	(	PUNCT
cjfa-19613	264	11	2007	2007	NUM
cjfa-19613	264	12	)	)	PUNCT
cjfa-19613	264	13	.	.	PUNCT
cjfa-19613	265	1	applied	apply	VERB
cjfa-19613	265	2	econometrics	econometric	NOUN
cjfa-19613	265	3	.	.	PUNCT
cjfa-19613	266	1	new	new	PROPN
cjfa-19613	266	2	york	york	PROPN
cjfa-19613	266	3	:	:	PUNCT
cjfa-19613	267	1	palgrave	palgrave	PROPN
cjfa-19613	267	2	macmillan	macmillan	PROPN
cjfa-19613	267	3	.	.	PROPN
cjfa-19613	267	4	barth	barth	PROPN
cjfa-19613	267	5	,	,	PUNCT
cjfa-19613	267	6	m.e	m.e	PROPN
cjfa-19613	267	7	.	.	PROPN
cjfa-19613	267	8	,	,	PUNCT
cjfa-19613	267	9	cahan	cahan	PROPN
cjfa-19613	267	10	,	,	PUNCT
cjfa-19613	267	11	s.f	s.f	PROPN
cjfa-19613	267	12	.	.	PROPN
cjfa-19613	267	13	,	,	PUNCT
cjfa-19613	267	14	chen	chen	PROPN
cjfa-19613	267	15	,	,	PUNCT
cjfa-19613	267	16	l.	l.	PROPN
cjfa-19613	267	17	,	,	PUNCT
cjfa-19613	267	18	&	&	CCONJ
cjfa-19613	267	19	venter	venter	PROPN
cjfa-19613	267	20	,	,	PUNCT
cjfa-19613	267	21	e.r	e.r	PROPN
cjfa-19613	267	22	.	.	PROPN
cjfa-19613	267	23	(	(	PUNCT
cjfa-19613	267	24	2016	2016	NUM
cjfa-19613	267	25	)	)	PUNCT
cjfa-19613	267	26	.	.	PUNCT
cjfa-19613	268	1	the	the	DET
cjfa-19613	268	2	economic	economic	ADJ
cjfa-19613	268	3	consequences	consequence	NOUN
cjfa-19613	268	4	associated	associate	VERB
cjfa-19613	268	5	with	with	ADP
cjfa-19613	268	6	integrated	integrated	ADJ
cjfa-19613	268	7	report	report	NOUN
cjfa-19613	268	8	quality	quality	NOUN
cjfa-19613	268	9	:	:	PUNCT
cjfa-19613	268	10	early	early	ADJ
cjfa-19613	268	11	evidence	evidence	NOUN
cjfa-19613	268	12	from	from	ADP
cjfa-19613	268	13	a	a	DET
cjfa-19613	268	14	mandatory	mandatory	ADJ
cjfa-19613	268	15	setting	setting	NOUN
cjfa-19613	268	16	.	.	PUNCT
cjfa-19613	269	1	working	work	VERB
cjfa-19613	269	2	paper	paper	NOUN
cjfa-19613	269	3	.	.	PUNCT
cjfa-19613	270	1	https://dx.doi.org/10.2139/ssrn.2699409	https://dx.doi.org/10.2139/ssrn.2699409	PROPN
cjfa-19613	270	2	.	.	PUNCT
cjfa-19613	270	3	barney	barney	PROPN
cjfa-19613	270	4	,	,	PUNCT
cjfa-19613	270	5	b.j	b.j	PROPN
cjfa-19613	270	6	.	.	PROPN
cjfa-19613	270	7	(	(	PUNCT
cjfa-19613	270	8	1991	1991	NUM
cjfa-19613	270	9	)	)	PUNCT
cjfa-19613	270	10	.	.	PUNCT
cjfa-19613	271	1	the	the	DET
cjfa-19613	271	2	prescriptive	prescriptive	NOUN
cjfa-19613	271	3	limits	limit	NOUN
cjfa-19613	271	4	and	and	CCONJ
cjfa-19613	271	5	potential	potential	NOUN
cjfa-19613	271	6	for	for	ADP
cjfa-19613	271	7	applying	apply	VERB
cjfa-19613	271	8	strategic	strategic	ADJ
cjfa-19613	271	9	management	management	NOUN
cjfa-19613	271	10	theory	theory	NOUN
cjfa-19613	271	11	.	.	PUNCT
cjfa-19613	272	1	managerial	managerial	ADJ
cjfa-19613	272	2	and	and	CCONJ
cjfa-19613	272	3	decision	decision	NOUN
cjfa-19613	272	4	economics	economic	NOUN
cjfa-19613	272	5	,	,	PUNCT
cjfa-19613	272	6	in	in	ADP
cjfa-19613	272	7	press	press	NOUN
cjfa-19613	272	8	.	.	PUNCT
cjfa-19613	273	1	baye	baye	PROPN
cjfa-19613	273	2	,	,	PUNCT
cjfa-19613	273	3	m.r	m.r	PROPN
cjfa-19613	273	4	.	.	PROPN
cjfa-19613	273	5	(	(	PUNCT
cjfa-19613	273	6	2006	2006	NUM
cjfa-19613	273	7	)	)	PUNCT
cjfa-19613	273	8	.	.	PUNCT
cjfa-19613	274	1	managerial	managerial	ADJ
cjfa-19613	274	2	economics	economics	PROPN
cjfa-19613	274	3	&	&	CCONJ
cjfa-19613	274	4	business	business	NOUN
cjfa-19613	274	5	strategy	strategy	NOUN
cjfa-19613	274	6	(	(	PUNCT
cjfa-19613	274	7	5th	5th	ADJ
cjfa-19613	274	8	ed	ed	NOUN
cjfa-19613	274	9	.	.	PUNCT
cjfa-19613	274	10	)	)	PUNCT
cjfa-19613	274	11	.	.	PUNCT
cjfa-19613	275	1	new	new	ADJ
cjfa-19613	275	2	delhi	delhi	PROPN
cjfa-19613	275	3	:	:	PUNCT
cjfa-19613	275	4	mcgraw	mcgraw	PROPN
cjfa-19613	275	5	hill	hill	PROPN
cjfa-19613	275	6	.	.	PUNCT
cjfa-19613	276	1	cassidy	cassidy	PROPN
cjfa-19613	276	2	,	,	PUNCT
cjfa-19613	276	3	d.	d.	PROPN
cjfa-19613	276	4	(	(	PUNCT
cjfa-19613	276	5	2003	2003	NUM
cjfa-19613	276	6	)	)	PUNCT
cjfa-19613	276	7	.	.	PUNCT
cjfa-19613	277	1	maximizing	maximize	VERB
cjfa-19613	277	2	shareholder	shareholder	NOUN
cjfa-19613	277	3	value	value	NOUN
cjfa-19613	277	4	:	:	PUNCT
cjfa-19613	277	5	the	the	DET
cjfa-19613	277	6	risks	risk	NOUN
cjfa-19613	277	7	to	to	ADP
cjfa-19613	277	8	employees	employee	NOUN
cjfa-19613	277	9	,	,	PUNCT
cjfa-19613	277	10	customers	customer	NOUN
cjfa-19613	277	11	and	and	CCONJ
cjfa-19613	277	12	community	community	NOUN
cjfa-19613	277	13	.	.	PUNCT
cjfa-19613	278	1	corporate	corporate	ADJ
cjfa-19613	278	2	governance	governance	NOUN
cjfa-19613	278	3	,	,	PUNCT
cjfa-19613	278	4	3	3	NUM
cjfa-19613	278	5	,	,	PUNCT
cjfa-19613	278	6	32–37	32–37	NUM
cjfa-19613	278	7	.	.	PUNCT
cjfa-19613	279	1	carnevale	carnevale	NOUN
cjfa-19613	279	2	,	,	PUNCT
cjfa-19613	279	3	c.	c.	NOUN
cjfa-19613	279	4	,	,	PUNCT
cjfa-19613	279	5	mazzuca	mazzuca	NOUN
cjfa-19613	279	6	,	,	PUNCT
cjfa-19613	279	7	m.	m.	NOUN
cjfa-19613	279	8	,	,	PUNCT
cjfa-19613	279	9	&	&	CCONJ
cjfa-19613	279	10	venturini	venturini	PROPN
cjfa-19613	279	11	,	,	PUNCT
cjfa-19613	279	12	s.	s.	PROPN
cjfa-19613	279	13	(	(	PUNCT
cjfa-19613	279	14	2011	2011	NUM
cjfa-19613	279	15	)	)	PUNCT
cjfa-19613	279	16	.	.	PUNCT
cjfa-19613	280	1	corporate	corporate	ADJ
cjfa-19613	280	2	social	social	ADJ
cjfa-19613	280	3	reporting	reporting	NOUN
cjfa-19613	280	4	in	in	ADP
cjfa-19613	280	5	european	european	ADJ
cjfa-19613	280	6	banks	bank	NOUN
cjfa-19613	280	7	:	:	PUNCT
cjfa-19613	280	8	the	the	DET
cjfa-19613	280	9	effect	effect	NOUN
cjfa-19613	280	10	on	on	ADP
cjfa-19613	280	11	firms	firm	NOUN
cjfa-19613	280	12	’	’	PART
cjfa-19613	280	13	market	market	NOUN
cjfa-19613	280	14	value	value	NOUN
cjfa-19613	280	15	.	.	PUNCT
cjfa-19613	281	1	corporate	corporate	ADJ
cjfa-19613	281	2	social	social	ADJ
cjfa-19613	281	3	responsibility	responsibility	NOUN
cjfa-19613	281	4	and	and	CCONJ
cjfa-19613	281	5	environmental	environmental	ADJ
cjfa-19613	281	6	management	management	NOUN
cjfa-19613	281	7	,	,	PUNCT
cjfa-19613	281	8	19(3	19(3	NUM
cjfa-19613	281	9	)	)	PUNCT
cjfa-19613	281	10	,	,	PUNCT
cjfa-19613	281	11	159–177	159–177	NUM
cjfa-19613	281	12	.	.	PUNCT
cjfa-19613	282	1	chami	chami	PROPN
cjfa-19613	282	2	,	,	PUNCT
cjfa-19613	282	3	r.	r.	PROPN
cjfa-19613	282	4	,	,	PUNCT
cjfa-19613	282	5	cosmano	cosmano	PROPN
cjfa-19613	282	6	,	,	PUNCT
cjfa-19613	282	7	t.f	t.f	PROPN
cjfa-19613	282	8	.	.	PROPN
cjfa-19613	282	9	,	,	PUNCT
cjfa-19613	282	10	&	&	CCONJ
cjfa-19613	282	11	fullenkamp	fullenkamp	PROPN
cjfa-19613	282	12	,	,	PUNCT
cjfa-19613	282	13	c.	c.	PROPN
cjfa-19613	282	14	(	(	PUNCT
cjfa-19613	282	15	2002	2002	NUM
cjfa-19613	282	16	)	)	PUNCT
cjfa-19613	282	17	.	.	PUNCT
cjfa-19613	283	1	managing	manage	VERB
cjfa-19613	283	2	ethical	ethical	ADJ
cjfa-19613	283	3	risks	risk	NOUN
cjfa-19613	283	4	:	:	PUNCT
cjfa-19613	283	5	how	how	SCONJ
cjfa-19613	283	6	investing	invest	VERB
cjfa-19613	283	7	in	in	ADP
cjfa-19613	283	8	ethics	ethic	NOUN
cjfa-19613	283	9	adds	add	VERB
cjfa-19613	283	10	value	value	NOUN
cjfa-19613	283	11	.	.	PUNCT
cjfa-19613	284	1	journal	journal	NOUN
cjfa-19613	284	2	of	of	ADP
cjfa-19613	284	3	banking	banking	NOUN
cjfa-19613	284	4	and	and	CCONJ
cjfa-19613	284	5	finance	finance	NOUN
cjfa-19613	284	6	,	,	PUNCT
cjfa-19613	284	7	26	26	NUM
cjfa-19613	284	8	,	,	PUNCT
cjfa-19613	284	9	1697–1718	1697–1718	NUM
cjfa-19613	284	10	.	.	PUNCT
cjfa-19613	285	1	chan	chan	PROPN
cjfa-19613	285	2	,	,	PUNCT
cjfa-19613	285	3	n.	n.	PROPN
cjfa-19613	285	4	(	(	PUNCT
cjfa-19613	285	5	1996	1996	NUM
cjfa-19613	285	6	)	)	PUNCT
cjfa-19613	285	7	.	.	PUNCT
cjfa-19613	286	1	a	a	DET
cjfa-19613	286	2	stakeholder	stakeholder	NOUN
cjfa-19613	286	3	theory	theory	NOUN
cjfa-19613	286	4	perspective	perspective	NOUN
cjfa-19613	286	5	to	to	ADP
cjfa-19613	286	6	corporate	corporate	ADJ
cjfa-19613	286	7	environmental	environmental	ADJ
cjfa-19613	286	8	disclosures	disclosure	NOUN
cjfa-19613	286	9	.	.	PUNCT
cjfa-19613	287	1	journal	journal	PROPN
cjfa-19613	287	2	of	of	ADP
cjfa-19613	287	3	contemporary	contemporary	PROPN
cjfa-19613	287	4	business	business	NOUN
cjfa-19613	287	5	,	,	PUNCT
cjfa-19613	287	6	3(3	3(3	NUM
cjfa-19613	287	7	)	)	PUNCT
cjfa-19613	287	8	,	,	PUNCT
cjfa-19613	287	9	29–33	29–33	NUM
cjfa-19613	287	10	.	.	PUNCT
cjfa-19613	288	1	dasgupta	dasgupta	PROPN
cjfa-19613	288	2	,	,	PUNCT
cjfa-19613	288	3	s.	s.	PROPN
cjfa-19613	288	4	,	,	PUNCT
cjfa-19613	288	5	laplante	laplante	PROPN
cjfa-19613	288	6	,	,	PUNCT
cjfa-19613	288	7	b.	b.	PROPN
cjfa-19613	288	8	,	,	PUNCT
cjfa-19613	288	9	&	&	CCONJ
cjfa-19613	288	10	mamingi	mamingi	PROPN
cjfa-19613	288	11	,	,	PUNCT
cjfa-19613	288	12	n.	n.	NOUN
cjfa-19613	288	13	(	(	PUNCT
cjfa-19613	288	14	1998	1998	NUM
cjfa-19613	288	15	)	)	PUNCT
cjfa-19613	288	16	.	.	PUNCT
cjfa-19613	289	1	understanding	understand	VERB
cjfa-19613	289	2	firm	firm	NOUN
cjfa-19613	289	3	’s	’s	PART
cjfa-19613	289	4	environmental	environmental	ADJ
cjfa-19613	289	5	performance	performance	NOUN
cjfa-19613	289	6	.	.	PUNCT
cjfa-19613	290	1	environmental	environmental	ADJ
cjfa-19613	290	2	economics	economic	NOUN
cjfa-19613	290	3	and	and	CCONJ
cjfa-19613	290	4	policy	policy	NOUN
cjfa-19613	290	5	study	study	NOUN
cjfa-19613	290	6	,	,	PUNCT
cjfa-19613	290	7	9(2	9(2	NUM
cjfa-19613	290	8	)	)	PUNCT
cjfa-19613	290	9	,	,	PUNCT
cjfa-19613	290	10	67–79	67–79	NOUN
cjfa-19613	290	11	.	.	PUNCT
cjfa-19613	291	1	deegan	deegan	PROPN
cjfa-19613	291	2	,	,	PUNCT
cjfa-19613	291	3	c.	c.	PROPN
cjfa-19613	291	4	(	(	PUNCT
cjfa-19613	291	5	2002	2002	NUM
cjfa-19613	291	6	)	)	PUNCT
cjfa-19613	291	7	.	.	PUNCT
cjfa-19613	292	1	the	the	DET
cjfa-19613	292	2	legitimising	legitimise	VERB
cjfa-19613	292	3	effect	effect	NOUN
cjfa-19613	292	4	of	of	ADP
cjfa-19613	292	5	social	social	ADJ
cjfa-19613	292	6	and	and	CCONJ
cjfa-19613	292	7	environmental	environmental	ADJ
cjfa-19613	292	8	disclosures	disclosure	NOUN
cjfa-19613	292	9	:	:	PUNCT
cjfa-19613	292	10	a	a	DET
cjfa-19613	292	11	theoretical	theoretical	ADJ
cjfa-19613	292	12	foundation	foundation	NOUN
cjfa-19613	292	13	.	.	PUNCT
cjfa-19613	293	1	accounting	accounting	NOUN
cjfa-19613	293	2	,	,	PUNCT
cjfa-19613	293	3	auditing	auditing	NOUN
cjfa-19613	293	4	and	and	CCONJ
cjfa-19613	293	5	accountability	accountability	NOUN
cjfa-19613	293	6	journal	journal	NOUN
cjfa-19613	293	7	,	,	PUNCT
cjfa-19613	293	8	15(3	15(3	NUM
cjfa-19613	293	9	)	)	PUNCT
cjfa-19613	293	10	,	,	PUNCT
cjfa-19613	293	11	282–311	282–311	NUM
cjfa-19613	293	12	.	.	PUNCT
cjfa-19613	294	1	deegan	deegan	PROPN
cjfa-19613	294	2	,	,	PUNCT
cjfa-19613	294	3	c.m	c.m	PROPN
cjfa-19613	294	4	.	.	PROPN
cjfa-19613	294	5	(	(	PUNCT
cjfa-19613	294	6	2007	2007	NUM
cjfa-19613	294	7	)	)	PUNCT
cjfa-19613	294	8	.	.	PUNCT
cjfa-19613	295	1	financial	financial	ADJ
cjfa-19613	295	2	accounting	accounting	NOUN
cjfa-19613	295	3	theory	theory	NOUN
cjfa-19613	295	4	(	(	PUNCT
cjfa-19613	295	5	2nd	2nd	ADJ
cjfa-19613	295	6	ed	ed	NOUN
cjfa-19613	295	7	.	.	PUNCT
cjfa-19613	295	8	)	)	PUNCT
cjfa-19613	295	9	.	.	PUNCT
cjfa-19613	296	1	australia	australia	PROPN
cjfa-19613	296	2	:	:	PUNCT
cjfa-19613	296	3	mcgraw	mcgraw	PROPN
cjfa-19613	296	4	-	-	PUNCT
cjfa-19613	296	5	hill	hill	NOUN
cjfa-19613	296	6	.	.	PUNCT
cjfa-19613	297	1	corporate	corporate	ADJ
cjfa-19613	297	2	social	social	ADJ
cjfa-19613	297	3	and	and	CCONJ
cjfa-19613	297	4	environmental	environmental	ADJ
cjfa-19613	297	5	disclosures	disclosure	NOUN
cjfa-19613	297	6	…	…	PUNCT
cjfa-19613	297	7	25	25	NUM
cjfa-19613	297	8	duke	duke	NOUN
cjfa-19613	297	9	,	,	PUNCT
cjfa-19613	297	10	j.	j.	PROPN
cjfa-19613	297	11	,	,	PUNCT
cjfa-19613	297	12	&	&	CCONJ
cjfa-19613	297	13	kankpang	kankpang	PROPN
cjfa-19613	297	14	,	,	PUNCT
cjfa-19613	297	15	k.	k.	PROPN
cjfa-19613	297	16	(	(	PUNCT
cjfa-19613	297	17	2013	2013	NUM
cjfa-19613	297	18	)	)	PUNCT
cjfa-19613	297	19	.	.	PUNCT
cjfa-19613	298	1	implications	implication	NOUN
cjfa-19613	298	2	of	of	ADP
cjfa-19613	298	3	corporate	corporate	ADJ
cjfa-19613	298	4	social	social	ADJ
cjfa-19613	298	5	responsibility	responsibility	NOUN
cjfa-19613	298	6	for	for	ADP
cjfa-19613	298	7	performance	performance	NOUN
cjfa-19613	298	8	of	of	ADP
cjfa-19613	298	9	nigerian	nigerian	ADJ
cjfa-19613	298	10	firms	firm	NOUN
cjfa-19613	298	11	.	.	PUNCT
cjfa-19613	299	1	advances	advance	NOUN
cjfa-19613	299	2	in	in	ADP
cjfa-19613	299	3	management	management	NOUN
cjfa-19613	299	4	and	and	CCONJ
cjfa-19613	299	5	applied	apply	VERB
cjfa-19613	299	6	economics	economic	NOUN
cjfa-19613	299	7	,	,	PUNCT
cjfa-19613	299	8	3(5	3(5	NUM
cjfa-19613	299	9	)	)	PUNCT
cjfa-19613	299	10	,	,	PUNCT
cjfa-19613	299	11	1–5	1–5	PROPN
cjfa-19613	299	12	.	.	PUNCT
cjfa-19613	299	13	enahoro	enahoro	PROPN
cjfa-19613	299	14	,	,	PUNCT
cjfa-19613	299	15	a.	a.	NOUN
cjfa-19613	299	16	(	(	PUNCT
cjfa-19613	299	17	2009	2009	NUM
cjfa-19613	299	18	)	)	PUNCT
cjfa-19613	299	19	.	.	PUNCT
cjfa-19613	300	1	corporate	corporate	ADJ
cjfa-19613	300	2	characteristics	characteristic	NOUN
cjfa-19613	300	3	and	and	CCONJ
cjfa-19613	300	4	sustainability	sustainability	NOUN
cjfa-19613	300	5	reporting	report	VERB
cjfa-19613	300	6	environmental	environmental	ADJ
cjfa-19613	300	7	agency	agency	NOUN
cjfa-19613	300	8	moderating	moderating	NOUN
cjfa-19613	300	9	effects	effect	NOUN
cjfa-19613	300	10	.	.	PUNCT
cjfa-19613	301	1	iosr	iosr	ADJ
cjfa-19613	301	2	journal	journal	PROPN
cjfa-19613	301	3	of	of	ADP
cjfa-19613	301	4	humanities	humanity	NOUN
cjfa-19613	301	5	and	and	CCONJ
cjfa-19613	301	6	social	social	ADJ
cjfa-19613	301	7	science	science	NOUN
cjfa-19613	301	8	,	,	PUNCT
cjfa-19613	301	9	8(10	8(10	NUM
cjfa-19613	301	10	)	)	PUNCT
cjfa-19613	301	11	19–30	19–30	NUM
cjfa-19613	301	12	.	.	PUNCT
cjfa-19613	302	1	etzioni	etzioni	PROPN
cjfa-19613	302	2	,	,	PUNCT
cjfa-19613	302	3	a.	a.	NOUN
cjfa-19613	302	4	(	(	PUNCT
cjfa-19613	302	5	1988	1988	NUM
cjfa-19613	302	6	)	)	PUNCT
cjfa-19613	302	7	.	.	PUNCT
cjfa-19613	303	1	the	the	DET
cjfa-19613	303	2	moral	moral	ADJ
cjfa-19613	303	3	dimensions	dimension	NOUN
cjfa-19613	303	4	:	:	PUNCT
cjfa-19613	303	5	toward	toward	ADP
cjfa-19613	303	6	a	a	DET
cjfa-19613	303	7	new	new	ADJ
cjfa-19613	303	8	economics	economic	NOUN
cjfa-19613	303	9	.	.	PUNCT
cjfa-19613	304	1	new	new	PROPN
cjfa-19613	304	2	york	york	PROPN
cjfa-19613	304	3	:	:	PUNCT
cjfa-19613	304	4	macmillan	macmillan	PROPN
cjfa-19613	304	5	.	.	PROPN
cjfa-19613	304	6	field	field	PROPN
cjfa-19613	304	7	,	,	PUNCT
cjfa-19613	304	8	a	a	DET
cjfa-19613	304	9	(	(	PUNCT
cjfa-19613	304	10	2005	2005	NUM
cjfa-19613	304	11	)	)	PUNCT
cjfa-19613	304	12	.	.	PUNCT
cjfa-19613	305	1	discovering	discover	VERB
cjfa-19613	305	2	statistics	statistic	NOUN
cjfa-19613	305	3	using	use	VERB
cjfa-19613	305	4	spss	spss	PROPN
cjfa-19613	305	5	.	.	PUNCT
cjfa-19613	306	1	london	london	PROPN
cjfa-19613	306	2	:	:	PUNCT
cjfa-19613	306	3	sage	sage	NOUN
cjfa-19613	306	4	publications	publication	NOUN
cjfa-19613	306	5	.	.	PUNCT
cjfa-19613	307	1	funk	funk	NOUN
cjfa-19613	307	2	,	,	PUNCT
cjfa-19613	307	3	k.	k.	PROPN
cjfa-19613	307	4	(	(	PUNCT
cjfa-19613	307	5	2003	2003	NUM
cjfa-19613	307	6	)	)	PUNCT
cjfa-19613	307	7	.	.	PUNCT
cjfa-19613	308	1	sustainability	sustainability	NOUN
cjfa-19613	308	2	and	and	CCONJ
cjfa-19613	308	3	performance	performance	NOUN
cjfa-19613	308	4	.	.	PUNCT
cjfa-19613	309	1	mit	mit	PROPN
cjfa-19613	309	2	sloan	sloan	PROPN
cjfa-19613	309	3	management	management	PROPN
cjfa-19613	309	4	review	review	PROPN
cjfa-19613	309	5	,	,	PUNCT
cjfa-19613	309	6	44(2	44(2	NOUN
cjfa-19613	309	7	)	)	PUNCT
cjfa-19613	309	8	,	,	PUNCT
cjfa-19613	309	9	65–70	65–70	NUM
cjfa-19613	309	10	.	.	PUNCT
cjfa-19613	310	1	gray	gray	ADJ
cjfa-19613	310	2	,	,	PUNCT
cjfa-19613	310	3	r.h	r.h	PROPN
cjfa-19613	310	4	.	.	PROPN
cjfa-19613	310	5	,	,	PUNCT
cjfa-19613	310	6	&	&	CCONJ
cjfa-19613	310	7	bebbington	bebbington	PROPN
cjfa-19613	310	8	,	,	PUNCT
cjfa-19613	310	9	j.	j.	PROPN
cjfa-19613	310	10	(	(	PUNCT
cjfa-19613	310	11	2001	2001	NUM
cjfa-19613	310	12	)	)	PUNCT
cjfa-19613	310	13	.	.	PUNCT
cjfa-19613	311	1	accounting	account	VERB
cjfa-19613	311	2	for	for	ADP
cjfa-19613	311	3	the	the	DET
cjfa-19613	311	4	environment	environment	NOUN
cjfa-19613	311	5	(	(	PUNCT
cjfa-19613	311	6	2nd	2nd	ADJ
cjfa-19613	311	7	ed	ed	NOUN
cjfa-19613	311	8	.	.	PUNCT
cjfa-19613	311	9	)	)	PUNCT
cjfa-19613	311	10	.	.	PUNCT
cjfa-19613	312	1	london	london	PROPN
cjfa-19613	312	2	:	:	PUNCT
cjfa-19613	312	3	sage	sage	NOUN
cjfa-19613	312	4	publications	publication	NOUN
cjfa-19613	312	5	.	.	PUNCT
cjfa-19613	313	1	https://dx.doi.org/10.4135/9781446220849	https://dx.doi.org/10.4135/9781446220849	NOUN
cjfa-19613	313	2	.	.	PUNCT
cjfa-19613	314	1	gray	gray	ADJ
cjfa-19613	314	2	,	,	PUNCT
cjfa-19613	314	3	r.	r.	PROPN
cjfa-19613	314	4	,	,	PUNCT
cjfa-19613	314	5	kouhy	kouhy	PROPN
cjfa-19613	314	6	,	,	PUNCT
cjfa-19613	314	7	r.	r.	PROPN
cjfa-19613	314	8	,	,	PUNCT
cjfa-19613	314	9	&	&	CCONJ
cjfa-19613	314	10	lavers	lavers	PROPN
cjfa-19613	314	11	,	,	PUNCT
cjfa-19613	314	12	s.	s.	PROPN
cjfa-19613	314	13	(	(	PUNCT
cjfa-19613	314	14	1995	1995	NUM
cjfa-19613	314	15	)	)	PUNCT
cjfa-19613	314	16	.	.	PUNCT
cjfa-19613	315	1	corporate	corporate	ADJ
cjfa-19613	315	2	social	social	ADJ
cjfa-19613	315	3	and	and	CCONJ
cjfa-19613	315	4	environmental	environmental	ADJ
cjfa-19613	315	5	reporting	reporting	NOUN
cjfa-19613	315	6	:	:	PUNCT
cjfa-19613	315	7	a	a	DET
cjfa-19613	315	8	review	review	NOUN
cjfa-19613	315	9	of	of	ADP
cjfa-19613	315	10	the	the	DET
cjfa-19613	315	11	literature	literature	NOUN
cjfa-19613	315	12	and	and	CCONJ
cjfa-19613	315	13	a	a	DET
cjfa-19613	315	14	longitudinal	longitudinal	ADJ
cjfa-19613	315	15	study	study	NOUN
cjfa-19613	315	16	of	of	ADP
cjfa-19613	315	17	uk	uk	PROPN
cjfa-19613	315	18	disclosure	disclosure	NOUN
cjfa-19613	315	19	.	.	PUNCT
cjfa-19613	316	1	accounting	accounting	NOUN
cjfa-19613	316	2	,	,	PUNCT
cjfa-19613	316	3	auditing	auditing	NOUN
cjfa-19613	316	4	and	and	CCONJ
cjfa-19613	316	5	accountability	accountability	NOUN
cjfa-19613	316	6	journal	journal	NOUN
cjfa-19613	316	7	,	,	PUNCT
cjfa-19613	316	8	8(2	8(2	NUM
cjfa-19613	316	9	)	)	PUNCT
cjfa-19613	316	10	,	,	PUNCT
cjfa-19613	316	11	47–77	47–77	NUM
cjfa-19613	316	12	.	.	PUNCT
cjfa-19613	317	1	hart	hart	PROPN
cjfa-19613	317	2	,	,	PUNCT
cjfa-19613	317	3	o.	o.	PROPN
cjfa-19613	317	4	(	(	PUNCT
cjfa-19613	317	5	1995	1995	NUM
cjfa-19613	317	6	)	)	PUNCT
cjfa-19613	317	7	.	.	PUNCT
cjfa-19613	318	1	corporate	corporate	ADJ
cjfa-19613	318	2	governance	governance	NOUN
cjfa-19613	318	3	:	:	PUNCT
cjfa-19613	318	4	some	some	DET
cjfa-19613	318	5	theory	theory	NOUN
cjfa-19613	318	6	and	and	CCONJ
cjfa-19613	318	7	implications	implication	NOUN
cjfa-19613	318	8	.	.	PUNCT
cjfa-19613	319	1	the	the	DET
cjfa-19613	319	2	economic	economic	ADJ
cjfa-19613	319	3	journal	journal	NOUN
cjfa-19613	319	4	,	,	PUNCT
cjfa-19613	319	5	195(430	195(430	PROPN
cjfa-19613	319	6	)	)	PUNCT
cjfa-19613	319	7	,	,	PUNCT
cjfa-19613	319	8	678–689	678–689	NUM
cjfa-19613	319	9	.	.	PUNCT
cjfa-19613	320	1	hindley	hindley	PROPN
cjfa-19613	320	2	,	,	PUNCT
cjfa-19613	320	3	t.	t.	PROPN
cjfa-19613	320	4	,	,	PUNCT
cjfa-19613	320	5	&	&	CCONJ
cjfa-19613	320	6	buys	buy	NOUN
cjfa-19613	320	7	,	,	PUNCT
cjfa-19613	320	8	p.w	p.w	PROPN
cjfa-19613	320	9	.	.	PUNCT
cjfa-19613	321	1	(	(	PUNCT
cjfa-19613	321	2	2012	2012	NUM
cjfa-19613	321	3	)	)	PUNCT
cjfa-19613	321	4	.	.	PUNCT
cjfa-19613	322	1	integrated	integrate	VERB
cjfa-19613	322	2	reporting	reporting	NOUN
cjfa-19613	322	3	compliance	compliance	NOUN
cjfa-19613	322	4	with	with	ADP
cjfa-19613	322	5	the	the	DET
cjfa-19613	322	6	global	global	ADJ
cjfa-19613	322	7	reporting	reporting	NOUN
cjfa-19613	322	8	initiative	initiative	NOUN
cjfa-19613	322	9	framework	framework	NOUN
cjfa-19613	322	10	:	:	PUNCT
cjfa-19613	322	11	an	an	DET
cjfa-19613	322	12	analysis	analysis	NOUN
cjfa-19613	322	13	of	of	ADP
cjfa-19613	322	14	the	the	DET
cjfa-19613	322	15	south	south	ADJ
cjfa-19613	322	16	african	african	ADJ
cjfa-19613	322	17	mining	mining	NOUN
cjfa-19613	322	18	industry	industry	NOUN
cjfa-19613	322	19	.	.	PUNCT
cjfa-19613	323	1	international	international	ADJ
cjfa-19613	323	2	business	business	PROPN
cjfa-19613	323	3	&	&	CCONJ
cjfa-19613	323	4	economics	economics	PROPN
cjfa-19613	323	5	research	research	PROPN
cjfa-19613	323	6	journal	journal	PROPN
cjfa-19613	323	7	,	,	PUNCT
cjfa-19613	323	8	11(11	11(11	NUM
cjfa-19613	323	9	)	)	PUNCT
cjfa-19613	323	10	,	,	PUNCT
cjfa-19613	323	11	1249–1260	1249–1260	NUM
cjfa-19613	323	12	.	.	PUNCT
cjfa-19613	324	1	hossain	hossain	PROPN
cjfa-19613	324	2	,	,	PUNCT
cjfa-19613	324	3	m.	m.	NOUN
cjfa-19613	324	4	,	,	PUNCT
cjfa-19613	324	5	&	&	CCONJ
cjfa-19613	324	6	hammami	hammami	PROPN
cjfa-19613	324	7	,	,	PUNCT
cjfa-19613	324	8	h.	h.	PROPN
cjfa-19613	324	9	(	(	PUNCT
cjfa-19613	324	10	2009	2009	NUM
cjfa-19613	324	11	)	)	PUNCT
cjfa-19613	324	12	.	.	PUNCT
cjfa-19613	325	1	voluntary	voluntary	ADJ
cjfa-19613	325	2	disclosure	disclosure	NOUN
cjfa-19613	325	3	in	in	ADP
cjfa-19613	325	4	the	the	DET
cjfa-19613	325	5	annual	annual	ADJ
cjfa-19613	325	6	reports	report	NOUN
cjfa-19613	325	7	of	of	ADP
cjfa-19613	325	8	an	an	DET
cjfa-19613	325	9	emerging	emerge	VERB
cjfa-19613	325	10	country	country	NOUN
cjfa-19613	325	11	:	:	PUNCT
cjfa-19613	325	12	the	the	DET
cjfa-19613	325	13	case	case	NOUN
cjfa-19613	325	14	of	of	ADP
cjfa-19613	325	15	qatar	qatar	NOUN
cjfa-19613	325	16	.	.	PUNCT
cjfa-19613	326	1	advances	advance	NOUN
cjfa-19613	326	2	in	in	ADP
cjfa-19613	326	3	accounting	accounting	NOUN
cjfa-19613	326	4	,	,	PUNCT
cjfa-19613	326	5	25(2	25(2	NUM
cjfa-19613	326	6	)	)	PUNCT
cjfa-19613	326	7	,	,	PUNCT
cjfa-19613	326	8	255–265	255–265	NUM
cjfa-19613	326	9	.	.	PUNCT
cjfa-19613	327	1	hyang	hyang	PROPN
cjfa-19613	327	2	,	,	PUNCT
cjfa-19613	327	3	m.c	m.c	PROPN
cjfa-19613	327	4	.	.	PROPN
cjfa-19613	327	5	,	,	PUNCT
cjfa-19613	327	6	wonsik	wonsik	PROPN
cjfa-19613	327	7	,	,	PUNCT
cjfa-19613	327	8	s.	s.	PROPN
cjfa-19613	327	9	,	,	PUNCT
cjfa-19613	327	10	&	&	CCONJ
cjfa-19613	327	11	sang	sing	VERB
cjfa-19613	327	12	,	,	PUNCT
cjfa-19613	327	13	k.m	k.m	PROPN
cjfa-19613	327	14	.	.	PROPN
cjfa-19613	327	15	(	(	PUNCT
cjfa-19613	327	16	2012	2012	NUM
cjfa-19613	327	17	)	)	PUNCT
cjfa-19613	327	18	foreign	foreign	ADJ
cjfa-19613	327	19	board	board	NOUN
cjfa-19613	327	20	membership	membership	NOUN
cjfa-19613	327	21	and	and	CCONJ
cjfa-19613	327	22	firm	firm	ADJ
cjfa-19613	327	23	value	value	NOUN
cjfa-19613	327	24	in	in	ADP
cjfa-19613	327	25	korea	korea	PROPN
cjfa-19613	327	26	.	.	PUNCT
cjfa-19613	328	1	management	management	NOUN
cjfa-19613	328	2	decision	decision	NOUN
cjfa-19613	328	3	,	,	PUNCT
cjfa-19613	328	4	50(2	50(2	NUM
cjfa-19613	328	5	)	)	PUNCT
cjfa-19613	328	6	,	,	PUNCT
cjfa-19613	328	7	207–233	207–233	NUM
cjfa-19613	328	8	.	.	PUNCT
cjfa-19613	329	1	jaggi	jaggi	PROPN
cjfa-19613	329	2	,	,	PUNCT
cjfa-19613	329	3	b.	b.	PROPN
cjfa-19613	329	4	,	,	PUNCT
cjfa-19613	329	5	&	&	CCONJ
cjfa-19613	329	6	freedman	freedman	PROPN
cjfa-19613	329	7	,	,	PUNCT
cjfa-19613	329	8	m.b	m.b	PROPN
cjfa-19613	329	9	.	.	PROPN
cjfa-19613	329	10	(	(	PUNCT
cjfa-19613	329	11	1992	1992	NUM
cjfa-19613	329	12	)	)	PUNCT
cjfa-19613	329	13	.	.	PUNCT
cjfa-19613	330	1	an	an	DET
cjfa-19613	330	2	examination	examination	NOUN
cjfa-19613	330	3	of	of	ADP
cjfa-19613	330	4	the	the	DET
cjfa-19613	330	5	impact	impact	NOUN
cjfa-19613	330	6	of	of	ADP
cjfa-19613	330	7	pollution	pollution	NOUN
cjfa-19613	330	8	performance	performance	NOUN
cjfa-19613	330	9	on	on	ADP
cjfa-19613	330	10	economic	economic	ADJ
cjfa-19613	330	11	and	and	CCONJ
cjfa-19613	330	12	market	market	NOUN
cjfa-19613	330	13	performance	performance	NOUN
cjfa-19613	330	14	:	:	PUNCT
cjfa-19613	330	15	pulp	pulp	NOUN
cjfa-19613	330	16	and	and	CCONJ
cjfa-19613	330	17	paper	paper	NOUN
cjfa-19613	330	18	firms	firm	NOUN
cjfa-19613	330	19	.	.	PUNCT
cjfa-19613	331	1	journal	journal	PROPN
cjfa-19613	331	2	of	of	ADP
cjfa-19613	331	3	business	business	NOUN
cjfa-19613	331	4	finance	finance	PROPN
cjfa-19613	331	5	&	&	CCONJ
cjfa-19613	331	6	accounting	accounting	PROPN
cjfa-19613	331	7	,	,	PUNCT
cjfa-19613	331	8	19(5	19(5	NUM
cjfa-19613	331	9	)	)	PUNCT
cjfa-19613	331	10	,	,	PUNCT
cjfa-19613	331	11	697–713	697–713	NUM
cjfa-19613	331	12	.	.	PUNCT
cjfa-19613	332	1	kamangue	kamangue	PROPN
cjfa-19613	332	2	,	,	PUNCT
cjfa-19613	332	3	c.w	c.w	PROPN
cjfa-19613	332	4	.	.	PROPN
cjfa-19613	332	5	,	,	PUNCT
cjfa-19613	332	6	&	&	CCONJ
cjfa-19613	332	7	ngugi	ngugi	PROPN
cjfa-19613	332	8	,	,	PUNCT
cjfa-19613	332	9	j.k	j.k	PROPN
cjfa-19613	332	10	.	.	PROPN
cjfa-19613	332	11	(	(	PUNCT
cjfa-19613	332	12	2013	2013	NUM
cjfa-19613	332	13	)	)	PUNCT
cjfa-19613	332	14	.	.	PUNCT
cjfa-19613	333	1	the	the	DET
cjfa-19613	333	2	influence	influence	NOUN
cjfa-19613	333	3	of	of	ADP
cjfa-19613	333	4	board	board	NOUN
cjfa-19613	333	5	attributes	attribute	VERB
cjfa-19613	333	6	on	on	ADP
cjfa-19613	333	7	firm	firm	ADJ
cjfa-19613	333	8	value	value	NOUN
cjfa-19613	333	9	:	:	PUNCT
cjfa-19613	333	10	a	a	DET
cjfa-19613	333	11	case	case	NOUN
cjfa-19613	333	12	study	study	NOUN
cjfa-19613	333	13	of	of	ADP
cjfa-19613	333	14	the	the	DET
cjfa-19613	333	15	unit	unit	NOUN
cjfa-19613	333	16	trusts	trust	VERB
cjfa-19613	333	17	in	in	ADP
cjfa-19613	333	18	kenya	kenya	PROPN
cjfa-19613	333	19	.	.	PUNCT
cjfa-19613	334	1	european	european	PROPN
cjfa-19613	334	2	journal	journal	PROPN
cjfa-19613	334	3	of	of	ADP
cjfa-19613	334	4	management	management	NOUN
cjfa-19613	334	5	sciences	science	NOUN
cjfa-19613	334	6	and	and	CCONJ
cjfa-19613	334	7	economics	economic	NOUN
cjfa-19613	334	8	,	,	PUNCT
cjfa-19613	334	9	1(2	1(2	NUM
cjfa-19613	334	10	)	)	PUNCT
cjfa-19613	334	11	,	,	PUNCT
cjfa-19613	334	12	58–69	58–69	NUM
cjfa-19613	334	13	.	.	PUNCT
cjfa-19613	335	1	konar	konar	PROPN
cjfa-19613	335	2	,	,	PUNCT
cjfa-19613	335	3	s.	s.	PROPN
cjfa-19613	335	4	,	,	PUNCT
cjfa-19613	335	5	&	&	CCONJ
cjfa-19613	335	6	cohen	cohen	PROPN
cjfa-19613	335	7	,	,	PUNCT
cjfa-19613	335	8	m.a	m.a	PROPN
cjfa-19613	335	9	.	.	PROPN
cjfa-19613	335	10	(	(	PUNCT
cjfa-19613	335	11	2001	2001	NUM
cjfa-19613	335	12	)	)	PUNCT
cjfa-19613	335	13	.	.	PUNCT
cjfa-19613	336	1	does	do	VERB
cjfa-19613	336	2	the	the	DET
cjfa-19613	336	3	market	market	NOUN
cjfa-19613	336	4	value	value	NOUN
cjfa-19613	336	5	environmental	environmental	ADJ
cjfa-19613	336	6	performance	performance	NOUN
cjfa-19613	336	7	?	?	PUNCT
cjfa-19613	337	1	the	the	DET
cjfa-19613	337	2	review	review	NOUN
cjfa-19613	337	3	of	of	ADP
cjfa-19613	337	4	economics	economic	NOUN
cjfa-19613	337	5	and	and	CCONJ
cjfa-19613	337	6	statistics	statistic	NOUN
cjfa-19613	337	7	,	,	PUNCT
cjfa-19613	337	8	83(2	83(2	NUM
cjfa-19613	337	9	)	)	PUNCT
cjfa-19613	337	10	,	,	PUNCT
cjfa-19613	337	11	281–289	281–289	NUM
cjfa-19613	337	12	.	.	PUNCT
cjfa-19613	338	1	kpmg	kpmg	PROPN
cjfa-19613	338	2	(	(	PUNCT
cjfa-19613	338	3	2011	2011	NUM
cjfa-19613	338	4	)	)	PUNCT
cjfa-19613	338	5	.	.	PUNCT
cjfa-19613	339	1	kpmg	kpmg	PROPN
cjfa-19613	339	2	international	international	PROPN
cjfa-19613	339	3	survey	survey	NOUN
cjfa-19613	339	4	of	of	ADP
cjfa-19613	339	5	corporate	corporate	ADJ
cjfa-19613	339	6	responsibility	responsibility	NOUN
cjfa-19613	339	7	reporting	reporting	NOUN
cjfa-19613	339	8	,	,	PUNCT
cjfa-19613	339	9	http://www.kpmg.com	http://www.kpmg.com	X
cjfa-19613	339	10	(	(	PUNCT
cjfa-19613	339	11	accessed	access	VERB
cjfa-19613	339	12	:	:	PUNCT
cjfa-19613	339	13	01.10.2012	01.10.2012	NUM
cjfa-19613	339	14	)	)	PUNCT
cjfa-19613	339	15	.	.	PUNCT
cjfa-19613	340	1	kpmg	kpmg	PROPN
cjfa-19613	340	2	(	(	PUNCT
cjfa-19613	340	3	2015	2015	NUM
cjfa-19613	340	4	)	)	PUNCT
cjfa-19613	340	5	.	.	PUNCT
cjfa-19613	341	1	international	international	ADJ
cjfa-19613	341	2	survey	survey	NOUN
cjfa-19613	341	3	of	of	ADP
cjfa-19613	341	4	corporate	corporate	ADJ
cjfa-19613	341	5	responsibility	responsibility	NOUN
cjfa-19613	341	6	reporting	report	VERB
cjfa-19613	341	7	.	.	PUNCT
cjfa-19613	342	1	kpmg	kpmg	PROPN
cjfa-19613	342	2	global	global	ADJ
cjfa-19613	342	3	sustainability	sustainability	PROPN
cjfa-19613	342	4	services	services	PROPN
cjfa-19613	342	5	,	,	PUNCT
cjfa-19613	342	6	amsterdam	amsterdam	PROPN
cjfa-19613	342	7	.	.	PUNCT
cjfa-19613	342	8	laabs	laabs	PROPN
cjfa-19613	342	9	,	,	PUNCT
cjfa-19613	342	10	j.	j.	PROPN
cjfa-19613	342	11	(	(	PUNCT
cjfa-19613	342	12	2012	2012	NUM
cjfa-19613	342	13	)	)	PUNCT
cjfa-19613	342	14	.	.	PUNCT
cjfa-19613	343	1	what	what	PRON
cjfa-19613	343	2	is	be	AUX
cjfa-19613	343	3	your	your	PRON
cjfa-19613	343	4	business	business	NOUN
cjfa-19613	343	5	worth	worth	ADJ
cjfa-19613	343	6	?	?	PUNCT
cjfa-19613	344	1	the	the	DET
cjfa-19613	344	2	business	business	NOUN
cjfa-19613	344	3	center	center	NOUN
cjfa-19613	344	4	.	.	PUNCT
cjfa-19613	345	1	extracted	extract	VERB
cjfa-19613	345	2	from	from	ADP
cjfa-19613	345	3	http://www.businesssalecenter.com/new.page3	http://www.businesssalecenter.com/new.page3	PRON
cjfa-19613	345	4	(	(	PUNCT
cjfa-19613	345	5	accessed	access	VERB
cjfa-19613	345	6	:	:	PUNCT
cjfa-19613	345	7	01.06.2013	01.06.2013	NUM
cjfa-19613	345	8	)	)	PUNCT
cjfa-19613	345	9	.	.	PUNCT
cjfa-19613	346	1	lars	lars	PROPN
cjfa-19613	346	2	,	,	PUNCT
cjfa-19613	346	3	h.	h.	PROPN
cjfa-19613	346	4	,	,	PUNCT
cjfa-19613	346	5	henrik	henrik	PROPN
cjfa-19613	346	6	,	,	PUNCT
cjfa-19613	346	7	n.	n.	NOUN
cjfa-19613	346	8	,	,	PUNCT
cjfa-19613	346	9	&	&	CCONJ
cjfa-19613	346	10	siv	siv	PROPN
cjfa-19613	346	11	,	,	PUNCT
cjfa-19613	346	12	n.	n.	NOUN
cjfa-19613	346	13	(	(	PUNCT
cjfa-19613	346	14	2005	2005	NUM
cjfa-19613	346	15	)	)	PUNCT
cjfa-19613	346	16	.	.	PUNCT
cjfa-19613	347	1	value	value	NOUN
cjfa-19613	347	2	relevance	relevance	NOUN
cjfa-19613	347	3	of	of	ADP
cjfa-19613	347	4	environmental	environmental	ADJ
cjfa-19613	347	5	performance	performance	NOUN
cjfa-19613	347	6	.	.	PUNCT
cjfa-19613	348	1	european	european	ADJ
cjfa-19613	348	2	accounting	accounting	PROPN
cjfa-19613	348	3	review	review	PROPN
cjfa-19613	348	4	,	,	PUNCT
cjfa-19613	348	5	14(1	14(1	NUM
cjfa-19613	348	6	)	)	PUNCT
cjfa-19613	348	7	,	,	PUNCT
cjfa-19613	348	8	41–61	41–61	PROPN
cjfa-19613	348	9	.	.	PUNCT
cjfa-19613	349	1	li	li	PROPN
cjfa-19613	349	2	,	,	PUNCT
cjfa-19613	349	3	y.	y.	PROPN
cjfa-19613	349	4	,	,	PUNCT
cjfa-19613	349	5	gong	gong	PROPN
cjfa-19613	349	6	,	,	PUNCT
cjfa-19613	349	7	m.	m.	NOUN
cjfa-19613	349	8	,	,	PUNCT
cjfa-19613	349	9	zhang	zhang	PROPN
cjfa-19613	349	10	,	,	PUNCT
cjfa-19613	349	11	x.	x.	PROPN
cjfa-19613	349	12	,	,	PUNCT
cjfa-19613	349	13	&	&	CCONJ
cjfa-19613	349	14	koh	koh	PROPN
cjfa-19613	349	15	,	,	PUNCT
cjfa-19613	349	16	l.	l.	PROPN
cjfa-19613	349	17	(	(	PUNCT
cjfa-19613	349	18	2017	2017	NUM
cjfa-19613	349	19	)	)	PUNCT
cjfa-19613	349	20	.	.	PUNCT
cjfa-19613	350	1	the	the	DET
cjfa-19613	350	2	impact	impact	NOUN
cjfa-19613	350	3	of	of	ADP
cjfa-19613	350	4	environment	environment	NOUN
cjfa-19613	350	5	,	,	PUNCT
cjfa-19613	350	6	social	social	ADJ
cjfa-19613	350	7	and	and	CCONJ
cjfa-19613	350	8	governance	governance	NOUN
cjfa-19613	350	9	disclosure	disclosure	NOUN
cjfa-19613	350	10	on	on	ADP
cjfa-19613	350	11	firm	firm	ADJ
cjfa-19613	350	12	value	value	NOUN
cjfa-19613	350	13	:	:	PUNCT
cjfa-19613	350	14	the	the	DET
cjfa-19613	350	15	role	role	NOUN
cjfa-19613	350	16	of	of	ADP
cjfa-19613	350	17	ceo	ceo	NOUN
cjfa-19613	350	18	power	power	NOUN
cjfa-19613	350	19	.	.	PUNCT
cjfa-19613	351	1	the	the	DET
cjfa-19613	351	2	british	british	PROPN
cjfa-19613	351	3	accounting	accounting	PROPN
cjfa-19613	351	4	review	review	PROPN
cjfa-19613	351	5	.	.	PUNCT
cjfa-19613	352	1	https://dx.doi.org/10.1016/j.bar.2017.09.007	https://dx.doi.org/10.1016/j.bar.2017.09.007	PROPN
cjfa-19613	352	2	.	.	PROPN
cjfa-19613	353	1	okwy	okwy	PROPN
cjfa-19613	353	2	peter	peter	PROPN
cjfa-19613	353	3	okpala	okpala	PROPN
cjfa-19613	353	4	,	,	PUNCT
cjfa-19613	353	5	oluwamayowa	oluwamayowa	PROPN
cjfa-19613	353	6	olalekan	olalekan	PROPN
cjfa-19613	353	7	iredele26	iredele26	PROPN
cjfa-19613	353	8	lo	lo	PROPN
cjfa-19613	353	9	,	,	PUNCT
cjfa-19613	353	10	s.	s.	PROPN
cjfa-19613	353	11	,	,	PUNCT
cjfa-19613	353	12	&	&	CCONJ
cjfa-19613	353	13	sheu	sheu	PROPN
cjfa-19613	353	14	,	,	PUNCT
cjfa-19613	353	15	h.	h.	PROPN
cjfa-19613	353	16	(	(	PUNCT
cjfa-19613	353	17	2007	2007	NUM
cjfa-19613	353	18	)	)	PUNCT
cjfa-19613	353	19	.	.	PUNCT
cjfa-19613	353	20	is	be	AUX
cjfa-19613	353	21	corporate	corporate	ADJ
cjfa-19613	353	22	sustainability	sustainability	NOUN
cjfa-19613	353	23	a	a	DET
cjfa-19613	353	24	value	value	NOUN
cjfa-19613	353	25	-	-	PUNCT
cjfa-19613	353	26	increasing	increase	VERB
cjfa-19613	353	27	strategy	strategy	NOUN
cjfa-19613	353	28	for	for	ADP
cjfa-19613	353	29	business	business	NOUN
cjfa-19613	353	30	?	?	PUNCT
cjfa-19613	354	1	corporate	corporate	ADJ
cjfa-19613	354	2	governance	governance	NOUN
cjfa-19613	354	3	,	,	PUNCT
cjfa-19613	354	4	15(2	15(2	NUM
cjfa-19613	354	5	)	)	PUNCT
cjfa-19613	354	6	,	,	PUNCT
cjfa-19613	354	7	345–358	345–358	NUM
cjfa-19613	354	8	.	.	PUNCT
cjfa-19613	354	9	malik	malik	PROPN
cjfa-19613	354	10	,	,	PUNCT
cjfa-19613	354	11	m.	m.	NOUN
cjfa-19613	354	12	(	(	PUNCT
cjfa-19613	354	13	2014	2014	NUM
cjfa-19613	354	14	)	)	PUNCT
cjfa-19613	354	15	.	.	PUNCT
cjfa-19613	355	1	value	value	NOUN
cjfa-19613	355	2	-	-	PUNCT
cjfa-19613	355	3	enhancing	enhance	VERB
cjfa-19613	355	4	capabilities	capability	NOUN
cjfa-19613	355	5	of	of	ADP
cjfa-19613	355	6	csr	csr	NOUN
cjfa-19613	355	7	:	:	PUNCT
cjfa-19613	355	8	a	a	DET
cjfa-19613	355	9	brief	brief	ADJ
cjfa-19613	355	10	review	review	NOUN
cjfa-19613	355	11	of	of	ADP
cjfa-19613	355	12	contemporary	contemporary	PROPN
cjfa-19613	355	13	literature	literature	PROPN
cjfa-19613	355	14	.	.	PUNCT
cjfa-19613	356	1	journal	journal	PROPN
cjfa-19613	356	2	of	of	ADP
cjfa-19613	356	3	business	business	NOUN
cjfa-19613	356	4	ethics	ethic	NOUN
cjfa-19613	356	5	,	,	PUNCT
cjfa-19613	356	6	1	1	NUM
cjfa-19613	356	7	,	,	PUNCT
cjfa-19613	356	8	1–48	1–48	NOUN
cjfa-19613	356	9	.	.	PUNCT
cjfa-19613	357	1	mathuva	mathuva	PROPN
cjfa-19613	357	2	,	,	PUNCT
cjfa-19613	357	3	d.m	d.m	PROPN
cjfa-19613	357	4	.	.	PROPN
cjfa-19613	357	5	,	,	PUNCT
cjfa-19613	357	6	barako	barako	PROPN
cjfa-19613	357	7	,	,	PUNCT
cjfa-19613	357	8	d.g	d.g	PROPN
cjfa-19613	357	9	.	.	PROPN
cjfa-19613	357	10	,	,	PUNCT
cjfa-19613	357	11	&	&	CCONJ
cjfa-19613	357	12	wachira	wachira	PROPN
cjfa-19613	357	13	,	,	PUNCT
cjfa-19613	357	14	m.m	m.m	PROPN
cjfa-19613	357	15	.	.	PROPN
cjfa-19613	357	16	(	(	PUNCT
cjfa-19613	357	17	2017	2017	NUM
cjfa-19613	357	18	)	)	PUNCT
cjfa-19613	357	19	.	.	PUNCT
cjfa-19613	358	1	the	the	DET
cjfa-19613	358	2	economic	economic	ADJ
cjfa-19613	358	3	consequences	consequence	NOUN
cjfa-19613	358	4	of	of	ADP
cjfa-19613	358	5	environmental	environmental	ADJ
cjfa-19613	358	6	,	,	PUNCT
cjfa-19613	358	7	social	social	ADJ
cjfa-19613	358	8	and	and	CCONJ
cjfa-19613	358	9	governance	governance	NOUN
cjfa-19613	358	10	disclosures	disclosure	NOUN
cjfa-19613	358	11	by	by	ADP
cjfa-19613	358	12	firms	firm	NOUN
cjfa-19613	358	13	quoted	quote	VERB
cjfa-19613	358	14	on	on	ADP
cjfa-19613	358	15	the	the	DET
cjfa-19613	358	16	nairobi	nairobi	PROPN
cjfa-19613	358	17	securities	securities	PROPN
cjfa-19613	358	18	exchange	exchange	PROPN
cjfa-19613	358	19	.	.	PUNCT
cjfa-19613	359	1	african	african	ADJ
cjfa-19613	359	2	accounting	accounting	PROPN
cjfa-19613	359	3	finance	finance	PROPN
cjfa-19613	359	4	journal	journal	NOUN
cjfa-19613	359	5	,	,	PUNCT
cjfa-19613	359	6	1(1	1(1	NUM
cjfa-19613	359	7	)	)	PUNCT
cjfa-19613	359	8	,	,	PUNCT
cjfa-19613	359	9	5–28	5–28	PROPN
cjfa-19613	359	10	.	.	PUNCT
cjfa-19613	360	1	mcconnell	mcconnell	PROPN
cjfa-19613	360	2	,	,	PUNCT
cjfa-19613	360	3	j.	j.	PROPN
cjfa-19613	360	4	,	,	PUNCT
cjfa-19613	360	5	&	&	CCONJ
cjfa-19613	360	6	servaes	servaes	PROPN
cjfa-19613	360	7	,	,	PUNCT
cjfa-19613	360	8	h.	h.	PROPN
cjfa-19613	360	9	(	(	PUNCT
cjfa-19613	360	10	1990	1990	NUM
cjfa-19613	360	11	)	)	PUNCT
cjfa-19613	360	12	.	.	PUNCT
cjfa-19613	361	1	additional	additional	ADJ
cjfa-19613	361	2	evidence	evidence	NOUN
cjfa-19613	361	3	on	on	ADP
cjfa-19613	361	4	equity	equity	NOUN
cjfa-19613	361	5	ownership	ownership	NOUN
cjfa-19613	361	6	and	and	CCONJ
cjfa-19613	361	7	corporate	corporate	ADJ
cjfa-19613	361	8	value	value	NOUN
cjfa-19613	361	9	.	.	PUNCT
cjfa-19613	362	1	journal	journal	NOUN
cjfa-19613	362	2	of	of	ADP
cjfa-19613	362	3	financial	financial	ADJ
cjfa-19613	362	4	economics	economic	NOUN
cjfa-19613	362	5	,	,	PUNCT
cjfa-19613	362	6	27(2	27(2	NUM
cjfa-19613	362	7	)	)	PUNCT
cjfa-19613	362	8	,	,	PUNCT
cjfa-19613	362	9	595–612	595–612	NUM
cjfa-19613	362	10	.	.	PUNCT
cjfa-19613	363	1	michaely	michaely	PROPN
cjfa-19613	363	2	,	,	PUNCT
cjfa-19613	363	3	r.	r.	PROPN
cjfa-19613	363	4	,	,	PUNCT
cjfa-19613	363	5	&	&	CCONJ
cjfa-19613	363	6	roberts	roberts	PROPN
cjfa-19613	363	7	,	,	PUNCT
cjfa-19613	363	8	m.	m.	NOUN
cjfa-19613	363	9	(	(	PUNCT
cjfa-19613	363	10	2007	2007	NUM
cjfa-19613	363	11	)	)	PUNCT
cjfa-19613	363	12	.	.	PUNCT
cjfa-19613	364	1	dividend	dividend	NOUN
cjfa-19613	364	2	smoothing	smoothing	NOUN
cjfa-19613	364	3	,	,	PUNCT
cjfa-19613	364	4	agency	agency	NOUN
cjfa-19613	364	5	costs	cost	NOUN
cjfa-19613	364	6	,	,	PUNCT
cjfa-19613	364	7	and	and	CCONJ
cjfa-19613	364	8	information	information	NOUN
cjfa-19613	364	9	asymmetry	asymmetry	NOUN
cjfa-19613	364	10	:	:	PUNCT
cjfa-19613	364	11	lessons	lesson	NOUN
cjfa-19613	364	12	from	from	ADP
cjfa-19613	364	13	determinants	determinant	NOUN
cjfa-19613	364	14	of	of	ADP
cjfa-19613	364	15	firm	firm	ADJ
cjfa-19613	364	16	value	value	NOUN
cjfa-19613	364	17	within	within	ADP
cjfa-19613	364	18	the	the	DET
cjfa-19613	364	19	banking	banking	NOUN
cjfa-19613	364	20	industry	industry	NOUN
cjfa-19613	364	21	.	.	PUNCT
cjfa-19613	365	1	working	work	VERB
cjfa-19613	365	2	paper	paper	PROPN
cjfa-19613	365	3	cornell	cornell	PROPN
cjfa-19613	365	4	university	university	PROPN
cjfa-19613	365	5	.	.	PUNCT
cjfa-19613	366	1	new	new	PROPN
cjfa-19613	366	2	york	york	PROPN
cjfa-19613	366	3	:	:	PUNCT
cjfa-19613	367	1	ithaca	ithaca	PROPN
cjfa-19613	367	2	.	.	PUNCT
cjfa-19613	368	1	modigliani	modigliani	PROPN
cjfa-19613	368	2	,	,	PUNCT
cjfa-19613	368	3	f.	f.	PROPN
cjfa-19613	368	4	,	,	PUNCT
cjfa-19613	368	5	&	&	CCONJ
cjfa-19613	368	6	miller	miller	PROPN
cjfa-19613	368	7	,	,	PUNCT
cjfa-19613	368	8	m.h	m.h	PROPN
cjfa-19613	368	9	.	.	PROPN
cjfa-19613	368	10	(	(	PUNCT
cjfa-19613	368	11	1958	1958	NUM
cjfa-19613	368	12	)	)	PUNCT
cjfa-19613	368	13	.	.	PUNCT
cjfa-19613	369	1	the	the	DET
cjfa-19613	369	2	cost	cost	NOUN
cjfa-19613	369	3	of	of	ADP
cjfa-19613	369	4	capital	capital	NOUN
cjfa-19613	369	5	,	,	PUNCT
cjfa-19613	369	6	corporation	corporation	NOUN
cjfa-19613	369	7	taxes	taxis	NOUN
cjfa-19613	369	8	and	and	CCONJ
cjfa-19613	369	9	the	the	DET
cjfa-19613	369	10	theory	theory	NOUN
cjfa-19613	369	11	of	of	ADP
cjfa-19613	369	12	investment	investment	NOUN
cjfa-19613	369	13	.	.	PUNCT
cjfa-19613	370	1	american	american	PROPN
cjfa-19613	370	2	economic	economic	PROPN
cjfa-19613	370	3	review	review	PROPN
cjfa-19613	370	4	,	,	PUNCT
cjfa-19613	370	5	58	58	NUM
cjfa-19613	370	6	,	,	PUNCT
cjfa-19613	370	7	261–297	261–297	NUM
cjfa-19613	370	8	.	.	PUNCT
cjfa-19613	371	1	mohammed	mohammed	PROPN
cjfa-19613	371	2	,	,	PUNCT
cjfa-19613	371	3	d.u	d.u	PROPN
cjfa-19613	371	4	.	.	PROPN
cjfa-19613	371	5	,	,	PUNCT
cjfa-19613	371	6	&	&	CCONJ
cjfa-19613	371	7	abubakar	abubakar	PROPN
cjfa-19613	371	8	,	,	PUNCT
cjfa-19613	371	9	z.a	z.a	PROPN
cjfa-19613	371	10	.	.	PUNCT
cjfa-19613	371	11	(	(	PUNCT
cjfa-19613	371	12	2014	2014	NUM
cjfa-19613	371	13	)	)	PUNCT
cjfa-19613	371	14	.	.	PUNCT
cjfa-19613	372	1	the	the	DET
cjfa-19613	372	2	nexus	nexus	NOUN
cjfa-19613	372	3	between	between	ADP
cjfa-19613	372	4	corporate	corporate	ADJ
cjfa-19613	372	5	social	social	ADJ
cjfa-19613	372	6	responsibility	responsibility	NOUN
cjfa-19613	372	7	and	and	CCONJ
cjfa-19613	372	8	financial	financial	ADJ
cjfa-19613	372	9	performance	performance	NOUN
cjfa-19613	372	10	in	in	ADP
cjfa-19613	372	11	nigeria	nigeria	PROPN
cjfa-19613	372	12	research	research	NOUN
cjfa-19613	372	13	.	.	PUNCT
cjfa-19613	373	1	journal	journal	PROPN
cjfa-19613	373	2	of	of	ADP
cjfa-19613	373	3	finance	finance	NOUN
cjfa-19613	373	4	and	and	CCONJ
cjfa-19613	373	5	accounting	accounting	NOUN
cjfa-19613	373	6	,	,	PUNCT
cjfa-19613	373	7	5(10	5(10	NUM
cjfa-19613	373	8	)	)	PUNCT
cjfa-19613	373	9	,	,	PUNCT
cjfa-19613	373	10	131–137	131–137	NUM
cjfa-19613	373	11	.	.	PUNCT
cjfa-19613	374	1	morck	morck	PROPN
cjfa-19613	374	2	,	,	PUNCT
cjfa-19613	374	3	f.	f.	PROPN
cjfa-19613	374	4	,	,	PUNCT
cjfa-19613	374	5	shleifer	shleifer	VERB
cjfa-19613	374	6	.	.	PUNCT
cjfa-19613	374	7	,	,	PUNCT
cjfa-19613	374	8	g.	g.	PROPN
cjfa-19613	374	9	,	,	PUNCT
cjfa-19613	374	10	&	&	CCONJ
cjfa-19613	374	11	vashny	vashny	PROPN
cjfa-19613	374	12	,	,	PUNCT
cjfa-19613	374	13	c.	c.	PROPN
cjfa-19613	374	14	(	(	PUNCT
cjfa-19613	374	15	1988	1988	NUM
cjfa-19613	374	16	)	)	PUNCT
cjfa-19613	374	17	.	.	PUNCT
cjfa-19613	375	1	management	management	NOUN
cjfa-19613	375	2	ownership	ownership	NOUN
cjfa-19613	375	3	and	and	CCONJ
cjfa-19613	375	4	market	market	NOUN
cjfa-19613	375	5	valuation	valuation	NOUN
cjfa-19613	375	6	:	:	PUNCT
cjfa-19613	375	7	an	an	DET
cjfa-19613	375	8	empirical	empirical	ADJ
cjfa-19613	375	9	analysis	analysis	NOUN
cjfa-19613	375	10	.	.	PUNCT
cjfa-19613	376	1	journal	journal	NOUN
cjfa-19613	376	2	of	of	ADP
cjfa-19613	376	3	financial	financial	ADJ
cjfa-19613	376	4	economics	economic	NOUN
cjfa-19613	376	5	,	,	PUNCT
cjfa-19613	376	6	20(1–2	20(1–2	PROPN
cjfa-19613	376	7	)	)	PUNCT
cjfa-19613	376	8	,	,	PUNCT
cjfa-19613	376	9	293–315	293–315	NUM
cjfa-19613	376	10	.	.	PUNCT
cjfa-19613	377	1	natali	natali	PROPN
cjfa-19613	377	2	,	,	PUNCT
cjfa-19613	377	3	s.	s.	PROPN
cjfa-19613	377	4	,	,	PUNCT
cjfa-19613	377	5	lars	lars	PROPN
cjfa-19613	377	6	,	,	PUNCT
cjfa-19613	377	7	g.	g.	PROPN
cjfa-19613	377	8	,	,	PUNCT
cjfa-19613	377	9	hasseli	hasseli	PROPN
cjfa-19613	377	10	,	,	PUNCT
cjfa-19613	377	11	&	&	CCONJ
cjfa-19613	377	12	henrik	henrik	PROPN
cjfa-19613	377	13	,	,	PUNCT
cjfa-19613	377	14	n.	n.	PROPN
cjfa-19613	377	15	(	(	PUNCT
cjfa-19613	377	16	2009	2009	NUM
cjfa-19613	377	17	)	)	PUNCT
cjfa-19613	377	18	.	.	PUNCT
cjfa-19613	378	1	the	the	DET
cjfa-19613	378	2	value	value	NOUN
cjfa-19613	378	3	relevance	relevance	NOUN
cjfa-19613	378	4	of	of	ADP
cjfa-19613	378	5	environmental	environmental	ADJ
cjfa-19613	378	6	and	and	CCONJ
cjfa-19613	378	7	social	social	ADJ
cjfa-19613	378	8	performance	performance	NOUN
cjfa-19613	378	9	:	:	PUNCT
cjfa-19613	378	10	evidence	evidence	NOUN
cjfa-19613	378	11	from	from	ADP
cjfa-19613	378	12	swedish	swedish	ADJ
cjfa-19613	378	13	300	300	NUM
cjfa-19613	378	14	companies	company	NOUN
cjfa-19613	378	15	.	.	PUNCT
cjfa-19613	379	1	sustainable	sustainable	ADJ
cjfa-19613	379	2	investment	investment	NOUN
cjfa-19613	379	3	and	and	CCONJ
cjfa-19613	379	4	corporate	corporate	ADJ
cjfa-19613	379	5	governance	governance	NOUN
cjfa-19613	379	6	working	work	VERB
cjfa-19613	379	7	papers	paper	NOUN
cjfa-19613	379	8	from	from	ADP
cjfa-19613	379	9	sustainable	sustainable	ADJ
cjfa-19613	379	10	investment	investment	NOUN
cjfa-19613	379	11	research	research	NOUN
cjfa-19613	379	12	platform	platform	NOUN
cjfa-19613	379	13	,	,	PUNCT
cjfa-19613	379	14	2009/4	2009/4	NOUN
cjfa-19613	379	15	.	.	PUNCT
cjfa-19613	380	1	ngwakwe	ngwakwe	NOUN
cjfa-19613	380	2	,	,	PUNCT
cjfa-19613	380	3	c.c	c.c	PROPN
cjfa-19613	380	4	.	.	PROPN
cjfa-19613	380	5	(	(	PUNCT
cjfa-19613	380	6	2009	2009	NUM
cjfa-19613	380	7	)	)	PUNCT
cjfa-19613	380	8	.	.	PUNCT
cjfa-19613	381	1	environmental	environmental	ADJ
cjfa-19613	381	2	responsibility	responsibility	NOUN
cjfa-19613	381	3	and	and	CCONJ
cjfa-19613	381	4	firm	firm	ADJ
cjfa-19613	381	5	performance	performance	NOUN
cjfa-19613	381	6	:	:	PUNCT
cjfa-19613	381	7	evidence	evidence	NOUN
cjfa-19613	381	8	from	from	ADP
cjfa-19613	381	9	nigeria	nigeria	PROPN
cjfa-19613	381	10	.	.	PUNCT
cjfa-19613	382	1	international	international	ADJ
cjfa-19613	382	2	journal	journal	PROPN
cjfa-19613	382	3	of	of	ADP
cjfa-19613	382	4	human	human	PROPN
cjfa-19613	382	5	&	&	CCONJ
cjfa-19613	382	6	social	social	ADJ
cjfa-19613	382	7	science	science	NOUN
cjfa-19613	382	8	,	,	PUNCT
cjfa-19613	382	9	4(6	4(6	NUM
cjfa-19613	382	10	)	)	PUNCT
cjfa-19613	382	11	,	,	PUNCT
cjfa-19613	382	12	384–391	384–391	NUM
cjfa-19613	382	13	.	.	PUNCT
cjfa-19613	383	1	oba	oba	PROPN
cjfa-19613	383	2	,	,	PUNCT
cjfa-19613	383	3	v.	v.	PROPN
cjfa-19613	383	4	(	(	PUNCT
cjfa-19613	383	5	2012	2012	NUM
cjfa-19613	383	6	)	)	PUNCT
cjfa-19613	383	7	.	.	PUNCT
cjfa-19613	384	1	the	the	DET
cjfa-19613	384	2	impact	impact	NOUN
cjfa-19613	384	3	of	of	ADP
cjfa-19613	384	4	corporate	corporate	ADJ
cjfa-19613	384	5	social	social	ADJ
cjfa-19613	384	6	responsibility	responsibility	NOUN
cjfa-19613	384	7	on	on	ADP
cjfa-19613	384	8	market	market	NOUN
cjfa-19613	384	9	value	value	NOUN
cjfa-19613	384	10	of	of	ADP
cjfa-19613	384	11	quoted	quote	VERB
cjfa-19613	384	12	conglomerates	conglomerate	NOUN
cjfa-19613	384	13	in	in	ADP
cjfa-19613	384	14	nigeria	nigeria	PROPN
cjfa-19613	384	15	.	.	PUNCT
cjfa-19613	385	1	ican	ican	PROPN
cjfa-19613	385	2	journal	journal	PROPN
cjfa-19613	385	3	of	of	ADP
cjfa-19613	385	4	accounting	accounting	NOUN
cjfa-19613	385	5	and	and	CCONJ
cjfa-19613	385	6	finance	finance	NOUN
cjfa-19613	385	7	,	,	PUNCT
cjfa-19613	385	8	1(3	1(3	NUM
cjfa-19613	385	9	)	)	PUNCT
cjfa-19613	385	10	64–70	64–70	NUM
cjfa-19613	385	11	.	.	PUNCT
cjfa-19613	386	1	oba	oba	PROPN
cjfa-19613	386	2	,	,	PUNCT
cjfa-19613	386	3	v.	v.	NOUN
cjfa-19613	386	4	,	,	PUNCT
cjfa-19613	386	5	fodio	fodio	NOUN
cjfa-19613	386	6	,	,	PUNCT
cjfa-19613	386	7	m.	m.	NOUN
cjfa-19613	386	8	,	,	PUNCT
cjfa-19613	386	9	&	&	CCONJ
cjfa-19613	386	10	soje	soje	PROPN
cjfa-19613	386	11	,	,	PUNCT
cjfa-19613	386	12	b.	b.	PROPN
cjfa-19613	386	13	(	(	PUNCT
cjfa-19613	386	14	2012	2012	NUM
cjfa-19613	386	15	)	)	PUNCT
cjfa-19613	386	16	.	.	PUNCT
cjfa-19613	387	1	the	the	DET
cjfa-19613	387	2	value	value	NOUN
cjfa-19613	387	3	relevance	relevance	NOUN
cjfa-19613	387	4	of	of	ADP
cjfa-19613	387	5	environmental	environmental	ADJ
cjfa-19613	387	6	responsibility	responsibility	NOUN
cjfa-19613	387	7	information	information	NOUN
cjfa-19613	387	8	disclosure	disclosure	NOUN
cjfa-19613	387	9	in	in	ADP
cjfa-19613	387	10	nigeria	nigeria	PROPN
cjfa-19613	387	11	.	.	PUNCT
cjfa-19613	388	1	acta	acta	PROPN
cjfa-19613	388	2	universities	universities	PROPN
cjfa-19613	388	3	danubius	danubius	NOUN
cjfa-19613	388	4	,	,	PUNCT
cjfa-19613	388	5	8(6	8(6	NUM
cjfa-19613	388	6	)	)	PUNCT
cjfa-19613	388	7	,	,	PUNCT
cjfa-19613	388	8	100–113	100–113	NUM
cjfa-19613	388	9	.	.	PUNCT
cjfa-19613	389	1	o’dwyer	o’dwyer	PROPN
cjfa-19613	389	2	,	,	PUNCT
cjfa-19613	389	3	b.	b.	PROPN
cjfa-19613	389	4	(	(	PUNCT
cjfa-19613	389	5	2011	2011	NUM
cjfa-19613	389	6	)	)	PUNCT
cjfa-19613	389	7	.	.	PUNCT
cjfa-19613	390	1	managerial	managerial	ADJ
cjfa-19613	390	2	perceptions	perception	NOUN
cjfa-19613	390	3	of	of	ADP
cjfa-19613	390	4	corporate	corporate	ADJ
cjfa-19613	390	5	social	social	ADJ
cjfa-19613	390	6	disclosure	disclosure	NOUN
cjfa-19613	390	7	:	:	PUNCT
cjfa-19613	390	8	an	an	DET
cjfa-19613	390	9	irish	irish	ADJ
cjfa-19613	390	10	story	story	NOUN
cjfa-19613	390	11	.	.	PUNCT
cjfa-19613	391	1	accounting	accounting	NOUN
cjfa-19613	391	2	,	,	PUNCT
cjfa-19613	391	3	auditing	auditing	NOUN
cjfa-19613	391	4	and	and	CCONJ
cjfa-19613	391	5	accountability	accountability	NOUN
cjfa-19613	391	6	journal	journal	NOUN
cjfa-19613	391	7	,	,	PUNCT
cjfa-19613	391	8	15(3	15(3	NUM
cjfa-19613	391	9	)	)	PUNCT
cjfa-19613	391	10	,	,	PUNCT
cjfa-19613	391	11	406–436	406–436	NUM
cjfa-19613	391	12	.	.	PUNCT
cjfa-19613	392	1	owen	owen	PROPN
cjfa-19613	392	2	,	,	PUNCT
cjfa-19613	392	3	d.	d.	PROPN
cjfa-19613	392	4	(	(	PUNCT
cjfa-19613	392	5	2008	2008	NUM
cjfa-19613	392	6	)	)	PUNCT
cjfa-19613	392	7	chronicles	chronicle	NOUN
cjfa-19613	392	8	of	of	ADP
cjfa-19613	392	9	wasted	waste	VERB
cjfa-19613	392	10	time	time	NOUN
cjfa-19613	392	11	?	?	PUNCT
cjfa-19613	393	1	a	a	DET
cjfa-19613	393	2	personal	personal	ADJ
cjfa-19613	393	3	reflection	reflection	NOUN
cjfa-19613	393	4	on	on	ADP
cjfa-19613	393	5	the	the	DET
cjfa-19613	393	6	current	current	ADJ
cjfa-19613	393	7	state	state	NOUN
cjfa-19613	393	8	of	of	ADP
cjfa-19613	393	9	,	,	PUNCT
cjfa-19613	393	10	and	and	CCONJ
cjfa-19613	393	11	future	future	ADJ
cjfa-19613	393	12	prospects	prospect	NOUN
cjfa-19613	393	13	for	for	ADP
cjfa-19613	393	14	social	social	ADJ
cjfa-19613	393	15	and	and	CCONJ
cjfa-19613	393	16	environmental	environmental	ADJ
cjfa-19613	393	17	accounting	accounting	NOUN
cjfa-19613	393	18	research	research	NOUN
cjfa-19613	393	19	.	.	PUNCT
cjfa-19613	394	1	accounting	accounting	NOUN
cjfa-19613	394	2	,	,	PUNCT
cjfa-19613	394	3	auditing	auditing	NOUN
cjfa-19613	394	4	and	and	CCONJ
cjfa-19613	394	5	accountability	accountability	NOUN
cjfa-19613	394	6	journal	journal	NOUN
cjfa-19613	394	7	,	,	PUNCT
cjfa-19613	394	8	21(2	21(2	NUM
cjfa-19613	394	9	)	)	PUNCT
cjfa-19613	394	10	,	,	PUNCT
cjfa-19613	394	11	240–267	240–267	NUM
cjfa-19613	394	12	.	.	PUNCT
cjfa-19613	395	1	panwar	panwar	PROPN
cjfa-19613	395	2	,	,	PUNCT
cjfa-19613	395	3	r.	r.	PROPN
cjfa-19613	395	4	,	,	PUNCT
cjfa-19613	395	5	&	&	CCONJ
cjfa-19613	395	6	hansen	hansen	PROPN
cjfa-19613	395	7	,	,	PUNCT
cjfa-19613	395	8	e.n	e.n	PROPN
cjfa-19613	395	9	.	.	PROPN
cjfa-19613	395	10	(	(	PUNCT
cjfa-19613	395	11	2009	2009	NUM
cjfa-19613	395	12	)	)	PUNCT
cjfa-19613	395	13	a	a	DET
cjfa-19613	395	14	process	process	NOUN
cjfa-19613	395	15	for	for	ADP
cjfa-19613	395	16	identifying	identify	VERB
cjfa-19613	395	17	social	social	ADJ
cjfa-19613	395	18	and	and	CCONJ
cjfa-19613	395	19	environmental	environmental	ADJ
cjfa-19613	395	20	issues	issue	NOUN
cjfa-19613	395	21	:	:	PUNCT
cjfa-19613	395	22	a	a	DET
cjfa-19613	395	23	case	case	NOUN
cjfa-19613	395	24	of	of	ADP
cjfa-19613	395	25	the	the	DET
cjfa-19613	395	26	us	us	PROPN
cjfa-19613	395	27	forest	forest	NOUN
cjfa-19613	395	28	products	product	NOUN
cjfa-19613	395	29	manufacturing	manufacturing	NOUN
cjfa-19613	395	30	industry	industry	NOUN
cjfa-19613	395	31	.	.	PUNCT
cjfa-19613	396	1	journal	journal	NOUN
cjfa-19613	396	2	of	of	ADP
cjfa-19613	396	3	public	public	ADJ
cjfa-19613	396	4	affairs	affair	NOUN
cjfa-19613	396	5	,	,	PUNCT
cjfa-19613	396	6	9(4	9(4	NUM
cjfa-19613	396	7	)	)	PUNCT
cjfa-19613	396	8	,	,	PUNCT
cjfa-19613	396	9	323–336	323–336	NUM
cjfa-19613	396	10	.	.	PUNCT
cjfa-19613	397	1	plumlee	plumlee	PROPN
cjfa-19613	397	2	,	,	PUNCT
cjfa-19613	397	3	m.	m.	NOUN
cjfa-19613	397	4	,	,	PUNCT
cjfa-19613	397	5	brown	brown	PROPN
cjfa-19613	397	6	,	,	PUNCT
cjfa-19613	397	7	d.	d.	PROPN
cjfa-19613	397	8	,	,	PUNCT
cjfa-19613	397	9	hayes	hayes	PROPN
cjfa-19613	397	10	,	,	PUNCT
cjfa-19613	397	11	r.	r.	PROPN
cjfa-19613	397	12	,	,	PUNCT
cjfa-19613	397	13	&	&	CCONJ
cjfa-19613	397	14	marshall	marshall	PROPN
cjfa-19613	397	15	,	,	PUNCT
cjfa-19613	397	16	s.	s.	PROPN
cjfa-19613	397	17	(	(	PUNCT
cjfa-19613	397	18	2010	2010	NUM
cjfa-19613	397	19	)	)	PUNCT
cjfa-19613	397	20	voluntary	voluntary	ADJ
cjfa-19613	397	21	environmental	environmental	ADJ
cjfa-19613	397	22	disclosure	disclosure	NOUN
cjfa-19613	397	23	quality	quality	NOUN
cjfa-19613	397	24	and	and	CCONJ
cjfa-19613	397	25	firm	firm	ADJ
cjfa-19613	397	26	value	value	NOUN
cjfa-19613	397	27	:	:	PUNCT
cjfa-19613	397	28	further	further	ADJ
cjfa-19613	397	29	evidence	evidence	NOUN
cjfa-19613	397	30	.	.	PUNCT
cjfa-19613	398	1	journal	journal	NOUN
cjfa-19613	398	2	of	of	ADP
cjfa-19613	398	3	accounting	accounting	NOUN
cjfa-19613	398	4	and	and	CCONJ
cjfa-19613	398	5	public	public	ADJ
cjfa-19613	398	6	policy	policy	NOUN
cjfa-19613	398	7	,	,	PUNCT
cjfa-19613	398	8	34(4	34(4	NUM
cjfa-19613	398	9	)	)	PUNCT
cjfa-19613	398	10	,	,	PUNCT
cjfa-19613	398	11	336–361	336–361	NUM
cjfa-19613	398	12	.	.	PUNCT
cjfa-19613	399	1	qui	qui	X
cjfa-19613	399	2	,	,	PUNCT
cjfa-19613	399	3	y.	y.	PROPN
cjfa-19613	399	4	,	,	PUNCT
cjfa-19613	399	5	shaukat	shaukat	PROPN
cjfa-19613	399	6	,	,	PUNCT
cjfa-19613	399	7	a.	a.	PROPN
cjfa-19613	399	8	,	,	PUNCT
cjfa-19613	399	9	&	&	CCONJ
cjfa-19613	399	10	tharyan	tharyan	PROPN
cjfa-19613	399	11	,	,	PUNCT
cjfa-19613	399	12	r.	r.	PROPN
cjfa-19613	399	13	(	(	PUNCT
cjfa-19613	399	14	2016	2016	NUM
cjfa-19613	399	15	)	)	PUNCT
cjfa-19613	399	16	.	.	PUNCT
cjfa-19613	400	1	environmental	environmental	ADJ
cjfa-19613	400	2	and	and	CCONJ
cjfa-19613	400	3	social	social	ADJ
cjfa-19613	400	4	disclosure	disclosure	NOUN
cjfa-19613	400	5	:	:	PUNCT
cjfa-19613	400	6	link	link	VERB
cjfa-19613	400	7	with	with	ADP
cjfa-19613	400	8	corporate	corporate	ADJ
cjfa-19613	400	9	financial	financial	ADJ
cjfa-19613	400	10	performance	performance	NOUN
cjfa-19613	400	11	.	.	PUNCT
cjfa-19613	401	1	the	the	DET
cjfa-19613	401	2	british	british	PROPN
cjfa-19613	401	3	accounting	accounting	PROPN
cjfa-19613	401	4	review	review	PROPN
cjfa-19613	401	5	,	,	PUNCT
cjfa-19613	401	6	48	48	NUM
cjfa-19613	401	7	,	,	PUNCT
cjfa-19613	401	8	102–116	102–116	NUM
cjfa-19613	401	9	.	.	PUNCT
cjfa-19613	402	1	corporate	corporate	ADJ
cjfa-19613	402	2	social	social	ADJ
cjfa-19613	402	3	and	and	CCONJ
cjfa-19613	402	4	environmental	environmental	ADJ
cjfa-19613	402	5	disclosures	disclosure	NOUN
cjfa-19613	402	6	…	…	PUNCT
cjfa-19613	402	7	27	27	NUM
cjfa-19613	402	8	rockness	rockness	NOUN
cjfa-19613	402	9	,	,	PUNCT
cjfa-19613	402	10	j	j	PROPN
cjfa-19613	402	11	,	,	PUNCT
cjfa-19613	402	12	schlachter	schlachter	NOUN
cjfa-19613	402	13	,	,	PUNCT
cjfa-19613	402	14	p.	p.	PROPN
cjfa-19613	402	15	,	,	PUNCT
cjfa-19613	402	16	&	&	CCONJ
cjfa-19613	402	17	rockness	rockness	PROPN
cjfa-19613	402	18	,	,	PUNCT
cjfa-19613	402	19	h.	h.	PROPN
cjfa-19613	402	20	(	(	PUNCT
cjfa-19613	402	21	1986	1986	NUM
cjfa-19613	402	22	)	)	PUNCT
cjfa-19613	402	23	.	.	PUNCT
cjfa-19613	403	1	hazardous	hazardous	ADJ
cjfa-19613	403	2	waste	waste	NOUN
cjfa-19613	403	3	disposal	disposal	NOUN
cjfa-19613	403	4	,	,	PUNCT
cjfa-19613	403	5	corporate	corporate	ADJ
cjfa-19613	403	6	disclosure	disclosure	NOUN
cjfa-19613	403	7	and	and	CCONJ
cjfa-19613	403	8	financial	financial	ADJ
cjfa-19613	403	9	performance	performance	NOUN
cjfa-19613	403	10	.	.	PUNCT
cjfa-19613	404	1	journal	journal	NOUN
cjfa-19613	404	2	of	of	ADP
cjfa-19613	404	3	business	business	NOUN
cjfa-19613	404	4	finance	finance	NOUN
cjfa-19613	404	5	and	and	CCONJ
cjfa-19613	404	6	accounting	accounting	NOUN
cjfa-19613	404	7	,	,	PUNCT
cjfa-19613	404	8	12	12	NUM
cjfa-19613	404	9	,	,	PUNCT
cjfa-19613	404	10	339–354	339–354	NUM
cjfa-19613	404	11	.	.	PUNCT
cjfa-19613	405	1	schadewitz	schadewitz	PROPN
cjfa-19613	405	2	,	,	PUNCT
cjfa-19613	405	3	h.	h.	PROPN
cjfa-19613	405	4	,	,	PUNCT
cjfa-19613	405	5	&	&	CCONJ
cjfa-19613	405	6	niskala	niskala	PROPN
cjfa-19613	405	7	,	,	PUNCT
cjfa-19613	405	8	m.	m.	NOUN
cjfa-19613	405	9	(	(	PUNCT
cjfa-19613	405	10	2010	2010	NUM
cjfa-19613	405	11	)	)	PUNCT
cjfa-19613	405	12	.	.	PUNCT
cjfa-19613	406	1	communication	communication	NOUN
cjfa-19613	406	2	via	via	ADP
cjfa-19613	406	3	responsibility	responsibility	NOUN
cjfa-19613	406	4	reporting	reporting	NOUN
cjfa-19613	406	5	and	and	CCONJ
cjfa-19613	406	6	effects	effect	NOUN
cjfa-19613	406	7	on	on	ADP
cjfa-19613	406	8	firm	firm	ADJ
cjfa-19613	406	9	value	value	NOUN
cjfa-19613	406	10	in	in	ADP
cjfa-19613	406	11	finland	finland	PROPN
cjfa-19613	406	12	.	.	PUNCT
cjfa-19613	407	1	corporate	corporate	ADJ
cjfa-19613	407	2	responsibility	responsibility	NOUN
cjfa-19613	407	3	and	and	CCONJ
cjfa-19613	407	4	environmental	environmental	ADJ
cjfa-19613	407	5	management	management	NOUN
cjfa-19613	407	6	,	,	PUNCT
cjfa-19613	407	7	17(2	17(2	NUM
cjfa-19613	407	8	)	)	PUNCT
cjfa-19613	407	9	,	,	PUNCT
cjfa-19613	407	10	83–93	83–93	NUM
cjfa-19613	407	11	.	.	PUNCT
cjfa-19613	408	1	shil	shil	PROPN
cjfa-19613	408	2	,	,	PUNCT
cjfa-19613	408	3	n.c	n.c	PROPN
cjfa-19613	408	4	.	.	PROPN
cjfa-19613	408	5	,	,	PUNCT
cjfa-19613	408	6	&	&	CCONJ
cjfa-19613	408	7	paramanik	paramanik	PROPN
cjfa-19613	408	8	,	,	PUNCT
cjfa-19613	408	9	a.k	a.k	PROPN
cjfa-19613	408	10	.	.	PROPN
cjfa-19613	408	11	(	(	PUNCT
cjfa-19613	408	12	2009	2009	NUM
cjfa-19613	408	13	)	)	PUNCT
cjfa-19613	408	14	.	.	PUNCT
cjfa-19613	409	1	a	a	DET
cjfa-19613	409	2	look	look	NOUN
cjfa-19613	409	3	into	into	ADP
cjfa-19613	409	4	the	the	DET
cjfa-19613	409	5	disclosure	disclosure	NOUN
cjfa-19613	409	6	improvements	improvement	NOUN
cjfa-19613	409	7	for	for	ADP
cjfa-19613	409	8	csr	csr	NOUN
cjfa-19613	409	9	reporting	reporting	NOUN
cjfa-19613	409	10	in	in	ADP
cjfa-19613	409	11	bangladesh	bangladesh	NOUN
cjfa-19613	409	12	.	.	PUNCT
cjfa-19613	410	1	malaysia	malaysia	PROPN
cjfa-19613	410	2	accounting	accounting	PROPN
cjfa-19613	410	3	review	review	PROPN
cjfa-19613	410	4	,	,	PUNCT
cjfa-19613	410	5	8(2	8(2	NUM
cjfa-19613	410	6	)	)	PUNCT
cjfa-19613	410	7	,	,	PUNCT
cjfa-19613	410	8	67–83	67–83	NUM
cjfa-19613	410	9	.	.	PUNCT
cjfa-19613	411	1	shin	shin	NOUN
cjfa-19613	411	2	-	-	PUNCT
cjfa-19613	411	3	ping	ping	PROPN
cjfa-19613	411	4	,	,	PUNCT
cjfa-19613	411	5	l.	l.	PROPN
cjfa-19613	411	6	,	,	PUNCT
cjfa-19613	411	7	&	&	CCONJ
cjfa-19613	411	8	hui	hui	PROPN
cjfa-19613	411	9	-	-	PUNCT
cjfa-19613	411	10	ju	ju	PROPN
cjfa-19613	411	11	,	,	PUNCT
cjfa-19613	411	12	c.	c.	PROPN
cjfa-19613	411	13	(	(	PUNCT
cjfa-19613	411	14	2011	2011	NUM
cjfa-19613	411	15	)	)	PUNCT
cjfa-19613	411	16	.	.	PUNCT
cjfa-19613	412	1	corporate	corporate	ADJ
cjfa-19613	412	2	governance	governance	NOUN
cjfa-19613	412	3	and	and	CCONJ
cjfa-19613	412	4	firm	firm	ADJ
cjfa-19613	412	5	value	value	NOUN
cjfa-19613	412	6	as	as	ADP
cjfa-19613	412	7	determinants	determinant	NOUN
cjfa-19613	412	8	of	of	ADP
cjfa-19613	412	9	chief	chief	ADJ
cjfa-19613	412	10	executive	executive	ADJ
cjfa-19613	412	11	officers	officer	NOUN
cjfa-19613	412	12	compensation	compensation	PROPN
cjfa-19613	412	13	in	in	ADP
cjfa-19613	412	14	taiwan	taiwan	PROPN
cjfa-19613	412	15	:	:	PUNCT
cjfa-19613	413	1	2sls	2sls	NOUN
cjfa-19613	413	2	for	for	ADP
cjfa-19613	413	3	panel	panel	NOUN
cjfa-19613	413	4	data	datum	NOUN
cjfa-19613	413	5	model	model	NOUN
cjfa-19613	413	6	.	.	PUNCT
cjfa-19613	414	1	management	management	NOUN
cjfa-19613	414	2	research	research	PROPN
cjfa-19613	414	3	review	review	PROPN
cjfa-19613	414	4	,	,	PUNCT
cjfa-19613	414	5	341(3	341(3	NUM
cjfa-19613	414	6	)	)	PUNCT
cjfa-19613	414	7	,	,	PUNCT
cjfa-19613	414	8	252–265	252–265	NUM
cjfa-19613	414	9	.	.	PUNCT
cjfa-19613	415	1	smith	smith	PROPN
cjfa-19613	415	2	,	,	PUNCT
cjfa-19613	415	3	c.w	c.w	PROPN
cjfa-19613	415	4	.	.	PROPN
cjfa-19613	415	5	,	,	PUNCT
cjfa-19613	415	6	&	&	CCONJ
cjfa-19613	415	7	watts	watts	PROPN
cjfa-19613	415	8	,	,	PUNCT
cjfa-19613	415	9	r.l	r.l	PROPN
cjfa-19613	415	10	.	.	PROPN
cjfa-19613	415	11	(	(	PUNCT
cjfa-19613	415	12	1992	1992	NUM
cjfa-19613	415	13	)	)	PUNCT
cjfa-19613	415	14	.	.	PUNCT
cjfa-19613	416	1	investment	investment	NOUN
cjfa-19613	416	2	opportunity	opportunity	NOUN
cjfa-19613	416	3	set	set	NOUN
cjfa-19613	416	4	and	and	CCONJ
cjfa-19613	416	5	corporate	corporate	ADJ
cjfa-19613	416	6	financing	financing	NOUN
cjfa-19613	416	7	,	,	PUNCT
cjfa-19613	416	8	dividend	dividend	NOUN
cjfa-19613	416	9	and	and	CCONJ
cjfa-19613	416	10	compensation	compensation	NOUN
cjfa-19613	416	11	policy	policy	NOUN
cjfa-19613	416	12	.	.	PUNCT
cjfa-19613	417	1	journal	journal	NOUN
cjfa-19613	417	2	of	of	ADP
cjfa-19613	417	3	financial	financial	ADJ
cjfa-19613	417	4	economics	economic	NOUN
cjfa-19613	417	5	,	,	PUNCT
cjfa-19613	417	6	32(3	32(3	NUM
cjfa-19613	417	7	)	)	PUNCT
cjfa-19613	417	8	,	,	PUNCT
cjfa-19613	417	9	263–292	263–292	NUM
cjfa-19613	417	10	.	.	PUNCT
cjfa-19613	418	1	taufik	taufik	PROPN
cjfa-19613	418	2	,	,	PUNCT
cjfa-19613	418	3	r.	r.	PROPN
cjfa-19613	418	4	,	,	PUNCT
cjfa-19613	418	5	widyastuti	widyastuti	NOUN
cjfa-19613	418	6	,	,	PUNCT
cjfa-19613	418	7	t.	t.	PROPN
cjfa-19613	418	8	,	,	PUNCT
cjfa-19613	418	9	&	&	CCONJ
cjfa-19613	418	10	yam	yam	PROPN
cjfa-19613	418	11	,	,	PUNCT
cjfa-19613	418	12	j.h	j.h	PROPN
cjfa-19613	418	13	.	.	PROPN
cjfa-19613	418	14	(	(	PUNCT
cjfa-19613	418	15	2017	2017	NUM
cjfa-19613	418	16	)	)	PUNCT
cjfa-19613	418	17	.	.	PUNCT
cjfa-19613	419	1	impact	impact	NOUN
cjfa-19613	419	2	of	of	ADP
cjfa-19613	419	3	good	good	ADJ
cjfa-19613	419	4	corporate	corporate	ADJ
cjfa-19613	419	5	governance	governance	NOUN
cjfa-19613	419	6	,	,	PUNCT
cjfa-19613	419	7	intellectual	intellectual	ADJ
cjfa-19613	419	8	capital	capital	NOUN
cjfa-19613	419	9	and	and	CCONJ
cjfa-19613	419	10	firm	firm	ADJ
cjfa-19613	419	11	policy	policy	NOUN
cjfa-19613	419	12	on	on	ADP
cjfa-19613	419	13	firm	firm	ADJ
cjfa-19613	419	14	performance	performance	NOUN
cjfa-19613	419	15	(	(	PUNCT
cjfa-19613	419	16	empirical	empirical	ADJ
cjfa-19613	419	17	study	study	NOUN
cjfa-19613	419	18	of	of	ADP
cjfa-19613	419	19	indonesian	indonesian	ADJ
cjfa-19613	419	20	commercial	commercial	ADJ
cjfa-19613	419	21	banks	bank	NOUN
cjfa-19613	419	22	listed	list	VERB
cjfa-19613	419	23	on	on	ADP
cjfa-19613	419	24	indonesian	indonesian	ADJ
cjfa-19613	419	25	stock	stock	PROPN
cjfa-19613	419	26	exchange	exchange	PROPN
cjfa-19613	419	27	(	(	PUNCT
cjfa-19613	419	28	idx	idx	PROPN
cjfa-19613	419	29	)	)	PUNCT
cjfa-19613	419	30	on	on	ADP
cjfa-19613	419	31	2010–2015	2010–2015	NUM
cjfa-19613	419	32	)	)	PUNCT
cjfa-19613	419	33	.	.	PUNCT
cjfa-19613	420	1	international	international	ADJ
cjfa-19613	420	2	journal	journal	NOUN
cjfa-19613	420	3	of	of	ADP
cjfa-19613	420	4	advanced	advanced	ADJ
cjfa-19613	420	5	scientific	scientific	ADJ
cjfa-19613	420	6	research	research	NOUN
cjfa-19613	420	7	and	and	CCONJ
cjfa-19613	420	8	development	development	NOUN
cjfa-19613	420	9	,	,	PUNCT
cjfa-19613	420	10	4(3	4(3	NUM
cjfa-19613	420	11	)	)	PUNCT
cjfa-19613	420	12	,	,	PUNCT
cjfa-19613	420	13	11–30	11–30	NUM
cjfa-19613	420	14	.	.	PUNCT
cjfa-19613	421	1	turnbull	turnbull	PROPN
cjfa-19613	421	2	,	,	PUNCT
cjfa-19613	421	3	s.	s.	PROPN
cjfa-19613	421	4	(	(	PUNCT
cjfa-19613	421	5	1997	1997	NUM
cjfa-19613	421	6	)	)	PUNCT
cjfa-19613	421	7	.	.	PUNCT
cjfa-19613	422	1	corporate	corporate	ADJ
cjfa-19613	422	2	governance	governance	NOUN
cjfa-19613	422	3	:	:	PUNCT
cjfa-19613	422	4	its	its	PRON
cjfa-19613	422	5	scope	scope	NOUN
cjfa-19613	422	6	,	,	PUNCT
cjfa-19613	422	7	concerns	concern	NOUN
cjfa-19613	422	8	and	and	CCONJ
cjfa-19613	422	9	theories	theory	NOUN
cjfa-19613	422	10	.	.	PUNCT
cjfa-19613	423	1	corporate	corporate	ADJ
cjfa-19613	423	2	governance	governance	NOUN
cjfa-19613	423	3	,	,	PUNCT
cjfa-19613	423	4	5(4	5(4	NUM
cjfa-19613	423	5	)	)	PUNCT
cjfa-19613	423	6	,	,	PUNCT
cjfa-19613	423	7	180–205	180–205	NUM
cjfa-19613	423	8	.	.	PUNCT
cjfa-19613	424	1	uwuigbe	uwuigbe	NOUN
cjfa-19613	424	2	,	,	PUNCT
cjfa-19613	424	3	u.	u.	PROPN
cjfa-19613	424	4	,	,	PUNCT
cjfa-19613	424	5	uwuigbe	uwuigbe	PROPN
cjfa-19613	424	6	,	,	PUNCT
cjfa-19613	424	7	o.r	o.r	PROPN
cjfa-19613	424	8	.	.	PROPN
cjfa-19613	424	9	,	,	PUNCT
cjfa-19613	424	10	&	&	CCONJ
cjfa-19613	424	11	ajayi	ajayi	PROPN
cjfa-19613	424	12	,	,	PUNCT
cjfa-19613	424	13	o.a	o.a	PROPN
cjfa-19613	424	14	.	.	PROPN
cjfa-19613	424	15	(	(	PUNCT
cjfa-19613	424	16	2011	2011	NUM
cjfa-19613	424	17	)	)	PUNCT
cjfa-19613	424	18	.	.	PUNCT
cjfa-19613	425	1	corporate	corporate	ADJ
cjfa-19613	425	2	social	social	ADJ
cjfa-19613	425	3	responsibility	responsibility	NOUN
cjfa-19613	425	4	disclosures	disclosure	NOUN
cjfa-19613	425	5	by	by	ADP
cjfa-19613	425	6	environmentally	environmentally	ADV
cjfa-19613	425	7	visible	visible	ADJ
cjfa-19613	425	8	corporations	corporation	NOUN
cjfa-19613	425	9	:	:	PUNCT
cjfa-19613	425	10	a	a	DET
cjfa-19613	425	11	study	study	NOUN
cjfa-19613	425	12	of	of	ADP
cjfa-19613	425	13	selected	select	VERB
cjfa-19613	425	14	firms	firm	NOUN
cjfa-19613	425	15	in	in	ADP
cjfa-19613	425	16	nigeria	nigeria	PROPN
cjfa-19613	425	17	.	.	PUNCT
cjfa-19613	426	1	european	european	PROPN
cjfa-19613	426	2	journal	journal	PROPN
cjfa-19613	426	3	of	of	ADP
cjfa-19613	426	4	business	business	NOUN
cjfa-19613	426	5	and	and	CCONJ
cjfa-19613	426	6	management	management	NOUN
cjfa-19613	426	7	,	,	PUNCT
cjfa-19613	426	8	3(9	3(9	NUM
cjfa-19613	426	9	)	)	PUNCT
cjfa-19613	426	10	,	,	PUNCT
cjfa-19613	426	11	9–11	9–11	PROPN
cjfa-19613	426	12	.	.	PUNCT
cjfa-19613	427	1	wahba	wahba	PROPN
cjfa-19613	427	2	,	,	PUNCT
cjfa-19613	427	3	h.	h.	PROPN
cjfa-19613	427	4	(	(	PUNCT
cjfa-19613	427	5	2008	2008	NUM
cjfa-19613	427	6	)	)	PUNCT
cjfa-19613	427	7	.	.	PUNCT
cjfa-19613	428	1	does	do	VERB
cjfa-19613	428	2	the	the	DET
cjfa-19613	428	3	market	market	NOUN
cjfa-19613	428	4	value	value	NOUN
cjfa-19613	428	5	corporate	corporate	ADJ
cjfa-19613	428	6	environmental	environmental	ADJ
cjfa-19613	428	7	responsibility	responsibility	NOUN
cjfa-19613	428	8	?	?	PUNCT
cjfa-19613	429	1	an	an	DET
cjfa-19613	429	2	empirical	empirical	ADJ
cjfa-19613	429	3	examination	examination	NOUN
cjfa-19613	429	4	.	.	PUNCT
cjfa-19613	430	1	corporate	corporate	ADJ
cjfa-19613	430	2	social	social	ADJ
cjfa-19613	430	3	responsibility	responsibility	NOUN
cjfa-19613	430	4	and	and	CCONJ
cjfa-19613	430	5	environmental	environmental	ADJ
cjfa-19613	430	6	management	management	NOUN
cjfa-19613	430	7	,	,	PUNCT
cjfa-19613	430	8	15(2	15(2	NUM
cjfa-19613	430	9	)	)	PUNCT
cjfa-19613	430	10	,	,	PUNCT
cjfa-19613	430	11	89–99	89–99	NUM
cjfa-19613	430	12	.	.	PUNCT
cjfa-19613	431	1	walley	walley	PROPN
cjfa-19613	431	2	,	,	PUNCT
cjfa-19613	431	3	n.	n.	NOUN
cjfa-19613	431	4	,	,	PUNCT
cjfa-19613	431	5	&	&	CCONJ
cjfa-19613	431	6	whitehead	whitehead	PROPN
cjfa-19613	431	7	,	,	PUNCT
cjfa-19613	431	8	b.	b.	PROPN
cjfa-19613	431	9	(	(	PUNCT
cjfa-19613	431	10	1994	1994	NUM
cjfa-19613	431	11	)	)	PUNCT
cjfa-19613	431	12	.	.	PUNCT
cjfa-19613	432	1	it	it	PRON
cjfa-19613	432	2	’s	’	VERB
cjfa-19613	432	3	not	not	PART
cjfa-19613	432	4	easy	easy	ADJ
cjfa-19613	432	5	to	to	PART
cjfa-19613	432	6	be	be	AUX
cjfa-19613	432	7	green	green	ADJ
cjfa-19613	432	8	.	.	PUNCT
cjfa-19613	433	1	harvard	harvard	PROPN
cjfa-19613	433	2	business	business	PROPN
cjfa-19613	433	3	review	review	PROPN
cjfa-19613	433	4	,	,	PUNCT
cjfa-19613	433	5	3	3	NUM
cjfa-19613	433	6	,	,	PUNCT
cjfa-19613	433	7	46–52	46–52	NUM
cjfa-19613	433	8	.	.	PUNCT
cjfa-19613	434	1	wang	wang	PROPN
cjfa-19613	434	2	,	,	PUNCT
cjfa-19613	434	3	k.	k.	PROPN
cjfa-19613	434	4	,	,	PUNCT
cjfa-19613	434	5	sewon	sewon	VERB
cjfa-19613	434	6	,	,	PUNCT
cjfa-19613	434	7	o.	o.	PROPN
cjfa-19613	434	8	,	,	PUNCT
cjfa-19613	434	9	&	&	CCONJ
cjfa-19613	434	10	claiborne	claiborne	PROPN
cjfa-19613	434	11	,	,	PUNCT
cjfa-19613	434	12	c.	c.	PROPN
cjfa-19613	434	13	(	(	PUNCT
cjfa-19613	434	14	2008	2008	NUM
cjfa-19613	434	15	)	)	PUNCT
cjfa-19613	434	16	.	.	PUNCT
cjfa-19613	435	1	determinants	determinant	NOUN
cjfa-19613	435	2	and	and	CCONJ
cjfa-19613	435	3	consequences	consequence	NOUN
cjfa-19613	435	4	of	of	ADP
cjfa-19613	435	5	voluntary	voluntary	ADJ
cjfa-19613	435	6	disclosure	disclosure	NOUN
cjfa-19613	435	7	in	in	ADP
cjfa-19613	435	8	an	an	DET
cjfa-19613	435	9	emerging	emerge	VERB
cjfa-19613	435	10	market	market	NOUN
cjfa-19613	435	11	:	:	PUNCT
cjfa-19613	435	12	evidence	evidence	NOUN
cjfa-19613	435	13	from	from	ADP
cjfa-19613	435	14	china	china	PROPN
cjfa-19613	435	15	.	.	PUNCT
cjfa-19613	436	1	journal	journal	PROPN
cjfa-19613	436	2	of	of	ADP
cjfa-19613	436	3	international	international	ADJ
cjfa-19613	436	4	account	account	NOUN
cjfa-19613	436	5	audit	audit	NOUN
cjfa-19613	436	6	tax	tax	NOUN
cjfa-19613	436	7	,	,	PUNCT
cjfa-19613	436	8	17(4	17(4	NUM
cjfa-19613	436	9	)	)	PUNCT
cjfa-19613	436	10	,	,	PUNCT
cjfa-19613	436	11	14–30	14–30	NUM
cjfa-19613	436	12	.	.	PUNCT
cjfa-19613	437	1	webb	webb	PROPN
cjfa-19613	437	2	,	,	PUNCT
cjfa-19613	437	3	l.h	l.h	PROPN
cjfa-19613	437	4	.	.	PROPN
cjfa-19613	437	5	,	,	PUNCT
cjfa-19613	437	6	cohen	cohen	PROPN
cjfa-19613	437	7	,	,	PUNCT
cjfa-19613	437	8	j.r	j.r	PROPN
cjfa-19613	437	9	.	.	PROPN
cjfa-19613	437	10	,	,	PUNCT
cjfa-19613	437	11	nath	nath	PROPN
cjfa-19613	437	12	,	,	PUNCT
cjfa-19613	437	13	l.	l.	PROPN
cjfa-19613	437	14	,	,	PUNCT
cjfa-19613	437	15	&	&	CCONJ
cjfa-19613	437	16	wood	wood	PROPN
cjfa-19613	437	17	,	,	PUNCT
cjfa-19613	437	18	d.	d.	PROPN
cjfa-19613	437	19	(	(	PUNCT
cjfa-19613	437	20	2009	2009	NUM
cjfa-19613	437	21	)	)	PUNCT
cjfa-19613	437	22	.	.	PUNCT
cjfa-19613	438	1	the	the	DET
cjfa-19613	438	2	supply	supply	NOUN
cjfa-19613	438	3	of	of	ADP
cjfa-19613	438	4	corporate	corporate	ADJ
cjfa-19613	438	5	social	social	ADJ
cjfa-19613	438	6	responsibility	responsibility	NOUN
cjfa-19613	438	7	disclosures	disclosure	NOUN
cjfa-19613	438	8	among	among	ADP
cjfa-19613	438	9	u.s	u.s	PROPN
cjfa-19613	438	10	.	.	PROPN
cjfa-19613	438	11	firms	firm	NOUN
cjfa-19613	438	12	.	.	PUNCT
cjfa-19613	439	1	journal	journal	PROPN
cjfa-19613	439	2	of	of	ADP
cjfa-19613	439	3	business	business	NOUN
cjfa-19613	439	4	ethics	ethic	NOUN
cjfa-19613	439	5	,	,	PUNCT
cjfa-19613	439	6	84	84	NUM
cjfa-19613	439	7	,	,	PUNCT
cjfa-19613	439	8	497–527	497–527	NUM
cjfa-19613	439	9	.	.	PUNCT
cjfa-19613	440	1	williams	williams	PROPN
cjfa-19613	440	2	,	,	PUNCT
cjfa-19613	440	3	s.	s.	PROPN
cjfa-19613	440	4	(	(	PUNCT
cjfa-19613	440	5	1999	1999	NUM
cjfa-19613	440	6	)	)	PUNCT
cjfa-19613	440	7	.	.	PUNCT
cjfa-19613	441	1	relationship	relationship	NOUN
cjfa-19613	441	2	between	between	ADP
cjfa-19613	441	3	intellectual	intellectual	ADJ
cjfa-19613	441	4	capital	capital	NOUN
cjfa-19613	441	5	performance	performance	NOUN
cjfa-19613	441	6	and	and	CCONJ
cjfa-19613	441	7	reporting	reporting	NOUN
cjfa-19613	441	8	related	relate	VERB
cjfa-19613	441	9	.	.	PUNCT
cjfa-19613	442	1	journal	journal	NOUN
cjfa-19613	442	2	of	of	ADP
cjfa-19613	442	3	intellectual	intellectual	ADJ
cjfa-19613	442	4	capital	capital	NOUN
cjfa-19613	442	5	,	,	PUNCT
cjfa-19613	442	6	2(3	2(3	NUM
cjfa-19613	442	7	)	)	PUNCT
cjfa-19613	442	8	,	,	PUNCT
cjfa-19613	442	9	192–203	192–203	NUM
cjfa-19613	442	10	.	.	PROPN
cjfa-19613	442	11	okwy	okwy	PROPN
cjfa-19613	442	12	peter	peter	PROPN
cjfa-19613	442	13	okpala	okpala	PROPN
cjfa-19613	442	14	,	,	PUNCT
cjfa-19613	442	15	oluwamayowa	oluwamayowa	PROPN
cjfa-19613	442	16	olalekan	olalekan	PROPN
cjfa-19613	442	17	iredele28	iredele28	PROPN
cjfa-19613	442	18	appendix	appendix	PROPN
cjfa-19613	442	19	1	1	NUM
cjfa-19613	442	20	.	.	PUNCT
cjfa-19613	443	1	variable	variable	ADJ
cjfa-19613	443	2	definitions	definition	NOUN
cjfa-19613	443	3	variable	variable	ADJ
cjfa-19613	443	4	measure	measure	NOUN
cjfa-19613	443	5	definition	definition	NOUN
cjfa-19613	443	6	sources	source	NOUN
cjfa-19613	443	7	tobin	tobin	PROPN
cjfa-19613	443	8	’s	’s	PART
cjfa-19613	443	9	q	q	PROPN
cjfa-19613	443	10	firm	firm	ADJ
cjfa-19613	443	11	value	value	NOUN
cjfa-19613	443	12	market	market	NOUN
cjfa-19613	443	13	value	value	NOUN
cjfa-19613	443	14	of	of	ADP
cjfa-19613	443	15	equity	equity	NOUN
cjfa-19613	443	16	plus	plus	CCONJ
cjfa-19613	443	17	book	book	NOUN
cjfa-19613	443	18	value	value	NOUN
cjfa-19613	443	19	of	of	ADP
cjfa-19613	443	20	total	total	ADJ
cjfa-19613	443	21	liabilities	liability	NOUN
cjfa-19613	443	22	divided	divide	VERB
cjfa-19613	443	23	by	by	ADP
cjfa-19613	443	24	total	total	ADJ
cjfa-19613	443	25	assets	asset	NOUN
cjfa-19613	443	26	.	.	PUNCT
cjfa-19613	444	1	annual	annual	ADJ
cjfa-19613	444	2	report	report	NOUN
cjfa-19613	444	3	csed	cse	VERB
cjfa-19613	444	4	corporate	corporate	ADJ
cjfa-19613	444	5	social	social	ADJ
cjfa-19613	444	6	environmental	environmental	ADJ
cjfa-19613	444	7	discosure	discosure	NOUN
cjfa-19613	444	8	a	a	DET
cjfa-19613	444	9	score	score	NOUN
cjfa-19613	444	10	of	of	ADP
cjfa-19613	444	11	(	(	PUNCT
cjfa-19613	444	12	1	1	X
cjfa-19613	444	13	)	)	PUNCT
cjfa-19613	444	14	if	if	SCONJ
cjfa-19613	444	15	the	the	DET
cjfa-19613	444	16	item	item	NOUN
cjfa-19613	444	17	is	be	AUX
cjfa-19613	444	18	reported	report	VERB
cjfa-19613	444	19	and	and	CCONJ
cjfa-19613	444	20	(	(	PUNCT
cjfa-19613	444	21	0	0	NUM
cjfa-19613	444	22	)	)	PUNCT
cjfa-19613	444	23	if	if	SCONJ
cjfa-19613	444	24	not	not	PART
cjfa-19613	444	25	reported	report	VERB
cjfa-19613	444	26	annual	annual	ADJ
cjfa-19613	444	27	reports	report	NOUN
cjfa-19613	444	28	size	size	NOUN
cjfa-19613	444	29	firm	firm	ADJ
cjfa-19613	444	30	size	size	NOUN
cjfa-19613	444	31	natural	natural	ADJ
cjfa-19613	444	32	log	log	NOUN
cjfa-19613	444	33	of	of	ADP
cjfa-19613	444	34	total	total	ADJ
cjfa-19613	444	35	asset	asset	NOUN
cjfa-19613	444	36	annual	annual	ADJ
cjfa-19613	444	37	report	report	NOUN
cjfa-19613	444	38	roe	roe	PROPN
cjfa-19613	444	39	financial	financial	ADJ
cjfa-19613	444	40	performance	performance	NOUN
cjfa-19613	444	41	income	income	NOUN
cjfa-19613	444	42	(	(	PUNCT
cjfa-19613	444	43	after	after	ADP
cjfa-19613	444	44	tax	tax	NOUN
cjfa-19613	444	45	)	)	PUNCT
cjfa-19613	444	46	before	before	ADP
cjfa-19613	444	47	extraordinary	extraordinary	ADJ
cjfa-19613	444	48	item	item	NOUN
cjfa-19613	444	49	divided	divide	VERB
cjfa-19613	444	50	by	by	ADP
cjfa-19613	444	51	total	total	ADJ
cjfa-19613	444	52	assets	asset	NOUN
cjfa-19613	444	53	annual	annual	ADJ
cjfa-19613	444	54	report	report	NOUN
cjfa-19613	444	55	bs	bs	PROPN
cjfa-19613	444	56	board	board	NOUN
cjfa-19613	444	57	size	size	NOUN
cjfa-19613	444	58	number	number	NOUN
cjfa-19613	444	59	of	of	ADP
cjfa-19613	444	60	persons	person	NOUN
cjfa-19613	444	61	on	on	ADP
cjfa-19613	444	62	the	the	DET
cjfa-19613	444	63	board	board	NOUN
cjfa-19613	444	64	annual	annual	ADJ
cjfa-19613	444	65	report	report	NOUN
cjfa-19613	444	66	lev	lev	NOUN
cjfa-19613	444	67	leverage	leverage	NOUN
cjfa-19613	444	68	wahba	wahba	NOUN
cjfa-19613	444	69	,	,	PUNCT
cjfa-19613	444	70	h.	h.	PROPN
cjfa-19613	444	71	(	(	PUNCT
cjfa-19613	444	72	2008	2008	NUM
cjfa-19613	444	73	)	)	PUNCT
cjfa-19613	444	74	.	.	PUNCT
cjfa-19613	445	1	does	do	VERB
cjfa-19613	445	2	the	the	DET
cjfa-19613	445	3	market	market	NOUN
cjfa-19613	445	4	value	value	NOUN
cjfa-19613	445	5	corporate	corporate	ADJ
cjfa-19613	445	6	environmental	environmental	ADJ
cjfa-19613	445	7	responsibility	responsibility	NOUN
cjfa-19613	445	8	?	?	PUNCT
cjfa-19613	446	1	an	an	DET
cjfa-19613	446	2	empirical	empirical	ADJ
cjfa-19613	446	3	examination	examination	NOUN
cjfa-19613	446	4	.	.	PUNCT
cjfa-19613	447	1	corporate	corporate	ADJ
cjfa-19613	447	2	social	social	ADJ
cjfa-19613	447	3	responsibility	responsibility	NOUN
cjfa-19613	447	4	and	and	CCONJ
cjfa-19613	447	5	environmental	environmental	ADJ
cjfa-19613	447	6	management	management	NOUN
cjfa-19613	447	7	,	,	PUNCT
cjfa-19613	447	8	15(2	15(2	NUM
cjfa-19613	447	9	)	)	PUNCT
cjfa-19613	447	10	,	,	PUNCT
cjfa-19613	447	11	89–99	89–99	NUM
cjfa-19613	447	12	.	.	PUNCT
cjfa-19613	448	1	walley	walley	PROPN
cjfa-19613	448	2	,	,	PUNCT
cjfa-19613	448	3	n.	n.	NOUN
cjfa-19613	448	4	,	,	PUNCT
cjfa-19613	448	5	&	&	CCONJ
cjfa-19613	448	6	whitehead	whitehead	PROPN
cjfa-19613	448	7	,	,	PUNCT
cjfa-19613	448	8	b	b	PROPN
cjfa-19613	448	9	(	(	PUNCT
cjfa-19613	448	10	1994	1994	NUM
cjfa-19613	448	11	)	)	PUNCT
cjfa-19613	448	12	.	.	PUNCT
cjfa-19613	449	1	it	it	PRON
cjfa-19613	449	2	’s	’	VERB
cjfa-19613	449	3	not	not	PART
cjfa-19613	449	4	easy	easy	ADJ
cjfa-19613	449	5	to	to	PART
cjfa-19613	449	6	be	be	AUX
cjfa-19613	449	7	green	green	ADJ
cjfa-19613	449	8	.	.	PUNCT
cjfa-19613	450	1	harvard	harvard	PROPN
cjfa-19613	450	2	business	business	PROPN
cjfa-19613	450	3	review	review	PROPN
cjfa-19613	450	4	,	,	PUNCT
cjfa-19613	450	5	3	3	NUM
cjfa-19613	450	6	,	,	PUNCT
cjfa-19613	450	7	46–52	46–52	NUM
cjfa-19613	450	8	.	.	PUNCT
cjfa-19613	451	1	wang	wang	PROPN
cjfa-19613	451	2	,	,	PUNCT
cjfa-19613	451	3	k.	k.	PROPN
cjfa-19613	451	4	,	,	PUNCT
cjfa-19613	451	5	sewon	sewon	VERB
cjfa-19613	451	6	,	,	PUNCT
cjfa-19613	451	7	o.	o.	PROPN
cjfa-19613	451	8	,	,	PUNCT
cjfa-19613	451	9	&	&	CCONJ
cjfa-19613	451	10	claiborne	claiborne	PROPN
cjfa-19613	451	11	,	,	PUNCT
cjfa-19613	451	12	c.	c.	PROPN
cjfa-19613	451	13	(	(	PUNCT
cjfa-19613	451	14	2008	2008	NUM
cjfa-19613	451	15	)	)	PUNCT
cjfa-19613	451	16	.	.	PUNCT
cjfa-19613	452	1	determinants	determinant	NOUN
cjfa-19613	452	2	and	and	CCONJ
cjfa-19613	452	3	consequences	consequence	NOUN
cjfa-19613	452	4	of	of	ADP
cjfa-19613	452	5	voluntary	voluntary	ADJ
cjfa-19613	452	6	disclosure	disclosure	NOUN
cjfa-19613	452	7	in	in	ADP
cjfa-19613	452	8	an	an	DET
cjfa-19613	452	9	emerging	emerge	VERB
cjfa-19613	452	10	market	market	NOUN
cjfa-19613	452	11	:	:	PUNCT
cjfa-19613	452	12	evidence	evidence	NOUN
cjfa-19613	452	13	from	from	ADP
cjfa-19613	452	14	china	china	PROPN
cjfa-19613	452	15	.	.	PUNCT
cjfa-19613	453	1	journal	journal	PROPN
cjfa-19613	453	2	of	of	ADP
cjfa-19613	453	3	international	international	ADJ
cjfa-19613	453	4	account	account	NOUN
cjfa-19613	453	5	audit	audit	NOUN
cjfa-19613	453	6	tax	tax	NOUN
cjfa-19613	453	7	,	,	PUNCT
cjfa-19613	453	8	17(4	17(4	NUM
cjfa-19613	453	9	)	)	PUNCT
cjfa-19613	453	10	,	,	PUNCT
cjfa-19613	453	11	14–30	14–30	NUM
cjfa-19613	453	12	.	.	PUNCT
cjfa-19613	454	1	webb	webb	PROPN
cjfa-19613	454	2	,	,	PUNCT
cjfa-19613	454	3	l.h	l.h	PROPN
cjfa-19613	454	4	.	.	PROPN
cjfa-19613	454	5	,	,	PUNCT
cjfa-19613	454	6	cohen	cohen	PROPN
cjfa-19613	454	7	,	,	PUNCT
cjfa-19613	454	8	j.r	j.r	PROPN
cjfa-19613	454	9	.	.	PROPN
cjfa-19613	454	10	,	,	PUNCT
cjfa-19613	454	11	nath	nath	PROPN
cjfa-19613	454	12	,	,	PUNCT
cjfa-19613	454	13	l.	l.	PROPN
cjfa-19613	454	14	,	,	PUNCT
cjfa-19613	454	15	&	&	CCONJ
cjfa-19613	454	16	wood	wood	PROPN
cjfa-19613	454	17	,	,	PUNCT
cjfa-19613	454	18	d.	d.	PROPN
cjfa-19613	454	19	(	(	PUNCT
cjfa-19613	454	20	2009	2009	NUM
cjfa-19613	454	21	)	)	PUNCT
cjfa-19613	454	22	.	.	PUNCT
cjfa-19613	455	1	the	the	DET
cjfa-19613	455	2	supply	supply	NOUN
cjfa-19613	455	3	of	of	ADP
cjfa-19613	455	4	corporate	corporate	ADJ
cjfa-19613	455	5	social	social	ADJ
cjfa-19613	455	6	responsibility	responsibility	NOUN
cjfa-19613	455	7	disclosures	disclosure	NOUN
cjfa-19613	455	8	among	among	ADP
cjfa-19613	455	9	u.s	u.s	PROPN
cjfa-19613	455	10	.	.	PROPN
cjfa-19613	455	11	firms	firm	NOUN
cjfa-19613	455	12	.	.	PUNCT
cjfa-19613	456	1	journal	journal	PROPN
cjfa-19613	456	2	of	of	ADP
cjfa-19613	456	3	business	business	NOUN
cjfa-19613	456	4	ethics	ethic	NOUN
cjfa-19613	456	5	,	,	PUNCT
cjfa-19613	456	6	84	84	NUM
cjfa-19613	456	7	,	,	PUNCT
cjfa-19613	456	8	497–527	497–527	NUM
cjfa-19613	456	9	.	.	PUNCT
cjfa-19613	457	1	williams	williams	PROPN
cjfa-19613	457	2	,	,	PUNCT
cjfa-19613	457	3	s.	s.	PROPN
cjfa-19613	457	4	(	(	PUNCT
cjfa-19613	457	5	1999	1999	NUM
cjfa-19613	457	6	)	)	PUNCT
cjfa-19613	457	7	.	.	PUNCT
cjfa-19613	458	1	relationship	relationship	NOUN
cjfa-19613	458	2	between	between	ADP
cjfa-19613	458	3	intellectual	intellectual	ADJ
cjfa-19613	458	4	capital	capital	NOUN
cjfa-19613	458	5	performance	performance	NOUN
cjfa-19613	458	6	and	and	CCONJ
cjfa-19613	458	7	reporting	reporting	NOUN
cjfa-19613	458	8	related	relate	VERB
cjfa-19613	458	9	.	.	PUNCT
cjfa-19613	459	1	journal	journal	NOUN
cjfa-19613	459	2	of	of	ADP
cjfa-19613	459	3	intellectual	intellectual	ADJ
cjfa-19613	459	4	capital	capital	NOUN
cjfa-19613	459	5	,	,	PUNCT
cjfa-19613	459	6	2(3	2(3	NUM
cjfa-19613	459	7	)	)	PUNCT
cjfa-19613	459	8	,	,	PUNCT
cjfa-19613	459	9	192–203	192–203	NUM
cjfa-19613	459	10	.	.	PUNCT
cjfa-19613	460	1	appendix	appendix	NOUN
cjfa-19613	460	2	1	1	NUM
cjfa-19613	460	3	.	.	PUNCT
cjfa-19613	461	1	variable	variable	ADJ
cjfa-19613	461	2	definitions	definition	NOUN
cjfa-19613	461	3	variable	variable	ADJ
cjfa-19613	461	4	measure	measure	NOUN
cjfa-19613	461	5	definition	definition	NOUN
cjfa-19613	461	6	sources	source	NOUN
cjfa-19613	461	7	tobin	tobin	PROPN
cjfa-19613	461	8	’s	’s	PART
cjfa-19613	461	9	q	q	PROPN
cjfa-19613	461	10	firm	firm	ADJ
cjfa-19613	461	11	value	value	NOUN
cjfa-19613	461	12	market	market	NOUN
cjfa-19613	461	13	value	value	NOUN
cjfa-19613	461	14	of	of	ADP
cjfa-19613	461	15	equity	equity	NOUN
cjfa-19613	461	16	plus	plus	CCONJ
cjfa-19613	461	17	book	book	NOUN
cjfa-19613	461	18	value	value	NOUN
cjfa-19613	461	19	of	of	ADP
cjfa-19613	461	20	total	total	ADJ
cjfa-19613	461	21	liabilities	liability	NOUN
cjfa-19613	461	22	divided	divide	VERB
cjfa-19613	461	23	by	by	ADP
cjfa-19613	461	24	total	total	ADJ
cjfa-19613	461	25	assets	asset	NOUN
cjfa-19613	461	26	.	.	PUNCT
cjfa-19613	462	1	annual	annual	ADJ
cjfa-19613	462	2	report	report	NOUN
cjfa-19613	462	3	csed	cse	VERB
cjfa-19613	462	4	corporate	corporate	ADJ
cjfa-19613	462	5	social	social	ADJ
cjfa-19613	462	6	environmental	environmental	ADJ
cjfa-19613	462	7	discosure	discosure	NOUN
cjfa-19613	462	8	a	a	DET
cjfa-19613	462	9	score	score	NOUN
cjfa-19613	462	10	of	of	ADP
cjfa-19613	462	11	(	(	PUNCT
cjfa-19613	462	12	1	1	X
cjfa-19613	462	13	)	)	PUNCT
cjfa-19613	462	14	if	if	SCONJ
cjfa-19613	462	15	the	the	DET
cjfa-19613	462	16	item	item	NOUN
cjfa-19613	462	17	is	be	AUX
cjfa-19613	462	18	reported	report	VERB
cjfa-19613	462	19	and	and	CCONJ
cjfa-19613	462	20	(	(	PUNCT
cjfa-19613	462	21	0	0	NUM
cjfa-19613	462	22	)	)	PUNCT
cjfa-19613	462	23	if	if	SCONJ
cjfa-19613	462	24	not	not	PART
cjfa-19613	462	25	reported	report	VERB
cjfa-19613	462	26	annual	annual	ADJ
cjfa-19613	462	27	reports	report	NOUN
cjfa-19613	462	28	size	size	NOUN
cjfa-19613	462	29	firm	firm	ADJ
cjfa-19613	462	30	size	size	NOUN
cjfa-19613	462	31	natural	natural	ADJ
cjfa-19613	462	32	log	log	NOUN
cjfa-19613	462	33	of	of	ADP
cjfa-19613	462	34	total	total	ADJ
cjfa-19613	462	35	asset	asset	NOUN
cjfa-19613	462	36	annual	annual	ADJ
cjfa-19613	462	37	report	report	NOUN
cjfa-19613	462	38	roe	roe	PROPN
cjfa-19613	462	39	financial	financial	ADJ
cjfa-19613	462	40	performance	performance	NOUN
cjfa-19613	462	41	income	income	NOUN
cjfa-19613	462	42	(	(	PUNCT
cjfa-19613	462	43	after	after	ADP
cjfa-19613	462	44	tax	tax	NOUN
cjfa-19613	462	45	)	)	PUNCT
cjfa-19613	462	46	before	before	ADP
cjfa-19613	462	47	extraordinary	extraordinary	ADJ
cjfa-19613	462	48	item	item	NOUN
cjfa-19613	462	49	divided	divide	VERB
cjfa-19613	462	50	by	by	ADP
cjfa-19613	462	51	total	total	ADJ
cjfa-19613	462	52	assets	asset	NOUN
cjfa-19613	462	53	annual	annual	ADJ
cjfa-19613	462	54	report	report	NOUN
cjfa-19613	462	55	bs	bs	PROPN
cjfa-19613	462	56	board	board	NOUN
cjfa-19613	462	57	size	size	NOUN
cjfa-19613	462	58	number	number	NOUN
cjfa-19613	462	59	of	of	ADP
cjfa-19613	462	60	persons	person	NOUN
cjfa-19613	462	61	on	on	ADP
cjfa-19613	462	62	the	the	DET
cjfa-19613	462	63	board	board	NOUN
cjfa-19613	462	64	annual	annual	ADJ
cjfa-19613	462	65	report	report	NOUN
cjfa-19613	462	66	lev	lev	NOUN
cjfa-19613	462	67	leverage	leverage	PROPN
cjfa-19613	462	68	�	�	PROPN
cjfa-19613	462	69	�	�	PROPN
cjfa-19613	462	70	�	�	PROPN
cjfa-19613	462	71	�	�	PROPN
cjfa-19613	462	72	�	�	PROPN
cjfa-19613	462	73	�	�	PROPN
cjfa-19613	462	74	�	�	PROPN
cjfa-19613	462	75	�	�	PROPN
cjfa-19613	462	76	�	�	PROPN
cjfa-19613	462	77	�	�	PROPN
cjfa-19613	462	78	�	�	PROPN
cjfa-19613	462	79	�	�	PROPN
cjfa-19613	462	80	�	�	PROPN
cjfa-19613	462	81	�	�	PROPN
cjfa-19613	462	82	�	�	PROPN
cjfa-19613	462	83	�	�	PROPN
cjfa-19613	462	84	�	�	PROPN
cjfa-19613	462	85	�	�	PROPN
cjfa-19613	462	86	�	�	PROPN
cjfa-19613	462	87	�	�	PROPN
cjfa-19613	462	88	annual	annual	ADJ
cjfa-19613	462	89	report	report	NOUN
cjfa-19613	462	90	affl	affl	VERB
cjfa-19613	462	91	affiliation	affiliation	NOUN
cjfa-19613	462	92	foreign	foreign	ADJ
cjfa-19613	462	93	company	company	NOUN
cjfa-19613	462	94	(	(	PUNCT
cjfa-19613	462	95	1	1	NUM
cjfa-19613	462	96	)	)	PUNCT
cjfa-19613	462	97	,	,	PUNCT
cjfa-19613	462	98	local	local	ADJ
cjfa-19613	462	99	(	(	PUNCT
cjfa-19613	462	100	0	0	NUM
cjfa-19613	462	101	)	)	PUNCT
cjfa-19613	462	102	annual	annual	ADJ
cjfa-19613	462	103	report	report	NOUN
cjfa-19613	462	104	ind	ind	NOUN
cjfa-19613	462	105	industry	industry	NOUN
cjfa-19613	462	106	environmental	environmental	PROPN
cjfa-19613	462	107	sensitive	sensitive	ADJ
cjfa-19613	462	108	ind	ind	NOUN
cjfa-19613	462	109	(	(	PUNCT
cjfa-19613	462	110	1	1	NUM
cjfa-19613	462	111	)	)	PUNCT
cjfa-19613	462	112	,	,	PUNCT
cjfa-19613	462	113	non	non	ADJ
cjfa-19613	462	114	-	-	ADJ
cjfa-19613	462	115	sensitive	sensitive	ADJ
cjfa-19613	462	116	industry	industry	NOUN
cjfa-19613	462	117	(	(	PUNCT
cjfa-19613	462	118	0	0	NUM
cjfa-19613	462	119	)	)	PUNCT
cjfa-19613	462	120	annual	annual	ADJ
cjfa-19613	462	121	report	report	NOUN
cjfa-19613	462	122	annual	annual	ADJ
cjfa-19613	462	123	report	report	NOUN
cjfa-19613	462	124	affl	affl	VERB
cjfa-19613	462	125	affiliation	affiliation	NOUN
cjfa-19613	462	126	foreign	foreign	ADJ
cjfa-19613	462	127	company	company	NOUN
cjfa-19613	462	128	(	(	PUNCT
cjfa-19613	462	129	1	1	NUM
cjfa-19613	462	130	)	)	PUNCT
cjfa-19613	462	131	,	,	PUNCT
cjfa-19613	462	132	local	local	ADJ
cjfa-19613	462	133	(	(	PUNCT
cjfa-19613	462	134	0	0	NUM
cjfa-19613	462	135	)	)	PUNCT
cjfa-19613	462	136	annual	annual	ADJ
cjfa-19613	462	137	report	report	NOUN
cjfa-19613	462	138	ind	ind	NOUN
cjfa-19613	462	139	industry	industry	NOUN
cjfa-19613	462	140	environmental	environmental	PROPN
cjfa-19613	462	141	sensitive	sensitive	ADJ
cjfa-19613	462	142	ind	ind	NOUN
cjfa-19613	462	143	(	(	PUNCT
cjfa-19613	462	144	1	1	NUM
cjfa-19613	462	145	)	)	PUNCT
cjfa-19613	462	146	,	,	PUNCT
cjfa-19613	462	147	non	non	ADJ
cjfa-19613	462	148	-	-	ADJ
cjfa-19613	462	149	sensitive	sensitive	ADJ
cjfa-19613	462	150	industry	industry	NOUN
cjfa-19613	462	151	(	(	PUNCT
cjfa-19613	462	152	0	0	NUM
cjfa-19613	462	153	)	)	PUNCT
cjfa-19613	462	154	annual	annual	ADJ
cjfa-19613	462	155	report	report	NOUN
cjfa-19613	462	156	s	s	PART
cjfa-19613	462	157	o	o	NOUN
cjfa-19613	462	158	u	u	NOUN
cjfa-19613	462	159	r	r	NOUN
cjfa-19613	462	160	c	c	NOUN
cjfa-19613	462	161	e	e	NOUN
cjfa-19613	462	162	:	:	PUNCT
cjfa-19613	462	163	annual	annual	ADJ
cjfa-19613	462	164	reports	report	NOUN
cjfa-19613	462	165	of	of	ADP
cjfa-19613	462	166	companies	company	NOUN
cjfa-19613	462	167	.	.	PUNCT