id	sid	tid	token	lemma	pos
esutjss-207	1	1	volume	volume	NOUN
esutjss-207	1	2	9	9	NUM
esutjss-207	1	3	number	number	NOUN
esutjss-207	1	4	2	2	NUM
esutjss-207	1	5	,	,	PUNCT
esutjss-207	1	6	2024	2024	NUM
esutjss-207	1	7	faculty	faculty	NOUN
esutjss-207	1	8	of	of	ADP
esutjss-207	1	9	social	social	ADJ
esutjss-207	1	10	sciences	science	NOUN
esutjss-207	1	11	,	,	PUNCT
esutjss-207	1	12	enugu	enugu	PROPN
esutjss-207	1	13	state	state	PROPN
esutjss-207	1	14	university	university	PROPN
esutjss-207	1	15	of	of	ADP
esutjss-207	1	16	science	science	NOUN
esutjss-207	1	17	and	and	CCONJ
esutjss-207	1	18	technology	technology	NOUN
esutjss-207	1	19	editor	editor	NOUN
esutjss-207	1	20	-	-	PUNCT
esutjss-207	1	21	in	in	ADP
esutjss-207	1	22	-	-	PUNCT
esutjss-207	1	23	chief	chief	NOUN
esutjss-207	1	24	prof	prof	NOUN
esutjss-207	1	25	.	.	PUNCT
esutjss-207	2	1	oby	oby	PROPN
esutjss-207	2	2	omeje	omeje	PROPN
esutjss-207	2	3	managing	managing	PROPN
esutjss-207	2	4	editor	editor	NOUN
esutjss-207	2	5	prof	prof	PROPN
esutjss-207	2	6	.	.	PUNCT
esutjss-207	3	1	barnabas	barnabas	PROPN
esutjss-207	3	2	nwankwo	nwankwo	PROPN
esutjss-207	3	3	published	publish	VERB
esutjss-207	3	4	by	by	ADP
esutjss-207	3	5	enugu	enugu	PROPN
esutjss-207	3	6	state	state	PROPN
esutjss-207	3	7	university	university	PROPN
esutjss-207	3	8	of	of	ADP
esutjss-207	3	9	science	science	PROPN
esutjss-207	3	10	&	&	CCONJ
esutjss-207	3	11	technology	technology	PROPN
esutjss-207	3	12	journal	journal	NOUN
esutjss-207	3	13	of	of	ADP
esutjss-207	3	14	social	social	PROPN
esutjss-207	3	15	sciences	sciences	PROPN
esutjss-207	3	16	&	&	CCONJ
esutjss-207	3	17	humanities	humanity	NOUN
esutjss-207	3	18	182	182	NUM
esutjss-207	3	19	assessment	assessment	NOUN
esutjss-207	3	20	of	of	ADP
esutjss-207	3	21	corporate	corporate	ADJ
esutjss-207	3	22	social	social	ADJ
esutjss-207	3	23	responsibility	responsibility	NOUN
esutjss-207	3	24	disclosure	disclosure	NOUN
esutjss-207	3	25	on	on	ADP
esutjss-207	3	26	return	return	NOUN
esutjss-207	3	27	on	on	ADP
esutjss-207	3	28	asset	asset	NOUN
esutjss-207	3	29	and	and	CCONJ
esutjss-207	3	30	share	share	NOUN
esutjss-207	3	31	price	price	NOUN
esutjss-207	3	32	of	of	ADP
esutjss-207	3	33	seplat	seplat	ADJ
esutjss-207	3	34	energy	energy	PROPN
esutjss-207	3	35	plc	plc	PROPN
esutjss-207	3	36	in	in	ADP
esutjss-207	3	37	nigeria	nigeria	PROPN
esutjss-207	4	1	1olorunnisola	1olorunnisola	NUM
esutjss-207	4	2	abiola	abiola	PROPN
esutjss-207	4	3	olubukola	olubukola	NOUN
esutjss-207	4	4	2aruwaji	2aruwaji	NUM
esutjss-207	4	5	akintola	akintola	PROPN
esutjss-207	4	6	micheal	micheal	NOUN
esutjss-207	4	7	1department	1department	NUM
esutjss-207	4	8	of	of	ADP
esutjss-207	4	9	business	business	PROPN
esutjss-207	4	10	administration	administration	PROPN
esutjss-207	4	11	,	,	PUNCT
esutjss-207	4	12	kampala	kampala	PROPN
esutjss-207	4	13	international	international	PROPN
esutjss-207	4	14	university	university	PROPN
esutjss-207	4	15	,	,	PUNCT
esutjss-207	4	16	uganda	uganda	PROPN
esutjss-207	4	17	abiol2k2@kiu.ac.ug	abiol2k2@kiu.ac.ug	PUNCT
esutjss-207	4	18	2department	2department	NUM
esutjss-207	4	19	of	of	ADP
esutjss-207	4	20	accounting	accounting	NOUN
esutjss-207	4	21	and	and	CCONJ
esutjss-207	4	22	finance	finance	NOUN
esutjss-207	4	23	,	,	PUNCT
esutjss-207	4	24	kampala	kampala	PROPN
esutjss-207	4	25	international	international	PROPN
esutjss-207	4	26	university	university	PROPN
esutjss-207	4	27	,	,	PUNCT
esutjss-207	4	28	uganda	uganda	PROPN
esutjss-207	4	29	aruwaji@kiu.ac.ug	aruwaji@kiu.ac.ug	PROPN
esutjss-207	4	30	abstract	abstract	ADJ
esutjss-207	4	31	corporate	corporate	ADJ
esutjss-207	4	32	social	social	ADJ
esutjss-207	4	33	responsibility	responsibility	NOUN
esutjss-207	4	34	(	(	PUNCT
esutjss-207	4	35	csr	csr	NOUN
esutjss-207	4	36	)	)	PUNCT
esutjss-207	4	37	is	be	AUX
esutjss-207	4	38	considered	consider	VERB
esutjss-207	4	39	an	an	DET
esutjss-207	4	40	instrument	instrument	NOUN
esutjss-207	4	41	for	for	ADP
esutjss-207	4	42	improving	improve	VERB
esutjss-207	4	43	a	a	DET
esutjss-207	4	44	company	company	NOUN
esutjss-207	4	45	's	's	PART
esutjss-207	4	46	reputation	reputation	NOUN
esutjss-207	4	47	with	with	ADP
esutjss-207	4	48	key	key	ADJ
esutjss-207	4	49	stakeholders	stakeholder	NOUN
esutjss-207	4	50	,	,	PUNCT
esutjss-207	4	51	generating	generate	VERB
esutjss-207	4	52	revenue	revenue	NOUN
esutjss-207	4	53	,	,	PUNCT
esutjss-207	4	54	and	and	CCONJ
esutjss-207	4	55	improving	improve	VERB
esutjss-207	4	56	bottom	bottom	ADJ
esutjss-207	4	57	-	-	PUNCT
esutjss-207	4	58	line	line	NOUN
esutjss-207	4	59	results	result	NOUN
esutjss-207	4	60	;	;	PUNCT
esutjss-207	4	61	however	however	ADV
esutjss-207	4	62	,	,	PUNCT
esutjss-207	4	63	rather	rather	ADV
esutjss-207	4	64	than	than	ADP
esutjss-207	4	65	corporate	corporate	ADJ
esutjss-207	4	66	organizations	organization	NOUN
esutjss-207	4	67	,	,	PUNCT
esutjss-207	4	68	most	most	ADJ
esutjss-207	4	69	studies	study	NOUN
esutjss-207	4	70	concentrated	concentrate	VERB
esutjss-207	4	71	on	on	ADP
esutjss-207	4	72	nigeria	nigeria	PROPN
esutjss-207	4	73	,	,	PUNCT
esutjss-207	4	74	a	a	DET
esutjss-207	4	75	sovereign	sovereign	ADJ
esutjss-207	4	76	state	state	NOUN
esutjss-207	4	77	.	.	PUNCT
esutjss-207	5	1	therefore	therefore	ADV
esutjss-207	5	2	,	,	PUNCT
esutjss-207	5	3	it	it	PRON
esutjss-207	5	4	is	be	AUX
esutjss-207	5	5	imperative	imperative	ADJ
esutjss-207	5	6	to	to	PART
esutjss-207	5	7	investigate	investigate	VERB
esutjss-207	5	8	the	the	DET
esutjss-207	5	9	specific	specific	ADJ
esutjss-207	5	10	relationship	relationship	NOUN
esutjss-207	5	11	between	between	ADP
esutjss-207	5	12	corporate	corporate	ADJ
esutjss-207	5	13	social	social	ADJ
esutjss-207	5	14	responsibility	responsibility	NOUN
esutjss-207	5	15	disclosure	disclosure	NOUN
esutjss-207	5	16	and	and	CCONJ
esutjss-207	5	17	its	its	PRON
esutjss-207	5	18	effects	effect	NOUN
esutjss-207	5	19	on	on	ADP
esutjss-207	5	20	asset	asset	NOUN
esutjss-207	5	21	returns	return	NOUN
esutjss-207	5	22	and	and	CCONJ
esutjss-207	5	23	share	share	NOUN
esutjss-207	5	24	prices	price	NOUN
esutjss-207	5	25	,	,	PUNCT
esutjss-207	5	26	with	with	ADP
esutjss-207	5	27	specific	specific	ADJ
esutjss-207	5	28	reference	reference	NOUN
esutjss-207	5	29	to	to	ADP
esutjss-207	5	30	an	an	DET
esutjss-207	5	31	oil	oil	NOUN
esutjss-207	5	32	firm	firm	NOUN
esutjss-207	5	33	such	such	ADJ
esutjss-207	5	34	as	as	ADP
esutjss-207	5	35	seplat	seplat	ADJ
esutjss-207	5	36	energy	energy	PROPN
esutjss-207	5	37	plc	plc	PROPN
esutjss-207	5	38	in	in	ADP
esutjss-207	5	39	nigeria	nigeria	PROPN
esutjss-207	5	40	.	.	PUNCT
esutjss-207	6	1	nigeria	nigeria	PROPN
esutjss-207	6	2	.	.	PUNCT
esutjss-207	7	1	ex	ex	NOUN
esutjss-207	7	2	-	-	ADJ
esutjss-207	7	3	post	post	X
esutjss-207	7	4	facto	facto	X
esutjss-207	7	5	or	or	CCONJ
esutjss-207	7	6	causal	causal	ADJ
esutjss-207	7	7	comparative	comparative	ADJ
esutjss-207	7	8	designs	design	NOUN
esutjss-207	7	9	were	be	AUX
esutjss-207	7	10	utilized	utilize	VERB
esutjss-207	7	11	because	because	SCONJ
esutjss-207	7	12	the	the	DET
esutjss-207	7	13	study	study	NOUN
esutjss-207	7	14	's	's	PART
esutjss-207	7	15	data	datum	NOUN
esutjss-207	7	16	came	come	VERB
esutjss-207	7	17	from	from	ADP
esutjss-207	7	18	the	the	DET
esutjss-207	7	19	annual	annual	ADJ
esutjss-207	7	20	reports	report	NOUN
esutjss-207	7	21	of	of	ADP
esutjss-207	7	22	seplat	seplat	ADJ
esutjss-207	7	23	energy	energy	PROPN
esutjss-207	7	24	plc	plc	PROPN
esutjss-207	7	25	on	on	ADP
esutjss-207	7	26	the	the	DET
esutjss-207	7	27	nigerian	nigerian	ADJ
esutjss-207	7	28	stock	stock	NOUN
esutjss-207	7	29	exchange	exchange	PROPN
esutjss-207	7	30	.	.	PUNCT
esutjss-207	8	1	pearson	pearson	PROPN
esutjss-207	8	2	product	product	PROPN
esutjss-207	8	3	moment	moment	NOUN
esutjss-207	8	4	correlation	correlation	NOUN
esutjss-207	8	5	(	(	PUNCT
esutjss-207	8	6	ppmc	ppmc	NOUN
esutjss-207	8	7	)	)	PUNCT
esutjss-207	8	8	and	and	CCONJ
esutjss-207	8	9	regression	regression	VERB
esutjss-207	8	10	analysis	analysis	NOUN
esutjss-207	8	11	were	be	AUX
esutjss-207	8	12	used	use	VERB
esutjss-207	8	13	to	to	PART
esutjss-207	8	14	analyze	analyze	VERB
esutjss-207	8	15	this	this	DET
esutjss-207	8	16	study	study	NOUN
esutjss-207	8	17	.	.	PUNCT
esutjss-207	9	1	the	the	DET
esutjss-207	9	2	results	result	NOUN
esutjss-207	9	3	showed	show	VERB
esutjss-207	9	4	that	that	SCONJ
esutjss-207	9	5	corporate	corporate	ADJ
esutjss-207	9	6	social	social	ADJ
esutjss-207	9	7	responsibility	responsibility	NOUN
esutjss-207	9	8	indices	index	NOUN
esutjss-207	9	9	are	be	AUX
esutjss-207	9	10	positively	positively	ADV
esutjss-207	9	11	related	relate	VERB
esutjss-207	9	12	to	to	ADP
esutjss-207	9	13	roa	roa	PROPN
esutjss-207	9	14	,	,	PUNCT
esutjss-207	9	15	except	except	SCONJ
esutjss-207	9	16	size	size	NOUN
esutjss-207	9	17	.	.	PUNCT
esutjss-207	10	1	additionally	additionally	ADV
esutjss-207	10	2	,	,	PUNCT
esutjss-207	10	3	it	it	PRON
esutjss-207	10	4	was	be	AUX
esutjss-207	10	5	observed	observe	VERB
esutjss-207	10	6	that	that	SCONJ
esutjss-207	10	7	the	the	DET
esutjss-207	10	8	corporate	corporate	ADJ
esutjss-207	10	9	social	social	ADJ
esutjss-207	10	10	responsibility	responsibility	NOUN
esutjss-207	10	11	index	index	NOUN
esutjss-207	10	12	explains	explain	VERB
esutjss-207	10	13	46.8	46.8	NUM
esutjss-207	10	14	%	%	NOUN
esutjss-207	10	15	of	of	ADP
esutjss-207	10	16	the	the	DET
esutjss-207	10	17	variance	variance	NOUN
esutjss-207	10	18	in	in	ADP
esutjss-207	10	19	roa	roa	PROPN
esutjss-207	10	20	.	.	PUNCT
esutjss-207	11	1	because	because	SCONJ
esutjss-207	11	2	the	the	DET
esutjss-207	11	3	size	size	NOUN
esutjss-207	11	4	and	and	CCONJ
esutjss-207	11	5	donation	donation	NOUN
esutjss-207	11	6	values	value	NOUN
esutjss-207	11	7	on	on	ADP
esutjss-207	11	8	the	the	DET
esutjss-207	11	9	t	t	NOUN
esutjss-207	11	10	-	-	PUNCT
esutjss-207	11	11	calculated	calculate	VERB
esutjss-207	11	12	values	value	NOUN
esutjss-207	11	13	of	of	ADP
esutjss-207	11	14	-1.089	-1.089	PROPN
esutjss-207	11	15	and	and	CCONJ
esutjss-207	11	16	0.620	0.620	NUM
esutjss-207	11	17	,	,	PUNCT
esutjss-207	11	18	respectively	respectively	ADV
esutjss-207	11	19	,	,	PUNCT
esutjss-207	11	20	are	be	AUX
esutjss-207	11	21	less	less	ADJ
esutjss-207	11	22	than	than	ADP
esutjss-207	11	23	the	the	DET
esutjss-207	11	24	t	t	ADV
esutjss-207	11	25	-	-	PUNCT
esutjss-207	11	26	tabulated	tabulate	VERB
esutjss-207	11	27	value	value	NOUN
esutjss-207	11	28	of	of	ADP
esutjss-207	11	29	1.833	1.833	NUM
esutjss-207	11	30	.	.	PUNCT
esutjss-207	12	1	based	base	VERB
esutjss-207	12	2	on	on	ADP
esutjss-207	12	3	the	the	DET
esutjss-207	12	4	research	research	NOUN
esutjss-207	12	5	findings	finding	NOUN
esutjss-207	12	6	,	,	PUNCT
esutjss-207	12	7	seplat	seplat	ADJ
esutjss-207	12	8	petroleum	petroleum	PROPN
esutjss-207	12	9	development	development	PROPN
esutjss-207	12	10	plc	plc	PROPN
esutjss-207	12	11	was	be	AUX
esutjss-207	12	12	found	find	VERB
esutjss-207	12	13	to	to	PART
esutjss-207	12	14	have	have	AUX
esutjss-207	12	15	acknowledged	acknowledge	VERB
esutjss-207	12	16	the	the	DET
esutjss-207	12	17	value	value	NOUN
esutjss-207	12	18	of	of	ADP
esutjss-207	12	19	corporate	corporate	ADJ
esutjss-207	12	20	social	social	ADJ
esutjss-207	12	21	responsibility	responsibility	NOUN
esutjss-207	12	22	(	(	PUNCT
esutjss-207	12	23	csr	csr	NOUN
esutjss-207	12	24	)	)	PUNCT
esutjss-207	12	25	and	and	CCONJ
esutjss-207	12	26	to	to	PART
esutjss-207	12	27	be	be	AUX
esutjss-207	12	28	fulfilling	fulfil	VERB
esutjss-207	12	29	its	its	PRON
esutjss-207	12	30	commitments	commitment	NOUN
esutjss-207	12	31	to	to	ADP
esutjss-207	12	32	both	both	CCONJ
esutjss-207	12	33	internal	internal	ADJ
esutjss-207	12	34	and	and	CCONJ
esutjss-207	12	35	external	external	ADJ
esutjss-207	12	36	stakeholders	stakeholder	NOUN
esutjss-207	12	37	as	as	ADV
esutjss-207	12	38	well	well	ADV
esutjss-207	12	39	as	as	ADP
esutjss-207	12	40	the	the	DET
esutjss-207	12	41	broader	broad	ADJ
esutjss-207	12	42	community	community	NOUN
esutjss-207	12	43	.	.	PUNCT
esutjss-207	13	1	it	it	PRON
esutjss-207	13	2	was	be	AUX
esutjss-207	13	3	recommended	recommend	VERB
esutjss-207	13	4	that	that	SCONJ
esutjss-207	13	5	a	a	DET
esutjss-207	13	6	law	law	NOUN
esutjss-207	13	7	be	be	AUX
esutjss-207	13	8	enacted	enact	VERB
esutjss-207	13	9	that	that	PRON
esutjss-207	13	10	will	will	AUX
esutjss-207	13	11	fix	fix	VERB
esutjss-207	13	12	the	the	DET
esutjss-207	13	13	minimum	minimum	ADJ
esutjss-207	13	14	percentage	percentage	NOUN
esutjss-207	13	15	of	of	ADP
esutjss-207	13	16	profit	profit	NOUN
esutjss-207	13	17	that	that	PRON
esutjss-207	13	18	organizations	organization	NOUN
esutjss-207	13	19	should	should	AUX
esutjss-207	13	20	spend	spend	VERB
esutjss-207	13	21	on	on	ADP
esutjss-207	13	22	corporate	corporate	ADJ
esutjss-207	13	23	social	social	ADJ
esutjss-207	13	24	responsibility	responsibility	NOUN
esutjss-207	13	25	.	.	PUNCT
esutjss-207	14	1	keywords	keyword	NOUN
esutjss-207	14	2	:	:	PUNCT
esutjss-207	14	3	corporate	corporate	ADJ
esutjss-207	14	4	social	social	ADJ
esutjss-207	14	5	responsibility	responsibility	NOUN
esutjss-207	14	6	(	(	PUNCT
esutjss-207	14	7	csr	csr	NOUN
esutjss-207	14	8	)	)	PUNCT
esutjss-207	14	9	,	,	PUNCT
esutjss-207	14	10	return	return	VERB
esutjss-207	14	11	on	on	ADP
esutjss-207	14	12	asset	asset	NOUN
esutjss-207	14	13	(	(	PUNCT
esutjss-207	14	14	roa	roa	PROPN
esutjss-207	14	15	)	)	PUNCT
esutjss-207	14	16	,	,	PUNCT
esutjss-207	14	17	share	share	NOUN
esutjss-207	14	18	price	price	NOUN
esutjss-207	14	19	(	(	PUNCT
esutjss-207	14	20	sp	sp	NOUN
esutjss-207	14	21	)	)	PUNCT
esutjss-207	14	22	,	,	PUNCT
esutjss-207	14	23	capital	capital	NOUN
esutjss-207	14	24	market	market	NOUN
esutjss-207	14	25	1.0	1.0	NUM
esutjss-207	14	26	introduction	introduction	NOUN
esutjss-207	14	27	corporate	corporate	ADJ
esutjss-207	14	28	social	social	ADJ
esutjss-207	14	29	responsibility	responsibility	NOUN
esutjss-207	14	30	,	,	PUNCT
esutjss-207	14	31	or	or	CCONJ
esutjss-207	14	32	"	"	PUNCT
esutjss-207	14	33	csr	csr	X
esutjss-207	14	34	,	,	PUNCT
esutjss-207	14	35	"	"	PUNCT
esutjss-207	14	36	initiatives	initiative	NOUN
esutjss-207	14	37	are	be	AUX
esutjss-207	14	38	no	no	ADV
esutjss-207	14	39	longer	long	ADV
esutjss-207	14	40	only	only	ADV
esutjss-207	14	41	altruistic	altruistic	ADJ
esutjss-207	14	42	endeavors	endeavor	NOUN
esutjss-207	14	43	;	;	PUNCT
esutjss-207	14	44	they	they	PRON
esutjss-207	14	45	are	be	AUX
esutjss-207	14	46	now	now	ADV
esutjss-207	14	47	instruments	instrument	NOUN
esutjss-207	14	48	for	for	ADP
esutjss-207	14	49	enhancing	enhance	VERB
esutjss-207	14	50	the	the	DET
esutjss-207	14	51	company	company	NOUN
esutjss-207	14	52	's	's	PART
esutjss-207	14	53	reputation	reputation	NOUN
esutjss-207	14	54	,	,	PUNCT
esutjss-207	14	55	appeasing	appease	VERB
esutjss-207	14	56	important	important	ADJ
esutjss-207	14	57	stakeholders	stakeholder	NOUN
esutjss-207	14	58	,	,	PUNCT
esutjss-207	14	59	and	and	CCONJ
esutjss-207	14	60	boosting	boost	VERB
esutjss-207	14	61	bottom	bottom	ADJ
esutjss-207	14	62	line	line	NOUN
esutjss-207	14	63	results	result	NOUN
esutjss-207	14	64	.	.	PUNCT
esutjss-207	15	1	according	accord	VERB
esutjss-207	15	2	to	to	ADP
esutjss-207	15	3	islam	islam	PROPN
esutjss-207	15	4	(	(	PUNCT
esutjss-207	15	5	2012	2012	NUM
esutjss-207	15	6	)	)	PUNCT
esutjss-207	15	7	,	,	PUNCT
esutjss-207	15	8	the	the	DET
esutjss-207	15	9	definition	definition	NOUN
esutjss-207	15	10	of	of	ADP
esutjss-207	15	11	business	business	NOUN
esutjss-207	15	12	has	have	AUX
esutjss-207	15	13	shifted	shift	VERB
esutjss-207	15	14	from	from	ADP
esutjss-207	15	15	being	be	AUX
esutjss-207	15	16	about	about	ADP
esutjss-207	15	17	producing	produce	VERB
esutjss-207	15	18	profits	profit	NOUN
esutjss-207	15	19	to	to	ADP
esutjss-207	15	20	being	be	AUX
esutjss-207	15	21	about	about	ADP
esutjss-207	15	22	social	social	ADJ
esutjss-207	15	23	welfare	welfare	NOUN
esutjss-207	15	24	,	,	PUNCT
esutjss-207	15	25	with	with	ADP
esutjss-207	15	26	companies	company	NOUN
esutjss-207	15	27	now	now	ADV
esutjss-207	15	28	accountable	accountable	ADJ
esutjss-207	15	29	to	to	ADP
esutjss-207	15	30	all	all	PRON
esutjss-207	15	31	of	of	ADP
esutjss-207	15	32	their	their	PRON
esutjss-207	15	33	stakeholders	stakeholder	NOUN
esutjss-207	15	34	in	in	ADP
esutjss-207	15	35	addition	addition	NOUN
esutjss-207	15	36	to	to	ADP
esutjss-207	15	37	their	their	PRON
esutjss-207	15	38	shareholders	shareholder	NOUN
esutjss-207	15	39	.	.	PUNCT
esutjss-207	16	1	according	accord	VERB
esutjss-207	16	2	to	to	ADP
esutjss-207	16	3	nicolau	nicolau	NOUN
esutjss-207	16	4	(	(	PUNCT
esutjss-207	16	5	2008	2008	NUM
esutjss-207	16	6	)	)	PUNCT
esutjss-207	16	7	,	,	PUNCT
esutjss-207	16	8	socially	socially	ADV
esutjss-207	16	9	conscious	conscious	ADJ
esutjss-207	16	10	businesses	business	NOUN
esutjss-207	16	11	are	be	AUX
esutjss-207	16	12	those	those	PRON
esutjss-207	16	13	that	that	PRON
esutjss-207	16	14	balance	balance	NOUN
esutjss-207	16	15	stakeholder	stakeholder	NOUN
esutjss-207	16	16	needs	need	VERB
esutjss-207	16	17	with	with	ADP
esutjss-207	16	18	the	the	DET
esutjss-207	16	19	full	full	ADJ
esutjss-207	16	20	spectrum	spectrum	NOUN
esutjss-207	16	21	of	of	ADP
esutjss-207	16	22	environmental	environmental	ADJ
esutjss-207	16	23	impact	impact	NOUN
esutjss-207	16	24	when	when	SCONJ
esutjss-207	16	25	making	make	VERB
esutjss-207	16	26	operational	operational	ADJ
esutjss-207	16	27	decisions	decision	NOUN
esutjss-207	16	28	aimed	aim	VERB
esutjss-207	16	29	at	at	ADP
esutjss-207	16	30	maximizing	maximize	VERB
esutjss-207	16	31	profits	profit	NOUN
esutjss-207	16	32	.	.	PUNCT
esutjss-207	17	1	the	the	DET
esutjss-207	17	2	main	main	ADJ
esutjss-207	17	3	aim	aim	NOUN
esutjss-207	17	4	of	of	ADP
esutjss-207	17	5	businesses	business	NOUN
esutjss-207	17	6	is	be	AUX
esutjss-207	17	7	to	to	PART
esutjss-207	17	8	make	make	VERB
esutjss-207	17	9	profit	profit	NOUN
esutjss-207	17	10	.	.	PUNCT
esutjss-207	18	1	other	other	ADJ
esutjss-207	18	2	non	non	ADJ
esutjss-207	18	3	-	-	ADJ
esutjss-207	18	4	financial	financial	ADJ
esutjss-207	18	5	goals	goal	NOUN
esutjss-207	18	6	of	of	ADP
esutjss-207	18	7	an	an	DET
esutjss-207	18	8	organization	organization	NOUN
esutjss-207	18	9	are	be	AUX
esutjss-207	18	10	typically	typically	ADV
esutjss-207	18	11	perceived	perceive	VERB
esutjss-207	18	12	as	as	ADP
esutjss-207	18	13	being	be	AUX
esutjss-207	18	14	at	at	ADP
esutjss-207	18	15	risk	risk	NOUN
esutjss-207	18	16	in	in	ADP
esutjss-207	18	17	order	order	NOUN
esutjss-207	18	18	to	to	PART
esutjss-207	18	19	achieve	achieve	VERB
esutjss-207	18	20	this	this	DET
esutjss-207	18	21	goal	goal	NOUN
esutjss-207	18	22	.	.	PUNCT
esutjss-207	19	1	businesses	business	NOUN
esutjss-207	19	2	nowadays	nowadays	ADV
esutjss-207	19	3	are	be	AUX
esutjss-207	19	4	understanding	understand	VERB
esutjss-207	19	5	that	that	SCONJ
esutjss-207	19	6	they	they	PRON
esutjss-207	19	7	must	must	AUX
esutjss-207	19	8	be	be	AUX
esutjss-207	19	9	socially	socially	ADV
esutjss-207	19	10	and	and	CCONJ
esutjss-207	19	11	environmentally	environmentally	ADV
esutjss-207	19	12	responsible	responsible	ADJ
esutjss-207	19	13	in	in	ADP
esutjss-207	19	14	order	order	NOUN
esutjss-207	19	15	to	to	PART
esutjss-207	19	16	be	be	AUX
esutjss-207	19	17	viable	viable	ADJ
esutjss-207	19	18	in	in	ADP
esutjss-207	19	19	a	a	DET
esutjss-207	19	20	fast	fast	ADJ
esutjss-207	19	21	changing	change	VERB
esutjss-207	19	22	environment	environment	NOUN
esutjss-207	19	23	.	.	PUNCT
esutjss-207	20	1	thus	thus	ADV
esutjss-207	20	2	,	,	PUNCT
esutjss-207	20	3	the	the	DET
esutjss-207	20	4	idea	idea	NOUN
esutjss-207	20	5	of	of	ADP
esutjss-207	20	6	corporate	corporate	ADJ
esutjss-207	20	7	social	social	ADJ
esutjss-207	20	8	responsibility	responsibility	NOUN
esutjss-207	20	9	(	(	PUNCT
esutjss-207	20	10	csr	csr	NOUN
esutjss-207	20	11	)	)	PUNCT
esutjss-207	20	12	emerged	emerge	VERB
esutjss-207	20	13	from	from	ADP
esutjss-207	20	14	the	the	DET
esutjss-207	20	15	conviction	conviction	NOUN
esutjss-207	20	16	that	that	SCONJ
esutjss-207	20	17	businesses	business	NOUN
esutjss-207	20	18	should	should	AUX
esutjss-207	20	19	consider	consider	VERB
esutjss-207	20	20	the	the	DET
esutjss-207	20	21	interests	interest	NOUN
esutjss-207	20	22	of	of	ADP
esutjss-207	20	23	all	all	DET
esutjss-207	20	24	stakeholders	stakeholder	NOUN
esutjss-207	20	25	in	in	ADP
esutjss-207	20	26	addition	addition	NOUN
esutjss-207	20	27	to	to	ADP
esutjss-207	20	28	their	their	PRON
esutjss-207	20	29	own	own	ADJ
esutjss-207	20	30	shareholders	shareholder	NOUN
esutjss-207	20	31	when	when	SCONJ
esutjss-207	20	32	generating	generate	VERB
esutjss-207	20	33	profits	profit	NOUN
esutjss-207	20	34	.	.	PUNCT
esutjss-207	21	1	corporate	corporate	ADJ
esutjss-207	21	2	social	social	ADJ
esutjss-207	21	3	responsibility	responsibility	NOUN
esutjss-207	21	4	(	(	PUNCT
esutjss-207	21	5	csr	csr	NOUN
esutjss-207	21	6	)	)	PUNCT
esutjss-207	21	7	is	be	AUX
esutjss-207	21	8	the	the	DET
esutjss-207	21	9	continuous	continuous	ADJ
esutjss-207	21	10	efforts	effort	NOUN
esutjss-207	21	11	of	of	ADP
esutjss-207	21	12	businesses	business	NOUN
esutjss-207	21	13	to	to	PART
esutjss-207	21	14	act	act	VERB
esutjss-207	21	15	morally	morally	ADV
esutjss-207	21	16	,	,	PUNCT
esutjss-207	21	17	encourage	encourage	VERB
esutjss-207	21	18	economic	economic	ADJ
esutjss-207	21	19	growth	growth	NOUN
esutjss-207	21	20	,	,	PUNCT
esutjss-207	21	21	and	and	CCONJ
esutjss-207	21	22	improve	improve	VERB
esutjss-207	21	23	the	the	DET
esutjss-207	21	24	standard	standard	NOUN
esutjss-207	21	25	of	of	ADP
esutjss-207	21	26	living	live	VERB
esutjss-207	21	27	for	for	ADP
esutjss-207	21	28	employees	employee	NOUN
esutjss-207	21	29	and	and	CCONJ
esutjss-207	21	30	their	their	PRON
esutjss-207	21	31	families	family	NOUN
esutjss-207	21	32	,	,	PUNCT
esutjss-207	21	33	as	as	ADV
esutjss-207	21	34	well	well	ADV
esutjss-207	21	35	as	as	ADP
esutjss-207	21	36	for	for	ADP
esutjss-207	21	37	the	the	DET
esutjss-207	21	38	local	local	ADJ
esutjss-207	21	39	community	community	NOUN
esutjss-207	21	40	and	and	CCONJ
esutjss-207	21	41	global	global	ADJ
esutjss-207	21	42	society	society	NOUN
esutjss-207	21	43	,	,	PUNCT
esutjss-207	21	44	according	accord	VERB
esutjss-207	21	45	to	to	ADP
esutjss-207	21	46	the	the	DET
esutjss-207	21	47	world	world	PROPN
esutjss-207	21	48	business	business	PROPN
esutjss-207	21	49	council	council	PROPN
esutjss-207	21	50	on	on	ADP
esutjss-207	21	51	sustainability	sustainability	NOUN
esutjss-207	21	52	development	development	NOUN
esutjss-207	21	53	(	(	PUNCT
esutjss-207	21	54	1998	1998	NUM
esutjss-207	21	55	)	)	PUNCT
esutjss-207	21	56	.	.	PUNCT
esutjss-207	22	1	these	these	DET
esutjss-207	22	2	days	day	NOUN
esutjss-207	22	3	,	,	PUNCT
esutjss-207	22	4	companies	company	NOUN
esutjss-207	22	5	are	be	AUX
esutjss-207	22	6	held	hold	VERB
esutjss-207	22	7	accountable	accountable	ADJ
esutjss-207	22	8	to	to	ADP
esutjss-207	22	9	stakeholders	stakeholder	NOUN
esutjss-207	22	10	in	in	ADP
esutjss-207	22	11	addition	addition	NOUN
esutjss-207	22	12	to	to	ADP
esutjss-207	22	13	their	their	PRON
esutjss-207	22	14	immediate	immediate	ADJ
esutjss-207	22	15	owners	owner	NOUN
esutjss-207	22	16	,	,	PUNCT
esutjss-207	22	17	such	such	ADJ
esutjss-207	22	18	as	as	ADP
esutjss-207	22	19	debt	debt	NOUN
esutjss-207	22	20	holders	holder	NOUN
esutjss-207	22	21	mailto:abiol2k2@kiu.ac.ug	mailto:abiol2k2@kiu.ac.ug	PROPN
esutjss-207	22	22	mailto:aruwaji@kiu.ac.ug	mailto:aruwaji@kiu.ac.ug	NOUN
esutjss-207	22	23	183	183	NUM
esutjss-207	22	24	and	and	CCONJ
esutjss-207	22	25	shareholders	shareholder	NOUN
esutjss-207	22	26	.	.	PUNCT
esutjss-207	23	1	this	this	PRON
esutjss-207	23	2	is	be	AUX
esutjss-207	23	3	a	a	DET
esutjss-207	23	4	significant	significant	ADJ
esutjss-207	23	5	improvement	improvement	NOUN
esutjss-207	23	6	over	over	ADP
esutjss-207	23	7	the	the	DET
esutjss-207	23	8	past	past	ADJ
esutjss-207	23	9	few	few	ADJ
esutjss-207	23	10	decades	decade	NOUN
esutjss-207	23	11	,	,	PUNCT
esutjss-207	23	12	when	when	SCONJ
esutjss-207	23	13	corporations	corporation	NOUN
esutjss-207	23	14	were	be	AUX
esutjss-207	23	15	solely	solely	ADV
esutjss-207	23	16	focused	focused	ADJ
esutjss-207	23	17	on	on	ADP
esutjss-207	23	18	maximizing	maximize	VERB
esutjss-207	23	19	profits	profit	NOUN
esutjss-207	23	20	(	(	PUNCT
esutjss-207	23	21	manescu	manescu	NOUN
esutjss-207	23	22	and	and	CCONJ
esutjss-207	23	23	starica	starica	NOUN
esutjss-207	23	24	,	,	PUNCT
esutjss-207	23	25	2008	2008	NUM
esutjss-207	23	26	)	)	PUNCT
esutjss-207	23	27	.	.	PUNCT
esutjss-207	24	1	ajide	ajide	ADV
esutjss-207	24	2	and	and	CCONJ
esutjss-207	24	3	aderemi	aderemi	PROPN
esutjss-207	24	4	(	(	PUNCT
esutjss-207	24	5	2014	2014	NUM
esutjss-207	24	6	)	)	PUNCT
esutjss-207	24	7	noted	note	VERB
esutjss-207	24	8	that	that	SCONJ
esutjss-207	24	9	organizations	organization	NOUN
esutjss-207	24	10	and	and	CCONJ
esutjss-207	24	11	societies	society	NOUN
esutjss-207	24	12	in	in	ADP
esutjss-207	24	13	nigeria	nigeria	PROPN
esutjss-207	24	14	are	be	AUX
esutjss-207	24	15	becoming	become	VERB
esutjss-207	24	16	more	more	ADV
esutjss-207	24	17	and	and	CCONJ
esutjss-207	24	18	more	more	ADV
esutjss-207	24	19	aware	aware	ADJ
esutjss-207	24	20	of	of	ADP
esutjss-207	24	21	the	the	DET
esutjss-207	24	22	csr	csr	NOUN
esutjss-207	24	23	issue	issue	NOUN
esutjss-207	24	24	.	.	PUNCT
esutjss-207	25	1	according	accord	VERB
esutjss-207	25	2	to	to	ADP
esutjss-207	25	3	godfrey	godfrey	PROPN
esutjss-207	25	4	(	(	PUNCT
esutjss-207	25	5	2005	2005	NUM
esutjss-207	25	6	)	)	PUNCT
esutjss-207	25	7	,	,	PUNCT
esutjss-207	25	8	corporate	corporate	ADJ
esutjss-207	25	9	social	social	ADJ
esutjss-207	25	10	responsibility	responsibility	NOUN
esutjss-207	25	11	(	(	PUNCT
esutjss-207	25	12	csr	csr	NOUN
esutjss-207	25	13	)	)	PUNCT
esutjss-207	25	14	can	can	AUX
esutjss-207	25	15	offer	offer	VERB
esutjss-207	25	16	"	"	PUNCT
esutjss-207	25	17	insurance	insurance	NOUN
esutjss-207	25	18	-	-	PUNCT
esutjss-207	25	19	like	like	ADJ
esutjss-207	25	20	"	"	PUNCT
esutjss-207	25	21	protection	protection	NOUN
esutjss-207	25	22	for	for	ADP
esutjss-207	25	23	many	many	ADJ
esutjss-207	25	24	of	of	ADP
esutjss-207	25	25	a	a	DET
esutjss-207	25	26	company	company	NOUN
esutjss-207	25	27	's	's	PART
esutjss-207	25	28	unique	unique	ADJ
esutjss-207	25	29	intangible	intangible	ADJ
esutjss-207	25	30	assets	asset	NOUN
esutjss-207	25	31	,	,	PUNCT
esutjss-207	25	32	and	and	CCONJ
esutjss-207	25	33	this	this	DET
esutjss-207	25	34	protection	protection	NOUN
esutjss-207	25	35	eventually	eventually	ADV
esutjss-207	25	36	results	result	VERB
esutjss-207	25	37	in	in	ADP
esutjss-207	25	38	wealth	wealth	NOUN
esutjss-207	25	39	for	for	ADP
esutjss-207	25	40	shareholders	shareholder	NOUN
esutjss-207	25	41	.	.	PUNCT
esutjss-207	26	1	according	accord	VERB
esutjss-207	26	2	to	to	ADP
esutjss-207	26	3	revelli	revelli	NOUN
esutjss-207	26	4	and	and	CCONJ
esutjss-207	26	5	viviani	viviani	PROPN
esutjss-207	26	6	(	(	PUNCT
esutjss-207	26	7	2015	2015	NUM
esutjss-207	26	8	)	)	PUNCT
esutjss-207	26	9	,	,	PUNCT
esutjss-207	26	10	csr	csr	X
esutjss-207	26	11	in	in	ADP
esutjss-207	26	12	stock	stock	NOUN
esutjss-207	26	13	market	market	NOUN
esutjss-207	26	14	portfolios	portfolio	NOUN
esutjss-207	26	15	is	be	AUX
esutjss-207	26	16	neither	neither	CCONJ
esutjss-207	26	17	a	a	DET
esutjss-207	26	18	strength	strength	NOUN
esutjss-207	26	19	nor	nor	CCONJ
esutjss-207	26	20	a	a	DET
esutjss-207	26	21	drawback	drawback	NOUN
esutjss-207	26	22	when	when	SCONJ
esutjss-207	26	23	compared	compare	VERB
esutjss-207	26	24	to	to	ADP
esutjss-207	26	25	traditional	traditional	ADJ
esutjss-207	26	26	investments	investment	NOUN
esutjss-207	26	27	.	.	PUNCT
esutjss-207	27	1	however	however	ADV
esutjss-207	27	2	,	,	PUNCT
esutjss-207	27	3	the	the	DET
esutjss-207	27	4	long	long	ADJ
esutjss-207	27	5	-	-	PUNCT
esutjss-207	27	6	term	term	NOUN
esutjss-207	27	7	effects	effect	NOUN
esutjss-207	27	8	of	of	ADP
esutjss-207	27	9	macroeconomic	macroeconomic	ADJ
esutjss-207	27	10	variables	variable	NOUN
esutjss-207	27	11	on	on	ADP
esutjss-207	27	12	the	the	DET
esutjss-207	27	13	performance	performance	NOUN
esutjss-207	27	14	(	(	PUNCT
esutjss-207	27	15	market	market	NOUN
esutjss-207	27	16	capitalization	capitalization	NOUN
esutjss-207	27	17	)	)	PUNCT
esutjss-207	27	18	of	of	ADP
esutjss-207	27	19	the	the	DET
esutjss-207	27	20	nigerian	nigerian	ADJ
esutjss-207	27	21	stock	stock	NOUN
esutjss-207	27	22	market	market	NOUN
esutjss-207	27	23	,	,	PUNCT
esutjss-207	27	24	including	include	VERB
esutjss-207	27	25	interest	interest	NOUN
esutjss-207	27	26	rates	rate	NOUN
esutjss-207	27	27	,	,	PUNCT
esutjss-207	27	28	foreign	foreign	ADJ
esutjss-207	27	29	capital	capital	NOUN
esutjss-207	27	30	flows	flow	NOUN
esutjss-207	27	31	,	,	PUNCT
esutjss-207	27	32	exchange	exchange	NOUN
esutjss-207	27	33	rates	rate	NOUN
esutjss-207	27	34	,	,	PUNCT
esutjss-207	27	35	gdp	gdp	NOUN
esutjss-207	27	36	growth	growth	NOUN
esutjss-207	27	37	,	,	PUNCT
esutjss-207	27	38	inflation	inflation	NOUN
esutjss-207	27	39	,	,	PUNCT
esutjss-207	27	40	and	and	CCONJ
esutjss-207	27	41	trade	trade	NOUN
esutjss-207	27	42	,	,	PUNCT
esutjss-207	27	43	were	be	AUX
esutjss-207	27	44	studied	study	VERB
esutjss-207	27	45	by	by	ADP
esutjss-207	27	46	felicia	felicia	PROPN
esutjss-207	27	47	et	et	PROPN
esutjss-207	27	48	al	al	PROPN
esutjss-207	27	49	.	.	PROPN
esutjss-207	28	1	(	(	PUNCT
esutjss-207	28	2	2020	2020	NUM
esutjss-207	28	3	)	)	PUNCT
esutjss-207	28	4	.	.	PUNCT
esutjss-207	29	1	their	their	PRON
esutjss-207	29	2	study	study	NOUN
esutjss-207	29	3	focused	focus	VERB
esutjss-207	29	4	on	on	ADP
esutjss-207	29	5	nigeria	nigeria	PROPN
esutjss-207	29	6	,	,	PUNCT
esutjss-207	29	7	a	a	DET
esutjss-207	29	8	sovereign	sovereign	ADJ
esutjss-207	29	9	state	state	NOUN
esutjss-207	29	10	,	,	PUNCT
esutjss-207	29	11	rather	rather	ADV
esutjss-207	29	12	than	than	ADP
esutjss-207	29	13	corporate	corporate	ADJ
esutjss-207	29	14	organizations	organization	NOUN
esutjss-207	29	15	;	;	PUNCT
esutjss-207	29	16	therefore	therefore	ADV
esutjss-207	29	17	,	,	PUNCT
esutjss-207	29	18	its	its	PRON
esutjss-207	29	19	purview	purview	NOUN
esutjss-207	29	20	was	be	AUX
esutjss-207	29	21	wider	wide	ADJ
esutjss-207	29	22	than	than	ADP
esutjss-207	29	23	ours	our	NOUN
esutjss-207	29	24	.	.	PUNCT
esutjss-207	30	1	as	as	SCONJ
esutjss-207	30	2	we	we	PRON
esutjss-207	30	3	have	have	AUX
esutjss-207	30	4	seen	see	VERB
esutjss-207	30	5	from	from	ADP
esutjss-207	30	6	above	above	ADV
esutjss-207	30	7	,	,	PUNCT
esutjss-207	30	8	though	though	SCONJ
esutjss-207	30	9	studies	study	NOUN
esutjss-207	30	10	on	on	ADP
esutjss-207	30	11	corporate	corporate	ADJ
esutjss-207	30	12	social	social	ADJ
esutjss-207	30	13	responsibility	responsibility	NOUN
esutjss-207	30	14	and	and	CCONJ
esutjss-207	30	15	performance	performance	NOUN
esutjss-207	30	16	remain	remain	VERB
esutjss-207	30	17	rampant	rampant	ADJ
esutjss-207	30	18	,	,	PUNCT
esutjss-207	30	19	there	there	PRON
esutjss-207	30	20	is	be	VERB
esutjss-207	30	21	a	a	DET
esutjss-207	30	22	need	need	NOUN
esutjss-207	30	23	to	to	PART
esutjss-207	30	24	re	re	VERB
esutjss-207	30	25	-	-	VERB
esutjss-207	30	26	examine	examine	VERB
esutjss-207	30	27	the	the	DET
esutjss-207	30	28	specific	specific	ADJ
esutjss-207	30	29	relationship	relationship	NOUN
esutjss-207	30	30	between	between	ADP
esutjss-207	30	31	corporate	corporate	ADJ
esutjss-207	30	32	social	social	ADJ
esutjss-207	30	33	responsibility	responsibility	NOUN
esutjss-207	30	34	disclosure	disclosure	NOUN
esutjss-207	30	35	and	and	CCONJ
esutjss-207	30	36	its	its	PRON
esutjss-207	30	37	impact	impact	NOUN
esutjss-207	30	38	on	on	ADP
esutjss-207	30	39	return	return	NOUN
esutjss-207	30	40	of	of	ADP
esutjss-207	30	41	asset	asset	NOUN
esutjss-207	30	42	and	and	CCONJ
esutjss-207	30	43	share	share	VERB
esutjss-207	30	44	prices	price	NOUN
esutjss-207	30	45	with	with	ADP
esutjss-207	30	46	specific	specific	ADJ
esutjss-207	30	47	reference	reference	NOUN
esutjss-207	30	48	to	to	ADP
esutjss-207	30	49	an	an	DET
esutjss-207	30	50	oil	oil	NOUN
esutjss-207	30	51	firm	firm	NOUN
esutjss-207	30	52	such	such	ADJ
esutjss-207	30	53	as	as	ADP
esutjss-207	30	54	seplat	seplat	ADJ
esutjss-207	30	55	energy	energy	PROPN
esutjss-207	30	56	plc	plc	PROPN
esutjss-207	30	57	in	in	ADP
esutjss-207	30	58	nigeria	nigeria	PROPN
esutjss-207	30	59	.	.	PUNCT
esutjss-207	31	1	objective	objective	NOUN
esutjss-207	31	2	of	of	ADP
esutjss-207	31	3	the	the	DET
esutjss-207	31	4	study	study	NOUN
esutjss-207	31	5	i.	i.	NOUN
esutjss-207	31	6	determine	determine	VERB
esutjss-207	31	7	the	the	DET
esutjss-207	31	8	effect	effect	NOUN
esutjss-207	31	9	of	of	ADP
esutjss-207	31	10	corporate	corporate	ADJ
esutjss-207	31	11	social	social	ADJ
esutjss-207	31	12	responsibility	responsibility	NOUN
esutjss-207	31	13	disclosure	disclosure	NOUN
esutjss-207	31	14	on	on	ADP
esutjss-207	31	15	return	return	NOUN
esutjss-207	31	16	on	on	ADP
esutjss-207	31	17	asset	asset	NOUN
esutjss-207	31	18	of	of	ADP
esutjss-207	31	19	seplat	seplat	PROPN
esutjss-207	31	20	energy	energy	PROPN
esutjss-207	31	21	plc	plc	PROPN
esutjss-207	31	22	ii	ii	PROPN
esutjss-207	31	23	.	.	PROPN
esutjss-207	31	24	ascertain	ascertain	VERB
esutjss-207	31	25	the	the	DET
esutjss-207	31	26	effect	effect	NOUN
esutjss-207	31	27	of	of	ADP
esutjss-207	31	28	corporate	corporate	ADJ
esutjss-207	31	29	social	social	ADJ
esutjss-207	31	30	responsibility	responsibility	NOUN
esutjss-207	31	31	disclosure	disclosure	NOUN
esutjss-207	31	32	on	on	ADP
esutjss-207	31	33	share	share	NOUN
esutjss-207	31	34	price	price	NOUN
esutjss-207	31	35	of	of	ADP
esutjss-207	31	36	seplat	seplat	ADJ
esutjss-207	31	37	energy	energy	PROPN
esutjss-207	31	38	plc	plc	PROPN
esutjss-207	31	39	hypothesis	hypothesis	NOUN
esutjss-207	31	40	h01	h01	NOUN
esutjss-207	31	41	:	:	PUNCT
esutjss-207	31	42	corporate	corporate	ADJ
esutjss-207	31	43	social	social	ADJ
esutjss-207	31	44	responsibility	responsibility	NOUN
esutjss-207	31	45	disclosure	disclosure	NOUN
esutjss-207	31	46	has	have	VERB
esutjss-207	31	47	no	no	DET
esutjss-207	31	48	significant	significant	ADJ
esutjss-207	31	49	effect	effect	NOUN
esutjss-207	31	50	on	on	ADP
esutjss-207	31	51	return	return	NOUN
esutjss-207	31	52	on	on	ADP
esutjss-207	31	53	asset	asset	NOUN
esutjss-207	31	54	of	of	ADP
esutjss-207	31	55	seplat	seplat	PROPN
esutjss-207	31	56	energy	energy	PROPN
esutjss-207	31	57	plc	plc	PROPN
esutjss-207	31	58	.	.	PUNCT
esutjss-207	32	1	h02	h02	PROPN
esutjss-207	32	2	:	:	PUNCT
esutjss-207	32	3	corporate	corporate	ADJ
esutjss-207	32	4	social	social	ADJ
esutjss-207	32	5	responsibility	responsibility	NOUN
esutjss-207	32	6	disclosure	disclosure	NOUN
esutjss-207	32	7	has	have	VERB
esutjss-207	32	8	no	no	DET
esutjss-207	32	9	significant	significant	ADJ
esutjss-207	32	10	effect	effect	NOUN
esutjss-207	32	11	on	on	ADP
esutjss-207	32	12	share	share	NOUN
esutjss-207	32	13	price	price	NOUN
esutjss-207	32	14	of	of	ADP
esutjss-207	32	15	seplat	seplat	ADJ
esutjss-207	32	16	energy	energy	PROPN
esutjss-207	32	17	plc	plc	PROPN
esutjss-207	32	18	.	.	PROPN
esutjss-207	33	1	2.0	2.0	NUM
esutjss-207	33	2	literature	literature	PROPN
esutjss-207	33	3	review	review	VERB
esutjss-207	33	4	the	the	DET
esutjss-207	33	5	emergence	emergence	NOUN
esutjss-207	33	6	of	of	ADP
esutjss-207	33	7	corporate	corporate	ADJ
esutjss-207	33	8	social	social	ADJ
esutjss-207	33	9	responsibility	responsibility	NOUN
esutjss-207	33	10	(	(	PUNCT
esutjss-207	33	11	csr	csr	NOUN
esutjss-207	33	12	)	)	PUNCT
esutjss-207	33	13	concepts	concept	NOUN
esutjss-207	33	14	related	relate	VERB
esutjss-207	33	15	to	to	ADP
esutjss-207	33	16	corporate	corporate	ADJ
esutjss-207	33	17	social	social	ADJ
esutjss-207	33	18	responsibility	responsibility	NOUN
esutjss-207	33	19	originated	originate	VERB
esutjss-207	33	20	from	from	ADP
esutjss-207	33	21	the	the	DET
esutjss-207	33	22	understanding	understanding	NOUN
esutjss-207	33	23	that	that	PRON
esutjss-207	33	24	a	a	DET
esutjss-207	33	25	corporation	corporation	NOUN
esutjss-207	33	26	's	's	PART
esutjss-207	33	27	business	business	NOUN
esutjss-207	33	28	ethics	ethic	NOUN
esutjss-207	33	29	must	must	AUX
esutjss-207	33	30	incorporate	incorporate	VERB
esutjss-207	33	31	an	an	DET
esutjss-207	33	32	economics	economic	NOUN
esutjss-207	33	33	of	of	ADP
esutjss-207	33	34	responsibility	responsibility	NOUN
esutjss-207	33	35	(	(	PUNCT
esutjss-207	33	36	babalola	babalola	NOUN
esutjss-207	33	37	,	,	PUNCT
esutjss-207	33	38	2013	2013	NUM
esutjss-207	33	39	)	)	PUNCT
esutjss-207	33	40	.	.	PUNCT
esutjss-207	34	1	according	accord	VERB
esutjss-207	34	2	to	to	ADP
esutjss-207	34	3	ajide	ajide	VERB
esutjss-207	34	4	and	and	CCONJ
esutjss-207	34	5	aderemi	aderemi	X
esutjss-207	34	6	(	(	PUNCT
esutjss-207	34	7	2013	2013	NUM
esutjss-207	34	8	)	)	PUNCT
esutjss-207	34	9	,	,	PUNCT
esutjss-207	34	10	this	this	PRON
esutjss-207	34	11	means	mean	VERB
esutjss-207	34	12	that	that	SCONJ
esutjss-207	34	13	the	the	DET
esutjss-207	34	14	previous	previous	ADJ
esutjss-207	34	15	notion	notion	NOUN
esutjss-207	34	16	of	of	ADP
esutjss-207	34	17	laissez	laissez	ADJ
esutjss-207	34	18	-	-	PUNCT
esutjss-207	34	19	faire	faire	NOUN
esutjss-207	34	20	business	business	NOUN
esutjss-207	34	21	is	be	AUX
esutjss-207	34	22	replaced	replace	VERB
esutjss-207	34	23	with	with	ADP
esutjss-207	34	24	determinism	determinism	NOUN
esutjss-207	34	25	,	,	PUNCT
esutjss-207	34	26	individuality	individuality	NOUN
esutjss-207	34	27	with	with	ADP
esutjss-207	34	28	public	public	ADJ
esutjss-207	34	29	control	control	NOUN
esutjss-207	34	30	,	,	PUNCT
esutjss-207	34	31	and	and	CCONJ
esutjss-207	34	32	personal	personal	ADJ
esutjss-207	34	33	responsibility	responsibility	NOUN
esutjss-207	34	34	with	with	ADP
esutjss-207	34	35	societal	societal	ADJ
esutjss-207	34	36	duty	duty	NOUN
esutjss-207	34	37	.	.	PUNCT
esutjss-207	35	1	susanto	susanto	NOUN
esutjss-207	35	2	(	(	PUNCT
esutjss-207	35	3	2009	2009	NUM
esutjss-207	35	4	)	)	PUNCT
esutjss-207	35	5	and	and	CCONJ
esutjss-207	35	6	nuryaman	nuryaman	NOUN
esutjss-207	35	7	(	(	PUNCT
esutjss-207	35	8	2013	2013	NUM
esutjss-207	35	9	)	)	PUNCT
esutjss-207	35	10	both	both	PRON
esutjss-207	35	11	listed	list	VERB
esutjss-207	35	12	the	the	DET
esutjss-207	35	13	following	following	ADJ
esutjss-207	35	14	advantages	advantage	NOUN
esutjss-207	35	15	of	of	ADP
esutjss-207	35	16	corporate	corporate	ADJ
esutjss-207	35	17	social	social	ADJ
esutjss-207	35	18	responsibility	responsibility	NOUN
esutjss-207	35	19	(	(	PUNCT
esutjss-207	35	20	csr	csr	NOUN
esutjss-207	35	21	):	):	PUNCT
esutjss-207	35	22	(	(	PUNCT
esutjss-207	35	23	a	a	X
esutjss-207	35	24	)	)	PUNCT
esutjss-207	35	25	lower	low	ADJ
esutjss-207	35	26	risk	risk	NOUN
esutjss-207	35	27	and	and	CCONJ
esutjss-207	35	28	prevent	prevent	VERB
esutjss-207	35	29	claims	claim	NOUN
esutjss-207	35	30	that	that	SCONJ
esutjss-207	35	31	the	the	DET
esutjss-207	35	32	business	business	NOUN
esutjss-207	35	33	acted	act	VERB
esutjss-207	35	34	unethically	unethically	ADV
esutjss-207	35	35	;	;	PUNCT
esutjss-207	35	36	(	(	PUNCT
esutjss-207	35	37	b	b	X
esutjss-207	35	38	)	)	PUNCT
esutjss-207	35	39	csr	csr	NOUN
esutjss-207	35	40	can	can	AUX
esutjss-207	35	41	act	act	VERB
esutjss-207	35	42	as	as	ADP
esutjss-207	35	43	a	a	DET
esutjss-207	35	44	shield	shield	NOUN
esutjss-207	35	45	,	,	PUNCT
esutjss-207	35	46	assisting	assist	VERB
esutjss-207	35	47	businesses	business	NOUN
esutjss-207	35	48	in	in	ADP
esutjss-207	35	49	minimizing	minimize	VERB
esutjss-207	35	50	the	the	DET
esutjss-207	35	51	negative	negative	ADJ
esutjss-207	35	52	effects	effect	NOUN
esutjss-207	35	53	brought	bring	VERB
esutjss-207	35	54	on	on	ADP
esutjss-207	35	55	by	by	ADP
esutjss-207	35	56	their	their	PRON
esutjss-207	35	57	production	production	NOUN
esutjss-207	35	58	activity	activity	NOUN
esutjss-207	35	59	.	.	PUNCT
esutjss-207	36	1	(	(	PUNCT
esutjss-207	36	2	c	c	X
esutjss-207	36	3	)	)	PUNCT
esutjss-207	36	4	employers	employer	NOUN
esutjss-207	36	5	with	with	ADP
esutjss-207	36	6	a	a	DET
esutjss-207	36	7	strong	strong	ADJ
esutjss-207	36	8	reputation	reputation	NOUN
esutjss-207	36	9	and	and	CCONJ
esutjss-207	36	10	a	a	DET
esutjss-207	36	11	track	track	NOUN
esutjss-207	36	12	record	record	NOUN
esutjss-207	36	13	of	of	ADP
esutjss-207	36	14	enhancing	enhance	VERB
esutjss-207	36	15	people	people	NOUN
esutjss-207	36	16	's	's	PART
esutjss-207	36	17	welfare	welfare	NOUN
esutjss-207	36	18	,	,	PUNCT
esutjss-207	36	19	quality	quality	NOUN
esutjss-207	36	20	of	of	ADP
esutjss-207	36	21	life	life	NOUN
esutjss-207	36	22	,	,	PUNCT
esutjss-207	36	23	and	and	CCONJ
esutjss-207	36	24	environment	environment	NOUN
esutjss-207	36	25	will	will	AUX
esutjss-207	36	26	make	make	VERB
esutjss-207	36	27	their	their	PRON
esutjss-207	36	28	staff	staff	NOUN
esutjss-207	36	29	members	member	NOUN
esutjss-207	36	30	feel	feel	VERB
esutjss-207	36	31	proud	proud	ADJ
esutjss-207	36	32	to	to	PART
esutjss-207	36	33	work	work	VERB
esutjss-207	36	34	there	there	ADV
esutjss-207	36	35	.	.	PUNCT
esutjss-207	37	1	measurement	measurement	NOUN
esutjss-207	37	2	of	of	ADP
esutjss-207	37	3	corporate	corporate	ADJ
esutjss-207	37	4	social	social	ADJ
esutjss-207	37	5	responsibility	responsibility	NOUN
esutjss-207	37	6	184	184	NUM
esutjss-207	37	7	there	there	PRON
esutjss-207	37	8	have	have	AUX
esutjss-207	37	9	been	be	AUX
esutjss-207	37	10	many	many	ADJ
esutjss-207	37	11	attempts	attempt	NOUN
esutjss-207	37	12	to	to	PART
esutjss-207	37	13	gauge	gauge	VERB
esutjss-207	37	14	social	social	ADJ
esutjss-207	37	15	responsibility	responsibility	NOUN
esutjss-207	37	16	;	;	PUNCT
esutjss-207	37	17	nonetheless	nonetheless	ADV
esutjss-207	37	18	,	,	PUNCT
esutjss-207	37	19	the	the	DET
esutjss-207	37	20	outcomes	outcome	NOUN
esutjss-207	37	21	are	be	AUX
esutjss-207	37	22	typically	typically	ADV
esutjss-207	37	23	inconsistent	inconsistent	ADJ
esutjss-207	37	24	.	.	PUNCT
esutjss-207	38	1	this	this	PRON
esutjss-207	38	2	is	be	AUX
esutjss-207	38	3	probably	probably	ADV
esutjss-207	38	4	because	because	SCONJ
esutjss-207	38	5	it	it	PRON
esutjss-207	38	6	can	can	AUX
esutjss-207	38	7	be	be	AUX
esutjss-207	38	8	challenging	challenge	VERB
esutjss-207	38	9	to	to	PART
esutjss-207	38	10	determine	determine	VERB
esutjss-207	38	11	what	what	PRON
esutjss-207	38	12	needs	need	VERB
esutjss-207	38	13	to	to	PART
esutjss-207	38	14	be	be	AUX
esutjss-207	38	15	measured	measure	VERB
esutjss-207	38	16	.	.	PUNCT
esutjss-207	39	1	for	for	ADP
esutjss-207	39	2	the	the	DET
esutjss-207	39	3	purpose	purpose	NOUN
esutjss-207	39	4	of	of	ADP
esutjss-207	39	5	measurement	measurement	NOUN
esutjss-207	39	6	,	,	PUNCT
esutjss-207	39	7	boones	boones	PROPN
esutjss-207	39	8	(	(	PUNCT
esutjss-207	39	9	1984	1984	NUM
esutjss-207	39	10	)	)	PUNCT
esutjss-207	39	11	classified	classified	ADJ
esutjss-207	39	12	csr	csr	NOUN
esutjss-207	39	13	as	as	SCONJ
esutjss-207	39	14	follows	follow	VERB
esutjss-207	39	15	:	:	PUNCT
esutjss-207	39	16	community	community	NOUN
esutjss-207	39	17	projects	project	NOUN
esutjss-207	39	18	:	:	PUNCT
esutjss-207	39	19	those	those	PRON
esutjss-207	39	20	in	in	ADP
esutjss-207	39	21	which	which	PRON
esutjss-207	39	22	the	the	DET
esutjss-207	39	23	business	business	NOUN
esutjss-207	39	24	made	make	VERB
esutjss-207	39	25	a	a	DET
esutjss-207	39	26	major	major	ADJ
esutjss-207	39	27	contribution	contribution	NOUN
esutjss-207	39	28	or	or	CCONJ
esutjss-207	39	29	offered	offer	VERB
esutjss-207	39	30	a	a	DET
esutjss-207	39	31	lot	lot	NOUN
esutjss-207	39	32	of	of	ADP
esutjss-207	39	33	assistance	assistance	NOUN
esutjss-207	39	34	.	.	PUNCT
esutjss-207	40	1	these	these	DET
esutjss-207	40	2	consist	consist	NOUN
esutjss-207	40	3	of	of	ADP
esutjss-207	40	4	local	local	ADJ
esutjss-207	40	5	earth	earth	NOUN
esutjss-207	40	6	programs	program	NOUN
esutjss-207	40	7	,	,	PUNCT
esutjss-207	40	8	student	student	NOUN
esutjss-207	40	9	and	and	CCONJ
esutjss-207	40	10	social	social	ADJ
esutjss-207	40	11	activities	activity	NOUN
esutjss-207	40	12	,	,	PUNCT
esutjss-207	40	13	civic	civic	ADJ
esutjss-207	40	14	and	and	CCONJ
esutjss-207	40	15	cultural	cultural	ADJ
esutjss-207	40	16	programs	program	NOUN
esutjss-207	40	17	,	,	PUNCT
esutjss-207	40	18	and	and	CCONJ
esutjss-207	40	19	youth	youth	NOUN
esutjss-207	40	20	activities	activity	NOUN
esutjss-207	40	21	;	;	PUNCT
esutjss-207	40	22	contributions	contribution	NOUN
esutjss-207	40	23	to	to	ADP
esutjss-207	40	24	federated	federated	ADJ
esutjss-207	40	25	drives	drive	NOUN
esutjss-207	40	26	,	,	PUNCT
esutjss-207	40	27	educational	educational	ADJ
esutjss-207	40	28	initiatives	initiative	NOUN
esutjss-207	40	29	,	,	PUNCT
esutjss-207	40	30	urban	urban	ADJ
esutjss-207	40	31	and	and	CCONJ
esutjss-207	40	32	civic	civic	ADJ
esutjss-207	40	33	affairs	affair	NOUN
esutjss-207	40	34	,	,	PUNCT
esutjss-207	40	35	and	and	CCONJ
esutjss-207	40	36	cultural	cultural	ADJ
esutjss-207	40	37	events	event	NOUN
esutjss-207	40	38	are	be	AUX
esutjss-207	40	39	among	among	ADP
esutjss-207	40	40	them	they	PRON
esutjss-207	40	41	.	.	PUNCT
esutjss-207	41	1	equal	equal	ADJ
esutjss-207	41	2	job	job	NOUN
esutjss-207	41	3	opportunities	opportunity	NOUN
esutjss-207	41	4	:	:	PUNCT
esutjss-207	41	5	these	these	PRON
esutjss-207	41	6	have	have	VERB
esutjss-207	41	7	to	to	PART
esutjss-207	41	8	include	include	VERB
esutjss-207	41	9	minorities	minority	NOUN
esutjss-207	41	10	and	and	CCONJ
esutjss-207	41	11	women	woman	NOUN
esutjss-207	41	12	;	;	PUNCT
esutjss-207	41	13	energy	energy	NOUN
esutjss-207	41	14	conservation	conservation	NOUN
esutjss-207	41	15	and	and	CCONJ
esutjss-207	41	16	environmental	environmental	ADJ
esutjss-207	41	17	concerns	concern	NOUN
esutjss-207	41	18	:	:	PUNCT
esutjss-207	41	19	this	this	PRON
esutjss-207	41	20	is	be	AUX
esutjss-207	41	21	the	the	DET
esutjss-207	41	22	presence	presence	NOUN
esutjss-207	41	23	of	of	ADP
esutjss-207	41	24	rules	rule	NOUN
esutjss-207	41	25	or	or	CCONJ
esutjss-207	41	26	guidelines	guideline	NOUN
esutjss-207	41	27	aimed	aim	VERB
esutjss-207	41	28	at	at	ADP
esutjss-207	41	29	energy	energy	NOUN
esutjss-207	41	30	conservation	conservation	NOUN
esutjss-207	41	31	;	;	PUNCT
esutjss-207	41	32	the	the	DET
esutjss-207	41	33	voluntary	voluntary	ADJ
esutjss-207	41	34	sector	sector	NOUN
esutjss-207	41	35	:	:	PUNCT
esutjss-207	41	36	this	this	DET
esutjss-207	41	37	measure	measure	NOUN
esutjss-207	41	38	,	,	PUNCT
esutjss-207	41	39	which	which	PRON
esutjss-207	41	40	is	be	AUX
esutjss-207	41	41	based	base	VERB
esutjss-207	41	42	on	on	ADP
esutjss-207	41	43	the	the	DET
esutjss-207	41	44	number	number	NOUN
esutjss-207	41	45	of	of	ADP
esutjss-207	41	46	hours	hour	NOUN
esutjss-207	41	47	that	that	PRON
esutjss-207	41	48	people	people	NOUN
esutjss-207	41	49	who	who	PRON
esutjss-207	41	50	are	be	AUX
esutjss-207	41	51	lent	lend	VERB
esutjss-207	41	52	or	or	CCONJ
esutjss-207	41	53	given	give	VERB
esutjss-207	41	54	a	a	DET
esutjss-207	41	55	lease	lease	NOUN
esutjss-207	41	56	time	time	NOUN
esutjss-207	41	57	for	for	ADP
esutjss-207	41	58	a	a	DET
esutjss-207	41	59	public	public	ADJ
esutjss-207	41	60	service	service	NOUN
esutjss-207	41	61	job	job	NOUN
esutjss-207	41	62	contribute	contribute	NOUN
esutjss-207	41	63	,	,	PUNCT
esutjss-207	41	64	aims	aim	VERB
esutjss-207	41	65	to	to	PART
esutjss-207	41	66	promote	promote	VERB
esutjss-207	41	67	social	social	ADJ
esutjss-207	41	68	investment	investment	NOUN
esutjss-207	41	69	and	and	CCONJ
esutjss-207	41	70	individual	individual	ADJ
esutjss-207	41	71	involvement	involvement	NOUN
esutjss-207	41	72	.	.	PUNCT
esutjss-207	42	1	these	these	PRON
esutjss-207	42	2	include	include	VERB
esutjss-207	42	3	loans	loan	NOUN
esutjss-207	42	4	that	that	PRON
esutjss-207	42	5	would	would	AUX
esutjss-207	42	6	not	not	PART
esutjss-207	42	7	have	have	AUX
esutjss-207	42	8	been	be	AUX
esutjss-207	42	9	granted	grant	VERB
esutjss-207	42	10	in	in	ADP
esutjss-207	42	11	the	the	DET
esutjss-207	42	12	absence	absence	NOUN
esutjss-207	42	13	of	of	ADP
esutjss-207	42	14	social	social	ADJ
esutjss-207	42	15	consideration	consideration	NOUN
esutjss-207	42	16	or	or	CCONJ
esutjss-207	42	17	those	those	PRON
esutjss-207	42	18	that	that	PRON
esutjss-207	42	19	would	would	AUX
esutjss-207	42	20	not	not	PART
esutjss-207	42	21	have	have	AUX
esutjss-207	42	22	qualified	qualify	VERB
esutjss-207	42	23	under	under	ADP
esutjss-207	42	24	the	the	DET
esutjss-207	42	25	company	company	NOUN
esutjss-207	42	26	's	's	PART
esutjss-207	42	27	ordinary	ordinary	ADJ
esutjss-207	42	28	lending	lending	NOUN
esutjss-207	42	29	guidelines	guideline	NOUN
esutjss-207	42	30	.	.	PUNCT
esutjss-207	43	1	organizations	organization	NOUN
esutjss-207	43	2	with	with	ADP
esutjss-207	43	3	a	a	DET
esutjss-207	43	4	csr	csr	NOUN
esutjss-207	43	5	focus	focus	NOUN
esutjss-207	43	6	would	would	AUX
esutjss-207	43	7	proactively	proactively	ADV
esutjss-207	43	8	advance	advance	VERB
esutjss-207	43	9	the	the	DET
esutjss-207	43	10	public	public	ADJ
esutjss-207	43	11	interest	interest	NOUN
esutjss-207	43	12	by	by	ADP
esutjss-207	43	13	supporting	support	VERB
esutjss-207	43	14	the	the	DET
esutjss-207	43	15	growth	growth	NOUN
esutjss-207	43	16	and	and	CCONJ
esutjss-207	43	17	development	development	NOUN
esutjss-207	43	18	of	of	ADP
esutjss-207	43	19	local	local	ADJ
esutjss-207	43	20	communities	community	NOUN
esutjss-207	43	21	.	.	PUNCT
esutjss-207	44	1	development	development	NOUN
esutjss-207	44	2	of	of	ADP
esutjss-207	44	3	corporate	corporate	ADJ
esutjss-207	44	4	social	social	ADJ
esutjss-207	44	5	responsibility	responsibility	NOUN
esutjss-207	44	6	indices	indice	VERB
esutjss-207	44	7	companies	company	NOUN
esutjss-207	44	8	are	be	AUX
esutjss-207	44	9	realizing	realize	VERB
esutjss-207	44	10	more	more	ADJ
esutjss-207	44	11	than	than	ADP
esutjss-207	44	12	ever	ever	ADV
esutjss-207	44	13	that	that	SCONJ
esutjss-207	44	14	their	their	PRON
esutjss-207	44	15	strategic	strategic	ADJ
esutjss-207	44	16	vision	vision	NOUN
esutjss-207	44	17	needs	need	VERB
esutjss-207	44	18	to	to	PART
esutjss-207	44	19	include	include	VERB
esutjss-207	44	20	csr	csr	NOUN
esutjss-207	44	21	as	as	ADP
esutjss-207	44	22	a	a	DET
esutjss-207	44	23	key	key	ADJ
esutjss-207	44	24	component	component	NOUN
esutjss-207	44	25	.	.	PUNCT
esutjss-207	45	1	this	this	DET
esutjss-207	45	2	focus	focus	NOUN
esutjss-207	45	3	is	be	AUX
esutjss-207	45	4	partially	partially	ADV
esutjss-207	45	5	due	due	ADJ
esutjss-207	45	6	to	to	ADP
esutjss-207	45	7	increased	increase	VERB
esutjss-207	45	8	awareness	awareness	NOUN
esutjss-207	45	9	on	on	ADP
esutjss-207	45	10	the	the	DET
esutjss-207	45	11	part	part	NOUN
esutjss-207	45	12	of	of	ADP
esutjss-207	45	13	the	the	DET
esutjss-207	45	14	businesses	business	NOUN
esutjss-207	45	15	themselves	themselves	PRON
esutjss-207	45	16	.	.	PUNCT
esutjss-207	46	1	on	on	ADP
esutjss-207	46	2	the	the	DET
esutjss-207	46	3	one	one	NUM
esutjss-207	46	4	hand	hand	NOUN
esutjss-207	46	5	,	,	PUNCT
esutjss-207	46	6	this	this	DET
esutjss-207	46	7	agenda	agenda	NOUN
esutjss-207	46	8	is	be	AUX
esutjss-207	46	9	set	set	VERB
esutjss-207	46	10	by	by	ADP
esutjss-207	46	11	the	the	DET
esutjss-207	46	12	larger	large	ADJ
esutjss-207	46	13	society	society	NOUN
esutjss-207	46	14	,	,	PUNCT
esutjss-207	46	15	particularly	particularly	ADV
esutjss-207	46	16	regulatory	regulatory	ADJ
esutjss-207	46	17	authorities	authority	NOUN
esutjss-207	46	18	depending	depend	VERB
esutjss-207	46	19	on	on	ADP
esutjss-207	46	20	the	the	DET
esutjss-207	46	21	climate	climate	NOUN
esutjss-207	46	22	,	,	PUNCT
esutjss-207	46	23	which	which	PRON
esutjss-207	46	24	now	now	ADV
esutjss-207	46	25	require	require	VERB
esutjss-207	46	26	businesses	business	NOUN
esutjss-207	46	27	to	to	PART
esutjss-207	46	28	be	be	AUX
esutjss-207	46	29	more	more	ADV
esutjss-207	46	30	socially	socially	ADV
esutjss-207	46	31	responsible	responsible	ADJ
esutjss-207	46	32	in	in	ADP
esutjss-207	46	33	their	their	PRON
esutjss-207	46	34	decisions	decision	NOUN
esutjss-207	46	35	and	and	CCONJ
esutjss-207	46	36	actions	action	NOUN
esutjss-207	46	37	.	.	PUNCT
esutjss-207	47	1	in	in	ADP
esutjss-207	47	2	response	response	NOUN
esutjss-207	47	3	to	to	ADP
esutjss-207	47	4	this	this	DET
esutjss-207	47	5	trend	trend	NOUN
esutjss-207	47	6	,	,	PUNCT
esutjss-207	47	7	several	several	ADJ
esutjss-207	47	8	global	global	ADJ
esutjss-207	47	9	organizations	organization	NOUN
esutjss-207	47	10	developed	develop	VERB
esutjss-207	47	11	csr	csr	NOUN
esutjss-207	47	12	as	as	ADP
esutjss-207	47	13	a	a	DET
esutjss-207	47	14	new	new	ADJ
esutjss-207	47	15	metric	metric	NOUN
esutjss-207	47	16	for	for	ADP
esutjss-207	47	17	assessing	assess	VERB
esutjss-207	47	18	corporate	corporate	ADJ
esutjss-207	47	19	value	value	NOUN
esutjss-207	47	20	and	and	CCONJ
esutjss-207	47	21	set	set	VERB
esutjss-207	47	22	out	out	ADP
esutjss-207	47	23	to	to	PART
esutjss-207	47	24	assess	assess	VERB
esutjss-207	47	25	the	the	DET
esutjss-207	47	26	market	market	NOUN
esutjss-207	47	27	performance	performance	NOUN
esutjss-207	47	28	of	of	ADP
esutjss-207	47	29	socially	socially	ADV
esutjss-207	47	30	conscious	conscious	ADJ
esutjss-207	47	31	companies	company	NOUN
esutjss-207	47	32	.	.	PUNCT
esutjss-207	48	1	this	this	DET
esutjss-207	48	2	effort	effort	NOUN
esutjss-207	48	3	gave	give	VERB
esutjss-207	48	4	rise	rise	NOUN
esutjss-207	48	5	to	to	ADP
esutjss-207	48	6	the	the	DET
esutjss-207	48	7	so	so	ADV
esutjss-207	48	8	-	-	PUNCT
esutjss-207	48	9	called	call	VERB
esutjss-207	48	10	csr	csr	NOUN
esutjss-207	48	11	disclosure	disclosure	NOUN
esutjss-207	48	12	.	.	PUNCT
esutjss-207	49	1	the	the	DET
esutjss-207	49	2	csr	csr	NOUN
esutjss-207	49	3	indices	index	NOUN
esutjss-207	49	4	have	have	AUX
esutjss-207	49	5	been	be	AUX
esutjss-207	49	6	employed	employ	VERB
esutjss-207	49	7	as	as	ADP
esutjss-207	49	8	instruments	instrument	NOUN
esutjss-207	49	9	to	to	PART
esutjss-207	49	10	assess	assess	VERB
esutjss-207	49	11	how	how	SCONJ
esutjss-207	49	12	companies	company	NOUN
esutjss-207	49	13	and	and	CCONJ
esutjss-207	49	14	their	their	PRON
esutjss-207	49	15	operations	operation	NOUN
esutjss-207	49	16	affect	affect	VERB
esutjss-207	49	17	the	the	DET
esutjss-207	49	18	environment	environment	NOUN
esutjss-207	49	19	and	and	CCONJ
esutjss-207	49	20	society	society	NOUN
esutjss-207	49	21	.	.	PUNCT
esutjss-207	50	1	these	these	DET
esutjss-207	50	2	assessments	assessment	NOUN
esutjss-207	50	3	have	have	AUX
esutjss-207	50	4	gained	gain	VERB
esutjss-207	50	5	significant	significant	ADJ
esutjss-207	50	6	traction	traction	NOUN
esutjss-207	50	7	in	in	ADP
esutjss-207	50	8	the	the	DET
esutjss-207	50	9	global	global	ADJ
esutjss-207	50	10	financial	financial	ADJ
esutjss-207	50	11	markets	market	NOUN
esutjss-207	50	12	as	as	SCONJ
esutjss-207	50	13	organizations	organization	NOUN
esutjss-207	50	14	aim	aim	VERB
esutjss-207	50	15	to	to	PART
esutjss-207	50	16	assess	assess	VERB
esutjss-207	50	17	the	the	DET
esutjss-207	50	18	contribution	contribution	NOUN
esutjss-207	50	19	of	of	ADP
esutjss-207	50	20	corporate	corporate	ADJ
esutjss-207	50	21	social	social	ADJ
esutjss-207	50	22	responsibility	responsibility	NOUN
esutjss-207	50	23	(	(	PUNCT
esutjss-207	50	24	csr	csr	NOUN
esutjss-207	50	25	)	)	PUNCT
esutjss-207	50	26	to	to	ADP
esutjss-207	50	27	the	the	DET
esutjss-207	50	28	overall	overall	ADJ
esutjss-207	50	29	value	value	NOUN
esutjss-207	50	30	of	of	ADP
esutjss-207	50	31	a	a	DET
esutjss-207	50	32	company	company	NOUN
esutjss-207	50	33	's	's	PART
esutjss-207	50	34	socially	socially	ADV
esutjss-207	50	35	responsible	responsible	ADJ
esutjss-207	50	36	investments	investment	NOUN
esutjss-207	50	37	(	(	PUNCT
esutjss-207	50	38	sri	sri	NOUN
esutjss-207	50	39	)	)	PUNCT
esutjss-207	50	40	.	.	PUNCT
esutjss-207	51	1	the	the	DET
esutjss-207	51	2	dow	dow	PROPN
esutjss-207	51	3	jones	jones	PROPN
esutjss-207	51	4	sustainability	sustainability	PROPN
esutjss-207	51	5	world	world	PROPN
esutjss-207	51	6	disclosure	disclosure	NOUN
esutjss-207	51	7	(	(	PUNCT
esutjss-207	51	8	djsi	djsi	NUM
esutjss-207	51	9	world	world	NOUN
esutjss-207	51	10	)	)	PUNCT
esutjss-207	51	11	,	,	PUNCT
esutjss-207	51	12	the	the	DET
esutjss-207	51	13	world	world	NOUN
esutjss-207	51	14	's	's	PART
esutjss-207	51	15	first	first	ADJ
esutjss-207	51	16	csr	csr	NOUN
esutjss-207	51	17	disclosure	disclosure	NOUN
esutjss-207	51	18	,	,	PUNCT
esutjss-207	51	19	was	be	AUX
esutjss-207	51	20	developed	develop	VERB
esutjss-207	51	21	in	in	ADP
esutjss-207	51	22	1999	1999	NUM
esutjss-207	51	23	by	by	ADP
esutjss-207	51	24	the	the	DET
esutjss-207	51	25	dow	dow	PROPN
esutjss-207	51	26	jones	jones	PROPN
esutjss-207	51	27	stocks	stocks	PROPN
esutjss-207	51	28	and	and	CCONJ
esutjss-207	51	29	sustainability	sustainability	NOUN
esutjss-207	51	30	asset	asset	NOUN
esutjss-207	51	31	management	management	PROPN
esutjss-207	51	32	co.	co.	PROPN
esutjss-207	51	33	with	with	ADP
esutjss-207	51	34	the	the	DET
esutjss-207	51	35	intention	intention	NOUN
esutjss-207	51	36	of	of	ADP
esutjss-207	51	37	valuing	value	VERB
esutjss-207	51	38	the	the	DET
esutjss-207	51	39	stock	stock	NOUN
esutjss-207	51	40	performance	performance	NOUN
esutjss-207	51	41	of	of	ADP
esutjss-207	51	42	socially	socially	ADV
esutjss-207	51	43	conscious	conscious	ADJ
esutjss-207	51	44	companies	company	NOUN
esutjss-207	51	45	in	in	ADP
esutjss-207	51	46	light	light	NOUN
esutjss-207	51	47	of	of	ADP
esutjss-207	51	48	societal	societal	ADJ
esutjss-207	51	49	norms	norm	NOUN
esutjss-207	51	50	.	.	PUNCT
esutjss-207	52	1	the	the	DET
esutjss-207	52	2	finding	finding	NOUN
esutjss-207	52	3	that	that	PRON
esutjss-207	52	4	indices	index	NOUN
esutjss-207	52	5	focused	focus	VERB
esutjss-207	52	6	on	on	ADP
esutjss-207	52	7	environmental	environmental	ADJ
esutjss-207	52	8	,	,	PUNCT
esutjss-207	52	9	social	social	ADJ
esutjss-207	52	10	,	,	PUNCT
esutjss-207	52	11	and	and	CCONJ
esutjss-207	52	12	governance	governance	NOUN
esutjss-207	52	13	(	(	PUNCT
esutjss-207	52	14	esg	esg	PROPN
esutjss-207	52	15	)	)	PUNCT
esutjss-207	52	16	or	or	CCONJ
esutjss-207	52	17	csr	csr	NOUN
esutjss-207	52	18	topics	topic	NOUN
esutjss-207	52	19	have	have	AUX
esutjss-207	52	20	outperformed	outperform	VERB
esutjss-207	52	21	benchmark	benchmark	NOUN
esutjss-207	52	22	indexes	index	NOUN
esutjss-207	52	23	globally	globally	ADV
esutjss-207	52	24	has	have	AUX
esutjss-207	52	25	contributed	contribute	VERB
esutjss-207	52	26	to	to	ADP
esutjss-207	52	27	the	the	DET
esutjss-207	52	28	following	follow	VERB
esutjss-207	52	29	emergence	emergence	NOUN
esutjss-207	52	30	of	of	ADP
esutjss-207	52	31	csr	csr	NOUN
esutjss-207	52	32	indices	index	NOUN
esutjss-207	52	33	.	.	PUNCT
esutjss-207	53	1	in	in	ADP
esutjss-207	53	2	an	an	DET
esutjss-207	53	3	effort	effort	NOUN
esutjss-207	53	4	to	to	PART
esutjss-207	53	5	create	create	VERB
esutjss-207	53	6	a	a	DET
esutjss-207	53	7	reflecting	reflect	VERB
esutjss-207	53	8	market	market	NOUN
esutjss-207	53	9	mechanism	mechanism	NOUN
esutjss-207	53	10	that	that	PRON
esutjss-207	53	11	evaluates	evaluate	VERB
esutjss-207	53	12	a	a	DET
esutjss-207	53	13	company	company	NOUN
esutjss-207	53	14	's	's	PART
esutjss-207	53	15	efforts	effort	NOUN
esutjss-207	53	16	in	in	ADP
esutjss-207	53	17	carrying	carry	VERB
esutjss-207	53	18	out	out	ADP
esutjss-207	53	19	its	its	PRON
esutjss-207	53	20	social	social	ADJ
esutjss-207	53	21	responsibilities	responsibility	NOUN
esutjss-207	53	22	,	,	PUNCT
esutjss-207	53	23	stock	stock	NOUN
esutjss-207	53	24	exchanges	exchange	NOUN
esutjss-207	53	25	all	all	ADV
esutjss-207	53	26	over	over	ADP
esutjss-207	53	27	the	the	DET
esutjss-207	53	28	world	world	NOUN
esutjss-207	53	29	are	be	AUX
esutjss-207	53	30	following	follow	VERB
esutjss-207	53	31	the	the	DET
esutjss-207	53	32	lead	lead	NOUN
esutjss-207	53	33	of	of	ADP
esutjss-207	53	34	the	the	DET
esutjss-207	53	35	united	united	PROPN
esutjss-207	53	36	states	states	PROPN
esutjss-207	53	37	in	in	ADP
esutjss-207	53	38	many	many	ADJ
esutjss-207	53	39	of	of	ADP
esutjss-207	53	40	the	the	DET
esutjss-207	53	41	disclosure	disclosure	NOUN
esutjss-207	53	42	initiatives	initiative	NOUN
esutjss-207	53	43	and	and	CCONJ
esutjss-207	53	44	the	the	DET
esutjss-207	53	45	corresponding	corresponding	ADJ
esutjss-207	53	46	csr	csr	NOUN
esutjss-207	53	47	indexes	index	NOUN
esutjss-207	53	48	that	that	PRON
esutjss-207	53	49	have	have	AUX
esutjss-207	53	50	arisen	arise	VERB
esutjss-207	53	51	.	.	PUNCT
esutjss-207	54	1	sustainability	sustainability	NOUN
esutjss-207	54	2	reports	report	NOUN
esutjss-207	54	3	are	be	AUX
esutjss-207	54	4	now	now	ADV
esutjss-207	54	5	required	require	VERB
esutjss-207	54	6	to	to	PART
esutjss-207	54	7	be	be	AUX
esutjss-207	54	8	released	release	VERB
esutjss-207	54	9	by	by	ADP
esutjss-207	54	10	listed	list	VERB
esutjss-207	54	11	firms	firm	NOUN
esutjss-207	54	12	in	in	ADP
esutjss-207	54	13	nigeria	nigeria	PROPN
esutjss-207	54	14	.	.	PUNCT
esutjss-207	55	1	listing	list	VERB
esutjss-207	55	2	rules	rule	NOUN
esutjss-207	55	3	for	for	ADP
esutjss-207	55	4	companies	company	NOUN
esutjss-207	55	5	on	on	ADP
esutjss-207	55	6	the	the	DET
esutjss-207	55	7	exchange	exchange	NOUN
esutjss-207	55	8	's	's	PART
esutjss-207	55	9	premium	premium	NOUN
esutjss-207	55	10	board	board	NOUN
esutjss-207	55	11	mandate	mandate	VERB
esutjss-207	55	12	the	the	DET
esutjss-207	55	13	filing	filing	NOUN
esutjss-207	55	14	of	of	ADP
esutjss-207	55	15	yearly	yearly	ADJ
esutjss-207	55	16	esg	esg	NOUN
esutjss-207	55	17	reports	report	NOUN
esutjss-207	55	18	as	as	ADP
esutjss-207	55	19	of	of	ADP
esutjss-207	55	20	2019.four	2019.four	PRON
esutjss-207	55	21	key	key	ADJ
esutjss-207	55	22	areas	area	NOUN
esutjss-207	55	23	—	—	PUNCT
esutjss-207	55	24	economic	economic	ADJ
esutjss-207	55	25	,	,	PUNCT
esutjss-207	55	26	environmental	environmental	ADJ
esutjss-207	55	27	,	,	PUNCT
esutjss-207	55	28	social	social	ADJ
esutjss-207	55	29	,	,	PUNCT
esutjss-207	55	30	and	and	CCONJ
esutjss-207	55	31	governance	governance	NOUN
esutjss-207	55	32	—	—	PUNCT
esutjss-207	55	33	are	be	AUX
esutjss-207	55	34	the	the	DET
esutjss-207	55	35	focus	focus	NOUN
esutjss-207	55	36	of	of	ADP
esutjss-207	55	37	the	the	DET
esutjss-207	55	38	disclosure	disclosure	NOUN
esutjss-207	55	39	standards	standard	NOUN
esutjss-207	55	40	released	release	VERB
esutjss-207	55	41	to	to	PART
esutjss-207	55	42	support	support	VERB
esutjss-207	55	43	the	the	DET
esutjss-207	55	44	reporting	reporting	NOUN
esutjss-207	55	45	of	of	ADP
esutjss-207	55	46	listed	list	VERB
esutjss-207	55	47	firms	firm	NOUN
esutjss-207	55	48	.	.	PUNCT
esutjss-207	56	1	it	it	PRON
esutjss-207	56	2	was	be	AUX
esutjss-207	56	3	recommended	recommend	VERB
esutjss-207	56	4	that	that	SCONJ
esutjss-207	56	5	businesses	business	NOUN
esutjss-207	56	6	measure	measure	VERB
esutjss-207	56	7	their	their	PRON
esutjss-207	56	8	sustainability	sustainability	NOUN
esutjss-207	56	9	initiatives	initiative	NOUN
esutjss-207	56	10	using	use	VERB
esutjss-207	56	11	performance	performance	NOUN
esutjss-207	56	12	indicators	indicator	NOUN
esutjss-207	56	13	that	that	PRON
esutjss-207	56	14	are	be	AUX
esutjss-207	56	15	guided	guide	VERB
esutjss-207	56	16	by	by	ADP
esutjss-207	56	17	the	the	DET
esutjss-207	56	18	four	four	NUM
esutjss-207	56	19	main	main	ADJ
esutjss-207	56	20	areas	area	NOUN
esutjss-207	56	21	,	,	PUNCT
esutjss-207	56	22	even	even	ADV
esutjss-207	56	23	if	if	SCONJ
esutjss-207	56	24	no	no	DET
esutjss-207	56	25	formal	formal	ADJ
esutjss-207	56	26	csr	csr	NOUN
esutjss-207	56	27	disclosure	disclosure	NOUN
esutjss-207	56	28	was	be	AUX
esutjss-207	56	29	mentioned	mention	VERB
esutjss-207	56	30	.	.	PUNCT
esutjss-207	57	1	the	the	DET
esutjss-207	57	2	organizations	organization	NOUN
esutjss-207	57	3	are	be	AUX
esutjss-207	57	4	improving	improve	VERB
esutjss-207	57	5	themselves	themselves	PRON
esutjss-207	57	6	as	as	ADV
esutjss-207	57	7	well	well	ADV
esutjss-207	57	8	as	as	ADP
esutjss-207	57	9	society	society	NOUN
esutjss-207	57	10	by	by	ADP
esutjss-207	57	11	contributing	contribute	VERB
esutjss-207	57	12	positively	positively	ADV
esutjss-207	57	13	to	to	ADP
esutjss-207	57	14	it	it	PRON
esutjss-207	57	15	.	.	PUNCT
esutjss-207	58	1	it	it	PRON
esutjss-207	58	2	is	be	AUX
esutjss-207	58	3	not	not	PART
esutjss-207	58	4	just	just	ADV
esutjss-207	58	5	about	about	ADP
esutjss-207	58	6	earnings	earning	NOUN
esutjss-207	58	7	;	;	PUNCT
esutjss-207	58	8	it	it	PRON
esutjss-207	58	9	is	be	AUX
esutjss-207	58	10	also	also	ADV
esutjss-207	58	11	about	about	ADP
esutjss-207	58	12	the	the	DET
esutjss-207	58	13	economy	economy	NOUN
esutjss-207	58	14	and	and	CCONJ
esutjss-207	58	15	employee	employee	NOUN
esutjss-207	58	16	mindset	mindset	NOUN
esutjss-207	58	17	(	(	PUNCT
esutjss-207	58	18	okeudo	okeudo	ADJ
esutjss-207	58	19	,	,	PUNCT
esutjss-207	58	20	2012	2012	NUM
esutjss-207	58	21	)	)	PUNCT
esutjss-207	58	22	.	.	PUNCT
esutjss-207	59	1	185	185	NUM
esutjss-207	59	2	firm	firm	NOUN
esutjss-207	59	3	's	's	PART
esutjss-207	59	4	performance	performance	NOUN
esutjss-207	59	5	and	and	CCONJ
esutjss-207	59	6	the	the	DET
esutjss-207	59	7	capital	capital	NOUN
esutjss-207	59	8	market	market	NOUN
esutjss-207	59	9	a	a	DET
esutjss-207	59	10	company	company	NOUN
esutjss-207	59	11	's	's	PART
esutjss-207	59	12	performance	performance	NOUN
esutjss-207	59	13	is	be	AUX
esutjss-207	59	14	a	a	DET
esutjss-207	59	15	complex	complex	ADJ
esutjss-207	59	16	and	and	CCONJ
esutjss-207	59	17	varied	varied	ADJ
esutjss-207	59	18	phenomenon	phenomenon	NOUN
esutjss-207	59	19	(	(	PUNCT
esutjss-207	59	20	ress	ress	NOUN
esutjss-207	59	21	and	and	CCONJ
esutjss-207	59	22	robinson	robinson	PROPN
esutjss-207	59	23	,	,	PUNCT
esutjss-207	59	24	2004	2004	NUM
esutjss-207	59	25	)	)	PUNCT
esutjss-207	59	26	.	.	PUNCT
esutjss-207	60	1	previous	previous	ADJ
esutjss-207	60	2	studies	study	NOUN
esutjss-207	60	3	showed	show	VERB
esutjss-207	60	4	that	that	SCONJ
esutjss-207	60	5	managers	manager	NOUN
esutjss-207	60	6	'	'	PART
esutjss-207	60	7	companies	company	NOUN
esutjss-207	60	8	'	'	PART
esutjss-207	60	9	performance	performance	NOUN
esutjss-207	60	10	measurements	measurement	NOUN
esutjss-207	60	11	provided	provide	VERB
esutjss-207	60	12	them	they	PRON
esutjss-207	60	13	with	with	ADP
esutjss-207	60	14	support	support	NOUN
esutjss-207	60	15	in	in	ADP
esutjss-207	60	16	formulating	formulate	VERB
esutjss-207	60	17	plans	plan	NOUN
esutjss-207	60	18	and	and	CCONJ
esutjss-207	60	19	in	in	ADP
esutjss-207	60	20	questioning	question	VERB
esutjss-207	60	21	their	their	PRON
esutjss-207	60	22	views	view	NOUN
esutjss-207	60	23	and	and	CCONJ
esutjss-207	60	24	presumptions	presumption	NOUN
esutjss-207	60	25	about	about	ADP
esutjss-207	60	26	their	their	PRON
esutjss-207	60	27	firms	firm	NOUN
esutjss-207	60	28	.	.	PUNCT
esutjss-207	61	1	this	this	PRON
esutjss-207	61	2	was	be	AUX
esutjss-207	61	3	in	in	ADP
esutjss-207	61	4	line	line	NOUN
esutjss-207	61	5	with	with	ADP
esutjss-207	61	6	the	the	DET
esutjss-207	61	7	concept	concept	NOUN
esutjss-207	61	8	of	of	ADP
esutjss-207	61	9	double	double	ADJ
esutjss-207	61	10	-	-	PUNCT
esutjss-207	61	11	loop	loop	NOUN
esutjss-207	61	12	learning	learning	NOUN
esutjss-207	61	13	and	and	CCONJ
esutjss-207	61	14	provided	provide	VERB
esutjss-207	61	15	managers	manager	NOUN
esutjss-207	61	16	with	with	ADP
esutjss-207	61	17	a	a	DET
esutjss-207	61	18	means	means	NOUN
esutjss-207	61	19	of	of	ADP
esutjss-207	61	20	identifying	identify	VERB
esutjss-207	61	21	the	the	DET
esutjss-207	61	22	discrepancy	discrepancy	NOUN
esutjss-207	61	23	between	between	ADP
esutjss-207	61	24	expectations	expectation	NOUN
esutjss-207	61	25	and	and	CCONJ
esutjss-207	61	26	actual	actual	ADJ
esutjss-207	61	27	results	result	NOUN
esutjss-207	61	28	(	(	PUNCT
esutjss-207	61	29	neely	neely	PROPN
esutjss-207	61	30	and	and	CCONJ
esutjss-207	61	31	najjar	najjar	NOUN
esutjss-207	61	32	,	,	PUNCT
esutjss-207	61	33	2006	2006	NUM
esutjss-207	61	34	)	)	PUNCT
esutjss-207	61	35	.	.	PUNCT
esutjss-207	62	1	the	the	DET
esutjss-207	62	2	primary	primary	ADJ
esutjss-207	62	3	determinants	determinant	NOUN
esutjss-207	62	4	of	of	ADP
esutjss-207	62	5	a	a	DET
esutjss-207	62	6	company	company	NOUN
esutjss-207	62	7	's	's	PART
esutjss-207	62	8	performance	performance	NOUN
esutjss-207	62	9	are	be	AUX
esutjss-207	62	10	its	its	PRON
esutjss-207	62	11	profitability	profitability	NOUN
esutjss-207	62	12	and	and	CCONJ
esutjss-207	62	13	the	the	DET
esutjss-207	62	14	performance	performance	NOUN
esutjss-207	62	15	of	of	ADP
esutjss-207	62	16	its	its	PRON
esutjss-207	62	17	stocks	stock	NOUN
esutjss-207	62	18	on	on	ADP
esutjss-207	62	19	the	the	DET
esutjss-207	62	20	capital	capital	NOUN
esutjss-207	62	21	market	market	NOUN
esutjss-207	62	22	.	.	PUNCT
esutjss-207	63	1	firm	firm	ADJ
esutjss-207	63	2	performance	performance	NOUN
esutjss-207	63	3	measures	measure	NOUN
esutjss-207	63	4	are	be	AUX
esutjss-207	63	5	classified	classify	VERB
esutjss-207	63	6	into	into	ADP
esutjss-207	63	7	two	two	NUM
esutjss-207	63	8	categories	category	NOUN
esutjss-207	63	9	:	:	PUNCT
esutjss-207	63	10	market	market	NOUN
esutjss-207	63	11	-	-	PUNCT
esutjss-207	63	12	oriented	orient	VERB
esutjss-207	63	13	measurements	measurement	NOUN
esutjss-207	63	14	and	and	CCONJ
esutjss-207	63	15	accounting	accounting	NOUN
esutjss-207	63	16	-	-	PUNCT
esutjss-207	63	17	oriented	orient	VERB
esutjss-207	63	18	measures	measure	NOUN
esutjss-207	63	19	.	.	PUNCT
esutjss-207	64	1	it	it	PRON
esutjss-207	64	2	is	be	AUX
esutjss-207	64	3	widely	widely	ADV
esutjss-207	64	4	acknowledged	acknowledge	VERB
esutjss-207	64	5	that	that	SCONJ
esutjss-207	64	6	accounting	accounting	NOUN
esutjss-207	64	7	-	-	PUNCT
esutjss-207	64	8	based	base	VERB
esutjss-207	64	9	assessment	assessment	NOUN
esutjss-207	64	10	is	be	AUX
esutjss-207	64	11	a	a	DET
esutjss-207	64	12	valuable	valuable	ADJ
esutjss-207	64	13	indicator	indicator	NOUN
esutjss-207	64	14	of	of	ADP
esutjss-207	64	15	the	the	DET
esutjss-207	64	16	profitability	profitability	NOUN
esutjss-207	64	17	of	of	ADP
esutjss-207	64	18	the	the	DET
esutjss-207	64	19	company	company	NOUN
esutjss-207	64	20	when	when	SCONJ
esutjss-207	64	21	compared	compare	VERB
esutjss-207	64	22	to	to	ADP
esutjss-207	64	23	a	a	DET
esutjss-207	64	24	benchmark	benchmark	ADJ
esutjss-207	64	25	rate	rate	NOUN
esutjss-207	64	26	of	of	ADP
esutjss-207	64	27	return	return	NOUN
esutjss-207	64	28	equivalent	equivalent	ADJ
esutjss-207	64	29	to	to	ADP
esutjss-207	64	30	the	the	DET
esutjss-207	64	31	risk	risk	NOUN
esutjss-207	64	32	-	-	PUNCT
esutjss-207	64	33	adjusted	adjust	VERB
esutjss-207	64	34	weighted	weight	VERB
esutjss-207	64	35	average	average	ADJ
esutjss-207	64	36	cost	cost	NOUN
esutjss-207	64	37	of	of	ADP
esutjss-207	64	38	capital	capital	NOUN
esutjss-207	64	39	.	.	PUNCT
esutjss-207	65	1	the	the	DET
esutjss-207	65	2	following	following	NOUN
esutjss-207	65	3	are	be	AUX
esutjss-207	65	4	only	only	ADV
esutjss-207	65	5	a	a	DET
esutjss-207	65	6	few	few	ADJ
esutjss-207	65	7	examples	example	NOUN
esutjss-207	65	8	of	of	ADP
esutjss-207	65	9	measurement	measurement	NOUN
esutjss-207	65	10	indicators	indicator	NOUN
esutjss-207	65	11	of	of	ADP
esutjss-207	65	12	a	a	DET
esutjss-207	65	13	business	business	NOUN
esutjss-207	65	14	's	's	PART
esutjss-207	65	15	profitability	profitability	NOUN
esutjss-207	65	16	that	that	PRON
esutjss-207	65	17	are	be	AUX
esutjss-207	65	18	based	base	VERB
esutjss-207	65	19	on	on	ADP
esutjss-207	65	20	accounting	accounting	NOUN
esutjss-207	65	21	:	:	PUNCT
esutjss-207	65	22	profit	profit	NOUN
esutjss-207	65	23	margin	margin	NOUN
esutjss-207	65	24	(	(	PUNCT
esutjss-207	65	25	pm	pm	NOUN
esutjss-207	65	26	):	):	PUNCT
esutjss-207	65	27	the	the	DET
esutjss-207	65	28	ratio	ratio	NOUN
esutjss-207	65	29	of	of	ADP
esutjss-207	65	30	profit	profit	NOUN
esutjss-207	65	31	after	after	ADP
esutjss-207	65	32	taxes	taxis	NOUN
esutjss-207	65	33	to	to	ADP
esutjss-207	65	34	turnover	turnover	NOUN
esutjss-207	65	35	or	or	CCONJ
esutjss-207	65	36	net	net	ADJ
esutjss-207	65	37	sales	sale	NOUN
esutjss-207	65	38	is	be	AUX
esutjss-207	65	39	used	use	VERB
esutjss-207	65	40	to	to	PART
esutjss-207	65	41	compute	compute	VERB
esutjss-207	65	42	profit	profit	NOUN
esutjss-207	65	43	margin	margin	NOUN
esutjss-207	65	44	.	.	PUNCT
esutjss-207	66	1	its	its	PRON
esutjss-207	66	2	main	main	ADJ
esutjss-207	66	3	function	function	NOUN
esutjss-207	66	4	is	be	AUX
esutjss-207	66	5	to	to	PART
esutjss-207	66	6	give	give	VERB
esutjss-207	66	7	information	information	NOUN
esutjss-207	66	8	about	about	ADP
esutjss-207	66	9	the	the	DET
esutjss-207	66	10	proportion	proportion	NOUN
esutjss-207	66	11	of	of	ADP
esutjss-207	66	12	profit	profit	NOUN
esutjss-207	66	13	that	that	PRON
esutjss-207	66	14	sales	sale	NOUN
esutjss-207	66	15	can	can	AUX
esutjss-207	66	16	produce	produce	VERB
esutjss-207	66	17	.	.	PUNCT
esutjss-207	67	1	because	because	SCONJ
esutjss-207	67	2	profit	profit	NOUN
esutjss-207	67	3	for	for	ADP
esutjss-207	67	4	the	the	DET
esutjss-207	67	5	period	period	NOUN
esutjss-207	67	6	is	be	AUX
esutjss-207	67	7	compared	compare	VERB
esutjss-207	67	8	to	to	ADP
esutjss-207	67	9	sales	sale	NOUN
esutjss-207	67	10	for	for	ADP
esutjss-207	67	11	the	the	DET
esutjss-207	67	12	current	current	ADJ
esutjss-207	67	13	period	period	NOUN
esutjss-207	67	14	,	,	PUNCT
esutjss-207	67	15	this	this	DET
esutjss-207	67	16	accounting	accounting	NOUN
esutjss-207	67	17	-	-	PUNCT
esutjss-207	67	18	based	base	VERB
esutjss-207	67	19	performance	performance	NOUN
esutjss-207	67	20	indicator	indicator	NOUN
esutjss-207	67	21	might	might	AUX
esutjss-207	67	22	be	be	AUX
esutjss-207	67	23	classified	classify	VERB
esutjss-207	67	24	as	as	ADP
esutjss-207	67	25	forward	forward	ADV
esutjss-207	67	26	-	-	PUNCT
esutjss-207	67	27	looking	look	VERB
esutjss-207	67	28	.	.	PUNCT
esutjss-207	68	1	roa	roa	PROPN
esutjss-207	68	2	(	(	PUNCT
esutjss-207	68	3	return	return	VERB
esutjss-207	68	4	on	on	ADP
esutjss-207	68	5	assets	asset	NOUN
esutjss-207	68	6	):	):	PUNCT
esutjss-207	68	7	it	it	PRON
esutjss-207	68	8	is	be	AUX
esutjss-207	68	9	commonly	commonly	ADV
esutjss-207	68	10	calculated	calculate	VERB
esutjss-207	68	11	by	by	ADP
esutjss-207	68	12	dividing	divide	VERB
esutjss-207	68	13	total	total	ADJ
esutjss-207	68	14	assets	asset	NOUN
esutjss-207	68	15	by	by	ADP
esutjss-207	68	16	profit	profit	NOUN
esutjss-207	68	17	after	after	ADP
esutjss-207	68	18	taxes	taxis	NOUN
esutjss-207	68	19	.	.	PUNCT
esutjss-207	69	1	an	an	DET
esutjss-207	69	2	alternative	alternative	ADJ
esutjss-207	69	3	method	method	NOUN
esutjss-207	69	4	is	be	AUX
esutjss-207	69	5	to	to	PART
esutjss-207	69	6	divide	divide	VERB
esutjss-207	69	7	earnings	earning	NOUN
esutjss-207	69	8	before	before	ADP
esutjss-207	69	9	interest	interest	NOUN
esutjss-207	69	10	and	and	CCONJ
esutjss-207	69	11	tax	tax	NOUN
esutjss-207	69	12	by	by	ADP
esutjss-207	69	13	the	the	DET
esutjss-207	69	14	entire	entire	ADJ
esutjss-207	69	15	amount	amount	NOUN
esutjss-207	69	16	of	of	ADP
esutjss-207	69	17	assets	asset	NOUN
esutjss-207	69	18	.	.	PUNCT
esutjss-207	70	1	it	it	PRON
esutjss-207	70	2	provides	provide	VERB
esutjss-207	70	3	insight	insight	NOUN
esutjss-207	70	4	into	into	ADP
esutjss-207	70	5	how	how	SCONJ
esutjss-207	70	6	well	well	ADJ
esutjss-207	70	7	management	management	NOUN
esutjss-207	70	8	uses	use	VERB
esutjss-207	70	9	its	its	PRON
esutjss-207	70	10	resources	resource	NOUN
esutjss-207	70	11	to	to	PART
esutjss-207	70	12	turn	turn	VERB
esutjss-207	70	13	a	a	DET
esutjss-207	70	14	profit	profit	NOUN
esutjss-207	70	15	.	.	PUNCT
esutjss-207	71	1	divide	divide	ADJ
esutjss-207	71	2	profit	profit	NOUN
esutjss-207	71	3	by	by	ADP
esutjss-207	71	4	equity	equity	NOUN
esutjss-207	71	5	to	to	PART
esutjss-207	71	6	arrive	arrive	VERB
esutjss-207	71	7	at	at	ADP
esutjss-207	71	8	return	return	NOUN
esutjss-207	71	9	on	on	ADP
esutjss-207	71	10	equity	equity	NOUN
esutjss-207	71	11	(	(	PUNCT
esutjss-207	71	12	roe	roe	PROPN
esutjss-207	71	13	)	)	PUNCT
esutjss-207	71	14	,	,	PUNCT
esutjss-207	71	15	a	a	DET
esutjss-207	71	16	metric	metric	NOUN
esutjss-207	71	17	.	.	PUNCT
esutjss-207	72	1	return	return	NOUN
esutjss-207	72	2	on	on	ADP
esutjss-207	72	3	equity	equity	NOUN
esutjss-207	72	4	is	be	AUX
esutjss-207	72	5	a	a	DET
esutjss-207	72	6	gauge	gauge	NOUN
esutjss-207	72	7	of	of	ADP
esutjss-207	72	8	a	a	DET
esutjss-207	72	9	company	company	NOUN
esutjss-207	72	10	's	's	PART
esutjss-207	72	11	profitability	profitability	NOUN
esutjss-207	72	12	.	.	PUNCT
esutjss-207	73	1	the	the	DET
esutjss-207	73	2	division	division	NOUN
esutjss-207	73	3	of	of	ADP
esutjss-207	73	4	profit	profit	NOUN
esutjss-207	73	5	by	by	ADP
esutjss-207	73	6	equity	equity	NOUN
esutjss-207	73	7	yields	yield	NOUN
esutjss-207	73	8	the	the	DET
esutjss-207	73	9	return	return	NOUN
esutjss-207	73	10	on	on	ADP
esutjss-207	73	11	equity	equity	NOUN
esutjss-207	73	12	(	(	PUNCT
esutjss-207	73	13	roe	roe	PROPN
esutjss-207	73	14	)	)	PUNCT
esutjss-207	73	15	metric	metric	NOUN
esutjss-207	73	16	.	.	PUNCT
esutjss-207	74	1	by	by	ADP
esutjss-207	74	2	indicating	indicate	VERB
esutjss-207	74	3	how	how	SCONJ
esutjss-207	74	4	much	much	ADJ
esutjss-207	74	5	profit	profit	NOUN
esutjss-207	74	6	a	a	DET
esutjss-207	74	7	business	business	NOUN
esutjss-207	74	8	makes	make	VERB
esutjss-207	74	9	with	with	ADP
esutjss-207	74	10	the	the	DET
esutjss-207	74	11	capital	capital	NOUN
esutjss-207	74	12	that	that	PRON
esutjss-207	74	13	shareholders	shareholder	NOUN
esutjss-207	74	14	have	have	AUX
esutjss-207	74	15	contributed	contribute	VERB
esutjss-207	74	16	,	,	PUNCT
esutjss-207	74	17	return	return	VERB
esutjss-207	74	18	on	on	ADP
esutjss-207	74	19	equity	equity	NOUN
esutjss-207	74	20	serves	serve	VERB
esutjss-207	74	21	as	as	ADP
esutjss-207	74	22	a	a	DET
esutjss-207	74	23	gauge	gauge	NOUN
esutjss-207	74	24	of	of	ADP
esutjss-207	74	25	a	a	DET
esutjss-207	74	26	corporation	corporation	NOUN
esutjss-207	74	27	's	's	PART
esutjss-207	74	28	profitability	profitability	NOUN
esutjss-207	74	29	.	.	PUNCT
esutjss-207	75	1	its	its	PRON
esutjss-207	75	2	combination	combination	NOUN
esutjss-207	75	3	of	of	ADP
esutjss-207	75	4	market	market	NOUN
esutjss-207	75	5	-	-	PUNCT
esutjss-207	75	6	based	base	VERB
esutjss-207	75	7	equity	equity	NOUN
esutjss-207	75	8	and	and	CCONJ
esutjss-207	75	9	accounting	accounting	NOUN
esutjss-207	75	10	-	-	PUNCT
esutjss-207	75	11	based	base	VERB
esutjss-207	75	12	profit	profit	NOUN
esutjss-207	75	13	makes	make	VERB
esutjss-207	75	14	it	it	PRON
esutjss-207	75	15	a	a	DET
esutjss-207	75	16	popular	popular	ADJ
esutjss-207	75	17	choice	choice	NOUN
esutjss-207	75	18	for	for	ADP
esutjss-207	75	19	a	a	DET
esutjss-207	75	20	hybrid	hybrid	ADJ
esutjss-207	75	21	measure	measure	NOUN
esutjss-207	75	22	of	of	ADP
esutjss-207	75	23	a	a	DET
esutjss-207	75	24	company	company	NOUN
esutjss-207	75	25	's	's	PART
esutjss-207	75	26	performance	performance	NOUN
esutjss-207	75	27	.	.	PUNCT
esutjss-207	76	1	roce	roce	NOUN
esutjss-207	76	2	stands	stand	VERB
esutjss-207	76	3	for	for	ADP
esutjss-207	76	4	return	return	NOUN
esutjss-207	76	5	on	on	ADP
esutjss-207	76	6	capital	capital	NOUN
esutjss-207	76	7	employed	employ	VERB
esutjss-207	76	8	.	.	PUNCT
esutjss-207	77	1	the	the	DET
esutjss-207	77	2	aforementioned	aforementioned	ADJ
esutjss-207	77	3	ratio	ratio	NOUN
esutjss-207	77	4	is	be	AUX
esutjss-207	77	5	commonly	commonly	ADV
esutjss-207	77	6	considered	consider	VERB
esutjss-207	77	7	a	a	DET
esutjss-207	77	8	basic	basic	ADJ
esutjss-207	77	9	measure	measure	NOUN
esutjss-207	77	10	of	of	ADP
esutjss-207	77	11	a	a	DET
esutjss-207	77	12	company	company	NOUN
esutjss-207	77	13	's	's	PART
esutjss-207	77	14	profitability	profitability	NOUN
esutjss-207	77	15	.	.	PUNCT
esutjss-207	78	1	usually	usually	ADV
esutjss-207	78	2	,	,	PUNCT
esutjss-207	78	3	it	it	PRON
esutjss-207	78	4	is	be	AUX
esutjss-207	78	5	understood	understand	VERB
esutjss-207	78	6	to	to	PART
esutjss-207	78	7	be	be	AUX
esutjss-207	78	8	the	the	DET
esutjss-207	78	9	sum	sum	NOUN
esutjss-207	78	10	of	of	ADP
esutjss-207	78	11	the	the	DET
esutjss-207	78	12	business	business	NOUN
esutjss-207	78	13	's	's	PART
esutjss-207	78	14	long	long	ADJ
esutjss-207	78	15	-	-	PUNCT
esutjss-207	78	16	term	term	NOUN
esutjss-207	78	17	borrowings	borrowing	NOUN
esutjss-207	78	18	and	and	CCONJ
esutjss-207	78	19	owners	owner	NOUN
esutjss-207	78	20	'	'	PART
esutjss-207	78	21	equity	equity	NOUN
esutjss-207	78	22	.	.	PUNCT
esutjss-207	79	1	in	in	ADP
esutjss-207	79	2	light	light	NOUN
esutjss-207	79	3	of	of	ADP
esutjss-207	79	4	this	this	PRON
esutjss-207	79	5	,	,	PUNCT
esutjss-207	79	6	it	it	PRON
esutjss-207	79	7	considers	consider	VERB
esutjss-207	79	8	overall	overall	ADJ
esutjss-207	79	9	business	business	NOUN
esutjss-207	79	10	efficiency	efficiency	NOUN
esutjss-207	79	11	.	.	PUNCT
esutjss-207	80	1	share	share	NOUN
esutjss-207	80	2	price	price	NOUN
esutjss-207	80	3	(	(	PUNCT
esutjss-207	80	4	sp	sp	NOUN
esutjss-207	80	5	):	):	PUNCT
esutjss-207	80	6	the	the	DET
esutjss-207	80	7	market	market	NOUN
esutjss-207	80	8	price	price	NOUN
esutjss-207	80	9	of	of	ADP
esutjss-207	80	10	a	a	DET
esutjss-207	80	11	share	share	NOUN
esutjss-207	80	12	of	of	ADP
esutjss-207	80	13	common	common	ADJ
esutjss-207	80	14	equity	equity	NOUN
esutjss-207	80	15	,	,	PUNCT
esutjss-207	80	16	as	as	SCONJ
esutjss-207	80	17	reported	report	VERB
esutjss-207	80	18	by	by	ADP
esutjss-207	80	19	stickney	stickney	PROPN
esutjss-207	80	20	et	et	PROPN
esutjss-207	80	21	al	al	PROPN
esutjss-207	80	22	.	.	PROPN
esutjss-207	80	23	,	,	PUNCT
esutjss-207	80	24	is	be	AUX
esutjss-207	80	25	a	a	DET
esutjss-207	80	26	very	very	ADV
esutjss-207	80	27	special	special	ADJ
esutjss-207	80	28	and	and	CCONJ
esutjss-207	80	29	informative	informative	ADJ
esutjss-207	80	30	figure	figure	NOUN
esutjss-207	80	31	because	because	SCONJ
esutjss-207	80	32	it	it	PRON
esutjss-207	80	33	represents	represent	VERB
esutjss-207	80	34	the	the	DET
esutjss-207	80	35	combined	combined	ADJ
esutjss-207	80	36	expectations	expectation	NOUN
esutjss-207	80	37	of	of	ADP
esutjss-207	80	38	all	all	DET
esutjss-207	80	39	market	market	NOUN
esutjss-207	80	40	players	player	NOUN
esutjss-207	80	41	following	follow	VERB
esutjss-207	80	42	that	that	DET
esutjss-207	80	43	particular	particular	ADJ
esutjss-207	80	44	stock	stock	NOUN
esutjss-207	80	45	.	.	PUNCT
esutjss-207	81	1	the	the	DET
esutjss-207	81	2	market	market	NOUN
esutjss-207	81	3	price	price	NOUN
esutjss-207	81	4	reflects	reflect	VERB
esutjss-207	81	5	the	the	DET
esutjss-207	81	6	outcome	outcome	NOUN
esutjss-207	81	7	of	of	ADP
esutjss-207	81	8	the	the	DET
esutjss-207	81	9	market	market	NOUN
esutjss-207	81	10	's	's	PART
esutjss-207	81	11	trading	trading	NOUN
esutjss-207	81	12	activity	activity	NOUN
esutjss-207	81	13	in	in	ADP
esutjss-207	81	14	that	that	DET
esutjss-207	81	15	stock	stock	NOUN
esutjss-207	81	16	.	.	PUNCT
esutjss-207	82	1	it	it	PRON
esutjss-207	82	2	condenses	condense	VERB
esutjss-207	82	3	the	the	DET
esutjss-207	82	4	collective	collective	ADJ
esutjss-207	82	5	knowledge	knowledge	NOUN
esutjss-207	82	6	that	that	SCONJ
esutjss-207	82	7	market	market	NOUN
esutjss-207	82	8	players	player	NOUN
esutjss-207	82	9	possess	possess	VERB
esutjss-207	82	10	about	about	ADP
esutjss-207	82	11	the	the	DET
esutjss-207	82	12	company	company	NOUN
esutjss-207	82	13	as	as	ADV
esutjss-207	82	14	well	well	ADV
esutjss-207	82	15	as	as	ADP
esutjss-207	82	16	the	the	DET
esutjss-207	82	17	collective	collective	ADJ
esutjss-207	82	18	projections	projection	NOUN
esutjss-207	82	19	regarding	regard	VERB
esutjss-207	82	20	the	the	DET
esutjss-207	82	21	company	company	NOUN
esutjss-207	82	22	's	's	PART
esutjss-207	82	23	growth	growth	NOUN
esutjss-207	82	24	and	and	CCONJ
esutjss-207	82	25	profitability	profitability	NOUN
esutjss-207	82	26	in	in	ADP
esutjss-207	82	27	the	the	DET
esutjss-207	82	28	future	future	NOUN
esutjss-207	82	29	.	.	PUNCT
esutjss-207	83	1	a	a	DET
esutjss-207	83	2	share	share	NOUN
esutjss-207	83	3	's	's	PART
esutjss-207	83	4	price	price	NOUN
esutjss-207	83	5	is	be	AUX
esutjss-207	83	6	n't	not	PART
esutjss-207	83	7	set	set	VERB
esutjss-207	83	8	;	;	PUNCT
esutjss-207	83	9	instead	instead	ADV
esutjss-207	83	10	,	,	PUNCT
esutjss-207	83	11	it	it	PRON
esutjss-207	83	12	fluctuates	fluctuate	VERB
esutjss-207	83	13	based	base	VERB
esutjss-207	83	14	on	on	ADP
esutjss-207	83	15	the	the	DET
esutjss-207	83	16	state	state	NOUN
esutjss-207	83	17	of	of	ADP
esutjss-207	83	18	the	the	DET
esutjss-207	83	19	market	market	NOUN
esutjss-207	83	20	.	.	PUNCT
esutjss-207	84	1	empirical	empirical	ADJ
esutjss-207	84	2	review	review	NOUN
esutjss-207	84	3	nuryaman	nuryaman	NOUN
esutjss-207	84	4	(	(	PUNCT
esutjss-207	84	5	2013	2013	NUM
esutjss-207	84	6	)	)	PUNCT
esutjss-207	84	7	studied	study	VERB
esutjss-207	84	8	one	one	NUM
esutjss-207	84	9	hundred	hundred	NUM
esutjss-207	84	10	manufacturing	manufacturing	NOUN
esutjss-207	84	11	companies	company	NOUN
esutjss-207	84	12	that	that	PRON
esutjss-207	84	13	were	be	AUX
esutjss-207	84	14	listed	list	VERB
esutjss-207	84	15	between	between	ADP
esutjss-207	84	16	2010	2010	NUM
esutjss-207	84	17	and	and	CCONJ
esutjss-207	84	18	2010	2010	NUM
esutjss-207	84	19	on	on	ADP
esutjss-207	84	20	the	the	DET
esutjss-207	84	21	indonesian	indonesian	ADJ
esutjss-207	84	22	stock	stock	PROPN
esutjss-207	84	23	exchange	exchange	PROPN
esutjss-207	84	24	(	(	PUNCT
esutjss-207	84	25	idx	idx	PROPN
esutjss-207	84	26	)	)	PUNCT
esutjss-207	84	27	.	.	PUNCT
esutjss-207	85	1	the	the	DET
esutjss-207	85	2	study	study	NOUN
esutjss-207	85	3	's	's	PART
esutjss-207	85	4	goal	goal	NOUN
esutjss-207	85	5	was	be	AUX
esutjss-207	85	6	to	to	PART
esutjss-207	85	7	find	find	VERB
esutjss-207	85	8	out	out	ADP
esutjss-207	85	9	how	how	SCONJ
esutjss-207	85	10	186	186	NUM
esutjss-207	85	11	corporate	corporate	ADJ
esutjss-207	85	12	social	social	ADJ
esutjss-207	85	13	responsibility	responsibility	NOUN
esutjss-207	85	14	(	(	PUNCT
esutjss-207	85	15	csr	csr	NOUN
esutjss-207	85	16	)	)	PUNCT
esutjss-207	85	17	disclosure	disclosure	NOUN
esutjss-207	85	18	activities	activity	NOUN
esutjss-207	85	19	affected	affect	VERB
esutjss-207	85	20	business	business	NOUN
esutjss-207	85	21	performance	performance	NOUN
esutjss-207	85	22	.	.	PUNCT
esutjss-207	86	1	the	the	DET
esutjss-207	86	2	study	study	NOUN
esutjss-207	86	3	used	use	VERB
esutjss-207	86	4	share	share	NOUN
esutjss-207	86	5	price	price	NOUN
esutjss-207	86	6	,	,	PUNCT
esutjss-207	86	7	roa	roa	PROPN
esutjss-207	86	8	,	,	PUNCT
esutjss-207	86	9	and	and	CCONJ
esutjss-207	86	10	npm	npm	PROPN
esutjss-207	86	11	as	as	ADP
esutjss-207	86	12	operational	operational	ADJ
esutjss-207	86	13	performance	performance	NOUN
esutjss-207	86	14	indicators	indicator	NOUN
esutjss-207	86	15	to	to	PART
esutjss-207	86	16	analyze	analyze	VERB
esutjss-207	86	17	the	the	DET
esutjss-207	86	18	performance	performance	NOUN
esutjss-207	86	19	of	of	ADP
esutjss-207	86	20	the	the	DET
esutjss-207	86	21	company	company	NOUN
esutjss-207	86	22	in	in	ADP
esutjss-207	86	23	the	the	DET
esutjss-207	86	24	market	market	NOUN
esutjss-207	86	25	and	and	CCONJ
esutjss-207	86	26	to	to	PART
esutjss-207	86	27	evaluate	evaluate	VERB
esutjss-207	86	28	corporate	corporate	ADJ
esutjss-207	86	29	performance	performance	NOUN
esutjss-207	86	30	.	.	PUNCT
esutjss-207	87	1	the	the	DET
esutjss-207	87	2	study	study	NOUN
esutjss-207	87	3	's	's	PART
esutjss-207	87	4	findings	finding	NOUN
esutjss-207	87	5	indicate	indicate	VERB
esutjss-207	87	6	that	that	SCONJ
esutjss-207	87	7	csr	csr	NOUN
esutjss-207	87	8	disclosure	disclosure	NOUN
esutjss-207	87	9	has	have	VERB
esutjss-207	87	10	a	a	DET
esutjss-207	87	11	positive	positive	ADJ
esutjss-207	87	12	impact	impact	NOUN
esutjss-207	87	13	on	on	ADP
esutjss-207	87	14	stock	stock	NOUN
esutjss-207	87	15	prices	price	NOUN
esutjss-207	87	16	and	and	CCONJ
esutjss-207	87	17	significantly	significantly	ADV
esutjss-207	87	18	impacts	impact	VERB
esutjss-207	87	19	business	business	NOUN
esutjss-207	87	20	profitability	profitability	NOUN
esutjss-207	87	21	.	.	PUNCT
esutjss-207	88	1	ajide	ajide	ADV
esutjss-207	88	2	and	and	CCONJ
esutjss-207	88	3	aderemi	aderemi	PROPN
esutjss-207	88	4	(	(	PUNCT
esutjss-207	88	5	2014	2014	NUM
esutjss-207	88	6	)	)	PUNCT
esutjss-207	88	7	investigated	investigate	VERB
esutjss-207	88	8	the	the	DET
esutjss-207	88	9	effects	effect	NOUN
esutjss-207	88	10	of	of	ADP
esutjss-207	88	11	corporate	corporate	ADJ
esutjss-207	88	12	social	social	ADJ
esutjss-207	88	13	responsibility	responsibility	NOUN
esutjss-207	88	14	activities	activity	NOUN
esutjss-207	88	15	(	(	PUNCT
esutjss-207	88	16	csr	csr	NOUN
esutjss-207	88	17	)	)	PUNCT
esutjss-207	88	18	disclosure	disclosure	NOUN
esutjss-207	88	19	on	on	ADP
esutjss-207	88	20	bank	bank	NOUN
esutjss-207	88	21	profitability	profitability	NOUN
esutjss-207	88	22	in	in	ADP
esutjss-207	88	23	nigeria	nigeria	PROPN
esutjss-207	88	24	.	.	PUNCT
esutjss-207	89	1	along	along	ADP
esutjss-207	89	2	with	with	ADP
esutjss-207	89	3	independent	independent	ADJ
esutjss-207	89	4	variables	variable	NOUN
esutjss-207	89	5	like	like	ADP
esutjss-207	89	6	owners	owner	NOUN
esutjss-207	89	7	'	'	PART
esutjss-207	89	8	equity	equity	NOUN
esutjss-207	89	9	,	,	PUNCT
esutjss-207	89	10	bank	bank	NOUN
esutjss-207	89	11	size	size	NOUN
esutjss-207	89	12	,	,	PUNCT
esutjss-207	89	13	and	and	CCONJ
esutjss-207	89	14	csr	csr	NOUN
esutjss-207	89	15	disclosure	disclosure	NOUN
esutjss-207	89	16	scores	score	NOUN
esutjss-207	89	17	,	,	PUNCT
esutjss-207	89	18	the	the	DET
esutjss-207	89	19	model	model	NOUN
esutjss-207	89	20	also	also	ADV
esutjss-207	89	21	included	include	VERB
esutjss-207	89	22	returns	return	NOUN
esutjss-207	89	23	on	on	ADP
esutjss-207	89	24	equity	equity	NOUN
esutjss-207	89	25	(	(	PUNCT
esutjss-207	89	26	roe	roe	PROPN
esutjss-207	89	27	)	)	PUNCT
esutjss-207	89	28	,	,	PUNCT
esutjss-207	89	29	a	a	DET
esutjss-207	89	30	dependent	dependent	ADJ
esutjss-207	89	31	variable	variable	NOUN
esutjss-207	89	32	that	that	PRON
esutjss-207	89	33	measures	measure	VERB
esutjss-207	89	34	how	how	SCONJ
esutjss-207	89	35	profitable	profitable	ADJ
esutjss-207	89	36	banks	bank	NOUN
esutjss-207	89	37	are	be	AUX
esutjss-207	89	38	.	.	PUNCT
esutjss-207	90	1	the	the	DET
esutjss-207	90	2	findings	finding	NOUN
esutjss-207	90	3	indicated	indicate	VERB
esutjss-207	90	4	a	a	DET
esutjss-207	90	5	negative	negative	ADJ
esutjss-207	90	6	correlation	correlation	NOUN
esutjss-207	90	7	between	between	ADP
esutjss-207	90	8	owners	owner	NOUN
esutjss-207	90	9	'	'	PART
esutjss-207	90	10	equity	equity	NOUN
esutjss-207	90	11	and	and	CCONJ
esutjss-207	90	12	bank	bank	NOUN
esutjss-207	90	13	profitability	profitability	NOUN
esutjss-207	90	14	and	and	CCONJ
esutjss-207	90	15	a	a	DET
esutjss-207	90	16	positive	positive	ADJ
esutjss-207	90	17	correlation	correlation	NOUN
esutjss-207	90	18	between	between	ADP
esutjss-207	90	19	banks	bank	NOUN
esutjss-207	90	20	'	'	PART
esutjss-207	90	21	size	size	NOUN
esutjss-207	90	22	and	and	CCONJ
esutjss-207	90	23	csr	csr	NOUN
esutjss-207	90	24	disclosure	disclosure	NOUN
esutjss-207	90	25	score	score	NOUN
esutjss-207	90	26	.	.	PUNCT
esutjss-207	91	1	babalola	babalola	PROPN
esutjss-207	91	2	(	(	PUNCT
esutjss-207	91	3	2013	2013	NUM
esutjss-207	91	4	)	)	PUNCT
esutjss-207	91	5	used	use	VERB
esutjss-207	91	6	the	the	DET
esutjss-207	91	7	ordinary	ordinary	ADJ
esutjss-207	91	8	least	least	ADJ
esutjss-207	91	9	squares	square	NOUN
esutjss-207	91	10	technique	technique	NOUN
esutjss-207	91	11	(	(	PUNCT
esutjss-207	91	12	ols	ol	NOUN
esutjss-207	91	13	)	)	PUNCT
esutjss-207	91	14	to	to	PART
esutjss-207	91	15	investigate	investigate	VERB
esutjss-207	91	16	how	how	SCONJ
esutjss-207	91	17	corporate	corporate	ADJ
esutjss-207	91	18	social	social	ADJ
esutjss-207	91	19	responsibility	responsibility	NOUN
esutjss-207	91	20	affected	affect	VERB
esutjss-207	91	21	the	the	DET
esutjss-207	91	22	profits	profit	NOUN
esutjss-207	91	23	of	of	ADP
esutjss-207	91	24	ten	ten	NUM
esutjss-207	91	25	randomly	randomly	ADV
esutjss-207	91	26	selected	select	VERB
esutjss-207	91	27	nigerian	nigerian	ADJ
esutjss-207	91	28	companies	company	NOUN
esutjss-207	91	29	between	between	ADP
esutjss-207	91	30	1999	1999	NUM
esutjss-207	91	31	and	and	CCONJ
esutjss-207	91	32	2008	2008	NUM
esutjss-207	91	33	.	.	PUNCT
esutjss-207	92	1	the	the	DET
esutjss-207	92	2	finding	finding	NOUN
esutjss-207	92	3	showed	show	VERB
esutjss-207	92	4	the	the	DET
esutjss-207	92	5	outcome	outcome	NOUN
esutjss-207	92	6	that	that	SCONJ
esutjss-207	92	7	corporations	corporation	NOUN
esutjss-207	92	8	gave	give	VERB
esutjss-207	92	9	less	less	ADJ
esutjss-207	92	10	than	than	ADP
esutjss-207	92	11	10	10	NUM
esutjss-207	92	12	%	%	NOUN
esutjss-207	92	13	of	of	ADP
esutjss-207	92	14	their	their	PRON
esutjss-207	92	15	annual	annual	ADJ
esutjss-207	92	16	profit	profit	NOUN
esutjss-207	92	17	to	to	ADP
esutjss-207	92	18	social	social	ADJ
esutjss-207	92	19	responsibility	responsibility	NOUN
esutjss-207	92	20	,	,	PUNCT
esutjss-207	92	21	while	while	SCONJ
esutjss-207	92	22	the	the	DET
esutjss-207	92	23	exact	exact	ADJ
esutjss-207	92	24	amount	amount	NOUN
esutjss-207	92	25	varied	varied	ADJ
esutjss-207	92	26	amongst	amongst	ADP
esutjss-207	92	27	them	they	PRON
esutjss-207	92	28	.	.	PUNCT
esutjss-207	93	1	the	the	DET
esutjss-207	93	2	empirical	empirical	ADJ
esutjss-207	93	3	study	study	NOUN
esutjss-207	93	4	found	find	VERB
esutjss-207	93	5	that	that	SCONJ
esutjss-207	93	6	the	the	DET
esutjss-207	93	7	two	two	NUM
esutjss-207	93	8	variables	variable	NOUN
esutjss-207	93	9	—	—	PUNCT
esutjss-207	93	10	profit	profit	NOUN
esutjss-207	93	11	after	after	ADP
esutjss-207	93	12	tax	tax	NOUN
esutjss-207	93	13	and	and	CCONJ
esutjss-207	93	14	investment	investment	NOUN
esutjss-207	93	15	in	in	ADP
esutjss-207	93	16	social	social	ADJ
esutjss-207	93	17	responsibility	responsibility	NOUN
esutjss-207	93	18	,	,	PUNCT
esutjss-207	93	19	or	or	CCONJ
esutjss-207	93	20	pat	pat	PROPN
esutjss-207	93	21	and	and	CCONJ
esutjss-207	93	22	csr	csr	PROPN
esutjss-207	93	23	—	—	PUNCT
esutjss-207	93	24	had	have	VERB
esutjss-207	93	25	an	an	DET
esutjss-207	93	26	inverse	inverse	NOUN
esutjss-207	93	27	correlation	correlation	NOUN
esutjss-207	93	28	,	,	PUNCT
esutjss-207	93	29	or	or	CCONJ
esutjss-207	93	30	negative	negative	ADJ
esutjss-207	93	31	relationship	relationship	NOUN
esutjss-207	93	32	.	.	PUNCT
esutjss-207	94	1	mahbuba	mahbuba	PROPN
esutjss-207	94	2	and	and	CCONJ
esutjss-207	94	3	farzana	farzana	PROPN
esutjss-207	94	4	(	(	PUNCT
esutjss-207	94	5	2013	2013	NUM
esutjss-207	94	6	)	)	PUNCT
esutjss-207	94	7	used	use	VERB
esutjss-207	94	8	dutch	dutch	PROPN
esutjss-207	94	9	bangla	bangla	PROPN
esutjss-207	94	10	bank	bank	PROPN
esutjss-207	94	11	ltd	ltd	PROPN
esutjss-207	94	12	.	.	PROPN
esutjss-207	95	1	(	(	PUNCT
esutjss-207	95	2	dbbl	dbbl	PROPN
esutjss-207	95	3	)	)	PUNCT
esutjss-207	95	4	as	as	ADP
esutjss-207	95	5	a	a	DET
esutjss-207	95	6	case	case	NOUN
esutjss-207	95	7	study	study	NOUN
esutjss-207	95	8	to	to	PART
esutjss-207	95	9	analyze	analyze	VERB
esutjss-207	95	10	the	the	DET
esutjss-207	95	11	connection	connection	NOUN
esutjss-207	95	12	between	between	ADP
esutjss-207	95	13	csr	csr	NOUN
esutjss-207	95	14	and	and	CCONJ
esutjss-207	95	15	profitability	profitability	NOUN
esutjss-207	95	16	in	in	ADP
esutjss-207	95	17	bangladesh	bangladesh	PROPN
esutjss-207	95	18	.	.	PUNCT
esutjss-207	96	1	annual	annual	ADJ
esutjss-207	96	2	reports	report	NOUN
esutjss-207	96	3	from	from	ADP
esutjss-207	96	4	dbbl	dbbl	PROPN
esutjss-207	96	5	from	from	ADP
esutjss-207	96	6	2002	2002	NUM
esutjss-207	96	7	to	to	ADP
esutjss-207	96	8	2011	2011	NUM
esutjss-207	96	9	were	be	AUX
esutjss-207	96	10	used	use	VERB
esutjss-207	96	11	in	in	ADP
esutjss-207	96	12	the	the	DET
esutjss-207	96	13	study	study	NOUN
esutjss-207	96	14	.	.	PUNCT
esutjss-207	97	1	the	the	DET
esutjss-207	97	2	results	result	NOUN
esutjss-207	97	3	demonstrated	demonstrate	VERB
esutjss-207	97	4	a	a	DET
esutjss-207	97	5	favorable	favorable	ADJ
esutjss-207	97	6	correlation	correlation	NOUN
esutjss-207	97	7	between	between	ADP
esutjss-207	97	8	profitability	profitability	NOUN
esutjss-207	97	9	(	(	PUNCT
esutjss-207	97	10	calculated	calculate	VERB
esutjss-207	97	11	using	use	VERB
esutjss-207	97	12	earnings	earning	NOUN
esutjss-207	97	13	after	after	ADP
esutjss-207	97	14	taxes	taxis	NOUN
esutjss-207	97	15	)	)	PUNCT
esutjss-207	97	16	and	and	CCONJ
esutjss-207	97	17	corporate	corporate	ADJ
esutjss-207	97	18	social	social	ADJ
esutjss-207	97	19	responsibility	responsibility	NOUN
esutjss-207	97	20	(	(	PUNCT
esutjss-207	97	21	csr	csr	NOUN
esutjss-207	97	22	)	)	PUNCT
esutjss-207	97	23	.	.	PUNCT
esutjss-207	98	1	using	use	VERB
esutjss-207	98	2	primary	primary	ADJ
esutjss-207	98	3	data	datum	NOUN
esutjss-207	98	4	,	,	PUNCT
esutjss-207	98	5	dabbas	dabbas	PROPN
esutjss-207	98	6	and	and	CCONJ
esutjss-207	98	7	al	al	PROPN
esutjss-207	98	8	-	-	PUNCT
esutjss-207	98	9	rawashdeh	rawashdeh	PROPN
esutjss-207	98	10	(	(	PUNCT
esutjss-207	98	11	2012	2012	NUM
esutjss-207	98	12	)	)	PUNCT
esutjss-207	98	13	investigated	investigate	VERB
esutjss-207	98	14	the	the	DET
esutjss-207	98	15	impact	impact	NOUN
esutjss-207	98	16	of	of	ADP
esutjss-207	98	17	corporate	corporate	ADJ
esutjss-207	98	18	social	social	ADJ
esutjss-207	98	19	responsibility	responsibility	NOUN
esutjss-207	98	20	(	(	PUNCT
esutjss-207	98	21	csr	csr	NOUN
esutjss-207	98	22	)	)	PUNCT
esutjss-207	98	23	on	on	ADP
esutjss-207	98	24	the	the	DET
esutjss-207	98	25	earnings	earning	NOUN
esutjss-207	98	26	of	of	ADP
esutjss-207	98	27	jordanian	jordanian	ADJ
esutjss-207	98	28	industrial	industrial	ADJ
esutjss-207	98	29	enterprises	enterprise	NOUN
esutjss-207	98	30	.	.	PUNCT
esutjss-207	99	1	to	to	PART
esutjss-207	99	2	gather	gather	VERB
esutjss-207	99	3	responses	response	NOUN
esutjss-207	99	4	to	to	ADP
esutjss-207	99	5	the	the	DET
esutjss-207	99	6	questionnaires	questionnaire	NOUN
esutjss-207	99	7	,	,	PUNCT
esutjss-207	99	8	they	they	PRON
esutjss-207	99	9	employed	employ	VERB
esutjss-207	99	10	a	a	DET
esutjss-207	99	11	sample	sample	NOUN
esutjss-207	99	12	of	of	ADP
esutjss-207	99	13	fifty	fifty	NUM
esutjss-207	99	14	employees	employee	NOUN
esutjss-207	99	15	from	from	ADP
esutjss-207	99	16	jordanian	jordanian	ADJ
esutjss-207	99	17	industrial	industrial	ADJ
esutjss-207	99	18	enterprises	enterprise	NOUN
esutjss-207	99	19	.	.	PUNCT
esutjss-207	100	1	according	accord	VERB
esutjss-207	100	2	to	to	ADP
esutjss-207	100	3	the	the	DET
esutjss-207	100	4	study	study	NOUN
esutjss-207	100	5	,	,	PUNCT
esutjss-207	100	6	there	there	PRON
esutjss-207	100	7	is	be	VERB
esutjss-207	100	8	a	a	DET
esutjss-207	100	9	substantial	substantial	ADJ
esutjss-207	100	10	correlation	correlation	NOUN
esutjss-207	100	11	between	between	ADP
esutjss-207	100	12	industrial	industrial	ADJ
esutjss-207	100	13	companies	company	NOUN
esutjss-207	100	14	'	'	PART
esutjss-207	100	15	profitability	profitability	NOUN
esutjss-207	100	16	and	and	CCONJ
esutjss-207	100	17	corporate	corporate	ADJ
esutjss-207	100	18	social	social	ADJ
esutjss-207	100	19	responsibility	responsibility	NOUN
esutjss-207	100	20	(	(	PUNCT
esutjss-207	100	21	csr	csr	NOUN
esutjss-207	100	22	)	)	PUNCT
esutjss-207	100	23	initiatives	initiative	NOUN
esutjss-207	100	24	,	,	PUNCT
esutjss-207	100	25	such	such	ADJ
esutjss-207	100	26	as	as	ADP
esutjss-207	100	27	establishing	establish	VERB
esutjss-207	100	28	non	non	ADJ
esutjss-207	100	29	-	-	ADJ
esutjss-207	100	30	profit	profit	ADJ
esutjss-207	100	31	projects	project	NOUN
esutjss-207	100	32	,	,	PUNCT
esutjss-207	100	33	donating	donate	VERB
esutjss-207	100	34	to	to	ADP
esutjss-207	100	35	charity	charity	NOUN
esutjss-207	100	36	,	,	PUNCT
esutjss-207	100	37	and	and	CCONJ
esutjss-207	100	38	supporting	support	VERB
esutjss-207	100	39	these	these	DET
esutjss-207	100	40	initiatives	initiative	NOUN
esutjss-207	100	41	.	.	PUNCT
esutjss-207	101	1	nonetheless	nonetheless	ADV
esutjss-207	101	2	,	,	PUNCT
esutjss-207	101	3	there	there	PRON
esutjss-207	101	4	is	be	VERB
esutjss-207	101	5	no	no	DET
esutjss-207	101	6	connection	connection	NOUN
esutjss-207	101	7	between	between	ADP
esutjss-207	101	8	the	the	DET
esutjss-207	101	9	success	success	NOUN
esutjss-207	101	10	of	of	ADP
esutjss-207	101	11	industrial	industrial	ADJ
esutjss-207	101	12	enterprises	enterprise	NOUN
esutjss-207	101	13	and	and	CCONJ
esutjss-207	101	14	awareness	awareness	NOUN
esutjss-207	101	15	and	and	CCONJ
esutjss-207	101	16	advisory	advisory	ADJ
esutjss-207	101	17	efforts	effort	NOUN
esutjss-207	101	18	.	.	PUNCT
esutjss-207	102	1	wibowo	wibowo	PROPN
esutjss-207	102	2	(	(	PUNCT
esutjss-207	102	3	2012	2012	NUM
esutjss-207	102	4	)	)	PUNCT
esutjss-207	102	5	used	use	VERB
esutjss-207	102	6	a	a	DET
esutjss-207	102	7	sample	sample	NOUN
esutjss-207	102	8	of	of	ADP
esutjss-207	102	9	25	25	NUM
esutjss-207	102	10	companies	company	NOUN
esutjss-207	102	11	from	from	ADP
esutjss-207	102	12	sri	sri	PROPN
esutjss-207	102	13	-	-	PUNCT
esutjss-207	102	14	kehati	kehati	NOUN
esutjss-207	102	15	disclosure	disclosure	NOUN
esutjss-207	102	16	and	and	CCONJ
esutjss-207	102	17	studied	study	VERB
esutjss-207	102	18	the	the	DET
esutjss-207	102	19	relationship	relationship	NOUN
esutjss-207	102	20	between	between	ADP
esutjss-207	102	21	corporate	corporate	ADJ
esutjss-207	102	22	social	social	ADJ
esutjss-207	102	23	responsibility	responsibility	NOUN
esutjss-207	102	24	disclosure	disclosure	NOUN
esutjss-207	102	25	and	and	CCONJ
esutjss-207	102	26	profitability	profitability	NOUN
esutjss-207	102	27	(	(	PUNCT
esutjss-207	102	28	as	as	SCONJ
esutjss-207	102	29	determined	determine	VERB
esutjss-207	102	30	by	by	ADP
esutjss-207	102	31	return	return	NOUN
esutjss-207	102	32	on	on	ADP
esutjss-207	102	33	assets	asset	NOUN
esutjss-207	102	34	)	)	PUNCT
esutjss-207	102	35	for	for	ADP
esutjss-207	102	36	the	the	DET
esutjss-207	102	37	years	year	NOUN
esutjss-207	102	38	2005–2010	2005–2010	NUM
esutjss-207	102	39	.	.	PUNCT
esutjss-207	103	1	results	result	NOUN
esutjss-207	103	2	indicate	indicate	VERB
esutjss-207	103	3	that	that	SCONJ
esutjss-207	103	4	social	social	ADJ
esutjss-207	103	5	performance	performance	NOUN
esutjss-207	103	6	has	have	VERB
esutjss-207	103	7	a	a	DET
esutjss-207	103	8	positive	positive	ADJ
esutjss-207	103	9	correlation	correlation	NOUN
esutjss-207	103	10	with	with	ADP
esutjss-207	103	11	firm	firm	ADJ
esutjss-207	103	12	profitability	profitability	NOUN
esutjss-207	103	13	and	and	CCONJ
esutjss-207	103	14	that	that	SCONJ
esutjss-207	103	15	business	business	NOUN
esutjss-207	103	16	profitability	profitability	NOUN
esutjss-207	103	17	has	have	VERB
esutjss-207	103	18	a	a	DET
esutjss-207	103	19	positive	positive	ADJ
esutjss-207	103	20	correlation	correlation	NOUN
esutjss-207	103	21	with	with	ADP
esutjss-207	103	22	firm	firm	ADJ
esutjss-207	103	23	social	social	ADJ
esutjss-207	103	24	performance	performance	NOUN
esutjss-207	103	25	.	.	PUNCT
esutjss-207	104	1	a	a	DET
esutjss-207	104	2	sample	sample	NOUN
esutjss-207	104	3	of	of	ADP
esutjss-207	104	4	forty	forty	NUM
esutjss-207	104	5	audited	audit	VERB
esutjss-207	104	6	financial	financial	ADJ
esutjss-207	104	7	statements	statement	NOUN
esutjss-207	104	8	of	of	ADP
esutjss-207	104	9	quoted	quote	VERB
esutjss-207	104	10	businesses	business	NOUN
esutjss-207	104	11	is	be	AUX
esutjss-207	104	12	used	use	VERB
esutjss-207	104	13	by	by	ADP
esutjss-207	104	14	uadiale	uadiale	NOUN
esutjss-207	104	15	and	and	CCONJ
esutjss-207	104	16	fagbemi	fagbemi	PROPN
esutjss-207	104	17	(	(	PUNCT
esutjss-207	104	18	2012	2012	NUM
esutjss-207	104	19	)	)	PUNCT
esutjss-207	104	20	.	.	PUNCT
esutjss-207	105	1	the	the	DET
esutjss-207	105	2	study	study	NOUN
esutjss-207	105	3	looks	look	VERB
esutjss-207	105	4	at	at	ADP
esutjss-207	105	5	how	how	SCONJ
esutjss-207	105	6	csr	csr	NOUN
esutjss-207	105	7	initiatives	initiative	NOUN
esutjss-207	105	8	affect	affect	VERB
esutjss-207	105	9	financial	financial	ADJ
esutjss-207	105	10	success	success	NOUN
esutjss-207	105	11	as	as	SCONJ
esutjss-207	105	12	determined	determine	VERB
esutjss-207	105	13	by	by	ADP
esutjss-207	105	14	roe	roe	PROPN
esutjss-207	105	15	and	and	CCONJ
esutjss-207	105	16	roa	roa	PROPN
esutjss-207	105	17	,	,	PUNCT
esutjss-207	105	18	or	or	CCONJ
esutjss-207	105	19	return	return	VERB
esutjss-207	105	20	on	on	ADP
esutjss-207	105	21	assets	asset	NOUN
esutjss-207	105	22	.	.	PUNCT
esutjss-207	106	1	the	the	DET
esutjss-207	106	2	findings	finding	NOUN
esutjss-207	106	3	demonstrate	demonstrate	VERB
esutjss-207	106	4	a	a	DET
esutjss-207	106	5	strong	strong	ADJ
esutjss-207	106	6	and	and	CCONJ
esutjss-207	106	7	favorable	favorable	ADJ
esutjss-207	106	8	correlation	correlation	NOUN
esutjss-207	106	9	between	between	ADP
esutjss-207	106	10	csr	csr	NOUN
esutjss-207	106	11	and	and	CCONJ
esutjss-207	106	12	financial	financial	ADJ
esutjss-207	106	13	success	success	NOUN
esutjss-207	106	14	metrics	metric	NOUN
esutjss-207	106	15	.	.	PUNCT
esutjss-207	107	1	akanbi	akanbi	NOUN
esutjss-207	107	2	and	and	CCONJ
esutjss-207	107	3	ofoegbu	ofoegbu	NOUN
esutjss-207	107	4	(	(	PUNCT
esutjss-207	107	5	2012	2012	NUM
esutjss-207	107	6	)	)	PUNCT
esutjss-207	107	7	investigated	investigate	VERB
esutjss-207	107	8	how	how	SCONJ
esutjss-207	107	9	corporate	corporate	ADJ
esutjss-207	107	10	social	social	ADJ
esutjss-207	107	11	responsibility	responsibility	NOUN
esutjss-207	107	12	(	(	PUNCT
esutjss-207	107	13	csr	csr	NOUN
esutjss-207	107	14	)	)	PUNCT
esutjss-207	107	15	affected	affect	VERB
esutjss-207	107	16	the	the	DET
esutjss-207	107	17	performance	performance	NOUN
esutjss-207	107	18	of	of	ADP
esutjss-207	107	19	banking	banking	NOUN
esutjss-207	107	20	organizations	organization	NOUN
esutjss-207	107	21	,	,	PUNCT
esutjss-207	107	22	specifically	specifically	ADV
esutjss-207	107	23	focusing	focus	VERB
esutjss-207	107	24	on	on	ADP
esutjss-207	107	25	the	the	DET
esutjss-207	107	26	united	united	PROPN
esutjss-207	107	27	bank	bank	PROPN
esutjss-207	107	28	for	for	ADP
esutjss-207	107	29	africa	africa	PROPN
esutjss-207	107	30	.	.	PUNCT
esutjss-207	108	1	the	the	DET
esutjss-207	108	2	study	study	NOUN
esutjss-207	108	3	,	,	PUNCT
esutjss-207	108	4	which	which	PRON
esutjss-207	108	5	employed	employ	VERB
esutjss-207	108	6	primary	primary	ADJ
esutjss-207	108	7	data	datum	NOUN
esutjss-207	108	8	and	and	CCONJ
esutjss-207	108	9	conducted	conduct	VERB
esutjss-207	108	10	interviews	interview	NOUN
esutjss-207	108	11	with	with	ADP
esutjss-207	108	12	250	250	NUM
esutjss-207	108	13	bank	bank	NOUN
esutjss-207	108	14	workers	worker	NOUN
esutjss-207	108	15	,	,	PUNCT
esutjss-207	108	16	found	find	VERB
esutjss-207	108	17	that	that	SCONJ
esutjss-207	108	18	the	the	DET
esutjss-207	108	19	elements	element	NOUN
esutjss-207	108	20	of	of	ADP
esutjss-207	108	21	corporate	corporate	ADJ
esutjss-207	108	22	social	social	ADJ
esutjss-207	108	23	responsibility	responsibility	NOUN
esutjss-207	108	24	have	have	VERB
esutjss-207	108	25	an	an	DET
esutjss-207	108	26	impact	impact	NOUN
esutjss-207	108	27	on	on	ADP
esutjss-207	108	28	organizational	organizational	ADJ
esutjss-207	108	29	performance	performance	NOUN
esutjss-207	108	30	.	.	PUNCT
esutjss-207	109	1	in	in	ADP
esutjss-207	109	2	order	order	NOUN
esutjss-207	109	3	to	to	PART
esutjss-207	109	4	investigate	investigate	VERB
esutjss-207	109	5	the	the	DET
esutjss-207	109	6	connection	connection	NOUN
esutjss-207	109	7	between	between	ADP
esutjss-207	109	8	corporate	corporate	ADJ
esutjss-207	109	9	social	social	ADJ
esutjss-207	109	10	responsibility	responsibility	NOUN
esutjss-207	109	11	and	and	CCONJ
esutjss-207	109	12	financial	financial	ADJ
esutjss-207	109	13	success	success	NOUN
esutjss-207	109	14	in	in	ADP
esutjss-207	109	15	nigeria	nigeria	PROPN
esutjss-207	109	16	,	,	PUNCT
esutjss-207	109	17	olayinka	olayinka	NOUN
esutjss-207	109	18	and	and	CCONJ
esutjss-207	109	19	temitope	temitope	NOUN
esutjss-207	109	20	(	(	PUNCT
esutjss-207	109	21	2011	2011	NUM
esutjss-207	109	22	)	)	PUNCT
esutjss-207	109	23	used	use	VERB
esutjss-207	109	24	a	a	DET
esutjss-207	109	25	qualitative	qualitative	ADJ
esutjss-207	109	26	study	study	NOUN
esutjss-207	109	27	methodology	methodology	NOUN
esutjss-207	109	28	.	.	PUNCT
esutjss-207	110	1	data	datum	NOUN
esutjss-207	110	2	on	on	ADP
esutjss-207	110	3	variables	variable	NOUN
esutjss-207	110	4	thought	think	VERB
esutjss-207	110	5	to	to	PART
esutjss-207	110	6	be	be	AUX
esutjss-207	110	7	related	relate	VERB
esutjss-207	110	8	to	to	ADP
esutjss-207	110	9	both	both	CCONJ
esutjss-207	110	10	financial	financial	ADJ
esutjss-207	110	11	success	success	NOUN
esutjss-207	110	12	and	and	CCONJ
esutjss-207	110	13	corporate	corporate	ADJ
esutjss-207	110	14	social	social	ADJ
esutjss-207	110	15	responsibility	responsibility	NOUN
esutjss-207	110	16	187	187	NUM
esutjss-207	110	17	(	(	PUNCT
esutjss-207	110	18	csr	csr	NOUN
esutjss-207	110	19	)	)	PUNCT
esutjss-207	110	20	were	be	AUX
esutjss-207	110	21	collected	collect	VERB
esutjss-207	110	22	for	for	ADP
esutjss-207	110	23	the	the	DET
esutjss-207	110	24	study	study	NOUN
esutjss-207	110	25	.	.	PUNCT
esutjss-207	111	1	these	these	DET
esutjss-207	111	2	factors	factor	NOUN
esutjss-207	111	3	included	include	VERB
esutjss-207	111	4	the	the	DET
esutjss-207	111	5	environment	environment	NOUN
esutjss-207	111	6	management	management	NOUN
esutjss-207	111	7	system	system	NOUN
esutjss-207	111	8	,	,	PUNCT
esutjss-207	111	9	employee	employee	NOUN
esutjss-207	111	10	relations	relation	NOUN
esutjss-207	111	11	,	,	PUNCT
esutjss-207	111	12	community	community	NOUN
esutjss-207	111	13	performance	performance	NOUN
esutjss-207	111	14	,	,	PUNCT
esutjss-207	111	15	and	and	CCONJ
esutjss-207	111	16	roe	roe	PROPN
esutjss-207	111	17	and	and	CCONJ
esutjss-207	111	18	roa	roa	PROPN
esutjss-207	111	19	.	.	PUNCT
esutjss-207	112	1	the	the	DET
esutjss-207	112	2	outcome	outcome	NOUN
esutjss-207	112	3	demonstrates	demonstrate	VERB
esutjss-207	112	4	that	that	SCONJ
esutjss-207	112	5	there	there	PRON
esutjss-207	112	6	is	be	VERB
esutjss-207	112	7	a	a	DET
esutjss-207	112	8	substantial	substantial	ADJ
esutjss-207	112	9	and	and	CCONJ
esutjss-207	112	10	favorable	favorable	ADJ
esutjss-207	112	11	correlation	correlation	NOUN
esutjss-207	112	12	between	between	ADP
esutjss-207	112	13	csr	csr	NOUN
esutjss-207	112	14	and	and	CCONJ
esutjss-207	112	15	financial	financial	ADJ
esutjss-207	112	16	success	success	NOUN
esutjss-207	112	17	metrics	metric	NOUN
esutjss-207	112	18	.	.	PUNCT
esutjss-207	113	1	these	these	DET
esutjss-207	113	2	findings	finding	NOUN
esutjss-207	113	3	added	add	VERB
esutjss-207	113	4	to	to	ADP
esutjss-207	113	5	the	the	DET
esutjss-207	113	6	growing	grow	VERB
esutjss-207	113	7	corpus	corpus	NOUN
esutjss-207	113	8	of	of	ADP
esutjss-207	113	9	empirical	empirical	ADJ
esutjss-207	113	10	evidence	evidence	NOUN
esutjss-207	113	11	supporting	support	VERB
esutjss-207	113	12	csr	csr	NOUN
esutjss-207	113	13	's	's	PART
esutjss-207	113	14	beneficial	beneficial	ADJ
esutjss-207	113	15	effects	effect	NOUN
esutjss-207	113	16	on	on	ADP
esutjss-207	113	17	financial	financial	ADJ
esutjss-207	113	18	performance	performance	NOUN
esutjss-207	113	19	.	.	PUNCT
esutjss-207	114	1	the	the	DET
esutjss-207	114	2	perception	perception	NOUN
esutjss-207	114	3	of	of	ADP
esutjss-207	114	4	investors	investor	NOUN
esutjss-207	114	5	and	and	CCONJ
esutjss-207	114	6	financial	financial	ADJ
esutjss-207	114	7	analysts	analyst	NOUN
esutjss-207	114	8	on	on	ADP
esutjss-207	114	9	the	the	DET
esutjss-207	114	10	improvement	improvement	NOUN
esutjss-207	114	11	of	of	ADP
esutjss-207	114	12	earnings	earning	NOUN
esutjss-207	114	13	quality	quality	NOUN
esutjss-207	114	14	through	through	ADP
esutjss-207	114	15	corporate	corporate	ADJ
esutjss-207	114	16	social	social	ADJ
esutjss-207	114	17	responsibility	responsibility	NOUN
esutjss-207	114	18	(	(	PUNCT
esutjss-207	114	19	csr	csr	NOUN
esutjss-207	114	20	)	)	PUNCT
esutjss-207	114	21	was	be	AUX
esutjss-207	114	22	studied	study	VERB
esutjss-207	114	23	by	by	ADP
esutjss-207	114	24	hyunjung	hyunjung	PROPN
esutjss-207	114	25	and	and	CCONJ
esutjss-207	114	26	doocheol	doocheol	PROPN
esutjss-207	114	27	(	(	PUNCT
esutjss-207	114	28	2016	2016	NUM
esutjss-207	114	29	)	)	PUNCT
esutjss-207	114	30	.	.	PUNCT
esutjss-207	115	1	they	they	PRON
esutjss-207	115	2	used	use	VERB
esutjss-207	115	3	the	the	DET
esutjss-207	115	4	korea	korea	PROPN
esutjss-207	115	5	economic	economic	PROPN
esutjss-207	115	6	justice	justice	PROPN
esutjss-207	115	7	institute	institute	PROPN
esutjss-207	115	8	disclosure	disclosure	NOUN
esutjss-207	115	9	as	as	ADP
esutjss-207	115	10	a	a	DET
esutjss-207	115	11	proxy	proxy	NOUN
esutjss-207	115	12	for	for	ADP
esutjss-207	115	13	csr	csr	NOUN
esutjss-207	115	14	participation	participation	NOUN
esutjss-207	115	15	and	and	CCONJ
esutjss-207	115	16	a	a	DET
esutjss-207	115	17	sample	sample	NOUN
esutjss-207	115	18	of	of	ADP
esutjss-207	115	19	korean	korean	ADJ
esutjss-207	115	20	-	-	PUNCT
esutjss-207	115	21	listed	list	VERB
esutjss-207	115	22	businesses	business	NOUN
esutjss-207	115	23	from	from	ADP
esutjss-207	115	24	2002	2002	NUM
esutjss-207	115	25	to	to	ADP
esutjss-207	115	26	2011	2011	NUM
esutjss-207	115	27	.	.	PUNCT
esutjss-207	116	1	employing	employ	VERB
esutjss-207	116	2	earnings	earning	NOUN
esutjss-207	116	3	response	response	NOUN
esutjss-207	116	4	coefficients	coefficient	NOUN
esutjss-207	116	5	(	(	PUNCT
esutjss-207	116	6	ercs	erc	NOUN
esutjss-207	116	7	)	)	PUNCT
esutjss-207	116	8	as	as	ADP
esutjss-207	116	9	a	a	DET
esutjss-207	116	10	tool	tool	NOUN
esutjss-207	116	11	to	to	PART
esutjss-207	116	12	gauge	gauge	VERB
esutjss-207	116	13	investors	investor	NOUN
esutjss-207	116	14	'	'	PART
esutjss-207	116	15	opinions	opinion	NOUN
esutjss-207	116	16	on	on	ADP
esutjss-207	116	17	the	the	DET
esutjss-207	116	18	quality	quality	NOUN
esutjss-207	116	19	of	of	ADP
esutjss-207	116	20	earnings	earning	NOUN
esutjss-207	116	21	,	,	PUNCT
esutjss-207	116	22	they	they	PRON
esutjss-207	116	23	discovered	discover	VERB
esutjss-207	116	24	that	that	SCONJ
esutjss-207	116	25	companies	company	NOUN
esutjss-207	116	26	that	that	PRON
esutjss-207	116	27	participate	participate	VERB
esutjss-207	116	28	in	in	ADP
esutjss-207	116	29	csr	csr	NOUN
esutjss-207	116	30	have	have	VERB
esutjss-207	116	31	higher	high	ADJ
esutjss-207	116	32	ercs	erc	NOUN
esutjss-207	116	33	.	.	PUNCT
esutjss-207	117	1	on	on	ADP
esutjss-207	117	2	the	the	DET
esutjss-207	117	3	other	other	ADJ
esutjss-207	117	4	hand	hand	NOUN
esutjss-207	117	5	,	,	PUNCT
esutjss-207	117	6	they	they	PRON
esutjss-207	117	7	discovered	discover	VERB
esutjss-207	117	8	that	that	SCONJ
esutjss-207	117	9	enterprises	enterprise	NOUN
esutjss-207	117	10	that	that	PRON
esutjss-207	117	11	participate	participate	VERB
esutjss-207	117	12	in	in	ADP
esutjss-207	117	13	corporate	corporate	ADJ
esutjss-207	117	14	social	social	ADJ
esutjss-207	117	15	responsibility	responsibility	NOUN
esutjss-207	117	16	(	(	PUNCT
esutjss-207	117	17	csr	csr	NOUN
esutjss-207	117	18	)	)	PUNCT
esutjss-207	117	19	have	have	VERB
esutjss-207	117	20	a	a	DET
esutjss-207	117	21	stronger	strong	ADJ
esutjss-207	117	22	predictive	predictive	ADJ
esutjss-207	117	23	ability	ability	NOUN
esutjss-207	117	24	of	of	ADP
esutjss-207	117	25	past	past	ADJ
esutjss-207	117	26	earnings	earning	NOUN
esutjss-207	117	27	when	when	SCONJ
esutjss-207	117	28	utilizing	utilize	VERB
esutjss-207	117	29	past	past	ADJ
esutjss-207	117	30	earnings	earning	NOUN
esutjss-207	117	31	to	to	PART
esutjss-207	117	32	estimate	estimate	VERB
esutjss-207	117	33	future	future	ADJ
esutjss-207	117	34	earnings	earning	NOUN
esutjss-207	117	35	to	to	PART
esutjss-207	117	36	quantify	quantify	VERB
esutjss-207	117	37	analysts	analyst	NOUN
esutjss-207	117	38	’	'	PUNCT
esutjss-207	117	39	judgments	judgment	NOUN
esutjss-207	117	40	of	of	ADP
esutjss-207	117	41	earnings	earning	NOUN
esutjss-207	117	42	quality	quality	NOUN
esutjss-207	117	43	.	.	PUNCT
esutjss-207	118	1	the	the	DET
esutjss-207	118	2	findings	finding	NOUN
esutjss-207	118	3	demonstrated	demonstrate	VERB
esutjss-207	118	4	how	how	SCONJ
esutjss-207	118	5	capital	capital	NOUN
esutjss-207	118	6	market	market	NOUN
esutjss-207	118	7	players	player	NOUN
esutjss-207	118	8	view	view	VERB
esutjss-207	118	9	csr	csr	X
esutjss-207	118	10	as	as	ADP
esutjss-207	118	11	a	a	DET
esutjss-207	118	12	signal	signal	NOUN
esutjss-207	118	13	of	of	ADP
esutjss-207	118	14	enhanced	enhanced	ADJ
esutjss-207	118	15	earning	earn	VERB
esutjss-207	118	16	quality	quality	NOUN
esutjss-207	118	17	.	.	PUNCT
esutjss-207	119	1	upon	upon	SCONJ
esutjss-207	119	2	reviewing	review	VERB
esutjss-207	119	3	corporate	corporate	ADJ
esutjss-207	119	4	social	social	ADJ
esutjss-207	119	5	responsibility	responsibility	NOUN
esutjss-207	119	6	and	and	CCONJ
esutjss-207	119	7	stock	stock	NOUN
esutjss-207	119	8	prices	price	NOUN
esutjss-207	119	9	:	:	PUNCT
esutjss-207	119	10	a	a	DET
esutjss-207	119	11	study	study	NOUN
esutjss-207	119	12	on	on	ADP
esutjss-207	119	13	the	the	DET
esutjss-207	119	14	italian	italian	ADJ
esutjss-207	119	15	market	market	NOUN
esutjss-207	119	16	,	,	PUNCT
esutjss-207	119	17	giovanni	giovanni	PROPN
esutjss-207	119	18	et	et	PROPN
esutjss-207	119	19	al	al	PROPN
esutjss-207	119	20	.	.	PROPN
esutjss-207	120	1	(	(	PUNCT
esutjss-207	120	2	2015	2015	NUM
esutjss-207	120	3	)	)	PUNCT
esutjss-207	120	4	found	find	VERB
esutjss-207	120	5	that	that	SCONJ
esutjss-207	120	6	,	,	PUNCT
esutjss-207	120	7	when	when	SCONJ
esutjss-207	120	8	considering	consider	VERB
esutjss-207	120	9	various	various	ADJ
esutjss-207	120	10	social	social	ADJ
esutjss-207	120	11	performance	performance	NOUN
esutjss-207	120	12	indicators	indicator	NOUN
esutjss-207	120	13	related	relate	VERB
esutjss-207	120	14	to	to	ADP
esutjss-207	120	15	environment	environment	NOUN
esutjss-207	120	16	,	,	PUNCT
esutjss-207	120	17	community	community	NOUN
esutjss-207	120	18	,	,	PUNCT
esutjss-207	120	19	and	and	CCONJ
esutjss-207	120	20	employment	employment	NOUN
esutjss-207	120	21	activities	activity	NOUN
esutjss-207	120	22	,	,	PUNCT
esutjss-207	120	23	stock	stock	NOUN
esutjss-207	120	24	prices	price	NOUN
esutjss-207	120	25	were	be	AUX
esutjss-207	120	26	used	use	VERB
esutjss-207	120	27	as	as	ADP
esutjss-207	120	28	a	a	DET
esutjss-207	120	29	proxy	proxy	NOUN
esutjss-207	120	30	for	for	ADP
esutjss-207	120	31	financial	financial	ADJ
esutjss-207	120	32	performance	performance	NOUN
esutjss-207	120	33	.	.	PUNCT
esutjss-207	121	1	they	they	PRON
esutjss-207	121	2	discovered	discover	VERB
esutjss-207	121	3	evidence	evidence	NOUN
esutjss-207	121	4	of	of	ADP
esutjss-207	121	5	a	a	DET
esutjss-207	121	6	negative	negative	ADJ
esutjss-207	121	7	correlation	correlation	NOUN
esutjss-207	121	8	between	between	ADP
esutjss-207	121	9	good	good	ADJ
esutjss-207	121	10	social	social	ADJ
esutjss-207	121	11	performance	performance	NOUN
esutjss-207	121	12	and	and	CCONJ
esutjss-207	121	13	stock	stock	NOUN
esutjss-207	121	14	prices	price	NOUN
esutjss-207	121	15	in	in	ADP
esutjss-207	121	16	the	the	DET
esutjss-207	121	17	italian	italian	ADJ
esutjss-207	121	18	stock	stock	NOUN
esutjss-207	121	19	exchange	exchange	NOUN
esutjss-207	121	20	market	market	NOUN
esutjss-207	121	21	,	,	PUNCT
esutjss-207	121	22	with	with	ADP
esutjss-207	121	23	this	this	DET
esutjss-207	121	24	correlation	correlation	NOUN
esutjss-207	121	25	being	be	AUX
esutjss-207	121	26	especially	especially	ADV
esutjss-207	121	27	evident	evident	ADJ
esutjss-207	121	28	when	when	SCONJ
esutjss-207	121	29	taking	take	VERB
esutjss-207	121	30	into	into	ADP
esutjss-207	121	31	account	account	NOUN
esutjss-207	121	32	the	the	DET
esutjss-207	121	33	environmental	environmental	ADJ
esutjss-207	121	34	strategies	strategy	NOUN
esutjss-207	121	35	of	of	ADP
esutjss-207	121	36	the	the	DET
esutjss-207	121	37	italian	italian	ADJ
esutjss-207	121	38	listed	list	VERB
esutjss-207	121	39	companies	company	NOUN
esutjss-207	121	40	,	,	PUNCT
esutjss-207	121	41	which	which	PRON
esutjss-207	121	42	italian	italian	ADJ
esutjss-207	121	43	investors	investor	NOUN
esutjss-207	121	44	view	view	VERB
esutjss-207	121	45	as	as	ADP
esutjss-207	121	46	avoidable	avoidable	ADJ
esutjss-207	121	47	expenses	expense	NOUN
esutjss-207	121	48	that	that	PRON
esutjss-207	121	49	reduce	reduce	VERB
esutjss-207	121	50	shareholders	shareholder	NOUN
esutjss-207	121	51	'	'	PART
esutjss-207	121	52	income	income	NOUN
esutjss-207	121	53	and	and	CCONJ
esutjss-207	121	54	companies	company	NOUN
esutjss-207	121	55	'	'	PART
esutjss-207	121	56	value	value	NOUN
esutjss-207	121	57	.	.	PUNCT
esutjss-207	122	1	this	this	DET
esutjss-207	122	2	data	datum	NOUN
esutjss-207	122	3	aligns	align	VERB
esutjss-207	122	4	with	with	ADP
esutjss-207	122	5	the	the	DET
esutjss-207	122	6	characteristics	characteristic	NOUN
esutjss-207	122	7	of	of	ADP
esutjss-207	122	8	the	the	DET
esutjss-207	122	9	italian	italian	ADJ
esutjss-207	122	10	capitalist	capitalist	ADJ
esutjss-207	122	11	system	system	NOUN
esutjss-207	122	12	,	,	PUNCT
esutjss-207	122	13	which	which	PRON
esutjss-207	122	14	appears	appear	VERB
esutjss-207	122	15	to	to	PART
esutjss-207	122	16	be	be	AUX
esutjss-207	122	17	immature	immature	ADJ
esutjss-207	122	18	enough	enough	ADV
esutjss-207	122	19	to	to	PART
esutjss-207	122	20	properly	properly	ADV
esutjss-207	122	21	assess	assess	VERB
esutjss-207	122	22	the	the	DET
esutjss-207	122	23	worth	worth	NOUN
esutjss-207	122	24	of	of	ADP
esutjss-207	122	25	these	these	DET
esutjss-207	122	26	measures	measure	NOUN
esutjss-207	122	27	due	due	ADP
esutjss-207	122	28	to	to	ADP
esutjss-207	122	29	its	its	PRON
esutjss-207	122	30	reluctance	reluctance	NOUN
esutjss-207	122	31	to	to	PART
esutjss-207	122	32	embrace	embrace	VERB
esutjss-207	122	33	csr	csr	X
esutjss-207	122	34	and	and	CCONJ
esutjss-207	122	35	associated	associated	ADJ
esutjss-207	122	36	issues	issue	NOUN
esutjss-207	122	37	.	.	PUNCT
esutjss-207	123	1	based	base	VERB
esutjss-207	123	2	on	on	ADP
esutjss-207	123	3	two	two	NUM
esutjss-207	123	4	concepts	concept	NOUN
esutjss-207	123	5	—	—	PUNCT
esutjss-207	123	6	socially	socially	ADV
esutjss-207	123	7	responsible	responsible	ADJ
esutjss-207	123	8	investing	investing	NOUN
esutjss-207	123	9	(	(	PUNCT
esutjss-207	123	10	sri	sri	NOUN
esutjss-207	123	11	)	)	PUNCT
esutjss-207	123	12	and	and	CCONJ
esutjss-207	123	13	business	business	NOUN
esutjss-207	123	14	donations	donation	NOUN
esutjss-207	123	15	to	to	ADP
esutjss-207	123	16	stakeholders	stakeholder	NOUN
esutjss-207	123	17	—	—	PUNCT
esutjss-207	123	18	yunhchih	yunhchih	NOUN
esutjss-207	123	19	(	(	PUNCT
esutjss-207	123	20	2011	2011	NUM
esutjss-207	123	21	)	)	PUNCT
esutjss-207	123	22	created	create	VERB
esutjss-207	123	23	a	a	DET
esutjss-207	123	24	local	local	ADJ
esutjss-207	123	25	csr	csr	NOUN
esutjss-207	123	26	disclosure	disclosure	NOUN
esutjss-207	123	27	(	(	PUNCT
esutjss-207	123	28	csri	csri	PROPN
esutjss-207	123	29	)	)	PUNCT
esutjss-207	123	30	.	.	PUNCT
esutjss-207	124	1	in	in	ADP
esutjss-207	124	2	order	order	NOUN
esutjss-207	124	3	to	to	PART
esutjss-207	124	4	compare	compare	VERB
esutjss-207	124	5	shortand	shortand	NOUN
esutjss-207	124	6	long	long	ADJ
esutjss-207	124	7	-	-	PUNCT
esutjss-207	124	8	term	term	NOUN
esutjss-207	124	9	stock	stock	NOUN
esutjss-207	124	10	returns	return	NOUN
esutjss-207	124	11	to	to	ADP
esutjss-207	124	12	those	those	PRON
esutjss-207	124	13	of	of	ADP
esutjss-207	124	14	benchmark	benchmark	ADJ
esutjss-207	124	15	portfolios	portfolio	NOUN
esutjss-207	124	16	(	(	PUNCT
esutjss-207	124	17	market	market	NOUN
esutjss-207	124	18	disclosure	disclosure	NOUN
esutjss-207	124	19	,	,	PUNCT
esutjss-207	124	20	value	value	NOUN
esutjss-207	124	21	stocks	stock	NOUN
esutjss-207	124	22	,	,	PUNCT
esutjss-207	124	23	and	and	CCONJ
esutjss-207	124	24	growth	growth	NOUN
esutjss-207	124	25	stocks	stock	NOUN
esutjss-207	124	26	)	)	PUNCT
esutjss-207	124	27	,	,	PUNCT
esutjss-207	124	28	three	three	NUM
esutjss-207	124	29	csr	csr	NOUN
esutjss-207	124	30	portfolios	portfolio	NOUN
esutjss-207	124	31	based	base	VERB
esutjss-207	124	32	on	on	ADP
esutjss-207	124	33	the	the	DET
esutjss-207	124	34	csri	csri	PROPN
esutjss-207	124	35	(	(	PUNCT
esutjss-207	124	36	high	high	ADJ
esutjss-207	124	37	,	,	PUNCT
esutjss-207	124	38	medium	medium	ADJ
esutjss-207	124	39	,	,	PUNCT
esutjss-207	124	40	and	and	CCONJ
esutjss-207	124	41	low	low	ADJ
esutjss-207	124	42	)	)	PUNCT
esutjss-207	124	43	are	be	AUX
esutjss-207	124	44	constructed	construct	VERB
esutjss-207	124	45	using	use	VERB
esutjss-207	124	46	data	datum	NOUN
esutjss-207	124	47	sampled	sample	VERB
esutjss-207	124	48	from	from	ADP
esutjss-207	124	49	the	the	DET
esutjss-207	124	50	taiwan	taiwan	PROPN
esutjss-207	124	51	stock	stock	NOUN
esutjss-207	124	52	exchange	exchange	PROPN
esutjss-207	124	53	and	and	CCONJ
esutjss-207	124	54	taiwan	taiwan	PROPN
esutjss-207	124	55	economic	economic	ADJ
esutjss-207	124	56	journal	journal	NOUN
esutjss-207	124	57	for	for	ADP
esutjss-207	124	58	the	the	DET
esutjss-207	124	59	years	year	NOUN
esutjss-207	124	60	2001	2001	NUM
esutjss-207	124	61	to	to	ADP
esutjss-207	124	62	2009	2009	NUM
esutjss-207	124	63	.	.	PUNCT
esutjss-207	125	1	the	the	DET
esutjss-207	125	2	primary	primary	ADJ
esutjss-207	125	3	discovery	discovery	NOUN
esutjss-207	125	4	indicates	indicate	VERB
esutjss-207	125	5	that	that	SCONJ
esutjss-207	125	6	stock	stock	NOUN
esutjss-207	125	7	performance	performance	NOUN
esutjss-207	125	8	is	be	AUX
esutjss-207	125	9	considerably	considerably	ADV
esutjss-207	125	10	enhanced	enhance	VERB
esutjss-207	125	11	by	by	ADP
esutjss-207	125	12	fulfilling	fulfil	VERB
esutjss-207	125	13	corporate	corporate	ADJ
esutjss-207	125	14	social	social	ADJ
esutjss-207	125	15	responsibility	responsibility	NOUN
esutjss-207	125	16	.	.	PUNCT
esutjss-207	126	1	the	the	DET
esutjss-207	126	2	inference	inference	NOUN
esutjss-207	126	3	implies	imply	VERB
esutjss-207	126	4	that	that	SCONJ
esutjss-207	126	5	a	a	DET
esutjss-207	126	6	company	company	NOUN
esutjss-207	126	7	could	could	AUX
esutjss-207	126	8	pursue	pursue	VERB
esutjss-207	126	9	an	an	DET
esutjss-207	126	10	increase	increase	NOUN
esutjss-207	126	11	in	in	ADP
esutjss-207	126	12	stockholder	stockholder	NOUN
esutjss-207	126	13	value	value	NOUN
esutjss-207	126	14	while	while	SCONJ
esutjss-207	126	15	also	also	ADV
esutjss-207	126	16	acting	act	VERB
esutjss-207	126	17	as	as	ADP
esutjss-207	126	18	a	a	DET
esutjss-207	126	19	decent	decent	ADJ
esutjss-207	126	20	corporate	corporate	ADJ
esutjss-207	126	21	citizen	citizen	NOUN
esutjss-207	126	22	.	.	PUNCT
esutjss-207	127	1	3.0	3.0	NUM
esutjss-207	127	2	methodology	methodology	NOUN
esutjss-207	127	3	ex	ex	NOUN
esutjss-207	127	4	-	-	NOUN
esutjss-207	127	5	post	post	ADJ
esutjss-207	127	6	facto	facto	X
esutjss-207	127	7	or	or	CCONJ
esutjss-207	127	8	causal	causal	ADJ
esutjss-207	127	9	comparative	comparative	ADJ
esutjss-207	127	10	designs	design	NOUN
esutjss-207	127	11	were	be	AUX
esutjss-207	127	12	utilized	utilize	VERB
esutjss-207	127	13	because	because	SCONJ
esutjss-207	127	14	the	the	DET
esutjss-207	127	15	study	study	NOUN
esutjss-207	127	16	's	's	PART
esutjss-207	127	17	data	datum	NOUN
esutjss-207	127	18	came	come	VERB
esutjss-207	127	19	from	from	ADP
esutjss-207	127	20	the	the	DET
esutjss-207	127	21	annual	annual	ADJ
esutjss-207	127	22	reports	report	NOUN
esutjss-207	127	23	of	of	ADP
esutjss-207	127	24	seplat	seplat	ADJ
esutjss-207	127	25	energy	energy	PROPN
esutjss-207	127	26	plc	plc	PROPN
esutjss-207	127	27	on	on	ADP
esutjss-207	127	28	the	the	DET
esutjss-207	127	29	nigerian	nigerian	ADJ
esutjss-207	127	30	stock	stock	NOUN
esutjss-207	127	31	exchange	exchange	PROPN
esutjss-207	127	32	.	.	PUNCT
esutjss-207	128	1	the	the	DET
esutjss-207	128	2	demographic	demographic	ADJ
esutjss-207	128	3	sample	sample	NOUN
esutjss-207	128	4	was	be	AUX
esutjss-207	128	5	selected	select	VERB
esutjss-207	128	6	based	base	VERB
esutjss-207	128	7	on	on	ADP
esutjss-207	128	8	information	information	NOUN
esutjss-207	128	9	from	from	ADP
esutjss-207	128	10	seplat	seplat	PROPN
esutjss-207	128	11	energy	energy	PROPN
esutjss-207	128	12	plc	plc	PROPN
esutjss-207	128	13	's	's	PART
esutjss-207	128	14	annual	annual	ADJ
esutjss-207	128	15	report	report	NOUN
esutjss-207	128	16	covering	cover	VERB
esutjss-207	128	17	the	the	DET
esutjss-207	128	18	seven	seven	NUM
esutjss-207	128	19	-	-	PUNCT
esutjss-207	128	20	year	year	NOUN
esutjss-207	128	21	period	period	NOUN
esutjss-207	128	22	from	from	ADP
esutjss-207	128	23	2014	2014	NUM
esutjss-207	128	24	to	to	ADP
esutjss-207	128	25	2020	2020	NUM
esutjss-207	128	26	.	.	PUNCT
esutjss-207	129	1	pearson	pearson	PROPN
esutjss-207	129	2	product	product	PROPN
esutjss-207	129	3	moment	moment	NOUN
esutjss-207	129	4	correlation	correlation	NOUN
esutjss-207	129	5	(	(	PUNCT
esutjss-207	129	6	ppmc	ppmc	NOUN
esutjss-207	129	7	)	)	PUNCT
esutjss-207	129	8	and	and	CCONJ
esutjss-207	129	9	regression	regression	VERB
esutjss-207	129	10	analysis	analysis	NOUN
esutjss-207	129	11	were	be	AUX
esutjss-207	129	12	used	use	VERB
esutjss-207	129	13	to	to	PART
esutjss-207	129	14	analyze	analyze	VERB
esutjss-207	129	15	this	this	DET
esutjss-207	129	16	study	study	NOUN
esutjss-207	129	17	.	.	PUNCT
esutjss-207	130	1	4.0	4.0	NUM
esutjss-207	130	2	results	result	NOUN
esutjss-207	130	3	188	188	NUM
esutjss-207	130	4	h01	h01	NOUN
esutjss-207	130	5	:	:	PUNCT
esutjss-207	130	6	seplat	seplat	PROPN
esutjss-207	130	7	energy	energy	PROPN
esutjss-207	130	8	plc	plc	PROPN
esutjss-207	130	9	's	's	PART
esutjss-207	130	10	return	return	NOUN
esutjss-207	130	11	on	on	ADP
esutjss-207	130	12	assets	asset	NOUN
esutjss-207	130	13	is	be	AUX
esutjss-207	130	14	not	not	PART
esutjss-207	130	15	significantly	significantly	ADV
esutjss-207	130	16	impacted	impact	VERB
esutjss-207	130	17	by	by	ADP
esutjss-207	130	18	their	their	PRON
esutjss-207	130	19	disclosure	disclosure	NOUN
esutjss-207	130	20	of	of	ADP
esutjss-207	130	21	corporate	corporate	ADJ
esutjss-207	130	22	social	social	ADJ
esutjss-207	130	23	responsibility	responsibility	NOUN
esutjss-207	130	24	.	.	PUNCT
esutjss-207	131	1	to	to	PART
esutjss-207	131	2	test	test	VERB
esutjss-207	131	3	the	the	DET
esutjss-207	131	4	hypothesis	hypothesis	NOUN
esutjss-207	131	5	,	,	PUNCT
esutjss-207	131	6	a	a	DET
esutjss-207	131	7	multiple	multiple	ADJ
esutjss-207	131	8	regression	regression	NOUN
esutjss-207	131	9	model	model	NOUN
esutjss-207	131	10	built	build	VERB
esutjss-207	131	11	on	on	ADP
esutjss-207	131	12	spss	spss	PROPN
esutjss-207	131	13	version	version	NOUN
esutjss-207	131	14	25	25	NUM
esutjss-207	131	15	was	be	AUX
esutjss-207	131	16	employed	employ	VERB
esutjss-207	131	17	.	.	PUNCT
esutjss-207	132	1	in	in	ADP
esutjss-207	132	2	order	order	NOUN
esutjss-207	132	3	to	to	PART
esutjss-207	132	4	determine	determine	VERB
esutjss-207	132	5	the	the	DET
esutjss-207	132	6	impact	impact	NOUN
esutjss-207	132	7	of	of	ADP
esutjss-207	132	8	corporate	corporate	ADJ
esutjss-207	132	9	social	social	ADJ
esutjss-207	132	10	responsibility	responsibility	NOUN
esutjss-207	132	11	disclosure	disclosure	NOUN
esutjss-207	132	12	on	on	ADP
esutjss-207	132	13	return	return	NOUN
esutjss-207	132	14	on	on	ADP
esutjss-207	132	15	equity	equity	NOUN
esutjss-207	132	16	(	(	PUNCT
esutjss-207	132	17	roa	roa	PROPN
esutjss-207	132	18	)	)	PUNCT
esutjss-207	132	19	,	,	PUNCT
esutjss-207	132	20	the	the	DET
esutjss-207	132	21	data	datum	NOUN
esutjss-207	132	22	for	for	ADP
esutjss-207	132	23	the	the	DET
esutjss-207	132	24	independent	independent	ADJ
esutjss-207	132	25	variables	variable	NOUN
esutjss-207	132	26	in	in	ADP
esutjss-207	132	27	table	table	NOUN
esutjss-207	132	28	1	1	NUM
esutjss-207	132	29	were	be	AUX
esutjss-207	132	30	regressed	regress	VERB
esutjss-207	132	31	on	on	ADP
esutjss-207	132	32	the	the	DET
esutjss-207	132	33	roa	roa	PROPN
esutjss-207	132	34	data	data	PROPN
esutjss-207	132	35	.	.	PUNCT
esutjss-207	133	1	decision	decision	NOUN
esutjss-207	133	2	rule	rule	NOUN
esutjss-207	133	3	:	:	PUNCT
esutjss-207	133	4	if	if	SCONJ
esutjss-207	133	5	the	the	DET
esutjss-207	133	6	computed	computed	ADJ
esutjss-207	133	7	t	t	PROPN
esutjss-207	133	8	-	-	PUNCT
esutjss-207	133	9	value	value	NOUN
esutjss-207	133	10	is	be	AUX
esutjss-207	133	11	higher	high	ADJ
esutjss-207	133	12	than	than	ADP
esutjss-207	133	13	the	the	DET
esutjss-207	133	14	tabulated	tabulate	VERB
esutjss-207	133	15	t	t	PROPN
esutjss-207	133	16	-	-	PUNCT
esutjss-207	133	17	value	value	NOUN
esutjss-207	133	18	,	,	PUNCT
esutjss-207	133	19	the	the	DET
esutjss-207	133	20	null	null	ADJ
esutjss-207	133	21	hypothesis	hypothesis	NOUN
esutjss-207	133	22	is	be	AUX
esutjss-207	133	23	to	to	PART
esutjss-207	133	24	be	be	AUX
esutjss-207	133	25	rejected	reject	VERB
esutjss-207	133	26	.	.	PUNCT
esutjss-207	134	1	table	table	NOUN
esutjss-207	134	2	1	1	NUM
esutjss-207	134	3	:	:	PUNCT
esutjss-207	134	4	correlations	correlation	NOUN
esutjss-207	134	5	of	of	ADP
esutjss-207	134	6	csrd	csrd	NOUN
esutjss-207	134	7	and	and	CCONJ
esutjss-207	134	8	roa	roa	PROPN
esutjss-207	134	9	returnonasset	returnonasset	PROPN
esutjss-207	134	10	csrd	csrd	PROPN
esutjss-207	134	11	totalasset	totalasset	PROPN
esutjss-207	134	12	returnonasset	returnonasset	PROPN
esutjss-207	134	13	pearson	pearson	PROPN
esutjss-207	134	14	correlation	correlation	NOUN
esutjss-207	134	15	1	1	NUM
esutjss-207	134	16	-.208	-.208	PROPN
esutjss-207	134	17	-.437	-.437	PROPN
esutjss-207	134	18	sig	sig	NOUN
esutjss-207	134	19	.	.	PUNCT
esutjss-207	135	1	(	(	PUNCT
esutjss-207	135	2	1	1	NUM
esutjss-207	135	3	-	-	PUNCT
esutjss-207	135	4	tailed	tail	VERB
esutjss-207	135	5	)	)	PUNCT
esutjss-207	135	6	.327	.327	NUM
esutjss-207	135	7	.163	.163	NUM
esutjss-207	136	1	n	n	DET
esutjss-207	136	2	7	7	NUM
esutjss-207	136	3	7	7	NUM
esutjss-207	136	4	7	7	NUM
esutjss-207	136	5	csrd	csrd	NOUN
esutjss-207	136	6	pearson	pearson	NOUN
esutjss-207	136	7	correlation	correlation	NOUN
esutjss-207	136	8	-.208	-.208	VERB
esutjss-207	136	9	1	1	NUM
esutjss-207	136	10	.823	.823	NUM
esutjss-207	136	11	*	*	NOUN
esutjss-207	136	12	sig	sig	NOUN
esutjss-207	136	13	.	.	PUNCT
esutjss-207	137	1	(	(	PUNCT
esutjss-207	137	2	1	1	NUM
esutjss-207	137	3	-	-	PUNCT
esutjss-207	137	4	tailed	tailed	ADJ
esutjss-207	137	5	)	)	PUNCT
esutjss-207	137	6	.327	.327	NUM
esutjss-207	138	1	.012	.012	NUM
esutjss-207	138	2	n	n	CCONJ
esutjss-207	138	3	7	7	NUM
esutjss-207	138	4	7	7	NUM
esutjss-207	138	5	7	7	NUM
esutjss-207	138	6	totalasset	totalasset	NOUN
esutjss-207	138	7	pearson	pearson	PROPN
esutjss-207	138	8	correlation	correlation	NOUN
esutjss-207	138	9	-.437	-.437	NOUN
esutjss-207	138	10	.823	.823	NUM
esutjss-207	138	11	*	*	SYM
esutjss-207	138	12	1	1	NUM
esutjss-207	138	13	sig	sig	NOUN
esutjss-207	138	14	.	.	PUNCT
esutjss-207	139	1	(	(	PUNCT
esutjss-207	139	2	1	1	NUM
esutjss-207	139	3	-	-	PUNCT
esutjss-207	139	4	tailed	tail	VERB
esutjss-207	139	5	)	)	PUNCT
esutjss-207	139	6	.163	.163	NUM
esutjss-207	140	1	.012	.012	NUM
esutjss-207	140	2	n	n	CCONJ
esutjss-207	140	3	7	7	NUM
esutjss-207	140	4	7	7	NUM
esutjss-207	140	5	7	7	NUM
esutjss-207	140	6	*	*	PUNCT
esutjss-207	140	7	.	.	PUNCT
esutjss-207	141	1	correlation	correlation	NOUN
esutjss-207	141	2	is	be	AUX
esutjss-207	141	3	significant	significant	ADJ
esutjss-207	141	4	at	at	ADP
esutjss-207	141	5	the	the	DET
esutjss-207	141	6	0.05	0.05	NUM
esutjss-207	141	7	level	level	NOUN
esutjss-207	141	8	(	(	PUNCT
esutjss-207	141	9	1	1	NUM
esutjss-207	141	10	-	-	PUNCT
esutjss-207	141	11	tailed	tailed	ADJ
esutjss-207	141	12	)	)	PUNCT
esutjss-207	141	13	.	.	PUNCT
esutjss-207	142	1	source	source	NOUN
esutjss-207	142	2	:	:	PUNCT
esutjss-207	142	3	spss	spss	PROPN
esutjss-207	142	4	output	output	NOUN
esutjss-207	142	5	file	file	NOUN
esutjss-207	142	6	(	(	PUNCT
esutjss-207	142	7	v25	v25	NOUN
esutjss-207	142	8	)	)	PUNCT
esutjss-207	142	9	table	table	NOUN
esutjss-207	142	10	1	1	NUM
esutjss-207	142	11	illustrates	illustrate	VERB
esutjss-207	142	12	the	the	DET
esutjss-207	142	13	relationship	relationship	NOUN
esutjss-207	142	14	between	between	ADP
esutjss-207	142	15	firm	firm	ADJ
esutjss-207	142	16	size	size	NOUN
esutjss-207	142	17	,	,	PUNCT
esutjss-207	142	18	return	return	NOUN
esutjss-207	142	19	on	on	ADP
esutjss-207	142	20	asset	asset	NOUN
esutjss-207	142	21	,	,	PUNCT
esutjss-207	142	22	and	and	CCONJ
esutjss-207	142	23	csr	csr	NOUN
esutjss-207	142	24	donations	donation	NOUN
esutjss-207	142	25	.	.	PUNCT
esutjss-207	143	1	with	with	ADP
esutjss-207	143	2	r=	r=	PROPN
esutjss-207	143	3	-0.208	-0.208	PUNCT
esutjss-207	143	4	and	and	CCONJ
esutjss-207	143	5	-0.437	-0.437	NOUN
esutjss-207	143	6	for	for	ADP
esutjss-207	143	7	csrdln	csrdln	PROPN
esutjss-207	143	8	and	and	CCONJ
esutjss-207	143	9	sizln	sizln	NOUN
esutjss-207	143	10	,	,	PUNCT
esutjss-207	143	11	respectively	respectively	ADV
esutjss-207	143	12	,	,	PUNCT
esutjss-207	143	13	it	it	PRON
esutjss-207	143	14	is	be	AUX
esutjss-207	143	15	clear	clear	ADJ
esutjss-207	143	16	from	from	ADP
esutjss-207	143	17	the	the	DET
esutjss-207	143	18	table	table	NOUN
esutjss-207	143	19	that	that	SCONJ
esutjss-207	143	20	the	the	DET
esutjss-207	143	21	independent	independent	ADJ
esutjss-207	143	22	variables	variable	NOUN
esutjss-207	143	23	have	have	VERB
esutjss-207	143	24	a	a	DET
esutjss-207	143	25	combined	combine	VERB
esutjss-207	143	26	negative	negative	ADJ
esutjss-207	143	27	correlation	correlation	NOUN
esutjss-207	143	28	with	with	ADP
esutjss-207	143	29	return	return	NOUN
esutjss-207	143	30	on	on	ADP
esutjss-207	143	31	asset	asset	NOUN
esutjss-207	143	32	.	.	PUNCT
esutjss-207	144	1	table	table	NOUN
esutjss-207	144	2	2	2	NUM
esutjss-207	144	3	:	:	PUNCT
esutjss-207	144	4	model	model	NOUN
esutjss-207	144	5	summary	summary	NOUN
esutjss-207	144	6	model	model	NOUN
esutjss-207	144	7	r	r	PROPN
esutjss-207	144	8	r	r	NOUN
esutjss-207	144	9	square	square	ADJ
esutjss-207	144	10	adjusted	adjust	VERB
esutjss-207	144	11	r	r	NOUN
esutjss-207	144	12	square	square	ADJ
esutjss-207	144	13	std	std	NOUN
esutjss-207	144	14	.	.	PUNCT
esutjss-207	145	1	error	error	NOUN
esutjss-207	145	2	of	of	ADP
esutjss-207	145	3	the	the	DET
esutjss-207	145	4	estimate	estimate	NOUN
esutjss-207	145	5	1	1	NUM
esutjss-207	145	6	.512a	.512a	PROPN
esutjss-207	145	7	.262	.262	NUM
esutjss-207	145	8	-.107	-.107	PROPN
esutjss-207	145	9	.57435	.57435	PRON
esutjss-207	145	10	a.	a.	NOUN
esutjss-207	145	11	predictors	predictor	NOUN
esutjss-207	145	12	:	:	PUNCT
esutjss-207	145	13	(	(	PUNCT
esutjss-207	145	14	constant	constant	ADJ
esutjss-207	145	15	)	)	PUNCT
esutjss-207	145	16	,	,	PUNCT
esutjss-207	145	17	totalasset	totalasset	PROPN
esutjss-207	145	18	,	,	PUNCT
esutjss-207	145	19	csrd	csrd	PROPN
esutjss-207	145	20	b.	b.	PROPN
esutjss-207	145	21	dependent	dependent	ADJ
esutjss-207	145	22	variable	variable	NOUN
esutjss-207	145	23	:	:	PUNCT
esutjss-207	145	24	returnonasset	returnonasset	PROPN
esutjss-207	145	25	source	source	NOUN
esutjss-207	145	26	:	:	PUNCT
esutjss-207	145	27	spss	spss	ADJ
esutjss-207	145	28	output	output	NOUN
esutjss-207	145	29	file	file	NOUN
esutjss-207	145	30	(	(	PUNCT
esutjss-207	145	31	v25	v25	NOUN
esutjss-207	145	32	)	)	PUNCT
esutjss-207	145	33	table	table	NOUN
esutjss-207	145	34	2	2	NUM
esutjss-207	145	35	shows	show	VERB
esutjss-207	145	36	that	that	SCONJ
esutjss-207	145	37	the	the	DET
esutjss-207	145	38	research	research	NOUN
esutjss-207	145	39	model	model	NOUN
esutjss-207	145	40	's	's	PART
esutjss-207	145	41	known	know	VERB
esutjss-207	145	42	r	r	NOUN
esutjss-207	145	43	value	value	NOUN
esutjss-207	145	44	is	be	AUX
esutjss-207	145	45	0.512	0.512	NUM
esutjss-207	145	46	and	and	CCONJ
esutjss-207	145	47	its	its	PRON
esutjss-207	145	48	coefficient	coefficient	NOUN
esutjss-207	145	49	of	of	ADP
esutjss-207	145	50	determination	determination	NOUN
esutjss-207	145	51	is	be	AUX
esutjss-207	145	52	-0.107	-0.107	ADJ
esutjss-207	145	53	,	,	PUNCT
esutjss-207	145	54	or	or	CCONJ
esutjss-207	145	55	adjusted	adjust	VERB
esutjss-207	145	56	r	r	NOUN
esutjss-207	145	57	square	square	NOUN
esutjss-207	145	58	.	.	PUNCT
esutjss-207	146	1	this	this	PRON
esutjss-207	146	2	implies	imply	VERB
esutjss-207	146	3	that	that	SCONJ
esutjss-207	146	4	51.2	51.2	NUM
esutjss-207	146	5	%	%	NOUN
esutjss-207	146	6	of	of	ADP
esutjss-207	146	7	the	the	DET
esutjss-207	146	8	variance	variance	NOUN
esutjss-207	146	9	in	in	ADP
esutjss-207	146	10	the	the	DET
esutjss-207	146	11	dependent	dependent	ADJ
esutjss-207	146	12	variable	variable	NOUN
esutjss-207	146	13	can	can	AUX
esutjss-207	146	14	be	be	AUX
esutjss-207	146	15	explained	explain	VERB
esutjss-207	146	16	by	by	ADP
esutjss-207	146	17	the	the	DET
esutjss-207	146	18	independent	independent	ADJ
esutjss-207	146	19	factors	factor	NOUN
esutjss-207	146	20	.	.	PUNCT
esutjss-207	147	1	that	that	DET
esutjss-207	147	2	example	example	NOUN
esutjss-207	147	3	,	,	PUNCT
esutjss-207	147	4	a	a	DET
esutjss-207	147	5	51.2	51.2	NUM
esutjss-207	147	6	%	%	NOUN
esutjss-207	147	7	increase	increase	NOUN
esutjss-207	147	8	in	in	ADP
esutjss-207	147	9	roa	roa	PROPN
esutjss-207	147	10	will	will	AUX
esutjss-207	147	11	result	result	VERB
esutjss-207	147	12	from	from	ADP
esutjss-207	147	13	a	a	DET
esutjss-207	147	14	1	1	NUM
esutjss-207	147	15	%	%	NOUN
esutjss-207	147	16	increase	increase	NOUN
esutjss-207	147	17	in	in	ADP
esutjss-207	147	18	the	the	DET
esutjss-207	147	19	independent	independent	ADJ
esutjss-207	147	20	variable	variable	NOUN
esutjss-207	147	21	.	.	PUNCT
esutjss-207	148	1	the	the	DET
esutjss-207	148	2	independent	independent	ADJ
esutjss-207	148	3	variables	variable	NOUN
esutjss-207	148	4	in	in	ADP
esutjss-207	148	5	the	the	DET
esutjss-207	148	6	study	study	NOUN
esutjss-207	148	7	model	model	NOUN
esutjss-207	148	8	have	have	AUX
esutjss-207	148	9	not	not	PART
esutjss-207	148	10	been	be	AUX
esutjss-207	148	11	able	able	ADJ
esutjss-207	148	12	to	to	PART
esutjss-207	148	13	account	account	VERB
esutjss-207	148	14	for	for	ADP
esutjss-207	148	15	the	the	DET
esutjss-207	148	16	57.4	57.4	NUM
esutjss-207	148	17	%	%	NOUN
esutjss-207	148	18	variance	variance	NOUN
esutjss-207	148	19	in	in	ADP
esutjss-207	148	20	the	the	DET
esutjss-207	148	21	dependent	dependent	ADJ
esutjss-207	148	22	variable	variable	NOUN
esutjss-207	148	23	.	.	PUNCT
esutjss-207	149	1	stated	state	VERB
esutjss-207	149	2	differently	differently	ADV
esutjss-207	149	3	,	,	PUNCT
esutjss-207	149	4	51.2	51.2	NUM
esutjss-207	149	5	%	%	NOUN
esutjss-207	149	6	of	of	ADP
esutjss-207	149	7	roa	roa	PROPN
esutjss-207	149	8	is	be	AUX
esutjss-207	149	9	influenced	influence	VERB
esutjss-207	149	10	by	by	ADP
esutjss-207	149	11	csrdln	csrdln	PROPN
esutjss-207	149	12	and	and	CCONJ
esutjss-207	149	13	sizln	sizln	NOUN
esutjss-207	149	14	,	,	PUNCT
esutjss-207	149	15	whereas	whereas	SCONJ
esutjss-207	149	16	57.4	57.4	NUM
esutjss-207	149	17	%	%	NOUN
esutjss-207	149	18	is	be	AUX
esutjss-207	149	19	influenced	influence	VERB
esutjss-207	149	20	by	by	ADP
esutjss-207	149	21	variables	variable	NOUN
esutjss-207	149	22	not	not	PART
esutjss-207	149	23	included	include	VERB
esutjss-207	149	24	in	in	ADP
esutjss-207	149	25	the	the	DET
esutjss-207	149	26	study	study	NOUN
esutjss-207	149	27	.	.	PUNCT
esutjss-207	150	1	adjusted	adjust	VERB
esutjss-207	150	2	r	r	NOUN
esutjss-207	150	3	square	square	NOUN
esutjss-207	150	4	was	be	AUX
esutjss-207	150	5	chosen	choose	VERB
esutjss-207	150	6	for	for	ADP
esutjss-207	150	7	the	the	DET
esutjss-207	150	8	interpretation	interpretation	NOUN
esutjss-207	150	9	because	because	SCONJ
esutjss-207	150	10	,	,	PUNCT
esutjss-207	150	11	in	in	ADP
esutjss-207	150	12	cases	case	NOUN
esutjss-207	150	13	involving	involve	VERB
esutjss-207	150	14	small	small	ADJ
esutjss-207	150	15	samples	sample	NOUN
esutjss-207	150	16	(	(	PUNCT
esutjss-207	150	17	such	such	ADJ
esutjss-207	150	18	as	as	ADP
esutjss-207	150	19	the	the	DET
esutjss-207	150	20	present	present	ADJ
esutjss-207	150	21	seven	seven	NUM
esutjss-207	150	22	samples	sample	NOUN
esutjss-207	150	23	)	)	PUNCT
esutjss-207	150	24	,	,	PUNCT
esutjss-207	150	25	the	the	DET
esutjss-207	150	26	r	r	NOUN
esutjss-207	150	27	square	square	ADJ
esutjss-207	150	28	value	value	NOUN
esutjss-207	150	29	in	in	ADP
esutjss-207	150	30	the	the	DET
esutjss-207	150	31	sample	sample	NOUN
esutjss-207	150	32	tends	tend	VERB
esutjss-207	150	33	to	to	PART
esutjss-207	150	34	be	be	AUX
esutjss-207	150	35	an	an	DET
esutjss-207	150	36	overly	overly	ADV
esutjss-207	150	37	optimistic	optimistic	ADJ
esutjss-207	150	38	estimate	estimate	NOUN
esutjss-207	150	39	of	of	ADP
esutjss-207	150	40	the	the	DET
esutjss-207	150	41	true	true	ADJ
esutjss-207	150	42	value	value	NOUN
esutjss-207	150	43	in	in	ADP
esutjss-207	150	44	the	the	DET
esutjss-207	150	45	population	population	NOUN
esutjss-207	150	46	(	(	PUNCT
esutjss-207	150	47	tabachnick	tabachnick	NOUN
esutjss-207	150	48	&	&	CCONJ
esutjss-207	150	49	fidell	fidell	PROPN
esutjss-207	150	50	,	,	PUNCT
esutjss-207	150	51	2001	2001	NUM
esutjss-207	150	52	)	)	PUNCT
esutjss-207	150	53	.	.	PUNCT
esutjss-207	151	1	in	in	ADP
esutjss-207	151	2	order	order	NOUN
esutjss-207	151	3	to	to	PART
esutjss-207	151	4	produce	produce	VERB
esutjss-207	151	5	a	a	DET
esutjss-207	151	6	more	more	ADV
esutjss-207	151	7	accurate	accurate	ADJ
esutjss-207	151	8	estimate	estimate	NOUN
esutjss-207	151	9	of	of	ADP
esutjss-207	151	10	the	the	DET
esutjss-207	151	11	true	true	ADJ
esutjss-207	151	12	population	population	NOUN
esutjss-207	151	13	value	value	NOUN
esutjss-207	151	14	,	,	PUNCT
esutjss-207	151	15	the	the	DET
esutjss-207	151	16	adjusted	adjust	VERB
esutjss-207	151	17	r	r	NOUN
esutjss-207	151	18	square	square	NOUN
esutjss-207	151	19	statistic	statistic	NOUN
esutjss-207	151	20	"	"	PUNCT
esutjss-207	151	21	corrects	correct	NOUN
esutjss-207	151	22	"	"	PUNCT
esutjss-207	151	23	this	this	DET
esutjss-207	151	24	value	value	NOUN
esutjss-207	151	25	.	.	PUNCT
esutjss-207	152	1	189	189	NUM
esutjss-207	152	2	table	table	NOUN
esutjss-207	152	3	3	3	NUM
esutjss-207	152	4	:	:	PUNCT
esutjss-207	152	5	regression	regression	NOUN
esutjss-207	152	6	result	result	NOUN
esutjss-207	152	7	for	for	ADP
esutjss-207	152	8	csr	csr	NOUN
esutjss-207	152	9	indicators	indicator	NOUN
esutjss-207	152	10	and	and	CCONJ
esutjss-207	152	11	roa	roa	PROPN
esutjss-207	152	12	model	model	NOUN
esutjss-207	152	13	unstandardized	unstandardized	ADJ
esutjss-207	152	14	coefficients	coefficient	NOUN
esutjss-207	152	15	standardized	standardize	VERB
esutjss-207	152	16	coefficients	coefficient	NOUN
esutjss-207	152	17	t	t	PROPN
esutjss-207	152	18	sig	sig	PROPN
esutjss-207	152	19	.	.	PUNCT
esutjss-207	153	1	b	b	X
esutjss-207	153	2	std	std	PROPN
esutjss-207	153	3	.	.	NOUN
esutjss-207	153	4	error	error	NOUN
esutjss-207	153	5	beta	beta	NOUN
esutjss-207	153	6	1	1	NUM
esutjss-207	153	7	(	(	PUNCT
esutjss-207	153	8	constant	constant	ADJ
esutjss-207	153	9	)	)	PUNCT
esutjss-207	153	10	.545	.545	NUM
esutjss-207	153	11	.711	.711	NUM
esutjss-207	153	12	.767	.767	NUM
esutjss-207	153	13	.486	.486	NUM
esutjss-207	153	14	csrd	csrd	NOUN
esutjss-207	153	15	.521	.521	NUM
esutjss-207	153	16	.842	.842	NUM
esutjss-207	153	17	.468	.468	NUM
esutjss-207	153	18	.620	.620	NUM
esutjss-207	153	19	.569	.569	NUM
esutjss-207	154	1	totalasset	totalasset	PROPN
esutjss-207	154	2	-.002	-.002	X
esutjss-207	154	3	.001	.001	NUM
esutjss-207	154	4	-.822	-.822	CCONJ
esutjss-207	154	5	-1.089	-1.089	NOUN
esutjss-207	154	6	.338	.338	NUM
esutjss-207	154	7	a.	a.	NOUN
esutjss-207	154	8	dependent	dependent	ADJ
esutjss-207	154	9	variable	variable	NOUN
esutjss-207	154	10	:	:	PUNCT
esutjss-207	154	11	roa	roa	PROPN
esutjss-207	154	12	table	table	NOUN
esutjss-207	154	13	3	3	PROPN
esutjss-207	154	14	's	's	PART
esutjss-207	154	15	results	result	NOUN
esutjss-207	154	16	indicate	indicate	VERB
esutjss-207	154	17	that	that	SCONJ
esutjss-207	154	18	,	,	PUNCT
esutjss-207	154	19	while	while	SCONJ
esutjss-207	154	20	all	all	DET
esutjss-207	154	21	other	other	ADJ
esutjss-207	154	22	factors	factor	NOUN
esutjss-207	154	23	remain	remain	VERB
esutjss-207	154	24	unchanged	unchanged	ADJ
esutjss-207	154	25	,	,	PUNCT
esutjss-207	154	26	a	a	DET
esutjss-207	154	27	1	1	NUM
esutjss-207	154	28	%	%	NOUN
esutjss-207	154	29	increase	increase	NOUN
esutjss-207	154	30	in	in	ADP
esutjss-207	154	31	corporate	corporate	ADJ
esutjss-207	154	32	social	social	ADJ
esutjss-207	154	33	responsibility	responsibility	NOUN
esutjss-207	154	34	donations	donation	NOUN
esutjss-207	154	35	will	will	AUX
esutjss-207	154	36	result	result	VERB
esutjss-207	154	37	in	in	ADP
esutjss-207	154	38	a	a	DET
esutjss-207	154	39	46.8	46.8	NUM
esutjss-207	154	40	%	%	NOUN
esutjss-207	154	41	rise	rise	NOUN
esutjss-207	154	42	in	in	ADP
esutjss-207	154	43	roa	roa	PROPN
esutjss-207	154	44	.	.	PUNCT
esutjss-207	155	1	conversely	conversely	ADV
esutjss-207	155	2	,	,	PUNCT
esutjss-207	155	3	an	an	DET
esutjss-207	155	4	increase	increase	NOUN
esutjss-207	155	5	in	in	ADP
esutjss-207	155	6	total	total	ADJ
esutjss-207	155	7	assets	asset	NOUN
esutjss-207	155	8	will	will	AUX
esutjss-207	155	9	result	result	VERB
esutjss-207	155	10	in	in	ADP
esutjss-207	155	11	an	an	DET
esutjss-207	155	12	82.2	82.2	NUM
esutjss-207	155	13	%	%	NOUN
esutjss-207	155	14	decrease	decrease	NOUN
esutjss-207	155	15	in	in	ADP
esutjss-207	155	16	roa	roa	PROPN
esutjss-207	155	17	.	.	PUNCT
esutjss-207	156	1	this	this	PRON
esutjss-207	156	2	suggests	suggest	VERB
esutjss-207	156	3	that	that	SCONJ
esutjss-207	156	4	while	while	SCONJ
esutjss-207	156	5	firm	firm	ADJ
esutjss-207	156	6	size	size	NOUN
esutjss-207	156	7	has	have	VERB
esutjss-207	156	8	a	a	DET
esutjss-207	156	9	negative	negative	ADJ
esutjss-207	156	10	influence	influence	NOUN
esutjss-207	156	11	on	on	ADP
esutjss-207	156	12	roa	roa	PROPN
esutjss-207	156	13	,	,	PUNCT
esutjss-207	156	14	corporate	corporate	ADJ
esutjss-207	156	15	social	social	ADJ
esutjss-207	156	16	responsibility	responsibility	NOUN
esutjss-207	156	17	donations	donation	NOUN
esutjss-207	156	18	have	have	VERB
esutjss-207	156	19	a	a	DET
esutjss-207	156	20	favorable	favorable	ADJ
esutjss-207	156	21	impact	impact	NOUN
esutjss-207	156	22	on	on	ADP
esutjss-207	156	23	roa	roa	PROPN
esutjss-207	156	24	.	.	PUNCT
esutjss-207	157	1	decision	decision	NOUN
esutjss-207	157	2	:	:	PUNCT
esutjss-207	157	3	the	the	DET
esutjss-207	157	4	decision	decision	NOUN
esutjss-207	157	5	is	be	AUX
esutjss-207	157	6	made	make	VERB
esutjss-207	157	7	based	base	VERB
esutjss-207	157	8	on	on	ADP
esutjss-207	157	9	the	the	DET
esutjss-207	157	10	fact	fact	NOUN
esutjss-207	157	11	that	that	SCONJ
esutjss-207	157	12	the	the	DET
esutjss-207	157	13	t	t	ADV
esutjss-207	157	14	-	-	PUNCT
esutjss-207	157	15	calculated	calculate	VERB
esutjss-207	157	16	values	value	NOUN
esutjss-207	157	17	for	for	ADP
esutjss-207	157	18	size	size	NOUN
esutjss-207	157	19	and	and	CCONJ
esutjss-207	157	20	donation	donation	NOUN
esutjss-207	157	21	,	,	PUNCT
esutjss-207	157	22	which	which	PRON
esutjss-207	157	23	are	be	AUX
esutjss-207	157	24	-1.089	-1.089	ADJ
esutjss-207	157	25	and	and	CCONJ
esutjss-207	157	26	0.620	0.620	NUM
esutjss-207	157	27	,	,	PUNCT
esutjss-207	157	28	respectively	respectively	ADV
esutjss-207	157	29	,	,	PUNCT
esutjss-207	157	30	are	be	AUX
esutjss-207	157	31	less	less	ADJ
esutjss-207	157	32	than	than	ADP
esutjss-207	157	33	the	the	DET
esutjss-207	157	34	t	t	ADV
esutjss-207	157	35	-	-	PUNCT
esutjss-207	157	36	tabulated	tabulate	VERB
esutjss-207	157	37	value	value	NOUN
esutjss-207	157	38	of	of	ADP
esutjss-207	157	39	1.833	1.833	NUM
esutjss-207	157	40	.	.	PUNCT
esutjss-207	158	1	this	this	PRON
esutjss-207	158	2	indicates	indicate	VERB
esutjss-207	158	3	that	that	SCONJ
esutjss-207	158	4	the	the	DET
esutjss-207	158	5	size	size	NOUN
esutjss-207	158	6	has	have	VERB
esutjss-207	158	7	a	a	DET
esutjss-207	158	8	negative	negative	ADJ
esutjss-207	158	9	(	(	PUNCT
esutjss-207	158	10	β-0.822	β-0.822	PUNCT
esutjss-207	158	11	)	)	PUNCT
esutjss-207	158	12	but	but	CCONJ
esutjss-207	158	13	insignificant	insignificant	ADJ
esutjss-207	158	14	(	(	PUNCT
esutjss-207	158	15	p	p	NOUN
esutjss-207	158	16	-	-	PUNCT
esutjss-207	158	17	value	value	NOUN
esutjss-207	158	18	0.338	0.338	NUM
esutjss-207	158	19	>	>	SYM
esutjss-207	158	20	0.005	0.005	NUM
esutjss-207	158	21	)	)	PUNCT
esutjss-207	158	22	effect	effect	NOUN
esutjss-207	158	23	on	on	ADP
esutjss-207	158	24	roa	roa	PROPN
esutjss-207	158	25	,	,	PUNCT
esutjss-207	158	26	and	and	CCONJ
esutjss-207	158	27	that	that	SCONJ
esutjss-207	158	28	the	the	DET
esutjss-207	158	29	corporate	corporate	ADJ
esutjss-207	158	30	social	social	ADJ
esutjss-207	158	31	responsibility	responsibility	NOUN
esutjss-207	158	32	donation	donation	NOUN
esutjss-207	158	33	has	have	VERB
esutjss-207	158	34	a	a	DET
esutjss-207	158	35	positive	positive	ADJ
esutjss-207	158	36	(	(	PUNCT
esutjss-207	158	37	β	β	NOUN
esutjss-207	158	38	0.468	0.468	NUM
esutjss-207	158	39	)	)	PUNCT
esutjss-207	158	40	and	and	CCONJ
esutjss-207	158	41	insignificant	insignificant	ADJ
esutjss-207	158	42	(	(	PUNCT
esutjss-207	158	43	p	p	NOUN
esutjss-207	158	44	-	-	PUNCT
esutjss-207	158	45	value	value	NOUN
esutjss-207	158	46	0.569	0.569	NUM
esutjss-207	158	47	>	>	SYM
esutjss-207	158	48	0.005	0.005	NUM
esutjss-207	158	49	)	)	PUNCT
esutjss-207	158	50	effect	effect	NOUN
esutjss-207	158	51	on	on	ADP
esutjss-207	158	52	the	the	DET
esutjss-207	158	53	firm	firm	NOUN
esutjss-207	158	54	's	's	PART
esutjss-207	158	55	net	net	ADJ
esutjss-207	158	56	profit	profit	NOUN
esutjss-207	158	57	margin	margin	NOUN
esutjss-207	158	58	.	.	PUNCT
esutjss-207	159	1	h01	h01	NOUN
esutjss-207	159	2	:	:	PUNCT
esutjss-207	159	3	csr	csr	X
esutjss-207	159	4	has	have	VERB
esutjss-207	159	5	no	no	DET
esutjss-207	159	6	significant	significant	ADJ
esutjss-207	159	7	impact	impact	NOUN
esutjss-207	159	8	on	on	ADP
esutjss-207	159	9	roa	roa	PROPN
esutjss-207	159	10	.	.	PUNCT
esutjss-207	160	1	test	test	NOUN
esutjss-207	160	2	result	result	NOUN
esutjss-207	160	3	for	for	ADP
esutjss-207	160	4	hypothesis	hypothesis	NOUN
esutjss-207	160	5	2	2	NUM
esutjss-207	160	6	h02	h02	NOUN
esutjss-207	160	7	:	:	PUNCT
esutjss-207	160	8	corporate	corporate	ADJ
esutjss-207	160	9	social	social	ADJ
esutjss-207	160	10	responsibility	responsibility	NOUN
esutjss-207	160	11	disclosure	disclosure	NOUN
esutjss-207	160	12	has	have	VERB
esutjss-207	160	13	no	no	DET
esutjss-207	160	14	significant	significant	ADJ
esutjss-207	160	15	effect	effect	NOUN
esutjss-207	160	16	on	on	ADP
esutjss-207	160	17	share	share	NOUN
esutjss-207	160	18	price	price	NOUN
esutjss-207	160	19	of	of	ADP
esutjss-207	160	20	seplat	seplat	ADJ
esutjss-207	160	21	energy	energy	PROPN
esutjss-207	160	22	plc	plc	PROPN
esutjss-207	160	23	.	.	PUNCT
esutjss-207	160	24	to	to	PART
esutjss-207	160	25	test	test	VERB
esutjss-207	160	26	the	the	DET
esutjss-207	160	27	hypothesis	hypothesis	NOUN
esutjss-207	160	28	,	,	PUNCT
esutjss-207	160	29	a	a	DET
esutjss-207	160	30	multiple	multiple	ADJ
esutjss-207	160	31	regression	regression	NOUN
esutjss-207	160	32	model	model	NOUN
esutjss-207	160	33	built	build	VERB
esutjss-207	160	34	on	on	ADP
esutjss-207	160	35	spss	spss	PROPN
esutjss-207	160	36	version	version	NOUN
esutjss-207	160	37	25	25	NUM
esutjss-207	160	38	was	be	AUX
esutjss-207	160	39	employed	employ	VERB
esutjss-207	160	40	.	.	PUNCT
esutjss-207	161	1	in	in	ADP
esutjss-207	161	2	order	order	NOUN
esutjss-207	161	3	to	to	PART
esutjss-207	161	4	determine	determine	VERB
esutjss-207	161	5	the	the	DET
esutjss-207	161	6	impact	impact	NOUN
esutjss-207	161	7	of	of	ADP
esutjss-207	161	8	corporate	corporate	ADJ
esutjss-207	161	9	social	social	ADJ
esutjss-207	161	10	responsibility	responsibility	NOUN
esutjss-207	161	11	disclosure	disclosure	NOUN
esutjss-207	161	12	on	on	ADP
esutjss-207	161	13	return	return	NOUN
esutjss-207	161	14	on	on	ADP
esutjss-207	161	15	equity	equity	NOUN
esutjss-207	161	16	(	(	PUNCT
esutjss-207	161	17	sp	sp	NOUN
esutjss-207	161	18	)	)	PUNCT
esutjss-207	161	19	,	,	PUNCT
esutjss-207	161	20	the	the	DET
esutjss-207	161	21	data	datum	NOUN
esutjss-207	161	22	for	for	ADP
esutjss-207	161	23	the	the	DET
esutjss-207	161	24	independent	independent	ADJ
esutjss-207	161	25	variables	variable	NOUN
esutjss-207	161	26	in	in	ADP
esutjss-207	161	27	table	table	NOUN
esutjss-207	161	28	1	1	NUM
esutjss-207	161	29	were	be	AUX
esutjss-207	161	30	regressed	regress	VERB
esutjss-207	161	31	on	on	ADP
esutjss-207	161	32	the	the	DET
esutjss-207	161	33	sp	sp	NOUN
esutjss-207	161	34	data	datum	NOUN
esutjss-207	161	35	.	.	PUNCT
esutjss-207	162	1	decision	decision	NOUN
esutjss-207	162	2	rule	rule	NOUN
esutjss-207	162	3	:	:	PUNCT
esutjss-207	162	4	if	if	SCONJ
esutjss-207	162	5	the	the	DET
esutjss-207	162	6	computed	computed	ADJ
esutjss-207	162	7	t	t	PROPN
esutjss-207	162	8	-	-	PUNCT
esutjss-207	162	9	value	value	NOUN
esutjss-207	162	10	is	be	AUX
esutjss-207	162	11	higher	high	ADJ
esutjss-207	162	12	than	than	ADP
esutjss-207	162	13	the	the	DET
esutjss-207	162	14	tabulated	tabulate	VERB
esutjss-207	162	15	t	t	PROPN
esutjss-207	162	16	-	-	PUNCT
esutjss-207	162	17	value	value	NOUN
esutjss-207	162	18	,	,	PUNCT
esutjss-207	162	19	the	the	DET
esutjss-207	162	20	null	null	ADJ
esutjss-207	162	21	hypothesis	hypothesis	NOUN
esutjss-207	162	22	is	be	AUX
esutjss-207	162	23	to	to	PART
esutjss-207	162	24	be	be	AUX
esutjss-207	162	25	rejected	reject	VERB
esutjss-207	162	26	.	.	PUNCT
esutjss-207	163	1	table	table	NOUN
esutjss-207	163	2	4	4	NUM
esutjss-207	163	3	:	:	PUNCT
esutjss-207	163	4	correlations	correlation	NOUN
esutjss-207	163	5	of	of	ADP
esutjss-207	163	6	csrd	csrd	NOUN
esutjss-207	163	7	and	and	CCONJ
esutjss-207	163	8	sp	sp	ADP
esutjss-207	163	9	shareprice	shareprice	NOUN
esutjss-207	163	10	csrd	csrd	NOUN
esutjss-207	163	11	totalasset	totalasset	NOUN
esutjss-207	163	12	190	190	NUM
esutjss-207	163	13	shareprice	shareprice	NOUN
esutjss-207	163	14	pearson	pearson	NOUN
esutjss-207	163	15	correlation	correlation	NOUN
esutjss-207	163	16	1	1	NUM
esutjss-207	163	17	.493	.493	NUM
esutjss-207	163	18	.365	.365	NUM
esutjss-207	163	19	sig	sig	X
esutjss-207	163	20	.	.	PUNCT
esutjss-207	164	1	(	(	PUNCT
esutjss-207	164	2	1	1	NUM
esutjss-207	164	3	-	-	PUNCT
esutjss-207	164	4	tailed	tail	VERB
esutjss-207	164	5	)	)	PUNCT
esutjss-207	164	6	.130	.130	NUM
esutjss-207	164	7	.210	.210	NUM
esutjss-207	165	1	n	n	CCONJ
esutjss-207	165	2	7	7	NUM
esutjss-207	165	3	7	7	NUM
esutjss-207	165	4	7	7	NUM
esutjss-207	165	5	csrd	csrd	NOUN
esutjss-207	165	6	pearson	pearson	NOUN
esutjss-207	165	7	correlation	correlation	NOUN
esutjss-207	165	8	.493	.493	NUM
esutjss-207	165	9	1	1	NUM
esutjss-207	165	10	.823	.823	NUM
esutjss-207	165	11	*	*	PUNCT
esutjss-207	165	12	sig	sig	NOUN
esutjss-207	165	13	.	.	PUNCT
esutjss-207	166	1	(	(	PUNCT
esutjss-207	166	2	1	1	NUM
esutjss-207	166	3	-	-	PUNCT
esutjss-207	166	4	tailed	tail	VERB
esutjss-207	166	5	)	)	PUNCT
esutjss-207	166	6	.130	.130	NUM
esutjss-207	167	1	.012	.012	NUM
esutjss-207	167	2	n	n	CCONJ
esutjss-207	167	3	7	7	NUM
esutjss-207	167	4	7	7	NUM
esutjss-207	167	5	7	7	NUM
esutjss-207	167	6	totalasset	totalasset	NOUN
esutjss-207	167	7	pearson	pearson	PROPN
esutjss-207	167	8	correlation	correlation	NOUN
esutjss-207	167	9	.365	.365	NUM
esutjss-207	167	10	.823	.823	NUM
esutjss-207	167	11	*	*	SYM
esutjss-207	167	12	1	1	NUM
esutjss-207	167	13	sig	sig	NOUN
esutjss-207	167	14	.	.	PUNCT
esutjss-207	168	1	(	(	PUNCT
esutjss-207	168	2	1	1	NUM
esutjss-207	168	3	-	-	PUNCT
esutjss-207	168	4	tailed	tail	VERB
esutjss-207	168	5	)	)	PUNCT
esutjss-207	168	6	.210	.210	NUM
esutjss-207	169	1	.012	.012	NUM
esutjss-207	169	2	n	n	CCONJ
esutjss-207	169	3	7	7	NUM
esutjss-207	169	4	7	7	NUM
esutjss-207	169	5	7	7	NUM
esutjss-207	169	6	*	*	PUNCT
esutjss-207	169	7	.	.	PUNCT
esutjss-207	170	1	correlation	correlation	NOUN
esutjss-207	170	2	is	be	AUX
esutjss-207	170	3	significant	significant	ADJ
esutjss-207	170	4	at	at	ADP
esutjss-207	170	5	the	the	DET
esutjss-207	170	6	0.05	0.05	NUM
esutjss-207	170	7	level	level	NOUN
esutjss-207	170	8	(	(	PUNCT
esutjss-207	170	9	1	1	NUM
esutjss-207	170	10	-	-	PUNCT
esutjss-207	170	11	tailed	tail	VERB
esutjss-207	170	12	)	)	PUNCT
esutjss-207	170	13	.	.	PUNCT
esutjss-207	171	1	the	the	DET
esutjss-207	171	2	relationship	relationship	NOUN
esutjss-207	171	3	between	between	ADP
esutjss-207	171	4	csr	csr	NOUN
esutjss-207	171	5	donations	donation	NOUN
esutjss-207	171	6	,	,	PUNCT
esutjss-207	171	7	firm	firm	ADJ
esutjss-207	171	8	size	size	NOUN
esutjss-207	171	9	,	,	PUNCT
esutjss-207	171	10	and	and	CCONJ
esutjss-207	171	11	share	share	NOUN
esutjss-207	171	12	price	price	NOUN
esutjss-207	171	13	is	be	AUX
esutjss-207	171	14	displayed	display	VERB
esutjss-207	171	15	in	in	ADP
esutjss-207	171	16	table	table	NOUN
esutjss-207	171	17	4	4	NUM
esutjss-207	171	18	above	above	ADV
esutjss-207	171	19	.	.	PUNCT
esutjss-207	172	1	with	with	ADP
esutjss-207	172	2	r=	r=	NOUN
esutjss-207	172	3	0.493	0.493	NUM
esutjss-207	172	4	and	and	CCONJ
esutjss-207	172	5	0.365	0.365	NUM
esutjss-207	172	6	for	for	ADP
esutjss-207	172	7	csrdln	csrdln	PROPN
esutjss-207	172	8	and	and	CCONJ
esutjss-207	172	9	sizln	sizln	NOUN
esutjss-207	172	10	,	,	PUNCT
esutjss-207	172	11	respectively	respectively	ADV
esutjss-207	172	12	,	,	PUNCT
esutjss-207	172	13	it	it	PRON
esutjss-207	172	14	is	be	AUX
esutjss-207	172	15	clear	clear	ADJ
esutjss-207	172	16	from	from	ADP
esutjss-207	172	17	the	the	DET
esutjss-207	172	18	table	table	NOUN
esutjss-207	172	19	that	that	SCONJ
esutjss-207	172	20	the	the	DET
esutjss-207	172	21	independent	independent	ADJ
esutjss-207	172	22	variables	variable	NOUN
esutjss-207	172	23	have	have	VERB
esutjss-207	172	24	a	a	DET
esutjss-207	172	25	combined	combine	VERB
esutjss-207	172	26	positive	positive	ADJ
esutjss-207	172	27	correlation	correlation	NOUN
esutjss-207	172	28	with	with	ADP
esutjss-207	172	29	return	return	NOUN
esutjss-207	172	30	on	on	ADP
esutjss-207	172	31	asset	asset	NOUN
esutjss-207	172	32	.	.	PUNCT
esutjss-207	173	1	table	table	NOUN
esutjss-207	173	2	5	5	NUM
esutjss-207	173	3	:	:	PUNCT
esutjss-207	173	4	model	model	NOUN
esutjss-207	173	5	summary	summary	NOUN
esutjss-207	173	6	model	model	NOUN
esutjss-207	173	7	r	r	PROPN
esutjss-207	173	8	r	r	NOUN
esutjss-207	173	9	square	square	ADJ
esutjss-207	173	10	adjusted	adjust	VERB
esutjss-207	173	11	r	r	NOUN
esutjss-207	173	12	square	square	ADJ
esutjss-207	173	13	std	std	NOUN
esutjss-207	173	14	.	.	PUNCT
esutjss-207	174	1	error	error	NOUN
esutjss-207	174	2	of	of	ADP
esutjss-207	174	3	the	the	DET
esutjss-207	174	4	estimate	estimate	NOUN
esutjss-207	174	5	1	1	NUM
esutjss-207	174	6	.498a	.498a	ADP
esutjss-207	174	7	.248	.248	NUM
esutjss-207	174	8	-.127	-.127	PROPN
esutjss-207	174	9	173.834	173.834	NUM
esutjss-207	174	10	a.	a.	NOUN
esutjss-207	174	11	predictors	predictor	NOUN
esutjss-207	174	12	:	:	PUNCT
esutjss-207	174	13	(	(	PUNCT
esutjss-207	174	14	constant	constant	ADJ
esutjss-207	174	15	)	)	PUNCT
esutjss-207	174	16	,	,	PUNCT
esutjss-207	174	17	total	total	ADJ
esutjss-207	174	18	asset	asset	NOUN
esutjss-207	174	19	,	,	PUNCT
esutjss-207	174	20	csrd	csrd	NOUN
esutjss-207	174	21	b.	b.	PROPN
esutjss-207	174	22	dependent	dependent	ADJ
esutjss-207	174	23	variable	variable	NOUN
esutjss-207	174	24	:	:	PUNCT
esutjss-207	174	25	share	share	NOUN
esutjss-207	174	26	price	price	NOUN
esutjss-207	174	27	source	source	NOUN
esutjss-207	174	28	:	:	PUNCT
esutjss-207	174	29	spss	spss	ADJ
esutjss-207	174	30	output	output	NOUN
esutjss-207	174	31	file	file	NOUN
esutjss-207	174	32	(	(	PUNCT
esutjss-207	174	33	v25	v25	NOUN
esutjss-207	174	34	)	)	PUNCT
esutjss-207	174	35	according	accord	VERB
esutjss-207	174	36	to	to	ADP
esutjss-207	174	37	table	table	NOUN
esutjss-207	174	38	5	5	NUM
esutjss-207	174	39	,	,	PUNCT
esutjss-207	174	40	the	the	DET
esutjss-207	174	41	research	research	NOUN
esutjss-207	174	42	model	model	NOUN
esutjss-207	174	43	's	's	PART
esutjss-207	174	44	known	know	VERB
esutjss-207	174	45	r	r	NOUN
esutjss-207	174	46	value	value	NOUN
esutjss-207	174	47	is	be	AUX
esutjss-207	174	48	0.498	0.498	NUM
esutjss-207	174	49	,	,	PUNCT
esutjss-207	174	50	and	and	CCONJ
esutjss-207	174	51	the	the	DET
esutjss-207	174	52	coefficient	coefficient	NOUN
esutjss-207	174	53	of	of	ADP
esutjss-207	174	54	determination	determination	NOUN
esutjss-207	174	55	(	(	PUNCT
esutjss-207	174	56	or	or	CCONJ
esutjss-207	174	57	adjusted	adjust	VERB
esutjss-207	174	58	r	r	NOUN
esutjss-207	174	59	square	square	NOUN
esutjss-207	174	60	)	)	PUNCT
esutjss-207	174	61	is	be	AUX
esutjss-207	174	62	-0.127	-0.127	NOUN
esutjss-207	174	63	.	.	PUNCT
esutjss-207	175	1	this	this	PRON
esutjss-207	175	2	implies	imply	VERB
esutjss-207	175	3	that	that	SCONJ
esutjss-207	175	4	the	the	DET
esutjss-207	175	5	independent	independent	ADJ
esutjss-207	175	6	factors	factor	NOUN
esutjss-207	175	7	'	'	PART
esutjss-207	175	8	explanatory	explanatory	ADJ
esutjss-207	175	9	power	power	NOUN
esutjss-207	175	10	over	over	ADP
esutjss-207	175	11	the	the	DET
esutjss-207	175	12	dependent	dependent	ADJ
esutjss-207	175	13	variable	variable	NOUN
esutjss-207	175	14	is	be	AUX
esutjss-207	175	15	49.8	49.8	NUM
esutjss-207	175	16	%	%	NOUN
esutjss-207	175	17	.	.	PUNCT
esutjss-207	176	1	stated	state	VERB
esutjss-207	176	2	otherwise	otherwise	ADV
esutjss-207	176	3	,	,	PUNCT
esutjss-207	176	4	a	a	DET
esutjss-207	176	5	1	1	NUM
esutjss-207	176	6	%	%	NOUN
esutjss-207	176	7	rise	rise	NOUN
esutjss-207	176	8	in	in	ADP
esutjss-207	176	9	the	the	DET
esutjss-207	176	10	independent	independent	ADJ
esutjss-207	176	11	variable	variable	NOUN
esutjss-207	176	12	will	will	AUX
esutjss-207	176	13	result	result	VERB
esutjss-207	176	14	in	in	ADP
esutjss-207	176	15	a	a	DET
esutjss-207	176	16	49.8	49.8	NUM
esutjss-207	176	17	%	%	NOUN
esutjss-207	176	18	rise	rise	NOUN
esutjss-207	176	19	in	in	ADP
esutjss-207	176	20	sp	sp	NOUN
esutjss-207	176	21	.	.	PUNCT
esutjss-207	177	1	the	the	DET
esutjss-207	177	2	independent	independent	ADJ
esutjss-207	177	3	variables	variable	NOUN
esutjss-207	177	4	in	in	ADP
esutjss-207	177	5	the	the	DET
esutjss-207	177	6	research	research	NOUN
esutjss-207	177	7	model	model	NOUN
esutjss-207	177	8	have	have	AUX
esutjss-207	177	9	not	not	PART
esutjss-207	177	10	been	be	AUX
esutjss-207	177	11	able	able	ADJ
esutjss-207	177	12	to	to	PART
esutjss-207	177	13	account	account	VERB
esutjss-207	177	14	for	for	ADP
esutjss-207	177	15	the	the	DET
esutjss-207	177	16	17383	17383	NUM
esutjss-207	177	17	%	%	NOUN
esutjss-207	177	18	variance	variance	NOUN
esutjss-207	177	19	in	in	ADP
esutjss-207	177	20	the	the	DET
esutjss-207	177	21	dependent	dependent	ADJ
esutjss-207	177	22	variable	variable	NOUN
esutjss-207	177	23	.	.	PUNCT
esutjss-207	178	1	stated	state	VERB
esutjss-207	178	2	otherwise	otherwise	ADV
esutjss-207	178	3	,	,	PUNCT
esutjss-207	178	4	49.8	49.8	NUM
esutjss-207	178	5	%	%	NOUN
esutjss-207	178	6	of	of	ADP
esutjss-207	178	7	the	the	DET
esutjss-207	178	8	variables	variable	NOUN
esutjss-207	178	9	studied	study	VERB
esutjss-207	178	10	—	—	PUNCT
esutjss-207	178	11	csrdln	csrdln	ADJ
esutjss-207	178	12	and	and	CCONJ
esutjss-207	178	13	sizln	sizln	NOUN
esutjss-207	178	14	—	—	PUNCT
esutjss-207	178	15	have	have	VERB
esutjss-207	178	16	an	an	DET
esutjss-207	178	17	impact	impact	NOUN
esutjss-207	178	18	on	on	ADP
esutjss-207	178	19	sp	sp	NOUN
esutjss-207	178	20	,	,	PUNCT
esutjss-207	178	21	whereas	whereas	SCONJ
esutjss-207	178	22	17383	17383	NUM
esutjss-207	178	23	%	%	NOUN
esutjss-207	178	24	are	be	AUX
esutjss-207	178	25	influenced	influence	VERB
esutjss-207	178	26	by	by	ADP
esutjss-207	178	27	other	other	ADJ
esutjss-207	178	28	factors	factor	NOUN
esutjss-207	178	29	.	.	PUNCT
esutjss-207	179	1	the	the	DET
esutjss-207	179	2	reason	reason	NOUN
esutjss-207	179	3	for	for	ADP
esutjss-207	179	4	using	use	VERB
esutjss-207	179	5	adjusted	adjust	VERB
esutjss-207	179	6	r	r	NOUN
esutjss-207	179	7	square	square	NOUN
esutjss-207	179	8	in	in	ADP
esutjss-207	179	9	the	the	DET
esutjss-207	179	10	interpretation	interpretation	NOUN
esutjss-207	179	11	is	be	AUX
esutjss-207	179	12	that	that	SCONJ
esutjss-207	179	13	,	,	PUNCT
esutjss-207	179	14	in	in	ADP
esutjss-207	179	15	situations	situation	NOUN
esutjss-207	179	16	involving	involve	VERB
esutjss-207	179	17	small	small	ADJ
esutjss-207	179	18	samples	sample	NOUN
esutjss-207	179	19	(	(	PUNCT
esutjss-207	179	20	such	such	ADJ
esutjss-207	179	21	as	as	ADP
esutjss-207	179	22	the	the	DET
esutjss-207	179	23	seven	seven	NUM
esutjss-207	179	24	samples	sample	NOUN
esutjss-207	179	25	in	in	ADP
esutjss-207	179	26	this	this	DET
esutjss-207	179	27	example	example	NOUN
esutjss-207	179	28	)	)	PUNCT
esutjss-207	179	29	,	,	PUNCT
esutjss-207	179	30	the	the	DET
esutjss-207	179	31	r	r	NOUN
esutjss-207	179	32	square	square	ADJ
esutjss-207	179	33	value	value	NOUN
esutjss-207	179	34	in	in	ADP
esutjss-207	179	35	the	the	DET
esutjss-207	179	36	sample	sample	NOUN
esutjss-207	179	37	tends	tend	VERB
esutjss-207	179	38	to	to	PART
esutjss-207	179	39	be	be	AUX
esutjss-207	179	40	an	an	DET
esutjss-207	179	41	overly	overly	ADV
esutjss-207	179	42	optimistic	optimistic	ADJ
esutjss-207	179	43	estimate	estimate	NOUN
esutjss-207	179	44	of	of	ADP
esutjss-207	179	45	the	the	DET
esutjss-207	179	46	true	true	ADJ
esutjss-207	179	47	value	value	NOUN
esutjss-207	179	48	in	in	ADP
esutjss-207	179	49	the	the	DET
esutjss-207	179	50	population	population	NOUN
esutjss-207	179	51	(	(	PUNCT
esutjss-207	179	52	tabachnick	tabachnick	NOUN
esutjss-207	179	53	&	&	CCONJ
esutjss-207	179	54	fidell	fidell	PROPN
esutjss-207	179	55	,	,	PUNCT
esutjss-207	179	56	2001	2001	NUM
esutjss-207	179	57	)	)	PUNCT
esutjss-207	179	58	.	.	PUNCT
esutjss-207	180	1	a	a	DET
esutjss-207	180	2	more	more	ADV
esutjss-207	180	3	accurate	accurate	ADJ
esutjss-207	180	4	approximation	approximation	NOUN
esutjss-207	180	5	of	of	ADP
esutjss-207	180	6	the	the	DET
esutjss-207	180	7	true	true	ADJ
esutjss-207	180	8	population	population	NOUN
esutjss-207	180	9	value	value	NOUN
esutjss-207	180	10	is	be	AUX
esutjss-207	180	11	obtained	obtain	VERB
esutjss-207	180	12	by	by	ADP
esutjss-207	180	13	"	"	PUNCT
esutjss-207	180	14	correcting	correct	VERB
esutjss-207	180	15	"	"	PUNCT
esutjss-207	180	16	this	this	DET
esutjss-207	180	17	figure	figure	NOUN
esutjss-207	180	18	using	use	VERB
esutjss-207	180	19	the	the	DET
esutjss-207	180	20	adjusted	adjust	VERB
esutjss-207	180	21	r	r	NOUN
esutjss-207	180	22	square	square	ADJ
esutjss-207	180	23	statistic	statistic	NOUN
esutjss-207	180	24	.	.	PUNCT
esutjss-207	181	1	table	table	NOUN
esutjss-207	181	2	6	6	NUM
esutjss-207	181	3	:	:	PUNCT
esutjss-207	181	4	regression	regression	NOUN
esutjss-207	181	5	result	result	NOUN
esutjss-207	181	6	for	for	ADP
esutjss-207	181	7	csr	csr	NOUN
esutjss-207	181	8	indicators	indicator	NOUN
esutjss-207	181	9	and	and	CCONJ
esutjss-207	181	10	sp	sp	ADP
esutjss-207	181	11	191	191	NUM
esutjss-207	181	12	model	model	NOUN
esutjss-207	181	13	unstandardized	unstandardized	ADJ
esutjss-207	181	14	coefficients	coefficient	NOUN
esutjss-207	181	15	standardized	standardize	VERB
esutjss-207	181	16	coefficients	coefficient	NOUN
esutjss-207	181	17	t	t	PROPN
esutjss-207	181	18	sig	sig	PROPN
esutjss-207	181	19	.	.	PUNCT
esutjss-207	182	1	b	b	X
esutjss-207	182	2	std	std	PROPN
esutjss-207	182	3	.	.	NOUN
esutjss-207	182	4	error	error	NOUN
esutjss-207	182	5	beta	beta	NOUN
esutjss-207	182	6	tolerance	tolerance	NOUN
esutjss-207	182	7	1	1	NUM
esutjss-207	182	8	(	(	PUNCT
esutjss-207	182	9	constant	constant	ADJ
esutjss-207	182	10	)	)	PUNCT
esutjss-207	182	11	352.478	352.478	NUM
esutjss-207	182	12	215.150	215.150	NUM
esutjss-207	182	13	1.638	1.638	NUM
esutjss-207	182	14	.177	.177	NUM
esutjss-207	182	15	csrd	csrd	NOUN
esutjss-207	182	16	199.413	199.413	PROPN
esutjss-207	182	17	254.710	254.710	NUM
esutjss-207	182	18	.597	.597	NUM
esutjss-207	182	19	.783	.783	NUM
esutjss-207	182	20	.477	.477	NUM
esutjss-207	182	21	.323	.323	NUM
esutjss-207	182	22	totalasset	totalasset	NOUN
esutjss-207	183	1	-.071	-.071	PROPN
esutjss-207	183	2	.427	.427	NUM
esutjss-207	184	1	-.126	-.126	PROPN
esutjss-207	184	2	-.165	-.165	PROPN
esutjss-207	184	3	.877	.877	NUM
esutjss-207	184	4	.323	.323	NUM
esutjss-207	184	5	b.	b.	PROPN
esutjss-207	184	6	dependent	dependent	ADJ
esutjss-207	184	7	variable	variable	NOUN
esutjss-207	184	8	:	:	PUNCT
esutjss-207	184	9	sp	sp	ADP
esutjss-207	184	10	table	table	NOUN
esutjss-207	184	11	6	6	NUM
esutjss-207	184	12	's	's	PART
esutjss-207	184	13	results	result	NOUN
esutjss-207	184	14	indicate	indicate	VERB
esutjss-207	184	15	that	that	SCONJ
esutjss-207	184	16	,	,	PUNCT
esutjss-207	184	17	assuming	assume	VERB
esutjss-207	184	18	all	all	DET
esutjss-207	184	19	other	other	ADJ
esutjss-207	184	20	factors	factor	NOUN
esutjss-207	184	21	remain	remain	VERB
esutjss-207	184	22	unchanged	unchanged	ADJ
esutjss-207	184	23	,	,	PUNCT
esutjss-207	184	24	a	a	DET
esutjss-207	184	25	1	1	NUM
esutjss-207	184	26	%	%	NOUN
esutjss-207	184	27	increase	increase	NOUN
esutjss-207	184	28	in	in	ADP
esutjss-207	184	29	corporate	corporate	ADJ
esutjss-207	184	30	social	social	ADJ
esutjss-207	184	31	responsibility	responsibility	NOUN
esutjss-207	184	32	donations	donation	NOUN
esutjss-207	184	33	will	will	AUX
esutjss-207	184	34	result	result	VERB
esutjss-207	184	35	in	in	ADP
esutjss-207	184	36	a	a	DET
esutjss-207	184	37	59.7	59.7	NUM
esutjss-207	184	38	%	%	NOUN
esutjss-207	184	39	rise	rise	NOUN
esutjss-207	184	40	in	in	ADP
esutjss-207	184	41	sp	sp	NOUN
esutjss-207	184	42	.	.	PUNCT
esutjss-207	185	1	conversely	conversely	ADV
esutjss-207	185	2	,	,	PUNCT
esutjss-207	185	3	a	a	DET
esutjss-207	185	4	rise	rise	NOUN
esutjss-207	185	5	in	in	ADP
esutjss-207	185	6	total	total	ADJ
esutjss-207	185	7	assets	asset	NOUN
esutjss-207	185	8	will	will	AUX
esutjss-207	185	9	result	result	VERB
esutjss-207	185	10	in	in	ADP
esutjss-207	185	11	a	a	DET
esutjss-207	185	12	12.6	12.6	NUM
esutjss-207	185	13	%	%	NOUN
esutjss-207	185	14	decline	decline	NOUN
esutjss-207	185	15	in	in	ADP
esutjss-207	185	16	the	the	DET
esutjss-207	185	17	sp	sp	NOUN
esutjss-207	185	18	.	.	PUNCT
esutjss-207	186	1	this	this	PRON
esutjss-207	186	2	suggests	suggest	VERB
esutjss-207	186	3	that	that	SCONJ
esutjss-207	186	4	while	while	SCONJ
esutjss-207	186	5	a	a	DET
esutjss-207	186	6	company	company	NOUN
esutjss-207	186	7	's	's	PART
esutjss-207	186	8	scale	scale	NOUN
esutjss-207	186	9	has	have	VERB
esutjss-207	186	10	a	a	DET
esutjss-207	186	11	negative	negative	ADJ
esutjss-207	186	12	impact	impact	NOUN
esutjss-207	186	13	on	on	ADP
esutjss-207	186	14	sp	sp	NOUN
esutjss-207	186	15	,	,	PUNCT
esutjss-207	186	16	corporate	corporate	ADJ
esutjss-207	186	17	social	social	ADJ
esutjss-207	186	18	responsibility	responsibility	NOUN
esutjss-207	186	19	donations	donation	NOUN
esutjss-207	186	20	have	have	VERB
esutjss-207	186	21	a	a	DET
esutjss-207	186	22	positive	positive	ADJ
esutjss-207	186	23	impact	impact	NOUN
esutjss-207	186	24	on	on	ADP
esutjss-207	186	25	sp	sp	NOUN
esutjss-207	186	26	.	.	NOUN
esutjss-207	186	27	decision	decision	NOUN
esutjss-207	186	28	:	:	PUNCT
esutjss-207	186	29	the	the	DET
esutjss-207	186	30	null	null	ADJ
esutjss-207	186	31	hypothesis	hypothesis	NOUN
esutjss-207	186	32	is	be	AUX
esutjss-207	186	33	accepted	accept	VERB
esutjss-207	186	34	at	at	ADP
esutjss-207	186	35	the	the	DET
esutjss-207	186	36	5	5	NUM
esutjss-207	186	37	%	%	NOUN
esutjss-207	186	38	level	level	NOUN
esutjss-207	186	39	of	of	ADP
esutjss-207	186	40	significance	significance	NOUN
esutjss-207	186	41	because	because	SCONJ
esutjss-207	186	42	the	the	DET
esutjss-207	186	43	tcalculated	tcalculate	VERB
esutjss-207	186	44	values	value	NOUN
esutjss-207	186	45	for	for	ADP
esutjss-207	186	46	size	size	NOUN
esutjss-207	186	47	and	and	CCONJ
esutjss-207	186	48	donation	donation	NOUN
esutjss-207	186	49	,	,	PUNCT
esutjss-207	186	50	-0.165	-0.165	NOUN
esutjss-207	186	51	and	and	CCONJ
esutjss-207	186	52	0.783	0.783	NUM
esutjss-207	186	53	,	,	PUNCT
esutjss-207	186	54	respectively	respectively	ADV
esutjss-207	186	55	,	,	PUNCT
esutjss-207	186	56	are	be	AUX
esutjss-207	186	57	less	less	ADJ
esutjss-207	186	58	than	than	ADP
esutjss-207	186	59	the	the	DET
esutjss-207	186	60	ttabulated	ttabulated	ADJ
esutjss-207	186	61	value	value	NOUN
esutjss-207	186	62	of	of	ADP
esutjss-207	186	63	1.833	1.833	NUM
esutjss-207	186	64	.	.	PUNCT
esutjss-207	187	1	this	this	PRON
esutjss-207	187	2	suggests	suggest	VERB
esutjss-207	187	3	that	that	SCONJ
esutjss-207	187	4	size	size	NOUN
esutjss-207	187	5	has	have	VERB
esutjss-207	187	6	a	a	DET
esutjss-207	187	7	negative	negative	ADJ
esutjss-207	187	8	(	(	PUNCT
esutjss-207	187	9	β-0.126	β-0.126	SYM
esutjss-207	187	10	)	)	PUNCT
esutjss-207	187	11	but	but	CCONJ
esutjss-207	187	12	insignificant	insignificant	ADJ
esutjss-207	187	13	(	(	PUNCT
esutjss-207	187	14	pvalue	pvalue	NOUN
esutjss-207	187	15	0.877	0.877	NUM
esutjss-207	187	16	>	>	SYM
esutjss-207	187	17	0.005	0.005	NUM
esutjss-207	187	18	)	)	PUNCT
esutjss-207	187	19	effect	effect	NOUN
esutjss-207	187	20	on	on	ADP
esutjss-207	187	21	sp	sp	NOUN
esutjss-207	187	22	,	,	PUNCT
esutjss-207	187	23	and	and	CCONJ
esutjss-207	187	24	that	that	SCONJ
esutjss-207	187	25	the	the	DET
esutjss-207	187	26	donation	donation	NOUN
esutjss-207	187	27	for	for	ADP
esutjss-207	187	28	corporate	corporate	ADJ
esutjss-207	187	29	social	social	ADJ
esutjss-207	187	30	responsibility	responsibility	NOUN
esutjss-207	187	31	has	have	VERB
esutjss-207	187	32	a	a	DET
esutjss-207	187	33	positive	positive	ADJ
esutjss-207	187	34	(	(	PUNCT
esutjss-207	187	35	β	β	NOUN
esutjss-207	187	36	0.597	0.597	NUM
esutjss-207	187	37	)	)	PUNCT
esutjss-207	187	38	and	and	CCONJ
esutjss-207	187	39	insignificant	insignificant	ADJ
esutjss-207	187	40	(	(	PUNCT
esutjss-207	187	41	p	p	NOUN
esutjss-207	187	42	-	-	PUNCT
esutjss-207	187	43	value	value	NOUN
esutjss-207	187	44	0.477	0.477	NUM
esutjss-207	187	45	>	>	SYM
esutjss-207	187	46	0.005	0.005	NUM
esutjss-207	187	47	)	)	PUNCT
esutjss-207	187	48	effect	effect	NOUN
esutjss-207	187	49	on	on	ADP
esutjss-207	187	50	the	the	DET
esutjss-207	187	51	firm	firm	NOUN
esutjss-207	187	52	's	's	PART
esutjss-207	187	53	net	net	ADJ
esutjss-207	187	54	profit	profit	NOUN
esutjss-207	187	55	margin	margin	NOUN
esutjss-207	187	56	.	.	PUNCT
esutjss-207	188	1	h02	h02	NOUN
esutjss-207	188	2	:	:	PUNCT
esutjss-207	188	3	csr	csr	X
esutjss-207	188	4	has	have	VERB
esutjss-207	188	5	no	no	DET
esutjss-207	188	6	significant	significant	ADJ
esutjss-207	188	7	effect	effect	NOUN
esutjss-207	188	8	on	on	ADP
esutjss-207	188	9	sp	sp	NOUN
esutjss-207	188	10	.	.	NOUN
esutjss-207	188	11	discussion	discussion	NOUN
esutjss-207	188	12	of	of	ADP
esutjss-207	188	13	findings	finding	NOUN
esutjss-207	188	14	the	the	DET
esutjss-207	188	15	first	first	ADJ
esutjss-207	188	16	hypothesis	hypothesis	NOUN
esutjss-207	188	17	test	test	NOUN
esutjss-207	188	18	reveals	reveal	VERB
esutjss-207	188	19	a	a	DET
esutjss-207	188	20	positive	positive	ADJ
esutjss-207	188	21	correlation	correlation	NOUN
esutjss-207	188	22	between	between	ADP
esutjss-207	188	23	roa	roa	NOUN
esutjss-207	188	24	and	and	CCONJ
esutjss-207	188	25	corporate	corporate	ADJ
esutjss-207	188	26	social	social	ADJ
esutjss-207	188	27	responsibility	responsibility	NOUN
esutjss-207	188	28	indices	index	NOUN
esutjss-207	188	29	,	,	PUNCT
esutjss-207	188	30	with	with	ADP
esutjss-207	188	31	the	the	DET
esutjss-207	188	32	exception	exception	NOUN
esutjss-207	188	33	of	of	ADP
esutjss-207	188	34	size	size	NOUN
esutjss-207	188	35	.	.	PUNCT
esutjss-207	189	1	additionally	additionally	ADV
esutjss-207	189	2	,	,	PUNCT
esutjss-207	189	3	it	it	PRON
esutjss-207	189	4	was	be	AUX
esutjss-207	189	5	observed	observe	VERB
esutjss-207	189	6	that	that	SCONJ
esutjss-207	189	7	the	the	DET
esutjss-207	189	8	corporate	corporate	ADJ
esutjss-207	189	9	social	social	ADJ
esutjss-207	189	10	responsibility	responsibility	NOUN
esutjss-207	189	11	index	index	NOUN
esutjss-207	189	12	explains	explain	VERB
esutjss-207	189	13	46.8	46.8	NUM
esutjss-207	189	14	%	%	NOUN
esutjss-207	189	15	of	of	ADP
esutjss-207	189	16	the	the	DET
esutjss-207	189	17	variance	variance	NOUN
esutjss-207	189	18	in	in	ADP
esutjss-207	189	19	roa	roa	PROPN
esutjss-207	189	20	.	.	PUNCT
esutjss-207	190	1	because	because	SCONJ
esutjss-207	190	2	the	the	DET
esutjss-207	190	3	size	size	NOUN
esutjss-207	190	4	and	and	CCONJ
esutjss-207	190	5	donation	donation	NOUN
esutjss-207	190	6	values	value	NOUN
esutjss-207	190	7	on	on	ADP
esutjss-207	190	8	the	the	DET
esutjss-207	190	9	t	t	NOUN
esutjss-207	190	10	-	-	PUNCT
esutjss-207	190	11	calculated	calculate	VERB
esutjss-207	190	12	values	value	NOUN
esutjss-207	190	13	of	of	ADP
esutjss-207	190	14	-1.089	-1.089	PROPN
esutjss-207	190	15	and	and	CCONJ
esutjss-207	190	16	0.620	0.620	NUM
esutjss-207	190	17	,	,	PUNCT
esutjss-207	190	18	respectively	respectively	ADV
esutjss-207	190	19	,	,	PUNCT
esutjss-207	190	20	are	be	AUX
esutjss-207	190	21	less	less	ADJ
esutjss-207	190	22	than	than	ADP
esutjss-207	190	23	the	the	DET
esutjss-207	190	24	t	t	ADV
esutjss-207	190	25	-	-	PUNCT
esutjss-207	190	26	tabulated	tabulate	VERB
esutjss-207	190	27	value	value	NOUN
esutjss-207	190	28	of	of	ADP
esutjss-207	190	29	1.833	1.833	NUM
esutjss-207	190	30	,	,	PUNCT
esutjss-207	190	31	the	the	DET
esutjss-207	190	32	null	null	ADJ
esutjss-207	190	33	hypothesis	hypothesis	NOUN
esutjss-207	190	34	is	be	AUX
esutjss-207	190	35	accepted	accept	VERB
esutjss-207	190	36	at	at	ADP
esutjss-207	190	37	the	the	DET
esutjss-207	190	38	5	5	NUM
esutjss-207	190	39	%	%	NOUN
esutjss-207	190	40	level	level	NOUN
esutjss-207	190	41	of	of	ADP
esutjss-207	190	42	significance	significance	NOUN
esutjss-207	190	43	.	.	PUNCT
esutjss-207	191	1	this	this	PRON
esutjss-207	191	2	means	mean	VERB
esutjss-207	191	3	that	that	SCONJ
esutjss-207	191	4	the	the	DET
esutjss-207	191	5	size	size	NOUN
esutjss-207	191	6	of	of	ADP
esutjss-207	191	7	the	the	DET
esutjss-207	191	8	donation	donation	NOUN
esutjss-207	191	9	has	have	VERB
esutjss-207	191	10	a	a	DET
esutjss-207	191	11	negative	negative	ADJ
esutjss-207	191	12	(	(	PUNCT
esutjss-207	191	13	β	β	X
esutjss-207	191	14	-0.822	-0.822	NOUN
esutjss-207	191	15	)	)	PUNCT
esutjss-207	191	16	but	but	CCONJ
esutjss-207	191	17	significant	significant	ADJ
esutjss-207	191	18	(	(	PUNCT
esutjss-207	191	19	p	p	NOUN
esutjss-207	191	20	-	-	PUNCT
esutjss-207	191	21	value	value	NOUN
esutjss-207	191	22	0.338	0.338	NUM
esutjss-207	191	23	<	<	NOUN
esutjss-207	191	24	0.005	0.005	NUM
esutjss-207	191	25	)	)	PUNCT
esutjss-207	191	26	effect	effect	NOUN
esutjss-207	191	27	on	on	ADP
esutjss-207	191	28	seplat	seplat	ADJ
esutjss-207	191	29	petroleum	petroleum	PROPN
esutjss-207	191	30	development	development	PROPN
esutjss-207	191	31	plc	plc	PROPN
esutjss-207	191	32	's	's	PART
esutjss-207	191	33	roa	roa	NOUN
esutjss-207	191	34	,	,	PUNCT
esutjss-207	191	35	while	while	SCONJ
esutjss-207	191	36	the	the	DET
esutjss-207	191	37	donation	donation	NOUN
esutjss-207	191	38	itself	itself	PRON
esutjss-207	191	39	has	have	VERB
esutjss-207	191	40	a	a	DET
esutjss-207	191	41	positive	positive	ADJ
esutjss-207	191	42	(	(	PUNCT
esutjss-207	191	43	β	β	NOUN
esutjss-207	191	44	0.468	0.468	NUM
esutjss-207	191	45	)	)	PUNCT
esutjss-207	191	46	but	but	CCONJ
esutjss-207	191	47	insignificant	insignificant	ADJ
esutjss-207	191	48	(	(	PUNCT
esutjss-207	191	49	p	p	NOUN
esutjss-207	191	50	-	-	PUNCT
esutjss-207	191	51	value	value	NOUN
esutjss-207	191	52	0.569	0.569	NUM
esutjss-207	191	53	>	>	SYM
esutjss-207	191	54	0.005	0.005	NUM
esutjss-207	191	55	)	)	PUNCT
esutjss-207	191	56	effect	effect	NOUN
esutjss-207	191	57	on	on	ADP
esutjss-207	191	58	the	the	DET
esutjss-207	191	59	firm	firm	NOUN
esutjss-207	191	60	's	's	PART
esutjss-207	191	61	roa.the	roa.the	PROPN
esutjss-207	191	62	outcome	outcome	NOUN
esutjss-207	191	63	confirms	confirm	VERB
esutjss-207	191	64	the	the	DET
esutjss-207	191	65	research	research	NOUN
esutjss-207	191	66	of	of	ADP
esutjss-207	191	67	nuryaman	nuryaman	NOUN
esutjss-207	191	68	(	(	PUNCT
esutjss-207	191	69	2013	2013	NUM
esutjss-207	191	70	)	)	PUNCT
esutjss-207	191	71	and	and	CCONJ
esutjss-207	191	72	wibowo	wibowo	PROPN
esutjss-207	191	73	(	(	PUNCT
esutjss-207	191	74	2012	2012	NUM
esutjss-207	191	75	)	)	PUNCT
esutjss-207	191	76	,	,	PUNCT
esutjss-207	191	77	who	who	PRON
esutjss-207	191	78	discovered	discover	VERB
esutjss-207	191	79	a	a	DET
esutjss-207	191	80	positive	positive	ADJ
esutjss-207	191	81	relationship	relationship	NOUN
esutjss-207	191	82	between	between	ADP
esutjss-207	191	83	return	return	NOUN
esutjss-207	191	84	on	on	ADP
esutjss-207	191	85	assets	asset	NOUN
esutjss-207	191	86	and	and	CCONJ
esutjss-207	191	87	corporate	corporate	ADJ
esutjss-207	191	88	social	social	ADJ
esutjss-207	191	89	responsibility	responsibility	NOUN
esutjss-207	191	90	.	.	PUNCT
esutjss-207	192	1	based	base	VERB
esutjss-207	192	2	on	on	ADP
esutjss-207	192	3	the	the	DET
esutjss-207	192	4	results	result	NOUN
esutjss-207	192	5	of	of	ADP
esutjss-207	192	6	hypothesis	hypothesis	NOUN
esutjss-207	192	7	2	2	NUM
esutjss-207	192	8	,	,	PUNCT
esutjss-207	192	9	corporate	corporate	ADJ
esutjss-207	192	10	social	social	ADJ
esutjss-207	192	11	responsibility	responsibility	NOUN
esutjss-207	192	12	indices	index	NOUN
esutjss-207	192	13	have	have	VERB
esutjss-207	192	14	a	a	DET
esutjss-207	192	15	positive	positive	ADJ
esutjss-207	192	16	correlation	correlation	NOUN
esutjss-207	192	17	with	with	ADP
esutjss-207	192	18	sp	sp	NOUN
esutjss-207	192	19	,	,	PUNCT
esutjss-207	192	20	except	except	SCONJ
esutjss-207	192	21	for	for	ADP
esutjss-207	192	22	size	size	NOUN
esutjss-207	192	23	.	.	PUNCT
esutjss-207	193	1	furthermore	furthermore	ADV
esutjss-207	193	2	,	,	PUNCT
esutjss-207	193	3	59.7	59.7	NUM
esutjss-207	193	4	%	%	NOUN
esutjss-207	193	5	of	of	ADP
esutjss-207	193	6	the	the	DET
esutjss-207	193	7	explanatory	explanatory	ADJ
esutjss-207	193	8	power	power	NOUN
esutjss-207	193	9	for	for	ADP
esutjss-207	193	10	identifying	identify	VERB
esutjss-207	193	11	sp	sp	NOUN
esutjss-207	193	12	can	can	AUX
esutjss-207	193	13	be	be	AUX
esutjss-207	193	14	attributed	attribute	VERB
esutjss-207	193	15	to	to	ADP
esutjss-207	193	16	the	the	DET
esutjss-207	193	17	corporate	corporate	ADJ
esutjss-207	193	18	social	social	ADJ
esutjss-207	193	19	responsibility	responsibility	NOUN
esutjss-207	193	20	index	index	NOUN
esutjss-207	193	21	.	.	PUNCT
esutjss-207	194	1	at	at	ADP
esutjss-207	194	2	the	the	DET
esutjss-207	194	3	5	5	NUM
esutjss-207	194	4	%	%	NOUN
esutjss-207	194	5	level	level	NOUN
esutjss-207	194	6	of	of	ADP
esutjss-207	194	7	significance	significance	NOUN
esutjss-207	194	8	,	,	PUNCT
esutjss-207	194	9	the	the	DET
esutjss-207	194	10	null	null	ADJ
esutjss-207	194	11	hypothesis	hypothesis	NOUN
esutjss-207	194	12	is	be	AUX
esutjss-207	194	13	accepted	accept	VERB
esutjss-207	194	14	because	because	SCONJ
esutjss-207	194	15	the	the	DET
esutjss-207	194	16	donation	donation	NOUN
esutjss-207	194	17	and	and	CCONJ
esutjss-207	194	18	size	size	NOUN
esutjss-207	194	19	t	t	NOUN
esutjss-207	194	20	-	-	PUNCT
esutjss-207	194	21	calculated	calculate	VERB
esutjss-207	194	22	values	value	NOUN
esutjss-207	194	23	of	of	ADP
esutjss-207	194	24	0.783	0.783	NUM
esutjss-207	194	25	and	and	CCONJ
esutjss-207	194	26	-0.165	-0.165	NOUN
esutjss-207	194	27	are	be	AUX
esutjss-207	194	28	less	less	ADJ
esutjss-207	194	29	than	than	ADP
esutjss-207	194	30	the	the	DET
esutjss-207	194	31	t	t	ADV
esutjss-207	194	32	-	-	PUNCT
esutjss-207	194	33	tabulated	tabulate	VERB
esutjss-207	194	34	value	value	NOUN
esutjss-207	194	35	of	of	ADP
esutjss-207	194	36	1.833	1.833	NUM
esutjss-207	194	37	.	.	PUNCT
esutjss-207	195	1	this	this	PRON
esutjss-207	195	2	implies	imply	VERB
esutjss-207	195	3	that	that	SCONJ
esutjss-207	195	4	the	the	DET
esutjss-207	195	5	effect	effect	NOUN
esutjss-207	195	6	of	of	ADP
esutjss-207	195	7	donations	donation	NOUN
esutjss-207	195	8	on	on	ADP
esutjss-207	195	9	the	the	DET
esutjss-207	195	10	firm	firm	NOUN
esutjss-207	195	11	's	's	PART
esutjss-207	195	12	sp	sp	NOUN
esutjss-207	195	13	is	be	AUX
esutjss-207	195	14	positive	positive	ADJ
esutjss-207	195	15	(	(	PUNCT
esutjss-207	195	16	β	β	NOUN
esutjss-207	195	17	0.597	0.597	NUM
esutjss-207	195	18	)	)	PUNCT
esutjss-207	195	19	but	but	CCONJ
esutjss-207	195	20	not	not	PART
esutjss-207	195	21	statistically	statistically	ADV
esutjss-207	195	22	significant	significant	ADJ
esutjss-207	195	23	(	(	PUNCT
esutjss-207	195	24	p	p	NOUN
esutjss-207	195	25	-	-	PUNCT
esutjss-207	195	26	value	value	NOUN
esutjss-207	195	27	0.477	0.477	NUM
esutjss-207	195	28	>	>	NOUN
esutjss-207	195	29	0.005	0.005	NUM
esutjss-207	195	30	)	)	PUNCT
esutjss-207	195	31	,	,	PUNCT
esutjss-207	195	32	whereas	whereas	SCONJ
esutjss-207	195	33	the	the	DET
esutjss-207	195	34	effect	effect	NOUN
esutjss-207	195	35	on	on	ADP
esutjss-207	195	36	seplat	seplat	ADJ
esutjss-207	195	37	petroleum	petroleum	PROPN
esutjss-207	195	38	development	development	PROPN
esutjss-207	195	39	plc	plc	PROPN
esutjss-207	195	40	's	's	PART
esutjss-207	195	41	sp	sp	NOUN
esutjss-207	195	42	is	be	AUX
esutjss-207	195	43	negative	negative	ADJ
esutjss-207	195	44	(	(	PUNCT
esutjss-207	195	45	β	β	NOUN
esutjss-207	195	46	-0.126	-0.126	NOUN
esutjss-207	195	47	)	)	PUNCT
esutjss-207	195	48	and	and	CCONJ
esutjss-207	195	49	negligible	negligible	ADJ
esutjss-207	195	50	(	(	PUNCT
esutjss-207	195	51	p	p	NOUN
esutjss-207	195	52	-	-	PUNCT
esutjss-207	195	53	value	value	NOUN
esutjss-207	195	54	0.877	0.877	NUM
esutjss-207	195	55	>	>	SYM
esutjss-207	195	56	0.005	0.005	NUM
esutjss-207	195	57	)	)	PUNCT
esutjss-207	195	58	.	.	PUNCT
esutjss-207	196	1	5.0	5.0	NUM
esutjss-207	196	2	conclusion	conclusion	NOUN
esutjss-207	196	3	and	and	CCONJ
esutjss-207	196	4	recommendations	recommendation	NOUN
esutjss-207	196	5	192	192	NUM
esutjss-207	196	6	based	base	VERB
esutjss-207	196	7	on	on	ADP
esutjss-207	196	8	the	the	DET
esutjss-207	196	9	research	research	NOUN
esutjss-207	196	10	findings	finding	NOUN
esutjss-207	196	11	,	,	PUNCT
esutjss-207	196	12	seplat	seplat	ADJ
esutjss-207	196	13	petroleum	petroleum	PROPN
esutjss-207	196	14	development	development	PROPN
esutjss-207	196	15	plc	plc	PROPN
esutjss-207	196	16	was	be	AUX
esutjss-207	196	17	found	find	VERB
esutjss-207	196	18	to	to	PART
esutjss-207	196	19	have	have	AUX
esutjss-207	196	20	acknowledged	acknowledge	VERB
esutjss-207	196	21	the	the	DET
esutjss-207	196	22	value	value	NOUN
esutjss-207	196	23	of	of	ADP
esutjss-207	196	24	corporate	corporate	ADJ
esutjss-207	196	25	social	social	ADJ
esutjss-207	196	26	responsibility	responsibility	NOUN
esutjss-207	196	27	(	(	PUNCT
esutjss-207	196	28	csr	csr	NOUN
esutjss-207	196	29	)	)	PUNCT
esutjss-207	196	30	and	and	CCONJ
esutjss-207	196	31	to	to	PART
esutjss-207	196	32	be	be	AUX
esutjss-207	196	33	fulfilling	fulfil	VERB
esutjss-207	196	34	its	its	PRON
esutjss-207	196	35	commitments	commitment	NOUN
esutjss-207	196	36	to	to	ADP
esutjss-207	196	37	both	both	CCONJ
esutjss-207	196	38	internal	internal	ADJ
esutjss-207	196	39	and	and	CCONJ
esutjss-207	196	40	external	external	ADJ
esutjss-207	196	41	stakeholders	stakeholder	NOUN
esutjss-207	196	42	as	as	ADV
esutjss-207	196	43	well	well	ADV
esutjss-207	196	44	as	as	ADP
esutjss-207	196	45	the	the	DET
esutjss-207	196	46	broader	broad	ADJ
esutjss-207	196	47	community	community	NOUN
esutjss-207	196	48	.	.	PUNCT
esutjss-207	197	1	the	the	DET
esutjss-207	197	2	study	study	NOUN
esutjss-207	197	3	generally	generally	ADV
esutjss-207	197	4	shows	show	VERB
esutjss-207	197	5	that	that	SCONJ
esutjss-207	197	6	corporate	corporate	ADJ
esutjss-207	197	7	social	social	ADJ
esutjss-207	197	8	responsibility	responsibility	NOUN
esutjss-207	197	9	has	have	VERB
esutjss-207	197	10	a	a	DET
esutjss-207	197	11	favorable	favorable	ADJ
esutjss-207	197	12	effect	effect	NOUN
esutjss-207	197	13	on	on	ADP
esutjss-207	197	14	performance	performance	NOUN
esutjss-207	197	15	metrics	metric	NOUN
esutjss-207	197	16	.	.	PUNCT
esutjss-207	198	1	it	it	PRON
esutjss-207	198	2	was	be	AUX
esutjss-207	198	3	suggested	suggest	VERB
esutjss-207	198	4	that	that	SCONJ
esutjss-207	198	5	legislation	legislation	NOUN
esutjss-207	198	6	be	be	AUX
esutjss-207	198	7	passed	pass	VERB
esutjss-207	198	8	to	to	PART
esutjss-207	198	9	establish	establish	VERB
esutjss-207	198	10	a	a	DET
esutjss-207	198	11	minimum	minimum	ADJ
esutjss-207	198	12	percentage	percentage	NOUN
esutjss-207	198	13	of	of	ADP
esutjss-207	198	14	profits	profit	NOUN
esutjss-207	198	15	that	that	PRON
esutjss-207	198	16	businesses	business	NOUN
esutjss-207	198	17	must	must	AUX
esutjss-207	198	18	set	set	VERB
esutjss-207	198	19	aside	aside	ADV
esutjss-207	198	20	for	for	ADP
esutjss-207	198	21	corporate	corporate	ADJ
esutjss-207	198	22	social	social	ADJ
esutjss-207	198	23	responsibility	responsibility	NOUN
esutjss-207	198	24	in	in	ADP
esutjss-207	198	25	light	light	NOUN
esutjss-207	198	26	of	of	ADP
esutjss-207	198	27	the	the	DET
esutjss-207	198	28	study	study	NOUN
esutjss-207	198	29	's	's	PART
esutjss-207	198	30	findings	finding	NOUN
esutjss-207	198	31	.	.	PUNCT
esutjss-207	199	1	furthermore	furthermore	ADV
esutjss-207	199	2	,	,	PUNCT
esutjss-207	199	3	it	it	PRON
esutjss-207	199	4	is	be	AUX
esutjss-207	199	5	possible	possible	ADJ
esutjss-207	199	6	to	to	PART
esutjss-207	199	7	modify	modify	VERB
esutjss-207	199	8	nigerian	nigerian	ADJ
esutjss-207	199	9	tax	tax	NOUN
esutjss-207	199	10	regulations	regulation	NOUN
esutjss-207	199	11	to	to	PART
esutjss-207	199	12	allow	allow	VERB
esutjss-207	199	13	for	for	ADP
esutjss-207	199	14	the	the	DET
esutjss-207	199	15	deduction	deduction	NOUN
esutjss-207	199	16	of	of	ADP
esutjss-207	199	17	csr	csr	NOUN
esutjss-207	199	18	expenses	expense	NOUN
esutjss-207	199	19	.	.	PUNCT
esutjss-207	200	1	this	this	PRON
esutjss-207	200	2	will	will	AUX
esutjss-207	200	3	lower	lower	VERB
esutjss-207	200	4	the	the	DET
esutjss-207	200	5	company	company	NOUN
esutjss-207	200	6	's	's	PART
esutjss-207	200	7	tax	tax	NOUN
esutjss-207	200	8	obligation	obligation	NOUN
esutjss-207	200	9	and	and	CCONJ
esutjss-207	200	10	motivate	motivate	ADJ
esutjss-207	200	11	businesses	business	NOUN
esutjss-207	200	12	to	to	PART
esutjss-207	200	13	contribute	contribute	VERB
esutjss-207	200	14	significantly	significantly	ADV
esutjss-207	200	15	to	to	ADP
esutjss-207	200	16	corporate	corporate	ADJ
esutjss-207	200	17	social	social	ADJ
esutjss-207	200	18	responsibility	responsibility	NOUN
esutjss-207	200	19	.	.	PUNCT
esutjss-207	201	1	references	reference	NOUN
esutjss-207	201	2	ajide	ajide	VERB
esutjss-207	201	3	,	,	PUNCT
esutjss-207	201	4	f.	f.	PROPN
esutjss-207	201	5	m.	m.	PROPN
esutjss-207	201	6	&	&	CCONJ
esutjss-207	201	7	aderemi	aderemi	PROPN
esutjss-207	201	8	,	,	PUNCT
esutjss-207	201	9	a.	a.	NOUN
esutjss-207	201	10	a.	a.	NOUN
esutjss-207	201	11	(	(	PUNCT
esutjss-207	201	12	2014	2014	NUM
esutjss-207	201	13	)	)	PUNCT
esutjss-207	201	14	.	.	PUNCT
esutjss-207	202	1	the	the	DET
esutjss-207	202	2	effects	effect	NOUN
esutjss-207	202	3	of	of	ADP
esutjss-207	202	4	corporate	corporate	ADJ
esutjss-207	202	5	social	social	ADJ
esutjss-207	202	6	responsibility	responsibility	NOUN
esutjss-207	202	7	activity	activity	NOUN
esutjss-207	202	8	disclosure	disclosure	NOUN
esutjss-207	202	9	on	on	ADP
esutjss-207	202	10	corporate	corporate	ADJ
esutjss-207	202	11	profitability	profitability	NOUN
esutjss-207	202	12	:	:	PUNCT
esutjss-207	202	13	empirical	empirical	ADJ
esutjss-207	202	14	evidence	evidence	NOUN
esutjss-207	202	15	from	from	ADP
esutjss-207	202	16	nigerian	nigerian	ADJ
esutjss-207	202	17	commercial	commercial	ADJ
esutjss-207	202	18	banks	bank	NOUN
esutjss-207	202	19	iosr	iosr	ADJ
esutjss-207	202	20	journal	journal	PROPN
esutjss-207	202	21	of	of	ADP
esutjss-207	202	22	economics	economic	NOUN
esutjss-207	202	23	and	and	CCONJ
esutjss-207	202	24	finance	finance	NOUN
esutjss-207	202	25	(	(	PUNCT
esutjss-207	202	26	iosrjef	iosrjef	PROPN
esutjss-207	202	27	)	)	PUNCT
esutjss-207	202	28	,	,	PUNCT
esutjss-207	202	29	2(6	2(6	NUM
esutjss-207	202	30	)	)	PUNCT
esutjss-207	202	31	,	,	PUNCT
esutjss-207	202	32	17–25	17–25	NUM
esutjss-207	202	33	.	.	PUNCT
esutjss-207	203	1	akanbi	akanbi	PROPN
esutjss-207	203	2	,	,	PUNCT
esutjss-207	203	3	p.a	p.a	PROPN
esutjss-207	203	4	.	.	PROPN
esutjss-207	203	5	&	&	CCONJ
esutjss-207	203	6	ofoegbu	ofoegbu	PROPN
esutjss-207	203	7	,	,	PUNCT
esutjss-207	203	8	o.o	o.o	PROPN
esutjss-207	203	9	.	.	PROPN
esutjss-207	203	10	(	(	PUNCT
esutjss-207	203	11	2012	2012	NUM
esutjss-207	203	12	)	)	PUNCT
esutjss-207	203	13	.	.	PUNCT
esutjss-207	204	1	impact	impact	NOUN
esutjss-207	204	2	of	of	ADP
esutjss-207	204	3	corporate	corporate	ADJ
esutjss-207	204	4	social	social	ADJ
esutjss-207	204	5	responsibility	responsibility	NOUN
esutjss-207	204	6	on	on	ADP
esutjss-207	204	7	bank	bank	NOUN
esutjss-207	204	8	performance	performance	NOUN
esutjss-207	204	9	in	in	ADP
esutjss-207	204	10	nigeria	nigeria	PROPN
esutjss-207	204	11	.	.	PUNCT
esutjss-207	205	1	journal	journal	PROPN
esutjss-207	205	2	of	of	ADP
esutjss-207	205	3	us	us	PROPN
esutjss-207	205	4	-	-	PUNCT
esutjss-207	205	5	china	china	PROPN
esutjss-207	205	6	public	public	PROPN
esutjss-207	205	7	administration	administration	PROPN
esutjss-207	205	8	,	,	PUNCT
esutjss-207	205	9	9(4	9(4	NUM
esutjss-207	205	10	)	)	PUNCT
esutjss-207	205	11	,	,	PUNCT
esutjss-207	205	12	pp	pp	PROPN
esutjss-207	205	13	.	.	PUNCT
esutjss-207	206	1	374	374	NUM
esutjss-207	206	2	-	-	SYM
esutjss-207	206	3	383	383	NUM
esutjss-207	206	4	.	.	PUNCT
esutjss-207	207	1	babalola	babalola	NOUN
esutjss-207	207	2	,	,	PUNCT
esutjss-207	207	3	y.	y.	PROPN
esutjss-207	207	4	a.	a.	PROPN
esutjss-207	207	5	(	(	PUNCT
esutjss-207	207	6	2013	2013	NUM
esutjss-207	207	7	)	)	PUNCT
esutjss-207	207	8	.	.	PUNCT
esutjss-207	208	1	an	an	DET
esutjss-207	208	2	impact	impact	NOUN
esutjss-207	208	3	of	of	ADP
esutjss-207	208	4	social	social	ADJ
esutjss-207	208	5	audits	audits	NOUN
esutjss-207	208	6	on	on	ADP
esutjss-207	208	7	corporate	corporate	ADJ
esutjss-207	208	8	performance	performance	NOUN
esutjss-207	208	9	:	:	PUNCT
esutjss-207	208	10	analyses	analysis	NOUN
esutjss-207	208	11	of	of	ADP
esutjss-207	208	12	nigerian	nigerian	ADJ
esutjss-207	208	13	manufacturing	manufacturing	NOUN
esutjss-207	208	14	firms	firm	NOUN
esutjss-207	208	15	.	.	PUNCT
esutjss-207	209	1	research	research	NOUN
esutjss-207	209	2	journal	journal	PROPN
esutjss-207	209	3	of	of	ADP
esutjss-207	209	4	finance	finance	NOUN
esutjss-207	209	5	and	and	CCONJ
esutjss-207	209	6	accounting,4(3	accounting,4(3	NOUN
esutjss-207	209	7	)	)	PUNCT
esutjss-207	209	8	,	,	PUNCT
esutjss-207	210	1	96–101	96–101	PROPN
esutjss-207	210	2	.	.	PUNCT
esutjss-207	210	3	boones	boones	PROPN
esutjss-207	210	4	,	,	PUNCT
esutjss-207	210	5	l.	l.	PROPN
esutjss-207	210	6	e.	e.	PROPN
esutjss-207	210	7	(	(	PUNCT
esutjss-207	210	8	1984	1984	NUM
esutjss-207	210	9	)	)	PUNCT
esutjss-207	210	10	.	.	PUNCT
esutjss-207	211	1	principle	principle	NOUN
esutjss-207	211	2	of	of	ADP
esutjss-207	211	3	management	management	NOUN
esutjss-207	211	4	.	.	PUNCT
esutjss-207	212	1	random	random	ADJ
esutjss-207	212	2	house	house	PROPN
esutjss-207	212	3	business	business	NOUN
esutjss-207	212	4	division	division	NOUN
esutjss-207	212	5	.	.	PUNCT
esutjss-207	213	1	buchholz	buchholz	PROPN
esutjss-207	213	2	,	,	PUNCT
esutjss-207	213	3	r.	r.	PROPN
esutjss-207	213	4	(	(	PUNCT
esutjss-207	213	5	1991	1991	NUM
esutjss-207	213	6	)	)	PUNCT
esutjss-207	213	7	.	.	PUNCT
esutjss-207	214	1	corporate	corporate	ADJ
esutjss-207	214	2	responsibility	responsibility	NOUN
esutjss-207	214	3	and	and	CCONJ
esutjss-207	214	4	the	the	DET
esutjss-207	214	5	good	good	ADJ
esutjss-207	214	6	society	society	NOUN
esutjss-207	214	7	,	,	PUNCT
esutjss-207	214	8	from	from	ADP
esutjss-207	214	9	economy	economy	NOUN
esutjss-207	214	10	to	to	ADP
esutjss-207	214	11	ecology	ecology	NOUN
esutjss-207	214	12	.	.	PUNCT
esutjss-207	215	1	business	business	NOUN
esutjss-207	215	2	horizon	horizon	PROPN
esutjss-207	215	3	,	,	PUNCT
esutjss-207	215	4	july	july	PROPN
esutjss-207	215	5	-	-	PUNCT
esutjss-207	215	6	august	august	PROPN
esutjss-207	215	7	.	.	PUNCT
esutjss-207	216	1	p.19	p.19	PROPN
esutjss-207	216	2	..	..	PUNCT
esutjss-207	216	3	dabbas	dabbas	PROPN
esutjss-207	216	4	,	,	PUNCT
esutjss-207	216	5	m.	m.	NOUN
esutjss-207	216	6	,	,	PUNCT
esutjss-207	216	7	&	&	CCONJ
esutjss-207	216	8	al	al	PROPN
esutjss-207	216	9	-	-	PUNCT
esutjss-207	216	10	rawashdeh	rawashdeh	PROPN
esutjss-207	216	11	salah	salah	PROPN
esutjss-207	216	12	,	,	PUNCT
esutjss-207	216	13	t.	t.	PROPN
esutjss-207	216	14	(	(	PUNCT
esutjss-207	216	15	2012).the	2012).the	DET
esutjss-207	216	16	effect	effect	NOUN
esutjss-207	216	17	of	of	ADP
esutjss-207	216	18	corporate	corporate	ADJ
esutjss-207	216	19	social	social	ADJ
esutjss-207	216	20	responsibility	responsibility	NOUN
esutjss-207	216	21	on	on	ADP
esutjss-207	216	22	the	the	DET
esutjss-207	216	23	profitability	profitability	NOUN
esutjss-207	216	24	of	of	ADP
esutjss-207	216	25	the	the	DET
esutjss-207	216	26	industrial	industrial	ADJ
esutjss-207	216	27	companies	company	NOUN
esutjss-207	216	28	in	in	ADP
esutjss-207	216	29	jordan	jordan	PROPN
esutjss-207	216	30	.	.	PUNCT
esutjss-207	217	1	canadian	canadian	ADJ
esutjss-207	217	2	social	social	ADJ
esutjss-207	217	3	science	science	NOUN
esutjss-207	217	4	,	,	PUNCT
esutjss-207	217	5	8(3	8(3	NUM
esutjss-207	217	6	)	)	PUNCT
esutjss-207	217	7	,	,	PUNCT
esutjss-207	217	8	32	32	NUM
esutjss-207	217	9	–	–	PUNCT
esutjss-207	217	10	37	37	NUM
esutjss-207	217	11	.	.	PUNCT
esutjss-207	218	1	giovanni	giovanni	PROPN
esutjss-207	218	2	fiori	fiori	PROPN
esutjss-207	218	3	,	,	PUNCT
esutjss-207	218	4	di	di	NOUN
esutjss-207	218	5	donato	donato	PROPN
esutjss-207	218	6	,	,	PUNCT
esutjss-207	218	7	f.	f.	PROPN
esutjss-207	218	8	,	,	PUNCT
esutjss-207	218	9	&	&	CCONJ
esutjss-207	218	10	izzo	izzo	PROPN
esutjss-207	218	11	,	,	PUNCT
esutjss-207	218	12	m.	m.	PROPN
esutjss-207	218	13	f.	f.	PROPN
esutjss-207	218	14	(	(	PUNCT
esutjss-207	218	15	2015	2015	NUM
esutjss-207	218	16	)	)	PUNCT
esutjss-207	218	17	.	.	PUNCT
esutjss-207	219	1	corporate	corporate	ADJ
esutjss-207	219	2	social	social	ADJ
esutjss-207	219	3	responsibility	responsibility	NOUN
esutjss-207	219	4	and	and	CCONJ
esutjss-207	219	5	stock	stock	NOUN
esutjss-207	219	6	prices	price	NOUN
esutjss-207	219	7	:	:	PUNCT
esutjss-207	219	8	a	a	DET
esutjss-207	219	9	study	study	NOUN
esutjss-207	219	10	on	on	ADP
esutjss-207	219	11	the	the	DET
esutjss-207	219	12	italian	italian	ADJ
esutjss-207	219	13	market	market	NOUN
esutjss-207	219	14	.	.	PUNCT
esutjss-207	220	1	corporate	corporate	ADJ
esutjss-207	220	2	ownership	ownership	NOUN
esutjss-207	220	3	&	&	CCONJ
esutjss-207	220	4	control	control	PROPN
esutjss-207	220	5	,	,	PUNCT
esutjss-207	220	6	12(2	12(2	PROPN
esutjss-207	220	7	-	-	PUNCT
esutjss-207	220	8	6	6	NUM
esutjss-207	220	9	)	)	PUNCT
esutjss-207	220	10	,	,	PUNCT
esutjss-207	220	11	600609	600609	NUM
esutjss-207	220	12	.	.	PUNCT
esutjss-207	221	1	https://doi.org/10.22495/cocv12i2c6p3	https://doi.org/10.22495/cocv12i2c6p3	NOUN
esutjss-207	221	2	godfrey	godfrey	PROPN
esutjss-207	221	3	,	,	PUNCT
esutjss-207	221	4	p.	p.	PROPN
esutjss-207	221	5	c.	c.	PROPN
esutjss-207	221	6	(	(	PUNCT
esutjss-207	221	7	2005	2005	NUM
esutjss-207	221	8	)	)	PUNCT
esutjss-207	221	9	.	.	PUNCT
esutjss-207	222	1	the	the	DET
esutjss-207	222	2	relationship	relationship	NOUN
esutjss-207	222	3	between	between	ADP
esutjss-207	222	4	corporate	corporate	ADJ
esutjss-207	222	5	philanthropy	philanthropy	NOUN
esutjss-207	222	6	and	and	CCONJ
esutjss-207	222	7	shareholder	shareholder	NOUN
esutjss-207	222	8	wealth	wealth	NOUN
esutjss-207	222	9	:	:	PUNCT
esutjss-207	222	10	a	a	DET
esutjss-207	222	11	risk	risk	NOUN
esutjss-207	222	12	management	management	NOUN
esutjss-207	222	13	perspective	perspective	NOUN
esutjss-207	222	14	.	.	PUNCT
esutjss-207	223	1	academy	academy	PROPN
esutjss-207	223	2	of	of	ADP
esutjss-207	223	3	management	management	PROPN
esutjss-207	223	4	review	review	NOUN
esutjss-207	223	5	,	,	PUNCT
esutjss-207	223	6	30(4):777	30(4):777	NUM
esutjss-207	223	7	–	–	PUNCT
esutjss-207	223	8	798	798	NUM
esutjss-207	223	9	.	.	PUNCT
esutjss-207	224	1	islam	islam	PROPN
esutjss-207	224	2	.	.	PUNCT
esutjss-207	225	1	(	(	PUNCT
esutjss-207	225	2	2012	2012	NUM
esutjss-207	225	3	)	)	PUNCT
esutjss-207	225	4	corporate	corporate	ADJ
esutjss-207	225	5	social	social	ADJ
esutjss-207	225	6	responsibility	responsibility	NOUN
esutjss-207	225	7	(	(	PUNCT
esutjss-207	225	8	csr	csr	NOUN
esutjss-207	225	9	)	)	PUNCT
esutjss-207	225	10	and	and	CCONJ
esutjss-207	225	11	issue	issue	NOUN
esutjss-207	225	12	to	to	ADP
esutjss-207	225	13	corporate	corporate	ADJ
esutjss-207	225	14	financial	financial	ADJ
esutjss-207	225	15	performance	performance	NOUN
esutjss-207	225	16	(	(	PUNCT
esutjss-207	225	17	cfp	cfp	NOUN
esutjss-207	225	18	):	):	PUNCT
esutjss-207	225	19	an	an	DET
esutjss-207	225	20	empirical	empirical	ADJ
esutjss-207	225	21	evidence	evidence	NOUN
esutjss-207	225	22	on	on	ADP
esutjss-207	225	23	dhaka	dhaka	PROPN
esutjss-207	225	24	stock	stock	PROPN
esutjss-207	225	25	exchange	exchange	PROPN
esutjss-207	225	26	(	(	PUNCT
esutjss-207	225	27	dse	dse	PROPN
esutjss-207	225	28	)	)	PUNCT
esutjss-207	225	29	listed	list	VERB
esutjss-207	225	30	banking	banking	NOUN
esutjss-207	225	31	companies	company	NOUN
esutjss-207	225	32	in	in	ADP
esutjss-207	225	33	bangladesh	bangladesh	PROPN
esutjss-207	225	34	.	.	PUNCT
esutjss-207	226	1	european	european	PROPN
esutjss-207	226	2	journal	journal	PROPN
esutjss-207	226	3	of	of	ADP
esutjss-207	226	4	business	business	NOUN
esutjss-207	226	5	and	and	CCONJ
esutjss-207	226	6	management	management	NOUN
esutjss-207	226	7	,	,	PUNCT
esutjss-207	226	8	vol4	vol4	NOUN
esutjss-207	226	9	,	,	PUNCT
esutjss-207	226	10	no.11	no.11	PROPN
esutjss-207	226	11	.	.	PUNCT
esutjss-207	227	1	hyunjung	hyunjung	PROPN
esutjss-207	227	2	choi	choi	PROPN
esutjss-207	227	3	&	&	CCONJ
esutjss-207	227	4	doocheol	doocheol	PROPN
esutjss-207	227	5	moon	moon	PROPN
esutjss-207	227	6	(	(	PUNCT
esutjss-207	227	7	2016	2016	NUM
esutjss-207	227	8	)	)	PUNCT
esutjss-207	227	9	.	.	PUNCT
esutjss-207	228	1	perceptions	perception	NOUN
esutjss-207	228	2	of	of	ADP
esutjss-207	228	3	corporate	corporate	ADJ
esutjss-207	228	4	social	social	ADJ
esutjss-207	228	5	responsibility	responsibility	NOUN
esutjss-207	228	6	nn	nn	PROPN
esutjss-207	228	7	the	the	DET
esutjss-207	228	8	capital	capital	NOUN
esutjss-207	228	9	market	market	NOUN
esutjss-207	228	10	.	.	PUNCT
esutjss-207	229	1	journal	journal	NOUN
esutjss-207	229	2	of	of	ADP
esutjss-207	229	3	applied	apply	VERB
esutjss-207	229	4	business	business	NOUN
esutjss-207	229	5	research	research	NOUN
esutjss-207	229	6	(	(	PUNCT
esutjss-207	229	7	jabr	jabr	ADJ
esutjss-207	229	8	)	)	PUNCT
esutjss-207	229	9	,	,	PUNCT
esutjss-207	229	10	32(5	32(5	NUM
esutjss-207	229	11	)	)	PUNCT
esutjss-207	229	12	,	,	PUNCT
esutjss-207	229	13	1507–1518	1507–1518	NUM
esutjss-207	229	14	.	.	PUNCT
esutjss-207	230	1	https://doi.org/10.19030/jabr.v32i5.9777	https://doi.org/10.19030/jabr.v32i5.9777	NUM
esutjss-207	230	2	https://doi.org/10.22495/cocv12i2c6p3	https://doi.org/10.22495/cocv12i2c6p3	NOUN
esutjss-207	230	3	https://doi.org/10.19030/jabr.v32i5.9777	https://doi.org/10.19030/jabr.v32i5.9777	NUM
esutjss-207	230	4	193	193	NUM
esutjss-207	230	5	macmillan	macmillan	PROPN
esutjss-207	230	6	,	,	PUNCT
esutjss-207	230	7	i.	i.	PROPN
esutjss-207	230	8	c.	c.	PROPN
esutjss-207	230	9	(	(	PUNCT
esutjss-207	230	10	2005	2005	NUM
esutjss-207	230	11	)	)	PUNCT
esutjss-207	230	12	.	.	PUNCT
esutjss-207	231	1	the	the	DET
esutjss-207	231	2	international	international	ADJ
esutjss-207	231	3	diffusion	diffusion	NOUN
esutjss-207	231	4	of	of	ADP
esutjss-207	231	5	new	new	ADJ
esutjss-207	231	6	products	product	NOUN
esutjss-207	231	7	.	.	PUNCT
esutjss-207	232	1	journal	journal	NOUN
esutjss-207	232	2	of	of	ADP
esutjss-207	232	3	marketing	marketing	NOUN
esutjss-207	232	4	,	,	PUNCT
esutjss-207	232	5	69(3	69(3	NUM
esutjss-207	232	6	)	)	PUNCT
esutjss-207	232	7	,	,	PUNCT
esutjss-207	232	8	1	1	NUM
esutjss-207	232	9	-	-	SYM
esutjss-207	232	10	24	24	NUM
esutjss-207	232	11	.	.	PUNCT
esutjss-207	233	1	[	[	X
esutjss-207	233	2	doi:10.1509	doi:10.1509	NOUN
esutjss-207	233	3	/	/	SYM
esutjss-207	233	4	jmkg.69.3.1	jmkg.69.3.1	ADJ
esutjss-207	233	5	]	]	X
esutjss-207	233	6	mahbuba	mahbuba	ADJ
esutjss-207	233	7	,	,	PUNCT
esutjss-207	233	8	k.	k.	PROPN
esutjss-207	233	9	,	,	PUNCT
esutjss-207	233	10	&	&	CCONJ
esutjss-207	233	11	farzana	farzana	PROPN
esutjss-207	233	12	,	,	PUNCT
esutjss-207	233	13	r.	r.	PROPN
esutjss-207	233	14	(	(	PUNCT
esutjss-207	233	15	2013	2013	NUM
esutjss-207	233	16	)	)	PUNCT
esutjss-207	233	17	.	.	PUNCT
esutjss-207	234	1	impact	impact	NOUN
esutjss-207	234	2	of	of	ADP
esutjss-207	234	3	foreign	foreign	ADJ
esutjss-207	234	4	direct	direct	ADJ
esutjss-207	234	5	investment	investment	NOUN
esutjss-207	234	6	on	on	ADP
esutjss-207	234	7	economic	economic	ADJ
esutjss-207	234	8	growth	growth	NOUN
esutjss-207	234	9	:	:	PUNCT
esutjss-207	234	10	a	a	DET
esutjss-207	234	11	case	case	NOUN
esutjss-207	234	12	study	study	NOUN
esutjss-207	234	13	of	of	ADP
esutjss-207	234	14	bangladesh	bangladesh	PROPN
esutjss-207	234	15	.	.	PUNCT
esutjss-207	235	1	journal	journal	PROPN
esutjss-207	235	2	of	of	ADP
esutjss-207	235	3	business	business	NOUN
esutjss-207	235	4	economics	economic	NOUN
esutjss-207	235	5	and	and	CCONJ
esutjss-207	235	6	management	management	NOUN
esutjss-207	235	7	,	,	PUNCT
esutjss-207	235	8	14(1	14(1	NUM
esutjss-207	235	9	)	)	PUNCT
esutjss-207	235	10	,	,	PUNCT
esutjss-207	235	11	112	112	NUM
esutjss-207	235	12	.	.	PUNCT
esutjss-207	236	1	[	[	X
esutjss-207	236	2	doi:10.3846/16111699.2013.740933	doi:10.3846/16111699.2013.740933	X
esutjss-207	236	3	]	]	X
esutjss-207	236	4	manescu	manescu	NOUN
esutjss-207	236	5	,	,	PUNCT
esutjss-207	236	6	m.	m.	NOUN
esutjss-207	236	7	,	,	PUNCT
esutjss-207	236	8	&	&	CCONJ
esutjss-207	236	9	starice	starice	PROPN
esutjss-207	236	10	,	,	PUNCT
esutjss-207	236	11	a.	a.	NOUN
esutjss-207	236	12	(	(	PUNCT
esutjss-207	236	13	2008	2008	NUM
esutjss-207	236	14	)	)	PUNCT
esutjss-207	236	15	.	.	PUNCT
esutjss-207	237	1	the	the	DET
esutjss-207	237	2	impact	impact	NOUN
esutjss-207	237	3	of	of	ADP
esutjss-207	237	4	foreign	foreign	ADJ
esutjss-207	237	5	direct	direct	ADJ
esutjss-207	237	6	investment	investment	NOUN
esutjss-207	237	7	on	on	ADP
esutjss-207	237	8	economic	economic	ADJ
esutjss-207	237	9	growth	growth	NOUN
esutjss-207	237	10	in	in	ADP
esutjss-207	237	11	romania	romania	PROPN
esutjss-207	237	12	.	.	PUNCT
esutjss-207	238	1	journal	journal	PROPN
esutjss-207	238	2	of	of	ADP
esutjss-207	238	3	east	east	PROPN
esutjss-207	238	4	european	european	PROPN
esutjss-207	238	5	economics	economic	NOUN
esutjss-207	238	6	,	,	PUNCT
esutjss-207	238	7	46(2	46(2	NOUN
esutjss-207	238	8	)	)	PUNCT
esutjss-207	238	9	,	,	PUNCT
esutjss-207	238	10	3	3	NUM
esutjss-207	238	11	-	-	SYM
esutjss-207	238	12	16	16	NUM
esutjss-207	238	13	.	.	PUNCT
esutjss-207	239	1	[	[	X
esutjss-207	239	2	doi:10.2753	doi:10.2753	ADV
esutjss-207	239	3	/	/	SYM
esutjss-207	239	4	jeee0967	jeee0967	PROPN
esutjss-207	239	5	-	-	PUNCT
esutjss-207	239	6	3758460201	3758460201	NUM
esutjss-207	239	7	]	]	PUNCT
esutjss-207	239	8	mc	mc	PROPN
esutjss-207	239	9	williams	williams	PROPN
esutjss-207	239	10	,	,	PUNCT
esutjss-207	239	11	a.	a.	PROPN
esutjss-207	239	12	,	,	PUNCT
esutjss-207	239	13	&	&	CCONJ
esutjss-207	239	14	siegel	siegel	PROPN
esutjss-207	239	15	,	,	PUNCT
esutjss-207	239	16	d.	d.	PROPN
esutjss-207	239	17	s.	s.	PROPN
esutjss-207	239	18	(	(	PUNCT
esutjss-207	239	19	2000	2000	NUM
esutjss-207	239	20	)	)	PUNCT
esutjss-207	239	21	.	.	PUNCT
esutjss-207	240	1	the	the	DET
esutjss-207	240	2	role	role	NOUN
esutjss-207	240	3	of	of	ADP
esutjss-207	240	4	corporate	corporate	ADJ
esutjss-207	240	5	social	social	ADJ
esutjss-207	240	6	responsibility	responsibility	NOUN
esutjss-207	240	7	neelyand	neelyand	NOUN
esutjss-207	240	8	,	,	PUNCT
esutjss-207	240	9	a.	a.	NOUN
esutjss-207	240	10	,	,	PUNCT
esutjss-207	240	11	&	&	CCONJ
esutjss-207	240	12	najjjar	najjjar	PROPN
esutjss-207	240	13	,	,	PUNCT
esutjss-207	240	14	n.	n.	NOUN
esutjss-207	240	15	(	(	PUNCT
esutjss-207	240	16	2006	2006	NUM
esutjss-207	240	17	)	)	PUNCT
esutjss-207	240	18	.	.	PUNCT
esutjss-207	241	1	the	the	DET
esutjss-207	241	2	impact	impact	NOUN
esutjss-207	241	3	of	of	ADP
esutjss-207	241	4	foreign	foreign	ADJ
esutjss-207	241	5	direct	direct	ADJ
esutjss-207	241	6	investment	investment	NOUN
esutjss-207	241	7	on	on	ADP
esutjss-207	241	8	economic	economic	ADJ
esutjss-207	241	9	growth	growth	NOUN
esutjss-207	241	10	in	in	ADP
esutjss-207	241	11	developing	develop	VERB
esutjss-207	241	12	countries	country	NOUN
esutjss-207	241	13	:	:	PUNCT
esutjss-207	241	14	a	a	DET
esutjss-207	241	15	review	review	NOUN
esutjss-207	241	16	of	of	ADP
esutjss-207	241	17	the	the	DET
esutjss-207	241	18	literature	literature	NOUN
esutjss-207	241	19	.	.	PUNCT
esutjss-207	242	1	journal	journal	PROPN
esutjss-207	242	2	of	of	ADP
esutjss-207	242	3	economic	economic	ADJ
esutjss-207	242	4	studies	study	NOUN
esutjss-207	242	5	,	,	PUNCT
esutjss-207	242	6	33(1	33(1	NUM
esutjss-207	242	7	)	)	PUNCT
esutjss-207	242	8	,	,	PUNCT
esutjss-207	242	9	1	1	NUM
esutjss-207	242	10	-	-	SYM
esutjss-207	242	11	25	25	NUM
esutjss-207	242	12	.	.	PUNCT
esutjss-207	243	1	[	[	X
esutjss-207	243	2	doi:10.1108/01443580610642860	doi:10.1108/01443580610642860	NOUN
esutjss-207	243	3	]	]	X
esutjss-207	243	4	nicolaus	nicolaus	PROPN
esutjss-207	243	5	,	,	PUNCT
esutjss-207	243	6	c.	c.	PROPN
esutjss-207	243	7	(	(	PUNCT
esutjss-207	243	8	2008	2008	NUM
esutjss-207	243	9	)	)	PUNCT
esutjss-207	243	10	.	.	PUNCT
esutjss-207	244	1	the	the	DET
esutjss-207	244	2	impact	impact	NOUN
esutjss-207	244	3	of	of	ADP
esutjss-207	244	4	foreign	foreign	ADJ
esutjss-207	244	5	direct	direct	ADJ
esutjss-207	244	6	investment	investment	NOUN
esutjss-207	244	7	on	on	ADP
esutjss-207	244	8	economic	economic	ADJ
esutjss-207	244	9	growth	growth	NOUN
esutjss-207	244	10	in	in	ADP
esutjss-207	244	11	nigeria	nigeria	PROPN
esutjss-207	244	12	.	.	PUNCT
esutjss-207	245	1	journal	journal	PROPN
esutjss-207	245	2	of	of	ADP
esutjss-207	245	3	african	african	ADJ
esutjss-207	245	4	business	business	NOUN
esutjss-207	245	5	,	,	PUNCT
esutjss-207	245	6	9(1	9(1	NUM
esutjss-207	245	7	)	)	PUNCT
esutjss-207	245	8	,	,	PUNCT
esutjss-207	245	9	1	1	NUM
esutjss-207	245	10	-	-	SYM
esutjss-207	245	11	15	15	NUM
esutjss-207	245	12	.	.	PUNCT
esutjss-207	246	1	[	[	X
esutjss-207	246	2	doi:10.1080/15228910701870950	doi:10.1080/15228910701870950	X
esutjss-207	246	3	]	]	X
esutjss-207	246	4	nsijilem	nsijilem	NOUN
esutjss-207	246	5	,	,	PUNCT
esutjss-207	246	6	c.	c.	PROPN
esutjss-207	246	7	c.	c.	PROPN
esutjss-207	246	8	(	(	PUNCT
esutjss-207	246	9	2015	2015	NUM
esutjss-207	246	10	)	)	PUNCT
esutjss-207	246	11	.	.	PUNCT
esutjss-207	247	1	impact	impact	NOUN
esutjss-207	247	2	of	of	ADP
esutjss-207	247	3	foreign	foreign	ADJ
esutjss-207	247	4	direct	direct	ADJ
esutjss-207	247	5	investment	investment	NOUN
esutjss-207	247	6	on	on	ADP
esutjss-207	247	7	economic	economic	ADJ
esutjss-207	247	8	growth	growth	NOUN
esutjss-207	247	9	in	in	ADP
esutjss-207	247	10	nigeria	nigeria	PROPN
esutjss-207	247	11	.	.	PUNCT
esutjss-207	248	1	journal	journal	PROPN
esutjss-207	248	2	of	of	ADP
esutjss-207	248	3	economics	economic	NOUN
esutjss-207	248	4	and	and	CCONJ
esutjss-207	248	5	sustainable	sustainable	ADJ
esutjss-207	248	6	development	development	NOUN
esutjss-207	248	7	,	,	PUNCT
esutjss-207	248	8	6(21	6(21	NUM
esutjss-207	248	9	)	)	PUNCT
esutjss-207	248	10	,	,	PUNCT
esutjss-207	248	11	80	80	NUM
esutjss-207	248	12	-	-	SYM
esutjss-207	248	13	88	88	NUM
esutjss-207	248	14	.	.	PUNCT
esutjss-207	249	1	[	[	X
esutjss-207	249	2	issn	issn	NOUN
esutjss-207	249	3	:	:	PUNCT
esutjss-207	249	4	2222	2222	NUM
esutjss-207	249	5	-	-	SYM
esutjss-207	249	6	1708	1708	NUM
esutjss-207	249	7	]	]	PUNCT
esutjss-207	249	8	olayinka	olayinka	PROPN
esutjss-207	249	9	,	,	PUNCT
esutjss-207	249	10	a.	a.	NOUN
esutjss-207	249	11	,	,	PUNCT
esutjss-207	249	12	&	&	CCONJ
esutjss-207	249	13	temitope	temitope	NOUN
esutjss-207	249	14	,	,	PUNCT
esutjss-207	249	15	a.	a.	NOUN
esutjss-207	249	16	(	(	PUNCT
esutjss-207	249	17	2011	2011	NUM
esutjss-207	249	18	)	)	PUNCT
esutjss-207	249	19	.	.	PUNCT
esutjss-207	250	1	the	the	DET
esutjss-207	250	2	impact	impact	NOUN
esutjss-207	250	3	of	of	ADP
esutjss-207	250	4	foreign	foreign	ADJ
esutjss-207	250	5	direct	direct	ADJ
esutjss-207	250	6	investment	investment	NOUN
esutjss-207	250	7	on	on	ADP
esutjss-207	250	8	economic	economic	ADJ
esutjss-207	250	9	growth	growth	NOUN
esutjss-207	250	10	in	in	ADP
esutjss-207	250	11	nigeria	nigeria	PROPN
esutjss-207	250	12	:	:	PUNCT
esutjss-207	250	13	a	a	DET
esutjss-207	250	14	cointegration	cointegration	NOUN
esutjss-207	250	15	approach	approach	NOUN
esutjss-207	250	16	.	.	PUNCT
esutjss-207	251	1	journal	journal	NOUN
esutjss-207	251	2	of	of	ADP
esutjss-207	251	3	business	business	NOUN
esutjss-207	251	4	economics	economic	NOUN
esutjss-207	251	5	and	and	CCONJ
esutjss-207	251	6	management	management	NOUN
esutjss-207	251	7	,	,	PUNCT
esutjss-207	251	8	12(2	12(2	NUM
esutjss-207	251	9	)	)	PUNCT
esutjss-207	251	10	,	,	PUNCT
esutjss-207	251	11	225	225	NUM
esutjss-207	251	12	-	-	SYM
esutjss-207	251	13	237	237	NUM
esutjss-207	251	14	.	.	PUNCT
esutjss-207	252	1	[	[	X
esutjss-207	252	2	doi:10.3846/16111699.2011.565669	doi:10.3846/16111699.2011.565669	X
esutjss-207	252	3	]	]	SYM
esutjss-207	252	4	okeudo	okeudo	NOUN
esutjss-207	252	5	,	,	PUNCT
esutjss-207	252	6	e.	e.	PROPN
esutjss-207	252	7	o.	o.	PROPN
esutjss-207	252	8	(	(	PUNCT
esutjss-207	252	9	2012	2012	NUM
esutjss-207	252	10	)	)	PUNCT
esutjss-207	252	11	.	.	PUNCT
esutjss-207	253	1	impact	impact	NOUN
esutjss-207	253	2	of	of	ADP
esutjss-207	253	3	foreign	foreign	ADJ
esutjss-207	253	4	direct	direct	ADJ
esutjss-207	253	5	investment	investment	NOUN
esutjss-207	253	6	on	on	ADP
esutjss-207	253	7	economic	economic	ADJ
esutjss-207	253	8	growth	growth	NOUN
esutjss-207	253	9	in	in	ADP
esutjss-207	253	10	nigeria	nigeria	PROPN
esutjss-207	253	11	.	.	PUNCT
esutjss-207	254	1	journal	journal	PROPN
esutjss-207	254	2	of	of	ADP
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esutjss-207	254	5	sustainable	sustainable	ADJ
esutjss-207	254	6	development	development	NOUN
esutjss-207	254	7	,	,	PUNCT
esutjss-207	254	8	3(11	3(11	NUM
esutjss-207	254	9	)	)	PUNCT
esutjss-207	254	10	,	,	PUNCT
esutjss-207	254	11	75	75	NUM
esutjss-207	254	12	-	-	SYM
esutjss-207	254	13	86	86	NUM
esutjss-207	254	14	.	.	PUNCT
esutjss-207	255	1	[	[	X
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esutjss-207	255	3	:	:	PUNCT
esutjss-207	255	4	2222	2222	NUM
esutjss-207	255	5	-	-	SYM
esutjss-207	255	6	1708	1708	NUM
esutjss-207	255	7	]	]	PUNCT
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esutjss-207	255	9	,	,	PUNCT
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esutjss-207	255	11	,	,	PUNCT
esutjss-207	255	12	&	&	CCONJ
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esutjss-207	255	14	,	,	PUNCT
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esutjss-207	255	16	(	(	PUNCT
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esutjss-207	255	18	)	)	PUNCT
esutjss-207	255	19	.	.	PUNCT
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esutjss-207	256	10	:	:	PUNCT
esutjss-207	256	11	a	a	DET
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esutjss-207	256	13	of	of	ADP
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esutjss-207	256	16	.	.	PUNCT
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esutjss-207	257	8	)	)	PUNCT
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esutjss-207	257	11	-	-	SYM
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esutjss-207	258	5	-	-	PUNCT
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esutjss-207	258	7	]	]	X
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esutjss-207	258	9	,	,	PUNCT
esutjss-207	258	10	c.	c.	PROPN
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esutjss-207	258	12	,	,	PUNCT
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esutjss-207	258	14	,	,	PUNCT
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esutjss-207	258	17	,	,	PUNCT
esutjss-207	258	18	&	&	CCONJ
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esutjss-207	258	20	,	,	PUNCT
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esutjss-207	258	23	(	(	PUNCT
esutjss-207	258	24	2007	2007	NUM
esutjss-207	258	25	)	)	PUNCT
esutjss-207	258	26	.	.	PUNCT
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esutjss-207	259	5	(	(	PUNCT
esutjss-207	259	6	10th	10th	ADJ
esutjss-207	259	7	ed	ed	NOUN
esutjss-207	259	8	.	.	PUNCT
esutjss-207	259	9	)	)	PUNCT
esutjss-207	259	10	.	.	PUNCT
esutjss-207	260	1	new	new	PROPN
esutjss-207	260	2	york	york	PROPN
esutjss-207	260	3	,	,	PUNCT
esutjss-207	260	4	ny	ny	PROPN
esutjss-207	260	5	:	:	PUNCT
esutjss-207	260	6	mcgraw	mcgraw	PROPN
esutjss-207	260	7	-	-	PUNCT
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esutjss-207	260	9	/	/	SYM
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esutjss-207	261	3	:	:	PUNCT
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esutjss-207	261	5	-	-	SYM
esutjss-207	261	6	0	0	NUM
esutjss-207	261	7	-	-	PUNCT
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esutjss-207	261	9	-	-	PUNCT
esutjss-207	261	10	337609	337609	NUM
esutjss-207	261	11	-	-	SYM
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esutjss-207	261	15	,	,	PUNCT
esutjss-207	261	16	a.	a.	PROPN
esutjss-207	261	17	j.	j.	PROPN
esutjss-207	261	18	(	(	PUNCT
esutjss-207	261	19	2012	2012	NUM
esutjss-207	261	20	)	)	PUNCT
esutjss-207	261	21	.	.	PUNCT
esutjss-207	262	1	interaction	interaction	NOUN
esutjss-207	262	2	between	between	ADP
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esutjss-207	262	4	social	social	ADJ
esutjss-207	262	5	responsibility	responsibility	NOUN
esutjss-207	262	6	disclosure	disclosure	NOUN
esutjss-207	262	7	and	and	CCONJ
esutjss-207	262	8	profitability	profitability	NOUN
esutjss-207	262	9	of	of	ADP
esutjss-207	262	10	indonesia	indonesia	PROPN
esutjss-207	262	11	firms	firm	NOUN
esutjss-207	262	12	.	.	PUNCT
esutjss-207	263	1	in	in	ADP
esutjss-207	263	2	umt	umt	PROPN
esutjss-207	263	3	11th	11th	ADJ
esutjss-207	263	4	international	international	ADJ
esutjss-207	263	5	annual	annual	ADJ
esutjss-207	263	6	symposium	symposium	NOUN
esutjss-207	263	7	on	on	ADP
esutjss-207	263	8	sustainability	sustainability	NOUN
esutjss-207	263	9	science	science	NOUN
esutjss-207	263	10	and	and	CCONJ
esutjss-207	263	11	management	management	NOUN
esutjss-207	263	12	.	.	PUNCT
esutjss-207	264	1	(	(	PUNCT
esutjss-207	264	2	pp	pp	ADJ
esutjss-207	264	3	.	.	PUNCT
esutjss-207	265	1	373–380	373–380	NUM
esutjss-207	265	2	)	)	PUNCT
esutjss-207	265	3	.	.	PUNCT
esutjss-207	266	1	terengganu	terengganu	PROPN
esutjss-207	266	2	,	,	PUNCT
esutjss-207	266	3	malaysia	malaysia	PROPN
esutjss-207	266	4	world	world	PROPN
esutjss-207	266	5	business	business	PROPN
esutjss-207	266	6	council	council	PROPN
esutjss-207	266	7	for	for	ADP
esutjss-207	266	8	sustainable	sustainable	ADJ
esutjss-207	266	9	development	development	NOUN
esutjss-207	266	10	.	.	PUNCT
esutjss-207	267	1	(	(	PUNCT
esutjss-207	267	2	1998	1998	NUM
esutjss-207	267	3	)	)	PUNCT
esutjss-207	267	4	.	.	PUNCT
esutjss-207	268	1	investing	invest	VERB
esutjss-207	268	2	in	in	ADP
esutjss-207	268	3	sustainable	sustainable	ADJ
esutjss-207	268	4	development	development	NOUN
esutjss-207	268	5	:	:	PUNCT
esutjss-207	268	6	the	the	DET
esutjss-207	268	7	corporate	corporate	ADJ
esutjss-207	268	8	responsibility	responsibility	NOUN
esutjss-207	268	9	report	report	NOUN
esutjss-207	268	10	of	of	ADP
esutjss-207	268	11	the	the	DET
esutjss-207	268	12	world	world	PROPN
esutjss-207	268	13	business	business	PROPN
esutjss-207	268	14	council	council	PROPN
esutjss-207	268	15	for	for	ADP
esutjss-207	268	16	sustainable	sustainable	ADJ
esutjss-207	268	17	development	development	NOUN
esutjss-207	268	18	.	.	PUNCT
esutjss-207	269	1	cambridge	cambridge	PROPN
esutjss-207	269	2	,	,	PUNCT
esutjss-207	269	3	ma	ma	PROPN
esutjss-207	269	4	:	:	PUNCT
esutjss-207	269	5	mit	mit	PROPN
esutjss-207	269	6	press	press	NOUN
esutjss-207	269	7	.	.	PUNCT
esutjss-207	270	1	[	[	X
esutjss-207	270	2	isbn	isbn	ADJ
esutjss-207	270	3	:	:	PUNCT
esutjss-207	270	4	978	978	NUM
esutjss-207	270	5	-	-	SYM
esutjss-207	270	6	0	0	NUM
esutjss-207	270	7	-	-	PUNCT
esutjss-207	270	8	262	262	NUM
esutjss-207	270	9	-	-	PUNCT
esutjss-207	270	10	51113	51113	NUM
esutjss-207	270	11	-	-	SYM
esutjss-207	270	12	2	2	NUM
esutjss-207	270	13	]	]	PUNCT
esutjss-207	270	14	page	page	NOUN
esutjss-207	270	15	7	7	NUM