id	sid	tid	token	lemma	pos
cjfa-41547	1	1	date	date	NOUN
cjfa-41547	1	2	of	of	ADP
cjfa-41547	1	3	submission	submission	NOUN
cjfa-41547	1	4	:	:	PUNCT
cjfa-41547	1	5	february	february	PROPN
cjfa-41547	1	6	7	7	NUM
cjfa-41547	1	7	,	,	PUNCT
cjfa-41547	1	8	2022	2022	NUM
cjfa-41547	1	9	;	;	PUNCT
cjfa-41547	1	10	date	date	NOUN
cjfa-41547	1	11	of	of	ADP
cjfa-41547	1	12	acceptance	acceptance	NOUN
cjfa-41547	1	13	:	:	PUNCT
cjfa-41547	1	14	march	march	PROPN
cjfa-41547	1	15	20	20	NUM
cjfa-41547	1	16	,	,	PUNCT
cjfa-41547	1	17	2022	2022	NUM
cjfa-41547	1	18	.	.	PUNCT
cjfa-41547	2	1	*	*	PUNCT
cjfa-41547	2	2	contact	contact	NOUN
cjfa-41547	2	3	information	information	NOUN
cjfa-41547	2	4	:	:	PUNCT
cjfa-41547	2	5	nusiratgold@gmail.com	nusiratgold@gmail.com	PROPN
cjfa-41547	2	6	,	,	PUNCT
cjfa-41547	2	7	department	department	NOUN
cjfa-41547	2	8	of	of	ADP
cjfa-41547	2	9	accounting	accounting	NOUN
cjfa-41547	2	10	and	and	CCONJ
cjfa-41547	2	11	finance	finance	NOUN
cjfa-41547	2	12	,	,	PUNCT
cjfa-41547	2	13	kwara	kwara	PROPN
cjfa-41547	2	14	state	state	PROPN
cjfa-41547	2	15	university	university	PROPN
cjfa-41547	2	16	,	,	PUNCT
cjfa-41547	2	17	malete	malete	NOUN
cjfa-41547	2	18	,	,	PUNCT
cjfa-41547	2	19	kwara	kwara	PROPN
cjfa-41547	2	20	state	state	PROPN
cjfa-41547	2	21	,	,	PUNCT
cjfa-41547	2	22	nigeria	nigeria	PROPN
cjfa-41547	2	23	,	,	PUNCT
cjfa-41547	2	24	phone	phone	NOUN
cjfa-41547	2	25	:	:	PUNCT
cjfa-41547	2	26	+2348038881402	+2348038881402	NOUN
cjfa-41547	2	27	;	;	PUNCT
cjfa-41547	2	28	orcid	orcid	NOUN
cjfa-41547	3	1	i	i	NOUN
cjfa-41547	3	2	d	d	NOUN
cjfa-41547	3	3	:	:	PUNCT
cjfa-41547	4	1	https://orcid.org/0000-0001-8063-5695	https://orcid.org/0000-0001-8063-5695	X
cjfa-41547	4	2	.	.	PUNCT
cjfa-41547	5	1	*	*	PUNCT
cjfa-41547	5	2	*	*	PUNCT
cjfa-41547	5	3	contact	contact	NOUN
cjfa-41547	5	4	information	information	NOUN
cjfa-41547	5	5	:	:	PUNCT
cjfa-41547	5	6	aifuwahopeosayantin@gmail.com	aifuwahopeosayantin@gmail.com	PROPN
cjfa-41547	5	7	,	,	PUNCT
cjfa-41547	5	8	department	department	NOUN
cjfa-41547	5	9	of	of	ADP
cjfa-41547	5	10	accounting	accounting	NOUN
cjfa-41547	5	11	,	,	PUNCT
cjfa-41547	5	12	faculty	faculty	NOUN
cjfa-41547	5	13	of	of	ADP
cjfa-41547	5	14	management	management	NOUN
cjfa-41547	5	15	sciences	sciences	PROPN
cjfa-41547	5	16	,	,	PUNCT
cjfa-41547	5	17	university	university	NOUN
cjfa-41547	5	18	of	of	ADP
cjfa-41547	5	19	benin	benin	PROPN
cjfa-41547	5	20	,	,	PUNCT
cjfa-41547	5	21	benin	benin	PROPN
cjfa-41547	5	22	city	city	PROPN
cjfa-41547	5	23	,	,	PUNCT
cjfa-41547	5	24	edo	edo	PROPN
cjfa-41547	5	25	state	state	PROPN
cjfa-41547	5	26	,	,	PUNCT
cjfa-41547	5	27	nigeria	nigeria	PROPN
cjfa-41547	5	28	,	,	PUNCT
cjfa-41547	5	29	phone	phone	NOUN
cjfa-41547	5	30	:	:	PUNCT
cjfa-41547	5	31	+2348113232082	+2348113232082	NUM
cjfa-41547	5	32	;	;	PUNCT
cjfa-41547	5	33	orcid	orcid	PROPN
cjfa-41547	6	1	i	i	NOUN
cjfa-41547	6	2	d	d	NOUN
cjfa-41547	6	3	:	:	PUNCT
cjfa-41547	7	1	https://orcid.org/0000-0001-8908-6637	https://orcid.org/0000-0001-8908-6637	ADJ
cjfa-41547	7	2	.	.	PUNCT
cjfa-41547	7	3	copernican	copernican	PROPN
cjfa-41547	7	4	journal	journal	PROPN
cjfa-41547	7	5	of	of	ADP
cjfa-41547	7	6	finance	finance	PROPN
cjfa-41547	7	7	&	&	CCONJ
cjfa-41547	7	8	accounting	accounting	PROPN
cjfa-41547	7	9	e	e	PROPN
cjfa-41547	7	10	-	-	PROPN
cjfa-41547	7	11	issn	issn	PROPN
cjfa-41547	7	12	2300	2300	NUM
cjfa-41547	7	13	-	-	SYM
cjfa-41547	7	14	3065	3065	NUM
cjfa-41547	7	15	p	p	PROPN
cjfa-41547	7	16	-	-	PUNCT
cjfa-41547	7	17	issn	issn	PROPN
cjfa-41547	7	18	2300	2300	NUM
cjfa-41547	7	19	-	-	SYM
cjfa-41547	7	20	12402022	12402022	NUM
cjfa-41547	7	21	,	,	PUNCT
cjfa-41547	7	22	volume	volume	NOUN
cjfa-41547	7	23	11	11	NUM
cjfa-41547	7	24	,	,	PUNCT
cjfa-41547	7	25	issue	issue	VERB
cjfa-41547	7	26	3	3	NUM
cjfa-41547	7	27	gold	gold	NOUN
cjfa-41547	7	28	,	,	PUNCT
cjfa-41547	7	29	n.o	n.o	PROPN
cjfa-41547	7	30	.	.	PROPN
cjfa-41547	7	31	,	,	PUNCT
cjfa-41547	7	32	&	&	CCONJ
cjfa-41547	7	33	aifuwa	aifuwa	PROPN
cjfa-41547	7	34	,	,	PUNCT
cjfa-41547	7	35	h.o	h.o	PROPN
cjfa-41547	7	36	.	.	PROPN
cjfa-41547	8	1	(	(	PUNCT
cjfa-41547	8	2	2022	2022	NUM
cjfa-41547	8	3	)	)	PUNCT
cjfa-41547	8	4	.	.	PUNCT
cjfa-41547	9	1	board	board	NOUN
cjfa-41547	9	2	meeting	meeting	NOUN
cjfa-41547	9	3	and	and	CCONJ
cjfa-41547	9	4	sustainability	sustainability	NOUN
cjfa-41547	9	5	reporting	reporting	NOUN
cjfa-41547	9	6	of	of	ADP
cjfa-41547	9	7	banks	bank	NOUN
cjfa-41547	9	8	in	in	ADP
cjfa-41547	9	9	nigeria	nigeria	PROPN
cjfa-41547	9	10	.	.	PUNCT
cjfa-41547	10	1	copernican	copernican	PROPN
cjfa-41547	10	2	journal	journal	PROPN
cjfa-41547	10	3	of	of	ADP
cjfa-41547	10	4	finance	finance	PROPN
cjfa-41547	10	5	&	&	CCONJ
cjfa-41547	10	6	accounting	accounting	PROPN
cjfa-41547	10	7	,	,	PUNCT
cjfa-41547	10	8	11(3	11(3	NUM
cjfa-41547	10	9	)	)	PUNCT
cjfa-41547	10	10	,	,	PUNCT
cjfa-41547	10	11	49–67	49–67	NUM
cjfa-41547	10	12	.	.	PUNCT
cjfa-41547	11	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	PROPN
cjfa-41547	11	2	cjfa.2022.013	cjfa.2022.013	PROPN
cjfa-41547	11	3	nusirat	nusirat	NOUN
cjfa-41547	11	4	ojuolape	ojuolape	NOUN
cjfa-41547	11	5	gold	gold	PROPN
cjfa-41547	11	6	kwara	kwara	PROPN
cjfa-41547	11	7	state	state	PROPN
cjfa-41547	11	8	university	university	PROPN
cjfa-41547	11	9	hope	hope	PROPN
cjfa-41547	11	10	osayantin	osayantin	PROPN
cjfa-41547	11	11	aifuwa	aifuwa	PROPN
cjfa-41547	11	12	university	university	PROPN
cjfa-41547	11	13	of	of	ADP
cjfa-41547	11	14	benin	benin	PROPN
cjfa-41547	11	15	board	board	PROPN
cjfa-41547	11	16	meeting	meeting	NOUN
cjfa-41547	11	17	and	and	CCONJ
cjfa-41547	11	18	sustainability	sustainability	NOUN
cjfa-41547	11	19	reporting	reporting	NOUN
cjfa-41547	11	20	of	of	ADP
cjfa-41547	11	21	banks	bank	NOUN
cjfa-41547	11	22	in	in	ADP
cjfa-41547	11	23	nigeria	nigeria	PROPN
cjfa-41547	11	24	keywords	keyword	NOUN
cjfa-41547	11	25	:	:	PUNCT
cjfa-41547	11	26	board	board	NOUN
cjfa-41547	11	27	meeting	meeting	NOUN
cjfa-41547	11	28	,	,	PUNCT
cjfa-41547	11	29	sustainability	sustainability	NOUN
cjfa-41547	11	30	reporting	reporting	NOUN
cjfa-41547	11	31	,	,	PUNCT
cjfa-41547	11	32	global	global	ADJ
cjfa-41547	11	33	reporting	reporting	NOUN
cjfa-41547	11	34	initiative	initiative	NOUN
cjfa-41547	11	35	,	,	PUNCT
cjfa-41547	11	36	listed	list	VERB
cjfa-41547	11	37	deposit	deposit	NOUN
cjfa-41547	11	38	money	money	NOUN
cjfa-41547	11	39	banks	bank	NOUN
cjfa-41547	11	40	.	.	PUNCT
cjfa-41547	12	1	j	j	PROPN
cjfa-41547	12	2	e	e	NOUN
cjfa-41547	12	3	l	l	NOUN
cjfa-41547	12	4	classification	classification	NOUN
cjfa-41547	12	5	:	:	PUNCT
cjfa-41547	12	6	m10	m10	NUM
cjfa-41547	12	7	,	,	PUNCT
cjfa-41547	12	8	m14	m14	NOUN
cjfa-41547	12	9	,	,	PUNCT
cjfa-41547	12	10	m41	m41	NOUN
cjfa-41547	12	11	,	,	PUNCT
cjfa-41547	12	12	m48	m48	PROPN
cjfa-41547	12	13	.	.	PUNCT
cjfa-41547	13	1	abstract	abstract	NOUN
cjfa-41547	13	2	:	:	PUNCT
cjfa-41547	13	3	a	a	DET
cjfa-41547	13	4	board	board	NOUN
cjfa-41547	13	5	meeting	meeting	NOUN
cjfa-41547	13	6	is	be	AUX
cjfa-41547	13	7	an	an	DET
cjfa-41547	13	8	avenue	avenue	NOUN
cjfa-41547	13	9	for	for	ADP
cjfa-41547	13	10	directors	director	NOUN
cjfa-41547	13	11	of	of	ADP
cjfa-41547	13	12	an	an	DET
cjfa-41547	13	13	organization	organization	NOUN
cjfa-41547	13	14	to	to	PART
cjfa-41547	13	15	carry	carry	VERB
cjfa-41547	13	16	out	out	ADP
cjfa-41547	13	17	their	their	PRON
cjfa-41547	13	18	oversight	oversight	NOUN
cjfa-41547	13	19	and	and	CCONJ
cjfa-41547	13	20	monitoring	monitoring	NOUN
cjfa-41547	13	21	functions	function	NOUN
cjfa-41547	13	22	as	as	ADV
cjfa-41547	13	23	well	well	ADV
cjfa-41547	13	24	as	as	ADP
cjfa-41547	13	25	discuss	discuss	VERB
cjfa-41547	13	26	and	and	CCONJ
cjfa-41547	13	27	meet	meet	VERB
cjfa-41547	13	28	the	the	DET
cjfa-41547	13	29	request	request	NOUN
cjfa-41547	13	30	and	and	CCONJ
cjfa-41547	13	31	needs	need	NOUN
cjfa-41547	13	32	of	of	ADP
cjfa-41547	13	33	the	the	DET
cjfa-41547	13	34	stakeholders	stakeholder	NOUN
cjfa-41547	13	35	.	.	PUNCT
cjfa-41547	14	1	corporate	corporate	ADJ
cjfa-41547	14	2	strategies	strategy	NOUN
cjfa-41547	14	3	of	of	ADP
cjfa-41547	14	4	an	an	DET
cjfa-41547	14	5	organization	organization	NOUN
cjfa-41547	14	6	are	be	AUX
cjfa-41547	14	7	taken	take	VERB
cjfa-41547	14	8	and	and	CCONJ
cjfa-41547	14	9	implemented	implement	VERB
cjfa-41547	14	10	when	when	SCONJ
cjfa-41547	14	11	board	board	NOUN
cjfa-41547	14	12	members	member	NOUN
cjfa-41547	14	13	meet	meet	VERB
cjfa-41547	14	14	.	.	PUNCT
cjfa-41547	15	1	leaning	lean	VERB
cjfa-41547	15	2	on	on	ADP
cjfa-41547	15	3	this	this	DET
cjfa-41547	15	4	fact	fact	NOUN
cjfa-41547	15	5	,	,	PUNCT
cjfa-41547	15	6	this	this	DET
cjfa-41547	15	7	study	study	NOUN
cjfa-41547	15	8	examined	examine	VERB
cjfa-41547	15	9	the	the	DET
cjfa-41547	15	10	impact	impact	NOUN
cjfa-41547	15	11	of	of	ADP
cjfa-41547	15	12	board	board	NOUN
cjfa-41547	15	13	meetings	meeting	NOUN
cjfa-41547	15	14	on	on	ADP
cjfa-41547	15	15	sustainability	sustainability	NOUN
cjfa-41547	15	16	reporting	reporting	NOUN
cjfa-41547	15	17	in	in	ADP
cjfa-41547	15	18	listed	list	VERB
cjfa-41547	15	19	deposit	deposit	NOUN
cjfa-41547	15	20	money	money	NOUN
cjfa-41547	15	21	banks	bank	NOUN
cjfa-41547	15	22	in	in	ADP
cjfa-41547	15	23	nigeria	nigeria	PROPN
cjfa-41547	15	24	.	.	PUNCT
cjfa-41547	16	1	a	a	DET
cjfa-41547	16	2	sample	sample	NOUN
cjfa-41547	16	3	of	of	ADP
cjfa-41547	16	4	ten	ten	NUM
cjfa-41547	16	5	(	(	PUNCT
cjfa-41547	16	6	10	10	NUM
cjfa-41547	16	7	)	)	PUNCT
cjfa-41547	16	8	listed	list	VERB
cjfa-41547	16	9	deposit	deposit	NOUN
cjfa-41547	16	10	money	money	NOUN
cjfa-41547	16	11	banks	bank	NOUN
cjfa-41547	16	12	from	from	ADP
cjfa-41547	16	13	2014	2014	NUM
cjfa-41547	16	14	to	to	ADP
cjfa-41547	16	15	2020	2020	NUM
cjfa-41547	16	16	was	be	AUX
cjfa-41547	16	17	conveniently	conveniently	ADV
cjfa-41547	16	18	selected	select	VERB
cjfa-41547	16	19	.	.	PUNCT
cjfa-41547	17	1	descriptive	descriptive	ADJ
cjfa-41547	17	2	and	and	CCONJ
cjfa-41547	17	3	inferential	inferential	ADJ
cjfa-41547	17	4	statistics	statistic	NOUN
cjfa-41547	17	5	(	(	PUNCT
cjfa-41547	17	6	panel	panel	NOUN
cjfa-41547	17	7	least	least	ADJ
cjfa-41547	17	8	squares	square	NOUN
cjfa-41547	17	9	and	and	CCONJ
cjfa-41547	17	10	logistic	logistic	ADJ
cjfa-41547	17	11	regression	regression	NOUN
cjfa-41547	17	12	)	)	PUNCT
cjfa-41547	17	13	was	be	AUX
cjfa-41547	17	14	employed	employ	VERB
cjfa-41547	17	15	to	to	PART
cjfa-41547	17	16	summarize	summarize	VERB
cjfa-41547	17	17	the	the	DET
cjfa-41547	17	18	data	datum	NOUN
cjfa-41547	17	19	and	and	CCONJ
cjfa-41547	17	20	to	to	PART
cjfa-41547	17	21	draw	draw	VERB
cjfa-41547	17	22	an	an	DET
cjfa-41547	17	23	inference	inference	NOUN
cjfa-41547	17	24	on	on	ADP
cjfa-41547	17	25	the	the	DET
cjfa-41547	17	26	population	population	NOUN
cjfa-41547	17	27	studied	study	VERB
cjfa-41547	17	28	.	.	PUNCT
cjfa-41547	18	1	results	result	NOUN
cjfa-41547	18	2	from	from	ADP
cjfa-41547	18	3	both	both	CCONJ
cjfa-41547	18	4	the	the	DET
cjfa-41547	18	5	panel	panel	NOUN
cjfa-41547	18	6	least	least	ADJ
cjfa-41547	18	7	squares	square	NOUN
cjfa-41547	18	8	regression	regression	NOUN
cjfa-41547	18	9	and	and	CCONJ
cjfa-41547	18	10	the	the	DET
cjfa-41547	18	11	binary	binary	PROPN
cjfa-41547	18	12	logit	logit	PROPN
cjfa-41547	18	13	regression	regression	NOUN
cjfa-41547	18	14	revealed	reveal	VERB
cjfa-41547	18	15	that	that	SCONJ
cjfa-41547	18	16	board	board	NOUN
cjfa-41547	18	17	meetings	meeting	NOUN
cjfa-41547	18	18	have	have	VERB
cjfa-41547	18	19	no	no	DET
cjfa-41547	18	20	significant	significant	ADJ
cjfa-41547	18	21	impact	impact	NOUN
cjfa-41547	18	22	on	on	ADP
cjfa-41547	18	23	sustain	sustain	VERB
cjfa-41547	18	24	nusirat	nusirat	NOUN
cjfa-41547	18	25	ojuolape	ojuolape	NOUN
cjfa-41547	18	26	gold	gold	NOUN
cjfa-41547	18	27	,	,	PUNCT
cjfa-41547	18	28	hope	hope	NOUN
cjfa-41547	18	29	osayantin	osayantin	ADJ
cjfa-41547	19	1	aifuwa5050	aifuwa5050	PROPN
cjfa-41547	19	2	ability	ability	NOUN
cjfa-41547	19	3	reporting	reporting	NOUN
cjfa-41547	19	4	of	of	ADP
cjfa-41547	19	5	listed	list	VERB
cjfa-41547	19	6	deposit	deposit	NOUN
cjfa-41547	19	7	money	money	NOUN
cjfa-41547	19	8	banks	bank	NOUN
cjfa-41547	19	9	in	in	ADP
cjfa-41547	19	10	nigeria	nigeria	PROPN
cjfa-41547	19	11	after	after	ADP
cjfa-41547	19	12	controlling	control	VERB
cjfa-41547	19	13	corporate	corporate	ADJ
cjfa-41547	19	14	administration	administration	NOUN
cjfa-41547	19	15	and	and	CCONJ
cjfa-41547	19	16	firm	firm	ADJ
cjfa-41547	19	17	-	-	PUNCT
cjfa-41547	19	18	level	level	NOUN
cjfa-41547	19	19	attributes	attribute	NOUN
cjfa-41547	19	20	.	.	PUNCT
cjfa-41547	20	1	the	the	DET
cjfa-41547	20	2	study	study	NOUN
cjfa-41547	20	3	concluded	conclude	VERB
cjfa-41547	20	4	that	that	SCONJ
cjfa-41547	20	5	board	board	NOUN
cjfa-41547	20	6	meetings	meeting	NOUN
cjfa-41547	20	7	do	do	AUX
cjfa-41547	20	8	not	not	PART
cjfa-41547	20	9	have	have	VERB
cjfa-41547	20	10	an	an	DET
cjfa-41547	20	11	impact	impact	NOUN
cjfa-41547	20	12	on	on	ADP
cjfa-41547	20	13	sustainability	sustainability	NOUN
cjfa-41547	20	14	reporting	reporting	NOUN
cjfa-41547	20	15	influences	influence	VERB
cjfa-41547	20	16	sustainability	sustainability	NOUN
cjfa-41547	20	17	reporting	reporting	NOUN
cjfa-41547	20	18	of	of	ADP
cjfa-41547	20	19	listed	list	VERB
cjfa-41547	20	20	deposit	deposit	NOUN
cjfa-41547	20	21	money	money	NOUN
cjfa-41547	20	22	banks	bank	NOUN
cjfa-41547	20	23	in	in	ADP
cjfa-41547	20	24	nigeria	nigeria	PROPN
cjfa-41547	20	25	.	.	PUNCT
cjfa-41547	21	1	the	the	DET
cjfa-41547	21	2	study	study	NOUN
cjfa-41547	21	3	recommends	recommend	VERB
cjfa-41547	21	4	that	that	SCONJ
cjfa-41547	21	5	issues	issue	NOUN
cjfa-41547	21	6	on	on	ADP
cjfa-41547	21	7	sustainability	sustainability	NOUN
cjfa-41547	21	8	should	should	AUX
cjfa-41547	21	9	be	be	AUX
cjfa-41547	21	10	discussed	discuss	VERB
cjfa-41547	21	11	in	in	ADP
cjfa-41547	21	12	the	the	DET
cjfa-41547	21	13	board	board	NOUN
cjfa-41547	21	14	meeting	meet	VERB
cjfa-41547	21	15	frequently	frequently	ADV
cjfa-41547	21	16	.	.	PUNCT
cjfa-41547	21	17	 	 	SPACE
cjfa-41547	21	18	introduction	introduction	NOUN
cjfa-41547	21	19	 	 	SPACE
cjfa-41547	21	20	introduction	introduction	NOUN
cjfa-41547	21	21	sustainability	sustainability	NOUN
cjfa-41547	21	22	reporting	reporting	NOUN
cjfa-41547	21	23	has	have	AUX
cjfa-41547	21	24	taken	take	VERB
cjfa-41547	21	25	center	center	ADJ
cjfa-41547	21	26	stage	stage	NOUN
cjfa-41547	21	27	in	in	ADP
cjfa-41547	21	28	the	the	DET
cjfa-41547	21	29	heart	heart	NOUN
cjfa-41547	21	30	of	of	ADP
cjfa-41547	21	31	businesses	business	NOUN
cjfa-41547	21	32	across	across	ADP
cjfa-41547	21	33	the	the	DET
cjfa-41547	21	34	globe	globe	NOUN
cjfa-41547	21	35	.	.	PUNCT
cjfa-41547	22	1	this	this	PRON
cjfa-41547	22	2	is	be	AUX
cjfa-41547	22	3	as	as	ADP
cjfa-41547	22	4	a	a	DET
cjfa-41547	22	5	result	result	NOUN
cjfa-41547	22	6	of	of	ADP
cjfa-41547	22	7	firms	firm	NOUN
cjfa-41547	22	8	’	'	PUNCT
cjfa-41547	22	9	social	social	ADJ
cjfa-41547	22	10	and	and	CCONJ
cjfa-41547	22	11	environmental	environmental	ADJ
cjfa-41547	22	12	neglect	neglect	NOUN
cjfa-41547	22	13	in	in	ADP
cjfa-41547	22	14	the	the	DET
cjfa-41547	22	15	time	time	NOUN
cjfa-41547	22	16	past	past	NOUN
cjfa-41547	22	17	.	.	PUNCT
cjfa-41547	23	1	some	some	PRON
cjfa-41547	23	2	of	of	ADP
cjfa-41547	23	3	the	the	DET
cjfa-41547	23	4	high	high	ADJ
cjfa-41547	23	5	profile	profile	NOUN
cjfa-41547	23	6	cases	case	NOUN
cjfa-41547	23	7	of	of	ADP
cjfa-41547	23	8	firms	firm	NOUN
cjfa-41547	23	9	environmental	environmental	ADJ
cjfa-41547	23	10	and	and	CCONJ
cjfa-41547	23	11	social	social	ADJ
cjfa-41547	23	12	neglect	neglect	NOUN
cjfa-41547	23	13	include	include	VERB
cjfa-41547	23	14	:	:	PUNCT
cjfa-41547	23	15	us	us	PROPN
cjfa-41547	23	16	nuclear	nuclear	ADJ
cjfa-41547	23	17	catastrophe	catastrophe	NOUN
cjfa-41547	23	18	of	of	ADP
cjfa-41547	23	19	1979	1979	NUM
cjfa-41547	23	20	,	,	PUNCT
cjfa-41547	23	21	british	british	ADJ
cjfa-41547	23	22	petroleum	petroleum	NOUN
cjfa-41547	23	23	(	(	PUNCT
cjfa-41547	23	24	bp	bp	PROPN
cjfa-41547	23	25	)	)	PUNCT
cjfa-41547	23	26	oil	oil	NOUN
cjfa-41547	23	27	spillage	spillage	NOUN
cjfa-41547	23	28	in	in	ADP
cjfa-41547	23	29	the	the	DET
cjfa-41547	23	30	gulf	gulf	PROPN
cjfa-41547	23	31	of	of	ADP
cjfa-41547	23	32	mexico	mexico	PROPN
cjfa-41547	23	33	in	in	ADP
cjfa-41547	23	34	2010	2010	NUM
cjfa-41547	23	35	,	,	PUNCT
cjfa-41547	23	36	ukraine	ukraine	PROPN
cjfa-41547	23	37	chernobyl	chernobyl	PROPN
cjfa-41547	23	38	nuclear	nuclear	PROPN
cjfa-41547	23	39	power	power	NOUN
cjfa-41547	23	40	plant	plant	NOUN
cjfa-41547	23	41	explosion	explosion	NOUN
cjfa-41547	23	42	in	in	ADP
cjfa-41547	23	43	1986	1986	NUM
cjfa-41547	23	44	,	,	PUNCT
cjfa-41547	23	45	exxon	exxon	PROPN
cjfa-41547	23	46	valdez	valdez	PROPN
cjfa-41547	23	47	alaska	alaska	PROPN
cjfa-41547	23	48	oil	oil	NOUN
cjfa-41547	23	49	spill	spill	NOUN
cjfa-41547	23	50	in	in	ADP
cjfa-41547	23	51	1989	1989	NUM
cjfa-41547	23	52	,	,	PUNCT
cjfa-41547	23	53	the	the	DET
cjfa-41547	23	54	bhopal	bhopal	NOUN
cjfa-41547	23	55	chemical	chemical	PROPN
cjfa-41547	23	56	accident	accident	PROPN
cjfa-41547	23	57	india	india	PROPN
cjfa-41547	23	58	in	in	ADP
cjfa-41547	23	59	1984	1984	NUM
cjfa-41547	23	60	,	,	PUNCT
cjfa-41547	23	61	the	the	DET
cjfa-41547	23	62	kuwait	kuwait	PROPN
cjfa-41547	23	63	gulf	gulf	PROPN
cjfa-41547	23	64	war	war	PROPN
cjfa-41547	23	65	oil	oil	NOUN
cjfa-41547	23	66	fire	fire	NOUN
cjfa-41547	23	67	in	in	ADP
cjfa-41547	23	68	1991	1991	NUM
cjfa-41547	23	69	(	(	PUNCT
cjfa-41547	23	70	gold	gold	NOUN
cjfa-41547	23	71	,	,	PUNCT
cjfa-41547	23	72	aifuwa	aifuwa	PROPN
cjfa-41547	23	73	,	,	PUNCT
cjfa-41547	23	74	usman	usman	PROPN
cjfa-41547	23	75	,	,	PUNCT
cjfa-41547	23	76	subair	subair	NOUN
cjfa-41547	23	77	,	,	PUNCT
cjfa-41547	23	78	osazebvaru	osazebvaru	NOUN
cjfa-41547	23	79	&	&	CCONJ
cjfa-41547	23	80	oloyede	oloyede	NOUN
cjfa-41547	23	81	,	,	PUNCT
cjfa-41547	23	82	2021	2021	NUM
cjfa-41547	23	83	;	;	PUNCT
cjfa-41547	23	84	musa	musa	NOUN
cjfa-41547	23	85	,	,	PUNCT
cjfa-41547	23	86	gold	gold	NOUN
cjfa-41547	23	87	&	&	CCONJ
cjfa-41547	23	88	aifuwa	aifuwa	PROPN
cjfa-41547	23	89	,	,	PUNCT
cjfa-41547	23	90	2020	2020	NUM
cjfa-41547	23	91	)	)	PUNCT
cjfa-41547	23	92	,	,	PUNCT
cjfa-41547	23	93	nigeria	nigeria	PROPN
cjfa-41547	23	94	ogoni	ogoni	ADJ
cjfa-41547	23	95	land	land	NOUN
cjfa-41547	23	96	and	and	CCONJ
cjfa-41547	23	97	water	water	NOUN
cjfa-41547	23	98	pollution	pollution	NOUN
cjfa-41547	23	99	in	in	ADP
cjfa-41547	23	100	1991	1991	NUM
cjfa-41547	23	101	and	and	CCONJ
cjfa-41547	23	102	lonmin	lonmin	VERB
cjfa-41547	23	103	markana	markana	PROPN
cjfa-41547	23	104	mining	mining	NOUN
cjfa-41547	23	105	maltreatment	maltreatment	NOUN
cjfa-41547	23	106	of	of	ADP
cjfa-41547	23	107	its	its	PRON
cjfa-41547	23	108	workers	worker	NOUN
cjfa-41547	23	109	in	in	ADP
cjfa-41547	23	110	south	south	PROPN
cjfa-41547	23	111	africa	africa	PROPN
cjfa-41547	23	112	,	,	PUNCT
cjfa-41547	23	113	to	to	PART
cjfa-41547	23	114	mention	mention	VERB
cjfa-41547	23	115	a	a	DET
cjfa-41547	23	116	few	few	ADJ
cjfa-41547	23	117	(	(	PUNCT
cjfa-41547	23	118	abdullahi	abdullahi	NOUN
cjfa-41547	23	119	&	&	CCONJ
cjfa-41547	23	120	makama	makama	PROPN
cjfa-41547	23	121	,	,	PUNCT
cjfa-41547	23	122	2021	2021	NUM
cjfa-41547	23	123	)	)	PUNCT
cjfa-41547	23	124	.	.	PUNCT
cjfa-41547	24	1	from	from	ADP
cjfa-41547	24	2	the	the	DET
cjfa-41547	24	3	foregoing	foregoing	NOUN
cjfa-41547	24	4	,	,	PUNCT
cjfa-41547	24	5	there	there	PRON
cjfa-41547	24	6	has	have	AUX
cjfa-41547	24	7	been	be	AUX
cjfa-41547	24	8	a	a	DET
cjfa-41547	24	9	wide	wide	ADJ
cjfa-41547	24	10	awareness	awareness	NOUN
cjfa-41547	24	11	on	on	ADP
cjfa-41547	24	12	the	the	DET
cjfa-41547	24	13	need	need	NOUN
cjfa-41547	24	14	for	for	SCONJ
cjfa-41547	24	15	firms	firm	NOUN
cjfa-41547	24	16	across	across	ADP
cjfa-41547	24	17	the	the	DET
cjfa-41547	24	18	globe	globe	NOUN
cjfa-41547	24	19	to	to	PART
cjfa-41547	24	20	include	include	VERB
cjfa-41547	24	21	sustainability	sustainability	NOUN
cjfa-41547	24	22	strategy	strategy	NOUN
cjfa-41547	24	23	into	into	ADP
cjfa-41547	24	24	their	their	PRON
cjfa-41547	24	25	business	business	NOUN
cjfa-41547	24	26	model	model	NOUN
cjfa-41547	24	27	.	.	PUNCT
cjfa-41547	25	1	this	this	PRON
cjfa-41547	25	2	entails	entail	VERB
cjfa-41547	25	3	disclosing	disclose	VERB
cjfa-41547	25	4	their	their	PRON
cjfa-41547	25	5	economic	economic	ADJ
cjfa-41547	25	6	,	,	PUNCT
cjfa-41547	25	7	social	social	ADJ
cjfa-41547	25	8	and	and	CCONJ
cjfa-41547	25	9	environmental	environmental	ADJ
cjfa-41547	25	10	impact	impact	NOUN
cjfa-41547	25	11	in	in	ADP
cjfa-41547	25	12	addition	addition	NOUN
cjfa-41547	25	13	to	to	ADP
cjfa-41547	25	14	the	the	DET
cjfa-41547	25	15	traditional	traditional	ADJ
cjfa-41547	25	16	financial	financial	ADJ
cjfa-41547	25	17	reporting	reporting	NOUN
cjfa-41547	25	18	,	,	PUNCT
cjfa-41547	25	19	as	as	SCONJ
cjfa-41547	25	20	it	it	PRON
cjfa-41547	25	21	affects	affect	VERB
cjfa-41547	25	22	the	the	DET
cjfa-41547	25	23	community	community	NOUN
cjfa-41547	25	24	and	and	CCONJ
cjfa-41547	25	25	environment	environment	NOUN
cjfa-41547	25	26	where	where	SCONJ
cjfa-41547	25	27	they	they	PRON
cjfa-41547	25	28	operate	operate	VERB
cjfa-41547	25	29	.	.	PUNCT
cjfa-41547	26	1	the	the	DET
cjfa-41547	26	2	wide	wide	ADJ
cjfa-41547	26	3	awareness	awareness	NOUN
cjfa-41547	26	4	on	on	ADP
cjfa-41547	26	5	sustainability	sustainability	NOUN
cjfa-41547	26	6	reporting	reporting	NOUN
cjfa-41547	26	7	by	by	ADP
cjfa-41547	26	8	firms	firm	NOUN
cjfa-41547	26	9	was	be	AUX
cjfa-41547	26	10	as	as	ADP
cjfa-41547	26	11	result	result	NOUN
cjfa-41547	26	12	of	of	ADP
cjfa-41547	26	13	the	the	DET
cjfa-41547	26	14	global	global	ADJ
cjfa-41547	26	15	adoption	adoption	NOUN
cjfa-41547	26	16	of	of	ADP
cjfa-41547	26	17	the	the	DET
cjfa-41547	26	18	united	united	PROPN
cjfa-41547	26	19	nation	nation	PROPN
cjfa-41547	26	20	’s	’s	PART
cjfa-41547	26	21	–	–	PUNCT
cjfa-41547	26	22	sustainable	sustainable	ADJ
cjfa-41547	26	23	development	development	NOUN
cjfa-41547	26	24	goal	goal	NOUN
cjfa-41547	26	25	(	(	PUNCT
cjfa-41547	26	26	musa	musa	NOUN
cjfa-41547	26	27	,	,	PUNCT
cjfa-41547	26	28	gold	gold	NOUN
cjfa-41547	26	29	&	&	CCONJ
cjfa-41547	26	30	aifuwa	aifuwa	PROPN
cjfa-41547	26	31	,	,	PUNCT
cjfa-41547	26	32	2020	2020	NUM
cjfa-41547	26	33	)	)	PUNCT
cjfa-41547	26	34	and	and	CCONJ
cjfa-41547	26	35	the	the	DET
cjfa-41547	26	36	voluntary	voluntary	ADJ
cjfa-41547	26	37	activities	activity	NOUN
cjfa-41547	26	38	of	of	ADP
cjfa-41547	26	39	government	government	NOUN
cjfa-41547	26	40	and	and	CCONJ
cjfa-41547	26	41	non	non	ADJ
cjfa-41547	26	42	-	-	ADJ
cjfa-41547	26	43	governmental	governmental	ADJ
cjfa-41547	26	44	organizations	organization	NOUN
cjfa-41547	26	45	such	such	ADJ
cjfa-41547	26	46	as	as	ADP
cjfa-41547	26	47	the	the	DET
cjfa-41547	26	48	association	association	NOUN
cjfa-41547	26	49	of	of	ADP
cjfa-41547	26	50	chartered	chartered	ADJ
cjfa-41547	26	51	certified	certify	VERB
cjfa-41547	26	52	accountants	accountant	NOUN
cjfa-41547	26	53	(	(	PUNCT
cjfa-41547	26	54	acca	acca	NOUN
cjfa-41547	26	55	)	)	PUNCT
cjfa-41547	26	56	,	,	PUNCT
cjfa-41547	26	57	global	global	ADJ
cjfa-41547	26	58	reporting	reporting	NOUN
cjfa-41547	26	59	initiative	initiative	NOUN
cjfa-41547	26	60	(	(	PUNCT
cjfa-41547	26	61	gri	gri	PROPN
cjfa-41547	26	62	)	)	PUNCT
cjfa-41547	26	63	,	,	PUNCT
cjfa-41547	26	64	the	the	DET
cjfa-41547	26	65	institute	institute	NOUN
cjfa-41547	26	66	of	of	ADP
cjfa-41547	26	67	chartered	charter	VERB
cjfa-41547	26	68	accountants	accountant	NOUN
cjfa-41547	26	69	of	of	ADP
cjfa-41547	26	70	nigeria	nigeria	PROPN
cjfa-41547	26	71	(	(	PUNCT
cjfa-41547	26	72	ican	ican	ADJ
cjfa-41547	26	73	)	)	PUNCT
cjfa-41547	26	74	,	,	PUNCT
cjfa-41547	26	75	association	association	NOUN
cjfa-41547	26	76	of	of	ADP
cjfa-41547	26	77	national	national	ADJ
cjfa-41547	26	78	accountants	accountant	NOUN
cjfa-41547	26	79	of	of	ADP
cjfa-41547	26	80	nigeria	nigeria	PROPN
cjfa-41547	26	81	(	(	PUNCT
cjfa-41547	26	82	anan	anan	PROPN
cjfa-41547	26	83	)	)	PUNCT
cjfa-41547	26	84	,	,	PUNCT
cjfa-41547	26	85	securities	security	NOUN
cjfa-41547	26	86	and	and	CCONJ
cjfa-41547	26	87	exchange	exchange	PROPN
cjfa-41547	26	88	commission	commission	PROPN
cjfa-41547	26	89	(	(	PUNCT
cjfa-41547	26	90	sec	sec	PROPN
cjfa-41547	26	91	)	)	PUNCT
cjfa-41547	26	92	,	,	PUNCT
cjfa-41547	26	93	the	the	DET
cjfa-41547	26	94	nigeria	nigeria	PROPN
cjfa-41547	26	95	stock	stock	PROPN
cjfa-41547	26	96	exchange	exchange	PROPN
cjfa-41547	26	97	(	(	PUNCT
cjfa-41547	26	98	nse	nse	NOUN
cjfa-41547	26	99	)	)	PUNCT
cjfa-41547	26	100	,	,	PUNCT
cjfa-41547	26	101	the	the	DET
cjfa-41547	26	102	central	central	ADJ
cjfa-41547	26	103	bank	bank	PROPN
cjfa-41547	26	104	of	of	ADP
cjfa-41547	26	105	nigeria	nigeria	PROPN
cjfa-41547	26	106	(	(	PUNCT
cjfa-41547	26	107	cbn	cbn	PROPN
cjfa-41547	26	108	)	)	PUNCT
cjfa-41547	26	109	,	,	PUNCT
cjfa-41547	26	110	to	to	PART
cjfa-41547	26	111	promote	promote	VERB
cjfa-41547	26	112	a	a	DET
cjfa-41547	26	113	sustainable	sustainable	ADJ
cjfa-41547	26	114	world	world	NOUN
cjfa-41547	26	115	business	business	NOUN
cjfa-41547	26	116	and	and	CCONJ
cjfa-41547	26	117	economy	economy	NOUN
cjfa-41547	26	118	(	(	PUNCT
cjfa-41547	26	119	abdullahi	abdullahi	NOUN
cjfa-41547	26	120	&	&	CCONJ
cjfa-41547	26	121	makama	makama	PROPN
cjfa-41547	26	122	,	,	PUNCT
cjfa-41547	26	123	2021	2021	NUM
cjfa-41547	26	124	)	)	PUNCT
cjfa-41547	26	125	.	.	PUNCT
cjfa-41547	27	1	however	however	ADV
cjfa-41547	27	2	,	,	PUNCT
cjfa-41547	27	3	in	in	ADP
cjfa-41547	27	4	nigeria	nigeria	PROPN
cjfa-41547	27	5	,	,	PUNCT
cjfa-41547	27	6	despite	despite	SCONJ
cjfa-41547	27	7	the	the	DET
cjfa-41547	27	8	acceptance	acceptance	NOUN
cjfa-41547	27	9	of	of	ADP
cjfa-41547	27	10	sustainability	sustainability	NOUN
cjfa-41547	27	11	reporting	reporting	NOUN
cjfa-41547	27	12	as	as	ADP
cjfa-41547	27	13	a	a	DET
cjfa-41547	27	14	corporate	corporate	ADJ
cjfa-41547	27	15	strategy	strategy	NOUN
cjfa-41547	27	16	for	for	SCONJ
cjfa-41547	27	17	firms	firm	NOUN
cjfa-41547	27	18	to	to	PART
cjfa-41547	27	19	gain	gain	VERB
cjfa-41547	27	20	competitive	competitive	ADJ
cjfa-41547	27	21	advantage	advantage	NOUN
cjfa-41547	27	22	and	and	CCONJ
cjfa-41547	27	23	long	long	ADJ
cjfa-41547	27	24	term	term	NOUN
cjfa-41547	27	25	survival	survival	NOUN
cjfa-41547	27	26	,	,	PUNCT
cjfa-41547	27	27	there	there	PRON
cjfa-41547	27	28	still	still	ADV
cjfa-41547	27	29	exists	exist	VERB
cjfa-41547	27	30	low	low	ADJ
cjfa-41547	27	31	disclosure	disclosure	NOUN
cjfa-41547	27	32	rate	rate	NOUN
cjfa-41547	27	33	on	on	ADP
cjfa-41547	27	34	social	social	ADJ
cjfa-41547	27	35	and	and	CCONJ
cjfa-41547	27	36	environmental	environmental	ADJ
cjfa-41547	27	37	issues	issue	NOUN
cjfa-41547	27	38	in	in	ADP
cjfa-41547	27	39	firms	firm	NOUN
cjfa-41547	27	40	(	(	PUNCT
cjfa-41547	27	41	umukoro	umukoro	PROPN
cjfa-41547	27	42	,	,	PUNCT
cjfa-41547	27	43	uwuigbe	uwuigbe	NOUN
cjfa-41547	27	44	,	,	PUNCT
cjfa-41547	27	45	uwuigbe	uwuigbe	NOUN
cjfa-41547	27	46	,	,	PUNCT
cjfa-41547	27	47	adegboye	adegboye	PROPN
cjfa-41547	27	48	,	,	PUNCT
cjfa-41547	27	49	ajetunmobi	ajetunmobi	PROPN
cjfa-41547	27	50	&	&	CCONJ
cjfa-41547	27	51	nwaze	nwaze	NOUN
cjfa-41547	27	52	,	,	PUNCT
cjfa-41547	27	53	2019	2019	NUM
cjfa-41547	27	54	)	)	PUNCT
cjfa-41547	27	55	.	.	PUNCT
cjfa-41547	28	1	this	this	DET
cjfa-41547	28	2	low	low	ADJ
cjfa-41547	28	3	disclosure	disclosure	NOUN
cjfa-41547	28	4	rate	rate	NOUN
cjfa-41547	28	5	on	on	ADP
cjfa-41547	28	6	sustainability	sustainability	NOUN
cjfa-41547	28	7	is	be	AUX
cjfa-41547	28	8	due	due	ADJ
cjfa-41547	28	9	to	to	ADP
cjfa-41547	28	10	the	the	DET
cjfa-41547	28	11	nature	nature	NOUN
cjfa-41547	28	12	of	of	ADP
cjfa-41547	28	13	the	the	DET
cjfa-41547	28	14	re	re	PROPN
cjfa-41547	28	15	board	board	PROPN
cjfa-41547	28	16	meeting	meeting	NOUN
cjfa-41547	28	17	and	and	CCONJ
cjfa-41547	28	18	sustainability	sustainability	NOUN
cjfa-41547	28	19	reporting	reporting	NOUN
cjfa-41547	28	20	of	of	ADP
cjfa-41547	28	21	banks	bank	NOUN
cjfa-41547	28	22	in	in	ADP
cjfa-41547	28	23	nigeria	nigeria	PROPN
cjfa-41547	28	24	5151	5151	NUM
cjfa-41547	28	25	port	port	NOUN
cjfa-41547	28	26	being	be	AUX
cjfa-41547	28	27	voluntary	voluntary	ADJ
cjfa-41547	28	28	(	(	PUNCT
cjfa-41547	28	29	aifuwa	aifuwa	INTJ
cjfa-41547	28	30	,	,	PUNCT
cjfa-41547	28	31	2020	2020	NUM
cjfa-41547	28	32	)	)	PUNCT
cjfa-41547	28	33	.	.	PUNCT
cjfa-41547	29	1	adeniyi	adeniyi	ADV
cjfa-41547	29	2	and	and	CCONJ
cjfa-41547	29	3	fadipe	fadipe	ADJ
cjfa-41547	29	4	(	(	PUNCT
cjfa-41547	29	5	2018	2018	NUM
cjfa-41547	29	6	)	)	PUNCT
cjfa-41547	29	7	argue	argue	VERB
cjfa-41547	29	8	that	that	SCONJ
cjfa-41547	29	9	the	the	DET
cjfa-41547	29	10	low	low	ADJ
cjfa-41547	29	11	level	level	NOUN
cjfa-41547	29	12	of	of	ADP
cjfa-41547	29	13	sustainability	sustainability	NOUN
cjfa-41547	29	14	reporting	reporting	NOUN
cjfa-41547	29	15	of	of	ADP
cjfa-41547	29	16	nigerian	nigerian	ADJ
cjfa-41547	29	17	firms	firm	NOUN
cjfa-41547	29	18	is	be	AUX
cjfa-41547	29	19	attributed	attribute	VERB
cjfa-41547	29	20	to	to	ADP
cjfa-41547	29	21	the	the	DET
cjfa-41547	29	22	ineffective	ineffective	ADJ
cjfa-41547	29	23	and	and	CCONJ
cjfa-41547	29	24	poor	poor	ADJ
cjfa-41547	29	25	corporate	corporate	ADJ
cjfa-41547	29	26	governance	governance	NOUN
cjfa-41547	29	27	practice	practice	NOUN
cjfa-41547	29	28	and	and	CCONJ
cjfa-41547	29	29	mechanisms	mechanism	NOUN
cjfa-41547	29	30	.	.	PUNCT
cjfa-41547	30	1	corporate	corporate	ADJ
cjfa-41547	30	2	governance	governance	NOUN
cjfa-41547	30	3	mechanism	mechanism	NOUN
cjfa-41547	30	4	such	such	ADJ
cjfa-41547	30	5	as	as	ADP
cjfa-41547	30	6	the	the	DET
cjfa-41547	30	7	board	board	NOUN
cjfa-41547	30	8	of	of	ADP
cjfa-41547	30	9	directors	director	NOUN
cjfa-41547	30	10	has	have	AUX
cjfa-41547	30	11	received	receive	VERB
cjfa-41547	30	12	wide	wide	ADJ
cjfa-41547	30	13	and	and	CCONJ
cjfa-41547	30	14	robust	robust	ADJ
cjfa-41547	30	15	criticisms	criticism	NOUN
cjfa-41547	30	16	in	in	ADP
cjfa-41547	30	17	academic	academic	ADJ
cjfa-41547	30	18	literature	literature	NOUN
cjfa-41547	30	19	.	.	PUNCT
cjfa-41547	31	1	specifically	specifically	ADV
cjfa-41547	31	2	,	,	PUNCT
cjfa-41547	31	3	the	the	DET
cjfa-41547	31	4	boards	board	NOUN
cjfa-41547	31	5	of	of	ADP
cjfa-41547	31	6	directors	director	NOUN
cjfa-41547	31	7	in	in	ADP
cjfa-41547	31	8	banks	bank	NOUN
cjfa-41547	31	9	are	be	AUX
cjfa-41547	31	10	often	often	ADV
cjfa-41547	31	11	argued	argue	VERB
cjfa-41547	31	12	to	to	PART
cjfa-41547	31	13	be	be	AUX
cjfa-41547	31	14	non	non	ADJ
cjfa-41547	31	15	-	-	ADJ
cjfa-41547	31	16	compliant	compliant	ADJ
cjfa-41547	31	17	and	and	CCONJ
cjfa-41547	31	18	sensitive	sensitive	ADJ
cjfa-41547	31	19	to	to	ADP
cjfa-41547	31	20	economic	economic	ADJ
cjfa-41547	31	21	,	,	PUNCT
cjfa-41547	31	22	social	social	ADJ
cjfa-41547	31	23	and	and	CCONJ
cjfa-41547	31	24	environmental	environmental	ADJ
cjfa-41547	31	25	issues	issue	NOUN
cjfa-41547	31	26	(	(	PUNCT
cjfa-41547	31	27	babalola	babalola	PROPN
cjfa-41547	31	28	&	&	CCONJ
cjfa-41547	31	29	adedipe	adedipe	PROPN
cjfa-41547	31	30	,	,	PUNCT
cjfa-41547	31	31	2014	2014	NUM
cjfa-41547	31	32	;	;	PUNCT
cjfa-41547	31	33	iyafekhe	iyafekhe	ADJ
cjfa-41547	31	34	,	,	PUNCT
cjfa-41547	31	35	odu	odu	PROPN
cjfa-41547	31	36	&	&	CCONJ
cjfa-41547	31	37	imagbe	imagbe	PROPN
cjfa-41547	31	38	,	,	PUNCT
cjfa-41547	31	39	2020a	2020a	NUM
cjfa-41547	31	40	;	;	PUNCT
cjfa-41547	31	41	iyafekhe	iyafekhe	ADJ
cjfa-41547	31	42	,	,	PUNCT
cjfa-41547	31	43	aifuwa	aifuwa	PROPN
cjfa-41547	31	44	&	&	CCONJ
cjfa-41547	31	45	odu	odu	PROPN
cjfa-41547	31	46	,	,	PUNCT
cjfa-41547	31	47	2020b	2020b	NUM
cjfa-41547	31	48	)	)	PUNCT
cjfa-41547	31	49	.	.	PUNCT
cjfa-41547	32	1	this	this	PRON
cjfa-41547	32	2	could	could	AUX
cjfa-41547	32	3	be	be	AUX
cjfa-41547	32	4	explained	explain	VERB
cjfa-41547	32	5	through	through	ADP
cjfa-41547	32	6	the	the	DET
cjfa-41547	32	7	theoretical	theoretical	ADJ
cjfa-41547	32	8	lens	lens	NOUN
cjfa-41547	32	9	of	of	ADP
cjfa-41547	32	10	the	the	DET
cjfa-41547	32	11	agency	agency	NOUN
cjfa-41547	32	12	theory	theory	NOUN
cjfa-41547	32	13	of	of	ADP
cjfa-41547	32	14	profit	profit	NOUN
cjfa-41547	32	15	maximization	maximization	NOUN
cjfa-41547	32	16	for	for	ADP
cjfa-41547	32	17	the	the	DET
cjfa-41547	32	18	shareholders	shareholder	NOUN
cjfa-41547	32	19	,	,	PUNCT
cjfa-41547	32	20	in	in	ADP
cjfa-41547	32	21	a	a	DET
cjfa-41547	32	22	bid	bid	NOUN
cjfa-41547	32	23	to	to	ADP
cjfa-41547	32	24	maintaining	maintain	VERB
cjfa-41547	32	25	the	the	DET
cjfa-41547	32	26	principal	principal	ADJ
cjfa-41547	32	27	-	-	PUNCT
cjfa-41547	32	28	agent	agent	NOUN
cjfa-41547	32	29	relationship	relationship	NOUN
cjfa-41547	32	30	(	(	PUNCT
cjfa-41547	32	31	jensen	jensen	PROPN
cjfa-41547	32	32	&	&	CCONJ
cjfa-41547	32	33	meckling	meckling	PROPN
cjfa-41547	32	34	,	,	PUNCT
cjfa-41547	32	35	1996	1996	NUM
cjfa-41547	32	36	)	)	PUNCT
cjfa-41547	32	37	.	.	PUNCT
cjfa-41547	33	1	the	the	DET
cjfa-41547	33	2	vehicle	vehicle	NOUN
cjfa-41547	33	3	through	through	ADP
cjfa-41547	33	4	which	which	PRON
cjfa-41547	33	5	the	the	DET
cjfa-41547	33	6	directors	director	NOUN
cjfa-41547	33	7	in	in	ADP
cjfa-41547	33	8	the	the	DET
cjfa-41547	33	9	boards	board	NOUN
cjfa-41547	33	10	of	of	ADP
cjfa-41547	33	11	firms	firm	NOUN
cjfa-41547	33	12	carry	carry	VERB
cjfa-41547	33	13	out	out	ADP
cjfa-41547	33	14	oversight	oversight	NOUN
cjfa-41547	33	15	and	and	CCONJ
cjfa-41547	33	16	monitoring	monitor	VERB
cjfa-41547	33	17	function	function	NOUN
cjfa-41547	33	18	successfully	successfully	ADV
cjfa-41547	33	19	is	be	AUX
cjfa-41547	33	20	the	the	DET
cjfa-41547	33	21	board	board	NOUN
cjfa-41547	33	22	meeting	meeting	NOUN
cjfa-41547	33	23	.	.	PUNCT
cjfa-41547	34	1	in	in	ADP
cjfa-41547	34	2	the	the	DET
cjfa-41547	34	3	board	board	NOUN
cjfa-41547	34	4	meeting	meeting	NOUN
cjfa-41547	34	5	they	they	PRON
cjfa-41547	34	6	discuss	discuss	VERB
cjfa-41547	34	7	and	and	CCONJ
cjfa-41547	34	8	resolve	resolve	VERB
cjfa-41547	34	9	strategic	strategic	ADJ
cjfa-41547	34	10	issues	issue	NOUN
cjfa-41547	34	11	that	that	PRON
cjfa-41547	34	12	would	would	AUX
cjfa-41547	34	13	improve	improve	VERB
cjfa-41547	34	14	the	the	DET
cjfa-41547	34	15	firms	firm	NOUN
cjfa-41547	34	16	’	'	PUNCT
cjfa-41547	34	17	competitive	competitive	ADJ
cjfa-41547	34	18	advantage	advantage	NOUN
cjfa-41547	34	19	and	and	CCONJ
cjfa-41547	34	20	performance	performance	NOUN
cjfa-41547	34	21	(	(	PUNCT
cjfa-41547	34	22	fodio	fodio	NOUN
cjfa-41547	34	23	,	,	PUNCT
cjfa-41547	34	24	alhassan	alhassan	PROPN
cjfa-41547	34	25	&	&	CCONJ
cjfa-41547	34	26	bello	bello	PROPN
cjfa-41547	34	27	,	,	PUNCT
cjfa-41547	34	28	2021	2021	NUM
cjfa-41547	34	29	)	)	PUNCT
cjfa-41547	34	30	.	.	PUNCT
cjfa-41547	35	1	sustainability	sustainability	NOUN
cjfa-41547	35	2	issues	issue	NOUN
cjfa-41547	35	3	are	be	AUX
cjfa-41547	35	4	also	also	ADV
cjfa-41547	35	5	discussed	discuss	VERB
cjfa-41547	35	6	in	in	ADP
cjfa-41547	35	7	board	board	NOUN
cjfa-41547	35	8	meeting	meeting	NOUN
cjfa-41547	35	9	and	and	CCONJ
cjfa-41547	35	10	policies	policy	NOUN
cjfa-41547	35	11	are	be	AUX
cjfa-41547	35	12	made	make	VERB
cjfa-41547	35	13	to	to	PART
cjfa-41547	35	14	meet	meet	VERB
cjfa-41547	35	15	the	the	DET
cjfa-41547	35	16	need	need	NOUN
cjfa-41547	35	17	and	and	CCONJ
cjfa-41547	35	18	request	request	NOUN
cjfa-41547	35	19	of	of	ADP
cjfa-41547	35	20	stakeholders	stakeholder	NOUN
cjfa-41547	35	21	of	of	ADP
cjfa-41547	35	22	organization	organization	NOUN
cjfa-41547	35	23	(	(	PUNCT
cjfa-41547	35	24	baba	baba	PROPN
cjfa-41547	35	25	&	&	CCONJ
cjfa-41547	35	26	abdulmanaf	abdulmanaf	PROPN
cjfa-41547	35	27	,	,	PUNCT
cjfa-41547	35	28	2017	2017	NUM
cjfa-41547	35	29	)	)	PUNCT
cjfa-41547	35	30	.	.	PUNCT
cjfa-41547	36	1	in	in	ADP
cjfa-41547	36	2	the	the	DET
cjfa-41547	36	3	literature	literature	NOUN
cjfa-41547	36	4	there	there	PRON
cjfa-41547	36	5	are	be	VERB
cjfa-41547	36	6	inconsistent	inconsistent	ADJ
cjfa-41547	36	7	findings	finding	NOUN
cjfa-41547	36	8	on	on	ADP
cjfa-41547	36	9	the	the	DET
cjfa-41547	36	10	impact	impact	NOUN
cjfa-41547	36	11	of	of	ADP
cjfa-41547	36	12	board	board	NOUN
cjfa-41547	36	13	meeting	meeting	NOUN
cjfa-41547	36	14	on	on	ADP
cjfa-41547	36	15	sustainability	sustainability	NOUN
cjfa-41547	36	16	reporting	reporting	NOUN
cjfa-41547	36	17	.	.	PUNCT
cjfa-41547	37	1	grigoris	grigoris	NOUN
cjfa-41547	37	2	(	(	PUNCT
cjfa-41547	37	3	2014	2014	NUM
cjfa-41547	37	4	)	)	PUNCT
cjfa-41547	37	5	;	;	PUNCT
cjfa-41547	37	6	ju	ju	PROPN
cjfa-41547	37	7	ahmad	ahmad	PROPN
cjfa-41547	37	8	,	,	PUNCT
cjfa-41547	37	9	rashid	rashid	PROPN
cjfa-41547	37	10	and	and	CCONJ
cjfa-41547	37	11	gow	gow	NOUN
cjfa-41547	37	12	(	(	PUNCT
cjfa-41547	37	13	2017	2017	NUM
cjfa-41547	37	14	)	)	PUNCT
cjfa-41547	37	15	;	;	PUNCT
cjfa-41547	37	16	falikhatu	falikhatu	NOUN
cjfa-41547	37	17	,	,	PUNCT
cjfa-41547	37	18	wahyuni	wahyuni	PROPN
cjfa-41547	37	19	,	,	PUNCT
cjfa-41547	37	20	nilasakti	nilasakti	NOUN
cjfa-41547	37	21	and	and	CCONJ
cjfa-41547	37	22	niswah	niswah	NOUN
cjfa-41547	37	23	(	(	PUNCT
cjfa-41547	37	24	2020	2020	NUM
cjfa-41547	37	25	)	)	PUNCT
cjfa-41547	37	26	,	,	PUNCT
cjfa-41547	37	27	otuya	otuya	NOUN
cjfa-41547	37	28	,	,	PUNCT
cjfa-41547	37	29	akporiun	akporiun	ADJ
cjfa-41547	37	30	,	,	PUNCT
cjfa-41547	37	31	and	and	CCONJ
cjfa-41547	37	32	ofeimum	ofeimum	ADJ
cjfa-41547	37	33	(	(	PUNCT
cjfa-41547	37	34	2019	2019	NUM
cjfa-41547	37	35	)	)	PUNCT
cjfa-41547	37	36	;	;	PUNCT
cjfa-41547	37	37	baba	baba	PROPN
cjfa-41547	37	38	and	and	CCONJ
cjfa-41547	37	39	abdulmanaf	abdulmanaf	PROPN
cjfa-41547	37	40	(	(	PUNCT
cjfa-41547	37	41	2017	2017	NUM
cjfa-41547	37	42	)	)	PUNCT
cjfa-41547	37	43	and	and	CCONJ
cjfa-41547	37	44	valentino	valentino	PROPN
cjfa-41547	37	45	and	and	CCONJ
cjfa-41547	37	46	nichola	nichola	PROPN
cjfa-41547	37	47	(	(	PUNCT
cjfa-41547	37	48	2019	2019	NUM
cjfa-41547	37	49	)	)	PUNCT
cjfa-41547	37	50	found	find	VERB
cjfa-41547	37	51	no	no	DET
cjfa-41547	37	52	evidence	evidence	NOUN
cjfa-41547	37	53	on	on	ADP
cjfa-41547	37	54	the	the	DET
cjfa-41547	37	55	nexus	nexus	NOUN
cjfa-41547	37	56	between	between	ADP
cjfa-41547	37	57	board	board	NOUN
cjfa-41547	37	58	meeting	meeting	NOUN
cjfa-41547	37	59	and	and	CCONJ
cjfa-41547	37	60	sustainability	sustainability	NOUN
cjfa-41547	37	61	reporting	reporting	NOUN
cjfa-41547	37	62	.	.	PUNCT
cjfa-41547	38	1	the	the	DET
cjfa-41547	38	2	study	study	NOUN
cjfa-41547	38	3	of	of	ADP
cjfa-41547	38	4	mohammed	mohammed	PROPN
cjfa-41547	38	5	(	(	PUNCT
cjfa-41547	38	6	2017	2017	NUM
cjfa-41547	38	7	)	)	PUNCT
cjfa-41547	38	8	evidenced	evidence	VERB
cjfa-41547	38	9	a	a	DET
cjfa-41547	38	10	positive	positive	ADJ
cjfa-41547	38	11	association	association	NOUN
cjfa-41547	38	12	between	between	ADP
cjfa-41547	38	13	a	a	DET
cjfa-41547	38	14	board	board	NOUN
cjfa-41547	38	15	meeting	meeting	NOUN
cjfa-41547	38	16	and	and	CCONJ
cjfa-41547	38	17	sustainability	sustainability	NOUN
cjfa-41547	38	18	reporting	reporting	NOUN
cjfa-41547	38	19	;	;	PUNCT
cjfa-41547	38	20	while	while	SCONJ
cjfa-41547	38	21	fodio	fodio	NOUN
cjfa-41547	38	22	,	,	PUNCT
cjfa-41547	38	23	alhasaan	alhasaan	PROPN
cjfa-41547	38	24	and	and	CCONJ
cjfa-41547	38	25	bello	bello	PROPN
cjfa-41547	38	26	(	(	PUNCT
cjfa-41547	38	27	2021	2021	NUM
cjfa-41547	38	28	)	)	PUNCT
cjfa-41547	38	29	found	find	VERB
cjfa-41547	38	30	negative	negative	ADJ
cjfa-41547	38	31	relationship	relationship	NOUN
cjfa-41547	38	32	between	between	ADP
cjfa-41547	38	33	a	a	DET
cjfa-41547	38	34	board	board	NOUN
cjfa-41547	38	35	meeting	meeting	NOUN
cjfa-41547	38	36	and	and	CCONJ
cjfa-41547	38	37	sustainability	sustainability	NOUN
cjfa-41547	38	38	reporting	reporting	NOUN
cjfa-41547	38	39	.	.	PUNCT
cjfa-41547	39	1	to	to	ADP
cjfa-41547	39	2	the	the	DET
cjfa-41547	39	3	best	good	ADJ
cjfa-41547	39	4	of	of	ADP
cjfa-41547	39	5	the	the	DET
cjfa-41547	39	6	researchers	researcher	NOUN
cjfa-41547	39	7	knowledge	knowledge	NOUN
cjfa-41547	39	8	,	,	PUNCT
cjfa-41547	39	9	no	no	DET
cjfa-41547	39	10	study	study	NOUN
cjfa-41547	39	11	has	have	AUX
cjfa-41547	39	12	specifically	specifically	ADV
cjfa-41547	39	13	examined	examine	VERB
cjfa-41547	39	14	the	the	DET
cjfa-41547	39	15	impact	impact	NOUN
cjfa-41547	39	16	of	of	ADP
cjfa-41547	39	17	board	board	NOUN
cjfa-41547	39	18	meeting	meeting	NOUN
cjfa-41547	39	19	on	on	ADP
cjfa-41547	39	20	sustainability	sustainability	NOUN
cjfa-41547	39	21	reporting	reporting	NOUN
cjfa-41547	39	22	of	of	ADP
cjfa-41547	39	23	banks	bank	NOUN
cjfa-41547	39	24	in	in	ADP
cjfa-41547	39	25	nigeria	nigeria	PROPN
cjfa-41547	39	26	,	,	PUNCT
cjfa-41547	39	27	whilst	whilst	SCONJ
cjfa-41547	39	28	controlling	control	VERB
cjfa-41547	39	29	corporate	corporate	ADJ
cjfa-41547	39	30	admiration	admiration	NOUN
cjfa-41547	39	31	and	and	CCONJ
cjfa-41547	39	32	firm	firm	ADJ
cjfa-41547	39	33	-	-	PUNCT
cjfa-41547	39	34	level	level	NOUN
cjfa-41547	39	35	attributes	attribute	NOUN
cjfa-41547	39	36	.	.	PUNCT
cjfa-41547	40	1	the	the	DET
cjfa-41547	40	2	financial	financial	ADJ
cjfa-41547	40	3	sector	sector	NOUN
cjfa-41547	40	4	of	of	ADP
cjfa-41547	40	5	any	any	DET
cjfa-41547	40	6	economy	economy	NOUN
cjfa-41547	40	7	is	be	AUX
cjfa-41547	40	8	considered	consider	VERB
cjfa-41547	40	9	as	as	ADP
cjfa-41547	40	10	its	its	PRON
cjfa-41547	40	11	backbone	backbone	NOUN
cjfa-41547	40	12	owing	owe	VERB
cjfa-41547	40	13	to	to	ADP
cjfa-41547	40	14	the	the	DET
cjfa-41547	40	15	provision	provision	NOUN
cjfa-41547	40	16	of	of	ADP
cjfa-41547	40	17	financial	financial	ADJ
cjfa-41547	40	18	resources	resource	NOUN
cjfa-41547	40	19	;	;	PUNCT
cjfa-41547	40	20	and	and	CCONJ
cjfa-41547	40	21	as	as	SCONJ
cjfa-41547	40	22	such	such	ADJ
cjfa-41547	40	23	this	this	PRON
cjfa-41547	40	24	represents	represent	VERB
cjfa-41547	40	25	a	a	DET
cjfa-41547	40	26	potential	potential	ADJ
cjfa-41547	40	27	key	key	ADJ
cjfa-41547	40	28	driver	driver	NOUN
cjfa-41547	40	29	for	for	ADP
cjfa-41547	40	30	achieving	achieve	VERB
cjfa-41547	40	31	the	the	DET
cjfa-41547	40	32	transition	transition	NOUN
cjfa-41547	40	33	to	to	ADP
cjfa-41547	40	34	an	an	DET
cjfa-41547	40	35	inclusive	inclusive	ADJ
cjfa-41547	40	36	low	low	ADJ
cjfa-41547	40	37	carbon	carbon	NOUN
cjfa-41547	40	38	and	and	CCONJ
cjfa-41547	40	39	resource	resource	NOUN
cjfa-41547	40	40	efficient	efficient	ADJ
cjfa-41547	40	41	economy	economy	NOUN
cjfa-41547	40	42	(	(	PUNCT
cjfa-41547	40	43	okolie	okolie	PROPN
cjfa-41547	40	44	&	&	CCONJ
cjfa-41547	40	45	igaga	igaga	PROPN
cjfa-41547	40	46	,	,	PUNCT
cjfa-41547	40	47	2020	2020	NUM
cjfa-41547	40	48	)	)	PUNCT
cjfa-41547	40	49	.	.	PUNCT
cjfa-41547	41	1	these	these	DET
cjfa-41547	41	2	gaps	gap	NOUN
cjfa-41547	41	3	identified	identify	VERB
cjfa-41547	41	4	in	in	ADP
cjfa-41547	41	5	the	the	DET
cjfa-41547	41	6	literature	literature	NOUN
cjfa-41547	41	7	were	be	AUX
cjfa-41547	41	8	the	the	DET
cjfa-41547	41	9	motivation	motivation	NOUN
cjfa-41547	41	10	for	for	ADP
cjfa-41547	41	11	the	the	DET
cjfa-41547	41	12	study	study	NOUN
cjfa-41547	41	13	.	.	PUNCT
cjfa-41547	42	1	the	the	DET
cjfa-41547	42	2	rest	rest	NOUN
cjfa-41547	42	3	of	of	ADP
cjfa-41547	42	4	the	the	DET
cjfa-41547	42	5	paper	paper	NOUN
cjfa-41547	42	6	is	be	AUX
cjfa-41547	42	7	organized	organize	VERB
cjfa-41547	42	8	as	as	SCONJ
cjfa-41547	42	9	follows	follow	VERB
cjfa-41547	42	10	:	:	PUNCT
cjfa-41547	42	11	section	section	NOUN
cjfa-41547	42	12	two	two	NUM
cjfa-41547	42	13	focuses	focus	VERB
cjfa-41547	42	14	on	on	ADP
cjfa-41547	42	15	the	the	DET
cjfa-41547	42	16	literature	literature	NOUN
cjfa-41547	42	17	review	review	NOUN
cjfa-41547	42	18	and	and	CCONJ
cjfa-41547	42	19	hypotheses	hypothese	VERB
cjfa-41547	42	20	development	development	NOUN
cjfa-41547	42	21	.	.	PUNCT
cjfa-41547	43	1	section	section	NOUN
cjfa-41547	43	2	three	three	NUM
cjfa-41547	43	3	addresses	address	NOUN
cjfa-41547	43	4	the	the	DET
cjfa-41547	43	5	method	method	NOUN
cjfa-41547	43	6	with	with	ADP
cjfa-41547	43	7	emphasis	emphasis	NOUN
cjfa-41547	43	8	on	on	ADP
cjfa-41547	43	9	theoretical	theoretical	ADJ
cjfa-41547	43	10	framework	framework	NOUN
cjfa-41547	43	11	and	and	CCONJ
cjfa-41547	43	12	model	model	NOUN
cjfa-41547	43	13	specification	specification	NOUN
cjfa-41547	43	14	.	.	PUNCT
cjfa-41547	44	1	sec	sec	PROPN
cjfa-41547	44	2	nusirat	nusirat	PROPN
cjfa-41547	44	3	ojuolape	ojuolape	NOUN
cjfa-41547	44	4	gold	gold	NOUN
cjfa-41547	44	5	,	,	PUNCT
cjfa-41547	44	6	hope	hope	NOUN
cjfa-41547	44	7	osayantin	osayantin	PROPN
cjfa-41547	44	8	aifuwa5252	aifuwa5252	PROPN
cjfa-41547	44	9	tion	tion	NOUN
cjfa-41547	44	10	four	four	NUM
cjfa-41547	44	11	presents	present	VERB
cjfa-41547	44	12	data	datum	NOUN
cjfa-41547	44	13	analysis	analysis	NOUN
cjfa-41547	44	14	,	,	PUNCT
cjfa-41547	44	15	interpretation	interpretation	NOUN
cjfa-41547	44	16	and	and	CCONJ
cjfa-41547	44	17	discussion	discussion	NOUN
cjfa-41547	44	18	of	of	ADP
cjfa-41547	44	19	findings	finding	NOUN
cjfa-41547	44	20	.	.	PUNCT
cjfa-41547	45	1	section	section	NOUN
cjfa-41547	45	2	five	five	NUM
cjfa-41547	45	3	concludes	conclude	VERB
cjfa-41547	45	4	.	.	PUNCT
cjfa-41547	46	1	research	research	NOUN
cjfa-41547	46	2	methodology	methodology	NOUN
cjfa-41547	46	3	and	and	CCONJ
cjfa-41547	46	4	research	research	NOUN
cjfa-41547	46	5	processresearch	processresearch	NOUN
cjfa-41547	46	6	methodology	methodology	NOUN
cjfa-41547	46	7	and	and	CCONJ
cjfa-41547	46	8	research	research	NOUN
cjfa-41547	46	9	process	process	NOUN
cjfa-41547	46	10	sustainability	sustainability	NOUN
cjfa-41547	46	11	reporting	reporting	NOUN
cjfa-41547	46	12	of	of	ADP
cjfa-41547	46	13	banks	bank	NOUN
cjfa-41547	46	14	in	in	ADP
cjfa-41547	46	15	nigeriasustainability	nigeriasustainability	NOUN
cjfa-41547	46	16	reporting	reporting	NOUN
cjfa-41547	46	17	of	of	ADP
cjfa-41547	46	18	banks	bank	NOUN
cjfa-41547	46	19	in	in	ADP
cjfa-41547	46	20	nigeria	nigeria	PRON
cjfa-41547	46	21	the	the	DET
cjfa-41547	46	22	concept	concept	NOUN
cjfa-41547	46	23	of	of	ADP
cjfa-41547	46	24	sustainability	sustainability	NOUN
cjfa-41547	46	25	reporting	reporting	NOUN
cjfa-41547	46	26	has	have	AUX
cjfa-41547	46	27	been	be	AUX
cjfa-41547	46	28	defined	define	VERB
cjfa-41547	46	29	by	by	ADP
cjfa-41547	46	30	researchers	researcher	NOUN
cjfa-41547	46	31	and	and	CCONJ
cjfa-41547	46	32	international	international	ADJ
cjfa-41547	46	33	organizations	organization	NOUN
cjfa-41547	46	34	as	as	ADP
cjfa-41547	46	35	the	the	DET
cjfa-41547	46	36	process	process	NOUN
cjfa-41547	46	37	of	of	ADP
cjfa-41547	46	38	disclosing	disclose	VERB
cjfa-41547	46	39	firms	firm	NOUN
cjfa-41547	46	40	’	'	PUNCT
cjfa-41547	46	41	economic	economic	ADJ
cjfa-41547	46	42	,	,	PUNCT
cjfa-41547	46	43	social	social	ADJ
cjfa-41547	46	44	and	and	CCONJ
cjfa-41547	46	45	environmental	environmental	ADJ
cjfa-41547	46	46	impact	impact	NOUN
cjfa-41547	46	47	on	on	ADP
cjfa-41547	46	48	the	the	DET
cjfa-41547	46	49	geographical	geographical	ADJ
cjfa-41547	46	50	location	location	NOUN
cjfa-41547	46	51	where	where	SCONJ
cjfa-41547	46	52	they	they	PRON
cjfa-41547	46	53	operate	operate	VERB
cjfa-41547	46	54	in	in	ADP
cjfa-41547	46	55	a	a	DET
cjfa-41547	46	56	particular	particular	ADJ
cjfa-41547	46	57	period	period	NOUN
cjfa-41547	46	58	of	of	ADP
cjfa-41547	46	59	time	time	NOUN
cjfa-41547	46	60	(	(	PUNCT
cjfa-41547	46	61	asaolu	asaolu	NOUN
cjfa-41547	46	62	,	,	PUNCT
cjfa-41547	46	63	agboola	agboola	PROPN
cjfa-41547	46	64	,	,	PUNCT
cjfa-41547	46	65	ayoola	ayoola	PROPN
cjfa-41547	46	66	,	,	PUNCT
cjfa-41547	46	67	&	&	CCONJ
cjfa-41547	46	68	salawu	salawu	PROPN
cjfa-41547	46	69	,	,	PUNCT
cjfa-41547	46	70	2011	2011	NUM
cjfa-41547	46	71	;	;	PUNCT
cjfa-41547	46	72	awodiran	awodiran	NOUN
cjfa-41547	46	73	,	,	PUNCT
cjfa-41547	46	74	2019	2019	NUM
cjfa-41547	46	75	;	;	PUNCT
cjfa-41547	46	76	gri	gri	NOUN
cjfa-41547	46	77	,	,	PUNCT
cjfa-41547	46	78	2019	2019	NUM
cjfa-41547	46	79	;	;	PUNCT
cjfa-41547	46	80	aifuwa	aifuwa	PROPN
cjfa-41547	46	81	,	,	PUNCT
cjfa-41547	46	82	2020	2020	NUM
cjfa-41547	46	83	;	;	PUNCT
cjfa-41547	46	84	christofi	christofi	NOUN
cjfa-41547	46	85	,	,	PUNCT
cjfa-41547	46	86	christofi	christofi	NOUN
cjfa-41547	46	87	&	&	CCONJ
cjfa-41547	46	88	sisaye	sisaye	NOUN
cjfa-41547	46	89	,	,	PUNCT
cjfa-41547	46	90	2012	2012	NUM
cjfa-41547	46	91	;	;	PUNCT
cjfa-41547	46	92	musa	musa	NOUN
cjfa-41547	46	93	,	,	PUNCT
cjfa-41547	46	94	gold	gold	NOUN
cjfa-41547	46	95	&	&	CCONJ
cjfa-41547	46	96	aifuwa	aifuwa	PROPN
cjfa-41547	46	97	,	,	PUNCT
cjfa-41547	46	98	2020	2020	NUM
cjfa-41547	46	99	;	;	PUNCT
cjfa-41547	46	100	gold	gold	NOUN
cjfa-41547	46	101	et	et	PROPN
cjfa-41547	46	102	al	al	PROPN
cjfa-41547	46	103	.	.	PROPN
cjfa-41547	46	104	,	,	PUNCT
cjfa-41547	46	105	2021	2021	NUM
cjfa-41547	46	106	)	)	PUNCT
cjfa-41547	46	107	.	.	PUNCT
cjfa-41547	47	1	sustainability	sustainability	NOUN
cjfa-41547	47	2	report	report	NOUN
cjfa-41547	47	3	shows	show	VERB
cjfa-41547	47	4	firms	firm	NOUN
cjfa-41547	47	5	’	’	PART
cjfa-41547	47	6	commitment	commitment	NOUN
cjfa-41547	47	7	toward	toward	ADP
cjfa-41547	47	8	meeting	meet	VERB
cjfa-41547	47	9	the	the	DET
cjfa-41547	47	10	need	need	NOUN
cjfa-41547	47	11	of	of	ADP
cjfa-41547	47	12	stakeholders	stakeholder	NOUN
cjfa-41547	47	13	and	and	CCONJ
cjfa-41547	47	14	improving	improve	VERB
cjfa-41547	47	15	the	the	DET
cjfa-41547	47	16	performance	performance	NOUN
cjfa-41547	47	17	(	(	PUNCT
cjfa-41547	47	18	aifuwa	aifuwa	INTJ
cjfa-41547	47	19	,	,	PUNCT
cjfa-41547	47	20	2020	2020	NUM
cjfa-41547	47	21	)	)	PUNCT
cjfa-41547	47	22	.	.	PUNCT
cjfa-41547	48	1	in	in	ADP
cjfa-41547	48	2	nigeria	nigeria	PROPN
cjfa-41547	48	3	,	,	PUNCT
cjfa-41547	48	4	organizations	organization	NOUN
cjfa-41547	48	5	and	and	CCONJ
cjfa-41547	48	6	agencies	agency	NOUN
cjfa-41547	48	7	of	of	ADP
cjfa-41547	48	8	government	government	NOUN
cjfa-41547	48	9	have	have	AUX
cjfa-41547	48	10	made	make	VERB
cjfa-41547	48	11	great	great	ADJ
cjfa-41547	48	12	stride	stride	NOUN
cjfa-41547	48	13	to	to	PART
cjfa-41547	48	14	ensure	ensure	VERB
cjfa-41547	48	15	that	that	SCONJ
cjfa-41547	48	16	firms	firm	NOUN
cjfa-41547	48	17	disclose	disclose	VERB
cjfa-41547	48	18	issues	issue	NOUN
cjfa-41547	48	19	on	on	ADP
cjfa-41547	48	20	their	their	PRON
cjfa-41547	48	21	environmental	environmental	ADJ
cjfa-41547	48	22	and	and	CCONJ
cjfa-41547	48	23	social	social	ADJ
cjfa-41547	48	24	impact	impact	NOUN
cjfa-41547	48	25	,	,	PUNCT
cjfa-41547	48	26	apart	apart	ADV
cjfa-41547	48	27	from	from	ADP
cjfa-41547	48	28	the	the	DET
cjfa-41547	48	29	traditional	traditional	ADJ
cjfa-41547	48	30	financial	financial	ADJ
cjfa-41547	48	31	report	report	NOUN
cjfa-41547	48	32	.	.	PUNCT
cjfa-41547	49	1	organizations	organization	NOUN
cjfa-41547	49	2	such	such	ADJ
cjfa-41547	49	3	as	as	ADP
cjfa-41547	49	4	the	the	DET
cjfa-41547	49	5	institute	institute	PROPN
cjfa-41547	49	6	of	of	ADP
cjfa-41547	49	7	chartered	chartered	ADJ
cjfa-41547	49	8	accountant	accountant	NOUN
cjfa-41547	49	9	of	of	ADP
cjfa-41547	49	10	nigeria	nigeria	PROPN
cjfa-41547	49	11	(	(	PUNCT
cjfa-41547	49	12	ican	ican	ADJ
cjfa-41547	49	13	)	)	PUNCT
cjfa-41547	49	14	,	,	PUNCT
cjfa-41547	49	15	association	association	NOUN
cjfa-41547	49	16	of	of	ADP
cjfa-41547	49	17	national	national	ADJ
cjfa-41547	49	18	accountants	accountant	NOUN
cjfa-41547	49	19	of	of	ADP
cjfa-41547	49	20	nigeria	nigeria	PROPN
cjfa-41547	49	21	(	(	PUNCT
cjfa-41547	49	22	anan	anan	PROPN
cjfa-41547	49	23	)	)	PUNCT
cjfa-41547	49	24	,	,	PUNCT
cjfa-41547	49	25	the	the	DET
cjfa-41547	49	26	nigeria	nigeria	PROPN
cjfa-41547	49	27	securities	securities	PROPN
cjfa-41547	49	28	and	and	CCONJ
cjfa-41547	49	29	exchange	exchange	PROPN
cjfa-41547	49	30	commission	commission	PROPN
cjfa-41547	49	31	(	(	PUNCT
cjfa-41547	49	32	nse	nse	NOUN
cjfa-41547	49	33	)	)	PUNCT
cjfa-41547	49	34	,	,	PUNCT
cjfa-41547	49	35	the	the	DET
cjfa-41547	49	36	central	central	ADJ
cjfa-41547	49	37	bank	bank	PROPN
cjfa-41547	49	38	of	of	ADP
cjfa-41547	49	39	nigeria	nigeria	PROPN
cjfa-41547	49	40	(	(	PUNCT
cjfa-41547	49	41	cbn	cbn	PROPN
cjfa-41547	49	42	and	and	CCONJ
cjfa-41547	49	43	bankers	bankers	PROPN
cjfa-41547	49	44	committee	committee	PROPN
cjfa-41547	49	45	and	and	CCONJ
cjfa-41547	49	46	labour	labour	ADJ
cjfa-41547	49	47	unions	union	NOUN
cjfa-41547	49	48	and	and	CCONJ
cjfa-41547	49	49	trade	trade	NOUN
cjfa-41547	49	50	organizations	organization	NOUN
cjfa-41547	49	51	(	(	PUNCT
cjfa-41547	49	52	abdullahi	abdullahi	NOUN
cjfa-41547	49	53	&	&	CCONJ
cjfa-41547	49	54	makama	makama	PROPN
cjfa-41547	49	55	,	,	PUNCT
cjfa-41547	49	56	2021	2021	NUM
cjfa-41547	49	57	)	)	PUNCT
cjfa-41547	49	58	.	.	PUNCT
cjfa-41547	50	1	despite	despite	SCONJ
cjfa-41547	50	2	these	these	DET
cjfa-41547	50	3	strides	stride	NOUN
cjfa-41547	50	4	made	make	VERB
cjfa-41547	50	5	,	,	PUNCT
cjfa-41547	50	6	sustainability	sustainability	NOUN
cjfa-41547	50	7	reporting	reporting	NOUN
cjfa-41547	50	8	is	be	AUX
cjfa-41547	50	9	still	still	ADV
cjfa-41547	50	10	voluntary	voluntary	ADJ
cjfa-41547	50	11	and	and	CCONJ
cjfa-41547	50	12	not	not	PART
cjfa-41547	50	13	a	a	DET
cjfa-41547	50	14	listing	list	VERB
cjfa-41547	50	15	requirement	requirement	NOUN
cjfa-41547	50	16	quoted	quote	VERB
cjfa-41547	50	17	firms	firm	NOUN
cjfa-41547	50	18	.	.	PUNCT
cjfa-41547	51	1	however	however	ADV
cjfa-41547	51	2	,	,	PUNCT
cjfa-41547	51	3	the	the	DET
cjfa-41547	51	4	nigerian	nigerian	ADJ
cjfa-41547	51	5	banking	banking	NOUN
cjfa-41547	51	6	sector	sector	NOUN
cjfa-41547	51	7	has	have	AUX
cjfa-41547	51	8	shown	show	VERB
cjfa-41547	51	9	significant	significant	ADJ
cjfa-41547	51	10	and	and	CCONJ
cjfa-41547	51	11	promising	promising	ADJ
cjfa-41547	51	12	prospect	prospect	NOUN
cjfa-41547	51	13	to	to	ADP
cjfa-41547	51	14	disclosing	disclose	VERB
cjfa-41547	51	15	environmental	environmental	ADJ
cjfa-41547	51	16	,	,	PUNCT
cjfa-41547	51	17	social	social	ADJ
cjfa-41547	51	18	and	and	CCONJ
cjfa-41547	51	19	economic	economic	ADJ
cjfa-41547	51	20	issues	issue	NOUN
cjfa-41547	51	21	(	(	PUNCT
cjfa-41547	51	22	iyafekhe	iyafekhe	ADJ
cjfa-41547	51	23	,	,	PUNCT
cjfa-41547	51	24	et	et	PROPN
cjfa-41547	51	25	al	al	PROPN
cjfa-41547	51	26	,	,	PUNCT
cjfa-41547	51	27	2020a	2020a	NUM
cjfa-41547	51	28	)	)	PUNCT
cjfa-41547	51	29	.	.	PUNCT
cjfa-41547	52	1	deposit	deposit	NOUN
cjfa-41547	52	2	money	money	NOUN
cjfa-41547	52	3	banks	bank	NOUN
cjfa-41547	52	4	have	have	AUX
cjfa-41547	52	5	keyed	key	VERB
cjfa-41547	52	6	into	into	ADP
cjfa-41547	52	7	this	this	DET
cjfa-41547	52	8	agenda	agenda	NOUN
cjfa-41547	52	9	through	through	ADP
cjfa-41547	52	10	the	the	DET
cjfa-41547	52	11	nigerian	nigerian	ADJ
cjfa-41547	52	12	sustainability	sustainability	NOUN
cjfa-41547	52	13	bank	bank	NOUN
cjfa-41547	52	14	principles	principle	NOUN
cjfa-41547	52	15	(	(	PUNCT
cjfa-41547	52	16	nsbp	nsbp	NOUN
cjfa-41547	52	17	)	)	PUNCT
cjfa-41547	52	18	.	.	PUNCT
cjfa-41547	53	1	the	the	DET
cjfa-41547	53	2	nsbp	nsbp	NOUN
cjfa-41547	53	3	is	be	AUX
cjfa-41547	53	4	a	a	DET
cjfa-41547	53	5	set	set	NOUN
cjfa-41547	53	6	of	of	ADP
cjfa-41547	53	7	standards	standard	NOUN
cjfa-41547	53	8	that	that	PRON
cjfa-41547	53	9	was	be	AUX
cjfa-41547	53	10	created	create	VERB
cjfa-41547	53	11	for	for	ADP
cjfa-41547	53	12	the	the	DET
cjfa-41547	53	13	financial	financial	ADJ
cjfa-41547	53	14	sector	sector	NOUN
cjfa-41547	53	15	in	in	ADP
cjfa-41547	53	16	nigeria	nigeria	PROPN
cjfa-41547	53	17	by	by	ADP
cjfa-41547	53	18	the	the	DET
cjfa-41547	53	19	central	central	ADJ
cjfa-41547	53	20	bank	bank	PROPN
cjfa-41547	53	21	of	of	ADP
cjfa-41547	53	22	nigeria	nigeria	PROPN
cjfa-41547	53	23	(	(	PUNCT
cjfa-41547	53	24	cbn	cbn	PROPN
cjfa-41547	53	25	)	)	PUNCT
cjfa-41547	53	26	and	and	CCONJ
cjfa-41547	53	27	the	the	DET
cjfa-41547	53	28	bankers	banker	NOUN
cjfa-41547	53	29	’	'	PUNCT
cjfa-41547	53	30	committee	committee	NOUN
cjfa-41547	53	31	to	to	PART
cjfa-41547	53	32	indicate	indicate	VERB
cjfa-41547	53	33	a	a	DET
cjfa-41547	53	34	pledge	pledge	NOUN
cjfa-41547	53	35	to	to	ADP
cjfa-41547	53	36	economic	economic	ADJ
cjfa-41547	53	37	growth	growth	NOUN
cjfa-41547	53	38	that	that	PRON
cjfa-41547	53	39	is	be	AUX
cjfa-41547	53	40	environmentally	environmentally	ADV
cjfa-41547	53	41	responsible	responsible	ADJ
cjfa-41547	53	42	and	and	CCONJ
cjfa-41547	53	43	socially	socially	ADV
cjfa-41547	53	44	significant	significant	ADJ
cjfa-41547	53	45	(	(	PUNCT
cjfa-41547	53	46	okolie	okolie	PROPN
cjfa-41547	53	47	&	&	CCONJ
cjfa-41547	53	48	igaga	igaga	PROPN
cjfa-41547	53	49	,	,	PUNCT
cjfa-41547	53	50	2020	2020	NUM
cjfa-41547	53	51	)	)	PUNCT
cjfa-41547	53	52	.	.	PUNCT
cjfa-41547	54	1	banks	bank	NOUN
cjfa-41547	54	2	as	as	ADP
cjfa-41547	54	3	lenders	lender	NOUN
cjfa-41547	54	4	and	and	CCONJ
cjfa-41547	54	5	business	business	NOUN
cjfa-41547	54	6	leaders	leader	NOUN
cjfa-41547	54	7	recognize	recognize	VERB
cjfa-41547	54	8	the	the	DET
cjfa-41547	54	9	role	role	NOUN
cjfa-41547	54	10	they	they	PRON
cjfa-41547	54	11	play	play	VERB
cjfa-41547	54	12	in	in	ADP
cjfa-41547	54	13	conveying	convey	VERB
cjfa-41547	54	14	positive	positive	ADJ
cjfa-41547	54	15	development	development	NOUN
cjfa-41547	54	16	impacts	impact	NOUN
cjfa-41547	54	17	to	to	ADP
cjfa-41547	54	18	society	society	NOUN
cjfa-41547	54	19	whilst	whilst	SCONJ
cjfa-41547	54	20	securing	secure	VERB
cjfa-41547	54	21	the	the	DET
cjfa-41547	54	22	networks	network	NOUN
cjfa-41547	54	23	and	and	CCONJ
cjfa-41547	54	24	environment	environment	NOUN
cjfa-41547	54	25	in	in	ADP
cjfa-41547	54	26	which	which	PRON
cjfa-41547	54	27	they	they	PRON
cjfa-41547	54	28	work	work	VERB
cjfa-41547	54	29	.	.	PUNCT
cjfa-41547	55	1	board	board	NOUN
cjfa-41547	55	2	meeting	meeting	NOUN
cjfa-41547	55	3	and	and	CCONJ
cjfa-41547	55	4	sustainability	sustainability	NOUN
cjfa-41547	55	5	reporting	reporting	NOUN
cjfa-41547	55	6	of	of	ADP
cjfa-41547	55	7	banks	bank	NOUN
cjfa-41547	55	8	in	in	ADP
cjfa-41547	55	9	nigeria	nigeria	PROPN
cjfa-41547	55	10	5353	5353	NUM
cjfa-41547	55	11	board	board	PROPN
cjfa-41547	55	12	meeting	meeting	NOUN
cjfa-41547	55	13	board	board	PROPN
cjfa-41547	55	14	meeting	meet	VERB
cjfa-41547	55	15	a	a	DET
cjfa-41547	55	16	board	board	NOUN
cjfa-41547	55	17	meeting	meeting	NOUN
cjfa-41547	55	18	,	,	PUNCT
cjfa-41547	55	19	activity	activity	NOUN
cjfa-41547	55	20	or	or	CCONJ
cjfa-41547	55	21	diligence	diligence	NOUN
cjfa-41547	55	22	is	be	AUX
cjfa-41547	55	23	a	a	DET
cjfa-41547	55	24	means	means	NOUN
cjfa-41547	55	25	whereby	whereby	SCONJ
cjfa-41547	55	26	the	the	DET
cjfa-41547	55	27	directors	director	NOUN
cjfa-41547	55	28	of	of	ADP
cjfa-41547	55	29	firms	firm	NOUN
cjfa-41547	55	30	exercise	exercise	VERB
cjfa-41547	55	31	their	their	PRON
cjfa-41547	55	32	monitoring	monitoring	NOUN
cjfa-41547	55	33	function	function	NOUN
cjfa-41547	55	34	in	in	ADP
cjfa-41547	55	35	the	the	DET
cjfa-41547	55	36	board	board	NOUN
cjfa-41547	55	37	.	.	PUNCT
cjfa-41547	56	1	a	a	DET
cjfa-41547	56	2	board	board	NOUN
cjfa-41547	56	3	meeting	meeting	NOUN
cjfa-41547	56	4	is	be	AUX
cjfa-41547	56	5	a	a	DET
cjfa-41547	56	6	tool	tool	NOUN
cjfa-41547	56	7	used	use	VERB
cjfa-41547	56	8	by	by	ADP
cjfa-41547	56	9	the	the	DET
cjfa-41547	56	10	board	board	NOUN
cjfa-41547	56	11	of	of	ADP
cjfa-41547	56	12	directors	director	NOUN
cjfa-41547	56	13	to	to	PART
cjfa-41547	56	14	monitor	monitor	VERB
cjfa-41547	56	15	and	and	CCONJ
cjfa-41547	56	16	control	control	VERB
cjfa-41547	56	17	the	the	DET
cjfa-41547	56	18	performance	performance	NOUN
cjfa-41547	56	19	of	of	ADP
cjfa-41547	56	20	an	an	DET
cjfa-41547	56	21	organization	organization	NOUN
cjfa-41547	56	22	(	(	PUNCT
cjfa-41547	56	23	baba	baba	PROPN
cjfa-41547	56	24	&	&	CCONJ
cjfa-41547	56	25	abdulmanaf	abdulmanaf	PROPN
cjfa-41547	56	26	,	,	PUNCT
cjfa-41547	56	27	2017	2017	NUM
cjfa-41547	56	28	)	)	PUNCT
cjfa-41547	56	29	.	.	PUNCT
cjfa-41547	57	1	according	accord	VERB
cjfa-41547	57	2	to	to	ADP
cjfa-41547	57	3	the	the	DET
cjfa-41547	57	4	nigeria	nigeria	PROPN
cjfa-41547	57	5	corporate	corporate	ADJ
cjfa-41547	57	6	governance	governance	NOUN
cjfa-41547	57	7	code	code	NOUN
cjfa-41547	57	8	of	of	ADP
cjfa-41547	57	9	2018	2018	NUM
cjfa-41547	57	10	,	,	PUNCT
cjfa-41547	57	11	principal	principal	NOUN
cjfa-41547	57	12	defined	define	VERB
cjfa-41547	57	13	a	a	DET
cjfa-41547	57	14	board	board	NOUN
cjfa-41547	57	15	meeting	meeting	NOUN
cjfa-41547	57	16	as	as	ADP
cjfa-41547	57	17	a	a	DET
cjfa-41547	57	18	principal	principal	ADJ
cjfa-41547	57	19	vehicle	vehicle	NOUN
cjfa-41547	57	20	for	for	ADP
cjfa-41547	57	21	conducting	conduct	VERB
cjfa-41547	57	22	the	the	DET
cjfa-41547	57	23	business	business	NOUN
cjfa-41547	57	24	of	of	ADP
cjfa-41547	57	25	board	board	NOUN
cjfa-41547	57	26	and	and	CCONJ
cjfa-41547	57	27	successfully	successfully	ADV
cjfa-41547	57	28	.	.	PUNCT
cjfa-41547	58	1	section	section	NOUN
cjfa-41547	58	2	10	10	NUM
cjfa-41547	58	3	(	(	PUNCT
cjfa-41547	58	4	1	1	NUM
cjfa-41547	58	5	)	)	PUNCT
cjfa-41547	58	6	and	and	CCONJ
cjfa-41547	58	7	(	(	PUNCT
cjfa-41547	58	8	2	2	X
cjfa-41547	58	9	)	)	PUNCT
cjfa-41547	58	10	stipulate	stipulate	NOUN
cjfa-41547	58	11	that	that	SCONJ
cjfa-41547	58	12	the	the	DET
cjfa-41547	58	13	board	board	NOUN
cjfa-41547	58	14	of	of	ADP
cjfa-41547	58	15	directors	director	NOUN
cjfa-41547	58	16	should	should	AUX
cjfa-41547	58	17	meet	meet	VERB
cjfa-41547	58	18	at	at	ADV
cjfa-41547	58	19	least	least	ADJ
cjfa-41547	58	20	once	once	ADV
cjfa-41547	58	21	in	in	ADP
cjfa-41547	58	22	every	every	DET
cjfa-41547	58	23	quarter	quarter	NOUN
cjfa-41547	58	24	to	to	PART
cjfa-41547	58	25	effectively	effectively	ADV
cjfa-41547	58	26	and	and	CCONJ
cjfa-41547	58	27	efficiently	efficiently	ADV
cjfa-41547	58	28	carry	carry	VERB
cjfa-41547	58	29	out	out	ADP
cjfa-41547	58	30	their	their	PRON
cjfa-41547	58	31	oversight	oversight	NOUN
cjfa-41547	58	32	and	and	CCONJ
cjfa-41547	58	33	monitoring	monitor	VERB
cjfa-41547	58	34	function	function	NOUN
cjfa-41547	58	35	.	.	PUNCT
cjfa-41547	59	1	the	the	DET
cjfa-41547	59	2	code	code	NOUN
cjfa-41547	59	3	also	also	ADV
cjfa-41547	59	4	stresses	stress	VERB
cjfa-41547	59	5	the	the	DET
cjfa-41547	59	6	need	need	NOUN
cjfa-41547	59	7	for	for	SCONJ
cjfa-41547	59	8	directors	director	NOUN
cjfa-41547	59	9	to	to	PART
cjfa-41547	59	10	diligently	diligently	ADV
cjfa-41547	59	11	attend	attend	VERB
cjfa-41547	59	12	the	the	DET
cjfa-41547	59	13	board	board	NOUN
cjfa-41547	59	14	meeting	meeting	NOUN
cjfa-41547	59	15	and	and	CCONJ
cjfa-41547	59	16	treat	treat	VERB
cjfa-41547	59	17	all	all	DET
cjfa-41547	59	18	matters	matter	NOUN
cjfa-41547	59	19	arising	arise	VERB
cjfa-41547	59	20	before	before	ADP
cjfa-41547	59	21	the	the	DET
cjfa-41547	59	22	next	next	ADJ
cjfa-41547	59	23	meeting	meeting	NOUN
cjfa-41547	59	24	.	.	PUNCT
cjfa-41547	60	1	therefore	therefore	ADV
cjfa-41547	60	2	,	,	PUNCT
cjfa-41547	60	3	board	board	NOUN
cjfa-41547	60	4	meeting	meeting	NOUN
cjfa-41547	60	5	frequency	frequency	NOUN
cjfa-41547	60	6	is	be	AUX
cjfa-41547	60	7	a	a	DET
cjfa-41547	60	8	significant	significant	ADJ
cjfa-41547	60	9	proxy	proxy	NOUN
cjfa-41547	60	10	for	for	ADP
cjfa-41547	60	11	a	a	DET
cjfa-41547	60	12	board	board	NOUN
cjfa-41547	60	13	meeting	meeting	NOUN
cjfa-41547	60	14	(	(	PUNCT
cjfa-41547	60	15	vafeas	vafea	NOUN
cjfa-41547	60	16	,	,	PUNCT
cjfa-41547	60	17	1999	1999	NUM
cjfa-41547	60	18	)	)	PUNCT
cjfa-41547	60	19	.	.	PUNCT
cjfa-41547	61	1	in	in	ADP
cjfa-41547	61	2	literature	literature	NOUN
cjfa-41547	61	3	there	there	PRON
cjfa-41547	61	4	is	be	VERB
cjfa-41547	61	5	still	still	ADV
cjfa-41547	61	6	an	an	DET
cjfa-41547	61	7	ongoing	ongoing	ADJ
cjfa-41547	61	8	argument	argument	NOUN
cjfa-41547	61	9	on	on	ADP
cjfa-41547	61	10	the	the	DET
cjfa-41547	61	11	importance	importance	NOUN
cjfa-41547	61	12	of	of	ADP
cjfa-41547	61	13	the	the	DET
cjfa-41547	61	14	frequency	frequency	NOUN
cjfa-41547	61	15	of	of	ADP
cjfa-41547	61	16	board	board	NOUN
cjfa-41547	61	17	meetings	meeting	NOUN
cjfa-41547	61	18	on	on	ADP
cjfa-41547	61	19	the	the	DET
cjfa-41547	61	20	performance	performance	NOUN
cjfa-41547	61	21	of	of	ADP
cjfa-41547	61	22	firms	firm	NOUN
cjfa-41547	61	23	.	.	PUNCT
cjfa-41547	62	1	lipton	lipton	PROPN
cjfa-41547	62	2	and	and	CCONJ
cjfa-41547	62	3	lorsch	lorsch	PROPN
cjfa-41547	62	4	(	(	PUNCT
cjfa-41547	62	5	1992	1992	NUM
cjfa-41547	62	6	)	)	PUNCT
cjfa-41547	62	7	argue	argue	VERB
cjfa-41547	62	8	that	that	SCONJ
cjfa-41547	62	9	a	a	DET
cjfa-41547	62	10	regular	regular	ADJ
cjfa-41547	62	11	board	board	NOUN
cjfa-41547	62	12	meeting	meeting	NOUN
cjfa-41547	62	13	improves	improve	VERB
cjfa-41547	62	14	the	the	DET
cjfa-41547	62	15	boards	board	NOUN
cjfa-41547	62	16	’	'	PUNCT
cjfa-41547	62	17	effectiveness	effectiveness	NOUN
cjfa-41547	62	18	in	in	ADP
cjfa-41547	62	19	carrying	carry	VERB
cjfa-41547	62	20	out	out	ADP
cjfa-41547	62	21	their	their	PRON
cjfa-41547	62	22	oversight	oversight	NOUN
cjfa-41547	62	23	and	and	CCONJ
cjfa-41547	62	24	monitoring	monitoring	NOUN
cjfa-41547	62	25	functions	function	NOUN
cjfa-41547	62	26	,	,	PUNCT
cjfa-41547	62	27	which	which	PRON
cjfa-41547	62	28	in	in	ADP
cjfa-41547	62	29	turn	turn	NOUN
cjfa-41547	62	30	increases	increase	VERB
cjfa-41547	62	31	the	the	DET
cjfa-41547	62	32	transparency	transparency	NOUN
cjfa-41547	62	33	in	in	ADP
cjfa-41547	62	34	firms	firm	NOUN
cjfa-41547	62	35	.	.	PUNCT
cjfa-41547	63	1	fodio	fodio	NOUN
cjfa-41547	63	2	,	,	PUNCT
cjfa-41547	63	3	alhassan	alhassan	ADJ
cjfa-41547	63	4	and	and	CCONJ
cjfa-41547	63	5	bello	bello	PROPN
cjfa-41547	63	6	(	(	PUNCT
cjfa-41547	63	7	2021	2021	NUM
cjfa-41547	63	8	)	)	PUNCT
cjfa-41547	63	9	argue	argue	VERB
cjfa-41547	63	10	that	that	SCONJ
cjfa-41547	63	11	a	a	DET
cjfa-41547	63	12	frequent	frequent	ADJ
cjfa-41547	63	13	board	board	NOUN
cjfa-41547	63	14	meeting	meeting	NOUN
cjfa-41547	63	15	is	be	AUX
cjfa-41547	63	16	crucial	crucial	ADJ
cjfa-41547	63	17	for	for	SCONJ
cjfa-41547	63	18	directors	director	NOUN
cjfa-41547	63	19	to	to	PART
cjfa-41547	63	20	make	make	VERB
cjfa-41547	63	21	effective	effective	ADJ
cjfa-41547	63	22	decision	decision	NOUN
cjfa-41547	63	23	.	.	PUNCT
cjfa-41547	64	1	herremans	herreman	NOUN
cjfa-41547	64	2	,	,	PUNCT
cjfa-41547	64	3	nazari	nazari	NOUN
cjfa-41547	64	4	and	and	CCONJ
cjfa-41547	64	5	mahmoudia	mahmoudia	NOUN
cjfa-41547	64	6	(	(	PUNCT
cjfa-41547	64	7	2016	2016	NUM
cjfa-41547	64	8	)	)	PUNCT
cjfa-41547	64	9	further	far	ADV
cjfa-41547	64	10	argue	argue	VERB
cjfa-41547	64	11	that	that	SCONJ
cjfa-41547	64	12	a	a	DET
cjfa-41547	64	13	frequent	frequent	ADJ
cjfa-41547	64	14	board	board	NOUN
cjfa-41547	64	15	meeting	meeting	NOUN
cjfa-41547	64	16	is	be	AUX
cjfa-41547	64	17	an	an	DET
cjfa-41547	64	18	avenue	avenue	NOUN
cjfa-41547	64	19	for	for	SCONJ
cjfa-41547	64	20	directors	director	NOUN
cjfa-41547	64	21	to	to	PART
cjfa-41547	64	22	discuss	discuss	VERB
cjfa-41547	64	23	and	and	CCONJ
cjfa-41547	64	24	interact	interact	VERB
cjfa-41547	64	25	a	a	DET
cjfa-41547	64	26	firm	firm	NOUN
cjfa-41547	64	27	’s	’s	PART
cjfa-41547	64	28	environmental	environmental	ADJ
cjfa-41547	64	29	and	and	CCONJ
cjfa-41547	64	30	social	social	ADJ
cjfa-41547	64	31	disclosure	disclosure	NOUN
cjfa-41547	64	32	and	and	CCONJ
cjfa-41547	64	33	meet	meet	VERB
cjfa-41547	64	34	the	the	DET
cjfa-41547	64	35	needs	need	NOUN
cjfa-41547	64	36	of	of	ADP
cjfa-41547	64	37	stakeholders	stakeholder	NOUN
cjfa-41547	64	38	.	.	PUNCT
cjfa-41547	65	1	in	in	ADP
cjfa-41547	65	2	contrast	contrast	NOUN
cjfa-41547	65	3	to	to	ADP
cjfa-41547	65	4	this	this	DET
cjfa-41547	65	5	argument	argument	NOUN
cjfa-41547	65	6	,	,	PUNCT
cjfa-41547	65	7	vafeas	vafea	NOUN
cjfa-41547	65	8	(	(	PUNCT
cjfa-41547	65	9	1999	1999	NUM
cjfa-41547	65	10	)	)	PUNCT
cjfa-41547	65	11	echoed	echo	VERB
cjfa-41547	65	12	that	that	PRON
cjfa-41547	65	13	frequent	frequent	ADJ
cjfa-41547	65	14	board	board	NOUN
cjfa-41547	65	15	meetings	meeting	NOUN
cjfa-41547	65	16	show	show	VERB
cjfa-41547	65	17	the	the	DET
cjfa-41547	65	18	inefficiency	inefficiency	NOUN
cjfa-41547	65	19	of	of	ADP
cjfa-41547	65	20	the	the	DET
cjfa-41547	65	21	board	board	NOUN
cjfa-41547	65	22	of	of	ADP
cjfa-41547	65	23	directors	director	NOUN
cjfa-41547	65	24	in	in	ADP
cjfa-41547	65	25	carrying	carry	VERB
cjfa-41547	65	26	out	out	ADP
cjfa-41547	65	27	their	their	PRON
cjfa-41547	65	28	oversight	oversight	NOUN
cjfa-41547	65	29	and	and	CCONJ
cjfa-41547	65	30	monitoring	monitoring	NOUN
cjfa-41547	65	31	functions	function	NOUN
cjfa-41547	65	32	.	.	PUNCT
cjfa-41547	66	1	vafeas	vafea	NOUN
cjfa-41547	66	2	(	(	PUNCT
cjfa-41547	66	3	1999	1999	NUM
cjfa-41547	66	4	)	)	PUNCT
cjfa-41547	66	5	further	far	ADV
cjfa-41547	66	6	argued	argue	VERB
cjfa-41547	66	7	that	that	SCONJ
cjfa-41547	66	8	frequent	frequent	ADJ
cjfa-41547	66	9	board	board	NOUN
cjfa-41547	66	10	meetings	meeting	NOUN
cjfa-41547	66	11	reduce	reduce	VERB
cjfa-41547	66	12	the	the	DET
cjfa-41547	66	13	directors	director	NOUN
cjfa-41547	66	14	performance	performance	NOUN
cjfa-41547	66	15	.	.	PUNCT
cjfa-41547	67	1	this	this	PRON
cjfa-41547	67	2	is	be	AUX
cjfa-41547	67	3	because	because	SCONJ
cjfa-41547	67	4	most	most	ADJ
cjfa-41547	67	5	of	of	ADP
cjfa-41547	67	6	the	the	DET
cjfa-41547	67	7	independent	independent	ADJ
cjfa-41547	67	8	directors	director	NOUN
cjfa-41547	67	9	are	be	AUX
cjfa-41547	67	10	involved	involve	VERB
cjfa-41547	67	11	in	in	ADP
cjfa-41547	67	12	other	other	ADJ
cjfa-41547	67	13	board	board	NOUN
cjfa-41547	67	14	of	of	ADP
cjfa-41547	67	15	firm	firm	ADJ
cjfa-41547	67	16	–	–	PUNCT
cjfa-41547	67	17	outside	outside	ADJ
cjfa-41547	67	18	directorship	directorship	NOUN
cjfa-41547	67	19	;	;	PUNCT
cjfa-41547	67	20	thus	thus	ADV
cjfa-41547	67	21	,	,	PUNCT
cjfa-41547	67	22	they	they	PRON
cjfa-41547	67	23	have	have	AUX
cjfa-41547	67	24	limited	limit	VERB
cjfa-41547	67	25	time	time	NOUN
cjfa-41547	67	26	to	to	PART
cjfa-41547	67	27	perform	perform	VERB
cjfa-41547	67	28	their	their	PRON
cjfa-41547	67	29	board	board	NOUN
cjfa-41547	67	30	functions	function	NOUN
cjfa-41547	67	31	properly	properly	ADV
cjfa-41547	67	32	(	(	PUNCT
cjfa-41547	67	33	jensen	jensen	PROPN
cjfa-41547	67	34	,	,	PUNCT
cjfa-41547	67	35	1993	1993	NUM
cjfa-41547	67	36	)	)	PUNCT
cjfa-41547	67	37	.	.	PUNCT
cjfa-41547	68	1	extending	extend	VERB
cjfa-41547	68	2	these	these	DET
cjfa-41547	68	3	arguments	argument	NOUN
cjfa-41547	68	4	to	to	ADP
cjfa-41547	68	5	this	this	DET
cjfa-41547	68	6	study	study	NOUN
cjfa-41547	68	7	,	,	PUNCT
cjfa-41547	68	8	a	a	DET
cjfa-41547	68	9	board	board	NOUN
cjfa-41547	68	10	meeting	meeting	NOUN
cjfa-41547	68	11	may	may	AUX
cjfa-41547	68	12	improve	improve	VERB
cjfa-41547	68	13	the	the	DET
cjfa-41547	68	14	extent	extent	NOUN
cjfa-41547	68	15	of	of	ADP
cjfa-41547	68	16	environment	environment	NOUN
cjfa-41547	68	17	,	,	PUNCT
cjfa-41547	68	18	social	social	ADJ
cjfa-41547	68	19	and	and	CCONJ
cjfa-41547	68	20	economic	economic	ADJ
cjfa-41547	68	21	disclosure	disclosure	NOUN
cjfa-41547	68	22	in	in	ADP
cjfa-41547	68	23	listed	list	VERB
cjfa-41547	68	24	deposit	deposit	NOUN
cjfa-41547	68	25	money	money	NOUN
cjfa-41547	68	26	banks	bank	NOUN
cjfa-41547	68	27	in	in	ADP
cjfa-41547	68	28	nigeria	nigeria	PROPN
cjfa-41547	68	29	.	.	PUNCT
cjfa-41547	69	1	control	control	PROPN
cjfa-41547	69	2	variablescontrol	variablescontrol	PROPN
cjfa-41547	69	3	variables	variable	VERB
cjfa-41547	69	4	this	this	DET
cjfa-41547	69	5	study	study	NOUN
cjfa-41547	69	6	introduced	introduce	VERB
cjfa-41547	69	7	corporate	corporate	ADJ
cjfa-41547	69	8	administration	administration	NOUN
cjfa-41547	69	9	and	and	CCONJ
cjfa-41547	69	10	firm	firm	ADJ
cjfa-41547	69	11	-	-	PUNCT
cjfa-41547	69	12	level	level	NOUN
cjfa-41547	69	13	attributes	attribute	NOUN
cjfa-41547	69	14	as	as	ADP
cjfa-41547	69	15	control	control	NOUN
cjfa-41547	69	16	variable	variable	NOUN
cjfa-41547	69	17	of	of	ADP
cjfa-41547	69	18	the	the	DET
cjfa-41547	69	19	study	study	NOUN
cjfa-41547	69	20	.	.	PUNCT
cjfa-41547	70	1	the	the	DET
cjfa-41547	70	2	essence	essence	NOUN
cjfa-41547	70	3	of	of	ADP
cjfa-41547	70	4	control	control	NOUN
cjfa-41547	70	5	variables	variable	NOUN
cjfa-41547	70	6	is	be	AUX
cjfa-41547	70	7	to	to	PART
cjfa-41547	70	8	enhance	enhance	VERB
cjfa-41547	70	9	the	the	DET
cjfa-41547	70	10	accuracy	accuracy	NOUN
cjfa-41547	70	11	of	of	ADP
cjfa-41547	70	12	the	the	DET
cjfa-41547	70	13	independent	independent	ADJ
cjfa-41547	70	14	variable	variable	NOUN
cjfa-41547	70	15	in	in	ADP
cjfa-41547	70	16	regression	regression	NOUN
cjfa-41547	70	17	to	to	PART
cjfa-41547	70	18	avoid	avoid	VERB
cjfa-41547	70	19	a	a	DET
cjfa-41547	70	20	spurious	spurious	ADJ
cjfa-41547	70	21	re	re	NOUN
cjfa-41547	70	22	nusirat	nusirat	NOUN
cjfa-41547	70	23	ojuolape	ojuolape	NOUN
cjfa-41547	70	24	gold	gold	NOUN
cjfa-41547	70	25	,	,	PUNCT
cjfa-41547	70	26	hope	hope	NOUN
cjfa-41547	70	27	osayantin	osayantin	PROPN
cjfa-41547	70	28	aifuwa5454	aifuwa5454	PROPN
cjfa-41547	70	29	sult	sult	NOUN
cjfa-41547	70	30	(	(	PUNCT
cjfa-41547	70	31	owolabi	owolabi	NOUN
cjfa-41547	70	32	&	&	CCONJ
cjfa-41547	70	33	olayinka	olayinka	NOUN
cjfa-41547	70	34	,	,	PUNCT
cjfa-41547	70	35	2021	2021	NUM
cjfa-41547	70	36	)	)	PUNCT
cjfa-41547	70	37	.	.	PUNCT
cjfa-41547	71	1	the	the	DET
cjfa-41547	71	2	corporate	corporate	ADJ
cjfa-41547	71	3	administration	administration	NOUN
cjfa-41547	71	4	variables	variable	NOUN
cjfa-41547	71	5	introduced	introduce	VERB
cjfa-41547	71	6	include	include	VERB
cjfa-41547	71	7	board	board	NOUN
cjfa-41547	71	8	independence	independence	NOUN
cjfa-41547	71	9	,	,	PUNCT
cjfa-41547	71	10	board	board	NOUN
cjfa-41547	71	11	size	size	NOUN
cjfa-41547	71	12	and	and	CCONJ
cjfa-41547	71	13	board	board	NOUN
cjfa-41547	71	14	member	member	NOUN
cjfa-41547	71	15	education	education	NOUN
cjfa-41547	71	16	level	level	NOUN
cjfa-41547	71	17	,	,	PUNCT
cjfa-41547	71	18	while	while	SCONJ
cjfa-41547	71	19	firms	firm	NOUN
cjfa-41547	71	20	level	level	VERB
cjfa-41547	71	21	variables	variable	NOUN
cjfa-41547	71	22	introduced	introduce	VERB
cjfa-41547	71	23	include	include	VERB
cjfa-41547	71	24	profitability	profitability	NOUN
cjfa-41547	71	25	,	,	PUNCT
cjfa-41547	71	26	firm	firm	ADJ
cjfa-41547	71	27	size	size	NOUN
cjfa-41547	71	28	and	and	CCONJ
cjfa-41547	71	29	audit	audit	NOUN
cjfa-41547	71	30	quality	quality	NOUN
cjfa-41547	71	31	.	.	PUNCT
cjfa-41547	72	1	these	these	DET
cjfa-41547	72	2	variables	variable	NOUN
cjfa-41547	72	3	have	have	VERB
cjfa-41547	72	4	a	a	DET
cjfa-41547	72	5	direct	direct	ADJ
cjfa-41547	72	6	influence	influence	NOUN
cjfa-41547	72	7	on	on	ADP
cjfa-41547	72	8	sustainability	sustainability	NOUN
cjfa-41547	72	9	reporting	reporting	NOUN
cjfa-41547	72	10	(	(	PUNCT
cjfa-41547	72	11	gold	gold	NOUN
cjfa-41547	72	12	et	et	PROPN
cjfa-41547	72	13	al	al	PROPN
cjfa-41547	72	14	.	.	PROPN
cjfa-41547	72	15	,	,	PUNCT
cjfa-41547	72	16	2021	2021	NUM
cjfa-41547	72	17	;	;	PUNCT
cjfa-41547	72	18	iyafkhe	iyafkhe	PROPN
cjfa-41547	72	19	et	et	PROPN
cjfa-41547	72	20	al	al	PROPN
cjfa-41547	72	21	.	.	PROPN
cjfa-41547	72	22	,	,	PUNCT
cjfa-41547	72	23	2020	2020	NUM
cjfa-41547	72	24	;	;	PUNCT
cjfa-41547	72	25	musa	musa	PROPN
cjfa-41547	72	26	et	et	PROPN
cjfa-41547	72	27	al	al	PROPN
cjfa-41547	72	28	.	.	PROPN
cjfa-41547	72	29	,	,	PUNCT
cjfa-41547	72	30	2020	2020	NUM
cjfa-41547	72	31	;	;	PUNCT
cjfa-41547	72	32	owolabi	owolabi	NOUN
cjfa-41547	72	33	&	&	CCONJ
cjfa-41547	72	34	olayinka	olayinka	NOUN
cjfa-41547	72	35	,	,	PUNCT
cjfa-41547	72	36	2021	2021	NUM
cjfa-41547	72	37	)	)	PUNCT
cjfa-41547	72	38	.	.	PUNCT
cjfa-41547	73	1	empirical	empirical	ADJ
cjfa-41547	73	2	reviewempirical	reviewempirical	ADJ
cjfa-41547	73	3	review	review	NOUN
cjfa-41547	73	4	in	in	ADP
cjfa-41547	73	5	the	the	DET
cjfa-41547	73	6	united	united	PROPN
cjfa-41547	73	7	states	states	PROPN
cjfa-41547	73	8	of	of	ADP
cjfa-41547	73	9	america	america	PROPN
cjfa-41547	73	10	,	,	PUNCT
cjfa-41547	73	11	grigoris	grigoris	NOUN
cjfa-41547	73	12	(	(	PUNCT
cjfa-41547	73	13	2014	2014	NUM
cjfa-41547	73	14	)	)	PUNCT
cjfa-41547	73	15	investigated	investigate	VERB
cjfa-41547	73	16	the	the	DET
cjfa-41547	73	17	potential	potential	ADJ
cjfa-41547	73	18	effects	effect	NOUN
cjfa-41547	73	19	of	of	ADP
cjfa-41547	73	20	corporate	corporate	ADJ
cjfa-41547	73	21	governance	governance	NOUN
cjfa-41547	73	22	and	and	CCONJ
cjfa-41547	73	23	financial	financial	ADJ
cjfa-41547	73	24	characteristics	characteristic	NOUN
cjfa-41547	73	25	on	on	ADP
cjfa-41547	73	26	the	the	DET
cjfa-41547	73	27	extent	extent	NOUN
cjfa-41547	73	28	of	of	ADP
cjfa-41547	73	29	corporate	corporate	ADJ
cjfa-41547	73	30	social	social	ADJ
cjfa-41547	73	31	responsibility	responsibility	NOUN
cjfa-41547	73	32	(	(	PUNCT
cjfa-41547	73	33	csr	csr	NOUN
cjfa-41547	73	34	)	)	PUNCT
cjfa-41547	73	35	disclosure	disclosure	NOUN
cjfa-41547	73	36	focusing	focus	VERB
cjfa-41547	73	37	on	on	ADP
cjfa-41547	73	38	366	366	NUM
cjfa-41547	73	39	companies	company	NOUN
cjfa-41547	73	40	in	in	ADP
cjfa-41547	73	41	2011	2011	NUM
cjfa-41547	73	42	.	.	PUNCT
cjfa-41547	74	1	the	the	DET
cjfa-41547	74	2	environmental	environmental	ADJ
cjfa-41547	74	3	,	,	PUNCT
cjfa-41547	74	4	social	social	ADJ
cjfa-41547	74	5	and	and	CCONJ
cjfa-41547	74	6	governance	governance	NOUN
cjfa-41547	74	7	(	(	PUNCT
cjfa-41547	74	8	esg	esg	NOUN
cjfa-41547	74	9	)	)	PUNCT
cjfa-41547	74	10	disclosure	disclosure	NOUN
cjfa-41547	74	11	score	score	NOUN
cjfa-41547	74	12	calculated	calculate	VERB
cjfa-41547	74	13	by	by	ADP
cjfa-41547	74	14	bloomberg	bloomberg	PROPN
cjfa-41547	74	15	is	be	AUX
cjfa-41547	74	16	used	use	VERB
cjfa-41547	74	17	as	as	ADP
cjfa-41547	74	18	a	a	DET
cjfa-41547	74	19	proxy	proxy	NOUN
cjfa-41547	74	20	for	for	ADP
cjfa-41547	74	21	the	the	DET
cjfa-41547	74	22	extent	extent	NOUN
cjfa-41547	74	23	of	of	ADP
cjfa-41547	74	24	csr	csr	NOUN
cjfa-41547	74	25	disclosure	disclosure	NOUN
cjfa-41547	74	26	while	while	SCONJ
cjfa-41547	74	27	board	board	NOUN
cjfa-41547	74	28	meetings	meeting	NOUN
cjfa-41547	74	29	are	be	AUX
cjfa-41547	74	30	used	use	VERB
cjfa-41547	74	31	as	as	ADP
cjfa-41547	74	32	proxy	proxy	NOUN
cjfa-41547	74	33	for	for	ADP
cjfa-41547	74	34	corporate	corporate	ADJ
cjfa-41547	74	35	governance	governance	NOUN
cjfa-41547	74	36	.	.	PUNCT
cjfa-41547	75	1	multiple	multiple	ADJ
cjfa-41547	75	2	regression	regression	NOUN
cjfa-41547	75	3	analysis	analysis	NOUN
cjfa-41547	75	4	was	be	AUX
cjfa-41547	75	5	used	use	VERB
cjfa-41547	75	6	to	to	PART
cjfa-41547	75	7	investigate	investigate	VERB
cjfa-41547	75	8	the	the	DET
cjfa-41547	75	9	effect	effect	NOUN
cjfa-41547	75	10	of	of	ADP
cjfa-41547	75	11	board	board	NOUN
cjfa-41547	75	12	size	size	NOUN
cjfa-41547	75	13	on	on	ADP
cjfa-41547	75	14	csr	csr	NOUN
cjfa-41547	75	15	disclosure	disclosure	NOUN
cjfa-41547	75	16	.	.	PUNCT
cjfa-41547	76	1	the	the	DET
cjfa-41547	76	2	results	result	NOUN
cjfa-41547	76	3	show	show	VERB
cjfa-41547	76	4	that	that	SCONJ
cjfa-41547	76	5	board	board	NOUN
cjfa-41547	76	6	meetings	meeting	NOUN
cjfa-41547	76	7	are	be	AUX
cjfa-41547	76	8	not	not	PART
cjfa-41547	76	9	related	relate	VERB
cjfa-41547	76	10	to	to	ADP
cjfa-41547	76	11	the	the	DET
cjfa-41547	76	12	extent	extent	NOUN
cjfa-41547	76	13	of	of	ADP
cjfa-41547	76	14	csr	csr	NOUN
cjfa-41547	76	15	disclosure	disclosure	NOUN
cjfa-41547	76	16	.	.	PUNCT
cjfa-41547	77	1	in	in	ADP
cjfa-41547	77	2	the	the	DET
cjfa-41547	77	3	united	united	ADJ
cjfa-41547	77	4	kingdom	kingdom	PROPN
cjfa-41547	77	5	,	,	PUNCT
cjfa-41547	77	6	mohammad	mohammad	PROPN
cjfa-41547	77	7	(	(	PUNCT
cjfa-41547	77	8	2017	2017	NUM
cjfa-41547	77	9	)	)	PUNCT
cjfa-41547	77	10	examined	examine	VERB
cjfa-41547	77	11	the	the	DET
cjfa-41547	77	12	influence	influence	NOUN
cjfa-41547	77	13	of	of	ADP
cjfa-41547	77	14	board	board	NOUN
cjfa-41547	77	15	composition	composition	NOUN
cjfa-41547	77	16	on	on	ADP
cjfa-41547	77	17	sustainable	sustainable	ADJ
cjfa-41547	77	18	development	development	NOUN
cjfa-41547	77	19	using	use	VERB
cjfa-41547	77	20	(	(	PUNCT
cjfa-41547	77	21	esg	esg	NOUN
cjfa-41547	77	22	)	)	PUNCT
cjfa-41547	77	23	disclosure	disclosure	NOUN
cjfa-41547	77	24	of	of	ADP
cjfa-41547	77	25	three	three	NUM
cjfa-41547	77	26	hundred	hundred	NUM
cjfa-41547	77	27	and	and	CCONJ
cjfa-41547	77	28	fifty	fifty	NUM
cjfa-41547	77	29	(	(	PUNCT
cjfa-41547	77	30	350	350	NUM
cjfa-41547	77	31	)	)	PUNCT
cjfa-41547	77	32	firms	firm	NOUN
cjfa-41547	77	33	from	from	ADP
cjfa-41547	77	34	2007–2012	2007–2012	NUM
cjfa-41547	77	35	.	.	PUNCT
cjfa-41547	78	1	secondary	secondary	ADJ
cjfa-41547	78	2	data	datum	NOUN
cjfa-41547	78	3	from	from	ADP
cjfa-41547	78	4	bloomberg	bloomberg	PROPN
cjfa-41547	78	5	was	be	AUX
cjfa-41547	78	6	used	use	VERB
cjfa-41547	78	7	by	by	ADP
cjfa-41547	78	8	the	the	DET
cjfa-41547	78	9	researcher	researcher	NOUN
cjfa-41547	78	10	to	to	PART
cjfa-41547	78	11	provide	provide	VERB
cjfa-41547	78	12	the	the	DET
cjfa-41547	78	13	weighted	weight	VERB
cjfa-41547	78	14	csr	csr	NOUN
cjfa-41547	78	15	score	score	NOUN
cjfa-41547	78	16	based	base	VERB
cjfa-41547	78	17	on	on	ADP
cjfa-41547	78	18	the	the	DET
cjfa-41547	78	19	level	level	NOUN
cjfa-41547	78	20	and	and	CCONJ
cjfa-41547	78	21	type	type	NOUN
cjfa-41547	78	22	of	of	ADP
cjfa-41547	78	23	social	social	ADJ
cjfa-41547	78	24	,	,	PUNCT
cjfa-41547	78	25	environmental	environmental	ADJ
cjfa-41547	78	26	and	and	CCONJ
cjfa-41547	78	27	governance	governance	NOUN
cjfa-41547	78	28	information	information	NOUN
cjfa-41547	78	29	a	a	DET
cjfa-41547	78	30	firm	firm	NOUN
cjfa-41547	78	31	discloses	disclose	VERB
cjfa-41547	78	32	while	while	SCONJ
cjfa-41547	78	33	bm	bm	PROPN
cjfa-41547	78	34	,	,	PUNCT
cjfa-41547	78	35	board	board	NOUN
cjfa-41547	78	36	meetings	meeting	NOUN
cjfa-41547	78	37	,	,	PUNCT
cjfa-41547	78	38	is	be	AUX
cjfa-41547	78	39	the	the	DET
cjfa-41547	78	40	number	number	NOUN
cjfa-41547	78	41	of	of	ADP
cjfa-41547	78	42	board	board	NOUN
cjfa-41547	78	43	meetings	meeting	NOUN
cjfa-41547	78	44	per	per	ADP
cjfa-41547	78	45	year	year	NOUN
cjfa-41547	78	46	.	.	PUNCT
cjfa-41547	79	1	the	the	DET
cjfa-41547	79	2	researcher	researcher	NOUN
cjfa-41547	79	3	found	find	VERB
cjfa-41547	79	4	that	that	SCONJ
cjfa-41547	79	5	that	that	DET
cjfa-41547	79	6	frequency	frequency	NOUN
cjfa-41547	79	7	of	of	ADP
cjfa-41547	79	8	board	board	NOUN
cjfa-41547	79	9	meetings	meeting	NOUN
cjfa-41547	79	10	is	be	AUX
cjfa-41547	79	11	positively	positively	ADV
cjfa-41547	79	12	and	and	CCONJ
cjfa-41547	79	13	significantly	significantly	ADV
cjfa-41547	79	14	related	relate	VERB
cjfa-41547	79	15	to	to	ADP
cjfa-41547	79	16	esg	esg	NOUN
cjfa-41547	79	17	disclosure	disclosure	NOUN
cjfa-41547	79	18	.	.	PUNCT
cjfa-41547	80	1	in	in	ADP
cjfa-41547	80	2	malaysia	malaysia	PROPN
cjfa-41547	80	3	,	,	PUNCT
cjfa-41547	80	4	ju	ju	PROPN
cjfa-41547	80	5	ahmad	ahmad	PROPN
cjfa-41547	80	6	,	,	PUNCT
cjfa-41547	80	7	rashid	rashid	PROPN
cjfa-41547	80	8	and	and	CCONJ
cjfa-41547	80	9	gow	gow	NOUN
cjfa-41547	80	10	(	(	PUNCT
cjfa-41547	80	11	2017	2017	NUM
cjfa-41547	80	12	)	)	PUNCT
cjfa-41547	80	13	examined	examine	VERB
cjfa-41547	80	14	effectiveness	effectiveness	NOUN
cjfa-41547	80	15	of	of	ADP
cjfa-41547	80	16	board	board	NOUN
cjfa-41547	80	17	meeting	meeting	NOUN
cjfa-41547	80	18	frequency	frequency	NOUN
cjfa-41547	80	19	on	on	ADP
cjfa-41547	80	20	corporate	corporate	ADJ
cjfa-41547	80	21	social	social	ADJ
cjfa-41547	80	22	responsibility	responsibility	NOUN
cjfa-41547	80	23	(	(	PUNCT
cjfa-41547	80	24	csr	csr	NOUN
cjfa-41547	80	25	)	)	PUNCT
cjfa-41547	80	26	reporting	reporting	NOUN
cjfa-41547	80	27	by	by	ADP
cjfa-41547	80	28	public	public	ADJ
cjfa-41547	80	29	listed	list	VERB
cjfa-41547	80	30	companies	company	NOUN
cjfa-41547	80	31	on	on	ADP
cjfa-41547	80	32	the	the	DET
cjfa-41547	80	33	main	main	ADJ
cjfa-41547	80	34	market	market	NOUN
cjfa-41547	80	35	of	of	ADP
cjfa-41547	80	36	bursa	bursa	PROPN
cjfa-41547	80	37	malaysia	malaysia	PROPN
cjfa-41547	80	38	.	.	PUNCT
cjfa-41547	81	1	the	the	DET
cjfa-41547	81	2	study	study	NOUN
cjfa-41547	81	3	sampled	sample	VERB
cjfa-41547	81	4	four	four	NUM
cjfa-41547	81	5	hundred	hundred	NUM
cjfa-41547	81	6	and	and	CCONJ
cjfa-41547	81	7	fifty	fifty	NUM
cjfa-41547	81	8	(	(	PUNCT
cjfa-41547	81	9	450	450	NUM
cjfa-41547	81	10	)	)	PUNCT
cjfa-41547	81	11	firms	firm	NOUN
cjfa-41547	81	12	and	and	CCONJ
cjfa-41547	81	13	employed	employ	VERB
cjfa-41547	81	14	content	content	NOUN
cjfa-41547	81	15	analysis	analysis	NOUN
cjfa-41547	81	16	in	in	ADP
cjfa-41547	81	17	developing	develop	VERB
cjfa-41547	81	18	csr	csr	NOUN
cjfa-41547	81	19	reporting	reporting	NOUN
cjfa-41547	81	20	index	index	NOUN
cjfa-41547	81	21	,	,	PUNCT
cjfa-41547	81	22	and	and	CCONJ
cjfa-41547	81	23	also	also	ADV
cjfa-41547	81	24	utilized	utilize	VERB
cjfa-41547	81	25	the	the	DET
cjfa-41547	81	26	ordinary	ordinary	ADJ
cjfa-41547	81	27	least	least	ADJ
cjfa-41547	81	28	squares	square	NOUN
cjfa-41547	81	29	regression	regression	NOUN
cjfa-41547	81	30	as	as	ADP
cjfa-41547	81	31	the	the	DET
cjfa-41547	81	32	inferential	inferential	ADJ
cjfa-41547	81	33	statistic	statistic	NOUN
cjfa-41547	81	34	.	.	PUNCT
cjfa-41547	82	1	the	the	DET
cjfa-41547	82	2	researchers	researcher	NOUN
cjfa-41547	82	3	found	find	VERB
cjfa-41547	82	4	out	out	ADP
cjfa-41547	82	5	that	that	DET
cjfa-41547	82	6	frequency	frequency	NOUN
cjfa-41547	82	7	of	of	ADP
cjfa-41547	82	8	board	board	NOUN
cjfa-41547	82	9	meeting	meeting	NOUN
cjfa-41547	82	10	does	do	AUX
cjfa-41547	82	11	not	not	PART
cjfa-41547	82	12	significantly	significantly	ADV
cjfa-41547	82	13	affect	affect	VERB
cjfa-41547	82	14	corporate	corporate	ADJ
cjfa-41547	82	15	social	social	ADJ
cjfa-41547	82	16	responsibility	responsibility	NOUN
cjfa-41547	82	17	reporting	report	VERB
cjfa-41547	82	18	.	.	PUNCT
cjfa-41547	83	1	in	in	ADP
cjfa-41547	83	2	indonesia	indonesia	PROPN
cjfa-41547	83	3	,	,	PUNCT
cjfa-41547	83	4	falikhatun	falikhatun	PROPN
cjfa-41547	83	5	,	,	PUNCT
cjfa-41547	83	6	wahyuni	wahyuni	PROPN
cjfa-41547	83	7	,	,	PUNCT
cjfa-41547	83	8	nilasakti	nilasakti	NOUN
cjfa-41547	83	9	and	and	CCONJ
cjfa-41547	83	10	niswah	niswah	NOUN
cjfa-41547	83	11	(	(	PUNCT
cjfa-41547	83	12	2020	2020	NUM
cjfa-41547	83	13	)	)	PUNCT
cjfa-41547	83	14	investigated	investigate	VERB
cjfa-41547	83	15	the	the	DET
cjfa-41547	83	16	mediating	mediate	VERB
cjfa-41547	83	17	role	role	NOUN
cjfa-41547	83	18	of	of	ADP
cjfa-41547	83	19	financial	financial	ADJ
cjfa-41547	83	20	performance	performance	NOUN
cjfa-41547	83	21	on	on	ADP
cjfa-41547	83	22	the	the	DET
cjfa-41547	83	23	effect	effect	NOUN
cjfa-41547	83	24	of	of	ADP
cjfa-41547	83	25	sharia	sharia	PROPN
cjfa-41547	83	26	gov	gov	PROPN
cjfa-41547	83	27	board	board	PROPN
cjfa-41547	83	28	meeting	meeting	NOUN
cjfa-41547	83	29	and	and	CCONJ
cjfa-41547	83	30	sustainability	sustainability	NOUN
cjfa-41547	83	31	reporting	reporting	NOUN
cjfa-41547	83	32	of	of	ADP
cjfa-41547	83	33	banks	bank	NOUN
cjfa-41547	83	34	in	in	ADP
cjfa-41547	83	35	nigeria	nigeria	PROPN
cjfa-41547	83	36	5555	5555	NUM
cjfa-41547	83	37	ernance	ernance	NOUN
cjfa-41547	83	38	on	on	ADP
cjfa-41547	83	39	sustainability	sustainability	NOUN
cjfa-41547	83	40	reporting	reporting	NOUN
cjfa-41547	83	41	of	of	ADP
cjfa-41547	83	42	sharia	sharia	PROPN
cjfa-41547	83	43	commercial	commercial	ADJ
cjfa-41547	83	44	banks	bank	NOUN
cjfa-41547	83	45	(	(	PUNCT
cjfa-41547	83	46	bus	bus	NOUN
cjfa-41547	83	47	)	)	PUNCT
cjfa-41547	83	48	from	from	ADP
cjfa-41547	83	49	2014–2017	2014–2017	NUM
cjfa-41547	83	50	.	.	PUNCT
cjfa-41547	84	1	the	the	DET
cjfa-41547	84	2	researchers	researcher	NOUN
cjfa-41547	84	3	found	find	VERB
cjfa-41547	84	4	out	out	ADP
cjfa-41547	84	5	that	that	DET
cjfa-41547	84	6	board	board	NOUN
cjfa-41547	84	7	of	of	ADP
cjfa-41547	84	8	directors	director	NOUN
cjfa-41547	84	9	meeting	meeting	NOUN
cjfa-41547	84	10	has	have	VERB
cjfa-41547	84	11	no	no	DET
cjfa-41547	84	12	significant	significant	ADJ
cjfa-41547	84	13	influence	influence	NOUN
cjfa-41547	84	14	on	on	ADP
cjfa-41547	84	15	the	the	DET
cjfa-41547	84	16	sustainability	sustainability	NOUN
cjfa-41547	84	17	reporting	reporting	NOUN
cjfa-41547	84	18	.	.	PUNCT
cjfa-41547	85	1	in	in	ADP
cjfa-41547	85	2	nigeria	nigeria	PROPN
cjfa-41547	85	3	,	,	PUNCT
cjfa-41547	85	4	fodio	fodio	NOUN
cjfa-41547	85	5	,	,	PUNCT
cjfa-41547	85	6	alhassan	alhassan	ADJ
cjfa-41547	85	7	and	and	CCONJ
cjfa-41547	85	8	bello	bello	PROPN
cjfa-41547	85	9	(	(	PUNCT
cjfa-41547	85	10	2021	2021	NUM
cjfa-41547	85	11	)	)	PUNCT
cjfa-41547	85	12	examined	examine	VERB
cjfa-41547	85	13	the	the	DET
cjfa-41547	85	14	effects	effect	NOUN
cjfa-41547	85	15	of	of	ADP
cjfa-41547	85	16	board	board	NOUN
cjfa-41547	85	17	capabilities	capability	NOUN
cjfa-41547	85	18	in	in	ADP
cjfa-41547	85	19	terms	term	NOUN
cjfa-41547	85	20	of	of	ADP
cjfa-41547	85	21	female	female	ADJ
cjfa-41547	85	22	director	director	NOUN
cjfa-41547	85	23	qualification	qualification	NOUN
cjfa-41547	85	24	,	,	PUNCT
cjfa-41547	85	25	environmental	environmental	ADJ
cjfa-41547	85	26	expertise	expertise	NOUN
cjfa-41547	85	27	of	of	ADP
cjfa-41547	85	28	directors	director	NOUN
cjfa-41547	85	29	,	,	PUNCT
cjfa-41547	85	30	and	and	CCONJ
cjfa-41547	85	31	board	board	NOUN
cjfa-41547	85	32	activity	activity	NOUN
cjfa-41547	85	33	on	on	ADP
cjfa-41547	85	34	environmental	environmental	ADJ
cjfa-41547	85	35	,	,	PUNCT
cjfa-41547	85	36	social	social	ADJ
cjfa-41547	85	37	and	and	CCONJ
cjfa-41547	85	38	governance	governance	NOUN
cjfa-41547	85	39	(	(	PUNCT
cjfa-41547	85	40	esg	esg	NOUN
cjfa-41547	85	41	)	)	PUNCT
cjfa-41547	85	42	practices	practice	NOUN
cjfa-41547	85	43	of	of	ADP
cjfa-41547	85	44	fourty	fourty	NOUN
cjfa-41547	85	45	-	-	PUNCT
cjfa-41547	85	46	eight	eight	NUM
cjfa-41547	85	47	(	(	PUNCT
cjfa-41547	85	48	48	48	NUM
cjfa-41547	85	49	)	)	PUNCT
cjfa-41547	85	50	listed	list	VERB
cjfa-41547	85	51	non	non	ADJ
cjfa-41547	85	52	-	-	ADJ
cjfa-41547	85	53	financial	financial	ADJ
cjfa-41547	85	54	firms	firm	NOUN
cjfa-41547	85	55	.	.	PUNCT
cjfa-41547	86	1	they	they	PRON
cjfa-41547	86	2	employed	employ	VERB
cjfa-41547	86	3	the	the	DET
cjfa-41547	86	4	generalized	generalized	ADJ
cjfa-41547	86	5	least	least	ADJ
cjfa-41547	86	6	squares	square	NOUN
cjfa-41547	86	7	regression	regression	NOUN
cjfa-41547	86	8	as	as	ADP
cjfa-41547	86	9	inferential	inferential	ADJ
cjfa-41547	86	10	statistics	statistic	NOUN
cjfa-41547	86	11	,	,	PUNCT
cjfa-41547	86	12	and	and	CCONJ
cjfa-41547	86	13	found	find	VERB
cjfa-41547	86	14	that	that	SCONJ
cjfa-41547	86	15	board	board	NOUN
cjfa-41547	86	16	activity	activity	NOUN
cjfa-41547	86	17	negatively	negatively	ADV
cjfa-41547	86	18	affects	affect	VERB
cjfa-41547	86	19	esg	esg	NOUN
cjfa-41547	86	20	practices	practice	NOUN
cjfa-41547	86	21	of	of	ADP
cjfa-41547	86	22	listed	list	VERB
cjfa-41547	86	23	nonfinancial	nonfinancial	ADJ
cjfa-41547	86	24	firms	firm	NOUN
cjfa-41547	86	25	in	in	ADP
cjfa-41547	86	26	nigeria	nigeria	PROPN
cjfa-41547	86	27	.	.	PUNCT
cjfa-41547	87	1	another	another	DET
cjfa-41547	87	2	study	study	NOUN
cjfa-41547	87	3	in	in	ADP
cjfa-41547	87	4	nigeria	nigeria	PROPN
cjfa-41547	87	5	by	by	ADP
cjfa-41547	87	6	otuya	otuya	PROPN
cjfa-41547	87	7	,	,	PUNCT
cjfa-41547	87	8	akporien	akporien	NOUN
cjfa-41547	87	9	and	and	CCONJ
cjfa-41547	87	10	ofeimun	ofeimun	PROPN
cjfa-41547	87	11	(	(	PUNCT
cjfa-41547	87	12	2019	2019	NUM
cjfa-41547	87	13	)	)	PUNCT
cjfa-41547	87	14	investigated	investigate	VERB
cjfa-41547	87	15	the	the	DET
cjfa-41547	87	16	influence	influence	NOUN
cjfa-41547	87	17	of	of	ADP
cjfa-41547	87	18	companies	company	NOUN
cjfa-41547	87	19	’	'	PUNCT
cjfa-41547	87	20	governance	governance	NOUN
cjfa-41547	87	21	process	process	NOUN
cjfa-41547	87	22	on	on	ADP
cjfa-41547	87	23	sustainability	sustainability	NOUN
cjfa-41547	87	24	reporting	reporting	NOUN
cjfa-41547	87	25	in	in	ADP
cjfa-41547	87	26	nigeria	nigeria	PROPN
cjfa-41547	87	27	.	.	PUNCT
cjfa-41547	88	1	the	the	DET
cjfa-41547	88	2	researchers	researcher	NOUN
cjfa-41547	88	3	used	use	VERB
cjfa-41547	88	4	a	a	DET
cjfa-41547	88	5	modified	modify	VERB
cjfa-41547	88	6	checklist	checklist	NOUN
cjfa-41547	88	7	based	base	VERB
cjfa-41547	88	8	on	on	ADP
cjfa-41547	88	9	sec	sec	PROPN
cjfa-41547	88	10	(	(	PUNCT
cjfa-41547	88	11	2018	2018	NUM
cjfa-41547	88	12	)	)	PUNCT
cjfa-41547	88	13	sustainability	sustainability	NOUN
cjfa-41547	88	14	reporting	reporting	NOUN
cjfa-41547	88	15	guidelines	guideline	NOUN
cjfa-41547	88	16	to	to	PART
cjfa-41547	88	17	examine	examine	VERB
cjfa-41547	88	18	the	the	DET
cjfa-41547	88	19	level	level	NOUN
cjfa-41547	88	20	of	of	ADP
cjfa-41547	88	21	disclosures	disclosure	NOUN
cjfa-41547	88	22	by	by	ADP
cjfa-41547	88	23	sampled	sample	VERB
cjfa-41547	88	24	firms	firm	NOUN
cjfa-41547	88	25	for	for	ADP
cjfa-41547	88	26	the	the	DET
cjfa-41547	88	27	period	period	NOUN
cjfa-41547	88	28	2016	2016	NUM
cjfa-41547	88	29	to	to	ADP
cjfa-41547	88	30	2018	2018	NUM
cjfa-41547	88	31	.	.	PUNCT
cjfa-41547	89	1	findings	finding	NOUN
cjfa-41547	89	2	of	of	ADP
cjfa-41547	89	3	the	the	DET
cjfa-41547	89	4	study	study	NOUN
cjfa-41547	89	5	from	from	ADP
cjfa-41547	89	6	regression	regression	NOUN
cjfa-41547	89	7	analysis	analysis	NOUN
cjfa-41547	89	8	revealed	reveal	VERB
cjfa-41547	89	9	that	that	SCONJ
cjfa-41547	89	10	board	board	NOUN
cjfa-41547	89	11	activity	activity	NOUN
cjfa-41547	89	12	has	have	VERB
cjfa-41547	89	13	no	no	DET
cjfa-41547	89	14	association	association	NOUN
cjfa-41547	89	15	with	with	ADP
cjfa-41547	89	16	level	level	NOUN
cjfa-41547	89	17	of	of	ADP
cjfa-41547	89	18	sustainability	sustainability	NOUN
cjfa-41547	89	19	reporting	reporting	NOUN
cjfa-41547	89	20	in	in	ADP
cjfa-41547	89	21	nigeria	nigeria	PROPN
cjfa-41547	89	22	.	.	PUNCT
cjfa-41547	90	1	baba	baba	PROPN
cjfa-41547	90	2	and	and	CCONJ
cjfa-41547	90	3	abdul	abdul	PROPN
cjfa-41547	90	4	-	-	PUNCT
cjfa-41547	90	5	manaf	manaf	PROPN
cjfa-41547	90	6	(	(	PUNCT
cjfa-41547	90	7	2017	2017	NUM
cjfa-41547	90	8	)	)	PUNCT
cjfa-41547	90	9	examine	examine	VERB
cjfa-41547	90	10	moderating	moderate	VERB
cjfa-41547	90	11	effect	effect	NOUN
cjfa-41547	90	12	of	of	ADP
cjfa-41547	90	13	intellectual	intellectual	ADJ
cjfa-41547	90	14	capital	capital	NOUN
cjfa-41547	90	15	on	on	ADP
cjfa-41547	90	16	the	the	DET
cjfa-41547	90	17	relationship	relationship	NOUN
cjfa-41547	90	18	between	between	ADP
cjfa-41547	90	19	board	board	NOUN
cjfa-41547	90	20	governance	governance	NOUN
cjfa-41547	90	21	mechanisms	mechanism	NOUN
cjfa-41547	90	22	and	and	CCONJ
cjfa-41547	90	23	sustainability	sustainability	NOUN
cjfa-41547	90	24	disclosure	disclosure	NOUN
cjfa-41547	90	25	of	of	ADP
cjfa-41547	90	26	80	80	NUM
cjfa-41547	90	27	companies	company	NOUN
cjfa-41547	90	28	listed	list	VERB
cjfa-41547	90	29	on	on	ADP
cjfa-41547	90	30	nigerian	nigerian	ADJ
cjfa-41547	90	31	stock	stock	NOUN
cjfa-41547	90	32	exchange	exchange	NOUN
cjfa-41547	90	33	from	from	ADP
cjfa-41547	90	34	2010	2010	NUM
cjfa-41547	90	35	to	to	ADP
cjfa-41547	90	36	2015	2015	NUM
cjfa-41547	90	37	.	.	PUNCT
cjfa-41547	91	1	the	the	DET
cjfa-41547	91	2	researchers	researcher	NOUN
cjfa-41547	91	3	proxied	proxie	VERB
cjfa-41547	91	4	board	board	NOUN
cjfa-41547	91	5	governance	governance	NOUN
cjfa-41547	91	6	mechanisms	mechanism	NOUN
cjfa-41547	91	7	with	with	ADP
cjfa-41547	91	8	corporate	corporate	ADJ
cjfa-41547	91	9	board	board	NOUN
cjfa-41547	91	10	size	size	NOUN
cjfa-41547	91	11	,	,	PUNCT
cjfa-41547	91	12	board	board	NOUN
cjfa-41547	91	13	independence	independence	NOUN
cjfa-41547	91	14	,	,	PUNCT
cjfa-41547	91	15	board	board	NOUN
cjfa-41547	91	16	diversity	diversity	NOUN
cjfa-41547	91	17	and	and	CCONJ
cjfa-41547	91	18	board	board	NOUN
cjfa-41547	91	19	meetings	meeting	NOUN
cjfa-41547	91	20	,	,	PUNCT
cjfa-41547	91	21	while	while	SCONJ
cjfa-41547	91	22	the	the	DET
cjfa-41547	91	23	sustainability	sustainability	NOUN
cjfa-41547	91	24	disclosure	disclosure	NOUN
cjfa-41547	91	25	index	index	NOUN
cjfa-41547	91	26	was	be	AUX
cjfa-41547	91	27	used	use	VERB
cjfa-41547	91	28	to	to	PART
cjfa-41547	91	29	proxy	proxy	VERB
cjfa-41547	91	30	sustainability	sustainability	NOUN
cjfa-41547	91	31	disclosure	disclosure	NOUN
cjfa-41547	91	32	.	.	PUNCT
cjfa-41547	92	1	they	they	PRON
cjfa-41547	92	2	employed	employ	VERB
cjfa-41547	92	3	regression	regression	NOUN
cjfa-41547	92	4	as	as	ADP
cjfa-41547	92	5	inferential	inferential	ADJ
cjfa-41547	92	6	statistics	statistic	NOUN
cjfa-41547	92	7	and	and	CCONJ
cjfa-41547	92	8	found	find	VERB
cjfa-41547	92	9	out	out	ADP
cjfa-41547	92	10	that	that	SCONJ
cjfa-41547	92	11	board	board	NOUN
cjfa-41547	92	12	meeting	meeting	NOUN
cjfa-41547	92	13	was	be	AUX
cjfa-41547	92	14	not	not	PART
cjfa-41547	92	15	significantly	significantly	ADV
cjfa-41547	92	16	related	relate	VERB
cjfa-41547	92	17	to	to	ADP
cjfa-41547	92	18	sustainability	sustainability	NOUN
cjfa-41547	92	19	disclosure	disclosure	NOUN
cjfa-41547	92	20	.	.	PUNCT
cjfa-41547	93	1	using	use	VERB
cjfa-41547	93	2	meta	meta	ADJ
cjfa-41547	93	3	-	-	PUNCT
cjfa-41547	93	4	analytical	analytical	ADJ
cjfa-41547	93	5	review	review	NOUN
cjfa-41547	93	6	,	,	PUNCT
cjfa-41547	93	7	valentino	valentino	PROPN
cjfa-41547	93	8	and	and	CCONJ
cjfa-41547	93	9	nicola	nicola	PROPN
cjfa-41547	93	10	(	(	PUNCT
cjfa-41547	93	11	2019	2019	NUM
cjfa-41547	93	12	)	)	PUNCT
cjfa-41547	93	13	analysed	analyse	VERB
cjfa-41547	93	14	the	the	DET
cjfa-41547	93	15	influence	influence	NOUN
cjfa-41547	93	16	of	of	ADP
cjfa-41547	93	17	corporate	corporate	ADJ
cjfa-41547	93	18	governance	governance	NOUN
cjfa-41547	93	19	on	on	ADP
cjfa-41547	93	20	environmental	environmental	ADJ
cjfa-41547	93	21	,	,	PUNCT
cjfa-41547	93	22	social	social	ADJ
cjfa-41547	93	23	and	and	CCONJ
cjfa-41547	93	24	governance	governance	NOUN
cjfa-41547	93	25	(	(	PUNCT
cjfa-41547	93	26	esg	esg	NOUN
cjfa-41547	93	27	)	)	PUNCT
cjfa-41547	93	28	disclosure	disclosure	NOUN
cjfa-41547	93	29	.	.	PUNCT
cjfa-41547	94	1	their	their	PRON
cjfa-41547	94	2	study	study	NOUN
cjfa-41547	94	3	used	use	VERB
cjfa-41547	94	4	a	a	DET
cjfa-41547	94	5	sample	sample	NOUN
cjfa-41547	94	6	of	of	ADP
cjfa-41547	94	7	24	24	NUM
cjfa-41547	94	8	empirical	empirical	ADJ
cjfa-41547	94	9	studies	study	NOUN
cjfa-41547	94	10	to	to	PART
cjfa-41547	94	11	clarify	clarify	VERB
cjfa-41547	94	12	the	the	DET
cjfa-41547	94	13	relationship	relationship	NOUN
cjfa-41547	94	14	between	between	ADP
cjfa-41547	94	15	the	the	DET
cjfa-41547	94	16	number	number	NOUN
cjfa-41547	94	17	of	of	ADP
cjfa-41547	94	18	board	board	NOUN
cjfa-41547	94	19	meeting	meeting	NOUN
cjfa-41547	94	20	with	with	ADP
cjfa-41547	94	21	esg	esg	PROPN
cjfa-41547	94	22	disclosure	disclosure	NOUN
cjfa-41547	94	23	that	that	PRON
cjfa-41547	94	24	number	number	NOUN
cjfa-41547	94	25	of	of	ADP
cjfa-41547	94	26	board	board	NOUN
cjfa-41547	94	27	meetings	meeting	NOUN
cjfa-41547	94	28	does	do	AUX
cjfa-41547	94	29	not	not	PART
cjfa-41547	94	30	affect	affect	VERB
cjfa-41547	94	31	the	the	DET
cjfa-41547	94	32	esg	esg	PROPN
cjfa-41547	94	33	voluntary	voluntary	ADJ
cjfa-41547	94	34	disclosure	disclosure	NOUN
cjfa-41547	94	35	.	.	PUNCT
cjfa-41547	95	1	theoretical	theoretical	ADJ
cjfa-41547	95	2	framework	framework	NOUN
cjfa-41547	95	3	and	and	CCONJ
cjfa-41547	95	4	model	model	NOUN
cjfa-41547	95	5	specificationtheoretical	specificationtheoretical	ADJ
cjfa-41547	95	6	framework	framework	NOUN
cjfa-41547	95	7	and	and	CCONJ
cjfa-41547	95	8	model	model	NOUN
cjfa-41547	95	9	specification	specification	NOUN
cjfa-41547	95	10	different	different	ADJ
cjfa-41547	95	11	theories	theory	NOUN
cjfa-41547	95	12	have	have	AUX
cjfa-41547	95	13	been	be	AUX
cjfa-41547	95	14	used	use	VERB
cjfa-41547	95	15	to	to	PART
cjfa-41547	95	16	underpin	underpin	VERB
cjfa-41547	95	17	and	and	CCONJ
cjfa-41547	95	18	explain	explain	VERB
cjfa-41547	95	19	the	the	DET
cjfa-41547	95	20	association	association	NOUN
cjfa-41547	95	21	between	between	ADP
cjfa-41547	95	22	sustainability	sustainability	NOUN
cjfa-41547	95	23	reporting	reporting	NOUN
cjfa-41547	95	24	and	and	CCONJ
cjfa-41547	95	25	corporate	corporate	ADJ
cjfa-41547	95	26	governance	governance	NOUN
cjfa-41547	95	27	mechanism	mechanism	NOUN
cjfa-41547	95	28	in	in	ADP
cjfa-41547	95	29	firms	firm	NOUN
cjfa-41547	95	30	.	.	PUNCT
cjfa-41547	96	1	theories	theory	NOUN
cjfa-41547	96	2	ranging	range	VERB
cjfa-41547	96	3	from	from	ADP
cjfa-41547	96	4	agency	agency	NOUN
cjfa-41547	96	5	theory	theory	NOUN
cjfa-41547	96	6	,	,	PUNCT
cjfa-41547	96	7	resource	resource	NOUN
cjfa-41547	96	8	dependency	dependency	NOUN
cjfa-41547	96	9	theory	theory	NOUN
cjfa-41547	96	10	,	,	PUNCT
cjfa-41547	96	11	legitimacy	legitimacy	NOUN
cjfa-41547	96	12	theory	theory	NOUN
cjfa-41547	96	13	,	,	PUNCT
cjfa-41547	96	14	stakeholder	stakeholder	NOUN
cjfa-41547	96	15	’s	’s	PART
cjfa-41547	96	16	theory	theory	NOUN
cjfa-41547	96	17	and	and	CCONJ
cjfa-41547	96	18	the	the	DET
cjfa-41547	96	19	upper	upper	ADJ
cjfa-41547	96	20	echelon	echelon	NOUN
cjfa-41547	96	21	theory	theory	NOUN
cjfa-41547	96	22	(	(	PUNCT
cjfa-41547	96	23	fodio	fodio	PROPN
cjfa-41547	96	24	et	et	PROPN
cjfa-41547	96	25	al	al	PROPN
cjfa-41547	96	26	.	.	PROPN
cjfa-41547	96	27	,	,	PUNCT
cjfa-41547	96	28	nusirat	nusirat	NOUN
cjfa-41547	96	29	ojuolape	ojuolape	NOUN
cjfa-41547	96	30	gold	gold	NOUN
cjfa-41547	96	31	,	,	PUNCT
cjfa-41547	96	32	hope	hope	NOUN
cjfa-41547	96	33	osayantin	osayantin	PROPN
cjfa-41547	96	34	aifuwa5656	aifuwa5656	PROPN
cjfa-41547	96	35	2021	2021	NUM
cjfa-41547	96	36	;	;	PUNCT
cjfa-41547	96	37	gold	gold	NOUN
cjfa-41547	96	38	et	et	PROPN
cjfa-41547	96	39	al	al	PROPN
cjfa-41547	96	40	.	.	PROPN
cjfa-41547	96	41	,	,	PUNCT
cjfa-41547	96	42	2021	2021	NUM
cjfa-41547	96	43	;	;	PUNCT
cjfa-41547	96	44	musa	musa	PROPN
cjfa-41547	96	45	,	,	PUNCT
cjfa-41547	96	46	et	et	PROPN
cjfa-41547	96	47	al	al	PROPN
cjfa-41547	96	48	.	.	PROPN
cjfa-41547	96	49	,	,	PUNCT
cjfa-41547	96	50	2020	2020	NUM
cjfa-41547	96	51	;	;	PUNCT
cjfa-41547	96	52	olayinka	olayinka	NOUN
cjfa-41547	96	53	,	,	PUNCT
cjfa-41547	96	54	2021	2021	NUM
cjfa-41547	96	55	)	)	PUNCT
cjfa-41547	96	56	.	.	PUNCT
cjfa-41547	97	1	however	however	ADV
cjfa-41547	97	2	,	,	PUNCT
cjfa-41547	97	3	this	this	DET
cjfa-41547	97	4	study	study	NOUN
cjfa-41547	97	5	is	be	AUX
cjfa-41547	97	6	hinged	hinge	VERB
cjfa-41547	97	7	on	on	ADP
cjfa-41547	97	8	the	the	DET
cjfa-41547	97	9	resource	resource	NOUN
cjfa-41547	97	10	dependence	dependence	NOUN
cjfa-41547	97	11	theory	theory	NOUN
cjfa-41547	97	12	(	(	PUNCT
cjfa-41547	97	13	pfeffer	pfeffer	PROPN
cjfa-41547	97	14	&	&	CCONJ
cjfa-41547	97	15	salancik	salancik	PROPN
cjfa-41547	97	16	,	,	PUNCT
cjfa-41547	97	17	1978	1978	NUM
cjfa-41547	97	18	)	)	PUNCT
cjfa-41547	97	19	.	.	PUNCT
cjfa-41547	98	1	the	the	DET
cjfa-41547	98	2	theory	theory	NOUN
cjfa-41547	98	3	states	state	VERB
cjfa-41547	98	4	that	that	SCONJ
cjfa-41547	98	5	a	a	DET
cjfa-41547	98	6	firm	firm	NOUN
cjfa-41547	98	7	depends	depend	VERB
cjfa-41547	98	8	on	on	ADP
cjfa-41547	98	9	the	the	DET
cjfa-41547	98	10	resources	resource	NOUN
cjfa-41547	98	11	from	from	ADP
cjfa-41547	98	12	the	the	DET
cjfa-41547	98	13	environment	environment	NOUN
cjfa-41547	98	14	to	to	PART
cjfa-41547	98	15	survive	survive	VERB
cjfa-41547	98	16	(	(	PUNCT
cjfa-41547	98	17	fodio	fodio	PROPN
cjfa-41547	98	18	et	et	PROPN
cjfa-41547	98	19	al	al	PROPN
cjfa-41547	98	20	.	.	PROPN
cjfa-41547	98	21	,	,	PUNCT
cjfa-41547	98	22	2021	2021	NUM
cjfa-41547	98	23	)	)	PUNCT
cjfa-41547	98	24	.	.	PUNCT
cjfa-41547	99	1	the	the	DET
cjfa-41547	99	2	board	board	NOUN
cjfa-41547	99	3	of	of	ADP
cjfa-41547	99	4	an	an	DET
cjfa-41547	99	5	organization	organization	NOUN
cjfa-41547	99	6	is	be	AUX
cjfa-41547	99	7	a	a	DET
cjfa-41547	99	8	resource	resource	NOUN
cjfa-41547	99	9	that	that	PRON
cjfa-41547	99	10	plays	play	VERB
cjfa-41547	99	11	an	an	DET
cjfa-41547	99	12	important	important	ADJ
cjfa-41547	99	13	role	role	NOUN
cjfa-41547	99	14	in	in	ADP
cjfa-41547	99	15	establishing	establish	VERB
cjfa-41547	99	16	the	the	DET
cjfa-41547	99	17	link	link	NOUN
cjfa-41547	99	18	between	between	ADP
cjfa-41547	99	19	the	the	DET
cjfa-41547	99	20	firm	firm	NOUN
cjfa-41547	99	21	and	and	CCONJ
cjfa-41547	99	22	the	the	DET
cjfa-41547	99	23	external	external	ADJ
cjfa-41547	99	24	environment	environment	NOUN
cjfa-41547	99	25	.	.	PUNCT
cjfa-41547	100	1	a	a	DET
cjfa-41547	100	2	mechanism	mechanism	NOUN
cjfa-41547	100	3	for	for	ADP
cjfa-41547	100	4	the	the	DET
cjfa-41547	100	5	board	board	NOUN
cjfa-41547	100	6	to	to	PART
cjfa-41547	100	7	successfully	successfully	ADV
cjfa-41547	100	8	achieve	achieve	VERB
cjfa-41547	100	9	this	this	DET
cjfa-41547	100	10	function	function	NOUN
cjfa-41547	100	11	is	be	AUX
cjfa-41547	100	12	through	through	ADP
cjfa-41547	100	13	a	a	DET
cjfa-41547	100	14	board	board	NOUN
cjfa-41547	100	15	meeting	meeting	NOUN
cjfa-41547	100	16	.	.	PUNCT
cjfa-41547	101	1	board	board	NOUN
cjfa-41547	101	2	meetings	meeting	NOUN
cjfa-41547	101	3	have	have	AUX
cjfa-41547	101	4	been	be	AUX
cjfa-41547	101	5	recognized	recognize	VERB
cjfa-41547	101	6	by	by	ADP
cjfa-41547	101	7	researchers	researcher	NOUN
cjfa-41547	101	8	and	and	CCONJ
cjfa-41547	101	9	organizations	organization	NOUN
cjfa-41547	101	10	as	as	ADP
cjfa-41547	101	11	a	a	DET
cjfa-41547	101	12	means	means	NOUN
cjfa-41547	101	13	of	of	ADP
cjfa-41547	101	14	improving	improve	VERB
cjfa-41547	101	15	the	the	DET
cjfa-41547	101	16	quality	quality	NOUN
cjfa-41547	101	17	of	of	ADP
cjfa-41547	101	18	decision	decision	NOUN
cjfa-41547	101	19	taken	take	VERB
cjfa-41547	101	20	by	by	ADP
cjfa-41547	101	21	directors	director	NOUN
cjfa-41547	101	22	(	(	PUNCT
cjfa-41547	101	23	iyafekhe	iyafekhe	PROPN
cjfa-41547	101	24	et	et	PROPN
cjfa-41547	101	25	al	al	PROPN
cjfa-41547	101	26	.	.	PROPN
cjfa-41547	101	27	,	,	PUNCT
cjfa-41547	101	28	2020b	2020b	NUM
cjfa-41547	101	29	)	)	PUNCT
cjfa-41547	101	30	.	.	PUNCT
cjfa-41547	102	1	in	in	ADP
cjfa-41547	102	2	relation	relation	NOUN
cjfa-41547	102	3	to	to	ADP
cjfa-41547	102	4	this	this	DET
cjfa-41547	102	5	study	study	NOUN
cjfa-41547	102	6	,	,	PUNCT
cjfa-41547	102	7	ju	ju	PROPN
cjfa-41547	102	8	ahmad	ahmad	PROPN
cjfa-41547	102	9	et	et	PROPN
cjfa-41547	102	10	al	al	PROPN
cjfa-41547	102	11	.	.	PROPN
cjfa-41547	103	1	(	(	PUNCT
cjfa-41547	103	2	2017	2017	NUM
cjfa-41547	103	3	)	)	PUNCT
cjfa-41547	103	4	argue	argue	VERB
cjfa-41547	103	5	that	that	SCONJ
cjfa-41547	103	6	a	a	DET
cjfa-41547	103	7	board	board	NOUN
cjfa-41547	103	8	meeting	meeting	NOUN
cjfa-41547	103	9	is	be	AUX
cjfa-41547	103	10	an	an	DET
cjfa-41547	103	11	avenue	avenue	NOUN
cjfa-41547	103	12	for	for	SCONJ
cjfa-41547	103	13	directors	director	NOUN
cjfa-41547	103	14	to	to	PART
cjfa-41547	103	15	discuss	discuss	VERB
cjfa-41547	103	16	,	,	PUNCT
cjfa-41547	103	17	deliberate	deliberate	ADJ
cjfa-41547	103	18	and	and	CCONJ
cjfa-41547	103	19	make	make	VERB
cjfa-41547	103	20	quality	quality	NOUN
cjfa-41547	103	21	decision	decision	NOUN
cjfa-41547	103	22	and	and	CCONJ
cjfa-41547	103	23	policies	policy	NOUN
cjfa-41547	103	24	on	on	ADP
cjfa-41547	103	25	environmental	environmental	ADJ
cjfa-41547	103	26	,	,	PUNCT
cjfa-41547	103	27	social	social	ADJ
cjfa-41547	103	28	and	and	CCONJ
cjfa-41547	103	29	economic	economic	ADJ
cjfa-41547	103	30	issues	issue	NOUN
cjfa-41547	103	31	of	of	ADP
cjfa-41547	103	32	a	a	DET
cjfa-41547	103	33	firm	firm	NOUN
cjfa-41547	103	34	.	.	PUNCT
cjfa-41547	104	1	flowing	flow	VERB
cjfa-41547	104	2	from	from	ADP
cjfa-41547	104	3	the	the	DET
cjfa-41547	104	4	theoretical	theoretical	ADJ
cjfa-41547	104	5	framework	framework	NOUN
cjfa-41547	104	6	,	,	PUNCT
cjfa-41547	104	7	the	the	DET
cjfa-41547	104	8	model	model	NOUN
cjfa-41547	104	9	of	of	ADP
cjfa-41547	104	10	the	the	DET
cjfa-41547	104	11	study	study	NOUN
cjfa-41547	104	12	was	be	AUX
cjfa-41547	104	13	stated	state	VERB
cjfa-41547	104	14	as	as	ADP
cjfa-41547	104	15	:	:	PUNCT
cjfa-41547	104	16	srd	srd	NOUN
cjfa-41547	104	17	=	=	PUNCT
cjfa-41547	104	18	ƒ(board	ƒ(board	NOUN
cjfa-41547	104	19	meeting	meeting	NOUN
cjfa-41547	104	20	;	;	PUNCT
cjfa-41547	104	21	control	control	NOUN
cjfa-41547	104	22	variables	variable	NOUN
cjfa-41547	104	23	)	)	PUNCT
cjfa-41547	104	24	(	(	PUNCT
cjfa-41547	104	25	1	1	X
cjfa-41547	104	26	)	)	PUNCT
cjfa-41547	104	27	in	in	ADP
cjfa-41547	104	28	econometric	econometric	ADJ
cjfa-41547	104	29	form	form	NOUN
cjfa-41547	104	30	:	:	PUNCT
cjfa-41547	104	31	srdit	srdit	NOUN
cjfa-41547	104	32	=	=	PUNCT
cjfa-41547	105	1	β0	β0	PROPN
cjfa-41547	105	2	+	+	CCONJ
cjfa-41547	105	3	β1bmit	β1bmit	PROPN
cjfa-41547	105	4	+	+	CCONJ
cjfa-41547	105	5	β2binit	β2binit	NOUN
cjfa-41547	105	6	+	+	CCONJ
cjfa-41547	105	7	β3bsit	β3bsit	NOUN
cjfa-41547	105	8	+	+	CCONJ
cjfa-41547	105	9	β4belit	β4belit	NOUN
cjfa-41547	105	10	+	+	CCONJ
cjfa-41547	105	11	β5prfit	β5prfit	NOUN
cjfa-41547	105	12	+	+	CCONJ
cjfa-41547	105	13	β6fsit	β6fsit	NOUN
cjfa-41547	106	1	+	+	CCONJ
cjfa-41547	106	2	β7aqit	β7aqit	PROPN
cjfa-41547	106	3	+	+	CCONJ
cjfa-41547	106	4	εit	εit	VERB
cjfa-41547	106	5	(	(	PUNCT
cjfa-41547	106	6	2	2	NUM
cjfa-41547	106	7	)	)	PUNCT
cjfa-41547	106	8	where	where	SCONJ
cjfa-41547	106	9	:	:	PUNCT
cjfa-41547	106	10	srd	srd	NOUN
cjfa-41547	106	11	=	=	SYM
cjfa-41547	106	12	sustainability	sustainability	NOUN
cjfa-41547	106	13	reporting	reporting	NOUN
cjfa-41547	106	14	,	,	PUNCT
cjfa-41547	106	15	β0	β0	NOUN
cjfa-41547	106	16	=	=	SYM
cjfa-41547	106	17	constant	constant	ADJ
cjfa-41547	106	18	,	,	PUNCT
cjfa-41547	106	19	bm	bm	PROPN
cjfa-41547	106	20	=	=	PROPN
cjfa-41547	106	21	board	board	PROPN
cjfa-41547	106	22	meeting	meeting	NOUN
cjfa-41547	106	23	,	,	PUNCT
cjfa-41547	106	24	bin	bin	PROPN
cjfa-41547	106	25	=	=	SYM
cjfa-41547	106	26	board	board	NOUN
cjfa-41547	106	27	independence	independence	NOUN
cjfa-41547	106	28	,	,	PUNCT
cjfa-41547	106	29	bs	bs	PROPN
cjfa-41547	106	30	=	=	PUNCT
cjfa-41547	106	31	board	board	NOUN
cjfa-41547	106	32	size	size	NOUN
cjfa-41547	106	33	,	,	PUNCT
cjfa-41547	106	34	bel	bel	NOUN
cjfa-41547	106	35	=	=	PROPN
cjfa-41547	106	36	board	board	NOUN
cjfa-41547	106	37	members	member	NOUN
cjfa-41547	106	38	’	'	PUNCT
cjfa-41547	106	39	education	education	NOUN
cjfa-41547	106	40	level	level	NOUN
cjfa-41547	106	41	,	,	PUNCT
cjfa-41547	106	42	prf	prf	NOUN
cjfa-41547	106	43	=	=	SYM
cjfa-41547	106	44	profitability	profitability	NOUN
cjfa-41547	106	45	,	,	PUNCT
cjfa-41547	106	46	fs	fs	ADP
cjfa-41547	106	47	=	=	PUNCT
cjfa-41547	106	48	firm	firm	ADJ
cjfa-41547	106	49	size	size	NOUN
cjfa-41547	106	50	,	,	PUNCT
cjfa-41547	106	51	aq	aq	NOUN
cjfa-41547	106	52	=	=	VERB
cjfa-41547	106	53	audit	audit	NOUN
cjfa-41547	106	54	quality	quality	NOUN
cjfa-41547	106	55	,	,	PUNCT
cjfa-41547	106	56	β1	β1	PROPN
cjfa-41547	106	57	=	=	SYM
cjfa-41547	106	58	coefficient	coefficient	NOUN
cjfa-41547	106	59	of	of	ADP
cjfa-41547	106	60	explanatory	explanatory	ADJ
cjfa-41547	106	61	variable	variable	NOUN
cjfa-41547	106	62	,	,	PUNCT
cjfa-41547	106	63	ε	ε	PROPN
cjfa-41547	106	64	=	=	SYM
cjfa-41547	106	65	standard	standard	ADJ
cjfa-41547	106	66	error	error	NOUN
cjfa-41547	106	67	,	,	PUNCT
cjfa-41547	106	68	i	i	PRON
cjfa-41547	106	69	=	=	PROPN
cjfa-41547	106	70	cross	cross	VERB
cjfa-41547	106	71	sectional	sectional	ADJ
cjfa-41547	106	72	(	(	PUNCT
cjfa-41547	106	73	companies	company	NOUN
cjfa-41547	106	74	)	)	PUNCT
cjfa-41547	106	75	,	,	PUNCT
cjfa-41547	106	76	t	t	NOUN
cjfa-41547	106	77	=	=	PUNCT
cjfa-41547	106	78	time	time	NOUN
cjfa-41547	106	79	series	series	NOUN
cjfa-41547	106	80	.	.	PUNCT
cjfa-41547	107	1	a	a	DET
cjfa-41547	107	2	priori	priori	ADJ
cjfa-41547	107	3	expectations	expectation	NOUN
cjfa-41547	107	4	for	for	ADP
cjfa-41547	107	5	with	with	ADP
cjfa-41547	107	6	extant	extant	ADJ
cjfa-41547	107	7	literature	literature	NOUN
cjfa-41547	107	8	noted	note	VERB
cjfa-41547	107	9	to	to	PART
cjfa-41547	107	10	be	be	AUX
cjfa-41547	107	11	β1	β1	PROPN
cjfa-41547	107	12	>	>	X
cjfa-41547	107	13	0	0	NUM
cjfa-41547	107	14	board	board	NOUN
cjfa-41547	107	15	meeting	meeting	NOUN
cjfa-41547	107	16	and	and	CCONJ
cjfa-41547	107	17	sustainability	sustainability	NOUN
cjfa-41547	107	18	reporting	reporting	NOUN
cjfa-41547	107	19	of	of	ADP
cjfa-41547	107	20	banks	bank	NOUN
cjfa-41547	107	21	in	in	ADP
cjfa-41547	107	22	nigeria	nigeria	PROPN
cjfa-41547	107	23	5757	5757	NUM
cjfa-41547	107	24	methodologymethodology	methodologymethodology	NOUN
cjfa-41547	107	25	to	to	PART
cjfa-41547	107	26	achieve	achieve	VERB
cjfa-41547	107	27	the	the	DET
cjfa-41547	107	28	objective	objective	NOUN
cjfa-41547	107	29	of	of	ADP
cjfa-41547	107	30	the	the	DET
cjfa-41547	107	31	study	study	NOUN
cjfa-41547	107	32	,	,	PUNCT
cjfa-41547	107	33	the	the	DET
cjfa-41547	107	34	study	study	NOUN
cjfa-41547	107	35	adopted	adopt	VERB
cjfa-41547	107	36	the	the	DET
cjfa-41547	107	37	panel	panel	NOUN
cjfa-41547	107	38	research	research	NOUN
cjfa-41547	107	39	design	design	NOUN
cjfa-41547	107	40	.	.	PUNCT
cjfa-41547	108	1	the	the	DET
cjfa-41547	108	2	rationale	rationale	NOUN
cjfa-41547	108	3	for	for	ADP
cjfa-41547	108	4	this	this	PRON
cjfa-41547	108	5	was	be	AUX
cjfa-41547	108	6	because	because	SCONJ
cjfa-41547	108	7	of	of	ADP
cjfa-41547	108	8	the	the	DET
cjfa-41547	108	9	nature	nature	NOUN
cjfa-41547	108	10	of	of	ADP
cjfa-41547	108	11	the	the	DET
cjfa-41547	108	12	secondary	secondary	ADJ
cjfa-41547	108	13	data	datum	NOUN
cjfa-41547	108	14	having	have	VERB
cjfa-41547	108	15	properties	property	NOUN
cjfa-41547	108	16	of	of	ADP
cjfa-41547	108	17	times	times	PROPN
cjfa-41547	108	18	series	series	PROPN
cjfa-41547	108	19	and	and	CCONJ
cjfa-41547	108	20	cross	cross	NOUN
cjfa-41547	108	21	sections	section	NOUN
cjfa-41547	108	22	.	.	PUNCT
cjfa-41547	109	1	the	the	DET
cjfa-41547	109	2	researcher	researcher	NOUN
cjfa-41547	109	3	conveniently	conveniently	ADV
cjfa-41547	109	4	selected	select	VERB
cjfa-41547	109	5	ten	ten	NUM
cjfa-41547	109	6	(	(	PUNCT
cjfa-41547	109	7	10	10	NUM
cjfa-41547	109	8	)	)	PUNCT
cjfa-41547	109	9	of	of	ADP
cjfa-41547	109	10	the	the	DET
cjfa-41547	109	11	fifteen	fifteen	NUM
cjfa-41547	109	12	(	(	PUNCT
cjfa-41547	109	13	15	15	NUM
cjfa-41547	109	14	)	)	PUNCT
cjfa-41547	109	15	listed	list	VERB
cjfa-41547	109	16	deposit	deposit	NOUN
cjfa-41547	109	17	money	money	NOUN
cjfa-41547	109	18	banks	bank	NOUN
cjfa-41547	109	19	in	in	ADP
cjfa-41547	109	20	nigeria	nigeria	PROPN
cjfa-41547	109	21	.	.	PUNCT
cjfa-41547	110	1	the	the	DET
cjfa-41547	110	2	rationale	rationale	NOUN
cjfa-41547	110	3	for	for	ADP
cjfa-41547	110	4	this	this	PRON
cjfa-41547	110	5	was	be	AUX
cjfa-41547	110	6	the	the	DET
cjfa-41547	110	7	availability	availability	NOUN
cjfa-41547	110	8	of	of	ADP
cjfa-41547	110	9	data	datum	NOUN
cjfa-41547	110	10	.	.	PUNCT
cjfa-41547	111	1	data	datum	NOUN
cjfa-41547	111	2	for	for	ADP
cjfa-41547	111	3	the	the	DET
cjfa-41547	111	4	variables	variable	NOUN
cjfa-41547	111	5	of	of	ADP
cjfa-41547	111	6	the	the	DET
cjfa-41547	111	7	study	study	NOUN
cjfa-41547	111	8	was	be	AUX
cjfa-41547	111	9	hand	hand	NOUN
cjfa-41547	111	10	-	-	PUNCT
cjfa-41547	111	11	collected	collect	VERB
cjfa-41547	111	12	from	from	ADP
cjfa-41547	111	13	the	the	DET
cjfa-41547	111	14	annual	annual	ADJ
cjfa-41547	111	15	financial	financial	ADJ
cjfa-41547	111	16	statements	statement	NOUN
cjfa-41547	111	17	,	,	PUNCT
cjfa-41547	111	18	banks	bank	NOUN
cjfa-41547	111	19	’	'	PUNCT
cjfa-41547	111	20	websites	website	NOUN
cjfa-41547	111	21	and	and	CCONJ
cjfa-41547	111	22	stand	stand	VERB
cjfa-41547	111	23	-	-	PUNCT
cjfa-41547	111	24	alone	alone	ADV
cjfa-41547	111	25	sustainability	sustainability	NOUN
cjfa-41547	111	26	reports	report	NOUN
cjfa-41547	111	27	of	of	ADP
cjfa-41547	111	28	selected	select	VERB
cjfa-41547	111	29	listed	list	VERB
cjfa-41547	111	30	deposit	deposit	NOUN
cjfa-41547	111	31	money	money	NOUN
cjfa-41547	111	32	banks	bank	NOUN
cjfa-41547	111	33	in	in	ADP
cjfa-41547	111	34	nigeria	nigeria	PROPN
cjfa-41547	111	35	.	.	PUNCT
cjfa-41547	112	1	the	the	DET
cjfa-41547	112	2	study	study	NOUN
cjfa-41547	112	3	considered	consider	VERB
cjfa-41547	112	4	seven	seven	NUM
cjfa-41547	112	5	(	(	PUNCT
cjfa-41547	112	6	7	7	NUM
cjfa-41547	112	7	)	)	PUNCT
cjfa-41547	112	8	years	year	NOUN
cjfa-41547	112	9	from	from	ADP
cjfa-41547	112	10	2014–2020	2014–2020	NUM
cjfa-41547	112	11	.	.	PUNCT
cjfa-41547	113	1	the	the	DET
cjfa-41547	113	2	period	period	NOUN
cjfa-41547	113	3	selected	select	VERB
cjfa-41547	113	4	was	be	AUX
cjfa-41547	113	5	based	base	VERB
cjfa-41547	113	6	on	on	ADP
cjfa-41547	113	7	the	the	DET
cjfa-41547	113	8	fact	fact	NOUN
cjfa-41547	113	9	that	that	SCONJ
cjfa-41547	113	10	listed	list	VERB
cjfa-41547	113	11	deposit	deposit	NOUN
cjfa-41547	113	12	money	money	NOUN
cjfa-41547	113	13	banks	bank	NOUN
cjfa-41547	113	14	have	have	AUX
cjfa-41547	113	15	fully	fully	ADV
cjfa-41547	113	16	implemented	implement	VERB
cjfa-41547	113	17	and	and	CCONJ
cjfa-41547	113	18	disclosed	disclose	VERB
cjfa-41547	113	19	all	all	DET
cjfa-41547	113	20	reports	report	NOUN
cjfa-41547	113	21	on	on	ADP
cjfa-41547	113	22	sustainabilty	sustainabilty	NOUN
cjfa-41547	113	23	reporting	reporting	NOUN
cjfa-41547	113	24	with	with	ADP
cjfa-41547	113	25	the	the	DET
cjfa-41547	113	26	directives	directive	NOUN
cjfa-41547	113	27	of	of	ADP
cjfa-41547	113	28	the	the	DET
cjfa-41547	113	29	nigeria	nigeria	PROPN
cjfa-41547	113	30	stock	stock	PROPN
cjfa-41547	113	31	exchange	exchange	PROPN
cjfa-41547	113	32	(	(	PUNCT
cjfa-41547	113	33	ozordi	ozordi	NOUN
cjfa-41547	113	34	,	,	PUNCT
cjfa-41547	113	35	eluyela	eluyela	NOUN
cjfa-41547	113	36	,	,	PUNCT
cjfa-41547	113	37	uwuigbe	uwuigbe	NOUN
cjfa-41547	113	38	,	,	PUNCT
cjfa-41547	113	39	uwuigbe	uwuigbe	NOUN
cjfa-41547	113	40	&	&	CCONJ
cjfa-41547	113	41	nwaze	nwaze	NOUN
cjfa-41547	113	42	,	,	PUNCT
cjfa-41547	113	43	2020	2020	NUM
cjfa-41547	113	44	;	;	PUNCT
cjfa-41547	113	45	umukoro	umukoro	PROPN
cjfa-41547	113	46	et	et	PROPN
cjfa-41547	113	47	al	al	PROPN
cjfa-41547	113	48	.	.	PROPN
cjfa-41547	113	49	,	,	PUNCT
cjfa-41547	113	50	2019	2019	NUM
cjfa-41547	113	51	)	)	PUNCT
cjfa-41547	113	52	.	.	PUNCT
cjfa-41547	114	1	descriptive	descriptive	ADJ
cjfa-41547	114	2	and	and	CCONJ
cjfa-41547	114	3	inferential	inferential	ADJ
cjfa-41547	114	4	statistics	statistic	NOUN
cjfa-41547	114	5	were	be	AUX
cjfa-41547	114	6	used	use	VERB
cjfa-41547	114	7	to	to	PART
cjfa-41547	114	8	analyse	analyse	VERB
cjfa-41547	114	9	data	datum	NOUN
cjfa-41547	114	10	.	.	PUNCT
cjfa-41547	115	1	the	the	DET
cjfa-41547	115	2	panel	panel	NOUN
cjfa-41547	115	3	least	least	ADJ
cjfa-41547	115	4	squares	square	NOUN
cjfa-41547	115	5	was	be	AUX
cjfa-41547	115	6	used	use	VERB
cjfa-41547	115	7	to	to	PART
cjfa-41547	115	8	test	test	VERB
cjfa-41547	115	9	hypotheses	hypothesis	NOUN
cjfa-41547	115	10	stated	state	VERB
cjfa-41547	115	11	.	.	PUNCT
cjfa-41547	116	1	the	the	DET
cjfa-41547	116	2	rationale	rationale	NOUN
cjfa-41547	116	3	for	for	ADP
cjfa-41547	116	4	this	this	PRON
cjfa-41547	116	5	was	be	AUX
cjfa-41547	116	6	because	because	SCONJ
cjfa-41547	116	7	the	the	DET
cjfa-41547	116	8	data	datum	NOUN
cjfa-41547	116	9	include	include	VERB
cjfa-41547	116	10	properties	property	NOUN
cjfa-41547	116	11	of	of	ADP
cjfa-41547	116	12	time	time	NOUN
cjfa-41547	116	13	-	-	PUNCT
cjfa-41547	116	14	series	series	NOUN
cjfa-41547	116	15	and	and	CCONJ
cjfa-41547	116	16	cross	cross	ADJ
cjfa-41547	116	17	-	-	ADJ
cjfa-41547	116	18	sectional	sectional	ADJ
cjfa-41547	116	19	data	datum	NOUN
cjfa-41547	116	20	(	(	PUNCT
cjfa-41547	116	21	aifuwa	aifuwa	PROPN
cjfa-41547	116	22	&	&	CCONJ
cjfa-41547	116	23	okojie	okojie	ADV
cjfa-41547	116	24	,	,	PUNCT
cjfa-41547	116	25	2015	2015	NUM
cjfa-41547	116	26	;	;	PUNCT
cjfa-41547	116	27	studenmund	studenmund	NOUN
cjfa-41547	116	28	,	,	PUNCT
cjfa-41547	116	29	2014	2014	NUM
cjfa-41547	116	30	)	)	PUNCT
cjfa-41547	116	31	.	.	PUNCT
cjfa-41547	117	1	furthermore	furthermore	ADV
cjfa-41547	117	2	,	,	PUNCT
cjfa-41547	117	3	we	we	PRON
cjfa-41547	117	4	employed	employ	VERB
cjfa-41547	117	5	logistic	logistic	ADJ
cjfa-41547	117	6	analysis	analysis	NOUN
cjfa-41547	117	7	for	for	ADP
cjfa-41547	117	8	the	the	DET
cjfa-41547	117	9	robustness	robustness	NOUN
cjfa-41547	117	10	check	check	NOUN
cjfa-41547	117	11	.	.	PUNCT
cjfa-41547	118	1	development	development	NOUN
cjfa-41547	118	2	of	of	ADP
cjfa-41547	118	3	sustainability	sustainability	NOUN
cjfa-41547	118	4	disclosure	disclosure	NOUN
cjfa-41547	118	5	index	index	NOUN
cjfa-41547	118	6	(	(	PUNCT
cjfa-41547	118	7	sdi)development	sdi)development	PROPN
cjfa-41547	118	8	of	of	ADP
cjfa-41547	118	9	sustainability	sustainability	NOUN
cjfa-41547	118	10	disclosure	disclosure	NOUN
cjfa-41547	118	11	index	index	NOUN
cjfa-41547	118	12	(	(	PUNCT
cjfa-41547	118	13	sdi	sdi	PROPN
cjfa-41547	118	14	)	)	PUNCT
cjfa-41547	118	15	in	in	ADP
cjfa-41547	118	16	developing	develop	VERB
cjfa-41547	118	17	the	the	DET
cjfa-41547	118	18	sustainability	sustainability	NOUN
cjfa-41547	118	19	reporting	reporting	NOUN
cjfa-41547	118	20	index	index	NOUN
cjfa-41547	118	21	,	,	PUNCT
cjfa-41547	118	22	we	we	PRON
cjfa-41547	118	23	used	use	VERB
cjfa-41547	118	24	the	the	DET
cjfa-41547	118	25	g4	g4	NOUN
cjfa-41547	118	26	sector	sector	NOUN
cjfa-41547	118	27	-	-	PUNCT
cjfa-41547	118	28	specific	specific	ADJ
cjfa-41547	118	29	disclosures	disclosure	NOUN
cjfa-41547	118	30	of	of	ADP
cjfa-41547	118	31	the	the	DET
cjfa-41547	118	32	global	global	ADJ
cjfa-41547	118	33	reporting	reporting	NOUN
cjfa-41547	118	34	initiative	initiative	NOUN
cjfa-41547	118	35	(	(	PUNCT
cjfa-41547	118	36	gri	gri	PROPN
cjfa-41547	118	37	)	)	PUNCT
cjfa-41547	118	38	.	.	PUNCT
cjfa-41547	119	1	the	the	DET
cjfa-41547	119	2	rationale	rationale	NOUN
cjfa-41547	119	3	for	for	ADP
cjfa-41547	119	4	this	this	PRON
cjfa-41547	119	5	is	be	AUX
cjfa-41547	119	6	that	that	SCONJ
cjfa-41547	119	7	the	the	DET
cjfa-41547	119	8	general	general	ADJ
cjfa-41547	119	9	framework	framework	NOUN
cjfa-41547	119	10	focusing	focus	VERB
cjfa-41547	119	11	on	on	ADP
cjfa-41547	119	12	the	the	DET
cjfa-41547	119	13	economic	economic	ADJ
cjfa-41547	119	14	,	,	PUNCT
cjfa-41547	119	15	environmental	environmental	ADJ
cjfa-41547	119	16	,	,	PUNCT
cjfa-41547	119	17	and	and	CCONJ
cjfa-41547	119	18	social	social	ADJ
cjfa-41547	119	19	indicators	indicator	NOUN
cjfa-41547	119	20	addresses	address	VERB
cjfa-41547	119	21	specific	specific	ADJ
cjfa-41547	119	22	industry	industry	NOUN
cjfa-41547	119	23	needs	need	NOUN
cjfa-41547	119	24	(	(	PUNCT
cjfa-41547	119	25	ozordi	ozordi	NOUN
cjfa-41547	119	26	et	et	NOUN
cjfa-41547	119	27	al	al	PROPN
cjfa-41547	119	28	.	.	PROPN
cjfa-41547	119	29	,	,	PUNCT
cjfa-41547	119	30	2020	2020	NUM
cjfa-41547	119	31	;	;	PUNCT
cjfa-41547	119	32	musa	musa	PROPN
cjfa-41547	119	33	et	et	PROPN
cjfa-41547	119	34	al	al	PROPN
cjfa-41547	119	35	.	.	PROPN
cjfa-41547	119	36	,	,	PUNCT
cjfa-41547	119	37	2021	2021	NUM
cjfa-41547	119	38	)	)	PUNCT
cjfa-41547	119	39	.	.	PUNCT
cjfa-41547	120	1	therefore	therefore	ADV
cjfa-41547	120	2	,	,	PUNCT
cjfa-41547	120	3	based	base	VERB
cjfa-41547	120	4	on	on	ADP
cjfa-41547	120	5	the	the	DET
cjfa-41547	120	6	content	content	NOUN
cjfa-41547	120	7	analysis	analysis	NOUN
cjfa-41547	120	8	,	,	PUNCT
cjfa-41547	120	9	we	we	PRON
cjfa-41547	120	10	developed	develop	VERB
cjfa-41547	120	11	an	an	DET
cjfa-41547	120	12	unweighted	unweighted	ADJ
cjfa-41547	120	13	sustainability	sustainability	NOUN
cjfa-41547	120	14	disclosure	disclosure	NOUN
cjfa-41547	120	15	index	index	NOUN
cjfa-41547	120	16	for	for	ADP
cjfa-41547	120	17	the	the	DET
cjfa-41547	120	18	economic	economic	ADJ
cjfa-41547	120	19	,	,	PUNCT
cjfa-41547	120	20	environmental	environmental	ADJ
cjfa-41547	120	21	,	,	PUNCT
cjfa-41547	120	22	and	and	CCONJ
cjfa-41547	120	23	social	social	ADJ
cjfa-41547	120	24	performance	performance	NOUN
cjfa-41547	120	25	of	of	ADP
cjfa-41547	120	26	the	the	DET
cjfa-41547	120	27	sampled	sample	VERB
cjfa-41547	120	28	firms	firm	NOUN
cjfa-41547	120	29	.	.	PUNCT
cjfa-41547	121	1	for	for	ADP
cjfa-41547	121	2	instance	instance	NOUN
cjfa-41547	121	3	,	,	PUNCT
cjfa-41547	121	4	where	where	SCONJ
cjfa-41547	121	5	the	the	DET
cjfa-41547	121	6	sampled	sample	VERB
cjfa-41547	121	7	firm	firm	NOUN
cjfa-41547	121	8	fully	fully	ADV
cjfa-41547	121	9	discloses	disclose	VERB
cjfa-41547	121	10	economic	economic	ADJ
cjfa-41547	121	11	,	,	PUNCT
cjfa-41547	121	12	environmental	environmental	ADJ
cjfa-41547	121	13	,	,	PUNCT
cjfa-41547	121	14	and	and	CCONJ
cjfa-41547	121	15	social	social	ADJ
cjfa-41547	121	16	information	information	NOUN
cjfa-41547	121	17	,	,	PUNCT
cjfa-41547	121	18	they	they	PRON
cjfa-41547	121	19	will	will	AUX
cjfa-41547	121	20	be	be	AUX
cjfa-41547	121	21	scored	score	VERB
cjfa-41547	121	22	1	1	NUM
cjfa-41547	121	23	otherwise	otherwise	ADV
cjfa-41547	121	24	0	0	NUM
cjfa-41547	122	1	for	for	ADP
cjfa-41547	122	2	partial	partial	ADJ
cjfa-41547	122	3	or	or	CCONJ
cjfa-41547	122	4	non	non	ADJ
cjfa-41547	122	5	-	-	NOUN
cjfa-41547	122	6	disclosure	disclosure	NOUN
cjfa-41547	122	7	.	.	PUNCT
cjfa-41547	123	1	stated	state	VERB
cjfa-41547	123	2	.	.	PUNCT
cjfa-41547	124	1	the	the	DET
cjfa-41547	124	2	rationale	rationale	NOUN
cjfa-41547	124	3	for	for	ADP
cjfa-41547	124	4	this	this	PRON
cjfa-41547	124	5	was	be	AUX
cjfa-41547	124	6	because	because	SCONJ
cjfa-41547	124	7	the	the	DET
cjfa-41547	124	8	data	datum	NOUN
cjfa-41547	124	9	include	include	VERB
cjfa-41547	124	10	properties	property	NOUN
cjfa-41547	124	11	of	of	ADP
cjfa-41547	124	12	time	time	NOUN
cjfa-41547	124	13	-	-	PUNCT
cjfa-41547	124	14	series	series	NOUN
cjfa-41547	124	15	and	and	CCONJ
cjfa-41547	124	16	crosssectional	crosssectional	ADJ
cjfa-41547	124	17	data	datum	NOUN
cjfa-41547	124	18	(	(	PUNCT
cjfa-41547	124	19	aifuwa	aifuwa	PROPN
cjfa-41547	124	20	&	&	CCONJ
cjfa-41547	124	21	okojie	okojie	ADV
cjfa-41547	124	22	,	,	PUNCT
cjfa-41547	124	23	2015	2015	NUM
cjfa-41547	124	24	;	;	PUNCT
cjfa-41547	124	25	studenmund	studenmund	NOUN
cjfa-41547	124	26	,	,	PUNCT
cjfa-41547	124	27	2014	2014	NUM
cjfa-41547	124	28	)	)	PUNCT
cjfa-41547	124	29	.	.	PUNCT
cjfa-41547	125	1	furthermore	furthermore	ADV
cjfa-41547	125	2	,	,	PUNCT
cjfa-41547	125	3	we	we	PRON
cjfa-41547	125	4	employed	employ	VERB
cjfa-41547	125	5	logistic	logistic	ADJ
cjfa-41547	125	6	analysis	analysis	NOUN
cjfa-41547	125	7	for	for	ADP
cjfa-41547	125	8	the	the	DET
cjfa-41547	125	9	robustness	robustness	NOUN
cjfa-41547	125	10	check	check	NOUN
cjfa-41547	125	11	.	.	PUNCT
cjfa-41547	126	1	development	development	NOUN
cjfa-41547	126	2	of	of	ADP
cjfa-41547	126	3	sustainability	sustainability	NOUN
cjfa-41547	126	4	disclosure	disclosure	NOUN
cjfa-41547	126	5	index	index	NOUN
cjfa-41547	126	6	(	(	PUNCT
cjfa-41547	126	7	sdi	sdi	PROPN
cjfa-41547	126	8	)	)	PUNCT
cjfa-41547	126	9	in	in	ADP
cjfa-41547	126	10	developing	develop	VERB
cjfa-41547	126	11	the	the	DET
cjfa-41547	126	12	sustainability	sustainability	NOUN
cjfa-41547	126	13	reporting	reporting	NOUN
cjfa-41547	126	14	index	index	NOUN
cjfa-41547	126	15	,	,	PUNCT
cjfa-41547	126	16	we	we	PRON
cjfa-41547	126	17	used	use	VERB
cjfa-41547	126	18	the	the	DET
cjfa-41547	126	19	g4	g4	NOUN
cjfa-41547	126	20	sector	sector	NOUN
cjfa-41547	126	21	-	-	PUNCT
cjfa-41547	126	22	specific	specific	ADJ
cjfa-41547	126	23	disclosures	disclosure	NOUN
cjfa-41547	126	24	of	of	ADP
cjfa-41547	126	25	the	the	DET
cjfa-41547	126	26	global	global	ADJ
cjfa-41547	126	27	reporting	reporting	NOUN
cjfa-41547	126	28	initiative	initiative	NOUN
cjfa-41547	126	29	(	(	PUNCT
cjfa-41547	126	30	gri	gri	PROPN
cjfa-41547	126	31	)	)	PUNCT
cjfa-41547	126	32	.	.	PUNCT
cjfa-41547	127	1	the	the	DET
cjfa-41547	127	2	rationale	rationale	NOUN
cjfa-41547	127	3	for	for	ADP
cjfa-41547	127	4	this	this	PRON
cjfa-41547	127	5	is	be	AUX
cjfa-41547	127	6	that	that	SCONJ
cjfa-41547	127	7	the	the	DET
cjfa-41547	127	8	general	general	ADJ
cjfa-41547	127	9	framework	framework	NOUN
cjfa-41547	127	10	focusing	focus	VERB
cjfa-41547	127	11	on	on	ADP
cjfa-41547	127	12	the	the	DET
cjfa-41547	127	13	economic	economic	ADJ
cjfa-41547	127	14	,	,	PUNCT
cjfa-41547	127	15	environmental	environmental	ADJ
cjfa-41547	127	16	,	,	PUNCT
cjfa-41547	127	17	and	and	CCONJ
cjfa-41547	127	18	social	social	ADJ
cjfa-41547	127	19	indicators	indicator	NOUN
cjfa-41547	127	20	addresses	address	VERB
cjfa-41547	127	21	specific	specific	ADJ
cjfa-41547	127	22	industry	industry	NOUN
cjfa-41547	127	23	needs	need	NOUN
cjfa-41547	127	24	(	(	PUNCT
cjfa-41547	127	25	ozordi	ozordi	NOUN
cjfa-41547	127	26	et	et	NOUN
cjfa-41547	127	27	al	al	PROPN
cjfa-41547	127	28	.	.	PROPN
cjfa-41547	127	29	,	,	PUNCT
cjfa-41547	127	30	2020	2020	NUM
cjfa-41547	127	31	;	;	PUNCT
cjfa-41547	127	32	musa	musa	PROPN
cjfa-41547	127	33	et	et	PROPN
cjfa-41547	127	34	al	al	PROPN
cjfa-41547	127	35	.	.	PROPN
cjfa-41547	127	36	,	,	PUNCT
cjfa-41547	127	37	2021	2021	NUM
cjfa-41547	127	38	)	)	PUNCT
cjfa-41547	127	39	.	.	PUNCT
cjfa-41547	128	1	therefore	therefore	ADV
cjfa-41547	128	2	,	,	PUNCT
cjfa-41547	128	3	based	base	VERB
cjfa-41547	128	4	on	on	ADP
cjfa-41547	128	5	the	the	DET
cjfa-41547	128	6	content	content	NOUN
cjfa-41547	128	7	analysis	analysis	NOUN
cjfa-41547	128	8	,	,	PUNCT
cjfa-41547	128	9	we	we	PRON
cjfa-41547	128	10	developed	develop	VERB
cjfa-41547	128	11	an	an	DET
cjfa-41547	128	12	unweighted	unweighted	ADJ
cjfa-41547	128	13	sustainability	sustainability	NOUN
cjfa-41547	128	14	disclosure	disclosure	NOUN
cjfa-41547	128	15	index	index	NOUN
cjfa-41547	128	16	for	for	ADP
cjfa-41547	128	17	the	the	DET
cjfa-41547	128	18	economic	economic	ADJ
cjfa-41547	128	19	,	,	PUNCT
cjfa-41547	128	20	environmental	environmental	ADJ
cjfa-41547	128	21	,	,	PUNCT
cjfa-41547	128	22	and	and	CCONJ
cjfa-41547	128	23	social	social	ADJ
cjfa-41547	128	24	performance	performance	NOUN
cjfa-41547	128	25	of	of	ADP
cjfa-41547	128	26	the	the	DET
cjfa-41547	128	27	sampled	sample	VERB
cjfa-41547	128	28	firms	firm	NOUN
cjfa-41547	128	29	.	.	PUNCT
cjfa-41547	129	1	for	for	ADP
cjfa-41547	129	2	instance	instance	NOUN
cjfa-41547	129	3	,	,	PUNCT
cjfa-41547	129	4	where	where	SCONJ
cjfa-41547	129	5	the	the	DET
cjfa-41547	129	6	sampled	sample	VERB
cjfa-41547	129	7	firm	firm	NOUN
cjfa-41547	129	8	fully	fully	ADV
cjfa-41547	129	9	discloses	disclose	VERB
cjfa-41547	129	10	economic	economic	ADJ
cjfa-41547	129	11	,	,	PUNCT
cjfa-41547	129	12	environmental	environmental	ADJ
cjfa-41547	129	13	,	,	PUNCT
cjfa-41547	129	14	and	and	CCONJ
cjfa-41547	129	15	social	social	ADJ
cjfa-41547	129	16	information	information	NOUN
cjfa-41547	129	17	,	,	PUNCT
cjfa-41547	129	18	they	they	PRON
cjfa-41547	129	19	will	will	AUX
cjfa-41547	129	20	be	be	AUX
cjfa-41547	129	21	scored	score	VERB
cjfa-41547	129	22	1	1	NUM
cjfa-41547	129	23	otherwise	otherwise	ADV
cjfa-41547	129	24	0	0	NUM
cjfa-41547	130	1	for	for	ADP
cjfa-41547	130	2	partial	partial	ADJ
cjfa-41547	130	3	or	or	CCONJ
cjfa-41547	130	4	non	non	ADJ
cjfa-41547	130	5	-	-	NOUN
cjfa-41547	130	6	disclosure	disclosure	NOUN
cjfa-41547	130	7	.	.	PUNCT
cjfa-41547	131	1	therefore	therefore	ADV
cjfa-41547	131	2	,	,	PUNCT
cjfa-41547	131	3	where	where	SCONJ
cjfa-41547	131	4	;	;	PUNCT
cjfa-41547	131	5	sbr	sbr	NOUN
cjfa-41547	131	6	=	=	SYM
cjfa-41547	131	7	sustainability	sustainability	NOUN
cjfa-41547	131	8	reporting	report	VERB
cjfa-41547	131	9	td	td	NOUN
cjfa-41547	131	10	=	=	PUNCT
cjfa-41547	131	11	total	total	ADJ
cjfa-41547	131	12	disclosure	disclosure	NOUN
cjfa-41547	131	13	(	(	PUNCT
cjfa-41547	131	14	n1	n1	NOUN
cjfa-41547	131	15	+	+	CCONJ
cjfa-41547	131	16	n2	n2	ADJ
cjfa-41547	131	17	+	+	CCONJ
cjfa-41547	131	18	n3	n3	ADJ
cjfa-41547	131	19	)	)	PUNCT
cjfa-41547	131	20	n1	n1	NOUN
cjfa-41547	131	21	=	=	PUNCT
cjfa-41547	131	22	for	for	ADP
cjfa-41547	131	23	the	the	DET
cjfa-41547	131	24	economic	economic	ADJ
cjfa-41547	131	25	indicator	indicator	NOUN
cjfa-41547	131	26	i	i	PROPN
cjfa-41547	131	27	n2	n2	NOUN
cjfa-41547	131	28	=	=	PUNCT
cjfa-41547	131	29	for	for	ADP
cjfa-41547	131	30	the	the	DET
cjfa-41547	131	31	environmental	environmental	ADJ
cjfa-41547	131	32	indicator	indicator	NOUN
cjfa-41547	131	33	i	i	PROPN
cjfa-41547	131	34	n3	n3	NOUN
cjfa-41547	131	35	=	=	PROPN
cjfa-41547	131	36	for	for	ADP
cjfa-41547	131	37	the	the	DET
cjfa-41547	131	38	social	social	ADJ
cjfa-41547	131	39	indicator	indicator	NOUN
cjfa-41547	131	40	i	i	PRON
cjfa-41547	131	41	m	m	VERB
cjfa-41547	131	42	=	=	VERB
cjfa-41547	131	43	maximum	maximum	ADJ
cjfa-41547	131	44	possible	possible	ADJ
cjfa-41547	131	45	score	score	NOUN
cjfa-41547	131	46	of	of	ADP
cjfa-41547	131	47	158	158	NUM
cjfa-41547	131	48	the	the	DET
cjfa-41547	131	49	researcher	researcher	NOUN
cjfa-41547	131	50	obtained	obtain	VERB
cjfa-41547	131	51	information	information	NOUN
cjfa-41547	131	52	regarding	regard	VERB
cjfa-41547	131	53	the	the	DET
cjfa-41547	131	54	board	board	NOUN
cjfa-41547	131	55	meeting	meeting	NOUN
cjfa-41547	131	56	from	from	ADP
cjfa-41547	131	57	the	the	DET
cjfa-41547	131	58	annual	annual	ADJ
cjfa-41547	131	59	reports	report	NOUN
cjfa-41547	131	60	of	of	ADP
cjfa-41547	131	61	listed	list	VERB
cjfa-41547	131	62	deposit	deposit	NOUN
cjfa-41547	131	63	money	money	NOUN
cjfa-41547	131	64	banks	bank	NOUN
cjfa-41547	131	65	and	and	CCONJ
cjfa-41547	131	66	circulars	circular	NOUN
cjfa-41547	131	67	for	for	ADP
cjfa-41547	131	68	the	the	DET
cjfa-41547	131	69	nigeria	nigeria	PROPN
cjfa-41547	131	70	exchange	exchange	PROPN
cjfa-41547	131	71	group	group	NOUN
cjfa-41547	131	72	.	.	PUNCT
cjfa-41547	132	1	where	where	SCONJ
cjfa-41547	132	2	:	:	PUNCT
cjfa-41547	133	1	sbr	sbr	NOUN
cjfa-41547	133	2	=	=	SYM
cjfa-41547	133	3	sustainability	sustainability	NOUN
cjfa-41547	133	4	reporting	report	VERB
cjfa-41547	133	5	td	td	NOUN
cjfa-41547	133	6	=	=	PUNCT
cjfa-41547	133	7	total	total	ADJ
cjfa-41547	133	8	disclosure	disclosure	NOUN
cjfa-41547	133	9	(	(	PUNCT
cjfa-41547	133	10	n1	n1	NOUN
cjfa-41547	133	11	+	+	CCONJ
cjfa-41547	133	12	n2	n2	ADJ
cjfa-41547	133	13	+	+	CCONJ
cjfa-41547	133	14	n3	n3	ADJ
cjfa-41547	133	15	)	)	PUNCT
cjfa-41547	133	16	nusirat	nusirat	NOUN
cjfa-41547	133	17	ojuolape	ojuolape	NOUN
cjfa-41547	133	18	gold	gold	NOUN
cjfa-41547	133	19	,	,	PUNCT
cjfa-41547	133	20	hope	hope	NOUN
cjfa-41547	133	21	osayantin	osayantin	NOUN
cjfa-41547	133	22	aifuwa5858	aifuwa5858	NOUN
cjfa-41547	133	23	n1	n1	NOUN
cjfa-41547	133	24	=	=	PUNCT
cjfa-41547	133	25	for	for	ADP
cjfa-41547	133	26	the	the	DET
cjfa-41547	133	27	economic	economic	ADJ
cjfa-41547	133	28	indicator	indicator	NOUN
cjfa-41547	133	29	i	i	PROPN
cjfa-41547	133	30	n2	n2	NOUN
cjfa-41547	133	31	=	=	PUNCT
cjfa-41547	133	32	for	for	ADP
cjfa-41547	133	33	the	the	DET
cjfa-41547	133	34	environmental	environmental	ADJ
cjfa-41547	133	35	indicator	indicator	NOUN
cjfa-41547	133	36	i	i	PROPN
cjfa-41547	133	37	n3	n3	NOUN
cjfa-41547	133	38	=	=	PROPN
cjfa-41547	133	39	for	for	ADP
cjfa-41547	133	40	the	the	DET
cjfa-41547	133	41	social	social	ADJ
cjfa-41547	133	42	indicator	indicator	NOUN
cjfa-41547	133	43	i	i	PRON
cjfa-41547	133	44	m	m	VERB
cjfa-41547	133	45	=	=	VERB
cjfa-41547	133	46	maximum	maximum	ADJ
cjfa-41547	133	47	possible	possible	ADJ
cjfa-41547	133	48	score	score	NOUN
cjfa-41547	133	49	of	of	ADP
cjfa-41547	133	50	158	158	NUM
cjfa-41547	133	51	the	the	DET
cjfa-41547	133	52	researcher	researcher	NOUN
cjfa-41547	133	53	obtained	obtain	VERB
cjfa-41547	133	54	information	information	NOUN
cjfa-41547	133	55	regarding	regard	VERB
cjfa-41547	133	56	the	the	DET
cjfa-41547	133	57	board	board	NOUN
cjfa-41547	133	58	meeting	meeting	NOUN
cjfa-41547	133	59	from	from	ADP
cjfa-41547	133	60	the	the	DET
cjfa-41547	133	61	annual	annual	ADJ
cjfa-41547	133	62	reports	report	NOUN
cjfa-41547	133	63	of	of	ADP
cjfa-41547	133	64	listed	list	VERB
cjfa-41547	133	65	deposit	deposit	NOUN
cjfa-41547	133	66	money	money	NOUN
cjfa-41547	133	67	banks	bank	NOUN
cjfa-41547	133	68	and	and	CCONJ
cjfa-41547	133	69	circulars	circular	NOUN
cjfa-41547	133	70	for	for	ADP
cjfa-41547	133	71	the	the	DET
cjfa-41547	133	72	nigeria	nigeria	PROPN
cjfa-41547	133	73	exchange	exchange	PROPN
cjfa-41547	133	74	group	group	NOUN
cjfa-41547	133	75	.	.	PUNCT
cjfa-41547	134	1	table	table	NOUN
cjfa-41547	134	2	1	1	NUM
cjfa-41547	134	3	.	.	PUNCT
cjfa-41547	134	4	measure	measure	NOUN
cjfa-41547	134	5	of	of	ADP
cjfa-41547	134	6	variables	variable	NOUN
cjfa-41547	134	7	variable	variable	ADJ
cjfa-41547	134	8	measurement	measurement	NOUN
cjfa-41547	134	9	supporting	support	VERB
cjfa-41547	134	10	scholars	scholar	NOUN
cjfa-41547	134	11	dependent	dependent	ADJ
cjfa-41547	134	12	variable	variable	ADJ
cjfa-41547	134	13	sustainability	sustainability	NOUN
cjfa-41547	134	14	reporting	reporting	NOUN
cjfa-41547	134	15	(	(	PUNCT
cjfa-41547	134	16	srd	srd	NOUN
cjfa-41547	134	17	)	)	PUNCT
cjfa-41547	134	18	gri	gri	NOUN
cjfa-41547	134	19	g4	g4	NOUN
cjfa-41547	134	20	framework	framework	NOUN
cjfa-41547	134	21	on	on	ADP
cjfa-41547	134	22	economic	economic	ADJ
cjfa-41547	134	23	,	,	PUNCT
cjfa-41547	134	24	social	social	ADJ
cjfa-41547	134	25	,	,	PUNCT
cjfa-41547	134	26	and	and	CCONJ
cjfa-41547	134	27	environmental	environmental	ADJ
cjfa-41547	134	28	sustainability	sustainability	NOUN
cjfa-41547	134	29	disclosure	disclosure	NOUN
cjfa-41547	134	30	as	as	SCONJ
cjfa-41547	134	31	stated	state	VERB
cjfa-41547	134	32	above	above	ADV
cjfa-41547	134	33	.	.	PUNCT
cjfa-41547	135	1	iyafekhe	iyafekhe	PROPN
cjfa-41547	135	2	et	et	PROPN
cjfa-41547	135	3	al	al	PROPN
cjfa-41547	135	4	.	.	PROPN
cjfa-41547	136	1	(	(	PUNCT
cjfa-41547	136	2	2020a	2020a	NOUN
cjfa-41547	136	3	)	)	PUNCT
cjfa-41547	136	4	independent	independent	ADJ
cjfa-41547	136	5	variable	variable	PROPN
cjfa-41547	136	6	board	board	NOUN
cjfa-41547	136	7	meeting	meeting	NOUN
cjfa-41547	136	8	(	(	PUNCT
cjfa-41547	136	9	bm	bm	PROPN
cjfa-41547	136	10	)	)	PUNCT
cjfa-41547	136	11	total	total	ADJ
cjfa-41547	136	12	number	number	NOUN
cjfa-41547	136	13	of	of	ADP
cjfa-41547	136	14	meetings	meeting	NOUN
cjfa-41547	136	15	held	hold	VERB
cjfa-41547	136	16	by	by	ADP
cjfa-41547	136	17	the	the	DET
cjfa-41547	136	18	corporate	corporate	ADJ
cjfa-41547	136	19	board	board	NOUN
cjfa-41547	136	20	.	.	PUNCT
cjfa-41547	137	1	iyafekhe	iyafekhe	PROPN
cjfa-41547	137	2	et	et	PROPN
cjfa-41547	137	3	al	al	PROPN
cjfa-41547	137	4	.	.	PROPN
cjfa-41547	138	1	(	(	PUNCT
cjfa-41547	138	2	2020b	2020b	NUM
cjfa-41547	138	3	)	)	PUNCT
cjfa-41547	138	4	control	control	NOUN
cjfa-41547	138	5	variable	variable	PROPN
cjfa-41547	138	6	board	board	PROPN
cjfa-41547	138	7	independence	independence	NOUN
cjfa-41547	138	8	(	(	PUNCT
cjfa-41547	138	9	bin	bin	NOUN
cjfa-41547	138	10	)	)	PUNCT
cjfa-41547	138	11	the	the	DET
cjfa-41547	138	12	number	number	NOUN
cjfa-41547	138	13	of	of	ADP
cjfa-41547	138	14	non	non	ADJ
cjfa-41547	138	15	-	-	ADJ
cjfa-41547	138	16	executive	executive	ADJ
cjfa-41547	138	17	directors	director	NOUN
cjfa-41547	138	18	on	on	ADP
cjfa-41547	138	19	the	the	DET
cjfa-41547	138	20	board	board	NOUN
cjfa-41547	138	21	divided	divide	VERB
cjfa-41547	138	22	by	by	ADP
cjfa-41547	138	23	the	the	DET
cjfa-41547	138	24	total	total	ADJ
cjfa-41547	138	25	number	number	NOUN
cjfa-41547	138	26	of	of	ADP
cjfa-41547	138	27	directors	director	NOUN
cjfa-41547	138	28	sitting	sit	VERB
cjfa-41547	138	29	on	on	ADP
cjfa-41547	138	30	the	the	DET
cjfa-41547	138	31	board	board	NOUN
cjfa-41547	138	32	aifuwa	aifuwa	PROPN
cjfa-41547	138	33	&	&	CCONJ
cjfa-41547	138	34	embele	embele	PROPN
cjfa-41547	138	35	(	(	PUNCT
cjfa-41547	138	36	2019	2019	NUM
cjfa-41547	138	37	)	)	PUNCT
cjfa-41547	138	38	;	;	PUNCT
cjfa-41547	138	39	saidu	saidu	PROPN
cjfa-41547	138	40	&	&	CCONJ
cjfa-41547	138	41	aifuwa	aifuwa	PROPN
cjfa-41547	138	42	(	(	PUNCT
cjfa-41547	138	43	2020	2020	NUM
cjfa-41547	138	44	)	)	PUNCT
cjfa-41547	138	45	board	board	NOUN
cjfa-41547	138	46	size	size	NOUN
cjfa-41547	138	47	(	(	PUNCT
cjfa-41547	138	48	bs	bs	NOUN
cjfa-41547	138	49	)	)	PUNCT
cjfa-41547	138	50	the	the	DET
cjfa-41547	138	51	total	total	ADJ
cjfa-41547	138	52	number	number	NOUN
cjfa-41547	138	53	of	of	ADP
cjfa-41547	138	54	directors	director	NOUN
cjfa-41547	138	55	sitting	sit	VERB
cjfa-41547	138	56	on	on	ADP
cjfa-41547	138	57	the	the	DET
cjfa-41547	138	58	board	board	NOUN
cjfa-41547	138	59	.	.	PUNCT
cjfa-41547	139	1	adeniyi	adeniyi	PROPN
cjfa-41547	139	2	&	&	CCONJ
cjfa-41547	139	3	fadipe	fadipe	PROPN
cjfa-41547	139	4	(	(	PUNCT
cjfa-41547	139	5	2018	2018	NUM
cjfa-41547	139	6	)	)	PUNCT
cjfa-41547	139	7	board	board	NOUN
cjfa-41547	139	8	members	member	NOUN
cjfa-41547	139	9	education	education	NOUN
cjfa-41547	139	10	level	level	NOUN
cjfa-41547	139	11	(	(	PUNCT
cjfa-41547	139	12	bel	bel	NOUN
cjfa-41547	139	13	)	)	PUNCT
cjfa-41547	139	14	total	total	ADJ
cjfa-41547	139	15	numbers	number	NOUN
cjfa-41547	139	16	of	of	ADP
cjfa-41547	139	17	the	the	DET
cjfa-41547	139	18	board	board	NOUN
cjfa-41547	139	19	members	member	NOUN
cjfa-41547	139	20	with	with	ADP
cjfa-41547	139	21	postgraduate	postgraduate	NOUN
cjfa-41547	139	22	degree	degree	NOUN
cjfa-41547	139	23	divided	divide	VERB
cjfa-41547	139	24	by	by	ADP
cjfa-41547	139	25	the	the	DET
cjfa-41547	139	26	total	total	ADJ
cjfa-41547	139	27	number	number	NOUN
cjfa-41547	139	28	of	of	ADP
cjfa-41547	139	29	directors	director	NOUN
cjfa-41547	139	30	.	.	PUNCT
cjfa-41547	140	1	musa	musa	PROPN
cjfa-41547	140	2	et	et	PROPN
cjfa-41547	140	3	al	al	PROPN
cjfa-41547	140	4	.	.	PROPN
cjfa-41547	141	1	(	(	PUNCT
cjfa-41547	141	2	2020	2020	NUM
cjfa-41547	141	3	)	)	PUNCT
cjfa-41547	141	4	profitability	profitability	NOUN
cjfa-41547	141	5	(	(	PUNCT
cjfa-41547	141	6	prf	prf	PROPN
cjfa-41547	141	7	)	)	PUNCT
cjfa-41547	141	8	measured	measure	VERB
cjfa-41547	141	9	by	by	ADP
cjfa-41547	141	10	return	return	NOUN
cjfa-41547	141	11	on	on	ADP
cjfa-41547	141	12	assets	asset	NOUN
cjfa-41547	141	13	(	(	PUNCT
cjfa-41547	141	14	roa	roa	NOUN
cjfa-41547	141	15	)	)	PUNCT
cjfa-41547	141	16	i.e.	i.e.	X
cjfa-41547	141	17	profit	profit	NOUN
cjfa-41547	141	18	after	after	ADP
cjfa-41547	141	19	tax	tax	NOUN
cjfa-41547	141	20	divided	divide	VERB
cjfa-41547	141	21	by	by	ADP
cjfa-41547	141	22	total	total	ADJ
cjfa-41547	141	23	assets	asset	NOUN
cjfa-41547	141	24	aifuwa	aifuwa	ADJ
cjfa-41547	141	25	,	,	PUNCT
cjfa-41547	141	26	saidu	saidu	PROPN
cjfa-41547	141	27	&	&	CCONJ
cjfa-41547	141	28	gold	gold	PROPN
cjfa-41547	141	29	(	(	PUNCT
cjfa-41547	141	30	2020	2020	NUM
cjfa-41547	141	31	)	)	PUNCT
cjfa-41547	141	32	firdm	firdm	NOUN
cjfa-41547	141	33	size	size	NOUN
cjfa-41547	141	34	(	(	PUNCT
cjfa-41547	141	35	fs	fs	NOUN
cjfa-41547	141	36	)	)	PUNCT
cjfa-41547	141	37	natural	natural	ADJ
cjfa-41547	141	38	logarithm	logarithm	NOUN
cjfa-41547	141	39	of	of	ADP
cjfa-41547	141	40	total	total	ADJ
cjfa-41547	141	41	assets	asset	NOUN
cjfa-41547	141	42	.	.	PUNCT
cjfa-41547	142	1	aifuwa	aifuwa	PROPN
cjfa-41547	142	2	&	&	CCONJ
cjfa-41547	142	3	embele	embele	PROPN
cjfa-41547	142	4	(	(	PUNCT
cjfa-41547	142	5	2019	2019	NUM
cjfa-41547	142	6	)	)	PUNCT
cjfa-41547	142	7	;	;	PUNCT
cjfa-41547	142	8	saidu	saidu	PROPN
cjfa-41547	142	9	&	&	CCONJ
cjfa-41547	142	10	aifuwa	aifuwa	PROPN
cjfa-41547	142	11	(	(	PUNCT
cjfa-41547	142	12	2020	2020	NUM
cjfa-41547	142	13	)	)	PUNCT
cjfa-41547	142	14	audit	audit	NOUN
cjfa-41547	142	15	quality	quality	NOUN
cjfa-41547	142	16	(	(	PUNCT
cjfa-41547	142	17	aq	aq	NOUN
cjfa-41547	142	18	)	)	PUNCT
cjfa-41547	142	19	dichotomous	dichotomous	ADJ
cjfa-41547	142	20	variable	variable	NOUN
cjfa-41547	142	21	i.e.	i.e.	X
cjfa-41547	142	22	1	1	NUM
cjfa-41547	142	23	if	if	SCONJ
cjfa-41547	142	24	a	a	DET
cjfa-41547	142	25	firm	firm	NOUN
cjfa-41547	142	26	is	be	AUX
cjfa-41547	142	27	audited	audit	VERB
cjfa-41547	142	28	by	by	ADP
cjfa-41547	142	29	the	the	DET
cjfa-41547	142	30	big4	big4	NOUN
cjfa-41547	142	31	in	in	ADP
cjfa-41547	142	32	a	a	DET
cjfa-41547	142	33	particular	particular	ADJ
cjfa-41547	142	34	year	year	NOUN
cjfa-41547	142	35	;	;	PUNCT
cjfa-41547	142	36	otherwise	otherwise	ADV
cjfa-41547	142	37	,	,	PUNCT
cjfa-41547	142	38	0	0	X
cjfa-41547	142	39	.	.	X
cjfa-41547	142	40	saidu	saidu	PROPN
cjfa-41547	142	41	&	&	CCONJ
cjfa-41547	142	42	aifuwa	aifuwa	PROPN
cjfa-41547	142	43	(	(	PUNCT
cjfa-41547	142	44	2020	2020	NUM
cjfa-41547	142	45	)	)	PUNCT
cjfa-41547	142	46	s	s	PART
cjfa-41547	142	47	o	o	NOUN
cjfa-41547	142	48	u	u	NOUN
cjfa-41547	142	49	r	r	NOUN
cjfa-41547	142	50	c	c	NOUN
cjfa-41547	142	51	e	e	NOUN
cjfa-41547	142	52	:	:	PUNCT
cjfa-41547	142	53	authors	author	NOUN
cjfa-41547	142	54	’	’	PART
cjfa-41547	142	55	compilation	compilation	NOUN
cjfa-41547	142	56	,	,	PUNCT
cjfa-41547	142	57	2021	2021	NUM
cjfa-41547	142	58	.	.	PUNCT
cjfa-41547	143	1	board	board	NOUN
cjfa-41547	143	2	meeting	meeting	NOUN
cjfa-41547	143	3	and	and	CCONJ
cjfa-41547	143	4	sustainability	sustainability	NOUN
cjfa-41547	143	5	reporting	reporting	NOUN
cjfa-41547	143	6	of	of	ADP
cjfa-41547	143	7	banks	bank	NOUN
cjfa-41547	143	8	in	in	ADP
cjfa-41547	143	9	nigeria	nigeria	PROPN
cjfa-41547	143	10	5959	5959	NUM
cjfa-41547	143	11	data	datum	NOUN
cjfa-41547	143	12	presentation	presentation	NOUN
cjfa-41547	143	13	,	,	PUNCT
cjfa-41547	143	14	analysis	analysis	NOUN
cjfa-41547	143	15	and	and	CCONJ
cjfa-41547	143	16	discussion	discussion	NOUN
cjfa-41547	143	17	of	of	ADP
cjfa-41547	143	18	findingsdata	findingsdata	ADJ
cjfa-41547	143	19	presentation	presentation	NOUN
cjfa-41547	143	20	,	,	PUNCT
cjfa-41547	143	21	analysis	analysis	NOUN
cjfa-41547	143	22	and	and	CCONJ
cjfa-41547	143	23	discussion	discussion	NOUN
cjfa-41547	143	24	of	of	ADP
cjfa-41547	143	25	findings	finding	NOUN
cjfa-41547	143	26	in	in	ADP
cjfa-41547	143	27	this	this	DET
cjfa-41547	143	28	section	section	NOUN
cjfa-41547	143	29	,	,	PUNCT
cjfa-41547	143	30	we	we	PRON
cjfa-41547	143	31	described	describe	VERB
cjfa-41547	143	32	the	the	DET
cjfa-41547	143	33	data	datum	NOUN
cjfa-41547	143	34	used	use	VERB
cjfa-41547	143	35	in	in	ADP
cjfa-41547	143	36	the	the	DET
cjfa-41547	143	37	variables	variable	NOUN
cjfa-41547	143	38	of	of	ADP
cjfa-41547	143	39	the	the	DET
cjfa-41547	143	40	study	study	NOUN
cjfa-41547	143	41	and	and	CCONJ
cjfa-41547	143	42	also	also	ADV
cjfa-41547	143	43	inferences	inference	NOUN
cjfa-41547	143	44	were	be	AUX
cjfa-41547	143	45	drawn	draw	VERB
cjfa-41547	143	46	on	on	ADP
cjfa-41547	143	47	them	they	PRON
cjfa-41547	143	48	.	.	PUNCT
cjfa-41547	144	1	table	table	NOUN
cjfa-41547	144	2	2	2	NUM
cjfa-41547	144	3	.	.	PUNCT
cjfa-41547	144	4	descriptive	descriptive	ADJ
cjfa-41547	144	5	statistics	statistic	NOUN
cjfa-41547	144	6	variables	variable	NOUN
cjfa-41547	144	7	mean	mean	VERB
cjfa-41547	144	8	minimum	minimum	ADJ
cjfa-41547	144	9	maximum	maximum	ADJ
cjfa-41547	144	10	std	std	NOUN
cjfa-41547	144	11	.	.	PUNCT
cjfa-41547	145	1	dev	dev	PROPN
cjfa-41547	145	2	srd	srd	NOUN
cjfa-41547	145	3	0.3437	0.3437	NUM
cjfa-41547	145	4	0.0000	0.0000	NUM
cjfa-41547	145	5	0.7272	0.7272	NUM
cjfa-41547	145	6	0.1802	0.1802	NUM
cjfa-41547	145	7	bm	bm	PROPN
cjfa-41547	145	8	15.0666	15.0666	NUM
cjfa-41547	145	9	7.0000	7.0000	NUM
cjfa-41547	145	10	19.0000	19.0000	NUM
cjfa-41547	145	11	2.9470	2.9470	NUM
cjfa-41547	145	12	bin	bin	NOUN
cjfa-41547	145	13	0.4401	0.4401	NUM
cjfa-41547	145	14	0.1544	0.1544	NUM
cjfa-41547	145	15	0.7693	0.7693	NUM
cjfa-41547	145	16	0.1641	0.1641	NUM
cjfa-41547	145	17	bs	b	NOUN
cjfa-41547	145	18	14.4521	14.4521	NUM
cjfa-41547	145	19	7.0000	7.0000	NUM
cjfa-41547	145	20	19.0000	19.0000	NUM
cjfa-41547	145	21	2.2455	2.2455	NUM
cjfa-41547	145	22	bel	bel	NOUN
cjfa-41547	145	23	0.5354	0.5354	NUM
cjfa-41547	145	24	0.0178	0.0178	NUM
cjfa-41547	145	25	0.8752	0.8752	NUM
cjfa-41547	145	26	0.1245	0.1245	NUM
cjfa-41547	145	27	prf	prf	PROPN
cjfa-41547	145	28	0.0184	0.0184	NUM
cjfa-41547	145	29	0.0424	0.0424	NUM
cjfa-41547	145	30	0.0017	0.0017	NUM
cjfa-41547	145	31	0.0110	0.0110	NUM
cjfa-41547	145	32	fs	fs	ADP
cjfa-41547	145	33	10.474	10.474	NUM
cjfa-41547	145	34	7.9541	7.9541	NUM
cjfa-41547	145	35	12.876	12.876	NUM
cjfa-41547	145	36	1.307	1.307	NUM
cjfa-41547	145	37	aq	aq	NUM
cjfa-41547	145	38	0.8802	0.8802	NUM
cjfa-41547	145	39	0.0000	0.0000	NUM
cjfa-41547	145	40	1.0000	1.0000	NUM
cjfa-41547	145	41	0.3287	0.3287	NUM
cjfa-41547	145	42	s	s	PART
cjfa-41547	145	43	o	o	NOUN
cjfa-41547	145	44	u	u	NOUN
cjfa-41547	145	45	r	r	NOUN
cjfa-41547	145	46	c	c	NOUN
cjfa-41547	145	47	e	e	NOUN
cjfa-41547	145	48	:	:	PUNCT
cjfa-41547	145	49	authors	author	NOUN
cjfa-41547	145	50	’	'	PUNCT
cjfa-41547	145	51	computation	computation	NOUN
cjfa-41547	145	52	,	,	PUNCT
cjfa-41547	145	53	2021	2021	NUM
cjfa-41547	145	54	.	.	PUNCT
cjfa-41547	146	1	table	table	NOUN
cjfa-41547	146	2	2	2	NUM
cjfa-41547	146	3	presents	present	VERB
cjfa-41547	146	4	the	the	DET
cjfa-41547	146	5	summary	summary	NOUN
cjfa-41547	146	6	of	of	ADP
cjfa-41547	146	7	statistics	statistic	NOUN
cjfa-41547	146	8	for	for	ADP
cjfa-41547	146	9	the	the	DET
cjfa-41547	146	10	sampled	sample	VERB
cjfa-41547	146	11	listed	list	VERB
cjfa-41547	146	12	deposit	deposit	NOUN
cjfa-41547	146	13	money	money	NOUN
cjfa-41547	146	14	banks	bank	NOUN
cjfa-41547	146	15	over	over	ADP
cjfa-41547	146	16	the	the	DET
cjfa-41547	146	17	study	study	NOUN
cjfa-41547	146	18	period	period	NOUN
cjfa-41547	146	19	.	.	PUNCT
cjfa-41547	147	1	the	the	DET
cjfa-41547	147	2	mean	mean	NOUN
cjfa-41547	147	3	of	of	ADP
cjfa-41547	147	4	sustainability	sustainability	NOUN
cjfa-41547	147	5	disclosures	disclosure	NOUN
cjfa-41547	147	6	was	be	AUX
cjfa-41547	147	7	34.4	34.4	NUM
cjfa-41547	147	8	%	%	NOUN
cjfa-41547	147	9	while	while	SCONJ
cjfa-41547	147	10	the	the	DET
cjfa-41547	147	11	company	company	NOUN
cjfa-41547	147	12	with	with	ADP
cjfa-41547	147	13	the	the	DET
cjfa-41547	147	14	highest	high	ADJ
cjfa-41547	147	15	disclosure	disclosure	NOUN
cjfa-41547	147	16	had	have	VERB
cjfa-41547	147	17	72.7	72.7	NUM
cjfa-41547	147	18	%	%	NOUN
cjfa-41547	147	19	of	of	ADP
cjfa-41547	147	20	the	the	DET
cjfa-41547	147	21	aggregate	aggregate	NOUN
cjfa-41547	147	22	of	of	ADP
cjfa-41547	147	23	sustainability	sustainability	NOUN
cjfa-41547	147	24	disclosures	disclosure	NOUN
cjfa-41547	147	25	.	.	PUNCT
cjfa-41547	148	1	the	the	DET
cjfa-41547	148	2	mean	mean	ADJ
cjfa-41547	148	3	value	value	NOUN
cjfa-41547	148	4	of	of	ADP
cjfa-41547	148	5	board	board	NOUN
cjfa-41547	148	6	meeting	meeting	NOUN
cjfa-41547	148	7	stood	stand	VERB
cjfa-41547	148	8	at	at	ADP
cjfa-41547	148	9	15.0666	15.0666	NUM
cjfa-41547	148	10	,	,	PUNCT
cjfa-41547	148	11	with	with	ADP
cjfa-41547	148	12	a	a	DET
cjfa-41547	148	13	minimum	minimum	ADJ
cjfa-41547	148	14	and	and	CCONJ
cjfa-41547	148	15	maximum	maximum	ADJ
cjfa-41547	148	16	number	number	NOUN
cjfa-41547	148	17	of	of	ADP
cjfa-41547	148	18	board	board	NOUN
cjfa-41547	148	19	meeting	meeting	NOUN
cjfa-41547	148	20	times	time	NOUN
cjfa-41547	148	21	were	be	AUX
cjfa-41547	148	22	7	7	NUM
cjfa-41547	148	23	and	and	CCONJ
cjfa-41547	148	24	19	19	NUM
cjfa-41547	148	25	times	time	NOUN
cjfa-41547	148	26	,	,	PUNCT
cjfa-41547	148	27	respectively	respectively	ADV
cjfa-41547	148	28	.	.	PUNCT
cjfa-41547	149	1	the	the	DET
cjfa-41547	149	2	means	mean	NOUN
cjfa-41547	149	3	control	control	NOUN
cjfa-41547	149	4	variables	variable	NOUN
cjfa-41547	149	5	of	of	ADP
cjfa-41547	149	6	the	the	DET
cjfa-41547	149	7	study	study	NOUN
cjfa-41547	149	8	board	board	NOUN
cjfa-41547	149	9	independence	independence	NOUN
cjfa-41547	149	10	,	,	PUNCT
cjfa-41547	149	11	board	board	NOUN
cjfa-41547	149	12	size	size	NOUN
cjfa-41547	149	13	,	,	PUNCT
cjfa-41547	149	14	board	board	NOUN
cjfa-41547	149	15	members	member	NOUN
cjfa-41547	149	16	education	education	NOUN
cjfa-41547	149	17	level	level	NOUN
cjfa-41547	149	18	,	,	PUNCT
cjfa-41547	149	19	profitability	profitability	NOUN
cjfa-41547	149	20	,	,	PUNCT
cjfa-41547	149	21	firm	firm	ADJ
cjfa-41547	149	22	size	size	NOUN
cjfa-41547	149	23	and	and	CCONJ
cjfa-41547	149	24	audit	audit	NOUN
cjfa-41547	149	25	quality	quality	NOUN
cjfa-41547	149	26	stood	stand	VERB
cjfa-41547	149	27	at	at	ADP
cjfa-41547	149	28	,	,	PUNCT
cjfa-41547	149	29	0.4401	0.4401	NUM
cjfa-41547	149	30	,	,	PUNCT
cjfa-41547	149	31	14.4521	14.4521	NUM
cjfa-41547	149	32	,	,	PUNCT
cjfa-41547	149	33	0.5354	0.5354	NUM
cjfa-41547	149	34	,	,	PUNCT
cjfa-41547	149	35	0.0184	0.0184	NUM
cjfa-41547	149	36	,	,	PUNCT
cjfa-41547	149	37	10.474	10.474	NUM
cjfa-41547	149	38	and	and	CCONJ
cjfa-41547	149	39	0.880	0.880	NUM
cjfa-41547	149	40	,	,	PUNCT
cjfa-41547	149	41	respectively	respectively	ADV
cjfa-41547	149	42	.	.	PUNCT
cjfa-41547	150	1	this	this	PRON
cjfa-41547	150	2	implies	imply	VERB
cjfa-41547	150	3	that	that	SCONJ
cjfa-41547	150	4	the	the	DET
cjfa-41547	150	5	proportion	proportion	NOUN
cjfa-41547	150	6	of	of	ADP
cjfa-41547	150	7	non	non	ADJ
cjfa-41547	150	8	-	-	ADJ
cjfa-41547	150	9	executive	executive	ADJ
cjfa-41547	150	10	directors	director	NOUN
cjfa-41547	150	11	to	to	ADP
cjfa-41547	150	12	the	the	DET
cjfa-41547	150	13	total	total	ADJ
cjfa-41547	150	14	number	number	NOUN
cjfa-41547	150	15	of	of	ADP
cjfa-41547	150	16	directors	director	NOUN
cjfa-41547	150	17	was	be	AUX
cjfa-41547	150	18	about	about	ADV
cjfa-41547	150	19	44	44	NUM
cjfa-41547	150	20	%	%	NOUN
cjfa-41547	150	21	,	,	PUNCT
cjfa-41547	150	22	the	the	DET
cjfa-41547	150	23	average	average	ADJ
cjfa-41547	150	24	number	number	NOUN
cjfa-41547	150	25	of	of	ADP
cjfa-41547	150	26	directors	director	NOUN
cjfa-41547	150	27	in	in	ADP
cjfa-41547	150	28	the	the	DET
cjfa-41547	150	29	board	board	NOUN
cjfa-41547	150	30	was	be	AUX
cjfa-41547	150	31	about	about	ADV
cjfa-41547	150	32	15	15	NUM
cjfa-41547	150	33	people	people	NOUN
cjfa-41547	150	34	,	,	PUNCT
cjfa-41547	150	35	the	the	DET
cjfa-41547	150	36	ration	ration	NOUN
cjfa-41547	150	37	of	of	ADP
cjfa-41547	150	38	directors	director	NOUN
cjfa-41547	150	39	with	with	ADP
cjfa-41547	150	40	postgraduate	postgraduate	NOUN
cjfa-41547	150	41	degree	degree	NOUN
cjfa-41547	150	42	to	to	ADP
cjfa-41547	150	43	total	total	ADJ
cjfa-41547	150	44	board	board	NOUN
cjfa-41547	150	45	size	size	NOUN
cjfa-41547	150	46	was	be	AUX
cjfa-41547	150	47	about	about	ADV
cjfa-41547	150	48	54	54	NUM
cjfa-41547	150	49	%	%	NOUN
cjfa-41547	150	50	,	,	PUNCT
cjfa-41547	150	51	and	and	CCONJ
cjfa-41547	150	52	about	about	ADV
cjfa-41547	150	53	88	88	NUM
cjfa-41547	150	54	%	%	NOUN
cjfa-41547	150	55	of	of	ADP
cjfa-41547	150	56	the	the	DET
cjfa-41547	150	57	banks	bank	NOUN
cjfa-41547	150	58	investigated	investigate	VERB
cjfa-41547	150	59	were	be	AUX
cjfa-41547	150	60	audited	audit	VERB
cjfa-41547	150	61	by	by	ADP
cjfa-41547	150	62	the	the	DET
cjfa-41547	150	63	big	big	ADJ
cjfa-41547	150	64	four	four	NUM
cjfa-41547	150	65	.	.	PUNCT
cjfa-41547	151	1	nusirat	nusirat	NOUN
cjfa-41547	151	2	ojuolape	ojuolape	NOUN
cjfa-41547	151	3	gold	gold	NOUN
cjfa-41547	151	4	,	,	PUNCT
cjfa-41547	151	5	hope	hope	NOUN
cjfa-41547	151	6	osayantin	osayantin	NOUN
cjfa-41547	151	7	aifuwa6060	aifuwa6060	NOUN
cjfa-41547	151	8	table	table	NOUN
cjfa-41547	151	9	3	3	NUM
cjfa-41547	151	10	.	.	PUNCT
cjfa-41547	151	11	correlation	correlation	NOUN
cjfa-41547	151	12	matrix	matrix	NOUN
cjfa-41547	151	13	srd	srd	NOUN
cjfa-41547	151	14	bm	bm	PROPN
cjfa-41547	151	15	bin	bin	PROPN
cjfa-41547	151	16	bs	bs	PROPN
cjfa-41547	151	17	bel	bel	PROPN
cjfa-41547	151	18	prf	prf	PROPN
cjfa-41547	151	19	fs	fs	PROPN
cjfa-41547	151	20	aq	aq	PROPN
cjfa-41547	151	21	srd	srd	PROPN
cjfa-41547	151	22	1.000000	1.000000	NUM
cjfa-41547	151	23	bm	bm	PROPN
cjfa-41547	151	24	-0.199536	-0.199536	VERB
cjfa-41547	151	25	1.000000	1.000000	NUM
cjfa-41547	151	26	bin	bin	NOUN
cjfa-41547	151	27	0.237914	0.237914	NUM
cjfa-41547	151	28	-0.274973	-0.274973	PUNCT
cjfa-41547	152	1	1.000000	1.000000	NUM
cjfa-41547	152	2	bs	b	NOUN
cjfa-41547	152	3	0.262578	0.262578	NUM
cjfa-41547	152	4	-0.103288	-0.103288	NOUN
cjfa-41547	152	5	0.004002	0.004002	NUM
cjfa-41547	152	6	1.000000	1.000000	NUM
cjfa-41547	152	7	bel	bel	NOUN
cjfa-41547	152	8	0.050722	0.050722	NUM
cjfa-41547	152	9	0.209387	0.209387	NUM
cjfa-41547	152	10	-0.210415	-0.210415	NOUN
cjfa-41547	152	11	-0.035144	-0.035144	NOUN
cjfa-41547	153	1	1.000000	1.000000	NUM
cjfa-41547	153	2	prf	prf	PROPN
cjfa-41547	153	3	-0.033415	-0.033415	NOUN
cjfa-41547	153	4	-0.060768	-0.060768	VERB
cjfa-41547	153	5	0.041122	0.041122	NUM
cjfa-41547	153	6	-0.147024	-0.147024	NOUN
cjfa-41547	153	7	0.049165	0.049165	NUM
cjfa-41547	153	8	1.000000	1.000000	NUM
cjfa-41547	153	9	fs	fs	ADP
cjfa-41547	153	10	-0.057586	-0.057586	PROPN
cjfa-41547	153	11	-0.156970	-0.156970	PROPN
cjfa-41547	154	1	0.064205	0.064205	NUM
cjfa-41547	154	2	-0.178164	-0.178164	NOUN
cjfa-41547	154	3	-0.231150	-0.231150	NOUN
cjfa-41547	154	4	0.598638	0.598638	NUM
cjfa-41547	154	5	1.000000	1.000000	NUM
cjfa-41547	154	6	aq	aq	NOUN
cjfa-41547	154	7	-0.167411	-0.167411	PROPN
cjfa-41547	154	8	-0.555968	-0.555968	PUNCT
cjfa-41547	155	1	0.150934	0.150934	NUM
cjfa-41547	155	2	-0.159437	-0.159437	NOUN
cjfa-41547	155	3	-0.239500	-0.239500	X
cjfa-41547	156	1	0.126996	0.126996	NUM
cjfa-41547	156	2	0.484750	0.484750	NUM
cjfa-41547	156	3	1.000000	1.000000	NUM
cjfa-41547	156	4	s	s	NOUN
cjfa-41547	156	5	o	o	NOUN
cjfa-41547	156	6	u	u	NOUN
cjfa-41547	156	7	r	r	NOUN
cjfa-41547	156	8	c	c	NOUN
cjfa-41547	156	9	e	e	NOUN
cjfa-41547	156	10	:	:	PUNCT
cjfa-41547	156	11	authors	author	NOUN
cjfa-41547	156	12	’	'	PUNCT
cjfa-41547	156	13	computation	computation	NOUN
cjfa-41547	156	14	,	,	PUNCT
cjfa-41547	156	15	2021	2021	NUM
cjfa-41547	156	16	.	.	PUNCT
cjfa-41547	157	1	the	the	DET
cjfa-41547	157	2	linearity	linearity	NOUN
cjfa-41547	157	3	of	of	ADP
cjfa-41547	157	4	variables	variable	NOUN
cjfa-41547	157	5	(	(	PUNCT
cjfa-41547	157	6	correlation	correlation	NOUN
cjfa-41547	157	7	matrix	matrix	NOUN
cjfa-41547	157	8	)	)	PUNCT
cjfa-41547	157	9	as	as	SCONJ
cjfa-41547	157	10	presented	present	VERB
cjfa-41547	157	11	in	in	ADP
cjfa-41547	157	12	table	table	NOUN
cjfa-41547	157	13	3	3	NUM
cjfa-41547	157	14	showed	show	VERB
cjfa-41547	157	15	that	that	SCONJ
cjfa-41547	157	16	the	the	DET
cjfa-41547	157	17	variables	variable	NOUN
cjfa-41547	157	18	exhibited	exhibit	VERB
cjfa-41547	157	19	both	both	CCONJ
cjfa-41547	157	20	positive	positive	ADJ
cjfa-41547	157	21	and	and	CCONJ
cjfa-41547	157	22	negative	negative	ADJ
cjfa-41547	157	23	relationships	relationship	NOUN
cjfa-41547	157	24	.	.	PUNCT
cjfa-41547	158	1	board	board	NOUN
cjfa-41547	158	2	meeting	meeting	NOUN
cjfa-41547	158	3	and	and	CCONJ
cjfa-41547	158	4	sustainability	sustainability	NOUN
cjfa-41547	158	5	reporting	reporting	NOUN
cjfa-41547	158	6	association	association	NOUN
cjfa-41547	158	7	was	be	AUX
cjfa-41547	158	8	(	(	PUNCT
cjfa-41547	158	9	-0.199536	-0.199536	NOUN
cjfa-41547	158	10	)	)	PUNCT
cjfa-41547	158	11	;	;	PUNCT
cjfa-41547	158	12	and	and	CCONJ
cjfa-41547	158	13	board	board	NOUN
cjfa-41547	158	14	independence	independence	NOUN
cjfa-41547	158	15	and	and	CCONJ
cjfa-41547	158	16	sustainability	sustainability	NOUN
cjfa-41547	158	17	reporting	reporting	NOUN
cjfa-41547	158	18	(	(	PUNCT
cjfa-41547	158	19	0.237914	0.237914	NUM
cjfa-41547	158	20	)	)	PUNCT
cjfa-41547	158	21	.	.	PUNCT
cjfa-41547	159	1	also	also	ADV
cjfa-41547	159	2	,	,	PUNCT
cjfa-41547	159	3	as	as	SCONJ
cjfa-41547	159	4	seen	see	VERB
cjfa-41547	159	5	in	in	ADP
cjfa-41547	159	6	the	the	DET
cjfa-41547	159	7	matrix	matrix	NOUN
cjfa-41547	159	8	,	,	PUNCT
cjfa-41547	159	9	the	the	DET
cjfa-41547	159	10	strength	strength	NOUN
cjfa-41547	159	11	of	of	ADP
cjfa-41547	159	12	the	the	DET
cjfa-41547	159	13	relationship	relationship	NOUN
cjfa-41547	159	14	between	between	ADP
cjfa-41547	159	15	variables	variable	NOUN
cjfa-41547	159	16	measured	measure	VERB
cjfa-41547	159	17	by	by	ADP
cjfa-41547	159	18	the	the	DET
cjfa-41547	159	19	pearson	pearson	PROPN
cjfa-41547	159	20	product	product	NOUN
cjfa-41547	159	21	-	-	PUNCT
cjfa-41547	159	22	moment	moment	NOUN
cjfa-41547	159	23	correlation	correlation	NOUN
cjfa-41547	159	24	showed	show	VERB
cjfa-41547	159	25	that	that	SCONJ
cjfa-41547	159	26	the	the	DET
cjfa-41547	159	27	association	association	NOUN
cjfa-41547	159	28	between	between	ADP
cjfa-41547	159	29	the	the	DET
cjfa-41547	159	30	variables	variable	NOUN
cjfa-41547	159	31	is	be	AUX
cjfa-41547	159	32	relatively	relatively	ADV
cjfa-41547	159	33	small	small	ADJ
cjfa-41547	159	34	and	and	CCONJ
cjfa-41547	159	35	were	be	AUX
cjfa-41547	159	36	below	below	ADP
cjfa-41547	159	37	the	the	DET
cjfa-41547	159	38	threshold	threshold	NOUN
cjfa-41547	159	39	of	of	ADP
cjfa-41547	159	40	0.80	0.80	NUM
cjfa-41547	159	41	,	,	PUNCT
cjfa-41547	159	42	suggesting	suggest	VERB
cjfa-41547	159	43	the	the	DET
cjfa-41547	159	44	absence	absence	NOUN
cjfa-41547	159	45	of	of	ADP
cjfa-41547	159	46	the	the	DET
cjfa-41547	159	47	problem	problem	NOUN
cjfa-41547	159	48	of	of	ADP
cjfa-41547	159	49	multicollinearity	multicollinearity	NOUN
cjfa-41547	159	50	in	in	ADP
cjfa-41547	159	51	the	the	DET
cjfa-41547	159	52	predictor	predictor	NOUN
cjfa-41547	159	53	variables	variable	NOUN
cjfa-41547	159	54	(	(	PUNCT
cjfa-41547	159	55	studenmund	studenmund	NOUN
cjfa-41547	159	56	,	,	PUNCT
cjfa-41547	159	57	2014	2014	NUM
cjfa-41547	159	58	)	)	PUNCT
cjfa-41547	159	59	.	.	PUNCT
cjfa-41547	160	1	multivariate	multivariate	VERB
cjfa-41547	160	2	analysismultivariate	analysismultivariate	ADJ
cjfa-41547	160	3	analysis	analysis	NOUN
cjfa-41547	160	4	this	this	DET
cjfa-41547	160	5	section	section	NOUN
cjfa-41547	160	6	presents	present	VERB
cjfa-41547	160	7	the	the	DET
cjfa-41547	160	8	results	result	NOUN
cjfa-41547	160	9	of	of	ADP
cjfa-41547	160	10	the	the	DET
cjfa-41547	160	11	hausman	hausman	ADJ
cjfa-41547	160	12	test	test	NOUN
cjfa-41547	160	13	and	and	CCONJ
cjfa-41547	160	14	the	the	DET
cjfa-41547	160	15	panel	panel	NOUN
cjfa-41547	160	16	least	least	ADJ
cjfa-41547	160	17	squares	square	NOUN
cjfa-41547	160	18	regression	regression	NOUN
cjfa-41547	160	19	.	.	PUNCT
cjfa-41547	161	1	the	the	DET
cjfa-41547	161	2	hypotheses	hypothesis	NOUN
cjfa-41547	161	3	of	of	ADP
cjfa-41547	161	4	the	the	DET
cjfa-41547	161	5	study	study	NOUN
cjfa-41547	161	6	were	be	AUX
cjfa-41547	161	7	tested	test	VERB
cjfa-41547	161	8	at	at	ADP
cjfa-41547	161	9	5	5	NUM
cjfa-41547	161	10	%	%	NOUN
cjfa-41547	161	11	level	level	NOUN
cjfa-41547	161	12	of	of	ADP
cjfa-41547	161	13	significance	significance	NOUN
cjfa-41547	161	14	(	(	PUNCT
cjfa-41547	161	15	that	that	PRON
cjfa-41547	161	16	is	is	ADV
cjfa-41547	161	17	,	,	PUNCT
cjfa-41547	161	18	if	if	SCONJ
cjfa-41547	161	19	p	p	NOUN
cjfa-41547	161	20	-	-	PUNCT
cjfa-41547	161	21	value	value	NOUN
cjfa-41547	161	22	<	<	X
cjfa-41547	161	23	0.05	0.05	NUM
cjfa-41547	161	24	reject	reject	NOUN
cjfa-41547	161	25	ho	ho	PROPN
cjfa-41547	161	26	,	,	PUNCT
cjfa-41547	161	27	else	else	ADV
cjfa-41547	161	28	accept	accept	VERB
cjfa-41547	161	29	otherwise	otherwise	ADV
cjfa-41547	161	30	)	)	PUNCT
cjfa-41547	161	31	.	.	PUNCT
cjfa-41547	162	1	board	board	NOUN
cjfa-41547	162	2	meeting	meeting	NOUN
cjfa-41547	162	3	and	and	CCONJ
cjfa-41547	162	4	sustainability	sustainability	NOUN
cjfa-41547	162	5	reporting	reporting	NOUN
cjfa-41547	162	6	of	of	ADP
cjfa-41547	162	7	banks	bank	NOUN
cjfa-41547	162	8	in	in	ADP
cjfa-41547	162	9	nigeria	nigeria	PROPN
cjfa-41547	162	10	6161	6161	NUM
cjfa-41547	162	11	table	table	NOUN
cjfa-41547	162	12	4	4	NUM
cjfa-41547	162	13	.	.	PUNCT
cjfa-41547	162	14	hausman	hausman	PROPN
cjfa-41547	162	15	test	test	NOUN
cjfa-41547	162	16	of	of	ADP
cjfa-41547	162	17	effect	effect	NOUN
cjfa-41547	162	18	specification	specification	NOUN
cjfa-41547	162	19	correlated	correlate	VERB
cjfa-41547	162	20	random	random	ADJ
cjfa-41547	162	21	effects	effect	NOUN
cjfa-41547	162	22	hausman	hausman	PROPN
cjfa-41547	162	23	test	test	PROPN
cjfa-41547	162	24	test	test	PROPN
cjfa-41547	162	25	cross	cross	NOUN
cjfa-41547	162	26	-	-	ADJ
cjfa-41547	162	27	section	section	ADJ
cjfa-41547	162	28	random	random	ADJ
cjfa-41547	162	29	effects	effect	NOUN
cjfa-41547	162	30	test	test	NOUN
cjfa-41547	162	31	summary	summary	NOUN
cjfa-41547	162	32	chi	chi	PROPN
cjfa-41547	162	33	-	-	PUNCT
cjfa-41547	162	34	sq	sq	PROPN
cjfa-41547	162	35	.	.	PROPN
cjfa-41547	162	36	statistic	statistic	ADJ
cjfa-41547	162	37	chi	chi	PROPN
cjfa-41547	162	38	-	-	PUNCT
cjfa-41547	162	39	sq	sq	PROPN
cjfa-41547	162	40	.	.	PUNCT
cjfa-41547	162	41	d.f	d.f	PROPN
cjfa-41547	162	42	.	.	PROPN
cjfa-41547	162	43	prob	prob	PROPN
cjfa-41547	162	44	.	.	PUNCT
cjfa-41547	163	1	cross	cross	ADJ
cjfa-41547	163	2	-	-	ADJ
cjfa-41547	163	3	section	section	ADJ
cjfa-41547	163	4	random	random	ADJ
cjfa-41547	163	5	10.18837	10.18837	NUM
cjfa-41547	163	6	7	7	NUM
cjfa-41547	163	7	0.1781	0.1781	NUM
cjfa-41547	163	8	s	s	NOUN
cjfa-41547	163	9	o	o	NOUN
cjfa-41547	163	10	u	u	NOUN
cjfa-41547	163	11	r	r	NOUN
cjfa-41547	163	12	c	c	NOUN
cjfa-41547	163	13	e	e	NOUN
cjfa-41547	163	14	:	:	PUNCT
cjfa-41547	163	15	authors	author	NOUN
cjfa-41547	163	16	’	'	PUNCT
cjfa-41547	163	17	computation	computation	NOUN
cjfa-41547	163	18	,	,	PUNCT
cjfa-41547	163	19	2020	2020	NUM
cjfa-41547	163	20	.	.	PUNCT
cjfa-41547	164	1	the	the	DET
cjfa-41547	164	2	table	table	NOUN
cjfa-41547	164	3	above	above	ADV
cjfa-41547	164	4	revealed	reveal	VERB
cjfa-41547	164	5	the	the	DET
cjfa-41547	164	6	result	result	NOUN
cjfa-41547	164	7	of	of	ADP
cjfa-41547	164	8	the	the	DET
cjfa-41547	164	9	hausman	hausman	ADJ
cjfa-41547	164	10	test	test	NOUN
cjfa-41547	164	11	,	,	PUNCT
cjfa-41547	164	12	hm	hm	INTJ
cjfa-41547	164	13	(	(	PUNCT
cjfa-41547	164	14	7	7	NUM
cjfa-41547	164	15	)	)	PUNCT
cjfa-41547	164	16	=	=	SYM
cjfa-41547	164	17	10.18837	10.18837	NUM
cjfa-41547	164	18	,	,	PUNCT
cjfa-41547	164	19	p	p	NOUN
cjfa-41547	164	20	=	=	NOUN
cjfa-41547	164	21	0.6792	0.6792	NUM
cjfa-41547	164	22	>	>	SYM
cjfa-41547	164	23	0.05	0.05	NUM
cjfa-41547	164	24	.	.	PUNCT
cjfa-41547	165	1	leaning	lean	VERB
cjfa-41547	165	2	on	on	ADP
cjfa-41547	165	3	this	this	DET
cjfa-41547	165	4	result	result	NOUN
cjfa-41547	165	5	,	,	PUNCT
cjfa-41547	165	6	the	the	DET
cjfa-41547	165	7	study	study	NOUN
cjfa-41547	165	8	ignored	ignore	VERB
cjfa-41547	165	9	the	the	DET
cjfa-41547	165	10	fixed	fix	VERB
cjfa-41547	165	11	effect	effect	NOUN
cjfa-41547	165	12	model	model	NOUN
cjfa-41547	165	13	at	at	ADP
cjfa-41547	165	14	5	5	NUM
cjfa-41547	165	15	%	%	NOUN
cjfa-41547	165	16	,	,	PUNCT
cjfa-41547	165	17	and	and	CCONJ
cjfa-41547	165	18	therefore	therefore	ADV
cjfa-41547	165	19	accepted	accept	VERB
cjfa-41547	165	20	the	the	DET
cjfa-41547	165	21	random	random	ADJ
cjfa-41547	165	22	effect	effect	NOUN
cjfa-41547	165	23	model	model	NOUN
cjfa-41547	165	24	of	of	ADP
cjfa-41547	165	25	the	the	DET
cjfa-41547	165	26	panel	panel	NOUN
cjfa-41547	165	27	least	least	ADJ
cjfa-41547	165	28	squares	square	VERB
cjfa-41547	165	29	the	the	DET
cjfa-41547	165	30	regression	regression	NOUN
cjfa-41547	165	31	.	.	PUNCT
cjfa-41547	166	1	table	table	NOUN
cjfa-41547	166	2	5	5	NUM
cjfa-41547	166	3	.	.	X
cjfa-41547	166	4	panel	panel	NOUN
cjfa-41547	166	5	least	least	ADJ
cjfa-41547	166	6	squares	square	NOUN
cjfa-41547	166	7	(	(	PUNCT
cjfa-41547	166	8	random	random	ADJ
cjfa-41547	166	9	effects	effect	NOUN
cjfa-41547	166	10	specification	specification	NOUN
cjfa-41547	166	11	)	)	PUNCT
cjfa-41547	166	12	cross	cross	ADJ
cjfa-41547	166	13	-	-	ADJ
cjfa-41547	166	14	section	section	ADJ
cjfa-41547	166	15	random	random	ADJ
cjfa-41547	166	16	effects	effect	NOUN
cjfa-41547	166	17	test	test	NOUN
cjfa-41547	166	18	equation	equation	NOUN
cjfa-41547	166	19	:	:	PUNCT
cjfa-41547	166	20	dependent	dependent	ADJ
cjfa-41547	166	21	variable	variable	NOUN
cjfa-41547	166	22	:	:	PUNCT
cjfa-41547	166	23	srd	srd	NOUN
cjfa-41547	166	24	method	method	NOUN
cjfa-41547	166	25	:	:	PUNCT
cjfa-41547	166	26	panel	panel	NOUN
cjfa-41547	166	27	least	least	ADJ
cjfa-41547	166	28	squares	square	NOUN
cjfa-41547	166	29	date	date	NOUN
cjfa-41547	166	30	:	:	PUNCT
cjfa-41547	166	31	10/20/21	10/20/21	NUM
cjfa-41547	166	32	time	time	NOUN
cjfa-41547	166	33	:	:	PUNCT
cjfa-41547	166	34	14:37	14:37	NUM
cjfa-41547	166	35	sample	sample	NOUN
cjfa-41547	166	36	:	:	PUNCT
cjfa-41547	166	37	2014	2014	NUM
cjfa-41547	166	38	2020	2020	NUM
cjfa-41547	166	39	periods	period	NOUN
cjfa-41547	166	40	included	include	VERB
cjfa-41547	166	41	:	:	PUNCT
cjfa-41547	166	42	7	7	NUM
cjfa-41547	166	43	cross	cros	NOUN
cjfa-41547	166	44	-	-	NOUN
cjfa-41547	166	45	sections	section	NOUN
cjfa-41547	166	46	included	include	VERB
cjfa-41547	166	47	:	:	PUNCT
cjfa-41547	166	48	10	10	NUM
cjfa-41547	166	49	total	total	ADJ
cjfa-41547	166	50	panel	panel	NOUN
cjfa-41547	166	51	(	(	PUNCT
cjfa-41547	166	52	balanced	balanced	ADJ
cjfa-41547	166	53	)	)	PUNCT
cjfa-41547	166	54	observations	observation	NOUN
cjfa-41547	166	55	:	:	PUNCT
cjfa-41547	166	56	70	70	NUM
cjfa-41547	166	57	variable	variable	ADJ
cjfa-41547	166	58	coefficient	coefficient	NOUN
cjfa-41547	166	59	std	std	NOUN
cjfa-41547	166	60	.	.	NOUN
cjfa-41547	166	61	error	error	NOUN
cjfa-41547	166	62	t	t	NOUN
cjfa-41547	166	63	-	-	PUNCT
cjfa-41547	166	64	statistic	statistic	NOUN
cjfa-41547	166	65	prob	prob	NOUN
cjfa-41547	166	66	.	.	PUNCT
cjfa-41547	167	1	c	c	NOUN
cjfa-41547	167	2	0.913866	0.913866	NUM
cjfa-41547	167	3	0.692654	0.692654	NUM
cjfa-41547	167	4	1.319368	1.319368	NUM
cjfa-41547	167	5	0.2138	0.2138	NUM
cjfa-41547	167	6	bm	bm	PROPN
cjfa-41547	167	7	-0.013510	-0.013510	PROPN
cjfa-41547	167	8	0.013699	0.013699	NUM
cjfa-41547	167	9	-0.986156	-0.986156	NOUN
cjfa-41547	167	10	0.3453	0.3453	NUM
cjfa-41547	167	11	bin	bin	NOUN
cjfa-41547	167	12	5.956548	5.956548	NUM
cjfa-41547	167	13	1.163712	1.163712	NUM
cjfa-41547	167	14	5.118576	5.118576	NUM
cjfa-41547	167	15	0.0077	0.0077	NUM
cjfa-41547	167	16	bs	bs	PROPN
cjfa-41547	167	17	-0.062390	-0.062390	PROPN
cjfa-41547	167	18	0.316190	0.316190	NUM
cjfa-41547	167	19	-0.197317	-0.197317	NOUN
cjfa-41547	167	20	0.8472	0.8472	NUM
cjfa-41547	167	21	bel	bel	NOUN
cjfa-41547	168	1	0.030982	0.030982	NUM
cjfa-41547	168	2	0.028814	0.028814	NUM
cjfa-41547	168	3	1.075250	1.075250	NUM
cjfa-41547	168	4	0.3053	0.3053	NUM
cjfa-41547	168	5	prf	prf	PROPN
cjfa-41547	168	6	-0.855357	-0.855357	VERB
cjfa-41547	168	7	7.831225	7.831225	NUM
cjfa-41547	168	8	-0.109224	-0.109224	NOUN
cjfa-41547	168	9	0.9150	0.9150	NUM
cjfa-41547	168	10	fs	fs	ADP
cjfa-41547	168	11	0.495161	0.495161	NUM
cjfa-41547	168	12	1.054064	1.054064	NUM
cjfa-41547	168	13	0.469764	0.469764	NUM
cjfa-41547	168	14	0.6477	0.6477	NUM
cjfa-41547	168	15	aq	aq	NOUN
cjfa-41547	168	16	-0.587239	-0.587239	NOUN
cjfa-41547	168	17	0.487265	0.487265	NUM
cjfa-41547	168	18	-1.205174	-1.205174	NOUN
cjfa-41547	168	19	0.2534	0.2534	NUM
cjfa-41547	168	20	root	root	NOUN
cjfa-41547	168	21	mse	mse	NOUN
cjfa-41547	168	22	0.043285	0.043285	NUM
cjfa-41547	168	23	r	r	NOUN
cjfa-41547	168	24	-	-	PUNCT
cjfa-41547	168	25	squared	square	VERB
cjfa-41547	168	26	0.838720	0.838720	NUM
cjfa-41547	168	27	mean	mean	NOUN
cjfa-41547	168	28	dependent	dependent	ADJ
cjfa-41547	168	29	var	var	NOUN
cjfa-41547	168	30	0.343733	0.343733	NUM
cjfa-41547	168	31	adjusted	adjusted	ADJ
cjfa-41547	168	32	r	r	NOUN
cjfa-41547	168	33	-	-	PUNCT
cjfa-41547	168	34	squared	square	VERB
cjfa-41547	168	35	0.574806	0.574806	NUM
cjfa-41547	168	36	nusirat	nusirat	NOUN
cjfa-41547	168	37	ojuolape	ojuolape	NOUN
cjfa-41547	168	38	gold	gold	NOUN
cjfa-41547	168	39	,	,	PUNCT
cjfa-41547	168	40	hope	hope	NOUN
cjfa-41547	168	41	osayantin	osayantin	PROPN
cjfa-41547	168	42	aifuwa6262	aifuwa6262	PROPN
cjfa-41547	168	43	variable	variable	ADJ
cjfa-41547	168	44	coefficient	coefficient	NOUN
cjfa-41547	168	45	std	std	NOUN
cjfa-41547	168	46	.	.	NOUN
cjfa-41547	168	47	error	error	NOUN
cjfa-41547	168	48	t	t	NOUN
cjfa-41547	168	49	-	-	PUNCT
cjfa-41547	168	50	statistic	statistic	NOUN
cjfa-41547	168	51	prob	prob	NOUN
cjfa-41547	168	52	.	.	PUNCT
cjfa-41547	169	1	s.d	s.d	PROPN
cjfa-41547	169	2	.	.	PROPN
cjfa-41547	170	1	dependent	dependent	ADJ
cjfa-41547	170	2	var	var	NOUN
cjfa-41547	170	3	0.109626	0.109626	NUM
cjfa-41547	170	4	s.e	s.e	PROPN
cjfa-41547	170	5	.	.	PROPN
cjfa-41547	170	6	of	of	ADP
cjfa-41547	170	7	regression	regression	NOUN
cjfa-41547	170	8	0.071483	0.071483	NUM
cjfa-41547	170	9	akaike	akaike	ADJ
cjfa-41547	170	10	info	info	NOUN
cjfa-41547	170	11	criterion	criterion	NOUN
cjfa-41547	170	12	-2.175336	-2.175336	PROPN
cjfa-41547	170	13	sum	sum	PROPN
cjfa-41547	170	14	squared	square	VERB
cjfa-41547	170	15	resid	resid	VERB
cjfa-41547	170	16	0.056209	0.056209	NUM
cjfa-41547	170	17	schwarz	schwarz	NOUN
cjfa-41547	170	18	criterion	criterion	NOUN
cjfa-41547	170	19	-1.287911	-1.287911	PROPN
cjfa-41547	170	20	log	log	PROPN
cjfa-41547	170	21	likelihood	likelihood	NOUN
cjfa-41547	170	22	51.63004	51.63004	NUM
cjfa-41547	170	23	hannan	hannan	PROPN
cjfa-41547	170	24	-	-	PUNCT
cjfa-41547	170	25	quinn	quinn	PROPN
cjfa-41547	170	26	crit	crit	NOUN
cjfa-41547	170	27	.	.	PUNCT
cjfa-41547	171	1	-1.891441	-1.891441	NOUN
cjfa-41547	172	1	f	f	X
cjfa-41547	172	2	-	-	PUNCT
cjfa-41547	172	3	statistic	statistic	ADJ
cjfa-41547	172	4	13.17810	13.17810	NUM
cjfa-41547	172	5	durbin	durbin	ADJ
cjfa-41547	172	6	-	-	PUNCT
cjfa-41547	172	7	watson	watson	NOUN
cjfa-41547	172	8	stat	stat	NOUN
cjfa-41547	172	9	2.112825	2.112825	NUM
cjfa-41547	172	10	prob(f	prob(f	NOUN
cjfa-41547	172	11	-	-	PUNCT
cjfa-41547	172	12	statistic	statistic	NOUN
cjfa-41547	172	13	)	)	PUNCT
cjfa-41547	172	14	0.027444	0.027444	NUM
cjfa-41547	172	15	s	s	PART
cjfa-41547	172	16	o	o	NOUN
cjfa-41547	172	17	u	u	NOUN
cjfa-41547	172	18	r	r	NOUN
cjfa-41547	172	19	c	c	NOUN
cjfa-41547	172	20	e	e	NOUN
cjfa-41547	172	21	:	:	PUNCT
cjfa-41547	172	22	authors	author	NOUN
cjfa-41547	172	23	’	'	PUNCT
cjfa-41547	172	24	computation	computation	NOUN
cjfa-41547	172	25	,	,	PUNCT
cjfa-41547	172	26	2021	2021	NUM
cjfa-41547	172	27	.	.	PUNCT
cjfa-41547	173	1	the	the	DET
cjfa-41547	173	2	results	result	NOUN
cjfa-41547	173	3	of	of	ADP
cjfa-41547	173	4	the	the	DET
cjfa-41547	173	5	panel	panel	NOUN
cjfa-41547	173	6	least	least	ADJ
cjfa-41547	173	7	squares	square	NOUN
cjfa-41547	173	8	(	(	PUNCT
cjfa-41547	173	9	random	random	ADJ
cjfa-41547	173	10	effect	effect	NOUN
cjfa-41547	173	11	)	)	PUNCT
cjfa-41547	173	12	regression	regression	NOUN
cjfa-41547	173	13	in	in	ADP
cjfa-41547	173	14	table	table	NOUN
cjfa-41547	173	15	5	5	NUM
cjfa-41547	173	16	reveal	reveal	VERB
cjfa-41547	173	17	that	that	SCONJ
cjfa-41547	173	18	a	a	DET
cjfa-41547	173	19	board	board	NOUN
cjfa-41547	173	20	meeting	meeting	NOUN
cjfa-41547	173	21	has	have	VERB
cjfa-41547	173	22	no	no	DET
cjfa-41547	173	23	significant	significant	ADJ
cjfa-41547	173	24	impact	impact	NOUN
cjfa-41547	173	25	on	on	ADP
cjfa-41547	173	26	the	the	DET
cjfa-41547	173	27	extent	extent	NOUN
cjfa-41547	173	28	of	of	ADP
cjfa-41547	173	29	sustainability	sustainability	NOUN
cjfa-41547	173	30	reporting	report	VERB
cjfa-41547	173	31	in	in	ADP
cjfa-41547	173	32	listed	list	VERB
cjfa-41547	173	33	deposit	deposit	NOUN
cjfa-41547	173	34	money	money	NOUN
cjfa-41547	173	35	banks	bank	NOUN
cjfa-41547	173	36	in	in	ADP
cjfa-41547	173	37	nigeria	nigeria	PROPN
cjfa-41547	173	38	after	after	ADP
cjfa-41547	173	39	controlling	control	VERB
cjfa-41547	173	40	for	for	ADP
cjfa-41547	173	41	corporate	corporate	ADJ
cjfa-41547	173	42	governance	governance	NOUN
cjfa-41547	173	43	performance	performance	NOUN
cjfa-41547	173	44	and	and	CCONJ
cjfa-41547	173	45	firm	firm	ADJ
cjfa-41547	173	46	-	-	PUNCT
cjfa-41547	173	47	level	level	NOUN
cjfa-41547	173	48	qualities	quality	NOUN
cjfa-41547	173	49	,	,	PUNCT
cjfa-41547	173	50	β1	β1	PROPN
cjfa-41547	173	51	=	=	SYM
cjfa-41547	173	52	-0.013510	-0.013510	ADJ
cjfa-41547	173	53	;	;	PUNCT
cjfa-41547	173	54	se	se	X
cjfa-41547	173	55	=	=	SYM
cjfa-41547	173	56	0.013699	0.013699	NUM
cjfa-41547	173	57	,	,	PUNCT
cjfa-41547	173	58	p	p	X
cjfa-41547	173	59	=	=	NOUN
cjfa-41547	173	60	0.3453	0.3453	NUM
cjfa-41547	173	61	>	>	PUNCT
cjfa-41547	173	62	0.05	0.05	NUM
cjfa-41547	173	63	.	.	PUNCT
cjfa-41547	174	1	although	although	SCONJ
cjfa-41547	174	2	the	the	DET
cjfa-41547	174	3	relationship	relationship	NOUN
cjfa-41547	174	4	was	be	AUX
cjfa-41547	174	5	negative	negative	ADJ
cjfa-41547	174	6	but	but	CCONJ
cjfa-41547	174	7	was	be	AUX
cjfa-41547	174	8	not	not	PART
cjfa-41547	174	9	statistically	statistically	ADV
cjfa-41547	174	10	significant	significant	ADJ
cjfa-41547	174	11	at	at	ADP
cjfa-41547	174	12	5	5	NUM
cjfa-41547	174	13	%	%	NOUN
cjfa-41547	174	14	level	level	NOUN
cjfa-41547	174	15	of	of	ADP
cjfa-41547	174	16	significance	significance	NOUN
cjfa-41547	174	17	.	.	PUNCT
cjfa-41547	175	1	this	this	DET
cjfa-41547	175	2	result	result	NOUN
cjfa-41547	175	3	supports	support	VERB
cjfa-41547	175	4	the	the	DET
cjfa-41547	175	5	argument	argument	NOUN
cjfa-41547	175	6	of	of	ADP
cjfa-41547	175	7	vafeas	vafea	NOUN
cjfa-41547	175	8	(	(	PUNCT
cjfa-41547	175	9	1999	1999	NUM
cjfa-41547	175	10	)	)	PUNCT
cjfa-41547	175	11	and	and	CCONJ
cjfa-41547	175	12	jensen	jensen	PROPN
cjfa-41547	175	13	(	(	PUNCT
cjfa-41547	175	14	1993	1993	NUM
cjfa-41547	175	15	)	)	PUNCT
cjfa-41547	175	16	who	who	PRON
cjfa-41547	175	17	contend	contend	VERB
cjfa-41547	175	18	that	that	SCONJ
cjfa-41547	175	19	frequent	frequent	ADJ
cjfa-41547	175	20	board	board	NOUN
cjfa-41547	175	21	meetings	meeting	NOUN
cjfa-41547	175	22	show	show	VERB
cjfa-41547	175	23	the	the	DET
cjfa-41547	175	24	inefficiency	inefficiency	NOUN
cjfa-41547	175	25	of	of	ADP
cjfa-41547	175	26	the	the	DET
cjfa-41547	175	27	board	board	NOUN
cjfa-41547	175	28	of	of	ADP
cjfa-41547	175	29	directors	director	NOUN
cjfa-41547	175	30	in	in	ADP
cjfa-41547	175	31	carrying	carry	VERB
cjfa-41547	175	32	out	out	ADP
cjfa-41547	175	33	their	their	PRON
cjfa-41547	175	34	oversight	oversight	NOUN
cjfa-41547	175	35	and	and	CCONJ
cjfa-41547	175	36	monitoring	monitoring	NOUN
cjfa-41547	175	37	functions	function	NOUN
cjfa-41547	175	38	.	.	PUNCT
cjfa-41547	176	1	this	this	DET
cjfa-41547	176	2	findings	finding	NOUN
cjfa-41547	176	3	of	of	ADP
cjfa-41547	176	4	this	this	DET
cjfa-41547	176	5	study	study	NOUN
cjfa-41547	176	6	do	do	AUX
cjfa-41547	176	7	not	not	PART
cjfa-41547	176	8	support	support	VERB
cjfa-41547	176	9	the	the	DET
cjfa-41547	176	10	theoretical	theoretical	ADJ
cjfa-41547	176	11	framework	framework	NOUN
cjfa-41547	176	12	of	of	ADP
cjfa-41547	176	13	the	the	DET
cjfa-41547	176	14	study	study	NOUN
cjfa-41547	176	15	,	,	PUNCT
cjfa-41547	176	16	that	that	DET
cjfa-41547	176	17	board	board	NOUN
cjfa-41547	176	18	of	of	ADP
cjfa-41547	176	19	directors	director	NOUN
cjfa-41547	176	20	are	be	AUX
cjfa-41547	176	21	resource	resource	NOUN
cjfa-41547	176	22	would	would	AUX
cjfa-41547	176	23	not	not	PART
cjfa-41547	176	24	promote	promote	VERB
cjfa-41547	176	25	corporate	corporate	ADJ
cjfa-41547	176	26	strategies	strategy	NOUN
cjfa-41547	176	27	such	such	ADJ
cjfa-41547	176	28	as	as	ADP
cjfa-41547	176	29	sustainability	sustainability	NOUN
cjfa-41547	176	30	reporting	report	VERB
cjfa-41547	176	31	through	through	ADP
cjfa-41547	176	32	board	board	NOUN
cjfa-41547	176	33	meetings	meeting	NOUN
cjfa-41547	176	34	.	.	PUNCT
cjfa-41547	177	1	the	the	DET
cjfa-41547	177	2	finding	finding	NOUN
cjfa-41547	177	3	of	of	ADP
cjfa-41547	177	4	this	this	DET
cjfa-41547	177	5	study	study	NOUN
cjfa-41547	177	6	is	be	AUX
cjfa-41547	177	7	consistent	consistent	ADJ
cjfa-41547	177	8	with	with	ADP
cjfa-41547	177	9	works	work	NOUN
cjfa-41547	177	10	grigoris	grigoris	NOUN
cjfa-41547	177	11	(	(	PUNCT
cjfa-41547	177	12	2014	2014	NUM
cjfa-41547	177	13	)	)	PUNCT
cjfa-41547	177	14	in	in	ADP
cjfa-41547	177	15	the	the	DET
cjfa-41547	177	16	us	us	PROPN
cjfa-41547	177	17	,	,	PUNCT
cjfa-41547	177	18	ju	ju	PROPN
cjfa-41547	177	19	ahmad	ahmad	PROPN
cjfa-41547	177	20	et	et	PROPN
cjfa-41547	177	21	al	al	PROPN
cjfa-41547	177	22	.	.	PROPN
cjfa-41547	178	1	(	(	PUNCT
cjfa-41547	178	2	2017	2017	NUM
cjfa-41547	178	3	)	)	PUNCT
cjfa-41547	178	4	in	in	ADP
cjfa-41547	178	5	malaysia	malaysia	PROPN
cjfa-41547	178	6	,	,	PUNCT
cjfa-41547	178	7	falikhatun	falikhatun	PROPN
cjfa-41547	178	8	et	et	PROPN
cjfa-41547	178	9	al	al	PROPN
cjfa-41547	178	10	.	.	PROPN
cjfa-41547	179	1	(	(	PUNCT
cjfa-41547	179	2	2020	2020	NUM
cjfa-41547	179	3	)	)	PUNCT
cjfa-41547	179	4	in	in	ADP
cjfa-41547	179	5	indonesia	indonesia	PROPN
cjfa-41547	179	6	,	,	PUNCT
cjfa-41547	179	7	valentino	valentino	PROPN
cjfa-41547	179	8	and	and	CCONJ
cjfa-41547	179	9	nicola	nicola	PROPN
cjfa-41547	179	10	(	(	PUNCT
cjfa-41547	179	11	2019	2019	NUM
cjfa-41547	179	12	)	)	PUNCT
cjfa-41547	179	13	.	.	PUNCT
cjfa-41547	180	1	in	in	ADP
cjfa-41547	180	2	nigeria	nigeria	PROPN
cjfa-41547	180	3	,	,	PUNCT
cjfa-41547	180	4	the	the	DET
cjfa-41547	180	5	finding	finding	NOUN
cjfa-41547	180	6	of	of	ADP
cjfa-41547	180	7	this	this	DET
cjfa-41547	180	8	work	work	NOUN
cjfa-41547	180	9	is	be	AUX
cjfa-41547	180	10	in	in	ADP
cjfa-41547	180	11	tandem	tandem	NOUN
cjfa-41547	180	12	with	with	ADP
cjfa-41547	180	13	the	the	DET
cjfa-41547	180	14	works	work	NOUN
cjfa-41547	180	15	of	of	ADP
cjfa-41547	180	16	otuya	otuya	NOUN
cjfa-41547	180	17	,	,	PUNCT
cjfa-41547	180	18	akporien	akporien	NOUN
cjfa-41547	180	19	and	and	CCONJ
cjfa-41547	180	20	ofeimun	ofeimun	PROPN
cjfa-41547	180	21	(	(	PUNCT
cjfa-41547	180	22	2019	2019	NUM
cjfa-41547	180	23	)	)	PUNCT
cjfa-41547	180	24	in	in	ADP
cjfa-41547	180	25	nigeria	nigeria	PROPN
cjfa-41547	180	26	oil	oil	NOUN
cjfa-41547	180	27	and	and	CCONJ
cjfa-41547	180	28	gas	gas	NOUN
cjfa-41547	180	29	companies	company	NOUN
cjfa-41547	180	30	and	and	CCONJ
cjfa-41547	180	31	also	also	ADV
cjfa-41547	180	32	the	the	DET
cjfa-41547	180	33	work	work	NOUN
cjfa-41547	180	34	of	of	ADP
cjfa-41547	180	35	baba	baba	PROPN
cjfa-41547	180	36	and	and	CCONJ
cjfa-41547	180	37	abdul	abdul	PROPN
cjfa-41547	180	38	-	-	PUNCT
cjfa-41547	180	39	manaf	manaf	PROPN
cjfa-41547	180	40	(	(	PUNCT
cjfa-41547	180	41	2017	2017	NUM
cjfa-41547	180	42	)	)	PUNCT
cjfa-41547	180	43	on	on	ADP
cjfa-41547	180	44	selected	select	VERB
cjfa-41547	180	45	quoted	quote	VERB
cjfa-41547	180	46	firms	firm	NOUN
cjfa-41547	180	47	in	in	ADP
cjfa-41547	180	48	nigeria	nigeria	PROPN
cjfa-41547	180	49	.	.	PUNCT
cjfa-41547	181	1	in	in	ADP
cjfa-41547	181	2	contrast	contrast	NOUN
cjfa-41547	181	3	to	to	ADP
cjfa-41547	181	4	the	the	DET
cjfa-41547	181	5	finding	finding	NOUN
cjfa-41547	181	6	of	of	ADP
cjfa-41547	181	7	this	this	DET
cjfa-41547	181	8	study	study	NOUN
cjfa-41547	181	9	,	,	PUNCT
cjfa-41547	181	10	mohammed	mohammed	PROPN
cjfa-41547	181	11	(	(	PUNCT
cjfa-41547	181	12	2017	2017	NUM
cjfa-41547	181	13	)	)	PUNCT
cjfa-41547	181	14	found	find	VERB
cjfa-41547	181	15	a	a	DET
cjfa-41547	181	16	positive	positive	ADJ
cjfa-41547	181	17	association	association	NOUN
cjfa-41547	181	18	between	between	ADP
cjfa-41547	181	19	a	a	DET
cjfa-41547	181	20	board	board	NOUN
cjfa-41547	181	21	meeting	meeting	NOUN
cjfa-41547	181	22	and	and	CCONJ
cjfa-41547	181	23	sustainability	sustainability	NOUN
cjfa-41547	181	24	reporting	reporting	NOUN
cjfa-41547	181	25	;	;	PUNCT
cjfa-41547	181	26	while	while	SCONJ
cjfa-41547	181	27	fodio	fodio	PROPN
cjfa-41547	181	28	et	et	PROPN
cjfa-41547	181	29	al	al	PROPN
cjfa-41547	181	30	.	.	PROPN
cjfa-41547	182	1	(	(	PUNCT
cjfa-41547	182	2	2021	2021	NUM
cjfa-41547	182	3	)	)	PUNCT
cjfa-41547	182	4	found	find	VERB
cjfa-41547	182	5	a	a	DET
cjfa-41547	182	6	negative	negative	ADJ
cjfa-41547	182	7	relationship	relationship	NOUN
cjfa-41547	182	8	between	between	ADP
cjfa-41547	182	9	board	board	NOUN
cjfa-41547	182	10	meeting	meeting	NOUN
cjfa-41547	182	11	and	and	CCONJ
cjfa-41547	182	12	sustainability	sustainability	NOUN
cjfa-41547	182	13	reporting	reporting	NOUN
cjfa-41547	182	14	.	.	PUNCT
cjfa-41547	183	1	the	the	DET
cjfa-41547	183	2	model	model	NOUN
cjfa-41547	183	3	of	of	ADP
cjfa-41547	183	4	the	the	DET
cjfa-41547	183	5	study	study	NOUN
cjfa-41547	183	6	was	be	AUX
cjfa-41547	183	7	statistically	statistically	ADV
cjfa-41547	183	8	significant	significant	ADJ
cjfa-41547	183	9	,	,	PUNCT
cjfa-41547	183	10	f	f	X
cjfa-41547	183	11	-	-	PUNCT
cjfa-41547	183	12	statistic	statistic	NOUN
cjfa-41547	183	13	=	=	SYM
cjfa-41547	183	14	13.17810	13.17810	NUM
cjfa-41547	183	15	,	,	PUNCT
cjfa-41547	183	16	p	p	X
cjfa-41547	183	17	=	=	PROPN
cjfa-41547	183	18	0.027444	0.027444	NUM
cjfa-41547	183	19	.	.	PUNCT
cjfa-41547	184	1	this	this	PRON
cjfa-41547	184	2	implies	imply	VERB
cjfa-41547	184	3	that	that	SCONJ
cjfa-41547	184	4	the	the	DET
cjfa-41547	184	5	model	model	NOUN
cjfa-41547	184	6	is	be	AUX
cjfa-41547	184	7	fit	fit	ADJ
cjfa-41547	184	8	.	.	PUNCT
cjfa-41547	185	1	also	also	ADV
cjfa-41547	185	2	,	,	PUNCT
cjfa-41547	185	3	the	the	DET
cjfa-41547	185	4	adjusted	adjusted	ADJ
cjfa-41547	185	5	r	r	NOUN
cjfa-41547	185	6	-	-	NOUN
cjfa-41547	185	7	square	square	NOUN
cjfa-41547	185	8	for	for	ADP
cjfa-41547	185	9	the	the	DET
cjfa-41547	185	10	model	model	NOUN
cjfa-41547	185	11	stood	stand	VERB
cjfa-41547	185	12	at	at	ADP
cjfa-41547	185	13	0.574806	0.574806	NUM
cjfa-41547	185	14	which	which	PRON
cjfa-41547	185	15	implies	imply	VERB
cjfa-41547	185	16	that	that	SCONJ
cjfa-41547	185	17	about	about	ADP
cjfa-41547	185	18	57	57	NUM
cjfa-41547	185	19	%	%	NOUN
cjfa-41547	185	20	of	of	ADP
cjfa-41547	185	21	the	the	DET
cjfa-41547	185	22	systematic	systematic	ADJ
cjfa-41547	185	23	variation	variation	NOUN
cjfa-41547	185	24	in	in	ADP
cjfa-41547	185	25	the	the	DET
cjfa-41547	185	26	dependent	dependent	ADJ
cjfa-41547	185	27	variable	variable	NOUN
cjfa-41547	185	28	is	be	AUX
cjfa-41547	185	29	caused	cause	VERB
cjfa-41547	185	30	by	by	ADP
cjfa-41547	185	31	the	the	DET
cjfa-41547	185	32	explanatory	explanatory	ADJ
cjfa-41547	185	33	variable	variable	ADJ
cjfa-41547	185	34	used	use	VERB
cjfa-41547	185	35	table	table	NOUN
cjfa-41547	185	36	5	5	NUM
cjfa-41547	185	37	.	.	PUNCT
cjfa-41547	185	38	panel	panel	NOUN
cjfa-41547	185	39	…	…	SYM
cjfa-41547	185	40	board	board	NOUN
cjfa-41547	185	41	meeting	meeting	NOUN
cjfa-41547	185	42	and	and	CCONJ
cjfa-41547	185	43	sustainability	sustainability	NOUN
cjfa-41547	185	44	reporting	reporting	NOUN
cjfa-41547	185	45	of	of	ADP
cjfa-41547	185	46	banks	bank	NOUN
cjfa-41547	185	47	in	in	ADP
cjfa-41547	185	48	nigeria	nigeria	PROPN
cjfa-41547	185	49	6363	6363	NUM
cjfa-41547	185	50	in	in	ADP
cjfa-41547	185	51	the	the	DET
cjfa-41547	185	52	study	study	NOUN
cjfa-41547	185	53	.	.	PUNCT
cjfa-41547	186	1	while	while	SCONJ
cjfa-41547	186	2	about	about	ADV
cjfa-41547	186	3	43	43	NUM
cjfa-41547	186	4	%	%	NOUN
cjfa-41547	186	5	of	of	ADP
cjfa-41547	186	6	the	the	DET
cjfa-41547	186	7	variations	variation	NOUN
cjfa-41547	186	8	can	can	AUX
cjfa-41547	186	9	be	be	AUX
cjfa-41547	186	10	linked	link	VERB
cjfa-41547	186	11	to	to	ADP
cjfa-41547	186	12	other	other	ADJ
cjfa-41547	186	13	variables	variable	NOUN
cjfa-41547	186	14	not	not	PART
cjfa-41547	186	15	included	include	VERB
cjfa-41547	186	16	in	in	ADP
cjfa-41547	186	17	the	the	DET
cjfa-41547	186	18	model	model	NOUN
cjfa-41547	186	19	but	but	CCONJ
cjfa-41547	186	20	adequately	adequately	ADV
cjfa-41547	186	21	captured	capture	VERB
cjfa-41547	186	22	by	by	ADP
cjfa-41547	186	23	the	the	DET
cjfa-41547	186	24	standard	standard	ADJ
cjfa-41547	186	25	error	error	NOUN
cjfa-41547	186	26	of	of	ADP
cjfa-41547	186	27	the	the	DET
cjfa-41547	186	28	regression	regression	NOUN
cjfa-41547	186	29	,	,	PUNCT
cjfa-41547	186	30	se	se	X
cjfa-41547	186	31	=	=	PROPN
cjfa-41547	186	32	0.071483	0.071483	NUM
cjfa-41547	186	33	.	.	PUNCT
cjfa-41547	187	1	robustness	robustness	NOUN
cjfa-41547	187	2	checkrobustness	checkrobustness	NOUN
cjfa-41547	187	3	check	check	NOUN
cjfa-41547	187	4	to	to	PART
cjfa-41547	187	5	determine	determine	VERB
cjfa-41547	187	6	the	the	DET
cjfa-41547	187	7	robustness	robustness	NOUN
cjfa-41547	187	8	of	of	ADP
cjfa-41547	187	9	the	the	DET
cjfa-41547	187	10	study	study	NOUN
cjfa-41547	188	1	,	,	PUNCT
cjfa-41547	188	2	the	the	DET
cjfa-41547	188	3	study	study	NOUN
cjfa-41547	188	4	further	far	ADV
cjfa-41547	188	5	extended	extend	VERB
cjfa-41547	188	6	the	the	DET
cjfa-41547	188	7	regression	regression	NOUN
cjfa-41547	188	8	model	model	NOUN
cjfa-41547	188	9	by	by	ADP
cjfa-41547	188	10	classifying	classify	VERB
cjfa-41547	188	11	the	the	DET
cjfa-41547	188	12	sustainability	sustainability	NOUN
cjfa-41547	188	13	reporting	report	VERB
cjfa-41547	188	14	to	to	ADP
cjfa-41547	188	15	high	high	ADJ
cjfa-41547	188	16	and	and	CCONJ
cjfa-41547	188	17	low	low	ADJ
cjfa-41547	188	18	quality	quality	NOUN
cjfa-41547	188	19	.	.	PUNCT
cjfa-41547	189	1	dummies	dummy	NOUN
cjfa-41547	189	2	were	be	AUX
cjfa-41547	189	3	allocated	allocate	VERB
cjfa-41547	189	4	to	to	ADP
cjfa-41547	189	5	variable	variable	NOUN
cjfa-41547	189	6	where	where	SCONJ
cjfa-41547	189	7	1	1	NUM
cjfa-41547	189	8	stands	stand	VERB
cjfa-41547	189	9	for	for	ADP
cjfa-41547	189	10	any	any	DET
cjfa-41547	189	11	value	value	NOUN
cjfa-41547	189	12	greater	great	ADJ
cjfa-41547	189	13	than	than	ADP
cjfa-41547	189	14	0.5	0.5	NUM
cjfa-41547	189	15	signifying	signify	VERB
cjfa-41547	189	16	high	high	ADJ
cjfa-41547	189	17	-	-	PUNCT
cjfa-41547	189	18	quality	quality	NOUN
cjfa-41547	189	19	sustainability	sustainability	NOUN
cjfa-41547	189	20	reporting	reporting	NOUN
cjfa-41547	189	21	and	and	CCONJ
cjfa-41547	189	22	0	0	NUM
cjfa-41547	189	23	stands	stand	VERB
cjfa-41547	189	24	for	for	ADP
cjfa-41547	189	25	any	any	DET
cjfa-41547	189	26	value	value	NOUN
cjfa-41547	189	27	less	less	ADJ
cjfa-41547	189	28	than	than	ADP
cjfa-41547	189	29	0.5	0.5	NUM
cjfa-41547	189	30	representing	represent	VERB
cjfa-41547	189	31	low	low	ADJ
cjfa-41547	189	32	-	-	PUNCT
cjfa-41547	189	33	quality	quality	NOUN
cjfa-41547	189	34	sustainability	sustainability	NOUN
cjfa-41547	189	35	reporting	reporting	NOUN
cjfa-41547	189	36	.	.	PUNCT
cjfa-41547	190	1	since	since	SCONJ
cjfa-41547	190	2	the	the	DET
cjfa-41547	190	3	dependent	dependent	ADJ
cjfa-41547	190	4	variable	variable	NOUN
cjfa-41547	190	5	is	be	AUX
cjfa-41547	190	6	represented	represent	VERB
cjfa-41547	190	7	by	by	ADP
cjfa-41547	190	8	the	the	DET
cjfa-41547	190	9	dummy	dummy	ADJ
cjfa-41547	190	10	variable	variable	NOUN
cjfa-41547	190	11	,	,	PUNCT
cjfa-41547	190	12	the	the	DET
cjfa-41547	190	13	study	study	NOUN
cjfa-41547	190	14	employed	employ	VERB
cjfa-41547	190	15	logistic	logistic	ADJ
cjfa-41547	190	16	analysis	analysis	NOUN
cjfa-41547	190	17	for	for	ADP
cjfa-41547	190	18	the	the	DET
cjfa-41547	190	19	robustness	robustness	NOUN
cjfa-41547	190	20	check	check	NOUN
cjfa-41547	190	21	.	.	PUNCT
cjfa-41547	191	1	from	from	ADP
cjfa-41547	191	2	table	table	NOUN
cjfa-41547	191	3	6	6	NUM
cjfa-41547	191	4	,	,	PUNCT
cjfa-41547	191	5	these	these	DET
cjfa-41547	191	6	results	result	NOUN
cjfa-41547	191	7	confirm	confirm	VERB
cjfa-41547	191	8	the	the	DET
cjfa-41547	191	9	robustness	robustness	NOUN
cjfa-41547	191	10	of	of	ADP
cjfa-41547	191	11	the	the	DET
cjfa-41547	191	12	main	main	ADJ
cjfa-41547	191	13	test	test	NOUN
cjfa-41547	191	14	as	as	SCONJ
cjfa-41547	191	15	the	the	DET
cjfa-41547	191	16	desired	desire	VERB
cjfa-41547	191	17	variables	variable	NOUN
cjfa-41547	191	18	retain	retain	VERB
cjfa-41547	191	19	their	their	PRON
cjfa-41547	191	20	result	result	NOUN
cjfa-41547	191	21	.	.	PUNCT
cjfa-41547	192	1	table	table	NOUN
cjfa-41547	192	2	6	6	NUM
cjfa-41547	192	3	.	.	PUNCT
cjfa-41547	193	1	logistic	logistic	ADJ
cjfa-41547	193	2	regression	regression	NOUN
cjfa-41547	193	3	dependent	dependent	ADJ
cjfa-41547	193	4	variable	variable	NOUN
cjfa-41547	193	5	:	:	PUNCT
cjfa-41547	193	6	gri	gri	PROPN
cjfa-41547	193	7	method	method	NOUN
cjfa-41547	193	8	:	:	PUNCT
cjfa-41547	193	9	ml	ml	PROPN
cjfa-41547	193	10	binary	binary	ADJ
cjfa-41547	193	11	probit	probit	PROPN
cjfa-41547	193	12	(	(	PUNCT
cjfa-41547	193	13	newton	newton	PROPN
cjfa-41547	193	14	-	-	PUNCT
cjfa-41547	193	15	raphson	raphson	PROPN
cjfa-41547	193	16	/	/	SYM
cjfa-41547	193	17	marquardt	marquardt	PROPN
cjfa-41547	193	18	steps	step	NOUN
cjfa-41547	193	19	)	)	PUNCT
cjfa-41547	193	20	date	date	NOUN
cjfa-41547	193	21	:	:	PUNCT
cjfa-41547	193	22	10/20/21	10/20/21	NUM
cjfa-41547	193	23	time	time	NOUN
cjfa-41547	193	24	:	:	PUNCT
cjfa-41547	193	25	14:39	14:39	NUM
cjfa-41547	193	26	sample	sample	NOUN
cjfa-41547	193	27	:	:	PUNCT
cjfa-41547	193	28	2014	2014	NUM
cjfa-41547	193	29	2020	2020	NUM
cjfa-41547	193	30	included	include	VERB
cjfa-41547	193	31	observations	observation	NOUN
cjfa-41547	193	32	:	:	PUNCT
cjfa-41547	193	33	70	70	NUM
cjfa-41547	193	34	convergence	convergence	NOUN
cjfa-41547	193	35	achieved	achieve	VERB
cjfa-41547	193	36	after	after	ADP
cjfa-41547	193	37	6	6	NUM
cjfa-41547	193	38	iterations	iteration	NOUN
cjfa-41547	193	39	coefficient	coefficient	NOUN
cjfa-41547	193	40	covariance	covariance	NOUN
cjfa-41547	193	41	computed	compute	VERB
cjfa-41547	193	42	using	use	VERB
cjfa-41547	193	43	observed	observed	ADJ
cjfa-41547	193	44	hessian	hessian	ADJ
cjfa-41547	193	45	variable	variable	ADJ
cjfa-41547	193	46	coefficient	coefficient	NOUN
cjfa-41547	193	47	std	std	PROPN
cjfa-41547	193	48	.	.	PUNCT
cjfa-41547	193	49	error	error	NOUN
cjfa-41547	193	50	z	z	NOUN
cjfa-41547	193	51	-	-	PUNCT
cjfa-41547	193	52	statistic	statistic	ADJ
cjfa-41547	193	53	prob	prob	NOUN
cjfa-41547	193	54	.	.	PUNCT
cjfa-41547	194	1	c	c	NOUN
cjfa-41547	194	2	0.070389	0.070389	NUM
cjfa-41547	194	3	7.667261	7.667261	NUM
cjfa-41547	194	4	0.009180	0.009180	NUM
cjfa-41547	194	5	0.9927	0.9927	NUM
cjfa-41547	194	6	bm	bm	PROPN
cjfa-41547	194	7	-0.108849	-0.108849	PROPN
cjfa-41547	194	8	0.159098	0.159098	NUM
cjfa-41547	194	9	-0.684160	-0.684160	NOUN
cjfa-41547	194	10	0.4939	0.4939	NUM
cjfa-41547	194	11	bin	bin	NOUN
cjfa-41547	194	12	13.46869	13.46869	NUM
cjfa-41547	194	13	5.843984	5.843984	NUM
cjfa-41547	194	14	2.304710	2.304710	NUM
cjfa-41547	194	15	0.0212	0.0212	NUM
cjfa-41547	194	16	bs	b	NOUN
cjfa-41547	194	17	3.363543	3.363543	NUM
cjfa-41547	194	18	3.136372	3.136372	NUM
cjfa-41547	194	19	1.072431	1.072431	NUM
cjfa-41547	194	20	0.2835	0.2835	NUM
cjfa-41547	194	21	bel	bel	NOUN
cjfa-41547	194	22	0.097156	0.097156	NUM
cjfa-41547	194	23	0.330713	0.330713	NUM
cjfa-41547	195	1	0.293779	0.293779	NUM
cjfa-41547	195	2	0.7689	0.7689	NUM
cjfa-41547	195	3	prf	prf	PROPN
cjfa-41547	195	4	160.9396	160.9396	NUM
cjfa-41547	195	5	110.3819	110.3819	NUM
cjfa-41547	195	6	1.458025	1.458025	NUM
cjfa-41547	195	7	0.1448	0.1448	NUM
cjfa-41547	195	8	fs	fs	ADP
cjfa-41547	195	9	-12.20435	-12.20435	PUNCT
cjfa-41547	195	10	17.10093	17.10093	NUM
cjfa-41547	195	11	-0.713666	-0.713666	NOUN
cjfa-41547	195	12	0.4754	0.4754	NUM
cjfa-41547	195	13	aq	aq	NUM
cjfa-41547	195	14	-5.017561	-5.017561	NOUN
cjfa-41547	195	15	5.818692	5.818692	NUM
cjfa-41547	195	16	-0.862318	-0.862318	NOUN
cjfa-41547	195	17	0.3885	0.3885	NUM
cjfa-41547	195	18	mcfadden	mcfadden	NOUN
cjfa-41547	195	19	r	r	X
cjfa-41547	195	20	-	-	PUNCT
cjfa-41547	195	21	squared	square	VERB
cjfa-41547	195	22	0.444156	0.444156	NUM
cjfa-41547	195	23	mean	mean	NOUN
cjfa-41547	195	24	dependent	dependent	ADJ
cjfa-41547	195	25	var	var	NOUN
cjfa-41547	195	26	0.333333	0.333333	NUM
cjfa-41547	195	27	s.d	s.d	PROPN
cjfa-41547	195	28	.	.	PUNCT
cjfa-41547	195	29	dependent	dependent	ADJ
cjfa-41547	195	30	var	var	NOUN
cjfa-41547	195	31	0.479463	0.479463	NUM
cjfa-41547	195	32	s.e	s.e	PROPN
cjfa-41547	195	33	.	.	PROPN
cjfa-41547	195	34	of	of	ADP
cjfa-41547	195	35	regression	regression	NOUN
cjfa-41547	195	36	0.388884	0.388884	NUM
cjfa-41547	195	37	nusirat	nusirat	NOUN
cjfa-41547	195	38	ojuolape	ojuolape	NOUN
cjfa-41547	195	39	gold	gold	NOUN
cjfa-41547	195	40	,	,	PUNCT
cjfa-41547	195	41	hope	hope	NOUN
cjfa-41547	195	42	osayantin	osayantin	NOUN
cjfa-41547	195	43	aifuwa6464	aifuwa6464	PROPN
cjfa-41547	195	44	variable	variable	ADJ
cjfa-41547	195	45	coefficient	coefficient	NOUN
cjfa-41547	195	46	std	std	NOUN
cjfa-41547	195	47	.	.	PUNCT
cjfa-41547	196	1	error	error	NOUN
cjfa-41547	196	2	z	z	NOUN
cjfa-41547	196	3	-	-	PUNCT
cjfa-41547	196	4	statistic	statistic	ADJ
cjfa-41547	196	5	prob	prob	NOUN
cjfa-41547	196	6	.	.	PUNCT
cjfa-41547	197	1	akaike	akaike	ADJ
cjfa-41547	197	2	info	info	NOUN
cjfa-41547	197	3	criterion	criterion	NOUN
cjfa-41547	197	4	1.240939	1.240939	NUM
cjfa-41547	197	5	sum	sum	NOUN
cjfa-41547	197	6	squared	square	VERB
cjfa-41547	197	7	resid	resid	NOUN
cjfa-41547	197	8	3.327075	3.327075	NUM
cjfa-41547	197	9	schwarz	schwarz	NOUN
cjfa-41547	197	10	criterion	criterion	NOUN
cjfa-41547	197	11	1.614591	1.614591	NUM
cjfa-41547	197	12	log	log	NOUN
cjfa-41547	197	13	likelihood	likelihood	NOUN
cjfa-41547	197	14	-10.61408	-10.61408	PUNCT
cjfa-41547	197	15	hannan	hannan	PROPN
cjfa-41547	197	16	-	-	PUNCT
cjfa-41547	197	17	quinn	quinn	PROPN
cjfa-41547	197	18	criter	criter	NOUN
cjfa-41547	197	19	.	.	PUNCT
cjfa-41547	198	1	1.360473	1.360473	NUM
cjfa-41547	198	2	deviance	deviance	NOUN
cjfa-41547	198	3	21.22816	21.22816	NUM
cjfa-41547	198	4	restr	restr	NOUN
cjfa-41547	198	5	.	.	PUNCT
cjfa-41547	199	1	deviance	deviance	NOUN
cjfa-41547	199	2	38.19085	38.19085	NUM
cjfa-41547	199	3	restr	restr	NOUN
cjfa-41547	199	4	.	.	PUNCT
cjfa-41547	200	1	log	log	PROPN
cjfa-41547	200	2	likelihood	likelihood	NOUN
cjfa-41547	200	3	-19.09543	-19.09543	PUNCT
cjfa-41547	200	4	lr	lr	X
cjfa-41547	200	5	statistic	statistic	NOUN
cjfa-41547	200	6	16.96269	16.96269	NUM
cjfa-41547	200	7	avg	avg	PROPN
cjfa-41547	200	8	.	.	PROPN
cjfa-41547	201	1	log	log	PROPN
cjfa-41547	201	2	likelihood	likelihood	PROPN
cjfa-41547	201	3	-0.353803	-0.353803	NOUN
cjfa-41547	201	4	prob(lr	prob(lr	PROPN
cjfa-41547	201	5	statistic	statistic	PROPN
cjfa-41547	201	6	)	)	PUNCT
cjfa-41547	201	7	0.017638	0.017638	NUM
cjfa-41547	201	8	obs	ob	NOUN
cjfa-41547	201	9	with	with	ADP
cjfa-41547	201	10	dep=0	dep=0	PROPN
cjfa-41547	201	11	50	50	NUM
cjfa-41547	201	12	total	total	ADJ
cjfa-41547	201	13	obs	obs	PROPN
cjfa-41547	201	14	70	70	NUM
cjfa-41547	201	15	obs	obs	PROPN
cjfa-41547	201	16	with	with	ADP
cjfa-41547	201	17	dep=1	dep=1	PROPN
cjfa-41547	201	18	20	20	NUM
cjfa-41547	201	19	s	s	NOUN
cjfa-41547	201	20	o	o	NOUN
cjfa-41547	201	21	u	u	NOUN
cjfa-41547	201	22	r	r	NOUN
cjfa-41547	201	23	c	c	NOUN
cjfa-41547	201	24	e	e	NOUN
cjfa-41547	201	25	:	:	PUNCT
cjfa-41547	201	26	authors	author	NOUN
cjfa-41547	201	27	’	'	PUNCT
cjfa-41547	201	28	computation	computation	NOUN
cjfa-41547	201	29	,	,	PUNCT
cjfa-41547	201	30	2020	2020	NUM
cjfa-41547	201	31	.	.	PUNCT
cjfa-41547	202	1	for	for	ADP
cjfa-41547	202	2	both	both	DET
cjfa-41547	202	3	hypotheses	hypothesis	NOUN
cjfa-41547	202	4	tested	test	VERB
cjfa-41547	202	5	,	,	PUNCT
cjfa-41547	202	6	the	the	DET
cjfa-41547	202	7	results	result	NOUN
cjfa-41547	202	8	were	be	AUX
cjfa-41547	202	9	the	the	DET
cjfa-41547	202	10	same	same	ADJ
cjfa-41547	202	11	.	.	PUNCT
cjfa-41547	203	1	board	board	NOUN
cjfa-41547	203	2	meeting	meeting	NOUN
cjfa-41547	203	3	had	have	VERB
cjfa-41547	203	4	no	no	DET
cjfa-41547	203	5	significant	significant	ADJ
cjfa-41547	203	6	influence	influence	NOUN
cjfa-41547	203	7	on	on	ADP
cjfa-41547	203	8	sustainability	sustainability	NOUN
cjfa-41547	203	9	reporting	reporting	NOUN
cjfa-41547	203	10	,	,	PUNCT
cjfa-41547	203	11	β1	β1	PROPN
cjfa-41547	203	12	=	=	SYM
cjfa-41547	203	13	-0.108849	-0.108849	NOUN
cjfa-41547	203	14	;	;	PUNCT
cjfa-41547	203	15	se	se	X
cjfa-41547	203	16	=	=	SYM
cjfa-41547	203	17	0.159098	0.159098	NUM
cjfa-41547	203	18	,	,	PUNCT
cjfa-41547	203	19	p	p	X
cjfa-41547	203	20	>	>	X
cjfa-41547	203	21	0.05	0.05	NUM
cjfa-41547	203	22	.	.	PUNCT
cjfa-41547	203	23	 	 	SPACE
cjfa-41547	203	24	conclusion	conclusion	NOUN
cjfa-41547	203	25	 	 	SPACE
cjfa-41547	203	26	conclusion	conclusion	NOUN
cjfa-41547	203	27	the	the	DET
cjfa-41547	203	28	study	study	NOUN
cjfa-41547	203	29	examined	examine	VERB
cjfa-41547	203	30	the	the	DET
cjfa-41547	203	31	impact	impact	NOUN
cjfa-41547	203	32	of	of	ADP
cjfa-41547	203	33	a	a	DET
cjfa-41547	203	34	board	board	NOUN
cjfa-41547	203	35	meeting	meeting	NOUN
cjfa-41547	203	36	on	on	ADP
cjfa-41547	203	37	sustainability	sustainability	NOUN
cjfa-41547	203	38	reporting	reporting	NOUN
cjfa-41547	203	39	in	in	ADP
cjfa-41547	203	40	banks	bank	NOUN
cjfa-41547	203	41	in	in	ADP
cjfa-41547	203	42	nigeria	nigeria	PROPN
cjfa-41547	203	43	.	.	PUNCT
cjfa-41547	204	1	ten	ten	NUM
cjfa-41547	204	2	(	(	PUNCT
cjfa-41547	204	3	10	10	NUM
cjfa-41547	204	4	)	)	PUNCT
cjfa-41547	204	5	listed	list	VERB
cjfa-41547	204	6	deposit	deposit	NOUN
cjfa-41547	204	7	money	money	NOUN
cjfa-41547	204	8	banks	bank	NOUN
cjfa-41547	204	9	were	be	AUX
cjfa-41547	204	10	conveniently	conveniently	ADV
cjfa-41547	204	11	sampled	sample	VERB
cjfa-41547	204	12	from	from	ADP
cjfa-41547	204	13	2014	2014	NUM
cjfa-41547	204	14	to	to	ADP
cjfa-41547	204	15	2020	2020	NUM
cjfa-41547	204	16	.	.	PUNCT
cjfa-41547	205	1	the	the	DET
cjfa-41547	205	2	result	result	NOUN
cjfa-41547	205	3	of	of	ADP
cjfa-41547	205	4	the	the	DET
cjfa-41547	205	5	study	study	NOUN
cjfa-41547	205	6	revealed	reveal	VERB
cjfa-41547	205	7	that	that	SCONJ
cjfa-41547	205	8	board	board	NOUN
cjfa-41547	205	9	meetings	meeting	NOUN
cjfa-41547	205	10	do	do	AUX
cjfa-41547	205	11	not	not	PART
cjfa-41547	205	12	have	have	VERB
cjfa-41547	205	13	significant	significant	ADJ
cjfa-41547	205	14	impact	impact	NOUN
cjfa-41547	205	15	on	on	ADP
cjfa-41547	205	16	sustainability	sustainability	NOUN
cjfa-41547	205	17	reporting	reporting	NOUN
cjfa-41547	205	18	in	in	ADP
cjfa-41547	205	19	listed	list	VERB
cjfa-41547	205	20	banks	bank	NOUN
cjfa-41547	205	21	in	in	ADP
cjfa-41547	205	22	nigeria	nigeria	PROPN
cjfa-41547	205	23	after	after	ADP
cjfa-41547	205	24	control	control	PROPN
cjfa-41547	205	25	corporate	corporate	ADJ
cjfa-41547	205	26	administration	administration	NOUN
cjfa-41547	205	27	and	and	CCONJ
cjfa-41547	205	28	firm	firm	ADJ
cjfa-41547	205	29	-	-	PUNCT
cjfa-41547	205	30	level	level	NOUN
cjfa-41547	205	31	attributes	attribute	NOUN
cjfa-41547	205	32	.	.	PUNCT
cjfa-41547	206	1	the	the	DET
cjfa-41547	206	2	study	study	NOUN
cjfa-41547	206	3	concluded	conclude	VERB
cjfa-41547	206	4	that	that	SCONJ
cjfa-41547	206	5	board	board	NOUN
cjfa-41547	206	6	meetings	meeting	NOUN
cjfa-41547	206	7	have	have	VERB
cjfa-41547	206	8	no	no	DET
cjfa-41547	206	9	significant	significant	ADJ
cjfa-41547	206	10	impact	impact	NOUN
cjfa-41547	206	11	on	on	ADP
cjfa-41547	206	12	sustainability	sustainability	NOUN
cjfa-41547	206	13	reporting	reporting	NOUN
cjfa-41547	206	14	of	of	ADP
cjfa-41547	206	15	banks	bank	NOUN
cjfa-41547	206	16	in	in	ADP
cjfa-41547	206	17	nigeria	nigeria	PROPN
cjfa-41547	206	18	.	.	PUNCT
cjfa-41547	207	1	the	the	DET
cjfa-41547	207	2	study	study	NOUN
cjfa-41547	207	3	recommended	recommend	VERB
cjfa-41547	207	4	that	that	SCONJ
cjfa-41547	207	5	banks	bank	NOUN
cjfa-41547	207	6	should	should	AUX
cjfa-41547	207	7	discuss	discuss	VERB
cjfa-41547	207	8	more	more	ADJ
cjfa-41547	207	9	on	on	ADP
cjfa-41547	207	10	sustainability	sustainability	NOUN
cjfa-41547	207	11	issue	issue	NOUN
cjfa-41547	207	12	,	,	PUNCT
cjfa-41547	207	13	that	that	ADV
cjfa-41547	207	14	is	is	ADV
cjfa-41547	207	15	,	,	PUNCT
cjfa-41547	207	16	social	social	ADJ
cjfa-41547	207	17	and	and	CCONJ
cjfa-41547	207	18	environmental	environmental	ADJ
cjfa-41547	207	19	issues	issue	NOUN
cjfa-41547	207	20	.	.	PUNCT
cjfa-41547	207	21	 	 	SPACE
cjfa-41547	208	1	references	reference	NOUN
cjfa-41547	208	2	 	 	SPACE
cjfa-41547	208	3	references	reference	NOUN
cjfa-41547	208	4	abdullahi	abdullahi	PROPN
cjfa-41547	208	5	,	,	PUNCT
cjfa-41547	208	6	a.	a.	NOUN
cjfa-41547	208	7	,	,	PUNCT
cjfa-41547	208	8	&	&	CCONJ
cjfa-41547	208	9	makama	makama	PROPN
cjfa-41547	208	10	,	,	PUNCT
cjfa-41547	208	11	u.	u.	NOUN
cjfa-41547	208	12	(	(	PUNCT
cjfa-41547	208	13	2021	2021	NUM
cjfa-41547	208	14	)	)	PUNCT
cjfa-41547	208	15	.	.	PUNCT
cjfa-41547	209	1	sustainability	sustainability	NOUN
cjfa-41547	209	2	reporting	report	VERB
cjfa-41547	209	3	in	in	ADP
cjfa-41547	209	4	nigeria	nigeria	PROPN
cjfa-41547	209	5	.	.	PUNCT
cjfa-41547	210	1	al	al	PROPN
cjfa-41547	210	2	-	-	PUNCT
cjfa-41547	210	3	hikmah	hikmah	PROPN
cjfa-41547	210	4	journal	journal	NOUN
cjfa-41547	210	5	of	of	ADP
cjfa-41547	210	6	arts	arts	PROPN
cjfa-41547	210	7	&	&	CCONJ
cjfa-41547	210	8	social	social	ADJ
cjfa-41547	210	9	sciences	sciences	PROPN
cjfa-41547	210	10	education	education	NOUN
cjfa-41547	210	11	,	,	PUNCT
cjfa-41547	210	12	3(1	3(1	NUM
cjfa-41547	210	13	)	)	PUNCT
cjfa-41547	210	14	,	,	PUNCT
cjfa-41547	210	15	143–151	143–151	NUM
cjfa-41547	210	16	.	.	PUNCT
cjfa-41547	211	1	adeniyi	adeniyi	ADV
cjfa-41547	211	2	,	,	PUNCT
cjfa-41547	211	3	s.i	s.i	PROPN
cjfa-41547	211	4	.	.	PROPN
cjfa-41547	211	5	,	,	PUNCT
cjfa-41547	211	6	&	&	CCONJ
cjfa-41547	211	7	fadipe	fadipe	PROPN
cjfa-41547	211	8	,	,	PUNCT
cjfa-41547	211	9	a.o	a.o	PROPN
cjfa-41547	211	10	.	.	PROPN
cjfa-41547	211	11	(	(	PUNCT
cjfa-41547	211	12	2018	2018	NUM
cjfa-41547	211	13	)	)	PUNCT
cjfa-41547	211	14	.	.	PUNCT
cjfa-41547	212	1	effect	effect	NOUN
cjfa-41547	212	2	of	of	ADP
cjfa-41547	212	3	board	board	NOUN
cjfa-41547	212	4	diversity	diversity	NOUN
cjfa-41547	212	5	on	on	ADP
cjfa-41547	212	6	sustainability	sustainability	NOUN
cjfa-41547	212	7	reporting	reporting	NOUN
cjfa-41547	212	8	in	in	ADP
cjfa-41547	212	9	nigeria	nigeria	PROPN
cjfa-41547	212	10	:	:	PUNCT
cjfa-41547	212	11	a	a	DET
cjfa-41547	212	12	study	study	NOUN
cjfa-41547	212	13	of	of	ADP
cjfa-41547	212	14	beverage	beverage	NOUN
cjfa-41547	212	15	manufacturing	manufacturing	NOUN
cjfa-41547	212	16	firms	firm	NOUN
cjfa-41547	212	17	.	.	PUNCT
cjfa-41547	213	1	indonesian	indonesian	ADJ
cjfa-41547	213	2	journal	journal	PROPN
cjfa-41547	213	3	of	of	ADP
cjfa-41547	213	4	corpotable	corpotable	ADJ
cjfa-41547	213	5	6	6	NUM
cjfa-41547	213	6	.	.	PUNCT
cjfa-41547	213	7	logistic	logistic	ADJ
cjfa-41547	213	8	…	…	SYM
cjfa-41547	213	9	board	board	NOUN
cjfa-41547	213	10	meeting	meeting	NOUN
cjfa-41547	213	11	and	and	CCONJ
cjfa-41547	213	12	sustainability	sustainability	NOUN
cjfa-41547	213	13	reporting	reporting	NOUN
cjfa-41547	213	14	of	of	ADP
cjfa-41547	213	15	banks	bank	NOUN
cjfa-41547	213	16	in	in	ADP
cjfa-41547	213	17	nigeria	nigeria	PROPN
cjfa-41547	213	18	6565	6565	NUM
cjfa-41547	213	19	rate	rate	NOUN
cjfa-41547	213	20	social	social	ADJ
cjfa-41547	213	21	responsibility	responsibility	NOUN
cjfa-41547	213	22	and	and	CCONJ
cjfa-41547	213	23	environmental	environmental	ADJ
cjfa-41547	213	24	management	management	NOUN
cjfa-41547	213	25	,	,	PUNCT
cjfa-41547	213	26	1(1	1(1	NUM
cjfa-41547	213	27	)	)	PUNCT
cjfa-41547	213	28	,	,	PUNCT
cjfa-41547	213	29	43–50	43–50	NUM
cjfa-41547	213	30	.	.	PUNCT
cjfa-41547	214	1	http://dx.doi	http://dx.doi	NOUN
cjfa-41547	214	2	.	.	PUNCT
cjfa-41547	215	1	org/10.35932	org/10.35932	NOUN
cjfa-41547	215	2	/	/	SYM
cjfa-41547	215	3	ijcsrem.v1i1.12	ijcsrem.v1i1.12	PROPN
cjfa-41547	215	4	.	.	PUNCT
cjfa-41547	216	1	aifuwa	aifuwa	PROPN
cjfa-41547	216	2	,	,	PUNCT
cjfa-41547	216	3	h.o	h.o	PROPN
cjfa-41547	216	4	.	.	PROPN
cjfa-41547	216	5	(	(	PUNCT
cjfa-41547	216	6	2020	2020	NUM
cjfa-41547	216	7	)	)	PUNCT
cjfa-41547	216	8	.	.	PUNCT
cjfa-41547	217	1	sustainability	sustainability	NOUN
cjfa-41547	217	2	reporting	reporting	NOUN
cjfa-41547	217	3	and	and	CCONJ
cjfa-41547	217	4	firm	firm	ADJ
cjfa-41547	217	5	performance	performance	NOUN
cjfa-41547	217	6	in	in	ADP
cjfa-41547	217	7	developing	develop	VERB
cjfa-41547	217	8	climes	clime	NOUN
cjfa-41547	217	9	:	:	PUNCT
cjfa-41547	217	10	a	a	DET
cjfa-41547	217	11	review	review	NOUN
cjfa-41547	217	12	of	of	ADP
cjfa-41547	217	13	literature	literature	NOUN
cjfa-41547	217	14	.	.	PUNCT
cjfa-41547	218	1	copernican	copernican	PROPN
cjfa-41547	218	2	journal	journal	PROPN
cjfa-41547	218	3	of	of	ADP
cjfa-41547	218	4	finance	finance	PROPN
cjfa-41547	218	5	&	&	CCONJ
cjfa-41547	218	6	accounting	accounting	PROPN
cjfa-41547	218	7	,	,	PUNCT
cjfa-41547	218	8	9(1	9(1	NUM
cjfa-41547	218	9	)	)	PUNCT
cjfa-41547	218	10	,	,	PUNCT
cjfa-41547	218	11	9–29	9–29	NOUN
cjfa-41547	218	12	.	.	PUNCT
cjfa-41547	219	1	http://dx.doi.org/10.12775/cjfa.2020.001	http://dx.doi.org/10.12775/cjfa.2020.001	X
cjfa-41547	219	2	.	.	PUNCT
cjfa-41547	220	1	aifuwa	aifuwa	PROPN
cjfa-41547	220	2	,	,	PUNCT
cjfa-41547	220	3	h.o	h.o	PROPN
cjfa-41547	220	4	.	.	PROPN
cjfa-41547	220	5	,	,	PUNCT
cjfa-41547	220	6	&	&	CCONJ
cjfa-41547	220	7	embele	embele	PROPN
cjfa-41547	220	8	,	,	PUNCT
cjfa-41547	220	9	k.	k.	PROPN
cjfa-41547	220	10	(	(	PUNCT
cjfa-41547	220	11	2019	2019	NUM
cjfa-41547	220	12	)	)	PUNCT
cjfa-41547	220	13	.	.	PUNCT
cjfa-41547	221	1	board	board	NOUN
cjfa-41547	221	2	characteristics	characteristic	NOUN
cjfa-41547	221	3	and	and	CCONJ
cjfa-41547	221	4	financial	financial	ADJ
cjfa-41547	221	5	reporting	reporting	NOUN
cjfa-41547	221	6	quality	quality	NOUN
cjfa-41547	221	7	.	.	PUNCT
cjfa-41547	222	1	journal	journal	NOUN
cjfa-41547	222	2	of	of	ADP
cjfa-41547	222	3	accounting	accounting	NOUN
cjfa-41547	222	4	and	and	CCONJ
cjfa-41547	222	5	financial	financial	ADJ
cjfa-41547	222	6	management	management	NOUN
cjfa-41547	222	7	,	,	PUNCT
cjfa-41547	222	8	5(1	5(1	NUM
cjfa-41547	222	9	)	)	PUNCT
cjfa-41547	222	10	,	,	PUNCT
cjfa-41547	222	11	30–49	30–49	NUM
cjfa-41547	222	12	.	.	PUNCT
cjfa-41547	223	1	aifuwa	aifuwa	PROPN
cjfa-41547	223	2	,	,	PUNCT
cjfa-41547	223	3	h.o	h.o	PROPN
cjfa-41547	223	4	.	.	PROPN
cjfa-41547	223	5	,	,	PUNCT
cjfa-41547	223	6	&	&	CCONJ
cjfa-41547	223	7	okojie	okojie	ADV
cjfa-41547	223	8	,	,	PUNCT
cjfa-41547	223	9	p.i	p.i	PROPN
cjfa-41547	223	10	.	.	PUNCT
cjfa-41547	223	11	(	(	PUNCT
cjfa-41547	223	12	2015	2015	NUM
cjfa-41547	223	13	)	)	PUNCT
cjfa-41547	223	14	.	.	PUNCT
cjfa-41547	224	1	materials	material	NOUN
cjfa-41547	224	2	and	and	CCONJ
cjfa-41547	224	3	methods	method	NOUN
cjfa-41547	224	4	:	:	PUNCT
cjfa-41547	224	5	spss	spss	PROPN
cjfa-41547	224	6	demystified	demystify	VERB
cjfa-41547	224	7	.	.	PUNCT
cjfa-41547	225	1	unpublished	unpublished	ADJ
cjfa-41547	225	2	manuscript	manuscript	NOUN
cjfa-41547	225	3	,	,	PUNCT
cjfa-41547	225	4	samuel	samuel	PROPN
cjfa-41547	225	5	adegboyega	adegboyega	PROPN
cjfa-41547	225	6	univerisity	univerisity	PROPN
cjfa-41547	225	7	,	,	PUNCT
cjfa-41547	225	8	ogwa	ogwa	NOUN
cjfa-41547	225	9	,	,	PUNCT
cjfa-41547	225	10	nigeria	nigeria	PROPN
cjfa-41547	225	11	.	.	PUNCT
cjfa-41547	226	1	aifuwa	aifuwa	PROPN
cjfa-41547	226	2	,	,	PUNCT
cjfa-41547	226	3	h.o	h.o	PROPN
cjfa-41547	226	4	.	.	PROPN
cjfa-41547	226	5	,	,	PUNCT
cjfa-41547	226	6	saidu	saidu	PROPN
cjfa-41547	226	7	,	,	PUNCT
cjfa-41547	226	8	m.	m.	NOUN
cjfa-41547	226	9	,	,	PUNCT
cjfa-41547	226	10	&	&	CCONJ
cjfa-41547	226	11	gold	gold	NOUN
cjfa-41547	226	12	,	,	PUNCT
cjfa-41547	226	13	n.o	n.o	PROPN
cjfa-41547	226	14	.	.	PROPN
cjfa-41547	226	15	(	(	PUNCT
cjfa-41547	226	16	2020	2020	NUM
cjfa-41547	226	17	)	)	PUNCT
cjfa-41547	226	18	.	.	PUNCT
cjfa-41547	227	1	audit	audit	NOUN
cjfa-41547	227	2	committee	committee	PROPN
cjfa-41547	227	3	attributes	attribute	NOUN
cjfa-41547	227	4	and	and	CCONJ
cjfa-41547	227	5	timeliness	timeliness	NOUN
cjfa-41547	227	6	of	of	ADP
cjfa-41547	227	7	corporate	corporate	ADJ
cjfa-41547	227	8	financial	financial	ADJ
cjfa-41547	227	9	reporting	reporting	NOUN
cjfa-41547	227	10	in	in	ADP
cjfa-41547	227	11	nigeria	nigeria	PROPN
cjfa-41547	227	12	.	.	PUNCT
cjfa-41547	228	1	accounting	accounting	NOUN
cjfa-41547	228	2	and	and	CCONJ
cjfa-41547	228	3	finance	finance	NOUN
cjfa-41547	228	4	,	,	PUNCT
cjfa-41547	228	5	88(2	88(2	NUM
cjfa-41547	228	6	)	)	PUNCT
cjfa-41547	228	7	,	,	PUNCT
cjfa-41547	228	8	114–124	114–124	NUM
cjfa-41547	228	9	.	.	PUNCT
cjfa-41547	228	10	asaolu	asaolu	PROPN
cjfa-41547	228	11	,	,	PUNCT
cjfa-41547	228	12	t.o	t.o	PROPN
cjfa-41547	228	13	.	.	PROPN
cjfa-41547	228	14	,	,	PUNCT
cjfa-41547	228	15	agboola	agboola	PROPN
cjfa-41547	228	16	,	,	PUNCT
cjfa-41547	228	17	a.a	a.a	PROPN
cjfa-41547	228	18	.	.	PROPN
cjfa-41547	228	19	,	,	PUNCT
cjfa-41547	228	20	ayoola	ayoola	PROPN
cjfa-41547	228	21	,	,	PUNCT
cjfa-41547	228	22	t.j	t.j	PROPN
cjfa-41547	228	23	.	.	PROPN
cjfa-41547	228	24	,	,	PUNCT
cjfa-41547	228	25	&	&	CCONJ
cjfa-41547	228	26	salawu	salawu	PROPN
cjfa-41547	228	27	,	,	PUNCT
cjfa-41547	228	28	m.k	m.k	PROPN
cjfa-41547	228	29	.	.	PUNCT
cjfa-41547	228	30	(	(	PUNCT
cjfa-41547	228	31	2011	2011	NUM
cjfa-41547	228	32	)	)	PUNCT
cjfa-41547	228	33	.	.	PUNCT
cjfa-41547	229	1	sustainability	sustainability	NOUN
cjfa-41547	229	2	reporting	report	VERB
cjfa-41547	229	3	in	in	ADP
cjfa-41547	229	4	the	the	DET
cjfa-41547	229	5	nigerian	nigerian	ADJ
cjfa-41547	229	6	oil	oil	NOUN
cjfa-41547	229	7	and	and	CCONJ
cjfa-41547	229	8	gas	gas	NOUN
cjfa-41547	229	9	sector	sector	NOUN
cjfa-41547	229	10	.	.	PUNCT
cjfa-41547	230	1	environmental	environmental	ADJ
cjfa-41547	230	2	management	management	NOUN
cjfa-41547	230	3	conference	conference	NOUN
cjfa-41547	230	4	proceedings	proceeding	NOUN
cjfa-41547	230	5	,	,	PUNCT
cjfa-41547	230	6	federal	federal	ADJ
cjfa-41547	230	7	university	university	PROPN
cjfa-41547	230	8	of	of	ADP
cjfa-41547	230	9	agriculture	agriculture	PROPN
cjfa-41547	230	10	,	,	PUNCT
cjfa-41547	230	11	abeokuta	abeokuta	PROPN
cjfa-41547	230	12	,	,	PUNCT
cjfa-41547	230	13	nigeria	nigeria	PROPN
cjfa-41547	230	14	.	.	PUNCT
cjfa-41547	231	1	awodiran	awodiran	PROPN
cjfa-41547	231	2	,	,	PUNCT
cjfa-41547	231	3	m.a	m.a	PROPN
cjfa-41547	231	4	.	.	PROPN
cjfa-41547	232	1	(	(	PUNCT
cjfa-41547	232	2	2019	2019	NUM
cjfa-41547	232	3	)	)	PUNCT
cjfa-41547	232	4	.	.	PUNCT
cjfa-41547	233	1	corporate	corporate	ADJ
cjfa-41547	233	2	governance	governance	NOUN
cjfa-41547	233	3	and	and	CCONJ
cjfa-41547	233	4	sustainability	sustainability	NOUN
cjfa-41547	233	5	disclosure	disclosure	NOUN
cjfa-41547	233	6	:	:	PUNCT
cjfa-41547	233	7	evidence	evidence	NOUN
cjfa-41547	233	8	from	from	ADP
cjfa-41547	233	9	listed	list	VERB
cjfa-41547	233	10	industrial	industrial	ADJ
cjfa-41547	233	11	goods	good	NOUN
cjfa-41547	233	12	firms	firm	NOUN
cjfa-41547	233	13	in	in	ADP
cjfa-41547	233	14	nigeria	nigeria	PROPN
cjfa-41547	233	15	.	.	PUNCT
cjfa-41547	234	1	journal	journal	PROPN
cjfa-41547	234	2	of	of	ADP
cjfa-41547	234	3	economics	economic	NOUN
cjfa-41547	234	4	,	,	PUNCT
cjfa-41547	234	5	management	management	NOUN
cjfa-41547	234	6	and	and	CCONJ
cjfa-41547	234	7	social	social	ADJ
cjfa-41547	234	8	sciences	science	NOUN
cjfa-41547	234	9	,	,	PUNCT
cjfa-41547	234	10	5	5	NUM
cjfa-41547	234	11	,	,	PUNCT
cjfa-41547	234	12	67–82	67–82	NUM
cjfa-41547	234	13	.	.	PUNCT
cjfa-41547	235	1	https://ssrn.com/abstract=3395740	https://ssrn.com/abstract=3395740	PROPN
cjfa-41547	235	2	(	(	PUNCT
cjfa-41547	235	3	assessed	assess	VERB
cjfa-41547	235	4	:	:	PUNCT
cjfa-41547	235	5	5.01.2021	5.01.2021	NUM
cjfa-41547	235	6	)	)	PUNCT
cjfa-41547	235	7	.	.	PUNCT
cjfa-41547	236	1	baba	baba	PROPN
cjfa-41547	236	2	,	,	PUNCT
cjfa-41547	236	3	u.b	u.b	PROPN
cjfa-41547	236	4	.	.	PROPN
cjfa-41547	236	5	,	,	PUNCT
cjfa-41547	236	6	&	&	CCONJ
cjfa-41547	236	7	abdulmanaf	abdulmanaf	PROPN
cjfa-41547	236	8	,	,	PUNCT
cjfa-41547	236	9	k.b	k.b	PROPN
cjfa-41547	236	10	.	.	PROPN
cjfa-41547	236	11	(	(	PUNCT
cjfa-41547	236	12	2017	2017	NUM
cjfa-41547	236	13	)	)	PUNCT
cjfa-41547	236	14	.	.	PUNCT
cjfa-41547	237	1	board	board	NOUN
cjfa-41547	237	2	governance	governance	NOUN
cjfa-41547	237	3	mechanisms	mechanism	NOUN
cjfa-41547	237	4	and	and	CCONJ
cjfa-41547	237	5	sustainability	sustainability	NOUN
cjfa-41547	237	6	disclosure	disclosure	NOUN
cjfa-41547	237	7	:	:	PUNCT
cjfa-41547	237	8	a	a	DET
cjfa-41547	237	9	moderating	moderate	VERB
cjfa-41547	237	10	role	role	NOUN
cjfa-41547	237	11	of	of	ADP
cjfa-41547	237	12	intellectual	intellectual	ADJ
cjfa-41547	237	13	capital	capital	NOUN
cjfa-41547	237	14	.	.	PUNCT
cjfa-41547	238	1	asian	asian	ADJ
cjfa-41547	238	2	journal	journal	PROPN
cjfa-41547	238	3	of	of	ADP
cjfa-41547	238	4	multidisciplinary	multidisciplinary	ADJ
cjfa-41547	238	5	studies	study	NOUN
cjfa-41547	238	6	,	,	PUNCT
cjfa-41547	238	7	5(10	5(10	NUM
cjfa-41547	238	8	)	)	PUNCT
cjfa-41547	238	9	,	,	PUNCT
cjfa-41547	238	10	163–189	163–189	NUM
cjfa-41547	238	11	.	.	PUNCT
cjfa-41547	239	1	babalola	babalola	PROPN
cjfa-41547	239	2	,	,	PUNCT
cjfa-41547	239	3	a.	a.	PROPN
cjfa-41547	239	4	,	,	PUNCT
cjfa-41547	239	5	&	&	CCONJ
cjfa-41547	239	6	adedipe	adedipe	PROPN
cjfa-41547	239	7	,	,	PUNCT
cjfa-41547	239	8	o.a	o.a	PROPN
cjfa-41547	239	9	.	.	PROPN
cjfa-41547	239	10	(	(	PUNCT
cjfa-41547	239	11	2014	2014	NUM
cjfa-41547	239	12	)	)	PUNCT
cjfa-41547	239	13	.	.	PUNCT
cjfa-41547	240	1	corporate	corporate	ADJ
cjfa-41547	240	2	governance	governance	NOUN
cjfa-41547	240	3	and	and	CCONJ
cjfa-41547	240	4	sustainable	sustainable	ADJ
cjfa-41547	240	5	banking	banking	NOUN
cjfa-41547	240	6	sector	sector	NOUN
cjfa-41547	240	7	:	:	PUNCT
cjfa-41547	240	8	evidence	evidence	NOUN
cjfa-41547	240	9	from	from	ADP
cjfa-41547	240	10	nigeria	nigeria	PROPN
cjfa-41547	240	11	.	.	PUNCT
cjfa-41547	241	1	research	research	NOUN
cjfa-41547	241	2	journal	journal	PROPN
cjfa-41547	241	3	of	of	ADP
cjfa-41547	241	4	finance	finance	NOUN
cjfa-41547	241	5	and	and	CCONJ
cjfa-41547	241	6	accounting	accounting	NOUN
cjfa-41547	241	7	,	,	PUNCT
cjfa-41547	241	8	5(12	5(12	NUM
cjfa-41547	241	9	)	)	PUNCT
cjfa-41547	241	10	,	,	PUNCT
cjfa-41547	241	11	32–43	32–43	NUM
cjfa-41547	241	12	.	.	PUNCT
cjfa-41547	242	1	christofi	christofi	PROPN
cjfa-41547	242	2	,	,	PUNCT
cjfa-41547	242	3	a.	a.	NOUN
cjfa-41547	242	4	,	,	PUNCT
cjfa-41547	242	5	christofi	christofi	NOUN
cjfa-41547	242	6	,	,	PUNCT
cjfa-41547	242	7	p.	p.	PROPN
cjfa-41547	242	8	,	,	PUNCT
cjfa-41547	242	9	&	&	CCONJ
cjfa-41547	242	10	sisaye	sisaye	NOUN
cjfa-41547	242	11	,	,	PUNCT
cjfa-41547	242	12	s.	s.	PROPN
cjfa-41547	242	13	(	(	PUNCT
cjfa-41547	242	14	2012	2012	NUM
cjfa-41547	242	15	)	)	PUNCT
cjfa-41547	242	16	.	.	PUNCT
cjfa-41547	243	1	corporate	corporate	ADJ
cjfa-41547	243	2	sustainability	sustainability	NOUN
cjfa-41547	243	3	:	:	PUNCT
cjfa-41547	243	4	historical	historical	ADJ
cjfa-41547	243	5	development	development	NOUN
cjfa-41547	243	6	and	and	CCONJ
cjfa-41547	243	7	reporting	reporting	NOUN
cjfa-41547	243	8	practices	practice	NOUN
cjfa-41547	243	9	.	.	PUNCT
cjfa-41547	244	1	management	management	NOUN
cjfa-41547	244	2	research	research	PROPN
cjfa-41547	244	3	review	review	PROPN
cjfa-41547	244	4	,	,	PUNCT
cjfa-41547	244	5	35(2	35(2	NUM
cjfa-41547	244	6	)	)	PUNCT
cjfa-41547	244	7	,	,	PUNCT
cjfa-41547	244	8	157–172	157–172	NUM
cjfa-41547	244	9	.	.	PUNCT
cjfa-41547	245	1	falikhatun	falikhatun	PROPN
cjfa-41547	245	2	,	,	PUNCT
cjfa-41547	245	3	f.	f.	PROPN
cjfa-41547	245	4	,	,	PUNCT
cjfa-41547	245	5	wahyuni	wahyuni	PROPN
cjfa-41547	245	6	,	,	PUNCT
cjfa-41547	245	7	s.	s.	PROPN
cjfa-41547	245	8	,	,	PUNCT
cjfa-41547	245	9	nilasakti	nilasakti	PROPN
cjfa-41547	245	10	,	,	PUNCT
cjfa-41547	245	11	a.o	a.o	PROPN
cjfa-41547	245	12	.	.	PROPN
cjfa-41547	245	13	,	,	PUNCT
cjfa-41547	245	14	&	&	CCONJ
cjfa-41547	245	15	niswah	niswah	NOUN
cjfa-41547	245	16	,	,	PUNCT
cjfa-41547	245	17	m.a	m.a	PROPN
cjfa-41547	245	18	.	.	PROPN
cjfa-41547	245	19	(	(	PUNCT
cjfa-41547	245	20	2020	2020	NUM
cjfa-41547	245	21	)	)	PUNCT
cjfa-41547	245	22	.	.	PUNCT
cjfa-41547	246	1	sharia	sharia	PROPN
cjfa-41547	246	2	governance	governance	NOUN
cjfa-41547	246	3	and	and	CCONJ
cjfa-41547	246	4	sustainability	sustainability	NOUN
cjfa-41547	246	5	reporting	reporting	NOUN
cjfa-41547	246	6	:	:	PUNCT
cjfa-41547	246	7	the	the	DET
cjfa-41547	246	8	mediating	mediate	VERB
cjfa-41547	246	9	role	role	NOUN
cjfa-41547	246	10	of	of	ADP
cjfa-41547	246	11	financial	financial	ADJ
cjfa-41547	246	12	performance	performance	NOUN
cjfa-41547	246	13	.	.	PUNCT
cjfa-41547	247	1	al	al	PROPN
cjfa-41547	247	2	-	-	PUNCT
cjfa-41547	247	3	uqud	uqud	PROPN
cjfa-41547	247	4	:	:	PUNCT
cjfa-41547	247	5	journal	journal	NOUN
cjfa-41547	247	6	of	of	ADP
cjfa-41547	247	7	islamic	islamic	ADJ
cjfa-41547	247	8	economics	economic	NOUN
cjfa-41547	247	9	,	,	PUNCT
cjfa-41547	247	10	4(2	4(2	NUM
cjfa-41547	247	11	)	)	PUNCT
cjfa-41547	247	12	,	,	PUNCT
cjfa-41547	247	13	218–234	218–234	NUM
cjfa-41547	247	14	.	.	PUNCT
cjfa-41547	248	1	http://dx.doi.org/10.26740/al-uqud	http://dx.doi.org/10.26740/al-uqud	X
cjfa-41547	248	2	.	.	PUNCT
cjfa-41547	248	3	v4n2.p218	v4n2.p218	NOUN
cjfa-41547	248	4	-	-	PUNCT
cjfa-41547	248	5	234	234	NUM
cjfa-41547	248	6	.	.	PUNCT
cjfa-41547	248	7	fodio	fodio	NOUN
cjfa-41547	248	8	,	,	PUNCT
cjfa-41547	248	9	m.i	m.i	PROPN
cjfa-41547	248	10	.	.	PROPN
cjfa-41547	248	11	,	,	PUNCT
cjfa-41547	248	12	alhassan	alhassan	PROPN
cjfa-41547	248	13	,	,	PUNCT
cjfa-41547	248	14	a.s	a.s	PROPN
cjfa-41547	248	15	.	.	PROPN
cjfa-41547	248	16	,	,	PUNCT
cjfa-41547	248	17	&	&	CCONJ
cjfa-41547	248	18	bello	bello	PROPN
cjfa-41547	248	19	,	,	PUNCT
cjfa-41547	248	20	m.b	m.b	PROPN
cjfa-41547	248	21	.	.	PROPN
cjfa-41547	248	22	(	(	PUNCT
cjfa-41547	248	23	2021	2021	NUM
cjfa-41547	248	24	)	)	PUNCT
cjfa-41547	248	25	.	.	PUNCT
cjfa-41547	249	1	effect	effect	NOUN
cjfa-41547	249	2	of	of	ADP
cjfa-41547	249	3	board	board	NOUN
cjfa-41547	249	4	capabilities	capability	NOUN
cjfa-41547	249	5	on	on	ADP
cjfa-41547	249	6	environmental	environmental	ADJ
cjfa-41547	249	7	,	,	PUNCT
cjfa-41547	249	8	social	social	ADJ
cjfa-41547	249	9	and	and	CCONJ
cjfa-41547	249	10	governance	governance	NOUN
cjfa-41547	249	11	disclosure	disclosure	NOUN
cjfa-41547	249	12	practices	practice	NOUN
cjfa-41547	249	13	of	of	ADP
cjfa-41547	249	14	listed	list	VERB
cjfa-41547	249	15	non	non	ADJ
cjfa-41547	249	16	-	-	ADJ
cjfa-41547	249	17	financial	financial	ADJ
cjfa-41547	249	18	firms	firm	NOUN
cjfa-41547	249	19	in	in	ADP
cjfa-41547	249	20	nigeria	nigeria	PROPN
cjfa-41547	249	21	.	.	PUNCT
cjfa-41547	250	1	lafia	lafia	PROPN
cjfa-41547	250	2	journal	journal	PROPN
cjfa-41547	250	3	of	of	ADP
cjfa-41547	250	4	economics	economic	NOUN
cjfa-41547	250	5	and	and	CCONJ
cjfa-41547	250	6	management	management	NOUN
cjfa-41547	250	7	sciences	science	NOUN
cjfa-41547	250	8	,	,	PUNCT
cjfa-41547	250	9	6(1	6(1	NUM
cjfa-41547	250	10	)	)	PUNCT
cjfa-41547	250	11	,	,	PUNCT
cjfa-41547	250	12	1–20	1–20	PROPN
cjfa-41547	250	13	.	.	PUNCT
cjfa-41547	251	1	global	global	ADJ
cjfa-41547	251	2	reporting	reporting	NOUN
cjfa-41547	251	3	initiative	initiative	NOUN
cjfa-41547	251	4	(	(	PUNCT
cjfa-41547	251	5	gri	gri	PROPN
cjfa-41547	251	6	)	)	PUNCT
cjfa-41547	251	7	(	(	PUNCT
cjfa-41547	251	8	2019	2019	NUM
cjfa-41547	251	9	)	)	PUNCT
cjfa-41547	251	10	.	.	PUNCT
cjfa-41547	252	1	what	what	PRON
cjfa-41547	252	2	is	be	AUX
cjfa-41547	252	3	sustainability	sustainability	NOUN
cjfa-41547	252	4	reporting	reporting	NOUN
cjfa-41547	252	5	,	,	PUNCT
cjfa-41547	252	6	https://	https://	PROPN
cjfa-41547	252	7	www	www	PROPN
cjfa-41547	252	8	.	.	PUNCT
cjfa-41547	253	1	gri.org	gri.org	PROPN
cjfa-41547	253	2	.	.	PUNCT
cjfa-41547	254	1	gold	gold	NOUN
cjfa-41547	254	2	,	,	PUNCT
cjfa-41547	254	3	n.o	n.o	PROPN
cjfa-41547	254	4	.	.	PROPN
cjfa-41547	254	5	,	,	PUNCT
cjfa-41547	254	6	aifuwa	aifuwa	PROPN
cjfa-41547	254	7	,	,	PUNCT
cjfa-41547	254	8	h.o	h.o	PROPN
cjfa-41547	254	9	.	.	PROPN
cjfa-41547	254	10	,	,	PUNCT
cjfa-41547	254	11	usman	usman	PROPN
cjfa-41547	254	12	,	,	PUNCT
cjfa-41547	254	13	m.k	m.k	PROPN
cjfa-41547	254	14	.	.	PROPN
cjfa-41547	254	15	,	,	PUNCT
cjfa-41547	254	16	subair	subair	NOUN
cjfa-41547	254	17	,	,	PUNCT
cjfa-41547	254	18	m.l	m.l	PROPN
cjfa-41547	254	19	.	.	PROPN
cjfa-41547	254	20	,	,	PUNCT
cjfa-41547	254	21	osazebvaru	osazebvaru	PROPN
cjfa-41547	254	22	,	,	PUNCT
cjfa-41547	254	23	a.	a.	NOUN
cjfa-41547	254	24	,	,	PUNCT
cjfa-41547	254	25	&	&	CCONJ
cjfa-41547	254	26	oloyede	oloyede	PROPN
cjfa-41547	254	27	,	,	PUNCT
cjfa-41547	254	28	b.m	b.m	PROPN
cjfa-41547	254	29	.	.	PROPN
cjfa-41547	254	30	(	(	PUNCT
cjfa-41547	254	31	2021	2021	NUM
cjfa-41547	254	32	)	)	PUNCT
cjfa-41547	254	33	.	.	PUNCT
cjfa-41547	255	1	board	board	NOUN
cjfa-41547	255	2	members	member	NOUN
cjfa-41547	255	3	’	’	PART
cjfa-41547	255	4	education	education	NOUN
cjfa-41547	255	5	diversity	diversity	NOUN
cjfa-41547	255	6	and	and	CCONJ
cjfa-41547	255	7	sustainability	sustainability	NOUN
cjfa-41547	255	8	reporting	reporting	NOUN
cjfa-41547	255	9	.	.	PUNCT
cjfa-41547	256	1	annals	annal	NOUN
cjfa-41547	256	2	of	of	ADP
cjfa-41547	256	3	spiru	spiru	PROPN
cjfa-41547	256	4	haret	haret	PROPN
cjfa-41547	256	5	university	university	PROPN
cjfa-41547	256	6	.	.	PUNCT
cjfa-41547	257	1	economic	economic	ADJ
cjfa-41547	257	2	series	series	NOUN
cjfa-41547	257	3	,	,	PUNCT
cjfa-41547	257	4	21(1	21(1	NUM
cjfa-41547	257	5	)	)	PUNCT
cjfa-41547	257	6	,	,	PUNCT
cjfa-41547	257	7	109–129	109–129	NUM
cjfa-41547	257	8	.	.	PUNCT
cjfa-41547	257	9	http://dx.doi.org/10.26458/2115	http://dx.doi.org/10.26458/2115	PROPN
cjfa-41547	257	10	.	.	PUNCT
cjfa-41547	258	1	grigoris	grigoris	PROPN
cjfa-41547	258	2	,	,	PUNCT
cjfa-41547	258	3	g.	g.	PROPN
cjfa-41547	258	4	(	(	PUNCT
cjfa-41547	258	5	2014	2014	NUM
cjfa-41547	258	6	)	)	PUNCT
cjfa-41547	258	7	.	.	PUNCT
cjfa-41547	259	1	corporate	corporate	ADJ
cjfa-41547	259	2	governance	governance	NOUN
cjfa-41547	259	3	and	and	CCONJ
cjfa-41547	259	4	financial	financial	ADJ
cjfa-41547	259	5	characteristics	characteristic	NOUN
cjfa-41547	259	6	effects	effect	NOUN
cjfa-41547	259	7	on	on	ADP
cjfa-41547	259	8	corporate	corporate	ADJ
cjfa-41547	259	9	social	social	ADJ
cjfa-41547	259	10	responsibility	responsibility	NOUN
cjfa-41547	259	11	disclosure	disclosure	NOUN
cjfa-41547	259	12	.	.	PUNCT
cjfa-41547	260	1	social	social	ADJ
cjfa-41547	260	2	responsibility	responsibility	NOUN
cjfa-41547	260	3	journal	journal	NOUN
cjfa-41547	260	4	,	,	PUNCT
cjfa-41547	260	5	10(4	10(4	NUM
cjfa-41547	260	6	)	)	PUNCT
cjfa-41547	260	7	,	,	PUNCT
cjfa-41547	260	8	569–590	569–590	NUM
cjfa-41547	260	9	.	.	PUNCT
cjfa-41547	261	1	http://dx.doi.org/10.1108/srj-02-2013-0008	http://dx.doi.org/10.1108/srj-02-2013-0008	NOUN
cjfa-41547	261	2	.	.	PUNCT
cjfa-41547	262	1	herremans	herremans	PROPN
cjfa-41547	262	2	i.	i.	PROPN
cjfa-41547	262	3	m.	m.	PROPN
cjfa-41547	262	4	,	,	PUNCT
cjfa-41547	262	5	nazari	nazari	PROPN
cjfa-41547	262	6	j.a	j.a	PROPN
cjfa-41547	262	7	.	.	PROPN
cjfa-41547	262	8	,	,	PUNCT
cjfa-41547	262	9	&	&	CCONJ
cjfa-41547	262	10	mahmoudian	mahmoudian	PROPN
cjfa-41547	262	11	f.	f.	PROPN
cjfa-41547	262	12	(	(	PUNCT
cjfa-41547	262	13	2016	2016	NUM
cjfa-41547	262	14	)	)	PUNCT
cjfa-41547	262	15	.	.	PUNCT
cjfa-41547	263	1	stakeholder	stakeholder	NOUN
cjfa-41547	263	2	relationships	relationship	NOUN
cjfa-41547	263	3	,	,	PUNCT
cjfa-41547	263	4	engagement	engagement	NOUN
cjfa-41547	263	5	,	,	PUNCT
cjfa-41547	263	6	and	and	CCONJ
cjfa-41547	263	7	sustainability	sustainability	NOUN
cjfa-41547	263	8	reporting	reporting	NOUN
cjfa-41547	263	9	.	.	PUNCT
cjfa-41547	264	1	journal	journal	NOUN
cjfa-41547	264	2	of	of	ADP
cjfa-41547	264	3	business	business	NOUN
cjfa-41547	264	4	ethics	ethic	NOUN
cjfa-41547	264	5	,	,	PUNCT
cjfa-41547	264	6	138(3	138(3	NUM
cjfa-41547	264	7	)	)	PUNCT
cjfa-41547	264	8	,	,	PUNCT
cjfa-41547	264	9	417–435	417–435	NUM
cjfa-41547	264	10	.	.	PUNCT
cjfa-41547	265	1	nusirat	nusirat	PROPN
cjfa-41547	265	2	ojuolape	ojuolape	NOUN
cjfa-41547	265	3	gold	gold	NOUN
cjfa-41547	265	4	,	,	PUNCT
cjfa-41547	265	5	hope	hope	NOUN
cjfa-41547	265	6	osayantin	osayantin	PROPN
cjfa-41547	265	7	aifuwa6666	aifuwa6666	PROPN
cjfa-41547	265	8	iyafekhe	iyafekhe	ADJ
cjfa-41547	265	9	,	,	PUNCT
cjfa-41547	265	10	c.	c.	PROPN
cjfa-41547	265	11	,	,	PUNCT
cjfa-41547	265	12	aifuwa	aifuwa	PROPN
cjfa-41547	265	13	,	,	PUNCT
cjfa-41547	265	14	h.o	h.o	PROPN
cjfa-41547	265	15	.	.	PROPN
cjfa-41547	265	16	,	,	PUNCT
cjfa-41547	265	17	&	&	CCONJ
cjfa-41547	265	18	odu	odu	PROPN
cjfa-41547	265	19	,	,	PUNCT
cjfa-41547	265	20	v.c	v.c	PROPN
cjfa-41547	265	21	.	.	PROPN
cjfa-41547	265	22	(	(	PUNCT
cjfa-41547	265	23	2020b	2020b	NUM
cjfa-41547	265	24	)	)	PUNCT
cjfa-41547	265	25	.	.	PUNCT
cjfa-41547	266	1	board	board	NOUN
cjfa-41547	266	2	characteristics	characteristic	NOUN
cjfa-41547	266	3	and	and	CCONJ
cjfa-41547	266	4	sustainability	sustainability	NOUN
cjfa-41547	266	5	reporting	reporting	NOUN
cjfa-41547	266	6	:	:	PUNCT
cjfa-41547	266	7	does	do	VERB
cjfa-41547	266	8	sustainability	sustainability	NOUN
cjfa-41547	266	9	reporting	reporting	NOUN
cjfa-41547	266	10	committee	committee	NOUN
cjfa-41547	266	11	matter	matter	NOUN
cjfa-41547	266	12	?	?	PUNCT
cjfa-41547	267	1	management	management	NOUN
cjfa-41547	267	2	sciences	sciences	PROPN
cjfa-41547	267	3	review	review	PROPN
cjfa-41547	267	4	,	,	PUNCT
cjfa-41547	267	5	journal	journal	NOUN
cjfa-41547	267	6	of	of	ADP
cjfa-41547	267	7	the	the	DET
cjfa-41547	267	8	faculty	faculty	NOUN
cjfa-41547	267	9	of	of	ADP
cjfa-41547	267	10	management	management	NOUN
cjfa-41547	267	11	sciences	sciences	PROPN
cjfa-41547	267	12	,	,	PUNCT
cjfa-41547	267	13	university	university	NOUN
cjfa-41547	267	14	of	of	ADP
cjfa-41547	267	15	benin	benin	PROPN
cjfa-41547	267	16	,	,	PUNCT
cjfa-41547	267	17	11(1	11(1	NUM
cjfa-41547	267	18	)	)	PUNCT
cjfa-41547	267	19	,	,	PUNCT
cjfa-41547	267	20	148	148	NUM
cjfa-41547	267	21	–	–	PUNCT
cjfa-41547	267	22	–	–	PUNCT
cjfa-41547	267	23	173	173	NUM
cjfa-41547	267	24	.	.	PUNCT
cjfa-41547	268	1	iyafekhe	iyafekhe	ADJ
cjfa-41547	268	2	,	,	PUNCT
cjfa-41547	268	3	c.	c.	NOUN
cjfa-41547	268	4	,	,	PUNCT
cjfa-41547	268	5	imagbe	imagbe	NOUN
cjfa-41547	268	6	,	,	PUNCT
cjfa-41547	268	7	v.u	v.u	PROPN
cjfa-41547	268	8	.	.	PROPN
cjfa-41547	268	9	,	,	PUNCT
cjfa-41547	268	10	&	&	CCONJ
cjfa-41547	268	11	odu	odu	PROPN
cjfa-41547	268	12	,	,	PUNCT
cjfa-41547	268	13	v.c	v.c	PROPN
cjfa-41547	268	14	.	.	PROPN
cjfa-41547	268	15	(	(	PUNCT
cjfa-41547	268	16	2020a	2020a	NUM
cjfa-41547	268	17	)	)	PUNCT
cjfa-41547	268	18	.	.	PUNCT
cjfa-41547	269	1	board	board	NOUN
cjfa-41547	269	2	education	education	NOUN
cjfa-41547	269	3	diversity	diversity	NOUN
cjfa-41547	269	4	and	and	CCONJ
cjfa-41547	269	5	sustainability	sustainability	NOUN
cjfa-41547	269	6	reporting	reporting	NOUN
cjfa-41547	269	7	of	of	ADP
cjfa-41547	269	8	listed	list	VERB
cjfa-41547	269	9	deposit	deposit	NOUN
cjfa-41547	269	10	money	money	NOUN
cjfa-41547	269	11	banks	bank	NOUN
cjfa-41547	269	12	in	in	ADP
cjfa-41547	269	13	nigeria	nigeria	PROPN
cjfa-41547	269	14	.	.	PUNCT
cjfa-41547	270	1	management	management	NOUN
cjfa-41547	270	2	sciences	sciences	PROPN
cjfa-41547	270	3	review	review	PROPN
cjfa-41547	270	4	,	,	PUNCT
cjfa-41547	270	5	journal	journal	NOUN
cjfa-41547	270	6	of	of	ADP
cjfa-41547	270	7	the	the	DET
cjfa-41547	270	8	faculty	faculty	NOUN
cjfa-41547	270	9	of	of	ADP
cjfa-41547	270	10	management	management	NOUN
cjfa-41547	270	11	sciences	sciences	PROPN
cjfa-41547	270	12	,	,	PUNCT
cjfa-41547	270	13	university	university	NOUN
cjfa-41547	270	14	of	of	ADP
cjfa-41547	270	15	benin	benin	PROPN
cjfa-41547	270	16	,	,	PUNCT
cjfa-41547	270	17	11(1	11(1	NUM
cjfa-41547	270	18	)	)	PUNCT
cjfa-41547	270	19	,	,	PUNCT
cjfa-41547	270	20	202–229	202–229	NUM
cjfa-41547	270	21	.	.	PUNCT
cjfa-41547	271	1	jensen	jensen	PROPN
cjfa-41547	271	2	,	,	PUNCT
cjfa-41547	271	3	m.c	m.c	PROPN
cjfa-41547	271	4	.	.	PROPN
cjfa-41547	271	5	(	(	PUNCT
cjfa-41547	271	6	1993	1993	NUM
cjfa-41547	271	7	)	)	PUNCT
cjfa-41547	271	8	.	.	PUNCT
cjfa-41547	272	1	the	the	DET
cjfa-41547	272	2	modern	modern	ADJ
cjfa-41547	272	3	industrial	industrial	ADJ
cjfa-41547	272	4	revolution	revolution	NOUN
cjfa-41547	272	5	,	,	PUNCT
cjfa-41547	272	6	exit	exit	NOUN
cjfa-41547	272	7	and	and	CCONJ
cjfa-41547	272	8	the	the	DET
cjfa-41547	272	9	failure	failure	NOUN
cjfa-41547	272	10	of	of	ADP
cjfa-41547	272	11	internal	internal	ADJ
cjfa-41547	272	12	control	control	NOUN
cjfa-41547	272	13	systems	system	NOUN
cjfa-41547	272	14	.	.	PUNCT
cjfa-41547	273	1	journal	journal	PROPN
cjfa-41547	273	2	of	of	ADP
cjfa-41547	273	3	finance	finance	NOUN
cjfa-41547	273	4	,	,	PUNCT
cjfa-41547	273	5	48(3	48(3	PROPN
cjfa-41547	273	6	)	)	PUNCT
cjfa-41547	273	7	,	,	PUNCT
cjfa-41547	273	8	831–880	831–880	NUM
cjfa-41547	273	9	.	.	PUNCT
cjfa-41547	274	1	http://dx.doi.org/	http://dx.doi.org/	PROPN
cjfa-41547	274	2	10.1111	10.1111	NUM
cjfa-41547	274	3	/	/	SYM
cjfa-41547	274	4	j.1540	j.1540	PROPN
cjfa-41547	274	5	-	-	PUNCT
cjfa-41547	274	6	6261.1993.tb04022.x	6261.1993.tb04022.x	PROPN
cjfa-41547	274	7	.	.	PUNCT
cjfa-41547	275	1	jensen	jensen	PROPN
cjfa-41547	275	2	,	,	PUNCT
cjfa-41547	275	3	m.c	m.c	PROPN
cjfa-41547	275	4	.	.	PROPN
cjfa-41547	275	5	,	,	PUNCT
cjfa-41547	275	6	&	&	CCONJ
cjfa-41547	275	7	meckling	meckling	PROPN
cjfa-41547	275	8	,	,	PUNCT
cjfa-41547	275	9	w.h	w.h	PROPN
cjfa-41547	275	10	.	.	PROPN
cjfa-41547	275	11	(	(	PUNCT
cjfa-41547	275	12	1976	1976	NUM
cjfa-41547	275	13	)	)	PUNCT
cjfa-41547	275	14	.	.	PUNCT
cjfa-41547	276	1	theory	theory	NOUN
cjfa-41547	276	2	of	of	ADP
cjfa-41547	276	3	the	the	DET
cjfa-41547	276	4	firm	firm	NOUN
cjfa-41547	276	5	:	:	PUNCT
cjfa-41547	276	6	managerial	managerial	ADJ
cjfa-41547	276	7	behavior	behavior	NOUN
cjfa-41547	276	8	,	,	PUNCT
cjfa-41547	276	9	agency	agency	NOUN
cjfa-41547	276	10	costs	cost	NOUN
cjfa-41547	276	11	and	and	CCONJ
cjfa-41547	276	12	ownership	ownership	NOUN
cjfa-41547	276	13	structure	structure	NOUN
cjfa-41547	276	14	.	.	PUNCT
cjfa-41547	277	1	journal	journal	NOUN
cjfa-41547	277	2	of	of	ADP
cjfa-41547	277	3	financial	financial	ADJ
cjfa-41547	277	4	economics	economic	NOUN
cjfa-41547	277	5	,	,	PUNCT
cjfa-41547	277	6	3(4	3(4	NUM
cjfa-41547	277	7	)	)	PUNCT
cjfa-41547	277	8	,	,	PUNCT
cjfa-41547	277	9	305–360	305–360	NUM
cjfa-41547	277	10	.	.	PUNCT
cjfa-41547	278	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x	http://dx.doi.org/10.1016/0304-405x(76)90026-x	NOUN
cjfa-41547	278	2	.	.	PUNCT
cjfa-41547	279	1	ju	ju	PROPN
cjfa-41547	279	2	ahmad	ahmad	PROPN
cjfa-41547	279	3	,	,	PUNCT
cjfa-41547	279	4	n.b	n.b	PROPN
cjfa-41547	279	5	.	.	PROPN
cjfa-41547	279	6	,	,	PUNCT
cjfa-41547	279	7	rashid	rashid	PROPN
cjfa-41547	279	8	,	,	PUNCT
cjfa-41547	279	9	a.	a.	PROPN
cjfa-41547	279	10	,	,	PUNCT
cjfa-41547	279	11	&	&	CCONJ
cjfa-41547	279	12	gow	gow	PROPN
cjfa-41547	279	13	,	,	PUNCT
cjfa-41547	279	14	j.	j.	PROPN
cjfa-41547	279	15	(	(	PUNCT
cjfa-41547	279	16	2017	2017	NUM
cjfa-41547	279	17	)	)	PUNCT
cjfa-41547	279	18	.	.	PUNCT
cjfa-41547	280	1	board	board	NOUN
cjfa-41547	280	2	meeting	meeting	NOUN
cjfa-41547	280	3	frequency	frequency	NOUN
cjfa-41547	280	4	and	and	CCONJ
cjfa-41547	280	5	corporate	corporate	ADJ
cjfa-41547	280	6	social	social	ADJ
cjfa-41547	280	7	responsibility	responsibility	NOUN
cjfa-41547	280	8	(	(	PUNCT
cjfa-41547	280	9	csr	csr	NOUN
cjfa-41547	280	10	)	)	PUNCT
cjfa-41547	280	11	reporting	reporting	NOUN
cjfa-41547	280	12	:	:	PUNCT
cjfa-41547	280	13	evidence	evidence	NOUN
cjfa-41547	280	14	from	from	ADP
cjfa-41547	280	15	malaysia	malaysia	PROPN
cjfa-41547	280	16	.	.	PUNCT
cjfa-41547	281	1	corporate	corporate	ADJ
cjfa-41547	281	2	board	board	PROPN
cjfa-41547	281	3	:	:	PUNCT
cjfa-41547	281	4	role	role	NOUN
cjfa-41547	281	5	,	,	PUNCT
cjfa-41547	281	6	duties	duty	NOUN
cjfa-41547	281	7	and	and	CCONJ
cjfa-41547	281	8	composition	composition	NOUN
cjfa-41547	281	9	,	,	PUNCT
cjfa-41547	281	10	13(1–1	13(1–1	NUM
cjfa-41547	281	11	)	)	PUNCT
cjfa-41547	281	12	,	,	PUNCT
cjfa-41547	281	13	87–99	87–99	NUM
cjfa-41547	281	14	.	.	PUNCT
cjfa-41547	282	1	http://dx.doi.org/10.22495/cbv13i1c1art3	http://dx.doi.org/10.22495/cbv13i1c1art3	PROPN
cjfa-41547	282	2	.	.	PUNCT
cjfa-41547	282	3	lipton	lipton	PROPN
cjfa-41547	282	4	,	,	PUNCT
cjfa-41547	282	5	m.	m.	NOUN
cjfa-41547	282	6	,	,	PUNCT
cjfa-41547	282	7	&	&	CCONJ
cjfa-41547	282	8	lorsch	lorsch	PROPN
cjfa-41547	282	9	,	,	PUNCT
cjfa-41547	282	10	j.w	j.w	PROPN
cjfa-41547	282	11	.	.	PROPN
cjfa-41547	282	12	(	(	PUNCT
cjfa-41547	282	13	1992	1992	NUM
cjfa-41547	282	14	)	)	PUNCT
cjfa-41547	282	15	.	.	PUNCT
cjfa-41547	283	1	a	a	DET
cjfa-41547	283	2	modest	modest	ADJ
cjfa-41547	283	3	proposal	proposal	NOUN
cjfa-41547	283	4	for	for	ADP
cjfa-41547	283	5	improved	improve	VERB
cjfa-41547	283	6	corporate	corporate	ADJ
cjfa-41547	283	7	governance	governance	NOUN
cjfa-41547	283	8	:	:	PUNCT
cjfa-41547	283	9	business	business	NOUN
cjfa-41547	283	10	source	source	NOUN
cjfa-41547	283	11	.	.	PUNCT
cjfa-41547	284	1	the	the	DET
cjfa-41547	284	2	business	business	NOUN
cjfa-41547	284	3	lawyer	lawyer	NOUN
cjfa-41547	284	4	,	,	PUNCT
cjfa-41547	284	5	48(1	48(1	NOUN
cjfa-41547	284	6	)	)	PUNCT
cjfa-41547	284	7	,	,	PUNCT
cjfa-41547	284	8	59–77	59–77	NUM
cjfa-41547	284	9	.	.	PUNCT
cjfa-41547	285	1	mohammad	mohammad	PROPN
cjfa-41547	285	2	,	,	PUNCT
cjfa-41547	285	3	h.	h.	PROPN
cjfa-41547	285	4	(	(	PUNCT
cjfa-41547	285	5	2017	2017	NUM
cjfa-41547	285	6	)	)	PUNCT
cjfa-41547	285	7	.	.	PUNCT
cjfa-41547	286	1	the	the	DET
cjfa-41547	286	2	effect	effect	NOUN
cjfa-41547	286	3	of	of	ADP
cjfa-41547	286	4	corporate	corporate	ADJ
cjfa-41547	286	5	governance	governance	NOUN
cjfa-41547	286	6	mechanisms	mechanism	NOUN
cjfa-41547	286	7	on	on	ADP
cjfa-41547	286	8	social	social	ADJ
cjfa-41547	286	9	responsibility	responsibility	NOUN
cjfa-41547	286	10	disclosure	disclosure	NOUN
cjfa-41547	286	11	.	.	PUNCT
cjfa-41547	287	1	mediterranean	mediterranean	PROPN
cjfa-41547	287	2	journal	journal	PROPN
cjfa-41547	287	3	of	of	ADP
cjfa-41547	287	4	social	social	ADJ
cjfa-41547	287	5	sciences	science	NOUN
cjfa-41547	287	6	,	,	PUNCT
cjfa-41547	287	7	7(4	7(4	NUM
cjfa-41547	287	8	)	)	PUNCT
cjfa-41547	287	9	,	,	PUNCT
cjfa-41547	287	10	139–146	139–146	NUM
cjfa-41547	287	11	.	.	PUNCT
cjfa-41547	288	1	http://dx.doi.org/10.5901/mjss.2016.v7n4s2p139	http://dx.doi.org/10.5901/mjss.2016.v7n4s2p139	PROPN
cjfa-41547	288	2	.	.	PUNCT
cjfa-41547	289	1	musa	musa	PROPN
cjfa-41547	289	2	,	,	PUNCT
cjfa-41547	289	3	s.	s.	PROPN
cjfa-41547	289	4	,	,	PUNCT
cjfa-41547	289	5	gold	gold	NOUN
cjfa-41547	289	6	,	,	PUNCT
cjfa-41547	289	7	n.o	n.o	PROPN
cjfa-41547	289	8	.	.	PROPN
cjfa-41547	289	9	,	,	PUNCT
cjfa-41547	289	10	&	&	CCONJ
cjfa-41547	289	11	aifuwa	aifuwa	PROPN
cjfa-41547	289	12	,	,	PUNCT
cjfa-41547	289	13	h.o	h.o	PROPN
cjfa-41547	289	14	.	.	PROPN
cjfa-41547	289	15	(	(	PUNCT
cjfa-41547	289	16	2020	2020	NUM
cjfa-41547	289	17	)	)	PUNCT
cjfa-41547	289	18	.	.	PUNCT
cjfa-41547	290	1	board	board	NOUN
cjfa-41547	290	2	diversity	diversity	NOUN
cjfa-41547	290	3	and	and	CCONJ
cjfa-41547	290	4	sustainability	sustainability	NOUN
cjfa-41547	290	5	reporting	reporting	NOUN
cjfa-41547	290	6	:	:	PUNCT
cjfa-41547	290	7	evidence	evidence	NOUN
cjfa-41547	290	8	from	from	ADP
cjfa-41547	290	9	industrial	industrial	ADJ
cjfa-41547	290	10	goods	good	NOUN
cjfa-41547	290	11	firms	firm	NOUN
cjfa-41547	290	12	.	.	PUNCT
cjfa-41547	291	1	izvestiya	izvestiya	PROPN
cjfa-41547	291	2	journal	journal	PROPN
cjfa-41547	291	3	of	of	ADP
cjfa-41547	291	4	varna	varna	PROPN
cjfa-41547	291	5	university	university	PROPN
cjfa-41547	291	6	of	of	ADP
cjfa-41547	291	7	economics	economic	NOUN
cjfa-41547	291	8	,	,	PUNCT
cjfa-41547	291	9	64(4	64(4	NOUN
cjfa-41547	291	10	)	)	PUNCT
cjfa-41547	291	11	,	,	PUNCT
cjfa-41547	291	12	377–398	377–398	NUM
cjfa-41547	291	13	.	.	PUNCT
cjfa-41547	292	1	http://dx.doi.org/10.36997/ijuev2020.64.4.377	http://dx.doi.org/10.36997/ijuev2020.64.4.377	NOUN
cjfa-41547	292	2	.	.	PUNCT
cjfa-41547	293	1	okolie	okolie	PROPN
cjfa-41547	293	2	,	,	PUNCT
cjfa-41547	293	3	a.o	a.o	PROPN
cjfa-41547	293	4	.	.	PROPN
cjfa-41547	293	5	,	,	PUNCT
cjfa-41547	293	6	&	&	CCONJ
cjfa-41547	293	7	igaga	igaga	PROPN
cjfa-41547	293	8	,	,	PUNCT
cjfa-41547	293	9	c.a	c.a	PROPN
cjfa-41547	293	10	.	.	PROPN
cjfa-41547	293	11	(	(	PUNCT
cjfa-41547	293	12	2020	2020	NUM
cjfa-41547	293	13	)	)	PUNCT
cjfa-41547	293	14	.	.	PUNCT
cjfa-41547	294	1	sustainability	sustainability	NOUN
cjfa-41547	294	2	reporting	reporting	NOUN
cjfa-41547	294	3	and	and	CCONJ
cjfa-41547	294	4	financial	financial	ADJ
cjfa-41547	294	5	performance	performance	NOUN
cjfa-41547	294	6	of	of	ADP
cjfa-41547	294	7	deposit	deposit	NOUN
cjfa-41547	294	8	money	money	NOUN
cjfa-41547	294	9	banks	bank	NOUN
cjfa-41547	294	10	in	in	ADP
cjfa-41547	294	11	nigeria	nigeria	PROPN
cjfa-41547	294	12	.	.	PUNCT
cjfa-41547	295	1	international	international	ADJ
cjfa-41547	295	2	business	business	PROPN
cjfa-41547	295	3	&	&	CCONJ
cjfa-41547	295	4	economics	economics	PROPN
cjfa-41547	295	5	studies	study	NOUN
cjfa-41547	295	6	,	,	PUNCT
cjfa-41547	295	7	2(2	2(2	NUM
cjfa-41547	295	8	)	)	PUNCT
cjfa-41547	295	9	,	,	PUNCT
cjfa-41547	295	10	68–87	68–87	NUM
cjfa-41547	295	11	.	.	PUNCT
cjfa-41547	296	1	http://dx.doi.org/10.22158/ibes.v2n2p68	http://dx.doi.org/10.22158/ibes.v2n2p68	PROPN
cjfa-41547	296	2	.	.	PUNCT
cjfa-41547	296	3	olayinka	olayinka	PROPN
cjfa-41547	296	4	,	,	PUNCT
cjfa-41547	296	5	o.m	o.m	PROPN
cjfa-41547	296	6	.	.	PUNCT
cjfa-41547	296	7	(	(	PUNCT
cjfa-41547	296	8	2021	2021	NUM
cjfa-41547	296	9	)	)	PUNCT
cjfa-41547	296	10	.	.	PUNCT
cjfa-41547	297	1	corporate	corporate	ADJ
cjfa-41547	297	2	governance	governance	NOUN
cjfa-41547	297	3	and	and	CCONJ
cjfa-41547	297	4	economic	economic	ADJ
cjfa-41547	297	5	sustainability	sustainability	NOUN
cjfa-41547	297	6	reporting	reporting	NOUN
cjfa-41547	297	7	in	in	ADP
cjfa-41547	297	8	nigeria	nigeria	PROPN
cjfa-41547	297	9	.	.	PUNCT
cjfa-41547	298	1	journal	journal	PROPN
cjfa-41547	298	2	of	of	ADP
cjfa-41547	298	3	accounting	accounting	NOUN
cjfa-41547	298	4	and	and	CCONJ
cjfa-41547	298	5	taxation	taxation	NOUN
cjfa-41547	298	6	,	,	PUNCT
cjfa-41547	298	7	13(4	13(4	NUM
cjfa-41547	298	8	)	)	PUNCT
cjfa-41547	298	9	,	,	PUNCT
cjfa-41547	298	10	243–254	243–254	NUM
cjfa-41547	298	11	.	.	PUNCT
cjfa-41547	299	1	http://dx.doi	http://dx.doi	NOUN
cjfa-41547	299	2	.	.	PUNCT
cjfa-41547	300	1	org/10.5897	org/10.5897	PROPN
cjfa-41547	300	2	/	/	SYM
cjfa-41547	300	3	jat2021.0478	jat2021.0478	PROPN
cjfa-41547	300	4	.	.	PUNCT
cjfa-41547	301	1	otuya	otuya	PROPN
cjfa-41547	301	2	,	,	PUNCT
cjfa-41547	301	3	s.	s.	PROPN
cjfa-41547	301	4	,	,	PUNCT
cjfa-41547	301	5	ofiemun	ofiemun	ADJ
cjfa-41547	301	6	,	,	PUNCT
cjfa-41547	301	7	g.	g.	PROPN
cjfa-41547	301	8	,	,	PUNCT
cjfa-41547	301	9	&	&	CCONJ
cjfa-41547	301	10	akporien	akporien	PROPN
cjfa-41547	301	11	,	,	PUNCT
cjfa-41547	301	12	f.	f.	PROPN
cjfa-41547	301	13	(	(	PUNCT
cjfa-41547	301	14	2019	2019	NUM
cjfa-41547	301	15	)	)	PUNCT
cjfa-41547	301	16	.	.	PUNCT
cjfa-41547	302	1	does	do	AUX
cjfa-41547	302	2	financial	financial	ADJ
cjfa-41547	302	3	statement	statement	NOUN
cjfa-41547	302	4	information	information	NOUN
cjfa-41547	302	5	still	still	ADV
cjfa-41547	302	6	matter	matter	VERB
cjfa-41547	302	7	?	?	PUNCT
cjfa-41547	303	1	research	research	NOUN
cjfa-41547	303	2	journal	journal	NOUN
cjfa-41547	303	3	of	of	ADP
cjfa-41547	303	4	finance	finance	NOUN
cjfa-41547	303	5	and	and	CCONJ
cjfa-41547	303	6	accounting	accounting	NOUN
cjfa-41547	303	7	,	,	PUNCT
cjfa-41547	303	8	10(13	10(13	NUM
cjfa-41547	303	9	)	)	PUNCT
cjfa-41547	303	10	,	,	PUNCT
cjfa-41547	303	11	16–22	16–22	NUM
cjfa-41547	303	12	.	.	PUNCT
cjfa-41547	304	1	http://dx.doi	http://dx.doi	NOUN
cjfa-41547	304	2	.	.	PUNCT
cjfa-41547	305	1	org/10.7176	org/10.7176	VERB
cjfa-41547	305	2	/	/	SYM
cjfa-41547	305	3	rjfa/10	rjfa/10	VERB
cjfa-41547	305	4	-	-	PUNCT
cjfa-41547	305	5	13	13	NUM
cjfa-41547	305	6	-	-	PUNCT
cjfa-41547	305	7	03	03	NUM
cjfa-41547	305	8	.	.	PUNCT
cjfa-41547	306	1	owolabi	owolabi	NOUN
cjfa-41547	306	2	,	,	PUNCT
cjfa-41547	306	3	s.a	s.a	PROPN
cjfa-41547	306	4	.	.	PROPN
cjfa-41547	306	5	,	,	PUNCT
cjfa-41547	306	6	&	&	CCONJ
cjfa-41547	306	7	olayinka	olayinka	PROPN
cjfa-41547	306	8	,	,	PUNCT
cjfa-41547	306	9	o.m	o.m	PROPN
cjfa-41547	306	10	.	.	PUNCT
cjfa-41547	306	11	(	(	PUNCT
cjfa-41547	306	12	2021	2021	NUM
cjfa-41547	306	13	)	)	PUNCT
cjfa-41547	306	14	.	.	PUNCT
cjfa-41547	307	1	corporate	corporate	ADJ
cjfa-41547	307	2	governance	governance	NOUN
cjfa-41547	307	3	and	and	CCONJ
cjfa-41547	307	4	sustainability	sustainability	NOUN
cjfa-41547	307	5	reporting	reporting	NOUN
cjfa-41547	307	6	:	:	PUNCT
cjfa-41547	307	7	the	the	DET
cjfa-41547	307	8	controlling	control	VERB
cjfa-41547	307	9	effect	effect	NOUN
cjfa-41547	307	10	of	of	ADP
cjfa-41547	307	11	company	company	NOUN
cjfa-41547	307	12	size	size	NOUN
cjfa-41547	307	13	and	and	CCONJ
cjfa-41547	307	14	age	age	NOUN
cjfa-41547	307	15	in	in	ADP
cjfa-41547	307	16	selected	select	VERB
cjfa-41547	307	17	listed	list	VERB
cjfa-41547	307	18	firms	firm	NOUN
cjfa-41547	307	19	in	in	ADP
cjfa-41547	307	20	nigeria	nigeria	PROPN
cjfa-41547	307	21	.	.	PUNCT
cjfa-41547	308	1	international	international	ADJ
cjfa-41547	308	2	journal	journal	PROPN
cjfa-41547	308	3	of	of	ADP
cjfa-41547	308	4	innovative	innovative	ADJ
cjfa-41547	308	5	research	research	NOUN
cjfa-41547	308	6	and	and	CCONJ
cjfa-41547	308	7	development	development	NOUN
cjfa-41547	308	8	,	,	PUNCT
cjfa-41547	308	9	10(4	10(4	NUM
cjfa-41547	308	10	)	)	PUNCT
cjfa-41547	308	11	,	,	PUNCT
cjfa-41547	308	12	36–48	36–48	NUM
cjfa-41547	308	13	.	.	PUNCT
cjfa-41547	309	1	http://dx.doi.org/10.24940/ijird/2021/v10/i4/apr21021	http://dx.doi.org/10.24940/ijird/2021/v10/i4/apr21021	PROPN
cjfa-41547	309	2	.	.	PUNCT
cjfa-41547	310	1	ozordi	ozordi	PROPN
cjfa-41547	310	2	,	,	PUNCT
cjfa-41547	310	3	e.	e.	PROPN
cjfa-41547	310	4	,	,	PUNCT
cjfa-41547	310	5	eluyela	eluyela	PROPN
cjfa-41547	310	6	,	,	PUNCT
cjfa-41547	310	7	d.f	d.f	PROPN
cjfa-41547	310	8	.	.	PROPN
cjfa-41547	310	9	,	,	PUNCT
cjfa-41547	310	10	uwuigbe	uwuigbe	PROPN
cjfa-41547	310	11	,	,	PUNCT
cjfa-41547	310	12	u.	u.	PROPN
cjfa-41547	310	13	,	,	PUNCT
cjfa-41547	310	14	uwuigbe	uwuigbe	PROPN
cjfa-41547	310	15	,	,	PUNCT
cjfa-41547	310	16	o.r	o.r	PROPN
cjfa-41547	310	17	.	.	PROPN
cjfa-41547	310	18	,	,	PUNCT
cjfa-41547	310	19	&	&	CCONJ
cjfa-41547	310	20	nwaze	nwaze	PROPN
cjfa-41547	310	21	,	,	PUNCT
cjfa-41547	310	22	c.e	c.e	PROPN
cjfa-41547	310	23	.	.	PROPN
cjfa-41547	310	24	(	(	PUNCT
cjfa-41547	310	25	2020	2020	NUM
cjfa-41547	310	26	)	)	PUNCT
cjfa-41547	310	27	.	.	PUNCT
cjfa-41547	311	1	gender	gender	NOUN
cjfa-41547	311	2	diversity	diversity	NOUN
cjfa-41547	311	3	and	and	CCONJ
cjfa-41547	311	4	sustainability	sustainability	NOUN
cjfa-41547	311	5	responsiveness	responsiveness	NOUN
cjfa-41547	311	6	:	:	PUNCT
cjfa-41547	311	7	evidence	evidence	NOUN
cjfa-41547	311	8	from	from	ADP
cjfa-41547	311	9	nigerian	nigerian	ADJ
cjfa-41547	311	10	fixed	fix	VERB
cjfa-41547	311	11	money	money	NOUN
cjfa-41547	311	12	deposit	deposit	NOUN
cjfa-41547	311	13	banks	bank	NOUN
cjfa-41547	311	14	.	.	PUNCT
cjfa-41547	312	1	problems	problem	NOUN
cjfa-41547	312	2	and	and	CCONJ
cjfa-41547	312	3	perspectives	perspective	NOUN
cjfa-41547	312	4	in	in	ADP
cjfa-41547	312	5	management	management	NOUN
cjfa-41547	312	6	,	,	PUNCT
cjfa-41547	312	7	18(1	18(1	NUM
cjfa-41547	312	8	)	)	PUNCT
cjfa-41547	312	9	,	,	PUNCT
cjfa-41547	312	10	119–129	119–129	NUM
cjfa-41547	312	11	.	.	PUNCT
cjfa-41547	312	12	http://dx.doi	http://dx.doi	NOUN
cjfa-41547	312	13	.	.	PUNCT
cjfa-41547	313	1	org/10.21511	org/10.21511	PROPN
cjfa-41547	313	2	/	/	SYM
cjfa-41547	313	3	ppm.18(1).2020.11	ppm.18(1).2020.11	NOUN
cjfa-41547	313	4	.	.	PUNCT
cjfa-41547	314	1	pfeffer	pfeffer	PROPN
cjfa-41547	314	2	,	,	PUNCT
cjfa-41547	314	3	j.	j.	PROPN
cjfa-41547	314	4	,	,	PUNCT
cjfa-41547	314	5	&	&	CCONJ
cjfa-41547	314	6	salancik	salancik	PROPN
cjfa-41547	314	7	,	,	PUNCT
cjfa-41547	314	8	g.r	g.r	PROPN
cjfa-41547	314	9	.	.	PUNCT
cjfa-41547	314	10	(	(	PUNCT
cjfa-41547	314	11	1978	1978	NUM
cjfa-41547	314	12	)	)	PUNCT
cjfa-41547	314	13	.	.	PUNCT
cjfa-41547	315	1	the	the	DET
cjfa-41547	315	2	external	external	ADJ
cjfa-41547	315	3	control	control	NOUN
cjfa-41547	315	4	of	of	ADP
cjfa-41547	315	5	organizations	organization	NOUN
cjfa-41547	315	6	:	:	PUNCT
cjfa-41547	315	7	a	a	DET
cjfa-41547	315	8	resource	resource	NOUN
cjfa-41547	315	9	dependence	dependence	NOUN
cjfa-41547	315	10	perspective	perspective	NOUN
cjfa-41547	315	11	.	.	PUNCT
cjfa-41547	316	1	new	new	PROPN
cjfa-41547	316	2	york	york	PROPN
cjfa-41547	316	3	:	:	PUNCT
cjfa-41547	316	4	harper	harper	PROPN
cjfa-41547	316	5	&	&	CCONJ
cjfa-41547	316	6	row	row	PROPN
cjfa-41547	316	7	.	.	PUNCT
cjfa-41547	317	1	board	board	NOUN
cjfa-41547	317	2	meeting	meeting	NOUN
cjfa-41547	317	3	and	and	CCONJ
cjfa-41547	317	4	sustainability	sustainability	NOUN
cjfa-41547	317	5	reporting	reporting	NOUN
cjfa-41547	317	6	of	of	ADP
cjfa-41547	317	7	banks	bank	NOUN
cjfa-41547	317	8	in	in	ADP
cjfa-41547	317	9	nigeria	nigeria	PROPN
cjfa-41547	317	10	6767	6767	NUM
cjfa-41547	317	11	saidu	saidu	NOUN
cjfa-41547	317	12	,	,	PUNCT
cjfa-41547	317	13	m.	m.	NOUN
cjfa-41547	317	14	,	,	PUNCT
cjfa-41547	317	15	&	&	CCONJ
cjfa-41547	317	16	aifuwa	aifuwa	PROPN
cjfa-41547	317	17	,	,	PUNCT
cjfa-41547	317	18	h.o	h.o	PROPN
cjfa-41547	317	19	.	.	PROPN
cjfa-41547	317	20	(	(	PUNCT
cjfa-41547	317	21	2020	2020	NUM
cjfa-41547	317	22	)	)	PUNCT
cjfa-41547	317	23	.	.	PUNCT
cjfa-41547	318	1	board	board	NOUN
cjfa-41547	318	2	characteristics	characteristic	NOUN
cjfa-41547	318	3	and	and	CCONJ
cjfa-41547	318	4	audit	audit	NOUN
cjfa-41547	318	5	quality	quality	NOUN
cjfa-41547	318	6	:	:	PUNCT
cjfa-41547	318	7	the	the	DET
cjfa-41547	318	8	moderating	moderate	VERB
cjfa-41547	318	9	role	role	NOUN
cjfa-41547	318	10	of	of	ADP
cjfa-41547	318	11	gender	gender	NOUN
cjfa-41547	318	12	diversity	diversity	NOUN
cjfa-41547	318	13	.	.	PUNCT
cjfa-41547	319	1	international	international	ADJ
cjfa-41547	319	2	journal	journal	PROPN
cjfa-41547	319	3	of	of	ADP
cjfa-41547	319	4	business	business	NOUN
cjfa-41547	319	5	and	and	CCONJ
cjfa-41547	319	6	law	law	NOUN
cjfa-41547	319	7	research	research	NOUN
cjfa-41547	319	8	,	,	PUNCT
cjfa-41547	319	9	8(1	8(1	NOUN
cjfa-41547	319	10	)	)	PUNCT
cjfa-41547	319	11	,	,	PUNCT
cjfa-41547	319	12	144–155	144–155	NUM
cjfa-41547	319	13	.	.	PUNCT
cjfa-41547	320	1	http://dx.doi.org/10.2139/ssrn.3544733	http://dx.doi.org/10.2139/ssrn.3544733	VERB
cjfa-41547	320	2	.	.	PUNCT
cjfa-41547	321	1	studenmund	studenmund	PROPN
cjfa-41547	321	2	,	,	PUNCT
cjfa-41547	321	3	a.h	a.h	PROPN
cjfa-41547	321	4	.	.	PROPN
cjfa-41547	321	5	(	(	PUNCT
cjfa-41547	321	6	2014	2014	NUM
cjfa-41547	321	7	)	)	PUNCT
cjfa-41547	321	8	.	.	PUNCT
cjfa-41547	322	1	using	use	VERB
cjfa-41547	322	2	econometrics	econometric	NOUN
cjfa-41547	322	3	:	:	PUNCT
cjfa-41547	322	4	a	a	DET
cjfa-41547	322	5	practical	practical	ADJ
cjfa-41547	322	6	guide	guide	NOUN
cjfa-41547	322	7	(	(	PUNCT
cjfa-41547	322	8	6th	6th	ADJ
cjfa-41547	322	9	ed	ed	NOUN
cjfa-41547	322	10	.	.	PUNCT
cjfa-41547	322	11	)	)	PUNCT
cjfa-41547	322	12	.	.	PUNCT
cjfa-41547	323	1	harlow	harlow	PROPN
cjfa-41547	323	2	,	,	PUNCT
cjfa-41547	323	3	england	england	PROPN
cjfa-41547	323	4	:	:	PUNCT
cjfa-41547	323	5	pearson	pearson	PROPN
cjfa-41547	323	6	education	education	PROPN
cjfa-41547	323	7	limited	limit	VERB
cjfa-41547	323	8	.	.	PUNCT
cjfa-41547	324	1	umukoro	umukoro	PROPN
cjfa-41547	324	2	,	,	PUNCT
cjfa-41547	324	3	o.e	o.e	PROPN
cjfa-41547	324	4	.	.	PROPN
cjfa-41547	324	5	,	,	PUNCT
cjfa-41547	324	6	uwuigbe	uwuigbe	PROPN
cjfa-41547	324	7	,	,	PUNCT
cjfa-41547	324	8	o.r	o.r	PROPN
cjfa-41547	324	9	.	.	PROPN
cjfa-41547	324	10	,	,	PUNCT
cjfa-41547	324	11	uwuigbe	uwuigbe	PROPN
cjfa-41547	324	12	,	,	PUNCT
cjfa-41547	324	13	u.	u.	PROPN
cjfa-41547	324	14	,	,	PUNCT
cjfa-41547	324	15	adegboye	adegboye	PROPN
cjfa-41547	324	16	,	,	PUNCT
cjfa-41547	324	17	a.	a.	NOUN
cjfa-41547	324	18	,	,	PUNCT
cjfa-41547	324	19	ajetunmobi	ajetunmobi	PROPN
cjfa-41547	324	20	,	,	PUNCT
cjfa-41547	324	21	o.	o.	PROPN
cjfa-41547	324	22	,	,	PUNCT
cjfa-41547	324	23	&	&	CCONJ
cjfa-41547	324	24	nwaze	nwaze	NOUN
cjfa-41547	324	25	,	,	PUNCT
cjfa-41547	324	26	c.	c.	NOUN
cjfa-41547	324	27	(	(	PUNCT
cjfa-41547	324	28	2019	2019	NUM
cjfa-41547	324	29	)	)	PUNCT
cjfa-41547	324	30	.	.	PUNCT
cjfa-41547	325	1	board	board	NOUN
cjfa-41547	325	2	expertise	expertise	NOUN
cjfa-41547	325	3	and	and	CCONJ
cjfa-41547	325	4	sustainability	sustainability	NOUN
cjfa-41547	325	5	reporting	reporting	NOUN
cjfa-41547	325	6	in	in	ADP
cjfa-41547	325	7	listed	list	VERB
cjfa-41547	325	8	banks	bank	NOUN
cjfa-41547	325	9	in	in	ADP
cjfa-41547	325	10	nigeria	nigeria	PROPN
cjfa-41547	325	11	.	.	PUNCT
cjfa-41547	326	1	international	international	ADJ
cjfa-41547	326	2	conference	conference	NOUN
cjfa-41547	326	3	on	on	ADP
cjfa-41547	326	4	energy	energy	NOUN
cjfa-41547	326	5	and	and	CCONJ
cjfa-41547	326	6	sustainable	sustainable	ADJ
cjfa-41547	326	7	environment	environment	NOUN
cjfa-41547	326	8	,	,	PUNCT
cjfa-41547	326	9	331	331	NUM
cjfa-41547	326	10	.	.	PUNCT
cjfa-41547	326	11	http://dx.doi	http://dx.doi	NOUN
cjfa-41547	326	12	.	.	PUNCT
cjfa-41547	327	1	org/10.1088/1755	org/10.1088/1755	NUM
cjfa-41547	327	2	-	-	SYM
cjfa-41547	327	3	1315/331/1/012048	1315/331/1/012048	NUM
cjfa-41547	327	4	.	.	PUNCT
cjfa-41547	328	1	vafeas	vafea	NOUN
cjfa-41547	328	2	,	,	PUNCT
cjfa-41547	328	3	n.	n.	NOUN
cjfa-41547	328	4	(	(	PUNCT
cjfa-41547	328	5	1999	1999	NUM
cjfa-41547	328	6	)	)	PUNCT
cjfa-41547	328	7	.	.	PUNCT
cjfa-41547	329	1	board	board	NOUN
cjfa-41547	329	2	meeting	meeting	NOUN
cjfa-41547	329	3	frequency	frequency	NOUN
cjfa-41547	329	4	and	and	CCONJ
cjfa-41547	329	5	firm	firm	ADJ
cjfa-41547	329	6	performance	performance	NOUN
cjfa-41547	329	7	.	.	PUNCT
cjfa-41547	330	1	journal	journal	NOUN
cjfa-41547	330	2	of	of	ADP
cjfa-41547	330	3	financial	financial	ADJ
cjfa-41547	330	4	economics	economic	NOUN
cjfa-41547	330	5	,	,	PUNCT
cjfa-41547	330	6	53(1	53(1	NOUN
cjfa-41547	330	7	)	)	PUNCT
cjfa-41547	330	8	,	,	PUNCT
cjfa-41547	330	9	113–142	113–142	NUM
cjfa-41547	330	10	.	.	PUNCT
cjfa-41547	331	1	http://dx.doi.org/10.1016/s0304-405x(99)00018-5	http://dx.doi.org/10.1016/s0304-405x(99)00018-5	PROPN
cjfa-41547	331	2	.	.	PUNCT
cjfa-41547	332	1	valentino	valentino	PROPN
cjfa-41547	332	2	,	,	PUNCT
cjfa-41547	332	3	l.	l.	PROPN
cjfa-41547	332	4	,	,	PUNCT
cjfa-41547	332	5	&	&	CCONJ
cjfa-41547	332	6	nicola	nicola	PROPN
cjfa-41547	332	7	,	,	PUNCT
cjfa-41547	332	8	c.	c.	PROPN
cjfa-41547	332	9	(	(	PUNCT
cjfa-41547	332	10	2019	2019	NUM
cjfa-41547	332	11	)	)	PUNCT
cjfa-41547	332	12	.	.	PUNCT
cjfa-41547	333	1	corporate	corporate	ADJ
cjfa-41547	333	2	governance	governance	NOUN
cjfa-41547	333	3	and	and	CCONJ
cjfa-41547	333	4	environmental	environmental	ADJ
cjfa-41547	333	5	,	,	PUNCT
cjfa-41547	333	6	social	social	ADJ
cjfa-41547	333	7	and	and	CCONJ
cjfa-41547	333	8	governance	governance	NOUN
cjfa-41547	333	9	disclosure	disclosure	NOUN
cjfa-41547	333	10	:	:	PUNCT
cjfa-41547	333	11	a	a	DET
cjfa-41547	333	12	meta	meta	ADJ
cjfa-41547	333	13	-	-	PUNCT
cjfa-41547	333	14	analysis	analysis	NOUN
cjfa-41547	333	15	review	review	NOUN
cjfa-41547	333	16	.	.	PUNCT
cjfa-41547	334	1	corporate	corporate	ADJ
cjfa-41547	334	2	social	social	ADJ
cjfa-41547	334	3	responsibility	responsibility	NOUN
cjfa-41547	334	4	and	and	CCONJ
cjfa-41547	334	5	environmental	environmental	ADJ
cjfa-41547	334	6	management	management	NOUN
cjfa-41547	334	7	,	,	PUNCT
cjfa-41547	334	8	26(4	26(4	NUM
cjfa-41547	334	9	)	)	PUNCT
cjfa-41547	334	10	,	,	PUNCT
cjfa-41547	334	11	701–711	701–711	PROPN
cjfa-41547	334	12	.	.	PUNCT
cjfa-41547	334	13	http://dx.doi.org/10.1002/csr.1716	http://dx.doi.org/10.1002/csr.1716	NOUN
cjfa-41547	334	14	.	.	PUNCT