id	sid	tid	token	lemma	pos
cjfa-41545	1	1	date	date	NOUN
cjfa-41545	1	2	of	of	ADP
cjfa-41545	1	3	submission	submission	NOUN
cjfa-41545	1	4	:	:	PUNCT
cjfa-41545	1	5	may	may	AUX
cjfa-41545	1	6	1	1	NUM
cjfa-41545	1	7	,	,	PUNCT
cjfa-41545	1	8	2022	2022	NUM
cjfa-41545	1	9	;	;	PUNCT
cjfa-41545	1	10	date	date	NOUN
cjfa-41545	1	11	of	of	ADP
cjfa-41545	1	12	acceptance	acceptance	NOUN
cjfa-41545	1	13	:	:	PUNCT
cjfa-41545	1	14	june	june	PROPN
cjfa-41545	1	15	6	6	NUM
cjfa-41545	1	16	,	,	PUNCT
cjfa-41545	1	17	2022	2022	NUM
cjfa-41545	1	18	.	.	PUNCT
cjfa-41545	2	1	*	*	PUNCT
cjfa-41545	2	2	contact	contact	NOUN
cjfa-41545	2	3	information	information	NOUN
cjfa-41545	2	4	(	(	PUNCT
cjfa-41545	2	5	corresponding	correspond	VERB
cjfa-41545	2	6	author	author	NOUN
cjfa-41545	2	7	):	):	PUNCT
cjfa-41545	2	8	rajesh.desai8@gmail.com	rajesh.desai8@gmail.com	PROPN
cjfa-41545	2	9	,	,	PUNCT
cjfa-41545	2	10	rajesh	rajesh	PROPN
cjfa-41545	2	11	.	.	PUNCT
cjfa-41545	3	1	desai@nirmauni.ac.in	desai@nirmauni.ac.in	PROPN
cjfa-41545	3	2	,	,	PUNCT
cjfa-41545	3	3	school	school	NOUN
cjfa-41545	3	4	of	of	ADP
cjfa-41545	3	5	liberal	liberal	ADJ
cjfa-41545	3	6	studies	study	NOUN
cjfa-41545	3	7	,	,	PUNCT
cjfa-41545	3	8	pandit	pandit	PROPN
cjfa-41545	3	9	deendayal	deendayal	PROPN
cjfa-41545	3	10	energy	energy	PROPN
cjfa-41545	3	11	university	university	PROPN
cjfa-41545	3	12	,	,	PUNCT
cjfa-41545	3	13	gandhinagar	gandhinagar	NOUN
cjfa-41545	3	14	,	,	PUNCT
cjfa-41545	3	15	gujarat	gujarat	PROPN
cjfa-41545	3	16	,	,	PUNCT
cjfa-41545	3	17	india	india	PROPN
cjfa-41545	3	18	,	,	PUNCT
cjfa-41545	3	19	phone	phone	NOUN
cjfa-41545	3	20	:	:	PUNCT
cjfa-41545	3	21	8160467579	8160467579	NUM
cjfa-41545	3	22	;	;	PUNCT
cjfa-41545	3	23	orcid	orcid	PROPN
cjfa-41545	4	1	i	i	NOUN
cjfa-41545	4	2	d	d	NOUN
cjfa-41545	4	3	:	:	PUNCT
cjfa-41545	4	4	https://orcid.org/00000003-3611-8409	https://orcid.org/00000003-3611-8409	ADJ
cjfa-41545	4	5	.	.	PUNCT
cjfa-41545	5	1	*	*	PUNCT
cjfa-41545	5	2	*	*	PUNCT
cjfa-41545	5	3	contact	contact	NOUN
cjfa-41545	5	4	information	information	NOUN
cjfa-41545	5	5	:	:	PUNCT
cjfa-41545	5	6	avaniraval@nirmauni.ac.in	avaniraval@nirmauni.ac.in	PUNCT
cjfa-41545	5	7	,	,	PUNCT
cjfa-41545	5	8	institute	institute	NOUN
cjfa-41545	5	9	of	of	ADP
cjfa-41545	5	10	management	management	NOUN
cjfa-41545	5	11	,	,	PUNCT
cjfa-41545	5	12	nirma	nirma	VERB
cjfa-41545	5	13	university	university	PROPN
cjfa-41545	5	14	,	,	PUNCT
cjfa-41545	5	15	ahmedabad	ahmedabad	PROPN
cjfa-41545	5	16	gujarat	gujarat	PROPN
cjfa-41545	5	17	,	,	PUNCT
cjfa-41545	5	18	india	india	PROPN
cjfa-41545	5	19	,	,	PUNCT
cjfa-41545	5	20	phone	phone	NOUN
cjfa-41545	5	21	:	:	PUNCT
cjfa-41545	5	22	9375482929	9375482929	NUM
cjfa-41545	5	23	;	;	PUNCT
cjfa-41545	5	24	orcid	orcid	NOUN
cjfa-41545	6	1	i	i	NOUN
cjfa-41545	6	2	d	d	NOUN
cjfa-41545	6	3	:	:	PUNCT
cjfa-41545	6	4	https://orcid	https://orcid	PROPN
cjfa-41545	6	5	.	.	PUNCT
cjfa-41545	6	6	org/0000	org/0000	NOUN
cjfa-41545	6	7	-	-	PUNCT
cjfa-41545	6	8	0002	0002	NUM
cjfa-41545	6	9	-	-	PUNCT
cjfa-41545	6	10	3933	3933	NUM
cjfa-41545	6	11	-	-	SYM
cjfa-41545	6	12	6316	6316	NUM
cjfa-41545	6	13	.	.	PUNCT
cjfa-41545	7	1	copernican	copernican	PROPN
cjfa-41545	7	2	journal	journal	PROPN
cjfa-41545	7	3	of	of	ADP
cjfa-41545	7	4	finance	finance	PROPN
cjfa-41545	7	5	&	&	CCONJ
cjfa-41545	7	6	accounting	accounting	PROPN
cjfa-41545	7	7	e	e	PROPN
cjfa-41545	7	8	-	-	PROPN
cjfa-41545	7	9	issn	issn	PROPN
cjfa-41545	7	10	2300	2300	NUM
cjfa-41545	7	11	-	-	SYM
cjfa-41545	7	12	3065	3065	NUM
cjfa-41545	7	13	p	p	PROPN
cjfa-41545	7	14	-	-	PUNCT
cjfa-41545	7	15	issn	issn	PROPN
cjfa-41545	7	16	2300	2300	NUM
cjfa-41545	7	17	-	-	SYM
cjfa-41545	7	18	12402022	12402022	NUM
cjfa-41545	7	19	,	,	PUNCT
cjfa-41545	7	20	volume	volume	NOUN
cjfa-41545	7	21	11	11	NUM
cjfa-41545	7	22	,	,	PUNCT
cjfa-41545	7	23	issue	issue	NOUN
cjfa-41545	7	24	3	3	NUM
cjfa-41545	7	25	desai	desai	PROPN
cjfa-41545	7	26	,	,	PUNCT
cjfa-41545	7	27	r.	r.	PROPN
cjfa-41545	7	28	,	,	PUNCT
cjfa-41545	7	29	&	&	CCONJ
cjfa-41545	7	30	raval	raval	NOUN
cjfa-41545	7	31	,	,	PUNCT
cjfa-41545	7	32	a.	a.	NOUN
cjfa-41545	7	33	(	(	PUNCT
cjfa-41545	7	34	2022	2022	NUM
cjfa-41545	7	35	)	)	PUNCT
cjfa-41545	7	36	.	.	PUNCT
cjfa-41545	8	1	examining	examine	VERB
cjfa-41545	8	2	the	the	DET
cjfa-41545	8	3	relation	relation	NOUN
cjfa-41545	8	4	between	between	ADP
cjfa-41545	8	5	market	market	NOUN
cjfa-41545	8	6	value	value	NOUN
cjfa-41545	8	7	and	and	CCONJ
cjfa-41545	8	8	co2	co2	NOUN
cjfa-41545	8	9	emission	emission	NOUN
cjfa-41545	8	10	:	:	PUNCT
cjfa-41545	8	11	study	study	NOUN
cjfa-41545	8	12	of	of	ADP
cjfa-41545	8	13	indian	indian	ADJ
cjfa-41545	8	14	firms	firm	NOUN
cjfa-41545	8	15	.	.	PUNCT
cjfa-41545	9	1	copernican	copernican	PROPN
cjfa-41545	9	2	journal	journal	PROPN
cjfa-41545	9	3	of	of	ADP
cjfa-41545	9	4	finance	finance	PROPN
cjfa-41545	9	5	&	&	CCONJ
cjfa-41545	9	6	accounting	accounting	PROPN
cjfa-41545	9	7	,	,	PUNCT
cjfa-41545	9	8	11(3	11(3	NUM
cjfa-41545	9	9	)	)	PUNCT
cjfa-41545	9	10	,	,	PUNCT
cjfa-41545	9	11	9–25	9–25	NUM
cjfa-41545	9	12	,	,	PUNCT
cjfa-41545	9	13	http://dx.doi	http://dx.doi	NOUN
cjfa-41545	9	14	.	.	PUNCT
cjfa-41545	10	1	org/10.12775	org/10.12775	PROPN
cjfa-41545	10	2	/	/	SYM
cjfa-41545	10	3	cjfa.2022.011	cjfa.2022.011	PROPN
cjfa-41545	10	4	rajesh	rajesh	PROPN
cjfa-41545	10	5	desai	desai	PROPN
cjfa-41545	10	6	*	*	PROPN
cjfa-41545	10	7	pandit	pandit	PROPN
cjfa-41545	10	8	deendayal	deendayal	PROPN
cjfa-41545	10	9	energy	energy	PROPN
cjfa-41545	10	10	university	university	PROPN
cjfa-41545	10	11	avani	avani	NOUN
cjfa-41545	10	12	raval	raval	PROPN
cjfa-41545	10	13	*	*	PROPN
cjfa-41545	10	14	*	*	PROPN
cjfa-41545	10	15	institute	institute	PROPN
cjfa-41545	10	16	of	of	ADP
cjfa-41545	10	17	management	management	NOUN
cjfa-41545	10	18	,	,	PUNCT
cjfa-41545	10	19	nirma	nirma	VERB
cjfa-41545	10	20	university	university	NOUN
cjfa-41545	10	21	examining	examine	VERB
cjfa-41545	10	22	the	the	DET
cjfa-41545	10	23	relation	relation	NOUN
cjfa-41545	10	24	between	between	ADP
cjfa-41545	10	25	market	market	NOUN
cjfa-41545	10	26	value	value	NOUN
cjfa-41545	10	27	and	and	CCONJ
cjfa-41545	10	28	co2	co2	NOUN
cjfa-41545	10	29	emission	emission	NOUN
cjfa-41545	10	30	:	:	PUNCT
cjfa-41545	10	31	study	study	NOUN
cjfa-41545	10	32	of	of	ADP
cjfa-41545	10	33	indian	indian	ADJ
cjfa-41545	10	34	firms	firm	NOUN
cjfa-41545	10	35	keywords	keyword	NOUN
cjfa-41545	10	36	:	:	PUNCT
cjfa-41545	10	37	market	market	NOUN
cjfa-41545	10	38	value	value	NOUN
cjfa-41545	10	39	,	,	PUNCT
cjfa-41545	10	40	co2	co2	NOUN
cjfa-41545	10	41	emission	emission	NOUN
cjfa-41545	10	42	,	,	PUNCT
cjfa-41545	10	43	india	india	PROPN
cjfa-41545	10	44	,	,	PUNCT
cjfa-41545	10	45	sustainability	sustainability	NOUN
cjfa-41545	10	46	,	,	PUNCT
cjfa-41545	10	47	emerging	emerge	VERB
cjfa-41545	10	48	.	.	PUNCT
cjfa-41545	11	1	j	j	PROPN
cjfa-41545	11	2	e	e	NOUN
cjfa-41545	11	3	l	l	NOUN
cjfa-41545	11	4	classification	classification	NOUN
cjfa-41545	11	5	:	:	PUNCT
cjfa-41545	11	6	q51	q51	NUM
cjfa-41545	11	7	,	,	PUNCT
cjfa-41545	11	8	q56	q56	INTJ
cjfa-41545	11	9	.	.	PUNCT
cjfa-41545	12	1	abstract	abstract	ADJ
cjfa-41545	12	2	:	:	PUNCT
cjfa-41545	12	3	in	in	ADP
cjfa-41545	12	4	the	the	DET
cjfa-41545	12	5	present	present	ADJ
cjfa-41545	12	6	era	era	NOUN
cjfa-41545	12	7	,	,	PUNCT
cjfa-41545	12	8	sustainable	sustainable	ADJ
cjfa-41545	12	9	business	business	NOUN
cjfa-41545	12	10	practices	practice	NOUN
cjfa-41545	12	11	have	have	AUX
cjfa-41545	12	12	become	become	VERB
cjfa-41545	12	13	an	an	DET
cjfa-41545	12	14	important	important	ADJ
cjfa-41545	12	15	metric	metric	NOUN
cjfa-41545	12	16	for	for	ADP
cjfa-41545	12	17	measuring	measure	VERB
cjfa-41545	12	18	the	the	DET
cjfa-41545	12	19	organisational	organisational	ADJ
cjfa-41545	12	20	effectiveness	effectiveness	NOUN
cjfa-41545	12	21	.	.	PUNCT
cjfa-41545	13	1	shareholders	shareholder	NOUN
cjfa-41545	13	2	have	have	AUX
cjfa-41545	13	3	added	add	VERB
cjfa-41545	13	4	sustainability	sustainability	NOUN
cjfa-41545	13	5	as	as	ADP
cjfa-41545	13	6	an	an	DET
cjfa-41545	13	7	important	important	ADJ
cjfa-41545	13	8	dimension	dimension	NOUN
cjfa-41545	13	9	of	of	ADP
cjfa-41545	13	10	firms	firm	NOUN
cjfa-41545	13	11	’	’	PART
cjfa-41545	13	12	performance	performance	NOUN
cjfa-41545	13	13	and	and	CCONJ
cjfa-41545	13	14	consider	consider	VERB
cjfa-41545	13	15	it	it	PRON
cjfa-41545	13	16	as	as	ADP
cjfa-41545	13	17	value	value	NOUN
cjfa-41545	13	18	relevant	relevant	ADJ
cjfa-41545	13	19	for	for	ADP
cjfa-41545	13	20	determining	determine	VERB
cjfa-41545	13	21	the	the	DET
cjfa-41545	13	22	market	market	NOUN
cjfa-41545	13	23	value	value	NOUN
cjfa-41545	13	24	of	of	ADP
cjfa-41545	13	25	any	any	DET
cjfa-41545	13	26	company	company	NOUN
cjfa-41545	13	27	.	.	PUNCT
cjfa-41545	14	1	given	give	VERB
cjfa-41545	14	2	the	the	DET
cjfa-41545	14	3	premises	premise	NOUN
cjfa-41545	14	4	,	,	PUNCT
cjfa-41545	14	5	present	present	ADJ
cjfa-41545	14	6	study	study	NOUN
cjfa-41545	14	7	examines	examine	VERB
cjfa-41545	14	8	the	the	DET
cjfa-41545	14	9	impact	impact	NOUN
cjfa-41545	14	10	of	of	ADP
cjfa-41545	14	11	co2	co2	NOUN
cjfa-41545	14	12	emission	emission	NOUN
cjfa-41545	14	13	on	on	ADP
cjfa-41545	14	14	the	the	DET
cjfa-41545	14	15	market	market	NOUN
cjfa-41545	14	16	value	value	NOUN
cjfa-41545	14	17	of	of	ADP
cjfa-41545	14	18	the	the	DET
cjfa-41545	14	19	firm	firm	NOUN
cjfa-41545	14	20	(	(	PUNCT
cjfa-41545	14	21	measured	measure	VERB
cjfa-41545	14	22	by	by	ADP
cjfa-41545	14	23	market	market	NOUN
cjfa-41545	14	24	-	-	PUNCT
cjfa-41545	14	25	to	to	ADP
cjfa-41545	14	26	-	-	PUNCT
cjfa-41545	14	27	book	book	NOUN
cjfa-41545	14	28	value	value	NOUN
cjfa-41545	14	29	ratio	ratio	NOUN
cjfa-41545	14	30	and	and	CCONJ
cjfa-41545	14	31	tobin	tobin	PROPN
cjfa-41545	14	32	’s	’s	PART
cjfa-41545	14	33	q	q	NOUN
cjfa-41545	14	34	ratio	ratio	NOUN
cjfa-41545	14	35	)	)	PUNCT
cjfa-41545	14	36	in	in	ADP
cjfa-41545	14	37	the	the	DET
cjfa-41545	14	38	context	context	NOUN
cjfa-41545	14	39	of	of	ADP
cjfa-41545	14	40	a	a	DET
cjfa-41545	14	41	developing	develop	VERB
cjfa-41545	14	42	country	country	NOUN
cjfa-41545	14	43	.	.	PUNCT
cjfa-41545	15	1	current	current	ADJ
cjfa-41545	15	2	study	study	NOUN
cjfa-41545	15	3	is	be	AUX
cjfa-41545	15	4	based	base	VERB
cjfa-41545	15	5	on	on	ADP
cjfa-41545	15	6	panel	panel	NOUN
cjfa-41545	15	7	data	datum	NOUN
cjfa-41545	15	8	of	of	ADP
cjfa-41545	15	9	230	230	NUM
cjfa-41545	15	10	firm	firm	ADJ
cjfa-41545	15	11	-	-	PUNCT
cjfa-41545	15	12	year	year	NOUN
cjfa-41545	15	13	observations	observation	NOUN
cjfa-41545	15	14	collected	collect	VERB
cjfa-41545	15	15	from	from	ADP
cjfa-41545	15	16	the	the	DET
cjfa-41545	15	17	annual	annual	ADJ
cjfa-41545	15	18	report	report	NOUN
cjfa-41545	15	19	of	of	ADP
cjfa-41545	15	20	carbon	carbon	NOUN
cjfa-41545	15	21	disclosure	disclosure	NOUN
cjfa-41545	15	22	project	project	NOUN
cjfa-41545	15	23	(	(	PUNCT
cjfa-41545	15	24	cdp	cdp	NOUN
cjfa-41545	15	25	)	)	PUNCT
cjfa-41545	15	26	and	and	CCONJ
cjfa-41545	15	27	annual	annual	ADJ
cjfa-41545	15	28	report	report	NOUN
cjfa-41545	15	29	of	of	ADP
cjfa-41545	15	30	sample	sample	NOUN
cjfa-41545	15	31	companies	company	NOUN
cjfa-41545	15	32	.	.	PUNCT
cjfa-41545	16	1	using	use	VERB
cjfa-41545	16	2	panel	panel	NOUN
cjfa-41545	16	3	least	least	ADJ
cjfa-41545	16	4	square	square	ADJ
cjfa-41545	16	5	regression	regression	NOUN
cjfa-41545	16	6	analysis	analysis	NOUN
cjfa-41545	16	7	,	,	PUNCT
cjfa-41545	16	8	the	the	DET
cjfa-41545	16	9	findings	finding	NOUN
cjfa-41545	16	10	indicate	indicate	VERB
cjfa-41545	16	11	significant	significant	ADJ
cjfa-41545	16	12	adverse	adverse	ADJ
cjfa-41545	16	13	impact	impact	NOUN
cjfa-41545	16	14	of	of	ADP
cjfa-41545	16	15	co2	co2	NOUN
cjfa-41545	16	16	emission	emission	NOUN
cjfa-41545	16	17	on	on	ADP
cjfa-41545	16	18	the	the	DET
cjfa-41545	16	19	firm	firm	ADJ
cjfa-41545	16	20	value	value	NOUN
cjfa-41545	16	21	.	.	PUNCT
cjfa-41545	17	1	in	in	ADP
cjfa-41545	17	2	other	other	ADJ
cjfa-41545	17	3	words	word	NOUN
cjfa-41545	17	4	,	,	PUNCT
cjfa-41545	17	5	sharehold	sharehold	VERB
cjfa-41545	17	6	rajesh	rajesh	PROPN
cjfa-41545	17	7	desai	desai	PROPN
cjfa-41545	17	8	,	,	PUNCT
cjfa-41545	17	9	avani	avani	ADJ
cjfa-41545	17	10	raval1010	raval1010	NOUN
cjfa-41545	17	11	ers	er	NOUN
cjfa-41545	17	12	assign	assign	VERB
cjfa-41545	17	13	negative	negative	ADJ
cjfa-41545	17	14	value	value	NOUN
cjfa-41545	17	15	to	to	ADP
cjfa-41545	17	16	higher	high	ADJ
cjfa-41545	17	17	discharge	discharge	NOUN
cjfa-41545	17	18	of	of	ADP
cjfa-41545	17	19	carbon	carbon	NOUN
cjfa-41545	17	20	dioxide	dioxide	NOUN
cjfa-41545	17	21	and	and	CCONJ
cjfa-41545	17	22	reflect	reflect	VERB
cjfa-41545	17	23	the	the	DET
cjfa-41545	17	24	same	same	ADJ
cjfa-41545	17	25	by	by	ADP
cjfa-41545	17	26	lowering	lower	VERB
cjfa-41545	17	27	the	the	DET
cjfa-41545	17	28	market	market	NOUN
cjfa-41545	17	29	value	value	NOUN
cjfa-41545	17	30	of	of	ADP
cjfa-41545	17	31	shares	share	NOUN
cjfa-41545	17	32	.	.	PUNCT
cjfa-41545	18	1	further	far	ADV
cjfa-41545	18	2	,	,	PUNCT
cjfa-41545	18	3	the	the	DET
cjfa-41545	18	4	results	result	NOUN
cjfa-41545	18	5	are	be	AUX
cjfa-41545	18	6	checked	check	VERB
cjfa-41545	18	7	for	for	ADP
cjfa-41545	18	8	robustness	robustness	NOUN
cjfa-41545	18	9	using	use	VERB
cjfa-41545	18	10	generalised	generalised	ADJ
cjfa-41545	18	11	method	method	NOUN
cjfa-41545	18	12	of	of	ADP
cjfa-41545	18	13	moments	moment	NOUN
cjfa-41545	18	14	(	(	PUNCT
cjfa-41545	18	15	gmm	gmm	NOUN
cjfa-41545	18	16	)	)	PUNCT
cjfa-41545	18	17	and	and	CCONJ
cjfa-41545	18	18	the	the	DET
cjfa-41545	18	19	conclusions	conclusion	NOUN
cjfa-41545	18	20	are	be	AUX
cjfa-41545	18	21	found	find	VERB
cjfa-41545	18	22	coinciding	coincide	VERB
cjfa-41545	18	23	.	.	PUNCT
cjfa-41545	19	1	present	present	ADJ
cjfa-41545	19	2	findings	finding	NOUN
cjfa-41545	19	3	have	have	VERB
cjfa-41545	19	4	important	important	ADJ
cjfa-41545	19	5	implications	implication	NOUN
cjfa-41545	19	6	for	for	ADP
cjfa-41545	19	7	regulatory	regulatory	ADJ
cjfa-41545	19	8	authorities	authority	NOUN
cjfa-41545	19	9	,	,	PUNCT
cjfa-41545	19	10	policy	policy	NOUN
cjfa-41545	19	11	makers	maker	NOUN
cjfa-41545	19	12	,	,	PUNCT
cjfa-41545	19	13	and	and	CCONJ
cjfa-41545	19	14	practicing	practice	VERB
cjfa-41545	19	15	managers	manager	NOUN
cjfa-41545	19	16	.	.	PUNCT
cjfa-41545	19	17	 	 	SPACE
cjfa-41545	20	1	introduction	introduction	NOUN
cjfa-41545	20	2	 	 	SPACE
cjfa-41545	20	3	introduction	introduction	NOUN
cjfa-41545	20	4	though	though	SCONJ
cjfa-41545	20	5	industrialisation	industrialisation	NOUN
cjfa-41545	20	6	has	have	AUX
cjfa-41545	20	7	brought	bring	VERB
cjfa-41545	20	8	several	several	ADJ
cjfa-41545	20	9	progressive	progressive	ADJ
cjfa-41545	20	10	changes	change	NOUN
cjfa-41545	20	11	in	in	ADP
cjfa-41545	20	12	the	the	DET
cjfa-41545	20	13	evolution	evolution	NOUN
cjfa-41545	20	14	of	of	ADP
cjfa-41545	20	15	human	human	ADJ
cjfa-41545	20	16	life	life	NOUN
cjfa-41545	20	17	,	,	PUNCT
cjfa-41545	20	18	one	one	NUM
cjfa-41545	20	19	of	of	ADP
cjfa-41545	20	20	the	the	DET
cjfa-41545	20	21	most	most	ADV
cjfa-41545	20	22	antagonistic	antagonistic	ADJ
cjfa-41545	20	23	effects	effect	NOUN
cjfa-41545	20	24	is	be	AUX
cjfa-41545	20	25	the	the	DET
cjfa-41545	20	26	environmental	environmental	ADJ
cjfa-41545	20	27	degradation	degradation	NOUN
cjfa-41545	20	28	which	which	PRON
cjfa-41545	20	29	forced	force	VERB
cjfa-41545	20	30	us	we	PRON
cjfa-41545	20	31	to	to	PART
cjfa-41545	20	32	think	think	VERB
cjfa-41545	20	33	about	about	ADP
cjfa-41545	20	34	the	the	DET
cjfa-41545	20	35	success	success	NOUN
cjfa-41545	20	36	of	of	ADP
cjfa-41545	20	37	the	the	DET
cjfa-41545	20	38	current	current	ADJ
cjfa-41545	20	39	state	state	NOUN
cjfa-41545	20	40	of	of	ADP
cjfa-41545	20	41	world	world	NOUN
cjfa-41545	20	42	economy	economy	NOUN
cjfa-41545	20	43	.	.	PUNCT
cjfa-41545	21	1	ecological	ecological	ADJ
cjfa-41545	21	2	concerns	concern	NOUN
cjfa-41545	21	3	such	such	ADJ
cjfa-41545	21	4	as	as	ADP
cjfa-41545	21	5	global	global	ADJ
cjfa-41545	21	6	warming	warming	NOUN
cjfa-41545	21	7	,	,	PUNCT
cjfa-41545	21	8	monsoon	monsoon	NOUN
cjfa-41545	21	9	irregularities	irregularity	NOUN
cjfa-41545	21	10	,	,	PUNCT
cjfa-41545	21	11	and	and	CCONJ
cjfa-41545	21	12	natural	natural	ADJ
cjfa-41545	21	13	calamities	calamity	NOUN
cjfa-41545	21	14	such	such	ADJ
cjfa-41545	21	15	as	as	ADP
cjfa-41545	21	16	floods	flood	NOUN
cjfa-41545	21	17	and	and	CCONJ
cjfa-41545	21	18	famines	famine	NOUN
cjfa-41545	21	19	are	be	AUX
cjfa-41545	21	20	the	the	DET
cjfa-41545	21	21	outcomes	outcome	NOUN
cjfa-41545	21	22	of	of	ADP
cjfa-41545	21	23	raising	raise	VERB
cjfa-41545	21	24	emission	emission	NOUN
cjfa-41545	21	25	of	of	ADP
cjfa-41545	21	26	carbon	carbon	NOUN
cjfa-41545	21	27	and	and	CCONJ
cjfa-41545	21	28	other	other	ADJ
cjfa-41545	21	29	toxic	toxic	ADJ
cjfa-41545	21	30	materials	material	NOUN
cjfa-41545	21	31	by	by	ADP
cjfa-41545	21	32	the	the	DET
cjfa-41545	21	33	industrial	industrial	ADJ
cjfa-41545	21	34	and	and	CCONJ
cjfa-41545	21	35	manufacturing	manufacture	VERB
cjfa-41545	21	36	undertakings	undertaking	NOUN
cjfa-41545	21	37	.	.	PUNCT
cjfa-41545	22	1	however	however	ADV
cjfa-41545	22	2	,	,	PUNCT
cjfa-41545	22	3	the	the	DET
cjfa-41545	22	4	global	global	ADJ
cjfa-41545	22	5	community	community	NOUN
cjfa-41545	22	6	have	have	AUX
cjfa-41545	22	7	started	start	VERB
cjfa-41545	22	8	responding	respond	VERB
cjfa-41545	22	9	to	to	ADP
cjfa-41545	22	10	this	this	PRON
cjfa-41545	22	11	and	and	CCONJ
cjfa-41545	22	12	the	the	DET
cjfa-41545	22	13	united	united	PROPN
cjfa-41545	22	14	nations	nations	PROPN
cjfa-41545	22	15	framework	framework	PROPN
cjfa-41545	22	16	convention	convention	NOUN
cjfa-41545	22	17	on	on	ADP
cjfa-41545	22	18	climate	climate	NOUN
cjfa-41545	22	19	change	change	NOUN
cjfa-41545	22	20	(	(	PUNCT
cjfa-41545	22	21	unfccc	unfccc	PROPN
cjfa-41545	22	22	)	)	PUNCT
cjfa-41545	22	23	,	,	PUNCT
cjfa-41545	22	24	has	have	AUX
cjfa-41545	22	25	initiated	initiate	VERB
cjfa-41545	22	26	to	to	PART
cjfa-41545	22	27	address	address	VERB
cjfa-41545	22	28	this	this	DET
cjfa-41545	22	29	issue	issue	NOUN
cjfa-41545	22	30	.	.	PUNCT
cjfa-41545	23	1	in	in	ADP
cjfa-41545	23	2	2005	2005	NUM
cjfa-41545	23	3	,	,	PUNCT
cjfa-41545	23	4	the	the	DET
cjfa-41545	23	5	kyoto	kyoto	PROPN
cjfa-41545	23	6	protocol	protocol	PROPN
cjfa-41545	23	7	has	have	AUX
cjfa-41545	23	8	been	be	AUX
cjfa-41545	23	9	imposed	impose	VERB
cjfa-41545	23	10	to	to	PART
cjfa-41545	23	11	confine	confine	VERB
cjfa-41545	23	12	the	the	DET
cjfa-41545	23	13	amount	amount	NOUN
cjfa-41545	23	14	of	of	ADP
cjfa-41545	23	15	co2	co2	NOUN
cjfa-41545	23	16	discharge	discharge	NOUN
cjfa-41545	23	17	to	to	ADP
cjfa-41545	23	18	the	the	DET
cjfa-41545	23	19	allowable	allowable	ADJ
cjfa-41545	23	20	range	range	NOUN
cjfa-41545	23	21	for	for	ADP
cjfa-41545	23	22	the	the	DET
cjfa-41545	23	23	advanced	advanced	ADJ
cjfa-41545	23	24	nations	nation	NOUN
cjfa-41545	23	25	.	.	PUNCT
cjfa-41545	24	1	co2	co2	NOUN
cjfa-41545	24	2	discharge	discharge	NOUN
cjfa-41545	24	3	is	be	AUX
cjfa-41545	24	4	one	one	NUM
cjfa-41545	24	5	of	of	ADP
cjfa-41545	24	6	the	the	DET
cjfa-41545	24	7	critical	critical	ADJ
cjfa-41545	24	8	determinants	determinant	NOUN
cjfa-41545	24	9	of	of	ADP
cjfa-41545	24	10	degradation	degradation	NOUN
cjfa-41545	24	11	of	of	ADP
cjfa-41545	24	12	environment	environment	NOUN
cjfa-41545	24	13	quality	quality	NOUN
cjfa-41545	24	14	and	and	CCONJ
cjfa-41545	24	15	investors	investor	NOUN
cjfa-41545	24	16	and	and	CCONJ
cjfa-41545	24	17	shareholder	shareholder	NOUN
cjfa-41545	24	18	considered	consider	VERB
cjfa-41545	24	19	the	the	DET
cjfa-41545	24	20	same	same	ADJ
cjfa-41545	24	21	as	as	ADP
cjfa-41545	24	22	an	an	DET
cjfa-41545	24	23	important	important	ADJ
cjfa-41545	24	24	issue	issue	NOUN
cjfa-41545	24	25	affecting	affect	VERB
cjfa-41545	24	26	firm	firm	ADJ
cjfa-41545	24	27	value	value	NOUN
cjfa-41545	24	28	(	(	PUNCT
cjfa-41545	24	29	busch	busch	PROPN
cjfa-41545	24	30	&	&	CCONJ
cjfa-41545	24	31	hoffmann	hoffmann	PROPN
cjfa-41545	24	32	,	,	PUNCT
cjfa-41545	24	33	2011	2011	NUM
cjfa-41545	24	34	;	;	PUNCT
cjfa-41545	24	35	lewandowski	lewandowski	PROPN
cjfa-41545	24	36	,	,	PUNCT
cjfa-41545	24	37	2017	2017	NUM
cjfa-41545	24	38	)	)	PUNCT
cjfa-41545	24	39	.	.	PUNCT
cjfa-41545	25	1	cumulative	cumulative	ADJ
cjfa-41545	25	2	awareness	awareness	NOUN
cjfa-41545	25	3	and	and	CCONJ
cjfa-41545	25	4	concern	concern	NOUN
cjfa-41545	25	5	about	about	ADP
cjfa-41545	25	6	polluting	pollute	VERB
cjfa-41545	25	7	environment	environment	NOUN
cjfa-41545	25	8	has	have	AUX
cjfa-41545	25	9	pressurised	pressurise	VERB
cjfa-41545	25	10	companies	company	NOUN
cjfa-41545	25	11	to	to	PART
cjfa-41545	25	12	reduce	reduce	VERB
cjfa-41545	25	13	their	their	PRON
cjfa-41545	25	14	ghg	ghg	PROPN
cjfa-41545	25	15	emission	emission	PROPN
cjfa-41545	25	16	(	(	PUNCT
cjfa-41545	25	17	jeswani	jeswani	NOUN
cjfa-41545	25	18	,	,	PUNCT
cjfa-41545	25	19	wehrmeyer	wehrmeyer	NOUN
cjfa-41545	25	20	&	&	CCONJ
cjfa-41545	25	21	mulugetta	mulugetta	PROPN
cjfa-41545	25	22	,	,	PUNCT
cjfa-41545	25	23	2008	2008	NUM
cjfa-41545	25	24	;	;	PUNCT
cjfa-41545	25	25	raval	raval	NOUN
cjfa-41545	25	26	,	,	PUNCT
cjfa-41545	25	27	saxena	saxena	PROPN
cjfa-41545	25	28	&	&	CCONJ
cjfa-41545	25	29	thanki	thanki	PROPN
cjfa-41545	25	30	,	,	PUNCT
cjfa-41545	25	31	2021	2021	NUM
cjfa-41545	25	32	)	)	PUNCT
cjfa-41545	25	33	and	and	CCONJ
cjfa-41545	25	34	evaluate	evaluate	VERB
cjfa-41545	25	35	as	as	ADV
cjfa-41545	25	36	well	well	ADV
cjfa-41545	25	37	as	as	ADP
cjfa-41545	25	38	report	report	NOUN
cjfa-41545	25	39	opportunities	opportunity	NOUN
cjfa-41545	25	40	and/or	and/or	CCONJ
cjfa-41545	25	41	threats	threat	NOUN
cjfa-41545	25	42	arising	arise	VERB
cjfa-41545	25	43	from	from	ADP
cjfa-41545	25	44	climate	climate	NOUN
cjfa-41545	25	45	-	-	PUNCT
cjfa-41545	25	46	change	change	NOUN
cjfa-41545	25	47	faced	face	VERB
cjfa-41545	25	48	by	by	ADP
cjfa-41545	25	49	the	the	DET
cjfa-41545	25	50	companies	company	NOUN
cjfa-41545	25	51	(	(	PUNCT
cjfa-41545	25	52	matsumura	matsumura	ADV
cjfa-41545	25	53	,	,	PUNCT
cjfa-41545	25	54	prakash	prakash	PROPN
cjfa-41545	25	55	&	&	CCONJ
cjfa-41545	25	56	vera	vera	PROPN
cjfa-41545	25	57	-	-	PUNCT
cjfa-41545	25	58	muñoz	muñoz	PROPN
cjfa-41545	25	59	,	,	PUNCT
cjfa-41545	25	60	2014	2014	NUM
cjfa-41545	25	61	)	)	PUNCT
cjfa-41545	25	62	.	.	PUNCT
cjfa-41545	26	1	this	this	PRON
cjfa-41545	26	2	gave	give	VERB
cjfa-41545	26	3	rise	rise	NOUN
cjfa-41545	26	4	to	to	ADP
cjfa-41545	26	5	a	a	DET
cjfa-41545	26	6	long	long	ADV
cjfa-41545	26	7	-	-	PUNCT
cjfa-41545	26	8	standing	stand	VERB
cjfa-41545	26	9	debate	debate	NOUN
cjfa-41545	26	10	among	among	ADP
cjfa-41545	26	11	the	the	DET
cjfa-41545	26	12	organisations	organisation	NOUN
cjfa-41545	26	13	as	as	ADV
cjfa-41545	26	14	well	well	ADV
cjfa-41545	26	15	as	as	ADP
cjfa-41545	26	16	researchers	researcher	NOUN
cjfa-41545	26	17	about	about	ADP
cjfa-41545	26	18	the	the	DET
cjfa-41545	26	19	association	association	NOUN
cjfa-41545	26	20	between	between	ADP
cjfa-41545	26	21	emission	emission	NOUN
cjfa-41545	26	22	level	level	NOUN
cjfa-41545	26	23	and	and	CCONJ
cjfa-41545	26	24	the	the	DET
cjfa-41545	26	25	firm	firm	ADJ
cjfa-41545	26	26	performance	performance	NOUN
cjfa-41545	26	27	.	.	PUNCT
cjfa-41545	27	1	till	till	SCONJ
cjfa-41545	27	2	now	now	ADV
cjfa-41545	27	3	,	,	PUNCT
cjfa-41545	27	4	several	several	ADJ
cjfa-41545	27	5	studies	study	NOUN
cjfa-41545	27	6	have	have	AUX
cjfa-41545	27	7	been	be	AUX
cjfa-41545	27	8	conducted	conduct	VERB
cjfa-41545	27	9	on	on	ADP
cjfa-41545	27	10	different	different	ADJ
cjfa-41545	27	11	facets	facet	NOUN
cjfa-41545	27	12	of	of	ADP
cjfa-41545	27	13	society	society	NOUN
cjfa-41545	27	14	,	,	PUNCT
cjfa-41545	27	15	governance	governance	NOUN
cjfa-41545	27	16	and	and	CCONJ
cjfa-41545	27	17	environment	environment	NOUN
cjfa-41545	27	18	along	along	ADP
cjfa-41545	27	19	with	with	ADP
cjfa-41545	27	20	their	their	PRON
cjfa-41545	27	21	possible	possible	ADJ
cjfa-41545	27	22	influence	influence	NOUN
cjfa-41545	27	23	on	on	ADP
cjfa-41545	27	24	the	the	DET
cjfa-41545	27	25	financial	financial	ADJ
cjfa-41545	27	26	performance	performance	NOUN
cjfa-41545	27	27	(	(	PUNCT
cjfa-41545	27	28	kleimeier	kleimeier	NOUN
cjfa-41545	27	29	&	&	CCONJ
cjfa-41545	27	30	viehs	viehs	PROPN
cjfa-41545	27	31	,	,	PUNCT
cjfa-41545	27	32	2016	2016	NUM
cjfa-41545	27	33	)	)	PUNCT
cjfa-41545	27	34	.	.	PUNCT
cjfa-41545	28	1	primarily	primarily	ADV
cjfa-41545	28	2	,	,	PUNCT
cjfa-41545	28	3	these	these	DET
cjfa-41545	28	4	research	research	NOUN
cjfa-41545	28	5	inquiries	inquiry	NOUN
cjfa-41545	28	6	have	have	AUX
cjfa-41545	28	7	focused	focus	VERB
cjfa-41545	28	8	on	on	ADP
cjfa-41545	28	9	developed	develop	VERB
cjfa-41545	28	10	economies	economy	NOUN
cjfa-41545	28	11	(	(	PUNCT
cjfa-41545	28	12	nishitani	nishitani	PROPN
cjfa-41545	28	13	&	&	CCONJ
cjfa-41545	28	14	kokubu	kokubu	NOUN
cjfa-41545	28	15	,	,	PUNCT
cjfa-41545	28	16	2012	2012	NUM
cjfa-41545	28	17	;	;	PUNCT
cjfa-41545	28	18	ramiah	ramiah	NOUN
cjfa-41545	28	19	,	,	PUNCT
cjfa-41545	28	20	martin	martin	PROPN
cjfa-41545	28	21	&	&	CCONJ
cjfa-41545	28	22	moosa	moosa	PROPN
cjfa-41545	28	23	,	,	PUNCT
cjfa-41545	28	24	2013	2013	NUM
cjfa-41545	28	25	)	)	PUNCT
cjfa-41545	28	26	which	which	PRON
cjfa-41545	28	27	have	have	VERB
cjfa-41545	28	28	an	an	DET
cjfa-41545	28	29	established	establish	VERB
cjfa-41545	28	30	legal	legal	ADJ
cjfa-41545	28	31	and	and	CCONJ
cjfa-41545	28	32	institutional	institutional	ADJ
cjfa-41545	28	33	framework	framework	NOUN
cjfa-41545	28	34	for	for	ADP
cjfa-41545	28	35	disclosing	disclose	VERB
cjfa-41545	28	36	environmental	environmental	ADJ
cjfa-41545	28	37	and	and	CCONJ
cjfa-41545	28	38	emission	emission	NOUN
cjfa-41545	28	39	data	datum	NOUN
cjfa-41545	28	40	.	.	PUNCT
cjfa-41545	29	1	however	however	ADV
cjfa-41545	29	2	,	,	PUNCT
cjfa-41545	29	3	this	this	DET
cjfa-41545	29	4	area	area	NOUN
cjfa-41545	29	5	is	be	AUX
cjfa-41545	29	6	underexplored	underexplore	VERB
cjfa-41545	29	7	with	with	ADP
cjfa-41545	29	8	respect	respect	NOUN
cjfa-41545	29	9	to	to	ADP
cjfa-41545	29	10	the	the	DET
cjfa-41545	29	11	emerging	emerge	VERB
cjfa-41545	29	12	countries	country	NOUN
cjfa-41545	29	13	like	like	ADP
cjfa-41545	29	14	india	india	PROPN
cjfa-41545	29	15	(	(	PUNCT
cjfa-41545	29	16	aifuwa	aifuwa	PROPN
cjfa-41545	29	17	,	,	PUNCT
cjfa-41545	29	18	2020	2020	NUM
cjfa-41545	29	19	)	)	PUNCT
cjfa-41545	29	20	.	.	PUNCT
cjfa-41545	30	1	in	in	ADP
cjfa-41545	30	2	the	the	DET
cjfa-41545	30	3	given	give	VERB
cjfa-41545	30	4	context	context	NOUN
cjfa-41545	30	5	,	,	PUNCT
cjfa-41545	30	6	present	present	ADJ
cjfa-41545	30	7	study	study	NOUN
cjfa-41545	30	8	attempts	attempt	VERB
cjfa-41545	30	9	to	to	PART
cjfa-41545	30	10	provide	provide	VERB
cjfa-41545	30	11	comprehensive	comprehensive	ADJ
cjfa-41545	30	12	examination	examination	NOUN
cjfa-41545	30	13	of	of	ADP
cjfa-41545	30	14	the	the	DET
cjfa-41545	30	15	association	association	NOUN
cjfa-41545	30	16	between	between	ADP
cjfa-41545	30	17	market	market	NOUN
cjfa-41545	30	18	value	value	NOUN
cjfa-41545	30	19	of	of	ADP
cjfa-41545	30	20	firm	firm	NOUN
cjfa-41545	30	21	and	and	CCONJ
cjfa-41545	30	22	the	the	DET
cjfa-41545	30	23	level	level	NOUN
cjfa-41545	30	24	of	of	ADP
cjfa-41545	30	25	car	car	NOUN
cjfa-41545	30	26	examining	examine	VERB
cjfa-41545	30	27	the	the	DET
cjfa-41545	30	28	relation	relation	NOUN
cjfa-41545	30	29	between	between	ADP
cjfa-41545	30	30	market	market	NOUN
cjfa-41545	30	31	value	value	NOUN
cjfa-41545	30	32	and	and	CCONJ
cjfa-41545	30	33	co2	co2	NOUN
cjfa-41545	30	34	emission	emission	NOUN
cjfa-41545	30	35	…	…	PUNCT
cjfa-41545	30	36	1111	1111	NUM
cjfa-41545	30	37	bon	bon	NOUN
cjfa-41545	30	38	discharge	discharge	NOUN
cjfa-41545	30	39	.	.	PUNCT
cjfa-41545	31	1	shareholders	shareholder	NOUN
cjfa-41545	31	2	use	use	VERB
cjfa-41545	31	3	the	the	DET
cjfa-41545	31	4	disclosed	disclose	VERB
cjfa-41545	31	5	financial	financial	ADJ
cjfa-41545	31	6	and	and	CCONJ
cjfa-41545	31	7	non	non	ADJ
cjfa-41545	31	8	-	-	ADJ
cjfa-41545	31	9	financial	financial	ADJ
cjfa-41545	31	10	data	datum	NOUN
cjfa-41545	31	11	of	of	ADP
cjfa-41545	31	12	the	the	DET
cjfa-41545	31	13	company	company	NOUN
cjfa-41545	31	14	to	to	PART
cjfa-41545	31	15	value	value	VERB
cjfa-41545	31	16	its	its	PRON
cjfa-41545	31	17	market	market	NOUN
cjfa-41545	31	18	performance	performance	NOUN
cjfa-41545	31	19	and	and	CCONJ
cjfa-41545	31	20	these	these	DET
cjfa-41545	31	21	disclosures	disclosure	NOUN
cjfa-41545	31	22	can	can	AUX
cjfa-41545	31	23	lower	lower	VERB
cjfa-41545	31	24	the	the	DET
cjfa-41545	31	25	asymmetry	asymmetry	NOUN
cjfa-41545	31	26	of	of	ADP
cjfa-41545	31	27	information	information	NOUN
cjfa-41545	31	28	between	between	ADP
cjfa-41545	31	29	investors	investor	NOUN
cjfa-41545	31	30	and	and	CCONJ
cjfa-41545	31	31	managers	manager	NOUN
cjfa-41545	31	32	.	.	PUNCT
cjfa-41545	32	1	further	far	ADV
cjfa-41545	32	2	,	,	PUNCT
cjfa-41545	32	3	it	it	PRON
cjfa-41545	32	4	eases	ease	VERB
cjfa-41545	32	5	the	the	DET
cjfa-41545	32	6	forecasting	forecasting	NOUN
cjfa-41545	32	7	of	of	ADP
cjfa-41545	32	8	stock	stock	NOUN
cjfa-41545	32	9	returns	return	NOUN
cjfa-41545	32	10	and	and	CCONJ
cjfa-41545	32	11	reduces	reduce	VERB
cjfa-41545	32	12	the	the	DET
cjfa-41545	32	13	risk	risk	NOUN
cjfa-41545	32	14	and	and	CCONJ
cjfa-41545	32	15	uncertainty	uncertainty	NOUN
cjfa-41545	32	16	(	(	PUNCT
cjfa-41545	32	17	poshakwale	poshakwale	NOUN
cjfa-41545	32	18	&	&	CCONJ
cjfa-41545	32	19	courtis	courtis	PROPN
cjfa-41545	32	20	,	,	PUNCT
cjfa-41545	32	21	2005	2005	NUM
cjfa-41545	32	22	)	)	PUNCT
cjfa-41545	32	23	.	.	PUNCT
cjfa-41545	33	1	present	present	ADJ
cjfa-41545	33	2	study	study	NOUN
cjfa-41545	33	3	uses	use	VERB
cjfa-41545	33	4	market	market	NOUN
cjfa-41545	33	5	-	-	PUNCT
cjfa-41545	33	6	to	to	ADP
cjfa-41545	33	7	-	-	PUNCT
cjfa-41545	33	8	book	book	NOUN
cjfa-41545	33	9	value	value	NOUN
cjfa-41545	33	10	(	(	PUNCT
cjfa-41545	33	11	mbv	mbv	PROPN
cjfa-41545	33	12	)	)	PUNCT
cjfa-41545	33	13	and	and	CCONJ
cjfa-41545	33	14	tobin	tobin	PROPN
cjfa-41545	33	15	’s	’s	PART
cjfa-41545	33	16	q	q	X
cjfa-41545	33	17	(	(	PUNCT
cjfa-41545	33	18	tq	tq	NOUN
cjfa-41545	33	19	)	)	PUNCT
cjfa-41545	33	20	ratio	ratio	NOUN
cjfa-41545	33	21	to	to	PART
cjfa-41545	33	22	measure	measure	VERB
cjfa-41545	33	23	the	the	DET
cjfa-41545	33	24	market	market	NOUN
cjfa-41545	33	25	value	value	NOUN
cjfa-41545	33	26	of	of	ADP
cjfa-41545	33	27	the	the	DET
cjfa-41545	33	28	firm	firm	NOUN
cjfa-41545	33	29	whereas	whereas	SCONJ
cjfa-41545	33	30	co2	co2	NOUN
cjfa-41545	33	31	emission	emission	NOUN
cjfa-41545	33	32	data	datum	NOUN
cjfa-41545	33	33	has	have	AUX
cjfa-41545	33	34	been	be	AUX
cjfa-41545	33	35	considered	consider	VERB
cjfa-41545	33	36	as	as	ADP
cjfa-41545	33	37	explanatory	explanatory	ADJ
cjfa-41545	33	38	factor	factor	NOUN
cjfa-41545	33	39	.	.	PUNCT
cjfa-41545	34	1	besides	besides	SCONJ
cjfa-41545	34	2	,	,	PUNCT
cjfa-41545	34	3	firm	firm	ADJ
cjfa-41545	34	4	-	-	PUNCT
cjfa-41545	34	5	specific	specific	ADJ
cjfa-41545	34	6	control	control	NOUN
cjfa-41545	34	7	variables	variable	NOUN
cjfa-41545	34	8	are	be	AUX
cjfa-41545	34	9	also	also	ADV
cjfa-41545	34	10	adopted	adopt	VERB
cjfa-41545	34	11	for	for	ADP
cjfa-41545	34	12	comprehensive	comprehensive	ADJ
cjfa-41545	34	13	results	result	NOUN
cjfa-41545	34	14	.	.	PUNCT
cjfa-41545	35	1	the	the	DET
cjfa-41545	35	2	outcomes	outcome	NOUN
cjfa-41545	35	3	of	of	ADP
cjfa-41545	35	4	research	research	NOUN
cjfa-41545	35	5	indicate	indicate	VERB
cjfa-41545	35	6	negative	negative	ADJ
cjfa-41545	35	7	and	and	CCONJ
cjfa-41545	35	8	significant	significant	ADJ
cjfa-41545	35	9	impact	impact	NOUN
cjfa-41545	35	10	of	of	ADP
cjfa-41545	35	11	carbon	carbon	NOUN
cjfa-41545	35	12	emission	emission	NOUN
cjfa-41545	35	13	on	on	ADP
cjfa-41545	35	14	both	both	DET
cjfa-41545	35	15	measures	measure	NOUN
cjfa-41545	35	16	of	of	ADP
cjfa-41545	35	17	market	market	NOUN
cjfa-41545	35	18	value	value	NOUN
cjfa-41545	35	19	of	of	ADP
cjfa-41545	35	20	the	the	DET
cjfa-41545	35	21	selected	select	VERB
cjfa-41545	35	22	companies	company	NOUN
cjfa-41545	35	23	.	.	PUNCT
cjfa-41545	36	1	further	far	ADV
cjfa-41545	36	2	,	,	PUNCT
cjfa-41545	36	3	these	these	DET
cjfa-41545	36	4	results	result	NOUN
cjfa-41545	36	5	are	be	AUX
cjfa-41545	36	6	important	important	ADJ
cjfa-41545	36	7	as	as	SCONJ
cjfa-41545	36	8	they	they	PRON
cjfa-41545	36	9	prove	prove	VERB
cjfa-41545	36	10	that	that	SCONJ
cjfa-41545	36	11	participants	participant	NOUN
cjfa-41545	36	12	of	of	ADP
cjfa-41545	36	13	capital	capital	NOUN
cjfa-41545	36	14	market	market	NOUN
cjfa-41545	36	15	consider	consider	VERB
cjfa-41545	36	16	pollution	pollution	NOUN
cjfa-41545	36	17	disclosure	disclosure	NOUN
cjfa-41545	36	18	as	as	ADP
cjfa-41545	36	19	vital	vital	ADJ
cjfa-41545	36	20	information	information	NOUN
cjfa-41545	36	21	even	even	ADV
cjfa-41545	36	22	in	in	ADP
cjfa-41545	36	23	developing	develop	VERB
cjfa-41545	36	24	countries	country	NOUN
cjfa-41545	36	25	like	like	ADP
cjfa-41545	36	26	india	india	PROPN
cjfa-41545	36	27	which	which	PRON
cjfa-41545	36	28	are	be	AUX
cjfa-41545	36	29	not	not	PART
cjfa-41545	36	30	obliged	oblige	VERB
cjfa-41545	36	31	to	to	PART
cjfa-41545	36	32	reduce	reduce	VERB
cjfa-41545	36	33	co2	co2	NOUN
cjfa-41545	36	34	discharge	discharge	NOUN
cjfa-41545	36	35	.	.	PUNCT
cjfa-41545	37	1	the	the	DET
cjfa-41545	37	2	current	current	ADJ
cjfa-41545	37	3	investigation	investigation	NOUN
cjfa-41545	37	4	adds	add	VERB
cjfa-41545	37	5	value	value	NOUN
cjfa-41545	37	6	to	to	ADP
cjfa-41545	37	7	the	the	DET
cjfa-41545	37	8	extant	extant	ADJ
cjfa-41545	37	9	research	research	NOUN
cjfa-41545	37	10	in	in	ADP
cjfa-41545	37	11	three	three	NUM
cjfa-41545	37	12	major	major	ADJ
cjfa-41545	37	13	ways	way	NOUN
cjfa-41545	37	14	.	.	PUNCT
cjfa-41545	38	1	first	first	ADV
cjfa-41545	38	2	,	,	PUNCT
cjfa-41545	38	3	the	the	DET
cjfa-41545	38	4	present	present	ADJ
cjfa-41545	38	5	study	study	NOUN
cjfa-41545	38	6	examines	examine	VERB
cjfa-41545	38	7	the	the	DET
cjfa-41545	38	8	issue	issue	NOUN
cjfa-41545	38	9	in	in	ADP
cjfa-41545	38	10	the	the	DET
cjfa-41545	38	11	indian	indian	ADJ
cjfa-41545	38	12	context	context	NOUN
cjfa-41545	38	13	which	which	PRON
cjfa-41545	38	14	is	be	AUX
cjfa-41545	38	15	considered	consider	VERB
cjfa-41545	38	16	to	to	PART
cjfa-41545	38	17	be	be	AUX
cjfa-41545	38	18	one	one	NUM
cjfa-41545	38	19	of	of	ADP
cjfa-41545	38	20	the	the	DET
cjfa-41545	38	21	fastest	fast	ADJ
cjfa-41545	38	22	growing	grow	VERB
cjfa-41545	38	23	economies	economy	NOUN
cjfa-41545	38	24	and	and	CCONJ
cjfa-41545	38	25	also	also	ADV
cjfa-41545	38	26	holds	hold	VERB
cjfa-41545	38	27	the	the	DET
cjfa-41545	38	28	fourth	fourth	ADJ
cjfa-41545	38	29	position	position	NOUN
cjfa-41545	38	30	in	in	ADP
cjfa-41545	38	31	the	the	DET
cjfa-41545	38	32	global	global	ADJ
cjfa-41545	38	33	co2	co2	NOUN
cjfa-41545	38	34	emission	emission	NOUN
cjfa-41545	38	35	(	(	PUNCT
cjfa-41545	38	36	kumar	kumar	PROPN
cjfa-41545	38	37	&	&	CCONJ
cjfa-41545	38	38	firoz	firoz	PROPN
cjfa-41545	38	39	,	,	PUNCT
cjfa-41545	38	40	2018	2018	NUM
cjfa-41545	38	41	)	)	PUNCT
cjfa-41545	38	42	.	.	PUNCT
cjfa-41545	39	1	further	far	ADV
cjfa-41545	39	2	,	,	PUNCT
cjfa-41545	39	3	developed	develop	VERB
cjfa-41545	39	4	and	and	CCONJ
cjfa-41545	39	5	emerging	emerge	VERB
cjfa-41545	39	6	countries	country	NOUN
cjfa-41545	39	7	have	have	VERB
cjfa-41545	39	8	significant	significant	ADJ
cjfa-41545	39	9	structural	structural	ADJ
cjfa-41545	39	10	differences	difference	NOUN
cjfa-41545	39	11	and	and	CCONJ
cjfa-41545	39	12	therefore	therefore	ADV
cjfa-41545	39	13	,	,	PUNCT
cjfa-41545	39	14	the	the	DET
cjfa-41545	39	15	research	research	NOUN
cjfa-41545	39	16	outcome	outcome	NOUN
cjfa-41545	39	17	of	of	ADP
cjfa-41545	39	18	the	the	DET
cjfa-41545	39	19	developed	develop	VERB
cjfa-41545	39	20	countries	country	NOUN
cjfa-41545	39	21	needs	needs	AUX
cjfa-41545	39	22	further	far	ADV
cjfa-41545	39	23	probing	probe	VERB
cjfa-41545	39	24	before	before	ADP
cjfa-41545	39	25	applying	apply	VERB
cjfa-41545	39	26	to	to	ADP
cjfa-41545	39	27	developing	develop	VERB
cjfa-41545	39	28	nations	nation	NOUN
cjfa-41545	39	29	.	.	PUNCT
cjfa-41545	40	1	secondly	secondly	ADV
cjfa-41545	40	2	,	,	PUNCT
cjfa-41545	40	3	the	the	DET
cjfa-41545	40	4	study	study	NOUN
cjfa-41545	40	5	is	be	AUX
cjfa-41545	40	6	based	base	VERB
cjfa-41545	40	7	on	on	ADP
cjfa-41545	40	8	longitudinal	longitudinal	ADJ
cjfa-41545	40	9	data	datum	NOUN
cjfa-41545	40	10	of	of	ADP
cjfa-41545	40	11	seven	seven	NUM
cjfa-41545	40	12	years	year	NOUN
cjfa-41545	40	13	(	(	PUNCT
cjfa-41545	40	14	2013–2019	2013–2019	NUM
cjfa-41545	40	15	)	)	PUNCT
cjfa-41545	40	16	considering	consider	VERB
cjfa-41545	40	17	the	the	DET
cjfa-41545	40	18	phase	phase	NOUN
cjfa-41545	40	19	-	-	PUNCT
cjfa-41545	40	20	ii	ii	NOUN
cjfa-41545	40	21	of	of	ADP
cjfa-41545	40	22	kyoto	kyoto	PROPN
cjfa-41545	40	23	protocol	protocol	PROPN
cjfa-41545	40	24	instead	instead	ADV
cjfa-41545	40	25	of	of	ADP
cjfa-41545	40	26	cross	cross	ADJ
cjfa-41545	40	27	-	-	ADJ
cjfa-41545	40	28	sectional	sectional	ADJ
cjfa-41545	40	29	data	datum	NOUN
cjfa-41545	40	30	which	which	PRON
cjfa-41545	40	31	provides	provide	VERB
cjfa-41545	40	32	more	more	ADV
cjfa-41545	40	33	robust	robust	ADJ
cjfa-41545	40	34	and	and	CCONJ
cjfa-41545	40	35	reliable	reliable	ADJ
cjfa-41545	40	36	results	result	NOUN
cjfa-41545	40	37	.	.	PUNCT
cjfa-41545	41	1	third	third	ADV
cjfa-41545	41	2	,	,	PUNCT
cjfa-41545	41	3	the	the	DET
cjfa-41545	41	4	robustness	robustness	NOUN
cjfa-41545	41	5	of	of	ADP
cjfa-41545	41	6	results	result	NOUN
cjfa-41545	41	7	has	have	AUX
cjfa-41545	41	8	been	be	AUX
cjfa-41545	41	9	further	far	ADV
cjfa-41545	41	10	examined	examine	VERB
cjfa-41545	41	11	by	by	ADP
cjfa-41545	41	12	using	use	VERB
cjfa-41545	41	13	generalised	generalised	ADJ
cjfa-41545	41	14	method	method	NOUN
cjfa-41545	41	15	of	of	ADP
cjfa-41545	41	16	moments	moment	NOUN
cjfa-41545	41	17	(	(	PUNCT
cjfa-41545	41	18	gmm	gmm	NOUN
cjfa-41545	41	19	)	)	PUNCT
cjfa-41545	41	20	for	for	ADP
cjfa-41545	41	21	reliability	reliability	NOUN
cjfa-41545	41	22	and	and	CCONJ
cjfa-41545	41	23	validity	validity	NOUN
cjfa-41545	41	24	.	.	PUNCT
cjfa-41545	42	1	research	research	NOUN
cjfa-41545	42	2	methodology	methodology	NOUN
cjfa-41545	42	3	and	and	CCONJ
cjfa-41545	42	4	the	the	DET
cjfa-41545	42	5	course	course	NOUN
cjfa-41545	42	6	of	of	ADP
cjfa-41545	42	7	research	research	NOUN
cjfa-41545	42	8	processresearch	processresearch	NOUN
cjfa-41545	42	9	methodology	methodology	NOUN
cjfa-41545	42	10	and	and	CCONJ
cjfa-41545	42	11	the	the	DET
cjfa-41545	42	12	course	course	NOUN
cjfa-41545	42	13	of	of	ADP
cjfa-41545	42	14	research	research	NOUN
cjfa-41545	42	15	process	process	NOUN
cjfa-41545	42	16	present	present	ADJ
cjfa-41545	42	17	research	research	NOUN
cjfa-41545	42	18	is	be	AUX
cjfa-41545	42	19	aimed	aim	VERB
cjfa-41545	42	20	to	to	PART
cjfa-41545	42	21	examine	examine	VERB
cjfa-41545	42	22	the	the	DET
cjfa-41545	42	23	relation	relation	NOUN
cjfa-41545	42	24	between	between	ADP
cjfa-41545	42	25	and	and	CCONJ
cjfa-41545	42	26	the	the	DET
cjfa-41545	42	27	effect	effect	NOUN
cjfa-41545	42	28	of	of	ADP
cjfa-41545	42	29	co2	co2	NOUN
cjfa-41545	42	30	emission	emission	NOUN
cjfa-41545	42	31	on	on	ADP
cjfa-41545	42	32	market	market	NOUN
cjfa-41545	42	33	value	value	NOUN
cjfa-41545	42	34	of	of	ADP
cjfa-41545	42	35	the	the	DET
cjfa-41545	42	36	indian	indian	ADJ
cjfa-41545	42	37	companies	company	NOUN
cjfa-41545	42	38	.	.	PUNCT
cjfa-41545	43	1	like	like	ADP
cjfa-41545	43	2	other	other	ADJ
cjfa-41545	43	3	emerging	emerge	VERB
cjfa-41545	43	4	economies	economy	NOUN
cjfa-41545	43	5	,	,	PUNCT
cjfa-41545	43	6	environmental	environmental	ADJ
cjfa-41545	43	7	reporting	reporting	NOUN
cjfa-41545	43	8	including	include	VERB
cjfa-41545	43	9	carbon	carbon	NOUN
cjfa-41545	43	10	emission	emission	NOUN
cjfa-41545	43	11	is	be	AUX
cjfa-41545	43	12	not	not	PART
cjfa-41545	43	13	compulsory	compulsory	ADJ
cjfa-41545	43	14	in	in	ADP
cjfa-41545	43	15	india	india	PROPN
cjfa-41545	43	16	and	and	CCONJ
cjfa-41545	43	17	therefore	therefore	ADV
cjfa-41545	43	18	the	the	DET
cjfa-41545	43	19	sample	sample	NOUN
cjfa-41545	43	20	companies	company	NOUN
cjfa-41545	43	21	are	be	AUX
cjfa-41545	43	22	selected	select	VERB
cjfa-41545	43	23	from	from	ADP
cjfa-41545	43	24	the	the	DET
cjfa-41545	43	25	annual	annual	ADJ
cjfa-41545	43	26	report	report	NOUN
cjfa-41545	43	27	of	of	ADP
cjfa-41545	43	28	carbon	carbon	NOUN
cjfa-41545	43	29	disclosure	disclosure	NOUN
cjfa-41545	43	30	project	project	NOUN
cjfa-41545	43	31	(	(	PUNCT
cjfa-41545	43	32	cdp	cdp	NOUN
cjfa-41545	43	33	)	)	PUNCT
cjfa-41545	43	34	annual	annual	ADJ
cjfa-41545	43	35	reports	report	NOUN
cjfa-41545	43	36	.	.	PUNCT
cjfa-41545	44	1	financial	financial	ADJ
cjfa-41545	44	2	and	and	CCONJ
cjfa-41545	44	3	other	other	ADJ
cjfa-41545	44	4	data	datum	NOUN
cjfa-41545	44	5	has	have	AUX
cjfa-41545	44	6	been	be	AUX
cjfa-41545	44	7	collected	collect	VERB
cjfa-41545	44	8	for	for	ADP
cjfa-41545	44	9	a	a	DET
cjfa-41545	44	10	reference	reference	NOUN
cjfa-41545	44	11	period	period	NOUN
cjfa-41545	44	12	of	of	ADP
cjfa-41545	44	13	7	7	NUM
cjfa-41545	44	14	years	year	NOUN
cjfa-41545	44	15	(	(	PUNCT
cjfa-41545	44	16	2013–2019	2013–2019	NUM
cjfa-41545	44	17	)	)	PUNCT
cjfa-41545	44	18	considering	consider	VERB
cjfa-41545	44	19	the	the	DET
cjfa-41545	44	20	second	second	ADJ
cjfa-41545	44	21	phase	phase	NOUN
cjfa-41545	44	22	of	of	ADP
cjfa-41545	44	23	the	the	DET
cjfa-41545	44	24	kyoto	kyoto	PROPN
cjfa-41545	44	25	protocol	protocol	NOUN
cjfa-41545	44	26	.	.	PUNCT
cjfa-41545	45	1	the	the	DET
cjfa-41545	45	2	study	study	NOUN
cjfa-41545	45	3	uses	use	VERB
cjfa-41545	45	4	tobin	tobin	PROPN
cjfa-41545	45	5	’s	’s	PART
cjfa-41545	45	6	q	q	PROPN
cjfa-41545	45	7	and	and	CCONJ
cjfa-41545	45	8	mbv	mbv	PROPN
cjfa-41545	45	9	ratio	ratio	NOUN
cjfa-41545	45	10	to	to	PART
cjfa-41545	45	11	measure	measure	VERB
cjfa-41545	45	12	the	the	DET
cjfa-41545	45	13	market	market	NOUN
cjfa-41545	45	14	value	value	NOUN
cjfa-41545	45	15	whereas	whereas	SCONJ
cjfa-41545	45	16	log	log	NOUN
cjfa-41545	45	17	of	of	ADP
cjfa-41545	45	18	co2	co2	NOUN
cjfa-41545	45	19	emission	emission	NOUN
cjfa-41545	45	20	as	as	ADP
cjfa-41545	45	21	independent	independent	ADJ
cjfa-41545	45	22	vari	vari	PROPN
cjfa-41545	45	23	rajesh	rajesh	PROPN
cjfa-41545	45	24	desai	desai	PROPN
cjfa-41545	45	25	,	,	PUNCT
cjfa-41545	45	26	avani	avani	ADJ
cjfa-41545	45	27	raval1212	raval1212	PROPN
cjfa-41545	45	28	able	able	ADJ
cjfa-41545	45	29	.	.	PUNCT
cjfa-41545	46	1	using	use	VERB
cjfa-41545	46	2	multiple	multiple	ADJ
cjfa-41545	46	3	and	and	CCONJ
cjfa-41545	46	4	gmm	gmm	AUX
cjfa-41545	46	5	regression	regression	VERB
cjfa-41545	46	6	analysis	analysis	NOUN
cjfa-41545	46	7	,	,	PUNCT
cjfa-41545	46	8	the	the	DET
cjfa-41545	46	9	study	study	NOUN
cjfa-41545	46	10	concluded	conclude	VERB
cjfa-41545	46	11	significant	significant	ADJ
cjfa-41545	46	12	negative	negative	ADJ
cjfa-41545	46	13	effect	effect	NOUN
cjfa-41545	46	14	of	of	ADP
cjfa-41545	46	15	emission	emission	NOUN
cjfa-41545	46	16	on	on	ADP
cjfa-41545	46	17	firm	firm	ADJ
cjfa-41545	46	18	value	value	NOUN
cjfa-41545	46	19	.	.	PUNCT
cjfa-41545	47	1	review	review	NOUN
cjfa-41545	47	2	of	of	ADP
cjfa-41545	47	3	literature	literature	NOUN
cjfa-41545	47	4	and	and	CCONJ
cjfa-41545	47	5	hypothesis	hypothesis	NOUN
cjfa-41545	47	6	formulationreview	formulationreview	NOUN
cjfa-41545	47	7	of	of	ADP
cjfa-41545	47	8	literature	literature	NOUN
cjfa-41545	47	9	and	and	CCONJ
cjfa-41545	47	10	hypothesis	hypothesis	NOUN
cjfa-41545	47	11	formulation	formulation	NOUN
cjfa-41545	47	12	environmental	environmental	ADJ
cjfa-41545	47	13	disclosure	disclosure	NOUN
cjfa-41545	47	14	theoriesenvironmental	theoriesenvironmental	PROPN
cjfa-41545	47	15	disclosure	disclosure	NOUN
cjfa-41545	47	16	theories	theory	NOUN
cjfa-41545	47	17	environmental	environmental	ADJ
cjfa-41545	47	18	disclosures	disclosure	NOUN
cjfa-41545	47	19	provide	provide	VERB
cjfa-41545	47	20	vital	vital	ADJ
cjfa-41545	47	21	information	information	NOUN
cjfa-41545	47	22	for	for	ADP
cjfa-41545	47	23	signalling	signal	VERB
cjfa-41545	47	24	corporate	corporate	ADJ
cjfa-41545	47	25	performance	performance	NOUN
cjfa-41545	47	26	and	and	CCONJ
cjfa-41545	47	27	attracting	attract	VERB
cjfa-41545	47	28	funds	fund	NOUN
cjfa-41545	47	29	as	as	ADV
cjfa-41545	47	30	well	well	ADV
cjfa-41545	47	31	as	as	ADP
cjfa-41545	47	32	to	to	PART
cjfa-41545	47	33	improve	improve	VERB
cjfa-41545	47	34	goodwill	goodwill	NOUN
cjfa-41545	47	35	(	(	PUNCT
cjfa-41545	47	36	verrecchia	verrecchia	VERB
cjfa-41545	47	37	,	,	PUNCT
cjfa-41545	47	38	1983	1983	NUM
cjfa-41545	47	39	)	)	PUNCT
cjfa-41545	47	40	.	.	PUNCT
cjfa-41545	48	1	corporate	corporate	ADJ
cjfa-41545	48	2	environmental	environmental	ADJ
cjfa-41545	48	3	disclosures	disclosure	NOUN
cjfa-41545	48	4	are	be	AUX
cjfa-41545	48	5	largely	largely	ADV
cjfa-41545	48	6	governed	govern	VERB
cjfa-41545	48	7	by	by	ADP
cjfa-41545	48	8	two	two	NUM
cjfa-41545	48	9	theories	theory	NOUN
cjfa-41545	48	10	named	name	VERB
cjfa-41545	48	11	as	as	ADP
cjfa-41545	48	12	‘	'	PUNCT
cjfa-41545	48	13	voluntary	voluntary	ADJ
cjfa-41545	48	14	disclosure	disclosure	NOUN
cjfa-41545	48	15	’	'	PUNCT
cjfa-41545	48	16	(	(	PUNCT
cjfa-41545	48	17	luo	luo	PROPN
cjfa-41545	48	18	&	&	CCONJ
cjfa-41545	48	19	tang	tang	PROPN
cjfa-41545	48	20	,	,	PUNCT
cjfa-41545	48	21	2014	2014	NUM
cjfa-41545	48	22	)	)	PUNCT
cjfa-41545	48	23	and	and	CCONJ
cjfa-41545	48	24	‘	'	PUNCT
cjfa-41545	48	25	legitimacy	legitimacy	NOUN
cjfa-41545	48	26	theory	theory	NOUN
cjfa-41545	48	27	’	'	PUNCT
cjfa-41545	48	28	(	(	PUNCT
cjfa-41545	48	29	gray	gray	ADJ
cjfa-41545	48	30	,	,	PUNCT
cjfa-41545	48	31	kouhy	kouhy	PROPN
cjfa-41545	48	32	&	&	CCONJ
cjfa-41545	48	33	lavers	laver	NOUN
cjfa-41545	48	34	,	,	PUNCT
cjfa-41545	48	35	1995	1995	NUM
cjfa-41545	48	36	)	)	PUNCT
cjfa-41545	48	37	.	.	PUNCT
cjfa-41545	49	1	voluntary	voluntary	ADJ
cjfa-41545	49	2	disclosure	disclosure	NOUN
cjfa-41545	49	3	theory	theory	NOUN
cjfa-41545	49	4	depicts	depict	VERB
cjfa-41545	49	5	that	that	SCONJ
cjfa-41545	49	6	firms	firm	NOUN
cjfa-41545	49	7	with	with	ADP
cjfa-41545	49	8	lower	low	ADJ
cjfa-41545	49	9	level	level	NOUN
cjfa-41545	49	10	of	of	ADP
cjfa-41545	49	11	co2	co2	NOUN
cjfa-41545	49	12	emission	emission	NOUN
cjfa-41545	49	13	will	will	AUX
cjfa-41545	49	14	be	be	AUX
cjfa-41545	49	15	motivated	motivate	VERB
cjfa-41545	49	16	to	to	PART
cjfa-41545	49	17	disclose	disclose	VERB
cjfa-41545	49	18	the	the	DET
cjfa-41545	49	19	same	same	ADJ
cjfa-41545	49	20	as	as	SCONJ
cjfa-41545	49	21	it	it	PRON
cjfa-41545	49	22	enhances	enhance	VERB
cjfa-41545	49	23	their	their	PRON
cjfa-41545	49	24	goodwill	goodwill	NOUN
cjfa-41545	49	25	and	and	CCONJ
cjfa-41545	49	26	the	the	DET
cjfa-41545	49	27	competitive	competitive	ADJ
cjfa-41545	49	28	advantage	advantage	NOUN
cjfa-41545	49	29	over	over	ADP
cjfa-41545	49	30	other	other	ADJ
cjfa-41545	49	31	companies	company	NOUN
cjfa-41545	49	32	(	(	PUNCT
cjfa-41545	49	33	clarkson	clarkson	PROPN
cjfa-41545	49	34	,	,	PUNCT
cjfa-41545	49	35	overell	overell	PROPN
cjfa-41545	49	36	&	&	CCONJ
cjfa-41545	49	37	chapple	chapple	PROPN
cjfa-41545	49	38	,	,	PUNCT
cjfa-41545	49	39	2011	2011	NUM
cjfa-41545	49	40	)	)	PUNCT
cjfa-41545	49	41	.	.	PUNCT
cjfa-41545	50	1	on	on	ADP
cjfa-41545	50	2	the	the	DET
cjfa-41545	50	3	contrary	contrary	NOUN
cjfa-41545	50	4	,	,	PUNCT
cjfa-41545	50	5	companies	company	NOUN
cjfa-41545	50	6	with	with	ADP
cjfa-41545	50	7	high	high	ADJ
cjfa-41545	50	8	carbon	carbon	NOUN
cjfa-41545	50	9	emission	emission	NOUN
cjfa-41545	50	10	inclined	incline	VERB
cjfa-41545	50	11	to	to	PART
cjfa-41545	50	12	avoid	avoid	VERB
cjfa-41545	50	13	disclosing	disclose	VERB
cjfa-41545	50	14	such	such	ADJ
cjfa-41545	50	15	information	information	NOUN
cjfa-41545	50	16	and	and	CCONJ
cjfa-41545	50	17	continue	continue	VERB
cjfa-41545	50	18	themselves	themselves	PRON
cjfa-41545	50	19	as	as	ADP
cjfa-41545	50	20	average	average	ADJ
cjfa-41545	50	21	performers	performer	NOUN
cjfa-41545	50	22	(	(	PUNCT
cjfa-41545	50	23	giannarakis	giannarakis	PROPN
cjfa-41545	50	24	,	,	PUNCT
cjfa-41545	50	25	konteos	konteo	NOUN
cjfa-41545	50	26	,	,	PUNCT
cjfa-41545	50	27	sariannidis	sariannidis	PROPN
cjfa-41545	50	28	&	&	CCONJ
cjfa-41545	50	29	chaitidis	chaitidis	PROPN
cjfa-41545	50	30	,	,	PUNCT
cjfa-41545	50	31	2017	2017	NUM
cjfa-41545	50	32	)	)	PUNCT
cjfa-41545	50	33	.	.	PUNCT
cjfa-41545	51	1	legitimacy	legitimacy	NOUN
cjfa-41545	51	2	theory	theory	NOUN
cjfa-41545	51	3	is	be	AUX
cjfa-41545	51	4	built	build	VERB
cjfa-41545	51	5	upon	upon	SCONJ
cjfa-41545	51	6	the	the	DET
cjfa-41545	51	7	concept	concept	NOUN
cjfa-41545	51	8	of	of	ADP
cjfa-41545	51	9	‘	'	PUNCT
cjfa-41545	51	10	corporate	corporate	ADJ
cjfa-41545	51	11	citizenship	citizenship	NOUN
cjfa-41545	51	12	’	'	PUNCT
cjfa-41545	51	13	,	,	PUNCT
cjfa-41545	51	14	wherein	wherein	SCONJ
cjfa-41545	51	15	companies	company	NOUN
cjfa-41545	51	16	disclose	disclose	VERB
cjfa-41545	51	17	non	non	ADJ
cjfa-41545	51	18	-	-	ADJ
cjfa-41545	51	19	financial	financial	ADJ
cjfa-41545	51	20	information	information	NOUN
cjfa-41545	51	21	to	to	PART
cjfa-41545	51	22	legitimise	legitimise	VERB
cjfa-41545	51	23	their	their	PRON
cjfa-41545	51	24	activities	activity	NOUN
cjfa-41545	51	25	(	(	PUNCT
cjfa-41545	51	26	brammer	brammer	NOUN
cjfa-41545	51	27	&	&	CCONJ
cjfa-41545	51	28	pavelin	pavelin	PROPN
cjfa-41545	51	29	,	,	PUNCT
cjfa-41545	51	30	2006	2006	NUM
cjfa-41545	51	31	)	)	PUNCT
cjfa-41545	51	32	.	.	PUNCT
cjfa-41545	52	1	according	accord	VERB
cjfa-41545	52	2	to	to	ADP
cjfa-41545	52	3	this	this	DET
cjfa-41545	52	4	approach	approach	NOUN
cjfa-41545	52	5	,	,	PUNCT
cjfa-41545	52	6	companies	company	NOUN
cjfa-41545	52	7	with	with	ADP
cjfa-41545	52	8	high	high	ADJ
cjfa-41545	52	9	levels	level	NOUN
cjfa-41545	52	10	of	of	ADP
cjfa-41545	52	11	co2	co2	NOUN
cjfa-41545	52	12	discharge	discharge	NOUN
cjfa-41545	52	13	are	be	AUX
cjfa-41545	52	14	anticipated	anticipate	VERB
cjfa-41545	52	15	to	to	PART
cjfa-41545	52	16	reveal	reveal	VERB
cjfa-41545	52	17	more	more	ADJ
cjfa-41545	52	18	information	information	NOUN
cjfa-41545	52	19	to	to	PART
cjfa-41545	52	20	provoke	provoke	VERB
cjfa-41545	52	21	the	the	DET
cjfa-41545	52	22	increased	increase	VERB
cjfa-41545	52	23	risk	risk	NOUN
cjfa-41545	52	24	of	of	ADP
cjfa-41545	52	25	legality	legality	NOUN
cjfa-41545	52	26	and	and	CCONJ
cjfa-41545	52	27	eventually	eventually	ADV
cjfa-41545	52	28	change	change	VERB
cjfa-41545	52	29	the	the	DET
cjfa-41545	52	30	opinion	opinion	NOUN
cjfa-41545	52	31	of	of	ADP
cjfa-41545	52	32	stake	stake	NOUN
cjfa-41545	52	33	-	-	PUNCT
cjfa-41545	52	34	holders	holder	NOUN
cjfa-41545	52	35	by	by	ADP
cjfa-41545	52	36	educating	educate	VERB
cjfa-41545	52	37	and	and	CCONJ
cjfa-41545	52	38	informing	inform	VERB
cjfa-41545	52	39	them	they	PRON
cjfa-41545	52	40	about	about	ADP
cjfa-41545	52	41	the	the	DET
cjfa-41545	52	42	changes	change	NOUN
cjfa-41545	52	43	in	in	ADP
cjfa-41545	52	44	their	their	PRON
cjfa-41545	52	45	performance	performance	NOUN
cjfa-41545	52	46	and	and	CCONJ
cjfa-41545	52	47	these	these	DET
cjfa-41545	52	48	companies	company	NOUN
cjfa-41545	52	49	attempts	attempt	VERB
cjfa-41545	52	50	to	to	PART
cjfa-41545	52	51	highlight	highlight	VERB
cjfa-41545	52	52	other	other	ADJ
cjfa-41545	52	53	accomplishments	accomplishment	NOUN
cjfa-41545	52	54	related	relate	VERB
cjfa-41545	52	55	to	to	ADP
cjfa-41545	52	56	the	the	DET
cjfa-41545	52	57	social	social	ADJ
cjfa-41545	52	58	cause	cause	NOUN
cjfa-41545	52	59	.	.	PUNCT
cjfa-41545	53	1	review	review	NOUN
cjfa-41545	53	2	of	of	ADP
cjfa-41545	53	3	empirical	empirical	ADJ
cjfa-41545	53	4	studies	study	NOUN
cjfa-41545	53	5	and	and	CCONJ
cjfa-41545	53	6	development	development	NOUN
cjfa-41545	53	7	of	of	ADP
cjfa-41545	53	8	hypothesisreview	hypothesisreview	NOUN
cjfa-41545	53	9	of	of	ADP
cjfa-41545	53	10	empirical	empirical	ADJ
cjfa-41545	53	11	studies	study	NOUN
cjfa-41545	53	12	and	and	CCONJ
cjfa-41545	53	13	development	development	NOUN
cjfa-41545	53	14	of	of	ADP
cjfa-41545	53	15	hypothesis	hypothesis	NOUN
cjfa-41545	53	16	past	past	ADP
cjfa-41545	53	17	studies	study	NOUN
cjfa-41545	53	18	focusing	focus	VERB
cjfa-41545	53	19	on	on	ADP
cjfa-41545	53	20	co2	co2	NOUN
cjfa-41545	53	21	and	and	CCONJ
cjfa-41545	53	22	firm	firm	ADJ
cjfa-41545	53	23	performance	performance	NOUN
cjfa-41545	53	24	have	have	AUX
cjfa-41545	53	25	been	be	AUX
cjfa-41545	53	26	differentiated	differentiate	VERB
cjfa-41545	53	27	on	on	ADP
cjfa-41545	53	28	two	two	NUM
cjfa-41545	53	29	major	major	ADJ
cjfa-41545	53	30	themes	theme	NOUN
cjfa-41545	53	31	,	,	PUNCT
cjfa-41545	53	32	i.e.	i.e.	X
cjfa-41545	53	33	‘	'	PUNCT
cjfa-41545	53	34	win	win	NOUN
cjfa-41545	53	35	-	-	PUNCT
cjfa-41545	53	36	lose	lose	NOUN
cjfa-41545	53	37	’	'	PUNCT
cjfa-41545	53	38	and	and	CCONJ
cjfa-41545	53	39	‘	'	PUNCT
cjfa-41545	53	40	win	win	VERB
cjfa-41545	53	41	-	-	PUNCT
cjfa-41545	53	42	win	win	NOUN
cjfa-41545	53	43	’	'	PUNCT
cjfa-41545	53	44	(	(	PUNCT
cjfa-41545	53	45	boiral	boiral	ADJ
cjfa-41545	53	46	,	,	PUNCT
cjfa-41545	53	47	henri	henri	PROPN
cjfa-41545	53	48	&	&	CCONJ
cjfa-41545	53	49	talbot	talbot	PROPN
cjfa-41545	53	50	,	,	PUNCT
cjfa-41545	53	51	2012	2012	NUM
cjfa-41545	53	52	)	)	PUNCT
cjfa-41545	53	53	.	.	PUNCT
cjfa-41545	54	1	according	accord	VERB
cjfa-41545	54	2	to	to	ADP
cjfa-41545	54	3	the	the	DET
cjfa-41545	54	4	win	win	NOUN
cjfa-41545	54	5	-	-	PUNCT
cjfa-41545	54	6	lose	lose	NOUN
cjfa-41545	54	7	argument	argument	NOUN
cjfa-41545	54	8	,	,	PUNCT
cjfa-41545	54	9	the	the	DET
cjfa-41545	54	10	national	national	ADJ
cjfa-41545	54	11	obligation	obligation	NOUN
cjfa-41545	54	12	to	to	PART
cjfa-41545	54	13	diminish	diminish	VERB
cjfa-41545	54	14	co2	co2	NOUN
cjfa-41545	54	15	emission	emission	NOUN
cjfa-41545	54	16	enforces	enforce	NOUN
cjfa-41545	54	17	taxes	taxis	NOUN
cjfa-41545	54	18	,	,	PUNCT
cjfa-41545	54	19	penalties	penalty	NOUN
cjfa-41545	54	20	and	and	CCONJ
cjfa-41545	54	21	legal	legal	ADJ
cjfa-41545	54	22	actions	action	NOUN
cjfa-41545	54	23	against	against	ADP
cjfa-41545	54	24	high	high	ADJ
cjfa-41545	54	25	emitting	emit	VERB
cjfa-41545	54	26	companies	company	NOUN
cjfa-41545	54	27	.	.	PUNCT
cjfa-41545	55	1	in	in	ADP
cjfa-41545	55	2	other	other	ADJ
cjfa-41545	55	3	words	word	NOUN
cjfa-41545	55	4	,	,	PUNCT
cjfa-41545	55	5	endeavours	endeavour	VERB
cjfa-41545	55	6	to	to	PART
cjfa-41545	55	7	cut	cut	VERB
cjfa-41545	55	8	carbon	carbon	NOUN
cjfa-41545	55	9	discharge	discharge	NOUN
cjfa-41545	55	10	results	result	NOUN
cjfa-41545	55	11	into	into	ADP
cjfa-41545	55	12	unproductive	unproductive	ADJ
cjfa-41545	55	13	utilisation	utilisation	NOUN
cjfa-41545	55	14	of	of	ADP
cjfa-41545	55	15	resources	resource	NOUN
cjfa-41545	55	16	which	which	PRON
cjfa-41545	55	17	adversely	adversely	ADV
cjfa-41545	55	18	affect	affect	VERB
cjfa-41545	55	19	the	the	DET
cjfa-41545	55	20	relative	relative	ADJ
cjfa-41545	55	21	position	position	NOUN
cjfa-41545	55	22	of	of	ADP
cjfa-41545	55	23	firm	firm	NOUN
cjfa-41545	55	24	compared	compare	VERB
cjfa-41545	55	25	to	to	ADP
cjfa-41545	55	26	competitors	competitor	NOUN
cjfa-41545	55	27	(	(	PUNCT
cjfa-41545	55	28	delmas	delmas	PROPN
cjfa-41545	55	29	,	,	PUNCT
cjfa-41545	55	30	nairn	nairn	PROPN
cjfa-41545	55	31	-	-	PUNCT
cjfa-41545	55	32	birch	birch	PROPN
cjfa-41545	55	33	&	&	CCONJ
cjfa-41545	55	34	lim	lim	PROPN
cjfa-41545	55	35	,	,	PUNCT
cjfa-41545	55	36	2015	2015	NUM
cjfa-41545	55	37	;	;	PUNCT
cjfa-41545	55	38	wang	wang	PROPN
cjfa-41545	55	39	,	,	PUNCT
cjfa-41545	55	40	li	li	PROPN
cjfa-41545	55	41	&	&	CCONJ
cjfa-41545	55	42	gao	gao	PROPN
cjfa-41545	55	43	,	,	PUNCT
cjfa-41545	55	44	2014	2014	NUM
cjfa-41545	55	45	)	)	PUNCT
cjfa-41545	55	46	.	.	PUNCT
cjfa-41545	56	1	in	in	ADP
cjfa-41545	56	2	disagreement	disagreement	NOUN
cjfa-41545	56	3	to	to	ADP
cjfa-41545	56	4	this	this	PRON
cjfa-41545	56	5	,	,	PUNCT
cjfa-41545	56	6	promoters	promoter	NOUN
cjfa-41545	56	7	of	of	ADP
cjfa-41545	56	8	alternative	alternative	ADJ
cjfa-41545	56	9	argument	argument	NOUN
cjfa-41545	56	10	advo	advo	PROPN
cjfa-41545	56	11	examining	examine	VERB
cjfa-41545	56	12	the	the	DET
cjfa-41545	56	13	relation	relation	NOUN
cjfa-41545	56	14	between	between	ADP
cjfa-41545	56	15	market	market	NOUN
cjfa-41545	56	16	value	value	NOUN
cjfa-41545	56	17	and	and	CCONJ
cjfa-41545	56	18	co2	co2	NOUN
cjfa-41545	56	19	emission	emission	NOUN
cjfa-41545	56	20	…	…	PUNCT
cjfa-41545	56	21	1313	1313	NUM
cjfa-41545	56	22	cate	cate	NOUN
cjfa-41545	56	23	that	that	SCONJ
cjfa-41545	56	24	an	an	DET
cjfa-41545	56	25	attempt	attempt	NOUN
cjfa-41545	56	26	to	to	PART
cjfa-41545	56	27	lower	lower	VERB
cjfa-41545	56	28	co2	co2	NOUN
cjfa-41545	56	29	discharge	discharge	NOUN
cjfa-41545	56	30	brings	bring	VERB
cjfa-41545	56	31	indirect	indirect	ADJ
cjfa-41545	56	32	profit	profit	NOUN
cjfa-41545	56	33	opportunity	opportunity	NOUN
cjfa-41545	56	34	in	in	ADP
cjfa-41545	56	35	form	form	NOUN
cjfa-41545	56	36	of	of	ADP
cjfa-41545	56	37	encouraging	encourage	VERB
cjfa-41545	56	38	innovations	innovation	NOUN
cjfa-41545	56	39	that	that	PRON
cjfa-41545	56	40	increases	increase	VERB
cjfa-41545	56	41	revenue	revenue	NOUN
cjfa-41545	56	42	or	or	CCONJ
cjfa-41545	56	43	reduces	reduce	VERB
cjfa-41545	56	44	cost	cost	NOUN
cjfa-41545	56	45	(	(	PUNCT
cjfa-41545	56	46	porter	porter	NOUN
cjfa-41545	56	47	&	&	CCONJ
cjfa-41545	56	48	van	van	PROPN
cjfa-41545	56	49	der	der	PROPN
cjfa-41545	56	50	linde	linde	PROPN
cjfa-41545	56	51	,	,	PUNCT
cjfa-41545	56	52	1995	1995	NUM
cjfa-41545	56	53	)	)	PUNCT
cjfa-41545	56	54	.	.	PUNCT
cjfa-41545	57	1	according	accord	VERB
cjfa-41545	57	2	to	to	ADP
cjfa-41545	57	3	this	this	DET
cjfa-41545	57	4	approach	approach	NOUN
cjfa-41545	57	5	,	,	PUNCT
cjfa-41545	57	6	financial	financial	ADJ
cjfa-41545	57	7	performance	performance	NOUN
cjfa-41545	57	8	of	of	ADP
cjfa-41545	57	9	the	the	DET
cjfa-41545	57	10	organisation	organisation	NOUN
cjfa-41545	57	11	can	can	AUX
cjfa-41545	57	12	be	be	AUX
cjfa-41545	57	13	improved	improve	VERB
cjfa-41545	57	14	by	by	ADP
cjfa-41545	57	15	reducing	reduce	VERB
cjfa-41545	57	16	co2	co2	NOUN
cjfa-41545	57	17	emission	emission	NOUN
cjfa-41545	57	18	(	(	PUNCT
cjfa-41545	57	19	dowell	dowell	PROPN
cjfa-41545	57	20	,	,	PUNCT
cjfa-41545	57	21	hart	hart	PROPN
cjfa-41545	57	22	&	&	CCONJ
cjfa-41545	57	23	yeung	yeung	PROPN
cjfa-41545	57	24	,	,	PUNCT
cjfa-41545	57	25	2000	2000	NUM
cjfa-41545	57	26	;	;	PUNCT
cjfa-41545	58	1	boiral	boiral	ADJ
cjfa-41545	58	2	et	et	PROPN
cjfa-41545	58	3	al	al	PROPN
cjfa-41545	58	4	.	.	PROPN
cjfa-41545	58	5	,	,	PUNCT
cjfa-41545	58	6	2012	2012	NUM
cjfa-41545	58	7	;	;	PUNCT
cjfa-41545	58	8	raval	raval	NOUN
cjfa-41545	58	9	et	et	PROPN
cjfa-41545	58	10	al	al	PROPN
cjfa-41545	58	11	.	.	PROPN
cjfa-41545	58	12	,	,	PUNCT
cjfa-41545	58	13	2021	2021	NUM
cjfa-41545	58	14	)	)	PUNCT
cjfa-41545	58	15	.	.	PUNCT
cjfa-41545	59	1	past	past	ADP
cjfa-41545	59	2	studies	study	NOUN
cjfa-41545	59	3	from	from	ADP
cjfa-41545	59	4	al	al	PROPN
cjfa-41545	59	5	-	-	PUNCT
cjfa-41545	59	6	tuwaijri	tuwaijri	ADJ
cjfa-41545	59	7	,	,	PUNCT
cjfa-41545	59	8	christensen	christensen	PROPN
cjfa-41545	59	9	and	and	CCONJ
cjfa-41545	59	10	hughes	hughes	PROPN
cjfa-41545	59	11	ii	ii	PROPN
cjfa-41545	59	12	(	(	PUNCT
cjfa-41545	59	13	2004	2004	NUM
cjfa-41545	59	14	)	)	PUNCT
cjfa-41545	59	15	,	,	PUNCT
cjfa-41545	59	16	wang	wang	PROPN
cjfa-41545	59	17	et	et	PROPN
cjfa-41545	59	18	al	al	PROPN
cjfa-41545	59	19	.	.	PROPN
cjfa-41545	59	20	(	(	PUNCT
cjfa-41545	59	21	2014	2014	NUM
cjfa-41545	59	22	)	)	PUNCT
cjfa-41545	59	23	,	,	PUNCT
cjfa-41545	59	24	and	and	CCONJ
cjfa-41545	59	25	kumar	kumar	PROPN
cjfa-41545	59	26	and	and	CCONJ
cjfa-41545	59	27	firoz	firoz	PROPN
cjfa-41545	59	28	(	(	PUNCT
cjfa-41545	59	29	2019	2019	NUM
cjfa-41545	59	30	)	)	PUNCT
cjfa-41545	59	31	have	have	AUX
cjfa-41545	59	32	studied	study	VERB
cjfa-41545	59	33	the	the	DET
cjfa-41545	59	34	effect	effect	NOUN
cjfa-41545	59	35	of	of	ADP
cjfa-41545	59	36	co2	co2	NOUN
cjfa-41545	59	37	emission	emission	NOUN
cjfa-41545	59	38	on	on	ADP
cjfa-41545	59	39	market	market	NOUN
cjfa-41545	59	40	value	value	NOUN
cjfa-41545	59	41	of	of	ADP
cjfa-41545	59	42	firm	firm	NOUN
cjfa-41545	59	43	.	.	PUNCT
cjfa-41545	60	1	however	however	ADV
cjfa-41545	60	2	,	,	PUNCT
cjfa-41545	60	3	the	the	DET
cjfa-41545	60	4	findings	finding	NOUN
cjfa-41545	60	5	are	be	AUX
cjfa-41545	60	6	found	find	VERB
cjfa-41545	60	7	to	to	PART
cjfa-41545	60	8	be	be	AUX
cjfa-41545	60	9	contradictory	contradictory	ADJ
cjfa-41545	60	10	.	.	PUNCT
cjfa-41545	61	1	further	far	ADV
cjfa-41545	61	2	,	,	PUNCT
cjfa-41545	61	3	as	as	SCONJ
cjfa-41545	61	4	pointed	point	VERB
cjfa-41545	61	5	by	by	ADP
cjfa-41545	61	6	margolis	margolis	PROPN
cjfa-41545	61	7	,	,	PUNCT
cjfa-41545	61	8	elfenbein	elfenbein	ADV
cjfa-41545	61	9	and	and	CCONJ
cjfa-41545	61	10	walsh	walsh	PROPN
cjfa-41545	61	11	(	(	PUNCT
cjfa-41545	61	12	2008	2008	NUM
cjfa-41545	61	13	)	)	PUNCT
cjfa-41545	61	14	and	and	CCONJ
cjfa-41545	61	15	garcia	garcia	PROPN
cjfa-41545	61	16	-	-	PUNCT
cjfa-41545	61	17	castro	castro	PROPN
cjfa-41545	61	18	,	,	PUNCT
cjfa-41545	61	19	arino	arino	NOUN
cjfa-41545	61	20	and	and	CCONJ
cjfa-41545	61	21	canela	canela	PROPN
cjfa-41545	61	22	(	(	PUNCT
cjfa-41545	61	23	2010	2010	NUM
cjfa-41545	61	24	)	)	PUNCT
cjfa-41545	61	25	,	,	PUNCT
cjfa-41545	61	26	findings	finding	NOUN
cjfa-41545	61	27	of	of	ADP
cjfa-41545	61	28	past	past	ADJ
cjfa-41545	61	29	research	research	NOUN
cjfa-41545	61	30	are	be	AUX
cjfa-41545	61	31	subject	subject	ADJ
cjfa-41545	61	32	to	to	ADP
cjfa-41545	61	33	the	the	DET
cjfa-41545	61	34	measures	measure	NOUN
cjfa-41545	61	35	used	use	VERB
cjfa-41545	61	36	for	for	ADP
cjfa-41545	61	37	indicating	indicate	VERB
cjfa-41545	61	38	the	the	DET
cjfa-41545	61	39	variables	variable	NOUN
cjfa-41545	61	40	.	.	PUNCT
cjfa-41545	62	1	according	accord	VERB
cjfa-41545	62	2	to	to	ADP
cjfa-41545	62	3	lee	lee	PROPN
cjfa-41545	62	4	,	,	PUNCT
cjfa-41545	62	5	park	park	NOUN
cjfa-41545	62	6	and	and	CCONJ
cjfa-41545	62	7	klassen	klassen	PROPN
cjfa-41545	62	8	(	(	PUNCT
cjfa-41545	62	9	2013	2013	NUM
cjfa-41545	62	10	)	)	PUNCT
cjfa-41545	62	11	,	,	PUNCT
cjfa-41545	62	12	shareholders	shareholder	NOUN
cjfa-41545	62	13	respond	respond	VERB
cjfa-41545	62	14	negatively	negatively	ADV
cjfa-41545	62	15	to	to	ADP
cjfa-41545	62	16	co2	co2	NOUN
cjfa-41545	62	17	emission	emission	NOUN
cjfa-41545	62	18	and	and	CCONJ
cjfa-41545	62	19	their	their	PRON
cjfa-41545	62	20	findings	finding	NOUN
cjfa-41545	62	21	concluded	conclude	VERB
cjfa-41545	62	22	that	that	SCONJ
cjfa-41545	62	23	high	high	ADJ
cjfa-41545	62	24	emitting	emit	VERB
cjfa-41545	62	25	firms	firm	NOUN
cjfa-41545	62	26	will	will	AUX
cjfa-41545	62	27	have	have	VERB
cjfa-41545	62	28	lower	low	ADJ
cjfa-41545	62	29	market	market	NOUN
cjfa-41545	62	30	value	value	NOUN
cjfa-41545	62	31	.	.	PUNCT
cjfa-41545	63	1	similar	similar	ADJ
cjfa-41545	63	2	findings	finding	NOUN
cjfa-41545	63	3	are	be	AUX
cjfa-41545	63	4	reported	report	VERB
cjfa-41545	63	5	by	by	ADP
cjfa-41545	63	6	saka	saka	PROPN
cjfa-41545	63	7	and	and	CCONJ
cjfa-41545	63	8	oshika	oshika	X
cjfa-41545	63	9	(	(	PUNCT
cjfa-41545	63	10	2014	2014	NUM
cjfa-41545	63	11	)	)	PUNCT
cjfa-41545	63	12	in	in	ADP
cjfa-41545	63	13	their	their	PRON
cjfa-41545	63	14	research	research	NOUN
cjfa-41545	63	15	on	on	ADP
cjfa-41545	63	16	more	more	ADJ
cjfa-41545	63	17	than	than	ADP
cjfa-41545	63	18	1000	1000	NUM
cjfa-41545	63	19	japanese	japanese	ADJ
cjfa-41545	63	20	firms	firm	NOUN
cjfa-41545	63	21	and	and	CCONJ
cjfa-41545	63	22	concluded	conclude	VERB
cjfa-41545	63	23	adverse	adverse	ADJ
cjfa-41545	63	24	relation	relation	NOUN
cjfa-41545	63	25	between	between	ADP
cjfa-41545	63	26	market	market	NOUN
cjfa-41545	63	27	price	price	NOUN
cjfa-41545	63	28	of	of	ADP
cjfa-41545	63	29	share	share	NOUN
cjfa-41545	63	30	and	and	CCONJ
cjfa-41545	63	31	level	level	NOUN
cjfa-41545	63	32	of	of	ADP
cjfa-41545	63	33	co2	co2	NOUN
cjfa-41545	63	34	emission	emission	NOUN
cjfa-41545	63	35	.	.	PUNCT
cjfa-41545	64	1	considering	consider	VERB
cjfa-41545	64	2	a	a	DET
cjfa-41545	64	3	sample	sample	NOUN
cjfa-41545	64	4	of	of	ADP
cjfa-41545	64	5	s&p	s&p	PROPN
cjfa-41545	64	6	500	500	NUM
cjfa-41545	64	7	companies	company	NOUN
cjfa-41545	64	8	,	,	PUNCT
cjfa-41545	64	9	matsumura	matsumura	PROPN
cjfa-41545	64	10	et	et	PROPN
cjfa-41545	64	11	al	al	PROPN
cjfa-41545	64	12	.	.	PROPN
cjfa-41545	65	1	(	(	PUNCT
cjfa-41545	65	2	2014	2014	NUM
cjfa-41545	65	3	)	)	PUNCT
cjfa-41545	65	4	have	have	AUX
cjfa-41545	65	5	indicated	indicate	VERB
cjfa-41545	65	6	that	that	PRON
cjfa-41545	65	7	increase	increase	NOUN
cjfa-41545	65	8	in	in	ADP
cjfa-41545	65	9	co2	co2	NOUN
cjfa-41545	65	10	emission	emission	NOUN
cjfa-41545	65	11	will	will	AUX
cjfa-41545	65	12	lead	lead	VERB
cjfa-41545	65	13	to	to	ADP
cjfa-41545	65	14	reduction	reduction	NOUN
cjfa-41545	65	15	in	in	ADP
cjfa-41545	65	16	price	price	NOUN
cjfa-41545	65	17	of	of	ADP
cjfa-41545	65	18	ordinary	ordinary	ADJ
cjfa-41545	65	19	shares	share	NOUN
cjfa-41545	65	20	.	.	PUNCT
cjfa-41545	66	1	similarly	similarly	ADV
cjfa-41545	66	2	,	,	PUNCT
cjfa-41545	66	3	findings	finding	NOUN
cjfa-41545	66	4	of	of	ADP
cjfa-41545	66	5	king	king	NOUN
cjfa-41545	66	6	and	and	CCONJ
cjfa-41545	66	7	lenox	lenox	NOUN
cjfa-41545	66	8	(	(	PUNCT
cjfa-41545	66	9	2001	2001	NUM
cjfa-41545	66	10	)	)	PUNCT
cjfa-41545	66	11	,	,	PUNCT
cjfa-41545	66	12	al	al	PROPN
cjfa-41545	66	13	-	-	PUNCT
cjfa-41545	66	14	tuwaijri	tuwaijri	PROPN
cjfa-41545	66	15	et	et	PROPN
cjfa-41545	66	16	al	al	PROPN
cjfa-41545	66	17	.	.	PROPN
cjfa-41545	66	18	(	(	PUNCT
cjfa-41545	66	19	2004	2004	NUM
cjfa-41545	66	20	)	)	PUNCT
cjfa-41545	66	21	,	,	PUNCT
cjfa-41545	66	22	ramiah	ramiah	NOUN
cjfa-41545	66	23	et	et	PROPN
cjfa-41545	66	24	al	al	PROPN
cjfa-41545	66	25	.	.	PROPN
cjfa-41545	66	26	,	,	PUNCT
cjfa-41545	66	27	(	(	PUNCT
cjfa-41545	66	28	2013	2013	NUM
cjfa-41545	66	29	)	)	PUNCT
cjfa-41545	66	30	have	have	AUX
cjfa-41545	66	31	also	also	ADV
cjfa-41545	66	32	supported	support	VERB
cjfa-41545	66	33	negative	negative	ADJ
cjfa-41545	66	34	relation	relation	NOUN
cjfa-41545	66	35	between	between	ADP
cjfa-41545	66	36	firms	firm	NOUN
cjfa-41545	66	37	’	'	PUNCT
cjfa-41545	66	38	level	level	NOUN
cjfa-41545	66	39	of	of	ADP
cjfa-41545	66	40	carbon	carbon	NOUN
cjfa-41545	66	41	emission	emission	NOUN
cjfa-41545	66	42	and	and	CCONJ
cjfa-41545	66	43	market	market	NOUN
cjfa-41545	66	44	value	value	NOUN
cjfa-41545	66	45	.	.	PUNCT
cjfa-41545	67	1	delmas	delmas	PROPN
cjfa-41545	67	2	et	et	PROPN
cjfa-41545	67	3	al	al	PROPN
cjfa-41545	67	4	.	.	PROPN
cjfa-41545	68	1	(	(	PUNCT
cjfa-41545	68	2	2015	2015	NUM
cjfa-41545	68	3	)	)	PUNCT
cjfa-41545	68	4	have	have	AUX
cjfa-41545	68	5	analysed	analyse	VERB
cjfa-41545	68	6	the	the	DET
cjfa-41545	68	7	impact	impact	NOUN
cjfa-41545	68	8	of	of	ADP
cjfa-41545	68	9	co2	co2	NOUN
cjfa-41545	68	10	emission	emission	NOUN
cjfa-41545	68	11	on	on	ADP
cjfa-41545	68	12	financial	financial	ADJ
cjfa-41545	68	13	peroformance	peroformance	NOUN
cjfa-41545	68	14	using	use	VERB
cjfa-41545	68	15	cross	cross	ADJ
cjfa-41545	68	16	-	-	ADJ
cjfa-41545	68	17	sectional	sectional	ADJ
cjfa-41545	68	18	data	datum	NOUN
cjfa-41545	68	19	of	of	ADP
cjfa-41545	68	20	1095	1095	NUM
cjfa-41545	68	21	us	us	PROPN
cjfa-41545	68	22	firms	firm	NOUN
cjfa-41545	68	23	.	.	PUNCT
cjfa-41545	69	1	they	they	PRON
cjfa-41545	69	2	have	have	AUX
cjfa-41545	69	3	divided	divide	VERB
cjfa-41545	69	4	economic	economic	ADJ
cjfa-41545	69	5	performance	performance	NOUN
cjfa-41545	69	6	as	as	ADP
cjfa-41545	69	7	short	short	ADJ
cjfa-41545	69	8	-	-	PUNCT
cjfa-41545	69	9	term	term	NOUN
cjfa-41545	69	10	(	(	PUNCT
cjfa-41545	69	11	indicated	indicate	VERB
cjfa-41545	69	12	by	by	ADP
cjfa-41545	69	13	roa	roa	PROPN
cjfa-41545	69	14	)	)	PUNCT
cjfa-41545	69	15	and	and	CCONJ
cjfa-41545	69	16	long	long	ADJ
cjfa-41545	69	17	-	-	PUNCT
cjfa-41545	69	18	term	term	NOUN
cjfa-41545	69	19	(	(	PUNCT
cjfa-41545	69	20	indicated	indicate	VERB
cjfa-41545	69	21	by	by	ADP
cjfa-41545	69	22	tobin	tobin	PROPN
cjfa-41545	69	23	’s	’s	PART
cjfa-41545	69	24	q	q	NOUN
cjfa-41545	69	25	ratio	ratio	NOUN
cjfa-41545	69	26	)	)	PUNCT
cjfa-41545	69	27	and	and	CCONJ
cjfa-41545	69	28	suggested	suggest	VERB
cjfa-41545	69	29	negative	negative	ADJ
cjfa-41545	69	30	effect	effect	NOUN
cjfa-41545	69	31	of	of	ADP
cjfa-41545	69	32	reduction	reduction	NOUN
cjfa-41545	69	33	in	in	ADP
cjfa-41545	69	34	carbon	carbon	NOUN
cjfa-41545	69	35	emission	emission	NOUN
cjfa-41545	69	36	on	on	ADP
cjfa-41545	69	37	roa	roa	NOUN
cjfa-41545	69	38	and	and	CCONJ
cjfa-41545	69	39	positive	positive	ADJ
cjfa-41545	69	40	effect	effect	NOUN
cjfa-41545	69	41	of	of	ADP
cjfa-41545	69	42	the	the	DET
cjfa-41545	69	43	same	same	ADJ
cjfa-41545	69	44	on	on	ADP
cjfa-41545	69	45	q	q	NOUN
cjfa-41545	69	46	ratio	ratio	NOUN
cjfa-41545	69	47	.	.	PUNCT
cjfa-41545	70	1	investment	investment	NOUN
cjfa-41545	70	2	for	for	ADP
cjfa-41545	70	3	reducing	reduce	VERB
cjfa-41545	70	4	carbon	carbon	NOUN
cjfa-41545	70	5	emission	emission	NOUN
cjfa-41545	70	6	may	may	AUX
cjfa-41545	70	7	not	not	PART
cjfa-41545	70	8	yield	yield	VERB
cjfa-41545	70	9	returns	return	NOUN
cjfa-41545	70	10	in	in	ADP
cjfa-41545	70	11	short	short	ADJ
cjfa-41545	70	12	-	-	PUNCT
cjfa-41545	70	13	run	run	VERB
cjfa-41545	70	14	but	but	CCONJ
cjfa-41545	70	15	capital	capital	NOUN
cjfa-41545	70	16	market	market	NOUN
cjfa-41545	70	17	participants	participant	NOUN
cjfa-41545	70	18	realise	realise	VERB
cjfa-41545	70	19	the	the	DET
cjfa-41545	70	20	importance	importance	NOUN
cjfa-41545	70	21	of	of	ADP
cjfa-41545	70	22	the	the	DET
cjfa-41545	70	23	same	same	ADJ
cjfa-41545	70	24	and	and	CCONJ
cjfa-41545	70	25	hence	hence	ADV
cjfa-41545	70	26	act	act	VERB
cjfa-41545	70	27	favourably	favourably	ADV
cjfa-41545	70	28	towards	towards	ADP
cjfa-41545	70	29	the	the	DET
cjfa-41545	70	30	strategies	strategy	NOUN
cjfa-41545	70	31	implemented	implement	VERB
cjfa-41545	70	32	to	to	PART
cjfa-41545	70	33	reduce	reduce	VERB
cjfa-41545	70	34	ghg	ghg	PROPN
cjfa-41545	70	35	and	and	CCONJ
cjfa-41545	70	36	carbon	carbon	NOUN
cjfa-41545	70	37	emission	emission	NOUN
cjfa-41545	70	38	in	in	ADP
cjfa-41545	70	39	environment	environment	NOUN
cjfa-41545	70	40	(	(	PUNCT
cjfa-41545	70	41	delmas	delmas	PROPN
cjfa-41545	70	42	et	et	PROPN
cjfa-41545	70	43	al	al	PROPN
cjfa-41545	70	44	.	.	PROPN
cjfa-41545	70	45	,	,	PUNCT
cjfa-41545	70	46	2015	2015	NUM
cjfa-41545	70	47	)	)	PUNCT
cjfa-41545	70	48	.	.	PUNCT
cjfa-41545	71	1	it	it	PRON
cjfa-41545	71	2	is	be	AUX
cjfa-41545	71	3	important	important	ADJ
cjfa-41545	71	4	here	here	ADV
cjfa-41545	71	5	to	to	PART
cjfa-41545	71	6	note	note	VERB
cjfa-41545	71	7	that	that	SCONJ
cjfa-41545	71	8	extant	extant	ADJ
cjfa-41545	71	9	literature	literature	NOUN
cjfa-41545	71	10	has	have	AUX
cjfa-41545	71	11	also	also	ADV
cjfa-41545	71	12	found	find	VERB
cjfa-41545	71	13	that	that	SCONJ
cjfa-41545	71	14	negative	negative	ADJ
cjfa-41545	71	15	effect	effect	NOUN
cjfa-41545	71	16	of	of	ADP
cjfa-41545	71	17	co2	co2	NOUN
cjfa-41545	71	18	can	can	AUX
cjfa-41545	71	19	be	be	AUX
cjfa-41545	71	20	reduced	reduce	VERB
cjfa-41545	71	21	if	if	SCONJ
cjfa-41545	71	22	the	the	DET
cjfa-41545	71	23	firms	firm	NOUN
cjfa-41545	71	24	discloses	disclose	VERB
cjfa-41545	71	25	the	the	DET
cjfa-41545	71	26	data	datum	NOUN
cjfa-41545	71	27	publicly	publicly	ADV
cjfa-41545	71	28	.	.	PUNCT
cjfa-41545	72	1	as	as	ADP
cjfa-41545	72	2	against	against	ADP
cjfa-41545	72	3	major	major	ADJ
cjfa-41545	72	4	past	past	ADJ
cjfa-41545	72	5	studies	study	NOUN
cjfa-41545	72	6	,	,	PUNCT
cjfa-41545	72	7	wang	wang	PROPN
cjfa-41545	72	8	et	et	PROPN
cjfa-41545	72	9	al	al	PROPN
cjfa-41545	72	10	.	.	PROPN
cjfa-41545	72	11	(	(	PUNCT
cjfa-41545	72	12	2014	2014	NUM
cjfa-41545	72	13	)	)	PUNCT
cjfa-41545	72	14	,	,	PUNCT
cjfa-41545	72	15	using	use	VERB
cjfa-41545	72	16	tobin	tobin	PROPN
cjfa-41545	72	17	’s	’s	PART
cjfa-41545	72	18	q	q	PROPN
cjfa-41545	72	19	ratio	ratio	NOUN
cjfa-41545	72	20	,	,	PUNCT
cjfa-41545	72	21	have	have	AUX
cjfa-41545	72	22	found	find	VERB
cjfa-41545	72	23	direct	direct	ADJ
cjfa-41545	72	24	relation	relation	NOUN
cjfa-41545	72	25	between	between	ADP
cjfa-41545	72	26	the	the	DET
cjfa-41545	72	27	level	level	NOUN
cjfa-41545	72	28	of	of	ADP
cjfa-41545	72	29	co2	co2	NOUN
cjfa-41545	72	30	emission	emission	NOUN
cjfa-41545	72	31	and	and	CCONJ
cjfa-41545	72	32	firm	firm	ADJ
cjfa-41545	72	33	value	value	NOUN
cjfa-41545	72	34	in	in	ADP
cjfa-41545	72	35	the	the	DET
cjfa-41545	72	36	australian	australian	ADJ
cjfa-41545	72	37	context	context	NOUN
cjfa-41545	72	38	.	.	PUNCT
cjfa-41545	73	1	as	as	SCONJ
cjfa-41545	73	2	pointed	point	VERB
cjfa-41545	73	3	earlier	early	ADV
cjfa-41545	73	4	,	,	PUNCT
cjfa-41545	73	5	limited	limited	ADJ
cjfa-41545	73	6	studies	study	NOUN
cjfa-41545	73	7	have	have	AUX
cjfa-41545	73	8	explored	explore	VERB
cjfa-41545	73	9	the	the	DET
cjfa-41545	73	10	relation	relation	NOUN
cjfa-41545	73	11	between	between	ADP
cjfa-41545	73	12	co2	co2	NOUN
cjfa-41545	73	13	emission	emission	NOUN
cjfa-41545	73	14	and	and	CCONJ
cjfa-41545	73	15	market	market	NOUN
cjfa-41545	73	16	value	value	NOUN
cjfa-41545	73	17	of	of	ADP
cjfa-41545	73	18	the	the	DET
cjfa-41545	73	19	firm	firm	NOUN
cjfa-41545	73	20	.	.	PUNCT
cjfa-41545	74	1	ganda	ganda	PROPN
cjfa-41545	74	2	and	and	CCONJ
cjfa-41545	74	3	milondzo	milondzo	PROPN
cjfa-41545	74	4	(	(	PUNCT
cjfa-41545	74	5	2018	2018	NUM
cjfa-41545	74	6	)	)	PUNCT
cjfa-41545	74	7	,	,	PUNCT
cjfa-41545	74	8	using	use	VERB
cjfa-41545	74	9	data	datum	NOUN
cjfa-41545	74	10	of	of	ADP
cjfa-41545	74	11	south	south	ADJ
cjfa-41545	74	12	african	african	ADJ
cjfa-41545	74	13	companies	company	NOUN
cjfa-41545	74	14	,	,	PUNCT
cjfa-41545	74	15	have	have	AUX
cjfa-41545	74	16	found	find	VERB
cjfa-41545	74	17	negative	negative	ADJ
cjfa-41545	74	18	effect	effect	NOUN
cjfa-41545	74	19	of	of	ADP
cjfa-41545	74	20	co2	co2	NOUN
cjfa-41545	74	21	emission	emission	NOUN
cjfa-41545	74	22	on	on	ADP
cjfa-41545	74	23	firm	firm	ADJ
cjfa-41545	74	24	performance	performance	NOUN
cjfa-41545	74	25	.	.	PUNCT
cjfa-41545	75	1	kumar	kumar	PROPN
cjfa-41545	75	2	and	and	CCONJ
cjfa-41545	75	3	firoz	firoz	PROPN
cjfa-41545	75	4	(	(	PUNCT
cjfa-41545	75	5	2019	2019	NUM
cjfa-41545	75	6	)	)	PUNCT
cjfa-41545	75	7	have	have	AUX
cjfa-41545	75	8	studied	study	VERB
cjfa-41545	75	9	effect	effect	NOUN
cjfa-41545	75	10	of	of	ADP
cjfa-41545	75	11	certified	certify	VERB
cjfa-41545	75	12	emission	emission	NOUN
cjfa-41545	75	13	reduction	reduction	NOUN
cjfa-41545	75	14	announcements	announcement	NOUN
cjfa-41545	75	15	on	on	ADP
cjfa-41545	75	16	abnormal	abnormal	ADJ
cjfa-41545	75	17	stock	stock	NOUN
cjfa-41545	75	18	returns	return	NOUN
cjfa-41545	75	19	using	use	VERB
cjfa-41545	75	20	event	event	NOUN
cjfa-41545	75	21	study	study	NOUN
cjfa-41545	75	22	meth	meth	PROPN
cjfa-41545	75	23	rajesh	rajesh	PROPN
cjfa-41545	75	24	desai	desai	PROPN
cjfa-41545	75	25	,	,	PUNCT
cjfa-41545	75	26	avani	avani	ADJ
cjfa-41545	75	27	raval1414	raval1414	PROPN
cjfa-41545	75	28	odology	odology	NOUN
cjfa-41545	75	29	.	.	PUNCT
cjfa-41545	76	1	they	they	PRON
cjfa-41545	76	2	have	have	AUX
cjfa-41545	76	3	reported	report	VERB
cjfa-41545	76	4	that	that	SCONJ
cjfa-41545	76	5	capital	capital	NOUN
cjfa-41545	76	6	markets	market	NOUN
cjfa-41545	76	7	do	do	AUX
cjfa-41545	76	8	not	not	PART
cjfa-41545	76	9	respond	respond	VERB
cjfa-41545	76	10	to	to	ADP
cjfa-41545	76	11	such	such	ADJ
cjfa-41545	76	12	announcements	announcement	NOUN
cjfa-41545	76	13	significantly	significantly	ADV
cjfa-41545	76	14	and	and	CCONJ
cjfa-41545	76	15	concluded	conclude	VERB
cjfa-41545	76	16	weak	weak	ADJ
cjfa-41545	76	17	effect	effect	NOUN
cjfa-41545	76	18	of	of	ADP
cjfa-41545	76	19	emission	emission	NOUN
cjfa-41545	76	20	reduction	reduction	NOUN
cjfa-41545	76	21	on	on	ADP
cjfa-41545	76	22	stock	stock	NOUN
cjfa-41545	76	23	returns	return	NOUN
cjfa-41545	76	24	.	.	PUNCT
cjfa-41545	77	1	therefore	therefore	ADV
cjfa-41545	77	2	,	,	PUNCT
cjfa-41545	77	3	research	research	NOUN
cjfa-41545	77	4	findings	finding	NOUN
cjfa-41545	77	5	of	of	ADP
cjfa-41545	77	6	developing	develop	VERB
cjfa-41545	77	7	nations	nation	NOUN
cjfa-41545	77	8	are	be	AUX
cjfa-41545	77	9	partly	partly	ADV
cjfa-41545	77	10	congruent	congruent	ADJ
cjfa-41545	77	11	with	with	ADP
cjfa-41545	77	12	developed	develop	VERB
cjfa-41545	77	13	ones	one	NOUN
cjfa-41545	77	14	but	but	CCONJ
cjfa-41545	77	15	still	still	ADV
cjfa-41545	77	16	require	require	VERB
cjfa-41545	77	17	further	further	ADJ
cjfa-41545	77	18	empirical	empirical	ADJ
cjfa-41545	77	19	evidence	evidence	NOUN
cjfa-41545	77	20	to	to	PART
cjfa-41545	77	21	generalise	generalise	VERB
cjfa-41545	77	22	the	the	DET
cjfa-41545	77	23	same	same	ADJ
cjfa-41545	77	24	.	.	PUNCT
cjfa-41545	78	1	the	the	DET
cjfa-41545	78	2	above	above	ADJ
cjfa-41545	78	3	discussion	discussion	NOUN
cjfa-41545	78	4	signifies	signify	VERB
cjfa-41545	78	5	the	the	DET
cjfa-41545	78	6	importance	importance	NOUN
cjfa-41545	78	7	of	of	ADP
cjfa-41545	78	8	carbon	carbon	NOUN
cjfa-41545	78	9	emission	emission	NOUN
cjfa-41545	78	10	and	and	CCONJ
cjfa-41545	78	11	its	its	PRON
cjfa-41545	78	12	effect	effect	NOUN
cjfa-41545	78	13	on	on	ADP
cjfa-41545	78	14	firm	firm	ADJ
cjfa-41545	78	15	value	value	NOUN
cjfa-41545	78	16	.	.	PUNCT
cjfa-41545	79	1	though	though	SCONJ
cjfa-41545	79	2	several	several	ADJ
cjfa-41545	79	3	studies	study	NOUN
cjfa-41545	79	4	have	have	AUX
cjfa-41545	79	5	attempted	attempt	VERB
cjfa-41545	79	6	to	to	PART
cjfa-41545	79	7	draw	draw	VERB
cjfa-41545	79	8	meaningful	meaningful	ADJ
cjfa-41545	79	9	insights	insight	NOUN
cjfa-41545	79	10	,	,	PUNCT
cjfa-41545	79	11	the	the	DET
cjfa-41545	79	12	findings	finding	NOUN
cjfa-41545	79	13	are	be	AUX
cjfa-41545	79	14	contradictory	contradictory	ADJ
cjfa-41545	79	15	and	and	CCONJ
cjfa-41545	79	16	inadequate	inadequate	ADJ
cjfa-41545	79	17	and	and	CCONJ
cjfa-41545	79	18	hence	hence	ADV
cjfa-41545	79	19	present	present	ADJ
cjfa-41545	79	20	study	study	NOUN
cjfa-41545	79	21	attempts	attempt	VERB
cjfa-41545	79	22	to	to	PART
cjfa-41545	79	23	contribute	contribute	VERB
cjfa-41545	79	24	in	in	ADP
cjfa-41545	79	25	this	this	DET
cjfa-41545	79	26	growing	grow	VERB
cjfa-41545	79	27	pool	pool	NOUN
cjfa-41545	79	28	of	of	ADP
cjfa-41545	79	29	knowledge	knowledge	NOUN
cjfa-41545	79	30	.	.	PUNCT
cjfa-41545	80	1	based	base	VERB
cjfa-41545	80	2	on	on	ADP
cjfa-41545	80	3	past	past	ADJ
cjfa-41545	80	4	empirical	empirical	ADJ
cjfa-41545	80	5	results	result	NOUN
cjfa-41545	80	6	,	,	PUNCT
cjfa-41545	80	7	the	the	DET
cjfa-41545	80	8	study	study	NOUN
cjfa-41545	80	9	hypothesised	hypothesise	VERB
cjfa-41545	80	10	that	that	SCONJ
cjfa-41545	80	11	:	:	PUNCT
cjfa-41545	80	12	hypothesis	hypothesis	NOUN
cjfa-41545	80	13	1	1	NUM
cjfa-41545	80	14	:	:	PUNCT
cjfa-41545	80	15	co2	co2	NOUN
cjfa-41545	80	16	emission	emission	NOUN
cjfa-41545	80	17	will	will	AUX
cjfa-41545	80	18	have	have	VERB
cjfa-41545	80	19	negative	negative	ADJ
cjfa-41545	80	20	impact	impact	NOUN
cjfa-41545	80	21	on	on	ADP
cjfa-41545	80	22	firms	firm	NOUN
cjfa-41545	80	23	’	’	PART
cjfa-41545	80	24	market	market	NOUN
cjfa-41545	80	25	value	value	NOUN
cjfa-41545	80	26	.	.	PUNCT
cjfa-41545	81	1	research	research	NOUN
cjfa-41545	81	2	methodologyresearch	methodologyresearch	NOUN
cjfa-41545	81	3	methodology	methodology	NOUN
cjfa-41545	81	4	operationalisation	operationalisation	NOUN
cjfa-41545	81	5	of	of	ADP
cjfa-41545	81	6	variablesoperationalisation	variablesoperationalisation	NOUN
cjfa-41545	81	7	of	of	ADP
cjfa-41545	81	8	variables	variable	NOUN
cjfa-41545	81	9	table	table	NOUN
cjfa-41545	81	10	1	1	NUM
cjfa-41545	81	11	summarises	summarise	NOUN
cjfa-41545	81	12	the	the	DET
cjfa-41545	81	13	variables	variable	NOUN
cjfa-41545	81	14	considered	consider	VERB
cjfa-41545	81	15	for	for	ADP
cjfa-41545	81	16	study	study	NOUN
cjfa-41545	81	17	categorised	categorise	VERB
cjfa-41545	81	18	as	as	ADP
cjfa-41545	81	19	independent	independent	ADJ
cjfa-41545	81	20	,	,	PUNCT
cjfa-41545	81	21	dependent	dependent	ADJ
cjfa-41545	81	22	,	,	PUNCT
cjfa-41545	81	23	and	and	CCONJ
cjfa-41545	81	24	control	control	NOUN
cjfa-41545	81	25	.	.	PUNCT
cjfa-41545	82	1	the	the	DET
cjfa-41545	82	2	table	table	NOUN
cjfa-41545	82	3	also	also	ADV
cjfa-41545	82	4	describes	describe	VERB
cjfa-41545	82	5	the	the	DET
cjfa-41545	82	6	concept	concept	NOUN
cjfa-41545	82	7	,	,	PUNCT
cjfa-41545	82	8	formula	formula	NOUN
cjfa-41545	82	9	,	,	PUNCT
cjfa-41545	82	10	and	and	CCONJ
cjfa-41545	82	11	source	source	NOUN
cjfa-41545	82	12	of	of	ADP
cjfa-41545	82	13	including	include	VERB
cjfa-41545	82	14	variable	variable	NOUN
cjfa-41545	82	15	.	.	PUNCT
cjfa-41545	83	1	according	accord	VERB
cjfa-41545	83	2	to	to	ADP
cjfa-41545	83	3	margono	margono	NOUN
cjfa-41545	83	4	and	and	CCONJ
cjfa-41545	83	5	gantino	gantino	NOUN
cjfa-41545	83	6	(	(	PUNCT
cjfa-41545	83	7	2021	2021	NUM
cjfa-41545	83	8	)	)	PUNCT
cjfa-41545	83	9	,	,	PUNCT
cjfa-41545	83	10	the	the	DET
cjfa-41545	83	11	market	market	NOUN
cjfa-41545	83	12	value	value	NOUN
cjfa-41545	83	13	depends	depend	VERB
cjfa-41545	83	14	on	on	ADP
cjfa-41545	83	15	the	the	DET
cjfa-41545	83	16	firm	firm	ADJ
cjfa-41545	83	17	-	-	PUNCT
cjfa-41545	83	18	specific	specific	ADJ
cjfa-41545	83	19	variables	variable	NOUN
cjfa-41545	83	20	such	such	ADJ
cjfa-41545	83	21	as	as	ADP
cjfa-41545	83	22	firm	firm	ADJ
cjfa-41545	83	23	size	size	NOUN
cjfa-41545	83	24	,	,	PUNCT
cjfa-41545	83	25	leverage	leverage	NOUN
cjfa-41545	83	26	and	and	CCONJ
cjfa-41545	83	27	sales	sale	NOUN
cjfa-41545	83	28	growth	growth	NOUN
cjfa-41545	83	29	which	which	PRON
cjfa-41545	83	30	are	be	AUX
cjfa-41545	83	31	used	use	VERB
cjfa-41545	83	32	as	as	ADP
cjfa-41545	83	33	control	control	NOUN
cjfa-41545	83	34	variables	variable	NOUN
cjfa-41545	83	35	along	along	ADP
cjfa-41545	83	36	with	with	ADP
cjfa-41545	83	37	carbon	carbon	NOUN
cjfa-41545	83	38	emission	emission	NOUN
cjfa-41545	83	39	.	.	PUNCT
cjfa-41545	84	1	table	table	NOUN
cjfa-41545	84	2	1	1	NUM
cjfa-41545	84	3	.	.	PUNCT
cjfa-41545	85	1	description	description	NOUN
cjfa-41545	85	2	of	of	ADP
cjfa-41545	85	3	variables	variable	NOUN
cjfa-41545	85	4	variables	variables	PROPN
cjfa-41545	85	5	computation	computation	NOUN
cjfa-41545	85	6	source	source	NOUN
cjfa-41545	85	7	dependent	dependent	ADJ
cjfa-41545	85	8	variable	variable	ADJ
cjfa-41545	85	9	tobin	tobin	NOUN
cjfa-41545	85	10	’s	’s	PART
cjfa-41545	85	11	q	q	PROPN
cjfa-41545	85	12	ratio	ratio	NOUN
cjfa-41545	85	13	(	(	PUNCT
cjfa-41545	85	14	tq	tq	NOUN
cjfa-41545	85	15	)	)	PUNCT
cjfa-41545	85	16	king	king	NOUN
cjfa-41545	85	17	&	&	CCONJ
cjfa-41545	85	18	lenox	lenox	PROPN
cjfa-41545	85	19	(	(	PUNCT
cjfa-41545	85	20	2001	2001	NUM
cjfa-41545	85	21	)	)	PUNCT
cjfa-41545	85	22	;	;	PUNCT
cjfa-41545	85	23	delmas	delmas	PROPN
cjfa-41545	85	24	et	et	PROPN
cjfa-41545	85	25	al	al	PROPN
cjfa-41545	85	26	.	.	PROPN
cjfa-41545	86	1	(	(	PUNCT
cjfa-41545	86	2	2015	2015	NUM
cjfa-41545	86	3	)	)	PUNCT
cjfa-41545	86	4	market	market	NOUN
cjfa-41545	86	5	-	-	PUNCT
cjfa-41545	86	6	to	to	ADP
cjfa-41545	86	7	-	-	PUNCT
cjfa-41545	86	8	book	book	NOUN
cjfa-41545	86	9	value	value	NOUN
cjfa-41545	86	10	(	(	PUNCT
cjfa-41545	86	11	mbv	mbv	PROPN
cjfa-41545	86	12	)	)	PUNCT
cjfa-41545	86	13	delmas	delmas	PROPN
cjfa-41545	86	14	et	et	PROPN
cjfa-41545	86	15	al	al	PROPN
cjfa-41545	86	16	.	.	PROPN
cjfa-41545	87	1	(	(	PUNCT
cjfa-41545	87	2	2015	2015	NUM
cjfa-41545	87	3	)	)	PUNCT
cjfa-41545	87	4	explanatory	explanatory	ADJ
cjfa-41545	87	5	variables	variable	NOUN
cjfa-41545	87	6	carbon	carbon	NOUN
cjfa-41545	87	7	emission	emission	NOUN
cjfa-41545	87	8	(	(	PUNCT
cjfa-41545	87	9	cem	cem	NOUN
cjfa-41545	87	10	)	)	PUNCT
cjfa-41545	87	11	log	log	NOUN
cjfa-41545	87	12	(	(	PUNCT
cjfa-41545	87	13	carbon	carbon	NOUN
cjfa-41545	87	14	emission	emission	NOUN
cjfa-41545	87	15	)	)	PUNCT
cjfa-41545	87	16	wang	wang	PROPN
cjfa-41545	87	17	et	et	PROPN
cjfa-41545	87	18	al	al	PROPN
cjfa-41545	87	19	.	.	PROPN
cjfa-41545	88	1	(	(	PUNCT
cjfa-41545	88	2	2014	2014	NUM
cjfa-41545	88	3	)	)	PUNCT
cjfa-41545	88	4	;	;	PUNCT
cjfa-41545	88	5	delmas	delmas	PROPN
cjfa-41545	88	6	et	et	PROPN
cjfa-41545	88	7	al	al	PROPN
cjfa-41545	88	8	.	.	PROPN
cjfa-41545	89	1	(	(	PUNCT
cjfa-41545	89	2	2015	2015	NUM
cjfa-41545	89	3	)	)	PUNCT
cjfa-41545	89	4	control	control	NOUN
cjfa-41545	89	5	variables	variables	ADJ
cjfa-41545	89	6	growth	growth	NOUN
cjfa-41545	89	7	(	(	PUNCT
cjfa-41545	89	8	gr	gr	NOUN
cjfa-41545	89	9	)	)	PUNCT
cjfa-41545	89	10	al	al	PROPN
cjfa-41545	89	11	-	-	PUNCT
cjfa-41545	89	12	tuwaijri	tuwaijri	PROPN
cjfa-41545	89	13	et	et	PROPN
cjfa-41545	89	14	al	al	PROPN
cjfa-41545	89	15	.	.	PROPN
cjfa-41545	89	16	(	(	PUNCT
cjfa-41545	89	17	2004	2004	NUM
cjfa-41545	89	18	)	)	PUNCT
cjfa-41545	89	19	examining	examine	VERB
cjfa-41545	89	20	the	the	DET
cjfa-41545	89	21	relation	relation	NOUN
cjfa-41545	89	22	between	between	ADP
cjfa-41545	89	23	market	market	NOUN
cjfa-41545	89	24	value	value	NOUN
cjfa-41545	89	25	and	and	CCONJ
cjfa-41545	89	26	co2	co2	NOUN
cjfa-41545	89	27	emission	emission	NOUN
cjfa-41545	89	28	…	…	PUNCT
cjfa-41545	89	29	1515	1515	NUM
cjfa-41545	89	30	variables	variable	NOUN
cjfa-41545	89	31	computation	computation	NOUN
cjfa-41545	89	32	source	source	NOUN
cjfa-41545	89	33	size	size	NOUN
cjfa-41545	89	34	(	(	PUNCT
cjfa-41545	89	35	sz	sz	NOUN
cjfa-41545	89	36	)	)	PUNCT
cjfa-41545	89	37	log	log	NOUN
cjfa-41545	89	38	(	(	PUNCT
cjfa-41545	89	39	total	total	ADJ
cjfa-41545	89	40	assets	asset	NOUN
cjfa-41545	89	41	)	)	PUNCT
cjfa-41545	89	42	li	li	PROPN
cjfa-41545	89	43	et	et	PROPN
cjfa-41545	89	44	al	al	PROPN
cjfa-41545	89	45	.	.	PROPN
cjfa-41545	89	46	(	(	PUNCT
cjfa-41545	89	47	2014	2014	NUM
cjfa-41545	89	48	)	)	PUNCT
cjfa-41545	89	49	;	;	PUNCT
cjfa-41545	89	50	matsumura	matsumura	PROPN
cjfa-41545	89	51	et	et	PROPN
cjfa-41545	89	52	al	al	PROPN
cjfa-41545	89	53	.	.	PUNCT
cjfa-41545	90	1	(	(	PUNCT
cjfa-41545	90	2	2014	2014	NUM
cjfa-41545	90	3	)	)	PUNCT
cjfa-41545	90	4	leverage	leverage	NOUN
cjfa-41545	90	5	(	(	PUNCT
cjfa-41545	90	6	lv	lv	PROPN
cjfa-41545	90	7	)	)	PUNCT
cjfa-41545	90	8	giannarakis	giannarakis	PROPN
cjfa-41545	90	9	et	et	NOUN
cjfa-41545	90	10	al	al	PROPN
cjfa-41545	90	11	.	.	PUNCT
cjfa-41545	90	12	(	(	PUNCT
cjfa-41545	90	13	2017	2017	NUM
cjfa-41545	90	14	)	)	PUNCT
cjfa-41545	90	15	;	;	PUNCT
cjfa-41545	90	16	griffin	griffin	PROPN
cjfa-41545	90	17	,	,	PUNCT
cjfa-41545	90	18	lont	lont	NOUN
cjfa-41545	90	19	,	,	PUNCT
cjfa-41545	90	20	&	&	CCONJ
cjfa-41545	90	21	sun	sun	PROPN
cjfa-41545	90	22	(	(	PUNCT
cjfa-41545	90	23	2017	2017	NUM
cjfa-41545	90	24	)	)	PUNCT
cjfa-41545	90	25	capital	capital	NOUN
cjfa-41545	90	26	intensity	intensity	NOUN
cjfa-41545	90	27	(	(	PUNCT
cjfa-41545	90	28	ci	ci	NOUN
cjfa-41545	90	29	)	)	PUNCT
cjfa-41545	90	30	chithambo	chithambo	PROPN
cjfa-41545	90	31	&	&	CCONJ
cjfa-41545	90	32	tauringana	tauringana	PROPN
cjfa-41545	90	33	(	(	PUNCT
cjfa-41545	90	34	2014	2014	NUM
cjfa-41545	90	35	)	)	PUNCT
cjfa-41545	90	36	;	;	PUNCT
cjfa-41545	90	37	ganda	ganda	PROPN
cjfa-41545	90	38	&	&	CCONJ
cjfa-41545	90	39	milondzo	milondzo	PROPN
cjfa-41545	90	40	(	(	PUNCT
cjfa-41545	90	41	2018	2018	NUM
cjfa-41545	90	42	)	)	PUNCT
cjfa-41545	90	43	s	s	PART
cjfa-41545	90	44	o	o	NOUN
cjfa-41545	90	45	u	u	NOUN
cjfa-41545	90	46	r	r	NOUN
cjfa-41545	90	47	c	c	NOUN
cjfa-41545	90	48	e	e	NOUN
cjfa-41545	90	49	:	:	PUNCT
cjfa-41545	90	50	summarised	summarise	VERB
cjfa-41545	90	51	from	from	ADP
cjfa-41545	90	52	the	the	DET
cjfa-41545	90	53	review	review	NOUN
cjfa-41545	90	54	of	of	ADP
cjfa-41545	90	55	literature	literature	NOUN
cjfa-41545	90	56	and	and	CCONJ
cjfa-41545	90	57	cmie	cmie	PROPN
cjfa-41545	90	58	database	database	NOUN
cjfa-41545	90	59	.	.	PUNCT
cjfa-41545	91	1	sample	sample	NOUN
cjfa-41545	91	2	selection	selection	NOUN
cjfa-41545	91	3	and	and	CCONJ
cjfa-41545	91	4	collection	collection	NOUN
cjfa-41545	91	5	of	of	ADP
cjfa-41545	91	6	datasample	datasample	NOUN
cjfa-41545	91	7	selection	selection	NOUN
cjfa-41545	91	8	and	and	CCONJ
cjfa-41545	91	9	collection	collection	NOUN
cjfa-41545	91	10	of	of	ADP
cjfa-41545	91	11	data	datum	NOUN
cjfa-41545	91	12	initially	initially	ADV
cjfa-41545	91	13	,	,	PUNCT
cjfa-41545	91	14	companies	company	NOUN
cjfa-41545	91	15	that	that	PRON
cjfa-41545	91	16	responded	respond	VERB
cjfa-41545	91	17	to	to	ADP
cjfa-41545	91	18	the	the	DET
cjfa-41545	91	19	cdp	cdp	NOUN
cjfa-41545	91	20	questionnaire	questionnaire	NOUN
cjfa-41545	91	21	and	and	CCONJ
cjfa-41545	91	22	reported	report	VERB
cjfa-41545	91	23	co2	co2	NOUN
cjfa-41545	91	24	emission	emission	NOUN
cjfa-41545	91	25	data	datum	NOUN
cjfa-41545	91	26	are	be	AUX
cjfa-41545	91	27	considered	consider	VERB
cjfa-41545	91	28	for	for	ADP
cjfa-41545	91	29	sample	sample	NOUN
cjfa-41545	91	30	selection	selection	NOUN
cjfa-41545	91	31	.	.	PUNCT
cjfa-41545	92	1	as	as	SCONJ
cjfa-41545	92	2	co2	co2	NOUN
cjfa-41545	92	3	reporting	reporting	NOUN
cjfa-41545	92	4	is	be	AUX
cjfa-41545	92	5	not	not	PART
cjfa-41545	92	6	mandatory	mandatory	ADJ
cjfa-41545	92	7	in	in	ADP
cjfa-41545	92	8	india	india	PROPN
cjfa-41545	92	9	,	,	PUNCT
cjfa-41545	92	10	the	the	DET
cjfa-41545	92	11	sample	sample	NOUN
cjfa-41545	92	12	companies	company	NOUN
cjfa-41545	92	13	are	be	AUX
cjfa-41545	92	14	not	not	PART
cjfa-41545	92	15	constant	constant	ADJ
cjfa-41545	92	16	for	for	ADP
cjfa-41545	92	17	the	the	DET
cjfa-41545	92	18	study	study	NOUN
cjfa-41545	92	19	period	period	NOUN
cjfa-41545	92	20	and	and	CCONJ
cjfa-41545	92	21	hence	hence	ADV
cjfa-41545	92	22	the	the	DET
cjfa-41545	92	23	obtained	obtain	VERB
cjfa-41545	92	24	data	datum	NOUN
cjfa-41545	92	25	set	set	VERB
cjfa-41545	92	26	is	be	AUX
cjfa-41545	92	27	an	an	DET
cjfa-41545	92	28	unbalanced	unbalanced	ADJ
cjfa-41545	92	29	panel	panel	NOUN
cjfa-41545	92	30	data	datum	NOUN
cjfa-41545	92	31	.	.	PUNCT
cjfa-41545	93	1	further	far	ADV
cjfa-41545	93	2	,	,	PUNCT
cjfa-41545	93	3	companies	company	NOUN
cjfa-41545	93	4	that	that	PRON
cjfa-41545	93	5	belonged	belong	VERB
cjfa-41545	93	6	to	to	ADP
cjfa-41545	93	7	financial	financial	ADJ
cjfa-41545	93	8	service	service	NOUN
cjfa-41545	93	9	sector	sector	NOUN
cjfa-41545	93	10	are	be	AUX
cjfa-41545	93	11	removed	remove	VERB
cjfa-41545	93	12	as	as	SCONJ
cjfa-41545	93	13	their	their	PRON
cjfa-41545	93	14	regulatory	regulatory	ADJ
cjfa-41545	93	15	and	and	CCONJ
cjfa-41545	93	16	operational	operational	ADJ
cjfa-41545	93	17	framework	framework	NOUN
cjfa-41545	93	18	differ	differ	VERB
cjfa-41545	93	19	from	from	ADP
cjfa-41545	93	20	non	non	ADJ
cjfa-41545	93	21	-	-	ADJ
cjfa-41545	93	22	finance	finance	ADJ
cjfa-41545	93	23	companies	company	NOUN
cjfa-41545	93	24	(	(	PUNCT
cjfa-41545	93	25	kumar	kumar	PROPN
cjfa-41545	93	26	&	&	CCONJ
cjfa-41545	93	27	firoz	firoz	PROPN
cjfa-41545	93	28	,	,	PUNCT
cjfa-41545	93	29	2018	2018	NUM
cjfa-41545	93	30	)	)	PUNCT
cjfa-41545	93	31	.	.	PUNCT
cjfa-41545	94	1	in	in	ADP
cjfa-41545	94	2	addition	addition	NOUN
cjfa-41545	94	3	,	,	PUNCT
cjfa-41545	94	4	companies	company	NOUN
cjfa-41545	94	5	with	with	ADP
cjfa-41545	94	6	insufficient	insufficient	ADJ
cjfa-41545	94	7	financial	financial	ADJ
cjfa-41545	94	8	data	datum	NOUN
cjfa-41545	94	9	have	have	AUX
cjfa-41545	94	10	been	be	AUX
cjfa-41545	94	11	further	far	ADV
cjfa-41545	94	12	excluded	exclude	VERB
cjfa-41545	94	13	to	to	PART
cjfa-41545	94	14	arrive	arrive	VERB
cjfa-41545	94	15	at	at	ADP
cjfa-41545	94	16	final	final	ADJ
cjfa-41545	94	17	sample	sample	NOUN
cjfa-41545	94	18	.	.	PUNCT
cjfa-41545	95	1	table	table	NOUN
cjfa-41545	95	2	2	2	NUM
cjfa-41545	95	3	presents	present	VERB
cjfa-41545	95	4	the	the	DET
cjfa-41545	95	5	year	year	NOUN
cjfa-41545	95	6	-	-	PUNCT
cjfa-41545	95	7	wise	wise	ADJ
cjfa-41545	95	8	number	number	NOUN
cjfa-41545	95	9	of	of	ADP
cjfa-41545	95	10	sample	sample	NOUN
cjfa-41545	95	11	firms	firm	NOUN
cjfa-41545	95	12	.	.	PUNCT
cjfa-41545	96	1	table	table	NOUN
cjfa-41545	96	2	2	2	NUM
cjfa-41545	96	3	.	.	PUNCT
cjfa-41545	96	4	sample	sample	NOUN
cjfa-41545	96	5	selection	selection	NOUN
cjfa-41545	96	6	year	year	NOUN
cjfa-41545	96	7	companies	company	NOUN
cjfa-41545	96	8	that	that	PRON
cjfa-41545	96	9	disclosed	disclose	VERB
cjfa-41545	96	10	co2	co2	NOUN
cjfa-41545	96	11	data	datum	NOUN
cjfa-41545	96	12	finance	finance	NOUN
cjfa-41545	96	13	companies	company	NOUN
cjfa-41545	96	14	companies	company	NOUN
cjfa-41545	96	15	with	with	ADP
cjfa-41545	96	16	incomplete	incomplete	ADJ
cjfa-41545	96	17	data	datum	NOUN
cjfa-41545	96	18	sample	sample	NOUN
cjfa-41545	96	19	firms	firm	NOUN
cjfa-41545	96	20	2013	2013	NUM
cjfa-41545	96	21	35	35	NUM
cjfa-41545	96	22	5	5	NUM
cjfa-41545	96	23	3	3	NUM
cjfa-41545	96	24	27	27	NUM
cjfa-41545	96	25	2014	2014	NUM
cjfa-41545	96	26	39	39	NUM
cjfa-41545	96	27	4	4	NUM
cjfa-41545	96	28	4	4	NUM
cjfa-41545	96	29	31	31	NUM
cjfa-41545	96	30	2015	2015	NUM
cjfa-41545	96	31	42	42	NUM
cjfa-41545	96	32	5	5	NUM
cjfa-41545	96	33	4	4	NUM
cjfa-41545	96	34	33	33	NUM
cjfa-41545	96	35	2016	2016	NUM
cjfa-41545	96	36	44	44	NUM
cjfa-41545	96	37	6	6	NUM
cjfa-41545	96	38	5	5	NUM
cjfa-41545	96	39	33	33	NUM
cjfa-41545	96	40	2017	2017	NUM
cjfa-41545	96	41	46	46	NUM
cjfa-41545	96	42	8	8	NUM
cjfa-41545	96	43	6	6	NUM
cjfa-41545	96	44	32	32	NUM
cjfa-41545	96	45	2018	2018	NUM
cjfa-41545	96	46	48	48	NUM
cjfa-41545	96	47	8	8	NUM
cjfa-41545	96	48	6	6	NUM
cjfa-41545	96	49	34	34	NUM
cjfa-41545	96	50	2019	2019	NUM
cjfa-41545	96	51	55	55	NUM
cjfa-41545	96	52	9	9	NUM
cjfa-41545	96	53	6	6	NUM
cjfa-41545	96	54	40	40	NUM
cjfa-41545	96	55	s	s	NOUN
cjfa-41545	96	56	o	o	NOUN
cjfa-41545	96	57	u	u	NOUN
cjfa-41545	96	58	r	r	NOUN
cjfa-41545	96	59	c	c	NOUN
cjfa-41545	96	60	e	e	NOUN
cjfa-41545	96	61	:	:	PUNCT
cjfa-41545	96	62	author	author	PROPN
cjfa-41545	96	63	’s	’s	PART
cjfa-41545	96	64	calculations	calculation	NOUN
cjfa-41545	96	65	.	.	PUNCT
cjfa-41545	97	1	table	table	NOUN
cjfa-41545	97	2	1	1	NUM
cjfa-41545	97	3	.	.	PUNCT
cjfa-41545	97	4	description	description	NOUN
cjfa-41545	97	5	…	…	PUNCT
cjfa-41545	97	6	rajesh	rajesh	PROPN
cjfa-41545	97	7	desai	desai	PROPN
cjfa-41545	97	8	,	,	PUNCT
cjfa-41545	97	9	avani	avani	NOUN
cjfa-41545	97	10	raval1616	raval1616	ADP
cjfa-41545	97	11	annual	annual	ADJ
cjfa-41545	97	12	reports	report	NOUN
cjfa-41545	97	13	of	of	ADP
cjfa-41545	97	14	cdp	cdp	NOUN
cjfa-41545	97	15	have	have	AUX
cjfa-41545	97	16	been	be	AUX
cjfa-41545	97	17	considered	consider	VERB
cjfa-41545	97	18	as	as	ADP
cjfa-41545	97	19	a	a	DET
cjfa-41545	97	20	source	source	NOUN
cjfa-41545	97	21	of	of	ADP
cjfa-41545	97	22	collecting	collect	VERB
cjfa-41545	97	23	data	datum	NOUN
cjfa-41545	97	24	of	of	ADP
cjfa-41545	97	25	co2	co2	NOUN
cjfa-41545	97	26	emission	emission	NOUN
cjfa-41545	97	27	.	.	PUNCT
cjfa-41545	98	1	it	it	PRON
cjfa-41545	98	2	is	be	AUX
cjfa-41545	98	3	an	an	DET
cjfa-41545	98	4	international	international	ADJ
cjfa-41545	98	5	not	not	PART
cjfa-41545	98	6	-	-	PUNCT
cjfa-41545	98	7	for	for	ADP
cjfa-41545	98	8	-	-	PUNCT
cjfa-41545	98	9	profit	profit	NOUN
cjfa-41545	98	10	institution	institution	NOUN
cjfa-41545	98	11	that	that	PRON
cjfa-41545	98	12	collects	collect	VERB
cjfa-41545	98	13	and	and	CCONJ
cjfa-41545	98	14	summarises	summarise	VERB
cjfa-41545	98	15	the	the	DET
cjfa-41545	98	16	data	datum	NOUN
cjfa-41545	98	17	on	on	ADP
cjfa-41545	98	18	carbon	carbon	NOUN
cjfa-41545	98	19	and	and	CCONJ
cjfa-41545	98	20	other	other	ADJ
cjfa-41545	98	21	related	relate	VERB
cjfa-41545	98	22	toxic	toxic	ADJ
cjfa-41545	98	23	emission	emission	NOUN
cjfa-41545	98	24	according	accord	VERB
cjfa-41545	98	25	to	to	ADP
cjfa-41545	98	26	country	country	NOUN
cjfa-41545	98	27	as	as	ADV
cjfa-41545	98	28	well	well	ADV
cjfa-41545	98	29	as	as	ADP
cjfa-41545	98	30	corporates	corporate	NOUN
cjfa-41545	98	31	.	.	PUNCT
cjfa-41545	99	1	past	past	ADJ
cjfa-41545	99	2	studies	study	NOUN
cjfa-41545	99	3	from	from	ADP
cjfa-41545	99	4	wang	wang	PROPN
cjfa-41545	99	5	et	et	PROPN
cjfa-41545	99	6	al	al	PROPN
cjfa-41545	99	7	.	.	PROPN
cjfa-41545	100	1	(	(	PUNCT
cjfa-41545	100	2	2014	2014	NUM
cjfa-41545	100	3	)	)	PUNCT
cjfa-41545	100	4	,	,	PUNCT
cjfa-41545	100	5	giannarakis	giannaraki	VERB
cjfa-41545	100	6	et	et	NOUN
cjfa-41545	100	7	al	al	PROPN
cjfa-41545	100	8	.	.	PROPN
cjfa-41545	101	1	(	(	PUNCT
cjfa-41545	101	2	2017	2017	NUM
cjfa-41545	101	3	)	)	PUNCT
cjfa-41545	101	4	have	have	AUX
cjfa-41545	101	5	also	also	ADV
cjfa-41545	101	6	considered	consider	VERB
cjfa-41545	101	7	cdp	cdp	NOUN
cjfa-41545	101	8	as	as	ADP
cjfa-41545	101	9	a	a	DET
cjfa-41545	101	10	trustworthy	trustworthy	ADJ
cjfa-41545	101	11	source	source	NOUN
cjfa-41545	101	12	for	for	ADP
cjfa-41545	101	13	such	such	ADJ
cjfa-41545	101	14	data	datum	NOUN
cjfa-41545	101	15	.	.	PUNCT
cjfa-41545	102	1	further	far	ADV
cjfa-41545	102	2	,	,	PUNCT
cjfa-41545	102	3	prowess	prowess	NOUN
cjfa-41545	102	4	database	database	NOUN
cjfa-41545	102	5	has	have	AUX
cjfa-41545	102	6	been	be	AUX
cjfa-41545	102	7	utilised	utilise	VERB
cjfa-41545	102	8	for	for	ADP
cjfa-41545	102	9	collecting	collect	VERB
cjfa-41545	102	10	data	datum	NOUN
cjfa-41545	102	11	of	of	ADP
cjfa-41545	102	12	firm	firm	ADJ
cjfa-41545	102	13	value	value	NOUN
cjfa-41545	102	14	as	as	ADV
cjfa-41545	102	15	well	well	ADV
cjfa-41545	102	16	as	as	ADP
cjfa-41545	102	17	other	other	ADJ
cjfa-41545	102	18	control	control	NOUN
cjfa-41545	102	19	variables	variable	NOUN
cjfa-41545	102	20	as	as	SCONJ
cjfa-41545	102	21	pointed	point	VERB
cjfa-41545	102	22	in	in	ADP
cjfa-41545	102	23	above	above	ADP
cjfa-41545	102	24	section	section	NOUN
cjfa-41545	102	25	.	.	PUNCT
cjfa-41545	103	1	effect	effect	NOUN
cjfa-41545	103	2	of	of	ADP
cjfa-41545	103	3	coeffect	coeffect	NOUN
cjfa-41545	103	4	of	of	ADP
cjfa-41545	103	5	co22	co22	PROPN
cjfa-41545	103	6	emission	emission	NOUN
cjfa-41545	103	7	on	on	ADP
cjfa-41545	103	8	firm	firm	ADJ
cjfa-41545	103	9	value	value	NOUN
cjfa-41545	103	10	emission	emission	NOUN
cjfa-41545	103	11	on	on	ADP
cjfa-41545	103	12	firm	firm	ADJ
cjfa-41545	103	13	value	value	NOUN
cjfa-41545	103	14	present	present	ADJ
cjfa-41545	103	15	study	study	NOUN
cjfa-41545	103	16	is	be	AUX
cjfa-41545	103	17	based	base	VERB
cjfa-41545	103	18	on	on	ADP
cjfa-41545	103	19	unbalanced	unbalanced	ADJ
cjfa-41545	103	20	panel	panel	NOUN
cjfa-41545	103	21	data	datum	NOUN
cjfa-41545	103	22	of	of	ADP
cjfa-41545	103	23	cdp	cdp	PROPN
cjfa-41545	103	24	india	india	PROPN
cjfa-41545	103	25	firms	firm	NOUN
cjfa-41545	103	26	that	that	PRON
cjfa-41545	103	27	have	have	AUX
cjfa-41545	103	28	disclosed	disclose	VERB
cjfa-41545	103	29	co2	co2	NOUN
cjfa-41545	103	30	data	datum	NOUN
cjfa-41545	103	31	through	through	ADP
cjfa-41545	103	32	responding	respond	VERB
cjfa-41545	103	33	cdp	cdp	NOUN
cjfa-41545	103	34	questionnaire	questionnaire	NOUN
cjfa-41545	103	35	.	.	PUNCT
cjfa-41545	104	1	hence	hence	ADV
cjfa-41545	104	2	,	,	PUNCT
cjfa-41545	104	3	two	two	NUM
cjfa-41545	104	4	multiple	multiple	ADJ
cjfa-41545	104	5	regression	regression	NOUN
cjfa-41545	104	6	model	model	NOUN
cjfa-41545	104	7	by	by	ADP
cjfa-41545	104	8	taking	take	VERB
cjfa-41545	104	9	firm	firm	ADJ
cjfa-41545	104	10	value	value	NOUN
cjfa-41545	104	11	,	,	PUNCT
cjfa-41545	104	12	i.e.	i.e.	X
cjfa-41545	104	13	tobin	tobin	PROPN
cjfa-41545	104	14	’s	’s	PART
cjfa-41545	104	15	q	q	NOUN
cjfa-41545	104	16	ratio	ratio	NOUN
cjfa-41545	104	17	and	and	CCONJ
cjfa-41545	104	18	mbv	mbv	PROPN
cjfa-41545	104	19	as	as	ADP
cjfa-41545	104	20	dependent	dependent	ADJ
cjfa-41545	104	21	variable	variable	NOUN
cjfa-41545	104	22	and	and	CCONJ
cjfa-41545	104	23	emission	emission	NOUN
cjfa-41545	104	24	of	of	ADP
cjfa-41545	104	25	co2	co2	NOUN
cjfa-41545	104	26	as	as	ADP
cjfa-41545	104	27	independent	independent	ADJ
cjfa-41545	104	28	have	have	AUX
cjfa-41545	104	29	been	be	AUX
cjfa-41545	104	30	formulated	formulate	VERB
cjfa-41545	104	31	.	.	PUNCT
cjfa-41545	105	1	referring	refer	VERB
cjfa-41545	105	2	the	the	DET
cjfa-41545	105	3	extant	extant	ADJ
cjfa-41545	105	4	literature	literature	NOUN
cjfa-41545	105	5	,	,	PUNCT
cjfa-41545	105	6	the	the	DET
cjfa-41545	105	7	relation	relation	NOUN
cjfa-41545	105	8	between	between	ADP
cjfa-41545	105	9	co2	co2	NOUN
cjfa-41545	105	10	and	and	CCONJ
cjfa-41545	105	11	firm	firm	ADJ
cjfa-41545	105	12	value	value	NOUN
cjfa-41545	105	13	is	be	AUX
cjfa-41545	105	14	expected	expect	VERB
cjfa-41545	105	15	to	to	PART
cjfa-41545	105	16	be	be	AUX
cjfa-41545	105	17	negative	negative	ADJ
cjfa-41545	105	18	(	(	PUNCT
cjfa-41545	105	19	smale	smale	ADJ
cjfa-41545	105	20	,	,	PUNCT
cjfa-41545	105	21	hartley	hartley	PROPN
cjfa-41545	105	22	,	,	PUNCT
cjfa-41545	105	23	hepburn	hepburn	NOUN
cjfa-41545	105	24	,	,	PUNCT
cjfa-41545	105	25	ward	ward	PROPN
cjfa-41545	105	26	&	&	CCONJ
cjfa-41545	105	27	grubb	grubb	PROPN
cjfa-41545	105	28	,	,	PUNCT
cjfa-41545	105	29	2006	2006	NUM
cjfa-41545	105	30	;	;	PUNCT
cjfa-41545	105	31	ramiah	ramiah	NOUN
cjfa-41545	105	32	et	et	PROPN
cjfa-41545	105	33	al	al	PROPN
cjfa-41545	105	34	.	.	PROPN
cjfa-41545	105	35	,	,	PUNCT
cjfa-41545	105	36	2013	2013	NUM
cjfa-41545	105	37	;	;	PUNCT
cjfa-41545	105	38	lee	lee	PROPN
cjfa-41545	105	39	et	et	PROPN
cjfa-41545	105	40	al	al	PROPN
cjfa-41545	105	41	.	.	PROPN
cjfa-41545	105	42	,	,	PUNCT
cjfa-41545	105	43	2013	2013	NUM
cjfa-41545	105	44	;	;	PUNCT
cjfa-41545	105	45	delmas	delmas	PROPN
cjfa-41545	105	46	et	et	PROPN
cjfa-41545	105	47	al	al	PROPN
cjfa-41545	105	48	.	.	PROPN
cjfa-41545	105	49	,	,	PUNCT
cjfa-41545	105	50	2015	2015	NUM
cjfa-41545	105	51	)	)	PUNCT
cjfa-41545	105	52	and	and	CCONJ
cjfa-41545	105	53	therefore	therefore	ADV
cjfa-41545	105	54	sign	sign	VERB
cjfa-41545	105	55	of	of	ADP
cjfa-41545	105	56	β1	β1	PROPN
cjfa-41545	105	57	will	will	AUX
cjfa-41545	105	58	be	be	AUX
cjfa-41545	105	59	negative	negative	ADJ
cjfa-41545	105	60	.	.	PUNCT
cjfa-41545	106	1	tobin	tobin	PROPN
cjfa-41545	106	2	’s	’s	PART
cjfa-41545	106	3	qt	qt	NOUN
cjfa-41545	106	4	=	=	SYM
cjfa-41545	106	5	α	α	PROPN
cjfa-41545	106	6	+	+	CCONJ
cjfa-41545	106	7	β1	β1	PROPN
cjfa-41545	106	8	×	×	NOUN
cjfa-41545	106	9	co2	co2	NOUN
cjfa-41545	106	10	emissiont	emissiont	NOUN
cjfa-41545	107	1	+	+	CCONJ
cjfa-41545	107	2	β2	β2	VERB
cjfa-41545	107	3	×	×	PROPN
cjfa-41545	107	4	growtht	growtht	NOUN
cjfa-41545	107	5	+	+	CCONJ
cjfa-41545	107	6	β3	β3	ADJ
cjfa-41545	107	7	×	×	PROPN
cjfa-41545	107	8	sizet	sizet	NOUN
cjfa-41545	107	9	+	+	CCONJ
cjfa-41545	107	10	β4	β4	ADJ
cjfa-41545	107	11	×	×	NOUN
cjfa-41545	107	12	leveraget	leveraget	NOUN
cjfa-41545	107	13	+	+	CCONJ
cjfa-41545	107	14	β5	β5	ADJ
cjfa-41545	107	15	×	×	PROPN
cjfa-41545	107	16	capital	capital	NOUN
cjfa-41545	107	17	intensityt	intensityt	NOUN
cjfa-41545	107	18	+	+	CCONJ
cjfa-41545	107	19	β6	β6	PROPN
cjfa-41545	107	20	×	×	PROPN
cjfa-41545	107	21	firm	firm	ADJ
cjfa-41545	107	22	effect	effect	NOUN
cjfa-41545	107	23	+	+	CCONJ
cjfa-41545	107	24	β7	β7	ADJ
cjfa-41545	107	25	×	×	NOUN
cjfa-41545	107	26	year	year	NOUN
cjfa-41545	107	27	effect	effect	NOUN
cjfa-41545	108	1	+	+	CCONJ
cjfa-41545	108	2	εt	εt	PROPN
cjfa-41545	108	3	(	(	PUNCT
cjfa-41545	108	4	1	1	X
cjfa-41545	108	5	)	)	PUNCT
cjfa-41545	108	6	mbvt	mbvt	NOUN
cjfa-41545	108	7	=	=	SYM
cjfa-41545	108	8	α	α	PROPN
cjfa-41545	108	9	+	+	CCONJ
cjfa-41545	108	10	β1	β1	PROPN
cjfa-41545	108	11	×	×	NOUN
cjfa-41545	108	12	co2	co2	NOUN
cjfa-41545	108	13	emissiont	emissiont	NOUN
cjfa-41545	109	1	+	+	CCONJ
cjfa-41545	109	2	β2	β2	VERB
cjfa-41545	109	3	×	×	PROPN
cjfa-41545	109	4	growtht	growtht	NOUN
cjfa-41545	109	5	+	+	CCONJ
cjfa-41545	109	6	β3	β3	ADJ
cjfa-41545	109	7	×	×	PROPN
cjfa-41545	109	8	sizet	sizet	NOUN
cjfa-41545	109	9	+	+	CCONJ
cjfa-41545	109	10	β4	β4	ADJ
cjfa-41545	109	11	×	×	NOUN
cjfa-41545	109	12	leveraget	leveraget	NOUN
cjfa-41545	109	13	+	+	CCONJ
cjfa-41545	109	14	β5	β5	ADJ
cjfa-41545	109	15	×	×	PROPN
cjfa-41545	109	16	capital	capital	NOUN
cjfa-41545	109	17	intensityt	intensityt	NOUN
cjfa-41545	109	18	+	+	CCONJ
cjfa-41545	109	19	β6	β6	PROPN
cjfa-41545	109	20	×	×	PROPN
cjfa-41545	109	21	firm	firm	ADJ
cjfa-41545	109	22	effect	effect	NOUN
cjfa-41545	109	23	+	+	CCONJ
cjfa-41545	109	24	β7	β7	ADJ
cjfa-41545	109	25	×	×	NOUN
cjfa-41545	109	26	year	year	NOUN
cjfa-41545	109	27	effect	effect	NOUN
cjfa-41545	110	1	+	+	CCONJ
cjfa-41545	110	2	εt	εt	PROPN
cjfa-41545	110	3	(	(	PUNCT
cjfa-41545	110	4	2	2	NUM
cjfa-41545	110	5	)	)	PUNCT
cjfa-41545	110	6	where	where	SCONJ
cjfa-41545	110	7	:	:	PUNCT
cjfa-41545	110	8	α	α	X
cjfa-41545	110	9	=	=	PUNCT
cjfa-41545	110	10	intercept	intercept	NOUN
cjfa-41545	110	11	β1	β1	PROPN
cjfa-41545	110	12	to	to	ADP
cjfa-41545	110	13	β5	β5	NOUN
cjfa-41545	110	14	=	=	PUNCT
cjfa-41545	110	15	regression	regression	NOUN
cjfa-41545	110	16	co	co	ADJ
cjfa-41545	110	17	-	-	ADJ
cjfa-41545	110	18	efficient	efficient	ADJ
cjfa-41545	110	19	ε	ε	NOUN
cjfa-41545	110	20	=	=	SYM
cjfa-41545	110	21	error	error	NOUN
cjfa-41545	110	22	term	term	NOUN
cjfa-41545	110	23	t	t	NOUN
cjfa-41545	110	24	=	=	PUNCT
cjfa-41545	110	25	number	number	NOUN
cjfa-41545	110	26	of	of	ADP
cjfa-41545	110	27	year	year	NOUN
cjfa-41545	110	28	(	(	PUNCT
cjfa-41545	110	29	2013	2013	NUM
cjfa-41545	110	30	to	to	ADP
cjfa-41545	110	31	2019	2019	NUM
cjfa-41545	110	32	)	)	PUNCT
cjfa-41545	110	33	examining	examine	VERB
cjfa-41545	110	34	the	the	DET
cjfa-41545	110	35	relation	relation	NOUN
cjfa-41545	110	36	between	between	ADP
cjfa-41545	110	37	market	market	NOUN
cjfa-41545	110	38	value	value	NOUN
cjfa-41545	110	39	and	and	CCONJ
cjfa-41545	110	40	co2	co2	NOUN
cjfa-41545	110	41	emission	emission	NOUN
cjfa-41545	110	42	…	…	PUNCT
cjfa-41545	110	43	1717	1717	NUM
cjfa-41545	110	44	further	far	ADV
cjfa-41545	110	45	,	,	PUNCT
cjfa-41545	110	46	as	as	SCONJ
cjfa-41545	110	47	the	the	DET
cjfa-41545	110	48	study	study	NOUN
cjfa-41545	110	49	is	be	AUX
cjfa-41545	110	50	based	base	VERB
cjfa-41545	110	51	on	on	ADP
cjfa-41545	110	52	multiple	multiple	ADJ
cjfa-41545	110	53	regression	regression	NOUN
cjfa-41545	110	54	model	model	NOUN
cjfa-41545	110	55	,	,	PUNCT
cjfa-41545	110	56	there	there	PRON
cjfa-41545	110	57	is	be	VERB
cjfa-41545	110	58	a	a	DET
cjfa-41545	110	59	possible	possible	ADJ
cjfa-41545	110	60	issue	issue	NOUN
cjfa-41545	110	61	of	of	ADP
cjfa-41545	110	62	multicollinearity	multicollinearity	NOUN
cjfa-41545	110	63	and	and	CCONJ
cjfa-41545	110	64	autocorrelation	autocorrelation	NOUN
cjfa-41545	110	65	which	which	PRON
cjfa-41545	110	66	has	have	AUX
cjfa-41545	110	67	been	be	AUX
cjfa-41545	110	68	tested	test	VERB
cjfa-41545	110	69	using	use	VERB
cjfa-41545	110	70	variance	variance	NOUN
cjfa-41545	110	71	inflation	inflation	NOUN
cjfa-41545	110	72	factor	factor	NOUN
cjfa-41545	110	73	(	(	PUNCT
cjfa-41545	110	74	vif	vif	PROPN
cjfa-41545	110	75	)	)	PUNCT
cjfa-41545	110	76	and	and	CCONJ
cjfa-41545	110	77	durbin	durbin	NOUN
cjfa-41545	110	78	-	-	PUNCT
cjfa-41545	110	79	watson	watson	NOUN
cjfa-41545	110	80	(	(	PUNCT
cjfa-41545	110	81	dw	dw	NOUN
cjfa-41545	110	82	)	)	PUNCT
cjfa-41545	110	83	statistics	statistic	NOUN
cjfa-41545	110	84	respectively	respectively	ADV
cjfa-41545	110	85	.	.	PUNCT
cjfa-41545	111	1	besides	besides	SCONJ
cjfa-41545	111	2	,	,	PUNCT
cjfa-41545	111	3	corporate	corporate	ADJ
cjfa-41545	111	4	finance	finance	NOUN
cjfa-41545	111	5	research	research	NOUN
cjfa-41545	111	6	may	may	AUX
cjfa-41545	111	7	expose	expose	VERB
cjfa-41545	111	8	to	to	ADP
cjfa-41545	111	9	endogeneity	endogeneity	NOUN
cjfa-41545	111	10	issue	issue	NOUN
cjfa-41545	111	11	arising	arise	VERB
cjfa-41545	111	12	from	from	ADP
cjfa-41545	111	13	omitted	omit	VERB
cjfa-41545	111	14	variables	variable	NOUN
cjfa-41545	111	15	and	and	CCONJ
cjfa-41545	111	16	simultaneity	simultaneity	NOUN
cjfa-41545	111	17	of	of	ADP
cjfa-41545	111	18	occurrence	occurrence	NOUN
cjfa-41545	111	19	.	.	PUNCT
cjfa-41545	112	1	presently	presently	ADV
cjfa-41545	112	2	,	,	PUNCT
cjfa-41545	112	3	market	market	NOUN
cjfa-41545	112	4	value	value	NOUN
cjfa-41545	112	5	of	of	ADP
cjfa-41545	112	6	the	the	DET
cjfa-41545	112	7	firm	firm	NOUN
cjfa-41545	112	8	may	may	AUX
cjfa-41545	112	9	affect	affect	VERB
cjfa-41545	112	10	the	the	DET
cjfa-41545	112	11	level	level	NOUN
cjfa-41545	112	12	of	of	ADP
cjfa-41545	112	13	carbon	carbon	NOUN
cjfa-41545	112	14	emission	emission	NOUN
cjfa-41545	112	15	leading	lead	VERB
cjfa-41545	112	16	to	to	ADP
cjfa-41545	112	17	the	the	DET
cjfa-41545	112	18	problem	problem	NOUN
cjfa-41545	112	19	of	of	ADP
cjfa-41545	112	20	reverse	reverse	ADJ
cjfa-41545	112	21	causality	causality	NOUN
cjfa-41545	112	22	,	,	PUNCT
cjfa-41545	112	23	i.e.	i.e.	X
cjfa-41545	112	24	simultaneity	simultaneity	NOUN
cjfa-41545	112	25	.	.	PUNCT
cjfa-41545	113	1	further	far	ADV
cjfa-41545	113	2	,	,	PUNCT
cjfa-41545	113	3	firm	firm	ADJ
cjfa-41545	113	4	value	value	NOUN
cjfa-41545	113	5	is	be	AUX
cjfa-41545	113	6	a	a	DET
cjfa-41545	113	7	function	function	NOUN
cjfa-41545	113	8	of	of	ADP
cjfa-41545	113	9	several	several	ADJ
cjfa-41545	113	10	company	company	NOUN
cjfa-41545	113	11	specific	specific	ADJ
cjfa-41545	113	12	as	as	ADV
cjfa-41545	113	13	well	well	ADV
cjfa-41545	113	14	as	as	ADP
cjfa-41545	113	15	macro	macro	ADJ
cjfa-41545	113	16	variables	variable	NOUN
cjfa-41545	113	17	and	and	CCONJ
cjfa-41545	113	18	hence	hence	ADV
cjfa-41545	113	19	there	there	PRON
cjfa-41545	113	20	can	can	AUX
cjfa-41545	113	21	be	be	AUX
cjfa-41545	113	22	possibility	possibility	NOUN
cjfa-41545	113	23	of	of	ADP
cjfa-41545	113	24	omitted	omit	VERB
cjfa-41545	113	25	variable	variable	ADJ
cjfa-41545	113	26	bias	bias	NOUN
cjfa-41545	113	27	.	.	PUNCT
cjfa-41545	114	1	to	to	PART
cjfa-41545	114	2	address	address	VERB
cjfa-41545	114	3	the	the	DET
cjfa-41545	114	4	same	same	ADJ
cjfa-41545	114	5	,	,	PUNCT
cjfa-41545	114	6	the	the	DET
cjfa-41545	114	7	regression	regression	NOUN
cjfa-41545	114	8	model	model	NOUN
cjfa-41545	114	9	indicated	indicate	VERB
cjfa-41545	114	10	above	above	ADV
cjfa-41545	114	11	has	have	AUX
cjfa-41545	114	12	been	be	AUX
cjfa-41545	114	13	recomputed	recompute	VERB
cjfa-41545	114	14	using	use	VERB
cjfa-41545	114	15	generalised	generalise	VERB
cjfa-41545	114	16	methods	method	NOUN
cjfa-41545	114	17	of	of	ADP
cjfa-41545	114	18	moments	moment	NOUN
cjfa-41545	114	19	(	(	PUNCT
cjfa-41545	114	20	gmm	gmm	NOUN
cjfa-41545	114	21	)	)	PUNCT
cjfa-41545	114	22	estimation	estimation	NOUN
cjfa-41545	114	23	.	.	PUNCT
cjfa-41545	115	1	data	datum	NOUN
cjfa-41545	115	2	analysis	analysis	NOUN
cjfa-41545	115	3	and	and	CCONJ
cjfa-41545	115	4	resultsdata	resultsdata	NOUN
cjfa-41545	115	5	analysis	analysis	NOUN
cjfa-41545	115	6	and	and	CCONJ
cjfa-41545	115	7	results	result	VERB
cjfa-41545	115	8	descriptive	descriptive	ADJ
cjfa-41545	115	9	statisticsdescriptive	statisticsdescriptive	ADJ
cjfa-41545	115	10	statistics	statistics	PROPN
cjfa-41545	115	11	table	table	NOUN
cjfa-41545	115	12	3	3	NUM
cjfa-41545	115	13	portrays	portray	VERB
cjfa-41545	115	14	the	the	DET
cjfa-41545	115	15	summary	summary	NOUN
cjfa-41545	115	16	of	of	ADP
cjfa-41545	115	17	descriptive	descriptive	ADJ
cjfa-41545	115	18	statistics	statistic	NOUN
cjfa-41545	115	19	of	of	ADP
cjfa-41545	115	20	the	the	DET
cjfa-41545	115	21	selected	select	VERB
cjfa-41545	115	22	companies	company	NOUN
cjfa-41545	115	23	.	.	PUNCT
cjfa-41545	116	1	first	first	ADJ
cjfa-41545	116	2	part	part	NOUN
cjfa-41545	116	3	of	of	ADP
cjfa-41545	116	4	table	table	NOUN
cjfa-41545	116	5	represents	represent	VERB
cjfa-41545	116	6	the	the	DET
cjfa-41545	116	7	output	output	NOUN
cjfa-41545	116	8	for	for	ADP
cjfa-41545	116	9	mbv	mbv	PROPN
cjfa-41545	116	10	and	and	CCONJ
cjfa-41545	116	11	tobin	tobin	PROPN
cjfa-41545	116	12	’s	’s	PART
cjfa-41545	116	13	q	q	NOUN
cjfa-41545	116	14	ratio	ratio	NOUN
cjfa-41545	116	15	.	.	PUNCT
cjfa-41545	117	1	average	average	ADJ
cjfa-41545	117	2	(	(	PUNCT
cjfa-41545	117	3	median	median	ADJ
cjfa-41545	117	4	)	)	PUNCT
cjfa-41545	117	5	values	value	NOUN
cjfa-41545	117	6	of	of	ADP
cjfa-41545	117	7	tobin	tobin	NOUN
cjfa-41545	117	8	’s	’s	PART
cjfa-41545	117	9	q	q	NOUN
cjfa-41545	117	10	ratio	ratio	NOUN
cjfa-41545	117	11	and	and	CCONJ
cjfa-41545	117	12	mbv	mbv	NOUN
cjfa-41545	117	13	are	be	AUX
cjfa-41545	117	14	2.4114	2.4114	NUM
cjfa-41545	117	15	(	(	PUNCT
cjfa-41545	117	16	2.0318	2.0318	NUM
cjfa-41545	117	17	)	)	PUNCT
cjfa-41545	117	18	and	and	CCONJ
cjfa-41545	117	19	3.9180	3.9180	NUM
cjfa-41545	117	20	(	(	PUNCT
cjfa-41545	117	21	3.1600	3.1600	NUM
cjfa-41545	117	22	)	)	PUNCT
cjfa-41545	117	23	respectively	respectively	ADV
cjfa-41545	117	24	indicating	indicate	VERB
cjfa-41545	117	25	that	that	SCONJ
cjfa-41545	117	26	the	the	DET
cjfa-41545	117	27	selected	select	VERB
cjfa-41545	117	28	firms	firm	NOUN
cjfa-41545	117	29	are	be	AUX
cjfa-41545	117	30	performing	perform	VERB
cjfa-41545	117	31	well	well	ADV
cjfa-41545	117	32	with	with	ADP
cjfa-41545	117	33	respect	respect	NOUN
cjfa-41545	117	34	their	their	PRON
cjfa-41545	117	35	market	market	NOUN
cjfa-41545	117	36	value	value	NOUN
cjfa-41545	117	37	.	.	PUNCT
cjfa-41545	118	1	however	however	ADV
cjfa-41545	118	2	,	,	PUNCT
cjfa-41545	118	3	minimum	minimum	ADJ
cjfa-41545	118	4	and	and	CCONJ
cjfa-41545	118	5	maximum	maximum	ADJ
cjfa-41545	118	6	values	value	NOUN
cjfa-41545	118	7	of	of	ADP
cjfa-41545	118	8	both	both	DET
cjfa-41545	118	9	measures	measure	NOUN
cjfa-41545	118	10	demonstrate	demonstrate	VERB
cjfa-41545	118	11	high	high	ADJ
cjfa-41545	118	12	-	-	PUNCT
cjfa-41545	118	13	degree	degree	NOUN
cjfa-41545	118	14	of	of	ADP
cjfa-41545	118	15	variation	variation	NOUN
cjfa-41545	118	16	among	among	ADP
cjfa-41545	118	17	the	the	DET
cjfa-41545	118	18	sample	sample	NOUN
cjfa-41545	118	19	companies	company	NOUN
cjfa-41545	118	20	.	.	PUNCT
cjfa-41545	119	1	further	far	ADV
cjfa-41545	119	2	,	,	PUNCT
cjfa-41545	119	3	average	average	ADJ
cjfa-41545	119	4	co2	co2	NOUN
cjfa-41545	119	5	emission	emission	NOUN
cjfa-41545	119	6	for	for	ADP
cjfa-41545	119	7	the	the	DET
cjfa-41545	119	8	selected	select	VERB
cjfa-41545	119	9	period	period	NOUN
cjfa-41545	119	10	is	be	AUX
cjfa-41545	119	11	more	more	ADJ
cjfa-41545	119	12	than	than	ADP
cjfa-41545	119	13	eight	eight	NUM
cjfa-41545	119	14	lakh	lakh	NUM
cjfa-41545	119	15	matric	matric	NOUN
cjfa-41545	119	16	tone	tone	NOUN
cjfa-41545	119	17	with	with	ADP
cjfa-41545	119	18	a	a	DET
cjfa-41545	119	19	standard	standard	ADJ
cjfa-41545	119	20	deviation	deviation	NOUN
cjfa-41545	119	21	of	of	ADP
cjfa-41545	119	22	12.70	12.70	NUM
cjfa-41545	119	23	lakh	lakh	NOUN
cjfa-41545	119	24	matric	matric	NOUN
cjfa-41545	119	25	tone	tone	NOUN
cjfa-41545	119	26	(	(	PUNCT
cjfa-41545	119	27	mt	mt	PROPN
cjfa-41545	119	28	)	)	PUNCT
cjfa-41545	119	29	.	.	PUNCT
cjfa-41545	120	1	higher	high	ADJ
cjfa-41545	120	2	value	value	NOUN
cjfa-41545	120	3	of	of	ADP
cjfa-41545	120	4	standard	standard	ADJ
cjfa-41545	120	5	deviation	deviation	NOUN
cjfa-41545	120	6	as	as	SCONJ
cjfa-41545	120	7	compared	compare	VERB
cjfa-41545	120	8	to	to	PART
cjfa-41545	120	9	average	average	ADJ
cjfa-41545	120	10	represents	represent	VERB
cjfa-41545	120	11	enormous	enormous	ADJ
cjfa-41545	120	12	level	level	NOUN
cjfa-41545	120	13	of	of	ADP
cjfa-41545	120	14	variations	variation	NOUN
cjfa-41545	120	15	among	among	ADP
cjfa-41545	120	16	the	the	DET
cjfa-41545	120	17	selected	select	VERB
cjfa-41545	120	18	companies	company	NOUN
cjfa-41545	120	19	so	so	ADV
cjfa-41545	120	20	far	far	ADV
cjfa-41545	120	21	as	as	SCONJ
cjfa-41545	120	22	co2	co2	NOUN
cjfa-41545	120	23	discharge	discharge	NOUN
cjfa-41545	120	24	is	be	AUX
cjfa-41545	120	25	concerned	concern	VERB
cjfa-41545	120	26	.	.	PUNCT
cjfa-41545	121	1	the	the	DET
cjfa-41545	121	2	sample	sample	NOUN
cjfa-41545	121	3	firms	firm	NOUN
cjfa-41545	121	4	have	have	AUX
cjfa-41545	121	5	reported	report	VERB
cjfa-41545	121	6	a	a	DET
cjfa-41545	121	7	mean	mean	NOUN
cjfa-41545	121	8	(	(	PUNCT
cjfa-41545	121	9	standard	standard	ADJ
cjfa-41545	121	10	deviation	deviation	NOUN
cjfa-41545	121	11	)	)	PUNCT
cjfa-41545	121	12	revenue	revenue	NOUN
cjfa-41545	121	13	growth	growth	NOUN
cjfa-41545	121	14	rate	rate	NOUN
cjfa-41545	121	15	of	of	ADP
cjfa-41545	121	16	10.67	10.67	NUM
cjfa-41545	121	17	(	(	PUNCT
cjfa-41545	121	18	17.18	17.18	NUM
cjfa-41545	121	19	)	)	PUNCT
cjfa-41545	121	20	percent	percent	NOUN
cjfa-41545	121	21	showing	show	VERB
cjfa-41545	121	22	moderate	moderate	ADJ
cjfa-41545	121	23	but	but	CCONJ
cjfa-41545	121	24	inconsistent	inconsistent	ADJ
cjfa-41545	121	25	growth	growth	NOUN
cjfa-41545	121	26	.	.	PUNCT
cjfa-41545	122	1	average	average	ADJ
cjfa-41545	122	2	value	value	NOUN
cjfa-41545	122	3	of	of	ADP
cjfa-41545	122	4	debt	debt	NOUN
cjfa-41545	122	5	-	-	PUNCT
cjfa-41545	122	6	asset	asset	NOUN
cjfa-41545	122	7	ratio	ratio	NOUN
cjfa-41545	122	8	for	for	ADP
cjfa-41545	122	9	the	the	DET
cjfa-41545	122	10	sample	sample	NOUN
cjfa-41545	122	11	is	be	AUX
cjfa-41545	122	12	0.3783	0.3783	NUM
cjfa-41545	122	13	that	that	PRON
cjfa-41545	122	14	shows	show	VERB
cjfa-41545	122	15	higher	high	ADJ
cjfa-41545	122	16	dependence	dependence	NOUN
cjfa-41545	122	17	on	on	ADP
cjfa-41545	122	18	owners	owner	NOUN
cjfa-41545	122	19	’	'	PUNCT
cjfa-41545	122	20	fund	fund	NOUN
cjfa-41545	122	21	instead	instead	ADV
cjfa-41545	122	22	of	of	ADP
cjfa-41545	122	23	debt	debt	NOUN
cjfa-41545	122	24	.	.	PUNCT
cjfa-41545	123	1	lastly	lastly	ADV
cjfa-41545	123	2	,	,	PUNCT
cjfa-41545	123	3	based	base	VERB
cjfa-41545	123	4	on	on	ADP
cjfa-41545	123	5	the	the	DET
cjfa-41545	123	6	summary	summary	NOUN
cjfa-41545	123	7	of	of	ADP
cjfa-41545	123	8	data	datum	NOUN
cjfa-41545	123	9	,	,	PUNCT
cjfa-41545	123	10	it	it	PRON
cjfa-41545	123	11	can	can	AUX
cjfa-41545	123	12	be	be	AUX
cjfa-41545	123	13	concluded	conclude	VERB
cjfa-41545	123	14	that	that	SCONJ
cjfa-41545	123	15	the	the	DET
cjfa-41545	123	16	sample	sample	NOUN
cjfa-41545	123	17	firms	firm	NOUN
cjfa-41545	123	18	can	can	AUX
cjfa-41545	123	19	be	be	AUX
cjfa-41545	123	20	characterised	characterise	VERB
cjfa-41545	123	21	as	as	ADP
cjfa-41545	123	22	low	low	ADJ
cjfa-41545	123	23	levered	lever	VERB
cjfa-41545	123	24	,	,	PUNCT
cjfa-41545	123	25	moderately	moderately	ADV
cjfa-41545	123	26	growing	grow	VERB
cjfa-41545	123	27	,	,	PUNCT
cjfa-41545	123	28	and	and	CCONJ
cjfa-41545	123	29	medium	medium	ADJ
cjfa-41545	123	30	size	size	NOUN
cjfa-41545	123	31	companies	company	NOUN
cjfa-41545	123	32	.	.	PUNCT
cjfa-41545	124	1	rajesh	rajesh	PROPN
cjfa-41545	124	2	desai	desai	PROPN
cjfa-41545	124	3	,	,	PUNCT
cjfa-41545	124	4	avani	avani	ADJ
cjfa-41545	124	5	raval1818	raval1818	PROPN
cjfa-41545	124	6	table	table	NOUN
cjfa-41545	124	7	3	3	NUM
cjfa-41545	124	8	.	.	PUNCT
cjfa-41545	124	9	descriptive	descriptive	ADJ
cjfa-41545	124	10	statistics	statistic	NOUN
cjfa-41545	124	11	obs	obs	PROPN
cjfa-41545	124	12	.	.	PUNCT
cjfa-41545	125	1	minimum	minimum	ADJ
cjfa-41545	125	2	maximum	maximum	ADJ
cjfa-41545	125	3	mean	mean	ADJ
cjfa-41545	125	4	median	median	ADJ
cjfa-41545	125	5	std	std	PROPN
cjfa-41545	125	6	.	.	PROPN
cjfa-41545	125	7	dev	dev	PROPN
cjfa-41545	125	8	.	.	PUNCT
cjfa-41545	126	1	tq	tq	ADV
cjfa-41545	126	2	230	230	NUM
cjfa-41545	126	3	0.1130	0.1130	NUM
cjfa-41545	126	4	9.8608	9.8608	NUM
cjfa-41545	126	5	2.4114	2.4114	NUM
cjfa-41545	126	6	2.0318	2.0318	NUM
cjfa-41545	126	7	1.9882	1.9882	NUM
cjfa-41545	126	8	mbv	mbv	NOUN
cjfa-41545	126	9	230	230	NUM
cjfa-41545	126	10	0.3400	0.3400	NUM
cjfa-41545	126	11	17.0000	17.0000	NUM
cjfa-41545	126	12	3.9180	3.9180	NUM
cjfa-41545	126	13	3.1600	3.1600	NUM
cjfa-41545	126	14	2.9685	2.9685	NUM
cjfa-41545	126	15	co2	co2	NOUN
cjfa-41545	126	16	emission	emission	NOUN
cjfa-41545	126	17	(	(	PUNCT
cjfa-41545	126	18	in	in	ADP
cjfa-41545	126	19	mt	mt	PROPN
cjfa-41545	126	20	)	)	PUNCT
cjfa-41545	126	21	230	230	NUM
cjfa-41545	126	22	2,517.00	2,517.00	NUM
cjfa-41545	126	23	56,093,007.00	56,093,007.00	NUM
cjfa-41545	126	24	8,001,650.00	8,001,650.00	NUM
cjfa-41545	126	25	186,860.00	186,860.00	NUM
cjfa-41545	126	26	12,704,512.00	12,704,512.00	NUM
cjfa-41545	126	27	log	log	NOUN
cjfa-41545	126	28	(	(	PUNCT
cjfa-41545	126	29	co2	co2	NOUN
cjfa-41545	126	30	emission	emission	NOUN
cjfa-41545	126	31	)	)	PUNCT
cjfa-41545	126	32	230	230	NUM
cjfa-41545	126	33	1.5315	1.5315	NUM
cjfa-41545	126	34	7.7489	7.7489	NUM
cjfa-41545	126	35	5.2221	5.2221	NUM
cjfa-41545	126	36	4.7994	4.7994	NUM
cjfa-41545	126	37	1.6238	1.6238	NUM
cjfa-41545	126	38	sales	sale	NOUN
cjfa-41545	126	39	growth	growth	NOUN
cjfa-41545	126	40	230	230	NUM
cjfa-41545	126	41	-0.5470	-0.5470	NOUN
cjfa-41545	126	42	1.7180	1.7180	NUM
cjfa-41545	126	43	0.1067	0.1067	NUM
cjfa-41545	126	44	0.1044	0.1044	NUM
cjfa-41545	126	45	0.1718	0.1718	NUM
cjfa-41545	126	46	size	size	NOUN
cjfa-41545	126	47	230	230	NUM
cjfa-41545	126	48	0.6105	0.6105	NUM
cjfa-41545	126	49	6.5660	6.5660	NUM
cjfa-41545	126	50	4.4790	4.4790	NUM
cjfa-41545	126	51	4.5982	4.5982	NUM
cjfa-41545	126	52	0.8887	0.8887	NUM
cjfa-41545	126	53	leverage	leverage	NOUN
cjfa-41545	126	54	230	230	NUM
cjfa-41545	126	55	0.0286	0.0286	NUM
cjfa-41545	126	56	0.8587	0.8587	NUM
cjfa-41545	126	57	0.3783	0.3783	NUM
cjfa-41545	126	58	0.3823	0.3823	NUM
cjfa-41545	126	59	0.2198	0.2198	NUM
cjfa-41545	126	60	capital	capital	NOUN
cjfa-41545	126	61	intensity	intensity	NOUN
cjfa-41545	126	62	230	230	NUM
cjfa-41545	126	63	0.0000	0.0000	NUM
cjfa-41545	126	64	4.5391	4.5391	NUM
cjfa-41545	126	65	0.1314	0.1314	NUM
cjfa-41545	126	66	0.0596	0.0596	NUM
cjfa-41545	126	67	0.5372	0.5372	NUM
cjfa-41545	126	68	s	s	PART
cjfa-41545	126	69	o	o	X
cjfa-41545	126	70	u	u	NOUN
cjfa-41545	126	71	r	r	NOUN
cjfa-41545	126	72	c	c	NOUN
cjfa-41545	126	73	e	e	NOUN
cjfa-41545	126	74	:	:	PUNCT
cjfa-41545	126	75	author	author	PROPN
cjfa-41545	126	76	’s	’s	PART
cjfa-41545	126	77	calculations	calculation	NOUN
cjfa-41545	126	78	.	.	PUNCT
cjfa-41545	127	1	correlation	correlation	NOUN
cjfa-41545	127	2	analysiscorrelation	analysiscorrelation	NOUN
cjfa-41545	127	3	analysis	analysis	NOUN
cjfa-41545	127	4	the	the	DET
cjfa-41545	127	5	coefficient	coefficient	NOUN
cjfa-41545	127	6	of	of	ADP
cjfa-41545	127	7	correlation	correlation	NOUN
cjfa-41545	127	8	depicts	depict	VERB
cjfa-41545	127	9	how	how	SCONJ
cjfa-41545	127	10	strongly	strongly	ADV
cjfa-41545	127	11	the	the	DET
cjfa-41545	127	12	dependent	dependent	ADJ
cjfa-41545	127	13	and	and	CCONJ
cjfa-41545	127	14	independent	independent	ADJ
cjfa-41545	127	15	variables	variable	NOUN
cjfa-41545	127	16	are	be	AUX
cjfa-41545	127	17	related	relate	VERB
cjfa-41545	127	18	in	in	ADP
cjfa-41545	127	19	a	a	DET
cjfa-41545	127	20	linear	linear	ADJ
cjfa-41545	127	21	form	form	NOUN
cjfa-41545	127	22	.	.	PUNCT
cjfa-41545	128	1	correlation	correlation	NOUN
cjfa-41545	128	2	is	be	AUX
cjfa-41545	128	3	an	an	DET
cjfa-41545	128	4	essential	essential	ADJ
cjfa-41545	128	5	condition	condition	NOUN
cjfa-41545	128	6	to	to	PART
cjfa-41545	128	7	be	be	AUX
cjfa-41545	128	8	satisfied	satisfied	ADJ
cjfa-41545	128	9	prior	prior	ADV
cjfa-41545	128	10	to	to	ADP
cjfa-41545	128	11	the	the	DET
cjfa-41545	128	12	implementation	implementation	NOUN
cjfa-41545	128	13	of	of	ADP
cjfa-41545	128	14	regression	regression	NOUN
cjfa-41545	128	15	model	model	NOUN
cjfa-41545	128	16	.	.	PUNCT
cjfa-41545	129	1	output	output	NOUN
cjfa-41545	129	2	of	of	ADP
cjfa-41545	129	3	pearson	pearson	PROPN
cjfa-41545	129	4	correlation	correlation	NOUN
cjfa-41545	129	5	has	have	AUX
cjfa-41545	129	6	been	be	AUX
cjfa-41545	129	7	summarised	summarise	VERB
cjfa-41545	129	8	in	in	ADP
cjfa-41545	129	9	table	table	NOUN
cjfa-41545	129	10	4	4	NUM
cjfa-41545	129	11	.	.	PUNCT
cjfa-41545	130	1	in	in	ADP
cjfa-41545	130	2	congruence	congruence	NOUN
cjfa-41545	130	3	with	with	ADP
cjfa-41545	130	4	king	king	NOUN
cjfa-41545	130	5	and	and	CCONJ
cjfa-41545	130	6	lenox	lenox	NOUN
cjfa-41545	130	7	(	(	PUNCT
cjfa-41545	130	8	2001	2001	NUM
cjfa-41545	130	9	)	)	PUNCT
cjfa-41545	130	10	,	,	PUNCT
cjfa-41545	130	11	the	the	DET
cjfa-41545	130	12	results	result	NOUN
cjfa-41545	130	13	indicate	indicate	VERB
cjfa-41545	130	14	a	a	DET
cjfa-41545	130	15	significant	significant	ADJ
cjfa-41545	130	16	negative	negative	ADJ
cjfa-41545	130	17	correlation	correlation	NOUN
cjfa-41545	130	18	between	between	ADP
cjfa-41545	130	19	co2	co2	NOUN
cjfa-41545	130	20	emission	emission	NOUN
cjfa-41545	130	21	and	and	CCONJ
cjfa-41545	130	22	both	both	DET
cjfa-41545	130	23	measures	measure	NOUN
cjfa-41545	130	24	of	of	ADP
cjfa-41545	130	25	market	market	NOUN
cjfa-41545	130	26	value	value	NOUN
cjfa-41545	130	27	i.e.	i.e.	ADV
cjfa-41545	130	28	,	,	PUNCT
cjfa-41545	130	29	tobin	tobin	PROPN
cjfa-41545	130	30	’s	’s	PART
cjfa-41545	130	31	q	q	PROPN
cjfa-41545	130	32	and	and	CCONJ
cjfa-41545	130	33	mbv	mbv	PROPN
cjfa-41545	130	34	ratio	ratio	NOUN
cjfa-41545	130	35	.	.	PUNCT
cjfa-41545	131	1	with	with	ADP
cjfa-41545	131	2	respect	respect	NOUN
cjfa-41545	131	3	to	to	ADP
cjfa-41545	131	4	the	the	DET
cjfa-41545	131	5	control	control	NOUN
cjfa-41545	131	6	variables	variable	NOUN
cjfa-41545	131	7	,	,	PUNCT
cjfa-41545	131	8	firm	firm	ADJ
cjfa-41545	131	9	-	-	PUNCT
cjfa-41545	131	10	size	size	NOUN
cjfa-41545	131	11	and	and	CCONJ
cjfa-41545	131	12	leverage	leverage	NOUN
cjfa-41545	131	13	has	have	AUX
cjfa-41545	131	14	been	be	AUX
cjfa-41545	131	15	found	find	VERB
cjfa-41545	131	16	to	to	PART
cjfa-41545	131	17	be	be	AUX
cjfa-41545	131	18	negatively	negatively	ADV
cjfa-41545	131	19	and	and	CCONJ
cjfa-41545	131	20	significantly	significantly	ADV
cjfa-41545	131	21	correlated	correlate	VERB
cjfa-41545	131	22	with	with	ADP
cjfa-41545	131	23	market	market	NOUN
cjfa-41545	131	24	value	value	NOUN
cjfa-41545	131	25	measures	measure	NOUN
cjfa-41545	131	26	which	which	PRON
cjfa-41545	131	27	indicates	indicate	VERB
cjfa-41545	131	28	that	that	SCONJ
cjfa-41545	131	29	shareholders	shareholder	NOUN
cjfa-41545	131	30	respond	respond	VERB
cjfa-41545	131	31	adversely	adversely	ADV
cjfa-41545	131	32	to	to	ADP
cjfa-41545	131	33	higher	high	ADJ
cjfa-41545	131	34	debt	debt	NOUN
cjfa-41545	131	35	level	level	NOUN
cjfa-41545	131	36	.	.	PUNCT
cjfa-41545	132	1	sales	sale	NOUN
cjfa-41545	132	2	growth	growth	NOUN
cjfa-41545	132	3	was	be	AUX
cjfa-41545	132	4	found	find	VERB
cjfa-41545	132	5	to	to	PART
cjfa-41545	132	6	have	have	VERB
cjfa-41545	132	7	positive	positive	ADJ
cjfa-41545	132	8	correlation	correlation	NOUN
cjfa-41545	132	9	with	with	ADP
cjfa-41545	132	10	firm	firm	ADJ
cjfa-41545	132	11	value	value	NOUN
cjfa-41545	132	12	but	but	CCONJ
cjfa-41545	132	13	it	it	PRON
cjfa-41545	132	14	lacks	lack	VERB
cjfa-41545	132	15	statistical	statistical	ADJ
cjfa-41545	132	16	significance	significance	NOUN
cjfa-41545	132	17	.	.	PUNCT
cjfa-41545	133	1	though	though	SCONJ
cjfa-41545	133	2	majority	majority	NOUN
cjfa-41545	133	3	of	of	ADP
cjfa-41545	133	4	independent	independent	ADJ
cjfa-41545	133	5	variables	variable	NOUN
cjfa-41545	133	6	are	be	AUX
cjfa-41545	133	7	not	not	PART
cjfa-41545	133	8	significantly	significantly	ADV
cjfa-41545	133	9	correlated	correlate	VERB
cjfa-41545	133	10	,	,	PUNCT
cjfa-41545	133	11	the	the	DET
cjfa-41545	133	12	study	study	NOUN
cjfa-41545	133	13	adopts	adopt	VERB
cjfa-41545	133	14	variance	variance	NOUN
cjfa-41545	133	15	inflation	inflation	NOUN
cjfa-41545	133	16	factor	factor	NOUN
cjfa-41545	133	17	(	(	PUNCT
cjfa-41545	133	18	vif	vif	PROPN
cjfa-41545	133	19	)	)	PUNCT
cjfa-41545	133	20	for	for	ADP
cjfa-41545	133	21	examining	examine	VERB
cjfa-41545	133	22	the	the	DET
cjfa-41545	133	23	multicollinearity	multicollinearity	NOUN
cjfa-41545	133	24	issue	issue	NOUN
cjfa-41545	133	25	.	.	PUNCT
cjfa-41545	134	1	the	the	DET
cjfa-41545	134	2	highest	high	ADJ
cjfa-41545	134	3	values	value	NOUN
cjfa-41545	134	4	of	of	ADP
cjfa-41545	134	5	vif	vif	NOUN
cjfa-41545	134	6	for	for	ADP
cjfa-41545	134	7	both	both	DET
cjfa-41545	134	8	regression	regression	NOUN
cjfa-41545	134	9	models	model	NOUN
cjfa-41545	134	10	(	(	PUNCT
cjfa-41545	134	11	tq	tq	ADV
cjfa-41545	134	12	and	and	CCONJ
cjfa-41545	134	13	mbv	mbv	PROPN
cjfa-41545	134	14	)	)	PUNCT
cjfa-41545	134	15	are	be	AUX
cjfa-41545	134	16	2.862	2.862	NUM
cjfa-41545	134	17	and	and	CCONJ
cjfa-41545	134	18	1.762	1.762	NUM
cjfa-41545	134	19	respectively	respectively	ADV
cjfa-41545	134	20	.	.	PUNCT
cjfa-41545	135	1	these	these	DET
cjfa-41545	135	2	values	value	NOUN
cjfa-41545	135	3	are	be	AUX
cjfa-41545	135	4	lower	low	ADJ
cjfa-41545	135	5	than	than	ADP
cjfa-41545	135	6	the	the	DET
cjfa-41545	135	7	acceptable	acceptable	ADJ
cjfa-41545	135	8	value	value	NOUN
cjfa-41545	135	9	of	of	ADP
cjfa-41545	135	10	10	10	NUM
cjfa-41545	135	11	(	(	PUNCT
cjfa-41545	135	12	wang	wang	PROPN
cjfa-41545	135	13	et	et	PROPN
cjfa-41545	135	14	al	al	PROPN
cjfa-41545	135	15	.	.	PROPN
cjfa-41545	135	16	2014	2014	NUM
cjfa-41545	135	17	;	;	PUNCT
cjfa-41545	135	18	gujarati	gujarati	PROPN
cjfa-41545	135	19	,	,	PUNCT
cjfa-41545	135	20	2003	2003	NUM
cjfa-41545	135	21	)	)	PUNCT
cjfa-41545	135	22	and	and	CCONJ
cjfa-41545	135	23	therefore	therefore	ADV
cjfa-41545	135	24	,	,	PUNCT
cjfa-41545	135	25	it	it	PRON
cjfa-41545	135	26	can	can	AUX
cjfa-41545	135	27	be	be	AUX
cjfa-41545	135	28	concluded	conclude	VERB
cjfa-41545	135	29	that	that	SCONJ
cjfa-41545	135	30	the	the	DET
cjfa-41545	135	31	regression	regression	NOUN
cjfa-41545	135	32	output	output	NOUN
cjfa-41545	135	33	will	will	AUX
cjfa-41545	135	34	not	not	PART
cjfa-41545	135	35	be	be	AUX
cjfa-41545	135	36	affected	affect	VERB
cjfa-41545	135	37	by	by	ADP
cjfa-41545	135	38	multicollinearity	multicollinearity	NOUN
cjfa-41545	135	39	.	.	PUNCT
cjfa-41545	136	1	examining	examine	VERB
cjfa-41545	136	2	the	the	DET
cjfa-41545	136	3	relation	relation	NOUN
cjfa-41545	136	4	between	between	ADP
cjfa-41545	136	5	market	market	NOUN
cjfa-41545	136	6	value	value	NOUN
cjfa-41545	136	7	and	and	CCONJ
cjfa-41545	136	8	co2	co2	NOUN
cjfa-41545	136	9	emission	emission	NOUN
cjfa-41545	136	10	…	…	PUNCT
cjfa-41545	136	11	1919	1919	NUM
cjfa-41545	136	12	table	table	NOUN
cjfa-41545	136	13	4	4	NUM
cjfa-41545	136	14	.	.	PUNCT
cjfa-41545	136	15	correlation	correlation	NOUN
cjfa-41545	136	16	matrix	matrix	NOUN
cjfa-41545	136	17	tq	tq	ADP
cjfa-41545	136	18	mbv	mbv	PROPN
cjfa-41545	136	19	co2	co2	VERB
cjfa-41545	136	20	sg	sg	PROPN
cjfa-41545	136	21	size	size	NOUN
cjfa-41545	136	22	lev	lev	PROPN
cjfa-41545	136	23	ci	ci	PROPN
cjfa-41545	136	24	tq	tq	ADP
cjfa-41545	136	25	1.0000	1.0000	NUM
cjfa-41545	136	26	mbv	mbv	NOUN
cjfa-41545	136	27	0.8717	0.8717	NUM
cjfa-41545	136	28	*	*	PUNCT
cjfa-41545	136	29	*	*	X
cjfa-41545	136	30	1.0000	1.0000	NUM
cjfa-41545	136	31	co2	co2	NOUN
cjfa-41545	136	32	-0.2052	-0.2052	X
cjfa-41545	136	33	*	*	PUNCT
cjfa-41545	136	34	-0.2410	-0.2410	PROPN
cjfa-41545	137	1	*	*	ADJ
cjfa-41545	137	2	*	*	NOUN
cjfa-41545	137	3	1.0000	1.0000	NUM
cjfa-41545	137	4	sg	sg	ADP
cjfa-41545	137	5	0.0068	0.0068	NUM
cjfa-41545	137	6	0.1178	0.1178	NUM
cjfa-41545	137	7	-0.2205	-0.2205	NOUN
cjfa-41545	137	8	*	*	NOUN
cjfa-41545	137	9	1.0000	1.0000	NUM
cjfa-41545	137	10	size	size	NOUN
cjfa-41545	137	11	-0.3037	-0.3037	NOUN
cjfa-41545	137	12	*	*	X
cjfa-41545	137	13	-0.1750	-0.1750	NOUN
cjfa-41545	137	14	*	*	PUNCT
cjfa-41545	137	15	*	*	PUNCT
cjfa-41545	137	16	-0.0967	-0.0967	PROPN
cjfa-41545	137	17	0.1501	0.1501	NUM
cjfa-41545	137	18	1.0000	1.0000	NUM
cjfa-41545	137	19	lev	lev	NOUN
cjfa-41545	137	20	-0.4290	-0.4290	NOUN
cjfa-41545	137	21	*	*	PROPN
cjfa-41545	137	22	*	*	PUNCT
cjfa-41545	137	23	-0.1295	-0.1295	PROPN
cjfa-41545	137	24	*	*	SYM
cjfa-41545	137	25	0.3089	0.3089	NUM
cjfa-41545	137	26	-0.1069	-0.1069	NOUN
cjfa-41545	137	27	-0.1093	-0.1093	NOUN
cjfa-41545	137	28	*	*	PROPN
cjfa-41545	137	29	1.0000	1.0000	NUM
cjfa-41545	137	30	ci	ci	PROPN
cjfa-41545	137	31	-0.0753	-0.0753	PROPN
cjfa-41545	137	32	*	*	PUNCT
cjfa-41545	137	33	-0.0617	-0.0617	PROPN
cjfa-41545	137	34	-0.0572	-0.0572	PROPN
cjfa-41545	137	35	-0.0300	-0.0300	PUNCT
cjfa-41545	138	1	0.0279	0.0279	NUM
cjfa-41545	138	2	0.0498	0.0498	NUM
cjfa-41545	138	3	1.0000	1.0000	NUM
cjfa-41545	138	4	s	s	NOUN
cjfa-41545	138	5	o	o	NOUN
cjfa-41545	138	6	u	u	NOUN
cjfa-41545	138	7	r	r	NOUN
cjfa-41545	138	8	c	c	NOUN
cjfa-41545	138	9	e	e	NOUN
cjfa-41545	138	10	:	:	PUNCT
cjfa-41545	138	11	author	author	PROPN
cjfa-41545	138	12	’s	’s	PART
cjfa-41545	138	13	calculations	calculation	NOUN
cjfa-41545	138	14	.	.	PUNCT
cjfa-41545	139	1	results	result	NOUN
cjfa-41545	139	2	of	of	ADP
cjfa-41545	139	3	regression	regression	NOUN
cjfa-41545	139	4	analysisresults	analysisresult	NOUN
cjfa-41545	139	5	of	of	ADP
cjfa-41545	139	6	regression	regression	NOUN
cjfa-41545	139	7	analysis	analysis	NOUN
cjfa-41545	139	8	present	present	ADJ
cjfa-41545	139	9	study	study	NOUN
cjfa-41545	139	10	examines	examine	VERB
cjfa-41545	139	11	the	the	DET
cjfa-41545	139	12	relation	relation	NOUN
cjfa-41545	139	13	between	between	ADP
cjfa-41545	139	14	co2	co2	NOUN
cjfa-41545	139	15	discharge	discharge	NOUN
cjfa-41545	139	16	and	and	CCONJ
cjfa-41545	139	17	firm	firm	ADJ
cjfa-41545	139	18	value	value	NOUN
cjfa-41545	139	19	.	.	PUNCT
cjfa-41545	140	1	table	table	NOUN
cjfa-41545	140	2	5	5	NUM
cjfa-41545	140	3	provides	provide	VERB
cjfa-41545	140	4	the	the	DET
cjfa-41545	140	5	summary	summary	NOUN
cjfa-41545	140	6	output	output	NOUN
cjfa-41545	140	7	of	of	ADP
cjfa-41545	140	8	regression	regression	NOUN
cjfa-41545	140	9	analysis	analysis	NOUN
cjfa-41545	140	10	considering	consider	VERB
cjfa-41545	140	11	tq	tq	ADV
cjfa-41545	140	12	and	and	CCONJ
cjfa-41545	140	13	mbv	mbv	PROPN
cjfa-41545	140	14	as	as	ADP
cjfa-41545	140	15	dependent	dependent	ADJ
cjfa-41545	140	16	variables	variable	NOUN
cjfa-41545	140	17	respectively	respectively	ADV
cjfa-41545	140	18	.	.	PUNCT
cjfa-41545	141	1	in	in	ADP
cjfa-41545	141	2	line	line	NOUN
cjfa-41545	141	3	with	with	ADP
cjfa-41545	141	4	the	the	DET
cjfa-41545	141	5	conclusion	conclusion	NOUN
cjfa-41545	141	6	of	of	ADP
cjfa-41545	141	7	‘	'	PUNCT
cjfa-41545	141	8	winwin	winwin	NOUN
cjfa-41545	141	9	’	'	PUNCT
cjfa-41545	141	10	approach	approach	NOUN
cjfa-41545	141	11	,	,	PUNCT
cjfa-41545	141	12	the	the	DET
cjfa-41545	141	13	results	result	NOUN
cjfa-41545	141	14	indicate	indicate	VERB
cjfa-41545	141	15	significant	significant	ADJ
cjfa-41545	141	16	negative	negative	ADJ
cjfa-41545	141	17	(	(	PUNCT
cjfa-41545	141	18	p	p	NOUN
cjfa-41545	141	19	–	–	PUNCT
cjfa-41545	141	20	value	value	NOUN
cjfa-41545	141	21	<	<	X
cjfa-41545	141	22	1	1	NUM
cjfa-41545	141	23	%	%	NOUN
cjfa-41545	141	24	)	)	PUNCT
cjfa-41545	141	25	impact	impact	NOUN
cjfa-41545	141	26	of	of	ADP
cjfa-41545	141	27	co2	co2	NOUN
cjfa-41545	141	28	emission	emission	NOUN
cjfa-41545	141	29	on	on	ADP
cjfa-41545	141	30	both	both	DET
cjfa-41545	141	31	measures	measure	NOUN
cjfa-41545	141	32	of	of	ADP
cjfa-41545	141	33	firm	firm	ADJ
cjfa-41545	141	34	value	value	NOUN
cjfa-41545	141	35	.	.	PUNCT
cjfa-41545	142	1	in	in	ADP
cjfa-41545	142	2	other	other	ADJ
cjfa-41545	142	3	words	word	NOUN
cjfa-41545	142	4	,	,	PUNCT
cjfa-41545	142	5	firms	firm	NOUN
cjfa-41545	142	6	that	that	PRON
cjfa-41545	142	7	endeavour	endeavour	VERB
cjfa-41545	142	8	to	to	PART
cjfa-41545	142	9	reduce	reduce	VERB
cjfa-41545	142	10	co2	co2	NOUN
cjfa-41545	142	11	levels	level	NOUN
cjfa-41545	142	12	will	will	AUX
cjfa-41545	142	13	be	be	AUX
cjfa-41545	142	14	rewarded	reward	VERB
cjfa-41545	142	15	by	by	ADP
cjfa-41545	142	16	increased	increase	VERB
cjfa-41545	142	17	market	market	NOUN
cjfa-41545	142	18	value	value	NOUN
cjfa-41545	142	19	.	.	PUNCT
cjfa-41545	143	1	past	past	ADJ
cjfa-41545	143	2	studies	study	NOUN
cjfa-41545	143	3	from	from	ADP
cjfa-41545	143	4	nishitani	nishitani	ADJ
cjfa-41545	143	5	and	and	CCONJ
cjfa-41545	143	6	kokubu	kokubu	NOUN
cjfa-41545	143	7	(	(	PUNCT
cjfa-41545	143	8	2012	2012	NUM
cjfa-41545	143	9	)	)	PUNCT
cjfa-41545	143	10	,	,	PUNCT
cjfa-41545	143	11	saka	saka	PROPN
cjfa-41545	143	12	and	and	CCONJ
cjfa-41545	143	13	oshika	oshika	X
cjfa-41545	143	14	(	(	PUNCT
cjfa-41545	143	15	2014	2014	NUM
cjfa-41545	143	16	)	)	PUNCT
cjfa-41545	143	17	,	,	PUNCT
cjfa-41545	143	18	and	and	CCONJ
cjfa-41545	143	19	delmas	delmas	PROPN
cjfa-41545	143	20	et	et	PROPN
cjfa-41545	143	21	al	al	PROPN
cjfa-41545	143	22	.	.	PROPN
cjfa-41545	144	1	(	(	PUNCT
cjfa-41545	144	2	2015	2015	NUM
cjfa-41545	144	3	)	)	PUNCT
cjfa-41545	144	4	have	have	AUX
cjfa-41545	144	5	confirmed	confirm	VERB
cjfa-41545	144	6	the	the	DET
cjfa-41545	144	7	negative	negative	ADJ
cjfa-41545	144	8	effect	effect	NOUN
cjfa-41545	144	9	of	of	ADP
cjfa-41545	144	10	co2	co2	NOUN
cjfa-41545	144	11	discharge	discharge	NOUN
cjfa-41545	144	12	on	on	ADP
cjfa-41545	144	13	firm	firm	ADJ
cjfa-41545	144	14	value	value	NOUN
cjfa-41545	144	15	.	.	PUNCT
cjfa-41545	145	1	besides	besides	SCONJ
cjfa-41545	145	2	,	,	PUNCT
cjfa-41545	145	3	investors	investor	NOUN
cjfa-41545	145	4	value	value	VERB
cjfa-41545	145	5	the	the	DET
cjfa-41545	145	6	sustainable	sustainable	ADJ
cjfa-41545	145	7	environment	environment	NOUN
cjfa-41545	145	8	practices	practice	NOUN
cjfa-41545	145	9	of	of	ADP
cjfa-41545	145	10	firms	firm	NOUN
cjfa-41545	145	11	such	such	ADJ
cjfa-41545	145	12	as	as	ADP
cjfa-41545	145	13	carbon	carbon	NOUN
cjfa-41545	145	14	manegement	manegement	NOUN
cjfa-41545	145	15	of	of	ADP
cjfa-41545	145	16	emitting	emit	VERB
cjfa-41545	145	17	firms	firm	NOUN
cjfa-41545	145	18	and	and	CCONJ
cjfa-41545	145	19	respond	respond	VERB
cjfa-41545	145	20	positively	positively	ADV
cjfa-41545	145	21	for	for	ADP
cjfa-41545	145	22	such	such	ADJ
cjfa-41545	145	23	initiatives	initiative	NOUN
cjfa-41545	145	24	(	(	PUNCT
cjfa-41545	145	25	delmas	delma	NOUN
cjfa-41545	145	26	,	,	PUNCT
cjfa-41545	145	27	etzion	etzion	PROPN
cjfa-41545	145	28	&	&	CCONJ
cjfa-41545	145	29	nairn	nairn	PROPN
cjfa-41545	145	30	-	-	PUNCT
cjfa-41545	145	31	birch	birch	PROPN
cjfa-41545	145	32	,	,	PUNCT
cjfa-41545	145	33	2013	2013	NUM
cjfa-41545	145	34	)	)	PUNCT
cjfa-41545	145	35	.	.	PUNCT
cjfa-41545	146	1	negative	negative	ADJ
cjfa-41545	146	2	impact	impact	NOUN
cjfa-41545	146	3	of	of	ADP
cjfa-41545	146	4	emission	emission	NOUN
cjfa-41545	146	5	can	can	AUX
cjfa-41545	146	6	be	be	AUX
cjfa-41545	146	7	explained	explain	VERB
cjfa-41545	146	8	as	as	ADP
cjfa-41545	146	9	government	government	NOUN
cjfa-41545	146	10	,	,	PUNCT
cjfa-41545	146	11	for	for	ADP
cjfa-41545	146	12	reducing	reduce	VERB
cjfa-41545	146	13	carbon	carbon	NOUN
cjfa-41545	146	14	emissions	emission	NOUN
cjfa-41545	146	15	,	,	PUNCT
cjfa-41545	146	16	imposes	impose	VERB
cjfa-41545	146	17	penalties	penalty	NOUN
cjfa-41545	146	18	and	and	CCONJ
cjfa-41545	146	19	other	other	ADJ
cjfa-41545	146	20	taxes	taxis	NOUN
cjfa-41545	146	21	on	on	ADP
cjfa-41545	146	22	polluting	pollute	VERB
cjfa-41545	146	23	firms	firm	NOUN
cjfa-41545	146	24	and	and	CCONJ
cjfa-41545	146	25	enforces	enforce	VERB
cjfa-41545	146	26	them	they	PRON
cjfa-41545	146	27	for	for	ADP
cjfa-41545	146	28	making	make	VERB
cjfa-41545	146	29	unproductive	unproductive	ADJ
cjfa-41545	146	30	investments	investment	NOUN
cjfa-41545	146	31	resulting	result	VERB
cjfa-41545	146	32	into	into	ADP
cjfa-41545	146	33	erosion	erosion	NOUN
cjfa-41545	146	34	of	of	ADP
cjfa-41545	146	35	their	their	PRON
cjfa-41545	146	36	profitability	profitability	NOUN
cjfa-41545	146	37	(	(	PUNCT
cjfa-41545	146	38	ganda	ganda	PROPN
cjfa-41545	146	39	&	&	CCONJ
cjfa-41545	146	40	milondzo	milondzo	PROPN
cjfa-41545	146	41	,	,	PUNCT
cjfa-41545	146	42	2018	2018	NUM
cjfa-41545	146	43	;	;	PUNCT
cjfa-41545	146	44	wang	wang	PROPN
cjfa-41545	146	45	et	et	PROPN
cjfa-41545	146	46	al	al	PROPN
cjfa-41545	146	47	.	.	PROPN
cjfa-41545	146	48	,	,	PUNCT
cjfa-41545	146	49	2014	2014	NUM
cjfa-41545	146	50	)	)	PUNCT
cjfa-41545	146	51	.	.	PUNCT
cjfa-41545	147	1	besides	besides	SCONJ
cjfa-41545	147	2	co2	co2	NOUN
cjfa-41545	147	3	emission	emission	NOUN
cjfa-41545	147	4	,	,	PUNCT
cjfa-41545	147	5	firm	firm	ADJ
cjfa-41545	147	6	size	size	NOUN
cjfa-41545	147	7	and	and	CCONJ
cjfa-41545	147	8	leverage	leverage	NOUN
cjfa-41545	147	9	are	be	AUX
cjfa-41545	147	10	found	find	VERB
cjfa-41545	147	11	to	to	PART
cjfa-41545	147	12	have	have	VERB
cjfa-41545	147	13	significant	significant	ADJ
cjfa-41545	147	14	negative	negative	ADJ
cjfa-41545	147	15	effect	effect	NOUN
cjfa-41545	147	16	on	on	ADP
cjfa-41545	147	17	firm	firm	ADJ
cjfa-41545	147	18	value	value	NOUN
cjfa-41545	147	19	,	,	PUNCT
cjfa-41545	147	20	whereas	whereas	SCONJ
cjfa-41545	147	21	sales	sale	NOUN
cjfa-41545	147	22	growth	growth	NOUN
cjfa-41545	147	23	and	and	CCONJ
cjfa-41545	147	24	capital	capital	NOUN
cjfa-41545	147	25	intensity	intensity	NOUN
cjfa-41545	147	26	are	be	AUX
cjfa-41545	147	27	not	not	PART
cjfa-41545	147	28	found	find	VERB
cjfa-41545	147	29	to	to	PART
cjfa-41545	147	30	be	be	AUX
cjfa-41545	147	31	insignificant	insignificant	ADJ
cjfa-41545	147	32	.	.	PUNCT
cjfa-41545	148	1	rajesh	rajesh	PROPN
cjfa-41545	148	2	desai	desai	PROPN
cjfa-41545	148	3	,	,	PUNCT
cjfa-41545	148	4	avani	avani	PROPN
cjfa-41545	148	5	raval2020	raval2020	PROPN
cjfa-41545	148	6	table	table	NOUN
cjfa-41545	148	7	5	5	NUM
cjfa-41545	148	8	.	.	PUNCT
cjfa-41545	149	1	regression	regression	NOUN
cjfa-41545	149	2	output	output	NOUN
cjfa-41545	149	3	using	use	VERB
cjfa-41545	149	4	panel	panel	NOUN
cjfa-41545	149	5	estimation	estimation	NOUN
cjfa-41545	149	6	variables	variable	NOUN
cjfa-41545	149	7	expected	expect	VERB
cjfa-41545	149	8	relation	relation	NOUN
cjfa-41545	149	9	tobin	tobin	PROPN
cjfa-41545	149	10	’s	’s	PART
cjfa-41545	149	11	q	q	PROPN
cjfa-41545	149	12	mbv	mbv	PROPN
cjfa-41545	149	13	constant	constant	PROPN
cjfa-41545	149	14	----5.8127	----5.8127	PROPN
cjfa-41545	149	15	*	*	PROPN
cjfa-41545	149	16	*	*	PUNCT
cjfa-41545	149	17	(	(	PUNCT
cjfa-41545	149	18	0.8182	0.8182	NOUN
cjfa-41545	149	19	)	)	PUNCT
cjfa-41545	149	20	9.5268	9.5268	NUM
cjfa-41545	149	21	*	*	PUNCT
cjfa-41545	149	22	*	*	PUNCT
cjfa-41545	149	23	(	(	PUNCT
cjfa-41545	149	24	1.2128	1.2128	NUM
cjfa-41545	149	25	)	)	PUNCT
cjfa-41545	149	26	co2	co2	NOUN
cjfa-41545	149	27	emission	emission	NOUN
cjfa-41545	149	28	negative	negative	ADJ
cjfa-41545	149	29	-0.0170	-0.0170	NOUN
cjfa-41545	149	30	*	*	PUNCT
cjfa-41545	149	31	(	(	PUNCT
cjfa-41545	149	32	0.08348	0.08348	NUM
cjfa-41545	149	33	)	)	PUNCT
cjfa-41545	149	34	-0.4083	-0.4083	NOUN
cjfa-41545	149	35	*	*	PUNCT
cjfa-41545	150	1	*	*	PUNCT
cjfa-41545	150	2	(	(	PUNCT
cjfa-41545	150	3	0.1237	0.1237	NUM
cjfa-41545	150	4	)	)	PUNCT
cjfa-41545	150	5	sales	sale	NOUN
cjfa-41545	150	6	growth	growth	NOUN
cjfa-41545	150	7	positive	positive	ADJ
cjfa-41545	150	8	0.5056	0.5056	NUM
cjfa-41545	150	9	(	(	PUNCT
cjfa-41545	150	10	0.7587	0.7587	NUM
cjfa-41545	150	11	)	)	PUNCT
cjfa-41545	150	12	1.5813	1.5813	NUM
cjfa-41545	150	13	(	(	PUNCT
cjfa-41545	150	14	1.1246	1.1246	NUM
cjfa-41545	150	15	)	)	PUNCT
cjfa-41545	150	16	size	size	NOUN
cjfa-41545	150	17	-----0.7056	-----0.7056	NOUN
cjfa-41545	150	18	*	*	PUNCT
cjfa-41545	150	19	*	*	PUNCT
cjfa-41545	150	20	*	*	PUNCT
cjfa-41545	150	21	(	(	PUNCT
cjfa-41545	150	22	0.1441	0.1441	NUM
cjfa-41545	150	23	)	)	PUNCT
cjfa-41545	150	24	-0.7227	-0.7227	NOUN
cjfa-41545	151	1	*	*	PUNCT
cjfa-41545	151	2	*	*	PUNCT
cjfa-41545	151	3	(	(	PUNCT
cjfa-41545	151	4	0.2136	0.2136	NUM
cjfa-41545	151	5	)	)	PUNCT
cjfa-41545	151	6	leverage	leverage	NOUN
cjfa-41545	151	7	negative	negative	ADJ
cjfa-41545	151	8	-0.4643	-0.4643	NOUN
cjfa-41545	151	9	*	*	PUNCT
cjfa-41545	151	10	(	(	PUNCT
cjfa-41545	151	11	0.6059	0.6059	NUM
cjfa-41545	151	12	)	)	PUNCT
cjfa-41545	151	13	-0.9620	-0.9620	NOUN
cjfa-41545	151	14	*	*	PUNCT
cjfa-41545	151	15	(	(	PUNCT
cjfa-41545	151	16	0.8981	0.8981	NUM
cjfa-41545	151	17	)	)	PUNCT
cjfa-41545	151	18	cap	cap	NOUN
cjfa-41545	151	19	.	.	PUNCT
cjfa-41545	152	1	intensity	intensity	NOUN
cjfa-41545	152	2	negative	negative	ADJ
cjfa-41545	152	3	-0.2135	-0.2135	NOUN
cjfa-41545	152	4	(	(	PUNCT
cjfa-41545	152	5	0.2143	0.2143	NOUN
cjfa-41545	152	6	)	)	PUNCT
cjfa-41545	152	7	-0.3125	-0.3125	NOUN
cjfa-41545	152	8	(	(	PUNCT
cjfa-41545	152	9	0.3177	0.3177	NUM
cjfa-41545	152	10	)	)	PUNCT
cjfa-41545	152	11	firm	firm	ADJ
cjfa-41545	152	12	effect	effect	NOUN
cjfa-41545	153	1	yes	yes	INTJ
cjfa-41545	153	2	yes	yes	INTJ
cjfa-41545	153	3	year	year	NOUN
cjfa-41545	153	4	effect	effect	NOUN
cjfa-41545	154	1	yes	yes	INTJ
cjfa-41545	154	2	yes	yes	INTJ
cjfa-41545	155	1	f	f	X
cjfa-41545	155	2	–	–	PUNCT
cjfa-41545	155	3	value	value	NOUN
cjfa-41545	155	4	(	(	PUNCT
cjfa-41545	155	5	sign	sign	NOUN
cjfa-41545	155	6	.	.	PUNCT
cjfa-41545	156	1	level	level	NOUN
cjfa-41545	156	2	)	)	PUNCT
cjfa-41545	156	3	5.1119	5.1119	NUM
cjfa-41545	156	4	(	(	PUNCT
cjfa-41545	156	5	0.0002	0.0002	NUM
cjfa-41545	156	6	)	)	PUNCT
cjfa-41545	157	1	5.8520	5.8520	NUM
cjfa-41545	157	2	(	(	PUNCT
cjfa-41545	157	3	0.0000	0.0000	NUM
cjfa-41545	157	4	)	)	PUNCT
cjfa-41545	157	5	r2	r2	PROPN
cjfa-41545	157	6	/	/	SYM
cjfa-41545	157	7	adj	adj	PROPN
cjfa-41545	157	8	.	.	PROPN
cjfa-41545	157	9	r2	r2	PROPN
cjfa-41545	157	10	0.5325	0.5325	NUM
cjfa-41545	157	11	/	/	SYM
cjfa-41545	157	12	0.4938	0.4938	NUM
cjfa-41545	157	13	0.3526	0.3526	NUM
cjfa-41545	157	14	/	/	SYM
cjfa-41545	157	15	0.3354	0.3354	NUM
cjfa-41545	157	16	notes	note	NOUN
cjfa-41545	157	17	:	:	PUNCT
cjfa-41545	157	18	significant	significant	ADJ
cjfa-41545	157	19	level	level	NOUN
cjfa-41545	157	20	*	*	PUNCT
cjfa-41545	157	21	:	:	PUNCT
cjfa-41545	157	22	5	5	NUM
cjfa-41545	157	23	%	%	NOUN
cjfa-41545	157	24	,	,	PUNCT
cjfa-41545	157	25	*	*	PUNCT
cjfa-41545	157	26	*	*	NOUN
cjfa-41545	157	27	:	:	PUNCT
cjfa-41545	157	28	1	1	NUM
cjfa-41545	157	29	%	%	NOUN
cjfa-41545	157	30	,	,	PUNCT
cjfa-41545	157	31	*	*	PUNCT
cjfa-41545	157	32	*	*	PUNCT
cjfa-41545	157	33	*	*	PUNCT
cjfa-41545	157	34	:	:	PUNCT
cjfa-41545	157	35	10	10	NUM
cjfa-41545	157	36	%	%	NOUN
cjfa-41545	157	37	s	s	PART
cjfa-41545	157	38	o	o	NOUN
cjfa-41545	157	39	u	u	NOUN
cjfa-41545	157	40	r	r	NOUN
cjfa-41545	157	41	c	c	NOUN
cjfa-41545	157	42	e	e	NOUN
cjfa-41545	157	43	:	:	PUNCT
cjfa-41545	157	44	author	author	PROPN
cjfa-41545	157	45	’s	’s	PART
cjfa-41545	157	46	calculations	calculation	NOUN
cjfa-41545	157	47	.	.	PUNCT
cjfa-41545	158	1	result	result	NOUN
cjfa-41545	158	2	of	of	ADP
cjfa-41545	158	3	gmm	gmm	PROPN
cjfa-41545	158	4	estimation	estimation	NOUN
cjfa-41545	158	5	–	–	PUNCT
cjfa-41545	158	6	robustness	robustness	NOUN
cjfa-41545	158	7	analysisresult	analysisresult	NOUN
cjfa-41545	158	8	of	of	ADP
cjfa-41545	158	9	gmm	gmm	PROPN
cjfa-41545	158	10	estimation	estimation	NOUN
cjfa-41545	158	11	–	–	PUNCT
cjfa-41545	158	12	robustness	robustness	NOUN
cjfa-41545	158	13	analysis	analysis	NOUN
cjfa-41545	158	14	as	as	SCONJ
cjfa-41545	158	15	mentioned	mention	VERB
cjfa-41545	158	16	earlier	early	ADV
cjfa-41545	158	17	,	,	PUNCT
cjfa-41545	158	18	the	the	DET
cjfa-41545	158	19	endogeneity	endogeneity	NOUN
cjfa-41545	158	20	problem	problem	NOUN
cjfa-41545	158	21	,	,	PUNCT
cjfa-41545	158	22	in	in	ADP
cjfa-41545	158	23	corporate	corporate	ADJ
cjfa-41545	158	24	finance	finance	NOUN
cjfa-41545	158	25	research	research	NOUN
cjfa-41545	158	26	,	,	PUNCT
cjfa-41545	158	27	mainly	mainly	ADV
cjfa-41545	158	28	arises	arise	VERB
cjfa-41545	158	29	due	due	ADP
cjfa-41545	158	30	to	to	ADP
cjfa-41545	158	31	simultaneity	simultaneity	NOUN
cjfa-41545	158	32	between	between	ADP
cjfa-41545	158	33	independent	independent	ADJ
cjfa-41545	158	34	and	and	CCONJ
cjfa-41545	158	35	dependent	dependent	ADJ
cjfa-41545	158	36	variable	variable	NOUN
cjfa-41545	158	37	and	and	CCONJ
cjfa-41545	158	38	variables	variable	NOUN
cjfa-41545	158	39	that	that	PRON
cjfa-41545	158	40	are	be	AUX
cjfa-41545	158	41	omitted	omit	VERB
cjfa-41545	158	42	.	.	PUNCT
cjfa-41545	159	1	in	in	ADP
cjfa-41545	159	2	the	the	DET
cjfa-41545	159	3	present	present	ADJ
cjfa-41545	159	4	context	context	NOUN
cjfa-41545	159	5	,	,	PUNCT
cjfa-41545	159	6	the	the	DET
cjfa-41545	159	7	issue	issue	NOUN
cjfa-41545	159	8	of	of	ADP
cjfa-41545	159	9	endogeneity	endogeneity	NOUN
cjfa-41545	159	10	may	may	AUX
cjfa-41545	159	11	affect	affect	VERB
cjfa-41545	159	12	the	the	DET
cjfa-41545	159	13	conclusion	conclusion	NOUN
cjfa-41545	159	14	as	as	SCONJ
cjfa-41545	159	15	market	market	NOUN
cjfa-41545	159	16	value	value	NOUN
cjfa-41545	159	17	of	of	ADP
cjfa-41545	159	18	the	the	DET
cjfa-41545	159	19	firm	firm	NOUN
cjfa-41545	159	20	can	can	AUX
cjfa-41545	159	21	influence	influence	VERB
cjfa-41545	159	22	the	the	DET
cjfa-41545	159	23	dependent	dependent	ADJ
cjfa-41545	159	24	variables	variable	NOUN
cjfa-41545	159	25	of	of	ADP
cjfa-41545	159	26	the	the	DET
cjfa-41545	159	27	model	model	NOUN
cjfa-41545	159	28	such	such	ADJ
cjfa-41545	159	29	as	as	ADP
cjfa-41545	159	30	co2	co2	NOUN
cjfa-41545	159	31	emission	emission	NOUN
cjfa-41545	159	32	.	.	PUNCT
cjfa-41545	160	1	stating	state	VERB
cjfa-41545	160	2	differently	differently	ADV
cjfa-41545	160	3	,	,	PUNCT
cjfa-41545	160	4	companies	company	NOUN
cjfa-41545	160	5	with	with	ADP
cjfa-41545	160	6	higher	high	ADJ
cjfa-41545	160	7	market	market	NOUN
cjfa-41545	160	8	value	value	NOUN
cjfa-41545	160	9	may	may	AUX
cjfa-41545	160	10	not	not	PART
cjfa-41545	160	11	be	be	AUX
cjfa-41545	160	12	willing	willing	ADJ
cjfa-41545	160	13	to	to	PART
cjfa-41545	160	14	reduce	reduce	VERB
cjfa-41545	160	15	carbon	carbon	NOUN
cjfa-41545	160	16	emission	emission	NOUN
cjfa-41545	160	17	as	as	SCONJ
cjfa-41545	160	18	it	it	PRON
cjfa-41545	160	19	may	may	AUX
cjfa-41545	160	20	affect	affect	VERB
cjfa-41545	160	21	their	their	PRON
cjfa-41545	160	22	competitive	competitive	ADJ
cjfa-41545	160	23	position	position	NOUN
cjfa-41545	160	24	and	and	CCONJ
cjfa-41545	160	25	later	later	ADV
cjfa-41545	160	26	on	on	ADV
cjfa-41545	160	27	,	,	PUNCT
cjfa-41545	160	28	financial	financial	ADJ
cjfa-41545	160	29	performance	performance	NOUN
cjfa-41545	160	30	.	.	PUNCT
cjfa-41545	161	1	to	to	PART
cjfa-41545	161	2	control	control	VERB
cjfa-41545	161	3	this	this	DET
cjfa-41545	161	4	issue	issue	NOUN
cjfa-41545	161	5	,	,	PUNCT
cjfa-41545	161	6	gmm	gmm	PROPN
cjfa-41545	161	7	estimation	estimation	NOUN
cjfa-41545	161	8	has	have	AUX
cjfa-41545	161	9	been	be	AUX
cjfa-41545	161	10	used	use	VERB
cjfa-41545	161	11	to	to	PART
cjfa-41545	161	12	re	re	VERB
cjfa-41545	161	13	-	-	VERB
cjfa-41545	161	14	compute	compute	VERB
cjfa-41545	161	15	the	the	DET
cjfa-41545	161	16	model	model	NOUN
cjfa-41545	161	17	and	and	CCONJ
cjfa-41545	161	18	to	to	PART
cjfa-41545	161	19	assess	assess	VERB
cjfa-41545	161	20	the	the	DET
cjfa-41545	161	21	robustness	robustness	NOUN
cjfa-41545	161	22	of	of	ADP
cjfa-41545	161	23	output	output	NOUN
cjfa-41545	161	24	(	(	PUNCT
cjfa-41545	161	25	wintoki	wintoki	PROPN
cjfa-41545	161	26	,	,	PUNCT
cjfa-41545	161	27	linck	linck	PROPN
cjfa-41545	161	28	&	&	CCONJ
cjfa-41545	161	29	netter	netter	PROPN
cjfa-41545	161	30	,	,	PUNCT
cjfa-41545	161	31	2012	2012	NUM
cjfa-41545	161	32	;	;	PUNCT
cjfa-41545	161	33	mubeen	mubeen	NUM
cjfa-41545	161	34	,	,	PUNCT
cjfa-41545	161	35	han	han	PROPN
cjfa-41545	161	36	,	,	PUNCT
cjfa-41545	161	37	abbas	abbas	PROPN
cjfa-41545	161	38	&	&	CCONJ
cjfa-41545	161	39	hussain	hussain	PROPN
cjfa-41545	161	40	,	,	PUNCT
cjfa-41545	161	41	2020	2020	NUM
cjfa-41545	161	42	)	)	PUNCT
cjfa-41545	161	43	.	.	PUNCT
cjfa-41545	162	1	table	table	NOUN
cjfa-41545	162	2	6	6	NUM
cjfa-41545	162	3	summarises	summarise	NOUN
cjfa-41545	162	4	the	the	DET
cjfa-41545	162	5	gmm	gmm	PROPN
cjfa-41545	162	6	output	output	NOUN
cjfa-41545	162	7	as	as	ADV
cjfa-41545	162	8	well	well	ADV
cjfa-41545	162	9	as	as	ADP
cjfa-41545	162	10	wald	wald	PROPN
cjfa-41545	162	11	χ2	χ2	PROPN
cjfa-41545	162	12	test	test	NOUN
cjfa-41545	162	13	for	for	ADP
cjfa-41545	162	14	checking	check	VERB
cjfa-41545	162	15	model	model	NOUN
cjfa-41545	162	16	significance	significance	NOUN
cjfa-41545	162	17	,	,	PUNCT
cjfa-41545	162	18	the	the	DET
cjfa-41545	162	19	serial	serial	ADJ
cjfa-41545	162	20	correlation	correlation	NOUN
cjfa-41545	162	21	test	test	NOUN
cjfa-41545	162	22	i.e.	i.e.	X
cjfa-41545	162	23	,	,	PUNCT
cjfa-41545	162	24	arellano	arellano	PROPN
cjfa-41545	162	25	-	-	PUNCT
cjfa-41545	162	26	bond	bond	PROPN
cjfa-41545	162	27	test	test	NOUN
cjfa-41545	162	28	ar	ar	NOUN
cjfa-41545	162	29	(	(	PUNCT
cjfa-41545	162	30	1	1	NUM
cjfa-41545	162	31	)	)	PUNCT
cjfa-41545	162	32	and	and	CCONJ
cjfa-41545	162	33	ar	ar	PROPN
cjfa-41545	162	34	(	(	PUNCT
cjfa-41545	162	35	2	2	NUM
cjfa-41545	162	36	)	)	PUNCT
cjfa-41545	162	37	,	,	PUNCT
cjfa-41545	162	38	and	and	CCONJ
cjfa-41545	162	39	lastly	lastly	ADV
cjfa-41545	162	40	the	the	DET
cjfa-41545	162	41	sargan	sargan	ADJ
cjfa-41545	162	42	test	test	NOUN
cjfa-41545	162	43	for	for	ADP
cjfa-41545	162	44	overidentifying	overidentifying	NOUN
cjfa-41545	162	45	restrictions	restriction	NOUN
cjfa-41545	162	46	.	.	PUNCT
cjfa-41545	163	1	the	the	DET
cjfa-41545	163	2	results	result	NOUN
cjfa-41545	163	3	of	of	ADP
cjfa-41545	163	4	gmm	gmm	PROPN
cjfa-41545	163	5	output	output	NOUN
cjfa-41545	163	6	are	be	AUX
cjfa-41545	163	7	in	in	ADP
cjfa-41545	163	8	alignment	alignment	NOUN
cjfa-41545	163	9	with	with	ADP
cjfa-41545	163	10	the	the	DET
cjfa-41545	163	11	first	first	ADJ
cjfa-41545	163	12	method	method	NOUN
cjfa-41545	163	13	that	that	PRON
cjfa-41545	163	14	ensures	ensure	VERB
cjfa-41545	163	15	robustness	robustness	NOUN
cjfa-41545	163	16	of	of	ADP
cjfa-41545	163	17	results	result	NOUN
cjfa-41545	163	18	and	and	CCONJ
cjfa-41545	163	19	the	the	DET
cjfa-41545	163	20	conclusion	conclusion	NOUN
cjfa-41545	163	21	derived	derive	VERB
cjfa-41545	163	22	from	from	ADP
cjfa-41545	163	23	both	both	CCONJ
cjfa-41545	163	24	the	the	DET
cjfa-41545	163	25	methods	method	NOUN
cjfa-41545	163	26	are	be	AUX
cjfa-41545	163	27	parallel	parallel	ADJ
cjfa-41545	163	28	.	.	PUNCT
cjfa-41545	164	1	examining	examine	VERB
cjfa-41545	164	2	the	the	DET
cjfa-41545	164	3	relation	relation	NOUN
cjfa-41545	164	4	between	between	ADP
cjfa-41545	164	5	market	market	NOUN
cjfa-41545	164	6	value	value	NOUN
cjfa-41545	164	7	and	and	CCONJ
cjfa-41545	164	8	co2	co2	NOUN
cjfa-41545	164	9	emission	emission	NOUN
cjfa-41545	164	10	…	…	PUNCT
cjfa-41545	164	11	2121	2121	NUM
cjfa-41545	164	12	table	table	NOUN
cjfa-41545	164	13	6	6	NUM
cjfa-41545	164	14	.	.	PUNCT
cjfa-41545	165	1	regression	regression	NOUN
cjfa-41545	165	2	output	output	NOUN
cjfa-41545	165	3	using	use	VERB
cjfa-41545	165	4	gmm	gmm	PROPN
cjfa-41545	165	5	estimation	estimation	NOUN
cjfa-41545	165	6	variables	variable	NOUN
cjfa-41545	165	7	expected	expect	VERB
cjfa-41545	165	8	relation	relation	NOUN
cjfa-41545	165	9	tobin	tobin	PROPN
cjfa-41545	165	10	’s	’s	PART
cjfa-41545	165	11	q	q	PROPN
cjfa-41545	165	12	mbv	mbv	PROPN
cjfa-41545	165	13	constant	constant	ADJ
cjfa-41545	165	14	----8.0705	----8.0705	PROPN
cjfa-41545	165	15	(	(	PUNCT
cjfa-41545	165	16	0.04112	0.04112	NUM
cjfa-41545	165	17	)	)	PUNCT
cjfa-41545	165	18	*	*	PROPN
cjfa-41545	166	1	3.1051	3.1051	NUM
cjfa-41545	166	2	(	(	PUNCT
cjfa-41545	166	3	1.4079	1.4079	NUM
cjfa-41545	166	4	)	)	PUNCT
cjfa-41545	166	5	*	*	PUNCT
cjfa-41545	166	6	co2	co2	NOUN
cjfa-41545	166	7	emission	emission	NOUN
cjfa-41545	166	8	negative	negative	ADJ
cjfa-41545	166	9	-0.0217	-0.0217	NOUN
cjfa-41545	166	10	(	(	PUNCT
cjfa-41545	166	11	0.0326	0.0326	NUM
cjfa-41545	166	12	)	)	PUNCT
cjfa-41545	166	13	*	*	PUNCT
cjfa-41545	166	14	*	*	PUNCT
cjfa-41545	166	15	-0.3983	-0.3983	X
cjfa-41545	166	16	(	(	PUNCT
cjfa-41545	166	17	0.1087	0.1087	NUM
cjfa-41545	166	18	)	)	PUNCT
cjfa-41545	166	19	*	*	PUNCT
cjfa-41545	166	20	*	*	PUNCT
cjfa-41545	166	21	sales	sale	NOUN
cjfa-41545	166	22	growth	growth	NOUN
cjfa-41545	166	23	positive	positive	ADJ
cjfa-41545	166	24	0.3462	0.3462	NUM
cjfa-41545	166	25	(	(	PUNCT
cjfa-41545	166	26	0.0220	0.0220	NUM
cjfa-41545	166	27	)	)	PUNCT
cjfa-41545	166	28	1.4291	1.4291	NUM
cjfa-41545	166	29	(	(	PUNCT
cjfa-41545	166	30	0.7039	0.7039	NUM
cjfa-41545	166	31	)	)	PUNCT
cjfa-41545	166	32	size	size	NOUN
cjfa-41545	166	33	---0.2364	---0.2364	PROPN
cjfa-41545	166	34	(	(	PUNCT
cjfa-41545	166	35	0.0096	0.0096	NUM
cjfa-41545	166	36	)	)	PUNCT
cjfa-41545	166	37	*	*	PUNCT
cjfa-41545	166	38	*	*	PUNCT
cjfa-41545	166	39	0.2265	0.2265	NUM
cjfa-41545	166	40	(	(	PUNCT
cjfa-41545	166	41	0.3287	0.3287	NUM
cjfa-41545	166	42	)	)	PUNCT
cjfa-41545	166	43	*	*	PUNCT
cjfa-41545	166	44	*	*	PUNCT
cjfa-41545	166	45	*	*	PUNCT
cjfa-41545	166	46	leverage	leverage	NOUN
cjfa-41545	166	47	negative	negative	ADJ
cjfa-41545	166	48	-0.3659	-0.3659	NOUN
cjfa-41545	166	49	(	(	PUNCT
cjfa-41545	166	50	0.0259	0.0259	NUM
cjfa-41545	166	51	)	)	PUNCT
cjfa-41545	166	52	*	*	PUNCT
cjfa-41545	166	53	*	*	PUNCT
cjfa-41545	166	54	-0.1634	-0.1634	X
cjfa-41545	166	55	(	(	PUNCT
cjfa-41545	166	56	0.8971	0.8971	NUM
cjfa-41545	166	57	)	)	PUNCT
cjfa-41545	166	58	*	*	PUNCT
cjfa-41545	166	59	*	*	PUNCT
cjfa-41545	166	60	cap	cap	NOUN
cjfa-41545	166	61	.	.	PUNCT
cjfa-41545	167	1	intensity	intensity	NOUN
cjfa-41545	167	2	negative	negative	ADJ
cjfa-41545	167	3	-0.2351	-0.2351	NOUN
cjfa-41545	167	4	(	(	PUNCT
cjfa-41545	167	5	0.0062	0.0062	NUM
cjfa-41545	167	6	)	)	PUNCT
cjfa-41545	167	7	-0.2956	-0.2956	PROPN
cjfa-41545	167	8	(	(	PUNCT
cjfa-41545	167	9	0.1979	0.1979	NUM
cjfa-41545	167	10	)	)	PUNCT
cjfa-41545	167	11	firm	firm	ADJ
cjfa-41545	167	12	effect	effect	NOUN
cjfa-41545	168	1	yes	yes	INTJ
cjfa-41545	168	2	yes	yes	INTJ
cjfa-41545	168	3	year	year	NOUN
cjfa-41545	168	4	effect	effect	NOUN
cjfa-41545	169	1	yes	yes	INTJ
cjfa-41545	169	2	yes	yes	INTJ
cjfa-41545	169	3	wald	wald	INTJ
cjfa-41545	169	4	–	–	PUNCT
cjfa-41545	169	5	χ2	χ2	NOUN
cjfa-41545	169	6	202.3896	202.3896	PROPN
cjfa-41545	169	7	*	*	SYM
cjfa-41545	169	8	*	*	PUNCT
cjfa-41545	169	9	204.6423	204.6423	NUM
cjfa-41545	169	10	*	*	PUNCT
cjfa-41545	169	11	*	*	PUNCT
cjfa-41545	169	12	sargan	sargan	VERB
cjfa-41545	169	13	test	test	NOUN
cjfa-41545	169	14	(	(	PUNCT
cjfa-41545	169	15	p	p	NOUN
cjfa-41545	169	16	-	-	PUNCT
cjfa-41545	169	17	value	value	NOUN
cjfa-41545	169	18	)	)	PUNCT
cjfa-41545	169	19	0.4356	0.4356	NUM
cjfa-41545	169	20	0.4943	0.4943	NUM
cjfa-41545	169	21	ar	ar	NOUN
cjfa-41545	169	22	(	(	PUNCT
cjfa-41545	169	23	1	1	NUM
cjfa-41545	169	24	)	)	PUNCT
cjfa-41545	169	25	p	p	NOUN
cjfa-41545	169	26	–	–	PUNCT
cjfa-41545	169	27	value	value	NOUN
cjfa-41545	169	28	0.0923	0.0923	NUM
cjfa-41545	169	29	0.0732	0.0732	NUM
cjfa-41545	169	30	ar	ar	NOUN
cjfa-41545	169	31	(	(	PUNCT
cjfa-41545	169	32	2	2	NUM
cjfa-41545	169	33	)	)	PUNCT
cjfa-41545	169	34	p	p	NOUN
cjfa-41545	169	35	–	–	PUNCT
cjfa-41545	169	36	value	value	NOUN
cjfa-41545	169	37	0.2956	0.2956	NUM
cjfa-41545	169	38	0.2678	0.2678	NUM
cjfa-41545	169	39	notes	note	NOUN
cjfa-41545	169	40	:	:	PUNCT
cjfa-41545	169	41	significant	significant	ADJ
cjfa-41545	169	42	level	level	NOUN
cjfa-41545	169	43	*	*	PUNCT
cjfa-41545	169	44	:	:	PUNCT
cjfa-41545	169	45	5	5	NUM
cjfa-41545	169	46	%	%	NOUN
cjfa-41545	169	47	,	,	PUNCT
cjfa-41545	169	48	*	*	PUNCT
cjfa-41545	169	49	*	*	NOUN
cjfa-41545	169	50	:	:	PUNCT
cjfa-41545	169	51	1	1	NUM
cjfa-41545	169	52	%	%	NOUN
cjfa-41545	169	53	,	,	PUNCT
cjfa-41545	169	54	*	*	PUNCT
cjfa-41545	169	55	*	*	PUNCT
cjfa-41545	169	56	*	*	PUNCT
cjfa-41545	169	57	:	:	PUNCT
cjfa-41545	169	58	10	10	NUM
cjfa-41545	169	59	%	%	NOUN
cjfa-41545	169	60	s	s	PART
cjfa-41545	169	61	o	o	NOUN
cjfa-41545	169	62	u	u	NOUN
cjfa-41545	169	63	r	r	NOUN
cjfa-41545	169	64	c	c	NOUN
cjfa-41545	169	65	e	e	NOUN
cjfa-41545	169	66	:	:	PUNCT
cjfa-41545	169	67	author	author	PROPN
cjfa-41545	169	68	’s	’s	PART
cjfa-41545	169	69	calculations	calculation	NOUN
cjfa-41545	169	70	.	.	PUNCT
cjfa-41545	170	1	conclusion	conclusion	NOUN
cjfa-41545	170	2	and	and	CCONJ
cjfa-41545	170	3	implicationsconclusion	implicationsconclusion	NOUN
cjfa-41545	170	4	and	and	CCONJ
cjfa-41545	170	5	implications	implication	NOUN
cjfa-41545	170	6	sustainable	sustainable	ADJ
cjfa-41545	170	7	development	development	NOUN
cjfa-41545	170	8	goals	goal	NOUN
cjfa-41545	170	9	,	,	PUNCT
cjfa-41545	170	10	as	as	SCONJ
cjfa-41545	170	11	prescribed	prescribe	VERB
cjfa-41545	170	12	by	by	ADP
cjfa-41545	170	13	the	the	DET
cjfa-41545	170	14	united	united	PROPN
cjfa-41545	170	15	nations	nations	PROPN
cjfa-41545	170	16	,	,	PUNCT
cjfa-41545	170	17	are	be	AUX
cjfa-41545	170	18	highly	highly	ADV
cjfa-41545	170	19	concerned	concerned	ADJ
cjfa-41545	170	20	with	with	ADP
cjfa-41545	170	21	the	the	DET
cjfa-41545	170	22	environmental	environmental	ADJ
cjfa-41545	170	23	impact	impact	NOUN
cjfa-41545	170	24	of	of	ADP
cjfa-41545	170	25	business	business	NOUN
cjfa-41545	170	26	operations	operation	NOUN
cjfa-41545	170	27	,	,	PUNCT
cjfa-41545	170	28	especially	especially	ADV
cjfa-41545	170	29	emission	emission	NOUN
cjfa-41545	170	30	of	of	ADP
cjfa-41545	170	31	co2	co2	NOUN
cjfa-41545	170	32	.	.	PUNCT
cjfa-41545	171	1	in	in	ADP
cjfa-41545	171	2	the	the	DET
cjfa-41545	171	3	given	give	VERB
cjfa-41545	171	4	context	context	NOUN
cjfa-41545	171	5	,	,	PUNCT
cjfa-41545	171	6	present	present	ADJ
cjfa-41545	171	7	research	research	NOUN
cjfa-41545	171	8	examines	examine	VERB
cjfa-41545	171	9	the	the	DET
cjfa-41545	171	10	relation	relation	NOUN
cjfa-41545	171	11	between	between	ADP
cjfa-41545	171	12	co2	co2	NOUN
cjfa-41545	171	13	emission	emission	NOUN
cjfa-41545	171	14	and	and	CCONJ
cjfa-41545	171	15	market	market	NOUN
cjfa-41545	171	16	value	value	NOUN
cjfa-41545	171	17	of	of	ADP
cjfa-41545	171	18	the	the	DET
cjfa-41545	171	19	firm	firm	NOUN
cjfa-41545	171	20	.	.	PUNCT
cjfa-41545	172	1	using	use	VERB
cjfa-41545	172	2	unbalanced	unbalanced	ADJ
cjfa-41545	172	3	panel	panel	NOUN
cjfa-41545	172	4	data	datum	NOUN
cjfa-41545	172	5	of	of	ADP
cjfa-41545	172	6	indian	indian	ADJ
cjfa-41545	172	7	firms	firm	NOUN
cjfa-41545	172	8	for	for	ADP
cjfa-41545	172	9	a	a	DET
cjfa-41545	172	10	period	period	NOUN
cjfa-41545	172	11	of	of	ADP
cjfa-41545	172	12	seven	seven	NUM
cjfa-41545	172	13	years	year	NOUN
cjfa-41545	172	14	(	(	PUNCT
cjfa-41545	172	15	2013–2019	2013–2019	NUM
cjfa-41545	172	16	)	)	PUNCT
cjfa-41545	172	17	,	,	PUNCT
cjfa-41545	172	18	the	the	DET
cjfa-41545	172	19	study	study	NOUN
cjfa-41545	172	20	analyses	analyse	VERB
cjfa-41545	172	21	the	the	DET
cjfa-41545	172	22	effect	effect	NOUN
cjfa-41545	172	23	of	of	ADP
cjfa-41545	172	24	carbon	carbon	NOUN
cjfa-41545	172	25	emission	emission	NOUN
cjfa-41545	172	26	on	on	ADP
cjfa-41545	172	27	tobin	tobin	PROPN
cjfa-41545	172	28	’s	’s	PART
cjfa-41545	172	29	q	q	NOUN
cjfa-41545	172	30	ratio	ratio	NOUN
cjfa-41545	172	31	and	and	CCONJ
cjfa-41545	172	32	market	market	NOUN
cjfa-41545	172	33	to	to	ADP
cjfa-41545	172	34	book	book	NOUN
cjfa-41545	172	35	value	value	NOUN
cjfa-41545	172	36	ratio	ratio	NOUN
cjfa-41545	172	37	.	.	PUNCT
cjfa-41545	173	1	multiple	multiple	ADJ
cjfa-41545	173	2	regression	regression	NOUN
cjfa-41545	173	3	along	along	ADP
cjfa-41545	173	4	with	with	ADP
cjfa-41545	173	5	gmm	gmm	NOUN
cjfa-41545	173	6	estimation	estimation	NOUN
cjfa-41545	173	7	has	have	AUX
cjfa-41545	173	8	been	be	AUX
cjfa-41545	173	9	adopted	adopt	VERB
cjfa-41545	173	10	for	for	ADP
cjfa-41545	173	11	data	datum	NOUN
cjfa-41545	173	12	analysis	analysis	NOUN
cjfa-41545	173	13	.	.	PUNCT
cjfa-41545	174	1	the	the	DET
cjfa-41545	174	2	results	result	NOUN
cjfa-41545	174	3	indicate	indicate	VERB
cjfa-41545	174	4	strong	strong	ADJ
cjfa-41545	174	5	negative	negative	ADJ
cjfa-41545	174	6	impact	impact	NOUN
cjfa-41545	174	7	of	of	ADP
cjfa-41545	174	8	carbon	carbon	NOUN
cjfa-41545	174	9	emission	emission	NOUN
cjfa-41545	174	10	on	on	ADP
cjfa-41545	174	11	both	both	DET
cjfa-41545	174	12	measures	measure	NOUN
cjfa-41545	174	13	of	of	ADP
cjfa-41545	174	14	market	market	NOUN
cjfa-41545	174	15	value	value	NOUN
cjfa-41545	174	16	for	for	ADP
cjfa-41545	174	17	selected	select	VERB
cjfa-41545	174	18	companies	company	NOUN
cjfa-41545	174	19	.	.	PUNCT
cjfa-41545	175	1	in	in	ADP
cjfa-41545	175	2	other	other	ADJ
cjfa-41545	175	3	words	word	NOUN
cjfa-41545	175	4	,	,	PUNCT
cjfa-41545	175	5	higher	high	ADJ
cjfa-41545	175	6	level	level	NOUN
cjfa-41545	175	7	of	of	ADP
cjfa-41545	175	8	emission	emission	NOUN
cjfa-41545	175	9	of	of	ADP
cjfa-41545	175	10	co2	co2	NOUN
cjfa-41545	175	11	will	will	AUX
cjfa-41545	175	12	result	result	VERB
cjfa-41545	175	13	into	into	ADP
cjfa-41545	175	14	lowering	lower	VERB
cjfa-41545	175	15	the	the	DET
cjfa-41545	175	16	market	market	NOUN
cjfa-41545	175	17	value	value	NOUN
cjfa-41545	175	18	of	of	ADP
cjfa-41545	175	19	company	company	NOUN
cjfa-41545	175	20	.	.	PUNCT
cjfa-41545	176	1	it	it	PRON
cjfa-41545	176	2	can	can	AUX
cjfa-41545	176	3	be	be	AUX
cjfa-41545	176	4	explained	explain	VERB
cjfa-41545	176	5	as	as	ADP
cjfa-41545	176	6	shareholders	shareholder	NOUN
cjfa-41545	176	7	perceive	perceive	ADJ
cjfa-41545	176	8	carbon	carbon	NOUN
cjfa-41545	176	9	emission	emission	NOUN
cjfa-41545	176	10	as	as	ADP
cjfa-41545	176	11	adverse	adverse	ADJ
cjfa-41545	176	12	signal	signal	NOUN
cjfa-41545	176	13	and	and	CCONJ
cjfa-41545	176	14	reflect	reflect	VERB
cjfa-41545	176	15	the	the	DET
cjfa-41545	176	16	same	same	ADJ
cjfa-41545	176	17	by	by	ADP
cjfa-41545	176	18	negative	negative	ADJ
cjfa-41545	176	19	effect	effect	NOUN
cjfa-41545	176	20	on	on	ADP
cjfa-41545	176	21	market	market	NOUN
cjfa-41545	176	22	price	price	NOUN
cjfa-41545	176	23	of	of	ADP
cjfa-41545	176	24	shares	share	NOUN
cjfa-41545	176	25	.	.	PUNCT
cjfa-41545	177	1	rajesh	rajesh	PROPN
cjfa-41545	177	2	desai	desai	PROPN
cjfa-41545	177	3	,	,	PUNCT
cjfa-41545	177	4	avani	avani	ADJ
cjfa-41545	177	5	raval2222	raval2222	PROPN
cjfa-41545	177	6	besides	besides	SCONJ
cjfa-41545	177	7	,	,	PUNCT
cjfa-41545	177	8	leverage	leverage	NOUN
cjfa-41545	177	9	and	and	CCONJ
cjfa-41545	177	10	asset	asset	NOUN
cjfa-41545	177	11	size	size	NOUN
cjfa-41545	177	12	are	be	AUX
cjfa-41545	177	13	also	also	ADV
cjfa-41545	177	14	found	find	VERB
cjfa-41545	177	15	to	to	PART
cjfa-41545	177	16	be	be	AUX
cjfa-41545	177	17	significant	significant	ADJ
cjfa-41545	177	18	determinants	determinant	NOUN
cjfa-41545	177	19	of	of	ADP
cjfa-41545	177	20	firm	firm	ADJ
cjfa-41545	177	21	value	value	NOUN
cjfa-41545	177	22	.	.	PUNCT
cjfa-41545	178	1	present	present	ADJ
cjfa-41545	178	2	research	research	NOUN
cjfa-41545	178	3	findings	finding	NOUN
cjfa-41545	178	4	have	have	VERB
cjfa-41545	178	5	important	important	ADJ
cjfa-41545	178	6	implications	implication	NOUN
cjfa-41545	178	7	for	for	ADP
cjfa-41545	178	8	practitioners	practitioner	NOUN
cjfa-41545	178	9	.	.	PUNCT
cjfa-41545	179	1	first	first	ADV
cjfa-41545	179	2	,	,	PUNCT
cjfa-41545	179	3	managers	manager	NOUN
cjfa-41545	179	4	can	can	AUX
cjfa-41545	179	5	adopt	adopt	VERB
cjfa-41545	179	6	‘	'	PUNCT
cjfa-41545	179	7	green	green	ADJ
cjfa-41545	179	8	’	'	PUNCT
cjfa-41545	179	9	business	business	NOUN
cjfa-41545	179	10	practices	practice	NOUN
cjfa-41545	179	11	that	that	PRON
cjfa-41545	179	12	assist	assist	VERB
cjfa-41545	179	13	in	in	ADP
cjfa-41545	179	14	reducing	reduce	VERB
cjfa-41545	179	15	carbon	carbon	NOUN
cjfa-41545	179	16	discharge	discharge	NOUN
cjfa-41545	179	17	.	.	PUNCT
cjfa-41545	180	1	further	far	ADV
cjfa-41545	180	2	,	,	PUNCT
cjfa-41545	180	3	by	by	ADP
cjfa-41545	180	4	adopting	adopt	VERB
cjfa-41545	180	5	environment	environment	NOUN
cjfa-41545	180	6	-	-	PUNCT
cjfa-41545	180	7	friendly	friendly	ADJ
cjfa-41545	180	8	practices	practice	NOUN
cjfa-41545	180	9	,	,	PUNCT
cjfa-41545	180	10	firm	firm	ADJ
cjfa-41545	180	11	value	value	NOUN
cjfa-41545	180	12	may	may	AUX
cjfa-41545	180	13	be	be	AUX
cjfa-41545	180	14	augmented	augment	VERB
cjfa-41545	180	15	as	as	SCONJ
cjfa-41545	180	16	investors	investor	NOUN
cjfa-41545	180	17	attach	attach	VERB
cjfa-41545	180	18	positive	positive	ADJ
cjfa-41545	180	19	signal	signal	NOUN
cjfa-41545	180	20	to	to	ADP
cjfa-41545	180	21	such	such	ADJ
cjfa-41545	180	22	announcements	announcement	NOUN
cjfa-41545	180	23	(	(	PUNCT
cjfa-41545	180	24	kumar	kumar	PROPN
cjfa-41545	180	25	&	&	CCONJ
cjfa-41545	180	26	firoz	firoz	PROPN
cjfa-41545	180	27	,	,	PUNCT
cjfa-41545	180	28	2019	2019	NUM
cjfa-41545	180	29	;	;	PUNCT
cjfa-41545	180	30	smale	smale	PROPN
cjfa-41545	180	31	et	et	PROPN
cjfa-41545	180	32	al	al	PROPN
cjfa-41545	180	33	.	.	PROPN
cjfa-41545	180	34	,	,	PUNCT
cjfa-41545	180	35	2006	2006	NUM
cjfa-41545	180	36	)	)	PUNCT
cjfa-41545	180	37	.	.	PUNCT
cjfa-41545	181	1	second	second	ADJ
cjfa-41545	181	2	,	,	PUNCT
cjfa-41545	181	3	as	as	SCONJ
cjfa-41545	181	4	shareholder	shareholder	NOUN
cjfa-41545	181	5	consider	consider	VERB
cjfa-41545	181	6	emission	emission	NOUN
cjfa-41545	181	7	as	as	ADP
cjfa-41545	181	8	important	important	ADJ
cjfa-41545	181	9	information	information	NOUN
cjfa-41545	181	10	,	,	PUNCT
cjfa-41545	181	11	firms	firm	NOUN
cjfa-41545	181	12	should	should	AUX
cjfa-41545	181	13	disclose	disclose	VERB
cjfa-41545	181	14	their	their	PRON
cjfa-41545	181	15	co2	co2	NOUN
cjfa-41545	181	16	data	datum	NOUN
cjfa-41545	181	17	publicly	publicly	ADV
cjfa-41545	181	18	so	so	SCONJ
cjfa-41545	181	19	that	that	SCONJ
cjfa-41545	181	20	they	they	PRON
cjfa-41545	181	21	can	can	AUX
cjfa-41545	181	22	win	win	VERB
cjfa-41545	181	23	the	the	DET
cjfa-41545	181	24	trust	trust	NOUN
cjfa-41545	181	25	of	of	ADP
cjfa-41545	181	26	investors	investor	NOUN
cjfa-41545	181	27	.	.	PUNCT
cjfa-41545	182	1	though	though	SCONJ
cjfa-41545	182	2	current	current	ADJ
cjfa-41545	182	3	research	research	NOUN
cjfa-41545	182	4	attempts	attempt	VERB
cjfa-41545	182	5	to	to	PART
cjfa-41545	182	6	provide	provide	VERB
cjfa-41545	182	7	comprehensive	comprehensive	ADJ
cjfa-41545	182	8	view	view	NOUN
cjfa-41545	182	9	on	on	ADP
cjfa-41545	182	10	carbon	carbon	NOUN
cjfa-41545	182	11	emission	emission	NOUN
cjfa-41545	182	12	and	and	CCONJ
cjfa-41545	182	13	financial	financial	ADJ
cjfa-41545	182	14	performance	performance	NOUN
cjfa-41545	182	15	,	,	PUNCT
cjfa-41545	182	16	few	few	ADJ
cjfa-41545	182	17	limitations	limitation	NOUN
cjfa-41545	182	18	are	be	AUX
cjfa-41545	182	19	encountered	encounter	VERB
cjfa-41545	182	20	.	.	PUNCT
cjfa-41545	183	1	first	first	ADV
cjfa-41545	183	2	,	,	PUNCT
cjfa-41545	183	3	as	as	SCONJ
cjfa-41545	183	4	emission	emission	NOUN
cjfa-41545	183	5	disclosure	disclosure	NOUN
cjfa-41545	183	6	norms	norm	NOUN
cjfa-41545	183	7	are	be	AUX
cjfa-41545	183	8	not	not	PART
cjfa-41545	183	9	mandatory	mandatory	ADJ
cjfa-41545	183	10	in	in	ADP
cjfa-41545	183	11	india	india	PROPN
cjfa-41545	183	12	,	,	PUNCT
cjfa-41545	183	13	present	present	ADJ
cjfa-41545	183	14	research	research	NOUN
cjfa-41545	183	15	is	be	AUX
cjfa-41545	183	16	based	base	VERB
cjfa-41545	183	17	on	on	ADP
cjfa-41545	183	18	cdp	cdp	PROPN
cjfa-41545	183	19	india	india	PROPN
cjfa-41545	183	20	firms	firm	NOUN
cjfa-41545	183	21	.	.	PUNCT
cjfa-41545	184	1	secondly	secondly	ADV
cjfa-41545	184	2	,	,	PUNCT
cjfa-41545	184	3	similar	similar	ADJ
cjfa-41545	184	4	research	research	NOUN
cjfa-41545	184	5	can	can	AUX
cjfa-41545	184	6	be	be	AUX
cjfa-41545	184	7	conducted	conduct	VERB
cjfa-41545	184	8	using	use	VERB
cjfa-41545	184	9	cross	cross	ADJ
cjfa-41545	184	10	-	-	ADJ
cjfa-41545	184	11	country	country	ADJ
cjfa-41545	184	12	data	datum	NOUN
cjfa-41545	184	13	to	to	PART
cjfa-41545	184	14	study	study	VERB
cjfa-41545	184	15	the	the	DET
cjfa-41545	184	16	difference	difference	NOUN
cjfa-41545	184	17	in	in	ADP
cjfa-41545	184	18	the	the	DET
cjfa-41545	184	19	developed	developed	ADJ
cjfa-41545	184	20	and	and	CCONJ
cjfa-41545	184	21	emerging	emerge	VERB
cjfa-41545	184	22	nations	nation	NOUN
cjfa-41545	184	23	.	.	PUNCT
cjfa-41545	184	24	 	 	SPACE
cjfa-41545	185	1	references	reference	NOUN
cjfa-41545	185	2	 	 	SPACE
cjfa-41545	185	3	references	reference	NOUN
cjfa-41545	185	4	aifuwa	aifuwa	PROPN
cjfa-41545	185	5	,	,	PUNCT
cjfa-41545	185	6	h.o	h.o	PROPN
cjfa-41545	185	7	.	.	PROPN
cjfa-41545	185	8	(	(	PUNCT
cjfa-41545	185	9	2020	2020	NUM
cjfa-41545	185	10	)	)	PUNCT
cjfa-41545	185	11	.	.	PUNCT
cjfa-41545	186	1	sustainability	sustainability	NOUN
cjfa-41545	186	2	reporting	reporting	NOUN
cjfa-41545	186	3	and	and	CCONJ
cjfa-41545	186	4	firm	firm	ADJ
cjfa-41545	186	5	performance	performance	NOUN
cjfa-41545	186	6	in	in	ADP
cjfa-41545	186	7	developing	develop	VERB
cjfa-41545	186	8	climes	clime	NOUN
cjfa-41545	186	9	:	:	PUNCT
cjfa-41545	186	10	a	a	DET
cjfa-41545	186	11	review	review	NOUN
cjfa-41545	186	12	of	of	ADP
cjfa-41545	186	13	literature	literature	NOUN
cjfa-41545	186	14	.	.	PUNCT
cjfa-41545	187	1	copernican	copernican	PROPN
cjfa-41545	187	2	journal	journal	PROPN
cjfa-41545	187	3	of	of	ADP
cjfa-41545	187	4	finance	finance	PROPN
cjfa-41545	187	5	&	&	CCONJ
cjfa-41545	187	6	accounting	accounting	PROPN
cjfa-41545	187	7	,	,	PUNCT
cjfa-41545	187	8	9(1	9(1	NUM
cjfa-41545	187	9	)	)	PUNCT
cjfa-41545	187	10	,	,	PUNCT
cjfa-41545	187	11	9–29	9–29	NOUN
cjfa-41545	187	12	.	.	PUNCT
cjfa-41545	187	13	http://dx.doi.org/10.12775/cjfa.2020.001	http://dx.doi.org/10.12775/cjfa.2020.001	X
cjfa-41545	187	14	.	.	PUNCT
cjfa-41545	188	1	al	al	PROPN
cjfa-41545	188	2	-	-	PUNCT
cjfa-41545	188	3	tuwaijri	tuwaijri	PROPN
cjfa-41545	188	4	,	,	PUNCT
cjfa-41545	188	5	s.a	s.a	PROPN
cjfa-41545	188	6	.	.	PROPN
cjfa-41545	188	7	,	,	PUNCT
cjfa-41545	188	8	christensen	christensen	PROPN
cjfa-41545	188	9	,	,	PUNCT
cjfa-41545	188	10	t.e	t.e	PROPN
cjfa-41545	188	11	.	.	PROPN
cjfa-41545	188	12	,	,	PUNCT
cjfa-41545	188	13	&	&	CCONJ
cjfa-41545	188	14	hughes	hughes	PROPN
cjfa-41545	188	15	ii	ii	PROPN
cjfa-41545	188	16	,	,	PUNCT
cjfa-41545	188	17	k.	k.	PROPN
cjfa-41545	188	18	(	(	PUNCT
cjfa-41545	188	19	2004	2004	NUM
cjfa-41545	188	20	)	)	PUNCT
cjfa-41545	188	21	.	.	PUNCT
cjfa-41545	189	1	the	the	DET
cjfa-41545	189	2	relations	relation	NOUN
cjfa-41545	189	3	among	among	ADP
cjfa-41545	189	4	environmental	environmental	ADJ
cjfa-41545	189	5	disclosure	disclosure	NOUN
cjfa-41545	189	6	,	,	PUNCT
cjfa-41545	189	7	environmental	environmental	ADJ
cjfa-41545	189	8	performance	performance	NOUN
cjfa-41545	189	9	,	,	PUNCT
cjfa-41545	189	10	and	and	CCONJ
cjfa-41545	189	11	economic	economic	ADJ
cjfa-41545	189	12	performance	performance	NOUN
cjfa-41545	189	13	:	:	PUNCT
cjfa-41545	189	14	a	a	DET
cjfa-41545	189	15	simultaneous	simultaneous	ADJ
cjfa-41545	189	16	equations	equation	NOUN
cjfa-41545	189	17	approach	approach	NOUN
cjfa-41545	189	18	.	.	PUNCT
cjfa-41545	190	1	accounting	accounting	NOUN
cjfa-41545	190	2	,	,	PUNCT
cjfa-41545	190	3	organizations	organization	NOUN
cjfa-41545	190	4	and	and	CCONJ
cjfa-41545	190	5	society	society	NOUN
cjfa-41545	190	6	,	,	PUNCT
cjfa-41545	190	7	29	29	NUM
cjfa-41545	190	8	,	,	PUNCT
cjfa-41545	190	9	447	447	NUM
cjfa-41545	190	10	–	–	PUNCT
cjfa-41545	190	11	–	–	PUNCT
cjfa-41545	190	12	471.http://dx.doi.org/10.1016/s0361-3682(03)00032-1	471.http://dx.doi.org/10.1016/s0361-3682(03)00032-1	NOUN
cjfa-41545	190	13	.	.	PUNCT
cjfa-41545	191	1	boiral	boiral	ADJ
cjfa-41545	191	2	,	,	PUNCT
cjfa-41545	191	3	o.	o.	PROPN
cjfa-41545	191	4	,	,	PUNCT
cjfa-41545	191	5	henri	henri	PROPN
cjfa-41545	191	6	,	,	PUNCT
cjfa-41545	191	7	j.-f	j.-f	PROPN
cjfa-41545	191	8	.	.	PUNCT
cjfa-41545	191	9	,	,	PUNCT
cjfa-41545	191	10	&	&	CCONJ
cjfa-41545	191	11	talbot	talbot	PROPN
cjfa-41545	191	12	,	,	PUNCT
cjfa-41545	191	13	d.	d.	PROPN
cjfa-41545	191	14	(	(	PUNCT
cjfa-41545	191	15	2012	2012	NUM
cjfa-41545	191	16	)	)	PUNCT
cjfa-41545	191	17	.	.	PUNCT
cjfa-41545	192	1	modeling	model	VERB
cjfa-41545	192	2	the	the	DET
cjfa-41545	192	3	impacts	impact	NOUN
cjfa-41545	192	4	of	of	ADP
cjfa-41545	192	5	corporate	corporate	ADJ
cjfa-41545	192	6	commitment	commitment	NOUN
cjfa-41545	192	7	on	on	ADP
cjfa-41545	192	8	climate	climate	NOUN
cjfa-41545	192	9	change	change	NOUN
cjfa-41545	192	10	.	.	PUNCT
cjfa-41545	193	1	business	business	NOUN
cjfa-41545	193	2	strategy	strategy	NOUN
cjfa-41545	193	3	and	and	CCONJ
cjfa-41545	193	4	the	the	DET
cjfa-41545	193	5	environment	environment	NOUN
cjfa-41545	193	6	,	,	PUNCT
cjfa-41545	193	7	21(8	21(8	NUM
cjfa-41545	193	8	)	)	PUNCT
cjfa-41545	193	9	,	,	PUNCT
cjfa-41545	193	10	495–516	495–516	NUM
cjfa-41545	193	11	.	.	PUNCT
cjfa-41545	194	1	http://dx.doi.org/10.1002/bse.723	http://dx.doi.org/10.1002/bse.723	PROPN
cjfa-41545	194	2	.	.	PUNCT
cjfa-41545	195	1	brammer	brammer	PROPN
cjfa-41545	195	2	,	,	PUNCT
cjfa-41545	195	3	s.	s.	PROPN
cjfa-41545	195	4	,	,	PUNCT
cjfa-41545	195	5	&	&	CCONJ
cjfa-41545	195	6	pavelin	pavelin	PROPN
cjfa-41545	195	7	,	,	PUNCT
cjfa-41545	195	8	s.	s.	PROPN
cjfa-41545	195	9	(	(	PUNCT
cjfa-41545	195	10	2006	2006	NUM
cjfa-41545	195	11	)	)	PUNCT
cjfa-41545	195	12	.	.	PUNCT
cjfa-41545	196	1	voluntary	voluntary	ADJ
cjfa-41545	196	2	environmental	environmental	ADJ
cjfa-41545	196	3	disclosures	disclosure	NOUN
cjfa-41545	196	4	by	by	ADP
cjfa-41545	196	5	large	large	ADJ
cjfa-41545	196	6	uk	uk	PROPN
cjfa-41545	196	7	companies	company	NOUN
cjfa-41545	196	8	.	.	PUNCT
cjfa-41545	197	1	journal	journal	PROPN
cjfa-41545	197	2	of	of	ADP
cjfa-41545	197	3	business	business	NOUN
cjfa-41545	197	4	finance	finance	NOUN
cjfa-41545	197	5	accounting	accounting	NOUN
cjfa-41545	197	6	,	,	PUNCT
cjfa-41545	197	7	33(7/8	33(7/8	NUM
cjfa-41545	197	8	)	)	PUNCT
cjfa-41545	197	9	,	,	PUNCT
cjfa-41545	197	10	1168–1188	1168–1188	NUM
cjfa-41545	197	11	.	.	PUNCT
cjfa-41545	198	1	http://	http://	PROPN
cjfa-41545	198	2	dx.doi.org/10.1111/j.1468-5957.2006.00598.x	dx.doi.org/10.1111/j.1468-5957.2006.00598.x	PROPN
cjfa-41545	198	3	.	.	PUNCT
cjfa-41545	199	1	busch	busch	PROPN
cjfa-41545	199	2	,	,	PUNCT
cjfa-41545	199	3	t.	t.	PROPN
cjfa-41545	199	4	,	,	PUNCT
cjfa-41545	199	5	&	&	CCONJ
cjfa-41545	199	6	hoffmann	hoffmann	PROPN
cjfa-41545	199	7	,	,	PUNCT
cjfa-41545	199	8	v.	v.	PROPN
cjfa-41545	199	9	(	(	PUNCT
cjfa-41545	199	10	2011	2011	NUM
cjfa-41545	199	11	)	)	PUNCT
cjfa-41545	199	12	.	.	PUNCT
cjfa-41545	200	1	how	how	SCONJ
cjfa-41545	200	2	hot	hot	ADJ
cjfa-41545	200	3	is	be	AUX
cjfa-41545	200	4	your	your	PRON
cjfa-41545	200	5	bottom	bottom	ADJ
cjfa-41545	200	6	line	line	NOUN
cjfa-41545	200	7	?	?	PUNCT
cjfa-41545	201	1	linking	link	VERB
cjfa-41545	201	2	carbon	carbon	NOUN
cjfa-41545	201	3	and	and	CCONJ
cjfa-41545	201	4	financial	financial	ADJ
cjfa-41545	201	5	performance	performance	NOUN
cjfa-41545	201	6	.	.	PUNCT
cjfa-41545	202	1	business	business	NOUN
cjfa-41545	202	2	and	and	CCONJ
cjfa-41545	202	3	society	society	NOUN
cjfa-41545	202	4	,	,	PUNCT
cjfa-41545	202	5	50	50	NUM
cjfa-41545	202	6	,	,	PUNCT
cjfa-41545	202	7	233–265	233–265	NUM
cjfa-41545	202	8	.	.	PUNCT
cjfa-41545	203	1	http://dx.doi	http://dx.doi	NOUN
cjfa-41545	203	2	.	.	PUNCT
cjfa-41545	204	1	org/10.1177/0007650311398780	org/10.1177/0007650311398780	PROPN
cjfa-41545	204	2	.	.	PUNCT
cjfa-41545	205	1	chithambo	chithambo	PROPN
cjfa-41545	205	2	,	,	PUNCT
cjfa-41545	205	3	l.	l.	PROPN
cjfa-41545	205	4	,	,	PUNCT
cjfa-41545	205	5	&	&	CCONJ
cjfa-41545	205	6	tauringana	tauringana	PROPN
cjfa-41545	205	7	,	,	PUNCT
cjfa-41545	205	8	v.	v.	PROPN
cjfa-41545	205	9	(	(	PUNCT
cjfa-41545	205	10	2014	2014	NUM
cjfa-41545	205	11	)	)	PUNCT
cjfa-41545	205	12	.	.	PUNCT
cjfa-41545	206	1	company	company	NOUN
cjfa-41545	206	2	specific	specific	ADJ
cjfa-41545	206	3	determinants	determinant	NOUN
cjfa-41545	206	4	of	of	ADP
cjfa-41545	206	5	greenhouse	greenhouse	NOUN
cjfa-41545	206	6	gases	gas	NOUN
cjfa-41545	206	7	disclosures	disclosure	NOUN
cjfa-41545	206	8	.	.	PUNCT
cjfa-41545	207	1	journal	journal	NOUN
cjfa-41545	207	2	of	of	ADP
cjfa-41545	207	3	applied	apply	VERB
cjfa-41545	207	4	accounting	accounting	NOUN
cjfa-41545	207	5	research	research	NOUN
cjfa-41545	207	6	,	,	PUNCT
cjfa-41545	207	7	15(3	15(3	NUM
cjfa-41545	207	8	)	)	PUNCT
cjfa-41545	207	9	,	,	PUNCT
cjfa-41545	207	10	323–338	323–338	NUM
cjfa-41545	207	11	.	.	PUNCT
cjfa-41545	208	1	http://	http://	PROPN
cjfa-41545	208	2	dx.doi.org/10.1108/jaar-11-2013-0087	dx.doi.org/10.1108/jaar-11-2013-0087	PROPN
cjfa-41545	208	3	.	.	PUNCT
cjfa-41545	209	1	clarkson	clarkson	PROPN
cjfa-41545	209	2	,	,	PUNCT
cjfa-41545	209	3	p.	p.	NOUN
cjfa-41545	209	4	,	,	PUNCT
cjfa-41545	209	5	overell	overell	NOUN
cjfa-41545	209	6	,	,	PUNCT
cjfa-41545	209	7	m.	m.	NOUN
cjfa-41545	209	8	,	,	PUNCT
cjfa-41545	209	9	&	&	CCONJ
cjfa-41545	209	10	chapple	chapple	PROPN
cjfa-41545	209	11	,	,	PUNCT
cjfa-41545	209	12	l.	l.	PROPN
cjfa-41545	209	13	(	(	PUNCT
cjfa-41545	209	14	2011	2011	NUM
cjfa-41545	209	15	)	)	PUNCT
cjfa-41545	209	16	.	.	PUNCT
cjfa-41545	210	1	environmental	environmental	ADJ
cjfa-41545	210	2	reporting	reporting	NOUN
cjfa-41545	210	3	and	and	CCONJ
cjfa-41545	210	4	its	its	PRON
cjfa-41545	210	5	relation	relation	NOUN
cjfa-41545	210	6	to	to	ADP
cjfa-41545	210	7	corporate	corporate	ADJ
cjfa-41545	210	8	environmental	environmental	ADJ
cjfa-41545	210	9	performance	performance	NOUN
cjfa-41545	210	10	.	.	PUNCT
cjfa-41545	211	1	abacus	abacus	PROPN
cjfa-41545	211	2	,	,	PUNCT
cjfa-41545	211	3	47(1	47(1	NUM
cjfa-41545	211	4	)	)	PUNCT
cjfa-41545	211	5	,	,	PUNCT
cjfa-41545	211	6	27–60	27–60	NUM
cjfa-41545	211	7	.	.	PUNCT
cjfa-41545	211	8	http://dx.doi	http://dx.doi	NOUN
cjfa-41545	211	9	.	.	PUNCT
cjfa-41545	212	1	org/10.1111	org/10.1111	PROPN
cjfa-41545	212	2	/	/	SYM
cjfa-41545	212	3	j.1467	j.1467	ADV
cjfa-41545	212	4	-	-	PUNCT
cjfa-41545	212	5	6281.2011.00330.x	6281.2011.00330.x	NOUN
cjfa-41545	212	6	.	.	PUNCT
cjfa-41545	213	1	examining	examine	VERB
cjfa-41545	213	2	the	the	DET
cjfa-41545	213	3	relation	relation	NOUN
cjfa-41545	213	4	between	between	ADP
cjfa-41545	213	5	market	market	NOUN
cjfa-41545	213	6	value	value	NOUN
cjfa-41545	213	7	and	and	CCONJ
cjfa-41545	213	8	co2	co2	NOUN
cjfa-41545	213	9	emission	emission	NOUN
cjfa-41545	213	10	…	…	PUNCT
cjfa-41545	213	11	2323	2323	NUM
cjfa-41545	213	12	delmas	delma	NOUN
cjfa-41545	213	13	,	,	PUNCT
cjfa-41545	213	14	m.a	m.a	PROPN
cjfa-41545	213	15	.	.	PROPN
cjfa-41545	213	16	,	,	PUNCT
cjfa-41545	213	17	nairn	nairn	PROPN
cjfa-41545	213	18	-	-	PUNCT
cjfa-41545	213	19	birch	birch	PROPN
cjfa-41545	213	20	,	,	PUNCT
cjfa-41545	213	21	n.	n.	NOUN
cjfa-41545	213	22	,	,	PUNCT
cjfa-41545	213	23	&	&	CCONJ
cjfa-41545	213	24	lim	lim	PROPN
cjfa-41545	213	25	,	,	PUNCT
cjfa-41545	213	26	j.	j.	PROPN
cjfa-41545	213	27	(	(	PUNCT
cjfa-41545	213	28	2015	2015	NUM
cjfa-41545	213	29	)	)	PUNCT
cjfa-41545	213	30	.	.	PUNCT
cjfa-41545	214	1	dynamics	dynamic	NOUN
cjfa-41545	214	2	of	of	ADP
cjfa-41545	214	3	environmental	environmental	ADJ
cjfa-41545	214	4	and	and	CCONJ
cjfa-41545	214	5	financial	financial	ADJ
cjfa-41545	214	6	performance	performance	NOUN
cjfa-41545	214	7	:	:	PUNCT
cjfa-41545	214	8	the	the	DET
cjfa-41545	214	9	case	case	NOUN
cjfa-41545	214	10	of	of	ADP
cjfa-41545	214	11	greenhouse	greenhouse	NOUN
cjfa-41545	214	12	gas	gas	NOUN
cjfa-41545	214	13	emissions	emission	NOUN
cjfa-41545	214	14	.	.	PUNCT
cjfa-41545	215	1	organization	organization	NOUN
cjfa-41545	215	2	&	&	CCONJ
cjfa-41545	215	3	environment	environment	PROPN
cjfa-41545	215	4	,	,	PUNCT
cjfa-41545	215	5	28(4	28(4	NUM
cjfa-41545	215	6	)	)	PUNCT
cjfa-41545	215	7	,	,	PUNCT
cjfa-41545	215	8	374–393	374–393	NUM
cjfa-41545	215	9	.	.	PUNCT
cjfa-41545	216	1	http://dx.doi.org/10.1177/1086026615620238	http://dx.doi.org/10.1177/1086026615620238	PROPN
cjfa-41545	216	2	.	.	PUNCT
cjfa-41545	217	1	delmas	delmas	PROPN
cjfa-41545	217	2	,	,	PUNCT
cjfa-41545	217	3	m.	m.	NOUN
cjfa-41545	217	4	,	,	PUNCT
cjfa-41545	217	5	etzion	etzion	PROPN
cjfa-41545	217	6	,	,	PUNCT
cjfa-41545	217	7	d.	d.	PROPN
cjfa-41545	217	8	,	,	PUNCT
cjfa-41545	217	9	&	&	CCONJ
cjfa-41545	217	10	nairn	nairn	PROPN
cjfa-41545	217	11	-	-	PUNCT
cjfa-41545	217	12	birch	birch	PROPN
cjfa-41545	217	13	,	,	PUNCT
cjfa-41545	217	14	n.	n.	PROPN
cjfa-41545	217	15	(	(	PUNCT
cjfa-41545	217	16	2013	2013	NUM
cjfa-41545	217	17	)	)	PUNCT
cjfa-41545	217	18	.	.	PUNCT
cjfa-41545	218	1	triangulating	triangulate	VERB
cjfa-41545	218	2	environmental	environmental	ADJ
cjfa-41545	218	3	performance	performance	NOUN
cjfa-41545	218	4	:	:	PUNCT
cjfa-41545	218	5	what	what	PRON
cjfa-41545	218	6	do	do	AUX
cjfa-41545	218	7	corporate	corporate	ADJ
cjfa-41545	218	8	social	social	ADJ
cjfa-41545	218	9	responsibility	responsibility	NOUN
cjfa-41545	218	10	ratings	rating	NOUN
cjfa-41545	218	11	really	really	ADV
cjfa-41545	218	12	capture	capture	VERB
cjfa-41545	218	13	?	?	PUNCT
cjfa-41545	219	1	academy	academy	NOUN
cjfa-41545	219	2	of	of	ADP
cjfa-41545	219	3	management	management	NOUN
cjfa-41545	219	4	perspectives	perspective	NOUN
cjfa-41545	219	5	,	,	PUNCT
cjfa-41545	219	6	27	27	NUM
cjfa-41545	219	7	,	,	PUNCT
cjfa-41545	219	8	225–267	225–267	NUM
cjfa-41545	219	9	.	.	PUNCT
cjfa-41545	220	1	http://dx.doi.org/10.5465/amp.2012.0123	http://dx.doi.org/10.5465/amp.2012.0123	NOUN
cjfa-41545	220	2	.	.	PUNCT
cjfa-41545	221	1	dowell	dowell	PROPN
cjfa-41545	221	2	,	,	PUNCT
cjfa-41545	221	3	g.	g.	PROPN
cjfa-41545	221	4	,	,	PUNCT
cjfa-41545	221	5	hart	hart	PROPN
cjfa-41545	221	6	,	,	PUNCT
cjfa-41545	221	7	s.	s.	PROPN
cjfa-41545	221	8	,	,	PUNCT
cjfa-41545	221	9	&	&	CCONJ
cjfa-41545	221	10	yeung	yeung	PROPN
cjfa-41545	221	11	,	,	PUNCT
cjfa-41545	221	12	b.	b.	PROPN
cjfa-41545	221	13	(	(	PUNCT
cjfa-41545	221	14	2000	2000	NUM
cjfa-41545	221	15	)	)	PUNCT
cjfa-41545	221	16	.	.	PUNCT
cjfa-41545	222	1	do	do	VERB
cjfa-41545	222	2	corporate	corporate	ADJ
cjfa-41545	222	3	global	global	ADJ
cjfa-41545	222	4	environmental	environmental	ADJ
cjfa-41545	222	5	standards	standard	NOUN
cjfa-41545	222	6	create	create	VERB
cjfa-41545	222	7	or	or	CCONJ
cjfa-41545	222	8	destroy	destroy	VERB
cjfa-41545	222	9	value	value	NOUN
cjfa-41545	222	10	?	?	PUNCT
cjfa-41545	223	1	management	management	NOUN
cjfa-41545	223	2	science	science	NOUN
cjfa-41545	223	3	,	,	PUNCT
cjfa-41545	223	4	46(8	46(8	NOUN
cjfa-41545	223	5	)	)	PUNCT
cjfa-41545	223	6	,	,	PUNCT
cjfa-41545	223	7	1059–1074	1059–1074	NUM
cjfa-41545	223	8	.	.	PUNCT
cjfa-41545	224	1	http://dx.doi	http://dx.doi	NOUN
cjfa-41545	224	2	.	.	PUNCT
cjfa-41545	225	1	org/10.1287	org/10.1287	NUM
cjfa-41545	225	2	/	/	SYM
cjfa-41545	225	3	mnsc.46.8.1059.12030	mnsc.46.8.1059.12030	PROPN
cjfa-41545	225	4	.	.	PUNCT
cjfa-41545	226	1	ganda	ganda	PROPN
cjfa-41545	226	2	,	,	PUNCT
cjfa-41545	226	3	f.	f.	PROPN
cjfa-41545	226	4	,	,	PUNCT
cjfa-41545	226	5	&	&	CCONJ
cjfa-41545	226	6	milondzo	milondzo	PROPN
cjfa-41545	226	7	,	,	PUNCT
cjfa-41545	226	8	k.s	k.s	PROPN
cjfa-41545	226	9	.	.	PROPN
cjfa-41545	226	10	(	(	PUNCT
cjfa-41545	226	11	2018	2018	NUM
cjfa-41545	226	12	)	)	PUNCT
cjfa-41545	226	13	.	.	PUNCT
cjfa-41545	227	1	the	the	DET
cjfa-41545	227	2	impact	impact	NOUN
cjfa-41545	227	3	of	of	ADP
cjfa-41545	227	4	carbon	carbon	NOUN
cjfa-41545	227	5	emissions	emission	NOUN
cjfa-41545	227	6	on	on	ADP
cjfa-41545	227	7	corporate	corporate	ADJ
cjfa-41545	227	8	financial	financial	ADJ
cjfa-41545	227	9	performance	performance	NOUN
cjfa-41545	227	10	:	:	PUNCT
cjfa-41545	227	11	evidence	evidence	NOUN
cjfa-41545	227	12	from	from	ADP
cjfa-41545	227	13	the	the	DET
cjfa-41545	227	14	south	south	ADJ
cjfa-41545	227	15	african	african	ADJ
cjfa-41545	227	16	firms	firm	NOUN
cjfa-41545	227	17	.	.	PUNCT
cjfa-41545	228	1	sustainability	sustainability	NOUN
cjfa-41545	228	2	,	,	PUNCT
cjfa-41545	228	3	10	10	NUM
cjfa-41545	228	4	,	,	PUNCT
cjfa-41545	228	5	1–22	1–22	NOUN
cjfa-41545	228	6	.	.	PUNCT
cjfa-41545	229	1	http://dx.doi.org/10.3390/su10072398	http://dx.doi.org/10.3390/su10072398	NOUN
cjfa-41545	229	2	.	.	PUNCT
cjfa-41545	230	1	garcia	garcia	PROPN
cjfa-41545	230	2	-	-	PUNCT
cjfa-41545	230	3	castro	castro	PROPN
cjfa-41545	230	4	,	,	PUNCT
cjfa-41545	230	5	r.	r.	PROPN
cjfa-41545	230	6	,	,	PUNCT
cjfa-41545	230	7	arino	arino	PROPN
cjfa-41545	230	8	,	,	PUNCT
cjfa-41545	230	9	m.	m.	NOUN
cjfa-41545	230	10	,	,	PUNCT
cjfa-41545	230	11	&	&	CCONJ
cjfa-41545	230	12	canela	canela	PROPN
cjfa-41545	230	13	,	,	PUNCT
cjfa-41545	230	14	m.	m.	NOUN
cjfa-41545	230	15	(	(	PUNCT
cjfa-41545	230	16	2010	2010	NUM
cjfa-41545	230	17	)	)	PUNCT
cjfa-41545	230	18	.	.	PUNCT
cjfa-41545	231	1	does	do	AUX
cjfa-41545	231	2	social	social	ADJ
cjfa-41545	231	3	performance	performance	NOUN
cjfa-41545	231	4	really	really	ADV
cjfa-41545	231	5	lead	lead	VERB
cjfa-41545	231	6	to	to	ADP
cjfa-41545	231	7	financial	financial	ADJ
cjfa-41545	231	8	performance	performance	NOUN
cjfa-41545	231	9	?	?	PUNCT
cjfa-41545	232	1	accounting	account	VERB
cjfa-41545	232	2	for	for	ADP
cjfa-41545	232	3	endogeneity	endogeneity	NOUN
cjfa-41545	232	4	.	.	PUNCT
cjfa-41545	233	1	journal	journal	PROPN
cjfa-41545	233	2	of	of	ADP
cjfa-41545	233	3	business	business	NOUN
cjfa-41545	233	4	ethics	ethic	NOUN
cjfa-41545	233	5	,	,	PUNCT
cjfa-41545	233	6	92	92	NUM
cjfa-41545	233	7	,	,	PUNCT
cjfa-41545	233	8	107–126	107–126	NUM
cjfa-41545	233	9	.	.	PUNCT
cjfa-41545	234	1	http://dx.doi.org/10.1007/sl0551-009-0143-8	http://dx.doi.org/10.1007/sl0551-009-0143-8	NOUN
cjfa-41545	234	2	.	.	PUNCT
cjfa-41545	235	1	giannarakis	giannarakis	PROPN
cjfa-41545	235	2	,	,	PUNCT
cjfa-41545	235	3	g.	g.	PROPN
cjfa-41545	235	4	,	,	PUNCT
cjfa-41545	235	5	konteos	konteos	PROPN
cjfa-41545	235	6	,	,	PUNCT
cjfa-41545	235	7	g.	g.	PROPN
cjfa-41545	235	8	,	,	PUNCT
cjfa-41545	235	9	sariannidis	sariannidis	PROPN
cjfa-41545	235	10	,	,	PUNCT
cjfa-41545	235	11	n.	n.	NOUN
cjfa-41545	235	12	,	,	PUNCT
cjfa-41545	235	13	&	&	CCONJ
cjfa-41545	235	14	chaitidis	chaitidis	PROPN
cjfa-41545	235	15	,	,	PUNCT
cjfa-41545	235	16	g.	g.	PROPN
cjfa-41545	235	17	(	(	PUNCT
cjfa-41545	235	18	2017	2017	NUM
cjfa-41545	235	19	)	)	PUNCT
cjfa-41545	235	20	.	.	PUNCT
cjfa-41545	236	1	the	the	DET
cjfa-41545	236	2	relation	relation	NOUN
cjfa-41545	236	3	between	between	ADP
cjfa-41545	236	4	voluntary	voluntary	ADJ
cjfa-41545	236	5	carbon	carbon	NOUN
cjfa-41545	236	6	disclosure	disclosure	NOUN
cjfa-41545	236	7	and	and	CCONJ
cjfa-41545	236	8	environmental	environmental	ADJ
cjfa-41545	236	9	performance	performance	NOUN
cjfa-41545	236	10	the	the	DET
cjfa-41545	236	11	case	case	NOUN
cjfa-41545	236	12	of	of	ADP
cjfa-41545	236	13	s&p	s&p	PROPN
cjfa-41545	236	14	500	500	NUM
cjfa-41545	236	15	.	.	PUNCT
cjfa-41545	237	1	international	international	ADJ
cjfa-41545	237	2	journal	journal	PROPN
cjfa-41545	237	3	of	of	ADP
cjfa-41545	237	4	law	law	NOUN
cjfa-41545	237	5	and	and	CCONJ
cjfa-41545	237	6	management	management	NOUN
cjfa-41545	237	7	,	,	PUNCT
cjfa-41545	237	8	59(6	59(6	NOUN
cjfa-41545	237	9	)	)	PUNCT
cjfa-41545	237	10	,	,	PUNCT
cjfa-41545	237	11	784–803	784–803	NUM
cjfa-41545	237	12	.	.	PUNCT
cjfa-41545	238	1	http://	http://	PROPN
cjfa-41545	238	2	dx.doi.org/10.1108/ijlma-05-2016-0049	dx.doi.org/10.1108/ijlma-05-2016-0049	PROPN
cjfa-41545	238	3	.	.	PUNCT
cjfa-41545	239	1	gray	gray	PROPN
cjfa-41545	239	2	,	,	PUNCT
cjfa-41545	239	3	r.	r.	PROPN
cjfa-41545	239	4	,	,	PUNCT
cjfa-41545	239	5	kouhy	kouhy	PROPN
cjfa-41545	239	6	,	,	PUNCT
cjfa-41545	239	7	r.	r.	PROPN
cjfa-41545	239	8	,	,	PUNCT
cjfa-41545	239	9	&	&	CCONJ
cjfa-41545	239	10	lavers	lavers	PROPN
cjfa-41545	239	11	,	,	PUNCT
cjfa-41545	239	12	s.	s.	PROPN
cjfa-41545	239	13	(	(	PUNCT
cjfa-41545	239	14	1995	1995	NUM
cjfa-41545	239	15	)	)	PUNCT
cjfa-41545	239	16	.	.	PUNCT
cjfa-41545	240	1	corporate	corporate	ADJ
cjfa-41545	240	2	social	social	ADJ
cjfa-41545	240	3	and	and	CCONJ
cjfa-41545	240	4	environmental	environmental	ADJ
cjfa-41545	240	5	reporting	reporting	NOUN
cjfa-41545	240	6	:	:	PUNCT
cjfa-41545	240	7	a	a	DET
cjfa-41545	240	8	review	review	NOUN
cjfa-41545	240	9	of	of	ADP
cjfa-41545	240	10	the	the	DET
cjfa-41545	240	11	literature	literature	NOUN
cjfa-41545	240	12	and	and	CCONJ
cjfa-41545	240	13	a	a	DET
cjfa-41545	240	14	longitudinal	longitudinal	ADJ
cjfa-41545	240	15	study	study	NOUN
cjfa-41545	240	16	of	of	ADP
cjfa-41545	240	17	uk	uk	PROPN
cjfa-41545	240	18	disclosure	disclosure	NOUN
cjfa-41545	240	19	.	.	PUNCT
cjfa-41545	241	1	accounting	accounting	NOUN
cjfa-41545	241	2	,	,	PUNCT
cjfa-41545	241	3	auditing	auditing	NOUN
cjfa-41545	241	4	&	&	CCONJ
cjfa-41545	241	5	accountability	accountability	NOUN
cjfa-41545	241	6	journal	journal	NOUN
cjfa-41545	241	7	,	,	PUNCT
cjfa-41545	241	8	8(2	8(2	NUM
cjfa-41545	241	9	)	)	PUNCT
cjfa-41545	241	10	,	,	PUNCT
cjfa-41545	241	11	47–77	47–77	NUM
cjfa-41545	241	12	.	.	PUNCT
cjfa-41545	242	1	http://dx.doi.org/10.1108/09513579510146996	http://dx.doi.org/10.1108/09513579510146996	PROPN
cjfa-41545	242	2	.	.	PUNCT
cjfa-41545	243	1	gujarati	gujarati	PROPN
cjfa-41545	243	2	,	,	PUNCT
cjfa-41545	243	3	d.n	d.n	PROPN
cjfa-41545	243	4	.	.	PROPN
cjfa-41545	243	5	(	(	PUNCT
cjfa-41545	243	6	2003	2003	NUM
cjfa-41545	243	7	)	)	PUNCT
cjfa-41545	243	8	.	.	PUNCT
cjfa-41545	244	1	basic	basic	ADJ
cjfa-41545	244	2	econometrics	econometric	NOUN
cjfa-41545	244	3	(	(	PUNCT
cjfa-41545	244	4	4th	4th	ADJ
cjfa-41545	244	5	ed	ed	NOUN
cjfa-41545	244	6	.	.	PUNCT
cjfa-41545	244	7	)	)	PUNCT
cjfa-41545	244	8	.	.	PUNCT
cjfa-41545	245	1	new	new	PROPN
cjfa-41545	245	2	york	york	PROPN
cjfa-41545	245	3	:	:	PUNCT
cjfa-41545	245	4	mcgraw	mcgraw	PROPN
cjfa-41545	245	5	hill	hill	PROPN
cjfa-41545	245	6	.	.	PUNCT
cjfa-41545	246	1	jeswani	jeswani	PROPN
cjfa-41545	246	2	,	,	PUNCT
cjfa-41545	246	3	h.	h.	PROPN
cjfa-41545	246	4	,	,	PUNCT
cjfa-41545	246	5	wehrmeyer	wehrmeyer	PROPN
cjfa-41545	246	6	,	,	PUNCT
cjfa-41545	246	7	w.	w.	PROPN
cjfa-41545	246	8	,	,	PUNCT
cjfa-41545	246	9	&	&	CCONJ
cjfa-41545	246	10	mulugetta	mulugetta	PROPN
cjfa-41545	246	11	,	,	PUNCT
cjfa-41545	246	12	y.	y.	PROPN
cjfa-41545	246	13	(	(	PUNCT
cjfa-41545	246	14	2008	2008	NUM
cjfa-41545	246	15	)	)	PUNCT
cjfa-41545	246	16	.	.	PUNCT
cjfa-41545	247	1	how	how	SCONJ
cjfa-41545	247	2	warm	warm	ADJ
cjfa-41545	247	3	is	be	AUX
cjfa-41545	247	4	the	the	DET
cjfa-41545	247	5	corporate	corporate	ADJ
cjfa-41545	247	6	response	response	NOUN
cjfa-41545	247	7	to	to	ADP
cjfa-41545	247	8	climate	climate	NOUN
cjfa-41545	247	9	change	change	NOUN
cjfa-41545	247	10	?	?	PUNCT
cjfa-41545	248	1	evidence	evidence	NOUN
cjfa-41545	248	2	from	from	ADP
cjfa-41545	248	3	pakistan	pakistan	PROPN
cjfa-41545	248	4	and	and	CCONJ
cjfa-41545	248	5	the	the	DET
cjfa-41545	248	6	uk	uk	PROPN
cjfa-41545	248	7	.	.	PROPN
cjfa-41545	248	8	business	business	NOUN
cjfa-41545	248	9	strategy	strategy	NOUN
cjfa-41545	248	10	and	and	CCONJ
cjfa-41545	248	11	the	the	DET
cjfa-41545	248	12	environment	environment	NOUN
cjfa-41545	248	13	,	,	PUNCT
cjfa-41545	248	14	17(1	17(1	NUM
cjfa-41545	248	15	)	)	PUNCT
cjfa-41545	248	16	,	,	PUNCT
cjfa-41545	248	17	46–60	46–60	NOUN
cjfa-41545	248	18	.	.	PUNCT
cjfa-41545	249	1	http://dx.doi.org/10.1002/bse.569	http://dx.doi.org/10.1002/bse.569	PROPN
cjfa-41545	249	2	.	.	PUNCT
cjfa-41545	250	1	king	king	PROPN
cjfa-41545	250	2	,	,	PUNCT
cjfa-41545	250	3	a.a	a.a	PROPN
cjfa-41545	250	4	.	.	PROPN
cjfa-41545	250	5	,	,	PUNCT
cjfa-41545	250	6	&	&	CCONJ
cjfa-41545	250	7	lenox	lenox	NOUN
cjfa-41545	250	8	,	,	PUNCT
cjfa-41545	250	9	m.j	m.j	PROPN
cjfa-41545	250	10	.	.	PROPN
cjfa-41545	250	11	(	(	PUNCT
cjfa-41545	250	12	2001	2001	NUM
cjfa-41545	250	13	)	)	PUNCT
cjfa-41545	250	14	.	.	PUNCT
cjfa-41545	251	1	does	do	AUX
cjfa-41545	251	2	it	it	PRON
cjfa-41545	251	3	really	really	ADV
cjfa-41545	251	4	pay	pay	VERB
cjfa-41545	251	5	to	to	PART
cjfa-41545	251	6	be	be	AUX
cjfa-41545	251	7	green	green	ADJ
cjfa-41545	251	8	?	?	PUNCT
cjfa-41545	252	1	journal	journal	NOUN
cjfa-41545	252	2	of	of	ADP
cjfa-41545	252	3	industrial	industrial	ADJ
cjfa-41545	252	4	ecology	ecology	NOUN
cjfa-41545	252	5	,	,	PUNCT
cjfa-41545	252	6	5(1	5(1	NUM
cjfa-41545	252	7	)	)	PUNCT
cjfa-41545	252	8	,	,	PUNCT
cjfa-41545	252	9	105–116	105–116	NUM
cjfa-41545	252	10	.	.	PUNCT
cjfa-41545	253	1	http://dx.doi.org/10.1162/108819801753358526	http://dx.doi.org/10.1162/108819801753358526	PROPN
cjfa-41545	253	2	.	.	PUNCT
cjfa-41545	254	1	kleimeier	kleimeier	PROPN
cjfa-41545	254	2	,	,	PUNCT
cjfa-41545	254	3	s.	s.	PROPN
cjfa-41545	254	4	,	,	PUNCT
cjfa-41545	254	5	&	&	CCONJ
cjfa-41545	254	6	viehs	viehs	PROPN
cjfa-41545	254	7	,	,	PUNCT
cjfa-41545	254	8	p.	p.	NOUN
cjfa-41545	254	9	m.	m.	NOUN
cjfa-41545	254	10	(	(	PUNCT
cjfa-41545	254	11	2016	2016	NUM
cjfa-41545	254	12	)	)	PUNCT
cjfa-41545	254	13	.	.	PUNCT
cjfa-41545	255	1	carbon	carbon	NOUN
cjfa-41545	255	2	disclosure	disclosure	NOUN
cjfa-41545	255	3	,	,	PUNCT
cjfa-41545	255	4	emission	emission	NOUN
cjfa-41545	255	5	levels	level	NOUN
cjfa-41545	255	6	,	,	PUNCT
cjfa-41545	255	7	and	and	CCONJ
cjfa-41545	255	8	the	the	DET
cjfa-41545	255	9	cost	cost	NOUN
cjfa-41545	255	10	of	of	ADP
cjfa-41545	255	11	debt	debt	NOUN
cjfa-41545	255	12	.	.	PUNCT
cjfa-41545	256	1	maastricht	maastricht	PROPN
cjfa-41545	256	2	university	university	PROPN
cjfa-41545	256	3	,	,	PUNCT
cjfa-41545	256	4	graduate	graduate	NOUN
cjfa-41545	256	5	school	school	NOUN
cjfa-41545	256	6	of	of	ADP
cjfa-41545	256	7	business	business	NOUN
cjfa-41545	256	8	and	and	CCONJ
cjfa-41545	256	9	economics	economic	NOUN
cjfa-41545	256	10	.	.	PUNCT
cjfa-41545	257	1	gsbe	gsbe	NOUN
cjfa-41545	257	2	research	research	NOUN
cjfa-41545	257	3	memoranda	memorandum	NOUN
cjfa-41545	257	4	,	,	PUNCT
cjfa-41545	257	5	3	3	NUM
cjfa-41545	257	6	,	,	PUNCT
cjfa-41545	257	7	https://doi.org/10.26481/umagsb.2016003	https://doi.org/10.26481/umagsb.2016003	NOUN
cjfa-41545	257	8	.	.	PUNCT
cjfa-41545	258	1	kumar	kumar	PROPN
cjfa-41545	258	2	,	,	PUNCT
cjfa-41545	258	3	p.	p.	PROPN
cjfa-41545	258	4	,	,	PUNCT
cjfa-41545	258	5	&	&	CCONJ
cjfa-41545	258	6	firoz	firoz	PROPN
cjfa-41545	258	7	,	,	PUNCT
cjfa-41545	258	8	m.	m.	NOUN
cjfa-41545	258	9	(	(	PUNCT
cjfa-41545	258	10	2018	2018	NUM
cjfa-41545	258	11	)	)	PUNCT
cjfa-41545	258	12	.	.	PUNCT
cjfa-41545	259	1	impact	impact	NOUN
cjfa-41545	259	2	of	of	ADP
cjfa-41545	259	3	carbon	carbon	NOUN
cjfa-41545	259	4	emissions	emission	NOUN
cjfa-41545	259	5	on	on	ADP
cjfa-41545	259	6	cost	cost	NOUN
cjfa-41545	259	7	of	of	ADP
cjfa-41545	259	8	debt	debt	NOUN
cjfa-41545	259	9	-	-	PUNCT
cjfa-41545	259	10	evidence	evidence	NOUN
cjfa-41545	259	11	from	from	ADP
cjfa-41545	259	12	india	india	PROPN
cjfa-41545	259	13	.	.	PUNCT
cjfa-41545	260	1	managerial	managerial	ADJ
cjfa-41545	260	2	finance	finance	NOUN
cjfa-41545	260	3	,	,	PUNCT
cjfa-41545	260	4	44(12	44(12	NUM
cjfa-41545	260	5	)	)	PUNCT
cjfa-41545	260	6	,	,	PUNCT
cjfa-41545	260	7	1401–1417	1401–1417	NUM
cjfa-41545	260	8	.	.	PUNCT
cjfa-41545	261	1	http://dx.doi.org/10.1108/mf-032018-0108	http://dx.doi.org/10.1108/mf-032018-0108	PROPN
cjfa-41545	261	2	.	.	PUNCT
cjfa-41545	262	1	kumar	kumar	PROPN
cjfa-41545	262	2	,	,	PUNCT
cjfa-41545	262	3	p.	p.	PROPN
cjfa-41545	262	4	,	,	PUNCT
cjfa-41545	262	5	&	&	CCONJ
cjfa-41545	262	6	firoz	firoz	PROPN
cjfa-41545	262	7	,	,	PUNCT
cjfa-41545	262	8	m.	m.	NOUN
cjfa-41545	262	9	(	(	PUNCT
cjfa-41545	262	10	2019	2019	NUM
cjfa-41545	262	11	)	)	PUNCT
cjfa-41545	262	12	.	.	PUNCT
cjfa-41545	263	1	how	how	SCONJ
cjfa-41545	263	2	does	do	AUX
cjfa-41545	263	3	capital	capital	NOUN
cjfa-41545	263	4	market	market	NOUN
cjfa-41545	263	5	respond	respond	VERB
cjfa-41545	263	6	to	to	ADP
cjfa-41545	263	7	certified	certified	ADJ
cjfa-41545	263	8	emission	emission	NOUN
cjfa-41545	263	9	reductions	reduction	NOUN
cjfa-41545	263	10	(	(	PUNCT
cjfa-41545	263	11	cers	cer	NOUN
cjfa-41545	263	12	)	)	PUNCT
cjfa-41545	263	13	announcements	announcement	NOUN
cjfa-41545	263	14	in	in	ADP
cjfa-41545	263	15	india	india	PROPN
cjfa-41545	263	16	:	:	PUNCT
cjfa-41545	263	17	an	an	DET
cjfa-41545	263	18	event	event	NOUN
cjfa-41545	263	19	study	study	NOUN
cjfa-41545	263	20	methodology	methodology	NOUN
cjfa-41545	263	21	.	.	PUNCT
cjfa-41545	264	1	managerial	managerial	ADJ
cjfa-41545	264	2	finance	finance	NOUN
cjfa-41545	264	3	,	,	PUNCT
cjfa-41545	264	4	45(7	45(7	NUM
cjfa-41545	264	5	)	)	PUNCT
cjfa-41545	264	6	,	,	PUNCT
cjfa-41545	264	7	950–965	950–965	NUM
cjfa-41545	264	8	.	.	PUNCT
cjfa-41545	265	1	http://dx.doi.org/	http://dx.doi.org/	PRON
cjfa-41545	265	2	10.1108	10.1108	NUM
cjfa-41545	265	3	/	/	SYM
cjfa-41545	265	4	mf-12	mf-12	NOUN
cjfa-41545	265	5	-	-	PUNCT
cjfa-41545	265	6	2018	2018	NUM
cjfa-41545	265	7	-	-	PUNCT
cjfa-41545	265	8	0635	0635	NUM
cjfa-41545	265	9	.	.	PUNCT
cjfa-41545	266	1	lee	lee	PROPN
cjfa-41545	266	2	,	,	PUNCT
cjfa-41545	266	3	s.-y	s.-y	PROPN
cjfa-41545	266	4	.	.	PUNCT
cjfa-41545	266	5	,	,	PUNCT
cjfa-41545	266	6	park	park	NOUN
cjfa-41545	266	7	,	,	PUNCT
cjfa-41545	266	8	y.-s	y.-	NOUN
cjfa-41545	266	9	.	.	PUNCT
cjfa-41545	266	10	,	,	PUNCT
cjfa-41545	266	11	&	&	CCONJ
cjfa-41545	266	12	klassen	klassen	PROPN
cjfa-41545	266	13	,	,	PUNCT
cjfa-41545	266	14	r.d	r.d	PROPN
cjfa-41545	266	15	.	.	PROPN
cjfa-41545	266	16	(	(	PUNCT
cjfa-41545	266	17	2013	2013	NUM
cjfa-41545	266	18	)	)	PUNCT
cjfa-41545	266	19	.	.	PUNCT
cjfa-41545	267	1	market	market	NOUN
cjfa-41545	267	2	responses	response	NOUN
cjfa-41545	267	3	to	to	ADP
cjfa-41545	267	4	firms	firm	NOUN
cjfa-41545	267	5	’	'	PUNCT
cjfa-41545	267	6	voluntary	voluntary	ADJ
cjfa-41545	267	7	climate	climate	NOUN
cjfa-41545	267	8	change	change	NOUN
cjfa-41545	267	9	information	information	NOUN
cjfa-41545	267	10	disclosure	disclosure	NOUN
cjfa-41545	267	11	and	and	CCONJ
cjfa-41545	267	12	carbon	carbon	NOUN
cjfa-41545	267	13	communication	communication	NOUN
cjfa-41545	267	14	.	.	PUNCT
cjfa-41545	268	1	corporate	corporate	ADJ
cjfa-41545	268	2	social	social	ADJ
cjfa-41545	268	3	responsibility	responsibility	NOUN
cjfa-41545	268	4	and	and	CCONJ
cjfa-41545	268	5	environmental	environmental	ADJ
cjfa-41545	268	6	management	management	NOUN
cjfa-41545	268	7	,	,	PUNCT
cjfa-41545	268	8	1–12	1–12	NOUN
cjfa-41545	268	9	.	.	PUNCT
cjfa-41545	269	1	http://dx.doi.org/10.1002/	http://dx.doi.org/10.1002/	PRON
cjfa-41545	269	2	csr.1321	csr.1321	X
cjfa-41545	269	3	.	.	PUNCT
cjfa-41545	269	4	lewandowski	lewandowski	PROPN
cjfa-41545	269	5	,	,	PUNCT
cjfa-41545	269	6	s.	s.	PROPN
cjfa-41545	269	7	(	(	PUNCT
cjfa-41545	269	8	2017	2017	NUM
cjfa-41545	269	9	)	)	PUNCT
cjfa-41545	269	10	.	.	PUNCT
cjfa-41545	270	1	corporate	corporate	ADJ
cjfa-41545	270	2	carbon	carbon	NOUN
cjfa-41545	270	3	and	and	CCONJ
cjfa-41545	270	4	financial	financial	ADJ
cjfa-41545	270	5	performance	performance	NOUN
cjfa-41545	270	6	:	:	PUNCT
cjfa-41545	270	7	the	the	DET
cjfa-41545	270	8	role	role	NOUN
cjfa-41545	270	9	of	of	ADP
cjfa-41545	270	10	emission	emission	NOUN
cjfa-41545	270	11	reductions	reduction	NOUN
cjfa-41545	270	12	.	.	PUNCT
cjfa-41545	271	1	business	business	NOUN
cjfa-41545	271	2	strategy	strategy	NOUN
cjfa-41545	271	3	and	and	CCONJ
cjfa-41545	271	4	the	the	DET
cjfa-41545	271	5	environment	environment	NOUN
cjfa-41545	271	6	,	,	PUNCT
cjfa-41545	271	7	3–18	3–18	PROPN
cjfa-41545	271	8	.	.	PUNCT
cjfa-41545	271	9	http://dx.doi	http://dx.doi	NOUN
cjfa-41545	271	10	.	.	PUNCT
cjfa-41545	272	1	org/10.1002	org/10.1002	PROPN
cjfa-41545	272	2	/	/	SYM
cjfa-41545	272	3	bse.1978	bse.1978	PROPN
cjfa-41545	272	4	.	.	PUNCT
cjfa-41545	273	1	rajesh	rajesh	PROPN
cjfa-41545	273	2	desai	desai	PROPN
cjfa-41545	273	3	,	,	PUNCT
cjfa-41545	273	4	avani	avani	PROPN
cjfa-41545	273	5	raval2424	raval2424	PROPN
cjfa-41545	273	6	li	li	PROPN
cjfa-41545	273	7	,	,	PUNCT
cjfa-41545	273	8	y.	y.	PROPN
cjfa-41545	273	9	,	,	PUNCT
cjfa-41545	273	10	eddie	eddie	PROPN
cjfa-41545	273	11	,	,	PUNCT
cjfa-41545	273	12	i.	i.	PROPN
cjfa-41545	273	13	,	,	PUNCT
cjfa-41545	273	14	&	&	CCONJ
cjfa-41545	273	15	liu	liu	PROPN
cjfa-41545	273	16	,	,	PUNCT
cjfa-41545	273	17	j.	j.	PROPN
cjfa-41545	273	18	(	(	PUNCT
cjfa-41545	273	19	2014	2014	NUM
cjfa-41545	273	20	)	)	PUNCT
cjfa-41545	273	21	.	.	PUNCT
cjfa-41545	274	1	carbon	carbon	NOUN
cjfa-41545	274	2	emissions	emission	NOUN
cjfa-41545	274	3	and	and	CCONJ
cjfa-41545	274	4	the	the	DET
cjfa-41545	274	5	cost	cost	NOUN
cjfa-41545	274	6	of	of	ADP
cjfa-41545	274	7	capital	capital	NOUN
cjfa-41545	274	8	:	:	PUNCT
cjfa-41545	274	9	australian	australian	ADJ
cjfa-41545	274	10	evidence	evidence	NOUN
cjfa-41545	274	11	.	.	PUNCT
cjfa-41545	275	1	review	review	NOUN
cjfa-41545	275	2	of	of	ADP
cjfa-41545	275	3	accounting	accounting	NOUN
cjfa-41545	275	4	and	and	CCONJ
cjfa-41545	275	5	finance	finance	NOUN
cjfa-41545	275	6	,	,	PUNCT
cjfa-41545	275	7	13(4	13(4	NUM
cjfa-41545	275	8	)	)	PUNCT
cjfa-41545	275	9	,	,	PUNCT
cjfa-41545	275	10	400–420	400–420	NUM
cjfa-41545	275	11	.	.	PUNCT
cjfa-41545	276	1	http://dx.doi.org/10.1108/	http://dx.doi.org/10.1108/	NOUN
cjfa-41545	276	2	raf-08	raf-08	NOUN
cjfa-41545	276	3	-	-	PUNCT
cjfa-41545	276	4	2012	2012	NUM
cjfa-41545	276	5	-	-	PUNCT
cjfa-41545	276	6	0074	0074	NUM
cjfa-41545	276	7	.	.	PUNCT
cjfa-41545	277	1	luo	luo	PROPN
cjfa-41545	277	2	,	,	PUNCT
cjfa-41545	277	3	l.	l.	PROPN
cjfa-41545	277	4	,	,	PUNCT
cjfa-41545	277	5	&	&	CCONJ
cjfa-41545	277	6	tang	tang	PROPN
cjfa-41545	277	7	,	,	PUNCT
cjfa-41545	277	8	q.	q.	PROPN
cjfa-41545	277	9	(	(	PUNCT
cjfa-41545	277	10	2014	2014	NUM
cjfa-41545	277	11	)	)	PUNCT
cjfa-41545	277	12	.	.	PUNCT
cjfa-41545	278	1	does	do	AUX
cjfa-41545	278	2	voluntary	voluntary	ADJ
cjfa-41545	278	3	carbon	carbon	NOUN
cjfa-41545	278	4	disclosure	disclosure	NOUN
cjfa-41545	278	5	reflect	reflect	VERB
cjfa-41545	278	6	underlying	underlie	VERB
cjfa-41545	278	7	carbon	carbon	NOUN
cjfa-41545	278	8	performance	performance	NOUN
cjfa-41545	278	9	?	?	PUNCT
cjfa-41545	279	1	journal	journal	NOUN
cjfa-41545	279	2	of	of	ADP
cjfa-41545	279	3	contemporary	contemporary	PROPN
cjfa-41545	279	4	accounting	accounting	NOUN
cjfa-41545	279	5	and	and	CCONJ
cjfa-41545	279	6	economics	economic	NOUN
cjfa-41545	279	7	,	,	PUNCT
cjfa-41545	279	8	10(3	10(3	NUM
cjfa-41545	279	9	)	)	PUNCT
cjfa-41545	279	10	,	,	PUNCT
cjfa-41545	279	11	191–205	191–205	NUM
cjfa-41545	279	12	.	.	PUNCT
cjfa-41545	280	1	http://dx.doi.org/10.1016/j.jcae.2014.08.003	http://dx.doi.org/10.1016/j.jcae.2014.08.003	PROPN
cjfa-41545	280	2	.	.	PROPN
cjfa-41545	280	3	margolis	margolis	PROPN
cjfa-41545	280	4	,	,	PUNCT
cjfa-41545	280	5	j.	j.	PROPN
cjfa-41545	280	6	,	,	PUNCT
cjfa-41545	280	7	elfenbein	elfenbein	ADV
cjfa-41545	280	8	,	,	PUNCT
cjfa-41545	280	9	h.	h.	PROPN
cjfa-41545	280	10	,	,	PUNCT
cjfa-41545	280	11	&	&	CCONJ
cjfa-41545	280	12	walsh	walsh	PROPN
cjfa-41545	280	13	,	,	PUNCT
cjfa-41545	280	14	j.	j.	PROPN
cjfa-41545	280	15	(	(	PUNCT
cjfa-41545	280	16	2008	2008	NUM
cjfa-41545	280	17	)	)	PUNCT
cjfa-41545	280	18	.	.	PUNCT
cjfa-41545	281	1	do	do	VERB
cjfa-41545	281	2	well	well	ADV
cjfa-41545	281	3	by	by	ADP
cjfa-41545	281	4	doing	do	VERB
cjfa-41545	281	5	good	good	NOUN
cjfa-41545	281	6	?	?	PUNCT
cjfa-41545	282	1	do	do	AUX
cjfa-41545	282	2	n’t	not	PART
cjfa-41545	282	3	count	count	VERB
cjfa-41545	282	4	on	on	ADP
cjfa-41545	282	5	it	it	PRON
cjfa-41545	282	6	.	.	PUNCT
cjfa-41545	283	1	harvard	harvard	PROPN
cjfa-41545	283	2	business	business	PROPN
cjfa-41545	283	3	review	review	PROPN
cjfa-41545	283	4	,	,	PUNCT
cjfa-41545	283	5	86(1	86(1	PROPN
cjfa-41545	283	6	)	)	PUNCT
cjfa-41545	283	7	,	,	PUNCT
cjfa-41545	283	8	385–392	385–392	NUM
cjfa-41545	283	9	.	.	PUNCT
cjfa-41545	284	1	margono	margono	PROPN
cjfa-41545	284	2	,	,	PUNCT
cjfa-41545	284	3	f.p	f.p	PROPN
cjfa-41545	284	4	.	.	PROPN
cjfa-41545	284	5	,	,	PUNCT
cjfa-41545	284	6	&	&	CCONJ
cjfa-41545	284	7	gantino	gantino	PROPN
cjfa-41545	284	8	,	,	PUNCT
cjfa-41545	284	9	r.	r.	PROPN
cjfa-41545	284	10	(	(	PUNCT
cjfa-41545	284	11	2021	2021	NUM
cjfa-41545	284	12	)	)	PUNCT
cjfa-41545	284	13	.	.	PUNCT
cjfa-41545	285	1	the	the	DET
cjfa-41545	285	2	influence	influence	NOUN
cjfa-41545	285	3	of	of	ADP
cjfa-41545	285	4	firm	firm	ADJ
cjfa-41545	285	5	size	size	NOUN
cjfa-41545	285	6	,	,	PUNCT
cjfa-41545	285	7	leverage	leverage	NOUN
cjfa-41545	285	8	,	,	PUNCT
cjfa-41545	285	9	profitability	profitability	NOUN
cjfa-41545	285	10	,	,	PUNCT
cjfa-41545	285	11	and	and	CCONJ
cjfa-41545	285	12	dividend	dividend	NOUN
cjfa-41545	285	13	policy	policy	NOUN
cjfa-41545	285	14	on	on	ADP
cjfa-41545	285	15	firm	firm	ADJ
cjfa-41545	285	16	value	value	NOUN
cjfa-41545	285	17	of	of	ADP
cjfa-41545	285	18	companies	company	NOUN
cjfa-41545	285	19	in	in	ADP
cjfa-41545	285	20	indonesia	indonesia	PROPN
cjfa-41545	285	21	stock	stock	PROPN
cjfa-41545	285	22	exchange	exchange	PROPN
cjfa-41545	285	23	.	.	PUNCT
cjfa-41545	286	1	copernican	copernican	PROPN
cjfa-41545	286	2	journal	journal	PROPN
cjfa-41545	286	3	of	of	ADP
cjfa-41545	286	4	finance	finance	PROPN
cjfa-41545	286	5	&	&	CCONJ
cjfa-41545	286	6	accounting	accounting	PROPN
cjfa-41545	286	7	,	,	PUNCT
cjfa-41545	286	8	10(2	10(2	NUM
cjfa-41545	286	9	)	)	PUNCT
cjfa-41545	286	10	,	,	PUNCT
cjfa-41545	286	11	45–61	45–61	NUM
cjfa-41545	286	12	.	.	PUNCT
cjfa-41545	287	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	PROPN
cjfa-41545	287	2	cjfa.2021.007	cjfa.2021.007	PROPN
cjfa-41545	287	3	.	.	PUNCT
cjfa-41545	288	1	matsumura	matsumura	PROPN
cjfa-41545	288	2	,	,	PUNCT
cjfa-41545	288	3	e.	e.	PROPN
cjfa-41545	288	4	m.	m.	PROPN
cjfa-41545	288	5	,	,	PUNCT
cjfa-41545	288	6	prakash	prakash	PROPN
cjfa-41545	288	7	,	,	PUNCT
cjfa-41545	288	8	r.	r.	PROPN
cjfa-41545	288	9	,	,	PUNCT
cjfa-41545	288	10	&	&	CCONJ
cjfa-41545	288	11	vera	vera	PROPN
cjfa-41545	288	12	-	-	PUNCT
cjfa-41545	288	13	muñoz	muñoz	PROPN
cjfa-41545	288	14	,	,	PUNCT
cjfa-41545	288	15	s.c	s.c	PROPN
cjfa-41545	288	16	.	.	PROPN
cjfa-41545	288	17	(	(	PUNCT
cjfa-41545	288	18	2014	2014	NUM
cjfa-41545	288	19	)	)	PUNCT
cjfa-41545	288	20	.	.	PUNCT
cjfa-41545	289	1	firm	firm	ADJ
cjfa-41545	289	2	-	-	PUNCT
cjfa-41545	289	3	value	value	NOUN
cjfa-41545	289	4	effects	effect	NOUN
cjfa-41545	289	5	of	of	ADP
cjfa-41545	289	6	carbon	carbon	NOUN
cjfa-41545	289	7	emissions	emission	NOUN
cjfa-41545	289	8	and	and	CCONJ
cjfa-41545	289	9	carbon	carbon	NOUN
cjfa-41545	289	10	disclosures	disclosure	NOUN
cjfa-41545	289	11	.	.	PUNCT
cjfa-41545	290	1	the	the	DET
cjfa-41545	290	2	accounting	accounting	NOUN
cjfa-41545	290	3	review	review	NOUN
cjfa-41545	290	4	,	,	PUNCT
cjfa-41545	290	5	89(2	89(2	NUM
cjfa-41545	290	6	)	)	PUNCT
cjfa-41545	290	7	,	,	PUNCT
cjfa-41545	290	8	695–724	695–724	NUM
cjfa-41545	290	9	.	.	PUNCT
cjfa-41545	291	1	http://	http://	PROPN
cjfa-41545	291	2	dx.doi.org/10.2308/accr-50629	dx.doi.org/10.2308/accr-50629	PROPN
cjfa-41545	291	3	.	.	PUNCT
cjfa-41545	291	4	mubeen	mubeen	PROPN
cjfa-41545	291	5	,	,	PUNCT
cjfa-41545	291	6	r.	r.	PROPN
cjfa-41545	291	7	,	,	PUNCT
cjfa-41545	291	8	han	han	PROPN
cjfa-41545	291	9	,	,	PUNCT
cjfa-41545	291	10	d.	d.	PROPN
cjfa-41545	291	11	,	,	PUNCT
cjfa-41545	291	12	abbas	abbas	PROPN
cjfa-41545	291	13	j.	j.	PROPN
cjfa-41545	291	14	,	,	PUNCT
cjfa-41545	291	15	&	&	CCONJ
cjfa-41545	291	16	hussain	hussain	PROPN
cjfa-41545	291	17	,	,	PUNCT
cjfa-41545	291	18	i.	i.	PROPN
cjfa-41545	291	19	(	(	PUNCT
cjfa-41545	291	20	2020	2020	NUM
cjfa-41545	291	21	)	)	PUNCT
cjfa-41545	291	22	.	.	PUNCT
cjfa-41545	292	1	the	the	DET
cjfa-41545	292	2	effects	effect	NOUN
cjfa-41545	292	3	of	of	ADP
cjfa-41545	292	4	market	market	NOUN
cjfa-41545	292	5	competition	competition	NOUN
cjfa-41545	292	6	,	,	PUNCT
cjfa-41545	292	7	capital	capital	NOUN
cjfa-41545	292	8	structure	structure	NOUN
cjfa-41545	292	9	,	,	PUNCT
cjfa-41545	292	10	and	and	CCONJ
cjfa-41545	292	11	ceo	ceo	NOUN
cjfa-41545	292	12	duality	duality	NOUN
cjfa-41545	292	13	on	on	ADP
cjfa-41545	292	14	firm	firm	ADJ
cjfa-41545	292	15	performance	performance	NOUN
cjfa-41545	292	16	:	:	PUNCT
cjfa-41545	292	17	a	a	DET
cjfa-41545	292	18	mediation	mediation	NOUN
cjfa-41545	292	19	analysis	analysis	NOUN
cjfa-41545	292	20	by	by	ADP
cjfa-41545	292	21	incorporating	incorporate	VERB
cjfa-41545	292	22	the	the	DET
cjfa-41545	292	23	gmm	gmm	NOUN
cjfa-41545	292	24	model	model	NOUN
cjfa-41545	292	25	technique	technique	NOUN
cjfa-41545	292	26	,	,	PUNCT
cjfa-41545	292	27	sustainability	sustainability	NOUN
cjfa-41545	292	28	,	,	PUNCT
cjfa-41545	292	29	12(8	12(8	NUM
cjfa-41545	292	30	)	)	PUNCT
cjfa-41545	292	31	,	,	PUNCT
cjfa-41545	292	32	1–18	1–18	NUM
cjfa-41545	292	33	.	.	PUNCT
cjfa-41545	293	1	doi:10.3390/	doi:10.3390/	PROPN
cjfa-41545	293	2	su12083480	su12083480	PROPN
cjfa-41545	293	3	.	.	PUNCT
cjfa-41545	294	1	nishitani	nishitani	PROPN
cjfa-41545	294	2	,	,	PUNCT
cjfa-41545	294	3	k.	k.	PROPN
cjfa-41545	294	4	,	,	PUNCT
cjfa-41545	294	5	&	&	CCONJ
cjfa-41545	294	6	kokubu	kokubu	PROPN
cjfa-41545	294	7	,	,	PUNCT
cjfa-41545	294	8	k.	k.	PROPN
cjfa-41545	294	9	(	(	PUNCT
cjfa-41545	294	10	2012	2012	NUM
cjfa-41545	294	11	)	)	PUNCT
cjfa-41545	294	12	.	.	PUNCT
cjfa-41545	295	1	why	why	SCONJ
cjfa-41545	295	2	does	do	AUX
cjfa-41545	295	3	the	the	DET
cjfa-41545	295	4	reduction	reduction	NOUN
cjfa-41545	295	5	of	of	ADP
cjfa-41545	295	6	greenhouse	greenhouse	NOUN
cjfa-41545	295	7	gas	gas	NOUN
cjfa-41545	295	8	emissions	emission	NOUN
cjfa-41545	295	9	enhance	enhance	VERB
cjfa-41545	295	10	firm	firm	ADJ
cjfa-41545	295	11	value	value	NOUN
cjfa-41545	295	12	?	?	PUNCT
cjfa-41545	296	1	the	the	DET
cjfa-41545	296	2	case	case	NOUN
cjfa-41545	296	3	of	of	ADP
cjfa-41545	296	4	japanese	japanese	ADJ
cjfa-41545	296	5	manufacturing	manufacturing	NOUN
cjfa-41545	296	6	firms	firm	NOUN
cjfa-41545	296	7	.	.	PUNCT
cjfa-41545	297	1	business	business	NOUN
cjfa-41545	297	2	strategy	strategy	NOUN
cjfa-41545	297	3	and	and	CCONJ
cjfa-41545	297	4	the	the	DET
cjfa-41545	297	5	environment	environment	NOUN
cjfa-41545	297	6	,	,	PUNCT
cjfa-41545	297	7	21(8	21(8	NUM
cjfa-41545	297	8	)	)	PUNCT
cjfa-41545	297	9	,	,	PUNCT
cjfa-41545	297	10	517–529	517–529	NUM
cjfa-41545	297	11	.	.	PUNCT
cjfa-41545	298	1	http://dx.doi.org/	http://dx.doi.org/	PRON
cjfa-41545	298	2	10.1002	10.1002	NUM
cjfa-41545	298	3	/	/	SYM
cjfa-41545	298	4	bse.734	bse.734	PROPN
cjfa-41545	298	5	.	.	PUNCT
cjfa-41545	299	1	porter	porter	NOUN
cjfa-41545	299	2	,	,	PUNCT
cjfa-41545	299	3	m.	m.	NOUN
cjfa-41545	299	4	,	,	PUNCT
cjfa-41545	299	5	&	&	CCONJ
cjfa-41545	299	6	van	van	PROPN
cjfa-41545	299	7	der	der	PROPN
cjfa-41545	299	8	linde	linde	PROPN
cjfa-41545	299	9	,	,	PUNCT
cjfa-41545	299	10	c.	c.	PROPN
cjfa-41545	299	11	(	(	PUNCT
cjfa-41545	299	12	1995	1995	NUM
cjfa-41545	299	13	)	)	PUNCT
cjfa-41545	299	14	.	.	PUNCT
cjfa-41545	300	1	toward	toward	ADP
cjfa-41545	300	2	a	a	DET
cjfa-41545	300	3	new	new	ADJ
cjfa-41545	300	4	conception	conception	NOUN
cjfa-41545	300	5	of	of	ADP
cjfa-41545	300	6	the	the	DET
cjfa-41545	300	7	environment	environment	NOUN
cjfa-41545	300	8	-	-	PUNCT
cjfa-41545	300	9	competitiveness	competitiveness	NOUN
cjfa-41545	300	10	.	.	PUNCT
cjfa-41545	301	1	journal	journal	NOUN
cjfa-41545	301	2	of	of	ADP
cjfa-41545	301	3	economic	economic	ADJ
cjfa-41545	301	4	perspectives	perspective	NOUN
cjfa-41545	301	5	,	,	PUNCT
cjfa-41545	301	6	9	9	NUM
cjfa-41545	301	7	,	,	PUNCT
cjfa-41545	301	8	97–118	97–118	NUM
cjfa-41545	301	9	.	.	PUNCT
cjfa-41545	302	1	http://dx.doi.org/10.1257/	http://dx.doi.org/10.1257/	PROPN
cjfa-41545	302	2	jep.9.4.97	jep.9.4.97	PROPN
cjfa-41545	302	3	.	.	PROPN
cjfa-41545	302	4	poshakwale	poshakwale	PROPN
cjfa-41545	302	5	,	,	PUNCT
cjfa-41545	302	6	s.	s.	PROPN
cjfa-41545	302	7	,	,	PUNCT
cjfa-41545	302	8	&	&	CCONJ
cjfa-41545	302	9	courtis	courtis	PROPN
cjfa-41545	302	10	,	,	PUNCT
cjfa-41545	302	11	j.k	j.k	PROPN
cjfa-41545	302	12	.	.	PROPN
cjfa-41545	302	13	(	(	PUNCT
cjfa-41545	302	14	2005	2005	NUM
cjfa-41545	302	15	)	)	PUNCT
cjfa-41545	302	16	.	.	PUNCT
cjfa-41545	303	1	disclosure	disclosure	NOUN
cjfa-41545	303	2	level	level	NOUN
cjfa-41545	303	3	and	and	CCONJ
cjfa-41545	303	4	cost	cost	NOUN
cjfa-41545	303	5	of	of	ADP
cjfa-41545	303	6	equity	equity	NOUN
cjfa-41545	303	7	capital	capital	NOUN
cjfa-41545	303	8	:	:	PUNCT
cjfa-41545	303	9	evidence	evidence	NOUN
cjfa-41545	303	10	from	from	ADP
cjfa-41545	303	11	the	the	DET
cjfa-41545	303	12	banking	banking	NOUN
cjfa-41545	303	13	industry	industry	NOUN
cjfa-41545	303	14	.	.	PUNCT
cjfa-41545	304	1	managerial	managerial	ADJ
cjfa-41545	304	2	and	and	CCONJ
cjfa-41545	304	3	decision	decision	NOUN
cjfa-41545	304	4	economics	economic	NOUN
cjfa-41545	304	5	,	,	PUNCT
cjfa-41545	304	6	26	26	NUM
cjfa-41545	304	7	,	,	PUNCT
cjfa-41545	304	8	431–444	431–444	NUM
cjfa-41545	304	9	.	.	PUNCT
cjfa-41545	304	10	http://dx.doi.org/10.1002/mde.l256	http://dx.doi.org/10.1002/mde.l256	X
cjfa-41545	304	11	.	.	PUNCT
cjfa-41545	305	1	ramiah	ramiah	PROPN
cjfa-41545	305	2	,	,	PUNCT
cjfa-41545	305	3	v.	v.	PROPN
cjfa-41545	305	4	,	,	PUNCT
cjfa-41545	305	5	martin	martin	PROPN
cjfa-41545	305	6	,	,	PUNCT
cjfa-41545	305	7	b.	b.	PROPN
cjfa-41545	305	8	,	,	PUNCT
cjfa-41545	305	9	&	&	CCONJ
cjfa-41545	305	10	moosa	moosa	PROPN
cjfa-41545	305	11	,	,	PUNCT
cjfa-41545	305	12	i.	i.	PROPN
cjfa-41545	305	13	(	(	PUNCT
cjfa-41545	305	14	2013	2013	NUM
cjfa-41545	305	15	)	)	PUNCT
cjfa-41545	305	16	.	.	PUNCT
cjfa-41545	306	1	how	how	SCONJ
cjfa-41545	306	2	does	do	AUX
cjfa-41545	306	3	the	the	DET
cjfa-41545	306	4	stock	stock	NOUN
cjfa-41545	306	5	market	market	NOUN
cjfa-41545	306	6	react	react	VERB
cjfa-41545	306	7	to	to	ADP
cjfa-41545	306	8	the	the	DET
cjfa-41545	306	9	announcement	announcement	NOUN
cjfa-41545	306	10	of	of	ADP
cjfa-41545	306	11	green	green	ADJ
cjfa-41545	306	12	policies	policy	NOUN
cjfa-41545	306	13	?	?	PUNCT
cjfa-41545	307	1	journal	journal	NOUN
cjfa-41545	307	2	of	of	ADP
cjfa-41545	307	3	banking	banking	NOUN
cjfa-41545	307	4	&	&	CCONJ
cjfa-41545	307	5	finance	finance	PROPN
cjfa-41545	307	6	,	,	PUNCT
cjfa-41545	307	7	37	37	NUM
cjfa-41545	307	8	,	,	PUNCT
cjfa-41545	307	9	1747–1758	1747–1758	NUM
cjfa-41545	307	10	.	.	PUNCT
cjfa-41545	308	1	http://	http://	PROPN
cjfa-41545	308	2	dx.doi.org/10.1016/j.jbankfin.2013.01.012	dx.doi.org/10.1016/j.jbankfin.2013.01.012	PROPN
cjfa-41545	308	3	.	.	PUNCT
cjfa-41545	309	1	raval	raval	NOUN
cjfa-41545	309	2	,	,	PUNCT
cjfa-41545	309	3	a.	a.	PROPN
cjfa-41545	309	4	,	,	PUNCT
cjfa-41545	309	5	saxena	saxena	PROPN
cjfa-41545	309	6	,	,	PUNCT
cjfa-41545	309	7	s.	s.	PROPN
cjfa-41545	309	8	,	,	PUNCT
cjfa-41545	309	9	&	&	CCONJ
cjfa-41545	309	10	thanki	thanki	PROPN
cjfa-41545	309	11	,	,	PUNCT
cjfa-41545	309	12	s.	s.	PROPN
cjfa-41545	309	13	(	(	PUNCT
cjfa-41545	309	14	2021	2021	NUM
cjfa-41545	309	15	)	)	PUNCT
cjfa-41545	309	16	.	.	PUNCT
cjfa-41545	310	1	how	how	SCONJ
cjfa-41545	310	2	carbon	carbon	NOUN
cjfa-41545	310	3	projects	project	NOUN
cjfa-41545	310	4	can	can	AUX
cjfa-41545	310	5	add	add	VERB
cjfa-41545	310	6	to	to	ADP
cjfa-41545	310	7	sustainable	sustainable	ADJ
cjfa-41545	310	8	development	development	NOUN
cjfa-41545	310	9	goals	goal	NOUN
cjfa-41545	310	10	of	of	ADP
cjfa-41545	310	11	india	india	PROPN
cjfa-41545	310	12	’	'	PUNCT
cjfa-41545	310	13	,	,	PUNCT
cjfa-41545	310	14	an	an	DET
cjfa-41545	310	15	associative	associative	ADJ
cjfa-41545	310	16	study	study	NOUN
cjfa-41545	310	17	of	of	ADP
cjfa-41545	310	18	cdm	cdm	PROPN
cjfa-41545	310	19	projects	project	NOUN
cjfa-41545	310	20	.	.	PUNCT
cjfa-41545	311	1	copernican	copernican	PROPN
cjfa-41545	311	2	journal	journal	PROPN
cjfa-41545	311	3	of	of	ADP
cjfa-41545	311	4	finance	finance	PROPN
cjfa-41545	311	5	&	&	CCONJ
cjfa-41545	311	6	accounting	accounting	PROPN
cjfa-41545	311	7	,	,	PUNCT
cjfa-41545	311	8	10(4	10(4	NUM
cjfa-41545	311	9	)	)	PUNCT
cjfa-41545	311	10	,	,	PUNCT
cjfa-41545	311	11	117–137	117–137	NUM
cjfa-41545	311	12	.	.	PUNCT
cjfa-41545	312	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	PROPN
cjfa-41545	312	2	cjfa.2021.018	cjfa.2021.018	PROPN
cjfa-41545	312	3	.	.	PUNCT
cjfa-41545	313	1	saka	saka	PROPN
cjfa-41545	313	2	,	,	PUNCT
cjfa-41545	313	3	c.	c.	PROPN
cjfa-41545	313	4	,	,	PUNCT
cjfa-41545	313	5	&	&	CCONJ
cjfa-41545	313	6	oshika	oshika	PROPN
cjfa-41545	313	7	,	,	PUNCT
cjfa-41545	313	8	t.	t.	PROPN
cjfa-41545	313	9	(	(	PUNCT
cjfa-41545	313	10	2014	2014	NUM
cjfa-41545	313	11	)	)	PUNCT
cjfa-41545	313	12	.	.	PUNCT
cjfa-41545	314	1	disclosure	disclosure	NOUN
cjfa-41545	314	2	effects	effect	NOUN
cjfa-41545	314	3	,	,	PUNCT
cjfa-41545	314	4	carbon	carbon	NOUN
cjfa-41545	314	5	emissions	emission	NOUN
cjfa-41545	314	6	and	and	CCONJ
cjfa-41545	314	7	corporate	corporate	ADJ
cjfa-41545	314	8	value	value	NOUN
cjfa-41545	314	9	.	.	PUNCT
cjfa-41545	315	1	sustainability	sustainability	NOUN
cjfa-41545	315	2	accounting	accounting	NOUN
cjfa-41545	315	3	,	,	PUNCT
cjfa-41545	315	4	management	management	NOUN
cjfa-41545	315	5	and	and	CCONJ
cjfa-41545	315	6	policy	policy	NOUN
cjfa-41545	315	7	journal	journal	NOUN
cjfa-41545	315	8	,	,	PUNCT
cjfa-41545	315	9	5(1	5(1	NUM
cjfa-41545	315	10	)	)	PUNCT
cjfa-41545	315	11	,	,	PUNCT
cjfa-41545	315	12	22–45	22–45	NUM
cjfa-41545	315	13	.	.	PUNCT
cjfa-41545	316	1	http://dx.doi	http://dx.doi	NOUN
cjfa-41545	316	2	.	.	PUNCT
cjfa-41545	317	1	org/10.1108	org/10.1108	PROPN
cjfa-41545	317	2	/	/	SYM
cjfa-41545	317	3	sampj-09	sampj-09	NOUN
cjfa-41545	317	4	-	-	PUNCT
cjfa-41545	317	5	2012	2012	NUM
cjfa-41545	317	6	-	-	SYM
cjfa-41545	317	7	0030	0030	NUM
cjfa-41545	317	8	.	.	PUNCT
cjfa-41545	318	1	smale	smale	PROPN
cjfa-41545	318	2	,	,	PUNCT
cjfa-41545	318	3	r.	r.	PROPN
cjfa-41545	318	4	,	,	PUNCT
cjfa-41545	318	5	hartley	hartley	PROPN
cjfa-41545	318	6	,	,	PUNCT
cjfa-41545	318	7	m.	m.	NOUN
cjfa-41545	318	8	,	,	PUNCT
cjfa-41545	318	9	hepburn	hepburn	NOUN
cjfa-41545	318	10	,	,	PUNCT
cjfa-41545	318	11	c.	c.	PROPN
cjfa-41545	318	12	,	,	PUNCT
cjfa-41545	318	13	ward	ward	NOUN
cjfa-41545	318	14	,	,	PUNCT
cjfa-41545	318	15	j.	j.	PROPN
cjfa-41545	318	16	,	,	PUNCT
cjfa-41545	318	17	&	&	CCONJ
cjfa-41545	318	18	grubb	grubb	PROPN
cjfa-41545	318	19	,	,	PUNCT
cjfa-41545	318	20	m.	m.	NOUN
cjfa-41545	318	21	(	(	PUNCT
cjfa-41545	318	22	2006	2006	NUM
cjfa-41545	318	23	)	)	PUNCT
cjfa-41545	318	24	.	.	PUNCT
cjfa-41545	319	1	the	the	DET
cjfa-41545	319	2	impact	impact	NOUN
cjfa-41545	319	3	of	of	ADP
cjfa-41545	319	4	co2	co2	NOUN
cjfa-41545	319	5	emissions	emission	NOUN
cjfa-41545	319	6	trading	trading	NOUN
cjfa-41545	319	7	on	on	ADP
cjfa-41545	319	8	firm	firm	ADJ
cjfa-41545	319	9	profits	profit	NOUN
cjfa-41545	319	10	and	and	CCONJ
cjfa-41545	319	11	market	market	NOUN
cjfa-41545	319	12	prices	price	NOUN
cjfa-41545	319	13	.	.	PUNCT
cjfa-41545	320	1	climate	climate	NOUN
cjfa-41545	320	2	policy	policy	NOUN
cjfa-41545	320	3	,	,	PUNCT
cjfa-41545	320	4	6	6	NUM
cjfa-41545	320	5	,	,	PUNCT
cjfa-41545	320	6	29–46	29–46	NUM
cjfa-41545	320	7	.	.	PUNCT
cjfa-41545	321	1	http://	http://	PROPN
cjfa-41545	321	2	dx.doi.org/10.1080/14693062.2006.9685587	dx.doi.org/10.1080/14693062.2006.9685587	PROPN
cjfa-41545	321	3	.	.	PUNCT
cjfa-41545	322	1	verrecchia	verrecchia	PROPN
cjfa-41545	322	2	,	,	PUNCT
cjfa-41545	322	3	r.	r.	PROPN
cjfa-41545	322	4	(	(	PUNCT
cjfa-41545	322	5	1983	1983	NUM
cjfa-41545	322	6	)	)	PUNCT
cjfa-41545	322	7	.	.	PUNCT
cjfa-41545	323	1	discretionary	discretionary	ADJ
cjfa-41545	323	2	disclosure	disclosure	NOUN
cjfa-41545	323	3	.	.	PUNCT
cjfa-41545	324	1	journal	journal	NOUN
cjfa-41545	324	2	of	of	ADP
cjfa-41545	324	3	accounting	accounting	NOUN
cjfa-41545	324	4	and	and	CCONJ
cjfa-41545	324	5	economics	economic	NOUN
cjfa-41545	324	6	,	,	PUNCT
cjfa-41545	324	7	5(3	5(3	NUM
cjfa-41545	324	8	)	)	PUNCT
cjfa-41545	324	9	,	,	PUNCT
cjfa-41545	324	10	179–194	179–194	NUM
cjfa-41545	324	11	.	.	PUNCT
cjfa-41545	325	1	http://dx.doi.org/10.1016/0165-4101(83)90011-3	http://dx.doi.org/10.1016/0165-4101(83)90011-3	PROPN
cjfa-41545	325	2	.	.	PUNCT
cjfa-41545	326	1	examining	examine	VERB
cjfa-41545	326	2	the	the	DET
cjfa-41545	326	3	relation	relation	NOUN
cjfa-41545	326	4	between	between	ADP
cjfa-41545	326	5	market	market	NOUN
cjfa-41545	326	6	value	value	NOUN
cjfa-41545	326	7	and	and	CCONJ
cjfa-41545	326	8	co2	co2	NOUN
cjfa-41545	326	9	emission	emission	NOUN
cjfa-41545	326	10	…	…	PUNCT
cjfa-41545	326	11	2525	2525	NUM
cjfa-41545	326	12	wang	wang	PROPN
cjfa-41545	326	13	,	,	PUNCT
cjfa-41545	326	14	l.	l.	PROPN
cjfa-41545	326	15	,	,	PUNCT
cjfa-41545	326	16	li	li	PROPN
cjfa-41545	326	17	,	,	PUNCT
cjfa-41545	326	18	s.	s.	PROPN
cjfa-41545	326	19	,	,	PUNCT
cjfa-41545	326	20	&	&	CCONJ
cjfa-41545	326	21	gao	gao	PROPN
cjfa-41545	326	22	,	,	PUNCT
cjfa-41545	326	23	s.	s.	PROPN
cjfa-41545	326	24	(	(	PUNCT
cjfa-41545	326	25	2014	2014	NUM
cjfa-41545	326	26	)	)	PUNCT
cjfa-41545	326	27	.	.	PUNCT
cjfa-41545	327	1	do	do	AUX
cjfa-41545	327	2	greenhouse	greenhouse	NOUN
cjfa-41545	327	3	gas	gas	NOUN
cjfa-41545	327	4	emissions	emission	NOUN
cjfa-41545	327	5	affect	affect	VERB
cjfa-41545	327	6	financial	financial	ADJ
cjfa-41545	327	7	performance	performance	NOUN
cjfa-41545	327	8	?	?	PUNCT
cjfa-41545	328	1	–	–	PUNCT
cjfa-41545	328	2	an	an	DET
cjfa-41545	328	3	empirical	empirical	ADJ
cjfa-41545	328	4	examination	examination	NOUN
cjfa-41545	328	5	of	of	ADP
cjfa-41545	328	6	australian	australian	ADJ
cjfa-41545	328	7	public	public	ADJ
cjfa-41545	328	8	firms	firm	NOUN
cjfa-41545	328	9	.	.	PUNCT
cjfa-41545	329	1	business	business	NOUN
cjfa-41545	329	2	strategy	strategy	NOUN
cjfa-41545	329	3	and	and	CCONJ
cjfa-41545	329	4	the	the	DET
cjfa-41545	329	5	environment	environment	NOUN
cjfa-41545	329	6	,	,	PUNCT
cjfa-41545	329	7	23	23	NUM
cjfa-41545	329	8	,	,	PUNCT
cjfa-41545	329	9	505–519	505–519	NUM
cjfa-41545	329	10	.	.	PUNCT
cjfa-41545	330	1	http://dx.doi.org/10.1002/bse.1790	http://dx.doi.org/10.1002/bse.1790	NOUN
cjfa-41545	330	2	.	.	PUNCT
cjfa-41545	331	1	wintoki	wintoki	PROPN
cjfa-41545	331	2	,	,	PUNCT
cjfa-41545	331	3	m.b	m.b	PROPN
cjfa-41545	331	4	.	.	PROPN
cjfa-41545	331	5	,	,	PUNCT
cjfa-41545	331	6	linck	linck	PROPN
cjfa-41545	331	7	,	,	PUNCT
cjfa-41545	331	8	j.s	j.s	PROPN
cjfa-41545	331	9	.	.	PROPN
cjfa-41545	331	10	,	,	PUNCT
cjfa-41545	331	11	&	&	CCONJ
cjfa-41545	331	12	netter	netter	PROPN
cjfa-41545	331	13	,	,	PUNCT
cjfa-41545	331	14	j.m	j.m	PROPN
cjfa-41545	331	15	.	.	PROPN
cjfa-41545	331	16	(	(	PUNCT
cjfa-41545	331	17	2012	2012	NUM
cjfa-41545	331	18	)	)	PUNCT
cjfa-41545	331	19	.	.	PUNCT
cjfa-41545	332	1	endogeneity	endogeneity	NOUN
cjfa-41545	332	2	and	and	CCONJ
cjfa-41545	332	3	the	the	DET
cjfa-41545	332	4	dynamics	dynamic	NOUN
cjfa-41545	332	5	of	of	ADP
cjfa-41545	332	6	internal	internal	ADJ
cjfa-41545	332	7	corporate	corporate	ADJ
cjfa-41545	332	8	governance	governance	NOUN
cjfa-41545	332	9	.	.	PUNCT
cjfa-41545	333	1	journal	journal	NOUN
cjfa-41545	333	2	of	of	ADP
cjfa-41545	333	3	financial	financial	ADJ
cjfa-41545	333	4	economics	economic	NOUN
cjfa-41545	333	5	,	,	PUNCT
cjfa-41545	333	6	105	105	NUM
cjfa-41545	333	7	(	(	PUNCT
cjfa-41545	333	8	3	3	NUM
cjfa-41545	333	9	)	)	PUNCT
cjfa-41545	333	10	,	,	PUNCT
cjfa-41545	333	11	581–606	581–606	NUM
cjfa-41545	333	12	.	.	PUNCT
cjfa-41545	334	1	https://	https://	PROPN
cjfa-41545	334	2	doi.org/10.1016/j.jfineco.2012.03.005	doi.org/10.1016/j.jfineco.2012.03.005	PROPN
cjfa-41545	334	3	.	.	PUNCT