id	sid	tid	token	lemma	pos
cjfa-52248	1	1	6363copernican	6363copernican	ADJ
cjfa-52248	1	2	journal	journal	NOUN
cjfa-52248	1	3	of	of	ADP
cjfa-52248	1	4	finance	finance	PROPN
cjfa-52248	1	5	&	&	CCONJ
cjfa-52248	1	6	accounting	accounting	PROPN
cjfa-52248	1	7	e	e	PROPN
cjfa-52248	1	8	-	-	PROPN
cjfa-52248	1	9	issn	issn	PROPN
cjfa-52248	1	10	2300	2300	NUM
cjfa-52248	1	11	-	-	SYM
cjfa-52248	1	12	3065	3065	NUM
cjfa-52248	1	13	p	p	PROPN
cjfa-52248	1	14	-	-	PUNCT
cjfa-52248	1	15	issn	issn	PROPN
cjfa-52248	1	16	2300	2300	NUM
cjfa-52248	1	17	-	-	SYM
cjfa-52248	1	18	12402024	12402024	NUM
cjfa-52248	1	19	,	,	PUNCT
cjfa-52248	1	20	volume	volume	NOUN
cjfa-52248	1	21	13	13	NUM
cjfa-52248	1	22	,	,	PUNCT
cjfa-52248	1	23	issue	issue	NOUN
cjfa-52248	1	24	1	1	NUM
cjfa-52248	1	25	date	date	NOUN
cjfa-52248	1	26	of	of	ADP
cjfa-52248	1	27	submission	submission	NOUN
cjfa-52248	1	28	:	:	PUNCT
cjfa-52248	1	29	january	january	PROPN
cjfa-52248	1	30	1	1	NUM
cjfa-52248	1	31	,	,	PUNCT
cjfa-52248	1	32	2024	2024	NUM
cjfa-52248	1	33	;	;	PUNCT
cjfa-52248	1	34	date	date	NOUN
cjfa-52248	1	35	of	of	ADP
cjfa-52248	1	36	acceptance	acceptance	NOUN
cjfa-52248	1	37	:	:	PUNCT
cjfa-52248	1	38	february	february	NOUN
cjfa-52248	1	39	10	10	NUM
cjfa-52248	1	40	,	,	PUNCT
cjfa-52248	1	41	2024	2024	NUM
cjfa-52248	1	42	.	.	PUNCT
cjfa-52248	2	1	*	*	PUNCT
cjfa-52248	2	2	contact	contact	NOUN
cjfa-52248	2	3	information	information	NOUN
cjfa-52248	2	4	:	:	PUNCT
cjfa-52248	3	1	usmankamal22@gmail.com	usmankamal22@gmail.com	NOUN
cjfa-52248	3	2	,	,	PUNCT
cjfa-52248	3	3	department	department	NOUN
cjfa-52248	3	4	of	of	ADP
cjfa-52248	3	5	accounting	accounting	NOUN
cjfa-52248	3	6	and	and	CCONJ
cjfa-52248	3	7	finance	finance	NOUN
cjfa-52248	3	8	,	,	PUNCT
cjfa-52248	3	9	kwara	kwara	PROPN
cjfa-52248	3	10	state	state	PROPN
cjfa-52248	3	11	university	university	PROPN
cjfa-52248	3	12	,	,	PUNCT
cjfa-52248	3	13	malete	malete	NOUN
cjfa-52248	3	14	,	,	PUNCT
cjfa-52248	3	15	nigeria	nigeria	PROPN
cjfa-52248	3	16	,	,	PUNCT
cjfa-52248	3	17	phone	phone	NOUN
cjfa-52248	3	18	:	:	PUNCT
cjfa-52248	3	19	+2348031163417	+2348031163417	NUM
cjfa-52248	3	20	;	;	PUNCT
cjfa-52248	3	21	orcid	orcid	PROPN
cjfa-52248	4	1	i	i	NOUN
cjfa-52248	4	2	d	d	NOUN
cjfa-52248	4	3	:	:	PUNCT
cjfa-52248	4	4	https://orcid.org/0000-0002-4303-840x	https://orcid.org/0000-0002-4303-840x	PROPN
cjfa-52248	4	5	.	.	PROPN
cjfa-52248	4	6	usman	usman	PROPN
cjfa-52248	4	7	,	,	PUNCT
cjfa-52248	4	8	m.k	m.k	PROPN
cjfa-52248	4	9	.	.	PUNCT
cjfa-52248	4	10	(	(	PUNCT
cjfa-52248	4	11	2024	2024	NUM
cjfa-52248	4	12	)	)	PUNCT
cjfa-52248	4	13	.	.	PUNCT
cjfa-52248	5	1	sustainability	sustainability	NOUN
cjfa-52248	5	2	committee	committee	NOUN
cjfa-52248	5	3	,	,	PUNCT
cjfa-52248	5	4	audit	audit	NOUN
cjfa-52248	5	5	firm	firm	ADJ
cjfa-52248	5	6	type	type	NOUN
cjfa-52248	5	7	and	and	CCONJ
cjfa-52248	5	8	corporate	corporate	ADJ
cjfa-52248	5	9	sustainability	sustainability	NOUN
cjfa-52248	5	10	reporting	reporting	NOUN
cjfa-52248	5	11	of	of	ADP
cjfa-52248	5	12	non	non	ADJ
cjfa-52248	5	13	-	-	ADJ
cjfa-52248	5	14	financial	financial	ADJ
cjfa-52248	5	15	firms	firm	NOUN
cjfa-52248	5	16	in	in	ADP
cjfa-52248	5	17	nigeria	nigeria	PROPN
cjfa-52248	5	18	.	.	PUNCT
cjfa-52248	6	1	copernican	copernican	PROPN
cjfa-52248	6	2	journal	journal	PROPN
cjfa-52248	6	3	of	of	ADP
cjfa-52248	6	4	finance	finance	PROPN
cjfa-52248	6	5	&	&	CCONJ
cjfa-52248	6	6	accounting	accounting	PROPN
cjfa-52248	6	7	,	,	PUNCT
cjfa-52248	6	8	13(1	13(1	NUM
cjfa-52248	6	9	)	)	PUNCT
cjfa-52248	6	10	,	,	PUNCT
cjfa-52248	6	11	63	63	NUM
cjfa-52248	6	12	–	–	PUNCT
cjfa-52248	6	13	 	 	SPACE
cjfa-52248	6	14	80	80	NUM
cjfa-52248	6	15	.	.	PUNCT
cjfa-52248	7	1	http://dx.doi.org/10.12775/cjfa.2024.004	http://dx.doi.org/10.12775/cjfa.2024.004	PROPN
cjfa-52248	7	2	muhammed	muhammed	PROPN
cjfa-52248	7	3	kamaldeen	kamaldeen	PROPN
cjfa-52248	7	4	usman	usman	PROPN
cjfa-52248	7	5	*	*	PROPN
cjfa-52248	7	6	kwara	kwara	PROPN
cjfa-52248	7	7	state	state	PROPN
cjfa-52248	7	8	university	university	PROPN
cjfa-52248	7	9	sustainability	sustainability	NOUN
cjfa-52248	7	10	committee	committee	NOUN
cjfa-52248	7	11	,	,	PUNCT
cjfa-52248	7	12	audit	audit	NOUN
cjfa-52248	7	13	firm	firm	ADJ
cjfa-52248	7	14	type	type	NOUN
cjfa-52248	7	15	and	and	CCONJ
cjfa-52248	7	16	corporate	corporate	ADJ
cjfa-52248	7	17	sustainability	sustainability	NOUN
cjfa-52248	7	18	reporting	reporting	NOUN
cjfa-52248	7	19	of	of	ADP
cjfa-52248	7	20	non	non	ADJ
cjfa-52248	7	21	-	-	ADJ
cjfa-52248	7	22	financial	financial	ADJ
cjfa-52248	7	23	firms	firm	NOUN
cjfa-52248	7	24	in	in	ADP
cjfa-52248	7	25	nigeria	nigeria	PROPN
cjfa-52248	7	26	keywords	keyword	NOUN
cjfa-52248	7	27	:	:	PUNCT
cjfa-52248	7	28	sustainability	sustainability	NOUN
cjfa-52248	7	29	committee	committee	NOUN
cjfa-52248	7	30	,	,	PUNCT
cjfa-52248	7	31	audit	audit	NOUN
cjfa-52248	7	32	firm	firm	ADJ
cjfa-52248	7	33	type	type	NOUN
cjfa-52248	7	34	(	(	PUNCT
cjfa-52248	7	35	big	big	ADJ
cjfa-52248	7	36	four	four	NUM
cjfa-52248	7	37	)	)	PUNCT
cjfa-52248	7	38	,	,	PUNCT
cjfa-52248	7	39	corporate	corporate	ADJ
cjfa-52248	7	40	sustainability	sustainability	NOUN
cjfa-52248	7	41	reporting	reporting	NOUN
cjfa-52248	7	42	.	.	PUNCT
cjfa-52248	8	1	j	j	PROPN
cjfa-52248	8	2	e	e	PROPN
cjfa-52248	8	3	l	l	PROPN
cjfa-52248	8	4	classification	classification	NOUN
cjfa-52248	8	5	:	:	PUNCT
cjfa-52248	8	6	m41	m41	NUM
cjfa-52248	8	7	,	,	PUNCT
cjfa-52248	8	8	q56	q56	INTJ
cjfa-52248	8	9	.	.	PUNCT
cjfa-52248	9	1	abstract	abstract	ADJ
cjfa-52248	9	2	:	:	PUNCT
cjfa-52248	9	3	in	in	ADP
cjfa-52248	9	4	spite	spite	NOUN
cjfa-52248	9	5	of	of	ADP
cjfa-52248	9	6	the	the	DET
cjfa-52248	9	7	detrimental	detrimental	ADJ
cjfa-52248	9	8	consequences	consequence	NOUN
cjfa-52248	9	9	,	,	PUNCT
cjfa-52248	9	10	such	such	ADJ
cjfa-52248	9	11	as	as	ADP
cjfa-52248	9	12	pollution	pollution	NOUN
cjfa-52248	9	13	and	and	CCONJ
cjfa-52248	9	14	other	other	ADJ
cjfa-52248	9	15	environmental	environmental	ADJ
cjfa-52248	9	16	risks	risk	NOUN
cjfa-52248	9	17	arising	arise	VERB
cjfa-52248	9	18	from	from	ADP
cjfa-52248	9	19	corporate	corporate	ADJ
cjfa-52248	9	20	activities	activity	NOUN
cjfa-52248	9	21	,	,	PUNCT
cjfa-52248	9	22	there	there	PRON
cjfa-52248	9	23	has	have	AUX
cjfa-52248	9	24	been	be	AUX
cjfa-52248	9	25	a	a	DET
cjfa-52248	9	26	noticeable	noticeable	ADJ
cjfa-52248	9	27	lack	lack	NOUN
cjfa-52248	9	28	of	of	ADP
cjfa-52248	9	29	transparency	transparency	NOUN
cjfa-52248	9	30	in	in	ADP
cjfa-52248	9	31	disclosing	disclose	VERB
cjfa-52248	9	32	social	social	ADJ
cjfa-52248	9	33	,	,	PUNCT
cjfa-52248	9	34	environmental	environmental	ADJ
cjfa-52248	9	35	,	,	PUNCT
cjfa-52248	9	36	and	and	CCONJ
cjfa-52248	9	37	economic	economic	ADJ
cjfa-52248	9	38	information	information	NOUN
cjfa-52248	9	39	.	.	PUNCT
cjfa-52248	10	1	in	in	ADP
cjfa-52248	10	2	light	light	NOUN
cjfa-52248	10	3	of	of	ADP
cjfa-52248	10	4	this	this	PRON
cjfa-52248	10	5	,	,	PUNCT
cjfa-52248	10	6	the	the	DET
cjfa-52248	10	7	research	research	NOUN
cjfa-52248	10	8	aims	aim	VERB
cjfa-52248	10	9	to	to	PART
cjfa-52248	10	10	present	present	VERB
cjfa-52248	10	11	empirical	empirical	ADJ
cjfa-52248	10	12	evidence	evidence	NOUN
cjfa-52248	10	13	regarding	regard	VERB
cjfa-52248	10	14	the	the	DET
cjfa-52248	10	15	impact	impact	NOUN
cjfa-52248	10	16	of	of	ADP
cjfa-52248	10	17	sustainability	sustainability	NOUN
cjfa-52248	10	18	committees	committee	NOUN
cjfa-52248	10	19	and	and	CCONJ
cjfa-52248	10	20	the	the	DET
cjfa-52248	10	21	type	type	NOUN
cjfa-52248	10	22	of	of	ADP
cjfa-52248	10	23	audit	audit	NOUN
cjfa-52248	10	24	firm	firm	NOUN
cjfa-52248	10	25	on	on	ADP
cjfa-52248	10	26	the	the	DET
cjfa-52248	10	27	reporting	reporting	NOUN
cjfa-52248	10	28	of	of	ADP
cjfa-52248	10	29	corporate	corporate	ADJ
cjfa-52248	10	30	sustainability	sustainability	NOUN
cjfa-52248	10	31	information	information	NOUN
cjfa-52248	10	32	by	by	ADP
cjfa-52248	10	33	companies	company	NOUN
cjfa-52248	10	34	.	.	PUNCT
cjfa-52248	11	1	the	the	DET
cjfa-52248	11	2	study	study	NOUN
cjfa-52248	11	3	utilized	utilize	VERB
cjfa-52248	11	4	an	an	DET
cjfa-52248	11	5	ex	ex	NOUN
cjfa-52248	11	6	-	-	ADJ
cjfa-52248	11	7	post	post	ADJ
cjfa-52248	11	8	facto	facto	X
cjfa-52248	11	9	research	research	NOUN
cjfa-52248	11	10	design	design	NOUN
cjfa-52248	11	11	,	,	PUNCT
cjfa-52248	11	12	considering	consider	VERB
cjfa-52248	11	13	a	a	DET
cjfa-52248	11	14	population	population	NOUN
cjfa-52248	11	15	of	of	ADP
cjfa-52248	11	16	one	one	NUM
cjfa-52248	11	17	hundred	hundred	NUM
cjfa-52248	11	18	and	and	CCONJ
cjfa-52248	11	19	fifteen	fifteen	NUM
cjfa-52248	11	20	(	(	PUNCT
cjfa-52248	11	21	115	115	NUM
cjfa-52248	11	22	)	)	PUNCT
cjfa-52248	11	23	listed	list	VERB
cjfa-52248	11	24	non	non	ADJ
cjfa-52248	11	25	-	-	ADJ
cjfa-52248	11	26	financial	financial	ADJ
cjfa-52248	11	27	firms	firm	NOUN
cjfa-52248	11	28	.	.	PUNCT
cjfa-52248	12	1	ninety	ninety	NUM
cjfa-52248	12	2	-	-	PUNCT
cjfa-52248	12	3	two	two	NUM
cjfa-52248	12	4	(	(	PUNCT
cjfa-52248	12	5	92	92	NUM
cjfa-52248	12	6	)	)	PUNCT
cjfa-52248	12	7	companies	company	NOUN
cjfa-52248	12	8	were	be	AUX
cjfa-52248	12	9	selected	select	VERB
cjfa-52248	12	10	as	as	ADP
cjfa-52248	12	11	the	the	DET
cjfa-52248	12	12	sample	sample	NOUN
cjfa-52248	12	13	.	.	PUNCT
cjfa-52248	13	1	both	both	PRON
cjfa-52248	13	2	descriptive	descriptive	ADJ
cjfa-52248	13	3	and	and	CCONJ
cjfa-52248	13	4	inferential	inferential	ADJ
cjfa-52248	13	5	(	(	PUNCT
cjfa-52248	13	6	panel	panel	NOUN
cjfa-52248	13	7	corrected	correct	VERB
cjfa-52248	13	8	standard	standard	ADJ
cjfa-52248	13	9	error	error	NOUN
cjfa-52248	13	10	)	)	PUNCT
cjfa-52248	13	11	estimation	estimation	NOUN
cjfa-52248	13	12	techniques	technique	NOUN
cjfa-52248	13	13	were	be	AUX
cjfa-52248	13	14	employed	employ	VERB
cjfa-52248	13	15	to	to	PART
cjfa-52248	13	16	analyze	analyze	VERB
cjfa-52248	13	17	data	datum	NOUN
cjfa-52248	13	18	collected	collect	VERB
cjfa-52248	13	19	from	from	ADP
cjfa-52248	13	20	the	the	DET
cjfa-52248	13	21	annual	annual	ADJ
cjfa-52248	13	22	reports	report	NOUN
cjfa-52248	13	23	and	and	CCONJ
cjfa-52248	13	24	accounts	account	NOUN
cjfa-52248	13	25	of	of	ADP
cjfa-52248	13	26	the	the	DET
cjfa-52248	13	27	sampled	sample	VERB
cjfa-52248	13	28	listed	list	VERB
cjfa-52248	13	29	manufacturing	manufacturing	NOUN
cjfa-52248	13	30	companies	company	NOUN
cjfa-52248	13	31	over	over	ADP
cjfa-52248	13	32	a	a	DET
cjfa-52248	13	33	seven	seven	NUM
cjfa-52248	13	34	-	-	PUNCT
cjfa-52248	13	35	year	year	NOUN
cjfa-52248	13	36	period	period	NOUN
cjfa-52248	13	37	(	(	PUNCT
cjfa-52248	13	38	2016	2016	NUM
cjfa-52248	13	39	-	-	SYM
cjfa-52248	13	40	2022	2022	NUM
cjfa-52248	13	41	)	)	PUNCT
cjfa-52248	13	42	.	.	PUNCT
cjfa-52248	14	1	the	the	DET
cjfa-52248	14	2	findings	finding	NOUN
cjfa-52248	14	3	revealed	reveal	VERB
cjfa-52248	14	4	that	that	SCONJ
cjfa-52248	14	5	the	the	DET
cjfa-52248	14	6	presence	presence	NOUN
cjfa-52248	14	7	of	of	ADP
cjfa-52248	14	8	a	a	DET
cjfa-52248	14	9	sustainability	sustainability	NOUN
cjfa-52248	14	10	committee	committee	NOUN
cjfa-52248	14	11	and	and	CCONJ
cjfa-52248	14	12	audit	audit	NOUN
cjfa-52248	14	13	type	type	NOUN
cjfa-52248	14	14	significantly	significantly	ADV
cjfa-52248	14	15	predict	predict	VERB
cjfa-52248	14	16	corporate	corporate	ADJ
cjfa-52248	14	17	sustainability	sustainability	NOUN
cjfa-52248	14	18	reporting	report	VERB
cjfa-52248	14	19	among	among	ADP
cjfa-52248	14	20	listed	list	VERB
cjfa-52248	14	21	non	non	ADJ
cjfa-52248	14	22	-	-	ADJ
cjfa-52248	14	23	financial	financial	ADJ
cjfa-52248	14	24	firms	firm	NOUN
cjfa-52248	14	25	at	at	ADP
cjfa-52248	14	26	a	a	DET
cjfa-52248	14	27	5	5	NUM
cjfa-52248	14	28	%	%	NOUN
cjfa-52248	14	29	level	level	NOUN
cjfa-52248	14	30	of	of	ADP
cjfa-52248	14	31	significance	significance	NOUN
cjfa-52248	14	32	.	.	PUNCT
cjfa-52248	15	1	in	in	ADP
cjfa-52248	15	2	conclusion	conclusion	NOUN
cjfa-52248	15	3	,	,	PUNCT
cjfa-52248	15	4	the	the	DET
cjfa-52248	15	5	study	study	NOUN
cjfa-52248	15	6	determined	determine	VERB
cjfa-52248	15	7	that	that	SCONJ
cjfa-52248	15	8	sustainability	sustainability	NOUN
cjfa-52248	15	9	committees	committee	NOUN
cjfa-52248	15	10	and	and	CCONJ
cjfa-52248	15	11	audit	audit	NOUN
cjfa-52248	15	12	types	type	NOUN
cjfa-52248	15	13	play	play	VERB
cjfa-52248	15	14	a	a	DET
cjfa-52248	15	15	crucial	crucial	ADJ
cjfa-52248	15	16	and	and	CCONJ
cjfa-52248	15	17	meaningful	meaningful	ADJ
cjfa-52248	15	18	role	role	NOUN
cjfa-52248	15	19	in	in	ADP
cjfa-52248	15	20	shaping	shape	VERB
cjfa-52248	15	21	corporate	corporate	ADJ
cjfa-52248	15	22	sustainability	sustainability	NOUN
cjfa-52248	15	23	reporting	reporting	NOUN
cjfa-52248	15	24	practices	practice	NOUN
cjfa-52248	15	25	among	among	ADP
cjfa-52248	15	26	listed	list	VERB
cjfa-52248	15	27	non	non	ADJ
cjfa-52248	15	28	-	-	ADJ
cjfa-52248	15	29	financial	financial	ADJ
cjfa-52248	15	30	firms	firm	NOUN
cjfa-52248	15	31	in	in	ADP
cjfa-52248	15	32	nigeria	nigeria	PROPN
cjfa-52248	15	33	.	.	PUNCT
cjfa-52248	16	1	as	as	ADP
cjfa-52248	16	2	a	a	DET
cjfa-52248	16	3	result	result	NOUN
cjfa-52248	16	4	,	,	PUNCT
cjfa-52248	16	5	the	the	DET
cjfa-52248	16	6	study	study	NOUN
cjfa-52248	16	7	recommends	recommend	VERB
cjfa-52248	16	8	that	that	SCONJ
cjfa-52248	16	9	listed	list	VERB
cjfa-52248	16	10	companies	company	NOUN
cjfa-52248	16	11	should	should	AUX
cjfa-52248	16	12	establish	establish	VERB
cjfa-52248	16	13	sustainability	sustainability	NOUN
cjfa-52248	16	14	committees	committee	NOUN
cjfa-52248	16	15	to	to	PART
cjfa-52248	16	16	proactively	proactively	ADV
cjfa-52248	16	17	muhammed	muhamme	VERB
cjfa-52248	16	18	kamaldeen	kamaldeen	PROPN
cjfa-52248	16	19	usman6464	usman6464	PROPN
cjfa-52248	16	20	address	address	VERB
cjfa-52248	16	21	sustainability	sustainability	NOUN
cjfa-52248	16	22	issues	issue	NOUN
cjfa-52248	16	23	and	and	CCONJ
cjfa-52248	16	24	enhance	enhance	VERB
cjfa-52248	16	25	disclosure	disclosure	NOUN
cjfa-52248	16	26	.	.	PUNCT
cjfa-52248	17	1	additionally	additionally	ADV
cjfa-52248	17	2	,	,	PUNCT
cjfa-52248	17	3	non	non	ADJ
cjfa-52248	17	4	-	-	ADJ
cjfa-52248	17	5	big	big	ADJ
cjfa-52248	17	6	four	four	NUM
cjfa-52248	17	7	audit	audit	NOUN
cjfa-52248	17	8	firms	firm	NOUN
cjfa-52248	17	9	are	be	AUX
cjfa-52248	17	10	encouraged	encourage	VERB
cjfa-52248	17	11	to	to	PART
cjfa-52248	17	12	enhance	enhance	VERB
cjfa-52248	17	13	their	their	PRON
cjfa-52248	17	14	services	service	NOUN
cjfa-52248	17	15	by	by	ADP
cjfa-52248	17	16	providing	provide	VERB
cjfa-52248	17	17	their	their	PRON
cjfa-52248	17	18	staff	staff	NOUN
cjfa-52248	17	19	with	with	ADP
cjfa-52248	17	20	up	up	ADP
cjfa-52248	17	21	-	-	PUNCT
cjfa-52248	17	22	to	to	ADP
cjfa-52248	17	23	-	-	PUNCT
cjfa-52248	17	24	date	date	NOUN
cjfa-52248	17	25	audit	audit	NOUN
cjfa-52248	17	26	skills	skill	NOUN
cjfa-52248	17	27	.	.	PUNCT
cjfa-52248	17	28	 	 	SPACE
cjfa-52248	18	1	introduction	introduction	NOUN
cjfa-52248	18	2	 	 	SPACE
cjfa-52248	18	3	introduction	introduction	NOUN
cjfa-52248	18	4	the	the	DET
cjfa-52248	18	5	recurrent	recurrent	ADJ
cjfa-52248	18	6	failures	failure	NOUN
cjfa-52248	18	7	of	of	ADP
cjfa-52248	18	8	companies	company	NOUN
cjfa-52248	18	9	worldwide	worldwide	ADV
cjfa-52248	18	10	have	have	AUX
cjfa-52248	18	11	raised	raise	VERB
cjfa-52248	18	12	concerns	concern	NOUN
cjfa-52248	18	13	about	about	ADP
cjfa-52248	18	14	the	the	DET
cjfa-52248	18	15	effectiveness	effectiveness	NOUN
cjfa-52248	18	16	of	of	ADP
cjfa-52248	18	17	corporate	corporate	ADJ
cjfa-52248	18	18	reporting	reporting	NOUN
cjfa-52248	18	19	practices	practice	NOUN
cjfa-52248	18	20	.	.	PUNCT
cjfa-52248	19	1	these	these	DET
cjfa-52248	19	2	unfortunate	unfortunate	ADJ
cjfa-52248	19	3	incidents	incident	NOUN
cjfa-52248	19	4	have	have	AUX
cjfa-52248	19	5	led	lead	VERB
cjfa-52248	19	6	to	to	ADP
cjfa-52248	19	7	calls	call	NOUN
cjfa-52248	19	8	from	from	ADP
cjfa-52248	19	9	various	various	ADJ
cjfa-52248	19	10	stakeholders	stakeholder	NOUN
cjfa-52248	19	11	,	,	PUNCT
cjfa-52248	19	12	including	include	VERB
cjfa-52248	19	13	the	the	DET
cjfa-52248	19	14	host	host	NOUN
cjfa-52248	19	15	community	community	NOUN
cjfa-52248	19	16	,	,	PUNCT
cjfa-52248	19	17	government	government	NOUN
cjfa-52248	19	18	,	,	PUNCT
cjfa-52248	19	19	stock	stock	NOUN
cjfa-52248	19	20	market	market	NOUN
cjfa-52248	19	21	regulators	regulator	NOUN
cjfa-52248	19	22	,	,	PUNCT
cjfa-52248	19	23	and	and	CCONJ
cjfa-52248	19	24	shareholders	shareholder	NOUN
cjfa-52248	19	25	,	,	PUNCT
cjfa-52248	19	26	for	for	ADP
cjfa-52248	19	27	greater	great	ADJ
cjfa-52248	19	28	corporate	corporate	ADJ
cjfa-52248	19	29	transparency	transparency	NOUN
cjfa-52248	19	30	and	and	CCONJ
cjfa-52248	19	31	disclosure	disclosure	NOUN
cjfa-52248	19	32	.	.	PUNCT
cjfa-52248	20	1	sustainability	sustainability	NOUN
cjfa-52248	20	2	reporting	reporting	NOUN
cjfa-52248	20	3	has	have	AUX
cjfa-52248	20	4	emerged	emerge	VERB
cjfa-52248	20	5	as	as	ADP
cjfa-52248	20	6	a	a	DET
cjfa-52248	20	7	crucial	crucial	ADJ
cjfa-52248	20	8	avenue	avenue	NOUN
cjfa-52248	20	9	through	through	ADP
cjfa-52248	20	10	which	which	PRON
cjfa-52248	20	11	organizations	organization	NOUN
cjfa-52248	20	12	strive	strive	VERB
cjfa-52248	20	13	to	to	PART
cjfa-52248	20	14	meet	meet	VERB
cjfa-52248	20	15	the	the	DET
cjfa-52248	20	16	expectations	expectation	NOUN
cjfa-52248	20	17	of	of	ADP
cjfa-52248	20	18	their	their	PRON
cjfa-52248	20	19	stakeholders	stakeholder	NOUN
cjfa-52248	20	20	.	.	PUNCT
cjfa-52248	21	1	private	private	ADJ
cjfa-52248	21	2	enterprises	enterprise	NOUN
cjfa-52248	21	3	,	,	PUNCT
cjfa-52248	21	4	for	for	ADP
cjfa-52248	21	5	instance	instance	NOUN
cjfa-52248	21	6	,	,	PUNCT
cjfa-52248	21	7	aim	aim	VERB
cjfa-52248	21	8	to	to	PART
cjfa-52248	21	9	augment	augment	VERB
cjfa-52248	21	10	transparency	transparency	NOUN
cjfa-52248	21	11	,	,	PUNCT
cjfa-52248	21	12	strengthen	strengthen	VERB
cjfa-52248	21	13	brand	brand	NOUN
cjfa-52248	21	14	value	value	NOUN
cjfa-52248	21	15	,	,	PUNCT
cjfa-52248	21	16	reputation	reputation	NOUN
cjfa-52248	21	17	,	,	PUNCT
cjfa-52248	21	18	and	and	CCONJ
cjfa-52248	21	19	legitimacy	legitimacy	NOUN
cjfa-52248	21	20	,	,	PUNCT
cjfa-52248	21	21	facilitate	facilitate	VERB
cjfa-52248	21	22	comparison	comparison	NOUN
cjfa-52248	21	23	with	with	ADP
cjfa-52248	21	24	competitors	competitor	NOUN
cjfa-52248	21	25	,	,	PUNCT
cjfa-52248	21	26	signal	signal	ADJ
cjfa-52248	21	27	competitiveness	competitiveness	NOUN
cjfa-52248	21	28	,	,	PUNCT
cjfa-52248	21	29	motivate	motivate	ADJ
cjfa-52248	21	30	employees	employee	NOUN
cjfa-52248	21	31	,	,	PUNCT
cjfa-52248	21	32	and	and	CCONJ
cjfa-52248	21	33	support	support	VERB
cjfa-52248	21	34	corporate	corporate	ADJ
cjfa-52248	21	35	information	information	NOUN
cjfa-52248	21	36	and	and	CCONJ
cjfa-52248	21	37	control	control	NOUN
cjfa-52248	21	38	processes	process	NOUN
cjfa-52248	21	39	by	by	ADP
cjfa-52248	21	40	revealing	reveal	VERB
cjfa-52248	21	41	sustainability	sustainability	NOUN
cjfa-52248	21	42	information	information	NOUN
cjfa-52248	21	43	(	(	PUNCT
cjfa-52248	21	44	herzig	herzig	PROPN
cjfa-52248	21	45	&	&	CCONJ
cjfa-52248	21	46	schaltegger	schaltegger	PROPN
cjfa-52248	21	47	,	,	PUNCT
cjfa-52248	21	48	2006	2006	NUM
cjfa-52248	21	49	)	)	PUNCT
cjfa-52248	21	50	.	.	PUNCT
cjfa-52248	22	1	in	in	ADP
cjfa-52248	22	2	the	the	DET
cjfa-52248	22	3	contemporary	contemporary	ADJ
cjfa-52248	22	4	landscape	landscape	NOUN
cjfa-52248	22	5	,	,	PUNCT
cjfa-52248	22	6	the	the	DET
cjfa-52248	22	7	incorporation	incorporation	NOUN
cjfa-52248	22	8	of	of	ADP
cjfa-52248	22	9	sustainability	sustainability	NOUN
cjfa-52248	22	10	principles	principle	NOUN
cjfa-52248	22	11	into	into	ADP
cjfa-52248	22	12	business	business	NOUN
cjfa-52248	22	13	strategies	strategy	NOUN
cjfa-52248	22	14	and	and	CCONJ
cjfa-52248	22	15	operations	operation	NOUN
cjfa-52248	22	16	is	be	AUX
cjfa-52248	22	17	gaining	gain	VERB
cjfa-52248	22	18	prominence	prominence	NOUN
cjfa-52248	22	19	on	on	ADP
cjfa-52248	22	20	the	the	DET
cjfa-52248	22	21	agendas	agenda	NOUN
cjfa-52248	22	22	of	of	ADP
cjfa-52248	22	23	policymakers	policymaker	NOUN
cjfa-52248	22	24	,	,	PUNCT
cjfa-52248	22	25	market	market	NOUN
cjfa-52248	22	26	regulators	regulator	NOUN
cjfa-52248	22	27	,	,	PUNCT
cjfa-52248	22	28	businesses	business	NOUN
cjfa-52248	22	29	,	,	PUNCT
cjfa-52248	22	30	and	and	CCONJ
cjfa-52248	22	31	investors	investor	NOUN
cjfa-52248	22	32	alike	alike	ADV
cjfa-52248	22	33	.	.	PUNCT
cjfa-52248	23	1	this	this	DET
cjfa-52248	23	2	shift	shift	NOUN
cjfa-52248	23	3	is	be	AUX
cjfa-52248	23	4	driven	drive	VERB
cjfa-52248	23	5	by	by	ADP
cjfa-52248	23	6	the	the	DET
cjfa-52248	23	7	increasing	increase	VERB
cjfa-52248	23	8	concern	concern	NOUN
cjfa-52248	23	9	of	of	ADP
cjfa-52248	23	10	investors	investor	NOUN
cjfa-52248	23	11	,	,	PUNCT
cjfa-52248	23	12	particularly	particularly	ADV
cjfa-52248	23	13	institutional	institutional	ADJ
cjfa-52248	23	14	investors	investor	NOUN
cjfa-52248	23	15	,	,	PUNCT
cjfa-52248	23	16	about	about	ADP
cjfa-52248	23	17	the	the	DET
cjfa-52248	23	18	social	social	ADJ
cjfa-52248	23	19	responsibility	responsibility	NOUN
cjfa-52248	23	20	of	of	ADP
cjfa-52248	23	21	firms	firm	NOUN
cjfa-52248	23	22	when	when	SCONJ
cjfa-52248	23	23	making	make	VERB
cjfa-52248	23	24	investment	investment	NOUN
cjfa-52248	23	25	decisions	decision	NOUN
cjfa-52248	23	26	(	(	PUNCT
cjfa-52248	23	27	chen	chen	PROPN
cjfa-52248	23	28	,	,	PUNCT
cjfa-52248	23	29	dong	dong	PROPN
cjfa-52248	23	30	&	&	CCONJ
cjfa-52248	23	31	lin	lin	PROPN
cjfa-52248	23	32	,	,	PUNCT
cjfa-52248	23	33	2020	2020	NUM
cjfa-52248	23	34	)	)	PUNCT
cjfa-52248	23	35	.	.	PUNCT
cjfa-52248	24	1	globally	globally	ADV
cjfa-52248	24	2	,	,	PUNCT
cjfa-52248	24	3	a	a	DET
cjfa-52248	24	4	study	study	NOUN
cjfa-52248	24	5	conducted	conduct	VERB
cjfa-52248	24	6	by	by	ADP
cjfa-52248	24	7	kpmg	kpmg	PROPN
cjfa-52248	24	8	in	in	ADP
cjfa-52248	24	9	2015	2015	NUM
cjfa-52248	24	10	indicates	indicate	VERB
cjfa-52248	24	11	a	a	DET
cjfa-52248	24	12	growing	grow	VERB
cjfa-52248	24	13	interest	interest	NOUN
cjfa-52248	24	14	in	in	ADP
cjfa-52248	24	15	corporate	corporate	ADJ
cjfa-52248	24	16	transparency	transparency	NOUN
cjfa-52248	24	17	,	,	PUNCT
cjfa-52248	24	18	especially	especially	ADV
cjfa-52248	24	19	in	in	ADP
cjfa-52248	24	20	the	the	DET
cjfa-52248	24	21	realm	realm	NOUN
cjfa-52248	24	22	of	of	ADP
cjfa-52248	24	23	sustainability	sustainability	NOUN
cjfa-52248	24	24	reporting	reporting	NOUN
cjfa-52248	24	25	and	and	CCONJ
cjfa-52248	24	26	disclosure	disclosure	NOUN
cjfa-52248	24	27	.	.	PUNCT
cjfa-52248	25	1	githaiga	githaiga	ADJ
cjfa-52248	25	2	and	and	CCONJ
cjfa-52248	25	3	kosgei	kosgei	ADJ
cjfa-52248	25	4	(	(	PUNCT
cjfa-52248	25	5	2023	2023	NUM
cjfa-52248	25	6	)	)	PUNCT
cjfa-52248	25	7	assert	assert	VERB
cjfa-52248	25	8	that	that	SCONJ
cjfa-52248	25	9	sustainability	sustainability	NOUN
cjfa-52248	25	10	reporting	reporting	NOUN
cjfa-52248	25	11	is	be	AUX
cjfa-52248	25	12	essential	essential	ADJ
cjfa-52248	25	13	for	for	ADP
cjfa-52248	25	14	providing	provide	VERB
cjfa-52248	25	15	stakeholders	stakeholder	NOUN
cjfa-52248	25	16	with	with	ADP
cjfa-52248	25	17	information	information	NOUN
cjfa-52248	25	18	regarding	regard	VERB
cjfa-52248	25	19	an	an	DET
cjfa-52248	25	20	organization	organization	NOUN
cjfa-52248	25	21	’s	’s	PART
cjfa-52248	25	22	performance	performance	NOUN
cjfa-52248	25	23	in	in	ADP
cjfa-52248	25	24	tangible	tangible	ADJ
cjfa-52248	25	25	aspects	aspect	NOUN
cjfa-52248	25	26	.	.	PUNCT
cjfa-52248	26	1	however	however	ADV
cjfa-52248	26	2	,	,	PUNCT
cjfa-52248	26	3	it	it	PRON
cjfa-52248	26	4	is	be	AUX
cjfa-52248	26	5	crucial	crucial	ADJ
cjfa-52248	26	6	to	to	PART
cjfa-52248	26	7	note	note	VERB
cjfa-52248	26	8	that	that	SCONJ
cjfa-52248	26	9	the	the	DET
cjfa-52248	26	10	disclosure	disclosure	NOUN
cjfa-52248	26	11	of	of	ADP
cjfa-52248	26	12	sustainability	sustainability	NOUN
cjfa-52248	26	13	reports	report	NOUN
cjfa-52248	26	14	,	,	PUNCT
cjfa-52248	26	15	according	accord	VERB
cjfa-52248	26	16	to	to	ADP
cjfa-52248	26	17	the	the	DET
cjfa-52248	26	18	global	global	ADJ
cjfa-52248	26	19	reporting	reporting	NOUN
cjfa-52248	26	20	initiative	initiative	NOUN
cjfa-52248	26	21	(	(	PUNCT
cjfa-52248	26	22	gri	gri	PROPN
cjfa-52248	26	23	)	)	PUNCT
cjfa-52248	26	24	,	,	PUNCT
cjfa-52248	26	25	must	must	AUX
cjfa-52248	26	26	adhere	adhere	VERB
cjfa-52248	26	27	to	to	ADP
cjfa-52248	26	28	several	several	ADJ
cjfa-52248	26	29	principles	principle	NOUN
cjfa-52248	26	30	outlined	outline	VERB
cjfa-52248	26	31	in	in	ADP
cjfa-52248	26	32	the	the	DET
cjfa-52248	26	33	gri	gri	PROPN
cjfa-52248	26	34	-	-	PUNCT
cjfa-52248	26	35	g3	g3	PROPN
cjfa-52248	26	36	guidelines	guideline	NOUN
cjfa-52248	26	37	,	,	PUNCT
cjfa-52248	26	38	including	include	VERB
cjfa-52248	26	39	balance	balance	NOUN
cjfa-52248	26	40	,	,	PUNCT
cjfa-52248	26	41	comparability	comparability	NOUN
cjfa-52248	26	42	,	,	PUNCT
cjfa-52248	26	43	accuracy	accuracy	NOUN
cjfa-52248	26	44	,	,	PUNCT
cjfa-52248	26	45	time	time	NOUN
cjfa-52248	26	46	sequence	sequence	NOUN
cjfa-52248	26	47	,	,	PUNCT
cjfa-52248	26	48	compliance	compliance	NOUN
cjfa-52248	26	49	,	,	PUNCT
cjfa-52248	26	50	and	and	CCONJ
cjfa-52248	26	51	accountability	accountability	NOUN
cjfa-52248	26	52	.	.	PUNCT
cjfa-52248	27	1	many	many	ADJ
cjfa-52248	27	2	organizations	organization	NOUN
cjfa-52248	27	3	seem	seem	VERB
cjfa-52248	27	4	to	to	PART
cjfa-52248	27	5	allocate	allocate	VERB
cjfa-52248	27	6	insufficient	insufficient	ADJ
cjfa-52248	27	7	attention	attention	NOUN
cjfa-52248	27	8	and	and	CCONJ
cjfa-52248	27	9	consideration	consideration	NOUN
cjfa-52248	27	10	to	to	ADP
cjfa-52248	27	11	communities	community	NOUN
cjfa-52248	27	12	and	and	CCONJ
cjfa-52248	27	13	the	the	DET
cjfa-52248	27	14	environment	environment	NOUN
cjfa-52248	27	15	in	in	ADP
cjfa-52248	27	16	their	their	PRON
cjfa-52248	27	17	financial	financial	ADJ
cjfa-52248	27	18	reports	report	NOUN
cjfa-52248	27	19	.	.	PUNCT
cjfa-52248	28	1	this	this	DET
cjfa-52248	28	2	reluctance	reluctance	NOUN
cjfa-52248	28	3	to	to	PART
cjfa-52248	28	4	disclose	disclose	VERB
cjfa-52248	28	5	information	information	NOUN
cjfa-52248	28	6	regarding	regard	VERB
cjfa-52248	28	7	environmental	environmental	ADJ
cjfa-52248	28	8	and	and	CCONJ
cjfa-52248	28	9	social	social	ADJ
cjfa-52248	28	10	concerns	concern	NOUN
cjfa-52248	28	11	could	could	AUX
cjfa-52248	28	12	significantly	significantly	ADV
cjfa-52248	28	13	impact	impact	VERB
cjfa-52248	28	14	their	their	PRON
cjfa-52248	28	15	corporate	corporate	ADJ
cjfa-52248	28	16	image	image	NOUN
cjfa-52248	28	17	,	,	PUNCT
cjfa-52248	28	18	as	as	SCONJ
cjfa-52248	28	19	highlighted	highlight	VERB
cjfa-52248	28	20	by	by	ADP
cjfa-52248	28	21	usman	usman	PROPN
cjfa-52248	28	22	(	(	PUNCT
cjfa-52248	28	23	2019	2019	NUM
cjfa-52248	28	24	)	)	PUNCT
cjfa-52248	28	25	and	and	CCONJ
cjfa-52248	28	26	aifuwa	aifuwa	PROPN
cjfa-52248	28	27	,	,	PUNCT
cjfa-52248	28	28	usman	usman	PROPN
cjfa-52248	28	29	,	,	PUNCT
cjfa-52248	28	30	subair	subair	NOUN
cjfa-52248	28	31	,	,	PUNCT
cjfa-52248	28	32	philip	philip	PROPN
cjfa-52248	28	33	and	and	CCONJ
cjfa-52248	28	34	hussien	hussien	PROPN
cjfa-52248	28	35	(	(	PUNCT
cjfa-52248	28	36	2022	2022	NUM
cjfa-52248	28	37	)	)	PUNCT
cjfa-52248	28	38	.	.	PUNCT
cjfa-52248	29	1	the	the	DET
cjfa-52248	29	2	repercussions	repercussion	NOUN
cjfa-52248	29	3	of	of	ADP
cjfa-52248	29	4	this	this	DET
cjfa-52248	29	5	approach	approach	NOUN
cjfa-52248	29	6	are	be	AUX
cjfa-52248	29	7	evident	evident	ADJ
cjfa-52248	29	8	in	in	ADP
cjfa-52248	29	9	the	the	DET
cjfa-52248	29	10	stock	stock	NOUN
cjfa-52248	29	11	market	market	NOUN
cjfa-52248	29	12	,	,	PUNCT
cjfa-52248	29	13	where	where	SCONJ
cjfa-52248	29	14	declining	decline	VERB
cjfa-52248	29	15	stock	stock	NOUN
cjfa-52248	29	16	sustainability	sustainability	NOUN
cjfa-52248	29	17	committee	committee	NOUN
cjfa-52248	29	18	,	,	PUNCT
cjfa-52248	29	19	audit	audit	NOUN
cjfa-52248	29	20	firm	firm	ADJ
cjfa-52248	29	21	type	type	NOUN
cjfa-52248	29	22	…	…	PUNCT
cjfa-52248	29	23	6565	6565	NUM
cjfa-52248	29	24	prices	price	NOUN
cjfa-52248	29	25	have	have	AUX
cjfa-52248	29	26	contributed	contribute	VERB
cjfa-52248	29	27	to	to	ADP
cjfa-52248	29	28	a	a	DET
cjfa-52248	29	29	negative	negative	ADJ
cjfa-52248	29	30	impact	impact	NOUN
cjfa-52248	29	31	on	on	ADP
cjfa-52248	29	32	their	their	PRON
cjfa-52248	29	33	reputation	reputation	NOUN
cjfa-52248	29	34	.	.	PUNCT
cjfa-52248	30	1	consequently	consequently	ADV
cjfa-52248	30	2	,	,	PUNCT
cjfa-52248	30	3	the	the	DET
cjfa-52248	30	4	annual	annual	ADJ
cjfa-52248	30	5	reports	report	NOUN
cjfa-52248	30	6	produced	produce	VERB
cjfa-52248	30	7	by	by	ADP
cjfa-52248	30	8	companies	company	NOUN
cjfa-52248	30	9	are	be	AUX
cjfa-52248	30	10	anticipated	anticipate	VERB
cjfa-52248	30	11	to	to	PART
cjfa-52248	30	12	address	address	VERB
cjfa-52248	30	13	the	the	DET
cjfa-52248	30	14	information	information	NOUN
cjfa-52248	30	15	needs	need	NOUN
cjfa-52248	30	16	of	of	ADP
cjfa-52248	30	17	all	all	DET
cjfa-52248	30	18	stakeholders	stakeholder	NOUN
cjfa-52248	30	19	,	,	PUNCT
cjfa-52248	30	20	including	include	VERB
cjfa-52248	30	21	the	the	DET
cjfa-52248	30	22	immediate	immediate	ADJ
cjfa-52248	30	23	environment	environment	NOUN
cjfa-52248	30	24	,	,	PUNCT
cjfa-52248	30	25	as	as	SCONJ
cjfa-52248	30	26	emphasized	emphasize	VERB
cjfa-52248	30	27	by	by	ADP
cjfa-52248	30	28	welbeck	welbeck	PROPN
cjfa-52248	30	29	,	,	PUNCT
cjfa-52248	30	30	owusu	owusu	PROPN
cjfa-52248	30	31	,	,	PUNCT
cjfa-52248	30	32	bekoe	bekoe	PROPN
cjfa-52248	30	33	and	and	CCONJ
cjfa-52248	30	34	kusi	kusi	PROPN
cjfa-52248	30	35	(	(	PUNCT
cjfa-52248	30	36	2017	2017	NUM
cjfa-52248	30	37	)	)	PUNCT
cjfa-52248	30	38	.	.	PUNCT
cjfa-52248	31	1	it	it	PRON
cjfa-52248	31	2	is	be	AUX
cjfa-52248	31	3	reasonable	reasonable	ADJ
cjfa-52248	31	4	to	to	PART
cjfa-52248	31	5	anticipate	anticipate	VERB
cjfa-52248	31	6	that	that	SCONJ
cjfa-52248	31	7	firms	firm	NOUN
cjfa-52248	31	8	equipped	equip	VERB
cjfa-52248	31	9	with	with	ADP
cjfa-52248	31	10	sophisticated	sophisticated	ADJ
cjfa-52248	31	11	accounting	accounting	NOUN
cjfa-52248	31	12	systems	system	NOUN
cjfa-52248	31	13	and	and	CCONJ
cjfa-52248	31	14	staffed	staff	VERB
cjfa-52248	31	15	by	by	ADP
cjfa-52248	31	16	highly	highly	ADV
cjfa-52248	31	17	qualified	qualified	ADJ
cjfa-52248	31	18	professional	professional	ADJ
cjfa-52248	31	19	accountants	accountant	NOUN
cjfa-52248	31	20	,	,	PUNCT
cjfa-52248	31	21	especially	especially	ADV
cjfa-52248	31	22	those	those	PRON
cjfa-52248	31	23	affiliated	affiliate	VERB
cjfa-52248	31	24	with	with	ADP
cjfa-52248	31	25	the	the	DET
cjfa-52248	31	26	big	big	ADJ
cjfa-52248	31	27	four	four	NUM
cjfa-52248	31	28	,	,	PUNCT
cjfa-52248	31	29	would	would	AUX
cjfa-52248	31	30	scrutinize	scrutinize	VERB
cjfa-52248	31	31	these	these	DET
cjfa-52248	31	32	reports	report	NOUN
cjfa-52248	31	33	more	more	ADV
cjfa-52248	31	34	thoroughly	thoroughly	ADV
cjfa-52248	31	35	than	than	ADP
cjfa-52248	31	36	smaller	small	ADJ
cjfa-52248	31	37	audit	audit	NOUN
cjfa-52248	31	38	firms	firm	NOUN
cjfa-52248	31	39	.	.	PUNCT
cjfa-52248	32	1	the	the	DET
cjfa-52248	32	2	study	study	NOUN
cjfa-52248	32	3	addresses	address	NOUN
cjfa-52248	32	4	issues	issue	NOUN
cjfa-52248	32	5	surrounding	surround	VERB
cjfa-52248	32	6	sustainability	sustainability	NOUN
cjfa-52248	32	7	reporting	reporting	NOUN
cjfa-52248	32	8	among	among	ADP
cjfa-52248	32	9	listed	list	VERB
cjfa-52248	32	10	non	non	ADJ
cjfa-52248	32	11	-	-	ADJ
cjfa-52248	32	12	financial	financial	ADJ
cjfa-52248	32	13	enterprises	enterprise	NOUN
cjfa-52248	32	14	in	in	ADP
cjfa-52248	32	15	nigeria	nigeria	PROPN
cjfa-52248	32	16	.	.	PUNCT
cjfa-52248	33	1	many	many	ADJ
cjfa-52248	33	2	of	of	ADP
cjfa-52248	33	3	these	these	DET
cjfa-52248	33	4	enterprises	enterprise	NOUN
cjfa-52248	33	5	lack	lack	VERB
cjfa-52248	33	6	awareness	awareness	NOUN
cjfa-52248	33	7	of	of	ADP
cjfa-52248	33	8	the	the	DET
cjfa-52248	33	9	benefits	benefit	NOUN
cjfa-52248	33	10	of	of	ADP
cjfa-52248	33	11	sustainability	sustainability	NOUN
cjfa-52248	33	12	reporting	reporting	NOUN
cjfa-52248	33	13	,	,	PUNCT
cjfa-52248	33	14	hindering	hinder	VERB
cjfa-52248	33	15	transparency	transparency	NOUN
cjfa-52248	33	16	,	,	PUNCT
cjfa-52248	33	17	accountability	accountability	NOUN
cjfa-52248	33	18	,	,	PUNCT
cjfa-52248	33	19	and	and	CCONJ
cjfa-52248	33	20	stakeholder	stakeholder	PROPN
cjfa-52248	33	21	trust	trust	PROPN
cjfa-52248	33	22	.	.	PUNCT
cjfa-52248	34	1	the	the	DET
cjfa-52248	34	2	absence	absence	NOUN
cjfa-52248	34	3	of	of	ADP
cjfa-52248	34	4	standardized	standardized	ADJ
cjfa-52248	34	5	reporting	reporting	NOUN
cjfa-52248	34	6	procedures	procedure	NOUN
cjfa-52248	34	7	compromises	compromise	VERB
cjfa-52248	34	8	the	the	DET
cjfa-52248	34	9	reliability	reliability	NOUN
cjfa-52248	34	10	and	and	CCONJ
cjfa-52248	34	11	utility	utility	NOUN
cjfa-52248	34	12	of	of	ADP
cjfa-52248	34	13	sustainability	sustainability	NOUN
cjfa-52248	34	14	reports	report	NOUN
cjfa-52248	34	15	,	,	PUNCT
cjfa-52248	34	16	making	make	VERB
cjfa-52248	34	17	it	it	PRON
cjfa-52248	34	18	challenging	challenge	VERB
cjfa-52248	34	19	for	for	SCONJ
cjfa-52248	34	20	stakeholders	stakeholder	NOUN
cjfa-52248	34	21	to	to	PART
cjfa-52248	34	22	make	make	VERB
cjfa-52248	34	23	informed	informed	ADJ
cjfa-52248	34	24	decisions	decision	NOUN
cjfa-52248	34	25	.	.	PUNCT
cjfa-52248	35	1	stakeholder	stakeholder	NOUN
cjfa-52248	35	2	expectations	expectation	NOUN
cjfa-52248	35	3	,	,	PUNCT
cjfa-52248	35	4	including	include	VERB
cjfa-52248	35	5	those	those	PRON
cjfa-52248	35	6	of	of	ADP
cjfa-52248	35	7	customers	customer	NOUN
cjfa-52248	35	8	,	,	PUNCT
cjfa-52248	35	9	investors	investor	NOUN
cjfa-52248	35	10	,	,	PUNCT
cjfa-52248	35	11	employees	employee	NOUN
cjfa-52248	35	12	,	,	PUNCT
cjfa-52248	35	13	and	and	CCONJ
cjfa-52248	35	14	civil	civil	ADJ
cjfa-52248	35	15	society	society	NOUN
cjfa-52248	35	16	organizations	organization	NOUN
cjfa-52248	35	17	,	,	PUNCT
cjfa-52248	35	18	are	be	AUX
cjfa-52248	35	19	driving	drive	VERB
cjfa-52248	35	20	the	the	DET
cjfa-52248	35	21	demand	demand	NOUN
cjfa-52248	35	22	for	for	ADP
cjfa-52248	35	23	accountability	accountability	NOUN
cjfa-52248	35	24	and	and	CCONJ
cjfa-52248	35	25	transparency	transparency	NOUN
cjfa-52248	35	26	in	in	ADP
cjfa-52248	35	27	addressing	address	VERB
cjfa-52248	35	28	environmental	environmental	ADJ
cjfa-52248	35	29	and	and	CCONJ
cjfa-52248	35	30	social	social	ADJ
cjfa-52248	35	31	issues	issue	NOUN
cjfa-52248	35	32	through	through	ADP
cjfa-52248	35	33	sustainability	sustainability	NOUN
cjfa-52248	35	34	reporting	reporting	NOUN
cjfa-52248	35	35	.	.	PUNCT
cjfa-52248	36	1	failure	failure	NOUN
cjfa-52248	36	2	to	to	PART
cjfa-52248	36	3	meet	meet	VERB
cjfa-52248	36	4	these	these	DET
cjfa-52248	36	5	expectations	expectation	NOUN
cjfa-52248	36	6	may	may	AUX
cjfa-52248	36	7	result	result	VERB
cjfa-52248	36	8	in	in	ADP
cjfa-52248	36	9	a	a	DET
cjfa-52248	36	10	loss	loss	NOUN
cjfa-52248	36	11	of	of	ADP
cjfa-52248	36	12	trust	trust	NOUN
cjfa-52248	36	13	and	and	CCONJ
cjfa-52248	36	14	reputational	reputational	ADJ
cjfa-52248	36	15	challenges	challenge	NOUN
cjfa-52248	36	16	.	.	PUNCT
cjfa-52248	37	1	the	the	DET
cjfa-52248	37	2	research	research	NOUN
cjfa-52248	37	3	focuses	focus	VERB
cjfa-52248	37	4	on	on	ADP
cjfa-52248	37	5	the	the	DET
cjfa-52248	37	6	115	115	NUM
cjfa-52248	37	7	non	non	ADJ
cjfa-52248	37	8	-	-	ADJ
cjfa-52248	37	9	financial	financial	ADJ
cjfa-52248	37	10	companies	company	NOUN
cjfa-52248	37	11	listed	list	VERB
cjfa-52248	37	12	on	on	ADP
cjfa-52248	37	13	the	the	DET
cjfa-52248	37	14	nigerian	nigerian	ADJ
cjfa-52248	37	15	exchange	exchange	NOUN
cjfa-52248	37	16	group	group	NOUN
cjfa-52248	37	17	as	as	ADP
cjfa-52248	37	18	of	of	ADP
cjfa-52248	37	19	december	december	PROPN
cjfa-52248	37	20	2022	2022	NUM
cjfa-52248	37	21	,	,	PUNCT
cjfa-52248	37	22	chosen	choose	VERB
cjfa-52248	37	23	for	for	ADP
cjfa-52248	37	24	their	their	PRON
cjfa-52248	37	25	perceived	perceive	VERB
cjfa-52248	37	26	environmental	environmental	ADJ
cjfa-52248	37	27	sensitivity	sensitivity	NOUN
cjfa-52248	37	28	.	.	PUNCT
cjfa-52248	38	1	the	the	DET
cjfa-52248	38	2	study	study	NOUN
cjfa-52248	38	3	spans	span	VERB
cjfa-52248	38	4	the	the	DET
cjfa-52248	38	5	seven	seven	NUM
cjfa-52248	38	6	-	-	PUNCT
cjfa-52248	38	7	year	year	NOUN
cjfa-52248	38	8	period	period	NOUN
cjfa-52248	38	9	from	from	ADP
cjfa-52248	38	10	2016	2016	NUM
cjfa-52248	38	11	to	to	ADP
cjfa-52248	38	12	2022	2022	NUM
cjfa-52248	38	13	,	,	PUNCT
cjfa-52248	38	14	addressing	address	VERB
cjfa-52248	38	15	a	a	DET
cjfa-52248	38	16	timing	timing	NOUN
cjfa-52248	38	17	gap	gap	NOUN
cjfa-52248	38	18	in	in	ADP
cjfa-52248	38	19	the	the	DET
cjfa-52248	38	20	literature	literature	NOUN
cjfa-52248	38	21	.	.	PUNCT
cjfa-52248	39	1	the	the	DET
cjfa-52248	39	2	year	year	NOUN
cjfa-52248	39	3	2016	2016	NUM
cjfa-52248	39	4	is	be	AUX
cjfa-52248	39	5	significant	significant	ADJ
cjfa-52248	39	6	as	as	SCONJ
cjfa-52248	39	7	it	it	PRON
cjfa-52248	39	8	saw	see	VERB
cjfa-52248	39	9	the	the	DET
cjfa-52248	39	10	release	release	NOUN
cjfa-52248	39	11	of	of	ADP
cjfa-52248	39	12	the	the	DET
cjfa-52248	39	13	nigerian	nigerian	ADJ
cjfa-52248	39	14	financial	financial	ADJ
cjfa-52248	39	15	reporting	reporting	PROPN
cjfa-52248	39	16	council	council	PROPN
cjfa-52248	39	17	’s	’s	PART
cjfa-52248	39	18	2016	2016	NUM
cjfa-52248	39	19	corporate	corporate	ADJ
cjfa-52248	39	20	governance	governance	NOUN
cjfa-52248	39	21	code	code	NOUN
cjfa-52248	39	22	and	and	CCONJ
cjfa-52248	39	23	the	the	DET
cjfa-52248	39	24	launch	launch	NOUN
cjfa-52248	39	25	of	of	ADP
cjfa-52248	39	26	the	the	DET
cjfa-52248	39	27	global	global	ADJ
cjfa-52248	39	28	reporting	reporting	NOUN
cjfa-52248	39	29	initiative	initiative	NOUN
cjfa-52248	39	30	’s	’s	PART
cjfa-52248	39	31	101	101	NUM
cjfa-52248	39	32	.	.	PUNCT
cjfa-52248	40	1	the	the	DET
cjfa-52248	40	2	choice	choice	NOUN
cjfa-52248	40	3	of	of	ADP
cjfa-52248	40	4	2022	2022	NUM
cjfa-52248	40	5	as	as	SCONJ
cjfa-52248	40	6	the	the	DET
cjfa-52248	40	7	endpoint	endpoint	NOUN
cjfa-52248	40	8	corresponds	correspond	VERB
cjfa-52248	40	9	to	to	ADP
cjfa-52248	40	10	the	the	DET
cjfa-52248	40	11	most	most	ADV
cjfa-52248	40	12	recent	recent	ADJ
cjfa-52248	40	13	year	year	NOUN
cjfa-52248	40	14	at	at	ADP
cjfa-52248	40	15	the	the	DET
cjfa-52248	40	16	time	time	NOUN
cjfa-52248	40	17	of	of	ADP
cjfa-52248	40	18	data	datum	NOUN
cjfa-52248	40	19	collection	collection	NOUN
cjfa-52248	40	20	and	and	CCONJ
cjfa-52248	40	21	aligns	align	VERB
cjfa-52248	40	22	with	with	ADP
cjfa-52248	40	23	the	the	DET
cjfa-52248	40	24	post	post	ADJ
cjfa-52248	40	25	-	-	ADJ
cjfa-52248	40	26	period	period	NOUN
cjfa-52248	40	27	impacted	impact	VERB
cjfa-52248	40	28	by	by	ADP
cjfa-52248	40	29	the	the	DET
cjfa-52248	40	30	industrial	industrial	ADJ
cjfa-52248	40	31	global	global	ADJ
cjfa-52248	40	32	meltdown	meltdown	NOUN
cjfa-52248	40	33	due	due	ADP
cjfa-52248	40	34	to	to	ADP
cjfa-52248	40	35	the	the	DET
cjfa-52248	40	36	covid-19	covid-19	PROPN
cjfa-52248	40	37	pandemic	pandemic	NOUN
cjfa-52248	40	38	.	.	PUNCT
cjfa-52248	41	1	literature	literature	PROPN
cjfa-52248	41	2	review	review	PROPN
cjfa-52248	41	3	and	and	CCONJ
cjfa-52248	41	4	hypotheses	hypothese	VERB
cjfa-52248	41	5	developmentliterature	developmentliterature	NOUN
cjfa-52248	41	6	review	review	NOUN
cjfa-52248	41	7	and	and	CCONJ
cjfa-52248	41	8	hypotheses	hypothese	VERB
cjfa-52248	41	9	development	development	NOUN
cjfa-52248	41	10	sustainability	sustainability	NOUN
cjfa-52248	41	11	committee	committee	NOUN
cjfa-52248	41	12	and	and	CCONJ
cjfa-52248	41	13	corporate	corporate	ADJ
cjfa-52248	41	14	sustainability	sustainability	NOUN
cjfa-52248	41	15	reportingsustainability	reportingsustainability	NOUN
cjfa-52248	41	16	committee	committee	PROPN
cjfa-52248	41	17	and	and	CCONJ
cjfa-52248	41	18	corporate	corporate	ADJ
cjfa-52248	41	19	sustainability	sustainability	NOUN
cjfa-52248	41	20	reporting	report	VERB
cjfa-52248	41	21	the	the	DET
cjfa-52248	41	22	presence	presence	NOUN
cjfa-52248	41	23	of	of	ADP
cjfa-52248	41	24	a	a	DET
cjfa-52248	41	25	sustainability	sustainability	NOUN
cjfa-52248	41	26	committee	committee	NOUN
cjfa-52248	41	27	within	within	ADP
cjfa-52248	41	28	a	a	DET
cjfa-52248	41	29	company	company	NOUN
cjfa-52248	41	30	is	be	AUX
cjfa-52248	41	31	a	a	DET
cjfa-52248	41	32	critical	critical	ADJ
cjfa-52248	41	33	factor	factor	NOUN
cjfa-52248	41	34	influencing	influence	VERB
cjfa-52248	41	35	corporate	corporate	ADJ
cjfa-52248	41	36	sustainability	sustainability	NOUN
cjfa-52248	41	37	reporting	reporting	NOUN
cjfa-52248	41	38	practices	practice	NOUN
cjfa-52248	41	39	.	.	PUNCT
cjfa-52248	42	1	a	a	DET
cjfa-52248	42	2	sustainability	sustainability	NOUN
cjfa-52248	42	3	committee	committee	NOUN
cjfa-52248	42	4	,	,	PUNCT
cjfa-52248	42	5	often	often	ADV
cjfa-52248	42	6	established	establish	VERB
cjfa-52248	42	7	at	at	ADP
cjfa-52248	42	8	the	the	DET
cjfa-52248	42	9	board	board	NOUN
cjfa-52248	42	10	level	level	NOUN
cjfa-52248	42	11	,	,	PUNCT
cjfa-52248	42	12	is	be	AUX
cjfa-52248	42	13	dedicated	dedicate	VERB
cjfa-52248	42	14	to	to	ADP
cjfa-52248	42	15	overseeing	oversee	VERB
cjfa-52248	42	16	and	and	CCONJ
cjfa-52248	42	17	guiding	guide	VERB
cjfa-52248	42	18	the	the	DET
cjfa-52248	42	19	organization	organization	NOUN
cjfa-52248	42	20	’s	’s	PART
cjfa-52248	42	21	sustainability	sustainability	NOUN
cjfa-52248	42	22	initiatives	initiative	NOUN
cjfa-52248	42	23	.	.	PUNCT
cjfa-52248	43	1	its	its	PRON
cjfa-52248	43	2	role	role	NOUN
cjfa-52248	43	3	extends	extend	VERB
cjfa-52248	43	4	muhammed	muhammed	AUX
cjfa-52248	43	5	kamaldeen	kamaldeen	VERB
cjfa-52248	43	6	usman6666	usman6666	PROPN
cjfa-52248	43	7	to	to	ADP
cjfa-52248	43	8	monitoring	monitor	VERB
cjfa-52248	43	9	environmental	environmental	ADJ
cjfa-52248	43	10	,	,	PUNCT
cjfa-52248	43	11	social	social	ADJ
cjfa-52248	43	12	,	,	PUNCT
cjfa-52248	43	13	and	and	CCONJ
cjfa-52248	43	14	governance	governance	NOUN
cjfa-52248	43	15	(	(	PUNCT
cjfa-52248	43	16	esg	esg	NOUN
cjfa-52248	43	17	)	)	PUNCT
cjfa-52248	43	18	performance	performance	NOUN
cjfa-52248	43	19	and	and	CCONJ
cjfa-52248	43	20	ensuring	ensure	VERB
cjfa-52248	43	21	that	that	SCONJ
cjfa-52248	43	22	the	the	DET
cjfa-52248	43	23	company	company	NOUN
cjfa-52248	43	24	aligns	align	VERB
cjfa-52248	43	25	with	with	ADP
cjfa-52248	43	26	sustainable	sustainable	ADJ
cjfa-52248	43	27	practices	practice	NOUN
cjfa-52248	43	28	.	.	PUNCT
cjfa-52248	44	1	companies	company	NOUN
cjfa-52248	44	2	with	with	ADP
cjfa-52248	44	3	a	a	DET
cjfa-52248	44	4	sustainability	sustainability	NOUN
cjfa-52248	44	5	committee	committee	NOUN
cjfa-52248	44	6	are	be	AUX
cjfa-52248	44	7	more	more	ADV
cjfa-52248	44	8	likely	likely	ADJ
cjfa-52248	44	9	to	to	PART
cjfa-52248	44	10	engage	engage	VERB
cjfa-52248	44	11	in	in	ADP
cjfa-52248	44	12	comprehensive	comprehensive	ADJ
cjfa-52248	44	13	sustainability	sustainability	NOUN
cjfa-52248	44	14	reporting	reporting	NOUN
cjfa-52248	44	15	,	,	PUNCT
cjfa-52248	44	16	disclosing	disclose	VERB
cjfa-52248	44	17	information	information	NOUN
cjfa-52248	44	18	related	relate	VERB
cjfa-52248	44	19	to	to	ADP
cjfa-52248	44	20	environmental	environmental	ADJ
cjfa-52248	44	21	impact	impact	NOUN
cjfa-52248	44	22	,	,	PUNCT
cjfa-52248	44	23	social	social	ADJ
cjfa-52248	44	24	responsibility	responsibility	NOUN
cjfa-52248	44	25	,	,	PUNCT
cjfa-52248	44	26	and	and	CCONJ
cjfa-52248	44	27	governance	governance	NOUN
cjfa-52248	44	28	practices	practice	NOUN
cjfa-52248	44	29	.	.	PUNCT
cjfa-52248	45	1	the	the	DET
cjfa-52248	45	2	committee	committee	NOUN
cjfa-52248	45	3	’s	’s	PART
cjfa-52248	45	4	involvement	involvement	NOUN
cjfa-52248	45	5	fosters	foster	VERB
cjfa-52248	45	6	a	a	DET
cjfa-52248	45	7	structured	structured	ADJ
cjfa-52248	45	8	approach	approach	NOUN
cjfa-52248	45	9	to	to	ADP
cjfa-52248	45	10	data	data	PROPN
cjfa-52248	45	11	collection	collection	NOUN
cjfa-52248	45	12	,	,	PUNCT
cjfa-52248	45	13	measurement	measurement	NOUN
cjfa-52248	45	14	,	,	PUNCT
cjfa-52248	45	15	and	and	CCONJ
cjfa-52248	45	16	reporting	report	VERB
cjfa-52248	45	17	on	on	ADP
cjfa-52248	45	18	key	key	ADJ
cjfa-52248	45	19	sustainability	sustainability	NOUN
cjfa-52248	45	20	metrics	metric	NOUN
cjfa-52248	45	21	.	.	PUNCT
cjfa-52248	46	1	for	for	ADP
cjfa-52248	46	2	instance	instance	NOUN
cjfa-52248	46	3	,	,	PUNCT
cjfa-52248	46	4	studies	study	NOUN
cjfa-52248	46	5	by	by	ADP
cjfa-52248	46	6	yahaya	yahaya	PROPN
cjfa-52248	46	7	,	,	PUNCT
cjfa-52248	46	8	bamigbade	bamigbade	VERB
cjfa-52248	46	9	and	and	CCONJ
cjfa-52248	46	10	ajiboye	ajiboye	VERB
cjfa-52248	46	11	(	(	PUNCT
cjfa-52248	46	12	2022	2022	NUM
cjfa-52248	46	13	)	)	PUNCT
cjfa-52248	46	14	,	,	PUNCT
cjfa-52248	46	15	abdul	abdul	PROPN
cjfa-52248	46	16	latif	latif	PROPN
cjfa-52248	46	17	,	,	PUNCT
cjfa-52248	46	18	taufil	taufil	PROPN
cjfa-52248	46	19	mohd	mohd	PROPN
cjfa-52248	46	20	,	,	PUNCT
cjfa-52248	46	21	kamardin	kamardin	NOUN
cjfa-52248	46	22	and	and	CCONJ
cjfa-52248	46	23	mohd	mohd	PROPN
cjfa-52248	46	24	ariff	ariff	NOUN
cjfa-52248	46	25	(	(	PUNCT
cjfa-52248	46	26	2023	2023	NUM
cjfa-52248	46	27	)	)	PUNCT
cjfa-52248	46	28	,	,	PUNCT
cjfa-52248	46	29	kabara	kabara	PROPN
cjfa-52248	46	30	,	,	PUNCT
cjfa-52248	46	31	abdullah	abdullah	PROPN
cjfa-52248	46	32	,	,	PUNCT
cjfa-52248	46	33	khatib	khatib	PROPN
cjfa-52248	46	34	,	,	PUNCT
cjfa-52248	46	35	bazhair	bazhair	NOUN
cjfa-52248	46	36	and	and	CCONJ
cjfa-52248	46	37	al	al	PROPN
cjfa-52248	46	38	amosh	amosh	ADV
cjfa-52248	46	39	(	(	PUNCT
cjfa-52248	46	40	2023	2023	NUM
cjfa-52248	46	41	)	)	PUNCT
cjfa-52248	46	42	,	,	PUNCT
cjfa-52248	46	43	chandula	chandula	NOUN
cjfa-52248	46	44	,	,	PUNCT
cjfa-52248	46	45	dissanayake	dissanayake	NOUN
cjfa-52248	46	46	and	and	CCONJ
cjfa-52248	46	47	anuradha	anuradha	PROPN
cjfa-52248	46	48	(	(	PUNCT
cjfa-52248	46	49	2023	2023	NUM
cjfa-52248	46	50	)	)	PUNCT
cjfa-52248	46	51	,	,	PUNCT
cjfa-52248	46	52	githaiga	githaiga	ADJ
cjfa-52248	46	53	(	(	PUNCT
cjfa-52248	46	54	2023	2023	NUM
cjfa-52248	46	55	)	)	PUNCT
cjfa-52248	46	56	,	,	PUNCT
cjfa-52248	46	57	coscia(2022	coscia(2022	NOUN
cjfa-52248	46	58	)	)	PUNCT
cjfa-52248	46	59	,	,	PUNCT
cjfa-52248	46	60	abedin	abedin	PROPN
cjfa-52248	46	61	,	,	PUNCT
cjfa-52248	46	62	subha	subha	PROPN
cjfa-52248	46	63	,	,	PUNCT
cjfa-52248	46	64	anwar	anwar	PROPN
cjfa-52248	46	65	,	,	PUNCT
cjfa-52248	46	66	kabir	kabir	PROPN
cjfa-52248	46	67	,	,	PUNCT
cjfa-52248	46	68	tahat	tahat	PROPN
cjfa-52248	46	69	and	and	CCONJ
cjfa-52248	46	70	hossain	hossain	PROPN
cjfa-52248	46	71	(	(	PUNCT
cjfa-52248	46	72	2023	2023	NUM
cjfa-52248	46	73	)	)	PUNCT
cjfa-52248	46	74	,	,	PUNCT
cjfa-52248	46	75	alkhazalih	alkhazalih	NOUN
cjfa-52248	46	76	,	,	PUNCT
cjfa-52248	46	77	shahbudin	shahbudin	NOUN
cjfa-52248	46	78	and	and	CCONJ
cjfa-52248	46	79	ghazali	ghazali	ADJ
cjfa-52248	46	80	(	(	PUNCT
cjfa-52248	46	81	2022	2022	NUM
cjfa-52248	46	82	)	)	PUNCT
cjfa-52248	46	83	affirmed	affirm	VERB
cjfa-52248	46	84	that	that	SCONJ
cjfa-52248	46	85	board	board	NOUN
cjfa-52248	46	86	characteristics	characteristic	NOUN
cjfa-52248	46	87	such	such	ADJ
cjfa-52248	46	88	as	as	ADP
cjfa-52248	46	89	board	board	NOUN
cjfa-52248	46	90	independence	independence	NOUN
cjfa-52248	46	91	,	,	PUNCT
cjfa-52248	46	92	size	size	NOUN
cjfa-52248	46	93	,	,	PUNCT
cjfa-52248	46	94	gender	gender	NOUN
cjfa-52248	46	95	diversity	diversity	NOUN
cjfa-52248	46	96	,	,	PUNCT
cjfa-52248	46	97	tenure	tenure	NOUN
cjfa-52248	46	98	,	,	PUNCT
cjfa-52248	46	99	sustainability	sustainability	NOUN
cjfa-52248	46	100	and	and	CCONJ
cjfa-52248	46	101	managerial	managerial	ADJ
cjfa-52248	46	102	shareholding	shareholding	NOUN
cjfa-52248	46	103	play	play	VERB
cjfa-52248	46	104	pivotal	pivotal	ADJ
cjfa-52248	46	105	roles	role	NOUN
cjfa-52248	46	106	in	in	ADP
cjfa-52248	46	107	shaping	shape	VERB
cjfa-52248	46	108	the	the	DET
cjfa-52248	46	109	sustainability	sustainability	NOUN
cjfa-52248	46	110	reporting	reporting	NOUN
cjfa-52248	46	111	practices	practice	NOUN
cjfa-52248	46	112	of	of	ADP
cjfa-52248	46	113	firms	firm	NOUN
cjfa-52248	46	114	in	in	ADP
cjfa-52248	46	115	developed	developed	ADJ
cjfa-52248	46	116	and	and	CCONJ
cjfa-52248	46	117	developing	develop	VERB
cjfa-52248	46	118	economies	economy	NOUN
cjfa-52248	46	119	.	.	PUNCT
cjfa-52248	47	1	this	this	DET
cjfa-52248	47	2	study	study	NOUN
cjfa-52248	47	3	therefore	therefore	ADV
cjfa-52248	47	4	hypothesized	hypothesize	VERB
cjfa-52248	47	5	that	that	SCONJ
cjfa-52248	47	6	:	:	PUNCT
cjfa-52248	47	7	h01	h01	NOUN
cjfa-52248	47	8	:	:	PUNCT
cjfa-52248	47	9	the	the	DET
cjfa-52248	47	10	presence	presence	NOUN
cjfa-52248	47	11	of	of	ADP
cjfa-52248	47	12	sustainability	sustainability	NOUN
cjfa-52248	47	13	committee	committee	NOUN
cjfa-52248	47	14	has	have	VERB
cjfa-52248	47	15	no	no	DET
cjfa-52248	47	16	significant	significant	ADJ
cjfa-52248	47	17	influence	influence	NOUN
cjfa-52248	47	18	on	on	ADP
cjfa-52248	47	19	the	the	DET
cjfa-52248	47	20	sustainability	sustainability	NOUN
cjfa-52248	47	21	reporting	reporting	NOUN
cjfa-52248	47	22	practices	practice	NOUN
cjfa-52248	47	23	of	of	ADP
cjfa-52248	47	24	listed	list	VERB
cjfa-52248	47	25	non	non	ADJ
cjfa-52248	47	26	-	-	ADJ
cjfa-52248	47	27	financial	financial	ADJ
cjfa-52248	47	28	companies	company	NOUN
cjfa-52248	47	29	in	in	ADP
cjfa-52248	47	30	nigeria	nigeria	PROPN
cjfa-52248	47	31	.	.	PUNCT
cjfa-52248	48	1	audit	audit	NOUN
cjfa-52248	48	2	firm	firm	ADJ
cjfa-52248	48	3	type	type	NOUN
cjfa-52248	48	4	and	and	CCONJ
cjfa-52248	48	5	corporate	corporate	ADJ
cjfa-52248	48	6	sustainability	sustainability	NOUN
cjfa-52248	48	7	reportingaudit	reportingaudit	NOUN
cjfa-52248	48	8	firm	firm	NOUN
cjfa-52248	48	9	type	type	NOUN
cjfa-52248	48	10	and	and	CCONJ
cjfa-52248	48	11	corporate	corporate	ADJ
cjfa-52248	48	12	sustainability	sustainability	NOUN
cjfa-52248	48	13	reporting	report	VERB
cjfa-52248	48	14	the	the	DET
cjfa-52248	48	15	type	type	NOUN
cjfa-52248	48	16	of	of	ADP
cjfa-52248	48	17	audit	audit	NOUN
cjfa-52248	48	18	firm	firm	NOUN
cjfa-52248	48	19	engaged	engage	VERB
cjfa-52248	48	20	by	by	ADP
cjfa-52248	48	21	a	a	DET
cjfa-52248	48	22	company	company	NOUN
cjfa-52248	48	23	plays	play	VERB
cjfa-52248	48	24	a	a	DET
cjfa-52248	48	25	significant	significant	ADJ
cjfa-52248	48	26	role	role	NOUN
cjfa-52248	48	27	in	in	ADP
cjfa-52248	48	28	shaping	shape	VERB
cjfa-52248	48	29	its	its	PRON
cjfa-52248	48	30	corporate	corporate	ADJ
cjfa-52248	48	31	sustainability	sustainability	NOUN
cjfa-52248	48	32	reporting	reporting	NOUN
cjfa-52248	48	33	practices	practice	NOUN
cjfa-52248	48	34	.	.	PUNCT
cjfa-52248	49	1	the	the	DET
cjfa-52248	49	2	choice	choice	NOUN
cjfa-52248	49	3	between	between	ADP
cjfa-52248	49	4	a	a	DET
cjfa-52248	49	5	big	big	ADJ
cjfa-52248	49	6	4	4	NUM
cjfa-52248	49	7	audit	audit	NOUN
cjfa-52248	49	8	firm	firm	NOUN
cjfa-52248	49	9	(	(	PUNCT
cjfa-52248	49	10	ernst	ernst	PROPN
cjfa-52248	49	11	&	&	CCONJ
cjfa-52248	49	12	young	young	ADJ
cjfa-52248	49	13	,	,	PUNCT
cjfa-52248	49	14	deloitte	deloitte	PROPN
cjfa-52248	49	15	,	,	PUNCT
cjfa-52248	49	16	kpmg	kpmg	PROPN
cjfa-52248	49	17	and	and	CCONJ
cjfa-52248	49	18	pwc	pwc	PROPN
cjfa-52248	49	19	)	)	PUNCT
cjfa-52248	49	20	and	and	CCONJ
cjfa-52248	49	21	a	a	DET
cjfa-52248	49	22	non	non	ADJ
cjfa-52248	49	23	-	-	ADJ
cjfa-52248	49	24	big	big	ADJ
cjfa-52248	49	25	4	4	NUM
cjfa-52248	49	26	audit	audit	NOUN
cjfa-52248	49	27	firm	firm	NOUN
cjfa-52248	49	28	influences	influence	VERB
cjfa-52248	49	29	the	the	DET
cjfa-52248	49	30	credibility	credibility	NOUN
cjfa-52248	49	31	,	,	PUNCT
cjfa-52248	49	32	rigor	rigor	NOUN
cjfa-52248	49	33	,	,	PUNCT
cjfa-52248	49	34	and	and	CCONJ
cjfa-52248	49	35	depth	depth	NOUN
cjfa-52248	49	36	of	of	ADP
cjfa-52248	49	37	sustainability	sustainability	NOUN
cjfa-52248	49	38	disclosures	disclosure	NOUN
cjfa-52248	49	39	.	.	PUNCT
cjfa-52248	50	1	companies	company	NOUN
cjfa-52248	50	2	engaging	engage	VERB
cjfa-52248	50	3	big	big	ADJ
cjfa-52248	50	4	4	4	NUM
cjfa-52248	50	5	audit	audit	NOUN
cjfa-52248	50	6	firms	firm	NOUN
cjfa-52248	50	7	benefit	benefit	VERB
cjfa-52248	50	8	from	from	ADP
cjfa-52248	50	9	the	the	DET
cjfa-52248	50	10	perceived	perceive	VERB
cjfa-52248	50	11	credibility	credibility	NOUN
cjfa-52248	50	12	and	and	CCONJ
cjfa-52248	50	13	assurance	assurance	NOUN
cjfa-52248	50	14	associated	associate	VERB
cjfa-52248	50	15	with	with	ADP
cjfa-52248	50	16	these	these	DET
cjfa-52248	50	17	globally	globally	ADV
cjfa-52248	50	18	recognized	recognize	VERB
cjfa-52248	50	19	and	and	CCONJ
cjfa-52248	50	20	well	well	ADV
cjfa-52248	50	21	-	-	PUNCT
cjfa-52248	50	22	established	establish	VERB
cjfa-52248	50	23	firms	firm	NOUN
cjfa-52248	50	24	.	.	PUNCT
cjfa-52248	51	1	stakeholders	stakeholder	NOUN
cjfa-52248	51	2	often	often	ADV
cjfa-52248	51	3	view	view	VERB
cjfa-52248	51	4	sustainability	sustainability	NOUN
cjfa-52248	51	5	reports	report	NOUN
cjfa-52248	51	6	audited	audit	VERB
cjfa-52248	51	7	by	by	ADP
cjfa-52248	51	8	big	big	ADJ
cjfa-52248	51	9	4	4	NUM
cjfa-52248	51	10	firms	firm	NOUN
cjfa-52248	51	11	as	as	ADP
cjfa-52248	51	12	more	more	ADV
cjfa-52248	51	13	reliable	reliable	ADJ
cjfa-52248	51	14	and	and	CCONJ
cjfa-52248	51	15	trustworthy	trustworthy	ADJ
cjfa-52248	51	16	.	.	PUNCT
cjfa-52248	52	1	big	big	ADJ
cjfa-52248	52	2	4	4	NUM
cjfa-52248	52	3	firms	firm	NOUN
cjfa-52248	52	4	possess	possess	VERB
cjfa-52248	52	5	extensive	extensive	ADJ
cjfa-52248	52	6	expertise	expertise	NOUN
cjfa-52248	52	7	and	and	CCONJ
cjfa-52248	52	8	resources	resource	NOUN
cjfa-52248	52	9	in	in	ADP
cjfa-52248	52	10	assessing	assess	VERB
cjfa-52248	52	11	complex	complex	ADJ
cjfa-52248	52	12	sustainability	sustainability	NOUN
cjfa-52248	52	13	metrics	metric	NOUN
cjfa-52248	52	14	.	.	PUNCT
cjfa-52248	53	1	their	their	PRON
cjfa-52248	53	2	global	global	ADJ
cjfa-52248	53	3	networks	network	NOUN
cjfa-52248	53	4	and	and	CCONJ
cjfa-52248	53	5	specialized	specialized	ADJ
cjfa-52248	53	6	sustainability	sustainability	NOUN
cjfa-52248	53	7	teams	team	NOUN
cjfa-52248	53	8	enable	enable	VERB
cjfa-52248	53	9	a	a	DET
cjfa-52248	53	10	thorough	thorough	ADJ
cjfa-52248	53	11	examination	examination	NOUN
cjfa-52248	53	12	of	of	ADP
cjfa-52248	53	13	a	a	DET
cjfa-52248	53	14	company	company	NOUN
cjfa-52248	53	15	’s	’s	PART
cjfa-52248	53	16	sustainability	sustainability	NOUN
cjfa-52248	53	17	performance	performance	NOUN
cjfa-52248	53	18	and	and	CCONJ
cjfa-52248	53	19	reporting	reporting	NOUN
cjfa-52248	53	20	practices	practice	NOUN
cjfa-52248	53	21	.	.	PUNCT
cjfa-52248	54	1	the	the	DET
cjfa-52248	54	2	influence	influence	NOUN
cjfa-52248	54	3	of	of	ADP
cjfa-52248	54	4	audit	audit	NOUN
cjfa-52248	54	5	firm	firm	ADJ
cjfa-52248	54	6	type	type	NOUN
cjfa-52248	54	7	on	on	ADP
cjfa-52248	54	8	corporate	corporate	ADJ
cjfa-52248	54	9	sustainability	sustainability	NOUN
cjfa-52248	54	10	reporting	reporting	NOUN
cjfa-52248	54	11	is	be	AUX
cjfa-52248	54	12	complex	complex	ADJ
cjfa-52248	54	13	and	and	CCONJ
cjfa-52248	54	14	can	can	AUX
cjfa-52248	54	15	depend	depend	VERB
cjfa-52248	54	16	on	on	ADP
cjfa-52248	54	17	various	various	ADJ
cjfa-52248	54	18	factors	factor	NOUN
cjfa-52248	54	19	,	,	PUNCT
cjfa-52248	54	20	including	include	VERB
cjfa-52248	54	21	the	the	DET
cjfa-52248	54	22	company	company	NOUN
cjfa-52248	54	23	’s	’s	PART
cjfa-52248	54	24	size	size	NOUN
cjfa-52248	54	25	,	,	PUNCT
cjfa-52248	54	26	industry	industry	NOUN
cjfa-52248	54	27	,	,	PUNCT
cjfa-52248	54	28	and	and	CCONJ
cjfa-52248	54	29	the	the	DET
cjfa-52248	54	30	specific	specific	ADJ
cjfa-52248	54	31	expertise	expertise	NOUN
cjfa-52248	54	32	of	of	ADP
cjfa-52248	54	33	the	the	DET
cjfa-52248	54	34	chosen	choose	VERB
cjfa-52248	54	35	audit	audit	NOUN
cjfa-52248	54	36	firm	firm	NOUN
cjfa-52248	54	37	.	.	PUNCT
cjfa-52248	55	1	however	however	ADV
cjfa-52248	55	2	,	,	PUNCT
cjfa-52248	55	3	studies	study	NOUN
cjfa-52248	55	4	have	have	VERB
cjfa-52248	55	5	such	such	ADJ
cjfa-52248	55	6	as	as	ADP
cjfa-52248	55	7	mahmood	mahmood	NOUN
cjfa-52248	55	8	and	and	CCONJ
cjfa-52248	55	9	orazalin	orazalin	ADJ
cjfa-52248	55	10	(	(	PUNCT
cjfa-52248	55	11	2017	2017	NUM
cjfa-52248	55	12	)	)	PUNCT
cjfa-52248	55	13	,	,	PUNCT
cjfa-52248	55	14	ofoegbu	ofoegbu	NOUN
cjfa-52248	55	15	,	,	PUNCT
cjfa-52248	55	16	odoemelam	odoemelam	PROPN
cjfa-52248	55	17	and	and	CCONJ
cjfa-52248	55	18	okafor	okafor	PROPN
cjfa-52248	55	19	sustainability	sustainability	NOUN
cjfa-52248	55	20	committee	committee	NOUN
cjfa-52248	55	21	,	,	PUNCT
cjfa-52248	55	22	audit	audit	NOUN
cjfa-52248	55	23	firm	firm	ADJ
cjfa-52248	55	24	type	type	NOUN
cjfa-52248	55	25	…	…	PUNCT
cjfa-52248	55	26	6767	6767	NUM
cjfa-52248	55	27	(	(	PUNCT
cjfa-52248	55	28	2018	2018	NUM
cjfa-52248	55	29	)	)	PUNCT
cjfa-52248	55	30	,	,	PUNCT
cjfa-52248	55	31	usman	usman	PROPN
cjfa-52248	55	32	(	(	PUNCT
cjfa-52248	55	33	2019	2019	NUM
cjfa-52248	55	34	)	)	PUNCT
cjfa-52248	55	35	and	and	CCONJ
cjfa-52248	55	36	yahaya	yahaya	NOUN
cjfa-52248	55	37	,	,	PUNCT
cjfa-52248	55	38	bamigbade	bamigbade	VERB
cjfa-52248	55	39	,	,	PUNCT
cjfa-52248	55	40	and	and	CCONJ
cjfa-52248	55	41	ajiboye	ajiboye	VERB
cjfa-52248	55	42	(	(	PUNCT
cjfa-52248	55	43	2022	2022	NUM
cjfa-52248	55	44	)	)	PUNCT
cjfa-52248	55	45	have	have	AUX
cjfa-52248	55	46	shown	show	VERB
cjfa-52248	55	47	that	that	SCONJ
cjfa-52248	55	48	companies	company	NOUN
cjfa-52248	55	49	audited	audit	VERB
cjfa-52248	55	50	by	by	ADP
cjfa-52248	55	51	big	big	ADJ
cjfa-52248	55	52	4	4	NUM
cjfa-52248	55	53	firms	firm	NOUN
cjfa-52248	55	54	tend	tend	VERB
cjfa-52248	55	55	to	to	PART
cjfa-52248	55	56	exhibit	exhibit	VERB
cjfa-52248	55	57	more	more	ADV
cjfa-52248	55	58	extensive	extensive	ADJ
cjfa-52248	55	59	and	and	CCONJ
cjfa-52248	55	60	standardized	standardized	ADJ
cjfa-52248	55	61	sustainability	sustainability	NOUN
cjfa-52248	55	62	reporting	reporting	NOUN
cjfa-52248	55	63	,	,	PUNCT
cjfa-52248	55	64	aligning	align	VERB
cjfa-52248	55	65	with	with	ADP
cjfa-52248	55	66	global	global	ADJ
cjfa-52248	55	67	reporting	reporting	NOUN
cjfa-52248	55	68	frameworks	framework	NOUN
cjfa-52248	55	69	and	and	CCONJ
cjfa-52248	55	70	standards	standard	NOUN
cjfa-52248	55	71	.	.	PUNCT
cjfa-52248	56	1	based	base	VERB
cjfa-52248	56	2	on	on	ADP
cjfa-52248	56	3	the	the	DET
cjfa-52248	56	4	above	above	NOUN
cjfa-52248	56	5	,	,	PUNCT
cjfa-52248	56	6	the	the	DET
cjfa-52248	56	7	study	study	NOUN
cjfa-52248	56	8	hypothesized	hypothesize	VERB
cjfa-52248	56	9	that	that	SCONJ
cjfa-52248	56	10	:	:	PUNCT
cjfa-52248	56	11	h02	h02	NOUN
cjfa-52248	56	12	:	:	PUNCT
cjfa-52248	56	13	there	there	PRON
cjfa-52248	56	14	is	be	VERB
cjfa-52248	56	15	no	no	DET
cjfa-52248	56	16	significant	significant	ADJ
cjfa-52248	56	17	relationship	relationship	NOUN
cjfa-52248	56	18	between	between	ADP
cjfa-52248	56	19	audit	audit	NOUN
cjfa-52248	56	20	firm	firm	ADJ
cjfa-52248	56	21	type	type	NOUN
cjfa-52248	56	22	and	and	CCONJ
cjfa-52248	56	23	sustainability	sustainability	NOUN
cjfa-52248	56	24	reporting	reporting	NOUN
cjfa-52248	56	25	practices	practice	NOUN
cjfa-52248	56	26	of	of	ADP
cjfa-52248	56	27	listed	list	VERB
cjfa-52248	56	28	non	non	ADJ
cjfa-52248	56	29	-	-	ADJ
cjfa-52248	56	30	financial	financial	ADJ
cjfa-52248	56	31	companies	company	NOUN
cjfa-52248	56	32	in	in	ADP
cjfa-52248	56	33	nigeria	nigeria	PROPN
cjfa-52248	56	34	.	.	PUNCT
cjfa-52248	57	1	theoretical	theoretical	ADJ
cjfa-52248	57	2	frameworktheoretical	frameworktheoretical	ADJ
cjfa-52248	57	3	framework	framework	NOUN
cjfa-52248	57	4	the	the	DET
cjfa-52248	57	5	theoretical	theoretical	ADJ
cjfa-52248	57	6	review	review	NOUN
cjfa-52248	57	7	functions	function	NOUN
cjfa-52248	57	8	as	as	ADP
cjfa-52248	57	9	a	a	DET
cjfa-52248	57	10	framework	framework	NOUN
cjfa-52248	57	11	that	that	PRON
cjfa-52248	57	12	enhances	enhance	VERB
cjfa-52248	57	13	the	the	DET
cjfa-52248	57	14	comprehension	comprehension	NOUN
cjfa-52248	57	15	of	of	ADP
cjfa-52248	57	16	the	the	DET
cjfa-52248	57	17	issues	issue	NOUN
cjfa-52248	57	18	explored	explore	VERB
cjfa-52248	57	19	in	in	ADP
cjfa-52248	57	20	this	this	DET
cjfa-52248	57	21	research	research	NOUN
cjfa-52248	57	22	.	.	PUNCT
cjfa-52248	58	1	it	it	PRON
cjfa-52248	58	2	directs	direct	VERB
cjfa-52248	58	3	the	the	DET
cjfa-52248	58	4	identification	identification	NOUN
cjfa-52248	58	5	and	and	CCONJ
cjfa-52248	58	6	examination	examination	NOUN
cjfa-52248	58	7	of	of	ADP
cjfa-52248	58	8	pertinent	pertinent	ADJ
cjfa-52248	58	9	theories	theory	NOUN
cjfa-52248	58	10	on	on	ADP
cjfa-52248	58	11	which	which	PRON
cjfa-52248	58	12	the	the	DET
cjfa-52248	58	13	study	study	NOUN
cjfa-52248	58	14	is	be	AUX
cjfa-52248	58	15	grounded	ground	VERB
cjfa-52248	58	16	,	,	PUNCT
cjfa-52248	58	17	offering	offer	VERB
cjfa-52248	58	18	clarity	clarity	NOUN
cjfa-52248	58	19	to	to	ADP
cjfa-52248	58	20	the	the	DET
cjfa-52248	58	21	study	study	NOUN
cjfa-52248	58	22	’s	’s	PART
cjfa-52248	58	23	perspective	perspective	NOUN
cjfa-52248	58	24	.	.	PUNCT
cjfa-52248	59	1	the	the	DET
cjfa-52248	59	2	theories	theory	NOUN
cjfa-52248	59	3	examined	examine	VERB
cjfa-52248	59	4	in	in	ADP
cjfa-52248	59	5	this	this	DET
cjfa-52248	59	6	study	study	NOUN
cjfa-52248	59	7	encompass	encompass	NOUN
cjfa-52248	59	8	legitimacy	legitimacy	NOUN
cjfa-52248	59	9	theory	theory	NOUN
cjfa-52248	59	10	,	,	PUNCT
cjfa-52248	59	11	signaling	signal	VERB
cjfa-52248	59	12	theory	theory	NOUN
cjfa-52248	59	13	,	,	PUNCT
cjfa-52248	59	14	and	and	CCONJ
cjfa-52248	59	15	stakeholder	stakeholder	NOUN
cjfa-52248	59	16	theory	theory	NOUN
cjfa-52248	59	17	.	.	PUNCT
cjfa-52248	60	1	legitimacy	legitimacy	NOUN
cjfa-52248	60	2	theory	theory	NOUN
cjfa-52248	60	3	,	,	PUNCT
cjfa-52248	60	4	conceptualized	conceptualize	VERB
cjfa-52248	60	5	by	by	ADP
cjfa-52248	60	6	dowling	dowle	VERB
cjfa-52248	60	7	and	and	CCONJ
cjfa-52248	60	8	pfeffer	pfeffer	PROPN
cjfa-52248	60	9	in	in	ADP
cjfa-52248	60	10	1975	1975	NUM
cjfa-52248	60	11	,	,	PUNCT
cjfa-52248	60	12	proposes	propose	VERB
cjfa-52248	60	13	that	that	SCONJ
cjfa-52248	60	14	organizations	organization	NOUN
cjfa-52248	60	15	align	align	VERB
cjfa-52248	60	16	their	their	PRON
cjfa-52248	60	17	policies	policy	NOUN
cjfa-52248	60	18	with	with	ADP
cjfa-52248	60	19	those	those	PRON
cjfa-52248	60	20	of	of	ADP
cjfa-52248	60	21	the	the	DET
cjfa-52248	60	22	broader	broad	ADJ
cjfa-52248	60	23	society	society	NOUN
cjfa-52248	60	24	(	(	PUNCT
cjfa-52248	60	25	guthrie	guthrie	PROPN
cjfa-52248	60	26	,	,	PUNCT
cjfa-52248	60	27	cuganesan	cuganesan	ADJ
cjfa-52248	60	28	&	&	CCONJ
cjfa-52248	60	29	ward	ward	PROPN
cjfa-52248	60	30	,	,	PUNCT
cjfa-52248	60	31	2007	2007	NUM
cjfa-52248	60	32	)	)	PUNCT
cjfa-52248	60	33	.	.	PUNCT
cjfa-52248	61	1	in	in	ADP
cjfa-52248	61	2	the	the	DET
cjfa-52248	61	3	realm	realm	NOUN
cjfa-52248	61	4	of	of	ADP
cjfa-52248	61	5	environmental	environmental	ADJ
cjfa-52248	61	6	awareness	awareness	NOUN
cjfa-52248	61	7	,	,	PUNCT
cjfa-52248	61	8	legitimacy	legitimacy	NOUN
cjfa-52248	61	9	theory	theory	NOUN
cjfa-52248	61	10	underscores	underscore	VERB
cjfa-52248	61	11	how	how	SCONJ
cjfa-52248	61	12	a	a	DET
cjfa-52248	61	13	company	company	NOUN
cjfa-52248	61	14	responds	respond	VERB
cjfa-52248	61	15	to	to	ADP
cjfa-52248	61	16	community	community	NOUN
cjfa-52248	61	17	expectations	expectation	NOUN
cjfa-52248	61	18	,	,	PUNCT
cjfa-52248	61	19	suggesting	suggest	VERB
cjfa-52248	61	20	that	that	SCONJ
cjfa-52248	61	21	corporations	corporation	NOUN
cjfa-52248	61	22	will	will	AUX
cjfa-52248	61	23	undertake	undertake	VERB
cjfa-52248	61	24	necessary	necessary	ADJ
cjfa-52248	61	25	actions	action	NOUN
cjfa-52248	61	26	to	to	PART
cjfa-52248	61	27	uphold	uphold	VERB
cjfa-52248	61	28	the	the	DET
cjfa-52248	61	29	perception	perception	NOUN
cjfa-52248	61	30	of	of	ADP
cjfa-52248	61	31	being	be	AUX
cjfa-52248	61	32	a	a	DET
cjfa-52248	61	33	legitimate	legitimate	ADJ
cjfa-52248	61	34	business	business	NOUN
cjfa-52248	61	35	in	in	ADP
cjfa-52248	61	36	society	society	NOUN
cjfa-52248	61	37	(	(	PUNCT
cjfa-52248	61	38	amos	amos	PROPN
cjfa-52248	61	39	,	,	PUNCT
cjfa-52248	61	40	2023	2023	NUM
cjfa-52248	61	41	)	)	PUNCT
cjfa-52248	61	42	.	.	PUNCT
cjfa-52248	62	1	given	give	VERB
cjfa-52248	62	2	its	its	PRON
cjfa-52248	62	3	perceptionbased	perceptionbased	ADJ
cjfa-52248	62	4	nature	nature	NOUN
cjfa-52248	62	5	,	,	PUNCT
cjfa-52248	62	6	legitimacy	legitimacy	NOUN
cjfa-52248	62	7	theory	theory	NOUN
cjfa-52248	62	8	posits	posit	NOUN
cjfa-52248	62	9	that	that	SCONJ
cjfa-52248	62	10	any	any	DET
cjfa-52248	62	11	managerial	managerial	ADJ
cjfa-52248	62	12	response	response	NOUN
cjfa-52248	62	13	to	to	ADP
cjfa-52248	62	14	community	community	NOUN
cjfa-52248	62	15	expectations	expectation	NOUN
cjfa-52248	62	16	should	should	AUX
cjfa-52248	62	17	be	be	AUX
cjfa-52248	62	18	accompanied	accompany	VERB
cjfa-52248	62	19	by	by	ADP
cjfa-52248	62	20	disclosures	disclosure	NOUN
cjfa-52248	62	21	,	,	PUNCT
cjfa-52248	62	22	often	often	ADV
cjfa-52248	62	23	manifested	manifest	VERB
cjfa-52248	62	24	through	through	ADP
cjfa-52248	62	25	environmental	environmental	ADJ
cjfa-52248	62	26	performance	performance	NOUN
cjfa-52248	62	27	reporting	report	VERB
cjfa-52248	62	28	in	in	ADP
cjfa-52248	62	29	annual	annual	ADJ
cjfa-52248	62	30	reports	report	NOUN
cjfa-52248	62	31	(	(	PUNCT
cjfa-52248	62	32	geerts	geert	NOUN
cjfa-52248	62	33	,	,	PUNCT
cjfa-52248	62	34	dooms	doom	NOUN
cjfa-52248	62	35	&	&	CCONJ
cjfa-52248	62	36	stas	sta	NOUN
cjfa-52248	62	37	,	,	PUNCT
cjfa-52248	62	38	2021	2021	NUM
cjfa-52248	62	39	)	)	PUNCT
cjfa-52248	62	40	.	.	PUNCT
cjfa-52248	63	1	signaling	signal	VERB
cjfa-52248	63	2	theory	theory	NOUN
cjfa-52248	63	3	,	,	PUNCT
cjfa-52248	63	4	introduced	introduce	VERB
cjfa-52248	63	5	by	by	ADP
cjfa-52248	63	6	spence	spence	NOUN
cjfa-52248	63	7	in	in	ADP
cjfa-52248	63	8	1973	1973	NUM
cjfa-52248	63	9	to	to	PART
cjfa-52248	63	10	address	address	VERB
cjfa-52248	63	11	information	information	NOUN
cjfa-52248	63	12	asymmetry	asymmetry	NOUN
cjfa-52248	63	13	in	in	ADP
cjfa-52248	63	14	the	the	DET
cjfa-52248	63	15	labor	labor	NOUN
cjfa-52248	63	16	market	market	NOUN
cjfa-52248	63	17	,	,	PUNCT
cjfa-52248	63	18	posits	posit	NOUN
cjfa-52248	63	19	that	that	SCONJ
cjfa-52248	63	20	the	the	DET
cjfa-52248	63	21	party	party	NOUN
cjfa-52248	63	22	with	with	ADP
cjfa-52248	63	23	more	more	ADJ
cjfa-52248	63	24	information	information	NOUN
cjfa-52248	63	25	should	should	AUX
cjfa-52248	63	26	release	release	VERB
cjfa-52248	63	27	it	it	PRON
cjfa-52248	63	28	to	to	PART
cjfa-52248	63	29	reduce	reduce	VERB
cjfa-52248	63	30	information	information	NOUN
cjfa-52248	63	31	gaps	gap	NOUN
cjfa-52248	63	32	among	among	ADP
cjfa-52248	63	33	users	user	NOUN
cjfa-52248	63	34	(	(	PUNCT
cjfa-52248	63	35	uwuigbe	uwuigbe	PROPN
cjfa-52248	63	36	,	,	PUNCT
cjfa-52248	63	37	teddy	teddy	PROPN
cjfa-52248	63	38	,	,	PUNCT
cjfa-52248	63	39	uwuigbe	uwuigbe	PROPN
cjfa-52248	63	40	,	,	PUNCT
cjfa-52248	63	41	emmanuel	emmanuel	PROPN
cjfa-52248	63	42	,	,	PUNCT
cjfa-52248	63	43	asiriuwa	asiriuwa	ADJ
cjfa-52248	63	44	,	,	PUNCT
cjfa-52248	63	45	eyitomi	eyitomi	NOUN
cjfa-52248	63	46	&	&	CCONJ
cjfa-52248	63	47	taiwo	taiwo	PROPN
cjfa-52248	63	48	,	,	PUNCT
cjfa-52248	63	49	2018	2018	NUM
cjfa-52248	63	50	)	)	PUNCT
cjfa-52248	63	51	.	.	PUNCT
cjfa-52248	64	1	this	this	DET
cjfa-52248	64	2	theory	theory	NOUN
cjfa-52248	64	3	contends	contend	VERB
cjfa-52248	64	4	that	that	SCONJ
cjfa-52248	64	5	organizations	organization	NOUN
cjfa-52248	64	6	voluntarily	voluntarily	ADV
cjfa-52248	64	7	disclose	disclose	VERB
cjfa-52248	64	8	more	more	ADJ
cjfa-52248	64	9	information	information	NOUN
cjfa-52248	64	10	when	when	SCONJ
cjfa-52248	64	11	performing	perform	VERB
cjfa-52248	64	12	well	well	ADV
cjfa-52248	64	13	,	,	PUNCT
cjfa-52248	64	14	with	with	ADP
cjfa-52248	64	15	managers	manager	NOUN
cjfa-52248	64	16	signaling	signal	VERB
cjfa-52248	64	17	business	business	NOUN
cjfa-52248	64	18	success	success	NOUN
cjfa-52248	64	19	to	to	ADP
cjfa-52248	64	20	stakeholders	stakeholder	NOUN
cjfa-52248	64	21	(	(	PUNCT
cjfa-52248	64	22	eccles	eccles	PROPN
cjfa-52248	64	23	,	,	PUNCT
cjfa-52248	64	24	herz	herz	PROPN
cjfa-52248	64	25	,	,	PUNCT
cjfa-52248	64	26	keegan	keegan	PROPN
cjfa-52248	64	27	&	&	CCONJ
cjfa-52248	64	28	philips	philips	PROPN
cjfa-52248	64	29	,	,	PUNCT
cjfa-52248	64	30	2001	2001	NUM
cjfa-52248	64	31	)	)	PUNCT
cjfa-52248	64	32	.	.	PUNCT
cjfa-52248	65	1	signaling	signal	VERB
cjfa-52248	65	2	theory	theory	NOUN
cjfa-52248	65	3	also	also	ADV
cjfa-52248	65	4	elucidates	elucidate	VERB
cjfa-52248	65	5	that	that	SCONJ
cjfa-52248	65	6	companies	company	NOUN
cjfa-52248	65	7	with	with	ADP
cjfa-52248	65	8	strong	strong	ADJ
cjfa-52248	65	9	performance	performance	NOUN
cjfa-52248	65	10	utilize	utilize	VERB
cjfa-52248	65	11	financial	financial	ADJ
cjfa-52248	65	12	information	information	NOUN
cjfa-52248	65	13	in	in	ADP
cjfa-52248	65	14	annual	annual	ADJ
cjfa-52248	65	15	reports	report	NOUN
cjfa-52248	65	16	to	to	PART
cjfa-52248	65	17	send	send	VERB
cjfa-52248	65	18	signals	signal	NOUN
cjfa-52248	65	19	to	to	ADP
cjfa-52248	65	20	the	the	DET
cjfa-52248	65	21	market	market	NOUN
cjfa-52248	65	22	,	,	PUNCT
cjfa-52248	65	23	often	often	ADV
cjfa-52248	65	24	emphasizing	emphasize	VERB
cjfa-52248	65	25	financial	financial	ADJ
cjfa-52248	65	26	details	detail	NOUN
cjfa-52248	65	27	due	due	ADJ
cjfa-52248	65	28	to	to	ADP
cjfa-52248	65	29	regulatory	regulatory	ADJ
cjfa-52248	65	30	bodies	body	NOUN
cjfa-52248	65	31	like	like	ADP
cjfa-52248	65	32	the	the	DET
cjfa-52248	65	33	securities	security	NOUN
cjfa-52248	65	34	and	and	CCONJ
cjfa-52248	65	35	exchange	exchange	PROPN
cjfa-52248	65	36	commission	commission	PROPN
cjfa-52248	65	37	(	(	PUNCT
cjfa-52248	65	38	sec	sec	PROPN
cjfa-52248	65	39	)	)	PUNCT
cjfa-52248	65	40	and	and	CCONJ
cjfa-52248	65	41	the	the	DET
cjfa-52248	65	42	financial	financial	ADJ
cjfa-52248	65	43	reporting	reporting	NOUN
cjfa-52248	65	44	council	council	PROPN
cjfa-52248	65	45	of	of	ADP
cjfa-52248	65	46	nigeria	nigeria	PROPN
cjfa-52248	65	47	(	(	PUNCT
cjfa-52248	65	48	frcn	frcn	PROPN
cjfa-52248	65	49	)	)	PUNCT
cjfa-52248	65	50	guiding	guide	VERB
cjfa-52248	65	51	financial	financial	ADJ
cjfa-52248	65	52	disclosure	disclosure	NOUN
cjfa-52248	65	53	.	.	PUNCT
cjfa-52248	66	1	also	also	ADV
cjfa-52248	66	2	,	,	PUNCT
cjfa-52248	66	3	stakeholder	stakeholder	NOUN
cjfa-52248	66	4	theory	theory	NOUN
cjfa-52248	66	5	,	,	PUNCT
cjfa-52248	66	6	formulated	formulate	VERB
cjfa-52248	66	7	by	by	ADP
cjfa-52248	66	8	freeman	freeman	PROPN
cjfa-52248	66	9	in	in	ADP
cjfa-52248	66	10	1984	1984	NUM
cjfa-52248	66	11	,	,	PUNCT
cjfa-52248	66	12	defines	define	VERB
cjfa-52248	66	13	stakeholders	stakeholder	NOUN
cjfa-52248	66	14	as	as	SCONJ
cjfa-52248	66	15	individuals	individual	NOUN
cjfa-52248	66	16	muhammed	muhamme	VERB
cjfa-52248	66	17	kamaldeen	kamaldeen	VERB
cjfa-52248	66	18	usman6868	usman6868	PROPN
cjfa-52248	66	19	with	with	ADP
cjfa-52248	66	20	influence	influence	NOUN
cjfa-52248	66	21	or	or	CCONJ
cjfa-52248	66	22	those	those	PRON
cjfa-52248	66	23	influenced	influence	VERB
cjfa-52248	66	24	by	by	ADP
cjfa-52248	66	25	the	the	DET
cjfa-52248	66	26	organization	organization	NOUN
cjfa-52248	66	27	’s	’s	PART
cjfa-52248	66	28	business	business	NOUN
cjfa-52248	66	29	activities	activity	NOUN
cjfa-52248	66	30	in	in	ADP
cjfa-52248	66	31	pursuit	pursuit	NOUN
cjfa-52248	66	32	of	of	ADP
cjfa-52248	66	33	its	its	PRON
cjfa-52248	66	34	purpose	purpose	NOUN
cjfa-52248	66	35	.	.	PUNCT
cjfa-52248	67	1	the	the	DET
cjfa-52248	67	2	survival	survival	NOUN
cjfa-52248	67	3	and	and	CCONJ
cjfa-52248	67	4	success	success	NOUN
cjfa-52248	67	5	of	of	ADP
cjfa-52248	67	6	an	an	DET
cjfa-52248	67	7	organization	organization	NOUN
cjfa-52248	67	8	hinge	hinge	NOUN
cjfa-52248	67	9	on	on	ADP
cjfa-52248	67	10	the	the	DET
cjfa-52248	67	11	support	support	NOUN
cjfa-52248	67	12	and	and	CCONJ
cjfa-52248	67	13	approval	approval	NOUN
cjfa-52248	67	14	of	of	ADP
cjfa-52248	67	15	its	its	PRON
cjfa-52248	67	16	stakeholders	stakeholder	NOUN
cjfa-52248	67	17	,	,	PUNCT
cjfa-52248	67	18	and	and	CCONJ
cjfa-52248	67	19	organizations	organization	NOUN
cjfa-52248	67	20	are	be	AUX
cjfa-52248	67	21	accountable	accountable	ADJ
cjfa-52248	67	22	for	for	ADP
cjfa-52248	67	23	creating	create	VERB
cjfa-52248	67	24	value	value	NOUN
cjfa-52248	67	25	for	for	ADP
cjfa-52248	67	26	all	all	DET
cjfa-52248	67	27	stakeholders	stakeholder	NOUN
cjfa-52248	67	28	(	(	PUNCT
cjfa-52248	67	29	talbot	talbot	PROPN
cjfa-52248	67	30	,	,	PUNCT
cjfa-52248	67	31	raineri	raineri	PROPN
cjfa-52248	67	32	&	&	CCONJ
cjfa-52248	67	33	daou	daou	PROPN
cjfa-52248	67	34	,	,	PUNCT
cjfa-52248	67	35	2021	2021	NUM
cjfa-52248	67	36	)	)	PUNCT
cjfa-52248	67	37	.	.	PUNCT
cjfa-52248	68	1	stakeholder	stakeholder	NOUN
cjfa-52248	68	2	theory	theory	NOUN
cjfa-52248	68	3	underscores	underscore	VERB
cjfa-52248	68	4	that	that	SCONJ
cjfa-52248	68	5	organizations	organization	NOUN
cjfa-52248	68	6	meeting	meet	VERB
cjfa-52248	68	7	stakeholders	stakeholder	NOUN
cjfa-52248	68	8	’	'	PUNCT
cjfa-52248	68	9	demands	demand	NOUN
cjfa-52248	68	10	enhance	enhance	VERB
cjfa-52248	68	11	their	their	PRON
cjfa-52248	68	12	reputation	reputation	NOUN
cjfa-52248	68	13	and	and	CCONJ
cjfa-52248	68	14	have	have	VERB
cjfa-52248	68	15	a	a	DET
cjfa-52248	68	16	positive	positive	ADJ
cjfa-52248	68	17	financial	financial	ADJ
cjfa-52248	68	18	impact	impact	NOUN
cjfa-52248	68	19	,	,	PUNCT
cjfa-52248	68	20	while	while	SCONJ
cjfa-52248	68	21	those	those	PRON
cjfa-52248	68	22	failing	fail	VERB
cjfa-52248	68	23	to	to	PART
cjfa-52248	68	24	do	do	VERB
cjfa-52248	68	25	so	so	ADV
cjfa-52248	68	26	may	may	AUX
cjfa-52248	68	27	face	face	VERB
cjfa-52248	68	28	negative	negative	ADJ
cjfa-52248	68	29	consequences	consequence	NOUN
cjfa-52248	68	30	.	.	PUNCT
cjfa-52248	69	1	methodologymethodology	methodologymethodology	NOUN
cjfa-52248	69	2	research	research	NOUN
cjfa-52248	69	3	design	design	NOUN
cjfa-52248	69	4	,	,	PUNCT
cjfa-52248	69	5	population	population	NOUN
cjfa-52248	69	6	and	and	CCONJ
cjfa-52248	69	7	sample	sample	NOUN
cjfa-52248	69	8	sizeresearch	sizeresearch	NOUN
cjfa-52248	69	9	design	design	NOUN
cjfa-52248	69	10	,	,	PUNCT
cjfa-52248	69	11	population	population	NOUN
cjfa-52248	69	12	and	and	CCONJ
cjfa-52248	69	13	sample	sample	NOUN
cjfa-52248	69	14	size	size	NOUN
cjfa-52248	69	15	the	the	DET
cjfa-52248	69	16	study	study	NOUN
cjfa-52248	69	17	employs	employ	VERB
cjfa-52248	69	18	an	an	DET
cjfa-52248	69	19	ex	ex	NOUN
cjfa-52248	69	20	-	-	ADJ
cjfa-52248	69	21	post	post	ADJ
cjfa-52248	69	22	facto	facto	X
cjfa-52248	69	23	research	research	NOUN
cjfa-52248	69	24	design	design	NOUN
cjfa-52248	69	25	to	to	PART
cjfa-52248	69	26	examine	examine	VERB
cjfa-52248	69	27	the	the	DET
cjfa-52248	69	28	impact	impact	NOUN
cjfa-52248	69	29	of	of	ADP
cjfa-52248	69	30	sustainability	sustainability	NOUN
cjfa-52248	69	31	committees	committee	NOUN
cjfa-52248	69	32	and	and	CCONJ
cjfa-52248	69	33	the	the	DET
cjfa-52248	69	34	type	type	NOUN
cjfa-52248	69	35	of	of	ADP
cjfa-52248	69	36	audit	audit	NOUN
cjfa-52248	69	37	firm	firm	NOUN
cjfa-52248	69	38	on	on	ADP
cjfa-52248	69	39	the	the	DET
cjfa-52248	69	40	sustainability	sustainability	NOUN
cjfa-52248	69	41	reporting	reporting	NOUN
cjfa-52248	69	42	practices	practice	NOUN
cjfa-52248	69	43	of	of	ADP
cjfa-52248	69	44	listed	list	VERB
cjfa-52248	69	45	non	non	ADJ
cjfa-52248	69	46	-	-	ADJ
cjfa-52248	69	47	financial	financial	ADJ
cjfa-52248	69	48	firms	firm	NOUN
cjfa-52248	69	49	in	in	ADP
cjfa-52248	69	50	nigeria	nigeria	PROPN
cjfa-52248	69	51	.	.	PUNCT
cjfa-52248	70	1	this	this	DET
cjfa-52248	70	2	design	design	NOUN
cjfa-52248	70	3	was	be	AUX
cjfa-52248	70	4	chosen	choose	VERB
cjfa-52248	70	5	due	due	ADP
cjfa-52248	70	6	to	to	ADP
cjfa-52248	70	7	the	the	DET
cjfa-52248	70	8	availability	availability	NOUN
cjfa-52248	70	9	of	of	ADP
cjfa-52248	70	10	relevant	relevant	ADJ
cjfa-52248	70	11	data	datum	NOUN
cjfa-52248	70	12	in	in	ADP
cjfa-52248	70	13	the	the	DET
cjfa-52248	70	14	annual	annual	ADJ
cjfa-52248	70	15	reports	report	NOUN
cjfa-52248	70	16	of	of	ADP
cjfa-52248	70	17	these	these	DET
cjfa-52248	70	18	firms	firm	NOUN
cjfa-52248	70	19	,	,	PUNCT
cjfa-52248	70	20	containing	contain	VERB
cjfa-52248	70	21	both	both	CCONJ
cjfa-52248	70	22	quantitative	quantitative	ADJ
cjfa-52248	70	23	and	and	CCONJ
cjfa-52248	70	24	qualitative	qualitative	ADJ
cjfa-52248	70	25	information	information	NOUN
cjfa-52248	70	26	for	for	ADP
cjfa-52248	70	27	analysis	analysis	NOUN
cjfa-52248	70	28	.	.	PUNCT
cjfa-52248	71	1	the	the	DET
cjfa-52248	71	2	study	study	NOUN
cjfa-52248	71	3	includes	include	VERB
cjfa-52248	71	4	all	all	DET
cjfa-52248	71	5	listed	list	VERB
cjfa-52248	71	6	non	non	ADJ
cjfa-52248	71	7	-	-	ADJ
cjfa-52248	71	8	financial	financial	ADJ
cjfa-52248	71	9	firms	firm	NOUN
cjfa-52248	71	10	on	on	ADP
cjfa-52248	71	11	the	the	DET
cjfa-52248	71	12	nigerian	nigerian	ADJ
cjfa-52248	71	13	stock	stock	NOUN
cjfa-52248	71	14	exchange	exchange	NOUN
cjfa-52248	71	15	(	(	PUNCT
cjfa-52248	71	16	115	115	NUM
cjfa-52248	71	17	companies	company	NOUN
cjfa-52248	71	18	in	in	ADP
cjfa-52248	71	19	10	10	NUM
cjfa-52248	71	20	sectors	sector	NOUN
cjfa-52248	71	21	)	)	PUNCT
cjfa-52248	71	22	,	,	PUNCT
cjfa-52248	71	23	selected	select	VERB
cjfa-52248	71	24	based	base	VERB
cjfa-52248	71	25	on	on	ADP
cjfa-52248	71	26	their	their	PRON
cjfa-52248	71	27	recognized	recognize	VERB
cjfa-52248	71	28	environmental	environmental	ADJ
cjfa-52248	71	29	sensitivity	sensitivity	NOUN
cjfa-52248	71	30	.	.	PUNCT
cjfa-52248	72	1	the	the	DET
cjfa-52248	72	2	representative	representative	ADJ
cjfa-52248	72	3	sample	sample	NOUN
cjfa-52248	72	4	size	size	NOUN
cjfa-52248	72	5	is	be	AUX
cjfa-52248	72	6	92	92	NUM
cjfa-52248	72	7	,	,	PUNCT
cjfa-52248	72	8	determined	determine	VERB
cjfa-52248	72	9	using	use	VERB
cjfa-52248	72	10	the	the	DET
cjfa-52248	72	11	krejcie	krejcie	NOUN
cjfa-52248	72	12	and	and	CCONJ
cjfa-52248	72	13	morgan	morgan	PROPN
cjfa-52248	72	14	(	(	PUNCT
cjfa-52248	72	15	1970	1970	NUM
cjfa-52248	72	16	)	)	PUNCT
cjfa-52248	72	17	sample	sample	NOUN
cjfa-52248	72	18	size	size	NOUN
cjfa-52248	72	19	determination	determination	NOUN
cjfa-52248	72	20	table	table	NOUN
cjfa-52248	72	21	to	to	PART
cjfa-52248	72	22	ensure	ensure	VERB
cjfa-52248	72	23	representativeness	representativeness	ADJ
cjfa-52248	72	24	and	and	CCONJ
cjfa-52248	72	25	unbiasedness	unbiasedness	NOUN
cjfa-52248	72	26	.	.	PUNCT
cjfa-52248	73	1	the	the	DET
cjfa-52248	73	2	sample	sample	NOUN
cjfa-52248	73	3	selection	selection	NOUN
cjfa-52248	73	4	involves	involve	VERB
cjfa-52248	73	5	a	a	DET
cjfa-52248	73	6	stratified	stratified	ADJ
cjfa-52248	73	7	sampling	sampling	NOUN
cjfa-52248	73	8	method	method	NOUN
cjfa-52248	73	9	combined	combine	VERB
cjfa-52248	73	10	with	with	ADP
cjfa-52248	73	11	a	a	DET
cjfa-52248	73	12	random	random	ADJ
cjfa-52248	73	13	sampling	sampling	NOUN
cjfa-52248	73	14	technique	technique	NOUN
cjfa-52248	73	15	,	,	PUNCT
cjfa-52248	73	16	where	where	SCONJ
cjfa-52248	73	17	companies	company	NOUN
cjfa-52248	73	18	are	be	AUX
cjfa-52248	73	19	randomly	randomly	ADV
cjfa-52248	73	20	chosen	choose	VERB
cjfa-52248	73	21	from	from	ADP
cjfa-52248	73	22	six	six	NUM
cjfa-52248	73	23	sectors	sector	NOUN
cjfa-52248	73	24	.	.	PUNCT
cjfa-52248	74	1	table	table	NOUN
cjfa-52248	74	2	1	1	NUM
cjfa-52248	74	3	.	.	PUNCT
cjfa-52248	74	4	sample	sample	NOUN
cjfa-52248	74	5	size	size	NOUN
cjfa-52248	74	6	and	and	CCONJ
cjfa-52248	74	7	sampling	sample	VERB
cjfa-52248	74	8	technique	technique	NOUN
cjfa-52248	74	9	s	s	NOUN
cjfa-52248	74	10	/	/	SYM
cjfa-52248	74	11	n	n	PRON
cjfa-52248	74	12	sector	sector	NOUN
cjfa-52248	74	13	(	(	PUNCT
cjfa-52248	74	14	stratum	stratum	NOUN
cjfa-52248	74	15	)	)	PUNCT
cjfa-52248	74	16	population	population	NOUN
cjfa-52248	74	17	krejcie	krejcie	NOUN
cjfa-52248	74	18	and	and	CCONJ
cjfa-52248	74	19	morgan	morgan	PROPN
cjfa-52248	74	20	sample	sample	PROPN
cjfa-52248	74	21	size	size	NOUN
cjfa-52248	74	22	1	1	NUM
cjfa-52248	74	23	agriculture	agriculture	NOUN
cjfa-52248	74	24	5	5	NUM
cjfa-52248	74	25	5/115	5/115	NUM
cjfa-52248	74	26	*	*	NOUN
cjfa-52248	74	27	92	92	NUM
cjfa-52248	74	28	4	4	NUM
cjfa-52248	74	29	2	2	NUM
cjfa-52248	74	30	conglomerate	conglomerate	NOUN
cjfa-52248	74	31	5	5	NUM
cjfa-52248	74	32	5/115	5/115	NUM
cjfa-52248	74	33	*	*	NOUN
cjfa-52248	74	34	92	92	NUM
cjfa-52248	74	35	4	4	NUM
cjfa-52248	74	36	3	3	NUM
cjfa-52248	74	37	construction	construction	NOUN
cjfa-52248	74	38	/	/	SYM
cjfa-52248	74	39	real	real	ADJ
cjfa-52248	74	40	estate	estate	NOUN
cjfa-52248	74	41	9	9	NUM
cjfa-52248	74	42	9/115	9/115	NUM
cjfa-52248	74	43	*	*	NOUN
cjfa-52248	74	44	92	92	NUM
cjfa-52248	74	45	7	7	NUM
cjfa-52248	74	46	4	4	NUM
cjfa-52248	74	47	consumer	consumer	NOUN
cjfa-52248	74	48	goods	good	NOUN
cjfa-52248	74	49	20	20	NUM
cjfa-52248	74	50	20/115	20/115	NUM
cjfa-52248	74	51	*	*	SYM
cjfa-52248	74	52	92	92	NUM
cjfa-52248	74	53	16	16	NUM
cjfa-52248	74	54	5	5	NUM
cjfa-52248	74	55	health	health	NOUN
cjfa-52248	74	56	care	care	NOUN
cjfa-52248	74	57	11	11	NUM
cjfa-52248	74	58	11/115	11/115	NUM
cjfa-52248	74	59	*	*	SYM
cjfa-52248	74	60	92	92	NUM
cjfa-52248	74	61	9	9	NUM
cjfa-52248	74	62	sustainability	sustainability	NOUN
cjfa-52248	74	63	committee	committee	NOUN
cjfa-52248	74	64	,	,	PUNCT
cjfa-52248	74	65	audit	audit	NOUN
cjfa-52248	74	66	firm	firm	ADJ
cjfa-52248	74	67	type	type	NOUN
cjfa-52248	74	68	…	…	PUNCT
cjfa-52248	74	69	6969	6969	NUM
cjfa-52248	74	70	s	s	NOUN
cjfa-52248	74	71	/	/	SYM
cjfa-52248	74	72	n	n	PRON
cjfa-52248	74	73	sector	sector	NOUN
cjfa-52248	74	74	(	(	PUNCT
cjfa-52248	74	75	stratum	stratum	NOUN
cjfa-52248	74	76	)	)	PUNCT
cjfa-52248	74	77	population	population	NOUN
cjfa-52248	74	78	krejcie	krejcie	NOUN
cjfa-52248	74	79	and	and	CCONJ
cjfa-52248	74	80	morgan	morgan	PROPN
cjfa-52248	74	81	sample	sample	PROPN
cjfa-52248	74	82	size	size	NOUN
cjfa-52248	74	83	6	6	NUM
cjfa-52248	74	84	ict	ict	NOUN
cjfa-52248	74	85	10	10	NUM
cjfa-52248	74	86	10/115	10/115	NUM
cjfa-52248	74	87	*	*	SYM
cjfa-52248	74	88	92	92	NUM
cjfa-52248	74	89	8	8	NUM
cjfa-52248	74	90	7	7	NUM
cjfa-52248	74	91	industrial	industrial	ADJ
cjfa-52248	74	92	goods	good	NOUN
cjfa-52248	74	93	15	15	NUM
cjfa-52248	74	94	15/115	15/115	NUM
cjfa-52248	74	95	*	*	SYM
cjfa-52248	74	96	92	92	NUM
cjfa-52248	74	97	12	12	NUM
cjfa-52248	74	98	8	8	NUM
cjfa-52248	74	99	natural	natural	ADJ
cjfa-52248	74	100	resources	resource	NOUN
cjfa-52248	74	101	4	4	NUM
cjfa-52248	74	102	4/115	4/115	NUM
cjfa-52248	74	103	*	*	NOUN
cjfa-52248	74	104	92	92	NUM
cjfa-52248	74	105	3	3	NUM
cjfa-52248	74	106	9	9	NUM
cjfa-52248	74	107	oil	oil	NOUN
cjfa-52248	74	108	and	and	CCONJ
cjfa-52248	74	109	gas	gas	NOUN
cjfa-52248	74	110	11	11	NUM
cjfa-52248	74	111	11/115	11/115	NUM
cjfa-52248	74	112	*	*	SYM
cjfa-52248	74	113	92	92	NUM
cjfa-52248	74	114	9	9	NUM
cjfa-52248	74	115	10	10	NUM
cjfa-52248	74	116	services	service	NOUN
cjfa-52248	74	117	25	25	NUM
cjfa-52248	74	118	12/115	12/115	NUM
cjfa-52248	74	119	*	*	SYM
cjfa-52248	74	120	92	92	NUM
cjfa-52248	74	121	20	20	NUM
cjfa-52248	74	122	total	total	NOUN
cjfa-52248	74	123	115	115	NUM
cjfa-52248	74	124	92	92	NUM
cjfa-52248	74	125	s	s	NOUN
cjfa-52248	74	126	o	o	NOUN
cjfa-52248	74	127	u	u	NOUN
cjfa-52248	74	128	r	r	NOUN
cjfa-52248	74	129	c	c	NOUN
cjfa-52248	74	130	e	e	NOUN
cjfa-52248	74	131	:	:	PUNCT
cjfa-52248	74	132	researcher	researcher	NOUN
cjfa-52248	74	133	’s	’s	PART
cjfa-52248	74	134	computation	computation	NOUN
cjfa-52248	74	135	,	,	PUNCT
cjfa-52248	74	136	2023	2023	NUM
cjfa-52248	74	137	.	.	PUNCT
cjfa-52248	75	1	source	source	NOUN
cjfa-52248	75	2	and	and	CCONJ
cjfa-52248	75	3	methods	method	NOUN
cjfa-52248	75	4	of	of	ADP
cjfa-52248	75	5	data	datum	NOUN
cjfa-52248	75	6	collectionsource	collectionsource	NOUN
cjfa-52248	75	7	and	and	CCONJ
cjfa-52248	75	8	methods	method	NOUN
cjfa-52248	75	9	of	of	ADP
cjfa-52248	75	10	data	datum	NOUN
cjfa-52248	75	11	collection	collection	NOUN
cjfa-52248	75	12	the	the	DET
cjfa-52248	75	13	study	study	NOUN
cjfa-52248	75	14	relied	rely	VERB
cjfa-52248	75	15	on	on	ADP
cjfa-52248	75	16	secondary	secondary	ADJ
cjfa-52248	75	17	data	datum	NOUN
cjfa-52248	75	18	extracted	extract	VERB
cjfa-52248	75	19	from	from	ADP
cjfa-52248	75	20	the	the	DET
cjfa-52248	75	21	annual	annual	ADJ
cjfa-52248	75	22	reports	report	NOUN
cjfa-52248	75	23	and	and	CCONJ
cjfa-52248	75	24	accounts	account	NOUN
cjfa-52248	75	25	of	of	ADP
cjfa-52248	75	26	the	the	DET
cjfa-52248	75	27	selected	select	VERB
cjfa-52248	75	28	companies	company	NOUN
cjfa-52248	75	29	spanning	span	VERB
cjfa-52248	75	30	the	the	DET
cjfa-52248	75	31	accounting	accounting	NOUN
cjfa-52248	75	32	years	year	NOUN
cjfa-52248	75	33	from	from	ADP
cjfa-52248	75	34	2016	2016	NUM
cjfa-52248	75	35	to	to	ADP
cjfa-52248	75	36	2022	2022	NUM
cjfa-52248	75	37	.	.	PUNCT
cjfa-52248	76	1	the	the	DET
cjfa-52248	76	2	sustainability	sustainability	NOUN
cjfa-52248	76	3	disclosure	disclosure	NOUN
cjfa-52248	76	4	quantity	quantity	NOUN
cjfa-52248	76	5	index	index	NOUN
cjfa-52248	76	6	for	for	ADP
cjfa-52248	76	7	each	each	DET
cjfa-52248	76	8	company	company	NOUN
cjfa-52248	76	9	was	be	AUX
cjfa-52248	76	10	computed	compute	VERB
cjfa-52248	76	11	using	use	VERB
cjfa-52248	76	12	the	the	DET
cjfa-52248	76	13	formula	formula	NOUN
cjfa-52248	76	14	developed	develop	VERB
cjfa-52248	76	15	by	by	ADP
cjfa-52248	76	16	aburaya	aburaya	NOUN
cjfa-52248	76	17	(	(	PUNCT
cjfa-52248	76	18	2012	2012	NUM
cjfa-52248	76	19	)	)	PUNCT
cjfa-52248	76	20	.	.	PUNCT
cjfa-52248	77	1	where	where	SCONJ
cjfa-52248	77	2	:	:	PUNCT
cjfa-52248	77	3	disclosure	disclosure	NOUN
cjfa-52248	77	4	quantity	quantity	NOUN
cjfa-52248	77	5	index	index	NOUN
cjfa-52248	77	6	for	for	ADP
cjfa-52248	77	7	each	each	DET
cjfa-52248	77	8	company	company	NOUN
cjfa-52248	77	9	was	be	AUX
cjfa-52248	77	10	computed	compute	VERB
cjfa-52248	77	11	using	use	VERB
cjfa-52248	77	12	the	the	DET
cjfa-52248	77	13	formula	formula	NOUN
cjfa-52248	77	14	developed	develop	VERB
cjfa-52248	77	15	by	by	ADP
cjfa-52248	77	16	aburaya	aburaya	NOUN
cjfa-52248	77	17	(	(	PUNCT
cjfa-52248	77	18	2012	2012	NUM
cjfa-52248	77	19	)	)	PUNCT
cjfa-52248	77	20	.	.	PUNCT
cjfa-52248	78	1	where	where	SCONJ
cjfa-52248	78	2	:	:	PUNCT
cjfa-52248	78	3	ced	ce	VERB
cjfa-52248	78	4	quantity	quantity	NOUN
cjfa-52248	78	5	=	=	NOUN
cjfa-52248	78	6	sustainability	sustainability	NOUN
cjfa-52248	78	7	disclosure	disclosure	NOUN
cjfa-52248	78	8	quantity	quantity	NOUN
cjfa-52248	78	9	index	index	NOUN
cjfa-52248	78	10	quantity	quantity	NOUN
cjfa-52248	78	11	=	=	NOUN
cjfa-52248	78	12	1	1	NUM
cjfa-52248	78	13	if	if	SCONJ
cjfa-52248	78	14	the	the	DET
cjfa-52248	78	15	item	item	NOUN
cjfa-52248	78	16	i	i	PRON
cjfa-52248	78	17	is	be	AUX
cjfa-52248	78	18	disclosed	disclose	VERB
cjfa-52248	78	19	;	;	PUNCT
cjfa-52248	78	20	0	0	PUNCT
cjfa-52248	78	21	if	if	SCONJ
cjfa-52248	78	22	the	the	DET
cjfa-52248	78	23	item	item	NOUN
cjfa-52248	78	24	i	i	PRON
cjfa-52248	78	25	is	be	AUX
cjfa-52248	78	26	not	not	PART
cjfa-52248	78	27	disclosed	disclose	VERB
cjfa-52248	78	28	max	max	PROPN
cjfa-52248	78	29	quantity	quantity	NOUN
cjfa-52248	78	30	=	=	NOUN
cjfa-52248	78	31	maximum	maximum	ADJ
cjfa-52248	78	32	applicable	applicable	ADJ
cjfa-52248	78	33	disclosure	disclosure	NOUN
cjfa-52248	78	34	quantity	quantity	NOUN
cjfa-52248	78	35	score	score	NOUN
cjfa-52248	78	36	n	n	CCONJ
cjfa-52248	78	37	=	=	NOUN
cjfa-52248	78	38	number	number	NOUN
cjfa-52248	78	39	of	of	ADP
cjfa-52248	78	40	items	item	NOUN
cjfa-52248	78	41	disclosed	disclose	VERB
cjfa-52248	78	42	.	.	PUNCT
cjfa-52248	79	1	model	model	NOUN
cjfa-52248	79	2	specification	specification	NOUN
cjfa-52248	79	3	to	to	PART
cjfa-52248	79	4	achieve	achieve	VERB
cjfa-52248	79	5	the	the	DET
cjfa-52248	79	6	purpose	purpose	NOUN
cjfa-52248	79	7	of	of	ADP
cjfa-52248	79	8	this	this	DET
cjfa-52248	79	9	study	study	NOUN
cjfa-52248	79	10	,	,	PUNCT
cjfa-52248	79	11	el	el	PROPN
cjfa-52248	79	12	ghoul	ghoul	PROPN
cjfa-52248	79	13	,	,	PUNCT
cjfa-52248	79	14	guedhami	guedhami	NOUN
cjfa-52248	79	15	,	,	PUNCT
cjfa-52248	79	16	wang	wang	PROPN
cjfa-52248	79	17	and	and	CCONJ
cjfa-52248	79	18	kwok(2016	kwok(2016	PROPN
cjfa-52248	79	19	)	)	PUNCT
cjfa-52248	79	20	model	model	NOUN
cjfa-52248	79	21	was	be	AUX
cjfa-52248	79	22	adopted	adopt	VERB
cjfa-52248	79	23	and	and	CCONJ
cjfa-52248	79	24	modified	modify	VERB
cjfa-52248	79	25	.	.	PUNCT
cjfa-52248	80	1	this	this	PRON
cjfa-52248	80	2	was	be	AUX
cjfa-52248	80	3	modified	modify	VERB
cjfa-52248	80	4	because	because	SCONJ
cjfa-52248	80	5	the	the	DET
cjfa-52248	80	6	researcher	researcher	NOUN
cjfa-52248	80	7	focused	focus	VERB
cjfa-52248	80	8	on	on	ADP
cjfa-52248	80	9	the	the	DET
cjfa-52248	80	10	relationship	relationship	NOUN
cjfa-52248	80	11	between	between	ADP
cjfa-52248	80	12	corporate	corporate	ADJ
cjfa-52248	80	13	governance	governance	NOUN
cjfa-52248	80	14	and	and	CCONJ
cjfa-52248	80	15	business	business	NOUN
cjfa-52248	80	16	characteristics	characteristic	NOUN
cjfa-52248	80	17	(	(	PUNCT
cjfa-52248	80	18	board	board	NOUN
cjfa-52248	80	19	size	size	NOUN
cjfa-52248	80	20	,	,	PUNCT
cjfa-52248	80	21	board	board	NOUN
cjfa-52248	80	22	independence	independence	NOUN
cjfa-52248	80	23	,	,	PUNCT
cjfa-52248	80	24	ceo	ceo	NOUN
cjfa-52248	80	25	duality	duality	NOUN
cjfa-52248	80	26	,	,	PUNCT
cjfa-52248	80	27	director	director	NOUN
cjfa-52248	80	28	’s	’s	PART
cjfa-52248	80	29	shareholding	shareholding	NOUN
cjfa-52248	80	30	,	,	PUNCT
cjfa-52248	80	31	audit	audit	NOUN
cjfa-52248	80	32	committee	committee	NOUN
cjfa-52248	80	33	,	,	PUNCT
cjfa-52248	80	34	firm	firm	ADJ
cjfa-52248	80	35	age	age	NOUN
cjfa-52248	80	36	,	,	PUNCT
cjfa-52248	80	37	firm	firm	ADJ
cjfa-52248	80	38	growth	growth	NOUN
cjfa-52248	80	39	,	,	PUNCT
cjfa-52248	80	40	firm	firm	ADJ
cjfa-52248	80	41	debt	debt	NOUN
cjfa-52248	80	42	ratio	ratio	NOUN
cjfa-52248	80	43	and	and	CCONJ
cjfa-52248	80	44	firm	firm	ADJ
cjfa-52248	80	45	size	size	NOUN
cjfa-52248	80	46	)	)	PUNCT
cjfa-52248	80	47	and	and	CCONJ
cjfa-52248	80	48	sustainability	sustainability	NOUN
cjfa-52248	80	49	reporting	reporting	NOUN
cjfa-52248	80	50	disclosure	disclosure	NOUN
cjfa-52248	80	51	considering	consider	VERB
cjfa-52248	80	52	2010	2010	NUM
cjfa-52248	80	53	-	-	SYM
cjfa-52248	80	54	2013	2013	NUM
cjfa-52248	80	55	annual	annual	ADJ
cjfa-52248	80	56	reports	report	NOUN
cjfa-52248	80	57	of	of	ADP
cjfa-52248	80	58	taiwan	taiwan	PROPN
cjfa-52248	80	59	50	50	NUM
cjfa-52248	80	60	index	index	NOUN
cjfa-52248	80	61	-	-	PUNCT
cjfa-52248	80	62	listed	list	VERB
cjfa-52248	80	63	companies	company	NOUN
cjfa-52248	80	64	which	which	PRON
cjfa-52248	80	65	are	be	AUX
cjfa-52248	80	66	different	different	ADJ
cjfa-52248	80	67	from	from	ADP
cjfa-52248	80	68	this	this	DET
cjfa-52248	80	69	current	current	ADJ
cjfa-52248	80	70	study	study	NOUN
cjfa-52248	80	71	.	.	PUNCT
cjfa-52248	81	1	susrepit	susrepit	PROPN
cjfa-52248	81	2	=	=	NOUN
cjfa-52248	81	3	α0+β1suscomit+β2audtype+β3firmageit+ɛἱit(1	α0+β1suscomit+β2audtype+β3firmageit+ɛἱit(1	NOUN
cjfa-52248	81	4	)	)	PUNCT
cjfa-52248	81	5	where	where	SCONJ
cjfa-52248	81	6	:	:	PUNCT
cjfa-52248	81	7	susrep	susrep	NOUN
cjfa-52248	81	8	:	:	PUNCT
cjfa-52248	81	9	sustainability	sustainability	NOUN
cjfa-52248	81	10	reporting	reporting	NOUN
cjfa-52248	81	11	practices	practice	NOUN
cjfa-52248	81	12	α0	α0	ADJ
cjfa-52248	81	13	:	:	PUNCT
cjfa-52248	81	14	intercept	intercept	PROPN
cjfa-52248	81	15	suscom	suscom	PROPN
cjfa-52248	81	16	:	:	PUNCT
cjfa-52248	81	17	sustainability	sustainability	NOUN
cjfa-52248	81	18	committee	committee	PROPN
cjfa-52248	81	19	aud	aud	PROPN
cjfa-52248	81	20	type	type	PROPN
cjfa-52248	81	21	:	:	PUNCT
cjfa-52248	81	22	auditor	auditor	NOUN
cjfa-52248	81	23	firm	firm	NOUN
cjfa-52248	81	24	type	type	NOUN
cjfa-52248	81	25	firm	firm	ADJ
cjfa-52248	81	26	age	age	NOUN
cjfa-52248	81	27	:	:	PUNCT
cjfa-52248	81	28	firm	firm	ADJ
cjfa-52248	81	29	age	age	NOUN
cjfa-52248	81	30	ɛἱ	ɛἱ	ADJ
cjfa-52248	81	31	:	:	PUNCT
cjfa-52248	81	32	random	random	ADJ
cjfa-52248	81	33	error	error	NOUN
cjfa-52248	81	34	term	term	NOUN
cjfa-52248	81	35	the	the	DET
cjfa-52248	81	36	apriori	apriori	ADV
cjfa-52248	81	37	signs	sign	NOUN
cjfa-52248	81	38	areβ1>0	areβ1>0	ADV
cjfa-52248	81	39	,	,	PUNCT
cjfa-52248	81	40	β2>0	β2>0	NOUN
cjfa-52248	81	41	,	,	PUNCT
cjfa-52248	81	42	β3>0	β3>0	NOUN
cjfa-52248	81	43	,	,	PUNCT
cjfa-52248	81	44	β4>0	β4>0	NOUN
cjfa-52248	81	45	,	,	PUNCT
cjfa-52248	81	46	β5>0	β5>0	NOUN
cjfa-52248	81	47	data	datum	NOUN
cjfa-52248	81	48	analysis	analysis	NOUN
cjfa-52248	81	49	and	and	CCONJ
cjfa-52248	81	50	discussion	discussion	NOUN
cjfa-52248	81	51	of	of	ADP
cjfa-52248	81	52	finding	find	VERB
cjfa-52248	81	53	results	result	NOUN
cjfa-52248	81	54	and	and	CCONJ
cjfa-52248	81	55	analysis	analysis	NOUN
cjfa-52248	81	56	the	the	DET
cjfa-52248	81	57	table	table	NOUN
cjfa-52248	81	58	of	of	ADP
cjfa-52248	81	59	descriptive	descriptive	ADJ
cjfa-52248	81	60	statistics	statistic	NOUN
cjfa-52248	81	61	presents	present	VERB
cjfa-52248	81	62	details	detail	NOUN
cjfa-52248	81	63	regarding	regard	VERB
cjfa-52248	81	64	the	the	DET
cjfa-52248	81	65	mean	mean	ADJ
cjfa-52248	81	66	,	,	PUNCT
cjfa-52248	81	67	standard	standard	ADJ
cjfa-52248	81	68	deviation	deviation	NOUN
cjfa-52248	81	69	,	,	PUNCT
cjfa-52248	81	70	maximum	maximum	ADJ
cjfa-52248	81	71	,	,	PUNCT
cjfa-52248	81	72	and	and	CCONJ
cjfa-52248	81	73	minimum	minimum	ADJ
cjfa-52248	81	74	values	value	NOUN
cjfa-52248	81	75	for	for	ADP
cjfa-52248	81	76	both	both	CCONJ
cjfa-52248	81	77	the	the	DET
cjfa-52248	81	78	explanatory	explanatory	ADJ
cjfa-52248	81	79	and	and	CCONJ
cjfa-52248	81	80	explained	explain	VERB
cjfa-52248	81	81	variables	variable	NOUN
cjfa-52248	81	82	.	.	PUNCT
cjfa-52248	82	1	table	table	NOUN
cjfa-52248	82	2	2	2	NUM
cjfa-52248	82	3	.	.	PUNCT
cjfa-52248	82	4	provides	provide	VERB
cjfa-52248	82	5	a	a	DET
cjfa-52248	82	6	concise	concise	ADJ
cjfa-52248	82	7	overview	overview	NOUN
cjfa-52248	82	8	of	of	ADP
cjfa-52248	82	9	the	the	DET
cjfa-52248	82	10	descriptive	descriptive	ADJ
cjfa-52248	82	11	statistics	statistic	NOUN
cjfa-52248	82	12	.	.	PUNCT
cjfa-52248	83	1	table	table	NOUN
cjfa-52248	83	2	2	2	NUM
cjfa-52248	83	3	.	.	PUNCT
cjfa-52248	84	1	summary	summary	NOUN
cjfa-52248	84	2	statistics	statistic	NOUN
cjfa-52248	84	3	ced	ce	VERB
cjfa-52248	84	4	quantity	quantity	NOUN
cjfa-52248	84	5	=	=	NOUN
cjfa-52248	84	6	sustainability	sustainability	NOUN
cjfa-52248	84	7	disclosure	disclosure	NOUN
cjfa-52248	84	8	quantity	quantity	NOUN
cjfa-52248	84	9	index	index	NOUN
cjfa-52248	84	10	quantity	quantity	NOUN
cjfa-52248	84	11	=	=	NOUN
cjfa-52248	84	12	1	1	NUM
cjfa-52248	84	13	if	if	SCONJ
cjfa-52248	84	14	the	the	DET
cjfa-52248	84	15	item	item	NOUN
cjfa-52248	84	16	i	i	PRON
cjfa-52248	84	17	is	be	AUX
cjfa-52248	84	18	disclosed	disclose	VERB
cjfa-52248	84	19	;	;	PUNCT
cjfa-52248	84	20	0	0	PUNCT
cjfa-52248	84	21	if	if	SCONJ
cjfa-52248	84	22	the	the	DET
cjfa-52248	84	23	item	item	NOUN
cjfa-52248	84	24	i	i	PRON
cjfa-52248	84	25	is	be	AUX
cjfa-52248	84	26	not	not	PART
cjfa-52248	84	27	disclosed	disclose	VERB
cjfa-52248	84	28	max	max	PROPN
cjfa-52248	84	29	quantity	quantity	NOUN
cjfa-52248	84	30	=	=	NOUN
cjfa-52248	84	31	maximum	maximum	ADJ
cjfa-52248	84	32	applicable	applicable	ADJ
cjfa-52248	84	33	disclosure	disclosure	NOUN
cjfa-52248	84	34	quantity	quantity	NOUN
cjfa-52248	84	35	score	score	NOUN
cjfa-52248	84	36	n	n	CCONJ
cjfa-52248	84	37	=	=	NOUN
cjfa-52248	84	38	number	number	NOUN
cjfa-52248	84	39	of	of	ADP
cjfa-52248	84	40	items	item	NOUN
cjfa-52248	84	41	disclosed	disclose	VERB
cjfa-52248	84	42	.	.	PUNCT
cjfa-52248	85	1	model	model	PROPN
cjfa-52248	85	2	specificationmodel	specificationmodel	PROPN
cjfa-52248	85	3	specification	specification	PROPN
cjfa-52248	85	4	to	to	PART
cjfa-52248	85	5	achieve	achieve	VERB
cjfa-52248	85	6	the	the	DET
cjfa-52248	85	7	purpose	purpose	NOUN
cjfa-52248	85	8	of	of	ADP
cjfa-52248	85	9	this	this	DET
cjfa-52248	85	10	study	study	NOUN
cjfa-52248	85	11	,	,	PUNCT
cjfa-52248	85	12	el	el	PROPN
cjfa-52248	85	13	ghoul	ghoul	PROPN
cjfa-52248	85	14	,	,	PUNCT
cjfa-52248	85	15	guedhami	guedhami	NOUN
cjfa-52248	85	16	,	,	PUNCT
cjfa-52248	85	17	wang	wang	PROPN
cjfa-52248	85	18	and	and	CCONJ
cjfa-52248	85	19	kwok(2016	kwok(2016	PROPN
cjfa-52248	85	20	)	)	PUNCT
cjfa-52248	85	21	model	model	NOUN
cjfa-52248	85	22	was	be	AUX
cjfa-52248	85	23	adopted	adopt	VERB
cjfa-52248	85	24	and	and	CCONJ
cjfa-52248	85	25	modified	modify	VERB
cjfa-52248	85	26	.	.	PUNCT
cjfa-52248	86	1	this	this	PRON
cjfa-52248	86	2	was	be	AUX
cjfa-52248	86	3	modified	modify	VERB
cjfa-52248	86	4	because	because	SCONJ
cjfa-52248	86	5	the	the	DET
cjfa-52248	86	6	researcher	researcher	NOUN
cjfa-52248	86	7	focused	focus	VERB
cjfa-52248	86	8	on	on	ADP
cjfa-52248	86	9	the	the	DET
cjfa-52248	86	10	relationship	relationship	NOUN
cjfa-52248	86	11	between	between	ADP
cjfa-52248	86	12	corporate	corporate	ADJ
cjfa-52248	86	13	governance	governance	NOUN
cjfa-52248	86	14	and	and	CCONJ
cjfa-52248	86	15	business	business	NOUN
cjfa-52248	86	16	characteristics	characteristic	NOUN
cjfa-52248	86	17	(	(	PUNCT
cjfa-52248	86	18	board	board	NOUN
cjfa-52248	86	19	size	size	NOUN
cjfa-52248	86	20	,	,	PUNCT
cjfa-52248	86	21	board	board	NOUN
cjfa-52248	86	22	independence	independence	NOUN
cjfa-52248	86	23	,	,	PUNCT
cjfa-52248	86	24	ceo	ceo	NOUN
cjfa-52248	86	25	duality	duality	NOUN
cjfa-52248	86	26	,	,	PUNCT
cjfa-52248	86	27	director	director	NOUN
cjfa-52248	86	28	’s	’s	PART
cjfa-52248	86	29	shareholdtable	shareholdtable	ADJ
cjfa-52248	86	30	1	1	NUM
cjfa-52248	86	31	.	.	PUNCT
cjfa-52248	86	32	sample	sample	NOUN
cjfa-52248	86	33	…	…	PUNCT
cjfa-52248	86	34	muhammed	muhamme	VERB
cjfa-52248	86	35	kamaldeen	kamaldeen	VERB
cjfa-52248	86	36	usman7070	usman7070	PROPN
cjfa-52248	86	37	ing	ing	PROPN
cjfa-52248	86	38	,	,	PUNCT
cjfa-52248	86	39	audit	audit	NOUN
cjfa-52248	86	40	committee	committee	NOUN
cjfa-52248	86	41	,	,	PUNCT
cjfa-52248	86	42	firm	firm	ADJ
cjfa-52248	86	43	age	age	NOUN
cjfa-52248	86	44	,	,	PUNCT
cjfa-52248	86	45	firm	firm	ADJ
cjfa-52248	86	46	growth	growth	NOUN
cjfa-52248	86	47	,	,	PUNCT
cjfa-52248	86	48	firm	firm	ADJ
cjfa-52248	86	49	debt	debt	NOUN
cjfa-52248	86	50	ratio	ratio	NOUN
cjfa-52248	86	51	and	and	CCONJ
cjfa-52248	86	52	firm	firm	ADJ
cjfa-52248	86	53	size	size	NOUN
cjfa-52248	86	54	)	)	PUNCT
cjfa-52248	86	55	and	and	CCONJ
cjfa-52248	86	56	sustainability	sustainability	NOUN
cjfa-52248	86	57	reporting	reporting	NOUN
cjfa-52248	86	58	disclosure	disclosure	NOUN
cjfa-52248	86	59	considering	consider	VERB
cjfa-52248	86	60	2010	2010	NUM
cjfa-52248	86	61	-	-	SYM
cjfa-52248	86	62	2013	2013	NUM
cjfa-52248	86	63	annual	annual	ADJ
cjfa-52248	86	64	reports	report	NOUN
cjfa-52248	86	65	of	of	ADP
cjfa-52248	86	66	taiwan	taiwan	PROPN
cjfa-52248	86	67	50	50	NUM
cjfa-52248	86	68	index	index	NOUN
cjfa-52248	86	69	-	-	PUNCT
cjfa-52248	86	70	listed	list	VERB
cjfa-52248	86	71	companies	company	NOUN
cjfa-52248	86	72	which	which	PRON
cjfa-52248	86	73	are	be	AUX
cjfa-52248	86	74	different	different	ADJ
cjfa-52248	86	75	from	from	ADP
cjfa-52248	86	76	this	this	DET
cjfa-52248	86	77	current	current	ADJ
cjfa-52248	86	78	study	study	NOUN
cjfa-52248	86	79	.	.	PUNCT
cjfa-52248	87	1	susrepit	susrepit	PROPN
cjfa-52248	87	2	=	=	NOUN
cjfa-52248	87	3	α0+β1suscomit+β2audtype+β3firmageit+ɛἱit	α0+β1suscomit+β2audtype+β3firmageit+ɛἱit	PROPN
cjfa-52248	87	4	(	(	PUNCT
cjfa-52248	87	5	1	1	NUM
cjfa-52248	87	6	)	)	PUNCT
cjfa-52248	87	7	where	where	SCONJ
cjfa-52248	87	8	:	:	PUNCT
cjfa-52248	87	9	susrep	susrep	NOUN
cjfa-52248	87	10	:	:	PUNCT
cjfa-52248	87	11	sustainability	sustainability	NOUN
cjfa-52248	87	12	reporting	reporting	NOUN
cjfa-52248	87	13	practices	practice	NOUN
cjfa-52248	87	14	α0	α0	ADJ
cjfa-52248	87	15	:	:	PUNCT
cjfa-52248	87	16	intercept	intercept	PROPN
cjfa-52248	87	17	suscom	suscom	PROPN
cjfa-52248	87	18	:	:	PUNCT
cjfa-52248	87	19	sustainability	sustainability	NOUN
cjfa-52248	87	20	committee	committee	PROPN
cjfa-52248	87	21	aud	aud	PROPN
cjfa-52248	87	22	type	type	PROPN
cjfa-52248	87	23	:	:	PUNCT
cjfa-52248	87	24	auditor	auditor	NOUN
cjfa-52248	87	25	firm	firm	NOUN
cjfa-52248	87	26	type	type	NOUN
cjfa-52248	87	27	firm	firm	ADJ
cjfa-52248	87	28	age	age	NOUN
cjfa-52248	87	29	:	:	PUNCT
cjfa-52248	87	30	firm	firm	ADJ
cjfa-52248	87	31	age	age	NOUN
cjfa-52248	87	32	ɛἱ	ɛἱ	ADJ
cjfa-52248	87	33	:	:	PUNCT
cjfa-52248	87	34	random	random	ADJ
cjfa-52248	87	35	error	error	NOUN
cjfa-52248	87	36	term	term	NOUN
cjfa-52248	87	37	the	the	DET
cjfa-52248	87	38	apriori	apriori	ADJ
cjfa-52248	87	39	signs	sign	NOUN
cjfa-52248	87	40	are	be	AUX
cjfa-52248	87	41	β1>0	β1>0	NOUN
cjfa-52248	87	42	,	,	PUNCT
cjfa-52248	88	1	β2>0	β2>0	NOUN
cjfa-52248	88	2	,	,	PUNCT
cjfa-52248	88	3	β3>0	β3>0	NOUN
cjfa-52248	88	4	,	,	PUNCT
cjfa-52248	88	5	β4>0	β4>0	NOUN
cjfa-52248	88	6	,	,	PUNCT
cjfa-52248	88	7	β5>0	β5>0	NOUN
cjfa-52248	88	8	data	datum	NOUN
cjfa-52248	88	9	analysis	analysis	NOUN
cjfa-52248	88	10	and	and	CCONJ
cjfa-52248	88	11	discussion	discussion	NOUN
cjfa-52248	88	12	of	of	ADP
cjfa-52248	88	13	findingdata	findingdata	ADJ
cjfa-52248	88	14	analysis	analysis	NOUN
cjfa-52248	88	15	and	and	CCONJ
cjfa-52248	88	16	discussion	discussion	NOUN
cjfa-52248	88	17	of	of	ADP
cjfa-52248	88	18	finding	find	VERB
cjfa-52248	88	19	results	result	NOUN
cjfa-52248	88	20	and	and	CCONJ
cjfa-52248	88	21	analysisresults	analysisresult	NOUN
cjfa-52248	88	22	and	and	CCONJ
cjfa-52248	88	23	analysis	analysis	VERB
cjfa-52248	88	24	the	the	DET
cjfa-52248	88	25	table	table	NOUN
cjfa-52248	88	26	of	of	ADP
cjfa-52248	88	27	descriptive	descriptive	ADJ
cjfa-52248	88	28	statistics	statistic	NOUN
cjfa-52248	88	29	presents	present	VERB
cjfa-52248	88	30	details	detail	NOUN
cjfa-52248	88	31	regarding	regard	VERB
cjfa-52248	88	32	the	the	DET
cjfa-52248	88	33	mean	mean	ADJ
cjfa-52248	88	34	,	,	PUNCT
cjfa-52248	88	35	standard	standard	ADJ
cjfa-52248	88	36	deviation	deviation	NOUN
cjfa-52248	88	37	,	,	PUNCT
cjfa-52248	88	38	maximum	maximum	ADJ
cjfa-52248	88	39	,	,	PUNCT
cjfa-52248	88	40	and	and	CCONJ
cjfa-52248	88	41	minimum	minimum	ADJ
cjfa-52248	88	42	values	value	NOUN
cjfa-52248	88	43	for	for	ADP
cjfa-52248	88	44	both	both	CCONJ
cjfa-52248	88	45	the	the	DET
cjfa-52248	88	46	explanatory	explanatory	ADJ
cjfa-52248	88	47	and	and	CCONJ
cjfa-52248	88	48	explained	explain	VERB
cjfa-52248	88	49	variables	variable	NOUN
cjfa-52248	88	50	.	.	PUNCT
cjfa-52248	89	1	table	table	NOUN
cjfa-52248	89	2	2	2	NUM
cjfa-52248	89	3	.	.	PUNCT
cjfa-52248	89	4	provides	provide	VERB
cjfa-52248	89	5	a	a	DET
cjfa-52248	89	6	concise	concise	ADJ
cjfa-52248	89	7	overview	overview	NOUN
cjfa-52248	89	8	of	of	ADP
cjfa-52248	89	9	the	the	DET
cjfa-52248	89	10	descriptive	descriptive	ADJ
cjfa-52248	89	11	statistics	statistic	NOUN
cjfa-52248	89	12	.	.	PUNCT
cjfa-52248	90	1	table	table	NOUN
cjfa-52248	90	2	2	2	NUM
cjfa-52248	90	3	.	.	PUNCT
cjfa-52248	91	1	summary	summary	NOUN
cjfa-52248	91	2	statistics	statistic	NOUN
cjfa-52248	91	3	obs	obs	PROPN
cjfa-52248	91	4	mean	mean	VERB
cjfa-52248	91	5	std.dev	std.dev	PROPN
cjfa-52248	91	6	.	.	PUNCT
cjfa-52248	92	1	min	min	PROPN
cjfa-52248	92	2	max	max	PROPN
cjfa-52248	92	3	sd	sd	ADP
cjfa-52248	92	4	644	644	NUM
cjfa-52248	92	5	.274	.274	NUM
cjfa-52248	92	6	.137	.137	NUM
cjfa-52248	92	7	.029	.029	NUM
cjfa-52248	92	8	.629	.629	NUM
cjfa-52248	92	9	suscom	suscom	PROPN
cjfa-52248	92	10	644	644	NUM
cjfa-52248	92	11	.065	.065	NUM
cjfa-52248	92	12	.247	.247	NUM
cjfa-52248	92	13	0	0	NUM
cjfa-52248	92	14	1	1	NUM
cjfa-52248	92	15	audtype	audtype	NOUN
cjfa-52248	92	16	644	644	NUM
cjfa-52248	92	17	.626	.626	NUM
cjfa-52248	92	18	.484	.484	NUM
cjfa-52248	92	19	0	0	SYM
cjfa-52248	92	20	1	1	NUM
cjfa-52248	92	21	fage	fage	NOUN
cjfa-52248	92	22	644	644	NUM
cjfa-52248	92	23	44.611	44.611	NUM
cjfa-52248	92	24	19.364	19.364	NUM
cjfa-52248	92	25	5	5	NUM
cjfa-52248	92	26	96	96	NUM
cjfa-52248	92	27	s	s	NOUN
cjfa-52248	92	28	o	o	NOUN
cjfa-52248	92	29	u	u	NOUN
cjfa-52248	92	30	r	r	NOUN
cjfa-52248	92	31	c	c	NOUN
cjfa-52248	92	32	e	e	NOUN
cjfa-52248	92	33	:	:	PUNCT
cjfa-52248	92	34	author	author	PROPN
cjfa-52248	92	35	’s	’s	PART
cjfa-52248	92	36	computation	computation	NOUN
cjfa-52248	92	37	,	,	PUNCT
cjfa-52248	92	38	2023	2023	NUM
cjfa-52248	92	39	.	.	PUNCT
cjfa-52248	93	1	sustainability	sustainability	NOUN
cjfa-52248	93	2	committee	committee	NOUN
cjfa-52248	93	3	,	,	PUNCT
cjfa-52248	93	4	audit	audit	NOUN
cjfa-52248	93	5	firm	firm	ADJ
cjfa-52248	93	6	type	type	NOUN
cjfa-52248	93	7	…	…	PUNCT
cjfa-52248	93	8	7171	7171	NUM
cjfa-52248	93	9	table	table	NOUN
cjfa-52248	93	10	2	2	NUM
cjfa-52248	93	11	displays	display	VERB
cjfa-52248	93	12	the	the	DET
cjfa-52248	93	13	descriptive	descriptive	ADJ
cjfa-52248	93	14	statistics	statistic	NOUN
cjfa-52248	93	15	for	for	ADP
cjfa-52248	93	16	both	both	CCONJ
cjfa-52248	93	17	explanatory	explanatory	ADJ
cjfa-52248	93	18	and	and	CCONJ
cjfa-52248	93	19	explained	explain	VERB
cjfa-52248	93	20	variables	variable	NOUN
cjfa-52248	93	21	in	in	ADP
cjfa-52248	93	22	this	this	DET
cjfa-52248	93	23	study	study	NOUN
cjfa-52248	93	24	.	.	PUNCT
cjfa-52248	94	1	as	as	ADP
cjfa-52248	94	2	an	an	DET
cjfa-52248	94	3	illustration	illustration	NOUN
cjfa-52248	94	4	,	,	PUNCT
cjfa-52248	94	5	sustainability	sustainability	NOUN
cjfa-52248	94	6	disclosure	disclosure	NOUN
cjfa-52248	94	7	(	(	PUNCT
cjfa-52248	94	8	sd	sd	NOUN
cjfa-52248	94	9	)	)	PUNCT
cjfa-52248	94	10	is	be	AUX
cjfa-52248	94	11	a	a	DET
cjfa-52248	94	12	ratio	ratio	NOUN
cjfa-52248	94	13	ranging	range	VERB
cjfa-52248	94	14	from	from	ADP
cjfa-52248	94	15	0	0	NUM
cjfa-52248	94	16	to	to	ADP
cjfa-52248	94	17	1	1	NUM
cjfa-52248	94	18	,	,	PUNCT
cjfa-52248	94	19	and	and	CCONJ
cjfa-52248	94	20	it	it	PRON
cjfa-52248	94	21	can	can	AUX
cjfa-52248	94	22	also	also	ADV
cjfa-52248	94	23	be	be	AUX
cjfa-52248	94	24	expressed	express	VERB
cjfa-52248	94	25	as	as	ADP
cjfa-52248	94	26	a	a	DET
cjfa-52248	94	27	percentage	percentage	NOUN
cjfa-52248	94	28	.	.	PUNCT
cjfa-52248	95	1	examining	examine	VERB
cjfa-52248	95	2	the	the	DET
cjfa-52248	95	3	mean	mean	NOUN
cjfa-52248	95	4	of	of	ADP
cjfa-52248	95	5	sustainability	sustainability	NOUN
cjfa-52248	95	6	disclosure	disclosure	NOUN
cjfa-52248	95	7	(	(	PUNCT
cjfa-52248	95	8	0.274	0.274	NUM
cjfa-52248	95	9	)	)	PUNCT
cjfa-52248	95	10	,	,	PUNCT
cjfa-52248	95	11	it	it	PRON
cjfa-52248	95	12	indicates	indicate	VERB
cjfa-52248	95	13	that	that	SCONJ
cjfa-52248	95	14	,	,	PUNCT
cjfa-52248	95	15	on	on	ADP
cjfa-52248	95	16	average	average	ADJ
cjfa-52248	95	17	,	,	PUNCT
cjfa-52248	95	18	sustainability	sustainability	NOUN
cjfa-52248	95	19	disclosure	disclosure	NOUN
cjfa-52248	95	20	is	be	AUX
cjfa-52248	95	21	27.4	27.4	NUM
cjfa-52248	95	22	%	%	NOUN
cjfa-52248	95	23	.	.	PUNCT
cjfa-52248	96	1	this	this	PRON
cjfa-52248	96	2	suggests	suggest	VERB
cjfa-52248	96	3	that	that	SCONJ
cjfa-52248	96	4	the	the	DET
cjfa-52248	96	5	average	average	ADJ
cjfa-52248	96	6	sustainability	sustainability	NOUN
cjfa-52248	96	7	disclosure	disclosure	NOUN
cjfa-52248	96	8	throughout	throughout	ADP
cjfa-52248	96	9	the	the	DET
cjfa-52248	96	10	investigation	investigation	NOUN
cjfa-52248	96	11	period	period	NOUN
cjfa-52248	96	12	was	be	AUX
cjfa-52248	96	13	relatively	relatively	ADV
cjfa-52248	96	14	low	low	ADJ
cjfa-52248	96	15	.	.	PUNCT
cjfa-52248	97	1	additionally	additionally	ADV
cjfa-52248	97	2	,	,	PUNCT
cjfa-52248	97	3	the	the	DET
cjfa-52248	97	4	highest	high	ADJ
cjfa-52248	97	5	average	average	ADJ
cjfa-52248	97	6	disclosure	disclosure	NOUN
cjfa-52248	97	7	is	be	AUX
cjfa-52248	97	8	62.9	62.9	NUM
cjfa-52248	97	9	%	%	NOUN
cjfa-52248	97	10	,	,	PUNCT
cjfa-52248	97	11	while	while	SCONJ
cjfa-52248	97	12	the	the	DET
cjfa-52248	97	13	lowest	low	ADJ
cjfa-52248	97	14	average	average	ADJ
cjfa-52248	97	15	disclosure	disclosure	NOUN
cjfa-52248	97	16	quality	quality	NOUN
cjfa-52248	97	17	is	be	AUX
cjfa-52248	97	18	2.9	2.9	NUM
cjfa-52248	97	19	%	%	NOUN
cjfa-52248	97	20	,	,	PUNCT
cjfa-52248	97	21	showcasing	showcase	VERB
cjfa-52248	97	22	a	a	DET
cjfa-52248	97	23	broad	broad	ADJ
cjfa-52248	97	24	spectrum	spectrum	NOUN
cjfa-52248	97	25	of	of	ADP
cjfa-52248	97	26	sustainability	sustainability	NOUN
cjfa-52248	97	27	disclosure	disclosure	NOUN
cjfa-52248	97	28	activities	activity	NOUN
cjfa-52248	97	29	among	among	ADP
cjfa-52248	97	30	the	the	DET
cjfa-52248	97	31	sampled	sample	VERB
cjfa-52248	97	32	firms	firm	NOUN
cjfa-52248	97	33	.	.	PUNCT
cjfa-52248	98	1	this	this	DET
cjfa-52248	98	2	variability	variability	NOUN
cjfa-52248	98	3	may	may	AUX
cjfa-52248	98	4	stem	stem	VERB
cjfa-52248	98	5	from	from	ADP
cjfa-52248	98	6	the	the	DET
cjfa-52248	98	7	diverse	diverse	ADJ
cjfa-52248	98	8	nature	nature	NOUN
cjfa-52248	98	9	of	of	ADP
cjfa-52248	98	10	businesses	business	NOUN
cjfa-52248	98	11	in	in	ADP
cjfa-52248	98	12	terms	term	NOUN
cjfa-52248	98	13	of	of	ADP
cjfa-52248	98	14	size	size	NOUN
cjfa-52248	98	15	and	and	CCONJ
cjfa-52248	98	16	levels	level	NOUN
cjfa-52248	98	17	of	of	ADP
cjfa-52248	98	18	sustainability	sustainability	NOUN
cjfa-52248	98	19	awareness	awareness	NOUN
cjfa-52248	98	20	.	.	PUNCT
cjfa-52248	99	1	the	the	DET
cjfa-52248	99	2	standard	standard	ADJ
cjfa-52248	99	3	deviation	deviation	NOUN
cjfa-52248	99	4	of	of	ADP
cjfa-52248	99	5	0.137	0.137	NUM
cjfa-52248	99	6	,	,	PUNCT
cjfa-52248	99	7	not	not	PART
cjfa-52248	99	8	significantly	significantly	ADV
cjfa-52248	99	9	different	different	ADJ
cjfa-52248	99	10	from	from	ADP
cjfa-52248	99	11	the	the	DET
cjfa-52248	99	12	mean	mean	NOUN
cjfa-52248	99	13	,	,	PUNCT
cjfa-52248	99	14	implies	imply	VERB
cjfa-52248	99	15	a	a	DET
cjfa-52248	99	16	moderate	moderate	ADJ
cjfa-52248	99	17	level	level	NOUN
cjfa-52248	99	18	of	of	ADP
cjfa-52248	99	19	variation	variation	NOUN
cjfa-52248	99	20	within	within	ADP
cjfa-52248	99	21	the	the	DET
cjfa-52248	99	22	sampled	sample	VERB
cjfa-52248	99	23	companies	company	NOUN
cjfa-52248	99	24	.	.	PUNCT
cjfa-52248	100	1	furthermore	furthermore	ADV
cjfa-52248	100	2	,	,	PUNCT
cjfa-52248	100	3	the	the	DET
cjfa-52248	100	4	mean	mean	ADJ
cjfa-52248	100	5	value	value	NOUN
cjfa-52248	100	6	for	for	ADP
cjfa-52248	100	7	the	the	DET
cjfa-52248	100	8	existence	existence	NOUN
cjfa-52248	100	9	of	of	ADP
cjfa-52248	100	10	a	a	DET
cjfa-52248	100	11	sustainability	sustainability	NOUN
cjfa-52248	100	12	committee	committee	NOUN
cjfa-52248	100	13	,	,	PUNCT
cjfa-52248	100	14	measured	measure	VERB
cjfa-52248	100	15	dichotomously	dichotomously	ADV
cjfa-52248	100	16	,	,	PUNCT
cjfa-52248	100	17	is	be	AUX
cjfa-52248	100	18	0.065	0.065	NUM
cjfa-52248	100	19	.	.	PUNCT
cjfa-52248	101	1	this	this	PRON
cjfa-52248	101	2	suggests	suggest	VERB
cjfa-52248	101	3	that	that	SCONJ
cjfa-52248	101	4	only	only	ADV
cjfa-52248	101	5	a	a	DET
cjfa-52248	101	6	small	small	ADJ
cjfa-52248	101	7	percentage	percentage	NOUN
cjfa-52248	101	8	of	of	ADP
cjfa-52248	101	9	companies	company	NOUN
cjfa-52248	101	10	have	have	AUX
cjfa-52248	101	11	established	establish	VERB
cjfa-52248	101	12	sustainability	sustainability	NOUN
cjfa-52248	101	13	committees	committee	NOUN
cjfa-52248	101	14	to	to	PART
cjfa-52248	101	15	assess	assess	VERB
cjfa-52248	101	16	their	their	PRON
cjfa-52248	101	17	sustainability	sustainability	NOUN
cjfa-52248	101	18	policies	policy	NOUN
cjfa-52248	101	19	and	and	CCONJ
cjfa-52248	101	20	activities	activity	NOUN
cjfa-52248	101	21	.	.	PUNCT
cjfa-52248	102	1	the	the	DET
cjfa-52248	102	2	range	range	NOUN
cjfa-52248	102	3	between	between	ADP
cjfa-52248	102	4	the	the	DET
cjfa-52248	102	5	minimum	minimum	ADJ
cjfa-52248	102	6	and	and	CCONJ
cjfa-52248	102	7	maximum	maximum	ADJ
cjfa-52248	102	8	values	value	NOUN
cjfa-52248	102	9	of	of	ADP
cjfa-52248	102	10	0	0	NUM
cjfa-52248	102	11	and	and	CCONJ
cjfa-52248	102	12	1	1	NUM
cjfa-52248	102	13	indicates	indicate	VERB
cjfa-52248	102	14	that	that	SCONJ
cjfa-52248	102	15	certain	certain	ADJ
cjfa-52248	102	16	firms	firm	NOUN
cjfa-52248	102	17	do	do	AUX
cjfa-52248	102	18	not	not	PART
cjfa-52248	102	19	have	have	VERB
cjfa-52248	102	20	sustainability	sustainability	NOUN
cjfa-52248	102	21	committees	committee	NOUN
cjfa-52248	102	22	.	.	PUNCT
cjfa-52248	103	1	with	with	ADP
cjfa-52248	103	2	a	a	DET
cjfa-52248	103	3	standard	standard	ADJ
cjfa-52248	103	4	deviation	deviation	NOUN
cjfa-52248	103	5	of	of	ADP
cjfa-52248	103	6	0.247	0.247	NUM
cjfa-52248	103	7	,	,	PUNCT
cjfa-52248	103	8	there	there	PRON
cjfa-52248	103	9	is	be	VERB
cjfa-52248	103	10	a	a	DET
cjfa-52248	103	11	moderate	moderate	ADJ
cjfa-52248	103	12	level	level	NOUN
cjfa-52248	103	13	of	of	ADP
cjfa-52248	103	14	variation	variation	NOUN
cjfa-52248	103	15	regarding	regard	VERB
cjfa-52248	103	16	the	the	DET
cjfa-52248	103	17	presence	presence	NOUN
cjfa-52248	103	18	of	of	ADP
cjfa-52248	103	19	sustainability	sustainability	NOUN
cjfa-52248	103	20	committees	committee	NOUN
cjfa-52248	103	21	among	among	ADP
cjfa-52248	103	22	the	the	DET
cjfa-52248	103	23	sampled	sample	VERB
cjfa-52248	103	24	firms	firm	NOUN
cjfa-52248	103	25	.	.	PUNCT
cjfa-52248	104	1	the	the	DET
cjfa-52248	104	2	table	table	NOUN
cjfa-52248	104	3	also	also	ADV
cjfa-52248	104	4	reveals	reveal	VERB
cjfa-52248	104	5	an	an	DET
cjfa-52248	104	6	average	average	ADJ
cjfa-52248	104	7	value	value	NOUN
cjfa-52248	104	8	of	of	ADP
cjfa-52248	104	9	0.26	0.26	NUM
cjfa-52248	104	10	for	for	ADP
cjfa-52248	104	11	the	the	DET
cjfa-52248	104	12	size	size	NOUN
cjfa-52248	104	13	of	of	ADP
cjfa-52248	104	14	audit	audit	NOUN
cjfa-52248	104	15	firms	firm	NOUN
cjfa-52248	104	16	.	.	PUNCT
cjfa-52248	105	1	throughout	throughout	ADP
cjfa-52248	105	2	the	the	DET
cjfa-52248	105	3	research	research	NOUN
cjfa-52248	105	4	period	period	NOUN
cjfa-52248	105	5	,	,	PUNCT
cjfa-52248	105	6	prominent	prominent	ADJ
cjfa-52248	105	7	audit	audit	NOUN
cjfa-52248	105	8	firms	firm	NOUN
cjfa-52248	105	9	in	in	ADP
cjfa-52248	105	10	nigeria	nigeria	PROPN
cjfa-52248	105	11	,	,	PUNCT
cjfa-52248	105	12	such	such	ADJ
cjfa-52248	105	13	as	as	ADP
cjfa-52248	105	14	kpmg	kpmg	PROPN
cjfa-52248	105	15	,	,	PUNCT
cjfa-52248	105	16	pwc	pwc	PROPN
cjfa-52248	105	17	,	,	PUNCT
cjfa-52248	105	18	ernst	ernst	PROPN
cjfa-52248	105	19	&	&	CCONJ
cjfa-52248	105	20	young	young	PROPN
cjfa-52248	105	21	,	,	PUNCT
cjfa-52248	105	22	and	and	CCONJ
cjfa-52248	105	23	akintola	akintola	PROPN
cjfa-52248	105	24	williams	williams	PROPN
cjfa-52248	105	25	deloitte	deloitte	PROPN
cjfa-52248	105	26	,	,	PUNCT
cjfa-52248	105	27	audited	audit	VERB
cjfa-52248	105	28	eighty	eighty	NUM
cjfa-52248	105	29	(	(	PUNCT
cjfa-52248	105	30	62.6	62.6	NUM
cjfa-52248	105	31	%	%	NOUN
cjfa-52248	105	32	)	)	PUNCT
cjfa-52248	105	33	of	of	ADP
cjfa-52248	105	34	the	the	DET
cjfa-52248	105	35	listed	list	VERB
cjfa-52248	105	36	firms	firm	NOUN
cjfa-52248	105	37	.	.	PUNCT
cjfa-52248	106	1	in	in	ADP
cjfa-52248	106	2	contrast	contrast	NOUN
cjfa-52248	106	3	,	,	PUNCT
cjfa-52248	106	4	non	non	ADJ
cjfa-52248	106	5	-	-	ADJ
cjfa-52248	106	6	big	big	ADJ
cjfa-52248	106	7	four	four	NUM
cjfa-52248	106	8	audit	audit	NOUN
cjfa-52248	106	9	firms	firm	NOUN
cjfa-52248	106	10	in	in	ADP
cjfa-52248	106	11	nigeria	nigeria	PROPN
cjfa-52248	106	12	audited	audit	VERB
cjfa-52248	106	13	only	only	ADV
cjfa-52248	106	14	twenty	twenty	NUM
cjfa-52248	106	15	(	(	PUNCT
cjfa-52248	106	16	37.4	37.4	NUM
cjfa-52248	106	17	%	%	NOUN
cjfa-52248	106	18	)	)	PUNCT
cjfa-52248	106	19	of	of	ADP
cjfa-52248	106	20	the	the	DET
cjfa-52248	106	21	selected	select	VERB
cjfa-52248	106	22	firms	firm	NOUN
cjfa-52248	106	23	during	during	ADP
cjfa-52248	106	24	the	the	DET
cjfa-52248	106	25	study	study	NOUN
cjfa-52248	106	26	period	period	NOUN
cjfa-52248	106	27	,	,	PUNCT
cjfa-52248	106	28	as	as	SCONJ
cjfa-52248	106	29	indicated	indicate	VERB
cjfa-52248	106	30	by	by	ADP
cjfa-52248	106	31	the	the	DET
cjfa-52248	106	32	mean	mean	ADJ
cjfa-52248	106	33	value	value	NOUN
cjfa-52248	106	34	of	of	ADP
cjfa-52248	106	35	eighty	eighty	NUM
cjfa-52248	106	36	(	(	PUNCT
cjfa-52248	106	37	62.6	62.6	NUM
cjfa-52248	106	38	%	%	NOUN
cjfa-52248	106	39	)	)	PUNCT
cjfa-52248	106	40	obtained	obtain	VERB
cjfa-52248	106	41	.	.	PUNCT
cjfa-52248	107	1	the	the	DET
cjfa-52248	107	2	standard	standard	ADJ
cjfa-52248	107	3	deviation	deviation	NOUN
cjfa-52248	107	4	of	of	ADP
cjfa-52248	107	5	0.484	0.484	NUM
cjfa-52248	107	6	indicates	indicate	VERB
cjfa-52248	107	7	low	low	ADJ
cjfa-52248	107	8	disparity	disparity	NOUN
cjfa-52248	107	9	among	among	ADP
cjfa-52248	107	10	the	the	DET
cjfa-52248	107	11	selected	select	VERB
cjfa-52248	107	12	firms	firm	NOUN
cjfa-52248	107	13	.	.	PUNCT
cjfa-52248	108	1	this	this	PRON
cjfa-52248	108	2	demonstrates	demonstrate	VERB
cjfa-52248	108	3	that	that	SCONJ
cjfa-52248	108	4	the	the	DET
cjfa-52248	108	5	audit	audit	NOUN
cjfa-52248	108	6	market	market	NOUN
cjfa-52248	108	7	in	in	ADP
cjfa-52248	108	8	nigeria	nigeria	PROPN
cjfa-52248	108	9	is	be	AUX
cjfa-52248	108	10	dominated	dominate	VERB
cjfa-52248	108	11	by	by	ADP
cjfa-52248	108	12	the	the	DET
cjfa-52248	108	13	major	major	ADJ
cjfa-52248	108	14	four	four	NUM
cjfa-52248	108	15	audit	audit	NOUN
cjfa-52248	108	16	firms	firm	NOUN
cjfa-52248	108	17	,	,	PUNCT
cjfa-52248	108	18	with	with	ADP
cjfa-52248	108	19	just	just	ADV
cjfa-52248	108	20	a	a	DET
cjfa-52248	108	21	few	few	ADJ
cjfa-52248	108	22	non	non	ADJ
cjfa-52248	108	23	-	-	ADJ
cjfa-52248	108	24	big	big	ADJ
cjfa-52248	108	25	four	four	NUM
cjfa-52248	108	26	audit	audit	NOUN
cjfa-52248	108	27	firms	firm	NOUN
cjfa-52248	108	28	auditing	audit	VERB
cjfa-52248	108	29	nigerians	nigerians	PROPN
cjfa-52248	108	30	listed	list	VERB
cjfa-52248	108	31	non	non	ADJ
cjfa-52248	108	32	-	-	ADJ
cjfa-52248	108	33	financial	financial	ADJ
cjfa-52248	108	34	firms	firm	NOUN
cjfa-52248	108	35	.	.	PUNCT
cjfa-52248	109	1	during	during	ADP
cjfa-52248	109	2	the	the	DET
cjfa-52248	109	3	research	research	NOUN
cjfa-52248	109	4	period	period	NOUN
cjfa-52248	109	5	,	,	PUNCT
cjfa-52248	109	6	the	the	DET
cjfa-52248	109	7	minimum	minimum	ADJ
cjfa-52248	109	8	and	and	CCONJ
cjfa-52248	109	9	maximum	maximum	ADJ
cjfa-52248	109	10	audit	audit	NOUN
cjfa-52248	109	11	firm	firm	NOUN
cjfa-52248	109	12	sizes	size	NOUN
cjfa-52248	109	13	were	be	AUX
cjfa-52248	109	14	zero	zero	NUM
cjfa-52248	109	15	(	(	PUNCT
cjfa-52248	109	16	0	0	NUM
cjfa-52248	109	17	)	)	PUNCT
cjfa-52248	109	18	and	and	CCONJ
cjfa-52248	109	19	one	one	NUM
cjfa-52248	109	20	(	(	PUNCT
cjfa-52248	109	21	1	1	NUM
cjfa-52248	109	22	)	)	PUNCT
cjfa-52248	109	23	,	,	PUNCT
cjfa-52248	109	24	respectively	respectively	ADV
cjfa-52248	109	25	.	.	PUNCT
cjfa-52248	110	1	the	the	DET
cjfa-52248	110	2	minimum	minimum	ADJ
cjfa-52248	110	3	and	and	CCONJ
cjfa-52248	110	4	maximum	maximum	ADJ
cjfa-52248	110	5	values	value	NOUN
cjfa-52248	110	6	of	of	ADP
cjfa-52248	110	7	audit	audit	NOUN
cjfa-52248	110	8	firm	firm	ADJ
cjfa-52248	110	9	size	size	NOUN
cjfa-52248	110	10	show	show	VERB
cjfa-52248	110	11	that	that	SCONJ
cjfa-52248	110	12	auditor	auditor	NOUN
cjfa-52248	110	13	size	size	NOUN
cjfa-52248	110	14	is	be	AUX
cjfa-52248	110	15	determined	determine	VERB
cjfa-52248	110	16	by	by	ADP
cjfa-52248	110	17	a	a	DET
cjfa-52248	110	18	dummy	dummy	ADJ
cjfa-52248	110	19	variable	variable	NOUN
cjfa-52248	110	20	that	that	PRON
cjfa-52248	110	21	takes	take	VERB
cjfa-52248	110	22	the	the	DET
cjfa-52248	110	23	value	value	NOUN
cjfa-52248	110	24	of	of	ADP
cjfa-52248	110	25	one	one	NUM
cjfa-52248	110	26	if	if	SCONJ
cjfa-52248	110	27	the	the	DET
cjfa-52248	110	28	company	company	NOUN
cjfa-52248	110	29	is	be	AUX
cjfa-52248	110	30	audited	audit	VERB
cjfa-52248	110	31	by	by	ADP
cjfa-52248	110	32	one	one	NUM
cjfa-52248	110	33	of	of	ADP
cjfa-52248	110	34	the	the	DET
cjfa-52248	110	35	big	big	ADJ
cjfa-52248	110	36	four	four	NUM
cjfa-52248	110	37	audit	audit	NOUN
cjfa-52248	110	38	firms	firm	NOUN
cjfa-52248	110	39	and	and	CCONJ
cjfa-52248	110	40	zero	zero	NUM
cjfa-52248	110	41	otherwise	otherwise	ADV
cjfa-52248	110	42	.	.	PUNCT
cjfa-52248	111	1	muhammed	muhamme	VERB
cjfa-52248	111	2	kamaldeen	kamaldeen	VERB
cjfa-52248	111	3	usman7272	usman7272	PROPN
cjfa-52248	111	4	table	table	NOUN
cjfa-52248	111	5	3	3	NUM
cjfa-52248	111	6	.	.	PUNCT
cjfa-52248	111	7	correlation	correlation	NOUN
cjfa-52248	111	8	matrix	matrix	NOUN
cjfa-52248	111	9	of	of	ADP
cjfa-52248	111	10	dependent	dependent	ADJ
cjfa-52248	111	11	and	and	CCONJ
cjfa-52248	111	12	independent	independent	ADJ
cjfa-52248	111	13	variables	variable	NOUN
cjfa-52248	111	14	variables	variable	NOUN
cjfa-52248	111	15	sd	sd	PROPN
cjfa-52248	111	16	suscom	suscom	PROPN
cjfa-52248	111	17	audtype	audtype	PROPN
cjfa-52248	111	18	fage	fage	PROPN
cjfa-52248	111	19	sd	sd	ADP
cjfa-52248	111	20	1.000	1.000	NUM
cjfa-52248	111	21	suscom	suscom	NOUN
cjfa-52248	111	22	audtype	audtype	NOUN
cjfa-52248	111	23	0.174*(0.000	0.174*(0.000	NUM
cjfa-52248	111	24	)	)	PUNCT
cjfa-52248	111	25	0.767	0.767	NUM
cjfa-52248	111	26	*	*	SYM
cjfa-52248	111	27	1.000	1.000	NUM
cjfa-52248	111	28	-0.007	-0.007	NUM
cjfa-52248	111	29	1.000	1.000	NUM
cjfa-52248	111	30	fage	fage	NOUN
cjfa-52248	111	31	0.234	0.234	NUM
cjfa-52248	111	32	*	*	PUNCT
cjfa-52248	111	33	0.309	0.309	NUM
cjfa-52248	111	34	*	*	PUNCT
cjfa-52248	111	35	0.160	0.160	NUM
cjfa-52248	111	36	*	*	SYM
cjfa-52248	111	37	1.000	1.000	NUM
cjfa-52248	111	38	(	(	PUNCT
cjfa-52248	111	39	0.000	0.000	NUM
cjfa-52248	111	40	)	)	PUNCT
cjfa-52248	111	41	(	(	PUNCT
cjfa-52248	111	42	0.000	0.000	NUM
cjfa-52248	111	43	)	)	PUNCT
cjfa-52248	111	44	(	(	PUNCT
cjfa-52248	111	45	0.001	0.001	NUM
cjfa-52248	111	46	)	)	PUNCT
cjfa-52248	111	47	*	*	PUNCT
cjfa-52248	112	1	*	*	PUNCT
cjfa-52248	112	2	*	*	PUNCT
cjfa-52248	112	3	p<0.01,**p<0.05,*p<0.1	p<0.01,**p<0.05,*p<0.1	NOUN
cjfa-52248	112	4	s	s	PART
cjfa-52248	112	5	o	o	NOUN
cjfa-52248	112	6	u	u	NOUN
cjfa-52248	112	7	r	r	NOUN
cjfa-52248	112	8	c	c	NOUN
cjfa-52248	112	9	e	e	NOUN
cjfa-52248	112	10	:	:	PUNCT
cjfa-52248	112	11	author	author	PROPN
cjfa-52248	112	12	’s	’s	PART
cjfa-52248	112	13	computation	computation	NOUN
cjfa-52248	112	14	,	,	PUNCT
cjfa-52248	112	15	2023	2023	NUM
cjfa-52248	112	16	.	.	PUNCT
cjfa-52248	113	1	the	the	DET
cjfa-52248	113	2	pearson	pearson	PROPN
cjfa-52248	113	3	correlation	correlation	NOUN
cjfa-52248	113	4	results	result	NOUN
cjfa-52248	113	5	presented	present	VERB
cjfa-52248	113	6	in	in	ADP
cjfa-52248	113	7	table	table	NOUN
cjfa-52248	113	8	3	3	NUM
cjfa-52248	113	9	.	.	NOUN
cjfa-52248	113	10	outline	outline	NOUN
cjfa-52248	113	11	the	the	DET
cjfa-52248	113	12	correlation	correlation	NOUN
cjfa-52248	113	13	between	between	ADP
cjfa-52248	113	14	the	the	DET
cjfa-52248	113	15	explained	explain	VERB
cjfa-52248	113	16	and	and	CCONJ
cjfa-52248	113	17	explanatory	explanatory	ADJ
cjfa-52248	113	18	variables	variable	NOUN
cjfa-52248	113	19	in	in	ADP
cjfa-52248	113	20	the	the	DET
cjfa-52248	113	21	study	study	NOUN
cjfa-52248	113	22	.	.	PUNCT
cjfa-52248	114	1	the	the	DET
cjfa-52248	114	2	findings	finding	NOUN
cjfa-52248	114	3	indicate	indicate	VERB
cjfa-52248	114	4	a	a	DET
cjfa-52248	114	5	positive	positive	ADJ
cjfa-52248	114	6	relationship	relationship	NOUN
cjfa-52248	114	7	between	between	ADP
cjfa-52248	114	8	the	the	DET
cjfa-52248	114	9	presence	presence	NOUN
cjfa-52248	114	10	of	of	ADP
cjfa-52248	114	11	the	the	DET
cjfa-52248	114	12	sustainability	sustainability	NOUN
cjfa-52248	114	13	committee	committee	NOUN
cjfa-52248	114	14	and	and	CCONJ
cjfa-52248	114	15	the	the	DET
cjfa-52248	114	16	auditor	auditor	NOUN
cjfa-52248	114	17	type	type	NOUN
cjfa-52248	114	18	,	,	PUNCT
cjfa-52248	114	19	signifying	signify	VERB
cjfa-52248	114	20	that	that	SCONJ
cjfa-52248	114	21	these	these	DET
cjfa-52248	114	22	variables	variable	NOUN
cjfa-52248	114	23	exhibit	exhibit	VERB
cjfa-52248	114	24	similar	similar	ADJ
cjfa-52248	114	25	movements	movement	NOUN
cjfa-52248	114	26	as	as	ADP
cjfa-52248	114	27	sustainability	sustainability	NOUN
cjfa-52248	114	28	disclosure	disclosure	NOUN
cjfa-52248	114	29	.	.	PUNCT
cjfa-52248	115	1	the	the	DET
cjfa-52248	115	2	correlation	correlation	NOUN
cjfa-52248	115	3	matrix	matrix	NOUN
cjfa-52248	115	4	table	table	NOUN
cjfa-52248	115	5	affirms	affirm	VERB
cjfa-52248	115	6	the	the	DET
cjfa-52248	115	7	absence	absence	NOUN
cjfa-52248	115	8	of	of	ADP
cjfa-52248	115	9	potential	potential	ADJ
cjfa-52248	115	10	multicollinearity	multicollinearity	NOUN
cjfa-52248	115	11	among	among	ADP
cjfa-52248	115	12	the	the	DET
cjfa-52248	115	13	independent	independent	ADJ
cjfa-52248	115	14	variables	variable	NOUN
cjfa-52248	115	15	.	.	PUNCT
cjfa-52248	116	1	according	accord	VERB
cjfa-52248	116	2	to	to	ADP
cjfa-52248	116	3	gujarati	gujarati	PROPN
cjfa-52248	116	4	(	(	PUNCT
cjfa-52248	116	5	2004	2004	NUM
cjfa-52248	116	6	)	)	PUNCT
cjfa-52248	116	7	,	,	PUNCT
cjfa-52248	116	8	a	a	DET
cjfa-52248	116	9	correlation	correlation	NOUN
cjfa-52248	116	10	coefficient	coefficient	NOUN
cjfa-52248	116	11	exceeding	exceed	VERB
cjfa-52248	116	12	0.80	0.80	NUM
cjfa-52248	116	13	between	between	ADP
cjfa-52248	116	14	two	two	NUM
cjfa-52248	116	15	independent	independent	ADJ
cjfa-52248	116	16	variables	variable	NOUN
cjfa-52248	116	17	is	be	AUX
cjfa-52248	116	18	considered	consider	VERB
cjfa-52248	116	19	excessive	excessive	ADJ
cjfa-52248	116	20	.	.	PUNCT
cjfa-52248	117	1	in	in	ADP
cjfa-52248	117	2	table	table	NOUN
cjfa-52248	117	3	3	3	NUM
cjfa-52248	117	4	.	.	NUM
cjfa-52248	117	5	,	,	PUNCT
cjfa-52248	117	6	all	all	DET
cjfa-52248	117	7	correlation	correlation	NOUN
cjfa-52248	117	8	coefficients	coefficient	NOUN
cjfa-52248	117	9	between	between	ADP
cjfa-52248	117	10	independent	independent	ADJ
cjfa-52248	117	11	variables	variable	NOUN
cjfa-52248	117	12	remain	remain	VERB
cjfa-52248	117	13	below	below	ADP
cjfa-52248	117	14	0.80	0.80	NUM
cjfa-52248	117	15	,	,	PUNCT
cjfa-52248	117	16	with	with	ADP
cjfa-52248	117	17	the	the	DET
cjfa-52248	117	18	highest	high	ADJ
cjfa-52248	117	19	relationship	relationship	NOUN
cjfa-52248	117	20	among	among	ADP
cjfa-52248	117	21	the	the	DET
cjfa-52248	117	22	independent	independent	ADJ
cjfa-52248	117	23	variables	variable	NOUN
cjfa-52248	117	24	approximately	approximately	ADV
cjfa-52248	117	25	at	at	ADP
cjfa-52248	117	26	0.309	0.309	NUM
cjfa-52248	117	27	.	.	PUNCT
cjfa-52248	118	1	this	this	DET
cjfa-52248	118	2	value	value	NOUN
cjfa-52248	118	3	falls	fall	VERB
cjfa-52248	118	4	below	below	ADP
cjfa-52248	118	5	the	the	DET
cjfa-52248	118	6	0.80	0.80	NUM
cjfa-52248	118	7	threshold	threshold	NOUN
cjfa-52248	118	8	,	,	PUNCT
cjfa-52248	118	9	indicating	indicate	VERB
cjfa-52248	118	10	the	the	DET
cjfa-52248	118	11	absence	absence	NOUN
cjfa-52248	118	12	of	of	ADP
cjfa-52248	118	13	potential	potential	ADJ
cjfa-52248	118	14	multicollinearity	multicollinearity	NOUN
cjfa-52248	118	15	.	.	PUNCT
cjfa-52248	119	1	the	the	DET
cjfa-52248	119	2	verification	verification	NOUN
cjfa-52248	119	3	of	of	ADP
cjfa-52248	119	4	this	this	DET
cjfa-52248	119	5	absence	absence	NOUN
cjfa-52248	119	6	can	can	AUX
cjfa-52248	119	7	be	be	AUX
cjfa-52248	119	8	further	far	ADV
cjfa-52248	119	9	supported	support	VERB
cjfa-52248	119	10	by	by	ADP
cjfa-52248	119	11	examining	examine	VERB
cjfa-52248	119	12	the	the	DET
cjfa-52248	119	13	variance	variance	NOUN
cjfa-52248	119	14	inflation	inflation	NOUN
cjfa-52248	119	15	factor	factor	NOUN
cjfa-52248	119	16	.	.	PUNCT
cjfa-52248	120	1	table	table	NOUN
cjfa-52248	120	2	4	4	NUM
cjfa-52248	120	3	.	.	PUNCT
cjfa-52248	120	4	hausman	hausman	PROPN
cjfa-52248	120	5	specification	specification	PROPN
cjfa-52248	120	6	test	test	NOUN
cjfa-52248	120	7	chi	chi	ADJ
cjfa-52248	120	8	-	-	PUNCT
cjfa-52248	120	9	square	square	ADJ
cjfa-52248	120	10	test	test	NOUN
cjfa-52248	120	11	value	value	NOUN
cjfa-52248	120	12	61.18	61.18	NUM
cjfa-52248	120	13	p	p	NOUN
cjfa-52248	120	14	-	-	PUNCT
cjfa-52248	120	15	value	value	NOUN
cjfa-52248	121	1	0.000	0.000	NUM
cjfa-52248	121	2	s	s	NOUN
cjfa-52248	121	3	o	o	NOUN
cjfa-52248	121	4	u	u	NOUN
cjfa-52248	121	5	r	r	NOUN
cjfa-52248	121	6	c	c	NOUN
cjfa-52248	121	7	e	e	NOUN
cjfa-52248	121	8	:	:	PUNCT
cjfa-52248	121	9	author	author	PROPN
cjfa-52248	121	10	’s	’s	PART
cjfa-52248	121	11	computation	computation	NOUN
cjfa-52248	121	12	,	,	PUNCT
cjfa-52248	121	13	2023	2023	NUM
cjfa-52248	121	14	.	.	PUNCT
cjfa-52248	122	1	sustainability	sustainability	NOUN
cjfa-52248	122	2	committee	committee	NOUN
cjfa-52248	122	3	,	,	PUNCT
cjfa-52248	122	4	audit	audit	NOUN
cjfa-52248	122	5	firm	firm	ADJ
cjfa-52248	122	6	type	type	NOUN
cjfa-52248	122	7	…	…	PUNCT
cjfa-52248	122	8	7373	7373	NUM
cjfa-52248	122	9	as	as	SCONJ
cjfa-52248	122	10	depicted	depict	VERB
cjfa-52248	122	11	in	in	ADP
cjfa-52248	122	12	table	table	NOUN
cjfa-52248	122	13	4	4	NUM
cjfa-52248	122	14	.	.	NUM
cjfa-52248	122	15	,	,	PUNCT
cjfa-52248	122	16	the	the	DET
cjfa-52248	122	17	research	research	NOUN
cjfa-52248	122	18	performed	perform	VERB
cjfa-52248	122	19	a	a	DET
cjfa-52248	122	20	hausman	hausman	ADJ
cjfa-52248	122	21	specification	specification	NOUN
cjfa-52248	122	22	test	test	NOUN
cjfa-52248	122	23	following	follow	VERB
cjfa-52248	122	24	the	the	DET
cjfa-52248	122	25	execution	execution	NOUN
cjfa-52248	122	26	of	of	ADP
cjfa-52248	122	27	fixed	fix	VERB
cjfa-52248	122	28	and	and	CCONJ
cjfa-52248	122	29	random	random	ADJ
cjfa-52248	122	30	tests	test	NOUN
cjfa-52248	122	31	for	for	ADP
cjfa-52248	122	32	the	the	DET
cjfa-52248	122	33	models	model	NOUN
cjfa-52248	122	34	.	.	PUNCT
cjfa-52248	123	1	the	the	DET
cjfa-52248	123	2	hausman	hausman	PROPN
cjfa-52248	123	3	specification	specification	PROPN
cjfa-52248	123	4	test	test	NOUN
cjfa-52248	123	5	yielded	yield	VERB
cjfa-52248	123	6	a	a	DET
cjfa-52248	123	7	p	p	NOUN
cjfa-52248	123	8	-	-	PUNCT
cjfa-52248	123	9	value	value	NOUN
cjfa-52248	123	10	of	of	ADP
cjfa-52248	123	11	0.000	0.000	NUM
cjfa-52248	123	12	,	,	PUNCT
cjfa-52248	123	13	indicating	indicate	VERB
cjfa-52248	123	14	statistical	statistical	ADJ
cjfa-52248	123	15	significance	significance	NOUN
cjfa-52248	123	16	.	.	PUNCT
cjfa-52248	124	1	this	this	PRON
cjfa-52248	124	2	suggests	suggest	VERB
cjfa-52248	124	3	that	that	SCONJ
cjfa-52248	124	4	the	the	DET
cjfa-52248	124	5	variation	variation	NOUN
cjfa-52248	124	6	across	across	ADP
cjfa-52248	124	7	entities	entity	NOUN
cjfa-52248	124	8	is	be	AUX
cjfa-52248	124	9	assumed	assume	VERB
cjfa-52248	124	10	to	to	PART
cjfa-52248	124	11	be	be	AUX
cjfa-52248	124	12	fixed	fix	VERB
cjfa-52248	124	13	and	and	CCONJ
cjfa-52248	124	14	correlated	correlate	VERB
cjfa-52248	124	15	with	with	ADP
cjfa-52248	124	16	the	the	DET
cjfa-52248	124	17	independent	independent	ADJ
cjfa-52248	124	18	variables	variable	NOUN
cjfa-52248	124	19	incorporated	incorporate	VERB
cjfa-52248	124	20	in	in	ADP
cjfa-52248	124	21	the	the	DET
cjfa-52248	124	22	model	model	NOUN
cjfa-52248	124	23	.	.	PUNCT
cjfa-52248	125	1	consequently	consequently	ADV
cjfa-52248	125	2	,	,	PUNCT
cjfa-52248	125	3	the	the	DET
cjfa-52248	125	4	outcome	outcome	NOUN
cjfa-52248	125	5	of	of	ADP
cjfa-52248	125	6	the	the	DET
cjfa-52248	125	7	fixed	fix	VERB
cjfa-52248	125	8	effect	effect	NOUN
cjfa-52248	125	9	model	model	NOUN
cjfa-52248	125	10	was	be	AUX
cjfa-52248	125	11	deemed	deem	VERB
cjfa-52248	125	12	appropriate	appropriate	ADJ
cjfa-52248	125	13	for	for	ADP
cjfa-52248	125	14	the	the	DET
cjfa-52248	125	15	analysis	analysis	NOUN
cjfa-52248	125	16	.	.	PUNCT
cjfa-52248	126	1	test	test	NOUN
cjfa-52248	126	2	for	for	ADP
cjfa-52248	126	3	multicollinearitytest	multicollinearitytest	NOUN
cjfa-52248	126	4	for	for	ADP
cjfa-52248	126	5	multicollinearity	multicollinearity	NOUN
cjfa-52248	126	6	based	base	VERB
cjfa-52248	126	7	on	on	ADP
cjfa-52248	126	8	the	the	DET
cjfa-52248	126	9	findings	finding	NOUN
cjfa-52248	126	10	presented	present	VERB
cjfa-52248	126	11	in	in	ADP
cjfa-52248	126	12	table	table	NOUN
cjfa-52248	126	13	5	5	NUM
cjfa-52248	126	14	,	,	PUNCT
cjfa-52248	126	15	it	it	PRON
cjfa-52248	126	16	can	can	AUX
cjfa-52248	126	17	be	be	AUX
cjfa-52248	126	18	concluded	conclude	VERB
cjfa-52248	126	19	that	that	SCONJ
cjfa-52248	126	20	there	there	PRON
cjfa-52248	126	21	is	be	VERB
cjfa-52248	126	22	no	no	DET
cjfa-52248	126	23	evidence	evidence	NOUN
cjfa-52248	126	24	of	of	ADP
cjfa-52248	126	25	a	a	DET
cjfa-52248	126	26	multicollinearity	multicollinearity	NOUN
cjfa-52248	126	27	issue	issue	NOUN
cjfa-52248	126	28	.	.	PUNCT
cjfa-52248	127	1	this	this	DET
cjfa-52248	127	2	assertion	assertion	NOUN
cjfa-52248	127	3	is	be	AUX
cjfa-52248	127	4	supported	support	VERB
cjfa-52248	127	5	by	by	ADP
cjfa-52248	127	6	the	the	DET
cjfa-52248	127	7	fact	fact	NOUN
cjfa-52248	127	8	that	that	SCONJ
cjfa-52248	127	9	all	all	DET
cjfa-52248	127	10	the	the	DET
cjfa-52248	127	11	vif	vif	NOUN
cjfa-52248	127	12	values	value	NOUN
cjfa-52248	127	13	for	for	ADP
cjfa-52248	127	14	the	the	DET
cjfa-52248	127	15	variables	variable	NOUN
cjfa-52248	127	16	are	be	AUX
cjfa-52248	127	17	below	below	ADP
cjfa-52248	127	18	10	10	NUM
cjfa-52248	127	19	,	,	PUNCT
cjfa-52248	127	20	and	and	CCONJ
cjfa-52248	127	21	the	the	DET
cjfa-52248	127	22	tolerance	tolerance	NOUN
cjfa-52248	127	23	values	value	NOUN
cjfa-52248	127	24	for	for	ADP
cjfa-52248	127	25	each	each	DET
cjfa-52248	127	26	variable	variable	NOUN
cjfa-52248	127	27	are	be	AUX
cjfa-52248	127	28	above	above	ADP
cjfa-52248	127	29	0.10	0.10	NUM
cjfa-52248	127	30	,	,	PUNCT
cjfa-52248	127	31	as	as	SCONJ
cjfa-52248	127	32	recommended	recommend	VERB
cjfa-52248	127	33	by	by	ADP
cjfa-52248	127	34	hair	hair	NOUN
cjfa-52248	127	35	et	et	PROPN
cjfa-52248	127	36	al	al	PROPN
cjfa-52248	127	37	.	.	PROPN
cjfa-52248	128	1	(	(	PUNCT
cjfa-52248	128	2	2006	2006	NUM
cjfa-52248	128	3	)	)	PUNCT
cjfa-52248	128	4	.	.	PUNCT
cjfa-52248	129	1	the	the	DET
cjfa-52248	129	2	vif	vif	PROPN
cjfa-52248	129	3	test	test	NOUN
cjfa-52248	129	4	results	result	NOUN
cjfa-52248	129	5	range	range	VERB
cjfa-52248	129	6	from	from	ADP
cjfa-52248	129	7	a	a	DET
cjfa-52248	129	8	minimum	minimum	NOUN
cjfa-52248	129	9	of	of	ADP
cjfa-52248	129	10	1.124	1.124	NUM
cjfa-52248	129	11	to	to	ADP
cjfa-52248	129	12	a	a	DET
cjfa-52248	129	13	maximum	maximum	NOUN
cjfa-52248	129	14	of	of	ADP
cjfa-52248	129	15	1.244	1.244	NUM
cjfa-52248	129	16	,	,	PUNCT
cjfa-52248	129	17	all	all	PRON
cjfa-52248	129	18	of	of	ADP
cjfa-52248	129	19	which	which	PRON
cjfa-52248	129	20	are	be	AUX
cjfa-52248	129	21	less	less	ADJ
cjfa-52248	129	22	than	than	ADP
cjfa-52248	129	23	10	10	NUM
cjfa-52248	129	24	,	,	PUNCT
cjfa-52248	129	25	confirming	confirm	VERB
cjfa-52248	129	26	the	the	DET
cjfa-52248	129	27	absence	absence	NOUN
cjfa-52248	129	28	of	of	ADP
cjfa-52248	129	29	collinearity	collinearity	NOUN
cjfa-52248	129	30	among	among	ADP
cjfa-52248	129	31	the	the	DET
cjfa-52248	129	32	explanatory	explanatory	ADJ
cjfa-52248	129	33	variables	variable	NOUN
cjfa-52248	129	34	.	.	PUNCT
cjfa-52248	130	1	additionally	additionally	ADV
cjfa-52248	130	2	,	,	PUNCT
cjfa-52248	130	3	the	the	DET
cjfa-52248	130	4	mean	mean	ADJ
cjfa-52248	130	5	vif	vif	NOUN
cjfa-52248	130	6	of	of	ADP
cjfa-52248	130	7	1.154	1.154	NUM
cjfa-52248	130	8	further	far	ADV
cjfa-52248	130	9	reinforces	reinforce	VERB
cjfa-52248	130	10	the	the	DET
cjfa-52248	130	11	conclusion	conclusion	NOUN
cjfa-52248	130	12	that	that	SCONJ
cjfa-52248	130	13	there	there	PRON
cjfa-52248	130	14	is	be	VERB
cjfa-52248	130	15	no	no	DET
cjfa-52248	130	16	multicollinearity	multicollinearity	NOUN
cjfa-52248	130	17	among	among	ADP
cjfa-52248	130	18	the	the	DET
cjfa-52248	130	19	explanatory	explanatory	ADJ
cjfa-52248	130	20	and	and	CCONJ
cjfa-52248	130	21	control	control	NOUN
cjfa-52248	130	22	variables	variable	NOUN
cjfa-52248	130	23	in	in	ADP
cjfa-52248	130	24	the	the	DET
cjfa-52248	130	25	study	study	NOUN
cjfa-52248	130	26	.	.	PUNCT
cjfa-52248	131	1	table	table	NOUN
cjfa-52248	131	2	5	5	NUM
cjfa-52248	131	3	.	.	PUNCT
cjfa-52248	131	4	variance	variance	NOUN
cjfa-52248	131	5	inflation	inflation	NOUN
cjfa-52248	131	6	factor	factor	NOUN
cjfa-52248	131	7	vif	vif	NOUN
cjfa-52248	131	8	1	1	NUM
cjfa-52248	131	9	/	/	SYM
cjfa-52248	131	10	vif	vif	PROPN
cjfa-52248	131	11	audtype	audtype	NOUN
cjfa-52248	131	12	1.244	1.244	NUM
cjfa-52248	131	13	.804	.804	NUM
cjfa-52248	131	14	fage	fage	NOUN
cjfa-52248	131	15	1.164	1.164	NUM
cjfa-52248	131	16	.859	.859	NUM
cjfa-52248	131	17	suscom	suscom	PROPN
cjfa-52248	131	18	1.124	1.124	NUM
cjfa-52248	131	19	.89	.89	NUM
cjfa-52248	131	20	meanvif	meanvif	NOUN
cjfa-52248	131	21	1.154	1.154	NUM
cjfa-52248	131	22	.	.	PUNCT
cjfa-52248	132	1	s	s	PART
cjfa-52248	132	2	o	o	X
cjfa-52248	132	3	u	u	NOUN
cjfa-52248	132	4	r	r	NOUN
cjfa-52248	132	5	c	c	NOUN
cjfa-52248	132	6	e	e	NOUN
cjfa-52248	132	7	:	:	PUNCT
cjfa-52248	132	8	author	author	PROPN
cjfa-52248	132	9	’s	’s	PART
cjfa-52248	132	10	computation,2023	computation,2023	PROPN
cjfa-52248	132	11	.	.	PUNCT
cjfa-52248	133	1	normality	normality	ADJ
cjfa-52248	133	2	distribution	distribution	NOUN
cjfa-52248	133	3	of	of	ADP
cjfa-52248	133	4	the	the	DET
cjfa-52248	133	5	datanormality	datanormality	NOUN
cjfa-52248	133	6	distribution	distribution	NOUN
cjfa-52248	133	7	of	of	ADP
cjfa-52248	133	8	the	the	DET
cjfa-52248	133	9	data	datum	NOUN
cjfa-52248	133	10	the	the	DET
cjfa-52248	133	11	normal	normal	ADJ
cjfa-52248	133	12	distribution	distribution	NOUN
cjfa-52248	133	13	of	of	ADP
cjfa-52248	133	14	data	datum	NOUN
cjfa-52248	133	15	is	be	AUX
cjfa-52248	133	16	a	a	DET
cjfa-52248	133	17	critical	critical	ADJ
cjfa-52248	133	18	assumption	assumption	NOUN
cjfa-52248	133	19	in	in	ADP
cjfa-52248	133	20	regression	regression	NOUN
cjfa-52248	133	21	,	,	PUNCT
cjfa-52248	133	22	essential	essential	ADJ
cjfa-52248	133	23	for	for	ADP
cjfa-52248	133	24	the	the	DET
cjfa-52248	133	25	application	application	NOUN
cjfa-52248	133	26	of	of	ADP
cjfa-52248	133	27	parametric	parametric	ADJ
cjfa-52248	133	28	test	test	NOUN
cjfa-52248	133	29	analysis	analysis	NOUN
cjfa-52248	133	30	.	.	PUNCT
cjfa-52248	134	1	this	this	PRON
cjfa-52248	134	2	is	be	AUX
cjfa-52248	134	3	because	because	SCONJ
cjfa-52248	134	4	one	one	NUM
cjfa-52248	134	5	of	of	ADP
cjfa-52248	134	6	the	the	DET
cjfa-52248	134	7	conditions	condition	NOUN
cjfa-52248	134	8	for	for	ADP
cjfa-52248	134	9	parametric	parametric	ADJ
cjfa-52248	134	10	tests	test	NOUN
cjfa-52248	134	11	is	be	AUX
cjfa-52248	134	12	that	that	SCONJ
cjfa-52248	134	13	the	the	DET
cjfa-52248	134	14	data	datum	NOUN
cjfa-52248	134	15	should	should	AUX
cjfa-52248	134	16	exhibit	exhibit	VERB
cjfa-52248	134	17	normal	normal	ADJ
cjfa-52248	134	18	distribu	distribu	NOUN
cjfa-52248	134	19	muhammed	muhamme	VERB
cjfa-52248	134	20	kamaldeen	kamaldeen	PROPN
cjfa-52248	134	21	usman7474	usman7474	PROPN
cjfa-52248	134	22	tion	tion	NOUN
cjfa-52248	134	23	across	across	ADP
cjfa-52248	134	24	the	the	DET
cjfa-52248	134	25	variables	variable	NOUN
cjfa-52248	134	26	for	for	SCONJ
cjfa-52248	134	27	the	the	DET
cjfa-52248	134	28	test	test	NOUN
cjfa-52248	134	29	results	result	NOUN
cjfa-52248	134	30	to	to	PART
cjfa-52248	134	31	be	be	AUX
cjfa-52248	134	32	applicable	applicable	ADJ
cjfa-52248	134	33	for	for	ADP
cjfa-52248	134	34	generalization	generalization	NOUN
cjfa-52248	134	35	(	(	PUNCT
cjfa-52248	134	36	park	park	NOUN
cjfa-52248	134	37	,	,	PUNCT
cjfa-52248	134	38	2008	2008	NUM
cjfa-52248	134	39	)	)	PUNCT
cjfa-52248	134	40	.	.	PUNCT
cjfa-52248	135	1	consequently	consequently	ADV
cjfa-52248	135	2	,	,	PUNCT
cjfa-52248	135	3	this	this	DET
cjfa-52248	135	4	study	study	NOUN
cjfa-52248	135	5	conducted	conduct	VERB
cjfa-52248	135	6	a	a	DET
cjfa-52248	135	7	normality	normality	NOUN
cjfa-52248	135	8	test	test	NOUN
cjfa-52248	135	9	on	on	ADP
cjfa-52248	135	10	the	the	DET
cjfa-52248	135	11	residuals	residual	NOUN
cjfa-52248	135	12	of	of	ADP
cjfa-52248	135	13	the	the	DET
cjfa-52248	135	14	model	model	NOUN
cjfa-52248	135	15	using	use	VERB
cjfa-52248	135	16	the	the	DET
cjfa-52248	135	17	shapiro	shapiro	PROPN
cjfa-52248	135	18	-	-	PUNCT
cjfa-52248	135	19	wilk	wilk	NOUN
cjfa-52248	135	20	test	test	NOUN
cjfa-52248	135	21	.	.	PUNCT
cjfa-52248	136	1	table	table	NOUN
cjfa-52248	136	2	6	6	NUM
cjfa-52248	136	3	.	.	PUNCT
cjfa-52248	136	4	shapiro	shapiro	NOUN
cjfa-52248	136	5	-	-	PUNCT
cjfa-52248	136	6	wilk	wilk	NOUN
cjfa-52248	136	7	w	w	PROPN
cjfa-52248	136	8	test	test	NOUN
cjfa-52248	136	9	for	for	ADP
cjfa-52248	136	10	normal	normal	ADJ
cjfa-52248	136	11	data	datum	NOUN
cjfa-52248	136	12	variable	variable	NOUN
cjfa-52248	136	13	obs	obs	PROPN
cjfa-52248	136	14	w	w	PROPN
cjfa-52248	136	15	v	v	PROPN
cjfa-52248	136	16	z	z	PROPN
cjfa-52248	136	17	prob	prob	PROPN
cjfa-52248	136	18	>	>	PROPN
cjfa-52248	136	19	z	z	PROPN
cjfa-52248	136	20	resid	resid	VERB
cjfa-52248	136	21	644	644	NUM
cjfa-52248	136	22	0.996	0.996	NUM
cjfa-52248	136	23	1.104	1.104	NUM
cjfa-52248	136	24	0.237	0.237	NUM
cjfa-52248	136	25	0.406	0.406	NUM
cjfa-52248	136	26	s	s	NOUN
cjfa-52248	136	27	o	o	NOUN
cjfa-52248	136	28	u	u	NOUN
cjfa-52248	136	29	r	r	NOUN
cjfa-52248	136	30	c	c	NOUN
cjfa-52248	136	31	e	e	NOUN
cjfa-52248	136	32	:	:	PUNCT
cjfa-52248	136	33	author	author	PROPN
cjfa-52248	136	34	’s	’s	PART
cjfa-52248	136	35	computation	computation	NOUN
cjfa-52248	136	36	,	,	PUNCT
cjfa-52248	136	37	2023	2023	NUM
cjfa-52248	136	38	.	.	PUNCT
cjfa-52248	137	1	the	the	DET
cjfa-52248	137	2	p	p	NOUN
cjfa-52248	137	3	-	-	PUNCT
cjfa-52248	137	4	value	value	NOUN
cjfa-52248	137	5	for	for	ADP
cjfa-52248	137	6	the	the	DET
cjfa-52248	137	7	model	model	NOUN
cjfa-52248	137	8	,	,	PUNCT
cjfa-52248	137	9	as	as	SCONJ
cjfa-52248	137	10	extracted	extract	VERB
cjfa-52248	137	11	from	from	ADP
cjfa-52248	137	12	table	table	NOUN
cjfa-52248	137	13	6	6	NUM
cjfa-52248	137	14	.	.	PUNCT
cjfa-52248	138	1	for	for	ADP
cjfa-52248	138	2	the	the	DET
cjfa-52248	138	3	shapiro	shapiro	PROPN
cjfa-52248	138	4	-	-	PUNCT
cjfa-52248	138	5	wilk	wilk	NOUN
cjfa-52248	138	6	test	test	NOUN
cjfa-52248	138	7	,	,	PUNCT
cjfa-52248	138	8	is	be	AUX
cjfa-52248	138	9	0.406	0.406	NUM
cjfa-52248	138	10	.	.	PUNCT
cjfa-52248	139	1	given	give	VERB
cjfa-52248	139	2	that	that	SCONJ
cjfa-52248	139	3	this	this	DET
cjfa-52248	139	4	value	value	NOUN
cjfa-52248	139	5	exceeds	exceed	VERB
cjfa-52248	139	6	0.05	0.05	NUM
cjfa-52248	139	7	,	,	PUNCT
cjfa-52248	139	8	as	as	SCONJ
cjfa-52248	139	9	specified	specify	VERB
cjfa-52248	139	10	in	in	ADP
cjfa-52248	139	11	table	table	NOUN
cjfa-52248	139	12	6	6	NUM
cjfa-52248	139	13	.	.	NUM
cjfa-52248	139	14	,	,	PUNCT
cjfa-52248	139	15	the	the	DET
cjfa-52248	139	16	null	null	ADJ
cjfa-52248	139	17	hypothesis	hypothesis	NOUN
cjfa-52248	139	18	stating	state	VERB
cjfa-52248	139	19	that	that	SCONJ
cjfa-52248	139	20	the	the	DET
cjfa-52248	139	21	residuals	residual	NOUN
cjfa-52248	139	22	are	be	AUX
cjfa-52248	139	23	not	not	PART
cjfa-52248	139	24	normally	normally	ADV
cjfa-52248	139	25	distributed	distribute	VERB
cjfa-52248	139	26	across	across	ADP
cjfa-52248	139	27	the	the	DET
cjfa-52248	139	28	models	model	NOUN
cjfa-52248	139	29	is	be	AUX
cjfa-52248	139	30	rejected	reject	VERB
cjfa-52248	139	31	.	.	PUNCT
cjfa-52248	140	1	consequently	consequently	ADV
cjfa-52248	140	2	,	,	PUNCT
cjfa-52248	140	3	this	this	DET
cjfa-52248	140	4	study	study	NOUN
cjfa-52248	140	5	asserts	assert	VERB
cjfa-52248	140	6	that	that	SCONJ
cjfa-52248	140	7	the	the	DET
cjfa-52248	140	8	residuals	residual	NOUN
cjfa-52248	140	9	of	of	ADP
cjfa-52248	140	10	the	the	DET
cjfa-52248	140	11	model	model	NOUN
cjfa-52248	140	12	exhibit	exhibit	VERB
cjfa-52248	140	13	a	a	DET
cjfa-52248	140	14	normal	normal	ADJ
cjfa-52248	140	15	distribution	distribution	NOUN
cjfa-52248	140	16	.	.	PUNCT
cjfa-52248	141	1	table	table	NOUN
cjfa-52248	141	2	7	7	NUM
cjfa-52248	141	3	.	.	X
cjfa-52248	142	1	panel	panel	NOUN
cjfa-52248	142	2	corrected	correct	VERB
cjfa-52248	142	3	standard	standard	ADJ
cjfa-52248	142	4	error	error	NOUN
cjfa-52248	142	5	regression	regression	NOUN
cjfa-52248	142	6	car	car	NOUN
cjfa-52248	142	7	coef	coef	PROPN
cjfa-52248	142	8	.	.	PUNCT
cjfa-52248	143	1	st.err	st.err	PROPN
cjfa-52248	143	2	.	.	PROPN
cjfa-52248	144	1	t	t	NOUN
cjfa-52248	144	2	-	-	PUNCT
cjfa-52248	144	3	value	value	NOUN
cjfa-52248	144	4	p	p	NOUN
cjfa-52248	144	5	-	-	PUNCT
cjfa-52248	144	6	value	value	NOUN
cjfa-52248	144	7	sig	sig	NOUN
cjfa-52248	144	8	suscom	suscom	PROPN
cjfa-52248	144	9	.260	.260	NUM
cjfa-52248	144	10	.048	.048	NUM
cjfa-52248	144	11	5.34	5.34	NUM
cjfa-52248	144	12	.000	.000	NUM
cjfa-52248	144	13	*	*	PUNCT
cjfa-52248	144	14	*	*	PUNCT
cjfa-52248	144	15	*	*	PUNCT
cjfa-52248	144	16	audtype	audtype	NOUN
cjfa-52248	144	17	.092	.092	NUM
cjfa-52248	144	18	.002	.002	NUM
cjfa-52248	144	19	59.44	59.44	NUM
cjfa-52248	144	20	.000	.000	NUM
cjfa-52248	144	21	*	*	PUNCT
cjfa-52248	144	22	*	*	PUNCT
cjfa-52248	144	23	*	*	PUNCT
cjfa-52248	144	24	fage	fage	NOUN
cjfa-52248	144	25	.0005	.0005	NOUN
cjfa-52248	144	26	.0001	.0001	NOUN
cjfa-52248	144	27	3.68	3.68	NUM
cjfa-52248	144	28	.000	.000	NUM
cjfa-52248	144	29	*	*	PUNCT
cjfa-52248	144	30	*	*	PUNCT
cjfa-52248	144	31	*	*	PUNCT
cjfa-52248	144	32	constant	constant	ADJ
cjfa-52248	144	33	.213	.213	NUM
cjfa-52248	144	34	.0131	.0131	PROPN
cjfa-52248	145	1	16.31	16.31	NUM
cjfa-52248	145	2	.000	.000	NUM
cjfa-52248	145	3	*	*	PUNCT
cjfa-52248	146	1	*	*	PUNCT
cjfa-52248	146	2	*	*	PUNCT
cjfa-52248	146	3	numberofobs	numberofobs	PROPN
cjfa-52248	146	4	460.000	460.000	NUM
cjfa-52248	146	5	chi	chi	ADJ
cjfa-52248	146	6	-	-	PUNCT
cjfa-52248	146	7	square	square	ADJ
cjfa-52248	146	8	4924.74	4924.74	NUM
cjfa-52248	146	9	prob	prob	NOUN
cjfa-52248	146	10	>	>	X
cjfa-52248	146	11	chi2	chi2	NOUN
cjfa-52248	146	12	0.000	0.000	NUM
cjfa-52248	146	13	r	r	NOUN
cjfa-52248	146	14	-	-	PUNCT
cjfa-52248	146	15	squared	square	VERB
cjfa-52248	146	16	.6464	.6464	PUNCT
cjfa-52248	147	1	*	*	PUNCT
cjfa-52248	147	2	*	*	PUNCT
cjfa-52248	147	3	*	*	PUNCT
cjfa-52248	147	4	p<.01	p<.01	ADJ
cjfa-52248	147	5	,	,	PUNCT
cjfa-52248	147	6	*	*	PUNCT
cjfa-52248	147	7	*	*	NOUN
cjfa-52248	147	8	p<.05	p<.05	NOUN
cjfa-52248	147	9	,	,	PUNCT
cjfa-52248	147	10	*	*	PUNCT
cjfa-52248	147	11	p<.1	p<.1	PROPN
cjfa-52248	147	12	s	s	PART
cjfa-52248	147	13	o	o	NOUN
cjfa-52248	147	14	u	u	NOUN
cjfa-52248	147	15	r	r	NOUN
cjfa-52248	147	16	c	c	NOUN
cjfa-52248	147	17	e	e	NOUN
cjfa-52248	147	18	:	:	PUNCT
cjfa-52248	147	19	author	author	PROPN
cjfa-52248	147	20	’s	’s	PART
cjfa-52248	147	21	computation	computation	NOUN
cjfa-52248	147	22	,	,	PUNCT
cjfa-52248	147	23	2023	2023	NUM
cjfa-52248	147	24	.	.	PUNCT
cjfa-52248	148	1	the	the	DET
cjfa-52248	148	2	association	association	NOUN
cjfa-52248	148	3	between	between	ADP
cjfa-52248	148	4	predictors	predictor	NOUN
cjfa-52248	148	5	and	and	CCONJ
cjfa-52248	148	6	sustainability	sustainability	NOUN
cjfa-52248	148	7	reporting	reporting	NOUN
cjfa-52248	148	8	practices	practice	NOUN
cjfa-52248	148	9	in	in	ADP
cjfa-52248	148	10	listed	list	VERB
cjfa-52248	148	11	non	non	ADJ
cjfa-52248	148	12	-	-	ADJ
cjfa-52248	148	13	financial	financial	ADJ
cjfa-52248	148	14	firms	firm	NOUN
cjfa-52248	148	15	was	be	AUX
cjfa-52248	148	16	elucidated	elucidate	VERB
cjfa-52248	148	17	through	through	ADP
cjfa-52248	148	18	the	the	DET
cjfa-52248	148	19	interpretation	interpretation	NOUN
cjfa-52248	148	20	of	of	ADP
cjfa-52248	148	21	coefficient	coefficient	NOUN
cjfa-52248	148	22	values	value	NOUN
cjfa-52248	148	23	,	,	PUNCT
cjfa-52248	148	24	t	t	NOUN
cjfa-52248	148	25	-	-	PUNCT
cjfa-52248	148	26	values	value	NOUN
cjfa-52248	148	27	,	,	PUNCT
cjfa-52248	148	28	and	and	CCONJ
cjfa-52248	148	29	probability	probability	NOUN
cjfa-52248	148	30	values	value	NOUN
cjfa-52248	148	31	(	(	PUNCT
cjfa-52248	148	32	sig	sig	NOUN
cjfa-52248	148	33	)	)	PUNCT
cjfa-52248	148	34	,	,	PUNCT
cjfa-52248	148	35	which	which	PRON
cjfa-52248	148	36	reveal	reveal	VERB
cjfa-52248	148	37	both	both	CCONJ
cjfa-52248	148	38	the	the	DET
cjfa-52248	148	39	direction	direction	NOUN
cjfa-52248	148	40	and	and	CCONJ
cjfa-52248	148	41	strength	strength	NOUN
cjfa-52248	148	42	of	of	ADP
cjfa-52248	148	43	the	the	DET
cjfa-52248	148	44	relationships	relationship	NOUN
cjfa-52248	148	45	among	among	ADP
cjfa-52248	148	46	the	the	DET
cjfa-52248	148	47	variables	variable	NOUN
cjfa-52248	148	48	.	.	PUNCT
cjfa-52248	149	1	additionally	additionally	ADV
cjfa-52248	149	2	,	,	PUNCT
cjfa-52248	149	3	the	the	DET
cjfa-52248	149	4	r2	r2	PROPN
cjfa-52248	149	5	was	be	AUX
cjfa-52248	149	6	employed	employ	VERB
cjfa-52248	149	7	to	to	PART
cjfa-52248	149	8	assess	assess	VERB
cjfa-52248	149	9	the	the	DET
cjfa-52248	149	10	cumulative	cumulative	ADJ
cjfa-52248	149	11	impact	impact	NOUN
cjfa-52248	149	12	of	of	ADP
cjfa-52248	149	13	independent	independent	ADJ
cjfa-52248	149	14	variables	variable	NOUN
cjfa-52248	149	15	on	on	ADP
cjfa-52248	149	16	the	the	DET
cjfa-52248	149	17	sustainability	sustainability	NOUN
cjfa-52248	149	18	committee	committee	NOUN
cjfa-52248	149	19	,	,	PUNCT
cjfa-52248	149	20	audit	audit	NOUN
cjfa-52248	149	21	firm	firm	ADJ
cjfa-52248	149	22	type	type	NOUN
cjfa-52248	149	23	…	…	PUNCT
cjfa-52248	149	24	7575	7575	NUM
cjfa-52248	149	25	dependent	dependent	ADJ
cjfa-52248	149	26	variables	variable	NOUN
cjfa-52248	149	27	,	,	PUNCT
cjfa-52248	149	28	while	while	SCONJ
cjfa-52248	149	29	the	the	DET
cjfa-52248	149	30	waldchi2	waldchi2	NOUN
cjfa-52248	149	31	and	and	CCONJ
cjfa-52248	149	32	its	its	PRON
cjfa-52248	149	33	corresponding	corresponding	ADJ
cjfa-52248	149	34	significance	significance	NOUN
cjfa-52248	149	35	values	value	NOUN
cjfa-52248	149	36	were	be	AUX
cjfa-52248	149	37	utilized	utilize	VERB
cjfa-52248	149	38	to	to	PART
cjfa-52248	149	39	evaluate	evaluate	VERB
cjfa-52248	149	40	the	the	DET
cjfa-52248	149	41	suitability	suitability	NOUN
cjfa-52248	149	42	and	and	CCONJ
cjfa-52248	149	43	predictability	predictability	NOUN
cjfa-52248	149	44	of	of	ADP
cjfa-52248	149	45	the	the	DET
cjfa-52248	149	46	independent	independent	ADJ
cjfa-52248	149	47	variables	variable	NOUN
cjfa-52248	149	48	in	in	ADP
cjfa-52248	149	49	the	the	DET
cjfa-52248	149	50	study	study	NOUN
cjfa-52248	149	51	models	model	NOUN
cjfa-52248	149	52	.	.	PUNCT
cjfa-52248	150	1	with	with	ADP
cjfa-52248	150	2	an	an	DET
cjfa-52248	150	3	r2	r2	NOUN
cjfa-52248	150	4	value	value	NOUN
cjfa-52248	150	5	of	of	ADP
cjfa-52248	150	6	0.6464	0.6464	NUM
cjfa-52248	150	7	,	,	PUNCT
cjfa-52248	150	8	it	it	PRON
cjfa-52248	150	9	is	be	AUX
cjfa-52248	150	10	indicated	indicate	VERB
cjfa-52248	150	11	that	that	SCONJ
cjfa-52248	150	12	the	the	DET
cjfa-52248	150	13	collective	collective	ADJ
cjfa-52248	150	14	influence	influence	NOUN
cjfa-52248	150	15	of	of	ADP
cjfa-52248	150	16	the	the	DET
cjfa-52248	150	17	sustainability	sustainability	NOUN
cjfa-52248	150	18	committee	committee	NOUN
cjfa-52248	150	19	’s	’s	PART
cjfa-52248	150	20	presence	presence	NOUN
cjfa-52248	150	21	,	,	PUNCT
cjfa-52248	150	22	audit	audit	NOUN
cjfa-52248	150	23	type	type	NOUN
cjfa-52248	150	24	,	,	PUNCT
cjfa-52248	150	25	and	and	CCONJ
cjfa-52248	150	26	firm	firm	ADJ
cjfa-52248	150	27	age	age	NOUN
cjfa-52248	150	28	accounts	account	VERB
cjfa-52248	150	29	for	for	ADP
cjfa-52248	150	30	64.6	64.6	NUM
cjfa-52248	150	31	%	%	NOUN
cjfa-52248	150	32	of	of	ADP
cjfa-52248	150	33	the	the	DET
cjfa-52248	150	34	variability	variability	NOUN
cjfa-52248	150	35	in	in	ADP
cjfa-52248	150	36	sustainability	sustainability	NOUN
cjfa-52248	150	37	reporting	reporting	NOUN
cjfa-52248	150	38	practice	practice	NOUN
cjfa-52248	150	39	.	.	PUNCT
cjfa-52248	151	1	discussion	discussion	NOUN
cjfa-52248	151	2	of	of	ADP
cjfa-52248	151	3	findingsdiscussion	findingsdiscussion	NOUN
cjfa-52248	151	4	of	of	ADP
cjfa-52248	151	5	findings	finding	NOUN
cjfa-52248	151	6	the	the	DET
cjfa-52248	151	7	overall	overall	ADJ
cjfa-52248	151	8	objective	objective	NOUN
cjfa-52248	151	9	of	of	ADP
cjfa-52248	151	10	this	this	DET
cjfa-52248	151	11	study	study	NOUN
cjfa-52248	151	12	is	be	AUX
cjfa-52248	151	13	to	to	PART
cjfa-52248	151	14	examine	examine	VERB
cjfa-52248	151	15	the	the	DET
cjfa-52248	151	16	impact	impact	NOUN
cjfa-52248	151	17	of	of	ADP
cjfa-52248	151	18	sustainability	sustainability	NOUN
cjfa-52248	151	19	committee	committee	NOUN
cjfa-52248	151	20	and	and	CCONJ
cjfa-52248	151	21	audit	audit	NOUN
cjfa-52248	151	22	firm	firm	ADJ
cjfa-52248	151	23	type	type	NOUN
cjfa-52248	151	24	on	on	ADP
cjfa-52248	151	25	sustainability	sustainability	NOUN
cjfa-52248	151	26	reporting	reporting	NOUN
cjfa-52248	151	27	practices	practice	NOUN
cjfa-52248	151	28	among	among	ADP
cjfa-52248	151	29	listed	list	VERB
cjfa-52248	151	30	non	non	ADJ
cjfa-52248	151	31	-	-	ADJ
cjfa-52248	151	32	financial	financial	ADJ
cjfa-52248	151	33	firms	firm	NOUN
cjfa-52248	151	34	in	in	ADP
cjfa-52248	151	35	nigeria	nigeria	PROPN
cjfa-52248	151	36	.	.	PUNCT
cjfa-52248	152	1	sustainability	sustainability	NOUN
cjfa-52248	152	2	committee	committee	NOUN
cjfa-52248	152	3	and	and	CCONJ
cjfa-52248	152	4	sustainability	sustainability	NOUN
cjfa-52248	152	5	reporting	report	VERB
cjfa-52248	152	6	practicessustainability	practicessustainability	NOUN
cjfa-52248	152	7	committee	committee	NOUN
cjfa-52248	152	8	and	and	CCONJ
cjfa-52248	152	9	sustainability	sustainability	NOUN
cjfa-52248	152	10	reporting	reporting	NOUN
cjfa-52248	152	11	practices	practice	VERB
cjfa-52248	152	12	the	the	DET
cjfa-52248	152	13	presence	presence	NOUN
cjfa-52248	152	14	of	of	ADP
cjfa-52248	152	15	a	a	DET
cjfa-52248	152	16	sustainability	sustainability	NOUN
cjfa-52248	152	17	committee	committee	NOUN
cjfa-52248	152	18	is	be	AUX
cjfa-52248	152	19	found	find	VERB
cjfa-52248	152	20	to	to	PART
cjfa-52248	152	21	have	have	VERB
cjfa-52248	152	22	a	a	DET
cjfa-52248	152	23	statistically	statistically	ADV
cjfa-52248	152	24	significant	significant	ADJ
cjfa-52248	152	25	and	and	CCONJ
cjfa-52248	152	26	positive	positive	ADJ
cjfa-52248	152	27	impact	impact	NOUN
cjfa-52248	152	28	on	on	ADP
cjfa-52248	152	29	the	the	DET
cjfa-52248	152	30	sustainability	sustainability	NOUN
cjfa-52248	152	31	reporting	reporting	NOUN
cjfa-52248	152	32	practices	practice	NOUN
cjfa-52248	152	33	of	of	ADP
cjfa-52248	152	34	listed	list	VERB
cjfa-52248	152	35	non	non	ADJ
cjfa-52248	152	36	-	-	ADJ
cjfa-52248	152	37	financial	financial	ADJ
cjfa-52248	152	38	firms	firm	NOUN
cjfa-52248	152	39	in	in	ADP
cjfa-52248	152	40	nigeria	nigeria	PROPN
cjfa-52248	152	41	.	.	PUNCT
cjfa-52248	153	1	examining	examine	VERB
cjfa-52248	153	2	the	the	DET
cjfa-52248	153	3	coefficient	coefficient	NOUN
cjfa-52248	153	4	for	for	ADP
cjfa-52248	153	5	the	the	DET
cjfa-52248	153	6	presence	presence	NOUN
cjfa-52248	153	7	of	of	ADP
cjfa-52248	153	8	a	a	DET
cjfa-52248	153	9	sustainability	sustainability	NOUN
cjfa-52248	153	10	committee	committee	NOUN
cjfa-52248	153	11	in	in	ADP
cjfa-52248	153	12	table	table	NOUN
cjfa-52248	153	13	8	8	NUM
cjfa-52248	153	14	.	.	PUNCT
cjfa-52248	153	15	reveals	reveal	VERB
cjfa-52248	153	16	a	a	DET
cjfa-52248	153	17	significant	significant	ADJ
cjfa-52248	153	18	influence	influence	NOUN
cjfa-52248	153	19	,	,	PUNCT
cjfa-52248	153	20	supported	support	VERB
cjfa-52248	153	21	by	by	ADP
cjfa-52248	153	22	a	a	DET
cjfa-52248	153	23	coefficient	coefficient	NOUN
cjfa-52248	153	24	of	of	ADP
cjfa-52248	153	25	0.260	0.260	NUM
cjfa-52248	153	26	and	and	CCONJ
cjfa-52248	153	27	a	a	DET
cjfa-52248	153	28	p	p	NOUN
cjfa-52248	153	29	-	-	PUNCT
cjfa-52248	153	30	value	value	NOUN
cjfa-52248	153	31	of	of	ADP
cjfa-52248	153	32	0.000	0.000	NUM
cjfa-52248	153	33	,	,	PUNCT
cjfa-52248	153	34	signifying	signify	VERB
cjfa-52248	153	35	significance	significance	NOUN
cjfa-52248	153	36	at	at	ADP
cjfa-52248	153	37	the	the	DET
cjfa-52248	153	38	1	1	NUM
cjfa-52248	153	39	%	%	NOUN
cjfa-52248	153	40	level	level	NOUN
cjfa-52248	153	41	.	.	PUNCT
cjfa-52248	154	1	consequently	consequently	ADV
cjfa-52248	154	2	,	,	PUNCT
cjfa-52248	154	3	in	in	ADP
cjfa-52248	154	4	light	light	NOUN
cjfa-52248	154	5	of	of	ADP
cjfa-52248	154	6	this	this	DET
cjfa-52248	154	7	evidence	evidence	NOUN
cjfa-52248	154	8	,	,	PUNCT
cjfa-52248	154	9	the	the	DET
cjfa-52248	154	10	study	study	NOUN
cjfa-52248	154	11	rejects	reject	VERB
cjfa-52248	154	12	the	the	DET
cjfa-52248	154	13	null	null	ADJ
cjfa-52248	154	14	hypothesis	hypothesis	NOUN
cjfa-52248	154	15	asserting	assert	VERB
cjfa-52248	154	16	that	that	SCONJ
cjfa-52248	154	17	the	the	DET
cjfa-52248	154	18	presence	presence	NOUN
cjfa-52248	154	19	of	of	ADP
cjfa-52248	154	20	a	a	DET
cjfa-52248	154	21	sustainability	sustainability	NOUN
cjfa-52248	154	22	committee	committee	NOUN
cjfa-52248	154	23	has	have	VERB
cjfa-52248	154	24	no	no	DET
cjfa-52248	154	25	significant	significant	ADJ
cjfa-52248	154	26	influence	influence	NOUN
cjfa-52248	154	27	on	on	ADP
cjfa-52248	154	28	the	the	DET
cjfa-52248	154	29	sustainability	sustainability	NOUN
cjfa-52248	154	30	reporting	reporting	NOUN
cjfa-52248	154	31	practices	practice	NOUN
cjfa-52248	154	32	of	of	ADP
cjfa-52248	154	33	listed	list	VERB
cjfa-52248	154	34	non	non	ADJ
cjfa-52248	154	35	-	-	ADJ
cjfa-52248	154	36	financial	financial	ADJ
cjfa-52248	154	37	firms	firm	NOUN
cjfa-52248	154	38	in	in	ADP
cjfa-52248	154	39	nigeria	nigeria	PROPN
cjfa-52248	154	40	.	.	PUNCT
cjfa-52248	155	1	from	from	ADP
cjfa-52248	155	2	the	the	DET
cjfa-52248	155	3	finding	finding	NOUN
cjfa-52248	155	4	in	in	ADP
cjfa-52248	155	5	table	table	NOUN
cjfa-52248	155	6	7	7	NUM
cjfa-52248	155	7	.	.	NUM
cjfa-52248	155	8	,	,	PUNCT
cjfa-52248	155	9	the	the	DET
cjfa-52248	155	10	presence	presence	NOUN
cjfa-52248	155	11	of	of	ADP
cjfa-52248	155	12	a	a	DET
cjfa-52248	155	13	sustainability	sustainability	NOUN
cjfa-52248	155	14	committee	committee	NOUN
cjfa-52248	155	15	turned	turn	VERB
cjfa-52248	155	16	out	out	ADP
cjfa-52248	155	17	to	to	PART
cjfa-52248	155	18	have	have	VERB
cjfa-52248	155	19	a	a	DET
cjfa-52248	155	20	positive	positive	ADJ
cjfa-52248	155	21	and	and	CCONJ
cjfa-52248	155	22	significant	significant	ADJ
cjfa-52248	155	23	relationship	relationship	NOUN
cjfa-52248	155	24	with	with	ADP
cjfa-52248	155	25	sustainability	sustainability	NOUN
cjfa-52248	155	26	reporting	reporting	NOUN
cjfa-52248	155	27	practices	practice	NOUN
cjfa-52248	155	28	.	.	PUNCT
cjfa-52248	156	1	this	this	PRON
cjfa-52248	156	2	means	mean	VERB
cjfa-52248	156	3	that	that	SCONJ
cjfa-52248	156	4	the	the	DET
cjfa-52248	156	5	presence	presence	NOUN
cjfa-52248	156	6	of	of	ADP
cjfa-52248	156	7	a	a	DET
cjfa-52248	156	8	sustainability	sustainability	NOUN
cjfa-52248	156	9	committee	committee	NOUN
cjfa-52248	156	10	will	will	AUX
cjfa-52248	156	11	result	result	VERB
cjfa-52248	156	12	in	in	ADP
cjfa-52248	156	13	to	to	PART
cjfa-52248	156	14	increase	increase	VERB
cjfa-52248	156	15	in	in	ADP
cjfa-52248	156	16	sustainability	sustainability	NOUN
cjfa-52248	156	17	reporting	reporting	NOUN
cjfa-52248	156	18	practices	practice	NOUN
cjfa-52248	156	19	.	.	PUNCT
cjfa-52248	157	1	this	this	PRON
cjfa-52248	157	2	is	be	AUX
cjfa-52248	157	3	because	because	SCONJ
cjfa-52248	157	4	the	the	DET
cjfa-52248	157	5	sustainability	sustainability	NOUN
cjfa-52248	157	6	committee	committee	NOUN
cjfa-52248	157	7	tends	tend	VERB
cjfa-52248	157	8	to	to	PART
cjfa-52248	157	9	focus	focus	VERB
cjfa-52248	157	10	on	on	ADP
cjfa-52248	157	11	reviewing	review	VERB
cjfa-52248	157	12	sustainability	sustainability	NOUN
cjfa-52248	157	13	reporting	reporting	NOUN
cjfa-52248	157	14	issues	issue	NOUN
cjfa-52248	157	15	,	,	PUNCT
cjfa-52248	157	16	identifying	identify	VERB
cjfa-52248	157	17	risks	risk	NOUN
cjfa-52248	157	18	and	and	CCONJ
cjfa-52248	157	19	monitoring	monitor	VERB
cjfa-52248	157	20	risk	risk	NOUN
cjfa-52248	157	21	management	management	NOUN
cjfa-52248	157	22	,	,	PUNCT
cjfa-52248	157	23	establishing	establish	VERB
cjfa-52248	157	24	policies	policy	NOUN
cjfa-52248	157	25	and	and	CCONJ
cjfa-52248	157	26	standards	standard	NOUN
cjfa-52248	157	27	,	,	PUNCT
cjfa-52248	157	28	and	and	CCONJ
cjfa-52248	157	29	monitoring	monitor	VERB
cjfa-52248	157	30	compliance	compliance	NOUN
cjfa-52248	157	31	with	with	ADP
cjfa-52248	157	32	and	and	CCONJ
cjfa-52248	157	33	performance	performance	NOUN
cjfa-52248	157	34	against	against	ADP
cjfa-52248	157	35	the	the	DET
cjfa-52248	157	36	companies	company	NOUN
cjfa-52248	157	37	’	’	PART
cjfa-52248	157	38	sustainability	sustainability	NOUN
cjfa-52248	157	39	reporting	reporting	NOUN
cjfa-52248	157	40	policies	policy	NOUN
cjfa-52248	157	41	.	.	PUNCT
cjfa-52248	158	1	the	the	DET
cjfa-52248	158	2	results	result	NOUN
cjfa-52248	158	3	are	be	AUX
cjfa-52248	158	4	therefore	therefore	ADV
cjfa-52248	158	5	aligned	align	VERB
cjfa-52248	158	6	with	with	ADP
cjfa-52248	158	7	the	the	DET
cjfa-52248	158	8	stakeholder	stakeholder	NOUN
cjfa-52248	158	9	theory	theory	NOUN
cjfa-52248	158	10	view	view	NOUN
cjfa-52248	158	11	point	point	NOUN
cjfa-52248	158	12	that	that	PRON
cjfa-52248	158	13	includes	include	VERB
cjfa-52248	158	14	a	a	DET
cjfa-52248	158	15	sustainability	sustainability	NOUN
cjfa-52248	158	16	committee	committee	NOUN
cjfa-52248	158	17	on	on	ADP
cjfa-52248	158	18	the	the	DET
cjfa-52248	158	19	board	board	NOUN
cjfa-52248	158	20	serves	serve	VERB
cjfa-52248	158	21	as	as	ADP
cjfa-52248	158	22	an	an	DET
cjfa-52248	158	23	efficient	efficient	ADJ
cjfa-52248	158	24	oversight	oversight	NOUN
cjfa-52248	158	25	device	device	NOUN
cjfa-52248	158	26	and	and	CCONJ
cjfa-52248	158	27	a	a	DET
cjfa-52248	158	28	sound	sound	ADJ
cjfa-52248	158	29	way	way	NOUN
cjfa-52248	158	30	of	of	ADP
cjfa-52248	158	31	addressing	address	VERB
cjfa-52248	158	32	the	the	DET
cjfa-52248	158	33	needs	need	NOUN
cjfa-52248	158	34	of	of	ADP
cjfa-52248	158	35	larger	large	ADJ
cjfa-52248	158	36	stakeholders	stakeholder	NOUN
cjfa-52248	158	37	.	.	PUNCT
cjfa-52248	159	1	this	this	DET
cjfa-52248	159	2	result	result	NOUN
cjfa-52248	159	3	is	be	AUX
cjfa-52248	159	4	supported	support	VERB
cjfa-52248	159	5	by	by	ADP
cjfa-52248	159	6	the	the	DET
cjfa-52248	159	7	study	study	NOUN
cjfa-52248	159	8	’s	’s	PART
cjfa-52248	159	9	a	a	PRON
cjfa-52248	159	10	-	-	PUNCT
cjfa-52248	159	11	prior	prior	ADJ
cjfa-52248	159	12	expectation	expectation	NOUN
cjfa-52248	159	13	,	,	PUNCT
cjfa-52248	159	14	however	however	ADV
cjfa-52248	159	15	,	,	PUNCT
cjfa-52248	159	16	and	and	CCONJ
cjfa-52248	159	17	is	be	AUX
cjfa-52248	159	18	in	in	ADP
cjfa-52248	159	19	tandem	tandem	NOUN
cjfa-52248	159	20	with	with	ADP
cjfa-52248	159	21	the	the	DET
cjfa-52248	159	22	study	study	NOUN
cjfa-52248	159	23	of	of	ADP
cjfa-52248	159	24	danvila	danvila	PROPN
cjfa-52248	159	25	del	del	PROPN
cjfa-52248	159	26	valle	valle	NOUN
cjfa-52248	159	27	,	,	PUNCT
cjfa-52248	159	28	díez	díez	PROPN
cjfa-52248	159	29	esteban	esteban	NOUN
cjfa-52248	159	30	and	and	CCONJ
cjfa-52248	159	31	lópez	lópez	PROPN
cjfa-52248	159	32	de	de	ADP
cjfa-52248	159	33	foronda	foronda	NOUN
cjfa-52248	159	34	pérez	pérez	NOUN
cjfa-52248	159	35	(	(	PUNCT
cjfa-52248	159	36	2019)who	2019)who	PROPN
cjfa-52248	159	37	muhammed	muhamme	VERB
cjfa-52248	159	38	kamaldeen	kamaldeen	PROPN
cjfa-52248	159	39	usman7676	usman7676	PROPN
cjfa-52248	159	40	found	find	VERB
cjfa-52248	159	41	significant	significant	ADJ
cjfa-52248	159	42	positive	positive	ADJ
cjfa-52248	159	43	results	result	NOUN
cjfa-52248	159	44	between	between	ADP
cjfa-52248	159	45	sustainability	sustainability	NOUN
cjfa-52248	159	46	committee	committee	NOUN
cjfa-52248	159	47	and	and	CCONJ
cjfa-52248	159	48	corporate	corporate	ADJ
cjfa-52248	159	49	social	social	ADJ
cjfa-52248	159	50	responsibility	responsibility	NOUN
cjfa-52248	159	51	but	but	CCONJ
cjfa-52248	159	52	the	the	DET
cjfa-52248	159	53	researcher	researcher	NOUN
cjfa-52248	159	54	found	find	VERB
cjfa-52248	159	55	no	no	DET
cjfa-52248	159	56	study	study	NOUN
cjfa-52248	159	57	which	which	PRON
cjfa-52248	159	58	contradicts	contradict	VERB
cjfa-52248	159	59	the	the	DET
cjfa-52248	159	60	findings	finding	NOUN
cjfa-52248	159	61	of	of	ADP
cjfa-52248	159	62	this	this	DET
cjfa-52248	159	63	result	result	NOUN
cjfa-52248	159	64	.	.	PUNCT
cjfa-52248	160	1	audit	audit	NOUN
cjfa-52248	160	2	firm	firm	ADJ
cjfa-52248	160	3	type	type	NOUN
cjfa-52248	160	4	and	and	CCONJ
cjfa-52248	160	5	sustainability	sustainability	NOUN
cjfa-52248	160	6	reporting	reporting	NOUN
cjfa-52248	160	7	practicesaudit	practicesaudit	NOUN
cjfa-52248	160	8	firm	firm	ADJ
cjfa-52248	160	9	type	type	NOUN
cjfa-52248	160	10	and	and	CCONJ
cjfa-52248	160	11	sustainability	sustainability	NOUN
cjfa-52248	160	12	reporting	reporting	NOUN
cjfa-52248	160	13	practices	practice	NOUN
cjfa-52248	160	14	there	there	PRON
cjfa-52248	160	15	is	be	VERB
cjfa-52248	160	16	a	a	DET
cjfa-52248	160	17	significant	significant	ADJ
cjfa-52248	160	18	positive	positive	ADJ
cjfa-52248	160	19	effect	effect	NOUN
cjfa-52248	160	20	between	between	ADP
cjfa-52248	160	21	audit	audit	NOUN
cjfa-52248	160	22	firm	firm	ADJ
cjfa-52248	160	23	type	type	NOUN
cjfa-52248	160	24	and	and	CCONJ
cjfa-52248	160	25	the	the	DET
cjfa-52248	160	26	sustainability	sustainability	NOUN
cjfa-52248	160	27	reporting	reporting	NOUN
cjfa-52248	160	28	practices	practice	NOUN
cjfa-52248	160	29	of	of	ADP
cjfa-52248	160	30	listed	list	VERB
cjfa-52248	160	31	non	non	ADJ
cjfa-52248	160	32	-	-	ADJ
cjfa-52248	160	33	financial	financial	ADJ
cjfa-52248	160	34	firms	firm	NOUN
cjfa-52248	160	35	in	in	ADP
cjfa-52248	160	36	nigeria	nigeria	PROPN
cjfa-52248	160	37	.	.	PUNCT
cjfa-52248	161	1	the	the	DET
cjfa-52248	161	2	results	result	NOUN
cjfa-52248	161	3	from	from	ADP
cjfa-52248	161	4	table	table	NOUN
cjfa-52248	161	5	5	5	NUM
cjfa-52248	161	6	.	.	PUNCT
cjfa-52248	161	7	reveal	reveal	VERB
cjfa-52248	161	8	that	that	SCONJ
cjfa-52248	161	9	the	the	DET
cjfa-52248	161	10	audit	audit	NOUN
cjfa-52248	161	11	firm	firm	NOUN
cjfa-52248	161	12	type	type	NOUN
cjfa-52248	161	13	,	,	PUNCT
cjfa-52248	161	14	represented	represent	VERB
cjfa-52248	161	15	by	by	ADP
cjfa-52248	161	16	a	a	DET
cjfa-52248	161	17	dichotomy	dichotomy	NOUN
cjfa-52248	161	18	of	of	ADP
cjfa-52248	161	19	one	one	NUM
cjfa-52248	161	20	and	and	CCONJ
cjfa-52248	161	21	zero	zero	NUM
cjfa-52248	161	22	,	,	PUNCT
cjfa-52248	161	23	exerts	exert	VERB
cjfa-52248	161	24	a	a	DET
cjfa-52248	161	25	positive	positive	ADJ
cjfa-52248	161	26	and	and	CCONJ
cjfa-52248	161	27	statistically	statistically	ADV
cjfa-52248	161	28	significant	significant	ADJ
cjfa-52248	161	29	influence	influence	NOUN
cjfa-52248	161	30	on	on	ADP
cjfa-52248	161	31	the	the	DET
cjfa-52248	161	32	sustainability	sustainability	NOUN
cjfa-52248	161	33	reporting	reporting	NOUN
cjfa-52248	161	34	practices	practice	NOUN
cjfa-52248	161	35	of	of	ADP
cjfa-52248	161	36	these	these	DET
cjfa-52248	161	37	firms	firm	NOUN
cjfa-52248	161	38	.	.	PUNCT
cjfa-52248	162	1	this	this	PRON
cjfa-52248	162	2	is	be	AUX
cjfa-52248	162	3	evident	evident	ADJ
cjfa-52248	162	4	in	in	ADP
cjfa-52248	162	5	the	the	DET
cjfa-52248	162	6	coefficient	coefficient	NOUN
cjfa-52248	162	7	of	of	ADP
cjfa-52248	162	8	0.092	0.092	NUM
cjfa-52248	162	9	,	,	PUNCT
cjfa-52248	162	10	accompanied	accompany	VERB
cjfa-52248	162	11	by	by	ADP
cjfa-52248	162	12	a	a	DET
cjfa-52248	162	13	p	p	NOUN
cjfa-52248	162	14	-	-	PUNCT
cjfa-52248	162	15	value	value	NOUN
cjfa-52248	162	16	of	of	ADP
cjfa-52248	162	17	0.000	0.000	NUM
cjfa-52248	162	18	,	,	PUNCT
cjfa-52248	162	19	which	which	PRON
cjfa-52248	162	20	falls	fall	VERB
cjfa-52248	162	21	below	below	ADP
cjfa-52248	162	22	the	the	DET
cjfa-52248	162	23	5	5	NUM
cjfa-52248	162	24	%	%	NOUN
cjfa-52248	162	25	critical	critical	ADJ
cjfa-52248	162	26	level	level	NOUN
cjfa-52248	162	27	.	.	PUNCT
cjfa-52248	163	1	this	this	PRON
cjfa-52248	163	2	indicates	indicate	VERB
cjfa-52248	163	3	that	that	SCONJ
cjfa-52248	163	4	the	the	DET
cjfa-52248	163	5	position	position	NOUN
cjfa-52248	163	6	of	of	ADP
cjfa-52248	163	7	audit	audit	NOUN
cjfa-52248	163	8	firm	firm	ADJ
cjfa-52248	163	9	type	type	NOUN
cjfa-52248	163	10	positively	positively	ADV
cjfa-52248	163	11	and	and	CCONJ
cjfa-52248	163	12	significantly	significantly	ADV
cjfa-52248	163	13	impacts	impact	VERB
cjfa-52248	163	14	sustainability	sustainability	NOUN
cjfa-52248	163	15	reporting	reporting	NOUN
cjfa-52248	163	16	practices	practice	NOUN
cjfa-52248	163	17	.	.	PUNCT
cjfa-52248	164	1	in	in	ADP
cjfa-52248	164	2	light	light	NOUN
cjfa-52248	164	3	of	of	ADP
cjfa-52248	164	4	this	this	DET
cjfa-52248	164	5	outcome	outcome	NOUN
cjfa-52248	164	6	,	,	PUNCT
cjfa-52248	164	7	the	the	DET
cjfa-52248	164	8	study	study	NOUN
cjfa-52248	164	9	rejects	reject	VERB
cjfa-52248	164	10	the	the	DET
cjfa-52248	164	11	null	null	ADJ
cjfa-52248	164	12	hypothesis	hypothesis	NOUN
cjfa-52248	164	13	asserting	assert	VERB
cjfa-52248	164	14	that	that	SCONJ
cjfa-52248	164	15	there	there	PRON
cjfa-52248	164	16	is	be	VERB
cjfa-52248	164	17	no	no	DET
cjfa-52248	164	18	significant	significant	ADJ
cjfa-52248	164	19	effect	effect	NOUN
cjfa-52248	164	20	between	between	ADP
cjfa-52248	164	21	audit	audit	NOUN
cjfa-52248	164	22	firm	firm	ADJ
cjfa-52248	164	23	type	type	NOUN
cjfa-52248	164	24	and	and	CCONJ
cjfa-52248	164	25	the	the	DET
cjfa-52248	164	26	sustainability	sustainability	NOUN
cjfa-52248	164	27	reporting	reporting	NOUN
cjfa-52248	164	28	practices	practice	NOUN
cjfa-52248	164	29	of	of	ADP
cjfa-52248	164	30	listed	list	VERB
cjfa-52248	164	31	non	non	ADJ
cjfa-52248	164	32	-	-	ADJ
cjfa-52248	164	33	financial	financial	ADJ
cjfa-52248	164	34	firms	firm	NOUN
cjfa-52248	164	35	in	in	ADP
cjfa-52248	164	36	nigeria	nigeria	PROPN
cjfa-52248	164	37	.	.	PUNCT
cjfa-52248	165	1	the	the	DET
cjfa-52248	165	2	audit	audit	NOUN
cjfa-52248	165	3	firm	firm	NOUN
cjfa-52248	165	4	type	type	NOUN
cjfa-52248	165	5	,	,	PUNCT
cjfa-52248	165	6	indicated	indicate	VERB
cjfa-52248	165	7	by	by	ADP
cjfa-52248	165	8	a	a	DET
cjfa-52248	165	9	dichotomy	dichotomy	NOUN
cjfa-52248	165	10	of	of	ADP
cjfa-52248	165	11	1	1	NUM
cjfa-52248	165	12	and	and	CCONJ
cjfa-52248	165	13	0	0	NUM
cjfa-52248	165	14	,	,	PUNCT
cjfa-52248	165	15	exhibits	exhibit	VERB
cjfa-52248	165	16	a	a	DET
cjfa-52248	165	17	positive	positive	ADJ
cjfa-52248	165	18	and	and	CCONJ
cjfa-52248	165	19	significant	significant	ADJ
cjfa-52248	165	20	correlation	correlation	NOUN
cjfa-52248	165	21	with	with	ADP
cjfa-52248	165	22	sustainability	sustainability	NOUN
cjfa-52248	165	23	reporting	reporting	NOUN
cjfa-52248	165	24	practices	practice	NOUN
cjfa-52248	165	25	.	.	PUNCT
cjfa-52248	166	1	this	this	PRON
cjfa-52248	166	2	implies	imply	VERB
cjfa-52248	166	3	that	that	SCONJ
cjfa-52248	166	4	an	an	DET
cjfa-52248	166	5	increased	increase	VERB
cjfa-52248	166	6	reliance	reliance	NOUN
cjfa-52248	166	7	on	on	ADP
cjfa-52248	166	8	big	big	ADJ
cjfa-52248	166	9	four	four	NUM
cjfa-52248	166	10	audit	audit	NOUN
cjfa-52248	166	11	firms	firm	NOUN
cjfa-52248	166	12	positively	positively	ADV
cjfa-52248	166	13	impacts	impact	VERB
cjfa-52248	166	14	sustainability	sustainability	NOUN
cjfa-52248	166	15	reporting	reporting	NOUN
cjfa-52248	166	16	practices	practice	NOUN
cjfa-52248	166	17	.	.	PUNCT
cjfa-52248	167	1	the	the	DET
cjfa-52248	167	2	rationale	rationale	NOUN
cjfa-52248	167	3	behind	behind	ADP
cjfa-52248	167	4	this	this	PRON
cjfa-52248	167	5	is	be	AUX
cjfa-52248	167	6	that	that	SCONJ
cjfa-52248	167	7	auditing	auditing	NOUN
cjfa-52248	167	8	firms	firm	NOUN
cjfa-52248	167	9	encourage	encourage	VERB
cjfa-52248	167	10	their	their	PRON
cjfa-52248	167	11	clients	client	NOUN
cjfa-52248	167	12	to	to	PART
cjfa-52248	167	13	enhance	enhance	VERB
cjfa-52248	167	14	their	their	PRON
cjfa-52248	167	15	disclosure	disclosure	NOUN
cjfa-52248	167	16	levels	level	NOUN
cjfa-52248	167	17	,	,	PUNCT
cjfa-52248	167	18	signaling	signal	VERB
cjfa-52248	167	19	to	to	ADP
cjfa-52248	167	20	the	the	DET
cjfa-52248	167	21	market	market	NOUN
cjfa-52248	167	22	.	.	PUNCT
cjfa-52248	168	1	this	this	DET
cjfa-52248	168	2	signaling	signal	VERB
cjfa-52248	168	3	mechanism	mechanism	NOUN
cjfa-52248	168	4	remains	remain	VERB
cjfa-52248	168	5	consistent	consistent	ADJ
cjfa-52248	168	6	,	,	PUNCT
cjfa-52248	168	7	including	include	VERB
cjfa-52248	168	8	in	in	ADP
cjfa-52248	168	9	the	the	DET
cjfa-52248	168	10	context	context	NOUN
cjfa-52248	168	11	of	of	ADP
cjfa-52248	168	12	sustainability	sustainability	NOUN
cjfa-52248	168	13	disclosure	disclosure	NOUN
cjfa-52248	168	14	.	.	PUNCT
cjfa-52248	169	1	big	big	ADJ
cjfa-52248	169	2	four	four	NUM
cjfa-52248	169	3	firms	firm	NOUN
cjfa-52248	169	4	typically	typically	ADV
cjfa-52248	169	5	prompt	prompt	VERB
cjfa-52248	169	6	their	their	PRON
cjfa-52248	169	7	clients	client	NOUN
cjfa-52248	169	8	to	to	PART
cjfa-52248	169	9	elevate	elevate	VERB
cjfa-52248	169	10	voluntary	voluntary	ADJ
cjfa-52248	169	11	disclosure	disclosure	NOUN
cjfa-52248	169	12	levels	level	NOUN
cjfa-52248	169	13	to	to	PART
cjfa-52248	169	14	enhance	enhance	VERB
cjfa-52248	169	15	visibility	visibility	NOUN
cjfa-52248	169	16	.	.	PUNCT
cjfa-52248	170	1	notably	notably	ADV
cjfa-52248	170	2	,	,	PUNCT
cjfa-52248	170	3	this	this	DET
cjfa-52248	170	4	finding	finding	NOUN
cjfa-52248	170	5	aligns	align	VERB
cjfa-52248	170	6	with	with	ADP
cjfa-52248	170	7	the	the	DET
cjfa-52248	170	8	anticipated	anticipate	VERB
cjfa-52248	170	9	outcome	outcome	NOUN
cjfa-52248	170	10	.	.	PUNCT
cjfa-52248	171	1	the	the	DET
cjfa-52248	171	2	study	study	NOUN
cjfa-52248	171	3	’s	’s	PART
cjfa-52248	171	4	results	result	NOUN
cjfa-52248	171	5	are	be	AUX
cjfa-52248	171	6	in	in	ADP
cjfa-52248	171	7	line	line	NOUN
cjfa-52248	171	8	with	with	ADP
cjfa-52248	171	9	those	those	PRON
cjfa-52248	171	10	of	of	ADP
cjfa-52248	171	11	orazalin	orazalin	NOUN
cjfa-52248	171	12	and	and	CCONJ
cjfa-52248	171	13	mahmood	mahmood	PROPN
cjfa-52248	171	14	(	(	PUNCT
cjfa-52248	171	15	2019	2019	NUM
cjfa-52248	171	16	)	)	PUNCT
cjfa-52248	171	17	,	,	PUNCT
cjfa-52248	171	18	who	who	PRON
cjfa-52248	171	19	identified	identify	VERB
cjfa-52248	171	20	a	a	DET
cjfa-52248	171	21	substantial	substantial	ADJ
cjfa-52248	171	22	influence	influence	NOUN
cjfa-52248	171	23	of	of	ADP
cjfa-52248	171	24	auditor	auditor	NOUN
cjfa-52248	171	25	type	type	NOUN
cjfa-52248	171	26	on	on	ADP
cjfa-52248	171	27	the	the	DET
cjfa-52248	171	28	extent	extent	NOUN
cjfa-52248	171	29	,	,	PUNCT
cjfa-52248	171	30	nature	nature	NOUN
cjfa-52248	171	31	,	,	PUNCT
cjfa-52248	171	32	and	and	CCONJ
cjfa-52248	171	33	quality	quality	NOUN
cjfa-52248	171	34	of	of	ADP
cjfa-52248	171	35	sustainability	sustainability	NOUN
cjfa-52248	171	36	reporting	reporting	NOUN
cjfa-52248	171	37	.	.	PUNCT
cjfa-52248	172	1	however	however	ADV
cjfa-52248	172	2	,	,	PUNCT
cjfa-52248	172	3	it	it	PRON
cjfa-52248	172	4	contradicts	contradict	VERB
cjfa-52248	172	5	the	the	DET
cjfa-52248	172	6	findings	finding	NOUN
cjfa-52248	172	7	of	of	ADP
cjfa-52248	172	8	ofoegbu	ofoegbu	NOUN
cjfa-52248	172	9	et	et	PROPN
cjfa-52248	172	10	al	al	PROPN
cjfa-52248	172	11	.	.	PROPN
cjfa-52248	173	1	(	(	PUNCT
cjfa-52248	173	2	2018	2018	NUM
cjfa-52248	173	3	)	)	PUNCT
cjfa-52248	173	4	.	.	PUNCT
cjfa-52248	173	5	 	 	SPACE
cjfa-52248	174	1	conclusion	conclusion	NOUN
cjfa-52248	174	2	and	and	CCONJ
cjfa-52248	174	3	recommendation	recommendation	NOUN
cjfa-52248	174	4	 	 	SPACE
cjfa-52248	174	5	conclusion	conclusion	NOUN
cjfa-52248	174	6	and	and	CCONJ
cjfa-52248	174	7	recommendation	recommendation	VERB
cjfa-52248	174	8	the	the	DET
cjfa-52248	174	9	study	study	NOUN
cjfa-52248	174	10	evaluated	evaluate	VERB
cjfa-52248	174	11	the	the	DET
cjfa-52248	174	12	impact	impact	NOUN
cjfa-52248	174	13	of	of	ADP
cjfa-52248	174	14	presence	presence	NOUN
cjfa-52248	174	15	of	of	ADP
cjfa-52248	174	16	sustainability	sustainability	NOUN
cjfa-52248	174	17	committee	committee	NOUN
cjfa-52248	174	18	and	and	CCONJ
cjfa-52248	174	19	audit	audit	NOUN
cjfa-52248	174	20	firm	firm	ADJ
cjfa-52248	174	21	type	type	NOUN
cjfa-52248	174	22	on	on	ADP
cjfa-52248	174	23	sustainability	sustainability	NOUN
cjfa-52248	174	24	reporting	reporting	NOUN
cjfa-52248	174	25	practices	practice	NOUN
cjfa-52248	174	26	among	among	ADP
cjfa-52248	174	27	listed	list	VERB
cjfa-52248	174	28	non	non	ADJ
cjfa-52248	174	29	-	-	ADJ
cjfa-52248	174	30	financial	financial	ADJ
cjfa-52248	174	31	firms	firm	NOUN
cjfa-52248	174	32	in	in	ADP
cjfa-52248	174	33	nigeria	nigeria	PROPN
cjfa-52248	174	34	.	.	PUNCT
cjfa-52248	175	1	based	base	VERB
cjfa-52248	175	2	on	on	ADP
cjfa-52248	175	3	the	the	DET
cjfa-52248	175	4	findings	finding	NOUN
cjfa-52248	175	5	of	of	ADP
cjfa-52248	175	6	the	the	DET
cjfa-52248	175	7	study	study	NOUN
cjfa-52248	175	8	,	,	PUNCT
cjfa-52248	175	9	the	the	DET
cjfa-52248	175	10	study	study	NOUN
cjfa-52248	175	11	concluded	conclude	VERB
cjfa-52248	175	12	that	that	SCONJ
cjfa-52248	175	13	the	the	DET
cjfa-52248	175	14	presence	presence	NOUN
cjfa-52248	175	15	of	of	ADP
cjfa-52248	175	16	a	a	DET
cjfa-52248	175	17	sustainability	sustainability	NOUN
cjfa-52248	175	18	committee	committee	NOUN
cjfa-52248	175	19	has	have	VERB
cjfa-52248	175	20	a	a	DET
cjfa-52248	175	21	significant	significant	ADJ
cjfa-52248	175	22	and	and	CCONJ
cjfa-52248	175	23	positive	positive	ADJ
cjfa-52248	175	24	effect	effect	NOUN
cjfa-52248	175	25	sustainability	sustainability	NOUN
cjfa-52248	175	26	committee	committee	NOUN
cjfa-52248	175	27	,	,	PUNCT
cjfa-52248	175	28	audit	audit	NOUN
cjfa-52248	175	29	firm	firm	ADJ
cjfa-52248	175	30	type	type	NOUN
cjfa-52248	175	31	…	…	PUNCT
cjfa-52248	175	32	7777	7777	NUM
cjfa-52248	175	33	on	on	ADP
cjfa-52248	175	34	sustainability	sustainability	NOUN
cjfa-52248	175	35	reporting	reporting	NOUN
cjfa-52248	175	36	practices	practice	NOUN
cjfa-52248	175	37	.	.	PUNCT
cjfa-52248	176	1	hence	hence	ADV
cjfa-52248	176	2	,	,	PUNCT
cjfa-52248	176	3	the	the	DET
cjfa-52248	176	4	study	study	NOUN
cjfa-52248	176	5	concludes	conclude	VERB
cjfa-52248	176	6	that	that	SCONJ
cjfa-52248	176	7	the	the	DET
cjfa-52248	176	8	sustainability	sustainability	NOUN
cjfa-52248	176	9	committee	committee	NOUN
cjfa-52248	176	10	is	be	AUX
cjfa-52248	176	11	a	a	DET
cjfa-52248	176	12	significant	significant	ADJ
cjfa-52248	176	13	determinant	determinant	NOUN
cjfa-52248	176	14	of	of	ADP
cjfa-52248	176	15	sustainability	sustainability	NOUN
cjfa-52248	176	16	reporting	reporting	NOUN
cjfa-52248	176	17	practices	practice	NOUN
cjfa-52248	176	18	;	;	PUNCT
cjfa-52248	176	19	the	the	DET
cjfa-52248	176	20	audit	audit	NOUN
cjfa-52248	176	21	firm	firm	NOUN
cjfa-52248	176	22	type	type	NOUN
cjfa-52248	176	23	as	as	ADP
cjfa-52248	176	24	one	one	NUM
cjfa-52248	176	25	of	of	ADP
cjfa-52248	176	26	the	the	DET
cjfa-52248	176	27	factors	factor	NOUN
cjfa-52248	176	28	used	use	VERB
cjfa-52248	176	29	in	in	ADP
cjfa-52248	176	30	the	the	DET
cjfa-52248	176	31	study	study	NOUN
cjfa-52248	176	32	has	have	VERB
cjfa-52248	176	33	a	a	DET
cjfa-52248	176	34	positive	positive	ADJ
cjfa-52248	176	35	and	and	CCONJ
cjfa-52248	176	36	significant	significant	ADJ
cjfa-52248	176	37	effect	effect	NOUN
cjfa-52248	176	38	on	on	ADP
cjfa-52248	176	39	sustainability	sustainability	NOUN
cjfa-52248	176	40	reporting	reporting	NOUN
cjfa-52248	176	41	practices	practice	NOUN
cjfa-52248	176	42	.	.	PUNCT
cjfa-52248	177	1	thus	thus	ADV
cjfa-52248	177	2	,	,	PUNCT
cjfa-52248	177	3	the	the	DET
cjfa-52248	177	4	study	study	NOUN
cjfa-52248	177	5	concludes	conclude	VERB
cjfa-52248	177	6	that	that	SCONJ
cjfa-52248	177	7	audit	audit	NOUN
cjfa-52248	177	8	firm	firm	ADJ
cjfa-52248	177	9	type	type	NOUN
cjfa-52248	177	10	is	be	AUX
cjfa-52248	177	11	an	an	DET
cjfa-52248	177	12	important	important	ADJ
cjfa-52248	177	13	predictor	predictor	NOUN
cjfa-52248	177	14	of	of	ADP
cjfa-52248	177	15	sustainability	sustainability	NOUN
cjfa-52248	177	16	reporting	reporting	NOUN
cjfa-52248	177	17	practices	practice	NOUN
cjfa-52248	177	18	.	.	PUNCT
cjfa-52248	178	1	based	base	VERB
cjfa-52248	178	2	on	on	ADP
cjfa-52248	178	3	the	the	DET
cjfa-52248	178	4	findings	finding	NOUN
cjfa-52248	178	5	and	and	CCONJ
cjfa-52248	178	6	conclusion	conclusion	NOUN
cjfa-52248	178	7	of	of	ADP
cjfa-52248	178	8	this	this	DET
cjfa-52248	178	9	study	study	NOUN
cjfa-52248	178	10	,	,	PUNCT
cjfa-52248	178	11	the	the	DET
cjfa-52248	178	12	following	follow	VERB
cjfa-52248	178	13	recommendations	recommendation	NOUN
cjfa-52248	178	14	are	be	AUX
cjfa-52248	178	15	made	make	VERB
cjfa-52248	178	16	.	.	PUNCT
cjfa-52248	179	1	in	in	ADP
cjfa-52248	179	2	order	order	NOUN
cjfa-52248	179	3	to	to	PART
cjfa-52248	179	4	enhance	enhance	VERB
cjfa-52248	179	5	sustainability	sustainability	NOUN
cjfa-52248	179	6	reporting	reporting	NOUN
cjfa-52248	179	7	practices	practice	NOUN
cjfa-52248	179	8	among	among	ADP
cjfa-52248	179	9	listed	list	VERB
cjfa-52248	179	10	companies	company	NOUN
cjfa-52248	179	11	,	,	PUNCT
cjfa-52248	179	12	it	it	PRON
cjfa-52248	179	13	is	be	AUX
cjfa-52248	179	14	strongly	strongly	ADV
cjfa-52248	179	15	recommended	recommend	VERB
cjfa-52248	179	16	that	that	SCONJ
cjfa-52248	179	17	firms	firm	NOUN
cjfa-52248	179	18	establish	establish	VERB
cjfa-52248	179	19	dedicated	dedicated	ADJ
cjfa-52248	179	20	sustainability	sustainability	NOUN
cjfa-52248	179	21	committees	committee	NOUN
cjfa-52248	179	22	.	.	PUNCT
cjfa-52248	180	1	these	these	DET
cjfa-52248	180	2	committees	committee	NOUN
cjfa-52248	180	3	should	should	AUX
cjfa-52248	180	4	be	be	AUX
cjfa-52248	180	5	strategically	strategically	ADV
cjfa-52248	180	6	positioned	position	VERB
cjfa-52248	180	7	within	within	ADP
cjfa-52248	180	8	the	the	DET
cjfa-52248	180	9	organizational	organizational	ADJ
cjfa-52248	180	10	structure	structure	NOUN
cjfa-52248	180	11	to	to	PART
cjfa-52248	180	12	proactively	proactively	ADV
cjfa-52248	180	13	address	address	VERB
cjfa-52248	180	14	sustainability	sustainability	NOUN
cjfa-52248	180	15	issues	issue	NOUN
cjfa-52248	180	16	,	,	PUNCT
cjfa-52248	180	17	ensuring	ensure	VERB
cjfa-52248	180	18	a	a	DET
cjfa-52248	180	19	comprehensive	comprehensive	ADJ
cjfa-52248	180	20	and	and	CCONJ
cjfa-52248	180	21	systematic	systematic	ADJ
cjfa-52248	180	22	approach	approach	NOUN
cjfa-52248	180	23	to	to	ADP
cjfa-52248	180	24	sustainability	sustainability	NOUN
cjfa-52248	180	25	disclosure	disclosure	NOUN
cjfa-52248	180	26	.	.	PUNCT
cjfa-52248	181	1	by	by	ADP
cjfa-52248	181	2	doing	do	VERB
cjfa-52248	181	3	so	so	ADV
cjfa-52248	181	4	,	,	PUNCT
cjfa-52248	181	5	companies	company	NOUN
cjfa-52248	181	6	can	can	AUX
cjfa-52248	181	7	demonstrate	demonstrate	VERB
cjfa-52248	181	8	a	a	DET
cjfa-52248	181	9	commitment	commitment	NOUN
cjfa-52248	181	10	to	to	ADP
cjfa-52248	181	11	responsible	responsible	ADJ
cjfa-52248	181	12	business	business	NOUN
cjfa-52248	181	13	practices	practice	NOUN
cjfa-52248	181	14	,	,	PUNCT
cjfa-52248	181	15	fostering	foster	VERB
cjfa-52248	181	16	transparency	transparency	NOUN
cjfa-52248	181	17	and	and	CCONJ
cjfa-52248	181	18	accountability	accountability	NOUN
cjfa-52248	181	19	in	in	ADP
cjfa-52248	181	20	their	their	PRON
cjfa-52248	181	21	sustainability	sustainability	NOUN
cjfa-52248	181	22	reporting	reporting	NOUN
cjfa-52248	181	23	.	.	PUNCT
cjfa-52248	182	1	moreover	moreover	ADV
cjfa-52248	182	2	,	,	PUNCT
cjfa-52248	182	3	an	an	DET
cjfa-52248	182	4	increased	increase	VERB
cjfa-52248	182	5	reliance	reliance	NOUN
cjfa-52248	182	6	on	on	ADP
cjfa-52248	182	7	the	the	DET
cjfa-52248	182	8	services	service	NOUN
cjfa-52248	182	9	of	of	ADP
cjfa-52248	182	10	big	big	ADJ
cjfa-52248	182	11	four	four	NUM
cjfa-52248	182	12	audit	audit	NOUN
cjfa-52248	182	13	firms	firm	NOUN
cjfa-52248	182	14	is	be	AUX
cjfa-52248	182	15	advised	advise	VERB
cjfa-52248	182	16	as	as	ADP
cjfa-52248	182	17	a	a	DET
cjfa-52248	182	18	strategic	strategic	ADJ
cjfa-52248	182	19	move	move	NOUN
cjfa-52248	182	20	to	to	PART
cjfa-52248	182	21	positively	positively	ADV
cjfa-52248	182	22	influence	influence	VERB
cjfa-52248	182	23	sustainability	sustainability	NOUN
cjfa-52248	182	24	practices	practice	NOUN
cjfa-52248	182	25	.	.	PUNCT
cjfa-52248	183	1	the	the	DET
cjfa-52248	183	2	rationale	rationale	NOUN
cjfa-52248	183	3	behind	behind	ADP
cjfa-52248	183	4	this	this	DET
cjfa-52248	183	5	recommendation	recommendation	NOUN
cjfa-52248	183	6	lies	lie	VERB
cjfa-52248	183	7	in	in	ADP
cjfa-52248	183	8	the	the	DET
cjfa-52248	183	9	proven	prove	VERB
cjfa-52248	183	10	correlation	correlation	NOUN
cjfa-52248	183	11	between	between	ADP
cjfa-52248	183	12	audit	audit	NOUN
cjfa-52248	183	13	firm	firm	ADJ
cjfa-52248	183	14	type	type	NOUN
cjfa-52248	183	15	and	and	CCONJ
cjfa-52248	183	16	the	the	DET
cjfa-52248	183	17	quality	quality	NOUN
cjfa-52248	183	18	of	of	ADP
cjfa-52248	183	19	sustainability	sustainability	NOUN
cjfa-52248	183	20	reporting	reporting	NOUN
cjfa-52248	183	21	.	.	PUNCT
cjfa-52248	184	1	opting	opt	VERB
cjfa-52248	184	2	for	for	ADP
cjfa-52248	184	3	the	the	DET
cjfa-52248	184	4	services	service	NOUN
cjfa-52248	184	5	of	of	ADP
cjfa-52248	184	6	larger	large	ADJ
cjfa-52248	184	7	audit	audit	NOUN
cjfa-52248	184	8	firms	firm	NOUN
cjfa-52248	184	9	,	,	PUNCT
cjfa-52248	184	10	particularly	particularly	ADV
cjfa-52248	184	11	the	the	DET
cjfa-52248	184	12	big	big	ADJ
cjfa-52248	184	13	four	four	NUM
cjfa-52248	184	14	,	,	PUNCT
cjfa-52248	184	15	can	can	AUX
cjfa-52248	184	16	provide	provide	VERB
cjfa-52248	184	17	companies	company	NOUN
cjfa-52248	184	18	with	with	ADP
cjfa-52248	184	19	the	the	DET
cjfa-52248	184	20	advantage	advantage	NOUN
cjfa-52248	184	21	of	of	ADP
cjfa-52248	184	22	greater	great	ADJ
cjfa-52248	184	23	expertise	expertise	NOUN
cjfa-52248	184	24	and	and	CCONJ
cjfa-52248	184	25	resources	resource	NOUN
cjfa-52248	184	26	.	.	PUNCT
cjfa-52248	185	1	these	these	DET
cjfa-52248	185	2	firms	firm	NOUN
cjfa-52248	185	3	are	be	AUX
cjfa-52248	185	4	well	well	ADV
cjfa-52248	185	5	-	-	PUNCT
cjfa-52248	185	6	equipped	equip	VERB
cjfa-52248	185	7	to	to	PART
cjfa-52248	185	8	navigate	navigate	VERB
cjfa-52248	185	9	the	the	DET
cjfa-52248	185	10	complexities	complexity	NOUN
cjfa-52248	185	11	of	of	ADP
cjfa-52248	185	12	sustainability	sustainability	NOUN
cjfa-52248	185	13	metrics	metric	NOUN
cjfa-52248	185	14	and	and	CCONJ
cjfa-52248	185	15	ensure	ensure	VERB
cjfa-52248	185	16	compliance	compliance	NOUN
cjfa-52248	185	17	with	with	ADP
cjfa-52248	185	18	evolving	evolve	VERB
cjfa-52248	185	19	disclosure	disclosure	NOUN
cjfa-52248	185	20	regulations	regulation	NOUN
cjfa-52248	185	21	.	.	PUNCT
cjfa-52248	186	1	the	the	DET
cjfa-52248	186	2	recommendation	recommendation	NOUN
cjfa-52248	186	3	to	to	PART
cjfa-52248	186	4	choose	choose	VERB
cjfa-52248	186	5	international	international	ADJ
cjfa-52248	186	6	audit	audit	NOUN
cjfa-52248	186	7	firms	firm	NOUN
cjfa-52248	186	8	,	,	PUNCT
cjfa-52248	186	9	such	such	ADJ
cjfa-52248	186	10	as	as	ADP
cjfa-52248	186	11	the	the	DET
cjfa-52248	186	12	big	big	ADJ
cjfa-52248	186	13	four	four	NUM
cjfa-52248	186	14	,	,	PUNCT
cjfa-52248	186	15	is	be	AUX
cjfa-52248	186	16	underpinned	underpin	VERB
cjfa-52248	186	17	by	by	ADP
cjfa-52248	186	18	the	the	DET
cjfa-52248	186	19	notion	notion	NOUN
cjfa-52248	186	20	that	that	SCONJ
cjfa-52248	186	21	these	these	DET
cjfa-52248	186	22	firms	firm	NOUN
cjfa-52248	186	23	have	have	AUX
cjfa-52248	186	24	a	a	DET
cjfa-52248	186	25	heightened	heighten	VERB
cjfa-52248	186	26	motivation	motivation	NOUN
cjfa-52248	186	27	to	to	PART
cjfa-52248	186	28	uphold	uphold	VERB
cjfa-52248	186	29	their	their	PRON
cjfa-52248	186	30	reputation	reputation	NOUN
cjfa-52248	186	31	.	.	PUNCT
cjfa-52248	187	1	given	give	VERB
cjfa-52248	187	2	their	their	PRON
cjfa-52248	187	3	extensive	extensive	ADJ
cjfa-52248	187	4	client	client	NOUN
cjfa-52248	187	5	base	base	NOUN
cjfa-52248	187	6	and	and	CCONJ
cjfa-52248	187	7	global	global	ADJ
cjfa-52248	187	8	reach	reach	NOUN
cjfa-52248	187	9	,	,	PUNCT
cjfa-52248	187	10	these	these	DET
cjfa-52248	187	11	firms	firm	NOUN
cjfa-52248	187	12	are	be	AUX
cjfa-52248	187	13	incentivized	incentivize	VERB
cjfa-52248	187	14	to	to	PART
cjfa-52248	187	15	maintain	maintain	VERB
cjfa-52248	187	16	high	high	ADJ
cjfa-52248	187	17	standards	standard	NOUN
cjfa-52248	187	18	in	in	ADP
cjfa-52248	187	19	sustainability	sustainability	NOUN
cjfa-52248	187	20	reporting	reporting	NOUN
cjfa-52248	187	21	.	.	PUNCT
cjfa-52248	188	1	their	their	PRON
cjfa-52248	188	2	global	global	ADJ
cjfa-52248	188	3	presence	presence	NOUN
cjfa-52248	188	4	and	and	CCONJ
cjfa-52248	188	5	reputation	reputation	NOUN
cjfa-52248	188	6	make	make	VERB
cjfa-52248	188	7	them	they	PRON
cjfa-52248	188	8	well	well	ADV
cjfa-52248	188	9	-	-	PUNCT
cjfa-52248	188	10	suited	suited	ADJ
cjfa-52248	188	11	to	to	PART
cjfa-52248	188	12	guide	guide	VERB
cjfa-52248	188	13	companies	company	NOUN
cjfa-52248	188	14	in	in	ADP
cjfa-52248	188	15	aligning	align	VERB
cjfa-52248	188	16	their	their	PRON
cjfa-52248	188	17	sustainability	sustainability	NOUN
cjfa-52248	188	18	practices	practice	NOUN
cjfa-52248	188	19	with	with	ADP
cjfa-52248	188	20	international	international	ADJ
cjfa-52248	188	21	standards	standard	NOUN
cjfa-52248	188	22	and	and	CCONJ
cjfa-52248	188	23	frameworks	framework	NOUN
cjfa-52248	188	24	.	.	PUNCT
cjfa-52248	189	1	as	as	ADP
cjfa-52248	189	2	part	part	NOUN
cjfa-52248	189	3	of	of	ADP
cjfa-52248	189	4	the	the	DET
cjfa-52248	189	5	broader	broad	ADJ
cjfa-52248	189	6	recommendation	recommendation	NOUN
cjfa-52248	189	7	,	,	PUNCT
cjfa-52248	189	8	non	non	ADJ
cjfa-52248	189	9	-	-	ADJ
cjfa-52248	189	10	big	big	ADJ
cjfa-52248	189	11	four	four	NUM
cjfa-52248	189	12	audit	audit	NOUN
cjfa-52248	189	13	firms	firm	NOUN
cjfa-52248	189	14	are	be	AUX
cjfa-52248	189	15	encouraged	encourage	VERB
cjfa-52248	189	16	to	to	PART
cjfa-52248	189	17	bolster	bolster	VERB
cjfa-52248	189	18	their	their	PRON
cjfa-52248	189	19	services	service	NOUN
cjfa-52248	189	20	by	by	ADP
cjfa-52248	189	21	investing	invest	VERB
cjfa-52248	189	22	in	in	ADP
cjfa-52248	189	23	continuous	continuous	ADJ
cjfa-52248	189	24	professional	professional	ADJ
cjfa-52248	189	25	development	development	NOUN
cjfa-52248	189	26	for	for	ADP
cjfa-52248	189	27	their	their	PRON
cjfa-52248	189	28	staff	staff	NOUN
cjfa-52248	189	29	.	.	PUNCT
cjfa-52248	190	1	providing	provide	VERB
cjfa-52248	190	2	ongoing	ongoing	ADJ
cjfa-52248	190	3	training	training	NOUN
cjfa-52248	190	4	and	and	CCONJ
cjfa-52248	190	5	updating	update	VERB
cjfa-52248	190	6	audit	audit	NOUN
cjfa-52248	190	7	skills	skill	NOUN
cjfa-52248	190	8	will	will	AUX
cjfa-52248	190	9	empower	empower	VERB
cjfa-52248	190	10	non	non	ADJ
cjfa-52248	190	11	-	-	ADJ
cjfa-52248	190	12	big	big	ADJ
cjfa-52248	190	13	four	four	NUM
cjfa-52248	190	14	firms	firm	NOUN
cjfa-52248	190	15	to	to	PART
cjfa-52248	190	16	offer	offer	VERB
cjfa-52248	190	17	competitive	competitive	ADJ
cjfa-52248	190	18	and	and	CCONJ
cjfa-52248	190	19	high	high	ADJ
cjfa-52248	190	20	-	-	PUNCT
cjfa-52248	190	21	quality	quality	NOUN
cjfa-52248	190	22	services	service	NOUN
cjfa-52248	190	23	in	in	ADP
cjfa-52248	190	24	the	the	DET
cjfa-52248	190	25	field	field	NOUN
cjfa-52248	190	26	of	of	ADP
cjfa-52248	190	27	sustainability	sustainability	NOUN
cjfa-52248	190	28	reporting	reporting	NOUN
cjfa-52248	190	29	.	.	PUNCT
cjfa-52248	191	1	this	this	DET
cjfa-52248	191	2	proactive	proactive	ADJ
cjfa-52248	191	3	approach	approach	NOUN
cjfa-52248	191	4	ensures	ensure	VERB
cjfa-52248	191	5	that	that	SCONJ
cjfa-52248	191	6	these	these	DET
cjfa-52248	191	7	firms	firm	NOUN
cjfa-52248	191	8	remain	remain	VERB
cjfa-52248	191	9	relevant	relevant	ADJ
cjfa-52248	191	10	and	and	CCONJ
cjfa-52248	191	11	capable	capable	ADJ
cjfa-52248	191	12	of	of	ADP
cjfa-52248	191	13	meeting	meet	VERB
cjfa-52248	191	14	the	the	DET
cjfa-52248	191	15	evolving	evolve	VERB
cjfa-52248	191	16	needs	need	NOUN
cjfa-52248	191	17	of	of	ADP
cjfa-52248	191	18	companies	company	NOUN
cjfa-52248	191	19	committed	commit	VERB
cjfa-52248	191	20	to	to	ADP
cjfa-52248	191	21	robust	robust	ADJ
cjfa-52248	191	22	sustainability	sustainability	NOUN
cjfa-52248	191	23	practices	practice	NOUN
cjfa-52248	191	24	.	.	PUNCT
cjfa-52248	192	1	muhammed	muhammed	PROPN
cjfa-52248	192	2	kamaldeen	kamaldeen	PROPN
cjfa-52248	192	3	usman7878	usman7878	PROPN
cjfa-52248	192	4	 	 	SPACE
cjfa-52248	192	5	references	reference	NOUN
cjfa-52248	192	6	 	 	SPACE
cjfa-52248	192	7	references	reference	NOUN
cjfa-52248	192	8	abdul	abdul	PROPN
cjfa-52248	192	9	latif	latif	PROPN
cjfa-52248	192	10	,	,	PUNCT
cjfa-52248	192	11	r.	r.	PROPN
cjfa-52248	192	12	,	,	PUNCT
cjfa-52248	192	13	taufil	taufil	PROPN
cjfa-52248	192	14	mohd	mohd	PROPN
cjfa-52248	192	15	,	,	PUNCT
cjfa-52248	192	16	k.n	k.n	PROPN
cjfa-52248	192	17	.	.	PROPN
cjfa-52248	192	18	,	,	PUNCT
cjfa-52248	192	19	kamardin	kamardin	PROPN
cjfa-52248	192	20	,	,	PUNCT
cjfa-52248	192	21	h.	h.	PROPN
cjfa-52248	192	22	,	,	PUNCT
cjfa-52248	192	23	&	&	CCONJ
cjfa-52248	192	24	mohd	mohd	PROPN
cjfa-52248	192	25	ariff	ariff	PROPN
cjfa-52248	192	26	,	,	PUNCT
cjfa-52248	192	27	a.h	a.h	PROPN
cjfa-52248	192	28	.	.	PROPN
cjfa-52248	192	29	(	(	PUNCT
cjfa-52248	192	30	2023	2023	NUM
cjfa-52248	192	31	)	)	PUNCT
cjfa-52248	192	32	.	.	PUNCT
cjfa-52248	193	1	determinants	determinant	NOUN
cjfa-52248	193	2	of	of	ADP
cjfa-52248	193	3	sustainability	sustainability	NOUN
cjfa-52248	193	4	disclosure	disclosure	NOUN
cjfa-52248	193	5	quality	quality	NOUN
cjfa-52248	193	6	among	among	ADP
cjfa-52248	193	7	plantation	plantation	NOUN
cjfa-52248	193	8	companies	company	NOUN
cjfa-52248	193	9	in	in	ADP
cjfa-52248	193	10	malaysia	malaysia	PROPN
cjfa-52248	193	11	.	.	PUNCT
cjfa-52248	194	1	sustainability	sustainability	NOUN
cjfa-52248	194	2	,	,	PUNCT
cjfa-52248	194	3	15(4	15(4	NUM
cjfa-52248	194	4	)	)	PUNCT
cjfa-52248	194	5	,	,	PUNCT
cjfa-52248	194	6	3799	3799	NUM
cjfa-52248	194	7	.	.	PUNCT
cjfa-52248	195	1	https://doi.org/10.3390/su15043799	https://doi.org/10.3390/su15043799	X
cjfa-52248	195	2	.	.	PUNCT
cjfa-52248	196	1	abedin	abedin	PROPN
cjfa-52248	196	2	,	,	PUNCT
cjfa-52248	196	3	s.h	s.h	PROPN
cjfa-52248	196	4	.	.	PROPN
cjfa-52248	196	5	,	,	PUNCT
cjfa-52248	196	6	subha	subha	PROPN
cjfa-52248	196	7	,	,	PUNCT
cjfa-52248	196	8	s.	s.	PROPN
cjfa-52248	196	9	,	,	PUNCT
cjfa-52248	196	10	anwar	anwar	PROPN
cjfa-52248	196	11	,	,	PUNCT
cjfa-52248	196	12	m.	m.	NOUN
cjfa-52248	196	13	,	,	PUNCT
cjfa-52248	196	14	kabir	kabir	PROPN
cjfa-52248	196	15	,	,	PUNCT
cjfa-52248	196	16	m.n	m.n	PROPN
cjfa-52248	196	17	.	.	PROPN
cjfa-52248	196	18	,	,	PUNCT
cjfa-52248	196	19	tahat	tahat	PROPN
cjfa-52248	196	20	,	,	PUNCT
cjfa-52248	196	21	y.a	y.a	PROPN
cjfa-52248	196	22	.	.	PROPN
cjfa-52248	196	23	,	,	PUNCT
cjfa-52248	196	24	&	&	CCONJ
cjfa-52248	196	25	hossain	hossain	PROPN
cjfa-52248	196	26	,	,	PUNCT
cjfa-52248	196	27	m.	m.	NOUN
cjfa-52248	196	28	(	(	PUNCT
cjfa-52248	196	29	2023	2023	NUM
cjfa-52248	196	30	)	)	PUNCT
cjfa-52248	196	31	.	.	PUNCT
cjfa-52248	197	1	environmental	environmental	ADJ
cjfa-52248	197	2	performance	performance	NOUN
cjfa-52248	197	3	and	and	CCONJ
cjfa-52248	197	4	corporate	corporate	ADJ
cjfa-52248	197	5	governance	governance	NOUN
cjfa-52248	197	6	:	:	PUNCT
cjfa-52248	197	7	evidence	evidence	NOUN
cjfa-52248	197	8	from	from	ADP
cjfa-52248	197	9	japan	japan	PROPN
cjfa-52248	197	10	.	.	PUNCT
cjfa-52248	198	1	sustainability,15(4	sustainability,15(4	PROPN
cjfa-52248	198	2	)	)	PUNCT
cjfa-52248	198	3	,	,	PUNCT
cjfa-52248	198	4	3273	3273	NUM
cjfa-52248	198	5	.	.	PUNCT
cjfa-52248	199	1	https://doi.org/10.3390/su15043273	https://doi.org/10.3390/su15043273	PROPN
cjfa-52248	199	2	.	.	PUNCT
cjfa-52248	200	1	aburaya	aburaya	PROPN
cjfa-52248	200	2	,	,	PUNCT
cjfa-52248	200	3	r.	r.	PROPN
cjfa-52248	200	4	(	(	PUNCT
cjfa-52248	200	5	2012	2012	NUM
cjfa-52248	200	6	)	)	PUNCT
cjfa-52248	200	7	.	.	PUNCT
cjfa-52248	201	1	the	the	DET
cjfa-52248	201	2	relationship	relationship	NOUN
cjfa-52248	201	3	between	between	ADP
cjfa-52248	201	4	corporate	corporate	ADJ
cjfa-52248	201	5	governance	governance	NOUN
cjfa-52248	201	6	and	and	CCONJ
cjfa-52248	201	7	environmental	environmental	ADJ
cjfa-52248	201	8	disclosure	disclosure	NOUN
cjfa-52248	201	9	:	:	PUNCT
cjfa-52248	201	10	uk	uk	PROPN
cjfa-52248	201	11	evidence	evidence	NOUN
cjfa-52248	201	12	.	.	PUNCT
cjfa-52248	202	1	http://etheses.dur.ac.uk/3456/	http://etheses.dur.ac.uk/3456/	NOUN
cjfa-52248	202	2	(	(	PUNCT
cjfa-52248	202	3	accessed	access	VERB
cjfa-52248	202	4	:	:	PUNCT
cjfa-52248	202	5	27.03.2012	27.03.2012	NUM
cjfa-52248	202	6	)	)	PUNCT
cjfa-52248	202	7	.	.	PUNCT
cjfa-52248	203	1	aifuwa	aifuwa	PROPN
cjfa-52248	203	2	,	,	PUNCT
cjfa-52248	203	3	h.o	h.o	PROPN
cjfa-52248	203	4	.	.	PROPN
cjfa-52248	203	5	,	,	PUNCT
cjfa-52248	203	6	usman	usman	PROPN
cjfa-52248	203	7	,	,	PUNCT
cjfa-52248	203	8	m.k	m.k	PROPN
cjfa-52248	203	9	.	.	PROPN
cjfa-52248	203	10	,	,	PUNCT
cjfa-52248	203	11	subair	subair	NOUN
cjfa-52248	203	12	,	,	PUNCT
cjfa-52248	203	13	m.l	m.l	PROPN
cjfa-52248	203	14	.	.	PROPN
cjfa-52248	203	15	,	,	PUNCT
cjfa-52248	203	16	philip	philip	PROPN
cjfa-52248	203	17	,	,	PUNCT
cjfa-52248	203	18	g.t	g.t	PROPN
cjfa-52248	203	19	.	.	PROPN
cjfa-52248	203	20	,	,	PUNCT
cjfa-52248	203	21	&	&	CCONJ
cjfa-52248	203	22	hussien	hussien	PROPN
cjfa-52248	203	23	,	,	PUNCT
cjfa-52248	203	24	k.	k.	PROPN
cjfa-52248	203	25	(	(	PUNCT
cjfa-52248	203	26	2022	2022	NUM
cjfa-52248	203	27	)	)	PUNCT
cjfa-52248	203	28	.	.	PUNCT
cjfa-52248	204	1	board	board	NOUN
cjfa-52248	204	2	ethnicity	ethnicity	NOUN
cjfa-52248	204	3	and	and	CCONJ
cjfa-52248	204	4	sustainability	sustainability	NOUN
cjfa-52248	204	5	reporting	reporting	NOUN
cjfa-52248	204	6	.	.	PUNCT
cjfa-52248	205	1	copernican	copernican	PROPN
cjfa-52248	205	2	journal	journal	PROPN
cjfa-52248	205	3	of	of	ADP
cjfa-52248	205	4	finance	finance	PROPN
cjfa-52248	205	5	&	&	CCONJ
cjfa-52248	205	6	accounting	accounting	PROPN
cjfa-52248	205	7	,	,	PUNCT
cjfa-52248	205	8	11(1	11(1	NUM
cjfa-52248	205	9	)	)	PUNCT
cjfa-52248	205	10	,	,	PUNCT
cjfa-52248	205	11	9–27	9–27	PROPN
cjfa-52248	205	12	.	.	PUNCT
cjfa-52248	206	1	http://dx.doi.org/10.12775/cjfa.2022.001	http://dx.doi.org/10.12775/cjfa.2022.001	PROPN
cjfa-52248	206	2	.	.	PUNCT
cjfa-52248	207	1	alkhazalih	alkhazalih	PROPN
cjfa-52248	207	2	,	,	PUNCT
cjfa-52248	207	3	q.	q.	PROPN
cjfa-52248	207	4	,	,	PUNCT
cjfa-52248	207	5	shahbudin	shahbudin	NOUN
cjfa-52248	207	6	,	,	PUNCT
cjfa-52248	207	7	a.	a.	NOUN
cjfa-52248	207	8	,	,	PUNCT
cjfa-52248	207	9	&	&	CCONJ
cjfa-52248	207	10	ghazali	ghazali	PROPN
cjfa-52248	207	11	,	,	PUNCT
cjfa-52248	207	12	a.	a.	NOUN
cjfa-52248	207	13	(	(	PUNCT
cjfa-52248	207	14	2022	2022	NUM
cjfa-52248	207	15	)	)	PUNCT
cjfa-52248	207	16	.	.	PUNCT
cjfa-52248	208	1	the	the	DET
cjfa-52248	208	2	relationship	relationship	NOUN
cjfa-52248	208	3	between	between	ADP
cjfa-52248	208	4	corporate	corporate	ADJ
cjfa-52248	208	5	governance	governance	NOUN
cjfa-52248	208	6	mechanisms	mechanism	NOUN
cjfa-52248	208	7	and	and	CCONJ
cjfa-52248	208	8	csr	csr	NOUN
cjfa-52248	208	9	disclosure	disclosure	NOUN
cjfa-52248	208	10	:	:	PUNCT
cjfa-52248	208	11	evidence	evidence	NOUN
cjfa-52248	208	12	from	from	ADP
cjfa-52248	208	13	jordanian	jordanian	PROPN
cjfa-52248	208	14	’s	’s	PART
cjfa-52248	208	15	listed	list	VERB
cjfa-52248	208	16	firms	firm	NOUN
cjfa-52248	208	17	.	.	PUNCT
cjfa-52248	209	1	journal	journal	NOUN
cjfa-52248	209	2	of	of	ADP
cjfa-52248	209	3	public	public	ADJ
cjfa-52248	209	4	administration	administration	NOUN
cjfa-52248	209	5	and	and	CCONJ
cjfa-52248	209	6	governance	governance	NOUN
cjfa-52248	209	7	,	,	PUNCT
cjfa-52248	209	8	12(4	12(4	NUM
cjfa-52248	209	9	)	)	PUNCT
cjfa-52248	209	10	,	,	PUNCT
cjfa-52248	209	11	4768	4768	NUM
cjfa-52248	209	12	-	-	SYM
cjfa-52248	209	13	4768	4768	NUM
cjfa-52248	209	14	.	.	PUNCT
cjfa-52248	210	1	http://	http://	PROPN
cjfa-52248	210	2	dx.doi.org/10.5296/jpag.v12i4.20499	dx.doi.org/10.5296/jpag.v12i4.20499	PROPN
cjfa-52248	210	3	.	.	PUNCT
cjfa-52248	211	1	amos	amos	PROPN
cjfa-52248	211	2	,	,	PUNCT
cjfa-52248	211	3	g.j	g.j	PROPN
cjfa-52248	211	4	.	.	PROPN
cjfa-52248	211	5	(	(	PUNCT
cjfa-52248	211	6	2023	2023	NUM
cjfa-52248	211	7	)	)	PUNCT
cjfa-52248	211	8	.	.	PUNCT
cjfa-52248	212	1	corporate	corporate	ADJ
cjfa-52248	212	2	social	social	ADJ
cjfa-52248	212	3	and	and	CCONJ
cjfa-52248	212	4	environmental	environmental	ADJ
cjfa-52248	212	5	reporting	reporting	NOUN
cjfa-52248	212	6	in	in	ADP
cjfa-52248	212	7	the	the	DET
cjfa-52248	212	8	mining	mining	NOUN
cjfa-52248	212	9	sector	sector	NOUN
cjfa-52248	212	10	:	:	PUNCT
cjfa-52248	212	11	seeking	seek	VERB
cjfa-52248	212	12	pragmatic	pragmatic	ADJ
cjfa-52248	212	13	and	and	CCONJ
cjfa-52248	212	14	moral	moral	ADJ
cjfa-52248	212	15	forms	form	NOUN
cjfa-52248	212	16	of	of	ADP
cjfa-52248	212	17	legitimacy	legitimacy	NOUN
cjfa-52248	212	18	?	?	PUNCT
cjfa-52248	213	1	journal	journal	NOUN
cjfa-52248	213	2	of	of	ADP
cjfa-52248	213	3	accounting	account	VERB
cjfa-52248	213	4	in	in	ADP
cjfa-52248	213	5	emerging	emerge	VERB
cjfa-52248	213	6	economies	economy	NOUN
cjfa-52248	213	7	,	,	PUNCT
cjfa-52248	213	8	14(3	14(3	NUM
cjfa-52248	213	9	)	)	PUNCT
cjfa-52248	213	10	,	,	PUNCT
cjfa-52248	213	11	548	548	NUM
cjfa-52248	213	12	-	-	SYM
cjfa-52248	213	13	584	584	NUM
cjfa-52248	213	14	.	.	PUNCT
cjfa-52248	214	1	http://dx.doi.org/10.1108/jaee-05-2021-0152	http://dx.doi.org/10.1108/jaee-05-2021-0152	PROPN
cjfa-52248	214	2	.	.	PUNCT
cjfa-52248	215	1	chandula	chandula	NOUN
cjfa-52248	215	2	,	,	PUNCT
cjfa-52248	215	3	a.m.t	a.m.t	PROPN
cjfa-52248	215	4	.	.	PROPN
cjfa-52248	215	5	,	,	PUNCT
cjfa-52248	215	6	dissanayake	dissanayake	PROPN
cjfa-52248	215	7	,	,	PUNCT
cjfa-52248	215	8	h.	h.	PROPN
cjfa-52248	215	9	,	,	PUNCT
cjfa-52248	215	10	&	&	CCONJ
cjfa-52248	215	11	anuradha	anuradha	PROPN
cjfa-52248	215	12	,	,	PUNCT
cjfa-52248	215	13	i.	i.	PROPN
cjfa-52248	215	14	(	(	PUNCT
cjfa-52248	215	15	2023	2023	NUM
cjfa-52248	215	16	)	)	PUNCT
cjfa-52248	215	17	.	.	PUNCT
cjfa-52248	216	1	role	role	NOUN
cjfa-52248	216	2	of	of	ADP
cjfa-52248	216	3	gender	gender	NOUN
cjfa-52248	216	4	diversity	diversity	NOUN
cjfa-52248	216	5	on	on	ADP
cjfa-52248	216	6	corporate	corporate	ADJ
cjfa-52248	216	7	social	social	ADJ
cjfa-52248	216	8	responsibility	responsibility	NOUN
cjfa-52248	216	9	:	:	PUNCT
cjfa-52248	216	10	evidence	evidence	NOUN
cjfa-52248	216	11	from	from	ADP
cjfa-52248	216	12	a	a	DET
cjfa-52248	216	13	developing	develop	VERB
cjfa-52248	216	14	economy	economy	NOUN
cjfa-52248	216	15	.	.	PUNCT
cjfa-52248	217	1	international	international	ADJ
cjfa-52248	217	2	journal	journal	PROPN
cjfa-52248	217	3	of	of	ADP
cjfa-52248	217	4	academe	academe	NOUN
cjfa-52248	217	5	and	and	CCONJ
cjfa-52248	217	6	industry	industry	NOUN
cjfa-52248	217	7	research	research	NOUN
cjfa-52248	217	8	,	,	PUNCT
cjfa-52248	217	9	4(1	4(1	NOUN
cjfa-52248	217	10	)	)	PUNCT
cjfa-52248	217	11	,	,	PUNCT
cjfa-52248	217	12	24	24	NUM
cjfa-52248	217	13	-	-	SYM
cjfa-52248	217	14	45	45	NUM
cjfa-52248	217	15	.	.	PUNCT
cjfa-52248	218	1	http://dx.doi	http://dx.doi	NOUN
cjfa-52248	218	2	.	.	PUNCT
cjfa-52248	219	1	org/10.53378/352971	org/10.53378/352971	X
cjfa-52248	219	2	.	.	PUNCT
cjfa-52248	220	1	chen	chen	PROPN
cjfa-52248	220	2	,	,	PUNCT
cjfa-52248	220	3	t.	t.	PROPN
cjfa-52248	220	4	,	,	PUNCT
cjfa-52248	220	5	dong	dong	PROPN
cjfa-52248	220	6	,	,	PUNCT
cjfa-52248	220	7	h.	h.	PROPN
cjfa-52248	220	8	,	,	PUNCT
cjfa-52248	220	9	&	&	CCONJ
cjfa-52248	220	10	lin	lin	PROPN
cjfa-52248	220	11	,	,	PUNCT
cjfa-52248	220	12	c.	c.	PROPN
cjfa-52248	220	13	(	(	PUNCT
cjfa-52248	220	14	2020	2020	NUM
cjfa-52248	220	15	)	)	PUNCT
cjfa-52248	220	16	.	.	PUNCT
cjfa-52248	221	1	institutional	institutional	ADJ
cjfa-52248	221	2	shareholders	shareholder	NOUN
cjfa-52248	221	3	and	and	CCONJ
cjfa-52248	221	4	corporate	corporate	ADJ
cjfa-52248	221	5	social	social	ADJ
cjfa-52248	221	6	responsibility	responsibility	NOUN
cjfa-52248	221	7	.	.	PUNCT
cjfa-52248	222	1	journal	journal	NOUN
cjfa-52248	222	2	of	of	ADP
cjfa-52248	222	3	financial	financial	ADJ
cjfa-52248	222	4	economics	economic	NOUN
cjfa-52248	222	5	,	,	PUNCT
cjfa-52248	222	6	135(2	135(2	NUM
cjfa-52248	222	7	)	)	PUNCT
cjfa-52248	222	8	,	,	PUNCT
cjfa-52248	222	9	483	483	NUM
cjfa-52248	222	10	-	-	SYM
cjfa-52248	222	11	504	504	NUM
cjfa-52248	222	12	.	.	PUNCT
cjfa-52248	223	1	https://doi	https://doi	X
cjfa-52248	223	2	.	.	PUNCT
cjfa-52248	223	3	org/10.1016	org/10.1016	PROPN
cjfa-52248	223	4	/	/	SYM
cjfa-52248	223	5	j.jfineco.2019.06.007	j.jfineco.2019.06.007	NOUN
cjfa-52248	223	6	.	.	PUNCT
cjfa-52248	223	7	coscia	coscia	PROPN
cjfa-52248	223	8	,	,	PUNCT
cjfa-52248	223	9	m.	m.	NOUN
cjfa-52248	223	10	(	(	PUNCT
cjfa-52248	223	11	2022	2022	NUM
cjfa-52248	223	12	)	)	PUNCT
cjfa-52248	223	13	.	.	PUNCT
cjfa-52248	224	1	board	board	NOUN
cjfa-52248	224	2	gender	gender	NOUN
cjfa-52248	224	3	diversity	diversity	NOUN
cjfa-52248	224	4	and	and	CCONJ
cjfa-52248	224	5	family	family	NOUN
cjfa-52248	224	6	firms	firm	NOUN
cjfa-52248	224	7	’	'	PUNCT
cjfa-52248	224	8	corporate	corporate	ADJ
cjfa-52248	224	9	environmental	environmental	ADJ
cjfa-52248	224	10	responsibility	responsibility	NOUN
cjfa-52248	224	11	:	:	PUNCT
cjfa-52248	224	12	does	do	VERB
cjfa-52248	224	13	”	"	PUNCT
cjfa-52248	224	14	critical	critical	ADJ
cjfa-52248	224	15	mass	mass	NOUN
cjfa-52248	224	16	”	"	PUNCT
cjfa-52248	224	17	matter	matter	NOUN
cjfa-52248	224	18	?	?	PUNCT
cjfa-52248	225	1	corporate	corporate	ADJ
cjfa-52248	225	2	governance	governance	NOUN
cjfa-52248	225	3	and	and	CCONJ
cjfa-52248	225	4	research	research	NOUN
cjfa-52248	225	5	&	&	CCONJ
cjfa-52248	225	6	development	development	PROPN
cjfa-52248	225	7	studies	study	NOUN
cjfa-52248	225	8	,	,	PUNCT
cjfa-52248	225	9	2	2	NUM
cjfa-52248	225	10	,	,	PUNCT
cjfa-52248	225	11	137	137	NUM
cjfa-52248	225	12	-	-	SYM
cjfa-52248	225	13	156	156	NUM
cjfa-52248	225	14	.	.	PUNCT
cjfa-52248	226	1	http://dx.doi.org/10.3280/cgrds2-2022oa15066	http://dx.doi.org/10.3280/cgrds2-2022oa15066	PROPN
cjfa-52248	226	2	.	.	PUNCT
cjfa-52248	227	1	danvila	danvila	PROPN
cjfa-52248	227	2	del	del	PROPN
cjfa-52248	227	3	valle	valle	PROPN
cjfa-52248	227	4	,	,	PUNCT
cjfa-52248	227	5	i.	i.	NOUN
cjfa-52248	227	6	,	,	PUNCT
cjfa-52248	227	7	díez	díez	PROPN
cjfa-52248	227	8	esteban	esteban	PROPN
cjfa-52248	227	9	,	,	PUNCT
cjfa-52248	227	10	j.	j.	PROPN
cjfa-52248	227	11	m.	m.	PROPN
cjfa-52248	227	12	,	,	PUNCT
cjfa-52248	227	13	&	&	CCONJ
cjfa-52248	227	14	lópez	lópez	PROPN
cjfa-52248	227	15	de	de	PROPN
cjfa-52248	227	16	foronda	foronda	PROPN
cjfa-52248	227	17	pérez	pérez	NOUN
cjfa-52248	227	18	,	,	PUNCT
cjfa-52248	227	19	o.	o.	NOUN
cjfa-52248	227	20	(	(	PUNCT
cjfa-52248	227	21	2019	2019	NUM
cjfa-52248	227	22	)	)	PUNCT
cjfa-52248	227	23	.	.	PUNCT
cjfa-52248	228	1	corporate	corporate	ADJ
cjfa-52248	228	2	social	social	ADJ
cjfa-52248	228	3	responsibility	responsibility	NOUN
cjfa-52248	228	4	and	and	CCONJ
cjfa-52248	228	5	sustainability	sustainability	NOUN
cjfa-52248	228	6	committee	committee	NOUN
cjfa-52248	228	7	inside	inside	ADP
cjfa-52248	228	8	the	the	DET
cjfa-52248	228	9	board	board	NOUN
cjfa-52248	228	10	.	.	PUNCT
cjfa-52248	229	1	european	european	PROPN
cjfa-52248	229	2	journal	journal	PROPN
cjfa-52248	229	3	of	of	ADP
cjfa-52248	229	4	international	international	ADJ
cjfa-52248	229	5	management	management	NOUN
cjfa-52248	229	6	,	,	PUNCT
cjfa-52248	229	7	13(2	13(2	PROPN
cjfa-52248	229	8	)	)	PUNCT
cjfa-52248	229	9	,	,	PUNCT
cjfa-52248	229	10	159	159	NUM
cjfa-52248	229	11	-	-	SYM
cjfa-52248	229	12	175	175	NUM
cjfa-52248	229	13	.	.	PUNCT
cjfa-52248	230	1	dowling	dowling	PROPN
cjfa-52248	230	2	,	,	PUNCT
cjfa-52248	230	3	j.	j.	PROPN
cjfa-52248	230	4	,	,	PUNCT
cjfa-52248	230	5	&	&	CCONJ
cjfa-52248	230	6	pfeffer	pfeffer	PROPN
cjfa-52248	230	7	,	,	PUNCT
cjfa-52248	230	8	j.	j.	PROPN
cjfa-52248	230	9	(	(	PUNCT
cjfa-52248	230	10	1975	1975	NUM
cjfa-52248	230	11	)	)	PUNCT
cjfa-52248	230	12	.	.	PUNCT
cjfa-52248	231	1	organizational	organizational	ADJ
cjfa-52248	231	2	legitimacy	legitimacy	NOUN
cjfa-52248	231	3	:	:	PUNCT
cjfa-52248	231	4	social	social	ADJ
cjfa-52248	231	5	values	value	NOUN
cjfa-52248	231	6	and	and	CCONJ
cjfa-52248	231	7	organizational	organizational	ADJ
cjfa-52248	231	8	behavior	behavior	NOUN
cjfa-52248	231	9	.	.	PUNCT
cjfa-52248	232	1	pacific	pacific	ADJ
cjfa-52248	232	2	sociological	sociological	ADJ
cjfa-52248	232	3	review	review	PROPN
cjfa-52248	232	4	,	,	PUNCT
cjfa-52248	232	5	18(1	18(1	NUM
cjfa-52248	232	6	)	)	PUNCT
cjfa-52248	232	7	,	,	PUNCT
cjfa-52248	232	8	122	122	NUM
cjfa-52248	232	9	-	-	SYM
cjfa-52248	232	10	36	36	NUM
cjfa-52248	232	11	.	.	PUNCT
cjfa-52248	233	1	eccles	eccles	PROPN
cjfa-52248	233	2	,	,	PUNCT
cjfa-52248	233	3	r.g	r.g	PROPN
cjfa-52248	233	4	.	.	PROPN
cjfa-52248	233	5	,	,	PUNCT
cjfa-52248	233	6	herz	herz	PROPN
cjfa-52248	233	7	,	,	PUNCT
cjfa-52248	233	8	r.h	r.h	PROPN
cjfa-52248	233	9	.	.	PROPN
cjfa-52248	233	10	,	,	PUNCT
cjfa-52248	233	11	keegan	keegan	PROPN
cjfa-52248	233	12	,	,	PUNCT
cjfa-52248	233	13	e.m	e.m	PROPN
cjfa-52248	233	14	.	.	PROPN
cjfa-52248	233	15	,	,	PUNCT
cjfa-52248	233	16	&	&	CCONJ
cjfa-52248	233	17	philips	philip	NOUN
cjfa-52248	233	18	,	,	PUNCT
cjfa-52248	233	19	d.m.h	d.m.h	NOUN
cjfa-52248	233	20	.	.	PUNCT
cjfa-52248	233	21	(	(	PUNCT
cjfa-52248	233	22	2001	2001	NUM
cjfa-52248	233	23	)	)	PUNCT
cjfa-52248	233	24	.	.	PUNCT
cjfa-52248	234	1	the	the	DET
cjfa-52248	234	2	value	value	NOUN
cjfa-52248	234	3	reporting	reporting	NOUN
cjfa-52248	234	4	revolution	revolution	NOUN
cjfa-52248	234	5	:	:	PUNCT
cjfa-52248	234	6	moving	move	VERB
cjfa-52248	234	7	beyond	beyond	ADP
cjfa-52248	234	8	the	the	DET
cjfa-52248	234	9	earnings	earning	NOUN
cjfa-52248	234	10	game	game	NOUN
cjfa-52248	234	11	.	.	PUNCT
cjfa-52248	235	1	new	new	PROPN
cjfa-52248	235	2	york	york	PROPN
cjfa-52248	235	3	:	:	PUNCT
cjfa-52248	235	4	john	john	PROPN
cjfa-52248	235	5	wiley	wiley	PROPN
cjfa-52248	235	6	&	&	CCONJ
cjfa-52248	235	7	sons	son	NOUN
cjfa-52248	235	8	.	.	PUNCT
cjfa-52248	236	1	el	el	PROPN
cjfa-52248	236	2	ghoul	ghoul	PROPN
cjfa-52248	236	3	,	,	PUNCT
cjfa-52248	236	4	s.	s.	PROPN
cjfa-52248	236	5	,	,	PUNCT
cjfa-52248	236	6	guedhami	guedhami	NOUN
cjfa-52248	236	7	,	,	PUNCT
cjfa-52248	236	8	o.	o.	PROPN
cjfa-52248	236	9	,	,	PUNCT
cjfa-52248	236	10	wang	wang	PROPN
cjfa-52248	236	11	,	,	PUNCT
cjfa-52248	236	12	h.	h.	PROPN
cjfa-52248	236	13	,	,	PUNCT
cjfa-52248	236	14	&	&	CCONJ
cjfa-52248	236	15	kwok	kwok	PROPN
cjfa-52248	236	16	,	,	PUNCT
cjfa-52248	236	17	ch.c.y	ch.c.y	PROPN
cjfa-52248	236	18	.	.	PUNCT
cjfa-52248	237	1	(	(	PUNCT
cjfa-52248	237	2	2016	2016	NUM
cjfa-52248	237	3	)	)	PUNCT
cjfa-52248	237	4	.	.	PUNCT
cjfa-52248	238	1	family	family	NOUN
cjfa-52248	238	2	control	control	NOUN
cjfa-52248	238	3	and	and	CCONJ
cjfa-52248	238	4	corporate	corporate	ADJ
cjfa-52248	238	5	social	social	ADJ
cjfa-52248	238	6	responsibility	responsibility	NOUN
cjfa-52248	238	7	.	.	PUNCT
cjfa-52248	239	1	journal	journal	NOUN
cjfa-52248	239	2	of	of	ADP
cjfa-52248	239	3	banking	banking	NOUN
cjfa-52248	239	4	&	&	CCONJ
cjfa-52248	239	5	finance	finance	PROPN
cjfa-52248	239	6	,	,	PUNCT
cjfa-52248	239	7	73	73	NUM
cjfa-52248	239	8	,	,	PUNCT
cjfa-52248	239	9	131	131	NUM
cjfa-52248	239	10	-	-	SYM
cjfa-52248	239	11	143	143	NUM
cjfa-52248	239	12	.	.	PUNCT
cjfa-52248	240	1	https://dx.doi	https://dx.doi	PROPN
cjfa-52248	240	2	.	.	PUNCT
cjfa-52248	241	1	org/10.1016	org/10.1016	PROPN
cjfa-52248	241	2	/	/	SYM
cjfa-52248	241	3	j.jbankfin.2016.08.008	j.jbankfin.2016.08.008	PROPN
cjfa-52248	241	4	.	.	PUNCT
cjfa-52248	242	1	freeman	freeman	PROPN
cjfa-52248	242	2	,	,	PUNCT
cjfa-52248	242	3	r.e	r.e	PROPN
cjfa-52248	242	4	.	.	PROPN
cjfa-52248	242	5	(	(	PUNCT
cjfa-52248	242	6	1984	1984	NUM
cjfa-52248	242	7	)	)	PUNCT
cjfa-52248	242	8	.	.	PUNCT
cjfa-52248	243	1	strategic	strategic	ADJ
cjfa-52248	243	2	management	management	NOUN
cjfa-52248	243	3	:	:	PUNCT
cjfa-52248	243	4	a	a	DET
cjfa-52248	243	5	stakeholder	stakeholder	NOUN
cjfa-52248	243	6	approach	approach	NOUN
cjfa-52248	243	7	.	.	PUNCT
cjfa-52248	244	1	pitman	pitman	PROPN
cjfa-52248	244	2	,	,	PUNCT
cjfa-52248	244	3	boston	boston	PROPN
cjfa-52248	244	4	(	(	PUNCT
cjfa-52248	244	5	ma	ma	PROPN
cjfa-52248	244	6	)	)	PUNCT
cjfa-52248	244	7	,	,	PUNCT
cjfa-52248	244	8	usa	usa	PROPN
cjfa-52248	244	9	.	.	PROPN
cjfa-52248	244	10	http://dx.doi.org/10.5296/jpag.v12i4.20499	http://dx.doi.org/10.5296/jpag.v12i4.20499	NOUN
cjfa-52248	244	11	http://dx.doi.org/10.5296/jpag.v12i4.20499	http://dx.doi.org/10.5296/jpag.v12i4.20499	NOUN
cjfa-52248	244	12	http://dx.doi.org/10.53378/352971	http://dx.doi.org/10.53378/352971	NOUN
cjfa-52248	244	13	http://dx.doi.org/10.53378/352971	http://dx.doi.org/10.53378/352971	NOUN
cjfa-52248	244	14	https://doi.org/10.1016/j.jfineco.2019.06.007	https://doi.org/10.1016/j.jfineco.2019.06.007	VERB
cjfa-52248	244	15	https://doi.org/10.1016/j.jfineco.2019.06.007	https://doi.org/10.1016/j.jfineco.2019.06.007	ADJ
cjfa-52248	244	16	sustainability	sustainability	NOUN
cjfa-52248	244	17	committee	committee	NOUN
cjfa-52248	244	18	,	,	PUNCT
cjfa-52248	244	19	audit	audit	NOUN
cjfa-52248	244	20	firm	firm	ADJ
cjfa-52248	244	21	type	type	NOUN
cjfa-52248	244	22	…	…	PUNCT
cjfa-52248	244	23	7979	7979	NUM
cjfa-52248	244	24	geerts	geert	NOUN
cjfa-52248	244	25	,	,	PUNCT
cjfa-52248	244	26	m.	m.	NOUN
cjfa-52248	244	27	,	,	PUNCT
cjfa-52248	244	28	dooms	doom	NOUN
cjfa-52248	244	29	,	,	PUNCT
cjfa-52248	244	30	m.	m.	NOUN
cjfa-52248	244	31	,	,	PUNCT
cjfa-52248	244	32	&	&	CCONJ
cjfa-52248	244	33	stas	stas	PROPN
cjfa-52248	244	34	,	,	PUNCT
cjfa-52248	244	35	l.	l.	PROPN
cjfa-52248	244	36	(	(	PUNCT
cjfa-52248	244	37	2021	2021	NUM
cjfa-52248	244	38	)	)	PUNCT
cjfa-52248	244	39	.	.	PUNCT
cjfa-52248	245	1	determinants	determinant	NOUN
cjfa-52248	245	2	of	of	ADP
cjfa-52248	245	3	sustainability	sustainability	NOUN
cjfa-52248	245	4	reporting	reporting	NOUN
cjfa-52248	245	5	in	in	ADP
cjfa-52248	245	6	the	the	DET
cjfa-52248	245	7	present	present	ADJ
cjfa-52248	245	8	institutional	institutional	ADJ
cjfa-52248	245	9	context	context	NOUN
cjfa-52248	245	10	:	:	PUNCT
cjfa-52248	245	11	the	the	DET
cjfa-52248	245	12	case	case	NOUN
cjfa-52248	245	13	of	of	ADP
cjfa-52248	245	14	port	port	NOUN
cjfa-52248	245	15	managing	manage	VERB
cjfa-52248	245	16	bodies	body	NOUN
cjfa-52248	245	17	.	.	PUNCT
cjfa-52248	246	1	sustainability	sustainability	NOUN
cjfa-52248	246	2	,	,	PUNCT
cjfa-52248	246	3	13(6	13(6	PROPN
cjfa-52248	246	4	)	)	PUNCT
cjfa-52248	246	5	,	,	PUNCT
cjfa-52248	246	6	3148	3148	NUM
cjfa-52248	246	7	.	.	PUNCT
cjfa-52248	247	1	https://doi.org/10.3390/su13063148	https://doi.org/10.3390/su13063148	X
cjfa-52248	247	2	.	.	PUNCT
cjfa-52248	248	1	githaiga	githaiga	ADJ
cjfa-52248	248	2	,	,	PUNCT
cjfa-52248	248	3	p.n	p.n	PROPN
cjfa-52248	248	4	.	.	PROPN
cjfa-52248	248	5	(	(	PUNCT
cjfa-52248	248	6	2023	2023	NUM
cjfa-52248	248	7	)	)	PUNCT
cjfa-52248	248	8	.	.	PUNCT
cjfa-52248	249	1	sustainability	sustainability	NOUN
cjfa-52248	249	2	reporting	reporting	NOUN
cjfa-52248	249	3	,	,	PUNCT
cjfa-52248	249	4	board	board	NOUN
cjfa-52248	249	5	gender	gender	NOUN
cjfa-52248	249	6	diversity	diversity	NOUN
cjfa-52248	249	7	and	and	CCONJ
cjfa-52248	249	8	earnings	earning	NOUN
cjfa-52248	249	9	management	management	NOUN
cjfa-52248	249	10	:	:	PUNCT
cjfa-52248	249	11	evidence	evidence	NOUN
cjfa-52248	249	12	from	from	ADP
cjfa-52248	249	13	east	east	PROPN
cjfa-52248	249	14	africa	africa	PROPN
cjfa-52248	249	15	community	community	PROPN
cjfa-52248	249	16	.	.	PUNCT
cjfa-52248	250	1	journal	journal	PROPN
cjfa-52248	250	2	of	of	ADP
cjfa-52248	250	3	business	business	NOUN
cjfa-52248	250	4	and	and	CCONJ
cjfa-52248	250	5	socioeconomic	socioeconomic	ADJ
cjfa-52248	250	6	development	development	NOUN
cjfa-52248	250	7	,	,	PUNCT
cjfa-52248	250	8	4(2	4(2	NUM
cjfa-52248	250	9	)	)	PUNCT
cjfa-52248	250	10	,	,	PUNCT
cjfa-52248	250	11	142	142	NUM
cjfa-52248	250	12	-	-	SYM
cjfa-52248	250	13	160	160	NUM
cjfa-52248	250	14	.	.	PUNCT
cjfa-52248	251	1	https://doi.org/10.1108/jbsed-09-2022-0099	https://doi.org/10.1108/jbsed-09-2022-0099	NOUN
cjfa-52248	251	2	.	.	PUNCT
cjfa-52248	252	1	githaiga	githaiga	ADJ
cjfa-52248	252	2	,	,	PUNCT
cjfa-52248	252	3	p.n	p.n	PROPN
cjfa-52248	252	4	.	.	PROPN
cjfa-52248	252	5	,	,	PUNCT
cjfa-52248	252	6	&	&	CCONJ
cjfa-52248	252	7	kosgei	kosgei	PROPN
cjfa-52248	252	8	,	,	PUNCT
cjfa-52248	252	9	j.k	j.k	PROPN
cjfa-52248	252	10	.	.	PROPN
cjfa-52248	252	11	(	(	PUNCT
cjfa-52248	252	12	2023	2023	NUM
cjfa-52248	252	13	)	)	PUNCT
cjfa-52248	252	14	,	,	PUNCT
cjfa-52248	252	15	board	board	NOUN
cjfa-52248	252	16	characteristics	characteristic	NOUN
cjfa-52248	252	17	and	and	CCONJ
cjfa-52248	252	18	sustainability	sustainability	NOUN
cjfa-52248	252	19	reporting	reporting	NOUN
cjfa-52248	252	20	:	:	PUNCT
cjfa-52248	252	21	a	a	DET
cjfa-52248	252	22	case	case	NOUN
cjfa-52248	252	23	of	of	ADP
cjfa-52248	252	24	listed	list	VERB
cjfa-52248	252	25	firms	firm	NOUN
cjfa-52248	252	26	in	in	ADP
cjfa-52248	252	27	east	east	PROPN
cjfa-52248	252	28	africa	africa	PROPN
cjfa-52248	252	29	.	.	PUNCT
cjfa-52248	253	1	corporate	corporate	ADJ
cjfa-52248	253	2	governance	governance	NOUN
cjfa-52248	253	3	,	,	PUNCT
cjfa-52248	253	4	23(1	23(1	NUM
cjfa-52248	253	5	)	)	PUNCT
cjfa-52248	253	6	,	,	PUNCT
cjfa-52248	253	7	3	3	NUM
cjfa-52248	253	8	-	-	SYM
cjfa-52248	253	9	17	17	NUM
cjfa-52248	253	10	.	.	PUNCT
cjfa-52248	254	1	https://doi	https://doi	X
cjfa-52248	254	2	.	.	PUNCT
cjfa-52248	254	3	org/10.1108	org/10.1108	PROPN
cjfa-52248	254	4	/	/	SYM
cjfa-52248	254	5	cg-12	cg-12	NOUN
cjfa-52248	254	6	-	-	PUNCT
cjfa-52248	254	7	2021	2021	NUM
cjfa-52248	254	8	-	-	PUNCT
cjfa-52248	254	9	0449	0449	NUM
cjfa-52248	254	10	.	.	PUNCT
cjfa-52248	255	1	guthrie	guthrie	PROPN
cjfa-52248	255	2	,	,	PUNCT
cjfa-52248	255	3	j.	j.	PROPN
cjfa-52248	255	4	,	,	PUNCT
cjfa-52248	255	5	cuganesan	cuganesan	ADJ
cjfa-52248	255	6	,	,	PUNCT
cjfa-52248	255	7	s.	s.	PROPN
cjfa-52248	255	8	,	,	PUNCT
cjfa-52248	255	9	&	&	CCONJ
cjfa-52248	255	10	ward	ward	PROPN
cjfa-52248	255	11	,	,	PUNCT
cjfa-52248	255	12	l.	l.	PROPN
cjfa-52248	255	13	(	(	PUNCT
cjfa-52248	255	14	2007	2007	NUM
cjfa-52248	255	15	)	)	PUNCT
cjfa-52248	255	16	.	.	PUNCT
cjfa-52248	256	1	extended	extend	VERB
cjfa-52248	256	2	performance	performance	NOUN
cjfa-52248	256	3	reporting	reporting	NOUN
cjfa-52248	256	4	:	:	PUNCT
cjfa-52248	256	5	evaluating	evaluate	VERB
cjfa-52248	256	6	corporate	corporate	ADJ
cjfa-52248	256	7	social	social	ADJ
cjfa-52248	256	8	responsibility	responsibility	NOUN
cjfa-52248	256	9	and	and	CCONJ
cjfa-52248	256	10	intellectual	intellectual	ADJ
cjfa-52248	256	11	capital	capital	NOUN
cjfa-52248	256	12	management	management	NOUN
cjfa-52248	256	13	.	.	PUNCT
cjfa-52248	257	1	issues	issue	NOUN
cjfa-52248	257	2	in	in	ADP
cjfa-52248	257	3	social	social	ADJ
cjfa-52248	257	4	and	and	CCONJ
cjfa-52248	257	5	environmental	environmental	ADJ
cjfa-52248	257	6	accounting	accounting	NOUN
cjfa-52248	257	7	,	,	PUNCT
cjfa-52248	257	8	1(1	1(1	NUM
cjfa-52248	257	9	)	)	PUNCT
cjfa-52248	257	10	.	.	PUNCT
cjfa-52248	258	1	https://dx.doi.org/10.22164/	https://dx.doi.org/10.22164/	PROPN
cjfa-52248	258	2	isea.v1i1.4	isea.v1i1.4	PROPN
cjfa-52248	258	3	.	.	PUNCT
cjfa-52248	259	1	herzig	herzig	PROPN
cjfa-52248	259	2	,	,	PUNCT
cjfa-52248	259	3	c.	c.	PROPN
cjfa-52248	259	4	,	,	PUNCT
cjfa-52248	259	5	&	&	CCONJ
cjfa-52248	259	6	schaltegger	schaltegger	PROPN
cjfa-52248	259	7	,	,	PUNCT
cjfa-52248	259	8	s.	s.	PROPN
cjfa-52248	259	9	(	(	PUNCT
cjfa-52248	259	10	2006	2006	NUM
cjfa-52248	259	11	)	)	PUNCT
cjfa-52248	259	12	corporate	corporate	ADJ
cjfa-52248	259	13	sustainability	sustainability	NOUN
cjfa-52248	259	14	reporting	reporting	NOUN
cjfa-52248	259	15	.	.	PUNCT
cjfa-52248	260	1	an	an	DET
cjfa-52248	260	2	overview	overview	NOUN
cjfa-52248	260	3	.	.	PUNCT
cjfa-52248	261	1	in	in	ADP
cjfa-52248	261	2	:	:	PUNCT
cjfa-52248	261	3	schaltegger	schaltegger	NOUN
cjfa-52248	261	4	,	,	PUNCT
cjfa-52248	261	5	s.	s.	PROPN
cjfa-52248	261	6	,	,	PUNCT
cjfa-52248	261	7	bennett	bennett	PROPN
cjfa-52248	261	8	,	,	PUNCT
cjfa-52248	261	9	m.	m.	NOUN
cjfa-52248	261	10	,	,	PUNCT
cjfa-52248	261	11	burritt	burritt	PROPN
cjfa-52248	261	12	,	,	PUNCT
cjfa-52248	261	13	r.	r.	PROPN
cjfa-52248	261	14	(	(	PUNCT
cjfa-52248	261	15	eds	ed	NOUN
cjfa-52248	261	16	)	)	PUNCT
cjfa-52248	261	17	sustainability	sustainability	NOUN
cjfa-52248	261	18	accounting	accounting	NOUN
cjfa-52248	261	19	and	and	CCONJ
cjfa-52248	261	20	reporting	reporting	NOUN
cjfa-52248	261	21	.	.	PUNCT
cjfa-52248	261	22	,	,	PUNCT
cjfa-52248	261	23	vol	vol	NOUN
cjfa-52248	261	24	21	21	NUM
cjfa-52248	261	25	.	.	PUNCT
cjfa-52248	261	26	springer	springer	NOUN
cjfa-52248	261	27	,	,	PUNCT
cjfa-52248	261	28	dordrecht	dordrecht	PROPN
cjfa-52248	261	29	.	.	PUNCT
cjfa-52248	261	30	https://doi.org/10.1007/978-1-4020-4974-3_13	https://doi.org/10.1007/978-1-4020-4974-3_13	NOUN
cjfa-52248	261	31	.	.	PUNCT
cjfa-52248	262	1	kabara	kabara	PROPN
cjfa-52248	262	2	,	,	PUNCT
cjfa-52248	262	3	a.s	a.s	PROPN
cjfa-52248	262	4	.	.	PROPN
cjfa-52248	262	5	,	,	PUNCT
cjfa-52248	262	6	abdullah	abdullah	PROPN
cjfa-52248	262	7	,	,	PUNCT
cjfa-52248	262	8	d.f	d.f	PROPN
cjfa-52248	262	9	.	.	PROPN
cjfa-52248	262	10	,	,	PUNCT
cjfa-52248	262	11	khatib	khatib	PROPN
cjfa-52248	262	12	,	,	PUNCT
cjfa-52248	262	13	s.f	s.f	PROPN
cjfa-52248	262	14	.	.	PROPN
cjfa-52248	262	15	,	,	PUNCT
cjfa-52248	262	16	bazhair	bazhair	PROPN
cjfa-52248	262	17	,	,	PUNCT
cjfa-52248	262	18	a.h	a.h	PROPN
cjfa-52248	262	19	.	.	PROPN
cjfa-52248	262	20	,	,	PUNCT
cjfa-52248	262	21	&	&	CCONJ
cjfa-52248	262	22	al	al	PROPN
cjfa-52248	262	23	amosh	amosh	PROPN
cjfa-52248	262	24	,	,	PUNCT
cjfa-52248	262	25	h.	h.	PROPN
cjfa-52248	262	26	(	(	PUNCT
cjfa-52248	262	27	2023	2023	NUM
cjfa-52248	262	28	)	)	PUNCT
cjfa-52248	262	29	.	.	PUNCT
cjfa-52248	263	1	moderating	moderate	VERB
cjfa-52248	263	2	role	role	NOUN
cjfa-52248	263	3	of	of	ADP
cjfa-52248	263	4	governance	governance	NOUN
cjfa-52248	263	5	regulatory	regulatory	ADJ
cjfa-52248	263	6	compliance	compliance	NOUN
cjfa-52248	263	7	on	on	ADP
cjfa-52248	263	8	board	board	NOUN
cjfa-52248	263	9	diversity	diversity	NOUN
cjfa-52248	263	10	and	and	CCONJ
cjfa-52248	263	11	voluntary	voluntary	ADJ
cjfa-52248	263	12	disclosure	disclosure	NOUN
cjfa-52248	263	13	of	of	ADP
cjfa-52248	263	14	non	non	ADJ
cjfa-52248	263	15	-	-	ADJ
cjfa-52248	263	16	financial	financial	ADJ
cjfa-52248	263	17	firms	firm	NOUN
cjfa-52248	263	18	in	in	ADP
cjfa-52248	263	19	a	a	DET
cjfa-52248	263	20	developing	develop	VERB
cjfa-52248	263	21	country	country	NOUN
cjfa-52248	263	22	.	.	PUNCT
cjfa-52248	264	1	sustainability	sustainability	NOUN
cjfa-52248	264	2	,	,	PUNCT
cjfa-52248	264	3	15(5	15(5	NUM
cjfa-52248	264	4	)	)	PUNCT
cjfa-52248	264	5	,	,	PUNCT
cjfa-52248	264	6	4527	4527	NUM
cjfa-52248	264	7	.	.	PUNCT
cjfa-52248	265	1	https://doi.org/10.3390/su15054527	https://doi.org/10.3390/su15054527	PROPN
cjfa-52248	265	2	.	.	PUNCT
cjfa-52248	266	1	krejcie	krejcie	PROPN
cjfa-52248	266	2	,	,	PUNCT
cjfa-52248	266	3	r.v	r.v	PROPN
cjfa-52248	266	4	.	.	PROPN
cjfa-52248	266	5	,	,	PUNCT
cjfa-52248	266	6	&	&	CCONJ
cjfa-52248	266	7	morgan	morgan	PROPN
cjfa-52248	266	8	,	,	PUNCT
cjfa-52248	266	9	d.w	d.w	PROPN
cjfa-52248	266	10	.	.	PUNCT
cjfa-52248	266	11	(	(	PUNCT
cjfa-52248	266	12	1970	1970	NUM
cjfa-52248	266	13	)	)	PUNCT
cjfa-52248	266	14	.	.	PUNCT
cjfa-52248	267	1	determining	determine	VERB
cjfa-52248	267	2	sample	sample	NOUN
cjfa-52248	267	3	size	size	NOUN
cjfa-52248	267	4	for	for	ADP
cjfa-52248	267	5	research	research	NOUN
cjfa-52248	267	6	activities	activity	NOUN
cjfa-52248	267	7	.	.	PUNCT
cjfa-52248	268	1	educational	educational	ADJ
cjfa-52248	268	2	and	and	CCONJ
cjfa-52248	268	3	psychological	psychological	ADJ
cjfa-52248	268	4	measurement	measurement	NOUN
cjfa-52248	268	5	,	,	PUNCT
cjfa-52248	268	6	30(3	30(3	NUM
cjfa-52248	268	7	)	)	PUNCT
cjfa-52248	268	8	,	,	PUNCT
cjfa-52248	268	9	607	607	NUM
cjfa-52248	268	10	-	-	SYM
cjfa-52248	268	11	610	610	NUM
cjfa-52248	268	12	.	.	PUNCT
cjfa-52248	269	1	mahmood	mahmood	PROPN
cjfa-52248	269	2	,	,	PUNCT
cjfa-52248	269	3	m.	m.	NOUN
cjfa-52248	269	4	,	,	PUNCT
cjfa-52248	269	5	&	&	CCONJ
cjfa-52248	269	6	orazalin	orazalin	PROPN
cjfa-52248	269	7	,	,	PUNCT
cjfa-52248	269	8	n.	n.	NOUN
cjfa-52248	269	9	(	(	PUNCT
cjfa-52248	269	10	2017	2017	NUM
cjfa-52248	269	11	)	)	PUNCT
cjfa-52248	269	12	.	.	PUNCT
cjfa-52248	270	1	green	green	ADJ
cjfa-52248	270	2	governance	governance	NOUN
cjfa-52248	270	3	and	and	CCONJ
cjfa-52248	270	4	sustainability	sustainability	NOUN
cjfa-52248	270	5	reporting	reporting	NOUN
cjfa-52248	270	6	in	in	ADP
cjfa-52248	270	7	kazakhstan	kazakhstan	PROPN
cjfa-52248	270	8	’s	’s	PART
cjfa-52248	270	9	oil	oil	NOUN
cjfa-52248	270	10	,	,	PUNCT
cjfa-52248	270	11	gas	gas	NOUN
cjfa-52248	270	12	,	,	PUNCT
cjfa-52248	270	13	and	and	CCONJ
cjfa-52248	270	14	mining	mining	NOUN
cjfa-52248	270	15	sector	sector	NOUN
cjfa-52248	270	16	:	:	PUNCT
cjfa-52248	270	17	evidence	evidence	NOUN
cjfa-52248	270	18	from	from	ADP
cjfa-52248	270	19	a	a	DET
cjfa-52248	270	20	former	former	ADJ
cjfa-52248	270	21	ussr	ussr	ADJ
cjfa-52248	270	22	emerging	emerge	VERB
cjfa-52248	270	23	economy	economy	NOUN
cjfa-52248	270	24	.	.	PUNCT
cjfa-52248	271	1	journal	journal	NOUN
cjfa-52248	271	2	of	of	ADP
cjfa-52248	271	3	cleaner	clean	ADJ
cjfa-52248	271	4	production	production	NOUN
cjfa-52248	271	5	,	,	PUNCT
cjfa-52248	271	6	164	164	NUM
cjfa-52248	271	7	,	,	PUNCT
cjfa-52248	271	8	389	389	NUM
cjfa-52248	271	9	-	-	SYM
cjfa-52248	271	10	397	397	NUM
cjfa-52248	271	11	.	.	PUNCT
cjfa-52248	272	1	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
cjfa-52248	272	2	.	.	PUNCT
cjfa-52248	273	1	jclepro.2017.06.203	jclepro.2017.06.203	PROPN
cjfa-52248	273	2	.	.	PUNCT
cjfa-52248	274	1	ofoegbu	ofoegbu	PROPN
cjfa-52248	274	2	,	,	PUNCT
cjfa-52248	274	3	g.n	g.n	PROPN
cjfa-52248	274	4	.	.	PROPN
cjfa-52248	274	5	,	,	PUNCT
cjfa-52248	274	6	odoemelam	odoemelam	PROPN
cjfa-52248	274	7	,	,	PUNCT
cjfa-52248	274	8	n.	n.	NOUN
cjfa-52248	274	9	,	,	PUNCT
cjfa-52248	274	10	&	&	CCONJ
cjfa-52248	274	11	okafor	okafor	PROPN
cjfa-52248	274	12	,	,	PUNCT
cjfa-52248	274	13	r.g	r.g	PROPN
cjfa-52248	274	14	.	.	PROPN
cjfa-52248	274	15	(	(	PUNCT
cjfa-52248	274	16	2018	2018	NUM
cjfa-52248	274	17	)	)	PUNCT
cjfa-52248	274	18	.	.	PUNCT
cjfa-52248	275	1	corporate	corporate	ADJ
cjfa-52248	275	2	board	board	NOUN
cjfa-52248	275	3	characteristics	characteristic	NOUN
cjfa-52248	275	4	and	and	CCONJ
cjfa-52248	275	5	environmental	environmental	ADJ
cjfa-52248	275	6	disclosure	disclosure	NOUN
cjfa-52248	275	7	quantity	quantity	NOUN
cjfa-52248	275	8	:	:	PUNCT
cjfa-52248	275	9	evidence	evidence	NOUN
cjfa-52248	275	10	from	from	ADP
cjfa-52248	275	11	south	south	PROPN
cjfa-52248	275	12	africa	africa	PROPN
cjfa-52248	275	13	(	(	PUNCT
cjfa-52248	275	14	integrated	integrate	VERB
cjfa-52248	275	15	reporting	reporting	NOUN
cjfa-52248	275	16	)	)	PUNCT
cjfa-52248	275	17	and	and	CCONJ
cjfa-52248	275	18	nigeria	nigeria	PROPN
cjfa-52248	275	19	(	(	PUNCT
cjfa-52248	275	20	traditional	traditional	ADJ
cjfa-52248	275	21	reporting	reporting	NOUN
cjfa-52248	275	22	)	)	PUNCT
cjfa-52248	275	23	.	.	PUNCT
cjfa-52248	276	1	cogent	cogent	NOUN
cjfa-52248	276	2	business	business	PROPN
cjfa-52248	276	3	&	&	CCONJ
cjfa-52248	276	4	management	management	PROPN
cjfa-52248	276	5	,	,	PUNCT
cjfa-52248	276	6	5(1	5(1	NUM
cjfa-52248	276	7	)	)	PUNCT
cjfa-52248	276	8	,	,	PUNCT
cjfa-52248	276	9	1551510	1551510	NUM
cjfa-52248	276	10	.	.	PUNCT
cjfa-52248	277	1	https://doi.org/10.1080/23311975.2018.1551510	https://doi.org/10.1080/23311975.2018.1551510	PROPN
cjfa-52248	277	2	.	.	PUNCT
cjfa-52248	278	1	orazalin	orazalin	ADJ
cjfa-52248	278	2	,	,	PUNCT
cjfa-52248	278	3	n.	n.	NOUN
cjfa-52248	278	4	,	,	PUNCT
cjfa-52248	278	5	&	&	CCONJ
cjfa-52248	278	6	mahmood	mahmood	PROPN
cjfa-52248	278	7	,	,	PUNCT
cjfa-52248	278	8	m.	m.	NOUN
cjfa-52248	278	9	(	(	PUNCT
cjfa-52248	278	10	2019	2019	NUM
cjfa-52248	278	11	)	)	PUNCT
cjfa-52248	278	12	.	.	PUNCT
cjfa-52248	279	1	determinants	determinant	NOUN
cjfa-52248	279	2	of	of	ADP
cjfa-52248	279	3	gri	gri	NOUN
cjfa-52248	279	4	-	-	PUNCT
cjfa-52248	279	5	based	base	VERB
cjfa-52248	279	6	sustainability	sustainability	NOUN
cjfa-52248	279	7	reporting	reporting	NOUN
cjfa-52248	279	8	:	:	PUNCT
cjfa-52248	279	9	evidence	evidence	NOUN
cjfa-52248	279	10	from	from	ADP
cjfa-52248	279	11	an	an	DET
cjfa-52248	279	12	emerging	emerge	VERB
cjfa-52248	279	13	economy	economy	NOUN
cjfa-52248	279	14	.	.	PUNCT
cjfa-52248	280	1	journal	journal	NOUN
cjfa-52248	280	2	of	of	ADP
cjfa-52248	280	3	accounting	account	VERB
cjfa-52248	280	4	in	in	ADP
cjfa-52248	280	5	emerging	emerge	VERB
cjfa-52248	280	6	economies	economy	NOUN
cjfa-52248	280	7	,	,	PUNCT
cjfa-52248	280	8	10(1	10(1	NUM
cjfa-52248	280	9	)	)	PUNCT
cjfa-52248	280	10	,	,	PUNCT
cjfa-52248	280	11	140	140	NUM
cjfa-52248	280	12	-	-	SYM
cjfa-52248	280	13	164	164	NUM
cjfa-52248	280	14	.	.	PUNCT
cjfa-52248	281	1	https://doi.org/10.1108/jaee-12-2018-0137	https://doi.org/10.1108/jaee-12-2018-0137	PROPN
cjfa-52248	281	2	.	.	PUNCT
cjfa-52248	282	1	park	park	PROPN
cjfa-52248	282	2	,	,	PUNCT
cjfa-52248	282	3	h.m	h.m	PROPN
cjfa-52248	282	4	.	.	PROPN
cjfa-52248	282	5	(	(	PUNCT
cjfa-52248	282	6	2008	2008	NUM
cjfa-52248	282	7	)	)	PUNCT
cjfa-52248	282	8	.	.	PUNCT
cjfa-52248	283	1	univariate	univariate	ADJ
cjfa-52248	283	2	analysis	analysis	NOUN
cjfa-52248	283	3	and	and	CCONJ
cjfa-52248	283	4	normality	normality	NOUN
cjfa-52248	283	5	test	test	NOUN
cjfa-52248	283	6	using	use	VERB
cjfa-52248	283	7	sas	sas	PROPN
cjfa-52248	283	8	,	,	PUNCT
cjfa-52248	283	9	stata	stata	NOUN
cjfa-52248	283	10	,	,	PUNCT
cjfa-52248	283	11	and	and	CCONJ
cjfa-52248	283	12	spss	spss	X
cjfa-52248	283	13	.	.	PUNCT
cjfa-52248	284	1	technical	technical	ADJ
cjfa-52248	284	2	working	working	PROPN
cjfa-52248	284	3	paper	paper	NOUN
cjfa-52248	284	4	.	.	PUNCT
cjfa-52248	285	1	the	the	DET
cjfa-52248	285	2	university	university	NOUN
cjfa-52248	285	3	information	information	NOUN
cjfa-52248	285	4	technology	technology	NOUN
cjfa-52248	285	5	services	service	NOUN
cjfa-52248	285	6	(	(	PUNCT
cjfa-52248	285	7	uits	uits	PROPN
cjfa-52248	285	8	)	)	PUNCT
cjfa-52248	285	9	center	center	NOUN
cjfa-52248	285	10	for	for	ADP
cjfa-52248	285	11	statistical	statistical	ADJ
cjfa-52248	285	12	and	and	CCONJ
cjfa-52248	285	13	mathematical	mathematical	ADJ
cjfa-52248	285	14	computing	computing	NOUN
cjfa-52248	285	15	,	,	PUNCT
cjfa-52248	285	16	indiana	indiana	PROPN
cjfa-52248	285	17	university	university	PROPN
cjfa-52248	285	18	.	.	PUNCT
cjfa-52248	286	1	talbot	talbot	PROPN
cjfa-52248	286	2	,	,	PUNCT
cjfa-52248	286	3	d.	d.	PROPN
cjfa-52248	286	4	,	,	PUNCT
cjfa-52248	286	5	raineri	raineri	PROPN
cjfa-52248	286	6	,	,	PUNCT
cjfa-52248	286	7	n.	n.	NOUN
cjfa-52248	286	8	,	,	PUNCT
cjfa-52248	286	9	&	&	CCONJ
cjfa-52248	286	10	daou	daou	PROPN
cjfa-52248	286	11	,	,	PUNCT
cjfa-52248	286	12	a.	a.	NOUN
cjfa-52248	286	13	(	(	PUNCT
cjfa-52248	286	14	2021	2021	NUM
cjfa-52248	286	15	)	)	PUNCT
cjfa-52248	286	16	.	.	PUNCT
cjfa-52248	287	1	implementation	implementation	NOUN
cjfa-52248	287	2	of	of	ADP
cjfa-52248	287	3	sustainability	sustainability	NOUN
cjfa-52248	287	4	management	management	NOUN
cjfa-52248	287	5	tools	tool	NOUN
cjfa-52248	287	6	:	:	PUNCT
cjfa-52248	287	7	the	the	DET
cjfa-52248	287	8	contribution	contribution	NOUN
cjfa-52248	287	9	of	of	ADP
cjfa-52248	287	10	awareness	awareness	NOUN
cjfa-52248	287	11	,	,	PUNCT
cjfa-52248	287	12	external	external	ADJ
cjfa-52248	287	13	pressures	pressure	NOUN
cjfa-52248	287	14	,	,	PUNCT
cjfa-52248	287	15	and	and	CCONJ
cjfa-52248	287	16	stakeholder	stakeholder	NOUN
cjfa-52248	287	17	consultation	consultation	NOUN
cjfa-52248	287	18	.	.	PUNCT
cjfa-52248	288	1	corporate	corporate	ADJ
cjfa-52248	288	2	social	social	ADJ
cjfa-52248	288	3	responsibility	responsibility	NOUN
cjfa-52248	288	4	and	and	CCONJ
cjfa-52248	288	5	environmental	environmental	ADJ
cjfa-52248	288	6	management	management	NOUN
cjfa-52248	288	7	,	,	PUNCT
cjfa-52248	288	8	28(1	28(1	NOUN
cjfa-52248	288	9	)	)	PUNCT
cjfa-52248	288	10	,	,	PUNCT
cjfa-52248	288	11	71	71	NUM
cjfa-52248	288	12	-	-	SYM
cjfa-52248	288	13	81	81	NUM
cjfa-52248	288	14	.	.	PUNCT
cjfa-52248	289	1	https://dx.doi.org/10.1002/csr.2033	https://dx.doi.org/10.1002/csr.2033	VERB
cjfa-52248	289	2	.	.	PUNCT
cjfa-52248	290	1	usman	usman	PROPN
cjfa-52248	290	2	,	,	PUNCT
cjfa-52248	290	3	m.k	m.k	PROPN
cjfa-52248	290	4	.	.	PUNCT
cjfa-52248	290	5	(	(	PUNCT
cjfa-52248	290	6	2019	2019	NUM
cjfa-52248	290	7	)	)	PUNCT
cjfa-52248	290	8	.	.	PUNCT
cjfa-52248	291	1	determinants	determinant	NOUN
cjfa-52248	291	2	of	of	ADP
cjfa-52248	291	3	corporate	corporate	ADJ
cjfa-52248	291	4	environmental	environmental	ADJ
cjfa-52248	291	5	disclosures	disclosure	NOUN
cjfa-52248	291	6	of	of	ADP
cjfa-52248	291	7	listed	list	VERB
cjfa-52248	291	8	manufacturing	manufacturing	NOUN
cjfa-52248	291	9	companies	company	NOUN
cjfa-52248	291	10	in	in	ADP
cjfa-52248	291	11	nigeria	nigeria	PROPN
cjfa-52248	291	12	.	.	PUNCT
cjfa-52248	292	1	proquest	proquest	PROPN
cjfa-52248	292	2	publications	publication	NOUN
cjfa-52248	292	3	.	.	PUNCT
cjfa-52248	293	1	muhammed	muhammed	PROPN
cjfa-52248	293	2	kamaldeen	kamaldeen	PROPN
cjfa-52248	293	3	usman8080	usman8080	PROPN
cjfa-52248	293	4	uwuigbe	uwuigbe	NOUN
cjfa-52248	293	5	,	,	PUNCT
cjfa-52248	293	6	u.	u.	PROPN
cjfa-52248	293	7	,	,	PUNCT
cjfa-52248	293	8	teddy	teddy	PROPN
cjfa-52248	293	9	,	,	PUNCT
cjfa-52248	293	10	o.	o.	PROPN
cjfa-52248	293	11	,	,	PUNCT
cjfa-52248	293	12	uwuigbe	uwuigbe	PROPN
cjfa-52248	293	13	,	,	PUNCT
cjfa-52248	293	14	o.r	o.r	PROPN
cjfa-52248	293	15	.	.	PROPN
cjfa-52248	293	16	,	,	PUNCT
cjfa-52248	293	17	emmanuel	emmanuel	PROPN
cjfa-52248	293	18	,	,	PUNCT
cjfa-52248	293	19	o.	o.	PROPN
cjfa-52248	293	20	,	,	PUNCT
cjfa-52248	293	21	asiriuwa	asiriuwa	ADJ
cjfa-52248	293	22	,	,	PUNCT
cjfa-52248	293	23	o.	o.	PROPN
cjfa-52248	293	24	,	,	PUNCT
cjfa-52248	293	25	eyitomi	eyitomi	NOUN
cjfa-52248	293	26	,	,	PUNCT
cjfa-52248	293	27	g.a	g.a	PROPN
cjfa-52248	293	28	.	.	PROPN
cjfa-52248	293	29	,	,	PUNCT
cjfa-52248	293	30	&	&	CCONJ
cjfa-52248	293	31	taiwo	taiwo	PROPN
cjfa-52248	293	32	,	,	PUNCT
cjfa-52248	293	33	o.	o.	PROPN
cjfa-52248	293	34	s.	s.	PROPN
cjfa-52248	293	35	(	(	PUNCT
cjfa-52248	293	36	2018	2018	NUM
cjfa-52248	293	37	)	)	PUNCT
cjfa-52248	293	38	.	.	PUNCT
cjfa-52248	294	1	sustainability	sustainability	NOUN
cjfa-52248	294	2	reporting	reporting	NOUN
cjfa-52248	294	3	and	and	CCONJ
cjfa-52248	294	4	firm	firm	ADJ
cjfa-52248	294	5	performance	performance	NOUN
cjfa-52248	294	6	:	:	PUNCT
cjfa-52248	294	7	a	a	DET
cjfa-52248	294	8	bi	bi	ADJ
cjfa-52248	294	9	-	-	ADJ
cjfa-52248	294	10	directional	directional	ADJ
cjfa-52248	294	11	approach	approach	NOUN
cjfa-52248	294	12	.	.	PUNCT
cjfa-52248	295	1	academy	academy	NOUN
cjfa-52248	295	2	of	of	ADP
cjfa-52248	295	3	strategic	strategic	ADJ
cjfa-52248	295	4	management	management	NOUN
cjfa-52248	295	5	journal	journal	NOUN
cjfa-52248	295	6	,	,	PUNCT
cjfa-52248	295	7	17(3	17(3	NUM
cjfa-52248	295	8	)	)	PUNCT
cjfa-52248	295	9	,	,	PUNCT
cjfa-52248	295	10	1	1	NUM
cjfa-52248	295	11	-	-	SYM
cjfa-52248	295	12	16	16	NUM
cjfa-52248	295	13	.	.	PUNCT
cjfa-52248	296	1	welbeck	welbeck	PROPN
cjfa-52248	296	2	,	,	PUNCT
cjfa-52248	296	3	e.	e.	PROPN
cjfa-52248	296	4	,	,	PUNCT
cjfa-52248	296	5	owusu	owusu	PROPN
cjfa-52248	296	6	,	,	PUNCT
cjfa-52248	296	7	g.	g.	PROPN
cjfa-52248	296	8	,	,	PUNCT
cjfa-52248	296	9	bekoe	bekoe	PROPN
cjfa-52248	296	10	,	,	PUNCT
cjfa-52248	296	11	r.	r.	PROPN
cjfa-52248	296	12	,	,	PUNCT
cjfa-52248	296	13	&	&	CCONJ
cjfa-52248	296	14	kusi	kusi	PROPN
cjfa-52248	296	15	,	,	PUNCT
cjfa-52248	296	16	j.	j.	PROPN
cjfa-52248	296	17	(	(	PUNCT
cjfa-52248	296	18	2017	2017	NUM
cjfa-52248	296	19	)	)	PUNCT
cjfa-52248	296	20	.	.	PUNCT
cjfa-52248	297	1	determinants	determinant	NOUN
cjfa-52248	297	2	of	of	ADP
cjfa-52248	297	3	environmental	environmental	ADJ
cjfa-52248	297	4	disclosures	disclosure	NOUN
cjfa-52248	297	5	of	of	ADP
cjfa-52248	297	6	listed	list	VERB
cjfa-52248	297	7	firms	firm	NOUN
cjfa-52248	297	8	in	in	ADP
cjfa-52248	297	9	ghana	ghana	PROPN
cjfa-52248	297	10	.	.	PUNCT
cjfa-52248	298	1	international	international	ADJ
cjfa-52248	298	2	journal	journal	PROPN
cjfa-52248	298	3	of	of	ADP
cjfa-52248	298	4	corporate	corporate	ADJ
cjfa-52248	298	5	social	social	ADJ
cjfa-52248	298	6	responsibility	responsibility	NOUN
cjfa-52248	298	7	,	,	PUNCT
cjfa-52248	298	8	2(11	2(11	NUM
cjfa-52248	298	9	)	)	PUNCT
cjfa-52248	298	10	.	.	PUNCT
cjfa-52248	299	1	https://dx.doi.org/10.1186/s40991-017-0023-y	https://dx.doi.org/10.1186/s40991-017-0023-y	PROPN
cjfa-52248	299	2	.	.	PUNCT
cjfa-52248	300	1	yahaya	yahaya	PROPN
cjfa-52248	300	2	,	,	PUNCT
cjfa-52248	300	3	k.a	k.a	PROPN
cjfa-52248	300	4	.	.	PROPN
cjfa-52248	300	5	,	,	PUNCT
cjfa-52248	300	6	bamigbade	bamigbade	VERB
cjfa-52248	300	7	,	,	PUNCT
cjfa-52248	300	8	d.	d.	PROPN
cjfa-52248	300	9	,	,	PUNCT
cjfa-52248	300	10	&	&	CCONJ
cjfa-52248	300	11	ajiboye	ajiboye	PROPN
cjfa-52248	300	12	,	,	PUNCT
cjfa-52248	300	13	o.g	o.g	PROPN
cjfa-52248	300	14	.	.	PROPN
cjfa-52248	300	15	(	(	PUNCT
cjfa-52248	300	16	2022	2022	NUM
cjfa-52248	300	17	)	)	PUNCT
cjfa-52248	300	18	.	.	PUNCT
cjfa-52248	301	1	the	the	DET
cjfa-52248	301	2	effect	effect	NOUN
cjfa-52248	301	3	of	of	ADP
cjfa-52248	301	4	corporate	corporate	ADJ
cjfa-52248	301	5	governance	governance	NOUN
cjfa-52248	301	6	on	on	ADP
cjfa-52248	301	7	environmental	environmental	ADJ
cjfa-52248	301	8	disclosure	disclosure	NOUN
cjfa-52248	301	9	by	by	ADP
cjfa-52248	301	10	listed	list	VERB
cjfa-52248	301	11	nigerian	nigerian	ADJ
cjfa-52248	301	12	consumer	consumer	NOUN
cjfa-52248	301	13	goods	good	NOUN
cjfa-52248	301	14	firms	firm	NOUN
cjfa-52248	301	15	.	.	PUNCT
cjfa-52248	302	1	jurnal	jurnal	ADJ
cjfa-52248	302	2	administrasi	administrasi	NOUN
cjfa-52248	302	3	bisnis	bisnis	PROPN
cjfa-52248	302	4	,	,	PUNCT
cjfa-52248	302	5	11(1	11(1	NUM
cjfa-52248	302	6	)	)	PUNCT
cjfa-52248	302	7	,	,	PUNCT
cjfa-52248	302	8	53	53	NUM
cjfa-52248	302	9	-	-	SYM
cjfa-52248	302	10	64	64	NUM
cjfa-52248	302	11	.	.	PUNCT
cjfa-52248	303	1	https://doi.org/10.14710/jab.v11i1.41599	https://doi.org/10.14710/jab.v11i1.41599	PROPN
cjfa-52248	303	2	.	.	PUNCT