id	sid	tid	token	lemma	pos
cjfa-30364	1	1	date	date	NOUN
cjfa-30364	1	2	of	of	ADP
cjfa-30364	1	3	submission	submission	NOUN
cjfa-30364	1	4	:	:	PUNCT
cjfa-30364	1	5	november	november	PROPN
cjfa-30364	1	6	22	22	NUM
cjfa-30364	1	7	,	,	PUNCT
cjfa-30364	1	8	2019	2019	NUM
cjfa-30364	1	9	;	;	PUNCT
cjfa-30364	1	10	date	date	NOUN
cjfa-30364	1	11	of	of	ADP
cjfa-30364	1	12	acceptance	acceptance	NOUN
cjfa-30364	1	13	:	:	PUNCT
cjfa-30364	1	14	january	january	PROPN
cjfa-30364	1	15	9	9	NUM
cjfa-30364	1	16	,	,	PUNCT
cjfa-30364	1	17	2020	2020	NUM
cjfa-30364	1	18	.	.	PUNCT
cjfa-30364	2	1	*	*	PUNCT
cjfa-30364	2	2	contact	contact	NOUN
cjfa-30364	2	3	information	information	NOUN
cjfa-30364	2	4	:	:	PUNCT
cjfa-30364	2	5	aifuwahopeosayantin@gmail.com	aifuwahopeosayantin@gmail.com	PROPN
cjfa-30364	2	6	,	,	PUNCT
cjfa-30364	2	7	department	department	NOUN
cjfa-30364	2	8	of	of	ADP
cjfa-30364	2	9	accounting	accounting	NOUN
cjfa-30364	2	10	,	,	PUNCT
cjfa-30364	2	11	faculty	faculty	NOUN
cjfa-30364	2	12	of	of	ADP
cjfa-30364	2	13	management	management	NOUN
cjfa-30364	2	14	sciences	sciences	PROPN
cjfa-30364	2	15	,	,	PUNCT
cjfa-30364	2	16	university	university	NOUN
cjfa-30364	2	17	of	of	ADP
cjfa-30364	2	18	benin	benin	PROPN
cjfa-30364	2	19	,	,	PUNCT
cjfa-30364	2	20	benin	benin	PROPN
cjfa-30364	2	21	city	city	PROPN
cjfa-30364	2	22	,	,	PUNCT
cjfa-30364	2	23	edo	edo	PROPN
cjfa-30364	2	24	state	state	PROPN
cjfa-30364	2	25	,	,	PUNCT
cjfa-30364	2	26	nigeria	nigeria	PROPN
cjfa-30364	2	27	,	,	PUNCT
cjfa-30364	2	28	phone	phone	NOUN
cjfa-30364	2	29	:	:	PUNCT
cjfa-30364	2	30	+2348113232082	+2348113232082	NUM
cjfa-30364	2	31	;	;	PUNCT
cjfa-30364	2	32	orcid	orcid	PROPN
cjfa-30364	3	1	i	i	NOUN
cjfa-30364	3	2	d	d	NOUN
cjfa-30364	3	3	:	:	PUNCT
cjfa-30364	3	4	https://orcid.org/0000-0001-8908-6637	https://orcid.org/0000-0001-8908-6637	ADJ
cjfa-30364	3	5	.	.	PUNCT
cjfa-30364	4	1	*	*	PUNCT
cjfa-30364	4	2	*	*	PUNCT
cjfa-30364	4	3	contact	contact	NOUN
cjfa-30364	4	4	information	information	NOUN
cjfa-30364	4	5	:	:	PUNCT
cjfa-30364	4	6	musasaidu.aca2010@gmail.com	musasaidu.aca2010@gmail.com	PROPN
cjfa-30364	4	7	,	,	PUNCT
cjfa-30364	4	8	department	department	NOUN
cjfa-30364	4	9	of	of	ADP
cjfa-30364	4	10	accounting	accounting	NOUN
cjfa-30364	4	11	and	and	CCONJ
cjfa-30364	4	12	finance	finance	NOUN
cjfa-30364	4	13	,	,	PUNCT
cjfa-30364	4	14	kwara	kwara	PROPN
cjfa-30364	4	15	state	state	PROPN
cjfa-30364	4	16	university	university	PROPN
cjfa-30364	4	17	,	,	PUNCT
cjfa-30364	4	18	malete	malete	NOUN
cjfa-30364	4	19	,	,	PUNCT
cjfa-30364	4	20	kwara	kwara	PROPN
cjfa-30364	4	21	state	state	PROPN
cjfa-30364	4	22	,	,	PUNCT
cjfa-30364	4	23	nigeria	nigeria	PROPN
cjfa-30364	4	24	,	,	PUNCT
cjfa-30364	4	25	phone	phone	NOUN
cjfa-30364	4	26	:	:	PUNCT
cjfa-30364	4	27	+2348120453412	+2348120453412	NUM
cjfa-30364	4	28	;	;	PUNCT
cjfa-30364	4	29	orcid	orcid	PROPN
cjfa-30364	5	1	i	i	NOUN
cjfa-30364	5	2	d	d	NOUN
cjfa-30364	5	3	:	:	PUNCT
cjfa-30364	5	4	https://orcid.org/0000-0001-7783-4108	https://orcid.org/0000-0001-7783-4108	VERB
cjfa-30364	5	5	.	.	PUNCT
cjfa-30364	6	1	*	*	PUNCT
cjfa-30364	6	2	*	*	PUNCT
cjfa-30364	6	3	*	*	PUNCT
cjfa-30364	6	4	contact	contact	NOUN
cjfa-30364	6	5	information	information	NOUN
cjfa-30364	6	6	:	:	PUNCT
cjfa-30364	6	7	enehizena.cynthia@gmail.com	enehizena.cynthia@gmail.com	X
cjfa-30364	6	8	,	,	PUNCT
cjfa-30364	6	9	department	department	NOUN
cjfa-30364	6	10	of	of	ADP
cjfa-30364	6	11	accounting	accounting	NOUN
cjfa-30364	6	12	,	,	PUNCT
cjfa-30364	6	13	faculty	faculty	NOUN
cjfa-30364	6	14	of	of	ADP
cjfa-30364	6	15	management	management	NOUN
cjfa-30364	6	16	sciences	sciences	PROPN
cjfa-30364	6	17	,	,	PUNCT
cjfa-30364	6	18	university	university	NOUN
cjfa-30364	6	19	of	of	ADP
cjfa-30364	6	20	benin	benin	PROPN
cjfa-30364	6	21	,	,	PUNCT
cjfa-30364	6	22	benin	benin	PROPN
cjfa-30364	6	23	city	city	PROPN
cjfa-30364	6	24	,	,	PUNCT
cjfa-30364	6	25	edo	edo	PROPN
cjfa-30364	6	26	state	state	PROPN
cjfa-30364	6	27	,	,	PUNCT
cjfa-30364	6	28	nigeria	nigeria	PROPN
cjfa-30364	6	29	,	,	PUNCT
cjfa-30364	6	30	phone	phone	NOUN
cjfa-30364	6	31	:	:	PUNCT
cjfa-30364	6	32	+2349030147976	+2349030147976	ADJ
cjfa-30364	6	33	;	;	PUNCT
cjfa-30364	6	34	orcid	orcid	NOUN
cjfa-30364	7	1	i	i	NOUN
cjfa-30364	7	2	d	d	NOUN
cjfa-30364	7	3	:	:	PUNCT
cjfa-30364	7	4	https://orcid.org/0000-0002-0247-3050	https://orcid.org/0000-0002-0247-3050	ADJ
cjfa-30364	7	5	.	.	PUNCT
cjfa-30364	8	1	*	*	PUNCT
cjfa-30364	8	2	*	*	PUNCT
cjfa-30364	8	3	*	*	PUNCT
cjfa-30364	8	4	*	*	PUNCT
cjfa-30364	8	5	contact	contact	NOUN
cjfa-30364	8	6	information	information	NOUN
cjfa-30364	8	7	:	:	PUNCT
cjfa-30364	8	8	albert.osazevbaru@uniben.edu	albert.osazevbaru@uniben.edu	PROPN
cjfa-30364	8	9	,	,	PUNCT
cjfa-30364	8	10	department	department	NOUN
cjfa-30364	8	11	of	of	ADP
cjfa-30364	8	12	accounting	accounting	NOUN
cjfa-30364	8	13	,	,	PUNCT
cjfa-30364	8	14	faculty	faculty	NOUN
cjfa-30364	8	15	of	of	ADP
cjfa-30364	8	16	management	management	NOUN
cjfa-30364	8	17	sciences	sciences	PROPN
cjfa-30364	8	18	,	,	PUNCT
cjfa-30364	8	19	university	university	NOUN
cjfa-30364	8	20	of	of	ADP
cjfa-30364	8	21	benin	benin	PROPN
cjfa-30364	8	22	,	,	PUNCT
cjfa-30364	8	23	benin	benin	PROPN
cjfa-30364	8	24	city	city	PROPN
cjfa-30364	8	25	,	,	PUNCT
cjfa-30364	8	26	edo	edo	PROPN
cjfa-30364	8	27	state	state	PROPN
cjfa-30364	8	28	,	,	PUNCT
cjfa-30364	8	29	nigeria	nigeria	PROPN
cjfa-30364	8	30	,	,	PUNCT
cjfa-30364	8	31	phone	phone	NOUN
cjfa-30364	8	32	:	:	PUNCT
cjfa-30364	8	33	+2347030434596	+2347030434596	NUM
cjfa-30364	8	34	;	;	PUNCT
cjfa-30364	8	35	orcid	orcid	NOUN
cjfa-30364	9	1	i	i	NOUN
cjfa-30364	9	2	d	d	NOUN
cjfa-30364	9	3	:	:	PUNCT
cjfa-30364	9	4	https://orcid.org/0000-0003-0920-6032	https://orcid.org/0000-0003-0920-6032	PROPN
cjfa-30364	9	5	.	.	PROPN
cjfa-30364	10	1	copernican	copernican	PROPN
cjfa-30364	10	2	journal	journal	PROPN
cjfa-30364	10	3	of	of	ADP
cjfa-30364	10	4	finance	finance	PROPN
cjfa-30364	10	5	&	&	CCONJ
cjfa-30364	10	6	accounting	accounting	PROPN
cjfa-30364	10	7	e	e	PROPN
cjfa-30364	10	8	-	-	PROPN
cjfa-30364	10	9	issn	issn	PROPN
cjfa-30364	10	10	2300	2300	NUM
cjfa-30364	10	11	-	-	SYM
cjfa-30364	10	12	3065	3065	NUM
cjfa-30364	10	13	p	p	PROPN
cjfa-30364	10	14	-	-	PUNCT
cjfa-30364	10	15	issn	issn	PROPN
cjfa-30364	10	16	2300	2300	NUM
cjfa-30364	10	17	-	-	SYM
cjfa-30364	10	18	12402019	12402019	NUM
cjfa-30364	10	19	,	,	PUNCT
cjfa-30364	10	20	volume	volume	NOUN
cjfa-30364	10	21	8	8	NUM
cjfa-30364	10	22	,	,	PUNCT
cjfa-30364	10	23	issue	issue	NOUN
cjfa-30364	10	24	4	4	NUM
cjfa-30364	10	25	aifuwa	aifuwa	ADJ
cjfa-30364	10	26	,	,	PUNCT
cjfa-30364	10	27	h.o	h.o	PROPN
cjfa-30364	10	28	.	.	PROPN
cjfa-30364	10	29	,	,	PUNCT
cjfa-30364	10	30	saidu	saidu	PROPN
cjfa-30364	10	31	,	,	PUNCT
cjfa-30364	10	32	m.	m.	NOUN
cjfa-30364	10	33	,	,	PUNCT
cjfa-30364	10	34	enehizena	enehizena	NOUN
cjfa-30364	10	35	,	,	PUNCT
cjfa-30364	10	36	o.c	o.c	PROPN
cjfa-30364	10	37	.	.	PROPN
cjfa-30364	10	38	,	,	PUNCT
cjfa-30364	10	39	&	&	CCONJ
cjfa-30364	10	40	osazevbaru	osazevbaru	PROPN
cjfa-30364	10	41	,	,	PUNCT
cjfa-30364	10	42	a.	a.	NOUN
cjfa-30364	10	43	(	(	PUNCT
cjfa-30364	10	44	2019	2019	NUM
cjfa-30364	10	45	)	)	PUNCT
cjfa-30364	10	46	.	.	PUNCT
cjfa-30364	11	1	accounting	account	VERB
cjfa-30364	11	2	information	information	NOUN
cjfa-30364	11	3	and	and	CCONJ
cjfa-30364	11	4	lending	lending	NOUN
cjfa-30364	11	5	decision	decision	NOUN
cjfa-30364	11	6	:	:	PUNCT
cjfa-30364	11	7	does	do	VERB
cjfa-30364	11	8	sustainability	sustainability	NOUN
cjfa-30364	11	9	disclosure	disclosure	NOUN
cjfa-30364	11	10	matter	matter	NOUN
cjfa-30364	11	11	?	?	PUNCT
cjfa-30364	12	1	copernican	copernican	PROPN
cjfa-30364	12	2	journal	journal	PROPN
cjfa-30364	12	3	of	of	ADP
cjfa-30364	12	4	finance	finance	PROPN
cjfa-30364	12	5	&	&	CCONJ
cjfa-30364	12	6	accounting	accounting	PROPN
cjfa-30364	12	7	,	,	PUNCT
cjfa-30364	12	8	8(4	8(4	NUM
cjfa-30364	12	9	)	)	PUNCT
cjfa-30364	12	10	,	,	PUNCT
cjfa-30364	12	11	61–89	61–89	NUM
cjfa-30364	12	12	.	.	PUNCT
cjfa-30364	12	13	http://dx.doi.org/10.12775/cjfa.2019.018	http://dx.doi.org/10.12775/cjfa.2019.018	PROPN
cjfa-30364	12	14	hope	hope	VERB
cjfa-30364	12	15	osayantin	osayantin	PROPN
cjfa-30364	12	16	aifuwa	aifuwa	PROPN
cjfa-30364	13	1	*	*	PROPN
cjfa-30364	14	1	university	university	PROPN
cjfa-30364	14	2	of	of	ADP
cjfa-30364	14	3	benin	benin	PROPN
cjfa-30364	14	4	musa	musa	PROPN
cjfa-30364	14	5	saidu	saidu	PROPN
cjfa-30364	14	6	*	*	PROPN
cjfa-30364	14	7	*	*	PROPN
cjfa-30364	14	8	kwara	kwara	PROPN
cjfa-30364	14	9	state	state	PROPN
cjfa-30364	14	10	university	university	PROPN
cjfa-30364	14	11	osaruese	osaruese	PROPN
cjfa-30364	14	12	cynthia	cynthia	PROPN
cjfa-30364	14	13	enehizena	enehizena	PROPN
cjfa-30364	14	14	*	*	PUNCT
cjfa-30364	14	15	*	*	PROPN
cjfa-30364	14	16	*	*	PROPN
cjfa-30364	14	17	university	university	PROPN
cjfa-30364	14	18	of	of	ADP
cjfa-30364	14	19	benin	benin	PROPN
cjfa-30364	14	20	albert	albert	PROPN
cjfa-30364	14	21	osazevbaru	osazevbaru	PROPN
cjfa-30364	14	22	*	*	PROPN
cjfa-30364	14	23	*	*	PUNCT
cjfa-30364	14	24	*	*	PUNCT
cjfa-30364	14	25	*	*	PROPN
cjfa-30364	14	26	university	university	PROPN
cjfa-30364	14	27	of	of	ADP
cjfa-30364	14	28	benin	benin	PROPN
cjfa-30364	14	29	accounting	accounting	NOUN
cjfa-30364	14	30	information	information	NOUN
cjfa-30364	14	31	and	and	CCONJ
cjfa-30364	14	32	lending	lending	NOUN
cjfa-30364	14	33	decision	decision	NOUN
cjfa-30364	14	34	:	:	PUNCT
cjfa-30364	14	35	does	do	VERB
cjfa-30364	14	36	sustainability	sustainability	NOUN
cjfa-30364	14	37	disclosure	disclosure	NOUN
cjfa-30364	14	38	matter	matter	NOUN
cjfa-30364	14	39	?	?	PUNCT
cjfa-30364	15	1	keywords	keyword	NOUN
cjfa-30364	15	2	:	:	PUNCT
cjfa-30364	15	3	monetary	monetary	ADJ
cjfa-30364	15	4	value	value	NOUN
cjfa-30364	15	5	of	of	ADP
cjfa-30364	15	6	collateral	collateral	NOUN
cjfa-30364	15	7	,	,	PUNCT
cjfa-30364	15	8	profit	profit	NOUN
cjfa-30364	15	9	level	level	NOUN
cjfa-30364	15	10	,	,	PUNCT
cjfa-30364	15	11	corporate	corporate	ADJ
cjfa-30364	15	12	sustainability	sustainability	NOUN
cjfa-30364	15	13	disclosure	disclosure	NOUN
cjfa-30364	15	14	,	,	PUNCT
cjfa-30364	15	15	banks	bank	NOUN
cjfa-30364	15	16	’	’	PART
cjfa-30364	15	17	lending	lending	NOUN
cjfa-30364	15	18	decisions	decision	NOUN
cjfa-30364	15	19	,	,	PUNCT
cjfa-30364	15	20	gri	gri	PROPN
cjfa-30364	15	21	.	.	PUNCT
cjfa-30364	16	1	hope	hope	PROPN
cjfa-30364	16	2	aifuwa	aifuwa	PROPN
cjfa-30364	16	3	,	,	PUNCT
cjfa-30364	16	4	musa	musa	PROPN
cjfa-30364	16	5	saidu	saidu	PROPN
cjfa-30364	16	6	,	,	PUNCT
cjfa-30364	16	7	osaruese	osaruese	ADJ
cjfa-30364	16	8	enehizena	enehizena	PROPN
cjfa-30364	16	9	,	,	PUNCT
cjfa-30364	16	10	albert	albert	PROPN
cjfa-30364	16	11	osazevbaru62	osazevbaru62	PROPN
cjfa-30364	16	12	j	j	PROPN
cjfa-30364	16	13	e	e	PROPN
cjfa-30364	16	14	l	l	PROPN
cjfa-30364	16	15	classification	classification	NOUN
cjfa-30364	16	16	:	:	PUNCT
cjfa-30364	17	1	m10	m10	NUM
cjfa-30364	17	2	,	,	PUNCT
cjfa-30364	17	3	m41	m41	PROPN
cjfa-30364	17	4	,	,	PUNCT
cjfa-30364	17	5	m48	m48	PROPN
cjfa-30364	17	6	.	.	PUNCT
cjfa-30364	18	1	abstract	abstract	ADJ
cjfa-30364	18	2	:	:	PUNCT
cjfa-30364	18	3	lending	lending	NOUN
cjfa-30364	18	4	decisions	decision	NOUN
cjfa-30364	18	5	of	of	ADP
cjfa-30364	18	6	banks	bank	NOUN
cjfa-30364	18	7	is	be	AUX
cjfa-30364	18	8	a	a	DET
cjfa-30364	18	9	function	function	NOUN
cjfa-30364	18	10	of	of	ADP
cjfa-30364	18	11	accounting	accounting	NOUN
cjfa-30364	18	12	information	information	NOUN
cjfa-30364	18	13	of	of	ADP
cjfa-30364	18	14	borrowing	borrowing	NOUN
cjfa-30364	18	15	firms	firm	NOUN
cjfa-30364	18	16	,	,	PUNCT
cjfa-30364	18	17	however	however	ADV
cjfa-30364	18	18	,	,	PUNCT
cjfa-30364	18	19	in	in	ADP
cjfa-30364	18	20	contemporary	contemporary	PROPN
cjfa-30364	18	21	times	time	NOUN
cjfa-30364	18	22	the	the	DET
cjfa-30364	18	23	quality	quality	NOUN
cjfa-30364	18	24	of	of	ADP
cjfa-30364	18	25	their	their	PRON
cjfa-30364	18	26	accounting	accounting	NOUN
cjfa-30364	18	27	information	information	NOUN
cjfa-30364	18	28	is	be	AUX
cjfa-30364	18	29	not	not	PART
cjfa-30364	18	30	encouraging	encouraging	ADJ
cjfa-30364	18	31	to	to	PART
cjfa-30364	18	32	be	be	AUX
cjfa-30364	18	33	used	use	VERB
cjfa-30364	18	34	as	as	ADP
cjfa-30364	18	35	a	a	DET
cjfa-30364	18	36	yardstick	yardstick	NOUN
cjfa-30364	18	37	in	in	ADP
cjfa-30364	18	38	taking	take	VERB
cjfa-30364	18	39	lending	lending	NOUN
cjfa-30364	18	40	decision	decision	NOUN
cjfa-30364	18	41	.	.	PUNCT
cjfa-30364	19	1	against	against	ADP
cjfa-30364	19	2	this	this	DET
cjfa-30364	19	3	backdrop	backdrop	NOUN
cjfa-30364	19	4	,	,	PUNCT
cjfa-30364	19	5	we	we	PRON
cjfa-30364	19	6	investigated	investigate	VERB
cjfa-30364	19	7	the	the	DET
cjfa-30364	19	8	impact	impact	NOUN
cjfa-30364	19	9	of	of	ADP
cjfa-30364	19	10	accounting	accounting	NOUN
cjfa-30364	19	11	information	information	NOUN
cjfa-30364	19	12	on	on	ADP
cjfa-30364	19	13	commercial	commercial	ADJ
cjfa-30364	19	14	banks	bank	NOUN
cjfa-30364	19	15	’	'	PUNCT
cjfa-30364	19	16	decision	decision	NOUN
cjfa-30364	19	17	to	to	ADP
cjfa-30364	19	18	manufacturing	manufacture	VERB
cjfa-30364	19	19	firms	firm	NOUN
cjfa-30364	19	20	in	in	ADP
cjfa-30364	19	21	nigeria	nigeria	PROPN
cjfa-30364	19	22	.	.	PUNCT
cjfa-30364	20	1	a	a	DET
cjfa-30364	20	2	sample	sample	NOUN
cjfa-30364	20	3	of	of	ADP
cjfa-30364	20	4	thirteen	thirteen	NUM
cjfa-30364	20	5	industrial	industrial	ADJ
cjfa-30364	20	6	listed	list	VERB
cjfa-30364	20	7	firms	firm	NOUN
cjfa-30364	20	8	was	be	AUX
cjfa-30364	20	9	used	use	VERB
cjfa-30364	20	10	.	.	PUNCT
cjfa-30364	21	1	descriptive	descriptive	ADJ
cjfa-30364	21	2	and	and	CCONJ
cjfa-30364	21	3	inferential	inferential	ADJ
cjfa-30364	21	4	statistics	statistic	NOUN
cjfa-30364	21	5	were	be	AUX
cjfa-30364	21	6	employed	employ	VERB
cjfa-30364	21	7	to	to	PART
cjfa-30364	21	8	summarize	summarize	VERB
cjfa-30364	21	9	the	the	DET
cjfa-30364	21	10	data	datum	NOUN
cjfa-30364	21	11	and	and	CCONJ
cjfa-30364	21	12	to	to	PART
cjfa-30364	21	13	draw	draw	VERB
cjfa-30364	21	14	inference	inference	NOUN
cjfa-30364	21	15	on	on	ADP
cjfa-30364	21	16	the	the	DET
cjfa-30364	21	17	population	population	NOUN
cjfa-30364	21	18	studied	study	VERB
cjfa-30364	21	19	.	.	PUNCT
cjfa-30364	22	1	we	we	PRON
cjfa-30364	22	2	employed	employ	VERB
cjfa-30364	22	3	the	the	DET
cjfa-30364	22	4	ordinary	ordinary	ADJ
cjfa-30364	22	5	least	least	ADJ
cjfa-30364	22	6	squares	square	NOUN
cjfa-30364	22	7	in	in	ADP
cjfa-30364	22	8	testing	test	VERB
cjfa-30364	22	9	the	the	DET
cjfa-30364	22	10	hypotheses	hypothesis	NOUN
cjfa-30364	22	11	stated	state	VERB
cjfa-30364	22	12	.	.	PUNCT
cjfa-30364	23	1	findings	finding	NOUN
cjfa-30364	23	2	revealed	reveal	VERB
cjfa-30364	23	3	that	that	SCONJ
cjfa-30364	23	4	monetary	monetary	ADJ
cjfa-30364	23	5	value	value	NOUN
cjfa-30364	23	6	of	of	ADP
cjfa-30364	23	7	collateral	collateral	NOUN
cjfa-30364	23	8	positively	positively	ADV
cjfa-30364	23	9	affects	affect	VERB
cjfa-30364	23	10	lending	lending	NOUN
cjfa-30364	23	11	decisions	decision	NOUN
cjfa-30364	23	12	of	of	ADP
cjfa-30364	23	13	banks	bank	NOUN
cjfa-30364	23	14	,	,	PUNCT
cjfa-30364	23	15	profit	profit	NOUN
cjfa-30364	23	16	level	level	NOUN
cjfa-30364	23	17	of	of	ADP
cjfa-30364	23	18	borrowing	borrowing	NOUN
cjfa-30364	23	19	form	form	NOUN
cjfa-30364	23	20	negatively	negatively	ADV
cjfa-30364	23	21	influence	influence	VERB
cjfa-30364	23	22	the	the	DET
cjfa-30364	23	23	lending	lending	NOUN
cjfa-30364	23	24	decision	decision	NOUN
cjfa-30364	23	25	of	of	ADP
cjfa-30364	23	26	banks	bank	NOUN
cjfa-30364	23	27	,	,	PUNCT
cjfa-30364	23	28	while	while	SCONJ
cjfa-30364	23	29	corporate	corporate	ADJ
cjfa-30364	23	30	sustainability	sustainability	NOUN
cjfa-30364	23	31	disclosure	disclosure	NOUN
cjfa-30364	23	32	positively	positively	ADV
cjfa-30364	23	33	but	but	CCONJ
cjfa-30364	23	34	insignificantly	insignificantly	ADV
cjfa-30364	23	35	impact	impact	VERB
cjfa-30364	23	36	on	on	ADP
cjfa-30364	23	37	banks	bank	NOUN
cjfa-30364	23	38	’	’	PART
cjfa-30364	23	39	lending	lending	NOUN
cjfa-30364	23	40	decisions	decision	NOUN
cjfa-30364	23	41	.	.	PUNCT
cjfa-30364	24	1	the	the	DET
cjfa-30364	24	2	study	study	NOUN
cjfa-30364	24	3	concluded	conclude	VERB
cjfa-30364	24	4	that	that	SCONJ
cjfa-30364	24	5	accounting	accounting	NOUN
cjfa-30364	24	6	information	information	NOUN
cjfa-30364	24	7	affect	affect	VERB
cjfa-30364	24	8	banks	bank	NOUN
cjfa-30364	24	9	’	’	PART
cjfa-30364	24	10	lending	lending	NOUN
cjfa-30364	24	11	decisions	decision	NOUN
cjfa-30364	24	12	,	,	PUNCT
cjfa-30364	24	13	also	also	ADV
cjfa-30364	24	14	although	although	SCONJ
cjfa-30364	24	15	corporate	corporate	ADJ
cjfa-30364	24	16	sustainability	sustainability	NOUN
cjfa-30364	24	17	insignificantly	insignificantly	ADV
cjfa-30364	24	18	influence	influence	VERB
cjfa-30364	24	19	bank	bank	NOUN
cjfa-30364	24	20	lending	lending	NOUN
cjfa-30364	24	21	decision	decision	NOUN
cjfa-30364	24	22	,	,	PUNCT
cjfa-30364	24	23	it	it	PRON
cjfa-30364	24	24	does	do	AUX
cjfa-30364	24	25	not	not	PART
cjfa-30364	24	26	matter	matter	VERB
cjfa-30364	24	27	.	.	PUNCT
cjfa-30364	24	28	 	 	SPACE
cjfa-30364	25	1	introduction	introduction	NOUN
cjfa-30364	25	2	analyzing	analyze	VERB
cjfa-30364	25	3	companies	company	NOUN
cjfa-30364	25	4	’	'	PUNCT
cjfa-30364	25	5	accounting	accounting	NOUN
cjfa-30364	25	6	information	information	NOUN
cjfa-30364	25	7	has	have	AUX
cjfa-30364	25	8	been	be	AUX
cjfa-30364	25	9	an	an	DET
cjfa-30364	25	10	important	important	ADJ
cjfa-30364	25	11	tool	tool	NOUN
cjfa-30364	25	12	for	for	ADP
cjfa-30364	25	13	decision	decision	NOUN
cjfa-30364	25	14	makers	maker	NOUN
cjfa-30364	25	15	such	such	ADJ
cjfa-30364	25	16	as	as	ADP
cjfa-30364	25	17	creditors	creditor	NOUN
cjfa-30364	25	18	,	,	PUNCT
cjfa-30364	25	19	investors	investor	NOUN
cjfa-30364	25	20	,	,	PUNCT
cjfa-30364	25	21	business	business	NOUN
cjfa-30364	25	22	analysts	analyst	NOUN
cjfa-30364	25	23	and	and	CCONJ
cjfa-30364	25	24	financial	financial	ADJ
cjfa-30364	25	25	managers	manager	NOUN
cjfa-30364	25	26	.	.	PUNCT
cjfa-30364	26	1	they	they	PRON
cjfa-30364	26	2	utilize	utilize	VERB
cjfa-30364	26	3	the	the	DET
cjfa-30364	26	4	data	datum	NOUN
cjfa-30364	26	5	when	when	SCONJ
cjfa-30364	26	6	assessing	assess	VERB
cjfa-30364	26	7	the	the	DET
cjfa-30364	26	8	performance	performance	NOUN
cjfa-30364	26	9	of	of	ADP
cjfa-30364	26	10	companies	company	NOUN
cjfa-30364	26	11	.	.	PUNCT
cjfa-30364	27	1	commercial	commercial	ADJ
cjfa-30364	27	2	banks	bank	NOUN
cjfa-30364	27	3	are	be	AUX
cjfa-30364	27	4	popularly	popularly	ADV
cjfa-30364	27	5	known	know	VERB
cjfa-30364	27	6	as	as	ADP
cjfa-30364	27	7	deposit	deposit	NOUN
cjfa-30364	27	8	money	money	NOUN
cjfa-30364	27	9	banks	bank	NOUN
cjfa-30364	27	10	–	–	PUNCT
cjfa-30364	27	11	where	where	SCONJ
cjfa-30364	27	12	customers	customer	NOUN
cjfa-30364	27	13	deposit	deposit	VERB
cjfa-30364	27	14	their	their	PRON
cjfa-30364	27	15	money	money	NOUN
cjfa-30364	27	16	and	and	CCONJ
cjfa-30364	27	17	withdraw	withdraw	VERB
cjfa-30364	27	18	it	it	PRON
cjfa-30364	27	19	as	as	ADP
cjfa-30364	27	20	at	at	ADP
cjfa-30364	27	21	when	when	SCONJ
cjfa-30364	27	22	needed	need	VERB
cjfa-30364	27	23	.	.	PUNCT
cjfa-30364	28	1	apart	apart	ADV
cjfa-30364	28	2	from	from	ADP
cjfa-30364	28	3	the	the	DET
cjfa-30364	28	4	function	function	NOUN
cjfa-30364	28	5	,	,	PUNCT
cjfa-30364	28	6	they	they	PRON
cjfa-30364	28	7	also	also	ADV
cjfa-30364	28	8	give	give	VERB
cjfa-30364	28	9	out	out	ADP
cjfa-30364	28	10	loans	loan	NOUN
cjfa-30364	28	11	to	to	ADP
cjfa-30364	28	12	borrowing	borrowing	NOUN
cjfa-30364	28	13	firms	firm	NOUN
cjfa-30364	28	14	and	and	CCONJ
cjfa-30364	28	15	individuals	individual	NOUN
cjfa-30364	28	16	.	.	PUNCT
cjfa-30364	29	1	this	this	DET
cjfa-30364	29	2	function	function	NOUN
cjfa-30364	29	3	tends	tend	VERB
cjfa-30364	29	4	to	to	PART
cjfa-30364	29	5	be	be	AUX
cjfa-30364	29	6	the	the	DET
cjfa-30364	29	7	most	most	ADV
cjfa-30364	29	8	profitable	profitable	ADJ
cjfa-30364	29	9	and	and	CCONJ
cjfa-30364	29	10	has	have	VERB
cjfa-30364	29	11	high	high	ADJ
cjfa-30364	29	12	risk	risk	NOUN
cjfa-30364	29	13	attached	attach	VERB
cjfa-30364	29	14	to	to	ADP
cjfa-30364	29	15	it	it	PRON
cjfa-30364	29	16	.	.	PUNCT
cjfa-30364	30	1	just	just	ADV
cjfa-30364	30	2	like	like	ADP
cjfa-30364	30	3	the	the	DET
cjfa-30364	30	4	sayings	saying	NOUN
cjfa-30364	30	5	goes	go	VERB
cjfa-30364	30	6	“	"	PUNCT
cjfa-30364	30	7	it	it	PRON
cjfa-30364	30	8	is	be	AUX
cjfa-30364	30	9	risky	risky	ADJ
cjfa-30364	30	10	not	not	PART
cjfa-30364	30	11	to	to	PART
cjfa-30364	30	12	take	take	VERB
cjfa-30364	30	13	risk	risk	NOUN
cjfa-30364	30	14	”	"	PUNCT
cjfa-30364	30	15	,	,	PUNCT
cjfa-30364	30	16	lending	lending	NOUN
cjfa-30364	30	17	decisions	decision	NOUN
cjfa-30364	30	18	are	be	AUX
cjfa-30364	30	19	risky	risky	ADJ
cjfa-30364	30	20	with	with	ADP
cjfa-30364	30	21	high	high	ADJ
cjfa-30364	30	22	rate	rate	NOUN
cjfa-30364	30	23	of	of	ADP
cjfa-30364	30	24	profitability	profitability	NOUN
cjfa-30364	30	25	.	.	PUNCT
cjfa-30364	31	1	minh	minh	NOUN
cjfa-30364	31	2	(	(	PUNCT
cjfa-30364	31	3	2015	2015	NUM
cjfa-30364	31	4	)	)	PUNCT
cjfa-30364	31	5	asserted	assert	VERB
cjfa-30364	31	6	that	that	SCONJ
cjfa-30364	31	7	the	the	DET
cjfa-30364	31	8	role	role	NOUN
cjfa-30364	31	9	of	of	ADP
cjfa-30364	31	10	accounting	account	VERB
cjfa-30364	31	11	information	information	NOUN
cjfa-30364	31	12	to	to	PART
cjfa-30364	31	13	loan	loan	VERB
cjfa-30364	31	14	decisions	decision	NOUN
cjfa-30364	31	15	in	in	ADP
cjfa-30364	31	16	developing	develop	VERB
cjfa-30364	31	17	countries	country	NOUN
cjfa-30364	31	18	is	be	AUX
cjfa-30364	31	19	less	less	ADV
cjfa-30364	31	20	important	important	ADJ
cjfa-30364	31	21	.	.	PUNCT
cjfa-30364	32	1	he	he	PRON
cjfa-30364	32	2	further	far	ADV
cjfa-30364	32	3	noted	note	VERB
cjfa-30364	32	4	that	that	SCONJ
cjfa-30364	32	5	quality	quality	NOUN
cjfa-30364	32	6	of	of	ADP
cjfa-30364	32	7	their	their	PRON
cjfa-30364	32	8	financial	financial	ADJ
cjfa-30364	32	9	statement	statement	NOUN
cjfa-30364	32	10	is	be	AUX
cjfa-30364	32	11	low	low	ADJ
cjfa-30364	32	12	and	and	CCONJ
cjfa-30364	32	13	can	can	AUX
cjfa-30364	32	14	not	not	PART
cjfa-30364	32	15	be	be	AUX
cjfa-30364	32	16	totally	totally	ADV
cjfa-30364	32	17	relied	rely	VERB
cjfa-30364	32	18	on	on	ADP
cjfa-30364	32	19	by	by	ADP
cjfa-30364	32	20	the	the	DET
cjfa-30364	32	21	users	user	NOUN
cjfa-30364	32	22	and	and	CCONJ
cjfa-30364	32	23	banks	bank	NOUN
cjfa-30364	32	24	,	,	PUNCT
cjfa-30364	32	25	as	as	SCONJ
cjfa-30364	32	26	compared	compare	VERB
cjfa-30364	32	27	to	to	ADP
cjfa-30364	32	28	financial	financial	ADJ
cjfa-30364	32	29	statements	statement	NOUN
cjfa-30364	32	30	in	in	ADP
cjfa-30364	32	31	developed	developed	ADJ
cjfa-30364	32	32	countries	country	NOUN
cjfa-30364	32	33	such	such	ADJ
cjfa-30364	32	34	as	as	ADP
cjfa-30364	32	35	the	the	DET
cjfa-30364	32	36	united	united	PROPN
cjfa-30364	32	37	state	state	PROPN
cjfa-30364	32	38	of	of	ADP
cjfa-30364	32	39	america	america	PROPN
cjfa-30364	32	40	and	and	CCONJ
cjfa-30364	32	41	australia	australia	PROPN
cjfa-30364	32	42	.	.	PUNCT
cjfa-30364	33	1	notwithstanding	notwithstanding	ADV
cjfa-30364	33	2	,	,	PUNCT
cjfa-30364	33	3	emeni	emeni	NOUN
cjfa-30364	33	4	(	(	PUNCT
cjfa-30364	33	5	2014	2014	NUM
cjfa-30364	33	6	)	)	PUNCT
cjfa-30364	33	7	saw	see	VERB
cjfa-30364	33	8	a	a	DET
cjfa-30364	33	9	great	great	ADJ
cjfa-30364	33	10	deal	deal	NOUN
cjfa-30364	33	11	of	of	ADP
cjfa-30364	33	12	usefulness	usefulness	NOUN
cjfa-30364	33	13	in	in	ADP
cjfa-30364	33	14	accounting	accounting	NOUN
cjfa-30364	33	15	information	information	NOUN
cjfa-30364	33	16	from	from	ADP
cjfa-30364	33	17	developing	develop	VERB
cjfa-30364	33	18	countries	country	NOUN
cjfa-30364	33	19	like	like	ADP
cjfa-30364	33	20	nigeria	nigeria	PROPN
cjfa-30364	33	21	.	.	PUNCT
cjfa-30364	34	1	he	he	PRON
cjfa-30364	34	2	noted	note	VERB
cjfa-30364	34	3	financial	financial	ADJ
cjfa-30364	34	4	statement	statement	NOUN
cjfa-30364	34	5	provide	provide	VERB
cjfa-30364	34	6	data	datum	NOUN
cjfa-30364	34	7	which	which	PRON
cjfa-30364	34	8	when	when	SCONJ
cjfa-30364	34	9	processed	process	VERB
cjfa-30364	34	10	,	,	PUNCT
cjfa-30364	34	11	serve	serve	VERB
cjfa-30364	34	12	as	as	ADP
cjfa-30364	34	13	useful	useful	ADJ
cjfa-30364	34	14	information	information	NOUN
cjfa-30364	34	15	to	to	ADP
cjfa-30364	34	16	management	management	NOUN
cjfa-30364	34	17	in	in	ADP
cjfa-30364	34	18	its	its	PRON
cjfa-30364	34	19	planning	planning	NOUN
cjfa-30364	34	20	process	process	NOUN
cjfa-30364	34	21	.	.	PUNCT
cjfa-30364	35	1	pritchard	pritchard	PROPN
cjfa-30364	35	2	(	(	PUNCT
cjfa-30364	35	3	2013	2013	NUM
cjfa-30364	35	4	)	)	PUNCT
cjfa-30364	35	5	noted	note	VERB
cjfa-30364	35	6	that	that	SCONJ
cjfa-30364	35	7	such	such	ADJ
cjfa-30364	35	8	accounting	accounting	NOUN
cjfa-30364	35	9	information	information	NOUN
cjfa-30364	35	10	may	may	AUX
cjfa-30364	35	11	be	be	AUX
cjfa-30364	35	12	contained	contain	VERB
cjfa-30364	35	13	in	in	ADP
cjfa-30364	35	14	the	the	DET
cjfa-30364	35	15	financial	financial	ADJ
cjfa-30364	35	16	statements	statement	NOUN
cjfa-30364	35	17	of	of	ADP
cjfa-30364	35	18	the	the	DET
cjfa-30364	35	19	borrowing	borrowing	NOUN
cjfa-30364	35	20	firms	firm	NOUN
cjfa-30364	35	21	.	.	PUNCT
cjfa-30364	36	1	it	it	PRON
cjfa-30364	36	2	includes	include	VERB
cjfa-30364	36	3	cash	cash	NOUN
cjfa-30364	36	4	balance	balance	NOUN
cjfa-30364	36	5	,	,	PUNCT
cjfa-30364	36	6	profit	profit	NOUN
cjfa-30364	36	7	level	level	NOUN
cjfa-30364	36	8	,	,	PUNCT
cjfa-30364	36	9	and	and	CCONJ
cjfa-30364	36	10	monetary	monetary	ADJ
cjfa-30364	36	11	value	value	NOUN
cjfa-30364	36	12	of	of	ADP
cjfa-30364	36	13	assets	asset	NOUN
cjfa-30364	36	14	which	which	PRON
cjfa-30364	36	15	could	could	AUX
cjfa-30364	36	16	be	be	AUX
cjfa-30364	36	17	considered	consider	VERB
cjfa-30364	36	18	as	as	ADP
cjfa-30364	36	19	collateral	collateral	NOUN
cjfa-30364	36	20	.	.	PUNCT
cjfa-30364	37	1	accounting	accounting	NOUN
cjfa-30364	37	2	information	information	NOUN
cjfa-30364	37	3	and	and	CCONJ
cjfa-30364	37	4	lending	lending	NOUN
cjfa-30364	37	5	decision	decision	NOUN
cjfa-30364	37	6	…	…	PUNCT
cjfa-30364	37	7	63	63	NUM
cjfa-30364	37	8	the	the	DET
cjfa-30364	37	9	emergence	emergence	NOUN
cjfa-30364	37	10	of	of	ADP
cjfa-30364	37	11	sustainability	sustainability	NOUN
cjfa-30364	37	12	accounting	accounting	NOUN
cjfa-30364	37	13	and	and	CCONJ
cjfa-30364	37	14	reporting	reporting	NOUN
cjfa-30364	37	15	which	which	PRON
cjfa-30364	37	16	brought	bring	VERB
cjfa-30364	37	17	about	about	ADP
cjfa-30364	37	18	sustainability	sustainability	NOUN
cjfa-30364	37	19	disclosures	disclosure	NOUN
cjfa-30364	37	20	have	have	AUX
cjfa-30364	37	21	been	be	AUX
cjfa-30364	37	22	accepted	accept	VERB
cjfa-30364	37	23	and	and	CCONJ
cjfa-30364	37	24	adopted	adopt	VERB
cjfa-30364	37	25	by	by	ADP
cjfa-30364	37	26	business	business	NOUN
cjfa-30364	37	27	organizations	organization	NOUN
cjfa-30364	37	28	across	across	ADP
cjfa-30364	37	29	the	the	DET
cjfa-30364	37	30	globe	globe	NOUN
cjfa-30364	37	31	.	.	PUNCT
cjfa-30364	38	1	moreover	moreover	ADV
cjfa-30364	38	2	,	,	PUNCT
cjfa-30364	38	3	the	the	DET
cjfa-30364	38	4	acceptance	acceptance	NOUN
cjfa-30364	38	5	rate	rate	NOUN
cjfa-30364	38	6	in	in	ADP
cjfa-30364	38	7	developed	develop	VERB
cjfa-30364	38	8	countries	country	NOUN
cjfa-30364	38	9	is	be	AUX
cjfa-30364	38	10	higher	high	ADJ
cjfa-30364	38	11	than	than	ADP
cjfa-30364	38	12	that	that	PRON
cjfa-30364	38	13	of	of	ADP
cjfa-30364	38	14	developing	develop	VERB
cjfa-30364	38	15	countries	country	NOUN
cjfa-30364	38	16	,	,	PUNCT
cjfa-30364	38	17	and	and	CCONJ
cjfa-30364	38	18	as	as	ADP
cjfa-30364	38	19	a	a	DET
cjfa-30364	38	20	result	result	NOUN
cjfa-30364	38	21	of	of	ADP
cjfa-30364	38	22	this	this	PRON
cjfa-30364	38	23	,	,	PUNCT
cjfa-30364	38	24	three	three	NUM
cjfa-30364	38	25	strands	strand	NOUN
cjfa-30364	38	26	of	of	ADP
cjfa-30364	38	27	empirical	empirical	ADJ
cjfa-30364	38	28	findings	finding	NOUN
cjfa-30364	38	29	have	have	AUX
cjfa-30364	38	30	also	also	ADV
cjfa-30364	38	31	emerged	emerge	VERB
cjfa-30364	38	32	.	.	PUNCT
cjfa-30364	39	1	some	some	DET
cjfa-30364	39	2	scholars	scholar	NOUN
cjfa-30364	39	3	have	have	AUX
cjfa-30364	39	4	posited	posit	VERB
cjfa-30364	39	5	that	that	SCONJ
cjfa-30364	39	6	sustainability	sustainability	NOUN
cjfa-30364	39	7	disclosure	disclosure	NOUN
cjfa-30364	39	8	would	would	AUX
cjfa-30364	39	9	positively	positively	ADV
cjfa-30364	39	10	affects	affect	VERB
cjfa-30364	39	11	a	a	DET
cjfa-30364	39	12	firms	firm	NOUN
cjfa-30364	39	13	performance	performance	NOUN
cjfa-30364	39	14	(	(	PUNCT
cjfa-30364	39	15	see	see	VERB
cjfa-30364	39	16	,	,	PUNCT
cjfa-30364	39	17	onyekwelu	onyekwelu	PROPN
cjfa-30364	39	18	&	&	CCONJ
cjfa-30364	39	19	ugwuanyi	ugwuanyi	PROPN
cjfa-30364	39	20	,	,	PUNCT
cjfa-30364	39	21	2014	2014	NUM
cjfa-30364	39	22	;	;	PUNCT
cjfa-30364	39	23	nwobu	nwobu	NOUN
cjfa-30364	39	24	,	,	PUNCT
cjfa-30364	39	25	2015	2015	NUM
cjfa-30364	39	26	;	;	PUNCT
cjfa-30364	39	27	ekweme	ekweme	PROPN
cjfa-30364	39	28	,	,	PUNCT
cjfa-30364	39	29	egbunike	egbunike	PROPN
cjfa-30364	39	30	&	&	CCONJ
cjfa-30364	39	31	onyali	onyali	ADJ
cjfa-30364	39	32	,	,	PUNCT
cjfa-30364	39	33	2013	2013	NUM
cjfa-30364	39	34	;	;	PUNCT
cjfa-30364	39	35	burhan	burhan	PROPN
cjfa-30364	39	36	&	&	CCONJ
cjfa-30364	39	37	rahmanti	rahmanti	PROPN
cjfa-30364	39	38	,	,	PUNCT
cjfa-30364	39	39	2012	2012	NUM
cjfa-30364	39	40	;	;	PUNCT
cjfa-30364	39	41	aggarwal	aggarwal	NOUN
cjfa-30364	39	42	,	,	PUNCT
cjfa-30364	39	43	2013	2013	NUM
cjfa-30364	39	44	;	;	PUNCT
cjfa-30364	39	45	beredugo	beredugo	PROPN
cjfa-30364	39	46	&	&	CCONJ
cjfa-30364	39	47	mefor	mefor	PROPN
cjfa-30364	39	48	,	,	PUNCT
cjfa-30364	39	49	2016	2016	NUM
cjfa-30364	39	50	)	)	PUNCT
cjfa-30364	39	51	,	,	PUNCT
cjfa-30364	39	52	while	while	SCONJ
cjfa-30364	39	53	some	some	DET
cjfa-30364	39	54	others	other	NOUN
cjfa-30364	39	55	submitted	submit	VERB
cjfa-30364	39	56	that	that	SCONJ
cjfa-30364	39	57	it	it	PRON
cjfa-30364	39	58	would	would	AUX
cjfa-30364	39	59	negatively	negatively	ADV
cjfa-30364	39	60	affect	affect	VERB
cjfa-30364	39	61	a	a	DET
cjfa-30364	39	62	firm	firm	NOUN
cjfa-30364	39	63	’s	’s	PART
cjfa-30364	39	64	performance	performance	NOUN
cjfa-30364	39	65	(	(	PUNCT
cjfa-30364	39	66	see	see	VERB
cjfa-30364	39	67	,	,	PUNCT
cjfa-30364	39	68	isa	isa	PROPN
cjfa-30364	39	69	,	,	PUNCT
cjfa-30364	39	70	2014	2014	NUM
cjfa-30364	39	71	;	;	PUNCT
cjfa-30364	39	72	dhaliwal	dhaliwal	PROPN
cjfa-30364	39	73	,	,	PUNCT
cjfa-30364	39	74	li	li	PROPN
cjfa-30364	39	75	,	,	PUNCT
cjfa-30364	39	76	tsang	tsang	PROPN
cjfa-30364	39	77	&	&	CCONJ
cjfa-30364	39	78	yang	yang	PROPN
cjfa-30364	39	79	,	,	PUNCT
cjfa-30364	39	80	2011	2011	NUM
cjfa-30364	39	81	)	)	PUNCT
cjfa-30364	39	82	,	,	PUNCT
cjfa-30364	39	83	and	and	CCONJ
cjfa-30364	39	84	some	some	PRON
cjfa-30364	39	85	of	of	ADP
cjfa-30364	39	86	them	they	PRON
cjfa-30364	39	87	submitted	submit	VERB
cjfa-30364	39	88	that	that	PRON
cjfa-30364	39	89	sustainability	sustainability	NOUN
cjfa-30364	39	90	disclosure	disclosure	NOUN
cjfa-30364	39	91	do	do	AUX
cjfa-30364	39	92	not	not	PART
cjfa-30364	39	93	affect	affect	VERB
cjfa-30364	39	94	a	a	DET
cjfa-30364	39	95	firms	firm	NOUN
cjfa-30364	39	96	performance	performance	NOUN
cjfa-30364	39	97	(	(	PUNCT
cjfa-30364	39	98	see	see	VERB
cjfa-30364	39	99	,	,	PUNCT
cjfa-30364	39	100	asuquo	asuquo	NOUN
cjfa-30364	39	101	,	,	PUNCT
cjfa-30364	39	102	dada	dada	PROPN
cjfa-30364	39	103	&	&	CCONJ
cjfa-30364	39	104	onyeogaziri	onyeogaziri	PROPN
cjfa-30364	39	105	,	,	PUNCT
cjfa-30364	39	106	2018	2018	NUM
cjfa-30364	39	107	;	;	PUNCT
cjfa-30364	39	108	venanzi	venanzi	NOUN
cjfa-30364	39	109	,	,	PUNCT
cjfa-30364	39	110	2013	2013	NUM
cjfa-30364	39	111	;	;	PUNCT
cjfa-30364	39	112	adams	adams	PROPN
cjfa-30364	39	113	,	,	PUNCT
cjfa-30364	39	114	thornton	thornton	PROPN
cjfa-30364	39	115	&	&	CCONJ
cjfa-30364	39	116	sepehri	sepehri	PROPN
cjfa-30364	39	117	,	,	PUNCT
cjfa-30364	39	118	2012	2012	NUM
cjfa-30364	39	119	)	)	PUNCT
cjfa-30364	39	120	.	.	PUNCT
cjfa-30364	40	1	these	these	DET
cjfa-30364	40	2	positions	position	NOUN
cjfa-30364	40	3	could	could	AUX
cjfa-30364	40	4	invariably	invariably	ADV
cjfa-30364	40	5	affect	affect	VERB
cjfa-30364	40	6	the	the	DET
cjfa-30364	40	7	usage	usage	NOUN
cjfa-30364	40	8	of	of	ADP
cjfa-30364	40	9	sustainability	sustainability	NOUN
cjfa-30364	40	10	reports	report	NOUN
cjfa-30364	40	11	by	by	ADP
cjfa-30364	40	12	banks	bank	NOUN
cjfa-30364	40	13	in	in	ADP
cjfa-30364	40	14	making	make	VERB
cjfa-30364	40	15	lending	lending	NOUN
cjfa-30364	40	16	decision	decision	NOUN
cjfa-30364	40	17	.	.	PUNCT
cjfa-30364	41	1	evidence	evidence	NOUN
cjfa-30364	41	2	from	from	ADP
cjfa-30364	41	3	developed	developed	ADJ
cjfa-30364	41	4	and	and	CCONJ
cjfa-30364	41	5	developing	develop	VERB
cjfa-30364	41	6	countries	country	NOUN
cjfa-30364	41	7	show	show	VERB
cjfa-30364	41	8	that	that	SCONJ
cjfa-30364	41	9	deposit	deposit	NOUN
cjfa-30364	41	10	money	money	NOUN
cjfa-30364	41	11	banks	bank	NOUN
cjfa-30364	41	12	rely	rely	VERB
cjfa-30364	41	13	on	on	ADP
cjfa-30364	41	14	the	the	DET
cjfa-30364	41	15	information	information	NOUN
cjfa-30364	41	16	derived	derive	VERB
cjfa-30364	41	17	from	from	ADP
cjfa-30364	41	18	audited	audit	VERB
cjfa-30364	41	19	financial	financial	ADJ
cjfa-30364	41	20	statements	statement	NOUN
cjfa-30364	41	21	in	in	ADP
cjfa-30364	41	22	order	order	NOUN
cjfa-30364	41	23	to	to	PART
cjfa-30364	41	24	asses	asse	VERB
cjfa-30364	41	25	a	a	DET
cjfa-30364	41	26	company	company	NOUN
cjfa-30364	41	27	’s	’s	PART
cjfa-30364	41	28	past	past	ADJ
cjfa-30364	41	29	record	record	NOUN
cjfa-30364	41	30	(	(	PUNCT
cjfa-30364	41	31	emeni	emeni	NOUN
cjfa-30364	41	32	,	,	PUNCT
cjfa-30364	41	33	2014	2014	NUM
cjfa-30364	41	34	;	;	PUNCT
cjfa-30364	41	35	minh	minh	NOUN
cjfa-30364	41	36	,	,	PUNCT
cjfa-30364	41	37	2015	2015	NUM
cjfa-30364	41	38	)	)	PUNCT
cjfa-30364	41	39	.	.	PUNCT
cjfa-30364	42	1	in	in	ADP
cjfa-30364	42	2	nigeria	nigeria	PROPN
cjfa-30364	42	3	,	,	PUNCT
cjfa-30364	42	4	the	the	DET
cjfa-30364	42	5	banking	banking	NOUN
cjfa-30364	42	6	industry	industry	NOUN
cjfa-30364	42	7	,	,	PUNCT
cjfa-30364	42	8	the	the	DET
cjfa-30364	42	9	use	use	NOUN
cjfa-30364	42	10	of	of	ADP
cjfa-30364	42	11	accounting	accounting	NOUN
cjfa-30364	42	12	information	information	NOUN
cjfa-30364	42	13	in	in	ADP
cjfa-30364	42	14	bank	bank	NOUN
cjfa-30364	42	15	lending	lending	NOUN
cjfa-30364	42	16	decisions	decision	NOUN
cjfa-30364	42	17	is	be	AUX
cjfa-30364	42	18	an	an	DET
cjfa-30364	42	19	issue	issue	NOUN
cjfa-30364	42	20	of	of	ADP
cjfa-30364	42	21	concern	concern	NOUN
cjfa-30364	42	22	to	to	ADP
cjfa-30364	42	23	stakeholders	stakeholder	NOUN
cjfa-30364	42	24	,	,	PUNCT
cjfa-30364	42	25	owing	owe	VERB
cjfa-30364	42	26	to	to	ADP
cjfa-30364	42	27	previous	previous	ADJ
cjfa-30364	42	28	bank	bank	NOUN
cjfa-30364	42	29	scandals	scandal	NOUN
cjfa-30364	42	30	which	which	PRON
cjfa-30364	42	31	involved	involve	VERB
cjfa-30364	42	32	chief	chief	ADJ
cjfa-30364	42	33	executive	executive	ADJ
cjfa-30364	42	34	officers	officer	NOUN
cjfa-30364	42	35	of	of	ADP
cjfa-30364	42	36	major	major	ADJ
cjfa-30364	42	37	banks	bank	NOUN
cjfa-30364	42	38	in	in	ADP
cjfa-30364	42	39	the	the	DET
cjfa-30364	42	40	2000	2000	NUM
cjfa-30364	42	41	’s	’s	NOUN
cjfa-30364	42	42	(	(	PUNCT
cjfa-30364	42	43	emeni	emeni	NOUN
cjfa-30364	42	44	,	,	PUNCT
cjfa-30364	42	45	2014	2014	NUM
cjfa-30364	42	46	)	)	PUNCT
cjfa-30364	42	47	.	.	PUNCT
cjfa-30364	43	1	statement	statement	NOUN
cjfa-30364	43	2	of	of	ADP
cjfa-30364	43	3	the	the	DET
cjfa-30364	43	4	problem	problem	NOUN
cjfa-30364	43	5	accounting	accounting	NOUN
cjfa-30364	43	6	information	information	NOUN
cjfa-30364	43	7	of	of	ADP
cjfa-30364	43	8	low	low	ADJ
cjfa-30364	43	9	quality	quality	NOUN
cjfa-30364	43	10	jeopardizes	jeopardize	VERB
cjfa-30364	43	11	management	management	NOUN
cjfa-30364	43	12	effectiveness	effectiveness	NOUN
cjfa-30364	43	13	,	,	PUNCT
cjfa-30364	43	14	which	which	PRON
cjfa-30364	43	15	makes	make	VERB
cjfa-30364	43	16	managers	manager	NOUN
cjfa-30364	43	17	ineffective	ineffective	ADJ
cjfa-30364	43	18	administratively	administratively	ADV
cjfa-30364	43	19	.	.	PUNCT
cjfa-30364	44	1	the	the	DET
cjfa-30364	44	2	consequence	consequence	NOUN
cjfa-30364	44	3	of	of	ADP
cjfa-30364	44	4	this	this	PRON
cjfa-30364	44	5	has	have	AUX
cjfa-30364	44	6	been	be	AUX
cjfa-30364	44	7	the	the	DET
cjfa-30364	44	8	persistent	persistent	ADJ
cjfa-30364	44	9	distress	distress	NOUN
cjfa-30364	44	10	syndrome	syndrome	NOUN
cjfa-30364	44	11	that	that	SCONJ
cjfa-30364	44	12	nigerian	nigerian	ADJ
cjfa-30364	44	13	banking	banking	NOUN
cjfa-30364	44	14	industry	industry	NOUN
cjfa-30364	44	15	is	be	AUX
cjfa-30364	44	16	facing	face	VERB
cjfa-30364	44	17	intermittently	intermittently	ADV
cjfa-30364	44	18	.	.	PUNCT
cjfa-30364	45	1	deposit	deposit	NOUN
cjfa-30364	45	2	money	money	NOUN
cjfa-30364	45	3	banks	bank	NOUN
cjfa-30364	45	4	’	’	PART
cjfa-30364	45	5	lending	lending	NOUN
cjfa-30364	45	6	decisions	decision	NOUN
cjfa-30364	45	7	is	be	AUX
cjfa-30364	45	8	a	a	DET
cjfa-30364	45	9	function	function	NOUN
cjfa-30364	45	10	of	of	ADP
cjfa-30364	45	11	accounting	accounting	NOUN
cjfa-30364	45	12	information	information	NOUN
cjfa-30364	45	13	of	of	ADP
cjfa-30364	45	14	borrowers	borrower	NOUN
cjfa-30364	45	15	which	which	PRON
cjfa-30364	45	16	is	be	AUX
cjfa-30364	45	17	often	often	ADV
cjfa-30364	45	18	gotten	get	VERB
cjfa-30364	45	19	from	from	ADP
cjfa-30364	45	20	the	the	DET
cjfa-30364	45	21	audited	audit	VERB
cjfa-30364	45	22	financial	financial	ADJ
cjfa-30364	45	23	statements	statement	NOUN
cjfa-30364	45	24	of	of	ADP
cjfa-30364	45	25	the	the	DET
cjfa-30364	45	26	borrowing	borrowing	NOUN
cjfa-30364	45	27	firms	firm	NOUN
cjfa-30364	45	28	which	which	PRON
cjfa-30364	45	29	lacks	lack	VERB
cjfa-30364	45	30	reliability	reliability	NOUN
cjfa-30364	45	31	,	,	PUNCT
cjfa-30364	45	32	as	as	ADP
cjfa-30364	45	33	a	a	DET
cjfa-30364	45	34	result	result	NOUN
cjfa-30364	45	35	of	of	ADP
cjfa-30364	45	36	manipulations	manipulation	NOUN
cjfa-30364	45	37	by	by	ADP
cjfa-30364	45	38	the	the	DET
cjfa-30364	45	39	management	management	NOUN
cjfa-30364	45	40	of	of	ADP
cjfa-30364	45	41	borrowing	borrowing	NOUN
cjfa-30364	45	42	firms	firm	NOUN
cjfa-30364	45	43	.	.	PUNCT
cjfa-30364	46	1	these	these	DET
cjfa-30364	46	2	manipulations	manipulation	NOUN
cjfa-30364	46	3	are	be	AUX
cjfa-30364	46	4	mostly	mostly	ADV
cjfa-30364	46	5	done	do	VERB
cjfa-30364	46	6	in	in	ADP
cjfa-30364	46	7	the	the	DET
cjfa-30364	46	8	statement	statement	NOUN
cjfa-30364	46	9	of	of	ADP
cjfa-30364	46	10	profit	profit	NOUN
cjfa-30364	46	11	or	or	CCONJ
cjfa-30364	46	12	loss	loss	NOUN
cjfa-30364	46	13	&	&	CCONJ
cjfa-30364	46	14	other	other	ADJ
cjfa-30364	46	15	comprehensive	comprehensive	ADJ
cjfa-30364	46	16	income	income	NOUN
cjfa-30364	46	17	and	and	CCONJ
cjfa-30364	46	18	the	the	DET
cjfa-30364	46	19	statement	statement	NOUN
cjfa-30364	46	20	of	of	ADP
cjfa-30364	46	21	financial	financial	ADJ
cjfa-30364	46	22	position	position	NOUN
cjfa-30364	46	23	.	.	PUNCT
cjfa-30364	47	1	notwithstanding	notwithstanding	ADV
cjfa-30364	47	2	,	,	PUNCT
cjfa-30364	47	3	deposit	deposit	NOUN
cjfa-30364	47	4	money	money	NOUN
cjfa-30364	47	5	banks	bank	NOUN
cjfa-30364	47	6	still	still	ADV
cjfa-30364	47	7	rely	rely	VERB
cjfa-30364	47	8	on	on	ADP
cjfa-30364	47	9	the	the	DET
cjfa-30364	47	10	financial	financial	ADJ
cjfa-30364	47	11	information	information	NOUN
cjfa-30364	47	12	found	find	VERB
cjfa-30364	47	13	in	in	ADP
cjfa-30364	47	14	the	the	DET
cjfa-30364	47	15	financial	financial	ADJ
cjfa-30364	47	16	statement	statement	NOUN
cjfa-30364	47	17	of	of	ADP
cjfa-30364	47	18	the	the	DET
cjfa-30364	47	19	borrowing	borrowing	NOUN
cjfa-30364	47	20	firms	firm	NOUN
cjfa-30364	47	21	.	.	PUNCT
cjfa-30364	48	1	they	they	PRON
cjfa-30364	48	2	use	use	VERB
cjfa-30364	48	3	collateral	collateral	NOUN
cjfa-30364	48	4	in	in	ADP
cjfa-30364	48	5	hedging	hedge	VERB
cjfa-30364	48	6	against	against	ADP
cjfa-30364	48	7	risk	risk	NOUN
cjfa-30364	48	8	,	,	PUNCT
cjfa-30364	48	9	however	however	ADV
cjfa-30364	48	10	the	the	DET
cjfa-30364	48	11	valuation	valuation	NOUN
cjfa-30364	48	12	of	of	ADP
cjfa-30364	48	13	the	the	DET
cjfa-30364	48	14	borrowing	borrowing	NOUN
cjfa-30364	48	15	firms	firm	NOUN
cjfa-30364	48	16	’	'	PUNCT
cjfa-30364	48	17	assets	asset	NOUN
cjfa-30364	48	18	could	could	AUX
cjfa-30364	48	19	be	be	AUX
cjfa-30364	48	20	undervalued	undervalue	VERB
cjfa-30364	48	21	due	due	ADP
cjfa-30364	48	22	to	to	ADP
cjfa-30364	48	23	the	the	DET
cjfa-30364	48	24	historical	historical	ADJ
cjfa-30364	48	25	nature	nature	NOUN
cjfa-30364	48	26	of	of	ADP
cjfa-30364	48	27	accounting	accounting	NOUN
cjfa-30364	48	28	figure	figure	NOUN
cjfa-30364	48	29	or	or	CCONJ
cjfa-30364	48	30	hope	hope	VERB
cjfa-30364	48	31	aifuwa	aifuwa	PROPN
cjfa-30364	48	32	,	,	PUNCT
cjfa-30364	48	33	musa	musa	PROPN
cjfa-30364	48	34	saidu	saidu	PROPN
cjfa-30364	48	35	,	,	PUNCT
cjfa-30364	48	36	osaruese	osaruese	ADJ
cjfa-30364	48	37	enehizena	enehizena	PROPN
cjfa-30364	48	38	,	,	PUNCT
cjfa-30364	48	39	albert	albert	PROPN
cjfa-30364	48	40	osazevbaru64	osazevbaru64	PROPN
cjfa-30364	48	41	overvalued	overvalue	VERB
cjfa-30364	48	42	due	due	ADP
cjfa-30364	48	43	to	to	ADP
cjfa-30364	48	44	inflation	inflation	NOUN
cjfa-30364	48	45	and	and	CCONJ
cjfa-30364	48	46	as	as	ADP
cjfa-30364	48	47	a	a	DET
cjfa-30364	48	48	result	result	NOUN
cjfa-30364	48	49	of	of	ADP
cjfa-30364	48	50	earnings	earning	NOUN
cjfa-30364	48	51	management	management	NOUN
cjfa-30364	48	52	practices	practice	NOUN
cjfa-30364	48	53	of	of	ADP
cjfa-30364	48	54	the	the	DET
cjfa-30364	48	55	top	top	ADJ
cjfa-30364	48	56	management	management	NOUN
cjfa-30364	48	57	of	of	ADP
cjfa-30364	48	58	the	the	DET
cjfa-30364	48	59	firm	firm	NOUN
cjfa-30364	48	60	.	.	PUNCT
cjfa-30364	49	1	this	this	PRON
cjfa-30364	49	2	could	could	AUX
cjfa-30364	49	3	mislead	mislead	VERB
cjfa-30364	49	4	the	the	DET
cjfa-30364	49	5	deposit	deposit	NOUN
cjfa-30364	49	6	money	money	NOUN
cjfa-30364	49	7	banks	bank	NOUN
cjfa-30364	49	8	’	'	PUNCT
cjfa-30364	49	9	in	in	ADP
cjfa-30364	49	10	making	make	VERB
cjfa-30364	49	11	lending	lending	NOUN
cjfa-30364	49	12	decisions	decision	NOUN
cjfa-30364	49	13	.	.	PUNCT
cjfa-30364	50	1	the	the	DET
cjfa-30364	50	2	profit	profit	NOUN
cjfa-30364	50	3	level	level	NOUN
cjfa-30364	50	4	of	of	ADP
cjfa-30364	50	5	the	the	DET
cjfa-30364	50	6	borrowing	borrowing	NOUN
cjfa-30364	50	7	firm	firm	NOUN
cjfa-30364	50	8	can	can	AUX
cjfa-30364	50	9	not	not	PART
cjfa-30364	50	10	be	be	AUX
cjfa-30364	50	11	relied	rely	VERB
cjfa-30364	50	12	on	on	ADP
cjfa-30364	50	13	to	to	ADP
cjfa-30364	50	14	a	a	DET
cjfa-30364	50	15	great	great	ADJ
cjfa-30364	50	16	extent	extent	NOUN
cjfa-30364	50	17	by	by	ADP
cjfa-30364	50	18	deposit	deposit	NOUN
cjfa-30364	50	19	money	money	NOUN
cjfa-30364	50	20	banks	bank	NOUN
cjfa-30364	50	21	in	in	ADP
cjfa-30364	50	22	making	make	VERB
cjfa-30364	50	23	lending	lending	NOUN
cjfa-30364	50	24	decisions	decision	NOUN
cjfa-30364	50	25	.	.	PUNCT
cjfa-30364	51	1	this	this	PRON
cjfa-30364	51	2	stem	stem	VERB
cjfa-30364	51	3	from	from	ADP
cjfa-30364	51	4	the	the	DET
cjfa-30364	51	5	prevailing	prevail	VERB
cjfa-30364	51	6	income	income	NOUN
cjfa-30364	51	7	smoothing	smooth	VERB
cjfa-30364	51	8	practices	practice	NOUN
cjfa-30364	51	9	of	of	ADP
cjfa-30364	51	10	firms	firm	NOUN
cjfa-30364	51	11	in	in	ADP
cjfa-30364	51	12	nigeria	nigeria	PROPN
cjfa-30364	51	13	,	,	PUNCT
cjfa-30364	51	14	such	such	ADJ
cjfa-30364	51	15	as	as	ADP
cjfa-30364	51	16	the	the	DET
cjfa-30364	51	17	boosting	boosting	NOUN
cjfa-30364	51	18	of	of	ADP
cjfa-30364	51	19	profit	profit	NOUN
cjfa-30364	51	20	of	of	ADP
cjfa-30364	51	21	one	one	NUM
cjfa-30364	51	22	-	-	PUNCT
cjfa-30364	51	23	time	time	NOUN
cjfa-30364	51	24	transactions	transaction	NOUN
cjfa-30364	51	25	,	,	PUNCT
cjfa-30364	51	26	shifting	shift	VERB
cjfa-30364	51	27	of	of	ADP
cjfa-30364	51	28	current	current	ADJ
cjfa-30364	51	29	costs	cost	NOUN
cjfa-30364	51	30	or	or	CCONJ
cjfa-30364	51	31	expenses	expense	NOUN
cjfa-30364	51	32	to	to	ADP
cjfa-30364	51	33	later	later	ADJ
cjfa-30364	51	34	period	period	NOUN
cjfa-30364	51	35	,	,	PUNCT
cjfa-30364	51	36	and	and	CCONJ
cjfa-30364	51	37	shifting	shift	VERB
cjfa-30364	51	38	of	of	ADP
cjfa-30364	51	39	current	current	ADJ
cjfa-30364	51	40	income	income	NOUN
cjfa-30364	51	41	to	to	ADP
cjfa-30364	51	42	later	later	ADJ
cjfa-30364	51	43	period	period	NOUN
cjfa-30364	51	44	may	may	AUX
cjfa-30364	51	45	distort	distort	VERB
cjfa-30364	51	46	and	and	CCONJ
cjfa-30364	51	47	mislead	mislead	VERB
cjfa-30364	51	48	the	the	DET
cjfa-30364	51	49	deposit	deposit	NOUN
cjfa-30364	51	50	money	money	NOUN
cjfa-30364	51	51	banks	bank	NOUN
cjfa-30364	51	52	in	in	ADP
cjfa-30364	51	53	making	make	VERB
cjfa-30364	51	54	accurate	accurate	ADJ
cjfa-30364	51	55	lending	lending	NOUN
cjfa-30364	51	56	decision	decision	NOUN
cjfa-30364	51	57	.	.	PUNCT
cjfa-30364	52	1	the	the	DET
cjfa-30364	52	2	preparers	preparer	NOUN
cjfa-30364	52	3	of	of	ADP
cjfa-30364	52	4	this	this	DET
cjfa-30364	52	5	report	report	NOUN
cjfa-30364	52	6	tend	tend	VERB
cjfa-30364	52	7	to	to	PART
cjfa-30364	52	8	do	do	VERB
cjfa-30364	52	9	these	these	DET
cjfa-30364	52	10	sharp	sharp	ADJ
cjfa-30364	52	11	practices	practice	NOUN
cjfa-30364	52	12	either	either	CCONJ
cjfa-30364	52	13	for	for	ADP
cjfa-30364	52	14	personal	personal	ADJ
cjfa-30364	52	15	gain	gain	NOUN
cjfa-30364	52	16	or	or	CCONJ
cjfa-30364	52	17	for	for	ADP
cjfa-30364	52	18	organizational	organizational	ADJ
cjfa-30364	52	19	gain	gain	NOUN
cjfa-30364	52	20	,	,	PUNCT
cjfa-30364	52	21	also	also	ADV
cjfa-30364	52	22	the	the	DET
cjfa-30364	52	23	shareholders	shareholder	NOUN
cjfa-30364	52	24	of	of	ADP
cjfa-30364	52	25	such	such	ADJ
cjfa-30364	52	26	companies	company	NOUN
cjfa-30364	52	27	always	always	ADV
cjfa-30364	52	28	expect	expect	VERB
cjfa-30364	52	29	the	the	DET
cjfa-30364	52	30	performance	performance	NOUN
cjfa-30364	52	31	to	to	PART
cjfa-30364	52	32	be	be	AUX
cjfa-30364	52	33	good	good	ADJ
cjfa-30364	52	34	.	.	PUNCT
cjfa-30364	53	1	organizations	organization	NOUN
cjfa-30364	53	2	across	across	ADP
cjfa-30364	53	3	the	the	DET
cjfa-30364	53	4	globe	globe	NOUN
cjfa-30364	53	5	have	have	AUX
cjfa-30364	53	6	increasingly	increasingly	ADV
cjfa-30364	53	7	embraced	embrace	VERB
cjfa-30364	53	8	sustainability	sustainability	NOUN
cjfa-30364	53	9	accounting	accounting	NOUN
cjfa-30364	53	10	and	and	CCONJ
cjfa-30364	53	11	reporting	reporting	NOUN
cjfa-30364	53	12	,	,	PUNCT
cjfa-30364	53	13	as	as	ADP
cjfa-30364	53	14	a	a	DET
cjfa-30364	53	15	result	result	NOUN
cjfa-30364	53	16	of	of	ADP
cjfa-30364	53	17	ever	ever	ADV
cjfa-30364	53	18	amplified	amplify	VERB
cjfa-30364	53	19	demand	demand	NOUN
cjfa-30364	53	20	by	by	ADP
cjfa-30364	53	21	stakeholders	stakeholder	NOUN
cjfa-30364	53	22	for	for	SCONJ
cjfa-30364	53	23	organizations	organization	NOUN
cjfa-30364	53	24	to	to	PART
cjfa-30364	53	25	be	be	AUX
cjfa-30364	53	26	more	more	ADV
cjfa-30364	53	27	transparent	transparent	ADJ
cjfa-30364	53	28	in	in	ADP
cjfa-30364	53	29	how	how	SCONJ
cjfa-30364	53	30	they	they	PRON
cjfa-30364	53	31	treat	treat	VERB
cjfa-30364	53	32	economic	economic	ADJ
cjfa-30364	53	33	,	,	PUNCT
cjfa-30364	53	34	social	social	ADJ
cjfa-30364	53	35	and	and	CCONJ
cjfa-30364	53	36	environmental	environmental	ADJ
cjfa-30364	53	37	issue	issue	NOUN
cjfa-30364	53	38	.	.	PUNCT
cjfa-30364	54	1	in	in	ADP
cjfa-30364	54	2	developing	develop	VERB
cjfa-30364	54	3	climes	clime	NOUN
cjfa-30364	54	4	,	,	PUNCT
cjfa-30364	54	5	deposit	deposit	NOUN
cjfa-30364	54	6	money	money	NOUN
cjfa-30364	54	7	bank	bank	PROPN
cjfa-30364	54	8	critically	critically	ADV
cjfa-30364	54	9	examines	examine	VERB
cjfa-30364	54	10	the	the	DET
cjfa-30364	54	11	sustainability	sustainability	NOUN
cjfa-30364	54	12	reports	report	NOUN
cjfa-30364	54	13	of	of	ADP
cjfa-30364	54	14	borrowing	borrow	VERB
cjfa-30364	54	15	firms	firm	NOUN
cjfa-30364	54	16	in	in	ADP
cjfa-30364	54	17	order	order	NOUN
cjfa-30364	54	18	to	to	PART
cjfa-30364	54	19	give	give	VERB
cjfa-30364	54	20	out	out	ADP
cjfa-30364	54	21	credit	credit	NOUN
cjfa-30364	54	22	.	.	PUNCT
cjfa-30364	55	1	however	however	ADV
cjfa-30364	55	2	,	,	PUNCT
cjfa-30364	55	3	the	the	DET
cjfa-30364	55	4	current	current	ADJ
cjfa-30364	55	5	position	position	NOUN
cjfa-30364	55	6	of	of	ADP
cjfa-30364	55	7	sustainability	sustainability	NOUN
cjfa-30364	55	8	disclosure	disclosure	NOUN
cjfa-30364	55	9	in	in	ADP
cjfa-30364	55	10	nigeria	nigeria	PROPN
cjfa-30364	55	11	is	be	AUX
cjfa-30364	55	12	not	not	PART
cjfa-30364	55	13	encouraging	encouraging	ADJ
cjfa-30364	55	14	(	(	PUNCT
cjfa-30364	55	15	being	be	AUX
cjfa-30364	55	16	voluntary	voluntary	ADJ
cjfa-30364	55	17	)	)	PUNCT
cjfa-30364	55	18	.	.	PUNCT
cjfa-30364	56	1	firms	firm	NOUN
cjfa-30364	56	2	have	have	VERB
cjfa-30364	56	3	the	the	DET
cjfa-30364	56	4	choice	choice	NOUN
cjfa-30364	56	5	to	to	PART
cjfa-30364	56	6	either	either	CCONJ
cjfa-30364	56	7	disclose	disclose	VERB
cjfa-30364	56	8	such	such	ADJ
cjfa-30364	56	9	information	information	NOUN
cjfa-30364	56	10	or	or	CCONJ
cjfa-30364	56	11	not	not	PART
cjfa-30364	56	12	.	.	PUNCT
cjfa-30364	57	1	this	this	PRON
cjfa-30364	57	2	truncate	truncate	VERB
cjfa-30364	57	3	the	the	DET
cjfa-30364	57	4	objectives	objective	NOUN
cjfa-30364	57	5	of	of	ADP
cjfa-30364	57	6	this	this	DET
cjfa-30364	57	7	reporting	reporting	NOUN
cjfa-30364	57	8	.	.	PUNCT
cjfa-30364	58	1	also	also	ADV
cjfa-30364	58	2	,	,	PUNCT
cjfa-30364	58	3	another	another	DET
cjfa-30364	58	4	major	major	ADJ
cjfa-30364	58	5	drawback	drawback	NOUN
cjfa-30364	58	6	is	be	AUX
cjfa-30364	58	7	that	that	SCONJ
cjfa-30364	58	8	,	,	PUNCT
cjfa-30364	58	9	even	even	ADV
cjfa-30364	58	10	if	if	SCONJ
cjfa-30364	58	11	they	they	PRON
cjfa-30364	58	12	disclose	disclose	VERB
cjfa-30364	58	13	such	such	ADJ
cjfa-30364	58	14	information	information	NOUN
cjfa-30364	58	15	,	,	PUNCT
cjfa-30364	58	16	their	their	PRON
cjfa-30364	58	17	reports	report	NOUN
cjfa-30364	58	18	tend	tend	VERB
cjfa-30364	58	19	to	to	PART
cjfa-30364	58	20	lack	lack	VERB
cjfa-30364	58	21	comparability	comparability	NOUN
cjfa-30364	58	22	quality	quality	NOUN
cjfa-30364	58	23	,	,	PUNCT
cjfa-30364	58	24	and	and	CCONJ
cjfa-30364	58	25	the	the	DET
cjfa-30364	58	26	external	external	ADJ
cjfa-30364	58	27	auditors	auditor	NOUN
cjfa-30364	58	28	do	do	AUX
cjfa-30364	58	29	n’t	not	PART
cjfa-30364	58	30	give	give	VERB
cjfa-30364	58	31	attestation	attestation	NOUN
cjfa-30364	58	32	to	to	ADP
cjfa-30364	58	33	the	the	DET
cjfa-30364	58	34	report	report	NOUN
cjfa-30364	58	35	because	because	SCONJ
cjfa-30364	58	36	they	they	PRON
cjfa-30364	58	37	lack	lack	VERB
cjfa-30364	58	38	the	the	DET
cjfa-30364	58	39	competence	competence	NOUN
cjfa-30364	58	40	and	and	CCONJ
cjfa-30364	58	41	required	required	ADJ
cjfa-30364	58	42	knowledge	knowledge	NOUN
cjfa-30364	58	43	and	and	CCONJ
cjfa-30364	58	44	skill	skill	NOUN
cjfa-30364	58	45	on	on	ADP
cjfa-30364	58	46	sustainability	sustainability	NOUN
cjfa-30364	58	47	issues	issue	NOUN
cjfa-30364	58	48	.	.	PUNCT
cjfa-30364	59	1	extant	extant	ADJ
cjfa-30364	59	2	literature	literature	NOUN
cjfa-30364	59	3	has	have	AUX
cjfa-30364	59	4	dwelled	dwell	VERB
cjfa-30364	59	5	on	on	ADP
cjfa-30364	59	6	the	the	DET
cjfa-30364	59	7	use	use	NOUN
cjfa-30364	59	8	of	of	ADP
cjfa-30364	59	9	financial	financial	ADJ
cjfa-30364	59	10	information	information	NOUN
cjfa-30364	59	11	by	by	ADP
cjfa-30364	59	12	deposit	deposit	NOUN
cjfa-30364	59	13	money	money	NOUN
cjfa-30364	59	14	banks	bank	NOUN
cjfa-30364	59	15	in	in	ADP
cjfa-30364	59	16	taking	take	VERB
cjfa-30364	59	17	lending	lending	NOUN
cjfa-30364	59	18	decisions	decision	NOUN
cjfa-30364	59	19	,	,	PUNCT
cjfa-30364	59	20	but	but	CCONJ
cjfa-30364	59	21	however	however	ADV
cjfa-30364	59	22	,	,	PUNCT
cjfa-30364	59	23	failed	fail	VERB
cjfa-30364	59	24	to	to	PART
cjfa-30364	59	25	look	look	VERB
cjfa-30364	59	26	at	at	ADP
cjfa-30364	59	27	the	the	DET
cjfa-30364	59	28	nonfinancial	nonfinancial	ADJ
cjfa-30364	59	29	informationsustainability	informationsustainability	NOUN
cjfa-30364	59	30	disclosure	disclosure	NOUN
cjfa-30364	59	31	of	of	ADP
cjfa-30364	59	32	firms	firm	NOUN
cjfa-30364	59	33	in	in	ADP
cjfa-30364	59	34	nigeria	nigeria	PROPN
cjfa-30364	59	35	.	.	PUNCT
cjfa-30364	60	1	this	this	DET
cjfa-30364	60	2	gap	gap	NOUN
cjfa-30364	60	3	identified	identify	VERB
cjfa-30364	60	4	served	serve	VERB
cjfa-30364	60	5	as	as	ADP
cjfa-30364	60	6	the	the	DET
cjfa-30364	60	7	motivation	motivation	NOUN
cjfa-30364	60	8	of	of	ADP
cjfa-30364	60	9	this	this	DET
cjfa-30364	60	10	study	study	NOUN
cjfa-30364	60	11	.	.	PUNCT
cjfa-30364	61	1	also	also	ADV
cjfa-30364	61	2	,	,	PUNCT
cjfa-30364	61	3	there	there	PRON
cjfa-30364	61	4	exist	exist	VERB
cjfa-30364	61	5	paucity	paucity	NOUN
cjfa-30364	61	6	literature	literature	NOUN
cjfa-30364	61	7	on	on	ADP
cjfa-30364	61	8	the	the	DET
cjfa-30364	61	9	impact	impact	NOUN
cjfa-30364	61	10	of	of	ADP
cjfa-30364	61	11	accounting	accounting	NOUN
cjfa-30364	61	12	information	information	NOUN
cjfa-30364	61	13	on	on	ADP
cjfa-30364	61	14	deposit	deposit	NOUN
cjfa-30364	61	15	money	money	NOUN
cjfa-30364	61	16	banks	bank	NOUN
cjfa-30364	61	17	’	’	PART
cjfa-30364	61	18	lending	lending	NOUN
cjfa-30364	61	19	decisions	decision	NOUN
cjfa-30364	61	20	in	in	ADP
cjfa-30364	61	21	nigeria	nigeria	PROPN
cjfa-30364	61	22	,	,	PUNCT
cjfa-30364	61	23	hence	hence	ADV
cjfa-30364	61	24	this	this	DET
cjfa-30364	61	25	study	study	NOUN
cjfa-30364	61	26	tend	tend	VERB
cjfa-30364	61	27	to	to	PART
cjfa-30364	61	28	add	add	VERB
cjfa-30364	61	29	to	to	ADP
cjfa-30364	61	30	the	the	DET
cjfa-30364	61	31	literature	literature	NOUN
cjfa-30364	61	32	.	.	PUNCT
cjfa-30364	62	1	accounting	accounting	NOUN
cjfa-30364	62	2	information	information	NOUN
cjfa-30364	62	3	and	and	CCONJ
cjfa-30364	62	4	lending	lending	NOUN
cjfa-30364	62	5	decision	decision	NOUN
cjfa-30364	62	6	…	…	PUNCT
cjfa-30364	62	7	65	65	NUM
cjfa-30364	62	8	literature	literature	NOUN
cjfa-30364	62	9	review	review	NOUN
cjfa-30364	62	10	lending	lending	NOUN
cjfa-30364	62	11	decision	decision	NOUN
cjfa-30364	62	12	of	of	ADP
cjfa-30364	62	13	commercial	commercial	ADJ
cjfa-30364	62	14	banks	bank	NOUN
cjfa-30364	62	15	commercial	commercial	ADJ
cjfa-30364	62	16	banks	bank	NOUN
cjfa-30364	62	17	also	also	ADV
cjfa-30364	62	18	recognized	recognize	VERB
cjfa-30364	62	19	as	as	SCONJ
cjfa-30364	62	20	deposit	deposit	NOUN
cjfa-30364	62	21	money	money	NOUN
cjfa-30364	62	22	banks	bank	NOUN
cjfa-30364	62	23	play	play	VERB
cjfa-30364	62	24	a	a	DET
cjfa-30364	62	25	pivotal	pivotal	ADJ
cjfa-30364	62	26	role	role	NOUN
cjfa-30364	62	27	in	in	ADP
cjfa-30364	62	28	the	the	DET
cjfa-30364	62	29	growth	growth	NOUN
cjfa-30364	62	30	and	and	CCONJ
cjfa-30364	62	31	development	development	NOUN
cjfa-30364	62	32	of	of	ADP
cjfa-30364	62	33	nation	nation	NOUN
cjfa-30364	62	34	’s	’s	PART
cjfa-30364	62	35	economy	economy	NOUN
cjfa-30364	62	36	.	.	PUNCT
cjfa-30364	63	1	eke	eke	ADJ
cjfa-30364	63	2	,	,	PUNCT
cjfa-30364	63	3	eke	eke	ADJ
cjfa-30364	63	4	and	and	CCONJ
cjfa-30364	63	5	iyang	iyang	PROPN
cjfa-30364	63	6	(	(	PUNCT
cjfa-30364	63	7	2015	2015	NUM
cjfa-30364	63	8	)	)	PUNCT
cjfa-30364	63	9	claimed	claim	VERB
cjfa-30364	63	10	commercial	commercial	ADJ
cjfa-30364	63	11	banks	bank	NOUN
cjfa-30364	63	12	are	be	AUX
cjfa-30364	63	13	financial	financial	ADJ
cjfa-30364	63	14	intermediators	intermediator	NOUN
cjfa-30364	63	15	,	,	PUNCT
cjfa-30364	63	16	that	that	PRON
cjfa-30364	63	17	serve	serve	VERB
cjfa-30364	63	18	as	as	ADP
cjfa-30364	63	19	fund	fund	NOUN
cjfa-30364	63	20	mobilizers	mobilizer	NOUN
cjfa-30364	63	21	in	in	ADP
cjfa-30364	63	22	both	both	DET
cjfa-30364	63	23	unit	unit	NOUN
cjfa-30364	63	24	of	of	ADP
cjfa-30364	63	25	an	an	DET
cjfa-30364	63	26	economy	economy	NOUN
cjfa-30364	63	27	where	where	SCONJ
cjfa-30364	63	28	there	there	PRON
cjfa-30364	63	29	is	be	VERB
cjfa-30364	63	30	surplus	surplus	ADJ
cjfa-30364	63	31	fund	fund	NOUN
cjfa-30364	63	32	(	(	PUNCT
cjfa-30364	63	33	by	by	ADP
cjfa-30364	63	34	mopping	mop	VERB
cjfa-30364	63	35	it	it	PRON
cjfa-30364	63	36	up	up	ADP
cjfa-30364	63	37	)	)	PUNCT
cjfa-30364	63	38	and	and	CCONJ
cjfa-30364	63	39	supplying	supply	VERB
cjfa-30364	63	40	it	it	PRON
cjfa-30364	63	41	to	to	ADP
cjfa-30364	63	42	the	the	DET
cjfa-30364	63	43	unit	unit	NOUN
cjfa-30364	63	44	of	of	ADP
cjfa-30364	63	45	the	the	DET
cjfa-30364	63	46	economy	economy	NOUN
cjfa-30364	63	47	that	that	PRON
cjfa-30364	63	48	have	have	VERB
cjfa-30364	63	49	shortfall	shortfall	NOUN
cjfa-30364	63	50	.	.	PUNCT
cjfa-30364	64	1	commercial	commercial	ADJ
cjfa-30364	64	2	banks	bank	NOUN
cjfa-30364	64	3	in	in	ADP
cjfa-30364	64	4	any	any	DET
cjfa-30364	64	5	country	country	NOUN
cjfa-30364	64	6	have	have	VERB
cjfa-30364	64	7	a	a	DET
cjfa-30364	64	8	major	major	ADJ
cjfa-30364	64	9	role	role	NOUN
cjfa-30364	64	10	to	to	ADP
cjfa-30364	64	11	stabilizing	stabilize	VERB
cjfa-30364	64	12	the	the	DET
cjfa-30364	64	13	economy	economy	NOUN
cjfa-30364	64	14	of	of	ADP
cjfa-30364	64	15	a	a	DET
cjfa-30364	64	16	country	country	NOUN
cjfa-30364	64	17	.	.	PUNCT
cjfa-30364	65	1	that	that	PRON
cjfa-30364	65	2	is	be	AUX
cjfa-30364	65	3	why	why	SCONJ
cjfa-30364	65	4	they	they	PRON
cjfa-30364	65	5	are	be	AUX
cjfa-30364	65	6	often	often	ADV
cjfa-30364	65	7	referred	refer	VERB
cjfa-30364	65	8	to	to	ADP
cjfa-30364	65	9	as	as	ADP
cjfa-30364	65	10	“	"	PUNCT
cjfa-30364	65	11	lubricant	lubricant	NOUN
cjfa-30364	65	12	”	"	PUNCT
cjfa-30364	65	13	of	of	ADP
cjfa-30364	65	14	the	the	DET
cjfa-30364	65	15	economy	economy	NOUN
cjfa-30364	65	16	(	(	PUNCT
cjfa-30364	65	17	eke	eke	VERB
cjfa-30364	65	18	et	et	PROPN
cjfa-30364	65	19	al	al	PROPN
cjfa-30364	65	20	.	.	PROPN
cjfa-30364	65	21	,	,	PUNCT
cjfa-30364	65	22	2015	2015	NUM
cjfa-30364	65	23	)	)	PUNCT
cjfa-30364	65	24	.	.	PUNCT
cjfa-30364	66	1	various	various	ADJ
cjfa-30364	66	2	governments	government	NOUN
cjfa-30364	66	3	of	of	ADP
cjfa-30364	66	4	the	the	DET
cjfa-30364	66	5	world	world	NOUN
cjfa-30364	66	6	have	have	AUX
cjfa-30364	66	7	further	far	ADV
cjfa-30364	66	8	advance	advance	VERB
cjfa-30364	66	9	their	their	PRON
cjfa-30364	66	10	understandings	understanding	NOUN
cjfa-30364	66	11	of	of	ADP
cjfa-30364	66	12	the	the	DET
cjfa-30364	66	13	roles	role	NOUN
cjfa-30364	66	14	of	of	ADP
cjfa-30364	66	15	commercial	commercial	ADJ
cjfa-30364	66	16	banks	bank	NOUN
cjfa-30364	66	17	as	as	ADP
cjfa-30364	66	18	financial	financial	ADJ
cjfa-30364	66	19	intermediators	intermediator	NOUN
cjfa-30364	66	20	not	not	PART
cjfa-30364	66	21	only	only	ADV
cjfa-30364	66	22	to	to	PART
cjfa-30364	66	23	stabilize	stabilize	VERB
cjfa-30364	66	24	the	the	DET
cjfa-30364	66	25	economy	economy	NOUN
cjfa-30364	66	26	but	but	CCONJ
cjfa-30364	66	27	to	to	PART
cjfa-30364	66	28	protect	protect	VERB
cjfa-30364	66	29	depositors	depositor	NOUN
cjfa-30364	66	30	’	’	PART
cjfa-30364	66	31	funds	fund	NOUN
cjfa-30364	66	32	,	,	PUNCT
cjfa-30364	66	33	maintenance	maintenance	NOUN
cjfa-30364	66	34	of	of	ADP
cjfa-30364	66	35	public	public	ADJ
cjfa-30364	66	36	confidence	confidence	NOUN
cjfa-30364	66	37	as	as	ADV
cjfa-30364	66	38	well	well	ADV
cjfa-30364	66	39	as	as	ADP
cjfa-30364	66	40	to	to	PART
cjfa-30364	66	41	guard	guard	VERB
cjfa-30364	66	42	against	against	ADP
cjfa-30364	66	43	systematic	systematic	ADJ
cjfa-30364	66	44	risk	risk	NOUN
cjfa-30364	66	45	and	and	CCONJ
cjfa-30364	66	46	large	large	ADJ
cjfa-30364	66	47	-	-	PUNCT
cjfa-30364	66	48	scale	scale	NOUN
cjfa-30364	66	49	failure	failure	NOUN
cjfa-30364	66	50	in	in	ADP
cjfa-30364	66	51	the	the	DET
cjfa-30364	66	52	sector	sector	NOUN
cjfa-30364	66	53	(	(	PUNCT
cjfa-30364	66	54	eke	eke	VERB
cjfa-30364	66	55	et	et	PROPN
cjfa-30364	66	56	al	al	PROPN
cjfa-30364	66	57	.	.	PROPN
cjfa-30364	66	58	,	,	PUNCT
cjfa-30364	66	59	2015	2015	NUM
cjfa-30364	66	60	;	;	PUNCT
cjfa-30364	66	61	olaifa	olaifa	PROPN
cjfa-30364	66	62	&	&	CCONJ
cjfa-30364	66	63	ajagbe	ajagbe	NOUN
cjfa-30364	66	64	,	,	PUNCT
cjfa-30364	66	65	2015	2015	NUM
cjfa-30364	66	66	)	)	PUNCT
cjfa-30364	66	67	.	.	PUNCT
cjfa-30364	67	1	in	in	ADP
cjfa-30364	67	2	nigeria	nigeria	PROPN
cjfa-30364	67	3	,	,	PUNCT
cjfa-30364	67	4	commercial	commercial	ADJ
cjfa-30364	67	5	banks	bank	NOUN
cjfa-30364	67	6	operations	operation	NOUN
cjfa-30364	67	7	are	be	AUX
cjfa-30364	67	8	regulated	regulate	VERB
cjfa-30364	67	9	by	by	ADP
cjfa-30364	67	10	the	the	DET
cjfa-30364	67	11	apex	apex	PROPN
cjfa-30364	67	12	bank	bank	PROPN
cjfa-30364	67	13	(	(	PUNCT
cjfa-30364	67	14	central	central	ADJ
cjfa-30364	67	15	bank	bank	PROPN
cjfa-30364	67	16	of	of	ADP
cjfa-30364	67	17	nigeria	nigeria	PROPN
cjfa-30364	67	18	)	)	PUNCT
cjfa-30364	67	19	,	,	PUNCT
cjfa-30364	67	20	and	and	CCONJ
cjfa-30364	67	21	supervised	supervise	VERB
cjfa-30364	67	22	by	by	ADP
cjfa-30364	67	23	the	the	DET
cjfa-30364	67	24	nigeria	nigeria	PROPN
cjfa-30364	67	25	deposit	deposit	PROPN
cjfa-30364	67	26	insurance	insurance	NOUN
cjfa-30364	67	27	corporation	corporation	NOUN
cjfa-30364	67	28	(	(	PUNCT
cjfa-30364	67	29	ndic	ndic	ADJ
cjfa-30364	67	30	)	)	PUNCT
cjfa-30364	67	31	.	.	PUNCT
cjfa-30364	68	1	their	their	PRON
cjfa-30364	68	2	presence	presence	NOUN
cjfa-30364	68	3	in	in	ADP
cjfa-30364	68	4	the	the	DET
cjfa-30364	68	5	financial	financial	ADJ
cjfa-30364	68	6	sector	sector	NOUN
cjfa-30364	68	7	have	have	AUX
cjfa-30364	68	8	greatly	greatly	ADV
cjfa-30364	68	9	and	and	CCONJ
cjfa-30364	68	10	significantly	significantly	ADV
cjfa-30364	68	11	improved	improve	VERB
cjfa-30364	68	12	commercial	commercial	ADJ
cjfa-30364	68	13	banks	bank	NOUN
cjfa-30364	68	14	operations	operation	NOUN
cjfa-30364	68	15	,	,	PUNCT
cjfa-30364	68	16	as	as	ADV
cjfa-30364	68	17	well	well	ADV
cjfa-30364	68	18	as	as	ADP
cjfa-30364	68	19	their	their	PRON
cjfa-30364	68	20	lending	lending	NOUN
cjfa-30364	68	21	decisions	decision	NOUN
cjfa-30364	68	22	.	.	PUNCT
cjfa-30364	69	1	before	before	SCONJ
cjfa-30364	69	2	a	a	DET
cjfa-30364	69	3	commercial	commercial	NOUN
cjfa-30364	69	4	give	give	VERB
cjfa-30364	69	5	a	a	DET
cjfa-30364	69	6	loan	loan	NOUN
cjfa-30364	69	7	mohanty	mohanty	NOUN
cjfa-30364	69	8	(	(	PUNCT
cjfa-30364	69	9	2015	2015	NUM
cjfa-30364	69	10	)	)	PUNCT
cjfa-30364	69	11	posited	posit	VERB
cjfa-30364	69	12	that	that	SCONJ
cjfa-30364	69	13	the	the	DET
cjfa-30364	69	14	bank	bank	NOUN
cjfa-30364	69	15	’s	’s	PART
cjfa-30364	69	16	credit	credit	NOUN
cjfa-30364	69	17	department	department	NOUN
cjfa-30364	69	18	would	would	AUX
cjfa-30364	69	19	analyze	analyze	VERB
cjfa-30364	69	20	the	the	DET
cjfa-30364	69	21	borrower	borrower	NOUN
cjfa-30364	69	22	critically	critically	ADV
cjfa-30364	69	23	using	use	VERB
cjfa-30364	69	24	the	the	DET
cjfa-30364	69	25	lending	lending	NOUN
cjfa-30364	69	26	rate	rate	NOUN
cjfa-30364	69	27	system	system	NOUN
cjfa-30364	69	28	.	.	PUNCT
cjfa-30364	70	1	he	he	PRON
cjfa-30364	70	2	called	call	VERB
cjfa-30364	70	3	it	it	PRON
cjfa-30364	70	4	the	the	DET
cjfa-30364	70	5	5c	5c	NOUN
cjfa-30364	70	6	’s	’s	NOUN
cjfa-30364	70	7	of	of	ADP
cjfa-30364	70	8	creditworthiness	creditworthiness	NOUN
cjfa-30364	70	9	of	of	ADP
cjfa-30364	70	10	borrowers	borrower	NOUN
cjfa-30364	70	11	.	.	PUNCT
cjfa-30364	71	1	they	they	PRON
cjfa-30364	71	2	are	be	AUX
cjfa-30364	71	3	;	;	PUNCT
cjfa-30364	71	4	character	character	NOUN
cjfa-30364	71	5	,	,	PUNCT
cjfa-30364	71	6	capacity	capacity	NOUN
cjfa-30364	71	7	,	,	PUNCT
cjfa-30364	71	8	capital	capital	NOUN
cjfa-30364	71	9	,	,	PUNCT
cjfa-30364	71	10	collateral	collateral	NOUN
cjfa-30364	71	11	and	and	CCONJ
cjfa-30364	71	12	conditions	condition	NOUN
cjfa-30364	71	13	.	.	PUNCT
cjfa-30364	72	1	the	the	DET
cjfa-30364	72	2	character	character	NOUN
cjfa-30364	72	3	consists	consist	VERB
cjfa-30364	72	4	of	of	ADP
cjfa-30364	72	5	the	the	DET
cjfa-30364	72	6	features	feature	NOUN
cjfa-30364	72	7	of	of	ADP
cjfa-30364	72	8	the	the	DET
cjfa-30364	72	9	borrowers	borrower	NOUN
cjfa-30364	72	10	such	such	ADJ
cjfa-30364	72	11	as	as	ADP
cjfa-30364	72	12	age	age	NOUN
cjfa-30364	72	13	,	,	PUNCT
cjfa-30364	72	14	industry	industry	NOUN
cjfa-30364	72	15	type	type	NOUN
cjfa-30364	72	16	,	,	PUNCT
cjfa-30364	72	17	the	the	DET
cjfa-30364	72	18	reputation	reputation	NOUN
cjfa-30364	72	19	.	.	PUNCT
cjfa-30364	73	1	the	the	DET
cjfa-30364	73	2	capacity	capacity	NOUN
cjfa-30364	73	3	includes	include	VERB
cjfa-30364	73	4	the	the	DET
cjfa-30364	73	5	volume	volume	NOUN
cjfa-30364	73	6	of	of	ADP
cjfa-30364	73	7	operations	operation	NOUN
cjfa-30364	73	8	of	of	ADP
cjfa-30364	73	9	the	the	DET
cjfa-30364	73	10	borrowers	borrower	NOUN
cjfa-30364	73	11	.	.	PUNCT
cjfa-30364	74	1	the	the	DET
cjfa-30364	74	2	capital	capital	NOUN
cjfa-30364	74	3	,	,	PUNCT
cjfa-30364	74	4	here	here	ADV
cjfa-30364	74	5	deals	deal	VERB
cjfa-30364	74	6	with	with	ADP
cjfa-30364	74	7	the	the	DET
cjfa-30364	74	8	borrower	borrower	NOUN
cjfa-30364	74	9	’s	’s	PART
cjfa-30364	74	10	source	source	NOUN
cjfa-30364	74	11	of	of	ADP
cjfa-30364	74	12	capital	capital	NOUN
cjfa-30364	74	13	,	,	PUNCT
cjfa-30364	74	14	and	and	CCONJ
cjfa-30364	74	15	the	the	DET
cjfa-30364	74	16	capital	capital	NOUN
cjfa-30364	74	17	structure	structure	NOUN
cjfa-30364	74	18	or	or	CCONJ
cjfa-30364	74	19	mix	mix	NOUN
cjfa-30364	74	20	,	,	PUNCT
cjfa-30364	74	21	whether	whether	SCONJ
cjfa-30364	74	22	it	it	PRON
cjfa-30364	74	23	is	be	AUX
cjfa-30364	74	24	solely	solely	ADV
cjfa-30364	74	25	equity	equity	NOUN
cjfa-30364	74	26	financed	finance	VERB
cjfa-30364	74	27	or	or	CCONJ
cjfa-30364	74	28	solely	solely	ADV
cjfa-30364	74	29	financed	finance	VERB
cjfa-30364	74	30	through	through	ADP
cjfa-30364	74	31	debt	debt	NOUN
cjfa-30364	74	32	or	or	CCONJ
cjfa-30364	74	33	both	both	PRON
cjfa-30364	74	34	.	.	PUNCT
cjfa-30364	75	1	similar	similar	ADJ
cjfa-30364	75	2	to	to	ADP
cjfa-30364	75	3	mohanty	mohanty	PROPN
cjfa-30364	75	4	’s	’s	PART
cjfa-30364	75	5	(	(	PUNCT
cjfa-30364	75	6	2015	2015	NUM
cjfa-30364	75	7	)	)	PUNCT
cjfa-30364	75	8	5c	5c	NOUN
cjfa-30364	75	9	’s	’s	NOUN
cjfa-30364	75	10	of	of	ADP
cjfa-30364	75	11	creditworthiness	creditworthiness	NOUN
cjfa-30364	75	12	of	of	ADP
cjfa-30364	75	13	borrowers	borrower	NOUN
cjfa-30364	75	14	,	,	PUNCT
cjfa-30364	75	15	researchers	researcher	NOUN
cjfa-30364	75	16	have	have	AUX
cjfa-30364	75	17	suggested	suggest	VERB
cjfa-30364	75	18	various	various	ADJ
cjfa-30364	75	19	determinants	determinant	NOUN
cjfa-30364	75	20	of	of	ADP
cjfa-30364	75	21	bank	bank	NOUN
cjfa-30364	75	22	lending	lending	NOUN
cjfa-30364	75	23	decisions	decision	NOUN
cjfa-30364	75	24	.	.	PUNCT
cjfa-30364	76	1	olokoyo	olokoyo	PROPN
cjfa-30364	76	2	(	(	PUNCT
cjfa-30364	76	3	2011	2011	NUM
cjfa-30364	76	4	)	)	PUNCT
cjfa-30364	76	5	highlighted	highlight	VERB
cjfa-30364	76	6	the	the	DET
cjfa-30364	76	7	determinants	determinant	NOUN
cjfa-30364	76	8	of	of	ADP
cjfa-30364	76	9	banks	bank	NOUN
cjfa-30364	76	10	’	’	PART
cjfa-30364	76	11	lending	lending	NOUN
cjfa-30364	76	12	decisions	decision	NOUN
cjfa-30364	76	13	or	or	CCONJ
cjfa-30364	76	14	behavior	behavior	NOUN
cjfa-30364	76	15	in	in	ADP
cjfa-30364	76	16	nigeria	nigeria	PROPN
cjfa-30364	76	17	as	as	ADP
cjfa-30364	76	18	volume	volume	NOUN
cjfa-30364	76	19	of	of	ADP
cjfa-30364	76	20	deposit	deposit	NOUN
cjfa-30364	76	21	,	,	PUNCT
cjfa-30364	76	22	investment	investment	NOUN
cjfa-30364	76	23	portfolio	portfolio	NOUN
cjfa-30364	76	24	,	,	PUNCT
cjfa-30364	76	25	interest	interest	NOUN
cjfa-30364	76	26	rate	rate	NOUN
cjfa-30364	76	27	or	or	CCONJ
cjfa-30364	76	28	lending	lending	NOUN
cjfa-30364	76	29	rate	rate	NOUN
cjfa-30364	76	30	,	,	PUNCT
cjfa-30364	76	31	stipulated	stipulate	VERB
cjfa-30364	76	32	cash	cash	NOUN
cjfa-30364	76	33	reserve	reserve	NOUN
cjfa-30364	76	34	requirements	requirement	NOUN
cjfa-30364	76	35	ratio	ratio	NOUN
cjfa-30364	76	36	and	and	CCONJ
cjfa-30364	76	37	liquidity	liquidity	NOUN
cjfa-30364	76	38	ratio	ratio	NOUN
cjfa-30364	76	39	.	.	PUNCT
cjfa-30364	77	1	eke	eke	PROPN
cjfa-30364	77	2	et	et	PROPN
cjfa-30364	77	3	al	al	PROPN
cjfa-30364	77	4	.	.	PROPN
cjfa-30364	78	1	(	(	PUNCT
cjfa-30364	78	2	2015	2015	NUM
cjfa-30364	78	3	)	)	PUNCT
cjfa-30364	78	4	attributed	attribute	VERB
cjfa-30364	78	5	the	the	DET
cjfa-30364	78	6	factors	factor	NOUN
cjfa-30364	78	7	affecting	affect	VERB
cjfa-30364	78	8	commercial	commercial	ADJ
cjfa-30364	78	9	banks	bank	NOUN
cjfa-30364	78	10	’	’	PART
cjfa-30364	78	11	lending	lending	NOUN
cjfa-30364	78	12	decisions	decision	NOUN
cjfa-30364	78	13	as	as	ADP
cjfa-30364	78	14	some	some	DET
cjfa-30364	78	15	macroeconomic	macroeconomic	ADJ
cjfa-30364	78	16	influences	influence	NOUN
cjfa-30364	78	17	such	such	ADJ
cjfa-30364	78	18	as	as	ADP
cjfa-30364	78	19	monetary	monetary	ADJ
cjfa-30364	78	20	policy	policy	NOUN
cjfa-30364	78	21	rate	rate	NOUN
cjfa-30364	78	22	,	,	PUNCT
cjfa-30364	78	23	interest	interest	NOUN
cjfa-30364	78	24	rate	rate	NOUN
cjfa-30364	78	25	spread	spread	VERB
cjfa-30364	78	26	,	,	PUNCT
cjfa-30364	78	27	statutory	statutory	ADJ
cjfa-30364	78	28	liquidity	liquidity	NOUN
cjfa-30364	78	29	ratio	ratio	NOUN
cjfa-30364	78	30	,	,	PUNCT
cjfa-30364	78	31	exchange	exchange	NOUN
cjfa-30364	78	32	rates	rate	NOUN
cjfa-30364	78	33	and	and	CCONJ
cjfa-30364	78	34	inflation	inflation	NOUN
cjfa-30364	78	35	rate	rate	NOUN
cjfa-30364	78	36	.	.	PUNCT
cjfa-30364	79	1	olaifa	olaifa	PROPN
cjfa-30364	79	2	hope	hope	PROPN
cjfa-30364	79	3	aifuwa	aifuwa	PROPN
cjfa-30364	79	4	,	,	PUNCT
cjfa-30364	79	5	musa	musa	PROPN
cjfa-30364	79	6	saidu	saidu	PROPN
cjfa-30364	79	7	,	,	PUNCT
cjfa-30364	79	8	osaruese	osaruese	ADJ
cjfa-30364	79	9	enehizena	enehizena	PROPN
cjfa-30364	79	10	,	,	PUNCT
cjfa-30364	79	11	albert	albert	PROPN
cjfa-30364	79	12	osazevbaru66	osazevbaru66	PROPN
cjfa-30364	79	13	and	and	CCONJ
cjfa-30364	79	14	ajagbe	ajagbe	NOUN
cjfa-30364	79	15	(	(	PUNCT
cjfa-30364	79	16	2015	2015	NUM
cjfa-30364	79	17	)	)	PUNCT
cjfa-30364	79	18	posited	posit	VERB
cjfa-30364	79	19	that	that	SCONJ
cjfa-30364	79	20	board	board	NOUN
cjfa-30364	79	21	composition	composition	NOUN
cjfa-30364	79	22	and	and	CCONJ
cjfa-30364	79	23	ceo	ceo	NOUN
cjfa-30364	79	24	duality	duality	NOUN
cjfa-30364	79	25	positively	positively	ADV
cjfa-30364	79	26	affects	affect	VERB
cjfa-30364	79	27	bank	bank	NOUN
cjfa-30364	79	28	lending	lending	NOUN
cjfa-30364	79	29	decisions	decision	NOUN
cjfa-30364	79	30	,	,	PUNCT
cjfa-30364	79	31	while	while	SCONJ
cjfa-30364	79	32	board	board	NOUN
cjfa-30364	79	33	size	size	NOUN
cjfa-30364	79	34	negatively	negatively	ADV
cjfa-30364	79	35	affect	affect	VERB
cjfa-30364	79	36	commercial	commercial	ADJ
cjfa-30364	79	37	banks	bank	NOUN
cjfa-30364	79	38	’	’	PART
cjfa-30364	79	39	lending	lending	NOUN
cjfa-30364	79	40	decisions	decision	NOUN
cjfa-30364	79	41	.	.	PUNCT
cjfa-30364	80	1	ghulam	ghulam	PROPN
cjfa-30364	80	2	and	and	CCONJ
cjfa-30364	80	3	iyofor	iyofor	ADP
cjfa-30364	80	4	(	(	PUNCT
cjfa-30364	80	5	2017	2017	NUM
cjfa-30364	80	6	)	)	PUNCT
cjfa-30364	80	7	opined	opine	VERB
cjfa-30364	80	8	that	that	SCONJ
cjfa-30364	80	9	firm	firm	ADJ
cjfa-30364	80	10	characteristics	characteristic	NOUN
cjfa-30364	80	11	affects	affect	VERB
cjfa-30364	80	12	commercial	commercial	ADJ
cjfa-30364	80	13	banks	bank	NOUN
cjfa-30364	80	14	’	’	PART
cjfa-30364	80	15	lending	lending	NOUN
cjfa-30364	80	16	decisions	decision	NOUN
cjfa-30364	80	17	,	,	PUNCT
cjfa-30364	80	18	however	however	ADV
cjfa-30364	80	19	owner	owner	NOUN
cjfa-30364	80	20	characteristics	characteristic	NOUN
cjfa-30364	80	21	do	do	AUX
cjfa-30364	80	22	not	not	PART
cjfa-30364	80	23	influence	influence	VERB
cjfa-30364	80	24	the	the	DET
cjfa-30364	80	25	lending	lending	NOUN
cjfa-30364	80	26	decisions	decision	NOUN
cjfa-30364	80	27	of	of	ADP
cjfa-30364	80	28	commercial	commercial	ADJ
cjfa-30364	80	29	banks	bank	NOUN
cjfa-30364	80	30	.	.	PUNCT
cjfa-30364	81	1	eneje	eneje	ADJ
cjfa-30364	81	2	,	,	PUNCT
cjfa-30364	81	3	obidike	obidike	ADJ
cjfa-30364	81	4	and	and	CCONJ
cjfa-30364	81	5	chukwujekwu	chukwujekwu	PROPN
cjfa-30364	81	6	(	(	PUNCT
cjfa-30364	81	7	2016	2016	NUM
cjfa-30364	81	8	)	)	PUNCT
cjfa-30364	81	9	pointed	point	VERB
cjfa-30364	81	10	out	out	ADP
cjfa-30364	81	11	that	that	SCONJ
cjfa-30364	81	12	ifrs	ifrs	ADJ
cjfa-30364	81	13	adoption	adoption	NOUN
cjfa-30364	81	14	of	of	ADP
cjfa-30364	81	15	borrowing	borrowing	NOUN
cjfa-30364	81	16	firms	firm	NOUN
cjfa-30364	81	17	in	in	ADP
cjfa-30364	81	18	nigeria	nigeria	PROPN
cjfa-30364	81	19	have	have	AUX
cjfa-30364	81	20	significantly	significantly	ADV
cjfa-30364	81	21	affected	affect	VERB
cjfa-30364	81	22	commercial	commercial	ADJ
cjfa-30364	81	23	banks	bank	NOUN
cjfa-30364	81	24	’	’	PART
cjfa-30364	81	25	lending	lending	NOUN
cjfa-30364	81	26	decisions	decision	NOUN
cjfa-30364	81	27	.	.	PUNCT
cjfa-30364	82	1	they	they	PRON
cjfa-30364	82	2	noted	note	VERB
cjfa-30364	82	3	that	that	SCONJ
cjfa-30364	82	4	the	the	DET
cjfa-30364	82	5	mechanics	mechanic	NOUN
cjfa-30364	82	6	of	of	ADP
cjfa-30364	82	7	loan	loan	NOUN
cjfa-30364	82	8	loss	loss	NOUN
cjfa-30364	82	9	provisioning	provisioning	NOUN
cjfa-30364	82	10	in	in	ADP
cjfa-30364	82	11	post	post	PROPN
cjfa-30364	82	12	ifrs	ifrs	PROPN
cjfa-30364	82	13	era	era	NOUN
cjfa-30364	82	14	differs	differ	VERB
cjfa-30364	82	15	significantly	significantly	ADV
cjfa-30364	82	16	from	from	ADP
cjfa-30364	82	17	that	that	PRON
cjfa-30364	82	18	of	of	ADP
cjfa-30364	82	19	pre	pre	PROPN
cjfa-30364	82	20	ifrs	ifrs	PROPN
cjfa-30364	82	21	era	era	NOUN
cjfa-30364	82	22	.	.	PUNCT
cjfa-30364	83	1	emeni	emeni	NOUN
cjfa-30364	83	2	(	(	PUNCT
cjfa-30364	83	3	2014	2014	NUM
cjfa-30364	83	4	)	)	PUNCT
cjfa-30364	83	5	was	be	AUX
cjfa-30364	83	6	of	of	ADP
cjfa-30364	83	7	the	the	DET
cjfa-30364	83	8	opinion	opinion	NOUN
cjfa-30364	83	9	that	that	SCONJ
cjfa-30364	83	10	volume	volume	NOUN
cjfa-30364	83	11	of	of	ADP
cjfa-30364	83	12	the	the	DET
cjfa-30364	83	13	loans	loan	NOUN
cjfa-30364	83	14	is	be	AUX
cjfa-30364	83	15	the	the	DET
cjfa-30364	83	16	major	major	ADJ
cjfa-30364	83	17	factor	factor	NOUN
cjfa-30364	83	18	that	that	PRON
cjfa-30364	83	19	determines	determine	VERB
cjfa-30364	83	20	the	the	DET
cjfa-30364	83	21	lending	lending	NOUN
cjfa-30364	83	22	decisions	decision	NOUN
cjfa-30364	83	23	of	of	ADP
cjfa-30364	83	24	commercial	commercial	ADJ
cjfa-30364	83	25	banks	bank	NOUN
cjfa-30364	83	26	,	,	PUNCT
cjfa-30364	83	27	and	and	CCONJ
cjfa-30364	83	28	noted	note	VERB
cjfa-30364	83	29	that	that	SCONJ
cjfa-30364	83	30	the	the	DET
cjfa-30364	83	31	benefits	benefit	NOUN
cjfa-30364	83	32	of	of	ADP
cjfa-30364	83	33	this	this	DET
cjfa-30364	83	34	criterion	criterion	NOUN
cjfa-30364	83	35	outweighs	outweigh	VERB
cjfa-30364	83	36	the	the	DET
cjfa-30364	83	37	challenges	challenge	NOUN
cjfa-30364	83	38	that	that	PRON
cjfa-30364	83	39	other	other	ADJ
cjfa-30364	83	40	factors	factor	NOUN
cjfa-30364	83	41	brings	bring	VERB
cjfa-30364	83	42	.	.	PUNCT
cjfa-30364	84	1	ironkwe	ironkwe	ADJ
cjfa-30364	84	2	and	and	CCONJ
cjfa-30364	84	3	otti	otti	ADJ
cjfa-30364	84	4	(	(	PUNCT
cjfa-30364	84	5	2016	2016	NUM
cjfa-30364	84	6	)	)	PUNCT
cjfa-30364	84	7	further	far	ADV
cjfa-30364	84	8	buttressed	buttress	VERB
cjfa-30364	84	9	that	that	SCONJ
cjfa-30364	84	10	if	if	SCONJ
cjfa-30364	84	11	commercial	commercial	ADJ
cjfa-30364	84	12	banks	bank	NOUN
cjfa-30364	84	13	could	could	AUX
cjfa-30364	84	14	improve	improve	VERB
cjfa-30364	84	15	on	on	ADP
cjfa-30364	84	16	the	the	DET
cjfa-30364	84	17	information	information	NOUN
cjfa-30364	84	18	on	on	ADP
cjfa-30364	84	19	determining	determine	VERB
cjfa-30364	84	20	factor	factor	NOUN
cjfa-30364	84	21	of	of	ADP
cjfa-30364	84	22	bank	bank	PROPN
cjfa-30364	84	23	lending	lending	NOUN
cjfa-30364	84	24	,	,	PUNCT
cjfa-30364	84	25	both	both	CCONJ
cjfa-30364	84	26	the	the	DET
cjfa-30364	84	27	borrowers	borrower	NOUN
cjfa-30364	84	28	and	and	CCONJ
cjfa-30364	84	29	the	the	DET
cjfa-30364	84	30	commercial	commercial	ADJ
cjfa-30364	84	31	banks	bank	NOUN
cjfa-30364	84	32	would	would	AUX
cjfa-30364	84	33	be	be	AUX
cjfa-30364	84	34	better	well	ADJ
cjfa-30364	84	35	off	off	ADV
cjfa-30364	84	36	.	.	PUNCT
cjfa-30364	85	1	prior	prior	ADJ
cjfa-30364	85	2	studies	study	NOUN
cjfa-30364	85	3	have	have	AUX
cjfa-30364	85	4	used	use	VERB
cjfa-30364	85	5	different	different	ADJ
cjfa-30364	85	6	proxies	proxy	NOUN
cjfa-30364	85	7	to	to	PART
cjfa-30364	85	8	measure	measure	VERB
cjfa-30364	85	9	commercial	commercial	ADJ
cjfa-30364	85	10	banks	bank	NOUN
cjfa-30364	85	11	’	’	PART
cjfa-30364	85	12	lending	lending	NOUN
cjfa-30364	85	13	decisions	decision	NOUN
cjfa-30364	85	14	.	.	PUNCT
cjfa-30364	86	1	some	some	DET
cjfa-30364	86	2	used	use	VERB
cjfa-30364	86	3	accounting	accounting	NOUN
cjfa-30364	86	4	information	information	NOUN
cjfa-30364	86	5	proxies	proxy	NOUN
cjfa-30364	86	6	such	such	ADJ
cjfa-30364	86	7	as	as	ADP
cjfa-30364	86	8	volume	volume	NOUN
cjfa-30364	86	9	of	of	ADP
cjfa-30364	86	10	loan	loan	NOUN
cjfa-30364	86	11	,	,	PUNCT
cjfa-30364	86	12	loan	loan	NOUN
cjfa-30364	86	13	and	and	CCONJ
cjfa-30364	86	14	advances	advance	NOUN
cjfa-30364	86	15	,	,	PUNCT
cjfa-30364	86	16	total	total	ADJ
cjfa-30364	86	17	value	value	NOUN
cjfa-30364	86	18	of	of	ADP
cjfa-30364	86	19	banks	bank	NOUN
cjfa-30364	86	20	loans	loan	NOUN
cjfa-30364	86	21	in	in	ADP
cjfa-30364	86	22	the	the	DET
cjfa-30364	86	23	financial	financial	ADJ
cjfa-30364	86	24	statement	statement	NOUN
cjfa-30364	86	25	(	(	PUNCT
cjfa-30364	86	26	lear	lear	PROPN
cjfa-30364	86	27	&	&	CCONJ
cjfa-30364	86	28	pannepack	pannepack	NOUN
cjfa-30364	86	29	,	,	PUNCT
cjfa-30364	86	30	2004	2004	NUM
cjfa-30364	86	31	;	;	PUNCT
cjfa-30364	86	32	emeni	emeni	NOUN
cjfa-30364	86	33	,	,	PUNCT
cjfa-30364	86	34	2014	2014	NUM
cjfa-30364	86	35	)	)	PUNCT
cjfa-30364	86	36	,	,	PUNCT
cjfa-30364	86	37	volume	volume	NOUN
cjfa-30364	86	38	of	of	ADP
cjfa-30364	86	39	deposit	deposit	NOUN
cjfa-30364	86	40	(	(	PUNCT
cjfa-30364	86	41	olokoyo	olokoyo	NOUN
cjfa-30364	86	42	,	,	PUNCT
cjfa-30364	86	43	2011	2011	NUM
cjfa-30364	86	44	)	)	PUNCT
cjfa-30364	86	45	,	,	PUNCT
cjfa-30364	86	46	monetary	monetary	ADJ
cjfa-30364	86	47	policy	policy	NOUN
cjfa-30364	86	48	rate	rate	NOUN
cjfa-30364	86	49	(	(	PUNCT
cjfa-30364	86	50	eke	eke	NOUN
cjfa-30364	86	51	et	et	PROPN
cjfa-30364	86	52	al	al	PROPN
cjfa-30364	86	53	.	.	PROPN
cjfa-30364	86	54	,	,	PUNCT
cjfa-30364	86	55	2015	2015	NUM
cjfa-30364	86	56	)	)	PUNCT
cjfa-30364	86	57	,	,	PUNCT
cjfa-30364	86	58	loan	loan	NOUN
cjfa-30364	86	59	loss	loss	NOUN
cjfa-30364	86	60	provisioning	provisioning	NOUN
cjfa-30364	86	61	(	(	PUNCT
cjfa-30364	86	62	eneje	eneje	X
cjfa-30364	86	63	et	et	PROPN
cjfa-30364	86	64	al	al	PROPN
cjfa-30364	86	65	.	.	PROPN
cjfa-30364	86	66	,	,	PUNCT
cjfa-30364	86	67	2016	2016	NUM
cjfa-30364	86	68	)	)	PUNCT
cjfa-30364	86	69	,	,	PUNCT
cjfa-30364	86	70	loan	loan	NOUN
cjfa-30364	86	71	growth	growth	NOUN
cjfa-30364	86	72	and	and	CCONJ
cjfa-30364	86	73	future	future	ADJ
cjfa-30364	86	74	charge	charge	NOUN
cjfa-30364	86	75	off	off	ADP
cjfa-30364	86	76	(	(	PUNCT
cjfa-30364	86	77	bushman	bushman	PROPN
cjfa-30364	86	78	,	,	PUNCT
cjfa-30364	86	79	hendricks	hendricks	PROPN
cjfa-30364	86	80	&	&	CCONJ
cjfa-30364	86	81	williams	williams	PROPN
cjfa-30364	86	82	,	,	PUNCT
cjfa-30364	86	83	2013	2013	NUM
cjfa-30364	86	84	)	)	PUNCT
cjfa-30364	86	85	,	,	PUNCT
cjfa-30364	86	86	external	external	ADJ
cjfa-30364	86	87	finance	finance	NOUN
cjfa-30364	86	88	,	,	PUNCT
cjfa-30364	86	89	credit	credit	NOUN
cjfa-30364	86	90	demand	demand	NOUN
cjfa-30364	86	91	and	and	CCONJ
cjfa-30364	86	92	credit	credit	NOUN
cjfa-30364	86	93	rationing	ration	VERB
cjfa-30364	86	94	(	(	PUNCT
cjfa-30364	86	95	angori	angori	ADJ
cjfa-30364	86	96	,	,	PUNCT
cjfa-30364	86	97	aristei	aristei	NOUN
cjfa-30364	86	98	&	&	CCONJ
cjfa-30364	86	99	gallo	gallo	PROPN
cjfa-30364	86	100	,	,	PUNCT
cjfa-30364	86	101	2017	2017	NUM
cjfa-30364	86	102	)	)	PUNCT
cjfa-30364	86	103	,	,	PUNCT
cjfa-30364	86	104	hard	hard	ADJ
cjfa-30364	86	105	and	and	CCONJ
cjfa-30364	86	106	soft	soft	ADJ
cjfa-30364	86	107	information	information	NOUN
cjfa-30364	86	108	(	(	PUNCT
cjfa-30364	86	109	grunert	grunert	NOUN
cjfa-30364	86	110	&	&	CCONJ
cjfa-30364	86	111	norden	norden	PROPN
cjfa-30364	86	112	,	,	PUNCT
cjfa-30364	86	113	2011	2011	NUM
cjfa-30364	86	114	)	)	PUNCT
cjfa-30364	86	115	,	,	PUNCT
cjfa-30364	86	116	propensity	propensity	NOUN
cjfa-30364	86	117	ratio	ratio	NOUN
cjfa-30364	86	118	(	(	PUNCT
cjfa-30364	86	119	mkhaiber	mkhaiber	PROPN
cjfa-30364	86	120	&	&	CCONJ
cjfa-30364	86	121	werner	werner	PROPN
cjfa-30364	86	122	,	,	PUNCT
cjfa-30364	86	123	2014	2014	NUM
cjfa-30364	86	124	)	)	PUNCT
cjfa-30364	86	125	.	.	PUNCT
cjfa-30364	87	1	this	this	DET
cjfa-30364	87	2	current	current	ADJ
cjfa-30364	87	3	study	study	NOUN
cjfa-30364	87	4	used	use	VERB
cjfa-30364	87	5	the	the	DET
cjfa-30364	87	6	total	total	ADJ
cjfa-30364	87	7	value	value	NOUN
cjfa-30364	87	8	of	of	ADP
cjfa-30364	87	9	banks	bank	NOUN
cjfa-30364	87	10	loans	loan	NOUN
cjfa-30364	87	11	in	in	ADP
cjfa-30364	87	12	the	the	DET
cjfa-30364	87	13	financial	financial	ADJ
cjfa-30364	87	14	statement	statement	NOUN
cjfa-30364	87	15	to	to	ADP
cjfa-30364	87	16	proxy	proxy	ADJ
cjfa-30364	87	17	banks	bank	NOUN
cjfa-30364	87	18	’	’	PART
cjfa-30364	87	19	lending	lending	NOUN
cjfa-30364	87	20	decisions	decision	NOUN
cjfa-30364	87	21	as	as	SCONJ
cjfa-30364	87	22	previously	previously	ADV
cjfa-30364	87	23	used	use	VERB
cjfa-30364	87	24	by	by	ADP
cjfa-30364	87	25	(	(	PUNCT
cjfa-30364	87	26	emeni	emeni	NOUN
cjfa-30364	87	27	,	,	PUNCT
cjfa-30364	87	28	2014	2014	NUM
cjfa-30364	87	29	)	)	PUNCT
cjfa-30364	87	30	.	.	PUNCT
cjfa-30364	88	1	accounting	accounting	NOUN
cjfa-30364	88	2	information	information	NOUN
cjfa-30364	88	3	the	the	DET
cjfa-30364	88	4	phrase	phrase	NOUN
cjfa-30364	88	5	“	"	PUNCT
cjfa-30364	88	6	accounting	accounting	NOUN
cjfa-30364	88	7	information	information	NOUN
cjfa-30364	88	8	”	"	PUNCT
cjfa-30364	88	9	is	be	AUX
cjfa-30364	88	10	a	a	DET
cjfa-30364	88	11	blend	blend	NOUN
cjfa-30364	88	12	of	of	ADP
cjfa-30364	88	13	two	two	NUM
cjfa-30364	88	14	concepts	concept	NOUN
cjfa-30364	88	15	:	:	PUNCT
cjfa-30364	88	16	accounting	accounting	NOUN
cjfa-30364	88	17	and	and	CCONJ
cjfa-30364	88	18	information	information	NOUN
cjfa-30364	88	19	.	.	PUNCT
cjfa-30364	89	1	while	while	SCONJ
cjfa-30364	89	2	the	the	DET
cjfa-30364	89	3	former	former	NOUN
cjfa-30364	89	4	is	be	AUX
cjfa-30364	89	5	the	the	DET
cjfa-30364	89	6	process	process	NOUN
cjfa-30364	89	7	of	of	ADP
cjfa-30364	89	8	recording	recording	NOUN
cjfa-30364	89	9	,	,	PUNCT
cjfa-30364	89	10	analyzing	analyzing	NOUN
cjfa-30364	89	11	,	,	PUNCT
cjfa-30364	89	12	classifying	classify	VERB
cjfa-30364	89	13	,	,	PUNCT
cjfa-30364	89	14	summarizing	summarize	VERB
cjfa-30364	89	15	financial	financial	ADJ
cjfa-30364	89	16	transactions	transaction	NOUN
cjfa-30364	89	17	.	.	PUNCT
cjfa-30364	90	1	the	the	DET
cjfa-30364	90	2	latter	latter	ADJ
cjfa-30364	90	3	simply	simply	ADV
cjfa-30364	90	4	means	mean	VERB
cjfa-30364	90	5	the	the	DET
cjfa-30364	90	6	knowledge	knowledge	NOUN
cjfa-30364	90	7	communicated	communicate	VERB
cjfa-30364	90	8	or	or	CCONJ
cjfa-30364	90	9	received	receive	VERB
cjfa-30364	90	10	concerning	concern	VERB
cjfa-30364	90	11	a	a	DET
cjfa-30364	90	12	particular	particular	ADJ
cjfa-30364	90	13	fact	fact	NOUN
cjfa-30364	90	14	or	or	CCONJ
cjfa-30364	90	15	circumstance	circumstance	NOUN
cjfa-30364	90	16	.	.	PUNCT
cjfa-30364	91	1	ironkwe	ironkwe	ADJ
cjfa-30364	91	2	and	and	CCONJ
cjfa-30364	91	3	otti	otti	ADJ
cjfa-30364	91	4	(	(	PUNCT
cjfa-30364	91	5	2016	2016	NUM
cjfa-30364	91	6	)	)	PUNCT
cjfa-30364	91	7	sees	see	VERB
cjfa-30364	91	8	accounting	accounting	NOUN
cjfa-30364	91	9	information	information	NOUN
cjfa-30364	91	10	as	as	ADP
cjfa-30364	91	11	the	the	DET
cjfa-30364	91	12	ingredient	ingredient	NOUN
cjfa-30364	91	13	needed	need	VERB
cjfa-30364	91	14	in	in	ADP
cjfa-30364	91	15	most	most	ADJ
cjfa-30364	91	16	managerial	managerial	ADJ
cjfa-30364	91	17	decisions	decision	NOUN
cjfa-30364	91	18	.	.	PUNCT
cjfa-30364	92	1	they	they	PRON
cjfa-30364	92	2	further	far	ADV
cjfa-30364	92	3	defined	define	VERB
cjfa-30364	92	4	accounting	accounting	NOUN
cjfa-30364	92	5	information	information	NOUN
cjfa-30364	92	6	as	as	ADP
cjfa-30364	92	7	the	the	DET
cjfa-30364	92	8	study	study	NOUN
cjfa-30364	92	9	and	and	CCONJ
cjfa-30364	92	10	practice	practice	NOUN
cjfa-30364	92	11	of	of	ADP
cjfa-30364	92	12	accounting	account	VERB
cjfa-30364	92	13	with	with	ADP
cjfa-30364	92	14	the	the	DET
cjfa-30364	92	15	design	design	NOUN
cjfa-30364	92	16	,	,	PUNCT
cjfa-30364	92	17	application	application	NOUN
cjfa-30364	92	18	and	and	CCONJ
cjfa-30364	92	19	monitoring	monitor	VERB
cjfa-30364	92	20	accounting	accounting	NOUN
cjfa-30364	92	21	information	information	NOUN
cjfa-30364	92	22	and	and	CCONJ
cjfa-30364	92	23	lending	lending	NOUN
cjfa-30364	92	24	decision	decision	NOUN
cjfa-30364	92	25	…	…	PUNCT
cjfa-30364	92	26	67	67	NUM
cjfa-30364	92	27	of	of	ADP
cjfa-30364	92	28	information	information	NOUN
cjfa-30364	92	29	systems	system	NOUN
cjfa-30364	92	30	.	.	PUNCT
cjfa-30364	93	1	emeni	emeni	NOUN
cjfa-30364	93	2	(	(	PUNCT
cjfa-30364	93	3	2014	2014	NUM
cjfa-30364	93	4	)	)	PUNCT
cjfa-30364	93	5	defined	define	VERB
cjfa-30364	93	6	accounting	accounting	NOUN
cjfa-30364	93	7	information	information	NOUN
cjfa-30364	93	8	as	as	SCONJ
cjfa-30364	93	9	knowledge	knowledge	NOUN
cjfa-30364	93	10	communicated	communicate	VERB
cjfa-30364	93	11	and	and	CCONJ
cjfa-30364	93	12	received	receive	VERB
cjfa-30364	93	13	as	as	SCONJ
cjfa-30364	93	14	regards	regard	VERB
cjfa-30364	93	15	a	a	DET
cjfa-30364	93	16	particular	particular	ADJ
cjfa-30364	93	17	financial	financial	ADJ
cjfa-30364	93	18	transaction	transaction	NOUN
cjfa-30364	93	19	.	.	PUNCT
cjfa-30364	94	1	both	both	DET
cjfa-30364	94	2	definitions	definition	NOUN
cjfa-30364	94	3	accurately	accurately	ADV
cjfa-30364	94	4	gave	give	VERB
cjfa-30364	94	5	clear	clear	ADJ
cjfa-30364	94	6	meaning	meaning	NOUN
cjfa-30364	94	7	of	of	ADP
cjfa-30364	94	8	accounting	accounting	NOUN
cjfa-30364	94	9	information	information	NOUN
cjfa-30364	94	10	,	,	PUNCT
cjfa-30364	94	11	however	however	ADV
cjfa-30364	94	12	they	they	PRON
cjfa-30364	94	13	did	do	AUX
cjfa-30364	94	14	not	not	PART
cjfa-30364	94	15	incorporate	incorporate	VERB
cjfa-30364	94	16	the	the	DET
cjfa-30364	94	17	non	non	ADJ
cjfa-30364	94	18	-	-	ADJ
cjfa-30364	94	19	financial	financial	ADJ
cjfa-30364	94	20	part	part	NOUN
cjfa-30364	94	21	of	of	ADP
cjfa-30364	94	22	accounting	account	VERB
cjfa-30364	94	23	into	into	ADP
cjfa-30364	94	24	it	it	PRON
cjfa-30364	94	25	.	.	PUNCT
cjfa-30364	95	1	scholars	scholar	NOUN
cjfa-30364	95	2	have	have	AUX
cjfa-30364	95	3	sounded	sound	VERB
cjfa-30364	95	4	that	that	PRON
cjfa-30364	95	5	information	information	NOUN
cjfa-30364	95	6	on	on	ADP
cjfa-30364	95	7	financial	financial	ADJ
cjfa-30364	95	8	statement	statement	NOUN
cjfa-30364	95	9	is	be	AUX
cjfa-30364	95	10	not	not	PART
cjfa-30364	95	11	considered	consider	VERB
cjfa-30364	95	12	important	important	ADJ
cjfa-30364	95	13	when	when	SCONJ
cjfa-30364	95	14	making	make	VERB
cjfa-30364	95	15	decisions	decision	NOUN
cjfa-30364	95	16	(	(	PUNCT
cjfa-30364	95	17	dang	dang	PROPN
cjfa-30364	95	18	,	,	PUNCT
cjfa-30364	95	19	marriott	marriott	PROPN
cjfa-30364	95	20	&	&	CCONJ
cjfa-30364	95	21	marriott	marriott	PROPN
cjfa-30364	95	22	,	,	PUNCT
cjfa-30364	95	23	2006	2006	NUM
cjfa-30364	95	24	;	;	PUNCT
cjfa-30364	95	25	2008	2008	NUM
cjfa-30364	95	26	)	)	PUNCT
cjfa-30364	95	27	.	.	PUNCT
cjfa-30364	96	1	mirshekary	mirshekary	NOUN
cjfa-30364	96	2	and	and	CCONJ
cjfa-30364	96	3	saudagaran	saudagaran	ADJ
cjfa-30364	96	4	(	(	PUNCT
cjfa-30364	96	5	2005	2005	NUM
cjfa-30364	96	6	)	)	PUNCT
cjfa-30364	96	7	opined	opine	VERB
cjfa-30364	96	8	that	that	SCONJ
cjfa-30364	96	9	the	the	DET
cjfa-30364	96	10	most	most	ADV
cjfa-30364	96	11	common	common	ADJ
cjfa-30364	96	12	issues	issue	NOUN
cjfa-30364	96	13	of	of	ADP
cjfa-30364	96	14	accounting	accounting	NOUN
cjfa-30364	96	15	information	information	NOUN
cjfa-30364	96	16	include	include	VERB
cjfa-30364	96	17	time	time	NOUN
cjfa-30364	96	18	lags	lag	NOUN
cjfa-30364	96	19	(	(	PUNCT
cjfa-30364	96	20	delays	delay	NOUN
cjfa-30364	96	21	)	)	PUNCT
cjfa-30364	96	22	,	,	PUNCT
cjfa-30364	96	23	lack	lack	NOUN
cjfa-30364	96	24	of	of	ADP
cjfa-30364	96	25	reliability	reliability	NOUN
cjfa-30364	96	26	,	,	PUNCT
cjfa-30364	96	27	and	and	CCONJ
cjfa-30364	96	28	incomplete	incomplete	ADJ
cjfa-30364	96	29	notes	note	NOUN
cjfa-30364	96	30	.	.	PUNCT
cjfa-30364	97	1	however	however	ADV
cjfa-30364	97	2	,	,	PUNCT
cjfa-30364	97	3	financial	financial	ADJ
cjfa-30364	97	4	statement	statement	NOUN
cjfa-30364	97	5	is	be	AUX
cjfa-30364	97	6	still	still	ADV
cjfa-30364	97	7	used	use	VERB
cjfa-30364	97	8	as	as	ADP
cjfa-30364	97	9	a	a	DET
cjfa-30364	97	10	basis	basis	NOUN
cjfa-30364	97	11	of	of	ADP
cjfa-30364	97	12	information	information	NOUN
cjfa-30364	97	13	,	,	PUNCT
cjfa-30364	97	14	minh	minh	X
cjfa-30364	97	15	(	(	PUNCT
cjfa-30364	97	16	2015	2015	NUM
cjfa-30364	97	17	)	)	PUNCT
cjfa-30364	97	18	and	and	CCONJ
cjfa-30364	97	19	aifuwa	aifuwa	PROPN
cjfa-30364	97	20	,	,	PUNCT
cjfa-30364	97	21	embele	embele	PROPN
cjfa-30364	97	22	and	and	CCONJ
cjfa-30364	97	23	saidu	saidu	ADJ
cjfa-30364	97	24	(	(	PUNCT
cjfa-30364	97	25	2018	2018	NUM
cjfa-30364	97	26	)	)	PUNCT
cjfa-30364	97	27	gave	give	VERB
cjfa-30364	97	28	criteria	criterion	NOUN
cjfa-30364	97	29	for	for	ADP
cjfa-30364	97	30	evaluating	evaluate	VERB
cjfa-30364	97	31	the	the	DET
cjfa-30364	97	32	usefulness	usefulness	NOUN
cjfa-30364	97	33	of	of	ADP
cjfa-30364	97	34	accounting	accounting	NOUN
cjfa-30364	97	35	information	information	NOUN
cjfa-30364	97	36	in	in	ADP
cjfa-30364	97	37	accordance	accordance	NOUN
cjfa-30364	97	38	with	with	ADP
cjfa-30364	97	39	international	international	ADJ
cjfa-30364	97	40	accounting	accounting	NOUN
cjfa-30364	97	41	standard	standard	PROPN
cjfa-30364	97	42	board	board	PROPN
cjfa-30364	97	43	(	(	PUNCT
cjfa-30364	97	44	iasb	iasb	PROPN
cjfa-30364	97	45	)	)	PUNCT
cjfa-30364	97	46	.	.	PUNCT
cjfa-30364	98	1	they	they	PRON
cjfa-30364	98	2	are	be	AUX
cjfa-30364	98	3	;	;	PUNCT
cjfa-30364	98	4	relevance	relevance	NOUN
cjfa-30364	98	5	,	,	PUNCT
cjfa-30364	98	6	faithfully	faithfully	ADV
cjfa-30364	98	7	representation	representation	NOUN
cjfa-30364	98	8	,	,	PUNCT
cjfa-30364	98	9	comparability	comparability	NOUN
cjfa-30364	98	10	,	,	PUNCT
cjfa-30364	98	11	verifiability	verifiability	NOUN
cjfa-30364	98	12	,	,	PUNCT
cjfa-30364	98	13	timeliness	timeliness	NOUN
cjfa-30364	98	14	and	and	CCONJ
cjfa-30364	98	15	understandability	understandability	NOUN
cjfa-30364	98	16	.	.	PUNCT
cjfa-30364	99	1	these	these	DET
cjfa-30364	99	2	criteria	criterion	NOUN
cjfa-30364	99	3	will	will	AUX
cjfa-30364	99	4	be	be	AUX
cjfa-30364	99	5	helpful	helpful	ADJ
cjfa-30364	99	6	to	to	ADP
cjfa-30364	99	7	commercial	commercial	ADJ
cjfa-30364	99	8	banks	bank	NOUN
cjfa-30364	99	9	in	in	ADP
cjfa-30364	99	10	evaluating	evaluate	VERB
cjfa-30364	99	11	the	the	DET
cjfa-30364	99	12	usefulness	usefulness	NOUN
cjfa-30364	99	13	of	of	ADP
cjfa-30364	99	14	financial	financial	ADJ
cjfa-30364	99	15	statement	statement	NOUN
cjfa-30364	99	16	,	,	PUNCT
cjfa-30364	99	17	before	before	ADP
cjfa-30364	99	18	taking	take	VERB
cjfa-30364	99	19	or	or	CCONJ
cjfa-30364	99	20	making	make	VERB
cjfa-30364	99	21	any	any	DET
cjfa-30364	99	22	lending	lending	NOUN
cjfa-30364	99	23	decision	decision	NOUN
cjfa-30364	99	24	.	.	PUNCT
cjfa-30364	100	1	this	this	DET
cjfa-30364	100	2	study	study	NOUN
cjfa-30364	100	3	incorporates	incorporate	VERB
cjfa-30364	100	4	non	non	ADJ
cjfa-30364	100	5	-	-	ADJ
cjfa-30364	100	6	financial	financial	ADJ
cjfa-30364	100	7	information	information	NOUN
cjfa-30364	100	8	,	,	PUNCT
cjfa-30364	100	9	therefore	therefore	ADV
cjfa-30364	100	10	further	far	ADV
cjfa-30364	100	11	defines	define	VERB
cjfa-30364	100	12	accounting	account	VERB
cjfa-30364	100	13	information	information	NOUN
cjfa-30364	100	14	as	as	SCONJ
cjfa-30364	100	15	the	the	DET
cjfa-30364	100	16	knowledge	knowledge	NOUN
cjfa-30364	100	17	communicated	communicate	VERB
cjfa-30364	100	18	and	and	CCONJ
cjfa-30364	100	19	received	receive	VERB
cjfa-30364	100	20	concerning	concern	VERB
cjfa-30364	100	21	financial	financial	ADJ
cjfa-30364	100	22	and	and	CCONJ
cjfa-30364	100	23	non	non	ADJ
cjfa-30364	100	24	-	-	ADJ
cjfa-30364	100	25	financial	financial	ADJ
cjfa-30364	100	26	transactions	transaction	NOUN
cjfa-30364	100	27	of	of	ADP
cjfa-30364	100	28	an	an	DET
cjfa-30364	100	29	entity	entity	NOUN
cjfa-30364	100	30	.	.	PUNCT
cjfa-30364	101	1	karilainen	karilainen	NOUN
cjfa-30364	101	2	(	(	PUNCT
cjfa-30364	101	3	2014	2014	NUM
cjfa-30364	101	4	)	)	PUNCT
cjfa-30364	101	5	opined	opine	VERB
cjfa-30364	101	6	that	that	SCONJ
cjfa-30364	101	7	the	the	DET
cjfa-30364	101	8	source	source	NOUN
cjfa-30364	101	9	of	of	ADP
cjfa-30364	101	10	accounting	accounting	NOUN
cjfa-30364	101	11	information	information	NOUN
cjfa-30364	101	12	that	that	PRON
cjfa-30364	101	13	commercial	commercial	ADJ
cjfa-30364	101	14	banks	bank	NOUN
cjfa-30364	101	15	may	may	AUX
cjfa-30364	101	16	use	use	VERB
cjfa-30364	101	17	in	in	ADP
cjfa-30364	101	18	taking	take	VERB
cjfa-30364	101	19	lending	lending	NOUN
cjfa-30364	101	20	decisions	decision	NOUN
cjfa-30364	101	21	are	be	AUX
cjfa-30364	101	22	,	,	PUNCT
cjfa-30364	101	23	media	medium	NOUN
cjfa-30364	101	24	reports	report	NOUN
cjfa-30364	101	25	,	,	PUNCT
cjfa-30364	101	26	financial	financial	ADJ
cjfa-30364	101	27	statement	statement	NOUN
cjfa-30364	101	28	,	,	PUNCT
cjfa-30364	101	29	recommendation	recommendation	NOUN
cjfa-30364	101	30	from	from	ADP
cjfa-30364	101	31	other	other	ADJ
cjfa-30364	101	32	about	about	ADP
cjfa-30364	101	33	a	a	DET
cjfa-30364	101	34	borrowing	borrowing	NOUN
cjfa-30364	101	35	firm	firm	NOUN
cjfa-30364	101	36	,	,	PUNCT
cjfa-30364	101	37	industry	industry	NOUN
cjfa-30364	101	38	information	information	NOUN
cjfa-30364	101	39	and	and	CCONJ
cjfa-30364	101	40	trade	trade	NOUN
cjfa-30364	101	41	association	association	NOUN
cjfa-30364	101	42	.	.	PUNCT
cjfa-30364	102	1	specifically	specifically	ADV
cjfa-30364	102	2	,	,	PUNCT
cjfa-30364	102	3	emeni	emeni	NOUN
cjfa-30364	102	4	(	(	PUNCT
cjfa-30364	102	5	2014	2014	NUM
cjfa-30364	102	6	)	)	PUNCT
cjfa-30364	102	7	gave	give	VERB
cjfa-30364	102	8	an	an	DET
cjfa-30364	102	9	expository	expository	NOUN
cjfa-30364	102	10	that	that	SCONJ
cjfa-30364	102	11	financial	financial	ADJ
cjfa-30364	102	12	information	information	NOUN
cjfa-30364	102	13	is	be	AUX
cjfa-30364	102	14	gotten	get	VERB
cjfa-30364	102	15	from	from	ADP
cjfa-30364	102	16	the	the	DET
cjfa-30364	102	17	audited	audit	VERB
cjfa-30364	102	18	and	and	CCONJ
cjfa-30364	102	19	published	publish	VERB
cjfa-30364	102	20	financial	financial	ADJ
cjfa-30364	102	21	statements	statement	NOUN
cjfa-30364	102	22	of	of	ADP
cjfa-30364	102	23	borrowing	borrowing	NOUN
cjfa-30364	102	24	firms	firm	NOUN
cjfa-30364	102	25	.	.	PUNCT
cjfa-30364	103	1	in	in	ADP
cjfa-30364	103	2	the	the	DET
cjfa-30364	103	3	same	same	ADJ
cjfa-30364	103	4	vein	vein	NOUN
cjfa-30364	103	5	,	,	PUNCT
cjfa-30364	103	6	non	non	ADJ
cjfa-30364	103	7	-	-	ADJ
cjfa-30364	103	8	financial	financial	ADJ
cjfa-30364	103	9	components	component	NOUN
cjfa-30364	103	10	could	could	AUX
cjfa-30364	103	11	also	also	ADV
cjfa-30364	103	12	be	be	AUX
cjfa-30364	103	13	gotten	get	VERB
cjfa-30364	103	14	from	from	ADP
cjfa-30364	103	15	the	the	DET
cjfa-30364	103	16	audited	audit	VERB
cjfa-30364	103	17	published	publish	VERB
cjfa-30364	103	18	financial	financial	ADJ
cjfa-30364	103	19	reports	report	NOUN
cjfa-30364	103	20	but	but	CCONJ
cjfa-30364	103	21	not	not	PART
cjfa-30364	103	22	as	as	ADV
cjfa-30364	103	23	common	common	ADJ
cjfa-30364	103	24	as	as	ADP
cjfa-30364	103	25	the	the	DET
cjfa-30364	103	26	financial	financial	ADJ
cjfa-30364	103	27	transactions	transaction	NOUN
cjfa-30364	103	28	(	(	PUNCT
cjfa-30364	103	29	nobanee	nobanee	NOUN
cjfa-30364	103	30	&	&	CCONJ
cjfa-30364	103	31	ellili	ellili	NOUN
cjfa-30364	103	32	,	,	PUNCT
cjfa-30364	103	33	2016	2016	NUM
cjfa-30364	103	34	;	;	PUNCT
cjfa-30364	103	35	anagnostopoulos	anagnostopoulo	NOUN
cjfa-30364	103	36	,	,	PUNCT
cjfa-30364	103	37	skouloudis	skouloudis	PROPN
cjfa-30364	103	38	,	,	PUNCT
cjfa-30364	103	39	khan	khan	PROPN
cjfa-30364	103	40	&	&	CCONJ
cjfa-30364	103	41	evangelinos	evangelinos	PROPN
cjfa-30364	103	42	,	,	PUNCT
cjfa-30364	103	43	2018	2018	NUM
cjfa-30364	103	44	)	)	PUNCT
cjfa-30364	103	45	.	.	PUNCT
cjfa-30364	104	1	hahn	hahn	PROPN
cjfa-30364	104	2	,	,	PUNCT
cjfa-30364	104	3	preuss	preuss	ADJ
cjfa-30364	104	4	,	,	PUNCT
cjfa-30364	104	5	pinks	pink	NOUN
cjfa-30364	104	6	and	and	CCONJ
cjfa-30364	104	7	figgie	figgie	NOUN
cjfa-30364	104	8	(	(	PUNCT
cjfa-30364	104	9	2014	2014	NUM
cjfa-30364	104	10	)	)	PUNCT
cjfa-30364	104	11	and	and	CCONJ
cjfa-30364	104	12	suroso	suroso	NOUN
cjfa-30364	104	13	,	,	PUNCT
cjfa-30364	104	14	siaham	siaham	NOUN
cjfa-30364	104	15	,	,	PUNCT
cjfa-30364	104	16	purba	purba	NOUN
cjfa-30364	104	17	,	,	PUNCT
cjfa-30364	104	18	sari	sari	NOUN
cjfa-30364	104	19	and	and	CCONJ
cjfa-30364	104	20	rusiadi	rusiadi	NOUN
cjfa-30364	104	21	(	(	PUNCT
cjfa-30364	104	22	2018	2018	NUM
cjfa-30364	104	23	)	)	PUNCT
cjfa-30364	104	24	asserted	assert	VERB
cjfa-30364	104	25	that	that	SCONJ
cjfa-30364	104	26	non	non	ADJ
cjfa-30364	104	27	-	-	ADJ
cjfa-30364	104	28	financial	financial	ADJ
cjfa-30364	104	29	information	information	NOUN
cjfa-30364	104	30	includes	include	VERB
cjfa-30364	104	31	as	as	ADP
cjfa-30364	104	32	guarantee	guarantee	NOUN
cjfa-30364	104	33	from	from	ADP
cjfa-30364	104	34	reputable	reputable	ADJ
cjfa-30364	104	35	individuals	individual	NOUN
cjfa-30364	104	36	,	,	PUNCT
cjfa-30364	104	37	company	company	NOUN
cjfa-30364	104	38	age	age	NOUN
cjfa-30364	104	39	,	,	PUNCT
cjfa-30364	104	40	experience	experience	NOUN
cjfa-30364	104	41	of	of	ADP
cjfa-30364	104	42	prospective	prospective	ADJ
cjfa-30364	104	43	debtor	debtor	NOUN
cjfa-30364	104	44	,	,	PUNCT
cjfa-30364	104	45	the	the	DET
cjfa-30364	104	46	period	period	NOUN
cjfa-30364	104	47	of	of	ADP
cjfa-30364	104	48	being	be	AUX
cjfa-30364	104	49	a	a	DET
cjfa-30364	104	50	banks	bank	NOUN
cjfa-30364	104	51	customer	customer	NOUN
cjfa-30364	104	52	and	and	CCONJ
cjfa-30364	104	53	ownership	ownership	NOUN
cjfa-30364	104	54	diversification	diversification	NOUN
cjfa-30364	104	55	,	,	PUNCT
cjfa-30364	104	56	and	and	CCONJ
cjfa-30364	104	57	sustainability	sustainability	NOUN
cjfa-30364	104	58	disclosures	disclosure	NOUN
cjfa-30364	104	59	(	(	PUNCT
cjfa-30364	104	60	environmental	environmental	ADJ
cjfa-30364	104	61	,	,	PUNCT
cjfa-30364	104	62	social	social	ADJ
cjfa-30364	104	63	and	and	CCONJ
cjfa-30364	104	64	economic	economic	ADJ
cjfa-30364	104	65	)	)	PUNCT
cjfa-30364	104	66	.	.	PUNCT
cjfa-30364	105	1	nobanee	nobanee	NOUN
cjfa-30364	105	2	and	and	CCONJ
cjfa-30364	105	3	ellili	ellili	NOUN
cjfa-30364	105	4	(	(	PUNCT
cjfa-30364	105	5	2016	2016	NUM
cjfa-30364	105	6	)	)	PUNCT
cjfa-30364	105	7	and	and	CCONJ
cjfa-30364	105	8	anagnostopoulos	anagnostopoulos	PROPN
cjfa-30364	105	9	et	et	PROPN
cjfa-30364	105	10	al	al	PROPN
cjfa-30364	105	11	.	.	PROPN
cjfa-30364	106	1	(	(	PUNCT
cjfa-30364	106	2	2018	2018	NUM
cjfa-30364	106	3	)	)	PUNCT
cjfa-30364	106	4	noted	note	VERB
cjfa-30364	106	5	that	that	SCONJ
cjfa-30364	106	6	environmental	environmental	ADJ
cjfa-30364	106	7	and	and	CCONJ
cjfa-30364	106	8	social	social	ADJ
cjfa-30364	106	9	reports	report	NOUN
cjfa-30364	106	10	may	may	AUX
cjfa-30364	106	11	be	be	AUX
cjfa-30364	106	12	gotten	get	VERB
cjfa-30364	106	13	from	from	ADP
cjfa-30364	106	14	the	the	DET
cjfa-30364	106	15	sustainability	sustainability	NOUN
cjfa-30364	106	16	accounting	accounting	NOUN
cjfa-30364	106	17	reports	report	NOUN
cjfa-30364	106	18	.	.	PUNCT
cjfa-30364	107	1	they	they	PRON
cjfa-30364	107	2	however	however	ADV
cjfa-30364	107	3	noted	note	VERB
cjfa-30364	107	4	that	that	SCONJ
cjfa-30364	107	5	developed	develop	VERB
cjfa-30364	107	6	country	country	NOUN
cjfa-30364	107	7	have	have	AUX
cjfa-30364	107	8	these	these	DET
cjfa-30364	107	9	reports	report	NOUN
cjfa-30364	107	10	added	add	VERB
cjfa-30364	107	11	to	to	ADP
cjfa-30364	107	12	their	their	PRON
cjfa-30364	107	13	financial	financial	ADJ
cjfa-30364	107	14	statement	statement	NOUN
cjfa-30364	107	15	,	,	PUNCT
cjfa-30364	107	16	while	while	SCONJ
cjfa-30364	107	17	only	only	ADV
cjfa-30364	107	18	few	few	ADJ
cjfa-30364	107	19	developing	develop	VERB
cjfa-30364	107	20	firm	firm	NOUN
cjfa-30364	107	21	have	have	VERB
cjfa-30364	107	22	it	it	PRON
cjfa-30364	107	23	rehope	rehope	VERB
cjfa-30364	107	24	aifuwa	aifuwa	PROPN
cjfa-30364	107	25	,	,	PUNCT
cjfa-30364	107	26	musa	musa	PROPN
cjfa-30364	107	27	saidu	saidu	PROPN
cjfa-30364	107	28	,	,	PUNCT
cjfa-30364	107	29	osaruese	osaruese	ADJ
cjfa-30364	107	30	enehizena	enehizena	PROPN
cjfa-30364	107	31	,	,	PUNCT
cjfa-30364	107	32	albert	albert	PROPN
cjfa-30364	107	33	osazevbaru68	osazevbaru68	PROPN
cjfa-30364	107	34	ported	port	VERB
cjfa-30364	107	35	in	in	ADP
cjfa-30364	107	36	their	their	PRON
cjfa-30364	107	37	financial	financial	ADJ
cjfa-30364	107	38	statement	statement	NOUN
cjfa-30364	107	39	.	.	PUNCT
cjfa-30364	108	1	nigeria	nigeria	PROPN
cjfa-30364	108	2	firms	firm	NOUN
cjfa-30364	108	3	have	have	AUX
cjfa-30364	108	4	not	not	PART
cjfa-30364	108	5	totally	totally	ADV
cjfa-30364	108	6	accepted	accept	VERB
cjfa-30364	108	7	this	this	PRON
cjfa-30364	108	8	,	,	PUNCT
cjfa-30364	108	9	because	because	SCONJ
cjfa-30364	108	10	these	these	DET
cjfa-30364	108	11	reports	report	NOUN
cjfa-30364	108	12	are	be	AUX
cjfa-30364	108	13	still	still	ADV
cjfa-30364	108	14	absent	absent	ADJ
cjfa-30364	108	15	in	in	ADP
cjfa-30364	108	16	the	the	DET
cjfa-30364	108	17	financial	financial	ADJ
cjfa-30364	108	18	statement	statement	NOUN
cjfa-30364	108	19	.	.	PUNCT
cjfa-30364	109	1	the	the	DET
cjfa-30364	109	2	quality	quality	NOUN
cjfa-30364	109	3	of	of	ADP
cjfa-30364	109	4	accounting	accounting	NOUN
cjfa-30364	109	5	information	information	NOUN
cjfa-30364	109	6	seems	seem	VERB
cjfa-30364	109	7	to	to	PART
cjfa-30364	109	8	be	be	AUX
cjfa-30364	109	9	a	a	DET
cjfa-30364	109	10	good	good	ADJ
cjfa-30364	109	11	yardstick	yardstick	NOUN
cjfa-30364	109	12	that	that	SCONJ
cjfa-30364	109	13	commercial	commercial	ADJ
cjfa-30364	109	14	banks	bank	NOUN
cjfa-30364	109	15	can	can	AUX
cjfa-30364	109	16	use	use	VERB
cjfa-30364	109	17	in	in	ADP
cjfa-30364	109	18	its	its	PRON
cjfa-30364	109	19	lending	lending	NOUN
cjfa-30364	109	20	decisions	decision	NOUN
cjfa-30364	109	21	.	.	PUNCT
cjfa-30364	110	1	ironkwe	ironkwe	ADJ
cjfa-30364	110	2	and	and	CCONJ
cjfa-30364	110	3	otti	otti	ADJ
cjfa-30364	110	4	(	(	PUNCT
cjfa-30364	110	5	2016	2016	NUM
cjfa-30364	110	6	)	)	PUNCT
cjfa-30364	110	7	advised	advise	VERB
cjfa-30364	110	8	that	that	SCONJ
cjfa-30364	110	9	only	only	ADV
cjfa-30364	110	10	accurate	accurate	ADJ
cjfa-30364	110	11	,	,	PUNCT
cjfa-30364	110	12	reliable	reliable	ADJ
cjfa-30364	110	13	and	and	CCONJ
cjfa-30364	110	14	relevant	relevant	ADJ
cjfa-30364	110	15	accounting	accounting	NOUN
cjfa-30364	110	16	information	information	NOUN
cjfa-30364	110	17	will	will	AUX
cjfa-30364	110	18	help	help	VERB
cjfa-30364	110	19	commercial	commercial	ADJ
cjfa-30364	110	20	banks	bank	NOUN
cjfa-30364	110	21	in	in	SCONJ
cjfa-30364	110	22	make	make	VERB
cjfa-30364	110	23	the	the	DET
cjfa-30364	110	24	best	good	ADJ
cjfa-30364	110	25	lending	lending	NOUN
cjfa-30364	110	26	decisions	decision	NOUN
cjfa-30364	110	27	.	.	PUNCT
cjfa-30364	111	1	however	however	ADV
cjfa-30364	111	2	,	,	PUNCT
cjfa-30364	111	3	aifuwa	aifuwa	PROPN
cjfa-30364	111	4	and	and	CCONJ
cjfa-30364	111	5	embele	embele	PROPN
cjfa-30364	111	6	(	(	PUNCT
cjfa-30364	111	7	2019	2019	NUM
cjfa-30364	111	8	)	)	PUNCT
cjfa-30364	111	9	explicitly	explicitly	ADV
cjfa-30364	111	10	noted	note	VERB
cjfa-30364	111	11	that	that	SCONJ
cjfa-30364	111	12	accounting	accounting	NOUN
cjfa-30364	111	13	figure	figure	NOUN
cjfa-30364	111	14	in	in	ADP
cjfa-30364	111	15	the	the	DET
cjfa-30364	111	16	financial	financial	ADJ
cjfa-30364	111	17	statements	statement	NOUN
cjfa-30364	111	18	are	be	AUX
cjfa-30364	111	19	not	not	PART
cjfa-30364	111	20	100	100	NUM
cjfa-30364	111	21	%	%	NOUN
cjfa-30364	111	22	reliable	reliable	ADJ
cjfa-30364	111	23	,	,	PUNCT
cjfa-30364	111	24	because	because	SCONJ
cjfa-30364	111	25	there	there	PRON
cjfa-30364	111	26	might	might	AUX
cjfa-30364	111	27	have	have	AUX
cjfa-30364	111	28	been	be	AUX
cjfa-30364	111	29	some	some	DET
cjfa-30364	111	30	manipulations	manipulation	NOUN
cjfa-30364	111	31	by	by	ADP
cjfa-30364	111	32	the	the	DET
cjfa-30364	111	33	board	board	NOUN
cjfa-30364	111	34	and	and	CCONJ
cjfa-30364	111	35	preparers	preparer	NOUN
cjfa-30364	111	36	of	of	ADP
cjfa-30364	111	37	the	the	DET
cjfa-30364	111	38	financial	financial	ADJ
cjfa-30364	111	39	statement	statement	NOUN
cjfa-30364	111	40	.	.	PUNCT
cjfa-30364	112	1	they	they	PRON
cjfa-30364	112	2	noted	note	VERB
cjfa-30364	112	3	that	that	SCONJ
cjfa-30364	112	4	the	the	DET
cjfa-30364	112	5	manufacturing	manufacturing	NOUN
cjfa-30364	112	6	sector	sector	NOUN
cjfa-30364	112	7	most	most	ADV
cjfa-30364	112	8	especially	especially	ADV
cjfa-30364	112	9	have	have	VERB
cjfa-30364	112	10	frail	frail	ADJ
cjfa-30364	112	11	quality	quality	NOUN
cjfa-30364	112	12	on	on	ADP
cjfa-30364	112	13	their	their	PRON
cjfa-30364	112	14	financial	financial	ADJ
cjfa-30364	112	15	reports	report	NOUN
cjfa-30364	112	16	.	.	PUNCT
cjfa-30364	113	1	this	this	PRON
cjfa-30364	113	2	was	be	AUX
cjfa-30364	113	3	justified	justify	VERB
cjfa-30364	113	4	from	from	ADP
cjfa-30364	113	5	their	their	PRON
cjfa-30364	113	6	robust	robust	ADJ
cjfa-30364	113	7	empirical	empirical	ADJ
cjfa-30364	113	8	work	work	NOUN
cjfa-30364	113	9	on	on	ADP
cjfa-30364	113	10	the	the	DET
cjfa-30364	113	11	impact	impact	NOUN
cjfa-30364	113	12	of	of	ADP
cjfa-30364	113	13	board	board	NOUN
cjfa-30364	113	14	characteristics	characteristic	NOUN
cjfa-30364	113	15	on	on	ADP
cjfa-30364	113	16	financial	financial	ADJ
cjfa-30364	113	17	reporting	reporting	NOUN
cjfa-30364	113	18	quality	quality	NOUN
cjfa-30364	113	19	.	.	PUNCT
cjfa-30364	114	1	aifuwa	aifuwa	PROPN
cjfa-30364	114	2	,	,	PUNCT
cjfa-30364	114	3	embele	embele	PROPN
cjfa-30364	114	4	and	and	CCONJ
cjfa-30364	114	5	saidu	saidu	ADJ
cjfa-30364	114	6	(	(	PUNCT
cjfa-30364	114	7	2018	2018	NUM
cjfa-30364	114	8	)	)	PUNCT
cjfa-30364	114	9	and	and	CCONJ
cjfa-30364	114	10	aifuwa	aifuwa	PROPN
cjfa-30364	114	11	and	and	CCONJ
cjfa-30364	114	12	embele	embele	PROPN
cjfa-30364	114	13	(	(	PUNCT
cjfa-30364	114	14	2019	2019	NUM
cjfa-30364	114	15	)	)	PUNCT
cjfa-30364	114	16	further	far	ADV
cjfa-30364	114	17	stated	state	VERB
cjfa-30364	114	18	the	the	DET
cjfa-30364	114	19	cause	cause	NOUN
cjfa-30364	114	20	of	of	ADP
cjfa-30364	114	21	the	the	DET
cjfa-30364	114	22	unreliability	unreliability	NOUN
cjfa-30364	114	23	of	of	ADP
cjfa-30364	114	24	financial	financial	ADJ
cjfa-30364	114	25	statement	statement	NOUN
cjfa-30364	114	26	by	by	ADP
cjfa-30364	114	27	organizations	organization	NOUN
cjfa-30364	114	28	was	be	AUX
cjfa-30364	114	29	due	due	ADJ
cjfa-30364	114	30	to	to	ADP
cjfa-30364	114	31	low	low	ADJ
cjfa-30364	114	32	ethical	ethical	ADJ
cjfa-30364	114	33	accounting	accounting	NOUN
cjfa-30364	114	34	practices	practice	NOUN
cjfa-30364	114	35	and	and	CCONJ
cjfa-30364	114	36	compliance	compliance	NOUN
cjfa-30364	114	37	among	among	ADP
cjfa-30364	114	38	business	business	NOUN
cjfa-30364	114	39	organizations	organization	NOUN
cjfa-30364	114	40	in	in	ADP
cjfa-30364	114	41	nigeria	nigeria	PROPN
cjfa-30364	114	42	and	and	CCONJ
cjfa-30364	114	43	poor	poor	ADJ
cjfa-30364	114	44	corporate	corporate	ADJ
cjfa-30364	114	45	governance	governance	NOUN
cjfa-30364	114	46	.	.	PUNCT
cjfa-30364	115	1	prior	prior	ADJ
cjfa-30364	115	2	research	research	NOUN
cjfa-30364	115	3	proxies	proxy	NOUN
cjfa-30364	115	4	to	to	PART
cjfa-30364	115	5	measure	measure	VERB
cjfa-30364	115	6	accounting	accounting	NOUN
cjfa-30364	115	7	information	information	NOUN
cjfa-30364	115	8	such	such	ADJ
cjfa-30364	115	9	as	as	ADP
cjfa-30364	115	10	monetary	monetary	ADJ
cjfa-30364	115	11	value	value	NOUN
cjfa-30364	115	12	of	of	ADP
cjfa-30364	115	13	collateral	collateral	NOUN
cjfa-30364	115	14	,	,	PUNCT
cjfa-30364	115	15	profit	profit	NOUN
cjfa-30364	115	16	level	level	NOUN
cjfa-30364	115	17	,	,	PUNCT
cjfa-30364	115	18	cash	cash	NOUN
cjfa-30364	115	19	availability/	availability/	NUM
cjfa-30364	115	20	liquidity	liquidity	NOUN
cjfa-30364	115	21	(	(	PUNCT
cjfa-30364	115	22	emeni	emeni	NOUN
cjfa-30364	115	23	,	,	PUNCT
cjfa-30364	115	24	2014	2014	NUM
cjfa-30364	115	25	)	)	PUNCT
cjfa-30364	115	26	,	,	PUNCT
cjfa-30364	115	27	financial	financial	ADJ
cjfa-30364	115	28	ratios	ratio	NOUN
cjfa-30364	115	29	(	(	PUNCT
cjfa-30364	115	30	theogene	theogene	PROPN
cjfa-30364	115	31	,	,	PUNCT
cjfa-30364	115	32	mulegi	mulegi	PROPN
cjfa-30364	115	33	&	&	CCONJ
cjfa-30364	115	34	hosee	hosee	NOUN
cjfa-30364	115	35	,	,	PUNCT
cjfa-30364	115	36	2017	2017	NUM
cjfa-30364	115	37	)	)	PUNCT
cjfa-30364	115	38	.	.	PUNCT
cjfa-30364	116	1	however	however	ADV
cjfa-30364	116	2	,	,	PUNCT
cjfa-30364	116	3	this	this	DET
cjfa-30364	116	4	current	current	ADJ
cjfa-30364	116	5	study	study	NOUN
cjfa-30364	116	6	employed	employ	VERB
cjfa-30364	116	7	two	two	NUM
cjfa-30364	116	8	proxies	proxy	NOUN
cjfa-30364	116	9	used	use	VERB
cjfa-30364	116	10	by	by	ADP
cjfa-30364	116	11	(	(	PUNCT
cjfa-30364	116	12	emeni	emeni	ADJ
cjfa-30364	116	13	,	,	PUNCT
cjfa-30364	116	14	2014	2014	NUM
cjfa-30364	116	15	)	)	PUNCT
cjfa-30364	116	16	monetary	monetary	ADJ
cjfa-30364	116	17	value	value	NOUN
cjfa-30364	116	18	of	of	ADP
cjfa-30364	116	19	collateral	collateral	NOUN
cjfa-30364	116	20	,	,	PUNCT
cjfa-30364	116	21	profit	profit	NOUN
cjfa-30364	116	22	level	level	NOUN
cjfa-30364	116	23	,	,	PUNCT
cjfa-30364	116	24	and	and	CCONJ
cjfa-30364	116	25	adds	add	VERB
cjfa-30364	116	26	corporate	corporate	ADJ
cjfa-30364	116	27	sustainability	sustainability	NOUN
cjfa-30364	116	28	disclosure	disclosure	NOUN
cjfa-30364	116	29	as	as	ADP
cjfa-30364	116	30	a	a	DET
cjfa-30364	116	31	non	non	ADJ
cjfa-30364	116	32	-	-	ADJ
cjfa-30364	116	33	financial	financial	ADJ
cjfa-30364	116	34	information	information	NOUN
cjfa-30364	116	35	variable	variable	NOUN
cjfa-30364	116	36	.	.	PUNCT
cjfa-30364	117	1	monetary	monetary	ADJ
cjfa-30364	117	2	value	value	NOUN
cjfa-30364	117	3	of	of	ADP
cjfa-30364	117	4	collateral	collateral	NOUN
cjfa-30364	117	5	and	and	CCONJ
cjfa-30364	117	6	lending	lending	NOUN
cjfa-30364	117	7	decision	decision	NOUN
cjfa-30364	117	8	proper	proper	ADJ
cjfa-30364	117	9	monetary	monetary	ADJ
cjfa-30364	117	10	valuation	valuation	NOUN
cjfa-30364	117	11	of	of	ADP
cjfa-30364	117	12	collateral	collateral	NOUN
cjfa-30364	117	13	is	be	AUX
cjfa-30364	117	14	very	very	ADV
cjfa-30364	117	15	crucial	crucial	ADJ
cjfa-30364	117	16	in	in	ADP
cjfa-30364	117	17	credit	credit	NOUN
cjfa-30364	117	18	risk	risk	NOUN
cjfa-30364	117	19	management	management	NOUN
cjfa-30364	117	20	role	role	NOUN
cjfa-30364	117	21	of	of	ADP
cjfa-30364	117	22	commercial	commercial	ADJ
cjfa-30364	117	23	banks	bank	NOUN
cjfa-30364	117	24	.	.	PUNCT
cjfa-30364	118	1	karilainen	karilainen	NOUN
cjfa-30364	118	2	(	(	PUNCT
cjfa-30364	118	3	2014	2014	NUM
cjfa-30364	118	4	)	)	PUNCT
cjfa-30364	118	5	defined	define	VERB
cjfa-30364	118	6	a	a	DET
cjfa-30364	118	7	collateral	collateral	NOUN
cjfa-30364	118	8	as	as	ADP
cjfa-30364	118	9	a	a	DET
cjfa-30364	118	10	property	property	NOUN
cjfa-30364	118	11	or	or	CCONJ
cjfa-30364	118	12	assets	asset	NOUN
cjfa-30364	118	13	that	that	PRON
cjfa-30364	118	14	is	be	AUX
cjfa-30364	118	15	used	use	VERB
cjfa-30364	118	16	as	as	ADP
cjfa-30364	118	17	a	a	DET
cjfa-30364	118	18	security	security	NOUN
cjfa-30364	118	19	for	for	ADP
cjfa-30364	118	20	debt	debt	NOUN
cjfa-30364	118	21	settlement	settlement	NOUN
cjfa-30364	118	22	,	,	PUNCT
cjfa-30364	118	23	which	which	PRON
cjfa-30364	118	24	usually	usually	ADV
cjfa-30364	118	25	includes	include	VERB
cjfa-30364	118	26	valuation	valuation	NOUN
cjfa-30364	118	27	of	of	ADP
cjfa-30364	118	28	assets	asset	NOUN
cjfa-30364	118	29	.	.	PUNCT
cjfa-30364	119	1	voordecker	voordecker	ADJ
cjfa-30364	119	2	and	and	CCONJ
cjfa-30364	119	3	steijver	steijver	NOUN
cjfa-30364	119	4	(	(	PUNCT
cjfa-30364	119	5	2006	2006	NUM
cjfa-30364	119	6	)	)	PUNCT
cjfa-30364	119	7	asserted	assert	VERB
cjfa-30364	119	8	that	that	SCONJ
cjfa-30364	119	9	monetary	monetary	ADJ
cjfa-30364	119	10	valuation	valuation	NOUN
cjfa-30364	119	11	of	of	ADP
cjfa-30364	119	12	collateral	collateral	NOUN
cjfa-30364	119	13	not	not	PART
cjfa-30364	119	14	only	only	ADV
cjfa-30364	119	15	focus	focus	VERB
cjfa-30364	119	16	on	on	ADP
cjfa-30364	119	17	the	the	DET
cjfa-30364	119	18	monetary	monetary	ADJ
cjfa-30364	119	19	aspect	aspect	NOUN
cjfa-30364	119	20	but	but	CCONJ
cjfa-30364	119	21	also	also	ADV
cjfa-30364	119	22	the	the	DET
cjfa-30364	119	23	non	non	ADJ
cjfa-30364	119	24	-	-	ADJ
cjfa-30364	119	25	monetary	monetary	ADJ
cjfa-30364	119	26	aspect	aspect	NOUN
cjfa-30364	119	27	too	too	ADV
cjfa-30364	119	28	,	,	PUNCT
cjfa-30364	119	29	such	such	ADJ
cjfa-30364	119	30	as	as	ADP
cjfa-30364	119	31	the	the	DET
cjfa-30364	119	32	duration	duration	NOUN
cjfa-30364	119	33	and	and	CCONJ
cjfa-30364	119	34	future	future	ADJ
cjfa-30364	119	35	benefits	benefit	NOUN
cjfa-30364	119	36	of	of	ADP
cjfa-30364	119	37	the	the	DET
cjfa-30364	119	38	collateral	collateral	NOUN
cjfa-30364	119	39	.	.	PUNCT
cjfa-30364	120	1	wilson	wilson	PROPN
cjfa-30364	120	2	(	(	PUNCT
cjfa-30364	120	3	2015	2015	NUM
cjfa-30364	120	4	)	)	PUNCT
cjfa-30364	120	5	argued	argue	VERB
cjfa-30364	120	6	that	that	SCONJ
cjfa-30364	120	7	the	the	DET
cjfa-30364	120	8	biggest	big	ADJ
cjfa-30364	120	9	problems	problem	NOUN
cjfa-30364	120	10	start	start	VERB
cjfa-30364	120	11	-	-	PUNCT
cjfa-30364	120	12	up	up	ADP
cjfa-30364	120	13	business	business	NOUN
cjfa-30364	120	14	face	face	NOUN
cjfa-30364	120	15	includes	include	VERB
cjfa-30364	120	16	lack	lack	NOUN
cjfa-30364	120	17	of	of	ADP
cjfa-30364	120	18	financial	financial	ADJ
cjfa-30364	120	19	training	training	NOUN
cjfa-30364	120	20	,	,	PUNCT
cjfa-30364	120	21	access	access	NOUN
cjfa-30364	120	22	to	to	ADP
cjfa-30364	120	23	credit	credit	NOUN
cjfa-30364	120	24	facilities	facility	NOUN
cjfa-30364	120	25	and	and	CCONJ
cjfa-30364	120	26	lack	lack	NOUN
cjfa-30364	120	27	of	of	ADP
cjfa-30364	120	28	collateral	collateral	NOUN
cjfa-30364	120	29	.	.	PUNCT
cjfa-30364	121	1	he	he	PRON
cjfa-30364	121	2	further	far	ADV
cjfa-30364	121	3	noted	note	VERB
cjfa-30364	121	4	that	that	SCONJ
cjfa-30364	121	5	the	the	DET
cjfa-30364	121	6	quantifiable	quantifiable	ADJ
cjfa-30364	121	7	financial	financial	ADJ
cjfa-30364	121	8	information	information	NOUN
cjfa-30364	121	9	requires	require	VERB
cjfa-30364	121	10	judgment	judgment	NOUN
cjfa-30364	121	11	on	on	ADP
cjfa-30364	121	12	the	the	DET
cjfa-30364	121	13	sufficiency	sufficiency	NOUN
cjfa-30364	121	14	of	of	ADP
cjfa-30364	121	15	the	the	DET
cjfa-30364	121	16	collateral	collateral	NOUN
cjfa-30364	121	17	at	at	ADP
cjfa-30364	121	18	a	a	DET
cjfa-30364	121	19	given	give	VERB
cjfa-30364	121	20	situation	situation	NOUN
cjfa-30364	121	21	mkhaiber	mkhaiber	NOUN
cjfa-30364	121	22	and	and	CCONJ
cjfa-30364	121	23	werner	werner	PROPN
cjfa-30364	121	24	(	(	PUNCT
cjfa-30364	121	25	2015	2015	NUM
cjfa-30364	121	26	)	)	PUNCT
cjfa-30364	121	27	noted	note	VERB
cjfa-30364	121	28	that	that	SCONJ
cjfa-30364	121	29	the	the	DET
cjfa-30364	121	30	valuation	valuation	NOUN
cjfa-30364	121	31	of	of	ADP
cjfa-30364	121	32	collateral	collateral	NOUN
cjfa-30364	121	33	varies	vary	VERB
cjfa-30364	121	34	from	from	ADP
cjfa-30364	121	35	borrowers	borrower	NOUN
cjfa-30364	121	36	to	to	PART
cjfa-30364	121	37	borrow	borrow	VERB
cjfa-30364	121	38	accounting	accounting	NOUN
cjfa-30364	121	39	information	information	NOUN
cjfa-30364	121	40	and	and	CCONJ
cjfa-30364	121	41	lending	lending	NOUN
cjfa-30364	121	42	decision	decision	NOUN
cjfa-30364	121	43	…	…	PUNCT
cjfa-30364	121	44	69	69	NUM
cjfa-30364	121	45	ers	er	NOUN
cjfa-30364	121	46	.	.	PUNCT
cjfa-30364	122	1	they	they	PRON
cjfa-30364	122	2	were	be	AUX
cjfa-30364	122	3	of	of	ADP
cjfa-30364	122	4	the	the	DET
cjfa-30364	122	5	view	view	NOUN
cjfa-30364	122	6	that	that	SCONJ
cjfa-30364	122	7	size	size	NOUN
cjfa-30364	122	8	of	of	ADP
cjfa-30364	122	9	the	the	DET
cjfa-30364	122	10	borrowing	borrowing	NOUN
cjfa-30364	122	11	firms	firm	NOUN
cjfa-30364	122	12	plays	play	VERB
cjfa-30364	122	13	a	a	DET
cjfa-30364	122	14	vital	vital	ADJ
cjfa-30364	122	15	role	role	NOUN
cjfa-30364	122	16	in	in	ADP
cjfa-30364	122	17	the	the	DET
cjfa-30364	122	18	valuation	valuation	NOUN
cjfa-30364	122	19	of	of	ADP
cjfa-30364	122	20	securities	security	NOUN
cjfa-30364	122	21	.	.	PUNCT
cjfa-30364	123	1	aurizio	aurizio	PROPN
cjfa-30364	123	2	,	,	PUNCT
cjfa-30364	123	3	oliviero	oliviero	NOUN
cjfa-30364	123	4	and	and	CCONJ
cjfa-30364	123	5	romano	romano	NOUN
cjfa-30364	123	6	(	(	PUNCT
cjfa-30364	123	7	2015	2015	NUM
cjfa-30364	123	8	)	)	PUNCT
cjfa-30364	123	9	advised	advise	VERB
cjfa-30364	123	10	that	that	SCONJ
cjfa-30364	123	11	commercial	commercial	ADJ
cjfa-30364	123	12	banks	bank	NOUN
cjfa-30364	123	13	should	should	AUX
cjfa-30364	123	14	do	do	VERB
cjfa-30364	123	15	the	the	DET
cjfa-30364	123	16	needful	needful	NOUN
cjfa-30364	123	17	in	in	ADP
cjfa-30364	123	18	verifying	verify	VERB
cjfa-30364	123	19	collateral	collateral	NOUN
cjfa-30364	123	20	brought	bring	VERB
cjfa-30364	123	21	by	by	ADP
cjfa-30364	123	22	borrowers	borrower	NOUN
cjfa-30364	123	23	in	in	ADP
cjfa-30364	123	24	order	order	NOUN
cjfa-30364	123	25	not	not	PART
cjfa-30364	123	26	to	to	PART
cjfa-30364	123	27	plunge	plunge	VERB
cjfa-30364	123	28	into	into	ADP
cjfa-30364	123	29	financial	financial	ADJ
cjfa-30364	123	30	crisis	crisis	NOUN
cjfa-30364	123	31	.	.	PUNCT
cjfa-30364	124	1	liberti	liberti	PROPN
cjfa-30364	124	2	,	,	PUNCT
cjfa-30364	124	3	sturgess	sturgess	NOUN
cjfa-30364	124	4	and	and	CCONJ
cjfa-30364	124	5	sutherland	sutherland	PROPN
cjfa-30364	124	6	(	(	PUNCT
cjfa-30364	124	7	2017	2017	NUM
cjfa-30364	124	8	)	)	PUNCT
cjfa-30364	124	9	also	also	ADV
cjfa-30364	124	10	advised	advise	VERB
cjfa-30364	124	11	that	that	SCONJ
cjfa-30364	124	12	the	the	DET
cjfa-30364	124	13	type	type	NOUN
cjfa-30364	124	14	of	of	ADP
cjfa-30364	124	15	collateral	collateral	NOUN
cjfa-30364	124	16	used	use	VERB
cjfa-30364	124	17	presented	present	VERB
cjfa-30364	124	18	should	should	AUX
cjfa-30364	124	19	be	be	AUX
cjfa-30364	124	20	scrutinized	scrutinize	VERB
cjfa-30364	124	21	because	because	SCONJ
cjfa-30364	124	22	commercial	commercial	ADJ
cjfa-30364	124	23	banks	bank	NOUN
cjfa-30364	124	24	earns	earn	VERB
cjfa-30364	124	25	rent	rent	NOUN
cjfa-30364	124	26	on	on	ADP
cjfa-30364	124	27	their	their	PRON
cjfa-30364	124	28	ability	ability	NOUN
cjfa-30364	124	29	to	to	PART
cjfa-30364	124	30	prevent	prevent	VERB
cjfa-30364	124	31	default	default	NOUN
cjfa-30364	124	32	and	and	CCONJ
cjfa-30364	124	33	recover	recover	VERB
cjfa-30364	124	34	it	it	PRON
cjfa-30364	124	35	as	as	ADV
cjfa-30364	124	36	well	well	ADV
cjfa-30364	124	37	.	.	PUNCT
cjfa-30364	125	1	emeni	emeni	NOUN
cjfa-30364	125	2	(	(	PUNCT
cjfa-30364	125	3	2014	2014	NUM
cjfa-30364	125	4	)	)	PUNCT
cjfa-30364	125	5	recommended	recommend	VERB
cjfa-30364	125	6	that	that	SCONJ
cjfa-30364	125	7	there	there	PRON
cjfa-30364	125	8	is	be	VERB
cjfa-30364	125	9	need	need	NOUN
cjfa-30364	125	10	for	for	ADP
cjfa-30364	125	11	quality	quality	NOUN
cjfa-30364	125	12	in	in	ADP
cjfa-30364	125	13	financial	financial	ADJ
cjfa-30364	125	14	reports	report	NOUN
cjfa-30364	125	15	amongst	amongst	ADP
cjfa-30364	125	16	firms	firm	NOUN
cjfa-30364	125	17	operating	operate	VERB
cjfa-30364	125	18	in	in	ADP
cjfa-30364	125	19	nigeria	nigeria	PROPN
cjfa-30364	125	20	.	.	PUNCT
cjfa-30364	126	1	trpeskaa	trpeskaa	PROPN
cjfa-30364	126	2	,	,	PUNCT
cjfa-30364	126	3	atanasovskia	atanasovskia	NOUN
cjfa-30364	126	4	and	and	CCONJ
cjfa-30364	126	5	lazarevskaa	lazarevskaa	PROPN
cjfa-30364	126	6	(	(	PUNCT
cjfa-30364	126	7	2017	2017	NUM
cjfa-30364	126	8	)	)	PUNCT
cjfa-30364	126	9	examined	examine	VERB
cjfa-30364	126	10	the	the	DET
cjfa-30364	126	11	relevance	relevance	NOUN
cjfa-30364	126	12	of	of	ADP
cjfa-30364	126	13	financial	financial	ADJ
cjfa-30364	126	14	information	information	NOUN
cjfa-30364	126	15	and	and	CCONJ
cjfa-30364	126	16	contents	content	NOUN
cjfa-30364	126	17	of	of	ADP
cjfa-30364	126	18	the	the	DET
cjfa-30364	126	19	new	new	ADJ
cjfa-30364	126	20	audit	audit	NOUN
cjfa-30364	126	21	report	report	NOUN
cjfa-30364	126	22	for	for	ADP
cjfa-30364	126	23	lending	lending	NOUN
cjfa-30364	126	24	decisions	decision	NOUN
cjfa-30364	126	25	of	of	ADP
cjfa-30364	126	26	commercial	commercial	ADJ
cjfa-30364	126	27	banks	bank	NOUN
cjfa-30364	126	28	in	in	ADP
cjfa-30364	126	29	macedonia	macedonia	PROPN
cjfa-30364	126	30	.	.	PUNCT
cjfa-30364	127	1	survey	survey	NOUN
cjfa-30364	127	2	research	research	NOUN
cjfa-30364	127	3	design	design	NOUN
cjfa-30364	127	4	was	be	AUX
cjfa-30364	127	5	adopted	adopt	VERB
cjfa-30364	127	6	in	in	ADP
cjfa-30364	127	7	the	the	DET
cjfa-30364	127	8	study	study	NOUN
cjfa-30364	127	9	.	.	PUNCT
cjfa-30364	128	1	the	the	DET
cjfa-30364	128	2	online	online	ADJ
cjfa-30364	128	3	survey	survey	NOUN
cjfa-30364	128	4	covered	cover	VERB
cjfa-30364	128	5	a	a	DET
cjfa-30364	128	6	total	total	ADJ
cjfa-30364	128	7	114	114	NUM
cjfa-30364	128	8	identified	identify	VERB
cjfa-30364	128	9	corporate	corporate	ADJ
cjfa-30364	128	10	loan	loan	NOUN
cjfa-30364	128	11	officers	officer	NOUN
cjfa-30364	128	12	and	and	CCONJ
cjfa-30364	128	13	heads	head	NOUN
cjfa-30364	128	14	with	with	ADP
cjfa-30364	128	15	15	15	NUM
cjfa-30364	128	16	banks	bank	NOUN
cjfa-30364	128	17	in	in	ADP
cjfa-30364	128	18	the	the	DET
cjfa-30364	128	19	country	country	NOUN
cjfa-30364	128	20	.	.	PUNCT
cjfa-30364	129	1	chi	chi	PROPN
cjfa-30364	129	2	square	square	PROPN
cjfa-30364	129	3	test	test	NOUN
cjfa-30364	129	4	was	be	AUX
cjfa-30364	129	5	used	use	VERB
cjfa-30364	129	6	to	to	PART
cjfa-30364	129	7	test	test	VERB
cjfa-30364	129	8	the	the	DET
cjfa-30364	129	9	hypotheses	hypothesis	NOUN
cjfa-30364	129	10	stated	state	VERB
cjfa-30364	129	11	in	in	ADP
cjfa-30364	129	12	the	the	DET
cjfa-30364	129	13	study	study	NOUN
cjfa-30364	129	14	.	.	PUNCT
cjfa-30364	130	1	they	they	PRON
cjfa-30364	130	2	found	find	VERB
cjfa-30364	130	3	out	out	ADP
cjfa-30364	130	4	that	that	SCONJ
cjfa-30364	130	5	the	the	DET
cjfa-30364	130	6	annual	annual	ADJ
cjfa-30364	130	7	report	report	NOUN
cjfa-30364	130	8	of	of	ADP
cjfa-30364	130	9	the	the	DET
cjfa-30364	130	10	company	company	NOUN
cjfa-30364	130	11	has	have	AUX
cjfa-30364	130	12	consistently	consistently	ADV
cjfa-30364	130	13	high	high	ADJ
cjfa-30364	130	14	importance	importance	NOUN
cjfa-30364	130	15	and	and	CCONJ
cjfa-30364	130	16	usability	usability	NOUN
cjfa-30364	130	17	for	for	ADP
cjfa-30364	130	18	respondents	respondent	NOUN
cjfa-30364	130	19	’	'	PUNCT
cjfa-30364	130	20	decision	decision	NOUN
cjfa-30364	130	21	making	making	NOUN
cjfa-30364	130	22	.	.	PUNCT
cjfa-30364	131	1	in	in	ADP
cjfa-30364	131	2	nigeria	nigeria	PROPN
cjfa-30364	131	3	,	,	PUNCT
cjfa-30364	131	4	emeni	emeni	NOUN
cjfa-30364	131	5	(	(	PUNCT
cjfa-30364	131	6	2014	2014	NUM
cjfa-30364	131	7	)	)	PUNCT
cjfa-30364	131	8	examine	examine	VERB
cjfa-30364	131	9	the	the	DET
cjfa-30364	131	10	impact	impact	NOUN
cjfa-30364	131	11	of	of	ADP
cjfa-30364	131	12	accounting	accounting	NOUN
cjfa-30364	131	13	information	information	NOUN
cjfa-30364	131	14	in	in	ADP
cjfa-30364	131	15	banks	bank	NOUN
cjfa-30364	131	16	lending	lending	NOUN
cjfa-30364	131	17	decisions	decision	NOUN
cjfa-30364	131	18	.	.	PUNCT
cjfa-30364	132	1	cluster	cluster	NOUN
cjfa-30364	132	2	and	and	CCONJ
cjfa-30364	132	3	simple	simple	ADJ
cjfa-30364	132	4	random	random	ADJ
cjfa-30364	132	5	sampling	sampling	NOUN
cjfa-30364	132	6	was	be	AUX
cjfa-30364	132	7	adopted	adopt	VERB
cjfa-30364	132	8	for	for	ADP
cjfa-30364	132	9	the	the	DET
cjfa-30364	132	10	study	study	NOUN
cjfa-30364	132	11	and	and	CCONJ
cjfa-30364	132	12	a	a	DET
cjfa-30364	132	13	cross	cross	NOUN
cjfa-30364	132	14	-	-	NOUN
cjfa-30364	132	15	section	section	NOUN
cjfa-30364	132	16	of	of	ADP
cjfa-30364	132	17	data	datum	NOUN
cjfa-30364	132	18	of	of	ADP
cjfa-30364	132	19	companies	company	NOUN
cjfa-30364	132	20	for	for	ADP
cjfa-30364	132	21	the	the	DET
cjfa-30364	132	22	year	year	NOUN
cjfa-30364	132	23	2012	2012	NUM
cjfa-30364	132	24	gotten	get	VERB
cjfa-30364	132	25	from	from	ADP
cjfa-30364	132	26	the	the	DET
cjfa-30364	132	27	nigeria	nigeria	PROPN
cjfa-30364	132	28	stock	stock	PROPN
cjfa-30364	132	29	exchange	exchange	PROPN
cjfa-30364	132	30	.	.	PUNCT
cjfa-30364	133	1	the	the	DET
cjfa-30364	133	2	data	datum	NOUN
cjfa-30364	133	3	was	be	AUX
cjfa-30364	133	4	analysed	analyse	VERB
cjfa-30364	133	5	with	with	ADP
cjfa-30364	133	6	the	the	DET
cjfa-30364	133	7	ordinary	ordinary	ADJ
cjfa-30364	133	8	least	least	ADJ
cjfa-30364	133	9	square	square	ADJ
cjfa-30364	133	10	technique	technique	NOUN
cjfa-30364	133	11	and	and	CCONJ
cjfa-30364	133	12	accounting	accounting	NOUN
cjfa-30364	133	13	information	information	NOUN
cjfa-30364	133	14	were	be	AUX
cjfa-30364	133	15	proxies	proxy	NOUN
cjfa-30364	133	16	by	by	ADP
cjfa-30364	133	17	only	only	ADV
cjfa-30364	133	18	the	the	DET
cjfa-30364	133	19	financial	financial	ADJ
cjfa-30364	133	20	components	component	NOUN
cjfa-30364	133	21	.	.	PUNCT
cjfa-30364	134	1	the	the	DET
cjfa-30364	134	2	study	study	NOUN
cjfa-30364	134	3	found	find	VERB
cjfa-30364	134	4	out	out	ADP
cjfa-30364	134	5	that	that	SCONJ
cjfa-30364	134	6	accounting	accounting	NOUN
cjfa-30364	134	7	information	information	NOUN
cjfa-30364	134	8	have	have	VERB
cjfa-30364	134	9	a	a	DET
cjfa-30364	134	10	significant	significant	ADJ
cjfa-30364	134	11	relationship	relationship	NOUN
cjfa-30364	134	12	with	with	ADP
cjfa-30364	134	13	commercial	commercial	ADJ
cjfa-30364	134	14	banks	bank	NOUN
cjfa-30364	134	15	’	’	PART
cjfa-30364	134	16	lending	lending	NOUN
cjfa-30364	134	17	decisions	decision	NOUN
cjfa-30364	134	18	.	.	PUNCT
cjfa-30364	135	1	musyoka	musyoka	NOUN
cjfa-30364	135	2	(	(	PUNCT
cjfa-30364	135	3	2016	2016	NUM
cjfa-30364	135	4	)	)	PUNCT
cjfa-30364	135	5	investigated	investigate	VERB
cjfa-30364	135	6	the	the	DET
cjfa-30364	135	7	effect	effect	NOUN
cjfa-30364	135	8	use	use	NOUN
cjfa-30364	135	9	of	of	ADP
cjfa-30364	135	10	financial	financial	ADJ
cjfa-30364	135	11	statement	statement	NOUN
cjfa-30364	135	12	in	in	ADP
cjfa-30364	135	13	making	make	VERB
cjfa-30364	135	14	lending	lending	NOUN
cjfa-30364	135	15	decisions	decision	NOUN
cjfa-30364	135	16	has	have	VERB
cjfa-30364	135	17	on	on	ADP
cjfa-30364	135	18	the	the	DET
cjfa-30364	135	19	level	level	NOUN
cjfa-30364	135	20	of	of	ADP
cjfa-30364	135	21	npls	npls	NOUN
cjfa-30364	135	22	among	among	ADP
cjfa-30364	135	23	kenyan	kenyan	ADJ
cjfa-30364	135	24	banks	bank	NOUN
cjfa-30364	135	25	.	.	PUNCT
cjfa-30364	136	1	the	the	DET
cjfa-30364	136	2	study	study	NOUN
cjfa-30364	136	3	collected	collect	VERB
cjfa-30364	136	4	data	datum	NOUN
cjfa-30364	136	5	on	on	ADP
cjfa-30364	136	6	perceptions	perception	NOUN
cjfa-30364	136	7	of	of	ADP
cjfa-30364	136	8	importance	importance	NOUN
cjfa-30364	136	9	of	of	ADP
cjfa-30364	136	10	financial	financial	ADJ
cjfa-30364	136	11	statements	statement	NOUN
cjfa-30364	136	12	in	in	ADP
cjfa-30364	136	13	lending	lending	NOUN
cjfa-30364	136	14	decisions	decision	NOUN
cjfa-30364	136	15	of	of	ADP
cjfa-30364	136	16	kenya	kenya	PROPN
cjfa-30364	136	17	bank	bank	PROPN
cjfa-30364	136	18	officers	officer	NOUN
cjfa-30364	136	19	,	,	PUNCT
cjfa-30364	136	20	the	the	DET
cjfa-30364	136	21	characteristics	characteristic	NOUN
cjfa-30364	136	22	of	of	ADP
cjfa-30364	136	23	banks	bank	NOUN
cjfa-30364	136	24	,	,	PUNCT
cjfa-30364	136	25	use	use	NOUN
cjfa-30364	136	26	of	of	ADP
cjfa-30364	136	27	financial	financial	ADJ
cjfa-30364	136	28	statements	statement	NOUN
cjfa-30364	136	29	in	in	ADP
cjfa-30364	136	30	the	the	DET
cjfa-30364	136	31	banks	bank	NOUN
cjfa-30364	136	32	and	and	CCONJ
cjfa-30364	136	33	their	their	PRON
cjfa-30364	136	34	levels	level	NOUN
cjfa-30364	136	35	of	of	ADP
cjfa-30364	136	36	npls	npls	NOUN
cjfa-30364	136	37	from	from	ADP
cjfa-30364	136	38	a	a	DET
cjfa-30364	136	39	total	total	NOUN
cjfa-30364	136	40	of	of	ADP
cjfa-30364	136	41	37	37	NUM
cjfa-30364	136	42	out	out	ADP
cjfa-30364	136	43	of	of	ADP
cjfa-30364	136	44	the	the	DET
cjfa-30364	136	45	42	42	NUM
cjfa-30364	136	46	commercial	commercial	ADJ
cjfa-30364	136	47	banks	bank	NOUN
cjfa-30364	136	48	via	via	ADP
cjfa-30364	136	49	structured	structured	ADJ
cjfa-30364	136	50	questionnaire	questionnaire	NOUN
cjfa-30364	136	51	.	.	PUNCT
cjfa-30364	137	1	ordinary	ordinary	ADJ
cjfa-30364	137	2	least	least	ADJ
cjfa-30364	137	3	square	square	NOUN
cjfa-30364	137	4	was	be	AUX
cjfa-30364	137	5	employed	employ	VERB
cjfa-30364	137	6	as	as	ADP
cjfa-30364	137	7	inferential	inferential	ADJ
cjfa-30364	137	8	statistic	statistic	NOUN
cjfa-30364	137	9	.	.	PUNCT
cjfa-30364	138	1	key	key	ADJ
cjfa-30364	138	2	bank	bank	NOUN
cjfa-30364	138	3	staffs	staff	NOUN
cjfa-30364	138	4	in	in	ADP
cjfa-30364	138	5	lending	lending	NOUN
cjfa-30364	138	6	sections	section	NOUN
cjfa-30364	138	7	view	view	VERB
cjfa-30364	138	8	financial	financial	ADJ
cjfa-30364	138	9	statements	statement	NOUN
cjfa-30364	138	10	as	as	ADP
cjfa-30364	138	11	not	not	PART
cjfa-30364	138	12	very	very	ADV
cjfa-30364	138	13	useful	useful	ADJ
cjfa-30364	138	14	in	in	ADP
cjfa-30364	138	15	making	make	VERB
cjfa-30364	138	16	lending	lending	NOUN
cjfa-30364	138	17	decisions	decision	NOUN
cjfa-30364	138	18	.	.	PUNCT
cjfa-30364	139	1	the	the	DET
cjfa-30364	139	2	effect	effect	NOUN
cjfa-30364	139	3	of	of	ADP
cjfa-30364	139	4	use	use	NOUN
cjfa-30364	139	5	of	of	ADP
cjfa-30364	139	6	financial	financial	ADJ
cjfa-30364	139	7	statement	statement	NOUN
cjfa-30364	139	8	information	information	NOUN
cjfa-30364	139	9	in	in	ADP
cjfa-30364	139	10	decision	decision	NOUN
cjfa-30364	139	11	making	making	NOUN
cjfa-30364	139	12	was	be	AUX
cjfa-30364	139	13	not	not	PART
cjfa-30364	139	14	statistically	statistically	ADV
cjfa-30364	139	15	significant	significant	ADJ
cjfa-30364	139	16	.	.	PUNCT
cjfa-30364	140	1	however	however	ADV
cjfa-30364	140	2	,	,	PUNCT
cjfa-30364	140	3	tier	tier	NOUN
cjfa-30364	140	4	3	3	NUM
cjfa-30364	140	5	and	and	CCONJ
cjfa-30364	140	6	tier	tier	NOUN
cjfa-30364	140	7	4	4	NUM
cjfa-30364	140	8	banks	bank	NOUN
cjfa-30364	140	9	have	have	VERB
cjfa-30364	140	10	significantly	significantly	ADV
cjfa-30364	140	11	higher	high	ADJ
cjfa-30364	140	12	levels	level	NOUN
cjfa-30364	140	13	of	of	ADP
cjfa-30364	140	14	npl	npl	PROPN
cjfa-30364	140	15	than	than	ADP
cjfa-30364	140	16	tier	tier	NOUN
cjfa-30364	140	17	1	1	NUM
cjfa-30364	140	18	registered	register	VERB
cjfa-30364	140	19	in	in	ADP
cjfa-30364	140	20	kenya	kenya	PROPN
cjfa-30364	140	21	.	.	PUNCT
cjfa-30364	141	1	in	in	ADP
cjfa-30364	141	2	sweden	sweden	PROPN
cjfa-30364	141	3	,	,	PUNCT
cjfa-30364	141	4	karilainen	karilainen	NOUN
cjfa-30364	141	5	(	(	PUNCT
cjfa-30364	141	6	2014	2014	NUM
cjfa-30364	141	7	)	)	PUNCT
cjfa-30364	141	8	examined	examine	VERB
cjfa-30364	141	9	the	the	DET
cjfa-30364	141	10	usefulness	usefulness	NOUN
cjfa-30364	141	11	of	of	ADP
cjfa-30364	141	12	financial	financial	ADJ
cjfa-30364	141	13	accounting	accounting	NOUN
cjfa-30364	141	14	information	information	NOUN
cjfa-30364	141	15	in	in	ADP
cjfa-30364	141	16	commercial	commercial	ADJ
cjfa-30364	141	17	lending	lending	NOUN
cjfa-30364	141	18	.	.	PUNCT
cjfa-30364	142	1	survey	survey	NOUN
cjfa-30364	142	2	research	research	NOUN
cjfa-30364	142	3	design	design	NOUN
cjfa-30364	142	4	was	be	AUX
cjfa-30364	142	5	adopted	adopt	VERB
cjfa-30364	142	6	in	in	ADP
cjfa-30364	142	7	the	the	DET
cjfa-30364	142	8	study	study	NOUN
cjfa-30364	142	9	.	.	PUNCT
cjfa-30364	143	1	the	the	DET
cjfa-30364	143	2	sample	sample	NOUN
cjfa-30364	143	3	comprise	comprise	NOUN
cjfa-30364	143	4	of	of	ADP
cjfa-30364	143	5	branch	branch	NOUN
cjfa-30364	143	6	managers	manager	NOUN
cjfa-30364	143	7	of	of	ADP
cjfa-30364	143	8	the	the	DET
cjfa-30364	143	9	biggest	big	ADJ
cjfa-30364	143	10	commerhope	commerhope	NOUN
cjfa-30364	143	11	aifuwa	aifuwa	PROPN
cjfa-30364	143	12	,	,	PUNCT
cjfa-30364	143	13	musa	musa	PROPN
cjfa-30364	143	14	saidu	saidu	PROPN
cjfa-30364	143	15	,	,	PUNCT
cjfa-30364	143	16	osaruese	osaruese	ADJ
cjfa-30364	143	17	enehizena	enehizena	PROPN
cjfa-30364	143	18	,	,	PUNCT
cjfa-30364	143	19	albert	albert	PROPN
cjfa-30364	143	20	osazevbaru70	osazevbaru70	PROPN
cjfa-30364	143	21	cial	cial	PROPN
cjfa-30364	143	22	banks	bank	NOUN
cjfa-30364	143	23	in	in	ADP
cjfa-30364	143	24	sweden	sweden	PROPN
cjfa-30364	143	25	surveyed	survey	VERB
cjfa-30364	143	26	via	via	ADP
cjfa-30364	143	27	a	a	DET
cjfa-30364	143	28	research	research	NOUN
cjfa-30364	143	29	instrument	instrument	NOUN
cjfa-30364	143	30	–	–	PUNCT
cjfa-30364	143	31	the	the	DET
cjfa-30364	143	32	questionnaire	questionnaire	NOUN
cjfa-30364	143	33	.	.	PUNCT
cjfa-30364	144	1	the	the	DET
cjfa-30364	144	2	study	study	NOUN
cjfa-30364	144	3	employed	employ	VERB
cjfa-30364	144	4	rank	rank	NOUN
cjfa-30364	144	5	statistics	statistic	NOUN
cjfa-30364	144	6	as	as	ADP
cjfa-30364	144	7	inferential	inferential	ADJ
cjfa-30364	144	8	statistic	statistic	NOUN
cjfa-30364	144	9	.	.	PUNCT
cjfa-30364	145	1	karilainen	karilainen	PROPN
cjfa-30364	145	2	discovered	discover	VERB
cjfa-30364	145	3	that	that	SCONJ
cjfa-30364	145	4	accounting	accounting	NOUN
cjfa-30364	145	5	information	information	NOUN
cjfa-30364	145	6	significantly	significantly	ADV
cjfa-30364	145	7	affect	affect	VERB
cjfa-30364	145	8	banks	bank	NOUN
cjfa-30364	145	9	’	’	PART
cjfa-30364	145	10	lending	lending	NOUN
cjfa-30364	145	11	decisions	decision	NOUN
cjfa-30364	145	12	,	,	PUNCT
cjfa-30364	145	13	and	and	CCONJ
cjfa-30364	145	14	concluded	conclude	VERB
cjfa-30364	145	15	that	that	SCONJ
cjfa-30364	145	16	virtually	virtually	ADV
cjfa-30364	145	17	all	all	DET
cjfa-30364	145	18	three	three	NUM
cjfa-30364	145	19	main	main	ADJ
cjfa-30364	145	20	statements	statement	NOUN
cjfa-30364	145	21	;	;	PUNCT
cjfa-30364	145	22	statement	statement	NOUN
cjfa-30364	145	23	of	of	ADP
cjfa-30364	145	24	financial	financial	ADJ
cjfa-30364	145	25	position	position	NOUN
cjfa-30364	145	26	,	,	PUNCT
cjfa-30364	145	27	comprehensive	comprehensive	ADJ
cjfa-30364	145	28	income	income	NOUN
cjfa-30364	145	29	statement	statement	NOUN
cjfa-30364	145	30	and	and	CCONJ
cjfa-30364	145	31	cash	cash	NOUN
cjfa-30364	145	32	flow	flow	NOUN
cjfa-30364	145	33	statement	statement	NOUN
cjfa-30364	145	34	can	can	AUX
cjfa-30364	145	35	be	be	AUX
cjfa-30364	145	36	stared	stare	VERB
cjfa-30364	145	37	to	to	PART
cjfa-30364	145	38	be	be	AUX
cjfa-30364	145	39	complementary	complementary	ADJ
cjfa-30364	145	40	.	.	PUNCT
cjfa-30364	146	1	itoo	itoo	ADV
cjfa-30364	146	2	,	,	PUNCT
cjfa-30364	146	3	mutharasu	mutharasu	ADJ
cjfa-30364	146	4	and	and	CCONJ
cjfa-30364	146	5	felipe	felipe	PROPN
cjfa-30364	146	6	(	(	PUNCT
cjfa-30364	146	7	2013	2013	NUM
cjfa-30364	146	8	)	)	PUNCT
cjfa-30364	146	9	investigated	investigate	VERB
cjfa-30364	146	10	the	the	DET
cjfa-30364	146	11	effect	effect	NOUN
cjfa-30364	146	12	loan	loan	NOUN
cjfa-30364	146	13	value	value	NOUN
cjfa-30364	146	14	and	and	CCONJ
cjfa-30364	146	15	collateral	collateral	NOUN
cjfa-30364	146	16	on	on	ADP
cjfa-30364	146	17	value	value	NOUN
cjfa-30364	146	18	of	of	ADP
cjfa-30364	146	19	mortgage	mortgage	NOUN
cjfa-30364	146	20	default	default	NOUN
cjfa-30364	146	21	.	.	PUNCT
cjfa-30364	147	1	dimensions	dimension	NOUN
cjfa-30364	147	2	such	such	ADJ
cjfa-30364	147	3	as	as	ADP
cjfa-30364	147	4	borrower	borrower	NOUN
cjfa-30364	147	5	’s	’s	PART
cjfa-30364	147	6	profile	profile	NOUN
cjfa-30364	147	7	,	,	PUNCT
cjfa-30364	147	8	loan	loan	NOUN
cjfa-30364	147	9	value	value	NOUN
cjfa-30364	147	10	contents	content	NOUN
cjfa-30364	147	11	and	and	CCONJ
cjfa-30364	147	12	collateral	collateral	ADJ
cjfa-30364	147	13	security	security	NOUN
cjfa-30364	147	14	was	be	AUX
cjfa-30364	147	15	used	use	VERB
cjfa-30364	147	16	to	to	PART
cjfa-30364	147	17	predict	predict	VERB
cjfa-30364	147	18	mortgage	mortgage	NOUN
cjfa-30364	147	19	loan	loan	NOUN
cjfa-30364	147	20	default	default	NOUN
cjfa-30364	147	21	.	.	PUNCT
cjfa-30364	148	1	their	their	PRON
cjfa-30364	148	2	investigation	investigation	NOUN
cjfa-30364	148	3	period	period	NOUN
cjfa-30364	148	4	spanned	span	VERB
cjfa-30364	148	5	from	from	ADP
cjfa-30364	148	6	2011	2011	NUM
cjfa-30364	148	7	to	to	ADP
cjfa-30364	148	8	2012	2012	NUM
cjfa-30364	148	9	,	,	PUNCT
cjfa-30364	148	10	and	and	CCONJ
cjfa-30364	148	11	sampled	sample	VERB
cjfa-30364	148	12	a	a	DET
cjfa-30364	148	13	total	total	NOUN
cjfa-30364	148	14	of	of	ADP
cjfa-30364	148	15	115	115	NUM
cjfa-30364	148	16	loan	loan	NOUN
cjfa-30364	148	17	defaulter	defaulter	NOUN
cjfa-30364	148	18	in	in	ADP
cjfa-30364	148	19	jammu	jammu	PROPN
cjfa-30364	148	20	and	and	CCONJ
cjfa-30364	148	21	kashmir	kashmir	PROPN
cjfa-30364	148	22	bank	bank	PROPN
cjfa-30364	148	23	in	in	ADP
cjfa-30364	148	24	india	india	PROPN
cjfa-30364	148	25	.	.	PUNCT
cjfa-30364	149	1	inferential	inferential	ADJ
cjfa-30364	149	2	statistic	statistic	NOUN
cjfa-30364	149	3	such	such	ADJ
cjfa-30364	149	4	as	as	ADP
cjfa-30364	149	5	chi	chi	NOUN
cjfa-30364	149	6	-	-	PUNCT
cjfa-30364	149	7	square	square	ADJ
cjfa-30364	149	8	,	,	PUNCT
cjfa-30364	149	9	regression	regression	NOUN
cjfa-30364	149	10	,	,	PUNCT
cjfa-30364	149	11	anova	anova	PROPN
cjfa-30364	149	12	,	,	PUNCT
cjfa-30364	149	13	and	and	CCONJ
cjfa-30364	149	14	logistic	logistic	ADJ
cjfa-30364	149	15	regression	regression	NOUN
cjfa-30364	149	16	were	be	AUX
cjfa-30364	149	17	employed	employ	VERB
cjfa-30364	149	18	.	.	PUNCT
cjfa-30364	150	1	they	they	PRON
cjfa-30364	150	2	found	find	VERB
cjfa-30364	150	3	out	out	ADP
cjfa-30364	150	4	that	that	SCONJ
cjfa-30364	150	5	the	the	DET
cjfa-30364	150	6	gender	gender	NOUN
cjfa-30364	150	7	,	,	PUNCT
cjfa-30364	150	8	age	age	NOUN
cjfa-30364	150	9	,	,	PUNCT
cjfa-30364	150	10	marital	marital	ADJ
cjfa-30364	150	11	status	status	NOUN
cjfa-30364	150	12	,	,	PUNCT
cjfa-30364	150	13	the	the	DET
cjfa-30364	150	14	borrower	borrower	NOUN
cjfa-30364	150	15	’s	’s	PART
cjfa-30364	150	16	income	income	NOUN
cjfa-30364	150	17	,	,	PUNCT
cjfa-30364	150	18	loan	loan	NOUN
cjfa-30364	150	19	rate	rate	NOUN
cjfa-30364	150	20	,	,	PUNCT
cjfa-30364	150	21	loan	loan	NOUN
cjfa-30364	150	22	type	type	NOUN
cjfa-30364	150	23	,	,	PUNCT
cjfa-30364	150	24	loan	loan	NOUN
cjfa-30364	150	25	amount	amount	NOUN
cjfa-30364	150	26	,	,	PUNCT
cjfa-30364	150	27	amount	amount	NOUN
cjfa-30364	150	28	repaid	repay	VERB
cjfa-30364	150	29	,	,	PUNCT
cjfa-30364	150	30	form	form	NOUN
cjfa-30364	150	31	of	of	ADP
cjfa-30364	150	32	collateral	collateral	ADJ
cjfa-30364	150	33	security	security	NOUN
cjfa-30364	150	34	,	,	PUNCT
cjfa-30364	150	35	value	value	NOUN
cjfa-30364	150	36	of	of	ADP
cjfa-30364	150	37	collateral	collateral	ADJ
cjfa-30364	150	38	security	security	NOUN
cjfa-30364	150	39	,	,	PUNCT
cjfa-30364	150	40	purpose	purpose	NOUN
cjfa-30364	150	41	of	of	ADP
cjfa-30364	150	42	loan	loan	NOUN
cjfa-30364	150	43	and	and	CCONJ
cjfa-30364	150	44	secondary	secondary	ADJ
cjfa-30364	150	45	finance	finance	NOUN
cjfa-30364	150	46	on	on	ADP
cjfa-30364	150	47	collateral	collateral	ADJ
cjfa-30364	150	48	security	security	NOUN
cjfa-30364	150	49	are	be	AUX
cjfa-30364	150	50	significantly	significantly	ADV
cjfa-30364	150	51	positively	positively	ADV
cjfa-30364	150	52	correlated	correlate	VERB
cjfa-30364	150	53	with	with	ADP
cjfa-30364	150	54	the	the	DET
cjfa-30364	150	55	defaulter	defaulter	NOUN
cjfa-30364	150	56	’s	’s	PART
cjfa-30364	150	57	outstanding	outstanding	ADJ
cjfa-30364	150	58	loan	loan	NOUN
cjfa-30364	150	59	amount	amount	NOUN
cjfa-30364	150	60	.	.	PUNCT
cjfa-30364	151	1	while	while	SCONJ
cjfa-30364	151	2	the	the	DET
cjfa-30364	151	3	educational	educational	ADJ
cjfa-30364	151	4	qualification	qualification	NOUN
cjfa-30364	151	5	of	of	ADP
cjfa-30364	151	6	borrower	borrower	NOUN
cjfa-30364	151	7	is	be	AUX
cjfa-30364	151	8	significantly	significantly	ADV
cjfa-30364	151	9	negatively	negatively	ADV
cjfa-30364	151	10	correlated	correlate	VERB
cjfa-30364	151	11	with	with	ADP
cjfa-30364	151	12	defaulter	defaulter	NOUN
cjfa-30364	151	13	’s	’s	PART
cjfa-30364	151	14	outstanding	outstanding	ADJ
cjfa-30364	151	15	loan	loan	NOUN
cjfa-30364	151	16	amount	amount	NOUN
cjfa-30364	151	17	.	.	PUNCT
cjfa-30364	152	1	they	they	PRON
cjfa-30364	152	2	concluded	conclude	VERB
cjfa-30364	152	3	that	that	SCONJ
cjfa-30364	152	4	income	income	NOUN
cjfa-30364	152	5	,	,	PUNCT
cjfa-30364	152	6	secondary	secondary	ADJ
cjfa-30364	152	7	finance	finance	NOUN
cjfa-30364	152	8	on	on	ADP
cjfa-30364	152	9	collateral	collateral	ADJ
cjfa-30364	152	10	security	security	NOUN
cjfa-30364	152	11	and	and	CCONJ
cjfa-30364	152	12	interest	interest	NOUN
cjfa-30364	152	13	rate	rate	NOUN
cjfa-30364	152	14	are	be	AUX
cjfa-30364	152	15	mainly	mainly	ADV
cjfa-30364	152	16	responsible	responsible	ADJ
cjfa-30364	152	17	for	for	ADP
cjfa-30364	152	18	mortgage	mortgage	NOUN
cjfa-30364	152	19	default	default	NOUN
cjfa-30364	152	20	.	.	PUNCT
cjfa-30364	153	1	ho1	ho1	NOUN
cjfa-30364	153	2	:	:	PUNCT
cjfa-30364	153	3	monetary	monetary	ADJ
cjfa-30364	153	4	value	value	NOUN
cjfa-30364	153	5	of	of	ADP
cjfa-30364	153	6	collateral	collateral	NOUN
cjfa-30364	153	7	has	have	VERB
cjfa-30364	153	8	no	no	DET
cjfa-30364	153	9	significant	significant	ADJ
cjfa-30364	153	10	effect	effect	NOUN
cjfa-30364	153	11	on	on	ADP
cjfa-30364	153	12	lending	lending	NOUN
cjfa-30364	153	13	decisions	decision	NOUN
cjfa-30364	153	14	of	of	ADP
cjfa-30364	153	15	commercial	commercial	ADJ
cjfa-30364	153	16	banks	bank	NOUN
cjfa-30364	153	17	.	.	PUNCT
cjfa-30364	154	1	profit	profit	NOUN
cjfa-30364	154	2	level	level	NOUN
cjfa-30364	154	3	and	and	CCONJ
cjfa-30364	154	4	lending	lending	NOUN
cjfa-30364	154	5	decision	decision	NOUN
cjfa-30364	154	6	profit	profit	NOUN
cjfa-30364	154	7	is	be	AUX
cjfa-30364	154	8	a	a	DET
cjfa-30364	154	9	monetary	monetary	ADJ
cjfa-30364	154	10	gain	gain	NOUN
cjfa-30364	154	11	from	from	ADP
cjfa-30364	154	12	the	the	DET
cjfa-30364	154	13	difference	difference	NOUN
cjfa-30364	154	14	between	between	ADP
cjfa-30364	154	15	the	the	DET
cjfa-30364	154	16	amount	amount	NOUN
cjfa-30364	154	17	earned	earn	VERB
cjfa-30364	154	18	and	and	CCONJ
cjfa-30364	154	19	the	the	DET
cjfa-30364	154	20	amount	amount	NOUN
cjfa-30364	154	21	spent	spend	VERB
cjfa-30364	154	22	in	in	ADP
cjfa-30364	154	23	purchasing	purchasing	NOUN
cjfa-30364	154	24	,	,	PUNCT
cjfa-30364	154	25	operating	operate	VERB
cjfa-30364	154	26	or	or	CCONJ
cjfa-30364	154	27	producing	produce	VERB
cjfa-30364	154	28	a	a	DET
cjfa-30364	154	29	good	good	NOUN
cjfa-30364	154	30	or	or	CCONJ
cjfa-30364	154	31	service	service	NOUN
cjfa-30364	154	32	.	.	PUNCT
cjfa-30364	155	1	investopedia	investopedia	PROPN
cjfa-30364	155	2	(	(	PUNCT
cjfa-30364	155	3	2019	2019	NUM
cjfa-30364	155	4	)	)	PUNCT
cjfa-30364	155	5	defined	define	VERB
cjfa-30364	155	6	profit	profit	NOUN
cjfa-30364	155	7	as	as	ADP
cjfa-30364	155	8	a	a	DET
cjfa-30364	155	9	monetary	monetary	ADJ
cjfa-30364	155	10	benefit	benefit	NOUN
cjfa-30364	155	11	that	that	PRON
cjfa-30364	155	12	is	be	AUX
cjfa-30364	155	13	realized	realize	VERB
cjfa-30364	155	14	when	when	SCONJ
cjfa-30364	155	15	the	the	DET
cjfa-30364	155	16	amount	amount	NOUN
cjfa-30364	155	17	of	of	ADP
cjfa-30364	155	18	revenue	revenue	NOUN
cjfa-30364	155	19	gained	gain	VERB
cjfa-30364	155	20	from	from	ADP
cjfa-30364	155	21	business	business	NOUN
cjfa-30364	155	22	activity	activity	NOUN
cjfa-30364	155	23	surpasses	surpass	VERB
cjfa-30364	155	24	the	the	DET
cjfa-30364	155	25	expenses	expense	NOUN
cjfa-30364	155	26	,	,	PUNCT
cjfa-30364	155	27	cost	cost	NOUN
cjfa-30364	155	28	,	,	PUNCT
cjfa-30364	155	29	and	and	CCONJ
cjfa-30364	155	30	taxes	taxis	NOUN
cjfa-30364	155	31	needed	need	VERB
cjfa-30364	155	32	to	to	PART
cjfa-30364	155	33	sustain	sustain	VERB
cjfa-30364	155	34	the	the	DET
cjfa-30364	155	35	activity	activity	NOUN
cjfa-30364	155	36	.	.	PUNCT
cjfa-30364	156	1	as	as	ADV
cjfa-30364	156	2	simple	simple	ADJ
cjfa-30364	156	3	as	as	ADP
cjfa-30364	156	4	the	the	DET
cjfa-30364	156	5	definition	definition	NOUN
cjfa-30364	156	6	,	,	PUNCT
cjfa-30364	156	7	there	there	PRON
cjfa-30364	156	8	is	be	VERB
cjfa-30364	156	9	an	an	DET
cjfa-30364	156	10	argument	argument	NOUN
cjfa-30364	156	11	that	that	SCONJ
cjfa-30364	156	12	profit	profit	NOUN
cjfa-30364	156	13	is	be	AUX
cjfa-30364	156	14	a	a	DET
cjfa-30364	156	15	proxy	proxy	NOUN
cjfa-30364	156	16	of	of	ADP
cjfa-30364	156	17	a	a	DET
cjfa-30364	156	18	firm	firm	NOUN
cjfa-30364	156	19	’s	’s	PART
cjfa-30364	156	20	performance	performance	NOUN
cjfa-30364	156	21	,	,	PUNCT
cjfa-30364	156	22	which	which	PRON
cjfa-30364	156	23	can	can	AUX
cjfa-30364	156	24	not	not	PART
cjfa-30364	156	25	be	be	AUX
cjfa-30364	156	26	totally	totally	ADV
cjfa-30364	156	27	relied	rely	VERB
cjfa-30364	156	28	on	on	ADP
cjfa-30364	156	29	in	in	ADP
cjfa-30364	156	30	making	make	VERB
cjfa-30364	156	31	lending	lending	NOUN
cjfa-30364	156	32	and	and	CCONJ
cjfa-30364	156	33	investment	investment	NOUN
cjfa-30364	156	34	decisions	decision	NOUN
cjfa-30364	156	35	.	.	PUNCT
cjfa-30364	157	1	this	this	PRON
cjfa-30364	157	2	stems	stem	VERB
cjfa-30364	157	3	from	from	ADP
cjfa-30364	157	4	the	the	DET
cjfa-30364	157	5	popular	popular	ADJ
cjfa-30364	157	6	argument	argument	NOUN
cjfa-30364	157	7	in	in	ADP
cjfa-30364	157	8	accounting	accounting	NOUN
cjfa-30364	157	9	literature	literature	NOUN
cjfa-30364	157	10	that	that	SCONJ
cjfa-30364	157	11	“	"	PUNCT
cjfa-30364	157	12	cash	cash	NOUN
cjfa-30364	157	13	is	be	AUX
cjfa-30364	157	14	real	real	ADJ
cjfa-30364	157	15	,	,	PUNCT
cjfa-30364	157	16	while	while	SCONJ
cjfa-30364	157	17	profit	profit	NOUN
cjfa-30364	157	18	is	be	AUX
cjfa-30364	157	19	an	an	DET
cjfa-30364	157	20	illusion	illusion	NOUN
cjfa-30364	157	21	”	"	PUNCT
cjfa-30364	157	22	.	.	PUNCT
cjfa-30364	158	1	accounting	account	VERB
cjfa-30364	158	2	information	information	NOUN
cjfa-30364	158	3	and	and	CCONJ
cjfa-30364	158	4	lending	lending	NOUN
cjfa-30364	158	5	decision	decision	NOUN
cjfa-30364	158	6	…	…	PUNCT
cjfa-30364	158	7	71	71	NUM
cjfa-30364	158	8	jean	jean	PROPN
cjfa-30364	158	9	-	-	PUNCT
cjfa-30364	158	10	louis	louis	PROPN
cjfa-30364	158	11	gassée	gassée	NOUN
cjfa-30364	158	12	(	(	PUNCT
cjfa-30364	158	13	2011	2011	NUM
cjfa-30364	158	14	)	)	PUNCT
cjfa-30364	158	15	noted	note	VERB
cjfa-30364	158	16	that	that	SCONJ
cjfa-30364	158	17	sometimes	sometimes	ADV
cjfa-30364	158	18	,	,	PUNCT
cjfa-30364	158	19	firms	firm	NOUN
cjfa-30364	158	20	manipulate	manipulate	VERB
cjfa-30364	158	21	their	their	PRON
cjfa-30364	158	22	profit	profit	NOUN
cjfa-30364	158	23	figure	figure	NOUN
cjfa-30364	158	24	which	which	PRON
cjfa-30364	158	25	makes	make	VERB
cjfa-30364	158	26	it	it	PRON
cjfa-30364	158	27	difficult	difficult	ADJ
cjfa-30364	158	28	to	to	PART
cjfa-30364	158	29	accurately	accurately	ADV
cjfa-30364	158	30	ascertain	ascertain	VERB
cjfa-30364	158	31	the	the	DET
cjfa-30364	158	32	true	true	ADJ
cjfa-30364	158	33	figure	figure	NOUN
cjfa-30364	158	34	of	of	ADP
cjfa-30364	158	35	their	their	PRON
cjfa-30364	158	36	profit	profit	NOUN
cjfa-30364	158	37	.	.	PUNCT
cjfa-30364	159	1	also	also	ADV
cjfa-30364	159	2	,	,	PUNCT
cjfa-30364	159	3	he	he	PRON
cjfa-30364	159	4	noted	note	VERB
cjfa-30364	159	5	this	this	DET
cjfa-30364	159	6	profit	profit	NOUN
cjfa-30364	159	7	figure	figure	NOUN
cjfa-30364	159	8	can	can	AUX
cjfa-30364	159	9	not	not	PART
cjfa-30364	159	10	be	be	AUX
cjfa-30364	159	11	physically	physically	ADV
cjfa-30364	159	12	put	put	VERB
cjfa-30364	159	13	in	in	ADP
cjfa-30364	159	14	the	the	DET
cjfa-30364	159	15	pocket	pocket	NOUN
cjfa-30364	159	16	or	or	CCONJ
cjfa-30364	159	17	use	use	NOUN
cjfa-30364	159	18	to	to	PART
cjfa-30364	159	19	help	help	VERB
cjfa-30364	159	20	the	the	DET
cjfa-30364	159	21	business	business	NOUN
cjfa-30364	159	22	when	when	SCONJ
cjfa-30364	159	23	in	in	ADP
cjfa-30364	159	24	distress	distress	NOUN
cjfa-30364	159	25	,	,	PUNCT
cjfa-30364	159	26	however	however	ADV
cjfa-30364	159	27	,	,	PUNCT
cjfa-30364	159	28	cash	cash	NOUN
cjfa-30364	159	29	can	can	AUX
cjfa-30364	159	30	be	be	AUX
cjfa-30364	159	31	pocketed	pocket	VERB
cjfa-30364	159	32	and	and	CCONJ
cjfa-30364	159	33	used	use	VERB
cjfa-30364	159	34	to	to	PART
cjfa-30364	159	35	help	help	VERB
cjfa-30364	159	36	the	the	DET
cjfa-30364	159	37	business	business	NOUN
cjfa-30364	159	38	out	out	ADP
cjfa-30364	159	39	of	of	ADP
cjfa-30364	159	40	distress	distress	NOUN
cjfa-30364	159	41	.	.	PUNCT
cjfa-30364	160	1	in	in	ADP
cjfa-30364	160	2	line	line	NOUN
cjfa-30364	160	3	with	with	ADP
cjfa-30364	160	4	this	this	DET
cjfa-30364	160	5	popular	popular	ADJ
cjfa-30364	160	6	argument	argument	NOUN
cjfa-30364	160	7	,	,	PUNCT
cjfa-30364	160	8	ilaboya	ilaboya	NOUN
cjfa-30364	160	9	(	(	PUNCT
cjfa-30364	160	10	2019	2019	NUM
cjfa-30364	160	11	)	)	PUNCT
cjfa-30364	160	12	further	far	ADV
cjfa-30364	160	13	asserted	assert	VERB
cjfa-30364	160	14	that	that	SCONJ
cjfa-30364	160	15	the	the	DET
cjfa-30364	160	16	main	main	ADJ
cjfa-30364	160	17	objective	objective	NOUN
cjfa-30364	160	18	of	of	ADP
cjfa-30364	160	19	a	a	DET
cjfa-30364	160	20	going	go	VERB
cjfa-30364	160	21	concern	concern	NOUN
cjfa-30364	160	22	firm	firm	NOUN
cjfa-30364	160	23	is	be	AUX
cjfa-30364	160	24	not	not	PART
cjfa-30364	160	25	only	only	ADV
cjfa-30364	160	26	to	to	PART
cjfa-30364	160	27	make	make	VERB
cjfa-30364	160	28	profit	profit	NOUN
cjfa-30364	160	29	but	but	CCONJ
cjfa-30364	160	30	to	to	PART
cjfa-30364	160	31	create	create	VERB
cjfa-30364	160	32	value	value	NOUN
cjfa-30364	160	33	.	.	PUNCT
cjfa-30364	161	1	this	this	DET
cjfa-30364	161	2	assertion	assertion	NOUN
cjfa-30364	161	3	was	be	AUX
cjfa-30364	161	4	reechoed	reecho	VERB
cjfa-30364	161	5	by	by	ADP
cjfa-30364	161	6	odia	odia	PROPN
cjfa-30364	161	7	(	(	PUNCT
cjfa-30364	161	8	2019	2019	NUM
cjfa-30364	161	9	)	)	PUNCT
cjfa-30364	161	10	that	that	SCONJ
cjfa-30364	161	11	a	a	DET
cjfa-30364	161	12	firm	firm	NOUN
cjfa-30364	161	13	’s	’s	PART
cjfa-30364	161	14	goal	goal	NOUN
cjfa-30364	161	15	in	in	ADP
cjfa-30364	161	16	this	this	DET
cjfa-30364	161	17	present	present	ADJ
cjfa-30364	161	18	dispensation	dispensation	NOUN
cjfa-30364	161	19	is	be	AUX
cjfa-30364	161	20	not	not	PART
cjfa-30364	161	21	to	to	PART
cjfa-30364	161	22	maximize	maximize	VERB
cjfa-30364	161	23	profit	profit	NOUN
cjfa-30364	161	24	but	but	CCONJ
cjfa-30364	161	25	to	to	PART
cjfa-30364	161	26	create	create	VERB
cjfa-30364	161	27	value	value	NOUN
cjfa-30364	161	28	.	.	PUNCT
cjfa-30364	162	1	commercial	commercial	ADJ
cjfa-30364	162	2	banks	bank	NOUN
cjfa-30364	162	3	need	need	VERB
cjfa-30364	162	4	to	to	PART
cjfa-30364	162	5	be	be	AUX
cjfa-30364	162	6	cautious	cautious	ADJ
cjfa-30364	162	7	when	when	SCONJ
cjfa-30364	162	8	using	use	VERB
cjfa-30364	162	9	the	the	DET
cjfa-30364	162	10	profitability	profitability	NOUN
cjfa-30364	162	11	level	level	NOUN
cjfa-30364	162	12	of	of	ADP
cjfa-30364	162	13	a	a	DET
cjfa-30364	162	14	firm	firm	NOUN
cjfa-30364	162	15	in	in	ADP
cjfa-30364	162	16	making	make	VERB
cjfa-30364	162	17	lending	lending	NOUN
cjfa-30364	162	18	decisions	decision	NOUN
cjfa-30364	162	19	.	.	PUNCT
cjfa-30364	163	1	they	they	PRON
cjfa-30364	163	2	could	could	AUX
cjfa-30364	163	3	employ	employ	VERB
cjfa-30364	163	4	financial	financial	ADJ
cjfa-30364	163	5	ratios	ratio	NOUN
cjfa-30364	163	6	to	to	PART
cjfa-30364	163	7	determine	determine	VERB
cjfa-30364	163	8	the	the	DET
cjfa-30364	163	9	profit	profit	NOUN
cjfa-30364	163	10	level	level	NOUN
cjfa-30364	163	11	of	of	ADP
cjfa-30364	163	12	the	the	DET
cjfa-30364	163	13	firm	firm	NOUN
cjfa-30364	163	14	such	such	ADJ
cjfa-30364	163	15	as	as	ADP
cjfa-30364	163	16	gross	gross	ADJ
cjfa-30364	163	17	profit	profit	NOUN
cjfa-30364	163	18	margin	margin	NOUN
cjfa-30364	163	19	,	,	PUNCT
cjfa-30364	163	20	operating	operate	VERB
cjfa-30364	163	21	margin	margin	NOUN
cjfa-30364	163	22	,	,	PUNCT
cjfa-30364	163	23	return	return	VERB
cjfa-30364	163	24	on	on	ADP
cjfa-30364	163	25	sales	sale	NOUN
cjfa-30364	163	26	,	,	PUNCT
cjfa-30364	163	27	return	return	VERB
cjfa-30364	163	28	on	on	ADP
cjfa-30364	163	29	investment	investment	NOUN
cjfa-30364	163	30	in	in	ADP
cjfa-30364	163	31	taking	take	VERB
cjfa-30364	163	32	lending	lending	NOUN
cjfa-30364	163	33	decision	decision	NOUN
cjfa-30364	163	34	(	(	PUNCT
cjfa-30364	163	35	theogene	theogene	NOUN
cjfa-30364	163	36	et	et	PROPN
cjfa-30364	163	37	al	al	PROPN
cjfa-30364	163	38	.	.	PROPN
cjfa-30364	163	39	,	,	PUNCT
cjfa-30364	163	40	2017	2017	NUM
cjfa-30364	163	41	)	)	PUNCT
cjfa-30364	163	42	.	.	PUNCT
cjfa-30364	164	1	in	in	ADP
cjfa-30364	164	2	nigeria	nigeria	PROPN
cjfa-30364	164	3	,	,	PUNCT
cjfa-30364	164	4	emeni	emeni	NOUN
cjfa-30364	164	5	(	(	PUNCT
cjfa-30364	164	6	2014	2014	NUM
cjfa-30364	164	7	)	)	PUNCT
cjfa-30364	164	8	examine	examine	VERB
cjfa-30364	164	9	the	the	DET
cjfa-30364	164	10	impact	impact	NOUN
cjfa-30364	164	11	of	of	ADP
cjfa-30364	164	12	accounting	accounting	NOUN
cjfa-30364	164	13	information	information	NOUN
cjfa-30364	164	14	in	in	ADP
cjfa-30364	164	15	banks	bank	NOUN
cjfa-30364	164	16	’	’	PART
cjfa-30364	164	17	lending	lending	NOUN
cjfa-30364	164	18	decisions	decision	NOUN
cjfa-30364	164	19	.	.	PUNCT
cjfa-30364	165	1	cluster	cluster	NOUN
cjfa-30364	165	2	and	and	CCONJ
cjfa-30364	165	3	simple	simple	ADJ
cjfa-30364	165	4	random	random	ADJ
cjfa-30364	165	5	sampling	sampling	NOUN
cjfa-30364	165	6	technique	technique	NOUN
cjfa-30364	165	7	was	be	AUX
cjfa-30364	165	8	adopted	adopt	VERB
cjfa-30364	165	9	for	for	ADP
cjfa-30364	165	10	the	the	DET
cjfa-30364	165	11	study	study	NOUN
cjfa-30364	165	12	and	and	CCONJ
cjfa-30364	165	13	a	a	DET
cjfa-30364	165	14	cross	cross	NOUN
cjfa-30364	165	15	-	-	NOUN
cjfa-30364	165	16	section	section	NOUN
cjfa-30364	165	17	of	of	ADP
cjfa-30364	165	18	data	datum	NOUN
cjfa-30364	165	19	of	of	ADP
cjfa-30364	165	20	companies	company	NOUN
cjfa-30364	165	21	for	for	ADP
cjfa-30364	165	22	the	the	DET
cjfa-30364	165	23	year	year	NOUN
cjfa-30364	165	24	2012	2012	NUM
cjfa-30364	165	25	gotten	get	VERB
cjfa-30364	165	26	from	from	ADP
cjfa-30364	165	27	the	the	DET
cjfa-30364	165	28	nigeria	nigeria	PROPN
cjfa-30364	165	29	stock	stock	PROPN
cjfa-30364	165	30	exchange	exchange	PROPN
cjfa-30364	165	31	.	.	PUNCT
cjfa-30364	166	1	the	the	DET
cjfa-30364	166	2	data	datum	NOUN
cjfa-30364	166	3	was	be	AUX
cjfa-30364	166	4	analysed	analyse	VERB
cjfa-30364	166	5	with	with	ADP
cjfa-30364	166	6	the	the	DET
cjfa-30364	166	7	ordinary	ordinary	ADJ
cjfa-30364	166	8	least	least	ADJ
cjfa-30364	166	9	square	square	ADJ
cjfa-30364	166	10	technique	technique	NOUN
cjfa-30364	166	11	and	and	CCONJ
cjfa-30364	166	12	accounting	accounting	NOUN
cjfa-30364	166	13	information	information	NOUN
cjfa-30364	166	14	were	be	AUX
cjfa-30364	166	15	proxies	proxy	NOUN
cjfa-30364	166	16	by	by	ADP
cjfa-30364	166	17	only	only	ADV
cjfa-30364	166	18	the	the	DET
cjfa-30364	166	19	financial	financial	ADJ
cjfa-30364	166	20	components	component	NOUN
cjfa-30364	166	21	.	.	PUNCT
cjfa-30364	167	1	the	the	DET
cjfa-30364	167	2	study	study	NOUN
cjfa-30364	167	3	found	find	VERB
cjfa-30364	167	4	out	out	ADP
cjfa-30364	167	5	that	that	SCONJ
cjfa-30364	167	6	accounting	accounting	NOUN
cjfa-30364	167	7	information	information	NOUN
cjfa-30364	167	8	have	have	VERB
cjfa-30364	167	9	a	a	DET
cjfa-30364	167	10	significant	significant	ADJ
cjfa-30364	167	11	relationship	relationship	NOUN
cjfa-30364	167	12	with	with	ADP
cjfa-30364	167	13	commercial	commercial	ADJ
cjfa-30364	167	14	banks	bank	NOUN
cjfa-30364	167	15	’	’	PART
cjfa-30364	167	16	lending	lending	NOUN
cjfa-30364	167	17	decisions	decision	NOUN
cjfa-30364	167	18	.	.	PUNCT
cjfa-30364	168	1	musyoka	musyoka	NOUN
cjfa-30364	168	2	(	(	PUNCT
cjfa-30364	168	3	2016	2016	NUM
cjfa-30364	168	4	)	)	PUNCT
cjfa-30364	168	5	investigated	investigate	VERB
cjfa-30364	168	6	the	the	DET
cjfa-30364	168	7	effect	effect	NOUN
cjfa-30364	168	8	use	use	NOUN
cjfa-30364	168	9	of	of	ADP
cjfa-30364	168	10	financial	financial	ADJ
cjfa-30364	168	11	statement	statement	NOUN
cjfa-30364	168	12	in	in	ADP
cjfa-30364	168	13	making	make	VERB
cjfa-30364	168	14	lending	lending	NOUN
cjfa-30364	168	15	decisions	decision	NOUN
cjfa-30364	168	16	has	have	VERB
cjfa-30364	168	17	on	on	ADP
cjfa-30364	168	18	the	the	DET
cjfa-30364	168	19	level	level	NOUN
cjfa-30364	168	20	of	of	ADP
cjfa-30364	168	21	npls	npls	NOUN
cjfa-30364	168	22	among	among	ADP
cjfa-30364	168	23	kenyan	kenyan	ADJ
cjfa-30364	168	24	banks	bank	NOUN
cjfa-30364	168	25	.	.	PUNCT
cjfa-30364	169	1	the	the	DET
cjfa-30364	169	2	study	study	NOUN
cjfa-30364	169	3	collected	collect	VERB
cjfa-30364	169	4	data	datum	NOUN
cjfa-30364	169	5	on	on	ADP
cjfa-30364	169	6	perceptions	perception	NOUN
cjfa-30364	169	7	of	of	ADP
cjfa-30364	169	8	importance	importance	NOUN
cjfa-30364	169	9	of	of	ADP
cjfa-30364	169	10	financial	financial	ADJ
cjfa-30364	169	11	statements	statement	NOUN
cjfa-30364	169	12	in	in	ADP
cjfa-30364	169	13	lending	lending	NOUN
cjfa-30364	169	14	decisions	decision	NOUN
cjfa-30364	169	15	of	of	ADP
cjfa-30364	169	16	kenya	kenya	PROPN
cjfa-30364	169	17	bank	bank	PROPN
cjfa-30364	169	18	officers	officer	NOUN
cjfa-30364	169	19	,	,	PUNCT
cjfa-30364	169	20	the	the	DET
cjfa-30364	169	21	characteristics	characteristic	NOUN
cjfa-30364	169	22	of	of	ADP
cjfa-30364	169	23	banks	bank	NOUN
cjfa-30364	169	24	,	,	PUNCT
cjfa-30364	169	25	use	use	NOUN
cjfa-30364	169	26	of	of	ADP
cjfa-30364	169	27	financial	financial	ADJ
cjfa-30364	169	28	statements	statement	NOUN
cjfa-30364	169	29	in	in	ADP
cjfa-30364	169	30	the	the	DET
cjfa-30364	169	31	banks	bank	NOUN
cjfa-30364	169	32	and	and	CCONJ
cjfa-30364	169	33	their	their	PRON
cjfa-30364	169	34	levels	level	NOUN
cjfa-30364	169	35	of	of	ADP
cjfa-30364	169	36	npls	npls	NOUN
cjfa-30364	169	37	from	from	ADP
cjfa-30364	169	38	a	a	DET
cjfa-30364	169	39	total	total	NOUN
cjfa-30364	169	40	of	of	ADP
cjfa-30364	169	41	37	37	NUM
cjfa-30364	169	42	out	out	ADP
cjfa-30364	169	43	of	of	ADP
cjfa-30364	169	44	the	the	DET
cjfa-30364	169	45	42	42	NUM
cjfa-30364	169	46	commercial	commercial	ADJ
cjfa-30364	169	47	banks	bank	NOUN
cjfa-30364	169	48	via	via	ADP
cjfa-30364	169	49	structured	structured	ADJ
cjfa-30364	169	50	questionnaire	questionnaire	NOUN
cjfa-30364	169	51	.	.	PUNCT
cjfa-30364	170	1	ordinary	ordinary	ADJ
cjfa-30364	170	2	least	least	ADJ
cjfa-30364	170	3	square	square	NOUN
cjfa-30364	170	4	was	be	AUX
cjfa-30364	170	5	employed	employ	VERB
cjfa-30364	170	6	as	as	ADP
cjfa-30364	170	7	inferential	inferential	ADJ
cjfa-30364	170	8	statistic	statistic	NOUN
cjfa-30364	170	9	.	.	PUNCT
cjfa-30364	171	1	key	key	ADJ
cjfa-30364	171	2	bank	bank	NOUN
cjfa-30364	171	3	staffs	staff	NOUN
cjfa-30364	171	4	in	in	ADP
cjfa-30364	171	5	lending	lending	NOUN
cjfa-30364	171	6	sections	section	NOUN
cjfa-30364	171	7	view	view	VERB
cjfa-30364	171	8	financial	financial	ADJ
cjfa-30364	171	9	statements	statement	NOUN
cjfa-30364	171	10	as	as	ADP
cjfa-30364	171	11	not	not	PART
cjfa-30364	171	12	very	very	ADV
cjfa-30364	171	13	useful	useful	ADJ
cjfa-30364	171	14	in	in	ADP
cjfa-30364	171	15	making	make	VERB
cjfa-30364	171	16	lending	lending	NOUN
cjfa-30364	171	17	decisions	decision	NOUN
cjfa-30364	171	18	.	.	PUNCT
cjfa-30364	172	1	the	the	DET
cjfa-30364	172	2	effect	effect	NOUN
cjfa-30364	172	3	of	of	ADP
cjfa-30364	172	4	use	use	NOUN
cjfa-30364	172	5	of	of	ADP
cjfa-30364	172	6	financial	financial	ADJ
cjfa-30364	172	7	statement	statement	NOUN
cjfa-30364	172	8	information	information	NOUN
cjfa-30364	172	9	in	in	ADP
cjfa-30364	172	10	decision	decision	NOUN
cjfa-30364	172	11	making	making	NOUN
cjfa-30364	172	12	was	be	AUX
cjfa-30364	172	13	not	not	PART
cjfa-30364	172	14	statistically	statistically	ADV
cjfa-30364	172	15	significant	significant	ADJ
cjfa-30364	172	16	.	.	PUNCT
cjfa-30364	173	1	however	however	ADV
cjfa-30364	173	2	,	,	PUNCT
cjfa-30364	173	3	tier	tier	NOUN
cjfa-30364	173	4	3	3	NUM
cjfa-30364	173	5	and	and	CCONJ
cjfa-30364	173	6	tier	tier	NOUN
cjfa-30364	173	7	4	4	NUM
cjfa-30364	173	8	banks	bank	NOUN
cjfa-30364	173	9	have	have	VERB
cjfa-30364	173	10	significantly	significantly	ADV
cjfa-30364	173	11	higher	high	ADJ
cjfa-30364	173	12	levels	level	NOUN
cjfa-30364	173	13	of	of	ADP
cjfa-30364	173	14	npl	npl	PROPN
cjfa-30364	173	15	than	than	ADP
cjfa-30364	173	16	tier	tier	NOUN
cjfa-30364	173	17	1	1	NUM
cjfa-30364	173	18	registered	register	VERB
cjfa-30364	173	19	in	in	ADP
cjfa-30364	173	20	kenya	kenya	PROPN
cjfa-30364	173	21	.	.	PUNCT
cjfa-30364	174	1	ho2	ho2	PROPN
cjfa-30364	174	2	:	:	PUNCT
cjfa-30364	174	3	profit	profit	NOUN
cjfa-30364	174	4	level	level	NOUN
cjfa-30364	174	5	has	have	VERB
cjfa-30364	174	6	no	no	DET
cjfa-30364	174	7	significant	significant	ADJ
cjfa-30364	174	8	influence	influence	NOUN
cjfa-30364	174	9	on	on	ADP
cjfa-30364	174	10	lending	lending	NOUN
cjfa-30364	174	11	decisions	decision	NOUN
cjfa-30364	174	12	of	of	ADP
cjfa-30364	174	13	commercial	commercial	ADJ
cjfa-30364	174	14	banks	bank	NOUN
cjfa-30364	174	15	.	.	PUNCT
cjfa-30364	175	1	hope	hope	PROPN
cjfa-30364	175	2	aifuwa	aifuwa	PROPN
cjfa-30364	175	3	,	,	PUNCT
cjfa-30364	175	4	musa	musa	PROPN
cjfa-30364	175	5	saidu	saidu	PROPN
cjfa-30364	175	6	,	,	PUNCT
cjfa-30364	175	7	osaruese	osaruese	ADJ
cjfa-30364	175	8	enehizena	enehizena	PROPN
cjfa-30364	175	9	,	,	PUNCT
cjfa-30364	175	10	albert	albert	PROPN
cjfa-30364	175	11	osazevbaru72	osazevbaru72	VERB
cjfa-30364	175	12	corporate	corporate	ADJ
cjfa-30364	175	13	sustainability	sustainability	NOUN
cjfa-30364	175	14	disclosure	disclosure	NOUN
cjfa-30364	175	15	and	and	CCONJ
cjfa-30364	175	16	lending	lending	NOUN
cjfa-30364	175	17	decision	decision	NOUN
cjfa-30364	175	18	of	of	ADP
cjfa-30364	175	19	commercial	commercial	ADJ
cjfa-30364	175	20	bank	bank	PROPN
cjfa-30364	175	21	aifuwa	aifuwa	PROPN
cjfa-30364	175	22	(	(	PUNCT
cjfa-30364	175	23	2019	2019	NUM
cjfa-30364	175	24	)	)	PUNCT
cjfa-30364	175	25	asserted	assert	VERB
cjfa-30364	175	26	that	that	SCONJ
cjfa-30364	175	27	sustainability	sustainability	NOUN
cjfa-30364	175	28	reporting	reporting	NOUN
cjfa-30364	175	29	is	be	AUX
cjfa-30364	175	30	a	a	DET
cjfa-30364	175	31	blend	blend	NOUN
cjfa-30364	175	32	of	of	ADP
cjfa-30364	175	33	two	two	NUM
cjfa-30364	175	34	concepts	concept	NOUN
cjfa-30364	175	35	:	:	PUNCT
cjfa-30364	175	36	sustainability	sustainability	NOUN
cjfa-30364	175	37	and	and	CCONJ
cjfa-30364	175	38	reporting	reporting	NOUN
cjfa-30364	175	39	.	.	PUNCT
cjfa-30364	176	1	whilst	whilst	SCONJ
cjfa-30364	176	2	the	the	DET
cjfa-30364	176	3	former	former	ADJ
cjfa-30364	176	4	is	be	AUX
cjfa-30364	176	5	meeting	meet	VERB
cjfa-30364	176	6	the	the	DET
cjfa-30364	176	7	needs	need	NOUN
cjfa-30364	176	8	of	of	ADP
cjfa-30364	176	9	the	the	DET
cjfa-30364	176	10	present	present	ADJ
cjfa-30364	176	11	generation	generation	NOUN
cjfa-30364	176	12	without	without	ADP
cjfa-30364	176	13	compromising	compromise	VERB
cjfa-30364	176	14	the	the	DET
cjfa-30364	176	15	ability	ability	NOUN
cjfa-30364	176	16	of	of	ADP
cjfa-30364	176	17	future	future	ADJ
cjfa-30364	176	18	generations	generation	NOUN
cjfa-30364	176	19	to	to	PART
cjfa-30364	176	20	meet	meet	VERB
cjfa-30364	176	21	their	their	PRON
cjfa-30364	176	22	own	own	ADJ
cjfa-30364	176	23	needs	need	NOUN
cjfa-30364	176	24	(	(	PUNCT
cjfa-30364	176	25	brundtland	brundtland	ADJ
cjfa-30364	176	26	,	,	PUNCT
cjfa-30364	176	27	1987	1987	NUM
cjfa-30364	176	28	)	)	PUNCT
cjfa-30364	176	29	,	,	PUNCT
cjfa-30364	176	30	the	the	DET
cjfa-30364	176	31	latter	latter	ADJ
cjfa-30364	176	32	simply	simply	ADV
cjfa-30364	176	33	means	mean	VERB
cjfa-30364	176	34	disclosing	disclose	VERB
cjfa-30364	176	35	an	an	DET
cjfa-30364	176	36	organization	organization	NOUN
cjfa-30364	176	37	’s	’s	PART
cjfa-30364	176	38	information	information	NOUN
cjfa-30364	176	39	fully	fully	ADV
cjfa-30364	176	40	or	or	CCONJ
cjfa-30364	176	41	partially	partially	ADV
cjfa-30364	176	42	to	to	ADP
cjfa-30364	176	43	stakeholders	stakeholder	NOUN
cjfa-30364	176	44	who	who	PRON
cjfa-30364	176	45	need	need	VERB
cjfa-30364	176	46	it	it	PRON
cjfa-30364	176	47	for	for	ADP
cjfa-30364	176	48	different	different	ADJ
cjfa-30364	176	49	purposes	purpose	NOUN
cjfa-30364	176	50	.	.	PUNCT
cjfa-30364	177	1	corporate	corporate	ADJ
cjfa-30364	177	2	sustainability	sustainability	NOUN
cjfa-30364	177	3	report	report	NOUN
cjfa-30364	177	4	or	or	CCONJ
cjfa-30364	177	5	disclosure	disclosure	NOUN
cjfa-30364	177	6	is	be	AUX
cjfa-30364	177	7	a	a	DET
cjfa-30364	177	8	report	report	NOUN
cjfa-30364	177	9	issued	issue	VERB
cjfa-30364	177	10	by	by	ADP
cjfa-30364	177	11	a	a	DET
cjfa-30364	177	12	company	company	NOUN
cjfa-30364	177	13	or	or	CCONJ
cjfa-30364	177	14	organization	organization	NOUN
cjfa-30364	177	15	about	about	ADP
cjfa-30364	177	16	the	the	DET
cjfa-30364	177	17	economic	economic	ADJ
cjfa-30364	177	18	,	,	PUNCT
cjfa-30364	177	19	environmental	environmental	ADJ
cjfa-30364	177	20	and	and	CCONJ
cjfa-30364	177	21	social	social	ADJ
cjfa-30364	177	22	impact	impact	NOUN
cjfa-30364	177	23	caused	cause	VERB
cjfa-30364	177	24	by	by	ADP
cjfa-30364	177	25	its	its	PRON
cjfa-30364	177	26	everyday	everyday	ADJ
cjfa-30364	177	27	activities	activity	NOUN
cjfa-30364	177	28	(	(	PUNCT
cjfa-30364	177	29	global	global	ADJ
cjfa-30364	177	30	reporting	reporting	NOUN
cjfa-30364	177	31	initiative	initiative	NOUN
cjfa-30364	177	32	,	,	PUNCT
cjfa-30364	177	33	2019	2019	NUM
cjfa-30364	177	34	)	)	PUNCT
cjfa-30364	177	35	.	.	PUNCT
cjfa-30364	178	1	hahn	hahn	PROPN
cjfa-30364	178	2	et	et	PROPN
cjfa-30364	179	1	al	al	PROPN
cjfa-30364	179	2	.	.	PROPN
cjfa-30364	180	1	(	(	PUNCT
cjfa-30364	180	2	2014	2014	NUM
cjfa-30364	180	3	)	)	PUNCT
cjfa-30364	180	4	described	describe	VERB
cjfa-30364	180	5	corporate	corporate	ADJ
cjfa-30364	180	6	sustainability	sustainability	NOUN
cjfa-30364	180	7	as	as	ADP
cjfa-30364	180	8	set	set	NOUN
cjfa-30364	180	9	of	of	ADP
cjfa-30364	180	10	company	company	NOUN
cjfa-30364	180	11	’s	’s	PART
cjfa-30364	180	12	activities	activity	NOUN
cjfa-30364	180	13	that	that	PRON
cjfa-30364	180	14	demonstrates	demonstrate	VERB
cjfa-30364	180	15	the	the	DET
cjfa-30364	180	16	inclusion	inclusion	NOUN
cjfa-30364	180	17	of	of	ADP
cjfa-30364	180	18	social	social	ADJ
cjfa-30364	180	19	and	and	CCONJ
cjfa-30364	180	20	environmental	environmental	ADJ
cjfa-30364	180	21	concerns	concern	NOUN
cjfa-30364	180	22	in	in	ADP
cjfa-30364	180	23	business	business	NOUN
cjfa-30364	180	24	operation	operation	NOUN
cjfa-30364	180	25	and	and	CCONJ
cjfa-30364	180	26	interactions	interaction	NOUN
cjfa-30364	180	27	with	with	ADP
cjfa-30364	180	28	stakeholders	stakeholder	NOUN
cjfa-30364	180	29	.	.	PUNCT
cjfa-30364	181	1	novokmet	novokmet	PROPN
cjfa-30364	181	2	and	and	CCONJ
cjfa-30364	181	3	rogošiĉ	rogošiĉ	PROPN
cjfa-30364	181	4	(	(	PUNCT
cjfa-30364	181	5	2016	2016	NUM
cjfa-30364	181	6	)	)	PUNCT
cjfa-30364	181	7	see	see	VERB
cjfa-30364	181	8	sustainability	sustainability	NOUN
cjfa-30364	181	9	as	as	ADP
cjfa-30364	181	10	a	a	DET
cjfa-30364	181	11	new	new	ADJ
cjfa-30364	181	12	business	business	NOUN
cjfa-30364	181	13	imperative	imperative	NOUN
cjfa-30364	181	14	,	,	PUNCT
cjfa-30364	181	15	that	that	SCONJ
cjfa-30364	181	16	companies	company	NOUN
cjfa-30364	181	17	in	in	ADP
cjfa-30364	181	18	the	the	DET
cjfa-30364	181	19	21st	21st	ADJ
cjfa-30364	181	20	century	century	NOUN
cjfa-30364	181	21	should	should	AUX
cjfa-30364	181	22	consider	consider	VERB
cjfa-30364	181	23	adopting	adopt	VERB
cjfa-30364	181	24	.	.	PUNCT
cjfa-30364	182	1	they	they	PRON
cjfa-30364	182	2	noted	note	VERB
cjfa-30364	182	3	that	that	SCONJ
cjfa-30364	182	4	sustainability	sustainability	NOUN
cjfa-30364	182	5	disclosure	disclosure	NOUN
cjfa-30364	182	6	is	be	AUX
cjfa-30364	182	7	the	the	DET
cjfa-30364	182	8	outcome	outcome	NOUN
cjfa-30364	182	9	of	of	ADP
cjfa-30364	182	10	sustainability	sustainability	NOUN
cjfa-30364	182	11	accounting	account	VERB
cjfa-30364	182	12	by	by	ADP
cjfa-30364	182	13	world	world	NOUN
cjfa-30364	182	14	institutions	institution	NOUN
cjfa-30364	182	15	such	such	ADJ
cjfa-30364	182	16	as	as	ADP
cjfa-30364	182	17	the	the	DET
cjfa-30364	182	18	eu	eu	PROPN
cjfa-30364	182	19	,	,	PUNCT
cjfa-30364	182	20	un	un	PROPN
cjfa-30364	182	21	,	,	PUNCT
cjfa-30364	182	22	and	and	CCONJ
cjfa-30364	182	23	also	also	ADV
cjfa-30364	182	24	flows	flow	VERB
cjfa-30364	182	25	from	from	ADP
cjfa-30364	182	26	the	the	DET
cjfa-30364	182	27	stakeholders	stakeholder	NOUN
cjfa-30364	182	28	’	'	PUNCT
cjfa-30364	182	29	pressure	pressure	NOUN
cjfa-30364	182	30	on	on	ADP
cjfa-30364	182	31	firm	firm	NOUN
cjfa-30364	182	32	to	to	PART
cjfa-30364	182	33	disclose	disclose	VERB
cjfa-30364	182	34	their	their	PRON
cjfa-30364	182	35	environmental	environmental	ADJ
cjfa-30364	182	36	and	and	CCONJ
cjfa-30364	182	37	social	social	ADJ
cjfa-30364	182	38	issues	issue	NOUN
cjfa-30364	182	39	.	.	PUNCT
cjfa-30364	183	1	major	major	ADJ
cjfa-30364	183	2	providers	provider	NOUN
cjfa-30364	183	3	of	of	ADP
cjfa-30364	183	4	sustainability	sustainability	NOUN
cjfa-30364	183	5	reporting	reporting	NOUN
cjfa-30364	183	6	guidelines	guideline	NOUN
cjfa-30364	183	7	are	be	AUX
cjfa-30364	183	8	the	the	DET
cjfa-30364	183	9	global	global	ADJ
cjfa-30364	183	10	reporting	reporting	NOUN
cjfa-30364	183	11	initiative	initiative	NOUN
cjfa-30364	183	12	(	(	PUNCT
cjfa-30364	183	13	gri	gri	PROPN
cjfa-30364	183	14	)	)	PUNCT
cjfa-30364	183	15	,	,	PUNCT
cjfa-30364	183	16	the	the	DET
cjfa-30364	183	17	united	united	PROPN
cjfa-30364	183	18	nation	nation	PROPN
cjfa-30364	183	19	global	global	PROPN
cjfa-30364	183	20	compact	compact	PROPN
cjfa-30364	183	21	,	,	PUNCT
cjfa-30364	183	22	the	the	DET
cjfa-30364	183	23	international	international	ADJ
cjfa-30364	183	24	standardization	standardization	NOUN
cjfa-30364	183	25	organization	organization	NOUN
cjfa-30364	183	26	(	(	PUNCT
cjfa-30364	183	27	iso	iso	NOUN
cjfa-30364	183	28	)	)	PUNCT
cjfa-30364	183	29	,	,	PUNCT
cjfa-30364	183	30	and	and	CCONJ
cjfa-30364	183	31	the	the	DET
cjfa-30364	183	32	organization	organization	NOUN
cjfa-30364	183	33	for	for	ADP
cjfa-30364	183	34	economic	economic	ADJ
cjfa-30364	183	35	cooperation	cooperation	NOUN
cjfa-30364	183	36	and	and	CCONJ
cjfa-30364	183	37	development	development	NOUN
cjfa-30364	183	38	(	(	PUNCT
cjfa-30364	183	39	oecd	oecd	PROPN
cjfa-30364	183	40	)	)	PUNCT
cjfa-30364	183	41	(	(	PUNCT
cjfa-30364	183	42	global	global	ADJ
cjfa-30364	183	43	reporting	reporting	NOUN
cjfa-30364	183	44	initiative	initiative	NOUN
cjfa-30364	183	45	,	,	PUNCT
cjfa-30364	183	46	2019	2019	NUM
cjfa-30364	183	47	;	;	PUNCT
cjfa-30364	183	48	zimara	zimara	NOUN
cjfa-30364	183	49	&	&	CCONJ
cjfa-30364	183	50	eudam	eudam	NOUN
cjfa-30364	183	51	,	,	PUNCT
cjfa-30364	183	52	2015	2015	NUM
cjfa-30364	183	53	)	)	PUNCT
cjfa-30364	183	54	.	.	PUNCT
cjfa-30364	184	1	eweje	eweje	PROPN
cjfa-30364	184	2	and	and	CCONJ
cjfa-30364	184	3	sakai	sakai	PROPN
cjfa-30364	184	4	(	(	PUNCT
cjfa-30364	184	5	2015	2015	NUM
cjfa-30364	184	6	)	)	PUNCT
cjfa-30364	184	7	asserted	assert	VERB
cjfa-30364	184	8	that	that	SCONJ
cjfa-30364	184	9	nowadays	nowadays	ADV
cjfa-30364	184	10	firms	firm	NOUN
cjfa-30364	184	11	face	face	VERB
cjfa-30364	184	12	various	various	ADJ
cjfa-30364	184	13	pressure	pressure	NOUN
cjfa-30364	184	14	to	to	PART
cjfa-30364	184	15	shift	shift	VERB
cjfa-30364	184	16	to	to	ADP
cjfa-30364	184	17	a	a	DET
cjfa-30364	184	18	new	new	ADJ
cjfa-30364	184	19	business	business	NOUN
cjfa-30364	184	20	outline	outline	NOUN
cjfa-30364	184	21	that	that	PRON
cjfa-30364	184	22	enables	enable	VERB
cjfa-30364	184	23	sustainable	sustainable	ADJ
cjfa-30364	184	24	growth	growth	NOUN
cjfa-30364	184	25	.	.	PUNCT
cjfa-30364	185	1	they	they	PRON
cjfa-30364	185	2	further	far	ADV
cjfa-30364	185	3	added	add	VERB
cjfa-30364	185	4	that	that	SCONJ
cjfa-30364	185	5	there	there	PRON
cjfa-30364	185	6	is	be	VERB
cjfa-30364	185	7	so	so	ADV
cjfa-30364	185	8	much	much	ADV
cjfa-30364	185	9	increasing	increase	VERB
cjfa-30364	185	10	understanding	understanding	NOUN
cjfa-30364	185	11	towards	towards	ADP
cjfa-30364	185	12	social	social	ADJ
cjfa-30364	185	13	and	and	CCONJ
cjfa-30364	185	14	environmental	environmental	ADJ
cjfa-30364	185	15	issues	issue	NOUN
cjfa-30364	185	16	and	and	CCONJ
cjfa-30364	185	17	demands	demand	NOUN
cjfa-30364	185	18	from	from	ADP
cjfa-30364	185	19	various	various	ADJ
cjfa-30364	185	20	stakeholders	stakeholder	NOUN
cjfa-30364	185	21	expecting	expect	VERB
cjfa-30364	185	22	corporations	corporation	NOUN
cjfa-30364	185	23	to	to	PART
cjfa-30364	185	24	do	do	VERB
cjfa-30364	185	25	more	more	ADJ
cjfa-30364	185	26	for	for	ADP
cjfa-30364	185	27	the	the	DET
cjfa-30364	185	28	society	society	NOUN
cjfa-30364	185	29	.	.	PUNCT
cjfa-30364	186	1	rogošić	rogošić	PROPN
cjfa-30364	186	2	and	and	CCONJ
cjfa-30364	186	3	čaljkušić	čaljkušić	ADV
cjfa-30364	186	4	(	(	PUNCT
cjfa-30364	186	5	2015	2015	NUM
cjfa-30364	186	6	)	)	PUNCT
cjfa-30364	186	7	opined	opine	VERB
cjfa-30364	186	8	that	that	SCONJ
cjfa-30364	186	9	the	the	DET
cjfa-30364	186	10	purpose	purpose	NOUN
cjfa-30364	186	11	of	of	ADP
cjfa-30364	186	12	sustainability	sustainability	NOUN
cjfa-30364	186	13	disclosure	disclosure	NOUN
cjfa-30364	186	14	was	be	AUX
cjfa-30364	186	15	to	to	PART
cjfa-30364	186	16	assess	assess	VERB
cjfa-30364	186	17	the	the	DET
cjfa-30364	186	18	environmental	environmental	ADJ
cjfa-30364	186	19	,	,	PUNCT
cjfa-30364	186	20	social	social	ADJ
cjfa-30364	186	21	and	and	CCONJ
cjfa-30364	186	22	governance	governance	NOUN
cjfa-30364	186	23	performance	performance	NOUN
cjfa-30364	186	24	of	of	ADP
cjfa-30364	186	25	the	the	DET
cjfa-30364	186	26	company	company	NOUN
cjfa-30364	186	27	and	and	CCONJ
cjfa-30364	186	28	to	to	PART
cjfa-30364	186	29	provide	provide	VERB
cjfa-30364	186	30	a	a	DET
cjfa-30364	186	31	report	report	NOUN
cjfa-30364	186	32	on	on	ADP
cjfa-30364	186	33	it	it	PRON
cjfa-30364	186	34	.	.	PUNCT
cjfa-30364	187	1	elsakit	elsakit	NOUN
cjfa-30364	187	2	and	and	CCONJ
cjfa-30364	187	3	worthington	worthington	PROPN
cjfa-30364	187	4	(	(	PUNCT
cjfa-30364	187	5	2013	2013	NUM
cjfa-30364	187	6	)	)	PUNCT
cjfa-30364	187	7	noted	note	VERB
cjfa-30364	187	8	that	that	SCONJ
cjfa-30364	187	9	the	the	DET
cjfa-30364	187	10	use	use	NOUN
cjfa-30364	187	11	of	of	ADP
cjfa-30364	187	12	environmental	environmental	ADJ
cjfa-30364	187	13	and	and	CCONJ
cjfa-30364	187	14	social	social	ADJ
cjfa-30364	187	15	information	information	NOUN
cjfa-30364	187	16	would	would	AUX
cjfa-30364	187	17	enhance	enhance	VERB
cjfa-30364	187	18	commercial	commercial	ADJ
cjfa-30364	187	19	banks	bank	NOUN
cjfa-30364	187	20	lending	lending	NOUN
cjfa-30364	187	21	decisions	decision	NOUN
cjfa-30364	187	22	.	.	PUNCT
cjfa-30364	188	1	they	they	PRON
cjfa-30364	188	2	however	however	ADV
cjfa-30364	188	3	based	base	VERB
cjfa-30364	188	4	their	their	PRON
cjfa-30364	188	5	assertion	assertion	NOUN
cjfa-30364	188	6	on	on	ADP
cjfa-30364	188	7	developed	develop	VERB
cjfa-30364	188	8	country	country	NOUN
cjfa-30364	188	9	economy	economy	NOUN
cjfa-30364	188	10	.	.	PUNCT
cjfa-30364	189	1	anagnostopoulos	anagnostopoulos	PROPN
cjfa-30364	189	2	et	et	PROPN
cjfa-30364	189	3	al	al	PROPN
cjfa-30364	189	4	.	.	PROPN
cjfa-30364	190	1	(	(	PUNCT
cjfa-30364	190	2	2018	2018	NUM
cjfa-30364	190	3	)	)	PUNCT
cjfa-30364	190	4	reiterated	reiterate	VERB
cjfa-30364	190	5	the	the	DET
cjfa-30364	190	6	need	need	NOUN
cjfa-30364	190	7	for	for	ADP
cjfa-30364	190	8	incorporating	incorporate	VERB
cjfa-30364	190	9	sustainability	sustainability	NOUN
cjfa-30364	190	10	consideration	consideration	NOUN
cjfa-30364	190	11	into	into	ADP
cjfa-30364	190	12	banks	bank	NOUN
cjfa-30364	190	13	’	’	PART
cjfa-30364	190	14	lending	lending	NOUN
cjfa-30364	190	15	decisions	decision	NOUN
cjfa-30364	190	16	.	.	PUNCT
cjfa-30364	191	1	they	they	PRON
cjfa-30364	191	2	echoed	echo	VERB
cjfa-30364	191	3	that	that	SCONJ
cjfa-30364	191	4	sustainability	sustainability	NOUN
cjfa-30364	191	5	risk	risk	NOUN
cjfa-30364	191	6	management	management	NOUN
cjfa-30364	191	7	is	be	AUX
cjfa-30364	191	8	directly	directly	ADV
cjfa-30364	191	9	connected	connect	VERB
cjfa-30364	191	10	to	to	ADP
cjfa-30364	191	11	the	the	DET
cjfa-30364	191	12	financial	financial	ADJ
cjfa-30364	191	13	sector	sector	NOUN
cjfa-30364	191	14	through	through	ADP
cjfa-30364	191	15	it	it	PRON
cjfa-30364	191	16	credit	credit	NOUN
cjfa-30364	191	17	risk	risk	NOUN
cjfa-30364	191	18	management	management	NOUN
cjfa-30364	191	19	process	process	NOUN
cjfa-30364	191	20	.	.	PUNCT
cjfa-30364	192	1	accounting	accounting	NOUN
cjfa-30364	192	2	information	information	NOUN
cjfa-30364	192	3	and	and	CCONJ
cjfa-30364	192	4	lending	lending	NOUN
cjfa-30364	192	5	decision	decision	NOUN
cjfa-30364	192	6	…	…	PUNCT
cjfa-30364	192	7	73	73	NUM
cjfa-30364	192	8	the	the	DET
cjfa-30364	192	9	current	current	ADJ
cjfa-30364	192	10	position	position	NOUN
cjfa-30364	192	11	of	of	ADP
cjfa-30364	192	12	sustainability	sustainability	NOUN
cjfa-30364	192	13	disclosure	disclosure	NOUN
cjfa-30364	192	14	in	in	ADP
cjfa-30364	192	15	nigeria	nigeria	PROPN
cjfa-30364	192	16	is	be	AUX
cjfa-30364	192	17	dismal	dismal	ADJ
cjfa-30364	192	18	because	because	SCONJ
cjfa-30364	192	19	it	it	PRON
cjfa-30364	192	20	is	be	AUX
cjfa-30364	192	21	voluntary	voluntary	ADJ
cjfa-30364	192	22	,	,	PUNCT
cjfa-30364	192	23	notwithstanding	notwithstanding	ADP
cjfa-30364	192	24	the	the	DET
cjfa-30364	192	25	nigeria	nigeria	PROPN
cjfa-30364	192	26	stock	stock	PROPN
cjfa-30364	192	27	exchange	exchange	PROPN
cjfa-30364	192	28	adoption	adoption	NOUN
cjfa-30364	192	29	of	of	ADP
cjfa-30364	192	30	the	the	DET
cjfa-30364	192	31	gri	gri	PROPN
cjfa-30364	192	32	framework	framework	NOUN
cjfa-30364	192	33	on	on	ADP
cjfa-30364	192	34	march	march	PROPN
cjfa-30364	192	35	19	19	NUM
cjfa-30364	192	36	,	,	PUNCT
cjfa-30364	192	37	2019	2019	NUM
cjfa-30364	192	38	.	.	PUNCT
cjfa-30364	193	1	unlike	unlike	ADP
cjfa-30364	193	2	in	in	ADP
cjfa-30364	193	3	some	some	DET
cjfa-30364	193	4	countries	country	NOUN
cjfa-30364	193	5	for	for	ADP
cjfa-30364	193	6	example	example	NOUN
cjfa-30364	193	7	the	the	DET
cjfa-30364	193	8	netherlands	netherlands	PROPN
cjfa-30364	193	9	,	,	PUNCT
cjfa-30364	193	10	denmark	denmark	NOUN
cjfa-30364	193	11	and	and	CCONJ
cjfa-30364	193	12	south	south	PROPN
cjfa-30364	193	13	africa	africa	PROPN
cjfa-30364	193	14	where	where	SCONJ
cjfa-30364	193	15	it	it	PRON
cjfa-30364	193	16	is	be	AUX
cjfa-30364	193	17	mandatory	mandatory	ADJ
cjfa-30364	193	18	for	for	SCONJ
cjfa-30364	193	19	big	big	ADJ
cjfa-30364	193	20	firms	firm	NOUN
cjfa-30364	193	21	to	to	PART
cjfa-30364	193	22	disclose	disclose	VERB
cjfa-30364	193	23	only	only	ADV
cjfa-30364	193	24	environmental	environmental	ADJ
cjfa-30364	193	25	issues	issue	NOUN
cjfa-30364	193	26	(	(	PUNCT
cjfa-30364	193	27	ioannou	ioannou	NOUN
cjfa-30364	193	28	&	&	CCONJ
cjfa-30364	193	29	serafeim	serafeim	PROPN
cjfa-30364	193	30	,	,	PUNCT
cjfa-30364	193	31	2017	2017	NUM
cjfa-30364	193	32	)	)	PUNCT
cjfa-30364	193	33	.	.	PUNCT
cjfa-30364	194	1	a	a	DET
cjfa-30364	194	2	major	major	NOUN
cjfa-30364	194	3	of	of	ADP
cjfa-30364	194	4	drawbacks	drawback	NOUN
cjfa-30364	194	5	on	on	ADP
cjfa-30364	194	6	sustainability	sustainability	NOUN
cjfa-30364	194	7	reporting	reporting	NOUN
cjfa-30364	194	8	includes	include	VERB
cjfa-30364	194	9	;	;	PUNCT
cjfa-30364	194	10	the	the	DET
cjfa-30364	194	11	comparability	comparability	NOUN
cjfa-30364	194	12	of	of	ADP
cjfa-30364	194	13	the	the	DET
cjfa-30364	194	14	reports	report	NOUN
cjfa-30364	194	15	,	,	PUNCT
cjfa-30364	194	16	as	as	SCONJ
cjfa-30364	194	17	various	various	ADJ
cjfa-30364	194	18	frameworks	framework	NOUN
cjfa-30364	194	19	have	have	AUX
cjfa-30364	194	20	been	be	AUX
cjfa-30364	194	21	developed	develop	VERB
cjfa-30364	194	22	for	for	ADP
cjfa-30364	194	23	reporting	report	VERB
cjfa-30364	194	24	social	social	ADJ
cjfa-30364	194	25	,	,	PUNCT
cjfa-30364	194	26	environment	environment	NOUN
cjfa-30364	194	27	and	and	CCONJ
cjfa-30364	194	28	economic	economic	ADJ
cjfa-30364	194	29	issues	issue	NOUN
cjfa-30364	194	30	in	in	ADP
cjfa-30364	194	31	an	an	DET
cjfa-30364	194	32	organization	organization	NOUN
cjfa-30364	194	33	.	.	PUNCT
cjfa-30364	195	1	frameworks	framework	NOUN
cjfa-30364	195	2	such	such	ADJ
cjfa-30364	195	3	as	as	ADP
cjfa-30364	195	4	the	the	DET
cjfa-30364	195	5	global	global	ADJ
cjfa-30364	195	6	reporting	reporting	NOUN
cjfa-30364	195	7	initiatives	initiative	NOUN
cjfa-30364	195	8	(	(	PUNCT
cjfa-30364	195	9	gri	gri	NOUN
cjfa-30364	195	10	)	)	PUNCT
cjfa-30364	195	11	framework	framework	NOUN
cjfa-30364	195	12	,	,	PUNCT
cjfa-30364	195	13	international	international	ADJ
cjfa-30364	195	14	integrated	integrated	ADJ
cjfa-30364	195	15	reporting	reporting	NOUN
cjfa-30364	195	16	council	council	NOUN
cjfa-30364	195	17	(	(	PUNCT
cjfa-30364	195	18	iirc	iirc	ADV
cjfa-30364	195	19	)	)	PUNCT
cjfa-30364	195	20	,	,	PUNCT
cjfa-30364	195	21	sustainability	sustainability	NOUN
cjfa-30364	195	22	accounting	accounting	NOUN
cjfa-30364	195	23	standard	standard	PROPN
cjfa-30364	195	24	board	board	PROPN
cjfa-30364	195	25	(	(	PUNCT
cjfa-30364	195	26	sasb	sasb	PROPN
cjfa-30364	195	27	)	)	PUNCT
cjfa-30364	195	28	,	,	PUNCT
cjfa-30364	195	29	carbon	carbon	NOUN
cjfa-30364	195	30	disclosure	disclosure	NOUN
cjfa-30364	195	31	project	project	NOUN
cjfa-30364	195	32	.	.	PUNCT
cjfa-30364	196	1	anagnostopoulos	anagnostopoulos	PROPN
cjfa-30364	196	2	et	et	PROPN
cjfa-30364	196	3	al	al	PROPN
cjfa-30364	196	4	.	.	PROPN
cjfa-30364	197	1	(	(	PUNCT
cjfa-30364	197	2	2018	2018	NUM
cjfa-30364	197	3	)	)	PUNCT
cjfa-30364	197	4	did	do	VERB
cjfa-30364	197	5	a	a	DET
cjfa-30364	197	6	study	study	NOUN
cjfa-30364	197	7	on	on	ADP
cjfa-30364	197	8	incorporating	incorporate	VERB
cjfa-30364	197	9	sustainability	sustainability	NOUN
cjfa-30364	197	10	considerations	consideration	NOUN
cjfa-30364	197	11	into	into	ADP
cjfa-30364	197	12	lending	lending	NOUN
cjfa-30364	197	13	decisions	decision	NOUN
cjfa-30364	197	14	and	and	CCONJ
cjfa-30364	197	15	the	the	DET
cjfa-30364	197	16	management	management	NOUN
cjfa-30364	197	17	of	of	ADP
cjfa-30364	197	18	bad	bad	ADJ
cjfa-30364	197	19	.	.	PUNCT
cjfa-30364	198	1	mixedmethod	mixedmethod	NOUN
cjfa-30364	198	2	approach	approach	NOUN
cjfa-30364	198	3	was	be	AUX
cjfa-30364	198	4	employed	employ	VERB
cjfa-30364	198	5	(	(	PUNCT
cjfa-30364	198	6	online	online	ADJ
cjfa-30364	198	7	questionnaires	questionnaire	NOUN
cjfa-30364	198	8	and	and	CCONJ
cjfa-30364	198	9	semi	semi	ADJ
cjfa-30364	198	10	-	-	ADJ
cjfa-30364	198	11	structured	structured	ADJ
cjfa-30364	198	12	interviews	interview	NOUN
cjfa-30364	198	13	)	)	PUNCT
cjfa-30364	198	14	to	to	PART
cjfa-30364	198	15	link	link	VERB
cjfa-30364	198	16	and	and	CCONJ
cjfa-30364	198	17	investigate	investigate	VERB
cjfa-30364	198	18	managerial	managerial	ADJ
cjfa-30364	198	19	views	view	NOUN
cjfa-30364	198	20	of	of	ADP
cjfa-30364	198	21	sustainability	sustainability	NOUN
cjfa-30364	198	22	risks	risk	NOUN
cjfa-30364	198	23	in	in	ADP
cjfa-30364	198	24	greece	greece	PROPN
cjfa-30364	198	25	.	.	PUNCT
cjfa-30364	199	1	they	they	PRON
cjfa-30364	199	2	discovered	discover	VERB
cjfa-30364	199	3	that	that	SCONJ
cjfa-30364	199	4	sustainability	sustainability	NOUN
cjfa-30364	199	5	risk	risk	NOUN
cjfa-30364	199	6	management	management	NOUN
cjfa-30364	199	7	exists	exist	VERB
cjfa-30364	199	8	,	,	PUNCT
cjfa-30364	199	9	however	however	ADV
cjfa-30364	199	10	,	,	PUNCT
cjfa-30364	199	11	yet	yet	ADV
cjfa-30364	199	12	to	to	PART
cjfa-30364	199	13	penetrate	penetrate	VERB
cjfa-30364	199	14	core	core	NOUN
cjfa-30364	199	15	processes	process	NOUN
cjfa-30364	199	16	.	.	PUNCT
cjfa-30364	200	1	they	they	PRON
cjfa-30364	200	2	concluded	conclude	VERB
cjfa-30364	200	3	that	that	SCONJ
cjfa-30364	200	4	there	there	PRON
cjfa-30364	200	5	is	be	VERB
cjfa-30364	200	6	still	still	ADV
cjfa-30364	200	7	abundant	abundant	ADJ
cjfa-30364	200	8	of	of	ADP
cjfa-30364	200	9	room	room	NOUN
cjfa-30364	200	10	for	for	ADP
cjfa-30364	200	11	improvement	improvement	NOUN
cjfa-30364	200	12	before	before	SCONJ
cjfa-30364	200	13	sustainability	sustainability	NOUN
cjfa-30364	200	14	risk	risk	NOUN
cjfa-30364	200	15	assessments	assessment	NOUN
cjfa-30364	200	16	are	be	AUX
cjfa-30364	200	17	widely	widely	ADV
cjfa-30364	200	18	unified	unified	ADJ
cjfa-30364	200	19	in	in	ADP
cjfa-30364	200	20	all	all	DET
cjfa-30364	200	21	phases	phase	NOUN
cjfa-30364	200	22	of	of	ADP
cjfa-30364	200	23	the	the	DET
cjfa-30364	200	24	credit	credit	NOUN
cjfa-30364	200	25	risk	risk	NOUN
cjfa-30364	200	26	management	management	NOUN
cjfa-30364	200	27	process	process	NOUN
cjfa-30364	200	28	so	so	SCONJ
cjfa-30364	200	29	that	that	SCONJ
cjfa-30364	200	30	a	a	DET
cjfa-30364	200	31	robust	robust	ADJ
cjfa-30364	200	32	sustainability	sustainability	NOUN
cjfa-30364	200	33	management	management	NOUN
cjfa-30364	200	34	approach	approach	NOUN
cjfa-30364	200	35	underpins	underpin	VERB
cjfa-30364	200	36	fi	fi	NOUN
cjfa-30364	200	37	’s	’s	PART
cjfa-30364	200	38	core	core	ADJ
cjfa-30364	200	39	mission	mission	NOUN
cjfa-30364	200	40	and	and	CCONJ
cjfa-30364	200	41	goals	goal	NOUN
cjfa-30364	200	42	.	.	PUNCT
cjfa-30364	201	1	nobanee	nobanee	NOUN
cjfa-30364	201	2	and	and	CCONJ
cjfa-30364	201	3	elilli	elilli	PROPN
cjfa-30364	201	4	(	(	PUNCT
cjfa-30364	201	5	2016	2016	NUM
cjfa-30364	201	6	)	)	PUNCT
cjfa-30364	201	7	did	do	VERB
cjfa-30364	201	8	a	a	DET
cjfa-30364	201	9	study	study	NOUN
cjfa-30364	201	10	to	to	PART
cjfa-30364	201	11	measure	measure	VERB
cjfa-30364	201	12	the	the	DET
cjfa-30364	201	13	degree	degree	NOUN
cjfa-30364	201	14	of	of	ADP
cjfa-30364	201	15	the	the	DET
cjfa-30364	201	16	corporate	corporate	ADJ
cjfa-30364	201	17	sustainability	sustainability	NOUN
cjfa-30364	201	18	disclosure	disclosure	NOUN
cjfa-30364	201	19	using	use	VERB
cjfa-30364	201	20	annual	annual	ADJ
cjfa-30364	201	21	data	datum	NOUN
cjfa-30364	201	22	for	for	ADP
cjfa-30364	201	23	listed	list	VERB
cjfa-30364	201	24	banks	bank	NOUN
cjfa-30364	201	25	in	in	ADP
cjfa-30364	201	26	united	united	PROPN
cjfa-30364	201	27	arab	arab	PROPN
cjfa-30364	201	28	emirates	emirates	PROPN
cjfa-30364	201	29	financial	financial	ADJ
cjfa-30364	201	30	markets	market	NOUN
cjfa-30364	201	31	.	.	PUNCT
cjfa-30364	202	1	secondary	secondary	ADJ
cjfa-30364	202	2	data	datum	NOUN
cjfa-30364	202	3	for	for	ADP
cjfa-30364	202	4	the	the	DET
cjfa-30364	202	5	study	study	NOUN
cjfa-30364	202	6	spanned	span	VERB
cjfa-30364	202	7	through	through	ADP
cjfa-30364	202	8	the	the	DET
cjfa-30364	202	9	period	period	NOUN
cjfa-30364	202	10	of	of	ADP
cjfa-30364	202	11	2003	2003	NUM
cjfa-30364	202	12	-	-	SYM
cjfa-30364	202	13	2013	2013	NUM
cjfa-30364	202	14	.	.	PUNCT
cjfa-30364	203	1	the	the	DET
cjfa-30364	203	2	study	study	NOUN
cjfa-30364	203	3	employed	employ	VERB
cjfa-30364	203	4	the	the	DET
cjfa-30364	203	5	generalized	generalized	ADJ
cjfa-30364	203	6	method	method	NOUN
cjfa-30364	203	7	of	of	ADP
cjfa-30364	203	8	moment	moment	NOUN
cjfa-30364	203	9	system	system	NOUN
cjfa-30364	203	10	estimation	estimation	NOUN
cjfa-30364	203	11	(	(	PUNCT
cjfa-30364	203	12	gmm	gmm	NOUN
cjfa-30364	203	13	)	)	PUNCT
cjfa-30364	203	14	as	as	ADP
cjfa-30364	203	15	estimation	estimation	NOUN
cjfa-30364	203	16	technique	technique	NOUN
cjfa-30364	203	17	.	.	PUNCT
cjfa-30364	204	1	the	the	DET
cjfa-30364	204	2	results	result	NOUN
cjfa-30364	204	3	show	show	VERB
cjfa-30364	204	4	that	that	SCONJ
cjfa-30364	204	5	the	the	DET
cjfa-30364	204	6	overall	overall	ADJ
cjfa-30364	204	7	level	level	NOUN
cjfa-30364	204	8	of	of	ADP
cjfa-30364	204	9	sustainability	sustainability	NOUN
cjfa-30364	204	10	disclosure	disclosure	NOUN
cjfa-30364	204	11	based	base	VERB
cjfa-30364	204	12	on	on	ADP
cjfa-30364	204	13	sustainability	sustainability	NOUN
cjfa-30364	204	14	reporting	reporting	NOUN
cjfa-30364	204	15	for	for	ADP
cjfa-30364	204	16	banks	bank	NOUN
cjfa-30364	204	17	listed	list	VERB
cjfa-30364	204	18	in	in	ADP
cjfa-30364	204	19	the	the	DET
cjfa-30364	204	20	uae	uae	PROPN
cjfa-30364	204	21	financial	financial	ADJ
cjfa-30364	204	22	markets	market	NOUN
cjfa-30364	204	23	is	be	AUX
cjfa-30364	204	24	at	at	ADP
cjfa-30364	204	25	a	a	DET
cjfa-30364	204	26	low	low	ADJ
cjfa-30364	204	27	level	level	NOUN
cjfa-30364	204	28	.	.	PUNCT
cjfa-30364	205	1	in	in	ADP
cjfa-30364	205	2	addition	addition	NOUN
cjfa-30364	205	3	,	,	PUNCT
cjfa-30364	205	4	it	it	PRON
cjfa-30364	205	5	discovered	discover	VERB
cjfa-30364	205	6	that	that	SCONJ
cjfa-30364	205	7	the	the	DET
cjfa-30364	205	8	degree	degree	NOUN
cjfa-30364	205	9	of	of	ADP
cjfa-30364	205	10	the	the	DET
cjfa-30364	205	11	corporate	corporate	ADJ
cjfa-30364	205	12	sustainability	sustainability	NOUN
cjfa-30364	205	13	disclosure	disclosure	NOUN
cjfa-30364	205	14	of	of	ADP
cjfa-30364	205	15	the	the	DET
cjfa-30364	205	16	conventional	conventional	ADJ
cjfa-30364	205	17	banks	bank	NOUN
cjfa-30364	205	18	is	be	AUX
cjfa-30364	205	19	higher	high	ADJ
cjfa-30364	205	20	than	than	ADP
cjfa-30364	205	21	the	the	DET
cjfa-30364	205	22	islamic	islamic	ADJ
cjfa-30364	205	23	banks	bank	NOUN
cjfa-30364	205	24	.	.	PUNCT
cjfa-30364	206	1	they	they	PRON
cjfa-30364	206	2	concluded	conclude	VERB
cjfa-30364	206	3	that	that	SCONJ
cjfa-30364	206	4	sustainability	sustainability	NOUN
cjfa-30364	206	5	disclosure	disclosure	NOUN
cjfa-30364	206	6	positively	positively	ADV
cjfa-30364	206	7	and	and	CCONJ
cjfa-30364	206	8	significantly	significantly	ADV
cjfa-30364	206	9	affects	affect	VERB
cjfa-30364	206	10	the	the	DET
cjfa-30364	206	11	banking	banking	NOUN
cjfa-30364	206	12	performance	performance	NOUN
cjfa-30364	206	13	of	of	ADP
cjfa-30364	206	14	the	the	DET
cjfa-30364	206	15	conventional	conventional	ADJ
cjfa-30364	206	16	banks	bank	NOUN
cjfa-30364	206	17	whereas	whereas	SCONJ
cjfa-30364	206	18	it	it	PRON
cjfa-30364	206	19	has	have	VERB
cjfa-30364	206	20	no	no	DET
cjfa-30364	206	21	significant	significant	ADJ
cjfa-30364	206	22	effect	effect	NOUN
cjfa-30364	206	23	on	on	ADP
cjfa-30364	206	24	the	the	DET
cjfa-30364	206	25	islamic	islamic	ADJ
cjfa-30364	206	26	banks	bank	NOUN
cjfa-30364	206	27	performance	performance	NOUN
cjfa-30364	206	28	.	.	PUNCT
cjfa-30364	207	1	suroso	suroso	PROPN
cjfa-30364	207	2	et	et	PROPN
cjfa-30364	207	3	al	al	PROPN
cjfa-30364	207	4	.	.	PROPN
cjfa-30364	208	1	(	(	PUNCT
cjfa-30364	208	2	2018	2018	NUM
cjfa-30364	208	3	)	)	PUNCT
cjfa-30364	208	4	examined	examine	VERB
cjfa-30364	208	5	the	the	DET
cjfa-30364	208	6	influence	influence	NOUN
cjfa-30364	208	7	of	of	ADP
cjfa-30364	208	8	accounting	accounting	NOUN
cjfa-30364	208	9	and	and	CCONJ
cjfa-30364	208	10	non	non	ADJ
cjfa-30364	208	11	-	-	ADJ
cjfa-30364	208	12	accounting	accounting	ADJ
cjfa-30364	208	13	information	information	NOUN
cjfa-30364	208	14	on	on	ADP
cjfa-30364	208	15	credit	credit	NOUN
cjfa-30364	208	16	decision	decision	NOUN
cjfa-30364	208	17	in	in	ADP
cjfa-30364	208	18	bank	bank	NOUN
cjfa-30364	208	19	mandiri	mandiri	PROPN
cjfa-30364	208	20	medan	medan	PROPN
cjfa-30364	208	21	branch	branch	PROPN
cjfa-30364	208	22	of	of	ADP
cjfa-30364	208	23	imam	imam	PROPN
cjfa-30364	208	24	banjo	banjo	NOUN
cjfa-30364	208	25	,	,	PUNCT
cjfa-30364	208	26	in	in	ADP
cjfa-30364	208	27	indonesia	indonesia	PROPN
cjfa-30364	208	28	.	.	PUNCT
cjfa-30364	209	1	the	the	DET
cjfa-30364	209	2	sample	sample	NOUN
cjfa-30364	209	3	comprised	comprise	VERB
cjfa-30364	209	4	40	40	NUM
cjfa-30364	209	5	applications	application	NOUN
cjfa-30364	209	6	for	for	ADP
cjfa-30364	209	7	credit	credit	NOUN
cjfa-30364	209	8	for	for	ADP
cjfa-30364	209	9	which	which	PRON
cjfa-30364	209	10	the	the	DET
cjfa-30364	209	11	bank	bank	NOUN
cjfa-30364	209	12	had	have	AUX
cjfa-30364	209	13	approved	approve	VERB
cjfa-30364	209	14	credit	credit	NOUN
cjfa-30364	209	15	.	.	PUNCT
cjfa-30364	210	1	multiple	multiple	ADJ
cjfa-30364	210	2	regression	regression	NOUN
cjfa-30364	210	3	analysis	analysis	NOUN
cjfa-30364	210	4	models	model	NOUN
cjfa-30364	210	5	was	be	AUX
cjfa-30364	210	6	used	use	VERB
cjfa-30364	210	7	to	to	PART
cjfa-30364	210	8	test	test	VERB
cjfa-30364	210	9	the	the	DET
cjfa-30364	210	10	research	research	NOUN
cjfa-30364	210	11	hypothesis	hypothesis	NOUN
cjfa-30364	210	12	.	.	PUNCT
cjfa-30364	211	1	non	non	ADJ
cjfa-30364	211	2	-	-	ADJ
cjfa-30364	211	3	accounting	accounting	ADJ
cjfa-30364	211	4	information	information	NOUN
cjfa-30364	211	5	was	be	AUX
cjfa-30364	211	6	used	use	VERB
cjfa-30364	211	7	as	as	ADP
cjfa-30364	211	8	a	a	DET
cjfa-30364	211	9	control	control	NOUN
cjfa-30364	211	10	hope	hope	PROPN
cjfa-30364	211	11	aifuwa	aifuwa	PROPN
cjfa-30364	211	12	,	,	PUNCT
cjfa-30364	211	13	musa	musa	PROPN
cjfa-30364	211	14	saidu	saidu	PROPN
cjfa-30364	211	15	,	,	PUNCT
cjfa-30364	211	16	osaruese	osaruese	ADJ
cjfa-30364	211	17	enehizena	enehizena	PROPN
cjfa-30364	211	18	,	,	PUNCT
cjfa-30364	211	19	albert	albert	PROPN
cjfa-30364	211	20	osazevbaru74	osazevbaru74	X
cjfa-30364	211	21	variable	variable	NOUN
cjfa-30364	211	22	of	of	ADP
cjfa-30364	211	23	the	the	DET
cjfa-30364	211	24	study	study	NOUN
cjfa-30364	211	25	.	.	PUNCT
cjfa-30364	212	1	the	the	DET
cjfa-30364	212	2	results	result	NOUN
cjfa-30364	212	3	of	of	ADP
cjfa-30364	212	4	the	the	DET
cjfa-30364	212	5	study	study	NOUN
cjfa-30364	212	6	indicate	indicate	VERB
cjfa-30364	212	7	that	that	SCONJ
cjfa-30364	212	8	accounting	accounting	NOUN
cjfa-30364	212	9	information	information	NOUN
cjfa-30364	212	10	is	be	AUX
cjfa-30364	212	11	not	not	PART
cjfa-30364	212	12	entirely	entirely	ADV
cjfa-30364	212	13	influential	influential	ADJ
cjfa-30364	212	14	on	on	ADP
cjfa-30364	212	15	credit	credit	NOUN
cjfa-30364	212	16	decision	decision	NOUN
cjfa-30364	212	17	making	making	NOUN
cjfa-30364	212	18	whereas	whereas	SCONJ
cjfa-30364	212	19	non	non	ADJ
cjfa-30364	212	20	-	-	ADJ
cjfa-30364	212	21	accounting	accounting	ADJ
cjfa-30364	212	22	information	information	NOUN
cjfa-30364	212	23	that	that	PRON
cjfa-30364	212	24	influences	influence	VERB
cjfa-30364	212	25	bank	bank	NOUN
cjfa-30364	212	26	credit	credit	NOUN
cjfa-30364	212	27	decisions	decision	NOUN
cjfa-30364	212	28	is	be	AUX
cjfa-30364	212	29	the	the	DET
cjfa-30364	212	30	guaranteed	guarantee	VERB
cjfa-30364	212	31	value	value	NOUN
cjfa-30364	212	32	and	and	CCONJ
cjfa-30364	212	33	experience	experience	NOUN
cjfa-30364	212	34	of	of	ADP
cjfa-30364	212	35	the	the	DET
cjfa-30364	212	36	prospective	prospective	ADJ
cjfa-30364	212	37	debtor	debtor	NOUN
cjfa-30364	212	38	leader	leader	NOUN
cjfa-30364	212	39	.	.	PUNCT
cjfa-30364	213	1	ho3	ho3	NOUN
cjfa-30364	213	2	:	:	PUNCT
cjfa-30364	213	3	corporate	corporate	ADJ
cjfa-30364	213	4	sustainability	sustainability	NOUN
cjfa-30364	213	5	disclosure	disclosure	NOUN
cjfa-30364	213	6	does	do	AUX
cjfa-30364	213	7	not	not	PART
cjfa-30364	213	8	significantly	significantly	ADV
cjfa-30364	213	9	affect	affect	VERB
cjfa-30364	213	10	lending	lending	NOUN
cjfa-30364	213	11	decisions	decision	NOUN
cjfa-30364	213	12	of	of	ADP
cjfa-30364	213	13	commercial	commercial	ADJ
cjfa-30364	213	14	banks	bank	NOUN
cjfa-30364	213	15	.	.	PUNCT
cjfa-30364	214	1	the	the	DET
cjfa-30364	214	2	research	research	NOUN
cjfa-30364	214	3	methodology	methodology	NOUN
cjfa-30364	214	4	and	and	CCONJ
cjfa-30364	214	5	the	the	DET
cjfa-30364	214	6	course	course	NOUN
cjfa-30364	214	7	of	of	ADP
cjfa-30364	214	8	the	the	DET
cjfa-30364	214	9	research	research	NOUN
cjfa-30364	214	10	process	process	NOUN
cjfa-30364	214	11	theoretical	theoretical	ADJ
cjfa-30364	214	12	framework	framework	NOUN
cjfa-30364	214	13	and	and	CCONJ
cjfa-30364	214	14	model	model	NOUN
cjfa-30364	214	15	specification	specification	NOUN
cjfa-30364	214	16	theoretical	theoretical	ADJ
cjfa-30364	214	17	framework	framework	NOUN
cjfa-30364	214	18	owing	owe	VERB
cjfa-30364	214	19	to	to	ADP
cjfa-30364	214	20	the	the	DET
cjfa-30364	214	21	unique	unique	ADJ
cjfa-30364	214	22	feature	feature	NOUN
cjfa-30364	214	23	of	of	ADP
cjfa-30364	214	24	management	management	NOUN
cjfa-30364	214	25	science	science	NOUN
cjfa-30364	214	26	research	research	NOUN
cjfa-30364	214	27	(	(	PUNCT
cjfa-30364	214	28	transdisciplinary	transdisciplinary	ADJ
cjfa-30364	214	29	nature	nature	NOUN
cjfa-30364	214	30	)	)	PUNCT
cjfa-30364	214	31	and	and	CCONJ
cjfa-30364	214	32	to	to	PART
cjfa-30364	214	33	further	far	ADV
cjfa-30364	214	34	explain	explain	VERB
cjfa-30364	214	35	the	the	DET
cjfa-30364	214	36	relationship	relationship	NOUN
cjfa-30364	214	37	between	between	ADP
cjfa-30364	214	38	accounting	accounting	NOUN
cjfa-30364	214	39	information	information	NOUN
cjfa-30364	214	40	and	and	CCONJ
cjfa-30364	214	41	commercial	commercial	ADJ
cjfa-30364	214	42	banks	bank	NOUN
cjfa-30364	214	43	’	’	PART
cjfa-30364	214	44	lending	lending	NOUN
cjfa-30364	214	45	decisions	decision	NOUN
cjfa-30364	214	46	,	,	PUNCT
cjfa-30364	214	47	we	we	PRON
cjfa-30364	214	48	anchored	anchor	VERB
cjfa-30364	214	49	our	our	PRON
cjfa-30364	214	50	study	study	NOUN
cjfa-30364	214	51	on	on	ADP
cjfa-30364	214	52	the	the	DET
cjfa-30364	214	53	rational	rational	ADJ
cjfa-30364	214	54	choice	choice	NOUN
cjfa-30364	214	55	theory	theory	NOUN
cjfa-30364	214	56	.	.	PUNCT
cjfa-30364	215	1	this	this	DET
cjfa-30364	215	2	theory	theory	NOUN
cjfa-30364	215	3	is	be	AUX
cjfa-30364	215	4	an	an	DET
cjfa-30364	215	5	economic	economic	ADJ
cjfa-30364	215	6	principle	principle	NOUN
cjfa-30364	215	7	that	that	PRON
cjfa-30364	215	8	assumes	assume	VERB
cjfa-30364	215	9	that	that	SCONJ
cjfa-30364	215	10	individual	individual	NOUN
cjfa-30364	215	11	always	always	ADV
cjfa-30364	215	12	make	make	VERB
cjfa-30364	215	13	prudent	prudent	ADJ
cjfa-30364	215	14	and	and	CCONJ
cjfa-30364	215	15	logical	logical	ADJ
cjfa-30364	215	16	decisions	decision	NOUN
cjfa-30364	215	17	that	that	PRON
cjfa-30364	215	18	provide	provide	VERB
cjfa-30364	215	19	them	they	PRON
cjfa-30364	215	20	with	with	ADP
cjfa-30364	215	21	the	the	DET
cjfa-30364	215	22	highest	high	ADJ
cjfa-30364	215	23	and	and	CCONJ
cjfa-30364	215	24	personal	personal	ADJ
cjfa-30364	215	25	satisfaction	satisfaction	NOUN
cjfa-30364	215	26	.	.	PUNCT
cjfa-30364	216	1	these	these	DET
cjfa-30364	216	2	decisions	decision	NOUN
cjfa-30364	216	3	provide	provide	VERB
cjfa-30364	216	4	people	people	NOUN
cjfa-30364	216	5	with	with	ADP
cjfa-30364	216	6	the	the	DET
cjfa-30364	216	7	greatest	great	ADJ
cjfa-30364	216	8	belief	belief	NOUN
cjfa-30364	216	9	or	or	CCONJ
cjfa-30364	216	10	satisfaction	satisfaction	NOUN
cjfa-30364	216	11	,	,	PUNCT
cjfa-30364	216	12	given	give	VERB
cjfa-30364	216	13	choices	choice	NOUN
cjfa-30364	216	14	available	available	ADJ
cjfa-30364	216	15	.	.	PUNCT
cjfa-30364	217	1	investopedia	investopedia	PROPN
cjfa-30364	217	2	(	(	PUNCT
cjfa-30364	217	3	2019	2019	NUM
cjfa-30364	217	4	)	)	PUNCT
cjfa-30364	217	5	noted	note	VERB
cjfa-30364	217	6	that	that	SCONJ
cjfa-30364	217	7	most	most	ADJ
cjfa-30364	217	8	academic	academic	ADJ
cjfa-30364	217	9	discipline	discipline	NOUN
cjfa-30364	217	10	assumptions	assumption	NOUN
cjfa-30364	217	11	and	and	CCONJ
cjfa-30364	217	12	theories	theory	NOUN
cjfa-30364	217	13	are	be	AUX
cjfa-30364	217	14	based	base	VERB
cjfa-30364	217	15	on	on	ADP
cjfa-30364	217	16	this	this	DET
cjfa-30364	217	17	theory	theory	NOUN
cjfa-30364	217	18	.	.	PUNCT
cjfa-30364	218	1	this	this	DET
cjfa-30364	218	2	theory	theory	NOUN
cjfa-30364	218	3	is	be	AUX
cjfa-30364	218	4	based	base	VERB
cjfa-30364	218	5	on	on	ADP
cjfa-30364	218	6	the	the	DET
cjfa-30364	218	7	assumption	assumption	NOUN
cjfa-30364	218	8	that	that	SCONJ
cjfa-30364	218	9	individuals	individual	NOUN
cjfa-30364	218	10	try	try	AUX
cjfa-30364	218	11	actively	actively	ADV
cjfa-30364	218	12	maximize	maximize	VERB
cjfa-30364	218	13	their	their	PRON
cjfa-30364	218	14	advantage	advantage	NOUN
cjfa-30364	218	15	in	in	ADP
cjfa-30364	218	16	any	any	DET
cjfa-30364	218	17	situation	situation	NOUN
cjfa-30364	218	18	and	and	CCONJ
cjfa-30364	218	19	therefore	therefore	ADV
cjfa-30364	218	20	consistently	consistently	ADV
cjfa-30364	218	21	try	try	VERB
cjfa-30364	218	22	to	to	PART
cjfa-30364	218	23	minimize	minimize	VERB
cjfa-30364	218	24	their	their	PRON
cjfa-30364	218	25	losses	loss	NOUN
cjfa-30364	218	26	.	.	PUNCT
cjfa-30364	219	1	in	in	ADP
cjfa-30364	219	2	our	our	PRON
cjfa-30364	219	3	study	study	NOUN
cjfa-30364	219	4	,	,	PUNCT
cjfa-30364	219	5	we	we	PRON
cjfa-30364	219	6	use	use	VERB
cjfa-30364	219	7	this	this	DET
cjfa-30364	219	8	theory	theory	NOUN
cjfa-30364	219	9	to	to	PART
cjfa-30364	219	10	predict	predict	VERB
cjfa-30364	219	11	how	how	SCONJ
cjfa-30364	219	12	commercial	commercial	ADJ
cjfa-30364	219	13	banks	bank	NOUN
cjfa-30364	219	14	make	make	VERB
cjfa-30364	219	15	logical	logical	ADJ
cjfa-30364	219	16	and	and	CCONJ
cjfa-30364	219	17	prudent	prudent	ADJ
cjfa-30364	219	18	lending	lending	NOUN
cjfa-30364	219	19	decisions	decision	NOUN
cjfa-30364	219	20	maximize	maximize	VERB
cjfa-30364	219	21	profit	profit	NOUN
cjfa-30364	219	22	and	and	CCONJ
cjfa-30364	219	23	minimize	minimize	VERB
cjfa-30364	219	24	losses	loss	NOUN
cjfa-30364	219	25	.	.	PUNCT
cjfa-30364	220	1	the	the	DET
cjfa-30364	220	2	decisions	decision	NOUN
cjfa-30364	220	3	taken	take	VERB
cjfa-30364	220	4	is	be	AUX
cjfa-30364	220	5	based	base	VERB
cjfa-30364	220	6	on	on	ADP
cjfa-30364	220	7	the	the	DET
cjfa-30364	220	8	according	accord	VERB
cjfa-30364	220	9	accounting	accounting	NOUN
cjfa-30364	220	10	information	information	NOUN
cjfa-30364	220	11	provided	provide	VERB
cjfa-30364	220	12	.	.	PUNCT
cjfa-30364	221	1	these	these	DET
cjfa-30364	221	2	decisions	decision	NOUN
cjfa-30364	221	3	include	include	VERB
cjfa-30364	221	4	critically	critically	ADV
cjfa-30364	221	5	ascertaining	ascertain	VERB
cjfa-30364	221	6	the	the	DET
cjfa-30364	221	7	monetary	monetary	ADJ
cjfa-30364	221	8	value	value	NOUN
cjfa-30364	221	9	of	of	ADP
cjfa-30364	221	10	collateral	collateral	NOUN
cjfa-30364	221	11	,	,	PUNCT
cjfa-30364	221	12	the	the	DET
cjfa-30364	221	13	true	true	ADJ
cjfa-30364	221	14	profitability	profitability	NOUN
cjfa-30364	221	15	position	position	NOUN
cjfa-30364	221	16	of	of	ADP
cjfa-30364	221	17	firms	firm	NOUN
cjfa-30364	221	18	,	,	PUNCT
cjfa-30364	221	19	corporate	corporate	ADJ
cjfa-30364	221	20	sustainability	sustainability	NOUN
cjfa-30364	221	21	disclosure	disclosure	NOUN
cjfa-30364	221	22	.	.	PUNCT
cjfa-30364	222	1	the	the	DET
cjfa-30364	222	2	rational	rational	ADJ
cjfa-30364	222	3	choice	choice	NOUN
cjfa-30364	222	4	theory	theory	NOUN
cjfa-30364	222	5	have	have	AUX
cjfa-30364	222	6	been	be	AUX
cjfa-30364	222	7	criticized	criticize	VERB
cjfa-30364	222	8	that	that	SCONJ
cjfa-30364	222	9	individuals	individual	NOUN
cjfa-30364	222	10	(	(	PUNCT
cjfa-30364	222	11	commercial	commercial	ADJ
cjfa-30364	222	12	banks	bank	NOUN
cjfa-30364	222	13	)	)	PUNCT
cjfa-30364	222	14	do	do	AUX
cjfa-30364	222	15	not	not	PART
cjfa-30364	222	16	always	always	ADV
cjfa-30364	222	17	make	make	VERB
cjfa-30364	222	18	rational	rational	ADJ
cjfa-30364	222	19	utility	utility	NOUN
cjfa-30364	222	20	maximization	maximization	NOUN
cjfa-30364	222	21	decisions	decision	NOUN
cjfa-30364	222	22	.	.	PUNCT
cjfa-30364	223	1	also	also	ADV
cjfa-30364	223	2	,	,	PUNCT
cjfa-30364	223	3	simon	simon	PROPN
cjfa-30364	223	4	(	(	PUNCT
cjfa-30364	223	5	1982	1982	NUM
cjfa-30364	223	6	)	)	PUNCT
cjfa-30364	223	7	noted	note	VERB
cjfa-30364	223	8	that	that	SCONJ
cjfa-30364	223	9	people	people	NOUN
cjfa-30364	223	10	(	(	PUNCT
cjfa-30364	223	11	commercial	commercial	ADJ
cjfa-30364	223	12	banks	bank	NOUN
cjfa-30364	223	13	)	)	PUNCT
cjfa-30364	223	14	are	be	AUX
cjfa-30364	223	15	not	not	PART
cjfa-30364	223	16	always	always	ADV
cjfa-30364	223	17	able	able	ADJ
cjfa-30364	223	18	to	to	PART
cjfa-30364	223	19	obtain	obtain	VERB
cjfa-30364	223	20	all	all	DET
cjfa-30364	223	21	the	the	DET
cjfa-30364	223	22	information	information	NOUN
cjfa-30364	223	23	they	they	PRON
cjfa-30364	223	24	would	would	AUX
cjfa-30364	223	25	need	need	VERB
cjfa-30364	223	26	to	to	PART
cjfa-30364	223	27	make	make	VERB
cjfa-30364	223	28	best	good	ADJ
cjfa-30364	223	29	possible	possible	ADJ
cjfa-30364	223	30	decisions	decision	NOUN
cjfa-30364	223	31	(	(	PUNCT
cjfa-30364	223	32	lending	lending	NOUN
cjfa-30364	223	33	decisions	decision	NOUN
cjfa-30364	223	34	)	)	PUNCT
cjfa-30364	223	35	.	.	PUNCT
cjfa-30364	224	1	accounting	account	VERB
cjfa-30364	224	2	information	information	NOUN
cjfa-30364	224	3	and	and	CCONJ
cjfa-30364	224	4	lending	lending	NOUN
cjfa-30364	224	5	decision	decision	NOUN
cjfa-30364	224	6	…	…	PUNCT
cjfa-30364	224	7	75	75	NUM
cjfa-30364	224	8	the	the	DET
cjfa-30364	224	9	monetary	monetary	ADJ
cjfa-30364	224	10	value	value	NOUN
cjfa-30364	224	11	of	of	ADP
cjfa-30364	224	12	collateral	collateral	NOUN
cjfa-30364	224	13	has	have	AUX
cjfa-30364	224	14	been	be	AUX
cjfa-30364	224	15	said	say	VERB
cjfa-30364	224	16	to	to	PART
cjfa-30364	224	17	be	be	AUX
cjfa-30364	224	18	very	very	ADV
cjfa-30364	224	19	important	important	ADJ
cjfa-30364	224	20	in	in	ADP
cjfa-30364	224	21	taking	take	VERB
cjfa-30364	224	22	lending	lending	NOUN
cjfa-30364	224	23	decisions	decision	NOUN
cjfa-30364	224	24	.	.	PUNCT
cjfa-30364	225	1	pritchard	pritchard	NOUN
cjfa-30364	225	2	(	(	PUNCT
cjfa-30364	225	3	2013	2013	NUM
cjfa-30364	225	4	)	)	PUNCT
cjfa-30364	225	5	found	find	VERB
cjfa-30364	225	6	that	that	SCONJ
cjfa-30364	225	7	there	there	PRON
cjfa-30364	225	8	is	be	VERB
cjfa-30364	225	9	a	a	DET
cjfa-30364	225	10	positive	positive	ADJ
cjfa-30364	225	11	relationship	relationship	NOUN
cjfa-30364	225	12	between	between	ADP
cjfa-30364	225	13	collateral	collateral	NOUN
cjfa-30364	225	14	and	and	CCONJ
cjfa-30364	225	15	bank	bank	NOUN
cjfa-30364	225	16	lending	lending	NOUN
cjfa-30364	225	17	decisions	decision	NOUN
cjfa-30364	225	18	.	.	PUNCT
cjfa-30364	226	1	this	this	DET
cjfa-30364	226	2	finding	finding	NOUN
cjfa-30364	226	3	was	be	AUX
cjfa-30364	226	4	in	in	ADP
cjfa-30364	226	5	tandem	tandem	NOUN
cjfa-30364	226	6	with	with	ADP
cjfa-30364	226	7	the	the	DET
cjfa-30364	226	8	result	result	NOUN
cjfa-30364	226	9	of	of	ADP
cjfa-30364	226	10	(	(	PUNCT
cjfa-30364	226	11	emeni	emeni	ADJ
cjfa-30364	226	12	,	,	PUNCT
cjfa-30364	226	13	2014	2014	NUM
cjfa-30364	226	14	)	)	PUNCT
cjfa-30364	226	15	that	that	SCONJ
cjfa-30364	226	16	there	there	PRON
cjfa-30364	226	17	is	be	VERB
cjfa-30364	226	18	a	a	DET
cjfa-30364	226	19	positive	positive	ADJ
cjfa-30364	226	20	and	and	CCONJ
cjfa-30364	226	21	significant	significant	ADJ
cjfa-30364	226	22	relationship	relationship	NOUN
cjfa-30364	226	23	between	between	ADP
cjfa-30364	226	24	collateral	collateral	NOUN
cjfa-30364	226	25	and	and	CCONJ
cjfa-30364	226	26	bank	bank	NOUN
cjfa-30364	226	27	lending	lending	NOUN
cjfa-30364	226	28	decisions	decision	NOUN
cjfa-30364	226	29	.	.	PUNCT
cjfa-30364	227	1	there	there	ADV
cjfa-30364	227	2	we	we	PRON
cjfa-30364	227	3	expect	expect	VERB
cjfa-30364	227	4	the	the	DET
cjfa-30364	227	5	relationship	relationship	NOUN
cjfa-30364	227	6	to	to	PART
cjfa-30364	227	7	be	be	AUX
cjfa-30364	227	8	bld	bld	X
cjfa-30364	227	9	=	=	NOUN
cjfa-30364	227	10	ƒ(voc	ƒ(voc	NOUN
cjfa-30364	227	11	)	)	PUNCT
cjfa-30364	227	12	(	(	PUNCT
cjfa-30364	227	13	1	1	X
cjfa-30364	227	14	)	)	PUNCT
cjfa-30364	227	15	profitability	profitability	NOUN
cjfa-30364	227	16	is	be	AUX
cjfa-30364	227	17	often	often	ADV
cjfa-30364	227	18	used	use	VERB
cjfa-30364	227	19	as	as	ADP
cjfa-30364	227	20	indictor	indictor	NOUN
cjfa-30364	227	21	of	of	ADP
cjfa-30364	227	22	firm	firm	ADJ
cjfa-30364	227	23	performance	performance	NOUN
cjfa-30364	227	24	.	.	PUNCT
cjfa-30364	228	1	although	although	SCONJ
cjfa-30364	228	2	extant	extant	ADJ
cjfa-30364	228	3	literature	literature	NOUN
cjfa-30364	228	4	literature	literature	PROPN
cjfa-30364	228	5	have	have	AUX
cjfa-30364	228	6	criticized	criticize	VERB
cjfa-30364	228	7	it	it	PRON
cjfa-30364	228	8	as	as	ADP
cjfa-30364	228	9	not	not	PART
cjfa-30364	228	10	a	a	DET
cjfa-30364	228	11	true	true	ADJ
cjfa-30364	228	12	measure	measure	NOUN
cjfa-30364	228	13	of	of	ADP
cjfa-30364	228	14	firms	firm	NOUN
cjfa-30364	228	15	performance	performance	NOUN
cjfa-30364	228	16	(	(	PUNCT
cjfa-30364	228	17	gassée	gassée	NOUN
cjfa-30364	228	18	,	,	PUNCT
cjfa-30364	228	19	2011	2011	NUM
cjfa-30364	228	20	)	)	PUNCT
cjfa-30364	228	21	.	.	PUNCT
cjfa-30364	229	1	the	the	DET
cjfa-30364	229	2	commercial	commercial	ADJ
cjfa-30364	229	3	banks	bank	NOUN
cjfa-30364	229	4	’	’	PART
cjfa-30364	229	5	lending	lending	NOUN
cjfa-30364	229	6	decisions	decision	NOUN
cjfa-30364	229	7	could	could	AUX
cjfa-30364	229	8	be	be	AUX
cjfa-30364	229	9	affected	affect	VERB
cjfa-30364	229	10	by	by	ADP
cjfa-30364	229	11	the	the	DET
cjfa-30364	229	12	profitability	profitability	NOUN
cjfa-30364	229	13	status	status	NOUN
cjfa-30364	229	14	of	of	ADP
cjfa-30364	229	15	the	the	DET
cjfa-30364	229	16	borrowing	borrowing	NOUN
cjfa-30364	229	17	firm	firm	NOUN
cjfa-30364	229	18	.	.	PUNCT
cjfa-30364	230	1	however	however	ADV
cjfa-30364	230	2	,	,	PUNCT
cjfa-30364	230	3	theogene	theogene	PROPN
cjfa-30364	230	4	,	,	PUNCT
cjfa-30364	230	5	mulegi	mulegi	NOUN
cjfa-30364	230	6	and	and	CCONJ
cjfa-30364	230	7	hosee	hosee	NOUN
cjfa-30364	230	8	(	(	PUNCT
cjfa-30364	230	9	2017	2017	NUM
cjfa-30364	230	10	)	)	PUNCT
cjfa-30364	230	11	noted	note	VERB
cjfa-30364	230	12	that	that	SCONJ
cjfa-30364	230	13	profitability	profitability	NOUN
cjfa-30364	230	14	ratios	ratio	NOUN
cjfa-30364	230	15	could	could	AUX
cjfa-30364	230	16	be	be	AUX
cjfa-30364	230	17	used	use	VERB
cjfa-30364	230	18	in	in	ADP
cjfa-30364	230	19	assessment	assessment	NOUN
cjfa-30364	230	20	of	of	ADP
cjfa-30364	230	21	firms	firm	NOUN
cjfa-30364	230	22	’	'	PUNCT
cjfa-30364	230	23	financial	financial	ADJ
cjfa-30364	230	24	performance	performance	NOUN
cjfa-30364	230	25	.	.	PUNCT
cjfa-30364	231	1	emeni	emeni	NOUN
cjfa-30364	231	2	(	(	PUNCT
cjfa-30364	231	3	2014	2014	NUM
cjfa-30364	231	4	)	)	PUNCT
cjfa-30364	231	5	found	find	VERB
cjfa-30364	231	6	out	out	ADP
cjfa-30364	231	7	that	that	DET
cjfa-30364	231	8	profitability	profitability	NOUN
cjfa-30364	231	9	negatively	negatively	ADV
cjfa-30364	231	10	and	and	CCONJ
cjfa-30364	231	11	significantly	significantly	ADV
cjfa-30364	231	12	affect	affect	VERB
cjfa-30364	231	13	commercial	commercial	ADJ
cjfa-30364	231	14	banks	bank	NOUN
cjfa-30364	231	15	’	’	PART
cjfa-30364	231	16	lending	lending	NOUN
cjfa-30364	231	17	decisions	decision	NOUN
cjfa-30364	231	18	.	.	PUNCT
cjfa-30364	232	1	we	we	PRON
cjfa-30364	232	2	therefore	therefore	ADV
cjfa-30364	232	3	expect	expect	VERB
cjfa-30364	232	4	the	the	DET
cjfa-30364	232	5	relationship	relationship	NOUN
cjfa-30364	232	6	to	to	PART
cjfa-30364	232	7	be	be	AUX
cjfa-30364	232	8	bld	bld	PROPN
cjfa-30364	232	9	=	=	SYM
cjfa-30364	232	10	ƒ(pfl	ƒ(pfl	PROPN
cjfa-30364	232	11	)	)	PUNCT
cjfa-30364	232	12	(	(	PUNCT
cjfa-30364	232	13	2	2	X
cjfa-30364	232	14	)	)	PUNCT
cjfa-30364	232	15	the	the	DET
cjfa-30364	232	16	advent	advent	NOUN
cjfa-30364	232	17	of	of	ADP
cjfa-30364	232	18	sustainability	sustainability	NOUN
cjfa-30364	232	19	accounting	accounting	NOUN
cjfa-30364	232	20	and	and	CCONJ
cjfa-30364	232	21	reporting	reporting	NOUN
cjfa-30364	232	22	which	which	PRON
cjfa-30364	232	23	brought	bring	VERB
cjfa-30364	232	24	about	about	ADP
cjfa-30364	232	25	sustainability	sustainability	NOUN
cjfa-30364	232	26	disclosures	disclosure	NOUN
cjfa-30364	232	27	have	have	AUX
cjfa-30364	232	28	not	not	PART
cjfa-30364	232	29	been	be	AUX
cjfa-30364	232	30	fully	fully	ADV
cjfa-30364	232	31	accepted	accept	VERB
cjfa-30364	232	32	in	in	ADP
cjfa-30364	232	33	developing	develop	VERB
cjfa-30364	232	34	countries	country	NOUN
cjfa-30364	232	35	.	.	PUNCT
cjfa-30364	233	1	researchers	researcher	NOUN
cjfa-30364	233	2	have	have	AUX
cjfa-30364	233	3	suggested	suggest	VERB
cjfa-30364	233	4	that	that	SCONJ
cjfa-30364	233	5	sustainability	sustainability	NOUN
cjfa-30364	233	6	disclosure	disclosure	NOUN
cjfa-30364	233	7	will	will	AUX
cjfa-30364	233	8	also	also	ADV
cjfa-30364	233	9	affect	affect	VERB
cjfa-30364	233	10	commercial	commercial	ADJ
cjfa-30364	233	11	banks	bank	NOUN
cjfa-30364	233	12	lending	lending	NOUN
cjfa-30364	233	13	decisions	decision	NOUN
cjfa-30364	233	14	.	.	PUNCT
cjfa-30364	234	1	anagnostopoulos	anagnostopoulos	PROPN
cjfa-30364	234	2	et	et	PROPN
cjfa-30364	234	3	al	al	PROPN
cjfa-30364	234	4	.	.	PROPN
cjfa-30364	235	1	(	(	PUNCT
cjfa-30364	235	2	2018	2018	NUM
cjfa-30364	235	3	)	)	PUNCT
cjfa-30364	235	4	sound	sound	VERB
cjfa-30364	235	5	the	the	DET
cjfa-30364	235	6	need	need	NOUN
cjfa-30364	235	7	for	for	ADP
cjfa-30364	235	8	incorporating	incorporate	VERB
cjfa-30364	235	9	sustainability	sustainability	NOUN
cjfa-30364	235	10	consideration	consideration	NOUN
cjfa-30364	235	11	into	into	ADP
cjfa-30364	235	12	banks	bank	NOUN
cjfa-30364	235	13	’	’	PART
cjfa-30364	235	14	lending	lending	NOUN
cjfa-30364	235	15	decisions	decision	NOUN
cjfa-30364	235	16	,	,	PUNCT
cjfa-30364	235	17	that	that	SCONJ
cjfa-30364	235	18	sustainability	sustainability	NOUN
cjfa-30364	235	19	risk	risk	NOUN
cjfa-30364	235	20	management	management	NOUN
cjfa-30364	235	21	is	be	AUX
cjfa-30364	235	22	directly	directly	ADV
cjfa-30364	235	23	related	relate	VERB
cjfa-30364	235	24	to	to	ADP
cjfa-30364	235	25	the	the	DET
cjfa-30364	235	26	financial	financial	ADJ
cjfa-30364	235	27	sector	sector	NOUN
cjfa-30364	235	28	through	through	ADP
cjfa-30364	235	29	is	be	AUX
cjfa-30364	235	30	credit	credit	NOUN
cjfa-30364	235	31	risk	risk	NOUN
cjfa-30364	235	32	management	management	NOUN
cjfa-30364	235	33	process	process	NOUN
cjfa-30364	235	34	.	.	PUNCT
cjfa-30364	236	1	against	against	ADP
cjfa-30364	236	2	this	this	DET
cjfa-30364	236	3	backdrop	backdrop	NOUN
cjfa-30364	236	4	we	we	PRON
cjfa-30364	236	5	expect	expect	VERB
cjfa-30364	236	6	the	the	DET
cjfa-30364	236	7	relationship	relationship	NOUN
cjfa-30364	236	8	to	to	PART
cjfa-30364	236	9	be	be	AUX
cjfa-30364	236	10	bld	bld	PROPN
cjfa-30364	236	11	=	=	PUNCT
cjfa-30364	236	12	ƒ(csd	ƒ(csd	PROPN
cjfa-30364	236	13	)	)	PUNCT
cjfa-30364	236	14	(	(	PUNCT
cjfa-30364	236	15	3	3	X
cjfa-30364	236	16	)	)	PUNCT
cjfa-30364	236	17	hope	hope	NOUN
cjfa-30364	236	18	aifuwa	aifuwa	PROPN
cjfa-30364	236	19	,	,	PUNCT
cjfa-30364	236	20	musa	musa	PROPN
cjfa-30364	236	21	saidu	saidu	PROPN
cjfa-30364	236	22	,	,	PUNCT
cjfa-30364	236	23	osaruese	osaruese	ADJ
cjfa-30364	236	24	enehizena	enehizena	PROPN
cjfa-30364	236	25	,	,	PUNCT
cjfa-30364	236	26	albert	albert	PROPN
cjfa-30364	236	27	osazevbaru76	osazevbaru76	PROPN
cjfa-30364	236	28	model	model	PROPN
cjfa-30364	236	29	specification	specification	PROPN
cjfa-30364	236	30	figure	figure	NOUN
cjfa-30364	236	31	1	1	NUM
cjfa-30364	236	32	.	.	PUNCT
cjfa-30364	236	33	schematic	schematic	ADJ
cjfa-30364	236	34	representation	representation	NOUN
cjfa-30364	236	35	of	of	ADP
cjfa-30364	236	36	model	model	NOUN
cjfa-30364	236	37	explanatory	explanatory	ADJ
cjfa-30364	236	38	variables	variable	NOUN
cjfa-30364	236	39	dependent	dependent	ADJ
cjfa-30364	236	40	variable	variable	ADJ
cjfa-30364	236	41	figure	figure	NOUN
cjfa-30364	236	42	1	1	NUM
cjfa-30364	236	43	.	.	PUNCT
cjfa-30364	236	44	schematic	schematic	ADJ
cjfa-30364	236	45	representation	representation	NOUN
cjfa-30364	236	46	of	of	ADP
cjfa-30364	236	47	model	model	NOUN
cjfa-30364	236	48	source	source	NOUN
cjfa-30364	236	49	:	:	PUNCT
cjfa-30364	236	50	author	author	NOUN
cjfa-30364	236	51	’s	’s	PART
cjfa-30364	236	52	compilation	compilation	NOUN
cjfa-30364	236	53	,	,	PUNCT
cjfa-30364	236	54	2019	2019	NUM
cjfa-30364	236	55	.	.	PUNCT
cjfa-30364	237	1	our	our	PRON
cjfa-30364	237	2	study	study	NOUN
cjfa-30364	237	3	adapted	adapt	VERB
cjfa-30364	237	4	the	the	DET
cjfa-30364	237	5	model	model	NOUN
cjfa-30364	237	6	of	of	ADP
cjfa-30364	237	7	emeni	emeni	NOUN
cjfa-30364	237	8	(	(	PUNCT
cjfa-30364	237	9	2014	2014	NUM
cjfa-30364	237	10	)	)	PUNCT
cjfa-30364	237	11	in	in	ADP
cjfa-30364	237	12	explaining	explain	VERB
cjfa-30364	237	13	the	the	DET
cjfa-30364	237	14	relationship	relationship	NOUN
cjfa-30364	237	15	between	between	ADP
cjfa-30364	237	16	accounting	accounting	NOUN
cjfa-30364	237	17	information	information	NOUN
cjfa-30364	237	18	and	and	CCONJ
cjfa-30364	237	19	commercial	commercial	ADJ
cjfa-30364	237	20	banks	bank	NOUN
cjfa-30364	237	21	’	’	PART
cjfa-30364	237	22	lending	lending	NOUN
cjfa-30364	237	23	decisions	decision	NOUN
cjfa-30364	237	24	.	.	PUNCT
cjfa-30364	238	1	his	his	PRON
cjfa-30364	238	2	model	model	NOUN
cjfa-30364	238	3	is	be	AUX
cjfa-30364	238	4	stated	state	VERB
cjfa-30364	238	5	below	below	ADV
cjfa-30364	238	6	;	;	PUNCT
cjfa-30364	239	1	bld	bld	NOUN
cjfa-30364	239	2	=	=	SYM
cjfa-30364	239	3	ƒ(col	ƒ(col	PROPN
cjfa-30364	239	4	,	,	PUNCT
cjfa-30364	239	5	cas	cas	PROPN
cjfa-30364	239	6	,	,	PUNCT
cjfa-30364	239	7	fcr	fcr	PROPN
cjfa-30364	239	8	)	)	PUNCT
cjfa-30364	239	9	…	…	PUNCT
cjfa-30364	239	10	…	…	PUNCT
cjfa-30364	239	11	…	…	PUNCT
cjfa-30364	239	12	…	…	PUNCT
cjfa-30364	239	13	…	…	PUNCT
cjfa-30364	239	14	…	…	PUNCT
cjfa-30364	239	15	…	…	SYM
cjfa-30364	239	16	.	.	NUM
cjfa-30364	239	17	…	…	PUNCT
cjfa-30364	239	18	…	…	PUNCT
cjfa-30364	239	19	....	....	PUNCT
cjfa-30364	239	20	(4	(4	NOUN
cjfa-30364	239	21	)	)	PUNCT
cjfa-30364	239	22	in	in	ADP
cjfa-30364	239	23	econometric	econometric	ADJ
cjfa-30364	239	24	form	form	NOUN
cjfa-30364	239	25	:	:	PUNCT
cjfa-30364	239	26	bldi	bldi	PROPN
cjfa-30364	239	27	=	=	SYM
cjfa-30364	240	1	β0	β0	PROPN
cjfa-30364	240	2	+	+	CCONJ
cjfa-30364	240	3	β1coli	β1coli	NOUN
cjfa-30364	241	1	+	+	CCONJ
cjfa-30364	241	2	β2casi	β2casi	ADJ
cjfa-30364	241	3	+	+	CCONJ
cjfa-30364	241	4	β3fcri	β3fcri	ADJ
cjfa-30364	241	5	+	+	CCONJ
cjfa-30364	241	6	εi	εi	ADJ
cjfa-30364	241	7	…	…	NUM
cjfa-30364	241	8	…	…	PUNCT
cjfa-30364	241	9	…	…	PUNCT
cjfa-30364	241	10	....	....	PUNCT
cjfa-30364	241	11	(5	(5	X
cjfa-30364	241	12	)	)	PUNCT
cjfa-30364	242	1	where	where	SCONJ
cjfa-30364	242	2	:	:	PUNCT
cjfa-30364	242	3	bld	bld	X
cjfa-30364	242	4	=	=	PUNCT
cjfa-30364	242	5	commercial	commercial	ADJ
cjfa-30364	242	6	banks	bank	NOUN
cjfa-30364	242	7	’	’	PART
cjfa-30364	242	8	lending	lending	NOUN
cjfa-30364	242	9	decision	decision	NOUN
cjfa-30364	242	10	;	;	PUNCT
cjfa-30364	242	11	col	col	NOUN
cjfa-30364	242	12	=	=	NOUN
cjfa-30364	242	13	collateral	collateral	NOUN
cjfa-30364	242	14	;	;	PUNCT
cjfa-30364	242	15	cas	cas	X
cjfa-30364	242	16	=	=	NOUN
cjfa-30364	242	17	cash	cash	NOUN
cjfa-30364	242	18	and	and	CCONJ
cjfa-30364	242	19	cash	cash	NOUN
cjfa-30364	242	20	equivalent	equivalent	NOUN
cjfa-30364	242	21	;	;	PUNCT
cjfa-30364	242	22	fcr	fcr	PROPN
cjfa-30364	242	23	=	=	SYM
cjfa-30364	242	24	firm	firm	NOUN
cjfa-30364	242	25	characteristic	characteristic	NOUN
cjfa-30364	242	26	.	.	PUNCT
cjfa-30364	243	1	a	a	DET
cjfa-30364	243	2	priori	priori	ADJ
cjfa-30364	243	3	expectations	expectation	NOUN
cjfa-30364	243	4	in	in	ADP
cjfa-30364	243	5	with	with	ADP
cjfa-30364	243	6	extant	extant	ADJ
cjfa-30364	243	7	literature	literature	NOUN
cjfa-30364	243	8	to	to	PART
cjfa-30364	243	9	be	be	AUX
cjfa-30364	243	10	β1	β1	PROPN
cjfa-30364	243	11	,	,	PUNCT
cjfa-30364	243	12	β2	β2	VERB
cjfa-30364	243	13	,	,	PUNCT
cjfa-30364	243	14	>	>	X
cjfa-30364	243	15	0	0	NUM
cjfa-30364	243	16	;	;	PUNCT
cjfa-30364	243	17	β3	β3	VERB
cjfa-30364	243	18	,	,	PUNCT
cjfa-30364	243	19	<	<	X
cjfa-30364	243	20	0	0	X
cjfa-30364	243	21	we	we	PRON
cjfa-30364	243	22	modified	modify	VERB
cjfa-30364	243	23	his	his	PRON
cjfa-30364	243	24	model	model	NOUN
cjfa-30364	243	25	by	by	ADP
cjfa-30364	243	26	removing	remove	VERB
cjfa-30364	243	27	cash	cash	NOUN
cjfa-30364	243	28	and	and	CCONJ
cjfa-30364	243	29	cash	cash	NOUN
cjfa-30364	243	30	equivalent	equivalent	NOUN
cjfa-30364	243	31	&	&	CCONJ
cjfa-30364	243	32	firm	firm	ADJ
cjfa-30364	243	33	characteristics	characteristic	NOUN
cjfa-30364	243	34	variables	variable	NOUN
cjfa-30364	243	35	,	,	PUNCT
cjfa-30364	243	36	and	and	CCONJ
cjfa-30364	243	37	added	add	VERB
cjfa-30364	243	38	a	a	DET
cjfa-30364	243	39	non	non	ADJ
cjfa-30364	243	40	-	-	ADJ
cjfa-30364	243	41	financial	financial	ADJ
cjfa-30364	243	42	accounting	accounting	NOUN
cjfa-30364	243	43	variable	variable	NOUN
cjfa-30364	243	44	–	–	PUNCT
cjfa-30364	243	45	sustainability	sustainability	NOUN
cjfa-30364	243	46	accounting	accounting	NOUN
cjfa-30364	243	47	disclosure	disclosure	NOUN
cjfa-30364	243	48	.	.	PUNCT
cjfa-30364	244	1	fluent	fluent	ADJ
cjfa-30364	244	2	from	from	ADP
cjfa-30364	244	3	the	the	DET
cjfa-30364	244	4	theoretical	theoretical	ADJ
cjfa-30364	244	5	framework	framework	NOUN
cjfa-30364	244	6	and	and	CCONJ
cjfa-30364	244	7	existing	exist	VERB
cjfa-30364	244	8	literature	literature	NOUN
cjfa-30364	244	9	,	,	PUNCT
cjfa-30364	244	10	we	we	PRON
cjfa-30364	244	11	specified	specify	VERB
cjfa-30364	244	12	our	our	PRON
cjfa-30364	244	13	model	model	NOUN
cjfa-30364	244	14	(	(	PUNCT
cjfa-30364	244	15	1	1	NUM
cjfa-30364	244	16	)	)	PUNCT
cjfa-30364	244	17	,	,	PUNCT
cjfa-30364	244	18	(	(	PUNCT
cjfa-30364	244	19	2	2	X
cjfa-30364	244	20	)	)	PUNCT
cjfa-30364	244	21	&	&	CCONJ
cjfa-30364	244	22	(	(	PUNCT
cjfa-30364	244	23	3	3	NUM
cjfa-30364	244	24	)	)	PUNCT
cjfa-30364	244	25	as	as	ADP
cjfa-30364	244	26	;	;	PUNCT
cjfa-30364	244	27	bld	bld	X
cjfa-30364	244	28	=	=	SYM
cjfa-30364	244	29	ƒ(mvc	ƒ(mvc	PROPN
cjfa-30364	244	30	,	,	PUNCT
cjfa-30364	244	31	pfl	pfl	NOUN
cjfa-30364	244	32	,	,	PUNCT
cjfa-30364	244	33	csd	csd	NOUN
cjfa-30364	244	34	)	)	PUNCT
cjfa-30364	244	35	…	…	PUNCT
cjfa-30364	244	36	…	…	PUNCT
cjfa-30364	244	37	…	…	PUNCT
cjfa-30364	244	38	…	…	PUNCT
cjfa-30364	244	39	…	…	PUNCT
cjfa-30364	244	40	…	…	PUNCT
cjfa-30364	244	41	.....................	.....................	PUNCT
cjfa-30364	244	42	(	(	PUNCT
cjfa-30364	244	43	6	6	NUM
cjfa-30364	244	44	)	)	PUNCT
cjfa-30364	244	45	in	in	ADP
cjfa-30364	244	46	econometric	econometric	ADJ
cjfa-30364	244	47	form	form	NOUN
cjfa-30364	244	48	:	:	PUNCT
cjfa-30364	245	1	bldi	bldi	PROPN
cjfa-30364	245	2	=	=	PUNCT
cjfa-30364	245	3	β0	β0	PROPN
cjfa-30364	246	1	+	+	CCONJ
cjfa-30364	246	2	β1mvci	β1mvci	PRON
cjfa-30364	247	1	+	+	CCONJ
cjfa-30364	247	2	β2pfli	β2pfli	NUM
cjfa-30364	247	3	+	+	NUM
cjfa-30364	247	4	β3csdi	β3csdi	PROPN
cjfa-30364	247	5	+	+	CCONJ
cjfa-30364	247	6	εi.	εi.	PROPN
cjfa-30364	247	7	…	…	PUNCT
cjfa-30364	247	8	…	…	PUNCT
cjfa-30364	247	9	…	…	PUNCT
cjfa-30364	247	10	…	…	PUNCT
cjfa-30364	247	11	...	...	PUNCT
cjfa-30364	247	12	(7	(7	NOUN
cjfa-30364	247	13	)	)	PUNCT
cjfa-30364	248	1	where	where	SCONJ
cjfa-30364	248	2	:	:	PUNCT
cjfa-30364	248	3	bld	bld	X
cjfa-30364	248	4	=	=	PUNCT
cjfa-30364	248	5	commercial	commercial	ADJ
cjfa-30364	248	6	banks	bank	NOUN
cjfa-30364	248	7	’	’	PART
cjfa-30364	248	8	lending	lending	NOUN
cjfa-30364	248	9	decision	decision	NOUN
cjfa-30364	248	10	;	;	PUNCT
cjfa-30364	248	11	β0	β0	NOUN
cjfa-30364	248	12	=	=	SYM
cjfa-30364	248	13	constant	constant	ADJ
cjfa-30364	248	14	;	;	PUNCT
cjfa-30364	248	15	mvc	mvc	NOUN
cjfa-30364	248	16	=	=	SYM
cjfa-30364	248	17	value	value	NOUN
cjfa-30364	248	18	of	of	ADP
cjfa-30364	248	19	collateral	collateral	NOUN
cjfa-30364	248	20	;	;	PUNCT
cjfa-30364	248	21	pfl	pfl	ADJ
cjfa-30364	248	22	=	=	VERB
cjfa-30364	248	23	profit	profit	NOUN
cjfa-30364	248	24	level	level	NOUN
cjfa-30364	248	25	;	;	PUNCT
cjfa-30364	248	26	csd	csd	NOUN
cjfa-30364	248	27	=	=	SYM
cjfa-30364	248	28	corporate	corporate	ADJ
cjfa-30364	248	29	sustainability	sustainability	NOUN
cjfa-30364	248	30	disclosures	disclosure	NOUN
cjfa-30364	248	31	;	;	PUNCT
cjfa-30364	248	32	β1	β1	PROPN
cjfa-30364	248	33	,	,	PUNCT
cjfa-30364	248	34	β2	β2	NOUN
cjfa-30364	248	35	,	,	PUNCT
cjfa-30364	248	36	β3	β3	ADJ
cjfa-30364	248	37	=	=	SYM
cjfa-30364	248	38	coefficient	coefficient	NOUN
cjfa-30364	248	39	of	of	ADP
cjfa-30364	248	40	independent	independent	ADJ
cjfa-30364	248	41	variables	variable	NOUN
cjfa-30364	248	42	;	;	PUNCT
cjfa-30364	248	43	monetary	monetary	ADJ
cjfa-30364	248	44	value	value	NOUN
cjfa-30364	248	45	of	of	ADP
cjfa-30364	248	46	collateral	collateral	ADJ
cjfa-30364	248	47	profit	profit	NOUN
cjfa-30364	248	48	level	level	NOUN
cjfa-30364	248	49	lending	lending	NOUN
cjfa-30364	248	50	decision	decision	NOUN
cjfa-30364	248	51	sustainability	sustainability	NOUN
cjfa-30364	248	52	disclosure	disclosure	NOUN
cjfa-30364	248	53	s	s	PART
cjfa-30364	248	54	o	o	NOUN
cjfa-30364	248	55	u	u	NOUN
cjfa-30364	248	56	r	r	NOUN
cjfa-30364	248	57	c	c	NOUN
cjfa-30364	248	58	e	e	NOUN
cjfa-30364	248	59	:	:	PUNCT
cjfa-30364	248	60	author	author	PROPN
cjfa-30364	248	61	’s	’s	PART
cjfa-30364	248	62	compilation	compilation	NOUN
cjfa-30364	248	63	,	,	PUNCT
cjfa-30364	248	64	2019	2019	NUM
cjfa-30364	248	65	.	.	PUNCT
cjfa-30364	249	1	our	our	PRON
cjfa-30364	249	2	study	study	NOUN
cjfa-30364	249	3	adapted	adapt	VERB
cjfa-30364	249	4	the	the	DET
cjfa-30364	249	5	model	model	NOUN
cjfa-30364	249	6	of	of	ADP
cjfa-30364	249	7	emeni	emeni	NOUN
cjfa-30364	249	8	(	(	PUNCT
cjfa-30364	249	9	2014	2014	NUM
cjfa-30364	249	10	)	)	PUNCT
cjfa-30364	249	11	in	in	ADP
cjfa-30364	249	12	explaining	explain	VERB
cjfa-30364	249	13	the	the	DET
cjfa-30364	249	14	relationship	relationship	NOUN
cjfa-30364	249	15	between	between	ADP
cjfa-30364	249	16	accounting	accounting	NOUN
cjfa-30364	249	17	information	information	NOUN
cjfa-30364	249	18	and	and	CCONJ
cjfa-30364	249	19	commercial	commercial	ADJ
cjfa-30364	249	20	banks	bank	NOUN
cjfa-30364	249	21	’	’	PART
cjfa-30364	249	22	lending	lending	NOUN
cjfa-30364	249	23	decisions	decision	NOUN
cjfa-30364	249	24	.	.	PUNCT
cjfa-30364	250	1	his	his	PRON
cjfa-30364	250	2	model	model	NOUN
cjfa-30364	250	3	is	be	AUX
cjfa-30364	250	4	stated	state	VERB
cjfa-30364	250	5	below	below	ADP
cjfa-30364	250	6	bld	bld	PROPN
cjfa-30364	250	7	=	=	SYM
cjfa-30364	250	8	ƒ(col	ƒ(col	PROPN
cjfa-30364	250	9	,	,	PUNCT
cjfa-30364	250	10	cas	cas	PROPN
cjfa-30364	250	11	,	,	PUNCT
cjfa-30364	250	12	fcr	fcr	PROPN
cjfa-30364	250	13	)	)	PUNCT
cjfa-30364	250	14	(	(	PUNCT
cjfa-30364	250	15	4	4	X
cjfa-30364	250	16	)	)	PUNCT
cjfa-30364	250	17	in	in	ADP
cjfa-30364	250	18	econometric	econometric	ADJ
cjfa-30364	250	19	form	form	NOUN
cjfa-30364	250	20	:	:	PUNCT
cjfa-30364	250	21	bldi	bldi	PROPN
cjfa-30364	250	22	=	=	SYM
cjfa-30364	251	1	β0	β0	PROPN
cjfa-30364	251	2	+	+	CCONJ
cjfa-30364	251	3	β1coli	β1coli	NOUN
cjfa-30364	252	1	+	+	CCONJ
cjfa-30364	252	2	β2casi	β2casi	ADJ
cjfa-30364	252	3	+	+	CCONJ
cjfa-30364	252	4	β3fcri	β3fcri	ADJ
cjfa-30364	252	5	+	+	CCONJ
cjfa-30364	252	6	εi	εi	ADJ
cjfa-30364	252	7	(	(	PUNCT
cjfa-30364	252	8	5	5	NUM
cjfa-30364	252	9	)	)	PUNCT
cjfa-30364	253	1	where	where	SCONJ
cjfa-30364	253	2	:	:	PUNCT
cjfa-30364	253	3	bld	bld	X
cjfa-30364	253	4	=	=	PUNCT
cjfa-30364	253	5	commercial	commercial	ADJ
cjfa-30364	253	6	banks	bank	NOUN
cjfa-30364	253	7	’	’	PART
cjfa-30364	253	8	lending	lending	NOUN
cjfa-30364	253	9	decision	decision	NOUN
cjfa-30364	253	10	;	;	PUNCT
cjfa-30364	253	11	col	col	NOUN
cjfa-30364	253	12	=	=	NOUN
cjfa-30364	253	13	collateral	collateral	NOUN
cjfa-30364	253	14	;	;	PUNCT
cjfa-30364	253	15	cas	cas	X
cjfa-30364	253	16	=	=	NOUN
cjfa-30364	253	17	cash	cash	NOUN
cjfa-30364	253	18	and	and	CCONJ
cjfa-30364	253	19	cash	cash	NOUN
cjfa-30364	253	20	equivalent	equivalent	NOUN
cjfa-30364	253	21	;	;	PUNCT
cjfa-30364	253	22	fcr	fcr	PROPN
cjfa-30364	253	23	=	=	SYM
cjfa-30364	253	24	firm	firm	NOUN
cjfa-30364	253	25	characteristic	characteristic	NOUN
cjfa-30364	253	26	.	.	PUNCT
cjfa-30364	254	1	a	a	DET
cjfa-30364	254	2	priori	priori	ADJ
cjfa-30364	254	3	expectations	expectation	NOUN
cjfa-30364	254	4	in	in	ADP
cjfa-30364	254	5	with	with	ADP
cjfa-30364	254	6	extant	extant	ADJ
cjfa-30364	254	7	literature	literature	NOUN
cjfa-30364	254	8	to	to	PART
cjfa-30364	254	9	be	be	AUX
cjfa-30364	254	10	β1	β1	PROPN
cjfa-30364	254	11	,	,	PUNCT
cjfa-30364	254	12	β2	β2	VERB
cjfa-30364	254	13	,	,	PUNCT
cjfa-30364	254	14	>	>	X
cjfa-30364	254	15	0	0	NUM
cjfa-30364	254	16	;	;	PUNCT
cjfa-30364	254	17	β3	β3	VERB
cjfa-30364	254	18	,	,	PUNCT
cjfa-30364	254	19	<	<	X
cjfa-30364	254	20	0	0	X
cjfa-30364	254	21	we	we	PRON
cjfa-30364	254	22	modified	modify	VERB
cjfa-30364	254	23	his	his	PRON
cjfa-30364	254	24	model	model	NOUN
cjfa-30364	254	25	by	by	ADP
cjfa-30364	254	26	removing	remove	VERB
cjfa-30364	254	27	cash	cash	NOUN
cjfa-30364	254	28	and	and	CCONJ
cjfa-30364	254	29	cash	cash	NOUN
cjfa-30364	254	30	equivalent	equivalent	NOUN
cjfa-30364	254	31	&	&	CCONJ
cjfa-30364	254	32	firm	firm	ADJ
cjfa-30364	254	33	characteristics	characteristic	NOUN
cjfa-30364	254	34	variables	variable	NOUN
cjfa-30364	254	35	,	,	PUNCT
cjfa-30364	254	36	and	and	CCONJ
cjfa-30364	254	37	added	add	VERB
cjfa-30364	254	38	a	a	DET
cjfa-30364	254	39	non	non	ADJ
cjfa-30364	254	40	-	-	ADJ
cjfa-30364	254	41	financial	financial	ADJ
cjfa-30364	254	42	accounting	accounting	NOUN
cjfa-30364	254	43	variable	variable	NOUN
cjfa-30364	254	44	–	–	PUNCT
cjfa-30364	254	45	sustainability	sustainability	NOUN
cjfa-30364	254	46	accounting	accounting	NOUN
cjfa-30364	254	47	disclosure	disclosure	NOUN
cjfa-30364	254	48	.	.	PUNCT
cjfa-30364	255	1	fluent	fluent	ADJ
cjfa-30364	255	2	from	from	ADP
cjfa-30364	255	3	the	the	DET
cjfa-30364	255	4	theoretical	theoretical	ADJ
cjfa-30364	255	5	framework	framework	NOUN
cjfa-30364	255	6	and	and	CCONJ
cjfa-30364	255	7	existing	exist	VERB
cjfa-30364	255	8	literature	literature	NOUN
cjfa-30364	255	9	,	,	PUNCT
cjfa-30364	255	10	we	we	PRON
cjfa-30364	255	11	specified	specify	VERB
cjfa-30364	255	12	our	our	PRON
cjfa-30364	255	13	model	model	NOUN
cjfa-30364	255	14	(	(	PUNCT
cjfa-30364	255	15	1	1	NUM
cjfa-30364	255	16	)	)	PUNCT
cjfa-30364	255	17	,	,	PUNCT
cjfa-30364	255	18	(	(	PUNCT
cjfa-30364	255	19	2	2	X
cjfa-30364	255	20	)	)	PUNCT
cjfa-30364	255	21	&	&	CCONJ
cjfa-30364	255	22	(	(	PUNCT
cjfa-30364	255	23	3	3	NUM
cjfa-30364	255	24	)	)	PUNCT
cjfa-30364	255	25	as	as	ADP
cjfa-30364	255	26	bld	bld	X
cjfa-30364	255	27	=	=	PUNCT
cjfa-30364	255	28	ƒ(mvc	ƒ(mvc	PROPN
cjfa-30364	255	29	,	,	PUNCT
cjfa-30364	255	30	pfl	pfl	NOUN
cjfa-30364	255	31	,	,	PUNCT
cjfa-30364	255	32	csd	csd	NOUN
cjfa-30364	255	33	)	)	PUNCT
cjfa-30364	255	34	(	(	PUNCT
cjfa-30364	255	35	6	6	X
cjfa-30364	255	36	)	)	PUNCT
cjfa-30364	255	37	accounting	accounting	NOUN
cjfa-30364	255	38	information	information	NOUN
cjfa-30364	255	39	and	and	CCONJ
cjfa-30364	255	40	lending	lending	NOUN
cjfa-30364	255	41	decision	decision	NOUN
cjfa-30364	255	42	…	…	PUNCT
cjfa-30364	255	43	77	77	NUM
cjfa-30364	255	44	in	in	ADP
cjfa-30364	255	45	econometric	econometric	ADJ
cjfa-30364	255	46	form	form	NOUN
cjfa-30364	255	47	:	:	PUNCT
cjfa-30364	256	1	bldi	bldi	PROPN
cjfa-30364	256	2	=	=	PUNCT
cjfa-30364	256	3	β0	β0	PROPN
cjfa-30364	257	1	+	+	CCONJ
cjfa-30364	257	2	β1mvci	β1mvci	PRON
cjfa-30364	258	1	+	+	CCONJ
cjfa-30364	258	2	β2pfli	β2pfli	NUM
cjfa-30364	259	1	+	+	NUM
cjfa-30364	259	2	β3csdi	β3csdi	NOUN
cjfa-30364	259	3	+	+	CCONJ
cjfa-30364	259	4	εi	εi	ADJ
cjfa-30364	259	5	.	.	PUNCT
cjfa-30364	260	1	(	(	PUNCT
cjfa-30364	260	2	7	7	NUM
cjfa-30364	260	3	)	)	PUNCT
cjfa-30364	261	1	where	where	SCONJ
cjfa-30364	261	2	:	:	PUNCT
cjfa-30364	261	3	bld	bld	X
cjfa-30364	261	4	=	=	PUNCT
cjfa-30364	261	5	commercial	commercial	ADJ
cjfa-30364	261	6	banks	bank	NOUN
cjfa-30364	261	7	’	’	PART
cjfa-30364	261	8	lending	lending	NOUN
cjfa-30364	261	9	decision	decision	NOUN
cjfa-30364	261	10	;	;	PUNCT
cjfa-30364	261	11	β0	β0	NOUN
cjfa-30364	261	12	=	=	SYM
cjfa-30364	261	13	constant	constant	ADJ
cjfa-30364	261	14	;	;	PUNCT
cjfa-30364	261	15	mvc	mvc	NOUN
cjfa-30364	261	16	=	=	SYM
cjfa-30364	261	17	value	value	NOUN
cjfa-30364	261	18	of	of	ADP
cjfa-30364	261	19	collateral	collateral	NOUN
cjfa-30364	261	20	;	;	PUNCT
cjfa-30364	261	21	pfl	pfl	ADJ
cjfa-30364	261	22	=	=	VERB
cjfa-30364	261	23	profit	profit	NOUN
cjfa-30364	261	24	level	level	NOUN
cjfa-30364	261	25	;	;	PUNCT
cjfa-30364	261	26	csd	csd	NOUN
cjfa-30364	261	27	=	=	SYM
cjfa-30364	261	28	corporate	corporate	ADJ
cjfa-30364	261	29	sustainability	sustainability	NOUN
cjfa-30364	261	30	disclosures	disclosure	NOUN
cjfa-30364	261	31	;	;	PUNCT
cjfa-30364	261	32	β1	β1	PROPN
cjfa-30364	261	33	,	,	PUNCT
cjfa-30364	261	34	β2	β2	NOUN
cjfa-30364	261	35	,	,	PUNCT
cjfa-30364	261	36	β3	β3	ADJ
cjfa-30364	261	37	=	=	SYM
cjfa-30364	261	38	coefficient	coefficient	NOUN
cjfa-30364	261	39	of	of	ADP
cjfa-30364	261	40	independent	independent	ADJ
cjfa-30364	261	41	variables	variable	NOUN
cjfa-30364	261	42	;	;	PUNCT
cjfa-30364	261	43	ε	ε	PROPN
cjfa-30364	261	44	=	=	SYM
cjfa-30364	261	45	standard	standard	NOUN
cjfa-30364	261	46	error	error	NOUN
cjfa-30364	261	47	,	,	PUNCT
cjfa-30364	261	48	i	i	PRON
cjfa-30364	261	49	=	=	PROPN
cjfa-30364	261	50	cross	cross	VERB
cjfa-30364	261	51	sectional	sectional	ADJ
cjfa-30364	261	52	(	(	PUNCT
cjfa-30364	261	53	companies	company	NOUN
cjfa-30364	261	54	)	)	PUNCT
cjfa-30364	261	55	.	.	PUNCT
cjfa-30364	262	1	table	table	NOUN
cjfa-30364	262	2	1	1	NUM
cjfa-30364	262	3	.	.	PUNCT
cjfa-30364	262	4	measures	measure	NOUN
cjfa-30364	262	5	of	of	ADP
cjfa-30364	262	6	variable	variable	ADJ
cjfa-30364	262	7	s	s	NOUN
cjfa-30364	262	8	/	/	SYM
cjfa-30364	262	9	n	n	CCONJ
cjfa-30364	262	10	variables	variable	NOUN
cjfa-30364	262	11	type	type	NOUN
cjfa-30364	262	12	measurement	measurement	NOUN
cjfa-30364	262	13	supporting	support	VERB
cjfa-30364	262	14	scholars	scholar	NOUN
cjfa-30364	262	15	a	a	DET
cjfa-30364	262	16	priori	priori	ADJ
cjfa-30364	262	17	1	1	NUM
cjfa-30364	262	18	lending	lending	NOUN
cjfa-30364	262	19	decision	decision	NOUN
cjfa-30364	262	20	dependent	dependent	ADJ
cjfa-30364	262	21	total	total	ADJ
cjfa-30364	262	22	value	value	NOUN
cjfa-30364	262	23	of	of	ADP
cjfa-30364	262	24	banks	bank	NOUN
cjfa-30364	262	25	loans	loan	NOUN
cjfa-30364	262	26	in	in	ADP
cjfa-30364	262	27	the	the	DET
cjfa-30364	262	28	financial	financial	ADJ
cjfa-30364	262	29	statement	statement	NOUN
cjfa-30364	262	30	emeni	emeni	NOUN
cjfa-30364	262	31	(	(	PUNCT
cjfa-30364	262	32	2014	2014	NUM
cjfa-30364	262	33	)	)	PUNCT
cjfa-30364	262	34	2	2	NUM
cjfa-30364	262	35	monetary	monetary	ADJ
cjfa-30364	262	36	value	value	NOUN
cjfa-30364	262	37	of	of	ADP
cjfa-30364	262	38	collateral	collateral	ADJ
cjfa-30364	262	39	independent	independent	ADJ
cjfa-30364	262	40	total	total	ADJ
cjfa-30364	262	41	tangible	tangible	ADJ
cjfa-30364	262	42	fixed	fix	VERB
cjfa-30364	262	43	assets	asset	NOUN
cjfa-30364	262	44	in	in	ADP
cjfa-30364	262	45	the	the	DET
cjfa-30364	262	46	financial	financial	ADJ
cjfa-30364	262	47	statement	statement	NOUN
cjfa-30364	262	48	elsas	elsa	NOUN
cjfa-30364	262	49	,	,	PUNCT
cjfa-30364	262	50	heinemann	heinemann	PROPN
cjfa-30364	262	51	,	,	PUNCT
cjfa-30364	262	52	&	&	CCONJ
cjfa-30364	262	53	tyrell	tyrell	PROPN
cjfa-30364	262	54	(	(	PUNCT
cjfa-30364	262	55	2004	2004	NUM
cjfa-30364	262	56	)	)	PUNCT
cjfa-30364	262	57	emeni	emeni	NOUN
cjfa-30364	262	58	(	(	PUNCT
cjfa-30364	262	59	2014	2014	NUM
cjfa-30364	262	60	)	)	PUNCT
cjfa-30364	263	1	+	+	X
cjfa-30364	263	2	i	i	PRON
cjfa-30364	263	3	ve	ve	VERB
cjfa-30364	263	4	3	3	NUM
cjfa-30364	263	5	profit	profit	NOUN
cjfa-30364	263	6	level	level	NOUN
cjfa-30364	263	7	independent	independent	ADJ
cjfa-30364	263	8	profit	profit	NOUN
cjfa-30364	263	9	or	or	CCONJ
cjfa-30364	263	10	loss	loss	NOUN
cjfa-30364	263	11	value	value	NOUN
cjfa-30364	263	12	in	in	ADP
cjfa-30364	263	13	the	the	DET
cjfa-30364	263	14	comprehensive	comprehensive	ADJ
cjfa-30364	263	15	income	income	NOUN
cjfa-30364	263	16	statement	statement	NOUN
cjfa-30364	263	17	chen	chen	PROPN
cjfa-30364	263	18	(	(	PUNCT
cjfa-30364	263	19	2006	2006	NUM
cjfa-30364	263	20	)	)	PUNCT
cjfa-30364	263	21	&	&	CCONJ
cjfa-30364	263	22	emeni	emeni	PROPN
cjfa-30364	263	23	(	(	PUNCT
cjfa-30364	263	24	2014	2014	NUM
cjfa-30364	263	25	)	)	PUNCT
cjfa-30364	263	26	-ive	-ive	X
cjfa-30364	263	27	4	4	NUM
cjfa-30364	263	28	corporate	corporate	ADJ
cjfa-30364	263	29	sustainability	sustainability	NOUN
cjfa-30364	263	30	disclosures	disclosure	NOUN
cjfa-30364	263	31	independent	independent	ADJ
cjfa-30364	263	32	using	use	VERB
cjfa-30364	263	33	the	the	DET
cjfa-30364	263	34	gri	gri	PROPN
cjfa-30364	263	35	framework	framework	NOUN
cjfa-30364	263	36	,	,	PUNCT
cjfa-30364	263	37	the	the	DET
cjfa-30364	263	38	economic	economic	ADJ
cjfa-30364	263	39	,	,	PUNCT
cjfa-30364	263	40	environmental	environmental	ADJ
cjfa-30364	263	41	and	and	CCONJ
cjfa-30364	263	42	social	social	ADJ
cjfa-30364	263	43	disclosure	disclosure	NOUN
cjfa-30364	263	44	index	index	NOUN
cjfa-30364	263	45	=	=	SYM
cjfa-30364	263	46	total	total	ADJ
cjfa-30364	263	47	level	level	NOUN
cjfa-30364	263	48	of	of	ADP
cjfa-30364	263	49	disclosure	disclosure	NOUN
cjfa-30364	263	50	/	/	SYM
cjfa-30364	263	51	total	total	ADJ
cjfa-30364	263	52	occurrence	occurrence	NOUN
cjfa-30364	263	53	.	.	PUNCT
cjfa-30364	264	1	if	if	SCONJ
cjfa-30364	264	2	the	the	DET
cjfa-30364	264	3	level	level	NOUN
cjfa-30364	264	4	of	of	ADP
cjfa-30364	264	5	indicator	indicator	NOUN
cjfa-30364	264	6	disclosed	disclose	VERB
cjfa-30364	264	7	is	be	AUX
cjfa-30364	264	8	quantitative	quantitative	ADJ
cjfa-30364	264	9	is	be	AUX
cjfa-30364	264	10	3	3	NUM
cjfa-30364	264	11	,	,	PUNCT
cjfa-30364	264	12	else	else	ADV
cjfa-30364	264	13	2	2	NUM
cjfa-30364	264	14	.	.	PUNCT
cjfa-30364	265	1	also	also	ADV
cjfa-30364	265	2	,	,	PUNCT
cjfa-30364	265	3	if	if	SCONJ
cjfa-30364	265	4	coy	coy	ADJ
cjfa-30364	265	5	disclose	disclose	VERB
cjfa-30364	265	6	any	any	DET
cjfa-30364	265	7	occurrence	occurrence	NOUN
cjfa-30364	265	8	of	of	ADP
cjfa-30364	265	9	an	an	DET
cjfa-30364	265	10	indicator	indicator	NOUN
cjfa-30364	265	11	is	be	AUX
cjfa-30364	265	12	1	1	NUM
cjfa-30364	265	13	;	;	PUNCT
cjfa-30364	265	14	else	else	ADV
cjfa-30364	265	15	0	0	X
cjfa-30364	265	16	.	.	PUNCT
cjfa-30364	266	1	asuquo	asuquo	NOUN
cjfa-30364	266	2	et	et	PROPN
cjfa-30364	266	3	al	al	PROPN
cjfa-30364	266	4	.	.	PROPN
cjfa-30364	267	1	(	(	PUNCT
cjfa-30364	267	2	2018	2018	NUM
cjfa-30364	267	3	)	)	PUNCT
cjfa-30364	268	1	+	+	X
cjfa-30364	268	2	i	i	PRON
cjfa-30364	268	3	ve	ve	VERB
cjfa-30364	268	4	s	s	VERB
cjfa-30364	268	5	o	o	X
cjfa-30364	268	6	u	u	NOUN
cjfa-30364	268	7	r	r	NOUN
cjfa-30364	268	8	c	c	NOUN
cjfa-30364	268	9	e	e	NOUN
cjfa-30364	268	10	:	:	PUNCT
cjfa-30364	268	11	author	author	PROPN
cjfa-30364	268	12	’s	’s	PART
cjfa-30364	268	13	compilation	compilation	NOUN
cjfa-30364	268	14	,	,	PUNCT
cjfa-30364	268	15	2019	2019	NUM
cjfa-30364	268	16	.	.	PUNCT
cjfa-30364	269	1	hope	hope	PROPN
cjfa-30364	269	2	aifuwa	aifuwa	PROPN
cjfa-30364	269	3	,	,	PUNCT
cjfa-30364	269	4	musa	musa	PROPN
cjfa-30364	269	5	saidu	saidu	PROPN
cjfa-30364	269	6	,	,	PUNCT
cjfa-30364	269	7	osaruese	osaruese	ADJ
cjfa-30364	269	8	enehizena	enehizena	PROPN
cjfa-30364	269	9	,	,	PUNCT
cjfa-30364	269	10	albert	albert	PROPN
cjfa-30364	269	11	osazevbaru78	osazevbaru78	PROPN
cjfa-30364	269	12	research	research	PROPN
cjfa-30364	269	13	design	design	NOUN
cjfa-30364	269	14	we	we	PRON
cjfa-30364	269	15	adopted	adopt	VERB
cjfa-30364	269	16	the	the	DET
cjfa-30364	269	17	expo	expo	NOUN
cjfa-30364	269	18	-	-	PUNCT
cjfa-30364	269	19	facto	facto	X
cjfa-30364	269	20	research	research	NOUN
cjfa-30364	269	21	design	design	NOUN
cjfa-30364	269	22	.	.	PUNCT
cjfa-30364	270	1	this	this	DET
cjfa-30364	270	2	design	design	NOUN
cjfa-30364	270	3	was	be	AUX
cjfa-30364	270	4	adopted	adopt	VERB
cjfa-30364	270	5	because	because	SCONJ
cjfa-30364	270	6	it	it	PRON
cjfa-30364	270	7	seeks	seek	VERB
cjfa-30364	270	8	to	to	PART
cjfa-30364	270	9	analyze	analyze	VERB
cjfa-30364	270	10	already	already	ADV
cjfa-30364	270	11	existing	exist	VERB
cjfa-30364	270	12	events	event	NOUN
cjfa-30364	270	13	where	where	SCONJ
cjfa-30364	270	14	the	the	DET
cjfa-30364	270	15	researcher	researcher	NOUN
cjfa-30364	270	16	can	can	AUX
cjfa-30364	270	17	not	not	PART
cjfa-30364	270	18	manipulate	manipulate	VERB
cjfa-30364	270	19	the	the	DET
cjfa-30364	270	20	data	datum	NOUN
cjfa-30364	270	21	.	.	PUNCT
cjfa-30364	271	1	the	the	DET
cjfa-30364	271	2	population	population	NOUN
cjfa-30364	271	3	consisted	consist	VERB
cjfa-30364	271	4	of	of	ADP
cjfa-30364	271	5	all	all	DET
cjfa-30364	271	6	listed	list	VERB
cjfa-30364	271	7	manufacturing	manufacturing	NOUN
cjfa-30364	271	8	firm	firm	NOUN
cjfa-30364	271	9	in	in	ADP
cjfa-30364	271	10	nigeria	nigeria	PROPN
cjfa-30364	271	11	,	,	PUNCT
cjfa-30364	271	12	while	while	SCONJ
cjfa-30364	271	13	the	the	DET
cjfa-30364	271	14	target	target	NOUN
cjfa-30364	271	15	population	population	NOUN
cjfa-30364	271	16	comprise	comprise	NOUN
cjfa-30364	271	17	of	of	ADP
cjfa-30364	271	18	industrial	industrial	ADJ
cjfa-30364	271	19	goods	good	NOUN
cjfa-30364	271	20	firm	firm	ADJ
cjfa-30364	271	21	as	as	ADP
cjfa-30364	271	22	at	at	ADP
cjfa-30364	271	23	31	31	NUM
cjfa-30364	271	24	december	december	NOUN
cjfa-30364	271	25	.	.	PUNCT
cjfa-30364	272	1	the	the	DET
cjfa-30364	272	2	industrial	industrial	ADJ
cjfa-30364	272	3	goods	good	NOUN
cjfa-30364	272	4	firms	firm	NOUN
cjfa-30364	272	5	operation	operation	NOUN
cjfa-30364	272	6	have	have	AUX
cjfa-30364	272	7	immerse	immerse	ADJ
cjfa-30364	272	8	impact	impact	NOUN
cjfa-30364	272	9	on	on	ADP
cjfa-30364	272	10	the	the	DET
cjfa-30364	272	11	environment	environment	NOUN
cjfa-30364	272	12	where	where	SCONJ
cjfa-30364	272	13	it	it	PRON
cjfa-30364	272	14	operate	operate	VERB
cjfa-30364	272	15	.	.	PUNCT
cjfa-30364	273	1	all	all	DET
cjfa-30364	273	2	thirteen	thirteen	NUM
cjfa-30364	273	3	(	(	PUNCT
cjfa-30364	273	4	13	13	NUM
cjfa-30364	273	5	)	)	PUNCT
cjfa-30364	273	6	of	of	ADP
cjfa-30364	273	7	them	they	PRON
cjfa-30364	273	8	were	be	AUX
cjfa-30364	273	9	sampled	sample	VERB
cjfa-30364	273	10	.	.	PUNCT
cjfa-30364	274	1	secondary	secondary	ADJ
cjfa-30364	274	2	data	datum	NOUN
cjfa-30364	274	3	was	be	AUX
cjfa-30364	274	4	hand	hand	NOUN
cjfa-30364	274	5	-	-	PUNCT
cjfa-30364	274	6	picked	pick	VERB
cjfa-30364	274	7	from	from	ADP
cjfa-30364	274	8	the	the	DET
cjfa-30364	274	9	annual	annual	ADJ
cjfa-30364	274	10	report	report	NOUN
cjfa-30364	274	11	for	for	ADP
cjfa-30364	274	12	the	the	DET
cjfa-30364	274	13	year	year	NOUN
cjfa-30364	274	14	2018	2018	NUM
cjfa-30364	274	15	.	.	PUNCT
cjfa-30364	275	1	the	the	DET
cjfa-30364	275	2	justification	justification	NOUN
cjfa-30364	275	3	for	for	ADP
cjfa-30364	275	4	choosing	choose	VERB
cjfa-30364	275	5	this	this	DET
cjfa-30364	275	6	period	period	NOUN
cjfa-30364	275	7	was	be	AUX
cjfa-30364	275	8	because	because	SCONJ
cjfa-30364	275	9	of	of	ADP
cjfa-30364	275	10	the	the	DET
cjfa-30364	275	11	availability	availability	NOUN
cjfa-30364	275	12	of	of	ADP
cjfa-30364	275	13	data	data	PROPN
cjfa-30364	275	14	.	.	PUNCT
cjfa-30364	276	1	method	method	NOUN
cjfa-30364	276	2	of	of	ADP
cjfa-30364	276	3	data	datum	NOUN
cjfa-30364	276	4	analysis	analysis	NOUN
cjfa-30364	276	5	the	the	DET
cjfa-30364	276	6	study	study	NOUN
cjfa-30364	276	7	employed	employ	VERB
cjfa-30364	276	8	both	both	CCONJ
cjfa-30364	276	9	the	the	DET
cjfa-30364	276	10	descriptive	descriptive	ADJ
cjfa-30364	276	11	and	and	CCONJ
cjfa-30364	276	12	inferential	inferential	ADJ
cjfa-30364	276	13	statistics	statistic	NOUN
cjfa-30364	276	14	.	.	PUNCT
cjfa-30364	277	1	the	the	DET
cjfa-30364	277	2	descriptive	descriptive	ADJ
cjfa-30364	277	3	statistics	statistic	NOUN
cjfa-30364	277	4	which	which	PRON
cjfa-30364	277	5	include	include	VERB
cjfa-30364	277	6	mean	mean	ADJ
cjfa-30364	277	7	,	,	PUNCT
cjfa-30364	277	8	minimum	minimum	ADJ
cjfa-30364	277	9	,	,	PUNCT
cjfa-30364	277	10	maximum	maximum	ADJ
cjfa-30364	277	11	and	and	CCONJ
cjfa-30364	277	12	standard	standard	ADJ
cjfa-30364	277	13	deviation	deviation	NOUN
cjfa-30364	277	14	was	be	AUX
cjfa-30364	277	15	well	well	ADV
cjfa-30364	277	16	presented	present	VERB
cjfa-30364	277	17	in	in	ADP
cjfa-30364	277	18	tables	table	NOUN
cjfa-30364	277	19	.	.	PUNCT
cjfa-30364	278	1	diagnostics	diagnostic	NOUN
cjfa-30364	278	2	test	test	NOUN
cjfa-30364	278	3	was	be	AUX
cjfa-30364	278	4	carried	carry	VERB
cjfa-30364	278	5	out	out	ADP
cjfa-30364	278	6	before	before	SCONJ
cjfa-30364	278	7	we	we	PRON
cjfa-30364	278	8	employed	employ	VERB
cjfa-30364	278	9	an	an	DET
cjfa-30364	278	10	inferential	inferential	ADJ
cjfa-30364	278	11	statistic	statistic	NOUN
cjfa-30364	278	12	–	–	PUNCT
cjfa-30364	278	13	the	the	DET
cjfa-30364	278	14	ordinary	ordinary	ADJ
cjfa-30364	278	15	least	least	ADJ
cjfa-30364	278	16	squares	square	NOUN
cjfa-30364	278	17	(	(	PUNCT
cjfa-30364	278	18	ols	ol	NOUN
cjfa-30364	278	19	)	)	PUNCT
cjfa-30364	278	20	in	in	ADP
cjfa-30364	278	21	order	order	NOUN
cjfa-30364	278	22	to	to	PART
cjfa-30364	278	23	fulfill	fulfill	VERB
cjfa-30364	278	24	its	its	PRON
cjfa-30364	278	25	regression	regression	NOUN
cjfa-30364	278	26	classical	classical	ADJ
cjfa-30364	278	27	assumption	assumption	NOUN
cjfa-30364	278	28	.	.	PUNCT
cjfa-30364	279	1	the	the	DET
cjfa-30364	279	2	justification	justification	NOUN
cjfa-30364	279	3	for	for	ADP
cjfa-30364	279	4	the	the	DET
cjfa-30364	279	5	choice	choice	NOUN
cjfa-30364	279	6	of	of	ADP
cjfa-30364	279	7	inferential	inferential	ADJ
cjfa-30364	279	8	statistic	statistic	NOUN
cjfa-30364	279	9	in	in	ADP
cjfa-30364	279	10	the	the	DET
cjfa-30364	279	11	study	study	NOUN
cjfa-30364	279	12	was	be	AUX
cjfa-30364	279	13	due	due	ADJ
cjfa-30364	279	14	to	to	ADP
cjfa-30364	279	15	the	the	DET
cjfa-30364	279	16	fact	fact	NOUN
cjfa-30364	279	17	our	our	PRON
cjfa-30364	279	18	data	datum	NOUN
cjfa-30364	279	19	fulfilled	fulfil	VERB
cjfa-30364	279	20	all	all	DET
cjfa-30364	279	21	diagnostic	diagnostic	ADJ
cjfa-30364	279	22	tests	test	NOUN
cjfa-30364	279	23	and	and	CCONJ
cjfa-30364	279	24	also	also	ADV
cjfa-30364	279	25	,	,	PUNCT
cjfa-30364	279	26	we	we	PRON
cjfa-30364	279	27	want	want	VERB
cjfa-30364	279	28	to	to	PART
cjfa-30364	279	29	know	know	VERB
cjfa-30364	279	30	the	the	DET
cjfa-30364	279	31	causal	causal	ADJ
cjfa-30364	279	32	relationship	relationship	NOUN
cjfa-30364	279	33	between	between	ADP
cjfa-30364	279	34	variables	variable	NOUN
cjfa-30364	279	35	investigated	investigate	VERB
cjfa-30364	279	36	.	.	PUNCT
cjfa-30364	280	1	data	datum	NOUN
cjfa-30364	280	2	analysis	analysis	NOUN
cjfa-30364	280	3	,	,	PUNCT
cjfa-30364	280	4	interpretation	interpretation	NOUN
cjfa-30364	280	5	and	and	CCONJ
cjfa-30364	280	6	discussion	discussion	NOUN
cjfa-30364	280	7	of	of	ADP
cjfa-30364	280	8	findings	finding	NOUN
cjfa-30364	280	9	as	as	SCONJ
cjfa-30364	280	10	earlier	early	ADV
cjfa-30364	280	11	stated	state	VERB
cjfa-30364	280	12	,	,	PUNCT
cjfa-30364	280	13	the	the	DET
cjfa-30364	280	14	study	study	NOUN
cjfa-30364	280	15	employed	employ	VERB
cjfa-30364	280	16	descriptive	descriptive	ADJ
cjfa-30364	280	17	statistics	statistic	NOUN
cjfa-30364	280	18	,	,	PUNCT
cjfa-30364	280	19	diagnostics	diagnostic	NOUN
cjfa-30364	280	20	test	test	NOUN
cjfa-30364	280	21	(	(	PUNCT
cjfa-30364	280	22	serial	serial	ADJ
cjfa-30364	280	23	correlation	correlation	NOUN
cjfa-30364	280	24	,	,	PUNCT
cjfa-30364	280	25	normality	normality	NOUN
cjfa-30364	280	26	,	,	PUNCT
cjfa-30364	280	27	linearity	linearity	NOUN
cjfa-30364	280	28	,	,	PUNCT
cjfa-30364	280	29	heteroskedasticity	heteroskedasticity	NOUN
cjfa-30364	280	30	and	and	CCONJ
cjfa-30364	280	31	multicollinearity	multicollinearity	NOUN
cjfa-30364	280	32	)	)	PUNCT
cjfa-30364	280	33	and	and	CCONJ
cjfa-30364	280	34	inferential	inferential	ADJ
cjfa-30364	280	35	statistic	statistic	NOUN
cjfa-30364	280	36	(	(	PUNCT
cjfa-30364	280	37	ordinary	ordinary	ADJ
cjfa-30364	280	38	least	least	ADJ
cjfa-30364	280	39	squares	square	NOUN
cjfa-30364	280	40	)	)	PUNCT
cjfa-30364	280	41	to	to	PART
cjfa-30364	280	42	explain	explain	VERB
cjfa-30364	280	43	variables	variable	NOUN
cjfa-30364	280	44	used	use	VERB
cjfa-30364	280	45	in	in	ADP
cjfa-30364	280	46	the	the	DET
cjfa-30364	280	47	study	study	NOUN
cjfa-30364	280	48	.	.	PUNCT
cjfa-30364	281	1	accounting	accounting	NOUN
cjfa-30364	281	2	information	information	NOUN
cjfa-30364	281	3	and	and	CCONJ
cjfa-30364	281	4	lending	lending	NOUN
cjfa-30364	281	5	decision	decision	NOUN
cjfa-30364	281	6	…	…	PUNCT
cjfa-30364	281	7	79	79	NUM
cjfa-30364	281	8	table	table	NOUN
cjfa-30364	281	9	2	2	NUM
cjfa-30364	281	10	.	.	PUNCT
cjfa-30364	282	1	descriptive	descriptive	ADJ
cjfa-30364	282	2	statistics	statistic	NOUN
cjfa-30364	282	3	bld	bld	PROPN
cjfa-30364	282	4	mvc	mvc	NOUN
cjfa-30364	282	5	pfl	pfl	PROPN
cjfa-30364	282	6	csd	csd	PROPN
cjfa-30364	282	7	mean	mean	PROPN
cjfa-30364	282	8	6957105	6957105	NUM
cjfa-30364	282	9	.	.	PUNCT
cjfa-30364	283	1	72008152	72008152	NUM
cjfa-30364	283	2	441999.2	441999.2	NUM
cjfa-30364	283	3	0.384615	0.384615	NUM
cjfa-30364	283	4	maximum	maximum	ADJ
cjfa-30364	283	5	77117274	77117274	NUM
cjfa-30364	283	6	4.26e+08	4.26e+08	NUM
cjfa-30364	283	7	5731321	5731321	NUM
cjfa-30364	283	8	.	.	PUNCT
cjfa-30364	284	1	3.000000	3.000000	NUM
cjfa-30364	284	2	minimum	minimum	NOUN
cjfa-30364	284	3	0.000000	0.000000	NUM
cjfa-30364	284	4	232774.0	232774.0	NUM
cjfa-30364	284	5	-6470737	-6470737	NOUN
cjfa-30364	284	6	.	.	PUNCT
cjfa-30364	285	1	0.000000	0.000000	NUM
cjfa-30364	285	2	std	std	NOUN
cjfa-30364	285	3	.	.	PUNCT
cjfa-30364	285	4	dev	dev	PROPN
cjfa-30364	285	5	.	.	PUNCT
cjfa-30364	285	6	21189736	21189736	NUM
cjfa-30364	285	7	1.42e+08	1.42e+08	NUM
cjfa-30364	285	8	2979236	2979236	NUM
cjfa-30364	285	9	.	.	PUNCT
cjfa-30364	286	1	0.960769	0.960769	NUM
cjfa-30364	286	2	observations	observation	NOUN
cjfa-30364	286	3	13	13	NUM
cjfa-30364	286	4	13	13	NUM
cjfa-30364	286	5	13	13	NUM
cjfa-30364	286	6	13	13	NUM
cjfa-30364	286	7	s	s	NOUN
cjfa-30364	286	8	o	o	NOUN
cjfa-30364	286	9	u	u	NOUN
cjfa-30364	286	10	r	r	NOUN
cjfa-30364	286	11	c	c	NOUN
cjfa-30364	286	12	e	e	NOUN
cjfa-30364	286	13	:	:	PUNCT
cjfa-30364	286	14	authors	author	NOUN
cjfa-30364	286	15	’	’	PART
cjfa-30364	286	16	compilation	compilation	NOUN
cjfa-30364	286	17	,	,	PUNCT
cjfa-30364	286	18	2019	2019	NUM
cjfa-30364	286	19	.	.	PUNCT
cjfa-30364	286	20	table	table	NOUN
cjfa-30364	286	21	2	2	NUM
cjfa-30364	286	22	above	above	ADV
cjfa-30364	286	23	revealed	reveal	VERB
cjfa-30364	286	24	the	the	DET
cjfa-30364	286	25	descriptive	descriptive	ADJ
cjfa-30364	286	26	statistics	statistic	NOUN
cjfa-30364	286	27	of	of	ADP
cjfa-30364	286	28	listed	list	VERB
cjfa-30364	286	29	industrial	industrial	ADJ
cjfa-30364	286	30	goods	good	NOUN
cjfa-30364	286	31	firms	firm	NOUN
cjfa-30364	286	32	investigated	investigate	VERB
cjfa-30364	286	33	in	in	ADP
cjfa-30364	286	34	the	the	DET
cjfa-30364	286	35	study	study	NOUN
cjfa-30364	286	36	.	.	PUNCT
cjfa-30364	287	1	the	the	DET
cjfa-30364	287	2	mean	mean	ADJ
cjfa-30364	287	3	value	value	NOUN
cjfa-30364	287	4	of	of	ADP
cjfa-30364	287	5	banks	bank	NOUN
cjfa-30364	287	6	’	’	PART
cjfa-30364	287	7	lending	lending	NOUN
cjfa-30364	287	8	decision	decision	NOUN
cjfa-30364	287	9	(	(	PUNCT
cjfa-30364	287	10	bld	bld	NOUN
cjfa-30364	287	11	)	)	PUNCT
cjfa-30364	287	12	as	as	SCONJ
cjfa-30364	287	13	proxied	proxie	VERB
cjfa-30364	287	14	by	by	ADP
cjfa-30364	287	15	total	total	ADJ
cjfa-30364	287	16	value	value	NOUN
cjfa-30364	287	17	of	of	ADP
cjfa-30364	287	18	bank	bank	NOUN
cjfa-30364	287	19	loans	loan	NOUN
cjfa-30364	287	20	stood	stand	VERB
cjfa-30364	287	21	at	at	ADP
cjfa-30364	287	22	n	n	PROPN
cjfa-30364	287	23	6,957,105,000	6,957,105,000	NUM
cjfa-30364	287	24	with	with	ADP
cjfa-30364	287	25	both	both	PRON
cjfa-30364	287	26	least	least	ADJ
cjfa-30364	287	27	and	and	CCONJ
cjfa-30364	287	28	extreme	extreme	ADJ
cjfa-30364	287	29	values	value	NOUN
cjfa-30364	287	30	of	of	ADP
cjfa-30364	287	31	n	n	PROPN
cjfa-30364	287	32	0	0	NUM
cjfa-30364	287	33	and	and	CCONJ
cjfa-30364	287	34	n	n	SYM
cjfa-30364	287	35	77,117,274,000	77,117,274,000	NUM
cjfa-30364	287	36	respectively	respectively	ADV
cjfa-30364	287	37	,	,	PUNCT
cjfa-30364	287	38	and	and	CCONJ
cjfa-30364	287	39	the	the	DET
cjfa-30364	287	40	standard	standard	ADJ
cjfa-30364	287	41	aberration	aberration	NOUN
cjfa-30364	287	42	of	of	ADP
cjfa-30364	287	43	n	n	PROPN
cjfa-30364	287	44	21,189,736,000	21,189,736,000	NUM
cjfa-30364	287	45	which	which	PRON
cjfa-30364	287	46	is	be	AUX
cjfa-30364	287	47	high	high	ADJ
cjfa-30364	287	48	and	and	CCONJ
cjfa-30364	287	49	above	above	ADP
cjfa-30364	287	50	the	the	DET
cjfa-30364	287	51	mean	mean	NOUN
cjfa-30364	287	52	,	,	PUNCT
cjfa-30364	287	53	suggesting	suggest	VERB
cjfa-30364	287	54	that	that	SCONJ
cjfa-30364	287	55	the	the	DET
cjfa-30364	287	56	volume	volume	NOUN
cjfa-30364	287	57	of	of	ADP
cjfa-30364	287	58	loan	loan	NOUN
cjfa-30364	287	59	given	give	VERB
cjfa-30364	287	60	by	by	ADP
cjfa-30364	287	61	commercial	commercial	ADJ
cjfa-30364	287	62	banks	bank	NOUN
cjfa-30364	287	63	is	be	AUX
cjfa-30364	287	64	not	not	PART
cjfa-30364	287	65	enough	enough	ADJ
cjfa-30364	287	66	.	.	PUNCT
cjfa-30364	288	1	similarly	similarly	ADV
cjfa-30364	288	2	,	,	PUNCT
cjfa-30364	288	3	the	the	DET
cjfa-30364	288	4	monetary	monetary	ADJ
cjfa-30364	288	5	value	value	NOUN
cjfa-30364	288	6	of	of	ADP
cjfa-30364	288	7	collateral	collateral	NOUN
cjfa-30364	288	8	(	(	PUNCT
cjfa-30364	288	9	mvc	mvc	NOUN
cjfa-30364	288	10	)	)	PUNCT
cjfa-30364	288	11	which	which	PRON
cjfa-30364	288	12	was	be	AUX
cjfa-30364	288	13	proxied	proxie	VERB
cjfa-30364	288	14	by	by	ADP
cjfa-30364	288	15	total	total	ADJ
cjfa-30364	288	16	value	value	NOUN
cjfa-30364	288	17	of	of	ADP
cjfa-30364	288	18	non	non	ADJ
cjfa-30364	288	19	-	-	ADJ
cjfa-30364	288	20	current	current	ADJ
cjfa-30364	288	21	assets	asset	NOUN
cjfa-30364	288	22	stood	stand	VERB
cjfa-30364	288	23	at	at	ADP
cjfa-30364	288	24	n	n	PROPN
cjfa-30364	288	25	72,008,152,000	72,008,152,000	NUM
cjfa-30364	288	26	with	with	ADP
cjfa-30364	288	27	least	least	ADJ
cjfa-30364	288	28	and	and	CCONJ
cjfa-30364	288	29	extreme	extreme	ADJ
cjfa-30364	288	30	values	value	NOUN
cjfa-30364	288	31	of	of	ADP
cjfa-30364	288	32	232774.0	232774.0	NUM
cjfa-30364	288	33	and	and	CCONJ
cjfa-30364	288	34	4.26e+08	4.26e+08	NUM
cjfa-30364	288	35	respectively	respectively	ADV
cjfa-30364	288	36	,	,	PUNCT
cjfa-30364	288	37	and	and	CCONJ
cjfa-30364	288	38	the	the	DET
cjfa-30364	288	39	standard	standard	ADJ
cjfa-30364	288	40	deviation	deviation	NOUN
cjfa-30364	288	41	of	of	ADP
cjfa-30364	288	42	1.42e+08	1.42e+08	NUM
cjfa-30364	288	43	which	which	PRON
cjfa-30364	288	44	is	be	AUX
cjfa-30364	288	45	high	high	ADJ
cjfa-30364	288	46	and	and	CCONJ
cjfa-30364	288	47	above	above	ADP
cjfa-30364	288	48	the	the	DET
cjfa-30364	288	49	mean	mean	NOUN
cjfa-30364	288	50	,	,	PUNCT
cjfa-30364	288	51	suggesting	suggest	VERB
cjfa-30364	288	52	that	that	SCONJ
cjfa-30364	288	53	(	(	PUNCT
cjfa-30364	288	54	mvc	mvc	NOUN
cjfa-30364	288	55	)	)	PUNCT
cjfa-30364	288	56	have	have	VERB
cjfa-30364	288	57	a	a	DET
cjfa-30364	288	58	wide	wide	ADJ
cjfa-30364	288	59	dispersion	dispersion	NOUN
cjfa-30364	288	60	from	from	ADP
cjfa-30364	288	61	the	the	DET
cjfa-30364	288	62	mean	mean	ADJ
cjfa-30364	288	63	values	value	NOUN
cjfa-30364	288	64	.	.	PUNCT
cjfa-30364	289	1	the	the	DET
cjfa-30364	289	2	mean	mean	ADJ
cjfa-30364	289	3	value	value	NOUN
cjfa-30364	289	4	of	of	ADP
cjfa-30364	289	5	profit	profit	NOUN
cjfa-30364	289	6	level	level	NOUN
cjfa-30364	289	7	(	(	PUNCT
cjfa-30364	289	8	pfl	pfl	PROPN
cjfa-30364	289	9	)	)	PUNCT
cjfa-30364	289	10	stood	stand	VERB
cjfa-30364	289	11	at	at	ADP
cjfa-30364	289	12	n	n	ADV
cjfa-30364	289	13	441,999,200	441,999,200	NUM
cjfa-30364	289	14	with	with	ADP
cjfa-30364	289	15	least	least	ADJ
cjfa-30364	289	16	and	and	CCONJ
cjfa-30364	289	17	extreme	extreme	ADJ
cjfa-30364	289	18	values	value	NOUN
cjfa-30364	289	19	of	of	ADP
cjfa-30364	289	20	(	(	PUNCT
cjfa-30364	289	21	n	n	PROPN
cjfa-30364	289	22	6,470,737,000	6,470,737,000	NUM
cjfa-30364	289	23	)	)	PUNCT
cjfa-30364	289	24	and	and	CCONJ
cjfa-30364	289	25	n	n	NUM
cjfa-30364	289	26	5,731,321,000	5,731,321,000	NUM
cjfa-30364	289	27	respectively	respectively	ADV
cjfa-30364	289	28	,	,	PUNCT
cjfa-30364	289	29	and	and	CCONJ
cjfa-30364	289	30	the	the	DET
cjfa-30364	289	31	standard	standard	ADJ
cjfa-30364	289	32	aberration	aberration	NOUN
cjfa-30364	289	33	of	of	ADP
cjfa-30364	289	34	n	n	PROPN
cjfa-30364	289	35	2,979,236,000	2,979,236,000	NUM
cjfa-30364	289	36	which	which	PRON
cjfa-30364	289	37	is	be	AUX
cjfa-30364	289	38	high	high	ADJ
cjfa-30364	289	39	and	and	CCONJ
cjfa-30364	289	40	above	above	ADP
cjfa-30364	289	41	the	the	DET
cjfa-30364	289	42	mean	mean	NOUN
cjfa-30364	289	43	,	,	PUNCT
cjfa-30364	289	44	suggests	suggest	VERB
cjfa-30364	289	45	that	that	SCONJ
cjfa-30364	289	46	the	the	DET
cjfa-30364	289	47	industry	industry	NOUN
cjfa-30364	289	48	investigated	investigate	VERB
cjfa-30364	289	49	rarely	rarely	ADV
cjfa-30364	289	50	make	make	VERB
cjfa-30364	289	51	good	good	ADJ
cjfa-30364	289	52	profit	profit	NOUN
cjfa-30364	289	53	.	.	PUNCT
cjfa-30364	290	1	finally	finally	ADV
cjfa-30364	290	2	,	,	PUNCT
cjfa-30364	290	3	corporate	corporate	ADJ
cjfa-30364	290	4	sustainability	sustainability	NOUN
cjfa-30364	290	5	disclosure	disclosure	NOUN
cjfa-30364	290	6	(	(	PUNCT
cjfa-30364	290	7	csd	csd	PROPN
cjfa-30364	290	8	)	)	PUNCT
cjfa-30364	290	9	which	which	PRON
cjfa-30364	290	10	was	be	AUX
cjfa-30364	290	11	proxied	proxie	VERB
cjfa-30364	290	12	by	by	ADP
cjfa-30364	290	13	gri	gri	PROPN
cjfa-30364	290	14	index	index	PROPN
cjfa-30364	290	15	had	have	VERB
cjfa-30364	290	16	a	a	DET
cjfa-30364	290	17	mean	mean	NOUN
cjfa-30364	290	18	of	of	ADP
cjfa-30364	290	19	0.385	0.385	NUM
cjfa-30364	290	20	,	,	PUNCT
cjfa-30364	290	21	that	that	PRON
cjfa-30364	290	22	is	be	AUX
cjfa-30364	290	23	about	about	ADV
cjfa-30364	290	24	38.5	38.5	NUM
cjfa-30364	290	25	%	%	NOUN
cjfa-30364	290	26	of	of	ADP
cjfa-30364	290	27	firms	firm	NOUN
cjfa-30364	290	28	investigated	investigate	VERB
cjfa-30364	290	29	disclose	disclose	VERB
cjfa-30364	290	30	,	,	PUNCT
cjfa-30364	290	31	economic	economic	ADJ
cjfa-30364	290	32	,	,	PUNCT
cjfa-30364	290	33	social	social	ADJ
cjfa-30364	290	34	and	and	CCONJ
cjfa-30364	290	35	environmental	environmental	ADJ
cjfa-30364	290	36	issues	issue	NOUN
cjfa-30364	290	37	in	in	ADP
cjfa-30364	290	38	their	their	PRON
cjfa-30364	290	39	annual	annual	ADJ
cjfa-30364	290	40	reports	report	NOUN
cjfa-30364	290	41	in	in	ADP
cjfa-30364	290	42	form	form	NOUN
cjfa-30364	290	43	of	of	ADP
cjfa-30364	290	44	quantitative	quantitative	ADJ
cjfa-30364	290	45	or	or	CCONJ
cjfa-30364	290	46	quantitative	quantitative	ADJ
cjfa-30364	290	47	reports	report	NOUN
cjfa-30364	290	48	.	.	PUNCT
cjfa-30364	291	1	the	the	DET
cjfa-30364	291	2	index	index	NOUN
cjfa-30364	291	3	had	have	VERB
cjfa-30364	291	4	an	an	DET
cjfa-30364	291	5	extreme	extreme	ADJ
cjfa-30364	291	6	value	value	NOUN
cjfa-30364	291	7	of	of	ADP
cjfa-30364	291	8	3	3	NUM
cjfa-30364	291	9	and	and	CCONJ
cjfa-30364	291	10	a	a	DET
cjfa-30364	291	11	least	least	ADJ
cjfa-30364	291	12	value	value	NOUN
cjfa-30364	291	13	of	of	ADP
cjfa-30364	291	14	0	0	NUM
cjfa-30364	291	15	.	.	PUNCT
cjfa-30364	292	1	also	also	ADV
cjfa-30364	292	2	,	,	PUNCT
cjfa-30364	292	3	the	the	DET
cjfa-30364	292	4	standard	standard	ADJ
cjfa-30364	292	5	aberration	aberration	NOUN
cjfa-30364	292	6	stood	stand	VERB
cjfa-30364	292	7	at	at	ADP
cjfa-30364	292	8	0.961	0.961	NUM
cjfa-30364	292	9	is	be	AUX
cjfa-30364	292	10	high	high	ADJ
cjfa-30364	292	11	and	and	CCONJ
cjfa-30364	292	12	above	above	ADP
cjfa-30364	292	13	the	the	DET
cjfa-30364	292	14	mean	mean	NOUN
cjfa-30364	292	15	suggesting	suggest	VERB
cjfa-30364	292	16	that	that	SCONJ
cjfa-30364	292	17	corporate	corporate	ADJ
cjfa-30364	292	18	sustainability	sustainability	NOUN
cjfa-30364	292	19	disclosure	disclosure	NOUN
cjfa-30364	292	20	among	among	ADP
cjfa-30364	292	21	firms	firm	NOUN
cjfa-30364	292	22	investigated	investigate	VERB
cjfa-30364	292	23	is	be	AUX
cjfa-30364	292	24	low	low	ADJ
cjfa-30364	292	25	.	.	PUNCT
cjfa-30364	293	1	hope	hope	PROPN
cjfa-30364	293	2	aifuwa	aifuwa	PROPN
cjfa-30364	293	3	,	,	PUNCT
cjfa-30364	293	4	musa	musa	PROPN
cjfa-30364	293	5	saidu	saidu	PROPN
cjfa-30364	293	6	,	,	PUNCT
cjfa-30364	293	7	osaruese	osaruese	ADJ
cjfa-30364	293	8	enehizena	enehizena	PROPN
cjfa-30364	293	9	,	,	PUNCT
cjfa-30364	293	10	albert	albert	PROPN
cjfa-30364	293	11	osazevbaru80	osazevbaru80	ADJ
cjfa-30364	293	12	figure	figure	NOUN
cjfa-30364	293	13	2	2	NUM
cjfa-30364	293	14	.	.	NOUN
cjfa-30364	293	15	histogram	histogram	NOUN
cjfa-30364	293	16	normality	normality	NOUN
cjfa-30364	293	17	graph	graph	NOUN
cjfa-30364	293	18	figure	figure	NOUN
cjfa-30364	293	19	2	2	NUM
cjfa-30364	293	20	.	.	NOUN
cjfa-30364	293	21	histogram	histogram	NOUN
cjfa-30364	293	22	normality	normality	NOUN
cjfa-30364	293	23	graph	graph	NOUN
cjfa-30364	293	24	0	0	NUM
cjfa-30364	293	25	1	1	NUM
cjfa-30364	293	26	2	2	NUM
cjfa-30364	293	27	3	3	NUM
cjfa-30364	293	28	4	4	NUM
cjfa-30364	293	29	5	5	NUM
cjfa-30364	293	30	6	6	NUM
cjfa-30364	293	31	-9999950	-9999950	PROPN
cjfa-30364	293	32	50.0000	50.0000	NUM
cjfa-30364	293	33	1.0e+07	1.0e+07	NUM
cjfa-30364	293	34	2.0e+07	2.0e+07	NUM
cjfa-30364	293	35	series	series	PROPN
cjfa-30364	293	36	:	:	PUNCT
cjfa-30364	293	37	residuals	residual	NOUN
cjfa-30364	293	38	sample	sample	NOUN
cjfa-30364	293	39	1	1	NUM
cjfa-30364	293	40	13	13	NUM
cjfa-30364	293	41	observations	observation	NOUN
cjfa-30364	293	42	13	13	NUM
cjfa-30364	293	43	mean	mean	NOUN
cjfa-30364	293	44	855481.2	855481.2	NUM
cjfa-30364	293	45	median	median	NOUN
cjfa-30364	293	46	741956.7	741956.7	NUM
cjfa-30364	293	47	maximum	maximum	ADJ
cjfa-30364	293	48	18801018	18801018	NUM
cjfa-30364	293	49	minimum	minimum	NOUN
cjfa-30364	293	50	-13244622	-13244622	INTJ
cjfa-30364	293	51	std	std	PROPN
cjfa-30364	293	52	.	.	PUNCT
cjfa-30364	293	53	dev	dev	PROPN
cjfa-30364	293	54	.	.	PROPN
cjfa-30364	294	1	7869553	7869553	NUM
cjfa-30364	294	2	.	.	PUNCT
cjfa-30364	295	1	skewness	skewness	NOUN
cjfa-30364	295	2	0.509771	0.509771	NUM
cjfa-30364	295	3	kurtosis	kurtosis	NOUN
cjfa-30364	295	4	3.888320	3.888320	NUM
cjfa-30364	295	5	jarque	jarque	NOUN
cjfa-30364	295	6	-	-	PUNCT
cjfa-30364	295	7	bera	bera	NOUN
cjfa-30364	295	8	0.990480	0.990480	NUM
cjfa-30364	295	9	probability	probability	NOUN
cjfa-30364	295	10	0.609425	0.609425	NUM
cjfa-30364	295	11	source	source	NOUN
cjfa-30364	295	12	:	:	PUNCT
cjfa-30364	295	13	authors	author	NOUN
cjfa-30364	295	14	'	'	PART
cjfa-30364	295	15	computation	computation	NOUN
cjfa-30364	295	16	using	use	VERB
cjfa-30364	295	17	eviews	eviews	PROPN
cjfa-30364	295	18	8	8	NUM
cjfa-30364	295	19	,	,	PUNCT
cjfa-30364	295	20	2019	2019	NUM
cjfa-30364	295	21	.	.	PUNCT
cjfa-30364	296	1	figure	figure	NOUN
cjfa-30364	296	2	2	2	NUM
cjfa-30364	296	3	above	above	ADP
cjfa-30364	296	4	visibly	visibly	ADV
cjfa-30364	296	5	shows	show	VERB
cjfa-30364	296	6	the	the	DET
cjfa-30364	296	7	normality	normality	NOUN
cjfa-30364	296	8	distribution	distribution	NOUN
cjfa-30364	296	9	in	in	ADP
cjfa-30364	296	10	the	the	DET
cjfa-30364	296	11	series	series	NOUN
cjfa-30364	296	12	.	.	PUNCT
cjfa-30364	297	1	the	the	DET
cjfa-30364	297	2	series	series	NOUN
cjfa-30364	297	3	skewness	skewness	NOUN
cjfa-30364	297	4	and	and	CCONJ
cjfa-30364	297	5	kurtosis	kurtosis	NOUN
cjfa-30364	297	6	were	be	AUX
cjfa-30364	297	7	close	close	ADJ
cjfa-30364	297	8	to	to	ADP
cjfa-30364	297	9	the	the	DET
cjfa-30364	297	10	recommended	recommend	VERB
cjfa-30364	297	11	value	value	NOUN
cjfa-30364	297	12	of	of	ADP
cjfa-30364	297	13	0	0	NUM
cjfa-30364	297	14	and	and	CCONJ
cjfa-30364	297	15	3	3	NUM
cjfa-30364	297	16	respectively	respectively	ADV
cjfa-30364	297	17	for	for	ADP
cjfa-30364	297	18	a	a	DET
cjfa-30364	297	19	normal	normal	ADJ
cjfa-30364	297	20	distribution	distribution	NOUN
cjfa-30364	297	21	(	(	PUNCT
cjfa-30364	297	22	wooldridge	wooldridge	PROPN
cjfa-30364	297	23	,	,	PUNCT
cjfa-30364	297	24	2012	2012	NUM
cjfa-30364	297	25	)	)	PUNCT
cjfa-30364	297	26	.	.	PUNCT
cjfa-30364	298	1	peck	peck	VERB
cjfa-30364	298	2	,	,	PUNCT
cjfa-30364	298	3	olsen	olsen	NOUN
cjfa-30364	298	4	and	and	CCONJ
cjfa-30364	298	5	devore	devore	PROPN
cjfa-30364	298	6	(	(	PUNCT
cjfa-30364	298	7	2008	2008	NUM
cjfa-30364	298	8	)	)	PUNCT
cjfa-30364	298	9	posited	posit	VERB
cjfa-30364	298	10	that	that	SCONJ
cjfa-30364	298	11	skewness	skewness	NOUN
cjfa-30364	298	12	and	and	CCONJ
cjfa-30364	298	13	kurtosis	kurtosis	VERB
cjfa-30364	298	14	value	value	NOUN
cjfa-30364	298	15	range	range	NOUN
cjfa-30364	298	16	of	of	ADP
cjfa-30364	298	17	-3	-3	PUNCT
cjfa-30364	298	18	to	to	ADP
cjfa-30364	298	19	+3	+3	PROPN
cjfa-30364	298	20	could	could	AUX
cjfa-30364	298	21	be	be	AUX
cjfa-30364	298	22	deemed	deem	VERB
cjfa-30364	298	23	for	for	SCONJ
cjfa-30364	298	24	a	a	DET
cjfa-30364	298	25	series	series	NOUN
cjfa-30364	298	26	to	to	PART
cjfa-30364	298	27	be	be	AUX
cjfa-30364	298	28	normally	normally	ADV
cjfa-30364	298	29	distributed	distribute	VERB
cjfa-30364	298	30	.	.	PUNCT
cjfa-30364	299	1	be	be	AUX
cjfa-30364	299	2	that	that	SCONJ
cjfa-30364	299	3	as	as	SCONJ
cjfa-30364	299	4	it	it	PRON
cjfa-30364	299	5	may	may	AUX
cjfa-30364	299	6	,	,	PUNCT
cjfa-30364	299	7	our	our	PRON
cjfa-30364	299	8	skewness	skewness	NOUN
cjfa-30364	299	9	value	value	NOUN
cjfa-30364	299	10	was	be	AUX
cjfa-30364	299	11	at	at	ADP
cjfa-30364	299	12	the	the	DET
cjfa-30364	299	13	centre	centre	NOUN
cjfa-30364	299	14	and	and	CCONJ
cjfa-30364	299	15	our	our	PRON
cjfa-30364	299	16	kurtosis	kurtosis	NOUN
cjfa-30364	299	17	was	be	AUX
cjfa-30364	299	18	mesokurtic	mesokurtic	ADJ
cjfa-30364	299	19	.	.	PUNCT
cjfa-30364	300	1	this	this	PRON
cjfa-30364	300	2	indicates	indicate	VERB
cjfa-30364	300	3	that	that	SCONJ
cjfa-30364	300	4	our	our	PRON
cjfa-30364	300	5	data	datum	NOUN
cjfa-30364	300	6	did	do	AUX
cjfa-30364	300	7	fit	fit	VERB
cjfa-30364	300	8	into	into	ADP
cjfa-30364	300	9	a	a	DET
cjfa-30364	300	10	normal	normal	ADJ
cjfa-30364	300	11	bell	bell	NOUN
cjfa-30364	300	12	-	-	PUNCT
cjfa-30364	300	13	curve	curve	NOUN
cjfa-30364	300	14	.	.	PUNCT
cjfa-30364	301	1	the	the	DET
cjfa-30364	301	2	jarque	jarque	NOUN
cjfa-30364	301	3	-	-	PUNCT
cjfa-30364	301	4	bera	bera	NOUN
cjfa-30364	301	5	test	test	NOUN
cjfa-30364	301	6	value	value	NOUN
cjfa-30364	301	7	of	of	ADP
cjfa-30364	301	8	0.99	0.99	NUM
cjfa-30364	301	9	indicated	indicate	VERB
cjfa-30364	301	10	an	an	DET
cjfa-30364	301	11	insignificant	insignificant	ADJ
cjfa-30364	301	12	departure	departure	NOUN
cjfa-30364	301	13	from	from	ADP
cjfa-30364	301	14	normality	normality	NOUN
cjfa-30364	301	15	in	in	ADP
cjfa-30364	301	16	the	the	DET
cjfa-30364	301	17	series	series	NOUN
cjfa-30364	301	18	at	at	ADP
cjfa-30364	301	19	5	5	NUM
cjfa-30364	301	20	%	%	NOUN
cjfa-30364	301	21	level	level	NOUN
cjfa-30364	301	22	of	of	ADP
cjfa-30364	301	23	significance	significance	NOUN
cjfa-30364	301	24	.	.	PUNCT
cjfa-30364	302	1	this	this	PRON
cjfa-30364	302	2	simply	simply	ADV
cjfa-30364	302	3	implies	imply	VERB
cjfa-30364	302	4	that	that	SCONJ
cjfa-30364	302	5	our	our	PRON
cjfa-30364	302	6	data	datum	NOUN
cjfa-30364	302	7	satisfy	satisfy	VERB
cjfa-30364	302	8	the	the	DET
cjfa-30364	302	9	normality	normality	NOUN
cjfa-30364	302	10	assumption	assumption	NOUN
cjfa-30364	302	11	(	(	PUNCT
cjfa-30364	302	12	see	see	INTJ
cjfa-30364	302	13	,	,	PUNCT
cjfa-30364	302	14	mawutor	mawutor	NOUN
cjfa-30364	302	15	,	,	PUNCT
cjfa-30364	302	16	enofe	enofe	ADJ
cjfa-30364	302	17	,	,	PUNCT
cjfa-30364	302	18	embele	embele	PROPN
cjfa-30364	302	19	,	,	PUNCT
cjfa-30364	302	20	ndu	ndu	PROPN
cjfa-30364	302	21	&	&	CCONJ
cjfa-30364	302	22	awodola	awodola	PROPN
cjfa-30364	302	23	,	,	PUNCT
cjfa-30364	302	24	2019	2019	NUM
cjfa-30364	302	25	)	)	PUNCT
cjfa-30364	302	26	.	.	PUNCT
cjfa-30364	303	1	table	table	NOUN
cjfa-30364	304	1	3	3	NUM
cjfa-30364	304	2	.	.	PUNCT
cjfa-30364	304	3	correlation	correlation	NOUN
cjfa-30364	304	4	matrix	matrix	NOUN
cjfa-30364	304	5	variables	variable	NOUN
cjfa-30364	304	6	bld	bld	PROPN
cjfa-30364	304	7	mvc	mvc	NOUN
cjfa-30364	304	8	pfl	pfl	PROPN
cjfa-30364	304	9	csd	csd	PROPN
cjfa-30364	304	10	bld	bld	PROPN
cjfa-30364	304	11	1.000000	1.000000	NUM
cjfa-30364	304	12	mvc	mvc	NOUN
cjfa-30364	304	13	0.764764	0.764764	NUM
cjfa-30364	304	14	1.000000	1.000000	NUM
cjfa-30364	304	15	pfl	pfl	NOUN
cjfa-30364	304	16	-0.721124	-0.721124	PROPN
cjfa-30364	304	17	-0.288577	-0.288577	PROPN
cjfa-30364	305	1	1.000000	1.000000	NUM
cjfa-30364	305	2	csd	csd	NOUN
cjfa-30364	305	3	-0.137221	-0.137221	NOUN
cjfa-30364	305	4	-0.216694	-0.216694	PUNCT
cjfa-30364	306	1	0.138540	0.138540	NUM
cjfa-30364	306	2	1.000000	1.000000	NUM
cjfa-30364	306	3	source	source	NOUN
cjfa-30364	306	4	:	:	PUNCT
cjfa-30364	306	5	authors	author	NOUN
cjfa-30364	306	6	'	'	PART
cjfa-30364	306	7	compilation	compilation	NOUN
cjfa-30364	306	8	,	,	PUNCT
cjfa-30364	306	9	2019	2019	NUM
cjfa-30364	306	10	.	.	PUNCT
cjfa-30364	307	1	the	the	DET
cjfa-30364	307	2	results	result	NOUN
cjfa-30364	307	3	of	of	ADP
cjfa-30364	307	4	the	the	DET
cjfa-30364	307	5	correlation	correlation	NOUN
cjfa-30364	307	6	analysis	analysis	NOUN
cjfa-30364	307	7	are	be	AUX
cjfa-30364	307	8	presented	present	VERB
cjfa-30364	307	9	in	in	ADP
cjfa-30364	307	10	table	table	NOUN
cjfa-30364	307	11	3	3	NUM
cjfa-30364	307	12	.	.	PUNCT
cjfa-30364	308	1	the	the	DET
cjfa-30364	308	2	correlation	correlation	NOUN
cjfa-30364	308	3	coefficients	coefficient	NOUN
cjfa-30364	308	4	are	be	AUX
cjfa-30364	308	5	mixed	mix	VERB
cjfa-30364	308	6	with	with	ADP
cjfa-30364	308	7	some	some	DET
cjfa-30364	308	8	variables	variable	NOUN
cjfa-30364	308	9	reporting	report	VERB
cjfa-30364	308	10	positive	positive	ADJ
cjfa-30364	308	11	coefficients	coefficient	NOUN
cjfa-30364	308	12	.	.	PUNCT
cjfa-30364	309	1	monetary	monetary	ADJ
cjfa-30364	309	2	value	value	NOUN
cjfa-30364	309	3	of	of	ADP
cjfa-30364	309	4	collateral	collateral	NOUN
cjfa-30364	309	5	and	and	CCONJ
cjfa-30364	309	6	bank	bank	NOUN
cjfa-30364	309	7	lending	lending	NOUN
cjfa-30364	309	8	decisions	decision	NOUN
cjfa-30364	309	9	(	(	PUNCT
cjfa-30364	309	10	0.765	0.765	NUM
cjfa-30364	309	11	)	)	PUNCT
cjfa-30364	309	12	;	;	PUNCT
cjfa-30364	309	13	profit	profit	NOUN
cjfa-30364	309	14	level	level	NOUN
cjfa-30364	309	15	and	and	CCONJ
cjfa-30364	309	16	bank	bank	NOUN
cjfa-30364	309	17	lending	lending	NOUN
cjfa-30364	309	18	decisions	decision	NOUN
cjfa-30364	309	19	(	(	PUNCT
cjfa-30364	309	20	-0.721	-0.721	NUM
cjfa-30364	309	21	)	)	PUNCT
cjfa-30364	309	22	;	;	PUNCT
cjfa-30364	309	23	corporate	corporate	ADJ
cjfa-30364	309	24	sustainability	sustainability	NOUN
cjfa-30364	309	25	disclosure	disclosure	NOUN
cjfa-30364	309	26	and	and	CCONJ
cjfa-30364	309	27	bank	bank	NOUN
cjfa-30364	309	28	lending	lending	NOUN
cjfa-30364	309	29	decisions	decision	NOUN
cjfa-30364	309	30	(	(	PUNCT
cjfa-30364	309	31	-0.137).the	-0.137).the	PUNCT
cjfa-30364	309	32	strength	strength	NOUN
cjfa-30364	309	33	of	of	ADP
cjfa-30364	309	34	the	the	DET
cjfa-30364	309	35	relationship	relationship	NOUN
cjfa-30364	309	36	between	between	ADP
cjfa-30364	309	37	variables	variable	NOUN
cjfa-30364	309	38	measured	measure	VERB
cjfa-30364	309	39	by	by	ADP
cjfa-30364	309	40	the	the	DET
cjfa-30364	309	41	pearson	pearson	PROPN
cjfa-30364	309	42	product	product	PROPN
cjfa-30364	309	43	moment	moment	NOUN
cjfa-30364	309	44	correlation	correlation	NOUN
cjfa-30364	309	45	exposed	expose	VERB
cjfa-30364	309	46	that	that	SCONJ
cjfa-30364	309	47	the	the	DET
cjfa-30364	309	48	association	association	NOUN
cjfa-30364	309	49	amongst	amongst	ADP
cjfa-30364	309	50	the	the	DET
cjfa-30364	309	51	variables	variable	NOUN
cjfa-30364	309	52	is	be	AUX
cjfa-30364	309	53	relatively	relatively	ADV
cjfa-30364	309	54	large	large	ADJ
cjfa-30364	309	55	but	but	CCONJ
cjfa-30364	309	56	were	be	AUX
cjfa-30364	309	57	s	s	NOUN
cjfa-30364	309	58	o	o	NOUN
cjfa-30364	309	59	u	u	NOUN
cjfa-30364	309	60	r	r	NOUN
cjfa-30364	309	61	c	c	NOUN
cjfa-30364	309	62	e	e	NOUN
cjfa-30364	309	63	:	:	PUNCT
cjfa-30364	309	64	authors	author	NOUN
cjfa-30364	309	65	’	'	PUNCT
cjfa-30364	309	66	computation	computation	NOUN
cjfa-30364	309	67	using	use	VERB
cjfa-30364	309	68	eviews	eviews	PROPN
cjfa-30364	309	69	8	8	NUM
cjfa-30364	309	70	,	,	PUNCT
cjfa-30364	309	71	2019	2019	NUM
cjfa-30364	309	72	.	.	PUNCT
cjfa-30364	310	1	figure	figure	NOUN
cjfa-30364	310	2	2	2	NUM
cjfa-30364	310	3	above	above	ADP
cjfa-30364	310	4	visibly	visibly	ADV
cjfa-30364	310	5	shows	show	VERB
cjfa-30364	310	6	the	the	DET
cjfa-30364	310	7	normality	normality	NOUN
cjfa-30364	310	8	distribution	distribution	NOUN
cjfa-30364	310	9	in	in	ADP
cjfa-30364	310	10	the	the	DET
cjfa-30364	310	11	series	series	NOUN
cjfa-30364	310	12	.	.	PUNCT
cjfa-30364	311	1	the	the	DET
cjfa-30364	311	2	series	series	NOUN
cjfa-30364	311	3	skewness	skewness	NOUN
cjfa-30364	311	4	and	and	CCONJ
cjfa-30364	311	5	kurtosis	kurtosis	NOUN
cjfa-30364	311	6	were	be	AUX
cjfa-30364	311	7	close	close	ADJ
cjfa-30364	311	8	to	to	ADP
cjfa-30364	311	9	the	the	DET
cjfa-30364	311	10	recommended	recommend	VERB
cjfa-30364	311	11	value	value	NOUN
cjfa-30364	311	12	of	of	ADP
cjfa-30364	311	13	0	0	NUM
cjfa-30364	311	14	and	and	CCONJ
cjfa-30364	311	15	3	3	NUM
cjfa-30364	311	16	respectively	respectively	ADV
cjfa-30364	311	17	for	for	ADP
cjfa-30364	311	18	a	a	DET
cjfa-30364	311	19	normal	normal	ADJ
cjfa-30364	311	20	distribution	distribution	NOUN
cjfa-30364	311	21	(	(	PUNCT
cjfa-30364	311	22	wooldridge	wooldridge	PROPN
cjfa-30364	311	23	,	,	PUNCT
cjfa-30364	311	24	2012	2012	NUM
cjfa-30364	311	25	)	)	PUNCT
cjfa-30364	311	26	.	.	PUNCT
cjfa-30364	312	1	peck	peck	VERB
cjfa-30364	312	2	,	,	PUNCT
cjfa-30364	312	3	olsen	olsen	NOUN
cjfa-30364	312	4	and	and	CCONJ
cjfa-30364	312	5	devore	devore	PROPN
cjfa-30364	312	6	(	(	PUNCT
cjfa-30364	312	7	2008	2008	NUM
cjfa-30364	312	8	)	)	PUNCT
cjfa-30364	312	9	posited	posit	VERB
cjfa-30364	312	10	that	that	SCONJ
cjfa-30364	312	11	skewness	skewness	NOUN
cjfa-30364	312	12	and	and	CCONJ
cjfa-30364	312	13	kurtosis	kurtosis	VERB
cjfa-30364	312	14	value	value	NOUN
cjfa-30364	312	15	range	range	NOUN
cjfa-30364	312	16	of	of	ADP
cjfa-30364	312	17	-3	-3	PUNCT
cjfa-30364	312	18	to	to	ADP
cjfa-30364	312	19	+3	+3	PROPN
cjfa-30364	312	20	could	could	AUX
cjfa-30364	312	21	be	be	AUX
cjfa-30364	312	22	deemed	deem	VERB
cjfa-30364	312	23	for	for	SCONJ
cjfa-30364	312	24	a	a	DET
cjfa-30364	312	25	series	series	NOUN
cjfa-30364	312	26	to	to	PART
cjfa-30364	312	27	be	be	AUX
cjfa-30364	312	28	normally	normally	ADV
cjfa-30364	312	29	distributed	distribute	VERB
cjfa-30364	312	30	.	.	PUNCT
cjfa-30364	313	1	be	be	AUX
cjfa-30364	313	2	that	that	SCONJ
cjfa-30364	313	3	as	as	SCONJ
cjfa-30364	313	4	it	it	PRON
cjfa-30364	313	5	may	may	AUX
cjfa-30364	313	6	,	,	PUNCT
cjfa-30364	313	7	our	our	PRON
cjfa-30364	313	8	skewness	skewness	NOUN
cjfa-30364	313	9	value	value	NOUN
cjfa-30364	313	10	was	be	AUX
cjfa-30364	313	11	at	at	ADP
cjfa-30364	313	12	the	the	DET
cjfa-30364	313	13	centre	centre	NOUN
cjfa-30364	313	14	and	and	CCONJ
cjfa-30364	313	15	our	our	PRON
cjfa-30364	313	16	kurtosis	kurtosis	NOUN
cjfa-30364	313	17	was	be	AUX
cjfa-30364	313	18	mesokurtic	mesokurtic	ADJ
cjfa-30364	313	19	.	.	PUNCT
cjfa-30364	314	1	this	this	PRON
cjfa-30364	314	2	indicates	indicate	VERB
cjfa-30364	314	3	that	that	SCONJ
cjfa-30364	314	4	our	our	PRON
cjfa-30364	314	5	data	datum	NOUN
cjfa-30364	314	6	did	do	AUX
cjfa-30364	314	7	fit	fit	VERB
cjfa-30364	314	8	into	into	ADP
cjfa-30364	314	9	a	a	DET
cjfa-30364	314	10	normal	normal	ADJ
cjfa-30364	314	11	bell	bell	NOUN
cjfa-30364	314	12	-	-	PUNCT
cjfa-30364	314	13	curve	curve	NOUN
cjfa-30364	314	14	.	.	PUNCT
cjfa-30364	315	1	the	the	DET
cjfa-30364	315	2	jarque	jarque	NOUN
cjfa-30364	315	3	-	-	PUNCT
cjfa-30364	315	4	bera	bera	NOUN
cjfa-30364	315	5	test	test	NOUN
cjfa-30364	315	6	value	value	NOUN
cjfa-30364	315	7	of	of	ADP
cjfa-30364	315	8	0.99	0.99	NUM
cjfa-30364	315	9	indicated	indicate	VERB
cjfa-30364	315	10	an	an	DET
cjfa-30364	315	11	insignificant	insignificant	ADJ
cjfa-30364	315	12	departure	departure	NOUN
cjfa-30364	315	13	from	from	ADP
cjfa-30364	315	14	normality	normality	NOUN
cjfa-30364	315	15	in	in	ADP
cjfa-30364	315	16	the	the	DET
cjfa-30364	315	17	series	series	NOUN
cjfa-30364	315	18	at	at	ADP
cjfa-30364	315	19	5	5	NUM
cjfa-30364	315	20	%	%	NOUN
cjfa-30364	315	21	level	level	NOUN
cjfa-30364	315	22	of	of	ADP
cjfa-30364	315	23	significance	significance	NOUN
cjfa-30364	315	24	.	.	PUNCT
cjfa-30364	316	1	this	this	PRON
cjfa-30364	316	2	simply	simply	ADV
cjfa-30364	316	3	implies	imply	VERB
cjfa-30364	316	4	that	that	SCONJ
cjfa-30364	316	5	our	our	PRON
cjfa-30364	316	6	data	datum	NOUN
cjfa-30364	316	7	satisfy	satisfy	VERB
cjfa-30364	316	8	the	the	DET
cjfa-30364	316	9	normality	normality	NOUN
cjfa-30364	316	10	assumption	assumption	NOUN
cjfa-30364	316	11	(	(	PUNCT
cjfa-30364	316	12	see	see	INTJ
cjfa-30364	316	13	,	,	PUNCT
cjfa-30364	316	14	mawutor	mawutor	NOUN
cjfa-30364	316	15	,	,	PUNCT
cjfa-30364	316	16	enofe	enofe	ADJ
cjfa-30364	316	17	,	,	PUNCT
cjfa-30364	316	18	embele	embele	PROPN
cjfa-30364	316	19	,	,	PUNCT
cjfa-30364	316	20	ndu	ndu	PROPN
cjfa-30364	316	21	&	&	CCONJ
cjfa-30364	316	22	awodola	awodola	PROPN
cjfa-30364	316	23	,	,	PUNCT
cjfa-30364	316	24	2019	2019	NUM
cjfa-30364	316	25	)	)	PUNCT
cjfa-30364	316	26	.	.	PUNCT
cjfa-30364	317	1	table	table	NOUN
cjfa-30364	318	1	3	3	NUM
cjfa-30364	318	2	.	.	PUNCT
cjfa-30364	318	3	correlation	correlation	NOUN
cjfa-30364	318	4	matrix	matrix	NOUN
cjfa-30364	318	5	variables	variable	NOUN
cjfa-30364	318	6	bld	bld	PROPN
cjfa-30364	318	7	mvc	mvc	NOUN
cjfa-30364	318	8	pfl	pfl	PROPN
cjfa-30364	318	9	csd	csd	PROPN
cjfa-30364	318	10	bld	bld	PROPN
cjfa-30364	318	11	1.000000	1.000000	NUM
cjfa-30364	318	12	mvc	mvc	NOUN
cjfa-30364	318	13	0.764764	0.764764	NUM
cjfa-30364	318	14	1.000000	1.000000	NUM
cjfa-30364	318	15	pfl	pfl	NOUN
cjfa-30364	318	16	-0.721124	-0.721124	PROPN
cjfa-30364	318	17	-0.288577	-0.288577	PROPN
cjfa-30364	319	1	1.000000	1.000000	NUM
cjfa-30364	319	2	csd	csd	NOUN
cjfa-30364	319	3	-0.137221	-0.137221	NOUN
cjfa-30364	319	4	-0.216694	-0.216694	PUNCT
cjfa-30364	320	1	0.138540	0.138540	NUM
cjfa-30364	321	1	1.000000	1.000000	NUM
cjfa-30364	321	2	s	s	NOUN
cjfa-30364	321	3	o	o	NOUN
cjfa-30364	321	4	u	u	NOUN
cjfa-30364	321	5	r	r	NOUN
cjfa-30364	321	6	c	c	NOUN
cjfa-30364	321	7	e	e	NOUN
cjfa-30364	321	8	:	:	PUNCT
cjfa-30364	321	9	authors	author	NOUN
cjfa-30364	321	10	’	’	PART
cjfa-30364	321	11	compilation	compilation	NOUN
cjfa-30364	321	12	,	,	PUNCT
cjfa-30364	321	13	2019	2019	NUM
cjfa-30364	321	14	.	.	PUNCT
cjfa-30364	322	1	accounting	account	VERB
cjfa-30364	322	2	information	information	NOUN
cjfa-30364	322	3	and	and	CCONJ
cjfa-30364	322	4	lending	lending	NOUN
cjfa-30364	322	5	decision	decision	NOUN
cjfa-30364	322	6	…	…	PUNCT
cjfa-30364	322	7	81	81	NUM
cjfa-30364	322	8	the	the	DET
cjfa-30364	322	9	results	result	NOUN
cjfa-30364	322	10	of	of	ADP
cjfa-30364	322	11	the	the	DET
cjfa-30364	322	12	correlation	correlation	NOUN
cjfa-30364	322	13	analysis	analysis	NOUN
cjfa-30364	322	14	are	be	AUX
cjfa-30364	322	15	presented	present	VERB
cjfa-30364	322	16	in	in	ADP
cjfa-30364	322	17	table	table	NOUN
cjfa-30364	322	18	3	3	NUM
cjfa-30364	322	19	.	.	PUNCT
cjfa-30364	323	1	the	the	DET
cjfa-30364	323	2	correlation	correlation	NOUN
cjfa-30364	323	3	coefficients	coefficient	NOUN
cjfa-30364	323	4	are	be	AUX
cjfa-30364	323	5	mixed	mix	VERB
cjfa-30364	323	6	with	with	ADP
cjfa-30364	323	7	some	some	DET
cjfa-30364	323	8	variables	variable	NOUN
cjfa-30364	323	9	reporting	report	VERB
cjfa-30364	323	10	positive	positive	ADJ
cjfa-30364	323	11	coefficients	coefficient	NOUN
cjfa-30364	323	12	.	.	PUNCT
cjfa-30364	324	1	monetary	monetary	ADJ
cjfa-30364	324	2	value	value	NOUN
cjfa-30364	324	3	of	of	ADP
cjfa-30364	324	4	collateral	collateral	NOUN
cjfa-30364	324	5	and	and	CCONJ
cjfa-30364	324	6	bank	bank	NOUN
cjfa-30364	324	7	lending	lending	NOUN
cjfa-30364	324	8	decisions	decision	NOUN
cjfa-30364	324	9	(	(	PUNCT
cjfa-30364	324	10	0.765	0.765	NUM
cjfa-30364	324	11	)	)	PUNCT
cjfa-30364	324	12	;	;	PUNCT
cjfa-30364	324	13	profit	profit	NOUN
cjfa-30364	324	14	level	level	NOUN
cjfa-30364	324	15	and	and	CCONJ
cjfa-30364	324	16	bank	bank	NOUN
cjfa-30364	324	17	lending	lending	NOUN
cjfa-30364	324	18	decisions	decision	NOUN
cjfa-30364	324	19	(	(	PUNCT
cjfa-30364	324	20	-0.721	-0.721	NUM
cjfa-30364	324	21	)	)	PUNCT
cjfa-30364	324	22	;	;	PUNCT
cjfa-30364	324	23	corporate	corporate	ADJ
cjfa-30364	324	24	sustainability	sustainability	NOUN
cjfa-30364	324	25	disclosure	disclosure	NOUN
cjfa-30364	324	26	and	and	CCONJ
cjfa-30364	324	27	bank	bank	NOUN
cjfa-30364	324	28	lending	lending	NOUN
cjfa-30364	324	29	decisions	decision	NOUN
cjfa-30364	324	30	(	(	PUNCT
cjfa-30364	324	31	-0.137	-0.137	NOUN
cjfa-30364	324	32	)	)	PUNCT
cjfa-30364	324	33	.	.	PUNCT
cjfa-30364	325	1	the	the	DET
cjfa-30364	325	2	strength	strength	NOUN
cjfa-30364	325	3	of	of	ADP
cjfa-30364	325	4	the	the	DET
cjfa-30364	325	5	relationship	relationship	NOUN
cjfa-30364	325	6	between	between	ADP
cjfa-30364	325	7	variables	variable	NOUN
cjfa-30364	325	8	measured	measure	VERB
cjfa-30364	325	9	by	by	ADP
cjfa-30364	325	10	the	the	DET
cjfa-30364	325	11	pearson	pearson	PROPN
cjfa-30364	325	12	product	product	PROPN
cjfa-30364	325	13	moment	moment	NOUN
cjfa-30364	325	14	correlation	correlation	NOUN
cjfa-30364	325	15	exposed	expose	VERB
cjfa-30364	325	16	that	that	SCONJ
cjfa-30364	325	17	the	the	DET
cjfa-30364	325	18	association	association	NOUN
cjfa-30364	325	19	amongst	amongst	ADP
cjfa-30364	325	20	the	the	DET
cjfa-30364	325	21	variables	variable	NOUN
cjfa-30364	325	22	is	be	AUX
cjfa-30364	325	23	relatively	relatively	ADV
cjfa-30364	325	24	large	large	ADJ
cjfa-30364	325	25	but	but	CCONJ
cjfa-30364	325	26	were	be	AUX
cjfa-30364	325	27	below	below	ADP
cjfa-30364	325	28	the	the	DET
cjfa-30364	325	29	threshold	threshold	NOUN
cjfa-30364	325	30	of	of	ADP
cjfa-30364	325	31	0.80	0.80	NUM
cjfa-30364	325	32	,	,	PUNCT
cjfa-30364	325	33	suggesting	suggest	VERB
cjfa-30364	325	34	the	the	DET
cjfa-30364	325	35	absence	absence	NOUN
cjfa-30364	325	36	of	of	ADP
cjfa-30364	325	37	the	the	DET
cjfa-30364	325	38	problem	problem	NOUN
cjfa-30364	325	39	of	of	ADP
cjfa-30364	325	40	multicollinearity	multicollinearity	NOUN
cjfa-30364	325	41	in	in	ADP
cjfa-30364	325	42	the	the	DET
cjfa-30364	325	43	predictor	predictor	NOUN
cjfa-30364	325	44	variables	variable	NOUN
cjfa-30364	325	45	(	(	PUNCT
cjfa-30364	325	46	aifuwa	aifuwa	PROPN
cjfa-30364	325	47	&	&	CCONJ
cjfa-30364	325	48	embele	embele	PROPN
cjfa-30364	325	49	,	,	PUNCT
cjfa-30364	325	50	2019	2019	NUM
cjfa-30364	325	51	;	;	PUNCT
cjfa-30364	325	52	saidu	saidu	PROPN
cjfa-30364	325	53	&	&	CCONJ
cjfa-30364	325	54	aifuwa	aifuwa	PROPN
cjfa-30364	325	55	,	,	PUNCT
cjfa-30364	325	56	2020	2020	NUM
cjfa-30364	325	57	;	;	PUNCT
cjfa-30364	325	58	studenmund	studenmund	NOUN
cjfa-30364	325	59	,	,	PUNCT
cjfa-30364	325	60	2000	2000	NUM
cjfa-30364	325	61	)	)	PUNCT
cjfa-30364	325	62	.	.	PUNCT
cjfa-30364	326	1	to	to	PART
cjfa-30364	326	2	further	far	ADV
cjfa-30364	326	3	confirm	confirm	VERB
cjfa-30364	326	4	this	this	PRON
cjfa-30364	326	5	,	,	PUNCT
cjfa-30364	326	6	we	we	PRON
cjfa-30364	326	7	will	will	AUX
cjfa-30364	326	8	carry	carry	VERB
cjfa-30364	326	9	out	out	ADP
cjfa-30364	326	10	a	a	DET
cjfa-30364	326	11	variance	variance	NOUN
cjfa-30364	326	12	inflation	inflation	NOUN
cjfa-30364	326	13	factor	factor	NOUN
cjfa-30364	326	14	(	(	PUNCT
cjfa-30364	326	15	vif	vif	NOUN
cjfa-30364	326	16	)	)	PUNCT
cjfa-30364	326	17	test	test	NOUN
cjfa-30364	326	18	.	.	PUNCT
cjfa-30364	327	1	table	table	NOUN
cjfa-30364	327	2	4	4	NUM
cjfa-30364	327	3	.	.	PUNCT
cjfa-30364	327	4	basic	basic	ADJ
cjfa-30364	327	5	regression	regression	NOUN
cjfa-30364	327	6	assumptions	assumption	VERB
cjfa-30364	327	7	assumptions	assumption	VERB
cjfa-30364	327	8	test	test	NOUN
cjfa-30364	327	9	employed	employ	VERB
cjfa-30364	327	10	results	result	NOUN
cjfa-30364	327	11	remark	remark	VERB
cjfa-30364	327	12	multi	multi	ADJ
cjfa-30364	327	13	-	-	ADJ
cjfa-30364	327	14	collinearity	collinearity	ADJ
cjfa-30364	327	15	variance	variance	NOUN
cjfa-30364	327	16	inflation	inflation	NOUN
cjfa-30364	327	17	factor	factor	NOUN
cjfa-30364	327	18	(	(	PUNCT
cjfa-30364	327	19	vif	vif	NOUN
cjfa-30364	327	20	)	)	PUNCT
cjfa-30364	327	21	all	all	PRON
cjfa-30364	327	22	centered	center	VERB
cjfa-30364	327	23	vif	vif	NOUN
cjfa-30364	327	24	the	the	DET
cjfa-30364	327	25	value	value	NOUN
cjfa-30364	327	26	<	<	X
cjfa-30364	327	27	10	10	NUM
cjfa-30364	327	28	fulfilled	fulfil	VERB
cjfa-30364	327	29	serial	serial	ADJ
cjfa-30364	327	30	-	-	PUNCT
cjfa-30364	327	31	correlation	correlation	NOUN
cjfa-30364	327	32	breusch	breusch	NOUN
cjfa-30364	327	33	godfrey	godfrey	NOUN
cjfa-30364	327	34	serial	serial	ADJ
cjfa-30364	327	35	correlation	correlation	NOUN
cjfa-30364	327	36	lm	lm	X
cjfa-30364	327	37	f(2,8	f(2,8	PROPN
cjfa-30364	327	38	)	)	PUNCT
cjfa-30364	328	1	=	=	SYM
cjfa-30364	328	2	0.358	0.358	NUM
cjfa-30364	328	3	,	,	PUNCT
cjfa-30364	328	4	p	p	X
cjfa-30364	328	5	=	=	PROPN
cjfa-30364	328	6	0.710	0.710	NUM
cjfa-30364	328	7	;	;	PUNCT
cjfa-30364	328	8	fulfilled	fulfil	VERB
cjfa-30364	328	9	heteroskedasticity	heteroskedasticity	NOUN
cjfa-30364	328	10	breusch	breusch	ADJ
cjfa-30364	328	11	pagan	pagan	ADJ
cjfa-30364	328	12	-	-	PUNCT
cjfa-30364	328	13	godfrey	godfrey	NOUN
cjfa-30364	328	14	f(3,9	f(3,9	PROPN
cjfa-30364	328	15	)	)	PUNCT
cjfa-30364	328	16	=	=	NOUN
cjfa-30364	328	17	0.976	0.976	NUM
cjfa-30364	328	18	,	,	PUNCT
cjfa-30364	328	19	p	p	NOUN
cjfa-30364	328	20	=	=	SYM
cjfa-30364	328	21	0.446	0.446	NUM
cjfa-30364	328	22	fulfilled	fulfil	VERB
cjfa-30364	328	23	normality	normality	NOUN
cjfa-30364	328	24	histogram	histogram	NOUN
cjfa-30364	328	25	normality	normality	NOUN
cjfa-30364	328	26	(	(	PUNCT
cjfa-30364	328	27	skewness	skewness	NOUN
cjfa-30364	328	28	&	&	CCONJ
cjfa-30364	328	29	kurtosis	kurtosis	NOUN
cjfa-30364	328	30	with	with	ADP
cjfa-30364	328	31	jacque	jacque	NOUN
cjfa-30364	328	32	-	-	PUNCT
cjfa-30364	328	33	bera	bera	NOUN
cjfa-30364	328	34	)	)	PUNCT
cjfa-30364	328	35	skweness	skweness	NOUN
cjfa-30364	328	36	and	and	CCONJ
cjfa-30364	328	37	kurtosis	kurtosis	NOUN
cjfa-30364	328	38	were	be	AUX
cjfa-30364	328	39	within	within	ADP
cjfa-30364	328	40	the	the	DET
cjfa-30364	328	41	threshold	threshold	NOUN
cjfa-30364	328	42	0	0	NUM
cjfa-30364	328	43	&	&	CCONJ
cjfa-30364	328	44	3	3	NUM
cjfa-30364	328	45	respectively	respectively	ADV
cjfa-30364	328	46	,	,	PUNCT
cjfa-30364	328	47	jacque	jacque	NOUN
cjfa-30364	328	48	-	-	PUNCT
cjfa-30364	328	49	bera	bera	NOUN
cjfa-30364	328	50	was	be	AUX
cjfa-30364	328	51	not	not	PART
cjfa-30364	328	52	statistically	statistically	ADV
cjfa-30364	328	53	significant	significant	ADJ
cjfa-30364	328	54	.	.	PUNCT
cjfa-30364	329	1	fulfilled	fulfil	VERB
cjfa-30364	329	2	model	model	NOUN
cjfa-30364	329	3	specification	specification	PROPN
cjfa-30364	329	4	ramsey	ramsey	PROPN
cjfa-30364	329	5	reset	reset	VERB
cjfa-30364	329	6	f(2,10	f(2,10	NOUN
cjfa-30364	329	7	)	)	PUNCT
cjfa-30364	329	8	=	=	SYM
cjfa-30364	329	9	0.976	0.976	NUM
cjfa-30364	329	10	,	,	PUNCT
cjfa-30364	329	11	p	p	NOUN
cjfa-30364	329	12	=	=	SYM
cjfa-30364	329	13	0.216	0.216	NUM
cjfa-30364	329	14	.	.	PUNCT
cjfa-30364	330	1	fulfilled	fulfil	VERB
cjfa-30364	330	2	s	s	PART
cjfa-30364	330	3	o	o	NOUN
cjfa-30364	330	4	u	u	NOUN
cjfa-30364	330	5	r	r	NOUN
cjfa-30364	330	6	c	c	NOUN
cjfa-30364	330	7	e	e	NOUN
cjfa-30364	330	8	:	:	PUNCT
cjfa-30364	330	9	author	author	PROPN
cjfa-30364	330	10	’s	’s	PART
cjfa-30364	330	11	computation	computation	NOUN
cjfa-30364	330	12	,	,	PUNCT
cjfa-30364	330	13	2019	2019	NUM
cjfa-30364	330	14	.	.	PUNCT
cjfa-30364	331	1	table	table	NOUN
cjfa-30364	331	2	4	4	NUM
cjfa-30364	331	3	above	above	ADV
cjfa-30364	331	4	shows	show	VERB
cjfa-30364	331	5	the	the	DET
cjfa-30364	331	6	basic	basic	ADJ
cjfa-30364	331	7	regression	regression	NOUN
cjfa-30364	331	8	assumptions	assumption	NOUN
cjfa-30364	331	9	fulfilled	fulfil	VERB
cjfa-30364	331	10	.	.	PUNCT
cjfa-30364	332	1	the	the	DET
cjfa-30364	332	2	vif	vif	NOUN
cjfa-30364	332	3	was	be	AUX
cjfa-30364	332	4	used	use	VERB
cjfa-30364	332	5	to	to	PART
cjfa-30364	332	6	test	test	VERB
cjfa-30364	332	7	for	for	ADP
cjfa-30364	332	8	multicollinearity	multicollinearity	NOUN
cjfa-30364	332	9	and	and	CCONJ
cjfa-30364	332	10	consequently	consequently	ADV
cjfa-30364	332	11	the	the	DET
cjfa-30364	332	12	result	result	NOUN
cjfa-30364	332	13	revealed	reveal	VERB
cjfa-30364	332	14	that	that	SCONJ
cjfa-30364	332	15	our	our	PRON
cjfa-30364	332	16	data	datum	NOUN
cjfa-30364	332	17	is	be	AUX
cjfa-30364	332	18	free	free	ADJ
cjfa-30364	332	19	from	from	ADP
cjfa-30364	332	20	this	this	DET
cjfa-30364	332	21	problem	problem	NOUN
cjfa-30364	332	22	as	as	SCONJ
cjfa-30364	332	23	the	the	DET
cjfa-30364	332	24	centered	centered	ADJ
cjfa-30364	332	25	vif	vif	NOUN
cjfa-30364	332	26	’s	’s	X
cjfa-30364	332	27	of	of	ADP
cjfa-30364	332	28	variables	variable	NOUN
cjfa-30364	332	29	were	be	AUX
cjfa-30364	332	30	all	all	ADV
cjfa-30364	332	31	below	below	ADP
cjfa-30364	332	32	10	10	NUM
cjfa-30364	332	33	.	.	PUNCT
cjfa-30364	333	1	serial	serial	ADJ
cjfa-30364	333	2	correlation	correlation	NOUN
cjfa-30364	333	3	using	use	VERB
cjfa-30364	333	4	the	the	DET
cjfa-30364	333	5	breusch	breusch	ADJ
cjfa-30364	333	6	-	-	PUNCT
cjfa-30364	333	7	godfrey	godfrey	NOUN
cjfa-30364	333	8	serial	serial	ADJ
cjfa-30364	333	9	correlation	correlation	NOUN
cjfa-30364	333	10	(	(	PUNCT
cjfa-30364	333	11	lm	lm	INTJ
cjfa-30364	333	12	)	)	PUNCT
cjfa-30364	333	13	test	test	NOUN
cjfa-30364	333	14	.	.	PUNCT
cjfa-30364	334	1	the	the	DET
cjfa-30364	334	2	null	null	ADJ
cjfa-30364	334	3	hypothesis	hypothesis	NOUN
cjfa-30364	334	4	of	of	ADP
cjfa-30364	334	5	no	no	DET
cjfa-30364	334	6	serial	serial	ADJ
cjfa-30364	334	7	correlation	correlation	NOUN
cjfa-30364	334	8	was	be	AUX
cjfa-30364	334	9	accepted	accept	VERB
cjfa-30364	334	10	,	,	PUNCT
cjfa-30364	334	11	f(2,8	f(2,8	NUM
cjfa-30364	334	12	)	)	PUNCT
cjfa-30364	334	13	=	=	SYM
cjfa-30364	334	14	0.358	0.358	NUM
cjfa-30364	334	15	,	,	PUNCT
cjfa-30364	334	16	p	p	X
cjfa-30364	334	17	>	>	X
cjfa-30364	334	18	 	 	SPACE
cjfa-30364	334	19	.005	.005	NUM
cjfa-30364	334	20	.	.	PUNCT
cjfa-30364	335	1	the	the	DET
cjfa-30364	335	2	breusch	breusch	ADV
cjfa-30364	335	3	-	-	PUNCT
cjfa-30364	335	4	pagan	pagan	VERB
cjfa-30364	335	5	-	-	PUNCT
cjfa-30364	335	6	godfrey	godfrey	NOUN
cjfa-30364	335	7	test	test	NOUN
cjfa-30364	335	8	of	of	ADP
cjfa-30364	335	9	heteroskecdacity	heteroskecdacity	NOUN
cjfa-30364	335	10	was	be	AUX
cjfa-30364	335	11	conducted	conduct	VERB
cjfa-30364	335	12	,	,	PUNCT
cjfa-30364	335	13	and	and	CCONJ
cjfa-30364	335	14	we	we	PRON
cjfa-30364	335	15	found	find	VERB
cjfa-30364	335	16	out	out	ADP
cjfa-30364	335	17	that	that	SCONJ
cjfa-30364	335	18	there	there	PRON
cjfa-30364	335	19	was	be	VERB
cjfa-30364	335	20	absence	absence	NOUN
cjfa-30364	335	21	of	of	ADP
cjfa-30364	335	22	heteroskedasticity	heteroskedasticity	NOUN
cjfa-30364	335	23	,	,	PUNCT
cjfa-30364	335	24	f(6,268	f(6,268	NOUN
cjfa-30364	335	25	)	)	PUNCT
cjfa-30364	335	26	 	 	SPACE
cjfa-30364	336	1	=	=	SYM
cjfa-30364	336	2	 	 	SPACE
cjfa-30364	336	3	0.976	0.976	NUM
cjfa-30364	336	4	,	,	PUNCT
cjfa-30364	336	5	p	p	X
cjfa-30364	336	6	>	>	X
cjfa-30364	336	7	.005	.005	NUM
cjfa-30364	336	8	.	.	PUNCT
cjfa-30364	337	1	this	this	PRON
cjfa-30364	337	2	implies	imply	VERB
cjfa-30364	337	3	that	that	SCONJ
cjfa-30364	337	4	the	the	DET
cjfa-30364	337	5	residual	residual	ADJ
cjfa-30364	337	6	error	error	NOUN
cjfa-30364	337	7	is	be	AUX
cjfa-30364	337	8	constant	constant	ADJ
cjfa-30364	337	9	in	in	ADP
cjfa-30364	337	10	the	the	DET
cjfa-30364	337	11	series	series	NOUN
cjfa-30364	337	12	.	.	PUNCT
cjfa-30364	338	1	the	the	DET
cjfa-30364	338	2	model	model	NOUN
cjfa-30364	338	3	of	of	ADP
cjfa-30364	338	4	the	the	DET
cjfa-30364	338	5	study	study	NOUN
cjfa-30364	338	6	was	be	AUX
cjfa-30364	338	7	correctly	correctly	ADV
cjfa-30364	338	8	specified	specify	VERB
cjfa-30364	338	9	as	as	SCONJ
cjfa-30364	338	10	shown	show	VERB
cjfa-30364	338	11	by	by	ADP
cjfa-30364	338	12	the	the	DET
cjfa-30364	338	13	ramsey	ramsey	PROPN
cjfa-30364	338	14	reset	reset	PROPN
cjfa-30364	338	15	test	test	NOUN
cjfa-30364	338	16	.	.	PUNCT
cjfa-30364	339	1	hope	hope	PROPN
cjfa-30364	339	2	aifuwa	aifuwa	PROPN
cjfa-30364	339	3	,	,	PUNCT
cjfa-30364	339	4	musa	musa	PROPN
cjfa-30364	339	5	saidu	saidu	PROPN
cjfa-30364	339	6	,	,	PUNCT
cjfa-30364	339	7	osaruese	osaruese	ADJ
cjfa-30364	339	8	enehizena	enehizena	PROPN
cjfa-30364	339	9	,	,	PUNCT
cjfa-30364	339	10	albert	albert	PROPN
cjfa-30364	339	11	osazevbaru82	osazevbaru82	PROPN
cjfa-30364	339	12	multivariate	multivariate	NOUN
cjfa-30364	339	13	analyses	analysis	NOUN
cjfa-30364	339	14	table	table	NOUN
cjfa-30364	339	15	5	5	NUM
cjfa-30364	339	16	below	below	ADP
cjfa-30364	339	17	presents	present	VERB
cjfa-30364	339	18	the	the	DET
cjfa-30364	339	19	result	result	NOUN
cjfa-30364	339	20	of	of	ADP
cjfa-30364	339	21	the	the	DET
cjfa-30364	339	22	ordinary	ordinary	ADJ
cjfa-30364	339	23	least	least	ADJ
cjfa-30364	339	24	square	square	ADJ
cjfa-30364	339	25	summary	summary	NOUN
cjfa-30364	339	26	.	.	PUNCT
cjfa-30364	340	1	the	the	DET
cjfa-30364	340	2	summary	summary	NOUN
cjfa-30364	340	3	is	be	AUX
cjfa-30364	340	4	made	make	VERB
cjfa-30364	340	5	up	up	ADP
cjfa-30364	340	6	of	of	ADP
cjfa-30364	340	7	the	the	DET
cjfa-30364	340	8	model	model	NOUN
cjfa-30364	340	9	employed	employ	VERB
cjfa-30364	340	10	in	in	ADP
cjfa-30364	340	11	the	the	DET
cjfa-30364	340	12	study	study	NOUN
cjfa-30364	340	13	which	which	PRON
cjfa-30364	340	14	was	be	AUX
cjfa-30364	340	15	subsequently	subsequently	ADV
cjfa-30364	340	16	used	use	VERB
cjfa-30364	340	17	to	to	PART
cjfa-30364	340	18	test	test	VERB
cjfa-30364	340	19	hypotheses	hypothesis	NOUN
cjfa-30364	340	20	earlier	early	ADV
cjfa-30364	340	21	stated	state	VERB
cjfa-30364	340	22	.	.	PUNCT
cjfa-30364	341	1	our	our	PRON
cjfa-30364	341	2	hypotheses	hypothesis	NOUN
cjfa-30364	341	3	were	be	AUX
cjfa-30364	341	4	tested	test	VERB
cjfa-30364	341	5	at	at	ADP
cjfa-30364	341	6	5	5	NUM
cjfa-30364	341	7	%	%	NOUN
cjfa-30364	341	8	level	level	NOUN
cjfa-30364	341	9	of	of	ADP
cjfa-30364	341	10	significance	significance	NOUN
cjfa-30364	341	11	(	(	PUNCT
cjfa-30364	341	12	that	that	PRON
cjfa-30364	341	13	is	is	ADV
cjfa-30364	341	14	,	,	PUNCT
cjfa-30364	341	15	if	if	SCONJ
cjfa-30364	341	16	p	p	NOUN
cjfa-30364	341	17	-	-	PUNCT
cjfa-30364	341	18	value	value	NOUN
cjfa-30364	341	19	<	<	X
cjfa-30364	341	20	0.05	0.05	NUM
cjfa-30364	341	21	reject	reject	NOUN
cjfa-30364	341	22	ho	ho	PROPN
cjfa-30364	341	23	,	,	PUNCT
cjfa-30364	341	24	else	else	ADV
cjfa-30364	341	25	do	do	VERB
cjfa-30364	341	26	otherwise	otherwise	ADV
cjfa-30364	341	27	)	)	PUNCT
cjfa-30364	341	28	.	.	PUNCT
cjfa-30364	342	1	table	table	NOUN
cjfa-30364	342	2	5	5	NUM
cjfa-30364	342	3	.	.	PUNCT
cjfa-30364	343	1	inferential	inferential	ADJ
cjfa-30364	343	2	statistic	statistic	ADJ
cjfa-30364	343	3	ordinary	ordinary	ADJ
cjfa-30364	343	4	least	least	ADJ
cjfa-30364	343	5	squares	square	NOUN
cjfa-30364	343	6	variable	variable	ADJ
cjfa-30364	343	7	coefficient	coefficient	NOUN
cjfa-30364	343	8	std	std	PROPN
cjfa-30364	343	9	.	.	NOUN
cjfa-30364	343	10	error	error	NOUN
cjfa-30364	343	11	t	t	NOUN
cjfa-30364	343	12	-	-	PUNCT
cjfa-30364	343	13	statistic	statistic	NOUN
cjfa-30364	343	14	prob	prob	NOUN
cjfa-30364	343	15	.	.	PUNCT
cjfa-30364	344	1	c	c	NOUN
cjfa-30364	344	2	1410338	1410338	NUM
cjfa-30364	344	3	.	.	PUNCT
cjfa-30364	345	1	3222505	3222505	NUM
cjfa-30364	345	2	.	.	PUNCT
cjfa-30364	346	1	0.437653	0.437653	NUM
cjfa-30364	346	2	0.6720	0.6720	NUM
cjfa-30364	346	3	mvc	mvc	NOUN
cjfa-30364	346	4	0.092421	0.092421	NUM
cjfa-30364	346	5	0.019489	0.019489	NUM
cjfa-30364	346	6	4.742201	4.742201	NUM
cjfa-30364	346	7	0.0011	0.0011	NUM
cjfa-30364	346	8	pfl	pfl	NOUN
cjfa-30364	346	9	-3.926226	-3.926226	VERB
cjfa-30364	346	10	0.918829	0.918829	NUM
cjfa-30364	346	11	-4.273074	-4.273074	PROPN
cjfa-30364	346	12	0.0021	0.0021	NUM
cjfa-30364	346	13	csd	csd	PROPN
cjfa-30364	346	14	1630479	1630479	NUM
cjfa-30364	346	15	.	.	PUNCT
cjfa-30364	347	1	2794367	2794367	NUM
cjfa-30364	347	2	.	.	PUNCT
cjfa-30364	348	1	0.583488	0.583488	NUM
cjfa-30364	348	2	0.5739	0.5739	NUM
cjfa-30364	348	3	r	r	NOUN
cjfa-30364	348	4	-	-	PUNCT
cjfa-30364	348	5	squared	square	VERB
cjfa-30364	348	6	0.863218	0.863218	NUM
cjfa-30364	348	7	mean	mean	VERB
cjfa-30364	348	8	dependent	dependent	ADJ
cjfa-30364	348	9	var	var	NOUN
cjfa-30364	348	10	6957105	6957105	NUM
cjfa-30364	348	11	.	.	PUNCT
cjfa-30364	349	1	adjusted	adjust	VERB
cjfa-30364	349	2	r	r	NOUN
cjfa-30364	349	3	-	-	PUNCT
cjfa-30364	349	4	squared	square	VERB
cjfa-30364	349	5	0.817624	0.817624	NUM
cjfa-30364	349	6	s.d	s.d	PROPN
cjfa-30364	349	7	.	.	PUNCT
cjfa-30364	349	8	dependent	dependent	ADJ
cjfa-30364	349	9	var	var	PROPN
cjfa-30364	349	10	21189736	21189736	NUM
cjfa-30364	349	11	s.e	s.e	PROPN
cjfa-30364	349	12	.	.	PROPN
cjfa-30364	349	13	of	of	ADP
cjfa-30364	349	14	regression	regression	NOUN
cjfa-30364	349	15	9049172	9049172	NUM
cjfa-30364	349	16	.	.	PUNCT
cjfa-30364	350	1	akaike	akaike	ADJ
cjfa-30364	350	2	info	info	NOUN
cjfa-30364	350	3	criterion	criterion	NOUN
cjfa-30364	350	4	35.12190	35.12190	NUM
cjfa-30364	350	5	sum	sum	NOUN
cjfa-30364	350	6	squared	square	VERB
cjfa-30364	350	7	resid	resid	NOUN
cjfa-30364	351	1	7.37e+14	7.37e+14	NUM
cjfa-30364	351	2	schwarz	schwarz	PROPN
cjfa-30364	351	3	criterion	criterion	NOUN
cjfa-30364	351	4	35.29574	35.29574	NUM
cjfa-30364	351	5	log	log	NOUN
cjfa-30364	351	6	likelihood	likelihood	NOUN
cjfa-30364	351	7	-224.2924	-224.2924	PROPN
cjfa-30364	351	8	hannan	hannan	PROPN
cjfa-30364	351	9	-	-	PUNCT
cjfa-30364	351	10	quinn	quinn	PROPN
cjfa-30364	351	11	criter	criter	NOUN
cjfa-30364	351	12	.	.	PUNCT
cjfa-30364	352	1	35.08617	35.08617	NUM
cjfa-30364	352	2	f	f	X
cjfa-30364	352	3	-	-	PUNCT
cjfa-30364	352	4	statistic	statistic	ADJ
cjfa-30364	352	5	18.93276	18.93276	NUM
cjfa-30364	352	6	durbin	durbin	ADJ
cjfa-30364	352	7	-	-	PUNCT
cjfa-30364	352	8	watson	watson	NOUN
cjfa-30364	352	9	stat	stat	NOUN
cjfa-30364	352	10	1.572539	1.572539	NUM
cjfa-30364	352	11	prob(f	prob(f	NOUN
cjfa-30364	352	12	-	-	PUNCT
cjfa-30364	352	13	statistic	statistic	NOUN
cjfa-30364	352	14	)	)	PUNCT
cjfa-30364	352	15	0.000316	0.000316	NUM
cjfa-30364	352	16	dependent	dependent	ADJ
cjfa-30364	352	17	variable	variable	NOUN
cjfa-30364	352	18	:	:	PUNCT
cjfa-30364	352	19	bld	bld	PROPN
cjfa-30364	352	20	method	method	NOUN
cjfa-30364	352	21	:	:	PUNCT
cjfa-30364	352	22	least	least	ADJ
cjfa-30364	352	23	squares	square	NOUN
cjfa-30364	352	24	date	date	NOUN
cjfa-30364	352	25	:	:	PUNCT
cjfa-30364	352	26	06/06/19	06/06/19	PROPN
cjfa-30364	352	27	time	time	NOUN
cjfa-30364	352	28	:	:	PUNCT
cjfa-30364	352	29	00:42	00:42	NUM
cjfa-30364	352	30	sample	sample	NOUN
cjfa-30364	352	31	(	(	PUNCT
cjfa-30364	352	32	adjusted	adjust	VERB
cjfa-30364	352	33	):	):	PUNCT
cjfa-30364	352	34	1	1	NUM
cjfa-30364	352	35	13	13	NUM
cjfa-30364	352	36	included	include	VERB
cjfa-30364	352	37	observations	observation	NOUN
cjfa-30364	352	38	:	:	PUNCT
cjfa-30364	352	39	13	13	NUM
cjfa-30364	352	40	after	after	ADP
cjfa-30364	352	41	adjustments	adjustment	NOUN
cjfa-30364	352	42	s	s	PART
cjfa-30364	352	43	o	o	NOUN
cjfa-30364	352	44	u	u	NOUN
cjfa-30364	352	45	r	r	NOUN
cjfa-30364	352	46	c	c	NOUN
cjfa-30364	352	47	e	e	NOUN
cjfa-30364	352	48	:	:	PUNCT
cjfa-30364	352	49	authors	author	NOUN
cjfa-30364	352	50	’	'	PUNCT
cjfa-30364	352	51	computation	computation	NOUN
cjfa-30364	352	52	,	,	PUNCT
cjfa-30364	352	53	2019	2019	NUM
cjfa-30364	352	54	.	.	PUNCT
cjfa-30364	353	1	the	the	DET
cjfa-30364	353	2	result	result	NOUN
cjfa-30364	353	3	of	of	ADP
cjfa-30364	353	4	the	the	DET
cjfa-30364	353	5	multivariate	multivariate	NOUN
cjfa-30364	353	6	analysis	analysis	NOUN
cjfa-30364	353	7	(	(	PUNCT
cjfa-30364	353	8	ordinary	ordinary	ADJ
cjfa-30364	353	9	least	least	ADJ
cjfa-30364	353	10	squares	square	NOUN
cjfa-30364	353	11	)	)	PUNCT
cjfa-30364	353	12	presented	present	VERB
cjfa-30364	353	13	in	in	ADP
cjfa-30364	353	14	table	table	NOUN
cjfa-30364	353	15	5	5	NUM
cjfa-30364	353	16	.	.	PUNCT
cjfa-30364	354	1	the	the	DET
cjfa-30364	354	2	analysis	analysis	NOUN
cjfa-30364	354	3	shows	show	VERB
cjfa-30364	354	4	that	that	SCONJ
cjfa-30364	354	5	there	there	PRON
cjfa-30364	354	6	exist	exist	VERB
cjfa-30364	354	7	a	a	DET
cjfa-30364	354	8	positive	positive	ADJ
cjfa-30364	354	9	association	association	NOUN
cjfa-30364	354	10	and	and	CCONJ
cjfa-30364	354	11	significant	significant	ADJ
cjfa-30364	354	12	relationship	relationship	NOUN
cjfa-30364	354	13	between	between	ADP
cjfa-30364	354	14	monetary	monetary	ADJ
cjfa-30364	354	15	value	value	NOUN
cjfa-30364	354	16	of	of	ADP
cjfa-30364	354	17	collateral	collateral	NOUN
cjfa-30364	354	18	(	(	PUNCT
cjfa-30364	354	19	mvc	mvc	NOUN
cjfa-30364	354	20	)	)	PUNCT
cjfa-30364	354	21	and	and	CCONJ
cjfa-30364	354	22	bank	bank	NOUN
cjfa-30364	354	23	lending	lending	NOUN
cjfa-30364	354	24	decisions	decision	NOUN
cjfa-30364	354	25	t(1	t(1	NOUN
cjfa-30364	354	26	,	,	PUNCT
cjfa-30364	354	27	13	13	NUM
cjfa-30364	354	28	)	)	PUNCT
cjfa-30364	354	29	=	=	NOUN
cjfa-30364	354	30	4.742	4.742	NUM
cjfa-30364	354	31	,	,	PUNCT
cjfa-30364	354	32	β1	β1	PROPN
cjfa-30364	354	33	=	=	AUX
cjfa-30364	354	34	-0.092	-0.092	X
cjfa-30364	354	35	,	,	PUNCT
cjfa-30364	354	36	p	p	NOUN
cjfa-30364	354	37	=	=	NOUN
cjfa-30364	354	38	0.001	0.001	NUM
cjfa-30364	354	39	.	.	PUNCT
cjfa-30364	355	1	this	this	DET
cjfa-30364	355	2	infers	infer	NOUN
cjfa-30364	355	3	that	that	PRON
cjfa-30364	355	4	a	a	DET
cjfa-30364	355	5	unit	unit	NOUN
cjfa-30364	355	6	increase	increase	NOUN
cjfa-30364	355	7	in	in	ADP
cjfa-30364	355	8	the	the	DET
cjfa-30364	355	9	monetary	monetary	ADJ
cjfa-30364	355	10	value	value	NOUN
cjfa-30364	355	11	of	of	ADP
cjfa-30364	355	12	collateral	collateral	NOUN
cjfa-30364	355	13	will	will	AUX
cjfa-30364	355	14	increase	increase	VERB
cjfa-30364	355	15	bank	bank	NOUN
cjfa-30364	355	16	lending	lending	NOUN
cjfa-30364	355	17	decisions	decision	NOUN
cjfa-30364	355	18	(	(	PUNCT
cjfa-30364	355	19	volume	volume	NOUN
cjfa-30364	355	20	of	of	ADP
cjfa-30364	355	21	loan	loan	NOUN
cjfa-30364	355	22	)	)	PUNCT
cjfa-30364	355	23	by	by	ADP
cjfa-30364	355	24	0.092	0.092	NUM
cjfa-30364	355	25	.	.	PUNCT
cjfa-30364	356	1	the	the	DET
cjfa-30364	356	2	study	study	NOUN
cjfa-30364	356	3	,	,	PUNCT
cjfa-30364	356	4	therefore	therefore	ADV
cjfa-30364	356	5	,	,	PUNCT
cjfa-30364	356	6	accepts	accept	VERB
cjfa-30364	356	7	the	the	DET
cjfa-30364	356	8	alternate	alternate	ADJ
cjfa-30364	356	9	hypoth	hypoth	NOUN
cjfa-30364	356	10	accounting	account	VERB
cjfa-30364	356	11	information	information	NOUN
cjfa-30364	356	12	and	and	CCONJ
cjfa-30364	356	13	lending	lending	NOUN
cjfa-30364	356	14	decision	decision	NOUN
cjfa-30364	356	15	…	…	PUNCT
cjfa-30364	356	16	83	83	NUM
cjfa-30364	356	17	esis	esis	NOUN
cjfa-30364	356	18	–	–	PUNCT
cjfa-30364	356	19	that	that	DET
cjfa-30364	356	20	monetary	monetary	ADJ
cjfa-30364	356	21	value	value	NOUN
cjfa-30364	356	22	of	of	ADP
cjfa-30364	356	23	collateral	collateral	ADJ
cjfa-30364	356	24	influences	influence	NOUN
cjfa-30364	356	25	bank	bank	NOUN
cjfa-30364	356	26	lending	lending	NOUN
cjfa-30364	356	27	decisions	decision	NOUN
cjfa-30364	356	28	.	.	PUNCT
cjfa-30364	357	1	this	this	DET
cjfa-30364	357	2	finding	finding	NOUN
cjfa-30364	357	3	is	be	AUX
cjfa-30364	357	4	in	in	ADP
cjfa-30364	357	5	tandem	tandem	NOUN
cjfa-30364	357	6	with	with	ADP
cjfa-30364	357	7	the	the	DET
cjfa-30364	357	8	works	work	NOUN
cjfa-30364	357	9	of	of	ADP
cjfa-30364	357	10	(	(	PUNCT
cjfa-30364	357	11	emeni	emeni	NOUN
cjfa-30364	357	12	,	,	PUNCT
cjfa-30364	357	13	2014	2014	NUM
cjfa-30364	357	14	;	;	PUNCT
cjfa-30364	357	15	trpeskaa	trpeskaa	PROPN
cjfa-30364	357	16	et	et	PROPN
cjfa-30364	357	17	al	al	PROPN
cjfa-30364	357	18	.	.	PROPN
cjfa-30364	357	19	,	,	PUNCT
cjfa-30364	357	20	2017	2017	NUM
cjfa-30364	357	21	)	)	PUNCT
cjfa-30364	357	22	,	,	PUNCT
cjfa-30364	357	23	but	but	CCONJ
cjfa-30364	357	24	sharply	sharply	ADV
cjfa-30364	357	25	swerves	swerve	VERB
cjfa-30364	357	26	from	from	ADP
cjfa-30364	357	27	the	the	DET
cjfa-30364	357	28	findings	finding	NOUN
cjfa-30364	357	29	of	of	ADP
cjfa-30364	357	30	(	(	PUNCT
cjfa-30364	357	31	song	song	NOUN
cjfa-30364	357	32	,	,	PUNCT
cjfa-30364	357	33	2002	2002	NUM
cjfa-30364	357	34	)	)	PUNCT
cjfa-30364	357	35	in	in	ADP
cjfa-30364	357	36	his	his	PRON
cjfa-30364	357	37	study	study	NOUN
cjfa-30364	357	38	on	on	ADP
cjfa-30364	357	39	collateral	collateral	NOUN
cjfa-30364	357	40	in	in	ADP
cjfa-30364	357	41	loan	loan	NOUN
cjfa-30364	357	42	classification	classification	NOUN
cjfa-30364	357	43	and	and	CCONJ
cjfa-30364	357	44	positioning	positioning	NOUN
cjfa-30364	357	45	,	,	PUNCT
cjfa-30364	357	46	where	where	SCONJ
cjfa-30364	357	47	he	he	PRON
cjfa-30364	357	48	expressed	express	VERB
cjfa-30364	357	49	his	his	PRON
cjfa-30364	357	50	opinion	opinion	NOUN
cjfa-30364	357	51	on	on	ADP
cjfa-30364	357	52	the	the	DET
cjfa-30364	357	53	illiquidity	illiquidity	NOUN
cjfa-30364	357	54	and	and	CCONJ
cjfa-30364	357	55	difficulty	difficulty	NOUN
cjfa-30364	357	56	in	in	ADP
cjfa-30364	357	57	realization	realization	NOUN
cjfa-30364	357	58	of	of	ADP
cjfa-30364	357	59	collateral	collateral	NOUN
cjfa-30364	357	60	as	as	ADP
cjfa-30364	357	61	a	a	DET
cjfa-30364	357	62	major	major	ADJ
cjfa-30364	357	63	drawback	drawback	NOUN
cjfa-30364	357	64	for	for	ADP
cjfa-30364	357	65	banks	bank	NOUN
cjfa-30364	357	66	.	.	PUNCT
cjfa-30364	358	1	also	also	ADV
cjfa-30364	358	2	deviates	deviate	VERB
cjfa-30364	358	3	from	from	ADP
cjfa-30364	358	4	the	the	DET
cjfa-30364	358	5	finding	finding	NOUN
cjfa-30364	358	6	of	of	ADP
cjfa-30364	358	7	musyoka	musyoka	PROPN
cjfa-30364	358	8	(	(	PUNCT
cjfa-30364	358	9	2016	2016	NUM
cjfa-30364	358	10	)	)	PUNCT
cjfa-30364	358	11	in	in	ADP
cjfa-30364	358	12	his	his	PRON
cjfa-30364	358	13	study	study	NOUN
cjfa-30364	358	14	investigated	investigate	VERB
cjfa-30364	358	15	the	the	DET
cjfa-30364	358	16	effect	effect	NOUN
cjfa-30364	358	17	use	use	NOUN
cjfa-30364	358	18	of	of	ADP
cjfa-30364	358	19	financial	financial	ADJ
cjfa-30364	358	20	statement	statement	NOUN
cjfa-30364	358	21	in	in	ADP
cjfa-30364	358	22	making	make	VERB
cjfa-30364	358	23	lending	lending	NOUN
cjfa-30364	358	24	decisions	decision	NOUN
cjfa-30364	358	25	has	have	VERB
cjfa-30364	358	26	on	on	ADP
cjfa-30364	358	27	the	the	DET
cjfa-30364	358	28	level	level	NOUN
cjfa-30364	358	29	of	of	ADP
cjfa-30364	358	30	npls	npls	NOUN
cjfa-30364	358	31	among	among	ADP
cjfa-30364	358	32	kenyan	kenyan	ADJ
cjfa-30364	358	33	banks	bank	NOUN
cjfa-30364	358	34	.	.	PUNCT
cjfa-30364	359	1	itoo	itoo	ADV
cjfa-30364	359	2	et	et	PROPN
cjfa-30364	359	3	al	al	PROPN
cjfa-30364	359	4	.	.	PROPN
cjfa-30364	360	1	(	(	PUNCT
cjfa-30364	360	2	2013	2013	NUM
cjfa-30364	360	3	)	)	PUNCT
cjfa-30364	360	4	noted	note	VERB
cjfa-30364	360	5	that	that	SCONJ
cjfa-30364	360	6	value	value	NOUN
cjfa-30364	360	7	of	of	ADP
cjfa-30364	360	8	collateral	collateral	ADJ
cjfa-30364	360	9	security	security	NOUN
cjfa-30364	360	10	,	,	PUNCT
cjfa-30364	360	11	purpose	purpose	NOUN
cjfa-30364	360	12	of	of	ADP
cjfa-30364	360	13	loan	loan	NOUN
cjfa-30364	360	14	and	and	CCONJ
cjfa-30364	360	15	secondary	secondary	ADJ
cjfa-30364	360	16	finance	finance	NOUN
cjfa-30364	360	17	on	on	ADP
cjfa-30364	360	18	collateral	collateral	ADJ
cjfa-30364	360	19	security	security	NOUN
cjfa-30364	360	20	are	be	AUX
cjfa-30364	360	21	significantly	significantly	ADV
cjfa-30364	360	22	positively	positively	ADV
cjfa-30364	360	23	associated	associate	VERB
cjfa-30364	360	24	with	with	ADP
cjfa-30364	360	25	the	the	DET
cjfa-30364	360	26	defaulter	defaulter	NOUN
cjfa-30364	360	27	’s	’s	PART
cjfa-30364	360	28	outstanding	outstanding	ADJ
cjfa-30364	360	29	loan	loan	NOUN
cjfa-30364	360	30	amount	amount	NOUN
cjfa-30364	360	31	,	,	PUNCT
cjfa-30364	360	32	invariably	invariably	ADV
cjfa-30364	360	33	affect	affect	VERB
cjfa-30364	360	34	lending	lending	NOUN
cjfa-30364	360	35	decisions	decision	NOUN
cjfa-30364	360	36	of	of	ADP
cjfa-30364	360	37	banks	bank	NOUN
cjfa-30364	360	38	.	.	PUNCT
cjfa-30364	361	1	slightly	slightly	ADV
cjfa-30364	361	2	similar	similar	ADJ
cjfa-30364	361	3	to	to	ADP
cjfa-30364	361	4	the	the	DET
cjfa-30364	361	5	first	first	ADJ
cjfa-30364	361	6	result	result	NOUN
cjfa-30364	361	7	,	,	PUNCT
cjfa-30364	361	8	there	there	PRON
cjfa-30364	361	9	exist	exist	VERB
cjfa-30364	361	10	a	a	DET
cjfa-30364	361	11	significant	significant	ADJ
cjfa-30364	361	12	but	but	CCONJ
cjfa-30364	361	13	negative	negative	ADJ
cjfa-30364	361	14	relationship	relationship	NOUN
cjfa-30364	361	15	between	between	ADP
cjfa-30364	361	16	profit	profit	NOUN
cjfa-30364	361	17	level	level	NOUN
cjfa-30364	361	18	(	(	PUNCT
cjfa-30364	361	19	pfl	pfl	NOUN
cjfa-30364	361	20	)	)	PUNCT
cjfa-30364	361	21	and	and	CCONJ
cjfa-30364	361	22	bank	bank	NOUN
cjfa-30364	361	23	lending	lending	NOUN
cjfa-30364	361	24	decisions	decision	NOUN
cjfa-30364	361	25	,	,	PUNCT
cjfa-30364	361	26	t(1	t(1	NOUN
cjfa-30364	361	27	,	,	PUNCT
cjfa-30364	361	28	13	13	NUM
cjfa-30364	361	29	)	)	PUNCT
cjfa-30364	362	1	=	=	PUNCT
cjfa-30364	362	2	 	 	SPACE
cjfa-30364	362	3	-4.273	-4.273	PROPN
cjfa-30364	362	4	,	,	PUNCT
cjfa-30364	362	5	β2	β2	NOUN
cjfa-30364	362	6	=	=	NOUN
cjfa-30364	362	7	-3.926	-3.926	NOUN
cjfa-30364	362	8	,	,	PUNCT
cjfa-30364	362	9	p	p	X
cjfa-30364	362	10	=	=	NOUN
cjfa-30364	362	11	0.002	0.002	NUM
cjfa-30364	362	12	.	.	PUNCT
cjfa-30364	363	1	this	this	PRON
cjfa-30364	363	2	implies	imply	VERB
cjfa-30364	363	3	that	that	SCONJ
cjfa-30364	363	4	a	a	DET
cjfa-30364	363	5	unit	unit	NOUN
cjfa-30364	363	6	decrease	decrease	NOUN
cjfa-30364	363	7	in	in	ADP
cjfa-30364	363	8	profit	profit	NOUN
cjfa-30364	363	9	level	level	NOUN
cjfa-30364	363	10	will	will	AUX
cjfa-30364	363	11	decrease	decrease	VERB
cjfa-30364	363	12	banks	bank	NOUN
cjfa-30364	363	13	’	’	PART
cjfa-30364	363	14	lending	lending	NOUN
cjfa-30364	363	15	decisions	decision	NOUN
cjfa-30364	363	16	by	by	ADP
cjfa-30364	363	17	3.926	3.926	NUM
cjfa-30364	363	18	.	.	PUNCT
cjfa-30364	364	1	the	the	DET
cjfa-30364	364	2	study	study	NOUN
cjfa-30364	364	3	,	,	PUNCT
cjfa-30364	364	4	therefore	therefore	ADV
cjfa-30364	364	5	,	,	PUNCT
cjfa-30364	364	6	accepts	accept	VERB
cjfa-30364	364	7	the	the	DET
cjfa-30364	364	8	alternate	alternate	ADJ
cjfa-30364	364	9	hypothesis	hypothesis	NOUN
cjfa-30364	364	10	of	of	ADP
cjfa-30364	364	11	significant	significant	ADJ
cjfa-30364	364	12	influence	influence	NOUN
cjfa-30364	364	13	of	of	ADP
cjfa-30364	364	14	profit	profit	NOUN
cjfa-30364	364	15	level	level	NOUN
cjfa-30364	364	16	on	on	ADP
cjfa-30364	364	17	bank	bank	NOUN
cjfa-30364	364	18	lending	lending	NOUN
cjfa-30364	364	19	decisions	decision	NOUN
cjfa-30364	364	20	.	.	PUNCT
cjfa-30364	365	1	this	this	DET
cjfa-30364	365	2	finding	finding	NOUN
cjfa-30364	365	3	is	be	AUX
cjfa-30364	365	4	also	also	ADV
cjfa-30364	365	5	in	in	ADP
cjfa-30364	365	6	tandem	tandem	NOUN
cjfa-30364	365	7	with	with	ADP
cjfa-30364	365	8	the	the	DET
cjfa-30364	365	9	work	work	NOUN
cjfa-30364	365	10	of	of	ADP
cjfa-30364	365	11	(	(	PUNCT
cjfa-30364	365	12	emeni	emeni	NOUN
cjfa-30364	365	13	,	,	PUNCT
cjfa-30364	365	14	2014	2014	NUM
cjfa-30364	365	15	;	;	PUNCT
cjfa-30364	365	16	trpeskaa	trpeskaa	PROPN
cjfa-30364	365	17	et	et	PROPN
cjfa-30364	365	18	al	al	PROPN
cjfa-30364	365	19	.	.	PROPN
cjfa-30364	365	20	,	,	PUNCT
cjfa-30364	365	21	2017	2017	NUM
cjfa-30364	365	22	)	)	PUNCT
cjfa-30364	365	23	,	,	PUNCT
cjfa-30364	365	24	but	but	CCONJ
cjfa-30364	365	25	was	be	AUX
cjfa-30364	365	26	in	in	ADP
cjfa-30364	365	27	dissonance	dissonance	NOUN
cjfa-30364	365	28	with	with	ADP
cjfa-30364	365	29	the	the	DET
cjfa-30364	365	30	work	work	NOUN
cjfa-30364	365	31	of	of	ADP
cjfa-30364	365	32	(	(	PUNCT
cjfa-30364	365	33	musyoka	musyoka	NOUN
cjfa-30364	365	34	,	,	PUNCT
cjfa-30364	365	35	2016	2016	NUM
cjfa-30364	365	36	)	)	PUNCT
cjfa-30364	365	37	.	.	PUNCT
cjfa-30364	366	1	following	follow	VERB
cjfa-30364	366	2	from	from	ADP
cjfa-30364	366	3	the	the	DET
cjfa-30364	366	4	argument	argument	NOUN
cjfa-30364	366	5	that	that	SCONJ
cjfa-30364	366	6	cash	cash	NOUN
cjfa-30364	366	7	is	be	AUX
cjfa-30364	366	8	real	real	ADJ
cjfa-30364	366	9	,	,	PUNCT
cjfa-30364	366	10	profit	profit	NOUN
cjfa-30364	366	11	is	be	AUX
cjfa-30364	366	12	an	an	DET
cjfa-30364	366	13	illusion	illusion	NOUN
cjfa-30364	366	14	,	,	PUNCT
cjfa-30364	366	15	the	the	DET
cjfa-30364	366	16	bank	bank	NOUN
cjfa-30364	366	17	deem	deem	VERB
cjfa-30364	366	18	it	it	PRON
cjfa-30364	366	19	fit	fit	VERB
cjfa-30364	366	20	to	to	PART
cjfa-30364	366	21	be	be	AUX
cjfa-30364	366	22	cautious	cautious	ADJ
cjfa-30364	366	23	in	in	ADP
cjfa-30364	366	24	using	use	VERB
cjfa-30364	366	25	a	a	DET
cjfa-30364	366	26	firm	firm	ADJ
cjfa-30364	366	27	profit	profit	NOUN
cjfa-30364	366	28	level	level	NOUN
cjfa-30364	366	29	as	as	ADP
cjfa-30364	366	30	a	a	DET
cjfa-30364	366	31	yardstick	yardstick	NOUN
cjfa-30364	366	32	in	in	ADP
cjfa-30364	366	33	take	take	VERB
cjfa-30364	366	34	lending	lending	NOUN
cjfa-30364	366	35	decisions	decision	NOUN
cjfa-30364	366	36	.	.	PUNCT
cjfa-30364	367	1	in	in	ADP
cjfa-30364	367	2	corroborating	corroborate	VERB
cjfa-30364	367	3	this	this	DET
cjfa-30364	367	4	opinion	opinion	NOUN
cjfa-30364	367	5	,	,	PUNCT
cjfa-30364	367	6	jean	jean	PROPN
cjfa-30364	367	7	-	-	PUNCT
cjfa-30364	367	8	louise	louise	PROPN
cjfa-30364	367	9	gassée	gassée	PROPN
cjfa-30364	367	10	(	(	PUNCT
cjfa-30364	367	11	2011	2011	NUM
cjfa-30364	367	12	)	)	PUNCT
cjfa-30364	367	13	echoed	echo	VERB
cjfa-30364	367	14	that	that	SCONJ
cjfa-30364	367	15	often	often	ADV
cjfa-30364	367	16	a	a	DET
cjfa-30364	367	17	time	time	NOUN
cjfa-30364	367	18	firms	firm	NOUN
cjfa-30364	367	19	manipulate	manipulate	VERB
cjfa-30364	367	20	their	their	PRON
cjfa-30364	367	21	profit	profit	NOUN
cjfa-30364	367	22	figure	figure	NOUN
cjfa-30364	367	23	in	in	ADP
cjfa-30364	367	24	order	order	NOUN
cjfa-30364	367	25	to	to	PART
cjfa-30364	367	26	gain	gain	VERB
cjfa-30364	367	27	an	an	DET
cjfa-30364	367	28	undue	undue	ADJ
cjfa-30364	367	29	advantage	advantage	NOUN
cjfa-30364	367	30	.	.	PUNCT
cjfa-30364	368	1	contrary	contrary	ADJ
cjfa-30364	368	2	to	to	ADP
cjfa-30364	368	3	the	the	DET
cjfa-30364	368	4	first	first	ADJ
cjfa-30364	368	5	two	two	NUM
cjfa-30364	368	6	results	result	NOUN
cjfa-30364	368	7	,	,	PUNCT
cjfa-30364	368	8	there	there	PRON
cjfa-30364	368	9	exist	exist	VERB
cjfa-30364	368	10	a	a	DET
cjfa-30364	368	11	positive	positive	ADJ
cjfa-30364	368	12	but	but	CCONJ
cjfa-30364	368	13	an	an	DET
cjfa-30364	368	14	insignificant	insignificant	ADJ
cjfa-30364	368	15	relationship	relationship	NOUN
cjfa-30364	368	16	between	between	ADP
cjfa-30364	368	17	corporate	corporate	ADJ
cjfa-30364	368	18	sustainability	sustainability	NOUN
cjfa-30364	368	19	disclosure	disclosure	NOUN
cjfa-30364	368	20	(	(	PUNCT
cjfa-30364	368	21	csd	csd	NOUN
cjfa-30364	368	22	)	)	PUNCT
cjfa-30364	368	23	and	and	CCONJ
cjfa-30364	368	24	bank	bank	NOUN
cjfa-30364	368	25	lending	lending	NOUN
cjfa-30364	368	26	decisions	decision	NOUN
cjfa-30364	368	27	,	,	PUNCT
cjfa-30364	368	28	t(1	t(1	NOUN
cjfa-30364	368	29	,	,	PUNCT
cjfa-30364	368	30	13	13	NUM
cjfa-30364	368	31	)	)	PUNCT
cjfa-30364	368	32	=	=	SYM
cjfa-30364	368	33	0.583	0.583	NUM
cjfa-30364	368	34	,	,	PUNCT
cjfa-30364	368	35	β3	β3	ADP
cjfa-30364	368	36	=	=	SYM
cjfa-30364	368	37	1630479	1630479	NUM
cjfa-30364	368	38	,	,	PUNCT
cjfa-30364	368	39	p	p	X
cjfa-30364	368	40	=	=	PROPN
cjfa-30364	368	41	0.5739	0.5739	NUM
cjfa-30364	368	42	.	.	PUNCT
cjfa-30364	369	1	this	this	PRON
cjfa-30364	369	2	implies	imply	VERB
cjfa-30364	369	3	that	that	SCONJ
cjfa-30364	369	4	a	a	DET
cjfa-30364	369	5	unit	unit	NOUN
cjfa-30364	369	6	increase	increase	NOUN
cjfa-30364	369	7	in	in	ADP
cjfa-30364	369	8	corporate	corporate	ADJ
cjfa-30364	369	9	sustainability	sustainability	NOUN
cjfa-30364	369	10	disclosure	disclosure	NOUN
cjfa-30364	369	11	will	will	AUX
cjfa-30364	369	12	increase	increase	VERB
cjfa-30364	369	13	banks	bank	NOUN
cjfa-30364	369	14	’	’	PART
cjfa-30364	369	15	lending	lending	NOUN
cjfa-30364	369	16	decisions	decision	NOUN
cjfa-30364	369	17	.	.	PUNCT
cjfa-30364	370	1	the	the	DET
cjfa-30364	370	2	study	study	NOUN
cjfa-30364	370	3	,	,	PUNCT
cjfa-30364	370	4	therefore	therefore	ADV
cjfa-30364	370	5	failed	fail	VERB
cjfa-30364	370	6	to	to	PART
cjfa-30364	370	7	reject	reject	VERB
cjfa-30364	370	8	the	the	DET
cjfa-30364	370	9	null	null	ADJ
cjfa-30364	370	10	hypothesis	hypothesis	NOUN
cjfa-30364	370	11	that	that	PRON
cjfa-30364	370	12	corporate	corporate	ADJ
cjfa-30364	370	13	sustainability	sustainability	NOUN
cjfa-30364	370	14	disclosure	disclosure	NOUN
cjfa-30364	370	15	does	do	AUX
cjfa-30364	370	16	not	not	PART
cjfa-30364	370	17	significantly	significantly	ADV
cjfa-30364	370	18	affect	affect	VERB
cjfa-30364	370	19	lending	lending	NOUN
cjfa-30364	370	20	decisions	decision	NOUN
cjfa-30364	370	21	of	of	ADP
cjfa-30364	370	22	commercial	commercial	ADJ
cjfa-30364	370	23	banks	bank	NOUN
cjfa-30364	370	24	.	.	PUNCT
cjfa-30364	371	1	our	our	PRON
cjfa-30364	371	2	finding	finding	NOUN
cjfa-30364	371	3	is	be	AUX
cjfa-30364	371	4	in	in	ADP
cjfa-30364	371	5	dissonance	dissonance	NOUN
cjfa-30364	371	6	with	with	ADP
cjfa-30364	371	7	the	the	DET
cjfa-30364	371	8	work	work	NOUN
cjfa-30364	371	9	of	of	ADP
cjfa-30364	371	10	anagnostopoulos	anagnostopoulos	PROPN
cjfa-30364	371	11	et	et	PROPN
cjfa-30364	371	12	al	al	PROPN
cjfa-30364	371	13	.	.	PROPN
cjfa-30364	372	1	(	(	PUNCT
cjfa-30364	372	2	2018	2018	NUM
cjfa-30364	372	3	)	)	PUNCT
cjfa-30364	372	4	on	on	ADP
cjfa-30364	372	5	the	the	DET
cjfa-30364	372	6	incorporating	incorporate	VERB
cjfa-30364	372	7	sustainability	sustainability	NOUN
cjfa-30364	372	8	considerations	consideration	NOUN
cjfa-30364	372	9	into	into	ADP
cjfa-30364	372	10	lending	lending	NOUN
cjfa-30364	372	11	decisions	decision	NOUN
cjfa-30364	372	12	,	,	PUNCT
cjfa-30364	372	13	and	and	CCONJ
cjfa-30364	372	14	further	far	ADV
cjfa-30364	372	15	noted	note	VERB
cjfa-30364	372	16	that	that	SCONJ
cjfa-30364	372	17	sustainability	sustainability	NOUN
cjfa-30364	372	18	risk	risk	NOUN
cjfa-30364	372	19	management	management	NOUN
cjfa-30364	372	20	indeed	indeed	ADV
cjfa-30364	372	21	exists	exist	VERB
cjfa-30364	372	22	,	,	PUNCT
cjfa-30364	372	23	but	but	CCONJ
cjfa-30364	372	24	it	it	PRON
cjfa-30364	372	25	has	have	VERB
cjfa-30364	372	26	yet	yet	ADV
cjfa-30364	372	27	to	to	PART
cjfa-30364	372	28	penetrate	penetrate	VERB
cjfa-30364	372	29	core	core	NOUN
cjfa-30364	372	30	processes	process	NOUN
cjfa-30364	372	31	.	.	PUNCT
cjfa-30364	373	1	also	also	ADV
cjfa-30364	373	2	,	,	PUNCT
cjfa-30364	373	3	nobanee	nobanee	NOUN
cjfa-30364	373	4	and	and	CCONJ
cjfa-30364	373	5	elilli	elilli	PROPN
cjfa-30364	373	6	(	(	PUNCT
cjfa-30364	373	7	2016	2016	NUM
cjfa-30364	373	8	)	)	PUNCT
cjfa-30364	373	9	noted	note	VERB
cjfa-30364	373	10	that	that	SCONJ
cjfa-30364	373	11	sustainability	sustainability	NOUN
cjfa-30364	373	12	disclosure	disclosure	NOUN
cjfa-30364	373	13	disclosure	disclosure	NOUN
cjfa-30364	373	14	positively	positively	ADV
cjfa-30364	373	15	affects	affect	VERB
cjfa-30364	373	16	banks	bank	NOUN
cjfa-30364	373	17	performance	performance	NOUN
cjfa-30364	373	18	,	,	PUNCT
cjfa-30364	373	19	invariably	invariably	ADV
cjfa-30364	373	20	affects	affect	VERB
cjfa-30364	373	21	their	their	PRON
cjfa-30364	373	22	lending	lending	NOUN
cjfa-30364	373	23	decisions	decision	NOUN
cjfa-30364	373	24	.	.	PUNCT
cjfa-30364	374	1	suroso	suroso	NOUN
cjfa-30364	374	2	et	et	PROPN
cjfa-30364	374	3	al	al	PROPN
cjfa-30364	374	4	.	.	PROPN
cjfa-30364	375	1	(	(	PUNCT
cjfa-30364	375	2	2018	2018	NUM
cjfa-30364	375	3	)	)	PUNCT
cjfa-30364	375	4	further	far	ADV
cjfa-30364	375	5	added	add	VERB
cjfa-30364	375	6	that	that	SCONJ
cjfa-30364	375	7	accounting	accounting	NOUN
cjfa-30364	375	8	information	information	NOUN
cjfa-30364	375	9	(	(	PUNCT
cjfa-30364	375	10	that	that	PRON
cjfa-30364	375	11	is	be	AUX
cjfa-30364	375	12	financial	financial	ADJ
cjfa-30364	375	13	information	information	NOUN
cjfa-30364	375	14	)	)	PUNCT
cjfa-30364	375	15	is	be	AUX
cjfa-30364	375	16	not	not	PART
cjfa-30364	375	17	utterly	utterly	ADV
cjfa-30364	375	18	hope	hope	NOUN
cjfa-30364	375	19	aifuwa	aifuwa	PROPN
cjfa-30364	375	20	,	,	PUNCT
cjfa-30364	375	21	musa	musa	PROPN
cjfa-30364	375	22	saidu	saidu	PROPN
cjfa-30364	375	23	,	,	PUNCT
cjfa-30364	375	24	osaruese	osaruese	ADJ
cjfa-30364	375	25	enehizena	enehizena	PROPN
cjfa-30364	375	26	,	,	PUNCT
cjfa-30364	375	27	albert	albert	PROPN
cjfa-30364	375	28	osazevbaru84	osazevbaru84	PROPN
cjfa-30364	375	29	influential	influential	ADJ
cjfa-30364	375	30	on	on	ADP
cjfa-30364	375	31	credit	credit	NOUN
cjfa-30364	375	32	decision	decision	NOUN
cjfa-30364	375	33	making	making	NOUN
cjfa-30364	375	34	,	,	PUNCT
cjfa-30364	375	35	non	non	ADJ
cjfa-30364	375	36	-	-	ADJ
cjfa-30364	375	37	financial	financial	ADJ
cjfa-30364	375	38	information	information	NOUN
cjfa-30364	375	39	are	be	AUX
cjfa-30364	375	40	also	also	ADV
cjfa-30364	375	41	determinants	determinant	NOUN
cjfa-30364	375	42	of	of	ADP
cjfa-30364	375	43	banks	bank	NOUN
cjfa-30364	375	44	’	’	PART
cjfa-30364	375	45	lending	lending	NOUN
cjfa-30364	375	46	decisions	decision	NOUN
cjfa-30364	375	47	.	.	PUNCT
cjfa-30364	376	1	the	the	DET
cjfa-30364	376	2	synopsis	synopsis	NOUN
cjfa-30364	376	3	statistics	statistic	NOUN
cjfa-30364	376	4	displays	display	VERB
cjfa-30364	376	5	a	a	DET
cjfa-30364	376	6	coefficient	coefficient	NOUN
cjfa-30364	376	7	of	of	ADP
cjfa-30364	376	8	determination	determination	NOUN
cjfa-30364	376	9	(	(	PUNCT
cjfa-30364	376	10	r	r	NOUN
cjfa-30364	376	11	-	-	PUNCT
cjfa-30364	376	12	squared	square	VERB
cjfa-30364	376	13	)	)	PUNCT
cjfa-30364	376	14	of	of	ADP
cjfa-30364	376	15	0.863	0.863	NUM
cjfa-30364	376	16	,	,	PUNCT
cjfa-30364	376	17	inferring	infer	VERB
cjfa-30364	376	18	that	that	SCONJ
cjfa-30364	376	19	over	over	ADP
cjfa-30364	376	20	86.3	86.3	NUM
cjfa-30364	376	21	%	%	NOUN
cjfa-30364	376	22	of	of	ADP
cjfa-30364	376	23	the	the	DET
cjfa-30364	376	24	methodical	methodical	ADJ
cjfa-30364	376	25	variations	variation	NOUN
cjfa-30364	376	26	in	in	ADP
cjfa-30364	376	27	dependent	dependent	ADJ
cjfa-30364	376	28	variable	variable	NOUN
cjfa-30364	376	29	were	be	AUX
cjfa-30364	376	30	elucidated	elucidate	VERB
cjfa-30364	376	31	by	by	ADP
cjfa-30364	376	32	the	the	DET
cjfa-30364	376	33	independent	independent	ADJ
cjfa-30364	376	34	variables	variable	NOUN
cjfa-30364	376	35	used	use	VERB
cjfa-30364	376	36	in	in	ADP
cjfa-30364	376	37	the	the	DET
cjfa-30364	376	38	model	model	NOUN
cjfa-30364	376	39	,	,	PUNCT
cjfa-30364	376	40	while	while	SCONJ
cjfa-30364	376	41	about	about	ADV
cjfa-30364	376	42	13.7	13.7	NUM
cjfa-30364	376	43	%	%	NOUN
cjfa-30364	376	44	were	be	AUX
cjfa-30364	376	45	caused	cause	VERB
cjfa-30364	376	46	by	by	ADP
cjfa-30364	376	47	variables	variable	NOUN
cjfa-30364	376	48	not	not	PART
cjfa-30364	376	49	shown	show	VERB
cjfa-30364	376	50	in	in	ADP
cjfa-30364	376	51	the	the	DET
cjfa-30364	376	52	model	model	NOUN
cjfa-30364	376	53	.	.	PUNCT
cjfa-30364	377	1	likewise	likewise	ADV
cjfa-30364	377	2	,	,	PUNCT
cjfa-30364	377	3	the	the	DET
cjfa-30364	377	4	adjusted	adjust	VERB
cjfa-30364	377	5	coefficient	coefficient	NOUN
cjfa-30364	377	6	of	of	ADP
cjfa-30364	377	7	determination	determination	NOUN
cjfa-30364	377	8	(	(	PUNCT
cjfa-30364	377	9	adjusted	adjust	VERB
cjfa-30364	377	10	r	r	NOUN
cjfa-30364	377	11	-	-	PUNCT
cjfa-30364	377	12	squared	square	VERB
cjfa-30364	377	13	)	)	PUNCT
cjfa-30364	377	14	which	which	PRON
cjfa-30364	377	15	was	be	AUX
cjfa-30364	377	16	0.818	0.818	NUM
cjfa-30364	377	17	,	,	PUNCT
cjfa-30364	377	18	advocates	advocate	VERB
cjfa-30364	377	19	that	that	SCONJ
cjfa-30364	377	20	over	over	ADP
cjfa-30364	377	21	81.8	81.8	NUM
cjfa-30364	377	22	%	%	NOUN
cjfa-30364	377	23	of	of	ADP
cjfa-30364	377	24	the	the	DET
cjfa-30364	377	25	methodical	methodical	ADJ
cjfa-30364	377	26	variations	variation	NOUN
cjfa-30364	377	27	in	in	ADP
cjfa-30364	377	28	dependent	dependent	ADJ
cjfa-30364	377	29	variable	variable	NOUN
cjfa-30364	377	30	was	be	AUX
cjfa-30364	377	31	elucidated	elucidate	VERB
cjfa-30364	377	32	by	by	ADP
cjfa-30364	377	33	the	the	DET
cjfa-30364	377	34	independent	independent	ADJ
cjfa-30364	377	35	variables	variable	NOUN
cjfa-30364	377	36	,	,	PUNCT
cjfa-30364	377	37	while	while	SCONJ
cjfa-30364	377	38	about	about	ADV
cjfa-30364	377	39	18.2	18.2	NUM
cjfa-30364	377	40	%	%	NOUN
cjfa-30364	377	41	was	be	AUX
cjfa-30364	377	42	caused	cause	VERB
cjfa-30364	377	43	by	by	ADP
cjfa-30364	377	44	variables	variable	NOUN
cjfa-30364	377	45	not	not	PART
cjfa-30364	377	46	included	include	VERB
cjfa-30364	377	47	in	in	ADP
cjfa-30364	377	48	the	the	DET
cjfa-30364	377	49	model	model	NOUN
cjfa-30364	377	50	but	but	CCONJ
cjfa-30364	377	51	captured	capture	VERB
cjfa-30364	377	52	by	by	ADP
cjfa-30364	377	53	the	the	DET
cjfa-30364	377	54	standard	standard	ADJ
cjfa-30364	377	55	error	error	NOUN
cjfa-30364	377	56	of	of	ADP
cjfa-30364	377	57	the	the	DET
cjfa-30364	377	58	regression	regression	NOUN
cjfa-30364	377	59	,	,	PUNCT
cjfa-30364	377	60	s.e	s.e	PROPN
cjfa-30364	377	61	=	=	PROPN
cjfa-30364	377	62	9049172	9049172	NUM
cjfa-30364	377	63	.	.	PUNCT
cjfa-30364	378	1	the	the	DET
cjfa-30364	378	2	general	general	ADJ
cjfa-30364	378	3	f	f	PROPN
cjfa-30364	378	4	-	-	PUNCT
cjfa-30364	378	5	statistics	statistic	NOUN
cjfa-30364	378	6	(	(	PUNCT
cjfa-30364	378	7	goodness	goodness	NOUN
cjfa-30364	378	8	-	-	PUNCT
cjfa-30364	378	9	of	of	ADP
cjfa-30364	378	10	-	-	PUNCT
cjfa-30364	378	11	fit	fit	NOUN
cjfa-30364	378	12	test	test	NOUN
cjfa-30364	378	13	)	)	PUNCT
cjfa-30364	378	14	proficient	proficient	ADJ
cjfa-30364	378	15	in	in	ADP
cjfa-30364	378	16	prediction	prediction	NOUN
cjfa-30364	378	17	stood	stand	VERB
cjfa-30364	378	18	at	at	ADP
cjfa-30364	378	19	f(1	f(1	PROPN
cjfa-30364	378	20	,	,	PUNCT
cjfa-30364	378	21	13	13	NUM
cjfa-30364	378	22	)	)	PUNCT
cjfa-30364	378	23	=	=	SYM
cjfa-30364	379	1	18.932	18.932	NUM
cjfa-30364	379	2	,	,	PUNCT
cjfa-30364	379	3	p	p	X
cjfa-30364	379	4	<	<	X
cjfa-30364	379	5	.005	.005	NUM
cjfa-30364	379	6	,	,	PUNCT
cjfa-30364	379	7	this	this	PRON
cjfa-30364	379	8	implies	imply	VERB
cjfa-30364	379	9	that	that	SCONJ
cjfa-30364	379	10	all	all	PRON
cjfa-30364	379	11	of	of	ADP
cjfa-30364	379	12	the	the	DET
cjfa-30364	379	13	slope	slope	NOUN
cjfa-30364	379	14	coefficients	coefficient	NOUN
cjfa-30364	379	15	(	(	PUNCT
cjfa-30364	379	16	excluding	exclude	VERB
cjfa-30364	379	17	the	the	DET
cjfa-30364	379	18	constant	constant	ADJ
cjfa-30364	379	19	,	,	PUNCT
cjfa-30364	379	20	or	or	CCONJ
cjfa-30364	379	21	intercept	intercept	NOUN
cjfa-30364	379	22	)	)	PUNCT
cjfa-30364	379	23	in	in	ADP
cjfa-30364	379	24	the	the	DET
cjfa-30364	379	25	regression	regression	NOUN
cjfa-30364	379	26	are	be	AUX
cjfa-30364	379	27	zero	zero	NUM
cjfa-30364	379	28	and	and	CCONJ
cjfa-30364	379	29	jointly	jointly	ADV
cjfa-30364	379	30	significant	significant	ADJ
cjfa-30364	379	31	at	at	ADP
cjfa-30364	379	32	5	5	NUM
cjfa-30364	379	33	%	%	NOUN
cjfa-30364	379	34	.	.	PUNCT
cjfa-30364	379	35	 	 	SPACE
cjfa-30364	380	1	conclusion	conclusion	NOUN
cjfa-30364	380	2	,	,	PUNCT
cjfa-30364	380	3	recommendations	recommendation	NOUN
cjfa-30364	380	4	and	and	CCONJ
cjfa-30364	380	5	suggestions	suggestion	NOUN
cjfa-30364	380	6	for	for	ADP
cjfa-30364	380	7	future	future	ADJ
cjfa-30364	380	8	research	research	NOUN
cjfa-30364	380	9	based	base	VERB
cjfa-30364	380	10	on	on	ADP
cjfa-30364	380	11	the	the	DET
cjfa-30364	380	12	findings	finding	NOUN
cjfa-30364	380	13	of	of	ADP
cjfa-30364	380	14	the	the	DET
cjfa-30364	380	15	study	study	NOUN
cjfa-30364	380	16	,	,	PUNCT
cjfa-30364	380	17	we	we	PRON
cjfa-30364	380	18	concluded	conclude	VERB
cjfa-30364	380	19	that	that	SCONJ
cjfa-30364	380	20	accounting	accounting	NOUN
cjfa-30364	380	21	information	information	NOUN
cjfa-30364	380	22	affect	affect	VERB
cjfa-30364	380	23	banks	bank	NOUN
cjfa-30364	380	24	’	’	PART
cjfa-30364	380	25	lending	lending	NOUN
cjfa-30364	380	26	decisions	decision	NOUN
cjfa-30364	380	27	.	.	PUNCT
cjfa-30364	381	1	this	this	DET
cjfa-30364	381	2	conclusion	conclusion	NOUN
cjfa-30364	381	3	supports	support	VERB
cjfa-30364	381	4	our	our	PRON
cjfa-30364	381	5	theoretical	theoretical	ADJ
cjfa-30364	381	6	framework	framework	NOUN
cjfa-30364	381	7	–	–	PUNCT
cjfa-30364	381	8	rational	rational	ADJ
cjfa-30364	381	9	choice	choice	NOUN
cjfa-30364	381	10	theory	theory	NOUN
cjfa-30364	381	11	,	,	PUNCT
cjfa-30364	381	12	that	that	SCONJ
cjfa-30364	381	13	only	only	ADJ
cjfa-30364	381	14	financial	financial	ADJ
cjfa-30364	381	15	information	information	NOUN
cjfa-30364	381	16	affects	affect	VERB
cjfa-30364	381	17	lending	lending	NOUN
cjfa-30364	381	18	decisions	decision	NOUN
cjfa-30364	381	19	of	of	ADP
cjfa-30364	381	20	commercial	commercial	ADJ
cjfa-30364	381	21	banks	bank	NOUN
cjfa-30364	381	22	.	.	PUNCT
cjfa-30364	382	1	on	on	ADP
cjfa-30364	382	2	the	the	DET
cjfa-30364	382	3	question	question	NOUN
cjfa-30364	382	4	whether	whether	SCONJ
cjfa-30364	382	5	sustainability	sustainability	NOUN
cjfa-30364	382	6	disclosure	disclosure	NOUN
cjfa-30364	382	7	matter	matter	NOUN
cjfa-30364	382	8	,	,	PUNCT
cjfa-30364	382	9	this	this	DET
cjfa-30364	382	10	research	research	NOUN
cjfa-30364	382	11	concluded	conclude	VERB
cjfa-30364	382	12	that	that	SCONJ
cjfa-30364	382	13	it	it	PRON
cjfa-30364	382	14	does	do	AUX
cjfa-30364	382	15	not	not	PART
cjfa-30364	382	16	matter	matter	VERB
cjfa-30364	382	17	,	,	PUNCT
cjfa-30364	382	18	although	although	SCONJ
cjfa-30364	382	19	we	we	PRON
cjfa-30364	382	20	out	out	ADP
cjfa-30364	382	21	that	that	SCONJ
cjfa-30364	382	22	it	it	PRON
cjfa-30364	382	23	was	be	AUX
cjfa-30364	382	24	not	not	PART
cjfa-30364	382	25	statistically	statistically	ADV
cjfa-30364	382	26	significant	significant	ADJ
cjfa-30364	382	27	but	but	CCONJ
cjfa-30364	382	28	was	be	AUX
cjfa-30364	382	29	positively	positively	ADV
cjfa-30364	382	30	related	relate	VERB
cjfa-30364	382	31	to	to	ADP
cjfa-30364	382	32	banks	bank	NOUN
cjfa-30364	382	33	’	’	PART
cjfa-30364	382	34	lending	lending	NOUN
cjfa-30364	382	35	decisions	decision	NOUN
cjfa-30364	382	36	.	.	PUNCT
cjfa-30364	383	1	based	base	VERB
cjfa-30364	383	2	on	on	ADP
cjfa-30364	383	3	the	the	DET
cjfa-30364	383	4	finding	finding	NOUN
cjfa-30364	383	5	of	of	ADP
cjfa-30364	383	6	this	this	DET
cjfa-30364	383	7	study	study	NOUN
cjfa-30364	383	8	we	we	PRON
cjfa-30364	383	9	recommended	recommend	VERB
cjfa-30364	383	10	the	the	DET
cjfa-30364	383	11	following	following	NOUN
cjfa-30364	383	12	:	:	PUNCT
cjfa-30364	383	13	1	1	X
cjfa-30364	383	14	.	.	X
cjfa-30364	383	15	banks	bank	NOUN
cjfa-30364	383	16	should	should	AUX
cjfa-30364	383	17	verify	verify	VERB
cjfa-30364	383	18	and	and	CCONJ
cjfa-30364	383	19	scrutinize	scrutinize	VERB
cjfa-30364	383	20	the	the	DET
cjfa-30364	383	21	collateral	collateral	NOUN
cjfa-30364	383	22	tendered	tender	VERB
cjfa-30364	383	23	by	by	ADP
cjfa-30364	383	24	borrowing	borrow	VERB
cjfa-30364	383	25	firms	firm	NOUN
cjfa-30364	383	26	;	;	PUNCT
cjfa-30364	383	27	2	2	X
cjfa-30364	383	28	.	.	X
cjfa-30364	383	29	banks	bank	NOUN
cjfa-30364	383	30	should	should	AUX
cjfa-30364	383	31	not	not	PART
cjfa-30364	383	32	rely	rely	VERB
cjfa-30364	383	33	on	on	ADP
cjfa-30364	383	34	the	the	DET
cjfa-30364	383	35	profit	profit	NOUN
cjfa-30364	383	36	of	of	ADP
cjfa-30364	383	37	a	a	DET
cjfa-30364	383	38	borrowing	borrowing	NOUN
cjfa-30364	383	39	firm	firm	NOUN
cjfa-30364	383	40	in	in	ADP
cjfa-30364	383	41	making	make	VERB
cjfa-30364	383	42	lending	lending	NOUN
cjfa-30364	383	43	decisions	decision	NOUN
cjfa-30364	383	44	since	since	SCONJ
cjfa-30364	383	45	profit	profit	NOUN
cjfa-30364	383	46	is	be	AUX
cjfa-30364	383	47	just	just	ADV
cjfa-30364	383	48	figure	figure	NOUN
cjfa-30364	383	49	–	–	PUNCT
cjfa-30364	383	50	an	an	DET
cjfa-30364	383	51	illusion	illusion	NOUN
cjfa-30364	383	52	;	;	PUNCT
cjfa-30364	383	53	and	and	CCONJ
cjfa-30364	383	54	3	3	X
cjfa-30364	383	55	.	.	X
cjfa-30364	383	56	corporate	corporate	ADJ
cjfa-30364	383	57	sustainability	sustainability	NOUN
cjfa-30364	383	58	disclosure	disclosure	NOUN
cjfa-30364	383	59	is	be	AUX
cjfa-30364	383	60	growing	grow	VERB
cjfa-30364	383	61	momentum	momentum	NOUN
cjfa-30364	383	62	across	across	ADP
cjfa-30364	383	63	the	the	DET
cjfa-30364	383	64	globe	globe	NOUN
cjfa-30364	383	65	,	,	PUNCT
cjfa-30364	383	66	thus	thus	ADV
cjfa-30364	383	67	organizations	organization	NOUN
cjfa-30364	383	68	should	should	AUX
cjfa-30364	383	69	key	key	VERB
cjfa-30364	383	70	into	into	ADP
cjfa-30364	383	71	it	it	PRON
cjfa-30364	383	72	in	in	ADP
cjfa-30364	383	73	disclosing	disclose	VERB
cjfa-30364	383	74	fully	fully	ADV
cjfa-30364	383	75	their	their	PRON
cjfa-30364	383	76	economic	economic	ADJ
cjfa-30364	383	77	,	,	PUNCT
cjfa-30364	383	78	social	social	ADJ
cjfa-30364	383	79	and	and	CCONJ
cjfa-30364	383	80	environmental	environmental	ADJ
cjfa-30364	383	81	impact	impact	NOUN
cjfa-30364	383	82	.	.	PUNCT
cjfa-30364	384	1	the	the	DET
cjfa-30364	384	2	current	current	ADJ
cjfa-30364	384	3	study	study	NOUN
cjfa-30364	384	4	is	be	AUX
cjfa-30364	384	5	subject	subject	ADJ
cjfa-30364	384	6	to	to	ADP
cjfa-30364	384	7	some	some	DET
cjfa-30364	384	8	limitations	limitation	NOUN
cjfa-30364	384	9	.	.	PUNCT
cjfa-30364	385	1	first	first	ADV
cjfa-30364	385	2	our	our	PRON
cjfa-30364	385	3	study	study	NOUN
cjfa-30364	385	4	is	be	AUX
cjfa-30364	385	5	limited	limit	VERB
cjfa-30364	385	6	first	first	ADV
cjfa-30364	385	7	by	by	ADP
cjfa-30364	385	8	the	the	DET
cjfa-30364	385	9	micro	micro	NOUN
cjfa-30364	385	10	-	-	NOUN
cjfa-30364	385	11	numerocity	numerocity	NOUN
cjfa-30364	385	12	of	of	ADP
cjfa-30364	385	13	our	our	PRON
cjfa-30364	385	14	research	research	NOUN
cjfa-30364	385	15	data	datum	NOUN
cjfa-30364	385	16	.	.	PUNCT
cjfa-30364	386	1	secondly	secondly	ADV
cjfa-30364	386	2	the	the	DET
cjfa-30364	386	3	study	study	NOUN
cjfa-30364	386	4	ignored	ignore	VERB
cjfa-30364	386	5	unlisted	unlisted	ADJ
cjfa-30364	386	6	manufacturing	manufacturing	NOUN
cjfa-30364	386	7	firms	firm	NOUN
cjfa-30364	386	8	.	.	PUNCT
cjfa-30364	387	1	thus	thus	ADV
cjfa-30364	387	2	,	,	PUNCT
cjfa-30364	387	3	any	any	DET
cjfa-30364	387	4	generalization	generalization	NOUN
cjfa-30364	387	5	of	of	ADP
cjfa-30364	387	6	the	the	DET
cjfa-30364	387	7	results	result	NOUN
cjfa-30364	387	8	of	of	ADP
cjfa-30364	387	9	this	this	DET
cjfa-30364	387	10	study	study	NOUN
cjfa-30364	387	11	can	can	AUX
cjfa-30364	387	12	not	not	PART
cjfa-30364	387	13	be	be	AUX
cjfa-30364	387	14	made	make	VERB
cjfa-30364	387	15	without	without	ADP
cjfa-30364	387	16	caution	caution	NOUN
cjfa-30364	387	17	.	.	PUNCT
cjfa-30364	388	1	these	these	DET
cjfa-30364	388	2	limitations	limitation	NOUN
cjfa-30364	388	3	identified	identify	VERB
cjfa-30364	388	4	did	do	AUX
cjfa-30364	388	5	not	not	PART
cjfa-30364	388	6	,	,	PUNCT
cjfa-30364	388	7	accounting	account	VERB
cjfa-30364	388	8	information	information	NOUN
cjfa-30364	388	9	and	and	CCONJ
cjfa-30364	388	10	lending	lending	NOUN
cjfa-30364	388	11	decision	decision	NOUN
cjfa-30364	388	12	…	…	PUNCT
cjfa-30364	388	13	85	85	NUM
cjfa-30364	388	14	however	however	ADV
cjfa-30364	388	15	,	,	PUNCT
cjfa-30364	388	16	vitiate	vitiate	VERB
cjfa-30364	388	17	the	the	DET
cjfa-30364	388	18	generalization	generalization	NOUN
cjfa-30364	388	19	of	of	ADP
cjfa-30364	388	20	our	our	PRON
cjfa-30364	388	21	research	research	NOUN
cjfa-30364	388	22	findings	finding	NOUN
cjfa-30364	388	23	.	.	PUNCT
cjfa-30364	389	1	therefore	therefore	ADV
cjfa-30364	389	2	,	,	PUNCT
cjfa-30364	389	3	in	in	ADP
cjfa-30364	389	4	order	order	NOUN
cjfa-30364	389	5	to	to	PART
cjfa-30364	389	6	improve	improve	VERB
cjfa-30364	389	7	on	on	ADP
cjfa-30364	389	8	this	this	DET
cjfa-30364	389	9	study	study	NOUN
cjfa-30364	389	10	,	,	PUNCT
cjfa-30364	389	11	we	we	PRON
cjfa-30364	389	12	suggest	suggest	VERB
cjfa-30364	389	13	the	the	DET
cjfa-30364	389	14	following	following	NOUN
cjfa-30364	389	15	to	to	PART
cjfa-30364	389	16	be	be	AUX
cjfa-30364	389	17	done	do	VERB
cjfa-30364	389	18	.	.	PUNCT
cjfa-30364	390	1	1	1	X
cjfa-30364	390	2	.	.	X
cjfa-30364	390	3	the	the	DET
cjfa-30364	390	4	sample	sample	NOUN
cjfa-30364	390	5	size	size	NOUN
cjfa-30364	390	6	could	could	AUX
cjfa-30364	390	7	be	be	AUX
cjfa-30364	390	8	increased	increase	VERB
cjfa-30364	390	9	and	and	CCONJ
cjfa-30364	390	10	non	non	ADJ
cjfa-30364	390	11	-	-	ADJ
cjfa-30364	390	12	listed	listed	ADJ
cjfa-30364	390	13	manufacturing	manufacturing	NOUN
cjfa-30364	390	14	firms	firm	NOUN
cjfa-30364	390	15	can	can	AUX
cjfa-30364	390	16	be	be	AUX
cjfa-30364	390	17	studied	study	VERB
cjfa-30364	390	18	together	together	ADV
cjfa-30364	390	19	with	with	ADP
cjfa-30364	390	20	listed	list	VERB
cjfa-30364	390	21	ones	one	NOUN
cjfa-30364	390	22	.	.	PUNCT
cjfa-30364	391	1	2	2	X
cjfa-30364	391	2	.	.	X
cjfa-30364	391	3	also	also	ADV
cjfa-30364	391	4	,	,	PUNCT
cjfa-30364	391	5	this	this	DET
cjfa-30364	391	6	study	study	NOUN
cjfa-30364	391	7	focuses	focus	VERB
cjfa-30364	391	8	mainly	mainly	ADV
cjfa-30364	391	9	on	on	ADP
cjfa-30364	391	10	the	the	DET
cjfa-30364	391	11	manufacturing	manufacturing	NOUN
cjfa-30364	391	12	sector	sector	NOUN
cjfa-30364	391	13	;	;	PUNCT
cjfa-30364	391	14	the	the	DET
cjfa-30364	391	15	future	future	ADJ
cjfa-30364	391	16	research	research	NOUN
cjfa-30364	391	17	needs	need	VERB
cjfa-30364	391	18	to	to	PART
cjfa-30364	391	19	be	be	AUX
cjfa-30364	391	20	conducted	conduct	VERB
cjfa-30364	391	21	to	to	PART
cjfa-30364	391	22	cut	cut	VERB
cjfa-30364	391	23	across	across	ADP
cjfa-30364	391	24	the	the	DET
cjfa-30364	391	25	other	other	ADJ
cjfa-30364	391	26	sectors	sector	NOUN
cjfa-30364	391	27	of	of	ADP
cjfa-30364	391	28	the	the	DET
cjfa-30364	391	29	economy	economy	NOUN
cjfa-30364	391	30	for	for	ADP
cjfa-30364	391	31	effective	effective	ADJ
cjfa-30364	391	32	generalization	generalization	NOUN
cjfa-30364	391	33	.	.	PUNCT
cjfa-30364	391	34	 	 	SPACE
cjfa-30364	392	1	references	reference	NOUN
cjfa-30364	392	2	adams	adam	NOUN
cjfa-30364	392	3	,	,	PUNCT
cjfa-30364	392	4	m.	m.	NOUN
cjfa-30364	392	5	,	,	PUNCT
cjfa-30364	392	6	thornton	thornton	PROPN
cjfa-30364	392	7	,	,	PUNCT
cjfa-30364	392	8	b.	b.	PROPN
cjfa-30364	392	9	,	,	PUNCT
cjfa-30364	392	10	&	&	CCONJ
cjfa-30364	392	11	sepehri	sepehri	PROPN
cjfa-30364	392	12	,	,	PUNCT
cjfa-30364	392	13	m.	m.	NOUN
cjfa-30364	392	14	(	(	PUNCT
cjfa-30364	392	15	2012	2012	NUM
cjfa-30364	392	16	)	)	PUNCT
cjfa-30364	392	17	.	.	PUNCT
cjfa-30364	393	1	the	the	DET
cjfa-30364	393	2	impact	impact	NOUN
cjfa-30364	393	3	of	of	ADP
cjfa-30364	393	4	the	the	DET
cjfa-30364	393	5	pursuit	pursuit	NOUN
cjfa-30364	393	6	of	of	ADP
cjfa-30364	393	7	sustainability	sustainability	NOUN
cjfa-30364	393	8	on	on	ADP
cjfa-30364	393	9	the	the	DET
cjfa-30364	393	10	financial	financial	ADJ
cjfa-30364	393	11	performance	performance	NOUN
cjfa-30364	393	12	of	of	ADP
cjfa-30364	393	13	the	the	DET
cjfa-30364	393	14	firm	firm	NOUN
cjfa-30364	393	15	.	.	PUNCT
cjfa-30364	394	1	journal	journal	PROPN
cjfa-30364	394	2	of	of	ADP
cjfa-30364	394	3	sustainability	sustainability	NOUN
cjfa-30364	394	4	and	and	CCONJ
cjfa-30364	394	5	green	green	ADJ
cjfa-30364	394	6	business	business	NOUN
cjfa-30364	394	7	,	,	PUNCT
cjfa-30364	394	8	1(1	1(1	NUM
cjfa-30364	394	9	)	)	PUNCT
cjfa-30364	394	10	,	,	PUNCT
cjfa-30364	394	11	24	24	NUM
cjfa-30364	394	12	-	-	SYM
cjfa-30364	394	13	32	32	NUM
cjfa-30364	394	14	.	.	PUNCT
cjfa-30364	395	1	aggarwal	aggarwal	NOUN
cjfa-30364	395	2	,	,	PUNCT
cjfa-30364	395	3	p.	p.	NOUN
cjfa-30364	395	4	(	(	PUNCT
cjfa-30364	395	5	2013	2013	NUM
cjfa-30364	395	6	)	)	PUNCT
cjfa-30364	395	7	.	.	PUNCT
cjfa-30364	396	1	impact	impact	NOUN
cjfa-30364	396	2	of	of	ADP
cjfa-30364	396	3	sustainability	sustainability	NOUN
cjfa-30364	396	4	performance	performance	NOUN
cjfa-30364	396	5	of	of	ADP
cjfa-30364	396	6	company	company	NOUN
cjfa-30364	396	7	on	on	ADP
cjfa-30364	396	8	its	its	PRON
cjfa-30364	396	9	financial	financial	ADJ
cjfa-30364	396	10	performance	performance	NOUN
cjfa-30364	396	11	:	:	PUNCT
cjfa-30364	396	12	a	a	DET
cjfa-30364	396	13	study	study	NOUN
cjfa-30364	396	14	of	of	ADP
cjfa-30364	396	15	listed	list	VERB
cjfa-30364	396	16	indian	indian	ADJ
cjfa-30364	396	17	companies	company	NOUN
cjfa-30364	396	18	.	.	PUNCT
cjfa-30364	397	1	global	global	ADJ
cjfa-30364	397	2	journal	journal	PROPN
cjfa-30364	397	3	of	of	ADP
cjfa-30364	397	4	management	management	NOUN
cjfa-30364	397	5	and	and	CCONJ
cjfa-30364	397	6	business	business	NOUN
cjfa-30364	397	7	research	research	NOUN
cjfa-30364	397	8	finance	finance	NOUN
cjfa-30364	397	9	,	,	PUNCT
cjfa-30364	397	10	13(11	13(11	NUM
cjfa-30364	397	11	)	)	PUNCT
cjfa-30364	397	12	,	,	PUNCT
cjfa-30364	397	13	61	61	NUM
cjfa-30364	397	14	-	-	SYM
cjfa-30364	397	15	70	70	NUM
cjfa-30364	397	16	.	.	PUNCT
cjfa-30364	398	1	aifuwa	aifuwa	PROPN
cjfa-30364	398	2	,	,	PUNCT
cjfa-30364	398	3	h.o	h.o	PROPN
cjfa-30364	398	4	.	.	PROPN
cjfa-30364	398	5	(	(	PUNCT
cjfa-30364	398	6	2019	2019	NUM
cjfa-30364	398	7	)	)	PUNCT
cjfa-30364	398	8	.	.	PUNCT
cjfa-30364	399	1	sustainability	sustainability	NOUN
cjfa-30364	399	2	reporting	reporting	NOUN
cjfa-30364	399	3	and	and	CCONJ
cjfa-30364	399	4	firm	firm	ADJ
cjfa-30364	399	5	performance	performance	NOUN
cjfa-30364	399	6	:	:	PUNCT
cjfa-30364	399	7	a	a	DET
cjfa-30364	399	8	review	review	NOUN
cjfa-30364	399	9	of	of	ADP
cjfa-30364	399	10	literature	literature	NOUN
cjfa-30364	399	11	.	.	PUNCT
cjfa-30364	400	1	unpublished	unpublished	ADJ
cjfa-30364	400	2	seminar	seminar	NOUN
cjfa-30364	400	3	paper	paper	NOUN
cjfa-30364	400	4	.	.	PUNCT
cjfa-30364	401	1	benin	benin	PROPN
cjfa-30364	401	2	:	:	PUNCT
cjfa-30364	402	1	university	university	NOUN
cjfa-30364	402	2	of	of	ADP
cjfa-30364	402	3	benin	benin	PROPN
cjfa-30364	402	4	.	.	PUNCT
cjfa-30364	403	1	aifuwa	aifuwa	PROPN
cjfa-30364	403	2	,	,	PUNCT
cjfa-30364	403	3	h.o	h.o	PROPN
cjfa-30364	403	4	.	.	PROPN
cjfa-30364	403	5	,	,	PUNCT
cjfa-30364	403	6	&	&	CCONJ
cjfa-30364	403	7	embele	embele	PROPN
cjfa-30364	403	8	,	,	PUNCT
cjfa-30364	403	9	k.	k.	PROPN
cjfa-30364	403	10	(	(	PUNCT
cjfa-30364	403	11	2019	2019	NUM
cjfa-30364	403	12	)	)	PUNCT
cjfa-30364	403	13	.	.	PUNCT
cjfa-30364	404	1	board	board	NOUN
cjfa-30364	404	2	characteristics	characteristic	NOUN
cjfa-30364	404	3	and	and	CCONJ
cjfa-30364	404	4	financial	financial	ADJ
cjfa-30364	404	5	reporting	reporting	NOUN
cjfa-30364	404	6	quality	quality	NOUN
cjfa-30364	404	7	.	.	PUNCT
cjfa-30364	405	1	journal	journal	NOUN
cjfa-30364	405	2	of	of	ADP
cjfa-30364	405	3	accounting	accounting	NOUN
cjfa-30364	405	4	and	and	CCONJ
cjfa-30364	405	5	financial	financial	ADJ
cjfa-30364	405	6	management	management	NOUN
cjfa-30364	405	7	,	,	PUNCT
cjfa-30364	405	8	5(1	5(1	NUM
cjfa-30364	405	9	)	)	PUNCT
cjfa-30364	405	10	,	,	PUNCT
cjfa-30364	405	11	30	30	NUM
cjfa-30364	405	12	-	-	SYM
cjfa-30364	405	13	48	48	NUM
cjfa-30364	405	14	.	.	PUNCT
cjfa-30364	406	1	aifuwa	aifuwa	PROPN
cjfa-30364	406	2	,	,	PUNCT
cjfa-30364	406	3	h.o	h.o	PROPN
cjfa-30364	406	4	.	.	PROPN
cjfa-30364	406	5	,	,	PUNCT
cjfa-30364	406	6	embele	embele	PROPN
cjfa-30364	406	7	,	,	PUNCT
cjfa-30364	406	8	k.	k.	PROPN
cjfa-30364	406	9	,	,	PUNCT
cjfa-30364	406	10	&	&	CCONJ
cjfa-30364	406	11	saidu	saidu	PROPN
cjfa-30364	406	12	,	,	PUNCT
cjfa-30364	406	13	m.	m.	NOUN
cjfa-30364	406	14	(	(	PUNCT
cjfa-30364	406	15	2018	2018	NUM
cjfa-30364	406	16	)	)	PUNCT
cjfa-30364	406	17	.	.	PUNCT
cjfa-30364	407	1	ethical	ethical	ADJ
cjfa-30364	407	2	accounting	accounting	NOUN
cjfa-30364	407	3	practices	practice	NOUN
cjfa-30364	407	4	and	and	CCONJ
cjfa-30364	407	5	financial	financial	ADJ
cjfa-30364	407	6	reporting	reporting	NOUN
cjfa-30364	407	7	quality	quality	NOUN
cjfa-30364	407	8	.	.	PUNCT
cjfa-30364	408	1	epra	epra	PROPN
cjfa-30364	408	2	international	international	PROPN
cjfa-30364	408	3	journal	journal	NOUN
cjfa-30364	408	4	of	of	ADP
cjfa-30364	408	5	multidisciplinary	multidisciplinary	ADJ
cjfa-30364	408	6	research	research	NOUN
cjfa-30364	408	7	,	,	PUNCT
cjfa-30364	408	8	4(12	4(12	NUM
cjfa-30364	408	9	)	)	PUNCT
cjfa-30364	408	10	,	,	PUNCT
cjfa-30364	408	11	31	31	NUM
cjfa-30364	408	12	-	-	SYM
cjfa-30364	408	13	44	44	NUM
cjfa-30364	408	14	.	.	PUNCT
cjfa-30364	409	1	anagnostopoulos	anagnostopoulos	PROPN
cjfa-30364	409	2	,	,	PUNCT
cjfa-30364	409	3	t.	t.	PROPN
cjfa-30364	409	4	,	,	PUNCT
cjfa-30364	409	5	skouloudis	skouloudis	PROPN
cjfa-30364	409	6	,	,	PUNCT
cjfa-30364	409	7	a.	a.	PROPN
cjfa-30364	409	8	,	,	PUNCT
cjfa-30364	409	9	khan	khan	PROPN
cjfa-30364	409	10	,	,	PUNCT
cjfa-30364	409	11	n.	n.	NOUN
cjfa-30364	409	12	,	,	PUNCT
cjfa-30364	409	13	&	&	CCONJ
cjfa-30364	409	14	evangelinos	evangelinos	PROPN
cjfa-30364	409	15	,	,	PUNCT
cjfa-30364	409	16	k.	k.	PROPN
cjfa-30364	409	17	(	(	PUNCT
cjfa-30364	409	18	2018	2018	NUM
cjfa-30364	409	19	)	)	PUNCT
cjfa-30364	409	20	.	.	PUNCT
cjfa-30364	410	1	incorporating	incorporate	VERB
cjfa-30364	410	2	sustainability	sustainability	NOUN
cjfa-30364	410	3	consideration	consideration	NOUN
cjfa-30364	410	4	into	into	ADP
cjfa-30364	410	5	lending	lending	NOUN
cjfa-30364	410	6	decisions	decision	NOUN
cjfa-30364	410	7	and	and	CCONJ
cjfa-30364	410	8	the	the	DET
cjfa-30364	410	9	management	management	NOUN
cjfa-30364	410	10	of	of	ADP
cjfa-30364	410	11	bad	bad	ADJ
cjfa-30364	410	12	loans	loan	NOUN
cjfa-30364	410	13	.	.	PUNCT
cjfa-30364	411	1	sustainability	sustainability	NOUN
cjfa-30364	411	2	,	,	PUNCT
cjfa-30364	411	3	10(12	10(12	NUM
cjfa-30364	411	4	)	)	PUNCT
cjfa-30364	411	5	,	,	PUNCT
cjfa-30364	411	6	2	2	NUM
cjfa-30364	411	7	-	-	SYM
cjfa-30364	411	8	16	16	NUM
cjfa-30364	411	9	.	.	PUNCT
cjfa-30364	412	1	http://dx.doi.org/10.3390/su10124728	http://dx.doi.org/10.3390/su10124728	PROPN
cjfa-30364	412	2	.	.	PUNCT
cjfa-30364	413	1	angori	angori	PROPN
cjfa-30364	413	2	,	,	PUNCT
cjfa-30364	413	3	g.	g.	PROPN
cjfa-30364	413	4	,	,	PUNCT
cjfa-30364	413	5	aristei	aristei	NOUN
cjfa-30364	413	6	,	,	PUNCT
cjfa-30364	413	7	d.	d.	PROPN
cjfa-30364	413	8	,	,	PUNCT
cjfa-30364	413	9	&	&	CCONJ
cjfa-30364	413	10	gallo	gallo	PROPN
cjfa-30364	413	11	,	,	PUNCT
cjfa-30364	413	12	a.	a.	NOUN
cjfa-30364	413	13	(	(	PUNCT
cjfa-30364	413	14	2017	2017	NUM
cjfa-30364	413	15	)	)	PUNCT
cjfa-30364	413	16	.	.	PUNCT
cjfa-30364	414	1	lending	lending	NOUN
cjfa-30364	414	2	technologies	technology	NOUN
cjfa-30364	414	3	,	,	PUNCT
cjfa-30364	414	4	banking	banking	NOUN
cjfa-30364	414	5	relationships	relationship	NOUN
cjfa-30364	414	6	,	,	PUNCT
cjfa-30364	414	7	and	and	CCONJ
cjfa-30364	414	8	firms	firm	NOUN
cjfa-30364	414	9	’	'	PUNCT
cjfa-30364	414	10	access	access	NOUN
cjfa-30364	414	11	to	to	ADP
cjfa-30364	414	12	credit	credit	NOUN
cjfa-30364	414	13	in	in	ADP
cjfa-30364	414	14	italy	italy	PROPN
cjfa-30364	414	15	:	:	PUNCT
cjfa-30364	414	16	the	the	DET
cjfa-30364	414	17	role	role	NOUN
cjfa-30364	414	18	of	of	ADP
cjfa-30364	414	19	firm	firm	ADJ
cjfa-30364	414	20	size	size	NOUN
cjfa-30364	414	21	.	.	PUNCT
cjfa-30364	415	1	journal	journal	PROPN
cjfa-30364	415	2	applied	apply	VERB
cjfa-30364	415	3	economics	economic	NOUN
cjfa-30364	415	4	,	,	PUNCT
cjfa-30364	415	5	51(58	51(58	NUM
cjfa-30364	415	6	)	)	PUNCT
cjfa-30364	415	7	,	,	PUNCT
cjfa-30364	415	8	6139	6139	NUM
cjfa-30364	415	9	-	-	SYM
cjfa-30364	415	10	6170	6170	NUM
cjfa-30364	415	11	.	.	PUNCT
cjfa-30364	416	1	http://dx.doi.org/10.1080/00036846.2019.1613503	http://dx.doi.org/10.1080/00036846.2019.1613503	PROPN
cjfa-30364	416	2	.	.	PROPN
cjfa-30364	416	3	asuquo	asuquo	PROPN
cjfa-30364	416	4	,	,	PUNCT
cjfa-30364	416	5	a.i	a.i	PROPN
cjfa-30364	416	6	.	.	PROPN
cjfa-30364	416	7	,	,	PUNCT
cjfa-30364	416	8	dada	dada	PROPN
cjfa-30364	416	9	,	,	PUNCT
cjfa-30364	416	10	e.t	e.t	PROPN
cjfa-30364	416	11	.	.	PROPN
cjfa-30364	416	12	,	,	PUNCT
cjfa-30364	416	13	&	&	CCONJ
cjfa-30364	416	14	onyeogaziri	onyeogaziri	PROPN
cjfa-30364	416	15	,	,	PUNCT
cjfa-30364	416	16	u.r	u.r	PROPN
cjfa-30364	416	17	.	.	PROPN
cjfa-30364	416	18	(	(	PUNCT
cjfa-30364	416	19	2018	2018	NUM
cjfa-30364	416	20	)	)	PUNCT
cjfa-30364	416	21	.	.	PUNCT
cjfa-30364	417	1	the	the	DET
cjfa-30364	417	2	effect	effect	NOUN
cjfa-30364	417	3	of	of	ADP
cjfa-30364	417	4	sustainability	sustainability	NOUN
cjfa-30364	417	5	reporting	report	VERB
cjfa-30364	417	6	on	on	ADP
cjfa-30364	417	7	corporate	corporate	ADJ
cjfa-30364	417	8	performance	performance	NOUN
cjfa-30364	417	9	of	of	ADP
cjfa-30364	417	10	selected	select	VERB
cjfa-30364	417	11	quoted	quote	VERB
cjfa-30364	417	12	brewery	brewery	NOUN
cjfa-30364	417	13	firms	firm	NOUN
cjfa-30364	417	14	in	in	ADP
cjfa-30364	417	15	nigeria	nigeria	PROPN
cjfa-30364	417	16	.	.	PUNCT
cjfa-30364	418	1	international	international	ADJ
cjfa-30364	418	2	journal	journal	PROPN
cjfa-30364	418	3	of	of	ADP
cjfa-30364	418	4	business	business	NOUN
cjfa-30364	418	5	and	and	CCONJ
cjfa-30364	418	6	law	law	NOUN
cjfa-30364	418	7	research	research	NOUN
cjfa-30364	418	8	,	,	PUNCT
cjfa-30364	418	9	6(3	6(3	NUM
cjfa-30364	418	10	)	)	PUNCT
cjfa-30364	418	11	,	,	PUNCT
cjfa-30364	418	12	1	1	NUM
cjfa-30364	418	13	-	-	SYM
cjfa-30364	418	14	10	10	NUM
cjfa-30364	418	15	.	.	PUNCT
cjfa-30364	419	1	aurizio	aurizio	PROPN
cjfa-30364	419	2	,	,	PUNCT
cjfa-30364	419	3	l.	l.	PROPN
cjfa-30364	419	4	,	,	PUNCT
cjfa-30364	419	5	oliviero	oliviero	NOUN
cjfa-30364	419	6	,	,	PUNCT
cjfa-30364	419	7	t.	t.	PROPN
cjfa-30364	419	8	,	,	PUNCT
cjfa-30364	419	9	&	&	CCONJ
cjfa-30364	419	10	romano	romano	PROPN
cjfa-30364	419	11	,	,	PUNCT
cjfa-30364	419	12	l.	l.	PROPN
cjfa-30364	419	13	(	(	PUNCT
cjfa-30364	419	14	2015	2015	NUM
cjfa-30364	419	15	)	)	PUNCT
cjfa-30364	419	16	.	.	PUNCT
cjfa-30364	420	1	family	family	NOUN
cjfa-30364	420	2	firms	firm	NOUN
cjfa-30364	420	3	,	,	PUNCT
cjfa-30364	420	4	soft	soft	ADJ
cjfa-30364	420	5	information	information	NOUN
cjfa-30364	420	6	and	and	CCONJ
cjfa-30364	420	7	bank	bank	NOUN
cjfa-30364	420	8	lending	lending	NOUN
cjfa-30364	420	9	in	in	ADP
cjfa-30364	420	10	a	a	DET
cjfa-30364	420	11	financial	financial	ADJ
cjfa-30364	420	12	crisis	crisis	NOUN
cjfa-30364	420	13	.	.	PUNCT
cjfa-30364	421	1	journal	journal	NOUN
cjfa-30364	421	2	of	of	ADP
cjfa-30364	421	3	corporate	corporate	ADJ
cjfa-30364	421	4	finance	finance	NOUN
cjfa-30364	421	5	,	,	PUNCT
cjfa-30364	421	6	special	special	ADJ
cjfa-30364	421	7	issue	issue	NOUN
cjfa-30364	421	8	,	,	PUNCT
cjfa-30364	421	9	1	1	NUM
cjfa-30364	421	10	-	-	SYM
cjfa-30364	421	11	27	27	NUM
cjfa-30364	421	12	.	.	PUNCT
cjfa-30364	422	1	beredugo	beredugo	PROPN
cjfa-30364	422	2	,	,	PUNCT
cjfa-30364	422	3	s.b	s.b	PROPN
cjfa-30364	422	4	.	.	PROPN
cjfa-30364	422	5	,	,	PUNCT
cjfa-30364	422	6	&	&	CCONJ
cjfa-30364	422	7	mefor	mefor	PROPN
cjfa-30364	422	8	,	,	PUNCT
cjfa-30364	422	9	i.k	i.k	PROPN
cjfa-30364	422	10	.	.	PROPN
cjfa-30364	422	11	(	(	PUNCT
cjfa-30364	422	12	2016	2016	NUM
cjfa-30364	422	13	)	)	PUNCT
cjfa-30364	422	14	.	.	PUNCT
cjfa-30364	423	1	the	the	DET
cjfa-30364	423	2	impact	impact	NOUN
cjfa-30364	423	3	of	of	ADP
cjfa-30364	423	4	environmental	environmental	ADJ
cjfa-30364	423	5	accounting	accounting	NOUN
cjfa-30364	423	6	and	and	CCONJ
cjfa-30364	423	7	reporting	report	VERB
cjfa-30364	423	8	on	on	ADP
cjfa-30364	423	9	sustainable	sustainable	ADJ
cjfa-30364	423	10	development	development	NOUN
cjfa-30364	423	11	in	in	ADP
cjfa-30364	423	12	nigeria	nigeria	PROPN
cjfa-30364	423	13	.	.	PUNCT
cjfa-30364	424	1	research	research	NOUN
cjfa-30364	424	2	journal	journal	PROPN
cjfa-30364	424	3	of	of	ADP
cjfa-30364	424	4	finance	finance	NOUN
cjfa-30364	424	5	and	and	CCONJ
cjfa-30364	424	6	accounting	accounting	NOUN
cjfa-30364	424	7	,	,	PUNCT
cjfa-30364	424	8	3(7	3(7	NUM
cjfa-30364	424	9	)	)	PUNCT
cjfa-30364	424	10	,	,	PUNCT
cjfa-30364	424	11	55	55	NUM
cjfa-30364	424	12	-	-	SYM
cjfa-30364	424	13	63	63	NUM
cjfa-30364	424	14	.	.	PUNCT
cjfa-30364	425	1	brundtland	brundtland	PROPN
cjfa-30364	425	2	,	,	PUNCT
cjfa-30364	425	3	g.h	g.h	PROPN
cjfa-30364	425	4	.	.	PROPN
cjfa-30364	425	5	(	(	PUNCT
cjfa-30364	425	6	1987	1987	NUM
cjfa-30364	425	7	)	)	PUNCT
cjfa-30364	425	8	.	.	PUNCT
cjfa-30364	426	1	our	our	PRON
cjfa-30364	426	2	common	common	ADJ
cjfa-30364	426	3	future	future	NOUN
cjfa-30364	426	4	.	.	PUNCT
cjfa-30364	427	1	united	united	PROPN
cjfa-30364	427	2	nations	nations	PROPN
cjfa-30364	427	3	world	world	PROPN
cjfa-30364	427	4	commission	commission	PROPN
cjfa-30364	427	5	on	on	ADP
cjfa-30364	427	6	environment	environment	NOUN
cjfa-30364	427	7	and	and	CCONJ
cjfa-30364	427	8	development	development	NOUN
cjfa-30364	427	9	(	(	PUNCT
cjfa-30364	427	10	brundtland	brundtland	PROPN
cjfa-30364	427	11	commission	commission	PROPN
cjfa-30364	427	12	)	)	PUNCT
cjfa-30364	427	13	.	.	PUNCT
cjfa-30364	428	1	oxford	oxford	NOUN
cjfa-30364	428	2	:	:	PUNCT
cjfa-30364	428	3	oxford	oxford	PROPN
cjfa-30364	428	4	university	university	PROPN
cjfa-30364	428	5	press	press	NOUN
cjfa-30364	428	6	.	.	PUNCT
cjfa-30364	429	1	hope	hope	PROPN
cjfa-30364	429	2	aifuwa	aifuwa	PROPN
cjfa-30364	429	3	,	,	PUNCT
cjfa-30364	429	4	musa	musa	PROPN
cjfa-30364	429	5	saidu	saidu	PROPN
cjfa-30364	429	6	,	,	PUNCT
cjfa-30364	429	7	osaruese	osaruese	ADJ
cjfa-30364	429	8	enehizena	enehizena	PROPN
cjfa-30364	429	9	,	,	PUNCT
cjfa-30364	429	10	albert	albert	PROPN
cjfa-30364	429	11	osazevbaru86	osazevbaru86	PROPN
cjfa-30364	429	12	burhan	burhan	PROPN
cjfa-30364	429	13	,	,	PUNCT
cjfa-30364	429	14	a.h	a.h	PROPN
cjfa-30364	429	15	.	.	PROPN
cjfa-30364	429	16	,	,	PUNCT
cjfa-30364	429	17	&	&	CCONJ
cjfa-30364	429	18	rahmanti	rahmanti	PROPN
cjfa-30364	429	19	,	,	PUNCT
cjfa-30364	429	20	w.	w.	PROPN
cjfa-30364	429	21	(	(	PUNCT
cjfa-30364	429	22	2012	2012	NUM
cjfa-30364	429	23	)	)	PUNCT
cjfa-30364	429	24	.	.	PUNCT
cjfa-30364	430	1	the	the	DET
cjfa-30364	430	2	impact	impact	NOUN
cjfa-30364	430	3	of	of	ADP
cjfa-30364	430	4	sustainability	sustainability	NOUN
cjfa-30364	430	5	reporting	report	VERB
cjfa-30364	430	6	on	on	ADP
cjfa-30364	430	7	company	company	NOUN
cjfa-30364	430	8	performance	performance	NOUN
cjfa-30364	430	9	.	.	PUNCT
cjfa-30364	431	1	journal	journal	NOUN
cjfa-30364	431	2	of	of	ADP
cjfa-30364	431	3	economics	economic	NOUN
cjfa-30364	431	4	,	,	PUNCT
cjfa-30364	431	5	business	business	NOUN
cjfa-30364	431	6	,	,	PUNCT
cjfa-30364	431	7	and	and	CCONJ
cjfa-30364	431	8	accountancy	accountancy	PROPN
cjfa-30364	431	9	ventura	ventura	PROPN
cjfa-30364	431	10	,	,	PUNCT
cjfa-30364	431	11	15(2	15(2	NUM
cjfa-30364	431	12	)	)	PUNCT
cjfa-30364	431	13	,	,	PUNCT
cjfa-30364	431	14	257	257	NUM
cjfa-30364	431	15	-	-	SYM
cjfa-30364	431	16	272	272	NUM
cjfa-30364	431	17	.	.	PUNCT
cjfa-30364	432	1	bushman	bushman	PROPN
cjfa-30364	432	2	,	,	PUNCT
cjfa-30364	432	3	r.	r.	PROPN
cjfa-30364	432	4	,	,	PUNCT
cjfa-30364	432	5	hendricks	hendrick	NOUN
cjfa-30364	432	6	,	,	PUNCT
cjfa-30364	432	7	b.	b.	PROPN
cjfa-30364	432	8	,	,	PUNCT
cjfa-30364	432	9	&	&	CCONJ
cjfa-30364	432	10	williams	williams	PROPN
cjfa-30364	432	11	,	,	PUNCT
cjfa-30364	432	12	c.	c.	PROPN
cjfa-30364	432	13	(	(	PUNCT
cjfa-30364	432	14	2013	2013	NUM
cjfa-30364	432	15	)	)	PUNCT
cjfa-30364	432	16	.	.	PUNCT
cjfa-30364	433	1	perceived	perceive	VERB
cjfa-30364	433	2	bank	bank	NOUN
cjfa-30364	433	3	competition	competition	NOUN
cjfa-30364	433	4	:	:	PUNCT
cjfa-30364	433	5	operational	operational	ADJ
cjfa-30364	433	6	decision	decision	NOUN
cjfa-30364	433	7	-	-	PUNCT
cjfa-30364	433	8	making	make	VERB
cjfa-30364	433	9	and	and	CCONJ
cjfa-30364	433	10	bank	bank	NOUN
cjfa-30364	433	11	stability	stability	NOUN
cjfa-30364	433	12	.	.	PUNCT
cjfa-30364	434	1	http://dx.doi.org/10.2139/	http://dx.doi.org/10.2139/	PUNCT
cjfa-30364	435	1	ssrn.2196590	ssrn.2196590	PROPN
cjfa-30364	435	2	.	.	PUNCT
cjfa-30364	435	3	chen	chen	PROPN
cjfa-30364	435	4	,	,	PUNCT
cjfa-30364	435	5	y.	y.	PROPN
cjfa-30364	435	6	(	(	PUNCT
cjfa-30364	435	7	2006	2006	NUM
cjfa-30364	435	8	)	)	PUNCT
cjfa-30364	435	9	.	.	PUNCT
cjfa-30364	436	1	collateral	collateral	NOUN
cjfa-30364	436	2	,	,	PUNCT
cjfa-30364	436	3	loan	loan	NOUN
cjfa-30364	436	4	guarantees	guarantee	NOUN
cjfa-30364	436	5	,	,	PUNCT
cjfa-30364	436	6	and	and	CCONJ
cjfa-30364	436	7	the	the	DET
cjfa-30364	436	8	lenders	lender	NOUN
cjfa-30364	436	9	incentive	incentive	VERB
cjfa-30364	436	10	to	to	PART
cjfa-30364	436	11	resolve	resolve	VERB
cjfa-30364	436	12	financial	financial	ADJ
cjfa-30364	436	13	distress	distress	NOUN
cjfa-30364	436	14	.	.	PUNCT
cjfa-30364	437	1	journal	journal	NOUN
cjfa-30364	437	2	of	of	ADP
cjfa-30364	437	3	the	the	DET
cjfa-30364	437	4	midwest	midwest	PROPN
cjfa-30364	437	5	finance	finance	PROPN
cjfa-30364	437	6	association	association	PROPN
cjfa-30364	437	7	,	,	PUNCT
cjfa-30364	437	8	46(1	46(1	PROPN
cjfa-30364	437	9	)	)	PUNCT
cjfa-30364	437	10	,	,	PUNCT
cjfa-30364	437	11	1	1	NUM
cjfa-30364	437	12	-	-	SYM
cjfa-30364	437	13	15	15	NUM
cjfa-30364	437	14	.	.	PUNCT
cjfa-30364	438	1	dang	dang	PROPN
cjfa-30364	438	2	,	,	PUNCT
cjfa-30364	438	3	d.s	d.s	PROPN
cjfa-30364	438	4	.	.	PROPN
cjfa-30364	438	5	,	,	PUNCT
cjfa-30364	438	6	marriott	marriott	PROPN
cjfa-30364	438	7	,	,	PUNCT
cjfa-30364	438	8	n.	n.	PROPN
cjfa-30364	438	9	,	,	PUNCT
cjfa-30364	438	10	&	&	CCONJ
cjfa-30364	438	11	marriott	marriott	PROPN
cjfa-30364	438	12	,	,	PUNCT
cjfa-30364	438	13	p.	p.	PROPN
cjfa-30364	438	14	(	(	PUNCT
cjfa-30364	438	15	2006	2006	NUM
cjfa-30364	438	16	)	)	PUNCT
cjfa-30364	438	17	.	.	PUNCT
cjfa-30364	439	1	users	user	NOUN
cjfa-30364	439	2	’	’	PART
cjfa-30364	439	3	perceptions	perception	NOUN
cjfa-30364	439	4	and	and	CCONJ
cjfa-30364	439	5	uses	use	NOUN
cjfa-30364	439	6	of	of	ADP
cjfa-30364	439	7	financial	financial	ADJ
cjfa-30364	439	8	reports	report	NOUN
cjfa-30364	439	9	of	of	ADP
cjfa-30364	439	10	small	small	ADJ
cjfa-30364	439	11	and	and	CCONJ
cjfa-30364	439	12	medium	medium	NOUN
cjfa-30364	439	13	companies	company	NOUN
cjfa-30364	439	14	(	(	PUNCT
cjfa-30364	439	15	smcs	smcs	NOUN
cjfa-30364	439	16	)	)	PUNCT
cjfa-30364	439	17	in	in	ADP
cjfa-30364	439	18	transitional	transitional	ADJ
cjfa-30364	439	19	economies	economy	NOUN
cjfa-30364	439	20	:	:	PUNCT
cjfa-30364	439	21	qualitative	qualitative	ADJ
cjfa-30364	439	22	evidence	evidence	NOUN
cjfa-30364	439	23	from	from	ADP
cjfa-30364	439	24	vietnam	vietnam	PROPN
cjfa-30364	439	25	.	.	PUNCT
cjfa-30364	440	1	qualitative	qualitative	ADJ
cjfa-30364	440	2	research	research	NOUN
cjfa-30364	440	3	in	in	ADP
cjfa-30364	440	4	accounting	accounting	NOUN
cjfa-30364	440	5	and	and	CCONJ
cjfa-30364	440	6	management	management	NOUN
cjfa-30364	440	7	,	,	PUNCT
cjfa-30364	440	8	3(3	3(3	NUM
cjfa-30364	440	9	)	)	PUNCT
cjfa-30364	440	10	,	,	PUNCT
cjfa-30364	440	11	218	218	NUM
cjfa-30364	440	12	-	-	SYM
cjfa-30364	440	13	235	235	NUM
cjfa-30364	440	14	.	.	PUNCT
cjfa-30364	441	1	http://dx.doi.org/10.1108/11766090610705416	http://dx.doi.org/10.1108/11766090610705416	NOUN
cjfa-30364	441	2	.	.	PUNCT
cjfa-30364	442	1	dang	dang	PROPN
cjfa-30364	442	2	,	,	PUNCT
cjfa-30364	442	3	d.s	d.s	PROPN
cjfa-30364	442	4	.	.	PROPN
cjfa-30364	442	5	,	,	PUNCT
cjfa-30364	442	6	marriott	marriott	PROPN
cjfa-30364	442	7	,	,	PUNCT
cjfa-30364	442	8	n.	n.	PROPN
cjfa-30364	442	9	,	,	PUNCT
cjfa-30364	442	10	&	&	CCONJ
cjfa-30364	442	11	marriott	marriott	PROPN
cjfa-30364	442	12	,	,	PUNCT
cjfa-30364	442	13	p.	p.	PROPN
cjfa-30364	442	14	(	(	PUNCT
cjfa-30364	442	15	2008	2008	NUM
cjfa-30364	442	16	)	)	PUNCT
cjfa-30364	442	17	.	.	PUNCT
cjfa-30364	443	1	the	the	DET
cjfa-30364	443	2	banks	bank	NOUN
cjfa-30364	443	3	’	'	PUNCT
cjfa-30364	443	4	uses	use	NOUN
cjfa-30364	443	5	of	of	ADP
cjfa-30364	443	6	smaller	small	ADJ
cjfa-30364	443	7	companies	company	NOUN
cjfa-30364	443	8	’	’	PART
cjfa-30364	443	9	financial	financial	ADJ
cjfa-30364	443	10	information	information	NOUN
cjfa-30364	443	11	in	in	ADP
cjfa-30364	443	12	the	the	DET
cjfa-30364	443	13	emerging	emerge	VERB
cjfa-30364	443	14	economy	economy	NOUN
cjfa-30364	443	15	of	of	ADP
cjfa-30364	443	16	vietnam	vietnam	PROPN
cjfa-30364	443	17	:	:	PUNCT
cjfa-30364	443	18	a	a	DET
cjfa-30364	443	19	user	user	NOUN
cjfa-30364	443	20	’s	’s	PART
cjfa-30364	443	21	oriented	orient	VERB
cjfa-30364	443	22	model	model	NOUN
cjfa-30364	443	23	.	.	PUNCT
cjfa-30364	444	1	in	in	ADP
cjfa-30364	444	2	m.	m.	PROPN
cjfa-30364	444	3	tasmania	tasmania	PROPN
cjfa-30364	444	4	,	,	PUNCT
cjfa-30364	444	5	s.	s.	PROPN
cjfa-30364	444	6	uddin	uddin	PROPN
cjfa-30364	444	7	(	(	PUNCT
cjfa-30364	444	8	eds	ed	NOUN
cjfa-30364	444	9	.	.	PUNCT
cjfa-30364	444	10	)	)	PUNCT
cjfa-30364	444	11	.	.	PUNCT
cjfa-30364	445	1	corporate	corporate	ADJ
cjfa-30364	445	2	governance	governance	NOUN
cjfa-30364	445	3	in	in	ADP
cjfa-30364	445	4	less	less	ADV
cjfa-30364	445	5	developed	developed	ADJ
cjfa-30364	445	6	and	and	CCONJ
cjfa-30364	445	7	emerging	emerge	VERB
cjfa-30364	445	8	.	.	PUNCT
cjfa-30364	446	1	bingley	bingley	PROPN
cjfa-30364	446	2	:	:	PUNCT
cjfa-30364	446	3	emerald	emerald	PROPN
cjfa-30364	446	4	group	group	PROPN
cjfa-30364	446	5	publishing	publishing	PROPN
cjfa-30364	446	6	limited	limit	VERB
cjfa-30364	446	7	.	.	PUNCT
cjfa-30364	447	1	http://dx.doi.org/10.1016/s14793563(08)08017-1	http://dx.doi.org/10.1016/s14793563(08)08017-1	NOUN
cjfa-30364	447	2	.	.	PUNCT
cjfa-30364	448	1	dhaliwal	dhaliwal	PROPN
cjfa-30364	448	2	,	,	PUNCT
cjfa-30364	448	3	d.s	d.s	PROPN
cjfa-30364	448	4	.	.	PROPN
cjfa-30364	448	5	,	,	PUNCT
cjfa-30364	448	6	li	li	PROPN
cjfa-30364	448	7	,	,	PUNCT
cjfa-30364	448	8	o.z	o.z	PROPN
cjfa-30364	448	9	.	.	PROPN
cjfa-30364	448	10	,	,	PUNCT
cjfa-30364	448	11	tsang	tsang	PROPN
cjfa-30364	448	12	,	,	PUNCT
cjfa-30364	448	13	a.	a.	PROPN
cjfa-30364	448	14	,	,	PUNCT
cjfa-30364	448	15	&	&	CCONJ
cjfa-30364	448	16	yang	yang	PROPN
cjfa-30364	448	17	,	,	PUNCT
cjfa-30364	448	18	y.g	y.g	PROPN
cjfa-30364	448	19	.	.	PUNCT
cjfa-30364	448	20	(	(	PUNCT
cjfa-30364	448	21	2011	2011	NUM
cjfa-30364	448	22	)	)	PUNCT
cjfa-30364	448	23	.	.	PUNCT
cjfa-30364	449	1	voluntary	voluntary	ADJ
cjfa-30364	449	2	non	non	ADJ
cjfa-30364	449	3	-	-	ADJ
cjfa-30364	449	4	financial	financial	ADJ
cjfa-30364	449	5	disclosure	disclosure	NOUN
cjfa-30364	449	6	and	and	CCONJ
cjfa-30364	449	7	the	the	DET
cjfa-30364	449	8	cost	cost	NOUN
cjfa-30364	449	9	of	of	ADP
cjfa-30364	449	10	equity	equity	NOUN
cjfa-30364	449	11	capital	capital	NOUN
cjfa-30364	449	12	:	:	PUNCT
cjfa-30364	449	13	the	the	DET
cjfa-30364	449	14	initiation	initiation	NOUN
cjfa-30364	449	15	of	of	ADP
cjfa-30364	449	16	corporate	corporate	ADJ
cjfa-30364	449	17	social	social	ADJ
cjfa-30364	449	18	responsibility	responsibility	NOUN
cjfa-30364	449	19	reporting	report	VERB
cjfa-30364	449	20	.	.	PUNCT
cjfa-30364	450	1	the	the	DET
cjfa-30364	450	2	accounting	accounting	NOUN
cjfa-30364	450	3	review	review	PROPN
cjfa-30364	450	4	,	,	PUNCT
cjfa-30364	450	5	86(1	86(1	PROPN
cjfa-30364	450	6	)	)	PUNCT
cjfa-30364	450	7	,	,	PUNCT
cjfa-30364	450	8	59	59	NUM
cjfa-30364	450	9	-	-	SYM
cjfa-30364	450	10	100	100	NUM
cjfa-30364	450	11	.	.	PUNCT
cjfa-30364	451	1	eke	eke	ADJ
cjfa-30364	451	2	,	,	PUNCT
cjfa-30364	451	3	f.a	f.a	PROPN
cjfa-30364	451	4	.	.	PROPN
cjfa-30364	451	5	,	,	PUNCT
cjfa-30364	451	6	eke	eke	ADJ
cjfa-30364	451	7	,	,	PUNCT
cjfa-30364	451	8	i.c	i.c	PROPN
cjfa-30364	451	9	.	.	PROPN
cjfa-30364	451	10	,	,	PUNCT
cjfa-30364	451	11	&	&	CCONJ
cjfa-30364	451	12	iyang	iyang	PROPN
cjfa-30364	451	13	,	,	PUNCT
cjfa-30364	451	14	o.d	o.d	PROPN
cjfa-30364	451	15	.	.	PROPN
cjfa-30364	451	16	(	(	PUNCT
cjfa-30364	451	17	2015	2015	NUM
cjfa-30364	451	18	)	)	PUNCT
cjfa-30364	451	19	.	.	PUNCT
cjfa-30364	452	1	interest	interest	NOUN
cjfa-30364	452	2	rate	rate	NOUN
cjfa-30364	452	3	and	and	CCONJ
cjfa-30364	452	4	commercial	commercial	ADJ
cjfa-30364	452	5	banks	bank	NOUN
cjfa-30364	452	6	lending	lend	VERB
cjfa-30364	452	7	operations	operation	NOUN
cjfa-30364	452	8	in	in	ADP
cjfa-30364	452	9	nigeria	nigeria	PROPN
cjfa-30364	452	10	:	:	PUNCT
cjfa-30364	452	11	a	a	DET
cjfa-30364	452	12	structural	structural	ADJ
cjfa-30364	452	13	break	break	NOUN
cjfa-30364	452	14	analysis	analysis	NOUN
cjfa-30364	452	15	using	use	VERB
cjfa-30364	452	16	chow	chow	PROPN
cjfa-30364	452	17	test	test	NOUN
cjfa-30364	452	18	.	.	PUNCT
cjfa-30364	453	1	global	global	ADJ
cjfa-30364	453	2	journal	journal	PROPN
cjfa-30364	453	3	of	of	ADP
cjfa-30364	453	4	social	social	ADJ
cjfa-30364	453	5	sciences	science	NOUN
cjfa-30364	453	6	,	,	PUNCT
cjfa-30364	453	7	14	14	NUM
cjfa-30364	453	8	,	,	PUNCT
cjfa-30364	453	9	9	9	NUM
cjfa-30364	453	10	-	-	SYM
cjfa-30364	453	11	22	22	NUM
cjfa-30364	453	12	.	.	PUNCT
cjfa-30364	454	1	http://dx.doi.org/10.4314/gjss.v14i1.2	http://dx.doi.org/10.4314/gjss.v14i1.2	PROPN
cjfa-30364	454	2	.	.	PUNCT
cjfa-30364	455	1	ekweme	ekweme	PROPN
cjfa-30364	455	2	,	,	PUNCT
cjfa-30364	455	3	c.m	c.m	PROPN
cjfa-30364	455	4	.	.	PROPN
cjfa-30364	455	5	,	,	PUNCT
cjfa-30364	455	6	egbunike	egbunike	PROPN
cjfa-30364	455	7	,	,	PUNCT
cjfa-30364	455	8	c.f	c.f	PROPN
cjfa-30364	455	9	.	.	PROPN
cjfa-30364	455	10	,	,	PUNCT
cjfa-30364	455	11	&	&	CCONJ
cjfa-30364	455	12	onyali	onyali	PROPN
cjfa-30364	455	13	c.i	c.i	PROPN
cjfa-30364	455	14	.	.	PROPN
cjfa-30364	455	15	(	(	PUNCT
cjfa-30364	455	16	2013	2013	NUM
cjfa-30364	455	17	)	)	PUNCT
cjfa-30364	455	18	.	.	PUNCT
cjfa-30364	456	1	benefits	benefit	NOUN
cjfa-30364	456	2	of	of	ADP
cjfa-30364	456	3	triple	triple	ADJ
cjfa-30364	456	4	bottom	bottom	ADJ
cjfa-30364	456	5	line	line	NOUN
cjfa-30364	456	6	disclosures	disclosure	NOUN
cjfa-30364	456	7	on	on	ADP
cjfa-30364	456	8	corporate	corporate	ADJ
cjfa-30364	456	9	performance	performance	NOUN
cjfa-30364	456	10	:	:	PUNCT
cjfa-30364	456	11	an	an	DET
cjfa-30364	456	12	exploratory	exploratory	ADJ
cjfa-30364	456	13	study	study	NOUN
cjfa-30364	456	14	of	of	ADP
cjfa-30364	456	15	corporate	corporate	ADJ
cjfa-30364	456	16	stakeholders	stakeholder	NOUN
cjfa-30364	456	17	.	.	PUNCT
cjfa-30364	457	1	journal	journal	PROPN
cjfa-30364	457	2	of	of	ADP
cjfa-30364	457	3	management	management	NOUN
cjfa-30364	457	4	and	and	CCONJ
cjfa-30364	457	5	sustainability	sustainability	NOUN
cjfa-30364	457	6	,	,	PUNCT
cjfa-30364	457	7	3(2	3(2	NUM
cjfa-30364	457	8	)	)	PUNCT
cjfa-30364	457	9	,	,	PUNCT
cjfa-30364	457	10	79	79	NUM
cjfa-30364	457	11	-	-	SYM
cjfa-30364	457	12	91	91	NUM
cjfa-30364	457	13	.	.	PUNCT
cjfa-30364	458	1	http://dx.doi.org/10.5539/	http://dx.doi.org/10.5539/	PROPN
cjfa-30364	458	2	jms.v3n2p79	jms.v3n2p79	PROPN
cjfa-30364	458	3	.	.	PUNCT
cjfa-30364	459	1	elsakit	elsakit	PROPN
cjfa-30364	459	2	,	,	PUNCT
cjfa-30364	459	3	o.m	o.m	PROPN
cjfa-30364	459	4	.	.	PROPN
cjfa-30364	459	5	,	,	PUNCT
cjfa-30364	459	6	&	&	CCONJ
cjfa-30364	459	7	worthington	worthington	PROPN
cjfa-30364	459	8	,	,	PUNCT
cjfa-30364	459	9	a.c	a.c	PROPN
cjfa-30364	459	10	.	.	PROPN
cjfa-30364	459	11	(	(	PUNCT
cjfa-30364	459	12	2013	2013	NUM
cjfa-30364	459	13	)	)	PUNCT
cjfa-30364	459	14	.	.	PUNCT
cjfa-30364	460	1	using	use	VERB
cjfa-30364	460	2	environmental	environmental	ADJ
cjfa-30364	460	3	and	and	CCONJ
cjfa-30364	460	4	social	social	ADJ
cjfa-30364	460	5	information	information	NOUN
cjfa-30364	460	6	in	in	ADP
cjfa-30364	460	7	lending	lending	NOUN
cjfa-30364	460	8	decisions	decision	NOUN
cjfa-30364	460	9	.	.	PUNCT
cjfa-30364	461	1	international	international	ADJ
cjfa-30364	461	2	journal	journal	PROPN
cjfa-30364	461	3	of	of	ADP
cjfa-30364	461	4	economics	economic	NOUN
cjfa-30364	461	5	and	and	CCONJ
cjfa-30364	461	6	finance	finance	NOUN
cjfa-30364	461	7	,	,	PUNCT
cjfa-30364	461	8	5(1	5(1	NUM
cjfa-30364	461	9	)	)	PUNCT
cjfa-30364	461	10	,	,	PUNCT
cjfa-30364	461	11	112	112	NUM
cjfa-30364	461	12	-	-	SYM
cjfa-30364	461	13	120	120	NUM
cjfa-30364	461	14	.	.	PUNCT
cjfa-30364	462	1	http://dx.doi.org/10.5539/ijef.v5n1p112	http://dx.doi.org/10.5539/ijef.v5n1p112	PROPN
cjfa-30364	462	2	.	.	PUNCT
cjfa-30364	463	1	elsas	elsas	PROPN
cjfa-30364	463	2	,	,	PUNCT
cjfa-30364	463	3	r.	r.	PROPN
cjfa-30364	463	4	,	,	PUNCT
cjfa-30364	463	5	heinemann	heinemann	PROPN
cjfa-30364	463	6	,	,	PUNCT
cjfa-30364	463	7	f.	f.	PROPN
cjfa-30364	463	8	,	,	PUNCT
cjfa-30364	463	9	&	&	CCONJ
cjfa-30364	463	10	tyrell	tyrell	PROPN
cjfa-30364	463	11	,	,	PUNCT
cjfa-30364	463	12	m.	m.	NOUN
cjfa-30364	463	13	,	,	PUNCT
cjfa-30364	463	14	(	(	PUNCT
cjfa-30364	463	15	2004	2004	NUM
cjfa-30364	463	16	)	)	PUNCT
cjfa-30364	463	17	.	.	PUNCT
cjfa-30364	464	1	multiple	multiple	ADJ
cjfa-30364	464	2	but	but	CCONJ
cjfa-30364	464	3	asymmetric	asymmetric	ADJ
cjfa-30364	464	4	bank	bank	PROPN
cjfa-30364	464	5	financing	financing	NOUN
cjfa-30364	464	6	:	:	PUNCT
cjfa-30364	464	7	the	the	DET
cjfa-30364	464	8	case	case	NOUN
cjfa-30364	464	9	of	of	ADP
cjfa-30364	464	10	relationship	relationship	NOUN
cjfa-30364	464	11	lending	lending	NOUN
cjfa-30364	464	12	.	.	PUNCT
cjfa-30364	465	1	cesifo	cesifo	PROPN
cjfa-30364	465	2	working	work	VERB
cjfa-30364	465	3	paper	paper	NOUN
cjfa-30364	465	4	,	,	PUNCT
cjfa-30364	465	5	1251	1251	NUM
cjfa-30364	465	6	.	.	PUNCT
cjfa-30364	466	1	emeni	emeni	PROPN
cjfa-30364	466	2	,	,	PUNCT
cjfa-30364	466	3	f.k	f.k	PROPN
cjfa-30364	466	4	.	.	PROPN
cjfa-30364	466	5	(	(	PUNCT
cjfa-30364	466	6	2014	2014	NUM
cjfa-30364	466	7	)	)	PUNCT
cjfa-30364	466	8	.	.	PUNCT
cjfa-30364	467	1	accounting	accounting	NOUN
cjfa-30364	467	2	information	information	NOUN
cjfa-30364	467	3	and	and	CCONJ
cjfa-30364	467	4	bank	bank	NOUN
cjfa-30364	467	5	lending	lending	NOUN
cjfa-30364	467	6	decisions	decision	NOUN
cjfa-30364	467	7	.	.	PUNCT
cjfa-30364	468	1	ilorin	ilorin	PROPN
cjfa-30364	468	2	journal	journal	PROPN
cjfa-30364	468	3	of	of	ADP
cjfa-30364	468	4	business	business	NOUN
cjfa-30364	468	5	and	and	CCONJ
cjfa-30364	468	6	social	social	ADJ
cjfa-30364	468	7	sciences	science	NOUN
cjfa-30364	468	8	,	,	PUNCT
cjfa-30364	468	9	16(1	16(1	NUM
cjfa-30364	468	10	)	)	PUNCT
cjfa-30364	468	11	,	,	PUNCT
cjfa-30364	468	12	63	63	NUM
cjfa-30364	468	13	-	-	SYM
cjfa-30364	468	14	74	74	NUM
cjfa-30364	468	15	.	.	PUNCT
cjfa-30364	469	1	eneje	eneje	PROPN
cjfa-30364	469	2	,	,	PUNCT
cjfa-30364	469	3	b.	b.	PROPN
cjfa-30364	469	4	,	,	PUNCT
cjfa-30364	469	5	obidike	obidike	INTJ
cjfa-30364	469	6	,	,	PUNCT
cjfa-30364	469	7	c.	c.	PROPN
cjfa-30364	469	8	,	,	PUNCT
cjfa-30364	469	9	&	&	CCONJ
cjfa-30364	469	10	chukwujekwu	chukwujekwu	PROPN
cjfa-30364	469	11	,	,	PUNCT
cjfa-30364	469	12	p.	p.	NOUN
cjfa-30364	469	13	(	(	PUNCT
cjfa-30364	469	14	2016	2016	NUM
cjfa-30364	469	15	)	)	PUNCT
cjfa-30364	469	16	.	.	PUNCT
cjfa-30364	470	1	the	the	DET
cjfa-30364	470	2	effect	effect	NOUN
cjfa-30364	470	3	of	of	ADP
cjfa-30364	470	4	ifrs	ifrs	ADJ
cjfa-30364	470	5	adoption	adoption	NOUN
cjfa-30364	470	6	on	on	ADP
cjfa-30364	470	7	the	the	DET
cjfa-30364	470	8	mechanics	mechanic	NOUN
cjfa-30364	470	9	of	of	ADP
cjfa-30364	470	10	loan	loan	NOUN
cjfa-30364	470	11	loss	loss	NOUN
cjfa-30364	470	12	provisioning	provisioning	NOUN
cjfa-30364	470	13	for	for	ADP
cjfa-30364	470	14	nigerian	nigerian	ADJ
cjfa-30364	470	15	banks	bank	NOUN
cjfa-30364	470	16	.	.	PUNCT
cjfa-30364	471	1	iosr	iosr	ADJ
cjfa-30364	471	2	journal	journal	PROPN
cjfa-30364	471	3	of	of	ADP
cjfa-30364	471	4	business	business	NOUN
cjfa-30364	471	5	and	and	CCONJ
cjfa-30364	471	6	management	management	NOUN
cjfa-30364	471	7	,	,	PUNCT
cjfa-30364	471	8	18(6	18(6	NOUN
cjfa-30364	471	9	)	)	PUNCT
cjfa-30364	471	10	,	,	PUNCT
cjfa-30364	471	11	45	45	NUM
cjfa-30364	471	12	-	-	SYM
cjfa-30364	471	13	52	52	NUM
cjfa-30364	471	14	.	.	PUNCT
cjfa-30364	472	1	eweje	eweje	PROPN
cjfa-30364	472	2	,	,	PUNCT
cjfa-30364	472	3	g.	g.	PROPN
cjfa-30364	472	4	,	,	PUNCT
cjfa-30364	472	5	&	&	CCONJ
cjfa-30364	472	6	sakaki	sakaki	PROPN
cjfa-30364	472	7	,	,	PUNCT
cjfa-30364	472	8	m.	m.	NOUN
cjfa-30364	472	9	(	(	PUNCT
cjfa-30364	472	10	2015	2015	NUM
cjfa-30364	472	11	)	)	PUNCT
cjfa-30364	472	12	.	.	PUNCT
cjfa-30364	473	1	csr	csr	PROPN
cjfa-30364	473	2	in	in	ADP
cjfa-30364	473	3	japanese	japanese	ADJ
cjfa-30364	473	4	companies	company	NOUN
cjfa-30364	473	5	:	:	PUNCT
cjfa-30364	473	6	perspectives	perspective	NOUN
cjfa-30364	473	7	from	from	ADP
cjfa-30364	473	8	managers	manager	NOUN
cjfa-30364	473	9	.	.	PUNCT
cjfa-30364	474	1	business	business	NOUN
cjfa-30364	474	2	strategy	strategy	NOUN
cjfa-30364	474	3	and	and	CCONJ
cjfa-30364	474	4	environment	environment	NOUN
cjfa-30364	474	5	,	,	PUNCT
cjfa-30364	474	6	24(7	24(7	NUM
cjfa-30364	474	7	)	)	PUNCT
cjfa-30364	474	8	,	,	PUNCT
cjfa-30364	474	9	678	678	NUM
cjfa-30364	474	10	-	-	SYM
cjfa-30364	474	11	687	687	NUM
cjfa-30364	474	12	.	.	PUNCT
cjfa-30364	475	1	http://dx.doi.org/10.1002/	http://dx.doi.org/10.1002/	PROPN
cjfa-30364	475	2	bse.1894	bse.1894	PROPN
cjfa-30364	475	3	.	.	PROPN
cjfa-30364	475	4	gassée	gassée	PROPN
cjfa-30364	475	5	,	,	PUNCT
cjfa-30364	475	6	j.-l	j.-l	PROPN
cjfa-30364	475	7	.	.	PUNCT
cjfa-30364	476	1	(	(	PUNCT
cjfa-30364	476	2	2011	2011	NUM
cjfa-30364	476	3	)	)	PUNCT
cjfa-30364	476	4	.	.	PUNCT
cjfa-30364	477	1	cash	cash	NOUN
cjfa-30364	477	2	is	be	AUX
cjfa-30364	477	3	fact	fact	NOUN
cjfa-30364	477	4	profit	profit	NOUN
cjfa-30364	477	5	is	be	AUX
cjfa-30364	477	6	a	a	DET
cjfa-30364	477	7	an	an	DET
cjfa-30364	477	8	opinion	opinion	NOUN
cjfa-30364	477	9	.	.	PUNCT
cjfa-30364	478	1	http://mondaynote.com/cash-isa-fact-profit-is-an-opinion-b90b8fb2d089	http://mondaynote.com/cash-isa-fact-profit-is-an-opinion-b90b8fb2d089	PROPN
cjfa-30364	478	2	(	(	PUNCT
cjfa-30364	478	3	accessed	access	VERB
cjfa-30364	478	4	:	:	PUNCT
cjfa-30364	478	5	7.11.2019	7.11.2019	NUM
cjfa-30364	478	6	)	)	PUNCT
cjfa-30364	478	7	.	.	PUNCT
cjfa-30364	479	1	accounting	account	VERB
cjfa-30364	479	2	information	information	NOUN
cjfa-30364	479	3	and	and	CCONJ
cjfa-30364	479	4	lending	lending	NOUN
cjfa-30364	479	5	decision	decision	NOUN
cjfa-30364	479	6	…	…	PUNCT
cjfa-30364	479	7	87	87	NUM
cjfa-30364	479	8	ghulam	ghulam	PROPN
cjfa-30364	479	9	,	,	PUNCT
cjfa-30364	479	10	y.	y.	PROPN
cjfa-30364	479	11	,	,	PUNCT
cjfa-30364	479	12	&	&	CCONJ
cjfa-30364	479	13	iyofor	iyofor	PROPN
cjfa-30364	479	14	,	,	PUNCT
cjfa-30364	479	15	b.	b.	PROPN
cjfa-30364	479	16	(	(	PUNCT
cjfa-30364	479	17	2017	2017	NUM
cjfa-30364	479	18	)	)	PUNCT
cjfa-30364	479	19	.	.	PUNCT
cjfa-30364	480	1	bank	bank	NOUN
cjfa-30364	480	2	credit	credit	NOUN
cjfa-30364	480	3	availability	availability	NOUN
cjfa-30364	480	4	to	to	ADP
cjfa-30364	480	5	smes	sme	NOUN
cjfa-30364	480	6	in	in	ADP
cjfa-30364	480	7	nigeria	nigeria	PROPN
cjfa-30364	480	8	:	:	PUNCT
cjfa-30364	480	9	the	the	DET
cjfa-30364	480	10	impact	impact	NOUN
cjfa-30364	480	11	of	of	ADP
cjfa-30364	480	12	firm	firm	ADJ
cjfa-30364	480	13	and	and	CCONJ
cjfa-30364	480	14	owner	owner	NOUN
cjfa-30364	480	15	characteristics	characteristic	NOUN
cjfa-30364	480	16	.	.	PUNCT
cjfa-30364	481	1	research	research	NOUN
cjfa-30364	481	2	journal	journal	PROPN
cjfa-30364	481	3	of	of	ADP
cjfa-30364	481	4	finance	finance	NOUN
cjfa-30364	481	5	and	and	CCONJ
cjfa-30364	481	6	accounting	accounting	NOUN
cjfa-30364	481	7	,	,	PUNCT
cjfa-30364	481	8	8(10	8(10	NUM
cjfa-30364	481	9	)	)	PUNCT
cjfa-30364	481	10	,	,	PUNCT
cjfa-30364	481	11	10	10	NUM
cjfa-30364	481	12	-	-	SYM
cjfa-30364	481	13	20	20	NUM
cjfa-30364	481	14	.	.	PUNCT
cjfa-30364	482	1	global	global	ADJ
cjfa-30364	482	2	reporting	reporting	NOUN
cjfa-30364	482	3	initiative	initiative	NOUN
cjfa-30364	482	4	(	(	PUNCT
cjfa-30364	482	5	2019	2019	NUM
cjfa-30364	482	6	)	)	PUNCT
cjfa-30364	482	7	.	.	PUNCT
cjfa-30364	483	1	what	what	PRON
cjfa-30364	483	2	is	be	AUX
cjfa-30364	483	3	sustainability	sustainability	NOUN
cjfa-30364	483	4	disclosure	disclosure	NOUN
cjfa-30364	483	5	?	?	PUNCT
cjfa-30364	484	1	http://www	http://www	PROPN
cjfa-30364	484	2	.	.	PROPN
cjfa-30364	484	3	globalreporting.org/standards	globalreporting.org/standards	PROPN
cjfa-30364	484	4	(	(	PUNCT
cjfa-30364	484	5	accessed	access	VERB
cjfa-30364	484	6	:	:	PUNCT
cjfa-30364	484	7	7.11.2019	7.11.2019	NUM
cjfa-30364	484	8	)	)	PUNCT
cjfa-30364	484	9	.	.	PUNCT
cjfa-30364	485	1	grunert	grunert	PROPN
cjfa-30364	485	2	,	,	PUNCT
cjfa-30364	485	3	j.	j.	PROPN
cjfa-30364	485	4	,	,	PUNCT
cjfa-30364	485	5	&	&	CCONJ
cjfa-30364	485	6	norden	norden	PROPN
cjfa-30364	485	7	,	,	PUNCT
cjfa-30364	485	8	l.	l.	PROPN
cjfa-30364	485	9	(	(	PUNCT
cjfa-30364	485	10	2011	2011	NUM
cjfa-30364	485	11	)	)	PUNCT
cjfa-30364	485	12	.	.	PUNCT
cjfa-30364	486	1	bargaining	bargaining	NOUN
cjfa-30364	486	2	power	power	NOUN
cjfa-30364	486	3	and	and	CCONJ
cjfa-30364	486	4	information	information	NOUN
cjfa-30364	486	5	in	in	ADP
cjfa-30364	486	6	sme	sme	PROPN
cjfa-30364	486	7	lending	lending	PROPN
cjfa-30364	486	8	.	.	PUNCT
cjfa-30364	487	1	small	small	ADJ
cjfa-30364	487	2	business	business	NOUN
cjfa-30364	487	3	economics	economic	NOUN
cjfa-30364	487	4	,	,	PUNCT
cjfa-30364	487	5	39(2	39(2	NUM
cjfa-30364	487	6	)	)	PUNCT
cjfa-30364	487	7	,	,	PUNCT
cjfa-30364	487	8	401	401	NUM
cjfa-30364	487	9	-	-	SYM
cjfa-30364	487	10	417	417	NUM
cjfa-30364	487	11	.	.	PUNCT
cjfa-30364	488	1	http://dx.doi.org/10.1007/s11187-0109311-6	http://dx.doi.org/10.1007/s11187-0109311-6	PROPN
cjfa-30364	488	2	.	.	PUNCT
cjfa-30364	489	1	hahn	hahn	PROPN
cjfa-30364	489	2	,	,	PUNCT
cjfa-30364	489	3	t.	t.	PROPN
cjfa-30364	489	4	,	,	PUNCT
cjfa-30364	489	5	preuss	preuss	PROPN
cjfa-30364	489	6	,	,	PUNCT
cjfa-30364	489	7	l.	l.	PROPN
cjfa-30364	489	8	,	,	PUNCT
cjfa-30364	489	9	pinkse	pinkse	NOUN
cjfa-30364	489	10	,	,	PUNCT
cjfa-30364	489	11	j.	j.	PROPN
cjfa-30364	489	12	,	,	PUNCT
cjfa-30364	489	13	&	&	CCONJ
cjfa-30364	489	14	figge	figge	PROPN
cjfa-30364	489	15	,	,	PUNCT
cjfa-30364	489	16	f.	f.	PROPN
cjfa-30364	489	17	(	(	PUNCT
cjfa-30364	489	18	2014	2014	NUM
cjfa-30364	489	19	)	)	PUNCT
cjfa-30364	489	20	.	.	PUNCT
cjfa-30364	490	1	cognitive	cognitive	ADJ
cjfa-30364	490	2	frames	frame	NOUN
cjfa-30364	490	3	in	in	ADP
cjfa-30364	490	4	corporate	corporate	ADJ
cjfa-30364	490	5	sustainability	sustainability	NOUN
cjfa-30364	490	6	:	:	PUNCT
cjfa-30364	490	7	managerial	managerial	ADJ
cjfa-30364	490	8	sensemaking	sensemaking	NOUN
cjfa-30364	490	9	with	with	ADP
cjfa-30364	490	10	paradoxical	paradoxical	ADJ
cjfa-30364	490	11	and	and	CCONJ
cjfa-30364	490	12	business	business	NOUN
cjfa-30364	490	13	case	case	NOUN
cjfa-30364	490	14	frames	frame	NOUN
cjfa-30364	490	15	.	.	PUNCT
cjfa-30364	491	1	academy	academy	PROPN
cjfa-30364	491	2	of	of	ADP
cjfa-30364	491	3	management	management	PROPN
cjfa-30364	491	4	review	review	PROPN
cjfa-30364	491	5	,	,	PUNCT
cjfa-30364	491	6	39(4	39(4	NOUN
cjfa-30364	491	7	)	)	PUNCT
cjfa-30364	491	8	,	,	PUNCT
cjfa-30364	491	9	463	463	NUM
cjfa-30364	491	10	-	-	SYM
cjfa-30364	491	11	487	487	NUM
cjfa-30364	491	12	.	.	PUNCT
cjfa-30364	492	1	ilaboya	ilaboya	PROPN
cjfa-30364	492	2	,	,	PUNCT
cjfa-30364	492	3	o.j	o.j	PROPN
cjfa-30364	492	4	.	.	PROPN
cjfa-30364	492	5	(	(	PUNCT
cjfa-30364	492	6	2019	2019	NUM
cjfa-30364	492	7	)	)	PUNCT
cjfa-30364	492	8	.	.	PUNCT
cjfa-30364	493	1	notes	note	NOUN
cjfa-30364	493	2	for	for	ADP
cjfa-30364	493	3	a	a	DET
cjfa-30364	493	4	lecture	lecture	NOUN
cjfa-30364	493	5	on	on	ADP
cjfa-30364	493	6	accounting	accounting	NOUN
cjfa-30364	493	7	theory	theory	NOUN
cjfa-30364	493	8	.	.	PUNCT
cjfa-30364	494	1	benin	benin	PROPN
cjfa-30364	494	2	:	:	PUNCT
cjfa-30364	494	3	university	university	NOUN
cjfa-30364	494	4	of	of	ADP
cjfa-30364	494	5	benin	benin	PROPN
cjfa-30364	494	6	.	.	PUNCT
cjfa-30364	495	1	investopedia	investopedia	PROPN
cjfa-30364	495	2	(	(	PUNCT
cjfa-30364	495	3	2019	2019	NUM
cjfa-30364	495	4	)	)	PUNCT
cjfa-30364	495	5	.	.	PUNCT
cjfa-30364	496	1	what	what	PRON
cjfa-30364	496	2	is	be	AUX
cjfa-30364	496	3	profitability	profitability	NOUN
cjfa-30364	496	4	.	.	PUNCT
cjfa-30364	497	1	http://www.investopedia.com/profitability	http://www.investopedia.com/profitability	NOUN
cjfa-30364	497	2	(	(	PUNCT
cjfa-30364	497	3	accessed	access	VERB
cjfa-30364	497	4	:	:	PUNCT
cjfa-30364	497	5	7.11.2019	7.11.2019	NUM
cjfa-30364	497	6	)	)	PUNCT
cjfa-30364	497	7	.	.	PUNCT
cjfa-30364	498	1	ioannou	ioannou	PROPN
cjfa-30364	498	2	,	,	PUNCT
cjfa-30364	498	3	i.	i.	PROPN
cjfa-30364	498	4	,	,	PUNCT
cjfa-30364	498	5	&	&	CCONJ
cjfa-30364	498	6	serafein	serafein	PROPN
cjfa-30364	498	7	,	,	PUNCT
cjfa-30364	498	8	g.	g.	PROPN
cjfa-30364	498	9	(	(	PUNCT
cjfa-30364	498	10	2017	2017	NUM
cjfa-30364	498	11	)	)	PUNCT
cjfa-30364	498	12	.	.	PUNCT
cjfa-30364	499	1	the	the	DET
cjfa-30364	499	2	consequences	consequence	NOUN
cjfa-30364	499	3	of	of	ADP
cjfa-30364	499	4	mandatory	mandatory	ADJ
cjfa-30364	499	5	corporate	corporate	ADJ
cjfa-30364	499	6	sustainability	sustainability	NOUN
cjfa-30364	499	7	reporting	reporting	NOUN
cjfa-30364	499	8	.	.	PUNCT
cjfa-30364	500	1	harvard	harvard	PROPN
cjfa-30364	500	2	business	business	PROPN
cjfa-30364	500	3	school	school	PROPN
cjfa-30364	500	4	working	working	NOUN
cjfa-30364	500	5	papers	paper	NOUN
cjfa-30364	500	6	.	.	PUNCT
cjfa-30364	501	1	ironkwe	ironkwe	ADJ
cjfa-30364	501	2	,	,	PUNCT
cjfa-30364	501	3	u.i	u.i	PROPN
cjfa-30364	501	4	.	.	PROPN
cjfa-30364	501	5	,	,	PUNCT
cjfa-30364	501	6	&	&	CCONJ
cjfa-30364	501	7	otti	otti	PROPN
cjfa-30364	501	8	,	,	PUNCT
cjfa-30364	501	9	j.o	j.o	PROPN
cjfa-30364	501	10	.	.	PROPN
cjfa-30364	502	1	(	(	PUNCT
cjfa-30364	502	2	2016	2016	NUM
cjfa-30364	502	3	)	)	PUNCT
cjfa-30364	502	4	.	.	PUNCT
cjfa-30364	503	1	accounting	accounting	NOUN
cjfa-30364	503	2	information	information	NOUN
cjfa-30364	503	3	and	and	CCONJ
cjfa-30364	503	4	financial	financial	ADJ
cjfa-30364	503	5	performance	performance	NOUN
cjfa-30364	503	6	of	of	ADP
cjfa-30364	503	7	banks	bank	NOUN
cjfa-30364	503	8	in	in	ADP
cjfa-30364	503	9	nigeria	nigeria	PROPN
cjfa-30364	503	10	.	.	PUNCT
cjfa-30364	504	1	journal	journal	PROPN
cjfa-30364	504	2	of	of	ADP
cjfa-30364	504	3	accounting	accounting	NOUN
cjfa-30364	504	4	and	and	CCONJ
cjfa-30364	504	5	financial	financial	ADJ
cjfa-30364	504	6	management	management	NOUN
cjfa-30364	504	7	,	,	PUNCT
cjfa-30364	504	8	2(3	2(3	NUM
cjfa-30364	504	9	)	)	PUNCT
cjfa-30364	504	10	,	,	PUNCT
cjfa-30364	504	11	60	60	NUM
cjfa-30364	504	12	-	-	SYM
cjfa-30364	504	13	68	68	NUM
cjfa-30364	504	14	.	.	PUNCT
cjfa-30364	505	1	isa	isa	PROPN
cjfa-30364	505	2	,	,	PUNCT
cjfa-30364	505	3	m.a	m.a	PROPN
cjfa-30364	505	4	.	.	PROPN
cjfa-30364	505	5	(	(	PUNCT
cjfa-30364	505	6	2014	2014	NUM
cjfa-30364	505	7	)	)	PUNCT
cjfa-30364	505	8	.	.	PUNCT
cjfa-30364	506	1	sustainability	sustainability	NOUN
cjfa-30364	506	2	reporting	report	VERB
cjfa-30364	506	3	among	among	ADP
cjfa-30364	506	4	nigeria	nigeria	PROPN
cjfa-30364	506	5	food	food	NOUN
cjfa-30364	506	6	and	and	CCONJ
cjfa-30364	506	7	beverage	beverage	NOUN
cjfa-30364	506	8	firms	firm	NOUN
cjfa-30364	506	9	.	.	PUNCT
cjfa-30364	507	1	international	international	ADJ
cjfa-30364	507	2	journal	journal	PROPN
cjfa-30364	507	3	of	of	ADP
cjfa-30364	507	4	agriculture	agriculture	NOUN
cjfa-30364	507	5	and	and	CCONJ
cjfa-30364	507	6	economic	economic	ADJ
cjfa-30364	507	7	development	development	NOUN
cjfa-30364	507	8	,	,	PUNCT
cjfa-30364	507	9	2(1	2(1	NUM
cjfa-30364	507	10	)	)	PUNCT
cjfa-30364	507	11	,	,	PUNCT
cjfa-30364	507	12	1	1	NUM
cjfa-30364	507	13	-	-	SYM
cjfa-30364	507	14	9	9	NUM
cjfa-30364	507	15	.	.	PUNCT
cjfa-30364	508	1	itoo	itoo	ADV
cjfa-30364	508	2	,	,	PUNCT
cjfa-30364	508	3	s.	s.	PROPN
cjfa-30364	508	4	,	,	PUNCT
cjfa-30364	508	5	mutharasu	mutharasu	VERB
cjfa-30364	508	6	,	,	PUNCT
cjfa-30364	508	7	a.	a.	PROPN
cjfa-30364	508	8	&	&	CCONJ
cjfa-30364	508	9	felipe	felipe	PROPN
cjfa-30364	508	10	,	,	PUNCT
cjfa-30364	508	11	j.a	j.a	PROPN
cjfa-30364	508	12	.	.	PROPN
cjfa-30364	508	13	(	(	PUNCT
cjfa-30364	508	14	2013	2013	NUM
cjfa-30364	508	15	)	)	PUNCT
cjfa-30364	508	16	.	.	PUNCT
cjfa-30364	509	1	effect	effect	NOUN
cjfa-30364	509	2	of	of	ADP
cjfa-30364	509	3	loan	loan	NOUN
cjfa-30364	509	4	value	value	NOUN
cjfa-30364	509	5	and	and	CCONJ
cjfa-30364	509	6	collateral	collateral	NOUN
cjfa-30364	509	7	on	on	ADP
cjfa-30364	509	8	value	value	NOUN
cjfa-30364	509	9	of	of	ADP
cjfa-30364	509	10	mortgage	mortgage	NOUN
cjfa-30364	509	11	default	default	NOUN
cjfa-30364	509	12	.	.	PUNCT
cjfa-30364	510	1	international	international	ADJ
cjfa-30364	510	2	journal	journal	NOUN
cjfa-30364	510	3	of	of	ADP
cjfa-30364	510	4	latest	late	ADJ
cjfa-30364	510	5	trends	trend	NOUN
cjfa-30364	510	6	in	in	ADP
cjfa-30364	510	7	finance	finance	NOUN
cjfa-30364	510	8	&	&	CCONJ
cjfa-30364	510	9	economic	economic	ADJ
cjfa-30364	510	10	sciences	sciences	PROPN
cjfa-30364	510	11	,	,	PUNCT
cjfa-30364	510	12	3(4	3(4	NUM
cjfa-30364	510	13	)	)	PUNCT
cjfa-30364	510	14	,	,	PUNCT
cjfa-30364	510	15	635	635	NUM
cjfa-30364	510	16	-	-	SYM
cjfa-30364	510	17	651	651	NUM
cjfa-30364	510	18	.	.	PUNCT
cjfa-30364	511	1	http://dx.doi.org/10.2047/ijltfesvol3iss4-17	http://dx.doi.org/10.2047/ijltfesvol3iss4-17	NOUN
cjfa-30364	511	2	.	.	PUNCT
cjfa-30364	512	1	karilainen	karilainen	PROPN
cjfa-30364	512	2	,	,	PUNCT
cjfa-30364	512	3	m.	m.	NOUN
cjfa-30364	512	4	(	(	PUNCT
cjfa-30364	512	5	2014	2014	NUM
cjfa-30364	512	6	)	)	PUNCT
cjfa-30364	512	7	.	.	PUNCT
cjfa-30364	513	1	usefulness	usefulness	NOUN
cjfa-30364	513	2	of	of	ADP
cjfa-30364	513	3	financial	financial	ADJ
cjfa-30364	513	4	accounting	accounting	NOUN
cjfa-30364	513	5	information	information	NOUN
cjfa-30364	513	6	in	in	ADP
cjfa-30364	513	7	commercial	commercial	ADJ
cjfa-30364	513	8	lending	lending	NOUN
cjfa-30364	513	9	.	.	PUNCT
cjfa-30364	514	1	unpublished	unpublished	ADJ
cjfa-30364	514	2	mba	mba	NOUN
cjfa-30364	514	3	thesis	thesis	NOUN
cjfa-30364	514	4	.	.	PUNCT
cjfa-30364	515	1	karlstad	karlstad	PROPN
cjfa-30364	515	2	:	:	PUNCT
cjfa-30364	515	3	karlstad	karlstad	PROPN
cjfa-30364	515	4	university	university	PROPN
cjfa-30364	515	5	.	.	PUNCT
cjfa-30364	516	1	lear	lear	PROPN
cjfa-30364	516	2	,	,	PUNCT
cjfa-30364	516	3	i.	i.	PROPN
cjfa-30364	516	4	,	,	PUNCT
cjfa-30364	516	5	&	&	CCONJ
cjfa-30364	516	6	pannepack	pannepack	PROPN
cjfa-30364	516	7	,	,	PUNCT
cjfa-30364	516	8	s.	s.	PROPN
cjfa-30364	516	9	(	(	PUNCT
cjfa-30364	516	10	2004	2004	NUM
cjfa-30364	516	11	)	)	PUNCT
cjfa-30364	516	12	.	.	PUNCT
cjfa-30364	517	1	eleven	eleven	NUM
cjfa-30364	517	2	key	key	ADJ
cjfa-30364	517	3	components	component	NOUN
cjfa-30364	517	4	of	of	ADP
cjfa-30364	517	5	a	a	DET
cjfa-30364	517	6	successful	successful	ADJ
cjfa-30364	517	7	bank	bank	NOUN
cjfa-30364	517	8	loan	loan	NOUN
cjfa-30364	517	9	application	application	NOUN
cjfa-30364	517	10	.	.	PUNCT
cjfa-30364	518	1	financial	financial	ADJ
cjfa-30364	518	2	statement	statement	NOUN
cjfa-30364	518	3	and	and	CCONJ
cjfa-30364	518	4	loan	loan	NOUN
cjfa-30364	518	5	application	application	NOUN
cjfa-30364	518	6	,	,	PUNCT
cjfa-30364	518	7	1	1	NUM
cjfa-30364	518	8	,	,	PUNCT
cjfa-30364	518	9	1	1	NUM
cjfa-30364	518	10	-	-	SYM
cjfa-30364	518	11	10	10	NUM
cjfa-30364	518	12	.	.	PUNCT
cjfa-30364	519	1	liberti	liberti	PROPN
cjfa-30364	519	2	,	,	PUNCT
cjfa-30364	519	3	j.	j.	PROPN
cjfa-30364	519	4	,	,	PUNCT
cjfa-30364	519	5	sturgess	sturgess	PROPN
cjfa-30364	519	6	,	,	PUNCT
cjfa-30364	519	7	j.	j.	PROPN
cjfa-30364	519	8	,	,	PUNCT
cjfa-30364	519	9	&	&	CCONJ
cjfa-30364	519	10	sutherland	sutherland	PROPN
cjfa-30364	519	11	,	,	PUNCT
cjfa-30364	519	12	a.	a.	NOUN
cjfa-30364	519	13	(	(	PUNCT
cjfa-30364	519	14	2017	2017	NUM
cjfa-30364	519	15	)	)	PUNCT
cjfa-30364	519	16	.	.	PUNCT
cjfa-30364	520	1	information	information	NOUN
cjfa-30364	520	2	sharing	sharing	NOUN
cjfa-30364	520	3	and	and	CCONJ
cjfa-30364	520	4	lender	lender	NOUN
cjfa-30364	520	5	specialization	specialization	NOUN
cjfa-30364	520	6	:	:	PUNCT
cjfa-30364	520	7	evidence	evidence	NOUN
cjfa-30364	520	8	from	from	ADP
cjfa-30364	520	9	the	the	DET
cjfa-30364	520	10	u.s	u.s	PROPN
cjfa-30364	520	11	.	.	PROPN
cjfa-30364	520	12	commercial	commercial	ADJ
cjfa-30364	520	13	lending	lending	NOUN
cjfa-30364	520	14	market	market	NOUN
cjfa-30364	520	15	.	.	PUNCT
cjfa-30364	521	1	working	work	VERB
cjfa-30364	521	2	paper	paper	PROPN
cjfa-30364	521	3	ssrn	ssrn	PROPN
cjfa-30364	521	4	journal	journal	PROPN
cjfa-30364	521	5	.	.	PUNCT
cjfa-30364	522	1	http://dx.doi.org/10.2139/ssrn.2965830	http://dx.doi.org/10.2139/ssrn.2965830	PROPN
cjfa-30364	522	2	.	.	PUNCT
cjfa-30364	523	1	mawutor	mawutor	PROPN
cjfa-30364	523	2	,	,	PUNCT
cjfa-30364	523	3	j.k.m	j.k.m	PROPN
cjfa-30364	523	4	.	.	PROPN
cjfa-30364	523	5	,	,	PUNCT
cjfa-30364	523	6	enofe	enofe	ADJ
cjfa-30364	523	7	,	,	PUNCT
cjfa-30364	523	8	a.	a.	NOUN
cjfa-30364	523	9	,	,	PUNCT
cjfa-30364	523	10	embele	embele	PROPN
cjfa-30364	523	11	,	,	PUNCT
cjfa-30364	523	12	k.	k.	PROPN
cjfa-30364	523	13	,	,	PUNCT
cjfa-30364	523	14	ndu	ndu	PROPN
cjfa-30364	523	15	,	,	PUNCT
cjfa-30364	523	16	a.r	a.r	PROPN
cjfa-30364	523	17	.	.	PROPN
cjfa-30364	523	18	,	,	PUNCT
cjfa-30364	523	19	&	&	CCONJ
cjfa-30364	523	20	awodola	awodola	PROPN
cjfa-30364	523	21	,	,	PUNCT
cjfa-30364	523	22	o.e	o.e	PROPN
cjfa-30364	523	23	.	.	PUNCT
cjfa-30364	523	24	(	(	PUNCT
cjfa-30364	523	25	2019	2019	NUM
cjfa-30364	523	26	)	)	PUNCT
cjfa-30364	523	27	.	.	PUNCT
cjfa-30364	524	1	fraud	fraud	NOUN
cjfa-30364	524	2	and	and	CCONJ
cjfa-30364	524	3	performance	performance	NOUN
cjfa-30364	524	4	of	of	ADP
cjfa-30364	524	5	deposit	deposit	NOUN
cjfa-30364	524	6	money	money	NOUN
cjfa-30364	524	7	bank	bank	NOUN
cjfa-30364	524	8	.	.	PUNCT
cjfa-30364	525	1	accounting	accounting	NOUN
cjfa-30364	525	2	and	and	CCONJ
cjfa-30364	525	3	financial	financial	ADJ
cjfa-30364	525	4	research	research	NOUN
cjfa-30364	525	5	,	,	PUNCT
cjfa-30364	525	6	8(2	8(2	NUM
cjfa-30364	525	7	)	)	PUNCT
cjfa-30364	525	8	,	,	PUNCT
cjfa-30364	525	9	202	202	NUM
cjfa-30364	525	10	-	-	SYM
cjfa-30364	525	11	213	213	NUM
cjfa-30364	525	12	.	.	PUNCT
cjfa-30364	526	1	http://dx.doi.org/10.5430/afr.v8n2p202	http://dx.doi.org/10.5430/afr.v8n2p202	NOUN
cjfa-30364	526	2	.	.	PUNCT
cjfa-30364	527	1	minh	minh	PROPN
cjfa-30364	527	2	,	,	PUNCT
cjfa-30364	527	3	m.t.h	m.t.h	NOUN
cjfa-30364	527	4	.	.	PUNCT
cjfa-30364	527	5	(	(	PUNCT
cjfa-30364	527	6	2015	2015	NUM
cjfa-30364	527	7	)	)	PUNCT
cjfa-30364	527	8	.	.	PUNCT
cjfa-30364	528	1	information	information	NOUN
cjfa-30364	528	2	on	on	ADP
cjfa-30364	528	3	financial	financial	ADJ
cjfa-30364	528	4	statements	statement	NOUN
cjfa-30364	528	5	for	for	ADP
cjfa-30364	528	6	loan	loan	NOUN
cjfa-30364	528	7	decision	decision	NOUN
cjfa-30364	528	8	-	-	PUNCT
cjfa-30364	528	9	making	making	NOUN
cjfa-30364	528	10	of	of	ADP
cjfa-30364	528	11	commercial	commercial	ADJ
cjfa-30364	528	12	banks	bank	NOUN
cjfa-30364	528	13	in	in	ADP
cjfa-30364	528	14	vietnam	vietnam	PROPN
cjfa-30364	528	15	.	.	PUNCT
cjfa-30364	529	1	journal	journal	PROPN
cjfa-30364	529	2	of	of	ADP
cjfa-30364	529	3	modern	modern	ADJ
cjfa-30364	529	4	accounting	accounting	NOUN
cjfa-30364	529	5	and	and	CCONJ
cjfa-30364	529	6	auditing	auditing	NOUN
cjfa-30364	529	7	,	,	PUNCT
cjfa-30364	529	8	11(2	11(2	NOUN
cjfa-30364	529	9	)	)	PUNCT
cjfa-30364	529	10	,	,	PUNCT
cjfa-30364	529	11	8692	8692	NUM
cjfa-30364	529	12	.	.	PUNCT
cjfa-30364	530	1	http://dx.doi.org/10.17265/1548-6583/2015.02.002	http://dx.doi.org/10.17265/1548-6583/2015.02.002	PROPN
cjfa-30364	530	2	.	.	PROPN
cjfa-30364	530	3	mirshekary	mirshekary	PROPN
cjfa-30364	530	4	,	,	PUNCT
cjfa-30364	530	5	s.	s.	PROPN
cjfa-30364	530	6	,	,	PUNCT
cjfa-30364	530	7	&	&	CCONJ
cjfa-30364	530	8	saudagaran	saudagaran	PROPN
cjfa-30364	530	9	,	,	PUNCT
cjfa-30364	530	10	s.m	s.m	PROPN
cjfa-30364	530	11	.	.	PROPN
cjfa-30364	530	12	(	(	PUNCT
cjfa-30364	530	13	2015	2015	NUM
cjfa-30364	530	14	)	)	PUNCT
cjfa-30364	530	15	.	.	PUNCT
cjfa-30364	531	1	perceptions	perception	NOUN
cjfa-30364	531	2	and	and	CCONJ
cjfa-30364	531	3	characteristics	characteristic	NOUN
cjfa-30364	531	4	of	of	ADP
cjfa-30364	531	5	financial	financial	ADJ
cjfa-30364	531	6	statement	statement	NOUN
cjfa-30364	531	7	users	user	NOUN
cjfa-30364	531	8	in	in	ADP
cjfa-30364	531	9	developing	develop	VERB
cjfa-30364	531	10	countries	country	NOUN
cjfa-30364	531	11	:	:	PUNCT
cjfa-30364	531	12	evidence	evidence	NOUN
cjfa-30364	531	13	from	from	ADP
cjfa-30364	531	14	iran	iran	PROPN
cjfa-30364	531	15	.	.	PUNCT
cjfa-30364	532	1	journal	journal	PROPN
cjfa-30364	532	2	of	of	ADP
cjfa-30364	532	3	international	international	ADJ
cjfa-30364	532	4	accounting	accounting	NOUN
cjfa-30364	532	5	,	,	PUNCT
cjfa-30364	532	6	auditing	auditing	NOUN
cjfa-30364	532	7	,	,	PUNCT
cjfa-30364	532	8	and	and	CCONJ
cjfa-30364	532	9	taxation	taxation	NOUN
cjfa-30364	532	10	,	,	PUNCT
cjfa-30364	532	11	14(1	14(1	NUM
cjfa-30364	532	12	)	)	PUNCT
cjfa-30364	532	13	,	,	PUNCT
cjfa-30364	532	14	33	33	NUM
cjfa-30364	532	15	-	-	SYM
cjfa-30364	532	16	54	54	NUM
cjfa-30364	532	17	.	.	PUNCT
cjfa-30364	533	1	http://dx.doi.org/10.1016/j.intaccaudtax.2005.01.001	http://dx.doi.org/10.1016/j.intaccaudtax.2005.01.001	PROPN
cjfa-30364	533	2	.	.	PUNCT
cjfa-30364	533	3	mkhaiber	mkhaiber	PROPN
cjfa-30364	533	4	,	,	PUNCT
cjfa-30364	533	5	a.	a.	PROPN
cjfa-30364	533	6	,	,	PUNCT
cjfa-30364	533	7	&	&	CCONJ
cjfa-30364	533	8	werner	werner	PROPN
cjfa-30364	533	9	,	,	PUNCT
cjfa-30364	533	10	r.	r.	PROPN
cjfa-30364	533	11	(	(	PUNCT
cjfa-30364	533	12	2015	2015	NUM
cjfa-30364	533	13	)	)	PUNCT
cjfa-30364	533	14	.	.	PUNCT
cjfa-30364	534	1	funding	funding	NOUN
cjfa-30364	534	2	of	of	ADP
cjfa-30364	534	3	small	small	ADJ
cjfa-30364	534	4	firms	firm	NOUN
cjfa-30364	534	5	:	:	PUNCT
cjfa-30364	534	6	are	be	AUX
cjfa-30364	534	7	big	big	ADJ
cjfa-30364	534	8	banks	bank	NOUN
cjfa-30364	534	9	less	less	ADV
cjfa-30364	534	10	helpful	helpful	ADJ
cjfa-30364	534	11	and	and	CCONJ
cjfa-30364	534	12	has	have	VERB
cjfa-30364	534	13	the	the	DET
cjfa-30364	534	14	crisis	crisis	NOUN
cjfa-30364	534	15	changed	change	VERB
cjfa-30364	534	16	this	this	PRON
cjfa-30364	534	17	?	?	PUNCT
cjfa-30364	535	1	in	in	ADP
cjfa-30364	535	2	proceedings	proceeding	NOUN
cjfa-30364	535	3	of	of	ADP
cjfa-30364	535	4	the	the	DET
cjfa-30364	535	5	european	european	PROPN
cjfa-30364	535	6	financial	financial	PROPN
cjfa-30364	535	7	management	management	PROPN
cjfa-30364	535	8	association	association	PROPN
cjfa-30364	535	9	.	.	PUNCT
cjfa-30364	536	1	hope	hope	PROPN
cjfa-30364	536	2	aifuwa	aifuwa	PROPN
cjfa-30364	536	3	,	,	PUNCT
cjfa-30364	536	4	musa	musa	PROPN
cjfa-30364	536	5	saidu	saidu	PROPN
cjfa-30364	536	6	,	,	PUNCT
cjfa-30364	536	7	osaruese	osaruese	ADJ
cjfa-30364	536	8	enehizena	enehizena	PROPN
cjfa-30364	536	9	,	,	PUNCT
cjfa-30364	536	10	albert	albert	PROPN
cjfa-30364	536	11	osazevbaru88	osazevbaru88	PROPN
cjfa-30364	536	12	mohanty	mohanty	PROPN
cjfa-30364	536	13	,	,	PUNCT
cjfa-30364	536	14	s.	s.	PROPN
cjfa-30364	536	15	(	(	PUNCT
cjfa-30364	536	16	2011	2011	NUM
cjfa-30364	536	17	)	)	PUNCT
cjfa-30364	536	18	.	.	PUNCT
cjfa-30364	537	1	bank	bank	NOUN
cjfa-30364	537	2	’s	’s	PART
cjfa-30364	537	3	lending	lending	NOUN
cjfa-30364	537	4	decisions	decision	NOUN
cjfa-30364	537	5	to	to	ADP
cjfa-30364	537	6	the	the	DET
cjfa-30364	537	7	industrial	industrial	ADJ
cjfa-30364	537	8	sector	sector	NOUN
cjfa-30364	537	9	.	.	PUNCT
cjfa-30364	538	1	international	international	ADJ
cjfa-30364	538	2	journal	journal	PROPN
cjfa-30364	538	3	of	of	ADP
cjfa-30364	538	4	computing	computing	NOUN
cjfa-30364	538	5	and	and	CCONJ
cjfa-30364	538	6	corporate	corporate	ADJ
cjfa-30364	538	7	research	research	NOUN
cjfa-30364	538	8	,	,	PUNCT
cjfa-30364	538	9	special	special	ADJ
cjfa-30364	538	10	issue	issue	NOUN
cjfa-30364	538	11	,	,	PUNCT
cjfa-30364	538	12	1	1	NUM
cjfa-30364	538	13	-	-	SYM
cjfa-30364	538	14	15	15	NUM
cjfa-30364	538	15	.	.	PUNCT
cjfa-30364	539	1	musyoka	musyoka	PROPN
cjfa-30364	539	2	,	,	PUNCT
cjfa-30364	539	3	d.m	d.m	PROPN
cjfa-30364	539	4	.	.	PUNCT
cjfa-30364	539	5	(	(	PUNCT
cjfa-30364	539	6	2016	2016	NUM
cjfa-30364	539	7	)	)	PUNCT
cjfa-30364	539	8	.	.	PUNCT
cjfa-30364	540	1	the	the	DET
cjfa-30364	540	2	effect	effect	NOUN
cjfa-30364	540	3	of	of	ADP
cjfa-30364	540	4	the	the	DET
cjfa-30364	540	5	use	use	NOUN
cjfa-30364	540	6	of	of	ADP
cjfa-30364	540	7	financial	financial	ADJ
cjfa-30364	540	8	statement	statement	NOUN
cjfa-30364	540	9	in	in	ADP
cjfa-30364	540	10	making	make	VERB
cjfa-30364	540	11	lending	lending	NOUN
cjfa-30364	540	12	decisions	decision	NOUN
cjfa-30364	540	13	on	on	ADP
cjfa-30364	540	14	level	level	NOUN
cjfa-30364	540	15	of	of	ADP
cjfa-30364	540	16	non	non	ADJ
cjfa-30364	540	17	-	-	ADJ
cjfa-30364	540	18	performing	performing	ADJ
cjfa-30364	540	19	loans	loan	NOUN
cjfa-30364	540	20	among	among	ADP
cjfa-30364	540	21	commercial	commercial	ADJ
cjfa-30364	540	22	banks	bank	NOUN
cjfa-30364	540	23	in	in	ADP
cjfa-30364	540	24	kenya	kenya	PROPN
cjfa-30364	540	25	.	.	PUNCT
cjfa-30364	541	1	unpublished	unpublished	ADJ
cjfa-30364	541	2	mba	mba	NOUN
cjfa-30364	541	3	thesis	thesis	NOUN
cjfa-30364	541	4	.	.	PUNCT
cjfa-30364	542	1	nairobi	nairobi	PROPN
cjfa-30364	542	2	:	:	PUNCT
cjfa-30364	542	3	university	university	NOUN
cjfa-30364	542	4	of	of	ADP
cjfa-30364	542	5	nairobi	nairobi	PROPN
cjfa-30364	542	6	.	.	PUNCT
cjfa-30364	543	1	nobanee	nobanee	PROPN
cjfa-30364	543	2	,	,	PUNCT
cjfa-30364	543	3	h.	h.	PROPN
cjfa-30364	543	4	,	,	PUNCT
cjfa-30364	543	5	&	&	CCONJ
cjfa-30364	543	6	ellili	ellili	NOUN
cjfa-30364	543	7	,	,	PUNCT
cjfa-30364	543	8	n.	n.	NOUN
cjfa-30364	543	9	(	(	PUNCT
cjfa-30364	543	10	2016	2016	NUM
cjfa-30364	543	11	)	)	PUNCT
cjfa-30364	543	12	.	.	PUNCT
cjfa-30364	544	1	corporate	corporate	ADJ
cjfa-30364	544	2	sustainability	sustainability	NOUN
cjfa-30364	544	3	disclosure	disclosure	NOUN
cjfa-30364	544	4	in	in	ADP
cjfa-30364	544	5	annual	annual	ADJ
cjfa-30364	544	6	reports	report	NOUN
cjfa-30364	544	7	:	:	PUNCT
cjfa-30364	544	8	evidence	evidence	NOUN
cjfa-30364	544	9	from	from	ADP
cjfa-30364	544	10	uae	uae	PROPN
cjfa-30364	544	11	banks	bank	NOUN
cjfa-30364	544	12	:	:	PUNCT
cjfa-30364	544	13	islamic	islamic	PROPN
cjfa-30364	544	14	vs.	vs.	X
cjfa-30364	544	15	conventional	conventional	ADJ
cjfa-30364	544	16	.	.	PUNCT
cjfa-30364	545	1	renewable	renewable	ADJ
cjfa-30364	545	2	and	and	CCONJ
cjfa-30364	545	3	sustainable	sustainable	ADJ
cjfa-30364	545	4	energy	energy	NOUN
cjfa-30364	545	5	reviews	review	NOUN
cjfa-30364	545	6	,	,	PUNCT
cjfa-30364	545	7	55	55	NUM
cjfa-30364	545	8	,	,	PUNCT
cjfa-30364	545	9	1336	1336	NUM
cjfa-30364	545	10	-	-	SYM
cjfa-30364	545	11	1341	1341	NUM
cjfa-30364	545	12	.	.	PUNCT
cjfa-30364	546	1	http://dx.doi.org/10.1016/j.rser.2015.07.084	http://dx.doi.org/10.1016/j.rser.2015.07.084	PROPN
cjfa-30364	546	2	.	.	PUNCT
cjfa-30364	547	1	novokmet	novokmet	PROPN
cjfa-30364	547	2	,	,	PUNCT
cjfa-30364	547	3	a.k	a.k	PROPN
cjfa-30364	547	4	.	.	PROPN
cjfa-30364	547	5	,	,	PUNCT
cjfa-30364	547	6	&	&	CCONJ
cjfa-30364	547	7	rogošiĉ	rogošiĉ	PROPN
cjfa-30364	547	8	,	,	PUNCT
cjfa-30364	547	9	a.	a.	NOUN
cjfa-30364	547	10	(	(	PUNCT
cjfa-30364	547	11	2016	2016	NUM
cjfa-30364	547	12	)	)	PUNCT
cjfa-30364	547	13	.	.	PUNCT
cjfa-30364	548	1	bank	bank	NOUN
cjfa-30364	548	2	sustainability	sustainability	NOUN
cjfa-30364	548	3	reporting	report	VERB
cjfa-30364	548	4	within	within	ADP
cjfa-30364	548	5	the	the	DET
cjfa-30364	548	6	grig4	grig4	NOUN
cjfa-30364	548	7	framework	framework	NOUN
cjfa-30364	548	8	.	.	PUNCT
cjfa-30364	549	1	zeszyty	zeszyty	NOUN
cjfa-30364	549	2	teoretyczne	teoretyczne	PROPN
cjfa-30364	549	3	rachunkowości	rachunkowości	PROPN
cjfa-30364	549	4	,	,	PUNCT
cjfa-30364	549	5	88(144	88(144	NUM
cjfa-30364	549	6	)	)	PUNCT
cjfa-30364	549	7	,	,	PUNCT
cjfa-30364	549	8	109	109	NUM
cjfa-30364	549	9	-	-	SYM
cjfa-30364	549	10	123	123	NUM
cjfa-30364	549	11	.	.	PUNCT
cjfa-30364	550	1	http://dx.doi	http://dx.doi	NOUN
cjfa-30364	550	2	.	.	PUNCT
cjfa-30364	551	1	org/10.5604/16414381.1212006	org/10.5604/16414381.1212006	NOUN
cjfa-30364	551	2	.	.	PUNCT
cjfa-30364	552	1	nwobu	nwobu	NOUN
cjfa-30364	552	2	,	,	PUNCT
cjfa-30364	552	3	o.	o.	NOUN
cjfa-30364	552	4	(	(	PUNCT
cjfa-30364	552	5	2015	2015	NUM
cjfa-30364	552	6	)	)	PUNCT
cjfa-30364	552	7	.	.	PUNCT
cjfa-30364	553	1	the	the	DET
cjfa-30364	553	2	relationship	relationship	NOUN
cjfa-30364	553	3	between	between	ADP
cjfa-30364	553	4	corporate	corporate	ADJ
cjfa-30364	553	5	sustainability	sustainability	NOUN
cjfa-30364	553	6	reporting	reporting	NOUN
cjfa-30364	553	7	and	and	CCONJ
cjfa-30364	553	8	profitability	profitability	NOUN
cjfa-30364	553	9	and	and	CCONJ
cjfa-30364	553	10	shareholders	shareholder	NOUN
cjfa-30364	553	11	fund	fund	NOUN
cjfa-30364	553	12	in	in	ADP
cjfa-30364	553	13	nigerian	nigerian	ADJ
cjfa-30364	553	14	banks	bank	NOUN
cjfa-30364	553	15	.	.	PUNCT
cjfa-30364	554	1	the	the	DET
cjfa-30364	554	2	journal	journal	NOUN
cjfa-30364	554	3	of	of	ADP
cjfa-30364	554	4	accounting	accounting	NOUN
cjfa-30364	554	5	and	and	CCONJ
cjfa-30364	554	6	management	management	NOUN
cjfa-30364	554	7	,	,	PUNCT
cjfa-30364	554	8	5(3	5(3	NUM
cjfa-30364	554	9	)	)	PUNCT
cjfa-30364	554	10	,	,	PUNCT
cjfa-30364	554	11	1	1	NUM
cjfa-30364	554	12	-	-	SYM
cjfa-30364	554	13	12	12	NUM
cjfa-30364	554	14	.	.	PUNCT
cjfa-30364	555	1	odia	odia	PROPN
cjfa-30364	555	2	,	,	PUNCT
cjfa-30364	555	3	j.o	j.o	PROPN
cjfa-30364	555	4	.	.	PROPN
cjfa-30364	555	5	(	(	PUNCT
cjfa-30364	555	6	2019	2019	NUM
cjfa-30364	555	7	)	)	PUNCT
cjfa-30364	555	8	.	.	PUNCT
cjfa-30364	556	1	notes	note	NOUN
cjfa-30364	556	2	for	for	ADP
cjfa-30364	556	3	a	a	DET
cjfa-30364	556	4	lecture	lecture	NOUN
cjfa-30364	556	5	on	on	ADP
cjfa-30364	556	6	management	management	NOUN
cjfa-30364	556	7	accounting	accounting	NOUN
cjfa-30364	556	8	theory	theory	NOUN
cjfa-30364	556	9	.	.	PUNCT
cjfa-30364	557	1	benin	benin	PROPN
cjfa-30364	557	2	:	:	PUNCT
cjfa-30364	558	1	university	university	NOUN
cjfa-30364	558	2	of	of	ADP
cjfa-30364	558	3	benin	benin	PROPN
cjfa-30364	558	4	.	.	PUNCT
cjfa-30364	559	1	olaifa	olaifa	PROPN
cjfa-30364	559	2	,	,	PUNCT
cjfa-30364	559	3	o.i	o.i	PROPN
cjfa-30364	559	4	.	.	PROPN
cjfa-30364	559	5	,	,	PUNCT
cjfa-30364	559	6	&	&	CCONJ
cjfa-30364	559	7	ajagbe	ajagbe	PROPN
cjfa-30364	559	8	,	,	PUNCT
cjfa-30364	559	9	f.a	f.a	PROPN
cjfa-30364	559	10	.	.	PROPN
cjfa-30364	559	11	(	(	PUNCT
cjfa-30364	559	12	2015	2015	NUM
cjfa-30364	559	13	)	)	PUNCT
cjfa-30364	559	14	.	.	PUNCT
cjfa-30364	560	1	factors	factor	NOUN
cjfa-30364	560	2	affecting	affect	VERB
cjfa-30364	560	3	financial	financial	ADJ
cjfa-30364	560	4	decisions	decision	NOUN
cjfa-30364	560	5	and	and	CCONJ
cjfa-30364	560	6	corporate	corporate	ADJ
cjfa-30364	560	7	governance	governance	NOUN
cjfa-30364	560	8	structure	structure	NOUN
cjfa-30364	560	9	of	of	ADP
cjfa-30364	560	10	commercial	commercial	ADJ
cjfa-30364	560	11	banks	bank	NOUN
cjfa-30364	560	12	in	in	ADP
cjfa-30364	560	13	nigeria	nigeria	PROPN
cjfa-30364	560	14	.	.	PUNCT
cjfa-30364	561	1	journal	journal	PROPN
cjfa-30364	561	2	of	of	ADP
cjfa-30364	561	3	economics	economic	NOUN
cjfa-30364	561	4	and	and	CCONJ
cjfa-30364	561	5	sustainable	sustainable	ADJ
cjfa-30364	561	6	development	development	NOUN
cjfa-30364	561	7	,	,	PUNCT
cjfa-30364	561	8	6(20	6(20	NUM
cjfa-30364	561	9	)	)	PUNCT
cjfa-30364	561	10	,	,	PUNCT
cjfa-30364	561	11	122	122	NUM
cjfa-30364	561	12	-	-	SYM
cjfa-30364	561	13	128	128	NUM
cjfa-30364	561	14	.	.	PUNCT
cjfa-30364	562	1	olokoyo	olokoyo	PROPN
cjfa-30364	562	2	,	,	PUNCT
cjfa-30364	562	3	f.o	f.o	PROPN
cjfa-30364	562	4	.	.	PROPN
cjfa-30364	562	5	(	(	PUNCT
cjfa-30364	562	6	2011	2011	NUM
cjfa-30364	562	7	)	)	PUNCT
cjfa-30364	562	8	.	.	PUNCT
cjfa-30364	563	1	determinants	determinant	NOUN
cjfa-30364	563	2	of	of	ADP
cjfa-30364	563	3	commercial	commercial	ADJ
cjfa-30364	563	4	banks	bank	NOUN
cjfa-30364	563	5	’	’	PART
cjfa-30364	563	6	lending	lending	NOUN
cjfa-30364	563	7	behaviour	behaviour	NOUN
cjfa-30364	563	8	in	in	ADP
cjfa-30364	563	9	nigeria	nigeria	PROPN
cjfa-30364	563	10	.	.	PUNCT
cjfa-30364	564	1	international	international	ADJ
cjfa-30364	564	2	journal	journal	PROPN
cjfa-30364	564	3	of	of	ADP
cjfa-30364	564	4	financial	financial	ADJ
cjfa-30364	564	5	research	research	NOUN
cjfa-30364	564	6	,	,	PUNCT
cjfa-30364	564	7	2(2	2(2	NUM
cjfa-30364	564	8	)	)	PUNCT
cjfa-30364	564	9	,	,	PUNCT
cjfa-30364	564	10	66	66	NUM
cjfa-30364	564	11	-	-	SYM
cjfa-30364	564	12	72	72	NUM
cjfa-30364	564	13	.	.	PUNCT
cjfa-30364	565	1	http://dx.doi.org/10.5430/	http://dx.doi.org/10.5430/	PROPN
cjfa-30364	565	2	ijfr.v2n2p61	ijfr.v2n2p61	NOUN
cjfa-30364	565	3	.	.	PUNCT
cjfa-30364	566	1	onyekwelu	onyekwelu	PROPN
cjfa-30364	566	2	,	,	PUNCT
cjfa-30364	566	3	u.l	u.l	PROPN
cjfa-30364	566	4	.	.	PROPN
cjfa-30364	566	5	,	,	PUNCT
cjfa-30364	566	6	&	&	CCONJ
cjfa-30364	566	7	ugwanyi	ugwanyi	PROPN
cjfa-30364	566	8	,	,	PUNCT
cjfa-30364	566	9	b.u	b.u	PROPN
cjfa-30364	566	10	.	.	PROPN
cjfa-30364	566	11	(	(	PUNCT
cjfa-30364	566	12	2014	2014	NUM
cjfa-30364	566	13	)	)	PUNCT
cjfa-30364	566	14	.	.	PUNCT
cjfa-30364	567	1	corporate	corporate	ADJ
cjfa-30364	567	2	social	social	ADJ
cjfa-30364	567	3	accounting	accounting	NOUN
cjfa-30364	567	4	and	and	CCONJ
cjfa-30364	567	5	the	the	DET
cjfa-30364	567	6	enhancement	enhancement	NOUN
cjfa-30364	567	7	of	of	ADP
cjfa-30364	567	8	information	information	NOUN
cjfa-30364	567	9	disclosure	disclosure	NOUN
cjfa-30364	567	10	among	among	ADP
cjfa-30364	567	11	firms	firm	NOUN
cjfa-30364	567	12	in	in	ADP
cjfa-30364	567	13	nigeria	nigeria	PROPN
cjfa-30364	567	14	:	:	PUNCT
cjfa-30364	567	15	a	a	DET
cjfa-30364	567	16	case	case	NOUN
cjfa-30364	567	17	of	of	ADP
cjfa-30364	567	18	some	some	DET
cjfa-30364	567	19	selected	select	VERB
cjfa-30364	567	20	firms	firm	NOUN
cjfa-30364	567	21	in	in	ADP
cjfa-30364	567	22	nigeria	nigeria	PROPN
cjfa-30364	567	23	.	.	PUNCT
cjfa-30364	568	1	journal	journal	PROPN
cjfa-30364	568	2	economics	economic	NOUN
cjfa-30364	568	3	and	and	CCONJ
cjfa-30364	568	4	sustainable	sustainable	ADJ
cjfa-30364	568	5	development	development	NOUN
cjfa-30364	568	6	,	,	PUNCT
cjfa-30364	568	7	5(6	5(6	NUM
cjfa-30364	568	8	)	)	PUNCT
cjfa-30364	568	9	,	,	PUNCT
cjfa-30364	568	10	35	35	NUM
cjfa-30364	568	11	-	-	SYM
cjfa-30364	568	12	44	44	NUM
cjfa-30364	568	13	.	.	PUNCT
cjfa-30364	569	1	peck	peck	PROPN
cjfa-30364	569	2	,	,	PUNCT
cjfa-30364	569	3	r.	r.	PROPN
cjfa-30364	569	4	,	,	PUNCT
cjfa-30364	569	5	olsen	olsen	PROPN
cjfa-30364	569	6	,	,	PUNCT
cjfa-30364	569	7	c.	c.	PROPN
cjfa-30364	569	8	,	,	PUNCT
cjfa-30364	569	9	&	&	CCONJ
cjfa-30364	569	10	devore	devore	PROPN
cjfa-30364	569	11	,	,	PUNCT
cjfa-30364	569	12	j.	j.	PROPN
cjfa-30364	569	13	(	(	PUNCT
cjfa-30364	569	14	2008	2008	NUM
cjfa-30364	569	15	)	)	PUNCT
cjfa-30364	569	16	.	.	PUNCT
cjfa-30364	570	1	introduction	introduction	NOUN
cjfa-30364	570	2	to	to	ADP
cjfa-30364	570	3	statistics	statistic	NOUN
cjfa-30364	570	4	and	and	CCONJ
cjfa-30364	570	5	data	datum	NOUN
cjfa-30364	570	6	analysis	analysis	NOUN
cjfa-30364	570	7	.	.	PUNCT
cjfa-30364	571	1	boston	boston	PROPN
cjfa-30364	571	2	:	:	PUNCT
cjfa-30364	571	3	cengage	cengage	PROPN
cjfa-30364	571	4	learning	learning	PROPN
cjfa-30364	571	5	.	.	PUNCT
cjfa-30364	572	1	pritchard	pritchard	PROPN
cjfa-30364	572	2	,	,	PUNCT
cjfa-30364	572	3	j.	j.	PROPN
cjfa-30364	572	4	(	(	PUNCT
cjfa-30364	572	5	2013	2013	NUM
cjfa-30364	572	6	)	)	PUNCT
cjfa-30364	572	7	.	.	PUNCT
cjfa-30364	573	1	collateral	collateral	ADJ
cjfa-30364	573	2	basics	basic	NOUN
cjfa-30364	573	3	:	:	PUNCT
cjfa-30364	573	4	define	define	VERB
cjfa-30364	573	5	collateral	collateral	NOUN
cjfa-30364	573	6	for	for	ADP
cjfa-30364	573	7	loans	loan	NOUN
cjfa-30364	573	8	.	.	PUNCT
cjfa-30364	574	1	money	money	NOUN
cjfa-30364	574	2	,	,	PUNCT
cjfa-30364	574	3	banking	banking	NOUN
cjfa-30364	574	4	and	and	CCONJ
cjfa-30364	574	5	loans	loan	NOUN
cjfa-30364	574	6	,	,	PUNCT
cjfa-30364	574	7	1	1	NUM
cjfa-30364	574	8	-	-	SYM
cjfa-30364	574	9	3	3	NUM
cjfa-30364	574	10	.	.	PUNCT
cjfa-30364	574	11	rogošić	rogošić	PROPN
cjfa-30364	574	12	a.	a.	PROPN
cjfa-30364	574	13	,	,	PUNCT
cjfa-30364	574	14	&	&	CCONJ
cjfa-30364	574	15	čaljkušić	čaljkušić	ADV
cjfa-30364	574	16	,	,	PUNCT
cjfa-30364	574	17	a.	a.	NOUN
cjfa-30364	574	18	(	(	PUNCT
cjfa-30364	574	19	2015	2015	NUM
cjfa-30364	574	20	)	)	PUNCT
cjfa-30364	574	21	.	.	PUNCT
cjfa-30364	575	1	disclosure	disclosure	NOUN
cjfa-30364	575	2	of	of	ADP
cjfa-30364	575	3	the	the	DET
cjfa-30364	575	4	socially	socially	ADV
cjfa-30364	575	5	responsible	responsible	ADJ
cjfa-30364	575	6	activities	activity	NOUN
cjfa-30364	575	7	of	of	ADP
cjfa-30364	575	8	the	the	DET
cjfa-30364	575	9	banks	bank	NOUN
cjfa-30364	575	10	in	in	ADP
cjfa-30364	575	11	croatia	croatia	PROPN
cjfa-30364	575	12	and	and	CCONJ
cjfa-30364	575	13	slovenia	slovenia	PROPN
cjfa-30364	575	14	.	.	PUNCT
cjfa-30364	576	1	in	in	ADP
cjfa-30364	576	2	d.	d.	PROPN
cjfa-30364	576	3	tipurić	tipurić	VERB
cjfa-30364	576	4	,	,	PUNCT
cjfa-30364	576	5	m.	m.	NOUN
cjfa-30364	576	6	daraboš	daraboš	PROPN
cjfa-30364	576	7	(	(	PUNCT
cjfa-30364	576	8	eds	ed	NOUN
cjfa-30364	576	9	.	.	PUNCT
cjfa-30364	576	10	)	)	PUNCT
cjfa-30364	576	11	.	.	PUNCT
cjfa-30364	577	1	proceedings	proceeding	NOUN
cjfa-30364	577	2	of	of	ADP
cjfa-30364	577	3	the	the	DET
cjfa-30364	577	4	3rd	3rd	ADJ
cjfa-30364	577	5	international	international	ADJ
cjfa-30364	577	6	ofel	ofel	NOUN
cjfa-30364	577	7	conference	conference	NOUN
cjfa-30364	577	8	on	on	ADP
cjfa-30364	577	9	governance	governance	NOUN
cjfa-30364	577	10	,	,	PUNCT
cjfa-30364	577	11	management	management	NOUN
cjfa-30364	577	12	and	and	CCONJ
cjfa-30364	577	13	entrepreneurship	entrepreneurship	NOUN
cjfa-30364	577	14	.	.	PUNCT
cjfa-30364	578	1	zagreb	zagreb	PROPN
cjfa-30364	578	2	:	:	PUNCT
cjfa-30364	578	3	ciru	ciru	NOUN
cjfa-30364	578	4	–	–	PUNCT
cjfa-30364	578	5	governance	governance	NOUN
cjfa-30364	578	6	research	research	NOUN
cjfa-30364	578	7	and	and	CCONJ
cjfa-30364	578	8	development	development	NOUN
cjfa-30364	578	9	centre	centre	NOUN
cjfa-30364	578	10	.	.	PUNCT
cjfa-30364	579	1	saidu	saidu	PROPN
cjfa-30364	579	2	,	,	PUNCT
cjfa-30364	579	3	m	m	PROPN
cjfa-30364	579	4	&	&	CCONJ
cjfa-30364	579	5	aifuwa	aifuwa	PROPN
cjfa-30364	579	6	,	,	PUNCT
cjfa-30364	579	7	h.	h.	PROPN
cjfa-30364	579	8	o.	o.	PROPN
cjfa-30364	579	9	(	(	PUNCT
cjfa-30364	579	10	2020	2020	NUM
cjfa-30364	579	11	)	)	PUNCT
cjfa-30364	579	12	.	.	PUNCT
cjfa-30364	580	1	board	board	NOUN
cjfa-30364	580	2	characteristics	characteristic	NOUN
cjfa-30364	580	3	and	and	CCONJ
cjfa-30364	580	4	audit	audit	NOUN
cjfa-30364	580	5	quality	quality	NOUN
cjfa-30364	580	6	:	:	PUNCT
cjfa-30364	580	7	the	the	DET
cjfa-30364	580	8	moderating	moderate	VERB
cjfa-30364	580	9	role	role	NOUN
cjfa-30364	580	10	of	of	ADP
cjfa-30364	580	11	gender	gender	NOUN
cjfa-30364	580	12	diversity	diversity	NOUN
cjfa-30364	580	13	.	.	PUNCT
cjfa-30364	581	1	international	international	ADJ
cjfa-30364	581	2	journal	journal	PROPN
cjfa-30364	581	3	of	of	ADP
cjfa-30364	581	4	business	business	PROPN
cjfa-30364	581	5	&	&	CCONJ
cjfa-30364	581	6	law	law	PROPN
cjfa-30364	581	7	research	research	NOUN
cjfa-30364	581	8	,	,	PUNCT
cjfa-30364	581	9	8(1	8(1	NOUN
cjfa-30364	581	10	)	)	PUNCT
cjfa-30364	581	11	,	,	PUNCT
cjfa-30364	581	12	144	144	NUM
cjfa-30364	581	13	-	-	SYM
cjfa-30364	581	14	155	155	NUM
cjfa-30364	581	15	.	.	PUNCT
cjfa-30364	582	1	simon	simon	PROPN
cjfa-30364	582	2	,	,	PUNCT
cjfa-30364	582	3	h.a	h.a	PROPN
cjfa-30364	582	4	.	.	PROPN
cjfa-30364	582	5	(	(	PUNCT
cjfa-30364	582	6	1982	1982	NUM
cjfa-30364	582	7	)	)	PUNCT
cjfa-30364	582	8	.	.	PUNCT
cjfa-30364	583	1	models	model	NOUN
cjfa-30364	583	2	of	of	ADP
cjfa-30364	583	3	bounded	bounded	ADJ
cjfa-30364	583	4	rationality	rationality	NOUN
cjfa-30364	583	5	,	,	PUNCT
cjfa-30364	583	6	behavioral	behavioral	ADJ
cjfa-30364	583	7	economics	economic	NOUN
cjfa-30364	583	8	and	and	CCONJ
cjfa-30364	583	9	business	business	NOUN
cjfa-30364	583	10	organization	organization	NOUN
cjfa-30364	583	11	.	.	PUNCT
cjfa-30364	584	1	cambridge	cambridge	PROPN
cjfa-30364	584	2	:	:	PUNCT
cjfa-30364	584	3	mit	mit	PROPN
cjfa-30364	584	4	press	press	NOUN
cjfa-30364	584	5	.	.	PUNCT
cjfa-30364	585	1	http://dx.doi.org/10.1177/017084068500600320	http://dx.doi.org/10.1177/017084068500600320	PROPN
cjfa-30364	585	2	.	.	PUNCT
cjfa-30364	585	3	song	song	PROPN
cjfa-30364	585	4	,	,	PUNCT
cjfa-30364	585	5	i.	i.	PROPN
cjfa-30364	585	6	(	(	PUNCT
cjfa-30364	585	7	2002	2002	NUM
cjfa-30364	585	8	)	)	PUNCT
cjfa-30364	585	9	.	.	PUNCT
cjfa-30364	586	1	collateral	collateral	NOUN
cjfa-30364	586	2	in	in	ADP
cjfa-30364	586	3	loan	loan	NOUN
cjfa-30364	586	4	classification	classification	NOUN
cjfa-30364	586	5	and	and	CCONJ
cjfa-30364	586	6	provisioning	provisioning	NOUN
cjfa-30364	586	7	.	.	PUNCT
cjfa-30364	587	1	imf	imf	PROPN
cjfa-30364	587	2	working	working	PROPN
cjfa-30364	587	3	paper	paper	NOUN
cjfa-30364	587	4	:	:	PUNCT
cjfa-30364	587	5	monetary	monetary	ADJ
cjfa-30364	587	6	and	and	CCONJ
cjfa-30364	587	7	exchange	exchange	NOUN
cjfa-30364	587	8	affairs	affair	NOUN
cjfa-30364	587	9	decisions	decision	NOUN
cjfa-30364	587	10	,	,	PUNCT
cjfa-30364	587	11	122(2	122(2	NUM
cjfa-30364	587	12	)	)	PUNCT
cjfa-30364	587	13	,	,	PUNCT
cjfa-30364	587	14	1	1	NUM
cjfa-30364	587	15	-	-	SYM
cjfa-30364	587	16	22	22	NUM
cjfa-30364	587	17	.	.	PUNCT
cjfa-30364	588	1	studenmund	studenmund	NOUN
cjfa-30364	588	2	,	,	PUNCT
cjfa-30364	588	3	a.h	a.h	PROPN
cjfa-30364	588	4	.	.	PROPN
cjfa-30364	588	5	(	(	PUNCT
cjfa-30364	588	6	2000	2000	NUM
cjfa-30364	588	7	)	)	PUNCT
cjfa-30364	588	8	.	.	PUNCT
cjfa-30364	589	1	using	use	VERB
cjfa-30364	589	2	econometrics	econometric	NOUN
cjfa-30364	589	3	:	:	PUNCT
cjfa-30364	589	4	a	a	DET
cjfa-30364	589	5	practical	practical	ADJ
cjfa-30364	589	6	guide	guide	NOUN
cjfa-30364	589	7	.	.	PUNCT
cjfa-30364	590	1	university	university	NOUN
cjfa-30364	590	2	of	of	ADP
cjfa-30364	590	3	san	san	PROPN
cjfa-30364	590	4	diego	diego	PROPN
cjfa-30364	590	5	:	:	PUNCT
cjfa-30364	590	6	addison	addison	PROPN
cjfa-30364	590	7	wesley	wesley	PROPN
cjfa-30364	590	8	.	.	PUNCT
cjfa-30364	591	1	accounting	accounting	NOUN
cjfa-30364	591	2	information	information	NOUN
cjfa-30364	591	3	and	and	CCONJ
cjfa-30364	591	4	lending	lending	NOUN
cjfa-30364	591	5	decision	decision	NOUN
cjfa-30364	591	6	…	…	SYM
cjfa-30364	591	7	89	89	NUM
cjfa-30364	591	8	suroso	suroso	NOUN
cjfa-30364	591	9	,	,	PUNCT
cjfa-30364	591	10	s.	s.	PROPN
cjfa-30364	591	11	,	,	PUNCT
cjfa-30364	591	12	siahaan	siahaan	PROPN
cjfa-30364	591	13	,	,	PUNCT
cjfa-30364	591	14	a.p.u	a.p.u	NOUN
cjfa-30364	591	15	.	.	PROPN
cjfa-30364	591	16	,	,	PUNCT
cjfa-30364	591	17	purba	purba	PROPN
cjfa-30364	591	18	,	,	PUNCT
cjfa-30364	591	19	r.b	r.b	PROPN
cjfa-30364	591	20	.	.	PROPN
cjfa-30364	591	21	,	,	PUNCT
cjfa-30364	591	22	sari	sari	PROPN
cjfa-30364	591	23	,	,	PUNCT
cjfa-30364	591	24	a.k	a.k	PROPN
cjfa-30364	591	25	.	.	PROPN
cjfa-30364	591	26	,	,	PUNCT
cjfa-30364	591	27	&	&	CCONJ
cjfa-30364	591	28	rusiadi	rusiadi	NOUN
cjfa-30364	591	29	(	(	PUNCT
cjfa-30364	591	30	2018	2018	NUM
cjfa-30364	591	31	)	)	PUNCT
cjfa-30364	591	32	.	.	PUNCT
cjfa-30364	592	1	influence	influence	NOUN
cjfa-30364	592	2	of	of	ADP
cjfa-30364	592	3	accounting	accounting	NOUN
cjfa-30364	592	4	and	and	CCONJ
cjfa-30364	592	5	non	non	ADJ
cjfa-30364	592	6	-	-	ADJ
cjfa-30364	592	7	accounting	accounting	ADJ
cjfa-30364	592	8	information	information	NOUN
cjfa-30364	592	9	on	on	ADP
cjfa-30364	592	10	credit	credit	NOUN
cjfa-30364	592	11	decision	decision	NOUN
cjfa-30364	592	12	.	.	PUNCT
cjfa-30364	593	1	international	international	ADJ
cjfa-30364	593	2	journal	journal	NOUN
cjfa-30364	593	3	of	of	ADP
cjfa-30364	593	4	civil	civil	ADJ
cjfa-30364	593	5	engineering	engineering	NOUN
cjfa-30364	593	6	and	and	CCONJ
cjfa-30364	593	7	technology	technology	NOUN
cjfa-30364	593	8	,	,	PUNCT
cjfa-30364	593	9	9(12	9(12	NUM
cjfa-30364	593	10	)	)	PUNCT
cjfa-30364	593	11	,	,	PUNCT
cjfa-30364	593	12	526	526	NUM
cjfa-30364	593	13	-	-	SYM
cjfa-30364	593	14	535	535	NUM
cjfa-30364	593	15	.	.	PUNCT
cjfa-30364	594	1	theogene	theogene	PROPN
cjfa-30364	594	2	,	,	PUNCT
cjfa-30364	594	3	h.	h.	PROPN
cjfa-30364	594	4	,	,	PUNCT
cjfa-30364	594	5	mulegi	mulegi	PROPN
cjfa-30364	594	6	,	,	PUNCT
cjfa-30364	594	7	t.	t.	PROPN
cjfa-30364	594	8	,	,	PUNCT
cjfa-30364	594	9	&	&	CCONJ
cjfa-30364	594	10	hosee	hosee	PROPN
cjfa-30364	594	11	,	,	PUNCT
cjfa-30364	594	12	n.	n.	NOUN
cjfa-30364	594	13	(	(	PUNCT
cjfa-30364	594	14	2017	2017	NUM
cjfa-30364	594	15	)	)	PUNCT
cjfa-30364	594	16	.	.	PUNCT
cjfa-30364	595	1	the	the	DET
cjfa-30364	595	2	contribution	contribution	NOUN
cjfa-30364	595	3	of	of	ADP
cjfa-30364	595	4	financial	financial	ADJ
cjfa-30364	595	5	ratio	ratio	NOUN
cjfa-30364	595	6	analysis	analysis	NOUN
cjfa-30364	595	7	on	on	ADP
cjfa-30364	595	8	effective	effective	ADJ
cjfa-30364	595	9	decision	decision	NOUN
cjfa-30364	595	10	making	making	NOUN
cjfa-30364	595	11	in	in	ADP
cjfa-30364	595	12	commercial	commercial	ADJ
cjfa-30364	595	13	banks	bank	NOUN
cjfa-30364	595	14	.	.	PUNCT
cjfa-30364	596	1	international	international	ADJ
cjfa-30364	596	2	journal	journal	PROPN
cjfa-30364	596	3	of	of	ADP
cjfa-30364	596	4	management	management	NOUN
cjfa-30364	596	5	and	and	CCONJ
cjfa-30364	596	6	applied	apply	VERB
cjfa-30364	596	7	science	science	NOUN
cjfa-30364	596	8	,	,	PUNCT
cjfa-30364	596	9	3(6	3(6	NUM
cjfa-30364	596	10	)	)	PUNCT
cjfa-30364	596	11	,	,	PUNCT
cjfa-30364	596	12	33	33	NUM
cjfa-30364	596	13	-	-	SYM
cjfa-30364	596	14	40	40	NUM
cjfa-30364	596	15	.	.	PUNCT
cjfa-30364	597	1	trpeskaa	trpeskaa	PROPN
cjfa-30364	597	2	,	,	PUNCT
cjfa-30364	597	3	m.	m.	NOUN
cjfa-30364	597	4	,	,	PUNCT
cjfa-30364	597	5	atanasovskia	atanasovskia	PROPN
cjfa-30364	597	6	,	,	PUNCT
cjfa-30364	597	7	a.	a.	NOUN
cjfa-30364	597	8	,	,	PUNCT
cjfa-30364	597	9	&	&	CCONJ
cjfa-30364	597	10	lazarevskaa	lazarevskaa	PROPN
cjfa-30364	597	11	,	,	PUNCT
cjfa-30364	597	12	z.b	z.b	PROPN
cjfa-30364	597	13	.	.	PROPN
cjfa-30364	597	14	(	(	PUNCT
cjfa-30364	597	15	2017	2017	NUM
cjfa-30364	597	16	)	)	PUNCT
cjfa-30364	597	17	.	.	PUNCT
cjfa-30364	598	1	the	the	DET
cjfa-30364	598	2	relevance	relevance	NOUN
cjfa-30364	598	3	of	of	ADP
cjfa-30364	598	4	financial	financial	ADJ
cjfa-30364	598	5	information	information	NOUN
cjfa-30364	598	6	and	and	CCONJ
cjfa-30364	598	7	contents	content	NOUN
cjfa-30364	598	8	of	of	ADP
cjfa-30364	598	9	the	the	DET
cjfa-30364	598	10	new	new	ADJ
cjfa-30364	598	11	audit	audit	NOUN
cjfa-30364	598	12	report	report	NOUN
cjfa-30364	598	13	for	for	ADP
cjfa-30364	598	14	lending	lending	NOUN
cjfa-30364	598	15	decisions	decision	NOUN
cjfa-30364	598	16	of	of	ADP
cjfa-30364	598	17	commercial	commercial	ADJ
cjfa-30364	598	18	banks	bank	NOUN
cjfa-30364	598	19	.	.	PUNCT
cjfa-30364	599	1	accounting	accounting	NOUN
cjfa-30364	599	2	and	and	CCONJ
cjfa-30364	599	3	management	management	NOUN
cjfa-30364	599	4	information	information	NOUN
cjfa-30364	599	5	systems	system	NOUN
cjfa-30364	599	6	,	,	PUNCT
cjfa-30364	599	7	16(4	16(4	NUM
cjfa-30364	599	8	)	)	PUNCT
cjfa-30364	599	9	,	,	PUNCT
cjfa-30364	599	10	455	455	NUM
cjfa-30364	599	11	-	-	SYM
cjfa-30364	599	12	471	471	NUM
cjfa-30364	599	13	.	.	PUNCT
cjfa-30364	600	1	http://	http://	PROPN
cjfa-30364	600	2	dx.doi.org/10.24818/jamis.2017.04002	dx.doi.org/10.24818/jamis.2017.04002	PROPN
cjfa-30364	600	3	.	.	PUNCT
cjfa-30364	601	1	venanzi	venanzi	PROPN
cjfa-30364	601	2	,	,	PUNCT
cjfa-30364	601	3	d.	d.	PROPN
cjfa-30364	601	4	(	(	PUNCT
cjfa-30364	601	5	2013	2013	NUM
cjfa-30364	601	6	)	)	PUNCT
cjfa-30364	601	7	.	.	PUNCT
cjfa-30364	602	1	stakeholder	stakeholder	NOUN
cjfa-30364	602	2	ratings	rating	NOUN
cjfa-30364	602	3	and	and	CCONJ
cjfa-30364	602	4	corporate	corporate	ADJ
cjfa-30364	602	5	financial	financial	ADJ
cjfa-30364	602	6	performance	performance	NOUN
cjfa-30364	602	7	:	:	PUNCT
cjfa-30364	602	8	socially	socially	ADV
cjfa-30364	602	9	responsible	responsible	ADJ
cjfa-30364	602	10	for	for	ADP
cjfa-30364	602	11	what	what	PRON
cjfa-30364	602	12	?	?	PUNCT
cjfa-30364	603	1	corporate	corporate	ADJ
cjfa-30364	603	2	ownership	ownership	NOUN
cjfa-30364	603	3	&	&	CCONJ
cjfa-30364	603	4	control	control	PROPN
cjfa-30364	603	5	,	,	PUNCT
cjfa-30364	603	6	2013	2013	NUM
cjfa-30364	603	7	,	,	PUNCT
cjfa-30364	603	8	10(4	10(4	NUM
cjfa-30364	603	9	)	)	PUNCT
cjfa-30364	603	10	,	,	PUNCT
cjfa-30364	603	11	94	94	NUM
cjfa-30364	603	12	-	-	SYM
cjfa-30364	603	13	116	116	NUM
cjfa-30364	603	14	.	.	PUNCT
cjfa-30364	604	1	http://	http://	PROPN
cjfa-30364	604	2	dx.doi.org/10.2139/ssrn.2188859	dx.doi.org/10.2139/ssrn.2188859	PROPN
cjfa-30364	604	3	.	.	PUNCT
cjfa-30364	605	1	voordeckers	voordecker	NOUN
cjfa-30364	605	2	,	,	PUNCT
cjfa-30364	605	3	w.	w.	PROPN
cjfa-30364	605	4	,	,	PUNCT
cjfa-30364	605	5	&	&	CCONJ
cjfa-30364	605	6	strivers	striver	NOUN
cjfa-30364	605	7	,	,	PUNCT
cjfa-30364	605	8	t.	t.	PROPN
cjfa-30364	605	9	(	(	PUNCT
cjfa-30364	605	10	2006	2006	NUM
cjfa-30364	605	11	)	)	PUNCT
cjfa-30364	605	12	.	.	PUNCT
cjfa-30364	606	1	business	business	NOUN
cjfa-30364	606	2	collateral	collateral	NOUN
cjfa-30364	606	3	and	and	CCONJ
cjfa-30364	606	4	personal	personal	ADJ
cjfa-30364	606	5	commitments	commitment	NOUN
cjfa-30364	606	6	in	in	ADP
cjfa-30364	606	7	sme	sme	PROPN
cjfa-30364	606	8	lending	lending	PROPN
cjfa-30364	606	9	.	.	PUNCT
cjfa-30364	607	1	journal	journal	PROPN
cjfa-30364	607	2	of	of	ADP
cjfa-30364	607	3	banking	banking	NOUN
cjfa-30364	607	4	&	&	CCONJ
cjfa-30364	607	5	finance	finance	NOUN
cjfa-30364	607	6	,	,	PUNCT
cjfa-30364	607	7	30(11	30(11	NUM
cjfa-30364	607	8	)	)	PUNCT
cjfa-30364	607	9	,	,	PUNCT
cjfa-30364	607	10	3067	3067	NUM
cjfa-30364	607	11	-	-	SYM
cjfa-30364	607	12	3086	3086	NUM
cjfa-30364	607	13	.	.	PUNCT
cjfa-30364	608	1	http://dx.doi	http://dx.doi	NOUN
cjfa-30364	608	2	.	.	PUNCT
cjfa-30364	609	1	org/10.1016	org/10.1016	PROPN
cjfa-30364	609	2	/	/	SYM
cjfa-30364	609	3	j.jbankfin.2006.05.003	j.jbankfin.2006.05.003	PROPN
cjfa-30364	609	4	.	.	PROPN
cjfa-30364	609	5	wilson	wilson	PROPN
cjfa-30364	609	6	,	,	PUNCT
cjfa-30364	609	7	f.	f.	PROPN
cjfa-30364	609	8	(	(	PUNCT
cjfa-30364	609	9	2015	2015	NUM
cjfa-30364	609	10	)	)	PUNCT
cjfa-30364	609	11	.	.	PUNCT
cjfa-30364	610	1	making	make	VERB
cjfa-30364	610	2	loan	loan	NOUN
cjfa-30364	610	3	decisions	decision	NOUN
cjfa-30364	610	4	in	in	ADP
cjfa-30364	610	5	banks	bank	NOUN
cjfa-30364	610	6	:	:	PUNCT
cjfa-30364	610	7	straight	straight	ADV
cjfa-30364	610	8	from	from	ADP
cjfa-30364	610	9	the	the	DET
cjfa-30364	610	10	gut	gut	NOUN
cjfa-30364	610	11	?	?	PUNCT
cjfa-30364	611	1	journal	journal	NOUN
cjfa-30364	611	2	of	of	ADP
cjfa-30364	611	3	business	business	NOUN
cjfa-30364	611	4	ethics	ethic	NOUN
cjfa-30364	611	5	,	,	PUNCT
cjfa-30364	611	6	137(1	137(1	NUM
cjfa-30364	611	7	)	)	PUNCT
cjfa-30364	611	8	,	,	PUNCT
cjfa-30364	611	9	53	53	NUM
cjfa-30364	611	10	-	-	SYM
cjfa-30364	611	11	63	63	NUM
cjfa-30364	611	12	.	.	PUNCT
cjfa-30364	612	1	http://dx.doi.org/10.1007/s10551-014-2515-y	http://dx.doi.org/10.1007/s10551-014-2515-y	PRON
cjfa-30364	612	2	.	.	PUNCT
cjfa-30364	613	1	wooldridge	wooldridge	PROPN
cjfa-30364	613	2	,	,	PUNCT
cjfa-30364	613	3	j.	j.	PROPN
cjfa-30364	613	4	(	(	PUNCT
cjfa-30364	613	5	2012	2012	NUM
cjfa-30364	613	6	)	)	PUNCT
cjfa-30364	613	7	.	.	PUNCT
cjfa-30364	614	1	introductory	introductory	ADJ
cjfa-30364	614	2	econometrics	econometrics	PROPN
cjfa-30364	614	3	:	:	PUNCT
cjfa-30364	614	4	a	a	DET
cjfa-30364	614	5	modern	modern	ADJ
cjfa-30364	614	6	approach	approach	NOUN
cjfa-30364	614	7	.	.	PUNCT
cjfa-30364	615	1	cincinnati	cincinnati	PROPN
cjfa-30364	615	2	:	:	PUNCT
cjfa-30364	615	3	south	south	ADJ
cjfa-30364	615	4	-	-	PUNCT
cjfa-30364	615	5	western	western	ADJ
cjfa-30364	615	6	college	college	NOUN
cjfa-30364	615	7	.	.	PUNCT
cjfa-30364	616	1	zimara	zimara	PROPN
cjfa-30364	616	2	,	,	PUNCT
cjfa-30364	616	3	v.	v.	PROPN
cjfa-30364	616	4	,	,	PUNCT
cjfa-30364	616	5	&	&	CCONJ
cjfa-30364	616	6	eidam	eidam	NOUN
cjfa-30364	616	7	,	,	PUNCT
cjfa-30364	616	8	s.	s.	PROPN
cjfa-30364	616	9	(	(	PUNCT
cjfa-30364	616	10	2015	2015	NUM
cjfa-30364	616	11	)	)	PUNCT
cjfa-30364	616	12	.	.	PUNCT
cjfa-30364	617	1	the	the	DET
cjfa-30364	617	2	benefits	benefit	NOUN
cjfa-30364	617	3	of	of	ADP
cjfa-30364	617	4	social	social	ADJ
cjfa-30364	617	5	responsibility	responsibility	NOUN
cjfa-30364	617	6	reporting	report	VERB
cjfa-30364	617	7	for	for	ADP
cjfa-30364	617	8	companies	company	NOUN
cjfa-30364	617	9	and	and	CCONJ
cjfa-30364	617	10	stakeholders	stakeholder	NOUN
cjfa-30364	617	11	:	:	PUNCT
cjfa-30364	617	12	evidence	evidence	NOUN
cjfa-30364	617	13	from	from	ADP
cjfa-30364	617	14	the	the	DET
cjfa-30364	617	15	german	german	ADJ
cjfa-30364	617	16	chemical	chemical	NOUN
cjfa-30364	617	17	industry	industry	NOUN
cjfa-30364	617	18	.	.	PUNCT
cjfa-30364	618	1	journal	journal	PROPN
cjfa-30364	618	2	of	of	ADP
cjfa-30364	618	3	business	business	NOUN
cjfa-30364	618	4	chemistry	chemistry	NOUN
cjfa-30364	618	5	,	,	PUNCT
cjfa-30364	618	6	12(3	12(3	NUM
cjfa-30364	618	7	)	)	PUNCT
cjfa-30364	618	8	,	,	PUNCT
cjfa-30364	618	9	85	85	NUM
cjfa-30364	618	10	-	-	SYM
cjfa-30364	618	11	103	103	NUM
cjfa-30364	618	12	.	.	PUNCT