id	sid	tid	token	lemma	pos
gujaf-180	1	1	gusau	gusau	PROPN
gujaf-180	1	2	journal	journal	NOUN
gujaf-180	1	3	of	of	ADP
gujaf-180	1	4	accounting	accounting	NOUN
gujaf-180	1	5	and	and	CCONJ
gujaf-180	1	6	finance	finance	NOUN
gujaf-180	1	7	,	,	PUNCT
gujaf-180	1	8	vol	vol	NOUN
gujaf-180	1	9	.	.	PROPN
gujaf-180	1	10	3	3	NUM
gujaf-180	1	11	,	,	PUNCT
gujaf-180	1	12	issue	issue	NOUN
gujaf-180	1	13	3	3	NUM
gujaf-180	1	14	,	,	PUNCT
gujaf-180	1	15	october	october	PROPN
gujaf-180	1	16	,	,	PUNCT
gujaf-180	1	17	2022	2022	NUM
gujaf-180	1	18	i	i	PRON
gujaf-180	1	19	gusau	gusau	PROPN
gujaf-180	1	20	journal	journal	PROPN
gujaf-180	1	21	of	of	ADP
gujaf-180	1	22	accounting	accounting	NOUN
gujaf-180	1	23	and	and	CCONJ
gujaf-180	1	24	finance	finance	NOUN
gujaf-180	1	25	(	(	PUNCT
gujaf-180	1	26	gujaf	gujaf	NOUN
gujaf-180	1	27	)	)	PUNCT
gujaf-180	1	28	vol	vol	NOUN
gujaf-180	1	29	.	.	NOUN
gujaf-180	1	30	3	3	NUM
gujaf-180	1	31	issue	issue	NOUN
gujaf-180	1	32	3	3	NUM
gujaf-180	1	33	,	,	PUNCT
gujaf-180	1	34	october	october	PROPN
gujaf-180	1	35	,	,	PUNCT
gujaf-180	1	36	2022	2022	NUM
gujaf-180	1	37	issn	issn	NOUN
gujaf-180	1	38	:	:	PUNCT
gujaf-180	1	39	2756	2756	NUM
gujaf-180	1	40	-	-	PUNCT
gujaf-180	1	41	665x	665x	NOUN
gujaf-180	1	42	a	a	DET
gujaf-180	1	43	publication	publication	NOUN
gujaf-180	1	44	of	of	ADP
gujaf-180	1	45	department	department	NOUN
gujaf-180	1	46	of	of	ADP
gujaf-180	1	47	accounting	accounting	NOUN
gujaf-180	1	48	and	and	CCONJ
gujaf-180	1	49	finance	finance	NOUN
gujaf-180	1	50	,	,	PUNCT
gujaf-180	1	51	faculty	faculty	NOUN
gujaf-180	1	52	of	of	ADP
gujaf-180	1	53	management	management	NOUN
gujaf-180	1	54	and	and	CCONJ
gujaf-180	1	55	social	social	ADJ
gujaf-180	1	56	sciences	science	NOUN
gujaf-180	1	57	,	,	PUNCT
gujaf-180	1	58	federal	federal	ADJ
gujaf-180	1	59	university	university	NOUN
gujaf-180	1	60	gusau	gusau	NOUN
gujaf-180	1	61	,	,	PUNCT
gujaf-180	1	62	zamfara	zamfara	PROPN
gujaf-180	1	63	state	state	PROPN
gujaf-180	1	64	-nigeria	-nigeria	PROPN
gujaf-180	1	65	gusau	gusau	ADJ
gujaf-180	1	66	journal	journal	NOUN
gujaf-180	1	67	of	of	ADP
gujaf-180	1	68	accounting	accounting	NOUN
gujaf-180	1	69	and	and	CCONJ
gujaf-180	1	70	finance	finance	NOUN
gujaf-180	1	71	,	,	PUNCT
gujaf-180	1	72	vol	vol	NOUN
gujaf-180	1	73	.	.	PROPN
gujaf-180	1	74	3	3	NUM
gujaf-180	1	75	,	,	PUNCT
gujaf-180	1	76	issue	issue	NOUN
gujaf-180	1	77	3	3	NUM
gujaf-180	1	78	,	,	PUNCT
gujaf-180	1	79	october	october	PROPN
gujaf-180	1	80	,	,	PUNCT
gujaf-180	1	81	2022	2022	NUM
gujaf-180	1	82	ii	ii	PROPN
gujaf-180	1	83	©	©	PROPN
gujaf-180	1	84	department	department	PROPN
gujaf-180	1	85	of	of	ADP
gujaf-180	1	86	accounting	accounting	NOUN
gujaf-180	1	87	and	and	CCONJ
gujaf-180	1	88	finance	finance	NOUN
gujaf-180	1	89	vol	vol	NOUN
gujaf-180	1	90	.	.	PUNCT
gujaf-180	2	1	3	3	NUM
gujaf-180	2	2	issue	issue	NOUN
gujaf-180	2	3	3	3	NUM
gujaf-180	2	4	october	october	PROPN
gujaf-180	2	5	,	,	PUNCT
gujaf-180	2	6	2022	2022	NUM
gujaf-180	2	7	issn	issn	VERB
gujaf-180	2	8	:	:	PUNCT
gujaf-180	2	9	2756	2756	NUM
gujaf-180	2	10	-	-	PUNCT
gujaf-180	2	11	665x	665x	NOUN
gujaf-180	2	12	a	a	DET
gujaf-180	2	13	publication	publication	NOUN
gujaf-180	2	14	of	of	ADP
gujaf-180	2	15	department	department	NOUN
gujaf-180	2	16	of	of	ADP
gujaf-180	2	17	accounting	accounting	NOUN
gujaf-180	2	18	and	and	CCONJ
gujaf-180	2	19	finance	finance	NOUN
gujaf-180	2	20	,	,	PUNCT
gujaf-180	2	21	faculty	faculty	NOUN
gujaf-180	2	22	of	of	ADP
gujaf-180	2	23	management	management	NOUN
gujaf-180	2	24	and	and	CCONJ
gujaf-180	2	25	social	social	ADJ
gujaf-180	2	26	sciences	science	NOUN
gujaf-180	2	27	,	,	PUNCT
gujaf-180	2	28	federal	federal	ADJ
gujaf-180	2	29	university	university	NOUN
gujaf-180	2	30	gusau	gusau	NOUN
gujaf-180	2	31	,	,	PUNCT
gujaf-180	2	32	zamfara	zamfara	PROPN
gujaf-180	2	33	state	state	NOUN
gujaf-180	2	34	-nigeria	-nigeria	PROPN
gujaf-180	2	35	all	all	DET
gujaf-180	2	36	rights	right	NOUN
gujaf-180	2	37	reserved	reserve	VERB
gujaf-180	2	38	except	except	SCONJ
gujaf-180	2	39	for	for	ADP
gujaf-180	2	40	academic	academic	ADJ
gujaf-180	2	41	purposes	purpose	NOUN
gujaf-180	2	42	no	no	DET
gujaf-180	2	43	part	part	NOUN
gujaf-180	2	44	or	or	CCONJ
gujaf-180	2	45	whole	whole	NOUN
gujaf-180	2	46	of	of	ADP
gujaf-180	2	47	this	this	DET
gujaf-180	2	48	publication	publication	NOUN
gujaf-180	2	49	is	be	AUX
gujaf-180	2	50	allowed	allow	VERB
gujaf-180	2	51	to	to	PART
gujaf-180	2	52	be	be	AUX
gujaf-180	2	53	reproduced	reproduce	VERB
gujaf-180	2	54	,	,	PUNCT
gujaf-180	2	55	stored	store	VERB
gujaf-180	2	56	in	in	ADP
gujaf-180	2	57	a	a	DET
gujaf-180	2	58	retrieval	retrieval	NOUN
gujaf-180	2	59	system	system	NOUN
gujaf-180	2	60	or	or	CCONJ
gujaf-180	2	61	transmitted	transmit	VERB
gujaf-180	2	62	in	in	ADP
gujaf-180	2	63	any	any	DET
gujaf-180	2	64	form	form	NOUN
gujaf-180	2	65	or	or	CCONJ
gujaf-180	2	66	by	by	ADP
gujaf-180	2	67	any	any	DET
gujaf-180	2	68	means	mean	NOUN
gujaf-180	2	69	be	be	AUX
gujaf-180	2	70	it	it	PRON
gujaf-180	2	71	mechanical	mechanical	ADJ
gujaf-180	2	72	,	,	PUNCT
gujaf-180	2	73	electrical	electrical	ADJ
gujaf-180	2	74	,	,	PUNCT
gujaf-180	2	75	photocopying	photocopying	NOUN
gujaf-180	2	76	,	,	PUNCT
gujaf-180	2	77	recording	recording	NOUN
gujaf-180	2	78	or	or	CCONJ
gujaf-180	2	79	otherwise	otherwise	ADV
gujaf-180	2	80	,	,	PUNCT
gujaf-180	2	81	without	without	ADP
gujaf-180	2	82	prior	prior	ADJ
gujaf-180	2	83	permission	permission	NOUN
gujaf-180	2	84	of	of	ADP
gujaf-180	2	85	the	the	DET
gujaf-180	2	86	copyright	copyright	NOUN
gujaf-180	2	87	owner	owner	NOUN
gujaf-180	2	88	.	.	PUNCT
gujaf-180	3	1	published	publish	VERB
gujaf-180	3	2	and	and	CCONJ
gujaf-180	3	3	printed	print	VERB
gujaf-180	3	4	by	by	ADP
gujaf-180	3	5	:	:	PUNCT
gujaf-180	3	6	ahmadu	ahmadu	PROPN
gujaf-180	3	7	bello	bello	PROPN
gujaf-180	3	8	university	university	PROPN
gujaf-180	3	9	press	press	NOUN
gujaf-180	3	10	limited	limit	VERB
gujaf-180	3	11	,	,	PUNCT
gujaf-180	3	12	zaria	zaria	PROPN
gujaf-180	3	13	kaduna	kaduna	PROPN
gujaf-180	3	14	state	state	PROPN
gujaf-180	3	15	,	,	PUNCT
gujaf-180	3	16	nigeria	nigeria	PROPN
gujaf-180	3	17	.	.	PUNCT
gujaf-180	4	1	tel	tel	ADP
gujaf-180	4	2	:	:	PUNCT
gujaf-180	4	3	08065949711	08065949711	NUM
gujaf-180	4	4	,	,	PUNCT
gujaf-180	4	5	069	069	NUM
gujaf-180	4	6	-	-	SYM
gujaf-180	4	7	879121	879121	NUM
gujaf-180	4	8	e	e	NOUN
gujaf-180	4	9	-	-	NOUN
gujaf-180	4	10	mail	mail	NOUN
gujaf-180	4	11	:	:	PUNCT
gujaf-180	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-180	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-180	5	1	website	website	NOUN
gujaf-180	5	2	:	:	PUNCT
gujaf-180	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-180	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-180	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-180	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-180	5	7	gusau	gusau	ADJ
gujaf-180	5	8	journal	journal	NOUN
gujaf-180	5	9	of	of	ADP
gujaf-180	5	10	accounting	accounting	NOUN
gujaf-180	5	11	and	and	CCONJ
gujaf-180	5	12	finance	finance	NOUN
gujaf-180	5	13	,	,	PUNCT
gujaf-180	5	14	vol	vol	NOUN
gujaf-180	5	15	.	.	PROPN
gujaf-180	5	16	3	3	NUM
gujaf-180	5	17	,	,	PUNCT
gujaf-180	5	18	issue	issue	NOUN
gujaf-180	5	19	3	3	NUM
gujaf-180	5	20	,	,	PUNCT
gujaf-180	5	21	october	october	PROPN
gujaf-180	5	22	,	,	PUNCT
gujaf-180	5	23	2022	2022	NUM
gujaf-180	5	24	iii	iii	NUM
gujaf-180	5	25	editorial	editorial	PROPN
gujaf-180	5	26	board	board	NOUN
gujaf-180	5	27	editor	editor	NOUN
gujaf-180	5	28	-	-	PUNCT
gujaf-180	5	29	in	in	ADP
gujaf-180	5	30	-	-	PUNCT
gujaf-180	5	31	chief	chief	NOUN
gujaf-180	5	32	:	:	PUNCT
gujaf-180	5	33	prof	prof	PROPN
gujaf-180	5	34	.	.	PUNCT
gujaf-180	5	35	shehu	shehu	PROPN
gujaf-180	5	36	usman	usman	PROPN
gujaf-180	5	37	hassan	hassan	PROPN
gujaf-180	5	38	department	department	PROPN
gujaf-180	5	39	of	of	ADP
gujaf-180	5	40	accounting	accounting	PROPN
gujaf-180	5	41	,	,	PUNCT
gujaf-180	5	42	federal	federal	ADJ
gujaf-180	5	43	university	university	PROPN
gujaf-180	5	44	of	of	ADP
gujaf-180	5	45	kashere	kashere	PROPN
gujaf-180	5	46	,	,	PUNCT
gujaf-180	5	47	gombe	gombe	ADJ
gujaf-180	5	48	state	state	NOUN
gujaf-180	5	49	.	.	PUNCT
gujaf-180	6	1	associate	associate	NOUN
gujaf-180	6	2	editor	editor	NOUN
gujaf-180	6	3	:	:	PUNCT
gujaf-180	6	4	dr	dr	PROPN
gujaf-180	6	5	.	.	PROPN
gujaf-180	6	6	muhammad	muhammad	PROPN
gujaf-180	6	7	mustapha	mustapha	PROPN
gujaf-180	6	8	bagudo	bagudo	PROPN
gujaf-180	6	9	department	department	PROPN
gujaf-180	6	10	of	of	ADP
gujaf-180	6	11	accounting	accounting	PROPN
gujaf-180	6	12	,	,	PUNCT
gujaf-180	6	13	ahmadu	ahmadu	PROPN
gujaf-180	6	14	bello	bello	PROPN
gujaf-180	6	15	university	university	PROPN
gujaf-180	6	16	zaria	zaria	PROPN
gujaf-180	6	17	,	,	PUNCT
gujaf-180	6	18	kaduna	kaduna	PROPN
gujaf-180	6	19	state	state	PROPN
gujaf-180	6	20	.	.	PUNCT
gujaf-180	7	1	managing	manage	VERB
gujaf-180	7	2	editor	editor	NOUN
gujaf-180	7	3	:	:	PUNCT
gujaf-180	7	4	umar	umar	PROPN
gujaf-180	7	5	farouk	farouk	PROPN
gujaf-180	7	6	abdulkarim	abdulkarim	PROPN
gujaf-180	7	7	department	department	PROPN
gujaf-180	7	8	of	of	ADP
gujaf-180	7	9	accounting	accounting	NOUN
gujaf-180	7	10	and	and	CCONJ
gujaf-180	7	11	finance	finance	NOUN
gujaf-180	7	12	,	,	PUNCT
gujaf-180	7	13	federal	federal	ADJ
gujaf-180	7	14	university	university	NOUN
gujaf-180	7	15	gusau	gusau	PROPN
gujaf-180	7	16	,	,	PUNCT
gujaf-180	7	17	zamfara	zamfara	PROPN
gujaf-180	7	18	state	state	PROPN
gujaf-180	7	19	.	.	PUNCT
gujaf-180	8	1	editorial	editorial	PROPN
gujaf-180	8	2	board	board	NOUN
gujaf-180	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-180	8	4	modu	modu	PROPN
gujaf-180	8	5	kumshe	kumshe	PROPN
gujaf-180	8	6	department	department	PROPN
gujaf-180	8	7	of	of	ADP
gujaf-180	8	8	accounting	accounting	PROPN
gujaf-180	8	9	,	,	PUNCT
gujaf-180	8	10	university	university	NOUN
gujaf-180	8	11	of	of	ADP
gujaf-180	8	12	maiduguri	maiduguri	PROPN
gujaf-180	8	13	,	,	PUNCT
gujaf-180	8	14	borno	borno	PROPN
gujaf-180	8	15	state	state	PROPN
gujaf-180	8	16	.	.	PUNCT
gujaf-180	9	1	prof	prof	PROPN
gujaf-180	9	2	ugochukwu	ugochukwu	PROPN
gujaf-180	9	3	c.	c.	PROPN
gujaf-180	9	4	nzewi	nzewi	VERB
gujaf-180	9	5	department	department	PROPN
gujaf-180	9	6	of	of	ADP
gujaf-180	9	7	accounting	accounting	PROPN
gujaf-180	9	8	,	,	PUNCT
gujaf-180	9	9	paul	paul	PROPN
gujaf-180	9	10	university	university	PROPN
gujaf-180	9	11	awka	awka	NOUN
gujaf-180	9	12	,	,	PUNCT
gujaf-180	9	13	anambra	anambra	PROPN
gujaf-180	9	14	state	state	PROPN
gujaf-180	9	15	.	.	PUNCT
gujaf-180	10	1	prof	prof	PROPN
gujaf-180	10	2	kabir	kabir	PROPN
gujaf-180	10	3	tahir	tahir	PROPN
gujaf-180	10	4	hamid	hamid	PROPN
gujaf-180	10	5	department	department	PROPN
gujaf-180	10	6	of	of	ADP
gujaf-180	10	7	accounting	accounting	PROPN
gujaf-180	10	8	,	,	PUNCT
gujaf-180	10	9	bayero	bayero	PROPN
gujaf-180	10	10	university	university	PROPN
gujaf-180	10	11	,	,	PUNCT
gujaf-180	10	12	kano	kano	PROPN
gujaf-180	10	13	,	,	PUNCT
gujaf-180	10	14	kano	kano	PROPN
gujaf-180	10	15	state	state	PROPN
gujaf-180	10	16	.	.	PUNCT
gujaf-180	11	1	prof	prof	PROPN
gujaf-180	11	2	.	.	PUNCT
gujaf-180	12	1	ekoja	ekoja	PROPN
gujaf-180	12	2	b.	b.	PROPN
gujaf-180	12	3	ekoja	ekoja	PROPN
gujaf-180	12	4	department	department	PROPN
gujaf-180	12	5	of	of	ADP
gujaf-180	12	6	accounting	accounting	PROPN
gujaf-180	12	7	,	,	PUNCT
gujaf-180	12	8	university	university	PROPN
gujaf-180	12	9	of	of	ADP
gujaf-180	12	10	jos	jos	PROPN
gujaf-180	12	11	.	.	PROPN
gujaf-180	12	12	prof	prof	PROPN
gujaf-180	12	13	.	.	PUNCT
gujaf-180	13	1	clifford	clifford	PROPN
gujaf-180	13	2	ofurum	ofurum	PROPN
gujaf-180	13	3	department	department	PROPN
gujaf-180	13	4	of	of	ADP
gujaf-180	13	5	accounting	accounting	PROPN
gujaf-180	13	6	,	,	PUNCT
gujaf-180	13	7	university	university	NOUN
gujaf-180	13	8	of	of	ADP
gujaf-180	13	9	portharcourt	portharcourt	PROPN
gujaf-180	13	10	,	,	PUNCT
gujaf-180	13	11	rivers	river	NOUN
gujaf-180	13	12	state	state	PROPN
gujaf-180	13	13	.	.	PUNCT
gujaf-180	14	1	prof	prof	PROPN
gujaf-180	14	2	.	.	PUNCT
gujaf-180	15	1	ahmad	ahmad	PROPN
gujaf-180	15	2	bello	bello	PROPN
gujaf-180	15	3	dogarawa	dogarawa	PROPN
gujaf-180	15	4	department	department	PROPN
gujaf-180	15	5	of	of	ADP
gujaf-180	15	6	accounting	accounting	NOUN
gujaf-180	15	7	,	,	PUNCT
gujaf-180	15	8	ahmadu	ahmadu	PROPN
gujaf-180	15	9	bello	bello	PROPN
gujaf-180	15	10	university	university	PROPN
gujaf-180	15	11	zaria	zaria	PROPN
gujaf-180	15	12	.	.	PUNCT
gujaf-180	16	1	prof	prof	PROPN
gujaf-180	16	2	.	.	PUNCT
gujaf-180	17	1	yusuf	yusuf	PROPN
gujaf-180	17	2	.	.	PUNCT
gujaf-180	18	1	b.	b.	PROPN
gujaf-180	18	2	rahman	rahman	PROPN
gujaf-180	18	3	department	department	PROPN
gujaf-180	18	4	of	of	ADP
gujaf-180	18	5	accounting	accounting	PROPN
gujaf-180	18	6	,	,	PUNCT
gujaf-180	18	7	lagos	lagos	NOUN
gujaf-180	18	8	state	state	PROPN
gujaf-180	18	9	university	university	PROPN
gujaf-180	18	10	,	,	PUNCT
gujaf-180	18	11	lagos	lago	NOUN
gujaf-180	18	12	stat	stat	PROPN
gujaf-180	18	13	gusau	gusau	PROPN
gujaf-180	18	14	journal	journal	PROPN
gujaf-180	18	15	of	of	ADP
gujaf-180	18	16	accounting	accounting	NOUN
gujaf-180	18	17	and	and	CCONJ
gujaf-180	18	18	finance	finance	NOUN
gujaf-180	18	19	,	,	PUNCT
gujaf-180	18	20	vol	vol	NOUN
gujaf-180	18	21	.	.	PROPN
gujaf-180	19	1	3	3	NUM
gujaf-180	19	2	,	,	PUNCT
gujaf-180	19	3	issue	issue	NOUN
gujaf-180	19	4	3	3	NUM
gujaf-180	19	5	,	,	PUNCT
gujaf-180	19	6	october	october	PROPN
gujaf-180	19	7	,	,	PUNCT
gujaf-180	19	8	2022	2022	NUM
gujaf-180	19	9	iv	iv	NUM
gujaf-180	19	10	prof	prof	NOUN
gujaf-180	19	11	.	.	PUNCT
gujaf-180	20	1	suleiman	suleiman	PROPN
gujaf-180	20	2	a.	a.	PROPN
gujaf-180	20	3	s.	s.	PROPN
gujaf-180	20	4	aruwa	aruwa	PROPN
gujaf-180	20	5	department	department	PROPN
gujaf-180	20	6	of	of	ADP
gujaf-180	20	7	accounting	accounting	PROPN
gujaf-180	20	8	,	,	PUNCT
gujaf-180	20	9	nasarawa	nasarawa	PROPN
gujaf-180	20	10	state	state	PROPN
gujaf-180	20	11	university	university	PROPN
gujaf-180	20	12	,	,	PUNCT
gujaf-180	20	13	keffi	keffi	PROPN
gujaf-180	20	14	,	,	PUNCT
gujaf-180	20	15	nasarawa	nasarawa	PROPN
gujaf-180	20	16	state	state	PROPN
gujaf-180	20	17	.	.	PUNCT
gujaf-180	21	1	prof	prof	PROPN
gujaf-180	21	2	.	.	PUNCT
gujaf-180	22	1	muhammad	muhammad	PROPN
gujaf-180	22	2	junaidu	junaidu	PROPN
gujaf-180	22	3	kurawa	kurawa	PROPN
gujaf-180	22	4	department	department	PROPN
gujaf-180	22	5	of	of	ADP
gujaf-180	22	6	accounting	accounting	PROPN
gujaf-180	22	7	,	,	PUNCT
gujaf-180	22	8	bayero	bayero	PROPN
gujaf-180	22	9	university	university	PROPN
gujaf-180	22	10	kano	kano	PROPN
gujaf-180	22	11	,	,	PUNCT
gujaf-180	22	12	kano	kano	PROPN
gujaf-180	22	13	state	state	PROPN
gujaf-180	22	14	.	.	PUNCT
gujaf-180	23	1	prof	prof	PROPN
gujaf-180	23	2	.	.	PUNCT
gujaf-180	24	1	muhammad	muhammad	PROPN
gujaf-180	24	2	habibu	habibu	ADJ
gujaf-180	24	3	sabari	sabari	PROPN
gujaf-180	24	4	department	department	PROPN
gujaf-180	24	5	of	of	ADP
gujaf-180	24	6	accounting	accounting	NOUN
gujaf-180	24	7	,	,	PUNCT
gujaf-180	24	8	ahmadu	ahmadu	PROPN
gujaf-180	24	9	bello	bello	PROPN
gujaf-180	24	10	university	university	PROPN
gujaf-180	24	11	,	,	PUNCT
gujaf-180	24	12	zaria	zaria	PROPN
gujaf-180	24	13	.	.	PUNCT
gujaf-180	24	14	prof	prof	PROPN
gujaf-180	24	15	.	.	PUNCT
gujaf-180	25	1	okpanachi	okpanachi	PROPN
gujaf-180	25	2	joshua	joshua	PROPN
gujaf-180	25	3	department	department	PROPN
gujaf-180	25	4	of	of	ADP
gujaf-180	25	5	accounting	accounting	NOUN
gujaf-180	25	6	and	and	CCONJ
gujaf-180	25	7	management	management	NOUN
gujaf-180	25	8	,	,	PUNCT
gujaf-180	25	9	nigerian	nigerian	ADJ
gujaf-180	25	10	defence	defence	PROPN
gujaf-180	25	11	academy	academy	PROPN
gujaf-180	25	12	,	,	PUNCT
gujaf-180	25	13	kaduna	kaduna	PROPN
gujaf-180	25	14	.	.	PROPN
gujaf-180	25	15	prof	prof	PROPN
gujaf-180	25	16	.	.	PUNCT
gujaf-180	26	1	hassan	hassan	PROPN
gujaf-180	26	2	ibrahim	ibrahim	PROPN
gujaf-180	26	3	department	department	PROPN
gujaf-180	26	4	of	of	ADP
gujaf-180	26	5	accounting	accounting	PROPN
gujaf-180	26	6	,	,	PUNCT
gujaf-180	26	7	ibb	ibb	NOUN
gujaf-180	26	8	university	university	NOUN
gujaf-180	26	9	,	,	PUNCT
gujaf-180	26	10	lapai	lapai	NOUN
gujaf-180	26	11	,	,	PUNCT
gujaf-180	26	12	niger	niger	NOUN
gujaf-180	26	13	state	state	NOUN
gujaf-180	26	14	.	.	PUNCT
gujaf-180	27	1	prof	prof	PROPN
gujaf-180	27	2	.	.	PUNCT
gujaf-180	28	1	ifeoma	ifeoma	PROPN
gujaf-180	28	2	mary	mary	PROPN
gujaf-180	28	3	okwo	okwo	PROPN
gujaf-180	28	4	department	department	PROPN
gujaf-180	28	5	of	of	ADP
gujaf-180	28	6	accounting	accounting	PROPN
gujaf-180	28	7	,	,	PUNCT
gujaf-180	28	8	enugu	enugu	PROPN
gujaf-180	28	9	state	state	PROPN
gujaf-180	28	10	university	university	PROPN
gujaf-180	28	11	of	of	ADP
gujaf-180	28	12	science	science	NOUN
gujaf-180	28	13	and	and	CCONJ
gujaf-180	28	14	technology	technology	NOUN
gujaf-180	28	15	,	,	PUNCT
gujaf-180	28	16	enugu	enugu	PROPN
gujaf-180	28	17	state	state	PROPN
gujaf-180	28	18	.	.	PUNCT
gujaf-180	29	1	prof	prof	PROPN
gujaf-180	29	2	.	.	PUNCT
gujaf-180	30	1	muhammad	muhammad	PROPN
gujaf-180	30	2	aminu	aminu	PROPN
gujaf-180	30	3	isa	isa	PROPN
gujaf-180	30	4	department	department	PROPN
gujaf-180	30	5	of	of	ADP
gujaf-180	30	6	accounting	accounting	PROPN
gujaf-180	30	7	,	,	PUNCT
gujaf-180	30	8	bayero	bayero	PROPN
gujaf-180	30	9	university	university	PROPN
gujaf-180	30	10	,	,	PUNCT
gujaf-180	30	11	kano	kano	PROPN
gujaf-180	30	12	,	,	PUNCT
gujaf-180	30	13	kano	kano	PROPN
gujaf-180	30	14	state	state	PROPN
gujaf-180	30	15	.	.	PUNCT
gujaf-180	31	1	prof	prof	PROPN
gujaf-180	31	2	.	.	PUNCT
gujaf-180	32	1	ahmadu	ahmadu	PROPN
gujaf-180	32	2	bello	bello	PROPN
gujaf-180	32	3	department	department	PROPN
gujaf-180	32	4	of	of	ADP
gujaf-180	32	5	accounting	accounting	NOUN
gujaf-180	32	6	,	,	PUNCT
gujaf-180	32	7	ahmadu	ahmadu	PROPN
gujaf-180	32	8	bello	bello	PROPN
gujaf-180	32	9	university	university	PROPN
gujaf-180	32	10	,	,	PUNCT
gujaf-180	32	11	zaria	zaria	PROPN
gujaf-180	32	12	.	.	PUNCT
gujaf-180	33	1	prof	prof	PROPN
gujaf-180	33	2	.	.	PUNCT
gujaf-180	34	1	musa	musa	PROPN
gujaf-180	34	2	yelwa	yelwa	PROPN
gujaf-180	34	3	abubakar	abubakar	PROPN
gujaf-180	34	4	department	department	PROPN
gujaf-180	34	5	of	of	ADP
gujaf-180	34	6	accounting	accounting	PROPN
gujaf-180	34	7	,	,	PUNCT
gujaf-180	34	8	usmanu	usmanu	PROPN
gujaf-180	34	9	danfodiyo	danfodiyo	PROPN
gujaf-180	34	10	university	university	PROPN
gujaf-180	34	11	,	,	PUNCT
gujaf-180	34	12	sokoto	sokoto	PROPN
gujaf-180	34	13	state	state	PROPN
gujaf-180	34	14	.	.	PUNCT
gujaf-180	35	1	prof	prof	PROPN
gujaf-180	35	2	.	.	PUNCT
gujaf-180	36	1	salisu	salisu	PROPN
gujaf-180	36	2	abubakar	abubakar	PROPN
gujaf-180	36	3	department	department	PROPN
gujaf-180	36	4	of	of	ADP
gujaf-180	36	5	accounting	accounting	NOUN
gujaf-180	36	6	,	,	PUNCT
gujaf-180	36	7	ahmadu	ahmadu	PROPN
gujaf-180	36	8	bello	bello	PROPN
gujaf-180	36	9	university	university	PROPN
gujaf-180	36	10	zaria	zaria	PROPN
gujaf-180	36	11	,	,	PUNCT
gujaf-180	36	12	kaduna	kaduna	PROPN
gujaf-180	36	13	state	state	PROPN
gujaf-180	36	14	.	.	PUNCT
gujaf-180	37	1	dr	dr	PROPN
gujaf-180	37	2	.	.	PROPN
gujaf-180	37	3	isaq	isaq	PROPN
gujaf-180	37	4	alhaji	alhaji	PROPN
gujaf-180	37	5	samaila	samaila	PROPN
gujaf-180	37	6	department	department	PROPN
gujaf-180	37	7	of	of	ADP
gujaf-180	37	8	accounting	accounting	PROPN
gujaf-180	37	9	,	,	PUNCT
gujaf-180	37	10	bayero	bayero	PROPN
gujaf-180	37	11	university	university	NOUN
gujaf-180	37	12	,	,	PUNCT
gujaf-180	37	13	kano	kano	PROPN
gujaf-180	37	14	state	state	PROPN
gujaf-180	37	15	.	.	PUNCT
gujaf-180	38	1	prof	prof	PROPN
gujaf-180	38	2	.	.	PUNCT
gujaf-180	39	1	fatima	fatima	PROPN
gujaf-180	39	2	alfa	alfa	PROPN
gujaf-180	39	3	department	department	PROPN
gujaf-180	39	4	of	of	ADP
gujaf-180	39	5	accounting	accounting	PROPN
gujaf-180	39	6	,	,	PUNCT
gujaf-180	39	7	university	university	NOUN
gujaf-180	39	8	of	of	ADP
gujaf-180	39	9	maiduguri	maiduguri	PROPN
gujaf-180	39	10	,	,	PUNCT
gujaf-180	39	11	borno	borno	PROPN
gujaf-180	39	12	state	state	PROPN
gujaf-180	39	13	.	.	PUNCT
gujaf-180	40	1	gusau	gusau	PROPN
gujaf-180	40	2	journal	journal	PROPN
gujaf-180	40	3	of	of	ADP
gujaf-180	40	4	accounting	accounting	NOUN
gujaf-180	40	5	and	and	CCONJ
gujaf-180	40	6	finance	finance	NOUN
gujaf-180	40	7	,	,	PUNCT
gujaf-180	40	8	vol	vol	NOUN
gujaf-180	40	9	.	.	PROPN
gujaf-180	40	10	3	3	NUM
gujaf-180	40	11	,	,	PUNCT
gujaf-180	40	12	issue	issue	NOUN
gujaf-180	40	13	3	3	NUM
gujaf-180	40	14	,	,	PUNCT
gujaf-180	40	15	october	october	PROPN
gujaf-180	40	16	,	,	PUNCT
gujaf-180	40	17	2022	2022	NUM
gujaf-180	40	18	v	v	ADP
gujaf-180	40	19	dr	dr	PROPN
gujaf-180	40	20	.	.	PROPN
gujaf-180	40	21	sunusi	sunusi	PROPN
gujaf-180	40	22	sa'ad	sa'ad	PROPN
gujaf-180	40	23	ahmad	ahmad	PROPN
gujaf-180	40	24	department	department	PROPN
gujaf-180	40	25	of	of	ADP
gujaf-180	40	26	accounting	accounting	PROPN
gujaf-180	40	27	,	,	PUNCT
gujaf-180	40	28	federal	federal	ADJ
gujaf-180	40	29	university	university	NOUN
gujaf-180	40	30	dutse	dutse	NOUN
gujaf-180	40	31	,	,	PUNCT
gujaf-180	40	32	jigawa	jigawa	PROPN
gujaf-180	40	33	state	state	PROPN
gujaf-180	40	34	.	.	PUNCT
gujaf-180	41	1	dr	dr	PROPN
gujaf-180	41	2	.	.	PROPN
gujaf-180	41	3	nasiru	nasiru	PROPN
gujaf-180	41	4	a.	a.	PROPN
gujaf-180	41	5	ka’oje	ka’oje	PROPN
gujaf-180	41	6	department	department	PROPN
gujaf-180	41	7	of	of	ADP
gujaf-180	41	8	accounting	accounting	PROPN
gujaf-180	41	9	,	,	PUNCT
gujaf-180	41	10	usmanu	usmanu	PROPN
gujaf-180	41	11	danfodiyo	danfodiyo	PROPN
gujaf-180	41	12	university	university	PROPN
gujaf-180	41	13	sokoto	sokoto	PROPN
gujaf-180	41	14	state	state	PROPN
gujaf-180	41	15	.	.	PUNCT
gujaf-180	42	1	dr	dr	PROPN
gujaf-180	42	2	.	.	PROPN
gujaf-180	42	3	aminu	aminu	PROPN
gujaf-180	42	4	abdullahi	abdullahi	PROPN
gujaf-180	42	5	department	department	PROPN
gujaf-180	42	6	of	of	ADP
gujaf-180	42	7	accounting	accounting	PROPN
gujaf-180	42	8	,	,	PUNCT
gujaf-180	42	9	usmanu	usmanu	PROPN
gujaf-180	42	10	danfodiyo	danfodiyo	PROPN
gujaf-180	42	11	university	university	PROPN
gujaf-180	42	12	sokoto	sokoto	PROPN
gujaf-180	42	13	,	,	PUNCT
gujaf-180	42	14	state	state	PROPN
gujaf-180	42	15	.	.	PUNCT
gujaf-180	43	1	dr	dr	PROPN
gujaf-180	43	2	.	.	PROPN
gujaf-180	43	3	onipe	onipe	PROPN
gujaf-180	43	4	adebenege	adebenege	PROPN
gujaf-180	43	5	yahaya	yahaya	PROPN
gujaf-180	43	6	department	department	PROPN
gujaf-180	43	7	of	of	ADP
gujaf-180	43	8	accounting	accounting	PROPN
gujaf-180	43	9	,	,	PUNCT
gujaf-180	43	10	nigerian	nigerian	ADJ
gujaf-180	43	11	defence	defence	PROPN
gujaf-180	43	12	academy	academy	PROPN
gujaf-180	43	13	,	,	PUNCT
gujaf-180	43	14	kaduna	kaduna	PROPN
gujaf-180	43	15	state	state	PROPN
gujaf-180	43	16	.	.	PUNCT
gujaf-180	44	1	dr	dr	PROPN
gujaf-180	44	2	.	.	PROPN
gujaf-180	44	3	saidu	saidu	PROPN
gujaf-180	44	4	adamu	adamu	PROPN
gujaf-180	44	5	department	department	PROPN
gujaf-180	44	6	of	of	ADP
gujaf-180	44	7	accounting	accounting	PROPN
gujaf-180	44	8	,	,	PUNCT
gujaf-180	44	9	federal	federal	ADJ
gujaf-180	44	10	university	university	PROPN
gujaf-180	44	11	of	of	ADP
gujaf-180	44	12	kashere	kashere	PROPN
gujaf-180	44	13	,	,	PUNCT
gujaf-180	44	14	gombe	gombe	ADJ
gujaf-180	44	15	state	state	NOUN
gujaf-180	44	16	.	.	PUNCT
gujaf-180	45	1	dr	dr	PROPN
gujaf-180	45	2	.	.	PROPN
gujaf-180	45	3	nasiru	nasiru	PROPN
gujaf-180	45	4	yunusa	yunusa	PROPN
gujaf-180	45	5	department	department	PROPN
gujaf-180	45	6	of	of	ADP
gujaf-180	45	7	accounting	accounting	NOUN
gujaf-180	45	8	,	,	PUNCT
gujaf-180	45	9	ahmadu	ahmadu	PROPN
gujaf-180	45	10	bello	bello	PROPN
gujaf-180	45	11	university	university	PROPN
gujaf-180	45	12	zaria	zaria	PROPN
gujaf-180	45	13	.	.	PUNCT
gujaf-180	46	1	dr	dr	PROPN
gujaf-180	46	2	.	.	PROPN
gujaf-180	46	3	aisha	aisha	PROPN
gujaf-180	46	4	nuhu	nuhu	PROPN
gujaf-180	46	5	muhammad	muhammad	PROPN
gujaf-180	46	6	department	department	PROPN
gujaf-180	46	7	of	of	ADP
gujaf-180	46	8	accounting	accounting	PROPN
gujaf-180	46	9	,	,	PUNCT
gujaf-180	46	10	ahmadu	ahmadu	PROPN
gujaf-180	46	11	bello	bello	PROPN
gujaf-180	46	12	university	university	PROPN
gujaf-180	46	13	zaria	zaria	PROPN
gujaf-180	46	14	.	.	PUNCT
gujaf-180	47	1	dr	dr	PROPN
gujaf-180	47	2	.	.	PROPN
gujaf-180	47	3	lawal	lawal	PROPN
gujaf-180	47	4	muhammad	muhammad	PROPN
gujaf-180	47	5	department	department	PROPN
gujaf-180	47	6	of	of	ADP
gujaf-180	47	7	accounting	accounting	PROPN
gujaf-180	47	8	,	,	PUNCT
gujaf-180	47	9	ahmadu	ahmadu	PROPN
gujaf-180	47	10	bello	bello	PROPN
gujaf-180	47	11	university	university	PROPN
gujaf-180	47	12	zaria	zaria	PROPN
gujaf-180	47	13	.	.	PUNCT
gujaf-180	48	1	dr	dr	PROPN
gujaf-180	48	2	.	.	PROPN
gujaf-180	48	3	farouk	farouk	PROPN
gujaf-180	48	4	adeiza	adeiza	PROPN
gujaf-180	48	5	school	school	PROPN
gujaf-180	48	6	of	of	ADP
gujaf-180	48	7	business	business	NOUN
gujaf-180	48	8	and	and	CCONJ
gujaf-180	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-180	48	10	,	,	PUNCT
gujaf-180	48	11	american	american	PROPN
gujaf-180	48	12	university	university	PROPN
gujaf-180	48	13	of	of	ADP
gujaf-180	48	14	nigeria	nigeria	PROPN
gujaf-180	48	15	,	,	PUNCT
gujaf-180	48	16	yola	yola	PROPN
gujaf-180	48	17	.	.	PUNCT
gujaf-180	49	1	dr	dr	PROPN
gujaf-180	49	2	.	.	PROPN
gujaf-180	49	3	bashir	bashir	PROPN
gujaf-180	49	4	umar	umar	PROPN
gujaf-180	49	5	farouk	farouk	PROPN
gujaf-180	49	6	department	department	PROPN
gujaf-180	49	7	of	of	ADP
gujaf-180	49	8	economics	economic	NOUN
gujaf-180	49	9	,	,	PUNCT
gujaf-180	49	10	federal	federal	ADJ
gujaf-180	49	11	university	university	NOUN
gujaf-180	49	12	gusau	gusau	PROPN
gujaf-180	49	13	,	,	PUNCT
gujaf-180	49	14	zamfara	zamfara	PROPN
gujaf-180	49	15	state	state	PROPN
gujaf-180	49	16	.	.	PUNCT
gujaf-180	50	1	dr	dr	PROPN
gujaf-180	50	2	emmanuel	emmanuel	PROPN
gujaf-180	50	3	omokhuale	omokhuale	PROPN
gujaf-180	50	4	department	department	PROPN
gujaf-180	50	5	of	of	ADP
gujaf-180	50	6	mathematics	mathematics	PROPN
gujaf-180	50	7	,	,	PUNCT
gujaf-180	50	8	federal	federal	ADJ
gujaf-180	50	9	university	university	NOUN
gujaf-180	50	10	gusau	gusau	NOUN
gujaf-180	50	11	,	,	PUNCT
gujaf-180	50	12	zamfara	zamfara	PROPN
gujaf-180	50	13	.	.	PUNCT
gujaf-180	51	1	state	state	PROPN
gujaf-180	51	2	gusau	gusau	PROPN
gujaf-180	51	3	journal	journal	PROPN
gujaf-180	51	4	of	of	ADP
gujaf-180	51	5	accounting	accounting	NOUN
gujaf-180	51	6	and	and	CCONJ
gujaf-180	51	7	finance	finance	NOUN
gujaf-180	51	8	,	,	PUNCT
gujaf-180	51	9	vol	vol	NOUN
gujaf-180	51	10	.	.	PROPN
gujaf-180	51	11	3	3	NUM
gujaf-180	51	12	,	,	PUNCT
gujaf-180	51	13	issue	issue	NOUN
gujaf-180	51	14	3	3	NUM
gujaf-180	51	15	,	,	PUNCT
gujaf-180	51	16	october	october	PROPN
gujaf-180	51	17	,	,	PUNCT
gujaf-180	51	18	2022	2022	NUM
gujaf-180	51	19	vi	vi	PROPN
gujaf-180	51	20	advisory	advisory	NOUN
gujaf-180	51	21	board	board	NOUN
gujaf-180	51	22	members	member	NOUN
gujaf-180	51	23	prof	prof	PROPN
gujaf-180	51	24	.	.	PUNCT
gujaf-180	52	1	kabiru	kabiru	PROPN
gujaf-180	52	2	isah	isah	PROPN
gujaf-180	52	3	dandago	dandago	PROPN
gujaf-180	52	4	,	,	PUNCT
gujaf-180	52	5	bayero	bayero	PROPN
gujaf-180	52	6	university	university	PROPN
gujaf-180	52	7	kano	kano	PROPN
gujaf-180	52	8	,	,	PUNCT
gujaf-180	52	9	kano	kano	PROPN
gujaf-180	52	10	state	state	PROPN
gujaf-180	52	11	.	.	PUNCT
gujaf-180	53	1	prof	prof	PROPN
gujaf-180	53	2	a	a	DET
gujaf-180	53	3	m	m	NOUN
gujaf-180	53	4	bashir	bashir	NOUN
gujaf-180	53	5	,	,	PUNCT
gujaf-180	53	6	usmanu	usmanu	PROPN
gujaf-180	53	7	danfodiyo	danfodiyo	PROPN
gujaf-180	53	8	university	university	PROPN
gujaf-180	53	9	sokoto	sokoto	PROPN
gujaf-180	53	10	,	,	PUNCT
gujaf-180	53	11	sokoto	sokoto	PROPN
gujaf-180	53	12	state	state	PROPN
gujaf-180	53	13	.	.	PUNCT
gujaf-180	54	1	prof	prof	PROPN
gujaf-180	54	2	.	.	PUNCT
gujaf-180	55	1	muhammad	muhammad	PROPN
gujaf-180	55	2	tanko	tanko	PROPN
gujaf-180	55	3	,	,	PUNCT
gujaf-180	55	4	kaduna	kaduna	PROPN
gujaf-180	55	5	state	state	PROPN
gujaf-180	55	6	university	university	PROPN
gujaf-180	55	7	,	,	PUNCT
gujaf-180	55	8	kaduna	kaduna	PROPN
gujaf-180	55	9	.	.	PROPN
gujaf-180	55	10	prof	prof	PROPN
gujaf-180	55	11	.	.	PUNCT
gujaf-180	55	12	bayero	bayero	PROPN
gujaf-180	56	1	a	a	DET
gujaf-180	56	2	m	m	NOUN
gujaf-180	56	3	sabir	sabir	NOUN
gujaf-180	56	4	,	,	PUNCT
gujaf-180	56	5	usmanu	usmanu	PROPN
gujaf-180	56	6	danfodiyo	danfodiyo	PROPN
gujaf-180	56	7	university	university	PROPN
gujaf-180	56	8	sokoto	sokoto	PROPN
gujaf-180	56	9	,	,	PUNCT
gujaf-180	56	10	sokoto	sokoto	PROPN
gujaf-180	56	11	state	state	PROPN
gujaf-180	56	12	.	.	PUNCT
gujaf-180	57	1	prof	prof	PROPN
gujaf-180	57	2	.	.	PUNCT
gujaf-180	58	1	aliyu	aliyu	PROPN
gujaf-180	58	2	sulaiman	sulaiman	PROPN
gujaf-180	58	3	kantudu	kantudu	PROPN
gujaf-180	58	4	,	,	PUNCT
gujaf-180	58	5	bayero	bayero	PROPN
gujaf-180	58	6	university	university	PROPN
gujaf-180	58	7	kano	kano	PROPN
gujaf-180	58	8	,	,	PUNCT
gujaf-180	58	9	kano	kano	PROPN
gujaf-180	58	10	state	state	PROPN
gujaf-180	58	11	.	.	PUNCT
gujaf-180	59	1	editorial	editorial	PROPN
gujaf-180	59	2	secretary	secretary	PROPN
gujaf-180	59	3	usman	usman	PROPN
gujaf-180	59	4	muhammad	muhammad	PROPN
gujaf-180	59	5	adam	adam	PROPN
gujaf-180	59	6	department	department	PROPN
gujaf-180	59	7	of	of	ADP
gujaf-180	59	8	accounting	accounting	NOUN
gujaf-180	59	9	and	and	CCONJ
gujaf-180	59	10	finance	finance	NOUN
gujaf-180	59	11	,	,	PUNCT
gujaf-180	59	12	federal	federal	ADJ
gujaf-180	59	13	university	university	NOUN
gujaf-180	59	14	gusau	gusau	PROPN
gujaf-180	59	15	,	,	PUNCT
gujaf-180	59	16	zamfara	zamfara	PROPN
gujaf-180	59	17	state	state	PROPN
gujaf-180	59	18	.	.	PUNCT
gujaf-180	60	1	gusau	gusau	PROPN
gujaf-180	60	2	journal	journal	PROPN
gujaf-180	60	3	of	of	ADP
gujaf-180	60	4	accounting	accounting	NOUN
gujaf-180	60	5	and	and	CCONJ
gujaf-180	60	6	finance	finance	NOUN
gujaf-180	60	7	,	,	PUNCT
gujaf-180	60	8	vol	vol	NOUN
gujaf-180	60	9	.	.	PROPN
gujaf-180	60	10	3	3	NUM
gujaf-180	60	11	,	,	PUNCT
gujaf-180	60	12	issue	issue	NOUN
gujaf-180	60	13	3	3	NUM
gujaf-180	60	14	,	,	PUNCT
gujaf-180	60	15	october	october	PROPN
gujaf-180	60	16	,	,	PUNCT
gujaf-180	60	17	2022	2022	NUM
gujaf-180	60	18	vii	vii	PROPN
gujaf-180	60	19	call	call	NOUN
gujaf-180	60	20	for	for	ADP
gujaf-180	60	21	papers	paper	NOUN
gujaf-180	60	22	the	the	DET
gujaf-180	60	23	editorial	editorial	ADJ
gujaf-180	60	24	board	board	NOUN
gujaf-180	60	25	of	of	ADP
gujaf-180	60	26	gusau	gusau	PROPN
gujaf-180	60	27	journal	journal	PROPN
gujaf-180	60	28	of	of	ADP
gujaf-180	60	29	accounting	accounting	NOUN
gujaf-180	60	30	and	and	CCONJ
gujaf-180	60	31	finance	finance	NOUN
gujaf-180	60	32	(	(	PUNCT
gujaf-180	60	33	gujaf	gujaf	NOUN
gujaf-180	60	34	)	)	PUNCT
gujaf-180	60	35	is	be	AUX
gujaf-180	60	36	hereby	hereby	ADV
gujaf-180	60	37	inviting	invite	VERB
gujaf-180	60	38	authors	author	NOUN
gujaf-180	60	39	to	to	PART
gujaf-180	60	40	submit	submit	VERB
gujaf-180	60	41	their	their	PRON
gujaf-180	60	42	unpublished	unpublished	ADJ
gujaf-180	60	43	manuscript	manuscript	NOUN
gujaf-180	60	44	for	for	ADP
gujaf-180	60	45	publication	publication	NOUN
gujaf-180	60	46	.	.	PUNCT
gujaf-180	61	1	the	the	DET
gujaf-180	61	2	journal	journal	NOUN
gujaf-180	61	3	is	be	AUX
gujaf-180	61	4	published	publish	VERB
gujaf-180	61	5	in	in	ADP
gujaf-180	61	6	two	two	NUM
gujaf-180	61	7	issues	issue	NOUN
gujaf-180	61	8	of	of	ADP
gujaf-180	61	9	april	april	PROPN
gujaf-180	61	10	and	and	CCONJ
gujaf-180	61	11	october	october	PROPN
gujaf-180	61	12	annually	annually	ADV
gujaf-180	61	13	.	.	PUNCT
gujaf-180	62	1	gujaf	gujaf	NOUN
gujaf-180	62	2	is	be	AUX
gujaf-180	62	3	a	a	DET
gujaf-180	62	4	double	double	ADJ
gujaf-180	62	5	-	-	PUNCT
gujaf-180	62	6	blind	blind	ADJ
gujaf-180	62	7	peer	peer	NOUN
gujaf-180	62	8	reviewed	review	VERB
gujaf-180	62	9	journal	journal	NOUN
gujaf-180	62	10	published	publish	VERB
gujaf-180	62	11	by	by	ADP
gujaf-180	62	12	the	the	DET
gujaf-180	62	13	department	department	NOUN
gujaf-180	62	14	of	of	ADP
gujaf-180	62	15	accounting	accounting	NOUN
gujaf-180	62	16	and	and	CCONJ
gujaf-180	62	17	finance	finance	NOUN
gujaf-180	62	18	,	,	PUNCT
gujaf-180	62	19	faculty	faculty	NOUN
gujaf-180	62	20	of	of	ADP
gujaf-180	62	21	management	management	NOUN
gujaf-180	62	22	and	and	CCONJ
gujaf-180	62	23	social	social	ADJ
gujaf-180	62	24	sciences	science	NOUN
gujaf-180	62	25	,	,	PUNCT
gujaf-180	62	26	federal	federal	ADJ
gujaf-180	62	27	university	university	NOUN
gujaf-180	62	28	gusau	gusau	NOUN
gujaf-180	62	29	,	,	PUNCT
gujaf-180	62	30	zamfara	zamfara	PROPN
gujaf-180	62	31	state	state	PROPN
gujaf-180	62	32	nigeria	nigeria	PROPN
gujaf-180	62	33	the	the	DET
gujaf-180	62	34	journal	journal	PROPN
gujaf-180	62	35	accepts	accept	VERB
gujaf-180	62	36	papers	paper	NOUN
gujaf-180	62	37	in	in	ADP
gujaf-180	62	38	all	all	DET
gujaf-180	62	39	areas	area	NOUN
gujaf-180	62	40	of	of	ADP
gujaf-180	62	41	accounting	accounting	NOUN
gujaf-180	62	42	and	and	CCONJ
gujaf-180	62	43	finance	finance	NOUN
gujaf-180	62	44	for	for	ADP
gujaf-180	62	45	publication	publication	NOUN
gujaf-180	62	46	which	which	PRON
gujaf-180	62	47	include	include	VERB
gujaf-180	62	48	:	:	PUNCT
gujaf-180	62	49	accounting	accounting	NOUN
gujaf-180	62	50	standards	standard	NOUN
gujaf-180	62	51	,	,	PUNCT
gujaf-180	62	52	accounting	account	VERB
gujaf-180	62	53	information	information	NOUN
gujaf-180	62	54	system	system	NOUN
gujaf-180	62	55	,	,	PUNCT
gujaf-180	62	56	financial	financial	ADJ
gujaf-180	62	57	reporting	reporting	NOUN
gujaf-180	62	58	,	,	PUNCT
gujaf-180	62	59	earnings	earning	NOUN
gujaf-180	62	60	management	management	NOUN
gujaf-180	62	61	,	,	PUNCT
gujaf-180	62	62	,	,	PUNCT
gujaf-180	62	63	auditing	auditing	NOUN
gujaf-180	62	64	and	and	CCONJ
gujaf-180	62	65	investigation	investigation	NOUN
gujaf-180	62	66	,	,	PUNCT
gujaf-180	62	67	auditing	auditing	NOUN
gujaf-180	62	68	and	and	CCONJ
gujaf-180	62	69	standards	standard	NOUN
gujaf-180	62	70	,	,	PUNCT
gujaf-180	62	71	public	public	ADJ
gujaf-180	62	72	sector	sector	NOUN
gujaf-180	62	73	accounting	accounting	NOUN
gujaf-180	62	74	and	and	CCONJ
gujaf-180	62	75	auditing	auditing	NOUN
gujaf-180	62	76	,	,	PUNCT
gujaf-180	62	77	taxation	taxation	NOUN
gujaf-180	62	78	and	and	CCONJ
gujaf-180	62	79	revenue	revenue	NOUN
gujaf-180	62	80	administration	administration	NOUN
gujaf-180	62	81	,	,	PUNCT
gujaf-180	62	82	corporate	corporate	ADJ
gujaf-180	62	83	governance	governance	NOUN
gujaf-180	62	84	issues	issue	NOUN
gujaf-180	62	85	,	,	PUNCT
gujaf-180	62	86	corporate	corporate	ADJ
gujaf-180	62	87	social	social	ADJ
gujaf-180	62	88	responsibility	responsibility	NOUN
gujaf-180	62	89	,	,	PUNCT
gujaf-180	62	90	sustainability	sustainability	NOUN
gujaf-180	62	91	and	and	CCONJ
gujaf-180	62	92	environmental	environmental	ADJ
gujaf-180	62	93	reporting	reporting	NOUN
gujaf-180	62	94	issue	issue	NOUN
gujaf-180	62	95	,	,	PUNCT
gujaf-180	62	96	information	information	NOUN
gujaf-180	62	97	and	and	CCONJ
gujaf-180	62	98	communication	communication	NOUN
gujaf-180	62	99	technology	technology	NOUN
gujaf-180	62	100	issues	issue	NOUN
gujaf-180	62	101	,	,	PUNCT
gujaf-180	62	102	bankruptcy	bankruptcy	NOUN
gujaf-180	62	103	prediction	prediction	NOUN
gujaf-180	62	104	,	,	PUNCT
gujaf-180	62	105	corporate	corporate	ADJ
gujaf-180	62	106	finance	finance	NOUN
gujaf-180	62	107	,	,	PUNCT
gujaf-180	62	108	personal	personal	ADJ
gujaf-180	62	109	finance	finance	NOUN
gujaf-180	62	110	,	,	PUNCT
gujaf-180	62	111	merger	merger	NOUN
gujaf-180	62	112	and	and	CCONJ
gujaf-180	62	113	acquisitions	acquisition	NOUN
gujaf-180	62	114	,	,	PUNCT
gujaf-180	62	115	capital	capital	NOUN
gujaf-180	62	116	structure	structure	NOUN
gujaf-180	62	117	,	,	PUNCT
gujaf-180	62	118	working	work	VERB
gujaf-180	62	119	capital	capital	NOUN
gujaf-180	62	120	management	management	NOUN
gujaf-180	62	121	,	,	PUNCT
gujaf-180	62	122	enterprises	enterprise	NOUN
gujaf-180	62	123	risk	risk	NOUN
gujaf-180	62	124	management	management	NOUN
gujaf-180	62	125	,	,	PUNCT
gujaf-180	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-180	62	127	,	,	PUNCT
gujaf-180	62	128	international	international	ADJ
gujaf-180	62	129	business	business	NOUN
gujaf-180	62	130	accounting	accounting	NOUN
gujaf-180	62	131	and	and	CCONJ
gujaf-180	62	132	finance	finance	NOUN
gujaf-180	62	133	,	,	PUNCT
gujaf-180	62	134	banking	banking	NOUN
gujaf-180	62	135	crises	crisis	NOUN
gujaf-180	62	136	,	,	PUNCT
gujaf-180	62	137	bank	bank	NOUN
gujaf-180	62	138	’s	’s	PART
gujaf-180	62	139	profitability	profitability	NOUN
gujaf-180	62	140	,	,	PUNCT
gujaf-180	62	141	risk	risk	NOUN
gujaf-180	62	142	and	and	CCONJ
gujaf-180	62	143	insurance	insurance	NOUN
gujaf-180	62	144	issue	issue	NOUN
gujaf-180	62	145	,	,	PUNCT
gujaf-180	62	146	islamic	islamic	ADJ
gujaf-180	62	147	finance	finance	NOUN
gujaf-180	62	148	,	,	PUNCT
gujaf-180	62	149	conventional	conventional	ADJ
gujaf-180	62	150	and	and	CCONJ
gujaf-180	62	151	islamic	islamic	ADJ
gujaf-180	62	152	banks	bank	NOUN
gujaf-180	62	153	and	and	CCONJ
gujaf-180	62	154	so	so	ADV
gujaf-180	62	155	forth	forth	ADV
gujaf-180	62	156	.	.	PUNCT
gujaf-180	63	1	guidelines	guideline	NOUN
gujaf-180	63	2	for	for	ADP
gujaf-180	63	3	submission	submission	NOUN
gujaf-180	63	4	and	and	CCONJ
gujaf-180	63	5	manuscript	manuscript	NOUN
gujaf-180	63	6	format	format	VERB
gujaf-180	63	7	the	the	DET
gujaf-180	63	8	submission	submission	NOUN
gujaf-180	63	9	language	language	NOUN
gujaf-180	63	10	is	be	AUX
gujaf-180	63	11	english	english	PROPN
gujaf-180	63	12	and	and	CCONJ
gujaf-180	63	13	must	must	AUX
gujaf-180	63	14	be	be	AUX
gujaf-180	63	15	a	a	DET
gujaf-180	63	16	well	well	ADV
gujaf-180	63	17	-	-	PUNCT
gujaf-180	63	18	researched	research	VERB
gujaf-180	63	19	original	original	ADJ
gujaf-180	63	20	manuscript	manuscript	NOUN
gujaf-180	63	21	that	that	PRON
gujaf-180	63	22	has	have	AUX
gujaf-180	63	23	not	not	PART
gujaf-180	63	24	previously	previously	ADV
gujaf-180	63	25	been	be	AUX
gujaf-180	63	26	submitted	submit	VERB
gujaf-180	63	27	elsewhere	elsewhere	ADV
gujaf-180	63	28	for	for	ADP
gujaf-180	63	29	publication	publication	NOUN
gujaf-180	63	30	.	.	PUNCT
gujaf-180	64	1	the	the	DET
gujaf-180	64	2	paper	paper	NOUN
gujaf-180	64	3	should	should	AUX
gujaf-180	64	4	not	not	PART
gujaf-180	64	5	exceed	exceed	VERB
gujaf-180	64	6	more	more	ADJ
gujaf-180	64	7	than	than	ADP
gujaf-180	64	8	15	15	NUM
gujaf-180	64	9	pages	page	NOUN
gujaf-180	64	10	on	on	ADP
gujaf-180	64	11	a4	a4	NOUN
gujaf-180	64	12	type	type	NOUN
gujaf-180	64	13	paper	paper	NOUN
gujaf-180	64	14	in	in	ADP
gujaf-180	64	15	ms	ms	ADJ
gujaf-180	64	16	-	-	PUNCT
gujaf-180	64	17	word	word	NOUN
gujaf-180	64	18	format	format	NOUN
gujaf-180	64	19	,	,	PUNCT
gujaf-180	64	20	1.5	1.5	NUM
gujaf-180	64	21	-	-	PUNCT
gujaf-180	64	22	line	line	NOUN
gujaf-180	64	23	spacing	spacing	NOUN
gujaf-180	64	24	,	,	PUNCT
gujaf-180	64	25	12	12	NUM
gujaf-180	64	26	font	font	NOUN
gujaf-180	64	27	size	size	NOUN
gujaf-180	64	28	in	in	ADP
gujaf-180	64	29	times	time	NOUN
gujaf-180	64	30	new	new	ADJ
gujaf-180	64	31	roman	roman	NOUN
gujaf-180	64	32	.	.	PUNCT
gujaf-180	65	1	manuscript	manuscript	NOUN
gujaf-180	65	2	should	should	AUX
gujaf-180	65	3	be	be	AUX
gujaf-180	65	4	tested	test	VERB
gujaf-180	65	5	for	for	ADP
gujaf-180	65	6	plagiarism	plagiarism	NOUN
gujaf-180	65	7	before	before	ADP
gujaf-180	65	8	submission	submission	NOUN
gujaf-180	65	9	,	,	PUNCT
gujaf-180	65	10	as	as	SCONJ
gujaf-180	65	11	the	the	DET
gujaf-180	65	12	maximum	maximum	ADJ
gujaf-180	65	13	similarity	similarity	NOUN
gujaf-180	65	14	index	index	NOUN
gujaf-180	65	15	acceptable	acceptable	ADJ
gujaf-180	65	16	by	by	ADP
gujaf-180	65	17	gujaf	gujaf	NOUN
gujaf-180	65	18	is	be	AUX
gujaf-180	65	19	25	25	NUM
gujaf-180	65	20	percent	percent	NOUN
gujaf-180	65	21	.	.	PUNCT
gujaf-180	66	1	furthermore	furthermore	ADV
gujaf-180	66	2	,	,	PUNCT
gujaf-180	66	3	the	the	DET
gujaf-180	66	4	length	length	NOUN
gujaf-180	66	5	of	of	ADP
gujaf-180	66	6	a	a	DET
gujaf-180	66	7	complete	complete	ADJ
gujaf-180	66	8	article	article	NOUN
gujaf-180	66	9	should	should	AUX
gujaf-180	66	10	not	not	PART
gujaf-180	66	11	exceed	exceed	VERB
gujaf-180	66	12	5000	5000	NUM
gujaf-180	66	13	words	word	NOUN
gujaf-180	66	14	including	include	VERB
gujaf-180	66	15	an	an	DET
gujaf-180	66	16	abstract	abstract	NOUN
gujaf-180	66	17	of	of	ADP
gujaf-180	66	18	not	not	PART
gujaf-180	66	19	more	more	ADJ
gujaf-180	66	20	than	than	ADP
gujaf-180	66	21	250	250	NUM
gujaf-180	66	22	words	word	NOUN
gujaf-180	66	23	with	with	ADP
gujaf-180	66	24	a	a	DET
gujaf-180	66	25	minimum	minimum	NOUN
gujaf-180	66	26	of	of	ADP
gujaf-180	66	27	four	four	NUM
gujaf-180	66	28	key	key	ADJ
gujaf-180	66	29	words	word	NOUN
gujaf-180	66	30	immediately	immediately	ADV
gujaf-180	66	31	after	after	ADP
gujaf-180	66	32	the	the	DET
gujaf-180	66	33	abstract	abstract	NOUN
gujaf-180	66	34	.	.	PUNCT
gujaf-180	67	1	all	all	DET
gujaf-180	67	2	references	reference	NOUN
gujaf-180	67	3	including	include	VERB
gujaf-180	67	4	in	in	ADP
gujaf-180	67	5	text	text	NOUN
gujaf-180	67	6	citation	citation	NOUN
gujaf-180	67	7	and	and	CCONJ
gujaf-180	67	8	reference	reference	NOUN
gujaf-180	67	9	list	list	NOUN
gujaf-180	67	10	,	,	PUNCT
gujaf-180	67	11	tables	table	NOUN
gujaf-180	67	12	and	and	CCONJ
gujaf-180	67	13	figures	figure	NOUN
gujaf-180	67	14	should	should	AUX
gujaf-180	67	15	be	be	AUX
gujaf-180	67	16	in	in	ADP
gujaf-180	67	17	line	line	NOUN
gujaf-180	67	18	with	with	ADP
gujaf-180	67	19	apa	apa	PROPN
gujaf-180	67	20	7th	7th	PROPN
gujaf-180	67	21	edition	edition	NOUN
gujaf-180	67	22	publication	publication	NOUN
gujaf-180	67	23	manual	manual	NOUN
gujaf-180	67	24	.	.	PUNCT
gujaf-180	68	1	finally	finally	ADV
gujaf-180	68	2	,	,	PUNCT
gujaf-180	68	3	manuscript	manuscript	NOUN
gujaf-180	68	4	should	should	AUX
gujaf-180	68	5	be	be	AUX
gujaf-180	68	6	send	send	VERB
gujaf-180	68	7	to	to	ADP
gujaf-180	68	8	our	our	PRON
gujaf-180	68	9	email	email	NOUN
gujaf-180	68	10	address	address	NOUN
gujaf-180	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-180	68	12	and	and	CCONJ
gujaf-180	68	13	a	a	DET
gujaf-180	68	14	copy	copy	NOUN
gujaf-180	68	15	to	to	ADP
gujaf-180	68	16	our	our	PRON
gujaf-180	68	17	website	website	NOUN
gujaf-180	68	18	on	on	ADP
gujaf-180	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-180	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-180	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-180	69	2	gusau	gusau	ADJ
gujaf-180	69	3	journal	journal	NOUN
gujaf-180	69	4	of	of	ADP
gujaf-180	69	5	accounting	accounting	NOUN
gujaf-180	69	6	and	and	CCONJ
gujaf-180	69	7	finance	finance	NOUN
gujaf-180	69	8	,	,	PUNCT
gujaf-180	69	9	vol	vol	NOUN
gujaf-180	69	10	.	.	PROPN
gujaf-180	69	11	3	3	NUM
gujaf-180	69	12	,	,	PUNCT
gujaf-180	69	13	issue	issue	NOUN
gujaf-180	69	14	3	3	NUM
gujaf-180	69	15	,	,	PUNCT
gujaf-180	69	16	october	october	PROPN
gujaf-180	69	17	,	,	PUNCT
gujaf-180	69	18	2022	2022	NUM
gujaf-180	69	19	viii	viii	ADJ
gujaf-180	69	20	publication	publication	NOUN
gujaf-180	69	21	procedure	procedure	NOUN
gujaf-180	69	22	after	after	ADP
gujaf-180	69	23	receiving	receive	VERB
gujaf-180	69	24	a	a	DET
gujaf-180	69	25	manuscript	manuscript	NOUN
gujaf-180	69	26	that	that	PRON
gujaf-180	69	27	is	be	AUX
gujaf-180	69	28	within	within	ADP
gujaf-180	69	29	the	the	DET
gujaf-180	69	30	similarity	similarity	NOUN
gujaf-180	69	31	index	index	NOUN
gujaf-180	69	32	threshold	threshold	NOUN
gujaf-180	69	33	,	,	PUNCT
gujaf-180	69	34	a	a	DET
gujaf-180	69	35	confirmation	confirmation	NOUN
gujaf-180	69	36	email	email	NOUN
gujaf-180	69	37	will	will	AUX
gujaf-180	69	38	be	be	AUX
gujaf-180	69	39	send	send	VERB
gujaf-180	69	40	together	together	ADV
gujaf-180	69	41	with	with	ADP
gujaf-180	69	42	a	a	DET
gujaf-180	69	43	request	request	NOUN
gujaf-180	69	44	to	to	PART
gujaf-180	69	45	pay	pay	VERB
gujaf-180	69	46	a	a	DET
gujaf-180	69	47	review	review	NOUN
gujaf-180	69	48	proceeding	proceeding	NOUN
gujaf-180	69	49	fee	fee	NOUN
gujaf-180	69	50	.	.	PUNCT
gujaf-180	70	1	at	at	ADP
gujaf-180	70	2	this	this	DET
gujaf-180	70	3	point	point	NOUN
gujaf-180	70	4	,	,	PUNCT
gujaf-180	70	5	the	the	DET
gujaf-180	70	6	editorial	editorial	ADJ
gujaf-180	70	7	board	board	NOUN
gujaf-180	70	8	will	will	AUX
gujaf-180	70	9	take	take	VERB
gujaf-180	70	10	a	a	DET
gujaf-180	70	11	decision	decision	NOUN
gujaf-180	70	12	on	on	ADP
gujaf-180	70	13	accepting	accept	VERB
gujaf-180	70	14	,	,	PUNCT
gujaf-180	70	15	rejecting	reject	VERB
gujaf-180	70	16	or	or	CCONJ
gujaf-180	70	17	making	make	VERB
gujaf-180	70	18	a	a	DET
gujaf-180	70	19	resubmission	resubmission	NOUN
gujaf-180	70	20	of	of	ADP
gujaf-180	70	21	the	the	DET
gujaf-180	70	22	manuscript	manuscript	NOUN
gujaf-180	70	23	based	base	VERB
gujaf-180	70	24	on	on	ADP
gujaf-180	70	25	the	the	DET
gujaf-180	70	26	outcome	outcome	NOUN
gujaf-180	70	27	of	of	ADP
gujaf-180	70	28	the	the	DET
gujaf-180	70	29	double	double	ADJ
gujaf-180	70	30	-	-	PUNCT
gujaf-180	70	31	blind	blind	ADJ
gujaf-180	70	32	peer	peer	NOUN
gujaf-180	70	33	review	review	NOUN
gujaf-180	70	34	.	.	PUNCT
gujaf-180	71	1	those	those	DET
gujaf-180	71	2	authors	author	NOUN
gujaf-180	71	3	whose	whose	DET
gujaf-180	71	4	manuscript	manuscript	NOUN
gujaf-180	71	5	were	be	AUX
gujaf-180	71	6	accepted	accept	VERB
gujaf-180	71	7	for	for	ADP
gujaf-180	71	8	publication	publication	NOUN
gujaf-180	71	9	will	will	AUX
gujaf-180	71	10	be	be	AUX
gujaf-180	71	11	asked	ask	VERB
gujaf-180	71	12	to	to	PART
gujaf-180	71	13	pay	pay	VERB
gujaf-180	71	14	a	a	DET
gujaf-180	71	15	publication	publication	NOUN
gujaf-180	71	16	fee	fee	NOUN
gujaf-180	71	17	,	,	PUNCT
gujaf-180	71	18	after	after	ADP
gujaf-180	71	19	effecting	effect	VERB
gujaf-180	71	20	all	all	DET
gujaf-180	71	21	suggested	suggest	VERB
gujaf-180	71	22	corrections	correction	NOUN
gujaf-180	71	23	and	and	CCONJ
gujaf-180	71	24	changes	change	NOUN
gujaf-180	71	25	made	make	VERB
gujaf-180	71	26	on	on	ADP
gujaf-180	71	27	the	the	DET
gujaf-180	71	28	manuscript	manuscript	NOUN
gujaf-180	71	29	.	.	PUNCT
gujaf-180	72	1	all	all	DET
gujaf-180	72	2	corrected	correct	VERB
gujaf-180	72	3	papers	paper	NOUN
gujaf-180	72	4	returned	return	VERB
gujaf-180	72	5	within	within	ADP
gujaf-180	72	6	the	the	DET
gujaf-180	72	7	specified	specify	VERB
gujaf-180	72	8	time	time	NOUN
gujaf-180	72	9	frame	frame	NOUN
gujaf-180	72	10	will	will	AUX
gujaf-180	72	11	be	be	AUX
gujaf-180	72	12	published	publish	VERB
gujaf-180	72	13	in	in	ADP
gujaf-180	72	14	that	that	DET
gujaf-180	72	15	issue	issue	NOUN
gujaf-180	72	16	.	.	PUNCT
gujaf-180	73	1	payment	payment	NOUN
gujaf-180	73	2	details	detail	NOUN
gujaf-180	73	3	bank	bank	NOUN
gujaf-180	73	4	:	:	PUNCT
gujaf-180	73	5	fcmb	fcmb	PROPN
gujaf-180	73	6	account	account	PROPN
gujaf-180	73	7	number	number	NOUN
gujaf-180	73	8	:	:	PUNCT
gujaf-180	73	9	7278465011	7278465011	NUM
gujaf-180	73	10	account	account	NOUN
gujaf-180	73	11	name	name	NOUN
gujaf-180	73	12	:	:	PUNCT
gujaf-180	73	13	gusau	gusau	PROPN
gujaf-180	73	14	journal	journal	NOUN
gujaf-180	73	15	of	of	ADP
gujaf-180	73	16	accounting	accounting	NOUN
gujaf-180	73	17	and	and	CCONJ
gujaf-180	73	18	finance	finance	NOUN
gujaf-180	73	19	for	for	ADP
gujaf-180	73	20	inquiry	inquiry	NOUN
gujaf-180	73	21	the	the	DET
gujaf-180	73	22	head	head	NOUN
gujaf-180	73	23	,	,	PUNCT
gujaf-180	73	24	department	department	NOUN
gujaf-180	73	25	of	of	ADP
gujaf-180	73	26	accounting	accounting	NOUN
gujaf-180	73	27	and	and	CCONJ
gujaf-180	73	28	finance	finance	NOUN
gujaf-180	73	29	,	,	PUNCT
gujaf-180	73	30	federal	federal	ADJ
gujaf-180	73	31	university	university	NOUN
gujaf-180	73	32	gusau	gusau	PROPN
gujaf-180	73	33	,	,	PUNCT
gujaf-180	73	34	zamfara	zamfara	PROPN
gujaf-180	73	35	state	state	PROPN
gujaf-180	73	36	.	.	PUNCT
gujaf-180	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-180	75	1	+2348069393824	+2348069393824	PRON
gujaf-180	75	2	for	for	ADP
gujaf-180	75	3	more	more	ADJ
gujaf-180	75	4	information	information	NOUN
gujaf-180	75	5	,	,	PUNCT
gujaf-180	75	6	contact	contact	VERB
gujaf-180	75	7	the	the	DET
gujaf-180	75	8	editor	editor	NOUN
gujaf-180	75	9	-	-	PUNCT
gujaf-180	75	10	in	in	ADP
gujaf-180	75	11	-	-	PUNCT
gujaf-180	75	12	chief	chief	NOUN
gujaf-180	75	13	on	on	ADP
gujaf-180	75	14	+2348067766435	+2348067766435	NUM
gujaf-180	75	15	the	the	DET
gujaf-180	75	16	associate	associate	ADJ
gujaf-180	75	17	editor	editor	NOUN
gujaf-180	75	18	on	on	ADP
gujaf-180	75	19	+2348036057525	+2348036057525	NUM
gujaf-180	75	20	or	or	CCONJ
gujaf-180	75	21	visit	visit	VERB
gujaf-180	75	22	our	our	PRON
gujaf-180	75	23	website	website	NOUN
gujaf-180	75	24	on	on	ADP
gujaf-180	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-180	75	26	or	or	CCONJ
gujaf-180	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-180	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-180	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-180	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-180	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-180	76	3	gusau	gusau	ADJ
gujaf-180	76	4	journal	journal	NOUN
gujaf-180	76	5	of	of	ADP
gujaf-180	76	6	accounting	accounting	NOUN
gujaf-180	76	7	and	and	CCONJ
gujaf-180	76	8	finance	finance	NOUN
gujaf-180	76	9	,	,	PUNCT
gujaf-180	76	10	vol	vol	NOUN
gujaf-180	76	11	.	.	PROPN
gujaf-180	77	1	3	3	NUM
gujaf-180	77	2	,	,	PUNCT
gujaf-180	77	3	issue	issue	NOUN
gujaf-180	77	4	3	3	NUM
gujaf-180	77	5	,	,	PUNCT
gujaf-180	77	6	october	october	PROPN
gujaf-180	77	7	,	,	PUNCT
gujaf-180	77	8	2022	2022	NUM
gujaf-180	77	9	ix	ix	ADP
gujaf-180	77	10	contents	content	NOUN
gujaf-180	77	11	capital	capital	NOUN
gujaf-180	77	12	structure	structure	NOUN
gujaf-180	77	13	and	and	CCONJ
gujaf-180	77	14	firm	firm	ADJ
gujaf-180	77	15	financial	financial	ADJ
gujaf-180	77	16	performance	performance	NOUN
gujaf-180	77	17	of	of	ADP
gujaf-180	77	18	listed	list	VERB
gujaf-180	77	19	deposit	deposit	NOUN
gujaf-180	77	20	money	money	NOUN
gujaf-180	77	21	banks	bank	NOUN
gujaf-180	77	22	in	in	ADP
gujaf-180	77	23	nigeria	nigeria	PROPN
gujaf-180	77	24	:	:	PUNCT
gujaf-180	77	25	moderating	moderate	VERB
gujaf-180	77	26	effect	effect	NOUN
gujaf-180	77	27	of	of	ADP
gujaf-180	77	28	board	board	NOUN
gujaf-180	77	29	financial	financial	ADJ
gujaf-180	77	30	literacy	literacy	NOUN
gujaf-180	77	31	anas	anas	PROPN
gujaf-180	77	32	idris	idris	PROPN
gujaf-180	77	33	abdulwahab	abdulwahab	PROPN
gujaf-180	77	34	,	,	PUNCT
gujaf-180	77	35	hussaini	hussaini	PROPN
gujaf-180	77	36	bala	bala	PROPN
gujaf-180	77	37	ph.d	ph.d	PROPN
gujaf-180	77	38	,	,	PUNCT
gujaf-180	77	39	mansur	mansur	PROPN
gujaf-180	77	40	lubabah	lubabah	PROPN
gujaf-180	77	41	kwambo	kwambo	PROPN
gujaf-180	77	42	ph.d	ph.d	PROPN
gujaf-180	77	43	,	,	PUNCT
gujaf-180	77	44	&	&	CCONJ
gujaf-180	77	45	abubakar	abubakar	PROPN
gujaf-180	77	46	adamu	adamu	PROPN
gujaf-180	77	47	1	1	NUM
gujaf-180	77	48	influence	influence	NOUN
gujaf-180	77	49	of	of	ADP
gujaf-180	77	50	socialization	socialization	NOUN
gujaf-180	77	51	on	on	ADP
gujaf-180	77	52	msme	msme	NOUN
gujaf-180	77	53	compliance	compliance	NOUN
gujaf-180	77	54	by	by	ADP
gujaf-180	77	55	mediating	mediate	VERB
gujaf-180	77	56	understanding	understanding	NOUN
gujaf-180	77	57	and	and	CCONJ
gujaf-180	77	58	moderating	moderate	VERB
gujaf-180	77	59	knowledge	knowledge	NOUN
gujaf-180	77	60	of	of	ADP
gujaf-180	77	61	tax	tax	NOUN
gujaf-180	77	62	visits	visit	NOUN
gujaf-180	77	63	yayuk	yayuk	NOUN
gujaf-180	77	64	ngesti	ngesti	PROPN
gujaf-180	77	65	rahayu	rahayu	VERB
gujaf-180	77	66	17	17	NUM
gujaf-180	77	67	does	do	VERB
gujaf-180	77	68	international	international	ADJ
gujaf-180	77	69	financial	financial	ADJ
gujaf-180	77	70	reporting	reporting	NOUN
gujaf-180	77	71	standard	standard	NOUN
gujaf-180	77	72	narrows	narrow	VERB
gujaf-180	77	73	audit	audit	NOUN
gujaf-180	77	74	expectation	expectation	NOUN
gujaf-180	77	75	gap	gap	NOUN
gujaf-180	77	76	?	?	PUNCT
gujaf-180	78	1	musa	musa	PROPN
gujaf-180	78	2	ibrahim	ibrahim	PROPN
gujaf-180	78	3	dauda	dauda	PROPN
gujaf-180	78	4	,	,	PUNCT
gujaf-180	78	5	ibrahim	ibrahim	PROPN
gujaf-180	78	6	adagye	adagye	PROPN
gujaf-180	78	7	dauda	dauda	PROPN
gujaf-180	78	8	,	,	PUNCT
gujaf-180	78	9	phd	phd	NOUN
gujaf-180	78	10	35	35	NUM
gujaf-180	78	11	sustainability	sustainability	NOUN
gujaf-180	78	12	reporting	reporting	NOUN
gujaf-180	78	13	and	and	CCONJ
gujaf-180	78	14	financial	financial	ADJ
gujaf-180	78	15	performance	performance	NOUN
gujaf-180	78	16	of	of	ADP
gujaf-180	78	17	listed	list	VERB
gujaf-180	78	18	manufacturing	manufacturing	NOUN
gujaf-180	78	19	firms	firm	NOUN
gujaf-180	78	20	in	in	ADP
gujaf-180	78	21	nigeria	nigeria	PROPN
gujaf-180	78	22	aiyesan	aiyesan	PROPN
gujaf-180	78	23	,	,	PUNCT
gujaf-180	78	24	olabode	olabode	PROPN
gujaf-180	78	25	olutola	olutola	PROPN
gujaf-180	78	26	ph.d	ph.d	PROPN
gujaf-180	78	27	49	49	NUM
gujaf-180	78	28	firm	firm	ADJ
gujaf-180	78	29	attributes	attribute	NOUN
gujaf-180	78	30	and	and	CCONJ
gujaf-180	78	31	financial	financial	ADJ
gujaf-180	78	32	reporting	reporting	NOUN
gujaf-180	78	33	timeliness	timeliness	NOUN
gujaf-180	78	34	of	of	ADP
gujaf-180	78	35	listed	list	VERB
gujaf-180	78	36	consumer	consumer	NOUN
gujaf-180	78	37	goods	good	NOUN
gujaf-180	78	38	firms	firm	NOUN
gujaf-180	78	39	in	in	ADP
gujaf-180	78	40	nigeria	nigeria	PROPN
gujaf-180	78	41	akume	akume	PROPN
gujaf-180	78	42	james	james	PROPN
gujaf-180	78	43	terkende	terkende	PROPN
gujaf-180	78	44	,	,	PUNCT
gujaf-180	78	45	dele	dele	PROPN
gujaf-180	78	46	ikese	ikese	VERB
gujaf-180	78	47	karim	karim	PROPN
gujaf-180	78	48	67	67	NUM
gujaf-180	78	49	value	value	NOUN
gujaf-180	78	50	relevance	relevance	NOUN
gujaf-180	78	51	of	of	ADP
gujaf-180	78	52	accounting	accounting	NOUN
gujaf-180	78	53	information	information	NOUN
gujaf-180	78	54	for	for	ADP
gujaf-180	78	55	listed	list	VERB
gujaf-180	78	56	financial	financial	ADJ
gujaf-180	78	57	service	service	NOUN
gujaf-180	78	58	firms	firm	NOUN
gujaf-180	78	59	in	in	ADP
gujaf-180	78	60	nigeria	nigeria	PROPN
gujaf-180	78	61	kassim	kassim	PROPN
gujaf-180	78	62	busari	busari	PROPN
gujaf-180	78	63	,	,	PUNCT
gujaf-180	78	64	ishaya	ishaya	PROPN
gujaf-180	78	65	luka	luka	PROPN
gujaf-180	78	66	chechet	chechet	PROPN
gujaf-180	78	67	ph.d	ph.d	PROPN
gujaf-180	78	68	,	,	PUNCT
gujaf-180	78	69	aliyu	aliyu	PROPN
gujaf-180	78	70	ahmed	ahme	VERB
gujaf-180	78	71	abdullahi	abdullahi	PROPN
gujaf-180	78	72	ph.d	ph.d	PROPN
gujaf-180	78	73	,	,	PUNCT
gujaf-180	78	74	&	&	CCONJ
gujaf-180	78	75	ibrahim	ibrahim	PROPN
gujaf-180	78	76	mohammed	mohammed	PROPN
gujaf-180	78	77	ph.d	ph.d	PROPN
gujaf-180	78	78	87	87	NUM
gujaf-180	78	79	nigeria	nigeria	PROPN
gujaf-180	78	80	economic	economic	ADJ
gujaf-180	78	81	growth	growth	NOUN
gujaf-180	78	82	and	and	CCONJ
gujaf-180	78	83	capital	capital	NOUN
gujaf-180	78	84	market	market	NOUN
gujaf-180	78	85	development	development	NOUN
gujaf-180	78	86	:	:	PUNCT
gujaf-180	78	87	does	do	AUX
gujaf-180	78	88	contributory	contributory	NOUN
gujaf-180	78	89	pension	pension	NOUN
gujaf-180	78	90	scheme	scheme	NOUN
gujaf-180	78	91	matter	matter	NOUN
gujaf-180	78	92	?	?	PUNCT
gujaf-180	79	1	akinwumi	akinwumi	PROPN
gujaf-180	79	2	ayorinde	ayorinde	PROPN
gujaf-180	79	3	olutimi	olutimi	PROPN
gujaf-180	79	4	,	,	PUNCT
gujaf-180	79	5	toluwa	toluwa	PROPN
gujaf-180	79	6	celestine	celestine	PROPN
gujaf-180	79	7	oladele	oladele	PROPN
gujaf-180	79	8	ph.d	ph.d	PROPN
gujaf-180	79	9	,	,	PUNCT
gujaf-180	79	10	&	&	CCONJ
gujaf-180	79	11	adeboye	adeboye	ADP
gujaf-180	79	12	emmanuel	emmanuel	PROPN
gujaf-180	79	13	sanmi	sanmi	PROPN
gujaf-180	79	14	101	101	NUM
gujaf-180	79	15	audit	audit	NOUN
gujaf-180	79	16	committee	committee	NOUN
gujaf-180	79	17	and	and	CCONJ
gujaf-180	79	18	financial	financial	ADJ
gujaf-180	79	19	reporting	reporting	NOUN
gujaf-180	79	20	quality	quality	NOUN
gujaf-180	79	21	:	:	PUNCT
gujaf-180	79	22	the	the	DET
gujaf-180	79	23	moderating	moderate	VERB
gujaf-180	79	24	effect	effect	NOUN
gujaf-180	79	25	of	of	ADP
gujaf-180	79	26	board	board	NOUN
gujaf-180	79	27	independence	independence	NOUN
gujaf-180	79	28	of	of	ADP
gujaf-180	79	29	listed	list	VERB
gujaf-180	79	30	deposit	deposit	NOUN
gujaf-180	79	31	money	money	NOUN
gujaf-180	79	32	banks	bank	NOUN
gujaf-180	79	33	in	in	ADP
gujaf-180	79	34	nigeria	nigeria	PROPN
gujaf-180	79	35	kassim	kassim	PROPN
gujaf-180	79	36	yusha’u	yusha’u	PROPN
gujaf-180	79	37	shika	shika	PROPN
gujaf-180	79	38	,	,	PUNCT
gujaf-180	79	39	mark	mark	PROPN
gujaf-180	79	40	david	david	PROPN
gujaf-180	79	41	kantiyok	kantiyok	VERB
gujaf-180	79	42	117	117	NUM
gujaf-180	79	43	gusau	gusau	ADJ
gujaf-180	79	44	journal	journal	NOUN
gujaf-180	79	45	of	of	ADP
gujaf-180	79	46	accounting	accounting	NOUN
gujaf-180	79	47	and	and	CCONJ
gujaf-180	79	48	finance	finance	NOUN
gujaf-180	79	49	,	,	PUNCT
gujaf-180	79	50	vol	vol	NOUN
gujaf-180	79	51	.	.	PROPN
gujaf-180	79	52	3	3	NUM
gujaf-180	79	53	,	,	PUNCT
gujaf-180	79	54	issue	issue	NOUN
gujaf-180	79	55	3	3	NUM
gujaf-180	79	56	,	,	PUNCT
gujaf-180	79	57	october	october	PROPN
gujaf-180	79	58	,	,	PUNCT
gujaf-180	79	59	2022	2022	NUM
gujaf-180	79	60	x	x	SYM
gujaf-180	79	61	determinants	determinant	NOUN
gujaf-180	79	62	of	of	ADP
gujaf-180	79	63	financial	financial	ADJ
gujaf-180	79	64	performance	performance	NOUN
gujaf-180	79	65	of	of	ADP
gujaf-180	79	66	listed	list	VERB
gujaf-180	79	67	deposit	deposit	NOUN
gujaf-180	79	68	money	money	NOUN
gujaf-180	79	69	banks	bank	NOUN
gujaf-180	79	70	in	in	ADP
gujaf-180	79	71	nigeria	nigeria	PROPN
gujaf-180	79	72	mary	mary	PROPN
gujaf-180	79	73	seansu	seansu	PROPN
gujaf-180	79	74	lazarus	lazarus	PROPN
gujaf-180	79	75	,	,	PUNCT
gujaf-180	79	76	nurradden	nurradden	PROPN
gujaf-180	79	77	usman	usman	PROPN
gujaf-180	79	78	miko	miko	PROPN
gujaf-180	79	79	ph.d	ph.d	PROPN
gujaf-180	79	80	,	,	PUNCT
gujaf-180	79	81	&	&	CCONJ
gujaf-180	79	82	saifulahi	saifulahi	PROPN
gujaf-180	79	83	abdullahi	abdullahi	PROPN
gujaf-180	79	84	mazadu	mazadu	PROPN
gujaf-180	79	85	ph.d	ph.d	PROPN
gujaf-180	79	86	140	140	NUM
gujaf-180	79	87	human	human	ADJ
gujaf-180	79	88	resource	resource	NOUN
gujaf-180	79	89	accounting	accounting	NOUN
gujaf-180	79	90	and	and	CCONJ
gujaf-180	79	91	profitability	profitability	NOUN
gujaf-180	79	92	of	of	ADP
gujaf-180	79	93	listed	list	VERB
gujaf-180	79	94	depositmoney	depositmoney	NOUN
gujaf-180	79	95	banks	bank	NOUN
gujaf-180	79	96	in	in	ADP
gujaf-180	79	97	nigeria	nigeria	PROPN
gujaf-180	79	98	ahmad	ahmad	PROPN
gujaf-180	79	99	adamu	adamu	PROPN
gujaf-180	79	100	ibrahim	ibrahim	PROPN
gujaf-180	79	101	,	,	PUNCT
gujaf-180	79	102	ahmad	ahmad	PROPN
gujaf-180	79	103	rufa’i	rufa’i	PROPN
gujaf-180	79	104	adamu	adamu	PROPN
gujaf-180	79	105	,	,	PUNCT
gujaf-180	79	106	fatihu	fatihu	PROPN
gujaf-180	79	107	mahmud	mahmud	PROPN
gujaf-180	79	108	alhassan	alhassan	PROPN
gujaf-180	79	109	&	&	CCONJ
gujaf-180	79	110	muhammad	muhammad	PROPN
gujaf-180	79	111	iliyas	iliyas	PROPN
gujaf-180	79	112	abdulsalam	abdulsalam	PROPN
gujaf-180	79	113	158	158	NUM
gujaf-180	79	114	board	board	NOUN
gujaf-180	79	115	independence	independence	NOUN
gujaf-180	79	116	,	,	PUNCT
gujaf-180	79	117	audit	audit	NOUN
gujaf-180	79	118	effectiveness	effectiveness	NOUN
gujaf-180	79	119	and	and	CCONJ
gujaf-180	79	120	the	the	DET
gujaf-180	79	121	quality	quality	NOUN
gujaf-180	79	122	of	of	ADP
gujaf-180	79	123	reported	report	VERB
gujaf-180	79	124	earnings	earning	NOUN
gujaf-180	79	125	in	in	ADP
gujaf-180	79	126	the	the	DET
gujaf-180	79	127	nigerian	nigerian	ADJ
gujaf-180	79	128	consumer	consumer	NOUN
gujaf-180	79	129	goods	good	NOUN
gujaf-180	79	130	firms	firm	NOUN
gujaf-180	79	131	isah	isah	PROPN
gujaf-180	79	132	shittu	shittu	PROPN
gujaf-180	79	133	ph.d	ph.d	PROPN
gujaf-180	79	134	,	,	PUNCT
gujaf-180	79	135	misbahu	misbahu	PROPN
gujaf-180	79	136	,	,	PUNCT
gujaf-180	79	137	abubakar	abubakar	PROPN
gujaf-180	79	138	muhammad	muhammad	PROPN
gujaf-180	79	139	175	175	NUM
gujaf-180	79	140	impact	impact	NOUN
gujaf-180	79	141	of	of	ADP
gujaf-180	79	142	capital	capital	NOUN
gujaf-180	79	143	structure	structure	NOUN
gujaf-180	79	144	on	on	ADP
gujaf-180	79	145	financial	financial	ADJ
gujaf-180	79	146	performance	performance	NOUN
gujaf-180	79	147	of	of	ADP
gujaf-180	79	148	listed	list	VERB
gujaf-180	79	149	agricultural	agricultural	ADJ
gujaf-180	79	150	companies	company	NOUN
gujaf-180	79	151	in	in	ADP
gujaf-180	79	152	nigeria	nigeria	PROPN
gujaf-180	79	153	ahmad	ahmad	PROPN
gujaf-180	79	154	muhammad	muhammad	PROPN
gujaf-180	79	155	ahmad	ahmad	PROPN
gujaf-180	79	156	,	,	PUNCT
gujaf-180	79	157	shehu	shehu	PROPN
gujaf-180	79	158	usman	usman	PROPN
gujaf-180	79	159	hassan	hassan	PROPN
gujaf-180	79	160	ph.d	ph.d	PROPN
gujaf-180	79	161	.	.	PROPN
gujaf-180	79	162	,	,	PUNCT
gujaf-180	79	163	&	&	CCONJ
gujaf-180	79	164	abubakar	abubakar	PROPN
gujaf-180	79	165	abubakar	abubakar	PROPN
gujaf-180	79	166	192	192	NUM
gujaf-180	79	167	trade	trade	NOUN
gujaf-180	79	168	oriented	orient	VERB
gujaf-180	79	169	money	money	NOUN
gujaf-180	79	170	laundering	laundering	NOUN
gujaf-180	79	171	and	and	CCONJ
gujaf-180	79	172	era	era	NOUN
gujaf-180	79	173	of	of	ADP
gujaf-180	79	174	cybersecurity	cybersecurity	NOUN
gujaf-180	79	175	tax	tax	NOUN
gujaf-180	79	176	evasion	evasion	NOUN
gujaf-180	79	177	in	in	ADP
gujaf-180	79	178	nigeria	nigeria	PROPN
gujaf-180	79	179	oluwayemi	oluwayemi	PROPN
gujaf-180	79	180	joseph	joseph	PROPN
gujaf-180	79	181	kayode	kayode	PROPN
gujaf-180	79	182	,	,	PUNCT
gujaf-180	79	183	adewole	adewole	PROPN
gujaf-180	79	184	joseph	joseph	PROPN
gujaf-180	79	185	adeyinka	adeyinka	PROPN
gujaf-180	79	186	ph.d	ph.d	PROPN
gujaf-180	79	187	,	,	PUNCT
gujaf-180	79	188	adewale	adewale	PROPN
gujaf-180	79	189	abass	abass	PROPN
gujaf-180	79	190	adekunle	adekunle	PROPN
gujaf-180	79	191	&	&	CCONJ
gujaf-180	79	192	kadiri	kadiri	PROPN
gujaf-180	79	193	kayode	kayode	PROPN
gujaf-180	79	194	ph.d	ph.d	PROPN
gujaf-180	79	195	205	205	NUM
gujaf-180	79	196	effect	effect	NOUN
gujaf-180	79	197	of	of	ADP
gujaf-180	79	198	females	female	NOUN
gujaf-180	79	199	in	in	ADP
gujaf-180	79	200	the	the	DET
gujaf-180	79	201	boardroom	boardroom	NOUN
gujaf-180	79	202	on	on	ADP
gujaf-180	79	203	corporate	corporate	ADJ
gujaf-180	79	204	sustainability	sustainability	NOUN
gujaf-180	79	205	reporting	report	VERB
gujaf-180	79	206	salami	salami	ADJ
gujaf-180	79	207	suleiman	suleiman	PROPN
gujaf-180	79	208	ph	ph	PROPN
gujaf-180	79	209	.	.	PROPN
gujaf-180	80	1	d	d	X
gujaf-180	80	2	,	,	PUNCT
gujaf-180	80	3	olanrewaju	olanrewaju	ADJ
gujaf-180	80	4	atanda	atanda	PROPN
gujaf-180	80	5	aliu	aliu	PROPN
gujaf-180	80	6	ph.d	ph.d	PROPN
gujaf-180	80	7	224	224	NUM
gujaf-180	80	8	gusau	gusau	ADJ
gujaf-180	80	9	journal	journal	NOUN
gujaf-180	80	10	of	of	ADP
gujaf-180	80	11	accounting	accounting	NOUN
gujaf-180	80	12	and	and	CCONJ
gujaf-180	80	13	finance	finance	NOUN
gujaf-180	80	14	,	,	PUNCT
gujaf-180	80	15	vol	vol	NOUN
gujaf-180	80	16	.	.	PROPN
gujaf-180	81	1	3	3	NUM
gujaf-180	81	2	,	,	PUNCT
gujaf-180	81	3	issue	issue	NOUN
gujaf-180	81	4	3	3	NUM
gujaf-180	81	5	,	,	PUNCT
gujaf-180	81	6	october	october	PROPN
gujaf-180	81	7	,	,	PUNCT
gujaf-180	81	8	2022	2022	NUM
gujaf-180	81	9	49	49	NUM
gujaf-180	81	10	sustainability	sustainability	NOUN
gujaf-180	81	11	reporting	reporting	NOUN
gujaf-180	81	12	and	and	CCONJ
gujaf-180	81	13	financial	financial	ADJ
gujaf-180	81	14	performance	performance	NOUN
gujaf-180	81	15	of	of	ADP
gujaf-180	81	16	listed	list	VERB
gujaf-180	81	17	manufacturing	manufacturing	NOUN
gujaf-180	81	18	firms	firm	NOUN
gujaf-180	81	19	in	in	ADP
gujaf-180	81	20	nigeria	nigeria	PROPN
gujaf-180	81	21	aiyesan	aiyesan	PROPN
gujaf-180	81	22	,	,	PUNCT
gujaf-180	81	23	olabode	olabode	PROPN
gujaf-180	81	24	olutola	olutola	PROPN
gujaf-180	81	25	ph	ph	PROPN
gujaf-180	81	26	.	.	PROPN
gujaf-180	82	1	d	d	PROPN
gujaf-180	82	2	department	department	NOUN
gujaf-180	82	3	of	of	ADP
gujaf-180	82	4	accounting	accounting	NOUN
gujaf-180	82	5	adekunle	adekunle	PROPN
gujaf-180	82	6	ajasin	ajasin	VERB
gujaf-180	82	7	university	university	PROPN
gujaf-180	82	8	,	,	PUNCT
gujaf-180	82	9	akungba	akungba	NOUN
gujaf-180	82	10	-	-	PUNCT
gujaf-180	82	11	akoko	akoko	NOUN
gujaf-180	82	12	,	,	PUNCT
gujaf-180	82	13	ondo	ondo	NOUN
gujaf-180	82	14	state	state	PROPN
gujaf-180	82	15	nigeria	nigeria	PROPN
gujaf-180	82	16	olabodeaiyesan@yahoo.com	olabodeaiyesan@yahoo.com	PUNCT
gujaf-180	83	1	abstract	abstract	ADJ
gujaf-180	83	2	this	this	DET
gujaf-180	83	3	study	study	NOUN
gujaf-180	83	4	examines	examine	VERB
gujaf-180	83	5	the	the	DET
gujaf-180	83	6	effect	effect	NOUN
gujaf-180	83	7	of	of	ADP
gujaf-180	83	8	sustainability	sustainability	NOUN
gujaf-180	83	9	reporting	reporting	NOUN
gujaf-180	83	10	(	(	PUNCT
gujaf-180	83	11	sr	sr	PROPN
gujaf-180	83	12	)	)	PUNCT
gujaf-180	83	13	on	on	ADP
gujaf-180	83	14	financial	financial	ADJ
gujaf-180	83	15	-	-	PUNCT
gujaf-180	83	16	performance	performance	NOUN
gujaf-180	83	17	of	of	ADP
gujaf-180	83	18	listed	list	VERB
gujaf-180	83	19	manufacturing	manufacturing	NOUN
gujaf-180	83	20	firms	firm	NOUN
gujaf-180	83	21	in	in	ADP
gujaf-180	83	22	nigeria	nigeria	PROPN
gujaf-180	83	23	from	from	ADP
gujaf-180	83	24	2010	2010	NUM
gujaf-180	83	25	to	to	ADP
gujaf-180	83	26	2020	2020	NUM
gujaf-180	83	27	.	.	PUNCT
gujaf-180	84	1	ex	ex	NOUN
gujaf-180	84	2	-	-	ADJ
gujaf-180	84	3	post	post	ADJ
gujaf-180	84	4	facto	facto	X
gujaf-180	84	5	research	research	NOUN
gujaf-180	84	6	design	design	NOUN
gujaf-180	84	7	was	be	AUX
gujaf-180	84	8	employed	employ	VERB
gujaf-180	84	9	and	and	CCONJ
gujaf-180	84	10	24	24	NUM
gujaf-180	84	11	firms	firm	NOUN
gujaf-180	84	12	form	form	VERB
gujaf-180	84	13	8	8	NUM
gujaf-180	84	14	sectors	sector	NOUN
gujaf-180	84	15	were	be	AUX
gujaf-180	84	16	sampled	sample	VERB
gujaf-180	84	17	.	.	PUNCT
gujaf-180	85	1	data	datum	NOUN
gujaf-180	85	2	were	be	AUX
gujaf-180	85	3	sourced	source	VERB
gujaf-180	85	4	from	from	ADP
gujaf-180	85	5	their	their	PRON
gujaf-180	85	6	annual	annual	ADJ
gujaf-180	85	7	report	report	NOUN
gujaf-180	85	8	and	and	CCONJ
gujaf-180	85	9	analysed	analyse	VERB
gujaf-180	85	10	using	use	VERB
gujaf-180	85	11	panel	panel	NOUN
gujaf-180	85	12	-	-	PUNCT
gujaf-180	85	13	regression	regression	NOUN
gujaf-180	85	14	technique	technique	NOUN
gujaf-180	85	15	.	.	PUNCT
gujaf-180	86	1	the	the	DET
gujaf-180	86	2	study	study	NOUN
gujaf-180	86	3	found	find	VERB
gujaf-180	86	4	positive	positive	ADJ
gujaf-180	86	5	significant	significant	ADJ
gujaf-180	86	6	connection	connection	NOUN
gujaf-180	86	7	linking	link	VERB
gujaf-180	86	8	dp	dp	NOUN
gujaf-180	86	9	,	,	PUNCT
gujaf-180	86	10	ers	er	NOUN
gujaf-180	86	11	and	and	CCONJ
gujaf-180	86	12	r&d	r&d	NOUN
gujaf-180	86	13	and	and	CCONJ
gujaf-180	86	14	financial	financial	ADJ
gujaf-180	86	15	performance	performance	NOUN
gujaf-180	86	16	while	while	SCONJ
gujaf-180	86	17	crs	crs	PROPN
gujaf-180	86	18	has	have	VERB
gujaf-180	86	19	negative	negative	ADJ
gujaf-180	86	20	insignificant	insignificant	ADJ
gujaf-180	86	21	effect	effect	NOUN
gujaf-180	86	22	on	on	ADP
gujaf-180	86	23	financial	financial	ADJ
gujaf-180	86	24	performance	performance	NOUN
gujaf-180	86	25	.	.	PUNCT
gujaf-180	87	1	base	base	NOUN
gujaf-180	87	2	on	on	ADP
gujaf-180	87	3	the	the	DET
gujaf-180	87	4	findings	finding	NOUN
gujaf-180	87	5	,	,	PUNCT
gujaf-180	87	6	the	the	DET
gujaf-180	87	7	study	study	NOUN
gujaf-180	87	8	concluded	conclude	VERB
gujaf-180	87	9	that	that	SCONJ
gujaf-180	87	10	sr	sr	PROPN
gujaf-180	87	11	has	have	VERB
gujaf-180	87	12	positive	positive	ADJ
gujaf-180	87	13	influence	influence	NOUN
gujaf-180	87	14	on	on	ADP
gujaf-180	87	15	financial	financial	ADJ
gujaf-180	87	16	performance	performance	NOUN
gujaf-180	87	17	of	of	ADP
gujaf-180	87	18	listed	list	VERB
gujaf-180	87	19	manufacturing	manufacturing	NOUN
gujaf-180	87	20	firms	firm	NOUN
gujaf-180	87	21	in	in	ADP
gujaf-180	87	22	nigeria	nigeria	PROPN
gujaf-180	87	23	.	.	PUNCT
gujaf-180	88	1	the	the	DET
gujaf-180	88	2	study	study	NOUN
gujaf-180	88	3	recommended	recommend	VERB
gujaf-180	88	4	that	that	SCONJ
gujaf-180	88	5	relevant	relevant	ADJ
gujaf-180	88	6	authorities	authority	NOUN
gujaf-180	88	7	should	should	AUX
gujaf-180	88	8	encourage	encourage	VERB
gujaf-180	88	9	firms	firm	NOUN
gujaf-180	88	10	to	to	PART
gujaf-180	88	11	report	report	VERB
gujaf-180	88	12	sr	sr	PROPN
gujaf-180	88	13	on	on	ADP
gujaf-180	88	14	real	real	ADJ
gujaf-180	88	15	-	-	PUNCT
gujaf-180	88	16	time	time	NOUN
gujaf-180	88	17	and	and	CCONJ
gujaf-180	88	18	make	make	VERB
gujaf-180	88	19	reporting	report	VERB
gujaf-180	88	20	compulsory	compulsory	ADJ
gujaf-180	88	21	and	and	CCONJ
gujaf-180	88	22	not	not	PART
gujaf-180	88	23	voluntary	voluntary	ADJ
gujaf-180	88	24	.	.	PUNCT
gujaf-180	89	1	there	there	PRON
gujaf-180	89	2	should	should	AUX
gujaf-180	89	3	be	be	AUX
gujaf-180	89	4	strict	strict	ADJ
gujaf-180	89	5	enforcement	enforcement	NOUN
gujaf-180	89	6	on	on	ADP
gujaf-180	89	7	firms	firm	NOUN
gujaf-180	89	8	to	to	PART
gujaf-180	89	9	increase	increase	VERB
gujaf-180	89	10	investment	investment	NOUN
gujaf-180	89	11	in	in	ADP
gujaf-180	89	12	r&d	r&d	NOUN
gujaf-180	89	13	as	as	SCONJ
gujaf-180	89	14	this	this	PRON
gujaf-180	89	15	will	will	AUX
gujaf-180	89	16	increase	increase	VERB
gujaf-180	89	17	profitability	profitability	NOUN
gujaf-180	89	18	and	and	CCONJ
gujaf-180	89	19	help	help	VERB
gujaf-180	89	20	climate	climate	NOUN
gujaf-180	89	21	change	change	NOUN
gujaf-180	89	22	.	.	PUNCT
gujaf-180	90	1	keywords	keyword	NOUN
gujaf-180	90	2	:	:	PUNCT
gujaf-180	90	3	community	community	NOUN
gujaf-180	90	4	relation	relation	NOUN
gujaf-180	90	5	,	,	PUNCT
gujaf-180	90	6	research	research	NOUN
gujaf-180	90	7	&	&	CCONJ
gujaf-180	90	8	development	development	PROPN
gujaf-180	90	9	,	,	PUNCT
gujaf-180	90	10	dividend	dividend	NOUN
gujaf-180	90	11	,	,	PUNCT
gujaf-180	90	12	employee	employee	NOUN
gujaf-180	90	13	relation	relation	NOUN
gujaf-180	90	14	and	and	CCONJ
gujaf-180	90	15	financial	financial	ADJ
gujaf-180	90	16	performance	performance	NOUN
gujaf-180	90	17	doi	doi	NOUN
gujaf-180	90	18	:	:	PUNCT
gujaf-180	90	19	https://doi.org/10.57233/gujaf	https://doi.org/10.57233/gujaf	PROPN
gujaf-180	90	20	.	.	PUNCT
gujaf-180	91	1	v3i3.180	v3i3.180	NOUN
gujaf-180	92	1	1	1	NUM
gujaf-180	92	2	.	.	PUNCT
gujaf-180	93	1	introduction	introduction	NOUN
gujaf-180	93	2	sustainability	sustainability	NOUN
gujaf-180	93	3	reporting	reporting	NOUN
gujaf-180	93	4	is	be	AUX
gujaf-180	93	5	the	the	DET
gujaf-180	93	6	incorporation	incorporation	NOUN
gujaf-180	93	7	of	of	ADP
gujaf-180	93	8	the	the	DET
gujaf-180	93	9	environmental	environmental	ADJ
gujaf-180	93	10	,	,	PUNCT
gujaf-180	93	11	social	social	ADJ
gujaf-180	93	12	and	and	CCONJ
gujaf-180	93	13	economic	economic	ADJ
gujaf-180	93	14	aspects	aspect	NOUN
gujaf-180	93	15	of	of	ADP
gujaf-180	93	16	an	an	DET
gujaf-180	93	17	organization	organization	NOUN
gujaf-180	93	18	to	to	ADP
gujaf-180	93	19	the	the	DET
gujaf-180	93	20	reporting	reporting	NOUN
gujaf-180	93	21	and	and	CCONJ
gujaf-180	93	22	communication	communication	NOUN
gujaf-180	93	23	to	to	ADP
gujaf-180	93	24	the	the	DET
gujaf-180	93	25	interested	interested	ADJ
gujaf-180	93	26	parties	party	NOUN
gujaf-180	93	27	(	(	PUNCT
gujaf-180	93	28	camelia	camelia	PROPN
gujaf-180	93	29	,	,	PUNCT
gujaf-180	93	30	et	et	PROPN
gujaf-180	93	31	al	al	PROPN
gujaf-180	93	32	,	,	PUNCT
gujaf-180	93	33	2020	2020	NUM
gujaf-180	93	34	)	)	PUNCT
gujaf-180	93	35	.	.	PUNCT
gujaf-180	94	1	it	it	PRON
gujaf-180	94	2	is	be	AUX
gujaf-180	94	3	either	either	CCONJ
gujaf-180	94	4	voluntary	voluntary	ADJ
gujaf-180	94	5	or	or	CCONJ
gujaf-180	94	6	mandatory	mandatory	ADJ
gujaf-180	94	7	information	information	NOUN
gujaf-180	94	8	disclosed	disclose	VERB
gujaf-180	94	9	by	by	ADP
gujaf-180	94	10	firms	firm	NOUN
gujaf-180	94	11	(	(	PUNCT
gujaf-180	94	12	garg	garg	NOUN
gujaf-180	94	13	,	,	PUNCT
gujaf-180	94	14	2015	2015	NUM
gujaf-180	94	15	;	;	PUNCT
gujaf-180	94	16	fodio	fodio	NOUN
gujaf-180	94	17	,	,	PUNCT
gujaf-180	94	18	abu	abu	PROPN
gujaf-180	94	19	-	-	PUNCT
gujaf-180	94	20	abdissamad	abdissamad	PROPN
gujaf-180	94	21	,	,	PUNCT
gujaf-180	94	22	&	&	CCONJ
gujaf-180	94	23	oba	oba	PROPN
gujaf-180	94	24	,	,	PUNCT
gujaf-180	94	25	2013	2013	NUM
gujaf-180	94	26	)	)	PUNCT
gujaf-180	94	27	.	.	PUNCT
gujaf-180	95	1	sr	sr	PROPN
gujaf-180	95	2	guidelines	guideline	NOUN
gujaf-180	95	3	were	be	AUX
gujaf-180	95	4	developed	develop	VERB
gujaf-180	95	5	by	by	ADP
gujaf-180	95	6	the	the	DET
gujaf-180	95	7	global	global	ADJ
gujaf-180	95	8	reporting	reporting	NOUN
gujaf-180	95	9	initiative	initiative	NOUN
gujaf-180	95	10	(	(	PUNCT
gujaf-180	95	11	gri	gri	PROPN
gujaf-180	95	12	)	)	PUNCT
gujaf-180	95	13	and	and	CCONJ
gujaf-180	95	14	they	they	PRON
gujaf-180	95	15	are	be	AUX
gujaf-180	95	16	reviewed	review	VERB
gujaf-180	95	17	as	as	ADP
gujaf-180	95	18	the	the	DET
gujaf-180	95	19	exigency	exigency	NOUN
gujaf-180	95	20	for	for	ADP
gujaf-180	95	21	them	they	PRON
gujaf-180	95	22	arise	arise	VERB
gujaf-180	95	23	.	.	PUNCT
gujaf-180	96	1	principles	principle	NOUN
gujaf-180	96	2	prescribed	prescribe	VERB
gujaf-180	96	3	by	by	ADP
gujaf-180	96	4	aa1000	aa1000	PROPN
gujaf-180	96	5	aps	aps	PROPN
gujaf-180	96	6	standard	standard	NOUN
gujaf-180	96	7	(	(	PUNCT
gujaf-180	96	8	accountability	accountability	NOUN
gujaf-180	96	9	principles	principle	NOUN
gujaf-180	96	10	standard	standard	ADJ
gujaf-180	96	11	2008	2008	NUM
gujaf-180	96	12	)	)	PUNCT
gujaf-180	96	13	issued	issue	VERB
gujaf-180	96	14	by	by	ADP
gujaf-180	96	15	the	the	DET
gujaf-180	96	16	accountability	accountability	NOUN
gujaf-180	96	17	institute	institute	NOUN
gujaf-180	96	18	,	,	PUNCT
gujaf-180	96	19	business	business	NOUN
gujaf-180	96	20	charter	charter	NOUN
gujaf-180	96	21	for	for	ADP
gujaf-180	96	22	sustainable	sustainable	ADJ
gujaf-180	96	23	development	development	NOUN
gujaf-180	96	24	,	,	PUNCT
gujaf-180	96	25	developed	develop	VERB
gujaf-180	96	26	by	by	ADP
gujaf-180	96	27	the	the	DET
gujaf-180	96	28	international	international	PROPN
gujaf-180	96	29	chamber	chamber	PROPN
gujaf-180	96	30	of	of	ADP
gujaf-180	96	31	commerce	commerce	PROPN
gujaf-180	96	32	(	(	PUNCT
gujaf-180	96	33	icc	icc	PROPN
gujaf-180	96	34	)	)	PUNCT
gujaf-180	96	35	in	in	ADP
gujaf-180	96	36	this	this	DET
gujaf-180	96	37	area	area	NOUN
gujaf-180	96	38	and	and	CCONJ
gujaf-180	96	39	other	other	ADJ
gujaf-180	96	40	instructions	instruction	NOUN
gujaf-180	96	41	.	.	PUNCT
gujaf-180	97	1	all	all	DET
gujaf-180	97	2	these	these	DET
gujaf-180	97	3	instructions	instruction	NOUN
gujaf-180	97	4	and	and	CCONJ
gujaf-180	97	5	guidelines	guideline	NOUN
gujaf-180	97	6	have	have	AUX
gujaf-180	97	7	been	be	AUX
gujaf-180	97	8	adopted	adopt	VERB
gujaf-180	97	9	to	to	PART
gujaf-180	97	10	help	help	VERB
gujaf-180	97	11	business	business	NOUN
gujaf-180	97	12	around	around	ADP
gujaf-180	97	13	the	the	DET
gujaf-180	97	14	world	world	NOUN
gujaf-180	97	15	and	and	CCONJ
gujaf-180	97	16	develop	develop	VERB
gujaf-180	97	17	the	the	DET
gujaf-180	97	18	reporting	reporting	NOUN
gujaf-180	97	19	framework	framework	NOUN
gujaf-180	97	20	on	on	ADP
gujaf-180	97	21	economic	economic	ADJ
gujaf-180	97	22	,	,	PUNCT
gujaf-180	97	23	environmental	environmental	ADJ
gujaf-180	97	24	and	and	CCONJ
gujaf-180	97	25	social	social	ADJ
gujaf-180	97	26	aspects	aspect	NOUN
gujaf-180	97	27	of	of	ADP
gujaf-180	97	28	business	business	NOUN
gujaf-180	97	29	operations	operation	NOUN
gujaf-180	97	30	.	.	PUNCT
gujaf-180	98	1	sr	sr	PROPN
gujaf-180	98	2	gives	give	VERB
gujaf-180	98	3	a	a	DET
gujaf-180	98	4	framework	framework	NOUN
gujaf-180	98	5	on	on	ADP
gujaf-180	98	6	how	how	SCONJ
gujaf-180	98	7	activities	activity	NOUN
gujaf-180	98	8	that	that	PRON
gujaf-180	98	9	happen	happen	VERB
gujaf-180	98	10	in	in	ADP
gujaf-180	98	11	firms	firm	NOUN
gujaf-180	98	12	outside	outside	ADP
gujaf-180	98	13	its	its	PRON
gujaf-180	98	14	business	business	NOUN
gujaf-180	98	15	operations	operation	NOUN
gujaf-180	98	16	are	be	AUX
gujaf-180	98	17	reported	report	VERB
gujaf-180	98	18	to	to	ADP
gujaf-180	98	19	stakeholders	stakeholder	NOUN
gujaf-180	98	20	.	.	PUNCT
gujaf-180	99	1	mailto:olabodeaiyesan@yahoo.com	mailto:olabodeaiyesan@yahoo.com	PROPN
gujaf-180	99	2	gusau	gusau	PROPN
gujaf-180	99	3	journal	journal	PROPN
gujaf-180	99	4	of	of	ADP
gujaf-180	99	5	accounting	accounting	NOUN
gujaf-180	99	6	and	and	CCONJ
gujaf-180	99	7	finance	finance	NOUN
gujaf-180	99	8	,	,	PUNCT
gujaf-180	99	9	vol	vol	NOUN
gujaf-180	99	10	.	.	PROPN
gujaf-180	99	11	3	3	NUM
gujaf-180	99	12	,	,	PUNCT
gujaf-180	99	13	issue	issue	NOUN
gujaf-180	99	14	3	3	NUM
gujaf-180	99	15	,	,	PUNCT
gujaf-180	99	16	october	october	PROPN
gujaf-180	99	17	,	,	PUNCT
gujaf-180	99	18	2022	2022	NUM
gujaf-180	99	19	50	50	NUM
gujaf-180	99	20	the	the	DET
gujaf-180	99	21	dividend	dividend	NOUN
gujaf-180	99	22	policy	policy	NOUN
gujaf-180	99	23	and	and	CCONJ
gujaf-180	99	24	financial	financial	ADJ
gujaf-180	99	25	-	-	PUNCT
gujaf-180	99	26	performance	performance	NOUN
gujaf-180	99	27	was	be	AUX
gujaf-180	99	28	developed	develop	VERB
gujaf-180	99	29	as	as	ADP
gujaf-180	99	30	a	a	DET
gujaf-180	99	31	base	base	NOUN
gujaf-180	99	32	for	for	ADP
gujaf-180	99	33	the	the	DET
gujaf-180	99	34	decision	decision	NOUN
gujaf-180	99	35	whether	whether	SCONJ
gujaf-180	99	36	or	or	CCONJ
gujaf-180	99	37	not	not	PART
gujaf-180	99	38	profit	profit	NOUN
gujaf-180	99	39	made	make	VERB
gujaf-180	99	40	from	from	ADP
gujaf-180	99	41	the	the	DET
gujaf-180	99	42	business	business	NOUN
gujaf-180	99	43	transaction	transaction	NOUN
gujaf-180	99	44	by	by	ADP
gujaf-180	99	45	firms	firm	NOUN
gujaf-180	99	46	after	after	SCONJ
gujaf-180	99	47	all	all	DET
gujaf-180	99	48	expenses	expense	NOUN
gujaf-180	99	49	incurred	incur	VERB
gujaf-180	99	50	were	be	AUX
gujaf-180	99	51	deducted	deduct	VERB
gujaf-180	99	52	would	would	AUX
gujaf-180	99	53	be	be	AUX
gujaf-180	99	54	distributed	distribute	VERB
gujaf-180	99	55	to	to	ADP
gujaf-180	99	56	the	the	DET
gujaf-180	99	57	shareholders	shareholder	NOUN
gujaf-180	99	58	in	in	ADP
gujaf-180	99	59	form	form	NOUN
gujaf-180	99	60	of	of	ADP
gujaf-180	99	61	dividend	dividend	NOUN
gujaf-180	99	62	or	or	CCONJ
gujaf-180	99	63	plough	plough	NOUN
gujaf-180	99	64	back	back	ADV
gujaf-180	99	65	to	to	ADP
gujaf-180	99	66	the	the	DET
gujaf-180	99	67	organization	organization	NOUN
gujaf-180	99	68	for	for	ADP
gujaf-180	99	69	reinvestment	reinvestment	NOUN
gujaf-180	99	70	(	(	PUNCT
gujaf-180	99	71	enekwe	enekwe	NOUN
gujaf-180	99	72	,	,	PUNCT
gujaf-180	99	73	nweze	nweze	NOUN
gujaf-180	99	74	&	&	CCONJ
gujaf-180	99	75	agu	agu	PROPN
gujaf-180	99	76	2015	2015	NUM
gujaf-180	99	77	)	)	PUNCT
gujaf-180	99	78	.	.	PUNCT
gujaf-180	100	1	companies	company	NOUN
gujaf-180	100	2	are	be	AUX
gujaf-180	100	3	today	today	NOUN
gujaf-180	100	4	required	require	VERB
gujaf-180	100	5	to	to	PART
gujaf-180	100	6	raise	raise	VERB
gujaf-180	100	7	financial	financial	ADJ
gujaf-180	100	8	reporting	reporting	NOUN
gujaf-180	100	9	requirements	requirement	NOUN
gujaf-180	100	10	,	,	PUNCT
gujaf-180	100	11	which	which	PRON
gujaf-180	100	12	is	be	AUX
gujaf-180	100	13	crucial	crucial	ADJ
gujaf-180	100	14	to	to	ADP
gujaf-180	100	15	their	their	PRON
gujaf-180	100	16	survival	survival	NOUN
gujaf-180	100	17	,	,	PUNCT
gujaf-180	100	18	especially	especially	ADV
gujaf-180	100	19	in	in	ADP
gujaf-180	100	20	a	a	DET
gujaf-180	100	21	time	time	NOUN
gujaf-180	100	22	when	when	SCONJ
gujaf-180	100	23	environmental	environmental	ADJ
gujaf-180	100	24	challenges	challenge	NOUN
gujaf-180	100	25	are	be	AUX
gujaf-180	100	26	having	have	VERB
gujaf-180	100	27	a	a	DET
gujaf-180	100	28	severe	severe	ADJ
gujaf-180	100	29	influence	influence	NOUN
gujaf-180	100	30	on	on	ADP
gujaf-180	100	31	human	human	ADJ
gujaf-180	100	32	lives	life	NOUN
gujaf-180	100	33	,	,	PUNCT
gujaf-180	100	34	agricultural	agricultural	ADJ
gujaf-180	100	35	goods	good	NOUN
gujaf-180	100	36	,	,	PUNCT
gujaf-180	100	37	and	and	CCONJ
gujaf-180	100	38	marine	marine	ADJ
gujaf-180	100	39	life	life	NOUN
gujaf-180	100	40	(	(	PUNCT
gujaf-180	100	41	clerverline	clerverline	NOUN
gujaf-180	100	42	,	,	PUNCT
gujaf-180	100	43	2021	2021	NUM
gujaf-180	100	44	;	;	PUNCT
gujaf-180	100	45	asaju	asaju	NOUN
gujaf-180	100	46	&	&	CCONJ
gujaf-180	100	47	aome	aome	PROPN
gujaf-180	100	48	,	,	PUNCT
gujaf-180	100	49	2015	2015	NUM
gujaf-180	100	50	;	;	PUNCT
gujaf-180	100	51	atanu	atanu	PROPN
gujaf-180	100	52	&	&	CCONJ
gujaf-180	100	53	olorundare	olorundare	PROPN
gujaf-180	100	54	,	,	PUNCT
gujaf-180	100	55	2017	2017	NUM
gujaf-180	100	56	;	;	PUNCT
gujaf-180	100	57	bassey	bassey	NOUN
gujaf-180	100	58	,	,	PUNCT
gujaf-180	100	59	2019	2019	NUM
gujaf-180	100	60	;	;	PUNCT
gujaf-180	100	61	alshbili	alshbili	PROPN
gujaf-180	100	62	&	&	CCONJ
gujaf-180	100	63	elamer	elamer	PROPN
gujaf-180	100	64	,	,	PUNCT
gujaf-180	100	65	2019	2019	NUM
gujaf-180	100	66	)	)	PUNCT
gujaf-180	100	67	.	.	PUNCT
gujaf-180	101	1	as	as	ADP
gujaf-180	101	2	a	a	DET
gujaf-180	101	3	result	result	NOUN
gujaf-180	101	4	,	,	PUNCT
gujaf-180	101	5	stakeholders	stakeholder	NOUN
gujaf-180	101	6	are	be	AUX
gujaf-180	101	7	currently	currently	ADV
gujaf-180	101	8	pressuring	pressure	VERB
gujaf-180	101	9	enterprises	enterprise	NOUN
gujaf-180	101	10	to	to	PART
gujaf-180	101	11	start	start	VERB
gujaf-180	101	12	creating	create	VERB
gujaf-180	101	13	their	their	PRON
gujaf-180	101	14	sustainability	sustainability	NOUN
gujaf-180	101	15	report	report	NOUN
gujaf-180	101	16	(	(	PUNCT
gujaf-180	101	17	kpmg	kpmg	PROPN
gujaf-180	101	18	,	,	PUNCT
gujaf-180	101	19	2011	2011	NUM
gujaf-180	101	20	;	;	PUNCT
gujaf-180	101	21	emuebie	emuebie	NOUN
gujaf-180	101	22	,	,	PUNCT
gujaf-180	101	23	2021	2021	NUM
gujaf-180	101	24	;	;	PUNCT
gujaf-180	101	25	owolabi	owolabi	NOUN
gujaf-180	101	26	&	&	CCONJ
gujaf-180	101	27	okulenu	okulenu	ADJ
gujaf-180	101	28	,	,	PUNCT
gujaf-180	101	29	2020	2020	NUM
gujaf-180	101	30	)	)	PUNCT
gujaf-180	101	31	.	.	PUNCT
gujaf-180	102	1	by	by	ADP
gujaf-180	102	2	communicating	communicate	VERB
gujaf-180	102	3	a	a	DET
gujaf-180	102	4	company	company	NOUN
gujaf-180	102	5	's	's	PART
gujaf-180	102	6	commitment	commitment	NOUN
gujaf-180	102	7	to	to	ADP
gujaf-180	102	8	all	all	DET
gujaf-180	102	9	stakeholders	stakeholder	NOUN
gujaf-180	102	10	,	,	PUNCT
gujaf-180	102	11	sustainability	sustainability	NOUN
gujaf-180	102	12	reporting	reporting	NOUN
gujaf-180	102	13	(	(	PUNCT
gujaf-180	102	14	sr	sr	PROPN
gujaf-180	102	15	)	)	PUNCT
gujaf-180	102	16	improves	improve	VERB
gujaf-180	102	17	the	the	DET
gujaf-180	102	18	corporate	corporate	ADJ
gujaf-180	102	19	image	image	NOUN
gujaf-180	102	20	of	of	ADP
gujaf-180	102	21	a	a	DET
gujaf-180	102	22	company	company	NOUN
gujaf-180	102	23	's	's	PART
gujaf-180	102	24	products	product	NOUN
gujaf-180	102	25	and	and	CCONJ
gujaf-180	102	26	services	service	NOUN
gujaf-180	102	27	and	and	CCONJ
gujaf-180	102	28	increases	increase	VERB
gujaf-180	102	29	credibility	credibility	NOUN
gujaf-180	102	30	.	.	PUNCT
gujaf-180	103	1	some	some	DET
gujaf-180	103	2	researchers	researcher	NOUN
gujaf-180	103	3	suggested	suggest	VERB
gujaf-180	103	4	that	that	SCONJ
gujaf-180	103	5	sr	sr	PROPN
gujaf-180	103	6	has	have	VERB
gujaf-180	103	7	a	a	DET
gujaf-180	103	8	beneficial	beneficial	ADJ
gujaf-180	103	9	impact	impact	NOUN
gujaf-180	103	10	on	on	ADP
gujaf-180	103	11	financial	financial	ADJ
gujaf-180	103	12	performance	performance	NOUN
gujaf-180	103	13	(	(	PUNCT
gujaf-180	103	14	hongming	hongming	NOUN
gujaf-180	103	15	,	,	PUNCT
gujaf-180	103	16	ahmed	ahme	VERB
gujaf-180	103	17	,	,	PUNCT
gujaf-180	103	18	and	and	CCONJ
gujaf-180	103	19	hussan	hussan	NOUN
gujaf-180	103	20	,	,	PUNCT
gujaf-180	103	21	2020	2020	NUM
gujaf-180	103	22	)	)	PUNCT
gujaf-180	103	23	;	;	PUNCT
gujaf-180	103	24	awadzie	awadzie	NOUN
gujaf-180	103	25	,	,	PUNCT
gujaf-180	103	26	soku	soku	PROPN
gujaf-180	103	27	&	&	CCONJ
gujaf-180	103	28	botchwey	botchwey	NOUN
gujaf-180	103	29	,	,	PUNCT
gujaf-180	103	30	2022	2022	NUM
gujaf-180	103	31	)	)	PUNCT
gujaf-180	103	32	while	while	SCONJ
gujaf-180	103	33	other	other	ADJ
gujaf-180	103	34	scholars	scholar	NOUN
gujaf-180	103	35	have	have	VERB
gujaf-180	103	36	cont	cont	NOUN
gujaf-180	103	37	opinion	opinion	NOUN
gujaf-180	103	38	about	about	ADP
gujaf-180	103	39	sr	sr	PROPN
gujaf-180	103	40	and	and	CCONJ
gujaf-180	103	41	financial	financial	ADJ
gujaf-180	103	42	accomplishment	accomplishment	NOUN
gujaf-180	103	43	(	(	PUNCT
gujaf-180	103	44	ordu	ordu	PROPN
gujaf-180	103	45	&	&	CCONJ
gujaf-180	103	46	amah	amah	PROPN
gujaf-180	103	47	,	,	PUNCT
gujaf-180	103	48	2021	2021	NUM
gujaf-180	103	49	;	;	PUNCT
gujaf-180	103	50	clarissa	clarissa	PROPN
gujaf-180	103	51	&	&	CCONJ
gujaf-180	103	52	rasmini	rasmini	PROPN
gujaf-180	103	53	,	,	PUNCT
gujaf-180	103	54	2018	2018	NUM
gujaf-180	103	55	;	;	PUNCT
gujaf-180	103	56	wasara	wasara	PROPN
gujaf-180	103	57	&	&	CCONJ
gujaf-180	103	58	ganda	ganda	PROPN
gujaf-180	103	59	,	,	PUNCT
gujaf-180	103	60	2019	2019	NUM
gujaf-180	103	61	)	)	PUNCT
gujaf-180	103	62	.	.	PUNCT
gujaf-180	104	1	consequently	consequently	ADV
gujaf-180	104	2	,	,	PUNCT
gujaf-180	104	3	sr	sr	PROPN
gujaf-180	104	4	is	be	AUX
gujaf-180	104	5	a	a	DET
gujaf-180	104	6	report	report	NOUN
gujaf-180	104	7	created	create	VERB
gujaf-180	104	8	and	and	CCONJ
gujaf-180	104	9	distributed	distribute	VERB
gujaf-180	104	10	by	by	ADP
gujaf-180	104	11	businesses	business	NOUN
gujaf-180	104	12	to	to	PART
gujaf-180	104	13	promote	promote	VERB
gujaf-180	104	14	sustainable	sustainable	ADJ
gujaf-180	104	15	development	development	NOUN
gujaf-180	104	16	.	.	PUNCT
gujaf-180	105	1	in	in	ADP
gujaf-180	105	2	order	order	NOUN
gujaf-180	105	3	to	to	PART
gujaf-180	105	4	meet	meet	VERB
gujaf-180	105	5	the	the	DET
gujaf-180	105	6	needs	need	NOUN
gujaf-180	105	7	of	of	ADP
gujaf-180	105	8	the	the	DET
gujaf-180	105	9	present	present	NOUN
gujaf-180	105	10	without	without	ADP
gujaf-180	105	11	jeopardizing	jeopardize	VERB
gujaf-180	105	12	the	the	DET
gujaf-180	105	13	capacity	capacity	NOUN
gujaf-180	105	14	of	of	ADP
gujaf-180	105	15	future	future	ADJ
gujaf-180	105	16	generations	generation	NOUN
gujaf-180	105	17	to	to	PART
gujaf-180	105	18	do	do	AUX
gujaf-180	105	19	the	the	DET
gujaf-180	105	20	same	same	ADJ
gujaf-180	105	21	,	,	PUNCT
gujaf-180	105	22	sustainable	sustainable	ADJ
gujaf-180	105	23	development	development	NOUN
gujaf-180	105	24	must	must	AUX
gujaf-180	105	25	be	be	AUX
gujaf-180	105	26	practiced	practice	VERB
gujaf-180	105	27	(	(	PUNCT
gujaf-180	105	28	brundtland	brundtland	PROPN
gujaf-180	105	29	report	report	PROPN
gujaf-180	105	30	,	,	PUNCT
gujaf-180	105	31	1992	1992	NUM
gujaf-180	105	32	)	)	PUNCT
gujaf-180	105	33	.	.	PUNCT
gujaf-180	106	1	the	the	DET
gujaf-180	106	2	practice	practice	NOUN
gujaf-180	106	3	of	of	ADP
gujaf-180	106	4	sr	sr	PROPN
gujaf-180	106	5	,	,	PUNCT
gujaf-180	106	6	sometimes	sometimes	ADV
gujaf-180	106	7	known	know	VERB
gujaf-180	106	8	as	as	ADP
gujaf-180	106	9	corporate	corporate	ADJ
gujaf-180	106	10	social	social	ADJ
gujaf-180	106	11	responsibility	responsibility	NOUN
gujaf-180	106	12	,	,	PUNCT
gujaf-180	106	13	has	have	AUX
gujaf-180	106	14	not	not	PART
gujaf-180	106	15	sufficiently	sufficiently	ADV
gujaf-180	106	16	gained	gain	VERB
gujaf-180	106	17	popularity	popularity	NOUN
gujaf-180	106	18	in	in	ADP
gujaf-180	106	19	developing	develop	VERB
gujaf-180	106	20	nations	nation	NOUN
gujaf-180	106	21	,	,	PUNCT
gujaf-180	106	22	particularly	particularly	ADV
gujaf-180	106	23	nigeria	nigeria	PROPN
gujaf-180	106	24	.	.	PUNCT
gujaf-180	107	1	according	accord	VERB
gujaf-180	107	2	to	to	ADP
gujaf-180	107	3	earlier	early	ADJ
gujaf-180	107	4	studies	study	NOUN
gujaf-180	107	5	(	(	PUNCT
gujaf-180	107	6	igbekoyi	igbekoyi	PROPN
gujaf-180	107	7	,	,	PUNCT
gujaf-180	107	8	ogungbade	ogungbade	NOUN
gujaf-180	107	9	&	&	CCONJ
gujaf-180	107	10	olaleye	olaleye	NOUN
gujaf-180	107	11	,	,	PUNCT
gujaf-180	107	12	2021	2021	NUM
gujaf-180	107	13	;	;	PUNCT
gujaf-180	107	14	owolabi	owolabi	NOUN
gujaf-180	107	15	&	&	CCONJ
gujaf-180	107	16	okulenu	okulenu	ADJ
gujaf-180	107	17	,	,	PUNCT
gujaf-180	107	18	2020	2020	NUM
gujaf-180	107	19	)	)	PUNCT
gujaf-180	107	20	,	,	PUNCT
gujaf-180	107	21	sr	sr	PROPN
gujaf-180	107	22	is	be	AUX
gujaf-180	107	23	insufficient	insufficient	ADJ
gujaf-180	107	24	and	and	CCONJ
gujaf-180	107	25	insignificant	insignificant	ADJ
gujaf-180	107	26	in	in	ADP
gujaf-180	107	27	nigeria	nigeria	PROPN
gujaf-180	107	28	since	since	SCONJ
gujaf-180	107	29	sr	sr	PROPN
gujaf-180	107	30	variables	variable	NOUN
gujaf-180	107	31	are	be	AUX
gujaf-180	107	32	not	not	PART
gujaf-180	107	33	incorporated	incorporate	VERB
gujaf-180	107	34	into	into	ADP
gujaf-180	107	35	enterprises	enterprise	NOUN
gujaf-180	107	36	'	'	PART
gujaf-180	107	37	accounting	accounting	NOUN
gujaf-180	107	38	frameworks	framework	NOUN
gujaf-180	107	39	and	and	CCONJ
gujaf-180	107	40	it	it	PRON
gujaf-180	107	41	is	be	AUX
gujaf-180	107	42	more	more	ADJ
gujaf-180	107	43	of	of	ADP
gujaf-180	107	44	an	an	DET
gujaf-180	107	45	ethical	ethical	ADJ
gujaf-180	107	46	practice	practice	NOUN
gujaf-180	107	47	than	than	ADP
gujaf-180	107	48	resource	resource	NOUN
gujaf-180	107	49	base	base	NOUN
gujaf-180	107	50	.	.	PUNCT
gujaf-180	108	1	in	in	ADP
gujaf-180	108	2	sri	sri	PROPN
gujaf-180	108	3	lanka	lanka	PROPN
gujaf-180	108	4	(	(	PUNCT
gujaf-180	108	5	thayaraj	thayaraj	PROPN
gujaf-180	108	6	&	&	CCONJ
gujaf-180	108	7	karunarathe	karunarathe	PROPN
gujaf-180	108	8	,	,	PUNCT
gujaf-180	108	9	2021	2021	NUM
gujaf-180	108	10	)	)	PUNCT
gujaf-180	108	11	and	and	CCONJ
gujaf-180	108	12	indonesia	indonesia	PROPN
gujaf-180	108	13	(	(	PUNCT
gujaf-180	108	14	clarissa	clarissa	PROPN
gujaf-180	108	15	&	&	CCONJ
gujaf-180	108	16	rasmini	rasmini	PROPN
gujaf-180	108	17	,	,	PUNCT
gujaf-180	108	18	2018	2018	NUM
gujaf-180	108	19	)	)	PUNCT
gujaf-180	108	20	,	,	PUNCT
gujaf-180	108	21	sr	sr	PROPN
gujaf-180	108	22	was	be	AUX
gujaf-180	108	23	found	find	VERB
gujaf-180	108	24	to	to	PART
gujaf-180	108	25	be	be	AUX
gujaf-180	108	26	extremely	extremely	ADV
gujaf-180	108	27	low	low	ADJ
gujaf-180	108	28	due	due	ADP
gujaf-180	108	29	to	to	ADP
gujaf-180	108	30	the	the	DET
gujaf-180	108	31	absence	absence	NOUN
gujaf-180	108	32	of	of	ADP
gujaf-180	108	33	parliamentary	parliamentary	ADJ
gujaf-180	108	34	legislation	legislation	NOUN
gujaf-180	108	35	and	and	CCONJ
gujaf-180	108	36	the	the	DET
gujaf-180	108	37	accounting	accounting	NOUN
gujaf-180	108	38	body	body	NOUN
gujaf-180	108	39	's	's	PART
gujaf-180	108	40	lack	lack	NOUN
gujaf-180	108	41	of	of	ADP
gujaf-180	108	42	any	any	DET
gujaf-180	108	43	unique	unique	ADJ
gujaf-180	108	44	economic	economic	ADJ
gujaf-180	108	45	,	,	PUNCT
gujaf-180	108	46	social	social	ADJ
gujaf-180	108	47	,	,	PUNCT
gujaf-180	108	48	or	or	CCONJ
gujaf-180	108	49	environmental	environmental	ADJ
gujaf-180	108	50	standards	standard	NOUN
gujaf-180	108	51	.	.	PUNCT
gujaf-180	109	1	due	due	ADP
gujaf-180	109	2	to	to	ADP
gujaf-180	109	3	a	a	DET
gujaf-180	109	4	lack	lack	NOUN
gujaf-180	109	5	of	of	ADP
gujaf-180	109	6	a	a	DET
gujaf-180	109	7	suitable	suitable	ADJ
gujaf-180	109	8	framework	framework	NOUN
gujaf-180	109	9	for	for	ADP
gujaf-180	109	10	environmental	environmental	ADJ
gujaf-180	109	11	disclosure	disclosure	NOUN
gujaf-180	109	12	and	and	CCONJ
gujaf-180	109	13	qualified	qualified	ADJ
gujaf-180	109	14	environmental	environmental	ADJ
gujaf-180	109	15	auditors	auditor	NOUN
gujaf-180	109	16	to	to	PART
gujaf-180	109	17	conduct	conduct	VERB
gujaf-180	109	18	audits	audits	NOUN
gujaf-180	109	19	,	,	PUNCT
gujaf-180	109	20	sr	sr	PROPN
gujaf-180	109	21	in	in	ADP
gujaf-180	109	22	south	south	PROPN
gujaf-180	109	23	africa	africa	PROPN
gujaf-180	109	24	was	be	AUX
gujaf-180	109	25	determined	determined	ADJ
gujaf-180	109	26	to	to	PART
gujaf-180	109	27	be	be	AUX
gujaf-180	109	28	low	low	ADJ
gujaf-180	109	29	(	(	PUNCT
gujaf-180	109	30	wasara	wasara	PROPN
gujaf-180	109	31	&	&	CCONJ
gujaf-180	109	32	ganda	ganda	PROPN
gujaf-180	109	33	,	,	PUNCT
gujaf-180	109	34	2019	2019	NUM
gujaf-180	109	35	)	)	PUNCT
gujaf-180	109	36	.	.	PUNCT
gujaf-180	110	1	sr	sr	PROPN
gujaf-180	110	2	is	be	AUX
gujaf-180	110	3	said	say	VERB
gujaf-180	110	4	to	to	PART
gujaf-180	110	5	have	have	AUX
gujaf-180	110	6	made	make	VERB
gujaf-180	110	7	little	little	ADJ
gujaf-180	110	8	impact	impact	NOUN
gujaf-180	110	9	in	in	ADP
gujaf-180	110	10	sub	sub	ADJ
gujaf-180	110	11	-	-	ADJ
gujaf-180	110	12	sahara	sahara	ADJ
gujaf-180	110	13	africa	africa	PROPN
gujaf-180	110	14	kenya	kenya	PROPN
gujaf-180	110	15	and	and	CCONJ
gujaf-180	110	16	mauritius	mauritius	PROPN
gujaf-180	110	17	(	(	PUNCT
gujaf-180	110	18	wachira	wachira	PROPN
gujaf-180	110	19	&	&	CCONJ
gujaf-180	110	20	bendt	bendt	PROPN
gujaf-180	110	21	,	,	PUNCT
gujaf-180	110	22	2019	2019	NUM
gujaf-180	110	23	)	)	PUNCT
gujaf-180	110	24	because	because	SCONJ
gujaf-180	110	25	reporting	report	VERB
gujaf-180	110	26	sr	sr	PROPN
gujaf-180	110	27	is	be	AUX
gujaf-180	110	28	not	not	PART
gujaf-180	110	29	mandatory	mandatory	ADJ
gujaf-180	110	30	.	.	PUNCT
gujaf-180	111	1	there	there	ADV
gujaf-180	111	2	gusau	gusau	PROPN
gujaf-180	111	3	journal	journal	NOUN
gujaf-180	111	4	of	of	ADP
gujaf-180	111	5	accounting	accounting	NOUN
gujaf-180	111	6	and	and	CCONJ
gujaf-180	111	7	finance	finance	NOUN
gujaf-180	111	8	,	,	PUNCT
gujaf-180	111	9	vol	vol	NOUN
gujaf-180	111	10	.	.	PROPN
gujaf-180	111	11	3	3	NUM
gujaf-180	111	12	,	,	PUNCT
gujaf-180	111	13	issue	issue	NOUN
gujaf-180	111	14	3	3	NUM
gujaf-180	111	15	,	,	PUNCT
gujaf-180	111	16	october	october	PROPN
gujaf-180	111	17	,	,	PUNCT
gujaf-180	111	18	2022	2022	NUM
gujaf-180	111	19	51	51	NUM
gujaf-180	111	20	is	be	AUX
gujaf-180	111	21	low	low	ADJ
gujaf-180	111	22	performance	performance	NOUN
gujaf-180	111	23	in	in	ADP
gujaf-180	111	24	bangladesh	bangladesh	PROPN
gujaf-180	111	25	(	(	PUNCT
gujaf-180	111	26	qamruzzaman	qamruzzaman	PROPN
gujaf-180	111	27	,	,	PUNCT
gujaf-180	111	28	jahan	jahan	PROPN
gujaf-180	111	29	&	&	CCONJ
gujaf-180	111	30	karim	karim	PROPN
gujaf-180	111	31	,	,	PUNCT
gujaf-180	111	32	2021	2021	NUM
gujaf-180	111	33	)	)	PUNCT
gujaf-180	111	34	because	because	SCONJ
gujaf-180	111	35	gusau	gusau	ADJ
gujaf-180	111	36	journal	journal	NOUN
gujaf-180	111	37	of	of	ADP
gujaf-180	111	38	accounting	accounting	NOUN
gujaf-180	111	39	and	and	CCONJ
gujaf-180	111	40	finance	finance	NOUN
gujaf-180	111	41	,	,	PUNCT
gujaf-180	111	42	vol	vol	NOUN
gujaf-180	111	43	.	.	PROPN
gujaf-180	111	44	3	3	NUM
gujaf-180	111	45	,	,	PUNCT
gujaf-180	111	46	issue	issue	NOUN
gujaf-180	111	47	3	3	NUM
gujaf-180	111	48	,	,	PUNCT
gujaf-180	111	49	october	october	PROPN
gujaf-180	111	50	,	,	PUNCT
gujaf-180	111	51	2022	2022	NUM
gujaf-180	111	52	52	52	NUM
gujaf-180	111	53	of	of	ADP
gujaf-180	111	54	different	different	ADJ
gujaf-180	111	55	voluntary	voluntary	ADJ
gujaf-180	111	56	disclosure	disclosure	NOUN
gujaf-180	111	57	creates	create	VERB
gujaf-180	111	58	inconsistency	inconsistency	NOUN
gujaf-180	111	59	.	.	PUNCT
gujaf-180	112	1	sr	sr	PROPN
gujaf-180	112	2	had	have	VERB
gujaf-180	112	3	low	low	ADJ
gujaf-180	112	4	performance	performance	NOUN
gujaf-180	112	5	in	in	ADP
gujaf-180	112	6	pakistan	pakistan	PROPN
gujaf-180	112	7	(	(	PUNCT
gujaf-180	112	8	mahmood	mahmood	PROPN
gujaf-180	112	9	,	,	PUNCT
gujaf-180	112	10	kouser	kouser	PROPN
gujaf-180	112	11	&	&	CCONJ
gujaf-180	112	12	masuad	masuad	PROPN
gujaf-180	112	13	,	,	PUNCT
gujaf-180	112	14	2019	2019	NUM
gujaf-180	112	15	)	)	PUNCT
gujaf-180	112	16	also	also	ADV
gujaf-180	112	17	because	because	SCONJ
gujaf-180	112	18	disclosure	disclosure	NOUN
gujaf-180	112	19	is	be	AUX
gujaf-180	112	20	voluntary	voluntary	ADJ
gujaf-180	112	21	.	.	PUNCT
gujaf-180	113	1	the	the	DET
gujaf-180	113	2	glitches	glitch	NOUN
gujaf-180	113	3	in	in	ADP
gujaf-180	113	4	sr	sr	PROPN
gujaf-180	113	5	in	in	ADP
gujaf-180	113	6	developing	develop	VERB
gujaf-180	113	7	countries	country	NOUN
gujaf-180	113	8	speak	speak	VERB
gujaf-180	113	9	volume	volume	NOUN
gujaf-180	113	10	,	,	PUNCT
gujaf-180	113	11	and	and	CCONJ
gujaf-180	113	12	they	they	PRON
gujaf-180	113	13	imply	imply	VERB
gujaf-180	113	14	the	the	DET
gujaf-180	113	15	weak	weak	ADJ
gujaf-180	113	16	implementation	implementation	NOUN
gujaf-180	113	17	of	of	ADP
gujaf-180	113	18	sr	sr	PROPN
gujaf-180	113	19	because	because	SCONJ
gujaf-180	113	20	disclosure	disclosure	NOUN
gujaf-180	113	21	is	be	AUX
gujaf-180	113	22	not	not	PART
gujaf-180	113	23	mandatory	mandatory	ADJ
gujaf-180	113	24	.	.	PUNCT
gujaf-180	114	1	low	low	ADJ
gujaf-180	114	2	investment	investment	NOUN
gujaf-180	114	3	in	in	ADP
gujaf-180	114	4	r&d	r&d	NOUN
gujaf-180	114	5	,	,	PUNCT
gujaf-180	114	6	poor	poor	ADJ
gujaf-180	114	7	employee	employee	NOUN
gujaf-180	114	8	relations	relation	NOUN
gujaf-180	114	9	,	,	PUNCT
gujaf-180	114	10	low	low	ADJ
gujaf-180	114	11	risk	risk	NOUN
gujaf-180	114	12	management	management	NOUN
gujaf-180	114	13	,	,	PUNCT
gujaf-180	114	14	poor	poor	ADJ
gujaf-180	114	15	health	health	NOUN
gujaf-180	114	16	and	and	CCONJ
gujaf-180	114	17	safety	safety	NOUN
gujaf-180	114	18	management	management	NOUN
gujaf-180	114	19	,	,	PUNCT
gujaf-180	114	20	customer	customer	NOUN
gujaf-180	114	21	satisfaction	satisfaction	NOUN
gujaf-180	114	22	,	,	PUNCT
gujaf-180	114	23	dividend	dividend	NOUN
gujaf-180	114	24	payout	payout	NOUN
gujaf-180	114	25	,	,	PUNCT
gujaf-180	114	26	waste	waste	NOUN
gujaf-180	114	27	production	production	NOUN
gujaf-180	114	28	,	,	PUNCT
gujaf-180	114	29	operating	operating	NOUN
gujaf-180	114	30	costs	cost	NOUN
gujaf-180	114	31	,	,	PUNCT
gujaf-180	114	32	energy	energy	NOUN
gujaf-180	114	33	waste	waste	NOUN
gujaf-180	114	34	,	,	PUNCT
gujaf-180	114	35	earnings	earning	NOUN
gujaf-180	114	36	-	-	PUNCT
gujaf-180	114	37	per	per	ADP
gujaf-180	114	38	-	-	PUNCT
gujaf-180	114	39	share	share	NOUN
gujaf-180	114	40	,	,	PUNCT
gujaf-180	114	41	return	return	NOUN
gujaf-180	114	42	-	-	PUNCT
gujaf-180	114	43	on	on	ADP
gujaf-180	114	44	-	-	PUNCT
gujaf-180	114	45	capital	capital	NOUN
gujaf-180	114	46	-	-	PUNCT
gujaf-180	114	47	employed	employ	VERB
gujaf-180	114	48	,	,	PUNCT
gujaf-180	114	49	return	return	NOUN
gujaf-180	114	50	-	-	PUNCT
gujaf-180	114	51	on	on	ADP
gujaf-180	114	52	assets	asset	NOUN
gujaf-180	114	53	,	,	PUNCT
gujaf-180	114	54	labor	labor	NOUN
gujaf-180	114	55	practices	practice	NOUN
gujaf-180	114	56	,	,	PUNCT
gujaf-180	114	57	training	training	NOUN
gujaf-180	114	58	and	and	CCONJ
gujaf-180	114	59	education	education	NOUN
gujaf-180	114	60	,	,	PUNCT
gujaf-180	114	61	human	human	ADJ
gujaf-180	114	62	rights	right	NOUN
gujaf-180	114	63	,	,	PUNCT
gujaf-180	114	64	sewage	sewage	NOUN
gujaf-180	114	65	treatment	treatment	NOUN
gujaf-180	114	66	,	,	PUNCT
gujaf-180	114	67	and	and	CCONJ
gujaf-180	114	68	gas	gas	NOUN
gujaf-180	114	69	emission	emission	NOUN
gujaf-180	114	70	are	be	AUX
gujaf-180	114	71	key	key	ADJ
gujaf-180	114	72	issues	issue	NOUN
gujaf-180	114	73	in	in	ADP
gujaf-180	114	74	sr	sr	PROPN
gujaf-180	114	75	which	which	PRON
gujaf-180	114	76	made	make	VERB
gujaf-180	114	77	companies	company	NOUN
gujaf-180	114	78	dis	dis	PROPN
gujaf-180	114	79	-	-	PUNCT
gujaf-180	114	80	trust	trust	VERB
gujaf-180	114	81	their	their	PRON
gujaf-180	114	82	host	host	NOUN
gujaf-180	114	83	communities	community	NOUN
gujaf-180	114	84	.	.	PUNCT
gujaf-180	115	1	this	this	DET
gujaf-180	115	2	study	study	NOUN
gujaf-180	115	3	contributes	contribute	VERB
gujaf-180	115	4	to	to	ADP
gujaf-180	115	5	sr	sr	PROPN
gujaf-180	115	6	and	and	CCONJ
gujaf-180	115	7	financial	financial	ADJ
gujaf-180	115	8	-	-	PUNCT
gujaf-180	115	9	performance	performance	NOUN
gujaf-180	115	10	literature	literature	NOUN
gujaf-180	115	11	by	by	ADP
gujaf-180	115	12	adding	add	VERB
gujaf-180	115	13	to	to	ADP
gujaf-180	115	14	the	the	DET
gujaf-180	115	15	empirical	empirical	ADJ
gujaf-180	115	16	research	research	NOUN
gujaf-180	115	17	body	body	NOUN
gujaf-180	115	18	of	of	ADP
gujaf-180	115	19	sr	sr	PROPN
gujaf-180	115	20	in	in	ADP
gujaf-180	115	21	nigeria	nigeria	PROPN
gujaf-180	115	22	(	(	PUNCT
gujaf-180	115	23	uyagu	uyagu	ADJ
gujaf-180	115	24	,	,	PUNCT
gujaf-180	115	25	et	et	PROPN
gujaf-180	115	26	al	al	PROPN
gujaf-180	115	27	,	,	PUNCT
gujaf-180	115	28	2017	2017	NUM
gujaf-180	115	29	;	;	PUNCT
gujaf-180	115	30	nzekwe	nzekwe	VERB
gujaf-180	115	31	,	,	PUNCT
gujaf-180	115	32	okoye	okoye	PROPN
gujaf-180	115	33	&	&	CCONJ
gujaf-180	115	34	amahalu	amahalu	PROPN
gujaf-180	115	35	,	,	PUNCT
gujaf-180	115	36	2021	2021	NUM
gujaf-180	115	37	;	;	PUNCT
gujaf-180	115	38	onoja	onoja	ADJ
gujaf-180	115	39	,	,	PUNCT
gujaf-180	115	40	okoye	okoye	PROPN
gujaf-180	115	41	&	&	CCONJ
gujaf-180	115	42	nwoye	nwoye	NOUN
gujaf-180	115	43	,	,	PUNCT
gujaf-180	115	44	2021	2021	NUM
gujaf-180	115	45	)	)	PUNCT
gujaf-180	115	46	.	.	PUNCT
gujaf-180	116	1	financial	financial	ADJ
gujaf-180	116	2	-	-	PUNCT
gujaf-180	116	3	performance	performance	NOUN
gujaf-180	116	4	measures	measure	NOUN
gujaf-180	116	5	a	a	DET
gujaf-180	116	6	firms	firm	NOUN
gujaf-180	116	7	’	'	PUNCT
gujaf-180	116	8	overall	overall	ADJ
gujaf-180	116	9	financial	financial	ADJ
gujaf-180	116	10	level	level	NOUN
gujaf-180	116	11	over	over	ADP
gujaf-180	116	12	a	a	DET
gujaf-180	116	13	particular	particular	ADJ
gujaf-180	116	14	time	time	NOUN
gujaf-180	116	15	duration	duration	NOUN
gujaf-180	116	16	and	and	CCONJ
gujaf-180	116	17	is	be	AUX
gujaf-180	116	18	used	use	VERB
gujaf-180	116	19	for	for	ADP
gujaf-180	116	20	comparism	comparism	PROPN
gujaf-180	116	21	of	of	ADP
gujaf-180	116	22	general	general	ADJ
gujaf-180	116	23	performance	performance	NOUN
gujaf-180	116	24	of	of	ADP
gujaf-180	116	25	different	different	ADJ
gujaf-180	116	26	firms	firm	NOUN
gujaf-180	116	27	’	'	PUNCT
gujaf-180	116	28	operating	operate	VERB
gujaf-180	116	29	in	in	ADP
gujaf-180	116	30	identical	identical	ADJ
gujaf-180	116	31	industry	industry	NOUN
gujaf-180	116	32	(	(	PUNCT
gujaf-180	116	33	henri	henri	NOUN
gujaf-180	116	34	and	and	CCONJ
gujaf-180	116	35	journeoult	journeoult	NOUN
gujaf-180	116	36	,	,	PUNCT
gujaf-180	116	37	2010	2010	NUM
gujaf-180	116	38	)	)	PUNCT
gujaf-180	116	39	.	.	PUNCT
gujaf-180	117	1	therefore	therefore	ADV
gujaf-180	117	2	,	,	PUNCT
gujaf-180	117	3	the	the	DET
gujaf-180	117	4	study	study	NOUN
gujaf-180	117	5	ascertains	ascertain	VERB
gujaf-180	117	6	the	the	DET
gujaf-180	117	7	effect	effect	NOUN
gujaf-180	117	8	of	of	ADP
gujaf-180	117	9	sr	sr	PROPN
gujaf-180	117	10	on	on	ADP
gujaf-180	117	11	financial	financial	ADJ
gujaf-180	117	12	-	-	PUNCT
gujaf-180	117	13	performance	performance	NOUN
gujaf-180	117	14	of	of	ADP
gujaf-180	117	15	listed	list	VERB
gujaf-180	117	16	firms	firm	NOUN
gujaf-180	117	17	in	in	ADP
gujaf-180	117	18	nigeria	nigeria	PROPN
gujaf-180	117	19	.	.	PUNCT
gujaf-180	118	1	to	to	PART
gujaf-180	118	2	achieve	achieve	VERB
gujaf-180	118	3	this	this	DET
gujaf-180	118	4	feat	feat	NOUN
gujaf-180	118	5	dividend	dividend	NOUN
gujaf-180	118	6	policy	policy	NOUN
gujaf-180	118	7	,	,	PUNCT
gujaf-180	118	8	community	community	NOUN
gujaf-180	118	9	cost	cost	NOUN
gujaf-180	118	10	,	,	PUNCT
gujaf-180	118	11	research	research	NOUN
gujaf-180	118	12	and	and	CCONJ
gujaf-180	118	13	development	development	NOUN
gujaf-180	118	14	,	,	PUNCT
gujaf-180	118	15	employee	employee	NOUN
gujaf-180	118	16	cost	cost	NOUN
gujaf-180	118	17	and	and	CCONJ
gujaf-180	118	18	return	return	VERB
gujaf-180	118	19	-	-	PUNCT
gujaf-180	118	20	on	on	ADP
gujaf-180	118	21	-	-	PUNCT
gujaf-180	118	22	assets	asset	NOUN
gujaf-180	118	23	are	be	AUX
gujaf-180	118	24	proxies	proxy	NOUN
gujaf-180	118	25	used	use	VERB
gujaf-180	118	26	.	.	PUNCT
gujaf-180	119	1	dowwling	dowwle	VERB
gujaf-180	119	2	and	and	CCONJ
gujaf-180	119	3	pfeffer	pfeffer	PROPN
gujaf-180	119	4	(	(	PUNCT
gujaf-180	119	5	1975	1975	NUM
gujaf-180	119	6	)	)	PUNCT
gujaf-180	119	7	propounded	propound	VERB
gujaf-180	119	8	legitimacy	legitimacy	NOUN
gujaf-180	119	9	theory	theory	NOUN
gujaf-180	119	10	.	.	PUNCT
gujaf-180	120	1	it	it	PRON
gujaf-180	120	2	is	be	AUX
gujaf-180	120	3	an	an	DET
gujaf-180	120	4	assumption	assumption	NOUN
gujaf-180	120	5	that	that	SCONJ
gujaf-180	120	6	the	the	DET
gujaf-180	120	7	steps	step	NOUN
gujaf-180	120	8	taken	take	VERB
gujaf-180	120	9	by	by	ADP
gujaf-180	120	10	an	an	DET
gujaf-180	120	11	entity	entity	NOUN
gujaf-180	120	12	are	be	AUX
gujaf-180	120	13	most	most	ADV
gujaf-180	120	14	appropriate	appropriate	ADJ
gujaf-180	120	15	within	within	ADP
gujaf-180	120	16	which	which	PRON
gujaf-180	120	17	the	the	DET
gujaf-180	120	18	social	social	ADJ
gujaf-180	120	19	culture	culture	NOUN
gujaf-180	120	20	,	,	PUNCT
gujaf-180	120	21	norms	norm	NOUN
gujaf-180	120	22	and	and	CCONJ
gujaf-180	120	23	values	value	NOUN
gujaf-180	120	24	are	be	AUX
gujaf-180	120	25	aligned	align	VERB
gujaf-180	120	26	with	with	ADP
gujaf-180	120	27	(	(	PUNCT
gujaf-180	120	28	suchman	suchman	NOUN
gujaf-180	120	29	,	,	PUNCT
gujaf-180	120	30	1995	1995	NUM
gujaf-180	120	31	)	)	PUNCT
gujaf-180	120	32	as	as	SCONJ
gujaf-180	120	33	cited	cite	VERB
gujaf-180	120	34	in	in	ADP
gujaf-180	120	35	(	(	PUNCT
gujaf-180	120	36	bassey	bassey	NOUN
gujaf-180	120	37	,	,	PUNCT
gujaf-180	120	38	effiok	effiok	NOUN
gujaf-180	120	39	&	&	CCONJ
gujaf-180	120	40	eton	eton	PROPN
gujaf-180	120	41	2013	2013	NUM
gujaf-180	120	42	)	)	PUNCT
gujaf-180	120	43	.	.	PUNCT
gujaf-180	121	1	therefroe	therefroe	PROPN
gujaf-180	121	2	,	,	PUNCT
gujaf-180	121	3	this	this	DET
gujaf-180	121	4	study	study	NOUN
gujaf-180	121	5	is	be	AUX
gujaf-180	121	6	anchored	anchor	VERB
gujaf-180	121	7	on	on	ADP
gujaf-180	121	8	legitimacy	legitimacy	NOUN
gujaf-180	121	9	theory	theory	NOUN
gujaf-180	121	10	because	because	SCONJ
gujaf-180	121	11	the	the	DET
gujaf-180	121	12	policies	policy	NOUN
gujaf-180	121	13	of	of	ADP
gujaf-180	121	14	the	the	DET
gujaf-180	121	15	society	society	NOUN
gujaf-180	121	16	and	and	CCONJ
gujaf-180	121	17	that	that	PRON
gujaf-180	121	18	of	of	ADP
gujaf-180	121	19	the	the	DET
gujaf-180	121	20	firms	firm	NOUN
gujaf-180	121	21	’	'	PUNCT
gujaf-180	121	22	align	align	ADJ
gujaf-180	121	23	.	.	PUNCT
gujaf-180	122	1	2	2	X
gujaf-180	122	2	.	.	X
gujaf-180	122	3	review	review	NOUN
gujaf-180	122	4	of	of	ADP
gujaf-180	122	5	empirical	empirical	ADJ
gujaf-180	122	6	studies	study	NOUN
gujaf-180	122	7	taib	taib	PROPN
gujaf-180	122	8	and	and	CCONJ
gujaf-180	122	9	ameer	ameer	PROPN
gujaf-180	122	10	(	(	PUNCT
gujaf-180	122	11	2012	2012	NUM
gujaf-180	122	12	)	)	PUNCT
gujaf-180	122	13	investigated	investigate	VERB
gujaf-180	122	14	the	the	DET
gujaf-180	122	15	connection	connection	NOUN
gujaf-180	122	16	linking	link	VERB
gujaf-180	122	17	corporate	corporate	ADJ
gujaf-180	122	18	sustainability	sustainability	NOUN
gujaf-180	122	19	-	-	PUNCT
gujaf-180	122	20	practices	practice	NOUN
gujaf-180	122	21	and	and	CCONJ
gujaf-180	122	22	financial	financial	ADJ
gujaf-180	122	23	-	-	PUNCT
gujaf-180	122	24	performance	performance	NOUN
gujaf-180	122	25	in	in	ADP
gujaf-180	122	26	the	the	DET
gujaf-180	122	27	uk	uk	PROPN
gujaf-180	122	28	and	and	CCONJ
gujaf-180	122	29	us	we	PRON
gujaf-180	122	30	between	between	ADP
gujaf-180	122	31	2005	2005	NUM
gujaf-180	122	32	and	and	CCONJ
gujaf-180	122	33	2009	2009	NUM
gujaf-180	122	34	.	.	PUNCT
gujaf-180	123	1	annual	annual	ADJ
gujaf-180	123	2	reports	report	NOUN
gujaf-180	123	3	recorded	record	VERB
gujaf-180	123	4	and	and	CCONJ
gujaf-180	123	5	multiple	multiple	ADJ
gujaf-180	123	6	-	-	PUNCT
gujaf-180	123	7	regression	regression	NOUN
gujaf-180	123	8	models	model	NOUN
gujaf-180	123	9	were	be	AUX
gujaf-180	123	10	used	use	VERB
gujaf-180	123	11	.	.	PUNCT
gujaf-180	124	1	the	the	DET
gujaf-180	124	2	finding	finding	NOUN
gujaf-180	124	3	revealed	reveal	VERB
gujaf-180	124	4	negative	negative	ADJ
gujaf-180	124	5	insignificant	insignificant	ADJ
gujaf-180	124	6	outcome	outcome	NOUN
gujaf-180	124	7	on	on	ADP
gujaf-180	124	8	financial	financial	ADJ
gujaf-180	124	9	accomplishment	accomplishment	NOUN
gujaf-180	124	10	.	.	PUNCT
gujaf-180	125	1	community	community	NOUN
gujaf-180	125	2	,	,	PUNCT
gujaf-180	125	3	business	business	NOUN
gujaf-180	125	4	ethics	ethic	NOUN
gujaf-180	125	5	and	and	CCONJ
gujaf-180	125	6	environment	environment	NOUN
gujaf-180	125	7	indices	index	NOUN
gujaf-180	125	8	do	do	VERB
gujaf-180	125	9	negative	negative	ADJ
gujaf-180	125	10	effect	effect	NOUN
gujaf-180	125	11	financial	financial	ADJ
gujaf-180	125	12	performance	performance	NOUN
gujaf-180	125	13	of	of	ADP
gujaf-180	125	14	companies	company	NOUN
gujaf-180	125	15	.	.	PUNCT
gujaf-180	126	1	this	this	PRON
gujaf-180	126	2	imply	imply	VERB
gujaf-180	126	3	that	that	DET
gujaf-180	126	4	innovation	innovation	NOUN
gujaf-180	126	5	in	in	ADP
gujaf-180	126	6	computing	compute	VERB
gujaf-180	126	7	power	power	NOUN
gujaf-180	126	8	and	and	CCONJ
gujaf-180	126	9	language	language	NOUN
gujaf-180	126	10	would	would	AUX
gujaf-180	126	11	ease	ease	VERB
gujaf-180	126	12	the	the	DET
gujaf-180	126	13	choice	choice	NOUN
gujaf-180	126	14	of	of	ADP
gujaf-180	126	15	reporting	report	VERB
gujaf-180	126	16	medium	medium	NOUN
gujaf-180	126	17	in	in	ADP
gujaf-180	126	18	the	the	DET
gujaf-180	126	19	future	future	NOUN
gujaf-180	126	20	and	and	CCONJ
gujaf-180	126	21	it	it	PRON
gujaf-180	126	22	is	be	AUX
gujaf-180	126	23	advisable	advisable	ADJ
gujaf-180	126	24	to	to	PART
gujaf-180	126	25	report	report	VERB
gujaf-180	126	26	community	community	NOUN
gujaf-180	126	27	,	,	PUNCT
gujaf-180	126	28	diversity	diversity	NOUN
gujaf-180	126	29	,	,	PUNCT
gujaf-180	126	30	environment	environment	NOUN
gujaf-180	126	31	,	,	PUNCT
gujaf-180	126	32	recruitment	recruitment	NOUN
gujaf-180	126	33	,	,	PUNCT
gujaf-180	126	34	and	and	CCONJ
gujaf-180	126	35	promotion	promotion	NOUN
gujaf-180	126	36	in	in	ADP
gujaf-180	126	37	real	real	ADJ
gujaf-180	126	38	time	time	NOUN
gujaf-180	126	39	as	as	SCONJ
gujaf-180	126	40	they	they	PRON
gujaf-180	126	41	occur	occur	VERB
gujaf-180	126	42	.	.	PUNCT
gujaf-180	127	1	the	the	DET
gujaf-180	127	2	aspect	aspect	NOUN
gujaf-180	127	3	of	of	ADP
gujaf-180	127	4	reporting	report	VERB
gujaf-180	127	5	community	community	NOUN
gujaf-180	127	6	relation	relation	NOUN
gujaf-180	127	7	achieve	achieve	VERB
gujaf-180	127	8	real	real	ADJ
gujaf-180	127	9	-	-	PUNCT
gujaf-180	127	10	time	time	NOUN
gujaf-180	127	11	gusau	gusau	ADJ
gujaf-180	127	12	journal	journal	NOUN
gujaf-180	127	13	of	of	ADP
gujaf-180	127	14	accounting	accounting	NOUN
gujaf-180	127	15	and	and	CCONJ
gujaf-180	127	16	finance	finance	NOUN
gujaf-180	127	17	,	,	PUNCT
gujaf-180	127	18	vol	vol	NOUN
gujaf-180	127	19	.	.	PROPN
gujaf-180	128	1	3	3	NUM
gujaf-180	128	2	,	,	PUNCT
gujaf-180	128	3	issue	issue	NOUN
gujaf-180	128	4	3	3	NUM
gujaf-180	128	5	,	,	PUNCT
gujaf-180	128	6	october	october	PROPN
gujaf-180	128	7	,	,	PUNCT
gujaf-180	128	8	2022	2022	NUM
gujaf-180	128	9	53	53	NUM
gujaf-180	128	10	as	as	SCONJ
gujaf-180	128	11	it	it	PRON
gujaf-180	128	12	occurs	occur	VERB
gujaf-180	128	13	is	be	AUX
gujaf-180	128	14	quite	quite	ADV
gujaf-180	128	15	missing	missing	ADJ
gujaf-180	128	16	in	in	ADP
gujaf-180	128	17	developing	develop	VERB
gujaf-180	128	18	countries	country	NOUN
gujaf-180	128	19	as	as	SCONJ
gujaf-180	128	20	they	they	PRON
gujaf-180	128	21	are	be	AUX
gujaf-180	128	22	report	report	NOUN
gujaf-180	128	23	later	later	ADV
gujaf-180	128	24	.	.	PUNCT
gujaf-180	129	1	agba	agba	PROPN
gujaf-180	129	2	,	,	PUNCT
gujaf-180	129	3	mboto	mboto	PROPN
gujaf-180	129	4	&	&	CCONJ
gujaf-180	129	5	micheal	micheal	PROPN
gujaf-180	129	6	(	(	PUNCT
gujaf-180	129	7	2013	2013	NUM
gujaf-180	129	8	)	)	PUNCT
gujaf-180	129	9	evaluated	evaluate	VERB
gujaf-180	129	10	the	the	DET
gujaf-180	129	11	influence	influence	NOUN
gujaf-180	129	12	of	of	ADP
gujaf-180	129	13	wages	wage	NOUN
gujaf-180	129	14	and	and	CCONJ
gujaf-180	129	15	other	other	ADJ
gujaf-180	129	16	conditions	condition	NOUN
gujaf-180	129	17	of	of	ADP
gujaf-180	129	18	service	service	NOUN
gujaf-180	129	19	on	on	ADP
gujaf-180	129	20	employees	employee	NOUN
gujaf-180	129	21	’	’	PART
gujaf-180	129	22	performance	performance	NOUN
gujaf-180	129	23	.	.	PUNCT
gujaf-180	130	1	primary	primary	ADJ
gujaf-180	130	2	data	datum	NOUN
gujaf-180	130	3	were	be	AUX
gujaf-180	130	4	collected	collect	VERB
gujaf-180	130	5	and	and	CCONJ
gujaf-180	130	6	presented	present	VERB
gujaf-180	130	7	in	in	ADP
gujaf-180	130	8	graph	graph	NOUN
gujaf-180	130	9	,	,	PUNCT
gujaf-180	130	10	pie	pie	NOUN
gujaf-180	130	11	chart	chart	NOUN
gujaf-180	130	12	and	and	CCONJ
gujaf-180	130	13	bar	bar	NOUN
gujaf-180	130	14	chart	chart	NOUN
gujaf-180	130	15	.	.	PUNCT
gujaf-180	131	1	the	the	DET
gujaf-180	131	2	finding	finding	NOUN
gujaf-180	131	3	revealed	reveal	VERB
gujaf-180	131	4	significant	significant	ADJ
gujaf-180	131	5	positive	positive	ADJ
gujaf-180	131	6	influence	influence	NOUN
gujaf-180	131	7	on	on	ADP
gujaf-180	131	8	employee	employee	NOUN
gujaf-180	131	9	performance	performance	NOUN
gujaf-180	131	10	.	.	PUNCT
gujaf-180	132	1	job	job	NOUN
gujaf-180	132	2	performance	performance	NOUN
gujaf-180	132	3	are	be	AUX
gujaf-180	132	4	shaped	shape	VERB
gujaf-180	132	5	by	by	ADP
gujaf-180	132	6	regular	regular	ADJ
gujaf-180	132	7	and	and	CCONJ
gujaf-180	132	8	good	good	ADJ
gujaf-180	132	9	wages	wage	NOUN
gujaf-180	132	10	;	;	PUNCT
gujaf-180	132	11	followed	follow	VERB
gujaf-180	132	12	by	by	ADP
gujaf-180	132	13	conducive	conducive	ADJ
gujaf-180	132	14	work	work	NOUN
gujaf-180	132	15	environment	environment	NOUN
gujaf-180	132	16	,	,	PUNCT
gujaf-180	132	17	availability	availability	NOUN
gujaf-180	132	18	of	of	ADP
gujaf-180	132	19	internet	internet	NOUN
gujaf-180	132	20	facilities	facility	NOUN
gujaf-180	132	21	,	,	PUNCT
gujaf-180	132	22	good	good	ADJ
gujaf-180	132	23	library	library	NOUN
gujaf-180	132	24	,	,	PUNCT
gujaf-180	132	25	recognition	recognition	NOUN
gujaf-180	132	26	/	/	SYM
gujaf-180	132	27	award	award	NOUN
gujaf-180	132	28	,	,	PUNCT
gujaf-180	132	29	regular	regular	ADJ
gujaf-180	132	30	promotion	promotion	NOUN
gujaf-180	132	31	,	,	PUNCT
gujaf-180	132	32	training	training	NOUN
gujaf-180	132	33	opportunities	opportunity	NOUN
gujaf-180	132	34	,	,	PUNCT
gujaf-180	132	35	access	access	NOUN
gujaf-180	132	36	to	to	ADP
gujaf-180	132	37	medical	medical	ADJ
gujaf-180	132	38	care	care	NOUN
gujaf-180	132	39	and	and	CCONJ
gujaf-180	132	40	communication	communication	NOUN
gujaf-180	132	41	flow	flow	NOUN
gujaf-180	132	42	.	.	PUNCT
gujaf-180	133	1	the	the	DET
gujaf-180	133	2	study	study	NOUN
gujaf-180	133	3	suggest	suggest	VERB
gujaf-180	133	4	that	that	SCONJ
gujaf-180	133	5	managers	manager	NOUN
gujaf-180	133	6	of	of	ADP
gujaf-180	133	7	formal	formal	ADJ
gujaf-180	133	8	organizations	organization	NOUN
gujaf-180	133	9	should	should	AUX
gujaf-180	133	10	properly	properly	ADV
gujaf-180	133	11	remunerate	remunerate	VERB
gujaf-180	133	12	workers	worker	NOUN
gujaf-180	133	13	as	as	ADV
gujaf-180	133	14	well	well	ADV
gujaf-180	133	15	as	as	ADP
gujaf-180	133	16	provide	provide	VERB
gujaf-180	133	17	conducive	conducive	ADJ
gujaf-180	133	18	work	work	NOUN
gujaf-180	133	19	environment	environment	NOUN
gujaf-180	133	20	for	for	ADP
gujaf-180	133	21	their	their	PRON
gujaf-180	133	22	employees	employee	NOUN
gujaf-180	133	23	.	.	PUNCT
gujaf-180	134	1	singh	singh	PROPN
gujaf-180	134	2	(	(	PUNCT
gujaf-180	134	3	2014	2014	NUM
gujaf-180	134	4	)	)	PUNCT
gujaf-180	134	5	investigated	investigate	VERB
gujaf-180	134	6	the	the	DET
gujaf-180	134	7	consequences	consequence	NOUN
gujaf-180	134	8	of	of	ADP
gujaf-180	134	9	corporate	corporate	ADJ
gujaf-180	134	10	-	-	PUNCT
gujaf-180	134	11	social	social	ADJ
gujaf-180	134	12	-	-	PUNCT
gujaf-180	134	13	responsibility	responsibility	NOUN
gujaf-180	134	14	information	information	NOUN
gujaf-180	134	15	on	on	ADP
gujaf-180	134	16	the	the	DET
gujaf-180	134	17	financial	financial	ADJ
gujaf-180	134	18	-	-	PUNCT
gujaf-180	134	19	performance	performance	NOUN
gujaf-180	134	20	of	of	ADP
gujaf-180	134	21	firms	firm	NOUN
gujaf-180	134	22	in	in	ADP
gujaf-180	134	23	the	the	DET
gujaf-180	134	24	uk	uk	PROPN
gujaf-180	134	25	for	for	ADP
gujaf-180	134	26	5	5	NUM
gujaf-180	134	27	years	year	NOUN
gujaf-180	134	28	(	(	PUNCT
gujaf-180	134	29	2008	2008	NUM
gujaf-180	134	30	to	to	ADP
gujaf-180	134	31	2012	2012	NUM
gujaf-180	134	32	)	)	PUNCT
gujaf-180	134	33	.	.	PUNCT
gujaf-180	135	1	the	the	DET
gujaf-180	135	2	survey	survey	NOUN
gujaf-180	135	3	data	datum	NOUN
gujaf-180	135	4	and	and	CCONJ
gujaf-180	135	5	ordinary	ordinary	ADJ
gujaf-180	135	6	-	-	PUNCT
gujaf-180	135	7	least	least	ADJ
gujaf-180	135	8	-	-	PUNCT
gujaf-180	135	9	square	square	NOUN
gujaf-180	135	10	model	model	NOUN
gujaf-180	135	11	were	be	AUX
gujaf-180	135	12	used	use	VERB
gujaf-180	135	13	.	.	PUNCT
gujaf-180	136	1	the	the	DET
gujaf-180	136	2	result	result	NOUN
gujaf-180	136	3	showed	show	VERB
gujaf-180	136	4	negative	negative	ADJ
gujaf-180	136	5	non	non	ADJ
gujaf-180	136	6	-	-	ADJ
gujaf-180	136	7	significant	significant	ADJ
gujaf-180	136	8	connection	connection	NOUN
gujaf-180	136	9	linking	link	VERB
gujaf-180	136	10	good	good	ADJ
gujaf-180	136	11	social	social	ADJ
gujaf-180	136	12	-	-	PUNCT
gujaf-180	136	13	practices	practice	NOUN
gujaf-180	136	14	and	and	CCONJ
gujaf-180	136	15	financial	financial	ADJ
gujaf-180	136	16	accomplishment	accomplishment	NOUN
gujaf-180	136	17	both	both	PRON
gujaf-180	136	18	in	in	ADP
gujaf-180	136	19	short	short	ADJ
gujaf-180	136	20	-	-	PUNCT
gujaf-180	136	21	term	term	NOUN
gujaf-180	136	22	scenario	scenario	NOUN
gujaf-180	136	23	and	and	CCONJ
gujaf-180	136	24	long	long	ADJ
gujaf-180	136	25	-	-	PUNCT
gujaf-180	136	26	term	term	NOUN
gujaf-180	136	27	.	.	PUNCT
gujaf-180	137	1	in	in	ADP
gujaf-180	137	2	this	this	DET
gujaf-180	137	3	study	study	NOUN
gujaf-180	137	4	,	,	PUNCT
gujaf-180	137	5	philanthropy	philanthropy	NOUN
gujaf-180	137	6	gesture	gesture	NOUN
gujaf-180	137	7	by	by	ADP
gujaf-180	137	8	firms	firm	NOUN
gujaf-180	137	9	in	in	ADP
gujaf-180	137	10	developed	develop	VERB
gujaf-180	137	11	countries	country	NOUN
gujaf-180	137	12	do	do	AUX
gujaf-180	137	13	not	not	PART
gujaf-180	137	14	increase	increase	VERB
gujaf-180	137	15	profitability	profitability	NOUN
gujaf-180	137	16	.	.	PUNCT
gujaf-180	138	1	heggeseth	heggeseth	PROPN
gujaf-180	138	2	and	and	CCONJ
gujaf-180	138	3	moen	moen	PROPN
gujaf-180	138	4	(	(	PUNCT
gujaf-180	138	5	2016	2016	NUM
gujaf-180	138	6	)	)	PUNCT
gujaf-180	138	7	sampled	sample	VERB
gujaf-180	138	8	247	247	NUM
gujaf-180	138	9	norwegian	norwegian	ADJ
gujaf-180	138	10	industrial	industrial	ADJ
gujaf-180	138	11	companies	company	NOUN
gujaf-180	138	12	between	between	ADP
gujaf-180	138	13	2004	2004	NUM
gujaf-180	138	14	and	and	CCONJ
gujaf-180	138	15	2009	2009	NUM
gujaf-180	138	16	on	on	ADP
gujaf-180	138	17	the	the	DET
gujaf-180	138	18	consequences	consequence	NOUN
gujaf-180	138	19	of	of	ADP
gujaf-180	138	20	intensity	intensity	NOUN
gujaf-180	138	21	in	in	ADP
gujaf-180	138	22	r&d	r&d	NOUN
gujaf-180	138	23	on	on	ADP
gujaf-180	138	24	financial	financial	ADJ
gujaf-180	138	25	accomplishment	accomplishment	NOUN
gujaf-180	138	26	during	during	ADP
gujaf-180	138	27	financial	financial	ADJ
gujaf-180	138	28	crisis	crisis	NOUN
gujaf-180	138	29	of	of	ADP
gujaf-180	138	30	multiple	multiple	ADJ
gujaf-180	138	31	-	-	PUNCT
gujaf-180	138	32	regression	regression	NOUN
gujaf-180	138	33	technique	technique	NOUN
gujaf-180	138	34	was	be	AUX
gujaf-180	138	35	used	use	VERB
gujaf-180	138	36	.	.	PUNCT
gujaf-180	139	1	the	the	DET
gujaf-180	139	2	result	result	NOUN
gujaf-180	139	3	showed	show	VERB
gujaf-180	139	4	that	that	SCONJ
gujaf-180	139	5	companies	company	NOUN
gujaf-180	139	6	with	with	ADP
gujaf-180	139	7	more	more	ADJ
gujaf-180	139	8	investment	investment	NOUN
gujaf-180	139	9	in	in	ADP
gujaf-180	139	10	r&d	r&d	NOUN
gujaf-180	139	11	aid	aid	NOUN
gujaf-180	139	12	financial	financial	ADJ
gujaf-180	139	13	performance	performance	NOUN
gujaf-180	139	14	during	during	ADP
gujaf-180	139	15	financial	financial	ADJ
gujaf-180	139	16	crisis	crisis	NOUN
gujaf-180	139	17	.	.	PUNCT
gujaf-180	140	1	also	also	ADV
gujaf-180	140	2	,	,	PUNCT
gujaf-180	140	3	r&d	r&d	NOUN
gujaf-180	140	4	investment	investment	NOUN
gujaf-180	140	5	was	be	AUX
gujaf-180	140	6	more	more	ADJ
gujaf-180	140	7	during	during	ADP
gujaf-180	140	8	the	the	DET
gujaf-180	140	9	financial	financial	ADJ
gujaf-180	140	10	crisis	crisis	NOUN
gujaf-180	140	11	than	than	ADP
gujaf-180	140	12	in	in	ADP
gujaf-180	140	13	other	other	ADJ
gujaf-180	140	14	periods	period	NOUN
gujaf-180	140	15	according	accord	VERB
gujaf-180	140	16	to	to	ADP
gujaf-180	140	17	the	the	DET
gujaf-180	140	18	study	study	NOUN
gujaf-180	140	19	of	of	ADP
gujaf-180	140	20	abdel	abdel	PROPN
gujaf-180	140	21	and	and	CCONJ
gujaf-180	140	22	raed	raed	PROPN
gujaf-180	140	23	(	(	PUNCT
gujaf-180	140	24	2017	2017	NUM
gujaf-180	140	25	)	)	PUNCT
gujaf-180	140	26	examined	examine	VERB
gujaf-180	140	27	the	the	DET
gujaf-180	140	28	impact	impact	NOUN
gujaf-180	140	29	of	of	ADP
gujaf-180	140	30	r&d	r&d	NOUN
gujaf-180	140	31	cost	cost	NOUN
gujaf-180	140	32	on	on	ADP
gujaf-180	140	33	financial	financial	ADJ
gujaf-180	140	34	-	-	PUNCT
gujaf-180	140	35	performance	performance	NOUN
gujaf-180	140	36	of	of	ADP
gujaf-180	140	37	listed	list	VERB
gujaf-180	140	38	pharmaceutical	pharmaceutical	ADJ
gujaf-180	140	39	firms	firm	NOUN
gujaf-180	140	40	in	in	ADP
gujaf-180	140	41	jordan	jordan	PROPN
gujaf-180	140	42	for	for	ADP
gujaf-180	140	43	4	4	NUM
gujaf-180	140	44	years	year	NOUN
gujaf-180	140	45	(	(	PUNCT
gujaf-180	140	46	2006	2006	NUM
gujaf-180	140	47	to	to	ADP
gujaf-180	140	48	2010	2010	NUM
gujaf-180	140	49	)	)	PUNCT
gujaf-180	140	50	.	.	PUNCT
gujaf-180	141	1	secondary	secondary	ADJ
gujaf-180	141	2	data	datum	NOUN
gujaf-180	141	3	and	and	CCONJ
gujaf-180	141	4	simple	simple	ADJ
gujaf-180	141	5	-	-	PUNCT
gujaf-180	141	6	linear	linear	NOUN
gujaf-180	141	7	regression	regression	NOUN
gujaf-180	141	8	technique	technique	NOUN
gujaf-180	141	9	was	be	AUX
gujaf-180	141	10	use	use	NOUN
gujaf-180	141	11	to	to	PART
gujaf-180	141	12	analyse	analyse	VERB
gujaf-180	141	13	the	the	DET
gujaf-180	141	14	data	datum	NOUN
gujaf-180	141	15	.	.	PUNCT
gujaf-180	142	1	the	the	DET
gujaf-180	142	2	finding	finding	NOUN
gujaf-180	142	3	showed	show	VERB
gujaf-180	142	4	significant	significant	ADJ
gujaf-180	142	5	positive	positive	ADJ
gujaf-180	142	6	connection	connection	NOUN
gujaf-180	142	7	linking	link	VERB
gujaf-180	142	8	r&d	r&d	NOUN
gujaf-180	142	9	cost	cost	NOUN
gujaf-180	142	10	and	and	CCONJ
gujaf-180	142	11	firm	firm	ADJ
gujaf-180	142	12	accomplishment	accomplishment	NOUN
gujaf-180	142	13	in	in	ADP
gujaf-180	142	14	developed	develop	VERB
gujaf-180	142	15	countries	country	NOUN
gujaf-180	142	16	.	.	PUNCT
gujaf-180	143	1	also	also	ADV
gujaf-180	143	2	,	,	PUNCT
gujaf-180	143	3	r&d	r&d	NOUN
gujaf-180	143	4	cost	cost	NOUN
gujaf-180	143	5	lead	lead	NOUN
gujaf-180	143	6	to	to	ADP
gujaf-180	143	7	future	future	ADJ
gujaf-180	143	8	benefits	benefit	NOUN
gujaf-180	143	9	in	in	ADP
gujaf-180	143	10	current	current	ADJ
gujaf-180	143	11	and	and	CCONJ
gujaf-180	143	12	subsequent	subsequent	ADJ
gujaf-180	143	13	years	year	NOUN
gujaf-180	143	14	.	.	PUNCT
gujaf-180	144	1	the	the	DET
gujaf-180	144	2	study	study	NOUN
gujaf-180	144	3	is	be	AUX
gujaf-180	144	4	of	of	ADP
gujaf-180	144	5	the	the	DET
gujaf-180	144	6	opinion	opinion	NOUN
gujaf-180	144	7	that	that	SCONJ
gujaf-180	144	8	more	more	ADJ
gujaf-180	144	9	funds	fund	NOUN
gujaf-180	144	10	should	should	AUX
gujaf-180	144	11	be	be	AUX
gujaf-180	144	12	committed	commit	VERB
gujaf-180	144	13	to	to	ADP
gujaf-180	144	14	investment	investment	NOUN
gujaf-180	144	15	in	in	ADP
gujaf-180	144	16	research	research	NOUN
gujaf-180	144	17	and	and	CCONJ
gujaf-180	144	18	development	development	NOUN
gujaf-180	144	19	freihat	freihat	PROPN
gujaf-180	144	20	and	and	CCONJ
gujaf-180	144	21	kanakriyah	kanakriyah	PROPN
gujaf-180	144	22	(	(	PUNCT
gujaf-180	144	23	2017	2017	NUM
gujaf-180	144	24	)	)	PUNCT
gujaf-180	144	25	investigated	investigate	VERB
gujaf-180	144	26	the	the	DET
gujaf-180	144	27	connection	connection	NOUN
gujaf-180	144	28	linking	link	VERB
gujaf-180	144	29	r&d	r&d	NOUN
gujaf-180	144	30	and	and	CCONJ
gujaf-180	144	31	performance	performance	NOUN
gujaf-180	144	32	of	of	ADP
gujaf-180	144	33	jordanian	jordanian	ADJ
gujaf-180	144	34	from	from	ADP
gujaf-180	144	35	2006	2006	NUM
gujaf-180	144	36	to	to	ADP
gujaf-180	144	37	2015	2015	NUM
gujaf-180	144	38	.	.	PUNCT
gujaf-180	145	1	the	the	DET
gujaf-180	145	2	survey	survey	NOUN
gujaf-180	145	3	data	datum	NOUN
gujaf-180	145	4	and	and	CCONJ
gujaf-180	145	5	multiple	multiple	ADJ
gujaf-180	145	6	-	-	PUNCT
gujaf-180	145	7	regression	regression	NOUN
gujaf-180	145	8	technique	technique	NOUN
gujaf-180	145	9	were	be	AUX
gujaf-180	145	10	used	use	VERB
gujaf-180	145	11	for	for	ADP
gujaf-180	145	12	analysis	analysis	NOUN
gujaf-180	145	13	.	.	PUNCT
gujaf-180	146	1	the	the	DET
gujaf-180	146	2	result	result	NOUN
gujaf-180	146	3	indicated	indicate	VERB
gujaf-180	146	4	significant	significant	ADJ
gujaf-180	146	5	positive	positive	ADJ
gujaf-180	146	6	connection	connection	NOUN
gujaf-180	146	7	linking	link	VERB
gujaf-180	146	8	r&d	r&d	NOUN
gujaf-180	146	9	and	and	CCONJ
gujaf-180	146	10	performance	performance	NOUN
gujaf-180	146	11	measured	measure	VERB
gujaf-180	146	12	by	by	ADP
gujaf-180	146	13	return	return	NOUN
gujaf-180	146	14	-	-	PUNCT
gujaf-180	146	15	on	on	ADP
gujaf-180	146	16	-	-	PUNCT
gujaf-180	146	17	assets	asset	NOUN
gujaf-180	146	18	,	,	PUNCT
gujaf-180	146	19	return	return	NOUN
gujaf-180	146	20	-	-	PUNCT
gujaf-180	146	21	on	on	ADP
gujaf-180	146	22	-	-	PUNCT
gujaf-180	146	23	equity	equity	NOUN
gujaf-180	146	24	,	,	PUNCT
gujaf-180	146	25	and	and	CCONJ
gujaf-180	146	26	earnings	earning	NOUN
gujaf-180	146	27	-	-	PUNCT
gujaf-180	146	28	per	per	ADP
gujaf-180	146	29	-	-	PUNCT
gujaf-180	146	30	share	share	NOUN
gujaf-180	146	31	.	.	PUNCT
gujaf-180	147	1	increased	increase	VERB
gujaf-180	147	2	funds	fund	NOUN
gujaf-180	147	3	on	on	ADP
gujaf-180	147	4	research	research	NOUN
gujaf-180	147	5	and	and	CCONJ
gujaf-180	147	6	development	development	NOUN
gujaf-180	147	7	will	will	AUX
gujaf-180	147	8	increase	increase	VERB
gujaf-180	147	9	profitability	profitability	NOUN
gujaf-180	147	10	.	.	PUNCT
gujaf-180	148	1	gusau	gusau	ADJ
gujaf-180	148	2	journal	journal	PROPN
gujaf-180	148	3	of	of	ADP
gujaf-180	148	4	accounting	accounting	NOUN
gujaf-180	148	5	and	and	CCONJ
gujaf-180	148	6	finance	finance	NOUN
gujaf-180	148	7	,	,	PUNCT
gujaf-180	148	8	vol	vol	NOUN
gujaf-180	148	9	.	.	PROPN
gujaf-180	148	10	3	3	NUM
gujaf-180	148	11	,	,	PUNCT
gujaf-180	148	12	issue	issue	NOUN
gujaf-180	148	13	3	3	NUM
gujaf-180	148	14	,	,	PUNCT
gujaf-180	148	15	october	october	PROPN
gujaf-180	148	16	,	,	PUNCT
gujaf-180	148	17	2022	2022	NUM
gujaf-180	148	18	54	54	NUM
gujaf-180	148	19	abose	abose	PROPN
gujaf-180	148	20	,	,	PUNCT
gujaf-180	148	21	eze	eze	PROPN
gujaf-180	148	22	&	&	CCONJ
gujaf-180	148	23	sowunmi	sowunmi	PROPN
gujaf-180	148	24	(	(	PUNCT
gujaf-180	148	25	2018	2018	NUM
gujaf-180	148	26	)	)	PUNCT
gujaf-180	148	27	investigated	investigate	VERB
gujaf-180	148	28	the	the	DET
gujaf-180	148	29	outcome	outcome	NOUN
gujaf-180	148	30	of	of	ADP
gujaf-180	148	31	human	human	ADJ
gujaf-180	148	32	resources	resource	NOUN
gujaf-180	148	33	management	management	NOUN
gujaf-180	148	34	on	on	ADP
gujaf-180	148	35	non	non	ADJ
gujaf-180	148	36	-	-	ADJ
gujaf-180	148	37	financial	financial	ADJ
gujaf-180	148	38	performance	performance	NOUN
gujaf-180	148	39	of	of	ADP
gujaf-180	148	40	banks	bank	NOUN
gujaf-180	148	41	in	in	ADP
gujaf-180	148	42	nigeria	nigeria	PROPN
gujaf-180	148	43	.	.	PUNCT
gujaf-180	149	1	the	the	DET
gujaf-180	149	2	survey	survey	NOUN
gujaf-180	149	3	data	datum	NOUN
gujaf-180	149	4	and	and	CCONJ
gujaf-180	149	5	ordinary	ordinary	ADJ
gujaf-180	149	6	-	-	PUNCT
gujaf-180	149	7	least	least	ADJ
gujaf-180	149	8	square	square	ADJ
gujaf-180	149	9	method	method	NOUN
gujaf-180	149	10	were	be	AUX
gujaf-180	149	11	used	use	VERB
gujaf-180	149	12	.	.	PUNCT
gujaf-180	150	1	it	it	PRON
gujaf-180	150	2	was	be	AUX
gujaf-180	150	3	discovered	discover	VERB
gujaf-180	150	4	that	that	SCONJ
gujaf-180	150	5	reward	reward	NOUN
gujaf-180	150	6	management	management	NOUN
gujaf-180	150	7	have	have	VERB
gujaf-180	150	8	positive	positive	ADJ
gujaf-180	150	9	significant	significant	ADJ
gujaf-180	150	10	effect	effect	NOUN
gujaf-180	150	11	on	on	ADP
gujaf-180	150	12	reward	reward	NOUN
gujaf-180	150	13	and	and	CCONJ
gujaf-180	150	14	employee	employee	NOUN
gujaf-180	150	15	performance	performance	NOUN
gujaf-180	150	16	.	.	PUNCT
gujaf-180	151	1	the	the	DET
gujaf-180	151	2	scholars	scholar	NOUN
gujaf-180	151	3	argued	argue	VERB
gujaf-180	151	4	that	that	SCONJ
gujaf-180	151	5	the	the	DET
gujaf-180	151	6	expectations	expectation	NOUN
gujaf-180	151	7	of	of	ADP
gujaf-180	151	8	all	all	DET
gujaf-180	151	9	firms	firm	NOUN
gujaf-180	151	10	is	be	AUX
gujaf-180	151	11	to	to	PART
gujaf-180	151	12	manage	manage	VERB
gujaf-180	151	13	and	and	CCONJ
gujaf-180	151	14	have	have	VERB
gujaf-180	151	15	an	an	DET
gujaf-180	151	16	open	open	ADJ
gujaf-180	151	17	employment	employment	NOUN
gujaf-180	151	18	policy	policy	NOUN
gujaf-180	151	19	that	that	PRON
gujaf-180	151	20	will	will	AUX
gujaf-180	151	21	enhance	enhance	VERB
gujaf-180	151	22	efficiency	efficiency	NOUN
gujaf-180	151	23	and	and	CCONJ
gujaf-180	151	24	effectiveness	effectiveness	NOUN
gujaf-180	151	25	of	of	ADP
gujaf-180	151	26	staff	staff	NOUN
gujaf-180	151	27	member	member	NOUN
gujaf-180	151	28	.	.	PUNCT
gujaf-180	152	1	umobong	umobong	PROPN
gujaf-180	152	2	and	and	CCONJ
gujaf-180	152	3	agburuga	agburuga	NOUN
gujaf-180	152	4	(	(	PUNCT
gujaf-180	152	5	2018	2018	NUM
gujaf-180	152	6	)	)	PUNCT
gujaf-180	152	7	assessed	assess	VERB
gujaf-180	152	8	the	the	DET
gujaf-180	152	9	connection	connection	NOUN
gujaf-180	152	10	linking	link	VERB
gujaf-180	152	11	financial	financial	ADJ
gujaf-180	152	12	accomplishment	accomplishment	NOUN
gujaf-180	152	13	and	and	CCONJ
gujaf-180	152	14	corporate	corporate	ADJ
gujaf-180	152	15	-	-	PUNCT
gujaf-180	152	16	social	social	ADJ
gujaf-180	152	17	-	-	PUNCT
gujaf-180	152	18	responsibility	responsibility	NOUN
gujaf-180	152	19	of	of	ADP
gujaf-180	152	20	quoted	quote	VERB
gujaf-180	152	21	-	-	PUNCT
gujaf-180	152	22	firms	firm	NOUN
gujaf-180	152	23	in	in	ADP
gujaf-180	152	24	nigeria	nigeria	PROPN
gujaf-180	152	25	for	for	ADP
gujaf-180	152	26	16	16	NUM
gujaf-180	152	27	years	year	NOUN
gujaf-180	152	28	(	(	PUNCT
gujaf-180	152	29	2005	2005	NUM
gujaf-180	152	30	to	to	ADP
gujaf-180	152	31	2015	2015	NUM
gujaf-180	152	32	)	)	PUNCT
gujaf-180	152	33	.	.	PUNCT
gujaf-180	153	1	secondary	secondary	ADJ
gujaf-180	153	2	data	datum	NOUN
gujaf-180	153	3	and	and	CCONJ
gujaf-180	153	4	multiple	multiple	ADJ
gujaf-180	153	5	-	-	PUNCT
gujaf-180	153	6	regression	regression	NOUN
gujaf-180	153	7	model	model	NOUN
gujaf-180	153	8	were	be	AUX
gujaf-180	153	9	used	use	VERB
gujaf-180	153	10	.	.	PUNCT
gujaf-180	154	1	the	the	DET
gujaf-180	154	2	finding	finding	NOUN
gujaf-180	154	3	revealed	reveal	VERB
gujaf-180	154	4	negative	negative	ADJ
gujaf-180	154	5	significant	significant	ADJ
gujaf-180	154	6	outcome	outcome	NOUN
gujaf-180	154	7	linking	link	VERB
gujaf-180	154	8	community	community	NOUN
gujaf-180	154	9	relation	relation	NOUN
gujaf-180	154	10	cost	cost	NOUN
gujaf-180	154	11	and	and	CCONJ
gujaf-180	154	12	return	return	VERB
gujaf-180	154	13	-	-	PUNCT
gujaf-180	154	14	on	on	ADP
gujaf-180	154	15	-	-	PUNCT
gujaf-180	154	16	assets	asset	NOUN
gujaf-180	154	17	and	and	CCONJ
gujaf-180	154	18	return	return	NOUN
gujaf-180	154	19	-	-	PUNCT
gujaf-180	154	20	on	on	ADP
gujaf-180	154	21	-	-	PUNCT
gujaf-180	154	22	capital	capital	NOUN
gujaf-180	154	23	-	-	PUNCT
gujaf-180	154	24	employed	employ	VERB
gujaf-180	154	25	firms	firm	NOUN
gujaf-180	154	26	with	with	ADP
gujaf-180	154	27	better	well	ADJ
gujaf-180	154	28	financial	financial	ADJ
gujaf-180	154	29	accomplishment	accomplishment	NOUN
gujaf-180	154	30	make	make	VERB
gujaf-180	154	31	better	well	ADJ
gujaf-180	154	32	information	information	NOUN
gujaf-180	154	33	make	make	VERB
gujaf-180	154	34	higher	high	ADJ
gujaf-180	154	35	return	return	VERB
gujaf-180	154	36	-	-	PUNCT
gujaf-180	154	37	on	on	ADP
gujaf-180	154	38	-	-	PUNCT
gujaf-180	154	39	investment	investment	NOUN
gujaf-180	154	40	.	.	PUNCT
gujaf-180	155	1	the	the	DET
gujaf-180	155	2	study	study	NOUN
gujaf-180	155	3	is	be	AUX
gujaf-180	155	4	of	of	ADP
gujaf-180	155	5	the	the	DET
gujaf-180	155	6	view	view	NOUN
gujaf-180	155	7	that	that	SCONJ
gujaf-180	155	8	poor	poor	ADJ
gujaf-180	155	9	infrastructure	infrastructure	NOUN
gujaf-180	155	10	could	could	AUX
gujaf-180	155	11	be	be	AUX
gujaf-180	155	12	the	the	DET
gujaf-180	155	13	reason	reason	NOUN
gujaf-180	155	14	for	for	ADP
gujaf-180	155	15	poor	poor	ADJ
gujaf-180	155	16	relationship	relationship	NOUN
gujaf-180	155	17	with	with	ADP
gujaf-180	155	18	performance	performance	NOUN
gujaf-180	155	19	.	.	PUNCT
gujaf-180	156	1	ajibada	ajibada	PROPN
gujaf-180	156	2	,	,	PUNCT
gujaf-180	156	3	amuda	amuda	NOUN
gujaf-180	156	4	and	and	CCONJ
gujaf-180	156	5	olurin	olurin	ADJ
gujaf-180	156	6	(	(	PUNCT
gujaf-180	156	7	2019	2019	NUM
gujaf-180	156	8	)	)	PUNCT
gujaf-180	156	9	evaluated	evaluate	VERB
gujaf-180	156	10	dividend	dividend	NOUN
gujaf-180	156	11	policy	policy	NOUN
gujaf-180	156	12	and	and	CCONJ
gujaf-180	156	13	financial	financial	ADJ
gujaf-180	156	14	performance	performance	NOUN
gujaf-180	156	15	of	of	ADP
gujaf-180	156	16	quoted	quote	VERB
gujaf-180	156	17	manufacturing	manufacturing	NOUN
gujaf-180	156	18	firms	firm	NOUN
gujaf-180	156	19	in	in	ADP
gujaf-180	156	20	nigeria	nigeria	PROPN
gujaf-180	156	21	and	and	CCONJ
gujaf-180	156	22	kenya	kenya	PROPN
gujaf-180	156	23	between	between	ADP
gujaf-180	156	24	2008	2008	NUM
gujaf-180	156	25	and	and	CCONJ
gujaf-180	156	26	2017	2017	NUM
gujaf-180	156	27	.	.	PUNCT
gujaf-180	157	1	secondary	secondary	ADJ
gujaf-180	157	2	data	datum	NOUN
gujaf-180	157	3	and	and	CCONJ
gujaf-180	157	4	ordinary	ordinary	ADJ
gujaf-180	157	5	-	-	PUNCT
gujaf-180	157	6	least	least	ADJ
gujaf-180	157	7	square	square	ADJ
gujaf-180	157	8	model	model	NOUN
gujaf-180	157	9	were	be	AUX
gujaf-180	157	10	used	use	VERB
gujaf-180	157	11	for	for	ADP
gujaf-180	157	12	analysis	analysis	NOUN
gujaf-180	157	13	.	.	PUNCT
gujaf-180	158	1	the	the	DET
gujaf-180	158	2	finding	finding	NOUN
gujaf-180	158	3	revealed	reveal	VERB
gujaf-180	158	4	significant	significant	ADJ
gujaf-180	158	5	positive	positive	ADJ
gujaf-180	158	6	connection	connection	NOUN
gujaf-180	158	7	linking	link	VERB
gujaf-180	158	8	financial	financial	ADJ
gujaf-180	158	9	achievement	achievement	NOUN
gujaf-180	158	10	in	in	ADP
gujaf-180	158	11	kenya	kenya	PROPN
gujaf-180	158	12	while	while	SCONJ
gujaf-180	158	13	nigeria	nigeria	PROPN
gujaf-180	158	14	recorded	record	VERB
gujaf-180	158	15	non	non	ADJ
gujaf-180	158	16	-	-	ADJ
gujaf-180	158	17	significant	significant	ADJ
gujaf-180	158	18	negative	negative	NOUN
gujaf-180	158	19	.	.	PUNCT
gujaf-180	159	1	the	the	DET
gujaf-180	159	2	study	study	NOUN
gujaf-180	159	3	suggest	suggest	VERB
gujaf-180	159	4	that	that	SCONJ
gujaf-180	159	5	companies	company	NOUN
gujaf-180	159	6	should	should	AUX
gujaf-180	159	7	concentrate	concentrate	VERB
gujaf-180	159	8	on	on	ADP
gujaf-180	159	9	dividend	dividend	NOUN
gujaf-180	159	10	strategy	strategy	NOUN
gujaf-180	159	11	.	.	PUNCT
gujaf-180	160	1	however	however	ADV
gujaf-180	160	2	,	,	PUNCT
gujaf-180	160	3	the	the	DET
gujaf-180	160	4	study	study	NOUN
gujaf-180	160	5	did	do	AUX
gujaf-180	160	6	not	not	PART
gujaf-180	160	7	take	take	VERB
gujaf-180	160	8	into	into	ADP
gujaf-180	160	9	account	account	NOUN
gujaf-180	160	10	the	the	DET
gujaf-180	160	11	other	other	ADJ
gujaf-180	160	12	measures	measure	NOUN
gujaf-180	160	13	of	of	ADP
gujaf-180	160	14	profitability	profitability	NOUN
gujaf-180	160	15	since	since	SCONJ
gujaf-180	160	16	it	it	PRON
gujaf-180	160	17	considered	consider	VERB
gujaf-180	160	18	2	2	NUM
gujaf-180	160	19	major	major	ADJ
gujaf-180	160	20	economies	economy	NOUN
gujaf-180	160	21	from	from	ADP
gujaf-180	160	22	west	west	NOUN
gujaf-180	160	23	and	and	CCONJ
gujaf-180	160	24	east	east	PROPN
gujaf-180	160	25	africa	africa	PROPN
gujaf-180	160	26	.	.	PUNCT
gujaf-180	161	1	hashim	hashim	PROPN
gujaf-180	161	2	,	,	PUNCT
gujaf-180	161	3	ries	rie	NOUN
gujaf-180	161	4	and	and	CCONJ
gujaf-180	161	5	huai	huai	PROPN
gujaf-180	161	6	(	(	PUNCT
gujaf-180	161	7	2019	2019	NUM
gujaf-180	161	8	)	)	PUNCT
gujaf-180	161	9	examined	examine	VERB
gujaf-180	161	10	the	the	DET
gujaf-180	161	11	impact	impact	NOUN
gujaf-180	161	12	between	between	ADP
gujaf-180	161	13	corporate	corporate	ADJ
gujaf-180	161	14	-	-	PUNCT
gujaf-180	161	15	social	social	ADJ
gujaf-180	161	16	-	-	PUNCT
gujaf-180	161	17	responsibility	responsibility	NOUN
gujaf-180	161	18	and	and	CCONJ
gujaf-180	161	19	financial	financial	ADJ
gujaf-180	161	20	-	-	PUNCT
gujaf-180	161	21	performance	performance	NOUN
gujaf-180	161	22	in	in	ADP
gujaf-180	161	23	southeast	southeast	ADJ
gujaf-180	161	24	african	african	ADJ
gujaf-180	161	25	countries	country	NOUN
gujaf-180	161	26	from	from	ADP
gujaf-180	161	27	2013	2013	NUM
gujaf-180	161	28	to	to	ADP
gujaf-180	161	29	2017	2017	NUM
gujaf-180	161	30	.	.	PUNCT
gujaf-180	162	1	secondary	secondary	ADJ
gujaf-180	162	2	data	datum	NOUN
gujaf-180	162	3	and	and	CCONJ
gujaf-180	162	4	multiple	multiple	ADJ
gujaf-180	162	5	regression	regression	NOUN
gujaf-180	162	6	model	model	NOUN
gujaf-180	162	7	were	be	AUX
gujaf-180	162	8	used	use	VERB
gujaf-180	162	9	for	for	ADP
gujaf-180	162	10	analysis	analysis	NOUN
gujaf-180	162	11	.	.	PUNCT
gujaf-180	163	1	the	the	DET
gujaf-180	163	2	finding	find	VERB
gujaf-180	163	3	unconcealed	unconcealed	ADJ
gujaf-180	163	4	non	non	ADJ
gujaf-180	163	5	-	-	ADJ
gujaf-180	163	6	significant	significant	ADJ
gujaf-180	163	7	connection	connection	NOUN
gujaf-180	163	8	linking	link	VERB
gujaf-180	163	9	relation	relation	NOUN
gujaf-180	163	10	and	and	CCONJ
gujaf-180	163	11	financial	financial	ADJ
gujaf-180	163	12	accomplishment	accomplishment	NOUN
gujaf-180	163	13	.	.	PUNCT
gujaf-180	164	1	the	the	DET
gujaf-180	164	2	study	study	NOUN
gujaf-180	164	3	additionally	additionally	ADV
gujaf-180	164	4	found	find	VERB
gujaf-180	164	5	that	that	SCONJ
gujaf-180	164	6	community	community	NOUN
gujaf-180	164	7	relations	relation	NOUN
gujaf-180	164	8	price	price	NOUN
gujaf-180	164	9	,	,	PUNCT
gujaf-180	164	10	worker	worker	NOUN
gujaf-180	164	11	relations	relation	NOUN
gujaf-180	164	12	cost	cost	NOUN
gujaf-180	164	13	has	have	VERB
gujaf-180	164	14	non	non	ADJ
gujaf-180	164	15	-	-	ADJ
gujaf-180	164	16	significant	significant	ADJ
gujaf-180	164	17	association	association	NOUN
gujaf-180	164	18	with	with	ADP
gujaf-180	164	19	monetary	monetary	ADJ
gujaf-180	164	20	performance	performance	NOUN
gujaf-180	164	21	.	.	PUNCT
gujaf-180	165	1	this	this	DET
gujaf-180	165	2	discovery	discovery	NOUN
gujaf-180	165	3	is	be	AUX
gujaf-180	165	4	an	an	DET
gujaf-180	165	5	indicator	indicator	NOUN
gujaf-180	165	6	that	that	PRON
gujaf-180	165	7	poor	poor	ADJ
gujaf-180	165	8	infrastructural	infrastructural	ADJ
gujaf-180	165	9	amenities	amenity	NOUN
gujaf-180	165	10	coupled	couple	VERB
gujaf-180	165	11	with	with	ADP
gujaf-180	165	12	bad	bad	ADJ
gujaf-180	165	13	employee	employee	NOUN
gujaf-180	165	14	policy	policy	NOUN
gujaf-180	165	15	can	can	AUX
gujaf-180	165	16	lead	lead	VERB
gujaf-180	165	17	to	to	ADP
gujaf-180	165	18	negative	negative	ADJ
gujaf-180	165	19	outcome	outcome	NOUN
gujaf-180	165	20	with	with	ADP
gujaf-180	165	21	financial	financial	ADJ
gujaf-180	165	22	-	-	PUNCT
gujaf-180	165	23	performance	performance	NOUN
gujaf-180	165	24	.	.	PUNCT
gujaf-180	166	1	idewere	idewere	ADV
gujaf-180	166	2	&	&	CCONJ
gujaf-180	166	3	murad	murad	PROPN
gujaf-180	166	4	(	(	PUNCT
gujaf-180	166	5	2019	2019	NUM
gujaf-180	166	6	)	)	PUNCT
gujaf-180	166	7	investigated	investigate	VERB
gujaf-180	166	8	dividend	dividend	NOUN
gujaf-180	166	9	policy	policy	NOUN
gujaf-180	166	10	and	and	CCONJ
gujaf-180	166	11	financial	financial	ADJ
gujaf-180	166	12	-	-	PUNCT
gujaf-180	166	13	performance	performance	NOUN
gujaf-180	166	14	in	in	ADP
gujaf-180	166	15	nigeria	nigeria	PROPN
gujaf-180	166	16	.	.	PUNCT
gujaf-180	167	1	data	datum	NOUN
gujaf-180	167	2	were	be	AUX
gujaf-180	167	3	collected	collect	VERB
gujaf-180	167	4	over	over	ADP
gujaf-180	167	5	a	a	DET
gujaf-180	167	6	period	period	NOUN
gujaf-180	167	7	of	of	ADP
gujaf-180	167	8	six	six	NUM
gujaf-180	167	9	(	(	PUNCT
gujaf-180	167	10	6	6	NUM
gujaf-180	167	11	)	)	PUNCT
gujaf-180	167	12	years	year	NOUN
gujaf-180	167	13	(	(	PUNCT
gujaf-180	167	14	2009	2009	NUM
gujaf-180	167	15	to	to	ADP
gujaf-180	167	16	2014	2014	NUM
gujaf-180	167	17	)	)	PUNCT
gujaf-180	167	18	and	and	CCONJ
gujaf-180	167	19	panel	panel	NOUN
gujaf-180	167	20	-	-	PUNCT
gujaf-180	167	21	regression	regression	NOUN
gujaf-180	167	22	model	model	NOUN
gujaf-180	167	23	was	be	AUX
gujaf-180	167	24	use	use	NOUN
gujaf-180	167	25	for	for	ADP
gujaf-180	167	26	analysis	analysis	NOUN
gujaf-180	167	27	to	to	PART
gujaf-180	167	28	analyse	analyse	VERB
gujaf-180	167	29	the	the	DET
gujaf-180	167	30	data	datum	NOUN
gujaf-180	167	31	.	.	PUNCT
gujaf-180	168	1	the	the	DET
gujaf-180	168	2	study	study	NOUN
gujaf-180	168	3	discovered	discover	VERB
gujaf-180	168	4	positive	positive	ADJ
gujaf-180	168	5	important	important	ADJ
gujaf-180	168	6	connection	connection	NOUN
gujaf-180	168	7	linking	link	VERB
gujaf-180	168	8	dividend	dividend	NOUN
gujaf-180	168	9	payout	payout	NOUN
gujaf-180	168	10	magnitude	magnitude	NOUN
gujaf-180	168	11	relation	relation	NOUN
gujaf-180	168	12	and	and	CCONJ
gujaf-180	168	13	financial	financial	ADJ
gujaf-180	168	14	accomplishment	accomplishment	NOUN
gujaf-180	168	15	.	.	PUNCT
gujaf-180	169	1	other	other	ADJ
gujaf-180	169	2	finding	finding	NOUN
gujaf-180	169	3	revealed	reveal	VERB
gujaf-180	169	4	negative	negative	ADJ
gujaf-180	169	5	and	and	CCONJ
gujaf-180	169	6	non	non	ADJ
gujaf-180	169	7	-	-	ADJ
gujaf-180	169	8	significant	significant	ADJ
gujaf-180	169	9	connection	connection	NOUN
gujaf-180	169	10	linking	link	VERB
gujaf-180	169	11	dividend	dividend	NOUN
gujaf-180	169	12	interest	interest	NOUN
gujaf-180	169	13	and	and	CCONJ
gujaf-180	169	14	financial	financial	ADJ
gujaf-180	169	15	accomplishment	accomplishment	NOUN
gujaf-180	169	16	.	.	PUNCT
gujaf-180	170	1	companies	company	NOUN
gujaf-180	170	2	ought	ought	AUX
gujaf-180	170	3	to	to	PART
gujaf-180	170	4	try	try	VERB
gujaf-180	170	5	to	to	PART
gujaf-180	170	6	keep	keep	VERB
gujaf-180	170	7	up	up	ADP
gujaf-180	170	8	healthy	healthy	ADJ
gujaf-180	170	9	and	and	CCONJ
gujaf-180	170	10	some	some	DET
gujaf-180	170	11	gusau	gusau	ADJ
gujaf-180	170	12	journal	journal	NOUN
gujaf-180	170	13	of	of	ADP
gujaf-180	170	14	accounting	accounting	NOUN
gujaf-180	170	15	and	and	CCONJ
gujaf-180	170	16	finance	finance	NOUN
gujaf-180	170	17	,	,	PUNCT
gujaf-180	170	18	vol	vol	NOUN
gujaf-180	170	19	.	.	PROPN
gujaf-180	171	1	3	3	NUM
gujaf-180	171	2	,	,	PUNCT
gujaf-180	171	3	issue	issue	NOUN
gujaf-180	171	4	3	3	NUM
gujaf-180	171	5	,	,	PUNCT
gujaf-180	171	6	october	october	PROPN
gujaf-180	171	7	,	,	PUNCT
gujaf-180	171	8	2022	2022	NUM
gujaf-180	171	9	55	55	NUM
gujaf-180	171	10	stable	stable	ADJ
gujaf-180	171	11	dividend	dividend	NOUN
gujaf-180	171	12	policies	policy	NOUN
gujaf-180	171	13	.	.	PUNCT
gujaf-180	172	1	this	this	PRON
gujaf-180	172	2	might	might	AUX
gujaf-180	172	3	be	be	AUX
gujaf-180	172	4	earned	earn	VERB
gujaf-180	172	5	by	by	ADP
gujaf-180	172	6	investment	investment	NOUN
gujaf-180	172	7	incomes	income	NOUN
gujaf-180	172	8	that	that	PRON
gujaf-180	172	9	offer	offer	VERB
gujaf-180	172	10	positive	positive	ADJ
gujaf-180	172	11	internet	internet	NOUN
gujaf-180	172	12	gift	gift	NOUN
gujaf-180	172	13	values	value	NOUN
gujaf-180	172	14	,	,	PUNCT
gujaf-180	172	15	thereby	thereby	ADV
gujaf-180	172	16	generating	generate	VERB
gujaf-180	172	17	vast	vast	ADJ
gujaf-180	172	18	earnings	earning	NOUN
gujaf-180	172	19	.	.	PUNCT
gujaf-180	173	1	jian	jian	PROPN
gujaf-180	173	2	,	,	PUNCT
gujaf-180	173	3	feng	feng	PROPN
gujaf-180	173	4	and	and	CCONJ
gujaf-180	173	5	chen	chen	PROPN
gujaf-180	173	6	(	(	PUNCT
gujaf-180	173	7	2019	2019	NUM
gujaf-180	173	8	)	)	PUNCT
gujaf-180	173	9	evaluated	evaluate	VERB
gujaf-180	173	10	the	the	DET
gujaf-180	173	11	association	association	NOUN
gujaf-180	173	12	linking	link	VERB
gujaf-180	173	13	research	research	NOUN
gujaf-180	173	14	-	-	PUNCT
gujaf-180	173	15	and	and	CCONJ
gujaf-180	173	16	development	development	NOUN
gujaf-180	173	17	,	,	PUNCT
gujaf-180	173	18	advertising	advertising	NOUN
gujaf-180	173	19	and	and	CCONJ
gujaf-180	173	20	firm	firm	NOUN
gujaf-180	173	21	’s	’s	PART
gujaf-180	173	22	financial	financial	ADJ
gujaf-180	173	23	accomplishment	accomplishment	NOUN
gujaf-180	173	24	in	in	ADP
gujaf-180	173	25	south	south	PROPN
gujaf-180	173	26	korea	korea	PROPN
gujaf-180	173	27	from	from	ADP
gujaf-180	173	28	2012	2012	NUM
gujaf-180	173	29	to	to	ADP
gujaf-180	173	30	2016	2016	NUM
gujaf-180	173	31	.	.	PUNCT
gujaf-180	174	1	multiple	multiple	ADJ
gujaf-180	174	2	-	-	PUNCT
gujaf-180	174	3	regression	regression	NOUN
gujaf-180	174	4	technique	technique	NOUN
gujaf-180	174	5	and	and	CCONJ
gujaf-180	174	6	secondary	secondary	ADJ
gujaf-180	174	7	data	datum	NOUN
gujaf-180	174	8	were	be	AUX
gujaf-180	174	9	used	use	VERB
gujaf-180	174	10	.	.	PUNCT
gujaf-180	175	1	the	the	DET
gujaf-180	175	2	finding	finding	NOUN
gujaf-180	175	3	revealed	reveal	VERB
gujaf-180	175	4	positive	positive	ADJ
gujaf-180	175	5	significant	significant	ADJ
gujaf-180	175	6	association	association	NOUN
gujaf-180	175	7	linking	link	VERB
gujaf-180	175	8	financial	financial	ADJ
gujaf-180	175	9	accomplishment	accomplishment	NOUN
gujaf-180	175	10	with	with	ADP
gujaf-180	175	11	large	large	ADJ
gujaf-180	175	12	firms	firm	NOUN
gujaf-180	175	13	’	'	PUNCT
gujaf-180	175	14	while	while	SCONJ
gujaf-180	175	15	negative	negative	ADJ
gujaf-180	175	16	significant	significant	ADJ
gujaf-180	175	17	impact	impact	NOUN
gujaf-180	175	18	exists	exist	VERB
gujaf-180	175	19	in	in	ADP
gujaf-180	175	20	tiny	tiny	ADJ
gujaf-180	175	21	firms	firm	NOUN
gujaf-180	175	22	.	.	PUNCT
gujaf-180	176	1	kayode	kayode	PROPN
gujaf-180	176	2	,	,	PUNCT
gujaf-180	176	3	adeyinka	adeyinka	PROPN
gujaf-180	176	4	&	&	CCONJ
gujaf-180	176	5	abiodun	abiodun	PROPN
gujaf-180	176	6	(	(	PUNCT
gujaf-180	176	7	2019	2019	NUM
gujaf-180	176	8	)	)	PUNCT
gujaf-180	176	9	assessed	assess	VERB
gujaf-180	176	10	the	the	DET
gujaf-180	176	11	effect	effect	NOUN
gujaf-180	176	12	of	of	ADP
gujaf-180	176	13	employees	employee	NOUN
gujaf-180	176	14	’	’	PART
gujaf-180	176	15	remunerations	remuneration	NOUN
gujaf-180	176	16	on	on	ADP
gujaf-180	176	17	productivity	productivity	NOUN
gujaf-180	176	18	in	in	ADP
gujaf-180	176	19	nigerian	nigerian	PROPN
gujaf-180	176	20	breweries	breweries	PROPN
gujaf-180	176	21	plc	plc	PROPN
gujaf-180	176	22	.	.	PROPN
gujaf-180	177	1	primary	primary	ADJ
gujaf-180	177	2	data	datum	NOUN
gujaf-180	177	3	and	and	CCONJ
gujaf-180	177	4	pearson	pearson	NOUN
gujaf-180	177	5	product	product	NOUN
gujaf-180	177	6	correlation	correlation	NOUN
gujaf-180	177	7	coefficient	coefficient	NOUN
gujaf-180	177	8	models	model	NOUN
gujaf-180	177	9	were	be	AUX
gujaf-180	177	10	applied	apply	VERB
gujaf-180	177	11	for	for	ADP
gujaf-180	177	12	analysis	analysis	NOUN
gujaf-180	177	13	.	.	PUNCT
gujaf-180	178	1	the	the	DET
gujaf-180	178	2	outcome	outcome	NOUN
gujaf-180	178	3	revealed	reveal	VERB
gujaf-180	178	4	significant	significant	ADJ
gujaf-180	178	5	positive	positive	ADJ
gujaf-180	178	6	connection	connection	NOUN
gujaf-180	178	7	linking	link	VERB
gujaf-180	178	8	remuneration	remuneration	NOUN
gujaf-180	178	9	packages	package	NOUN
gujaf-180	178	10	and	and	CCONJ
gujaf-180	178	11	employee	employee	NOUN
gujaf-180	178	12	’s	’s	PART
gujaf-180	178	13	performance	performance	NOUN
gujaf-180	178	14	.	.	PUNCT
gujaf-180	179	1	further	far	ADV
gujaf-180	179	2	finding	find	VERB
gujaf-180	179	3	revealed	reveal	VERB
gujaf-180	179	4	quick	quick	ADJ
gujaf-180	179	5	payment	payment	NOUN
gujaf-180	179	6	of	of	ADP
gujaf-180	179	7	remuneration	remuneration	NOUN
gujaf-180	179	8	has	have	VERB
gujaf-180	179	9	great	great	ADJ
gujaf-180	179	10	influence	influence	NOUN
gujaf-180	179	11	on	on	ADP
gujaf-180	179	12	employees	employee	NOUN
gujaf-180	179	13	’	'	PUNCT
gujaf-180	179	14	productivity	productivity	NOUN
gujaf-180	179	15	.	.	PUNCT
gujaf-180	180	1	the	the	DET
gujaf-180	180	2	study	study	NOUN
gujaf-180	180	3	suggested	suggest	VERB
gujaf-180	180	4	that	that	SCONJ
gujaf-180	180	5	remuneration	remuneration	NOUN
gujaf-180	180	6	package	package	NOUN
gujaf-180	180	7	such	such	ADJ
gujaf-180	180	8	as	as	ADP
gujaf-180	180	9	overtime	overtime	NOUN
gujaf-180	180	10	,	,	PUNCT
gujaf-180	180	11	constant	constant	ADJ
gujaf-180	180	12	remuneration	remuneration	NOUN
gujaf-180	180	13	payment	payment	NOUN
gujaf-180	180	14	,	,	PUNCT
gujaf-180	180	15	promotes	promote	VERB
gujaf-180	180	16	morale	morale	NOUN
gujaf-180	180	17	and	and	CCONJ
gujaf-180	180	18	increase	increase	VERB
gujaf-180	180	19	team	team	NOUN
gujaf-180	180	20	cohesion	cohesion	NOUN
gujaf-180	180	21	and	and	CCONJ
gujaf-180	180	22	that	that	SCONJ
gujaf-180	180	23	employee	employee	NOUN
gujaf-180	180	24	benefits	benefit	NOUN
gujaf-180	180	25	has	have	VERB
gujaf-180	180	26	great	great	ADJ
gujaf-180	180	27	influence	influence	NOUN
gujaf-180	180	28	on	on	ADP
gujaf-180	180	29	employee	employee	NOUN
gujaf-180	180	30	productivity	productivity	NOUN
gujaf-180	180	31	.	.	PUNCT
gujaf-180	181	1	amankwah	amankwah	PROPN
gujaf-180	181	2	and	and	CCONJ
gujaf-180	181	3	agyemang	agyemang	PROPN
gujaf-180	181	4	(	(	PUNCT
gujaf-180	181	5	2020	2020	NUM
gujaf-180	181	6	)	)	PUNCT
gujaf-180	181	7	explored	explore	VERB
gujaf-180	181	8	in	in	ADP
gujaf-180	181	9	their	their	PRON
gujaf-180	181	10	study	study	NOUN
gujaf-180	181	11	the	the	DET
gujaf-180	181	12	outcome	outcome	NOUN
gujaf-180	181	13	of	of	ADP
gujaf-180	181	14	dividend	dividend	NOUN
gujaf-180	181	15	on	on	ADP
gujaf-180	181	16	financial	financial	ADJ
gujaf-180	181	17	-	-	PUNCT
gujaf-180	181	18	performance	performance	NOUN
gujaf-180	181	19	in	in	ADP
gujaf-180	181	20	ghana	ghana	PROPN
gujaf-180	181	21	for	for	ADP
gujaf-180	181	22	7	7	NUM
gujaf-180	181	23	years	year	NOUN
gujaf-180	181	24	(	(	PUNCT
gujaf-180	181	25	2012	2012	NUM
gujaf-180	181	26	to	to	ADP
gujaf-180	181	27	2018	2018	NUM
gujaf-180	181	28	)	)	PUNCT
gujaf-180	181	29	.	.	PUNCT
gujaf-180	182	1	the	the	DET
gujaf-180	182	2	survey	survey	NOUN
gujaf-180	182	3	data	datum	NOUN
gujaf-180	182	4	was	be	AUX
gujaf-180	182	5	obtained	obtain	VERB
gujaf-180	182	6	and	and	CCONJ
gujaf-180	182	7	panel	panel	NOUN
gujaf-180	182	8	-	-	PUNCT
gujaf-180	182	9	regression	regression	NOUN
gujaf-180	182	10	model	model	NOUN
gujaf-180	182	11	were	be	AUX
gujaf-180	182	12	used	use	VERB
gujaf-180	182	13	for	for	ADP
gujaf-180	182	14	analysis	analysis	NOUN
gujaf-180	182	15	.	.	PUNCT
gujaf-180	183	1	the	the	DET
gujaf-180	183	2	finding	finding	NOUN
gujaf-180	183	3	revealed	reveal	VERB
gujaf-180	183	4	non	non	ADJ
gujaf-180	183	5	-	-	ADJ
gujaf-180	183	6	significant	significant	ADJ
gujaf-180	183	7	positive	positive	ADJ
gujaf-180	183	8	connection	connection	NOUN
gujaf-180	183	9	between	between	ADP
gujaf-180	183	10	variables	variable	NOUN
gujaf-180	183	11	.	.	PUNCT
gujaf-180	184	1	companies	company	NOUN
gujaf-180	184	2	have	have	VERB
gujaf-180	184	3	to	to	PART
gujaf-180	184	4	be	be	AUX
gujaf-180	184	5	compelled	compel	VERB
gujaf-180	184	6	to	to	PART
gujaf-180	184	7	reward	reward	VERB
gujaf-180	184	8	dividends	dividend	NOUN
gujaf-180	184	9	where	where	SCONJ
gujaf-180	184	10	they	they	PRON
gujaf-180	184	11	are	be	AUX
gujaf-180	184	12	financially	financially	ADV
gujaf-180	184	13	strong	strong	ADJ
gujaf-180	184	14	.	.	PUNCT
gujaf-180	185	1	further	far	ADV
gujaf-180	185	2	finding	find	VERB
gujaf-180	185	3	confirmed	confirm	VERB
gujaf-180	185	4	that	that	SCONJ
gujaf-180	185	5	dividend	dividend	NOUN
gujaf-180	185	6	is	be	AUX
gujaf-180	185	7	vital	vital	ADJ
gujaf-180	185	8	issue	issue	NOUN
gujaf-180	185	9	moving	move	VERB
gujaf-180	185	10	the	the	DET
gujaf-180	185	11	monetary	monetary	ADJ
gujaf-180	185	12	performance	performance	NOUN
gujaf-180	185	13	.	.	PUNCT
gujaf-180	186	1	porini	porini	NOUN
gujaf-180	186	2	(	(	PUNCT
gujaf-180	186	3	2020	2020	NUM
gujaf-180	186	4	)	)	PUNCT
gujaf-180	186	5	upshot	upshot	NOUN
gujaf-180	186	6	the	the	DET
gujaf-180	186	7	effect	effect	NOUN
gujaf-180	186	8	of	of	ADP
gujaf-180	186	9	dividend	dividend	NOUN
gujaf-180	186	10	payout	payout	NOUN
gujaf-180	186	11	ratio	ratio	NOUN
gujaf-180	186	12	on	on	ADP
gujaf-180	186	13	financial	financial	ADJ
gujaf-180	186	14	-	-	PUNCT
gujaf-180	186	15	performance	performance	NOUN
gujaf-180	186	16	in	in	ADP
gujaf-180	186	17	tanzania	tanzania	PROPN
gujaf-180	186	18	between	between	ADP
gujaf-180	186	19	2013	2013	NUM
gujaf-180	186	20	and	and	CCONJ
gujaf-180	186	21	2018	2018	NUM
gujaf-180	186	22	.	.	PUNCT
gujaf-180	187	1	panel	panel	NOUN
gujaf-180	187	2	data	datum	NOUN
gujaf-180	187	3	extracted	extract	VERB
gujaf-180	187	4	from	from	ADP
gujaf-180	187	5	audited	audit	VERB
gujaf-180	187	6	and	and	CCONJ
gujaf-180	187	7	analysis	analysis	NOUN
gujaf-180	187	8	descriptive	descriptive	ADJ
gujaf-180	187	9	analysis	analysis	NOUN
gujaf-180	187	10	and	and	CCONJ
gujaf-180	187	11	inferential	inferential	ADJ
gujaf-180	187	12	analysis	analysis	NOUN
gujaf-180	187	13	that	that	PRON
gujaf-180	187	14	's	be	AUX
gujaf-180	187	15	central	central	ADJ
gujaf-180	187	16	tendency	tendency	NOUN
gujaf-180	187	17	and	and	CCONJ
gujaf-180	187	18	multiple	multiple	ADJ
gujaf-180	187	19	regressions	regression	NOUN
gujaf-180	187	20	were	be	AUX
gujaf-180	187	21	used	use	VERB
gujaf-180	187	22	to	to	PART
gujaf-180	187	23	analyse	analyse	VERB
gujaf-180	187	24	the	the	DET
gujaf-180	187	25	data	datum	NOUN
gujaf-180	187	26	.	.	PUNCT
gujaf-180	188	1	the	the	DET
gujaf-180	188	2	outcome	outcome	NOUN
gujaf-180	188	3	revealed	reveal	VERB
gujaf-180	188	4	significant	significant	ADJ
gujaf-180	188	5	positive	positive	ADJ
gujaf-180	188	6	outcome	outcome	NOUN
gujaf-180	188	7	on	on	ADP
gujaf-180	188	8	financial	financial	ADJ
gujaf-180	188	9	accomplishment	accomplishment	NOUN
gujaf-180	188	10	.	.	PUNCT
gujaf-180	189	1	moreover	moreover	ADV
gujaf-180	189	2	,	,	PUNCT
gujaf-180	189	3	the	the	DET
gujaf-180	189	4	management	management	NOUN
gujaf-180	189	5	variables	variable	NOUN
gujaf-180	189	6	resembling	resemble	VERB
gujaf-180	189	7	size	size	NOUN
gujaf-180	189	8	of	of	ADP
gujaf-180	189	9	asset	asset	NOUN
gujaf-180	189	10	and	and	CCONJ
gujaf-180	189	11	growth	growth	NOUN
gujaf-180	189	12	in	in	ADP
gujaf-180	189	13	sales	sale	NOUN
gujaf-180	189	14	and	and	CCONJ
gujaf-180	189	15	leverage	leverage	NOUN
gujaf-180	189	16	have	have	VERB
gujaf-180	189	17	connection	connection	NOUN
gujaf-180	189	18	with	with	ADP
gujaf-180	189	19	financial	financial	ADJ
gujaf-180	189	20	accomplishment	accomplishment	NOUN
gujaf-180	189	21	.	.	PUNCT
gujaf-180	190	1	in	in	ADP
gujaf-180	190	2	the	the	DET
gujaf-180	190	3	study	study	NOUN
gujaf-180	190	4	of	of	ADP
gujaf-180	190	5	adhikari	adhikari	PROPN
gujaf-180	190	6	,	,	PUNCT
gujaf-180	190	7	(	(	PUNCT
gujaf-180	190	8	2020	2020	NUM
gujaf-180	190	9	)	)	PUNCT
gujaf-180	190	10	the	the	DET
gujaf-180	190	11	researcher	researcher	NOUN
gujaf-180	190	12	examined	examine	VERB
gujaf-180	190	13	the	the	DET
gujaf-180	190	14	connection	connection	NOUN
gujaf-180	190	15	linking	link	VERB
gujaf-180	190	16	staff	staff	NOUN
gujaf-180	190	17	trainings	training	NOUN
gujaf-180	190	18	and	and	CCONJ
gujaf-180	190	19	development	development	NOUN
gujaf-180	190	20	costs	cost	NOUN
gujaf-180	190	21	,	,	PUNCT
gujaf-180	190	22	total	total	ADJ
gujaf-180	190	23	staff	staff	NOUN
gujaf-180	190	24	costs	cost	NOUN
gujaf-180	190	25	and	and	CCONJ
gujaf-180	190	26	profit	profit	NOUN
gujaf-180	190	27	of	of	ADP
gujaf-180	190	28	nepalese	nepalese	ADJ
gujaf-180	190	29	firms	firm	NOUN
gujaf-180	190	30	between	between	ADP
gujaf-180	190	31	2016	2016	NUM
gujaf-180	190	32	and	and	CCONJ
gujaf-180	190	33	2020	2020	NUM
gujaf-180	190	34	.	.	PUNCT
gujaf-180	191	1	secondary	secondary	ADJ
gujaf-180	191	2	source	source	NOUN
gujaf-180	191	3	of	of	ADP
gujaf-180	191	4	data	datum	NOUN
gujaf-180	191	5	and	and	CCONJ
gujaf-180	191	6	panel	panel	NOUN
gujaf-180	191	7	-	-	PUNCT
gujaf-180	191	8	regression	regression	NOUN
gujaf-180	191	9	model	model	NOUN
gujaf-180	191	10	were	be	AUX
gujaf-180	191	11	applied	apply	VERB
gujaf-180	191	12	to	to	PART
gujaf-180	191	13	analyse	analyse	VERB
gujaf-180	191	14	the	the	DET
gujaf-180	191	15	data	datum	NOUN
gujaf-180	191	16	.	.	PUNCT
gujaf-180	192	1	this	this	DET
gujaf-180	192	2	finding	finding	NOUN
gujaf-180	192	3	revealed	reveal	VERB
gujaf-180	192	4	that	that	SCONJ
gujaf-180	192	5	banks	bank	NOUN
gujaf-180	192	6	focus	focus	VERB
gujaf-180	192	7	on	on	ADP
gujaf-180	192	8	trainings	training	NOUN
gujaf-180	192	9	and	and	CCONJ
gujaf-180	192	10	development	development	NOUN
gujaf-180	192	11	of	of	ADP
gujaf-180	192	12	staff	staff	NOUN
gujaf-180	192	13	.	.	PUNCT
gujaf-180	193	1	staff	staff	NOUN
gujaf-180	193	2	cost	cost	NOUN
gujaf-180	193	3	has	have	VERB
gujaf-180	193	4	significant	significant	ADJ
gujaf-180	193	5	positive	positive	ADJ
gujaf-180	193	6	connection	connection	NOUN
gujaf-180	193	7	linking	link	VERB
gujaf-180	193	8	staff	staff	NOUN
gujaf-180	193	9	cost	cost	NOUN
gujaf-180	193	10	with	with	ADP
gujaf-180	193	11	operational	operational	ADJ
gujaf-180	193	12	profit	profit	NOUN
gujaf-180	193	13	.	.	PUNCT
gujaf-180	194	1	the	the	DET
gujaf-180	194	2	study	study	NOUN
gujaf-180	194	3	suggests	suggest	VERB
gujaf-180	194	4	that	that	SCONJ
gujaf-180	194	5	government	government	NOUN
gujaf-180	194	6	should	should	AUX
gujaf-180	194	7	invest	invest	VERB
gujaf-180	194	8	more	more	ADV
gujaf-180	194	9	on	on	ADP
gujaf-180	194	10	human	human	ADJ
gujaf-180	194	11	capital	capital	NOUN
gujaf-180	194	12	development	development	NOUN
gujaf-180	194	13	and	and	CCONJ
gujaf-180	194	14	invest	invest	VERB
gujaf-180	194	15	more	more	ADJ
gujaf-180	194	16	on	on	ADP
gujaf-180	194	17	research	research	NOUN
gujaf-180	194	18	and	and	CCONJ
gujaf-180	194	19	development	development	NOUN
gujaf-180	194	20	.	.	PUNCT
gujaf-180	195	1	gusau	gusau	PROPN
gujaf-180	195	2	journal	journal	PROPN
gujaf-180	195	3	of	of	ADP
gujaf-180	195	4	accounting	accounting	NOUN
gujaf-180	195	5	and	and	CCONJ
gujaf-180	195	6	finance	finance	NOUN
gujaf-180	195	7	,	,	PUNCT
gujaf-180	195	8	vol	vol	NOUN
gujaf-180	195	9	.	.	PROPN
gujaf-180	195	10	3	3	NUM
gujaf-180	195	11	,	,	PUNCT
gujaf-180	195	12	issue	issue	NOUN
gujaf-180	195	13	3	3	NUM
gujaf-180	195	14	,	,	PUNCT
gujaf-180	195	15	october	october	PROPN
gujaf-180	195	16	,	,	PUNCT
gujaf-180	195	17	2022	2022	NUM
gujaf-180	195	18	56	56	NUM
gujaf-180	195	19	several	several	ADJ
gujaf-180	195	20	studies	study	NOUN
gujaf-180	195	21	have	have	AUX
gujaf-180	195	22	been	be	AUX
gujaf-180	195	23	carried	carry	VERB
gujaf-180	195	24	out	out	ADP
gujaf-180	195	25	on	on	ADP
gujaf-180	195	26	dividend	dividend	NOUN
gujaf-180	195	27	policy	policy	NOUN
gujaf-180	195	28	,	,	PUNCT
gujaf-180	195	29	community	community	NOUN
gujaf-180	195	30	relations	relation	NOUN
gujaf-180	195	31	,	,	PUNCT
gujaf-180	195	32	employee	employee	NOUN
gujaf-180	195	33	relation	relation	NOUN
gujaf-180	195	34	and	and	CCONJ
gujaf-180	195	35	research	research	NOUN
gujaf-180	195	36	and	and	CCONJ
gujaf-180	195	37	development	development	NOUN
gujaf-180	195	38	with	with	ADP
gujaf-180	195	39	divergent	divergent	ADJ
gujaf-180	195	40	views	view	NOUN
gujaf-180	195	41	on	on	ADP
gujaf-180	195	42	their	their	PRON
gujaf-180	195	43	literature	literature	NOUN
gujaf-180	195	44	but	but	CCONJ
gujaf-180	195	45	few	few	ADJ
gujaf-180	195	46	studies	study	NOUN
gujaf-180	195	47	have	have	AUX
gujaf-180	195	48	been	be	AUX
gujaf-180	195	49	carried	carry	VERB
gujaf-180	195	50	out	out	ADP
gujaf-180	195	51	on	on	ADP
gujaf-180	195	52	a	a	DET
gujaf-180	195	53	combination	combination	NOUN
gujaf-180	195	54	of	of	ADP
gujaf-180	195	55	all	all	DET
gujaf-180	195	56	the	the	DET
gujaf-180	195	57	variables	variable	NOUN
gujaf-180	195	58	as	as	ADP
gujaf-180	195	59	one	one	NUM
gujaf-180	195	60	and	and	CCONJ
gujaf-180	195	61	see	see	VERB
gujaf-180	195	62	the	the	DET
gujaf-180	195	63	effect	effect	NOUN
gujaf-180	195	64	on	on	ADP
gujaf-180	195	65	financial	financial	ADJ
gujaf-180	195	66	performance	performance	NOUN
gujaf-180	195	67	of	of	ADP
gujaf-180	195	68	manufacturing	manufacturing	NOUN
gujaf-180	195	69	companies	company	NOUN
gujaf-180	195	70	.	.	PUNCT
gujaf-180	196	1	the	the	DET
gujaf-180	196	2	study	study	NOUN
gujaf-180	196	3	also	also	ADV
gujaf-180	196	4	seeks	seek	VERB
gujaf-180	196	5	to	to	PART
gujaf-180	196	6	contribute	contribute	VERB
gujaf-180	196	7	on	on	ADP
gujaf-180	196	8	the	the	DET
gujaf-180	196	9	effect	effect	NOUN
gujaf-180	196	10	of	of	ADP
gujaf-180	196	11	research	research	NOUN
gujaf-180	196	12	and	and	CCONJ
gujaf-180	196	13	development	development	NOUN
gujaf-180	196	14	on	on	ADP
gujaf-180	196	15	financial	financial	ADJ
gujaf-180	196	16	performance	performance	NOUN
gujaf-180	196	17	which	which	PRON
gujaf-180	196	18	has	have	AUX
gujaf-180	196	19	not	not	PART
gujaf-180	196	20	been	be	AUX
gujaf-180	196	21	well	well	ADV
gujaf-180	196	22	explored	explore	VERB
gujaf-180	196	23	in	in	ADP
gujaf-180	196	24	nigeria	nigeria	PROPN
gujaf-180	196	25	.	.	PUNCT
gujaf-180	197	1	in	in	ADP
gujaf-180	197	2	developing	develop	VERB
gujaf-180	197	3	countries	country	NOUN
gujaf-180	197	4	,	,	PUNCT
gujaf-180	197	5	community	community	NOUN
gujaf-180	197	6	cost	cost	NOUN
gujaf-180	197	7	is	be	AUX
gujaf-180	197	8	not	not	PART
gujaf-180	197	9	reported	report	VERB
gujaf-180	197	10	on	on	ADP
gujaf-180	197	11	real	real	ADJ
gujaf-180	197	12	-	-	PUNCT
gujaf-180	197	13	time	time	NOUN
gujaf-180	197	14	and	and	CCONJ
gujaf-180	197	15	rarely	rarely	ADV
gujaf-180	197	16	does	do	AUX
gujaf-180	197	17	it	it	PRON
gujaf-180	197	18	influence	influence	VERB
gujaf-180	197	19	performance	performance	NOUN
gujaf-180	197	20	as	as	SCONJ
gujaf-180	197	21	seen	see	VERB
gujaf-180	197	22	from	from	ADP
gujaf-180	197	23	the	the	DET
gujaf-180	197	24	literatures	literature	NOUN
gujaf-180	197	25	reviewed	review	VERB
gujaf-180	197	26	.	.	PUNCT
gujaf-180	198	1	3	3	X
gujaf-180	198	2	.	.	X
gujaf-180	198	3	methodology	methodology	NOUN
gujaf-180	198	4	and	and	CCONJ
gujaf-180	198	5	model	model	NOUN
gujaf-180	198	6	specification	specification	PROPN
gujaf-180	198	7	ex	ex	NOUN
gujaf-180	198	8	-	-	ADJ
gujaf-180	198	9	post	post	ADJ
gujaf-180	198	10	facto	facto	X
gujaf-180	198	11	research	research	NOUN
gujaf-180	198	12	design	design	NOUN
gujaf-180	198	13	was	be	AUX
gujaf-180	198	14	adopted	adopt	VERB
gujaf-180	198	15	for	for	ADP
gujaf-180	198	16	the	the	DET
gujaf-180	198	17	study	study	NOUN
gujaf-180	198	18	.	.	PUNCT
gujaf-180	199	1	the	the	DET
gujaf-180	199	2	population	population	NOUN
gujaf-180	199	3	is	be	AUX
gujaf-180	199	4	64	64	NUM
gujaf-180	199	5	listed	list	VERB
gujaf-180	199	6	firms	firm	NOUN
gujaf-180	199	7	and	and	CCONJ
gujaf-180	199	8	24	24	NUM
gujaf-180	199	9	were	be	AUX
gujaf-180	199	10	selected	select	VERB
gujaf-180	199	11	for	for	ADP
gujaf-180	199	12	11	11	NUM
gujaf-180	199	13	years	year	NOUN
gujaf-180	199	14	(	(	PUNCT
gujaf-180	199	15	2010	2010	NUM
gujaf-180	199	16	to	to	ADP
gujaf-180	199	17	2020	2020	NUM
gujaf-180	199	18	)	)	PUNCT
gujaf-180	199	19	using	use	VERB
gujaf-180	199	20	stratified	stratified	ADJ
gujaf-180	199	21	and	and	CCONJ
gujaf-180	199	22	random	random	ADJ
gujaf-180	199	23	sampling	sampling	NOUN
gujaf-180	199	24	method	method	NOUN
gujaf-180	199	25	.	.	PUNCT
gujaf-180	200	1	the	the	DET
gujaf-180	200	2	reason	reason	NOUN
gujaf-180	200	3	for	for	ADP
gujaf-180	200	4	choosing	choose	VERB
gujaf-180	200	5	manufacturing	manufacturing	NOUN
gujaf-180	200	6	firms	firm	NOUN
gujaf-180	200	7	over	over	ADP
gujaf-180	200	8	other	other	ADJ
gujaf-180	200	9	firms	firm	NOUN
gujaf-180	200	10	listed	list	VERB
gujaf-180	200	11	on	on	ADP
gujaf-180	200	12	the	the	DET
gujaf-180	200	13	nigerian	nigerian	ADJ
gujaf-180	200	14	stock	stock	NOUN
gujaf-180	200	15	group	group	NOUN
gujaf-180	200	16	is	be	AUX
gujaf-180	200	17	because	because	SCONJ
gujaf-180	200	18	manufacturing	manufacturing	NOUN
gujaf-180	200	19	firms	firm	NOUN
gujaf-180	200	20	constitute	constitute	VERB
gujaf-180	200	21	the	the	DET
gujaf-180	200	22	major	major	ADJ
gujaf-180	200	23	area	area	NOUN
gujaf-180	200	24	where	where	SCONJ
gujaf-180	200	25	the	the	DET
gujaf-180	200	26	society	society	NOUN
gujaf-180	200	27	is	be	AUX
gujaf-180	200	28	affected	affect	VERB
gujaf-180	200	29	by	by	ADP
gujaf-180	200	30	these	these	DET
gujaf-180	200	31	companies	company	NOUN
gujaf-180	200	32	for	for	ADP
gujaf-180	200	33	example	example	NOUN
gujaf-180	200	34	water	water	NOUN
gujaf-180	200	35	pollution	pollution	NOUN
gujaf-180	200	36	,	,	PUNCT
gujaf-180	200	37	air	air	NOUN
gujaf-180	200	38	pollution	pollution	NOUN
gujaf-180	200	39	and	and	CCONJ
gujaf-180	200	40	soil	soil	NOUN
gujaf-180	200	41	pollution	pollution	NOUN
gujaf-180	200	42	.	.	PUNCT
gujaf-180	201	1	the	the	DET
gujaf-180	201	2	reasons	reason	NOUN
gujaf-180	201	3	for	for	ADP
gujaf-180	201	4	conducting	conduct	VERB
gujaf-180	201	5	the	the	DET
gujaf-180	201	6	study	study	NOUN
gujaf-180	201	7	from	from	ADP
gujaf-180	201	8	2010	2010	NUM
gujaf-180	201	9	is	be	AUX
gujaf-180	201	10	because	because	SCONJ
gujaf-180	201	11	the	the	DET
gujaf-180	201	12	world	world	NOUN
gujaf-180	201	13	just	just	ADV
gujaf-180	201	14	came	come	VERB
gujaf-180	201	15	out	out	ADP
gujaf-180	201	16	of	of	ADP
gujaf-180	201	17	recession	recession	NOUN
gujaf-180	201	18	during	during	ADP
gujaf-180	201	19	that	that	DET
gujaf-180	201	20	period	period	NOUN
gujaf-180	201	21	and	and	CCONJ
gujaf-180	201	22	ifrs	ifrs	PROPN
gujaf-180	201	23	(	(	PUNCT
gujaf-180	201	24	international	international	ADJ
gujaf-180	201	25	financial	financial	ADJ
gujaf-180	201	26	reporting	reporting	NOUN
gujaf-180	201	27	standard	standard	NOUN
gujaf-180	201	28	)	)	PUNCT
gujaf-180	201	29	was	be	AUX
gujaf-180	201	30	also	also	ADV
gujaf-180	201	31	adopted	adopt	VERB
gujaf-180	201	32	in	in	ADP
gujaf-180	201	33	nigeria	nigeria	PROPN
gujaf-180	201	34	in	in	ADP
gujaf-180	201	35	2010	2010	NUM
gujaf-180	201	36	.	.	PUNCT
gujaf-180	202	1	these	these	DET
gujaf-180	202	2	manufacturing	manufacture	VERB
gujaf-180	202	3	firms	firm	NOUN
gujaf-180	202	4	pollute	pollute	VERB
gujaf-180	202	5	the	the	DET
gujaf-180	202	6	society	society	NOUN
gujaf-180	202	7	and	and	CCONJ
gujaf-180	202	8	they	they	PRON
gujaf-180	202	9	are	be	AUX
gujaf-180	202	10	expected	expect	VERB
gujaf-180	202	11	to	to	PART
gujaf-180	202	12	bring	bring	VERB
gujaf-180	202	13	back	back	ADV
gujaf-180	202	14	part	part	NOUN
gujaf-180	202	15	of	of	ADP
gujaf-180	202	16	it	it	PRON
gujaf-180	202	17	to	to	ADP
gujaf-180	202	18	the	the	DET
gujaf-180	202	19	environment	environment	NOUN
gujaf-180	202	20	.	.	PUNCT
gujaf-180	203	1	the	the	DET
gujaf-180	203	2	study	study	NOUN
gujaf-180	203	3	adopted	adopt	VERB
gujaf-180	203	4	the	the	DET
gujaf-180	203	5	general	general	ADJ
gujaf-180	203	6	multiple	multiple	ADJ
gujaf-180	203	7	ordinary	ordinary	ADJ
gujaf-180	203	8	least	least	ADJ
gujaf-180	203	9	square	square	ADJ
gujaf-180	203	10	(	(	PUNCT
gujaf-180	203	11	mols	mols	PROPN
gujaf-180	203	12	)	)	PUNCT
gujaf-180	203	13	regression	regression	NOUN
gujaf-180	203	14	model	model	NOUN
gujaf-180	203	15	base	base	NOUN
gujaf-180	203	16	in	in	ADP
gujaf-180	203	17	line	line	NOUN
gujaf-180	203	18	with	with	ADP
gujaf-180	203	19	the	the	DET
gujaf-180	203	20	specific	specific	ADJ
gujaf-180	203	21	objective	objective	ADJ
gujaf-180	203	22	variables	variable	NOUN
gujaf-180	203	23	of	of	ADP
gujaf-180	203	24	the	the	DET
gujaf-180	203	25	study	study	NOUN
gujaf-180	203	26	.	.	PUNCT
gujaf-180	204	1	the	the	DET
gujaf-180	204	2	regression	regression	NOUN
gujaf-180	204	3	model	model	NOUN
gujaf-180	204	4	is	be	AUX
gujaf-180	204	5	as	as	SCONJ
gujaf-180	204	6	specified	specify	VERB
gujaf-180	204	7	by	by	ADP
gujaf-180	204	8	frances	frances	PROPN
gujaf-180	204	9	galton	galton	PROPN
gujaf-180	204	10	(	(	PUNCT
gujaf-180	204	11	1974	1974	NUM
gujaf-180	204	12	)	)	PUNCT
gujaf-180	204	13	modified	modify	VERB
gujaf-180	204	14	by	by	ADP
gujaf-180	204	15	nnamani	nnamani	NOUN
gujaf-180	204	16	,	,	PUNCT
gujaf-180	204	17	onyekwelu	onyekwelu	NOUN
gujaf-180	204	18	&	&	CCONJ
gujaf-180	204	19	ugwu	ugwu	PROPN
gujaf-180	204	20	(	(	PUNCT
gujaf-180	204	21	2017	2017	NUM
gujaf-180	204	22	)	)	PUNCT
gujaf-180	204	23	.	.	PUNCT
gujaf-180	205	1	to	to	PART
gujaf-180	205	2	empirically	empirically	ADV
gujaf-180	205	3	express	express	VERB
gujaf-180	205	4	the	the	DET
gujaf-180	205	5	relationship	relationship	NOUN
gujaf-180	205	6	between	between	ADP
gujaf-180	205	7	return	return	NOUN
gujaf-180	205	8	on	on	ADP
gujaf-180	205	9	assets	asset	NOUN
gujaf-180	205	10	and	and	CCONJ
gujaf-180	205	11	sustainability	sustainability	NOUN
gujaf-180	205	12	accounting	accounting	NOUN
gujaf-180	205	13	reports	report	NOUN
gujaf-180	205	14	of	of	ADP
gujaf-180	205	15	quoted	quote	VERB
gujaf-180	205	16	manufacturing	manufacturing	NOUN
gujaf-180	205	17	companies	company	NOUN
gujaf-180	205	18	in	in	ADP
gujaf-180	205	19	nigeria	nigeria	PROPN
gujaf-180	205	20	,	,	PUNCT
gujaf-180	205	21	the	the	DET
gujaf-180	205	22	base	base	NOUN
gujaf-180	205	23	line	line	NOUN
gujaf-180	205	24	model	model	NOUN
gujaf-180	205	25	equation	equation	NOUN
gujaf-180	205	26	is	be	AUX
gujaf-180	205	27	specified	specify	VERB
gujaf-180	205	28	as	as	ADP
gujaf-180	205	29	thus	thus	ADV
gujaf-180	205	30	;	;	PUNCT
gujaf-180	205	31	roait	roait	NOUN
gujaf-180	205	32	=	=	SYM
gujaf-180	205	33	β0	β0	PROPN
gujaf-180	205	34	+	+	CCONJ
gujaf-180	205	35	β1dpoit	β1dpoit	NOUN
gujaf-180	205	36	+	+	CCONJ
gujaf-180	205	37	β2crcit	β2crcit	NOUN
gujaf-180	205	38	+	+	CCONJ
gujaf-180	205	39	β3ercit	β3ercit	NOUN
gujaf-180	205	40	+	+	X
gujaf-180	205	41	β4r&dcit	β4r&dcit	X
gujaf-180	205	42	+	+	X
gujaf-180	205	43	eit	eit	INTJ
gujaf-180	205	44	where	where	SCONJ
gujaf-180	205	45	;	;	PUNCT
gujaf-180	205	46	i	i	PRON
gujaf-180	205	47	=	=	NOUN
gujaf-180	205	48	number	number	NOUN
gujaf-180	205	49	of	of	ADP
gujaf-180	205	50	companies	company	NOUN
gujaf-180	205	51	or	or	CCONJ
gujaf-180	205	52	cross	cross	NOUN
gujaf-180	205	53	section	section	NOUN
gujaf-180	205	54	t	t	PROPN
gujaf-180	205	55	=	=	PROPN
gujaf-180	205	56	no	no	PROPN
gujaf-180	205	57	of	of	ADP
gujaf-180	205	58	time	time	NOUN
gujaf-180	205	59	periods	period	NOUN
gujaf-180	205	60	roa	roa	PROPN
gujaf-180	205	61	=	=	PUNCT
gujaf-180	205	62	return	return	VERB
gujaf-180	205	63	on	on	ADP
gujaf-180	205	64	assets	asset	NOUN
gujaf-180	205	65	of	of	ADP
gujaf-180	205	66	quoted	quote	VERB
gujaf-180	205	67	manufacturing	manufacturing	NOUN
gujaf-180	205	68	companies	company	NOUN
gujaf-180	205	69	,	,	PUNCT
gujaf-180	205	70	β0	β0	NOUN
gujaf-180	205	71	=	=	PUNCT
gujaf-180	205	72	the	the	DET
gujaf-180	205	73	constant	constant	ADJ
gujaf-180	205	74	term	term	NOUN
gujaf-180	205	75	,	,	PUNCT
gujaf-180	205	76	dp	dp	NOUN
gujaf-180	205	77	=	=	NOUN
gujaf-180	205	78	dividend	dividend	NOUN
gujaf-180	205	79	policy	policy	NOUN
gujaf-180	205	80	,	,	PUNCT
gujaf-180	205	81	crc	crc	NOUN
gujaf-180	205	82	=	=	NOUN
gujaf-180	205	83	community	community	NOUN
gujaf-180	205	84	relation	relation	NOUN
gujaf-180	205	85	costs	cost	NOUN
gujaf-180	205	86	,	,	PUNCT
gujaf-180	205	87	erc	erc	PROPN
gujaf-180	205	88	=	=	PROPN
gujaf-180	205	89	employee	employee	NOUN
gujaf-180	205	90	relation	relation	NOUN
gujaf-180	205	91	costs	cost	NOUN
gujaf-180	205	92	,	,	PUNCT
gujaf-180	205	93	and	and	CCONJ
gujaf-180	205	94	r&dc	r&dc	PROPN
gujaf-180	205	95	=	=	SYM
gujaf-180	205	96	research	research	PROPN
gujaf-180	205	97	&	&	CCONJ
gujaf-180	205	98	development	development	NOUN
gujaf-180	205	99	costs	cost	NOUN
gujaf-180	205	100	,	,	PUNCT
gujaf-180	205	101	β1	β1	NOUN
gujaf-180	205	102	-	-	PUNCT
gujaf-180	205	103	4	4	NUM
gujaf-180	205	104	=	=	NUM
gujaf-180	205	105	coefficients	coefficient	NOUN
gujaf-180	205	106	estimated	estimate	VERB
gujaf-180	205	107	or	or	CCONJ
gujaf-180	205	108	the	the	DET
gujaf-180	205	109	coefficients	coefficient	NOUN
gujaf-180	205	110	of	of	ADP
gujaf-180	205	111	slope	slope	NOUN
gujaf-180	205	112	parameters	parameter	NOUN
gujaf-180	205	113	.	.	PUNCT
gujaf-180	206	1	et=	et=	NOUN
gujaf-180	206	2	error	error	NOUN
gujaf-180	206	3	term	term	NOUN
gujaf-180	206	4	.	.	PUNCT
gujaf-180	207	1	gusau	gusau	ADJ
gujaf-180	207	2	journal	journal	PROPN
gujaf-180	207	3	of	of	ADP
gujaf-180	207	4	accounting	accounting	NOUN
gujaf-180	207	5	and	and	CCONJ
gujaf-180	207	6	finance	finance	NOUN
gujaf-180	207	7	,	,	PUNCT
gujaf-180	207	8	vol	vol	NOUN
gujaf-180	207	9	.	.	PROPN
gujaf-180	207	10	3	3	NUM
gujaf-180	207	11	,	,	PUNCT
gujaf-180	207	12	issue	issue	NOUN
gujaf-180	207	13	3	3	NUM
gujaf-180	207	14	,	,	PUNCT
gujaf-180	207	15	october	october	PROPN
gujaf-180	207	16	,	,	PUNCT
gujaf-180	207	17	2022	2022	NUM
gujaf-180	207	18	57	57	NUM
gujaf-180	207	19	4	4	NUM
gujaf-180	207	20	.	.	PUNCT
gujaf-180	207	21	results	result	NOUN
gujaf-180	207	22	and	and	CCONJ
gujaf-180	207	23	discussion	discussion	NOUN
gujaf-180	207	24	of	of	ADP
gujaf-180	207	25	findings	finding	NOUN
gujaf-180	207	26	4.1	4.1	NUM
gujaf-180	207	27	descriptive	descriptive	ADJ
gujaf-180	207	28	statistic	statistic	NOUN
gujaf-180	207	29	analysis	analysis	NOUN
gujaf-180	207	30	table	table	NOUN
gujaf-180	207	31	1	1	NUM
gujaf-180	207	32	:	:	PUNCT
gujaf-180	207	33	descriptive	descriptive	ADJ
gujaf-180	207	34	statistics	statistic	NOUN
gujaf-180	207	35	roa	roa	PROPN
gujaf-180	207	36	dp	dp	PROPN
gujaf-180	207	37	crc	crc	PROPN
gujaf-180	207	38	erc	erc	PROPN
gujaf-180	207	39	r_d	r_d	PUNCT
gujaf-180	207	40	mean	mean	VERB
gujaf-180	207	41	0.064903	0.064903	NUM
gujaf-180	207	42	0.043952	0.043952	NUM
gujaf-180	207	43	0.014431	0.014431	NUM
gujaf-180	207	44	1.560304	1.560304	NUM
gujaf-180	207	45	0.137041	0.137041	NUM
gujaf-180	207	46	median	median	NOUN
gujaf-180	207	47	0.043126	0.043126	NUM
gujaf-180	208	1	0.022769	0.022769	NUM
gujaf-180	208	2	0.001526	0.001526	NUM
gujaf-180	208	3	0.090413	0.090413	NUM
gujaf-180	208	4	0.004291	0.004291	NUM
gujaf-180	208	5	maximum	maximum	ADJ
gujaf-180	208	6	3.237088	3.237088	NUM
gujaf-180	208	7	0.487146	0.487146	NUM
gujaf-180	208	8	1.968699	1.968699	NUM
gujaf-180	208	9	376.9860	376.9860	NUM
gujaf-180	208	10	21.80103	21.80103	NUM
gujaf-180	208	11	minimum	minimum	ADJ
gujaf-180	208	12	-2.359907	-2.359907	NOUN
gujaf-180	208	13	0.000000	0.000000	NUM
gujaf-180	208	14	0.000000	0.000000	NUM
gujaf-180	208	15	0.003173	0.003173	NUM
gujaf-180	208	16	0.000000	0.000000	NUM
gujaf-180	208	17	std	std	NOUN
gujaf-180	208	18	.	.	PUNCT
gujaf-180	209	1	dev	dev	PROPN
gujaf-180	209	2	.	.	PUNCT
gujaf-180	210	1	0.303419	0.303419	NUM
gujaf-180	210	2	0.060109	0.060109	NUM
gujaf-180	210	3	0.121754	0.121754	NUM
gujaf-180	210	4	23.19431	23.19431	NUM
gujaf-180	210	5	1.357415	1.357415	NUM
gujaf-180	210	6	skewness	skewness	NOUN
gujaf-180	210	7	2.390875	2.390875	NUM
gujaf-180	210	8	2.862122	2.862122	NUM
gujaf-180	210	9	15.76020	15.76020	NUM
gujaf-180	210	10	16.15435	16.15435	NUM
gujaf-180	210	11	15.50915	15.50915	NUM
gujaf-180	210	12	kurtosis	kurtosis	NOUN
gujaf-180	210	13	63.39361	63.39361	NUM
gujaf-180	210	14	15.95867	15.95867	NUM
gujaf-180	210	15	253.3415	253.3415	NUM
gujaf-180	210	16	261.9767	261.9767	NUM
gujaf-180	210	17	247.6523	247.6523	NUM
gujaf-180	210	18	jarque	jarque	NOUN
gujaf-180	210	19	-	-	PUNCT
gujaf-180	210	20	bera	bera	NOUN
gujaf-180	210	21	40372.78	40372.78	NUM
gujaf-180	210	22	2199.272	2199.272	NUM
gujaf-180	210	23	700308.2	700308.2	NUM
gujaf-180	210	24	749240.5	749240.5	NUM
gujaf-180	210	25	668985.9	668985.9	NUM
gujaf-180	210	26	probability	probability	NOUN
gujaf-180	210	27	0.000000	0.000000	NUM
gujaf-180	210	28	0.000000	0.000000	NUM
gujaf-180	210	29	0.000000	0.000000	NUM
gujaf-180	210	30	0.000000	0.000000	NUM
gujaf-180	210	31	0.000000	0.000000	NUM
gujaf-180	210	32	source	source	NOUN
gujaf-180	210	33	:	:	PUNCT
gujaf-180	210	34	researcher	researcher	NOUN
gujaf-180	210	35	’s	’s	PART
gujaf-180	210	36	computation	computation	NOUN
gujaf-180	210	37	,	,	PUNCT
gujaf-180	210	38	2021	2021	NUM
gujaf-180	210	39	.	.	PUNCT
gujaf-180	211	1	table	table	NOUN
gujaf-180	211	2	1	1	NUM
gujaf-180	211	3	above	above	ADP
gujaf-180	211	4	reports	report	VERB
gujaf-180	211	5	the	the	DET
gujaf-180	211	6	descriptive	descriptive	ADJ
gujaf-180	211	7	statistic	statistic	NOUN
gujaf-180	211	8	such	such	ADJ
gujaf-180	211	9	as	as	ADP
gujaf-180	211	10	mean	mean	ADJ
gujaf-180	211	11	,	,	PUNCT
gujaf-180	211	12	median	median	ADJ
gujaf-180	211	13	,	,	PUNCT
gujaf-180	211	14	standard	standard	ADJ
gujaf-180	211	15	deviation	deviation	NOUN
gujaf-180	211	16	,	,	PUNCT
gujaf-180	211	17	maximum	maximum	ADJ
gujaf-180	211	18	,	,	PUNCT
gujaf-180	211	19	minimum	minimum	ADJ
gujaf-180	211	20	,	,	PUNCT
gujaf-180	211	21	jarque	jarque	NOUN
gujaf-180	211	22	-	-	PUNCT
gujaf-180	211	23	bera	bera	NOUN
gujaf-180	211	24	,	,	PUNCT
gujaf-180	211	25	kurtosis	kurtosis	NOUN
gujaf-180	211	26	and	and	CCONJ
gujaf-180	211	27	skewness	skewness	NOUN
gujaf-180	211	28	.	.	PUNCT
gujaf-180	212	1	average	average	ADJ
gujaf-180	212	2	return	return	NOUN
gujaf-180	212	3	on	on	ADP
gujaf-180	212	4	asset	asset	NOUN
gujaf-180	212	5	is	be	AUX
gujaf-180	212	6	0.064	0.064	NUM
gujaf-180	212	7	and	and	CCONJ
gujaf-180	212	8	median	median	ADJ
gujaf-180	212	9	value	value	NOUN
gujaf-180	212	10	of	of	ADP
gujaf-180	212	11	0.043	0.043	NUM
gujaf-180	212	12	.	.	PUNCT
gujaf-180	213	1	the	the	DET
gujaf-180	213	2	standard	standard	ADJ
gujaf-180	213	3	deviation	deviation	NOUN
gujaf-180	213	4	of	of	ADP
gujaf-180	213	5	0.303	0.303	NUM
gujaf-180	213	6	,	,	PUNCT
gujaf-180	213	7	indicates	indicate	VERB
gujaf-180	213	8	the	the	DET
gujaf-180	213	9	existence	existence	NOUN
gujaf-180	213	10	of	of	ADP
gujaf-180	213	11	low	low	ADJ
gujaf-180	213	12	degree	degree	NOUN
gujaf-180	213	13	of	of	ADP
gujaf-180	213	14	disparity	disparity	NOUN
gujaf-180	213	15	among	among	ADP
gujaf-180	213	16	the	the	DET
gujaf-180	213	17	firms	firm	NOUN
gujaf-180	213	18	roa	roa	VERB
gujaf-180	213	19	.	.	PUNCT
gujaf-180	214	1	it	it	PRON
gujaf-180	214	2	shows	show	VERB
gujaf-180	214	3	that	that	SCONJ
gujaf-180	214	4	their	their	PRON
gujaf-180	214	5	roa	roa	NOUN
gujaf-180	214	6	is	be	AUX
gujaf-180	214	7	close	close	ADJ
gujaf-180	214	8	.	.	PUNCT
gujaf-180	215	1	more	more	ADV
gujaf-180	215	2	so	so	ADV
gujaf-180	215	3	,	,	PUNCT
gujaf-180	215	4	the	the	DET
gujaf-180	215	5	maximum	maximum	NOUN
gujaf-180	215	6	of	of	ADP
gujaf-180	215	7	roa	roa	PROPN
gujaf-180	215	8	is	be	AUX
gujaf-180	215	9	3.23	3.23	NUM
gujaf-180	215	10	,	,	PUNCT
gujaf-180	215	11	while	while	SCONJ
gujaf-180	215	12	-2.359	-2.359	PRON
gujaf-180	215	13	is	be	AUX
gujaf-180	215	14	the	the	DET
gujaf-180	215	15	minimum	minimum	NOUN
gujaf-180	215	16	.	.	PUNCT
gujaf-180	216	1	4.1.2	4.1.2	NUM
gujaf-180	216	2	panel	panel	NOUN
gujaf-180	216	3	unit	unit	NOUN
gujaf-180	216	4	root	root	PROPN
gujaf-180	216	5	test	test	NOUN
gujaf-180	216	6	result	result	NOUN
gujaf-180	216	7	table	table	NOUN
gujaf-180	216	8	2	2	NUM
gujaf-180	216	9	panel	panel	NOUN
gujaf-180	216	10	unit	unit	NOUN
gujaf-180	216	11	root	root	PROPN
gujaf-180	216	12	test	test	NOUN
gujaf-180	216	13	variable	variable	PROPN
gujaf-180	216	14	llc(levin	llc(levin	PROPN
gujaf-180	216	15	,	,	PUNCT
gujaf-180	216	16	lin	lin	PROPN
gujaf-180	216	17	&	&	CCONJ
gujaf-180	216	18	chu	chu	PROPN
gujaf-180	216	19	t	t	PROPN
gujaf-180	216	20	*	*	PROPN
gujaf-180	216	21	)	)	PUNCT
gujaf-180	216	22	lps(im	lps(im	NOUN
gujaf-180	216	23	,	,	PUNCT
gujaf-180	216	24	pesaran	pesaran	NOUN
gujaf-180	216	25	and	and	CCONJ
gujaf-180	216	26	shin	shin	NOUN
gujaf-180	216	27	w	w	NOUN
gujaf-180	216	28	-	-	PUNCT
gujaf-180	216	29	stat	stat	NOUN
gujaf-180	216	30	)	)	PUNCT
gujaf-180	216	31	order	order	NOUN
gujaf-180	216	32	of	of	ADP
gujaf-180	216	33	integration	integration	NOUN
gujaf-180	216	34	remarks	remark	VERB
gujaf-180	216	35	statistics	statistic	NOUN
gujaf-180	216	36	p	p	ADJ
gujaf-180	216	37	-	-	PUNCT
gujaf-180	216	38	value	value	NOUN
gujaf-180	216	39	statistics	statistic	NOUN
gujaf-180	216	40	p	p	NOUN
gujaf-180	216	41	-	-	PUNCT
gujaf-180	216	42	value	value	NOUN
gujaf-180	216	43	crc	crc	NOUN
gujaf-180	216	44	-6.12411	-6.12411	NOUN
gujaf-180	216	45	0.0000	0.0000	NUM
gujaf-180	216	46	-2.48152	-2.48152	NOUN
gujaf-180	217	1	0.0065	0.0065	NUM
gujaf-180	217	2	i(0	i(0	PROPN
gujaf-180	217	3	)	)	PUNCT
gujaf-180	217	4	stationary	stationary	NOUN
gujaf-180	217	5	at	at	ADP
gujaf-180	217	6	level	level	NOUN
gujaf-180	217	7	dp	dp	NOUN
gujaf-180	217	8	-13.9791	-13.9791	PUNCT
gujaf-180	217	9	0.0000	0.0000	NUM
gujaf-180	217	10	-5.98683	-5.98683	NOUN
gujaf-180	217	11	0.00000	0.00000	NUM
gujaf-180	217	12	i(0	i(0	PROPN
gujaf-180	217	13	)	)	PUNCT
gujaf-180	217	14	stationary	stationary	NOUN
gujaf-180	217	15	at	at	ADP
gujaf-180	217	16	level	level	NOUN
gujaf-180	217	17	erc	erc	PROPN
gujaf-180	217	18	-6.31463	-6.31463	PROPN
gujaf-180	217	19	0.0079	0.0079	NUM
gujaf-180	217	20	-2.97528	-2.97528	X
gujaf-180	217	21	0.0015	0.0015	NUM
gujaf-180	218	1	i(0	i(0	PROPN
gujaf-180	218	2	)	)	PUNCT
gujaf-180	218	3	stationary	stationary	NOUN
gujaf-180	218	4	at	at	ADP
gujaf-180	218	5	level	level	NOUN
gujaf-180	218	6	r_d	r_d	NOUN
gujaf-180	218	7	-17.8788	-17.8788	PUNCT
gujaf-180	219	1	0.0000	0.0000	NUM
gujaf-180	219	2	-8.93847	-8.93847	NOUN
gujaf-180	219	3	0.00000	0.00000	NUM
gujaf-180	219	4	i(0	i(0	NOUN
gujaf-180	219	5	)	)	PUNCT
gujaf-180	219	6	stationary	stationary	NOUN
gujaf-180	219	7	at	at	ADP
gujaf-180	219	8	level	level	NOUN
gujaf-180	219	9	roa	roa	NOUN
gujaf-180	219	10	-9.16390	-9.16390	NOUN
gujaf-180	219	11	0.0000	0.0000	NUM
gujaf-180	219	12	-4.27973	-4.27973	NOUN
gujaf-180	220	1	0.0000	0.0000	NUM
gujaf-180	220	2	i(0	i(0	NOUN
gujaf-180	220	3	)	)	PUNCT
gujaf-180	220	4	stationary	stationary	NOUN
gujaf-180	220	5	at	at	ADP
gujaf-180	220	6	level	level	NOUN
gujaf-180	220	7	source	source	NOUN
gujaf-180	220	8	:	:	PUNCT
gujaf-180	220	9	researcher	researcher	NOUN
gujaf-180	220	10	’s	’s	PART
gujaf-180	220	11	computation	computation	NOUN
gujaf-180	220	12	,	,	PUNCT
gujaf-180	220	13	2021	2021	NUM
gujaf-180	220	14	gusau	gusau	ADJ
gujaf-180	220	15	journal	journal	NOUN
gujaf-180	220	16	of	of	ADP
gujaf-180	220	17	accounting	accounting	NOUN
gujaf-180	220	18	and	and	CCONJ
gujaf-180	220	19	finance	finance	NOUN
gujaf-180	220	20	,	,	PUNCT
gujaf-180	220	21	vol	vol	NOUN
gujaf-180	220	22	.	.	PROPN
gujaf-180	221	1	3	3	NUM
gujaf-180	221	2	,	,	PUNCT
gujaf-180	221	3	issue	issue	NOUN
gujaf-180	221	4	3	3	NUM
gujaf-180	221	5	,	,	PUNCT
gujaf-180	221	6	october	october	PROPN
gujaf-180	221	7	,	,	PUNCT
gujaf-180	221	8	2022	2022	NUM
gujaf-180	221	9	58	58	NUM
gujaf-180	221	10	carrying	carry	VERB
gujaf-180	221	11	out	out	ADP
gujaf-180	221	12	unit	unit	NOUN
gujaf-180	221	13	root	root	NOUN
gujaf-180	221	14	test	test	NOUN
gujaf-180	221	15	before	before	ADP
gujaf-180	221	16	estimating	estimate	VERB
gujaf-180	221	17	the	the	DET
gujaf-180	221	18	model	model	NOUN
gujaf-180	221	19	was	be	AUX
gujaf-180	221	20	a	a	DET
gujaf-180	221	21	necessary	necessary	ADJ
gujaf-180	221	22	step	step	NOUN
gujaf-180	221	23	in	in	ADP
gujaf-180	221	24	order	order	NOUN
gujaf-180	221	25	to	to	PART
gujaf-180	221	26	choose	choose	VERB
gujaf-180	221	27	the	the	DET
gujaf-180	221	28	most	most	ADV
gujaf-180	221	29	appropriate	appropriate	ADJ
gujaf-180	221	30	estimating	estimate	VERB
gujaf-180	221	31	technique	technique	NOUN
gujaf-180	221	32	.	.	PUNCT
gujaf-180	222	1	studies	study	NOUN
gujaf-180	222	2	have	have	AUX
gujaf-180	222	3	shown	show	VERB
gujaf-180	222	4	that	that	SCONJ
gujaf-180	222	5	panel	panel	NOUN
gujaf-180	222	6	data	datum	NOUN
gujaf-180	222	7	have	have	VERB
gujaf-180	222	8	tendency	tendency	NOUN
gujaf-180	222	9	of	of	ADP
gujaf-180	222	10	been	be	AUX
gujaf-180	222	11	mean	mean	ADJ
gujaf-180	222	12	variant	variant	NOUN
gujaf-180	222	13	and	and	CCONJ
gujaf-180	222	14	therefore	therefore	ADV
gujaf-180	222	15	,	,	PUNCT
gujaf-180	222	16	there	there	PRON
gujaf-180	222	17	was	be	VERB
gujaf-180	222	18	need	need	NOUN
gujaf-180	222	19	to	to	PART
gujaf-180	222	20	test	test	VERB
gujaf-180	222	21	the	the	DET
gujaf-180	222	22	stationarity	stationarity	NOUN
gujaf-180	222	23	condition	condition	NOUN
gujaf-180	222	24	of	of	ADP
gujaf-180	222	25	these	these	DET
gujaf-180	222	26	variables	variable	NOUN
gujaf-180	222	27	.	.	PUNCT
gujaf-180	223	1	also	also	ADV
gujaf-180	223	2	,	,	PUNCT
gujaf-180	223	3	the	the	DET
gujaf-180	223	4	prevailing	prevail	VERB
gujaf-180	223	5	problem	problem	NOUN
gujaf-180	223	6	of	of	ADP
gujaf-180	223	7	spurious	spurious	ADJ
gujaf-180	223	8	regression	regression	NOUN
gujaf-180	223	9	had	have	AUX
gujaf-180	223	10	necessitated	necessitate	VERB
gujaf-180	223	11	the	the	DET
gujaf-180	223	12	test	test	NOUN
gujaf-180	223	13	for	for	ADP
gujaf-180	223	14	unit	unit	NOUN
gujaf-180	223	15	root	root	NOUN
gujaf-180	223	16	of	of	ADP
gujaf-180	223	17	panel	panel	NOUN
gujaf-180	223	18	series	series	NOUN
gujaf-180	223	19	variables	variable	NOUN
gujaf-180	223	20	.	.	PUNCT
gujaf-180	224	1	however	however	ADV
gujaf-180	224	2	,	,	PUNCT
gujaf-180	224	3	examining	examine	VERB
gujaf-180	224	4	the	the	DET
gujaf-180	224	5	stationary	stationary	ADJ
gujaf-180	224	6	property	property	NOUN
gujaf-180	224	7	of	of	ADP
gujaf-180	224	8	panel	panel	NOUN
gujaf-180	224	9	data	datum	NOUN
gujaf-180	224	10	series	series	PROPN
gujaf-180	224	11	prior	prior	ADV
gujaf-180	224	12	to	to	ADP
gujaf-180	224	13	analysis	analysis	NOUN
gujaf-180	224	14	the	the	DET
gujaf-180	224	15	relationship	relationship	NOUN
gujaf-180	224	16	among	among	ADP
gujaf-180	224	17	the	the	DET
gujaf-180	224	18	variables	variable	NOUN
gujaf-180	224	19	has	have	AUX
gujaf-180	224	20	been	be	AUX
gujaf-180	224	21	described	describe	VERB
gujaf-180	224	22	as	as	ADP
gujaf-180	224	23	fundamental	fundamental	ADJ
gujaf-180	224	24	due	due	ADP
gujaf-180	224	25	to	to	ADP
gujaf-180	224	26	the	the	DET
gujaf-180	224	27	challenges	challenge	NOUN
gujaf-180	224	28	posed	pose	VERB
gujaf-180	224	29	by	by	ADP
gujaf-180	224	30	non	non	ADJ
gujaf-180	224	31	-	-	ADJ
gujaf-180	224	32	stationary	stationary	ADJ
gujaf-180	224	33	series	series	NOUN
gujaf-180	224	34	in	in	ADP
gujaf-180	224	35	regression	regression	NOUN
gujaf-180	224	36	analysis	analysis	NOUN
gujaf-180	224	37	.	.	PUNCT
gujaf-180	225	1	this	this	PRON
gujaf-180	225	2	is	be	AUX
gujaf-180	225	3	important	important	ADJ
gujaf-180	225	4	as	as	ADP
gujaf-180	225	5	the	the	DET
gujaf-180	225	6	proposed	propose	VERB
gujaf-180	225	7	methodology	methodology	NOUN
gujaf-180	225	8	(	(	PUNCT
gujaf-180	225	9	panel	panel	NOUN
gujaf-180	225	10	regression	regression	NOUN
gujaf-180	225	11	)	)	PUNCT
gujaf-180	225	12	for	for	ADP
gujaf-180	225	13	the	the	DET
gujaf-180	225	14	analysis	analysis	NOUN
gujaf-180	225	15	can	can	AUX
gujaf-180	225	16	only	only	ADV
gujaf-180	225	17	be	be	AUX
gujaf-180	225	18	used	use	VERB
gujaf-180	225	19	to	to	PART
gujaf-180	225	20	estimate	estimate	VERB
gujaf-180	225	21	models	model	NOUN
gujaf-180	225	22	involving	involve	VERB
gujaf-180	225	23	variables	variable	NOUN
gujaf-180	225	24	that	that	PRON
gujaf-180	225	25	are	be	AUX
gujaf-180	225	26	integrated	integrate	VERB
gujaf-180	225	27	of	of	ADP
gujaf-180	225	28	order	order	NOUN
gujaf-180	225	29	zero	zero	NUM
gujaf-180	225	30	i(0	i(0	PROPN
gujaf-180	225	31	)	)	PUNCT
gujaf-180	225	32	.	.	PUNCT
gujaf-180	226	1	table	table	NOUN
gujaf-180	226	2	3	3	NUM
gujaf-180	226	3	.	.	PUNCT
gujaf-180	226	4	correlation	correlation	NOUN
gujaf-180	226	5	analysis	analysis	NOUN
gujaf-180	226	6	:	:	PUNCT
gujaf-180	226	7	ordinary	ordinary	ADJ
gujaf-180	226	8	correlation	correlation	NOUN
gujaf-180	226	9	analysis	analysis	NOUN
gujaf-180	226	10	:	:	PUNCT
gujaf-180	226	11	ordinary	ordinary	ADJ
gujaf-180	226	12	correlation	correlation	NOUN
gujaf-180	226	13	probability	probability	NOUN
gujaf-180	226	14	roa	roa	NOUN
gujaf-180	226	15	r_d	r_d	PROPN
gujaf-180	226	16	erc	erc	ADJ
gujaf-180	226	17	dp	dp	NOUN
gujaf-180	226	18	crc	crc	NOUN
gujaf-180	226	19	roa	roa	PROPN
gujaf-180	226	20	1.0000	1.0000	NUM
gujaf-180	226	21	r_d	r_d	NOUN
gujaf-180	226	22	-0.0996	-0.0996	NOUN
gujaf-180	227	1	1.0000	1.0000	NUM
gujaf-180	227	2	0.1068	0.1068	NUM
gujaf-180	227	3	----	----	PUNCT
gujaf-180	228	1	erc	erc	ADJ
gujaf-180	228	2	-0.0822	-0.0822	NOUN
gujaf-180	228	3	0.1869	0.1869	NUM
gujaf-180	228	4	1.0000	1.0000	NUM
gujaf-180	228	5	0.1838	0.1838	NUM
gujaf-180	228	6	0.0000	0.0000	NUM
gujaf-180	228	7	----	----	PUNCT
gujaf-180	229	1	dp	dp	PROPN
gujaf-180	229	2	0.0828	0.0828	NUM
gujaf-180	229	3	-0.0572	-0.0572	NOUN
gujaf-180	229	4	-0.0462	-0.0462	PUNCT
gujaf-180	230	1	1.0000	1.0000	NUM
gujaf-180	230	2	0.1806	0.1806	NUM
gujaf-180	230	3	0.3532	0.3532	NUM
gujaf-180	230	4	0.4550	0.4550	NUM
gujaf-180	230	5	----	----	PUNCT
gujaf-180	230	6	crc	crc	NOUN
gujaf-180	230	7	-0.0859	-0.0859	NOUN
gujaf-180	230	8	0.1764	0.1764	NUM
gujaf-180	230	9	0.1915	0.1915	NUM
gujaf-180	230	10	-0.0415	-0.0415	NOUN
gujaf-180	230	11	1.0000	1.0000	NUM
gujaf-180	230	12	0.1648	0.1648	NUM
gujaf-180	230	13	0.0000	0.0000	NUM
gujaf-180	230	14	0.0000	0.0000	NUM
gujaf-180	230	15	0.5024	0.5024	NUM
gujaf-180	230	16	----	----	PUNCT
gujaf-180	230	17	source	source	NOUN
gujaf-180	230	18	:	:	PUNCT
gujaf-180	230	19	researcher	researcher	NOUN
gujaf-180	230	20	’s	’s	PART
gujaf-180	230	21	computation	computation	NOUN
gujaf-180	230	22	,	,	PUNCT
gujaf-180	230	23	2021	2021	NUM
gujaf-180	230	24	the	the	DET
gujaf-180	230	25	correlation	correlation	NOUN
gujaf-180	230	26	results	result	VERB
gujaf-180	230	27	in	in	ADP
gujaf-180	230	28	table	table	NOUN
gujaf-180	230	29	3	3	NUM
gujaf-180	230	30	showed	show	VERB
gujaf-180	230	31	that	that	SCONJ
gujaf-180	230	32	rd	rd	NOUN
gujaf-180	230	33	cost	cost	NOUN
gujaf-180	230	34	of	of	ADP
gujaf-180	230	35	the	the	DET
gujaf-180	230	36	firms	firm	NOUN
gujaf-180	230	37	do	do	AUX
gujaf-180	230	38	exhibit	exhibit	VERB
gujaf-180	230	39	weak	weak	ADJ
gujaf-180	230	40	statistical	statistical	ADJ
gujaf-180	230	41	correlation	correlation	NOUN
gujaf-180	230	42	with	with	ADP
gujaf-180	230	43	erc	erc	PROPN
gujaf-180	230	44	(	(	PUNCT
gujaf-180	230	45	r=-0.1869,p<0.05	r=-0.1869,p<0.05	PROPN
gujaf-180	230	46	)	)	PUNCT
gujaf-180	230	47	and	and	CCONJ
gujaf-180	230	48	crc	crc	NOUN
gujaf-180	230	49	of	of	ADP
gujaf-180	230	50	the	the	DET
gujaf-180	230	51	firms(r=	firms(r=	PROPN
gujaf-180	230	52	0.1764,p<0.05	0.1764,p<0.05	NOUN
gujaf-180	230	53	)	)	PUNCT
gujaf-180	230	54	..	..	PUNCT
gujaf-180	231	1	crc	crc	NOUN
gujaf-180	231	2	exhibit	exhibit	VERB
gujaf-180	231	3	weak	weak	ADJ
gujaf-180	231	4	correlation	correlation	NOUN
gujaf-180	231	5	with	with	ADP
gujaf-180	231	6	other	other	ADJ
gujaf-180	231	7	explanatory	explanatory	ADJ
gujaf-180	231	8	variables	variable	NOUN
gujaf-180	231	9	such	such	ADJ
gujaf-180	231	10	as	as	ADP
gujaf-180	231	11	erc(r=0.1915,p<0.05	erc(r=0.1915,p<0.05	NOUN
gujaf-180	231	12	)	)	PUNCT
gujaf-180	231	13	and	and	CCONJ
gujaf-180	231	14	rd(r=0.17644	rd(r=0.17644	NOUN
gujaf-180	231	15	,	,	PUNCT
gujaf-180	231	16	p<0.05	p<0.05	NOUN
gujaf-180	231	17	)	)	PUNCT
gujaf-180	231	18	..	..	PUNCT
gujaf-180	232	1	it	it	PRON
gujaf-180	232	2	can	can	AUX
gujaf-180	232	3	be	be	AUX
gujaf-180	232	4	deduced	deduce	VERB
gujaf-180	232	5	from	from	ADP
gujaf-180	232	6	the	the	DET
gujaf-180	232	7	correlation	correlation	NOUN
gujaf-180	232	8	analysis	analysis	NOUN
gujaf-180	232	9	that	that	SCONJ
gujaf-180	232	10	low	low	ADJ
gujaf-180	232	11	level	level	NOUN
gujaf-180	232	12	of	of	ADP
gujaf-180	232	13	correlation	correlation	NOUN
gujaf-180	232	14	was	be	AUX
gujaf-180	232	15	observed	observe	VERB
gujaf-180	232	16	among	among	ADP
gujaf-180	232	17	the	the	DET
gujaf-180	232	18	explanatory	explanatory	ADJ
gujaf-180	232	19	variables	variable	NOUN
gujaf-180	232	20	.	.	PUNCT
gujaf-180	233	1	this	this	PRON
gujaf-180	233	2	implies	imply	VERB
gujaf-180	233	3	the	the	DET
gujaf-180	233	4	less	less	ADJ
gujaf-180	233	5	likelihood	likelihood	NOUN
gujaf-180	233	6	of	of	ADP
gujaf-180	233	7	encountering	encounter	VERB
gujaf-180	233	8	multicollinearity	multicollinearity	NOUN
gujaf-180	233	9	problem	problem	NOUN
gujaf-180	233	10	which	which	PRON
gujaf-180	233	11	may	may	AUX
gujaf-180	233	12	understate	understate	VERB
gujaf-180	233	13	or	or	CCONJ
gujaf-180	233	14	overstate	overstate	VERB
gujaf-180	233	15	the	the	DET
gujaf-180	233	16	standard	standard	ADJ
gujaf-180	233	17	errors	error	NOUN
gujaf-180	233	18	and	and	CCONJ
gujaf-180	233	19	thereby	thereby	ADV
gujaf-180	233	20	lead	lead	VERB
gujaf-180	233	21	to	to	ADP
gujaf-180	233	22	wrong	wrong	ADJ
gujaf-180	233	23	inference	inference	NOUN
gujaf-180	233	24	about	about	ADP
gujaf-180	233	25	the	the	DET
gujaf-180	233	26	behaviour	behaviour	NOUN
gujaf-180	233	27	of	of	ADP
gujaf-180	233	28	the	the	DET
gujaf-180	233	29	variable	variable	NOUN
gujaf-180	233	30	.	.	PUNCT
gujaf-180	234	1	multicollinearity	multicollinearity	NOUN
gujaf-180	234	2	problem	problem	NOUN
gujaf-180	234	3	occurs	occur	VERB
gujaf-180	234	4	when	when	SCONJ
gujaf-180	234	5	independent	independent	ADJ
gujaf-180	234	6	variables	variable	NOUN
gujaf-180	234	7	in	in	ADP
gujaf-180	234	8	a	a	DET
gujaf-180	234	9	regression	regression	NOUN
gujaf-180	234	10	model	model	NOUN
gujaf-180	234	11	are	be	AUX
gujaf-180	234	12	correlated	correlate	VERB
gujaf-180	234	13	.	.	PUNCT
gujaf-180	235	1	this	this	DET
gujaf-180	235	2	correlation	correlation	NOUN
gujaf-180	235	3	is	be	AUX
gujaf-180	235	4	a	a	DET
gujaf-180	235	5	problem	problem	NOUN
gujaf-180	235	6	because	because	SCONJ
gujaf-180	235	7	independent	independent	ADJ
gujaf-180	235	8	variables	variable	NOUN
gujaf-180	235	9	should	should	AUX
gujaf-180	235	10	be	be	AUX
gujaf-180	235	11	independent	independent	ADJ
gujaf-180	235	12	.	.	PUNCT
gujaf-180	236	1	if	if	SCONJ
gujaf-180	236	2	the	the	DET
gujaf-180	236	3	degree	degree	NOUN
gujaf-180	236	4	of	of	ADP
gujaf-180	236	5	correlation	correlation	NOUN
gujaf-180	236	6	between	between	ADP
gujaf-180	236	7	variables	variable	NOUN
gujaf-180	236	8	is	be	AUX
gujaf-180	236	9	high	high	ADJ
gujaf-180	236	10	enough	enough	ADV
gujaf-180	236	11	,	,	PUNCT
gujaf-180	236	12	it	it	PRON
gujaf-180	236	13	can	can	AUX
gujaf-180	236	14	cause	cause	VERB
gujaf-180	236	15	problems	problem	NOUN
gujaf-180	236	16	when	when	SCONJ
gujaf-180	236	17	fitting	fit	VERB
gujaf-180	236	18	the	the	DET
gujaf-180	236	19	model	model	NOUN
gujaf-180	236	20	and	and	CCONJ
gujaf-180	236	21	interpreting	interpret	VERB
gujaf-180	236	22	the	the	DET
gujaf-180	236	23	results	result	NOUN
gujaf-180	236	24	.	.	PUNCT
gujaf-180	237	1	gusau	gusau	ADJ
gujaf-180	237	2	journal	journal	PROPN
gujaf-180	237	3	of	of	ADP
gujaf-180	237	4	accounting	accounting	NOUN
gujaf-180	237	5	and	and	CCONJ
gujaf-180	237	6	finance	finance	NOUN
gujaf-180	237	7	,	,	PUNCT
gujaf-180	237	8	vol	vol	NOUN
gujaf-180	237	9	.	.	PROPN
gujaf-180	237	10	3	3	NUM
gujaf-180	237	11	,	,	PUNCT
gujaf-180	237	12	issue	issue	NOUN
gujaf-180	237	13	3	3	NUM
gujaf-180	237	14	,	,	PUNCT
gujaf-180	237	15	october	october	PROPN
gujaf-180	237	16	,	,	PUNCT
gujaf-180	237	17	2022	2022	NUM
gujaf-180	237	18	59	59	NUM
gujaf-180	237	19	table	table	NOUN
gujaf-180	237	20	4	4	NUM
gujaf-180	237	21	:	:	PUNCT
gujaf-180	237	22	variance	variance	NOUN
gujaf-180	237	23	inflation	inflation	NOUN
gujaf-180	237	24	factor	factor	NOUN
gujaf-180	237	25	vif	vif	NOUN
gujaf-180	237	26	1	1	NUM
gujaf-180	237	27	/	/	SYM
gujaf-180	237	28	vif	vif	NOUN
gujaf-180	237	29	erd	erd	NOUN
gujaf-180	237	30	2.02	2.02	NUM
gujaf-180	237	31	0.495	0.495	NUM
gujaf-180	237	32	crd	crd	NOUN
gujaf-180	237	33	3.06	3.06	NUM
gujaf-180	237	34	0.326	0.326	NUM
gujaf-180	237	35	rd	rd	NOUN
gujaf-180	238	1	3.13	3.13	NUM
gujaf-180	238	2	0.319	0.319	NUM
gujaf-180	239	1	drd	drd	NOUN
gujaf-180	239	2	1.01	1.01	NUM
gujaf-180	239	3	0.991	0.991	NUM
gujaf-180	239	4	source	source	NOUN
gujaf-180	239	5	:	:	PUNCT
gujaf-180	239	6	researchers	researcher	NOUN
gujaf-180	239	7	computation	computation	VERB
gujaf-180	239	8	2021	2021	NUM
gujaf-180	239	9	multicollinearity	multicollinearity	NOUN
gujaf-180	239	10	test	test	NOUN
gujaf-180	239	11	the	the	DET
gujaf-180	239	12	correlation	correlation	NOUN
gujaf-180	239	13	results	result	VERB
gujaf-180	239	14	in	in	ADP
gujaf-180	239	15	table	table	NOUN
gujaf-180	239	16	4	4	NUM
gujaf-180	239	17	report	report	NOUN
gujaf-180	239	18	the	the	DET
gujaf-180	239	19	variance	variance	NOUN
gujaf-180	239	20	inflation	inflation	NOUN
gujaf-180	239	21	factors	factor	NOUN
gujaf-180	239	22	of	of	ADP
gujaf-180	239	23	the	the	DET
gujaf-180	239	24	study	study	NOUN
gujaf-180	239	25	.	.	PUNCT
gujaf-180	240	1	the	the	DET
gujaf-180	240	2	centred	centred	ADJ
gujaf-180	240	3	vif	vif	NOUN
gujaf-180	240	4	should	should	AUX
gujaf-180	240	5	be	be	AUX
gujaf-180	240	6	less	less	ADJ
gujaf-180	240	7	than	than	ADP
gujaf-180	240	8	4	4	NUM
gujaf-180	240	9	in	in	ADP
gujaf-180	240	10	order	order	NOUN
gujaf-180	240	11	to	to	PART
gujaf-180	240	12	be	be	AUX
gujaf-180	240	13	free	free	ADJ
gujaf-180	240	14	from	from	ADP
gujaf-180	240	15	multicollinearity	multicollinearity	NOUN
gujaf-180	240	16	.	.	PUNCT
gujaf-180	241	1	from	from	ADP
gujaf-180	241	2	the	the	DET
gujaf-180	241	3	table	table	NOUN
gujaf-180	241	4	all	all	DET
gujaf-180	241	5	the	the	DET
gujaf-180	241	6	variables	variable	NOUN
gujaf-180	241	7	report	report	VERB
gujaf-180	241	8	vif	vif	NOUN
gujaf-180	241	9	less	less	ADJ
gujaf-180	241	10	than	than	ADP
gujaf-180	241	11	4	4	NUM
gujaf-180	241	12	.	.	PUNCT
gujaf-180	242	1	this	this	PRON
gujaf-180	242	2	implies	imply	VERB
gujaf-180	242	3	that	that	SCONJ
gujaf-180	242	4	there	there	PRON
gujaf-180	242	5	is	be	VERB
gujaf-180	242	6	less	less	ADJ
gujaf-180	242	7	likelihood	likelihood	NOUN
gujaf-180	242	8	of	of	ADP
gujaf-180	242	9	encountering	encounter	VERB
gujaf-180	242	10	multicollinearity	multicollinearity	NOUN
gujaf-180	242	11	problem	problem	NOUN
gujaf-180	242	12	which	which	PRON
gujaf-180	242	13	may	may	AUX
gujaf-180	242	14	understate	understate	VERB
gujaf-180	242	15	or	or	CCONJ
gujaf-180	242	16	overstate	overstate	VERB
gujaf-180	242	17	the	the	DET
gujaf-180	242	18	standard	standard	ADJ
gujaf-180	242	19	errors	error	NOUN
gujaf-180	242	20	and	and	CCONJ
gujaf-180	242	21	thereby	thereby	ADV
gujaf-180	242	22	lead	lead	VERB
gujaf-180	242	23	to	to	ADP
gujaf-180	242	24	wrong	wrong	ADJ
gujaf-180	242	25	inference	inference	NOUN
gujaf-180	242	26	about	about	ADP
gujaf-180	242	27	the	the	DET
gujaf-180	242	28	behaviour	behaviour	NOUN
gujaf-180	242	29	of	of	ADP
gujaf-180	242	30	the	the	DET
gujaf-180	242	31	variable	variable	NOUN
gujaf-180	242	32	.	.	PUNCT
gujaf-180	243	1	multicollinearity	multicollinearity	NOUN
gujaf-180	243	2	problem	problem	NOUN
gujaf-180	243	3	occurs	occur	VERB
gujaf-180	243	4	when	when	SCONJ
gujaf-180	243	5	independent	independent	ADJ
gujaf-180	243	6	variables	variable	NOUN
gujaf-180	243	7	in	in	ADP
gujaf-180	243	8	a	a	DET
gujaf-180	243	9	regression	regression	NOUN
gujaf-180	243	10	model	model	NOUN
gujaf-180	243	11	are	be	AUX
gujaf-180	243	12	correlated	correlate	VERB
gujaf-180	243	13	.	.	PUNCT
gujaf-180	244	1	this	this	DET
gujaf-180	244	2	correlation	correlation	NOUN
gujaf-180	244	3	is	be	AUX
gujaf-180	244	4	a	a	DET
gujaf-180	244	5	problem	problem	NOUN
gujaf-180	244	6	because	because	SCONJ
gujaf-180	244	7	explanatory	explanatory	ADJ
gujaf-180	244	8	variables	variable	NOUN
gujaf-180	244	9	should	should	AUX
gujaf-180	244	10	be	be	AUX
gujaf-180	244	11	independent	independent	ADJ
gujaf-180	244	12	.	.	PUNCT
gujaf-180	245	1	if	if	SCONJ
gujaf-180	245	2	the	the	DET
gujaf-180	245	3	degree	degree	NOUN
gujaf-180	245	4	of	of	ADP
gujaf-180	245	5	correlation	correlation	NOUN
gujaf-180	245	6	between	between	ADP
gujaf-180	245	7	variables	variable	NOUN
gujaf-180	245	8	is	be	AUX
gujaf-180	245	9	high	high	ADJ
gujaf-180	245	10	enough	enough	ADV
gujaf-180	245	11	,	,	PUNCT
gujaf-180	245	12	it	it	PRON
gujaf-180	245	13	can	can	AUX
gujaf-180	245	14	cause	cause	VERB
gujaf-180	245	15	problems	problem	NOUN
gujaf-180	245	16	when	when	SCONJ
gujaf-180	245	17	fitting	fit	VERB
gujaf-180	245	18	the	the	DET
gujaf-180	245	19	model	model	NOUN
gujaf-180	245	20	and	and	CCONJ
gujaf-180	245	21	interpreting	interpret	VERB
gujaf-180	245	22	the	the	DET
gujaf-180	245	23	results	result	NOUN
gujaf-180	245	24	.	.	PUNCT
gujaf-180	246	1	table	table	NOUN
gujaf-180	246	2	5	5	NUM
gujaf-180	246	3	correlated	correlate	VERB
gujaf-180	246	4	random	random	ADJ
gujaf-180	246	5	effects	effect	NOUN
gujaf-180	246	6	hausman	hausman	ADJ
gujaf-180	246	7	test	test	NOUN
gujaf-180	246	8	(	(	PUNCT
gujaf-180	246	9	test	test	NOUN
gujaf-180	246	10	cross	cross	ADJ
gujaf-180	246	11	-	-	ADJ
gujaf-180	246	12	section	section	ADJ
gujaf-180	246	13	random	random	ADJ
gujaf-180	246	14	effects	effect	NOUN
gujaf-180	246	15	)	)	PUNCT
gujaf-180	246	16	.	.	PUNCT
gujaf-180	247	1	test	test	NOUN
gujaf-180	247	2	summary	summary	PROPN
gujaf-180	247	3	chi	chi	PROPN
gujaf-180	247	4	-	-	PUNCT
gujaf-180	247	5	sq	sq	PROPN
gujaf-180	247	6	.	.	PROPN
gujaf-180	247	7	statistic	statistic	ADJ
gujaf-180	247	8	chi	chi	PROPN
gujaf-180	247	9	-	-	PUNCT
gujaf-180	247	10	sq	sq	PROPN
gujaf-180	247	11	.	.	PUNCT
gujaf-180	247	12	d.f	d.f	PROPN
gujaf-180	247	13	.	.	PROPN
gujaf-180	247	14	prob	prob	PROPN
gujaf-180	247	15	.	.	PUNCT
gujaf-180	248	1	cross	cross	ADJ
gujaf-180	248	2	-	-	ADJ
gujaf-180	248	3	section	section	ADJ
gujaf-180	248	4	random	random	ADJ
gujaf-180	248	5	9.6151	9.6151	NUM
gujaf-180	248	6	4	4	NUM
gujaf-180	248	7	0.0474	0.0474	NUM
gujaf-180	248	8	source	source	NOUN
gujaf-180	248	9	:	:	PUNCT
gujaf-180	248	10	researcher	researcher	NOUN
gujaf-180	248	11	’s	’s	PART
gujaf-180	248	12	computation	computation	NOUN
gujaf-180	248	13	,	,	PUNCT
gujaf-180	248	14	2021	2021	NUM
gujaf-180	248	15	the	the	DET
gujaf-180	248	16	section	section	NOUN
gujaf-180	248	17	reports	report	VERB
gujaf-180	248	18	the	the	DET
gujaf-180	248	19	influence	influence	NOUN
gujaf-180	248	20	of	of	ADP
gujaf-180	248	21	sustainability	sustainability	NOUN
gujaf-180	248	22	reporting	report	VERB
gujaf-180	248	23	on	on	ADP
gujaf-180	248	24	the	the	DET
gujaf-180	248	25	financial	financial	ADJ
gujaf-180	248	26	performance	performance	NOUN
gujaf-180	248	27	of	of	ADP
gujaf-180	248	28	listed	list	VERB
gujaf-180	248	29	manufacturing	manufacturing	NOUN
gujaf-180	248	30	firms	firm	NOUN
gujaf-180	248	31	in	in	ADP
gujaf-180	248	32	nigeria	nigeria	PROPN
gujaf-180	248	33	.	.	PUNCT
gujaf-180	249	1	in	in	ADP
gujaf-180	249	2	line	line	NOUN
gujaf-180	249	3	with	with	ADP
gujaf-180	249	4	the	the	DET
gujaf-180	249	5	diagnostics	diagnostic	NOUN
gujaf-180	249	6	result	result	VERB
gujaf-180	249	7	earlier	early	ADV
gujaf-180	249	8	reported	report	VERB
gujaf-180	249	9	in	in	ADP
gujaf-180	249	10	table	table	NOUN
gujaf-180	249	11	3	3	NUM
gujaf-180	249	12	and	and	CCONJ
gujaf-180	249	13	4	4	NUM
gujaf-180	249	14	,	,	PUNCT
gujaf-180	249	15	it	it	PRON
gujaf-180	249	16	was	be	AUX
gujaf-180	249	17	obvious	obvious	ADJ
gujaf-180	249	18	that	that	SCONJ
gujaf-180	249	19	the	the	DET
gujaf-180	249	20	assumption	assumption	NOUN
gujaf-180	249	21	of	of	ADP
gujaf-180	249	22	homoscedasticity	homoscedasticity	NOUN
gujaf-180	249	23	and	and	CCONJ
gujaf-180	249	24	no	no	DET
gujaf-180	249	25	serial	serial	ADJ
gujaf-180	249	26	correlation	correlation	NOUN
gujaf-180	249	27	were	be	AUX
gujaf-180	249	28	not	not	PART
gujaf-180	249	29	violated	violate	VERB
gujaf-180	249	30	using	use	VERB
gujaf-180	249	31	fixed	fix	VERB
gujaf-180	249	32	effect	effect	NOUN
gujaf-180	249	33	model	model	NOUN
gujaf-180	249	34	.	.	PUNCT
gujaf-180	250	1	the	the	DET
gujaf-180	250	2	f	f	PROPN
gujaf-180	250	3	-	-	PUNCT
gujaf-180	250	4	statistics	statistic	NOUN
gujaf-180	250	5	statistics	statistic	NOUN
gujaf-180	250	6	of	of	ADP
gujaf-180	250	7	the	the	DET
gujaf-180	250	8	model	model	NOUN
gujaf-180	250	9	captures	capture	VERB
gujaf-180	250	10	the	the	DET
gujaf-180	250	11	joint	joint	ADJ
gujaf-180	250	12	significance	significance	NOUN
gujaf-180	250	13	of	of	ADP
gujaf-180	250	14	the	the	DET
gujaf-180	250	15	variables	variable	NOUN
gujaf-180	250	16	.	.	PUNCT
gujaf-180	251	1	it	it	PRON
gujaf-180	251	2	shows	show	VERB
gujaf-180	251	3	whether	whether	SCONJ
gujaf-180	251	4	the	the	DET
gujaf-180	251	5	variables	variable	NOUN
gujaf-180	251	6	are	be	AUX
gujaf-180	251	7	significantly	significantly	ADV
gujaf-180	251	8	different	different	ADJ
gujaf-180	251	9	from	from	ADP
gujaf-180	251	10	zero	zero	NUM
gujaf-180	251	11	.	.	PUNCT
gujaf-180	252	1	if	if	SCONJ
gujaf-180	252	2	the	the	DET
gujaf-180	252	3	test	test	NOUN
gujaf-180	252	4	statistics	statistic	NOUN
gujaf-180	252	5	of	of	ADP
gujaf-180	252	6	the	the	DET
gujaf-180	252	7	f	f	NOUN
gujaf-180	252	8	-	-	PUNCT
gujaf-180	252	9	value	value	NOUN
gujaf-180	252	10	is	be	AUX
gujaf-180	252	11	statistically	statistically	ADV
gujaf-180	252	12	significant	significant	ADJ
gujaf-180	252	13	,	,	PUNCT
gujaf-180	252	14	the	the	DET
gujaf-180	252	15	model	model	NOUN
gujaf-180	252	16	is	be	AUX
gujaf-180	252	17	established	establish	VERB
gujaf-180	252	18	and	and	CCONJ
gujaf-180	252	19	all	all	DET
gujaf-180	252	20	the	the	DET
gujaf-180	252	21	variables	variable	NOUN
gujaf-180	252	22	jointly	jointly	ADV
gujaf-180	252	23	different	different	ADJ
gujaf-180	252	24	from	from	ADP
gujaf-180	252	25	zero	zero	NUM
gujaf-180	252	26	.	.	PUNCT
gujaf-180	253	1	the	the	DET
gujaf-180	253	2	outcome	outcome	NOUN
gujaf-180	253	3	of	of	ADP
gujaf-180	253	4	the	the	DET
gujaf-180	253	5	fstatistics	fstatistic	NOUN
gujaf-180	253	6	of	of	ADP
gujaf-180	253	7	the	the	DET
gujaf-180	253	8	model	model	NOUN
gujaf-180	253	9	(	(	PUNCT
gujaf-180	253	10	74.2600	74.2600	NUM
gujaf-180	253	11	,	,	PUNCT
gujaf-180	253	12	p<0.05	p<0.05	NOUN
gujaf-180	253	13	)	)	PUNCT
gujaf-180	253	14	shows	show	VERB
gujaf-180	253	15	that	that	SCONJ
gujaf-180	253	16	the	the	DET
gujaf-180	253	17	model	model	NOUN
gujaf-180	253	18	is	be	AUX
gujaf-180	253	19	statistically	statistically	ADV
gujaf-180	253	20	significant	significant	ADJ
gujaf-180	253	21	and	and	CCONJ
gujaf-180	253	22	the	the	DET
gujaf-180	253	23	coefficients	coefficient	NOUN
gujaf-180	253	24	are	be	AUX
gujaf-180	253	25	different	different	ADJ
gujaf-180	253	26	from	from	ADP
gujaf-180	253	27	zero	zero	NUM
gujaf-180	253	28	.	.	PUNCT
gujaf-180	254	1	the	the	DET
gujaf-180	254	2	independent	independent	ADJ
gujaf-180	254	3	variables	variable	NOUN
gujaf-180	254	4	explained	explain	VERB
gujaf-180	254	5	about	about	ADV
gujaf-180	254	6	67.4	67.4	NUM
gujaf-180	254	7	%	%	NOUN
gujaf-180	254	8	variation	variation	NOUN
gujaf-180	254	9	in	in	ADP
gujaf-180	254	10	performance	performance	NOUN
gujaf-180	254	11	of	of	ADP
gujaf-180	254	12	the	the	DET
gujaf-180	254	13	firms	firm	NOUN
gujaf-180	254	14	,	,	PUNCT
gujaf-180	254	15	however	however	ADV
gujaf-180	254	16	,	,	PUNCT
gujaf-180	254	17	he	he	PRON
gujaf-180	254	18	after	after	ADP
gujaf-180	254	19	adjusting	adjust	VERB
gujaf-180	254	20	for	for	ADP
gujaf-180	254	21	the	the	DET
gujaf-180	254	22	gusau	gusau	ADJ
gujaf-180	254	23	journal	journal	NOUN
gujaf-180	254	24	of	of	ADP
gujaf-180	254	25	accounting	accounting	NOUN
gujaf-180	254	26	and	and	CCONJ
gujaf-180	254	27	finance	finance	NOUN
gujaf-180	254	28	,	,	PUNCT
gujaf-180	254	29	vol	vol	NOUN
gujaf-180	254	30	.	.	PROPN
gujaf-180	254	31	3	3	NUM
gujaf-180	254	32	,	,	PUNCT
gujaf-180	254	33	issue	issue	NOUN
gujaf-180	254	34	3	3	NUM
gujaf-180	254	35	,	,	PUNCT
gujaf-180	254	36	october	october	PROPN
gujaf-180	254	37	,	,	PUNCT
gujaf-180	254	38	2022	2022	NUM
gujaf-180	254	39	60	60	NUM
gujaf-180	254	40	loss	loss	NOUN
gujaf-180	254	41	in	in	ADP
gujaf-180	254	42	degree	degree	NOUN
gujaf-180	254	43	of	of	ADP
gujaf-180	254	44	freedom	freedom	NOUN
gujaf-180	254	45	,	,	PUNCT
gujaf-180	254	46	the	the	DET
gujaf-180	254	47	model	model	NOUN
gujaf-180	254	48	explain	explain	VERB
gujaf-180	254	49	about	about	ADP
gujaf-180	254	50	62.22	62.22	NUM
gujaf-180	254	51	%	%	NOUN
gujaf-180	254	52	variation	variation	NOUN
gujaf-180	254	53	in	in	ADP
gujaf-180	254	54	the	the	DET
gujaf-180	254	55	gusau	gusau	ADJ
gujaf-180	254	56	journal	journal	NOUN
gujaf-180	254	57	of	of	ADP
gujaf-180	254	58	accounting	accounting	NOUN
gujaf-180	254	59	and	and	CCONJ
gujaf-180	254	60	finance	finance	NOUN
gujaf-180	254	61	,	,	PUNCT
gujaf-180	254	62	vol	vol	NOUN
gujaf-180	254	63	.	.	PROPN
gujaf-180	254	64	3	3	NUM
gujaf-180	254	65	,	,	PUNCT
gujaf-180	254	66	issue	issue	NOUN
gujaf-180	254	67	3	3	NUM
gujaf-180	254	68	,	,	PUNCT
gujaf-180	254	69	october	october	PROPN
gujaf-180	254	70	,	,	PUNCT
gujaf-180	254	71	2022	2022	NUM
gujaf-180	254	72	61	61	NUM
gujaf-180	254	73	dependent	dependent	ADJ
gujaf-180	254	74	variable	variable	NOUN
gujaf-180	254	75	.	.	PUNCT
gujaf-180	255	1	table	table	NOUN
gujaf-180	255	2	6	6	NUM
gujaf-180	255	3	regression	regression	NOUN
gujaf-180	255	4	and	and	CCONJ
gujaf-180	255	5	hausman	hausman	ADJ
gujaf-180	255	6	test	test	NOUN
gujaf-180	255	7	fixed	fix	VERB
gujaf-180	255	8	effect	effect	NOUN
gujaf-180	255	9	model	model	VERB
gujaf-180	255	10	random	random	ADJ
gujaf-180	255	11	effect	effect	NOUN
gujaf-180	255	12	model	model	NOUN
gujaf-180	255	13	variable	variable	ADJ
gujaf-180	255	14	coefficient	coefficient	PROPN
gujaf-180	255	15	t	t	PROPN
gujaf-180	255	16	statistic	statistic	PROPN
gujaf-180	255	17	prob	prob	PROPN
gujaf-180	255	18	.	.	PUNCT
gujaf-180	256	1	coefficient	coefficient	PROPN
gujaf-180	256	2	t	t	PROPN
gujaf-180	256	3	statistic	statistic	PROPN
gujaf-180	256	4	prob	prob	PROPN
gujaf-180	256	5	.	.	PUNCT
gujaf-180	256	6	r_d	r_d	PUNCT
gujaf-180	257	1	0.1631	0.1631	PRON
gujaf-180	257	2	7.3384	7.3384	NUM
gujaf-180	257	3	0.0000	0.0000	NUM
gujaf-180	257	4	0.1585	0.1585	NUM
gujaf-180	257	5	7.8024	7.8024	NUM
gujaf-180	257	6	0.0000	0.0000	NUM
gujaf-180	257	7	erc	erc	PROPN
gujaf-180	257	8	0.0132	0.0132	NUM
gujaf-180	257	9	4.5959	4.5959	NUM
gujaf-180	257	10	0.0000	0.0000	NUM
gujaf-180	257	11	0.0129	0.0129	NUM
gujaf-180	257	12	4.3099	4.3099	NUM
gujaf-180	257	13	0.0000	0.0000	NUM
gujaf-180	257	14	dp	dp	NOUN
gujaf-180	258	1	0.4979	0.4979	NUM
gujaf-180	258	2	1.7802	1.7802	NUM
gujaf-180	258	3	0.0763	0.0763	NUM
gujaf-180	258	4	0.3645	0.3645	NUM
gujaf-180	258	5	1.4263	1.4263	NUM
gujaf-180	258	6	0.1550	0.1550	NUM
gujaf-180	258	7	crc	crc	PROPN
gujaf-180	258	8	-0.9074	-0.9074	PROPN
gujaf-180	258	9	-2.2713	-2.2713	PROPN
gujaf-180	258	10	0.0240	0.0240	NUM
gujaf-180	258	11	-0.9268	-0.9268	NOUN
gujaf-180	258	12	-2.3419	-2.3419	PROPN
gujaf-180	259	1	0.0199	0.0199	NUM
gujaf-180	259	2	c	c	NOUN
gujaf-180	259	3	0.0561	0.0561	NUM
gujaf-180	259	4	2.6701	2.6701	NUM
gujaf-180	259	5	0.0081	0.0081	NUM
gujaf-180	259	6	0.0621	0.0621	NUM
gujaf-180	259	7	2.7082	2.7082	NUM
gujaf-180	259	8	0.0072	0.0072	NUM
gujaf-180	259	9	r	r	NOUN
gujaf-180	259	10	squared	square	VERB
gujaf-180	259	11	0.6745	0.6745	NUM
gujaf-180	259	12	0.6273	0.6273	NUM
gujaf-180	259	13	adjusted	adjust	VERB
gujaf-180	259	14	r	r	NOUN
gujaf-180	259	15	squared	square	VERB
gujaf-180	259	16	0.6222	0.6222	NUM
gujaf-180	259	17	0.5722	0.5722	NUM
gujaf-180	259	18	f	f	X
gujaf-180	259	19	-	-	PUNCT
gujaf-180	259	20	statistic	statistic	NOUN
gujaf-180	259	21	74.2600	74.2600	NUM
gujaf-180	259	22	64.8176	64.8176	NUM
gujaf-180	259	23	prob(f	prob(f	NOUN
gujaf-180	259	24	statistic	statistic	NOUN
gujaf-180	259	25	)	)	PUNCT
gujaf-180	259	26	0.0000	0.0000	NUM
gujaf-180	259	27	0.0000	0.0000	NUM
gujaf-180	259	28	hausman	hausman	NOUN
gujaf-180	259	29	9.6151(p=0.0474	9.6151(p=0.0474	NUM
gujaf-180	259	30	)	)	PUNCT
gujaf-180	259	31	test	test	NOUN
gujaf-180	259	32	source	source	NOUN
gujaf-180	259	33	:	:	PUNCT
gujaf-180	259	34	researcher	researcher	NOUN
gujaf-180	259	35	’s	’s	PART
gujaf-180	259	36	computation	computation	NOUN
gujaf-180	259	37	,	,	PUNCT
gujaf-180	259	38	2021	2021	NUM
gujaf-180	259	39	fixed	fix	VERB
gujaf-180	259	40	effect	effect	NOUN
gujaf-180	259	41	model	model	NOUN
gujaf-180	259	42	.	.	PUNCT
gujaf-180	260	1	the	the	DET
gujaf-180	260	2	first	first	ADJ
gujaf-180	260	3	hypothesis	hypothesis	NOUN
gujaf-180	260	4	reported	report	VERB
gujaf-180	260	5	that	that	SCONJ
gujaf-180	260	6	dp	dp	PROPN
gujaf-180	260	7	statistical	statistical	ADJ
gujaf-180	260	8	significant	significant	ADJ
gujaf-180	260	9	positive	positive	ADJ
gujaf-180	260	10	relationship	relationship	NOUN
gujaf-180	260	11	with	with	ADP
gujaf-180	260	12	financial	financial	ADJ
gujaf-180	260	13	performance	performance	NOUN
gujaf-180	260	14	of	of	ADP
gujaf-180	260	15	firms	firm	NOUN
gujaf-180	260	16	with	with	ADP
gujaf-180	260	17	p	p	NOUN
gujaf-180	260	18	-	-	PUNCT
gujaf-180	260	19	value	value	NOUN
gujaf-180	260	20	less	less	ADJ
gujaf-180	260	21	than	than	ADP
gujaf-180	260	22	0.10	0.10	NUM
gujaf-180	260	23	and	and	CCONJ
gujaf-180	260	24	coefficient	coefficient	NOUN
gujaf-180	260	25	of	of	ADP
gujaf-180	260	26	0.4979(t=1.7802	0.4979(t=1.7802	PROPN
gujaf-180	260	27	,	,	PUNCT
gujaf-180	260	28	p<0.05	p<0.05	NOUN
gujaf-180	260	29	)	)	PUNCT
gujaf-180	260	30	.	.	PUNCT
gujaf-180	261	1	this	this	PRON
gujaf-180	261	2	imply	imply	VERB
gujaf-180	261	3	that	that	PRON
gujaf-180	261	4	rise	rise	VERB
gujaf-180	261	5	in	in	ADP
gujaf-180	261	6	dividend	dividend	NOUN
gujaf-180	261	7	payout	payout	NOUN
gujaf-180	261	8	of	of	ADP
gujaf-180	261	9	the	the	DET
gujaf-180	261	10	sampled	sample	VERB
gujaf-180	261	11	firms	firm	NOUN
gujaf-180	261	12	will	will	AUX
gujaf-180	261	13	aid	aid	VERB
gujaf-180	261	14	the	the	DET
gujaf-180	261	15	performance	performance	NOUN
gujaf-180	261	16	of	of	ADP
gujaf-180	261	17	the	the	DET
gujaf-180	261	18	firms	firm	NOUN
gujaf-180	261	19	.	.	PUNCT
gujaf-180	262	1	0.10	0.10	NUM
gujaf-180	262	2	was	be	AUX
gujaf-180	262	3	taken	take	VERB
gujaf-180	262	4	because	because	SCONJ
gujaf-180	262	5	dp	dp	NOUN
gujaf-180	262	6	is	be	AUX
gujaf-180	262	7	an	an	DET
gujaf-180	262	8	important	important	ADJ
gujaf-180	262	9	variable	variable	NOUN
gujaf-180	262	10	.	.	PUNCT
gujaf-180	263	1	this	this	DET
gujaf-180	263	2	result	result	NOUN
gujaf-180	263	3	is	be	AUX
gujaf-180	263	4	in	in	ADP
gujaf-180	263	5	tandem	tandem	NOUN
gujaf-180	263	6	with	with	ADP
gujaf-180	263	7	the	the	DET
gujaf-180	263	8	studies	study	NOUN
gujaf-180	263	9	of	of	ADP
gujaf-180	263	10	ajibada	ajibada	NOUN
gujaf-180	263	11	,	,	PUNCT
gujaf-180	263	12	amuda	amuda	NOUN
gujaf-180	263	13	and	and	CCONJ
gujaf-180	263	14	olurin	olurin	ADJ
gujaf-180	263	15	(	(	PUNCT
gujaf-180	263	16	2019	2019	NUM
gujaf-180	263	17	)	)	PUNCT
gujaf-180	263	18	,	,	PUNCT
gujaf-180	263	19	idewere	idewere	ADV
gujaf-180	263	20	&	&	CCONJ
gujaf-180	263	21	murad	murad	PROPN
gujaf-180	263	22	(	(	PUNCT
gujaf-180	263	23	2019	2019	NUM
gujaf-180	263	24	)	)	PUNCT
gujaf-180	263	25	,	,	PUNCT
gujaf-180	263	26	amankwah	amankwah	NOUN
gujaf-180	263	27	and	and	CCONJ
gujaf-180	263	28	agyemang	agyemang	PROPN
gujaf-180	263	29	(	(	PUNCT
gujaf-180	263	30	2020	2020	NUM
gujaf-180	263	31	)	)	PUNCT
gujaf-180	263	32	,	,	PUNCT
gujaf-180	263	33	porini	porini	NOUN
gujaf-180	263	34	(	(	PUNCT
gujaf-180	263	35	2020	2020	NUM
gujaf-180	263	36	)	)	PUNCT
gujaf-180	263	37	.	.	PUNCT
gujaf-180	264	1	the	the	DET
gujaf-180	264	2	second	second	ADJ
gujaf-180	264	3	hypothesis	hypothesis	NOUN
gujaf-180	264	4	reported	report	VERB
gujaf-180	264	5	that	that	SCONJ
gujaf-180	264	6	community	community	NOUN
gujaf-180	264	7	relation	relation	NOUN
gujaf-180	264	8	cost	cost	NOUN
gujaf-180	264	9	of	of	ADP
gujaf-180	264	10	the	the	DET
gujaf-180	264	11	firm	firm	NOUN
gujaf-180	264	12	exhibited	exhibit	VERB
gujaf-180	264	13	negative	negative	ADJ
gujaf-180	264	14	relationship	relationship	NOUN
gujaf-180	264	15	with	with	ADP
gujaf-180	264	16	the	the	DET
gujaf-180	264	17	financial	financial	ADJ
gujaf-180	264	18	performance	performance	NOUN
gujaf-180	264	19	of	of	ADP
gujaf-180	264	20	the	the	DET
gujaf-180	264	21	firm	firm	NOUN
gujaf-180	264	22	.	.	PUNCT
gujaf-180	265	1	the	the	DET
gujaf-180	265	2	coefficient	coefficient	NOUN
gujaf-180	265	3	of	of	ADP
gujaf-180	265	4	the	the	DET
gujaf-180	265	5	variable	variable	ADJ
gujaf-180	265	6	(	(	PUNCT
gujaf-180	265	7	-0.9074	-0.9074	PROPN
gujaf-180	265	8	)	)	PUNCT
gujaf-180	265	9	and	and	CCONJ
gujaf-180	265	10	t	t	NOUN
gujaf-180	265	11	-	-	PUNCT
gujaf-180	265	12	value	value	NOUN
gujaf-180	265	13	of	of	ADP
gujaf-180	265	14	-2.2713	-2.2713	NOUN
gujaf-180	265	15	shows	show	VERB
gujaf-180	265	16	that	that	SCONJ
gujaf-180	265	17	in	in	ADP
gujaf-180	265	18	average	average	NOUN
gujaf-180	265	19	across	across	ADP
gujaf-180	265	20	the	the	DET
gujaf-180	265	21	period	period	NOUN
gujaf-180	265	22	and	and	CCONJ
gujaf-180	265	23	within	within	ADP
gujaf-180	265	24	the	the	DET
gujaf-180	265	25	firm	firm	NOUN
gujaf-180	265	26	,	,	PUNCT
gujaf-180	265	27	financial	financial	ADJ
gujaf-180	265	28	performance	performance	NOUN
gujaf-180	265	29	decline	decline	NOUN
gujaf-180	265	30	when	when	SCONJ
gujaf-180	265	31	the	the	DET
gujaf-180	265	32	community	community	NOUN
gujaf-180	265	33	relation	relation	NOUN
gujaf-180	265	34	cost	cost	NOUN
gujaf-180	265	35	increases	increase	NOUN
gujaf-180	265	36	.	.	PUNCT
gujaf-180	266	1	this	this	DET
gujaf-180	266	2	result	result	NOUN
gujaf-180	266	3	is	be	AUX
gujaf-180	266	4	in	in	ADP
gujaf-180	266	5	tandem	tandem	NOUN
gujaf-180	266	6	with	with	ADP
gujaf-180	266	7	the	the	DET
gujaf-180	266	8	results	result	NOUN
gujaf-180	266	9	of	of	ADP
gujaf-180	266	10	taib	taib	PROPN
gujaf-180	266	11	and	and	CCONJ
gujaf-180	266	12	ameer	ameer	PROPN
gujaf-180	266	13	(	(	PUNCT
gujaf-180	266	14	2012	2012	NUM
gujaf-180	266	15	)	)	PUNCT
gujaf-180	266	16	,	,	PUNCT
gujaf-180	266	17	singh	singh	PROPN
gujaf-180	266	18	(	(	PUNCT
gujaf-180	266	19	2014	2014	NUM
gujaf-180	266	20	)	)	PUNCT
gujaf-180	266	21	,	,	PUNCT
gujaf-180	266	22	umobong	umobong	NOUN
gujaf-180	266	23	and	and	CCONJ
gujaf-180	266	24	agburuga	agburuga	NOUN
gujaf-180	266	25	(	(	PUNCT
gujaf-180	266	26	2018	2018	NUM
gujaf-180	266	27	)	)	PUNCT
gujaf-180	266	28	,	,	PUNCT
gujaf-180	266	29	hashim	hashim	PROPN
gujaf-180	266	30	,	,	PUNCT
gujaf-180	266	31	ries	rie	NOUN
gujaf-180	266	32	and	and	CCONJ
gujaf-180	266	33	huai	huai	PROPN
gujaf-180	266	34	(	(	PUNCT
gujaf-180	266	35	2019	2019	NUM
gujaf-180	266	36	)	)	PUNCT
gujaf-180	266	37	,	,	PUNCT
gujaf-180	266	38	gusau	gusau	ADJ
gujaf-180	266	39	journal	journal	NOUN
gujaf-180	266	40	of	of	ADP
gujaf-180	266	41	accounting	accounting	NOUN
gujaf-180	266	42	and	and	CCONJ
gujaf-180	266	43	finance	finance	NOUN
gujaf-180	266	44	,	,	PUNCT
gujaf-180	266	45	vol	vol	NOUN
gujaf-180	266	46	.	.	PROPN
gujaf-180	266	47	3	3	NUM
gujaf-180	266	48	,	,	PUNCT
gujaf-180	266	49	issue	issue	NOUN
gujaf-180	266	50	3	3	NUM
gujaf-180	266	51	,	,	PUNCT
gujaf-180	266	52	october	october	PROPN
gujaf-180	266	53	,	,	PUNCT
gujaf-180	266	54	2022	2022	NUM
gujaf-180	266	55	62	62	NUM
gujaf-180	266	56	kayode	kayode	NOUN
gujaf-180	266	57	,	,	PUNCT
gujaf-180	266	58	adeyinka	adeyinka	PROPN
gujaf-180	266	59	and	and	CCONJ
gujaf-180	266	60	abiodun	abiodun	PROPN
gujaf-180	266	61	(	(	PUNCT
gujaf-180	266	62	2019	2019	NUM
gujaf-180	266	63	)	)	PUNCT
gujaf-180	266	64	.	.	PUNCT
gujaf-180	267	1	gusau	gusau	PROPN
gujaf-180	267	2	journal	journal	PROPN
gujaf-180	267	3	of	of	ADP
gujaf-180	267	4	accounting	accounting	NOUN
gujaf-180	267	5	and	and	CCONJ
gujaf-180	267	6	finance	finance	NOUN
gujaf-180	267	7	,	,	PUNCT
gujaf-180	267	8	vol	vol	NOUN
gujaf-180	267	9	.	.	PROPN
gujaf-180	267	10	3	3	NUM
gujaf-180	267	11	,	,	PUNCT
gujaf-180	267	12	issue	issue	NOUN
gujaf-180	267	13	3	3	NUM
gujaf-180	267	14	,	,	PUNCT
gujaf-180	267	15	october	october	PROPN
gujaf-180	267	16	,	,	PUNCT
gujaf-180	267	17	2022	2022	NUM
gujaf-180	267	18	63	63	NUM
gujaf-180	267	19	the	the	DET
gujaf-180	267	20	third	third	ADJ
gujaf-180	267	21	hypothesis	hypothesis	NOUN
gujaf-180	267	22	discussed	discuss	VERB
gujaf-180	267	23	employee	employee	NOUN
gujaf-180	267	24	relations	relation	NOUN
gujaf-180	267	25	cost	cost	VERB
gujaf-180	267	26	with	with	ADP
gujaf-180	267	27	coefficient	coefficient	NOUN
gujaf-180	267	28	of	of	ADP
gujaf-180	267	29	0.0132(t=4.5959	0.0132(t=4.5959	NUM
gujaf-180	267	30	,	,	PUNCT
gujaf-180	267	31	p<0.05	p<0.05	NOUN
gujaf-180	267	32	)	)	PUNCT
gujaf-180	267	33	.	.	PUNCT
gujaf-180	268	1	thus	thus	ADV
gujaf-180	268	2	,	,	PUNCT
gujaf-180	268	3	the	the	DET
gujaf-180	268	4	coefficient	coefficient	NOUN
gujaf-180	268	5	of	of	ADP
gujaf-180	268	6	0.0132	0.0132	NUM
gujaf-180	268	7	implied	imply	VERB
gujaf-180	268	8	that	that	SCONJ
gujaf-180	268	9	an	an	DET
gujaf-180	268	10	increase	increase	NOUN
gujaf-180	268	11	in	in	ADP
gujaf-180	268	12	the	the	DET
gujaf-180	268	13	employee	employee	NOUN
gujaf-180	268	14	relations	relation	NOUN
gujaf-180	268	15	cost	cost	NOUN
gujaf-180	268	16	will	will	AUX
gujaf-180	268	17	induce	induce	VERB
gujaf-180	268	18	the	the	DET
gujaf-180	268	19	likelihood	likelihood	NOUN
gujaf-180	268	20	of	of	ADP
gujaf-180	268	21	rise	rise	NOUN
gujaf-180	268	22	in	in	ADP
gujaf-180	268	23	financial	financial	ADJ
gujaf-180	268	24	performance	performance	NOUN
gujaf-180	268	25	of	of	ADP
gujaf-180	268	26	firms	firm	NOUN
gujaf-180	268	27	.	.	PUNCT
gujaf-180	269	1	this	this	DET
gujaf-180	269	2	result	result	NOUN
gujaf-180	269	3	is	be	AUX
gujaf-180	269	4	in	in	ADP
gujaf-180	269	5	tandem	tandem	NOUN
gujaf-180	269	6	with	with	ADP
gujaf-180	269	7	the	the	DET
gujaf-180	269	8	studies	study	NOUN
gujaf-180	269	9	of	of	ADP
gujaf-180	269	10	agba	agba	PROPN
gujaf-180	269	11	,	,	PUNCT
gujaf-180	269	12	mboto	mboto	NOUN
gujaf-180	269	13	and	and	CCONJ
gujaf-180	269	14	micheal	micheal	NOUN
gujaf-180	269	15	(	(	PUNCT
gujaf-180	269	16	2013	2013	NUM
gujaf-180	269	17	)	)	PUNCT
gujaf-180	269	18	,	,	PUNCT
gujaf-180	269	19	abose	abose	PROPN
gujaf-180	269	20	,	,	PUNCT
gujaf-180	269	21	eze	eze	ADJ
gujaf-180	269	22	and	and	CCONJ
gujaf-180	269	23	sowunmi	sowunmi	NOUN
gujaf-180	269	24	(	(	PUNCT
gujaf-180	269	25	2018	2018	NUM
gujaf-180	269	26	)	)	PUNCT
gujaf-180	269	27	,	,	PUNCT
gujaf-180	269	28	adhikari	adhikari	PROPN
gujaf-180	269	29	,	,	PUNCT
gujaf-180	269	30	(	(	PUNCT
gujaf-180	269	31	2020	2020	NUM
gujaf-180	269	32	)	)	PUNCT
gujaf-180	269	33	.	.	PUNCT
gujaf-180	270	1	the	the	DET
gujaf-180	270	2	4th	4th	ADJ
gujaf-180	270	3	hypothesis	hypothesis	NOUN
gujaf-180	270	4	reported	report	VERB
gujaf-180	270	5	the	the	DET
gujaf-180	270	6	r&d	r&d	NOUN
gujaf-180	270	7	cost	cost	NOUN
gujaf-180	270	8	had	have	VERB
gujaf-180	270	9	significant	significant	ADJ
gujaf-180	270	10	relationship	relationship	NOUN
gujaf-180	270	11	with	with	ADP
gujaf-180	270	12	the	the	DET
gujaf-180	270	13	firm	firm	NOUN
gujaf-180	270	14	’s	’s	PART
gujaf-180	270	15	performance	performance	NOUN
gujaf-180	270	16	.	.	PUNCT
gujaf-180	271	1	the	the	DET
gujaf-180	271	2	coefficient	coefficient	NOUN
gujaf-180	271	3	of	of	ADP
gujaf-180	271	4	0.1631(t=7.3384	0.1631(t=7.3384	PROPN
gujaf-180	271	5	,	,	PUNCT
gujaf-180	271	6	p<0.05	p<0.05	NOUN
gujaf-180	271	7	)	)	PUNCT
gujaf-180	271	8	showed	show	VERB
gujaf-180	271	9	that	that	SCONJ
gujaf-180	271	10	research	research	NOUN
gujaf-180	271	11	and	and	CCONJ
gujaf-180	271	12	development	development	NOUN
gujaf-180	271	13	contributed	contribute	VERB
gujaf-180	271	14	positively	positively	ADV
gujaf-180	271	15	to	to	ADP
gujaf-180	271	16	the	the	DET
gujaf-180	271	17	rise	rise	NOUN
gujaf-180	271	18	in	in	ADP
gujaf-180	271	19	firm	firm	ADJ
gujaf-180	271	20	performance	performance	NOUN
gujaf-180	271	21	.	.	PUNCT
gujaf-180	272	1	this	this	DET
gujaf-180	272	2	result	result	NOUN
gujaf-180	272	3	is	be	AUX
gujaf-180	272	4	in	in	ADP
gujaf-180	272	5	tandem	tandem	NOUN
gujaf-180	272	6	with	with	ADP
gujaf-180	272	7	the	the	DET
gujaf-180	272	8	results	result	NOUN
gujaf-180	272	9	of	of	ADP
gujaf-180	272	10	heggeseth	heggeseth	NOUN
gujaf-180	272	11	and	and	CCONJ
gujaf-180	272	12	moen	moen	PROPN
gujaf-180	272	13	(	(	PUNCT
gujaf-180	272	14	2016	2016	NUM
gujaf-180	272	15	)	)	PUNCT
gujaf-180	272	16	,	,	PUNCT
gujaf-180	272	17	abdel	abdel	PROPN
gujaf-180	272	18	and	and	CCONJ
gujaf-180	272	19	raed	raed	PROPN
gujaf-180	272	20	(	(	PUNCT
gujaf-180	272	21	2017	2017	NUM
gujaf-180	272	22	)	)	PUNCT
gujaf-180	272	23	,	,	PUNCT
gujaf-180	272	24	jian	jian	PROPN
gujaf-180	272	25	,	,	PUNCT
gujaf-180	272	26	feng	feng	PROPN
gujaf-180	272	27	and	and	CCONJ
gujaf-180	272	28	chen	chen	PROPN
gujaf-180	272	29	(	(	PUNCT
gujaf-180	272	30	2019	2019	NUM
gujaf-180	272	31	)	)	PUNCT
gujaf-180	272	32	,	,	PUNCT
gujaf-180	272	33	5	5	X
gujaf-180	272	34	.	.	X
gujaf-180	272	35	conclusion	conclusion	NOUN
gujaf-180	272	36	and	and	CCONJ
gujaf-180	272	37	recommendation	recommendation	NOUN
gujaf-180	272	38	based	base	VERB
gujaf-180	272	39	on	on	ADP
gujaf-180	272	40	the	the	DET
gujaf-180	272	41	findings	finding	NOUN
gujaf-180	272	42	,	,	PUNCT
gujaf-180	272	43	the	the	DET
gujaf-180	272	44	study	study	NOUN
gujaf-180	272	45	therefore	therefore	ADV
gujaf-180	272	46	concludes	conclude	VERB
gujaf-180	272	47	that	that	SCONJ
gujaf-180	272	48	dp	dp	NOUN
gujaf-180	272	49	,	,	PUNCT
gujaf-180	272	50	r&d	r&d	NOUN
gujaf-180	272	51	,	,	PUNCT
gujaf-180	272	52	erc	erc	NOUN
gujaf-180	272	53	of	of	ADP
gujaf-180	272	54	listed	list	VERB
gujaf-180	272	55	manufacturing	manufacturing	NOUN
gujaf-180	272	56	firms	firm	NOUN
gujaf-180	272	57	in	in	ADP
gujaf-180	272	58	nigeria	nigeria	PROPN
gujaf-180	272	59	affect	affect	VERB
gujaf-180	272	60	financial	financial	ADJ
gujaf-180	272	61	performance	performance	NOUN
gujaf-180	272	62	while	while	SCONJ
gujaf-180	272	63	crs	crs	PROPN
gujaf-180	272	64	does	do	AUX
gujaf-180	272	65	not	not	PART
gujaf-180	272	66	affect	affect	VERB
gujaf-180	272	67	financial	financial	ADJ
gujaf-180	272	68	performance	performance	NOUN
gujaf-180	272	69	positively	positively	ADV
gujaf-180	272	70	.	.	PUNCT
gujaf-180	273	1	base	base	NOUN
gujaf-180	273	2	on	on	ADP
gujaf-180	273	3	this	this	DET
gujaf-180	273	4	conclusion	conclusion	NOUN
gujaf-180	273	5	,	,	PUNCT
gujaf-180	273	6	the	the	DET
gujaf-180	273	7	study	study	NOUN
gujaf-180	273	8	therefore	therefore	ADV
gujaf-180	273	9	recommends	recommend	VERB
gujaf-180	273	10	that	that	SCONJ
gujaf-180	273	11	listed	list	VERB
gujaf-180	273	12	manufacturing	manufacturing	NOUN
gujaf-180	273	13	firms	firm	NOUN
gujaf-180	273	14	in	in	ADP
gujaf-180	273	15	nigeria	nigeria	PROPN
gujaf-180	273	16	should	should	AUX
gujaf-180	273	17	make	make	VERB
gujaf-180	273	18	dividend	dividend	NOUN
gujaf-180	273	19	payment	payment	NOUN
gujaf-180	273	20	timely	timely	ADV
gujaf-180	273	21	and	and	CCONJ
gujaf-180	273	22	regular	regular	ADJ
gujaf-180	273	23	,	,	PUNCT
gujaf-180	273	24	community	community	NOUN
gujaf-180	273	25	cost	cost	NOUN
gujaf-180	273	26	should	should	AUX
gujaf-180	273	27	be	be	AUX
gujaf-180	273	28	moderately	moderately	ADV
gujaf-180	273	29	done	do	VERB
gujaf-180	273	30	and	and	CCONJ
gujaf-180	273	31	reported	report	VERB
gujaf-180	273	32	real	real	ADJ
gujaf-180	273	33	-	-	PUNCT
gujaf-180	273	34	time	time	NOUN
gujaf-180	273	35	as	as	SCONJ
gujaf-180	273	36	it	it	PRON
gujaf-180	273	37	occur	occur	VERB
gujaf-180	273	38	,	,	PUNCT
gujaf-180	273	39	training	training	NOUN
gujaf-180	273	40	,	,	PUNCT
gujaf-180	273	41	health	health	NOUN
gujaf-180	273	42	,	,	PUNCT
gujaf-180	273	43	promotion	promotion	NOUN
gujaf-180	273	44	and	and	CCONJ
gujaf-180	273	45	other	other	ADJ
gujaf-180	273	46	benefits	benefit	NOUN
gujaf-180	273	47	should	should	AUX
gujaf-180	273	48	be	be	AUX
gujaf-180	273	49	done	do	VERB
gujaf-180	273	50	and	and	CCONJ
gujaf-180	273	51	investment	investment	NOUN
gujaf-180	273	52	in	in	ADP
gujaf-180	273	53	r&d	r&d	NOUN
gujaf-180	273	54	should	should	AUX
gujaf-180	273	55	be	be	AUX
gujaf-180	273	56	made	make	VERB
gujaf-180	273	57	compulsory	compulsory	ADJ
gujaf-180	273	58	for	for	ADP
gujaf-180	273	59	listed	list	VERB
gujaf-180	273	60	manufacturing	manufacturing	NOUN
gujaf-180	273	61	firms	firm	NOUN
gujaf-180	273	62	in	in	ADP
gujaf-180	273	63	nigeria	nigeria	PROPN
gujaf-180	273	64	as	as	SCONJ
gujaf-180	273	65	this	this	PRON
gujaf-180	273	66	will	will	AUX
gujaf-180	273	67	increase	increase	VERB
gujaf-180	273	68	performance	performance	NOUN
gujaf-180	273	69	and	and	CCONJ
gujaf-180	273	70	will	will	AUX
gujaf-180	273	71	help	help	VERB
gujaf-180	273	72	climate	climate	NOUN
gujaf-180	273	73	change	change	NOUN
gujaf-180	273	74	.	.	PUNCT
gujaf-180	274	1	government	government	NOUN
gujaf-180	274	2	and	and	CCONJ
gujaf-180	274	3	regulatory	regulatory	ADJ
gujaf-180	274	4	authorities	authority	NOUN
gujaf-180	274	5	such	such	ADJ
gujaf-180	274	6	as	as	ADP
gujaf-180	274	7	financial	financial	ADJ
gujaf-180	274	8	reporting	reporting	NOUN
gujaf-180	274	9	council	council	PROPN
gujaf-180	274	10	of	of	ADP
gujaf-180	274	11	nigeria	nigeria	PROPN
gujaf-180	274	12	should	should	AUX
gujaf-180	274	13	encourage	encourage	VERB
gujaf-180	274	14	firms	firm	NOUN
gujaf-180	274	15	to	to	PART
gujaf-180	274	16	report	report	VERB
gujaf-180	274	17	more	more	ADJ
gujaf-180	274	18	of	of	ADP
gujaf-180	274	19	their	their	PRON
gujaf-180	274	20	sustainability	sustainability	NOUN
gujaf-180	274	21	performance	performance	NOUN
gujaf-180	274	22	and	and	CCONJ
gujaf-180	274	23	the	the	DET
gujaf-180	274	24	report	report	NOUN
gujaf-180	274	25	should	should	AUX
gujaf-180	274	26	be	be	AUX
gujaf-180	274	27	done	do	VERB
gujaf-180	274	28	on	on	ADP
gujaf-180	274	29	real	real	ADJ
gujaf-180	274	30	-	-	PUNCT
gujaf-180	274	31	time	time	NOUN
gujaf-180	274	32	basis	basis	NOUN
gujaf-180	274	33	.	.	PUNCT
gujaf-180	275	1	this	this	PRON
gujaf-180	275	2	is	be	AUX
gujaf-180	275	3	because	because	SCONJ
gujaf-180	275	4	the	the	DET
gujaf-180	275	5	reporting	reporting	NOUN
gujaf-180	275	6	rate	rate	NOUN
gujaf-180	275	7	on	on	ADP
gujaf-180	275	8	the	the	DET
gujaf-180	275	9	part	part	NOUN
gujaf-180	275	10	of	of	ADP
gujaf-180	275	11	manufacturing	manufacturing	NOUN
gujaf-180	275	12	firms	firm	NOUN
gujaf-180	275	13	in	in	ADP
gujaf-180	275	14	nigeria	nigeria	PROPN
gujaf-180	275	15	is	be	AUX
gujaf-180	275	16	very	very	ADV
gujaf-180	275	17	low	low	ADJ
gujaf-180	275	18	as	as	SCONJ
gujaf-180	275	19	it	it	PRON
gujaf-180	275	20	compliance	compliance	NOUN
gujaf-180	275	21	is	be	AUX
gujaf-180	275	22	voluntary	voluntary	ADJ
gujaf-180	275	23	.	.	PUNCT
gujaf-180	276	1	therefore	therefore	ADV
gujaf-180	276	2	,	,	PUNCT
gujaf-180	276	3	to	to	PART
gujaf-180	276	4	achieve	achieve	VERB
gujaf-180	276	5	maximum	maximum	ADJ
gujaf-180	276	6	compliance	compliance	NOUN
gujaf-180	276	7	government	government	NOUN
gujaf-180	276	8	should	should	AUX
gujaf-180	276	9	make	make	VERB
gujaf-180	276	10	sustainability	sustainability	NOUN
gujaf-180	276	11	reporting	reporting	NOUN
gujaf-180	276	12	compliance	compliance	NOUN
gujaf-180	276	13	compulsory	compulsory	NOUN
gujaf-180	276	14	for	for	ADP
gujaf-180	276	15	companies	company	NOUN
gujaf-180	276	16	listed	list	VERB
gujaf-180	276	17	in	in	ADP
gujaf-180	276	18	the	the	DET
gujaf-180	276	19	nigerian	nigerian	ADJ
gujaf-180	276	20	exchange	exchange	NOUN
gujaf-180	276	21	limited	limit	VERB
gujaf-180	276	22	.	.	PUNCT
gujaf-180	277	1	references	reference	NOUN
gujaf-180	277	2	abdel	abdel	PROPN
gujaf-180	277	3	,	,	PUNCT
gujaf-180	277	4	r.r	r.r	PROPN
gujaf-180	277	5	&	&	CCONJ
gujaf-180	277	6	raed	raed	PROPN
gujaf-180	277	7	,	,	PUNCT
gujaf-180	277	8	k.	k.	PROPN
gujaf-180	277	9	(	(	PUNCT
gujaf-180	277	10	2017	2017	NUM
gujaf-180	277	11	)	)	PUNCT
gujaf-180	277	12	.	.	PUNCT
gujaf-180	278	1	impact	impact	NOUN
gujaf-180	278	2	of	of	ADP
gujaf-180	278	3	research	research	NOUN
gujaf-180	278	4	and	and	CCONJ
gujaf-180	278	5	development	development	NOUN
gujaf-180	278	6	expenditure	expenditure	NOUN
gujaf-180	278	7	on	on	ADP
gujaf-180	278	8	financial	financial	ADJ
gujaf-180	278	9	performance	performance	NOUN
gujaf-180	278	10	:	:	PUNCT
gujaf-180	278	11	jordanian	jordanian	ADJ
gujaf-180	278	12	evidence	evidence	NOUN
gujaf-180	278	13	.	.	PUNCT
gujaf-180	279	1	european	european	ADJ
gujaf-180	279	2	journal	journal	PROPN
gujaf-180	279	3	of	of	ADP
gujaf-180	279	4	business	business	NOUN
gujaf-180	279	5	and	and	CCONJ
gujaf-180	279	6	management	management	NOUN
gujaf-180	279	7	9(32	9(32	NUM
gujaf-180	279	8	)	)	PUNCT
gujaf-180	279	9	,	,	PUNCT
gujaf-180	279	10	73	73	NUM
gujaf-180	279	11	-	-	SYM
gujaf-180	279	12	83	83	NUM
gujaf-180	279	13	.	.	PUNCT
gujaf-180	279	14	abosede	abosede	PROPN
gujaf-180	279	15	,	,	PUNCT
gujaf-180	279	16	a.j	a.j	PROPN
gujaf-180	279	17	.	.	PROPN
gujaf-180	279	18	,	,	PUNCT
gujaf-180	279	19	eze	eze	PROPN
gujaf-180	279	20	,	,	PUNCT
gujaf-180	279	21	b.u	b.u	PROPN
gujaf-180	279	22	.	.	PROPN
gujaf-180	279	23	,	,	PUNCT
gujaf-180	279	24	&	&	CCONJ
gujaf-180	279	25	sowunmi	sowunmi	PROPN
gujaf-180	279	26	,	,	PUNCT
gujaf-180	279	27	m.f	m.f	PROPN
gujaf-180	279	28	.	.	PUNCT
gujaf-180	279	29	(	(	PUNCT
gujaf-180	279	30	2018	2018	NUM
gujaf-180	279	31	)	)	PUNCT
gujaf-180	279	32	.	.	PUNCT
gujaf-180	280	1	human	human	ADJ
gujaf-180	280	2	resource	resource	NOUN
gujaf-180	280	3	management	management	NOUN
gujaf-180	280	4	and	and	CCONJ
gujaf-180	280	5	banks	bank	NOUN
gujaf-180	280	6	'	'	PART
gujaf-180	280	7	performance	performance	NOUN
gujaf-180	280	8	in	in	ADP
gujaf-180	280	9	nigeria	nigeria	PROPN
gujaf-180	280	10	.	.	PUNCT
gujaf-180	281	1	journal	journal	PROPN
gujaf-180	281	2	of	of	ADP
gujaf-180	281	3	varna	varna	PROPN
gujaf-180	281	4	university	university	PROPN
gujaf-180	281	5	of	of	ADP
gujaf-180	281	6	economics	economic	NOUN
gujaf-180	281	7	,	,	PUNCT
gujaf-180	281	8	62(2	62(2	NOUN
gujaf-180	281	9	)	)	PUNCT
gujaf-180	281	10	.	.	PUNCT
gujaf-180	282	1	gusau	gusau	PROPN
gujaf-180	282	2	journal	journal	PROPN
gujaf-180	282	3	of	of	ADP
gujaf-180	282	4	accounting	accounting	NOUN
gujaf-180	282	5	and	and	CCONJ
gujaf-180	282	6	finance	finance	NOUN
gujaf-180	282	7	,	,	PUNCT
gujaf-180	282	8	vol	vol	NOUN
gujaf-180	282	9	.	.	PROPN
gujaf-180	282	10	3	3	NUM
gujaf-180	282	11	,	,	PUNCT
gujaf-180	282	12	issue	issue	NOUN
gujaf-180	282	13	3	3	NUM
gujaf-180	282	14	,	,	PUNCT
gujaf-180	282	15	october	october	PROPN
gujaf-180	282	16	,	,	PUNCT
gujaf-180	282	17	2022	2022	NUM
gujaf-180	282	18	64	64	NUM
gujaf-180	282	19	adhikari	adhikari	NOUN
gujaf-180	282	20	,	,	PUNCT
gujaf-180	282	21	n.	n.	PROPN
gujaf-180	282	22	r.	r.	PROPN
gujaf-180	282	23	(	(	PUNCT
gujaf-180	282	24	2020	2020	NUM
gujaf-180	282	25	)	)	PUNCT
gujaf-180	282	26	.	.	PUNCT
gujaf-180	283	1	training	training	NOUN
gujaf-180	283	2	and	and	CCONJ
gujaf-180	283	3	development	development	NOUN
gujaf-180	283	4	costs	cost	NOUN
gujaf-180	283	5	,	,	PUNCT
gujaf-180	283	6	staff	staff	NOUN
gujaf-180	283	7	costs	cost	NOUN
gujaf-180	283	8	and	and	CCONJ
gujaf-180	283	9	operational	operational	ADJ
gujaf-180	283	10	profitability	profitability	NOUN
gujaf-180	283	11	in	in	ADP
gujaf-180	283	12	nepalese	nepalese	ADJ
gujaf-180	283	13	commercial	commercial	ADJ
gujaf-180	283	14	banks	bank	NOUN
gujaf-180	283	15	.	.	PUNCT
gujaf-180	284	1	management	management	NOUN
gujaf-180	284	2	dynamics	dynamic	NOUN
gujaf-180	284	3	,	,	PUNCT
gujaf-180	284	4	23(2	23(2	NOUN
gujaf-180	284	5	)	)	PUNCT
gujaf-180	284	6	,	,	PUNCT
gujaf-180	284	7	109–118	109–118	NUM
gujaf-180	284	8	.	.	PUNCT
gujaf-180	285	1	aditi	aditi	PROPN
gujaf-180	285	2	,	,	PUNCT
gujaf-180	285	3	s	s	PROPN
gujaf-180	285	4	&	&	CCONJ
gujaf-180	285	5	madhumita	madhumita	PROPN
gujaf-180	285	6	,	,	PUNCT
gujaf-180	285	7	c.	c.	PROPN
gujaf-180	285	8	(	(	PUNCT
gujaf-180	285	9	2021	2021	NUM
gujaf-180	285	10	)	)	PUNCT
gujaf-180	285	11	.	.	PUNCT
gujaf-180	286	1	does	do	VERB
gujaf-180	286	2	csr	csr	X
gujaf-180	286	3	disclosure	disclosure	NOUN
gujaf-180	286	4	influence	influence	NOUN
gujaf-180	286	5	financial	financial	ADJ
gujaf-180	286	6	performance	performance	NOUN
gujaf-180	286	7	of	of	ADP
gujaf-180	286	8	firms	firm	NOUN
gujaf-180	286	9	?	?	PUNCT
gujaf-180	287	1	evidence	evidence	NOUN
gujaf-180	287	2	from	from	ADP
gujaf-180	287	3	an	an	DET
gujaf-180	287	4	emerging	emerge	VERB
gujaf-180	287	5	economy	economy	NOUN
gujaf-180	287	6	.	.	PUNCT
gujaf-180	288	1	sustainability	sustainability	NOUN
gujaf-180	288	2	accounting	accounting	NOUN
gujaf-180	288	3	management	management	NOUN
gujaf-180	288	4	and	and	CCONJ
gujaf-180	288	5	policy	policy	NOUN
gujaf-180	288	6	journal	journal	NOUN
gujaf-180	288	7	,	,	PUNCT
gujaf-180	288	8	12(4	12(4	NUM
gujaf-180	288	9	)	)	PUNCT
gujaf-180	288	10	,	,	PUNCT
gujaf-180	288	11	2018	2018	NUM
gujaf-180	288	12	-	-	PUNCT
gujaf-180	288	13	0042	0042	NUM
gujaf-180	288	14	agba	agba	PROPN
gujaf-180	288	15	,	,	PUNCT
gujaf-180	288	16	a.	a.	NOUN
gujaf-180	288	17	m.	m.	NOUN
gujaf-180	288	18	o	o	PROPN
gujaf-180	288	19	,	,	PUNCT
gujaf-180	288	20	mboto	mboto	PROPN
gujaf-180	288	21	,	,	PUNCT
gujaf-180	288	22	w.	w.	PROPN
gujaf-180	288	23	a.	a.	PROPN
gujaf-180	288	24	&	&	CCONJ
gujaf-180	288	25	agba	agba	PROPN
gujaf-180	288	26	,	,	PUNCT
gujaf-180	288	27	m.	m.	NOUN
gujaf-180	288	28	s.	s.	PROPN
gujaf-180	288	29	(	(	PUNCT
gujaf-180	288	30	2013	2013	NUM
gujaf-180	288	31	)	)	PUNCT
gujaf-180	288	32	wages	wage	NOUN
gujaf-180	288	33	or	or	CCONJ
gujaf-180	288	34	other	other	ADJ
gujaf-180	288	35	conditions	condition	NOUN
gujaf-180	288	36	:	:	PUNCT
gujaf-180	288	37	a	a	DET
gujaf-180	288	38	critical	critical	ADJ
gujaf-180	288	39	assessment	assessment	NOUN
gujaf-180	288	40	of	of	ADP
gujaf-180	288	41	factors	factor	NOUN
gujaf-180	288	42	in	in	ADP
gujaf-180	288	43	workers	worker	NOUN
gujaf-180	288	44	performance	performance	NOUN
gujaf-180	288	45	in	in	ADP
gujaf-180	288	46	nigeria	nigeria	PROPN
gujaf-180	288	47	.	.	PUNCT
gujaf-180	289	1	international	international	ADJ
gujaf-180	289	2	journal	journal	PROPN
gujaf-180	289	3	of	of	ADP
gujaf-180	289	4	academic	academic	ADJ
gujaf-180	289	5	research	research	NOUN
gujaf-180	289	6	in	in	ADP
gujaf-180	289	7	business	business	NOUN
gujaf-180	289	8	and	and	CCONJ
gujaf-180	289	9	social	social	ADJ
gujaf-180	289	10	sciences	science	NOUN
gujaf-180	289	11	,	,	PUNCT
gujaf-180	289	12	3(7	3(7	NUM
gujaf-180	289	13	)	)	PUNCT
gujaf-180	289	14	,	,	PUNCT
gujaf-180	289	15	489	489	NUM
gujaf-180	289	16	-	-	SYM
gujaf-180	289	17	505	505	NUM
gujaf-180	289	18	.	.	PUNCT
gujaf-180	290	1	alshbili	alshbili	PROPN
gujaf-180	290	2	,	,	PUNCT
gujaf-180	290	3	i.a	i.a	PROPN
gujaf-180	290	4	&	&	CCONJ
gujaf-180	290	5	elaner	elaner	PROPN
gujaf-180	290	6	,	,	PUNCT
gujaf-180	290	7	a.a	a.a	PROPN
gujaf-180	290	8	(	(	PUNCT
gujaf-180	290	9	2019	2019	NUM
gujaf-180	290	10	)	)	PUNCT
gujaf-180	290	11	.	.	PUNCT
gujaf-180	291	1	the	the	DET
gujaf-180	291	2	influence	influence	NOUN
gujaf-180	291	3	of	of	ADP
gujaf-180	291	4	institutional	institutional	ADJ
gujaf-180	291	5	context	context	NOUN
gujaf-180	291	6	on	on	ADP
gujaf-180	291	7	corporate	corporate	ADJ
gujaf-180	291	8	social	social	ADJ
gujaf-180	291	9	responsibility	responsibility	NOUN
gujaf-180	291	10	disclosure	disclosure	NOUN
gujaf-180	291	11	:	:	PUNCT
gujaf-180	291	12	a	a	DET
gujaf-180	291	13	case	case	NOUN
gujaf-180	291	14	of	of	ADP
gujaf-180	291	15	a	a	DET
gujaf-180	291	16	developing	develop	VERB
gujaf-180	291	17	country	country	NOUN
gujaf-180	291	18	.	.	PUNCT
gujaf-180	292	1	journal	journal	PROPN
gujaf-180	292	2	of	of	ADP
gujaf-180	292	3	sustainability	sustainability	NOUN
gujaf-180	292	4	finance	finance	NOUN
gujaf-180	292	5	&	&	CCONJ
gujaf-180	292	6	investment	investment	NOUN
gujaf-180	292	7	10(1	10(1	NUM
gujaf-180	292	8	)	)	PUNCT
gujaf-180	292	9	,	,	PUNCT
gujaf-180	292	10	1	1	NUM
gujaf-180	292	11	-	-	SYM
gujaf-180	292	12	19	19	NUM
gujaf-180	292	13	.	.	PUNCT
gujaf-180	292	14	ajibade	ajibade	PROPN
gujaf-180	292	15	,	,	PUNCT
gujaf-180	292	16	a.t	a.t	PROPN
gujaf-180	292	17	;	;	PUNCT
gujaf-180	292	18	amuda	amuda	NOUN
gujaf-180	292	19	,	,	PUNCT
gujaf-180	292	20	m	m	PROPN
gujaf-180	292	21	,	,	PUNCT
gujaf-180	292	22	b	b	NOUN
gujaf-180	292	23	;	;	PUNCT
gujaf-180	292	24	&	&	CCONJ
gujaf-180	292	25	olurin	olurin	ADJ
gujaf-180	292	26	,	,	PUNCT
gujaf-180	292	27	o.t	o.t	PROPN
gujaf-180	292	28	(	(	PUNCT
gujaf-180	292	29	2019	2019	NUM
gujaf-180	292	30	)	)	PUNCT
gujaf-180	292	31	.	.	PUNCT
gujaf-180	293	1	dividend	dividend	NOUN
gujaf-180	293	2	policy	policy	NOUN
gujaf-180	293	3	and	and	CCONJ
gujaf-180	293	4	financial	financial	ADJ
gujaf-180	293	5	performancea	performancea	NOUN
gujaf-180	293	6	study	study	NOUN
gujaf-180	293	7	of	of	ADP
gujaf-180	293	8	quoted	quote	VERB
gujaf-180	293	9	manufacturing	manufacturing	NOUN
gujaf-180	293	10	firms	firm	NOUN
gujaf-180	293	11	in	in	ADP
gujaf-180	293	12	nigeria	nigeria	PROPN
gujaf-180	293	13	and	and	CCONJ
gujaf-180	293	14	kenya.south	kenya.south	PROPN
gujaf-180	293	15	.	.	PUNCT
gujaf-180	293	16	asian	asian	ADJ
gujaf-180	293	17	journal	journal	NOUN
gujaf-180	293	18	of	of	ADP
gujaf-180	293	19	social	social	ADJ
gujaf-180	293	20	studies	study	NOUN
gujaf-180	293	21	and	and	CCONJ
gujaf-180	293	22	economics	economic	NOUN
gujaf-180	293	23	,	,	PUNCT
gujaf-180	293	24	1	1	NUM
gujaf-180	293	25	-	-	SYM
gujaf-180	293	26	6	6	NUM
gujaf-180	293	27	.	.	PUNCT
gujaf-180	294	1	alchian	alchian	PROPN
gujaf-180	294	2	,	,	PUNCT
gujaf-180	294	3	a.	a.	PROPN
gujaf-180	294	4	,	,	PUNCT
gujaf-180	294	5	&	&	CCONJ
gujaf-180	294	6	demsetz	demsetz	PROPN
gujaf-180	294	7	,	,	PUNCT
gujaf-180	294	8	h.	h.	PROPN
gujaf-180	294	9	(	(	PUNCT
gujaf-180	294	10	1972	1972	NUM
gujaf-180	294	11	)	)	PUNCT
gujaf-180	294	12	.	.	PUNCT
gujaf-180	295	1	production	production	NOUN
gujaf-180	295	2	,	,	PUNCT
gujaf-180	295	3	information	information	NOUN
gujaf-180	295	4	costs	cost	NOUN
gujaf-180	295	5	,	,	PUNCT
gujaf-180	295	6	and	and	CCONJ
gujaf-180	295	7	economic	economic	ADJ
gujaf-180	295	8	organization	organization	NOUN
gujaf-180	295	9	.	.	PUNCT
gujaf-180	296	1	the	the	DET
gujaf-180	296	2	american	american	PROPN
gujaf-180	296	3	economic	economic	PROPN
gujaf-180	296	4	review	review	PROPN
gujaf-180	296	5	,	,	PUNCT
gujaf-180	296	6	62(5	62(5	NOUN
gujaf-180	296	7	)	)	PUNCT
gujaf-180	296	8	,	,	PUNCT
gujaf-180	296	9	777–795	777–795	NUM
gujaf-180	296	10	.	.	PUNCT
gujaf-180	297	1	amabipi	amabipi	NOUN
gujaf-180	297	2	,	,	PUNCT
gujaf-180	297	3	a.k	a.k	PROPN
gujaf-180	297	4	(	(	PUNCT
gujaf-180	297	5	2016	2016	NUM
gujaf-180	297	6	)	)	PUNCT
gujaf-180	297	7	.	.	PUNCT
gujaf-180	298	1	understanding	understand	VERB
gujaf-180	298	2	host	host	NOUN
gujaf-180	298	3	community	community	NOUN
gujaf-180	298	4	distrust	distrust	NOUN
gujaf-180	298	5	and	and	CCONJ
gujaf-180	298	6	violence	violence	NOUN
gujaf-180	298	7	against	against	ADP
gujaf-180	298	8	oil	oil	NOUN
gujaf-180	298	9	companiesin	companiesin	NOUN
gujaf-180	298	10	nigeria	nigeria	PROPN
gujaf-180	298	11	.	.	PUNCT
gujaf-180	299	1	walden	walden	PROPN
gujaf-180	299	2	university	university	PROPN
gujaf-180	299	3	.	.	PUNCT
gujaf-180	300	1	amankwah	amankwah	PROPN
gujaf-180	300	2	,	,	PUNCT
gujaf-180	300	3	d.o	d.o	PROPN
gujaf-180	300	4	&	&	CCONJ
gujaf-180	300	5	agyemang	agyemang	PROPN
gujaf-180	300	6	,	,	PUNCT
gujaf-180	300	7	o.o	o.o	PROPN
gujaf-180	300	8	(	(	PUNCT
gujaf-180	300	9	2020).the	2020).the	DET
gujaf-180	300	10	relationship	relationship	NOUN
gujaf-180	300	11	between	between	ADP
gujaf-180	300	12	policy	policy	NOUN
gujaf-180	300	13	dividends	dividend	NOUN
gujaf-180	300	14	and	and	CCONJ
gujaf-180	300	15	firms	firm	NOUN
gujaf-180	300	16	’	’	PART
gujaf-180	300	17	performance	performance	NOUN
gujaf-180	300	18	on	on	ADP
gujaf-180	300	19	ghana	ghana	PROPN
gujaf-180	300	20	stock	stock	PROPN
gujaf-180	300	21	exchange	exchange	PROPN
gujaf-180	300	22	.	.	PUNCT
gujaf-180	301	1	6(4	6(4	NUM
gujaf-180	301	2	)	)	PUNCT
gujaf-180	301	3	,	,	PUNCT
gujaf-180	301	4	378	378	NUM
gujaf-180	301	5	-	-	SYM
gujaf-180	301	6	397	397	NUM
gujaf-180	301	7	.	.	PUNCT
gujaf-180	302	1	atanu	atanu	PROPN
gujaf-180	302	2	,	,	PUNCT
gujaf-180	302	3	f.h	f.h	PROPN
gujaf-180	302	4	.	.	PROPN
gujaf-180	302	5	&	&	CCONJ
gujaf-180	302	6	olorundare	olorundare	PROPN
gujaf-180	302	7	,	,	PUNCT
gujaf-180	302	8	j.	j.	PROPN
gujaf-180	302	9	(	(	PUNCT
gujaf-180	302	10	2007	2007	NUM
gujaf-180	302	11	)	)	PUNCT
gujaf-180	302	12	.	.	PUNCT
gujaf-180	303	1	rural	rural	ADJ
gujaf-180	303	2	development	development	NOUN
gujaf-180	303	3	and	and	CCONJ
gujaf-180	303	4	sustainable	sustainable	ADJ
gujaf-180	303	5	development	development	NOUN
gujaf-180	303	6	in	in	ADP
gujaf-180	303	7	nigeria	nigeria	PROPN
gujaf-180	303	8	.	.	PUNCT
gujaf-180	304	1	ankpa	ankpa	PROPN
gujaf-180	304	2	journal	journal	PROPN
gujaf-180	304	3	of	of	ADP
gujaf-180	304	4	arts	art	NOUN
gujaf-180	304	5	and	and	CCONJ
gujaf-180	304	6	social	social	ADJ
gujaf-180	304	7	sciences	science	NOUN
gujaf-180	304	8	,	,	PUNCT
gujaf-180	304	9	2(4),14	2(4),14	NUM
gujaf-180	304	10	-	-	SYM
gujaf-180	304	11	26	26	NUM
gujaf-180	304	12	.	.	PUNCT
gujaf-180	305	1	asaju	asaju	PROPN
gujaf-180	305	2	,	,	PUNCT
gujaf-180	305	3	k	k	PROPN
gujaf-180	305	4	&	&	CCONJ
gujaf-180	305	5	arome	arome	PROPN
gujaf-180	305	6	.	.	PUNCT
gujaf-180	306	1	s	s	PART
gujaf-180	306	2	(	(	PUNCT
gujaf-180	306	3	2015	2015	NUM
gujaf-180	306	4	)	)	PUNCT
gujaf-180	306	5	.	.	PUNCT
gujaf-180	307	1	environmental	environmental	ADJ
gujaf-180	307	2	degradation	degradation	NOUN
gujaf-180	307	3	and	and	CCONJ
gujaf-180	307	4	sustainability	sustainability	NOUN
gujaf-180	307	5	in	in	ADP
gujaf-180	307	6	nigeria	nigeria	PROPN
gujaf-180	307	7	:	:	PUNCT
gujaf-180	307	8	the	the	DET
gujaf-180	307	9	need	need	NOUN
gujaf-180	307	10	for	for	ADP
gujaf-180	307	11	environmental	environmental	ADJ
gujaf-180	307	12	education	education	NOUN
gujaf-180	307	13	.	.	PUNCT
gujaf-180	308	1	journal	journal	NOUN
gujaf-180	308	2	of	of	ADP
gujaf-180	308	3	social	social	ADJ
gujaf-180	308	4	sciences	science	NOUN
gujaf-180	308	5	.	.	PUNCT
gujaf-180	309	1	3(3	3(3	NUM
gujaf-180	309	2	)	)	PUNCT
gujaf-180	309	3	,	,	PUNCT
gujaf-180	309	4	56	56	NUM
gujaf-180	309	5	-	-	SYM
gujaf-180	309	6	61	61	NUM
gujaf-180	309	7	.	.	PUNCT
gujaf-180	310	1	awadzie	awadzie	PROPN
gujaf-180	310	2	,	,	PUNCT
gujaf-180	310	3	d.m	d.m	PROPN
gujaf-180	310	4	.	.	PROPN
gujaf-180	310	5	,	,	PUNCT
gujaf-180	310	6	soku	soku	PROPN
gujaf-180	310	7	,	,	PUNCT
gujaf-180	310	8	m.g	m.g	PROPN
gujaf-180	310	9	,	,	PUNCT
gujaf-180	310	10	&	&	CCONJ
gujaf-180	310	11	botchwey	botchwey	NOUN
gujaf-180	310	12	,	,	PUNCT
gujaf-180	310	13	e.a.(2022	e.a.(2022	PROPN
gujaf-180	310	14	)	)	PUNCT
gujaf-180	310	15	.	.	PUNCT
gujaf-180	311	1	sustainability	sustainability	NOUN
gujaf-180	311	2	reporting	reporting	NOUN
gujaf-180	311	3	and	and	CCONJ
gujaf-180	311	4	the	the	DET
gujaf-180	311	5	financial	financial	ADJ
gujaf-180	311	6	performance	performance	NOUN
gujaf-180	311	7	of	of	ADP
gujaf-180	311	8	banks	bank	NOUN
gujaf-180	311	9	in	in	ADP
gujaf-180	311	10	africa	africa	PROPN
gujaf-180	311	11	.	.	PUNCT
gujaf-180	312	1	journal	journal	PROPN
gujaf-180	312	2	of	of	ADP
gujaf-180	312	3	business	business	NOUN
gujaf-180	312	4	,	,	PUNCT
gujaf-180	312	5	economics	economics	PROPN
gujaf-180	312	6	&	&	CCONJ
gujaf-180	312	7	finance	finance	PROPN
gujaf-180	312	8	,	,	PUNCT
gujaf-180	312	9	11(1	11(1	NUM
gujaf-180	312	10	)	)	PUNCT
gujaf-180	312	11	,	,	PUNCT
gujaf-180	312	12	43	43	NUM
gujaf-180	312	13	-	-	SYM
gujaf-180	312	14	57	57	NUM
gujaf-180	312	15	.	.	PUNCT
gujaf-180	313	1	barber	barber	NOUN
gujaf-180	313	2	,	,	PUNCT
gujaf-180	313	3	b	b	PROPN
gujaf-180	313	4	(	(	PUNCT
gujaf-180	313	5	1983	1983	NUM
gujaf-180	313	6	)	)	PUNCT
gujaf-180	313	7	.	.	PUNCT
gujaf-180	314	1	rulgers	rulger	VERB
gujaf-180	314	2	university	university	NOUN
gujaf-180	314	3	press	press	NOUN
gujaf-180	314	4	190	190	NUM
gujaf-180	314	5	(	(	PUNCT
gujaf-180	314	6	219	219	NUM
gujaf-180	314	7	)	)	PUNCT
gujaf-180	314	8	bassey	bassey	NOUN
gujaf-180	314	9	,	,	PUNCT
gujaf-180	314	10	i	i	PRON
gujaf-180	314	11	(	(	PUNCT
gujaf-180	314	12	2019	2019	NUM
gujaf-180	314	13	)	)	PUNCT
gujaf-180	314	14	.	.	PUNCT
gujaf-180	315	1	environmental	environmental	ADJ
gujaf-180	315	2	degradation	degradation	NOUN
gujaf-180	315	3	and	and	CCONJ
gujaf-180	315	4	sustainable	sustainable	ADJ
gujaf-180	315	5	development	development	NOUN
gujaf-180	315	6	in	in	ADP
gujaf-180	315	7	nigeria	nigeria	PROPN
gujaf-180	315	8	:	:	PUNCT
gujaf-180	315	9	a	a	DET
gujaf-180	315	10	study	study	NOUN
gujaf-180	315	11	of	of	ADP
gujaf-180	315	12	the	the	DET
gujaf-180	315	13	south	south	ADJ
gujaf-180	315	14	-	-	PUNCT
gujaf-180	315	15	south	south	NOUN
gujaf-180	315	16	region	region	NOUN
gujaf-180	315	17	in	in	ADP
gujaf-180	315	18	nigeria	nigeria	PROPN
gujaf-180	315	19	.	.	PUNCT
gujaf-180	316	1	international	international	ADJ
gujaf-180	316	2	journal	journal	PROPN
gujaf-180	316	3	of	of	ADP
gujaf-180	316	4	humanities	humanity	NOUN
gujaf-180	316	5	,	,	PUNCT
gujaf-180	316	6	social	social	ADJ
gujaf-180	316	7	sciences	science	NOUN
gujaf-180	316	8	and	and	CCONJ
gujaf-180	316	9	education	education	NOUN
gujaf-180	316	10	,	,	PUNCT
gujaf-180	316	11	6(8)33	6(8)33	PROPN
gujaf-180	316	12	-	-	SYM
gujaf-180	316	13	42	42	NUM
gujaf-180	316	14	.	.	PUNCT
gujaf-180	317	1	cahaya	cahaya	NOUN
gujaf-180	317	2	,	,	PUNCT
gujaf-180	317	3	f.r	f.r	PROPN
gujaf-180	317	4	.	.	PROPN
gujaf-180	317	5	,	,	PUNCT
gujaf-180	317	6	porter	porter	NOUN
gujaf-180	317	7	,	,	PUNCT
gujaf-180	317	8	s.	s.	PROPN
gujaf-180	317	9	,	,	PUNCT
gujaf-180	317	10	tower	tower	NOUN
gujaf-180	317	11	,	,	PUNCT
gujaf-180	317	12	g.	g.	PROPN
gujaf-180	317	13	and	and	CCONJ
gujaf-180	317	14	brown	brown	PROPN
gujaf-180	317	15	,	,	PUNCT
gujaf-180	317	16	a.	a.	NOUN
gujaf-180	317	17	(	(	PUNCT
gujaf-180	317	18	2015	2015	NUM
gujaf-180	317	19	)	)	PUNCT
gujaf-180	317	20	.	.	PUNCT
gujaf-180	318	1	the	the	DET
gujaf-180	318	2	indonesian	indonesian	ADJ
gujaf-180	318	3	government	government	NOUN
gujaf-180	318	4	’s	’s	PART
gujaf-180	318	5	coercive	coercive	ADJ
gujaf-180	318	6	pressure	pressure	NOUN
gujaf-180	318	7	on	on	ADP
gujaf-180	318	8	labour	labour	ADJ
gujaf-180	318	9	disclosures	disclosure	NOUN
gujaf-180	318	10	:	:	PUNCT
gujaf-180	318	11	conflicting	conflict	VERB
gujaf-180	318	12	interests	interest	NOUN
gujaf-180	318	13	or	or	CCONJ
gujaf-180	318	14	government	government	NOUN
gujaf-180	318	15	ambivalence	ambivalence	NOUN
gujaf-180	318	16	,	,	PUNCT
gujaf-180	318	17	sustainability	sustainability	NOUN
gujaf-180	318	18	accounting	accounting	NOUN
gujaf-180	318	19	,	,	PUNCT
gujaf-180	318	20	management	management	NOUN
gujaf-180	318	21	and	and	CCONJ
gujaf-180	318	22	policy	policy	NOUN
gujaf-180	318	23	journal	journal	NOUN
gujaf-180	318	24	.	.	PUNCT
gujaf-180	319	1	6(4	6(4	NUM
gujaf-180	319	2	)	)	PUNCT
gujaf-180	319	3	,	,	PUNCT
gujaf-180	319	4	475	475	NUM
gujaf-180	319	5	-	-	SYM
gujaf-180	319	6	497	497	NUM
gujaf-180	319	7	.	.	PUNCT
gujaf-180	320	1	camelia	camelia	PROPN
gujaf-180	320	2	,	,	PUNCT
gujaf-180	320	3	o.s	o.s	PROPN
gujaf-180	320	4	;	;	PUNCT
gujaf-180	320	5	et	et	PROPN
gujaf-180	320	6	al	al	PROPN
gujaf-180	320	7	(	(	PUNCT
gujaf-180	320	8	2020	2020	NUM
gujaf-180	320	9	)	)	PUNCT
gujaf-180	320	10	.	.	PUNCT
gujaf-180	321	1	impact	impact	NOUN
gujaf-180	321	2	of	of	ADP
gujaf-180	321	3	sustainability	sustainability	NOUN
gujaf-180	321	4	reporting	reporting	NOUN
gujaf-180	321	5	and	and	CCONJ
gujaf-180	321	6	inadequate	inadequate	ADJ
gujaf-180	321	7	management	management	NOUN
gujaf-180	321	8	of	of	ADP
gujaf-180	321	9	esg	esg	PROPN
gujaf-180	321	10	factors	factor	NOUN
gujaf-180	321	11	on	on	ADP
gujaf-180	321	12	corporate	corporate	ADJ
gujaf-180	321	13	performance	performance	NOUN
gujaf-180	321	14	and	and	CCONJ
gujaf-180	321	15	sustainable	sustainable	ADJ
gujaf-180	321	16	https://www.emerald.com/insight/search?q=fitra%20roman%20cahaya	https://www.emerald.com/insight/search?q=fitra%20roman%20cahaya	NOUN
gujaf-180	321	17	https://www.emerald.com/insight/search?q=stacey%20porter	https://www.emerald.com/insight/search?q=stacey%20porter	PROPN
gujaf-180	321	18	https://www.emerald.com/insight/search?q=greg%20tower	https://www.emerald.com/insight/search?q=greg%20tower	PROPN
gujaf-180	321	19	https://www.emerald.com/insight/search?q=alistair%20brown	https://www.emerald.com/insight/search?q=alistair%20brown	PROPN
gujaf-180	321	20	https://www.emerald.com/insight/publication/issn/2040-8021	https://www.emerald.com/insight/publication/issn/2040-8021	PROPN
gujaf-180	321	21	https://www.emerald.com/insight/publication/issn/2040-8021	https://www.emerald.com/insight/publication/issn/2040-8021	PROPN
gujaf-180	321	22	gusau	gusau	PROPN
gujaf-180	321	23	journal	journal	PROPN
gujaf-180	321	24	of	of	ADP
gujaf-180	321	25	accounting	accounting	NOUN
gujaf-180	321	26	and	and	CCONJ
gujaf-180	321	27	finance	finance	NOUN
gujaf-180	321	28	,	,	PUNCT
gujaf-180	321	29	vol	vol	NOUN
gujaf-180	321	30	.	.	PROPN
gujaf-180	321	31	3	3	NUM
gujaf-180	321	32	,	,	PUNCT
gujaf-180	321	33	issue	issue	NOUN
gujaf-180	321	34	3	3	NUM
gujaf-180	321	35	,	,	PUNCT
gujaf-180	321	36	october	october	PROPN
gujaf-180	321	37	,	,	PUNCT
gujaf-180	321	38	2022	2022	NUM
gujaf-180	321	39	65	65	NUM
gujaf-180	321	40	growth	growth	NOUN
gujaf-180	321	41	.	.	PUNCT
gujaf-180	322	1	sustainability	sustainability	NOUN
gujaf-180	322	2	journal	journal	NOUN
gujaf-180	322	3	12(20	12(20	NUM
gujaf-180	322	4	)	)	PUNCT
gujaf-180	322	5	,	,	PUNCT
gujaf-180	322	6	8536	8536	NUM
gujaf-180	322	7	.	.	PUNCT
gujaf-180	323	1	gusau	gusau	PROPN
gujaf-180	323	2	journal	journal	PROPN
gujaf-180	323	3	of	of	ADP
gujaf-180	323	4	accounting	accounting	NOUN
gujaf-180	323	5	and	and	CCONJ
gujaf-180	323	6	finance	finance	NOUN
gujaf-180	323	7	,	,	PUNCT
gujaf-180	323	8	vol	vol	NOUN
gujaf-180	323	9	.	.	PROPN
gujaf-180	323	10	3	3	NUM
gujaf-180	323	11	,	,	PUNCT
gujaf-180	323	12	issue	issue	NOUN
gujaf-180	323	13	3	3	NUM
gujaf-180	323	14	,	,	PUNCT
gujaf-180	323	15	october	october	PROPN
gujaf-180	323	16	,	,	PUNCT
gujaf-180	323	17	2022	2022	NUM
gujaf-180	323	18	66	66	NUM
gujaf-180	323	19	carter	carter	NOUN
gujaf-180	323	20	,	,	PUNCT
gujaf-180	323	21	r.c	r.c	PROPN
gujaf-180	323	22	.	.	PROPN
gujaf-180	323	23	,	,	PUNCT
gujaf-180	323	24	&	&	CCONJ
gujaf-180	323	25	easton	easton	PROPN
gujaf-180	323	26	,	,	PUNCT
gujaf-180	323	27	l.p	l.p	PROPN
gujaf-180	323	28	.	.	PROPN
gujaf-180	324	1	(	(	PUNCT
gujaf-180	324	2	2016	2016	NUM
gujaf-180	324	3	)	)	PUNCT
gujaf-180	324	4	sustainable	sustainable	ADJ
gujaf-180	324	5	supply	supply	NOUN
gujaf-180	324	6	chain	chain	NOUN
gujaf-180	324	7	management	management	NOUN
gujaf-180	324	8	:	:	PUNCT
gujaf-180	324	9	evolution	evolution	NOUN
gujaf-180	324	10	and	and	CCONJ
gujaf-180	324	11	future	future	ADJ
gujaf-180	324	12	directions	direction	NOUN
gujaf-180	324	13	.	.	PUNCT
gujaf-180	325	1	international	international	ADJ
gujaf-180	325	2	journal	journal	PROPN
gujaf-180	325	3	of	of	ADP
gujaf-180	325	4	physical	physical	ADJ
gujaf-180	325	5	distribution	distribution	NOUN
gujaf-180	325	6	and	and	CCONJ
gujaf-180	325	7	logistics	logistic	NOUN
gujaf-180	325	8	management	management	NOUN
gujaf-180	325	9	,	,	PUNCT
gujaf-180	325	10	41(1	41(1	NUM
gujaf-180	325	11	)	)	PUNCT
gujaf-180	325	12	,	,	PUNCT
gujaf-180	325	13	46	46	NUM
gujaf-180	325	14	-	-	SYM
gujaf-180	325	15	62	62	NUM
gujaf-180	325	16	.	.	PUNCT
gujaf-180	326	1	clarissa	clarissa	PROPN
gujaf-180	326	2	,	,	PUNCT
gujaf-180	326	3	s.v	s.v	PROPN
gujaf-180	326	4	&	&	CCONJ
gujaf-180	326	5	rasmini	rasmini	PROPN
gujaf-180	326	6	,	,	PUNCT
gujaf-180	326	7	n.r	n.r	PROPN
gujaf-180	326	8	(	(	PUNCT
gujaf-180	326	9	2018	2018	NUM
gujaf-180	326	10	)	)	PUNCT
gujaf-180	326	11	.	.	PUNCT
gujaf-180	327	1	the	the	DET
gujaf-180	327	2	effect	effect	NOUN
gujaf-180	327	3	of	of	ADP
gujaf-180	327	4	sustainability	sustainability	NOUN
gujaf-180	327	5	report	report	NOUN
gujaf-180	327	6	on	on	ADP
gujaf-180	327	7	financial	financial	ADJ
gujaf-180	327	8	performance	performance	NOUN
gujaf-180	327	9	with	with	ADP
gujaf-180	327	10	good	good	ADJ
gujaf-180	327	11	corporate	corporate	ADJ
gujaf-180	327	12	governance	governance	NOUN
gujaf-180	327	13	quality	quality	NOUN
gujaf-180	327	14	as	as	ADP
gujaf-180	327	15	a	a	DET
gujaf-180	327	16	moderating	moderate	VERB
gujaf-180	327	17	variable	variable	NOUN
gujaf-180	327	18	.	.	PUNCT
gujaf-180	328	1	international	international	ADJ
gujaf-180	328	2	journal	journal	PROPN
gujaf-180	328	3	of	of	ADP
gujaf-180	328	4	sciences	sciences	PROPN
gujaf-180	328	5	:	:	PUNCT
gujaf-180	328	6	basic	basic	ADJ
gujaf-180	328	7	and	and	CCONJ
gujaf-180	328	8	applied	applied	ADJ
gujaf-180	328	9	research	research	NOUN
gujaf-180	328	10	,	,	PUNCT
gujaf-180	328	11	139	139	NUM
gujaf-180	328	12	-	-	SYM
gujaf-180	328	13	149	149	NUM
gujaf-180	328	14	.	.	PUNCT
gujaf-180	329	1	cleverline	cleverline	NOUN
gujaf-180	329	2	,	,	PUNCT
gujaf-180	329	3	b	b	NOUN
gujaf-180	329	4	(	(	PUNCT
gujaf-180	329	5	2021	2021	NUM
gujaf-180	329	6	)	)	PUNCT
gujaf-180	329	7	.	.	PUNCT
gujaf-180	330	1	combating	combat	VERB
gujaf-180	330	2	environmental	environmental	ADJ
gujaf-180	330	3	degradation	degradation	NOUN
gujaf-180	330	4	in	in	ADP
gujaf-180	330	5	nigeria	nigeria	PROPN
gujaf-180	330	6	through	through	ADP
gujaf-180	330	7	the	the	DET
gujaf-180	330	8	recognition	recognition	NOUN
gujaf-180	330	9	of	of	ADP
gujaf-180	330	10	the	the	DET
gujaf-180	330	11	rights	right	NOUN
gujaf-180	330	12	of	of	ADP
gujaf-180	330	13	nature	nature	NOUN
gujaf-180	330	14	.	.	PUNCT
gujaf-180	331	1	doi.org/10/2139/ssrn.3843333	doi.org/10/2139/ssrn.3843333	PROPN
gujaf-180	331	2	.	.	PUNCT
gujaf-180	332	1	dalida	dalida	PROPN
gujaf-180	332	2	,	,	PUNCT
gujaf-180	332	3	m.a.e	m.a.e	NOUN
gujaf-180	332	4	(	(	PUNCT
gujaf-180	332	5	2020	2020	NUM
gujaf-180	332	6	)	)	PUNCT
gujaf-180	332	7	.	.	PUNCT
gujaf-180	333	1	the	the	DET
gujaf-180	333	2	impact	impact	NOUN
gujaf-180	333	3	of	of	ADP
gujaf-180	333	4	research	research	NOUN
gujaf-180	333	5	and	and	CCONJ
gujaf-180	333	6	development	development	NOUN
gujaf-180	333	7	intensity	intensity	NOUN
gujaf-180	333	8	on	on	ADP
gujaf-180	333	9	financial	financial	ADJ
gujaf-180	333	10	performanceof	performanceof	ADJ
gujaf-180	333	11	pharmaceutical	pharmaceutical	NOUN
gujaf-180	333	12	companies	company	NOUN
gujaf-180	333	13	listed	list	VERB
gujaf-180	333	14	on	on	ADP
gujaf-180	333	15	egyptian	egyptian	ADJ
gujaf-180	333	16	stock	stock	PROPN
gujaf-180	333	17	exchange	exchange	PROPN
gujaf-180	333	18	.	.	PUNCT
gujaf-180	334	1	alexandria	alexandria	PROPN
gujaf-180	334	2	journal	journal	PROPN
gujaf-180	334	3	of	of	ADP
gujaf-180	334	4	accounting	accounting	NOUN
gujaf-180	334	5	research	research	NOUN
gujaf-180	334	6	,	,	PUNCT
gujaf-180	334	7	4(3	4(3	NUM
gujaf-180	334	8	)	)	PUNCT
gujaf-180	334	9	,	,	PUNCT
gujaf-180	334	10	1	1	NUM
gujaf-180	334	11	-	-	SYM
gujaf-180	334	12	55	55	NUM
gujaf-180	334	13	.	.	PUNCT
gujaf-180	334	14	delannon	delannon	NOUN
gujaf-180	334	15	,	,	PUNCT
gujaf-180	334	16	n	n	CCONJ
gujaf-180	334	17	;	;	PUNCT
gujaf-180	334	18	raufflet	raufflet	PROPN
gujaf-180	334	19	,	,	PUNCT
gujaf-180	334	20	e.	e.	PROPN
gujaf-180	334	21	and	and	CCONJ
gujaf-180	334	22	baba	baba	PROPN
gujaf-180	334	23	,	,	PUNCT
gujaf-180	334	24	s.	s.	PROPN
gujaf-180	334	25	(	(	PUNCT
gujaf-180	334	26	2016	2016	NUM
gujaf-180	334	27	)	)	PUNCT
gujaf-180	334	28	.	.	PUNCT
gujaf-180	335	1	corporate	corporate	ADJ
gujaf-180	335	2	community	community	NOUN
gujaf-180	335	3	engagement	engagement	NOUN
gujaf-180	335	4	strategies	strategy	NOUN
gujaf-180	335	5	and	and	CCONJ
gujaf-180	335	6	organisational	organisational	ADJ
gujaf-180	335	7	arrangements	arrangement	NOUN
gujaf-180	335	8	:	:	PUNCT
gujaf-180	335	9	a	a	DET
gujaf-180	335	10	multi	multi	ADJ
gujaf-180	335	11	case	case	NOUN
gujaf-180	335	12	study	study	NOUN
gujaf-180	335	13	in	in	ADP
gujaf-180	335	14	canada	canada	PROPN
gujaf-180	335	15	.	.	PUNCT
gujaf-180	336	1	journal	journal	PROPN
gujaf-180	336	2	of	of	ADP
gujaf-180	336	3	cleaner	clean	ADJ
gujaf-180	336	4	production	production	NOUN
gujaf-180	336	5	.	.	PUNCT
gujaf-180	337	1	129(15	129(15	NUM
gujaf-180	337	2	)	)	PUNCT
gujaf-180	337	3	,	,	PUNCT
gujaf-180	337	4	714	714	NUM
gujaf-180	337	5	-	-	SYM
gujaf-180	337	6	723	723	NUM
gujaf-180	337	7	.	.	PUNCT
gujaf-180	337	8	dharmadasa	dharmadasa	PROPN
gujaf-180	337	9	,	,	PUNCT
gujaf-180	337	10	p.	p.	NOUN
gujaf-180	337	11	,	,	PUNCT
gujaf-180	337	12	gamage	gamage	NOUN
gujaf-180	337	13	,	,	PUNCT
gujaf-180	337	14	p.	p.	NOUN
gujaf-180	337	15	,	,	PUNCT
gujaf-180	337	16	&	&	CCONJ
gujaf-180	337	17	herath	herath	PROPN
gujaf-180	337	18	,	,	PUNCT
gujaf-180	337	19	s.k	s.k	PROPN
gujaf-180	337	20	.	.	PROPN
gujaf-180	337	21	(	(	PUNCT
gujaf-180	337	22	2014	2014	NUM
gujaf-180	337	23	)	)	PUNCT
gujaf-180	337	24	.	.	PUNCT
gujaf-180	338	1	corporate	corporate	ADJ
gujaf-180	338	2	governance	governance	NOUN
gujaf-180	338	3	,	,	PUNCT
gujaf-180	338	4	board	board	NOUN
gujaf-180	338	5	characteristics	characteristic	NOUN
gujaf-180	338	6	and	and	CCONJ
gujaf-180	338	7	firm	firm	ADJ
gujaf-180	338	8	performance	performance	NOUN
gujaf-180	338	9	:	:	PUNCT
gujaf-180	338	10	evidence	evidence	NOUN
gujaf-180	338	11	from	from	ADP
gujaf-180	338	12	sri	sri	PROPN
gujaf-180	338	13	lanka	lanka	PROPN
gujaf-180	338	14	.	.	PUNCT
gujaf-180	339	1	south	south	ADJ
gujaf-180	339	2	asian	asian	PROPN
gujaf-180	339	3	journal	journal	PROPN
gujaf-180	339	4	of	of	ADP
gujaf-180	339	5	management	management	NOUN
gujaf-180	339	6	,	,	PUNCT
gujaf-180	339	7	21(1	21(1	NUM
gujaf-180	339	8	)	)	PUNCT
gujaf-180	339	9	,	,	PUNCT
gujaf-180	339	10	7	7	NUM
gujaf-180	339	11	-	-	SYM
gujaf-180	339	12	31	31	NUM
gujaf-180	339	13	.	.	PUNCT
gujaf-180	340	1	dibia	dibia	PROPN
gujaf-180	340	2	,	,	PUNCT
gujaf-180	340	3	n.o	n.o	PROPN
gujaf-180	340	4	&	&	CCONJ
gujaf-180	340	5	nwaigwe	nwaigwe	PROPN
gujaf-180	340	6	,	,	PUNCT
gujaf-180	340	7	n.g	n.g	PROPN
gujaf-180	340	8	.	.	PROPN
gujaf-180	340	9	(	(	PUNCT
gujaf-180	340	10	2017	2017	NUM
gujaf-180	340	11	)	)	PUNCT
gujaf-180	340	12	.	.	PUNCT
gujaf-180	341	1	corporate	corporate	ADJ
gujaf-180	341	2	sustainability	sustainability	NOUN
gujaf-180	341	3	reporting	reporting	NOUN
gujaf-180	341	4	and	and	CCONJ
gujaf-180	341	5	firm	firm	ADJ
gujaf-180	341	6	profitability	profitability	NOUN
gujaf-180	341	7	:	:	PUNCT
gujaf-180	341	8	a	a	DET
gujaf-180	341	9	survey	survey	NOUN
gujaf-180	341	10	of	of	ADP
gujaf-180	341	11	selected	select	VERB
gujaf-180	341	12	quoted	quote	VERB
gujaf-180	341	13	companies	company	NOUN
gujaf-180	341	14	in	in	ADP
gujaf-180	341	15	nigeria	nigeria	PROPN
gujaf-180	341	16	.	.	PUNCT
gujaf-180	342	1	journal	journal	PROPN
gujaf-180	342	2	of	of	ADP
gujaf-180	342	3	finance	finance	NOUN
gujaf-180	342	4	,	,	PUNCT
gujaf-180	342	5	banking	banking	NOUN
gujaf-180	342	6	and	and	CCONJ
gujaf-180	342	7	investment	investment	NOUN
gujaf-180	342	8	.	.	PUNCT
gujaf-180	343	1	4(2	4(2	NUM
gujaf-180	343	2	)	)	PUNCT
gujaf-180	343	3	,	,	PUNCT
gujaf-180	343	4	136	136	NUM
gujaf-180	343	5	-	-	SYM
gujaf-180	343	6	147	147	NUM
gujaf-180	343	7	.	.	PUNCT
gujaf-180	344	1	dowling	dowling	PROPN
gujaf-180	344	2	,	,	PUNCT
gujaf-180	344	3	j.	j.	PROPN
gujaf-180	344	4	&	&	CCONJ
gujaf-180	344	5	pfeffer	pfeffer	PROPN
gujaf-180	344	6	,	,	PUNCT
gujaf-180	344	7	j.	j.	PROPN
gujaf-180	344	8	(	(	PUNCT
gujaf-180	344	9	1975	1975	NUM
gujaf-180	344	10	)	)	PUNCT
gujaf-180	344	11	.	.	PUNCT
gujaf-180	345	1	organisational	organisational	ADJ
gujaf-180	345	2	legitimacy	legitimacy	NOUN
gujaf-180	345	3	:	:	PUNCT
gujaf-180	345	4	social	social	ADJ
gujaf-180	345	5	values	value	NOUN
gujaf-180	345	6	and	and	CCONJ
gujaf-180	345	7	organisational	organisational	ADJ
gujaf-180	345	8	behaviour	behaviour	NOUN
gujaf-180	345	9	.	.	PUNCT
gujaf-180	346	1	pacific	pacific	PROPN
gujaf-180	346	2	sociological	sociological	ADJ
gujaf-180	346	3	review	review	PROPN
gujaf-180	346	4	,	,	PUNCT
gujaf-180	346	5	18(1	18(1	NUM
gujaf-180	346	6	)	)	PUNCT
gujaf-180	346	7	,	,	PUNCT
gujaf-180	346	8	122	122	NUM
gujaf-180	346	9	-	-	SYM
gujaf-180	346	10	136	136	NUM
gujaf-180	346	11	.	.	PUNCT
gujaf-180	347	1	elkington	elkington	PROPN
gujaf-180	347	2	,	,	PUNCT
gujaf-180	347	3	j.	j.	PROPN
gujaf-180	347	4	(	(	PUNCT
gujaf-180	347	5	1998)(2004	1998)(2004	PROPN
gujaf-180	347	6	)	)	PUNCT
gujaf-180	347	7	.	.	PUNCT
gujaf-180	348	1	cannibals	cannibal	NOUN
gujaf-180	348	2	with	with	ADP
gujaf-180	348	3	forks	fork	NOUN
gujaf-180	348	4	:	:	PUNCT
gujaf-180	348	5	the	the	DET
gujaf-180	348	6	triple	triple	ADJ
gujaf-180	348	7	bottom	bottom	ADJ
gujaf-180	348	8	line	line	NOUN
gujaf-180	348	9	of	of	ADP
gujaf-180	348	10	21st	21st	ADJ
gujaf-180	348	11	century	century	NOUN
gujaf-180	348	12	business	business	NOUN
gujaf-180	348	13	.	.	PUNCT
gujaf-180	349	1	stony	stony	PROPN
gujaf-180	349	2	creek	creek	PROPN
gujaf-180	349	3	:	:	PUNCT
gujaf-180	349	4	news	news	NOUN
gujaf-180	349	5	society	society	NOUN
gujaf-180	349	6	publications	publication	NOUN
gujaf-180	349	7	.	.	PUNCT
gujaf-180	350	1	enekwe	enekwe	VERB
gujaf-180	350	2	,	,	PUNCT
gujaf-180	350	3	c.	c.	PROPN
gujaf-180	350	4	i.	i.	PROPN
gujaf-180	350	5	,	,	PUNCT
gujaf-180	350	6	nweze	nweze	PROPN
gujaf-180	350	7	,	,	PUNCT
gujaf-180	350	8	a.	a.	PROPN
gujaf-180	350	9	u.	u.	PROPN
gujaf-180	350	10	&	&	CCONJ
gujaf-180	350	11	agu	agu	PROPN
gujaf-180	350	12	,	,	PUNCT
gujaf-180	350	13	c.	c.	PROPN
gujaf-180	350	14	i.	i.	PROPN
gujaf-180	350	15	(	(	PUNCT
gujaf-180	350	16	2015	2015	NUM
gujaf-180	350	17	)	)	PUNCT
gujaf-180	350	18	.	.	PUNCT
gujaf-180	351	1	the	the	DET
gujaf-180	351	2	effect	effect	NOUN
gujaf-180	351	3	of	of	ADP
gujaf-180	351	4	dividend	dividend	NOUN
gujaf-180	351	5	payout	payout	NOUN
gujaf-180	351	6	on	on	ADP
gujaf-180	351	7	performance	performance	NOUN
gujaf-180	351	8	evaluation	evaluation	NOUN
gujaf-180	351	9	:	:	PUNCT
gujaf-180	351	10	evidence	evidence	NOUN
gujaf-180	351	11	of	of	ADP
gujaf-180	351	12	quoted	quote	VERB
gujaf-180	351	13	cement	cement	NOUN
gujaf-180	351	14	companies	company	NOUN
gujaf-180	351	15	in	in	ADP
gujaf-180	351	16	nigeria	nigeria	PROPN
gujaf-180	351	17	.	.	PUNCT
gujaf-180	352	1	european	european	PROPN
gujaf-180	352	2	journal	journal	PROPN
gujaf-180	352	3	of	of	ADP
gujaf-180	352	4	accounting	accounting	NOUN
gujaf-180	352	5	,	,	PUNCT
gujaf-180	352	6	auditing	auditing	NOUN
gujaf-180	352	7	and	and	CCONJ
gujaf-180	352	8	finance	finance	NOUN
gujaf-180	352	9	research	research	NOUN
gujaf-180	352	10	3(11	3(11	NUM
gujaf-180	352	11	):	):	PUNCT
gujaf-180	352	12	40	40	NUM
gujaf-180	352	13	-	-	SYM
gujaf-180	352	14	59	59	NUM
gujaf-180	352	15	.	.	PUNCT
gujaf-180	353	1	falk	falk	PROPN
gujaf-180	353	2	,	,	PUNCT
gujaf-180	353	3	j.	j.	PROPN
gujaf-180	353	4	(	(	PUNCT
gujaf-180	353	5	2012	2012	NUM
gujaf-180	353	6	)	)	PUNCT
gujaf-180	353	7	.	.	PUNCT
gujaf-180	354	1	comparing	compare	VERB
gujaf-180	354	2	wages	wage	NOUN
gujaf-180	354	3	in	in	ADP
gujaf-180	354	4	the	the	DET
gujaf-180	354	5	federal	federal	ADJ
gujaf-180	354	6	government	government	NOUN
gujaf-180	354	7	and	and	CCONJ
gujaf-180	354	8	the	the	DET
gujaf-180	354	9	private	private	ADJ
gujaf-180	354	10	sector	sector	NOUN
gujaf-180	354	11	.	.	PUNCT
gujaf-180	355	1	working	work	VERB
gujaf-180	355	2	paper	paper	NOUN
gujaf-180	355	3	.	.	PUNCT
gujaf-180	356	1	3.1	3.1	NUM
gujaf-180	356	2	-	-	SYM
gujaf-180	356	3	26	26	NUM
gujaf-180	356	4	.	.	PUNCT
gujaf-180	357	1	fernandez	fernandez	NOUN
gujaf-180	357	2	-	-	PUNCT
gujaf-180	357	3	feijoo	feijoo	PROPN
gujaf-180	357	4	,	,	PUNCT
gujaf-180	357	5	b.	b.	PROPN
gujaf-180	357	6	,	,	PUNCT
gujaf-180	357	7	romero	romero	PROPN
gujaf-180	357	8	,	,	PUNCT
gujaf-180	357	9	s.	s.	PROPN
gujaf-180	357	10	,	,	PUNCT
gujaf-180	357	11	&	&	CCONJ
gujaf-180	357	12	ruiz	ruiz	PROPN
gujaf-180	357	13	,	,	PUNCT
gujaf-180	357	14	s.	s.	PROPN
gujaf-180	357	15	(	(	PUNCT
gujaf-180	357	16	2012	2012	NUM
gujaf-180	357	17	)	)	PUNCT
gujaf-180	357	18	.	.	PUNCT
gujaf-180	358	1	does	do	AUX
gujaf-180	358	2	board	board	VERB
gujaf-180	358	3	gender	gender	NOUN
gujaf-180	358	4	composition	composition	NOUN
gujaf-180	358	5	affect	affect	VERB
gujaf-180	358	6	corporate	corporate	ADJ
gujaf-180	358	7	social	social	ADJ
gujaf-180	358	8	responsibility	responsibility	NOUN
gujaf-180	358	9	reporting	report	VERB
gujaf-180	358	10	?	?	PUNCT
gujaf-180	359	1	international	international	ADJ
gujaf-180	359	2	journal	journal	NOUN
gujaf-180	359	3	of	of	ADP
gujaf-180	359	4	business	business	NOUN
gujaf-180	359	5	and	and	CCONJ
gujaf-180	359	6	social	social	ADJ
gujaf-180	359	7	science	science	NOUN
gujaf-180	359	8	,	,	PUNCT
gujaf-180	359	9	3	3	X
gujaf-180	359	10	.	.	PUNCT
gujaf-180	359	11	financial	financial	ADJ
gujaf-180	359	12	accounting	accounting	PROPN
gujaf-180	359	13	standard	standard	PROPN
gujaf-180	359	14	board	board	PROPN
gujaf-180	359	15	(	(	PUNCT
gujaf-180	359	16	fasb	fasb	PROPN
gujaf-180	359	17	)	)	PUNCT
gujaf-180	359	18	1974	1974	NUM
gujaf-180	359	19	for	for	ADP
gujaf-180	359	20	research	research	NOUN
gujaf-180	359	21	and	and	CCONJ
gujaf-180	359	22	development	development	NOUN
gujaf-180	359	23	costs	cost	NOUN
gujaf-180	359	24	.	.	PUNCT
gujaf-180	360	1	freeman	freeman	PROPN
gujaf-180	360	2	,	,	PUNCT
gujaf-180	360	3	r.	r.	PROPN
gujaf-180	360	4	e.	e.	PROPN
gujaf-180	360	5	(	(	PUNCT
gujaf-180	360	6	1984	1984	NUM
gujaf-180	360	7	)	)	PUNCT
gujaf-180	360	8	.	.	PUNCT
gujaf-180	361	1	strategic	strategic	ADJ
gujaf-180	361	2	management	management	NOUN
gujaf-180	361	3	:	:	PUNCT
gujaf-180	361	4	a	a	DET
gujaf-180	361	5	stakeholder	stakeholder	NOUN
gujaf-180	361	6	approach	approach	NOUN
gujaf-180	361	7	.	.	PUNCT
gujaf-180	362	1	m.a	m.a	PROPN
gujaf-180	362	2	.	.	PROPN
gujaf-180	362	3	pitman	pitman	PROPN
gujaf-180	362	4	gusau	gusau	PROPN
gujaf-180	362	5	journal	journal	PROPN
gujaf-180	362	6	of	of	ADP
gujaf-180	362	7	accounting	accounting	NOUN
gujaf-180	362	8	and	and	CCONJ
gujaf-180	362	9	finance	finance	NOUN
gujaf-180	362	10	,	,	PUNCT
gujaf-180	362	11	vol	vol	NOUN
gujaf-180	362	12	.	.	PROPN
gujaf-180	362	13	3	3	NUM
gujaf-180	362	14	,	,	PUNCT
gujaf-180	362	15	issue	issue	NOUN
gujaf-180	362	16	3	3	NUM
gujaf-180	362	17	,	,	PUNCT
gujaf-180	362	18	october	october	PROPN
gujaf-180	362	19	,	,	PUNCT
gujaf-180	362	20	2022	2022	NUM
gujaf-180	362	21	67	67	NUM
gujaf-180	362	22	freihat	freihat	NOUN
gujaf-180	362	23	,	,	PUNCT
gujaf-180	362	24	a.r.f	a.r.f	PROPN
gujaf-180	362	25	&	&	CCONJ
gujaf-180	362	26	kanakriyah	kanakriyah	PROPN
gujaf-180	362	27	,	,	PUNCT
gujaf-180	362	28	r	r	NOUN
gujaf-180	362	29	(	(	PUNCT
gujaf-180	362	30	2017	2017	NUM
gujaf-180	362	31	)	)	PUNCT
gujaf-180	362	32	.	.	PUNCT
gujaf-180	363	1	impact	impact	NOUN
gujaf-180	363	2	of	of	ADP
gujaf-180	363	3	research	research	NOUN
gujaf-180	363	4	and	and	CCONJ
gujaf-180	363	5	development	development	NOUN
gujaf-180	363	6	expenditure	expenditure	NOUN
gujaf-180	363	7	on	on	ADP
gujaf-180	363	8	financial	financial	ADJ
gujaf-180	363	9	performance	performance	NOUN
gujaf-180	363	10	:	:	PUNCT
gujaf-180	363	11	jordan	jordan	PROPN
gujaf-180	363	12	experience	experience	PROPN
gujaf-180	363	13	.	.	PUNCT
gujaf-180	364	1	european	european	PROPN
gujaf-180	364	2	journal	journal	PROPN
gujaf-180	364	3	of	of	ADP
gujaf-180	364	4	business	business	NOUN
gujaf-180	364	5	and	and	CCONJ
gujaf-180	364	6	management	management	NOUN
gujaf-180	364	7	,	,	PUNCT
gujaf-180	364	8	9(12	9(12	NUM
gujaf-180	364	9	)	)	PUNCT
gujaf-180	364	10	,	,	PUNCT
gujaf-180	364	11	73	73	NUM
gujaf-180	364	12	-	-	SYM
gujaf-180	364	13	83	83	NUM
gujaf-180	364	14	.	.	PUNCT
gujaf-180	365	1	fodio	fodio	NOUN
gujaf-180	365	2	,	,	PUNCT
gujaf-180	365	3	m.i	m.i	PROPN
gujaf-180	365	4	.	.	PROPN
gujaf-180	365	5	abu	abu	PROPN
gujaf-180	365	6	-	-	PUNCT
gujaf-180	365	7	abdissamad	abdissamad	PROPN
gujaf-180	365	8	,	,	PUNCT
gujaf-180	365	9	a.m.	a.m.	ADV
gujaf-180	365	10	,	,	PUNCT
gujaf-180	365	11	&	&	CCONJ
gujaf-180	365	12	oba	oba	PROPN
gujaf-180	365	13	,	,	PUNCT
gujaf-180	365	14	v.c	v.c	PROPN
gujaf-180	365	15	.	.	PROPN
gujaf-180	365	16	(	(	PUNCT
gujaf-180	365	17	2013	2013	NUM
gujaf-180	365	18	)	)	PUNCT
gujaf-180	365	19	.	.	PUNCT
gujaf-180	366	1	corporate	corporate	ADJ
gujaf-180	366	2	social	social	ADJ
gujaf-180	366	3	responsibility	responsibility	NOUN
gujaf-180	366	4	and	and	CCONJ
gujaf-180	366	5	firm	firm	ADJ
gujaf-180	366	6	value	value	NOUN
gujaf-180	366	7	in	in	ADP
gujaf-180	366	8	quoted	quote	VERB
gujaf-180	366	9	nigerian	nigerian	ADJ
gujaf-180	366	10	financial	financial	ADJ
gujaf-180	366	11	services	service	NOUN
gujaf-180	366	12	.	.	PUNCT
gujaf-180	367	1	international	international	ADJ
gujaf-180	367	2	journal	journal	PROPN
gujaf-180	367	3	of	of	ADP
gujaf-180	367	4	finance	finance	NOUN
gujaf-180	367	5	and	and	CCONJ
gujaf-180	367	6	accounting	accounting	NOUN
gujaf-180	367	7	.	.	PUNCT
gujaf-180	368	1	(	(	PUNCT
gujaf-180	368	2	7	7	NUM
gujaf-180	368	3	)	)	PUNCT
gujaf-180	368	4	8	8	NUM
gujaf-180	368	5	,	,	PUNCT
gujaf-180	368	6	331340	331340	NUM
gujaf-180	368	7	.	.	PUNCT
gujaf-180	369	1	gaba	gaba	PROPN
gujaf-180	369	2	,	,	PUNCT
gujaf-180	369	3	n.	n.	NOUN
gujaf-180	369	4	,	,	PUNCT
gujaf-180	369	5	&	&	CCONJ
gujaf-180	369	6	madhumathi	madhumathi	PROPN
gujaf-180	369	7	,	,	PUNCT
gujaf-180	369	8	r.	r.	PROPN
gujaf-180	369	9	(	(	PUNCT
gujaf-180	369	10	2022	2022	NUM
gujaf-180	369	11	)	)	PUNCT
gujaf-180	369	12	.	.	PUNCT
gujaf-180	370	1	does	do	AUX
gujaf-180	370	2	corporate	corporate	ADJ
gujaf-180	370	3	social	social	ADJ
gujaf-180	370	4	responsibility	responsibility	NOUN
gujaf-180	370	5	add	add	VERB
gujaf-180	370	6	value	value	NOUN
gujaf-180	370	7	to	to	ADP
gujaf-180	370	8	the	the	DET
gujaf-180	370	9	indian	indian	ADJ
gujaf-180	370	10	banking	banking	NOUN
gujaf-180	370	11	sector	sector	NOUN
gujaf-180	370	12	?	?	PUNCT
gujaf-180	371	1	indian	indian	ADJ
gujaf-180	371	2	journal	journal	PROPN
gujaf-180	371	3	of	of	ADP
gujaf-180	371	4	finance	finance	NOUN
gujaf-180	371	5	and	and	CCONJ
gujaf-180	371	6	banking	banking	NOUN
gujaf-180	371	7	,	,	PUNCT
gujaf-180	371	8	9(1	9(1	NUM
gujaf-180	371	9	)	)	PUNCT
gujaf-180	371	10	,	,	PUNCT
gujaf-180	371	11	140	140	NUM
gujaf-180	371	12	-	-	SYM
gujaf-180	371	13	158	158	NUM
gujaf-180	371	14	.	.	PUNCT
gujaf-180	372	1	garg	garg	NOUN
gujaf-180	372	2	,	,	PUNCT
gujaf-180	372	3	p.	p.	NOUN
gujaf-180	372	4	(	(	PUNCT
gujaf-180	372	5	2015	2015	NUM
gujaf-180	372	6	)	)	PUNCT
gujaf-180	372	7	.	.	PUNCT
gujaf-180	373	1	impact	impact	NOUN
gujaf-180	373	2	of	of	ADP
gujaf-180	373	3	sustainability	sustainability	NOUN
gujaf-180	373	4	reporting	report	VERB
gujaf-180	373	5	on	on	ADP
gujaf-180	373	6	firm	firm	ADJ
gujaf-180	373	7	performance	performance	NOUN
gujaf-180	373	8	of	of	ADP
gujaf-180	373	9	companies	company	NOUN
gujaf-180	373	10	in	in	ADP
gujaf-180	373	11	india	india	PROPN
gujaf-180	373	12	.	.	PUNCT
gujaf-180	374	1	international	international	ADJ
gujaf-180	374	2	journal	journal	PROPN
gujaf-180	374	3	of	of	ADP
gujaf-180	374	4	marketing	marketing	NOUN
gujaf-180	374	5	and	and	CCONJ
gujaf-180	374	6	business	business	NOUN
gujaf-180	374	7	communication	communication	NOUN
gujaf-180	374	8	,	,	PUNCT
gujaf-180	374	9	4(3	4(3	NUM
gujaf-180	374	10	)	)	PUNCT
gujaf-180	374	11	,	,	PUNCT
gujaf-180	374	12	38	38	NUM
gujaf-180	374	13	-	-	SYM
gujaf-180	374	14	45	45	NUM
gujaf-180	374	15	.	.	PUNCT
gujaf-180	375	1	gitman	gitman	NOUN
gujaf-180	375	2	,	,	PUNCT
gujaf-180	375	3	c	c	X
gujaf-180	375	4	;	;	PUNCT
gujaf-180	375	5	&	&	CCONJ
gujaf-180	375	6	zutter	zutter	PROPN
gujaf-180	375	7	,	,	PUNCT
gujaf-180	375	8	j.	j.	PROPN
gujaf-180	375	9	(	(	PUNCT
gujaf-180	375	10	2012	2012	NUM
gujaf-180	375	11	)	)	PUNCT
gujaf-180	375	12	.	.	PUNCT
gujaf-180	376	1	principles	principle	NOUN
gujaf-180	376	2	of	of	ADP
gujaf-180	376	3	managerial	managerial	ADJ
gujaf-180	376	4	finance	finance	NOUN
gujaf-180	376	5	.	.	PUNCT
gujaf-180	377	1	edinburgh	edinburgh	PROPN
gujaf-180	377	2	,	,	PUNCT
gujaf-180	377	3	england	england	PROPN
gujaf-180	377	4	:	:	PUNCT
gujaf-180	377	5	pearson	pearson	PROPN
gujaf-180	377	6	.	.	PUNCT
gujaf-180	378	1	global	global	ADJ
gujaf-180	378	2	reporting	reporting	NOUN
gujaf-180	378	3	initiative	initiative	NOUN
gujaf-180	378	4	.	.	PUNCT
gujaf-180	379	1	(	(	PUNCT
gujaf-180	379	2	2000	2000	NUM
gujaf-180	379	3	-	-	SYM
gujaf-180	379	4	2013	2013	NUM
gujaf-180	379	5	)	)	PUNCT
gujaf-180	379	6	.	.	PUNCT
gujaf-180	380	1	global	global	ADJ
gujaf-180	380	2	reporting	reporting	NOUN
gujaf-180	380	3	initiative	initiative	NOUN
gujaf-180	380	4	g3	g3	PROPN
gujaf-180	380	5	,	,	PUNCT
gujaf-180	380	6	g3.1	g3.1	NOUN
gujaf-180	380	7	,	,	PUNCT
gujaf-180	380	8	g4	g4	NOUN
gujaf-180	380	9	.	.	PUNCT
gujaf-180	381	1	global	global	ADJ
gujaf-180	381	2	reporting	reporting	NOUN
gujaf-180	381	3	initiative	initiative	NOUN
gujaf-180	381	4	organization	organization	NOUN
gujaf-180	381	5	.	.	PUNCT
gujaf-180	382	1	hashim	hashim	PROPN
gujaf-180	382	2	,	,	PUNCT
gujaf-180	382	3	f.	f.	PROPN
gujaf-180	382	4	,	,	PUNCT
gujaf-180	382	5	ries	ries	PROPN
gujaf-180	382	6	,	,	PUNCT
gujaf-180	382	7	e.	e.	PROPN
gujaf-180	382	8	a.	a.	PROPN
gujaf-180	382	9	,	,	PUNCT
gujaf-180	382	10	&	&	CCONJ
gujaf-180	382	11	huai	huai	PROPN
gujaf-180	382	12	,	,	PUNCT
gujaf-180	382	13	n.	n.	NOUN
gujaf-180	382	14	t.	t.	PROPN
gujaf-180	382	15	(	(	PUNCT
gujaf-180	382	16	2019	2019	NUM
gujaf-180	382	17	)	)	PUNCT
gujaf-180	382	18	.	.	PUNCT
gujaf-180	383	1	corporate	corporate	ADJ
gujaf-180	383	2	social	social	ADJ
gujaf-180	383	3	responsibility	responsibility	NOUN
gujaf-180	383	4	and	and	CCONJ
gujaf-180	383	5	financial	financial	ADJ
gujaf-180	383	6	performance	performance	NOUN
gujaf-180	383	7	:	:	PUNCT
gujaf-180	383	8	the	the	DET
gujaf-180	383	9	case	case	NOUN
gujaf-180	383	10	of	of	ADP
gujaf-180	383	11	asean	asean	ADJ
gujaf-180	383	12	telecommunications	telecommunication	NOUN
gujaf-180	383	13	companies	company	NOUN
gujaf-180	383	14	.	.	PUNCT
gujaf-180	384	1	fgic	fgic	ADJ
gujaf-180	384	2	2nd	2nd	ADJ
gujaf-180	384	3	conference	conference	NOUN
gujaf-180	384	4	on	on	ADP
gujaf-180	384	5	governance	governance	NOUN
gujaf-180	384	6	and	and	CCONJ
gujaf-180	384	7	integrity	integrity	NOUN
gujaf-180	384	8	892–913	892–913	NUM
gujaf-180	384	9	.	.	PUNCT
gujaf-180	385	1	hongming	hongme	VERB
gujaf-180	385	2	,	,	PUNCT
gujaf-180	385	3	x	x	PRON
gujaf-180	385	4	;	;	PUNCT
gujaf-180	385	5	ahmed	ahme	VERB
gujaf-180	385	6	,	,	PUNCT
gujaf-180	385	7	b	b	PROPN
gujaf-180	385	8	&	&	CCONJ
gujaf-180	385	9	hussan	hussan	NOUN
gujaf-180	385	10	,	,	PUNCT
gujaf-180	385	11	a	a	PRON
gujaf-180	385	12	(	(	PUNCT
gujaf-180	385	13	2020	2020	NUM
gujaf-180	385	14	)	)	PUNCT
gujaf-180	385	15	.	.	PUNCT
gujaf-180	386	1	sustainability	sustainability	NOUN
gujaf-180	386	2	reporting	reporting	NOUN
gujaf-180	386	3	and	and	CCONJ
gujaf-180	386	4	firm	firm	ADJ
gujaf-180	386	5	performance	performance	NOUN
gujaf-180	386	6	:	:	PUNCT
gujaf-180	386	7	the	the	DET
gujaf-180	386	8	demonstaration	demonstaration	NOUN
gujaf-180	386	9	of	of	ADP
gujaf-180	386	10	pakistani	pakistani	ADJ
gujaf-180	386	11	firms	firm	NOUN
gujaf-180	386	12	.	.	PUNCT
gujaf-180	387	1	sage	sage	NOUN
gujaf-180	387	2	journals	journal	NOUN
gujaf-180	387	3	,	,	PUNCT
gujaf-180	387	4	doi.org/10.1177/2158244020953180	doi.org/10.1177/2158244020953180	PROPN
gujaf-180	387	5	henri	henri	PROPN
gujaf-180	387	6	,	,	PUNCT
gujaf-180	387	7	j.f	j.f	PROPN
gujaf-180	387	8	&	&	CCONJ
gujaf-180	387	9	journeault	journeault	PROPN
gujaf-180	387	10	,	,	PUNCT
gujaf-180	387	11	m.	m.	NOUN
gujaf-180	387	12	(	(	PUNCT
gujaf-180	387	13	2010	2010	NUM
gujaf-180	387	14	)	)	PUNCT
gujaf-180	387	15	.	.	PUNCT
gujaf-180	388	1	eco	eco	PROPN
gujaf-180	388	2	-	-	PUNCT
gujaf-180	388	3	control	control	VERB
gujaf-180	388	4	the	the	DET
gujaf-180	388	5	influence	influence	NOUN
gujaf-180	388	6	of	of	ADP
gujaf-180	388	7	management	management	NOUN
gujaf-180	388	8	control	control	NOUN
gujaf-180	388	9	systems	system	NOUN
gujaf-180	388	10	on	on	ADP
gujaf-180	388	11	environmental	environmental	ADJ
gujaf-180	388	12	and	and	CCONJ
gujaf-180	388	13	economic	economic	ADJ
gujaf-180	388	14	performance	performance	NOUN
gujaf-180	388	15	.	.	PUNCT
gujaf-180	389	1	accounting	accounting	NOUN
gujaf-180	389	2	organisation	organisation	NOUN
gujaf-180	389	3	and	and	CCONJ
gujaf-180	389	4	society	society	NOUN
gujaf-180	389	5	,	,	PUNCT
gujaf-180	389	6	35(1	35(1	NUM
gujaf-180	389	7	)	)	PUNCT
gujaf-180	389	8	,	,	PUNCT
gujaf-180	389	9	63	63	NUM
gujaf-180	389	10	-	-	SYM
gujaf-180	389	11	80	80	NUM
gujaf-180	389	12	.	.	PUNCT
gujaf-180	390	1	institute	institute	PROPN
gujaf-180	390	2	of	of	ADP
gujaf-180	390	3	chartered	charter	VERB
gujaf-180	390	4	accountants	accountant	NOUN
gujaf-180	390	5	of	of	ADP
gujaf-180	390	6	nigeria	nigeria	PROPN
gujaf-180	390	7	(	(	PUNCT
gujaf-180	390	8	2014	2014	NUM
gujaf-180	390	9	)	)	PUNCT
gujaf-180	390	10	.	.	PUNCT
gujaf-180	391	1	corporate	corporate	ADJ
gujaf-180	391	2	reporting	reporting	NOUN
gujaf-180	391	3	,	,	PUNCT
gujaf-180	391	4	paper	paper	NOUN
gujaf-180	391	5	2	2	NUM
gujaf-180	391	6	.	.	PUNCT
gujaf-180	391	7	united	united	ADJ
gujaf-180	391	8	kingdom	kingdom	PROPN
gujaf-180	391	9	:	:	PUNCT
gujaf-180	391	10	emile	emile	PROPN
gujaf-180	391	11	wolf	wolf	PROPN
gujaf-180	391	12	.	.	PUNCT
gujaf-180	392	1	igbekoyi	igbekoyi	PROPN
gujaf-180	392	2	,	,	PUNCT
gujaf-180	392	3	o.	o.	PROPN
gujaf-180	392	4	e.	e.	PROPN
gujaf-180	392	5	,	,	PUNCT
gujaf-180	392	6	ogungbade	ogungbade	VERB
gujaf-180	392	7	,	,	PUNCT
gujaf-180	392	8	o.	o.	PROPN
gujaf-180	392	9	i.	i.	PROPN
gujaf-180	392	10	,	,	PUNCT
gujaf-180	392	11	&	&	CCONJ
gujaf-180	392	12	olaleye	olaleye	PROPN
gujaf-180	392	13	,	,	PUNCT
gujaf-180	392	14	a.	a.	NOUN
gujaf-180	392	15	g.	g.	PROPN
gujaf-180	392	16	(	(	PUNCT
gujaf-180	392	17	2021	2021	NUM
gujaf-180	392	18	)	)	PUNCT
gujaf-180	392	19	.	.	PUNCT
gujaf-180	393	1	financial	financial	ADJ
gujaf-180	393	2	performance	performance	NOUN
gujaf-180	393	3	and	and	CCONJ
gujaf-180	393	4	environmental	environmental	ADJ
gujaf-180	393	5	sustainability	sustainability	NOUN
gujaf-180	393	6	reporting	reporting	NOUN
gujaf-180	393	7	practices	practice	NOUN
gujaf-180	393	8	of	of	ADP
gujaf-180	393	9	listed	list	VERB
gujaf-180	393	10	manufacturing	manufacturing	NOUN
gujaf-180	393	11	firms	firm	NOUN
gujaf-180	393	12	in	in	ADP
gujaf-180	393	13	nigeria	nigeria	PROPN
gujaf-180	393	14	.	.	PUNCT
gujaf-180	394	1	global	global	ADJ
gujaf-180	394	2	journal	journal	PROPN
gujaf-180	394	3	of	of	ADP
gujaf-180	394	4	accounting	accounting	NOUN
gujaf-180	394	5	,	,	PUNCT
gujaf-180	394	6	7(1	7(1	NUM
gujaf-180	394	7	)	)	PUNCT
gujaf-180	394	8	,	,	PUNCT
gujaf-180	394	9	15	15	NUM
gujaf-180	394	10	24	24	NUM
gujaf-180	394	11	.	.	PUNCT
gujaf-180	395	1	idemudia	idemudia	PROPN
gujaf-180	395	2	,	,	PUNCT
gujaf-180	395	3	u.	u.	PROPN
gujaf-180	395	4	,	,	PUNCT
gujaf-180	395	5	&	&	CCONJ
gujaf-180	395	6	ite	ite	PROPN
gujaf-180	395	7	,	,	PUNCT
gujaf-180	395	8	u.	u.	PROPN
gujaf-180	395	9	e.	e.	PROPN
gujaf-180	395	10	(	(	PUNCT
gujaf-180	395	11	2006	2006	NUM
gujaf-180	395	12	)	)	PUNCT
gujaf-180	395	13	,	,	PUNCT
gujaf-180	395	14	corporate	corporate	ADJ
gujaf-180	395	15	–	–	PUNCT
gujaf-180	395	16	community	community	NOUN
gujaf-180	395	17	relations	relation	NOUN
gujaf-180	395	18	in	in	ADP
gujaf-180	395	19	nigeria‘s	nigeria‘s	ADJ
gujaf-180	395	20	oil	oil	NOUN
gujaf-180	395	21	industry	industry	NOUN
gujaf-180	395	22	:	:	PUNCT
gujaf-180	395	23	challenges	challenge	NOUN
gujaf-180	395	24	and	and	CCONJ
gujaf-180	395	25	imperatives	imperative	NOUN
gujaf-180	395	26	.	.	PUNCT
gujaf-180	396	1	journal	journal	NOUN
gujaf-180	396	2	of	of	ADP
gujaf-180	396	3	corporate	corporate	ADJ
gujaf-180	396	4	social	social	ADJ
gujaf-180	396	5	responsibility	responsibility	NOUN
gujaf-180	396	6	and	and	CCONJ
gujaf-180	396	7	environmental	environmental	ADJ
gujaf-180	396	8	management	management	NOUN
gujaf-180	396	9	,	,	PUNCT
gujaf-180	396	10	13(4	13(4	NUM
gujaf-180	396	11	)	)	PUNCT
gujaf-180	396	12	,	,	PUNCT
gujaf-180	396	13	194–206	194–206	NUM
gujaf-180	396	14	.	.	PUNCT
gujaf-180	397	1	idewele	idewele	PROPN
gujaf-180	397	2	,	,	PUNCT
gujaf-180	397	3	i.o	i.o	PROPN
gujaf-180	397	4	&	&	CCONJ
gujaf-180	397	5	murad	murad	PROPN
gujaf-180	397	6	,	,	PUNCT
gujaf-180	397	7	b.a	b.a	PROPN
gujaf-180	397	8	(	(	PUNCT
gujaf-180	397	9	2019	2019	NUM
gujaf-180	397	10	)	)	PUNCT
gujaf-180	397	11	.	.	PUNCT
gujaf-180	398	1	dividend	dividend	NOUN
gujaf-180	398	2	policy	policy	NOUN
gujaf-180	398	3	and	and	CCONJ
gujaf-180	398	4	financial	financial	ADJ
gujaf-180	398	5	performance	performance	NOUN
gujaf-180	398	6	:	:	PUNCT
gujaf-180	398	7	a	a	DET
gujaf-180	398	8	study	study	NOUN
gujaf-180	398	9	of	of	ADP
gujaf-180	398	10	selected	select	VERB
gujaf-180	398	11	deposit	deposit	NOUN
gujaf-180	398	12	money	money	NOUN
gujaf-180	398	13	banks	bank	NOUN
gujaf-180	398	14	in	in	ADP
gujaf-180	398	15	nigeria	nigeria	PROPN
gujaf-180	398	16	.	.	PUNCT
gujaf-180	399	1	african	african	ADJ
gujaf-180	399	2	journal	journal	PROPN
gujaf-180	399	3	of	of	ADP
gujaf-180	399	4	business	business	NOUN
gujaf-180	399	5	management	management	NOUN
gujaf-180	399	6	,	,	PUNCT
gujaf-180	399	7	13(7	13(7	NUM
gujaf-180	399	8	)	)	PUNCT
gujaf-180	399	9	,	,	PUNCT
gujaf-180	399	10	239	239	NUM
gujaf-180	399	11	-	-	SYM
gujaf-180	399	12	266	266	NUM
gujaf-180	399	13	.	.	PUNCT
gujaf-180	400	1	jian	jian	PROPN
gujaf-180	400	2	,	,	PUNCT
gujaf-180	400	3	x	x	X
gujaf-180	400	4	;	;	PUNCT
gujaf-180	400	5	feng	feng	X
gujaf-180	400	6	,	,	PUNCT
gujaf-180	400	7	l	l	PROPN
gujaf-180	400	8	&	&	CCONJ
gujaf-180	400	9	you	you	PROPN
gujaf-180	400	10	-	-	PUNCT
gujaf-180	400	11	hua	hua	PROPN
gujaf-180	400	12	,	,	PUNCT
gujaf-180	400	13	c.	c.	PROPN
gujaf-180	400	14	(	(	PUNCT
gujaf-180	400	15	2019	2019	NUM
gujaf-180	400	16	)	)	PUNCT
gujaf-180	400	17	.	.	PUNCT
gujaf-180	401	1	r&d	r&d	NOUN
gujaf-180	401	2	,	,	PUNCT
gujaf-180	401	3	advertising	advertising	NOUN
gujaf-180	401	4	and	and	CCONJ
gujaf-180	401	5	firm	firm	NOUN
gujaf-180	401	6	’s	’s	PART
gujaf-180	401	7	financial	financial	ADJ
gujaf-180	401	8	performance	performance	NOUN
gujaf-180	401	9	in	in	ADP
gujaf-180	401	10	south	south	PROPN
gujaf-180	401	11	korea	korea	PROPN
gujaf-180	401	12	:	:	PUNCT
gujaf-180	401	13	does	do	VERB
gujaf-180	401	14	firm	firm	ADJ
gujaf-180	401	15	size	size	NOUN
gujaf-180	401	16	matter	matter	NOUN
gujaf-180	401	17	?	?	PUNCT
gujaf-180	402	1	mdpi	mdpi	X
gujaf-180	402	2	.	.	PUNCT
gujaf-180	403	1	11(14	11(14	NUM
gujaf-180	403	2	)	)	PUNCT
gujaf-180	403	3	,	,	PUNCT
gujaf-180	403	4	1	1	NUM
gujaf-180	403	5	-	-	SYM
gujaf-180	403	6	16	16	NUM
gujaf-180	403	7	.	.	PUNCT
gujaf-180	404	1	https://doi.org/10.1177%2f2158244020953180	https://doi.org/10.1177%2f2158244020953180	ADJ
gujaf-180	404	2	gusau	gusau	ADJ
gujaf-180	404	3	journal	journal	NOUN
gujaf-180	404	4	of	of	ADP
gujaf-180	404	5	accounting	accounting	NOUN
gujaf-180	404	6	and	and	CCONJ
gujaf-180	404	7	finance	finance	NOUN
gujaf-180	404	8	,	,	PUNCT
gujaf-180	404	9	vol	vol	NOUN
gujaf-180	404	10	.	.	PROPN
gujaf-180	404	11	3	3	NUM
gujaf-180	404	12	,	,	PUNCT
gujaf-180	404	13	issue	issue	NOUN
gujaf-180	404	14	3	3	NUM
gujaf-180	404	15	,	,	PUNCT
gujaf-180	404	16	october	october	PROPN
gujaf-180	404	17	,	,	PUNCT
gujaf-180	404	18	2022	2022	NUM
gujaf-180	404	19	68	68	NUM
gujaf-180	404	20	jian	jian	NOUN
gujaf-180	404	21	,	,	PUNCT
gujaf-180	404	22	x	x	PRON
gujaf-180	404	23	;	;	PUNCT
gujaf-180	404	24	feng	feng	X
gujaf-180	404	25	,	,	PUNCT
gujaf-180	404	26	l	l	PROPN
gujaf-180	404	27	and	and	CCONJ
gujaf-180	404	28	you	you	PRON
gujaf-180	404	29	-	-	PUNCT
gujaf-180	404	30	hua	hua	PROPN
gujaf-180	404	31	,	,	PUNCT
gujaf-180	404	32	c.	c.	PROPN
gujaf-180	404	33	(	(	PUNCT
gujaf-180	404	34	2019	2019	NUM
gujaf-180	404	35	)	)	PUNCT
gujaf-180	404	36	.	.	PUNCT
gujaf-180	405	1	r&d	r&d	NOUN
gujaf-180	405	2	,	,	PUNCT
gujaf-180	405	3	advertising	advertising	NOUN
gujaf-180	405	4	and	and	CCONJ
gujaf-180	405	5	firm	firm	NOUN
gujaf-180	405	6	’s	’s	PART
gujaf-180	405	7	financial	financial	ADJ
gujaf-180	405	8	performance	performance	NOUN
gujaf-180	405	9	in	in	ADP
gujaf-180	405	10	south	south	PROPN
gujaf-180	405	11	korea	korea	PROPN
gujaf-180	405	12	:	:	PUNCT
gujaf-180	405	13	does	do	VERB
gujaf-180	405	14	firm	firm	ADJ
gujaf-180	405	15	size	size	NOUN
gujaf-180	405	16	matter	matter	NOUN
gujaf-180	405	17	?	?	PUNCT
gujaf-180	406	1	mdpi	mdpi	X
gujaf-180	406	2	.	.	PUNCT
gujaf-180	407	1	11(14	11(14	NUM
gujaf-180	407	2	)	)	PUNCT
gujaf-180	407	3	,	,	PUNCT
gujaf-180	407	4	1	1	NUM
gujaf-180	407	5	-	-	SYM
gujaf-180	407	6	16	16	NUM
gujaf-180	407	7	.	.	PUNCT
gujaf-180	408	1	krkač	krkač	PROPN
gujaf-180	408	2	,	,	PUNCT
gujaf-180	408	3	k.	k.	PROPN
gujaf-180	408	4	(	(	PUNCT
gujaf-180	408	5	2007	2007	NUM
gujaf-180	408	6	)	)	PUNCT
gujaf-180	408	7	introduction	introduction	NOUN
gujaf-180	408	8	to	to	ADP
gujaf-180	408	9	business	business	NOUN
gujaf-180	408	10	ethics	ethic	NOUN
gujaf-180	408	11	and	and	CCONJ
gujaf-180	408	12	corporate	corporate	ADJ
gujaf-180	408	13	social	social	ADJ
gujaf-180	408	14	responsibility	responsibility	NOUN
gujaf-180	408	15	,	,	PUNCT
gujaf-180	408	16	mate	mate	NOUN
gujaf-180	408	17	,	,	PUNCT
gujaf-180	408	18	zagreb	zagreb	PROPN
gujaf-180	408	19	.	.	PUNCT
gujaf-180	409	1	kpmg	kpmg	PROPN
gujaf-180	409	2	(	(	PUNCT
gujaf-180	409	3	2011	2011	NUM
gujaf-180	409	4	)	)	PUNCT
gujaf-180	409	5	.	.	PUNCT
gujaf-180	410	1	global	global	ADJ
gujaf-180	410	2	sustainability	sustainability	NOUN
gujaf-180	410	3	service	service	NOUN
gujaf-180	410	4	and	and	CCONJ
gujaf-180	410	5	sustainability	sustainability	PROPN
gujaf-180	410	6	ltd	ltd	PROPN
gujaf-180	410	7	:	:	PUNCT
gujaf-180	410	8	count	count	VERB
gujaf-180	410	9	me	i	PRON
gujaf-180	410	10	in	in	ADP
gujaf-180	410	11	:	:	PUNCT
gujaf-180	410	12	the	the	DET
gujaf-180	410	13	readers	reader	NOUN
gujaf-180	410	14	take	take	VERB
gujaf-180	410	15	on	on	ADP
gujaf-180	410	16	sustainability	sustainability	NOUN
gujaf-180	410	17	reporting	reporting	NOUN
gujaf-180	410	18	,	,	PUNCT
gujaf-180	410	19	amstelveen	amstelveen	ADV
gujaf-180	410	20	.	.	PUNCT
gujaf-180	411	1	kpmg	kpmg	PROPN
gujaf-180	411	2	(	(	PUNCT
gujaf-180	411	3	2013	2013	NUM
gujaf-180	411	4	)	)	PUNCT
gujaf-180	411	5	.	.	PUNCT
gujaf-180	412	1	kpmg	kpmg	PROPN
gujaf-180	412	2	international	international	PROPN
gujaf-180	412	3	:	:	PUNCT
gujaf-180	412	4	the	the	DET
gujaf-180	412	5	kpmg	kpmg	PROPN
gujaf-180	412	6	survey	survey	NOUN
gujaf-180	412	7	of	of	ADP
gujaf-180	412	8	corporate	corporate	ADJ
gujaf-180	412	9	responsibility	responsibility	NOUN
gujaf-180	412	10	reporting	reporting	NOUN
gujaf-180	412	11	.	.	PUNCT
gujaf-180	413	1	mahmood	mahmood	PROPN
gujaf-180	413	2	,	,	PUNCT
gujaf-180	413	3	z.	z.	PROPN
gujaf-180	413	4	,	,	PUNCT
gujaf-180	413	5	kouser	kouser	PROPN
gujaf-180	413	6	,	,	PUNCT
gujaf-180	413	7	r.	r.	PROPN
gujaf-180	413	8	&	&	CCONJ
gujaf-180	413	9	masud	masud	PROPN
gujaf-180	413	10	,	,	PUNCT
gujaf-180	413	11	m.k	m.k	PROPN
gujaf-180	413	12	.	.	PUNCT
gujaf-180	413	13	(	(	PUNCT
gujaf-180	413	14	2019	2019	NUM
gujaf-180	413	15	)	)	PUNCT
gujaf-180	413	16	.	.	PUNCT
gujaf-180	414	1	an	an	DET
gujaf-180	414	2	emerging	emerge	VERB
gujaf-180	414	3	economy	economy	NOUN
gujaf-180	414	4	perspective	perspective	NOUN
gujaf-180	414	5	on	on	ADP
gujaf-180	414	6	corporate	corporate	ADJ
gujaf-180	414	7	sustainability	sustainability	NOUN
gujaf-180	414	8	reporting	reporting	NOUN
gujaf-180	414	9	–	–	PUNCT
gujaf-180	414	10	main	main	ADJ
gujaf-180	414	11	actors	actor	NOUN
gujaf-180	414	12	’	'	PUNCT
gujaf-180	414	13	views	view	NOUN
gujaf-180	414	14	on	on	ADP
gujaf-180	414	15	the	the	DET
gujaf-180	414	16	current	current	ADJ
gujaf-180	414	17	state	state	NOUN
gujaf-180	414	18	of	of	ADP
gujaf-180	414	19	affairs	affair	NOUN
gujaf-180	414	20	in	in	ADP
gujaf-180	414	21	pakistan	pakistan	PROPN
gujaf-180	414	22	.	.	PUNCT
gujaf-180	415	1	asian	asian	ADJ
gujaf-180	415	2	journal	journal	PROPN
gujaf-180	415	3	of	of	ADP
gujaf-180	415	4	sustainability	sustainability	NOUN
gujaf-180	415	5	and	and	CCONJ
gujaf-180	415	6	social	social	ADJ
gujaf-180	415	7	responsibility	responsibility	NOUN
gujaf-180	415	8	4(8	4(8	NUM
gujaf-180	415	9	)	)	PUNCT
gujaf-180	415	10	,	,	PUNCT
gujaf-180	415	11	2	2	NUM
gujaf-180	415	12	-	-	SYM
gujaf-180	415	13	31	31	NUM
gujaf-180	415	14	.	.	PUNCT
gujaf-180	416	1	margolis	margolis	PROPN
gujaf-180	416	2	,	,	PUNCT
gujaf-180	416	3	joshua	joshua	PROPN
gujaf-180	416	4	d.	d.	PROPN
gujaf-180	416	5	and	and	CCONJ
gujaf-180	416	6	elfenbein	elfenbein	ADV
gujaf-180	416	7	,	,	PUNCT
gujaf-180	416	8	h	h	NOUN
gujaf-180	416	9	,	,	PUNCT
gujaf-180	416	10	a	a	PRON
gujaf-180	416	11	&	&	CCONJ
gujaf-180	416	12	walsh	walsh	PROPN
gujaf-180	416	13	,	,	PUNCT
gujaf-180	416	14	j.	j.	PROPN
gujaf-180	416	15	p	p	PROPN
gujaf-180	416	16	(	(	PUNCT
gujaf-180	416	17	2009	2009	NUM
gujaf-180	416	18	)	)	PUNCT
gujaf-180	416	19	.	.	PUNCT
gujaf-180	417	1	does	do	AUX
gujaf-180	417	2	it	it	PRON
gujaf-180	417	3	pay	pay	VERB
gujaf-180	417	4	to	to	PART
gujaf-180	417	5	be	be	AUX
gujaf-180	417	6	good	good	ADJ
gujaf-180	417	7	...	...	PUNCT
gujaf-180	417	8	and	and	CCONJ
gujaf-180	417	9	does	do	AUX
gujaf-180	417	10	it	it	PRON
gujaf-180	417	11	matter	matter	VERB
gujaf-180	417	12	?	?	PUNCT
gujaf-180	418	1	a	a	DET
gujaf-180	418	2	meta	meta	ADJ
gujaf-180	418	3	-	-	PUNCT
gujaf-180	418	4	analysis	analysis	NOUN
gujaf-180	418	5	of	of	ADP
gujaf-180	418	6	the	the	DET
gujaf-180	418	7	relationship	relationship	NOUN
gujaf-180	418	8	between	between	ADP
gujaf-180	418	9	corporate	corporate	ADJ
gujaf-180	418	10	social	social	ADJ
gujaf-180	418	11	and	and	CCONJ
gujaf-180	418	12	financial	financial	ADJ
gujaf-180	418	13	performance.ssrn	performance.ssrn	PROPN
gujaf-180	418	14	doi.org/10.2139/ssrn.1866371	doi.org/10.2139/ssrn.1866371	PROPN
gujaf-180	418	15	.	.	PUNCT
gujaf-180	419	1	makori	makori	ADJ
gujaf-180	419	2	,	,	PUNCT
gujaf-180	419	3	d.m	d.m	PROPN
gujaf-180	419	4	.	.	PROPN
gujaf-180	419	5	&	&	CCONJ
gujaf-180	419	6	jagongo	jagongo	PROPN
gujaf-180	419	7	,	,	PUNCT
gujaf-180	419	8	a.	a.	NOUN
gujaf-180	419	9	(	(	PUNCT
gujaf-180	419	10	2013	2013	NUM
gujaf-180	419	11	)	)	PUNCT
gujaf-180	419	12	environmental	environmental	ADJ
gujaf-180	419	13	accounting	accounting	NOUN
gujaf-180	419	14	and	and	CCONJ
gujaf-180	419	15	firm	firm	ADJ
gujaf-180	419	16	profitability	profitability	NOUN
gujaf-180	419	17	:	:	PUNCT
gujaf-180	419	18	an	an	DET
gujaf-180	419	19	empirical	empirical	ADJ
gujaf-180	419	20	analysis	analysis	NOUN
gujaf-180	419	21	of	of	ADP
gujaf-180	419	22	selected	select	VERB
gujaf-180	419	23	firms	firm	NOUN
gujaf-180	419	24	listed	list	VERB
gujaf-180	419	25	in	in	ADP
gujaf-180	419	26	bombay	bombay	PROPN
gujaf-180	419	27	stock	stock	PROPN
gujaf-180	419	28	exchange	exchange	PROPN
gujaf-180	419	29	,	,	PUNCT
gujaf-180	419	30	india	india	PROPN
gujaf-180	419	31	.	.	PUNCT
gujaf-180	420	1	international	international	PROPN
gujaf-180	420	2	journal	journal	PROPN
gujaf-180	420	3	of	of	ADP
gujaf-180	420	4	humanities	humanity	NOUN
gujaf-180	420	5	and	and	CCONJ
gujaf-180	420	6	social	social	ADJ
gujaf-180	420	7	sciences	science	NOUN
gujaf-180	420	8	,	,	PUNCT
gujaf-180	420	9	3(8	3(8	NUM
gujaf-180	420	10	)	)	PUNCT
gujaf-180	420	11	,	,	PUNCT
gujaf-180	420	12	167	167	NUM
gujaf-180	420	13	-	-	SYM
gujaf-180	420	14	179	179	NUM
gujaf-180	420	15	.	.	PUNCT
gujaf-180	421	1	murray	murray	PROPN
gujaf-180	421	2	,	,	PUNCT
gujaf-180	421	3	a.	a.	NOUN
gujaf-180	421	4	(	(	PUNCT
gujaf-180	421	5	2010	2010	NUM
gujaf-180	421	6	)	)	PUNCT
gujaf-180	421	7	.	.	PUNCT
gujaf-180	422	1	do	do	VERB
gujaf-180	422	2	markets	market	NOUN
gujaf-180	422	3	value	value	NOUN
gujaf-180	422	4	companies	company	NOUN
gujaf-180	422	5	’	'	PUNCT
gujaf-180	422	6	social	social	ADJ
gujaf-180	422	7	and	and	CCONJ
gujaf-180	422	8	environmental	environmental	ADJ
gujaf-180	422	9	activity	activity	NOUN
gujaf-180	422	10	?	?	PUNCT
gujaf-180	423	1	an	an	DET
gujaf-180	423	2	inquiry	inquiry	NOUN
gujaf-180	423	3	into	into	ADP
gujaf-180	423	4	associations	association	NOUN
gujaf-180	423	5	among	among	ADP
gujaf-180	423	6	social	social	ADJ
gujaf-180	423	7	disclosure	disclosure	NOUN
gujaf-180	423	8	,	,	PUNCT
gujaf-180	423	9	social	social	ADJ
gujaf-180	423	10	performance	performance	NOUN
gujaf-180	423	11	and	and	CCONJ
gujaf-180	423	12	financial	financial	ADJ
gujaf-180	423	13	performance	performance	NOUN
gujaf-180	423	14	http://theses.gla.ac.uk/1770/	http://theses.gla.ac.uk/1770/	PROPN
gujaf-180	423	15	nnamani	nnamani	PROPN
gujaf-180	423	16	,	,	PUNCT
gujaf-180	423	17	j.n	j.n	PROPN
gujaf-180	423	18	;	;	PUNCT
gujaf-180	423	19	onyekwelu	onyekwelu	PROPN
gujaf-180	423	20	,	,	PUNCT
gujaf-180	423	21	u.l	u.l	PROPN
gujaf-180	423	22	.	.	PROPN
gujaf-180	423	23	,	,	PUNCT
gujaf-180	423	24	&	&	CCONJ
gujaf-180	423	25	ugwu	ugwu	ADV
gujaf-180	423	26	,	,	PUNCT
gujaf-180	423	27	o.k	o.k	PROPN
gujaf-180	423	28	.	.	PUNCT
gujaf-180	423	29	(	(	PUNCT
gujaf-180	423	30	2017).effect	2017).effect	NUM
gujaf-180	423	31	of	of	ADP
gujaf-180	423	32	sustainability	sustainability	NOUN
gujaf-180	423	33	accounting	account	VERB
gujaf-180	423	34	on	on	ADP
gujaf-180	423	35	the	the	DET
gujaf-180	423	36	financial	financial	ADJ
gujaf-180	423	37	performance	performance	NOUN
gujaf-180	423	38	of	of	ADP
gujaf-180	423	39	firms	firm	NOUN
gujaf-180	423	40	in	in	ADP
gujaf-180	423	41	the	the	DET
gujaf-180	423	42	nigerian	nigerian	ADJ
gujaf-180	423	43	brewery	brewery	NOUN
gujaf-180	423	44	sector	sector	NOUN
gujaf-180	423	45	.	.	PUNCT
gujaf-180	424	1	european	european	PROPN
gujaf-180	424	2	journal	journal	PROPN
gujaf-180	424	3	of	of	ADP
gujaf-180	424	4	business	business	NOUN
gujaf-180	424	5	and	and	CCONJ
gujaf-180	424	6	innovation	innovation	NOUN
gujaf-180	424	7	research	research	NOUN
gujaf-180	424	8	,	,	PUNCT
gujaf-180	424	9	5(1	5(1	NUM
gujaf-180	424	10	)	)	PUNCT
gujaf-180	424	11	,	,	PUNCT
gujaf-180	424	12	1	1	NUM
gujaf-180	424	13	-	-	SYM
gujaf-180	424	14	15	15	NUM
gujaf-180	424	15	.	.	PUNCT
gujaf-180	425	1	nwambeke	nwambeke	PROPN
gujaf-180	425	2	,	,	PUNCT
gujaf-180	425	3	g.c	g.c	PROPN
gujaf-180	425	4	;	;	PUNCT
gujaf-180	425	5	et	et	PROPN
gujaf-180	425	6	al	al	PROPN
gujaf-180	425	7	(	(	PUNCT
gujaf-180	425	8	2019).impact	2019).impact	NUM
gujaf-180	425	9	of	of	ADP
gujaf-180	425	10	environmental	environmental	ADJ
gujaf-180	425	11	accounting	accounting	NOUN
gujaf-180	425	12	disclosure	disclosure	NOUN
gujaf-180	425	13	on	on	ADP
gujaf-180	425	14	financial	financial	ADJ
gujaf-180	425	15	performance	performance	NOUN
gujaf-180	425	16	of	of	ADP
gujaf-180	425	17	cement	cement	NOUN
gujaf-180	425	18	companies	company	NOUN
gujaf-180	425	19	in	in	ADP
gujaf-180	425	20	nigeria	nigeria	PROPN
gujaf-180	425	21	firms	firm	NOUN
gujaf-180	425	22	.	.	PUNCT
gujaf-180	426	1	journal	journal	PROPN
gujaf-180	426	2	of	of	ADP
gujaf-180	426	3	arts	art	NOUN
gujaf-180	426	4	and	and	CCONJ
gujaf-180	426	5	humanities.4	humanities.4	PROPN
gujaf-180	426	6	(	(	PUNCT
gujaf-180	426	7	1	1	NUM
gujaf-180	426	8	)	)	PUNCT
gujaf-180	426	9	,	,	PUNCT
gujaf-180	426	10	63	63	NUM
gujaf-180	426	11	-	-	SYM
gujaf-180	426	12	76	76	NUM
gujaf-180	426	13	.	.	PUNCT
gujaf-180	427	1	nzekwe	nzekwe	ADJ
gujaf-180	427	2	,	,	PUNCT
gujaf-180	427	3	o.	o.	PROPN
gujaf-180	427	4	g.	g.	PROPN
gujaf-180	427	5	,	,	PUNCT
gujaf-180	427	6	okoye	okoye	PROPN
gujaf-180	427	7	,	,	PUNCT
gujaf-180	427	8	p.	p.	NOUN
gujaf-180	427	9	v.	v.	CCONJ
gujaf-180	427	10	c.	c.	PROPN
gujaf-180	427	11	,	,	PUNCT
gujaf-180	427	12	&	&	CCONJ
gujaf-180	427	13	amahalu	amahalu	PROPN
gujaf-180	427	14	,	,	PUNCT
gujaf-180	427	15	n.	n.	PROPN
gujaf-180	427	16	n.	n.	PROPN
gujaf-180	427	17	(	(	PUNCT
gujaf-180	427	18	2021	2021	NUM
gujaf-180	427	19	)	)	PUNCT
gujaf-180	427	20	.	.	PUNCT
gujaf-180	428	1	effect	effect	NOUN
gujaf-180	428	2	of	of	ADP
gujaf-180	428	3	sustainability	sustainability	NOUN
gujaf-180	428	4	reporting	reporting	NOUN
gujaf-180	428	5	on	on	ADP
gujaf-180	428	6	financial	financial	ADJ
gujaf-180	428	7	performance	performance	NOUN
gujaf-180	428	8	of	of	ADP
gujaf-180	428	9	quoted	quote	VERB
gujaf-180	428	10	industrial	industrial	ADJ
gujaf-180	428	11	goods	good	NOUN
gujaf-180	428	12	companies	company	NOUN
gujaf-180	428	13	in	in	ADP
gujaf-180	428	14	nigeria	nigeria	PROPN
gujaf-180	428	15	.	.	PUNCT
gujaf-180	429	1	international	international	ADJ
gujaf-180	429	2	journal	journal	PROPN
gujaf-180	429	3	of	of	ADP
gujaf-180	429	4	management	management	NOUN
gujaf-180	429	5	studies	study	NOUN
gujaf-180	429	6	and	and	CCONJ
gujaf-180	429	7	social	social	ADJ
gujaf-180	429	8	science	science	NOUN
gujaf-180	429	9	research	research	NOUN
gujaf-180	429	10	,	,	PUNCT
gujaf-180	429	11	3(5	3(5	NUM
gujaf-180	429	12	)	)	PUNCT
gujaf-180	429	13	,	,	PUNCT
gujaf-180	429	14	265	265	NUM
gujaf-180	429	15	-	-	SYM
gujaf-180	429	16	280	280	NUM
gujaf-180	429	17	.	.	PUNCT
gujaf-180	429	18	ogbemi	ogbemi	NOUN
gujaf-180	429	19	,	,	PUNCT
gujaf-180	429	20	o.b	o.b	X
gujaf-180	429	21	(	(	PUNCT
gujaf-180	429	22	2020	2020	NUM
gujaf-180	429	23	)	)	PUNCT
gujaf-180	429	24	.	.	PUNCT
gujaf-180	430	1	attitude	attitude	NOUN
gujaf-180	430	2	of	of	ADP
gujaf-180	430	3	host	host	NOUN
gujaf-180	430	4	communities	community	NOUN
gujaf-180	430	5	towards	towards	ADP
gujaf-180	430	6	deploying	deploy	VERB
gujaf-180	430	7	corporate	corporate	ADJ
gujaf-180	430	8	social	social	ADJ
gujaf-180	430	9	responsibility	responsibility	NOUN
gujaf-180	430	10	to	to	PART
gujaf-180	430	11	manage	manage	VERB
gujaf-180	430	12	conflicts	conflict	NOUN
gujaf-180	430	13	in	in	ADP
gujaf-180	430	14	the	the	DET
gujaf-180	430	15	niger	niger	PROPN
gujaf-180	430	16	delta	delta	PROPN
gujaf-180	430	17	nigeria	nigeria	PROPN
gujaf-180	430	18	.	.	PUNCT
gujaf-180	431	1	global	global	ADJ
gujaf-180	431	2	journals	journal	NOUN
gujaf-180	431	3	of	of	ADP
gujaf-180	431	4	arts	art	NOUN
gujaf-180	431	5	,	,	PUNCT
gujaf-180	431	6	humanities	humanity	NOUN
gujaf-180	431	7	and	and	CCONJ
gujaf-180	431	8	social	social	ADJ
gujaf-180	431	9	sciences	science	NOUN
gujaf-180	431	10	,	,	PUNCT
gujaf-180	431	11	8(10	8(10	NUM
gujaf-180	431	12	)	)	PUNCT
gujaf-180	431	13	,	,	PUNCT
gujaf-180	431	14	122	122	NUM
gujaf-180	431	15	-	-	SYM
gujaf-180	431	16	141	141	NUM
gujaf-180	431	17	.	.	PUNCT
gujaf-180	431	18	okegbe	okegbe	NOUN
gujaf-180	431	19	,	,	PUNCT
gujaf-180	431	20	t.o	t.o	PROPN
gujaf-180	431	21	and	and	CCONJ
gujaf-180	431	22	egbunike	egbunike	NOUN
gujaf-180	431	23	,	,	PUNCT
gujaf-180	431	24	f.c	f.c	PROPN
gujaf-180	431	25	(	(	PUNCT
gujaf-180	431	26	2016).corporate	2016).corporate	NUM
gujaf-180	431	27	social	social	ADJ
gujaf-180	431	28	responsibility	responsibility	NOUN
gujaf-180	431	29	and	and	CCONJ
gujaf-180	431	30	financial	financial	ADJ
gujaf-180	431	31	performance	performance	NOUN
gujaf-180	431	32	of	of	ADP
gujaf-180	431	33	selected	select	VERB
gujaf-180	431	34	quoted	quote	VERB
gujaf-180	431	35	companies	company	NOUN
gujaf-180	431	36	in	in	ADP
gujaf-180	431	37	nigeria	nigeria	PROPN
gujaf-180	431	38	.	.	PUNCT
gujaf-180	432	1	journal	journal	PROPN
gujaf-180	432	2	of	of	ADP
gujaf-180	432	3	social	social	ADJ
gujaf-180	432	4	development	development	NOUN
gujaf-180	432	5	,	,	PUNCT
gujaf-180	432	6	5(4	5(4	NUM
gujaf-180	432	7	)	)	PUNCT
gujaf-180	432	8	,	,	PUNCT
gujaf-180	432	9	168	168	NUM
gujaf-180	432	10	-	-	SYM
gujaf-180	432	11	189	189	NUM
gujaf-180	432	12	.	.	PUNCT
gujaf-180	433	1	onoja	onoja	ADJ
gujaf-180	433	2	,	,	PUNCT
gujaf-180	433	3	a.	a.	NOUN
gujaf-180	433	4	a.	a.	PROPN
gujaf-180	433	5	,	,	PUNCT
gujaf-180	433	6	okoye	okoye	PROPN
gujaf-180	433	7	,	,	PUNCT
gujaf-180	433	8	e.	e.	PROPN
gujaf-180	433	9	i.	i.	PROPN
gujaf-180	433	10	,	,	PUNCT
gujaf-180	433	11	&	&	CCONJ
gujaf-180	433	12	nwoye	nwoye	PROPN
gujaf-180	433	13	,	,	PUNCT
gujaf-180	433	14	u.	u.	PROPN
gujaf-180	433	15	j.	j.	PROPN
gujaf-180	433	16	(	(	PUNCT
gujaf-180	433	17	2021	2021	NUM
gujaf-180	433	18	)	)	PUNCT
gujaf-180	433	19	.	.	PUNCT
gujaf-180	434	1	global	global	ADJ
gujaf-180	434	2	reporting	reporting	NOUN
gujaf-180	434	3	initiative	initiative	NOUN
gujaf-180	434	4	and	and	CCONJ
gujaf-180	434	5	sustainability	sustainability	NOUN
gujaf-180	434	6	reporting	reporting	NOUN
gujaf-180	434	7	practices	practice	NOUN
gujaf-180	434	8	:	:	PUNCT
gujaf-180	434	9	a	a	DET
gujaf-180	434	10	study	study	NOUN
gujaf-180	434	11	of	of	ADP
gujaf-180	434	12	nigeria	nigeria	PROPN
gujaf-180	434	13	and	and	CCONJ
gujaf-180	434	14	south	south	PROPN
gujaf-180	434	15	africa	africa	PROPN
gujaf-180	434	16	oil	oil	NOUN
gujaf-180	434	17	and	and	CCONJ
gujaf-180	434	18	gas	gas	NOUN
gujaf-180	434	19	firms	firm	NOUN
gujaf-180	434	20	.	.	PUNCT
gujaf-180	435	1	research	research	NOUN
gujaf-180	435	2	journal	journal	PROPN
gujaf-180	435	3	of	of	ADP
gujaf-180	435	4	management	management	NOUN
gujaf-180	435	5	practice|	practice|	PROPN
gujaf-180	435	6	issn	issn	NOUN
gujaf-180	435	7	,	,	PUNCT
gujaf-180	435	8	2782	2782	NUM
gujaf-180	435	9	,	,	PUNCT
gujaf-180	435	10	7674	7674	NUM
gujaf-180	435	11	.	.	PUNCT
gujaf-180	436	1	https://dx.doi.org/10.2139/ssrn.1866371	https://dx.doi.org/10.2139/ssrn.1866371	AUX
gujaf-180	436	2	http://theses.gla.ac.uk/1770/	http://theses.gla.ac.uk/1770/	PROPN
gujaf-180	436	3	gusau	gusau	ADJ
gujaf-180	436	4	journal	journal	NOUN
gujaf-180	436	5	of	of	ADP
gujaf-180	436	6	accounting	accounting	NOUN
gujaf-180	436	7	and	and	CCONJ
gujaf-180	436	8	finance	finance	NOUN
gujaf-180	436	9	,	,	PUNCT
gujaf-180	436	10	vol	vol	NOUN
gujaf-180	436	11	.	.	PROPN
gujaf-180	436	12	3	3	NUM
gujaf-180	436	13	,	,	PUNCT
gujaf-180	436	14	issue	issue	NOUN
gujaf-180	436	15	3	3	NUM
gujaf-180	436	16	,	,	PUNCT
gujaf-180	436	17	october	october	PROPN
gujaf-180	436	18	,	,	PUNCT
gujaf-180	436	19	2022	2022	NUM
gujaf-180	436	20	69	69	NUM
gujaf-180	436	21	ordu	ordu	PROPN
gujaf-180	436	22	,	,	PUNCT
gujaf-180	436	23	p.	p.	PROPN
gujaf-180	436	24	a	a	PROPN
gujaf-180	436	25	&	&	CCONJ
gujaf-180	436	26	amah	amah	PROPN
gujaf-180	436	27	,	,	PUNCT
gujaf-180	436	28	c.	c.	PROPN
gujaf-180	436	29	o	o	PROPN
gujaf-180	436	30	(	(	PUNCT
gujaf-180	436	31	2021	2021	NUM
gujaf-180	436	32	)	)	PUNCT
gujaf-180	436	33	.	.	PUNCT
gujaf-180	437	1	sustainability	sustainability	NOUN
gujaf-180	437	2	accounting	accounting	NOUN
gujaf-180	437	3	and	and	CCONJ
gujaf-180	437	4	financial	financial	ADJ
gujaf-180	437	5	performance	performance	NOUN
gujaf-180	437	6	of	of	ADP
gujaf-180	437	7	oil	oil	NOUN
gujaf-180	437	8	and	and	CCONJ
gujaf-180	437	9	gas	gas	NOUN
gujaf-180	437	10	companies	company	NOUN
gujaf-180	437	11	in	in	ADP
gujaf-180	437	12	nigeria	nigeria	PROPN
gujaf-180	437	13	.	.	PUNCT
gujaf-180	438	1	international	international	ADJ
gujaf-180	438	2	journal	journal	PROPN
gujaf-180	438	3	of	of	ADP
gujaf-180	438	4	innovative	innovative	ADJ
gujaf-180	438	5	finance	finance	NOUN
gujaf-180	438	6	and	and	CCONJ
gujaf-180	438	7	economics	economic	NOUN
gujaf-180	438	8	research	research	NOUN
gujaf-180	438	9	9(1),182	9(1),182	PROPN
gujaf-180	438	10	-	-	PUNCT
gujaf-180	438	11	197	197	NUM
gujaf-180	438	12	.	.	PUNCT
gujaf-180	439	1	owolabi	owolabi	PROPN
gujaf-180	439	2	s.a	s.a	PROPN
gujaf-180	439	3	&	&	CCONJ
gujaf-180	439	4	okulenu	okulenu	PROPN
gujaf-180	439	5	,	,	PUNCT
gujaf-180	439	6	s.a	s.a	PROPN
gujaf-180	439	7	(	(	PUNCT
gujaf-180	439	8	2020	2020	NUM
gujaf-180	439	9	)	)	PUNCT
gujaf-180	439	10	.	.	PUNCT
gujaf-180	440	1	sustainability	sustainability	NOUN
gujaf-180	440	2	reporting	report	VERB
gujaf-180	440	3	as	as	ADP
gujaf-180	440	4	a	a	DET
gujaf-180	440	5	catalyst	catalyst	NOUN
gujaf-180	440	6	to	to	ADP
gujaf-180	440	7	performance	performance	NOUN
gujaf-180	440	8	of	of	ADP
gujaf-180	440	9	insurance	insurance	NOUN
gujaf-180	440	10	company	company	NOUN
gujaf-180	440	11	in	in	ADP
gujaf-180	440	12	nigeria	nigeria	PROPN
gujaf-180	440	13	.	.	PUNCT
gujaf-180	441	1	international	international	ADJ
gujaf-180	441	2	journal	journal	PROPN
gujaf-180	441	3	of	of	ADP
gujaf-180	441	4	research	research	NOUN
gujaf-180	441	5	publications	publication	NOUN
gujaf-180	441	6	,	,	PUNCT
gujaf-180	441	7	31	31	NUM
gujaf-180	441	8	-	-	SYM
gujaf-180	441	9	44	44	NUM
gujaf-180	441	10	.	.	PUNCT
gujaf-180	442	1	porini	porini	NOUN
gujaf-180	442	2	,	,	PUNCT
gujaf-180	442	3	r	r	NOUN
gujaf-180	442	4	(	(	PUNCT
gujaf-180	442	5	2020	2020	NUM
gujaf-180	442	6	)	)	PUNCT
gujaf-180	442	7	.	.	PUNCT
gujaf-180	443	1	dividend	dividend	NOUN
gujaf-180	443	2	payout	payout	NOUN
gujaf-180	443	3	ratio	ratio	NOUN
gujaf-180	443	4	and	and	CCONJ
gujaf-180	443	5	financial	financial	ADJ
gujaf-180	443	6	performance	performance	NOUN
gujaf-180	443	7	:	:	PUNCT
gujaf-180	443	8	a	a	DET
gujaf-180	443	9	case	case	NOUN
gujaf-180	443	10	of	of	ADP
gujaf-180	443	11	firms	firm	NOUN
gujaf-180	443	12	listed	list	VERB
gujaf-180	443	13	on	on	ADP
gujaf-180	443	14	dar	dar	PROPN
gujaf-180	443	15	es	es	PROPN
gujaf-180	443	16	salaam	salaam	PROPN
gujaf-180	443	17	stock	stock	PROPN
gujaf-180	443	18	exchange	exchange	PROPN
gujaf-180	443	19	.	.	PUNCT
gujaf-180	444	1	digital	digital	ADJ
gujaf-180	444	2	research	research	NOUN
gujaf-180	444	3	repository	repository	NOUN
gujaf-180	444	4	,	,	PUNCT
gujaf-180	444	5	10(1	10(1	NUM
gujaf-180	444	6	)	)	PUNCT
gujaf-180	444	7	,	,	PUNCT
gujaf-180	444	8	1	1	NUM
gujaf-180	444	9	-	-	SYM
gujaf-180	444	10	11	11	NUM
gujaf-180	444	11	.	.	PUNCT
gujaf-180	445	1	qamrizzaman	qamrizzaman	NOUN
gujaf-180	445	2	,	,	PUNCT
gujaf-180	445	3	m.d	m.d	PROPN
gujaf-180	445	4	;	;	PUNCT
gujaf-180	445	5	jahan	jahan	PROPN
gujaf-180	445	6	,	,	PUNCT
gujaf-180	445	7	i	i	PROPN
gujaf-180	445	8	&	&	CCONJ
gujaf-180	445	9	karim	karim	PROPN
gujaf-180	445	10	,	,	PUNCT
gujaf-180	445	11	s	s	PART
gujaf-180	445	12	(	(	PUNCT
gujaf-180	445	13	2021).the	2021).the	DET
gujaf-180	445	14	impact	impact	NOUN
gujaf-180	445	15	of	of	ADP
gujaf-180	445	16	voluntary	voluntary	ADJ
gujaf-180	445	17	disclosure	disclosure	NOUN
gujaf-180	445	18	on	on	ADP
gujaf-180	445	19	firm	firm	NOUN
gujaf-180	445	20	’s	’s	PART
gujaf-180	445	21	value	value	NOUN
gujaf-180	445	22	:	:	PUNCT
gujaf-180	445	23	evidence	evidence	NOUN
gujaf-180	445	24	from	from	ADP
gujaf-180	445	25	manufacturing	manufacture	VERB
gujaf-180	445	26	firms	firm	NOUN
gujaf-180	445	27	in	in	ADP
gujaf-180	445	28	bangladesh	bangladesh	PROPN
gujaf-180	445	29	.	.	PUNCT
gujaf-180	446	1	journal	journal	PROPN
gujaf-180	446	2	of	of	ADP
gujaf-180	446	3	asian	asian	ADJ
gujaf-180	446	4	finance	finance	NOUN
gujaf-180	446	5	,	,	PUNCT
gujaf-180	446	6	economics	economic	NOUN
gujaf-180	446	7	and	and	CCONJ
gujaf-180	446	8	business	business	NOUN
gujaf-180	446	9	8	8	NUM
gujaf-180	446	10	(	(	PUNCT
gujaf-180	446	11	6	6	NUM
gujaf-180	446	12	)	)	PUNCT
gujaf-180	446	13	,	,	PUNCT
gujaf-180	446	14	0671–0685	0671–0685	NUM
gujaf-180	446	15	.	.	PUNCT
gujaf-180	447	1	seraina.c	seraina.c	PROPN
gujaf-180	447	2	.	.	PUNCT
gujaf-180	448	1	(	(	PUNCT
gujaf-180	448	2	2013).randd	2013).randd	NUM
gujaf-180	448	3	expenses	expense	NOUN
gujaf-180	448	4	and	and	CCONJ
gujaf-180	448	5	firm	firm	ADJ
gujaf-180	448	6	valuation	valuation	NOUN
gujaf-180	448	7	:	:	PUNCT
gujaf-180	448	8	a	a	DET
gujaf-180	448	9	literature	literature	PROPN
gujaf-180	448	10	review	review	NOUN
gujaf-180	448	11	,	,	PUNCT
gujaf-180	448	12	international	international	ADJ
gujaf-180	448	13	journal	journal	NOUN
gujaf-180	448	14	of	of	ADP
gujaf-180	448	15	accounting	accounting	NOUN
gujaf-180	448	16	and	and	CCONJ
gujaf-180	448	17	information	information	NOUN
gujaf-180	448	18	management	management	NOUN
gujaf-180	448	19	.	.	PUNCT
gujaf-180	449	1	16(1	16(1	X
gujaf-180	449	2	)	)	PUNCT
gujaf-180	449	3	,	,	PUNCT
gujaf-180	449	4	5	5	NUM
gujaf-180	449	5	-	-	SYM
gujaf-180	449	6	24	24	NUM
gujaf-180	449	7	.	.	PUNCT
gujaf-180	450	1	singh	singh	PROPN
gujaf-180	450	2	,	,	PUNCT
gujaf-180	450	3	s.	s.	PROPN
gujaf-180	450	4	(	(	PUNCT
gujaf-180	450	5	2014	2014	NUM
gujaf-180	450	6	)	)	PUNCT
gujaf-180	450	7	,	,	PUNCT
gujaf-180	450	8	impact	impact	NOUN
gujaf-180	450	9	of	of	ADP
gujaf-180	450	10	corporate	corporate	ADJ
gujaf-180	450	11	social	social	ADJ
gujaf-180	450	12	responsibility	responsibility	NOUN
gujaf-180	450	13	and	and	CCONJ
gujaf-180	450	14	financial	financial	ADJ
gujaf-180	450	15	performance	performance	NOUN
gujaf-180	450	16	of	of	ADP
gujaf-180	450	17	firms	firm	NOUN
gujaf-180	450	18	in	in	ADP
gujaf-180	450	19	uk	uk	PROPN
gujaf-180	450	20	.	.	PROPN
gujaf-180	450	21	available	available	ADJ
gujaf-180	450	22	from	from	ADP
gujaf-180	450	23	:	:	PUNCT
gujaf-180	450	24	http://www.essay	http://www.essay	PROPN
gujaf-180	450	25	.	.	PUNCT
gujaf-180	451	1	utwente.nl/65014/1/singh_ma_mb.pdf	utwente.nl/65014/1/singh_ma_mb.pdf	PROPN
gujaf-180	451	2	.	.	PROPN
gujaf-180	452	1	spence	spence	PROPN
gujaf-180	452	2	,	,	PUNCT
gujaf-180	452	3	m.	m.	NOUN
gujaf-180	452	4	(	(	PUNCT
gujaf-180	452	5	2002	2002	NUM
gujaf-180	452	6	)	)	PUNCT
gujaf-180	452	7	.	.	PUNCT
gujaf-180	453	1	signaling	signal	VERB
gujaf-180	453	2	in	in	ADP
gujaf-180	453	3	retrospect	retrospect	NOUN
gujaf-180	453	4	and	and	CCONJ
gujaf-180	453	5	the	the	DET
gujaf-180	453	6	informational	informational	ADJ
gujaf-180	453	7	structure	structure	NOUN
gujaf-180	453	8	of	of	ADP
gujaf-180	453	9	markets	market	NOUN
gujaf-180	453	10	.	.	PUNCT
gujaf-180	454	1	the	the	DET
gujaf-180	454	2	american	american	PROPN
gujaf-180	454	3	economic	economic	PROPN
gujaf-180	454	4	review	review	PROPN
gujaf-180	454	5	,	,	PUNCT
gujaf-180	454	6	92(3	92(3	NOUN
gujaf-180	454	7	)	)	PUNCT
gujaf-180	454	8	,	,	PUNCT
gujaf-180	454	9	434–459	434–459	NUM
gujaf-180	454	10	.	.	PUNCT
gujaf-180	455	1	sinha	sinha	PROPN
gujaf-180	455	2	,	,	PUNCT
gujaf-180	455	3	a.	a.	PROPN
gujaf-180	455	4	,	,	PUNCT
gujaf-180	455	5	&	&	CCONJ
gujaf-180	455	6	mondal	mondal	PROPN
gujaf-180	455	7	,	,	PUNCT
gujaf-180	455	8	k.	k.	PROPN
gujaf-180	455	9	(	(	PUNCT
gujaf-180	455	10	2020	2020	NUM
gujaf-180	455	11	)	)	PUNCT
gujaf-180	455	12	.	.	PUNCT
gujaf-180	456	1	the	the	DET
gujaf-180	456	2	impact	impact	NOUN
gujaf-180	456	3	of	of	ADP
gujaf-180	456	4	lagged	lag	VERB
gujaf-180	456	5	r&d	r&d	NOUN
gujaf-180	456	6	expenses	expense	NOUN
gujaf-180	456	7	on	on	ADP
gujaf-180	456	8	firm	firm	ADJ
gujaf-180	456	9	performance	performance	NOUN
gujaf-180	456	10	:	:	PUNCT
gujaf-180	456	11	empirical	empirical	ADJ
gujaf-180	456	12	evidence	evidence	NOUN
gujaf-180	456	13	from	from	ADP
gujaf-180	456	14	the	the	DET
gujaf-180	456	15	bse	bse	PROPN
gujaf-180	456	16	healthcare	healthcare	PROPN
gujaf-180	456	17	index	index	PROPN
gujaf-180	456	18	.	.	PUNCT
gujaf-180	457	1	colombo	colombo	PROPN
gujaf-180	457	2	business	business	PROPN
gujaf-180	457	3	journal	journal	PROPN
gujaf-180	457	4	,	,	PUNCT
gujaf-180	457	5	11(2),114	11(2),114	NUM
gujaf-180	457	6	-	-	SYM
gujaf-180	457	7	141	141	NUM
gujaf-180	457	8	.	.	PUNCT
gujaf-180	458	1	taib	taib	PROPN
gujaf-180	458	2	,	,	PUNCT
gujaf-180	458	3	e.m	e.m	PROPN
gujaf-180	458	4	&	&	CCONJ
gujaf-180	458	5	ameer	ameer	PROPN
gujaf-180	458	6	,	,	PUNCT
gujaf-180	458	7	r.	r.	PROPN
gujaf-180	458	8	(	(	PUNCT
gujaf-180	458	9	2012	2012	NUM
gujaf-180	458	10	)	)	PUNCT
gujaf-180	458	11	.	.	PUNCT
gujaf-180	459	1	relationship	relationship	NOUN
gujaf-180	459	2	between	between	ADP
gujaf-180	459	3	corporate	corporate	ADJ
gujaf-180	459	4	sustainability	sustainability	NOUN
gujaf-180	459	5	practices	practice	NOUN
gujaf-180	459	6	and	and	CCONJ
gujaf-180	459	7	practices	practice	NOUN
gujaf-180	459	8	and	and	CCONJ
gujaf-180	459	9	financial	financial	ADJ
gujaf-180	459	10	performance	performance	NOUN
gujaf-180	459	11	:	:	PUNCT
gujaf-180	459	12	evidence	evidence	NOUN
gujaf-180	459	13	from	from	ADP
gujaf-180	459	14	gri	gri	PROPN
gujaf-180	459	15	reporting	report	VERB
gujaf-180	459	16	companies	company	NOUN
gujaf-180	459	17	.	.	PUNCT
gujaf-180	460	1	doi.org/10.2139/ssrn.2152124	doi.org/10.2139/ssrn.2152124	PROPN
gujaf-180	460	2	.	.	PUNCT
gujaf-180	460	3	tapang	tapang	PROPN
gujaf-180	460	4	,	,	PUNCT
gujaf-180	460	5	t.a	t.a	PROPN
gujaf-180	460	6	;	;	PUNCT
gujaf-180	460	7	bassey	bassey	PROPN
gujaf-180	460	8	b.e	b.e	PROPN
gujaf-180	460	9	;	;	PUNCT
gujaf-180	460	10	&	&	CCONJ
gujaf-180	460	11	bessong	bessong	PROPN
gujaf-180	460	12	,	,	PUNCT
gujaf-180	460	13	p.k	p.k	PROPN
gujaf-180	460	14	(	(	PUNCT
gujaf-180	460	15	2012).environmental	2012).environmental	ADJ
gujaf-180	460	16	activities	activity	NOUN
gujaf-180	460	17	and	and	CCONJ
gujaf-180	460	18	its	its	PRON
gujaf-180	460	19	implications	implication	NOUN
gujaf-180	460	20	on	on	ADP
gujaf-180	460	21	the	the	DET
gujaf-180	460	22	profitability	profitability	NOUN
gujaf-180	460	23	of	of	ADP
gujaf-180	460	24	oil	oil	NOUN
gujaf-180	460	25	companies	company	NOUN
gujaf-180	460	26	in	in	ADP
gujaf-180	460	27	nigeria	nigeria	PROPN
gujaf-180	460	28	.	.	PUNCT
gujaf-180	461	1	international	international	ADJ
gujaf-180	461	2	journal	journal	PROPN
gujaf-180	461	3	of	of	ADP
gujaf-180	461	4	physical	physical	ADJ
gujaf-180	461	5	and	and	CCONJ
gujaf-180	461	6	social	social	ADJ
gujaf-180	461	7	sciences	science	NOUN
gujaf-180	461	8	.	.	PUNCT
gujaf-180	462	1	2(3	2(3	NUM
gujaf-180	462	2	)	)	PUNCT
gujaf-180	462	3	,	,	PUNCT
gujaf-180	462	4	285	285	NUM
gujaf-180	462	5	-	-	SYM
gujaf-180	462	6	302	302	NUM
gujaf-180	462	7	.	.	PUNCT
gujaf-180	463	1	thayaraj	thayaraj	PROPN
gujaf-180	463	2	,	,	PUNCT
gujaf-180	463	3	m.s	m.s	PROPN
gujaf-180	463	4	&	&	CCONJ
gujaf-180	463	5	karunarathne	karunarathne	PROPN
gujaf-180	463	6	,	,	PUNCT
gujaf-180	463	7	w.v.a.d	w.v.a.d	PROPN
gujaf-180	463	8	(	(	PUNCT
gujaf-180	463	9	2021	2021	NUM
gujaf-180	463	10	)	)	PUNCT
gujaf-180	463	11	.	.	PUNCT
gujaf-180	464	1	the	the	DET
gujaf-180	464	2	impact	impact	NOUN
gujaf-180	464	3	of	of	ADP
gujaf-180	464	4	sustainability	sustainability	NOUN
gujaf-180	464	5	reporting	report	VERB
gujaf-180	464	6	on	on	ADP
gujaf-180	464	7	firms	firm	NOUN
gujaf-180	464	8	’	'	PUNCT
gujaf-180	464	9	financial	financial	ADJ
gujaf-180	464	10	performance	performance	NOUN
gujaf-180	464	11	.	.	PUNCT
gujaf-180	465	1	journal	journal	NOUN
gujaf-180	465	2	of	of	ADP
gujaf-180	465	3	business	business	NOUN
gujaf-180	465	4	and	and	CCONJ
gujaf-180	465	5	technology	technology	NOUN
gujaf-180	465	6	,	,	PUNCT
gujaf-180	465	7	5(2	5(2	NUM
gujaf-180	465	8	)	)	PUNCT
gujaf-180	465	9	,	,	PUNCT
gujaf-180	465	10	51	51	NUM
gujaf-180	465	11	-	-	SYM
gujaf-180	465	12	73	73	NUM
gujaf-180	465	13	.	.	PUNCT
gujaf-180	466	1	umobong	umobong	PROPN
gujaf-180	466	2	,	,	PUNCT
gujaf-180	466	3	a.a	a.a	PROPN
gujaf-180	466	4	&	&	CCONJ
gujaf-180	466	5	agburuga	agburuga	PROPN
gujaf-180	466	6	,	,	PUNCT
gujaf-180	466	7	u.t	u.t	PROPN
gujaf-180	466	8	(	(	PUNCT
gujaf-180	466	9	2018	2018	NUM
gujaf-180	466	10	)	)	PUNCT
gujaf-180	466	11	.	.	PUNCT
gujaf-180	467	1	financial	financial	ADJ
gujaf-180	467	2	performance	performance	NOUN
gujaf-180	467	3	and	and	CCONJ
gujaf-180	467	4	corporate	corporate	ADJ
gujaf-180	467	5	social	social	ADJ
gujaf-180	467	6	responsibility	responsibility	NOUN
gujaf-180	467	7	of	of	ADP
gujaf-180	467	8	quoted	quote	VERB
gujaf-180	467	9	firms	firm	NOUN
gujaf-180	467	10	in	in	ADP
gujaf-180	467	11	nigeria	nigeria	PROPN
gujaf-180	467	12	.	.	PUNCT
gujaf-180	468	1	international	international	ADJ
gujaf-180	468	2	journal	journal	PROPN
gujaf-180	468	3	of	of	ADP
gujaf-180	468	4	innovative	innovative	ADJ
gujaf-180	468	5	social	social	ADJ
gujaf-180	468	6	sciences	science	NOUN
gujaf-180	468	7	and	and	CCONJ
gujaf-180	468	8	humanities	humanity	NOUN
gujaf-180	468	9	research	research	NOUN
gujaf-180	468	10	.	.	PUNCT
gujaf-180	469	1	6(1	6(1	NUM
gujaf-180	469	2	)	)	PUNCT
gujaf-180	469	3	,	,	PUNCT
gujaf-180	469	4	14	14	NUM
gujaf-180	469	5	-	-	SYM
gujaf-180	469	6	30	30	NUM
gujaf-180	469	7	.	.	PUNCT
gujaf-180	470	1	uyagu	uyagu	ADJ
gujaf-180	470	2	,	,	PUNCT
gujaf-180	470	3	d.	d.	PROPN
gujaf-180	470	4	b.	b.	PROPN
gujaf-180	470	5	,	,	PUNCT
gujaf-180	470	6	joshua	joshua	PROPN
gujaf-180	470	7	,	,	PUNCT
gujaf-180	470	8	o.	o.	PROPN
gujaf-180	470	9	,	,	PUNCT
gujaf-180	470	10	terzungwe	terzungwe	PROPN
gujaf-180	470	11	,	,	PUNCT
gujaf-180	470	12	n.	n.	PROPN
gujaf-180	470	13	&	&	CCONJ
gujaf-180	470	14	muhammad	muhammad	PROPN
gujaf-180	470	15	,	,	PUNCT
gujaf-180	470	16	l.	l.	PROPN
gujaf-180	470	17	m.	m.	PROPN
gujaf-180	470	18	(	(	PUNCT
gujaf-180	470	19	2017	2017	NUM
gujaf-180	470	20	)	)	PUNCT
gujaf-180	470	21	.	.	PUNCT
gujaf-180	471	1	effect	effect	NOUN
gujaf-180	471	2	of	of	ADP
gujaf-180	471	3	firm	firm	ADJ
gujaf-180	471	4	characteristics	characteristic	NOUN
gujaf-180	471	5	on	on	ADP
gujaf-180	471	6	environmental	environmental	ADJ
gujaf-180	471	7	reporting	reporting	NOUN
gujaf-180	471	8	practices	practice	NOUN
gujaf-180	471	9	of	of	ADP
gujaf-180	471	10	listed	list	VERB
gujaf-180	471	11	manufacturing	manufacturing	NOUN
gujaf-180	471	12	firms	firm	NOUN
gujaf-180	471	13	in	in	ADP
gujaf-180	471	14	nigeria	nigeria	PROPN
gujaf-180	471	15	.	.	PUNCT
gujaf-180	472	1	nigerian	nigerian	PROPN
gujaf-180	472	2	journal	journal	PROPN
gujaf-180	472	3	of	of	ADP
gujaf-180	472	4	management	management	NOUN
gujaf-180	472	5	sciences	science	NOUN
gujaf-180	472	6	,	,	PUNCT
gujaf-180	472	7	6(1	6(1	NUM
gujaf-180	472	8	)	)	PUNCT
gujaf-180	472	9	.	.	PUNCT
gujaf-180	473	1	https://dx.doi.org/10.2139/ssrn.2152124	https://dx.doi.org/10.2139/ssrn.2152124	PUNCT
gujaf-180	473	2	gusau	gusau	ADJ
gujaf-180	473	3	journal	journal	NOUN
gujaf-180	473	4	of	of	ADP
gujaf-180	473	5	accounting	accounting	NOUN
gujaf-180	473	6	and	and	CCONJ
gujaf-180	473	7	finance	finance	NOUN
gujaf-180	473	8	,	,	PUNCT
gujaf-180	473	9	vol	vol	NOUN
gujaf-180	473	10	.	.	PROPN
gujaf-180	473	11	3	3	NUM
gujaf-180	473	12	,	,	PUNCT
gujaf-180	473	13	issue	issue	NOUN
gujaf-180	473	14	3	3	NUM
gujaf-180	473	15	,	,	PUNCT
gujaf-180	473	16	october	october	PROPN
gujaf-180	473	17	,	,	PUNCT
gujaf-180	473	18	2022	2022	NUM
gujaf-180	473	19	70	70	NUM
gujaf-180	473	20	wachira	wachira	NOUN
gujaf-180	473	21	,	,	PUNCT
gujaf-180	473	22	m	m	PROPN
gujaf-180	473	23	&	&	CCONJ
gujaf-180	473	24	bendt	bendt	PROPN
gujaf-180	473	25	,	,	PUNCT
gujaf-180	473	26	t	t	PROPN
gujaf-180	473	27	(	(	PUNCT
gujaf-180	473	28	2019	2019	NUM
gujaf-180	473	29	)	)	PUNCT
gujaf-180	473	30	.	.	PUNCT
gujaf-180	474	1	exploring	explore	VERB
gujaf-180	474	2	the	the	DET
gujaf-180	474	3	content	content	NOUN
gujaf-180	474	4	of	of	ADP
gujaf-180	474	5	sustainability	sustainability	NOUN
gujaf-180	474	6	reporting	reporting	NOUN
gujaf-180	474	7	(	(	PUNCT
gujaf-180	474	8	sr	sr	PROPN
gujaf-180	474	9	)	)	PUNCT
gujaf-180	474	10	disclosures	disclosure	NOUN
gujaf-180	474	11	among	among	ADP
gujaf-180	474	12	public	public	ADJ
gujaf-180	474	13	companies	company	NOUN
gujaf-180	474	14	in	in	ADP
gujaf-180	474	15	south	south	PROPN
gujaf-180	474	16	africa	africa	PROPN
gujaf-180	474	17	,	,	PUNCT
gujaf-180	474	18	mauritius	mauritius	PROPN
gujaf-180	474	19	and	and	CCONJ
gujaf-180	474	20	kenya	kenya	PROPN
gujaf-180	474	21	.	.	PUNCT
gujaf-180	475	1	conference	conference	NOUN
gujaf-180	475	2	paper	paper	PROPN
gujaf-180	475	3	,	,	PUNCT
gujaf-180	475	4	june	june	PROPN
gujaf-180	475	5	wasara	wasara	PROPN
gujaf-180	475	6	,	,	PUNCT
gujaf-180	475	7	t.m	t.m	PROPN
gujaf-180	475	8	&	&	CCONJ
gujaf-180	475	9	ganda	ganda	PROPN
gujaf-180	475	10	,	,	PUNCT
gujaf-180	475	11	f.	f.	PROPN
gujaf-180	475	12	(	(	PUNCT
gujaf-180	475	13	2019	2019	NUM
gujaf-180	475	14	)	)	PUNCT
gujaf-180	475	15	.	.	PUNCT
gujaf-180	476	1	the	the	DET
gujaf-180	476	2	relationship	relationship	NOUN
gujaf-180	476	3	between	between	ADP
gujaf-180	476	4	corporate	corporate	ADJ
gujaf-180	476	5	sustainability	sustainability	NOUN
gujaf-180	476	6	disclosure	disclosure	NOUN
gujaf-180	476	7	and	and	CCONJ
gujaf-180	476	8	firm	firm	ADJ
gujaf-180	476	9	financial	financial	ADJ
gujaf-180	476	10	performance	performance	NOUN
gujaf-180	476	11	in	in	ADP
gujaf-180	476	12	johannesburg	johannesburg	PROPN
gujaf-180	476	13	stock	stock	PROPN
gujaf-180	476	14	exchange	exchange	PROPN
gujaf-180	476	15	(	(	PUNCT
gujaf-180	476	16	jse	jse	PROPN
gujaf-180	476	17	)	)	PUNCT
gujaf-180	476	18	listed	list	VERB
gujaf-180	476	19	mining	mining	NOUN
gujaf-180	476	20	companies	company	NOUN
gujaf-180	476	21	.	.	PUNCT
gujaf-180	477	1	11(16	11(16	NUM
gujaf-180	477	2	)	)	PUNCT
gujaf-180	477	3	,	,	PUNCT
gujaf-180	477	4	1	1	NUM
gujaf-180	477	5	-	-	SYM
gujaf-180	477	6	23	23	NUM
gujaf-180	477	7	.	.	PUNCT
gujaf-180	478	1	gusau	gusau	PROPN
gujaf-180	478	2	journal	journal	PROPN
gujaf-180	478	3	of	of	ADP
gujaf-180	478	4	accounting	accounting	NOUN
gujaf-180	478	5	and	and	CCONJ
gujaf-180	478	6	finance	finance	NOUN
gujaf-180	478	7	,	,	PUNCT
gujaf-180	478	8	vol	vol	NOUN
gujaf-180	478	9	.	.	PROPN
gujaf-180	478	10	3	3	NUM
gujaf-180	478	11	,	,	PUNCT
gujaf-180	478	12	issue	issue	NOUN
gujaf-180	478	13	3	3	NUM
gujaf-180	478	14	,	,	PUNCT
gujaf-180	478	15	october	october	PROPN
gujaf-180	478	16	,	,	PUNCT
gujaf-180	478	17	2022	2022	NUM
gujaf-180	478	18	71	71	NUM