id	sid	tid	token	lemma	pos
gujaf-164	1	1	i	i	PRON
gujaf-164	1	2	gusau	gusau	PROPN
gujaf-164	1	3	journal	journal	NOUN
gujaf-164	1	4	of	of	ADP
gujaf-164	1	5	accounting	accounting	NOUN
gujaf-164	1	6	and	and	CCONJ
gujaf-164	1	7	finance	finance	NOUN
gujaf-164	1	8	(	(	PUNCT
gujaf-164	1	9	gujaf	gujaf	NOUN
gujaf-164	1	10	)	)	PUNCT
gujaf-164	1	11	vol	vol	NOUN
gujaf-164	1	12	.	.	NOUN
gujaf-164	1	13	3	3	NUM
gujaf-164	1	14	issue	issue	NOUN
gujaf-164	1	15	1	1	NUM
gujaf-164	1	16	,	,	PUNCT
gujaf-164	1	17	april	april	PROPN
gujaf-164	1	18	,	,	PUNCT
gujaf-164	1	19	2022	2022	NUM
gujaf-164	1	20	issn	issn	NOUN
gujaf-164	1	21	:	:	PUNCT
gujaf-164	1	22	2756	2756	NUM
gujaf-164	1	23	-	-	PUNCT
gujaf-164	1	24	665x	665x	NOUN
gujaf-164	1	25	a	a	DET
gujaf-164	1	26	publication	publication	NOUN
gujaf-164	1	27	of	of	ADP
gujaf-164	1	28	department	department	NOUN
gujaf-164	1	29	of	of	ADP
gujaf-164	1	30	accounting	accounting	NOUN
gujaf-164	1	31	and	and	CCONJ
gujaf-164	1	32	finance	finance	NOUN
gujaf-164	1	33	,	,	PUNCT
gujaf-164	1	34	faculty	faculty	NOUN
gujaf-164	1	35	of	of	ADP
gujaf-164	1	36	management	management	NOUN
gujaf-164	1	37	and	and	CCONJ
gujaf-164	1	38	social	social	ADJ
gujaf-164	1	39	sciences	science	NOUN
gujaf-164	1	40	,	,	PUNCT
gujaf-164	1	41	federal	federal	ADJ
gujaf-164	1	42	university	university	NOUN
gujaf-164	1	43	gusau	gusau	NOUN
gujaf-164	1	44	,	,	PUNCT
gujaf-164	1	45	zamfara	zamfara	PROPN
gujaf-164	1	46	state	state	PROPN
gujaf-164	1	47	-nigeria	-nigeria	PROPN
gujaf-164	1	48	ii	ii	PROPN
gujaf-164	1	49	©	©	PROPN
gujaf-164	1	50	department	department	PROPN
gujaf-164	1	51	of	of	ADP
gujaf-164	1	52	accounting	accounting	NOUN
gujaf-164	1	53	and	and	CCONJ
gujaf-164	1	54	finance	finance	NOUN
gujaf-164	1	55	vol	vol	NOUN
gujaf-164	1	56	.	.	PUNCT
gujaf-164	1	57	3	3	NUM
gujaf-164	1	58	issue	issue	NOUN
gujaf-164	1	59	1	1	NUM
gujaf-164	1	60	april	april	PROPN
gujaf-164	1	61	,	,	PUNCT
gujaf-164	1	62	2022	2022	NUM
gujaf-164	1	63	issn	issn	NOUN
gujaf-164	1	64	:	:	PUNCT
gujaf-164	1	65	2756	2756	NUM
gujaf-164	1	66	-	-	PUNCT
gujaf-164	1	67	665x	665x	NOUN
gujaf-164	1	68	a	a	DET
gujaf-164	1	69	publication	publication	NOUN
gujaf-164	1	70	of	of	ADP
gujaf-164	1	71	department	department	NOUN
gujaf-164	1	72	of	of	ADP
gujaf-164	1	73	accounting	accounting	NOUN
gujaf-164	1	74	and	and	CCONJ
gujaf-164	1	75	finance	finance	NOUN
gujaf-164	1	76	,	,	PUNCT
gujaf-164	1	77	faculty	faculty	NOUN
gujaf-164	1	78	of	of	ADP
gujaf-164	1	79	management	management	NOUN
gujaf-164	1	80	and	and	CCONJ
gujaf-164	1	81	social	social	ADJ
gujaf-164	1	82	sciences	science	NOUN
gujaf-164	1	83	,	,	PUNCT
gujaf-164	1	84	federal	federal	ADJ
gujaf-164	1	85	university	university	NOUN
gujaf-164	1	86	gusau	gusau	NOUN
gujaf-164	1	87	,	,	PUNCT
gujaf-164	1	88	zamfara	zamfara	PROPN
gujaf-164	1	89	state	state	NOUN
gujaf-164	1	90	-nigeria	-nigeria	PROPN
gujaf-164	1	91	all	all	DET
gujaf-164	1	92	rights	right	NOUN
gujaf-164	1	93	reserved	reserve	VERB
gujaf-164	1	94	except	except	SCONJ
gujaf-164	1	95	for	for	ADP
gujaf-164	1	96	academic	academic	ADJ
gujaf-164	1	97	purposes	purpose	NOUN
gujaf-164	1	98	no	no	DET
gujaf-164	1	99	part	part	NOUN
gujaf-164	1	100	or	or	CCONJ
gujaf-164	1	101	whole	whole	NOUN
gujaf-164	1	102	of	of	ADP
gujaf-164	1	103	this	this	DET
gujaf-164	1	104	publication	publication	NOUN
gujaf-164	1	105	is	be	AUX
gujaf-164	1	106	allowed	allow	VERB
gujaf-164	1	107	to	to	PART
gujaf-164	1	108	be	be	AUX
gujaf-164	1	109	reproduced	reproduce	VERB
gujaf-164	1	110	,	,	PUNCT
gujaf-164	1	111	stored	store	VERB
gujaf-164	1	112	in	in	ADP
gujaf-164	1	113	a	a	DET
gujaf-164	1	114	retrieval	retrieval	NOUN
gujaf-164	1	115	system	system	NOUN
gujaf-164	1	116	or	or	CCONJ
gujaf-164	1	117	transmitted	transmit	VERB
gujaf-164	1	118	in	in	ADP
gujaf-164	1	119	any	any	DET
gujaf-164	1	120	form	form	NOUN
gujaf-164	1	121	or	or	CCONJ
gujaf-164	1	122	by	by	ADP
gujaf-164	1	123	any	any	DET
gujaf-164	1	124	means	mean	NOUN
gujaf-164	1	125	be	be	AUX
gujaf-164	1	126	it	it	PRON
gujaf-164	1	127	mechanical	mechanical	ADJ
gujaf-164	1	128	,	,	PUNCT
gujaf-164	1	129	electrical	electrical	ADJ
gujaf-164	1	130	,	,	PUNCT
gujaf-164	1	131	photocopying	photocopying	NOUN
gujaf-164	1	132	,	,	PUNCT
gujaf-164	1	133	recording	recording	NOUN
gujaf-164	1	134	or	or	CCONJ
gujaf-164	1	135	otherwise	otherwise	ADV
gujaf-164	1	136	,	,	PUNCT
gujaf-164	1	137	without	without	ADP
gujaf-164	1	138	prior	prior	ADJ
gujaf-164	1	139	permission	permission	NOUN
gujaf-164	1	140	of	of	ADP
gujaf-164	1	141	the	the	DET
gujaf-164	1	142	copyright	copyright	NOUN
gujaf-164	1	143	owner	owner	NOUN
gujaf-164	1	144	.	.	PUNCT
gujaf-164	2	1	published	publish	VERB
gujaf-164	2	2	and	and	CCONJ
gujaf-164	2	3	printed	print	VERB
gujaf-164	2	4	by	by	ADP
gujaf-164	2	5	:	:	PUNCT
gujaf-164	2	6	ahmadu	ahmadu	PROPN
gujaf-164	2	7	bello	bello	PROPN
gujaf-164	2	8	university	university	PROPN
gujaf-164	2	9	press	press	NOUN
gujaf-164	2	10	limited	limit	VERB
gujaf-164	2	11	,	,	PUNCT
gujaf-164	2	12	zaria	zaria	PROPN
gujaf-164	2	13	kaduna	kaduna	PROPN
gujaf-164	2	14	state	state	PROPN
gujaf-164	2	15	,	,	PUNCT
gujaf-164	2	16	nigeria	nigeria	PROPN
gujaf-164	2	17	.	.	PUNCT
gujaf-164	3	1	tel	tel	ADP
gujaf-164	3	2	:	:	PUNCT
gujaf-164	3	3	08065949711	08065949711	NUM
gujaf-164	3	4	,	,	PUNCT
gujaf-164	3	5	069	069	NUM
gujaf-164	3	6	-	-	SYM
gujaf-164	3	7	879121	879121	NUM
gujaf-164	3	8	e	e	NOUN
gujaf-164	3	9	-	-	NOUN
gujaf-164	3	10	mail	mail	NOUN
gujaf-164	3	11	:	:	PUNCT
gujaf-164	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-164	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-164	4	1	website	website	NOUN
gujaf-164	4	2	:	:	PUNCT
gujaf-164	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-164	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-164	4	5	iii	iii	PROPN
gujaf-164	4	6	editorial	editorial	PROPN
gujaf-164	4	7	board	board	NOUN
gujaf-164	4	8	editor	editor	NOUN
gujaf-164	4	9	-	-	PUNCT
gujaf-164	4	10	in	in	ADP
gujaf-164	4	11	-	-	PUNCT
gujaf-164	4	12	chief	chief	NOUN
gujaf-164	4	13	:	:	PUNCT
gujaf-164	4	14	prof	prof	PROPN
gujaf-164	4	15	.	.	PUNCT
gujaf-164	4	16	shehu	shehu	PROPN
gujaf-164	4	17	usman	usman	PROPN
gujaf-164	4	18	hassan	hassan	PROPN
gujaf-164	4	19	department	department	PROPN
gujaf-164	4	20	of	of	ADP
gujaf-164	4	21	accounting	accounting	PROPN
gujaf-164	4	22	,	,	PUNCT
gujaf-164	4	23	federal	federal	ADJ
gujaf-164	4	24	university	university	PROPN
gujaf-164	4	25	of	of	ADP
gujaf-164	4	26	kashere	kashere	PROPN
gujaf-164	4	27	,	,	PUNCT
gujaf-164	4	28	gombe	gombe	ADJ
gujaf-164	4	29	state	state	NOUN
gujaf-164	4	30	.	.	PUNCT
gujaf-164	5	1	associate	associate	NOUN
gujaf-164	5	2	editor	editor	NOUN
gujaf-164	5	3	:	:	PUNCT
gujaf-164	5	4	dr	dr	PROPN
gujaf-164	5	5	.	.	PROPN
gujaf-164	5	6	muhammad	muhammad	PROPN
gujaf-164	5	7	mustapha	mustapha	PROPN
gujaf-164	5	8	bagudo	bagudo	PROPN
gujaf-164	5	9	department	department	PROPN
gujaf-164	5	10	of	of	ADP
gujaf-164	5	11	accounting	accounting	PROPN
gujaf-164	5	12	,	,	PUNCT
gujaf-164	5	13	ahmadu	ahmadu	PROPN
gujaf-164	5	14	bello	bello	PROPN
gujaf-164	5	15	university	university	PROPN
gujaf-164	5	16	zaria	zaria	PROPN
gujaf-164	5	17	,	,	PUNCT
gujaf-164	5	18	kaduna	kaduna	PROPN
gujaf-164	5	19	state	state	PROPN
gujaf-164	5	20	.	.	PUNCT
gujaf-164	6	1	managing	manage	VERB
gujaf-164	6	2	editor	editor	NOUN
gujaf-164	6	3	:	:	PUNCT
gujaf-164	6	4	umar	umar	PROPN
gujaf-164	6	5	farouk	farouk	PROPN
gujaf-164	6	6	abdulkarim	abdulkarim	PROPN
gujaf-164	6	7	department	department	PROPN
gujaf-164	6	8	of	of	ADP
gujaf-164	6	9	accounting	accounting	NOUN
gujaf-164	6	10	and	and	CCONJ
gujaf-164	6	11	finance	finance	NOUN
gujaf-164	6	12	,	,	PUNCT
gujaf-164	6	13	federal	federal	ADJ
gujaf-164	6	14	university	university	NOUN
gujaf-164	6	15	gusau	gusau	PROPN
gujaf-164	6	16	,	,	PUNCT
gujaf-164	6	17	zamfara	zamfara	PROPN
gujaf-164	6	18	state	state	PROPN
gujaf-164	6	19	.	.	PUNCT
gujaf-164	7	1	editorial	editorial	PROPN
gujaf-164	7	2	board	board	NOUN
gujaf-164	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-164	7	4	modu	modu	PROPN
gujaf-164	7	5	kumshe	kumshe	PROPN
gujaf-164	7	6	department	department	PROPN
gujaf-164	7	7	of	of	ADP
gujaf-164	7	8	accounting	accounting	PROPN
gujaf-164	7	9	,	,	PUNCT
gujaf-164	7	10	university	university	NOUN
gujaf-164	7	11	of	of	ADP
gujaf-164	7	12	maiduguri	maiduguri	PROPN
gujaf-164	7	13	,	,	PUNCT
gujaf-164	7	14	borno	borno	PROPN
gujaf-164	7	15	state	state	PROPN
gujaf-164	7	16	.	.	PUNCT
gujaf-164	8	1	prof	prof	PROPN
gujaf-164	8	2	ugochukwu	ugochukwu	PROPN
gujaf-164	8	3	c.	c.	PROPN
gujaf-164	8	4	nzewi	nzewi	VERB
gujaf-164	8	5	department	department	PROPN
gujaf-164	8	6	of	of	ADP
gujaf-164	8	7	accounting	accounting	PROPN
gujaf-164	8	8	,	,	PUNCT
gujaf-164	8	9	paul	paul	PROPN
gujaf-164	8	10	university	university	PROPN
gujaf-164	8	11	awka	awka	NOUN
gujaf-164	8	12	,	,	PUNCT
gujaf-164	8	13	anambra	anambra	PROPN
gujaf-164	8	14	state	state	PROPN
gujaf-164	8	15	.	.	PUNCT
gujaf-164	9	1	prof	prof	PROPN
gujaf-164	9	2	kabir	kabir	PROPN
gujaf-164	9	3	tahir	tahir	PROPN
gujaf-164	9	4	hamid	hamid	PROPN
gujaf-164	9	5	department	department	PROPN
gujaf-164	9	6	of	of	ADP
gujaf-164	9	7	accounting	accounting	PROPN
gujaf-164	9	8	,	,	PUNCT
gujaf-164	9	9	bayero	bayero	PROPN
gujaf-164	9	10	university	university	PROPN
gujaf-164	9	11	,	,	PUNCT
gujaf-164	9	12	kano	kano	PROPN
gujaf-164	9	13	,	,	PUNCT
gujaf-164	9	14	kano	kano	PROPN
gujaf-164	9	15	state	state	PROPN
gujaf-164	9	16	.	.	PUNCT
gujaf-164	10	1	prof	prof	PROPN
gujaf-164	10	2	.	.	PUNCT
gujaf-164	11	1	ekoja	ekoja	PROPN
gujaf-164	11	2	b.	b.	PROPN
gujaf-164	11	3	ekoja	ekoja	PROPN
gujaf-164	11	4	department	department	PROPN
gujaf-164	11	5	of	of	ADP
gujaf-164	11	6	accounting	accounting	PROPN
gujaf-164	11	7	,	,	PUNCT
gujaf-164	11	8	university	university	PROPN
gujaf-164	11	9	of	of	ADP
gujaf-164	11	10	jos	jos	PROPN
gujaf-164	11	11	.	.	PROPN
gujaf-164	11	12	prof	prof	PROPN
gujaf-164	11	13	.	.	PUNCT
gujaf-164	12	1	clifford	clifford	PROPN
gujaf-164	12	2	ofurum	ofurum	PROPN
gujaf-164	12	3	department	department	PROPN
gujaf-164	12	4	of	of	ADP
gujaf-164	12	5	accounting	accounting	PROPN
gujaf-164	12	6	,	,	PUNCT
gujaf-164	12	7	university	university	NOUN
gujaf-164	12	8	of	of	ADP
gujaf-164	12	9	portharcourt	portharcourt	PROPN
gujaf-164	12	10	,	,	PUNCT
gujaf-164	12	11	rivers	river	NOUN
gujaf-164	12	12	state	state	PROPN
gujaf-164	12	13	.	.	PUNCT
gujaf-164	13	1	prof	prof	PROPN
gujaf-164	13	2	.	.	PUNCT
gujaf-164	14	1	ahmad	ahmad	PROPN
gujaf-164	14	2	bello	bello	PROPN
gujaf-164	14	3	dogarawa	dogarawa	PROPN
gujaf-164	14	4	department	department	PROPN
gujaf-164	14	5	of	of	ADP
gujaf-164	14	6	accounting	accounting	NOUN
gujaf-164	14	7	,	,	PUNCT
gujaf-164	14	8	ahmadu	ahmadu	PROPN
gujaf-164	14	9	bello	bello	PROPN
gujaf-164	14	10	university	university	PROPN
gujaf-164	14	11	zaria	zaria	PROPN
gujaf-164	14	12	.	.	PUNCT
gujaf-164	15	1	prof	prof	PROPN
gujaf-164	15	2	.	.	PUNCT
gujaf-164	16	1	yusuf	yusuf	PROPN
gujaf-164	16	2	.	.	PUNCT
gujaf-164	17	1	b.	b.	PROPN
gujaf-164	17	2	rahman	rahman	PROPN
gujaf-164	17	3	department	department	PROPN
gujaf-164	17	4	of	of	ADP
gujaf-164	17	5	accounting	accounting	PROPN
gujaf-164	17	6	,	,	PUNCT
gujaf-164	17	7	lagos	lagos	NOUN
gujaf-164	17	8	state	state	PROPN
gujaf-164	17	9	university	university	PROPN
gujaf-164	17	10	,	,	PUNCT
gujaf-164	17	11	lagos	lagos	NOUN
gujaf-164	17	12	state	state	NOUN
gujaf-164	17	13	.	.	PUNCT
gujaf-164	18	1	prof	prof	PROPN
gujaf-164	18	2	.	.	PUNCT
gujaf-164	19	1	suleiman	suleiman	PROPN
gujaf-164	19	2	a.	a.	PROPN
gujaf-164	19	3	s.	s.	PROPN
gujaf-164	19	4	aruwa	aruwa	PROPN
gujaf-164	19	5	department	department	PROPN
gujaf-164	19	6	of	of	ADP
gujaf-164	19	7	accounting	accounting	PROPN
gujaf-164	19	8	,	,	PUNCT
gujaf-164	19	9	nasarawa	nasarawa	PROPN
gujaf-164	19	10	state	state	PROPN
gujaf-164	19	11	university	university	PROPN
gujaf-164	19	12	,	,	PUNCT
gujaf-164	19	13	keffi	keffi	PROPN
gujaf-164	19	14	,	,	PUNCT
gujaf-164	19	15	nasarawa	nasarawa	PROPN
gujaf-164	19	16	state	state	PROPN
gujaf-164	19	17	.	.	PUNCT
gujaf-164	20	1	prof	prof	PROPN
gujaf-164	20	2	.	.	PUNCT
gujaf-164	21	1	muhammad	muhammad	PROPN
gujaf-164	21	2	junaidu	junaidu	PROPN
gujaf-164	21	3	kurawa	kurawa	PROPN
gujaf-164	21	4	department	department	PROPN
gujaf-164	21	5	of	of	ADP
gujaf-164	21	6	accounting	accounting	PROPN
gujaf-164	21	7	,	,	PUNCT
gujaf-164	21	8	bayero	bayero	PROPN
gujaf-164	21	9	university	university	PROPN
gujaf-164	21	10	kano	kano	PROPN
gujaf-164	21	11	,	,	PUNCT
gujaf-164	21	12	kano	kano	PROPN
gujaf-164	21	13	state	state	PROPN
gujaf-164	21	14	.	.	PUNCT
gujaf-164	22	1	prof	prof	PROPN
gujaf-164	22	2	.	.	PUNCT
gujaf-164	23	1	muhammad	muhammad	PROPN
gujaf-164	23	2	habibu	habibu	ADJ
gujaf-164	23	3	sabari	sabari	PROPN
gujaf-164	23	4	department	department	PROPN
gujaf-164	23	5	of	of	ADP
gujaf-164	23	6	accounting	accounting	NOUN
gujaf-164	23	7	,	,	PUNCT
gujaf-164	23	8	ahmadu	ahmadu	PROPN
gujaf-164	23	9	bello	bello	PROPN
gujaf-164	23	10	university	university	PROPN
gujaf-164	23	11	,	,	PUNCT
gujaf-164	23	12	zaria	zaria	PROPN
gujaf-164	23	13	.	.	PUNCT
gujaf-164	24	1	iv	iv	NUM
gujaf-164	24	2	prof	prof	PROPN
gujaf-164	24	3	.	.	PUNCT
gujaf-164	25	1	okpanachi	okpanachi	PROPN
gujaf-164	25	2	joshua	joshua	PROPN
gujaf-164	25	3	department	department	PROPN
gujaf-164	25	4	of	of	ADP
gujaf-164	25	5	accounting	accounting	NOUN
gujaf-164	25	6	and	and	CCONJ
gujaf-164	25	7	management	management	NOUN
gujaf-164	25	8	,	,	PUNCT
gujaf-164	25	9	nigerian	nigerian	ADJ
gujaf-164	25	10	defence	defence	PROPN
gujaf-164	25	11	academy	academy	PROPN
gujaf-164	25	12	,	,	PUNCT
gujaf-164	25	13	kaduna	kaduna	PROPN
gujaf-164	25	14	.	.	PROPN
gujaf-164	25	15	prof	prof	PROPN
gujaf-164	25	16	.	.	PUNCT
gujaf-164	26	1	hassan	hassan	PROPN
gujaf-164	26	2	ibrahim	ibrahim	PROPN
gujaf-164	26	3	department	department	PROPN
gujaf-164	26	4	of	of	ADP
gujaf-164	26	5	accounting	accounting	PROPN
gujaf-164	26	6	,	,	PUNCT
gujaf-164	26	7	ibb	ibb	NOUN
gujaf-164	26	8	university	university	NOUN
gujaf-164	26	9	,	,	PUNCT
gujaf-164	26	10	lapai	lapai	NOUN
gujaf-164	26	11	,	,	PUNCT
gujaf-164	26	12	niger	niger	NOUN
gujaf-164	26	13	state	state	NOUN
gujaf-164	26	14	.	.	PUNCT
gujaf-164	27	1	prof	prof	PROPN
gujaf-164	27	2	.	.	PUNCT
gujaf-164	28	1	ifeoma	ifeoma	PROPN
gujaf-164	28	2	mary	mary	PROPN
gujaf-164	28	3	okwo	okwo	PROPN
gujaf-164	28	4	department	department	PROPN
gujaf-164	28	5	of	of	ADP
gujaf-164	28	6	accounting	accounting	PROPN
gujaf-164	28	7	,	,	PUNCT
gujaf-164	28	8	enugu	enugu	PROPN
gujaf-164	28	9	state	state	PROPN
gujaf-164	28	10	university	university	PROPN
gujaf-164	28	11	of	of	ADP
gujaf-164	28	12	science	science	NOUN
gujaf-164	28	13	and	and	CCONJ
gujaf-164	28	14	technology	technology	NOUN
gujaf-164	28	15	,	,	PUNCT
gujaf-164	28	16	enugu	enugu	PROPN
gujaf-164	28	17	state	state	PROPN
gujaf-164	28	18	.	.	PUNCT
gujaf-164	29	1	prof	prof	PROPN
gujaf-164	29	2	.	.	PROPN
gujaf-164	30	1	aminu	aminu	PROPN
gujaf-164	30	2	isah	isah	PROPN
gujaf-164	30	3	department	department	PROPN
gujaf-164	30	4	of	of	ADP
gujaf-164	30	5	accounting	accounting	PROPN
gujaf-164	30	6	,	,	PUNCT
gujaf-164	30	7	bayero	bayero	PROPN
gujaf-164	30	8	university	university	PROPN
gujaf-164	30	9	,	,	PUNCT
gujaf-164	30	10	kano	kano	PROPN
gujaf-164	30	11	,	,	PUNCT
gujaf-164	30	12	kano	kano	PROPN
gujaf-164	30	13	state	state	PROPN
gujaf-164	30	14	.	.	PUNCT
gujaf-164	31	1	prof	prof	PROPN
gujaf-164	31	2	.	.	PUNCT
gujaf-164	32	1	ahmadu	ahmadu	PROPN
gujaf-164	32	2	bello	bello	PROPN
gujaf-164	32	3	department	department	PROPN
gujaf-164	32	4	of	of	ADP
gujaf-164	32	5	accounting	accounting	NOUN
gujaf-164	32	6	,	,	PUNCT
gujaf-164	32	7	ahmadu	ahmadu	PROPN
gujaf-164	32	8	bello	bello	PROPN
gujaf-164	32	9	university	university	PROPN
gujaf-164	32	10	,	,	PUNCT
gujaf-164	32	11	zaria	zaria	PROPN
gujaf-164	32	12	.	.	PUNCT
gujaf-164	33	1	prof	prof	PROPN
gujaf-164	33	2	.	.	PUNCT
gujaf-164	34	1	musa	musa	PROPN
gujaf-164	34	2	yelwa	yelwa	PROPN
gujaf-164	34	3	abubakar	abubakar	PROPN
gujaf-164	34	4	department	department	PROPN
gujaf-164	34	5	of	of	ADP
gujaf-164	34	6	accounting	accounting	PROPN
gujaf-164	34	7	,	,	PUNCT
gujaf-164	34	8	usmanu	usmanu	PROPN
gujaf-164	34	9	danfodiyo	danfodiyo	PROPN
gujaf-164	34	10	university	university	PROPN
gujaf-164	34	11	,	,	PUNCT
gujaf-164	34	12	sokoto	sokoto	PROPN
gujaf-164	34	13	state	state	PROPN
gujaf-164	34	14	.	.	PUNCT
gujaf-164	35	1	dr	dr	PROPN
gujaf-164	35	2	.	.	PROPN
gujaf-164	35	3	salisu	salisu	PROPN
gujaf-164	35	4	abubakar	abubakar	PROPN
gujaf-164	35	5	department	department	PROPN
gujaf-164	35	6	of	of	ADP
gujaf-164	35	7	accounting	accounting	NOUN
gujaf-164	35	8	,	,	PUNCT
gujaf-164	35	9	ahmadu	ahmadu	PROPN
gujaf-164	35	10	bello	bello	PROPN
gujaf-164	35	11	university	university	PROPN
gujaf-164	35	12	zaria	zaria	PROPN
gujaf-164	35	13	,	,	PUNCT
gujaf-164	35	14	kaduna	kaduna	PROPN
gujaf-164	35	15	state	state	PROPN
gujaf-164	35	16	.	.	PUNCT
gujaf-164	36	1	dr	dr	PROPN
gujaf-164	36	2	.	.	PROPN
gujaf-164	36	3	isaq	isaq	PROPN
gujaf-164	36	4	alhaji	alhaji	PROPN
gujaf-164	36	5	samaila	samaila	PROPN
gujaf-164	36	6	department	department	PROPN
gujaf-164	36	7	of	of	ADP
gujaf-164	36	8	accounting	accounting	PROPN
gujaf-164	36	9	,	,	PUNCT
gujaf-164	36	10	bayero	bayero	PROPN
gujaf-164	36	11	university	university	NOUN
gujaf-164	36	12	,	,	PUNCT
gujaf-164	36	13	kano	kano	PROPN
gujaf-164	36	14	state	state	PROPN
gujaf-164	36	15	.	.	PUNCT
gujaf-164	37	1	dr	dr	PROPN
gujaf-164	37	2	.	.	PROPN
gujaf-164	37	3	fatima	fatima	PROPN
gujaf-164	37	4	alfa	alfa	PROPN
gujaf-164	37	5	department	department	PROPN
gujaf-164	37	6	of	of	ADP
gujaf-164	37	7	accounting	accounting	PROPN
gujaf-164	37	8	,	,	PUNCT
gujaf-164	37	9	university	university	NOUN
gujaf-164	37	10	of	of	ADP
gujaf-164	37	11	maiduguri	maiduguri	PROPN
gujaf-164	37	12	,	,	PUNCT
gujaf-164	37	13	borno	borno	PROPN
gujaf-164	37	14	state	state	PROPN
gujaf-164	37	15	.	.	PUNCT
gujaf-164	38	1	dr	dr	PROPN
gujaf-164	38	2	.	.	PROPN
gujaf-164	38	3	sunusi	sunusi	PROPN
gujaf-164	38	4	sa'ad	sa'ad	PROPN
gujaf-164	38	5	ahmad	ahmad	PROPN
gujaf-164	38	6	department	department	PROPN
gujaf-164	38	7	of	of	ADP
gujaf-164	38	8	accounting	accounting	PROPN
gujaf-164	38	9	,	,	PUNCT
gujaf-164	38	10	federal	federal	ADJ
gujaf-164	38	11	university	university	NOUN
gujaf-164	38	12	dutse	dutse	NOUN
gujaf-164	38	13	,	,	PUNCT
gujaf-164	38	14	jigawa	jigawa	PROPN
gujaf-164	38	15	state	state	PROPN
gujaf-164	38	16	.	.	PUNCT
gujaf-164	39	1	dr	dr	PROPN
gujaf-164	39	2	.	.	PROPN
gujaf-164	39	3	nasiru	nasiru	PROPN
gujaf-164	39	4	a.	a.	PROPN
gujaf-164	39	5	ka’oje	ka’oje	PROPN
gujaf-164	39	6	department	department	PROPN
gujaf-164	39	7	of	of	ADP
gujaf-164	39	8	accounting	accounting	PROPN
gujaf-164	39	9	,	,	PUNCT
gujaf-164	39	10	usmanu	usmanu	PROPN
gujaf-164	39	11	danfodiyo	danfodiyo	PROPN
gujaf-164	39	12	university	university	PROPN
gujaf-164	39	13	sokoto	sokoto	PROPN
gujaf-164	39	14	state	state	PROPN
gujaf-164	39	15	.	.	PUNCT
gujaf-164	40	1	dr	dr	PROPN
gujaf-164	40	2	.	.	PROPN
gujaf-164	40	3	aminu	aminu	PROPN
gujaf-164	40	4	abdullahi	abdullahi	PROPN
gujaf-164	40	5	department	department	PROPN
gujaf-164	40	6	of	of	ADP
gujaf-164	40	7	accounting	accounting	PROPN
gujaf-164	40	8	,	,	PUNCT
gujaf-164	40	9	usmanu	usmanu	PROPN
gujaf-164	40	10	danfodiyo	danfodiyo	PROPN
gujaf-164	40	11	university	university	PROPN
gujaf-164	40	12	sokoto	sokoto	PROPN
gujaf-164	40	13	,	,	PUNCT
gujaf-164	40	14	state	state	PROPN
gujaf-164	40	15	.	.	PUNCT
gujaf-164	41	1	dr	dr	PROPN
gujaf-164	41	2	.	.	PROPN
gujaf-164	41	3	onipe	onipe	PROPN
gujaf-164	41	4	adebenege	adebenege	PROPN
gujaf-164	41	5	yahaya	yahaya	PROPN
gujaf-164	41	6	department	department	PROPN
gujaf-164	41	7	of	of	ADP
gujaf-164	41	8	accounting	accounting	PROPN
gujaf-164	41	9	,	,	PUNCT
gujaf-164	41	10	nigerian	nigerian	ADJ
gujaf-164	41	11	defence	defence	PROPN
gujaf-164	41	12	academy	academy	PROPN
gujaf-164	41	13	,	,	PUNCT
gujaf-164	41	14	kaduna	kaduna	PROPN
gujaf-164	41	15	state	state	PROPN
gujaf-164	41	16	.	.	PUNCT
gujaf-164	42	1	dr	dr	PROPN
gujaf-164	42	2	.	.	PROPN
gujaf-164	42	3	saidu	saidu	PROPN
gujaf-164	42	4	adamu	adamu	PROPN
gujaf-164	42	5	department	department	PROPN
gujaf-164	42	6	of	of	ADP
gujaf-164	42	7	accounting	accounting	PROPN
gujaf-164	42	8	,	,	PUNCT
gujaf-164	42	9	federal	federal	ADJ
gujaf-164	42	10	university	university	PROPN
gujaf-164	42	11	of	of	ADP
gujaf-164	42	12	kashere	kashere	PROPN
gujaf-164	42	13	,	,	PUNCT
gujaf-164	42	14	gombe	gombe	ADJ
gujaf-164	42	15	state	state	NOUN
gujaf-164	42	16	.	.	PUNCT
gujaf-164	43	1	dr	dr	PROPN
gujaf-164	43	2	.	.	PROPN
gujaf-164	43	3	nasiru	nasiru	PROPN
gujaf-164	43	4	yunusa	yunusa	PROPN
gujaf-164	43	5	department	department	PROPN
gujaf-164	43	6	of	of	ADP
gujaf-164	43	7	accounting	accounting	NOUN
gujaf-164	43	8	,	,	PUNCT
gujaf-164	43	9	ahmadu	ahmadu	PROPN
gujaf-164	43	10	bello	bello	PROPN
gujaf-164	43	11	university	university	PROPN
gujaf-164	43	12	zaria	zaria	PROPN
gujaf-164	43	13	.	.	PUNCT
gujaf-164	44	1	dr	dr	PROPN
gujaf-164	44	2	.	.	PROPN
gujaf-164	44	3	aisha	aisha	PROPN
gujaf-164	44	4	nuhu	nuhu	PROPN
gujaf-164	44	5	muhammad	muhammad	PROPN
gujaf-164	44	6	department	department	PROPN
gujaf-164	44	7	of	of	ADP
gujaf-164	44	8	accounting	accounting	PROPN
gujaf-164	44	9	,	,	PUNCT
gujaf-164	44	10	ahmadu	ahmadu	PROPN
gujaf-164	44	11	bello	bello	PROPN
gujaf-164	44	12	university	university	PROPN
gujaf-164	44	13	zaria	zaria	PROPN
gujaf-164	44	14	.	.	PUNCT
gujaf-164	45	1	dr	dr	PROPN
gujaf-164	45	2	.	.	PROPN
gujaf-164	45	3	lawal	lawal	PROPN
gujaf-164	45	4	muhammad	muhammad	PROPN
gujaf-164	45	5	department	department	PROPN
gujaf-164	45	6	of	of	ADP
gujaf-164	45	7	accounting	accounting	PROPN
gujaf-164	45	8	,	,	PUNCT
gujaf-164	45	9	ahmadu	ahmadu	PROPN
gujaf-164	45	10	bello	bello	PROPN
gujaf-164	45	11	university	university	PROPN
gujaf-164	45	12	zaria	zaria	PROPN
gujaf-164	45	13	.	.	PROPN
gujaf-164	46	1	v	v	PROPN
gujaf-164	46	2	dr	dr	PROPN
gujaf-164	46	3	.	.	PROPN
gujaf-164	46	4	farouk	farouk	PROPN
gujaf-164	46	5	adeza	adeza	PROPN
gujaf-164	46	6	school	school	NOUN
gujaf-164	46	7	of	of	ADP
gujaf-164	46	8	business	business	NOUN
gujaf-164	46	9	and	and	CCONJ
gujaf-164	46	10	entrepreneurship	entrepreneurship	NOUN
gujaf-164	46	11	,	,	PUNCT
gujaf-164	46	12	american	american	PROPN
gujaf-164	46	13	university	university	PROPN
gujaf-164	46	14	of	of	ADP
gujaf-164	46	15	nigeria	nigeria	PROPN
gujaf-164	46	16	,	,	PUNCT
gujaf-164	46	17	yola	yola	PROPN
gujaf-164	46	18	.	.	PUNCT
gujaf-164	47	1	dr	dr	PROPN
gujaf-164	47	2	.	.	PROPN
gujaf-164	47	3	bashir	bashir	PROPN
gujaf-164	47	4	umar	umar	PROPN
gujaf-164	47	5	farouk	farouk	PROPN
gujaf-164	47	6	department	department	PROPN
gujaf-164	47	7	of	of	ADP
gujaf-164	47	8	economics	economic	NOUN
gujaf-164	47	9	,	,	PUNCT
gujaf-164	47	10	federal	federal	ADJ
gujaf-164	47	11	university	university	NOUN
gujaf-164	47	12	gusau	gusau	PROPN
gujaf-164	47	13	,	,	PUNCT
gujaf-164	47	14	zamfara	zamfara	PROPN
gujaf-164	47	15	state	state	PROPN
gujaf-164	47	16	.	.	PUNCT
gujaf-164	48	1	dr	dr	PROPN
gujaf-164	48	2	emmanuel	emmanuel	PROPN
gujaf-164	48	3	omokhuale	omokhuale	PROPN
gujaf-164	48	4	department	department	PROPN
gujaf-164	48	5	of	of	ADP
gujaf-164	48	6	mathematics	mathematics	PROPN
gujaf-164	48	7	,	,	PUNCT
gujaf-164	48	8	federal	federal	ADJ
gujaf-164	48	9	university	university	NOUN
gujaf-164	48	10	gusau	gusau	NOUN
gujaf-164	48	11	,	,	PUNCT
gujaf-164	48	12	zamfara	zamfara	PROPN
gujaf-164	48	13	.	.	PUNCT
gujaf-164	49	1	state	state	PROPN
gujaf-164	49	2	advisory	advisory	PROPN
gujaf-164	49	3	board	board	NOUN
gujaf-164	49	4	members	members	PROPN
gujaf-164	49	5	prof	prof	PROPN
gujaf-164	49	6	.	.	PUNCT
gujaf-164	50	1	kabiru	kabiru	PROPN
gujaf-164	50	2	isah	isah	PROPN
gujaf-164	50	3	dandago	dandago	PROPN
gujaf-164	50	4	,	,	PUNCT
gujaf-164	50	5	bayero	bayero	PROPN
gujaf-164	50	6	university	university	PROPN
gujaf-164	50	7	kano	kano	PROPN
gujaf-164	50	8	,	,	PUNCT
gujaf-164	50	9	kano	kano	PROPN
gujaf-164	50	10	state	state	PROPN
gujaf-164	50	11	.	.	PUNCT
gujaf-164	51	1	prof	prof	PROPN
gujaf-164	51	2	a	a	DET
gujaf-164	51	3	m	m	NOUN
gujaf-164	51	4	bashir	bashir	NOUN
gujaf-164	51	5	,	,	PUNCT
gujaf-164	51	6	usmanu	usmanu	PROPN
gujaf-164	51	7	danfodiyo	danfodiyo	PROPN
gujaf-164	51	8	university	university	PROPN
gujaf-164	51	9	sokoto	sokoto	PROPN
gujaf-164	51	10	,	,	PUNCT
gujaf-164	51	11	sokoto	sokoto	PROPN
gujaf-164	51	12	state	state	PROPN
gujaf-164	51	13	.	.	PUNCT
gujaf-164	52	1	prof	prof	PROPN
gujaf-164	52	2	.	.	PUNCT
gujaf-164	53	1	muhammad	muhammad	PROPN
gujaf-164	53	2	tanko	tanko	PROPN
gujaf-164	53	3	,	,	PUNCT
gujaf-164	53	4	kaduna	kaduna	PROPN
gujaf-164	53	5	state	state	PROPN
gujaf-164	53	6	university	university	PROPN
gujaf-164	53	7	,	,	PUNCT
gujaf-164	53	8	kaduna	kaduna	PROPN
gujaf-164	53	9	.	.	PROPN
gujaf-164	53	10	prof	prof	PROPN
gujaf-164	53	11	.	.	PUNCT
gujaf-164	53	12	bayero	bayero	PROPN
gujaf-164	54	1	a	a	DET
gujaf-164	54	2	m	m	NOUN
gujaf-164	54	3	sabir	sabir	NOUN
gujaf-164	54	4	,	,	PUNCT
gujaf-164	54	5	usmanu	usmanu	PROPN
gujaf-164	54	6	danfodiyo	danfodiyo	PROPN
gujaf-164	54	7	university	university	PROPN
gujaf-164	54	8	sokoto	sokoto	PROPN
gujaf-164	54	9	,	,	PUNCT
gujaf-164	54	10	sokoto	sokoto	PROPN
gujaf-164	54	11	state	state	PROPN
gujaf-164	54	12	.	.	PUNCT
gujaf-164	55	1	prof	prof	PROPN
gujaf-164	55	2	.	.	PUNCT
gujaf-164	56	1	aliyu	aliyu	PROPN
gujaf-164	56	2	sulaiman	sulaiman	PROPN
gujaf-164	56	3	kantudu	kantudu	PROPN
gujaf-164	56	4	,	,	PUNCT
gujaf-164	56	5	bayero	bayero	PROPN
gujaf-164	56	6	university	university	PROPN
gujaf-164	56	7	kano	kano	PROPN
gujaf-164	56	8	,	,	PUNCT
gujaf-164	56	9	kano	kano	PROPN
gujaf-164	56	10	state	state	PROPN
gujaf-164	56	11	.	.	PUNCT
gujaf-164	57	1	editorial	editorial	PROPN
gujaf-164	57	2	secretary	secretary	PROPN
gujaf-164	57	3	usman	usman	PROPN
gujaf-164	57	4	muhammad	muhammad	PROPN
gujaf-164	57	5	adam	adam	PROPN
gujaf-164	57	6	department	department	PROPN
gujaf-164	57	7	of	of	ADP
gujaf-164	57	8	accounting	accounting	NOUN
gujaf-164	57	9	and	and	CCONJ
gujaf-164	57	10	finance	finance	NOUN
gujaf-164	57	11	,	,	PUNCT
gujaf-164	57	12	federal	federal	ADJ
gujaf-164	57	13	university	university	NOUN
gujaf-164	57	14	gusau	gusau	PROPN
gujaf-164	57	15	,	,	PUNCT
gujaf-164	57	16	zamfara	zamfara	PROPN
gujaf-164	57	17	state	state	PROPN
gujaf-164	57	18	.	.	PUNCT
gujaf-164	58	1	vi	vi	NOUN
gujaf-164	58	2	call	call	NOUN
gujaf-164	58	3	for	for	ADP
gujaf-164	58	4	papers	paper	NOUN
gujaf-164	58	5	the	the	DET
gujaf-164	58	6	editorial	editorial	ADJ
gujaf-164	58	7	board	board	NOUN
gujaf-164	58	8	of	of	ADP
gujaf-164	58	9	gusau	gusau	PROPN
gujaf-164	58	10	journal	journal	PROPN
gujaf-164	58	11	of	of	ADP
gujaf-164	58	12	accounting	accounting	NOUN
gujaf-164	58	13	and	and	CCONJ
gujaf-164	58	14	finance	finance	NOUN
gujaf-164	58	15	(	(	PUNCT
gujaf-164	58	16	gujaf	gujaf	NOUN
gujaf-164	58	17	)	)	PUNCT
gujaf-164	58	18	is	be	AUX
gujaf-164	58	19	hereby	hereby	ADV
gujaf-164	58	20	inviting	invite	VERB
gujaf-164	58	21	authors	author	NOUN
gujaf-164	58	22	to	to	PART
gujaf-164	58	23	submit	submit	VERB
gujaf-164	58	24	their	their	PRON
gujaf-164	58	25	unpublished	unpublished	ADJ
gujaf-164	58	26	manuscript	manuscript	NOUN
gujaf-164	58	27	for	for	ADP
gujaf-164	58	28	publication	publication	NOUN
gujaf-164	58	29	.	.	PUNCT
gujaf-164	59	1	the	the	DET
gujaf-164	59	2	journal	journal	NOUN
gujaf-164	59	3	is	be	AUX
gujaf-164	59	4	published	publish	VERB
gujaf-164	59	5	in	in	ADP
gujaf-164	59	6	two	two	NUM
gujaf-164	59	7	issues	issue	NOUN
gujaf-164	59	8	of	of	ADP
gujaf-164	59	9	april	april	PROPN
gujaf-164	59	10	and	and	CCONJ
gujaf-164	59	11	october	october	PROPN
gujaf-164	59	12	annually	annually	ADV
gujaf-164	59	13	.	.	PUNCT
gujaf-164	60	1	gujaf	gujaf	NOUN
gujaf-164	60	2	is	be	AUX
gujaf-164	60	3	a	a	DET
gujaf-164	60	4	double	double	ADJ
gujaf-164	60	5	-	-	PUNCT
gujaf-164	60	6	blind	blind	ADJ
gujaf-164	60	7	peer	peer	NOUN
gujaf-164	60	8	reviewed	review	VERB
gujaf-164	60	9	journal	journal	NOUN
gujaf-164	60	10	published	publish	VERB
gujaf-164	60	11	by	by	ADP
gujaf-164	60	12	the	the	DET
gujaf-164	60	13	department	department	NOUN
gujaf-164	60	14	of	of	ADP
gujaf-164	60	15	accounting	accounting	NOUN
gujaf-164	60	16	and	and	CCONJ
gujaf-164	60	17	finance	finance	NOUN
gujaf-164	60	18	,	,	PUNCT
gujaf-164	60	19	faculty	faculty	NOUN
gujaf-164	60	20	of	of	ADP
gujaf-164	60	21	management	management	NOUN
gujaf-164	60	22	and	and	CCONJ
gujaf-164	60	23	social	social	ADJ
gujaf-164	60	24	sciences	science	NOUN
gujaf-164	60	25	,	,	PUNCT
gujaf-164	60	26	federal	federal	ADJ
gujaf-164	60	27	university	university	NOUN
gujaf-164	60	28	gusau	gusau	NOUN
gujaf-164	60	29	,	,	PUNCT
gujaf-164	60	30	zamfara	zamfara	PROPN
gujaf-164	60	31	state	state	PROPN
gujaf-164	60	32	nigeria	nigeria	PROPN
gujaf-164	60	33	the	the	DET
gujaf-164	60	34	journal	journal	PROPN
gujaf-164	60	35	accepts	accept	VERB
gujaf-164	60	36	papers	paper	NOUN
gujaf-164	60	37	in	in	ADP
gujaf-164	60	38	all	all	DET
gujaf-164	60	39	areas	area	NOUN
gujaf-164	60	40	of	of	ADP
gujaf-164	60	41	accounting	accounting	NOUN
gujaf-164	60	42	and	and	CCONJ
gujaf-164	60	43	finance	finance	NOUN
gujaf-164	60	44	for	for	ADP
gujaf-164	60	45	publication	publication	NOUN
gujaf-164	60	46	which	which	PRON
gujaf-164	60	47	include	include	VERB
gujaf-164	60	48	:	:	PUNCT
gujaf-164	60	49	accounting	accounting	NOUN
gujaf-164	60	50	standards	standard	NOUN
gujaf-164	60	51	,	,	PUNCT
gujaf-164	60	52	accounting	account	VERB
gujaf-164	60	53	information	information	NOUN
gujaf-164	60	54	system	system	NOUN
gujaf-164	60	55	,	,	PUNCT
gujaf-164	60	56	financial	financial	ADJ
gujaf-164	60	57	reporting	reporting	NOUN
gujaf-164	60	58	,	,	PUNCT
gujaf-164	60	59	earnings	earning	NOUN
gujaf-164	60	60	management	management	NOUN
gujaf-164	60	61	,	,	PUNCT
gujaf-164	60	62	,	,	PUNCT
gujaf-164	60	63	auditing	auditing	NOUN
gujaf-164	60	64	and	and	CCONJ
gujaf-164	60	65	investigation	investigation	NOUN
gujaf-164	60	66	,	,	PUNCT
gujaf-164	60	67	auditing	auditing	NOUN
gujaf-164	60	68	and	and	CCONJ
gujaf-164	60	69	standards	standard	NOUN
gujaf-164	60	70	,	,	PUNCT
gujaf-164	60	71	public	public	ADJ
gujaf-164	60	72	sector	sector	NOUN
gujaf-164	60	73	accounting	accounting	NOUN
gujaf-164	60	74	and	and	CCONJ
gujaf-164	60	75	auditing	auditing	NOUN
gujaf-164	60	76	,	,	PUNCT
gujaf-164	60	77	taxation	taxation	NOUN
gujaf-164	60	78	and	and	CCONJ
gujaf-164	60	79	revenue	revenue	NOUN
gujaf-164	60	80	administration	administration	NOUN
gujaf-164	60	81	,	,	PUNCT
gujaf-164	60	82	corporate	corporate	ADJ
gujaf-164	60	83	governance	governance	NOUN
gujaf-164	60	84	issues	issue	NOUN
gujaf-164	60	85	,	,	PUNCT
gujaf-164	60	86	corporate	corporate	ADJ
gujaf-164	60	87	social	social	ADJ
gujaf-164	60	88	responsibility	responsibility	NOUN
gujaf-164	60	89	,	,	PUNCT
gujaf-164	60	90	sustainability	sustainability	NOUN
gujaf-164	60	91	and	and	CCONJ
gujaf-164	60	92	environmental	environmental	ADJ
gujaf-164	60	93	reporting	reporting	NOUN
gujaf-164	60	94	issue	issue	NOUN
gujaf-164	60	95	,	,	PUNCT
gujaf-164	60	96	information	information	NOUN
gujaf-164	60	97	and	and	CCONJ
gujaf-164	60	98	communication	communication	NOUN
gujaf-164	60	99	technology	technology	NOUN
gujaf-164	60	100	issues	issue	NOUN
gujaf-164	60	101	,	,	PUNCT
gujaf-164	60	102	bankruptcy	bankruptcy	NOUN
gujaf-164	60	103	prediction	prediction	NOUN
gujaf-164	60	104	,	,	PUNCT
gujaf-164	60	105	corporate	corporate	ADJ
gujaf-164	60	106	finance	finance	NOUN
gujaf-164	60	107	,	,	PUNCT
gujaf-164	60	108	personal	personal	ADJ
gujaf-164	60	109	finance	finance	NOUN
gujaf-164	60	110	,	,	PUNCT
gujaf-164	60	111	merger	merger	NOUN
gujaf-164	60	112	and	and	CCONJ
gujaf-164	60	113	acquisitions	acquisition	NOUN
gujaf-164	60	114	,	,	PUNCT
gujaf-164	60	115	capital	capital	NOUN
gujaf-164	60	116	structure	structure	NOUN
gujaf-164	60	117	,	,	PUNCT
gujaf-164	60	118	working	work	VERB
gujaf-164	60	119	capital	capital	NOUN
gujaf-164	60	120	management	management	NOUN
gujaf-164	60	121	,	,	PUNCT
gujaf-164	60	122	enterprises	enterprise	NOUN
gujaf-164	60	123	risk	risk	NOUN
gujaf-164	60	124	management	management	NOUN
gujaf-164	60	125	,	,	PUNCT
gujaf-164	60	126	entrepreneurship	entrepreneurship	NOUN
gujaf-164	60	127	,	,	PUNCT
gujaf-164	60	128	international	international	ADJ
gujaf-164	60	129	business	business	NOUN
gujaf-164	60	130	accounting	accounting	NOUN
gujaf-164	60	131	and	and	CCONJ
gujaf-164	60	132	finance	finance	NOUN
gujaf-164	60	133	,	,	PUNCT
gujaf-164	60	134	banking	banking	NOUN
gujaf-164	60	135	crises	crisis	NOUN
gujaf-164	60	136	,	,	PUNCT
gujaf-164	60	137	bank	bank	NOUN
gujaf-164	60	138	’s	’s	PART
gujaf-164	60	139	profitability	profitability	NOUN
gujaf-164	60	140	,	,	PUNCT
gujaf-164	60	141	risk	risk	NOUN
gujaf-164	60	142	and	and	CCONJ
gujaf-164	60	143	insurance	insurance	NOUN
gujaf-164	60	144	issue	issue	NOUN
gujaf-164	60	145	,	,	PUNCT
gujaf-164	60	146	islamic	islamic	ADJ
gujaf-164	60	147	finance	finance	NOUN
gujaf-164	60	148	,	,	PUNCT
gujaf-164	60	149	conventional	conventional	ADJ
gujaf-164	60	150	and	and	CCONJ
gujaf-164	60	151	islamic	islamic	ADJ
gujaf-164	60	152	banks	bank	NOUN
gujaf-164	60	153	and	and	CCONJ
gujaf-164	60	154	so	so	ADV
gujaf-164	60	155	forth	forth	ADV
gujaf-164	60	156	.	.	PUNCT
gujaf-164	61	1	guidelines	guideline	NOUN
gujaf-164	61	2	for	for	ADP
gujaf-164	61	3	submission	submission	NOUN
gujaf-164	61	4	and	and	CCONJ
gujaf-164	61	5	manuscript	manuscript	NOUN
gujaf-164	61	6	format	format	VERB
gujaf-164	61	7	the	the	DET
gujaf-164	61	8	submission	submission	NOUN
gujaf-164	61	9	language	language	NOUN
gujaf-164	61	10	is	be	AUX
gujaf-164	61	11	english	english	PROPN
gujaf-164	61	12	and	and	CCONJ
gujaf-164	61	13	must	must	AUX
gujaf-164	61	14	be	be	AUX
gujaf-164	61	15	a	a	DET
gujaf-164	61	16	well	well	ADV
gujaf-164	61	17	-	-	PUNCT
gujaf-164	61	18	researched	research	VERB
gujaf-164	61	19	original	original	ADJ
gujaf-164	61	20	manuscript	manuscript	NOUN
gujaf-164	61	21	that	that	PRON
gujaf-164	61	22	has	have	AUX
gujaf-164	61	23	not	not	PART
gujaf-164	61	24	previously	previously	ADV
gujaf-164	61	25	been	be	AUX
gujaf-164	61	26	submitted	submit	VERB
gujaf-164	61	27	elsewhere	elsewhere	ADV
gujaf-164	61	28	for	for	ADP
gujaf-164	61	29	publication	publication	NOUN
gujaf-164	61	30	.	.	PUNCT
gujaf-164	62	1	the	the	DET
gujaf-164	62	2	paper	paper	NOUN
gujaf-164	62	3	should	should	AUX
gujaf-164	62	4	not	not	PART
gujaf-164	62	5	exceed	exceed	VERB
gujaf-164	62	6	more	more	ADJ
gujaf-164	62	7	than	than	ADP
gujaf-164	62	8	15	15	NUM
gujaf-164	62	9	pages	page	NOUN
gujaf-164	62	10	on	on	ADP
gujaf-164	62	11	a4	a4	NOUN
gujaf-164	62	12	type	type	NOUN
gujaf-164	62	13	paper	paper	NOUN
gujaf-164	62	14	in	in	ADP
gujaf-164	62	15	ms	ms	ADJ
gujaf-164	62	16	-	-	PUNCT
gujaf-164	62	17	word	word	NOUN
gujaf-164	62	18	format	format	NOUN
gujaf-164	62	19	,	,	PUNCT
gujaf-164	62	20	1.5	1.5	NUM
gujaf-164	62	21	-	-	PUNCT
gujaf-164	62	22	line	line	NOUN
gujaf-164	62	23	spacing	spacing	NOUN
gujaf-164	62	24	,	,	PUNCT
gujaf-164	62	25	12	12	NUM
gujaf-164	62	26	font	font	NOUN
gujaf-164	62	27	size	size	NOUN
gujaf-164	62	28	in	in	ADP
gujaf-164	62	29	times	time	NOUN
gujaf-164	62	30	new	new	ADJ
gujaf-164	62	31	roman	roman	NOUN
gujaf-164	62	32	.	.	PUNCT
gujaf-164	63	1	manuscript	manuscript	NOUN
gujaf-164	63	2	should	should	AUX
gujaf-164	63	3	be	be	AUX
gujaf-164	63	4	tested	test	VERB
gujaf-164	63	5	for	for	ADP
gujaf-164	63	6	plagiarism	plagiarism	NOUN
gujaf-164	63	7	before	before	ADP
gujaf-164	63	8	submission	submission	NOUN
gujaf-164	63	9	,	,	PUNCT
gujaf-164	63	10	as	as	SCONJ
gujaf-164	63	11	the	the	DET
gujaf-164	63	12	maximum	maximum	ADJ
gujaf-164	63	13	similarity	similarity	NOUN
gujaf-164	63	14	index	index	NOUN
gujaf-164	63	15	acceptable	acceptable	ADJ
gujaf-164	63	16	by	by	ADP
gujaf-164	63	17	gujaf	gujaf	NOUN
gujaf-164	63	18	is	be	AUX
gujaf-164	63	19	25	25	NUM
gujaf-164	63	20	percent	percent	NOUN
gujaf-164	63	21	.	.	PUNCT
gujaf-164	64	1	furthermore	furthermore	ADV
gujaf-164	64	2	,	,	PUNCT
gujaf-164	64	3	the	the	DET
gujaf-164	64	4	length	length	NOUN
gujaf-164	64	5	of	of	ADP
gujaf-164	64	6	a	a	DET
gujaf-164	64	7	complete	complete	ADJ
gujaf-164	64	8	article	article	NOUN
gujaf-164	64	9	should	should	AUX
gujaf-164	64	10	not	not	PART
gujaf-164	64	11	exceed	exceed	VERB
gujaf-164	64	12	5000	5000	NUM
gujaf-164	64	13	words	word	NOUN
gujaf-164	64	14	including	include	VERB
gujaf-164	64	15	an	an	DET
gujaf-164	64	16	abstract	abstract	NOUN
gujaf-164	64	17	of	of	ADP
gujaf-164	64	18	not	not	PART
gujaf-164	64	19	more	more	ADJ
gujaf-164	64	20	than	than	ADP
gujaf-164	64	21	250	250	NUM
gujaf-164	64	22	words	word	NOUN
gujaf-164	64	23	with	with	ADP
gujaf-164	64	24	a	a	DET
gujaf-164	64	25	minimum	minimum	NOUN
gujaf-164	64	26	of	of	ADP
gujaf-164	64	27	four	four	NUM
gujaf-164	64	28	key	key	ADJ
gujaf-164	64	29	words	word	NOUN
gujaf-164	64	30	immediately	immediately	ADV
gujaf-164	64	31	after	after	ADP
gujaf-164	64	32	the	the	DET
gujaf-164	64	33	abstract	abstract	NOUN
gujaf-164	64	34	.	.	PUNCT
gujaf-164	65	1	all	all	DET
gujaf-164	65	2	references	reference	NOUN
gujaf-164	65	3	including	include	VERB
gujaf-164	65	4	in	in	ADP
gujaf-164	65	5	text	text	NOUN
gujaf-164	65	6	citation	citation	NOUN
gujaf-164	65	7	and	and	CCONJ
gujaf-164	65	8	reference	reference	NOUN
gujaf-164	65	9	list	list	NOUN
gujaf-164	65	10	,	,	PUNCT
gujaf-164	65	11	tables	table	NOUN
gujaf-164	65	12	and	and	CCONJ
gujaf-164	65	13	figures	figure	NOUN
gujaf-164	65	14	should	should	AUX
gujaf-164	65	15	be	be	AUX
gujaf-164	65	16	in	in	ADP
gujaf-164	65	17	line	line	NOUN
gujaf-164	65	18	with	with	ADP
gujaf-164	65	19	apa	apa	PROPN
gujaf-164	65	20	7	7	NUM
gujaf-164	65	21	th	th	X
gujaf-164	65	22	edition	edition	NOUN
gujaf-164	65	23	publication	publication	NOUN
gujaf-164	65	24	manual	manual	NOUN
gujaf-164	65	25	.	.	PUNCT
gujaf-164	66	1	finally	finally	ADV
gujaf-164	66	2	,	,	PUNCT
gujaf-164	66	3	manuscript	manuscript	NOUN
gujaf-164	66	4	should	should	AUX
gujaf-164	66	5	be	be	AUX
gujaf-164	66	6	send	send	VERB
gujaf-164	66	7	to	to	ADP
gujaf-164	66	8	our	our	PRON
gujaf-164	66	9	email	email	NOUN
gujaf-164	66	10	address	address	NOUN
gujaf-164	66	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-164	66	12	and	and	CCONJ
gujaf-164	66	13	a	a	DET
gujaf-164	66	14	copy	copy	NOUN
gujaf-164	66	15	to	to	ADP
gujaf-164	66	16	our	our	PRON
gujaf-164	66	17	website	website	NOUN
gujaf-164	66	18	on	on	ADP
gujaf-164	66	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-164	66	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-164	66	21	vii	vii	PROPN
gujaf-164	66	22	publication	publication	NOUN
gujaf-164	66	23	procedure	procedure	NOUN
gujaf-164	66	24	after	after	ADP
gujaf-164	66	25	receiving	receive	VERB
gujaf-164	66	26	a	a	DET
gujaf-164	66	27	manuscript	manuscript	NOUN
gujaf-164	66	28	that	that	PRON
gujaf-164	66	29	is	be	AUX
gujaf-164	66	30	within	within	ADP
gujaf-164	66	31	the	the	DET
gujaf-164	66	32	similarity	similarity	NOUN
gujaf-164	66	33	index	index	NOUN
gujaf-164	66	34	threshold	threshold	NOUN
gujaf-164	66	35	,	,	PUNCT
gujaf-164	66	36	a	a	DET
gujaf-164	66	37	confirmation	confirmation	NOUN
gujaf-164	66	38	email	email	NOUN
gujaf-164	66	39	will	will	AUX
gujaf-164	66	40	be	be	AUX
gujaf-164	66	41	send	send	VERB
gujaf-164	66	42	together	together	ADV
gujaf-164	66	43	with	with	ADP
gujaf-164	66	44	a	a	DET
gujaf-164	66	45	request	request	NOUN
gujaf-164	66	46	to	to	PART
gujaf-164	66	47	pay	pay	VERB
gujaf-164	66	48	a	a	DET
gujaf-164	66	49	review	review	NOUN
gujaf-164	66	50	proceeding	proceeding	NOUN
gujaf-164	66	51	fee	fee	NOUN
gujaf-164	66	52	.	.	PUNCT
gujaf-164	67	1	at	at	ADP
gujaf-164	67	2	this	this	DET
gujaf-164	67	3	point	point	NOUN
gujaf-164	67	4	,	,	PUNCT
gujaf-164	67	5	the	the	DET
gujaf-164	67	6	editorial	editorial	ADJ
gujaf-164	67	7	board	board	NOUN
gujaf-164	67	8	will	will	AUX
gujaf-164	67	9	take	take	VERB
gujaf-164	67	10	a	a	DET
gujaf-164	67	11	decision	decision	NOUN
gujaf-164	67	12	on	on	ADP
gujaf-164	67	13	accepting	accept	VERB
gujaf-164	67	14	,	,	PUNCT
gujaf-164	67	15	rejecting	reject	VERB
gujaf-164	67	16	or	or	CCONJ
gujaf-164	67	17	making	make	VERB
gujaf-164	67	18	a	a	DET
gujaf-164	67	19	resubmission	resubmission	NOUN
gujaf-164	67	20	of	of	ADP
gujaf-164	67	21	the	the	DET
gujaf-164	67	22	manuscript	manuscript	NOUN
gujaf-164	67	23	based	base	VERB
gujaf-164	67	24	on	on	ADP
gujaf-164	67	25	the	the	DET
gujaf-164	67	26	outcome	outcome	NOUN
gujaf-164	67	27	of	of	ADP
gujaf-164	67	28	the	the	DET
gujaf-164	67	29	double	double	ADJ
gujaf-164	67	30	-	-	PUNCT
gujaf-164	67	31	blind	blind	ADJ
gujaf-164	67	32	peer	peer	NOUN
gujaf-164	67	33	review	review	NOUN
gujaf-164	67	34	.	.	PUNCT
gujaf-164	68	1	those	those	DET
gujaf-164	68	2	authors	author	NOUN
gujaf-164	68	3	whose	whose	DET
gujaf-164	68	4	manuscript	manuscript	NOUN
gujaf-164	68	5	were	be	AUX
gujaf-164	68	6	accepted	accept	VERB
gujaf-164	68	7	for	for	ADP
gujaf-164	68	8	publication	publication	NOUN
gujaf-164	68	9	will	will	AUX
gujaf-164	68	10	be	be	AUX
gujaf-164	68	11	asked	ask	VERB
gujaf-164	68	12	to	to	PART
gujaf-164	68	13	pay	pay	VERB
gujaf-164	68	14	a	a	DET
gujaf-164	68	15	publication	publication	NOUN
gujaf-164	68	16	fee	fee	NOUN
gujaf-164	68	17	,	,	PUNCT
gujaf-164	68	18	after	after	ADP
gujaf-164	68	19	effecting	effect	VERB
gujaf-164	68	20	all	all	DET
gujaf-164	68	21	suggested	suggest	VERB
gujaf-164	68	22	corrections	correction	NOUN
gujaf-164	68	23	and	and	CCONJ
gujaf-164	68	24	changes	change	NOUN
gujaf-164	68	25	made	make	VERB
gujaf-164	68	26	on	on	ADP
gujaf-164	68	27	the	the	DET
gujaf-164	68	28	manuscript	manuscript	NOUN
gujaf-164	68	29	.	.	PUNCT
gujaf-164	69	1	all	all	DET
gujaf-164	69	2	corrected	correct	VERB
gujaf-164	69	3	papers	paper	NOUN
gujaf-164	69	4	returned	return	VERB
gujaf-164	69	5	within	within	ADP
gujaf-164	69	6	the	the	DET
gujaf-164	69	7	specified	specify	VERB
gujaf-164	69	8	time	time	NOUN
gujaf-164	69	9	frame	frame	NOUN
gujaf-164	69	10	will	will	AUX
gujaf-164	69	11	be	be	AUX
gujaf-164	69	12	published	publish	VERB
gujaf-164	69	13	in	in	ADP
gujaf-164	69	14	that	that	DET
gujaf-164	69	15	issue	issue	NOUN
gujaf-164	69	16	.	.	PUNCT
gujaf-164	70	1	payment	payment	NOUN
gujaf-164	70	2	details	detail	NOUN
gujaf-164	70	3	bank	bank	NOUN
gujaf-164	70	4	:	:	PUNCT
gujaf-164	70	5	fcmb	fcmb	PROPN
gujaf-164	70	6	account	account	PROPN
gujaf-164	70	7	number	number	NOUN
gujaf-164	70	8	:	:	PUNCT
gujaf-164	70	9	7278465011	7278465011	NUM
gujaf-164	70	10	account	account	NOUN
gujaf-164	70	11	name	name	NOUN
gujaf-164	70	12	:	:	PUNCT
gujaf-164	70	13	gusau	gusau	PROPN
gujaf-164	70	14	journal	journal	NOUN
gujaf-164	70	15	of	of	ADP
gujaf-164	70	16	accounting	accounting	NOUN
gujaf-164	70	17	and	and	CCONJ
gujaf-164	70	18	finance	finance	NOUN
gujaf-164	70	19	for	for	ADP
gujaf-164	70	20	inquiry	inquiry	NOUN
gujaf-164	70	21	the	the	DET
gujaf-164	70	22	head	head	NOUN
gujaf-164	70	23	,	,	PUNCT
gujaf-164	70	24	department	department	NOUN
gujaf-164	70	25	of	of	ADP
gujaf-164	70	26	accounting	accounting	NOUN
gujaf-164	70	27	and	and	CCONJ
gujaf-164	70	28	finance	finance	NOUN
gujaf-164	70	29	,	,	PUNCT
gujaf-164	70	30	federal	federal	ADJ
gujaf-164	70	31	university	university	NOUN
gujaf-164	70	32	gusau	gusau	PROPN
gujaf-164	70	33	,	,	PUNCT
gujaf-164	70	34	zamfara	zamfara	PROPN
gujaf-164	70	35	state	state	PROPN
gujaf-164	70	36	.	.	PUNCT
gujaf-164	71	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-164	72	1	+2348069393824	+2348069393824	PRON
gujaf-164	72	2	for	for	ADP
gujaf-164	72	3	more	more	ADJ
gujaf-164	72	4	information	information	NOUN
gujaf-164	72	5	,	,	PUNCT
gujaf-164	72	6	contact	contact	VERB
gujaf-164	72	7	the	the	DET
gujaf-164	72	8	editor	editor	NOUN
gujaf-164	72	9	-	-	PUNCT
gujaf-164	72	10	in	in	ADP
gujaf-164	72	11	-	-	PUNCT
gujaf-164	72	12	chief	chief	NOUN
gujaf-164	72	13	on	on	ADP
gujaf-164	72	14	+2348067766435	+2348067766435	NUM
gujaf-164	72	15	the	the	DET
gujaf-164	72	16	associate	associate	ADJ
gujaf-164	72	17	editor	editor	NOUN
gujaf-164	72	18	on	on	ADP
gujaf-164	72	19	+2348036057525	+2348036057525	NUM
gujaf-164	72	20	or	or	CCONJ
gujaf-164	72	21	visit	visit	VERB
gujaf-164	72	22	our	our	PRON
gujaf-164	72	23	website	website	NOUN
gujaf-164	72	24	on	on	ADP
gujaf-164	72	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-164	72	26	or	or	CCONJ
gujaf-164	72	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-164	72	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-164	72	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-164	72	30	viii	viii	ADJ
gujaf-164	72	31	contents	content	NOUN
gujaf-164	72	32	mediating	mediate	VERB
gujaf-164	72	33	effect	effect	NOUN
gujaf-164	72	34	of	of	ADP
gujaf-164	72	35	audit	audit	NOUN
gujaf-164	72	36	committee	committee	NOUN
gujaf-164	72	37	on	on	ADP
gujaf-164	72	38	board	board	PROPN
gujaf-164	72	39	dynamic	dynamic	ADJ
gujaf-164	72	40	and	and	CCONJ
gujaf-164	72	41	creative	creative	ADJ
gujaf-164	72	42	accounting	accounting	NOUN
gujaf-164	72	43	in	in	ADP
gujaf-164	72	44	nigerian	nigerian	ADJ
gujaf-164	72	45	firms	firm	NOUN
gujaf-164	72	46	abbas	abbas	PROPN
gujaf-164	72	47	usman	usman	PROPN
gujaf-164	72	48	phd	phd	PROPN
gujaf-164	72	49	,	,	PUNCT
gujaf-164	72	50	shehu	shehu	PROPN
gujaf-164	72	51	usman	usman	PROPN
gujaf-164	72	52	hassan	hassan	PROPN
gujaf-164	72	53	phd	phd	PROPN
gujaf-164	72	54	1	1	NUM
gujaf-164	72	55	financial	financial	ADJ
gujaf-164	72	56	performance	performance	NOUN
gujaf-164	72	57	of	of	ADP
gujaf-164	72	58	banks	bank	NOUN
gujaf-164	72	59	in	in	ADP
gujaf-164	72	60	selected	select	VERB
gujaf-164	72	61	african	african	ADJ
gujaf-164	72	62	countries	country	NOUN
gujaf-164	72	63	:	:	PUNCT
gujaf-164	72	64	does	do	VERB
gujaf-164	72	65	institutional	institutional	ADJ
gujaf-164	72	66	quality	quality	NOUN
gujaf-164	72	67	matter	matter	NOUN
gujaf-164	72	68	?	?	PUNCT
gujaf-164	73	1	toluwa	toluwa	PROPN
gujaf-164	73	2	celestine	celestine	PROPN
gujaf-164	73	3	oladele	oladele	PROPN
gujaf-164	73	4	phd	phd	PROPN
gujaf-164	73	5	,	,	PUNCT
gujaf-164	73	6	peters	peters	PROPN
gujaf-164	73	7	ade	ade	PROPN
gujaf-164	73	8	sanni	sanni	PROPN
gujaf-164	73	9	22	22	NUM
gujaf-164	73	10	firm	firm	ADJ
gujaf-164	73	11	-	-	PUNCT
gujaf-164	73	12	specific	specific	ADJ
gujaf-164	73	13	characteristcs	characteristcs	NOUN
gujaf-164	73	14	and	and	CCONJ
gujaf-164	73	15	financial	financial	ADJ
gujaf-164	73	16	performance	performance	NOUN
gujaf-164	73	17	of	of	ADP
gujaf-164	73	18	listed	list	VERB
gujaf-164	73	19	agricultural	agricultural	ADJ
gujaf-164	73	20	companies	company	NOUN
gujaf-164	73	21	in	in	ADP
gujaf-164	73	22	nigeria	nigeria	PROPN
gujaf-164	73	23	abdulrazaq	abdulrazaq	PROPN
gujaf-164	73	24	t.	t.	PROPN
gujaf-164	73	25	jimoh	jimoh	PROPN
gujaf-164	73	26	,	,	PUNCT
gujaf-164	73	27	john	john	PROPN
gujaf-164	73	28	a.	a.	PROPN
gujaf-164	73	29	attah	attah	PROPN
gujaf-164	74	1	33	33	NUM
gujaf-164	74	2	effect	effect	NOUN
gujaf-164	74	3	of	of	ADP
gujaf-164	74	4	financial	financial	ADJ
gujaf-164	74	5	leverage	leverage	NOUN
gujaf-164	74	6	on	on	ADP
gujaf-164	74	7	stock	stock	NOUN
gujaf-164	74	8	returns	return	NOUN
gujaf-164	74	9	of	of	ADP
gujaf-164	74	10	listed	list	VERB
gujaf-164	74	11	companies	company	NOUN
gujaf-164	74	12	in	in	ADP
gujaf-164	74	13	nigeria	nigeria	PROPN
gujaf-164	74	14	capital	capital	PROPN
gujaf-164	74	15	market	market	PROPN
gujaf-164	74	16	abdulrahman	abdulrahman	PROPN
gujaf-164	74	17	abubakar	abubakar	PROPN
gujaf-164	74	18	,	,	PUNCT
gujaf-164	74	19	prof	prof	PROPN
gujaf-164	74	20	.	.	PUNCT
gujaf-164	75	1	ahmad	ahmad	PROPN
gujaf-164	75	2	bello	bello	PROPN
gujaf-164	75	3	,	,	PUNCT
gujaf-164	75	4	prof	prof	PROPN
gujaf-164	75	5	.	.	PUNCT
gujaf-164	75	6	s.	s.	PROPN
gujaf-164	75	7	a.	a.	PROPN
gujaf-164	75	8	abdullahi	abdullahi	PROPN
gujaf-164	75	9	,	,	PUNCT
gujaf-164	75	10	dr	dr	PROPN
gujaf-164	75	11	.	.	PROPN
gujaf-164	75	12	m.	m.	PROPN
gujaf-164	75	13	d.	d.	PROPN
gujaf-164	75	14	tahir	tahir	PROPN
gujaf-164	75	15	45	45	NUM
gujaf-164	75	16	efficiency	efficiency	NOUN
gujaf-164	75	17	of	of	ADP
gujaf-164	75	18	deposit	deposit	NOUN
gujaf-164	75	19	money	money	NOUN
gujaf-164	75	20	banks	bank	NOUN
gujaf-164	75	21	in	in	ADP
gujaf-164	75	22	nigeria	nigeria	PROPN
gujaf-164	75	23	:	:	PUNCT
gujaf-164	75	24	data	datum	NOUN
gujaf-164	75	25	envelopment	envelopment	ADJ
gujaf-164	75	26	analysis	analysis	NOUN
gujaf-164	75	27	approach	approach	NOUN
gujaf-164	75	28	mayowa	mayowa	PROPN
gujaf-164	75	29	gabriel	gabriel	PROPN
gujaf-164	75	30	ajao	ajao	PROPN
gujaf-164	75	31	,	,	PUNCT
gujaf-164	75	32	phd	phd	NOUN
gujaf-164	75	33	,	,	PUNCT
gujaf-164	75	34	lucky	lucky	ADJ
gujaf-164	75	35	charity	charity	NOUN
gujaf-164	75	36	omoregie	omoregie	PROPN
gujaf-164	75	37	,	,	PUNCT
gujaf-164	75	38	phd	phd	NOUN
gujaf-164	75	39	57	57	NUM
gujaf-164	75	40	credit	credit	NOUN
gujaf-164	75	41	appraisal	appraisal	NOUN
gujaf-164	75	42	,	,	PUNCT
gujaf-164	75	43	collection	collection	NOUN
gujaf-164	75	44	policy	policy	NOUN
gujaf-164	75	45	and	and	CCONJ
gujaf-164	75	46	loan	loan	NOUN
gujaf-164	75	47	performance	performance	NOUN
gujaf-164	75	48	of	of	ADP
gujaf-164	75	49	microfinance	microfinance	NOUN
gujaf-164	75	50	banks	bank	NOUN
gujaf-164	75	51	in	in	ADP
gujaf-164	75	52	kwara	kwara	PROPN
gujaf-164	75	53	state	state	PROPN
gujaf-164	75	54	,	,	PUNCT
gujaf-164	75	55	nigeria	nigeria	PROPN
gujaf-164	75	56	lukman	lukman	PROPN
gujaf-164	75	57	a.	a.	PROPN
gujaf-164	75	58	o.	o.	PROPN
gujaf-164	75	59	abdulrauf	abdulrauf	PROPN
gujaf-164	75	60	69	69	NUM
gujaf-164	75	61	environmental	environmental	ADJ
gujaf-164	75	62	sustainability	sustainability	NOUN
gujaf-164	75	63	disclosure	disclosure	NOUN
gujaf-164	75	64	and	and	CCONJ
gujaf-164	75	65	market	market	NOUN
gujaf-164	75	66	value	value	NOUN
gujaf-164	75	67	of	of	ADP
gujaf-164	75	68	listed	list	VERB
gujaf-164	75	69	oil	oil	NOUN
gujaf-164	75	70	and	and	CCONJ
gujaf-164	75	71	gas	gas	NOUN
gujaf-164	75	72	firms	firm	NOUN
gujaf-164	75	73	in	in	ADP
gujaf-164	75	74	nigeria	nigeria	PROPN
gujaf-164	75	75	munir	munir	PROPN
gujaf-164	75	76	aliyu	aliyu	PROPN
gujaf-164	75	77	saleh	saleh	PROPN
gujaf-164	75	78	,	,	PUNCT
gujaf-164	75	79	sirajo	sirajo	PROPN
gujaf-164	75	80	bappah	bappah	PROPN
gujaf-164	75	81	,	,	PUNCT
gujaf-164	75	82	prof	prof	PROPN
gujaf-164	75	83	.	.	PUNCT
gujaf-164	76	1	gbegi	gbegi	PROPN
gujaf-164	76	2	daniel	daniel	PROPN
gujaf-164	76	3	orsaa	orsaa	PROPN
gujaf-164	76	4	,	,	PUNCT
gujaf-164	76	5	ibrahim	ibrahim	PROPN
gujaf-164	76	6	adamu	adamu	PROPN
gujaf-164	76	7	saleh	saleh	PROPN
gujaf-164	76	8	phd	phd	PROPN
gujaf-164	76	9	81	81	NUM
gujaf-164	76	10	audit	audit	NOUN
gujaf-164	76	11	quality	quality	NOUN
gujaf-164	76	12	,	,	PUNCT
gujaf-164	76	13	tenure	tenure	NOUN
gujaf-164	76	14	and	and	CCONJ
gujaf-164	76	15	real	real	ADJ
gujaf-164	76	16	earnings	earning	NOUN
gujaf-164	76	17	management	management	NOUN
gujaf-164	76	18	of	of	ADP
gujaf-164	76	19	listed	list	VERB
gujaf-164	76	20	nonfinancial	nonfinancial	ADJ
gujaf-164	76	21	firms	firm	NOUN
gujaf-164	76	22	in	in	ADP
gujaf-164	76	23	nigeria	nigeria	PROPN
gujaf-164	76	24	ahmed	ahmed	PROPN
gujaf-164	76	25	mohammed	mohammed	PROPN
gujaf-164	76	26	,	,	PUNCT
gujaf-164	76	27	ademu	ademu	PROPN
gujaf-164	76	28	yahaya	yahaya	PROPN
gujaf-164	76	29	,	,	PUNCT
gujaf-164	76	30	musa	musa	PROPN
gujaf-164	76	31	zakariya	zakariya	PROPN
gujaf-164	76	32	95	95	NUM
gujaf-164	76	33	effect	effect	NOUN
gujaf-164	76	34	of	of	ADP
gujaf-164	76	35	ceo	ceo	NOUN
gujaf-164	76	36	pay	pay	NOUN
gujaf-164	76	37	and	and	CCONJ
gujaf-164	76	38	ceo	ceo	NOUN
gujaf-164	76	39	power	power	NOUN
gujaf-164	76	40	on	on	ADP
gujaf-164	76	41	risk	risk	NOUN
gujaf-164	76	42	-	-	PUNCT
gujaf-164	76	43	taking	taking	NOUN
gujaf-164	76	44	of	of	ADP
gujaf-164	76	45	listed	list	VERB
gujaf-164	76	46	deposit	deposit	NOUN
gujaf-164	76	47	money	money	NOUN
gujaf-164	76	48	banks	bank	NOUN
gujaf-164	76	49	in	in	ADP
gujaf-164	76	50	nigeria	nigeria	PROPN
gujaf-164	76	51	ismaila	ismaila	PROPN
gujaf-164	76	52	yusuf	yusuf	PROPN
gujaf-164	76	53	,	,	PUNCT
gujaf-164	76	54	dr	dr	PROPN
gujaf-164	76	55	.	.	PROPN
gujaf-164	76	56	salisu	salisu	PROPN
gujaf-164	76	57	abubakar	abubakar	PROPN
gujaf-164	76	58	,	,	PUNCT
gujaf-164	76	59	dr	dr	PROPN
gujaf-164	76	60	.	.	PROPN
gujaf-164	76	61	idris	idris	PROPN
gujaf-164	76	62	ahmed	ahmed	PROPN
gujaf-164	76	63	aliyu	aliyu	PROPN
gujaf-164	76	64	,	,	PUNCT
gujaf-164	76	65	dr	dr	PROPN
gujaf-164	76	66	.	.	PROPN
gujaf-164	76	67	(	(	PUNCT
gujaf-164	76	68	mrs	mrs	PROPN
gujaf-164	76	69	)	)	PUNCT
gujaf-164	76	70	aneitie	aneitie	PROPN
gujaf-164	76	71	charles	charles	PROPN
gujaf-164	76	72	dikki	dikki	PROPN
gujaf-164	76	73	104	104	NUM
gujaf-164	76	74	nexus	nexus	NOUN
gujaf-164	76	75	between	between	ADP
gujaf-164	76	76	taxation	taxation	NOUN
gujaf-164	76	77	and	and	CCONJ
gujaf-164	76	78	foreign	foreign	ADJ
gujaf-164	76	79	direct	direct	ADJ
gujaf-164	76	80	investment	investment	NOUN
gujaf-164	76	81	in	in	ADP
gujaf-164	76	82	nigeria	nigeria	PROPN
gujaf-164	76	83	daniel	daniel	PROPN
gujaf-164	76	84	ayegbeni	ayegbeni	PROPN
gujaf-164	76	85	ulokoaga	ulokoaga	PROPN
gujaf-164	76	86	,	,	PUNCT
gujaf-164	76	87	esther	esther	PROPN
gujaf-164	76	88	ikavbo	ikavbo	PROPN
gujaf-164	76	89	evbayiro	evbayiro	NOUN
gujaf-164	76	90	-	-	PUNCT
gujaf-164	76	91	osagie	osagie	NOUN
gujaf-164	76	92	(	(	PUNCT
gujaf-164	76	93	mrs	mrs	PROPN
gujaf-164	76	94	)	)	PUNCT
gujaf-164	76	95	,	,	PUNCT
gujaf-164	76	96	ph	ph	PROPN
gujaf-164	76	97	.	.	PROPN
gujaf-164	76	98	d	d	PROPN
gujaf-164	76	99	115	115	NUM
gujaf-164	76	100	working	working	NOUN
gujaf-164	76	101	capital	capital	NOUN
gujaf-164	76	102	management	management	NOUN
gujaf-164	76	103	and	and	CCONJ
gujaf-164	76	104	profitability	profitability	NOUN
gujaf-164	76	105	of	of	ADP
gujaf-164	76	106	listed	list	VERB
gujaf-164	76	107	consumer	consumer	NOUN
gujaf-164	76	108	and	and	CCONJ
gujaf-164	76	109	industrial	industrial	ADJ
gujaf-164	76	110	goods	good	NOUN
gujaf-164	76	111	companies	company	NOUN
gujaf-164	76	112	in	in	ADP
gujaf-164	76	113	nigeria	nigeria	PROPN
gujaf-164	76	114	kwasau	kwasau	PROPN
gujaf-164	76	115	ntyak	ntyak	PROPN
gujaf-164	76	116	leah	leah	PROPN
gujaf-164	76	117	,	,	PUNCT
gujaf-164	76	118	samuel	samuel	PROPN
gujaf-164	76	119	eniola	eniola	PROPN
gujaf-164	76	120	agbi	agbi	PROPN
gujaf-164	76	121	phd	phd	PROPN
gujaf-164	76	122	,	,	PUNCT
gujaf-164	76	123	lateef	lateef	PROPN
gujaf-164	76	124	olumide	olumide	PROPN
gujaf-164	76	125	mustapha	mustapha	PROPN
gujaf-164	76	126	phd	phd	PROPN
gujaf-164	76	127	125	125	NUM
gujaf-164	76	128	value	value	NOUN
gujaf-164	76	129	relevance	relevance	NOUN
gujaf-164	76	130	of	of	ADP
gujaf-164	76	131	earnings	earning	NOUN
gujaf-164	76	132	and	and	CCONJ
gujaf-164	76	133	book	book	NOUN
gujaf-164	76	134	value	value	NOUN
gujaf-164	76	135	:	:	PUNCT
gujaf-164	76	136	a	a	DET
gujaf-164	76	137	comparative	comparative	ADJ
gujaf-164	76	138	analysis	analysis	NOUN
gujaf-164	76	139	between	between	ADP
gujaf-164	76	140	big4	big4	NOUN
gujaf-164	76	141	and	and	CCONJ
gujaf-164	76	142	non	non	ADJ
gujaf-164	76	143	-	-	ADJ
gujaf-164	76	144	big4	big4	ADJ
gujaf-164	76	145	audited	audit	VERB
gujaf-164	76	146	listed	list	VERB
gujaf-164	76	147	firms	firm	NOUN
gujaf-164	76	148	in	in	ADP
gujaf-164	76	149	nigeria	nigeria	PROPN
gujaf-164	76	150	abdu	abdu	PROPN
gujaf-164	76	151	abubakar	abubakar	PROPN
gujaf-164	76	152	,	,	PUNCT
gujaf-164	76	153	ishaya	ishaya	PROPN
gujaf-164	76	154	luka	luka	PROPN
gujaf-164	76	155	chechet	chechet	PROPN
gujaf-164	76	156	phd	phd	PROPN
gujaf-164	76	157	,	,	PUNCT
gujaf-164	76	158	muazu	muazu	ADJ
gujaf-164	76	159	saidu	saidu	PROPN
gujaf-164	76	160	badara	badara	PROPN
gujaf-164	76	161	phd	phd	NOUN
gujaf-164	76	162	,	,	PUNCT
gujaf-164	76	163	yunusa	yunusa	PROPN
gujaf-164	76	164	nasiru	nasiru	PROPN
gujaf-164	76	165	phd	phd	PROPN
gujaf-164	76	166	136	136	NUM
gujaf-164	76	167	ix	ix	ADP
gujaf-164	76	168	value	value	NOUN
gujaf-164	76	169	relevance	relevance	NOUN
gujaf-164	76	170	of	of	ADP
gujaf-164	76	171	international	international	ADJ
gujaf-164	76	172	financial	financial	ADJ
gujaf-164	76	173	reporting	reporting	NOUN
gujaf-164	76	174	standard	standard	NOUN
gujaf-164	76	175	4	4	NUM
gujaf-164	76	176	(	(	PUNCT
gujaf-164	76	177	ifrs	ifrs	NOUN
gujaf-164	76	178	4	4	NUM
gujaf-164	76	179	)	)	PUNCT
gujaf-164	76	180	of	of	ADP
gujaf-164	76	181	listed	list	VERB
gujaf-164	76	182	nigerian	nigerian	ADJ
gujaf-164	76	183	insurance	insurance	NOUN
gujaf-164	76	184	firms	firm	NOUN
gujaf-164	76	185	mariya	mariya	PROPN
gujaf-164	76	186	mohammed	mohammed	PROPN
gujaf-164	76	187	hafiz	hafiz	PROPN
gujaf-164	76	188	,	,	PUNCT
gujaf-164	76	189	muhammad	muhammad	PROPN
gujaf-164	76	190	mustapha	mustapha	PROPN
gujaf-164	76	191	bagudo	bagudo	PROPN
gujaf-164	76	192	phd	phd	PROPN
gujaf-164	76	193	,	,	PUNCT
gujaf-164	76	194	salisu	salisu	ADJ
gujaf-164	76	195	abubakar	abubakar	PROPN
gujaf-164	76	196	phd	phd	NOUN
gujaf-164	76	197	145	145	NUM
gujaf-164	76	198	determinants	determinant	NOUN
gujaf-164	76	199	of	of	ADP
gujaf-164	76	200	audit	audit	NOUN
gujaf-164	76	201	fees	fee	NOUN
gujaf-164	76	202	of	of	ADP
gujaf-164	76	203	listed	list	VERB
gujaf-164	76	204	insurance	insurance	NOUN
gujaf-164	76	205	companies	company	NOUN
gujaf-164	76	206	in	in	ADP
gujaf-164	76	207	nigeria	nigeria	PROPN
gujaf-164	76	208	sagir	sagir	PROPN
gujaf-164	76	209	lawal	lawal	PROPN
gujaf-164	76	210	,	,	PUNCT
gujaf-164	76	211	phd	phd	NOUN
gujaf-164	76	212	,	,	PUNCT
gujaf-164	76	213	mohammed	mohammed	PROPN
gujaf-164	76	214	ibrahim	ibrahim	PROPN
gujaf-164	76	215	,	,	PUNCT
gujaf-164	76	216	phd	phd	NOUN
gujaf-164	76	217	158	158	NUM
gujaf-164	76	218	taxation	taxation	NOUN
gujaf-164	76	219	and	and	CCONJ
gujaf-164	76	220	social	social	ADJ
gujaf-164	76	221	services	service	NOUN
gujaf-164	76	222	:	:	PUNCT
gujaf-164	76	223	evidence	evidence	NOUN
gujaf-164	76	224	from	from	ADP
gujaf-164	76	225	nigeria	nigeria	PROPN
gujaf-164	76	226	adegbite	adegbite	PROPN
gujaf-164	76	227	,	,	PUNCT
gujaf-164	76	228	tajudeen	tajudeen	NOUN
gujaf-164	76	229	adejare	adejare	NOUN
gujaf-164	76	230	,	,	PUNCT
gujaf-164	76	231	phd	phd	NOUN
gujaf-164	76	232	,	,	PUNCT
gujaf-164	76	233	abdussamad	abdussamad	PROPN
gujaf-164	76	234	,	,	PUNCT
gujaf-164	76	235	olarinde	olarinde	VERB
gujaf-164	76	236	171	171	NUM
gujaf-164	76	237	ownership	ownership	NOUN
gujaf-164	76	238	structure	structure	NOUN
gujaf-164	76	239	and	and	CCONJ
gujaf-164	76	240	financial	financial	ADJ
gujaf-164	76	241	performance	performance	NOUN
gujaf-164	76	242	of	of	ADP
gujaf-164	76	243	quoted	quote	VERB
gujaf-164	76	244	mortgage	mortgage	NOUN
gujaf-164	76	245	banks	bank	NOUN
gujaf-164	76	246	in	in	ADP
gujaf-164	76	247	nigeria	nigeria	PROPN
gujaf-164	76	248	awotundun	awotundun	PROPN
gujaf-164	76	249	,	,	PUNCT
gujaf-164	76	250	d.	d.	PROPN
gujaf-164	76	251	a.	a.	PROPN
gujaf-164	76	252	,	,	PUNCT
gujaf-164	76	253	phd	phd	NOUN
gujaf-164	76	254	,	,	PUNCT
gujaf-164	76	255	jinadu	jinadu	ADJ
gujaf-164	76	256	,	,	PUNCT
gujaf-164	76	257	m.	m.	PROPN
gujaf-164	76	258	y.	y.	PROPN
gujaf-164	76	259	b.	b.	PROPN
gujaf-164	76	260	,	,	PUNCT
gujaf-164	76	261	fakunmoju	fakunmoju	PROPN
gujaf-164	76	262	,	,	PUNCT
gujaf-164	76	263	s.	s.	PROPN
gujaf-164	76	264	k.	k.	PROPN
gujaf-164	76	265	,	,	PUNCT
gujaf-164	76	266	phd	phd	PROPN
gujaf-164	76	267	.	.	PROPN
gujaf-164	76	268	183	183	NUM
gujaf-164	76	269	capital	capital	NOUN
gujaf-164	76	270	structure	structure	NOUN
gujaf-164	76	271	and	and	CCONJ
gujaf-164	76	272	profitability	profitability	NOUN
gujaf-164	76	273	of	of	ADP
gujaf-164	76	274	listed	list	VERB
gujaf-164	76	275	deposit	deposit	NOUN
gujaf-164	76	276	money	money	NOUN
gujaf-164	76	277	banks	bank	NOUN
gujaf-164	76	278	in	in	ADP
gujaf-164	76	279	nigeria	nigeria	PROPN
gujaf-164	76	280	rahji	rahji	PROPN
gujaf-164	76	281	ohize	ohize	PROPN
gujaf-164	76	282	ibrahim	ibrahim	PROPN
gujaf-164	76	283	,	,	PUNCT
gujaf-164	76	284	kamaldeen	kamaldeen	VERB
gujaf-164	76	285	ibraheem	ibraheem	PROPN
gujaf-164	76	286	nageri	nageri	PROPN
gujaf-164	76	287	,	,	PUNCT
gujaf-164	76	288	phd	phd	NOUN
gujaf-164	76	289	,	,	PUNCT
gujaf-164	76	290	abdullai	abdullai	NOUN
gujaf-164	76	291	agbaje	agbaje	NOUN
gujaf-164	76	292	salami	salami	NOUN
gujaf-164	76	293	,	,	PUNCT
gujaf-164	76	294	phd	phd	NOUN
gujaf-164	76	295	194	194	NUM
gujaf-164	76	296	1	1	NUM
gujaf-164	76	297	environmental	environmental	ADJ
gujaf-164	76	298	sustainability	sustainability	NOUN
gujaf-164	76	299	disclosure	disclosure	NOUN
gujaf-164	76	300	and	and	CCONJ
gujaf-164	76	301	market	market	NOUN
gujaf-164	76	302	value	value	NOUN
gujaf-164	76	303	of	of	ADP
gujaf-164	76	304	listed	list	VERB
gujaf-164	76	305	oil	oil	NOUN
gujaf-164	76	306	and	and	CCONJ
gujaf-164	76	307	gas	gas	NOUN
gujaf-164	76	308	firms	firm	NOUN
gujaf-164	76	309	in	in	ADP
gujaf-164	76	310	nigeria	nigeria	PROPN
gujaf-164	76	311	munir	munir	PROPN
gujaf-164	76	312	aliyu	aliyu	PROPN
gujaf-164	76	313	saleh	saleh	PROPN
gujaf-164	76	314	department	department	PROPN
gujaf-164	76	315	of	of	ADP
gujaf-164	76	316	accounting	accounting	PROPN
gujaf-164	76	317	,	,	PUNCT
gujaf-164	76	318	federal	federal	ADJ
gujaf-164	76	319	university	university	NOUN
gujaf-164	76	320	wukari	wukari	PROPN
gujaf-164	76	321	,	,	PUNCT
gujaf-164	76	322	taraba	taraba	NOUN
gujaf-164	76	323	state	state	NOUN
gujaf-164	76	324	.	.	PUNCT
gujaf-164	77	1	salehmuniraliyu@gmail.com	salehmuniraliyu@gmail.com	X
gujaf-164	77	2	,	,	PUNCT
gujaf-164	77	3	+2347038422454	+2347038422454	DET
gujaf-164	77	4	sirajo	sirajo	PROPN
gujaf-164	77	5	bappah	bappah	PROPN
gujaf-164	77	6	department	department	PROPN
gujaf-164	77	7	of	of	ADP
gujaf-164	77	8	accounting	accounting	PROPN
gujaf-164	77	9	federal	federal	PROPN
gujaf-164	77	10	university	university	PROPN
gujaf-164	77	11	of	of	ADP
gujaf-164	77	12	kashere	kashere	PROPN
gujaf-164	77	13	,	,	PUNCT
gujaf-164	77	14	gombe	gombe	ADJ
gujaf-164	77	15	state	state	NOUN
gujaf-164	77	16	,	,	PUNCT
gujaf-164	77	17	sirajobappah@fukashere.edu.ng	sirajobappah@fukashere.edu.ng	ADJ
gujaf-164	77	18	,	,	PUNCT
gujaf-164	77	19	+2347036527987	+2347036527987	NUM
gujaf-164	77	20	gbegi	gbegi	PROPN
gujaf-164	77	21	daniel	daniel	PROPN
gujaf-164	77	22	orsaa	orsaa	PROPN
gujaf-164	77	23	phd	phd	NOUN
gujaf-164	77	24	professor	professor	NOUN
gujaf-164	77	25	of	of	ADP
gujaf-164	77	26	accounting	accounting	NOUN
gujaf-164	77	27	and	and	CCONJ
gujaf-164	77	28	finance	finance	PROPN
gujaf-164	77	29	department	department	PROPN
gujaf-164	77	30	of	of	ADP
gujaf-164	77	31	accounting	accounting	PROPN
gujaf-164	77	32	federal	federal	PROPN
gujaf-164	77	33	university	university	PROPN
gujaf-164	77	34	of	of	ADP
gujaf-164	77	35	kashere	kashere	PROPN
gujaf-164	77	36	,	,	PUNCT
gujaf-164	77	37	gombe	gombe	ADJ
gujaf-164	77	38	state	state	NOUN
gujaf-164	77	39	,	,	PUNCT
gujaf-164	77	40	daniels@fukashere.edu.ng	daniels@fukashere.edu.ng	NOUN
gujaf-164	77	41	,	,	PUNCT
gujaf-164	77	42	+2348039670569	+2348039670569	PROPN
gujaf-164	78	1	ibrahim	ibrahim	PROPN
gujaf-164	78	2	adamu	adamu	PROPN
gujaf-164	78	3	saleh	saleh	PROPN
gujaf-164	78	4	phd	phd	PROPN
gujaf-164	78	5	department	department	PROPN
gujaf-164	78	6	of	of	ADP
gujaf-164	78	7	business	business	PROPN
gujaf-164	78	8	administration	administration	PROPN
gujaf-164	78	9	federal	federal	PROPN
gujaf-164	78	10	university	university	PROPN
gujaf-164	78	11	of	of	ADP
gujaf-164	78	12	kashehre	kashehre	PROPN
gujaf-164	78	13	,	,	PUNCT
gujaf-164	78	14	gombe	gombe	ADJ
gujaf-164	78	15	state	state	NOUN
gujaf-164	78	16	ibrahimadamusaleh@fukashere.edu.ng	ibrahimadamusaleh@fukashere.edu.ng	ADV
gujaf-164	78	17	+2348033977158	+2348033977158	ADJ
gujaf-164	78	18	abstract	abstract	VERB
gujaf-164	78	19	the	the	DET
gujaf-164	78	20	disclosure	disclosure	NOUN
gujaf-164	78	21	of	of	ADP
gujaf-164	78	22	sustainability	sustainability	NOUN
gujaf-164	78	23	activities	activity	NOUN
gujaf-164	78	24	has	have	AUX
gujaf-164	78	25	been	be	AUX
gujaf-164	78	26	a	a	DET
gujaf-164	78	27	factor	factor	NOUN
gujaf-164	78	28	in	in	ADP
gujaf-164	78	29	improving	improve	VERB
gujaf-164	78	30	firm	firm	ADJ
gujaf-164	78	31	performance	performance	NOUN
gujaf-164	78	32	,	,	PUNCT
gujaf-164	78	33	market	market	NOUN
gujaf-164	78	34	value	value	NOUN
gujaf-164	78	35	and	and	CCONJ
gujaf-164	78	36	share	share	NOUN
gujaf-164	78	37	price	price	NOUN
gujaf-164	78	38	of	of	ADP
gujaf-164	78	39	firm	firm	NOUN
gujaf-164	78	40	.	.	PUNCT
gujaf-164	79	1	this	this	DET
gujaf-164	79	2	study	study	NOUN
gujaf-164	79	3	was	be	AUX
gujaf-164	79	4	conducted	conduct	VERB
gujaf-164	79	5	to	to	PART
gujaf-164	79	6	investigate	investigate	VERB
gujaf-164	79	7	the	the	DET
gujaf-164	79	8	effect	effect	NOUN
gujaf-164	79	9	of	of	ADP
gujaf-164	79	10	sustainability	sustainability	NOUN
gujaf-164	79	11	disclosure	disclosure	NOUN
gujaf-164	79	12	on	on	ADP
gujaf-164	79	13	the	the	DET
gujaf-164	79	14	market	market	NOUN
gujaf-164	79	15	value	value	NOUN
gujaf-164	79	16	of	of	ADP
gujaf-164	79	17	oil	oil	NOUN
gujaf-164	79	18	and	and	CCONJ
gujaf-164	79	19	gas	gas	NOUN
gujaf-164	79	20	firms	firm	NOUN
gujaf-164	79	21	listed	list	VERB
gujaf-164	79	22	in	in	ADP
gujaf-164	79	23	nigeria	nigeria	PROPN
gujaf-164	79	24	.	.	PUNCT
gujaf-164	80	1	the	the	DET
gujaf-164	80	2	study	study	NOUN
gujaf-164	80	3	population	population	NOUN
gujaf-164	80	4	covers	cover	VERB
gujaf-164	80	5	all	all	DET
gujaf-164	80	6	the	the	DET
gujaf-164	80	7	ten	ten	NUM
gujaf-164	80	8	(	(	PUNCT
gujaf-164	80	9	10	10	NUM
gujaf-164	80	10	)	)	PUNCT
gujaf-164	80	11	oil	oil	NOUN
gujaf-164	80	12	and	and	CCONJ
gujaf-164	80	13	gas	gas	NOUN
gujaf-164	80	14	firms	firm	NOUN
gujaf-164	80	15	in	in	ADP
gujaf-164	80	16	nigeria	nigeria	PROPN
gujaf-164	80	17	listed	list	VERB
gujaf-164	80	18	as	as	ADP
gujaf-164	80	19	at	at	ADP
gujaf-164	80	20	31	31	NUM
gujaf-164	80	21	st	st	PROPN
gujaf-164	80	22	december	december	PROPN
gujaf-164	80	23	,	,	PUNCT
gujaf-164	80	24	2020	2020	NUM
gujaf-164	80	25	and	and	CCONJ
gujaf-164	80	26	census	census	NOUN
gujaf-164	80	27	sampling	sample	VERB
gujaf-164	80	28	approach	approach	NOUN
gujaf-164	80	29	was	be	AUX
gujaf-164	80	30	adopted	adopt	VERB
gujaf-164	80	31	.	.	PUNCT
gujaf-164	81	1	secondary	secondary	ADJ
gujaf-164	81	2	source	source	NOUN
gujaf-164	81	3	of	of	ADP
gujaf-164	81	4	data	datum	NOUN
gujaf-164	81	5	was	be	AUX
gujaf-164	81	6	used	use	VERB
gujaf-164	81	7	to	to	PART
gujaf-164	81	8	extract	extract	VERB
gujaf-164	81	9	the	the	DET
gujaf-164	81	10	data	datum	NOUN
gujaf-164	81	11	from	from	ADP
gujaf-164	81	12	the	the	DET
gujaf-164	81	13	annual	annual	ADJ
gujaf-164	81	14	reports	report	NOUN
gujaf-164	81	15	and	and	CCONJ
gujaf-164	81	16	accounts	account	NOUN
gujaf-164	81	17	of	of	ADP
gujaf-164	81	18	the	the	DET
gujaf-164	81	19	10	10	NUM
gujaf-164	81	20	listed	list	VERB
gujaf-164	81	21	oil	oil	NOUN
gujaf-164	81	22	and	and	CCONJ
gujaf-164	81	23	gas	gas	NOUN
gujaf-164	81	24	firms	firm	NOUN
gujaf-164	81	25	in	in	ADP
gujaf-164	81	26	nigeria	nigeria	PROPN
gujaf-164	81	27	for	for	ADP
gujaf-164	81	28	period	period	NOUN
gujaf-164	81	29	of	of	ADP
gujaf-164	81	30	five	five	NUM
gujaf-164	81	31	years	year	NOUN
gujaf-164	81	32	(	(	PUNCT
gujaf-164	81	33	2016	2016	NUM
gujaf-164	81	34	-	-	SYM
gujaf-164	81	35	2020	2020	NUM
gujaf-164	81	36	)	)	PUNCT
gujaf-164	81	37	.	.	PUNCT
gujaf-164	82	1	robust	robust	ADJ
gujaf-164	82	2	ordinary	ordinary	ADJ
gujaf-164	82	3	least	least	ADJ
gujaf-164	82	4	square	square	ADJ
gujaf-164	82	5	regression	regression	NOUN
gujaf-164	82	6	was	be	AUX
gujaf-164	82	7	used	use	VERB
gujaf-164	82	8	as	as	ADP
gujaf-164	82	9	a	a	DET
gujaf-164	82	10	technique	technique	NOUN
gujaf-164	82	11	of	of	ADP
gujaf-164	82	12	data	datum	NOUN
gujaf-164	82	13	analysis	analysis	NOUN
gujaf-164	82	14	.	.	PUNCT
gujaf-164	83	1	the	the	DET
gujaf-164	83	2	study	study	NOUN
gujaf-164	83	3	used	use	VERB
gujaf-164	83	4	the	the	DET
gujaf-164	83	5	combination	combination	NOUN
gujaf-164	83	6	of	of	ADP
gujaf-164	83	7	gri	gri	PROPN
gujaf-164	83	8	and	and	CCONJ
gujaf-164	83	9	carroll	carroll	PROPN
gujaf-164	83	10	’s	’s	PART
gujaf-164	83	11	index	index	NOUN
gujaf-164	83	12	and	and	CCONJ
gujaf-164	83	13	stratified	stratify	VERB
gujaf-164	83	14	the	the	DET
gujaf-164	83	15	disclosure	disclosure	NOUN
gujaf-164	83	16	items	item	NOUN
gujaf-164	83	17	into	into	ADP
gujaf-164	83	18	philanthropic	philanthropic	NOUN
gujaf-164	83	19	activities	activity	NOUN
gujaf-164	83	20	,	,	PUNCT
gujaf-164	83	21	legal	legal	ADJ
gujaf-164	83	22	/	/	SYM
gujaf-164	83	23	ethical	ethical	ADJ
gujaf-164	83	24	activities	activity	NOUN
gujaf-164	83	25	and	and	CCONJ
gujaf-164	83	26	economic	economic	ADJ
gujaf-164	83	27	activities	activity	NOUN
gujaf-164	83	28	to	to	PART
gujaf-164	83	29	proxy	proxy	VERB
gujaf-164	83	30	sustainability	sustainability	NOUN
gujaf-164	83	31	disclosure	disclosure	NOUN
gujaf-164	83	32	while	while	SCONJ
gujaf-164	83	33	tobin	tobin	PROPN
gujaf-164	83	34	’s	’s	PART
gujaf-164	83	35	q	q	NOUN
gujaf-164	83	36	was	be	AUX
gujaf-164	83	37	used	use	VERB
gujaf-164	83	38	to	to	PART
gujaf-164	83	39	proxy	proxy	VERB
gujaf-164	83	40	firm	firm	ADJ
gujaf-164	83	41	market	market	NOUN
gujaf-164	83	42	value	value	NOUN
gujaf-164	83	43	.	.	PUNCT
gujaf-164	84	1	the	the	DET
gujaf-164	84	2	study	study	NOUN
gujaf-164	84	3	revealed	reveal	VERB
gujaf-164	84	4	that	that	SCONJ
gujaf-164	84	5	,	,	PUNCT
gujaf-164	84	6	legal	legal	ADJ
gujaf-164	84	7	/	/	SYM
gujaf-164	84	8	ethical	ethical	ADJ
gujaf-164	84	9	activities	activity	NOUN
gujaf-164	84	10	and	and	CCONJ
gujaf-164	84	11	economic	economic	ADJ
gujaf-164	84	12	activities	activity	NOUN
gujaf-164	84	13	positively	positively	ADV
gujaf-164	84	14	and	and	CCONJ
gujaf-164	84	15	significantly	significantly	ADV
gujaf-164	84	16	affecting	affect	VERB
gujaf-164	84	17	the	the	DET
gujaf-164	84	18	market	market	NOUN
gujaf-164	84	19	value	value	NOUN
gujaf-164	84	20	of	of	ADP
gujaf-164	84	21	oil	oil	NOUN
gujaf-164	84	22	and	and	CCONJ
gujaf-164	84	23	gas	gas	NOUN
gujaf-164	84	24	firms	firm	NOUN
gujaf-164	84	25	listed	list	VERB
gujaf-164	84	26	on	on	ADP
gujaf-164	84	27	the	the	DET
gujaf-164	84	28	nigerian	nigerian	ADJ
gujaf-164	84	29	stock	stock	NOUN
gujaf-164	84	30	exchange	exchange	NOUN
gujaf-164	84	31	.	.	PUNCT
gujaf-164	85	1	it	it	PRON
gujaf-164	85	2	is	be	AUX
gujaf-164	85	3	recommended	recommend	VERB
gujaf-164	85	4	that	that	SCONJ
gujaf-164	85	5	government	government	NOUN
gujaf-164	85	6	through	through	ADP
gujaf-164	85	7	the	the	DET
gujaf-164	85	8	nnpc	nnpc	NOUN
gujaf-164	85	9	and	and	CCONJ
gujaf-164	85	10	other	other	ADJ
gujaf-164	85	11	accounting	accounting	NOUN
gujaf-164	85	12	standard	standard	PROPN
gujaf-164	85	13	setters	setter	NOUN
gujaf-164	85	14	develop	develop	VERB
gujaf-164	85	15	standards	standard	NOUN
gujaf-164	85	16	,	,	PUNCT
gujaf-164	85	17	means	mean	VERB
gujaf-164	85	18	or	or	CCONJ
gujaf-164	85	19	methods	method	NOUN
gujaf-164	85	20	by	by	ADP
gujaf-164	85	21	which	which	PRON
gujaf-164	85	22	sustainability	sustainability	NOUN
gujaf-164	85	23	reporting	reporting	NOUN
gujaf-164	85	24	can	can	AUX
gujaf-164	85	25	be	be	AUX
gujaf-164	85	26	measured	measure	VERB
gujaf-164	85	27	and	and	CCONJ
gujaf-164	85	28	reported	report	VERB
gujaf-164	85	29	.	.	PUNCT
gujaf-164	86	1	furthermore	furthermore	ADV
gujaf-164	86	2	,	,	PUNCT
gujaf-164	86	3	the	the	DET
gujaf-164	86	4	government	government	NOUN
gujaf-164	86	5	through	through	ADP
gujaf-164	86	6	the	the	DET
gujaf-164	86	7	nnpc	nnpc	NOUN
gujaf-164	86	8	should	should	AUX
gujaf-164	86	9	enforce	enforce	VERB
gujaf-164	86	10	and	and	CCONJ
gujaf-164	86	11	ensure	ensure	VERB
gujaf-164	86	12	compliance	compliance	NOUN
gujaf-164	86	13	to	to	ADP
gujaf-164	86	14	the	the	DET
gujaf-164	86	15	disclosure	disclosure	NOUN
gujaf-164	86	16	of	of	ADP
gujaf-164	86	17	ethical	ethical	ADJ
gujaf-164	86	18	and	and	CCONJ
gujaf-164	86	19	economic	economic	ADJ
gujaf-164	86	20	activities	activity	NOUN
gujaf-164	86	21	of	of	ADP
gujaf-164	86	22	listed	list	VERB
gujaf-164	86	23	oil	oil	NOUN
gujaf-164	86	24	and	and	CCONJ
gujaf-164	86	25	gas	gas	NOUN
gujaf-164	86	26	firm	firm	NOUN
gujaf-164	86	27	as	as	SCONJ
gujaf-164	86	28	it	it	PRON
gujaf-164	86	29	was	be	AUX
gujaf-164	86	30	discovered	discover	VERB
gujaf-164	86	31	to	to	PART
gujaf-164	86	32	have	have	VERB
gujaf-164	86	33	a	a	DET
gujaf-164	86	34	significant	significant	ADJ
gujaf-164	86	35	effect	effect	NOUN
gujaf-164	86	36	on	on	ADP
gujaf-164	86	37	market	market	NOUN
gujaf-164	86	38	value	value	NOUN
gujaf-164	86	39	.	.	PUNCT
gujaf-164	87	1	lastly	lastly	ADV
gujaf-164	87	2	,	,	PUNCT
gujaf-164	87	3	the	the	DET
gujaf-164	87	4	disclosure	disclosure	NOUN
gujaf-164	87	5	of	of	ADP
gujaf-164	87	6	ethical	ethical	ADJ
gujaf-164	87	7	and	and	CCONJ
gujaf-164	87	8	economic	economic	ADJ
gujaf-164	87	9	activities	activity	NOUN
gujaf-164	87	10	of	of	ADP
gujaf-164	87	11	these	these	DET
gujaf-164	87	12	firms	firm	NOUN
gujaf-164	87	13	should	should	AUX
gujaf-164	87	14	be	be	AUX
gujaf-164	87	15	incentivize	incentivize	VERB
gujaf-164	87	16	ensuring	ensure	VERB
gujaf-164	87	17	that	that	SCONJ
gujaf-164	87	18	firms	firm	NOUN
gujaf-164	87	19	that	that	PRON
gujaf-164	87	20	make	make	VERB
gujaf-164	87	21	adequate	adequate	ADJ
gujaf-164	87	22	disclosure	disclosure	NOUN
gujaf-164	87	23	of	of	ADP
gujaf-164	87	24	these	these	DET
gujaf-164	87	25	activities	activity	NOUN
gujaf-164	87	26	are	be	AUX
gujaf-164	87	27	been	be	AUX
gujaf-164	87	28	rewarded	reward	VERB
gujaf-164	87	29	with	with	ADP
gujaf-164	87	30	tax	tax	NOUN
gujaf-164	87	31	wavers	waver	NOUN
gujaf-164	87	32	,	,	PUNCT
gujaf-164	87	33	tax	tax	NOUN
gujaf-164	87	34	holiday	holiday	NOUN
gujaf-164	87	35	and	and	CCONJ
gujaf-164	87	36	the	the	DET
gujaf-164	87	37	likes	like	NOUN
gujaf-164	87	38	.	.	PUNCT
gujaf-164	88	1	keywords	keyword	NOUN
gujaf-164	88	2	:	:	PUNCT
gujaf-164	88	3	philanthropic	philanthropic	NOUN
gujaf-164	88	4	activities	activity	NOUN
gujaf-164	88	5	,	,	PUNCT
gujaf-164	88	6	legal	legal	ADJ
gujaf-164	88	7	/	/	SYM
gujaf-164	88	8	ethical	ethical	ADJ
gujaf-164	88	9	activities	activity	NOUN
gujaf-164	88	10	,	,	PUNCT
gujaf-164	88	11	economic	economic	ADJ
gujaf-164	88	12	activities	activity	NOUN
gujaf-164	88	13	,	,	PUNCT
gujaf-164	88	14	tobin	tobin	PROPN
gujaf-164	88	15	’s	’s	PART
gujaf-164	88	16	q	q	NOUN
gujaf-164	88	17	,	,	PUNCT
gujaf-164	88	18	oil	oil	NOUN
gujaf-164	88	19	and	and	CCONJ
gujaf-164	88	20	gas	gas	NOUN
gujaf-164	88	21	firms	firm	NOUN
gujaf-164	88	22	1	1	NUM
gujaf-164	88	23	.	.	X
gujaf-164	88	24	introduction	introduction	NOUN
gujaf-164	88	25	the	the	DET
gujaf-164	88	26	emergence	emergence	NOUN
gujaf-164	88	27	of	of	ADP
gujaf-164	88	28	industrial	industrial	ADJ
gujaf-164	88	29	revolution	revolution	NOUN
gujaf-164	88	30	paved	pave	VERB
gujaf-164	88	31	way	way	NOUN
gujaf-164	88	32	for	for	ADP
gujaf-164	88	33	economic	economic	ADJ
gujaf-164	88	34	development	development	NOUN
gujaf-164	88	35	with	with	ADP
gujaf-164	88	36	improved	improved	ADJ
gujaf-164	88	37	and	and	CCONJ
gujaf-164	88	38	mechanized	mechanized	ADJ
gujaf-164	88	39	forms	form	NOUN
gujaf-164	88	40	of	of	ADP
gujaf-164	88	41	production	production	NOUN
gujaf-164	88	42	and	and	CCONJ
gujaf-164	88	43	manufacturing	manufacturing	NOUN
gujaf-164	88	44	of	of	ADP
gujaf-164	88	45	goods	good	NOUN
gujaf-164	88	46	to	to	PART
gujaf-164	88	47	meet	meet	VERB
gujaf-164	88	48	the	the	DET
gujaf-164	88	49	need	need	NOUN
gujaf-164	88	50	of	of	ADP
gujaf-164	88	51	people	people	NOUN
gujaf-164	88	52	mailto:sirajobappah@fukashere.edu.ng	mailto:sirajobappah@fukashere.edu.ng	ADV
gujaf-164	88	53	mailto:daniels@fukashere.edu.ng	mailto:daniels@fukashere.edu.ng	NOUN
gujaf-164	88	54	mailto:ibrahimadamusaleh@fukashere.edu.ng	mailto:ibrahimadamusaleh@fukashere.edu.ng	NOUN
gujaf-164	88	55	2	2	NUM
gujaf-164	88	56	all	all	ADV
gujaf-164	88	57	over	over	ADP
gujaf-164	88	58	the	the	DET
gujaf-164	88	59	world	world	NOUN
gujaf-164	88	60	.	.	PUNCT
gujaf-164	89	1	but	but	CCONJ
gujaf-164	89	2	this	this	DET
gujaf-164	89	3	development	development	NOUN
gujaf-164	89	4	is	be	AUX
gujaf-164	89	5	not	not	PART
gujaf-164	89	6	without	without	ADP
gujaf-164	89	7	consequence	consequence	NOUN
gujaf-164	89	8	especially	especially	ADV
gujaf-164	89	9	to	to	ADP
gujaf-164	89	10	our	our	PRON
gujaf-164	89	11	environment	environment	NOUN
gujaf-164	89	12	and	and	CCONJ
gujaf-164	89	13	its	its	PRON
gujaf-164	89	14	inhabitants	inhabitant	NOUN
gujaf-164	89	15	.	.	PUNCT
gujaf-164	90	1	the	the	DET
gujaf-164	90	2	thirst	thirst	NOUN
gujaf-164	90	3	and	and	CCONJ
gujaf-164	90	4	desire	desire	NOUN
gujaf-164	90	5	for	for	ADP
gujaf-164	90	6	economic	economic	ADJ
gujaf-164	90	7	development	development	NOUN
gujaf-164	90	8	has	have	AUX
gujaf-164	90	9	resulted	result	VERB
gujaf-164	90	10	into	into	ADP
gujaf-164	90	11	some	some	DET
gujaf-164	90	12	environmental	environmental	ADJ
gujaf-164	90	13	activities	activity	NOUN
gujaf-164	90	14	that	that	PRON
gujaf-164	90	15	are	be	AUX
gujaf-164	90	16	detrimental	detrimental	ADJ
gujaf-164	90	17	to	to	ADP
gujaf-164	90	18	the	the	DET
gujaf-164	90	19	environment	environment	NOUN
gujaf-164	90	20	and	and	CCONJ
gujaf-164	90	21	the	the	DET
gujaf-164	90	22	ecosystem	ecosystem	NOUN
gujaf-164	90	23	.	.	PUNCT
gujaf-164	91	1	some	some	PRON
gujaf-164	91	2	of	of	ADP
gujaf-164	91	3	the	the	DET
gujaf-164	91	4	effects	effect	NOUN
gujaf-164	91	5	of	of	ADP
gujaf-164	91	6	these	these	DET
gujaf-164	91	7	industrial	industrial	ADJ
gujaf-164	91	8	activities	activity	NOUN
gujaf-164	91	9	are	be	AUX
gujaf-164	91	10	pollution	pollution	NOUN
gujaf-164	91	11	,	,	PUNCT
gujaf-164	91	12	rise	rise	VERB
gujaf-164	91	13	in	in	ADP
gujaf-164	91	14	sea	sea	NOUN
gujaf-164	91	15	level	level	NOUN
gujaf-164	91	16	,	,	PUNCT
gujaf-164	91	17	deforestation	deforestation	NOUN
gujaf-164	91	18	,	,	PUNCT
gujaf-164	91	19	global	global	ADJ
gujaf-164	91	20	warming	warming	NOUN
gujaf-164	91	21	,	,	PUNCT
gujaf-164	91	22	land	land	NOUN
gujaf-164	91	23	degradation	degradation	NOUN
gujaf-164	91	24	and	and	CCONJ
gujaf-164	91	25	desertification	desertification	NOUN
gujaf-164	91	26	.	.	PUNCT
gujaf-164	92	1	in	in	ADP
gujaf-164	92	2	nigeria	nigeria	PROPN
gujaf-164	92	3	,	,	PUNCT
gujaf-164	92	4	the	the	DET
gujaf-164	92	5	inhabitants	inhabitant	NOUN
gujaf-164	92	6	of	of	ADP
gujaf-164	92	7	communities	community	NOUN
gujaf-164	92	8	or	or	CCONJ
gujaf-164	92	9	areas	area	NOUN
gujaf-164	92	10	where	where	SCONJ
gujaf-164	92	11	industries	industry	NOUN
gujaf-164	92	12	are	be	AUX
gujaf-164	92	13	located	locate	VERB
gujaf-164	92	14	or	or	CCONJ
gujaf-164	92	15	places	place	NOUN
gujaf-164	92	16	where	where	SCONJ
gujaf-164	92	17	oil	oil	NOUN
gujaf-164	92	18	exploration	exploration	NOUN
gujaf-164	92	19	takes	take	VERB
gujaf-164	92	20	place	place	NOUN
gujaf-164	92	21	usually	usually	ADV
gujaf-164	92	22	complain	complain	VERB
gujaf-164	92	23	of	of	ADP
gujaf-164	92	24	emission	emission	NOUN
gujaf-164	92	25	of	of	ADP
gujaf-164	92	26	dangerous	dangerous	ADJ
gujaf-164	92	27	substances	substance	NOUN
gujaf-164	92	28	,	,	PUNCT
gujaf-164	92	29	gas	gas	NOUN
gujaf-164	92	30	flaring	flaring	NOUN
gujaf-164	92	31	,	,	PUNCT
gujaf-164	92	32	oil	oil	NOUN
gujaf-164	92	33	spillages	spillage	NOUN
gujaf-164	92	34	and	and	CCONJ
gujaf-164	92	35	other	other	ADJ
gujaf-164	92	36	pollutions	pollution	NOUN
gujaf-164	92	37	that	that	PRON
gujaf-164	92	38	are	be	AUX
gujaf-164	92	39	harmful	harmful	ADJ
gujaf-164	92	40	to	to	ADP
gujaf-164	92	41	the	the	DET
gujaf-164	92	42	health	health	NOUN
gujaf-164	92	43	of	of	ADP
gujaf-164	92	44	the	the	DET
gujaf-164	92	45	people	people	NOUN
gujaf-164	92	46	and	and	CCONJ
gujaf-164	92	47	the	the	DET
gujaf-164	92	48	ecosystem	ecosystem	NOUN
gujaf-164	92	49	(	(	PUNCT
gujaf-164	92	50	ojo	ojo	NOUN
gujaf-164	92	51	,	,	PUNCT
gujaf-164	92	52	2016	2016	NUM
gujaf-164	92	53	)	)	PUNCT
gujaf-164	92	54	.	.	PUNCT
gujaf-164	93	1	they	they	PRON
gujaf-164	93	2	sometimes	sometimes	ADV
gujaf-164	93	3	agitate	agitate	VERB
gujaf-164	93	4	about	about	ADP
gujaf-164	93	5	lack	lack	NOUN
gujaf-164	93	6	of	of	ADP
gujaf-164	93	7	concern	concern	NOUN
gujaf-164	93	8	towards	towards	ADP
gujaf-164	93	9	the	the	DET
gujaf-164	93	10	environment	environment	NOUN
gujaf-164	93	11	and	and	CCONJ
gujaf-164	93	12	lack	lack	NOUN
gujaf-164	93	13	of	of	ADP
gujaf-164	93	14	compensation	compensation	NOUN
gujaf-164	93	15	from	from	ADP
gujaf-164	93	16	the	the	DET
gujaf-164	93	17	companies	company	NOUN
gujaf-164	93	18	and	and	CCONJ
gujaf-164	93	19	marginalization	marginalization	NOUN
gujaf-164	93	20	from	from	ADP
gujaf-164	93	21	the	the	DET
gujaf-164	93	22	part	part	NOUN
gujaf-164	93	23	of	of	ADP
gujaf-164	93	24	the	the	DET
gujaf-164	93	25	government	government	NOUN
gujaf-164	93	26	.	.	PUNCT
gujaf-164	94	1	as	as	ADP
gujaf-164	94	2	a	a	DET
gujaf-164	94	3	result	result	NOUN
gujaf-164	94	4	of	of	ADP
gujaf-164	94	5	the	the	DET
gujaf-164	94	6	foregoing	foregoing	NOUN
gujaf-164	94	7	,	,	PUNCT
gujaf-164	94	8	the	the	DET
gujaf-164	94	9	operating	operate	VERB
gujaf-164	94	10	companies	company	NOUN
gujaf-164	94	11	grieve	grieve	VERB
gujaf-164	94	12	from	from	ADP
gujaf-164	94	13	disruptions	disruption	NOUN
gujaf-164	94	14	by	by	ADP
gujaf-164	94	15	those	those	DET
gujaf-164	94	16	agitators	agitator	NOUN
gujaf-164	94	17	,	,	PUNCT
gujaf-164	94	18	the	the	DET
gujaf-164	94	19	government	government	NOUN
gujaf-164	94	20	also	also	ADV
gujaf-164	94	21	complains	complain	VERB
gujaf-164	94	22	about	about	ADP
gujaf-164	94	23	fall	fall	NOUN
gujaf-164	94	24	in	in	ADP
gujaf-164	94	25	oil	oil	NOUN
gujaf-164	94	26	and	and	CCONJ
gujaf-164	94	27	gas	gas	NOUN
gujaf-164	94	28	revenue	revenue	NOUN
gujaf-164	94	29	as	as	ADP
gujaf-164	94	30	a	a	DET
gujaf-164	94	31	result	result	NOUN
gujaf-164	94	32	of	of	ADP
gujaf-164	94	33	wastages	wastage	NOUN
gujaf-164	94	34	,	,	PUNCT
gujaf-164	94	35	vandalization	vandalization	NOUN
gujaf-164	94	36	and	and	CCONJ
gujaf-164	94	37	sabotage	sabotage	NOUN
gujaf-164	94	38	of	of	ADP
gujaf-164	94	39	government	government	NOUN
gujaf-164	94	40	resources	resource	NOUN
gujaf-164	94	41	by	by	ADP
gujaf-164	94	42	the	the	DET
gujaf-164	94	43	agitators	agitator	NOUN
gujaf-164	94	44	(	(	PUNCT
gujaf-164	94	45	udo	udo	PROPN
gujaf-164	94	46	,	,	PUNCT
gujaf-164	94	47	2018	2018	NUM
gujaf-164	94	48	)	)	PUNCT
gujaf-164	94	49	.	.	PUNCT
gujaf-164	95	1	however	however	ADV
gujaf-164	95	2	,	,	PUNCT
gujaf-164	95	3	there	there	PRON
gujaf-164	95	4	is	be	VERB
gujaf-164	95	5	an	an	DET
gujaf-164	95	6	increasing	increase	VERB
gujaf-164	95	7	rate	rate	NOUN
gujaf-164	95	8	of	of	ADP
gujaf-164	95	9	awareness	awareness	NOUN
gujaf-164	95	10	by	by	ADP
gujaf-164	95	11	the	the	DET
gujaf-164	95	12	government	government	NOUN
gujaf-164	95	13	,	,	PUNCT
gujaf-164	95	14	individuals	individual	NOUN
gujaf-164	95	15	,	,	PUNCT
gujaf-164	95	16	and	and	CCONJ
gujaf-164	95	17	nongovernmental	nongovernmental	ADJ
gujaf-164	95	18	organizations	organization	NOUN
gujaf-164	95	19	on	on	ADP
gujaf-164	95	20	concern	concern	NOUN
gujaf-164	95	21	and	and	CCONJ
gujaf-164	95	22	attention	attention	NOUN
gujaf-164	95	23	of	of	ADP
gujaf-164	95	24	businesses	business	NOUN
gujaf-164	95	25	to	to	ADP
gujaf-164	95	26	the	the	DET
gujaf-164	95	27	environment	environment	NOUN
gujaf-164	95	28	they	they	PRON
gujaf-164	95	29	operate	operate	VERB
gujaf-164	95	30	.	.	PUNCT
gujaf-164	96	1	these	these	DET
gujaf-164	96	2	awareness	awareness	NOUN
gujaf-164	96	3	has	have	AUX
gujaf-164	96	4	helped	help	VERB
gujaf-164	96	5	in	in	ADP
gujaf-164	96	6	redirecting	redirect	VERB
gujaf-164	96	7	the	the	DET
gujaf-164	96	8	focus	focus	NOUN
gujaf-164	96	9	of	of	ADP
gujaf-164	96	10	businesses	business	NOUN
gujaf-164	96	11	to	to	PART
gujaf-164	96	12	be	be	AUX
gujaf-164	96	13	environment	environment	NOUN
gujaf-164	96	14	and	and	CCONJ
gujaf-164	96	15	towards	towards	ADP
gujaf-164	96	16	being	be	AUX
gujaf-164	96	17	environmentally	environmentally	ADV
gujaf-164	96	18	friendly	friendly	ADJ
gujaf-164	96	19	and	and	CCONJ
gujaf-164	96	20	contributive	contributive	ADJ
gujaf-164	96	21	.	.	PUNCT
gujaf-164	97	1	despite	despite	SCONJ
gujaf-164	97	2	the	the	DET
gujaf-164	97	3	contributions	contribution	NOUN
gujaf-164	97	4	of	of	ADP
gujaf-164	97	5	oil	oil	NOUN
gujaf-164	97	6	and	and	CCONJ
gujaf-164	97	7	gas	gas	NOUN
gujaf-164	97	8	firms	firm	NOUN
gujaf-164	97	9	to	to	ADP
gujaf-164	97	10	the	the	DET
gujaf-164	97	11	economies	economy	NOUN
gujaf-164	97	12	of	of	ADP
gujaf-164	97	13	a	a	DET
gujaf-164	97	14	lot	lot	NOUN
gujaf-164	97	15	of	of	ADP
gujaf-164	97	16	countries	country	NOUN
gujaf-164	97	17	in	in	ADP
gujaf-164	97	18	the	the	DET
gujaf-164	97	19	world	world	NOUN
gujaf-164	97	20	,	,	PUNCT
gujaf-164	97	21	their	their	PRON
gujaf-164	97	22	operations	operation	NOUN
gujaf-164	97	23	are	be	AUX
gujaf-164	97	24	those	those	PRON
gujaf-164	97	25	with	with	ADP
gujaf-164	97	26	the	the	DET
gujaf-164	97	27	most	most	ADV
gujaf-164	97	28	negative	negative	ADJ
gujaf-164	97	29	impact	impact	NOUN
gujaf-164	97	30	on	on	ADP
gujaf-164	97	31	the	the	DET
gujaf-164	97	32	environment	environment	NOUN
gujaf-164	97	33	compared	compare	VERB
gujaf-164	97	34	to	to	ADP
gujaf-164	97	35	other	other	ADJ
gujaf-164	97	36	manufacturing	manufacturing	NOUN
gujaf-164	97	37	or	or	CCONJ
gujaf-164	97	38	industrial	industrial	ADJ
gujaf-164	97	39	firms	firm	NOUN
gujaf-164	97	40	.	.	PUNCT
gujaf-164	98	1	because	because	SCONJ
gujaf-164	98	2	of	of	ADP
gujaf-164	98	3	the	the	DET
gujaf-164	98	4	negative	negative	ADJ
gujaf-164	98	5	effects	effect	NOUN
gujaf-164	98	6	the	the	DET
gujaf-164	98	7	operation	operation	NOUN
gujaf-164	98	8	of	of	ADP
gujaf-164	98	9	oil	oil	NOUN
gujaf-164	98	10	and	and	CCONJ
gujaf-164	98	11	gas	gas	NOUN
gujaf-164	98	12	and	and	CCONJ
gujaf-164	98	13	other	other	ADJ
gujaf-164	98	14	firms	firm	NOUN
gujaf-164	98	15	have	have	VERB
gujaf-164	98	16	on	on	ADP
gujaf-164	98	17	the	the	DET
gujaf-164	98	18	environment	environment	NOUN
gujaf-164	98	19	,	,	PUNCT
gujaf-164	98	20	there	there	PRON
gujaf-164	98	21	is	be	VERB
gujaf-164	98	22	a	a	DET
gujaf-164	98	23	growing	grow	VERB
gujaf-164	98	24	need	need	NOUN
gujaf-164	98	25	for	for	ADP
gujaf-164	98	26	businesses	business	NOUN
gujaf-164	98	27	or	or	CCONJ
gujaf-164	98	28	firms	firm	NOUN
gujaf-164	98	29	to	to	PART
gujaf-164	98	30	make	make	VERB
gujaf-164	98	31	disclosure	disclosure	NOUN
gujaf-164	98	32	of	of	ADP
gujaf-164	98	33	their	their	PRON
gujaf-164	98	34	contributions	contribution	NOUN
gujaf-164	98	35	to	to	ADP
gujaf-164	98	36	the	the	DET
gujaf-164	98	37	society	society	NOUN
gujaf-164	98	38	and	and	CCONJ
gujaf-164	98	39	environment	environment	NOUN
gujaf-164	98	40	as	as	ADP
gujaf-164	98	41	a	a	DET
gujaf-164	98	42	whole	whole	NOUN
gujaf-164	98	43	(	(	PUNCT
gujaf-164	98	44	huang	huang	PROPN
gujaf-164	98	45	and	and	CCONJ
gujaf-164	98	46	kung	kung	PROPN
gujaf-164	98	47	,	,	PUNCT
gujaf-164	98	48	2010	2010	NUM
gujaf-164	98	49	)	)	PUNCT
gujaf-164	98	50	.	.	PUNCT
gujaf-164	99	1	according	accord	VERB
gujaf-164	99	2	to	to	ADP
gujaf-164	99	3	environmental	environmental	ADJ
gujaf-164	99	4	accounting	accounting	NOUN
gujaf-164	99	5	guidelines	guideline	NOUN
gujaf-164	99	6	(	(	PUNCT
gujaf-164	99	7	2012	2012	NUM
gujaf-164	99	8	)	)	PUNCT
gujaf-164	99	9	,	,	PUNCT
gujaf-164	99	10	environmental	environmental	ADJ
gujaf-164	99	11	accounting	accounting	NOUN
gujaf-164	99	12	“	"	PUNCT
gujaf-164	99	13	aims	aim	VERB
gujaf-164	99	14	at	at	ADP
gujaf-164	99	15	achieving	achieve	VERB
gujaf-164	99	16	sustainable	sustainable	ADJ
gujaf-164	99	17	development	development	NOUN
gujaf-164	99	18	,	,	PUNCT
gujaf-164	99	19	maintaining	maintain	VERB
gujaf-164	99	20	favorable	favorable	ADJ
gujaf-164	99	21	relationship	relationship	NOUN
gujaf-164	99	22	with	with	ADP
gujaf-164	99	23	community	community	NOUN
gujaf-164	99	24	,	,	PUNCT
gujaf-164	99	25	and	and	CCONJ
gujaf-164	99	26	pursuing	pursue	VERB
gujaf-164	99	27	effective	effective	ADJ
gujaf-164	99	28	and	and	CCONJ
gujaf-164	99	29	efficient	efficient	ADJ
gujaf-164	99	30	environmental	environmental	ADJ
gujaf-164	99	31	conservation	conservation	NOUN
gujaf-164	99	32	activities	activity	NOUN
gujaf-164	99	33	”	"	PUNCT
gujaf-164	99	34	.	.	PUNCT
gujaf-164	100	1	the	the	DET
gujaf-164	100	2	information	information	NOUN
gujaf-164	100	3	to	to	PART
gujaf-164	100	4	be	be	AUX
gujaf-164	100	5	disclosed	disclose	VERB
gujaf-164	100	6	with	with	ADP
gujaf-164	100	7	respect	respect	NOUN
gujaf-164	100	8	to	to	ADP
gujaf-164	100	9	sustainability	sustainability	NOUN
gujaf-164	100	10	reporting	reporting	NOUN
gujaf-164	100	11	are	be	AUX
gujaf-164	100	12	classified	classify	VERB
gujaf-164	100	13	as	as	ADP
gujaf-164	100	14	voluntarily	voluntarily	ADV
gujaf-164	100	15	disclosed	disclose	VERB
gujaf-164	100	16	information	information	NOUN
gujaf-164	100	17	.	.	PUNCT
gujaf-164	101	1	this	this	PRON
gujaf-164	101	2	is	be	AUX
gujaf-164	101	3	due	due	ADJ
gujaf-164	101	4	to	to	ADP
gujaf-164	101	5	the	the	DET
gujaf-164	101	6	fact	fact	NOUN
gujaf-164	101	7	that	that	SCONJ
gujaf-164	101	8	,	,	PUNCT
gujaf-164	101	9	in	in	ADP
gujaf-164	101	10	most	most	ADJ
gujaf-164	101	11	countries	country	NOUN
gujaf-164	101	12	there	there	PRON
gujaf-164	101	13	are	be	VERB
gujaf-164	101	14	no	no	DET
gujaf-164	101	15	specific	specific	ADJ
gujaf-164	101	16	legislations	legislation	NOUN
gujaf-164	101	17	that	that	PRON
gujaf-164	101	18	mandates	mandate	VERB
gujaf-164	101	19	the	the	DET
gujaf-164	101	20	disclosure	disclosure	NOUN
gujaf-164	101	21	of	of	ADP
gujaf-164	101	22	sustainability	sustainability	NOUN
gujaf-164	101	23	information	information	NOUN
gujaf-164	101	24	.	.	PUNCT
gujaf-164	102	1	however	however	ADV
gujaf-164	102	2	,	,	PUNCT
gujaf-164	102	3	according	accord	VERB
gujaf-164	102	4	to	to	ADP
gujaf-164	102	5	adeeko	adeeko	ADP
gujaf-164	102	6	,	,	PUNCT
gujaf-164	102	7	2019	2019	NUM
gujaf-164	102	8	;	;	PUNCT
gujaf-164	102	9	and	and	CCONJ
gujaf-164	102	10	sholotan	sholotan	ADJ
gujaf-164	102	11	,	,	PUNCT
gujaf-164	102	12	2016	2016	NUM
gujaf-164	102	13	,	,	PUNCT
gujaf-164	102	14	in	in	ADP
gujaf-164	102	15	countries	country	NOUN
gujaf-164	102	16	like	like	ADP
gujaf-164	102	17	france	france	PROPN
gujaf-164	102	18	,	,	PUNCT
gujaf-164	102	19	sweden	sweden	PROPN
gujaf-164	102	20	,	,	PUNCT
gujaf-164	102	21	united	united	PROPN
gujaf-164	102	22	state	state	PROPN
gujaf-164	102	23	of	of	ADP
gujaf-164	102	24	america	america	PROPN
gujaf-164	102	25	(	(	PUNCT
gujaf-164	102	26	usa	usa	PROPN
gujaf-164	102	27	)	)	PUNCT
gujaf-164	102	28	,	,	PUNCT
gujaf-164	102	29	denmark	denmark	NOUN
gujaf-164	102	30	and	and	CCONJ
gujaf-164	102	31	netherlands	netherlands	PROPN
gujaf-164	102	32	,	,	PUNCT
gujaf-164	102	33	it	it	PRON
gujaf-164	102	34	is	be	AUX
gujaf-164	102	35	mandatory	mandatory	ADJ
gujaf-164	102	36	for	for	ADP
gujaf-164	102	37	companies	company	NOUN
gujaf-164	102	38	operating	operate	VERB
gujaf-164	102	39	in	in	ADP
gujaf-164	102	40	those	those	DET
gujaf-164	102	41	countries	country	NOUN
gujaf-164	102	42	to	to	PART
gujaf-164	102	43	disclose	disclose	VERB
gujaf-164	102	44	environmental	environmental	ADJ
gujaf-164	102	45	information	information	NOUN
gujaf-164	102	46	on	on	ADP
gujaf-164	102	47	their	their	PRON
gujaf-164	102	48	financial	financial	ADJ
gujaf-164	102	49	statements	statement	NOUN
gujaf-164	102	50	.	.	PUNCT
gujaf-164	103	1	in	in	ADP
gujaf-164	103	2	nigeria	nigeria	PROPN
gujaf-164	103	3	,	,	PUNCT
gujaf-164	103	4	the	the	DET
gujaf-164	103	5	laws	law	NOUN
gujaf-164	103	6	of	of	ADP
gujaf-164	103	7	the	the	DET
gujaf-164	103	8	federal	federal	PROPN
gujaf-164	103	9	republic	republic	PROPN
gujaf-164	103	10	of	of	ADP
gujaf-164	103	11	nigeria	nigeria	PROPN
gujaf-164	103	12	1992	1992	NUM
gujaf-164	103	13	decree	decree	NOUN
gujaf-164	103	14	no.82	no.82	PROPN
gujaf-164	103	15	on	on	ADP
gujaf-164	103	16	environmental	environmental	ADJ
gujaf-164	103	17	impact	impact	NOUN
gujaf-164	103	18	assessment	assessment	NOUN
gujaf-164	103	19	requires	require	VERB
gujaf-164	103	20	that	that	SCONJ
gujaf-164	103	21	before	before	SCONJ
gujaf-164	103	22	companies	company	NOUN
gujaf-164	103	23	embark	embark	VERB
gujaf-164	103	24	on	on	ADP
gujaf-164	103	25	activities	activity	NOUN
gujaf-164	103	26	that	that	PRON
gujaf-164	103	27	may	may	AUX
gujaf-164	103	28	harm	harm	VERB
gujaf-164	103	29	the	the	DET
gujaf-164	103	30	environment	environment	NOUN
gujaf-164	103	31	,	,	PUNCT
gujaf-164	103	32	it	it	PRON
gujaf-164	103	33	should	should	AUX
gujaf-164	103	34	submit	submit	VERB
gujaf-164	103	35	an	an	DET
gujaf-164	103	36	environmental	environmental	ADJ
gujaf-164	103	37	impact	impact	NOUN
gujaf-164	103	38	assessment	assessment	NOUN
gujaf-164	103	39	policy	policy	NOUN
gujaf-164	103	40	(	(	PUNCT
gujaf-164	103	41	abubakar	abubakar	PROPN
gujaf-164	103	42	,	,	PUNCT
gujaf-164	103	43	moses	moses	PROPN
gujaf-164	103	44	and	and	CCONJ
gujaf-164	103	45	inuwa	inuwa	PROPN
gujaf-164	103	46	,	,	PUNCT
gujaf-164	103	47	2017	2017	NUM
gujaf-164	103	48	)	)	PUNCT
gujaf-164	103	49	.	.	PUNCT
gujaf-164	104	1	this	this	DET
gujaf-164	104	2	requirement	requirement	NOUN
gujaf-164	104	3	is	be	AUX
gujaf-164	104	4	however	however	ADV
gujaf-164	104	5	not	not	PART
gujaf-164	104	6	regulated	regulate	VERB
gujaf-164	104	7	and	and	CCONJ
gujaf-164	104	8	there	there	PRON
gujaf-164	104	9	are	be	VERB
gujaf-164	104	10	no	no	DET
gujaf-164	104	11	specific	specific	ADJ
gujaf-164	104	12	enactments	enactment	NOUN
gujaf-164	104	13	on	on	ADP
gujaf-164	104	14	how	how	SCONJ
gujaf-164	104	15	environmental	environmental	ADJ
gujaf-164	104	16	information	information	NOUN
gujaf-164	104	17	should	should	AUX
gujaf-164	104	18	be	be	AUX
gujaf-164	104	19	disclosed	disclose	VERB
gujaf-164	104	20	.	.	PUNCT
gujaf-164	105	1	firms	firm	NOUN
gujaf-164	105	2	only	only	ADV
gujaf-164	105	3	adhere	adhere	VERB
gujaf-164	105	4	to	to	ADP
gujaf-164	105	5	international	international	ADJ
gujaf-164	105	6	standards	standard	NOUN
gujaf-164	105	7	of	of	ADP
gujaf-164	105	8	disclosures	disclosure	NOUN
gujaf-164	105	9	like	like	ADP
gujaf-164	105	10	the	the	DET
gujaf-164	105	11	gri	gri	PROPN
gujaf-164	105	12	and	and	CCONJ
gujaf-164	105	13	iso14000	iso14000	NUM
gujaf-164	105	14	to	to	PART
gujaf-164	105	15	prepare	prepare	VERB
gujaf-164	105	16	social	social	ADJ
gujaf-164	105	17	and	and	CCONJ
gujaf-164	105	18	environmental	environmental	ADJ
gujaf-164	105	19	reports	report	NOUN
gujaf-164	105	20	.	.	PUNCT
gujaf-164	106	1	these	these	PRON
gujaf-164	106	2	therefore	therefore	ADV
gujaf-164	106	3	makes	make	VERB
gujaf-164	106	4	it	it	PRON
gujaf-164	106	5	voluntary	voluntary	ADJ
gujaf-164	106	6	for	for	SCONJ
gujaf-164	106	7	firms	firm	NOUN
gujaf-164	106	8	to	to	PART
gujaf-164	106	9	disclosure	disclosure	VERB
gujaf-164	106	10	sustainability	sustainability	NOUN
gujaf-164	106	11	information	information	NOUN
gujaf-164	106	12	in	in	ADP
gujaf-164	106	13	nigeria	nigeria	PROPN
gujaf-164	106	14	.	.	PUNCT
gujaf-164	107	1	researchers	researcher	NOUN
gujaf-164	107	2	like	like	ADP
gujaf-164	107	3	ayoola	ayoola	PROPN
gujaf-164	107	4	(	(	PUNCT
gujaf-164	107	5	2017	2017	NUM
gujaf-164	107	6	)	)	PUNCT
gujaf-164	107	7	,	,	PUNCT
gujaf-164	107	8	and	and	CCONJ
gujaf-164	107	9	uwaoma	uwaoma	ADJ
gujaf-164	107	10	and	and	CCONJ
gujaf-164	107	11	ordu	ordu	PROPN
gujaf-164	107	12	(	(	PUNCT
gujaf-164	107	13	2016	2016	NUM
gujaf-164	107	14	)	)	PUNCT
gujaf-164	107	15	revealed	reveal	VERB
gujaf-164	107	16	that	that	SCONJ
gujaf-164	107	17	the	the	DET
gujaf-164	107	18	absence	absence	NOUN
gujaf-164	107	19	of	of	ADP
gujaf-164	107	20	unvarying	unvarye	VERB
gujaf-164	107	21	regulations	regulation	NOUN
gujaf-164	107	22	,	,	PUNCT
gujaf-164	107	23	guidelines	guideline	NOUN
gujaf-164	107	24	and	and	CCONJ
gujaf-164	107	25	lack	lack	NOUN
gujaf-164	107	26	of	of	ADP
gujaf-164	107	27	commitment	commitment	NOUN
gujaf-164	107	28	on	on	ADP
gujaf-164	107	29	the	the	DET
gujaf-164	107	30	part	part	NOUN
gujaf-164	107	31	of	of	ADP
gujaf-164	107	32	listed	list	VERB
gujaf-164	107	33	firms	firm	NOUN
gujaf-164	107	34	impedes	impede	VERB
gujaf-164	107	35	the	the	DET
gujaf-164	107	36	disclosure	disclosure	NOUN
gujaf-164	107	37	of	of	ADP
gujaf-164	107	38	environmental	environmental	ADJ
gujaf-164	107	39	information	information	NOUN
gujaf-164	107	40	in	in	ADP
gujaf-164	107	41	nigeria	nigeria	PROPN
gujaf-164	107	42	.	.	PUNCT
gujaf-164	108	1	although	although	SCONJ
gujaf-164	108	2	,	,	PUNCT
gujaf-164	108	3	ifrs	ifrs	PROPN
gujaf-164	108	4	has	have	AUX
gujaf-164	108	5	recommended	recommend	VERB
gujaf-164	108	6	that	that	SCONJ
gujaf-164	108	7	“	"	PUNCT
gujaf-164	108	8	if	if	SCONJ
gujaf-164	108	9	environmental	environmental	ADJ
gujaf-164	108	10	issues	issue	NOUN
gujaf-164	108	11	are	be	AUX
gujaf-164	108	12	within	within	ADP
gujaf-164	108	13	the	the	DET
gujaf-164	108	14	scope	scope	NOUN
gujaf-164	108	15	of	of	ADP
gujaf-164	108	16	particular	particular	ADJ
gujaf-164	108	17	accounting	accounting	NOUN
gujaf-164	108	18	principles	principle	NOUN
gujaf-164	108	19	,	,	PUNCT
gujaf-164	108	20	such	such	ADJ
gujaf-164	108	21	issues	issue	NOUN
gujaf-164	108	22	must	must	AUX
gujaf-164	108	23	be	be	AUX
gujaf-164	108	24	dealt	deal	VERB
gujaf-164	108	25	with	with	ADP
gujaf-164	108	26	under	under	ADP
gujaf-164	108	27	that	that	DET
gujaf-164	108	28	relevant	relevant	ADJ
gujaf-164	108	29	standard	standard	NOUN
gujaf-164	108	30	”	"	PUNCT
gujaf-164	108	31	.	.	PUNCT
gujaf-164	109	1	for	for	ADP
gujaf-164	109	2	instance	instance	NOUN
gujaf-164	109	3	,	,	PUNCT
gujaf-164	109	4	international	international	ADJ
gujaf-164	109	5	accounting	accounting	NOUN
gujaf-164	109	6	standard	standard	PROPN
gujaf-164	109	7	(	(	PUNCT
gujaf-164	109	8	ias	ias	PROPN
gujaf-164	109	9	)	)	PUNCT
gujaf-164	109	10	1	1	NUM
gujaf-164	109	11	,	,	PUNCT
gujaf-164	109	12	“	"	PUNCT
gujaf-164	109	13	presentation	presentation	NOUN
gujaf-164	109	14	of	of	ADP
gujaf-164	109	15	financial	financial	ADJ
gujaf-164	109	16	statements	statement	NOUN
gujaf-164	109	17	(	(	PUNCT
gujaf-164	109	18	revised	revise	VERB
gujaf-164	109	19	)	)	PUNCT
gujaf-164	109	20	”	"	PUNCT
gujaf-164	109	21	-requires	-require	VERB
gujaf-164	109	22	3	3	NUM
gujaf-164	109	23	disclosure	disclosure	NOUN
gujaf-164	109	24	of	of	ADP
gujaf-164	109	25	material	material	ADJ
gujaf-164	109	26	facts	fact	NOUN
gujaf-164	109	27	for	for	ADP
gujaf-164	109	28	a	a	DET
gujaf-164	109	29	proper	proper	ADJ
gujaf-164	109	30	understanding	understanding	NOUN
gujaf-164	109	31	of	of	ADP
gujaf-164	109	32	financial	financial	ADJ
gujaf-164	109	33	statements	statement	NOUN
gujaf-164	109	34	.	.	PUNCT
gujaf-164	110	1	ias	ias	PROPN
gujaf-164	110	2	37	37	NUM
gujaf-164	110	3	,	,	PUNCT
gujaf-164	110	4	“	"	PUNCT
gujaf-164	110	5	provisions	provision	NOUN
gujaf-164	110	6	,	,	PUNCT
gujaf-164	110	7	contingent	contingent	ADJ
gujaf-164	110	8	liabilities	liability	NOUN
gujaf-164	110	9	and	and	CCONJ
gujaf-164	110	10	contingent	contingent	ADJ
gujaf-164	110	11	assets	asset	NOUN
gujaf-164	110	12	”	"	PUNCT
gujaf-164	110	13	-requires	-require	NOUN
gujaf-164	110	14	provisions	provision	NOUN
gujaf-164	110	15	for	for	ADP
gujaf-164	110	16	environmental	environmental	ADJ
gujaf-164	110	17	damages	damage	NOUN
gujaf-164	110	18	and	and	CCONJ
gujaf-164	110	19	benefits	benefit	NOUN
gujaf-164	110	20	to	to	PART
gujaf-164	110	21	be	be	AUX
gujaf-164	110	22	made	make	VERB
gujaf-164	110	23	in	in	ADP
gujaf-164	110	24	financial	financial	ADJ
gujaf-164	110	25	reports	report	NOUN
gujaf-164	110	26	,	,	PUNCT
gujaf-164	110	27	and	and	CCONJ
gujaf-164	110	28	“	"	PUNCT
gujaf-164	110	29	ifrs	ifrs	NOUN
gujaf-164	110	30	6	6	NUM
gujaf-164	110	31	,	,	PUNCT
gujaf-164	110	32	exploration	exploration	NOUN
gujaf-164	110	33	for	for	ADP
gujaf-164	110	34	and	and	CCONJ
gujaf-164	110	35	evaluation	evaluation	NOUN
gujaf-164	110	36	of	of	ADP
gujaf-164	110	37	mineral	mineral	NOUN
gujaf-164	110	38	resources	resource	NOUN
gujaf-164	110	39	-	-	PUNCT
gujaf-164	110	40	requires	require	VERB
gujaf-164	110	41	a	a	DET
gujaf-164	110	42	reporting	reporting	NOUN
gujaf-164	110	43	entity	entity	NOUN
gujaf-164	110	44	to	to	PART
gujaf-164	110	45	disclose	disclose	VERB
gujaf-164	110	46	information	information	NOUN
gujaf-164	110	47	that	that	PRON
gujaf-164	110	48	identifies	identify	VERB
gujaf-164	110	49	,	,	PUNCT
gujaf-164	110	50	quantifies	quantifie	NOUN
gujaf-164	110	51	and	and	CCONJ
gujaf-164	110	52	explains	explain	VERB
gujaf-164	110	53	the	the	DET
gujaf-164	110	54	amounts	amount	NOUN
gujaf-164	110	55	recognized	recognize	VERB
gujaf-164	110	56	in	in	ADP
gujaf-164	110	57	its	its	PRON
gujaf-164	110	58	financial	financial	ADJ
gujaf-164	110	59	statements	statement	NOUN
gujaf-164	110	60	arising	arise	VERB
gujaf-164	110	61	from	from	ADP
gujaf-164	110	62	the	the	DET
gujaf-164	110	63	exploration	exploration	NOUN
gujaf-164	110	64	for	for	ADP
gujaf-164	110	65	and	and	CCONJ
gujaf-164	110	66	evaluation	evaluation	NOUN
gujaf-164	110	67	of	of	ADP
gujaf-164	110	68	mineral	mineral	NOUN
gujaf-164	110	69	resources	resource	NOUN
gujaf-164	110	70	”	"	PUNCT
gujaf-164	110	71	.	.	PUNCT
gujaf-164	111	1	however	however	ADV
gujaf-164	111	2	,	,	PUNCT
gujaf-164	111	3	to	to	PART
gujaf-164	111	4	monitor	monitor	VERB
gujaf-164	111	5	and	and	CCONJ
gujaf-164	111	6	control	control	VERB
gujaf-164	111	7	the	the	DET
gujaf-164	111	8	activities	activity	NOUN
gujaf-164	111	9	and	and	CCONJ
gujaf-164	111	10	operations	operation	NOUN
gujaf-164	111	11	firms	firm	NOUN
gujaf-164	111	12	and	and	CCONJ
gujaf-164	111	13	to	to	PART
gujaf-164	111	14	ensure	ensure	VERB
gujaf-164	111	15	their	their	PRON
gujaf-164	111	16	effective	effective	ADJ
gujaf-164	111	17	contribution	contribution	NOUN
gujaf-164	111	18	to	to	ADP
gujaf-164	111	19	the	the	DET
gujaf-164	111	20	environment	environment	NOUN
gujaf-164	111	21	by	by	ADP
gujaf-164	111	22	controlling	control	VERB
gujaf-164	111	23	spillages	spillage	NOUN
gujaf-164	111	24	,	,	PUNCT
gujaf-164	111	25	flaring	flaring	NOUN
gujaf-164	111	26	,	,	PUNCT
gujaf-164	111	27	contamination	contamination	NOUN
gujaf-164	111	28	of	of	ADP
gujaf-164	111	29	water	water	NOUN
gujaf-164	111	30	and	and	CCONJ
gujaf-164	111	31	air	air	NOUN
gujaf-164	111	32	,	,	PUNCT
gujaf-164	111	33	discharge	discharge	NOUN
gujaf-164	111	34	of	of	ADP
gujaf-164	111	35	other	other	ADJ
gujaf-164	111	36	harmful	harmful	ADJ
gujaf-164	111	37	substances	substance	NOUN
gujaf-164	111	38	to	to	ADP
gujaf-164	111	39	the	the	DET
gujaf-164	111	40	environment	environment	NOUN
gujaf-164	111	41	,	,	PUNCT
gujaf-164	111	42	agencies	agency	NOUN
gujaf-164	111	43	like	like	ADP
gujaf-164	111	44	national	national	ADJ
gujaf-164	111	45	environmental	environmental	ADJ
gujaf-164	111	46	standards	standard	NOUN
gujaf-164	111	47	and	and	CCONJ
gujaf-164	111	48	regulations	regulation	NOUN
gujaf-164	111	49	enforcement	enforcement	NOUN
gujaf-164	111	50	agency	agency	PROPN
gujaf-164	111	51	(	(	PUNCT
gujaf-164	111	52	establishment	establishment	NOUN
gujaf-164	111	53	)	)	PUNCT
gujaf-164	111	54	act	act	NOUN
gujaf-164	111	55	2008	2008	NUM
gujaf-164	111	56	,	,	PUNCT
gujaf-164	111	57	national	national	ADJ
gujaf-164	111	58	environmental	environmental	ADJ
gujaf-164	111	59	standards	standard	NOUN
gujaf-164	111	60	and	and	CCONJ
gujaf-164	111	61	regulations	regulation	NOUN
gujaf-164	111	62	enforcement	enforcement	PROPN
gujaf-164	111	63	agency	agency	PROPN
gujaf-164	111	64	act	act	VERB
gujaf-164	111	65	2007	2007	NUM
gujaf-164	111	66	,	,	PUNCT
gujaf-164	111	67	environmental	environmental	ADJ
gujaf-164	111	68	impact	impact	NOUN
gujaf-164	111	69	assessment	assessment	NOUN
gujaf-164	111	70	act	act	PROPN
gujaf-164	111	71	2004	2004	NUM
gujaf-164	111	72	,	,	PUNCT
gujaf-164	111	73	and	and	CCONJ
gujaf-164	111	74	harmful	harmful	ADJ
gujaf-164	111	75	waste	waste	NOUN
gujaf-164	111	76	act	act	PROPN
gujaf-164	111	77	2004	2004	NUM
gujaf-164	111	78	were	be	AUX
gujaf-164	111	79	established	establish	VERB
gujaf-164	111	80	(	(	PUNCT
gujaf-164	111	81	alhassan	alhassan	ADJ
gujaf-164	111	82	and	and	CCONJ
gujaf-164	111	83	anwarul	anwarul	VERB
gujaf-164	111	84	islam	islam	PROPN
gujaf-164	111	85	,	,	PUNCT
gujaf-164	111	86	2019	2019	NUM
gujaf-164	111	87	)	)	PUNCT
gujaf-164	111	88	.	.	PUNCT
gujaf-164	112	1	many	many	ADJ
gujaf-164	112	2	studies	study	NOUN
gujaf-164	112	3	were	be	AUX
gujaf-164	112	4	conducted	conduct	VERB
gujaf-164	112	5	in	in	ADP
gujaf-164	112	6	both	both	CCONJ
gujaf-164	112	7	developed	developed	ADJ
gujaf-164	112	8	and	and	CCONJ
gujaf-164	112	9	developing	develop	VERB
gujaf-164	112	10	nations	nation	NOUN
gujaf-164	112	11	examining	examine	VERB
gujaf-164	112	12	the	the	DET
gujaf-164	112	13	impact	impact	NOUN
gujaf-164	112	14	of	of	ADP
gujaf-164	112	15	environmental	environmental	ADJ
gujaf-164	112	16	disclosure	disclosure	NOUN
gujaf-164	112	17	on	on	ADP
gujaf-164	112	18	performance	performance	NOUN
gujaf-164	112	19	,	,	PUNCT
gujaf-164	112	20	profitability	profitability	NOUN
gujaf-164	112	21	,	,	PUNCT
gujaf-164	112	22	share	share	NOUN
gujaf-164	112	23	price	price	NOUN
gujaf-164	112	24	,	,	PUNCT
gujaf-164	112	25	firm	firm	ADJ
gujaf-164	112	26	value	value	NOUN
gujaf-164	112	27	etc	etc	X
gujaf-164	112	28	.	.	X
gujaf-164	112	29	most	most	ADV
gujaf-164	112	30	out	out	ADP
gujaf-164	112	31	which	which	PRON
gujaf-164	112	32	found	find	VERB
gujaf-164	112	33	environmental	environmental	ADJ
gujaf-164	112	34	disclosure	disclosure	NOUN
gujaf-164	112	35	as	as	ADP
gujaf-164	112	36	a	a	DET
gujaf-164	112	37	voluntary	voluntary	ADJ
gujaf-164	112	38	form	form	NOUN
gujaf-164	112	39	of	of	ADP
gujaf-164	112	40	reporting	report	VERB
gujaf-164	112	41	the	the	DET
gujaf-164	112	42	impact	impact	NOUN
gujaf-164	112	43	of	of	ADP
gujaf-164	112	44	companies	company	NOUN
gujaf-164	112	45	on	on	ADP
gujaf-164	112	46	their	their	PRON
gujaf-164	112	47	environment	environment	NOUN
gujaf-164	112	48	.	.	PUNCT
gujaf-164	113	1	the	the	DET
gujaf-164	113	2	studies	study	NOUN
gujaf-164	113	3	on	on	ADP
gujaf-164	113	4	environmental	environmental	ADJ
gujaf-164	113	5	and	and	CCONJ
gujaf-164	113	6	social	social	ADJ
gujaf-164	113	7	disclosures	disclosure	NOUN
gujaf-164	113	8	have	have	AUX
gujaf-164	113	9	been	be	AUX
gujaf-164	113	10	surrounded	surround	VERB
gujaf-164	113	11	by	by	ADP
gujaf-164	113	12	diverse	diverse	ADJ
gujaf-164	113	13	measurements	measurement	NOUN
gujaf-164	113	14	and	and	CCONJ
gujaf-164	113	15	definitions	definition	NOUN
gujaf-164	113	16	based	base	VERB
gujaf-164	113	17	on	on	ADP
gujaf-164	113	18	the	the	DET
gujaf-164	113	19	methodologies	methodology	NOUN
gujaf-164	113	20	and	and	CCONJ
gujaf-164	113	21	approaches	approach	NOUN
gujaf-164	113	22	of	of	ADP
gujaf-164	113	23	the	the	DET
gujaf-164	113	24	researchers	researcher	NOUN
gujaf-164	113	25	(	(	PUNCT
gujaf-164	113	26	alhassan	alhassan	ADJ
gujaf-164	113	27	and	and	CCONJ
gujaf-164	113	28	anwarul	anwarul	VERB
gujaf-164	113	29	islam	islam	PROPN
gujaf-164	113	30	,	,	PUNCT
gujaf-164	113	31	2019	2019	NUM
gujaf-164	113	32	)	)	PUNCT
gujaf-164	113	33	.	.	PUNCT
gujaf-164	114	1	some	some	PRON
gujaf-164	114	2	of	of	ADP
gujaf-164	114	3	the	the	DET
gujaf-164	114	4	studies	study	NOUN
gujaf-164	114	5	conducted	conduct	VERB
gujaf-164	114	6	in	in	ADP
gujaf-164	114	7	developed	develop	VERB
gujaf-164	114	8	countries	country	NOUN
gujaf-164	114	9	such	such	ADJ
gujaf-164	114	10	as	as	ADP
gujaf-164	114	11	;	;	PUNCT
gujaf-164	114	12	norhasimah	norhasimah	ADJ
gujaf-164	114	13	,	,	PUNCT
gujaf-164	114	14	norhabibi	norhabibi	NOUN
gujaf-164	114	15	,	,	PUNCT
gujaf-164	114	16	nor	nor	CCONJ
gujaf-164	114	17	,	,	PUNCT
gujaf-164	114	18	sheh	sheh	PROPN
gujaf-164	114	19	muhammad	muhammad	PROPN
gujaf-164	114	20	,	,	PUNCT
gujaf-164	114	21	and	and	CCONJ
gujaf-164	114	22	inaliah	inaliah	PROPN
gujaf-164	114	23	(	(	PUNCT
gujaf-164	114	24	2016	2016	NUM
gujaf-164	114	25	)	)	PUNCT
gujaf-164	114	26	,	,	PUNCT
gujaf-164	114	27	yongliang	yongliang	PROPN
gujaf-164	114	28	,	,	PUNCT
gujaf-164	114	29	jin	jin	NOUN
gujaf-164	114	30	,	,	PUNCT
gujaf-164	114	31	and	and	CCONJ
gujaf-164	114	32	yi	yi	PROPN
gujaf-164	114	33	(	(	PUNCT
gujaf-164	114	34	2020	2020	NUM
gujaf-164	114	35	)	)	PUNCT
gujaf-164	114	36	,	,	PUNCT
gujaf-164	114	37	guthrie	guthrie	PROPN
gujaf-164	114	38	,	,	PUNCT
gujaf-164	114	39	cuganesan	cuganesan	ADJ
gujaf-164	114	40	and	and	CCONJ
gujaf-164	114	41	ward	ward	NOUN
gujaf-164	114	42	(	(	PUNCT
gujaf-164	114	43	2016	2016	NUM
gujaf-164	114	44	)	)	PUNCT
gujaf-164	114	45	,	,	PUNCT
gujaf-164	114	46	amran	amran	ADJ
gujaf-164	114	47	and	and	CCONJ
gujaf-164	114	48	siti	siti	NOUN
gujaf-164	114	49	-	-	ADJ
gujaf-164	114	50	nabiha	nabiha	ADJ
gujaf-164	114	51	(	(	PUNCT
gujaf-164	114	52	2017	2017	NUM
gujaf-164	114	53	)	)	PUNCT
gujaf-164	114	54	etc	etc	X
gujaf-164	114	55	showed	show	VERB
gujaf-164	114	56	a	a	DET
gujaf-164	114	57	positive	positive	ADJ
gujaf-164	114	58	and	and	CCONJ
gujaf-164	114	59	significant	significant	ADJ
gujaf-164	114	60	effect	effect	NOUN
gujaf-164	114	61	of	of	ADP
gujaf-164	114	62	environmental	environmental	ADJ
gujaf-164	114	63	disclosure	disclosure	NOUN
gujaf-164	114	64	on	on	ADP
gujaf-164	114	65	performance	performance	NOUN
gujaf-164	114	66	.	.	PUNCT
gujaf-164	115	1	on	on	ADP
gujaf-164	115	2	the	the	DET
gujaf-164	115	3	other	other	ADJ
gujaf-164	115	4	hand	hand	NOUN
gujaf-164	115	5	,	,	PUNCT
gujaf-164	115	6	alsahlawi	alsahlawi	VERB
gujaf-164	115	7	,	,	PUNCT
gujaf-164	115	8	chebbi	chebbi	NOUN
gujaf-164	115	9	,	,	PUNCT
gujaf-164	115	10	and	and	CCONJ
gujaf-164	115	11	ammer	ammer	NOUN
gujaf-164	115	12	(	(	PUNCT
gujaf-164	115	13	2021	2021	NUM
gujaf-164	115	14	)	)	PUNCT
gujaf-164	115	15	,	,	PUNCT
gujaf-164	115	16	lang	lang	PROPN
gujaf-164	115	17	(	(	PUNCT
gujaf-164	115	18	2016	2016	NUM
gujaf-164	115	19	)	)	PUNCT
gujaf-164	115	20	and	and	CCONJ
gujaf-164	115	21	domenico	domenico	PROPN
gujaf-164	115	22	(	(	PUNCT
gujaf-164	115	23	2014	2014	NUM
gujaf-164	115	24	)	)	PUNCT
gujaf-164	115	25	etc	etc	X
gujaf-164	115	26	.	.	X
gujaf-164	115	27	found	find	VERB
gujaf-164	115	28	an	an	DET
gujaf-164	115	29	insignificant	insignificant	ADJ
gujaf-164	115	30	negative	negative	ADJ
gujaf-164	115	31	impact	impact	NOUN
gujaf-164	115	32	of	of	ADP
gujaf-164	115	33	environmental	environmental	ADJ
gujaf-164	115	34	disclosure	disclosure	NOUN
gujaf-164	115	35	on	on	ADP
gujaf-164	115	36	financial	financial	ADJ
gujaf-164	115	37	performance	performance	NOUN
gujaf-164	115	38	.	.	PUNCT
gujaf-164	116	1	in	in	ADP
gujaf-164	116	2	developing	develop	VERB
gujaf-164	116	3	countries	country	NOUN
gujaf-164	116	4	like	like	ADP
gujaf-164	116	5	nigeria	nigeria	PROPN
gujaf-164	116	6	,	,	PUNCT
gujaf-164	116	7	the	the	DET
gujaf-164	116	8	studies	study	NOUN
gujaf-164	116	9	of	of	ADP
gujaf-164	116	10	alhassan	alhassan	PROPN
gujaf-164	116	11	and	and	CCONJ
gujaf-164	116	12	anwarul	anwarul	VERB
gujaf-164	116	13	islam	islam	PROPN
gujaf-164	116	14	(	(	PUNCT
gujaf-164	116	15	2019	2019	NUM
gujaf-164	116	16	)	)	PUNCT
gujaf-164	116	17	,	,	PUNCT
gujaf-164	116	18	adegbie	adegbie	PROPN
gujaf-164	116	19	,	,	PUNCT
gujaf-164	116	20	ogidan	ogidan	PROPN
gujaf-164	116	21	,	,	PUNCT
gujaf-164	116	22	siyanbola	siyanbola	PROPN
gujaf-164	116	23	and	and	CCONJ
gujaf-164	116	24	adebayo	adebayo	PROPN
gujaf-164	116	25	(	(	PUNCT
gujaf-164	116	26	2020	2020	NUM
gujaf-164	116	27	)	)	PUNCT
gujaf-164	116	28	,	,	PUNCT
gujaf-164	116	29	salawu	salawu	PROPN
gujaf-164	116	30	,	,	PUNCT
gujaf-164	116	31	mamman	mamman	NOUN
gujaf-164	116	32	,	,	PUNCT
gujaf-164	116	33	tahir	tahir	PROPN
gujaf-164	116	34	,	,	PUNCT
gujaf-164	116	35	ado	ado	NOUN
gujaf-164	116	36	and	and	CCONJ
gujaf-164	116	37	yunusa	yunusa	NOUN
gujaf-164	116	38	(	(	PUNCT
gujaf-164	116	39	2021	2021	NUM
gujaf-164	116	40	)	)	PUNCT
gujaf-164	116	41	,	,	PUNCT
gujaf-164	116	42	okpala	okpala	VERB
gujaf-164	116	43	and	and	CCONJ
gujaf-164	116	44	iredele	iredele	NOUN
gujaf-164	116	45	(	(	PUNCT
gujaf-164	116	46	2019	2019	NUM
gujaf-164	116	47	)	)	PUNCT
gujaf-164	116	48	,	,	PUNCT
gujaf-164	116	49	nwaiwu	nwaiwu	NOUN
gujaf-164	116	50	and	and	CCONJ
gujaf-164	116	51	oluka	oluka	ADJ
gujaf-164	116	52	(	(	PUNCT
gujaf-164	116	53	2018	2018	NUM
gujaf-164	116	54	)	)	PUNCT
gujaf-164	116	55	indicated	indicate	VERB
gujaf-164	116	56	the	the	DET
gujaf-164	116	57	existence	existence	NOUN
gujaf-164	116	58	of	of	ADP
gujaf-164	116	59	a	a	DET
gujaf-164	116	60	significant	significant	ADJ
gujaf-164	116	61	positive	positive	ADJ
gujaf-164	116	62	connection	connection	NOUN
gujaf-164	116	63	between	between	ADP
gujaf-164	116	64	environmental	environmental	ADJ
gujaf-164	116	65	accounting	accounting	NOUN
gujaf-164	116	66	and	and	CCONJ
gujaf-164	116	67	firm	firm	ADJ
gujaf-164	116	68	value	value	NOUN
gujaf-164	116	69	.	.	PUNCT
gujaf-164	117	1	conversely	conversely	ADV
gujaf-164	117	2	,	,	PUNCT
gujaf-164	117	3	abubakar	abubakar	PROPN
gujaf-164	117	4	,	,	PUNCT
gujaf-164	117	5	moses	moses	PROPN
gujaf-164	117	6	and	and	CCONJ
gujaf-164	117	7	inuwa	inuwa	PROPN
gujaf-164	117	8	(	(	PUNCT
gujaf-164	117	9	2017	2017	NUM
gujaf-164	117	10	)	)	PUNCT
gujaf-164	117	11	,	,	PUNCT
gujaf-164	117	12	polycarp	polycarp	NOUN
gujaf-164	117	13	(	(	PUNCT
gujaf-164	117	14	2019	2019	NUM
gujaf-164	117	15	)	)	PUNCT
gujaf-164	117	16	,	,	PUNCT
gujaf-164	117	17	oba	oba	PROPN
gujaf-164	117	18	and	and	CCONJ
gujaf-164	117	19	fodio	fodio	NOUN
gujaf-164	117	20	(	(	PUNCT
gujaf-164	117	21	2012	2012	NUM
gujaf-164	117	22	)	)	PUNCT
gujaf-164	117	23	etc	etc	X
gujaf-164	117	24	.	.	X
gujaf-164	117	25	found	find	VERB
gujaf-164	117	26	no	no	DET
gujaf-164	117	27	significant	significant	ADJ
gujaf-164	117	28	association	association	NOUN
gujaf-164	117	29	between	between	ADP
gujaf-164	117	30	the	the	DET
gujaf-164	117	31	variables	variable	NOUN
gujaf-164	117	32	under	under	ADP
gujaf-164	117	33	study	study	NOUN
gujaf-164	117	34	.	.	PUNCT
gujaf-164	118	1	these	these	PRON
gujaf-164	118	2	therefore	therefore	ADV
gujaf-164	118	3	indicate	indicate	VERB
gujaf-164	118	4	the	the	DET
gujaf-164	118	5	lack	lack	NOUN
gujaf-164	118	6	of	of	ADP
gujaf-164	118	7	congruence	congruence	NOUN
gujaf-164	118	8	of	of	ADP
gujaf-164	118	9	findings	finding	NOUN
gujaf-164	118	10	in	in	ADP
gujaf-164	118	11	nigeria	nigeria	PROPN
gujaf-164	118	12	and	and	CCONJ
gujaf-164	118	13	elsewhere	elsewhere	ADV
gujaf-164	118	14	on	on	ADP
gujaf-164	118	15	the	the	DET
gujaf-164	118	16	connection	connection	NOUN
gujaf-164	118	17	between	between	ADP
gujaf-164	118	18	environmental	environmental	ADJ
gujaf-164	118	19	disclosure	disclosure	NOUN
gujaf-164	118	20	and	and	CCONJ
gujaf-164	118	21	firm	firm	ADJ
gujaf-164	118	22	value	value	NOUN
gujaf-164	118	23	or	or	CCONJ
gujaf-164	118	24	performance	performance	NOUN
gujaf-164	118	25	of	of	ADP
gujaf-164	118	26	companies	company	NOUN
gujaf-164	118	27	.	.	PUNCT
gujaf-164	119	1	hence	hence	ADV
gujaf-164	119	2	,	,	PUNCT
gujaf-164	119	3	the	the	DET
gujaf-164	119	4	need	need	NOUN
gujaf-164	119	5	for	for	ADP
gujaf-164	119	6	a	a	DET
gujaf-164	119	7	new	new	ADJ
gujaf-164	119	8	evaluations	evaluation	NOUN
gujaf-164	119	9	and	and	CCONJ
gujaf-164	119	10	justifications	justification	NOUN
gujaf-164	119	11	.	.	PUNCT
gujaf-164	120	1	furthermore	furthermore	ADV
gujaf-164	120	2	,	,	PUNCT
gujaf-164	120	3	of	of	ADP
gujaf-164	120	4	the	the	DET
gujaf-164	120	5	studies	study	NOUN
gujaf-164	120	6	conducted	conduct	VERB
gujaf-164	120	7	in	in	ADP
gujaf-164	120	8	nigeria	nigeria	PROPN
gujaf-164	120	9	,	,	PUNCT
gujaf-164	120	10	there	there	PRON
gujaf-164	120	11	is	be	VERB
gujaf-164	120	12	scantiness	scantiness	NOUN
gujaf-164	120	13	of	of	ADP
gujaf-164	120	14	studies	study	NOUN
gujaf-164	120	15	evidencing	evidence	VERB
gujaf-164	120	16	the	the	DET
gujaf-164	120	17	effect	effect	NOUN
gujaf-164	120	18	of	of	ADP
gujaf-164	120	19	sustainability	sustainability	NOUN
gujaf-164	120	20	disclosure	disclosure	NOUN
gujaf-164	120	21	on	on	ADP
gujaf-164	120	22	market	market	NOUN
gujaf-164	120	23	value	value	NOUN
gujaf-164	120	24	of	of	ADP
gujaf-164	120	25	oil	oil	NOUN
gujaf-164	120	26	and	and	CCONJ
gujaf-164	120	27	gas	gas	NOUN
gujaf-164	120	28	firms	firm	NOUN
gujaf-164	120	29	listed	list	VERB
gujaf-164	120	30	on	on	ADP
gujaf-164	120	31	the	the	DET
gujaf-164	120	32	nigerian	nigerian	ADJ
gujaf-164	120	33	exchange	exchange	NOUN
gujaf-164	120	34	group	group	NOUN
gujaf-164	120	35	as	as	SCONJ
gujaf-164	120	36	most	most	ADJ
gujaf-164	120	37	of	of	ADP
gujaf-164	120	38	the	the	DET
gujaf-164	120	39	reviewed	review	VERB
gujaf-164	120	40	literatures	literature	NOUN
gujaf-164	120	41	focused	focus	VERB
gujaf-164	120	42	on	on	ADP
gujaf-164	120	43	manufacturing	manufacturing	NOUN
gujaf-164	120	44	firms	firm	NOUN
gujaf-164	120	45	,	,	PUNCT
gujaf-164	120	46	industrial	industrial	ADJ
gujaf-164	120	47	companies	company	NOUN
gujaf-164	120	48	,	,	PUNCT
gujaf-164	120	49	and	and	CCONJ
gujaf-164	120	50	construction	construction	NOUN
gujaf-164	120	51	companies	company	NOUN
gujaf-164	120	52	.	.	PUNCT
gujaf-164	121	1	these	these	PRON
gujaf-164	121	2	provides	provide	VERB
gujaf-164	121	3	more	more	ADJ
gujaf-164	121	4	reasons	reason	NOUN
gujaf-164	121	5	and	and	CCONJ
gujaf-164	121	6	need	need	VERB
gujaf-164	121	7	for	for	SCONJ
gujaf-164	121	8	further	further	ADJ
gujaf-164	121	9	studies	study	NOUN
gujaf-164	121	10	to	to	PART
gujaf-164	121	11	be	be	AUX
gujaf-164	121	12	conducted	conduct	VERB
gujaf-164	121	13	in	in	ADP
gujaf-164	121	14	oil	oil	NOUN
gujaf-164	121	15	and	and	CCONJ
gujaf-164	121	16	gas	gas	NOUN
gujaf-164	121	17	industry	industry	NOUN
gujaf-164	121	18	due	due	ADP
gujaf-164	121	19	to	to	ADP
gujaf-164	121	20	its	its	PRON
gujaf-164	121	21	obvious	obvious	ADJ
gujaf-164	121	22	negative	negative	ADJ
gujaf-164	121	23	impact	impact	NOUN
gujaf-164	121	24	on	on	ADP
gujaf-164	121	25	the	the	DET
gujaf-164	121	26	environment	environment	NOUN
gujaf-164	121	27	.	.	PUNCT
gujaf-164	122	1	also	also	ADV
gujaf-164	122	2	,	,	PUNCT
gujaf-164	122	3	to	to	ADP
gujaf-164	122	4	the	the	DET
gujaf-164	122	5	best	good	ADJ
gujaf-164	122	6	of	of	ADP
gujaf-164	122	7	the	the	DET
gujaf-164	122	8	researchers	researcher	NOUN
gujaf-164	122	9	’	’	PART
gujaf-164	122	10	knowledge	knowledge	NOUN
gujaf-164	122	11	,	,	PUNCT
gujaf-164	122	12	most	most	ADJ
gujaf-164	122	13	of	of	ADP
gujaf-164	122	14	the	the	DET
gujaf-164	122	15	studies	study	NOUN
gujaf-164	122	16	in	in	ADP
gujaf-164	122	17	the	the	DET
gujaf-164	122	18	area	area	NOUN
gujaf-164	122	19	lumped	lump	VERB
gujaf-164	122	20	total	total	ADJ
gujaf-164	122	21	disclosure	disclosure	NOUN
gujaf-164	122	22	to	to	PART
gujaf-164	122	23	represent	represent	VERB
gujaf-164	122	24	environmental	environmental	ADJ
gujaf-164	122	25	or	or	CCONJ
gujaf-164	122	26	sustainability	sustainability	NOUN
gujaf-164	122	27	information	information	NOUN
gujaf-164	122	28	.	.	PUNCT
gujaf-164	123	1	however	however	ADV
gujaf-164	123	2	,	,	PUNCT
gujaf-164	123	3	this	this	DET
gujaf-164	123	4	study	study	NOUN
gujaf-164	123	5	categories	category	NOUN
gujaf-164	123	6	sustainability	sustainability	NOUN
gujaf-164	123	7	disclosure	disclosure	NOUN
gujaf-164	123	8	into	into	ADP
gujaf-164	123	9	three	three	NUM
gujaf-164	123	10	units	unit	NOUN
gujaf-164	123	11	.	.	PUNCT
gujaf-164	124	1	therefore	therefore	ADV
gujaf-164	124	2	,	,	PUNCT
gujaf-164	124	3	in	in	ADP
gujaf-164	124	4	line	line	NOUN
gujaf-164	124	5	with	with	ADP
gujaf-164	124	6	the	the	DET
gujaf-164	124	7	above	above	ADJ
gujaf-164	124	8	established	established	ADJ
gujaf-164	124	9	gaps	gap	NOUN
gujaf-164	124	10	in	in	ADP
gujaf-164	124	11	literature	literature	NOUN
gujaf-164	124	12	,	,	PUNCT
gujaf-164	124	13	this	this	DET
gujaf-164	124	14	study	study	NOUN
gujaf-164	124	15	deems	deem	VERB
gujaf-164	124	16	it	it	PRON
gujaf-164	124	17	necessary	necessary	ADJ
gujaf-164	124	18	to	to	PART
gujaf-164	124	19	examine	examine	VERB
gujaf-164	124	20	the	the	DET
gujaf-164	124	21	effect	effect	NOUN
gujaf-164	124	22	of	of	ADP
gujaf-164	124	23	sustainability	sustainability	NOUN
gujaf-164	124	24	disclosure	disclosure	NOUN
gujaf-164	124	25	on	on	ADP
gujaf-164	124	26	market	market	NOUN
gujaf-164	124	27	value	value	NOUN
gujaf-164	124	28	of	of	ADP
gujaf-164	124	29	oil	oil	NOUN
gujaf-164	124	30	and	and	CCONJ
gujaf-164	124	31	gas	gas	NOUN
gujaf-164	124	32	firms	firm	NOUN
gujaf-164	124	33	listed	list	VERB
gujaf-164	124	34	on	on	ADP
gujaf-164	124	35	the	the	DET
gujaf-164	124	36	nigerian	nigerian	ADJ
gujaf-164	124	37	exchange	exchange	NOUN
gujaf-164	124	38	group	group	NOUN
gujaf-164	124	39	.	.	PUNCT
gujaf-164	125	1	the	the	DET
gujaf-164	125	2	following	follow	VERB
gujaf-164	125	3	hypotheses	hypothesis	NOUN
gujaf-164	125	4	are	be	AUX
gujaf-164	125	5	formulated	formulate	VERB
gujaf-164	125	6	in	in	ADP
gujaf-164	125	7	null	null	ADJ
gujaf-164	125	8	form	form	NOUN
gujaf-164	125	9	for	for	ADP
gujaf-164	125	10	the	the	DET
gujaf-164	125	11	study	study	NOUN
gujaf-164	125	12	:	:	PUNCT
gujaf-164	125	13	4	4	NUM
gujaf-164	125	14	ho1	ho1	NOUN
gujaf-164	125	15	:	:	PUNCT
gujaf-164	125	16	philanthropic	philanthropic	NOUN
gujaf-164	125	17	activity	activity	NOUN
gujaf-164	125	18	has	have	VERB
gujaf-164	125	19	no	no	DET
gujaf-164	125	20	significant	significant	ADJ
gujaf-164	125	21	impact	impact	NOUN
gujaf-164	125	22	on	on	ADP
gujaf-164	125	23	market	market	NOUN
gujaf-164	125	24	value	value	NOUN
gujaf-164	125	25	of	of	ADP
gujaf-164	125	26	listed	list	VERB
gujaf-164	125	27	oil	oil	NOUN
gujaf-164	125	28	and	and	CCONJ
gujaf-164	125	29	gas	gas	NOUN
gujaf-164	125	30	firms	firm	NOUN
gujaf-164	125	31	in	in	ADP
gujaf-164	125	32	nigeria	nigeria	PROPN
gujaf-164	125	33	ho2	ho2	PROPN
gujaf-164	125	34	:	:	PUNCT
gujaf-164	125	35	legal	legal	ADJ
gujaf-164	125	36	/	/	SYM
gujaf-164	125	37	ethical	ethical	ADJ
gujaf-164	125	38	activity	activity	NOUN
gujaf-164	125	39	has	have	VERB
gujaf-164	125	40	no	no	DET
gujaf-164	125	41	significant	significant	ADJ
gujaf-164	125	42	impact	impact	NOUN
gujaf-164	125	43	on	on	ADP
gujaf-164	125	44	market	market	NOUN
gujaf-164	125	45	value	value	NOUN
gujaf-164	125	46	of	of	ADP
gujaf-164	125	47	listed	list	VERB
gujaf-164	125	48	oil	oil	NOUN
gujaf-164	125	49	and	and	CCONJ
gujaf-164	125	50	gas	gas	NOUN
gujaf-164	125	51	firms	firm	NOUN
gujaf-164	125	52	in	in	ADP
gujaf-164	125	53	nigeria	nigeria	PROPN
gujaf-164	125	54	ho3	ho3	NOUN
gujaf-164	125	55	:	:	PUNCT
gujaf-164	125	56	economic	economic	ADJ
gujaf-164	125	57	activity	activity	NOUN
gujaf-164	125	58	has	have	VERB
gujaf-164	125	59	no	no	DET
gujaf-164	125	60	significant	significant	ADJ
gujaf-164	125	61	impact	impact	NOUN
gujaf-164	125	62	on	on	ADP
gujaf-164	125	63	market	market	NOUN
gujaf-164	125	64	value	value	NOUN
gujaf-164	125	65	of	of	ADP
gujaf-164	125	66	listed	list	VERB
gujaf-164	125	67	oil	oil	NOUN
gujaf-164	125	68	and	and	CCONJ
gujaf-164	125	69	gas	gas	NOUN
gujaf-164	125	70	firms	firm	NOUN
gujaf-164	125	71	nigeria	nigeria	PRON
gujaf-164	125	72	theoretically	theoretically	ADV
gujaf-164	125	73	,	,	PUNCT
gujaf-164	125	74	this	this	DET
gujaf-164	125	75	study	study	NOUN
gujaf-164	125	76	affirms	affirm	VERB
gujaf-164	125	77	the	the	DET
gujaf-164	125	78	stakeholder	stakeholder	NOUN
gujaf-164	125	79	theory	theory	NOUN
gujaf-164	125	80	which	which	PRON
gujaf-164	125	81	requires	require	VERB
gujaf-164	125	82	firms	firm	NOUN
gujaf-164	125	83	to	to	PART
gujaf-164	125	84	be	be	AUX
gujaf-164	125	85	responsible	responsible	ADJ
gujaf-164	125	86	to	to	ADP
gujaf-164	125	87	every	every	DET
gujaf-164	125	88	component	component	NOUN
gujaf-164	125	89	that	that	PRON
gujaf-164	125	90	makes	make	VERB
gujaf-164	125	91	up	up	ADP
gujaf-164	125	92	the	the	DET
gujaf-164	125	93	environment	environment	NOUN
gujaf-164	125	94	they	they	PRON
gujaf-164	125	95	operate	operate	VERB
gujaf-164	125	96	.	.	PUNCT
gujaf-164	126	1	on	on	ADP
gujaf-164	126	2	the	the	DET
gujaf-164	126	3	other	other	ADJ
gujaf-164	126	4	hand	hand	NOUN
gujaf-164	126	5	,	,	PUNCT
gujaf-164	126	6	the	the	DET
gujaf-164	126	7	study	study	NOUN
gujaf-164	126	8	will	will	AUX
gujaf-164	126	9	enable	enable	VERB
gujaf-164	126	10	regulators	regulator	NOUN
gujaf-164	126	11	and	and	CCONJ
gujaf-164	126	12	policy	policy	NOUN
gujaf-164	126	13	makers	maker	NOUN
gujaf-164	126	14	in	in	ADP
gujaf-164	126	15	making	make	VERB
gujaf-164	126	16	policies	policy	NOUN
gujaf-164	126	17	with	with	ADP
gujaf-164	126	18	regards	regard	NOUN
gujaf-164	126	19	to	to	ADP
gujaf-164	126	20	the	the	DET
gujaf-164	126	21	environment	environment	NOUN
gujaf-164	126	22	and	and	CCONJ
gujaf-164	126	23	policies	policy	NOUN
gujaf-164	126	24	that	that	PRON
gujaf-164	126	25	will	will	AUX
gujaf-164	126	26	help	help	VERB
gujaf-164	126	27	improve	improve	VERB
gujaf-164	126	28	the	the	DET
gujaf-164	126	29	market	market	NOUN
gujaf-164	126	30	value	value	NOUN
gujaf-164	126	31	of	of	ADP
gujaf-164	126	32	firms	firm	NOUN
gujaf-164	126	33	.	.	PUNCT
gujaf-164	127	1	the	the	DET
gujaf-164	127	2	remaining	remain	VERB
gujaf-164	127	3	part	part	NOUN
gujaf-164	127	4	of	of	ADP
gujaf-164	127	5	this	this	DET
gujaf-164	127	6	study	study	NOUN
gujaf-164	127	7	covers	cover	VERB
gujaf-164	127	8	the	the	DET
gujaf-164	127	9	following	follow	VERB
gujaf-164	127	10	areas	area	NOUN
gujaf-164	127	11	;	;	PUNCT
gujaf-164	127	12	section	section	NOUN
gujaf-164	127	13	2	2	NUM
gujaf-164	127	14	as	as	ADP
gujaf-164	127	15	empirical	empirical	ADJ
gujaf-164	127	16	review	review	NOUN
gujaf-164	127	17	and	and	CCONJ
gujaf-164	127	18	theoretical	theoretical	ADJ
gujaf-164	127	19	framework	framework	NOUN
gujaf-164	127	20	,	,	PUNCT
gujaf-164	127	21	section	section	NOUN
gujaf-164	127	22	3	3	NUM
gujaf-164	127	23	discourses	discourse	NOUN
gujaf-164	127	24	on	on	ADP
gujaf-164	127	25	the	the	DET
gujaf-164	127	26	methodology	methodology	NOUN
gujaf-164	127	27	of	of	ADP
gujaf-164	127	28	the	the	DET
gujaf-164	127	29	study	study	NOUN
gujaf-164	127	30	,	,	PUNCT
gujaf-164	127	31	section	section	NOUN
gujaf-164	127	32	4	4	NUM
gujaf-164	127	33	discourses	discourse	VERB
gujaf-164	127	34	the	the	DET
gujaf-164	127	35	result	result	NOUN
gujaf-164	127	36	and	and	CCONJ
gujaf-164	127	37	findings	finding	NOUN
gujaf-164	127	38	of	of	ADP
gujaf-164	127	39	the	the	DET
gujaf-164	127	40	study	study	NOUN
gujaf-164	127	41	while	while	SCONJ
gujaf-164	127	42	the	the	DET
gujaf-164	127	43	final	final	ADJ
gujaf-164	127	44	part	part	NOUN
gujaf-164	127	45	,	,	PUNCT
gujaf-164	127	46	section	section	NOUN
gujaf-164	127	47	5	5	NUM
gujaf-164	127	48	provides	provide	VERB
gujaf-164	127	49	the	the	DET
gujaf-164	127	50	conclusion	conclusion	NOUN
gujaf-164	127	51	and	and	CCONJ
gujaf-164	127	52	gives	give	VERB
gujaf-164	127	53	logical	logical	ADJ
gujaf-164	127	54	recommendations	recommendation	NOUN
gujaf-164	127	55	based	base	VERB
gujaf-164	127	56	on	on	ADP
gujaf-164	127	57	the	the	DET
gujaf-164	127	58	findings	finding	NOUN
gujaf-164	127	59	.	.	PUNCT
gujaf-164	128	1	2	2	X
gujaf-164	128	2	.	.	X
gujaf-164	128	3	review	review	NOUN
gujaf-164	128	4	of	of	ADP
gujaf-164	128	5	empirical	empirical	ADJ
gujaf-164	128	6	studies	study	NOUN
gujaf-164	128	7	environmental	environmental	ADJ
gujaf-164	128	8	disclosure	disclosure	NOUN
gujaf-164	128	9	connotes	connote	VERB
gujaf-164	128	10	the	the	DET
gujaf-164	128	11	information	information	NOUN
gujaf-164	128	12	usually	usually	ADV
gujaf-164	128	13	of	of	ADP
gujaf-164	128	14	financial	financial	ADJ
gujaf-164	128	15	nature	nature	NOUN
gujaf-164	128	16	,	,	PUNCT
gujaf-164	128	17	describing	describe	VERB
gujaf-164	128	18	the	the	DET
gujaf-164	128	19	activities	activity	NOUN
gujaf-164	128	20	of	of	ADP
gujaf-164	128	21	organizations	organization	NOUN
gujaf-164	128	22	that	that	PRON
gujaf-164	128	23	are	be	AUX
gujaf-164	128	24	engaged	engage	VERB
gujaf-164	128	25	in	in	ADP
gujaf-164	128	26	economic	economic	ADJ
gujaf-164	128	27	activities	activity	NOUN
gujaf-164	128	28	,	,	PUNCT
gujaf-164	128	29	in	in	ADP
gujaf-164	128	30	this	this	DET
gujaf-164	128	31	case	case	NOUN
gujaf-164	128	32	oil	oil	NOUN
gujaf-164	128	33	companies	company	NOUN
gujaf-164	128	34	in	in	ADP
gujaf-164	128	35	nigeria	nigeria	PROPN
gujaf-164	128	36	as	as	SCONJ
gujaf-164	128	37	they	they	PRON
gujaf-164	128	38	relate	relate	VERB
gujaf-164	128	39	to	to	ADP
gujaf-164	128	40	their	their	PRON
gujaf-164	128	41	adherence	adherence	NOUN
gujaf-164	128	42	to	to	ADP
gujaf-164	128	43	regulations	regulation	NOUN
gujaf-164	128	44	and	and	CCONJ
gujaf-164	128	45	best	good	ADJ
gujaf-164	128	46	practices	practice	NOUN
gujaf-164	128	47	as	as	ADV
gujaf-164	128	48	well	well	ADV
gujaf-164	128	49	as	as	ADP
gujaf-164	128	50	portraying	portray	VERB
gujaf-164	128	51	the	the	DET
gujaf-164	128	52	impact	impact	NOUN
gujaf-164	128	53	of	of	ADP
gujaf-164	128	54	such	such	ADJ
gujaf-164	128	55	activities	activity	NOUN
gujaf-164	128	56	upon	upon	SCONJ
gujaf-164	128	57	the	the	DET
gujaf-164	128	58	environment	environment	NOUN
gujaf-164	128	59	,	,	PUNCT
gujaf-164	128	60	geographical	geographical	ADJ
gujaf-164	128	61	space	space	NOUN
gujaf-164	128	62	and	and	CCONJ
gujaf-164	128	63	or	or	CCONJ
gujaf-164	128	64	land	land	NOUN
gujaf-164	128	65	area	area	NOUN
gujaf-164	128	66	(	(	PUNCT
gujaf-164	128	67	aluwong	aluwong	NOUN
gujaf-164	128	68	and	and	CCONJ
gujaf-164	128	69	fodio	fodio	NOUN
gujaf-164	128	70	,	,	PUNCT
gujaf-164	128	71	2019	2019	NUM
gujaf-164	128	72	)	)	PUNCT
gujaf-164	128	73	.	.	PUNCT
gujaf-164	129	1	this	this	DET
gujaf-164	129	2	concept	concept	NOUN
gujaf-164	129	3	became	become	VERB
gujaf-164	129	4	widely	widely	ADV
gujaf-164	129	5	known	know	VERB
gujaf-164	129	6	and	and	CCONJ
gujaf-164	129	7	used	use	VERB
gujaf-164	129	8	around	around	ADP
gujaf-164	129	9	the	the	DET
gujaf-164	129	10	world	world	NOUN
gujaf-164	129	11	since	since	SCONJ
gujaf-164	129	12	the	the	DET
gujaf-164	129	13	united	united	PROPN
gujaf-164	129	14	national	national	PROPN
gujaf-164	129	15	conference	conference	PROPN
gujaf-164	129	16	on	on	ADP
gujaf-164	129	17	environmental	environmental	ADJ
gujaf-164	129	18	development	development	NOUN
gujaf-164	129	19	(	(	PUNCT
gujaf-164	129	20	unced	unced	ADJ
gujaf-164	129	21	)	)	PUNCT
gujaf-164	129	22	held	hold	VERB
gujaf-164	129	23	in	in	ADP
gujaf-164	129	24	rio	rio	PROPN
gujaf-164	129	25	de	de	PROPN
gujaf-164	129	26	janeiro	janeiro	PROPN
gujaf-164	129	27	in	in	ADP
gujaf-164	129	28	june	june	PROPN
gujaf-164	129	29	1992	1992	NUM
gujaf-164	129	30	.	.	PUNCT
gujaf-164	130	1	environmental	environmental	ADJ
gujaf-164	130	2	agency	agency	NOUN
gujaf-164	130	3	of	of	ADP
gujaf-164	130	4	the	the	DET
gujaf-164	130	5	united	united	PROPN
gujaf-164	130	6	kingdom	kingdom	PROPN
gujaf-164	130	7	(	(	PUNCT
gujaf-164	130	8	uk	uk	PROPN
gujaf-164	130	9	)	)	PUNCT
gujaf-164	130	10	(	(	PUNCT
gujaf-164	130	11	2006	2006	NUM
gujaf-164	130	12	)	)	PUNCT
gujaf-164	130	13	stated	state	VERB
gujaf-164	130	14	that	that	SCONJ
gujaf-164	130	15	“	"	PUNCT
gujaf-164	130	16	businesses	business	NOUN
gujaf-164	130	17	consider	consider	VERB
gujaf-164	130	18	practicing	practice	VERB
gujaf-164	130	19	environmental	environmental	ADJ
gujaf-164	130	20	accounting	accounting	NOUN
gujaf-164	130	21	as	as	ADP
gujaf-164	130	22	part	part	NOUN
gujaf-164	130	23	of	of	ADP
gujaf-164	130	24	their	their	PRON
gujaf-164	130	25	accounting	accounting	NOUN
gujaf-164	130	26	system	system	NOUN
gujaf-164	130	27	for	for	ADP
gujaf-164	130	28	the	the	DET
gujaf-164	130	29	following	follow	VERB
gujaf-164	130	30	reasons	reason	NOUN
gujaf-164	130	31	:	:	PUNCT
gujaf-164	130	32	possible	possible	ADJ
gujaf-164	130	33	significant	significant	ADJ
gujaf-164	130	34	reduction	reduction	NOUN
gujaf-164	130	35	or	or	CCONJ
gujaf-164	130	36	elimination	elimination	NOUN
gujaf-164	130	37	of	of	ADP
gujaf-164	130	38	environmental	environmental	ADJ
gujaf-164	130	39	costs	cost	NOUN
gujaf-164	130	40	;	;	PUNCT
gujaf-164	130	41	environmental	environmental	ADJ
gujaf-164	130	42	costs	cost	NOUN
gujaf-164	130	43	and	and	CCONJ
gujaf-164	130	44	benefits	benefit	NOUN
gujaf-164	130	45	may	may	AUX
gujaf-164	130	46	be	be	AUX
gujaf-164	130	47	over	over	ADV
gujaf-164	130	48	looked	look	VERB
gujaf-164	130	49	or	or	CCONJ
gujaf-164	130	50	hidden	hide	VERB
gujaf-164	130	51	in	in	ADP
gujaf-164	130	52	overhead	overhead	ADJ
gujaf-164	130	53	accounts	account	NOUN
gujaf-164	130	54	;	;	PUNCT
gujaf-164	130	55	possible	possible	ADJ
gujaf-164	130	56	revenue	revenue	NOUN
gujaf-164	130	57	generation	generation	NOUN
gujaf-164	130	58	may	may	AUX
gujaf-164	130	59	offset	offset	VERB
gujaf-164	130	60	environmental	environmental	ADJ
gujaf-164	130	61	costs	cost	NOUN
gujaf-164	130	62	(	(	PUNCT
gujaf-164	130	63	examples	example	NOUN
gujaf-164	130	64	,	,	PUNCT
gujaf-164	130	65	transfer	transfer	NOUN
gujaf-164	130	66	of	of	ADP
gujaf-164	130	67	pollution	pollution	NOUN
gujaf-164	130	68	allowances	allowance	NOUN
gujaf-164	130	69	,	,	PUNCT
gujaf-164	130	70	recycling	recycling	NOUN
gujaf-164	130	71	of	of	ADP
gujaf-164	130	72	wastes	waste	NOUN
gujaf-164	130	73	)	)	PUNCT
gujaf-164	130	74	through	through	ADP
gujaf-164	130	75	practicing	practice	VERB
gujaf-164	130	76	environmental	environmental	ADJ
gujaf-164	130	77	accounting	accounting	NOUN
gujaf-164	130	78	;	;	PUNCT
gujaf-164	130	79	improved	improve	VERB
gujaf-164	130	80	environmental	environmental	ADJ
gujaf-164	130	81	performance	performance	NOUN
gujaf-164	130	82	which	which	PRON
gujaf-164	130	83	may	may	AUX
gujaf-164	130	84	have	have	VERB
gujaf-164	130	85	a	a	DET
gujaf-164	130	86	positive	positive	ADJ
gujaf-164	130	87	impact	impact	NOUN
gujaf-164	130	88	on	on	ADP
gujaf-164	130	89	human	human	ADJ
gujaf-164	130	90	health	health	NOUN
gujaf-164	130	91	and	and	CCONJ
gujaf-164	130	92	business	business	NOUN
gujaf-164	130	93	success	success	NOUN
gujaf-164	130	94	;	;	PUNCT
gujaf-164	130	95	possible	possible	ADJ
gujaf-164	130	96	competitive	competitive	ADJ
gujaf-164	130	97	advantages	advantage	NOUN
gujaf-164	130	98	as	as	SCONJ
gujaf-164	130	99	customers	customer	NOUN
gujaf-164	130	100	may	may	AUX
gujaf-164	130	101	prefer	prefer	VERB
gujaf-164	130	102	environmentally	environmentally	ADV
gujaf-164	130	103	friendly	friendly	ADJ
gujaf-164	130	104	products	product	NOUN
gujaf-164	130	105	and	and	CCONJ
gujaf-164	130	106	services	service	NOUN
gujaf-164	130	107	”	"	PUNCT
gujaf-164	130	108	.	.	PUNCT
gujaf-164	131	1	market	market	NOUN
gujaf-164	131	2	value	value	NOUN
gujaf-164	131	3	is	be	AUX
gujaf-164	131	4	sometimes	sometimes	ADV
gujaf-164	131	5	referred	refer	VERB
gujaf-164	131	6	to	to	ADP
gujaf-164	131	7	as	as	ADP
gujaf-164	131	8	firm	firm	ADJ
gujaf-164	131	9	value	value	NOUN
gujaf-164	131	10	.	.	PUNCT
gujaf-164	132	1	therefore	therefore	ADV
gujaf-164	132	2	with	with	ADP
gujaf-164	132	3	respect	respect	NOUN
gujaf-164	132	4	to	to	ADP
gujaf-164	132	5	this	this	DET
gujaf-164	132	6	study	study	NOUN
gujaf-164	132	7	,	,	PUNCT
gujaf-164	132	8	the	the	DET
gujaf-164	132	9	two	two	NUM
gujaf-164	132	10	words	word	NOUN
gujaf-164	132	11	are	be	AUX
gujaf-164	132	12	used	use	VERB
gujaf-164	132	13	interchangeably	interchangeably	ADV
gujaf-164	132	14	.	.	PUNCT
gujaf-164	133	1	firm	firm	ADJ
gujaf-164	133	2	value	value	NOUN
gujaf-164	133	3	is	be	AUX
gujaf-164	133	4	an	an	DET
gujaf-164	133	5	economic	economic	ADJ
gujaf-164	133	6	measure	measure	NOUN
gujaf-164	133	7	that	that	PRON
gujaf-164	133	8	indicates	indicate	VERB
gujaf-164	133	9	the	the	DET
gujaf-164	133	10	market	market	NOUN
gujaf-164	133	11	value	value	NOUN
gujaf-164	133	12	of	of	ADP
gujaf-164	133	13	a	a	DET
gujaf-164	133	14	firm	firm	NOUN
gujaf-164	133	15	in	in	ADP
gujaf-164	133	16	the	the	DET
gujaf-164	133	17	given	give	VERB
gujaf-164	133	18	period	period	NOUN
gujaf-164	133	19	.	.	PUNCT
gujaf-164	134	1	market	market	NOUN
gujaf-164	134	2	value	value	NOUN
gujaf-164	134	3	of	of	ADP
gujaf-164	134	4	a	a	DET
gujaf-164	134	5	firm	firm	NOUN
gujaf-164	134	6	serves	serve	VERB
gujaf-164	134	7	as	as	ADP
gujaf-164	134	8	an	an	DET
gujaf-164	134	9	indicator	indicator	NOUN
gujaf-164	134	10	and	and	CCONJ
gujaf-164	134	11	an	an	DET
gujaf-164	134	12	influencer	influencer	NOUN
gujaf-164	134	13	to	to	ADP
gujaf-164	134	14	the	the	DET
gujaf-164	134	15	investors	investor	NOUN
gujaf-164	134	16	’	’	PART
gujaf-164	134	17	conceptualization	conceptualization	NOUN
gujaf-164	134	18	of	of	ADP
gujaf-164	134	19	the	the	DET
gujaf-164	134	20	ability	ability	NOUN
gujaf-164	134	21	of	of	ADP
gujaf-164	134	22	managers	manager	NOUN
gujaf-164	134	23	to	to	PART
gujaf-164	134	24	and	and	CCONJ
gujaf-164	134	25	anticipate	anticipate	VERB
gujaf-164	134	26	and	and	CCONJ
gujaf-164	134	27	act	act	VERB
gujaf-164	134	28	immediately	immediately	ADV
gujaf-164	134	29	to	to	ADP
gujaf-164	134	30	future	future	ADJ
gujaf-164	134	31	changes	change	NOUN
gujaf-164	134	32	in	in	ADP
gujaf-164	134	33	the	the	DET
gujaf-164	134	34	firms	firm	NOUN
gujaf-164	134	35	’	'	PUNCT
gujaf-164	134	36	environment	environment	NOUN
gujaf-164	134	37	(	(	PUNCT
gujaf-164	134	38	emeka	emeka	PROPN
gujaf-164	134	39	-	-	PUNCT
gujaf-164	134	40	nwokeji	nwokeji	PROPN
gujaf-164	134	41	and	and	CCONJ
gujaf-164	134	42	osisioma	osisioma	ADJ
gujaf-164	134	43	2019	2019	NUM
gujaf-164	134	44	)	)	PUNCT
gujaf-164	134	45	.	.	PUNCT
gujaf-164	135	1	qamruzzaman	qamruzzaman	PROPN
gujaf-164	135	2	,	,	PUNCT
gujaf-164	135	3	jahan	jahan	PROPN
gujaf-164	135	4	,	,	PUNCT
gujaf-164	135	5	and	and	CCONJ
gujaf-164	135	6	karim	karim	PROPN
gujaf-164	135	7	(	(	PUNCT
gujaf-164	135	8	2021	2021	NUM
gujaf-164	135	9	)	)	PUNCT
gujaf-164	135	10	believed	believe	VERB
gujaf-164	135	11	that	that	SCONJ
gujaf-164	135	12	firm	firm	ADJ
gujaf-164	135	13	value	value	NOUN
gujaf-164	135	14	is	be	AUX
gujaf-164	135	15	the	the	DET
gujaf-164	135	16	present	present	ADJ
gujaf-164	135	17	value	value	NOUN
gujaf-164	135	18	of	of	ADP
gujaf-164	135	19	cumulative	cumulative	ADJ
gujaf-164	135	20	profits	profit	NOUN
gujaf-164	135	21	that	that	PRON
gujaf-164	135	22	are	be	AUX
gujaf-164	135	23	likely	likely	ADJ
gujaf-164	135	24	to	to	PART
gujaf-164	135	25	be	be	AUX
gujaf-164	135	26	produced	produce	VERB
gujaf-164	135	27	by	by	ADP
gujaf-164	135	28	a	a	DET
gujaf-164	135	29	business	business	NOUN
gujaf-164	135	30	enterprise	enterprise	NOUN
gujaf-164	135	31	in	in	ADP
gujaf-164	135	32	the	the	DET
gujaf-164	135	33	future	future	NOUN
gujaf-164	135	34	.	.	PUNCT
gujaf-164	136	1	tobin	tobin	PROPN
gujaf-164	136	2	’s	’s	PART
gujaf-164	136	3	q	q	PROPN
gujaf-164	136	4	has	have	AUX
gujaf-164	136	5	been	be	AUX
gujaf-164	136	6	one	one	NUM
gujaf-164	136	7	of	of	ADP
gujaf-164	136	8	the	the	DET
gujaf-164	136	9	widely	widely	ADV
gujaf-164	136	10	used	use	VERB
gujaf-164	136	11	proxy	proxy	NOUN
gujaf-164	136	12	of	of	ADP
gujaf-164	136	13	market	market	NOUN
gujaf-164	136	14	value	value	NOUN
gujaf-164	136	15	of	of	ADP
gujaf-164	136	16	firms	firm	NOUN
gujaf-164	136	17	(	(	PUNCT
gujaf-164	136	18	qamruzzaman	qamruzzaman	PROPN
gujaf-164	136	19	et	et	PROPN
gujaf-164	136	20	al	al	PROPN
gujaf-164	136	21	.	.	PROPN
gujaf-164	136	22	,	,	PUNCT
gujaf-164	136	23	2021	2021	NUM
gujaf-164	136	24	,	,	PUNCT
gujaf-164	136	25	and	and	CCONJ
gujaf-164	136	26	albuquerque	albuquerque	NOUN
gujaf-164	136	27	,	,	PUNCT
gujaf-164	136	28	durnev	durnev	NOUN
gujaf-164	136	29	,	,	PUNCT
gujaf-164	136	30	and	and	CCONJ
gujaf-164	136	31	koskinen	koskinen	PROPN
gujaf-164	136	32	,	,	PUNCT
gujaf-164	136	33	2013	2013	NUM
gujaf-164	136	34	)	)	PUNCT
gujaf-164	136	35	.	.	PUNCT
gujaf-164	137	1	tobin	tobin	PROPN
gujaf-164	137	2	’s	’s	PART
gujaf-164	137	3	q	q	PROPN
gujaf-164	137	4	is	be	AUX
gujaf-164	137	5	a	a	DET
gujaf-164	137	6	representation	representation	NOUN
gujaf-164	137	7	of	of	ADP
gujaf-164	137	8	stockholders	stockholder	NOUN
gujaf-164	137	9	’	'	PUNCT
gujaf-164	137	10	perceptions	perception	NOUN
gujaf-164	137	11	of	of	ADP
gujaf-164	137	12	a	a	DET
gujaf-164	137	13	firm	firm	NOUN
gujaf-164	137	14	’s	’s	PART
gujaf-164	137	15	market	market	NOUN
gujaf-164	137	16	value	value	NOUN
gujaf-164	137	17	in	in	ADP
gujaf-164	137	18	relation	relation	NOUN
gujaf-164	137	19	to	to	ADP
gujaf-164	137	20	its	its	PRON
gujaf-164	137	21	book	book	NOUN
gujaf-164	137	22	value	value	NOUN
gujaf-164	137	23	.	.	PUNCT
gujaf-164	138	1	tobin	tobin	PROPN
gujaf-164	138	2	’s	’s	PART
gujaf-164	138	3	q	q	NOUN
gujaf-164	138	4	is	be	AUX
gujaf-164	138	5	measured	measure	VERB
gujaf-164	138	6	as	as	ADP
gujaf-164	138	7	the	the	DET
gujaf-164	138	8	ratio	ratio	NOUN
gujaf-164	138	9	of	of	ADP
gujaf-164	138	10	the	the	DET
gujaf-164	138	11	market	market	NOUN
gujaf-164	138	12	value	value	NOUN
gujaf-164	138	13	of	of	ADP
gujaf-164	138	14	equity	equity	NOUN
gujaf-164	138	15	plus	plus	CCONJ
gujaf-164	138	16	book	book	NOUN
gujaf-164	138	17	value	value	NOUN
gujaf-164	138	18	of	of	ADP
gujaf-164	138	19	debt	debt	NOUN
gujaf-164	138	20	to	to	ADP
gujaf-164	138	21	total	total	ADJ
gujaf-164	138	22	assets	asset	NOUN
gujaf-164	138	23	.	.	PUNCT
gujaf-164	139	1	5	5	NUM
gujaf-164	139	2	salawu	salawu	NOUN
gujaf-164	139	3	,	,	PUNCT
gujaf-164	139	4	mamman	mamman	NOUN
gujaf-164	139	5	,	,	PUNCT
gujaf-164	139	6	tahir	tahir	PROPN
gujaf-164	139	7	,	,	PUNCT
gujaf-164	139	8	ado	ado	PROPN
gujaf-164	139	9	&	&	CCONJ
gujaf-164	139	10	yunusa	yunusa	PROPN
gujaf-164	139	11	(	(	PUNCT
gujaf-164	139	12	2021	2021	NUM
gujaf-164	139	13	)	)	PUNCT
gujaf-164	139	14	empirically	empirically	ADV
gujaf-164	139	15	examined	examine	VERB
gujaf-164	139	16	the	the	DET
gujaf-164	139	17	impact	impact	NOUN
gujaf-164	139	18	of	of	ADP
gujaf-164	139	19	firm	firm	ADJ
gujaf-164	139	20	specific	specific	ADJ
gujaf-164	139	21	attributes	attribute	NOUN
gujaf-164	139	22	on	on	ADP
gujaf-164	139	23	environmental	environmental	ADJ
gujaf-164	139	24	disclosures	disclosure	NOUN
gujaf-164	139	25	with	with	ADP
gujaf-164	139	26	focus	focus	NOUN
gujaf-164	139	27	on	on	ADP
gujaf-164	139	28	the	the	DET
gujaf-164	139	29	oil	oil	NOUN
gujaf-164	139	30	and	and	CCONJ
gujaf-164	139	31	gas	gas	NOUN
gujaf-164	139	32	sector	sector	NOUN
gujaf-164	139	33	of	of	ADP
gujaf-164	139	34	nigeria	nigeria	PROPN
gujaf-164	139	35	.	.	PUNCT
gujaf-164	140	1	they	they	PRON
gujaf-164	140	2	made	make	VERB
gujaf-164	140	3	use	use	NOUN
gujaf-164	140	4	of	of	ADP
gujaf-164	140	5	generalized	generalized	ADJ
gujaf-164	140	6	least	least	ADJ
gujaf-164	140	7	square	square	ADJ
gujaf-164	140	8	regression	regression	NOUN
gujaf-164	140	9	the	the	DET
gujaf-164	140	10	test	test	NOUN
gujaf-164	140	11	their	their	PRON
gujaf-164	140	12	hypothesis	hypothesis	NOUN
gujaf-164	140	13	.	.	PUNCT
gujaf-164	141	1	their	their	PRON
gujaf-164	141	2	study	study	NOUN
gujaf-164	141	3	covered	cover	VERB
gujaf-164	141	4	a	a	DET
gujaf-164	141	5	period	period	NOUN
gujaf-164	141	6	of	of	ADP
gujaf-164	141	7	seven	seven	NUM
gujaf-164	141	8	(	(	PUNCT
gujaf-164	141	9	7	7	NUM
gujaf-164	141	10	)	)	PUNCT
gujaf-164	141	11	years	year	NOUN
gujaf-164	141	12	from	from	ADP
gujaf-164	141	13	2012	2012	NUM
gujaf-164	141	14	-	-	SYM
gujaf-164	141	15	2018	2018	NUM
gujaf-164	141	16	using	use	VERB
gujaf-164	141	17	an	an	DET
gujaf-164	141	18	adjusted	adjusted	ADJ
gujaf-164	141	19	population	population	NOUN
gujaf-164	141	20	of	of	ADP
gujaf-164	141	21	9	9	NUM
gujaf-164	141	22	listed	list	VERB
gujaf-164	141	23	oil	oil	NOUN
gujaf-164	141	24	and	and	CCONJ
gujaf-164	141	25	gas	gas	NOUN
gujaf-164	141	26	firms	firm	NOUN
gujaf-164	141	27	.	.	PUNCT
gujaf-164	142	1	their	their	PRON
gujaf-164	142	2	study	study	NOUN
gujaf-164	142	3	evidenced	evidence	VERB
gujaf-164	142	4	a	a	DET
gujaf-164	142	5	positive	positive	ADJ
gujaf-164	142	6	and	and	CCONJ
gujaf-164	142	7	significant	significant	ADJ
gujaf-164	142	8	relationship	relationship	NOUN
gujaf-164	142	9	between	between	ADP
gujaf-164	142	10	board	board	NOUN
gujaf-164	142	11	composition	composition	NOUN
gujaf-164	142	12	,	,	PUNCT
gujaf-164	142	13	financial	financial	ADJ
gujaf-164	142	14	leverage	leverage	NOUN
gujaf-164	142	15	,	,	PUNCT
gujaf-164	142	16	existence	existence	NOUN
gujaf-164	142	17	of	of	ADP
gujaf-164	142	18	foreign	foreign	ADJ
gujaf-164	142	19	directors	director	NOUN
gujaf-164	142	20	on	on	ADP
gujaf-164	142	21	the	the	DET
gujaf-164	142	22	board	board	NOUN
gujaf-164	142	23	and	and	CCONJ
gujaf-164	142	24	environmental	environmental	ADJ
gujaf-164	142	25	disclosure	disclosure	NOUN
gujaf-164	142	26	.	.	PUNCT
gujaf-164	143	1	however	however	ADV
gujaf-164	143	2	,	,	PUNCT
gujaf-164	143	3	the	the	DET
gujaf-164	143	4	study	study	NOUN
gujaf-164	143	5	findings	finding	NOUN
gujaf-164	143	6	also	also	ADV
gujaf-164	143	7	revealed	reveal	VERB
gujaf-164	143	8	an	an	DET
gujaf-164	143	9	insignificant	insignificant	ADJ
gujaf-164	143	10	association	association	NOUN
gujaf-164	143	11	between	between	ADP
gujaf-164	143	12	firm	firm	ADJ
gujaf-164	143	13	age	age	NOUN
gujaf-164	143	14	,	,	PUNCT
gujaf-164	143	15	financial	financial	ADJ
gujaf-164	143	16	performance	performance	NOUN
gujaf-164	143	17	and	and	CCONJ
gujaf-164	143	18	environmental	environmental	ADJ
gujaf-164	143	19	disclosures	disclosure	NOUN
gujaf-164	143	20	.	.	PUNCT
gujaf-164	144	1	their	their	PRON
gujaf-164	144	2	study	study	NOUN
gujaf-164	144	3	is	be	AUX
gujaf-164	144	4	however	however	ADV
gujaf-164	144	5	deficient	deficient	ADJ
gujaf-164	144	6	because	because	SCONJ
gujaf-164	144	7	,	,	PUNCT
gujaf-164	144	8	despite	despite	SCONJ
gujaf-164	144	9	conducting	conduct	VERB
gujaf-164	144	10	the	the	DET
gujaf-164	144	11	study	study	NOUN
gujaf-164	144	12	in	in	ADP
gujaf-164	144	13	2020	2020	NUM
gujaf-164	144	14	,	,	PUNCT
gujaf-164	144	15	the	the	DET
gujaf-164	144	16	study	study	NOUN
gujaf-164	144	17	only	only	ADV
gujaf-164	144	18	cover	cover	VERB
gujaf-164	144	19	period	period	NOUN
gujaf-164	144	20	from	from	ADP
gujaf-164	144	21	2012	2012	NUM
gujaf-164	144	22	to	to	ADP
gujaf-164	144	23	2018	2018	NUM
gujaf-164	144	24	leaving	leave	VERB
gujaf-164	144	25	out	out	ADV
gujaf-164	144	26	2019	2019	NUM
gujaf-164	144	27	and	and	CCONJ
gujaf-164	144	28	2020	2020	NUM
gujaf-164	144	29	within	within	ADP
gujaf-164	144	30	which	which	PRON
gujaf-164	144	31	a	a	DET
gujaf-164	144	32	lot	lot	NOUN
gujaf-164	144	33	of	of	ADP
gujaf-164	144	34	activities	activity	NOUN
gujaf-164	144	35	like	like	ADP
gujaf-164	144	36	inflation	inflation	NOUN
gujaf-164	144	37	and	and	CCONJ
gujaf-164	144	38	the	the	DET
gujaf-164	144	39	pandemic	pandemic	NOUN
gujaf-164	144	40	have	have	AUX
gujaf-164	144	41	taken	take	VERB
gujaf-164	144	42	place	place	NOUN
gujaf-164	144	43	and	and	CCONJ
gujaf-164	144	44	these	these	DET
gujaf-164	144	45	two	two	NUM
gujaf-164	144	46	activities	activity	NOUN
gujaf-164	144	47	have	have	VERB
gujaf-164	144	48	a	a	DET
gujaf-164	144	49	lot	lot	NOUN
gujaf-164	144	50	of	of	ADP
gujaf-164	144	51	effect	effect	NOUN
gujaf-164	144	52	on	on	ADP
gujaf-164	144	53	performance	performance	NOUN
gujaf-164	144	54	.	.	PUNCT
gujaf-164	145	1	qamruzzaman	qamruzzaman	PROPN
gujaf-164	145	2	,	,	PUNCT
gujaf-164	145	3	jahan	jahan	PROPN
gujaf-164	145	4	,	,	PUNCT
gujaf-164	145	5	&	&	CCONJ
gujaf-164	145	6	karim	karim	PROPN
gujaf-164	145	7	(	(	PUNCT
gujaf-164	145	8	2021	2021	NUM
gujaf-164	145	9	)	)	PUNCT
gujaf-164	145	10	studied	study	VERB
gujaf-164	145	11	the	the	DET
gujaf-164	145	12	impact	impact	NOUN
gujaf-164	145	13	of	of	ADP
gujaf-164	145	14	voluntary	voluntary	ADJ
gujaf-164	145	15	disclosure	disclosure	NOUN
gujaf-164	145	16	on	on	ADP
gujaf-164	145	17	firm	firm	NOUN
gujaf-164	145	18	’s	’s	PART
gujaf-164	145	19	value	value	NOUN
gujaf-164	145	20	of	of	ADP
gujaf-164	145	21	manufacturing	manufacturing	NOUN
gujaf-164	145	22	firms	firm	NOUN
gujaf-164	145	23	in	in	ADP
gujaf-164	145	24	bangladesh	bangladesh	NOUN
gujaf-164	145	25	.	.	PUNCT
gujaf-164	146	1	the	the	DET
gujaf-164	146	2	study	study	NOUN
gujaf-164	146	3	covered	cover	VERB
gujaf-164	146	4	a	a	DET
gujaf-164	146	5	period	period	NOUN
gujaf-164	146	6	of	of	ADP
gujaf-164	146	7	three	three	NUM
gujaf-164	146	8	years	year	NOUN
gujaf-164	146	9	20172019	20172019	NUM
gujaf-164	146	10	and	and	CCONJ
gujaf-164	146	11	used	use	VERB
gujaf-164	146	12	a	a	DET
gujaf-164	146	13	sample	sample	NOUN
gujaf-164	146	14	of	of	ADP
gujaf-164	146	15	26	26	NUM
gujaf-164	146	16	manufacturing	manufacturing	NOUN
gujaf-164	146	17	firms	firm	NOUN
gujaf-164	146	18	listed	list	VERB
gujaf-164	146	19	on	on	ADP
gujaf-164	146	20	the	the	DET
gujaf-164	146	21	dhaka	dhaka	PROPN
gujaf-164	146	22	stock	stock	PROPN
gujaf-164	146	23	exchange	exchange	PROPN
gujaf-164	146	24	.	.	PUNCT
gujaf-164	147	1	general	general	ADJ
gujaf-164	147	2	least	least	ADJ
gujaf-164	147	3	square	square	ADJ
gujaf-164	147	4	regression	regression	NOUN
gujaf-164	147	5	was	be	AUX
gujaf-164	147	6	used	use	VERB
gujaf-164	147	7	to	to	PART
gujaf-164	147	8	analyze	analyze	VERB
gujaf-164	147	9	the	the	DET
gujaf-164	147	10	data	datum	NOUN
gujaf-164	147	11	extracted	extract	VERB
gujaf-164	147	12	from	from	ADP
gujaf-164	147	13	secondary	secondary	ADJ
gujaf-164	147	14	sources	source	NOUN
gujaf-164	147	15	.	.	PUNCT
gujaf-164	148	1	their	their	PRON
gujaf-164	148	2	study	study	NOUN
gujaf-164	148	3	revealed	reveal	VERB
gujaf-164	148	4	a	a	DET
gujaf-164	148	5	positively	positively	ADV
gujaf-164	148	6	significant	significant	ADJ
gujaf-164	148	7	impact	impact	NOUN
gujaf-164	148	8	of	of	ADP
gujaf-164	148	9	voluntary	voluntary	ADJ
gujaf-164	148	10	disclosure	disclosure	NOUN
gujaf-164	148	11	on	on	ADP
gujaf-164	148	12	firm	firm	ADJ
gujaf-164	148	13	value	value	NOUN
gujaf-164	148	14	.	.	PUNCT
gujaf-164	149	1	this	this	DET
gujaf-164	149	2	study	study	NOUN
gujaf-164	149	3	covers	cover	VERB
gujaf-164	149	4	only	only	ADV
gujaf-164	149	5	three	three	NUM
gujaf-164	149	6	year	year	NOUN
gujaf-164	149	7	from	from	ADP
gujaf-164	149	8	2017	2017	NUM
gujaf-164	149	9	-	-	SYM
gujaf-164	149	10	2019	2019	NUM
gujaf-164	149	11	.	.	PUNCT
gujaf-164	150	1	the	the	DET
gujaf-164	150	2	findings	finding	NOUN
gujaf-164	150	3	of	of	ADP
gujaf-164	150	4	study	study	NOUN
gujaf-164	150	5	would	would	AUX
gujaf-164	150	6	have	have	AUX
gujaf-164	150	7	been	be	AUX
gujaf-164	150	8	stronger	strong	ADJ
gujaf-164	150	9	if	if	SCONJ
gujaf-164	150	10	the	the	DET
gujaf-164	150	11	study	study	NOUN
gujaf-164	150	12	period	period	NOUN
gujaf-164	150	13	covers	cover	VERB
gujaf-164	150	14	more	more	ADJ
gujaf-164	150	15	years	year	NOUN
gujaf-164	150	16	as	as	SCONJ
gujaf-164	150	17	this	this	PRON
gujaf-164	150	18	will	will	AUX
gujaf-164	150	19	provide	provide	VERB
gujaf-164	150	20	a	a	DET
gujaf-164	150	21	superior	superior	ADJ
gujaf-164	150	22	argument	argument	NOUN
gujaf-164	150	23	to	to	ADP
gujaf-164	150	24	the	the	DET
gujaf-164	150	25	present	present	ADJ
gujaf-164	150	26	one	one	NOUN
gujaf-164	150	27	presented	present	VERB
gujaf-164	150	28	.	.	PUNCT
gujaf-164	151	1	adegbie	adegbie	PROPN
gujaf-164	151	2	,	,	PUNCT
gujaf-164	151	3	ogidan	ogidan	PROPN
gujaf-164	151	4	,	,	PUNCT
gujaf-164	151	5	siyanbola	siyanbola	PROPN
gujaf-164	151	6	&	&	CCONJ
gujaf-164	151	7	adebayo	adebayo	PROPN
gujaf-164	151	8	(	(	PUNCT
gujaf-164	151	9	2020	2020	NUM
gujaf-164	151	10	)	)	PUNCT
gujaf-164	151	11	carried	carry	VERB
gujaf-164	151	12	out	out	ADP
gujaf-164	151	13	a	a	DET
gujaf-164	151	14	study	study	NOUN
gujaf-164	151	15	on	on	ADP
gujaf-164	151	16	environmental	environmental	ADJ
gujaf-164	151	17	accounting	accounting	NOUN
gujaf-164	151	18	practices	practice	NOUN
gujaf-164	151	19	and	and	CCONJ
gujaf-164	151	20	share	share	NOUN
gujaf-164	151	21	value	value	NOUN
gujaf-164	151	22	of	of	ADP
gujaf-164	151	23	food	food	NOUN
gujaf-164	151	24	and	and	CCONJ
gujaf-164	151	25	beverages	beverage	NOUN
gujaf-164	151	26	manufacturing	manufacturing	NOUN
gujaf-164	151	27	companies	company	NOUN
gujaf-164	151	28	quoted	quote	VERB
gujaf-164	151	29	in	in	ADP
gujaf-164	151	30	nigeria	nigeria	PROPN
gujaf-164	151	31	.	.	PUNCT
gujaf-164	152	1	they	they	PRON
gujaf-164	152	2	used	use	VERB
gujaf-164	152	3	firm	firm	ADJ
gujaf-164	152	4	size	size	NOUN
gujaf-164	152	5	to	to	PART
gujaf-164	152	6	moderate	moderate	VERB
gujaf-164	152	7	the	the	DET
gujaf-164	152	8	connection	connection	NOUN
gujaf-164	152	9	between	between	ADP
gujaf-164	152	10	environmental	environmental	ADJ
gujaf-164	152	11	accounting	accounting	NOUN
gujaf-164	152	12	and	and	CCONJ
gujaf-164	152	13	share	share	NOUN
gujaf-164	152	14	.	.	PUNCT
gujaf-164	153	1	the	the	DET
gujaf-164	153	2	study	study	NOUN
gujaf-164	153	3	was	be	AUX
gujaf-164	153	4	conducted	conduct	VERB
gujaf-164	153	5	over	over	ADP
gujaf-164	153	6	a	a	DET
gujaf-164	153	7	period	period	NOUN
gujaf-164	153	8	of	of	ADP
gujaf-164	153	9	ten	ten	NUM
gujaf-164	153	10	(	(	PUNCT
gujaf-164	153	11	10	10	NUM
gujaf-164	153	12	)	)	PUNCT
gujaf-164	153	13	years	year	NOUN
gujaf-164	153	14	using	use	VERB
gujaf-164	153	15	a	a	DET
gujaf-164	153	16	sample	sample	NOUN
gujaf-164	153	17	of	of	ADP
gujaf-164	153	18	ten	ten	NUM
gujaf-164	153	19	food	food	NOUN
gujaf-164	153	20	and	and	CCONJ
gujaf-164	153	21	beverage	beverage	NOUN
gujaf-164	153	22	firms	firm	NOUN
gujaf-164	153	23	listed	list	VERB
gujaf-164	153	24	in	in	ADP
gujaf-164	153	25	nigeria	nigeria	PROPN
gujaf-164	153	26	.	.	PUNCT
gujaf-164	154	1	ex	ex	ADJ
gujaf-164	154	2	-	-	ADJ
gujaf-164	154	3	post	post	ADJ
gujaf-164	154	4	factor	factor	NOUN
gujaf-164	154	5	research	research	NOUN
gujaf-164	154	6	design	design	NOUN
gujaf-164	154	7	was	be	AUX
gujaf-164	154	8	adopted	adopt	VERB
gujaf-164	154	9	and	and	CCONJ
gujaf-164	154	10	data	datum	NOUN
gujaf-164	154	11	used	use	VERB
gujaf-164	154	12	in	in	ADP
gujaf-164	154	13	the	the	DET
gujaf-164	154	14	study	study	NOUN
gujaf-164	154	15	were	be	AUX
gujaf-164	154	16	collected	collect	VERB
gujaf-164	154	17	from	from	ADP
gujaf-164	154	18	the	the	DET
gujaf-164	154	19	accounts	account	NOUN
gujaf-164	154	20	of	of	ADP
gujaf-164	154	21	the	the	DET
gujaf-164	154	22	firms	firm	NOUN
gujaf-164	154	23	under	under	ADP
gujaf-164	154	24	study	study	NOUN
gujaf-164	154	25	.	.	PUNCT
gujaf-164	155	1	the	the	DET
gujaf-164	155	2	empirical	empirical	ADJ
gujaf-164	155	3	findings	finding	NOUN
gujaf-164	155	4	of	of	ADP
gujaf-164	155	5	their	their	PRON
gujaf-164	155	6	study	study	NOUN
gujaf-164	155	7	revealed	reveal	VERB
gujaf-164	155	8	a	a	DET
gujaf-164	155	9	significant	significant	ADJ
gujaf-164	155	10	positive	positive	ADJ
gujaf-164	155	11	impact	impact	NOUN
gujaf-164	155	12	of	of	ADP
gujaf-164	155	13	environmental	environmental	ADJ
gujaf-164	155	14	accounting	accounting	NOUN
gujaf-164	155	15	practice	practice	NOUN
gujaf-164	155	16	on	on	ADP
gujaf-164	155	17	share	share	NOUN
gujaf-164	155	18	price	price	NOUN
gujaf-164	155	19	without	without	ADP
gujaf-164	155	20	the	the	DET
gujaf-164	155	21	moderating	moderate	VERB
gujaf-164	155	22	effect	effect	NOUN
gujaf-164	155	23	of	of	ADP
gujaf-164	155	24	firm	firm	ADJ
gujaf-164	155	25	size	size	NOUN
gujaf-164	155	26	.	.	PUNCT
gujaf-164	156	1	similarly	similarly	ADV
gujaf-164	156	2	,	,	PUNCT
gujaf-164	156	3	with	with	ADP
gujaf-164	156	4	firm	firm	ADJ
gujaf-164	156	5	size	size	NOUN
gujaf-164	156	6	as	as	ADP
gujaf-164	156	7	the	the	DET
gujaf-164	156	8	moderator	moderator	NOUN
gujaf-164	156	9	,	,	PUNCT
gujaf-164	156	10	the	the	DET
gujaf-164	156	11	relationship	relationship	NOUN
gujaf-164	156	12	has	have	AUX
gujaf-164	156	13	failed	fail	VERB
gujaf-164	156	14	to	to	PART
gujaf-164	156	15	change	change	VERB
gujaf-164	156	16	.	.	PUNCT
gujaf-164	157	1	therefore	therefore	ADV
gujaf-164	157	2	,	,	PUNCT
gujaf-164	157	3	they	they	PRON
gujaf-164	157	4	concluded	conclude	VERB
gujaf-164	157	5	that	that	SCONJ
gujaf-164	157	6	,	,	PUNCT
gujaf-164	157	7	there	there	PRON
gujaf-164	157	8	exists	exist	VERB
gujaf-164	157	9	an	an	DET
gujaf-164	157	10	influence	influence	NOUN
gujaf-164	157	11	of	of	ADP
gujaf-164	157	12	environmental	environmental	ADJ
gujaf-164	157	13	accounting	accounting	NOUN
gujaf-164	157	14	on	on	ADP
gujaf-164	157	15	share	share	NOUN
gujaf-164	157	16	price	price	NOUN
gujaf-164	157	17	of	of	ADP
gujaf-164	157	18	food	food	NOUN
gujaf-164	157	19	and	and	CCONJ
gujaf-164	157	20	beverage	beverage	NOUN
gujaf-164	157	21	firms	firm	NOUN
gujaf-164	157	22	in	in	ADP
gujaf-164	157	23	nigeria	nigeria	PROPN
gujaf-164	157	24	.	.	PUNCT
gujaf-164	158	1	yang	yang	PROPN
gujaf-164	158	2	,	,	PUNCT
gujaf-164	158	3	wen	wen	PROPN
gujaf-164	158	4	,	,	PUNCT
gujaf-164	158	5	&	&	CCONJ
gujaf-164	158	6	li	li	PROPN
gujaf-164	158	7	(	(	PUNCT
gujaf-164	158	8	2020	2020	NUM
gujaf-164	158	9	)	)	PUNCT
gujaf-164	158	10	in	in	ADP
gujaf-164	158	11	their	their	PRON
gujaf-164	158	12	study	study	NOUN
gujaf-164	158	13	titled	title	VERB
gujaf-164	158	14	“	"	PUNCT
gujaf-164	158	15	the	the	DET
gujaf-164	158	16	impact	impact	NOUN
gujaf-164	158	17	of	of	ADP
gujaf-164	158	18	environmental	environmental	ADJ
gujaf-164	158	19	information	information	NOUN
gujaf-164	158	20	disclosure	disclosure	NOUN
gujaf-164	158	21	on	on	ADP
gujaf-164	158	22	the	the	DET
gujaf-164	158	23	firm	firm	ADJ
gujaf-164	158	24	value	value	NOUN
gujaf-164	158	25	of	of	ADP
gujaf-164	158	26	listed	list	VERB
gujaf-164	158	27	manufacturing	manufacturing	NOUN
gujaf-164	158	28	firms	firm	NOUN
gujaf-164	158	29	:	:	PUNCT
gujaf-164	158	30	evidence	evidence	NOUN
gujaf-164	158	31	from	from	ADP
gujaf-164	158	32	china	china	PROPN
gujaf-164	158	33	”	"	PUNCT
gujaf-164	158	34	found	find	VERB
gujaf-164	158	35	environmental	environmental	ADJ
gujaf-164	158	36	information	information	NOUN
gujaf-164	158	37	disclosure	disclosure	NOUN
gujaf-164	158	38	to	to	PART
gujaf-164	158	39	have	have	VERB
gujaf-164	158	40	a	a	DET
gujaf-164	158	41	significant	significant	ADJ
gujaf-164	158	42	impact	impact	NOUN
gujaf-164	158	43	on	on	ADP
gujaf-164	158	44	firm	firm	ADJ
gujaf-164	158	45	value	value	NOUN
gujaf-164	158	46	of	of	ADP
gujaf-164	158	47	listed	list	VERB
gujaf-164	158	48	manufacturing	manufacturing	NOUN
gujaf-164	158	49	firms	firm	NOUN
gujaf-164	158	50	in	in	ADP
gujaf-164	158	51	china	china	PROPN
gujaf-164	158	52	.	.	PUNCT
gujaf-164	159	1	the	the	DET
gujaf-164	159	2	study	study	NOUN
gujaf-164	159	3	used	use	VERB
gujaf-164	159	4	difference	difference	NOUN
gujaf-164	159	5	-	-	PUNCT
gujaf-164	159	6	in	in	ADP
gujaf-164	159	7	-	-	PUNCT
gujaf-164	159	8	differences	difference	NOUN
gujaf-164	159	9	model	model	NOUN
gujaf-164	159	10	and	and	CCONJ
gujaf-164	159	11	propensity	propensity	NOUN
gujaf-164	159	12	score	score	NOUN
gujaf-164	159	13	matching	matching	NOUN
gujaf-164	159	14	(	(	PUNCT
gujaf-164	159	15	psm	psm	NOUN
gujaf-164	159	16	)	)	PUNCT
gujaf-164	159	17	method	method	NOUN
gujaf-164	159	18	to	to	PART
gujaf-164	159	19	examine	examine	VERB
gujaf-164	159	20	the	the	DET
gujaf-164	159	21	effect	effect	NOUN
gujaf-164	159	22	of	of	ADP
gujaf-164	159	23	environmental	environmental	ADJ
gujaf-164	159	24	information	information	NOUN
gujaf-164	159	25	disclosure	disclosure	NOUN
gujaf-164	159	26	measure	measure	NOUN
gujaf-164	159	27	on	on	ADP
gujaf-164	159	28	firm	firm	ADJ
gujaf-164	159	29	value	value	NOUN
gujaf-164	159	30	.	.	PUNCT
gujaf-164	160	1	ismail	ismail	PROPN
gujaf-164	160	2	&	&	CCONJ
gujaf-164	160	3	anwarul	anwarul	PROPN
gujaf-164	160	4	islam	islam	PROPN
gujaf-164	160	5	(	(	PUNCT
gujaf-164	160	6	2019	2019	NUM
gujaf-164	160	7	)	)	PUNCT
gujaf-164	160	8	carried	carry	VERB
gujaf-164	160	9	out	out	ADP
gujaf-164	160	10	a	a	DET
gujaf-164	160	11	research	research	NOUN
gujaf-164	160	12	examining	examine	VERB
gujaf-164	160	13	the	the	DET
gujaf-164	160	14	impact	impact	NOUN
gujaf-164	160	15	of	of	ADP
gujaf-164	160	16	environmental	environmental	ADJ
gujaf-164	160	17	and	and	CCONJ
gujaf-164	160	18	social	social	ADJ
gujaf-164	160	19	disclosures	disclosure	NOUN
gujaf-164	160	20	on	on	ADP
gujaf-164	160	21	financial	financial	ADJ
gujaf-164	160	22	performance	performance	NOUN
gujaf-164	160	23	of	of	ADP
gujaf-164	160	24	oil	oil	NOUN
gujaf-164	160	25	and	and	CCONJ
gujaf-164	160	26	gas	gas	NOUN
gujaf-164	160	27	companies	company	NOUN
gujaf-164	160	28	in	in	ADP
gujaf-164	160	29	nigeria	nigeria	PROPN
gujaf-164	160	30	for	for	ADP
gujaf-164	160	31	a	a	DET
gujaf-164	160	32	period	period	NOUN
gujaf-164	160	33	of	of	ADP
gujaf-164	160	34	ten	ten	NUM
gujaf-164	160	35	years	year	NOUN
gujaf-164	160	36	from	from	ADP
gujaf-164	160	37	2010	2010	NUM
gujaf-164	160	38	-	-	SYM
gujaf-164	160	39	2019	2019	NUM
gujaf-164	160	40	using	use	VERB
gujaf-164	160	41	a	a	DET
gujaf-164	160	42	sample	sample	NOUN
gujaf-164	160	43	of	of	ADP
gujaf-164	160	44	seven	seven	NUM
gujaf-164	160	45	(	(	PUNCT
gujaf-164	160	46	7	7	NUM
gujaf-164	160	47	)	)	PUNCT
gujaf-164	160	48	oil	oil	NOUN
gujaf-164	160	49	and	and	CCONJ
gujaf-164	160	50	gas	gas	NOUN
gujaf-164	160	51	firms	firm	NOUN
gujaf-164	160	52	listed	list	VERB
gujaf-164	160	53	in	in	ADP
gujaf-164	160	54	nigeria	nigeria	PROPN
gujaf-164	160	55	.	.	PUNCT
gujaf-164	161	1	ex	ex	PRON
gujaf-164	161	2	post	post	NOUN
gujaf-164	161	3	factor	factor	NOUN
gujaf-164	161	4	research	research	NOUN
gujaf-164	161	5	design	design	NOUN
gujaf-164	161	6	was	be	AUX
gujaf-164	161	7	adopted	adopt	VERB
gujaf-164	161	8	in	in	ADP
gujaf-164	161	9	their	their	PRON
gujaf-164	161	10	study	study	NOUN
gujaf-164	161	11	with	with	ADP
gujaf-164	161	12	data	datum	NOUN
gujaf-164	161	13	extracted	extract	VERB
gujaf-164	161	14	from	from	ADP
gujaf-164	161	15	the	the	DET
gujaf-164	161	16	annual	annual	ADJ
gujaf-164	161	17	reports	report	NOUN
gujaf-164	161	18	of	of	ADP
gujaf-164	161	19	the	the	DET
gujaf-164	161	20	sampled	sample	VERB
gujaf-164	161	21	firms	firm	NOUN
gujaf-164	161	22	.	.	PUNCT
gujaf-164	162	1	they	they	PRON
gujaf-164	162	2	used	use	VERB
gujaf-164	162	3	return	return	NOUN
gujaf-164	162	4	on	on	ADP
gujaf-164	162	5	asset	asset	NOUN
gujaf-164	162	6	to	to	PART
gujaf-164	162	7	represent	represent	VERB
gujaf-164	162	8	the	the	DET
gujaf-164	162	9	dependent	dependent	ADJ
gujaf-164	162	10	variable	variable	ADJ
gujaf-164	162	11	financial	financial	ADJ
gujaf-164	162	12	performance	performance	NOUN
gujaf-164	162	13	and	and	CCONJ
gujaf-164	162	14	environmental	environmental	ADJ
gujaf-164	162	15	disclosure	disclosure	NOUN
gujaf-164	162	16	and	and	CCONJ
gujaf-164	162	17	corporate	corporate	ADJ
gujaf-164	162	18	social	social	ADJ
gujaf-164	162	19	responsibility	responsibility	NOUN
gujaf-164	162	20	disclosure	disclosure	NOUN
gujaf-164	162	21	to	to	PART
gujaf-164	162	22	represent	represent	VERB
gujaf-164	162	23	the	the	DET
gujaf-164	162	24	independent	independent	ADJ
gujaf-164	162	25	variable	variable	NOUN
gujaf-164	162	26	.	.	PUNCT
gujaf-164	163	1	they	they	PRON
gujaf-164	163	2	found	find	VERB
gujaf-164	163	3	that	that	SCONJ
gujaf-164	163	4	both	both	CCONJ
gujaf-164	163	5	environmental	environmental	ADJ
gujaf-164	163	6	and	and	CCONJ
gujaf-164	163	7	social	social	ADJ
gujaf-164	163	8	disclosures	disclosure	NOUN
gujaf-164	163	9	have	have	VERB
gujaf-164	163	10	a	a	DET
gujaf-164	163	11	significant	significant	ADJ
gujaf-164	163	12	impact	impact	NOUN
gujaf-164	163	13	on	on	ADP
gujaf-164	163	14	performance	performance	NOUN
gujaf-164	163	15	at	at	ADP
gujaf-164	163	16	5	5	NUM
gujaf-164	163	17	%	%	NOUN
gujaf-164	163	18	significance	significance	NOUN
gujaf-164	163	19	level	level	NOUN
gujaf-164	163	20	.	.	PUNCT
gujaf-164	164	1	they	they	PRON
gujaf-164	164	2	recommended	recommend	VERB
gujaf-164	164	3	that	that	SCONJ
gujaf-164	164	4	companies	company	NOUN
gujaf-164	164	5	should	should	AUX
gujaf-164	164	6	have	have	VERB
gujaf-164	164	7	a	a	DET
gujaf-164	164	8	clear	clear	ADJ
gujaf-164	164	9	and	and	CCONJ
gujaf-164	164	10	good	good	ADJ
gujaf-164	164	11	attitude	attitude	NOUN
gujaf-164	164	12	6	6	NUM
gujaf-164	164	13	towards	towards	ADP
gujaf-164	164	14	environmental	environmental	ADJ
gujaf-164	164	15	and	and	CCONJ
gujaf-164	164	16	social	social	ADJ
gujaf-164	164	17	services	service	NOUN
gujaf-164	164	18	and	and	CCONJ
gujaf-164	164	19	disclose	disclose	VERB
gujaf-164	164	20	more	more	ADJ
gujaf-164	164	21	of	of	ADP
gujaf-164	164	22	such	such	ADJ
gujaf-164	164	23	information	information	NOUN
gujaf-164	164	24	in	in	ADP
gujaf-164	164	25	their	their	PRON
gujaf-164	164	26	annual	annual	ADJ
gujaf-164	164	27	reports	report	NOUN
gujaf-164	164	28	because	because	SCONJ
gujaf-164	164	29	it	it	PRON
gujaf-164	164	30	was	be	AUX
gujaf-164	164	31	found	find	VERB
gujaf-164	164	32	that	that	SCONJ
gujaf-164	164	33	high	high	ADJ
gujaf-164	164	34	disclosure	disclosure	NOUN
gujaf-164	164	35	of	of	ADP
gujaf-164	164	36	such	such	ADJ
gujaf-164	164	37	information	information	NOUN
gujaf-164	164	38	has	have	AUX
gujaf-164	164	39	considerably	considerably	ADV
gujaf-164	164	40	impacted	impact	VERB
gujaf-164	164	41	on	on	ADP
gujaf-164	164	42	financial	financial	ADJ
gujaf-164	164	43	performance	performance	NOUN
gujaf-164	164	44	of	of	ADP
gujaf-164	164	45	companies	company	NOUN
gujaf-164	164	46	.	.	PUNCT
gujaf-164	165	1	polycarp	polycarp	NOUN
gujaf-164	165	2	(	(	PUNCT
gujaf-164	165	3	2019	2019	NUM
gujaf-164	165	4	)	)	PUNCT
gujaf-164	165	5	studied	study	VERB
gujaf-164	165	6	the	the	DET
gujaf-164	165	7	effect	effect	NOUN
gujaf-164	165	8	of	of	ADP
gujaf-164	165	9	environmental	environmental	ADJ
gujaf-164	165	10	accounting	accounting	NOUN
gujaf-164	165	11	on	on	ADP
gujaf-164	165	12	financial	financial	ADJ
gujaf-164	165	13	performance	performance	NOUN
gujaf-164	165	14	of	of	ADP
gujaf-164	165	15	oil	oil	NOUN
gujaf-164	165	16	and	and	CCONJ
gujaf-164	165	17	gas	gas	NOUN
gujaf-164	165	18	companies	company	NOUN
gujaf-164	165	19	in	in	ADP
gujaf-164	165	20	nigeria	nigeria	PROPN
gujaf-164	165	21	.	.	PUNCT
gujaf-164	166	1	the	the	DET
gujaf-164	166	2	data	datum	NOUN
gujaf-164	166	3	used	use	VERB
gujaf-164	166	4	in	in	ADP
gujaf-164	166	5	the	the	DET
gujaf-164	166	6	study	study	NOUN
gujaf-164	166	7	were	be	AUX
gujaf-164	166	8	extracted	extract	VERB
gujaf-164	166	9	using	use	VERB
gujaf-164	166	10	questionnaires	questionnaire	NOUN
gujaf-164	166	11	to	to	PART
gujaf-164	166	12	obtain	obtain	VERB
gujaf-164	166	13	first	first	ADJ
gujaf-164	166	14	hand	hand	NOUN
gujaf-164	166	15	data	datum	NOUN
gujaf-164	166	16	from	from	ADP
gujaf-164	166	17	his	his	PRON
gujaf-164	166	18	respondents	respondent	NOUN
gujaf-164	166	19	.	.	PUNCT
gujaf-164	167	1	the	the	DET
gujaf-164	167	2	study	study	NOUN
gujaf-164	167	3	found	find	VERB
gujaf-164	167	4	that	that	SCONJ
gujaf-164	167	5	lack	lack	NOUN
gujaf-164	167	6	of	of	ADP
gujaf-164	167	7	standards	standard	NOUN
gujaf-164	167	8	that	that	PRON
gujaf-164	167	9	guides	guide	VERB
gujaf-164	167	10	the	the	DET
gujaf-164	167	11	reporting	reporting	NOUN
gujaf-164	167	12	and	and	CCONJ
gujaf-164	167	13	disclosure	disclosure	NOUN
gujaf-164	167	14	of	of	ADP
gujaf-164	167	15	environmental	environmental	ADJ
gujaf-164	167	16	information	information	NOUN
gujaf-164	167	17	has	have	AUX
gujaf-164	167	18	significantly	significantly	ADV
gujaf-164	167	19	affected	affect	VERB
gujaf-164	167	20	the	the	DET
gujaf-164	167	21	uniformity	uniformity	NOUN
gujaf-164	167	22	in	in	ADP
gujaf-164	167	23	disclosure	disclosure	NOUN
gujaf-164	167	24	and	and	CCONJ
gujaf-164	167	25	reporting	reporting	NOUN
gujaf-164	167	26	of	of	ADP
gujaf-164	167	27	environmental	environmental	ADJ
gujaf-164	167	28	related	related	ADJ
gujaf-164	167	29	information	information	NOUN
gujaf-164	167	30	on	on	ADP
gujaf-164	167	31	financial	financial	ADJ
gujaf-164	167	32	statements	statement	NOUN
gujaf-164	167	33	of	of	ADP
gujaf-164	167	34	oil	oil	NOUN
gujaf-164	167	35	and	and	CCONJ
gujaf-164	167	36	gas	gas	NOUN
gujaf-164	167	37	firms	firm	NOUN
gujaf-164	167	38	.	.	PUNCT
gujaf-164	168	1	udo	udo	PROPN
gujaf-164	168	2	(	(	PUNCT
gujaf-164	168	3	2019	2019	NUM
gujaf-164	168	4	)	)	PUNCT
gujaf-164	168	5	examined	examine	VERB
gujaf-164	168	6	the	the	DET
gujaf-164	168	7	effect	effect	NOUN
gujaf-164	168	8	of	of	ADP
gujaf-164	168	9	environmental	environmental	ADJ
gujaf-164	168	10	disclosure	disclosure	NOUN
gujaf-164	168	11	practices	practice	NOUN
gujaf-164	168	12	by	by	ADP
gujaf-164	168	13	listed	list	VERB
gujaf-164	168	14	oil	oil	NOUN
gujaf-164	168	15	and	and	CCONJ
gujaf-164	168	16	gas	gas	NOUN
gujaf-164	168	17	companies	company	NOUN
gujaf-164	168	18	in	in	ADP
gujaf-164	168	19	nigeria	nigeria	PROPN
gujaf-164	168	20	using	use	VERB
gujaf-164	168	21	a	a	DET
gujaf-164	168	22	sample	sample	NOUN
gujaf-164	168	23	of	of	ADP
gujaf-164	168	24	ten	ten	NUM
gujaf-164	168	25	(	(	PUNCT
gujaf-164	168	26	10	10	NUM
gujaf-164	168	27	)	)	PUNCT
gujaf-164	168	28	listed	list	VERB
gujaf-164	168	29	oil	oil	NOUN
gujaf-164	168	30	and	and	CCONJ
gujaf-164	168	31	gas	gas	NOUN
gujaf-164	168	32	companies	company	NOUN
gujaf-164	168	33	in	in	ADP
gujaf-164	168	34	nigeria	nigeria	PROPN
gujaf-164	168	35	over	over	ADP
gujaf-164	168	36	the	the	DET
gujaf-164	168	37	period	period	NOUN
gujaf-164	168	38	of	of	ADP
gujaf-164	168	39	ten	ten	NUM
gujaf-164	168	40	years	year	NOUN
gujaf-164	168	41	from	from	ADP
gujaf-164	168	42	2009	2009	NUM
gujaf-164	168	43	-	-	SYM
gujaf-164	168	44	2018	2018	NUM
gujaf-164	168	45	.	.	PUNCT
gujaf-164	169	1	ex	ex	PRON
gujaf-164	169	2	post	post	NOUN
gujaf-164	169	3	factor	factor	NOUN
gujaf-164	169	4	research	research	NOUN
gujaf-164	169	5	design	design	NOUN
gujaf-164	169	6	was	be	AUX
gujaf-164	169	7	used	use	VERB
gujaf-164	169	8	to	to	PART
gujaf-164	169	9	analyze	analyze	VERB
gujaf-164	169	10	the	the	DET
gujaf-164	169	11	data	datum	NOUN
gujaf-164	169	12	extracted	extract	VERB
gujaf-164	169	13	from	from	ADP
gujaf-164	169	14	secondary	secondary	ADJ
gujaf-164	169	15	sources	source	NOUN
gujaf-164	169	16	.	.	PUNCT
gujaf-164	170	1	the	the	DET
gujaf-164	170	2	study	study	NOUN
gujaf-164	170	3	found	find	VERB
gujaf-164	170	4	out	out	ADP
gujaf-164	170	5	that	that	SCONJ
gujaf-164	170	6	there	there	PRON
gujaf-164	170	7	is	be	VERB
gujaf-164	170	8	inadequate	inadequate	ADJ
gujaf-164	170	9	disclosure	disclosure	NOUN
gujaf-164	170	10	of	of	ADP
gujaf-164	170	11	financial	financial	ADJ
gujaf-164	170	12	and	and	CCONJ
gujaf-164	170	13	non	non	ADJ
gujaf-164	170	14	-	-	ADJ
gujaf-164	170	15	financial	financial	ADJ
gujaf-164	170	16	environmental	environmental	ADJ
gujaf-164	170	17	information	information	NOUN
gujaf-164	170	18	by	by	ADP
gujaf-164	170	19	listed	list	VERB
gujaf-164	170	20	nigerian	nigerian	ADJ
gujaf-164	170	21	oil	oil	NOUN
gujaf-164	170	22	and	and	CCONJ
gujaf-164	170	23	gas	gas	NOUN
gujaf-164	170	24	companies	company	NOUN
gujaf-164	170	25	.	.	PUNCT
gujaf-164	171	1	the	the	DET
gujaf-164	171	2	result	result	NOUN
gujaf-164	171	3	of	of	ADP
gujaf-164	171	4	the	the	DET
gujaf-164	171	5	analyzed	analyze	VERB
gujaf-164	171	6	data	datum	NOUN
gujaf-164	171	7	disclosed	disclose	VERB
gujaf-164	171	8	that	that	SCONJ
gujaf-164	171	9	leverage	leverage	NOUN
gujaf-164	171	10	and	and	CCONJ
gujaf-164	171	11	liquidity	liquidity	NOUN
gujaf-164	171	12	have	have	VERB
gujaf-164	171	13	significant	significant	ADJ
gujaf-164	171	14	positive	positive	ADJ
gujaf-164	171	15	influences	influence	NOUN
gujaf-164	171	16	on	on	ADP
gujaf-164	171	17	eadp	eadp	ADJ
gujaf-164	171	18	while	while	SCONJ
gujaf-164	171	19	long	long	ADJ
gujaf-164	171	20	-	-	PUNCT
gujaf-164	171	21	term	term	NOUN
gujaf-164	171	22	financing	financing	NOUN
gujaf-164	171	23	contribution	contribution	NOUN
gujaf-164	171	24	has	have	VERB
gujaf-164	171	25	insignificant	insignificant	ADJ
gujaf-164	171	26	positive	positive	ADJ
gujaf-164	171	27	influence	influence	NOUN
gujaf-164	171	28	on	on	ADP
gujaf-164	171	29	environmental	environmental	ADJ
gujaf-164	171	30	accounting	accounting	NOUN
gujaf-164	171	31	disclosure	disclosure	NOUN
gujaf-164	171	32	practices	practice	NOUN
gujaf-164	171	33	also	also	ADV
gujaf-164	171	34	significant	significant	ADJ
gujaf-164	171	35	negative	negative	ADJ
gujaf-164	171	36	influence	influence	NOUN
gujaf-164	171	37	on	on	ADP
gujaf-164	171	38	environmental	environmental	ADJ
gujaf-164	171	39	accounting	accounting	NOUN
gujaf-164	171	40	disclosure	disclosure	NOUN
gujaf-164	171	41	practices	practice	NOUN
gujaf-164	171	42	.	.	PUNCT
gujaf-164	172	1	the	the	DET
gujaf-164	172	2	study	study	NOUN
gujaf-164	172	3	recommended	recommend	VERB
gujaf-164	172	4	that	that	SCONJ
gujaf-164	172	5	,	,	PUNCT
gujaf-164	172	6	there	there	PRON
gujaf-164	172	7	is	be	VERB
gujaf-164	172	8	need	need	NOUN
gujaf-164	172	9	to	to	PART
gujaf-164	172	10	standardize	standardize	VERB
gujaf-164	172	11	environmental	environmental	ADJ
gujaf-164	172	12	accounting	accounting	NOUN
gujaf-164	172	13	disclosure	disclosure	NOUN
gujaf-164	172	14	practice	practice	NOUN
gujaf-164	172	15	in	in	ADP
gujaf-164	172	16	nigeria	nigeria	PROPN
gujaf-164	172	17	and	and	CCONJ
gujaf-164	172	18	enforcing	enforce	VERB
gujaf-164	172	19	the	the	DET
gujaf-164	172	20	disclosure	disclosure	NOUN
gujaf-164	172	21	making	make	VERB
gujaf-164	172	22	it	it	PRON
gujaf-164	172	23	mandatory	mandatory	ADJ
gujaf-164	172	24	on	on	ADP
gujaf-164	172	25	oil	oil	NOUN
gujaf-164	172	26	and	and	CCONJ
gujaf-164	172	27	gas	gas	NOUN
gujaf-164	172	28	firms	firm	NOUN
gujaf-164	172	29	in	in	ADP
gujaf-164	172	30	nigeria	nigeria	PROPN
gujaf-164	172	31	.	.	PUNCT
gujaf-164	173	1	okpala	okpala	PROPN
gujaf-164	173	2	&	&	CCONJ
gujaf-164	173	3	iredele	iredele	PROPN
gujaf-164	173	4	(	(	PUNCT
gujaf-164	173	5	2018	2018	NUM
gujaf-164	173	6	)	)	PUNCT
gujaf-164	174	1	studies	study	NOUN
gujaf-164	174	2	the	the	DET
gujaf-164	174	3	association	association	NOUN
gujaf-164	174	4	between	between	ADP
gujaf-164	174	5	corporate	corporate	ADJ
gujaf-164	174	6	social	social	ADJ
gujaf-164	174	7	and	and	CCONJ
gujaf-164	174	8	environmental	environmental	ADJ
gujaf-164	174	9	disclosures	disclosure	NOUN
gujaf-164	174	10	and	and	CCONJ
gujaf-164	174	11	market	market	NOUN
gujaf-164	174	12	value	value	NOUN
gujaf-164	174	13	of	of	ADP
gujaf-164	174	14	listed	list	VERB
gujaf-164	174	15	firms	firm	NOUN
gujaf-164	174	16	in	in	ADP
gujaf-164	174	17	nigeria	nigeria	PROPN
gujaf-164	174	18	using	use	VERB
gujaf-164	174	19	a	a	DET
gujaf-164	174	20	sample	sample	NOUN
gujaf-164	174	21	of	of	ADP
gujaf-164	174	22	84	84	NUM
gujaf-164	174	23	listed	list	VERB
gujaf-164	174	24	firms	firm	NOUN
gujaf-164	174	25	for	for	ADP
gujaf-164	174	26	periods	period	NOUN
gujaf-164	174	27	from	from	ADP
gujaf-164	174	28	2011	2011	NUM
gujaf-164	174	29	-	-	SYM
gujaf-164	174	30	2016	2016	NUM
gujaf-164	174	31	.	.	PUNCT
gujaf-164	175	1	corporate	corporate	ADJ
gujaf-164	175	2	social	social	ADJ
gujaf-164	175	3	and	and	CCONJ
gujaf-164	175	4	environmental	environmental	ADJ
gujaf-164	175	5	disclosure	disclosure	NOUN
gujaf-164	175	6	was	be	AUX
gujaf-164	175	7	measured	measure	VERB
gujaf-164	175	8	using	use	VERB
gujaf-164	175	9	global	global	ADJ
gujaf-164	175	10	reporting	reporting	NOUN
gujaf-164	175	11	initiative	initiative	NOUN
gujaf-164	175	12	(	(	PUNCT
gujaf-164	175	13	gri	gri	PROPN
gujaf-164	175	14	)	)	PUNCT
gujaf-164	175	15	and	and	CCONJ
gujaf-164	175	16	market	market	NOUN
gujaf-164	175	17	value	value	NOUN
gujaf-164	175	18	of	of	ADP
gujaf-164	175	19	firms	firm	NOUN
gujaf-164	175	20	using	use	VERB
gujaf-164	175	21	tobin	tobin	PROPN
gujaf-164	175	22	q.	q.	PROPN
gujaf-164	175	23	they	they	PRON
gujaf-164	175	24	found	find	VERB
gujaf-164	175	25	that	that	SCONJ
gujaf-164	175	26	corporate	corporate	ADJ
gujaf-164	175	27	social	social	ADJ
gujaf-164	175	28	and	and	CCONJ
gujaf-164	175	29	environmental	environmental	ADJ
gujaf-164	175	30	disclosures	disclosure	NOUN
gujaf-164	175	31	have	have	VERB
gujaf-164	175	32	a	a	DET
gujaf-164	175	33	significant	significant	ADJ
gujaf-164	175	34	influence	influence	NOUN
gujaf-164	175	35	on	on	ADP
gujaf-164	175	36	market	market	NOUN
gujaf-164	175	37	value	value	NOUN
gujaf-164	175	38	of	of	ADP
gujaf-164	175	39	firms	firm	NOUN
gujaf-164	175	40	listed	list	VERB
gujaf-164	175	41	in	in	ADP
gujaf-164	175	42	nigeria	nigeria	PROPN
gujaf-164	175	43	.	.	PUNCT
gujaf-164	176	1	the	the	DET
gujaf-164	176	2	study	study	NOUN
gujaf-164	176	3	however	however	ADV
gujaf-164	176	4	,	,	PUNCT
gujaf-164	176	5	recommended	recommend	VERB
gujaf-164	176	6	that	that	SCONJ
gujaf-164	176	7	,	,	PUNCT
gujaf-164	176	8	firms	firm	NOUN
gujaf-164	176	9	should	should	AUX
gujaf-164	176	10	make	make	VERB
gujaf-164	176	11	proper	proper	ADJ
gujaf-164	176	12	and	and	CCONJ
gujaf-164	176	13	full	full	ADJ
gujaf-164	176	14	disclosure	disclosure	NOUN
gujaf-164	176	15	of	of	ADP
gujaf-164	176	16	their	their	PRON
gujaf-164	176	17	environmental	environmental	ADJ
gujaf-164	176	18	reporting	reporting	NOUN
gujaf-164	176	19	as	as	SCONJ
gujaf-164	176	20	it	it	PRON
gujaf-164	176	21	was	be	AUX
gujaf-164	176	22	found	find	VERB
gujaf-164	176	23	to	to	PART
gujaf-164	176	24	be	be	AUX
gujaf-164	176	25	a	a	DET
gujaf-164	176	26	way	way	NOUN
gujaf-164	176	27	of	of	ADP
gujaf-164	176	28	adding	add	VERB
gujaf-164	176	29	value	value	NOUN
gujaf-164	176	30	to	to	ADP
gujaf-164	176	31	both	both	DET
gujaf-164	176	32	the	the	DET
gujaf-164	176	33	firms	firm	NOUN
gujaf-164	176	34	and	and	CCONJ
gujaf-164	176	35	environment	environment	NOUN
gujaf-164	176	36	as	as	ADP
gujaf-164	176	37	a	a	DET
gujaf-164	176	38	whole	whole	NOUN
gujaf-164	176	39	.	.	PUNCT
gujaf-164	177	1	nwaiwu	nwaiwu	PROPN
gujaf-164	177	2	&	&	CCONJ
gujaf-164	177	3	oluka	oluka	PROPN
gujaf-164	177	4	(	(	PUNCT
gujaf-164	177	5	2018	2018	NUM
gujaf-164	177	6	)	)	PUNCT
gujaf-164	177	7	evaluated	evaluate	VERB
gujaf-164	177	8	the	the	DET
gujaf-164	177	9	effect	effect	NOUN
gujaf-164	177	10	of	of	ADP
gujaf-164	177	11	environmental	environmental	ADJ
gujaf-164	177	12	cost	cost	NOUN
gujaf-164	177	13	disclosure	disclosure	NOUN
gujaf-164	177	14	on	on	ADP
gujaf-164	177	15	financial	financial	ADJ
gujaf-164	177	16	performance	performance	NOUN
gujaf-164	177	17	of	of	ADP
gujaf-164	177	18	listed	list	VERB
gujaf-164	177	19	oil	oil	NOUN
gujaf-164	177	20	and	and	CCONJ
gujaf-164	177	21	gas	gas	NOUN
gujaf-164	177	22	firms	firm	NOUN
gujaf-164	177	23	in	in	ADP
gujaf-164	177	24	nigeria	nigeria	PROPN
gujaf-164	177	25	.	.	PUNCT
gujaf-164	178	1	they	they	PRON
gujaf-164	178	2	adopted	adopt	VERB
gujaf-164	178	3	a	a	DET
gujaf-164	178	4	causal	causal	ADJ
gujaf-164	178	5	comparative	comparative	ADJ
gujaf-164	178	6	research	research	NOUN
gujaf-164	178	7	design	design	NOUN
gujaf-164	178	8	in	in	ADP
gujaf-164	178	9	analyzing	analyze	VERB
gujaf-164	178	10	the	the	DET
gujaf-164	178	11	data	datum	NOUN
gujaf-164	178	12	extracted	extract	VERB
gujaf-164	178	13	from	from	ADP
gujaf-164	178	14	the	the	DET
gujaf-164	178	15	annual	annual	ADJ
gujaf-164	178	16	reports	report	NOUN
gujaf-164	178	17	and	and	CCONJ
gujaf-164	178	18	account	account	NOUN
gujaf-164	178	19	of	of	ADP
gujaf-164	178	20	oil	oil	NOUN
gujaf-164	178	21	and	and	CCONJ
gujaf-164	178	22	gas	gas	NOUN
gujaf-164	178	23	companies	company	NOUN
gujaf-164	178	24	listed	list	VERB
gujaf-164	178	25	in	in	ADP
gujaf-164	178	26	nigeria	nigeria	PROPN
gujaf-164	178	27	over	over	ADP
gujaf-164	178	28	a	a	DET
gujaf-164	178	29	period	period	NOUN
gujaf-164	178	30	of	of	ADP
gujaf-164	178	31	five	five	NUM
gujaf-164	178	32	years	year	NOUN
gujaf-164	178	33	2011	2011	NUM
gujaf-164	178	34	-	-	SYM
gujaf-164	178	35	2015	2015	NUM
gujaf-164	178	36	.	.	PUNCT
gujaf-164	179	1	the	the	DET
gujaf-164	179	2	result	result	NOUN
gujaf-164	179	3	of	of	ADP
gujaf-164	179	4	their	their	PRON
gujaf-164	179	5	investigation	investigation	NOUN
gujaf-164	179	6	indicated	indicate	VERB
gujaf-164	179	7	that	that	SCONJ
gujaf-164	179	8	,	,	PUNCT
gujaf-164	179	9	compliance	compliance	NOUN
gujaf-164	179	10	to	to	ADP
gujaf-164	179	11	the	the	DET
gujaf-164	179	12	disclosure	disclosure	NOUN
gujaf-164	179	13	requirement	requirement	NOUN
gujaf-164	179	14	of	of	ADP
gujaf-164	179	15	environmental	environmental	ADJ
gujaf-164	179	16	information	information	NOUN
gujaf-164	179	17	has	have	VERB
gujaf-164	179	18	a	a	DET
gujaf-164	179	19	significantly	significantly	ADV
gujaf-164	179	20	positive	positive	ADJ
gujaf-164	179	21	effect	effect	NOUN
gujaf-164	179	22	on	on	ADP
gujaf-164	179	23	financial	financial	ADJ
gujaf-164	179	24	performance	performance	NOUN
gujaf-164	179	25	of	of	ADP
gujaf-164	179	26	oil	oil	NOUN
gujaf-164	179	27	and	and	CCONJ
gujaf-164	179	28	gas	gas	NOUN
gujaf-164	179	29	firms	firm	NOUN
gujaf-164	179	30	in	in	ADP
gujaf-164	179	31	nigeria	nigeria	PROPN
gujaf-164	179	32	.	.	PUNCT
gujaf-164	180	1	they	they	PRON
gujaf-164	180	2	recommended	recommend	VERB
gujaf-164	180	3	that	that	SCONJ
gujaf-164	180	4	regulatory	regulatory	ADJ
gujaf-164	180	5	agencies	agency	NOUN
gujaf-164	180	6	should	should	AUX
gujaf-164	180	7	enforce	enforce	VERB
gujaf-164	180	8	the	the	DET
gujaf-164	180	9	disclosure	disclosure	NOUN
gujaf-164	180	10	of	of	ADP
gujaf-164	180	11	environmental	environmental	ADJ
gujaf-164	180	12	cost	cost	NOUN
gujaf-164	180	13	and	and	CCONJ
gujaf-164	180	14	proper	proper	ADJ
gujaf-164	180	15	reporting	reporting	NOUN
gujaf-164	180	16	of	of	ADP
gujaf-164	180	17	such	such	ADJ
gujaf-164	180	18	.	.	PUNCT
gujaf-164	181	1	abubakar	abubakar	PROPN
gujaf-164	181	2	,	,	PUNCT
gujaf-164	181	3	moses	moses	PROPN
gujaf-164	181	4	&	&	CCONJ
gujaf-164	181	5	inuwa	inuwa	PROPN
gujaf-164	181	6	(	(	PUNCT
gujaf-164	181	7	2017	2017	NUM
gujaf-164	181	8	)	)	PUNCT
gujaf-164	181	9	examined	examine	VERB
gujaf-164	181	10	the	the	DET
gujaf-164	181	11	association	association	NOUN
gujaf-164	181	12	between	between	ADP
gujaf-164	181	13	environmental	environmental	ADJ
gujaf-164	181	14	disclosures	disclosure	NOUN
gujaf-164	181	15	and	and	CCONJ
gujaf-164	181	16	performance	performance	NOUN
gujaf-164	181	17	of	of	ADP
gujaf-164	181	18	cement	cement	NOUN
gujaf-164	181	19	and	and	CCONJ
gujaf-164	181	20	brewery	brewery	NOUN
gujaf-164	181	21	companies	company	NOUN
gujaf-164	181	22	in	in	ADP
gujaf-164	181	23	nigeria	nigeria	PROPN
gujaf-164	181	24	.	.	PUNCT
gujaf-164	182	1	they	they	PRON
gujaf-164	182	2	used	use	VERB
gujaf-164	182	3	ols	ol	NOUN
gujaf-164	182	4	regression	regression	NOUN
gujaf-164	182	5	technique	technique	NOUN
gujaf-164	182	6	to	to	PART
gujaf-164	182	7	analyze	analyze	VERB
gujaf-164	182	8	the	the	DET
gujaf-164	182	9	data	datum	NOUN
gujaf-164	182	10	extracted	extract	VERB
gujaf-164	182	11	from	from	ADP
gujaf-164	182	12	the	the	DET
gujaf-164	182	13	annual	annual	ADJ
gujaf-164	182	14	reports	report	NOUN
gujaf-164	182	15	of	of	ADP
gujaf-164	182	16	the	the	DET
gujaf-164	182	17	firms	firm	NOUN
gujaf-164	182	18	under	under	ADP
gujaf-164	182	19	study	study	NOUN
gujaf-164	182	20	.	.	PUNCT
gujaf-164	183	1	the	the	DET
gujaf-164	183	2	study	study	NOUN
gujaf-164	183	3	adopted	adopt	VERB
gujaf-164	183	4	content	content	ADJ
gujaf-164	183	5	analysis	analysis	NOUN
gujaf-164	183	6	to	to	PART
gujaf-164	183	7	measure	measure	VERB
gujaf-164	183	8	quantitative	quantitative	ADJ
gujaf-164	183	9	environmental	environmental	ADJ
gujaf-164	183	10	disclosure	disclosure	NOUN
gujaf-164	183	11	and	and	CCONJ
gujaf-164	183	12	unweighted	unweighted	ADJ
gujaf-164	183	13	approach	approach	NOUN
gujaf-164	183	14	was	be	AUX
gujaf-164	183	15	used	use	VERB
gujaf-164	183	16	to	to	PART
gujaf-164	183	17	rank	rank	VERB
gujaf-164	183	18	environmental	environmental	ADJ
gujaf-164	183	19	accounting	accounting	NOUN
gujaf-164	183	20	disclosure	disclosure	NOUN
gujaf-164	183	21	index	index	NOUN
gujaf-164	183	22	for	for	ADP
gujaf-164	183	23	measuring	measure	VERB
gujaf-164	183	24	qualitative	qualitative	ADJ
gujaf-164	183	25	voluntary	voluntary	ADJ
gujaf-164	183	26	environmental	environmental	ADJ
gujaf-164	183	27	disclosure	disclosure	NOUN
gujaf-164	183	28	.	.	PUNCT
gujaf-164	184	1	performance	performance	NOUN
gujaf-164	184	2	was	be	AUX
gujaf-164	184	3	measured	measure	VERB
gujaf-164	184	4	using	use	VERB
gujaf-164	184	5	return	return	NOUN
gujaf-164	184	6	on	on	ADP
gujaf-164	184	7	asset	asset	NOUN
gujaf-164	184	8	,	,	PUNCT
gujaf-164	184	9	return	return	VERB
gujaf-164	184	10	on	on	ADP
gujaf-164	184	11	equity	equity	NOUN
gujaf-164	184	12	,	,	PUNCT
gujaf-164	184	13	and	and	CCONJ
gujaf-164	184	14	earning	earn	VERB
gujaf-164	184	15	per	per	ADP
gujaf-164	184	16	share	share	NOUN
gujaf-164	184	17	.	.	PUNCT
gujaf-164	185	1	the	the	DET
gujaf-164	185	2	empirical	empirical	ADJ
gujaf-164	185	3	result	result	NOUN
gujaf-164	185	4	indicates	indicate	VERB
gujaf-164	185	5	that	that	SCONJ
gujaf-164	185	6	environmental	environmental	ADJ
gujaf-164	185	7	disclosure	disclosure	NOUN
gujaf-164	185	8	quantitative	quantitative	ADJ
gujaf-164	185	9	(	(	PUNCT
gujaf-164	185	10	edqn	edqn	NOUN
gujaf-164	185	11	)	)	PUNCT
gujaf-164	185	12	has	have	VERB
gujaf-164	185	13	a	a	DET
gujaf-164	185	14	positive	positive	ADJ
gujaf-164	185	15	insignificant	insignificant	ADJ
gujaf-164	185	16	impact	impact	NOUN
gujaf-164	185	17	on	on	ADP
gujaf-164	185	18	roa	roa	PROPN
gujaf-164	185	19	and	and	CCONJ
gujaf-164	185	20	eps	eps	PROPN
gujaf-164	185	21	.	.	PROPN
gujaf-164	186	1	it	it	PRON
gujaf-164	186	2	however	however	ADV
gujaf-164	186	3	has	have	VERB
gujaf-164	186	4	negative	negative	ADJ
gujaf-164	186	5	and	and	CCONJ
gujaf-164	186	6	an	an	DET
gujaf-164	186	7	insignificant	insignificant	ADJ
gujaf-164	186	8	impact	impact	NOUN
gujaf-164	186	9	on	on	ADP
gujaf-164	186	10	roe	roe	NOUN
gujaf-164	186	11	.	.	PUNCT
gujaf-164	187	1	convexly	convexly	PROPN
gujaf-164	187	2	,	,	PUNCT
gujaf-164	187	3	there	there	PRON
gujaf-164	187	4	seem	seem	VERB
gujaf-164	187	5	7	7	NUM
gujaf-164	187	6	to	to	PART
gujaf-164	187	7	be	be	AUX
gujaf-164	187	8	positive	positive	ADJ
gujaf-164	187	9	and	and	CCONJ
gujaf-164	187	10	significant	significant	ADJ
gujaf-164	187	11	influence	influence	NOUN
gujaf-164	187	12	of	of	ADP
gujaf-164	187	13	environmental	environmental	ADJ
gujaf-164	187	14	disclosure	disclosure	NOUN
gujaf-164	187	15	qualitative	qualitative	NOUN
gujaf-164	187	16	(	(	PUNCT
gujaf-164	187	17	edql	edql	PROPN
gujaf-164	187	18	)	)	PUNCT
gujaf-164	187	19	on	on	ADP
gujaf-164	187	20	roa	roa	PROPN
gujaf-164	187	21	and	and	CCONJ
gujaf-164	187	22	eps	eps	PROPN
gujaf-164	187	23	.	.	PROPN
gujaf-164	188	1	there	there	PRON
gujaf-164	188	2	exist	exist	VERB
gujaf-164	188	3	however	however	ADV
gujaf-164	188	4	a	a	DET
gujaf-164	188	5	positive	positive	ADJ
gujaf-164	188	6	but	but	CCONJ
gujaf-164	188	7	insignificant	insignificant	ADJ
gujaf-164	188	8	impact	impact	NOUN
gujaf-164	188	9	environmental	environmental	ADJ
gujaf-164	188	10	disclosure	disclosure	NOUN
gujaf-164	188	11	qualitative	qualitative	NOUN
gujaf-164	188	12	on	on	ADP
gujaf-164	188	13	roe	roe	NOUN
gujaf-164	188	14	.	.	PUNCT
gujaf-164	189	1	they	they	PRON
gujaf-164	189	2	recommended	recommend	VERB
gujaf-164	189	3	that	that	SCONJ
gujaf-164	189	4	,	,	PUNCT
gujaf-164	189	5	cement	cement	NOUN
gujaf-164	189	6	and	and	CCONJ
gujaf-164	189	7	breweries	brewery	NOUN
gujaf-164	189	8	companies	company	NOUN
gujaf-164	189	9	should	should	AUX
gujaf-164	189	10	embark	embark	VERB
gujaf-164	189	11	on	on	ADP
gujaf-164	189	12	proper	proper	ADJ
gujaf-164	189	13	disclosure	disclosure	NOUN
gujaf-164	189	14	of	of	ADP
gujaf-164	189	15	environmental	environmental	ADJ
gujaf-164	189	16	accounting	accounting	NOUN
gujaf-164	189	17	information	information	NOUN
gujaf-164	189	18	while	while	SCONJ
gujaf-164	189	19	the	the	DET
gujaf-164	189	20	government	government	NOUN
gujaf-164	189	21	should	should	AUX
gujaf-164	189	22	develop	develop	VERB
gujaf-164	189	23	clearly	clearly	ADV
gujaf-164	189	24	define	define	VERB
gujaf-164	189	25	policies	policy	NOUN
gujaf-164	189	26	on	on	ADP
gujaf-164	189	27	environmental	environmental	ADJ
gujaf-164	189	28	disclosure	disclosure	NOUN
gujaf-164	189	29	issues	issue	NOUN
gujaf-164	189	30	and	and	CCONJ
gujaf-164	189	31	ensure	ensure	VERB
gujaf-164	189	32	its	its	PRON
gujaf-164	189	33	full	full	ADJ
gujaf-164	189	34	implementation	implementation	NOUN
gujaf-164	189	35	.	.	PUNCT
gujaf-164	190	1	norhasimah	norhasimah	ADJ
gujaf-164	190	2	,	,	PUNCT
gujaf-164	190	3	norhabibi	norhabibi	NOUN
gujaf-164	190	4	,	,	PUNCT
gujaf-164	190	5	nor	nor	CCONJ
gujaf-164	190	6	,	,	PUNCT
gujaf-164	190	7	sheh	sheh	PROPN
gujaf-164	190	8	muhammad	muhammad	PROPN
gujaf-164	190	9	,	,	PUNCT
gujaf-164	190	10	&	&	CCONJ
gujaf-164	190	11	inaliah	inaliah	PROPN
gujaf-164	190	12	(	(	PUNCT
gujaf-164	190	13	2016	2016	NUM
gujaf-164	190	14	)	)	PUNCT
gujaf-164	190	15	examined	examine	VERB
gujaf-164	190	16	the	the	DET
gujaf-164	190	17	effect	effect	NOUN
gujaf-164	190	18	of	of	ADP
gujaf-164	190	19	environmental	environmental	ADJ
gujaf-164	190	20	disclosure	disclosure	NOUN
gujaf-164	190	21	on	on	ADP
gujaf-164	190	22	financial	financial	ADJ
gujaf-164	190	23	performance	performance	NOUN
gujaf-164	190	24	in	in	ADP
gujaf-164	190	25	malaysia	malaysia	NOUN
gujaf-164	190	26	using	use	VERB
gujaf-164	190	27	a	a	DET
gujaf-164	190	28	sample	sample	NOUN
gujaf-164	190	29	of	of	ADP
gujaf-164	190	30	top	top	ADJ
gujaf-164	190	31	100	100	NUM
gujaf-164	190	32	company	company	NOUN
gujaf-164	190	33	of	of	ADP
gujaf-164	190	34	market	market	NOUN
gujaf-164	190	35	capitalization	capitalization	NOUN
gujaf-164	190	36	for	for	ADP
gujaf-164	190	37	the	the	DET
gujaf-164	190	38	year	year	NOUN
gujaf-164	190	39	2011	2011	NUM
gujaf-164	190	40	.	.	PUNCT
gujaf-164	191	1	they	they	PRON
gujaf-164	191	2	made	make	VERB
gujaf-164	191	3	use	use	NOUN
gujaf-164	191	4	of	of	ADP
gujaf-164	191	5	four	four	NUM
gujaf-164	191	6	performance	performance	NOUN
gujaf-164	191	7	indicators	indicator	NOUN
gujaf-164	191	8	which	which	PRON
gujaf-164	191	9	are	be	AUX
gujaf-164	191	10	,	,	PUNCT
gujaf-164	191	11	return	return	VERB
gujaf-164	191	12	on	on	ADP
gujaf-164	191	13	assets	asset	NOUN
gujaf-164	191	14	(	(	PUNCT
gujaf-164	191	15	roa	roa	NOUN
gujaf-164	191	16	)	)	PUNCT
gujaf-164	191	17	,	,	PUNCT
gujaf-164	191	18	earnings	earning	NOUN
gujaf-164	191	19	per	per	ADP
gujaf-164	191	20	share	share	NOUN
gujaf-164	191	21	(	(	PUNCT
gujaf-164	191	22	eps	eps	PROPN
gujaf-164	191	23	)	)	PUNCT
gujaf-164	191	24	,	,	PUNCT
gujaf-164	191	25	return	return	VERB
gujaf-164	191	26	on	on	ADP
gujaf-164	191	27	equity	equity	NOUN
gujaf-164	191	28	(	(	PUNCT
gujaf-164	191	29	roe	roe	PROPN
gujaf-164	191	30	)	)	PUNCT
gujaf-164	191	31	to	to	PART
gujaf-164	191	32	measure	measure	VERB
gujaf-164	191	33	financial	financial	ADJ
gujaf-164	191	34	performance	performance	NOUN
gujaf-164	191	35	and	and	CCONJ
gujaf-164	191	36	used	use	VERB
gujaf-164	191	37	environmental	environmental	ADJ
gujaf-164	191	38	disclosure	disclosure	NOUN
gujaf-164	191	39	index	index	NOUN
gujaf-164	191	40	to	to	PART
gujaf-164	191	41	measure	measure	VERB
gujaf-164	191	42	environmental	environmental	ADJ
gujaf-164	191	43	disclosure	disclosure	NOUN
gujaf-164	191	44	.	.	PUNCT
gujaf-164	192	1	the	the	DET
gujaf-164	192	2	result	result	NOUN
gujaf-164	192	3	of	of	ADP
gujaf-164	192	4	their	their	PRON
gujaf-164	192	5	findings	finding	NOUN
gujaf-164	192	6	showed	show	VERB
gujaf-164	192	7	a	a	DET
gujaf-164	192	8	significantly	significantly	ADV
gujaf-164	192	9	positive	positive	ADJ
gujaf-164	192	10	association	association	NOUN
gujaf-164	192	11	between	between	ADP
gujaf-164	192	12	total	total	ADJ
gujaf-164	192	13	environmental	environmental	ADJ
gujaf-164	192	14	disclosure	disclosure	NOUN
gujaf-164	192	15	and	and	CCONJ
gujaf-164	192	16	profit	profit	NOUN
gujaf-164	192	17	margin	margin	NOUN
gujaf-164	192	18	.	.	PUNCT
gujaf-164	193	1	however	however	ADV
gujaf-164	193	2	,	,	PUNCT
gujaf-164	193	3	other	other	ADJ
gujaf-164	193	4	findings	finding	NOUN
gujaf-164	193	5	showed	show	VERB
gujaf-164	193	6	that	that	SCONJ
gujaf-164	193	7	roa	roa	PROPN
gujaf-164	193	8	,	,	PUNCT
gujaf-164	193	9	roe	roe	NOUN
gujaf-164	193	10	,	,	PUNCT
gujaf-164	193	11	and	and	CCONJ
gujaf-164	193	12	eps	eps	PROPN
gujaf-164	193	13	have	have	VERB
gujaf-164	193	14	no	no	DET
gujaf-164	193	15	significant	significant	ADJ
gujaf-164	193	16	relationship	relationship	NOUN
gujaf-164	193	17	with	with	ADP
gujaf-164	193	18	total	total	ADJ
gujaf-164	193	19	environmental	environmental	ADJ
gujaf-164	193	20	disclosures	disclosure	NOUN
gujaf-164	193	21	.	.	PUNCT
gujaf-164	194	1	stakeholder	stakeholder	NOUN
gujaf-164	194	2	theory	theory	NOUN
gujaf-164	194	3	is	be	AUX
gujaf-164	194	4	used	use	VERB
gujaf-164	194	5	to	to	PART
gujaf-164	194	6	underpin	underpin	VERB
gujaf-164	194	7	this	this	DET
gujaf-164	194	8	study	study	NOUN
gujaf-164	194	9	.	.	PUNCT
gujaf-164	195	1	this	this	PRON
gujaf-164	195	2	is	be	AUX
gujaf-164	195	3	with	with	ADP
gujaf-164	195	4	evidence	evidence	NOUN
gujaf-164	195	5	to	to	ADP
gujaf-164	195	6	the	the	DET
gujaf-164	195	7	fact	fact	NOUN
gujaf-164	195	8	that	that	SCONJ
gujaf-164	195	9	stakeholder	stakeholder	NOUN
gujaf-164	195	10	theory	theory	NOUN
gujaf-164	195	11	aims	aim	VERB
gujaf-164	195	12	at	at	ADP
gujaf-164	195	13	ensuring	ensure	VERB
gujaf-164	195	14	the	the	DET
gujaf-164	195	15	responsibility	responsibility	NOUN
gujaf-164	195	16	of	of	ADP
gujaf-164	195	17	firms	firm	NOUN
gujaf-164	195	18	towards	towards	ADP
gujaf-164	195	19	the	the	DET
gujaf-164	195	20	entire	entire	ADJ
gujaf-164	195	21	environment	environment	NOUN
gujaf-164	195	22	and	and	CCONJ
gujaf-164	195	23	how	how	SCONJ
gujaf-164	195	24	they	they	PRON
gujaf-164	195	25	can	can	AUX
gujaf-164	195	26	forward	forward	VERB
gujaf-164	195	27	activities	activity	NOUN
gujaf-164	195	28	that	that	PRON
gujaf-164	195	29	will	will	AUX
gujaf-164	195	30	positively	positively	ADV
gujaf-164	195	31	affect	affect	VERB
gujaf-164	195	32	the	the	DET
gujaf-164	195	33	environment	environment	NOUN
gujaf-164	195	34	.	.	PUNCT
gujaf-164	196	1	the	the	DET
gujaf-164	196	2	stakeholder	stakeholder	NOUN
gujaf-164	196	3	theory	theory	NOUN
gujaf-164	196	4	was	be	AUX
gujaf-164	196	5	postulated	postulate	VERB
gujaf-164	196	6	by	by	ADP
gujaf-164	196	7	freeman	freeman	PROPN
gujaf-164	196	8	in	in	ADP
gujaf-164	196	9	1984	1984	NUM
gujaf-164	196	10	.	.	PUNCT
gujaf-164	197	1	the	the	DET
gujaf-164	197	2	theory	theory	NOUN
gujaf-164	197	3	defines	define	VERB
gujaf-164	197	4	stakeholders	stakeholder	NOUN
gujaf-164	197	5	of	of	ADP
gujaf-164	197	6	a	a	DET
gujaf-164	197	7	firm	firm	NOUN
gujaf-164	197	8	as	as	ADP
gujaf-164	197	9	;	;	PUNCT
gujaf-164	197	10	employees	employee	NOUN
gujaf-164	197	11	,	,	PUNCT
gujaf-164	197	12	shareholders	shareholder	NOUN
gujaf-164	197	13	,	,	PUNCT
gujaf-164	197	14	investors	investor	NOUN
gujaf-164	197	15	,	,	PUNCT
gujaf-164	197	16	society	society	NOUN
gujaf-164	197	17	,	,	PUNCT
gujaf-164	197	18	customers	customer	NOUN
gujaf-164	197	19	,	,	PUNCT
gujaf-164	197	20	government	government	NOUN
gujaf-164	197	21	,	,	PUNCT
gujaf-164	197	22	competitors	competitor	NOUN
gujaf-164	197	23	and	and	CCONJ
gujaf-164	197	24	all	all	DET
gujaf-164	197	25	those	those	PRON
gujaf-164	197	26	affected	affect	VERB
gujaf-164	197	27	directly	directly	ADV
gujaf-164	197	28	or	or	CCONJ
gujaf-164	197	29	indirectly	indirectly	ADV
gujaf-164	197	30	by	by	ADP
gujaf-164	197	31	the	the	DET
gujaf-164	197	32	activities	activity	NOUN
gujaf-164	197	33	of	of	ADP
gujaf-164	197	34	the	the	DET
gujaf-164	197	35	firm	firm	NOUN
gujaf-164	197	36	(	(	PUNCT
gujaf-164	197	37	saleh	saleh	NOUN
gujaf-164	197	38	,	,	PUNCT
gujaf-164	197	39	abdulkarim	abdulkarim	NOUN
gujaf-164	197	40	and	and	CCONJ
gujaf-164	197	41	ibrahim	ibrahim	PROPN
gujaf-164	197	42	,	,	PUNCT
gujaf-164	197	43	2020	2020	NUM
gujaf-164	197	44	)	)	PUNCT
gujaf-164	197	45	.	.	PUNCT
gujaf-164	198	1	the	the	DET
gujaf-164	198	2	theory	theory	NOUN
gujaf-164	198	3	stated	state	VERB
gujaf-164	198	4	that	that	SCONJ
gujaf-164	198	5	disclosure	disclosure	NOUN
gujaf-164	198	6	of	of	ADP
gujaf-164	198	7	environmental	environmental	ADJ
gujaf-164	198	8	information	information	NOUN
gujaf-164	198	9	by	by	ADP
gujaf-164	198	10	firms	firm	NOUN
gujaf-164	198	11	is	be	AUX
gujaf-164	198	12	due	due	ADJ
gujaf-164	198	13	to	to	ADP
gujaf-164	198	14	the	the	DET
gujaf-164	198	15	pressure	pressure	NOUN
gujaf-164	198	16	these	these	DET
gujaf-164	198	17	stakeholders	stakeholder	NOUN
gujaf-164	198	18	exert	exert	VERB
gujaf-164	198	19	on	on	ADP
gujaf-164	198	20	those	those	PRON
gujaf-164	198	21	charged	charge	VERB
gujaf-164	198	22	with	with	ADP
gujaf-164	198	23	management	management	NOUN
gujaf-164	198	24	of	of	ADP
gujaf-164	198	25	companies	company	NOUN
gujaf-164	198	26	.	.	PUNCT
gujaf-164	199	1	3	3	X
gujaf-164	199	2	.	.	X
gujaf-164	199	3	methodology	methodology	NOUN
gujaf-164	199	4	and	and	CCONJ
gujaf-164	199	5	data	datum	NOUN
gujaf-164	199	6	this	this	DET
gujaf-164	199	7	study	study	NOUN
gujaf-164	199	8	adopts	adopt	VERB
gujaf-164	199	9	ex	ex	NOUN
gujaf-164	199	10	-	-	ADJ
gujaf-164	199	11	post	post	ADJ
gujaf-164	199	12	facto	facto	X
gujaf-164	199	13	as	as	ADP
gujaf-164	199	14	design	design	NOUN
gujaf-164	199	15	.	.	PUNCT
gujaf-164	200	1	it	it	PRON
gujaf-164	200	2	is	be	AUX
gujaf-164	200	3	due	due	ADJ
gujaf-164	200	4	to	to	PART
gujaf-164	200	5	fact	fact	NOUN
gujaf-164	200	6	that	that	SCONJ
gujaf-164	200	7	the	the	DET
gujaf-164	200	8	design	design	NOUN
gujaf-164	200	9	adopted	adopt	VERB
gujaf-164	200	10	examines	examine	VERB
gujaf-164	200	11	the	the	DET
gujaf-164	200	12	possible	possible	ADJ
gujaf-164	200	13	effect	effect	NOUN
gujaf-164	200	14	of	of	ADP
gujaf-164	200	15	the	the	DET
gujaf-164	200	16	independent	independent	ADJ
gujaf-164	200	17	variable	variable	NOUN
gujaf-164	200	18	on	on	ADP
gujaf-164	200	19	the	the	DET
gujaf-164	200	20	dependent	dependent	ADJ
gujaf-164	200	21	variable	variable	NOUN
gujaf-164	200	22	.	.	PUNCT
gujaf-164	201	1	the	the	DET
gujaf-164	201	2	study	study	NOUN
gujaf-164	201	3	population	population	NOUN
gujaf-164	201	4	covers	cover	VERB
gujaf-164	201	5	all	all	DET
gujaf-164	201	6	ten	ten	NUM
gujaf-164	201	7	(	(	PUNCT
gujaf-164	201	8	10	10	NUM
gujaf-164	201	9	)	)	PUNCT
gujaf-164	201	10	oil	oil	NOUN
gujaf-164	201	11	and	and	CCONJ
gujaf-164	201	12	gas	gas	NOUN
gujaf-164	201	13	companies	company	NOUN
gujaf-164	201	14	listed	list	VERB
gujaf-164	201	15	on	on	ADP
gujaf-164	201	16	the	the	DET
gujaf-164	201	17	nigerian	nigerian	ADJ
gujaf-164	201	18	exchange	exchange	NOUN
gujaf-164	201	19	group	group	NOUN
gujaf-164	201	20	(	(	PUNCT
gujaf-164	201	21	ngx	ngx	PROPN
gujaf-164	201	22	)	)	PUNCT
gujaf-164	201	23	as	as	ADP
gujaf-164	201	24	at	at	ADP
gujaf-164	201	25	31	31	NUM
gujaf-164	201	26	st	st	PROPN
gujaf-164	201	27	december	december	PROPN
gujaf-164	201	28	,	,	PUNCT
gujaf-164	201	29	2020	2020	NUM
gujaf-164	201	30	.	.	PUNCT
gujaf-164	202	1	further	far	ADV
gujaf-164	202	2	,	,	PUNCT
gujaf-164	202	3	census	census	NOUN
gujaf-164	202	4	sampling	sample	VERB
gujaf-164	202	5	approach	approach	NOUN
gujaf-164	202	6	was	be	AUX
gujaf-164	202	7	adopted	adopt	VERB
gujaf-164	202	8	by	by	ADP
gujaf-164	202	9	the	the	DET
gujaf-164	202	10	study	study	NOUN
gujaf-164	202	11	.	.	PUNCT
gujaf-164	203	1	the	the	DET
gujaf-164	203	2	study	study	NOUN
gujaf-164	203	3	covers	cover	VERB
gujaf-164	203	4	a	a	DET
gujaf-164	203	5	period	period	NOUN
gujaf-164	203	6	of	of	ADP
gujaf-164	203	7	five	five	NUM
gujaf-164	203	8	(	(	PUNCT
gujaf-164	203	9	5	5	NUM
gujaf-164	203	10	)	)	PUNCT
gujaf-164	203	11	years	year	NOUN
gujaf-164	203	12	from	from	ADP
gujaf-164	203	13	2016	2016	NUM
gujaf-164	203	14	-	-	SYM
gujaf-164	203	15	2020	2020	NUM
gujaf-164	203	16	and	and	CCONJ
gujaf-164	203	17	the	the	DET
gujaf-164	203	18	data	datum	NOUN
gujaf-164	203	19	extracted	extract	VERB
gujaf-164	203	20	for	for	ADP
gujaf-164	203	21	the	the	DET
gujaf-164	203	22	period	period	NOUN
gujaf-164	203	23	under	under	ADP
gujaf-164	203	24	review	review	NOUN
gujaf-164	203	25	are	be	AUX
gujaf-164	203	26	secondary	secondary	ADJ
gujaf-164	203	27	in	in	ADP
gujaf-164	203	28	nature	nature	NOUN
gujaf-164	203	29	.	.	PUNCT
gujaf-164	204	1	this	this	PRON
gujaf-164	204	2	is	be	AUX
gujaf-164	204	3	because	because	SCONJ
gujaf-164	204	4	they	they	PRON
gujaf-164	204	5	were	be	AUX
gujaf-164	204	6	extracted	extract	VERB
gujaf-164	204	7	from	from	ADP
gujaf-164	204	8	annual	annual	ADJ
gujaf-164	204	9	reports	report	NOUN
gujaf-164	204	10	and	and	CCONJ
gujaf-164	204	11	accounts	account	NOUN
gujaf-164	204	12	of	of	ADP
gujaf-164	204	13	the	the	DET
gujaf-164	204	14	firms	firm	NOUN
gujaf-164	204	15	under	under	ADP
gujaf-164	204	16	study	study	NOUN
gujaf-164	204	17	.	.	PUNCT
gujaf-164	205	1	to	to	PART
gujaf-164	205	2	determine	determine	VERB
gujaf-164	205	3	the	the	DET
gujaf-164	205	4	influence	influence	NOUN
gujaf-164	205	5	of	of	ADP
gujaf-164	205	6	sustainability	sustainability	NOUN
gujaf-164	205	7	disclosure	disclosure	NOUN
gujaf-164	205	8	on	on	ADP
gujaf-164	205	9	market	market	NOUN
gujaf-164	205	10	value	value	NOUN
gujaf-164	205	11	of	of	ADP
gujaf-164	205	12	firms	firm	NOUN
gujaf-164	205	13	,	,	PUNCT
gujaf-164	205	14	a	a	DET
gujaf-164	205	15	multiple	multiple	ADJ
gujaf-164	205	16	regression	regression	NOUN
gujaf-164	205	17	model	model	NOUN
gujaf-164	205	18	was	be	AUX
gujaf-164	205	19	used	use	VERB
gujaf-164	205	20	to	to	PART
gujaf-164	205	21	incorporate	incorporate	VERB
gujaf-164	205	22	the	the	DET
gujaf-164	205	23	dependent	dependent	ADJ
gujaf-164	205	24	,	,	PUNCT
gujaf-164	205	25	independent	independent	ADJ
gujaf-164	205	26	and	and	CCONJ
gujaf-164	205	27	the	the	DET
gujaf-164	205	28	control	control	NOUN
gujaf-164	205	29	variables	variable	NOUN
gujaf-164	205	30	of	of	ADP
gujaf-164	205	31	the	the	DET
gujaf-164	205	32	study	study	NOUN
gujaf-164	205	33	.	.	PUNCT
gujaf-164	206	1	the	the	DET
gujaf-164	206	2	dependent	dependent	ADJ
gujaf-164	206	3	variable	variable	NOUN
gujaf-164	206	4	of	of	ADP
gujaf-164	206	5	the	the	DET
gujaf-164	206	6	study	study	NOUN
gujaf-164	206	7	which	which	PRON
gujaf-164	206	8	is	be	AUX
gujaf-164	206	9	market	market	NOUN
gujaf-164	206	10	value	value	NOUN
gujaf-164	206	11	of	of	ADP
gujaf-164	206	12	firms	firm	NOUN
gujaf-164	206	13	is	be	AUX
gujaf-164	206	14	proxied	proxie	VERB
gujaf-164	206	15	by	by	ADP
gujaf-164	206	16	tobins	tobin	NOUN
gujaf-164	206	17	q.	q.	PROPN
gujaf-164	206	18	global	global	ADJ
gujaf-164	206	19	reporting	reporting	NOUN
gujaf-164	206	20	initiative	initiative	NOUN
gujaf-164	206	21	(	(	PUNCT
gujaf-164	206	22	gri	gri	PROPN
gujaf-164	206	23	)	)	PUNCT
gujaf-164	206	24	and	and	CCONJ
gujaf-164	206	25	carroll	carroll	PROPN
gujaf-164	206	26	’s	’s	PART
gujaf-164	206	27	index	index	NOUN
gujaf-164	206	28	as	as	SCONJ
gujaf-164	206	29	modified	modify	VERB
gujaf-164	206	30	by	by	ADP
gujaf-164	206	31	ja’afar	ja’afar	ADV
gujaf-164	206	32	and	and	CCONJ
gujaf-164	206	33	shehu	shehu	NOUN
gujaf-164	206	34	(	(	PUNCT
gujaf-164	206	35	2020	2020	NUM
gujaf-164	206	36	)	)	PUNCT
gujaf-164	206	37	will	will	AUX
gujaf-164	206	38	be	be	AUX
gujaf-164	206	39	adopted	adopt	VERB
gujaf-164	206	40	in	in	ADP
gujaf-164	206	41	measuring	measure	VERB
gujaf-164	206	42	sustainability	sustainability	NOUN
gujaf-164	206	43	disclosure	disclosure	NOUN
gujaf-164	206	44	and	and	CCONJ
gujaf-164	206	45	its	its	PRON
gujaf-164	206	46	further	far	ADV
gujaf-164	206	47	categorized	categorize	VERB
gujaf-164	206	48	in	in	ADP
gujaf-164	206	49	three	three	NUM
gujaf-164	206	50	units	unit	NOUN
gujaf-164	206	51	(	(	PUNCT
gujaf-164	206	52	philanthropic	philanthropic	NOUN
gujaf-164	206	53	activity	activity	NOUN
gujaf-164	206	54	,	,	PUNCT
gujaf-164	206	55	legal	legal	ADJ
gujaf-164	206	56	/	/	SYM
gujaf-164	206	57	ethical	ethical	ADJ
gujaf-164	206	58	activity	activity	NOUN
gujaf-164	206	59	and	and	CCONJ
gujaf-164	206	60	economic	economic	ADJ
gujaf-164	206	61	activity	activity	NOUN
gujaf-164	206	62	)	)	PUNCT
gujaf-164	206	63	which	which	PRON
gujaf-164	206	64	proxy	proxy	VERB
gujaf-164	206	65	the	the	DET
gujaf-164	206	66	independent	independent	ADJ
gujaf-164	206	67	variable	variable	NOUN
gujaf-164	206	68	.	.	PUNCT
gujaf-164	207	1	philanthropic	philanthropic	NOUN
gujaf-164	207	2	activity	activity	NOUN
gujaf-164	207	3	comprises	comprise	NOUN
gujaf-164	207	4	of	of	ADP
gujaf-164	207	5	15	15	NUM
gujaf-164	207	6	components	component	NOUN
gujaf-164	207	7	,	,	PUNCT
gujaf-164	207	8	legal	legal	ADJ
gujaf-164	207	9	/	/	SYM
gujaf-164	207	10	ethical	ethical	ADJ
gujaf-164	207	11	activity	activity	NOUN
gujaf-164	207	12	is	be	AUX
gujaf-164	207	13	made	make	VERB
gujaf-164	207	14	up	up	ADP
gujaf-164	207	15	of	of	ADP
gujaf-164	207	16	8	8	NUM
gujaf-164	207	17	components	component	NOUN
gujaf-164	207	18	,	,	PUNCT
gujaf-164	207	19	while	while	SCONJ
gujaf-164	207	20	economic	economic	ADJ
gujaf-164	207	21	activities	activity	NOUN
gujaf-164	207	22	is	be	AUX
gujaf-164	207	23	made	make	VERB
gujaf-164	207	24	up	up	ADP
gujaf-164	207	25	of	of	ADP
gujaf-164	207	26	15	15	NUM
gujaf-164	207	27	components	component	NOUN
gujaf-164	207	28	.	.	PUNCT
gujaf-164	208	1	each	each	PRON
gujaf-164	208	2	disclosed	disclose	VERB
gujaf-164	208	3	item	item	NOUN
gujaf-164	208	4	on	on	ADP
gujaf-164	208	5	the	the	DET
gujaf-164	208	6	checklist	checklist	NOUN
gujaf-164	208	7	is	be	AUX
gujaf-164	208	8	scored	score	VERB
gujaf-164	208	9	“	"	PUNCT
gujaf-164	208	10	1	1	NUM
gujaf-164	208	11	”	"	PUNCT
gujaf-164	208	12	and	and	CCONJ
gujaf-164	208	13	“	"	PUNCT
gujaf-164	208	14	0	0	NUM
gujaf-164	208	15	”	"	PUNCT
gujaf-164	208	16	for	for	ADP
gujaf-164	208	17	each	each	DET
gujaf-164	208	18	undisclosed	undisclosed	ADJ
gujaf-164	208	19	item	item	NOUN
gujaf-164	208	20	.	.	PUNCT
gujaf-164	209	1	firm	firm	ADJ
gujaf-164	209	2	size	size	NOUN
gujaf-164	209	3	and	and	CCONJ
gujaf-164	209	4	leverage	leverage	NOUN
gujaf-164	209	5	serves	serve	VERB
gujaf-164	209	6	as	as	ADP
gujaf-164	209	7	control	control	NOUN
gujaf-164	209	8	variables	variable	NOUN
gujaf-164	209	9	of	of	ADP
gujaf-164	209	10	the	the	DET
gujaf-164	209	11	study	study	NOUN
gujaf-164	209	12	.	.	PUNCT
gujaf-164	210	1	the	the	DET
gujaf-164	210	2	following	follow	VERB
gujaf-164	210	3	model	model	NOUN
gujaf-164	210	4	is	be	AUX
gujaf-164	210	5	specified	specify	VERB
gujaf-164	210	6	to	to	PART
gujaf-164	210	7	test	test	VERB
gujaf-164	210	8	the	the	DET
gujaf-164	210	9	formulated	formulate	VERB
gujaf-164	210	10	hypotheses	hypothesis	NOUN
gujaf-164	210	11	of	of	ADP
gujaf-164	210	12	the	the	DET
gujaf-164	210	13	study	study	NOUN
gujaf-164	210	14	:	:	PUNCT
gujaf-164	210	15	fmvit	fmvit	NOUN
gujaf-164	211	1	=	=	PUNCT
gujaf-164	211	2	α	α	PROPN
gujaf-164	212	1	+	+	NOUN
gujaf-164	212	2	β1pait	β1pait	PROPN
gujaf-164	212	3	+	+	CCONJ
gujaf-164	212	4	β2leait	β2leait	VERB
gujaf-164	212	5	+	+	CCONJ
gujaf-164	212	6	β3eait	β3eait	NOUN
gujaf-164	212	7	+	+	NUM
gujaf-164	212	8	β4fszit	β4fszit	NOUN
gujaf-164	212	9	+	+	CCONJ
gujaf-164	213	1	β5levit	β5levit	PROPN
gujaf-164	214	1	+	+	CCONJ
gujaf-164	214	2	ᶓit	ᶓit	ADJ
gujaf-164	214	3	where	where	SCONJ
gujaf-164	214	4	:	:	PUNCT
gujaf-164	214	5	fmv=	fmv=	ADJ
gujaf-164	214	6	firm	firm	ADJ
gujaf-164	214	7	market	market	NOUN
gujaf-164	214	8	value	value	NOUN
gujaf-164	214	9	pa=	pa=	NOUN
gujaf-164	214	10	philanthropic	philanthropic	NOUN
gujaf-164	214	11	activity	activity	NOUN
gujaf-164	214	12	8	8	NUM
gujaf-164	214	13	lea=	lea=	ADJ
gujaf-164	214	14	legal	legal	ADJ
gujaf-164	214	15	/	/	SYM
gujaf-164	214	16	ethical	ethical	ADJ
gujaf-164	214	17	activity	activity	NOUN
gujaf-164	214	18	ea=	ea=	VERB
gujaf-164	214	19	economic	economic	ADJ
gujaf-164	214	20	activity	activity	NOUN
gujaf-164	214	21	fsz=	fsz=	PROPN
gujaf-164	214	22	firm	firm	ADJ
gujaf-164	214	23	size	size	NOUN
gujaf-164	214	24	lev=	lev=	PROPN
gujaf-164	214	25	leverage	leverage	NOUN
gujaf-164	214	26	ᶓ	ᶓ	NOUN
gujaf-164	214	27	=	=	NOUN
gujaf-164	214	28	error	error	NOUN
gujaf-164	214	29	term	term	NOUN
gujaf-164	214	30	β1	β1	PROPN
gujaf-164	214	31	β3=	β3=	PROPN
gujaf-164	214	32	coefficients	coefficient	VERB
gujaf-164	214	33	i=	i=	PROPN
gujaf-164	214	34	firms	firm	NOUN
gujaf-164	214	35	t=	t=	ADJ
gujaf-164	214	36	time	time	NOUN
gujaf-164	214	37	table	table	NOUN
gujaf-164	214	38	1	1	NUM
gujaf-164	214	39	:	:	PUNCT
gujaf-164	214	40	measurement	measurement	NOUN
gujaf-164	214	41	of	of	ADP
gujaf-164	214	42	variables	variable	NOUN
gujaf-164	214	43	variables	variable	VERB
gujaf-164	214	44	acronyms	acronyms	PROPN
gujaf-164	214	45	measurement	measurement	PROPN
gujaf-164	214	46	source(s	source(s	PROPN
gujaf-164	214	47	)	)	PUNCT
gujaf-164	214	48	firm	firm	ADJ
gujaf-164	214	49	market	market	NOUN
gujaf-164	214	50	value	value	NOUN
gujaf-164	214	51	fmv	fmv	PROPN
gujaf-164	214	52	market	market	NOUN
gujaf-164	214	53	value	value	NOUN
gujaf-164	214	54	of	of	ADP
gujaf-164	214	55	equity	equity	NOUN
gujaf-164	214	56	plus	plus	CCONJ
gujaf-164	214	57	book	book	NOUN
gujaf-164	214	58	value	value	NOUN
gujaf-164	214	59	of	of	ADP
gujaf-164	214	60	total	total	ADJ
gujaf-164	214	61	liabilities	liability	NOUN
gujaf-164	214	62	divided	divide	VERB
gujaf-164	214	63	by	by	ADP
gujaf-164	214	64	total	total	ADJ
gujaf-164	214	65	assets	asset	NOUN
gujaf-164	214	66	okpala	okpala	NOUN
gujaf-164	214	67	and	and	CCONJ
gujaf-164	214	68	iredele	iredele	NOUN
gujaf-164	214	69	(	(	PUNCT
gujaf-164	214	70	2018	2018	NUM
gujaf-164	214	71	)	)	PUNCT
gujaf-164	214	72	philanthropic	philanthropic	NOUN
gujaf-164	214	73	activity	activity	NOUN
gujaf-164	214	74	pa	pa	PROPN
gujaf-164	214	75	each	each	DET
gujaf-164	214	76	item	item	NOUN
gujaf-164	214	77	disclosed	disclose	VERB
gujaf-164	214	78	on	on	ADP
gujaf-164	214	79	the	the	DET
gujaf-164	214	80	checklist	checklist	NOUN
gujaf-164	214	81	is	be	AUX
gujaf-164	214	82	represented	represent	VERB
gujaf-164	214	83	by	by	ADP
gujaf-164	214	84	“	"	PUNCT
gujaf-164	214	85	1	1	NUM
gujaf-164	214	86	”	"	PUNCT
gujaf-164	214	87	otherwise	otherwise	ADV
gujaf-164	214	88	“	"	PUNCT
gujaf-164	214	89	0	0	NUM
gujaf-164	214	90	”	"	PUNCT
gujaf-164	214	91	ja’afar	ja’afar	NOUN
gujaf-164	214	92	and	and	CCONJ
gujaf-164	214	93	shehu	shehu	NOUN
gujaf-164	214	94	(	(	PUNCT
gujaf-164	214	95	2020	2020	NUM
gujaf-164	214	96	)	)	PUNCT
gujaf-164	214	97	legal	legal	ADJ
gujaf-164	214	98	/	/	SYM
gujaf-164	214	99	ethical	ethical	ADJ
gujaf-164	214	100	activity	activity	NOUN
gujaf-164	214	101	lea	lea	NOUN
gujaf-164	214	102	each	each	DET
gujaf-164	214	103	item	item	NOUN
gujaf-164	214	104	disclosed	disclose	VERB
gujaf-164	214	105	on	on	ADP
gujaf-164	214	106	the	the	DET
gujaf-164	214	107	checklist	checklist	NOUN
gujaf-164	214	108	is	be	AUX
gujaf-164	214	109	represented	represent	VERB
gujaf-164	214	110	by	by	ADP
gujaf-164	214	111	“	"	PUNCT
gujaf-164	214	112	1	1	NUM
gujaf-164	214	113	”	"	PUNCT
gujaf-164	214	114	otherwise	otherwise	ADV
gujaf-164	214	115	“	"	PUNCT
gujaf-164	214	116	0	0	NUM
gujaf-164	214	117	”	"	PUNCT
gujaf-164	214	118	ja’afar	ja’afar	NOUN
gujaf-164	214	119	and	and	CCONJ
gujaf-164	214	120	shehu	shehu	NOUN
gujaf-164	214	121	(	(	PUNCT
gujaf-164	214	122	2020	2020	NUM
gujaf-164	214	123	)	)	PUNCT
gujaf-164	214	124	economic	economic	ADJ
gujaf-164	214	125	activity	activity	NOUN
gujaf-164	214	126	ea	ea	NOUN
gujaf-164	214	127	each	each	DET
gujaf-164	214	128	item	item	NOUN
gujaf-164	214	129	disclosed	disclose	VERB
gujaf-164	214	130	on	on	ADP
gujaf-164	214	131	the	the	DET
gujaf-164	214	132	checklist	checklist	NOUN
gujaf-164	214	133	is	be	AUX
gujaf-164	214	134	represented	represent	VERB
gujaf-164	214	135	by	by	ADP
gujaf-164	214	136	“	"	PUNCT
gujaf-164	214	137	1	1	NUM
gujaf-164	214	138	”	"	PUNCT
gujaf-164	214	139	otherwise	otherwise	ADV
gujaf-164	214	140	“	"	PUNCT
gujaf-164	214	141	0	0	NUM
gujaf-164	214	142	”	"	PUNCT
gujaf-164	214	143	ja’afar	ja’afar	NOUN
gujaf-164	214	144	and	and	CCONJ
gujaf-164	214	145	shehu	shehu	NOUN
gujaf-164	214	146	(	(	PUNCT
gujaf-164	214	147	2020	2020	NUM
gujaf-164	214	148	)	)	PUNCT
gujaf-164	214	149	firm	firm	ADJ
gujaf-164	214	150	size	size	NOUN
gujaf-164	214	151	fsz	fsz	NOUN
gujaf-164	214	152	log	log	NOUN
gujaf-164	214	153	of	of	ADP
gujaf-164	214	154	total	total	ADJ
gujaf-164	214	155	asset	asset	NOUN
gujaf-164	214	156	okpala	okpala	NOUN
gujaf-164	214	157	and	and	CCONJ
gujaf-164	214	158	iredele	iredele	NOUN
gujaf-164	214	159	(	(	PUNCT
gujaf-164	214	160	2018	2018	NUM
gujaf-164	214	161	)	)	PUNCT
gujaf-164	214	162	leverage	leverage	NOUN
gujaf-164	214	163	lev	lev	NOUN
gujaf-164	214	164	total	total	ADJ
gujaf-164	214	165	debt	debt	NOUN
gujaf-164	214	166	/	/	SYM
gujaf-164	214	167	total	total	ADJ
gujaf-164	214	168	asset	asset	NOUN
gujaf-164	214	169	okpala	okpala	NOUN
gujaf-164	214	170	and	and	CCONJ
gujaf-164	214	171	iredele	iredele	NOUN
gujaf-164	214	172	(	(	PUNCT
gujaf-164	214	173	2018	2018	NUM
gujaf-164	214	174	)	)	PUNCT
gujaf-164	214	175	source	source	NOUN
gujaf-164	214	176	:	:	PUNCT
gujaf-164	214	177	authors	author	NOUN
gujaf-164	214	178	’	'	PUNCT
gujaf-164	214	179	compilation	compilation	NOUN
gujaf-164	214	180	(	(	PUNCT
gujaf-164	214	181	2021	2021	NUM
gujaf-164	214	182	)	)	PUNCT
gujaf-164	214	183	4	4	NUM
gujaf-164	214	184	.	.	NOUN
gujaf-164	214	185	results	result	NOUN
gujaf-164	214	186	and	and	CCONJ
gujaf-164	214	187	discussions	discussion	NOUN
gujaf-164	214	188	this	this	DET
gujaf-164	214	189	section	section	NOUN
gujaf-164	214	190	presents	present	VERB
gujaf-164	214	191	and	and	CCONJ
gujaf-164	214	192	discusses	discuss	VERB
gujaf-164	214	193	the	the	DET
gujaf-164	214	194	results	result	NOUN
gujaf-164	214	195	obtained	obtain	VERB
gujaf-164	214	196	from	from	ADP
gujaf-164	214	197	the	the	DET
gujaf-164	214	198	data	datum	NOUN
gujaf-164	214	199	extracted	extract	VERB
gujaf-164	214	200	.	.	PUNCT
gujaf-164	215	1	it	it	PRON
gujaf-164	215	2	first	first	ADV
gujaf-164	215	3	present	present	ADJ
gujaf-164	215	4	descriptive	descriptive	ADJ
gujaf-164	215	5	statistics	statistic	NOUN
gujaf-164	215	6	that	that	PRON
gujaf-164	215	7	provide	provide	VERB
gujaf-164	215	8	the	the	DET
gujaf-164	215	9	trend	trend	NOUN
gujaf-164	215	10	of	of	ADP
gujaf-164	215	11	the	the	DET
gujaf-164	215	12	firms	firm	NOUN
gujaf-164	215	13	under	under	ADP
gujaf-164	215	14	study	study	NOUN
gujaf-164	215	15	.	.	PUNCT
gujaf-164	216	1	it	it	PRON
gujaf-164	216	2	is	be	AUX
gujaf-164	216	3	followed	follow	VERB
gujaf-164	216	4	by	by	ADP
gujaf-164	216	5	correlation	correlation	NOUN
gujaf-164	216	6	matrix	matrix	NOUN
gujaf-164	216	7	that	that	PRON
gujaf-164	216	8	describes	describe	VERB
gujaf-164	216	9	the	the	DET
gujaf-164	216	10	relationship	relationship	NOUN
gujaf-164	216	11	or	or	CCONJ
gujaf-164	216	12	association	association	NOUN
gujaf-164	216	13	between	between	ADP
gujaf-164	216	14	the	the	DET
gujaf-164	216	15	variables	variable	NOUN
gujaf-164	216	16	and	and	CCONJ
gujaf-164	216	17	lastly	lastly	ADV
gujaf-164	216	18	the	the	DET
gujaf-164	216	19	regression	regression	NOUN
gujaf-164	216	20	result	result	NOUN
gujaf-164	216	21	which	which	PRON
gujaf-164	216	22	examines	examine	VERB
gujaf-164	216	23	the	the	DET
gujaf-164	216	24	impact	impact	NOUN
gujaf-164	216	25	of	of	ADP
gujaf-164	216	26	the	the	DET
gujaf-164	216	27	dependent	dependent	ADJ
gujaf-164	216	28	variable	variable	NOUN
gujaf-164	216	29	on	on	ADP
gujaf-164	216	30	the	the	DET
gujaf-164	216	31	independent	independent	ADJ
gujaf-164	216	32	variables	variable	NOUN
gujaf-164	216	33	table	table	NOUN
gujaf-164	216	34	2	2	NUM
gujaf-164	216	35	:	:	PUNCT
gujaf-164	216	36	descriptive	descriptive	ADJ
gujaf-164	216	37	statistics	statistic	NOUN
gujaf-164	216	38	variables	variable	NOUN
gujaf-164	216	39	n	n	PRON
gujaf-164	216	40	minimum	minimum	ADJ
gujaf-164	216	41	maximum	maximum	ADJ
gujaf-164	216	42	mean	mean	ADJ
gujaf-164	216	43	std	std	PROPN
gujaf-164	216	44	.	.	PROPN
gujaf-164	217	1	dev	dev	PROPN
gujaf-164	217	2	.	.	PUNCT
gujaf-164	218	1	fmv	fmv	VERB
gujaf-164	218	2	50	50	NUM
gujaf-164	218	3	0.4664	0.4664	NUM
gujaf-164	218	4	2.9862	2.9862	NUM
gujaf-164	218	5	1.1232	1.1232	NUM
gujaf-164	218	6	0.6374	0.6374	NUM
gujaf-164	218	7	pa	pa	PROPN
gujaf-164	218	8	50	50	NUM
gujaf-164	218	9	0.1333	0.1333	NUM
gujaf-164	218	10	0.8000	0.8000	NUM
gujaf-164	218	11	0.5813	0.5813	NUM
gujaf-164	218	12	0.1876	0.1876	NUM
gujaf-164	218	13	lea	lea	PROPN
gujaf-164	218	14	50	50	NUM
gujaf-164	218	15	0.2500	0.2500	NUM
gujaf-164	218	16	0.6250	0.6250	NUM
gujaf-164	218	17	0.4150	0.4150	NUM
gujaf-164	218	18	0.1169	0.1169	NUM
gujaf-164	218	19	9	9	NUM
gujaf-164	218	20	ea	ea	NOUN
gujaf-164	218	21	50	50	NUM
gujaf-164	218	22	0.2000	0.2000	NUM
gujaf-164	218	23	0.7333	0.7333	NUM
gujaf-164	218	24	0.5560	0.5560	NUM
gujaf-164	218	25	0.1404	0.1404	NUM
gujaf-164	218	26	fsz	fsz	VERB
gujaf-164	218	27	50	50	NUM
gujaf-164	218	28	5.8337	5.8337	NUM
gujaf-164	218	29	9.1635	9.1635	NUM
gujaf-164	218	30	7.6167	7.6167	NUM
gujaf-164	218	31	0.8727	0.8727	NUM
gujaf-164	218	32	lev	lev	NOUN
gujaf-164	218	33	50	50	NUM
gujaf-164	218	34	0.5390	0.5390	NUM
gujaf-164	218	35	2.2223	2.2223	NUM
gujaf-164	218	36	0.7798	0.7798	NUM
gujaf-164	218	37	0.5900	0.5900	NUM
gujaf-164	218	38	source	source	NOUN
gujaf-164	218	39	:	:	PUNCT
gujaf-164	218	40	authors	author	NOUN
gujaf-164	218	41	’	’	PART
gujaf-164	218	42	compilation	compilation	NOUN
gujaf-164	218	43	from	from	ADP
gujaf-164	218	44	stata	stata	PROPN
gujaf-164	218	45	output	output	NOUN
gujaf-164	218	46	,	,	PUNCT
gujaf-164	218	47	2022	2022	NUM
gujaf-164	218	48	from	from	ADP
gujaf-164	218	49	table	table	NOUN
gujaf-164	218	50	2	2	NUM
gujaf-164	218	51	above	above	ADV
gujaf-164	218	52	,	,	PUNCT
gujaf-164	218	53	the	the	DET
gujaf-164	218	54	result	result	NOUN
gujaf-164	218	55	shows	show	VERB
gujaf-164	218	56	that	that	SCONJ
gujaf-164	218	57	the	the	DET
gujaf-164	218	58	sampled	sample	VERB
gujaf-164	218	59	oil	oil	NOUN
gujaf-164	218	60	and	and	CCONJ
gujaf-164	218	61	gas	gas	NOUN
gujaf-164	218	62	firms	firm	NOUN
gujaf-164	218	63	in	in	ADP
gujaf-164	218	64	nigeria	nigeria	PROPN
gujaf-164	218	65	have	have	VERB
gujaf-164	218	66	an	an	DET
gujaf-164	218	67	average	average	ADJ
gujaf-164	218	68	firm	firm	ADJ
gujaf-164	218	69	value	value	NOUN
gujaf-164	218	70	of	of	ADP
gujaf-164	218	71	112	112	NUM
gujaf-164	218	72	%	%	NOUN
gujaf-164	218	73	,	,	PUNCT
gujaf-164	218	74	with	with	ADP
gujaf-164	218	75	minimum	minimum	NOUN
gujaf-164	218	76	and	and	CCONJ
gujaf-164	218	77	maximum	maximum	ADJ
gujaf-164	218	78	values	value	NOUN
gujaf-164	218	79	of	of	ADP
gujaf-164	218	80	46	46	NUM
gujaf-164	218	81	%	%	NOUN
gujaf-164	218	82	and	and	CCONJ
gujaf-164	218	83	298	298	NUM
gujaf-164	218	84	%	%	NOUN
gujaf-164	218	85	.	.	PUNCT
gujaf-164	219	1	this	this	PRON
gujaf-164	219	2	shows	show	VERB
gujaf-164	219	3	a	a	DET
gujaf-164	219	4	low	low	ADJ
gujaf-164	219	5	variation	variation	NOUN
gujaf-164	219	6	in	in	ADP
gujaf-164	219	7	corporate	corporate	ADJ
gujaf-164	219	8	social	social	ADJ
gujaf-164	219	9	responsibility	responsibility	NOUN
gujaf-164	219	10	of	of	ADP
gujaf-164	219	11	the	the	DET
gujaf-164	219	12	sampled	sample	VERB
gujaf-164	219	13	of	of	ADP
gujaf-164	219	14	listed	list	VERB
gujaf-164	219	15	oil	oil	NOUN
gujaf-164	219	16	and	and	CCONJ
gujaf-164	219	17	gas	gas	NOUN
gujaf-164	219	18	companies	company	NOUN
gujaf-164	219	19	as	as	SCONJ
gujaf-164	219	20	portrayed	portray	VERB
gujaf-164	219	21	by	by	ADP
gujaf-164	219	22	the	the	DET
gujaf-164	219	23	standard	standard	ADJ
gujaf-164	219	24	deviation	deviation	NOUN
gujaf-164	219	25	of	of	ADP
gujaf-164	219	26	63	63	NUM
gujaf-164	219	27	%	%	NOUN
gujaf-164	219	28	which	which	PRON
gujaf-164	219	29	is	be	AUX
gujaf-164	219	30	much	much	ADV
gujaf-164	219	31	lower	low	ADJ
gujaf-164	219	32	than	than	ADP
gujaf-164	219	33	the	the	DET
gujaf-164	219	34	mean	mean	ADJ
gujaf-164	219	35	value	value	NOUN
gujaf-164	219	36	.	.	PUNCT
gujaf-164	220	1	the	the	DET
gujaf-164	220	2	mean	mean	ADJ
gujaf-164	220	3	value	value	NOUN
gujaf-164	220	4	of	of	ADP
gujaf-164	220	5	1.1232	1.1232	NUM
gujaf-164	220	6	indicates	indicate	VERB
gujaf-164	220	7	that	that	SCONJ
gujaf-164	220	8	,	,	PUNCT
gujaf-164	220	9	most	most	ADJ
gujaf-164	220	10	of	of	ADP
gujaf-164	220	11	the	the	DET
gujaf-164	220	12	oil	oil	NOUN
gujaf-164	220	13	and	and	CCONJ
gujaf-164	220	14	gas	gas	NOUN
gujaf-164	220	15	firms	firm	NOUN
gujaf-164	220	16	listed	list	VERB
gujaf-164	220	17	in	in	ADP
gujaf-164	220	18	nigeria	nigeria	PROPN
gujaf-164	220	19	have	have	VERB
gujaf-164	220	20	a	a	DET
gujaf-164	220	21	high	high	ADJ
gujaf-164	220	22	firm	firm	ADJ
gujaf-164	220	23	value	value	NOUN
gujaf-164	220	24	,	,	PUNCT
gujaf-164	220	25	meaning	mean	VERB
gujaf-164	220	26	they	they	PRON
gujaf-164	220	27	earn	earn	VERB
gujaf-164	220	28	higher	high	ADJ
gujaf-164	220	29	than	than	ADP
gujaf-164	220	30	their	their	PRON
gujaf-164	220	31	replacement	replacement	NOUN
gujaf-164	220	32	cost	cost	NOUN
gujaf-164	220	33	.	.	PUNCT
gujaf-164	221	1	the	the	DET
gujaf-164	221	2	minimum	minimum	ADJ
gujaf-164	221	3	and	and	CCONJ
gujaf-164	221	4	maximum	maximum	ADJ
gujaf-164	221	5	value	value	NOUN
gujaf-164	221	6	of	of	ADP
gujaf-164	221	7	philanthropic	philanthropic	NOUN
gujaf-164	221	8	activities	activity	NOUN
gujaf-164	221	9	(	(	PUNCT
gujaf-164	221	10	pa	pa	NOUN
gujaf-164	221	11	)	)	PUNCT
gujaf-164	221	12	are	be	AUX
gujaf-164	221	13	0.1333	0.1333	NUM
gujaf-164	221	14	and	and	CCONJ
gujaf-164	221	15	0.8000	0.8000	NUM
gujaf-164	221	16	respectively	respectively	ADV
gujaf-164	221	17	with	with	ADP
gujaf-164	221	18	a	a	DET
gujaf-164	221	19	mean	mean	NOUN
gujaf-164	221	20	of	of	ADP
gujaf-164	221	21	0.5813	0.5813	NUM
gujaf-164	221	22	.	.	PUNCT
gujaf-164	222	1	this	this	PRON
gujaf-164	222	2	implies	imply	VERB
gujaf-164	222	3	that	that	SCONJ
gujaf-164	222	4	on	on	ADP
gujaf-164	222	5	average	average	ADJ
gujaf-164	222	6	oil	oil	NOUN
gujaf-164	222	7	and	and	CCONJ
gujaf-164	222	8	gas	gas	NOUN
gujaf-164	222	9	firms	firm	NOUN
gujaf-164	222	10	in	in	ADP
gujaf-164	222	11	nigeria	nigeria	PROPN
gujaf-164	222	12	discloses	disclose	VERB
gujaf-164	222	13	58	58	NUM
gujaf-164	222	14	%	%	NOUN
gujaf-164	222	15	of	of	ADP
gujaf-164	222	16	their	their	PRON
gujaf-164	222	17	philanthropic	philanthropic	NOUN
gujaf-164	222	18	activities	activity	NOUN
gujaf-164	222	19	on	on	ADP
gujaf-164	222	20	the	the	DET
gujaf-164	222	21	annual	annual	ADJ
gujaf-164	222	22	reports	report	NOUN
gujaf-164	222	23	and	and	CCONJ
gujaf-164	222	24	the	the	DET
gujaf-164	222	25	highest	high	ADJ
gujaf-164	222	26	proportion	proportion	NOUN
gujaf-164	222	27	of	of	ADP
gujaf-164	222	28	disclosure	disclosure	NOUN
gujaf-164	222	29	for	for	ADP
gujaf-164	222	30	philanthropic	philanthropic	NOUN
gujaf-164	222	31	activities	activity	NOUN
gujaf-164	222	32	is	be	AUX
gujaf-164	222	33	80	80	NUM
gujaf-164	222	34	%	%	NOUN
gujaf-164	222	35	.	.	PUNCT
gujaf-164	223	1	while	while	SCONJ
gujaf-164	223	2	deviation	deviation	NOUN
gujaf-164	223	3	from	from	ADP
gujaf-164	223	4	the	the	DET
gujaf-164	223	5	mean	mean	NOUN
gujaf-164	223	6	is	be	AUX
gujaf-164	223	7	about	about	ADV
gujaf-164	223	8	19	19	NUM
gujaf-164	223	9	%	%	NOUN
gujaf-164	223	10	.	.	PUNCT
gujaf-164	224	1	also	also	ADV
gujaf-164	224	2	,	,	PUNCT
gujaf-164	224	3	legal	legal	ADJ
gujaf-164	224	4	and	and	CCONJ
gujaf-164	224	5	ethical	ethical	ADJ
gujaf-164	224	6	activities	activity	NOUN
gujaf-164	224	7	(	(	PUNCT
gujaf-164	224	8	lea	lea	PROPN
gujaf-164	224	9	)	)	PUNCT
gujaf-164	224	10	has	have	VERB
gujaf-164	224	11	a	a	DET
gujaf-164	224	12	mean	mean	ADJ
gujaf-164	224	13	value	value	NOUN
gujaf-164	224	14	of	of	ADP
gujaf-164	224	15	0.4150	0.4150	NUM
gujaf-164	224	16	with	with	ADP
gujaf-164	224	17	minimum	minimum	NOUN
gujaf-164	224	18	and	and	CCONJ
gujaf-164	224	19	maximum	maximum	ADJ
gujaf-164	224	20	values	value	NOUN
gujaf-164	224	21	of	of	ADP
gujaf-164	224	22	0.2500	0.2500	NUM
gujaf-164	224	23	and	and	CCONJ
gujaf-164	224	24	0.6250	0.6250	NUM
gujaf-164	224	25	respectively	respectively	ADV
gujaf-164	224	26	and	and	CCONJ
gujaf-164	224	27	standard	standard	ADJ
gujaf-164	224	28	deviation	deviation	NOUN
gujaf-164	224	29	of	of	ADP
gujaf-164	224	30	0.1169	0.1169	NUM
gujaf-164	224	31	.	.	PUNCT
gujaf-164	225	1	this	this	PRON
gujaf-164	225	2	implies	imply	VERB
gujaf-164	225	3	that	that	SCONJ
gujaf-164	225	4	the	the	DET
gujaf-164	225	5	average	average	ADJ
gujaf-164	225	6	disclosure	disclosure	NOUN
gujaf-164	225	7	of	of	ADP
gujaf-164	225	8	legal	legal	ADJ
gujaf-164	225	9	and	and	CCONJ
gujaf-164	225	10	ethical	ethical	ADJ
gujaf-164	225	11	activities	activity	NOUN
gujaf-164	225	12	of	of	ADP
gujaf-164	225	13	oil	oil	NOUN
gujaf-164	225	14	and	and	CCONJ
gujaf-164	225	15	gas	gas	NOUN
gujaf-164	225	16	firms	firm	NOUN
gujaf-164	225	17	listed	list	VERB
gujaf-164	225	18	in	in	ADP
gujaf-164	225	19	nigeria	nigeria	PROPN
gujaf-164	225	20	is	be	AUX
gujaf-164	225	21	about	about	ADV
gujaf-164	225	22	42	42	NUM
gujaf-164	225	23	%	%	NOUN
gujaf-164	225	24	while	while	SCONJ
gujaf-164	225	25	the	the	DET
gujaf-164	225	26	minimum	minimum	ADJ
gujaf-164	225	27	and	and	CCONJ
gujaf-164	225	28	maximum	maximum	ADJ
gujaf-164	225	29	disclosures	disclosure	NOUN
gujaf-164	225	30	is	be	AUX
gujaf-164	225	31	about	about	ADV
gujaf-164	225	32	25	25	NUM
gujaf-164	225	33	%	%	NOUN
gujaf-164	225	34	and	and	CCONJ
gujaf-164	225	35	63	63	NUM
gujaf-164	225	36	%	%	NOUN
gujaf-164	225	37	respectively	respectively	ADV
gujaf-164	225	38	.	.	PUNCT
gujaf-164	226	1	furthermore	furthermore	ADV
gujaf-164	226	2	,	,	PUNCT
gujaf-164	226	3	economic	economic	ADJ
gujaf-164	226	4	activities	activity	NOUN
gujaf-164	226	5	(	(	PUNCT
gujaf-164	226	6	ea	ea	X
gujaf-164	226	7	)	)	PUNCT
gujaf-164	226	8	has	have	VERB
gujaf-164	226	9	an	an	DET
gujaf-164	226	10	average	average	ADJ
gujaf-164	226	11	disclosure	disclosure	NOUN
gujaf-164	226	12	rate	rate	NOUN
gujaf-164	226	13	of	of	ADP
gujaf-164	226	14	about	about	ADV
gujaf-164	226	15	56	56	NUM
gujaf-164	226	16	%	%	NOUN
gujaf-164	226	17	.	.	PUNCT
gujaf-164	227	1	it	it	PRON
gujaf-164	227	2	has	have	VERB
gujaf-164	227	3	a	a	DET
gujaf-164	227	4	minimum	minimum	ADJ
gujaf-164	227	5	and	and	CCONJ
gujaf-164	227	6	maximum	maximum	ADJ
gujaf-164	227	7	disclosure	disclosure	NOUN
gujaf-164	227	8	level	level	NOUN
gujaf-164	227	9	of	of	ADP
gujaf-164	227	10	20	20	NUM
gujaf-164	227	11	%	%	NOUN
gujaf-164	227	12	and	and	CCONJ
gujaf-164	227	13	73	73	NUM
gujaf-164	227	14	%	%	NOUN
gujaf-164	227	15	respectively	respectively	ADV
gujaf-164	227	16	.	.	PUNCT
gujaf-164	228	1	the	the	DET
gujaf-164	228	2	deviation	deviation	NOUN
gujaf-164	228	3	of	of	ADP
gujaf-164	228	4	the	the	DET
gujaf-164	228	5	minimum	minimum	ADJ
gujaf-164	228	6	and	and	CCONJ
gujaf-164	228	7	maximum	maximum	ADJ
gujaf-164	228	8	values	value	NOUN
gujaf-164	228	9	from	from	ADP
gujaf-164	228	10	the	the	DET
gujaf-164	228	11	mean	mean	NOUN
gujaf-164	228	12	is	be	AUX
gujaf-164	228	13	14	14	NUM
gujaf-164	228	14	%	%	NOUN
gujaf-164	228	15	.	.	PUNCT
gujaf-164	229	1	firm	firm	ADJ
gujaf-164	229	2	size	size	NOUN
gujaf-164	229	3	which	which	PRON
gujaf-164	229	4	is	be	AUX
gujaf-164	229	5	one	one	NUM
gujaf-164	229	6	of	of	ADP
gujaf-164	229	7	the	the	DET
gujaf-164	229	8	control	control	NOUN
gujaf-164	229	9	variables	variable	NOUN
gujaf-164	229	10	has	have	VERB
gujaf-164	229	11	a	a	DET
gujaf-164	229	12	minimum	minimum	ADJ
gujaf-164	229	13	and	and	CCONJ
gujaf-164	229	14	maximum	maximum	ADJ
gujaf-164	229	15	values	value	NOUN
gujaf-164	229	16	of	of	ADP
gujaf-164	229	17	5.8337	5.8337	NUM
gujaf-164	229	18	and	and	CCONJ
gujaf-164	229	19	maximum	maximum	ADJ
gujaf-164	229	20	values	value	NOUN
gujaf-164	229	21	of	of	ADP
gujaf-164	229	22	9.1635	9.1635	NUM
gujaf-164	229	23	.	.	PUNCT
gujaf-164	230	1	it	it	PRON
gujaf-164	230	2	has	have	VERB
gujaf-164	230	3	a	a	DET
gujaf-164	230	4	mean	mean	NOUN
gujaf-164	230	5	of	of	ADP
gujaf-164	230	6	7.6167	7.6167	NUM
gujaf-164	230	7	and	and	CCONJ
gujaf-164	230	8	standard	standard	ADJ
gujaf-164	230	9	deviation	deviation	NOUN
gujaf-164	230	10	of	of	ADP
gujaf-164	230	11	0.8727	0.8727	NUM
gujaf-164	230	12	.	.	PUNCT
gujaf-164	231	1	the	the	DET
gujaf-164	231	2	result	result	NOUN
gujaf-164	231	3	shows	show	VERB
gujaf-164	231	4	a	a	DET
gujaf-164	231	5	very	very	ADV
gujaf-164	231	6	high	high	ADJ
gujaf-164	231	7	deviation	deviation	NOUN
gujaf-164	231	8	from	from	ADP
gujaf-164	231	9	the	the	DET
gujaf-164	231	10	mean	mean	NOUN
gujaf-164	231	11	.	.	PUNCT
gujaf-164	232	1	lastly	lastly	ADV
gujaf-164	232	2	,	,	PUNCT
gujaf-164	232	3	leverage	leverage	NOUN
gujaf-164	232	4	has	have	VERB
gujaf-164	232	5	minimum	minimum	ADJ
gujaf-164	232	6	and	and	CCONJ
gujaf-164	232	7	maximum	maximum	ADJ
gujaf-164	232	8	values	value	NOUN
gujaf-164	232	9	of	of	ADP
gujaf-164	232	10	0.5390	0.5390	NUM
gujaf-164	232	11	and	and	CCONJ
gujaf-164	232	12	2.2223	2.2223	NUM
gujaf-164	232	13	respectively	respectively	ADV
gujaf-164	232	14	with	with	ADP
gujaf-164	232	15	mean	mean	ADJ
gujaf-164	232	16	and	and	CCONJ
gujaf-164	232	17	standard	standard	ADJ
gujaf-164	232	18	deviation	deviation	NOUN
gujaf-164	232	19	of	of	ADP
gujaf-164	232	20	0.7798	0.7798	NUM
gujaf-164	232	21	and	and	CCONJ
gujaf-164	232	22	0.5900	0.5900	NUM
gujaf-164	232	23	respectively	respectively	ADV
gujaf-164	232	24	.	.	PUNCT
gujaf-164	233	1	these	these	PRON
gujaf-164	233	2	indicates	indicate	VERB
gujaf-164	233	3	that	that	SCONJ
gujaf-164	233	4	most	most	ADJ
gujaf-164	233	5	of	of	ADP
gujaf-164	233	6	the	the	DET
gujaf-164	233	7	oil	oil	NOUN
gujaf-164	233	8	and	and	CCONJ
gujaf-164	233	9	gas	gas	NOUN
gujaf-164	233	10	firms	firm	NOUN
gujaf-164	233	11	in	in	ADP
gujaf-164	233	12	nigeria	nigeria	PROPN
gujaf-164	233	13	are	be	AUX
gujaf-164	233	14	levered	lever	VERB
gujaf-164	233	15	with	with	ADP
gujaf-164	233	16	an	an	DET
gujaf-164	233	17	average	average	ADJ
gujaf-164	233	18	debt	debt	NOUN
gujaf-164	233	19	to	to	ADP
gujaf-164	233	20	equity	equity	NOUN
gujaf-164	233	21	level	level	NOUN
gujaf-164	233	22	of	of	ADP
gujaf-164	233	23	about	about	ADV
gujaf-164	233	24	78	78	NUM
gujaf-164	233	25	%	%	NOUN
gujaf-164	233	26	.	.	PUNCT
gujaf-164	234	1	it	it	PRON
gujaf-164	234	2	also	also	ADV
gujaf-164	234	3	indicated	indicate	VERB
gujaf-164	234	4	a	a	DET
gujaf-164	234	5	low	low	ADJ
gujaf-164	234	6	dispersion	dispersion	NOUN
gujaf-164	234	7	of	of	ADP
gujaf-164	234	8	the	the	DET
gujaf-164	234	9	minimum	minimum	ADJ
gujaf-164	234	10	and	and	CCONJ
gujaf-164	234	11	maximum	maximum	ADJ
gujaf-164	234	12	value	value	NOUN
gujaf-164	234	13	from	from	ADP
gujaf-164	234	14	mean	mean	VERB
gujaf-164	234	15	.	.	PUNCT
gujaf-164	235	1	table	table	NOUN
gujaf-164	235	2	3	3	NUM
gujaf-164	235	3	:	:	PUNCT
gujaf-164	235	4	correlation	correlation	NOUN
gujaf-164	235	5	result	result	NOUN
gujaf-164	235	6	variables	variable	NOUN
gujaf-164	235	7	fmv	fmv	PROPN
gujaf-164	235	8	pa	pa	PROPN
gujaf-164	235	9	lea	lea	PROPN
gujaf-164	235	10	ea	ea	PROPN
gujaf-164	235	11	fsz	fsz	PROPN
gujaf-164	235	12	lev	lev	PROPN
gujaf-164	235	13	fmv	fmv	PROPN
gujaf-164	235	14	1.0000	1.0000	NUM
gujaf-164	235	15	pa	pa	PROPN
gujaf-164	235	16	0.2371	0.2371	NUM
gujaf-164	235	17	1.0000	1.0000	NUM
gujaf-164	235	18	lea	lea	NOUN
gujaf-164	235	19	0.4313	0.4313	NUM
gujaf-164	235	20	0.1355	0.1355	NUM
gujaf-164	235	21	1.0000	1.0000	NUM
gujaf-164	235	22	ea	ea	NOUN
gujaf-164	235	23	0.4007	0.4007	NUM
gujaf-164	235	24	0.8464	0.8464	NUM
gujaf-164	235	25	0.2752	0.2752	NUM
gujaf-164	235	26	1.0000	1.0000	NUM
gujaf-164	235	27	fsz	fsz	NOUN
gujaf-164	235	28	0.5007	0.5007	NUM
gujaf-164	235	29	0.3315	0.3315	NUM
gujaf-164	235	30	0.4062	0.4062	NUM
gujaf-164	235	31	0.6076	0.6076	NUM
gujaf-164	235	32	1.0000	1.0000	NUM
gujaf-164	235	33	lev	lev	NOUN
gujaf-164	235	34	0.7606	0.7606	NUM
gujaf-164	235	35	0.2018	0.2018	NUM
gujaf-164	235	36	0.1003	0.1003	NUM
gujaf-164	235	37	0.2437	0.2437	NUM
gujaf-164	235	38	0.2985	0.2985	NUM
gujaf-164	235	39	1.0000	1.0000	NUM
gujaf-164	235	40	source	source	NOUN
gujaf-164	235	41	:	:	PUNCT
gujaf-164	235	42	authors	author	NOUN
gujaf-164	235	43	’	’	PART
gujaf-164	235	44	compilation	compilation	NOUN
gujaf-164	235	45	from	from	ADP
gujaf-164	235	46	stata	stata	PROPN
gujaf-164	235	47	output	output	NOUN
gujaf-164	235	48	,	,	PUNCT
gujaf-164	235	49	2022	2022	NUM
gujaf-164	235	50	10	10	NUM
gujaf-164	235	51	table	table	NOUN
gujaf-164	235	52	3	3	NUM
gujaf-164	235	53	shows	show	VERB
gujaf-164	235	54	the	the	DET
gujaf-164	235	55	correlation	correlation	NOUN
gujaf-164	235	56	results	result	NOUN
gujaf-164	235	57	,	,	PUNCT
gujaf-164	235	58	it	it	PRON
gujaf-164	235	59	shows	show	VERB
gujaf-164	235	60	the	the	DET
gujaf-164	235	61	association	association	NOUN
gujaf-164	235	62	between	between	ADP
gujaf-164	235	63	firm	firm	ADJ
gujaf-164	235	64	market	market	NOUN
gujaf-164	235	65	value	value	NOUN
gujaf-164	235	66	with	with	ADP
gujaf-164	235	67	the	the	DET
gujaf-164	235	68	explanatory	explanatory	ADJ
gujaf-164	235	69	variables	variable	NOUN
gujaf-164	235	70	(	(	PUNCT
gujaf-164	235	71	philanthropic	philanthropic	NOUN
gujaf-164	235	72	activities	activity	NOUN
gujaf-164	235	73	,	,	PUNCT
gujaf-164	235	74	legal	legal	ADJ
gujaf-164	235	75	and	and	CCONJ
gujaf-164	235	76	ethical	ethical	ADJ
gujaf-164	235	77	activities	activity	NOUN
gujaf-164	235	78	and	and	CCONJ
gujaf-164	235	79	economic	economic	ADJ
gujaf-164	235	80	activities	activity	NOUN
gujaf-164	235	81	)	)	PUNCT
gujaf-164	235	82	and	and	CCONJ
gujaf-164	235	83	the	the	DET
gujaf-164	235	84	control	control	NOUN
gujaf-164	235	85	variables	variable	NOUN
gujaf-164	235	86	(	(	PUNCT
gujaf-164	235	87	firm	firm	ADJ
gujaf-164	235	88	size	size	NOUN
gujaf-164	235	89	and	and	CCONJ
gujaf-164	235	90	leverage	leverage	NOUN
gujaf-164	235	91	)	)	PUNCT
gujaf-164	235	92	.	.	PUNCT
gujaf-164	236	1	the	the	DET
gujaf-164	236	2	table	table	NOUN
gujaf-164	236	3	indicated	indicate	VERB
gujaf-164	236	4	that	that	SCONJ
gujaf-164	236	5	philanthropic	philanthropic	NOUN
gujaf-164	236	6	activities	activity	NOUN
gujaf-164	236	7	,	,	PUNCT
gujaf-164	236	8	legal	legal	ADJ
gujaf-164	236	9	and	and	CCONJ
gujaf-164	236	10	ethical	ethical	ADJ
gujaf-164	236	11	activities	activity	NOUN
gujaf-164	236	12	,	,	PUNCT
gujaf-164	236	13	economic	economic	ADJ
gujaf-164	236	14	activities	activity	NOUN
gujaf-164	236	15	,	,	PUNCT
gujaf-164	236	16	firm	firm	ADJ
gujaf-164	236	17	size	size	NOUN
gujaf-164	236	18	and	and	CCONJ
gujaf-164	236	19	leverage	leverage	NOUN
gujaf-164	236	20	are	be	AUX
gujaf-164	236	21	positively	positively	ADV
gujaf-164	236	22	and	and	CCONJ
gujaf-164	236	23	strongly	strongly	ADV
gujaf-164	236	24	correlated	correlate	VERB
gujaf-164	236	25	with	with	ADP
gujaf-164	236	26	firm	firm	ADJ
gujaf-164	236	27	market	market	NOUN
gujaf-164	236	28	value	value	NOUN
gujaf-164	236	29	of	of	ADP
gujaf-164	236	30	listed	list	VERB
gujaf-164	236	31	oil	oil	NOUN
gujaf-164	236	32	and	and	CCONJ
gujaf-164	236	33	gas	gas	NOUN
gujaf-164	236	34	firms	firm	NOUN
gujaf-164	236	35	in	in	ADP
gujaf-164	236	36	nigeria	nigeria	PROPN
gujaf-164	236	37	.	.	PUNCT
gujaf-164	237	1	however	however	ADV
gujaf-164	237	2	,	,	PUNCT
gujaf-164	237	3	the	the	DET
gujaf-164	237	4	result	result	NOUN
gujaf-164	237	5	showed	show	VERB
gujaf-164	237	6	that	that	SCONJ
gujaf-164	237	7	there	there	PRON
gujaf-164	237	8	is	be	VERB
gujaf-164	237	9	a	a	DET
gujaf-164	237	10	strong	strong	ADJ
gujaf-164	237	11	and	and	CCONJ
gujaf-164	237	12	positive	positive	ADJ
gujaf-164	237	13	correlation	correlation	NOUN
gujaf-164	237	14	amongst	amongst	ADP
gujaf-164	237	15	the	the	DET
gujaf-164	237	16	explanatory	explanatory	ADJ
gujaf-164	237	17	variables	variable	NOUN
gujaf-164	237	18	and	and	CCONJ
gujaf-164	237	19	control	control	NOUN
gujaf-164	237	20	variables	variable	NOUN
gujaf-164	237	21	except	except	SCONJ
gujaf-164	237	22	for	for	ADP
gujaf-164	237	23	pa	pa	PROPN
gujaf-164	237	24	and	and	CCONJ
gujaf-164	237	25	lea	lea	PROPN
gujaf-164	237	26	,	,	PUNCT
gujaf-164	237	27	lea	lea	NOUN
gujaf-164	237	28	and	and	CCONJ
gujaf-164	237	29	lev	lev	NOUN
gujaf-164	237	30	that	that	PRON
gujaf-164	237	31	have	have	VERB
gujaf-164	237	32	positive	positive	ADJ
gujaf-164	237	33	but	but	CCONJ
gujaf-164	237	34	weak	weak	ADJ
gujaf-164	237	35	association	association	NOUN
gujaf-164	237	36	.	.	PUNCT
gujaf-164	238	1	4.1	4.1	NUM
gujaf-164	238	2	regression	regression	NOUN
gujaf-164	238	3	and	and	CCONJ
gujaf-164	238	4	robustness	robustness	NOUN
gujaf-164	238	5	results	result	VERB
gujaf-164	238	6	the	the	DET
gujaf-164	238	7	table	table	NOUN
gujaf-164	238	8	4	4	NUM
gujaf-164	238	9	below	below	SCONJ
gujaf-164	238	10	presents	present	VERB
gujaf-164	238	11	the	the	DET
gujaf-164	238	12	summary	summary	NOUN
gujaf-164	238	13	of	of	ADP
gujaf-164	238	14	regression	regression	NOUN
gujaf-164	238	15	result	result	NOUN
gujaf-164	238	16	obtained	obtain	VERB
gujaf-164	238	17	from	from	ADP
gujaf-164	238	18	model	model	NOUN
gujaf-164	238	19	of	of	ADP
gujaf-164	238	20	robust	robust	ADJ
gujaf-164	238	21	ordinary	ordinary	ADJ
gujaf-164	238	22	least	least	ADJ
gujaf-164	238	23	square	square	ADJ
gujaf-164	238	24	regression	regression	NOUN
gujaf-164	238	25	(	(	PUNCT
gujaf-164	238	26	ols	ol	NOUN
gujaf-164	238	27	)	)	PUNCT
gujaf-164	238	28	as	as	ADV
gujaf-164	238	29	well	well	ADV
gujaf-164	238	30	as	as	ADP
gujaf-164	238	31	summary	summary	NOUN
gujaf-164	238	32	of	of	ADP
gujaf-164	238	33	the	the	DET
gujaf-164	238	34	diagnostic	diagnostic	ADJ
gujaf-164	238	35	tests	test	NOUN
gujaf-164	238	36	conducted	conduct	VERB
gujaf-164	238	37	.	.	PUNCT
gujaf-164	239	1	the	the	DET
gujaf-164	239	2	table	table	NOUN
gujaf-164	239	3	shows	show	VERB
gujaf-164	239	4	the	the	DET
gujaf-164	239	5	impact	impact	NOUN
gujaf-164	239	6	of	of	ADP
gujaf-164	239	7	each	each	DET
gujaf-164	239	8	independent	independent	ADJ
gujaf-164	239	9	variable	variable	NOUN
gujaf-164	239	10	on	on	ADP
gujaf-164	239	11	the	the	DET
gujaf-164	239	12	dependent	dependent	ADJ
gujaf-164	239	13	variable	variable	NOUN
gujaf-164	239	14	.	.	PUNCT
gujaf-164	240	1	it	it	PRON
gujaf-164	240	2	also	also	ADV
gujaf-164	240	3	shows	show	VERB
gujaf-164	240	4	the	the	DET
gujaf-164	240	5	combined	combine	VERB
gujaf-164	240	6	impact	impact	NOUN
gujaf-164	240	7	of	of	ADP
gujaf-164	240	8	the	the	DET
gujaf-164	240	9	independent	independent	ADJ
gujaf-164	240	10	variables	variable	NOUN
gujaf-164	240	11	on	on	ADP
gujaf-164	240	12	the	the	DET
gujaf-164	240	13	dependent	dependent	ADJ
gujaf-164	240	14	variable	variable	NOUN
gujaf-164	240	15	.	.	PUNCT
gujaf-164	241	1	the	the	DET
gujaf-164	241	2	table	table	NOUN
gujaf-164	241	3	is	be	AUX
gujaf-164	241	4	presented	present	VERB
gujaf-164	241	5	as	as	ADP
gujaf-164	241	6	below	below	ADV
gujaf-164	241	7	.	.	PUNCT
gujaf-164	242	1	table	table	NOUN
gujaf-164	242	2	4	4	NUM
gujaf-164	242	3	:	:	PUNCT
gujaf-164	242	4	summary	summary	NOUN
gujaf-164	242	5	of	of	ADP
gujaf-164	242	6	regression	regression	NOUN
gujaf-164	242	7	result	result	NOUN
gujaf-164	242	8	variables	variable	NOUN
gujaf-164	242	9	coefficient	coefficient	VERB
gujaf-164	242	10	t	t	NOUN
gujaf-164	242	11	-	-	PUNCT
gujaf-164	242	12	value	value	NOUN
gujaf-164	242	13	p	p	NOUN
gujaf-164	242	14	-	-	PUNCT
gujaf-164	242	15	value	value	NOUN
gujaf-164	242	16	pa	pa	PROPN
gujaf-164	242	17	-0.6811	-0.6811	PROPN
gujaf-164	242	18	-1.46	-1.46	VERB
gujaf-164	242	19	0.151	0.151	NUM
gujaf-164	242	20	lea	lea	PROPN
gujaf-164	242	21	1.5303	1.5303	NUM
gujaf-164	242	22	3.13	3.13	NUM
gujaf-164	242	23	0.003	0.003	NUM
gujaf-164	242	24	ea	ea	NOUN
gujaf-164	242	25	1.2624	1.2624	NUM
gujaf-164	242	26	1.83	1.83	NUM
gujaf-164	242	27	0.074	0.074	NUM
gujaf-164	242	28	fsz	fsz	VERB
gujaf-164	242	29	0.0591	0.0591	NUM
gujaf-164	242	30	0.99	0.99	NUM
gujaf-164	242	31	0.326	0.326	NUM
gujaf-164	242	32	lev	lev	NOUN
gujaf-164	242	33	1.3309	1.3309	NUM
gujaf-164	242	34	19.74	19.74	NUM
gujaf-164	242	35	0.000	0.000	NUM
gujaf-164	242	36	constant	constant	ADJ
gujaf-164	242	37	-1.2973	-1.2973	NOUN
gujaf-164	242	38	-3.01	-3.01	PUNCT
gujaf-164	242	39	0.004	0.004	NUM
gujaf-164	242	40	prob	prob	NOUN
gujaf-164	242	41	˃	˃	PROPN
gujaf-164	242	42	f	f	NOUN
gujaf-164	242	43	0.0000	0.0000	NUM
gujaf-164	242	44	r	r	X
gujaf-164	242	45	-	-	PUNCT
gujaf-164	242	46	sq	sq	NOUN
gujaf-164	242	47	.	.	NOUN
gujaf-164	242	48	0.7435	0.7435	NUM
gujaf-164	242	49	mean	mean	NOUN
gujaf-164	242	50	vif	vif	NOUN
gujaf-164	242	51	3.01	3.01	NUM
gujaf-164	242	52	hettest	hett	ADJ
gujaf-164	242	53	0.1863	0.1863	NUM
gujaf-164	242	54	hausman	hausman	NOUN
gujaf-164	242	55	0.9990	0.9990	NUM
gujaf-164	242	56	source	source	NOUN
gujaf-164	242	57	:	:	PUNCT
gujaf-164	242	58	authors	author	NOUN
gujaf-164	242	59	’	’	PART
gujaf-164	242	60	compilation	compilation	NOUN
gujaf-164	242	61	from	from	ADP
gujaf-164	242	62	stata	stata	PROPN
gujaf-164	242	63	output	output	NOUN
gujaf-164	242	64	,	,	PUNCT
gujaf-164	242	65	2022	2022	NUM
gujaf-164	242	66	from	from	ADP
gujaf-164	242	67	the	the	DET
gujaf-164	242	68	table	table	NOUN
gujaf-164	242	69	4	4	NUM
gujaf-164	242	70	above	above	ADV
gujaf-164	242	71	,	,	PUNCT
gujaf-164	242	72	the	the	DET
gujaf-164	242	73	r	r	NOUN
gujaf-164	242	74	2	2	NUM
gujaf-164	242	75	result	result	NOUN
gujaf-164	242	76	of	of	ADP
gujaf-164	242	77	(	(	PUNCT
gujaf-164	242	78	0.7435	0.7435	NUM
gujaf-164	242	79	)	)	PUNCT
gujaf-164	242	80	explains	explain	VERB
gujaf-164	242	81	that	that	SCONJ
gujaf-164	242	82	over	over	ADP
gujaf-164	242	83	74	74	NUM
gujaf-164	242	84	%	%	NOUN
gujaf-164	242	85	of	of	ADP
gujaf-164	242	86	the	the	DET
gujaf-164	242	87	variation	variation	NOUN
gujaf-164	242	88	in	in	ADP
gujaf-164	242	89	firm	firm	ADJ
gujaf-164	242	90	market	market	NOUN
gujaf-164	242	91	value	value	NOUN
gujaf-164	242	92	(	(	PUNCT
gujaf-164	242	93	fmv	fmv	PROPN
gujaf-164	242	94	)	)	PUNCT
gujaf-164	242	95	is	be	AUX
gujaf-164	242	96	caused	cause	VERB
gujaf-164	242	97	jointly	jointly	ADV
gujaf-164	242	98	by	by	ADP
gujaf-164	242	99	the	the	DET
gujaf-164	242	100	independent	independent	ADJ
gujaf-164	242	101	variables	variable	NOUN
gujaf-164	242	102	of	of	ADP
gujaf-164	242	103	the	the	DET
gujaf-164	242	104	study	study	NOUN
gujaf-164	242	105	and	and	CCONJ
gujaf-164	242	106	thee	thee	NOUN
gujaf-164	242	107	variables	variable	VERB
gujaf-164	242	108	the	the	DET
gujaf-164	242	109	control	control	NOUN
gujaf-164	242	110	the	the	DET
gujaf-164	242	111	noise	noise	NOUN
gujaf-164	242	112	in	in	ADP
gujaf-164	242	113	the	the	DET
gujaf-164	242	114	model	model	NOUN
gujaf-164	242	115	.	.	PUNCT
gujaf-164	243	1	the	the	DET
gujaf-164	243	2	result	result	NOUN
gujaf-164	243	3	of	of	ADP
gujaf-164	243	4	mean	mean	ADJ
gujaf-164	243	5	vif	vif	NOUN
gujaf-164	243	6	of	of	ADP
gujaf-164	243	7	3.01	3.01	NUM
gujaf-164	243	8	indicates	indicate	VERB
gujaf-164	243	9	the	the	DET
gujaf-164	243	10	absence	absence	NOUN
gujaf-164	243	11	of	of	ADP
gujaf-164	243	12	harmful	harmful	ADJ
gujaf-164	243	13	multicollinearity	multicollinearity	NOUN
gujaf-164	243	14	.	.	PUNCT
gujaf-164	244	1	according	accord	VERB
gujaf-164	244	2	to	to	ADP
gujaf-164	244	3	gujarati	gujarati	PROPN
gujaf-164	244	4	(	(	PUNCT
gujaf-164	244	5	2003	2003	NUM
gujaf-164	244	6	)	)	PUNCT
gujaf-164	244	7	,	,	PUNCT
gujaf-164	244	8	when	when	SCONJ
gujaf-164	244	9	the	the	DET
gujaf-164	244	10	vif	vif	NOUN
gujaf-164	244	11	and	and	CCONJ
gujaf-164	244	12	tolerance	tolerance	NOUN
gujaf-164	244	13	values	value	NOUN
gujaf-164	244	14	are	be	AUX
gujaf-164	244	15	below	below	ADP
gujaf-164	244	16	10	10	NUM
gujaf-164	244	17	and	and	CCONJ
gujaf-164	244	18	1	1	NUM
gujaf-164	244	19	respectively	respectively	ADV
gujaf-164	244	20	,	,	PUNCT
gujaf-164	244	21	it	it	PRON
gujaf-164	244	22	is	be	AUX
gujaf-164	244	23	assumed	assume	VERB
gujaf-164	244	24	that	that	SCONJ
gujaf-164	244	25	there	there	PRON
gujaf-164	244	26	is	be	VERB
gujaf-164	244	27	absence	absence	NOUN
gujaf-164	244	28	of	of	ADP
gujaf-164	244	29	perfect	perfect	ADJ
gujaf-164	244	30	correlation	correlation	NOUN
gujaf-164	244	31	among	among	ADP
gujaf-164	244	32	the	the	DET
gujaf-164	244	33	independent	independent	ADJ
gujaf-164	244	34	variables	variable	NOUN
gujaf-164	244	35	.	.	PUNCT
gujaf-164	245	1	it	it	PRON
gujaf-164	245	2	means	mean	VERB
gujaf-164	245	3	that	that	SCONJ
gujaf-164	245	4	multicollinearity	multicollinearity	NOUN
gujaf-164	245	5	is	be	AUX
gujaf-164	245	6	not	not	PART
gujaf-164	245	7	a	a	DET
gujaf-164	245	8	problem	problem	NOUN
gujaf-164	245	9	in	in	ADP
gujaf-164	245	10	the	the	DET
gujaf-164	245	11	data	datum	NOUN
gujaf-164	245	12	set	set	VERB
gujaf-164	245	13	of	of	ADP
gujaf-164	245	14	this	this	DET
gujaf-164	245	15	study	study	NOUN
gujaf-164	245	16	.	.	PUNCT
gujaf-164	246	1	the	the	DET
gujaf-164	246	2	hettest	hett	ADJ
gujaf-164	246	3	value	value	NOUN
gujaf-164	246	4	of	of	ADP
gujaf-164	246	5	(	(	PUNCT
gujaf-164	246	6	0.1863	0.1863	NUM
gujaf-164	246	7	)	)	PUNCT
gujaf-164	246	8	presented	present	VERB
gujaf-164	246	9	is	be	AUX
gujaf-164	246	10	the	the	DET
gujaf-164	246	11	probability	probability	NOUN
gujaf-164	246	12	value	value	NOUN
gujaf-164	246	13	,	,	PUNCT
gujaf-164	246	14	it	it	PRON
gujaf-164	246	15	indicates	indicate	VERB
gujaf-164	246	16	that	that	SCONJ
gujaf-164	246	17	hettest	hettest	NOUN
gujaf-164	246	18	is	be	AUX
gujaf-164	246	19	insignificant	insignificant	ADJ
gujaf-164	246	20	.	.	PUNCT
gujaf-164	247	1	this	this	PRON
gujaf-164	247	2	shows	show	VERB
gujaf-164	247	3	that	that	SCONJ
gujaf-164	247	4	constant	constant	ADJ
gujaf-164	247	5	variance	variance	NOUN
gujaf-164	247	6	and	and	CCONJ
gujaf-164	247	7	the	the	DET
gujaf-164	247	8	disturbances	disturbance	NOUN
gujaf-164	247	9	ui	ui	NOUN
gujaf-164	247	10	appearing	appear	VERB
gujaf-164	247	11	in	in	ADP
gujaf-164	247	12	the	the	DET
gujaf-164	247	13	population	population	NOUN
gujaf-164	247	14	regression	regression	NOUN
gujaf-164	247	15	function	function	NOUN
gujaf-164	247	16	is	be	AUX
gujaf-164	247	17	homoscedastic	homoscedastic	ADJ
gujaf-164	247	18	.	.	PUNCT
gujaf-164	248	1	despite	despite	SCONJ
gujaf-164	248	2	this	this	PRON
gujaf-164	248	3	,	,	PUNCT
gujaf-164	248	4	fixed	fix	VERB
gujaf-164	248	5	and	and	CCONJ
gujaf-164	248	6	random	random	ADJ
gujaf-164	248	7	effect	effect	NOUN
gujaf-164	248	8	regression	regression	NOUN
gujaf-164	248	9	were	be	AUX
gujaf-164	248	10	runned	runne	VERB
gujaf-164	248	11	and	and	CCONJ
gujaf-164	248	12	hausman	hausman	ADJ
gujaf-164	248	13	specification	specification	NOUN
gujaf-164	248	14	was	be	AUX
gujaf-164	248	15	conducted	conduct	VERB
gujaf-164	248	16	to	to	PART
gujaf-164	248	17	provide	provide	VERB
gujaf-164	248	18	11	11	NUM
gujaf-164	248	19	the	the	DET
gujaf-164	248	20	statistical	statistical	ADJ
gujaf-164	248	21	evidence	evidence	NOUN
gujaf-164	248	22	of	of	ADP
gujaf-164	248	23	which	which	PRON
gujaf-164	248	24	of	of	ADP
gujaf-164	248	25	the	the	DET
gujaf-164	248	26	two	two	NUM
gujaf-164	248	27	should	should	AUX
gujaf-164	248	28	be	be	AUX
gujaf-164	248	29	explained	explain	VERB
gujaf-164	248	30	.	.	PUNCT
gujaf-164	249	1	however	however	ADV
gujaf-164	249	2	,	,	PUNCT
gujaf-164	249	3	the	the	DET
gujaf-164	249	4	hausman	hausman	ADJ
gujaf-164	249	5	results	result	NOUN
gujaf-164	249	6	indicated	indicate	VERB
gujaf-164	249	7	an	an	DET
gujaf-164	249	8	insignificant	insignificant	ADJ
gujaf-164	249	9	probability	probability	NOUN
gujaf-164	249	10	value	value	NOUN
gujaf-164	249	11	of	of	ADP
gujaf-164	249	12	(	(	PUNCT
gujaf-164	249	13	0.9990	0.9990	NUM
gujaf-164	249	14	)	)	PUNCT
gujaf-164	249	15	.	.	PUNCT
gujaf-164	250	1	the	the	DET
gujaf-164	250	2	rule	rule	NOUN
gujaf-164	250	3	states	state	VERB
gujaf-164	250	4	that	that	SCONJ
gujaf-164	250	5	when	when	SCONJ
gujaf-164	250	6	the	the	DET
gujaf-164	250	7	probability	probability	NOUN
gujaf-164	250	8	value	value	NOUN
gujaf-164	250	9	of	of	ADP
gujaf-164	250	10	hausman	hausman	NOUN
gujaf-164	250	11	is	be	AUX
gujaf-164	250	12	insignificant	insignificant	ADJ
gujaf-164	250	13	,	,	PUNCT
gujaf-164	250	14	robust	robust	ADJ
gujaf-164	250	15	ols	ol	NOUN
gujaf-164	250	16	regression	regression	NOUN
gujaf-164	250	17	should	should	AUX
gujaf-164	250	18	be	be	AUX
gujaf-164	250	19	runned	runne	VERB
gujaf-164	250	20	and	and	CCONJ
gujaf-164	250	21	interpreted	interpret	VERB
gujaf-164	250	22	.	.	PUNCT
gujaf-164	251	1	therefore	therefore	ADV
gujaf-164	251	2	,	,	PUNCT
gujaf-164	251	3	the	the	DET
gujaf-164	251	4	regression	regression	NOUN
gujaf-164	251	5	result	result	VERB
gujaf-164	251	6	above	above	ADV
gujaf-164	251	7	is	be	AUX
gujaf-164	251	8	the	the	DET
gujaf-164	251	9	robust	robust	ADJ
gujaf-164	251	10	ols	ol	NOUN
gujaf-164	251	11	and	and	CCONJ
gujaf-164	251	12	it	it	PRON
gujaf-164	251	13	is	be	AUX
gujaf-164	251	14	interpreted	interpret	VERB
gujaf-164	251	15	below	below	ADV
gujaf-164	251	16	.	.	PUNCT
gujaf-164	252	1	table	table	NOUN
gujaf-164	252	2	4	4	NUM
gujaf-164	252	3	above	above	ADV
gujaf-164	252	4	shows	show	VERB
gujaf-164	252	5	that	that	SCONJ
gujaf-164	252	6	,	,	PUNCT
gujaf-164	252	7	philanthropic	philanthropic	NOUN
gujaf-164	252	8	activities	activity	NOUN
gujaf-164	252	9	of	of	ADP
gujaf-164	252	10	listed	list	VERB
gujaf-164	252	11	oil	oil	NOUN
gujaf-164	252	12	and	and	CCONJ
gujaf-164	252	13	gas	gas	NOUN
gujaf-164	252	14	firms	firm	NOUN
gujaf-164	252	15	in	in	ADP
gujaf-164	252	16	nigeria	nigeria	PROPN
gujaf-164	252	17	has	have	VERB
gujaf-164	252	18	a	a	DET
gujaf-164	252	19	negative	negative	ADJ
gujaf-164	252	20	insignificant	insignificant	ADJ
gujaf-164	252	21	impact	impact	NOUN
gujaf-164	252	22	on	on	ADP
gujaf-164	252	23	firm	firm	ADJ
gujaf-164	252	24	market	market	NOUN
gujaf-164	252	25	value	value	NOUN
gujaf-164	252	26	,	,	PUNCT
gujaf-164	252	27	this	this	PRON
gujaf-164	252	28	is	be	AUX
gujaf-164	252	29	from	from	ADP
gujaf-164	252	30	the	the	DET
gujaf-164	252	31	coefficient	coefficient	NOUN
gujaf-164	252	32	of	of	ADP
gujaf-164	252	33	-0.6811	-0.6811	NOUN
gujaf-164	252	34	and	and	CCONJ
gujaf-164	252	35	a	a	DET
gujaf-164	252	36	significance	significance	NOUN
gujaf-164	252	37	value	value	NOUN
gujaf-164	252	38	of	of	ADP
gujaf-164	252	39	0.151	0.151	NUM
gujaf-164	252	40	.	.	PUNCT
gujaf-164	253	1	this	this	PRON
gujaf-164	253	2	implies	imply	VERB
gujaf-164	253	3	that	that	SCONJ
gujaf-164	253	4	any	any	DET
gujaf-164	253	5	increase	increase	NOUN
gujaf-164	253	6	in	in	ADP
gujaf-164	253	7	philanthropic	philanthropic	NOUN
gujaf-164	253	8	activities	activity	NOUN
gujaf-164	253	9	by	by	ADP
gujaf-164	253	10	listed	list	VERB
gujaf-164	253	11	oil	oil	NOUN
gujaf-164	253	12	and	and	CCONJ
gujaf-164	253	13	gas	gas	NOUN
gujaf-164	253	14	firms	firm	NOUN
gujaf-164	253	15	in	in	ADP
gujaf-164	253	16	nigeria	nigeria	PROPN
gujaf-164	253	17	will	will	AUX
gujaf-164	253	18	result	result	VERB
gujaf-164	253	19	to	to	ADP
gujaf-164	253	20	an	an	DET
gujaf-164	253	21	insignificant	insignificant	ADJ
gujaf-164	253	22	reduction	reduction	NOUN
gujaf-164	253	23	on	on	ADP
gujaf-164	253	24	firm	firm	ADJ
gujaf-164	253	25	market	market	NOUN
gujaf-164	253	26	value	value	NOUN
gujaf-164	253	27	.	.	PUNCT
gujaf-164	254	1	this	this	DET
gujaf-164	254	2	result	result	NOUN
gujaf-164	254	3	is	be	AUX
gujaf-164	254	4	in	in	ADP
gujaf-164	254	5	line	line	NOUN
gujaf-164	254	6	with	with	ADP
gujaf-164	254	7	the	the	DET
gujaf-164	254	8	findings	finding	NOUN
gujaf-164	254	9	of	of	ADP
gujaf-164	254	10	abubakar	abubakar	PROPN
gujaf-164	254	11	et	et	PROPN
gujaf-164	254	12	al	al	PROPN
gujaf-164	254	13	.	.	PROPN
gujaf-164	255	1	(	(	PUNCT
gujaf-164	255	2	2017	2017	NUM
gujaf-164	255	3	)	)	PUNCT
gujaf-164	255	4	and	and	CCONJ
gujaf-164	255	5	alsahlawi	alsahlawi	PROPN
gujaf-164	255	6	,	,	PUNCT
gujaf-164	255	7	chebbi	chebbi	NOUN
gujaf-164	255	8	,	,	PUNCT
gujaf-164	255	9	and	and	CCONJ
gujaf-164	255	10	ammer	ammer	NOUN
gujaf-164	255	11	(	(	PUNCT
gujaf-164	255	12	2021	2021	NUM
gujaf-164	255	13	)	)	PUNCT
gujaf-164	255	14	but	but	CCONJ
gujaf-164	255	15	contrary	contrary	ADJ
gujaf-164	255	16	to	to	ADP
gujaf-164	255	17	that	that	PRON
gujaf-164	255	18	of	of	ADP
gujaf-164	255	19	yang	yang	PROPN
gujaf-164	255	20	et	et	PROPN
gujaf-164	255	21	al	al	PROPN
gujaf-164	255	22	.	.	PROPN
gujaf-164	256	1	(	(	PUNCT
gujaf-164	256	2	2020	2020	NUM
gujaf-164	256	3	)	)	PUNCT
gujaf-164	256	4	,	,	PUNCT
gujaf-164	256	5	and	and	CCONJ
gujaf-164	256	6	okpala	okpala	VERB
gujaf-164	256	7	&	&	CCONJ
gujaf-164	256	8	iredele	iredele	PROPN
gujaf-164	256	9	(	(	PUNCT
gujaf-164	256	10	2018	2018	NUM
gujaf-164	256	11	)	)	PUNCT
gujaf-164	256	12	.	.	PUNCT
gujaf-164	257	1	this	this	DET
gujaf-164	257	2	result	result	NOUN
gujaf-164	257	3	therefore	therefore	ADV
gujaf-164	257	4	provides	provide	VERB
gujaf-164	257	5	evidence	evidence	NOUN
gujaf-164	257	6	to	to	PART
gujaf-164	257	7	fail	fail	VERB
gujaf-164	257	8	to	to	PART
gujaf-164	257	9	reject	reject	VERB
gujaf-164	257	10	the	the	DET
gujaf-164	257	11	null	null	ADJ
gujaf-164	257	12	hypothesis	hypothesis	NOUN
gujaf-164	257	13	1	1	NUM
gujaf-164	257	14	of	of	ADP
gujaf-164	257	15	the	the	DET
gujaf-164	257	16	study	study	NOUN
gujaf-164	257	17	.	.	PUNCT
gujaf-164	258	1	the	the	DET
gujaf-164	258	2	table	table	NOUN
gujaf-164	258	3	also	also	ADV
gujaf-164	258	4	shows	show	VERB
gujaf-164	258	5	that	that	SCONJ
gujaf-164	258	6	,	,	PUNCT
gujaf-164	258	7	legal	legal	ADJ
gujaf-164	258	8	and	and	CCONJ
gujaf-164	258	9	ethical	ethical	ADJ
gujaf-164	258	10	activities	activity	NOUN
gujaf-164	258	11	have	have	VERB
gujaf-164	258	12	a	a	DET
gujaf-164	258	13	coefficient	coefficient	NOUN
gujaf-164	258	14	of	of	ADP
gujaf-164	258	15	1.5303	1.5303	NUM
gujaf-164	258	16	and	and	CCONJ
gujaf-164	258	17	p	p	NOUN
gujaf-164	258	18	-	-	PUNCT
gujaf-164	258	19	value	value	NOUN
gujaf-164	258	20	of	of	ADP
gujaf-164	258	21	0.003	0.003	NUM
gujaf-164	258	22	which	which	PRON
gujaf-164	258	23	is	be	AUX
gujaf-164	258	24	significant	significant	ADJ
gujaf-164	258	25	at	at	ADP
gujaf-164	258	26	5	5	NUM
gujaf-164	258	27	%	%	NOUN
gujaf-164	258	28	level	level	NOUN
gujaf-164	258	29	.	.	PUNCT
gujaf-164	259	1	these	these	DET
gujaf-164	259	2	values	value	NOUN
gujaf-164	259	3	indicate	indicate	VERB
gujaf-164	259	4	that	that	SCONJ
gujaf-164	259	5	lea	lea	PROPN
gujaf-164	259	6	has	have	VERB
gujaf-164	259	7	a	a	DET
gujaf-164	259	8	significant	significant	ADJ
gujaf-164	259	9	positive	positive	ADJ
gujaf-164	259	10	impact	impact	NOUN
gujaf-164	259	11	on	on	ADP
gujaf-164	259	12	firm	firm	ADJ
gujaf-164	259	13	market	market	NOUN
gujaf-164	259	14	value	value	NOUN
gujaf-164	259	15	of	of	ADP
gujaf-164	259	16	listed	list	VERB
gujaf-164	259	17	oil	oil	NOUN
gujaf-164	259	18	and	and	CCONJ
gujaf-164	259	19	gas	gas	NOUN
gujaf-164	259	20	firms	firm	NOUN
gujaf-164	259	21	in	in	ADP
gujaf-164	259	22	nigeria	nigeria	PROPN
gujaf-164	259	23	.	.	PUNCT
gujaf-164	260	1	the	the	DET
gujaf-164	260	2	coefficient	coefficient	NOUN
gujaf-164	260	3	value	value	NOUN
gujaf-164	260	4	of	of	ADP
gujaf-164	260	5	1.5303	1.5303	NUM
gujaf-164	260	6	implies	imply	VERB
gujaf-164	260	7	that	that	SCONJ
gujaf-164	260	8	,	,	PUNCT
gujaf-164	260	9	an	an	DET
gujaf-164	260	10	increase	increase	NOUN
gujaf-164	260	11	in	in	ADP
gujaf-164	260	12	disclosure	disclosure	NOUN
gujaf-164	260	13	of	of	ADP
gujaf-164	260	14	one	one	NUM
gujaf-164	260	15	of	of	ADP
gujaf-164	260	16	the	the	DET
gujaf-164	260	17	lea	lea	NOUN
gujaf-164	260	18	,	,	PUNCT
gujaf-164	260	19	firm	firm	ADJ
gujaf-164	260	20	market	market	NOUN
gujaf-164	260	21	value	value	NOUN
gujaf-164	260	22	will	will	AUX
gujaf-164	260	23	increase	increase	VERB
gujaf-164	260	24	by	by	ADP
gujaf-164	260	25	n1.53k	n1.53k	NOUN
gujaf-164	260	26	.	.	PUNCT
gujaf-164	261	1	the	the	DET
gujaf-164	261	2	findings	finding	NOUN
gujaf-164	261	3	of	of	ADP
gujaf-164	261	4	this	this	PRON
gujaf-164	261	5	is	be	AUX
gujaf-164	261	6	in	in	ADP
gujaf-164	261	7	consistence	consistence	NOUN
gujaf-164	261	8	with	with	ADP
gujaf-164	261	9	that	that	PRON
gujaf-164	261	10	of	of	ADP
gujaf-164	261	11	;	;	PUNCT
gujaf-164	261	12	qamruzzaman	qamruzzaman	PROPN
gujaf-164	261	13	et	et	PROPN
gujaf-164	261	14	al	al	PROPN
gujaf-164	261	15	.	.	PROPN
gujaf-164	262	1	(	(	PUNCT
gujaf-164	262	2	2021	2021	NUM
gujaf-164	262	3	)	)	PUNCT
gujaf-164	262	4	,	,	PUNCT
gujaf-164	262	5	yang	yang	PROPN
gujaf-164	262	6	et	et	PROPN
gujaf-164	262	7	al	al	PROPN
gujaf-164	262	8	.	.	PROPN
gujaf-164	263	1	(	(	PUNCT
gujaf-164	263	2	2020	2020	NUM
gujaf-164	263	3	)	)	PUNCT
gujaf-164	263	4	,	,	PUNCT
gujaf-164	263	5	and	and	CCONJ
gujaf-164	263	6	okpala	okpala	VERB
gujaf-164	263	7	&	&	CCONJ
gujaf-164	263	8	iredele	iredele	PROPN
gujaf-164	263	9	(	(	PUNCT
gujaf-164	263	10	2018	2018	NUM
gujaf-164	263	11	)	)	PUNCT
gujaf-164	263	12	who	who	PRON
gujaf-164	263	13	found	find	VERB
gujaf-164	263	14	a	a	DET
gujaf-164	263	15	significant	significant	ADJ
gujaf-164	263	16	effect	effect	NOUN
gujaf-164	263	17	of	of	ADP
gujaf-164	263	18	environmental	environmental	ADJ
gujaf-164	263	19	disclosure	disclosure	NOUN
gujaf-164	263	20	on	on	ADP
gujaf-164	263	21	firm	firm	ADJ
gujaf-164	263	22	market	market	NOUN
gujaf-164	263	23	value	value	NOUN
gujaf-164	263	24	.	.	PUNCT
gujaf-164	264	1	it	it	PRON
gujaf-164	264	2	is	be	AUX
gujaf-164	264	3	however	however	ADV
gujaf-164	264	4	in	in	ADP
gujaf-164	264	5	disagreement	disagreement	NOUN
gujaf-164	264	6	with	with	ADP
gujaf-164	264	7	the	the	DET
gujaf-164	264	8	findings	finding	NOUN
gujaf-164	264	9	of	of	ADP
gujaf-164	264	10	;	;	PUNCT
gujaf-164	264	11	udo	udo	X
gujaf-164	264	12	(	(	PUNCT
gujaf-164	264	13	2019	2019	NUM
gujaf-164	264	14	)	)	PUNCT
gujaf-164	264	15	and	and	CCONJ
gujaf-164	264	16	abubakar	abubakar	PROPN
gujaf-164	264	17	et	et	PROPN
gujaf-164	264	18	al	al	PROPN
gujaf-164	264	19	.	.	PROPN
gujaf-164	265	1	(	(	PUNCT
gujaf-164	265	2	2017	2017	NUM
gujaf-164	265	3	)	)	PUNCT
gujaf-164	265	4	who	who	PRON
gujaf-164	265	5	found	find	VERB
gujaf-164	265	6	no	no	DET
gujaf-164	265	7	significant	significant	ADJ
gujaf-164	265	8	impact	impact	NOUN
gujaf-164	265	9	of	of	ADP
gujaf-164	265	10	environmental	environmental	ADJ
gujaf-164	265	11	disclosure	disclosure	NOUN
gujaf-164	265	12	on	on	ADP
gujaf-164	265	13	market	market	NOUN
gujaf-164	265	14	value	value	NOUN
gujaf-164	265	15	of	of	ADP
gujaf-164	265	16	firms	firm	NOUN
gujaf-164	265	17	.	.	PUNCT
gujaf-164	266	1	this	this	PRON
gujaf-164	266	2	is	be	AUX
gujaf-164	266	3	also	also	ADV
gujaf-164	266	4	,	,	PUNCT
gujaf-164	266	5	provides	provide	VERB
gujaf-164	266	6	evidence	evidence	NOUN
gujaf-164	266	7	to	to	PART
gujaf-164	266	8	reject	reject	VERB
gujaf-164	266	9	the	the	DET
gujaf-164	266	10	null	null	ADJ
gujaf-164	266	11	hypothesis	hypothesis	NOUN
gujaf-164	266	12	2	2	NUM
gujaf-164	266	13	of	of	ADP
gujaf-164	266	14	the	the	DET
gujaf-164	266	15	study	study	NOUN
gujaf-164	266	16	which	which	PRON
gujaf-164	266	17	states	state	VERB
gujaf-164	266	18	that	that	SCONJ
gujaf-164	266	19	,	,	PUNCT
gujaf-164	266	20	lea	lea	PROPN
gujaf-164	266	21	has	have	VERB
gujaf-164	266	22	no	no	DET
gujaf-164	266	23	significant	significant	ADJ
gujaf-164	266	24	impact	impact	NOUN
gujaf-164	266	25	on	on	ADP
gujaf-164	266	26	firm	firm	ADJ
gujaf-164	266	27	market	market	NOUN
gujaf-164	266	28	value	value	NOUN
gujaf-164	266	29	of	of	ADP
gujaf-164	266	30	listed	list	VERB
gujaf-164	266	31	oil	oil	NOUN
gujaf-164	266	32	and	and	CCONJ
gujaf-164	266	33	gas	gas	NOUN
gujaf-164	266	34	firms	firm	NOUN
gujaf-164	266	35	in	in	ADP
gujaf-164	266	36	nigeria	nigeria	PROPN
gujaf-164	266	37	.	.	PUNCT
gujaf-164	267	1	further	far	ADV
gujaf-164	267	2	,	,	PUNCT
gujaf-164	267	3	the	the	DET
gujaf-164	267	4	result	result	NOUN
gujaf-164	267	5	of	of	ADP
gujaf-164	267	6	economic	economic	ADJ
gujaf-164	267	7	activities	activity	NOUN
gujaf-164	267	8	reveals	reveal	VERB
gujaf-164	267	9	that	that	SCONJ
gujaf-164	267	10	,	,	PUNCT
gujaf-164	267	11	ea	ea	PROPN
gujaf-164	267	12	has	have	VERB
gujaf-164	267	13	a	a	DET
gujaf-164	267	14	significant	significant	ADJ
gujaf-164	267	15	and	and	CCONJ
gujaf-164	267	16	positive	positive	ADJ
gujaf-164	267	17	association	association	NOUN
gujaf-164	267	18	with	with	ADP
gujaf-164	267	19	fmv	fmv	NOUN
gujaf-164	267	20	with	with	ADP
gujaf-164	267	21	coefficient	coefficient	NOUN
gujaf-164	267	22	of	of	ADP
gujaf-164	267	23	1.2624	1.2624	NUM
gujaf-164	267	24	and	and	CCONJ
gujaf-164	267	25	a	a	DET
gujaf-164	267	26	p	p	NOUN
gujaf-164	267	27	-	-	PUNCT
gujaf-164	267	28	value	value	NOUN
gujaf-164	267	29	of	of	ADP
gujaf-164	267	30	0.074	0.074	NUM
gujaf-164	267	31	which	which	PRON
gujaf-164	267	32	is	be	AUX
gujaf-164	267	33	significant	significant	ADJ
gujaf-164	267	34	at	at	ADP
gujaf-164	267	35	10	10	NUM
gujaf-164	267	36	%	%	NOUN
gujaf-164	267	37	.	.	PUNCT
gujaf-164	268	1	it	it	PRON
gujaf-164	268	2	indicates	indicate	VERB
gujaf-164	268	3	that	that	SCONJ
gujaf-164	268	4	,	,	PUNCT
gujaf-164	268	5	the	the	DET
gujaf-164	268	6	positive	positive	ADJ
gujaf-164	268	7	coefficient	coefficient	NOUN
gujaf-164	268	8	of	of	ADP
gujaf-164	268	9	1.2624	1.2624	NUM
gujaf-164	268	10	confirms	confirm	VERB
gujaf-164	268	11	that	that	SCONJ
gujaf-164	268	12	an	an	DET
gujaf-164	268	13	increase	increase	NOUN
gujaf-164	268	14	in	in	ADP
gujaf-164	268	15	disclosure	disclosure	NOUN
gujaf-164	268	16	of	of	ADP
gujaf-164	268	17	one	one	NUM
gujaf-164	268	18	economic	economic	ADJ
gujaf-164	268	19	activity	activity	NOUN
gujaf-164	268	20	will	will	AUX
gujaf-164	268	21	increase	increase	VERB
gujaf-164	268	22	firm	firm	ADJ
gujaf-164	268	23	market	market	NOUN
gujaf-164	268	24	value	value	NOUN
gujaf-164	268	25	by	by	ADP
gujaf-164	268	26	n1.26k	n1.26k	NOUN
gujaf-164	268	27	.	.	PUNCT
gujaf-164	269	1	the	the	DET
gujaf-164	269	2	findings	finding	NOUN
gujaf-164	269	3	of	of	ADP
gujaf-164	269	4	this	this	PRON
gujaf-164	269	5	is	be	AUX
gujaf-164	269	6	in	in	ADP
gujaf-164	269	7	consistence	consistence	NOUN
gujaf-164	269	8	with	with	ADP
gujaf-164	269	9	that	that	PRON
gujaf-164	269	10	of	of	ADP
gujaf-164	269	11	;	;	PUNCT
gujaf-164	269	12	qamruzzaman	qamruzzaman	PROPN
gujaf-164	269	13	et	et	PROPN
gujaf-164	269	14	al	al	PROPN
gujaf-164	269	15	.	.	PROPN
gujaf-164	270	1	(	(	PUNCT
gujaf-164	270	2	2021	2021	NUM
gujaf-164	270	3	)	)	PUNCT
gujaf-164	270	4	,	,	PUNCT
gujaf-164	270	5	yang	yang	PROPN
gujaf-164	270	6	et	et	PROPN
gujaf-164	270	7	al	al	PROPN
gujaf-164	270	8	.	.	PROPN
gujaf-164	271	1	(	(	PUNCT
gujaf-164	271	2	2020	2020	NUM
gujaf-164	271	3	)	)	PUNCT
gujaf-164	271	4	,	,	PUNCT
gujaf-164	271	5	and	and	CCONJ
gujaf-164	271	6	okpala	okpala	VERB
gujaf-164	271	7	&	&	CCONJ
gujaf-164	271	8	iredele	iredele	PROPN
gujaf-164	271	9	(	(	PUNCT
gujaf-164	271	10	2018	2018	NUM
gujaf-164	271	11	)	)	PUNCT
gujaf-164	271	12	who	who	PRON
gujaf-164	271	13	found	find	VERB
gujaf-164	271	14	a	a	DET
gujaf-164	271	15	significant	significant	ADJ
gujaf-164	271	16	effect	effect	NOUN
gujaf-164	271	17	of	of	ADP
gujaf-164	271	18	environmental	environmental	ADJ
gujaf-164	271	19	disclosure	disclosure	NOUN
gujaf-164	271	20	on	on	ADP
gujaf-164	271	21	firm	firm	ADJ
gujaf-164	271	22	market	market	NOUN
gujaf-164	271	23	value	value	NOUN
gujaf-164	271	24	.	.	PUNCT
gujaf-164	272	1	it	it	PRON
gujaf-164	272	2	is	be	AUX
gujaf-164	272	3	however	however	ADV
gujaf-164	272	4	in	in	ADP
gujaf-164	272	5	disagreement	disagreement	NOUN
gujaf-164	272	6	with	with	ADP
gujaf-164	272	7	the	the	DET
gujaf-164	272	8	findings	finding	NOUN
gujaf-164	272	9	of	of	ADP
gujaf-164	272	10	;	;	PUNCT
gujaf-164	272	11	udo	udo	X
gujaf-164	272	12	(	(	PUNCT
gujaf-164	272	13	2019	2019	NUM
gujaf-164	272	14	)	)	PUNCT
gujaf-164	272	15	and	and	CCONJ
gujaf-164	272	16	abubakar	abubakar	PROPN
gujaf-164	272	17	et	et	PROPN
gujaf-164	272	18	al	al	PROPN
gujaf-164	272	19	.	.	PROPN
gujaf-164	273	1	(	(	PUNCT
gujaf-164	273	2	2017	2017	NUM
gujaf-164	273	3	)	)	PUNCT
gujaf-164	273	4	who	who	PRON
gujaf-164	273	5	found	find	VERB
gujaf-164	273	6	no	no	DET
gujaf-164	273	7	significant	significant	ADJ
gujaf-164	273	8	impact	impact	NOUN
gujaf-164	273	9	of	of	ADP
gujaf-164	273	10	environmental	environmental	ADJ
gujaf-164	273	11	disclosure	disclosure	NOUN
gujaf-164	273	12	on	on	ADP
gujaf-164	273	13	market	market	NOUN
gujaf-164	273	14	value	value	NOUN
gujaf-164	273	15	of	of	ADP
gujaf-164	273	16	firms	firm	NOUN
gujaf-164	273	17	.	.	PUNCT
gujaf-164	274	1	this	this	DET
gujaf-164	274	2	study	study	NOUN
gujaf-164	274	3	therefore	therefore	ADV
gujaf-164	274	4	rejects	reject	VERB
gujaf-164	274	5	the	the	DET
gujaf-164	274	6	null	null	ADJ
gujaf-164	274	7	hypothesis	hypothesis	NOUN
gujaf-164	274	8	3	3	NUM
gujaf-164	274	9	which	which	PRON
gujaf-164	274	10	states	state	VERB
gujaf-164	274	11	that	that	SCONJ
gujaf-164	274	12	economic	economic	ADJ
gujaf-164	274	13	activities	activity	NOUN
gujaf-164	274	14	has	have	VERB
gujaf-164	274	15	no	no	DET
gujaf-164	274	16	significant	significant	ADJ
gujaf-164	274	17	impact	impact	NOUN
gujaf-164	274	18	on	on	ADP
gujaf-164	274	19	firm	firm	ADJ
gujaf-164	274	20	value	value	NOUN
gujaf-164	274	21	of	of	ADP
gujaf-164	274	22	listed	list	VERB
gujaf-164	274	23	oil	oil	NOUN
gujaf-164	274	24	and	and	CCONJ
gujaf-164	274	25	gas	gas	NOUN
gujaf-164	274	26	firms	firm	NOUN
gujaf-164	274	27	in	in	ADP
gujaf-164	274	28	nigeria	nigeria	PROPN
gujaf-164	274	29	.	.	PUNCT
gujaf-164	275	1	5	5	X
gujaf-164	275	2	.	.	X
gujaf-164	275	3	conclusions	conclusion	NOUN
gujaf-164	275	4	and	and	CCONJ
gujaf-164	275	5	recommendations	recommendation	NOUN
gujaf-164	275	6	the	the	DET
gujaf-164	275	7	study	study	NOUN
gujaf-164	275	8	investigated	investigate	VERB
gujaf-164	275	9	the	the	DET
gujaf-164	275	10	impact	impact	NOUN
gujaf-164	275	11	of	of	ADP
gujaf-164	275	12	environmental	environmental	ADJ
gujaf-164	275	13	disclosure	disclosure	NOUN
gujaf-164	275	14	on	on	ADP
gujaf-164	275	15	market	market	NOUN
gujaf-164	275	16	value	value	NOUN
gujaf-164	275	17	of	of	ADP
gujaf-164	275	18	oil	oil	NOUN
gujaf-164	275	19	and	and	CCONJ
gujaf-164	275	20	gas	gas	NOUN
gujaf-164	275	21	firms	firm	NOUN
gujaf-164	275	22	listed	list	VERB
gujaf-164	275	23	on	on	ADP
gujaf-164	275	24	the	the	DET
gujaf-164	275	25	nigerian	nigerian	ADJ
gujaf-164	275	26	exchange	exchange	NOUN
gujaf-164	275	27	group	group	NOUN
gujaf-164	275	28	from	from	ADP
gujaf-164	275	29	2016	2016	NUM
gujaf-164	275	30	-	-	SYM
gujaf-164	275	31	2020	2020	NUM
gujaf-164	275	32	.	.	PUNCT
gujaf-164	276	1	from	from	ADP
gujaf-164	276	2	the	the	DET
gujaf-164	276	3	regression	regression	NOUN
gujaf-164	276	4	result	result	NOUN
gujaf-164	276	5	used	use	VERB
gujaf-164	276	6	to	to	PART
gujaf-164	276	7	examine	examine	VERB
gujaf-164	276	8	the	the	DET
gujaf-164	276	9	impact	impact	NOUN
gujaf-164	276	10	of	of	ADP
gujaf-164	276	11	environmental	environmental	ADJ
gujaf-164	276	12	disclosure	disclosure	NOUN
gujaf-164	276	13	on	on	ADP
gujaf-164	276	14	market	market	NOUN
gujaf-164	276	15	value	value	NOUN
gujaf-164	276	16	,	,	PUNCT
gujaf-164	276	17	it	it	PRON
gujaf-164	276	18	is	be	AUX
gujaf-164	276	19	concluded	conclude	VERB
gujaf-164	276	20	that	that	SCONJ
gujaf-164	276	21	the	the	DET
gujaf-164	276	22	disclosure	disclosure	NOUN
gujaf-164	276	23	of	of	ADP
gujaf-164	276	24	some	some	DET
gujaf-164	276	25	legal	legal	ADJ
gujaf-164	276	26	/	/	SYM
gujaf-164	276	27	ethical	ethical	ADJ
gujaf-164	276	28	activities	activity	NOUN
gujaf-164	276	29	and	and	CCONJ
gujaf-164	276	30	economic	economic	ADJ
gujaf-164	276	31	activities	activity	NOUN
gujaf-164	276	32	go	go	VERB
gujaf-164	276	33	a	a	DET
gujaf-164	276	34	long	long	ADJ
gujaf-164	276	35	way	way	NOUN
gujaf-164	276	36	in	in	ADP
gujaf-164	276	37	increasing	increase	VERB
gujaf-164	276	38	the	the	DET
gujaf-164	276	39	market	market	NOUN
gujaf-164	276	40	value	value	NOUN
gujaf-164	276	41	of	of	ADP
gujaf-164	276	42	oil	oil	NOUN
gujaf-164	276	43	and	and	CCONJ
gujaf-164	276	44	gas	gas	NOUN
gujaf-164	276	45	firm	firm	NOUN
gujaf-164	276	46	in	in	ADP
gujaf-164	276	47	nigeria	nigeria	PROPN
gujaf-164	276	48	and	and	CCONJ
gujaf-164	276	49	philanthropic	philanthropic	NOUN
gujaf-164	276	50	activities	activity	NOUN
gujaf-164	276	51	impact	impact	VERB
gujaf-164	276	52	negatively	negatively	ADV
gujaf-164	276	53	on	on	ADP
gujaf-164	276	54	the	the	DET
gujaf-164	276	55	market	market	NOUN
gujaf-164	276	56	value	value	NOUN
gujaf-164	276	57	of	of	ADP
gujaf-164	276	58	firms	firm	NOUN
gujaf-164	276	59	.	.	PUNCT
gujaf-164	277	1	these	these	PRON
gujaf-164	277	2	indicated	indicate	VERB
gujaf-164	277	3	that	that	SCONJ
gujaf-164	277	4	some	some	DET
gujaf-164	277	5	investors	investor	NOUN
gujaf-164	277	6	are	be	AUX
gujaf-164	277	7	willing	willing	ADJ
gujaf-164	277	8	to	to	PART
gujaf-164	277	9	pay	pay	VERB
gujaf-164	277	10	more	more	ADJ
gujaf-164	277	11	for	for	ADP
gujaf-164	277	12	firms	firm	NOUN
gujaf-164	277	13	that	that	PRON
gujaf-164	277	14	discloses	disclose	VERB
gujaf-164	277	15	their	their	PRON
gujaf-164	277	16	environmental	environmental	ADJ
gujaf-164	277	17	activities	activity	NOUN
gujaf-164	277	18	ore	ore	NOUN
gujaf-164	277	19	spending	spending	NOUN
gujaf-164	277	20	while	while	SCONJ
gujaf-164	277	21	other	other	ADJ
gujaf-164	277	22	do	do	AUX
gujaf-164	277	23	not	not	PART
gujaf-164	277	24	recognize	recognize	VERB
gujaf-164	277	25	the	the	DET
gujaf-164	277	26	differences	difference	NOUN
gujaf-164	277	27	in	in	ADP
gujaf-164	277	28	disclosure	disclosure	NOUN
gujaf-164	277	29	and	and	CCONJ
gujaf-164	277	30	non	non	ADJ
gujaf-164	277	31	-	-	NOUN
gujaf-164	277	32	disclosure	disclosure	NOUN
gujaf-164	277	33	.	.	PUNCT
gujaf-164	278	1	based	base	VERB
gujaf-164	278	2	on	on	ADP
gujaf-164	278	3	the	the	DET
gujaf-164	278	4	findings	finding	NOUN
gujaf-164	278	5	of	of	ADP
gujaf-164	278	6	the	the	DET
gujaf-164	278	7	study	study	NOUN
gujaf-164	278	8	,	,	PUNCT
gujaf-164	278	9	it	it	PRON
gujaf-164	278	10	is	be	AUX
gujaf-164	278	11	recommended	recommend	VERB
gujaf-164	278	12	that	that	SCONJ
gujaf-164	278	13	,	,	PUNCT
gujaf-164	278	14	government	government	NOUN
gujaf-164	278	15	and	and	CCONJ
gujaf-164	278	16	other	other	ADJ
gujaf-164	278	17	accounting	accounting	NOUN
gujaf-164	278	18	standard	standard	ADJ
gujaf-164	278	19	setters	setter	NOUN
gujaf-164	278	20	should	should	AUX
gujaf-164	278	21	develop	develop	VERB
gujaf-164	278	22	a	a	DET
gujaf-164	278	23	standard	standard	ADJ
gujaf-164	278	24	means	mean	NOUN
gujaf-164	278	25	or	or	CCONJ
gujaf-164	278	26	method	method	NOUN
gujaf-164	278	27	by	by	ADP
gujaf-164	278	28	which	which	PRON
gujaf-164	278	29	environmental	environmental	ADJ
gujaf-164	278	30	reporting	reporting	NOUN
gujaf-164	278	31	can	can	AUX
gujaf-164	278	32	measure	measure	VERB
gujaf-164	278	33	and	and	CCONJ
gujaf-164	278	34	reported	report	VERB
gujaf-164	278	35	.	.	PUNCT
gujaf-164	279	1	sequel	sequel	NOUN
gujaf-164	279	2	to	to	ADP
gujaf-164	279	3	the	the	DET
gujaf-164	279	4	development	development	NOUN
gujaf-164	279	5	of	of	ADP
gujaf-164	279	6	standards	standard	NOUN
gujaf-164	279	7	and	and	CCONJ
gujaf-164	279	8	laws	law	NOUN
gujaf-164	279	9	requiring	require	VERB
gujaf-164	279	10	the	the	DET
gujaf-164	279	11	disclosure	disclosure	NOUN
gujaf-164	279	12	,	,	PUNCT
gujaf-164	279	13	the	the	DET
gujaf-164	279	14	government	government	NOUN
gujaf-164	279	15	through	through	ADP
gujaf-164	279	16	the	the	DET
gujaf-164	279	17	function	function	NOUN
gujaf-164	279	18	of	of	ADP
gujaf-164	279	19	nnpc	nnpc	NOUN
gujaf-164	279	20	should	should	AUX
gujaf-164	279	21	ensure	ensure	VERB
gujaf-164	279	22	compliance	compliance	NOUN
gujaf-164	279	23	to	to	ADP
gujaf-164	279	24	those	those	DET
gujaf-164	279	25	standards	standard	NOUN
gujaf-164	279	26	and	and	CCONJ
gujaf-164	279	27	laws	law	NOUN
gujaf-164	279	28	furthermore	furthermore	ADV
gujaf-164	279	29	,	,	PUNCT
gujaf-164	279	30	the	the	DET
gujaf-164	279	31	government	government	NOUN
gujaf-164	279	32	should	should	AUX
gujaf-164	279	33	incentivize	incentivize	VERB
gujaf-164	279	34	the	the	DET
gujaf-164	279	35	disclosure	disclosure	NOUN
gujaf-164	279	36	of	of	ADP
gujaf-164	279	37	environmental	environmental	ADJ
gujaf-164	279	38	activities	activity	NOUN
gujaf-164	279	39	making	make	VERB
gujaf-164	279	40	sure	sure	ADJ
gujaf-164	279	41	that	that	SCONJ
gujaf-164	279	42	firms	firm	NOUN
gujaf-164	279	43	that	that	PRON
gujaf-164	279	44	make	make	VERB
gujaf-164	279	45	adequate	adequate	ADJ
gujaf-164	279	46	disclosures	disclosure	NOUN
gujaf-164	279	47	are	be	AUX
gujaf-164	279	48	giving	give	VERB
gujaf-164	279	49	incentives	incentive	NOUN
gujaf-164	279	50	like	like	ADP
gujaf-164	279	51	tax	tax	NOUN
gujaf-164	279	52	12	12	NUM
gujaf-164	279	53	wavers	waver	NOUN
gujaf-164	279	54	and	and	CCONJ
gujaf-164	279	55	the	the	DET
gujaf-164	279	56	likes	like	NOUN
gujaf-164	279	57	.	.	PUNCT
gujaf-164	280	1	the	the	DET
gujaf-164	280	2	government	government	NOUN
gujaf-164	280	3	can	can	AUX
gujaf-164	280	4	also	also	ADV
gujaf-164	280	5	make	make	VERB
gujaf-164	280	6	proper	proper	ADJ
gujaf-164	280	7	disclosure	disclosure	NOUN
gujaf-164	280	8	of	of	ADP
gujaf-164	280	9	sustainability	sustainability	NOUN
gujaf-164	280	10	activities	activity	NOUN
gujaf-164	280	11	as	as	ADP
gujaf-164	280	12	one	one	NUM
gujaf-164	280	13	of	of	ADP
gujaf-164	280	14	the	the	DET
gujaf-164	280	15	requirements	requirement	NOUN
gujaf-164	280	16	for	for	ADP
gujaf-164	280	17	listing	list	VERB
gujaf-164	280	18	a	a	DET
gujaf-164	280	19	firm	firm	NOUN
gujaf-164	280	20	on	on	ADP
gujaf-164	280	21	the	the	DET
gujaf-164	280	22	nigerian	nigerian	ADJ
gujaf-164	280	23	exchange	exchange	NOUN
gujaf-164	280	24	group	group	NOUN
gujaf-164	280	25	.	.	PUNCT
gujaf-164	281	1	references	reference	NOUN
gujaf-164	281	2	abubakar	abubakar	PROPN
gujaf-164	281	3	,	,	PUNCT
gujaf-164	281	4	a.	a.	PROPN
gujaf-164	281	5	a.	a.	PROPN
gujaf-164	281	6	,	,	PUNCT
gujaf-164	281	7	moses	moses	PROPN
gujaf-164	281	8	,	,	PUNCT
gujaf-164	281	9	s.	s.	PROPN
gujaf-164	281	10	,	,	PUNCT
gujaf-164	281	11	&	&	CCONJ
gujaf-164	281	12	inuwa	inuwa	PROPN
gujaf-164	281	13	,	,	PUNCT
gujaf-164	281	14	m.	m.	PROPN
gujaf-164	281	15	b.	b.	PROPN
gujaf-164	281	16	(	(	PUNCT
gujaf-164	281	17	2017	2017	NUM
gujaf-164	281	18	)	)	PUNCT
gujaf-164	281	19	.	.	PUNCT
gujaf-164	282	1	influence	influence	NOUN
gujaf-164	282	2	of	of	ADP
gujaf-164	282	3	firms	firm	NOUN
gujaf-164	282	4	attributes	attribute	VERB
gujaf-164	282	5	on	on	ADP
gujaf-164	282	6	environmental	environmental	ADJ
gujaf-164	282	7	disclosure	disclosure	NOUN
gujaf-164	282	8	in	in	ADP
gujaf-164	282	9	listed	list	VERB
gujaf-164	282	10	brewery	brewery	NOUN
gujaf-164	282	11	companies	company	NOUN
gujaf-164	282	12	in	in	ADP
gujaf-164	282	13	nigeria	nigeria	PROPN
gujaf-164	282	14	.	.	PUNCT
gujaf-164	283	1	civil	civil	ADJ
gujaf-164	283	2	and	and	CCONJ
gujaf-164	283	3	environmental	environmental	ADJ
gujaf-164	283	4	research	research	NOUN
gujaf-164	283	5	,	,	PUNCT
gujaf-164	283	6	8(21	8(21	NUM
gujaf-164	283	7	)	)	PUNCT
gujaf-164	283	8	,	,	PUNCT
gujaf-164	283	9	31–35	31–35	NUM
gujaf-164	283	10	.	.	PUNCT
gujaf-164	283	11	adeeko	adeeko	PROPN
gujaf-164	283	12	,	,	PUNCT
gujaf-164	283	13	b.	b.	PROPN
gujaf-164	283	14	(	(	PUNCT
gujaf-164	283	15	2019	2019	NUM
gujaf-164	283	16	)	)	PUNCT
gujaf-164	283	17	.	.	PUNCT
gujaf-164	284	1	welcome	welcome	ADJ
gujaf-164	284	2	speech	speech	NOUN
gujaf-164	284	3	at	at	ADP
gujaf-164	284	4	the	the	DET
gujaf-164	284	5	nse	nse	NOUN
gujaf-164	284	6	sustainability	sustainability	NOUN
gujaf-164	284	7	reporting	report	VERB
gujaf-164	284	8	implementation	implementation	NOUN
gujaf-164	284	9	workshop	workshop	NOUN
gujaf-164	284	10	.	.	PUNCT
gujaf-164	285	1	retrieved	retrieve	VERB
gujaf-164	285	2	may	may	AUX
gujaf-164	285	3	16	16	NUM
gujaf-164	285	4	,	,	PUNCT
gujaf-164	285	5	2019	2019	NUM
gujaf-164	285	6	,	,	PUNCT
gujaf-164	285	7	from;https://www.proshareng.com	from;https://www.proshareng.com	PROPN
gujaf-164	285	8	/	/	SYM
gujaf-164	285	9	news	news	NOUN
gujaf-164	285	10	/	/	SYM
gujaf-164	285	11	capitalmarket	capitalmarket	NOUN
gujaf-164	285	12	/	/	SYM
gujaf-164	285	13	welcome	welcome	ADJ
gujaf-164	285	14	-	-	PUNCT
gujaf-164	285	15	speech	speech	NOUN
gujaf-164	285	16	-	-	PUNCT
gujaf-164	285	17	by	by	ADP
gujaf-164	285	18	-	-	PUNCT
gujaf-164	285	19	bola	bola	NOUN
gujaf-164	285	20	adeeko	adeeko	PROPN
gujaf-164	285	21	-	-	PUNCT
gujaf-164	285	22	at	at	ADP
gujaf-164	285	23	-	-	PUNCT
gujaf-164	285	24	the	the	DET
gujaf-164	285	25	-	-	PUNCT
gujaf-164	285	26	nsesustainability	nsesustainability	NOUN
gujaf-164	285	27	-	-	PUNCT
gujaf-164	285	28	reporting	reporting	NOUN
gujaf-164	285	29	-	-	PUNCT
gujaf-164	285	30	implementation	implementation	NOUN
gujaf-164	285	31	-	-	PUNCT
gujaf-164	285	32	workshop/44468	workshop/44468	NOUN
gujaf-164	285	33	adegbie	adegbie	PROPN
gujaf-164	285	34	f.	f.	PROPN
gujaf-164	285	35	f.	f.	PROPN
gujaf-164	285	36	,	,	PUNCT
gujaf-164	285	37	ogidan	ogidan	PROPN
gujaf-164	285	38	a.	a.	PROPN
gujaf-164	285	39	a.	a.	PROPN
gujaf-164	285	40	,	,	PUNCT
gujaf-164	285	41	siyanbola	siyanbola	PROPN
gujaf-164	285	42	t.	t.	PROPN
gujaf-164	285	43	t	t	PROPN
gujaf-164	285	44	,	,	PUNCT
gujaf-164	285	45	&	&	CCONJ
gujaf-164	285	46	adebayo	adebayo	PROPN
gujaf-164	285	47	a.	a.	PROPN
gujaf-164	285	48	s.	s.	PROPN
gujaf-164	285	49	(	(	PUNCT
gujaf-164	285	50	2020	2020	NUM
gujaf-164	285	51	)	)	PUNCT
gujaf-164	285	52	.	.	PUNCT
gujaf-164	286	1	environmental	environmental	ADJ
gujaf-164	286	2	accounting	accounting	NOUN
gujaf-164	286	3	practices	practice	NOUN
gujaf-164	286	4	and	and	CCONJ
gujaf-164	286	5	share	share	NOUN
gujaf-164	286	6	value	value	NOUN
gujaf-164	286	7	of	of	ADP
gujaf-164	286	8	food	food	NOUN
gujaf-164	286	9	and	and	CCONJ
gujaf-164	286	10	beverages	beverage	NOUN
gujaf-164	286	11	manufacturing	manufacturing	NOUN
gujaf-164	286	12	companies	company	NOUN
gujaf-164	286	13	quoted	quote	VERB
gujaf-164	286	14	in	in	ADP
gujaf-164	286	15	nigeria	nigeria	PROPN
gujaf-164	286	16	.	.	PUNCT
gujaf-164	287	1	journal	journal	PROPN
gujaf-164	287	2	of	of	ADP
gujaf-164	287	3	critical	critical	ADJ
gujaf-164	287	4	reviews	review	NOUN
gujaf-164	287	5	,	,	PUNCT
gujaf-164	287	6	7(13	7(13	NUM
gujaf-164	287	7	)	)	PUNCT
gujaf-164	287	8	,	,	PUNCT
gujaf-164	287	9	2256	2256	NUM
gujaf-164	287	10	-	-	SYM
gujaf-164	287	11	2264	2264	NUM
gujaf-164	287	12	.	.	PUNCT
gujaf-164	288	1	albuquerque	albuquerque	PROPN
gujaf-164	288	2	,	,	PUNCT
gujaf-164	288	3	r.	r.	PROPN
gujaf-164	288	4	,	,	PUNCT
gujaf-164	288	5	durnev	durnev	PROPN
gujaf-164	288	6	,	,	PUNCT
gujaf-164	288	7	a.	a.	NOUN
gujaf-164	288	8	,	,	PUNCT
gujaf-164	288	9	&	&	CCONJ
gujaf-164	288	10	koskinen	koskinen	PROPN
gujaf-164	288	11	,	,	PUNCT
gujaf-164	288	12	y.	y.	PROPN
gujaf-164	288	13	(	(	PUNCT
gujaf-164	288	14	2013	2013	NUM
gujaf-164	288	15	)	)	PUNCT
gujaf-164	288	16	.	.	PUNCT
gujaf-164	289	1	corporate	corporate	ADJ
gujaf-164	289	2	social	social	ADJ
gujaf-164	289	3	responsibility	responsibility	NOUN
gujaf-164	289	4	and	and	CCONJ
gujaf-164	289	5	firm	firm	ADJ
gujaf-164	289	6	risk	risk	NOUN
gujaf-164	289	7	:	:	PUNCT
gujaf-164	289	8	theory	theory	NOUN
gujaf-164	289	9	and	and	CCONJ
gujaf-164	289	10	empirical	empirical	ADJ
gujaf-164	289	11	evidence	evidence	NOUN
gujaf-164	289	12	.	.	PUNCT
gujaf-164	290	1	discussion	discussion	NOUN
gujaf-164	290	2	paper	paper	NOUN
gujaf-164	290	3	retrieved	retrieve	VERB
gujaf-164	290	4	september	september	PROPN
gujaf-164	290	5	2	2	NUM
gujaf-164	290	6	,	,	PUNCT
gujaf-164	290	7	2018	2018	NUM
gujaf-164	290	8	,	,	PUNCT
gujaf-164	290	9	from	from	ADP
gujaf-164	290	10	https://www.cbs.dk/files/cbs.dk/cepr-dp9533.pdf	https://www.cbs.dk/files/cbs.dk/cepr-dp9533.pdf	X
gujaf-164	290	11	alhassan	alhassan	PROPN
gujaf-164	290	12	i.	i.	PROPN
gujaf-164	290	13	&	&	CCONJ
gujaf-164	290	14	anwarul	anwarul	PROPN
gujaf-164	290	15	islam	islam	PROPN
gujaf-164	290	16	k.	k.	PROPN
gujaf-164	290	17	m.	m.	PROPN
gujaf-164	290	18	(	(	PUNCT
gujaf-164	290	19	2019	2019	NUM
gujaf-164	290	20	)	)	PUNCT
gujaf-164	290	21	.	.	PUNCT
gujaf-164	291	1	the	the	DET
gujaf-164	291	2	impact	impact	NOUN
gujaf-164	291	3	of	of	ADP
gujaf-164	291	4	environmental	environmental	ADJ
gujaf-164	291	5	and	and	CCONJ
gujaf-164	291	6	social	social	ADJ
gujaf-164	291	7	disclosures	disclosure	NOUN
gujaf-164	291	8	on	on	ADP
gujaf-164	291	9	the	the	DET
gujaf-164	291	10	financial	financial	ADJ
gujaf-164	291	11	performance	performance	NOUN
gujaf-164	291	12	of	of	ADP
gujaf-164	291	13	oil	oil	NOUN
gujaf-164	291	14	and	and	CCONJ
gujaf-164	291	15	gas	gas	NOUN
gujaf-164	291	16	companies	company	NOUN
gujaf-164	291	17	in	in	ADP
gujaf-164	291	18	nigeria	nigeria	PROPN
gujaf-164	291	19	.	.	PUNCT
gujaf-164	292	1	the	the	DET
gujaf-164	292	2	millennium	millennium	PROPN
gujaf-164	292	3	university	university	PROPN
gujaf-164	292	4	journal	journal	NOUN
gujaf-164	292	5	,	,	PUNCT
gujaf-164	292	6	vol	vol	NOUN
gujaf-164	292	7	.	.	PROPN
gujaf-164	292	8	4	4	NUM
gujaf-164	292	9	(	(	PUNCT
gujaf-164	292	10	1	1	NUM
gujaf-164	292	11	)	)	PUNCT
gujaf-164	292	12	,	,	PUNCT
gujaf-164	292	13	pp	pp	PROPN
gujaf-164	292	14	.	.	PUNCT
gujaf-164	293	1	33	33	NUM
gujaf-164	293	2	-	-	SYM
gujaf-164	293	3	44	44	NUM
gujaf-164	293	4	.	.	PUNCT
gujaf-164	294	1	alsahlawi	alsahlawi	PROPN
gujaf-164	294	2	a.	a.	NOUN
gujaf-164	294	3	m.	m.	PROPN
gujaf-164	294	4	,	,	PUNCT
gujaf-164	294	5	chebbi	chebbi	PROPN
gujaf-164	294	6	k.	k.	PROPN
gujaf-164	294	7	&	&	CCONJ
gujaf-164	294	8	ammer	ammer	PROPN
gujaf-164	294	9	m.	m.	PROPN
gujaf-164	294	10	a.	a.	PROPN
gujaf-164	294	11	(	(	PUNCT
gujaf-164	294	12	2021	2021	NUM
gujaf-164	294	13	)	)	PUNCT
gujaf-164	294	14	.	.	PUNCT
gujaf-164	295	1	the	the	DET
gujaf-164	295	2	impact	impact	NOUN
gujaf-164	295	3	of	of	ADP
gujaf-164	295	4	environmental	environmental	ADJ
gujaf-164	295	5	sustainability	sustainability	NOUN
gujaf-164	295	6	disclosure	disclosure	NOUN
gujaf-164	295	7	on	on	ADP
gujaf-164	295	8	stock	stock	NOUN
gujaf-164	295	9	return	return	NOUN
gujaf-164	295	10	of	of	ADP
gujaf-164	295	11	saudi	saudi	ADJ
gujaf-164	295	12	listed	list	VERB
gujaf-164	295	13	firms	firm	NOUN
gujaf-164	295	14	:	:	PUNCT
gujaf-164	295	15	the	the	DET
gujaf-164	295	16	moderating	moderate	VERB
gujaf-164	295	17	role	role	NOUN
gujaf-164	295	18	of	of	ADP
gujaf-164	295	19	financial	financial	ADJ
gujaf-164	295	20	constraints	constraint	NOUN
gujaf-164	295	21	,	,	PUNCT
gujaf-164	295	22	international	international	ADJ
gujaf-164	295	23	journal	journal	NOUN
gujaf-164	295	24	of	of	ADP
gujaf-164	295	25	financial	financial	ADJ
gujaf-164	295	26	studies	study	NOUN
gujaf-164	295	27	9	9	NUM
gujaf-164	295	28	:	:	SYM
gujaf-164	295	29	4	4	NUM
gujaf-164	295	30	.	.	X
gujaf-164	295	31	https://doi.org/10.3390/	https://doi.org/10.3390/	PROPN
gujaf-164	295	32	ijfs9010004	ijfs9010004	PROPN
gujaf-164	295	33	aluwong	aluwong	PROPN
gujaf-164	295	34	d.	d.	PROPN
gujaf-164	295	35	b.	b.	PROPN
gujaf-164	295	36	&	&	CCONJ
gujaf-164	295	37	fodio	fodio	PROPN
gujaf-164	295	38	m.	m.	PROPN
gujaf-164	295	39	i.	i.	PROPN
gujaf-164	295	40	(	(	PUNCT
gujaf-164	295	41	2019	2019	NUM
gujaf-164	295	42	)	)	PUNCT
gujaf-164	295	43	.	.	PUNCT
gujaf-164	296	1	effect	effect	NOUN
gujaf-164	296	2	of	of	ADP
gujaf-164	296	3	corporate	corporate	ADJ
gujaf-164	296	4	attributes	attribute	NOUN
gujaf-164	296	5	on	on	ADP
gujaf-164	296	6	environmental	environmental	ADJ
gujaf-164	296	7	disclosure	disclosure	NOUN
gujaf-164	296	8	of	of	ADP
gujaf-164	296	9	listed	list	VERB
gujaf-164	296	10	oil	oil	NOUN
gujaf-164	296	11	and	and	CCONJ
gujaf-164	296	12	gas	gas	NOUN
gujaf-164	296	13	companies	company	NOUN
gujaf-164	296	14	in	in	ADP
gujaf-164	296	15	nigeria	nigeria	PROPN
gujaf-164	296	16	.	.	PUNCT
gujaf-164	297	1	european	european	PROPN
gujaf-164	297	2	journal	journal	PROPN
gujaf-164	297	3	of	of	ADP
gujaf-164	297	4	accounting	accounting	NOUN
gujaf-164	297	5	,	,	PUNCT
gujaf-164	297	6	auditing	auditing	NOUN
gujaf-164	297	7	and	and	CCONJ
gujaf-164	297	8	finance	finance	NOUN
gujaf-164	297	9	research	research	NOUN
gujaf-164	297	10	vol.7	vol.7	PROPN
gujaf-164	297	11	,	,	PUNCT
gujaf-164	297	12	no.10	no.10	ADJ
gujaf-164	297	13	,	,	PUNCT
gujaf-164	297	14	pp.32	pp.32	NOUN
gujaf-164	297	15	-	-	PUNCT
gujaf-164	297	16	47	47	NUM
gujaf-164	297	17	.	.	PUNCT
gujaf-164	298	1	amran	amran	ADJ
gujaf-164	298	2	,	,	PUNCT
gujaf-164	298	3	a.	a.	NOUN
gujaf-164	298	4	,	,	PUNCT
gujaf-164	298	5	&	&	CCONJ
gujaf-164	298	6	siti	siti	PROPN
gujaf-164	298	7	-	-	PUNCT
gujaf-164	298	8	nabiha	nabiha	ADJ
gujaf-164	298	9	,	,	PUNCT
gujaf-164	298	10	a.	a.	NOUN
gujaf-164	298	11	(	(	PUNCT
gujaf-164	298	12	2017	2017	NUM
gujaf-164	298	13	)	)	PUNCT
gujaf-164	298	14	.	.	PUNCT
gujaf-164	299	1	corporate	corporate	ADJ
gujaf-164	299	2	social	social	ADJ
gujaf-164	299	3	reporting	reporting	NOUN
gujaf-164	299	4	in	in	ADP
gujaf-164	299	5	malaysia	malaysia	PROPN
gujaf-164	299	6	:	:	PUNCT
gujaf-164	299	7	a	a	DET
gujaf-164	299	8	case	case	NOUN
gujaf-164	299	9	of	of	ADP
gujaf-164	299	10	mimicking	mimic	VERB
gujaf-164	299	11	the	the	DET
gujaf-164	299	12	west	west	NOUN
gujaf-164	299	13	or	or	CCONJ
gujaf-164	299	14	succumbing	succumb	VERB
gujaf-164	299	15	to	to	ADP
gujaf-164	299	16	local	local	ADJ
gujaf-164	299	17	pressure	pressure	NOUN
gujaf-164	299	18	.	.	PUNCT
gujaf-164	300	1	social	social	ADJ
gujaf-164	300	2	responsibility	responsibility	NOUN
gujaf-164	300	3	journal	journal	NOUN
gujaf-164	300	4	,	,	PUNCT
gujaf-164	300	5	5(3	5(3	NUM
gujaf-164	300	6	)	)	PUNCT
gujaf-164	300	7	,	,	PUNCT
gujaf-164	300	8	358–375	358–375	NUM
gujaf-164	300	9	.	.	PUNCT
gujaf-164	301	1	ayoola	ayoola	PROPN
gujaf-164	301	2	,	,	PUNCT
gujaf-164	301	3	t.	t.	PROPN
gujaf-164	301	4	j.	j.	PROPN
gujaf-164	301	5	(	(	PUNCT
gujaf-164	301	6	2017	2017	NUM
gujaf-164	301	7	)	)	PUNCT
gujaf-164	301	8	.	.	PUNCT
gujaf-164	302	1	environmental	environmental	ADJ
gujaf-164	302	2	reporting	reporting	NOUN
gujaf-164	302	3	and	and	CCONJ
gujaf-164	302	4	accounting	accounting	NOUN
gujaf-164	302	5	research	research	NOUN
gujaf-164	302	6	in	in	ADP
gujaf-164	302	7	nigeria	nigeria	PROPN
gujaf-164	302	8	 	 	SPACE
gujaf-164	302	9	:	:	PUNCT
gujaf-164	302	10	current	current	ADJ
gujaf-164	302	11	practices	practice	NOUN
gujaf-164	302	12	,	,	PUNCT
gujaf-164	302	13	prospect	prospect	NOUN
gujaf-164	302	14	and	and	CCONJ
gujaf-164	302	15	future	future	ADJ
gujaf-164	302	16	direction	direction	NOUN
gujaf-164	302	17	.	.	PUNCT
gujaf-164	303	1	nigerian	nigerian	ADJ
gujaf-164	303	2	journal	journal	PROPN
gujaf-164	303	3	of	of	ADP
gujaf-164	303	4	environment	environment	NOUN
gujaf-164	303	5	and	and	CCONJ
gujaf-164	303	6	health	health	NOUN
gujaf-164	303	7	,	,	PUNCT
gujaf-164	303	8	1(1	1(1	NUM
gujaf-164	303	9	)	)	PUNCT
gujaf-164	303	10	,	,	PUNCT
gujaf-164	303	11	72–94	72–94	NUM
gujaf-164	303	12	.	.	PUNCT
gujaf-164	304	1	domenico	domenico	PROPN
gujaf-164	304	2	p.	p.	PROPN
gujaf-164	304	3	(	(	PUNCT
gujaf-164	304	4	2014	2014	NUM
gujaf-164	304	5	)	)	PUNCT
gujaf-164	304	6	italian	italian	ADJ
gujaf-164	304	7	mutual	mutual	ADJ
gujaf-164	304	8	banks	bank	NOUN
gujaf-164	304	9	:	:	PUNCT
gujaf-164	304	10	corporate	corporate	ADJ
gujaf-164	304	11	social	social	ADJ
gujaf-164	304	12	and	and	CCONJ
gujaf-164	304	13	financial	financial	ADJ
gujaf-164	304	14	performance	performance	NOUN
gujaf-164	304	15	.	.	PUNCT
gujaf-164	305	1	european	european	ADJ
gujaf-164	305	2	scientific	scientific	ADJ
gujaf-164	305	3	journal	journal	NOUN
gujaf-164	305	4	,	,	PUNCT
gujaf-164	305	5	10(4	10(4	NUM
gujaf-164	305	6	)	)	PUNCT
gujaf-164	305	7	,	,	PUNCT
gujaf-164	305	8	18571890	18571890	NUM
gujaf-164	305	9	.	.	PUNCT
gujaf-164	306	1	emeka	emeka	PROPN
gujaf-164	306	2	-	-	PUNCT
gujaf-164	306	3	nwokeji	nwokeji	PROPN
gujaf-164	306	4	,	,	PUNCT
gujaf-164	306	5	n.	n.	PROPN
gujaf-164	306	6	a.	a.	PROPN
gujaf-164	306	7	,	,	PUNCT
gujaf-164	306	8	&	&	CCONJ
gujaf-164	306	9	osisioma	osisioma	PROPN
gujaf-164	306	10	,	,	PUNCT
gujaf-164	306	11	b.	b.	PROPN
gujaf-164	306	12	c.	c.	PROPN
gujaf-164	306	13	(	(	PUNCT
gujaf-164	306	14	2019	2019	NUM
gujaf-164	306	15	)	)	PUNCT
gujaf-164	306	16	.	.	PUNCT
gujaf-164	307	1	sustainability	sustainability	NOUN
gujaf-164	307	2	disclosures	disclosure	NOUN
gujaf-164	307	3	and	and	CCONJ
gujaf-164	307	4	market	market	NOUN
gujaf-164	307	5	value	value	NOUN
gujaf-164	307	6	of	of	ADP
gujaf-164	307	7	firms	firm	NOUN
gujaf-164	307	8	in	in	ADP
gujaf-164	307	9	emerging	emerge	VERB
gujaf-164	307	10	economy	economy	NOUN
gujaf-164	307	11	:	:	PUNCT
gujaf-164	307	12	evidence	evidence	NOUN
gujaf-164	307	13	from	from	ADP
gujaf-164	307	14	nigeria	nigeria	PROPN
gujaf-164	307	15	,	,	PUNCT
gujaf-164	307	16	european	european	ADJ
gujaf-164	307	17	centre	centre	NOUN
gujaf-164	307	18	for	for	ADP
gujaf-164	307	19	research	research	NOUN
gujaf-164	307	20	training	training	NOUN
gujaf-164	307	21	and	and	CCONJ
gujaf-164	307	22	development	development	NOUN
gujaf-164	307	23	uk	uk	PROPN
gujaf-164	307	24	,	,	PUNCT
gujaf-164	307	25	7(3	7(3	NUM
gujaf-164	307	26	)	)	PUNCT
gujaf-164	307	27	,	,	PUNCT
gujaf-164	307	28	pp.1	pp.1	NOUN
gujaf-164	307	29	-	-	PUNCT
gujaf-164	307	30	19	19	NUM
gujaf-164	307	31	.	.	PUNCT
gujaf-164	307	32	freeman	freeman	PROPN
gujaf-164	307	33	,	,	PUNCT
gujaf-164	307	34	h.	h.	PROPN
gujaf-164	307	35	(	(	PUNCT
gujaf-164	307	36	1983	1983	NUM
gujaf-164	307	37	)	)	PUNCT
gujaf-164	307	38	.	.	PUNCT
gujaf-164	308	1	stakeholders	stakeholder	NOUN
gujaf-164	308	2	theory	theory	NOUN
gujaf-164	308	3	;	;	PUNCT
gujaf-164	308	4	theoretical	theoretical	ADJ
gujaf-164	308	5	perspective	perspective	NOUN
gujaf-164	308	6	,	,	PUNCT
gujaf-164	308	7	new	new	PROPN
gujaf-164	308	8	york	york	PROPN
gujaf-164	308	9	:	:	PUNCT
gujaf-164	308	10	harper	harper	NOUN
gujaf-164	308	11	and	and	CCONJ
gujaf-164	308	12	row	row	PROPN
gujaf-164	308	13	inc	inc	PROPN
gujaf-164	308	14	.	.	PROPN
gujaf-164	309	1	global	global	ADJ
gujaf-164	309	2	reporting	reporting	NOUN
gujaf-164	309	3	initiative	initiative	NOUN
gujaf-164	309	4	(	(	PUNCT
gujaf-164	309	5	gri	gri	PROPN
gujaf-164	309	6	)	)	PUNCT
gujaf-164	309	7	(	(	PUNCT
gujaf-164	309	8	2006/2008/2011/2013	2006/2008/2011/2013	NUM
gujaf-164	309	9	)	)	PUNCT
gujaf-164	309	10	.	.	PUNCT
gujaf-164	310	1	sustainability	sustainability	NOUN
gujaf-164	310	2	reporting	report	VERB
gujaf-164	310	3	guidelines	guideline	NOUN
gujaf-164	310	4	.	.	PUNCT
gujaf-164	311	1	draft	draft	NOUN
gujaf-164	311	2	version	version	NOUN
gujaf-164	311	3	for	for	ADP
gujaf-164	311	4	public	public	ADJ
gujaf-164	311	5	comment	comment	NOUN
gujaf-164	311	6	,	,	PUNCT
gujaf-164	311	7	gri	gri	PROPN
gujaf-164	311	8	,	,	PUNCT
gujaf-164	311	9	amsterdam	amsterdam	PROPN
gujaf-164	311	10	,	,	PUNCT
gujaf-164	311	11	january	january	PROPN
gujaf-164	311	12	2march	2march	NUM
gujaf-164	311	13	31	31	NUM
gujaf-164	311	14	.	.	PUNCT
gujaf-164	312	1	guthrie	guthrie	PROPN
gujaf-164	312	2	,	,	PUNCT
gujaf-164	312	3	m.	m.	NOUN
gujaf-164	312	4	,	,	PUNCT
gujaf-164	312	5	cuganesan	cuganesan	ADJ
gujaf-164	312	6	,	,	PUNCT
gujaf-164	312	7	s.	s.	PROPN
gujaf-164	312	8	,	,	PUNCT
gujaf-164	312	9	&	&	CCONJ
gujaf-164	312	10	ward	ward	PROPN
gujaf-164	312	11	,	,	PUNCT
gujaf-164	312	12	l.	l.	PROPN
gujaf-164	312	13	(	(	PUNCT
gujaf-164	312	14	2016	2016	NUM
gujaf-164	312	15	)	)	PUNCT
gujaf-164	312	16	.	.	PUNCT
gujaf-164	313	1	environmental	environmental	ADJ
gujaf-164	313	2	and	and	CCONJ
gujaf-164	313	3	social	social	ADJ
gujaf-164	313	4	reporting	reporting	NOUN
gujaf-164	313	5	and	and	CCONJ
gujaf-164	313	6	its	its	PRON
gujaf-164	313	7	effect	effect	NOUN
gujaf-164	313	8	on	on	ADP
gujaf-164	313	9	performance	performance	NOUN
gujaf-164	313	10	of	of	ADP
gujaf-164	313	11	food	food	NOUN
gujaf-164	313	12	and	and	CCONJ
gujaf-164	313	13	beverage	beverage	NOUN
gujaf-164	313	14	companies	company	NOUN
gujaf-164	313	15	,	,	PUNCT
gujaf-164	313	16	journal	journal	NOUN
gujaf-164	313	17	of	of	ADP
gujaf-164	313	18	financial	financial	ADJ
gujaf-164	313	19	economics	economic	NOUN
gujaf-164	313	20	,	,	PUNCT
gujaf-164	313	21	3(4	3(4	NUM
gujaf-164	313	22	)	)	PUNCT
gujaf-164	313	23	,	,	PUNCT
gujaf-164	313	24	1–40	1–40	PROPN
gujaf-164	313	25	.	.	PUNCT
gujaf-164	314	1	huang	huang	PROPN
gujaf-164	314	2	,	,	PUNCT
gujaf-164	314	3	c.	c.	PROPN
gujaf-164	314	4	and	and	CCONJ
gujaf-164	314	5	kung	kung	PROPN
gujaf-164	314	6	,	,	PUNCT
gujaf-164	314	7	f.	f.	PROPN
gujaf-164	314	8	(	(	PUNCT
gujaf-164	314	9	2010	2010	NUM
gujaf-164	314	10	)	)	PUNCT
gujaf-164	314	11	.	.	PUNCT
gujaf-164	315	1	drivers	driver	NOUN
gujaf-164	315	2	of	of	ADP
gujaf-164	315	3	environmental	environmental	ADJ
gujaf-164	315	4	disclosure	disclosure	NOUN
gujaf-164	315	5	and	and	CCONJ
gujaf-164	315	6	stakeholder	stakeholder	NOUN
gujaf-164	315	7	expectation	expectation	NOUN
gujaf-164	315	8	:	:	PUNCT
gujaf-164	315	9	evidence	evidence	NOUN
gujaf-164	315	10	from	from	ADP
gujaf-164	315	11	taiwan	taiwan	PROPN
gujaf-164	315	12	.	.	PUNCT
gujaf-164	316	1	journal	journal	PROPN
gujaf-164	316	2	of	of	ADP
gujaf-164	316	3	business	business	NOUN
gujaf-164	316	4	ethics	ethic	NOUN
gujaf-164	316	5	,	,	PUNCT
gujaf-164	316	6	96	96	NUM
gujaf-164	316	7	(	(	PUNCT
gujaf-164	316	8	3	3	NUM
gujaf-164	316	9	)	)	PUNCT
gujaf-164	316	10	,	,	PUNCT
gujaf-164	316	11	435	435	NUM
gujaf-164	316	12	-	-	SYM
gujaf-164	316	13	451	451	NUM
gujaf-164	316	14	.	.	PUNCT
gujaf-164	317	1	ja’afar	ja’afar	ADV
gujaf-164	317	2	,	,	PUNCT
gujaf-164	317	3	y.	y.	PROPN
gujaf-164	317	4	&	&	CCONJ
gujaf-164	317	5	shehu	shehu	PROPN
gujaf-164	317	6	,	,	PUNCT
gujaf-164	317	7	u.	u.	PROPN
gujaf-164	317	8	h.	h.	PROPN
gujaf-164	317	9	(	(	PUNCT
gujaf-164	317	10	2020	2020	NUM
gujaf-164	317	11	)	)	PUNCT
gujaf-164	317	12	.	.	PUNCT
gujaf-164	318	1	monitoring	monitor	VERB
gujaf-164	318	2	mechanisms	mechanism	NOUN
gujaf-164	318	3	and	and	CCONJ
gujaf-164	318	4	corporate	corporate	ADJ
gujaf-164	318	5	environmental	environmental	ADJ
gujaf-164	318	6	accounting	accounting	NOUN
gujaf-164	318	7	disclosure	disclosure	NOUN
gujaf-164	318	8	of	of	ADP
gujaf-164	318	9	nigerian	nigerian	ADJ
gujaf-164	318	10	listed	list	VERB
gujaf-164	318	11	deposit	deposit	NOUN
gujaf-164	318	12	money	money	NOUN
gujaf-164	318	13	banks	bank	NOUN
gujaf-164	318	14	.	.	PUNCT
gujaf-164	319	1	journal	journal	PROPN
gujaf-164	319	2	of	of	ADP
gujaf-164	319	3	finance	finance	NOUN
gujaf-164	319	4	and	and	CCONJ
gujaf-164	319	5	economics	economic	NOUN
gujaf-164	319	6	,	,	PUNCT
gujaf-164	319	7	1(1	1(1	NUM
gujaf-164	319	8	)	)	PUNCT
gujaf-164	319	9	,	,	PUNCT
gujaf-164	319	10	25	25	NUM
gujaf-164	319	11	-	-	SYM
gujaf-164	319	12	44	44	NUM
gujaf-164	319	13	.	.	PUNCT
gujaf-164	320	1	https://www.cbs.dk/files/cbs.dk/cepr-dp9533.pdf	https://www.cbs.dk/files/cbs.dk/cepr-dp9533.pdf	PROPN
gujaf-164	320	2	https://doi.org/10.3390/	https://doi.org/10.3390/	PROPN
gujaf-164	320	3	13	13	NUM
gujaf-164	320	4	lang	lang	PROPN
gujaf-164	320	5	,	,	PUNCT
gujaf-164	320	6	l.	l.	PROPN
gujaf-164	320	7	(	(	PUNCT
gujaf-164	320	8	2016	2016	NUM
gujaf-164	320	9	)	)	PUNCT
gujaf-164	320	10	.	.	PUNCT
gujaf-164	321	1	effect	effect	NOUN
gujaf-164	321	2	of	of	ADP
gujaf-164	321	3	environmental	environmental	ADJ
gujaf-164	321	4	and	and	CCONJ
gujaf-164	321	5	social	social	ADJ
gujaf-164	321	6	disclosures	disclosure	NOUN
gujaf-164	321	7	on	on	ADP
gujaf-164	321	8	performance	performance	NOUN
gujaf-164	321	9	of	of	ADP
gujaf-164	321	10	listed	list	VERB
gujaf-164	321	11	manufacturing	manufacturing	NOUN
gujaf-164	321	12	companies	company	NOUN
gujaf-164	321	13	in	in	ADP
gujaf-164	321	14	france	france	PROPN
gujaf-164	321	15	,	,	PUNCT
gujaf-164	321	16	european	european	PROPN
gujaf-164	321	17	journal	journal	PROPN
gujaf-164	321	18	of	of	ADP
gujaf-164	321	19	business	business	NOUN
gujaf-164	321	20	and	and	CCONJ
gujaf-164	321	21	management	management	NOUN
gujaf-164	321	22	,	,	PUNCT
gujaf-164	321	23	2(4	2(4	NUM
gujaf-164	321	24	)	)	PUNCT
gujaf-164	321	25	,	,	PUNCT
gujaf-164	321	26	14	14	NUM
gujaf-164	321	27	-	-	SYM
gujaf-164	321	28	22	22	NUM
gujaf-164	321	29	.	.	PUNCT
gujaf-164	321	30	norhasimah	norhasimah	PROPN
gujaf-164	321	31	m.	m.	PROPN
gujaf-164	321	32	n.	n.	PROPN
gujaf-164	321	33	,	,	PUNCT
gujaf-164	321	34	norhabibi	norhabibi	PROPN
gujaf-164	321	35	a.	a.	PROPN
gujaf-164	321	36	s.	s.	PROPN
gujaf-164	321	37	b.	b.	PROPN
gujaf-164	321	38	,	,	PUNCT
gujaf-164	321	39	nor	nor	CCONJ
gujaf-164	321	40	a.	a.	NOUN
gujaf-164	321	41	a.	a.	NOUN
gujaf-164	321	42	,	,	PUNCT
gujaf-164	321	43	sheh	sheh	PROPN
gujaf-164	321	44	muhammad	muhammad	PROPN
gujaf-164	321	45	q.	q.	PROPN
gujaf-164	321	46	a.	a.	PROPN
gujaf-164	321	47	s	s	PROPN
gujaf-164	321	48	k.	k.	PROPN
gujaf-164	321	49	,	,	PUNCT
gujaf-164	321	50	&	&	CCONJ
gujaf-164	321	51	inaliah	inaliah	PROPN
gujaf-164	321	52	m.	m.	PROPN
gujaf-164	321	53	a.	a.	PROPN
gujaf-164	321	54	(	(	PUNCT
gujaf-164	321	55	2016	2016	NUM
gujaf-164	321	56	)	)	PUNCT
gujaf-164	321	57	.	.	PUNCT
gujaf-164	322	1	the	the	DET
gujaf-164	322	2	effects	effect	NOUN
gujaf-164	322	3	of	of	ADP
gujaf-164	322	4	environmental	environmental	ADJ
gujaf-164	322	5	disclosure	disclosure	NOUN
gujaf-164	322	6	on	on	ADP
gujaf-164	322	7	financial	financial	ADJ
gujaf-164	322	8	performance	performance	NOUN
gujaf-164	322	9	in	in	ADP
gujaf-164	322	10	malaysia	malaysia	PROPN
gujaf-164	322	11	.	.	PUNCT
gujaf-164	323	1	procedia	procedia	PROPN
gujaf-164	323	2	economics	economic	NOUN
gujaf-164	323	3	and	and	CCONJ
gujaf-164	323	4	finance	finance	NOUN
gujaf-164	323	5	,	,	PUNCT
gujaf-164	323	6	vol	vol	NOUN
gujaf-164	323	7	.	.	PROPN
gujaf-164	323	8	35	35	NUM
gujaf-164	323	9	,	,	PUNCT
gujaf-164	323	10	pp	pp	ADJ
gujaf-164	323	11	.	.	PUNCT
gujaf-164	324	1	117	117	NUM
gujaf-164	324	2	–	–	SYM
gujaf-164	324	3	126	126	NUM
gujaf-164	324	4	.	.	PUNCT
gujaf-164	324	5	nwaiwu	nwaiwu	NOUN
gujaf-164	324	6	,	,	PUNCT
gujaf-164	324	7	n.	n.	PROPN
gujaf-164	324	8	j.	j.	PROPN
gujaf-164	324	9	&	&	CCONJ
gujaf-164	324	10	oluka	oluka	PROPN
gujaf-164	324	11	n.	n.	PROPN
gujaf-164	325	1	o.	o.	PROPN
gujaf-164	325	2	(	(	PUNCT
gujaf-164	325	3	2018	2018	NUM
gujaf-164	325	4	)	)	PUNCT
gujaf-164	325	5	.	.	PUNCT
gujaf-164	326	1	environmental	environmental	ADJ
gujaf-164	326	2	cost	cost	NOUN
gujaf-164	326	3	disclosure	disclosure	NOUN
gujaf-164	326	4	and	and	CCONJ
gujaf-164	326	5	financial	financial	ADJ
gujaf-164	326	6	performance	performance	NOUN
gujaf-164	326	7	of	of	ADP
gujaf-164	326	8	oil	oil	NOUN
gujaf-164	326	9	and	and	CCONJ
gujaf-164	326	10	gas	gas	NOUN
gujaf-164	326	11	in	in	ADP
gujaf-164	326	12	nigeria	nigeria	PROPN
gujaf-164	326	13	.	.	PUNCT
gujaf-164	327	1	international	international	ADJ
gujaf-164	327	2	journal	journal	PROPN
gujaf-164	327	3	of	of	ADP
gujaf-164	327	4	advanced	advanced	ADJ
gujaf-164	327	5	academic	academic	ADJ
gujaf-164	327	6	research	research	NOUN
gujaf-164	327	7	,	,	PUNCT
gujaf-164	327	8	4(20	4(20	NUM
gujaf-164	327	9	,	,	PUNCT
gujaf-164	327	10	1	1	NUM
gujaf-164	327	11	-	-	SYM
gujaf-164	327	12	23	23	NUM
gujaf-164	327	13	.	.	PUNCT
gujaf-164	328	1	oba	oba	PROPN
gujaf-164	328	2	c.	c.	PROPN
gujaf-164	328	3	v.	v.	PROPN
gujaf-164	328	4	&	&	CCONJ
gujaf-164	328	5	fodio	fodio	PROPN
gujaf-164	328	6	m.	m.	PROPN
gujaf-164	328	7	i.	i.	PROPN
gujaf-164	328	8	(	(	PUNCT
gujaf-164	328	9	2012	2012	NUM
gujaf-164	328	10	)	)	PUNCT
gujaf-164	328	11	.	.	PUNCT
gujaf-164	329	1	comparative	comparative	ADJ
gujaf-164	329	2	analysis	analysis	NOUN
gujaf-164	329	3	of	of	ADP
gujaf-164	329	4	environmental	environmental	ADJ
gujaf-164	329	5	disclosures	disclosure	NOUN
gujaf-164	329	6	in	in	ADP
gujaf-164	329	7	oil	oil	NOUN
gujaf-164	329	8	and	and	CCONJ
gujaf-164	329	9	gas	gas	NOUN
gujaf-164	329	10	and	and	CCONJ
gujaf-164	329	11	construction	construction	NOUN
gujaf-164	329	12	industries	industry	NOUN
gujaf-164	329	13	in	in	ADP
gujaf-164	329	14	nigeria	nigeria	PROPN
gujaf-164	329	15	.	.	PUNCT
gujaf-164	330	1	journal	journal	PROPN
gujaf-164	330	2	of	of	ADP
gujaf-164	330	3	sustainable	sustainable	ADJ
gujaf-164	330	4	development	development	NOUN
gujaf-164	330	5	in	in	ADP
gujaf-164	330	6	africa	africa	PROPN
gujaf-164	330	7	14(6	14(6	PROPN
gujaf-164	330	8	)	)	PUNCT
gujaf-164	330	9	,	,	PUNCT
gujaf-164	330	10	19	19	NUM
gujaf-164	330	11	-	-	SYM
gujaf-164	330	12	28	28	NUM
gujaf-164	330	13	.	.	PUNCT
gujaf-164	331	1	ojo	ojo	PROPN
gujaf-164	331	2	,	,	PUNCT
gujaf-164	331	3	g.	g.	PROPN
gujaf-164	331	4	(	(	PUNCT
gujaf-164	331	5	2016	2016	NUM
gujaf-164	331	6	)	)	PUNCT
gujaf-164	331	7	.	.	PUNCT
gujaf-164	332	1	environmental	environmental	PROPN
gujaf-164	332	2	justice	justice	PROPN
gujaf-164	332	3	struggles	struggle	VERB
gujaf-164	332	4	ogoni	ogoni	ADJ
gujaf-164	332	5	:	:	PUNCT
gujaf-164	332	6	no	no	DET
gujaf-164	332	7	more	more	ADJ
gujaf-164	332	8	delays	delay	NOUN
gujaf-164	332	9	clean	clean	VERB
gujaf-164	332	10	up	up	ADP
gujaf-164	332	11	now	now	ADV
gujaf-164	332	12	.	.	PUNCT
gujaf-164	333	1	environmental	environmental	ADJ
gujaf-164	333	2	impact	impact	NOUN
gujaf-164	333	3	a	a	DET
gujaf-164	333	4	newsletter	newsletter	NOUN
gujaf-164	333	5	of	of	ADP
gujaf-164	333	6	environmental	environmental	ADJ
gujaf-164	333	7	rights	right	NOUN
gujaf-164	333	8	action	action	NOUN
gujaf-164	333	9	/	/	SYM
gujaf-164	333	10	friends	friend	NOUN
gujaf-164	333	11	of	of	ADP
gujaf-164	333	12	the	the	DET
gujaf-164	333	13	earth	earth	NOUN
gujaf-164	333	14	nigeria	nigeria	PROPN
gujaf-164	333	15	,	,	PUNCT
gujaf-164	333	16	28	28	NUM
gujaf-164	333	17	:	:	SYM
gujaf-164	333	18	1	1	NUM
gujaf-164	333	19	-	-	SYM
gujaf-164	333	20	15	15	NUM
gujaf-164	333	21	,	,	PUNCT
gujaf-164	333	22	july	july	PROPN
gujaf-164	333	23	.	.	PUNCT
gujaf-164	334	1	okpala	okpala	PROPN
gujaf-164	334	2	,	,	PUNCT
gujaf-164	334	3	o.p	o.p	PROPN
gujaf-164	334	4	.	.	PROPN
gujaf-164	334	5	,	,	PUNCT
gujaf-164	334	6	&	&	CCONJ
gujaf-164	334	7	iredele	iredele	PROPN
gujaf-164	334	8	,	,	PUNCT
gujaf-164	334	9	o.o	o.o	PROPN
gujaf-164	334	10	.	.	PROPN
gujaf-164	334	11	(	(	PUNCT
gujaf-164	334	12	2018	2018	NUM
gujaf-164	334	13	)	)	PUNCT
gujaf-164	334	14	.	.	PUNCT
gujaf-164	335	1	corporate	corporate	ADJ
gujaf-164	335	2	social	social	ADJ
gujaf-164	335	3	and	and	CCONJ
gujaf-164	335	4	environmental	environmental	ADJ
gujaf-164	335	5	disclosures	disclosure	NOUN
gujaf-164	335	6	and	and	CCONJ
gujaf-164	335	7	market	market	NOUN
gujaf-164	335	8	value	value	NOUN
gujaf-164	335	9	of	of	ADP
gujaf-164	335	10	listed	list	VERB
gujaf-164	335	11	firms	firm	NOUN
gujaf-164	335	12	in	in	ADP
gujaf-164	335	13	nigeria	nigeria	PROPN
gujaf-164	335	14	.	.	PUNCT
gujaf-164	336	1	copernican	copernican	PROPN
gujaf-164	336	2	journal	journal	PROPN
gujaf-164	336	3	of	of	ADP
gujaf-164	336	4	finance	finance	PROPN
gujaf-164	336	5	&	&	CCONJ
gujaf-164	336	6	accounting	accounting	PROPN
gujaf-164	336	7	,	,	PUNCT
gujaf-164	336	8	7(3	7(3	NUM
gujaf-164	336	9	)	)	PUNCT
gujaf-164	336	10	,	,	PUNCT
gujaf-164	336	11	9	9	NUM
gujaf-164	336	12	–	–	SYM
gujaf-164	336	13	28	28	NUM
gujaf-164	336	14	.	.	PUNCT
gujaf-164	337	1	http://	http://	PROPN
gujaf-164	337	2	dx.doi.org/10.12775/cjfa.2018.013	dx.doi.org/10.12775/cjfa.2018.013	PROPN
gujaf-164	337	3	polycarp	polycarp	NOUN
gujaf-164	337	4	s.	s.	PROPN
gujaf-164	337	5	u.	u.	PROPN
gujaf-164	337	6	(	(	PUNCT
gujaf-164	337	7	2019	2019	NUM
gujaf-164	337	8	)	)	PUNCT
gujaf-164	337	9	.	.	PUNCT
gujaf-164	338	1	environmental	environmental	ADJ
gujaf-164	338	2	accounting	accounting	NOUN
gujaf-164	338	3	and	and	CCONJ
gujaf-164	338	4	financial	financial	ADJ
gujaf-164	338	5	performance	performance	NOUN
gujaf-164	338	6	of	of	ADP
gujaf-164	338	7	oil	oil	NOUN
gujaf-164	338	8	and	and	CCONJ
gujaf-164	338	9	gas	gas	NOUN
gujaf-164	338	10	companies	company	NOUN
gujaf-164	338	11	in	in	ADP
gujaf-164	338	12	nigeria	nigeria	PROPN
gujaf-164	338	13	.	.	PUNCT
gujaf-164	339	1	research	research	NOUN
gujaf-164	339	2	journal	journal	PROPN
gujaf-164	339	3	of	of	ADP
gujaf-164	339	4	finance	finance	NOUN
gujaf-164	339	5	and	and	CCONJ
gujaf-164	339	6	accounting	accounting	NOUN
gujaf-164	339	7	,	,	PUNCT
gujaf-164	339	8	10(10	10(10	NUM
gujaf-164	339	9	)	)	PUNCT
gujaf-164	339	10	,	,	PUNCT
gujaf-164	339	11	192202	192202	NUM
gujaf-164	339	12	.	.	PUNCT
gujaf-164	340	1	qamruzzaman	qamruzzaman	PROPN
gujaf-164	340	2	m.	m.	PROPN
gujaf-164	340	3	,	,	PUNCT
gujaf-164	340	4	jahan	jahan	PROPN
gujaf-164	340	5	i.	i.	PROPN
gujaf-164	340	6	,	,	PUNCT
gujaf-164	340	7	&	&	CCONJ
gujaf-164	340	8	karim	karim	PROPN
gujaf-164	340	9	s.	s.	PROPN
gujaf-164	340	10	(	(	PUNCT
gujaf-164	340	11	2021	2021	NUM
gujaf-164	340	12	)	)	PUNCT
gujaf-164	340	13	.	.	PUNCT
gujaf-164	341	1	the	the	DET
gujaf-164	341	2	impact	impact	NOUN
gujaf-164	341	3	of	of	ADP
gujaf-164	341	4	voluntary	voluntary	ADJ
gujaf-164	341	5	disclosure	disclosure	NOUN
gujaf-164	341	6	on	on	ADP
gujaf-164	341	7	firm	firm	NOUN
gujaf-164	341	8	’s	’s	PART
gujaf-164	341	9	value	value	NOUN
gujaf-164	341	10	:	:	PUNCT
gujaf-164	341	11	evidence	evidence	NOUN
gujaf-164	341	12	from	from	ADP
gujaf-164	341	13	manufacturing	manufacture	VERB
gujaf-164	341	14	firms	firm	NOUN
gujaf-164	341	15	in	in	ADP
gujaf-164	341	16	bangladesh	bangladesh	PROPN
gujaf-164	341	17	,	,	PUNCT
gujaf-164	341	18	journal	journal	NOUN
gujaf-164	341	19	of	of	ADP
gujaf-164	341	20	asian	asian	ADJ
gujaf-164	341	21	finance	finance	NOUN
gujaf-164	341	22	,	,	PUNCT
gujaf-164	341	23	economics	economic	NOUN
gujaf-164	341	24	and	and	CCONJ
gujaf-164	341	25	business	business	NOUN
gujaf-164	341	26	,	,	PUNCT
gujaf-164	341	27	8(6	8(6	NUM
gujaf-164	341	28	)	)	PUNCT
gujaf-164	341	29	,	,	PUNCT
gujaf-164	341	30	0671–0685	0671–0685	NUM
gujaf-164	341	31	.	.	PUNCT
gujaf-164	341	32	salawu	salawu	PROPN
gujaf-164	341	33	m.	m.	PROPN
gujaf-164	341	34	a.	a.	PROPN
gujaf-164	341	35	,	,	PUNCT
gujaf-164	341	36	mamman	mamman	NOUN
gujaf-164	341	37	s.	s.	PROPN
gujaf-164	341	38	,	,	PUNCT
gujaf-164	341	39	tahir	tahir	PROPN
gujaf-164	341	40	m.	m.	PROPN
gujaf-164	341	41	d.	d.	PROPN
gujaf-164	341	42	,	,	PUNCT
gujaf-164	341	43	ado	ado	PROPN
gujaf-164	341	44	g.	g.	PROPN
gujaf-164	341	45	,	,	PUNCT
gujaf-164	341	46	&	&	CCONJ
gujaf-164	341	47	yunusa	yunusa	PROPN
gujaf-164	341	48	n.	n.	PROPN
gujaf-164	341	49	(	(	PUNCT
gujaf-164	341	50	2021	2021	NUM
gujaf-164	341	51	)	)	PUNCT
gujaf-164	341	52	.	.	PUNCT
gujaf-164	342	1	firm	firm	ADJ
gujaf-164	342	2	-	-	PUNCT
gujaf-164	342	3	specific	specific	ADJ
gujaf-164	342	4	attributes	attribute	NOUN
gujaf-164	342	5	and	and	CCONJ
gujaf-164	342	6	environmental	environmental	ADJ
gujaf-164	342	7	disclosure	disclosure	NOUN
gujaf-164	342	8	of	of	ADP
gujaf-164	342	9	listed	list	VERB
gujaf-164	342	10	oil	oil	NOUN
gujaf-164	342	11	and	and	CCONJ
gujaf-164	342	12	gas	gas	NOUN
gujaf-164	342	13	firms	firm	NOUN
gujaf-164	342	14	in	in	ADP
gujaf-164	342	15	nigeria	nigeria	PROPN
gujaf-164	342	16	.	.	PUNCT
gujaf-164	343	1	global	global	ADJ
gujaf-164	343	2	journal	journal	PROPN
gujaf-164	343	3	of	of	ADP
gujaf-164	343	4	accounting	accounting	NOUN
gujaf-164	343	5	,	,	PUNCT
gujaf-164	343	6	7(1	7(1	NUM
gujaf-164	343	7	)	)	PUNCT
gujaf-164	343	8	,	,	PUNCT
gujaf-164	343	9	1	1	NUM
gujaf-164	343	10	-	-	SYM
gujaf-164	343	11	14	14	NUM
gujaf-164	343	12	.	.	PUNCT
gujaf-164	344	1	saleh	saleh	NOUN
gujaf-164	344	2	,	,	PUNCT
gujaf-164	344	3	m.	m.	NOUN
gujaf-164	344	4	,	,	PUNCT
gujaf-164	344	5	a.	a.	NOUN
gujaf-164	344	6	,	,	PUNCT
gujaf-164	344	7	abdulkarim	abdulkarim	NOUN
gujaf-164	344	8	,	,	PUNCT
gujaf-164	344	9	u.	u.	PROPN
gujaf-164	344	10	,	,	PUNCT
gujaf-164	344	11	f.	f.	PROPN
gujaf-164	344	12	,	,	PUNCT
gujaf-164	344	13	&	&	CCONJ
gujaf-164	344	14	ibrahim	ibrahim	PROPN
gujaf-164	344	15	,	,	PUNCT
gujaf-164	344	16	i.	i.	PROPN
gujaf-164	344	17	,	,	PUNCT
gujaf-164	344	18	a.	a.	NOUN
gujaf-164	344	19	(	(	PUNCT
gujaf-164	344	20	2020	2020	NUM
gujaf-164	344	21	)	)	PUNCT
gujaf-164	344	22	.	.	PUNCT
gujaf-164	345	1	monitoring	monitor	VERB
gujaf-164	345	2	attributes	attribute	NOUN
gujaf-164	345	3	and	and	CCONJ
gujaf-164	345	4	earnings	earning	NOUN
gujaf-164	345	5	quality	quality	NOUN
gujaf-164	345	6	of	of	ADP
gujaf-164	345	7	listed	list	VERB
gujaf-164	345	8	conglomerate	conglomerate	NOUN
gujaf-164	345	9	firms	firm	NOUN
gujaf-164	345	10	in	in	ADP
gujaf-164	345	11	nigeria	nigeria	PROPN
gujaf-164	345	12	.	.	PUNCT
gujaf-164	346	1	gusau	gusau	PROPN
gujaf-164	346	2	journal	journal	PROPN
gujaf-164	346	3	of	of	ADP
gujaf-164	346	4	accounting	accounting	NOUN
gujaf-164	346	5	and	and	CCONJ
gujaf-164	346	6	finance	finance	NOUN
gujaf-164	346	7	,	,	PUNCT
gujaf-164	346	8	1(1	1(1	NUM
gujaf-164	346	9	)	)	PUNCT
gujaf-164	346	10	.	.	PUNCT
gujaf-164	347	1	sholotan	sholotan	PROPN
gujaf-164	347	2	,	,	PUNCT
gujaf-164	347	3	c.	c.	PROPN
gujaf-164	347	4	(	(	PUNCT
gujaf-164	347	5	2016	2016	NUM
gujaf-164	347	6	)	)	PUNCT
gujaf-164	347	7	.	.	PUNCT
gujaf-164	348	1	enhancing	enhance	VERB
gujaf-164	348	2	trust	trust	NOUN
gujaf-164	348	3	in	in	ADP
gujaf-164	348	4	the	the	DET
gujaf-164	348	5	capital	capital	NOUN
gujaf-164	348	6	market	market	NOUN
gujaf-164	348	7	,	,	PUNCT
gujaf-164	348	8	nse	nse	NOUN
gujaf-164	348	9	disclosure	disclosure	NOUN
gujaf-164	348	10	guidelines	guideline	NOUN
gujaf-164	348	11	.	.	PUNCT
gujaf-164	349	1	retrieved	retrieve	VERB
gujaf-164	349	2	june	june	PROPN
gujaf-164	349	3	16	16	NUM
gujaf-164	349	4	,	,	PUNCT
gujaf-164	349	5	2019	2019	NUM
gujaf-164	349	6	,	,	PUNCT
gujaf-164	349	7	from	from	ADP
gujaf-164	349	8	the	the	DET
gujaf-164	349	9	nigerian	nigerian	ADJ
gujaf-164	349	10	stock	stock	NOUN
gujaf-164	349	11	exchange	exchange	PROPN
gujaf-164	349	12	website	website	NOUN
gujaf-164	349	13	:	:	PUNCT
gujaf-164	349	14	http://www.nse.com.ng/nsepresentation/sustainability	http://www.nse.com.ng/nsepresentation/sustainability	NOUN
gujaf-164	349	15	reporting	report	VERB
gujaf-164	349	16	seminarnse	seminarnse	NOUN
gujaf-164	349	17	disclosure	disclosure	NOUN
gujaf-164	349	18	guidelines.pdf	guidelines.pdf	PROPN
gujaf-164	349	19	udo	udo	PROPN
gujaf-164	349	20	,	,	PUNCT
gujaf-164	349	21	e.	e.	PROPN
gujaf-164	349	22	j.	j.	PROPN
gujaf-164	349	23	(	(	PUNCT
gujaf-164	349	24	2019	2019	NUM
gujaf-164	349	25	)	)	PUNCT
gujaf-164	349	26	.	.	PUNCT
gujaf-164	350	1	environmental	environmental	ADJ
gujaf-164	350	2	accounting	accounting	NOUN
gujaf-164	350	3	disclosure	disclosure	NOUN
gujaf-164	350	4	practices	practice	NOUN
gujaf-164	350	5	in	in	ADP
gujaf-164	350	6	annual	annual	ADJ
gujaf-164	350	7	reports	report	NOUN
gujaf-164	350	8	.	.	PUNCT
gujaf-164	351	1	international	international	ADJ
gujaf-164	351	2	journal	journal	PROPN
gujaf-164	351	3	of	of	ADP
gujaf-164	351	4	accounting	accounting	PROPN
gujaf-164	351	5	&	&	CCONJ
gujaf-164	351	6	finance	finance	PROPN
gujaf-164	351	7	,	,	PUNCT
gujaf-164	351	8	8(1	8(1	NOUN
gujaf-164	351	9	)	)	PUNCT
gujaf-164	351	10	,	,	PUNCT
gujaf-164	351	11	1–20	1–20	PROPN
gujaf-164	351	12	.	.	PUNCT
gujaf-164	352	1	uwaoma	uwaoma	PROPN
gujaf-164	352	2	,	,	PUNCT
gujaf-164	352	3	i.	i.	PROPN
gujaf-164	352	4	,	,	PUNCT
gujaf-164	352	5	&	&	CCONJ
gujaf-164	352	6	ordu	ordu	PROPN
gujaf-164	352	7	,	,	PUNCT
gujaf-164	352	8	p.	p.	NOUN
gujaf-164	352	9	a.	a.	NOUN
gujaf-164	353	1	(	(	PUNCT
gujaf-164	353	2	2016	2016	NUM
gujaf-164	353	3	)	)	PUNCT
gujaf-164	353	4	.	.	PUNCT
gujaf-164	354	1	environmental	environmental	ADJ
gujaf-164	354	2	reporting	reporting	NOUN
gujaf-164	354	3	in	in	ADP
gujaf-164	354	4	the	the	DET
gujaf-164	354	5	oil	oil	NOUN
gujaf-164	354	6	and	and	CCONJ
gujaf-164	354	7	gas	gas	NOUN
gujaf-164	354	8	industry	industry	NOUN
gujaf-164	354	9	in	in	ADP
gujaf-164	354	10	nigeria	nigeria	PROPN
gujaf-164	354	11	.	.	PUNCT
gujaf-164	355	1	international	international	ADJ
gujaf-164	355	2	journal	journal	PROPN
gujaf-164	355	3	of	of	ADP
gujaf-164	355	4	research	research	NOUN
gujaf-164	355	5	in	in	ADP
gujaf-164	355	6	business	business	NOUN
gujaf-164	355	7	studies	study	NOUN
gujaf-164	355	8	and	and	CCONJ
gujaf-164	355	9	management	management	NOUN
gujaf-164	355	10	,	,	PUNCT
gujaf-164	355	11	3(11	3(11	NUM
gujaf-164	355	12	)	)	PUNCT
gujaf-164	355	13	,	,	PUNCT
gujaf-164	355	14	1	1	NUM
gujaf-164	355	15	–	–	PUNCT
gujaf-164	355	16	21	21	NUM
gujaf-164	355	17	.	.	PUNCT
gujaf-164	355	18	retrieved	retrieve	VERB
gujaf-164	355	19	from	from	ADP
gujaf-164	355	20	http://www.ijrbsm.org/papers/v3-i11/1.pdf	http://www.ijrbsm.org/papers/v3-i11/1.pdf	PROPN
gujaf-164	355	21	yongliang	yongliang	PROPN
gujaf-164	355	22	y	y	PROPN
gujaf-164	355	23	,	,	PUNCT
gujaf-164	355	24	jin	jin	PROPN
gujaf-164	355	25	w.	w.	PROPN
gujaf-164	355	26	&	&	CCONJ
gujaf-164	355	27	li	li	PROPN
gujaf-164	355	28	(	(	PUNCT
gujaf-164	355	29	2020	2020	NUM
gujaf-164	355	30	)	)	PUNCT
gujaf-164	355	31	.	.	PUNCT
gujaf-164	356	1	the	the	DET
gujaf-164	356	2	impact	impact	NOUN
gujaf-164	356	3	of	of	ADP
gujaf-164	356	4	environmental	environmental	ADJ
gujaf-164	356	5	information	information	NOUN
gujaf-164	356	6	disclosure	disclosure	NOUN
gujaf-164	356	7	on	on	ADP
gujaf-164	356	8	the	the	DET
gujaf-164	356	9	firm	firm	ADJ
gujaf-164	356	10	value	value	NOUN
gujaf-164	356	11	of	of	ADP
gujaf-164	356	12	listed	list	VERB
gujaf-164	356	13	manufacturing	manufacturing	NOUN
gujaf-164	356	14	firms	firm	NOUN
gujaf-164	356	15	:	:	PUNCT
gujaf-164	356	16	evidence	evidence	NOUN
gujaf-164	356	17	from	from	ADP
gujaf-164	356	18	china	china	PROPN
gujaf-164	356	19	.	.	PUNCT
gujaf-164	357	1	international	international	ADJ
gujaf-164	357	2	journal	journal	PROPN
gujaf-164	357	3	of	of	ADP
gujaf-164	357	4	environmental	environmental	ADJ
gujaf-164	357	5	research	research	NOUN
gujaf-164	357	6	and	and	CCONJ
gujaf-164	357	7	public	public	ADJ
gujaf-164	357	8	health	health	NOUN
gujaf-164	357	9	,	,	PUNCT
gujaf-164	357	10	17	17	NUM
gujaf-164	357	11	,	,	PUNCT
gujaf-164	357	12	916	916	NUM
gujaf-164	357	13	;	;	PUNCT
gujaf-164	357	14	doi:10.3390	doi:10.3390	NOUN
gujaf-164	357	15	/	/	SYM
gujaf-164	358	1	ijerph17030916	ijerph17030916	PROPN
gujaf-164	358	2	http://www.ijrbsm.org/papers/v3-i11/1.pdf	http://www.ijrbsm.org/papers/v3-i11/1.pdf	NOUN