id	sid	tid	token	lemma	pos
gujaf-18	1	1	gujaf	gujaf	NOUN
gujaf-18	1	2	:	:	PUNCT
gujaf-18	1	3	gusau	gusau	PROPN
gujaf-18	1	4	journal	journal	NOUN
gujaf-18	1	5	of	of	ADP
gujaf-18	1	6	accounting	accounting	NOUN
gujaf-18	1	7	and	and	CCONJ
gujaf-18	1	8	finance	finance	NOUN
gujaf-18	1	9	,	,	PUNCT
gujaf-18	1	10	vol	vol	NOUN
gujaf-18	1	11	.	.	PUNCT
gujaf-18	2	1	i	i	PRON
gujaf-18	2	2	,	,	PUNCT
gujaf-18	2	3	issue	issue	NOUN
gujaf-18	2	4	1	1	NUM
gujaf-18	2	5	,	,	PUNCT
gujaf-18	2	6	april	april	PROPN
gujaf-18	2	7	,	,	PUNCT
gujaf-18	2	8	2020	2020	NUM
gujaf-18	2	9	issn	issn	VERB
gujaf-18	2	10	2756	2756	NUM
gujaf-18	2	11	-	-	PUNCT
gujaf-18	2	12	665x	665x	NOUN
gujaf-18	2	13	1	1	NUM
gujaf-18	2	14	moderating	moderate	VERB
gujaf-18	2	15	effect	effect	NOUN
gujaf-18	2	16	of	of	ADP
gujaf-18	2	17	foreign	foreign	ADJ
gujaf-18	2	18	-	-	PUNCT
gujaf-18	2	19	domestic	domestic	ADJ
gujaf-18	2	20	ownership	ownership	NOUN
gujaf-18	2	21	ratio	ratio	NOUN
gujaf-18	2	22	on	on	ADP
gujaf-18	2	23	firm	firm	ADJ
gujaf-18	2	24	attributes	attribute	NOUN
gujaf-18	2	25	and	and	CCONJ
gujaf-18	2	26	environmental	environmental	ADJ
gujaf-18	2	27	disclosure	disclosure	NOUN
gujaf-18	2	28	in	in	ADP
gujaf-18	2	29	nigerian	nigerian	ADJ
gujaf-18	2	30	oil	oil	NOUN
gujaf-18	2	31	and	and	CCONJ
gujaf-18	2	32	gas	gas	NOUN
gujaf-18	2	33	quoted	quote	VERB
gujaf-18	2	34	companies	company	NOUN
gujaf-18	2	35	christian	christian	VERB
gujaf-18	2	36	iyafekhe	iyafekhe	ADJ
gujaf-18	2	37	phd	phd	NOUN
gujaf-18	2	38	,	,	PUNCT
gujaf-18	2	39	osamagbe	osamagbe	NOUN
gujaf-18	2	40	annabel	annabel	NOUN
gujaf-18	2	41	utomwen	utomwen	PROPN
gujaf-18	2	42	,	,	PUNCT
gujaf-18	2	43	imuetinyan	imuetinyan	PROPN
gujaf-18	2	44	eguavoen	eguavoen	PROPN
gujaf-18	2	45	&	&	CCONJ
gujaf-18	2	46	nelson	nelson	PROPN
gujaf-18	2	47	oke	oke	PROPN
gujaf-18	2	48	egware	egware	PROPN
gujaf-18	2	49	department	department	PROPN
gujaf-18	2	50	of	of	ADP
gujaf-18	2	51	accounting	accounting	PROPN
gujaf-18	2	52	university	university	PROPN
gujaf-18	2	53	of	of	ADP
gujaf-18	2	54	benin	benin	PROPN
gujaf-18	2	55	,	,	PUNCT
gujaf-18	2	56	benin	benin	PROPN
gujaf-18	2	57	city	city	PROPN
gujaf-18	2	58	,	,	PUNCT
gujaf-18	2	59	edo	edo	PROPN
gujaf-18	2	60	state	state	PROPN
gujaf-18	2	61	-	-	PUNCT
gujaf-18	2	62	nigeria	nigeria	PROPN
gujaf-18	2	63	christian.iyafekhe@uniben.edu	christian.iyafekhe@uniben.edu	PROPN
gujaf-18	2	64	,	,	PUNCT
gujaf-18	2	65	kingmueti@yahoo.com	kingmueti@yahoo.com	X
gujaf-18	3	1	nelsonegware@gmail.com	nelsonegware@gmail.com	X
gujaf-18	4	1	abstract	abstract	ADJ
gujaf-18	4	2	the	the	DET
gujaf-18	4	3	focus	focus	NOUN
gujaf-18	4	4	of	of	ADP
gujaf-18	4	5	this	this	DET
gujaf-18	4	6	study	study	NOUN
gujaf-18	4	7	is	be	AUX
gujaf-18	4	8	on	on	ADP
gujaf-18	4	9	the	the	DET
gujaf-18	4	10	assessment	assessment	NOUN
gujaf-18	4	11	of	of	ADP
gujaf-18	4	12	environmental	environmental	ADJ
gujaf-18	4	13	disclosure	disclosure	NOUN
gujaf-18	4	14	:	:	PUNCT
gujaf-18	4	15	the	the	DET
gujaf-18	4	16	moderating	moderate	VERB
gujaf-18	4	17	effect	effect	NOUN
gujaf-18	4	18	of	of	ADP
gujaf-18	4	19	firm	firm	ADJ
gujaf-18	4	20	attributes	attribute	NOUN
gujaf-18	4	21	and	and	CCONJ
gujaf-18	4	22	foreign	foreign	ADJ
gujaf-18	4	23	-	-	PUNCT
gujaf-18	4	24	domestic	domestic	ADJ
gujaf-18	4	25	ownership	ownership	NOUN
gujaf-18	4	26	ratio	ratio	NOUN
gujaf-18	4	27	with	with	ADP
gujaf-18	4	28	specific	specific	ADJ
gujaf-18	4	29	interest	interest	NOUN
gujaf-18	4	30	on	on	ADP
gujaf-18	4	31	the	the	DET
gujaf-18	4	32	role	role	NOUN
gujaf-18	4	33	of	of	ADP
gujaf-18	4	34	firm	firm	ADJ
gujaf-18	4	35	size	size	NOUN
gujaf-18	4	36	,	,	PUNCT
gujaf-18	4	37	leverage	leverage	NOUN
gujaf-18	4	38	and	and	CCONJ
gujaf-18	4	39	profitability	profitability	NOUN
gujaf-18	4	40	.	.	PUNCT
gujaf-18	5	1	secondary	secondary	ADJ
gujaf-18	5	2	data	datum	NOUN
gujaf-18	5	3	retrieved	retrieve	VERB
gujaf-18	5	4	from	from	ADP
gujaf-18	5	5	the	the	DET
gujaf-18	5	6	annual	annual	ADJ
gujaf-18	5	7	reports	report	NOUN
gujaf-18	5	8	of	of	ADP
gujaf-18	5	9	oil	oil	NOUN
gujaf-18	5	10	and	and	CCONJ
gujaf-18	5	11	gas	gas	NOUN
gujaf-18	5	12	quoted	quote	VERB
gujaf-18	5	13	companies	company	NOUN
gujaf-18	5	14	on	on	ADP
gujaf-18	5	15	the	the	DET
gujaf-18	5	16	stock	stock	NOUN
gujaf-18	5	17	exchange	exchange	PROPN
gujaf-18	5	18	of	of	ADP
gujaf-18	5	19	nigeria	nigeria	PROPN
gujaf-18	5	20	was	be	AUX
gujaf-18	5	21	employed	employ	VERB
gujaf-18	5	22	in	in	ADP
gujaf-18	5	23	the	the	DET
gujaf-18	5	24	study	study	NOUN
gujaf-18	5	25	.	.	PUNCT
gujaf-18	6	1	the	the	DET
gujaf-18	6	2	study	study	NOUN
gujaf-18	6	3	period	period	NOUN
gujaf-18	6	4	spans	span	VERB
gujaf-18	6	5	from	from	ADP
gujaf-18	6	6	2010	2010	NUM
gujaf-18	6	7	-	-	SYM
gujaf-18	6	8	2018	2018	NUM
gujaf-18	6	9	and	and	CCONJ
gujaf-18	6	10	the	the	DET
gujaf-18	6	11	generalized	generalized	ADJ
gujaf-18	6	12	least	least	ADJ
gujaf-18	6	13	squares	square	NOUN
gujaf-18	6	14	(	(	PUNCT
gujaf-18	6	15	gls	gls	NOUN
gujaf-18	6	16	)	)	PUNCT
gujaf-18	6	17	regression	regression	NOUN
gujaf-18	6	18	was	be	AUX
gujaf-18	6	19	used	use	VERB
gujaf-18	6	20	for	for	ADP
gujaf-18	6	21	the	the	DET
gujaf-18	6	22	estimation	estimation	NOUN
gujaf-18	6	23	of	of	ADP
gujaf-18	6	24	the	the	DET
gujaf-18	6	25	specified	specify	VERB
gujaf-18	6	26	models	model	NOUN
gujaf-18	6	27	.	.	PUNCT
gujaf-18	7	1	the	the	DET
gujaf-18	7	2	findings	finding	NOUN
gujaf-18	7	3	of	of	ADP
gujaf-18	7	4	the	the	DET
gujaf-18	7	5	study	study	NOUN
gujaf-18	7	6	show	show	VERB
gujaf-18	7	7	that	that	SCONJ
gujaf-18	7	8	profitability	profitability	NOUN
gujaf-18	7	9	has	have	VERB
gujaf-18	7	10	a	a	DET
gujaf-18	7	11	significant	significant	ADJ
gujaf-18	7	12	impact	impact	NOUN
gujaf-18	7	13	on	on	ADP
gujaf-18	7	14	environmental	environmental	ADJ
gujaf-18	7	15	reporting	reporting	NOUN
gujaf-18	7	16	of	of	ADP
gujaf-18	7	17	oil	oil	NOUN
gujaf-18	7	18	and	and	CCONJ
gujaf-18	7	19	gas	gas	NOUN
gujaf-18	7	20	quoted	quote	VERB
gujaf-18	7	21	companies	company	NOUN
gujaf-18	7	22	in	in	ADP
gujaf-18	7	23	nigeria	nigeria	PROPN
gujaf-18	7	24	while	while	SCONJ
gujaf-18	7	25	leverage	leverage	NOUN
gujaf-18	7	26	and	and	CCONJ
gujaf-18	7	27	company	company	NOUN
gujaf-18	7	28	size	size	NOUN
gujaf-18	7	29	have	have	VERB
gujaf-18	7	30	no	no	DET
gujaf-18	7	31	significant	significant	ADJ
gujaf-18	7	32	impact	impact	NOUN
gujaf-18	7	33	on	on	ADP
gujaf-18	7	34	environmental	environmental	ADJ
gujaf-18	7	35	reporting	reporting	NOUN
gujaf-18	7	36	of	of	ADP
gujaf-18	7	37	oil	oil	NOUN
gujaf-18	7	38	and	and	CCONJ
gujaf-18	7	39	gas	gas	NOUN
gujaf-18	7	40	quoted	quote	VERB
gujaf-18	7	41	companies	company	NOUN
gujaf-18	7	42	in	in	ADP
gujaf-18	7	43	nigeria	nigeria	PROPN
gujaf-18	7	44	.	.	PUNCT
gujaf-18	8	1	the	the	DET
gujaf-18	8	2	study	study	NOUN
gujaf-18	8	3	further	far	ADV
gujaf-18	8	4	revealed	reveal	VERB
gujaf-18	8	5	a	a	DET
gujaf-18	8	6	significant	significant	ADJ
gujaf-18	8	7	moderating	moderate	VERB
gujaf-18	8	8	effect	effect	NOUN
gujaf-18	8	9	of	of	ADP
gujaf-18	8	10	foreign	foreign	ADJ
gujaf-18	8	11	-	-	PUNCT
gujaf-18	8	12	domestic	domestic	ADJ
gujaf-18	8	13	ownership	ownership	NOUN
gujaf-18	8	14	ratio	ratio	NOUN
gujaf-18	8	15	on	on	ADP
gujaf-18	8	16	the	the	DET
gujaf-18	8	17	relationship	relationship	NOUN
gujaf-18	8	18	between	between	ADP
gujaf-18	8	19	firm	firm	ADJ
gujaf-18	8	20	size	size	NOUN
gujaf-18	8	21	,	,	PUNCT
gujaf-18	8	22	leverage	leverage	NOUN
gujaf-18	8	23	,	,	PUNCT
gujaf-18	8	24	profitability	profitability	NOUN
gujaf-18	8	25	and	and	CCONJ
gujaf-18	8	26	environmental	environmental	ADJ
gujaf-18	8	27	reporting	reporting	NOUN
gujaf-18	8	28	.	.	PUNCT
gujaf-18	9	1	the	the	DET
gujaf-18	9	2	study	study	NOUN
gujaf-18	9	3	recommends	recommend	VERB
gujaf-18	9	4	that	that	SCONJ
gujaf-18	9	5	firms	firm	NOUN
gujaf-18	9	6	that	that	PRON
gujaf-18	9	7	are	be	AUX
gujaf-18	9	8	well	well	ADJ
gujaf-18	9	9	to	to	PART
gujaf-18	9	10	do	do	VERB
gujaf-18	9	11	financially	financially	ADV
gujaf-18	9	12	should	should	AUX
gujaf-18	9	13	pay	pay	VERB
gujaf-18	9	14	more	more	ADJ
gujaf-18	9	15	attention	attention	NOUN
gujaf-18	9	16	to	to	ADP
gujaf-18	9	17	environmental	environmental	ADJ
gujaf-18	9	18	reporting	reporting	NOUN
gujaf-18	9	19	and	and	CCONJ
gujaf-18	9	20	firms	firm	NOUN
gujaf-18	9	21	should	should	AUX
gujaf-18	9	22	improve	improve	VERB
gujaf-18	9	23	their	their	PRON
gujaf-18	9	24	environmental	environmental	ADJ
gujaf-18	9	25	performance	performance	NOUN
gujaf-18	9	26	irrespective	irrespective	ADV
gujaf-18	9	27	of	of	ADP
gujaf-18	9	28	their	their	PRON
gujaf-18	9	29	leverage	leverage	NOUN
gujaf-18	9	30	.	.	PUNCT
gujaf-18	10	1	the	the	DET
gujaf-18	10	2	study	study	NOUN
gujaf-18	10	3	further	far	ADV
gujaf-18	10	4	recommends	recommend	VERB
gujaf-18	10	5	that	that	SCONJ
gujaf-18	10	6	both	both	CCONJ
gujaf-18	10	7	small	small	ADJ
gujaf-18	10	8	and	and	CCONJ
gujaf-18	10	9	big	big	ADJ
gujaf-18	10	10	firms	firm	NOUN
gujaf-18	10	11	need	need	VERB
gujaf-18	10	12	to	to	PART
gujaf-18	10	13	improve	improve	VERB
gujaf-18	10	14	their	their	PRON
gujaf-18	10	15	environmental	environmental	ADJ
gujaf-18	10	16	performance	performance	NOUN
gujaf-18	10	17	and	and	CCONJ
gujaf-18	10	18	the	the	DET
gujaf-18	10	19	presence	presence	NOUN
gujaf-18	10	20	of	of	ADP
gujaf-18	10	21	more	more	ADJ
gujaf-18	10	22	foreign	foreign	ADJ
gujaf-18	10	23	-	-	PUNCT
gujaf-18	10	24	domestic	domestic	ADJ
gujaf-18	10	25	ownership	ownership	NOUN
gujaf-18	10	26	should	should	AUX
gujaf-18	10	27	lead	lead	VERB
gujaf-18	10	28	to	to	ADP
gujaf-18	10	29	more	more	ADV
gujaf-18	10	30	robust	robust	ADJ
gujaf-18	10	31	disclosures	disclosure	NOUN
gujaf-18	10	32	of	of	ADP
gujaf-18	10	33	environmental	environmental	ADJ
gujaf-18	10	34	issues	issue	NOUN
gujaf-18	10	35	.	.	PUNCT
gujaf-18	11	1	keywords	keyword	NOUN
gujaf-18	11	2	:	:	PUNCT
gujaf-18	11	3	company	company	NOUN
gujaf-18	11	4	size	size	NOUN
gujaf-18	11	5	,	,	PUNCT
gujaf-18	11	6	environmental	environmental	ADJ
gujaf-18	11	7	disclosure	disclosure	NOUN
gujaf-18	11	8	,	,	PUNCT
gujaf-18	11	9	profitability	profitability	NOUN
gujaf-18	11	10	,	,	PUNCT
gujaf-18	11	11	foreign	foreign	ADJ
gujaf-18	11	12	-	-	PUNCT
gujaf-18	11	13	domestic	domestic	ADJ
gujaf-18	11	14	ownership	ownership	NOUN
gujaf-18	11	15	ratio	ratio	NOUN
gujaf-18	11	16	,	,	PUNCT
gujaf-18	11	17	nigeria	nigeria	PROPN
gujaf-18	11	18	.	.	PUNCT
gujaf-18	12	1	jel	jel	PROPN
gujaf-18	12	2	classification	classification	NOUN
gujaf-18	12	3	:	:	PUNCT
gujaf-18	13	1	m490	m490	PROPN
gujaf-18	13	2	1	1	NUM
gujaf-18	13	3	.	.	PUNCT
gujaf-18	13	4	introduction	introduction	NOUN
gujaf-18	13	5	the	the	DET
gujaf-18	13	6	environment	environment	NOUN
gujaf-18	13	7	is	be	AUX
gujaf-18	13	8	a	a	DET
gujaf-18	13	9	vital	vital	ADJ
gujaf-18	13	10	concern	concern	NOUN
gujaf-18	13	11	in	in	ADP
gujaf-18	13	12	today	today	NOUN
gujaf-18	13	13	‘s	‘s	NOUN
gujaf-18	13	14	ecological	ecological	ADJ
gujaf-18	13	15	,	,	PUNCT
gujaf-18	13	16	social	social	ADJ
gujaf-18	13	17	and	and	CCONJ
gujaf-18	13	18	economic	economic	ADJ
gujaf-18	13	19	set	set	VERB
gujaf-18	13	20	up	up	ADP
gujaf-18	13	21	and	and	CCONJ
gujaf-18	13	22	environmental	environmental	ADJ
gujaf-18	13	23	accounting	accounting	NOUN
gujaf-18	13	24	disclosure	disclosure	NOUN
gujaf-18	13	25	has	have	AUX
gujaf-18	13	26	emerged	emerge	VERB
gujaf-18	13	27	extensively	extensively	ADV
gujaf-18	13	28	in	in	ADP
gujaf-18	13	29	response	response	NOUN
gujaf-18	13	30	to	to	ADP
gujaf-18	13	31	issues	issue	NOUN
gujaf-18	13	32	of	of	ADP
gujaf-18	13	33	global	global	ADJ
gujaf-18	13	34	concern	concern	NOUN
gujaf-18	13	35	,	,	PUNCT
gujaf-18	13	36	such	such	ADJ
gujaf-18	13	37	as	as	ADP
gujaf-18	13	38	gas	gas	NOUN
gujaf-18	13	39	flaring	flaring	NOUN
gujaf-18	13	40	,	,	PUNCT
gujaf-18	13	41	greenhouse	greenhouse	NOUN
gujaf-18	13	42	warming	warming	NOUN
gujaf-18	13	43	effects	effect	NOUN
gujaf-18	13	44	,	,	PUNCT
gujaf-18	13	45	water	water	NOUN
gujaf-18	13	46	pollution	pollution	NOUN
gujaf-18	13	47	and	and	CCONJ
gujaf-18	13	48	other	other	ADJ
gujaf-18	13	49	negative	negative	ADJ
gujaf-18	13	50	environmental	environmental	ADJ
gujaf-18	13	51	impacts	impact	NOUN
gujaf-18	13	52	.	.	PUNCT
gujaf-18	14	1	corporate	corporate	ADJ
gujaf-18	14	2	activities	activity	NOUN
gujaf-18	14	3	are	be	AUX
gujaf-18	14	4	increasingly	increasingly	ADV
gujaf-18	14	5	becoming	become	VERB
gujaf-18	14	6	a	a	DET
gujaf-18	14	7	key	key	ADJ
gujaf-18	14	8	threat	threat	NOUN
gujaf-18	14	9	to	to	ADP
gujaf-18	14	10	the	the	DET
gujaf-18	14	11	environment	environment	NOUN
gujaf-18	14	12	and	and	CCONJ
gujaf-18	14	13	this	this	PRON
gujaf-18	14	14	has	have	AUX
gujaf-18	14	15	gone	go	VERB
gujaf-18	14	16	to	to	ADP
gujaf-18	14	17	a	a	DET
gujaf-18	14	18	point	point	NOUN
gujaf-18	14	19	where	where	SCONJ
gujaf-18	14	20	a	a	DET
gujaf-18	14	21	lot	lot	NOUN
gujaf-18	14	22	of	of	ADP
gujaf-18	14	23	attention	attention	NOUN
gujaf-18	14	24	is	be	AUX
gujaf-18	14	25	now	now	ADV
gujaf-18	14	26	been	be	AUX
gujaf-18	14	27	directed	direct	VERB
gujaf-18	14	28	to	to	ADP
gujaf-18	14	29	the	the	DET
gujaf-18	14	30	roles	role	NOUN
gujaf-18	14	31	of	of	ADP
gujaf-18	14	32	corporations	corporation	NOUN
gujaf-18	14	33	and	and	CCONJ
gujaf-18	14	34	the	the	DET
gujaf-18	14	35	initiatives	initiative	NOUN
gujaf-18	14	36	put	put	VERB
gujaf-18	14	37	in	in	ADP
gujaf-18	14	38	place	place	NOUN
gujaf-18	14	39	to	to	PART
gujaf-18	14	40	tackle	tackle	VERB
gujaf-18	14	41	the	the	DET
gujaf-18	14	42	growing	grow	VERB
gujaf-18	14	43	environmental	environmental	ADJ
gujaf-18	14	44	challenge	challenge	NOUN
gujaf-18	14	45	(	(	PUNCT
gujaf-18	14	46	anderson	anderson	PROPN
gujaf-18	14	47	,	,	PUNCT
gujaf-18	14	48	2009	2009	NUM
gujaf-18	14	49	)	)	PUNCT
gujaf-18	14	50	.	.	PUNCT
gujaf-18	15	1	the	the	DET
gujaf-18	15	2	way	way	NOUN
gujaf-18	15	3	corporate	corporate	ADJ
gujaf-18	15	4	entities	entity	NOUN
gujaf-18	15	5	have	have	AUX
gujaf-18	15	6	responded	respond	VERB
gujaf-18	15	7	and	and	CCONJ
gujaf-18	15	8	are	be	AUX
gujaf-18	15	9	still	still	ADV
gujaf-18	15	10	responding	respond	VERB
gujaf-18	15	11	to	to	ADP
gujaf-18	15	12	the	the	DET
gujaf-18	15	13	environmental	environmental	ADJ
gujaf-18	15	14	concerns	concern	NOUN
gujaf-18	15	15	are	be	AUX
gujaf-18	15	16	not	not	PART
gujaf-18	15	17	the	the	DET
gujaf-18	15	18	same	same	ADJ
gujaf-18	15	19	across	across	ADP
gujaf-18	15	20	firms	firm	NOUN
gujaf-18	15	21	and	and	CCONJ
gujaf-18	15	22	among	among	ADP
gujaf-18	15	23	countries	country	NOUN
gujaf-18	15	24	.	.	PUNCT
gujaf-18	16	1	the	the	DET
gujaf-18	16	2	mailto:christian.iyafekhe@uniben.edu	mailto:christian.iyafekhe@uniben.edu	PROPN
gujaf-18	16	3	mailto:kingmueti@yahoo.com	mailto:kingmueti@yahoo.com	X
gujaf-18	16	4	mailto:nelsonegware@gmail.com	mailto:nelsonegware@gmail.com	PROPN
gujaf-18	16	5	gujaf	gujaf	NOUN
gujaf-18	16	6	:	:	PUNCT
gujaf-18	16	7	gusau	gusau	PROPN
gujaf-18	16	8	journal	journal	NOUN
gujaf-18	16	9	of	of	ADP
gujaf-18	16	10	accounting	accounting	NOUN
gujaf-18	16	11	and	and	CCONJ
gujaf-18	16	12	finance	finance	NOUN
gujaf-18	16	13	,	,	PUNCT
gujaf-18	16	14	vol	vol	NOUN
gujaf-18	16	15	.	.	PUNCT
gujaf-18	17	1	i	i	PRON
gujaf-18	17	2	,	,	PUNCT
gujaf-18	17	3	issue	issue	NOUN
gujaf-18	17	4	1	1	NUM
gujaf-18	17	5	,	,	PUNCT
gujaf-18	17	6	april	april	PROPN
gujaf-18	17	7	,	,	PUNCT
gujaf-18	17	8	2020	2020	NUM
gujaf-18	17	9	issn	issn	VERB
gujaf-18	17	10	2756	2756	NUM
gujaf-18	17	11	-	-	PUNCT
gujaf-18	17	12	665x	665x	NOUN
gujaf-18	17	13	2	2	NUM
gujaf-18	17	14	concern	concern	NOUN
gujaf-18	17	15	for	for	ADP
gujaf-18	17	16	the	the	DET
gujaf-18	17	17	environment	environment	NOUN
gujaf-18	17	18	has	have	AUX
gujaf-18	17	19	evolved	evolve	VERB
gujaf-18	17	20	to	to	ADP
gujaf-18	17	21	a	a	DET
gujaf-18	17	22	mainstream	mainstream	NOUN
gujaf-18	17	23	issue	issue	NOUN
gujaf-18	17	24	.	.	PUNCT
gujaf-18	18	1	prior	prior	ADJ
gujaf-18	18	2	studies	study	NOUN
gujaf-18	18	3	opined	opine	VERB
gujaf-18	18	4	that	that	SCONJ
gujaf-18	18	5	the	the	DET
gujaf-18	18	6	environmental	environmental	ADJ
gujaf-18	18	7	threat	threat	NOUN
gujaf-18	18	8	that	that	PRON
gujaf-18	18	9	is	be	AUX
gujaf-18	18	10	being	be	AUX
gujaf-18	18	11	faced	face	VERB
gujaf-18	18	12	globally	globally	ADV
gujaf-18	18	13	is	be	AUX
gujaf-18	18	14	coming	come	VERB
gujaf-18	18	15	as	as	ADP
gujaf-18	18	16	an	an	DET
gujaf-18	18	17	opportunity	opportunity	NOUN
gujaf-18	18	18	cost	cost	NOUN
gujaf-18	18	19	to	to	ADP
gujaf-18	18	20	economic	economic	ADJ
gujaf-18	18	21	growth	growth	NOUN
gujaf-18	18	22	.	.	PUNCT
gujaf-18	19	1	there	there	PRON
gujaf-18	19	2	have	have	AUX
gujaf-18	19	3	been	be	AUX
gujaf-18	19	4	various	various	ADJ
gujaf-18	19	5	initiatives	initiative	NOUN
gujaf-18	19	6	and	and	CCONJ
gujaf-18	19	7	frameworks	framework	NOUN
gujaf-18	19	8	put	put	VERB
gujaf-18	19	9	in	in	ADP
gujaf-18	19	10	place	place	NOUN
gujaf-18	19	11	to	to	PART
gujaf-18	19	12	address	address	VERB
gujaf-18	19	13	environmental	environmental	ADJ
gujaf-18	19	14	challenges	challenge	NOUN
gujaf-18	19	15	at	at	ADP
gujaf-18	19	16	a	a	DET
gujaf-18	19	17	global	global	ADJ
gujaf-18	19	18	stage	stage	NOUN
gujaf-18	19	19	or	or	CCONJ
gujaf-18	19	20	level	level	NOUN
gujaf-18	19	21	,	,	PUNCT
gujaf-18	19	22	the	the	DET
gujaf-18	19	23	accounting	accounting	NOUN
gujaf-18	19	24	profession	profession	NOUN
gujaf-18	19	25	on	on	ADP
gujaf-18	19	26	one	one	NUM
gujaf-18	19	27	end	end	NOUN
gujaf-18	19	28	of	of	ADP
gujaf-18	19	29	the	the	DET
gujaf-18	19	30	spectrum	spectrum	NOUN
gujaf-18	19	31	has	have	AUX
gujaf-18	19	32	evolved	evolve	VERB
gujaf-18	19	33	as	as	ADP
gujaf-18	19	34	a	a	DET
gujaf-18	19	35	disclosing	disclosing	NOUN
gujaf-18	19	36	approach	approach	NOUN
gujaf-18	19	37	that	that	PRON
gujaf-18	19	38	can	can	AUX
gujaf-18	19	39	make	make	VERB
gujaf-18	19	40	organisation	organisation	NOUN
gujaf-18	19	41	responsible	responsible	ADJ
gujaf-18	19	42	for	for	ADP
gujaf-18	19	43	the	the	DET
gujaf-18	19	44	environment	environment	NOUN
gujaf-18	19	45	in	in	ADP
gujaf-18	19	46	which	which	PRON
gujaf-18	19	47	they	they	PRON
gujaf-18	19	48	carry	carry	VERB
gujaf-18	19	49	out	out	ADP
gujaf-18	19	50	their	their	PRON
gujaf-18	19	51	operations	operation	NOUN
gujaf-18	19	52	.	.	PUNCT
gujaf-18	20	1	consequently	consequently	ADV
gujaf-18	20	2	,	,	PUNCT
gujaf-18	20	3	a	a	DET
gujaf-18	20	4	segment	segment	NOUN
gujaf-18	20	5	of	of	ADP
gujaf-18	20	6	accounting	accounting	NOUN
gujaf-18	20	7	known	know	VERB
gujaf-18	20	8	as	as	ADP
gujaf-18	20	9	environmental	environmental	ADJ
gujaf-18	20	10	accounting	accounting	NOUN
gujaf-18	20	11	and	and	CCONJ
gujaf-18	20	12	disclosure	disclosure	NOUN
gujaf-18	20	13	has	have	AUX
gujaf-18	20	14	now	now	ADV
gujaf-18	20	15	emerged	emerge	VERB
gujaf-18	20	16	in	in	ADP
gujaf-18	20	17	order	order	NOUN
gujaf-18	20	18	to	to	PART
gujaf-18	20	19	capture	capture	VERB
gujaf-18	20	20	the	the	DET
gujaf-18	20	21	link	link	NOUN
gujaf-18	20	22	between	between	ADP
gujaf-18	20	23	corporate	corporate	ADJ
gujaf-18	20	24	impacts	impact	NOUN
gujaf-18	20	25	on	on	ADP
gujaf-18	20	26	the	the	DET
gujaf-18	20	27	environment	environment	NOUN
gujaf-18	20	28	.	.	PUNCT
gujaf-18	21	1	in	in	ADP
gujaf-18	21	2	the	the	DET
gujaf-18	21	3	views	view	NOUN
gujaf-18	21	4	of	of	ADP
gujaf-18	21	5	howes	howes	PROPN
gujaf-18	21	6	(	(	PUNCT
gujaf-18	21	7	2002	2002	NUM
gujaf-18	21	8	)	)	PUNCT
gujaf-18	21	9	,	,	PUNCT
gujaf-18	21	10	environmental	environmental	ADJ
gujaf-18	21	11	accounting	accounting	NOUN
gujaf-18	21	12	is	be	AUX
gujaf-18	21	13	concerns	concern	NOUN
gujaf-18	21	14	with	with	ADP
gujaf-18	21	15	the	the	DET
gujaf-18	21	16	identification	identification	NOUN
gujaf-18	21	17	,	,	PUNCT
gujaf-18	21	18	measurement	measurement	NOUN
gujaf-18	21	19	and	and	CCONJ
gujaf-18	21	20	the	the	DET
gujaf-18	21	21	monetization	monetization	NOUN
gujaf-18	21	22	of	of	ADP
gujaf-18	21	23	information	information	NOUN
gujaf-18	21	24	that	that	PRON
gujaf-18	21	25	is	be	AUX
gujaf-18	21	26	of	of	ADP
gujaf-18	21	27	environmental	environmental	ADJ
gujaf-18	21	28	concerns	concern	NOUN
gujaf-18	21	29	and	and	CCONJ
gujaf-18	21	30	disclose	disclose	VERB
gujaf-18	21	31	such	such	ADJ
gujaf-18	21	32	to	to	PART
gujaf-18	21	33	achieve	achieve	VERB
gujaf-18	21	34	the	the	DET
gujaf-18	21	35	broad	broad	ADJ
gujaf-18	21	36	goals	goal	NOUN
gujaf-18	21	37	of	of	ADP
gujaf-18	21	38	the	the	DET
gujaf-18	21	39	organisation	organisation	NOUN
gujaf-18	21	40	with	with	ADP
gujaf-18	21	41	focal	focal	ADJ
gujaf-18	21	42	interest	interest	NOUN
gujaf-18	21	43	on	on	ADP
gujaf-18	21	44	both	both	CCONJ
gujaf-18	21	45	environmental	environmental	ADJ
gujaf-18	21	46	and	and	CCONJ
gujaf-18	21	47	financials	financial	NOUN
gujaf-18	21	48	.	.	PUNCT
gujaf-18	22	1	in	in	ADP
gujaf-18	22	2	environmental	environmental	ADJ
gujaf-18	22	3	and	and	CCONJ
gujaf-18	22	4	social	social	ADJ
gujaf-18	22	5	reporting	reporting	NOUN
gujaf-18	22	6	,	,	PUNCT
gujaf-18	22	7	corporations	corporation	NOUN
gujaf-18	22	8	are	be	AUX
gujaf-18	22	9	not	not	PART
gujaf-18	22	10	expected	expect	VERB
gujaf-18	22	11	to	to	PART
gujaf-18	22	12	disclose	disclose	VERB
gujaf-18	22	13	just	just	ADV
gujaf-18	22	14	financial	financial	ADJ
gujaf-18	22	15	information	information	NOUN
gujaf-18	22	16	,	,	PUNCT
gujaf-18	22	17	they	they	PRON
gujaf-18	22	18	are	be	AUX
gujaf-18	22	19	expected	expect	VERB
gujaf-18	22	20	to	to	PART
gujaf-18	22	21	also	also	ADV
gujaf-18	22	22	disclose	disclose	VERB
gujaf-18	22	23	the	the	DET
gujaf-18	22	24	non	non	ADJ
gujaf-18	22	25	-	-	ADJ
gujaf-18	22	26	financial	financial	ADJ
gujaf-18	22	27	information	information	NOUN
gujaf-18	22	28	about	about	ADP
gujaf-18	22	29	the	the	DET
gujaf-18	22	30	effects	effect	NOUN
gujaf-18	22	31	of	of	ADP
gujaf-18	22	32	the	the	DET
gujaf-18	22	33	way	way	NOUN
gujaf-18	22	34	they	they	PRON
gujaf-18	22	35	operate	operate	VERB
gujaf-18	22	36	on	on	ADP
gujaf-18	22	37	the	the	DET
gujaf-18	22	38	immediate	immediate	ADJ
gujaf-18	22	39	community	community	NOUN
gujaf-18	22	40	as	as	ADV
gujaf-18	22	41	well	well	ADV
gujaf-18	22	42	.	.	PUNCT
gujaf-18	23	1	environmental	environmental	ADJ
gujaf-18	23	2	reporting	reporting	NOUN
gujaf-18	23	3	consists	consist	VERB
gujaf-18	23	4	of	of	ADP
gujaf-18	23	5	information	information	NOUN
gujaf-18	23	6	that	that	PRON
gujaf-18	23	7	relates	relate	VERB
gujaf-18	23	8	with	with	ADP
gujaf-18	23	9	the	the	DET
gujaf-18	23	10	operations	operation	NOUN
gujaf-18	23	11	of	of	ADP
gujaf-18	23	12	companies	company	NOUN
gujaf-18	23	13	,	,	PUNCT
gujaf-18	23	14	aspirations	aspiration	NOUN
gujaf-18	23	15	and	and	CCONJ
gujaf-18	23	16	the	the	DET
gujaf-18	23	17	image	image	NOUN
gujaf-18	23	18	of	of	ADP
gujaf-18	23	19	public	public	NOUN
gujaf-18	23	20	in	in	ADP
gujaf-18	23	21	the	the	DET
gujaf-18	23	22	community	community	NOUN
gujaf-18	23	23	(	(	PUNCT
gujaf-18	23	24	haider	haider	PROPN
gujaf-18	23	25	,	,	PUNCT
gujaf-18	23	26	2010	2010	NUM
gujaf-18	23	27	)	)	PUNCT
gujaf-18	23	28	.	.	PUNCT
gujaf-18	24	1	the	the	DET
gujaf-18	24	2	main	main	ADJ
gujaf-18	24	3	aim	aim	NOUN
gujaf-18	24	4	of	of	ADP
gujaf-18	24	5	social	social	ADJ
gujaf-18	24	6	reporting	reporting	NOUN
gujaf-18	24	7	is	be	AUX
gujaf-18	24	8	to	to	PART
gujaf-18	24	9	ensure	ensure	VERB
gujaf-18	24	10	that	that	SCONJ
gujaf-18	24	11	various	various	ADJ
gujaf-18	24	12	stakeholders	stakeholder	NOUN
gujaf-18	24	13	are	be	AUX
gujaf-18	24	14	communicated	communicate	VERB
gujaf-18	24	15	with	with	ADP
gujaf-18	24	16	what	what	PRON
gujaf-18	24	17	is	be	AUX
gujaf-18	24	18	being	be	AUX
gujaf-18	24	19	carried	carry	VERB
gujaf-18	24	20	out	out	ADP
gujaf-18	24	21	in	in	ADP
gujaf-18	24	22	the	the	DET
gujaf-18	24	23	environment	environment	NOUN
gujaf-18	24	24	.	.	PUNCT
gujaf-18	25	1	this	this	PRON
gujaf-18	25	2	can	can	AUX
gujaf-18	25	3	determine	determine	VERB
gujaf-18	25	4	the	the	DET
gujaf-18	25	5	relationship	relationship	NOUN
gujaf-18	25	6	a	a	DET
gujaf-18	25	7	company	company	NOUN
gujaf-18	25	8	has	have	VERB
gujaf-18	25	9	with	with	ADP
gujaf-18	25	10	the	the	DET
gujaf-18	25	11	stakeholders	stakeholder	NOUN
gujaf-18	25	12	.	.	PUNCT
gujaf-18	26	1	a	a	DET
gujaf-18	26	2	lot	lot	NOUN
gujaf-18	26	3	of	of	ADP
gujaf-18	26	4	advantages	advantage	NOUN
gujaf-18	26	5	are	be	AUX
gujaf-18	26	6	involved	involve	VERB
gujaf-18	26	7	in	in	ADP
gujaf-18	26	8	assisting	assist	VERB
gujaf-18	26	9	companies	company	NOUN
gujaf-18	26	10	to	to	PART
gujaf-18	26	11	define	define	VERB
gujaf-18	26	12	their	their	PRON
gujaf-18	26	13	responsibility	responsibility	NOUN
gujaf-18	26	14	to	to	ADP
gujaf-18	26	15	the	the	DET
gujaf-18	26	16	community	community	NOUN
gujaf-18	26	17	and	and	CCONJ
gujaf-18	26	18	render	render	VERB
gujaf-18	26	19	assistant	assistant	NOUN
gujaf-18	26	20	to	to	ADP
gujaf-18	26	21	management	management	NOUN
gujaf-18	26	22	in	in	ADP
gujaf-18	26	23	carrying	carry	VERB
gujaf-18	26	24	out	out	ADP
gujaf-18	26	25	proper	proper	ADJ
gujaf-18	26	26	assessment	assessment	NOUN
gujaf-18	26	27	of	of	ADP
gujaf-18	26	28	environmental	environmental	ADJ
gujaf-18	26	29	impact	impact	NOUN
gujaf-18	26	30	.	.	PUNCT
gujaf-18	27	1	with	with	ADP
gujaf-18	27	2	the	the	DET
gujaf-18	27	3	risk	risk	NOUN
gujaf-18	27	4	of	of	ADP
gujaf-18	27	5	investors	investor	NOUN
gujaf-18	27	6	moving	move	VERB
gujaf-18	27	7	from	from	ADP
gujaf-18	27	8	fossil	fossil	NOUN
gujaf-18	27	9	to	to	ADP
gujaf-18	27	10	green	green	ADJ
gujaf-18	27	11	investments	investment	NOUN
gujaf-18	27	12	,	,	PUNCT
gujaf-18	27	13	environmental	environmental	ADJ
gujaf-18	27	14	reporting	reporting	NOUN
gujaf-18	27	15	aid	aid	NOUN
gujaf-18	27	16	to	to	PART
gujaf-18	27	17	attract	attract	VERB
gujaf-18	27	18	foreign	foreign	ADJ
gujaf-18	27	19	investments	investment	NOUN
gujaf-18	27	20	.	.	PUNCT
gujaf-18	28	1	environmental	environmental	ADJ
gujaf-18	28	2	reporting	reporting	NOUN
gujaf-18	28	3	likewise	likewise	ADV
gujaf-18	28	4	face	face	VERB
gujaf-18	28	5	some	some	DET
gujaf-18	28	6	challenges	challenge	NOUN
gujaf-18	28	7	as	as	ADV
gujaf-18	28	8	well	well	ADV
gujaf-18	28	9	,	,	PUNCT
gujaf-18	28	10	and	and	CCONJ
gujaf-18	28	11	the	the	DET
gujaf-18	28	12	obvious	obvious	ADJ
gujaf-18	28	13	one	one	NOUN
gujaf-18	28	14	is	be	AUX
gujaf-18	28	15	the	the	DET
gujaf-18	28	16	lack	lack	NOUN
gujaf-18	28	17	of	of	ADP
gujaf-18	28	18	internationally	internationally	ADV
gujaf-18	28	19	acceptable	acceptable	ADJ
gujaf-18	28	20	reporting	reporting	NOUN
gujaf-18	28	21	standards	standard	NOUN
gujaf-18	28	22	and	and	CCONJ
gujaf-18	28	23	guidelines	guideline	NOUN
gujaf-18	28	24	.	.	PUNCT
gujaf-18	29	1	this	this	PRON
gujaf-18	29	2	coupled	couple	VERB
gujaf-18	29	3	with	with	ADP
gujaf-18	29	4	the	the	DET
gujaf-18	29	5	shortage	shortage	NOUN
gujaf-18	29	6	of	of	ADP
gujaf-18	29	7	environmental	environmental	ADJ
gujaf-18	29	8	professionals	professional	NOUN
gujaf-18	29	9	and	and	CCONJ
gujaf-18	29	10	experts	expert	NOUN
gujaf-18	29	11	to	to	PART
gujaf-18	29	12	report	report	VERB
gujaf-18	29	13	on	on	ADP
gujaf-18	29	14	environmental	environmental	ADJ
gujaf-18	29	15	issues	issue	NOUN
gujaf-18	29	16	making	make	VERB
gujaf-18	29	17	it	it	PRON
gujaf-18	29	18	expensive	expensive	ADJ
gujaf-18	29	19	venture	venture	NOUN
gujaf-18	29	20	.	.	PUNCT
gujaf-18	30	1	now	now	ADV
gujaf-18	30	2	,	,	PUNCT
gujaf-18	30	3	it	it	PRON
gujaf-18	30	4	is	be	AUX
gujaf-18	30	5	evidence	evidence	NOUN
gujaf-18	30	6	that	that	SCONJ
gujaf-18	30	7	the	the	DET
gujaf-18	30	8	relatively	relatively	ADV
gujaf-18	30	9	nascent	nascent	ADJ
gujaf-18	30	10	field	field	NOUN
gujaf-18	30	11	of	of	ADP
gujaf-18	30	12	environmental	environmental	ADJ
gujaf-18	30	13	disclosure	disclosure	NOUN
gujaf-18	30	14	has	have	AUX
gujaf-18	30	15	grown	grow	VERB
gujaf-18	30	16	in	in	ADP
gujaf-18	30	17	prominence	prominence	NOUN
gujaf-18	30	18	with	with	ADP
gujaf-18	30	19	data	datum	NOUN
gujaf-18	30	20	to	to	PART
gujaf-18	30	21	test	test	VERB
gujaf-18	30	22	its	its	PRON
gujaf-18	30	23	influence	influence	NOUN
gujaf-18	30	24	on	on	ADP
gujaf-18	30	25	firm	firm	NOUN
gujaf-18	30	26	’s	’s	PART
gujaf-18	30	27	broad	broad	ADJ
gujaf-18	30	28	objectives	objective	NOUN
gujaf-18	30	29	.	.	PUNCT
gujaf-18	31	1	following	follow	VERB
gujaf-18	31	2	a	a	DET
gujaf-18	31	3	global	global	ADJ
gujaf-18	31	4	trend	trend	NOUN
gujaf-18	31	5	,	,	PUNCT
gujaf-18	31	6	corporations	corporation	NOUN
gujaf-18	31	7	are	be	AUX
gujaf-18	31	8	now	now	ADV
gujaf-18	31	9	paying	pay	VERB
gujaf-18	31	10	more	more	ADJ
gujaf-18	31	11	attention	attention	NOUN
gujaf-18	31	12	to	to	ADP
gujaf-18	31	13	environmental	environmental	ADJ
gujaf-18	31	14	disclosures	disclosure	NOUN
gujaf-18	31	15	(	(	PUNCT
gujaf-18	31	16	halme	halme	NOUN
gujaf-18	31	17	,	,	PUNCT
gujaf-18	31	18	roome	roome	NOUN
gujaf-18	31	19	&	&	CCONJ
gujaf-18	31	20	dobers	dober	NOUN
gujaf-18	31	21	,	,	PUNCT
gujaf-18	31	22	2009	2009	NUM
gujaf-18	31	23	)	)	PUNCT
gujaf-18	31	24	.	.	PUNCT
gujaf-18	32	1	however	however	ADV
gujaf-18	32	2	,	,	PUNCT
gujaf-18	32	3	one	one	NUM
gujaf-18	32	4	key	key	ADJ
gujaf-18	32	5	issue	issue	NOUN
gujaf-18	32	6	is	be	AUX
gujaf-18	32	7	that	that	SCONJ
gujaf-18	32	8	environmental	environmental	ADJ
gujaf-18	32	9	disclosing	disclosing	NOUN
gujaf-18	32	10	is	be	AUX
gujaf-18	32	11	a	a	DET
gujaf-18	32	12	rather	rather	ADV
gujaf-18	32	13	voluntary	voluntary	ADJ
gujaf-18	32	14	activity	activity	NOUN
gujaf-18	32	15	and	and	CCONJ
gujaf-18	32	16	this	this	PRON
gujaf-18	32	17	implies	imply	VERB
gujaf-18	32	18	that	that	SCONJ
gujaf-18	32	19	companies	company	NOUN
gujaf-18	32	20	are	be	AUX
gujaf-18	32	21	not	not	PART
gujaf-18	32	22	compulsorily	compulsorily	ADV
gujaf-18	32	23	required	require	VERB
gujaf-18	32	24	to	to	PART
gujaf-18	32	25	make	make	VERB
gujaf-18	32	26	environmental	environmental	ADJ
gujaf-18	32	27	disclosures	disclosure	NOUN
gujaf-18	32	28	.	.	PUNCT
gujaf-18	33	1	this	this	PRON
gujaf-18	33	2	has	have	AUX
gujaf-18	33	3	created	create	VERB
gujaf-18	33	4	a	a	DET
gujaf-18	33	5	scenario	scenario	NOUN
gujaf-18	33	6	where	where	SCONJ
gujaf-18	33	7	environmental	environmental	ADJ
gujaf-18	33	8	disclosure	disclosure	NOUN
gujaf-18	33	9	practices	practice	NOUN
gujaf-18	33	10	have	have	AUX
gujaf-18	33	11	evolved	evolve	VERB
gujaf-18	33	12	in	in	ADP
gujaf-18	33	13	a	a	DET
gujaf-18	33	14	very	very	ADV
gujaf-18	33	15	much	much	ADV
gujaf-18	33	16	unstandardized	unstandardized	ADJ
gujaf-18	33	17	context	context	NOUN
gujaf-18	33	18	though	though	SCONJ
gujaf-18	33	19	several	several	ADJ
gujaf-18	33	20	global	global	ADJ
gujaf-18	33	21	institutions	institution	NOUN
gujaf-18	33	22	such	such	ADJ
gujaf-18	33	23	as	as	ADP
gujaf-18	33	24	the	the	DET
gujaf-18	33	25	global	global	ADJ
gujaf-18	33	26	reporting	reporting	NOUN
gujaf-18	33	27	institute	institute	NOUN
gujaf-18	33	28	gujaf	gujaf	NOUN
gujaf-18	33	29	:	:	PUNCT
gujaf-18	33	30	gusau	gusau	PROPN
gujaf-18	33	31	journal	journal	NOUN
gujaf-18	33	32	of	of	ADP
gujaf-18	33	33	accounting	accounting	NOUN
gujaf-18	33	34	and	and	CCONJ
gujaf-18	33	35	finance	finance	NOUN
gujaf-18	33	36	,	,	PUNCT
gujaf-18	33	37	vol	vol	NOUN
gujaf-18	33	38	.	.	PUNCT
gujaf-18	34	1	i	i	PRON
gujaf-18	34	2	,	,	PUNCT
gujaf-18	34	3	issue	issue	NOUN
gujaf-18	34	4	1	1	NUM
gujaf-18	34	5	,	,	PUNCT
gujaf-18	34	6	april	april	PROPN
gujaf-18	34	7	,	,	PUNCT
gujaf-18	34	8	2020	2020	NUM
gujaf-18	34	9	issn	issn	VERB
gujaf-18	34	10	2756	2756	NUM
gujaf-18	34	11	-	-	PUNCT
gujaf-18	34	12	665x	665x	NOUN
gujaf-18	34	13	3	3	NUM
gujaf-18	34	14	(	(	PUNCT
gujaf-18	34	15	gri	gri	NOUN
gujaf-18	34	16	)	)	PUNCT
gujaf-18	34	17	amongst	amongst	ADP
gujaf-18	34	18	others	other	NOUN
gujaf-18	34	19	which	which	PRON
gujaf-18	34	20	are	be	AUX
gujaf-18	34	21	not	not	PART
gujaf-18	34	22	necessarily	necessarily	ADV
gujaf-18	34	23	accounting	account	VERB
gujaf-18	34	24	standard	standard	ADJ
gujaf-18	34	25	setters	setter	NOUN
gujaf-18	34	26	have	have	AUX
gujaf-18	34	27	tried	try	VERB
gujaf-18	34	28	to	to	PART
gujaf-18	34	29	provide	provide	VERB
gujaf-18	34	30	leads	lead	NOUN
gujaf-18	34	31	as	as	ADP
gujaf-18	34	32	to	to	ADP
gujaf-18	34	33	what	what	PRON
gujaf-18	34	34	companies	company	NOUN
gujaf-18	34	35	should	should	AUX
gujaf-18	34	36	report	report	VERB
gujaf-18	34	37	.	.	PUNCT
gujaf-18	35	1	these	these	DET
gujaf-18	35	2	guidelines	guideline	NOUN
gujaf-18	35	3	and	and	CCONJ
gujaf-18	35	4	suggestions	suggestion	NOUN
gujaf-18	35	5	emanating	emanate	VERB
gujaf-18	35	6	from	from	ADP
gujaf-18	35	7	the	the	DET
gujaf-18	35	8	drivers	driver	NOUN
gujaf-18	35	9	are	be	AUX
gujaf-18	35	10	not	not	PART
gujaf-18	35	11	binding	bind	VERB
gujaf-18	35	12	,	,	PUNCT
gujaf-18	35	13	companies	company	NOUN
gujaf-18	35	14	may	may	AUX
gujaf-18	35	15	decide	decide	VERB
gujaf-18	35	16	to	to	PART
gujaf-18	35	17	follow	follow	VERB
gujaf-18	35	18	or	or	CCONJ
gujaf-18	35	19	not	not	PART
gujaf-18	35	20	these	these	DET
gujaf-18	35	21	standards	standard	NOUN
gujaf-18	35	22	depending	depend	VERB
gujaf-18	35	23	on	on	ADP
gujaf-18	35	24	their	their	PRON
gujaf-18	35	25	motives	motive	NOUN
gujaf-18	35	26	.	.	PUNCT
gujaf-18	36	1	investigating	investigate	VERB
gujaf-18	36	2	the	the	DET
gujaf-18	36	3	factors	factor	NOUN
gujaf-18	36	4	that	that	PRON
gujaf-18	36	5	drive	drive	VERB
gujaf-18	36	6	environmental	environmental	ADJ
gujaf-18	36	7	reporting	reporting	NOUN
gujaf-18	36	8	of	of	ADP
gujaf-18	36	9	firms	firm	NOUN
gujaf-18	36	10	has	have	AUX
gujaf-18	36	11	been	be	AUX
gujaf-18	36	12	a	a	DET
gujaf-18	36	13	huge	huge	ADJ
gujaf-18	36	14	area	area	NOUN
gujaf-18	36	15	of	of	ADP
gujaf-18	36	16	interest	interest	NOUN
gujaf-18	36	17	for	for	ADP
gujaf-18	36	18	accounting	accounting	NOUN
gujaf-18	36	19	researchers	researcher	NOUN
gujaf-18	36	20	given	give	VERB
gujaf-18	36	21	that	that	SCONJ
gujaf-18	36	22	such	such	ADJ
gujaf-18	36	23	actions	action	NOUN
gujaf-18	36	24	are	be	AUX
gujaf-18	36	25	voluntary	voluntary	ADJ
gujaf-18	36	26	particularly	particularly	ADV
gujaf-18	36	27	in	in	ADP
gujaf-18	36	28	developing	develop	VERB
gujaf-18	36	29	countries	country	NOUN
gujaf-18	36	30	though	though	SCONJ
gujaf-18	36	31	this	this	PRON
gujaf-18	36	32	is	be	AUX
gujaf-18	36	33	not	not	PART
gujaf-18	36	34	the	the	DET
gujaf-18	36	35	case	case	NOUN
gujaf-18	36	36	for	for	ADP
gujaf-18	36	37	developed	develop	VERB
gujaf-18	36	38	market	market	NOUN
gujaf-18	36	39	due	due	ADP
gujaf-18	36	40	to	to	ADP
gujaf-18	36	41	the	the	DET
gujaf-18	36	42	strong	strong	ADJ
gujaf-18	36	43	institutional	institutional	ADJ
gujaf-18	36	44	frameworks	framework	NOUN
gujaf-18	36	45	that	that	PRON
gujaf-18	36	46	ensure	ensure	VERB
gujaf-18	36	47	that	that	SCONJ
gujaf-18	36	48	even	even	ADV
gujaf-18	36	49	though	though	SCONJ
gujaf-18	36	50	accounting	accounting	NOUN
gujaf-18	36	51	standards	standard	NOUN
gujaf-18	36	52	in	in	ADP
gujaf-18	36	53	this	this	DET
gujaf-18	36	54	area	area	NOUN
gujaf-18	36	55	are	be	AUX
gujaf-18	36	56	not	not	PART
gujaf-18	36	57	lucid	lucid	ADJ
gujaf-18	36	58	and	and	CCONJ
gujaf-18	36	59	adequate	adequate	ADJ
gujaf-18	36	60	,	,	PUNCT
gujaf-18	36	61	institutional	institutional	ADJ
gujaf-18	36	62	pressures	pressure	NOUN
gujaf-18	36	63	are	be	AUX
gujaf-18	36	64	sufficient	sufficient	ADJ
gujaf-18	36	65	to	to	PART
gujaf-18	36	66	ensure	ensure	VERB
gujaf-18	36	67	compliance	compliance	NOUN
gujaf-18	36	68	.	.	PUNCT
gujaf-18	37	1	consequently	consequently	ADV
gujaf-18	37	2	,	,	PUNCT
gujaf-18	37	3	firm	firm	PROPN
gujaf-18	37	4	’s	’s	PART
gujaf-18	37	5	attributes	attribute	NOUN
gujaf-18	37	6	have	have	AUX
gujaf-18	37	7	been	be	AUX
gujaf-18	37	8	one	one	NUM
gujaf-18	37	9	of	of	ADP
gujaf-18	37	10	the	the	DET
gujaf-18	37	11	perspectives	perspective	NOUN
gujaf-18	37	12	to	to	ADP
gujaf-18	37	13	investigating	investigate	VERB
gujaf-18	37	14	the	the	DET
gujaf-18	37	15	factors	factor	NOUN
gujaf-18	37	16	affecting	affect	VERB
gujaf-18	37	17	environmental	environmental	ADJ
gujaf-18	37	18	disclosures	disclosure	NOUN
gujaf-18	37	19	.	.	PUNCT
gujaf-18	38	1	unlike	unlike	ADP
gujaf-18	38	2	prior	prior	ADJ
gujaf-18	38	3	studies	study	NOUN
gujaf-18	38	4	,	,	PUNCT
gujaf-18	38	5	this	this	DET
gujaf-18	38	6	study	study	NOUN
gujaf-18	38	7	moves	move	VERB
gujaf-18	38	8	further	far	ADV
gujaf-18	38	9	by	by	ADP
gujaf-18	38	10	adopting	adopt	VERB
gujaf-18	38	11	a	a	DET
gujaf-18	38	12	moderating	moderate	VERB
gujaf-18	38	13	approach	approach	NOUN
gujaf-18	38	14	in	in	ADP
gujaf-18	38	15	estimating	estimate	VERB
gujaf-18	38	16	the	the	DET
gujaf-18	38	17	impact	impact	NOUN
gujaf-18	38	18	of	of	ADP
gujaf-18	38	19	firm	firm	ADJ
gujaf-18	38	20	size	size	NOUN
gujaf-18	38	21	,	,	PUNCT
gujaf-18	38	22	leverage	leverage	NOUN
gujaf-18	38	23	,	,	PUNCT
gujaf-18	38	24	and	and	CCONJ
gujaf-18	38	25	profitability	profitability	NOUN
gujaf-18	38	26	on	on	ADP
gujaf-18	38	27	environmental	environmental	ADJ
gujaf-18	38	28	disclosure	disclosure	NOUN
gujaf-18	38	29	.	.	PUNCT
gujaf-18	39	1	the	the	DET
gujaf-18	39	2	justification	justification	NOUN
gujaf-18	39	3	for	for	ADP
gujaf-18	39	4	this	this	DET
gujaf-18	39	5	approach	approach	NOUN
gujaf-18	39	6	is	be	AUX
gujaf-18	39	7	largely	largely	ADV
gujaf-18	39	8	because	because	SCONJ
gujaf-18	39	9	in	in	ADP
gujaf-18	39	10	most	most	ADJ
gujaf-18	39	11	developing	develop	VERB
gujaf-18	39	12	and	and	CCONJ
gujaf-18	39	13	emerging	emerge	VERB
gujaf-18	39	14	market	market	NOUN
gujaf-18	39	15	,	,	PUNCT
gujaf-18	39	16	attracting	attract	VERB
gujaf-18	39	17	foreign	foreign	ADJ
gujaf-18	39	18	investment	investment	NOUN
gujaf-18	39	19	could	could	AUX
gujaf-18	39	20	be	be	AUX
gujaf-18	39	21	influenced	influence	VERB
gujaf-18	39	22	by	by	ADP
gujaf-18	39	23	foreign	foreign	ADJ
gujaf-18	39	24	practices	practice	NOUN
gujaf-18	39	25	.	.	PUNCT
gujaf-18	40	1	the	the	DET
gujaf-18	40	2	skewness	skewness	NOUN
gujaf-18	40	3	of	of	ADP
gujaf-18	40	4	oil	oil	NOUN
gujaf-18	40	5	and	and	CCONJ
gujaf-18	40	6	gas	gas	NOUN
gujaf-18	40	7	companies	company	NOUN
gujaf-18	40	8	in	in	ADP
gujaf-18	40	9	nigeria	nigeria	PROPN
gujaf-18	40	10	towards	towards	ADP
gujaf-18	40	11	foreign	foreign	ADJ
gujaf-18	40	12	participation	participation	NOUN
gujaf-18	40	13	makes	make	VERB
gujaf-18	40	14	the	the	DET
gujaf-18	40	15	incorporation	incorporation	NOUN
gujaf-18	40	16	of	of	ADP
gujaf-18	40	17	ownership	ownership	NOUN
gujaf-18	40	18	nature	nature	NOUN
gujaf-18	40	19	as	as	ADP
gujaf-18	40	20	a	a	DET
gujaf-18	40	21	moderating	moderate	VERB
gujaf-18	40	22	factor	factor	NOUN
gujaf-18	40	23	necessary	necessary	ADJ
gujaf-18	40	24	.	.	PUNCT
gujaf-18	41	1	it	it	PRON
gujaf-18	41	2	is	be	AUX
gujaf-18	41	3	against	against	ADP
gujaf-18	41	4	this	this	DET
gujaf-18	41	5	backdrop	backdrop	NOUN
gujaf-18	41	6	,	,	PUNCT
gujaf-18	41	7	the	the	DET
gujaf-18	41	8	study	study	NOUN
gujaf-18	41	9	addresses	address	VERB
gujaf-18	41	10	the	the	DET
gujaf-18	41	11	following	follow	VERB
gujaf-18	41	12	questions	question	NOUN
gujaf-18	41	13	,	,	PUNCT
gujaf-18	41	14	i.	i.	NOUN
gujaf-18	41	15	what	what	PRON
gujaf-18	41	16	is	be	AUX
gujaf-18	41	17	the	the	DET
gujaf-18	41	18	effect	effect	NOUN
gujaf-18	41	19	of	of	ADP
gujaf-18	41	20	firm	firm	ADJ
gujaf-18	41	21	size	size	NOUN
gujaf-18	41	22	on	on	ADP
gujaf-18	41	23	environmental	environmental	ADJ
gujaf-18	41	24	disclosures	disclosure	NOUN
gujaf-18	41	25	of	of	ADP
gujaf-18	41	26	oil	oil	NOUN
gujaf-18	41	27	and	and	CCONJ
gujaf-18	41	28	gas	gas	NOUN
gujaf-18	41	29	quoted	quote	VERB
gujaf-18	41	30	companies	company	NOUN
gujaf-18	41	31	in	in	ADP
gujaf-18	41	32	nigeria	nigeria	PROPN
gujaf-18	41	33	?	?	PUNCT
gujaf-18	42	1	ii	ii	PROPN
gujaf-18	42	2	.	.	PUNCT
gujaf-18	43	1	what	what	PRON
gujaf-18	43	2	is	be	AUX
gujaf-18	43	3	the	the	DET
gujaf-18	43	4	impact	impact	NOUN
gujaf-18	43	5	of	of	ADP
gujaf-18	43	6	leverage	leverage	NOUN
gujaf-18	43	7	on	on	ADP
gujaf-18	43	8	environmental	environmental	ADJ
gujaf-18	43	9	disclosures	disclosure	NOUN
gujaf-18	43	10	of	of	ADP
gujaf-18	43	11	oil	oil	NOUN
gujaf-18	43	12	and	and	CCONJ
gujaf-18	43	13	gas	gas	NOUN
gujaf-18	43	14	quoted	quote	VERB
gujaf-18	43	15	companies	company	NOUN
gujaf-18	43	16	in	in	ADP
gujaf-18	43	17	nigeria	nigeria	PROPN
gujaf-18	43	18	?	?	PUNCT
gujaf-18	44	1	iii	iii	X
gujaf-18	44	2	.	.	PUNCT
gujaf-18	45	1	to	to	ADP
gujaf-18	45	2	what	what	DET
gujaf-18	45	3	extent	extent	NOUN
gujaf-18	45	4	does	do	VERB
gujaf-18	45	5	profitability	profitability	NOUN
gujaf-18	45	6	influence	influence	NOUN
gujaf-18	45	7	environmental	environmental	ADJ
gujaf-18	45	8	disclosures	disclosure	NOUN
gujaf-18	45	9	of	of	ADP
gujaf-18	45	10	oil	oil	NOUN
gujaf-18	45	11	and	and	CCONJ
gujaf-18	45	12	gas	gas	NOUN
gujaf-18	45	13	quoted	quote	VERB
gujaf-18	45	14	companies	company	NOUN
gujaf-18	45	15	in	in	ADP
gujaf-18	45	16	nigeria	nigeria	PROPN
gujaf-18	45	17	?	?	PUNCT
gujaf-18	46	1	iv	iv	X
gujaf-18	46	2	.	.	PUNCT
gujaf-18	47	1	what	what	PRON
gujaf-18	47	2	is	be	AUX
gujaf-18	47	3	the	the	DET
gujaf-18	47	4	moderating	moderate	VERB
gujaf-18	47	5	effect	effect	NOUN
gujaf-18	47	6	of	of	ADP
gujaf-18	47	7	foreign	foreign	ADJ
gujaf-18	47	8	-	-	PUNCT
gujaf-18	47	9	domestic	domestic	ADJ
gujaf-18	47	10	ownership	ownership	NOUN
gujaf-18	47	11	ratio	ratio	NOUN
gujaf-18	47	12	on	on	ADP
gujaf-18	47	13	the	the	DET
gujaf-18	47	14	relationship	relationship	NOUN
gujaf-18	47	15	between	between	ADP
gujaf-18	47	16	firm	firm	ADJ
gujaf-18	47	17	size	size	NOUN
gujaf-18	47	18	,	,	PUNCT
gujaf-18	47	19	leverage	leverage	NOUN
gujaf-18	47	20	,	,	PUNCT
gujaf-18	47	21	profitability	profitability	NOUN
gujaf-18	47	22	and	and	CCONJ
gujaf-18	47	23	environmental	environmental	ADJ
gujaf-18	47	24	disclosures	disclosure	NOUN
gujaf-18	47	25	of	of	ADP
gujaf-18	47	26	oil	oil	NOUN
gujaf-18	47	27	and	and	CCONJ
gujaf-18	47	28	gas	gas	NOUN
gujaf-18	47	29	quoted	quote	VERB
gujaf-18	47	30	companies	company	NOUN
gujaf-18	47	31	in	in	ADP
gujaf-18	47	32	nigeria	nigeria	PROPN
gujaf-18	47	33	?	?	PUNCT
gujaf-18	48	1	2	2	X
gujaf-18	48	2	.	.	X
gujaf-18	48	3	literature	literature	NOUN
gujaf-18	48	4	review	review	PROPN
gujaf-18	48	5	and	and	CCONJ
gujaf-18	48	6	hypotheses	hypothese	VERB
gujaf-18	48	7	development	development	NOUN
gujaf-18	48	8	there	there	PRON
gujaf-18	48	9	are	be	VERB
gujaf-18	48	10	a	a	DET
gujaf-18	48	11	huge	huge	ADJ
gujaf-18	48	12	number	number	NOUN
gujaf-18	48	13	of	of	ADP
gujaf-18	48	14	budding	bud	VERB
gujaf-18	48	15	empirics	empiric	NOUN
gujaf-18	48	16	on	on	ADP
gujaf-18	48	17	this	this	DET
gujaf-18	48	18	discourse	discourse	NOUN
gujaf-18	48	19	(	(	PUNCT
gujaf-18	48	20	ahmad	ahmad	PROPN
gujaf-18	48	21	,	,	PUNCT
gujaf-18	48	22	hassan	hassan	PROPN
gujaf-18	48	23	&	&	CCONJ
gujaf-18	48	24	mohammad	mohammad	PROPN
gujaf-18	48	25	,	,	PUNCT
gujaf-18	48	26	2003	2003	NUM
gujaf-18	48	27	)	)	PUNCT
gujaf-18	48	28	.	.	PUNCT
gujaf-18	49	1	in	in	ADP
gujaf-18	49	2	this	this	DET
gujaf-18	49	3	respect	respect	NOUN
gujaf-18	49	4	,	,	PUNCT
gujaf-18	49	5	many	many	ADJ
gujaf-18	49	6	of	of	ADP
gujaf-18	49	7	the	the	DET
gujaf-18	49	8	studies	study	NOUN
gujaf-18	49	9	in	in	ADP
gujaf-18	49	10	this	this	DET
gujaf-18	49	11	area	area	NOUN
gujaf-18	49	12	,	,	PUNCT
gujaf-18	49	13	focused	focus	VERB
gujaf-18	49	14	on	on	ADP
gujaf-18	49	15	external	external	ADJ
gujaf-18	49	16	attributes	attribute	NOUN
gujaf-18	49	17	of	of	ADP
gujaf-18	49	18	the	the	DET
gujaf-18	49	19	firm	firm	NOUN
gujaf-18	49	20	(	(	PUNCT
gujaf-18	49	21	monteiro	monteiro	PROPN
gujaf-18	49	22	&	&	CCONJ
gujaf-18	49	23	aibar	aibar	ADV
gujaf-18	49	24	-	-	PUNCT
gujaf-18	49	25	guzmán	guzmán	NOUN
gujaf-18	49	26	,	,	PUNCT
gujaf-18	49	27	2010	2010	NUM
gujaf-18	49	28	)	)	PUNCT
gujaf-18	49	29	by	by	ADP
gujaf-18	49	30	looking	look	VERB
gujaf-18	49	31	at	at	ADP
gujaf-18	49	32	the	the	DET
gujaf-18	49	33	effect	effect	NOUN
gujaf-18	49	34	of	of	ADP
gujaf-18	49	35	factors	factor	NOUN
gujaf-18	49	36	such	such	ADJ
gujaf-18	49	37	as	as	ADP
gujaf-18	49	38	the	the	DET
gujaf-18	49	39	,	,	PUNCT
gujaf-18	49	40	financial	financial	ADJ
gujaf-18	49	41	leverage	leverage	NOUN
gujaf-18	49	42	,	,	PUNCT
gujaf-18	49	43	firm	firm	ADJ
gujaf-18	49	44	size	size	NOUN
gujaf-18	49	45	,	,	PUNCT
gujaf-18	49	46	financial	financial	ADJ
gujaf-18	49	47	performance	performance	NOUN
gujaf-18	49	48	amongst	amongst	ADP
gujaf-18	49	49	others	other	NOUN
gujaf-18	49	50	.	.	PUNCT
gujaf-18	50	1	gujaf	gujaf	NOUN
gujaf-18	50	2	:	:	PUNCT
gujaf-18	50	3	gusau	gusau	PROPN
gujaf-18	50	4	journal	journal	NOUN
gujaf-18	50	5	of	of	ADP
gujaf-18	50	6	accounting	accounting	NOUN
gujaf-18	50	7	and	and	CCONJ
gujaf-18	50	8	finance	finance	NOUN
gujaf-18	50	9	,	,	PUNCT
gujaf-18	50	10	vol	vol	NOUN
gujaf-18	50	11	.	.	PUNCT
gujaf-18	51	1	i	i	PRON
gujaf-18	51	2	,	,	PUNCT
gujaf-18	51	3	issue	issue	NOUN
gujaf-18	51	4	1	1	NUM
gujaf-18	51	5	,	,	PUNCT
gujaf-18	51	6	april	april	PROPN
gujaf-18	51	7	,	,	PUNCT
gujaf-18	51	8	2020	2020	NUM
gujaf-18	51	9	issn	issn	VERB
gujaf-18	51	10	2756	2756	NUM
gujaf-18	51	11	-	-	PUNCT
gujaf-18	51	12	665x	665x	NOUN
gujaf-18	51	13	4	4	NUM
gujaf-18	51	14	firm	firm	ADJ
gujaf-18	51	15	size	size	NOUN
gujaf-18	51	16	we	we	PRON
gujaf-18	51	17	tend	tend	VERB
gujaf-18	51	18	to	to	PART
gujaf-18	51	19	generally	generally	ADV
gujaf-18	51	20	believe	believe	VERB
gujaf-18	51	21	that	that	SCONJ
gujaf-18	51	22	bigger	big	ADJ
gujaf-18	51	23	firms	firm	NOUN
gujaf-18	51	24	will	will	AUX
gujaf-18	51	25	want	want	VERB
gujaf-18	51	26	to	to	PART
gujaf-18	51	27	disclose	disclose	VERB
gujaf-18	51	28	more	more	ADJ
gujaf-18	51	29	environmental	environmental	ADJ
gujaf-18	51	30	information	information	NOUN
gujaf-18	51	31	than	than	ADP
gujaf-18	51	32	what	what	PRON
gujaf-18	51	33	smaller	small	ADJ
gujaf-18	51	34	firms	firm	NOUN
gujaf-18	51	35	will	will	AUX
gujaf-18	51	36	want	want	VERB
gujaf-18	51	37	to	to	PART
gujaf-18	51	38	do	do	VERB
gujaf-18	51	39	.	.	PUNCT
gujaf-18	52	1	this	this	PRON
gujaf-18	52	2	is	be	AUX
gujaf-18	52	3	because	because	SCONJ
gujaf-18	52	4	big	big	ADJ
gujaf-18	52	5	firms	firm	NOUN
gujaf-18	52	6	are	be	AUX
gujaf-18	52	7	more	more	ADV
gujaf-18	52	8	noticeable	noticeable	ADJ
gujaf-18	52	9	by	by	ADP
gujaf-18	52	10	the	the	DET
gujaf-18	52	11	public	public	NOUN
gujaf-18	52	12	and	and	CCONJ
gujaf-18	52	13	hence	hence	ADV
gujaf-18	52	14	it	it	PRON
gujaf-18	52	15	is	be	AUX
gujaf-18	52	16	often	often	ADV
gujaf-18	52	17	more	more	ADV
gujaf-18	52	18	beneficial	beneficial	ADJ
gujaf-18	52	19	for	for	SCONJ
gujaf-18	52	20	them	they	PRON
gujaf-18	52	21	to	to	PART
gujaf-18	52	22	do	do	VERB
gujaf-18	52	23	what	what	PRON
gujaf-18	52	24	is	be	AUX
gujaf-18	52	25	expected	expect	VERB
gujaf-18	52	26	(	(	PUNCT
gujaf-18	52	27	watts	watts	PROPN
gujaf-18	52	28	&	&	CCONJ
gujaf-18	52	29	zimmerman	zimmerman	PROPN
gujaf-18	52	30	,	,	PUNCT
gujaf-18	52	31	1978	1978	NUM
gujaf-18	52	32	)	)	PUNCT
gujaf-18	52	33	.	.	PUNCT
gujaf-18	53	1	it	it	PRON
gujaf-18	53	2	is	be	AUX
gujaf-18	53	3	the	the	DET
gujaf-18	53	4	case	case	NOUN
gujaf-18	53	5	that	that	SCONJ
gujaf-18	53	6	bigger	big	ADJ
gujaf-18	53	7	companies	company	NOUN
gujaf-18	53	8	may	may	AUX
gujaf-18	53	9	be	be	AUX
gujaf-18	53	10	more	more	ADV
gujaf-18	53	11	inclined	inclined	ADJ
gujaf-18	53	12	to	to	PART
gujaf-18	53	13	be	be	AUX
gujaf-18	53	14	environmentally	environmentally	ADV
gujaf-18	53	15	responsive	responsive	ADJ
gujaf-18	53	16	than	than	ADP
gujaf-18	53	17	smaller	small	ADJ
gujaf-18	53	18	ones	one	NOUN
gujaf-18	53	19	because	because	SCONJ
gujaf-18	53	20	in	in	ADP
gujaf-18	53	21	most	most	ADJ
gujaf-18	53	22	cases	case	NOUN
gujaf-18	53	23	they	they	PRON
gujaf-18	53	24	have	have	VERB
gujaf-18	53	25	a	a	DET
gujaf-18	53	26	higher	high	ADJ
gujaf-18	53	27	stake	stake	NOUN
gujaf-18	53	28	and	and	CCONJ
gujaf-18	53	29	a	a	DET
gujaf-18	53	30	broader	broad	ADJ
gujaf-18	53	31	spectrum	spectrum	NOUN
gujaf-18	53	32	of	of	ADP
gujaf-18	53	33	stakeholders	stakeholder	NOUN
gujaf-18	53	34	(	(	PUNCT
gujaf-18	53	35	patten	patten	NOUN
gujaf-18	53	36	,	,	PUNCT
gujaf-18	53	37	1991	1991	NUM
gujaf-18	53	38	)	)	PUNCT
gujaf-18	53	39	.	.	PUNCT
gujaf-18	54	1	again	again	ADV
gujaf-18	54	2	there	there	PRON
gujaf-18	54	3	is	be	VERB
gujaf-18	54	4	the	the	DET
gujaf-18	54	5	view	view	NOUN
gujaf-18	54	6	that	that	SCONJ
gujaf-18	54	7	bigger	big	ADJ
gujaf-18	54	8	companies	company	NOUN
gujaf-18	54	9	tend	tend	VERB
gujaf-18	54	10	to	to	PART
gujaf-18	54	11	be	be	AUX
gujaf-18	54	12	very	very	ADV
gujaf-18	54	13	visible	visible	ADJ
gujaf-18	54	14	even	even	ADV
gujaf-18	54	15	to	to	ADP
gujaf-18	54	16	regulatory	regulatory	ADJ
gujaf-18	54	17	bodies	body	NOUN
gujaf-18	54	18	and	and	CCONJ
gujaf-18	54	19	hence	hence	ADV
gujaf-18	54	20	come	come	VERB
gujaf-18	54	21	under	under	ADP
gujaf-18	54	22	scrutiny	scrutiny	NOUN
gujaf-18	54	23	easily	easily	ADV
gujaf-18	54	24	.	.	PUNCT
gujaf-18	55	1	previous	previous	ADJ
gujaf-18	55	2	works	work	NOUN
gujaf-18	55	3	in	in	ADP
gujaf-18	55	4	this	this	DET
gujaf-18	55	5	area	area	NOUN
gujaf-18	55	6	,	,	PUNCT
gujaf-18	55	7	have	have	AUX
gujaf-18	55	8	examined	examine	VERB
gujaf-18	55	9	how	how	SCONJ
gujaf-18	55	10	the	the	DET
gujaf-18	55	11	firm	firm	ADJ
gujaf-18	55	12	size	size	NOUN
gujaf-18	55	13	can	can	AUX
gujaf-18	55	14	influence	influence	VERB
gujaf-18	55	15	environmental	environmental	ADJ
gujaf-18	55	16	disclosure	disclosure	NOUN
gujaf-18	55	17	(	(	PUNCT
gujaf-18	55	18	nazari	nazari	PROPN
gujaf-18	55	19	,	,	PUNCT
gujaf-18	55	20	herremans	herremans	PROPN
gujaf-18	55	21	&	&	CCONJ
gujaf-18	55	22	warsame	warsame	PROPN
gujaf-18	55	23	,	,	PUNCT
gujaf-18	55	24	2015	2015	NUM
gujaf-18	55	25	;	;	PUNCT
gujaf-18	55	26	shamil	shamil	PROPN
gujaf-18	55	27	,	,	PUNCT
gujaf-18	55	28	herremans	herremans	PROPN
gujaf-18	55	29	&	&	CCONJ
gujaf-18	55	30	warsame	warsame	PROPN
gujaf-18	55	31	,	,	PUNCT
gujaf-18	55	32	2014	2014	NUM
gujaf-18	55	33	)	)	PUNCT
gujaf-18	55	34	.	.	PUNCT
gujaf-18	56	1	in	in	ADP
gujaf-18	56	2	these	these	DET
gujaf-18	56	3	studies	study	NOUN
gujaf-18	56	4	,	,	PUNCT
gujaf-18	56	5	the	the	DET
gujaf-18	56	6	legitimacy	legitimacy	NOUN
gujaf-18	56	7	theory	theory	NOUN
gujaf-18	56	8	is	be	AUX
gujaf-18	56	9	often	often	ADV
gujaf-18	56	10	used	use	VERB
gujaf-18	56	11	(	(	PUNCT
gujaf-18	56	12	kolk	kolk	PROPN
gujaf-18	56	13	&	&	CCONJ
gujaf-18	56	14	perego	perego	PROPN
gujaf-18	56	15	,	,	PUNCT
gujaf-18	56	16	2010	2010	NUM
gujaf-18	56	17	)	)	PUNCT
gujaf-18	56	18	and	and	CCONJ
gujaf-18	56	19	the	the	DET
gujaf-18	56	20	perception	perception	NOUN
gujaf-18	56	21	is	be	AUX
gujaf-18	56	22	that	that	SCONJ
gujaf-18	56	23	bigger	big	ADJ
gujaf-18	56	24	firms	firm	NOUN
gujaf-18	56	25	are	be	AUX
gujaf-18	56	26	more	more	ADV
gujaf-18	56	27	visible	visible	ADJ
gujaf-18	56	28	and	and	CCONJ
gujaf-18	56	29	hence	hence	ADV
gujaf-18	56	30	need	need	VERB
gujaf-18	56	31	to	to	PART
gujaf-18	56	32	maintain	maintain	VERB
gujaf-18	56	33	their	their	PRON
gujaf-18	56	34	legitimacy	legitimacy	NOUN
gujaf-18	56	35	,	,	PUNCT
gujaf-18	56	36	they	they	PRON
gujaf-18	56	37	also	also	ADV
gujaf-18	56	38	have	have	VERB
gujaf-18	56	39	more	more	ADJ
gujaf-18	56	40	resources	resource	NOUN
gujaf-18	56	41	(	(	PUNCT
gujaf-18	56	42	kansal	kansal	NOUN
gujaf-18	56	43	,	,	PUNCT
gujaf-18	56	44	joshi	joshi	PROPN
gujaf-18	56	45	&	&	CCONJ
gujaf-18	56	46	batra	batra	PROPN
gujaf-18	56	47	,	,	PUNCT
gujaf-18	56	48	2014	2014	NUM
gujaf-18	56	49	;	;	PUNCT
gujaf-18	56	50	lourenço	lourenço	PROPN
gujaf-18	56	51	&	&	CCONJ
gujaf-18	56	52	branco	branco	PROPN
gujaf-18	56	53	,	,	PUNCT
gujaf-18	56	54	2013	2013	NUM
gujaf-18	56	55	)	)	PUNCT
gujaf-18	56	56	,	,	PUNCT
gujaf-18	56	57	and	and	CCONJ
gujaf-18	56	58	have	have	AUX
gujaf-18	56	59	reduced	reduce	VERB
gujaf-18	56	60	cost	cost	NOUN
gujaf-18	56	61	of	of	ADP
gujaf-18	56	62	reporting	reporting	NOUN
gujaf-18	56	63	(	(	PUNCT
gujaf-18	56	64	jennifer	jennifer	PROPN
gujaf-18	56	65	,	,	PUNCT
gujaf-18	56	66	ho	ho	PROPN
gujaf-18	56	67	&	&	CCONJ
gujaf-18	56	68	taylor	taylor	PROPN
gujaf-18	56	69	,	,	PUNCT
gujaf-18	56	70	2007	2007	NUM
gujaf-18	56	71	)	)	PUNCT
gujaf-18	56	72	.	.	PUNCT
gujaf-18	57	1	therefore	therefore	ADV
gujaf-18	57	2	,	,	PUNCT
gujaf-18	57	3	there	there	PRON
gujaf-18	57	4	is	be	VERB
gujaf-18	57	5	a	a	DET
gujaf-18	57	6	broad	broad	ADJ
gujaf-18	57	7	expectation	expectation	NOUN
gujaf-18	57	8	that	that	SCONJ
gujaf-18	57	9	bigger	big	ADJ
gujaf-18	57	10	firms	firm	NOUN
gujaf-18	57	11	will	will	AUX
gujaf-18	57	12	disclose	disclose	VERB
gujaf-18	57	13	more	more	ADJ
gujaf-18	57	14	environment	environment	NOUN
gujaf-18	57	15	allowing	allow	VERB
gujaf-18	57	16	to	to	ADP
gujaf-18	57	17	the	the	DET
gujaf-18	57	18	need	need	NOUN
gujaf-18	57	19	to	to	PART
gujaf-18	57	20	maintain	maintain	VERB
gujaf-18	57	21	their	their	PRON
gujaf-18	57	22	legitimacy	legitimacy	NOUN
gujaf-18	57	23	with	with	ADP
gujaf-18	57	24	society	society	NOUN
gujaf-18	57	25	and	and	CCONJ
gujaf-18	57	26	stakeholders	stakeholder	NOUN
gujaf-18	57	27	(	(	PUNCT
gujaf-18	57	28	purushothaman	purushothaman	NOUN
gujaf-18	57	29	,	,	PUNCT
gujaf-18	57	30	2000	2000	NUM
gujaf-18	57	31	)	)	PUNCT
gujaf-18	57	32	.	.	PUNCT
gujaf-18	58	1	reverte	reverte	NOUN
gujaf-18	58	2	(	(	PUNCT
gujaf-18	58	3	2009	2009	NUM
gujaf-18	58	4	)	)	PUNCT
gujaf-18	58	5	,	,	PUNCT
gujaf-18	58	6	wang	wang	PROPN
gujaf-18	58	7	,	,	PUNCT
gujaf-18	58	8	song	song	NOUN
gujaf-18	58	9	and	and	CCONJ
gujaf-18	58	10	yao	yao	PROPN
gujaf-18	58	11	(	(	PUNCT
gujaf-18	58	12	2013	2013	NUM
gujaf-18	58	13	)	)	PUNCT
gujaf-18	58	14	have	have	AUX
gujaf-18	58	15	shown	show	VERB
gujaf-18	58	16	in	in	ADP
gujaf-18	58	17	their	their	PRON
gujaf-18	58	18	studies	study	NOUN
gujaf-18	58	19	that	that	SCONJ
gujaf-18	58	20	the	the	DET
gujaf-18	58	21	firm	firm	ADJ
gujaf-18	58	22	size	size	NOUN
gujaf-18	58	23	has	have	VERB
gujaf-18	58	24	a	a	DET
gujaf-18	58	25	strong	strong	ADJ
gujaf-18	58	26	effect	effect	NOUN
gujaf-18	58	27	on	on	ADP
gujaf-18	58	28	environmental	environmental	ADJ
gujaf-18	58	29	disclosures	disclosure	NOUN
gujaf-18	58	30	.	.	PUNCT
gujaf-18	59	1	firm	firm	ADJ
gujaf-18	59	2	size	size	NOUN
gujaf-18	59	3	can	can	AUX
gujaf-18	59	4	be	be	AUX
gujaf-18	59	5	considered	consider	VERB
gujaf-18	59	6	to	to	PART
gujaf-18	59	7	impact	impact	VERB
gujaf-18	59	8	positively	positively	ADV
gujaf-18	59	9	on	on	ADP
gujaf-18	59	10	environmental	environmental	ADJ
gujaf-18	59	11	disclosures	disclosure	NOUN
gujaf-18	59	12	because	because	SCONJ
gujaf-18	59	13	the	the	DET
gujaf-18	59	14	damage	damage	NOUN
gujaf-18	59	15	on	on	ADP
gujaf-18	59	16	their	their	PRON
gujaf-18	59	17	reputation	reputation	NOUN
gujaf-18	59	18	and	and	CCONJ
gujaf-18	59	19	stakeholder	stakeholder	NOUN
gujaf-18	59	20	relations	relation	NOUN
gujaf-18	59	21	will	will	AUX
gujaf-18	59	22	be	be	AUX
gujaf-18	59	23	higher	high	ADJ
gujaf-18	59	24	for	for	ADP
gujaf-18	59	25	such	such	ADJ
gujaf-18	59	26	firms	firm	NOUN
gujaf-18	59	27	than	than	ADP
gujaf-18	59	28	for	for	ADP
gujaf-18	59	29	smaller	small	ADJ
gujaf-18	59	30	firms	firm	NOUN
gujaf-18	59	31	and	and	CCONJ
gujaf-18	59	32	also	also	ADV
gujaf-18	59	33	they	they	PRON
gujaf-18	59	34	also	also	ADV
gujaf-18	59	35	tend	tend	VERB
gujaf-18	59	36	to	to	PART
gujaf-18	59	37	face	face	VERB
gujaf-18	59	38	more	more	ADJ
gujaf-18	59	39	pressures	pressure	NOUN
gujaf-18	59	40	in	in	ADP
gujaf-18	59	41	this	this	DET
gujaf-18	59	42	regards	regard	NOUN
gujaf-18	59	43	(	(	PUNCT
gujaf-18	59	44	fortanier	fortanier	NOUN
gujaf-18	59	45	,	,	PUNCT
gujaf-18	59	46	kolk	kolk	NOUN
gujaf-18	59	47	&	&	CCONJ
gujaf-18	59	48	pinkse	pinkse	NOUN
gujaf-18	59	49	2011	2011	NUM
gujaf-18	59	50	;	;	PUNCT
gujaf-18	59	51	gallo	gallo	PROPN
gujaf-18	59	52	,	,	PUNCT
gujaf-18	59	53	jones	jones	PROPN
gujaf-18	59	54	&	&	CCONJ
gujaf-18	59	55	christensen	christensen	PROPN
gujaf-18	59	56	,	,	PUNCT
gujaf-18	59	57	2011	2011	NUM
gujaf-18	59	58	)	)	PUNCT
gujaf-18	59	59	.	.	PUNCT
gujaf-18	60	1	finally	finally	ADV
gujaf-18	60	2	,	,	PUNCT
gujaf-18	60	3	looking	look	VERB
gujaf-18	60	4	at	at	ADP
gujaf-18	60	5	marginal	marginal	ADJ
gujaf-18	60	6	cost	cost	NOUN
gujaf-18	60	7	implications	implication	NOUN
gujaf-18	60	8	of	of	ADP
gujaf-18	60	9	reporting	reporting	NOUN
gujaf-18	60	10	,	,	PUNCT
gujaf-18	60	11	it	it	PRON
gujaf-18	60	12	will	will	AUX
gujaf-18	60	13	be	be	AUX
gujaf-18	60	14	lower	low	ADJ
gujaf-18	60	15	for	for	ADP
gujaf-18	60	16	bigger	big	ADJ
gujaf-18	60	17	firms	firm	NOUN
gujaf-18	60	18	than	than	ADP
gujaf-18	60	19	small	small	ADJ
gujaf-18	60	20	companies	company	NOUN
gujaf-18	60	21	.	.	PUNCT
gujaf-18	61	1	ho1	ho1	NOUN
gujaf-18	61	2	:	:	PUNCT
gujaf-18	61	3	firm	firm	ADJ
gujaf-18	61	4	size	size	NOUN
gujaf-18	61	5	has	have	VERB
gujaf-18	61	6	no	no	DET
gujaf-18	61	7	significant	significant	ADJ
gujaf-18	61	8	impact	impact	NOUN
gujaf-18	61	9	on	on	ADP
gujaf-18	61	10	environmental	environmental	ADJ
gujaf-18	61	11	disclosures	disclosure	NOUN
gujaf-18	61	12	of	of	ADP
gujaf-18	61	13	oil	oil	NOUN
gujaf-18	61	14	and	and	CCONJ
gujaf-18	61	15	gas	gas	NOUN
gujaf-18	61	16	quoted	quote	VERB
gujaf-18	61	17	companies	company	NOUN
gujaf-18	61	18	in	in	ADP
gujaf-18	61	19	nigeria	nigeria	PROPN
gujaf-18	61	20	.	.	PUNCT
gujaf-18	62	1	leverage	leverage	NOUN
gujaf-18	62	2	lenders	lender	NOUN
gujaf-18	62	3	are	be	AUX
gujaf-18	62	4	part	part	NOUN
gujaf-18	62	5	of	of	ADP
gujaf-18	62	6	the	the	DET
gujaf-18	62	7	groups	group	NOUN
gujaf-18	62	8	having	have	VERB
gujaf-18	62	9	stakes	stake	NOUN
gujaf-18	62	10	in	in	ADP
gujaf-18	62	11	a	a	DET
gujaf-18	62	12	company	company	NOUN
gujaf-18	62	13	owing	owe	VERB
gujaf-18	62	14	to	to	ADP
gujaf-18	62	15	the	the	DET
gujaf-18	62	16	risk	risk	NOUN
gujaf-18	62	17	they	they	PRON
gujaf-18	62	18	face	face	VERB
gujaf-18	62	19	if	if	SCONJ
gujaf-18	62	20	companies	company	NOUN
gujaf-18	62	21	do	do	AUX
gujaf-18	62	22	not	not	PART
gujaf-18	62	23	fulfill	fulfill	VERB
gujaf-18	62	24	their	their	PRON
gujaf-18	62	25	obligations	obligation	NOUN
gujaf-18	62	26	to	to	PART
gujaf-18	62	27	repay	repay	VERB
gujaf-18	62	28	their	their	PRON
gujaf-18	62	29	debts	debt	NOUN
gujaf-18	62	30	(	(	PUNCT
gujaf-18	62	31	kuzey	kuzey	NOUN
gujaf-18	62	32	&	&	CCONJ
gujaf-18	62	33	uyar	uyar	PROPN
gujaf-18	62	34	,	,	PUNCT
gujaf-18	62	35	2016	2016	NUM
gujaf-18	62	36	)	)	PUNCT
gujaf-18	62	37	.	.	PUNCT
gujaf-18	63	1	companies	company	NOUN
gujaf-18	63	2	are	be	AUX
gujaf-18	63	3	much	much	ADV
gujaf-18	63	4	concerned	concerned	ADJ
gujaf-18	63	5	about	about	ADP
gujaf-18	63	6	this	this	DET
gujaf-18	63	7	class	class	NOUN
gujaf-18	63	8	of	of	ADP
gujaf-18	63	9	stakeholders	stakeholder	NOUN
gujaf-18	63	10	and	and	CCONJ
gujaf-18	63	11	as	as	ADP
gujaf-18	63	12	such	such	ADJ
gujaf-18	63	13	would	would	AUX
gujaf-18	63	14	do	do	VERB
gujaf-18	63	15	whatever	whatever	PRON
gujaf-18	63	16	is	be	AUX
gujaf-18	63	17	deemed	deem	VERB
gujaf-18	63	18	necessary	necessary	ADJ
gujaf-18	63	19	to	to	PART
gujaf-18	63	20	allay	allay	VERB
gujaf-18	63	21	their	their	PRON
gujaf-18	63	22	worries	worry	NOUN
gujaf-18	63	23	and	and	CCONJ
gujaf-18	63	24	address	address	VERB
gujaf-18	63	25	their	their	PRON
gujaf-18	63	26	interest	interest	NOUN
gujaf-18	63	27	.	.	PUNCT
gujaf-18	64	1	(	(	PUNCT
gujaf-18	64	2	artiach	artiach	NOUN
gujaf-18	64	3	,	,	PUNCT
gujaf-18	64	4	et	et	PROPN
gujaf-18	64	5	al	al	PROPN
gujaf-18	64	6	.	.	PROPN
gujaf-18	64	7	,	,	PUNCT
gujaf-18	64	8	2010	2010	NUM
gujaf-18	64	9	)	)	PUNCT
gujaf-18	64	10	.	.	PUNCT
gujaf-18	65	1	therefore	therefore	ADV
gujaf-18	65	2	,	,	PUNCT
gujaf-18	65	3	in	in	ADP
gujaf-18	65	4	the	the	DET
gujaf-18	65	5	bid	bid	NOUN
gujaf-18	65	6	to	to	PART
gujaf-18	65	7	manage	manage	VERB
gujaf-18	65	8	these	these	DET
gujaf-18	65	9	classes	class	NOUN
gujaf-18	65	10	of	of	ADP
gujaf-18	65	11	stakeholders	stakeholder	NOUN
gujaf-18	65	12	companies	company	NOUN
gujaf-18	65	13	have	have	AUX
gujaf-18	65	14	been	be	AUX
gujaf-18	65	15	known	know	VERB
gujaf-18	65	16	to	to	PART
gujaf-18	65	17	disclose	disclose	VERB
gujaf-18	65	18	more	more	ADJ
gujaf-18	65	19	information	information	NOUN
gujaf-18	65	20	in	in	ADP
gujaf-18	65	21	a	a	DET
gujaf-18	65	22	bid	bid	NOUN
gujaf-18	65	23	to	to	PART
gujaf-18	65	24	become	become	VERB
gujaf-18	65	25	more	more	ADV
gujaf-18	65	26	transparent	transparent	ADJ
gujaf-18	65	27	.	.	PUNCT
gujaf-18	66	1	particularly	particularly	ADV
gujaf-18	66	2	,	,	PUNCT
gujaf-18	66	3	high	high	ADJ
gujaf-18	66	4	leverage	leverage	NOUN
gujaf-18	66	5	firms	firm	NOUN
gujaf-18	66	6	are	be	AUX
gujaf-18	66	7	disposed	dispose	VERB
gujaf-18	66	8	to	to	PART
gujaf-18	66	9	disclosing	disclose	VERB
gujaf-18	66	10	much	much	ADJ
gujaf-18	66	11	to	to	PART
gujaf-18	66	12	show	show	VERB
gujaf-18	66	13	that	that	SCONJ
gujaf-18	66	14	they	they	PRON
gujaf-18	66	15	are	be	AUX
gujaf-18	66	16	willing	willing	ADJ
gujaf-18	66	17	and	and	CCONJ
gujaf-18	66	18	able	able	ADJ
gujaf-18	66	19	to	to	PART
gujaf-18	66	20	meet	meet	VERB
gujaf-18	66	21	obligations	obligation	NOUN
gujaf-18	66	22	(	(	PUNCT
gujaf-18	66	23	ho	ho	PROPN
gujaf-18	66	24	&	&	CCONJ
gujaf-18	66	25	gujaf	gujaf	PROPN
gujaf-18	66	26	:	:	PUNCT
gujaf-18	66	27	gusau	gusau	PROPN
gujaf-18	66	28	journal	journal	NOUN
gujaf-18	66	29	of	of	ADP
gujaf-18	66	30	accounting	accounting	NOUN
gujaf-18	66	31	and	and	CCONJ
gujaf-18	66	32	finance	finance	NOUN
gujaf-18	66	33	,	,	PUNCT
gujaf-18	66	34	vol	vol	NOUN
gujaf-18	66	35	.	.	PUNCT
gujaf-18	67	1	i	i	PRON
gujaf-18	67	2	,	,	PUNCT
gujaf-18	67	3	issue	issue	NOUN
gujaf-18	67	4	1	1	NUM
gujaf-18	67	5	,	,	PUNCT
gujaf-18	67	6	april	april	PROPN
gujaf-18	67	7	,	,	PUNCT
gujaf-18	67	8	2020	2020	NUM
gujaf-18	67	9	issn	issn	VERB
gujaf-18	67	10	2756	2756	NUM
gujaf-18	67	11	-	-	PUNCT
gujaf-18	67	12	665x	665x	PROPN
gujaf-18	67	13	5	5	NUM
gujaf-18	67	14	taylor	taylor	PROPN
gujaf-18	67	15	,	,	PUNCT
gujaf-18	67	16	2013	2013	NUM
gujaf-18	67	17	)	)	PUNCT
gujaf-18	67	18	.	.	PUNCT
gujaf-18	68	1	as	as	SCONJ
gujaf-18	68	2	it	it	PRON
gujaf-18	68	3	is	be	AUX
gujaf-18	68	4	already	already	ADV
gujaf-18	68	5	known	know	VERB
gujaf-18	68	6	,	,	PUNCT
gujaf-18	68	7	high	high	ADJ
gujaf-18	68	8	level	level	NOUN
gujaf-18	68	9	of	of	ADP
gujaf-18	68	10	debts	debt	NOUN
gujaf-18	68	11	can	can	AUX
gujaf-18	68	12	affect	affect	VERB
gujaf-18	68	13	the	the	DET
gujaf-18	68	14	ability	ability	NOUN
gujaf-18	68	15	of	of	ADP
gujaf-18	68	16	the	the	DET
gujaf-18	68	17	firm	firm	NOUN
gujaf-18	68	18	to	to	PART
gujaf-18	68	19	carry	carry	VERB
gujaf-18	68	20	on	on	ADP
gujaf-18	68	21	the	the	DET
gujaf-18	68	22	cost	cost	NOUN
gujaf-18	68	23	associated	associate	VERB
gujaf-18	68	24	with	with	ADP
gujaf-18	68	25	environmental	environmental	ADJ
gujaf-18	68	26	disclosures	disclosure	NOUN
gujaf-18	68	27	and	and	CCONJ
gujaf-18	68	28	thus	thus	ADV
gujaf-18	68	29	also	also	ADV
gujaf-18	68	30	such	such	ADJ
gujaf-18	68	31	firms	firm	NOUN
gujaf-18	68	32	may	may	AUX
gujaf-18	68	33	not	not	PART
gujaf-18	68	34	be	be	AUX
gujaf-18	68	35	able	able	ADJ
gujaf-18	68	36	to	to	PART
gujaf-18	68	37	handle	handle	VERB
gujaf-18	68	38	the	the	DET
gujaf-18	68	39	damages	damage	NOUN
gujaf-18	68	40	that	that	PRON
gujaf-18	68	41	may	may	AUX
gujaf-18	68	42	result	result	VERB
gujaf-18	68	43	when	when	SCONJ
gujaf-18	68	44	information	information	NOUN
gujaf-18	68	45	is	be	AUX
gujaf-18	68	46	disclosed	disclose	VERB
gujaf-18	68	47	that	that	PRON
gujaf-18	68	48	is	be	AUX
gujaf-18	68	49	not	not	PART
gujaf-18	68	50	to	to	ADP
gujaf-18	68	51	their	their	PRON
gujaf-18	68	52	benefit	benefit	NOUN
gujaf-18	68	53	(	(	PUNCT
gujaf-18	68	54	stanny	stanny	NOUN
gujaf-18	68	55	&	&	CCONJ
gujaf-18	68	56	ely	ely	PROPN
gujaf-18	68	57	,	,	PUNCT
gujaf-18	68	58	2008	2008	NUM
gujaf-18	68	59	)	)	PUNCT
gujaf-18	68	60	.	.	PUNCT
gujaf-18	69	1	again	again	ADV
gujaf-18	69	2	,	,	PUNCT
gujaf-18	69	3	there	there	PRON
gujaf-18	69	4	is	be	VERB
gujaf-18	69	5	the	the	DET
gujaf-18	69	6	view	view	NOUN
gujaf-18	69	7	that	that	SCONJ
gujaf-18	69	8	firms	firm	NOUN
gujaf-18	69	9	using	use	VERB
gujaf-18	69	10	more	more	ADJ
gujaf-18	69	11	debts	debt	NOUN
gujaf-18	69	12	are	be	AUX
gujaf-18	69	13	also	also	ADV
gujaf-18	69	14	exposed	expose	VERB
gujaf-18	69	15	to	to	ADP
gujaf-18	69	16	management	management	NOUN
gujaf-18	69	17	and	and	CCONJ
gujaf-18	69	18	shareholder	shareholder	NOUN
gujaf-18	69	19	crisis	crisis	NOUN
gujaf-18	69	20	or	or	CCONJ
gujaf-18	69	21	agency	agency	NOUN
gujaf-18	69	22	costs	cost	NOUN
gujaf-18	69	23	(	(	PUNCT
gujaf-18	69	24	alsaeed	alsaeed	ADJ
gujaf-18	69	25	,	,	PUNCT
gujaf-18	69	26	2006	2006	NUM
gujaf-18	69	27	)	)	PUNCT
gujaf-18	69	28	.	.	PUNCT
gujaf-18	70	1	to	to	PART
gujaf-18	70	2	be	be	AUX
gujaf-18	70	3	able	able	ADJ
gujaf-18	70	4	to	to	PART
gujaf-18	70	5	deal	deal	VERB
gujaf-18	70	6	with	with	ADP
gujaf-18	70	7	these	these	PRON
gujaf-18	70	8	,	,	PUNCT
gujaf-18	70	9	the	the	DET
gujaf-18	70	10	line	line	NOUN
gujaf-18	70	11	of	of	ADP
gujaf-18	70	12	action	action	NOUN
gujaf-18	70	13	for	for	ADP
gujaf-18	70	14	firms	firm	NOUN
gujaf-18	70	15	with	with	ADP
gujaf-18	70	16	high	high	ADJ
gujaf-18	70	17	leverage	leverage	NOUN
gujaf-18	70	18	is	be	AUX
gujaf-18	70	19	to	to	PART
gujaf-18	70	20	disclose	disclose	VERB
gujaf-18	70	21	more	more	ADV
gujaf-18	70	22	voluntarily	voluntarily	ADV
gujaf-18	70	23	.	.	PUNCT
gujaf-18	71	1	however	however	ADV
gujaf-18	71	2	,	,	PUNCT
gujaf-18	71	3	haniffa	haniffa	NOUN
gujaf-18	71	4	and	and	CCONJ
gujaf-18	71	5	cooke	cooke	PROPN
gujaf-18	71	6	(	(	PUNCT
gujaf-18	71	7	2005	2005	NUM
gujaf-18	71	8	)	)	PUNCT
gujaf-18	71	9	also	also	ADV
gujaf-18	71	10	noted	note	VERB
gujaf-18	71	11	that	that	SCONJ
gujaf-18	71	12	environmental	environmental	ADJ
gujaf-18	71	13	reporting	reporting	NOUN
gujaf-18	71	14	can	can	AUX
gujaf-18	71	15	be	be	AUX
gujaf-18	71	16	a	a	DET
gujaf-18	71	17	way	way	NOUN
gujaf-18	71	18	for	for	ADP
gujaf-18	71	19	highly	highly	ADV
gujaf-18	71	20	levered	lever	VERB
gujaf-18	71	21	firms	firm	NOUN
gujaf-18	71	22	to	to	PART
gujaf-18	71	23	gain	gain	VERB
gujaf-18	71	24	some	some	DET
gujaf-18	71	25	level	level	NOUN
gujaf-18	71	26	of	of	ADP
gujaf-18	71	27	trust	trust	NOUN
gujaf-18	71	28	and	and	CCONJ
gujaf-18	71	29	confidence	confidence	NOUN
gujaf-18	71	30	from	from	ADP
gujaf-18	71	31	their	their	PRON
gujaf-18	71	32	creditors	creditor	NOUN
gujaf-18	71	33	and	and	CCONJ
gujaf-18	71	34	indeed	indeed	ADV
gujaf-18	71	35	stakeholders	stakeholder	NOUN
gujaf-18	71	36	at	at	ADP
gujaf-18	71	37	large	large	ADJ
gujaf-18	71	38	and	and	CCONJ
gujaf-18	71	39	therefore	therefore	ADV
gujaf-18	71	40	,	,	PUNCT
gujaf-18	71	41	the	the	DET
gujaf-18	71	42	firm	firm	ADJ
gujaf-18	71	43	leverage	leverage	NOUN
gujaf-18	71	44	can	can	AUX
gujaf-18	71	45	serve	serve	VERB
gujaf-18	71	46	as	as	ADP
gujaf-18	71	47	motivation	motivation	NOUN
gujaf-18	71	48	for	for	ADP
gujaf-18	71	49	disclosure	disclosure	NOUN
gujaf-18	71	50	.	.	PUNCT
gujaf-18	72	1	examining	examine	VERB
gujaf-18	72	2	the	the	DET
gujaf-18	72	3	key	key	ADJ
gujaf-18	72	4	points	point	NOUN
gujaf-18	72	5	of	of	ADP
gujaf-18	72	6	the	the	DET
gujaf-18	72	7	legitimacy	legitimacy	NOUN
gujaf-18	72	8	theory	theory	NOUN
gujaf-18	72	9	,	,	PUNCT
gujaf-18	72	10	it	it	PRON
gujaf-18	72	11	can	can	AUX
gujaf-18	72	12	be	be	AUX
gujaf-18	72	13	inferred	infer	VERB
gujaf-18	72	14	that	that	SCONJ
gujaf-18	72	15	companies	company	NOUN
gujaf-18	72	16	may	may	AUX
gujaf-18	72	17	make	make	VERB
gujaf-18	72	18	disclosures	disclosure	NOUN
gujaf-18	72	19	with	with	ADP
gujaf-18	72	20	the	the	DET
gujaf-18	72	21	aim	aim	NOUN
gujaf-18	72	22	in	in	ADP
gujaf-18	72	23	mind	mind	NOUN
gujaf-18	72	24	to	to	PART
gujaf-18	72	25	inform	inform	VERB
gujaf-18	72	26	stakeholders	stakeholder	NOUN
gujaf-18	72	27	(	(	PUNCT
gujaf-18	72	28	magness	magness	PROPN
gujaf-18	72	29	,	,	PUNCT
gujaf-18	72	30	2006	2006	NUM
gujaf-18	72	31	)	)	PUNCT
gujaf-18	72	32	,	,	PUNCT
gujaf-18	72	33	with	with	ADP
gujaf-18	72	34	particular	particular	ADJ
gujaf-18	72	35	attention	attention	NOUN
gujaf-18	72	36	on	on	ADP
gujaf-18	72	37	environmental	environmental	ADJ
gujaf-18	72	38	impacts	impact	NOUN
gujaf-18	72	39	.	.	PUNCT
gujaf-18	73	1	the	the	DET
gujaf-18	73	2	expectation	expectation	NOUN
gujaf-18	73	3	may	may	AUX
gujaf-18	73	4	be	be	AUX
gujaf-18	73	5	that	that	SCONJ
gujaf-18	73	6	firms	firm	NOUN
gujaf-18	73	7	that	that	PRON
gujaf-18	73	8	are	be	AUX
gujaf-18	73	9	highly	highly	ADV
gujaf-18	73	10	levered	lever	VERB
gujaf-18	73	11	do	do	AUX
gujaf-18	73	12	not	not	PART
gujaf-18	73	13	disclose	disclose	VERB
gujaf-18	73	14	any	any	DET
gujaf-18	73	15	information	information	NOUN
gujaf-18	73	16	regarding	regard	VERB
gujaf-18	73	17	their	their	PRON
gujaf-18	73	18	impacts	impact	NOUN
gujaf-18	73	19	on	on	ADP
gujaf-18	73	20	the	the	DET
gujaf-18	73	21	environment	environment	NOUN
gujaf-18	73	22	and	and	CCONJ
gujaf-18	73	23	their	their	PRON
gujaf-18	73	24	responsibility	responsibility	NOUN
gujaf-18	73	25	to	to	PART
gujaf-18	73	26	disclose	disclose	VERB
gujaf-18	73	27	may	may	AUX
gujaf-18	73	28	face	face	VERB
gujaf-18	73	29	a	a	DET
gujaf-18	73	30	threat	threat	NOUN
gujaf-18	73	31	.	.	PUNCT
gujaf-18	74	1	ho2	ho2	PROPN
gujaf-18	74	2	.	.	PUNCT
gujaf-18	74	3	leverage	leverage	NOUN
gujaf-18	74	4	has	have	VERB
gujaf-18	74	5	no	no	DET
gujaf-18	74	6	significant	significant	ADJ
gujaf-18	74	7	impact	impact	NOUN
gujaf-18	74	8	on	on	ADP
gujaf-18	74	9	environmental	environmental	ADJ
gujaf-18	74	10	disclosures	disclosure	NOUN
gujaf-18	74	11	of	of	ADP
gujaf-18	74	12	oil	oil	NOUN
gujaf-18	74	13	and	and	CCONJ
gujaf-18	74	14	gas	gas	NOUN
gujaf-18	74	15	quoted	quote	VERB
gujaf-18	74	16	companies	company	NOUN
gujaf-18	74	17	in	in	ADP
gujaf-18	74	18	nigeria	nigeria	PROPN
gujaf-18	74	19	.	.	PUNCT
gujaf-18	75	1	profitability	profitability	NOUN
gujaf-18	75	2	the	the	DET
gujaf-18	75	3	profitability	profitability	NOUN
gujaf-18	75	4	of	of	ADP
gujaf-18	75	5	a	a	DET
gujaf-18	75	6	firm	firm	NOUN
gujaf-18	75	7	could	could	AUX
gujaf-18	75	8	be	be	AUX
gujaf-18	75	9	a	a	DET
gujaf-18	75	10	very	very	ADV
gujaf-18	75	11	crucial	crucial	ADJ
gujaf-18	75	12	factor	factor	NOUN
gujaf-18	75	13	that	that	PRON
gujaf-18	75	14	can	can	AUX
gujaf-18	75	15	influence	influence	VERB
gujaf-18	75	16	environmental	environmental	ADJ
gujaf-18	75	17	disclosure	disclosure	NOUN
gujaf-18	75	18	of	of	ADP
gujaf-18	75	19	the	the	DET
gujaf-18	75	20	firm	firm	NOUN
gujaf-18	75	21	.	.	PUNCT
gujaf-18	76	1	the	the	DET
gujaf-18	76	2	basis	basis	NOUN
gujaf-18	76	3	for	for	ADP
gujaf-18	76	4	this	this	PRON
gujaf-18	76	5	is	be	AUX
gujaf-18	76	6	that	that	SCONJ
gujaf-18	76	7	companies	company	NOUN
gujaf-18	76	8	that	that	PRON
gujaf-18	76	9	are	be	AUX
gujaf-18	76	10	profitable	profitable	ADJ
gujaf-18	76	11	may	may	AUX
gujaf-18	76	12	feel	feel	VERB
gujaf-18	76	13	the	the	DET
gujaf-18	76	14	need	need	NOUN
gujaf-18	76	15	to	to	PART
gujaf-18	76	16	report	report	VERB
gujaf-18	76	17	on	on	ADP
gujaf-18	76	18	the	the	DET
gujaf-18	76	19	environment	environment	NOUN
gujaf-18	76	20	to	to	PART
gujaf-18	76	21	improve	improve	VERB
gujaf-18	76	22	relationship	relationship	NOUN
gujaf-18	76	23	with	with	ADP
gujaf-18	76	24	stakeholders	stakeholder	NOUN
gujaf-18	76	25	(	(	PUNCT
gujaf-18	76	26	legendre	legendre	PROPN
gujaf-18	76	27	&	&	CCONJ
gujaf-18	76	28	coderre	coderre	PROPN
gujaf-18	76	29	,	,	PUNCT
gujaf-18	76	30	2013	2013	NUM
gujaf-18	76	31	)	)	PUNCT
gujaf-18	76	32	.	.	PUNCT
gujaf-18	77	1	studies	study	NOUN
gujaf-18	77	2	have	have	AUX
gujaf-18	77	3	revealed	reveal	VERB
gujaf-18	77	4	that	that	SCONJ
gujaf-18	77	5	when	when	SCONJ
gujaf-18	77	6	firms	firm	NOUN
gujaf-18	77	7	become	become	VERB
gujaf-18	77	8	profitable	profitable	ADJ
gujaf-18	77	9	,	,	PUNCT
gujaf-18	77	10	it	it	PRON
gujaf-18	77	11	may	may	AUX
gujaf-18	77	12	be	be	AUX
gujaf-18	77	13	able	able	ADJ
gujaf-18	77	14	to	to	PART
gujaf-18	77	15	bear	bear	VERB
gujaf-18	77	16	the	the	DET
gujaf-18	77	17	costs	cost	NOUN
gujaf-18	77	18	of	of	ADP
gujaf-18	77	19	that	that	DET
gujaf-18	77	20	outcome	outcome	NOUN
gujaf-18	77	21	with	with	ADP
gujaf-18	77	22	environmental	environmental	ADJ
gujaf-18	77	23	disclosure	disclosure	NOUN
gujaf-18	77	24	and	and	CCONJ
gujaf-18	77	25	to	to	PART
gujaf-18	77	26	also	also	ADV
gujaf-18	77	27	handle	handle	VERB
gujaf-18	77	28	the	the	DET
gujaf-18	77	29	outcomes	outcome	NOUN
gujaf-18	77	30	that	that	PRON
gujaf-18	77	31	could	could	AUX
gujaf-18	77	32	follow	follow	VERB
gujaf-18	77	33	when	when	SCONJ
gujaf-18	77	34	a	a	DET
gujaf-18	77	35	firm	firm	ADJ
gujaf-18	77	36	reports	report	VERB
gujaf-18	77	37	environmental	environmental	ADJ
gujaf-18	77	38	information	information	NOUN
gujaf-18	77	39	that	that	PRON
gujaf-18	77	40	is	be	AUX
gujaf-18	77	41	not	not	PART
gujaf-18	77	42	to	to	ADP
gujaf-18	77	43	the	the	DET
gujaf-18	77	44	benefit	benefit	NOUN
gujaf-18	77	45	of	of	ADP
gujaf-18	77	46	the	the	DET
gujaf-18	77	47	firm	firm	NOUN
gujaf-18	77	48	(	(	PUNCT
gujaf-18	77	49	kent	kent	PROPN
gujaf-18	77	50	&	&	CCONJ
gujaf-18	77	51	monem	monem	PROPN
gujaf-18	77	52	,	,	PUNCT
gujaf-18	77	53	2008	2008	NUM
gujaf-18	77	54	)	)	PUNCT
gujaf-18	77	55	.	.	PUNCT
gujaf-18	78	1	nevertheless	nevertheless	ADV
gujaf-18	78	2	,	,	PUNCT
gujaf-18	78	3	the	the	DET
gujaf-18	78	4	available	available	ADJ
gujaf-18	78	5	studies	study	NOUN
gujaf-18	78	6	investigating	investigate	VERB
gujaf-18	78	7	this	this	DET
gujaf-18	78	8	issue	issue	NOUN
gujaf-18	78	9	have	have	AUX
gujaf-18	78	10	come	come	VERB
gujaf-18	78	11	out	out	ADP
gujaf-18	78	12	with	with	ADP
gujaf-18	78	13	mixed	mixed	ADJ
gujaf-18	78	14	findings	finding	NOUN
gujaf-18	78	15	.	.	PUNCT
gujaf-18	79	1	some	some	DET
gujaf-18	79	2	studies	study	NOUN
gujaf-18	79	3	(	(	PUNCT
gujaf-18	79	4	akrout	akrout	PROPN
gujaf-18	79	5	&	&	CCONJ
gujaf-18	79	6	othman	othman	PROPN
gujaf-18	79	7	,	,	PUNCT
gujaf-18	79	8	2013	2013	NUM
gujaf-18	79	9	;	;	PUNCT
gujaf-18	79	10	alarussi	alarussi	ADJ
gujaf-18	79	11	,	,	PUNCT
gujaf-18	79	12	reverte	reverte	PROPN
gujaf-18	79	13	,	,	PUNCT
gujaf-18	79	14	2009	2009	NUM
gujaf-18	79	15	;	;	PUNCT
gujaf-18	79	16	setyorini	setyorini	NOUN
gujaf-18	79	17	&	&	CCONJ
gujaf-18	79	18	ishak	ishak	PROPN
gujaf-18	79	19	,	,	PUNCT
gujaf-18	79	20	2012	2012	NUM
gujaf-18	79	21	;	;	PUNCT
gujaf-18	79	22	suttipun	suttipun	NOUN
gujaf-18	79	23	&	&	CCONJ
gujaf-18	79	24	standton	standton	PROPN
gujaf-18	79	25	,	,	PUNCT
gujaf-18	79	26	2011	2011	NUM
gujaf-18	79	27	)	)	PUNCT
gujaf-18	79	28	revealed	reveal	VERB
gujaf-18	79	29	that	that	SCONJ
gujaf-18	79	30	a	a	DET
gujaf-18	79	31	positive	positive	ADJ
gujaf-18	79	32	relationship	relationship	NOUN
gujaf-18	79	33	,	,	PUNCT
gujaf-18	79	34	exist	exist	VERB
gujaf-18	79	35	,	,	PUNCT
gujaf-18	79	36	while	while	SCONJ
gujaf-18	79	37	others	other	NOUN
gujaf-18	79	38	(	(	PUNCT
gujaf-18	79	39	barako	barako	PROPN
gujaf-18	79	40	,	,	PUNCT
gujaf-18	79	41	hancock	hancock	PROPN
gujaf-18	79	42	&	&	CCONJ
gujaf-18	79	43	izan	izan	PROPN
gujaf-18	79	44	,	,	PUNCT
gujaf-18	79	45	2006	2006	NUM
gujaf-18	79	46	;	;	PUNCT
gujaf-18	79	47	smith	smith	PROPN
gujaf-18	79	48	,	,	PUNCT
gujaf-18	79	49	yahya	yahya	PROPN
gujaf-18	79	50	&	&	CCONJ
gujaf-18	79	51	amiruddin	amiruddin	PROPN
gujaf-18	79	52	,	,	PUNCT
gujaf-18	79	53	2007	2007	NUM
gujaf-18	79	54	)	)	PUNCT
gujaf-18	79	55	did	do	AUX
gujaf-18	79	56	not	not	PART
gujaf-18	79	57	find	find	VERB
gujaf-18	79	58	such	such	DET
gujaf-18	79	59	a	a	DET
gujaf-18	79	60	relationship	relationship	NOUN
gujaf-18	79	61	.	.	PUNCT
gujaf-18	80	1	ho3	ho3	NOUN
gujaf-18	80	2	:	:	PUNCT
gujaf-18	80	3	profitability	profitability	NOUN
gujaf-18	80	4	has	have	VERB
gujaf-18	80	5	no	no	DET
gujaf-18	80	6	significant	significant	ADJ
gujaf-18	80	7	impact	impact	NOUN
gujaf-18	80	8	on	on	ADP
gujaf-18	80	9	environmental	environmental	ADJ
gujaf-18	80	10	disclosures	disclosure	NOUN
gujaf-18	80	11	of	of	ADP
gujaf-18	80	12	oil	oil	NOUN
gujaf-18	80	13	and	and	CCONJ
gujaf-18	80	14	gas	gas	NOUN
gujaf-18	80	15	quoted	quote	VERB
gujaf-18	80	16	companies	company	NOUN
gujaf-18	80	17	in	in	ADP
gujaf-18	80	18	nigeria	nigeria	PROPN
gujaf-18	80	19	.	.	PUNCT
gujaf-18	81	1	gujaf	gujaf	NOUN
gujaf-18	81	2	:	:	PUNCT
gujaf-18	81	3	gusau	gusau	PROPN
gujaf-18	81	4	journal	journal	NOUN
gujaf-18	81	5	of	of	ADP
gujaf-18	81	6	accounting	accounting	NOUN
gujaf-18	81	7	and	and	CCONJ
gujaf-18	81	8	finance	finance	NOUN
gujaf-18	81	9	,	,	PUNCT
gujaf-18	81	10	vol	vol	NOUN
gujaf-18	81	11	.	.	PUNCT
gujaf-18	82	1	i	i	PRON
gujaf-18	82	2	,	,	PUNCT
gujaf-18	82	3	issue	issue	NOUN
gujaf-18	82	4	1	1	NUM
gujaf-18	82	5	,	,	PUNCT
gujaf-18	82	6	april	april	PROPN
gujaf-18	82	7	,	,	PUNCT
gujaf-18	82	8	2020	2020	NUM
gujaf-18	82	9	issn	issn	VERB
gujaf-18	82	10	2756	2756	NUM
gujaf-18	82	11	-	-	PUNCT
gujaf-18	82	12	665x	665x	NOUN
gujaf-18	82	13	6	6	NUM
gujaf-18	82	14	foreign	foreign	ADJ
gujaf-18	82	15	-	-	PUNCT
gujaf-18	82	16	domestic	domestic	ADJ
gujaf-18	82	17	ownership	ownership	NOUN
gujaf-18	82	18	ratio	ratio	NOUN
gujaf-18	82	19	the	the	DET
gujaf-18	82	20	firm	firm	ADJ
gujaf-18	82	21	ownership	ownership	NOUN
gujaf-18	82	22	structure	structure	NOUN
gujaf-18	82	23	particularly	particularly	ADV
gujaf-18	82	24	in	in	ADP
gujaf-18	82	25	relation	relation	NOUN
gujaf-18	82	26	to	to	ADP
gujaf-18	82	27	the	the	DET
gujaf-18	82	28	foreign	foreign	ADJ
gujaf-18	82	29	-	-	PUNCT
gujaf-18	82	30	domestic	domestic	ADJ
gujaf-18	82	31	ownership	ownership	NOUN
gujaf-18	82	32	ratio	ratio	NOUN
gujaf-18	82	33	is	be	AUX
gujaf-18	82	34	looked	look	VERB
gujaf-18	82	35	at	at	ADP
gujaf-18	82	36	in	in	ADP
gujaf-18	82	37	this	this	DET
gujaf-18	82	38	study	study	NOUN
gujaf-18	82	39	as	as	ADP
gujaf-18	82	40	a	a	DET
gujaf-18	82	41	moderating	moderate	VERB
gujaf-18	82	42	factor	factor	NOUN
gujaf-18	82	43	in	in	ADP
gujaf-18	82	44	environmental	environmental	ADJ
gujaf-18	82	45	disclosure	disclosure	NOUN
gujaf-18	82	46	.	.	PUNCT
gujaf-18	83	1	foreign	foreign	ADJ
gujaf-18	83	2	investors	investor	NOUN
gujaf-18	83	3	are	be	AUX
gujaf-18	83	4	likely	likely	ADJ
gujaf-18	83	5	to	to	PART
gujaf-18	83	6	have	have	VERB
gujaf-18	83	7	different	different	ADJ
gujaf-18	83	8	values	value	NOUN
gujaf-18	83	9	and	and	CCONJ
gujaf-18	83	10	knowledge	knowledge	NOUN
gujaf-18	83	11	due	due	ADP
gujaf-18	83	12	to	to	ADP
gujaf-18	83	13	their	their	PRON
gujaf-18	83	14	foreign	foreign	ADJ
gujaf-18	83	15	exposure	exposure	NOUN
gujaf-18	83	16	and	and	CCONJ
gujaf-18	83	17	the	the	DET
gujaf-18	83	18	regulatory	regulatory	ADJ
gujaf-18	83	19	requirements	requirement	NOUN
gujaf-18	83	20	in	in	ADP
gujaf-18	83	21	their	their	PRON
gujaf-18	83	22	home	home	NOUN
gujaf-18	83	23	country	country	NOUN
gujaf-18	83	24	when	when	SCONJ
gujaf-18	83	25	compared	compare	VERB
gujaf-18	83	26	to	to	ADP
gujaf-18	83	27	domestic	domestic	ADJ
gujaf-18	83	28	investors	investor	NOUN
gujaf-18	83	29	.	.	PUNCT
gujaf-18	84	1	in	in	ADP
gujaf-18	84	2	their	their	PRON
gujaf-18	84	3	views	view	NOUN
gujaf-18	84	4	karim	karim	PROPN
gujaf-18	84	5	,	,	PUNCT
gujaf-18	84	6	lacina	lacina	PROPN
gujaf-18	84	7	and	and	CCONJ
gujaf-18	84	8	rutledge	rutledge	PROPN
gujaf-18	84	9	(	(	PUNCT
gujaf-18	84	10	2006	2006	NUM
gujaf-18	84	11	)	)	PUNCT
gujaf-18	84	12	argued	argue	VERB
gujaf-18	84	13	that	that	SCONJ
gujaf-18	84	14	companies	company	NOUN
gujaf-18	84	15	that	that	PRON
gujaf-18	84	16	have	have	VERB
gujaf-18	84	17	their	their	PRON
gujaf-18	84	18	businesses	business	NOUN
gujaf-18	84	19	abroad	abroad	ADV
gujaf-18	84	20	especially	especially	ADV
gujaf-18	84	21	in	in	ADP
gujaf-18	84	22	developed	develop	VERB
gujaf-18	84	23	markets	market	NOUN
gujaf-18	84	24	face	face	VERB
gujaf-18	84	25	more	more	ADV
gujaf-18	84	26	intense	intense	ADJ
gujaf-18	84	27	environmental	environmental	ADJ
gujaf-18	84	28	regulation	regulation	NOUN
gujaf-18	84	29	and	and	CCONJ
gujaf-18	84	30	hence	hence	ADV
gujaf-18	84	31	in	in	ADP
gujaf-18	84	32	such	such	ADJ
gujaf-18	84	33	environments	environment	NOUN
gujaf-18	84	34	there	there	PRON
gujaf-18	84	35	is	be	VERB
gujaf-18	84	36	a	a	DET
gujaf-18	84	37	high	high	ADJ
gujaf-18	84	38	attention	attention	NOUN
gujaf-18	84	39	to	to	ADP
gujaf-18	84	40	environmental	environmental	ADJ
gujaf-18	84	41	matters	matter	NOUN
gujaf-18	84	42	leading	lead	VERB
gujaf-18	84	43	to	to	ADP
gujaf-18	84	44	more	more	ADV
gujaf-18	84	45	robust	robust	ADJ
gujaf-18	84	46	disclosures	disclosure	NOUN
gujaf-18	84	47	of	of	ADP
gujaf-18	84	48	environmental	environmental	ADJ
gujaf-18	84	49	issues	issue	NOUN
gujaf-18	84	50	.	.	PUNCT
gujaf-18	85	1	in	in	ADP
gujaf-18	85	2	companies	company	NOUN
gujaf-18	85	3	where	where	SCONJ
gujaf-18	85	4	there	there	PRON
gujaf-18	85	5	is	be	VERB
gujaf-18	85	6	a	a	DET
gujaf-18	85	7	high	high	ADJ
gujaf-18	85	8	foreign	foreign	ADJ
gujaf-18	85	9	ownership	ownership	NOUN
gujaf-18	85	10	concentration	concentration	NOUN
gujaf-18	85	11	,	,	PUNCT
gujaf-18	85	12	there	there	PRON
gujaf-18	85	13	is	be	VERB
gujaf-18	85	14	improved	improve	VERB
gujaf-18	85	15	attention	attention	NOUN
gujaf-18	85	16	to	to	ADP
gujaf-18	85	17	voluntary	voluntary	ADJ
gujaf-18	85	18	environmental	environmental	ADJ
gujaf-18	85	19	disclosures	disclosure	NOUN
gujaf-18	85	20	(	(	PUNCT
gujaf-18	85	21	muttakin	muttakin	PROPN
gujaf-18	85	22	&	&	CCONJ
gujaf-18	85	23	subramaniam	subramaniam	PROPN
gujaf-18	85	24	,	,	PUNCT
gujaf-18	85	25	2015	2015	NUM
gujaf-18	85	26	)	)	PUNCT
gujaf-18	85	27	.	.	PUNCT
gujaf-18	86	1	it	it	PRON
gujaf-18	86	2	is	be	AUX
gujaf-18	86	3	being	be	AUX
gujaf-18	86	4	identified	identify	VERB
gujaf-18	86	5	that	that	SCONJ
gujaf-18	86	6	when	when	SCONJ
gujaf-18	86	7	a	a	DET
gujaf-18	86	8	company	company	NOUN
gujaf-18	86	9	has	have	VERB
gujaf-18	86	10	high	high	ADJ
gujaf-18	86	11	foreign	foreign	ADJ
gujaf-18	86	12	ownership	ownership	NOUN
gujaf-18	86	13	,	,	PUNCT
gujaf-18	86	14	there	there	PRON
gujaf-18	86	15	will	will	AUX
gujaf-18	86	16	be	be	AUX
gujaf-18	86	17	more	more	ADJ
gujaf-18	86	18	pressure	pressure	NOUN
gujaf-18	86	19	on	on	ADP
gujaf-18	86	20	management	management	NOUN
gujaf-18	86	21	to	to	PART
gujaf-18	86	22	be	be	AUX
gujaf-18	86	23	environmentally	environmentally	ADV
gujaf-18	86	24	responsive	responsive	ADJ
gujaf-18	86	25	and	and	CCONJ
gujaf-18	86	26	hence	hence	ADV
gujaf-18	86	27	engage	engage	VERB
gujaf-18	86	28	in	in	ADP
gujaf-18	86	29	reporting	reporting	NOUN
gujaf-18	86	30	(	(	PUNCT
gujaf-18	86	31	bradbury	bradbury	NOUN
gujaf-18	86	32	,	,	PUNCT
gujaf-18	86	33	1991	1991	NUM
gujaf-18	86	34	)	)	PUNCT
gujaf-18	86	35	.	.	PUNCT
gujaf-18	87	1	foreign	foreign	ADJ
gujaf-18	87	2	owners	owner	NOUN
gujaf-18	87	3	are	be	AUX
gujaf-18	87	4	also	also	ADV
gujaf-18	87	5	more	more	ADV
gujaf-18	87	6	knowledgeable	knowledgeable	ADJ
gujaf-18	87	7	and	and	CCONJ
gujaf-18	87	8	aware	aware	ADJ
gujaf-18	87	9	of	of	ADP
gujaf-18	87	10	the	the	DET
gujaf-18	87	11	need	need	NOUN
gujaf-18	87	12	for	for	SCONJ
gujaf-18	87	13	companies	company	NOUN
gujaf-18	87	14	to	to	PART
gujaf-18	87	15	be	be	AUX
gujaf-18	87	16	more	more	ADV
gujaf-18	87	17	socially	socially	ADV
gujaf-18	87	18	responsive	responsive	ADJ
gujaf-18	87	19	in	in	ADP
gujaf-18	87	20	the	the	DET
gujaf-18	87	21	broader	broad	ADJ
gujaf-18	87	22	community	community	NOUN
gujaf-18	87	23	,	,	PUNCT
gujaf-18	87	24	and	and	CCONJ
gujaf-18	87	25	thus	thus	ADV
gujaf-18	87	26	may	may	AUX
gujaf-18	87	27	have	have	VERB
gujaf-18	87	28	to	to	PART
gujaf-18	87	29	align	align	VERB
gujaf-18	87	30	with	with	ADP
gujaf-18	87	31	mimetic	mimetic	ADJ
gujaf-18	87	32	pressures	pressure	NOUN
gujaf-18	87	33	through	through	ADP
gujaf-18	87	34	environmental	environmental	ADJ
gujaf-18	87	35	disclosures	disclosure	NOUN
gujaf-18	87	36	similar	similar	ADJ
gujaf-18	87	37	to	to	ADP
gujaf-18	87	38	those	those	PRON
gujaf-18	87	39	in	in	ADP
gujaf-18	87	40	multinational	multinational	ADJ
gujaf-18	87	41	firms	firm	NOUN
gujaf-18	87	42	.	.	PUNCT
gujaf-18	88	1	ownership	ownership	NOUN
gujaf-18	88	2	structure	structure	NOUN
gujaf-18	88	3	in	in	ADP
gujaf-18	88	4	the	the	DET
gujaf-18	88	5	views	view	NOUN
gujaf-18	88	6	of	of	ADP
gujaf-18	88	7	delgado	delgado	NOUN
gujaf-18	88	8	-	-	PUNCT
gujaf-18	88	9	garcia	garcia	PROPN
gujaf-18	88	10	,	,	PUNCT
gujaf-18	88	11	quevedo	quevedo	PROPN
gujaf-18	88	12	-	-	PUNCT
gujaf-18	88	13	puente	puente	NOUN
gujaf-18	88	14	and	and	CCONJ
gujaf-18	88	15	fuentesabate	fuentesabate	VERB
gujaf-18	88	16	(	(	PUNCT
gujaf-18	88	17	2010	2010	NUM
gujaf-18	88	18	)	)	PUNCT
gujaf-18	88	19	is	be	AUX
gujaf-18	88	20	seen	see	VERB
gujaf-18	88	21	as	as	ADP
gujaf-18	88	22	the	the	DET
gujaf-18	88	23	residual	residual	ADJ
gujaf-18	88	24	claims	claim	NOUN
gujaf-18	88	25	contribution	contribution	NOUN
gujaf-18	88	26	as	as	ADV
gujaf-18	88	27	well	well	ADV
gujaf-18	88	28	as	as	ADP
gujaf-18	88	29	the	the	DET
gujaf-18	88	30	control	control	NOUN
gujaf-18	88	31	that	that	PRON
gujaf-18	88	32	have	have	VERB
gujaf-18	88	33	consequences	consequence	NOUN
gujaf-18	88	34	on	on	ADP
gujaf-18	88	35	the	the	DET
gujaf-18	88	36	behavior	behavior	NOUN
gujaf-18	88	37	of	of	ADP
gujaf-18	88	38	a	a	DET
gujaf-18	88	39	firm	firm	NOUN
gujaf-18	88	40	.	.	PUNCT
gujaf-18	89	1	generally	generally	ADV
gujaf-18	89	2	,	,	PUNCT
gujaf-18	89	3	the	the	DET
gujaf-18	89	4	terms	term	NOUN
gujaf-18	89	5	ownership	ownership	NOUN
gujaf-18	89	6	structure	structure	NOUN
gujaf-18	89	7	focus	focus	NOUN
gujaf-18	89	8	at	at	ADP
gujaf-18	89	9	shareholder	shareholder	NOUN
gujaf-18	89	10	’s	’s	PART
gujaf-18	89	11	interest	interest	NOUN
gujaf-18	89	12	in	in	ADP
gujaf-18	89	13	a	a	DET
gujaf-18	89	14	corporation	corporation	NOUN
gujaf-18	89	15	.	.	PUNCT
gujaf-18	90	1	ho4	ho4	NOUN
gujaf-18	90	2	:	:	PUNCT
gujaf-18	90	3	there	there	PRON
gujaf-18	90	4	is	be	VERB
gujaf-18	90	5	no	no	DET
gujaf-18	90	6	significant	significant	ADJ
gujaf-18	90	7	moderating	moderate	VERB
gujaf-18	90	8	effect	effect	NOUN
gujaf-18	90	9	of	of	ADP
gujaf-18	90	10	foreign	foreign	ADJ
gujaf-18	90	11	-	-	PUNCT
gujaf-18	90	12	domestic	domestic	ADJ
gujaf-18	90	13	ownership	ownership	NOUN
gujaf-18	90	14	ratio	ratio	NOUN
gujaf-18	90	15	on	on	ADP
gujaf-18	90	16	the	the	DET
gujaf-18	90	17	relationship	relationship	NOUN
gujaf-18	90	18	between	between	ADP
gujaf-18	90	19	firm	firm	ADJ
gujaf-18	90	20	size	size	NOUN
gujaf-18	90	21	,	,	PUNCT
gujaf-18	90	22	leverage	leverage	NOUN
gujaf-18	90	23	,	,	PUNCT
gujaf-18	90	24	profitability	profitability	NOUN
gujaf-18	90	25	and	and	CCONJ
gujaf-18	90	26	environmental	environmental	ADJ
gujaf-18	90	27	disclosures	disclosure	NOUN
gujaf-18	90	28	of	of	ADP
gujaf-18	90	29	oil	oil	NOUN
gujaf-18	90	30	and	and	CCONJ
gujaf-18	90	31	gas	gas	NOUN
gujaf-18	90	32	quoted	quote	VERB
gujaf-18	90	33	companies	company	NOUN
gujaf-18	90	34	in	in	ADP
gujaf-18	90	35	nigeria	nigeria	PROPN
gujaf-18	90	36	.	.	PUNCT
gujaf-18	91	1	in	in	ADP
gujaf-18	91	2	the	the	DET
gujaf-18	91	3	context	context	NOUN
gujaf-18	91	4	of	of	ADP
gujaf-18	91	5	the	the	DET
gujaf-18	91	6	relations	relation	NOUN
gujaf-18	91	7	from	from	ADP
gujaf-18	91	8	organization	organization	NOUN
gujaf-18	91	9	to	to	ADP
gujaf-18	91	10	society	society	NOUN
gujaf-18	91	11	,	,	PUNCT
gujaf-18	91	12	the	the	DET
gujaf-18	91	13	organizations	organization	NOUN
gujaf-18	91	14	responsibilities	responsibility	NOUN
gujaf-18	91	15	and	and	CCONJ
gujaf-18	91	16	the	the	DET
gujaf-18	91	17	social	social	ADJ
gujaf-18	91	18	expectations	expectation	NOUN
gujaf-18	91	19	of	of	ADP
gujaf-18	91	20	them	they	PRON
gujaf-18	91	21	are	be	AUX
gujaf-18	91	22	defined	define	VERB
gujaf-18	91	23	,	,	PUNCT
gujaf-18	91	24	discovered	discover	VERB
gujaf-18	91	25	,	,	PUNCT
gujaf-18	91	26	examined	examine	VERB
gujaf-18	91	27	and	and	CCONJ
gujaf-18	91	28	revised	revise	VERB
gujaf-18	91	29	constantly	constantly	ADV
gujaf-18	91	30	.	.	PUNCT
gujaf-18	92	1	the	the	DET
gujaf-18	92	2	theory	theory	NOUN
gujaf-18	92	3	of	of	ADP
gujaf-18	92	4	legitimacy	legitimacy	NOUN
gujaf-18	92	5	,	,	PUNCT
gujaf-18	92	6	according	accord	VERB
gujaf-18	92	7	to	to	ADP
gujaf-18	92	8	suchman	suchman	NOUN
gujaf-18	92	9	(	(	PUNCT
gujaf-18	92	10	1995	1995	NUM
gujaf-18	92	11	)	)	PUNCT
gujaf-18	92	12	provided	provide	VERB
gujaf-18	92	13	a	a	DET
gujaf-18	92	14	view	view	NOUN
gujaf-18	92	15	that	that	SCONJ
gujaf-18	92	16	the	the	DET
gujaf-18	92	17	link	link	NOUN
gujaf-18	92	18	existing	exist	VERB
gujaf-18	92	19	between	between	ADP
gujaf-18	92	20	an	an	DET
gujaf-18	92	21	organization	organization	NOUN
gujaf-18	92	22	and	and	CCONJ
gujaf-18	92	23	that	that	PRON
gujaf-18	92	24	of	of	ADP
gujaf-18	92	25	related	related	ADJ
gujaf-18	92	26	social	social	ADJ
gujaf-18	92	27	expectations	expectation	NOUN
gujaf-18	92	28	is	be	AUX
gujaf-18	92	29	simply	simply	ADV
gujaf-18	92	30	a	a	DET
gujaf-18	92	31	fact	fact	NOUN
gujaf-18	92	32	of	of	ADP
gujaf-18	92	33	social	social	ADJ
gujaf-18	92	34	life	life	NOUN
gujaf-18	92	35	.	.	PUNCT
gujaf-18	93	1	this	this	DET
gujaf-18	93	2	theory	theory	NOUN
gujaf-18	93	3	posits	posit	VERB
gujaf-18	93	4	that	that	SCONJ
gujaf-18	93	5	the	the	DET
gujaf-18	93	6	presence	presence	NOUN
gujaf-18	93	7	and	and	CCONJ
gujaf-18	93	8	operations	operation	NOUN
gujaf-18	93	9	of	of	ADP
gujaf-18	93	10	firms	firm	NOUN
gujaf-18	93	11	is	be	AUX
gujaf-18	93	12	ensured	ensure	VERB
gujaf-18	93	13	by	by	ADP
gujaf-18	93	14	the	the	DET
gujaf-18	93	15	forces	force	NOUN
gujaf-18	93	16	of	of	ADP
gujaf-18	93	17	the	the	DET
gujaf-18	93	18	market	market	NOUN
gujaf-18	93	19	and	and	CCONJ
gujaf-18	93	20	community	community	NOUN
gujaf-18	93	21	expectations	expectation	NOUN
gujaf-18	93	22	and	and	CCONJ
gujaf-18	93	23	hence	hence	ADV
gujaf-18	93	24	an	an	DET
gujaf-18	93	25	awareness	awareness	NOUN
gujaf-18	93	26	of	of	ADP
gujaf-18	93	27	the	the	DET
gujaf-18	93	28	broader	broad	ADJ
gujaf-18	93	29	concerns	concern	NOUN
gujaf-18	93	30	of	of	ADP
gujaf-18	93	31	society	society	NOUN
gujaf-18	93	32	shown	show	VERB
gujaf-18	93	33	in	in	ADP
gujaf-18	93	34	community	community	NOUN
gujaf-18	93	35	expectations	expectation	NOUN
gujaf-18	93	36	becomes	become	VERB
gujaf-18	93	37	a	a	DET
gujaf-18	93	38	requirement	requirement	NOUN
gujaf-18	93	39	that	that	PRON
gujaf-18	93	40	is	be	AUX
gujaf-18	93	41	essential	essential	ADJ
gujaf-18	93	42	for	for	ADP
gujaf-18	93	43	the	the	DET
gujaf-18	93	44	survival	survival	NOUN
gujaf-18	93	45	of	of	ADP
gujaf-18	93	46	an	an	DET
gujaf-18	93	47	organization	organization	NOUN
gujaf-18	93	48	(	(	PUNCT
gujaf-18	93	49	suchman	suchman	NOUN
gujaf-18	93	50	,	,	PUNCT
gujaf-18	93	51	1995	1995	NUM
gujaf-18	93	52	)	)	PUNCT
gujaf-18	93	53	.	.	PUNCT
gujaf-18	94	1	the	the	DET
gujaf-18	94	2	assumption	assumption	NOUN
gujaf-18	94	3	of	of	ADP
gujaf-18	94	4	the	the	DET
gujaf-18	94	5	theory	theory	NOUN
gujaf-18	94	6	is	be	AUX
gujaf-18	94	7	that	that	SCONJ
gujaf-18	94	8	an	an	DET
gujaf-18	94	9	organization	organization	NOUN
gujaf-18	94	10	need	need	VERB
gujaf-18	94	11	to	to	PART
gujaf-18	94	12	maintain	maintain	VERB
gujaf-18	94	13	its	its	PRON
gujaf-18	94	14	social	social	ADJ
gujaf-18	94	15	role	role	NOUN
gujaf-18	94	16	by	by	ADP
gujaf-18	94	17	addressing	address	VERB
gujaf-18	94	18	the	the	DET
gujaf-18	94	19	needs	need	NOUN
gujaf-18	94	20	of	of	ADP
gujaf-18	94	21	the	the	DET
gujaf-18	94	22	gujaf	gujaf	NOUN
gujaf-18	94	23	:	:	PUNCT
gujaf-18	94	24	gusau	gusau	PROPN
gujaf-18	94	25	journal	journal	NOUN
gujaf-18	94	26	of	of	ADP
gujaf-18	94	27	accounting	accounting	NOUN
gujaf-18	94	28	and	and	CCONJ
gujaf-18	94	29	finance	finance	NOUN
gujaf-18	94	30	,	,	PUNCT
gujaf-18	94	31	vol	vol	NOUN
gujaf-18	94	32	.	.	PUNCT
gujaf-18	95	1	i	i	PRON
gujaf-18	95	2	,	,	PUNCT
gujaf-18	95	3	issue	issue	NOUN
gujaf-18	95	4	1	1	NUM
gujaf-18	95	5	,	,	PUNCT
gujaf-18	95	6	april	april	PROPN
gujaf-18	95	7	,	,	PUNCT
gujaf-18	95	8	2020	2020	NUM
gujaf-18	95	9	issn	issn	VERB
gujaf-18	95	10	2756	2756	NUM
gujaf-18	95	11	-	-	PUNCT
gujaf-18	95	12	665x	665x	NOUN
gujaf-18	95	13	7	7	NUM
gujaf-18	95	14	society	society	NOUN
gujaf-18	95	15	and	and	CCONJ
gujaf-18	95	16	giving	give	VERB
gujaf-18	95	17	what	what	PRON
gujaf-18	95	18	is	be	AUX
gujaf-18	95	19	wanted	want	VERB
gujaf-18	95	20	by	by	ADP
gujaf-18	95	21	the	the	DET
gujaf-18	95	22	society	society	NOUN
gujaf-18	95	23	.	.	PUNCT
gujaf-18	96	1	this	this	DET
gujaf-18	96	2	assumption	assumption	NOUN
gujaf-18	96	3	has	have	AUX
gujaf-18	96	4	received	receive	VERB
gujaf-18	96	5	support	support	NOUN
gujaf-18	96	6	from	from	ADP
gujaf-18	96	7	the	the	DET
gujaf-18	96	8	early	early	ADJ
gujaf-18	96	9	study	study	NOUN
gujaf-18	96	10	of	of	ADP
gujaf-18	96	11	guthrie	guthrie	PROPN
gujaf-18	96	12	and	and	CCONJ
gujaf-18	96	13	parker	parker	PROPN
gujaf-18	96	14	(	(	PUNCT
gujaf-18	96	15	1989	1989	NUM
gujaf-18	96	16	)	)	PUNCT
gujaf-18	96	17	.	.	PUNCT
gujaf-18	97	1	legitimacy	legitimacy	NOUN
gujaf-18	97	2	is	be	AUX
gujaf-18	97	3	a	a	DET
gujaf-18	97	4	position	position	NOUN
gujaf-18	97	5	that	that	PRON
gujaf-18	97	6	is	be	AUX
gujaf-18	97	7	an	an	DET
gujaf-18	97	8	outcome	outcome	NOUN
gujaf-18	97	9	of	of	ADP
gujaf-18	97	10	the	the	DET
gujaf-18	97	11	joint	joint	ADJ
gujaf-18	97	12	opinion	opinion	NOUN
gujaf-18	97	13	of	of	ADP
gujaf-18	97	14	society	society	NOUN
gujaf-18	97	15	as	as	SCONJ
gujaf-18	97	16	regards	regard	VERB
gujaf-18	97	17	the	the	DET
gujaf-18	97	18	operation	operation	NOUN
gujaf-18	97	19	of	of	ADP
gujaf-18	97	20	the	the	DET
gujaf-18	97	21	organization	organization	NOUN
gujaf-18	97	22	.	.	PUNCT
gujaf-18	98	1	it	it	PRON
gujaf-18	98	2	is	be	AUX
gujaf-18	98	3	a	a	DET
gujaf-18	98	4	social	social	ADJ
gujaf-18	98	5	evaluation	evaluation	NOUN
gujaf-18	98	6	of	of	ADP
gujaf-18	98	7	the	the	DET
gujaf-18	98	8	behavior	behavior	NOUN
gujaf-18	98	9	of	of	ADP
gujaf-18	98	10	company	company	NOUN
gujaf-18	98	11	that	that	PRON
gujaf-18	98	12	is	be	AUX
gujaf-18	98	13	carefully	carefully	ADV
gujaf-18	98	14	acceptable	acceptable	ADJ
gujaf-18	98	15	,	,	PUNCT
gujaf-18	98	16	and	and	CCONJ
gujaf-18	98	17	appropriately	appropriately	ADV
gujaf-18	98	18	and	and	CCONJ
gujaf-18	98	19	desired	desire	VERB
gujaf-18	98	20	.	.	PUNCT
gujaf-18	99	1	therefore	therefore	ADV
gujaf-18	99	2	,	,	PUNCT
gujaf-18	99	3	it	it	PRON
gujaf-18	99	4	is	be	AUX
gujaf-18	99	5	expected	expect	VERB
gujaf-18	99	6	that	that	SCONJ
gujaf-18	99	7	companies	company	NOUN
gujaf-18	99	8	will	will	AUX
gujaf-18	99	9	assume	assume	VERB
gujaf-18	99	10	acceptable	acceptable	ADJ
gujaf-18	99	11	behavior	behavior	NOUN
gujaf-18	99	12	or	or	CCONJ
gujaf-18	99	13	at	at	ADP
gujaf-18	99	14	least	least	ADJ
gujaf-18	99	15	to	to	PART
gujaf-18	99	16	be	be	AUX
gujaf-18	99	17	seen	see	VERB
gujaf-18	99	18	in	in	ADP
gujaf-18	99	19	that	that	DET
gujaf-18	99	20	manner	manner	NOUN
gujaf-18	99	21	with	with	ADP
gujaf-18	99	22	the	the	DET
gujaf-18	99	23	intention	intention	NOUN
gujaf-18	99	24	that	that	SCONJ
gujaf-18	99	25	they	they	PRON
gujaf-18	99	26	are	be	AUX
gujaf-18	99	27	understood	understand	VERB
gujaf-18	99	28	to	to	PART
gujaf-18	99	29	be	be	AUX
gujaf-18	99	30	good	good	ADJ
gujaf-18	99	31	company	company	NOUN
gujaf-18	99	32	citizens	citizen	NOUN
gujaf-18	99	33	.	.	PUNCT
gujaf-18	100	1	emphases	emphasis	NOUN
gujaf-18	100	2	has	have	AUX
gujaf-18	100	3	been	be	AUX
gujaf-18	100	4	laid	lay	VERB
gujaf-18	100	5	by	by	ADP
gujaf-18	100	6	suchman	suchman	NOUN
gujaf-18	100	7	(	(	PUNCT
gujaf-18	100	8	1995	1995	NUM
gujaf-18	100	9	)	)	PUNCT
gujaf-18	100	10	that	that	DET
gujaf-18	100	11	legitimacy	legitimacy	NOUN
gujaf-18	100	12	is	be	AUX
gujaf-18	100	13	a	a	DET
gujaf-18	100	14	generalized	generalized	ADJ
gujaf-18	100	15	view	view	NOUN
gujaf-18	100	16	that	that	SCONJ
gujaf-18	100	17	the	the	DET
gujaf-18	100	18	entity	entity	NOUN
gujaf-18	100	19	actions	action	NOUN
gujaf-18	100	20	are	be	AUX
gujaf-18	100	21	desirable	desirable	ADJ
gujaf-18	100	22	,	,	PUNCT
gujaf-18	100	23	appropriate	appropriate	ADJ
gujaf-18	100	24	or	or	CCONJ
gujaf-18	100	25	proper	proper	ADJ
gujaf-18	100	26	within	within	ADP
gujaf-18	100	27	some	some	DET
gujaf-18	100	28	socially	socially	ADV
gujaf-18	100	29	constructed	construct	VERB
gujaf-18	100	30	systems	system	NOUN
gujaf-18	100	31	of	of	ADP
gujaf-18	100	32	values	value	NOUN
gujaf-18	100	33	,	,	PUNCT
gujaf-18	100	34	norms	norm	NOUN
gujaf-18	100	35	,	,	PUNCT
gujaf-18	100	36	definitions	definition	NOUN
gujaf-18	100	37	and	and	CCONJ
gujaf-18	100	38	beliefs	belief	NOUN
gujaf-18	100	39	.	.	PUNCT
gujaf-18	101	1	the	the	DET
gujaf-18	101	2	essential	essential	ADJ
gujaf-18	101	3	principle	principle	NOUN
gujaf-18	101	4	of	of	ADP
gujaf-18	101	5	the	the	DET
gujaf-18	101	6	theory	theory	NOUN
gujaf-18	101	7	of	of	ADP
gujaf-18	101	8	legitimacy	legitimacy	NOUN
gujaf-18	101	9	is	be	AUX
gujaf-18	101	10	that	that	SCONJ
gujaf-18	101	11	the	the	DET
gujaf-18	101	12	view	view	NOUN
gujaf-18	101	13	of	of	ADP
gujaf-18	101	14	the	the	DET
gujaf-18	101	15	company	company	NOUN
gujaf-18	101	16	by	by	ADP
gujaf-18	101	17	the	the	DET
gujaf-18	101	18	community	community	NOUN
gujaf-18	101	19	is	be	AUX
gujaf-18	101	20	derived	derive	VERB
gujaf-18	101	21	from	from	ADP
gujaf-18	101	22	how	how	SCONJ
gujaf-18	101	23	that	that	DET
gujaf-18	101	24	company	company	NOUN
gujaf-18	101	25	has	have	AUX
gujaf-18	101	26	acted	act	VERB
gujaf-18	101	27	in	in	ADP
gujaf-18	101	28	line	line	NOUN
gujaf-18	101	29	with	with	ADP
gujaf-18	101	30	the	the	DET
gujaf-18	101	31	determined	determined	ADJ
gujaf-18	101	32	social	social	ADJ
gujaf-18	101	33	expectations	expectation	NOUN
gujaf-18	101	34	.	.	PUNCT
gujaf-18	102	1	within	within	ADP
gujaf-18	102	2	the	the	DET
gujaf-18	102	3	social	social	ADJ
gujaf-18	102	4	and	and	CCONJ
gujaf-18	102	5	environmental	environmental	ADJ
gujaf-18	102	6	accounting	accounting	NOUN
gujaf-18	102	7	literature	literature	NOUN
gujaf-18	102	8	,	,	PUNCT
gujaf-18	102	9	legitimacy	legitimacy	NOUN
gujaf-18	102	10	theory	theory	NOUN
gujaf-18	102	11	provides	provide	VERB
gujaf-18	102	12	insight	insight	NOUN
gujaf-18	102	13	to	to	PART
gujaf-18	102	14	describe	describe	VERB
gujaf-18	102	15	and	and	CCONJ
gujaf-18	102	16	likewise	likewise	ADV
gujaf-18	102	17	give	give	VERB
gujaf-18	102	18	explanation	explanation	NOUN
gujaf-18	102	19	to	to	ADP
gujaf-18	102	20	the	the	DET
gujaf-18	102	21	level	level	NOUN
gujaf-18	102	22	of	of	ADP
gujaf-18	102	23	environmental	environmental	ADJ
gujaf-18	102	24	changes	change	NOUN
gujaf-18	102	25	that	that	PRON
gujaf-18	102	26	are	be	AUX
gujaf-18	102	27	responsive	responsive	ADJ
gujaf-18	102	28	by	by	ADP
gujaf-18	102	29	an	an	DET
gujaf-18	102	30	organization	organization	NOUN
gujaf-18	102	31	.	.	PUNCT
gujaf-18	103	1	3	3	X
gujaf-18	103	2	.	.	X
gujaf-18	103	3	methodology	methodology	NOUN
gujaf-18	103	4	and	and	CCONJ
gujaf-18	103	5	model	model	NOUN
gujaf-18	103	6	specification	specification	NOUN
gujaf-18	103	7	this	this	DET
gujaf-18	103	8	study	study	NOUN
gujaf-18	103	9	uses	use	VERB
gujaf-18	103	10	a	a	DET
gujaf-18	103	11	longitudinal	longitudinal	ADJ
gujaf-18	103	12	research	research	NOUN
gujaf-18	103	13	design	design	NOUN
gujaf-18	103	14	.	.	PUNCT
gujaf-18	104	1	the	the	DET
gujaf-18	104	2	population	population	NOUN
gujaf-18	104	3	of	of	ADP
gujaf-18	104	4	the	the	DET
gujaf-18	104	5	study	study	NOUN
gujaf-18	104	6	comprises	comprise	NOUN
gujaf-18	104	7	of	of	ADP
gujaf-18	104	8	all	all	DET
gujaf-18	104	9	oil	oil	NOUN
gujaf-18	104	10	and	and	CCONJ
gujaf-18	104	11	gas	gas	NOUN
gujaf-18	104	12	quoted	quote	VERB
gujaf-18	104	13	companies	company	NOUN
gujaf-18	104	14	presently	presently	ADV
gujaf-18	104	15	on	on	ADP
gujaf-18	104	16	the	the	DET
gujaf-18	104	17	floor	floor	NOUN
gujaf-18	104	18	of	of	ADP
gujaf-18	104	19	the	the	DET
gujaf-18	104	20	nigerian	nigerian	ADJ
gujaf-18	104	21	stock	stock	NOUN
gujaf-18	104	22	exchange	exchange	PROPN
gujaf-18	104	23	(	(	PUNCT
gujaf-18	104	24	nse	nse	NOUN
gujaf-18	104	25	)	)	PUNCT
gujaf-18	104	26	as	as	ADP
gujaf-18	104	27	at	at	ADP
gujaf-18	104	28	december	december	PROPN
gujaf-18	104	29	2018	2018	NUM
gujaf-18	104	30	.	.	PUNCT
gujaf-18	105	1	the	the	DET
gujaf-18	105	2	data	datum	NOUN
gujaf-18	105	3	were	be	AUX
gujaf-18	105	4	sourced	source	VERB
gujaf-18	105	5	from	from	ADP
gujaf-18	105	6	the	the	DET
gujaf-18	105	7	sampled	sample	VERB
gujaf-18	105	8	company	company	NOUN
gujaf-18	105	9	annual	annual	ADJ
gujaf-18	105	10	reports	report	NOUN
gujaf-18	105	11	from	from	ADP
gujaf-18	105	12	2010	2010	NUM
gujaf-18	105	13	-	-	SYM
gujaf-18	105	14	2018	2018	NUM
gujaf-18	105	15	.	.	PUNCT
gujaf-18	106	1	in	in	ADP
gujaf-18	106	2	extracting	extract	VERB
gujaf-18	106	3	the	the	DET
gujaf-18	106	4	information	information	NOUN
gujaf-18	106	5	on	on	ADP
gujaf-18	106	6	the	the	DET
gujaf-18	106	7	qualitative	qualitative	ADJ
gujaf-18	106	8	disclosure	disclosure	NOUN
gujaf-18	106	9	,	,	PUNCT
gujaf-18	106	10	content	content	NOUN
gujaf-18	106	11	analysis	analysis	NOUN
gujaf-18	106	12	was	be	AUX
gujaf-18	106	13	employed	employ	VERB
gujaf-18	106	14	by	by	ADP
gujaf-18	106	15	the	the	DET
gujaf-18	106	16	researcher	researcher	NOUN
gujaf-18	106	17	.	.	PUNCT
gujaf-18	107	1	in	in	ADP
gujaf-18	107	2	computing	compute	VERB
gujaf-18	107	3	the	the	DET
gujaf-18	107	4	data	datum	NOUN
gujaf-18	107	5	for	for	ADP
gujaf-18	107	6	qualitative	qualitative	ADJ
gujaf-18	107	7	disclosures	disclosure	NOUN
gujaf-18	107	8	from	from	ADP
gujaf-18	107	9	annual	annual	ADJ
gujaf-18	107	10	reports	report	NOUN
gujaf-18	107	11	,	,	PUNCT
gujaf-18	107	12	the	the	DET
gujaf-18	107	13	disclosure	disclosure	NOUN
gujaf-18	107	14	index	index	NOUN
gujaf-18	107	15	is	be	AUX
gujaf-18	107	16	generated	generate	VERB
gujaf-18	107	17	using	use	VERB
gujaf-18	107	18	the	the	DET
gujaf-18	107	19	cooks	cook	NOUN
gujaf-18	107	20	(	(	PUNCT
gujaf-18	107	21	1993	1993	NUM
gujaf-18	107	22	)	)	PUNCT
gujaf-18	107	23	dichotomous	dichotomous	ADJ
gujaf-18	107	24	method	method	NOUN
gujaf-18	107	25	as	as	SCONJ
gujaf-18	107	26	cited	cite	VERB
gujaf-18	107	27	in	in	ADP
gujaf-18	107	28	haniffa	haniffa	NOUN
gujaf-18	107	29	and	and	CCONJ
gujaf-18	107	30	cooke	cooke	PROPN
gujaf-18	107	31	(	(	PUNCT
gujaf-18	107	32	2005	2005	NUM
gujaf-18	107	33	)	)	PUNCT
gujaf-18	107	34	.	.	PUNCT
gujaf-18	108	1	under	under	ADP
gujaf-18	108	2	the	the	DET
gujaf-18	108	3	cooks	cook	NOUN
gujaf-18	108	4	method	method	NOUN
gujaf-18	108	5	,	,	PUNCT
gujaf-18	108	6	if	if	SCONJ
gujaf-18	108	7	an	an	DET
gujaf-18	108	8	item	item	NOUN
gujaf-18	108	9	is	be	AUX
gujaf-18	108	10	disclosed	disclose	VERB
gujaf-18	108	11	,	,	PUNCT
gujaf-18	108	12	it	it	PRON
gujaf-18	108	13	is	be	AUX
gujaf-18	108	14	scored	score	VERB
gujaf-18	108	15	as	as	ADP
gujaf-18	108	16	1	1	NUM
gujaf-18	108	17	,	,	PUNCT
gujaf-18	108	18	if	if	SCONJ
gujaf-18	108	19	not	not	PART
gujaf-18	108	20	it	it	PRON
gujaf-18	108	21	is	be	AUX
gujaf-18	108	22	scored	score	VERB
gujaf-18	108	23	as	as	ADP
gujaf-18	108	24	0	0	NUM
gujaf-18	108	25	and	and	CCONJ
gujaf-18	108	26	items	item	NOUN
gujaf-18	108	27	not	not	PART
gujaf-18	108	28	applicable	applicable	ADJ
gujaf-18	108	29	to	to	ADP
gujaf-18	108	30	every	every	DET
gujaf-18	108	31	company	company	NOUN
gujaf-18	108	32	is	be	AUX
gujaf-18	108	33	scored	score	VERB
gujaf-18	108	34	na	na	ADP
gujaf-18	108	35	(	(	PUNCT
gujaf-18	108	36	not	not	PART
gujaf-18	108	37	applicable	applicable	ADJ
gujaf-18	108	38	)	)	PUNCT
gujaf-18	108	39	.	.	PUNCT
gujaf-18	109	1	the	the	DET
gujaf-18	109	2	following	follow	VERB
gujaf-18	109	3	model	model	NOUN
gujaf-18	109	4	is	be	AUX
gujaf-18	109	5	developed	develop	VERB
gujaf-18	109	6	for	for	ADP
gujaf-18	109	7	the	the	DET
gujaf-18	109	8	study	study	NOUN
gujaf-18	109	9	;	;	PUNCT
gujaf-18	109	10	envdisit	envdisit	NOUN
gujaf-18	109	11	=	=	SYM
gujaf-18	109	12	∂0	∂0	NOUN
gujaf-18	109	13	+	+	CCONJ
gujaf-18	109	14	∂1fsizeit*f	∂1fsizeit*f	ADJ
gujaf-18	109	15	/	/	SYM
gujaf-18	109	16	d	d	ADJ
gujaf-18	109	17	-	-	ADJ
gujaf-18	109	18	own	own	ADJ
gujaf-18	109	19	+	+	CCONJ
gujaf-18	109	20	∂2levit*f	∂2levit*f	ADJ
gujaf-18	109	21	/	/	SYM
gujaf-18	109	22	d	d	ADJ
gujaf-18	109	23	-	-	ADJ
gujaf-18	109	24	own	own	ADJ
gujaf-18	109	25	+	+	CCONJ
gujaf-18	109	26	∂3profit*f	∂3profit*f	ADJ
gujaf-18	109	27	/	/	SYM
gujaf-18	109	28	down	down	ADV
gujaf-18	109	29	+	+	CCONJ
gujaf-18	109	30	µit	µit	NOUN
gujaf-18	109	31	------(i	------(i	NOUN
gujaf-18	109	32	)	)	PUNCT
gujaf-18	109	33	where	where	SCONJ
gujaf-18	109	34	;	;	PUNCT
gujaf-18	109	35	envdis	envdi	NOUN
gujaf-18	109	36	=	=	SYM
gujaf-18	109	37	environmental	environmental	ADJ
gujaf-18	109	38	disclosures	disclosure	NOUN
gujaf-18	110	1	i	i	PRON
gujaf-18	110	2	=	=	PUNCT
gujaf-18	110	3	number	number	NOUN
gujaf-18	110	4	of	of	ADP
gujaf-18	110	5	sampled	sample	VERB
gujaf-18	110	6	cross	cross	ADJ
gujaf-18	110	7	-	-	ADJ
gujaf-18	110	8	sectional	sectional	ADJ
gujaf-18	110	9	firms	firm	NOUN
gujaf-18	110	10	t	t	NOUN
gujaf-18	110	11	=	=	PUNCT
gujaf-18	110	12	time	time	NOUN
gujaf-18	110	13	period	period	NOUN
gujaf-18	110	14	of	of	ADP
gujaf-18	110	15	the	the	DET
gujaf-18	110	16	sampled	sample	VERB
gujaf-18	110	17	companies	company	NOUN
gujaf-18	110	18	∂0	∂0	VERB
gujaf-18	110	19	=	=	PUNCT
gujaf-18	110	20	constant	constant	ADJ
gujaf-18	110	21	gujaf	gujaf	NOUN
gujaf-18	110	22	:	:	PUNCT
gujaf-18	110	23	gusau	gusau	PROPN
gujaf-18	110	24	journal	journal	NOUN
gujaf-18	110	25	of	of	ADP
gujaf-18	110	26	accounting	accounting	NOUN
gujaf-18	110	27	and	and	CCONJ
gujaf-18	110	28	finance	finance	NOUN
gujaf-18	110	29	,	,	PUNCT
gujaf-18	110	30	vol	vol	NOUN
gujaf-18	110	31	.	.	PUNCT
gujaf-18	111	1	i	i	PRON
gujaf-18	111	2	,	,	PUNCT
gujaf-18	111	3	issue	issue	NOUN
gujaf-18	111	4	1	1	NUM
gujaf-18	111	5	,	,	PUNCT
gujaf-18	111	6	april	april	PROPN
gujaf-18	111	7	,	,	PUNCT
gujaf-18	111	8	2020	2020	NUM
gujaf-18	111	9	issn	issn	VERB
gujaf-18	111	10	2756	2756	NUM
gujaf-18	111	11	-	-	PUNCT
gujaf-18	111	12	665x	665x	NOUN
gujaf-18	111	13	8	8	NUM
gujaf-18	111	14	fsize	fsize	NOUN
gujaf-18	111	15	=	=	SYM
gujaf-18	111	16	firm	firm	ADJ
gujaf-18	111	17	size	size	NOUN
gujaf-18	111	18	f	f	X
gujaf-18	111	19	/	/	SYM
gujaf-18	111	20	d	d	ADJ
gujaf-18	111	21	-	-	ADJ
gujaf-18	111	22	own	own	ADJ
gujaf-18	111	23	=	=	SYM
gujaf-18	111	24	foreign	foreign	ADJ
gujaf-18	111	25	-	-	PUNCT
gujaf-18	111	26	domestic	domestic	ADJ
gujaf-18	111	27	ownership	ownership	NOUN
gujaf-18	111	28	lev	lev	NOUN
gujaf-18	111	29	=	=	PUNCT
gujaf-18	111	30	leverage	leverage	NOUN
gujaf-18	111	31	prof	prof	NOUN
gujaf-18	111	32	=	=	PROPN
gujaf-18	111	33	profitability	profitability	NOUN
gujaf-18	111	34	µ	µ	X
gujaf-18	111	35	=	=	SYM
gujaf-18	111	36	stochastic	stochastic	ADJ
gujaf-18	111	37	term	term	NOUN
gujaf-18	111	38	.	.	PUNCT
gujaf-18	112	1	the	the	DET
gujaf-18	112	2	apriori	apriori	ADJ
gujaf-18	112	3	signs	sign	NOUN
gujaf-18	112	4	are	be	AUX
gujaf-18	112	5	∂1	∂1	ADJ
gujaf-18	112	6	>	>	X
gujaf-18	112	7	0	0	NUM
gujaf-18	112	8	,	,	PUNCT
gujaf-18	112	9	∂2	∂2	NOUN
gujaf-18	112	10	>	>	X
gujaf-18	112	11	0	0	PUNCT
gujaf-18	113	1	and	and	CCONJ
gujaf-18	113	2	∂3	∂3	NOUN
gujaf-18	113	3	>	>	X
gujaf-18	113	4	0	0	X
gujaf-18	113	5	.	.	NOUN
gujaf-18	114	1	4	4	NUM
gujaf-18	114	2	.	.	X
gujaf-18	114	3	presentation	presentation	NOUN
gujaf-18	114	4	and	and	CCONJ
gujaf-18	114	5	analysis	analysis	NOUN
gujaf-18	114	6	of	of	ADP
gujaf-18	114	7	results	result	NOUN
gujaf-18	114	8	table	table	NOUN
gujaf-18	114	9	1	1	NUM
gujaf-18	114	10	:	:	PUNCT
gujaf-18	114	11	descriptive	descriptive	ADJ
gujaf-18	114	12	statistics	statistic	NOUN
gujaf-18	114	13	envdis	envdis	PROPN
gujaf-18	114	14	fsize	fsize	VERB
gujaf-18	114	15	lev	lev	PROPN
gujaf-18	114	16	prof	prof	NOUN
gujaf-18	114	17	f	f	PROPN
gujaf-18	114	18	/	/	SYM
gujaf-18	114	19	d	d	ADJ
gujaf-18	114	20	-	-	ADJ
gujaf-18	114	21	own	own	ADJ
gujaf-18	114	22	mean	mean	NOUN
gujaf-18	114	23	0.43357	0.43357	NUM
gujaf-18	114	24	7.211272	7.211272	NUM
gujaf-18	114	25	1.823034	1.823034	NUM
gujaf-18	114	26	4.198609	4.198609	NUM
gujaf-18	114	27	2.74956	2.74956	NUM
gujaf-18	114	28	median	median	NOUN
gujaf-18	114	29	0.357143	0.357143	NUM
gujaf-18	114	30	7.077112	7.077112	NUM
gujaf-18	114	31	1.215395	1.215395	NUM
gujaf-18	114	32	3.462141	3.462141	NUM
gujaf-18	114	33	2.26031	2.26031	NUM
gujaf-18	114	34	maximum	maximum	ADJ
gujaf-18	114	35	1	1	NUM
gujaf-18	114	36	9.637756	9.637756	NUM
gujaf-18	114	37	43.0102	43.0102	NUM
gujaf-18	114	38	232.6198	232.6198	NUM
gujaf-18	114	39	3.175454	3.175454	NUM
gujaf-18	114	40	minimum	minimum	NOUN
gujaf-18	114	41	0	0	NUM
gujaf-18	114	42	4.937655	4.937655	NUM
gujaf-18	114	43	0.256443	0.256443	NUM
gujaf-18	114	44	-88.9854	-88.9854	SYM
gujaf-18	114	45	0.31792	0.31792	NUM
gujaf-18	114	46	std.dev	std.dev	NUM
gujaf-18	114	47	.	.	PUNCT
gujaf-18	115	1	0.199556	0.199556	NUM
gujaf-18	115	2	0.909296	0.909296	NUM
gujaf-18	115	3	2.130501	2.130501	NUM
gujaf-18	115	4	13.40564	13.40564	NUM
gujaf-18	115	5	0.230858	0.230858	NUM
gujaf-18	115	6	skewness	skewness	NOUN
gujaf-18	115	7	0.797486	0.797486	NUM
gujaf-18	115	8	0.419118	0.419118	NUM
gujaf-18	115	9	9.628676	9.628676	NUM
gujaf-18	115	10	4.536814	4.536814	NUM
gujaf-18	115	11	2.289048	2.289048	NUM
gujaf-18	115	12	kurtosis	kurtosis	NOUN
gujaf-18	115	13	2.982601	2.982601	NUM
gujaf-18	115	14	2.867026	2.867026	NUM
gujaf-18	115	15	156.8396	156.8396	NUM
gujaf-18	115	16	94.59274	94.59274	NUM
gujaf-18	115	17	13.18274	13.18274	NUM
gujaf-18	115	18	jarque	jarque	NOUN
gujaf-18	115	19	-	-	PUNCT
gujaf-18	115	20	bera	bera	NOUN
gujaf-18	115	21	104.5259	104.5259	NUM
gujaf-18	115	22	29.59318	29.59318	NUM
gujaf-18	115	23	98.75393	98.75393	NUM
gujaf-18	115	24	34.8040	34.8040	NUM
gujaf-18	115	25	51.2092	51.2092	NUM
gujaf-18	115	26	probability	probability	NOUN
gujaf-18	115	27	0.00	0.00	NUM
gujaf-18	115	28	0.00	0.00	NUM
gujaf-18	115	29	0.00	0.00	NUM
gujaf-18	115	30	0.00	0.00	NUM
gujaf-18	115	31	0.00	0.00	NUM
gujaf-18	115	32	source	source	NOUN
gujaf-18	115	33	:	:	PUNCT
gujaf-18	115	34	e	e	ADJ
gujaf-18	115	35	-	-	NOUN
gujaf-18	115	36	view	view	ADJ
gujaf-18	115	37	output	output	NOUN
gujaf-18	115	38	(	(	PUNCT
gujaf-18	115	39	8.0	8.0	NUM
gujaf-18	115	40	)	)	PUNCT
gujaf-18	115	41	,	,	PUNCT
gujaf-18	115	42	2020	2020	NUM
gujaf-18	115	43	the	the	DET
gujaf-18	115	44	descriptive	descriptive	ADJ
gujaf-18	115	45	statistics	statistic	NOUN
gujaf-18	115	46	of	of	ADP
gujaf-18	115	47	the	the	DET
gujaf-18	115	48	data	datum	NOUN
gujaf-18	115	49	is	be	AUX
gujaf-18	115	50	shown	show	VERB
gujaf-18	115	51	in	in	ADP
gujaf-18	115	52	table	table	NOUN
gujaf-18	115	53	1	1	NUM
gujaf-18	115	54	above	above	ADV
gujaf-18	115	55	.	.	PUNCT
gujaf-18	116	1	it	it	PRON
gujaf-18	116	2	is	be	AUX
gujaf-18	116	3	observed	observe	VERB
gujaf-18	116	4	that	that	SCONJ
gujaf-18	116	5	envdis	envdis	PROPN
gujaf-18	116	6	has	have	VERB
gujaf-18	116	7	a	a	DET
gujaf-18	116	8	mean	mean	ADJ
gujaf-18	116	9	value	value	NOUN
gujaf-18	116	10	of	of	ADP
gujaf-18	116	11	0.43357	0.43357	NUM
gujaf-18	116	12	with	with	ADP
gujaf-18	116	13	respective	respective	ADJ
gujaf-18	116	14	maximum	maximum	ADJ
gujaf-18	116	15	and	and	CCONJ
gujaf-18	116	16	minimum	minimum	ADJ
gujaf-18	116	17	values	value	NOUN
gujaf-18	116	18	of	of	ADP
gujaf-18	116	19	1	1	NUM
gujaf-18	116	20	and	and	CCONJ
gujaf-18	116	21	0	0	NUM
gujaf-18	116	22	.	.	PUNCT
gujaf-18	117	1	the	the	DET
gujaf-18	117	2	mean	mean	ADJ
gujaf-18	117	3	envdis	envdi	NOUN
gujaf-18	117	4	suggest	suggest	VERB
gujaf-18	117	5	that	that	SCONJ
gujaf-18	117	6	on	on	ADP
gujaf-18	117	7	the	the	DET
gujaf-18	117	8	average	average	NOUN
gujaf-18	117	9	the	the	DET
gujaf-18	117	10	level	level	NOUN
gujaf-18	117	11	of	of	ADP
gujaf-18	117	12	attention	attention	NOUN
gujaf-18	117	13	given	give	VERB
gujaf-18	117	14	to	to	ADP
gujaf-18	117	15	envdis	envdi	NOUN
gujaf-18	117	16	issues	issue	NOUN
gujaf-18	117	17	is	be	AUX
gujaf-18	117	18	still	still	ADV
gujaf-18	117	19	relatively	relatively	ADV
gujaf-18	117	20	low	low	ADJ
gujaf-18	117	21	.	.	PUNCT
gujaf-18	118	1	the	the	DET
gujaf-18	118	2	standard	standard	ADJ
gujaf-18	118	3	deviation	deviation	NOUN
gujaf-18	118	4	which	which	PRON
gujaf-18	118	5	shows	show	VERB
gujaf-18	118	6	the	the	DET
gujaf-18	118	7	dispersion	dispersion	NOUN
gujaf-18	118	8	of	of	ADP
gujaf-18	118	9	the	the	DET
gujaf-18	118	10	data	datum	NOUN
gujaf-18	118	11	as	as	SCONJ
gujaf-18	118	12	regards	regard	NOUN
gujaf-18	118	13	the	the	DET
gujaf-18	118	14	mean	mean	NOUN
gujaf-18	118	15	is	be	AUX
gujaf-18	118	16	quite	quite	ADV
gujaf-18	118	17	low	low	ADJ
gujaf-18	118	18	at	at	ADP
gujaf-18	118	19	0.199	0.199	NUM
gujaf-18	118	20	which	which	PRON
gujaf-18	118	21	further	far	ADV
gujaf-18	118	22	suggest	suggest	VERB
gujaf-18	118	23	clustering	clustering	NOUN
gujaf-18	118	24	of	of	ADP
gujaf-18	118	25	the	the	DET
gujaf-18	118	26	firm	firm	ADJ
gujaf-18	118	27	particular	particular	ADJ
gujaf-18	118	28	scores	score	NOUN
gujaf-18	118	29	around	around	ADP
gujaf-18	118	30	the	the	DET
gujaf-18	118	31	mean	mean	NOUN
gujaf-18	118	32	.	.	PUNCT
gujaf-18	119	1	hence	hence	ADV
gujaf-18	119	2	there	there	PRON
gujaf-18	119	3	is	be	VERB
gujaf-18	119	4	need	need	NOUN
gujaf-18	119	5	for	for	SCONJ
gujaf-18	119	6	the	the	DET
gujaf-18	119	7	firm	firm	NOUN
gujaf-18	119	8	to	to	PART
gujaf-18	119	9	improve	improve	VERB
gujaf-18	119	10	on	on	ADP
gujaf-18	119	11	their	their	PRON
gujaf-18	119	12	reporting	reporting	NOUN
gujaf-18	119	13	on	on	ADP
gujaf-18	119	14	envdis	envdi	NOUN
gujaf-18	119	15	related	relate	VERB
gujaf-18	119	16	issues	issue	NOUN
gujaf-18	119	17	.	.	PUNCT
gujaf-18	120	1	prof	prof	PROPN
gujaf-18	120	2	has	have	VERB
gujaf-18	120	3	a	a	DET
gujaf-18	120	4	mean	mean	ADJ
gujaf-18	120	5	value	value	NOUN
gujaf-18	120	6	of	of	ADP
gujaf-18	120	7	4.198609	4.198609	NUM
gujaf-18	120	8	with	with	ADP
gujaf-18	120	9	respective	respective	ADJ
gujaf-18	120	10	maximum	maximum	ADJ
gujaf-18	120	11	and	and	CCONJ
gujaf-18	120	12	minimum	minimum	ADJ
gujaf-18	120	13	values	value	NOUN
gujaf-18	120	14	of	of	ADP
gujaf-18	120	15	232.6198	232.6198	NUM
gujaf-18	120	16	and	and	CCONJ
gujaf-18	120	17	-88.985	-88.985	NOUN
gujaf-18	120	18	.	.	PUNCT
gujaf-18	121	1	the	the	DET
gujaf-18	121	2	standard	standard	ADJ
gujaf-18	121	3	deviation	deviation	NOUN
gujaf-18	121	4	of	of	ADP
gujaf-18	121	5	13.4056	13.4056	NUM
gujaf-18	121	6	reveals	reveal	VERB
gujaf-18	121	7	the	the	DET
gujaf-18	121	8	dispersion	dispersion	NOUN
gujaf-18	121	9	of	of	ADP
gujaf-18	121	10	the	the	DET
gujaf-18	121	11	firm	firm	ADJ
gujaf-18	121	12	precise	precise	ADJ
gujaf-18	121	13	values	value	NOUN
gujaf-18	121	14	from	from	ADP
gujaf-18	121	15	the	the	DET
gujaf-18	121	16	distribution	distribution	NOUN
gujaf-18	121	17	mean	mean	NOUN
gujaf-18	121	18	.	.	PUNCT
gujaf-18	122	1	the	the	DET
gujaf-18	122	2	average	average	ADJ
gujaf-18	122	3	lev	lev	NOUN
gujaf-18	122	4	is	be	AUX
gujaf-18	122	5	1.8230	1.8230	NUM
gujaf-18	122	6	with	with	ADP
gujaf-18	122	7	maximum	maximum	ADJ
gujaf-18	122	8	and	and	CCONJ
gujaf-18	122	9	minimum	minimum	ADJ
gujaf-18	122	10	values	value	NOUN
gujaf-18	122	11	of	of	ADP
gujaf-18	122	12	43.0102	43.0102	NUM
gujaf-18	122	13	and	and	CCONJ
gujaf-18	122	14	0.256	0.256	NUM
gujaf-18	122	15	respectively	respectively	ADV
gujaf-18	122	16	and	and	CCONJ
gujaf-18	122	17	standard	standard	ADJ
gujaf-18	122	18	deviation	deviation	NOUN
gujaf-18	122	19	of	of	ADP
gujaf-18	122	20	2.1305	2.1305	NUM
gujaf-18	122	21	.	.	PUNCT
gujaf-18	123	1	the	the	DET
gujaf-18	123	2	mean	mean	ADJ
gujaf-18	123	3	value	value	NOUN
gujaf-18	123	4	for	for	ADP
gujaf-18	123	5	fsize	fsize	NOUN
gujaf-18	123	6	stood	stand	VERB
gujaf-18	123	7	at	at	ADP
gujaf-18	123	8	7.2113	7.2113	NUM
gujaf-18	123	9	with	with	ADP
gujaf-18	123	10	maximum	maximum	ADJ
gujaf-18	123	11	and	and	CCONJ
gujaf-18	123	12	minimum	minimum	ADJ
gujaf-18	123	13	values	value	NOUN
gujaf-18	123	14	of	of	ADP
gujaf-18	123	15	9.6377	9.6377	NUM
gujaf-18	123	16	and	and	CCONJ
gujaf-18	123	17	4.937	4.937	NUM
gujaf-18	123	18	respectively	respectively	ADV
gujaf-18	123	19	with	with	ADP
gujaf-18	123	20	a	a	DET
gujaf-18	123	21	standard	standard	ADJ
gujaf-18	123	22	deviation	deviation	NOUN
gujaf-18	123	23	of	of	ADP
gujaf-18	123	24	0.909	0.909	NUM
gujaf-18	123	25	.	.	PUNCT
gujaf-18	124	1	the	the	DET
gujaf-18	124	2	mean	mean	NOUN
gujaf-18	124	3	for	for	ADP
gujaf-18	124	4	f	f	PROPN
gujaf-18	124	5	/	/	SYM
gujaf-18	124	6	d	d	VERB
gujaf-18	124	7	-	-	ADJ
gujaf-18	124	8	own	own	ADJ
gujaf-18	124	9	is	be	AUX
gujaf-18	124	10	2.74956	2.74956	NUM
gujaf-18	124	11	which	which	PRON
gujaf-18	124	12	implies	imply	VERB
gujaf-18	124	13	that	that	SCONJ
gujaf-18	124	14	that	that	SCONJ
gujaf-18	124	15	on	on	ADP
gujaf-18	124	16	the	the	DET
gujaf-18	124	17	average	average	NOUN
gujaf-18	124	18	,	,	PUNCT
gujaf-18	124	19	the	the	DET
gujaf-18	124	20	foreign	foreign	ADJ
gujaf-18	124	21	ownership	ownership	NOUN
gujaf-18	124	22	is	be	AUX
gujaf-18	124	23	more	more	ADJ
gujaf-18	124	24	than	than	ADP
gujaf-18	124	25	twice	twice	DET
gujaf-18	124	26	the	the	DET
gujaf-18	124	27	domestic	domestic	ADJ
gujaf-18	124	28	gujaf	gujaf	NOUN
gujaf-18	124	29	:	:	PUNCT
gujaf-18	124	30	gusau	gusau	PROPN
gujaf-18	124	31	journal	journal	NOUN
gujaf-18	124	32	of	of	ADP
gujaf-18	124	33	accounting	accounting	NOUN
gujaf-18	124	34	and	and	CCONJ
gujaf-18	124	35	finance	finance	NOUN
gujaf-18	124	36	,	,	PUNCT
gujaf-18	124	37	vol	vol	NOUN
gujaf-18	124	38	.	.	PUNCT
gujaf-18	125	1	i	i	PRON
gujaf-18	125	2	,	,	PUNCT
gujaf-18	125	3	issue	issue	NOUN
gujaf-18	125	4	1	1	NUM
gujaf-18	125	5	,	,	PUNCT
gujaf-18	125	6	april	april	PROPN
gujaf-18	125	7	,	,	PUNCT
gujaf-18	125	8	2020	2020	NUM
gujaf-18	125	9	issn	issn	VERB
gujaf-18	125	10	2756	2756	NUM
gujaf-18	125	11	-	-	PUNCT
gujaf-18	125	12	665x	665x	NOUN
gujaf-18	125	13	9	9	NUM
gujaf-18	125	14	ownership	ownership	NOUN
gujaf-18	125	15	presence	presence	NOUN
gujaf-18	125	16	and	and	CCONJ
gujaf-18	125	17	hence	hence	ADV
gujaf-18	125	18	on	on	ADP
gujaf-18	125	19	the	the	DET
gujaf-18	125	20	average	average	ADJ
gujaf-18	125	21	oil	oil	NOUN
gujaf-18	125	22	and	and	CCONJ
gujaf-18	125	23	gas	gas	NOUN
gujaf-18	125	24	companies	company	NOUN
gujaf-18	125	25	in	in	ADP
gujaf-18	125	26	nigeria	nigeria	PROPN
gujaf-18	125	27	tend	tend	VERB
gujaf-18	125	28	to	to	PART
gujaf-18	125	29	have	have	VERB
gujaf-18	125	30	a	a	DET
gujaf-18	125	31	higher	high	ADJ
gujaf-18	125	32	foreign	foreign	ADJ
gujaf-18	125	33	ownership	ownership	NOUN
gujaf-18	125	34	presence	presence	NOUN
gujaf-18	125	35	than	than	ADP
gujaf-18	125	36	domestic	domestic	ADJ
gujaf-18	125	37	ownership	ownership	NOUN
gujaf-18	125	38	with	with	ADP
gujaf-18	125	39	a	a	DET
gujaf-18	125	40	maximum	maximum	ADJ
gujaf-18	125	41	value	value	NOUN
gujaf-18	125	42	of	of	ADP
gujaf-18	125	43	3.175454	3.175454	NUM
gujaf-18	125	44	and	and	CCONJ
gujaf-18	125	45	minimum	minimum	NOUN
gujaf-18	125	46	value	value	NOUN
gujaf-18	125	47	of	of	ADP
gujaf-18	125	48	0.31792	0.31792	NUM
gujaf-18	125	49	respectively	respectively	ADV
gujaf-18	125	50	.	.	PUNCT
gujaf-18	126	1	the	the	DET
gujaf-18	126	2	standard	standard	ADJ
gujaf-18	126	3	deviation	deviation	NOUN
gujaf-18	126	4	illustrating	illustrate	VERB
gujaf-18	126	5	the	the	DET
gujaf-18	126	6	dispersion	dispersion	NOUN
gujaf-18	126	7	of	of	ADP
gujaf-18	126	8	the	the	DET
gujaf-18	126	9	data	datum	NOUN
gujaf-18	126	10	about	about	ADP
gujaf-18	126	11	the	the	DET
gujaf-18	126	12	mean	mean	NOUN
gujaf-18	126	13	is	be	AUX
gujaf-18	126	14	relatively	relatively	ADV
gujaf-18	126	15	low	low	ADJ
gujaf-18	126	16	at	at	ADP
gujaf-18	126	17	0	0	NUM
gujaf-18	126	18	.	.	PUNCT
gujaf-18	127	1	231.the	231.the	DET
gujaf-18	127	2	jacque	jacque	ADJ
gujaf-18	127	3	-	-	PUNCT
gujaf-18	127	4	bera	bera	NOUN
gujaf-18	127	5	statistics	statistic	NOUN
gujaf-18	127	6	for	for	ADP
gujaf-18	127	7	all	all	DET
gujaf-18	127	8	the	the	DET
gujaf-18	127	9	variables	variable	NOUN
gujaf-18	127	10	reveals	reveal	VERB
gujaf-18	127	11	that	that	SCONJ
gujaf-18	127	12	the	the	DET
gujaf-18	127	13	series	serie	NOUN
gujaf-18	127	14	are	be	AUX
gujaf-18	127	15	normally	normally	ADV
gujaf-18	127	16	distributed	distribute	VERB
gujaf-18	127	17	given	give	VERB
gujaf-18	127	18	that	that	SCONJ
gujaf-18	127	19	the	the	DET
gujaf-18	127	20	j.b	j.b	PROPN
gujaf-18	127	21	values	value	NOUN
gujaf-18	127	22	are	be	AUX
gujaf-18	127	23	all	all	ADV
gujaf-18	127	24	less	less	ADJ
gujaf-18	127	25	than	than	ADP
gujaf-18	127	26	0.05	0.05	NUM
gujaf-18	127	27	.	.	PUNCT
gujaf-18	128	1	this	this	PRON
gujaf-18	128	2	implies	imply	VERB
gujaf-18	128	3	the	the	DET
gujaf-18	128	4	absence	absence	NOUN
gujaf-18	128	5	of	of	ADP
gujaf-18	128	6	significant	significant	ADJ
gujaf-18	128	7	outliers	outlier	NOUN
gujaf-18	128	8	in	in	ADP
gujaf-18	128	9	the	the	DET
gujaf-18	128	10	data	datum	NOUN
gujaf-18	128	11	.	.	PUNCT
gujaf-18	129	1	table	table	NOUN
gujaf-18	129	2	2	2	NUM
gujaf-18	129	3	:	:	PUNCT
gujaf-18	129	4	pearson	pearson	NOUN
gujaf-18	129	5	correlation	correlation	NOUN
gujaf-18	129	6	matrix	matrix	NOUN
gujaf-18	129	7	envdis	envdi	NOUN
gujaf-18	129	8	fsize	fsize	NOUN
gujaf-18	129	9	lev	lev	NOUN
gujaf-18	129	10	prof	prof	NOUN
gujaf-18	129	11	f	f	PROPN
gujaf-18	129	12	/	/	SYM
gujaf-18	129	13	down	down	PROPN
gujaf-18	129	14	envdis	envdi	NOUN
gujaf-18	129	15	1	1	NUM
gujaf-18	129	16	fsize	fsize	NOUN
gujaf-18	129	17	0.384071	0.384071	NUM
gujaf-18	129	18	1	1	NUM
gujaf-18	129	19	lev	lev	NOUN
gujaf-18	129	20	0.032479	0.032479	NUM
gujaf-18	129	21	-0.04693	-0.04693	NOUN
gujaf-18	129	22	1	1	NUM
gujaf-18	129	23	prof	prof	NOUN
gujaf-18	129	24	-0.36868	-0.36868	PROPN
gujaf-18	129	25	-0.0244	-0.0244	PUNCT
gujaf-18	130	1	-0.03526	-0.03526	PROPN
gujaf-18	131	1	1	1	NUM
gujaf-18	131	2	f	f	X
gujaf-18	131	3	/	/	SYM
gujaf-18	131	4	d	d	ADJ
gujaf-18	131	5	-	-	ADJ
gujaf-18	131	6	own	own	ADJ
gujaf-18	131	7	-0.08706	-0.08706	NOUN
gujaf-18	131	8	0.109934	0.109934	NUM
gujaf-18	131	9	-0.02103	-0.02103	NOUN
gujaf-18	131	10	0.522008	0.522008	NUM
gujaf-18	131	11	1	1	NUM
gujaf-18	131	12	source	source	NOUN
gujaf-18	131	13	:	:	PUNCT
gujaf-18	131	14	e	e	ADJ
gujaf-18	131	15	-	-	NOUN
gujaf-18	131	16	view	view	ADJ
gujaf-18	131	17	output	output	NOUN
gujaf-18	131	18	(	(	PUNCT
gujaf-18	131	19	8.0	8.0	NUM
gujaf-18	131	20	)	)	PUNCT
gujaf-18	131	21	,	,	PUNCT
gujaf-18	131	22	2020	2020	NUM
gujaf-18	131	23	the	the	DET
gujaf-18	131	24	coefficients	coefficient	NOUN
gujaf-18	131	25	of	of	ADP
gujaf-18	131	26	correlation	correlation	NOUN
gujaf-18	131	27	are	be	AUX
gujaf-18	131	28	examined	examine	VERB
gujaf-18	131	29	from	from	ADP
gujaf-18	131	30	table	table	NOUN
gujaf-18	131	31	2	2	NUM
gujaf-18	131	32	above	above	ADV
gujaf-18	131	33	.	.	PUNCT
gujaf-18	132	1	however	however	ADV
gujaf-18	132	2	,	,	PUNCT
gujaf-18	132	3	study	study	VERB
gujaf-18	132	4	particular	particular	ADJ
gujaf-18	132	5	interest	interest	NOUN
gujaf-18	132	6	is	be	AUX
gujaf-18	132	7	the	the	DET
gujaf-18	132	8	correlation	correlation	NOUN
gujaf-18	132	9	between	between	ADP
gujaf-18	132	10	envdis	envdi	NOUN
gujaf-18	132	11	and	and	CCONJ
gujaf-18	132	12	the	the	DET
gujaf-18	132	13	independent	independent	ADJ
gujaf-18	132	14	variables	variable	NOUN
gujaf-18	132	15	.	.	PUNCT
gujaf-18	133	1	as	as	SCONJ
gujaf-18	133	2	ascertained	ascertain	VERB
gujaf-18	133	3	,	,	PUNCT
gujaf-18	133	4	a	a	DET
gujaf-18	133	5	positive	positive	ADJ
gujaf-18	133	6	correlation	correlation	NOUN
gujaf-18	133	7	exists	exist	VERB
gujaf-18	133	8	between	between	ADP
gujaf-18	133	9	envdis	envdi	NOUN
gujaf-18	133	10	and	and	CCONJ
gujaf-18	133	11	the	the	DET
gujaf-18	133	12	following	following	ADJ
gujaf-18	133	13	variables	variable	NOUN
gujaf-18	133	14	;	;	PUNCT
gujaf-18	133	15	fsize	fsize	NOUN
gujaf-18	133	16	(	(	PUNCT
gujaf-18	133	17	r	r	NOUN
gujaf-18	133	18	=	=	SYM
gujaf-18	133	19	0.384071	0.384071	NUM
gujaf-18	133	20	)	)	PUNCT
gujaf-18	133	21	,	,	PUNCT
gujaf-18	133	22	and	and	CCONJ
gujaf-18	133	23	lev	lev	NOUN
gujaf-18	133	24	(	(	PUNCT
gujaf-18	133	25	r	r	NOUN
gujaf-18	133	26	=	=	SYM
gujaf-18	133	27	0.032479	0.032479	NUM
gujaf-18	133	28	)	)	PUNCT
gujaf-18	133	29	but	but	CCONJ
gujaf-18	133	30	negatively	negatively	ADV
gujaf-18	133	31	correlated	correlate	VERB
gujaf-18	133	32	with	with	ADP
gujaf-18	133	33	prof	prof	NOUN
gujaf-18	133	34	(	(	PUNCT
gujaf-18	133	35	r	r	NOUN
gujaf-18	133	36	=	=	SYM
gujaf-18	133	37	0.36868	0.36868	NUM
gujaf-18	133	38	)	)	PUNCT
gujaf-18	133	39	and	and	CCONJ
gujaf-18	133	40	f	f	X
gujaf-18	133	41	/	/	SYM
gujaf-18	133	42	d	d	ADJ
gujaf-18	133	43	-	-	ADJ
gujaf-18	133	44	own	own	ADJ
gujaf-18	133	45	(	(	PUNCT
gujaf-18	133	46	r	r	NOUN
gujaf-18	133	47	=	=	SYM
gujaf-18	133	48	-0.08706	-0.08706	PROPN
gujaf-18	133	49	)	)	PUNCT
gujaf-18	133	50	.	.	PUNCT
gujaf-18	134	1	the	the	DET
gujaf-18	134	2	positive	positive	ADJ
gujaf-18	134	3	coefficient	coefficient	NOUN
gujaf-18	134	4	suggests	suggest	VERB
gujaf-18	134	5	that	that	SCONJ
gujaf-18	134	6	an	an	DET
gujaf-18	134	7	increase	increase	NOUN
gujaf-18	134	8	in	in	ADP
gujaf-18	134	9	these	these	DET
gujaf-18	134	10	variables	variable	NOUN
gujaf-18	134	11	could	could	AUX
gujaf-18	134	12	be	be	AUX
gujaf-18	134	13	associated	associate	VERB
gujaf-18	134	14	with	with	ADP
gujaf-18	134	15	increases	increase	NOUN
gujaf-18	134	16	in	in	ADP
gujaf-18	134	17	envdis	envdi	NOUN
gujaf-18	134	18	and	and	CCONJ
gujaf-18	134	19	vice	vice	NOUN
gujaf-18	134	20	-	-	NOUN
gujaf-18	134	21	versa	versa	NOUN
gujaf-18	134	22	.	.	PUNCT
gujaf-18	135	1	on	on	ADP
gujaf-18	135	2	the	the	DET
gujaf-18	135	3	other	other	ADJ
gujaf-18	135	4	hand	hand	NOUN
gujaf-18	135	5	,	,	PUNCT
gujaf-18	135	6	a	a	DET
gujaf-18	135	7	negative	negative	ADJ
gujaf-18	135	8	correlation	correlation	NOUN
gujaf-18	135	9	suggests	suggest	VERB
gujaf-18	135	10	that	that	SCONJ
gujaf-18	135	11	increase	increase	NOUN
gujaf-18	135	12	in	in	ADP
gujaf-18	135	13	these	these	DET
gujaf-18	135	14	variables	variable	NOUN
gujaf-18	135	15	could	could	AUX
gujaf-18	135	16	be	be	AUX
gujaf-18	135	17	associated	associate	VERB
gujaf-18	135	18	with	with	ADP
gujaf-18	135	19	decreases	decrease	NOUN
gujaf-18	135	20	in	in	ADP
gujaf-18	135	21	envdis	envdi	NOUN
gujaf-18	135	22	and	and	CCONJ
gujaf-18	135	23	vice	vice	ADV
gujaf-18	135	24	versa	versa	ADV
gujaf-18	135	25	.	.	PUNCT
gujaf-18	136	1	though	though	SCONJ
gujaf-18	136	2	the	the	DET
gujaf-18	136	3	provision	provision	NOUN
gujaf-18	136	4	of	of	ADP
gujaf-18	136	5	some	some	DET
gujaf-18	136	6	level	level	NOUN
gujaf-18	136	7	of	of	ADP
gujaf-18	136	8	insight	insight	NOUN
gujaf-18	136	9	into	into	ADP
gujaf-18	136	10	the	the	DET
gujaf-18	136	11	degree	degree	NOUN
gujaf-18	136	12	as	as	ADV
gujaf-18	136	13	well	well	ADV
gujaf-18	136	14	as	as	ADP
gujaf-18	136	15	direction	direction	NOUN
gujaf-18	136	16	of	of	ADP
gujaf-18	136	17	association	association	NOUN
gujaf-18	136	18	between	between	ADP
gujaf-18	136	19	the	the	DET
gujaf-18	136	20	variables	variable	NOUN
gujaf-18	136	21	,	,	PUNCT
gujaf-18	136	22	the	the	DET
gujaf-18	136	23	analysis	analysis	NOUN
gujaf-18	136	24	of	of	ADP
gujaf-18	136	25	the	the	DET
gujaf-18	136	26	correlation	correlation	NOUN
gujaf-18	136	27	is	be	AUX
gujaf-18	136	28	found	find	VERB
gujaf-18	136	29	to	to	PART
gujaf-18	136	30	be	be	AUX
gujaf-18	136	31	limited	limit	VERB
gujaf-18	136	32	in	in	ADP
gujaf-18	136	33	its	its	PRON
gujaf-18	136	34	inferential	inferential	ADJ
gujaf-18	136	35	ability	ability	NOUN
gujaf-18	136	36	mainly	mainly	ADV
gujaf-18	136	37	because	because	SCONJ
gujaf-18	136	38	it	it	PRON
gujaf-18	136	39	does	do	AUX
gujaf-18	136	40	not	not	PART
gujaf-18	136	41	entail	entail	VERB
gujaf-18	136	42	functional	functional	ADJ
gujaf-18	136	43	dependence	dependence	NOUN
gujaf-18	136	44	,	,	PUNCT
gujaf-18	136	45	hence	hence	ADV
gujaf-18	136	46	,	,	PUNCT
gujaf-18	136	47	causality	causality	NOUN
gujaf-18	136	48	in	in	ADP
gujaf-18	136	49	a	a	DET
gujaf-18	136	50	strict	strict	ADJ
gujaf-18	136	51	sense	sense	NOUN
gujaf-18	136	52	.	.	PUNCT
gujaf-18	137	1	the	the	DET
gujaf-18	137	2	analysis	analysis	NOUN
gujaf-18	137	3	of	of	ADP
gujaf-18	137	4	the	the	DET
gujaf-18	137	5	regression	regression	NOUN
gujaf-18	137	6	is	be	AUX
gujaf-18	137	7	better	well	ADV
gujaf-18	137	8	suited	suited	ADJ
gujaf-18	137	9	forth	forth	ADV
gujaf-18	137	10	is	be	AUX
gujaf-18	137	11	purpose	purpose	NOUN
gujaf-18	137	12	.	.	PUNCT
gujaf-18	138	1	gujaf	gujaf	NOUN
gujaf-18	138	2	:	:	PUNCT
gujaf-18	138	3	gusau	gusau	PROPN
gujaf-18	138	4	journal	journal	NOUN
gujaf-18	138	5	of	of	ADP
gujaf-18	138	6	accounting	accounting	NOUN
gujaf-18	138	7	and	and	CCONJ
gujaf-18	138	8	finance	finance	NOUN
gujaf-18	138	9	,	,	PUNCT
gujaf-18	138	10	vol	vol	NOUN
gujaf-18	138	11	.	.	PUNCT
gujaf-18	139	1	i	i	PRON
gujaf-18	139	2	,	,	PUNCT
gujaf-18	139	3	issue	issue	NOUN
gujaf-18	139	4	1	1	NUM
gujaf-18	139	5	,	,	PUNCT
gujaf-18	139	6	april	april	PROPN
gujaf-18	139	7	,	,	PUNCT
gujaf-18	139	8	2020	2020	NUM
gujaf-18	139	9	issn	issn	VERB
gujaf-18	139	10	2756	2756	NUM
gujaf-18	139	11	-	-	PUNCT
gujaf-18	139	12	665x	665x	NOUN
gujaf-18	139	13	10	10	NUM
gujaf-18	139	14	table	table	NOUN
gujaf-18	139	15	3	3	NUM
gujaf-18	139	16	:	:	PUNCT
gujaf-18	139	17	regression	regression	NOUN
gujaf-18	139	18	results	result	NOUN
gujaf-18	139	19	apriori	apriori	ADV
gujaf-18	139	20	sign	sign	VERB
gujaf-18	139	21	model	model	NOUN
gujaf-18	139	22	1	1	NUM
gujaf-18	139	23	model	model	NOUN
gujaf-18	139	24	2	2	NUM
gujaf-18	139	25	model	model	NOUN
gujaf-18	139	26	3	3	NUM
gujaf-18	139	27	c	c	NOUN
gujaf-18	139	28	+	+	X
gujaf-18	139	29	-1.3606	-1.3606	NOUN
gujaf-18	139	30	(	(	PUNCT
gujaf-18	139	31	1.3892	1.3892	NUM
gujaf-18	139	32	)	)	PUNCT
gujaf-18	139	33	{	{	PUNCT
gujaf-18	139	34	0.3531	0.3531	NUM
gujaf-18	139	35	}	}	PUNCT
gujaf-18	139	36	5.715	5.715	NUM
gujaf-18	139	37	(	(	PUNCT
gujaf-18	139	38	1.5043	1.5043	NUM
gujaf-18	139	39	)	)	PUNCT
gujaf-18	139	40	{	{	PUNCT
gujaf-18	139	41	0.0126	0.0126	PROPN
gujaf-18	139	42	}	}	PUNCT
gujaf-18	139	43	-0.2169	-0.2169	PROPN
gujaf-18	139	44	(	(	PUNCT
gujaf-18	139	45	1.2975	1.2975	NUM
gujaf-18	139	46	)	)	PUNCT
gujaf-18	139	47	{	{	PUNCT
gujaf-18	139	48	0.8738	0.8738	NUM
gujaf-18	139	49	}	}	PUNCT
gujaf-18	139	50	fsize	fsize	NOUN
gujaf-18	139	51	+	+	X
gujaf-18	139	52	0.5865	0.5865	NUM
gujaf-18	139	53	(	(	PUNCT
gujaf-18	139	54	0.4367	0.4367	NUM
gujaf-18	139	55	)	)	PUNCT
gujaf-18	139	56	{	{	PUNCT
gujaf-18	139	57	0.2122	0.2122	NUM
gujaf-18	139	58	}	}	PUNCT
gujaf-18	139	59	fsize*f	fsize*f	NOUN
gujaf-18	139	60	/	/	SYM
gujaf-18	139	61	d	d	NOUN
gujaf-18	139	62	-	-	ADJ
gujaf-18	139	63	own	own	ADJ
gujaf-18	139	64	+	+	NOUN
gujaf-18	139	65	8.227	8.227	NUM
gujaf-18	139	66	*	*	NOUN
gujaf-18	139	67	(	(	PUNCT
gujaf-18	139	68	4.7126	4.7126	NUM
gujaf-18	139	69	)	)	PUNCT
gujaf-18	139	70	{	{	PUNCT
gujaf-18	139	71	0.0148	0.0148	NUM
gujaf-18	139	72	}	}	PUNCT
gujaf-18	139	73	lev	lev	NOUN
gujaf-18	139	74	+	+	CCONJ
gujaf-18	139	75	-1.06653	-1.06653	PROPN
gujaf-18	139	76	(	(	PUNCT
gujaf-18	139	77	0.4141	0.4141	NUM
gujaf-18	139	78	)	)	PUNCT
gujaf-18	139	79	{	{	PUNCT
gujaf-18	139	80	0.4497	0.4497	NUM
gujaf-18	139	81	}	}	PUNCT
gujaf-18	139	82	lev*f	lev*f	PROPN
gujaf-18	139	83	/	/	SYM
gujaf-18	139	84	d	d	ADJ
gujaf-18	139	85	-	-	ADJ
gujaf-18	139	86	own	own	ADJ
gujaf-18	139	87	+	+	NUM
gujaf-18	139	88	-0.1114	-0.1114	NOUN
gujaf-18	139	89	(	(	PUNCT
gujaf-18	139	90	0.2976	0.2976	NUM
gujaf-18	139	91	)	)	PUNCT
gujaf-18	139	92	{	{	PUNCT
gujaf-18	139	93	0.723	0.723	NUM
gujaf-18	139	94	}	}	PUNCT
gujaf-18	139	95	prof	prof	NOUN
gujaf-18	139	96	+	+	CCONJ
gujaf-18	139	97	0.5514	0.5514	NUM
gujaf-18	139	98	(	(	PUNCT
gujaf-18	139	99	0.2367	0.2367	NUM
gujaf-18	139	100	)	)	PUNCT
gujaf-18	139	101	{	{	PUNCT
gujaf-18	139	102	0.0473	0.0473	NUM
gujaf-18	139	103	}	}	PUNCT
gujaf-18	139	104	prof*f	prof*f	NOUN
gujaf-18	139	105	/	/	SYM
gujaf-18	139	106	d	d	ADJ
gujaf-18	139	107	-	-	ADJ
gujaf-18	139	108	own	own	ADJ
gujaf-18	139	109	+	+	NOUN
gujaf-18	139	110	3.9482	3.9482	NUM
gujaf-18	139	111	*	*	NOUN
gujaf-18	139	112	(	(	PUNCT
gujaf-18	139	113	0.2333	0.2333	NUM
gujaf-18	139	114	)	)	PUNCT
gujaf-18	139	115	{	{	PUNCT
gujaf-18	139	116	0.0456	0.0456	NOUN
gujaf-18	139	117	}	}	PUNCT
gujaf-18	139	118	r2	r2	NOUN
gujaf-18	139	119	0.3735	0.3735	NUM
gujaf-18	139	120	0.455	0.455	NUM
gujaf-18	139	121	0.534	0.534	NUM
gujaf-18	139	122	adjusted	adjust	VERB
gujaf-18	139	123	r2	r2	NOUN
gujaf-18	139	124	0.095	0.095	NUM
gujaf-18	139	125	0.682	0.682	NUM
gujaf-18	139	126	0.415	0.415	NUM
gujaf-18	139	127	s.e	s.e	PROPN
gujaf-18	139	128	.	.	PROPN
gujaf-18	139	129	of	of	ADP
gujaf-18	139	130	regression	regression	NOUN
gujaf-18	139	131	2.3055	2.3055	NUM
gujaf-18	139	132	2.894	2.894	NUM
gujaf-18	139	133	1.7235	1.7235	NUM
gujaf-18	139	134	f	f	NOUN
gujaf-18	139	135	-	-	PUNCT
gujaf-18	139	136	statistic	statistic	NOUN
gujaf-18	139	137	4.3418	4.3418	NUM
gujaf-18	139	138	4.933	4.933	NUM
gujaf-18	139	139	21.302	21.302	NUM
gujaf-18	139	140	p(f	p(f	PROPN
gujaf-18	139	141	-	-	PUNCT
gujaf-18	139	142	stat	stat	NOUN
gujaf-18	139	143	)	)	PUNCT
gujaf-18	139	144	0.016	0.016	NUM
gujaf-18	139	145	0.040	0.040	NUM
gujaf-18	139	146	0.00	0.00	NUM
gujaf-18	139	147	d.w	d.w	NOUN
gujaf-18	139	148	2.09	2.09	NUM
gujaf-18	139	149	2.10	2.10	NUM
gujaf-18	139	150	1.94	1.94	NUM
gujaf-18	139	151	source	source	NOUN
gujaf-18	139	152	:	:	PUNCT
gujaf-18	139	153	e	e	ADJ
gujaf-18	139	154	-	-	NOUN
gujaf-18	139	155	view	view	ADJ
gujaf-18	139	156	output	output	NOUN
gujaf-18	139	157	(	(	PUNCT
gujaf-18	139	158	8.0	8.0	NUM
gujaf-18	139	159	)	)	PUNCT
gujaf-18	139	160	,	,	PUNCT
gujaf-18	139	161	2020	2020	NUM
gujaf-18	139	162	*	*	PUNCT
gujaf-18	139	163	significant	significant	ADJ
gujaf-18	139	164	at	at	ADP
gujaf-18	139	165	5	5	NUM
gujaf-18	139	166	%	%	NOUN
gujaf-18	139	167	.	.	PUNCT
gujaf-18	140	1	the	the	DET
gujaf-18	140	2	regression	regression	NOUN
gujaf-18	140	3	results	result	VERB
gujaf-18	140	4	in	in	ADP
gujaf-18	140	5	table	table	NOUN
gujaf-18	140	6	3	3	NUM
gujaf-18	140	7	shows	show	VERB
gujaf-18	140	8	the	the	DET
gujaf-18	140	9	estimations	estimation	NOUN
gujaf-18	140	10	conducted	conduct	VERB
gujaf-18	140	11	to	to	PART
gujaf-18	140	12	study	study	VERB
gujaf-18	140	13	the	the	DET
gujaf-18	140	14	impact	impact	NOUN
gujaf-18	140	15	of	of	ADP
gujaf-18	140	16	corporate	corporate	ADJ
gujaf-18	140	17	attributes	attribute	NOUN
gujaf-18	140	18	on	on	ADP
gujaf-18	140	19	environmental	environmental	ADJ
gujaf-18	140	20	disclosures	disclosure	NOUN
gujaf-18	140	21	with	with	ADP
gujaf-18	140	22	the	the	DET
gujaf-18	140	23	moderating	moderate	VERB
gujaf-18	140	24	effect	effect	NOUN
gujaf-18	140	25	of	of	ADP
gujaf-18	140	26	ownership	ownership	NOUN
gujaf-18	140	27	structure	structure	NOUN
gujaf-18	140	28	.	.	PUNCT
gujaf-18	141	1	model	model	NOUN
gujaf-18	141	2	1	1	NUM
gujaf-18	141	3	results	result	NOUN
gujaf-18	141	4	shows	show	VERB
gujaf-18	141	5	r2	r2	PROPN
gujaf-18	141	6	is	be	AUX
gujaf-18	141	7	0.3735	0.3735	NUM
gujaf-18	141	8	which	which	PRON
gujaf-18	141	9	suggest	suggest	VERB
gujaf-18	141	10	that	that	SCONJ
gujaf-18	141	11	the	the	DET
gujaf-18	141	12	model	model	NOUN
gujaf-18	141	13	of	of	ADP
gujaf-18	141	14	the	the	DET
gujaf-18	141	15	firm	firm	ADJ
gujaf-18	141	16	size	size	NOUN
gujaf-18	141	17	explains	explain	VERB
gujaf-18	141	18	about	about	ADP
gujaf-18	141	19	37.4	37.4	NUM
gujaf-18	141	20	%	%	NOUN
gujaf-18	141	21	of	of	ADP
gujaf-18	141	22	systematic	systematic	ADJ
gujaf-18	141	23	variations	variation	NOUN
gujaf-18	141	24	in	in	ADP
gujaf-18	141	25	market	market	NOUN
gujaf-18	141	26	value	value	NOUN
gujaf-18	141	27	.	.	PUNCT
gujaf-18	142	1	the	the	DET
gujaf-18	142	2	f	f	NOUN
gujaf-18	142	3	-	-	PUNCT
gujaf-18	142	4	statistic	statistic	NOUN
gujaf-18	142	5	4.341	4.341	NUM
gujaf-18	142	6	(	(	PUNCT
gujaf-18	142	7	p	p	NOUN
gujaf-18	142	8	-	-	PUNCT
gujaf-18	142	9	value	value	NOUN
gujaf-18	142	10	=	=	NOUN
gujaf-18	142	11	0.016	0.016	NUM
gujaf-18	142	12	)	)	PUNCT
gujaf-18	142	13	that	that	PRON
gujaf-18	142	14	is	be	AUX
gujaf-18	142	15	found	find	VERB
gujaf-18	142	16	to	to	PART
gujaf-18	142	17	be	be	AUX
gujaf-18	142	18	significant	significant	ADJ
gujaf-18	142	19	at	at	ADP
gujaf-18	142	20	5	5	NUM
gujaf-18	142	21	%	%	NOUN
gujaf-18	142	22	suggest	suggest	VERB
gujaf-18	142	23	that	that	SCONJ
gujaf-18	142	24	the	the	DET
gujaf-18	142	25	significant	significant	ADJ
gujaf-18	142	26	linear	linear	ADJ
gujaf-18	142	27	relationship	relationship	NOUN
gujaf-18	142	28	hypothesis	hypothesis	NOUN
gujaf-18	142	29	between	between	ADP
gujaf-18	142	30	the	the	DET
gujaf-18	142	31	dependent	dependent	ADJ
gujaf-18	142	32	and	and	CCONJ
gujaf-18	142	33	explanatory	explanatory	ADJ
gujaf-18	142	34	variables	variable	NOUN
gujaf-18	142	35	can	can	AUX
gujaf-18	142	36	not	not	PART
gujaf-18	142	37	be	be	AUX
gujaf-18	142	38	rejected	reject	VERB
gujaf-18	142	39	.	.	PUNCT
gujaf-18	143	1	it	it	PRON
gujaf-18	143	2	is	be	AUX
gujaf-18	143	3	an	an	DET
gujaf-18	143	4	indicative	indicative	ADJ
gujaf-18	143	5	of	of	ADP
gujaf-18	143	6	the	the	DET
gujaf-18	143	7	gujaf	gujaf	NOUN
gujaf-18	143	8	:	:	PUNCT
gujaf-18	143	9	gusau	gusau	PROPN
gujaf-18	143	10	journal	journal	NOUN
gujaf-18	143	11	of	of	ADP
gujaf-18	143	12	accounting	accounting	NOUN
gujaf-18	143	13	and	and	CCONJ
gujaf-18	143	14	finance	finance	NOUN
gujaf-18	143	15	,	,	PUNCT
gujaf-18	143	16	vol	vol	NOUN
gujaf-18	143	17	.	.	PUNCT
gujaf-18	144	1	i	i	PRON
gujaf-18	144	2	,	,	PUNCT
gujaf-18	144	3	issue	issue	NOUN
gujaf-18	144	4	1	1	NUM
gujaf-18	144	5	,	,	PUNCT
gujaf-18	144	6	april	april	PROPN
gujaf-18	144	7	,	,	PUNCT
gujaf-18	144	8	2020	2020	NUM
gujaf-18	144	9	issn	issn	VERB
gujaf-18	144	10	2756	2756	NUM
gujaf-18	144	11	-	-	PUNCT
gujaf-18	144	12	665x	665x	NOUN
gujaf-18	144	13	11	11	NUM
gujaf-18	144	14	joint	joint	ADJ
gujaf-18	144	15	statistical	statistical	ADJ
gujaf-18	144	16	significance	significance	NOUN
gujaf-18	144	17	of	of	ADP
gujaf-18	144	18	the	the	DET
gujaf-18	144	19	model	model	NOUN
gujaf-18	144	20	.	.	PUNCT
gujaf-18	145	1	the	the	DET
gujaf-18	145	2	d.w	d.w	PROPN
gujaf-18	145	3	statistics	statistic	NOUN
gujaf-18	145	4	of	of	ADP
gujaf-18	145	5	2.09	2.09	NUM
gujaf-18	145	6	shows	show	VERB
gujaf-18	145	7	unlikely	unlikely	ADJ
gujaf-18	145	8	presence	presence	NOUN
gujaf-18	145	9	of	of	ADP
gujaf-18	145	10	serial	serial	ADJ
gujaf-18	145	11	correlation	correlation	NOUN
gujaf-18	145	12	in	in	ADP
gujaf-18	145	13	the	the	DET
gujaf-18	145	14	residuals	residual	NOUN
gujaf-18	145	15	.	.	PUNCT
gujaf-18	146	1	firm	firm	ADJ
gujaf-18	146	2	size	size	NOUN
gujaf-18	146	3	was	be	AUX
gujaf-18	146	4	found	find	VERB
gujaf-18	146	5	to	to	PART
gujaf-18	146	6	exert	exert	VERB
gujaf-18	146	7	a	a	DET
gujaf-18	146	8	positive	positive	ADJ
gujaf-18	146	9	(	(	PUNCT
gujaf-18	146	10	0.5865	0.5865	NUM
gujaf-18	146	11	)	)	PUNCT
gujaf-18	146	12	but	but	CCONJ
gujaf-18	146	13	not	not	PART
gujaf-18	146	14	statistically	statistically	ADV
gujaf-18	146	15	significant	significant	ADJ
gujaf-18	146	16	(	(	PUNCT
gujaf-18	146	17	p	p	X
gujaf-18	146	18	=	=	NOUN
gujaf-18	146	19	0.4367	0.4367	NUM
gujaf-18	146	20	)	)	PUNCT
gujaf-18	146	21	effect	effect	NOUN
gujaf-18	146	22	on	on	ADP
gujaf-18	146	23	envdis	envdi	NOUN
gujaf-18	146	24	at	at	ADP
gujaf-18	146	25	5	5	NUM
gujaf-18	146	26	%	%	NOUN
gujaf-18	146	27	level	level	NOUN
gujaf-18	146	28	but	but	CCONJ
gujaf-18	146	29	when	when	SCONJ
gujaf-18	146	30	interacted	interact	VERB
gujaf-18	146	31	with	with	ADP
gujaf-18	146	32	the	the	DET
gujaf-18	146	33	f	f	PROPN
gujaf-18	146	34	/	/	SYM
gujaf-18	146	35	d	d	ADJ
gujaf-18	146	36	-	-	ADJ
gujaf-18	146	37	own	own	ADJ
gujaf-18	146	38	,	,	PUNCT
gujaf-18	146	39	we	we	PRON
gujaf-18	146	40	observed	observe	VERB
gujaf-18	146	41	an	an	DET
gujaf-18	146	42	increase	increase	NOUN
gujaf-18	146	43	in	in	ADP
gujaf-18	146	44	the	the	DET
gujaf-18	146	45	slope	slope	NOUN
gujaf-18	146	46	coefficient	coefficient	NOUN
gujaf-18	146	47	to	to	ADP
gujaf-18	146	48	8.227	8.227	NUM
gujaf-18	146	49	and	and	CCONJ
gujaf-18	146	50	is	be	AUX
gujaf-18	146	51	now	now	ADV
gujaf-18	146	52	statistically	statistically	ADV
gujaf-18	146	53	significant	significant	ADJ
gujaf-18	146	54	(	(	PUNCT
gujaf-18	146	55	p	p	X
gujaf-18	146	56	=	=	NOUN
gujaf-18	146	57	0.0148	0.0148	NUM
gujaf-18	146	58	)	)	PUNCT
gujaf-18	146	59	at	at	ADP
gujaf-18	146	60	5	5	NUM
gujaf-18	146	61	%	%	NOUN
gujaf-18	146	62	.	.	PUNCT
gujaf-18	147	1	this	this	PRON
gujaf-18	147	2	implies	imply	VERB
gujaf-18	147	3	that	that	SCONJ
gujaf-18	147	4	the	the	DET
gujaf-18	147	5	increase	increase	NOUN
gujaf-18	147	6	in	in	ADP
gujaf-18	147	7	the	the	DET
gujaf-18	147	8	foreign	foreign	ADJ
gujaf-18	147	9	-	-	PUNCT
gujaf-18	147	10	domestic	domestic	ADJ
gujaf-18	147	11	ratio	ratio	NOUN
gujaf-18	147	12	has	have	VERB
gujaf-18	147	13	a	a	DET
gujaf-18	147	14	significant	significant	ADJ
gujaf-18	147	15	moderating	moderate	VERB
gujaf-18	147	16	effect	effect	NOUN
gujaf-18	147	17	on	on	ADP
gujaf-18	147	18	the	the	DET
gujaf-18	147	19	relationship	relationship	NOUN
gujaf-18	147	20	existing	exist	VERB
gujaf-18	147	21	between	between	ADP
gujaf-18	147	22	firm	firm	ADJ
gujaf-18	147	23	size	size	NOUN
gujaf-18	147	24	and	and	CCONJ
gujaf-18	147	25	envdis	envdi	NOUN
gujaf-18	147	26	.	.	PUNCT
gujaf-18	148	1	hence	hence	ADV
gujaf-18	148	2	the	the	DET
gujaf-18	148	3	result	result	NOUN
gujaf-18	148	4	suggests	suggest	VERB
gujaf-18	148	5	that	that	SCONJ
gujaf-18	148	6	given	give	VERB
gujaf-18	148	7	the	the	DET
gujaf-18	148	8	firm	firm	ADJ
gujaf-18	148	9	size	size	NOUN
gujaf-18	148	10	level	level	NOUN
gujaf-18	148	11	taken	take	VERB
gujaf-18	148	12	as	as	ADP
gujaf-18	148	13	a	a	DET
gujaf-18	148	14	constant	constant	ADJ
gujaf-18	148	15	,	,	PUNCT
gujaf-18	148	16	the	the	DET
gujaf-18	148	17	ownership	ownership	NOUN
gujaf-18	148	18	structure	structure	NOUN
gujaf-18	148	19	pattern	pattern	NOUN
gujaf-18	148	20	can	can	AUX
gujaf-18	148	21	determine	determine	VERB
gujaf-18	148	22	the	the	DET
gujaf-18	148	23	level	level	NOUN
gujaf-18	148	24	of	of	ADP
gujaf-18	148	25	attention	attention	NOUN
gujaf-18	148	26	given	give	VERB
gujaf-18	148	27	to	to	ADP
gujaf-18	148	28	envdis	envdi	NOUN
gujaf-18	148	29	.	.	PUNCT
gujaf-18	149	1	model	model	PROPN
gujaf-18	149	2	2	2	NUM
gujaf-18	149	3	shows	show	VERB
gujaf-18	149	4	that	that	SCONJ
gujaf-18	149	5	the	the	DET
gujaf-18	149	6	regression	regression	NOUN
gujaf-18	149	7	r2	r2	NOUN
gujaf-18	149	8	is	be	AUX
gujaf-18	149	9	0.455	0.455	NUM
gujaf-18	149	10	which	which	PRON
gujaf-18	149	11	imply	imply	VERB
gujaf-18	149	12	that	that	SCONJ
gujaf-18	149	13	the	the	DET
gujaf-18	149	14	model	model	NOUN
gujaf-18	149	15	gives	give	VERB
gujaf-18	149	16	an	an	DET
gujaf-18	149	17	explanation	explanation	NOUN
gujaf-18	149	18	of	of	ADP
gujaf-18	149	19	about	about	ADV
gujaf-18	149	20	45.5	45.5	NUM
gujaf-18	149	21	%	%	NOUN
gujaf-18	149	22	of	of	ADP
gujaf-18	149	23	the	the	DET
gujaf-18	149	24	systematic	systematic	ADJ
gujaf-18	149	25	variations	variation	NOUN
gujaf-18	149	26	in	in	ADP
gujaf-18	149	27	envdis	envdi	NOUN
gujaf-18	149	28	.	.	PUNCT
gujaf-18	150	1	the	the	DET
gujaf-18	150	2	f	f	NOUN
gujaf-18	150	3	-	-	PUNCT
gujaf-18	150	4	statistic	statistic	NOUN
gujaf-18	150	5	of	of	ADP
gujaf-18	150	6	4.933	4.933	NUM
gujaf-18	150	7	(	(	PUNCT
gujaf-18	150	8	p	p	NOUN
gujaf-18	150	9	-	-	PUNCT
gujaf-18	150	10	value	value	NOUN
gujaf-18	150	11	=	=	NOUN
gujaf-18	150	12	0.040	0.040	NUM
gujaf-18	150	13	)	)	PUNCT
gujaf-18	150	14	which	which	PRON
gujaf-18	150	15	is	be	AUX
gujaf-18	150	16	found	find	VERB
gujaf-18	150	17	to	to	PART
gujaf-18	150	18	be	be	AUX
gujaf-18	150	19	significant	significant	ADJ
gujaf-18	150	20	at	at	ADP
gujaf-18	150	21	5	5	NUM
gujaf-18	150	22	%	%	NOUN
gujaf-18	150	23	suggest	suggest	VERB
gujaf-18	150	24	that	that	SCONJ
gujaf-18	150	25	the	the	DET
gujaf-18	150	26	significant	significant	ADJ
gujaf-18	150	27	linear	linear	ADJ
gujaf-18	150	28	relationship	relationship	NOUN
gujaf-18	150	29	hypothesis	hypothesis	NOUN
gujaf-18	150	30	between	between	ADP
gujaf-18	150	31	the	the	DET
gujaf-18	150	32	dependent	dependent	ADJ
gujaf-18	150	33	and	and	CCONJ
gujaf-18	150	34	independent	independent	ADJ
gujaf-18	150	35	variables	variable	NOUN
gujaf-18	150	36	can	can	AUX
gujaf-18	150	37	not	not	PART
gujaf-18	150	38	be	be	AUX
gujaf-18	150	39	rejected	reject	VERB
gujaf-18	150	40	.	.	PUNCT
gujaf-18	151	1	it	it	PRON
gujaf-18	151	2	is	be	AUX
gujaf-18	151	3	likewise	likewise	ADV
gujaf-18	151	4	an	an	DET
gujaf-18	151	5	indicative	indicative	ADJ
gujaf-18	151	6	of	of	ADP
gujaf-18	151	7	the	the	DET
gujaf-18	151	8	joint	joint	ADJ
gujaf-18	151	9	statistical	statistical	ADJ
gujaf-18	151	10	significance	significance	NOUN
gujaf-18	151	11	of	of	ADP
gujaf-18	151	12	the	the	DET
gujaf-18	151	13	model	model	NOUN
gujaf-18	151	14	.	.	PUNCT
gujaf-18	152	1	the	the	DET
gujaf-18	152	2	d.w	d.w	PROPN
gujaf-18	152	3	statistics	statistic	NOUN
gujaf-18	152	4	of	of	ADP
gujaf-18	152	5	2.10	2.10	NUM
gujaf-18	152	6	shows	show	VERB
gujaf-18	152	7	unlikely	unlikely	ADJ
gujaf-18	152	8	presence	presence	NOUN
gujaf-18	152	9	of	of	ADP
gujaf-18	152	10	serial	serial	ADJ
gujaf-18	152	11	correlation	correlation	NOUN
gujaf-18	152	12	in	in	ADP
gujaf-18	152	13	the	the	DET
gujaf-18	152	14	residuals	residual	NOUN
gujaf-18	152	15	.	.	PUNCT
gujaf-18	153	1	lev	lev	NOUN
gujaf-18	153	2	was	be	AUX
gujaf-18	153	3	found	find	VERB
gujaf-18	153	4	to	to	PART
gujaf-18	153	5	exert	exert	VERB
gujaf-18	153	6	a	a	DET
gujaf-18	153	7	negative	negative	ADJ
gujaf-18	153	8	(	(	PUNCT
gujaf-18	153	9	-1.0665	-1.0665	NOUN
gujaf-18	153	10	)	)	PUNCT
gujaf-18	153	11	but	but	CCONJ
gujaf-18	153	12	not	not	PART
gujaf-18	153	13	statistically	statistically	ADV
gujaf-18	153	14	significant	significant	ADJ
gujaf-18	153	15	(	(	PUNCT
gujaf-18	153	16	p	p	X
gujaf-18	153	17	=	=	NOUN
gujaf-18	153	18	0.4497	0.4497	NUM
gujaf-18	153	19	)	)	PUNCT
gujaf-18	153	20	effect	effect	NOUN
gujaf-18	153	21	on	on	ADP
gujaf-18	153	22	envdis	envdi	NOUN
gujaf-18	153	23	at	at	ADP
gujaf-18	153	24	5	5	NUM
gujaf-18	153	25	%	%	NOUN
gujaf-18	153	26	level	level	NOUN
gujaf-18	153	27	.	.	PUNCT
gujaf-18	154	1	when	when	SCONJ
gujaf-18	154	2	the	the	DET
gujaf-18	154	3	f	f	PROPN
gujaf-18	154	4	/	/	SYM
gujaf-18	154	5	d	d	VERB
gujaf-18	154	6	-	-	ADJ
gujaf-18	154	7	own	own	ADJ
gujaf-18	154	8	is	be	AUX
gujaf-18	154	9	introduced	introduce	VERB
gujaf-18	154	10	,	,	PUNCT
gujaf-18	154	11	we	we	PRON
gujaf-18	154	12	observed	observe	VERB
gujaf-18	154	13	that	that	SCONJ
gujaf-18	154	14	lev	lev	NOUN
gujaf-18	154	15	is	be	AUX
gujaf-18	154	16	still	still	ADV
gujaf-18	154	17	negative	negative	ADJ
gujaf-18	154	18	and	and	CCONJ
gujaf-18	154	19	also	also	ADV
gujaf-18	154	20	not	not	PART
gujaf-18	154	21	statistically	statistically	ADV
gujaf-18	154	22	significant	significant	ADJ
gujaf-18	154	23	(	(	PUNCT
gujaf-18	154	24	p	p	NOUN
gujaf-18	154	25	=	=	NOUN
gujaf-18	154	26	0.723	0.723	NUM
gujaf-18	154	27	)	)	PUNCT
gujaf-18	154	28	at	at	ADP
gujaf-18	154	29	5	5	NUM
gujaf-18	154	30	%	%	NOUN
gujaf-18	154	31	.	.	PUNCT
gujaf-18	155	1	this	this	PRON
gujaf-18	155	2	implies	imply	VERB
gujaf-18	155	3	that	that	SCONJ
gujaf-18	155	4	the	the	DET
gujaf-18	155	5	f	f	PROPN
gujaf-18	155	6	/	/	SYM
gujaf-18	155	7	d	d	VERB
gujaf-18	155	8	-	-	ADJ
gujaf-18	155	9	own	own	ADJ
gujaf-18	155	10	does	do	AUX
gujaf-18	155	11	not	not	PART
gujaf-18	155	12	significantly	significantly	ADV
gujaf-18	155	13	moderate	moderate	VERB
gujaf-18	155	14	the	the	DET
gujaf-18	155	15	relationship	relationship	NOUN
gujaf-18	155	16	between	between	ADP
gujaf-18	155	17	leverage	leverage	NOUN
gujaf-18	155	18	and	and	CCONJ
gujaf-18	155	19	envdis	envdi	NOUN
gujaf-18	155	20	.	.	PUNCT
gujaf-18	156	1	model	model	PROPN
gujaf-18	156	2	3	3	NUM
gujaf-18	156	3	shows	show	VERB
gujaf-18	156	4	the	the	DET
gujaf-18	156	5	regression	regression	NOUN
gujaf-18	156	6	r2	r2	NOUN
gujaf-18	156	7	is	be	AUX
gujaf-18	156	8	0.534	0.534	NUM
gujaf-18	156	9	and	and	CCONJ
gujaf-18	156	10	this	this	PRON
gujaf-18	156	11	suggest	suggest	VERB
gujaf-18	156	12	that	that	SCONJ
gujaf-18	156	13	the	the	DET
gujaf-18	156	14	model	model	NOUN
gujaf-18	156	15	gives	give	VERB
gujaf-18	156	16	an	an	DET
gujaf-18	156	17	explanation	explanation	NOUN
gujaf-18	156	18	of	of	ADP
gujaf-18	156	19	about	about	ADV
gujaf-18	156	20	53.4	53.4	NUM
gujaf-18	156	21	%	%	NOUN
gujaf-18	156	22	of	of	ADP
gujaf-18	156	23	systematic	systematic	ADJ
gujaf-18	156	24	variations	variation	NOUN
gujaf-18	156	25	in	in	ADP
gujaf-18	156	26	envdis	envdi	NOUN
gujaf-18	156	27	.	.	PUNCT
gujaf-18	157	1	the	the	DET
gujaf-18	157	2	f	f	NOUN
gujaf-18	157	3	-	-	PUNCT
gujaf-18	157	4	statistic	statistic	ADJ
gujaf-18	157	5	21.302(p	21.302(p	NUM
gujaf-18	157	6	value	value	NOUN
gujaf-18	157	7	=	=	NOUN
gujaf-18	157	8	0.00	0.00	NUM
gujaf-18	157	9	)	)	PUNCT
gujaf-18	157	10	which	which	PRON
gujaf-18	157	11	is	be	AUX
gujaf-18	157	12	significant	significant	ADJ
gujaf-18	157	13	at	at	ADP
gujaf-18	157	14	the	the	DET
gujaf-18	157	15	level	level	NOUN
gujaf-18	157	16	of	of	ADP
gujaf-18	157	17	5	5	NUM
gujaf-18	157	18	%	%	NOUN
gujaf-18	157	19	and	and	CCONJ
gujaf-18	157	20	suggest	suggest	VERB
gujaf-18	157	21	that	that	SCONJ
gujaf-18	157	22	the	the	DET
gujaf-18	157	23	significant	significant	ADJ
gujaf-18	157	24	linear	linear	ADJ
gujaf-18	157	25	relationship	relationship	NOUN
gujaf-18	157	26	hypothesis	hypothesis	NOUN
gujaf-18	157	27	between	between	ADP
gujaf-18	157	28	the	the	DET
gujaf-18	157	29	dependent	dependent	ADJ
gujaf-18	157	30	and	and	CCONJ
gujaf-18	157	31	independent	independent	ADJ
gujaf-18	157	32	variables	variable	NOUN
gujaf-18	157	33	can	can	AUX
gujaf-18	157	34	not	not	PART
gujaf-18	157	35	be	be	AUX
gujaf-18	157	36	rejected	reject	VERB
gujaf-18	157	37	.	.	PUNCT
gujaf-18	158	1	it	it	PRON
gujaf-18	158	2	is	be	AUX
gujaf-18	158	3	also	also	ADV
gujaf-18	158	4	indicative	indicative	ADJ
gujaf-18	158	5	of	of	ADP
gujaf-18	158	6	the	the	DET
gujaf-18	158	7	joint	joint	ADJ
gujaf-18	158	8	statistical	statistical	ADJ
gujaf-18	158	9	significance	significance	NOUN
gujaf-18	158	10	of	of	ADP
gujaf-18	158	11	the	the	DET
gujaf-18	158	12	model	model	NOUN
gujaf-18	158	13	.	.	PUNCT
gujaf-18	159	1	the	the	DET
gujaf-18	159	2	d.w	d.w	PROPN
gujaf-18	159	3	statistics	statistic	NOUN
gujaf-18	159	4	of	of	ADP
gujaf-18	159	5	1.94	1.94	NUM
gujaf-18	159	6	indicates	indicate	VERB
gujaf-18	159	7	the	the	DET
gujaf-18	159	8	presence	presence	NOUN
gujaf-18	159	9	of	of	ADP
gujaf-18	159	10	serial	serial	ADJ
gujaf-18	159	11	correlation	correlation	NOUN
gujaf-18	159	12	in	in	ADP
gujaf-18	159	13	the	the	DET
gujaf-18	159	14	residuals	residual	NOUN
gujaf-18	159	15	is	be	AUX
gujaf-18	159	16	unlikely	unlikely	ADJ
gujaf-18	159	17	.	.	PUNCT
gujaf-18	160	1	prof	prof	PROPN
gujaf-18	160	2	was	be	AUX
gujaf-18	160	3	found	find	VERB
gujaf-18	160	4	to	to	PART
gujaf-18	160	5	exert	exert	VERB
gujaf-18	160	6	a	a	DET
gujaf-18	160	7	positive	positive	ADJ
gujaf-18	160	8	(	(	PUNCT
gujaf-18	160	9	0.5514	0.5514	NUM
gujaf-18	160	10	)	)	PUNCT
gujaf-18	160	11	and	and	CCONJ
gujaf-18	160	12	statistically	statistically	ADV
gujaf-18	160	13	significant	significant	ADJ
gujaf-18	160	14	(	(	PUNCT
gujaf-18	160	15	p	p	X
gujaf-18	160	16	=	=	NOUN
gujaf-18	160	17	0.0473	0.0473	NUM
gujaf-18	160	18	)	)	PUNCT
gujaf-18	160	19	effect	effect	NOUN
gujaf-18	160	20	on	on	ADP
gujaf-18	160	21	envdis	envdi	NOUN
gujaf-18	160	22	at	at	ADP
gujaf-18	160	23	5	5	NUM
gujaf-18	160	24	%	%	NOUN
gujaf-18	160	25	level	level	NOUN
gujaf-18	160	26	.	.	PUNCT
gujaf-18	161	1	when	when	SCONJ
gujaf-18	161	2	the	the	DET
gujaf-18	161	3	f	f	PROPN
gujaf-18	161	4	/	/	SYM
gujaf-18	161	5	down	down	ADJ
gujaf-18	161	6	dummy	dummy	NOUN
gujaf-18	161	7	is	be	AUX
gujaf-18	161	8	introduced	introduce	VERB
gujaf-18	161	9	,	,	PUNCT
gujaf-18	161	10	we	we	PRON
gujaf-18	161	11	observed	observe	VERB
gujaf-18	161	12	an	an	DET
gujaf-18	161	13	increase	increase	NOUN
gujaf-18	161	14	in	in	ADP
gujaf-18	161	15	the	the	DET
gujaf-18	161	16	slope	slope	NOUN
gujaf-18	161	17	coefficient	coefficient	NOUN
gujaf-18	161	18	to	to	ADP
gujaf-18	161	19	3.9482	3.9482	NUM
gujaf-18	161	20	and	and	CCONJ
gujaf-18	161	21	is	be	AUX
gujaf-18	161	22	also	also	ADV
gujaf-18	161	23	statistically	statistically	ADV
gujaf-18	161	24	significant	significant	ADJ
gujaf-18	161	25	(	(	PUNCT
gujaf-18	161	26	p	p	X
gujaf-18	161	27	=	=	NOUN
gujaf-18	161	28	0.0473	0.0473	NUM
gujaf-18	161	29	)	)	PUNCT
gujaf-18	161	30	at	at	ADP
gujaf-18	161	31	5	5	NUM
gujaf-18	161	32	%	%	NOUN
gujaf-18	161	33	.	.	PUNCT
gujaf-18	162	1	this	this	PRON
gujaf-18	162	2	implies	imply	VERB
gujaf-18	162	3	that	that	SCONJ
gujaf-18	162	4	though	though	SCONJ
gujaf-18	162	5	prof	prof	PROPN
gujaf-18	162	6	was	be	AUX
gujaf-18	162	7	had	have	VERB
gujaf-18	162	8	a	a	DET
gujaf-18	162	9	significant	significant	ADJ
gujaf-18	162	10	effect	effect	NOUN
gujaf-18	162	11	on	on	ADP
gujaf-18	162	12	envdis	envdi	NOUN
gujaf-18	162	13	without	without	ADP
gujaf-18	162	14	the	the	DET
gujaf-18	162	15	introduction	introduction	NOUN
gujaf-18	162	16	of	of	ADP
gujaf-18	162	17	f	f	PROPN
gujaf-18	162	18	/	/	SYM
gujaf-18	162	19	d	d	ADJ
gujaf-18	162	20	-	-	ADJ
gujaf-18	162	21	own	own	ADJ
gujaf-18	162	22	,	,	PUNCT
gujaf-18	162	23	with	with	ADP
gujaf-18	162	24	the	the	DET
gujaf-18	162	25	moderation	moderation	NOUN
gujaf-18	162	26	of	of	ADP
gujaf-18	162	27	owns	own	NOUN
gujaf-18	162	28	in	in	ADP
gujaf-18	162	29	the	the	DET
gujaf-18	162	30	model	model	NOUN
gujaf-18	162	31	,	,	PUNCT
gujaf-18	162	32	the	the	DET
gujaf-18	162	33	effect	effect	NOUN
gujaf-18	162	34	is	be	AUX
gujaf-18	162	35	stronger	strong	ADJ
gujaf-18	162	36	that	that	SCONJ
gujaf-18	162	37	it	it	PRON
gujaf-18	162	38	was	be	AUX
gujaf-18	162	39	without	without	ADP
gujaf-18	162	40	and	and	CCONJ
gujaf-18	162	41	hence	hence	ADV
gujaf-18	162	42	we	we	PRON
gujaf-18	162	43	can	can	AUX
gujaf-18	162	44	conclude	conclude	VERB
gujaf-18	162	45	that	that	PRON
gujaf-18	162	46	f	f	AUX
gujaf-18	162	47	/	/	SYM
gujaf-18	162	48	d	d	VERB
gujaf-18	162	49	-	-	ADJ
gujaf-18	162	50	own	own	ADJ
gujaf-18	162	51	has	have	VERB
gujaf-18	162	52	an	an	DET
gujaf-18	162	53	enhancing	enhance	VERB
gujaf-18	162	54	effect	effect	NOUN
gujaf-18	162	55	on	on	ADP
gujaf-18	162	56	the	the	DET
gujaf-18	162	57	relationship	relationship	NOUN
gujaf-18	162	58	between	between	ADP
gujaf-18	162	59	prof	prof	NOUN
gujaf-18	162	60	and	and	CCONJ
gujaf-18	162	61	envdis	envdi	NOUN
gujaf-18	162	62	.	.	PUNCT
gujaf-18	163	1	gujaf	gujaf	NOUN
gujaf-18	163	2	:	:	PUNCT
gujaf-18	163	3	gusau	gusau	PROPN
gujaf-18	163	4	journal	journal	NOUN
gujaf-18	163	5	of	of	ADP
gujaf-18	163	6	accounting	accounting	NOUN
gujaf-18	163	7	and	and	CCONJ
gujaf-18	163	8	finance	finance	NOUN
gujaf-18	163	9	,	,	PUNCT
gujaf-18	163	10	vol	vol	NOUN
gujaf-18	163	11	.	.	PUNCT
gujaf-18	164	1	i	i	PRON
gujaf-18	164	2	,	,	PUNCT
gujaf-18	164	3	issue	issue	NOUN
gujaf-18	164	4	1	1	NUM
gujaf-18	164	5	,	,	PUNCT
gujaf-18	164	6	april	april	PROPN
gujaf-18	164	7	,	,	PUNCT
gujaf-18	164	8	2020	2020	NUM
gujaf-18	164	9	issn	issn	VERB
gujaf-18	164	10	2756	2756	NUM
gujaf-18	164	11	-	-	PUNCT
gujaf-18	164	12	665x	665x	NOUN
gujaf-18	164	13	12	12	NUM
gujaf-18	164	14	hypotheses	hypothesis	NOUN
gujaf-18	164	15	testing	testing	NOUN
gujaf-18	164	16	and	and	CCONJ
gujaf-18	164	17	discussion	discussion	NOUN
gujaf-18	164	18	of	of	ADP
gujaf-18	164	19	result	result	NOUN
gujaf-18	164	20	ho1	ho1	PROPN
gujaf-18	164	21	:	:	PUNCT
gujaf-18	164	22	firm	firm	ADJ
gujaf-18	164	23	size	size	NOUN
gujaf-18	164	24	has	have	VERB
gujaf-18	164	25	no	no	DET
gujaf-18	164	26	significant	significant	ADJ
gujaf-18	164	27	impact	impact	NOUN
gujaf-18	164	28	on	on	ADP
gujaf-18	164	29	environmental	environmental	ADJ
gujaf-18	164	30	disclosures	disclosure	NOUN
gujaf-18	164	31	of	of	ADP
gujaf-18	164	32	oil	oil	NOUN
gujaf-18	164	33	and	and	CCONJ
gujaf-18	164	34	gas	gas	NOUN
gujaf-18	164	35	quoted	quote	VERB
gujaf-18	164	36	companies	company	NOUN
gujaf-18	164	37	in	in	ADP
gujaf-18	164	38	nigeria	nigeria	PROPN
gujaf-18	164	39	.	.	PUNCT
gujaf-18	165	1	the	the	DET
gujaf-18	165	2	results	result	NOUN
gujaf-18	165	3	shows	show	VERB
gujaf-18	165	4	that	that	SCONJ
gujaf-18	165	5	firm	firm	ADJ
gujaf-18	165	6	size	size	NOUN
gujaf-18	165	7	was	be	AUX
gujaf-18	165	8	found	find	VERB
gujaf-18	165	9	to	to	PART
gujaf-18	165	10	exert	exert	VERB
gujaf-18	165	11	a	a	DET
gujaf-18	165	12	positive	positive	ADJ
gujaf-18	165	13	(	(	PUNCT
gujaf-18	165	14	0.5865	0.5865	NUM
gujaf-18	165	15	)	)	PUNCT
gujaf-18	165	16	but	but	CCONJ
gujaf-18	165	17	not	not	PART
gujaf-18	165	18	statistically	statistically	ADV
gujaf-18	165	19	significant	significant	ADJ
gujaf-18	165	20	(	(	PUNCT
gujaf-18	165	21	p	p	X
gujaf-18	165	22	=	=	NOUN
gujaf-18	165	23	0.4367	0.4367	NUM
gujaf-18	165	24	)	)	PUNCT
gujaf-18	165	25	effect	effect	NOUN
gujaf-18	165	26	on	on	ADP
gujaf-18	165	27	envdis	envdi	NOUN
gujaf-18	165	28	at	at	ADP
gujaf-18	165	29	5	5	NUM
gujaf-18	165	30	%	%	NOUN
gujaf-18	165	31	.	.	PUNCT
gujaf-18	166	1	hence	hence	ADV
gujaf-18	166	2	,	,	PUNCT
gujaf-18	166	3	we	we	PRON
gujaf-18	166	4	accept	accept	VERB
gujaf-18	166	5	the	the	DET
gujaf-18	166	6	hypothesis	hypothesis	NOUN
gujaf-18	166	7	that	that	DET
gujaf-18	166	8	firm	firm	ADJ
gujaf-18	166	9	size	size	NOUN
gujaf-18	166	10	has	have	VERB
gujaf-18	166	11	no	no	DET
gujaf-18	166	12	significant	significant	ADJ
gujaf-18	166	13	impact	impact	NOUN
gujaf-18	166	14	on	on	ADP
gujaf-18	166	15	environmental	environmental	ADJ
gujaf-18	166	16	reporting	reporting	NOUN
gujaf-18	166	17	of	of	ADP
gujaf-18	166	18	oil	oil	NOUN
gujaf-18	166	19	and	and	CCONJ
gujaf-18	166	20	gas	gas	NOUN
gujaf-18	166	21	quoted	quote	VERB
gujaf-18	166	22	companies	company	NOUN
gujaf-18	166	23	in	in	ADP
gujaf-18	166	24	nigeria	nigeria	PROPN
gujaf-18	166	25	.	.	PUNCT
gujaf-18	167	1	it	it	PRON
gujaf-18	167	2	is	be	AUX
gujaf-18	167	3	almost	almost	ADV
gujaf-18	167	4	the	the	DET
gujaf-18	167	5	case	case	NOUN
gujaf-18	167	6	that	that	SCONJ
gujaf-18	167	7	generally	generally	ADV
gujaf-18	167	8	we	we	PRON
gujaf-18	167	9	tend	tend	VERB
gujaf-18	167	10	to	to	PART
gujaf-18	167	11	believe	believe	VERB
gujaf-18	167	12	that	that	SCONJ
gujaf-18	167	13	bigger	big	ADJ
gujaf-18	167	14	firms	firm	NOUN
gujaf-18	167	15	will	will	AUX
gujaf-18	167	16	want	want	VERB
gujaf-18	167	17	to	to	PART
gujaf-18	167	18	disclose	disclose	VERB
gujaf-18	167	19	more	more	ADJ
gujaf-18	167	20	environmental	environmental	ADJ
gujaf-18	167	21	information	information	NOUN
gujaf-18	167	22	than	than	ADP
gujaf-18	167	23	what	what	PRON
gujaf-18	167	24	smaller	small	ADJ
gujaf-18	167	25	firms	firm	NOUN
gujaf-18	167	26	will	will	AUX
gujaf-18	167	27	want	want	VERB
gujaf-18	167	28	to	to	PART
gujaf-18	167	29	do	do	VERB
gujaf-18	167	30	.	.	PUNCT
gujaf-18	168	1	this	this	PRON
gujaf-18	168	2	is	be	AUX
gujaf-18	168	3	because	because	SCONJ
gujaf-18	168	4	big	big	ADJ
gujaf-18	168	5	firms	firm	NOUN
gujaf-18	168	6	are	be	AUX
gujaf-18	168	7	more	more	ADV
gujaf-18	168	8	noticeable	noticeable	ADJ
gujaf-18	168	9	by	by	ADP
gujaf-18	168	10	the	the	DET
gujaf-18	168	11	public	public	NOUN
gujaf-18	168	12	and	and	CCONJ
gujaf-18	168	13	hence	hence	ADV
gujaf-18	168	14	it	it	PRON
gujaf-18	168	15	is	be	AUX
gujaf-18	168	16	often	often	ADV
gujaf-18	168	17	more	more	ADV
gujaf-18	168	18	beneficial	beneficial	ADJ
gujaf-18	168	19	for	for	SCONJ
gujaf-18	168	20	them	they	PRON
gujaf-18	168	21	to	to	PART
gujaf-18	168	22	do	do	VERB
gujaf-18	168	23	what	what	PRON
gujaf-18	168	24	is	be	AUX
gujaf-18	168	25	expected	expect	VERB
gujaf-18	168	26	(	(	PUNCT
gujaf-18	168	27	kansaletal	kansaletal	PROPN
gujaf-18	168	28	.	.	PROPN
gujaf-18	168	29	,	,	PUNCT
gujaf-18	168	30	2014	2014	NUM
gujaf-18	168	31	;	;	PUNCT
gujaf-18	168	32	lourenço	lourenço	ADJ
gujaf-18	168	33	and	and	CCONJ
gujaf-18	168	34	branco	branco	NOUN
gujaf-18	168	35	,	,	PUNCT
gujaf-18	168	36	2013	2013	NUM
gujaf-18	168	37	)	)	PUNCT
gujaf-18	168	38	.	.	PUNCT
gujaf-18	169	1	in	in	ADP
gujaf-18	169	2	contrast	contrast	NOUN
gujaf-18	169	3	to	to	ADP
gujaf-18	169	4	our	our	PRON
gujaf-18	169	5	findings	finding	NOUN
gujaf-18	169	6	,	,	PUNCT
gujaf-18	169	7	reverte	reverte	PROPN
gujaf-18	169	8	,	,	PUNCT
gujaf-18	169	9	(	(	PUNCT
gujaf-18	169	10	2009	2009	NUM
gujaf-18	169	11	)	)	PUNCT
gujaf-18	169	12	and	and	CCONJ
gujaf-18	169	13	wanget	wanget	VERB
gujaf-18	169	14	,	,	PUNCT
gujaf-18	169	15	et	et	PROPN
gujaf-18	169	16	al	al	PROPN
gujaf-18	169	17	.	.	PROPN
gujaf-18	170	1	(	(	PUNCT
gujaf-18	170	2	2013	2013	NUM
gujaf-18	170	3	)	)	PUNCT
gujaf-18	170	4	have	have	AUX
gujaf-18	170	5	all	all	PRON
gujaf-18	170	6	shown	show	VERB
gujaf-18	170	7	in	in	ADP
gujaf-18	170	8	their	their	PRON
gujaf-18	170	9	studies	study	NOUN
gujaf-18	170	10	that	that	SCONJ
gujaf-18	170	11	the	the	DET
gujaf-18	170	12	firm	firm	ADJ
gujaf-18	170	13	size	size	NOUN
gujaf-18	170	14	has	have	VERB
gujaf-18	170	15	a	a	DET
gujaf-18	170	16	strong	strong	ADJ
gujaf-18	170	17	effect	effect	NOUN
gujaf-18	170	18	on	on	ADP
gujaf-18	170	19	environmental	environmental	ADJ
gujaf-18	170	20	disclosures	disclosure	NOUN
gujaf-18	170	21	.	.	PUNCT
gujaf-18	171	1	ho2	ho2	NOUN
gujaf-18	171	2	:	:	PUNCT
gujaf-18	171	3	leverage	leverage	NOUN
gujaf-18	171	4	has	have	VERB
gujaf-18	171	5	no	no	DET
gujaf-18	171	6	significant	significant	ADJ
gujaf-18	171	7	impact	impact	NOUN
gujaf-18	171	8	on	on	ADP
gujaf-18	171	9	environmental	environmental	ADJ
gujaf-18	171	10	reporting	reporting	NOUN
gujaf-18	171	11	of	of	ADP
gujaf-18	171	12	oil	oil	NOUN
gujaf-18	171	13	and	and	CCONJ
gujaf-18	171	14	gas	gas	NOUN
gujaf-18	171	15	quoted	quote	VERB
gujaf-18	171	16	companies	company	NOUN
gujaf-18	171	17	in	in	ADP
gujaf-18	171	18	nigeria	nigeria	PROPN
gujaf-18	171	19	.	.	PUNCT
gujaf-18	172	1	lev	lev	PROPN
gujaf-18	172	2	was	be	AUX
gujaf-18	172	3	found	find	VERB
gujaf-18	172	4	to	to	PART
gujaf-18	172	5	exert	exert	VERB
gujaf-18	172	6	a	a	DET
gujaf-18	172	7	negative	negative	ADJ
gujaf-18	172	8	(	(	PUNCT
gujaf-18	172	9	-1.0665	-1.0665	NOUN
gujaf-18	172	10	)	)	PUNCT
gujaf-18	172	11	but	but	CCONJ
gujaf-18	172	12	not	not	PART
gujaf-18	172	13	statistically	statistically	ADV
gujaf-18	172	14	significant	significant	ADJ
gujaf-18	172	15	(	(	PUNCT
gujaf-18	172	16	p	p	X
gujaf-18	172	17	=	=	NOUN
gujaf-18	172	18	0.4497	0.4497	NUM
gujaf-18	172	19	)	)	PUNCT
gujaf-18	172	20	effect	effect	NOUN
gujaf-18	172	21	on	on	ADP
gujaf-18	172	22	envdis	envdi	NOUN
gujaf-18	172	23	at	at	ADP
gujaf-18	172	24	5	5	NUM
gujaf-18	172	25	%	%	NOUN
gujaf-18	172	26	level	level	NOUN
gujaf-18	172	27	.	.	PUNCT
gujaf-18	173	1	hence	hence	ADV
gujaf-18	173	2	,	,	PUNCT
gujaf-18	173	3	we	we	PRON
gujaf-18	173	4	accept	accept	VERB
gujaf-18	173	5	the	the	DET
gujaf-18	173	6	hypothesis	hypothesis	NOUN
gujaf-18	173	7	that	that	PRON
gujaf-18	173	8	leverage	leverage	NOUN
gujaf-18	173	9	has	have	VERB
gujaf-18	173	10	no	no	DET
gujaf-18	173	11	significant	significant	ADJ
gujaf-18	173	12	impact	impact	NOUN
gujaf-18	173	13	on	on	ADP
gujaf-18	173	14	environmental	environmental	ADJ
gujaf-18	173	15	reporting	reporting	NOUN
gujaf-18	173	16	of	of	ADP
gujaf-18	173	17	oil	oil	NOUN
gujaf-18	173	18	and	and	CCONJ
gujaf-18	173	19	gas	gas	NOUN
gujaf-18	173	20	quoted	quote	VERB
gujaf-18	173	21	companies	company	NOUN
gujaf-18	173	22	in	in	ADP
gujaf-18	173	23	nigeria	nigeria	PROPN
gujaf-18	173	24	.	.	PUNCT
gujaf-18	174	1	ho3	ho3	NOUN
gujaf-18	174	2	:	:	PUNCT
gujaf-18	174	3	profitability	profitability	NOUN
gujaf-18	174	4	has	have	VERB
gujaf-18	174	5	no	no	DET
gujaf-18	174	6	significant	significant	ADJ
gujaf-18	174	7	impact	impact	NOUN
gujaf-18	174	8	on	on	ADP
gujaf-18	174	9	environmental	environmental	ADJ
gujaf-18	174	10	reporting	reporting	NOUN
gujaf-18	174	11	of	of	ADP
gujaf-18	174	12	oil	oil	NOUN
gujaf-18	174	13	and	and	CCONJ
gujaf-18	174	14	gas	gas	NOUN
gujaf-18	174	15	quoted	quote	VERB
gujaf-18	174	16	companies	company	NOUN
gujaf-18	174	17	in	in	ADP
gujaf-18	174	18	nigeria	nigeria	PROPN
gujaf-18	174	19	.	.	PUNCT
gujaf-18	175	1	model	model	PROPN
gujaf-18	175	2	1	1	NUM
gujaf-18	175	3	shows	show	VERB
gujaf-18	175	4	the	the	DET
gujaf-18	175	5	regression	regression	NOUN
gujaf-18	175	6	result	result	NOUN
gujaf-18	175	7	for	for	ADP
gujaf-18	175	8	financial	financial	ADJ
gujaf-18	175	9	performance	performance	NOUN
gujaf-18	175	10	and	and	CCONJ
gujaf-18	175	11	envdis	envdi	NOUN
gujaf-18	175	12	.	.	PUNCT
gujaf-18	176	1	prof	prof	PROPN
gujaf-18	176	2	was	be	AUX
gujaf-18	176	3	found	find	VERB
gujaf-18	176	4	to	to	PART
gujaf-18	176	5	exert	exert	VERB
gujaf-18	176	6	a	a	DET
gujaf-18	176	7	positive	positive	ADJ
gujaf-18	176	8	(	(	PUNCT
gujaf-18	176	9	0.5514	0.5514	NUM
gujaf-18	176	10	)	)	PUNCT
gujaf-18	176	11	and	and	CCONJ
gujaf-18	176	12	statistically	statistically	ADV
gujaf-18	176	13	significant	significant	ADJ
gujaf-18	176	14	(	(	PUNCT
gujaf-18	176	15	p	p	X
gujaf-18	176	16	=	=	NOUN
gujaf-18	176	17	0.0473	0.0473	NUM
gujaf-18	176	18	)	)	PUNCT
gujaf-18	176	19	effect	effect	NOUN
gujaf-18	176	20	on	on	ADP
gujaf-18	176	21	envdis	envdi	NOUN
gujaf-18	176	22	at	at	ADP
gujaf-18	176	23	5	5	NUM
gujaf-18	176	24	%	%	NOUN
gujaf-18	176	25	level	level	NOUN
gujaf-18	176	26	.	.	PUNCT
gujaf-18	177	1	hence	hence	ADV
gujaf-18	177	2	,	,	PUNCT
gujaf-18	177	3	we	we	PRON
gujaf-18	177	4	reject	reject	VERB
gujaf-18	177	5	the	the	DET
gujaf-18	177	6	hypothesis	hypothesis	NOUN
gujaf-18	177	7	that	that	SCONJ
gujaf-18	177	8	profitability	profitability	NOUN
gujaf-18	177	9	has	have	VERB
gujaf-18	177	10	no	no	DET
gujaf-18	177	11	significant	significant	ADJ
gujaf-18	177	12	influence	influence	NOUN
gujaf-18	177	13	on	on	ADP
gujaf-18	177	14	environmental	environmental	ADJ
gujaf-18	177	15	disclosures	disclosure	NOUN
gujaf-18	177	16	.	.	PUNCT
gujaf-18	178	1	studies	study	NOUN
gujaf-18	178	2	have	have	AUX
gujaf-18	178	3	revealed	reveal	VERB
gujaf-18	178	4	that	that	SCONJ
gujaf-18	178	5	when	when	SCONJ
gujaf-18	178	6	firms	firm	NOUN
gujaf-18	178	7	become	become	VERB
gujaf-18	178	8	profitable	profitable	ADJ
gujaf-18	178	9	,	,	PUNCT
gujaf-18	178	10	it	it	PRON
gujaf-18	178	11	tends	tend	VERB
gujaf-18	178	12	to	to	PART
gujaf-18	178	13	make	make	VERB
gujaf-18	178	14	them	they	PRON
gujaf-18	178	15	more	more	ADV
gujaf-18	178	16	able	able	ADJ
gujaf-18	178	17	to	to	PART
gujaf-18	178	18	bear	bear	VERB
gujaf-18	178	19	the	the	DET
gujaf-18	178	20	costs	cost	NOUN
gujaf-18	178	21	of	of	ADP
gujaf-18	178	22	that	that	PRON
gujaf-18	178	23	comes	come	VERB
gujaf-18	178	24	with	with	ADP
gujaf-18	178	25	environmental	environmental	ADJ
gujaf-18	178	26	reporting	reporting	NOUN
gujaf-18	178	27	and	and	CCONJ
gujaf-18	178	28	to	to	PART
gujaf-18	178	29	also	also	ADV
gujaf-18	178	30	handle	handle	VERB
gujaf-18	178	31	the	the	DET
gujaf-18	178	32	outcomes	outcome	NOUN
gujaf-18	178	33	that	that	PRON
gujaf-18	178	34	could	could	AUX
gujaf-18	178	35	follow	follow	VERB
gujaf-18	178	36	when	when	SCONJ
gujaf-18	178	37	a	a	DET
gujaf-18	178	38	firm	firm	ADJ
gujaf-18	178	39	reports	report	VERB
gujaf-18	178	40	environmental	environmental	ADJ
gujaf-18	178	41	information	information	NOUN
gujaf-18	178	42	that	that	PRON
gujaf-18	178	43	is	be	AUX
gujaf-18	178	44	not	not	PART
gujaf-18	178	45	to	to	ADP
gujaf-18	178	46	the	the	DET
gujaf-18	178	47	benefit	benefit	NOUN
gujaf-18	178	48	of	of	ADP
gujaf-18	178	49	the	the	DET
gujaf-18	178	50	firm	firm	NOUN
gujaf-18	178	51	(	(	PUNCT
gujaf-18	178	52	haniffa	haniffa	NOUN
gujaf-18	178	53	and	and	CCONJ
gujaf-18	178	54	cooke	cooke	PROPN
gujaf-18	178	55	,	,	PUNCT
gujaf-18	178	56	2005	2005	NUM
gujaf-18	178	57	;	;	PUNCT
gujaf-18	178	58	kent	kent	PROPN
gujaf-18	178	59	and	and	CCONJ
gujaf-18	178	60	monem	monem	PROPN
gujaf-18	178	61	,	,	PUNCT
gujaf-18	178	62	2008	2008	NUM
gujaf-18	178	63	)	)	PUNCT
gujaf-18	178	64	.	.	PUNCT
gujaf-18	179	1	nevertheless	nevertheless	ADV
gujaf-18	179	2	,	,	PUNCT
gujaf-18	179	3	the	the	DET
gujaf-18	179	4	available	available	ADJ
gujaf-18	179	5	studies	study	NOUN
gujaf-18	179	6	investigating	investigate	VERB
gujaf-18	179	7	this	this	DET
gujaf-18	179	8	issue	issue	NOUN
gujaf-18	179	9	have	have	AUX
gujaf-18	179	10	come	come	VERB
gujaf-18	179	11	out	out	ADP
gujaf-18	179	12	with	with	ADP
gujaf-18	179	13	mixed	mixed	ADJ
gujaf-18	179	14	findings	finding	NOUN
gujaf-18	179	15	.	.	PUNCT
gujaf-18	180	1	some	some	DET
gujaf-18	180	2	studies	study	NOUN
gujaf-18	180	3	(	(	PUNCT
gujaf-18	180	4	akrout	akrout	PROPN
gujaf-18	180	5	&	&	CCONJ
gujaf-18	180	6	othman	othman	PROPN
gujaf-18	180	7	,	,	PUNCT
gujaf-18	180	8	2013	2013	NUM
gujaf-18	180	9	;	;	PUNCT
gujaf-18	180	10	artiach	artiach	NOUN
gujaf-18	180	11	et	et	PROPN
gujaf-18	180	12	al	al	PROPN
gujaf-18	180	13	.	.	PROPN
gujaf-18	180	14	,	,	PUNCT
gujaf-18	180	15	2010	2010	NUM
gujaf-18	180	16	;	;	PUNCT
gujaf-18	180	17	liu	liu	PROPN
gujaf-18	180	18	and	and	CCONJ
gujaf-18	180	19	anbumozhi	anbumozhi	PROPN
gujaf-18	180	20	,	,	PUNCT
gujaf-18	180	21	2009	2009	NUM
gujaf-18	180	22	;	;	PUNCT
gujaf-18	180	23	lourenço	lourenço	ADJ
gujaf-18	180	24	and	and	CCONJ
gujaf-18	180	25	branco	branco	NOUN
gujaf-18	180	26	,	,	PUNCT
gujaf-18	180	27	2013	2013	NUM
gujaf-18	180	28	;	;	PUNCT
gujaf-18	180	29	setyorini	setyorini	NOUN
gujaf-18	180	30	&	&	CCONJ
gujaf-18	180	31	ishak	ishak	PROPN
gujaf-18	180	32	,	,	PUNCT
gujaf-18	180	33	2012	2012	NUM
gujaf-18	180	34	;	;	PUNCT
gujaf-18	180	35	gujaf	gujaf	NOUN
gujaf-18	180	36	:	:	PUNCT
gujaf-18	180	37	gusau	gusau	PROPN
gujaf-18	180	38	journal	journal	NOUN
gujaf-18	180	39	of	of	ADP
gujaf-18	180	40	accounting	accounting	NOUN
gujaf-18	180	41	and	and	CCONJ
gujaf-18	180	42	finance	finance	NOUN
gujaf-18	180	43	,	,	PUNCT
gujaf-18	180	44	vol	vol	NOUN
gujaf-18	180	45	.	.	PUNCT
gujaf-18	181	1	i	i	PRON
gujaf-18	181	2	,	,	PUNCT
gujaf-18	181	3	issue	issue	NOUN
gujaf-18	181	4	1	1	NUM
gujaf-18	181	5	,	,	PUNCT
gujaf-18	181	6	april	april	PROPN
gujaf-18	181	7	,	,	PUNCT
gujaf-18	181	8	2020	2020	NUM
gujaf-18	181	9	issn	issn	VERB
gujaf-18	181	10	2756	2756	NUM
gujaf-18	181	11	-	-	PUNCT
gujaf-18	181	12	665x	665x	NOUN
gujaf-18	181	13	13	13	NUM
gujaf-18	181	14	suttipun	suttipun	NOUN
gujaf-18	181	15	&	&	CCONJ
gujaf-18	181	16	standton	standton	PROPN
gujaf-18	181	17	,	,	PUNCT
gujaf-18	181	18	2011	2011	NUM
gujaf-18	181	19	)	)	PUNCT
gujaf-18	181	20	revealed	reveal	VERB
gujaf-18	181	21	that	that	SCONJ
gujaf-18	181	22	a	a	DET
gujaf-18	181	23	positive	positive	ADJ
gujaf-18	181	24	relationship	relationship	NOUN
gujaf-18	181	25	,	,	PUNCT
gujaf-18	181	26	exist	exist	VERB
gujaf-18	181	27	,	,	PUNCT
gujaf-18	181	28	while	while	SCONJ
gujaf-18	181	29	others	other	NOUN
gujaf-18	181	30	(	(	PUNCT
gujaf-18	181	31	barakoetal	barakoetal	NOUN
gujaf-18	181	32	.	.	PROPN
gujaf-18	181	33	,	,	PUNCT
gujaf-18	181	34	2006	2006	NUM
gujaf-18	181	35	;	;	PUNCT
gujaf-18	181	36	smithet	smithet	NOUN
gujaf-18	181	37	et	et	PROPN
gujaf-18	181	38	al	al	PROPN
gujaf-18	181	39	.	.	PROPN
gujaf-18	181	40	,	,	PUNCT
gujaf-18	181	41	2007	2007	NUM
gujaf-18	181	42	)	)	PUNCT
gujaf-18	181	43	did	do	AUX
gujaf-18	181	44	not	not	PART
gujaf-18	181	45	find	find	VERB
gujaf-18	181	46	such	such	DET
gujaf-18	181	47	a	a	DET
gujaf-18	181	48	relationship	relationship	NOUN
gujaf-18	181	49	.	.	PUNCT
gujaf-18	182	1	ho4	ho4	NOUN
gujaf-18	182	2	:	:	PUNCT
gujaf-18	182	3	there	there	PRON
gujaf-18	182	4	is	be	VERB
gujaf-18	182	5	no	no	DET
gujaf-18	182	6	significant	significant	ADJ
gujaf-18	182	7	moderating	moderate	VERB
gujaf-18	182	8	effect	effect	NOUN
gujaf-18	182	9	of	of	ADP
gujaf-18	182	10	foreign	foreign	ADJ
gujaf-18	182	11	-	-	PUNCT
gujaf-18	182	12	domestic	domestic	ADJ
gujaf-18	182	13	ownership	ownership	NOUN
gujaf-18	182	14	ratio	ratio	NOUN
gujaf-18	182	15	on	on	ADP
gujaf-18	182	16	the	the	DET
gujaf-18	182	17	relationship	relationship	NOUN
gujaf-18	182	18	between	between	ADP
gujaf-18	182	19	firm	firm	ADJ
gujaf-18	182	20	size	size	NOUN
gujaf-18	182	21	,	,	PUNCT
gujaf-18	182	22	leverage	leverage	NOUN
gujaf-18	182	23	,	,	PUNCT
gujaf-18	182	24	profitability	profitability	NOUN
gujaf-18	182	25	and	and	CCONJ
gujaf-18	182	26	environmental	environmental	ADJ
gujaf-18	182	27	reporting	reporting	NOUN
gujaf-18	182	28	of	of	ADP
gujaf-18	182	29	oil	oil	NOUN
gujaf-18	182	30	and	and	CCONJ
gujaf-18	182	31	gas	gas	NOUN
gujaf-18	182	32	quoted	quote	VERB
gujaf-18	182	33	companies	company	NOUN
gujaf-18	182	34	in	in	ADP
gujaf-18	182	35	nigeria	nigeria	PROPN
gujaf-18	182	36	.	.	PUNCT
gujaf-18	183	1	from	from	ADP
gujaf-18	183	2	the	the	DET
gujaf-18	183	3	regression	regression	NOUN
gujaf-18	183	4	result	result	NOUN
gujaf-18	183	5	,	,	PUNCT
gujaf-18	183	6	it	it	PRON
gujaf-18	183	7	is	be	AUX
gujaf-18	183	8	observed	observe	VERB
gujaf-18	183	9	that	that	SCONJ
gujaf-18	183	10	firm	firm	ADJ
gujaf-18	183	11	size	size	NOUN
gujaf-18	183	12	was	be	AUX
gujaf-18	183	13	found	find	VERB
gujaf-18	183	14	to	to	PART
gujaf-18	183	15	exert	exert	VERB
gujaf-18	183	16	a	a	DET
gujaf-18	183	17	positive	positive	ADJ
gujaf-18	183	18	(	(	PUNCT
gujaf-18	183	19	0.5865	0.5865	NUM
gujaf-18	183	20	)	)	PUNCT
gujaf-18	183	21	but	but	CCONJ
gujaf-18	183	22	not	not	PART
gujaf-18	183	23	statistically	statistically	ADV
gujaf-18	183	24	significant	significant	ADJ
gujaf-18	183	25	(	(	PUNCT
gujaf-18	183	26	p	p	X
gujaf-18	183	27	=	=	NOUN
gujaf-18	183	28	0.4367	0.4367	NUM
gujaf-18	183	29	)	)	PUNCT
gujaf-18	183	30	effect	effect	NOUN
gujaf-18	183	31	on	on	ADP
gujaf-18	183	32	envdis	envdi	NOUN
gujaf-18	183	33	at	at	ADP
gujaf-18	183	34	5	5	NUM
gujaf-18	183	35	%	%	NOUN
gujaf-18	183	36	level	level	NOUN
gujaf-18	183	37	but	but	CCONJ
gujaf-18	183	38	when	when	SCONJ
gujaf-18	183	39	interacted	interact	VERB
gujaf-18	183	40	with	with	ADP
gujaf-18	183	41	the	the	DET
gujaf-18	183	42	foreign	foreign	ADJ
gujaf-18	183	43	-	-	PUNCT
gujaf-18	183	44	domestic	domestic	ADJ
gujaf-18	183	45	ratio	ratio	NOUN
gujaf-18	183	46	,	,	PUNCT
gujaf-18	183	47	we	we	PRON
gujaf-18	183	48	observed	observe	VERB
gujaf-18	183	49	an	an	DET
gujaf-18	183	50	increase	increase	NOUN
gujaf-18	183	51	in	in	ADP
gujaf-18	183	52	the	the	DET
gujaf-18	183	53	slope	slope	NOUN
gujaf-18	183	54	coefficient	coefficient	NOUN
gujaf-18	183	55	to	to	ADP
gujaf-18	183	56	8.227	8.227	NUM
gujaf-18	183	57	and	and	CCONJ
gujaf-18	183	58	is	be	AUX
gujaf-18	183	59	now	now	ADV
gujaf-18	183	60	statistically	statistically	ADV
gujaf-18	183	61	significant	significant	ADJ
gujaf-18	183	62	(	(	PUNCT
gujaf-18	183	63	p	p	X
gujaf-18	183	64	=	=	NOUN
gujaf-18	183	65	0.0148	0.0148	NUM
gujaf-18	183	66	)	)	PUNCT
gujaf-18	183	67	at	at	ADP
gujaf-18	183	68	5	5	NUM
gujaf-18	183	69	%	%	NOUN
gujaf-18	183	70	.	.	PUNCT
gujaf-18	184	1	this	this	PRON
gujaf-18	184	2	implies	imply	VERB
gujaf-18	184	3	that	that	SCONJ
gujaf-18	184	4	the	the	DET
gujaf-18	184	5	increase	increase	NOUN
gujaf-18	184	6	in	in	ADP
gujaf-18	184	7	the	the	DET
gujaf-18	184	8	foreign	foreign	ADJ
gujaf-18	184	9	-	-	PUNCT
gujaf-18	184	10	domestic	domestic	ADJ
gujaf-18	184	11	ratio	ratio	NOUN
gujaf-18	184	12	has	have	VERB
gujaf-18	184	13	a	a	DET
gujaf-18	184	14	significant	significant	ADJ
gujaf-18	184	15	moderating	moderate	VERB
gujaf-18	184	16	effect	effect	NOUN
gujaf-18	184	17	on	on	ADP
gujaf-18	184	18	the	the	DET
gujaf-18	184	19	relationship	relationship	NOUN
gujaf-18	184	20	between	between	ADP
gujaf-18	184	21	firm	firm	ADJ
gujaf-18	184	22	size	size	NOUN
gujaf-18	184	23	and	and	CCONJ
gujaf-18	184	24	evdis	evdi	NOUN
gujaf-18	184	25	.	.	PUNCT
gujaf-18	185	1	hence	hence	ADV
gujaf-18	185	2	,	,	PUNCT
gujaf-18	185	3	the	the	DET
gujaf-18	185	4	results	result	NOUN
gujaf-18	185	5	suggest	suggest	VERB
gujaf-18	185	6	that	that	SCONJ
gujaf-18	185	7	given	give	VERB
gujaf-18	185	8	the	the	DET
gujaf-18	185	9	firm	firm	ADJ
gujaf-18	185	10	size	size	NOUN
gujaf-18	185	11	level	level	NOUN
gujaf-18	185	12	taken	take	VERB
gujaf-18	185	13	as	as	ADP
gujaf-18	185	14	a	a	DET
gujaf-18	185	15	constant	constant	ADJ
gujaf-18	185	16	,	,	PUNCT
gujaf-18	185	17	the	the	DET
gujaf-18	185	18	ownership	ownership	NOUN
gujaf-18	185	19	structure	structure	NOUN
gujaf-18	185	20	pattern	pattern	NOUN
gujaf-18	185	21	can	can	AUX
gujaf-18	185	22	determine	determine	VERB
gujaf-18	185	23	the	the	DET
gujaf-18	185	24	level	level	NOUN
gujaf-18	185	25	of	of	ADP
gujaf-18	185	26	attention	attention	NOUN
gujaf-18	185	27	given	give	VERB
gujaf-18	185	28	to	to	ADP
gujaf-18	185	29	envdis	envdi	NOUN
gujaf-18	185	30	.	.	PUNCT
gujaf-18	186	1	when	when	SCONJ
gujaf-18	186	2	the	the	DET
gujaf-18	186	3	foreign	foreign	ADJ
gujaf-18	186	4	-	-	PUNCT
gujaf-18	186	5	domestic	domestic	ADJ
gujaf-18	186	6	ratio	ratio	NOUN
gujaf-18	186	7	is	be	AUX
gujaf-18	186	8	moderated	moderate	VERB
gujaf-18	186	9	with	with	ADP
gujaf-18	186	10	lev	lev	NOUN
gujaf-18	186	11	,	,	PUNCT
gujaf-18	186	12	it	it	PRON
gujaf-18	186	13	is	be	AUX
gujaf-18	186	14	still	still	ADV
gujaf-18	186	15	negative	negative	ADJ
gujaf-18	186	16	and	and	CCONJ
gujaf-18	186	17	also	also	ADV
gujaf-18	186	18	not	not	PART
gujaf-18	186	19	statistically	statistically	ADV
gujaf-18	186	20	significant	significant	ADJ
gujaf-18	186	21	(	(	PUNCT
gujaf-18	186	22	p	p	NOUN
gujaf-18	186	23	=	=	NOUN
gujaf-18	186	24	0.723	0.723	NUM
gujaf-18	186	25	)	)	PUNCT
gujaf-18	186	26	at	at	ADP
gujaf-18	186	27	5	5	NUM
gujaf-18	186	28	%	%	NOUN
gujaf-18	186	29	.	.	PUNCT
gujaf-18	187	1	this	this	PRON
gujaf-18	187	2	implies	imply	VERB
gujaf-18	187	3	that	that	SCONJ
gujaf-18	187	4	the	the	DET
gujaf-18	187	5	foreign	foreign	ADJ
gujaf-18	187	6	-	-	PUNCT
gujaf-18	187	7	domestic	domestic	ADJ
gujaf-18	187	8	ratio	ratio	NOUN
gujaf-18	187	9	does	do	AUX
gujaf-18	187	10	not	not	PART
gujaf-18	187	11	significantly	significantly	ADV
gujaf-18	187	12	moderate	moderate	VERB
gujaf-18	187	13	the	the	DET
gujaf-18	187	14	relationship	relationship	NOUN
gujaf-18	187	15	between	between	ADP
gujaf-18	187	16	leverage	leverage	NOUN
gujaf-18	187	17	and	and	CCONJ
gujaf-18	187	18	envdis	envdi	NOUN
gujaf-18	187	19	.	.	PUNCT
gujaf-18	188	1	when	when	SCONJ
gujaf-18	188	2	the	the	DET
gujaf-18	188	3	foreign	foreign	ADJ
gujaf-18	188	4	-	-	PUNCT
gujaf-18	188	5	domestic	domestic	ADJ
gujaf-18	188	6	ratio	ratio	NOUN
gujaf-18	188	7	dummy	dummy	NOUN
gujaf-18	188	8	is	be	AUX
gujaf-18	188	9	introduced	introduce	VERB
gujaf-18	188	10	with	with	ADP
gujaf-18	188	11	prof	prof	NOUN
gujaf-18	188	12	,	,	PUNCT
gujaf-18	188	13	we	we	PRON
gujaf-18	188	14	observed	observe	VERB
gujaf-18	188	15	an	an	DET
gujaf-18	188	16	increase	increase	NOUN
gujaf-18	188	17	in	in	ADP
gujaf-18	188	18	the	the	DET
gujaf-18	188	19	slope	slope	NOUN
gujaf-18	188	20	coefficient	coefficient	NOUN
gujaf-18	188	21	to	to	ADP
gujaf-18	188	22	3.9482	3.9482	NUM
gujaf-18	188	23	and	and	CCONJ
gujaf-18	188	24	is	be	AUX
gujaf-18	188	25	also	also	ADV
gujaf-18	188	26	statistically	statistically	ADV
gujaf-18	188	27	significant	significant	ADJ
gujaf-18	188	28	(	(	PUNCT
gujaf-18	188	29	p	p	X
gujaf-18	188	30	=	=	NOUN
gujaf-18	188	31	0.0473	0.0473	NUM
gujaf-18	188	32	)	)	PUNCT
gujaf-18	188	33	at	at	ADP
gujaf-18	188	34	5	5	NUM
gujaf-18	188	35	%	%	NOUN
gujaf-18	188	36	.	.	PUNCT
gujaf-18	189	1	this	this	PRON
gujaf-18	189	2	implies	imply	VERB
gujaf-18	189	3	that	that	SCONJ
gujaf-18	189	4	though	though	SCONJ
gujaf-18	189	5	prof	prof	PROPN
gujaf-18	189	6	had	have	VERB
gujaf-18	189	7	a	a	DET
gujaf-18	189	8	significant	significant	ADJ
gujaf-18	189	9	effect	effect	NOUN
gujaf-18	189	10	on	on	ADP
gujaf-18	189	11	envdis	envdi	NOUN
gujaf-18	189	12	without	without	ADP
gujaf-18	189	13	the	the	DET
gujaf-18	189	14	introduction	introduction	NOUN
gujaf-18	189	15	of	of	ADP
gujaf-18	189	16	foreign	foreign	ADJ
gujaf-18	189	17	-	-	PUNCT
gujaf-18	189	18	domestic	domestic	ADJ
gujaf-18	189	19	ratio	ratio	NOUN
gujaf-18	189	20	,	,	PUNCT
gujaf-18	189	21	with	with	ADP
gujaf-18	189	22	the	the	DET
gujaf-18	189	23	moderation	moderation	NOUN
gujaf-18	189	24	of	of	ADP
gujaf-18	189	25	foreign	foreign	ADJ
gujaf-18	189	26	-	-	PUNCT
gujaf-18	189	27	domestic	domestic	ADJ
gujaf-18	189	28	ratio	ratio	NOUN
gujaf-18	189	29	in	in	ADP
gujaf-18	189	30	the	the	DET
gujaf-18	189	31	model	model	NOUN
gujaf-18	189	32	,	,	PUNCT
gujaf-18	189	33	the	the	DET
gujaf-18	189	34	effect	effect	NOUN
gujaf-18	189	35	is	be	AUX
gujaf-18	189	36	stronger	strong	ADJ
gujaf-18	189	37	.	.	PUNCT
gujaf-18	190	1	in	in	ADP
gujaf-18	190	2	their	their	PRON
gujaf-18	190	3	views	view	NOUN
gujaf-18	190	4	karim	karim	PROPN
gujaf-18	190	5	,	,	PUNCT
gujaf-18	190	6	lacina	lacina	PROPN
gujaf-18	190	7	&	&	CCONJ
gujaf-18	190	8	rutledge	rutledge	PROPN
gujaf-18	190	9	(	(	PUNCT
gujaf-18	190	10	2006	2006	NUM
gujaf-18	190	11	)	)	PUNCT
gujaf-18	190	12	argued	argue	VERB
gujaf-18	190	13	that	that	SCONJ
gujaf-18	190	14	companies	company	NOUN
gujaf-18	190	15	that	that	PRON
gujaf-18	190	16	have	have	VERB
gujaf-18	190	17	their	their	PRON
gujaf-18	190	18	businesses	business	NOUN
gujaf-18	190	19	abroad	abroad	ADV
gujaf-18	190	20	especially	especially	ADV
gujaf-18	190	21	in	in	ADP
gujaf-18	190	22	developed	develop	VERB
gujaf-18	190	23	markets	market	NOUN
gujaf-18	190	24	face	face	VERB
gujaf-18	190	25	more	more	ADV
gujaf-18	190	26	intense	intense	ADJ
gujaf-18	190	27	environmental	environmental	ADJ
gujaf-18	190	28	regulation	regulation	NOUN
gujaf-18	190	29	and	and	CCONJ
gujaf-18	190	30	hence	hence	ADV
gujaf-18	190	31	in	in	ADP
gujaf-18	190	32	such	such	ADJ
gujaf-18	190	33	environments	environment	NOUN
gujaf-18	190	34	there	there	PRON
gujaf-18	190	35	appears	appear	VERB
gujaf-18	190	36	to	to	PART
gujaf-18	190	37	be	be	AUX
gujaf-18	190	38	a	a	DET
gujaf-18	190	39	high	high	ADJ
gujaf-18	190	40	attention	attention	NOUN
gujaf-18	190	41	to	to	ADP
gujaf-18	190	42	environmental	environmental	ADJ
gujaf-18	190	43	matters	matter	NOUN
gujaf-18	190	44	leading	lead	VERB
gujaf-18	190	45	to	to	ADP
gujaf-18	190	46	more	more	ADV
gujaf-18	190	47	robust	robust	ADJ
gujaf-18	190	48	disclosures	disclosure	NOUN
gujaf-18	190	49	of	of	ADP
gujaf-18	190	50	environmental	environmental	ADJ
gujaf-18	190	51	issues	issue	NOUN
gujaf-18	190	52	.	.	PUNCT
gujaf-18	191	1	in	in	ADP
gujaf-18	191	2	companies	company	NOUN
gujaf-18	191	3	where	where	SCONJ
gujaf-18	191	4	there	there	PRON
gujaf-18	191	5	is	be	VERB
gujaf-18	191	6	a	a	DET
gujaf-18	191	7	high	high	ADJ
gujaf-18	191	8	foreign	foreign	ADJ
gujaf-18	191	9	ownership	ownership	NOUN
gujaf-18	191	10	concentration	concentration	NOUN
gujaf-18	191	11	,	,	PUNCT
gujaf-18	191	12	there	there	PRON
gujaf-18	191	13	is	be	VERB
gujaf-18	191	14	improved	improve	VERB
gujaf-18	191	15	attention	attention	NOUN
gujaf-18	191	16	to	to	ADP
gujaf-18	191	17	voluntary	voluntary	ADJ
gujaf-18	191	18	environmental	environmental	ADJ
gujaf-18	191	19	disclosures	disclosure	NOUN
gujaf-18	191	20	(	(	PUNCT
gujaf-18	191	21	muttakin	muttakin	PROPN
gujaf-18	191	22	&	&	CCONJ
gujaf-18	191	23	subramaniam	subramaniam	PROPN
gujaf-18	191	24	2015	2015	NUM
gujaf-18	191	25	)	)	PUNCT
gujaf-18	191	26	.	.	PUNCT
gujaf-18	192	1	therefore	therefore	ADV
gujaf-18	192	2	,	,	PUNCT
gujaf-18	192	3	the	the	DET
gujaf-18	192	4	nature	nature	NOUN
gujaf-18	192	5	of	of	ADP
gujaf-18	192	6	ownership	ownership	NOUN
gujaf-18	192	7	especially	especially	ADV
gujaf-18	192	8	the	the	DET
gujaf-18	192	9	foreign	foreign	ADJ
gujaf-18	192	10	-	-	PUNCT
gujaf-18	192	11	domestic	domestic	ADJ
gujaf-18	192	12	ownership	ownership	NOUN
gujaf-18	192	13	ratio	ratio	NOUN
gujaf-18	192	14	can	can	AUX
gujaf-18	192	15	affect	affect	VERB
gujaf-18	192	16	the	the	DET
gujaf-18	192	17	relationship	relationship	NOUN
gujaf-18	192	18	between	between	ADP
gujaf-18	192	19	the	the	DET
gujaf-18	192	20	firm	firm	NOUN
gujaf-18	192	21	’s	’s	PART
gujaf-18	192	22	attributes	attribute	NOUN
gujaf-18	192	23	and	and	CCONJ
gujaf-18	192	24	environmental	environmental	ADJ
gujaf-18	192	25	reporting	reporting	NOUN
gujaf-18	192	26	.	.	PUNCT
gujaf-18	193	1	5	5	X
gujaf-18	193	2	.	.	X
gujaf-18	193	3	conclusion	conclusion	NOUN
gujaf-18	193	4	and	and	CCONJ
gujaf-18	193	5	recommendations	recommendation	NOUN
gujaf-18	193	6	this	this	DET
gujaf-18	193	7	study	study	NOUN
gujaf-18	193	8	has	have	AUX
gujaf-18	193	9	empirically	empirically	ADV
gujaf-18	193	10	examined	examine	VERB
gujaf-18	193	11	the	the	DET
gujaf-18	193	12	determinants	determinant	NOUN
gujaf-18	193	13	of	of	ADP
gujaf-18	193	14	environmental	environmental	ADJ
gujaf-18	193	15	disclosure	disclosure	NOUN
gujaf-18	193	16	with	with	ADP
gujaf-18	193	17	focal	focal	ADJ
gujaf-18	193	18	interest	interest	NOUN
gujaf-18	193	19	on	on	ADP
gujaf-18	193	20	the	the	DET
gujaf-18	193	21	moderating	moderate	VERB
gujaf-18	193	22	role	role	NOUN
gujaf-18	193	23	of	of	ADP
gujaf-18	193	24	foreign	foreign	ADJ
gujaf-18	193	25	-	-	PUNCT
gujaf-18	193	26	domestic	domestic	ADJ
gujaf-18	193	27	ownership	ownership	NOUN
gujaf-18	193	28	ratio	ratio	NOUN
gujaf-18	193	29	.	.	PUNCT
gujaf-18	194	1	based	base	VERB
gujaf-18	194	2	on	on	ADP
gujaf-18	194	3	the	the	DET
gujaf-18	194	4	findings	finding	NOUN
gujaf-18	194	5	of	of	ADP
gujaf-18	194	6	this	this	DET
gujaf-18	194	7	study	study	NOUN
gujaf-18	194	8	,	,	PUNCT
gujaf-18	194	9	the	the	DET
gujaf-18	194	10	following	follow	VERB
gujaf-18	194	11	recommendations	recommendation	NOUN
gujaf-18	194	12	are	be	AUX
gujaf-18	194	13	suggested	suggest	VERB
gujaf-18	194	14	;	;	PUNCT
gujaf-18	194	15	gujaf	gujaf	NOUN
gujaf-18	194	16	:	:	PUNCT
gujaf-18	194	17	gusau	gusau	PROPN
gujaf-18	194	18	journal	journal	NOUN
gujaf-18	194	19	of	of	ADP
gujaf-18	194	20	accounting	accounting	NOUN
gujaf-18	194	21	and	and	CCONJ
gujaf-18	194	22	finance	finance	NOUN
gujaf-18	194	23	,	,	PUNCT
gujaf-18	194	24	vol	vol	NOUN
gujaf-18	194	25	.	.	PUNCT
gujaf-18	195	1	i	i	PRON
gujaf-18	195	2	,	,	PUNCT
gujaf-18	195	3	issue	issue	NOUN
gujaf-18	195	4	1	1	NUM
gujaf-18	195	5	,	,	PUNCT
gujaf-18	195	6	april	april	PROPN
gujaf-18	195	7	,	,	PUNCT
gujaf-18	195	8	2020	2020	NUM
gujaf-18	195	9	issn	issn	VERB
gujaf-18	195	10	2756	2756	NUM
gujaf-18	195	11	-	-	PUNCT
gujaf-18	195	12	665x	665x	NOUN
gujaf-18	195	13	14	14	NUM
gujaf-18	195	14	firstly	firstly	ADV
gujaf-18	195	15	,	,	PUNCT
gujaf-18	195	16	the	the	DET
gujaf-18	195	17	results	result	NOUN
gujaf-18	195	18	show	show	VERB
gujaf-18	195	19	that	that	SCONJ
gujaf-18	195	20	company	company	NOUN
gujaf-18	195	21	size	size	NOUN
gujaf-18	195	22	was	be	AUX
gujaf-18	195	23	found	find	VERB
gujaf-18	195	24	to	to	PART
gujaf-18	195	25	exert	exert	VERB
gujaf-18	195	26	a	a	DET
gujaf-18	195	27	positive	positive	ADJ
gujaf-18	195	28	but	but	CCONJ
gujaf-18	195	29	not	not	PART
gujaf-18	195	30	statistically	statistically	ADV
gujaf-18	195	31	significant	significant	ADJ
gujaf-18	195	32	effect	effect	NOUN
gujaf-18	195	33	on	on	ADP
gujaf-18	195	34	environmental	environmental	ADJ
gujaf-18	195	35	performance	performance	NOUN
gujaf-18	195	36	.	.	PUNCT
gujaf-18	196	1	the	the	DET
gujaf-18	196	2	role	role	NOUN
gujaf-18	196	3	of	of	ADP
gujaf-18	196	4	firm	firm	ADJ
gujaf-18	196	5	size	size	NOUN
gujaf-18	196	6	has	have	AUX
gujaf-18	196	7	been	be	AUX
gujaf-18	196	8	a	a	DET
gujaf-18	196	9	very	very	ADV
gujaf-18	196	10	dominant	dominant	ADJ
gujaf-18	196	11	variable	variable	NOUN
gujaf-18	196	12	in	in	ADP
gujaf-18	196	13	several	several	ADJ
gujaf-18	196	14	studies	study	NOUN
gujaf-18	196	15	investigating	investigate	VERB
gujaf-18	196	16	environmental	environmental	ADJ
gujaf-18	196	17	performance	performance	NOUN
gujaf-18	196	18	.	.	PUNCT
gujaf-18	197	1	the	the	DET
gujaf-18	197	2	study	study	NOUN
gujaf-18	197	3	recommends	recommend	VERB
gujaf-18	197	4	that	that	SCONJ
gujaf-18	197	5	both	both	CCONJ
gujaf-18	197	6	small	small	ADJ
gujaf-18	197	7	and	and	CCONJ
gujaf-18	197	8	big	big	ADJ
gujaf-18	197	9	firms	firm	NOUN
gujaf-18	197	10	need	need	VERB
gujaf-18	197	11	to	to	PART
gujaf-18	197	12	improve	improve	VERB
gujaf-18	197	13	their	their	PRON
gujaf-18	197	14	environmental	environmental	ADJ
gujaf-18	197	15	performance	performance	NOUN
gujaf-18	197	16	.	.	PUNCT
gujaf-18	198	1	secondly	secondly	ADV
gujaf-18	198	2	,	,	PUNCT
gujaf-18	198	3	leverage	leverage	NOUN
gujaf-18	198	4	was	be	AUX
gujaf-18	198	5	found	find	VERB
gujaf-18	198	6	not	not	PART
gujaf-18	198	7	to	to	PART
gujaf-18	198	8	have	have	VERB
gujaf-18	198	9	a	a	DET
gujaf-18	198	10	significant	significant	ADJ
gujaf-18	198	11	impact	impact	NOUN
gujaf-18	198	12	on	on	ADP
gujaf-18	198	13	environmental	environmental	ADJ
gujaf-18	198	14	reporting	reporting	NOUN
gujaf-18	198	15	of	of	ADP
gujaf-18	198	16	oil	oil	NOUN
gujaf-18	198	17	and	and	CCONJ
gujaf-18	198	18	gas	gas	NOUN
gujaf-18	198	19	quoted	quote	VERB
gujaf-18	198	20	companies	company	NOUN
gujaf-18	198	21	in	in	ADP
gujaf-18	198	22	nigeria	nigeria	PROPN
gujaf-18	198	23	and	and	CCONJ
gujaf-18	198	24	this	this	PRON
gujaf-18	198	25	suggest	suggest	VERB
gujaf-18	198	26	that	that	SCONJ
gujaf-18	198	27	debtequity	debtequity	NOUN
gujaf-18	198	28	ratios	ratio	NOUN
gujaf-18	198	29	of	of	ADP
gujaf-18	198	30	companies	company	NOUN
gujaf-18	198	31	is	be	AUX
gujaf-18	198	32	neutral	neutral	ADJ
gujaf-18	198	33	in	in	ADP
gujaf-18	198	34	affecting	affect	VERB
gujaf-18	198	35	environmental	environmental	ADJ
gujaf-18	198	36	performance	performance	NOUN
gujaf-18	198	37	of	of	ADP
gujaf-18	198	38	companies	company	NOUN
gujaf-18	198	39	.	.	PUNCT
gujaf-18	199	1	hence	hence	ADV
gujaf-18	199	2	the	the	DET
gujaf-18	199	3	study	study	NOUN
gujaf-18	199	4	recommends	recommend	VERB
gujaf-18	199	5	that	that	SCONJ
gujaf-18	199	6	firms	firm	NOUN
gujaf-18	199	7	companies	company	NOUN
gujaf-18	199	8	irrespective	irrespective	ADV
gujaf-18	199	9	of	of	ADP
gujaf-18	199	10	their	their	PRON
gujaf-18	199	11	leverage	leverage	NOUN
gujaf-18	199	12	levels	level	NOUN
gujaf-18	199	13	should	should	AUX
gujaf-18	199	14	improve	improve	VERB
gujaf-18	199	15	their	their	PRON
gujaf-18	199	16	environmental	environmental	ADJ
gujaf-18	199	17	performance	performance	NOUN
gujaf-18	199	18	.	.	PUNCT
gujaf-18	200	1	thirdly	thirdly	ADV
gujaf-18	200	2	,	,	PUNCT
gujaf-18	200	3	the	the	DET
gujaf-18	200	4	result	result	NOUN
gujaf-18	200	5	shows	show	VERB
gujaf-18	200	6	that	that	SCONJ
gujaf-18	200	7	profitability	profitability	NOUN
gujaf-18	200	8	was	be	AUX
gujaf-18	200	9	found	find	VERB
gujaf-18	200	10	to	to	PART
gujaf-18	200	11	exert	exert	VERB
gujaf-18	200	12	a	a	DET
gujaf-18	200	13	positive	positive	ADJ
gujaf-18	200	14	and	and	CCONJ
gujaf-18	200	15	statistically	statistically	ADV
gujaf-18	200	16	significant	significant	ADJ
gujaf-18	200	17	effect	effect	NOUN
gujaf-18	200	18	on	on	ADP
gujaf-18	200	19	environmental	environmental	ADJ
gujaf-18	200	20	disclosure	disclosure	NOUN
gujaf-18	200	21	at	at	ADP
gujaf-18	200	22	5	5	NUM
gujaf-18	200	23	%	%	NOUN
gujaf-18	200	24	level	level	NOUN
gujaf-18	200	25	.	.	PUNCT
gujaf-18	201	1	this	this	PRON
gujaf-18	201	2	suggest	suggest	VERB
gujaf-18	201	3	that	that	SCONJ
gujaf-18	201	4	as	as	SCONJ
gujaf-18	201	5	firms	firm	NOUN
gujaf-18	201	6	become	become	VERB
gujaf-18	201	7	profitable	profitable	ADJ
gujaf-18	201	8	,	,	PUNCT
gujaf-18	201	9	it	it	PRON
gujaf-18	201	10	tends	tend	VERB
gujaf-18	201	11	to	to	PART
gujaf-18	201	12	make	make	VERB
gujaf-18	201	13	them	they	PRON
gujaf-18	201	14	more	more	ADV
gujaf-18	201	15	able	able	ADJ
gujaf-18	201	16	to	to	PART
gujaf-18	201	17	bear	bear	VERB
gujaf-18	201	18	the	the	DET
gujaf-18	201	19	costs	cost	NOUN
gujaf-18	201	20	of	of	ADP
gujaf-18	201	21	that	that	PRON
gujaf-18	201	22	comes	come	VERB
gujaf-18	201	23	with	with	ADP
gujaf-18	201	24	environmental	environmental	ADJ
gujaf-18	201	25	reporting	reporting	NOUN
gujaf-18	201	26	and	and	CCONJ
gujaf-18	201	27	to	to	PART
gujaf-18	201	28	also	also	ADV
gujaf-18	201	29	handle	handle	VERB
gujaf-18	201	30	the	the	DET
gujaf-18	201	31	outcomes	outcome	NOUN
gujaf-18	201	32	that	that	PRON
gujaf-18	201	33	could	could	AUX
gujaf-18	201	34	follow	follow	VERB
gujaf-18	201	35	when	when	SCONJ
gujaf-18	201	36	a	a	DET
gujaf-18	201	37	firm	firm	ADJ
gujaf-18	201	38	reports	report	VERB
gujaf-18	201	39	environmental	environmental	ADJ
gujaf-18	201	40	information	information	NOUN
gujaf-18	201	41	that	that	PRON
gujaf-18	201	42	is	be	AUX
gujaf-18	201	43	not	not	PART
gujaf-18	201	44	to	to	ADP
gujaf-18	201	45	the	the	DET
gujaf-18	201	46	benefit	benefit	NOUN
gujaf-18	201	47	of	of	ADP
gujaf-18	201	48	the	the	DET
gujaf-18	201	49	firm	firm	NOUN
gujaf-18	201	50	.	.	PUNCT
gujaf-18	202	1	the	the	DET
gujaf-18	202	2	study	study	NOUN
gujaf-18	202	3	recommends	recommend	VERB
gujaf-18	202	4	that	that	SCONJ
gujaf-18	202	5	firms	firm	NOUN
gujaf-18	202	6	doing	do	VERB
gujaf-18	202	7	well	well	ADV
gujaf-18	202	8	financially	financially	ADV
gujaf-18	202	9	should	should	AUX
gujaf-18	202	10	pay	pay	VERB
gujaf-18	202	11	more	more	ADJ
gujaf-18	202	12	attention	attention	NOUN
gujaf-18	202	13	to	to	ADP
gujaf-18	202	14	environmental	environmental	ADJ
gujaf-18	202	15	reporting	reporting	NOUN
gujaf-18	202	16	.	.	PUNCT
gujaf-18	203	1	however	however	ADV
gujaf-18	203	2	,	,	PUNCT
gujaf-18	203	3	the	the	DET
gujaf-18	203	4	study	study	NOUN
gujaf-18	203	5	also	also	ADV
gujaf-18	203	6	notes	note	VERB
gujaf-18	203	7	that	that	SCONJ
gujaf-18	203	8	even	even	ADV
gujaf-18	203	9	firms	firm	NOUN
gujaf-18	203	10	experiencing	experience	VERB
gujaf-18	203	11	losses	loss	NOUN
gujaf-18	203	12	must	must	AUX
gujaf-18	203	13	also	also	ADV
gujaf-18	203	14	not	not	PART
gujaf-18	203	15	be	be	AUX
gujaf-18	203	16	excluded	exclude	VERB
gujaf-18	203	17	from	from	ADP
gujaf-18	203	18	taking	take	VERB
gujaf-18	203	19	responsibility	responsibility	NOUN
gujaf-18	203	20	for	for	ADP
gujaf-18	203	21	their	their	PRON
gujaf-18	203	22	environmental	environmental	ADJ
gujaf-18	203	23	cost	cost	NOUN
gujaf-18	203	24	,	,	PUNCT
gujaf-18	203	25	risks	risk	NOUN
gujaf-18	203	26	and	and	CCONJ
gujaf-18	203	27	liabilities	liability	NOUN
gujaf-18	203	28	.	.	PUNCT
gujaf-18	204	1	hence	hence	ADV
gujaf-18	204	2	though	though	SCONJ
gujaf-18	204	3	financial	financial	ADJ
gujaf-18	204	4	performance	performance	NOUN
gujaf-18	204	5	motives	motive	VERB
gujaf-18	204	6	environmental	environmental	ADJ
gujaf-18	204	7	performance	performance	NOUN
gujaf-18	204	8	,	,	PUNCT
gujaf-18	204	9	it	it	PRON
gujaf-18	204	10	should	should	AUX
gujaf-18	204	11	not	not	PART
gujaf-18	204	12	be	be	AUX
gujaf-18	204	13	used	use	VERB
gujaf-18	204	14	as	as	ADP
gujaf-18	204	15	basis	basis	NOUN
gujaf-18	204	16	for	for	ADP
gujaf-18	204	17	selective	selective	ADJ
gujaf-18	204	18	environmental	environmental	ADJ
gujaf-18	204	19	performance	performance	NOUN
gujaf-18	204	20	.	.	PUNCT
gujaf-18	205	1	finally	finally	ADV
gujaf-18	205	2	,	,	PUNCT
gujaf-18	205	3	there	there	PRON
gujaf-18	205	4	is	be	VERB
gujaf-18	205	5	a	a	DET
gujaf-18	205	6	significant	significant	ADJ
gujaf-18	205	7	moderating	moderate	VERB
gujaf-18	205	8	effect	effect	NOUN
gujaf-18	205	9	of	of	ADP
gujaf-18	205	10	foreign	foreign	ADJ
gujaf-18	205	11	-	-	PUNCT
gujaf-18	205	12	domestic	domestic	ADJ
gujaf-18	205	13	ownership	ownership	NOUN
gujaf-18	205	14	ratio	ratio	NOUN
gujaf-18	205	15	on	on	ADP
gujaf-18	205	16	the	the	DET
gujaf-18	205	17	relationship	relationship	NOUN
gujaf-18	205	18	between	between	ADP
gujaf-18	205	19	firm	firm	ADJ
gujaf-18	205	20	size	size	NOUN
gujaf-18	205	21	,	,	PUNCT
gujaf-18	205	22	leverage	leverage	NOUN
gujaf-18	205	23	,	,	PUNCT
gujaf-18	205	24	profitability	profitability	NOUN
gujaf-18	205	25	and	and	CCONJ
gujaf-18	205	26	environmental	environmental	ADJ
gujaf-18	205	27	reporting	reporting	NOUN
gujaf-18	205	28	.	.	PUNCT
gujaf-18	206	1	the	the	DET
gujaf-18	206	2	study	study	NOUN
gujaf-18	206	3	thus	thus	ADV
gujaf-18	206	4	recommends	recommend	VERB
gujaf-18	206	5	that	that	SCONJ
gujaf-18	206	6	the	the	DET
gujaf-18	206	7	presence	presence	NOUN
gujaf-18	206	8	of	of	ADP
gujaf-18	206	9	more	more	ADJ
gujaf-18	206	10	foreign	foreign	ADJ
gujaf-18	206	11	-	-	PUNCT
gujaf-18	206	12	domestic	domestic	ADJ
gujaf-18	206	13	ownership	ownership	NOUN
gujaf-18	206	14	will	will	AUX
gujaf-18	206	15	lead	lead	VERB
gujaf-18	206	16	to	to	ADP
gujaf-18	206	17	more	more	ADV
gujaf-18	206	18	robust	robust	ADJ
gujaf-18	206	19	disclosures	disclosure	NOUN
gujaf-18	206	20	of	of	ADP
gujaf-18	206	21	environmental	environmental	ADJ
gujaf-18	206	22	issues	issue	NOUN
gujaf-18	206	23	.	.	PUNCT
gujaf-18	207	1	references	reference	NOUN
gujaf-18	207	2	ahmad	ahmad	PROPN
gujaf-18	207	3	,	,	PUNCT
gujaf-18	207	4	z.	z.	PROPN
gujaf-18	207	5	,	,	PUNCT
gujaf-18	207	6	hassan	hassan	PROPN
gujaf-18	207	7	,	,	PUNCT
gujaf-18	207	8	s.	s.	PROPN
gujaf-18	207	9	&	&	CCONJ
gujaf-18	207	10	mohammad	mohammad	PROPN
gujaf-18	207	11	,	,	PUNCT
gujaf-18	207	12	j.	j.	PROPN
gujaf-18	207	13	(	(	PUNCT
gujaf-18	207	14	2003	2003	NUM
gujaf-18	207	15	)	)	PUNCT
gujaf-18	207	16	.	.	PUNCT
gujaf-18	208	1	determinants	determinant	NOUN
gujaf-18	208	2	of	of	ADP
gujaf-18	208	3	environmental	environmental	ADJ
gujaf-18	208	4	reporting	reporting	NOUN
gujaf-18	208	5	in	in	ADP
gujaf-18	208	6	malaysia	malaysia	PROPN
gujaf-18	208	7	.	.	PUNCT
gujaf-18	209	1	international	international	ADJ
gujaf-18	209	2	journal	journal	PROPN
gujaf-18	209	3	of	of	ADP
gujaf-18	209	4	business	business	NOUN
gujaf-18	209	5	studies	study	NOUN
gujaf-18	209	6	,	,	PUNCT
gujaf-18	209	7	11(1	11(1	NUM
gujaf-18	209	8	)	)	PUNCT
gujaf-18	209	9	,	,	PUNCT
gujaf-18	209	10	6990	6990	NUM
gujaf-18	209	11	.	.	PUNCT
gujaf-18	210	1	akrout	akrout	PROPN
gujaf-18	210	2	,	,	PUNCT
gujaf-18	210	3	m.m	m.m	PROPN
gujaf-18	210	4	.	.	PROPN
gujaf-18	210	5	,	,	PUNCT
gujaf-18	210	6	&	&	CCONJ
gujaf-18	210	7	othman	othman	PROPN
gujaf-18	210	8	,	,	PUNCT
gujaf-18	210	9	h.b	h.b	PROPN
gujaf-18	210	10	.	.	PROPN
gujaf-18	210	11	(	(	PUNCT
gujaf-18	210	12	2013	2013	NUM
gujaf-18	210	13	)	)	PUNCT
gujaf-18	210	14	.	.	PUNCT
gujaf-18	211	1	a	a	DET
gujaf-18	211	2	study	study	NOUN
gujaf-18	211	3	of	of	ADP
gujaf-18	211	4	the	the	DET
gujaf-18	211	5	determinants	determinant	NOUN
gujaf-18	211	6	of	of	ADP
gujaf-18	211	7	corporate	corporate	ADJ
gujaf-18	211	8	environmental	environmental	ADJ
gujaf-18	211	9	disclosure	disclosure	NOUN
gujaf-18	211	10	in	in	ADP
gujaf-18	211	11	mena	mena	NOUN
gujaf-18	211	12	emerging	emerge	VERB
gujaf-18	211	13	markets	market	NOUN
gujaf-18	211	14	.	.	PUNCT
gujaf-18	212	1	journal	journal	NOUN
gujaf-18	212	2	of	of	ADP
gujaf-18	212	3	reviews	review	NOUN
gujaf-18	212	4	on	on	ADP
gujaf-18	212	5	global	global	ADJ
gujaf-18	212	6	economics	economic	NOUN
gujaf-18	212	7	,	,	PUNCT
gujaf-18	212	8	2(1	2(1	NUM
gujaf-18	212	9	)	)	PUNCT
gujaf-18	212	10	,	,	PUNCT
gujaf-18	212	11	46	46	NUM
gujaf-18	212	12	-	-	SYM
gujaf-18	212	13	59	59	NUM
gujaf-18	212	14	.	.	PUNCT
gujaf-18	212	15	gujaf	gujaf	NOUN
gujaf-18	212	16	:	:	PUNCT
gujaf-18	212	17	gusau	gusau	PROPN
gujaf-18	212	18	journal	journal	NOUN
gujaf-18	212	19	of	of	ADP
gujaf-18	212	20	accounting	accounting	NOUN
gujaf-18	212	21	and	and	CCONJ
gujaf-18	212	22	finance	finance	NOUN
gujaf-18	212	23	,	,	PUNCT
gujaf-18	212	24	vol	vol	NOUN
gujaf-18	212	25	.	.	PUNCT
gujaf-18	213	1	i	i	PRON
gujaf-18	213	2	,	,	PUNCT
gujaf-18	213	3	issue	issue	NOUN
gujaf-18	213	4	1	1	NUM
gujaf-18	213	5	,	,	PUNCT
gujaf-18	213	6	april	april	PROPN
gujaf-18	213	7	,	,	PUNCT
gujaf-18	213	8	2020	2020	NUM
gujaf-18	213	9	issn	issn	VERB
gujaf-18	213	10	2756	2756	NUM
gujaf-18	213	11	-	-	PUNCT
gujaf-18	213	12	665x	665x	NOUN
gujaf-18	213	13	15	15	NUM
gujaf-18	213	14	alsaeed	alsaeed	NOUN
gujaf-18	213	15	,	,	PUNCT
gujaf-18	213	16	k.	k.	PROPN
gujaf-18	213	17	(	(	PUNCT
gujaf-18	213	18	2006	2006	NUM
gujaf-18	213	19	)	)	PUNCT
gujaf-18	213	20	.	.	PUNCT
gujaf-18	214	1	the	the	DET
gujaf-18	214	2	association	association	NOUN
gujaf-18	214	3	between	between	ADP
gujaf-18	214	4	firm	firm	ADJ
gujaf-18	214	5	–	–	PUNCT
gujaf-18	214	6	specific	specific	ADJ
gujaf-18	214	7	characteristics	characteristic	NOUN
gujaf-18	214	8	and	and	CCONJ
gujaf-18	214	9	disclosure	disclosure	NOUN
gujaf-18	214	10	:	:	PUNCT
gujaf-18	214	11	the	the	DET
gujaf-18	214	12	case	case	NOUN
gujaf-18	214	13	of	of	ADP
gujaf-18	214	14	saudi	saudi	PROPN
gujaf-18	214	15	arabia	arabia	PROPN
gujaf-18	214	16	.	.	PUNCT
gujaf-18	215	1	managerial	managerial	ADJ
gujaf-18	215	2	auditing	auditing	NOUN
gujaf-18	215	3	journal	journal	NOUN
gujaf-18	215	4	,	,	PUNCT
gujaf-18	215	5	21(5	21(5	NUM
gujaf-18	215	6	)	)	PUNCT
gujaf-18	215	7	,	,	PUNCT
gujaf-18	215	8	476	476	NUM
gujaf-18	215	9	-	-	SYM
gujaf-18	215	10	496	496	NUM
gujaf-18	215	11	.	.	PUNCT
gujaf-18	216	1	anderson	anderson	PROPN
gujaf-18	216	2	,	,	PUNCT
gujaf-18	216	3	c.a	c.a	PROPN
gujaf-18	216	4	.	.	PROPN
gujaf-18	216	5	(	(	PUNCT
gujaf-18	216	6	2009	2009	NUM
gujaf-18	216	7	)	)	PUNCT
gujaf-18	216	8	.	.	PUNCT
gujaf-18	217	1	temperature	temperature	NOUN
gujaf-18	217	2	and	and	CCONJ
gujaf-18	217	3	aggression	aggression	NOUN
gujaf-18	217	4	:	:	PUNCT
gujaf-18	217	5	ubiquitous	ubiquitous	ADJ
gujaf-18	217	6	effects	effect	NOUN
gujaf-18	217	7	of	of	ADP
gujaf-18	217	8	heat	heat	NOUN
gujaf-18	217	9	on	on	ADP
gujaf-18	217	10	occurrence	occurrence	NOUN
gujaf-18	217	11	of	of	ADP
gujaf-18	217	12	human	human	ADJ
gujaf-18	217	13	violence	violence	NOUN
gujaf-18	217	14	.	.	PUNCT
gujaf-18	218	1	psychological	psychological	ADJ
gujaf-18	218	2	bulletin	bulletin	NOUN
gujaf-18	218	3	106	106	NUM
gujaf-18	218	4	,	,	PUNCT
gujaf-18	218	5	74	74	NUM
gujaf-18	218	6	-	-	SYM
gujaf-18	218	7	96	96	NUM
gujaf-18	218	8	.	.	PUNCT
gujaf-18	219	1	artiach	artiach	NOUN
gujaf-18	219	2	,	,	PUNCT
gujaf-18	219	3	t.	t.	PROPN
gujaf-18	219	4	,	,	PUNCT
gujaf-18	219	5	lee	lee	PROPN
gujaf-18	219	6	,	,	PUNCT
gujaf-18	219	7	d.	d.	PROPN
gujaf-18	219	8	,	,	PUNCT
gujaf-18	219	9	nelson	nelson	PROPN
gujaf-18	219	10	,	,	PUNCT
gujaf-18	219	11	d.	d.	PROPN
gujaf-18	219	12	,	,	PUNCT
gujaf-18	219	13	&	&	CCONJ
gujaf-18	219	14	walker	walker	PROPN
gujaf-18	219	15	,	,	PUNCT
gujaf-18	219	16	j.	j.	PROPN
gujaf-18	219	17	(	(	PUNCT
gujaf-18	219	18	2010	2010	NUM
gujaf-18	219	19	)	)	PUNCT
gujaf-18	219	20	.	.	PUNCT
gujaf-18	220	1	the	the	DET
gujaf-18	220	2	determinants	determinant	NOUN
gujaf-18	220	3	of	of	ADP
gujaf-18	220	4	corporate	corporate	ADJ
gujaf-18	220	5	sustainability	sustainability	NOUN
gujaf-18	220	6	performance	performance	NOUN
gujaf-18	220	7	.	.	PUNCT
gujaf-18	221	1	accounting	accounting	NOUN
gujaf-18	221	2	&	&	CCONJ
gujaf-18	221	3	finance,50(1),31	finance,50(1),31	PROPN
gujaf-18	221	4	-	-	PUNCT
gujaf-18	221	5	51	51	NUM
gujaf-18	221	6	.	.	PUNCT
gujaf-18	222	1	barako	barako	PROPN
gujaf-18	222	2	,	,	PUNCT
gujaf-18	222	3	d.g	d.g	PROPN
gujaf-18	222	4	.	.	PROPN
gujaf-18	222	5	,	,	PUNCT
gujaf-18	222	6	hancock	hancock	PROPN
gujaf-18	222	7	,	,	PUNCT
gujaf-18	222	8	p.	p.	PROPN
gujaf-18	222	9	,	,	PUNCT
gujaf-18	222	10	&	&	CCONJ
gujaf-18	222	11	izan	izan	PROPN
gujaf-18	222	12	,	,	PUNCT
gujaf-18	222	13	h.y	h.y	PROPN
gujaf-18	222	14	.	.	PROPN
gujaf-18	222	15	(	(	PUNCT
gujaf-18	222	16	2006	2006	NUM
gujaf-18	222	17	)	)	PUNCT
gujaf-18	222	18	.	.	PUNCT
gujaf-18	223	1	relationship	relationship	NOUN
gujaf-18	223	2	between	between	ADP
gujaf-18	223	3	corporate	corporate	ADJ
gujaf-18	223	4	governance	governance	NOUN
gujaf-18	223	5	attributes	attribute	NOUN
gujaf-18	223	6	and	and	CCONJ
gujaf-18	223	7	voluntary	voluntary	ADJ
gujaf-18	223	8	disclosures	disclosure	NOUN
gujaf-18	223	9	in	in	ADP
gujaf-18	223	10	annual	annual	ADJ
gujaf-18	223	11	reports	report	NOUN
gujaf-18	223	12	:	:	PUNCT
gujaf-18	223	13	the	the	DET
gujaf-18	223	14	kenyan	kenyan	ADJ
gujaf-18	223	15	experience	experience	NOUN
gujaf-18	223	16	.	.	PUNCT
gujaf-18	224	1	financial	financial	ADJ
gujaf-18	224	2	reporting	reporting	NOUN
gujaf-18	224	3	,	,	PUNCT
gujaf-18	224	4	regulation	regulation	NOUN
gujaf-18	224	5	and	and	CCONJ
gujaf-18	224	6	governance	governance	NOUN
gujaf-18	224	7	,	,	PUNCT
gujaf-18	224	8	5(1	5(1	NUM
gujaf-18	224	9	)	)	PUNCT
gujaf-18	224	10	,	,	PUNCT
gujaf-18	224	11	1	1	NUM
gujaf-18	224	12	-	-	SYM
gujaf-18	224	13	25	25	NUM
gujaf-18	224	14	.	.	PUNCT
gujaf-18	224	15	bennett	bennett	PROPN
gujaf-18	224	16	,	,	PUNCT
gujaf-18	224	17	m.	m.	NOUN
gujaf-18	224	18	,	,	PUNCT
gujaf-18	224	19	&	&	CCONJ
gujaf-18	224	20	james	james	PROPN
gujaf-18	224	21	,	,	PUNCT
gujaf-18	224	22	p.	p.	PROPN
gujaf-18	224	23	(	(	PUNCT
gujaf-18	224	24	1997	1997	NUM
gujaf-18	224	25	)	)	PUNCT
gujaf-18	224	26	.	.	PUNCT
gujaf-18	225	1	environment	environment	NOUN
gujaf-18	225	2	-	-	PUNCT
gujaf-18	225	3	related	relate	VERB
gujaf-18	225	4	management	management	NOUN
gujaf-18	225	5	accounting	accounting	NOUN
gujaf-18	225	6	:	:	PUNCT
gujaf-18	225	7	current	current	ADJ
gujaf-18	225	8	practice	practice	NOUN
gujaf-18	225	9	and	and	CCONJ
gujaf-18	225	10	future	future	ADJ
gujaf-18	225	11	trends	trend	NOUN
gujaf-18	225	12	.	.	PUNCT
gujaf-18	226	1	greener	green	ADJ
gujaf-18	226	2	management	management	PROPN
gujaf-18	226	3	international	international	PROPN
gujaf-18	226	4	,	,	PUNCT
gujaf-18	226	5	17	17	NUM
gujaf-18	226	6	,	,	PUNCT
gujaf-18	226	7	32	32	NUM
gujaf-18	226	8	-	-	SYM
gujaf-18	226	9	52	52	NUM
gujaf-18	226	10	.	.	PUNCT
gujaf-18	227	1	cooke	cooke	PROPN
gujaf-18	227	2	,	,	PUNCT
gujaf-18	227	3	t.e	t.e	PROPN
gujaf-18	227	4	.	.	PUNCT
gujaf-18	227	5	(	(	PUNCT
gujaf-18	227	6	1993	1993	NUM
gujaf-18	227	7	)	)	PUNCT
gujaf-18	227	8	.	.	PUNCT
gujaf-18	228	1	disclosure	disclosure	NOUN
gujaf-18	228	2	in	in	ADP
gujaf-18	228	3	japanese	japanese	ADJ
gujaf-18	228	4	corporate	corporate	ADJ
gujaf-18	228	5	annual	annual	ADJ
gujaf-18	228	6	reports	report	NOUN
gujaf-18	228	7	.	.	PUNCT
gujaf-18	229	1	journal	journal	NOUN
gujaf-18	229	2	of	of	ADP
gujaf-18	229	3	business	business	NOUN
gujaf-18	229	4	finance	finance	PROPN
gujaf-18	229	5	&	&	CCONJ
gujaf-18	229	6	accounting	accounting	PROPN
gujaf-18	229	7	,	,	PUNCT
gujaf-18	229	8	20	20	NUM
gujaf-18	229	9	,	,	PUNCT
gujaf-18	229	10	521	521	NUM
gujaf-18	229	11	-	-	SYM
gujaf-18	229	12	535	535	NUM
gujaf-18	229	13	.	.	PUNCT
gujaf-18	230	1	deegan	deegan	PROPN
gujaf-18	230	2	,	,	PUNCT
gujaf-18	230	3	c.	c.	PROPN
gujaf-18	230	4	&	&	CCONJ
gujaf-18	230	5	rakin	rakin	PROPN
gujaf-18	230	6	,	,	PUNCT
gujaf-18	230	7	a.	a.	NOUN
gujaf-18	230	8	(	(	PUNCT
gujaf-18	230	9	1999	1999	NUM
gujaf-18	230	10	)	)	PUNCT
gujaf-18	230	11	.	.	PUNCT
gujaf-18	231	1	determinant	determinant	ADJ
gujaf-18	231	2	factors	factor	NOUN
gujaf-18	231	3	of	of	ADP
gujaf-18	231	4	corporate	corporate	ADJ
gujaf-18	231	5	environmental	environmental	ADJ
gujaf-18	231	6	information	information	NOUN
gujaf-18	231	7	disclosure	disclosure	NOUN
gujaf-18	231	8	:	:	PUNCT
gujaf-18	231	9	an	an	DET
gujaf-18	231	10	empirical	empirical	ADJ
gujaf-18	231	11	study	study	NOUN
gujaf-18	231	12	of	of	ADP
gujaf-18	231	13	chinese	chinese	ADJ
gujaf-18	231	14	listed	list	VERB
gujaf-18	231	15	companies	company	NOUN
gujaf-18	231	16	.	.	PUNCT
gujaf-18	232	1	journal	journal	NOUN
gujaf-18	232	2	of	of	ADP
gujaf-18	232	3	cleaner	clean	ADJ
gujaf-18	232	4	production	production	NOUN
gujaf-18	232	5	.	.	PUNCT
gujaf-18	233	1	17(6	17(6	NUM
gujaf-18	233	2	)	)	PUNCT
gujaf-18	233	3	,	,	PUNCT
gujaf-18	233	4	385	385	NUM
gujaf-18	233	5	-	-	SYM
gujaf-18	233	6	400	400	NUM
gujaf-18	233	7	.	.	PUNCT
gujaf-18	234	1	delgado	delgado	NOUN
gujaf-18	234	2	-	-	PUNCT
gujaf-18	234	3	garcia	garcia	PROPN
gujaf-18	234	4	,	,	PUNCT
gujaf-18	234	5	j.b	j.b	PROPN
gujaf-18	234	6	.	.	PROPN
gujaf-18	234	7	,	,	PUNCT
gujaf-18	234	8	quevedo	quevedo	PROPN
gujaf-18	234	9	-	-	PUNCT
gujaf-18	234	10	puente	puente	PROPN
gujaf-18	234	11	,	,	PUNCT
gujaf-18	234	12	e.	e.	PROPN
gujaf-18	234	13	,	,	PUNCT
gujaf-18	234	14	fuente	fuente	NOUN
gujaf-18	234	15	-	-	PUNCT
gujaf-18	234	16	sabate	sabate	NOUN
gujaf-18	234	17	,	,	PUNCT
gujaf-18	234	18	j.m	j.m	PROPN
gujaf-18	234	19	.	.	PROPN
gujaf-18	234	20	(	(	PUNCT
gujaf-18	234	21	2010	2010	NUM
gujaf-18	234	22	)	)	PUNCT
gujaf-18	234	23	,	,	PUNCT
gujaf-18	234	24	the	the	DET
gujaf-18	234	25	impact	impact	NOUN
gujaf-18	234	26	of	of	ADP
gujaf-18	234	27	ownership	ownership	NOUN
gujaf-18	234	28	structure	structure	NOUN
gujaf-18	234	29	on	on	ADP
gujaf-18	234	30	corporate	corporate	ADJ
gujaf-18	234	31	reputation	reputation	NOUN
gujaf-18	234	32	:	:	PUNCT
gujaf-18	234	33	evidence	evidence	NOUN
gujaf-18	234	34	from	from	ADP
gujaf-18	234	35	spain	spain	PROPN
gujaf-18	234	36	.	.	PUNCT
gujaf-18	235	1	corporate	corporate	ADJ
gujaf-18	235	2	governance	governance	NOUN
gujaf-18	235	3	:	:	PUNCT
gujaf-18	235	4	an	an	DET
gujaf-18	235	5	international	international	ADJ
gujaf-18	235	6	review	review	NOUN
gujaf-18	235	7	,	,	PUNCT
gujaf-18	235	8	18(6	18(6	NOUN
gujaf-18	235	9	)	)	PUNCT
gujaf-18	235	10	,	,	PUNCT
gujaf-18	235	11	540	540	NUM
gujaf-18	235	12	-	-	SYM
gujaf-18	235	13	556	556	NUM
gujaf-18	235	14	.	.	PUNCT
gujaf-18	236	1	elkington	elkington	PROPN
gujaf-18	236	2	,	,	PUNCT
gujaf-18	236	3	j.	j.	PROPN
gujaf-18	236	4	(	(	PUNCT
gujaf-18	236	5	1997	1997	NUM
gujaf-18	236	6	)	)	PUNCT
gujaf-18	236	7	.	.	PUNCT
gujaf-18	237	1	triple	triple	ADJ
gujaf-18	237	2	bottom	bottom	ADJ
gujaf-18	237	3	line	line	NOUN
gujaf-18	237	4	reporting	reporting	NOUN
gujaf-18	237	5	:	:	PUNCT
gujaf-18	237	6	looking	look	VERB
gujaf-18	237	7	for	for	ADP
gujaf-18	237	8	balance	balance	NOUN
gujaf-18	237	9	,	,	PUNCT
gujaf-18	237	10	australian	australian	ADJ
gujaf-18	237	11	accountant	accountant	NOUN
gujaf-18	237	12	,	,	PUNCT
gujaf-18	237	13	69(2	69(2	NOUN
gujaf-18	237	14	)	)	PUNCT
gujaf-18	237	15	,	,	PUNCT
gujaf-18	237	16	18	18	NUM
gujaf-18	237	17	-	-	SYM
gujaf-18	237	18	21	21	NUM
gujaf-18	237	19	.	.	PUNCT
gujaf-18	237	20	fortanier	fortanier	NOUN
gujaf-18	237	21	,	,	PUNCT
gujaf-18	237	22	f.	f.	PROPN
gujaf-18	237	23	,	,	PUNCT
gujaf-18	237	24	kolk	kolk	PROPN
gujaf-18	237	25	,	,	PUNCT
gujaf-18	237	26	a.	a.	NOUN
gujaf-18	237	27	,	,	PUNCT
gujaf-18	237	28	&	&	CCONJ
gujaf-18	237	29	pinkse	pinkse	PROPN
gujaf-18	237	30	,	,	PUNCT
gujaf-18	237	31	j.	j.	PROPN
gujaf-18	237	32	(	(	PUNCT
gujaf-18	237	33	2011	2011	NUM
gujaf-18	237	34	)	)	PUNCT
gujaf-18	237	35	.	.	PUNCT
gujaf-18	238	1	harmonization	harmonization	NOUN
gujaf-18	238	2	in	in	ADP
gujaf-18	238	3	csr	csr	NOUN
gujaf-18	238	4	reporting	reporting	NOUN
gujaf-18	238	5	:	:	PUNCT
gujaf-18	238	6	mnes	mne	NOUN
gujaf-18	238	7	and	and	CCONJ
gujaf-18	238	8	global	global	ADJ
gujaf-18	238	9	csr	csr	NOUN
gujaf-18	238	10	standards	standard	NOUN
gujaf-18	238	11	.	.	PUNCT
gujaf-18	239	1	management	management	PROPN
gujaf-18	239	2	international	international	PROPN
gujaf-18	239	3	review	review	PROPN
gujaf-18	239	4	,	,	PUNCT
gujaf-18	239	5	51(1	51(1	NUM
gujaf-18	239	6	)	)	PUNCT
gujaf-18	239	7	,	,	PUNCT
gujaf-18	239	8	665–696	665–696	NUM
gujaf-18	239	9	.	.	PUNCT
gujaf-18	240	1	gallo	gallo	PROPN
gujaf-18	240	2	,	,	PUNCT
gujaf-18	240	3	p.	p.	PROPN
gujaf-18	240	4	,	,	PUNCT
gujaf-18	240	5	jones	jones	PROPN
gujaf-18	240	6	,	,	PUNCT
gujaf-18	240	7	j.	j.	PROPN
gujaf-18	240	8	,	,	PUNCT
gujaf-18	240	9	&	&	CCONJ
gujaf-18	240	10	christensen	christensen	PROPN
gujaf-18	240	11	,	,	PUNCT
gujaf-18	240	12	l.	l.	PROPN
gujaf-18	240	13	(	(	PUNCT
gujaf-18	240	14	2011	2011	NUM
gujaf-18	240	15	)	)	PUNCT
gujaf-18	240	16	.	.	PUNCT
gujaf-18	241	1	firm	firm	ADJ
gujaf-18	241	2	size	size	NOUN
gujaf-18	241	3	matters	matter	VERB
gujaf-18	241	4	:	:	PUNCT
gujaf-18	241	5	an	an	DET
gujaf-18	241	6	empirical	empirical	ADJ
gujaf-18	241	7	investigation	investigation	NOUN
gujaf-18	241	8	of	of	ADP
gujaf-18	241	9	organizational	organizational	ADJ
gujaf-18	241	10	size	size	NOUN
gujaf-18	241	11	and	and	CCONJ
gujaf-18	241	12	ownership	ownership	NOUN
gujaf-18	241	13	on	on	ADP
gujaf-18	241	14	sustainability	sustainability	NOUN
gujaf-18	241	15	-	-	PUNCT
gujaf-18	241	16	related	relate	VERB
gujaf-18	241	17	behaviors	behavior	NOUN
gujaf-18	241	18	.	.	PUNCT
gujaf-18	242	1	business	business	NOUN
gujaf-18	242	2	&	&	CCONJ
gujaf-18	242	3	society	society	PROPN
gujaf-18	242	4	,	,	PUNCT
gujaf-18	242	5	50	50	NUM
gujaf-18	242	6	,	,	PUNCT
gujaf-18	242	7	315–349	315–349	NUM
gujaf-18	242	8	.	.	PUNCT
gujaf-18	243	1	gray	gray	PROPN
gujaf-18	243	2	,	,	PUNCT
gujaf-18	243	3	r.	r.	PROPN
gujaf-18	243	4	,	,	PUNCT
gujaf-18	243	5	kouhy	kouhy	PROPN
gujaf-18	243	6	,	,	PUNCT
gujaf-18	243	7	r	r	NOUN
gujaf-18	243	8	&	&	CCONJ
gujaf-18	243	9	lavers	lavers	PROPN
gujaf-18	243	10	,	,	PUNCT
gujaf-18	243	11	s.	s.	PROPN
gujaf-18	243	12	(	(	PUNCT
gujaf-18	243	13	1995	1995	NUM
gujaf-18	243	14	)	)	PUNCT
gujaf-18	243	15	.	.	PUNCT
gujaf-18	244	1	corporate	corporate	ADJ
gujaf-18	244	2	social	social	ADJ
gujaf-18	244	3	and	and	CCONJ
gujaf-18	244	4	environmental	environmental	ADJ
gujaf-18	244	5	reporting	reporting	NOUN
gujaf-18	244	6	,	,	PUNCT
gujaf-18	244	7	a	a	DET
gujaf-18	244	8	review	review	NOUN
gujaf-18	244	9	of	of	ADP
gujaf-18	244	10	the	the	DET
gujaf-18	244	11	literature	literature	NOUN
gujaf-18	244	12	and	and	CCONJ
gujaf-18	244	13	a	a	DET
gujaf-18	244	14	longitudinal	longitudinal	ADJ
gujaf-18	244	15	study	study	NOUN
gujaf-18	244	16	of	of	ADP
gujaf-18	244	17	uk	uk	PROPN
gujaf-18	244	18	.	.	PROPN
gujaf-18	244	19	disclosures	disclosure	NOUN
gujaf-18	244	20	.	.	PUNCT
gujaf-18	245	1	accounting	accounting	NOUN
gujaf-18	245	2	,	,	PUNCT
gujaf-18	245	3	auditing	auditing	NOUN
gujaf-18	245	4	and	and	CCONJ
gujaf-18	245	5	accountability	accountability	NOUN
gujaf-18	245	6	journal	journal	NOUN
gujaf-18	245	7	,	,	PUNCT
gujaf-18	245	8	8(2	8(2	NUM
gujaf-18	245	9	)	)	PUNCT
gujaf-18	245	10	,	,	PUNCT
gujaf-18	245	11	1	1	NUM
gujaf-18	245	12	-	-	SYM
gujaf-18	245	13	15	15	NUM
gujaf-18	245	14	.	.	PUNCT
gujaf-18	246	1	guthrie	guthrie	PROPN
gujaf-18	246	2	,	,	PUNCT
gujaf-18	246	3	j.e	j.e	PROPN
gujaf-18	246	4	.	.	PROPN
gujaf-18	246	5	&	&	CCONJ
gujaf-18	246	6	parker	parker	PROPN
gujaf-18	246	7	,	,	PUNCT
gujaf-18	246	8	l.d	l.d	PROPN
gujaf-18	246	9	.	.	PROPN
gujaf-18	246	10	(	(	PUNCT
gujaf-18	246	11	1989	1989	NUM
gujaf-18	246	12	)	)	PUNCT
gujaf-18	246	13	.	.	PUNCT
gujaf-18	247	1	corporate	corporate	ADJ
gujaf-18	247	2	social	social	ADJ
gujaf-18	247	3	disclosure	disclosure	NOUN
gujaf-18	247	4	practice	practice	NOUN
gujaf-18	247	5	:	:	PUNCT
gujaf-18	247	6	a	a	DET
gujaf-18	247	7	comparative	comparative	ADJ
gujaf-18	247	8	international	international	ADJ
gujaf-18	247	9	analysis	analysis	NOUN
gujaf-18	247	10	,	,	PUNCT
gujaf-18	247	11	advances	advance	NOUN
gujaf-18	247	12	in	in	ADP
gujaf-18	247	13	public	public	ADJ
gujaf-18	247	14	interest	interest	NOUN
gujaf-18	247	15	accounting	accounting	NOUN
gujaf-18	247	16	,	,	PUNCT
gujaf-18	247	17	3	3	X
gujaf-18	247	18	.	.	X
gujaf-18	247	19	gujaf	gujaf	NOUN
gujaf-18	247	20	:	:	PUNCT
gujaf-18	247	21	gusau	gusau	PROPN
gujaf-18	247	22	journal	journal	NOUN
gujaf-18	247	23	of	of	ADP
gujaf-18	247	24	accounting	accounting	NOUN
gujaf-18	247	25	and	and	CCONJ
gujaf-18	247	26	finance	finance	NOUN
gujaf-18	247	27	,	,	PUNCT
gujaf-18	247	28	vol	vol	NOUN
gujaf-18	247	29	.	.	PUNCT
gujaf-18	248	1	i	i	PRON
gujaf-18	248	2	,	,	PUNCT
gujaf-18	248	3	issue	issue	NOUN
gujaf-18	248	4	1	1	NUM
gujaf-18	248	5	,	,	PUNCT
gujaf-18	248	6	april	april	PROPN
gujaf-18	248	7	,	,	PUNCT
gujaf-18	248	8	2020	2020	NUM
gujaf-18	248	9	issn	issn	VERB
gujaf-18	248	10	2756	2756	NUM
gujaf-18	248	11	-	-	PUNCT
gujaf-18	248	12	665x	665x	PROPN
gujaf-18	248	13	16	16	NUM
gujaf-18	248	14	haider	haider	NOUN
gujaf-18	248	15	,	,	PUNCT
gujaf-18	248	16	m.d	m.d	PROPN
gujaf-18	248	17	.	.	PROPN
gujaf-18	248	18	(	(	PUNCT
gujaf-18	248	19	2010	2010	NUM
gujaf-18	248	20	)	)	PUNCT
gujaf-18	248	21	.	.	PUNCT
gujaf-18	249	1	an	an	DET
gujaf-18	249	2	overview	overview	NOUN
gujaf-18	249	3	of	of	ADP
gujaf-18	249	4	corporate	corporate	ADJ
gujaf-18	249	5	social	social	ADJ
gujaf-18	249	6	and	and	CCONJ
gujaf-18	249	7	environmental	environmental	ADJ
gujaf-18	249	8	reporting	reporting	NOUN
gujaf-18	249	9	(	(	PUNCT
gujaf-18	249	10	cser	cser	NOUN
gujaf-18	249	11	)	)	PUNCT
gujaf-18	249	12	in	in	ADP
gujaf-18	249	13	developing	develop	VERB
gujaf-18	249	14	countries	country	NOUN
gujaf-18	249	15	.	.	PUNCT
gujaf-18	250	1	issues	issue	NOUN
gujaf-18	250	2	in	in	ADP
gujaf-18	250	3	social	social	ADJ
gujaf-18	250	4	and	and	CCONJ
gujaf-18	250	5	environmental	environmental	ADJ
gujaf-18	250	6	accounting	accounting	NOUN
gujaf-18	250	7	,	,	PUNCT
gujaf-18	250	8	4(1	4(1	NOUN
gujaf-18	250	9	)	)	PUNCT
gujaf-18	250	10	,	,	PUNCT
gujaf-18	250	11	3	3	NUM
gujaf-18	250	12	-	-	SYM
gujaf-18	250	13	17	17	NUM
gujaf-18	250	14	.	.	PUNCT
gujaf-18	251	1	haniffa	haniffa	PROPN
gujaf-18	251	2	,	,	PUNCT
gujaf-18	251	3	r.	r.	PROPN
gujaf-18	251	4	,	,	PUNCT
gujaf-18	251	5	&	&	CCONJ
gujaf-18	251	6	cooke	cooke	PROPN
gujaf-18	251	7	,	,	PUNCT
gujaf-18	251	8	t.	t.	PROPN
gujaf-18	251	9	e.	e.	PROPN
gujaf-18	251	10	(	(	PUNCT
gujaf-18	251	11	2005	2005	NUM
gujaf-18	251	12	)	)	PUNCT
gujaf-18	251	13	.	.	PUNCT
gujaf-18	252	1	the	the	DET
gujaf-18	252	2	impact	impact	NOUN
gujaf-18	252	3	of	of	ADP
gujaf-18	252	4	culture	culture	NOUN
gujaf-18	252	5	and	and	CCONJ
gujaf-18	252	6	governance	governance	NOUN
gujaf-18	252	7	on	on	ADP
gujaf-18	252	8	corporate	corporate	ADJ
gujaf-18	252	9	social	social	ADJ
gujaf-18	252	10	reporting	reporting	NOUN
gujaf-18	252	11	.	.	PUNCT
gujaf-18	253	1	journal	journal	NOUN
gujaf-18	253	2	of	of	ADP
gujaf-18	253	3	accounting	accounting	NOUN
gujaf-18	253	4	and	and	CCONJ
gujaf-18	253	5	public	public	ADJ
gujaf-18	253	6	policy	policy	NOUN
gujaf-18	253	7	,	,	PUNCT
gujaf-18	253	8	24(1	24(1	NUM
gujaf-18	253	9	)	)	PUNCT
gujaf-18	253	10	,	,	PUNCT
gujaf-18	253	11	391–430	391–430	NUM
gujaf-18	253	12	.	.	PUNCT
gujaf-18	254	1	ho	ho	PROPN
gujaf-18	254	2	,	,	PUNCT
gujaf-18	254	3	p.h	p.h	PROPN
gujaf-18	254	4	.	.	PROPN
gujaf-18	254	5	,	,	PUNCT
gujaf-18	254	6	&	&	CCONJ
gujaf-18	254	7	taylor	taylor	PROPN
gujaf-18	254	8	,	,	PUNCT
gujaf-18	254	9	g.	g.	PROPN
gujaf-18	254	10	(	(	PUNCT
gujaf-18	254	11	2013	2013	NUM
gujaf-18	254	12	)	)	PUNCT
gujaf-18	254	13	.	.	PUNCT
gujaf-18	255	1	corporate	corporate	ADJ
gujaf-18	255	2	governance	governance	NOUN
gujaf-18	255	3	and	and	CCONJ
gujaf-18	255	4	different	different	ADJ
gujaf-18	255	5	types	type	NOUN
gujaf-18	255	6	of	of	ADP
gujaf-18	255	7	voluntary	voluntary	ADJ
gujaf-18	255	8	disclosure	disclosure	NOUN
gujaf-18	255	9	.	.	PUNCT
gujaf-18	256	1	pacific	pacific	PROPN
gujaf-18	256	2	accounting	accounting	PROPN
gujaf-18	256	3	review	review	PROPN
gujaf-18	256	4	,	,	PUNCT
gujaf-18	256	5	25(1	25(1	NUM
gujaf-18	256	6	)	)	PUNCT
gujaf-18	256	7	,	,	PUNCT
gujaf-18	256	8	4	4	NUM
gujaf-18	256	9	-	-	SYM
gujaf-18	256	10	29	29	NUM
gujaf-18	256	11	.	.	PUNCT
gujaf-18	257	1	hooghiemstrat	hooghiemstrat	NOUN
gujaf-18	257	2	,	,	PUNCT
gujaf-18	257	3	a.	a.	PROPN
gujaf-18	257	4	,	,	PUNCT
gujaf-18	257	5	&	&	CCONJ
gujaf-18	257	6	donovan	donovan	PROPN
gujaf-18	257	7	,	,	PUNCT
gujaf-18	257	8	o.	o.	PROPN
gujaf-18	257	9	(	(	PUNCT
gujaf-18	257	10	2000	2000	NUM
gujaf-18	257	11	)	)	PUNCT
gujaf-18	257	12	.	.	PUNCT
gujaf-18	258	1	environmental	environmental	ADJ
gujaf-18	258	2	management	management	PROPN
gujaf-18	258	3	accounting	accounting	NOUN
gujaf-18	258	4	(	(	PUNCT
gujaf-18	258	5	ema	ema	PROPN
gujaf-18	258	6	)	)	PUNCT
gujaf-18	258	7	,	,	PUNCT
gujaf-18	258	8	project	project	PROPN
gujaf-18	258	9	victoria	victoria	PROPN
gujaf-18	258	10	australia	australia	PROPN
gujaf-18	258	11	.	.	PUNCT
gujaf-18	259	1	howes	howes	PROPN
gujaf-18	259	2	,	,	PUNCT
gujaf-18	259	3	r.	r.	PROPN
gujaf-18	259	4	(	(	PUNCT
gujaf-18	259	5	2002	2002	NUM
gujaf-18	259	6	)	)	PUNCT
gujaf-18	259	7	.	.	PUNCT
gujaf-18	260	1	environmental	environmental	ADJ
gujaf-18	260	2	cost	cost	NOUN
gujaf-18	260	3	accounting	accounting	NOUN
gujaf-18	260	4	:	:	PUNCT
gujaf-18	260	5	an	an	DET
gujaf-18	260	6	introduction	introduction	NOUN
gujaf-18	260	7	and	and	CCONJ
gujaf-18	260	8	practical	practical	ADJ
gujaf-18	260	9	guide	guide	NOUN
gujaf-18	260	10	,	,	PUNCT
gujaf-18	260	11	london	london	PROPN
gujaf-18	260	12	.	.	PUNCT
gujaf-18	261	1	the	the	DET
gujaf-18	261	2	chartered	chartered	PROPN
gujaf-18	261	3	institute	institute	PROPN
gujaf-18	261	4	of	of	ADP
gujaf-18	261	5	management	management	NOUN
gujaf-18	261	6	accountants	accountant	NOUN
gujaf-18	261	7	.	.	PUNCT
gujaf-18	262	1	halme	halme	NOUN
gujaf-18	262	2	,	,	PUNCT
gujaf-18	262	3	m.	m.	NOUN
gujaf-18	262	4	,	,	PUNCT
gujaf-18	262	5	roome	roome	NOUN
gujaf-18	262	6	,	,	PUNCT
gujaf-18	262	7	n.	n.	NOUN
gujaf-18	262	8	,	,	PUNCT
gujaf-18	262	9	&	&	CCONJ
gujaf-18	262	10	dobers	dober	NOUN
gujaf-18	262	11	,	,	PUNCT
gujaf-18	262	12	p.	p.	NOUN
gujaf-18	262	13	(	(	PUNCT
gujaf-18	262	14	2009	2009	NUM
gujaf-18	262	15	)	)	PUNCT
gujaf-18	262	16	.	.	PUNCT
gujaf-18	263	1	corporate	corporate	ADJ
gujaf-18	263	2	responsibility	responsibility	NOUN
gujaf-18	263	3	:	:	PUNCT
gujaf-18	263	4	reflections	reflection	NOUN
gujaf-18	263	5	on	on	ADP
gujaf-18	263	6	context	context	NOUN
gujaf-18	263	7	and	and	CCONJ
gujaf-18	263	8	consequences	consequence	NOUN
gujaf-18	263	9	.	.	PUNCT
gujaf-18	264	1	scandinavian	scandinavian	ADJ
gujaf-18	264	2	journal	journal	PROPN
gujaf-18	264	3	of	of	ADP
gujaf-18	264	4	management	management	NOUN
gujaf-18	264	5	,	,	PUNCT
gujaf-18	264	6	25(1	25(1	NUM
gujaf-18	264	7	)	)	PUNCT
gujaf-18	264	8	,	,	PUNCT
gujaf-18	264	9	1	1	NUM
gujaf-18	264	10	-	-	SYM
gujaf-18	264	11	9	9	NUM
gujaf-18	264	12	.	.	PUNCT
gujaf-18	265	1	international	international	PROPN
gujaf-18	265	2	federation	federation	PROPN
gujaf-18	265	3	of	of	ADP
gujaf-18	265	4	accountants	accountant	NOUN
gujaf-18	265	5	(	(	PUNCT
gujaf-18	265	6	1998	1998	NUM
gujaf-18	265	7	)	)	PUNCT
gujaf-18	265	8	.	.	PUNCT
gujaf-18	266	1	management	management	NOUN
gujaf-18	266	2	accounting	accounting	NOUN
gujaf-18	266	3	concepts	concept	NOUN
gujaf-18	266	4	.	.	PUNCT
gujaf-18	267	1	new	new	PROPN
gujaf-18	267	2	york	york	PROPN
gujaf-18	267	3	jennifer	jennifer	PROPN
gujaf-18	267	4	ho	ho	PROPN
gujaf-18	267	5	,	,	PUNCT
gujaf-18	267	6	l.	l.	PROPN
gujaf-18	267	7	c.	c.	PROPN
gujaf-18	267	8	,	,	PUNCT
gujaf-18	267	9	&	&	CCONJ
gujaf-18	267	10	taylor	taylor	PROPN
gujaf-18	267	11	,	,	PUNCT
gujaf-18	267	12	m.	m.	PROPN
gujaf-18	267	13	e.	e.	PROPN
gujaf-18	267	14	(	(	PUNCT
gujaf-18	267	15	2007	2007	NUM
gujaf-18	267	16	)	)	PUNCT
gujaf-18	267	17	.	.	PUNCT
gujaf-18	268	1	an	an	DET
gujaf-18	268	2	empirical	empirical	ADJ
gujaf-18	268	3	analysis	analysis	NOUN
gujaf-18	268	4	of	of	ADP
gujaf-18	268	5	triple	triple	ADJ
gujaf-18	268	6	bottomline	bottomline	NOUN
gujaf-18	268	7	reporting	reporting	NOUN
gujaf-18	268	8	and	and	CCONJ
gujaf-18	268	9	its	its	PRON
gujaf-18	268	10	determinants	determinant	NOUN
gujaf-18	268	11	:	:	PUNCT
gujaf-18	268	12	evidence	evidence	NOUN
gujaf-18	268	13	from	from	ADP
gujaf-18	268	14	the	the	DET
gujaf-18	268	15	united	united	PROPN
gujaf-18	268	16	states	states	PROPN
gujaf-18	268	17	and	and	CCONJ
gujaf-18	268	18	japan	japan	PROPN
gujaf-18	268	19	.	.	PUNCT
gujaf-18	269	1	journal	journal	PROPN
gujaf-18	269	2	of	of	ADP
gujaf-18	269	3	international	international	ADJ
gujaf-18	269	4	financial	financial	ADJ
gujaf-18	269	5	management	management	NOUN
gujaf-18	269	6	and	and	CCONJ
gujaf-18	269	7	accounting	accounting	NOUN
gujaf-18	269	8	.	.	PUNCT
gujaf-18	270	1	18(2	18(2	NUM
gujaf-18	270	2	)	)	PUNCT
gujaf-18	270	3	,	,	PUNCT
gujaf-18	270	4	123	123	NUM
gujaf-18	270	5	-	-	SYM
gujaf-18	270	6	150	150	NUM
gujaf-18	270	7	.	.	PUNCT
gujaf-18	271	1	kansal	kansal	NOUN
gujaf-18	271	2	,	,	PUNCT
gujaf-18	271	3	m.	m.	NOUN
gujaf-18	271	4	,	,	PUNCT
gujaf-18	271	5	joshi	joshi	PROPN
gujaf-18	271	6	,	,	PUNCT
gujaf-18	271	7	m.	m.	NOUN
gujaf-18	271	8	,	,	PUNCT
gujaf-18	271	9	&	&	CCONJ
gujaf-18	271	10	batra	batra	PROPN
gujaf-18	271	11	,	,	PUNCT
gujaf-18	271	12	g.	g.	PROPN
gujaf-18	271	13	s.	s.	PROPN
gujaf-18	271	14	(	(	PUNCT
gujaf-18	271	15	2014	2014	NUM
gujaf-18	271	16	)	)	PUNCT
gujaf-18	271	17	.	.	PUNCT
gujaf-18	272	1	determinants	determinant	NOUN
gujaf-18	272	2	of	of	ADP
gujaf-18	272	3	corporate	corporate	ADJ
gujaf-18	272	4	social	social	ADJ
gujaf-18	272	5	responsibility	responsibility	NOUN
gujaf-18	272	6	disclosures	disclosure	NOUN
gujaf-18	272	7	:	:	PUNCT
gujaf-18	272	8	evidence	evidence	NOUN
gujaf-18	272	9	from	from	ADP
gujaf-18	272	10	india	india	PROPN
gujaf-18	272	11	.	.	PUNCT
gujaf-18	273	1	advances	advance	NOUN
gujaf-18	273	2	in	in	ADP
gujaf-18	273	3	accounting	account	VERB
gujaf-18	273	4	,	,	PUNCT
gujaf-18	273	5	incorporating	incorporate	VERB
gujaf-18	273	6	advances	advance	NOUN
gujaf-18	273	7	in	in	ADP
gujaf-18	273	8	international	international	ADJ
gujaf-18	273	9	accounting	accounting	NOUN
gujaf-18	273	10	.	.	PUNCT
gujaf-18	274	1	30(1	30(1	NUM
gujaf-18	274	2	)	)	PUNCT
gujaf-18	274	3	,	,	PUNCT
gujaf-18	274	4	217	217	NUM
gujaf-18	274	5	-	-	SYM
gujaf-18	274	6	229	229	NUM
gujaf-18	274	7	.	.	PUNCT
gujaf-18	275	1	kent	kent	PROPN
gujaf-18	275	2	,	,	PUNCT
gujaf-18	275	3	p.	p.	PROPN
gujaf-18	275	4	,	,	PUNCT
gujaf-18	275	5	&	&	CCONJ
gujaf-18	275	6	monem	monem	PROPN
gujaf-18	275	7	,	,	PUNCT
gujaf-18	275	8	r.	r.	PROPN
gujaf-18	275	9	(	(	PUNCT
gujaf-18	275	10	2008	2008	NUM
gujaf-18	275	11	)	)	PUNCT
gujaf-18	275	12	.	.	PUNCT
gujaf-18	276	1	what	what	PRON
gujaf-18	276	2	drives	drive	VERB
gujaf-18	276	3	tbl	tbl	NOUN
gujaf-18	276	4	reporting	reporting	NOUN
gujaf-18	276	5	:	:	PUNCT
gujaf-18	276	6	good	good	ADJ
gujaf-18	276	7	governance	governance	NOUN
gujaf-18	276	8	or	or	CCONJ
gujaf-18	276	9	threat	threat	NOUN
gujaf-18	276	10	to	to	AUX
gujaf-18	276	11	legitimacy	legitimacy	NOUN
gujaf-18	276	12	?	?	PUNCT
gujaf-18	277	1	australian	australian	ADJ
gujaf-18	277	2	accounting	accounting	NOUN
gujaf-18	277	3	review	review	NOUN
gujaf-18	277	4	,	,	PUNCT
gujaf-18	277	5	18(1	18(1	NUM
gujaf-18	277	6	)	)	PUNCT
gujaf-18	277	7	,	,	PUNCT
gujaf-18	277	8	297	297	NUM
gujaf-18	277	9	-	-	SYM
gujaf-18	277	10	309	309	NUM
gujaf-18	277	11	.	.	PUNCT
gujaf-18	278	1	kolk	kolk	PROPN
gujaf-18	278	2	,	,	PUNCT
gujaf-18	278	3	a.	a.	NOUN
gujaf-18	278	4	,	,	PUNCT
gujaf-18	278	5	&	&	CCONJ
gujaf-18	278	6	perego	perego	PROPN
gujaf-18	278	7	,	,	PUNCT
gujaf-18	278	8	p.	p.	NOUN
gujaf-18	278	9	(	(	PUNCT
gujaf-18	278	10	2010	2010	NUM
gujaf-18	278	11	)	)	PUNCT
gujaf-18	278	12	.	.	PUNCT
gujaf-18	279	1	determinants	determinant	NOUN
gujaf-18	279	2	of	of	ADP
gujaf-18	279	3	the	the	DET
gujaf-18	279	4	adoption	adoption	NOUN
gujaf-18	279	5	of	of	ADP
gujaf-18	279	6	sustainability	sustainability	NOUN
gujaf-18	279	7	assurance	assurance	NOUN
gujaf-18	279	8	statements	statement	NOUN
gujaf-18	279	9	:	:	PUNCT
gujaf-18	279	10	an	an	DET
gujaf-18	279	11	international	international	ADJ
gujaf-18	279	12	investigation	investigation	NOUN
gujaf-18	279	13	.	.	PUNCT
gujaf-18	280	1	business	business	NOUN
gujaf-18	280	2	strategy	strategy	NOUN
gujaf-18	280	3	and	and	CCONJ
gujaf-18	280	4	the	the	DET
gujaf-18	280	5	environment	environment	NOUN
gujaf-18	280	6	,	,	PUNCT
gujaf-18	280	7	19(3	19(3	NUM
gujaf-18	280	8	)	)	PUNCT
gujaf-18	280	9	,	,	PUNCT
gujaf-18	280	10	182	182	NUM
gujaf-18	280	11	-	-	SYM
gujaf-18	280	12	198	198	NUM
gujaf-18	280	13	.	.	PUNCT
gujaf-18	281	1	kuzey	kuzey	PROPN
gujaf-18	281	2	,	,	PUNCT
gujaf-18	281	3	c.	c.	PROPN
gujaf-18	281	4	,	,	PUNCT
gujaf-18	281	5	&	&	CCONJ
gujaf-18	281	6	uyar	uyar	PROPN
gujaf-18	281	7	,	,	PUNCT
gujaf-18	281	8	a.	a.	NOUN
gujaf-18	281	9	(	(	PUNCT
gujaf-18	281	10	2016	2016	NUM
gujaf-18	281	11	)	)	PUNCT
gujaf-18	281	12	.	.	PUNCT
gujaf-18	282	1	determinants	determinant	NOUN
gujaf-18	282	2	of	of	ADP
gujaf-18	282	3	sustainability	sustainability	NOUN
gujaf-18	282	4	reporting	reporting	NOUN
gujaf-18	282	5	and	and	CCONJ
gujaf-18	282	6	its	its	PRON
gujaf-18	282	7	impact	impact	NOUN
gujaf-18	282	8	on	on	ADP
gujaf-18	282	9	firm	firm	ADJ
gujaf-18	282	10	value	value	NOUN
gujaf-18	282	11	:	:	PUNCT
gujaf-18	282	12	evidence	evidence	NOUN
gujaf-18	282	13	from	from	ADP
gujaf-18	282	14	the	the	DET
gujaf-18	282	15	emerging	emerge	VERB
gujaf-18	282	16	market	market	NOUN
gujaf-18	282	17	of	of	ADP
gujaf-18	282	18	turkey	turkey	PROPN
gujaf-18	282	19	.	.	PUNCT
gujaf-18	283	1	journal	journal	PROPN
gujaf-18	283	2	of	of	ADP
gujaf-18	283	3	cleaner	clean	ADJ
gujaf-18	283	4	production	production	NOUN
gujaf-18	283	5	,	,	PUNCT
gujaf-18	283	6	143(1	143(1	NUM
gujaf-18	283	7	)	)	PUNCT
gujaf-18	283	8	,	,	PUNCT
gujaf-18	283	9	27	27	NUM
gujaf-18	283	10	-	-	SYM
gujaf-18	283	11	39	39	NUM
gujaf-18	283	12	.	.	PUNCT
gujaf-18	284	1	karim	karim	PROPN
gujaf-18	284	2	,	,	PUNCT
gujaf-18	284	3	ke	ke	PROPN
gujaf-18	284	4	.	.	PUNCT
gujaf-18	284	5	,	,	PUNCT
gujaf-18	284	6	lacina	lacina	PROPN
gujaf-18	284	7	,	,	PUNCT
gujaf-18	284	8	m.j	m.j	PROPN
gujaf-18	284	9	.	.	PROPN
gujaf-18	284	10	,	,	PUNCT
gujaf-18	284	11	&	&	CCONJ
gujaf-18	284	12	rutledge	rutledge	PROPN
gujaf-18	284	13	,	,	PUNCT
gujaf-18	284	14	r.w	r.w	PROPN
gujaf-18	284	15	.	.	PROPN
gujaf-18	284	16	(	(	PUNCT
gujaf-18	284	17	2006	2006	NUM
gujaf-18	284	18	)	)	PUNCT
gujaf-18	284	19	.	.	PUNCT
gujaf-18	285	1	the	the	DET
gujaf-18	285	2	association	association	NOUN
gujaf-18	285	3	between	between	ADP
gujaf-18	285	4	firm	firm	ADJ
gujaf-18	285	5	characteristics	characteristic	NOUN
gujaf-18	285	6	and	and	CCONJ
gujaf-18	285	7	the	the	DET
gujaf-18	285	8	level	level	NOUN
gujaf-18	285	9	of	of	ADP
gujaf-18	285	10	environmental	environmental	ADJ
gujaf-18	285	11	disclosure	disclosure	NOUN
gujaf-18	285	12	in	in	ADP
gujaf-18	285	13	financial	financial	ADJ
gujaf-18	285	14	statement	statement	NOUN
gujaf-18	285	15	footnotes	footnote	NOUN
gujaf-18	285	16	.	.	PUNCT
gujaf-18	286	1	adv	adv	PROPN
gujaf-18	286	2	environ	environ	PROPN
gujaf-18	286	3	account	account	PROPN
gujaf-18	286	4	manage	manage	NOUN
gujaf-18	286	5	3(7	3(7	NUM
gujaf-18	286	6	)	)	PUNCT
gujaf-18	286	7	,	,	PUNCT
gujaf-18	286	8	77	77	NUM
gujaf-18	286	9	-	-	SYM
gujaf-18	286	10	109	109	NUM
gujaf-18	286	11	legendre	legendre	PROPN
gujaf-18	286	12	,	,	PUNCT
gujaf-18	286	13	s.	s.	PROPN
gujaf-18	286	14	,	,	PUNCT
gujaf-18	286	15	&	&	CCONJ
gujaf-18	286	16	coderre	coderre	PROPN
gujaf-18	286	17	,	,	PUNCT
gujaf-18	286	18	f.	f.	PROPN
gujaf-18	286	19	(	(	PUNCT
gujaf-18	286	20	2013	2013	NUM
gujaf-18	286	21	)	)	PUNCT
gujaf-18	286	22	.	.	PUNCT
gujaf-18	287	1	determinants	determinant	NOUN
gujaf-18	287	2	of	of	ADP
gujaf-18	287	3	gri	gri	PROPN
gujaf-18	287	4	g3	g3	PROPN
gujaf-18	287	5	application	application	NOUN
gujaf-18	287	6	levels	level	NOUN
gujaf-18	287	7	:	:	PUNCT
gujaf-18	287	8	the	the	DET
gujaf-18	287	9	case	case	NOUN
gujaf-18	287	10	of	of	ADP
gujaf-18	287	11	the	the	DET
gujaf-18	287	12	fortune	fortune	NOUN
gujaf-18	287	13	global	global	ADJ
gujaf-18	287	14	500	500	NUM
gujaf-18	287	15	.	.	PUNCT
gujaf-18	288	1	corporate	corporate	ADJ
gujaf-18	288	2	social	social	ADJ
gujaf-18	288	3	responsibility	responsibility	NOUN
gujaf-18	288	4	and	and	CCONJ
gujaf-18	288	5	environmental	environmental	ADJ
gujaf-18	288	6	management	management	NOUN
gujaf-18	288	7	.	.	PUNCT
gujaf-18	289	1	20(3	20(3	NOUN
gujaf-18	289	2	)	)	PUNCT
gujaf-18	289	3	,	,	PUNCT
gujaf-18	289	4	182	182	NUM
gujaf-18	289	5	-	-	SYM
gujaf-18	289	6	192	192	NUM
gujaf-18	289	7	.	.	PUNCT
gujaf-18	290	1	gujaf	gujaf	NOUN
gujaf-18	290	2	:	:	PUNCT
gujaf-18	290	3	gusau	gusau	PROPN
gujaf-18	290	4	journal	journal	NOUN
gujaf-18	290	5	of	of	ADP
gujaf-18	290	6	accounting	accounting	NOUN
gujaf-18	290	7	and	and	CCONJ
gujaf-18	290	8	finance	finance	NOUN
gujaf-18	290	9	,	,	PUNCT
gujaf-18	290	10	vol	vol	NOUN
gujaf-18	290	11	.	.	PUNCT
gujaf-18	291	1	i	i	PRON
gujaf-18	291	2	,	,	PUNCT
gujaf-18	291	3	issue	issue	NOUN
gujaf-18	291	4	1	1	NUM
gujaf-18	291	5	,	,	PUNCT
gujaf-18	291	6	april	april	PROPN
gujaf-18	291	7	,	,	PUNCT
gujaf-18	291	8	2020	2020	NUM
gujaf-18	291	9	issn	issn	VERB
gujaf-18	291	10	2756	2756	NUM
gujaf-18	291	11	-	-	PUNCT
gujaf-18	291	12	665x	665x	PROPN
gujaf-18	291	13	17	17	NUM
gujaf-18	291	14	liu	liu	PROPN
gujaf-18	291	15	,	,	PUNCT
gujaf-18	291	16	x.	x.	PROPN
gujaf-18	291	17	,	,	PUNCT
gujaf-18	291	18	&	&	CCONJ
gujaf-18	291	19	anbumozhi	anbumozhi	PROPN
gujaf-18	291	20	.	.	PUNCT
gujaf-18	291	21	,	,	PUNCT
gujaf-18	292	1	v.	v.	PROPN
gujaf-18	292	2	(	(	PUNCT
gujaf-18	292	3	2009	2009	NUM
gujaf-18	292	4	)	)	PUNCT
gujaf-18	292	5	.	.	PUNCT
gujaf-18	293	1	determinant	determinant	ADJ
gujaf-18	293	2	factors	factor	NOUN
gujaf-18	293	3	of	of	ADP
gujaf-18	293	4	corporate	corporate	ADJ
gujaf-18	293	5	environmental	environmental	ADJ
gujaf-18	293	6	information	information	NOUN
gujaf-18	293	7	disclosure	disclosure	NOUN
gujaf-18	293	8	:	:	PUNCT
gujaf-18	293	9	an	an	DET
gujaf-18	293	10	empirical	empirical	ADJ
gujaf-18	293	11	study	study	NOUN
gujaf-18	293	12	of	of	ADP
gujaf-18	293	13	chinese	chinese	ADJ
gujaf-18	293	14	listed	list	VERB
gujaf-18	293	15	companies	company	NOUN
gujaf-18	293	16	.	.	PUNCT
gujaf-18	294	1	journal	journal	NOUN
gujaf-18	294	2	of	of	ADP
gujaf-18	294	3	cleaner	clean	ADJ
gujaf-18	294	4	production	production	NOUN
gujaf-18	294	5	.	.	PUNCT
gujaf-18	295	1	17(6	17(6	NUM
gujaf-18	295	2	)	)	PUNCT
gujaf-18	295	3	,	,	PUNCT
gujaf-18	295	4	593	593	NUM
gujaf-18	295	5	-	-	SYM
gujaf-18	295	6	600	600	NUM
gujaf-18	295	7	.	.	PUNCT
gujaf-18	295	8	monteiro	monteiro	PROPN
gujaf-18	295	9	,	,	PUNCT
gujaf-18	295	10	s.	s.	PROPN
gujaf-18	295	11	,	,	PUNCT
gujaf-18	295	12	&	&	CCONJ
gujaf-18	295	13	aibar	aibar	ADV
gujaf-18	295	14	-	-	PUNCT
gujaf-18	295	15	guzmán	guzmán	NOUN
gujaf-18	295	16	,	,	PUNCT
gujaf-18	295	17	b	b	PROPN
gujaf-18	295	18	(	(	PUNCT
gujaf-18	295	19	2010	2010	NUM
gujaf-18	295	20	)	)	PUNCT
gujaf-18	295	21	.	.	PUNCT
gujaf-18	296	1	determinants	determinant	NOUN
gujaf-18	296	2	of	of	ADP
gujaf-18	296	3	environmental	environmental	ADJ
gujaf-18	296	4	disclosure	disclosure	NOUN
gujaf-18	296	5	in	in	ADP
gujaf-18	296	6	the	the	DET
gujaf-18	296	7	annual	annual	ADJ
gujaf-18	296	8	reports	report	NOUN
gujaf-18	296	9	of	of	ADP
gujaf-18	296	10	large	large	ADJ
gujaf-18	296	11	companies	company	NOUN
gujaf-18	296	12	operating	operate	VERB
gujaf-18	296	13	in	in	ADP
gujaf-18	296	14	portugal	portugal	PROPN
gujaf-18	296	15	.	.	PUNCT
gujaf-18	297	1	corporate	corporate	ADJ
gujaf-18	297	2	social	social	ADJ
gujaf-18	297	3	responsibility	responsibility	NOUN
gujaf-18	297	4	and	and	CCONJ
gujaf-18	297	5	environmental	environmental	ADJ
gujaf-18	297	6	management	management	NOUN
gujaf-18	297	7	,	,	PUNCT
gujaf-18	297	8	17(4	17(4	NUM
gujaf-18	297	9	)	)	PUNCT
gujaf-18	297	10	,	,	PUNCT
gujaf-18	297	11	185	185	NUM
gujaf-18	297	12	-204	-204	PROPN
gujaf-18	297	13	lourenço	lourenço	NOUN
gujaf-18	297	14	,	,	PUNCT
gujaf-18	297	15	i.c	i.c	PROPN
gujaf-18	297	16	.	.	PROPN
gujaf-18	297	17	,	,	PUNCT
gujaf-18	297	18	&	&	CCONJ
gujaf-18	297	19	branco	branco	PROPN
gujaf-18	297	20	,	,	PUNCT
gujaf-18	297	21	m.c	m.c	PROPN
gujaf-18	297	22	.	.	PROPN
gujaf-18	297	23	(	(	PUNCT
gujaf-18	297	24	2013	2013	NUM
gujaf-18	297	25	)	)	PUNCT
gujaf-18	297	26	.	.	PUNCT
gujaf-18	298	1	determinants	determinant	NOUN
gujaf-18	298	2	of	of	ADP
gujaf-18	298	3	corporate	corporate	ADJ
gujaf-18	298	4	sustainability	sustainability	NOUN
gujaf-18	298	5	performance	performance	NOUN
gujaf-18	298	6	in	in	ADP
gujaf-18	298	7	emerging	emerge	VERB
gujaf-18	298	8	markets	market	NOUN
gujaf-18	298	9	:	:	PUNCT
gujaf-18	298	10	the	the	DET
gujaf-18	298	11	brazilian	brazilian	ADJ
gujaf-18	298	12	case	case	NOUN
gujaf-18	298	13	.	.	PUNCT
gujaf-18	299	1	journal	journal	NOUN
gujaf-18	299	2	of	of	ADP
gujaf-18	299	3	cleaner	clean	ADJ
gujaf-18	299	4	production	production	NOUN
gujaf-18	299	5	,	,	PUNCT
gujaf-18	299	6	57(1	57(1	NUM
gujaf-18	299	7	)	)	PUNCT
gujaf-18	299	8	,	,	PUNCT
gujaf-18	299	9	134	134	NUM
gujaf-18	299	10	-	-	SYM
gujaf-18	299	11	141	141	NUM
gujaf-18	299	12	.	.	PUNCT
gujaf-18	300	1	magness	magness	PROPN
gujaf-18	300	2	,	,	PUNCT
gujaf-18	300	3	v.	v.	PROPN
gujaf-18	300	4	(	(	PUNCT
gujaf-18	300	5	2006	2006	NUM
gujaf-18	300	6	)	)	PUNCT
gujaf-18	300	7	.	.	PUNCT
gujaf-18	301	1	strategic	strategic	ADJ
gujaf-18	301	2	posture	posture	NOUN
gujaf-18	301	3	,	,	PUNCT
gujaf-18	301	4	financial	financial	ADJ
gujaf-18	301	5	performance	performance	NOUN
gujaf-18	301	6	and	and	CCONJ
gujaf-18	301	7	environmental	environmental	ADJ
gujaf-18	301	8	disclosure	disclosure	NOUN
gujaf-18	301	9	:	:	PUNCT
gujaf-18	301	10	an	an	DET
gujaf-18	301	11	empirical	empirical	ADJ
gujaf-18	301	12	test	test	NOUN
gujaf-18	301	13	of	of	ADP
gujaf-18	301	14	legitimacy	legitimacy	NOUN
gujaf-18	301	15	theory	theory	NOUN
gujaf-18	301	16	.	.	PUNCT
gujaf-18	302	1	accounting	accounting	NOUN
gujaf-18	302	2	,	,	PUNCT
gujaf-18	302	3	auditing	auditing	NOUN
gujaf-18	302	4	&	&	CCONJ
gujaf-18	302	5	accountability	accountability	NOUN
gujaf-18	302	6	journal	journal	NOUN
gujaf-18	302	7	,	,	PUNCT
gujaf-18	302	8	19(4	19(4	PROPN
gujaf-18	302	9	)	)	PUNCT
gujaf-18	302	10	,	,	PUNCT
gujaf-18	302	11	540	540	NUM
gujaf-18	302	12	-	-	SYM
gujaf-18	302	13	563	563	NUM
gujaf-18	302	14	.	.	PUNCT
gujaf-18	303	1	muttakin	muttakin	PROPN
gujaf-18	303	2	,	,	PUNCT
gujaf-18	303	3	m.b	m.b	PROPN
gujaf-18	303	4	.	.	PROPN
gujaf-18	303	5	,	,	PUNCT
gujaf-18	303	6	&	&	CCONJ
gujaf-18	303	7	subramaniam	subramaniam	PROPN
gujaf-18	303	8	,	,	PUNCT
gujaf-18	303	9	n.	n.	PROPN
gujaf-18	303	10	(	(	PUNCT
gujaf-18	303	11	2015	2015	NUM
gujaf-18	303	12	)	)	PUNCT
gujaf-18	303	13	.	.	PUNCT
gujaf-18	304	1	firm	firm	ADJ
gujaf-18	304	2	ownership	ownership	NOUN
gujaf-18	304	3	and	and	CCONJ
gujaf-18	304	4	board	board	NOUN
gujaf-18	304	5	characteristics	characteristic	NOUN
gujaf-18	304	6	:	:	PUNCT
gujaf-18	304	7	do	do	AUX
gujaf-18	304	8	they	they	PRON
gujaf-18	304	9	matter	matter	VERB
gujaf-18	304	10	for	for	ADP
gujaf-18	304	11	corporate	corporate	ADJ
gujaf-18	304	12	social	social	ADJ
gujaf-18	304	13	responsibility	responsibility	NOUN
gujaf-18	304	14	disclosure	disclosure	NOUN
gujaf-18	304	15	of	of	ADP
gujaf-18	304	16	indian	indian	ADJ
gujaf-18	304	17	companies	company	NOUN
gujaf-18	304	18	?	?	PUNCT
gujaf-18	305	1	sustainability	sustainability	NOUN
gujaf-18	305	2	accounting	accounting	NOUN
gujaf-18	305	3	,	,	PUNCT
gujaf-18	305	4	management	management	NOUN
gujaf-18	305	5	and	and	CCONJ
gujaf-18	305	6	policy	policy	NOUN
gujaf-18	305	7	journal6(2),138	journal6(2),138	PROPN
gujaf-18	305	8	-	-	PUNCT
gujaf-18	305	9	165	165	NUM
gujaf-18	305	10	.	.	PUNCT
gujaf-18	306	1	nazari	nazari	PROPN
gujaf-18	306	2	,	,	PUNCT
gujaf-18	306	3	j.a	j.a	PROPN
gujaf-18	306	4	.	.	PROPN
gujaf-18	306	5	,	,	PUNCT
gujaf-18	306	6	herremans	herremans	PROPN
gujaf-18	306	7	,	,	PUNCT
gujaf-18	306	8	i.m	i.m	PROPN
gujaf-18	306	9	.	.	PROPN
gujaf-18	306	10	,	,	PUNCT
gujaf-18	306	11	&	&	CCONJ
gujaf-18	306	12	warsame	warsame	PROPN
gujaf-18	306	13	,	,	PUNCT
gujaf-18	306	14	h.a	h.a	PROPN
gujaf-18	306	15	.	.	PROPN
gujaf-18	306	16	(	(	PUNCT
gujaf-18	306	17	2015	2015	NUM
gujaf-18	306	18	)	)	PUNCT
gujaf-18	306	19	.	.	PUNCT
gujaf-18	307	1	sustainability	sustainability	NOUN
gujaf-18	307	2	reporting	reporting	NOUN
gujaf-18	307	3	:	:	PUNCT
gujaf-18	307	4	external	external	ADJ
gujaf-18	307	5	motivators	motivator	NOUN
gujaf-18	307	6	and	and	CCONJ
gujaf-18	307	7	internal	internal	ADJ
gujaf-18	307	8	facilitators	facilitator	NOUN
gujaf-18	307	9	.	.	PUNCT
gujaf-18	308	1	corporate	corporate	ADJ
gujaf-18	308	2	governance	governance	NOUN
gujaf-18	308	3	,	,	PUNCT
gujaf-18	308	4	15(3	15(3	NUM
gujaf-18	308	5	)	)	PUNCT
gujaf-18	308	6	,	,	PUNCT
gujaf-18	308	7	375	375	NUM
gujaf-18	308	8	-	-	SYM
gujaf-18	308	9	390	390	NUM
gujaf-18	308	10	.	.	PUNCT
gujaf-18	309	1	patten	patten	PROPN
gujaf-18	309	2	,	,	PUNCT
gujaf-18	309	3	d.m	d.m	PROPN
gujaf-18	309	4	.	.	PUNCT
gujaf-18	309	5	(	(	PUNCT
gujaf-18	309	6	1991	1991	NUM
gujaf-18	309	7	)	)	PUNCT
gujaf-18	309	8	,	,	PUNCT
gujaf-18	309	9	exposure	exposure	NOUN
gujaf-18	309	10	,	,	PUNCT
gujaf-18	309	11	legitimacy	legitimacy	NOUN
gujaf-18	309	12	and	and	CCONJ
gujaf-18	309	13	social	social	ADJ
gujaf-18	309	14	disclosure	disclosure	NOUN
gujaf-18	309	15	.	.	PUNCT
gujaf-18	310	1	journal	journal	NOUN
gujaf-18	310	2	of	of	ADP
gujaf-18	310	3	accounting	accounting	NOUN
gujaf-18	310	4	and	and	CCONJ
gujaf-18	310	5	public	public	ADJ
gujaf-18	310	6	policy	policy	NOUN
gujaf-18	310	7	,	,	PUNCT
gujaf-18	310	8	10(1	10(1	NUM
gujaf-18	310	9	)	)	PUNCT
gujaf-18	310	10	,	,	PUNCT
gujaf-18	310	11	297	297	NUM
gujaf-18	310	12	-	-	SYM
gujaf-18	310	13	308	308	NUM
gujaf-18	310	14	.	.	PUNCT
gujaf-18	311	1	purushothaman	purushothaman	NOUN
gujaf-18	311	2	,	,	PUNCT
gujaf-18	311	3	m.	m.	NOUN
gujaf-18	311	4	,	,	PUNCT
gujaf-18	311	5	tower	tower	NOUN
gujaf-18	311	6	,	,	PUNCT
gujaf-18	311	7	g.	g.	PROPN
gujaf-18	311	8	,	,	PUNCT
gujaf-18	311	9	hancock	hancock	PROPN
gujaf-18	311	10	,	,	PUNCT
gujaf-18	311	11	r.	r.	PROPN
gujaf-18	311	12	,	,	PUNCT
gujaf-18	311	13	&	&	CCONJ
gujaf-18	311	14	taplin	taplin	PROPN
gujaf-18	311	15	,	,	PUNCT
gujaf-18	311	16	r.	r.	PROPN
gujaf-18	311	17	(	(	PUNCT
gujaf-18	311	18	2000	2000	NUM
gujaf-18	311	19	)	)	PUNCT
gujaf-18	311	20	.	.	PUNCT
gujaf-18	312	1	determinants	determinant	NOUN
gujaf-18	312	2	of	of	ADP
gujaf-18	312	3	corporate	corporate	ADJ
gujaf-18	312	4	social	social	ADJ
gujaf-18	312	5	reporting	reporting	NOUN
gujaf-18	312	6	practices	practice	NOUN
gujaf-18	312	7	of	of	ADP
gujaf-18	312	8	listed	list	VERB
gujaf-18	312	9	singapore	singapore	PROPN
gujaf-18	312	10	companies	company	NOUN
gujaf-18	312	11	.	.	PUNCT
gujaf-18	313	1	pacific	pacific	PROPN
gujaf-18	313	2	accounting	accounting	PROPN
gujaf-18	313	3	review	review	PROPN
gujaf-18	313	4	,	,	PUNCT
gujaf-18	313	5	12(2	12(2	NUM
gujaf-18	313	6	)	)	PUNCT
gujaf-18	313	7	,	,	PUNCT
gujaf-18	313	8	101	101	NUM
gujaf-18	313	9	-	-	SYM
gujaf-18	313	10	133	133	NUM
gujaf-18	313	11	.	.	PUNCT
gujaf-18	314	1	reverte	reverte	PROPN
gujaf-18	314	2	,	,	PUNCT
gujaf-18	314	3	c.	c.	PROPN
gujaf-18	314	4	(	(	PUNCT
gujaf-18	314	5	2009	2009	NUM
gujaf-18	314	6	)	)	PUNCT
gujaf-18	314	7	.	.	PUNCT
gujaf-18	315	1	determinants	determinant	NOUN
gujaf-18	315	2	of	of	ADP
gujaf-18	315	3	corporate	corporate	ADJ
gujaf-18	315	4	social	social	ADJ
gujaf-18	315	5	responsibility	responsibility	NOUN
gujaf-18	315	6	disclosure	disclosure	NOUN
gujaf-18	315	7	ratings	rating	NOUN
gujaf-18	315	8	by	by	ADP
gujaf-18	315	9	spanish	spanish	ADJ
gujaf-18	315	10	listed	list	VERB
gujaf-18	315	11	firms	firm	NOUN
gujaf-18	315	12	.	.	PUNCT
gujaf-18	316	1	journal	journal	PROPN
gujaf-18	316	2	of	of	ADP
gujaf-18	316	3	business	business	NOUN
gujaf-18	316	4	ethics	ethic	NOUN
gujaf-18	316	5	,	,	PUNCT
gujaf-18	316	6	88(1	88(1	NOUN
gujaf-18	316	7	)	)	PUNCT
gujaf-18	316	8	,	,	PUNCT
gujaf-18	316	9	351	351	NUM
gujaf-18	316	10	-	-	SYM
gujaf-18	316	11	366	366	NUM
gujaf-18	316	12	.	.	PUNCT
gujaf-18	317	1	setyorini	setyorini	PROPN
gujaf-18	317	2	,	,	PUNCT
gujaf-18	317	3	c.t	c.t	PROPN
gujaf-18	317	4	.	.	PROPN
gujaf-18	317	5	,	,	PUNCT
gujaf-18	317	6	&	&	CCONJ
gujaf-18	317	7	ishak	ishak	PROPN
gujaf-18	317	8	,	,	PUNCT
gujaf-18	317	9	z.	z.	PROPN
gujaf-18	317	10	(	(	PUNCT
gujaf-18	317	11	2012	2012	NUM
gujaf-18	317	12	)	)	PUNCT
gujaf-18	317	13	.	.	PUNCT
gujaf-18	318	1	corporate	corporate	ADJ
gujaf-18	318	2	social	social	ADJ
gujaf-18	318	3	and	and	CCONJ
gujaf-18	318	4	environmental	environmental	ADJ
gujaf-18	318	5	disclosure	disclosure	NOUN
gujaf-18	318	6	:	:	PUNCT
gujaf-18	318	7	a	a	DET
gujaf-18	318	8	positive	positive	ADJ
gujaf-18	318	9	accounting	accounting	NOUN
gujaf-18	318	10	theory	theory	NOUN
gujaf-18	318	11	view	view	NOUN
gujaf-18	318	12	point	point	NOUN
gujaf-18	318	13	.	.	PUNCT
gujaf-18	319	1	international	international	ADJ
gujaf-18	319	2	journal	journal	PROPN
gujaf-18	319	3	of	of	ADP
gujaf-18	319	4	business	business	NOUN
gujaf-18	319	5	and	and	CCONJ
gujaf-18	319	6	social	social	ADJ
gujaf-18	319	7	science	science	NOUN
gujaf-18	319	8	,	,	PUNCT
gujaf-18	319	9	3(9	3(9	NUM
gujaf-18	319	10	)	)	PUNCT
gujaf-18	319	11	,	,	PUNCT
gujaf-18	319	12	152	152	NUM
gujaf-18	319	13	-	-	SYM
gujaf-18	319	14	164	164	NUM
gujaf-18	319	15	.	.	PUNCT
gujaf-18	320	1	shamil	shamil	PROPN
gujaf-18	320	2	,	,	PUNCT
gujaf-18	320	3	m.m	m.m	PROPN
gujaf-18	320	4	.	.	PROPN
gujaf-18	320	5	shaikh	shaikh	PROPN
gujaf-18	320	6	,	,	PUNCT
gujaf-18	320	7	j.	j.	PROPN
gujaf-18	320	8	,	,	PUNCT
gujaf-18	320	9	ho	ho	PROPN
gujaf-18	320	10	,	,	PUNCT
gujaf-18	320	11	p.l	p.l	PROPN
gujaf-18	320	12	.	.	PROPN
gujaf-18	320	13	,	,	PUNCT
gujaf-18	320	14	&	&	CCONJ
gujaf-18	320	15	krishnan	krishnan	PROPN
gujaf-18	320	16	,	,	PUNCT
gujaf-18	320	17	a.	a.	NOUN
gujaf-18	320	18	(	(	PUNCT
gujaf-18	320	19	2014	2014	NUM
gujaf-18	320	20	)	)	PUNCT
gujaf-18	320	21	.	.	PUNCT
gujaf-18	321	1	the	the	DET
gujaf-18	321	2	influence	influence	NOUN
gujaf-18	321	3	of	of	ADP
gujaf-18	321	4	board	board	NOUN
gujaf-18	321	5	characteristics	characteristic	NOUN
gujaf-18	321	6	on	on	ADP
gujaf-18	321	7	sustainability	sustainability	NOUN
gujaf-18	321	8	reporting	reporting	NOUN
gujaf-18	321	9	:	:	PUNCT
gujaf-18	321	10	empirical	empirical	ADJ
gujaf-18	321	11	evidence	evidence	NOUN
gujaf-18	321	12	from	from	ADP
gujaf-18	321	13	sri	sri	ADJ
gujaf-18	321	14	lankan	lankan	PROPN
gujaf-18	321	15	firms	firm	NOUN
gujaf-18	321	16	.	.	PUNCT
gujaf-18	322	1	asian	asian	ADJ
gujaf-18	322	2	review	review	NOUN
gujaf-18	322	3	of	of	ADP
gujaf-18	322	4	accounting	accounting	NOUN
gujaf-18	322	5	,	,	PUNCT
gujaf-18	322	6	22(2	22(2	NUM
gujaf-18	322	7	)	)	PUNCT
gujaf-18	322	8	,	,	PUNCT
gujaf-18	322	9	78	78	NUM
gujaf-18	322	10	-	-	SYM
gujaf-18	322	11	97	97	NUM
gujaf-18	322	12	.	.	PUNCT
gujaf-18	323	1	smith	smith	PROPN
gujaf-18	323	2	,	,	PUNCT
gujaf-18	323	3	m.	m.	NOUN
gujaf-18	323	4	,	,	PUNCT
gujaf-18	323	5	yahya	yahya	PROPN
gujaf-18	323	6	,	,	PUNCT
gujaf-18	323	7	k.	k.	PROPN
gujaf-18	323	8	,	,	PUNCT
gujaf-18	323	9	&	&	CCONJ
gujaf-18	323	10	amiruddin	amiruddin	PROPN
gujaf-18	323	11	,	,	PUNCT
gujaf-18	323	12	a.m.	a.m.	PROPN
gujaf-18	323	13	(	(	PUNCT
gujaf-18	323	14	2007	2007	NUM
gujaf-18	323	15	)	)	PUNCT
gujaf-18	323	16	.	.	PUNCT
gujaf-18	324	1	environmental	environmental	ADJ
gujaf-18	324	2	disclosure	disclosure	NOUN
gujaf-18	324	3	and	and	CCONJ
gujaf-18	324	4	performance	performance	NOUN
gujaf-18	324	5	reporting	reporting	NOUN
gujaf-18	324	6	in	in	ADP
gujaf-18	324	7	malaysia	malaysia	PROPN
gujaf-18	324	8	.	.	PUNCT
gujaf-18	325	1	asian	asian	PROPN
gujaf-18	325	2	review	review	NOUN
gujaf-18	325	3	of	of	ADP
gujaf-18	325	4	accounting	accounting	NOUN
gujaf-18	325	5	,	,	PUNCT
gujaf-18	325	6	15(2	15(2	NUM
gujaf-18	325	7	)	)	PUNCT
gujaf-18	325	8	,	,	PUNCT
gujaf-18	325	9	185	185	NUM
gujaf-18	325	10	-	-	SYM
gujaf-18	325	11	199	199	NUM
gujaf-18	325	12	.	.	PUNCT
gujaf-18	326	1	https://www.researchgate.net/journal/1535-3966_corporate_social_responsibility_and_environmental_management	https://www.researchgate.net/journal/1535-3966_corporate_social_responsibility_and_environmental_management	NOUN
gujaf-18	326	2	https://www.researchgate.net/journal/2040-8021_sustainability_accounting_management_and_policy_journal	https://www.researchgate.net/journal/2040-8021_sustainability_accounting_management_and_policy_journal	PROPN
gujaf-18	326	3	gujaf	gujaf	NOUN
gujaf-18	326	4	:	:	PUNCT
gujaf-18	326	5	gusau	gusau	PROPN
gujaf-18	326	6	journal	journal	NOUN
gujaf-18	326	7	of	of	ADP
gujaf-18	326	8	accounting	accounting	NOUN
gujaf-18	326	9	and	and	CCONJ
gujaf-18	326	10	finance	finance	NOUN
gujaf-18	326	11	,	,	PUNCT
gujaf-18	326	12	vol	vol	NOUN
gujaf-18	326	13	.	.	PUNCT
gujaf-18	327	1	i	i	PRON
gujaf-18	327	2	,	,	PUNCT
gujaf-18	327	3	issue	issue	NOUN
gujaf-18	327	4	1	1	NUM
gujaf-18	327	5	,	,	PUNCT
gujaf-18	327	6	april	april	PROPN
gujaf-18	327	7	,	,	PUNCT
gujaf-18	327	8	2020	2020	NUM
gujaf-18	327	9	issn	issn	VERB
gujaf-18	327	10	2756	2756	NUM
gujaf-18	327	11	-	-	PUNCT
gujaf-18	327	12	665x	665x	NOUN
gujaf-18	327	13	18	18	NUM
gujaf-18	327	14	stanny	stanny	NOUN
gujaf-18	327	15	,	,	PUNCT
gujaf-18	327	16	e.	e.	PROPN
gujaf-18	327	17	,	,	PUNCT
gujaf-18	327	18	&	&	CCONJ
gujaf-18	327	19	ely	ely	PROPN
gujaf-18	327	20	,	,	PUNCT
gujaf-18	327	21	k.	k.	PROPN
gujaf-18	327	22	(	(	PUNCT
gujaf-18	327	23	2008	2008	NUM
gujaf-18	327	24	)	)	PUNCT
gujaf-18	327	25	.	.	PUNCT
gujaf-18	328	1	corporate	corporate	ADJ
gujaf-18	328	2	environmental	environmental	ADJ
gujaf-18	328	3	disclosures	disclosure	NOUN
gujaf-18	328	4	about	about	ADP
gujaf-18	328	5	the	the	DET
gujaf-18	328	6	effects	effect	NOUN
gujaf-18	328	7	of	of	ADP
gujaf-18	328	8	climate	climate	NOUN
gujaf-18	328	9	change	change	NOUN
gujaf-18	328	10	.	.	PUNCT
gujaf-18	329	1	corporate	corporate	ADJ
gujaf-18	329	2	social	social	ADJ
gujaf-18	329	3	responsibility	responsibility	NOUN
gujaf-18	329	4	and	and	CCONJ
gujaf-18	329	5	environmental	environmental	ADJ
gujaf-18	329	6	management	management	NOUN
gujaf-18	329	7	,	,	PUNCT
gujaf-18	329	8	15(1	15(1	NUM
gujaf-18	329	9	)	)	PUNCT
gujaf-18	329	10	,	,	PUNCT
gujaf-18	329	11	338	338	NUM
gujaf-18	329	12	-	-	SYM
gujaf-18	329	13	348	348	NUM
gujaf-18	329	14	.	.	PUNCT
gujaf-18	330	1	suchman	suchman	NOUN
gujaf-18	330	2	,	,	PUNCT
gujaf-18	330	3	m.c	m.c	PROPN
gujaf-18	330	4	.	.	PROPN
gujaf-18	330	5	(	(	PUNCT
gujaf-18	330	6	1995	1995	NUM
gujaf-18	330	7	)	)	PUNCT
gujaf-18	330	8	.	.	PUNCT
gujaf-18	331	1	managing	manage	VERB
gujaf-18	331	2	legitimacy	legitimacy	NOUN
gujaf-18	331	3	:	:	PUNCT
gujaf-18	331	4	strategic	strategic	ADJ
gujaf-18	331	5	and	and	CCONJ
gujaf-18	331	6	institutional	institutional	ADJ
gujaf-18	331	7	approaches	approach	NOUN
gujaf-18	331	8	,	,	PUNCT
gujaf-18	331	9	academy	academy	NOUN
gujaf-18	331	10	and	and	CCONJ
gujaf-18	331	11	of	of	ADP
gujaf-18	331	12	management	management	NOUN
gujaf-18	331	13	review	review	NOUN
gujaf-18	331	14	,	,	PUNCT
gujaf-18	331	15	20(3	20(3	NOUN
gujaf-18	331	16	)	)	PUNCT
gujaf-18	331	17	,	,	PUNCT
gujaf-18	331	18	1	1	NUM
gujaf-18	331	19	-	-	SYM
gujaf-18	331	20	15	15	NUM
gujaf-18	331	21	.	.	PUNCT
gujaf-18	332	1	suttipun	suttipun	NOUN
gujaf-18	332	2	,	,	PUNCT
gujaf-18	332	3	m.	m.	NOUN
gujaf-18	332	4	,	,	PUNCT
gujaf-18	332	5	&	&	CCONJ
gujaf-18	332	6	stanton	stanton	PROPN
gujaf-18	332	7	,	,	PUNCT
gujaf-18	332	8	p.	p.	NOUN
gujaf-18	332	9	(	(	PUNCT
gujaf-18	332	10	2011	2011	NUM
gujaf-18	332	11	)	)	PUNCT
gujaf-18	332	12	.	.	PUNCT
gujaf-18	333	1	determinates	determinate	NOUN
gujaf-18	333	2	of	of	ADP
gujaf-18	333	3	environmental	environmental	ADJ
gujaf-18	333	4	reporting	reporting	NOUN
gujaf-18	333	5	in	in	ADP
gujaf-18	333	6	corporate	corporate	ADJ
gujaf-18	333	7	annual	annual	ADJ
gujaf-18	333	8	reports	report	NOUN
gujaf-18	333	9	of	of	ADP
gujaf-18	333	10	the	the	DET
gujaf-18	333	11	stock	stock	NOUN
gujaf-18	333	12	exchange	exchange	PROPN
gujaf-18	333	13	of	of	ADP
gujaf-18	333	14	thailand	thailand	PROPN
gujaf-18	333	15	(	(	PUNCT
gujaf-18	333	16	set	set	PROPN
gujaf-18	333	17	)	)	PUNCT
gujaf-18	333	18	.	.	PUNCT
gujaf-18	334	1	international	international	ADJ
gujaf-18	334	2	journal	journal	PROPN
gujaf-18	334	3	of	of	ADP
gujaf-18	334	4	accounting	accounting	NOUN
gujaf-18	334	5	and	and	CCONJ
gujaf-18	334	6	financial	financial	ADJ
gujaf-18	334	7	reporting,2(1	reporting,2(1	NOUN
gujaf-18	334	8	)	)	PUNCT
gujaf-18	334	9	,	,	PUNCT
gujaf-18	334	10	99	99	NUM
gujaf-18	334	11	-	-	SYM
gujaf-18	334	12	115	115	NUM
gujaf-18	334	13	.	.	PUNCT
gujaf-18	335	1	united	united	PROPN
gujaf-18	335	2	nations	nations	PROPN
gujaf-18	335	3	expert	expert	PROPN
gujaf-18	335	4	working	working	PROPN
gujaf-18	335	5	group	group	NOUN
gujaf-18	335	6	(	(	PUNCT
gujaf-18	335	7	2000	2000	NUM
gujaf-18	335	8	)	)	PUNCT
gujaf-18	335	9	.	.	PUNCT
gujaf-18	336	1	environmental	environmental	ADJ
gujaf-18	336	2	management	management	NOUN
gujaf-18	336	3	accounting	accounting	NOUN
gujaf-18	336	4	:	:	PUNCT
gujaf-18	336	5	procedures	procedure	NOUN
gujaf-18	336	6	and	and	CCONJ
gujaf-18	336	7	principles	principle	NOUN
gujaf-18	336	8	.	.	PUNCT
gujaf-18	337	1	retrieved	retrieve	VERB
gujaf-18	337	2	april	april	PROPN
gujaf-18	337	3	2015	2015	NUM
gujaf-18	337	4	fromhttp://www.une	fromhttp://www.une	PROPN
gujaf-18	337	5	.	.	PUNCT
gujaf-18	338	1	wang	wang	PROPN
gujaf-18	338	2	,	,	PUNCT
gujaf-18	338	3	j.	j.	PROPN
gujaf-18	338	4	,	,	PUNCT
gujaf-18	338	5	song	song	NOUN
gujaf-18	338	6	,	,	PUNCT
gujaf-18	338	7	l.	l.	PROPN
gujaf-18	338	8	,	,	PUNCT
gujaf-18	338	9	&	&	CCONJ
gujaf-18	338	10	yao	yao	PROPN
gujaf-18	338	11	,	,	PUNCT
gujaf-18	338	12	s.	s.	PROPN
gujaf-18	338	13	(	(	PUNCT
gujaf-18	338	14	2013	2013	NUM
gujaf-18	338	15	)	)	PUNCT
gujaf-18	338	16	.	.	PUNCT
gujaf-18	339	1	the	the	DET
gujaf-18	339	2	determinants	determinant	NOUN
gujaf-18	339	3	of	of	ADP
gujaf-18	339	4	corporate	corporate	ADJ
gujaf-18	339	5	social	social	ADJ
gujaf-18	339	6	responsibility	responsibility	NOUN
gujaf-18	339	7	disclosure	disclosure	NOUN
gujaf-18	339	8	:	:	PUNCT
gujaf-18	339	9	evidence	evidence	NOUN
gujaf-18	339	10	from	from	ADP
gujaf-18	339	11	china	china	PROPN
gujaf-18	339	12	.	.	PUNCT
gujaf-18	340	1	the	the	DET
gujaf-18	340	2	journal	journal	NOUN
gujaf-18	340	3	of	of	ADP
gujaf-18	340	4	applied	apply	VERB
gujaf-18	340	5	business	business	NOUN
gujaf-18	340	6	research	research	NOUN
gujaf-18	340	7	,	,	PUNCT
gujaf-18	340	8	29(6	29(6	NUM
gujaf-18	340	9	)	)	PUNCT
gujaf-18	340	10	,	,	PUNCT
gujaf-18	340	11	1833	1833	NUM
gujaf-18	340	12	-	-	SYM
gujaf-18	340	13	1847	1847	NUM
gujaf-18	340	14	.	.	PUNCT
gujaf-18	341	1	watt	watt	NOUN
gujaf-18	341	2	,	,	PUNCT
gujaf-18	341	3	r.l	r.l	PROPN
gujaf-18	341	4	.	.	PROPN
gujaf-18	341	5	,	,	PUNCT
gujaf-18	341	6	&	&	CCONJ
gujaf-18	341	7	zimmerman	zimmerman	PROPN
gujaf-18	341	8	,	,	PUNCT
gujaf-18	341	9	j.	j.	PROPN
gujaf-18	341	10	(	(	PUNCT
gujaf-18	341	11	1978	1978	NUM
gujaf-18	341	12	)	)	PUNCT
gujaf-18	341	13	.	.	PUNCT
gujaf-18	342	1	towards	towards	ADP
gujaf-18	342	2	a	a	DET
gujaf-18	342	3	theory	theory	NOUN
gujaf-18	342	4	of	of	ADP
gujaf-18	342	5	the	the	DET
gujaf-18	342	6	determination	determination	NOUN
gujaf-18	342	7	of	of	ADP
gujaf-18	342	8	accounting	accounting	NOUN
gujaf-18	342	9	standards	standard	NOUN
gujaf-18	342	10	.	.	PUNCT
gujaf-18	343	1	the	the	DET
gujaf-18	343	2	accounting	accounting	NOUN
gujaf-18	343	3	review	review	NOUN
gujaf-18	343	4	,	,	PUNCT
gujaf-18	343	5	53	53	NUM
gujaf-18	343	6	,	,	PUNCT
gujaf-18	343	7	112	112	NUM
gujaf-18	343	8	-	-	SYM
gujaf-18	343	9	134	134	NUM