id	sid	tid	token	lemma	pos
gujaf-186	1	1	gusau	gusau	PROPN
gujaf-186	1	2	journal	journal	NOUN
gujaf-186	1	3	of	of	ADP
gujaf-186	1	4	accounting	accounting	NOUN
gujaf-186	1	5	and	and	CCONJ
gujaf-186	1	6	finance	finance	NOUN
gujaf-186	1	7	,	,	PUNCT
gujaf-186	1	8	vol	vol	NOUN
gujaf-186	1	9	.	.	PROPN
gujaf-186	1	10	3	3	NUM
gujaf-186	1	11	,	,	PUNCT
gujaf-186	1	12	issue	issue	NOUN
gujaf-186	1	13	3	3	NUM
gujaf-186	1	14	,	,	PUNCT
gujaf-186	1	15	october	october	PROPN
gujaf-186	1	16	,	,	PUNCT
gujaf-186	1	17	2022	2022	NUM
gujaf-186	1	18	i	i	PRON
gujaf-186	1	19	gusau	gusau	PROPN
gujaf-186	1	20	journal	journal	PROPN
gujaf-186	1	21	of	of	ADP
gujaf-186	1	22	accounting	accounting	NOUN
gujaf-186	1	23	and	and	CCONJ
gujaf-186	1	24	finance	finance	NOUN
gujaf-186	1	25	(	(	PUNCT
gujaf-186	1	26	gujaf	gujaf	NOUN
gujaf-186	1	27	)	)	PUNCT
gujaf-186	1	28	vol	vol	NOUN
gujaf-186	1	29	.	.	NOUN
gujaf-186	1	30	3	3	NUM
gujaf-186	1	31	issue	issue	NOUN
gujaf-186	1	32	3	3	NUM
gujaf-186	1	33	,	,	PUNCT
gujaf-186	1	34	october	october	PROPN
gujaf-186	1	35	,	,	PUNCT
gujaf-186	1	36	2022	2022	NUM
gujaf-186	1	37	issn	issn	PROPN
gujaf-186	1	38	:	:	PUNCT
gujaf-186	1	39	2756	2756	NUM
gujaf-186	1	40	665x	665x	NOUN
gujaf-186	1	41	a	a	DET
gujaf-186	1	42	publication	publication	NOUN
gujaf-186	1	43	of	of	ADP
gujaf-186	1	44	department	department	NOUN
gujaf-186	1	45	of	of	ADP
gujaf-186	1	46	accounting	accounting	NOUN
gujaf-186	1	47	and	and	CCONJ
gujaf-186	1	48	finance	finance	NOUN
gujaf-186	1	49	,	,	PUNCT
gujaf-186	1	50	faculty	faculty	NOUN
gujaf-186	1	51	of	of	ADP
gujaf-186	1	52	management	management	NOUN
gujaf-186	1	53	and	and	CCONJ
gujaf-186	1	54	social	social	ADJ
gujaf-186	1	55	sciences	science	NOUN
gujaf-186	1	56	,	,	PUNCT
gujaf-186	1	57	federal	federal	ADJ
gujaf-186	1	58	university	university	NOUN
gujaf-186	1	59	gusau	gusau	NOUN
gujaf-186	1	60	,	,	PUNCT
gujaf-186	1	61	zamfara	zamfara	PROPN
gujaf-186	1	62	state	state	PROPN
gujaf-186	1	63	–	–	PUNCT
gujaf-186	1	64	nigeria	nigeria	PROPN
gujaf-186	1	65	gusau	gusau	PROPN
gujaf-186	1	66	journal	journal	PROPN
gujaf-186	1	67	of	of	ADP
gujaf-186	1	68	accounting	accounting	NOUN
gujaf-186	1	69	and	and	CCONJ
gujaf-186	1	70	finance	finance	NOUN
gujaf-186	1	71	,	,	PUNCT
gujaf-186	1	72	vol	vol	NOUN
gujaf-186	1	73	.	.	PROPN
gujaf-186	1	74	3	3	NUM
gujaf-186	1	75	,	,	PUNCT
gujaf-186	1	76	issue	issue	NOUN
gujaf-186	1	77	3	3	NUM
gujaf-186	1	78	,	,	PUNCT
gujaf-186	1	79	october	october	PROPN
gujaf-186	1	80	,	,	PUNCT
gujaf-186	1	81	2022	2022	NUM
gujaf-186	1	82	ii	ii	PROPN
gujaf-186	1	83	©	©	PROPN
gujaf-186	1	84	department	department	PROPN
gujaf-186	1	85	of	of	ADP
gujaf-186	1	86	accounting	accounting	NOUN
gujaf-186	1	87	and	and	CCONJ
gujaf-186	1	88	finance	finance	NOUN
gujaf-186	1	89	vol	vol	NOUN
gujaf-186	1	90	.	.	PUNCT
gujaf-186	2	1	3	3	NUM
gujaf-186	2	2	issue	issue	NOUN
gujaf-186	2	3	3	3	NUM
gujaf-186	2	4	october	october	PROPN
gujaf-186	2	5	,	,	PUNCT
gujaf-186	2	6	2022	2022	NUM
gujaf-186	2	7	issn	issn	VERB
gujaf-186	2	8	:	:	PUNCT
gujaf-186	2	9	2756	2756	NUM
gujaf-186	2	10	-	-	PUNCT
gujaf-186	2	11	665x	665x	NOUN
gujaf-186	2	12	a	a	DET
gujaf-186	2	13	publication	publication	NOUN
gujaf-186	2	14	of	of	ADP
gujaf-186	2	15	department	department	NOUN
gujaf-186	2	16	of	of	ADP
gujaf-186	2	17	accounting	accounting	NOUN
gujaf-186	2	18	and	and	CCONJ
gujaf-186	2	19	finance	finance	NOUN
gujaf-186	2	20	,	,	PUNCT
gujaf-186	2	21	faculty	faculty	NOUN
gujaf-186	2	22	of	of	ADP
gujaf-186	2	23	management	management	NOUN
gujaf-186	2	24	and	and	CCONJ
gujaf-186	2	25	social	social	ADJ
gujaf-186	2	26	sciences	science	NOUN
gujaf-186	2	27	,	,	PUNCT
gujaf-186	2	28	federal	federal	ADJ
gujaf-186	2	29	university	university	NOUN
gujaf-186	2	30	gusau	gusau	NOUN
gujaf-186	2	31	,	,	PUNCT
gujaf-186	2	32	zamfara	zamfara	PROPN
gujaf-186	2	33	state	state	NOUN
gujaf-186	2	34	-nigeria	-nigeria	PROPN
gujaf-186	2	35	all	all	DET
gujaf-186	2	36	rights	right	NOUN
gujaf-186	2	37	reserved	reserve	VERB
gujaf-186	2	38	except	except	SCONJ
gujaf-186	2	39	for	for	ADP
gujaf-186	2	40	academic	academic	ADJ
gujaf-186	2	41	purposes	purpose	NOUN
gujaf-186	2	42	no	no	DET
gujaf-186	2	43	part	part	NOUN
gujaf-186	2	44	or	or	CCONJ
gujaf-186	2	45	whole	whole	NOUN
gujaf-186	2	46	of	of	ADP
gujaf-186	2	47	this	this	DET
gujaf-186	2	48	publication	publication	NOUN
gujaf-186	2	49	is	be	AUX
gujaf-186	2	50	allowed	allow	VERB
gujaf-186	2	51	to	to	PART
gujaf-186	2	52	be	be	AUX
gujaf-186	2	53	reproduced	reproduce	VERB
gujaf-186	2	54	,	,	PUNCT
gujaf-186	2	55	stored	store	VERB
gujaf-186	2	56	in	in	ADP
gujaf-186	2	57	a	a	DET
gujaf-186	2	58	retrieval	retrieval	NOUN
gujaf-186	2	59	system	system	NOUN
gujaf-186	2	60	or	or	CCONJ
gujaf-186	2	61	transmitted	transmit	VERB
gujaf-186	2	62	in	in	ADP
gujaf-186	2	63	any	any	DET
gujaf-186	2	64	form	form	NOUN
gujaf-186	2	65	or	or	CCONJ
gujaf-186	2	66	by	by	ADP
gujaf-186	2	67	any	any	DET
gujaf-186	2	68	means	mean	NOUN
gujaf-186	2	69	be	be	AUX
gujaf-186	2	70	it	it	PRON
gujaf-186	2	71	mechanical	mechanical	ADJ
gujaf-186	2	72	,	,	PUNCT
gujaf-186	2	73	electrical	electrical	ADJ
gujaf-186	2	74	,	,	PUNCT
gujaf-186	2	75	photocopying	photocopying	NOUN
gujaf-186	2	76	,	,	PUNCT
gujaf-186	2	77	recording	recording	NOUN
gujaf-186	2	78	or	or	CCONJ
gujaf-186	2	79	otherwise	otherwise	ADV
gujaf-186	2	80	,	,	PUNCT
gujaf-186	2	81	withoutprior	withoutprior	ADJ
gujaf-186	2	82	permission	permission	NOUN
gujaf-186	2	83	of	of	ADP
gujaf-186	2	84	the	the	DET
gujaf-186	2	85	copyright	copyright	NOUN
gujaf-186	2	86	owner	owner	NOUN
gujaf-186	2	87	.	.	PUNCT
gujaf-186	3	1	published	publish	VERB
gujaf-186	3	2	and	and	CCONJ
gujaf-186	3	3	printed	print	VERB
gujaf-186	3	4	by	by	ADP
gujaf-186	3	5	:	:	PUNCT
gujaf-186	3	6	ahmadu	ahmadu	PROPN
gujaf-186	3	7	bello	bello	PROPN
gujaf-186	3	8	university	university	PROPN
gujaf-186	3	9	press	press	NOUN
gujaf-186	3	10	limited	limit	VERB
gujaf-186	3	11	,	,	PUNCT
gujaf-186	3	12	zaria	zaria	PROPN
gujaf-186	3	13	kaduna	kaduna	PROPN
gujaf-186	3	14	state	state	PROPN
gujaf-186	3	15	,	,	PUNCT
gujaf-186	3	16	nigeria	nigeria	PROPN
gujaf-186	3	17	.	.	PUNCT
gujaf-186	4	1	tel	tel	ADP
gujaf-186	4	2	:	:	PUNCT
gujaf-186	4	3	08065949711	08065949711	NUM
gujaf-186	4	4	,	,	PUNCT
gujaf-186	4	5	069	069	NUM
gujaf-186	4	6	-	-	SYM
gujaf-186	4	7	879121	879121	NUM
gujaf-186	4	8	e	e	NOUN
gujaf-186	4	9	-	-	NOUN
gujaf-186	4	10	mail	mail	NOUN
gujaf-186	4	11	:	:	PUNCT
gujaf-186	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-186	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-186	5	1	website	website	NOUN
gujaf-186	5	2	:	:	PUNCT
gujaf-186	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-186	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-186	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-186	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-186	5	7	gusau	gusau	ADJ
gujaf-186	5	8	journal	journal	NOUN
gujaf-186	5	9	of	of	ADP
gujaf-186	5	10	accounting	accounting	NOUN
gujaf-186	5	11	and	and	CCONJ
gujaf-186	5	12	finance	finance	NOUN
gujaf-186	5	13	,	,	PUNCT
gujaf-186	5	14	vol	vol	NOUN
gujaf-186	5	15	.	.	PROPN
gujaf-186	5	16	3	3	NUM
gujaf-186	5	17	,	,	PUNCT
gujaf-186	5	18	issue	issue	NOUN
gujaf-186	5	19	3	3	NUM
gujaf-186	5	20	,	,	PUNCT
gujaf-186	5	21	october	october	PROPN
gujaf-186	5	22	,	,	PUNCT
gujaf-186	5	23	2022	2022	NUM
gujaf-186	5	24	iii	iii	NUM
gujaf-186	5	25	editorial	editorial	PROPN
gujaf-186	5	26	board	board	NOUN
gujaf-186	5	27	editor	editor	NOUN
gujaf-186	5	28	-	-	PUNCT
gujaf-186	5	29	in	in	ADP
gujaf-186	5	30	-	-	PUNCT
gujaf-186	5	31	chief	chief	NOUN
gujaf-186	5	32	:	:	PUNCT
gujaf-186	5	33	prof	prof	PROPN
gujaf-186	5	34	.	.	PUNCT
gujaf-186	5	35	shehu	shehu	PROPN
gujaf-186	5	36	usman	usman	PROPN
gujaf-186	5	37	hassan	hassan	PROPN
gujaf-186	5	38	department	department	PROPN
gujaf-186	5	39	of	of	ADP
gujaf-186	5	40	accounting	accounting	PROPN
gujaf-186	5	41	,	,	PUNCT
gujaf-186	5	42	federal	federal	ADJ
gujaf-186	5	43	university	university	PROPN
gujaf-186	5	44	of	of	ADP
gujaf-186	5	45	kashere	kashere	PROPN
gujaf-186	5	46	,	,	PUNCT
gujaf-186	5	47	gombe	gombe	ADJ
gujaf-186	5	48	state	state	NOUN
gujaf-186	5	49	.	.	PUNCT
gujaf-186	6	1	associate	associate	NOUN
gujaf-186	6	2	editor	editor	NOUN
gujaf-186	6	3	:	:	PUNCT
gujaf-186	6	4	dr	dr	PROPN
gujaf-186	6	5	.	.	PROPN
gujaf-186	6	6	muhammad	muhammad	PROPN
gujaf-186	6	7	mustapha	mustapha	PROPN
gujaf-186	6	8	bagudo	bagudo	PROPN
gujaf-186	6	9	department	department	PROPN
gujaf-186	6	10	of	of	ADP
gujaf-186	6	11	accounting	accounting	PROPN
gujaf-186	6	12	,	,	PUNCT
gujaf-186	6	13	ahmadu	ahmadu	PROPN
gujaf-186	6	14	bello	bello	PROPN
gujaf-186	6	15	university	university	PROPN
gujaf-186	6	16	zaria	zaria	PROPN
gujaf-186	6	17	,	,	PUNCT
gujaf-186	6	18	kaduna	kaduna	PROPN
gujaf-186	6	19	state	state	PROPN
gujaf-186	6	20	.	.	PUNCT
gujaf-186	7	1	managing	manage	VERB
gujaf-186	7	2	editor	editor	NOUN
gujaf-186	7	3	:	:	PUNCT
gujaf-186	7	4	umar	umar	PROPN
gujaf-186	7	5	farouk	farouk	PROPN
gujaf-186	7	6	abdulkarim	abdulkarim	PROPN
gujaf-186	7	7	department	department	PROPN
gujaf-186	7	8	of	of	ADP
gujaf-186	7	9	accounting	accounting	NOUN
gujaf-186	7	10	and	and	CCONJ
gujaf-186	7	11	finance	finance	NOUN
gujaf-186	7	12	,	,	PUNCT
gujaf-186	7	13	federal	federal	ADJ
gujaf-186	7	14	university	university	NOUN
gujaf-186	7	15	gusau	gusau	PROPN
gujaf-186	7	16	,	,	PUNCT
gujaf-186	7	17	zamfara	zamfara	PROPN
gujaf-186	7	18	state	state	PROPN
gujaf-186	7	19	.	.	PUNCT
gujaf-186	8	1	editorial	editorial	PROPN
gujaf-186	8	2	board	board	NOUN
gujaf-186	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-186	8	4	modu	modu	PROPN
gujaf-186	8	5	kumshe	kumshe	PROPN
gujaf-186	8	6	department	department	PROPN
gujaf-186	8	7	of	of	ADP
gujaf-186	8	8	accounting	accounting	PROPN
gujaf-186	8	9	,	,	PUNCT
gujaf-186	8	10	university	university	NOUN
gujaf-186	8	11	of	of	ADP
gujaf-186	8	12	maiduguri	maiduguri	PROPN
gujaf-186	8	13	,	,	PUNCT
gujaf-186	8	14	borno	borno	PROPN
gujaf-186	8	15	state	state	PROPN
gujaf-186	8	16	.	.	PUNCT
gujaf-186	9	1	prof	prof	PROPN
gujaf-186	9	2	ugochukwu	ugochukwu	PROPN
gujaf-186	9	3	c.	c.	PROPN
gujaf-186	9	4	nzewi	nzewi	VERB
gujaf-186	9	5	department	department	PROPN
gujaf-186	9	6	of	of	ADP
gujaf-186	9	7	accounting	accounting	PROPN
gujaf-186	9	8	,	,	PUNCT
gujaf-186	9	9	paul	paul	PROPN
gujaf-186	9	10	university	university	PROPN
gujaf-186	9	11	awka	awka	NOUN
gujaf-186	9	12	,	,	PUNCT
gujaf-186	9	13	anambra	anambra	PROPN
gujaf-186	9	14	state	state	PROPN
gujaf-186	9	15	.	.	PUNCT
gujaf-186	10	1	prof	prof	PROPN
gujaf-186	10	2	kabir	kabir	PROPN
gujaf-186	10	3	tahir	tahir	PROPN
gujaf-186	10	4	hamid	hamid	PROPN
gujaf-186	10	5	department	department	PROPN
gujaf-186	10	6	of	of	ADP
gujaf-186	10	7	accounting	accounting	PROPN
gujaf-186	10	8	,	,	PUNCT
gujaf-186	10	9	bayero	bayero	PROPN
gujaf-186	10	10	university	university	PROPN
gujaf-186	10	11	,	,	PUNCT
gujaf-186	10	12	kano	kano	PROPN
gujaf-186	10	13	,	,	PUNCT
gujaf-186	10	14	kano	kano	PROPN
gujaf-186	10	15	state	state	PROPN
gujaf-186	10	16	.	.	PUNCT
gujaf-186	11	1	prof	prof	PROPN
gujaf-186	11	2	.	.	PUNCT
gujaf-186	12	1	ekoja	ekoja	PROPN
gujaf-186	12	2	b.	b.	PROPN
gujaf-186	12	3	ekoja	ekoja	PROPN
gujaf-186	12	4	department	department	PROPN
gujaf-186	12	5	of	of	ADP
gujaf-186	12	6	accounting	accounting	PROPN
gujaf-186	12	7	,	,	PUNCT
gujaf-186	12	8	university	university	PROPN
gujaf-186	12	9	of	of	ADP
gujaf-186	12	10	jos	jos	PROPN
gujaf-186	12	11	.	.	PROPN
gujaf-186	12	12	prof	prof	PROPN
gujaf-186	12	13	.	.	PUNCT
gujaf-186	13	1	clifford	clifford	PROPN
gujaf-186	13	2	ofurum	ofurum	PROPN
gujaf-186	13	3	department	department	PROPN
gujaf-186	13	4	of	of	ADP
gujaf-186	13	5	accounting	accounting	PROPN
gujaf-186	13	6	,	,	PUNCT
gujaf-186	13	7	university	university	NOUN
gujaf-186	13	8	of	of	ADP
gujaf-186	13	9	portharcourt	portharcourt	PROPN
gujaf-186	13	10	,	,	PUNCT
gujaf-186	13	11	rivers	river	NOUN
gujaf-186	13	12	state	state	PROPN
gujaf-186	13	13	.	.	PUNCT
gujaf-186	14	1	prof	prof	PROPN
gujaf-186	14	2	.	.	PUNCT
gujaf-186	15	1	ahmad	ahmad	PROPN
gujaf-186	15	2	bello	bello	PROPN
gujaf-186	15	3	dogarawa	dogarawa	PROPN
gujaf-186	15	4	department	department	PROPN
gujaf-186	15	5	of	of	ADP
gujaf-186	15	6	accounting	accounting	NOUN
gujaf-186	15	7	,	,	PUNCT
gujaf-186	15	8	ahmadu	ahmadu	PROPN
gujaf-186	15	9	bello	bello	PROPN
gujaf-186	15	10	university	university	PROPN
gujaf-186	15	11	zaria	zaria	PROPN
gujaf-186	15	12	.	.	PUNCT
gujaf-186	16	1	prof	prof	PROPN
gujaf-186	16	2	.	.	PUNCT
gujaf-186	17	1	yusuf	yusuf	PROPN
gujaf-186	17	2	.	.	PUNCT
gujaf-186	18	1	b.	b.	PROPN
gujaf-186	18	2	rahman	rahman	PROPN
gujaf-186	18	3	department	department	PROPN
gujaf-186	18	4	of	of	ADP
gujaf-186	18	5	accounting	accounting	PROPN
gujaf-186	18	6	,	,	PUNCT
gujaf-186	18	7	lagos	lagos	NOUN
gujaf-186	18	8	state	state	PROPN
gujaf-186	18	9	university	university	PROPN
gujaf-186	18	10	,	,	PUNCT
gujaf-186	18	11	lagos	lago	NOUN
gujaf-186	18	12	stat	stat	PROPN
gujaf-186	18	13	gusau	gusau	PROPN
gujaf-186	18	14	journal	journal	PROPN
gujaf-186	18	15	of	of	ADP
gujaf-186	18	16	accounting	accounting	NOUN
gujaf-186	18	17	and	and	CCONJ
gujaf-186	18	18	finance	finance	NOUN
gujaf-186	18	19	,	,	PUNCT
gujaf-186	18	20	vol	vol	NOUN
gujaf-186	18	21	.	.	PROPN
gujaf-186	19	1	3	3	NUM
gujaf-186	19	2	,	,	PUNCT
gujaf-186	19	3	issue	issue	NOUN
gujaf-186	19	4	3	3	NUM
gujaf-186	19	5	,	,	PUNCT
gujaf-186	19	6	october	october	PROPN
gujaf-186	19	7	,	,	PUNCT
gujaf-186	19	8	2022	2022	NUM
gujaf-186	19	9	iv	iv	NUM
gujaf-186	19	10	prof	prof	NOUN
gujaf-186	19	11	.	.	PUNCT
gujaf-186	20	1	suleiman	suleiman	PROPN
gujaf-186	20	2	a.	a.	PROPN
gujaf-186	20	3	s.	s.	PROPN
gujaf-186	20	4	aruwa	aruwa	PROPN
gujaf-186	20	5	department	department	PROPN
gujaf-186	20	6	of	of	ADP
gujaf-186	20	7	accounting	accounting	PROPN
gujaf-186	20	8	,	,	PUNCT
gujaf-186	20	9	nasarawa	nasarawa	PROPN
gujaf-186	20	10	state	state	PROPN
gujaf-186	20	11	university	university	PROPN
gujaf-186	20	12	,	,	PUNCT
gujaf-186	20	13	keffi	keffi	PROPN
gujaf-186	20	14	,	,	PUNCT
gujaf-186	20	15	nasarawa	nasarawa	PROPN
gujaf-186	20	16	state	state	PROPN
gujaf-186	20	17	.	.	PUNCT
gujaf-186	21	1	prof	prof	PROPN
gujaf-186	21	2	.	.	PUNCT
gujaf-186	22	1	muhammad	muhammad	PROPN
gujaf-186	22	2	junaidu	junaidu	PROPN
gujaf-186	22	3	kurawa	kurawa	PROPN
gujaf-186	22	4	department	department	PROPN
gujaf-186	22	5	of	of	ADP
gujaf-186	22	6	accounting	accounting	PROPN
gujaf-186	22	7	,	,	PUNCT
gujaf-186	22	8	bayero	bayero	PROPN
gujaf-186	22	9	university	university	PROPN
gujaf-186	22	10	kano	kano	PROPN
gujaf-186	22	11	,	,	PUNCT
gujaf-186	22	12	kano	kano	PROPN
gujaf-186	22	13	state	state	PROPN
gujaf-186	22	14	.	.	PUNCT
gujaf-186	23	1	prof	prof	PROPN
gujaf-186	23	2	.	.	PUNCT
gujaf-186	24	1	muhammad	muhammad	PROPN
gujaf-186	24	2	habibu	habibu	ADJ
gujaf-186	24	3	sabari	sabari	PROPN
gujaf-186	24	4	department	department	PROPN
gujaf-186	24	5	of	of	ADP
gujaf-186	24	6	accounting	accounting	NOUN
gujaf-186	24	7	,	,	PUNCT
gujaf-186	24	8	ahmadu	ahmadu	PROPN
gujaf-186	24	9	bello	bello	PROPN
gujaf-186	24	10	university	university	PROPN
gujaf-186	24	11	,	,	PUNCT
gujaf-186	24	12	zaria	zaria	PROPN
gujaf-186	24	13	.	.	PUNCT
gujaf-186	24	14	prof	prof	PROPN
gujaf-186	24	15	.	.	PUNCT
gujaf-186	25	1	okpanachi	okpanachi	PROPN
gujaf-186	25	2	joshua	joshua	PROPN
gujaf-186	25	3	department	department	PROPN
gujaf-186	25	4	of	of	ADP
gujaf-186	25	5	accounting	accounting	NOUN
gujaf-186	25	6	and	and	CCONJ
gujaf-186	25	7	management	management	NOUN
gujaf-186	25	8	,	,	PUNCT
gujaf-186	25	9	nigerian	nigerian	ADJ
gujaf-186	25	10	defence	defence	PROPN
gujaf-186	25	11	academy	academy	PROPN
gujaf-186	25	12	,	,	PUNCT
gujaf-186	25	13	kaduna	kaduna	PROPN
gujaf-186	25	14	.	.	PROPN
gujaf-186	25	15	prof	prof	PROPN
gujaf-186	25	16	.	.	PUNCT
gujaf-186	26	1	hassan	hassan	PROPN
gujaf-186	26	2	ibrahim	ibrahim	PROPN
gujaf-186	26	3	department	department	PROPN
gujaf-186	26	4	of	of	ADP
gujaf-186	26	5	accounting	accounting	PROPN
gujaf-186	26	6	,	,	PUNCT
gujaf-186	26	7	ibb	ibb	NOUN
gujaf-186	26	8	university	university	NOUN
gujaf-186	26	9	,	,	PUNCT
gujaf-186	26	10	lapai	lapai	NOUN
gujaf-186	26	11	,	,	PUNCT
gujaf-186	26	12	niger	niger	NOUN
gujaf-186	26	13	state	state	NOUN
gujaf-186	26	14	.	.	PUNCT
gujaf-186	27	1	prof	prof	PROPN
gujaf-186	27	2	.	.	PUNCT
gujaf-186	28	1	ifeoma	ifeoma	PROPN
gujaf-186	28	2	mary	mary	PROPN
gujaf-186	28	3	okwo	okwo	PROPN
gujaf-186	28	4	department	department	PROPN
gujaf-186	28	5	of	of	ADP
gujaf-186	28	6	accounting	accounting	PROPN
gujaf-186	28	7	,	,	PUNCT
gujaf-186	28	8	enugu	enugu	PROPN
gujaf-186	28	9	state	state	PROPN
gujaf-186	28	10	university	university	PROPN
gujaf-186	28	11	of	of	ADP
gujaf-186	28	12	science	science	NOUN
gujaf-186	28	13	and	and	CCONJ
gujaf-186	28	14	technology	technology	NOUN
gujaf-186	28	15	,	,	PUNCT
gujaf-186	28	16	enugu	enugu	PROPN
gujaf-186	28	17	state	state	PROPN
gujaf-186	28	18	.	.	PUNCT
gujaf-186	29	1	prof	prof	PROPN
gujaf-186	29	2	.	.	PUNCT
gujaf-186	30	1	muhammad	muhammad	PROPN
gujaf-186	30	2	aminu	aminu	PROPN
gujaf-186	30	3	isa	isa	PROPN
gujaf-186	30	4	department	department	PROPN
gujaf-186	30	5	of	of	ADP
gujaf-186	30	6	accounting	accounting	PROPN
gujaf-186	30	7	,	,	PUNCT
gujaf-186	30	8	bayero	bayero	PROPN
gujaf-186	30	9	university	university	PROPN
gujaf-186	30	10	,	,	PUNCT
gujaf-186	30	11	kano	kano	PROPN
gujaf-186	30	12	,	,	PUNCT
gujaf-186	30	13	kano	kano	PROPN
gujaf-186	30	14	state	state	PROPN
gujaf-186	30	15	.	.	PUNCT
gujaf-186	31	1	prof	prof	PROPN
gujaf-186	31	2	.	.	PUNCT
gujaf-186	32	1	ahmadu	ahmadu	PROPN
gujaf-186	32	2	bello	bello	PROPN
gujaf-186	32	3	department	department	PROPN
gujaf-186	32	4	of	of	ADP
gujaf-186	32	5	accounting	accounting	NOUN
gujaf-186	32	6	,	,	PUNCT
gujaf-186	32	7	ahmadu	ahmadu	PROPN
gujaf-186	32	8	bello	bello	PROPN
gujaf-186	32	9	university	university	PROPN
gujaf-186	32	10	,	,	PUNCT
gujaf-186	32	11	zaria	zaria	PROPN
gujaf-186	32	12	.	.	PUNCT
gujaf-186	33	1	prof	prof	PROPN
gujaf-186	33	2	.	.	PUNCT
gujaf-186	34	1	musa	musa	PROPN
gujaf-186	34	2	yelwa	yelwa	PROPN
gujaf-186	34	3	abubakar	abubakar	PROPN
gujaf-186	34	4	department	department	PROPN
gujaf-186	34	5	of	of	ADP
gujaf-186	34	6	accounting	accounting	PROPN
gujaf-186	34	7	,	,	PUNCT
gujaf-186	34	8	usmanu	usmanu	PROPN
gujaf-186	34	9	danfodiyo	danfodiyo	PROPN
gujaf-186	34	10	university	university	PROPN
gujaf-186	34	11	,	,	PUNCT
gujaf-186	34	12	sokoto	sokoto	PROPN
gujaf-186	34	13	state	state	PROPN
gujaf-186	34	14	.	.	PUNCT
gujaf-186	35	1	prof	prof	PROPN
gujaf-186	35	2	.	.	PUNCT
gujaf-186	36	1	salisu	salisu	PROPN
gujaf-186	36	2	abubakar	abubakar	PROPN
gujaf-186	36	3	department	department	PROPN
gujaf-186	36	4	of	of	ADP
gujaf-186	36	5	accounting	accounting	NOUN
gujaf-186	36	6	,	,	PUNCT
gujaf-186	36	7	ahmadu	ahmadu	PROPN
gujaf-186	36	8	bello	bello	PROPN
gujaf-186	36	9	university	university	PROPN
gujaf-186	36	10	zaria	zaria	PROPN
gujaf-186	36	11	,	,	PUNCT
gujaf-186	36	12	kaduna	kaduna	PROPN
gujaf-186	36	13	state	state	PROPN
gujaf-186	36	14	.	.	PUNCT
gujaf-186	37	1	dr	dr	PROPN
gujaf-186	37	2	.	.	PROPN
gujaf-186	37	3	isaq	isaq	PROPN
gujaf-186	37	4	alhaji	alhaji	PROPN
gujaf-186	37	5	samaila	samaila	PROPN
gujaf-186	37	6	department	department	PROPN
gujaf-186	37	7	of	of	ADP
gujaf-186	37	8	accounting	accounting	PROPN
gujaf-186	37	9	,	,	PUNCT
gujaf-186	37	10	bayero	bayero	PROPN
gujaf-186	37	11	university	university	NOUN
gujaf-186	37	12	,	,	PUNCT
gujaf-186	37	13	kano	kano	PROPN
gujaf-186	37	14	state	state	PROPN
gujaf-186	37	15	.	.	PUNCT
gujaf-186	38	1	prof	prof	PROPN
gujaf-186	38	2	.	.	PUNCT
gujaf-186	39	1	fatima	fatima	PROPN
gujaf-186	39	2	alfa	alfa	PROPN
gujaf-186	39	3	department	department	PROPN
gujaf-186	39	4	of	of	ADP
gujaf-186	39	5	accounting	accounting	PROPN
gujaf-186	39	6	,	,	PUNCT
gujaf-186	39	7	university	university	NOUN
gujaf-186	39	8	of	of	ADP
gujaf-186	39	9	maiduguri	maiduguri	PROPN
gujaf-186	39	10	,	,	PUNCT
gujaf-186	39	11	borno	borno	PROPN
gujaf-186	39	12	state	state	PROPN
gujaf-186	39	13	.	.	PUNCT
gujaf-186	40	1	gusau	gusau	PROPN
gujaf-186	40	2	journal	journal	PROPN
gujaf-186	40	3	of	of	ADP
gujaf-186	40	4	accounting	accounting	NOUN
gujaf-186	40	5	and	and	CCONJ
gujaf-186	40	6	finance	finance	NOUN
gujaf-186	40	7	,	,	PUNCT
gujaf-186	40	8	vol	vol	NOUN
gujaf-186	40	9	.	.	PROPN
gujaf-186	40	10	3	3	NUM
gujaf-186	40	11	,	,	PUNCT
gujaf-186	40	12	issue	issue	NOUN
gujaf-186	40	13	3	3	NUM
gujaf-186	40	14	,	,	PUNCT
gujaf-186	40	15	october	october	PROPN
gujaf-186	40	16	,	,	PUNCT
gujaf-186	40	17	2022	2022	NUM
gujaf-186	40	18	v	v	ADP
gujaf-186	40	19	dr	dr	PROPN
gujaf-186	40	20	.	.	PROPN
gujaf-186	40	21	sunusi	sunusi	PROPN
gujaf-186	40	22	sa'ad	sa'ad	PROPN
gujaf-186	40	23	ahmad	ahmad	PROPN
gujaf-186	40	24	department	department	PROPN
gujaf-186	40	25	of	of	ADP
gujaf-186	40	26	accounting	accounting	PROPN
gujaf-186	40	27	,	,	PUNCT
gujaf-186	40	28	federal	federal	ADJ
gujaf-186	40	29	university	university	NOUN
gujaf-186	40	30	dutse	dutse	NOUN
gujaf-186	40	31	,	,	PUNCT
gujaf-186	40	32	jigawa	jigawa	PROPN
gujaf-186	40	33	state	state	PROPN
gujaf-186	40	34	.	.	PUNCT
gujaf-186	41	1	dr	dr	PROPN
gujaf-186	41	2	.	.	PROPN
gujaf-186	41	3	nasiru	nasiru	PROPN
gujaf-186	41	4	a.	a.	PROPN
gujaf-186	41	5	ka’oje	ka’oje	PROPN
gujaf-186	41	6	department	department	PROPN
gujaf-186	41	7	of	of	ADP
gujaf-186	41	8	accounting	accounting	PROPN
gujaf-186	41	9	,	,	PUNCT
gujaf-186	41	10	usmanu	usmanu	PROPN
gujaf-186	41	11	danfodiyo	danfodiyo	PROPN
gujaf-186	41	12	university	university	PROPN
gujaf-186	41	13	sokoto	sokoto	PROPN
gujaf-186	41	14	state	state	PROPN
gujaf-186	41	15	.	.	PUNCT
gujaf-186	42	1	dr	dr	PROPN
gujaf-186	42	2	.	.	PROPN
gujaf-186	42	3	aminu	aminu	PROPN
gujaf-186	42	4	abdullahi	abdullahi	PROPN
gujaf-186	42	5	department	department	PROPN
gujaf-186	42	6	of	of	ADP
gujaf-186	42	7	accounting	accounting	PROPN
gujaf-186	42	8	,	,	PUNCT
gujaf-186	42	9	usmanu	usmanu	PROPN
gujaf-186	42	10	danfodiyo	danfodiyo	PROPN
gujaf-186	42	11	university	university	PROPN
gujaf-186	42	12	sokoto	sokoto	PROPN
gujaf-186	42	13	,	,	PUNCT
gujaf-186	42	14	state	state	PROPN
gujaf-186	42	15	.	.	PUNCT
gujaf-186	43	1	dr	dr	PROPN
gujaf-186	43	2	.	.	PROPN
gujaf-186	43	3	onipe	onipe	PROPN
gujaf-186	43	4	adebenege	adebenege	PROPN
gujaf-186	43	5	yahaya	yahaya	PROPN
gujaf-186	43	6	department	department	PROPN
gujaf-186	43	7	of	of	ADP
gujaf-186	43	8	accounting	accounting	PROPN
gujaf-186	43	9	,	,	PUNCT
gujaf-186	43	10	nigerian	nigerian	ADJ
gujaf-186	43	11	defence	defence	PROPN
gujaf-186	43	12	academy	academy	PROPN
gujaf-186	43	13	,	,	PUNCT
gujaf-186	43	14	kaduna	kaduna	PROPN
gujaf-186	43	15	state	state	PROPN
gujaf-186	43	16	.	.	PUNCT
gujaf-186	44	1	dr	dr	PROPN
gujaf-186	44	2	.	.	PROPN
gujaf-186	44	3	saidu	saidu	PROPN
gujaf-186	44	4	adamu	adamu	PROPN
gujaf-186	44	5	department	department	PROPN
gujaf-186	44	6	of	of	ADP
gujaf-186	44	7	accounting	accounting	PROPN
gujaf-186	44	8	,	,	PUNCT
gujaf-186	44	9	federal	federal	ADJ
gujaf-186	44	10	university	university	PROPN
gujaf-186	44	11	of	of	ADP
gujaf-186	44	12	kashere	kashere	PROPN
gujaf-186	44	13	,	,	PUNCT
gujaf-186	44	14	gombe	gombe	ADJ
gujaf-186	44	15	state	state	NOUN
gujaf-186	44	16	.	.	PUNCT
gujaf-186	45	1	dr	dr	PROPN
gujaf-186	45	2	.	.	PROPN
gujaf-186	45	3	nasiru	nasiru	PROPN
gujaf-186	45	4	yunusa	yunusa	PROPN
gujaf-186	45	5	department	department	PROPN
gujaf-186	45	6	of	of	ADP
gujaf-186	45	7	accounting	accounting	NOUN
gujaf-186	45	8	,	,	PUNCT
gujaf-186	45	9	ahmadu	ahmadu	PROPN
gujaf-186	45	10	bello	bello	PROPN
gujaf-186	45	11	university	university	PROPN
gujaf-186	45	12	zaria	zaria	PROPN
gujaf-186	45	13	.	.	PUNCT
gujaf-186	46	1	dr	dr	PROPN
gujaf-186	46	2	.	.	PROPN
gujaf-186	46	3	aisha	aisha	PROPN
gujaf-186	46	4	nuhu	nuhu	PROPN
gujaf-186	46	5	muhammad	muhammad	PROPN
gujaf-186	46	6	department	department	PROPN
gujaf-186	46	7	of	of	ADP
gujaf-186	46	8	accounting	accounting	PROPN
gujaf-186	46	9	,	,	PUNCT
gujaf-186	46	10	ahmadu	ahmadu	PROPN
gujaf-186	46	11	bello	bello	PROPN
gujaf-186	46	12	university	university	PROPN
gujaf-186	46	13	zaria	zaria	PROPN
gujaf-186	46	14	.	.	PUNCT
gujaf-186	47	1	dr	dr	PROPN
gujaf-186	47	2	.	.	PROPN
gujaf-186	47	3	lawal	lawal	PROPN
gujaf-186	47	4	muhammad	muhammad	PROPN
gujaf-186	47	5	department	department	PROPN
gujaf-186	47	6	of	of	ADP
gujaf-186	47	7	accounting	accounting	PROPN
gujaf-186	47	8	,	,	PUNCT
gujaf-186	47	9	ahmadu	ahmadu	PROPN
gujaf-186	47	10	bello	bello	PROPN
gujaf-186	47	11	university	university	PROPN
gujaf-186	47	12	zaria	zaria	PROPN
gujaf-186	47	13	.	.	PUNCT
gujaf-186	48	1	dr	dr	PROPN
gujaf-186	48	2	.	.	PROPN
gujaf-186	48	3	farouk	farouk	PROPN
gujaf-186	48	4	adeiza	adeiza	PROPN
gujaf-186	48	5	school	school	PROPN
gujaf-186	48	6	of	of	ADP
gujaf-186	48	7	business	business	NOUN
gujaf-186	48	8	and	and	CCONJ
gujaf-186	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-186	48	10	,	,	PUNCT
gujaf-186	48	11	american	american	PROPN
gujaf-186	48	12	university	university	PROPN
gujaf-186	48	13	of	of	ADP
gujaf-186	48	14	nigeria	nigeria	PROPN
gujaf-186	48	15	,	,	PUNCT
gujaf-186	48	16	yola	yola	PROPN
gujaf-186	48	17	.	.	PUNCT
gujaf-186	49	1	dr	dr	PROPN
gujaf-186	49	2	.	.	PROPN
gujaf-186	49	3	bashir	bashir	PROPN
gujaf-186	49	4	umar	umar	PROPN
gujaf-186	49	5	farouk	farouk	PROPN
gujaf-186	49	6	department	department	PROPN
gujaf-186	49	7	of	of	ADP
gujaf-186	49	8	economics	economic	NOUN
gujaf-186	49	9	,	,	PUNCT
gujaf-186	49	10	federal	federal	ADJ
gujaf-186	49	11	university	university	NOUN
gujaf-186	49	12	gusau	gusau	PROPN
gujaf-186	49	13	,	,	PUNCT
gujaf-186	49	14	zamfara	zamfara	PROPN
gujaf-186	49	15	state	state	PROPN
gujaf-186	49	16	.	.	PUNCT
gujaf-186	50	1	dr	dr	PROPN
gujaf-186	50	2	emmanuel	emmanuel	PROPN
gujaf-186	50	3	omokhuale	omokhuale	PROPN
gujaf-186	50	4	department	department	PROPN
gujaf-186	50	5	of	of	ADP
gujaf-186	50	6	mathematics	mathematics	PROPN
gujaf-186	50	7	,	,	PUNCT
gujaf-186	50	8	federal	federal	ADJ
gujaf-186	50	9	university	university	NOUN
gujaf-186	50	10	gusau	gusau	NOUN
gujaf-186	50	11	,	,	PUNCT
gujaf-186	50	12	zamfara	zamfara	PROPN
gujaf-186	50	13	.	.	PUNCT
gujaf-186	51	1	state	state	PROPN
gujaf-186	51	2	gusau	gusau	PROPN
gujaf-186	51	3	journal	journal	PROPN
gujaf-186	51	4	of	of	ADP
gujaf-186	51	5	accounting	accounting	NOUN
gujaf-186	51	6	and	and	CCONJ
gujaf-186	51	7	finance	finance	NOUN
gujaf-186	51	8	,	,	PUNCT
gujaf-186	51	9	vol	vol	NOUN
gujaf-186	51	10	.	.	PROPN
gujaf-186	51	11	3	3	NUM
gujaf-186	51	12	,	,	PUNCT
gujaf-186	51	13	issue	issue	NOUN
gujaf-186	51	14	3	3	NUM
gujaf-186	51	15	,	,	PUNCT
gujaf-186	51	16	october	october	PROPN
gujaf-186	51	17	,	,	PUNCT
gujaf-186	51	18	2022	2022	NUM
gujaf-186	51	19	vi	vi	PROPN
gujaf-186	51	20	advisory	advisory	NOUN
gujaf-186	51	21	board	board	NOUN
gujaf-186	51	22	members	member	NOUN
gujaf-186	51	23	prof	prof	PROPN
gujaf-186	51	24	.	.	PUNCT
gujaf-186	52	1	kabiru	kabiru	PROPN
gujaf-186	52	2	isah	isah	PROPN
gujaf-186	52	3	dandago	dandago	PROPN
gujaf-186	52	4	,	,	PUNCT
gujaf-186	52	5	bayero	bayero	PROPN
gujaf-186	52	6	university	university	PROPN
gujaf-186	52	7	kano	kano	PROPN
gujaf-186	52	8	,	,	PUNCT
gujaf-186	52	9	kano	kano	PROPN
gujaf-186	52	10	state	state	PROPN
gujaf-186	52	11	.	.	PUNCT
gujaf-186	53	1	prof	prof	PROPN
gujaf-186	53	2	a	a	DET
gujaf-186	53	3	m	m	NOUN
gujaf-186	53	4	bashir	bashir	NOUN
gujaf-186	53	5	,	,	PUNCT
gujaf-186	53	6	usmanu	usmanu	PROPN
gujaf-186	53	7	danfodiyo	danfodiyo	PROPN
gujaf-186	53	8	university	university	PROPN
gujaf-186	53	9	sokoto	sokoto	PROPN
gujaf-186	53	10	,	,	PUNCT
gujaf-186	53	11	sokoto	sokoto	PROPN
gujaf-186	53	12	state	state	PROPN
gujaf-186	53	13	.	.	PUNCT
gujaf-186	54	1	prof	prof	PROPN
gujaf-186	54	2	.	.	PUNCT
gujaf-186	55	1	muhammad	muhammad	PROPN
gujaf-186	55	2	tanko	tanko	PROPN
gujaf-186	55	3	,	,	PUNCT
gujaf-186	55	4	kaduna	kaduna	PROPN
gujaf-186	55	5	state	state	PROPN
gujaf-186	55	6	university	university	PROPN
gujaf-186	55	7	,	,	PUNCT
gujaf-186	55	8	kaduna	kaduna	PROPN
gujaf-186	55	9	.	.	PROPN
gujaf-186	55	10	prof	prof	PROPN
gujaf-186	55	11	.	.	PUNCT
gujaf-186	55	12	bayero	bayero	PROPN
gujaf-186	56	1	a	a	DET
gujaf-186	56	2	m	m	NOUN
gujaf-186	56	3	sabir	sabir	NOUN
gujaf-186	56	4	,	,	PUNCT
gujaf-186	56	5	usmanu	usmanu	PROPN
gujaf-186	56	6	danfodiyo	danfodiyo	PROPN
gujaf-186	56	7	university	university	PROPN
gujaf-186	56	8	sokoto	sokoto	PROPN
gujaf-186	56	9	,	,	PUNCT
gujaf-186	56	10	sokoto	sokoto	PROPN
gujaf-186	56	11	state	state	PROPN
gujaf-186	56	12	.	.	PUNCT
gujaf-186	57	1	prof	prof	PROPN
gujaf-186	57	2	.	.	PUNCT
gujaf-186	58	1	aliyu	aliyu	PROPN
gujaf-186	58	2	sulaiman	sulaiman	PROPN
gujaf-186	58	3	kantudu	kantudu	PROPN
gujaf-186	58	4	,	,	PUNCT
gujaf-186	58	5	bayero	bayero	PROPN
gujaf-186	58	6	university	university	PROPN
gujaf-186	58	7	kano	kano	PROPN
gujaf-186	58	8	,	,	PUNCT
gujaf-186	58	9	kano	kano	PROPN
gujaf-186	58	10	state	state	PROPN
gujaf-186	58	11	.	.	PUNCT
gujaf-186	59	1	editorial	editorial	PROPN
gujaf-186	59	2	secretary	secretary	PROPN
gujaf-186	59	3	usman	usman	PROPN
gujaf-186	59	4	muhammad	muhammad	PROPN
gujaf-186	59	5	adam	adam	PROPN
gujaf-186	59	6	department	department	PROPN
gujaf-186	59	7	of	of	ADP
gujaf-186	59	8	accounting	accounting	NOUN
gujaf-186	59	9	and	and	CCONJ
gujaf-186	59	10	finance	finance	NOUN
gujaf-186	59	11	,	,	PUNCT
gujaf-186	59	12	federal	federal	ADJ
gujaf-186	59	13	university	university	NOUN
gujaf-186	59	14	gusau	gusau	PROPN
gujaf-186	59	15	,	,	PUNCT
gujaf-186	59	16	zamfara	zamfara	PROPN
gujaf-186	59	17	state	state	PROPN
gujaf-186	59	18	.	.	PUNCT
gujaf-186	60	1	gusau	gusau	PROPN
gujaf-186	60	2	journal	journal	PROPN
gujaf-186	60	3	of	of	ADP
gujaf-186	60	4	accounting	accounting	NOUN
gujaf-186	60	5	and	and	CCONJ
gujaf-186	60	6	finance	finance	NOUN
gujaf-186	60	7	,	,	PUNCT
gujaf-186	60	8	vol	vol	NOUN
gujaf-186	60	9	.	.	PROPN
gujaf-186	60	10	3	3	NUM
gujaf-186	60	11	,	,	PUNCT
gujaf-186	60	12	issue	issue	NOUN
gujaf-186	60	13	3	3	NUM
gujaf-186	60	14	,	,	PUNCT
gujaf-186	60	15	october	october	PROPN
gujaf-186	60	16	,	,	PUNCT
gujaf-186	60	17	2022	2022	NUM
gujaf-186	60	18	vii	vii	PROPN
gujaf-186	60	19	call	call	NOUN
gujaf-186	60	20	for	for	ADP
gujaf-186	60	21	papers	paper	NOUN
gujaf-186	60	22	the	the	DET
gujaf-186	60	23	editorial	editorial	ADJ
gujaf-186	60	24	board	board	NOUN
gujaf-186	60	25	of	of	ADP
gujaf-186	60	26	gusau	gusau	PROPN
gujaf-186	60	27	journal	journal	PROPN
gujaf-186	60	28	of	of	ADP
gujaf-186	60	29	accounting	accounting	NOUN
gujaf-186	60	30	and	and	CCONJ
gujaf-186	60	31	finance	finance	NOUN
gujaf-186	60	32	(	(	PUNCT
gujaf-186	60	33	gujaf	gujaf	NOUN
gujaf-186	60	34	)	)	PUNCT
gujaf-186	60	35	is	be	AUX
gujaf-186	60	36	hereby	hereby	ADV
gujaf-186	60	37	inviting	invite	VERB
gujaf-186	60	38	authors	author	NOUN
gujaf-186	60	39	to	to	PART
gujaf-186	60	40	submit	submit	VERB
gujaf-186	60	41	their	their	PRON
gujaf-186	60	42	unpublished	unpublished	ADJ
gujaf-186	60	43	manuscript	manuscript	NOUN
gujaf-186	60	44	for	for	ADP
gujaf-186	60	45	publication	publication	NOUN
gujaf-186	60	46	.	.	PUNCT
gujaf-186	61	1	thejournal	thejournal	NOUN
gujaf-186	61	2	is	be	AUX
gujaf-186	61	3	published	publish	VERB
gujaf-186	61	4	in	in	ADP
gujaf-186	61	5	two	two	NUM
gujaf-186	61	6	issues	issue	NOUN
gujaf-186	61	7	of	of	ADP
gujaf-186	61	8	april	april	PROPN
gujaf-186	61	9	and	and	CCONJ
gujaf-186	61	10	october	october	PROPN
gujaf-186	61	11	annually	annually	ADV
gujaf-186	61	12	.	.	PUNCT
gujaf-186	62	1	gujaf	gujaf	NOUN
gujaf-186	62	2	is	be	AUX
gujaf-186	62	3	a	a	DET
gujaf-186	62	4	double	double	ADJ
gujaf-186	62	5	-	-	PUNCT
gujaf-186	62	6	blind	blind	ADJ
gujaf-186	62	7	peer	peer	NOUN
gujaf-186	62	8	reviewed	review	VERB
gujaf-186	62	9	journal	journal	NOUN
gujaf-186	62	10	published	publish	VERB
gujaf-186	62	11	by	by	ADP
gujaf-186	62	12	the	the	DET
gujaf-186	62	13	department	department	NOUN
gujaf-186	62	14	of	of	ADP
gujaf-186	62	15	accounting	accounting	NOUN
gujaf-186	62	16	and	and	CCONJ
gujaf-186	62	17	finance	finance	NOUN
gujaf-186	62	18	,	,	PUNCT
gujaf-186	62	19	faculty	faculty	NOUN
gujaf-186	62	20	of	of	ADP
gujaf-186	62	21	management	management	NOUN
gujaf-186	62	22	and	and	CCONJ
gujaf-186	62	23	social	social	ADJ
gujaf-186	62	24	sciences	science	NOUN
gujaf-186	62	25	,	,	PUNCT
gujaf-186	62	26	federal	federal	ADJ
gujaf-186	62	27	university	university	NOUN
gujaf-186	62	28	gusau	gusau	NOUN
gujaf-186	62	29	,	,	PUNCT
gujaf-186	62	30	zamfara	zamfara	PROPN
gujaf-186	62	31	state	state	PROPN
gujaf-186	62	32	nigeria	nigeria	PROPN
gujaf-186	62	33	the	the	DET
gujaf-186	62	34	journal	journal	PROPN
gujaf-186	62	35	accepts	accept	VERB
gujaf-186	62	36	papers	paper	NOUN
gujaf-186	62	37	in	in	ADP
gujaf-186	62	38	all	all	DET
gujaf-186	62	39	areas	area	NOUN
gujaf-186	62	40	of	of	ADP
gujaf-186	62	41	accounting	accounting	NOUN
gujaf-186	62	42	and	and	CCONJ
gujaf-186	62	43	finance	finance	NOUN
gujaf-186	62	44	for	for	ADP
gujaf-186	62	45	publication	publication	NOUN
gujaf-186	62	46	which	which	PRON
gujaf-186	62	47	include	include	VERB
gujaf-186	62	48	:	:	PUNCT
gujaf-186	62	49	accounting	accounting	NOUN
gujaf-186	62	50	standards	standard	NOUN
gujaf-186	62	51	,	,	PUNCT
gujaf-186	62	52	accounting	account	VERB
gujaf-186	62	53	information	information	NOUN
gujaf-186	62	54	system	system	NOUN
gujaf-186	62	55	,	,	PUNCT
gujaf-186	62	56	financial	financial	ADJ
gujaf-186	62	57	reporting	reporting	NOUN
gujaf-186	62	58	,	,	PUNCT
gujaf-186	62	59	earnings	earning	NOUN
gujaf-186	62	60	management	management	NOUN
gujaf-186	62	61	,	,	PUNCT
gujaf-186	62	62	,	,	PUNCT
gujaf-186	62	63	auditing	auditing	NOUN
gujaf-186	62	64	and	and	CCONJ
gujaf-186	62	65	investigation	investigation	NOUN
gujaf-186	62	66	,	,	PUNCT
gujaf-186	62	67	auditing	auditing	NOUN
gujaf-186	62	68	and	and	CCONJ
gujaf-186	62	69	standards	standard	NOUN
gujaf-186	62	70	,	,	PUNCT
gujaf-186	62	71	public	public	ADJ
gujaf-186	62	72	sector	sector	NOUN
gujaf-186	62	73	accounting	accounting	NOUN
gujaf-186	62	74	and	and	CCONJ
gujaf-186	62	75	auditing	auditing	NOUN
gujaf-186	62	76	,	,	PUNCT
gujaf-186	62	77	taxation	taxation	NOUN
gujaf-186	62	78	and	and	CCONJ
gujaf-186	62	79	revenue	revenue	NOUN
gujaf-186	62	80	administration	administration	NOUN
gujaf-186	62	81	,	,	PUNCT
gujaf-186	62	82	corporate	corporate	ADJ
gujaf-186	62	83	governance	governance	NOUN
gujaf-186	62	84	issues	issue	NOUN
gujaf-186	62	85	,	,	PUNCT
gujaf-186	62	86	corporate	corporate	ADJ
gujaf-186	62	87	social	social	ADJ
gujaf-186	62	88	responsibility	responsibility	NOUN
gujaf-186	62	89	,	,	PUNCT
gujaf-186	62	90	sustainability	sustainability	NOUN
gujaf-186	62	91	and	and	CCONJ
gujaf-186	62	92	environmental	environmental	ADJ
gujaf-186	62	93	reporting	reporting	NOUN
gujaf-186	62	94	issue	issue	NOUN
gujaf-186	62	95	,	,	PUNCT
gujaf-186	62	96	information	information	NOUN
gujaf-186	62	97	and	and	CCONJ
gujaf-186	62	98	communication	communication	NOUN
gujaf-186	62	99	technology	technology	NOUN
gujaf-186	62	100	issues	issue	NOUN
gujaf-186	62	101	,	,	PUNCT
gujaf-186	62	102	bankruptcy	bankruptcy	NOUN
gujaf-186	62	103	prediction	prediction	NOUN
gujaf-186	62	104	,	,	PUNCT
gujaf-186	62	105	corporate	corporate	ADJ
gujaf-186	62	106	finance	finance	NOUN
gujaf-186	62	107	,	,	PUNCT
gujaf-186	62	108	personal	personal	ADJ
gujaf-186	62	109	finance	finance	NOUN
gujaf-186	62	110	,	,	PUNCT
gujaf-186	62	111	merger	merger	NOUN
gujaf-186	62	112	and	and	CCONJ
gujaf-186	62	113	acquisitions	acquisition	NOUN
gujaf-186	62	114	,	,	PUNCT
gujaf-186	62	115	capital	capital	NOUN
gujaf-186	62	116	structure	structure	NOUN
gujaf-186	62	117	,	,	PUNCT
gujaf-186	62	118	working	work	VERB
gujaf-186	62	119	capital	capital	NOUN
gujaf-186	62	120	management	management	NOUN
gujaf-186	62	121	,	,	PUNCT
gujaf-186	62	122	enterprises	enterprise	NOUN
gujaf-186	62	123	risk	risk	NOUN
gujaf-186	62	124	management	management	NOUN
gujaf-186	62	125	,	,	PUNCT
gujaf-186	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-186	62	127	,	,	PUNCT
gujaf-186	62	128	international	international	ADJ
gujaf-186	62	129	business	business	NOUN
gujaf-186	62	130	accounting	accounting	NOUN
gujaf-186	62	131	and	and	CCONJ
gujaf-186	62	132	finance	finance	NOUN
gujaf-186	62	133	,	,	PUNCT
gujaf-186	62	134	banking	banking	NOUN
gujaf-186	62	135	crises	crisis	NOUN
gujaf-186	62	136	,	,	PUNCT
gujaf-186	62	137	bank	bank	NOUN
gujaf-186	62	138	’s	’s	PART
gujaf-186	62	139	profitability	profitability	NOUN
gujaf-186	62	140	,	,	PUNCT
gujaf-186	62	141	risk	risk	NOUN
gujaf-186	62	142	and	and	CCONJ
gujaf-186	62	143	insurance	insurance	NOUN
gujaf-186	62	144	issue	issue	NOUN
gujaf-186	62	145	,	,	PUNCT
gujaf-186	62	146	islamic	islamic	ADJ
gujaf-186	62	147	finance	finance	NOUN
gujaf-186	62	148	,	,	PUNCT
gujaf-186	62	149	conventional	conventional	ADJ
gujaf-186	62	150	and	and	CCONJ
gujaf-186	62	151	islamicbanks	islamicbank	NOUN
gujaf-186	62	152	and	and	CCONJ
gujaf-186	62	153	so	so	ADV
gujaf-186	62	154	forth	forth	ADV
gujaf-186	62	155	.	.	PUNCT
gujaf-186	63	1	guidelines	guideline	NOUN
gujaf-186	63	2	for	for	ADP
gujaf-186	63	3	submission	submission	NOUN
gujaf-186	63	4	and	and	CCONJ
gujaf-186	63	5	manuscript	manuscript	NOUN
gujaf-186	63	6	format	format	VERB
gujaf-186	63	7	the	the	DET
gujaf-186	63	8	submission	submission	NOUN
gujaf-186	63	9	language	language	NOUN
gujaf-186	63	10	is	be	AUX
gujaf-186	63	11	english	english	PROPN
gujaf-186	63	12	and	and	CCONJ
gujaf-186	63	13	must	must	AUX
gujaf-186	63	14	be	be	AUX
gujaf-186	63	15	a	a	DET
gujaf-186	63	16	well	well	ADV
gujaf-186	63	17	-	-	PUNCT
gujaf-186	63	18	researched	research	VERB
gujaf-186	63	19	original	original	ADJ
gujaf-186	63	20	manuscript	manuscript	NOUN
gujaf-186	63	21	that	that	PRON
gujaf-186	63	22	has	have	AUX
gujaf-186	63	23	not	not	PART
gujaf-186	63	24	previously	previously	ADV
gujaf-186	63	25	been	be	AUX
gujaf-186	63	26	submitted	submit	VERB
gujaf-186	63	27	elsewhere	elsewhere	ADV
gujaf-186	63	28	for	for	ADP
gujaf-186	63	29	publication	publication	NOUN
gujaf-186	63	30	.	.	PUNCT
gujaf-186	64	1	the	the	DET
gujaf-186	64	2	paper	paper	NOUN
gujaf-186	64	3	should	should	AUX
gujaf-186	64	4	not	not	PART
gujaf-186	64	5	exceed	exceed	VERB
gujaf-186	64	6	more	more	ADJ
gujaf-186	64	7	than	than	ADP
gujaf-186	64	8	15	15	NUM
gujaf-186	64	9	pages	page	NOUN
gujaf-186	64	10	on	on	ADP
gujaf-186	64	11	a4	a4	NOUN
gujaf-186	64	12	type	type	NOUN
gujaf-186	64	13	paper	paper	NOUN
gujaf-186	64	14	in	in	ADP
gujaf-186	64	15	ms	ms	ADJ
gujaf-186	64	16	-	-	PUNCT
gujaf-186	64	17	word	word	NOUN
gujaf-186	64	18	format,1.5	format,1.5	NOUN
gujaf-186	64	19	-	-	PUNCT
gujaf-186	64	20	line	line	NOUN
gujaf-186	64	21	spacing	spacing	NOUN
gujaf-186	64	22	,	,	PUNCT
gujaf-186	64	23	12	12	NUM
gujaf-186	64	24	font	font	NOUN
gujaf-186	64	25	size	size	NOUN
gujaf-186	64	26	in	in	ADP
gujaf-186	64	27	times	time	NOUN
gujaf-186	64	28	new	new	ADJ
gujaf-186	64	29	roman	roman	NOUN
gujaf-186	64	30	.	.	PUNCT
gujaf-186	65	1	manuscript	manuscript	NOUN
gujaf-186	65	2	should	should	AUX
gujaf-186	65	3	be	be	AUX
gujaf-186	65	4	tested	test	VERB
gujaf-186	65	5	forplagiarism	forplagiarism	NOUN
gujaf-186	65	6	before	before	ADP
gujaf-186	65	7	submission	submission	NOUN
gujaf-186	65	8	,	,	PUNCT
gujaf-186	65	9	as	as	SCONJ
gujaf-186	65	10	the	the	DET
gujaf-186	65	11	maximum	maximum	ADJ
gujaf-186	65	12	similarity	similarity	NOUN
gujaf-186	65	13	index	index	NOUN
gujaf-186	65	14	acceptable	acceptable	ADJ
gujaf-186	65	15	by	by	ADP
gujaf-186	65	16	gujaf	gujaf	NOUN
gujaf-186	65	17	is	be	AUX
gujaf-186	65	18	25	25	NUM
gujaf-186	65	19	percent	percent	NOUN
gujaf-186	65	20	.	.	PUNCT
gujaf-186	66	1	furthermore	furthermore	ADV
gujaf-186	66	2	,	,	PUNCT
gujaf-186	66	3	the	the	DET
gujaf-186	66	4	length	length	NOUN
gujaf-186	66	5	of	of	ADP
gujaf-186	66	6	a	a	DET
gujaf-186	66	7	complete	complete	ADJ
gujaf-186	66	8	article	article	NOUN
gujaf-186	66	9	should	should	AUX
gujaf-186	66	10	not	not	PART
gujaf-186	66	11	exceed	exceed	VERB
gujaf-186	66	12	5000	5000	NUM
gujaf-186	66	13	words	word	NOUN
gujaf-186	66	14	including	include	VERB
gujaf-186	66	15	an	an	DET
gujaf-186	66	16	abstract	abstract	NOUN
gujaf-186	66	17	of	of	ADP
gujaf-186	66	18	not	not	PART
gujaf-186	66	19	more	more	ADJ
gujaf-186	66	20	than	than	ADP
gujaf-186	66	21	250	250	NUM
gujaf-186	66	22	words	word	NOUN
gujaf-186	66	23	with	with	ADP
gujaf-186	66	24	a	a	DET
gujaf-186	66	25	minimum	minimum	NOUN
gujaf-186	66	26	of	of	ADP
gujaf-186	66	27	four	four	NUM
gujaf-186	66	28	key	key	ADJ
gujaf-186	66	29	words	word	NOUN
gujaf-186	66	30	immediately	immediately	ADV
gujaf-186	66	31	after	after	ADP
gujaf-186	66	32	the	the	DET
gujaf-186	66	33	abstract	abstract	NOUN
gujaf-186	66	34	.	.	PUNCT
gujaf-186	67	1	all	all	DET
gujaf-186	67	2	references	reference	NOUN
gujaf-186	67	3	including	include	VERB
gujaf-186	67	4	in	in	ADP
gujaf-186	67	5	text	text	NOUN
gujaf-186	67	6	citation	citation	NOUN
gujaf-186	67	7	and	and	CCONJ
gujaf-186	67	8	reference	reference	NOUN
gujaf-186	67	9	list	list	NOUN
gujaf-186	67	10	,	,	PUNCT
gujaf-186	67	11	tables	table	NOUN
gujaf-186	67	12	and	and	CCONJ
gujaf-186	67	13	figures	figure	NOUN
gujaf-186	67	14	should	should	AUX
gujaf-186	67	15	be	be	AUX
gujaf-186	67	16	in	in	ADP
gujaf-186	67	17	line	line	NOUN
gujaf-186	67	18	with	with	ADP
gujaf-186	67	19	apa	apa	PROPN
gujaf-186	67	20	7thedition	7thedition	NUM
gujaf-186	67	21	publication	publication	NOUN
gujaf-186	67	22	manual	manual	NOUN
gujaf-186	67	23	.	.	PUNCT
gujaf-186	68	1	finally	finally	ADV
gujaf-186	68	2	,	,	PUNCT
gujaf-186	68	3	manuscript	manuscript	NOUN
gujaf-186	68	4	should	should	AUX
gujaf-186	68	5	be	be	AUX
gujaf-186	68	6	send	send	VERB
gujaf-186	68	7	to	to	ADP
gujaf-186	68	8	our	our	PRON
gujaf-186	68	9	emailaddress	emailaddress	NOUN
gujaf-186	68	10	elfarouk105@gmail.com	elfarouk105@gmail.com	PROPN
gujaf-186	68	11	and	and	CCONJ
gujaf-186	68	12	a	a	DET
gujaf-186	68	13	copy	copy	NOUN
gujaf-186	68	14	to	to	ADP
gujaf-186	68	15	our	our	PRON
gujaf-186	68	16	website	website	NOUN
gujaf-186	68	17	on	on	ADP
gujaf-186	68	18	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-186	68	19	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-186	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-186	69	2	gusau	gusau	ADJ
gujaf-186	69	3	journal	journal	NOUN
gujaf-186	69	4	of	of	ADP
gujaf-186	69	5	accounting	accounting	NOUN
gujaf-186	69	6	and	and	CCONJ
gujaf-186	69	7	finance	finance	NOUN
gujaf-186	69	8	,	,	PUNCT
gujaf-186	69	9	vol	vol	NOUN
gujaf-186	69	10	.	.	PROPN
gujaf-186	69	11	3	3	NUM
gujaf-186	69	12	,	,	PUNCT
gujaf-186	69	13	issue	issue	NOUN
gujaf-186	69	14	3	3	NUM
gujaf-186	69	15	,	,	PUNCT
gujaf-186	69	16	october	october	PROPN
gujaf-186	69	17	,	,	PUNCT
gujaf-186	69	18	2022	2022	NUM
gujaf-186	69	19	viii	viii	ADJ
gujaf-186	69	20	publication	publication	NOUN
gujaf-186	69	21	procedure	procedure	NOUN
gujaf-186	69	22	after	after	ADP
gujaf-186	69	23	receiving	receive	VERB
gujaf-186	69	24	a	a	DET
gujaf-186	69	25	manuscript	manuscript	NOUN
gujaf-186	69	26	that	that	PRON
gujaf-186	69	27	is	be	AUX
gujaf-186	69	28	within	within	ADP
gujaf-186	69	29	the	the	DET
gujaf-186	69	30	similarity	similarity	NOUN
gujaf-186	69	31	index	index	NOUN
gujaf-186	69	32	threshold	threshold	NOUN
gujaf-186	69	33	,	,	PUNCT
gujaf-186	69	34	a	a	DET
gujaf-186	69	35	confirmation	confirmation	NOUN
gujaf-186	69	36	email	email	NOUN
gujaf-186	69	37	will	will	AUX
gujaf-186	69	38	be	be	AUX
gujaf-186	69	39	send	send	VERB
gujaf-186	69	40	together	together	ADV
gujaf-186	69	41	with	with	ADP
gujaf-186	69	42	a	a	DET
gujaf-186	69	43	request	request	NOUN
gujaf-186	69	44	to	to	PART
gujaf-186	69	45	pay	pay	VERB
gujaf-186	69	46	a	a	DET
gujaf-186	69	47	review	review	NOUN
gujaf-186	69	48	proceedingfee	proceedingfee	NOUN
gujaf-186	69	49	.	.	PUNCT
gujaf-186	70	1	at	at	ADP
gujaf-186	70	2	this	this	DET
gujaf-186	70	3	point	point	NOUN
gujaf-186	70	4	,	,	PUNCT
gujaf-186	70	5	the	the	DET
gujaf-186	70	6	editorial	editorial	ADJ
gujaf-186	70	7	board	board	NOUN
gujaf-186	70	8	will	will	AUX
gujaf-186	70	9	take	take	VERB
gujaf-186	70	10	a	a	DET
gujaf-186	70	11	decision	decision	NOUN
gujaf-186	70	12	on	on	ADP
gujaf-186	70	13	accepting	accept	VERB
gujaf-186	70	14	,	,	PUNCT
gujaf-186	70	15	rejecting	reject	VERB
gujaf-186	70	16	ormaking	ormake	VERB
gujaf-186	70	17	a	a	DET
gujaf-186	70	18	resubmission	resubmission	NOUN
gujaf-186	70	19	of	of	ADP
gujaf-186	70	20	the	the	DET
gujaf-186	70	21	manuscript	manuscript	NOUN
gujaf-186	70	22	based	base	VERB
gujaf-186	70	23	on	on	ADP
gujaf-186	70	24	the	the	DET
gujaf-186	70	25	outcome	outcome	NOUN
gujaf-186	70	26	of	of	ADP
gujaf-186	70	27	the	the	DET
gujaf-186	70	28	double	double	ADJ
gujaf-186	70	29	-	-	PUNCT
gujaf-186	70	30	blind	blind	ADJ
gujaf-186	70	31	peer	peer	NOUN
gujaf-186	70	32	review	review	NOUN
gujaf-186	70	33	.	.	PUNCT
gujaf-186	71	1	those	those	DET
gujaf-186	71	2	authors	author	NOUN
gujaf-186	71	3	whose	whose	DET
gujaf-186	71	4	manuscript	manuscript	NOUN
gujaf-186	71	5	were	be	AUX
gujaf-186	71	6	accepted	accept	VERB
gujaf-186	71	7	for	for	ADP
gujaf-186	71	8	publication	publication	NOUN
gujaf-186	71	9	will	will	AUX
gujaf-186	71	10	be	be	AUX
gujaf-186	71	11	asked	ask	VERB
gujaf-186	71	12	to	to	PART
gujaf-186	71	13	pay	pay	VERB
gujaf-186	71	14	a	a	DET
gujaf-186	71	15	publication	publication	NOUN
gujaf-186	71	16	fee	fee	NOUN
gujaf-186	71	17	,	,	PUNCT
gujaf-186	71	18	after	after	ADP
gujaf-186	71	19	effecting	effect	VERB
gujaf-186	71	20	all	all	DET
gujaf-186	71	21	suggested	suggest	VERB
gujaf-186	71	22	corrections	correction	NOUN
gujaf-186	71	23	and	and	CCONJ
gujaf-186	71	24	changes	change	NOUN
gujaf-186	71	25	made	make	VERB
gujaf-186	71	26	on	on	ADP
gujaf-186	71	27	the	the	DET
gujaf-186	71	28	manuscript	manuscript	NOUN
gujaf-186	71	29	.	.	PUNCT
gujaf-186	72	1	all	all	DET
gujaf-186	72	2	corrected	correct	VERB
gujaf-186	72	3	papers	paper	NOUN
gujaf-186	72	4	returned	return	VERB
gujaf-186	72	5	within	within	ADP
gujaf-186	72	6	the	the	DET
gujaf-186	72	7	specifiedtime	specifiedtime	NOUN
gujaf-186	72	8	frame	frame	NOUN
gujaf-186	72	9	will	will	AUX
gujaf-186	72	10	be	be	AUX
gujaf-186	72	11	published	publish	VERB
gujaf-186	72	12	in	in	ADP
gujaf-186	72	13	that	that	DET
gujaf-186	72	14	issue	issue	NOUN
gujaf-186	72	15	.	.	PUNCT
gujaf-186	73	1	payment	payment	NOUN
gujaf-186	73	2	details	detail	NOUN
gujaf-186	73	3	bank	bank	NOUN
gujaf-186	73	4	:	:	PUNCT
gujaf-186	73	5	fcmb	fcmb	PROPN
gujaf-186	73	6	account	account	PROPN
gujaf-186	73	7	number	number	NOUN
gujaf-186	73	8	:	:	PUNCT
gujaf-186	73	9	7278465011	7278465011	NUM
gujaf-186	73	10	account	account	NOUN
gujaf-186	73	11	name	name	NOUN
gujaf-186	73	12	:	:	PUNCT
gujaf-186	73	13	gusau	gusau	PROPN
gujaf-186	73	14	journal	journal	NOUN
gujaf-186	73	15	of	of	ADP
gujaf-186	73	16	accounting	accounting	NOUN
gujaf-186	73	17	and	and	CCONJ
gujaf-186	73	18	finance	finance	NOUN
gujaf-186	73	19	for	for	ADP
gujaf-186	73	20	inquiry	inquiry	NOUN
gujaf-186	73	21	the	the	DET
gujaf-186	73	22	head	head	NOUN
gujaf-186	73	23	,	,	PUNCT
gujaf-186	73	24	department	department	NOUN
gujaf-186	73	25	of	of	ADP
gujaf-186	73	26	accounting	accounting	NOUN
gujaf-186	73	27	and	and	CCONJ
gujaf-186	73	28	finance	finance	NOUN
gujaf-186	73	29	,	,	PUNCT
gujaf-186	73	30	federal	federal	ADJ
gujaf-186	73	31	university	university	NOUN
gujaf-186	73	32	gusau	gusau	PROPN
gujaf-186	73	33	,	,	PUNCT
gujaf-186	73	34	zamfara	zamfara	PROPN
gujaf-186	73	35	state	state	PROPN
gujaf-186	73	36	.	.	PUNCT
gujaf-186	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-186	75	1	+2348069393824	+2348069393824	PRON
gujaf-186	75	2	for	for	ADP
gujaf-186	75	3	more	more	ADJ
gujaf-186	75	4	information	information	NOUN
gujaf-186	75	5	,	,	PUNCT
gujaf-186	75	6	contact	contact	VERB
gujaf-186	75	7	the	the	DET
gujaf-186	75	8	editor	editor	NOUN
gujaf-186	75	9	-	-	PUNCT
gujaf-186	75	10	in	in	ADP
gujaf-186	75	11	-	-	PUNCT
gujaf-186	75	12	chief	chief	NOUN
gujaf-186	75	13	on	on	ADP
gujaf-186	75	14	+2348067766435	+2348067766435	NUM
gujaf-186	75	15	the	the	DET
gujaf-186	75	16	associate	associate	ADJ
gujaf-186	75	17	editor	editor	NOUN
gujaf-186	75	18	on	on	ADP
gujaf-186	75	19	+2348036057525	+2348036057525	NUM
gujaf-186	75	20	or	or	CCONJ
gujaf-186	75	21	visit	visit	VERB
gujaf-186	75	22	our	our	PRON
gujaf-186	75	23	website	website	NOUN
gujaf-186	75	24	on	on	ADP
gujaf-186	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-186	75	26	or	or	CCONJ
gujaf-186	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-186	76	1	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-186	76	2	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-186	76	3	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-186	76	4	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-186	76	5	gusau	gusau	ADJ
gujaf-186	76	6	journal	journal	NOUN
gujaf-186	76	7	of	of	ADP
gujaf-186	76	8	accounting	accounting	NOUN
gujaf-186	76	9	and	and	CCONJ
gujaf-186	76	10	finance	finance	NOUN
gujaf-186	76	11	,	,	PUNCT
gujaf-186	76	12	vol	vol	NOUN
gujaf-186	76	13	.	.	PROPN
gujaf-186	77	1	3	3	NUM
gujaf-186	77	2	,	,	PUNCT
gujaf-186	77	3	issue	issue	NOUN
gujaf-186	77	4	3	3	NUM
gujaf-186	77	5	,	,	PUNCT
gujaf-186	77	6	october	october	PROPN
gujaf-186	77	7	,	,	PUNCT
gujaf-186	77	8	2022	2022	NUM
gujaf-186	77	9	ix	ix	ADP
gujaf-186	77	10	contents	content	NOUN
gujaf-186	77	11	capital	capital	NOUN
gujaf-186	77	12	structure	structure	NOUN
gujaf-186	77	13	and	and	CCONJ
gujaf-186	77	14	firm	firm	ADJ
gujaf-186	77	15	financial	financial	ADJ
gujaf-186	77	16	performance	performance	NOUN
gujaf-186	77	17	of	of	ADP
gujaf-186	77	18	listed	list	VERB
gujaf-186	77	19	deposit	deposit	NOUN
gujaf-186	77	20	money	money	NOUN
gujaf-186	77	21	banks	bank	NOUN
gujaf-186	77	22	in	in	ADP
gujaf-186	77	23	nigeria	nigeria	PROPN
gujaf-186	77	24	:	:	PUNCT
gujaf-186	77	25	moderating	moderate	VERB
gujaf-186	77	26	effect	effect	NOUN
gujaf-186	77	27	of	of	ADP
gujaf-186	77	28	board	board	NOUN
gujaf-186	77	29	financial	financial	ADJ
gujaf-186	77	30	literacy	literacy	NOUN
gujaf-186	77	31	anas	anas	PROPN
gujaf-186	77	32	idris	idris	PROPN
gujaf-186	77	33	abdulwahab	abdulwahab	PROPN
gujaf-186	77	34	,	,	PUNCT
gujaf-186	77	35	hussaini	hussaini	PROPN
gujaf-186	77	36	bala	bala	PROPN
gujaf-186	77	37	ph.d	ph.d	PROPN
gujaf-186	77	38	,	,	PUNCT
gujaf-186	77	39	mansur	mansur	PROPN
gujaf-186	77	40	lubabah	lubabah	PROPN
gujaf-186	77	41	kwambo	kwambo	PROPN
gujaf-186	77	42	ph.d	ph.d	PROPN
gujaf-186	77	43	,	,	PUNCT
gujaf-186	77	44	abubakar	abubakar	PROPN
gujaf-186	77	45	adamu	adamu	PROPN
gujaf-186	77	46	1	1	NUM
gujaf-186	77	47	influence	influence	NOUN
gujaf-186	77	48	of	of	ADP
gujaf-186	77	49	socialization	socialization	NOUN
gujaf-186	77	50	on	on	ADP
gujaf-186	77	51	msme	msme	NOUN
gujaf-186	77	52	compliance	compliance	NOUN
gujaf-186	77	53	by	by	ADP
gujaf-186	77	54	mediating	mediate	VERB
gujaf-186	77	55	understanding	understanding	NOUN
gujaf-186	77	56	and	and	CCONJ
gujaf-186	77	57	moderating	moderate	VERB
gujaf-186	77	58	knowledge	knowledge	NOUN
gujaf-186	77	59	of	of	ADP
gujaf-186	77	60	tax	tax	NOUN
gujaf-186	77	61	visits	visit	NOUN
gujaf-186	77	62	yayuk	yayuk	NOUN
gujaf-186	77	63	ngesti	ngesti	PROPN
gujaf-186	77	64	rahayu	rahayu	VERB
gujaf-186	77	65	17	17	NUM
gujaf-186	77	66	does	do	VERB
gujaf-186	77	67	international	international	ADJ
gujaf-186	77	68	financial	financial	ADJ
gujaf-186	77	69	reporting	reporting	NOUN
gujaf-186	77	70	standard	standard	NOUN
gujaf-186	77	71	narrows	narrow	VERB
gujaf-186	77	72	audit	audit	NOUN
gujaf-186	77	73	expectationgap	expectationgap	NOUN
gujaf-186	77	74	?	?	PUNCT
gujaf-186	78	1	musa	musa	PROPN
gujaf-186	78	2	ibrahim	ibrahim	PROPN
gujaf-186	78	3	dauda	dauda	PROPN
gujaf-186	78	4	,	,	PUNCT
gujaf-186	78	5	ibrahim	ibrahim	PROPN
gujaf-186	78	6	adagye	adagye	PROPN
gujaf-186	78	7	dauda	dauda	PROPN
gujaf-186	78	8	,	,	PUNCT
gujaf-186	78	9	phd	phd	NOUN
gujaf-186	78	10	35	35	NUM
gujaf-186	78	11	sustainability	sustainability	NOUN
gujaf-186	78	12	reporting	reporting	NOUN
gujaf-186	78	13	and	and	CCONJ
gujaf-186	78	14	financial	financial	ADJ
gujaf-186	78	15	performance	performance	NOUN
gujaf-186	78	16	of	of	ADP
gujaf-186	78	17	listed	list	VERB
gujaf-186	78	18	manufacturing	manufacturing	NOUN
gujaf-186	78	19	firms	firm	NOUN
gujaf-186	78	20	in	in	ADP
gujaf-186	78	21	nigeria	nigeria	PROPN
gujaf-186	78	22	aiyesan	aiyesan	PROPN
gujaf-186	78	23	,	,	PUNCT
gujaf-186	78	24	olabode	olabode	PROPN
gujaf-186	78	25	olutola	olutola	PROPN
gujaf-186	78	26	ph.d	ph.d	PROPN
gujaf-186	78	27	49	49	NUM
gujaf-186	78	28	firm	firm	ADJ
gujaf-186	78	29	attributes	attribute	NOUN
gujaf-186	78	30	and	and	CCONJ
gujaf-186	78	31	financial	financial	ADJ
gujaf-186	78	32	reporting	reporting	NOUN
gujaf-186	78	33	timeliness	timeliness	NOUN
gujaf-186	78	34	of	of	ADP
gujaf-186	78	35	listed	list	VERB
gujaf-186	78	36	consumer	consumer	NOUN
gujaf-186	78	37	goods	good	NOUN
gujaf-186	78	38	firms	firm	NOUN
gujaf-186	78	39	in	in	ADP
gujaf-186	78	40	nigeria	nigeria	PROPN
gujaf-186	78	41	akume	akume	PROPN
gujaf-186	78	42	james	james	PROPN
gujaf-186	78	43	terkende	terkende	PROPN
gujaf-186	78	44	,	,	PUNCT
gujaf-186	78	45	dele	dele	PROPN
gujaf-186	78	46	ikese	ikese	VERB
gujaf-186	78	47	karim	karim	PROPN
gujaf-186	78	48	67	67	NUM
gujaf-186	78	49	value	value	NOUN
gujaf-186	78	50	relevance	relevance	NOUN
gujaf-186	78	51	of	of	ADP
gujaf-186	78	52	accounting	accounting	NOUN
gujaf-186	78	53	information	information	NOUN
gujaf-186	78	54	for	for	ADP
gujaf-186	78	55	listed	list	VERB
gujaf-186	78	56	financial	financial	ADJ
gujaf-186	78	57	service	service	NOUN
gujaf-186	78	58	firms	firm	NOUN
gujaf-186	78	59	in	in	ADP
gujaf-186	78	60	nigeria	nigeria	PROPN
gujaf-186	78	61	kassim	kassim	PROPN
gujaf-186	78	62	busari	busari	PROPN
gujaf-186	78	63	,	,	PUNCT
gujaf-186	78	64	ishaya	ishaya	PROPN
gujaf-186	78	65	luka	luka	PROPN
gujaf-186	78	66	chechet	chechet	PROPN
gujaf-186	78	67	ph.d	ph.d	PROPN
gujaf-186	78	68	,	,	PUNCT
gujaf-186	78	69	aliyu	aliyu	PROPN
gujaf-186	78	70	ahmed	ahme	VERB
gujaf-186	78	71	abdullahi	abdullahi	PROPN
gujaf-186	78	72	ph.d	ph.d	PROPN
gujaf-186	78	73	,	,	PUNCT
gujaf-186	78	74	ibrahim	ibrahim	PROPN
gujaf-186	78	75	mohammed	mohammed	PROPN
gujaf-186	78	76	ph.d	ph.d	PROPN
gujaf-186	78	77	87	87	NUM
gujaf-186	78	78	nigeria	nigeria	PROPN
gujaf-186	78	79	economic	economic	ADJ
gujaf-186	78	80	growth	growth	NOUN
gujaf-186	78	81	and	and	CCONJ
gujaf-186	78	82	capital	capital	NOUN
gujaf-186	78	83	market	market	NOUN
gujaf-186	78	84	development	development	NOUN
gujaf-186	78	85	:	:	PUNCT
gujaf-186	78	86	does	do	AUX
gujaf-186	78	87	contributory	contributory	NOUN
gujaf-186	78	88	pension	pension	NOUN
gujaf-186	78	89	scheme	scheme	NOUN
gujaf-186	78	90	matter	matter	NOUN
gujaf-186	78	91	?	?	PUNCT
gujaf-186	79	1	akinwumi	akinwumi	PROPN
gujaf-186	79	2	ayorinde	ayorinde	PROPN
gujaf-186	79	3	olutimi	olutimi	PROPN
gujaf-186	79	4	,	,	PUNCT
gujaf-186	79	5	toluwa	toluwa	PROPN
gujaf-186	79	6	celestine	celestine	PROPN
gujaf-186	79	7	oladele	oladele	PROPN
gujaf-186	79	8	ph.d	ph.d	PROPN
gujaf-186	79	9	,	,	PUNCT
gujaf-186	79	10	adeboye	adeboye	ADP
gujaf-186	79	11	emmanuel	emmanuel	PROPN
gujaf-186	79	12	sanmi	sanmi	PROPN
gujaf-186	79	13	101	101	NUM
gujaf-186	79	14	audit	audit	NOUN
gujaf-186	79	15	committee	committee	NOUN
gujaf-186	79	16	and	and	CCONJ
gujaf-186	79	17	financial	financial	ADJ
gujaf-186	79	18	reporting	reporting	NOUN
gujaf-186	79	19	quality	quality	NOUN
gujaf-186	79	20	:	:	PUNCT
gujaf-186	79	21	the	the	DET
gujaf-186	79	22	moderating	moderate	VERB
gujaf-186	79	23	effect	effect	NOUN
gujaf-186	79	24	of	of	ADP
gujaf-186	79	25	board	board	NOUN
gujaf-186	79	26	independence	independence	NOUN
gujaf-186	79	27	of	of	ADP
gujaf-186	79	28	listed	list	VERB
gujaf-186	79	29	deposit	deposit	NOUN
gujaf-186	79	30	money	money	NOUN
gujaf-186	79	31	banks	bank	NOUN
gujaf-186	79	32	in	in	ADP
gujaf-186	79	33	nigeria	nigeria	PROPN
gujaf-186	79	34	kassim	kassim	PROPN
gujaf-186	79	35	yusha’u	yusha’u	PROPN
gujaf-186	79	36	shika	shika	PROPN
gujaf-186	79	37	,	,	PUNCT
gujaf-186	79	38	mark	mark	PROPN
gujaf-186	79	39	david	david	PROPN
gujaf-186	79	40	kantiyok	kantiyok	VERB
gujaf-186	79	41	117	117	NUM
gujaf-186	79	42	determinants	determinant	NOUN
gujaf-186	79	43	of	of	ADP
gujaf-186	79	44	financial	financial	ADJ
gujaf-186	79	45	performance	performance	NOUN
gujaf-186	79	46	of	of	ADP
gujaf-186	79	47	listed	list	VERB
gujaf-186	79	48	deposit	deposit	NOUN
gujaf-186	79	49	money	money	NOUN
gujaf-186	79	50	banks	bank	NOUN
gujaf-186	79	51	in	in	ADP
gujaf-186	79	52	nigeria	nigeria	PROPN
gujaf-186	79	53	mary	mary	PROPN
gujaf-186	79	54	seansu	seansu	PROPN
gujaf-186	79	55	lazarus	lazarus	PROPN
gujaf-186	79	56	,	,	PUNCT
gujaf-186	79	57	nurradden	nurradden	PROPN
gujaf-186	79	58	usman	usman	PROPN
gujaf-186	79	59	miko	miko	PROPN
gujaf-186	79	60	ph.d	ph.d	PROPN
gujaf-186	79	61	,	,	PUNCT
gujaf-186	79	62	saifulahi	saifulahi	PROPN
gujaf-186	79	63	abdullahi	abdullahi	PROPN
gujaf-186	79	64	mazadu	mazadu	PROPN
gujaf-186	79	65	ph.d	ph.d	PROPN
gujaf-186	79	66	140	140	NUM
gujaf-186	79	67	gusau	gusau	ADJ
gujaf-186	79	68	journal	journal	NOUN
gujaf-186	79	69	of	of	ADP
gujaf-186	79	70	accounting	accounting	NOUN
gujaf-186	79	71	and	and	CCONJ
gujaf-186	79	72	finance	finance	NOUN
gujaf-186	79	73	,	,	PUNCT
gujaf-186	79	74	vol	vol	NOUN
gujaf-186	79	75	.	.	PROPN
gujaf-186	79	76	3	3	NUM
gujaf-186	79	77	,	,	PUNCT
gujaf-186	79	78	issue	issue	NOUN
gujaf-186	79	79	3	3	NUM
gujaf-186	79	80	,	,	PUNCT
gujaf-186	79	81	october	october	PROPN
gujaf-186	79	82	,	,	PUNCT
gujaf-186	79	83	2022	2022	NUM
gujaf-186	79	84	x	x	SYM
gujaf-186	79	85	human	human	ADJ
gujaf-186	79	86	resource	resource	NOUN
gujaf-186	79	87	accounting	accounting	NOUN
gujaf-186	79	88	and	and	CCONJ
gujaf-186	79	89	profitability	profitability	NOUN
gujaf-186	79	90	of	of	ADP
gujaf-186	79	91	listed	list	VERB
gujaf-186	79	92	depositmoney	depositmoney	NOUN
gujaf-186	79	93	banks	bank	NOUN
gujaf-186	79	94	in	in	ADP
gujaf-186	79	95	nigeria	nigeria	PROPN
gujaf-186	79	96	ahmad	ahmad	PROPN
gujaf-186	79	97	adamu	adamu	PROPN
gujaf-186	79	98	ibrahim	ibrahim	PROPN
gujaf-186	79	99	,	,	PUNCT
gujaf-186	79	100	ahmad	ahmad	PROPN
gujaf-186	79	101	rufa’i	rufa’i	PROPN
gujaf-186	79	102	adamu	adamu	PROPN
gujaf-186	79	103	,	,	PUNCT
gujaf-186	79	104	fatihu	fatihu	PROPN
gujaf-186	79	105	mahmud	mahmud	PROPN
gujaf-186	79	106	alhassan	alhassan	PROPN
gujaf-186	79	107	muhammad	muhammad	PROPN
gujaf-186	79	108	iliyas	iliyas	NOUN
gujaf-186	79	109	abdulsalam	abdulsalam	PROPN
gujaf-186	79	110	158	158	NUM
gujaf-186	79	111	board	board	NOUN
gujaf-186	79	112	independence	independence	NOUN
gujaf-186	79	113	,	,	PUNCT
gujaf-186	79	114	audit	audit	NOUN
gujaf-186	79	115	effectiveness	effectiveness	NOUN
gujaf-186	79	116	and	and	CCONJ
gujaf-186	79	117	the	the	DET
gujaf-186	79	118	quality	quality	NOUN
gujaf-186	79	119	of	of	ADP
gujaf-186	79	120	reported	report	VERB
gujaf-186	79	121	earnings	earning	NOUN
gujaf-186	79	122	in	in	ADP
gujaf-186	79	123	the	the	DET
gujaf-186	79	124	nigerian	nigerian	ADJ
gujaf-186	79	125	consumer	consumer	NOUN
gujaf-186	79	126	goods	good	NOUN
gujaf-186	79	127	firms	firm	NOUN
gujaf-186	79	128	isah	isah	PROPN
gujaf-186	79	129	shittu	shittu	PROPN
gujaf-186	79	130	ph.d	ph.d	PROPN
gujaf-186	79	131	,	,	PUNCT
gujaf-186	79	132	misbahu	misbahu	PROPN
gujaf-186	79	133	,	,	PUNCT
gujaf-186	79	134	abubakar	abubakar	PROPN
gujaf-186	79	135	muhammad	muhammad	PROPN
gujaf-186	79	136	175	175	NUM
gujaf-186	79	137	impact	impact	NOUN
gujaf-186	79	138	of	of	ADP
gujaf-186	79	139	capital	capital	NOUN
gujaf-186	79	140	structure	structure	NOUN
gujaf-186	79	141	on	on	ADP
gujaf-186	79	142	financial	financial	ADJ
gujaf-186	79	143	performance	performance	NOUN
gujaf-186	79	144	of	of	ADP
gujaf-186	79	145	listed	list	VERB
gujaf-186	79	146	agricultural	agricultural	ADJ
gujaf-186	79	147	companies	company	NOUN
gujaf-186	79	148	in	in	ADP
gujaf-186	79	149	nigeria	nigeria	PROPN
gujaf-186	79	150	192	192	NUM
gujaf-186	79	151	ahmad	ahmad	PROPN
gujaf-186	79	152	muhammad	muhammad	PROPN
gujaf-186	79	153	ahmad	ahmad	PROPN
gujaf-186	79	154	,	,	PUNCT
gujaf-186	79	155	shehu	shehu	PROPN
gujaf-186	79	156	usman	usman	PROPN
gujaf-186	79	157	hassan	hassan	PROPN
gujaf-186	79	158	ph.d	ph.d	PROPN
gujaf-186	79	159	.	.	PROPN
gujaf-186	79	160	,	,	PUNCT
gujaf-186	79	161	abubakar	abubakar	PROPN
gujaf-186	79	162	abubakar	abubakar	PROPN
gujaf-186	79	163	trade	trade	VERB
gujaf-186	79	164	oriented	orient	VERB
gujaf-186	79	165	money	money	NOUN
gujaf-186	79	166	laundering	laundering	NOUN
gujaf-186	79	167	and	and	CCONJ
gujaf-186	79	168	era	era	NOUN
gujaf-186	79	169	of	of	ADP
gujaf-186	79	170	cybersecurity	cybersecurity	NOUN
gujaf-186	79	171	tax	tax	NOUN
gujaf-186	79	172	evasion	evasion	NOUN
gujaf-186	79	173	in	in	ADP
gujaf-186	79	174	nigeria	nigeria	PROPN
gujaf-186	79	175	oluwayemi	oluwayemi	PROPN
gujaf-186	79	176	joseph	joseph	PROPN
gujaf-186	79	177	kayode	kayode	PROPN
gujaf-186	79	178	,	,	PUNCT
gujaf-186	79	179	adewole	adewole	PROPN
gujaf-186	79	180	joseph	joseph	PROPN
gujaf-186	79	181	adeyinka	adeyinka	PROPN
gujaf-186	79	182	ph.d	ph.d	PROPN
gujaf-186	79	183	,	,	PUNCT
gujaf-186	79	184	adewale	adewale	PROPN
gujaf-186	79	185	abass	abass	PROPN
gujaf-186	79	186	adekunle	adekunle	PROPN
gujaf-186	79	187	kadiri	kadiri	PROPN
gujaf-186	79	188	kayode	kayode	PROPN
gujaf-186	79	189	ph.d	ph.d	PROPN
gujaf-186	79	190	224	224	NUM
gujaf-186	79	191	effect	effect	NOUN
gujaf-186	79	192	of	of	ADP
gujaf-186	79	193	females	female	NOUN
gujaf-186	79	194	in	in	ADP
gujaf-186	79	195	the	the	DET
gujaf-186	79	196	boardroom	boardroom	NOUN
gujaf-186	79	197	on	on	ADP
gujaf-186	79	198	corporate	corporate	ADJ
gujaf-186	79	199	sustainability	sustainability	NOUN
gujaf-186	79	200	reporting	report	VERB
gujaf-186	79	201	salami	salami	ADJ
gujaf-186	79	202	suleiman	suleiman	PROPN
gujaf-186	79	203	ph	ph	PROPN
gujaf-186	79	204	.	.	PROPN
gujaf-186	80	1	d	d	X
gujaf-186	80	2	,	,	PUNCT
gujaf-186	80	3	olanrewaju	olanrewaju	ADJ
gujaf-186	80	4	atanda	atanda	PROPN
gujaf-186	80	5	aliu	aliu	PROPN
gujaf-186	80	6	ph.d	ph.d	PROPN
gujaf-186	80	7	239	239	NUM
gujaf-186	80	8	gusau	gusau	ADJ
gujaf-186	80	9	journal	journal	NOUN
gujaf-186	80	10	of	of	ADP
gujaf-186	80	11	accounting	accounting	NOUN
gujaf-186	80	12	and	and	CCONJ
gujaf-186	80	13	finance	finance	NOUN
gujaf-186	80	14	,	,	PUNCT
gujaf-186	80	15	vol	vol	NOUN
gujaf-186	80	16	.	.	PROPN
gujaf-186	80	17	3	3	NUM
gujaf-186	80	18	,	,	PUNCT
gujaf-186	80	19	issue	issue	NOUN
gujaf-186	80	20	3	3	NUM
gujaf-186	80	21	,	,	PUNCT
gujaf-186	80	22	october	october	PROPN
gujaf-186	80	23	,	,	PUNCT
gujaf-186	80	24	2022	2022	NUM
gujaf-186	80	25	224	224	NUM
gujaf-186	80	26	effect	effect	NOUN
gujaf-186	80	27	of	of	ADP
gujaf-186	80	28	females	female	NOUN
gujaf-186	80	29	in	in	ADP
gujaf-186	80	30	the	the	DET
gujaf-186	80	31	boardroom	boardroom	NOUN
gujaf-186	80	32	on	on	ADP
gujaf-186	80	33	corporate	corporate	ADJ
gujaf-186	80	34	sustainability	sustainability	NOUN
gujaf-186	80	35	reporting	report	VERB
gujaf-186	80	36	salami	salami	ADJ
gujaf-186	80	37	suleiman	suleiman	PROPN
gujaf-186	80	38	ph	ph	PROPN
gujaf-186	80	39	.	.	PROPN
gujaf-186	81	1	d	d	PROPN
gujaf-186	81	2	department	department	PROPN
gujaf-186	81	3	of	of	ADP
gujaf-186	81	4	accounting	accounting	PROPN
gujaf-186	81	5	,	,	PUNCT
gujaf-186	81	6	abu	abu	PROPN
gujaf-186	81	7	business	business	PROPN
gujaf-186	81	8	school	school	PROPN
gujaf-186	81	9	,	,	PUNCT
gujaf-186	81	10	ahmadu	ahmadu	PROPN
gujaf-186	81	11	bello	bello	PROPN
gujaf-186	81	12	university	university	NOUN
gujaf-186	81	13	,	,	PUNCT
gujaf-186	81	14	zaria	zaria	PROPN
gujaf-186	81	15	suleimanbinsalami@gmail.com	suleimanbinsalami@gmail.com	X
gujaf-186	82	1	olanrewaju	olanrewaju	PROPN
gujaf-186	82	2	atanda	atanda	PROPN
gujaf-186	82	3	aliu	aliu	PROPN
gujaf-186	82	4	department	department	PROPN
gujaf-186	82	5	of	of	ADP
gujaf-186	82	6	accounting	accounting	NOUN
gujaf-186	82	7	,	,	PUNCT
gujaf-186	82	8	faculty	faculty	NOUN
gujaf-186	82	9	of	of	ADP
gujaf-186	82	10	management	management	NOUN
gujaf-186	82	11	sciences	sciences	PROPN
gujaf-186	82	12	,	,	PUNCT
gujaf-186	82	13	university	university	NOUN
gujaf-186	82	14	of	of	ADP
gujaf-186	82	15	ilorin	ilorin	NOUN
gujaf-186	82	16	,	,	PUNCT
gujaf-186	82	17	nigeria	nigeria	PROPN
gujaf-186	82	18	abstract	abstract	ADJ
gujaf-186	82	19	increasing	increase	VERB
gujaf-186	82	20	body	body	NOUN
gujaf-186	82	21	of	of	ADP
gujaf-186	82	22	research	research	NOUN
gujaf-186	82	23	overtime	overtime	NOUN
gujaf-186	82	24	has	have	AUX
gujaf-186	82	25	focused	focus	VERB
gujaf-186	82	26	on	on	ADP
gujaf-186	82	27	corporate	corporate	ADJ
gujaf-186	82	28	sustainability	sustainability	NOUN
gujaf-186	82	29	reporting	report	VERB
gujaf-186	82	30	due	due	ADP
gujaf-186	82	31	to	to	ADP
gujaf-186	82	32	its	its	PRON
gujaf-186	82	33	global	global	ADJ
gujaf-186	82	34	significance	significance	NOUN
gujaf-186	82	35	.	.	PUNCT
gujaf-186	83	1	however	however	ADV
gujaf-186	83	2	,	,	PUNCT
gujaf-186	83	3	there	there	PRON
gujaf-186	83	4	is	be	VERB
gujaf-186	83	5	still	still	ADV
gujaf-186	83	6	scarcity	scarcity	NOUN
gujaf-186	83	7	of	of	ADP
gujaf-186	83	8	studies	study	NOUN
gujaf-186	83	9	,	,	PUNCT
gujaf-186	83	10	especially	especially	ADV
gujaf-186	83	11	,	,	PUNCT
gujaf-186	83	12	on	on	ADP
gujaf-186	83	13	the	the	DET
gujaf-186	83	14	role	role	NOUN
gujaf-186	83	15	of	of	ADP
gujaf-186	83	16	women	woman	NOUN
gujaf-186	83	17	in	in	ADP
gujaf-186	83	18	improving	improve	VERB
gujaf-186	83	19	corporate	corporate	ADJ
gujaf-186	83	20	sustainability	sustainability	NOUN
gujaf-186	83	21	reporting	reporting	NOUN
gujaf-186	83	22	.	.	PUNCT
gujaf-186	84	1	furthermore	furthermore	ADV
gujaf-186	84	2	,	,	PUNCT
gujaf-186	84	3	this	this	DET
gujaf-186	84	4	relationship	relationship	NOUN
gujaf-186	84	5	is	be	AUX
gujaf-186	84	6	rarely	rarely	ADV
gujaf-186	84	7	investigated	investigate	VERB
gujaf-186	84	8	using	use	VERB
gujaf-186	84	9	african	african	ADJ
gujaf-186	84	10	data	datum	NOUN
gujaf-186	84	11	.	.	PUNCT
gujaf-186	85	1	this	this	DET
gujaf-186	85	2	studytakes	studytake	VERB
gujaf-186	85	3	advantage	advantage	NOUN
gujaf-186	85	4	of	of	ADP
gujaf-186	85	5	this	this	DET
gujaf-186	85	6	existing	exist	VERB
gujaf-186	85	7	gap	gap	NOUN
gujaf-186	85	8	to	to	PART
gujaf-186	85	9	explore	explore	VERB
gujaf-186	85	10	the	the	DET
gujaf-186	85	11	effect	effect	NOUN
gujaf-186	85	12	of	of	ADP
gujaf-186	85	13	female	female	ADJ
gujaf-186	85	14	directorship	directorship	NOUN
gujaf-186	85	15	andrepresentation	andrepresentation	NOUN
gujaf-186	85	16	in	in	ADP
gujaf-186	85	17	the	the	DET
gujaf-186	85	18	audit	audit	NOUN
gujaf-186	85	19	committee	committee	NOUN
gujaf-186	85	20	on	on	ADP
gujaf-186	85	21	corporate	corporate	ADJ
gujaf-186	85	22	sustainability	sustainability	NOUN
gujaf-186	85	23	reporting	reporting	NOUN
gujaf-186	85	24	.	.	PUNCT
gujaf-186	86	1	this	this	DET
gujaf-186	86	2	study	study	NOUN
gujaf-186	86	3	utilized	utilize	VERB
gujaf-186	86	4	120	120	NUM
gujaf-186	86	5	firm	firm	ADJ
gujaf-186	86	6	year	year	NOUN
gujaf-186	86	7	observations	observation	NOUN
gujaf-186	86	8	from	from	ADP
gujaf-186	86	9	sampled	sample	VERB
gujaf-186	86	10	african	african	ADJ
gujaf-186	86	11	firms	firm	NOUN
gujaf-186	86	12	that	that	PRON
gujaf-186	86	13	adopted	adopt	VERB
gujaf-186	86	14	for	for	ADP
gujaf-186	86	15	the	the	DET
gujaf-186	86	16	period	period	NOUN
gujaf-186	86	17	2015	2015	NUM
gujaf-186	86	18	to	to	ADP
gujaf-186	86	19	2020	2020	NUM
gujaf-186	86	20	.	.	PUNCT
gujaf-186	87	1	using	use	VERB
gujaf-186	87	2	quantitative	quantitative	ADJ
gujaf-186	87	3	approach	approach	NOUN
gujaf-186	87	4	,	,	PUNCT
gujaf-186	87	5	regression	regression	VERB
gujaf-186	87	6	analysis	analysis	NOUN
gujaf-186	87	7	wasused	wasuse	VERB
gujaf-186	87	8	to	to	PART
gujaf-186	87	9	test	test	VERB
gujaf-186	87	10	the	the	DET
gujaf-186	87	11	hypotheses	hypothesis	NOUN
gujaf-186	87	12	.	.	PUNCT
gujaf-186	88	1	the	the	DET
gujaf-186	88	2	results	result	NOUN
gujaf-186	88	3	of	of	ADP
gujaf-186	88	4	the	the	DET
gujaf-186	88	5	regression	regression	NOUN
gujaf-186	88	6	analysis	analysis	NOUN
gujaf-186	88	7	indicate	indicate	VERB
gujaf-186	88	8	that	that	SCONJ
gujaf-186	88	9	both	both	PRON
gujaf-186	88	10	female	female	ADJ
gujaf-186	88	11	directorship	directorship	NOUN
gujaf-186	88	12	and	and	CCONJ
gujaf-186	88	13	female	female	ADJ
gujaf-186	88	14	presence	presence	NOUN
gujaf-186	88	15	in	in	ADP
gujaf-186	88	16	the	the	DET
gujaf-186	88	17	audit	audit	NOUN
gujaf-186	88	18	committee	committee	NOUN
gujaf-186	88	19	have	have	VERB
gujaf-186	88	20	a	a	DET
gujaf-186	88	21	significant	significant	ADJ
gujaf-186	88	22	positive	positive	ADJ
gujaf-186	88	23	effect	effect	NOUN
gujaf-186	88	24	on	on	ADP
gujaf-186	88	25	corporate	corporate	ADJ
gujaf-186	88	26	sustainability	sustainability	NOUN
gujaf-186	88	27	reporting	reporting	NOUN
gujaf-186	88	28	.	.	PUNCT
gujaf-186	89	1	it	it	PRON
gujaf-186	89	2	is	be	AUX
gujaf-186	89	3	therefore	therefore	ADV
gujaf-186	89	4	recommended	recommend	VERB
gujaf-186	89	5	that	that	SCONJ
gujaf-186	89	6	women	woman	NOUN
gujaf-186	89	7	directorship	directorship	NOUN
gujaf-186	89	8	should	should	AUX
gujaf-186	89	9	be	be	AUX
gujaf-186	89	10	mandated	mandate	VERB
gujaf-186	89	11	on	on	ADP
gujaf-186	89	12	the	the	DET
gujaf-186	89	13	boards	board	NOUN
gujaf-186	89	14	of	of	ADP
gujaf-186	89	15	african	african	ADJ
gujaf-186	89	16	firms	firm	NOUN
gujaf-186	89	17	to	to	PART
gujaf-186	89	18	improve	improve	VERB
gujaf-186	89	19	corporate	corporate	ADJ
gujaf-186	89	20	sustainability	sustainability	NOUN
gujaf-186	89	21	reporting	reporting	NOUN
gujaf-186	89	22	.	.	PUNCT
gujaf-186	90	1	doi	doi	NOUN
gujaf-186	90	2	:	:	PUNCT
gujaf-186	90	3	https://doi.org/10.57233/gujaf.v3i3.186	https://doi.org/10.57233/gujaf.v3i3.186	PROPN
gujaf-186	90	4	1	1	NUM
gujaf-186	90	5	.	.	PUNCT
gujaf-186	90	6	introduction	introduction	NOUN
gujaf-186	90	7	although	although	SCONJ
gujaf-186	90	8	normative	normative	ADJ
gujaf-186	90	9	,	,	PUNCT
gujaf-186	90	10	argument	argument	NOUN
gujaf-186	90	11	in	in	ADP
gujaf-186	90	12	favour	favour	NOUN
gujaf-186	90	13	of	of	ADP
gujaf-186	90	14	corporate	corporate	ADJ
gujaf-186	90	15	sustainability	sustainability	NOUN
gujaf-186	90	16	reporting	reporting	NOUN
gujaf-186	90	17	is	be	AUX
gujaf-186	90	18	gaining	gain	VERB
gujaf-186	90	19	momentum	momentum	NOUN
gujaf-186	90	20	.	.	PUNCT
gujaf-186	91	1	however	however	ADV
gujaf-186	91	2	,	,	PUNCT
gujaf-186	91	3	the	the	DET
gujaf-186	91	4	extent	extent	NOUN
gujaf-186	91	5	of	of	ADP
gujaf-186	91	6	the	the	DET
gujaf-186	91	7	female	female	ADJ
gujaf-186	91	8	representation	representation	NOUN
gujaf-186	91	9	varies	vary	VERB
gujaf-186	91	10	across	across	ADP
gujaf-186	91	11	companies	company	NOUN
gujaf-186	91	12	.	.	PUNCT
gujaf-186	92	1	on	on	ADP
gujaf-186	92	2	the	the	DET
gujaf-186	92	3	overall	overall	NOUN
gujaf-186	92	4	,	,	PUNCT
gujaf-186	92	5	while	while	SCONJ
gujaf-186	92	6	the	the	DET
gujaf-186	92	7	proportion	proportion	NOUN
gujaf-186	92	8	of	of	ADP
gujaf-186	92	9	women	woman	NOUN
gujaf-186	92	10	has	have	AUX
gujaf-186	92	11	increased	increase	VERB
gujaf-186	92	12	in	in	ADP
gujaf-186	92	13	recent	recent	ADJ
gujaf-186	92	14	years	year	NOUN
gujaf-186	92	15	,	,	PUNCT
gujaf-186	92	16	it	it	PRON
gujaf-186	92	17	is	be	AUX
gujaf-186	92	18	still	still	ADV
gujaf-186	92	19	not	not	PART
gujaf-186	92	20	significantly	significantly	ADV
gujaf-186	92	21	above	above	ADP
gujaf-186	92	22	the	the	DET
gujaf-186	92	23	thirty	thirty	NUM
gujaf-186	92	24	percent	percent	NOUN
gujaf-186	92	25	acceptable	acceptable	ADJ
gujaf-186	92	26	benchmark	benchmark	NOUN
gujaf-186	92	27	(	(	PUNCT
gujaf-186	92	28	alshaer	alshaer	PROPN
gujaf-186	92	29	&	&	CCONJ
gujaf-186	92	30	mailto:suleimanbinsalami@gmail.com	mailto:suleimanbinsalami@gmail.com	PROPN
gujaf-186	92	31	https://doi.org/10.57233/gujaf.v3i3.190	https://doi.org/10.57233/gujaf.v3i3.190	PROPN
gujaf-186	92	32	gusau	gusau	PROPN
gujaf-186	92	33	journal	journal	NOUN
gujaf-186	92	34	of	of	ADP
gujaf-186	92	35	accounting	accounting	NOUN
gujaf-186	92	36	and	and	CCONJ
gujaf-186	92	37	finance	finance	NOUN
gujaf-186	92	38	,	,	PUNCT
gujaf-186	92	39	vol	vol	NOUN
gujaf-186	92	40	.	.	PROPN
gujaf-186	93	1	3	3	NUM
gujaf-186	93	2	,	,	PUNCT
gujaf-186	93	3	issue	issue	NOUN
gujaf-186	93	4	3	3	NUM
gujaf-186	93	5	,	,	PUNCT
gujaf-186	93	6	october	october	PROPN
gujaf-186	93	7	,	,	PUNCT
gujaf-186	93	8	2022	2022	NUM
gujaf-186	93	9	225	225	NUM
gujaf-186	93	10	zaman	zaman	NOUN
gujaf-186	93	11	2016	2016	NUM
gujaf-186	93	12	)	)	PUNCT
gujaf-186	93	13	.	.	PUNCT
gujaf-186	94	1	in	in	ADP
gujaf-186	94	2	this	this	DET
gujaf-186	94	3	paper	paper	NOUN
gujaf-186	94	4	,	,	PUNCT
gujaf-186	94	5	the	the	DET
gujaf-186	94	6	business	business	NOUN
gujaf-186	94	7	case	case	NOUN
gujaf-186	94	8	for	for	ADP
gujaf-186	94	9	female	female	ADJ
gujaf-186	94	10	representation	representation	NOUN
gujaf-186	94	11	in	in	ADP
gujaf-186	94	12	the	the	DET
gujaf-186	94	13	boardroom	boardroom	NOUN
gujaf-186	94	14	is	be	AUX
gujaf-186	94	15	put	put	VERB
gujaf-186	94	16	to	to	PART
gujaf-186	94	17	test	test	VERB
gujaf-186	94	18	.	.	PUNCT
gujaf-186	95	1	therefore	therefore	ADV
gujaf-186	95	2	,	,	PUNCT
gujaf-186	95	3	this	this	DET
gujaf-186	95	4	study	study	NOUN
gujaf-186	95	5	attempts	attempt	VERB
gujaf-186	95	6	to	to	PART
gujaf-186	95	7	make	make	VERB
gujaf-186	95	8	a	a	DET
gujaf-186	95	9	case	case	NOUN
gujaf-186	95	10	for	for	ADP
gujaf-186	95	11	morefemale	morefemale	NOUN
gujaf-186	95	12	representation	representation	NOUN
gujaf-186	95	13	in	in	ADP
gujaf-186	95	14	the	the	DET
gujaf-186	95	15	boardroom	boardroom	NOUN
gujaf-186	95	16	by	by	ADP
gujaf-186	95	17	showing	show	VERB
gujaf-186	95	18	empirically	empirically	ADV
gujaf-186	95	19	its	its	PRON
gujaf-186	95	20	benefits	benefit	NOUN
gujaf-186	95	21	towardscorporate	towardscorporate	VERB
gujaf-186	95	22	sustainability	sustainability	NOUN
gujaf-186	95	23	reporting	reporting	NOUN
gujaf-186	95	24	of	of	ADP
gujaf-186	95	25	companies	company	NOUN
gujaf-186	95	26	in	in	ADP
gujaf-186	95	27	africa	africa	PROPN
gujaf-186	95	28	which	which	PRON
gujaf-186	95	29	has	have	AUX
gujaf-186	95	30	rarely	rarely	ADV
gujaf-186	95	31	been	be	AUX
gujaf-186	95	32	investigated	investigate	VERB
gujaf-186	95	33	.	.	PUNCT
gujaf-186	96	1	this	this	DET
gujaf-186	96	2	study	study	NOUN
gujaf-186	96	3	is	be	AUX
gujaf-186	96	4	unique	unique	ADJ
gujaf-186	96	5	because	because	SCONJ
gujaf-186	96	6	it	it	PRON
gujaf-186	96	7	is	be	AUX
gujaf-186	96	8	focused	focus	VERB
gujaf-186	96	9	on	on	ADP
gujaf-186	96	10	a	a	DET
gujaf-186	96	11	domain	domain	NOUN
gujaf-186	96	12	(	(	PUNCT
gujaf-186	96	13	africa	africa	PROPN
gujaf-186	96	14	)	)	PUNCT
gujaf-186	96	15	which	which	PRON
gujaf-186	96	16	is	be	AUX
gujaf-186	96	17	rarely	rarely	ADV
gujaf-186	96	18	examined	examine	VERB
gujaf-186	96	19	in	in	ADP
gujaf-186	96	20	prior	prior	ADJ
gujaf-186	96	21	literature	literature	NOUN
gujaf-186	96	22	.	.	PUNCT
gujaf-186	97	1	we	we	PRON
gujaf-186	97	2	utilised	utilise	VERB
gujaf-186	97	3	a	a	DET
gujaf-186	97	4	six	six	NUM
gujaf-186	97	5	-	-	PUNCT
gujaf-186	97	6	year	year	NOUN
gujaf-186	97	7	panel	panel	NOUN
gujaf-186	97	8	data	datum	NOUN
gujaf-186	97	9	regression	regression	NOUN
gujaf-186	97	10	consistingof	consistingof	VERB
gujaf-186	97	11	twenty	twenty	NUM
gujaf-186	97	12	firms	firm	NOUN
gujaf-186	97	13	.	.	PUNCT
gujaf-186	98	1	the	the	DET
gujaf-186	98	2	increasing	increase	VERB
gujaf-186	98	3	proportion	proportion	NOUN
gujaf-186	98	4	of	of	ADP
gujaf-186	98	5	female	female	ADJ
gujaf-186	98	6	directors	director	NOUN
gujaf-186	98	7	on	on	ADP
gujaf-186	98	8	the	the	DET
gujaf-186	98	9	board	board	NOUN
gujaf-186	98	10	of	of	ADP
gujaf-186	98	11	african	african	ADJ
gujaf-186	98	12	companies	company	NOUN
gujaf-186	98	13	indicates	indicate	VERB
gujaf-186	98	14	that	that	SCONJ
gujaf-186	98	15	panel	panel	NOUN
gujaf-186	98	16	data	datum	NOUN
gujaf-186	98	17	is	be	AUX
gujaf-186	98	18	appropriate	appropriate	ADJ
gujaf-186	98	19	for	for	ADP
gujaf-186	98	20	this	this	DET
gujaf-186	98	21	study	study	NOUN
gujaf-186	98	22	.	.	PUNCT
gujaf-186	99	1	the	the	DET
gujaf-186	99	2	evidence	evidence	NOUN
gujaf-186	99	3	reported	report	VERB
gujaf-186	99	4	supports	support	VERB
gujaf-186	99	5	the	the	DET
gujaf-186	99	6	business	business	NOUN
gujaf-186	99	7	case	case	NOUN
gujaf-186	99	8	for	for	ADP
gujaf-186	99	9	female	female	ADJ
gujaf-186	99	10	representation	representation	NOUN
gujaf-186	99	11	in	in	ADP
gujaf-186	99	12	governance	governance	NOUN
gujaf-186	99	13	.	.	PUNCT
gujaf-186	100	1	we	we	PRON
gujaf-186	100	2	find	find	VERB
gujaf-186	100	3	that	that	SCONJ
gujaf-186	100	4	female	female	ADJ
gujaf-186	100	5	directorship	directorship	NOUN
gujaf-186	100	6	and	and	CCONJ
gujaf-186	100	7	female	female	ADJ
gujaf-186	100	8	presence	presence	NOUN
gujaf-186	100	9	in	in	ADP
gujaf-186	100	10	the	the	DET
gujaf-186	100	11	audit	audit	NOUN
gujaf-186	100	12	committee	committee	NOUN
gujaf-186	100	13	improves	improve	VERB
gujaf-186	100	14	corporate	corporate	ADJ
gujaf-186	100	15	sustainability	sustainability	NOUN
gujaf-186	100	16	reporting	reporting	NOUN
gujaf-186	100	17	of	of	ADP
gujaf-186	100	18	firms	firm	NOUN
gujaf-186	100	19	.	.	PUNCT
gujaf-186	101	1	2	2	X
gujaf-186	101	2	.	.	X
gujaf-186	101	3	literature	literature	NOUN
gujaf-186	101	4	review	review	PROPN
gujaf-186	101	5	and	and	CCONJ
gujaf-186	101	6	hypothesis	hypothesis	NOUN
gujaf-186	101	7	development	development	NOUN
gujaf-186	101	8	studies	study	NOUN
gujaf-186	101	9	on	on	ADP
gujaf-186	101	10	corporate	corporate	ADJ
gujaf-186	101	11	governance	governance	NOUN
gujaf-186	101	12	are	be	AUX
gujaf-186	101	13	mostly	mostly	ADV
gujaf-186	101	14	viewed	view	VERB
gujaf-186	101	15	from	from	ADP
gujaf-186	101	16	agency	agency	NOUN
gujaf-186	101	17	relationship	relationship	NOUN
gujaf-186	101	18	.	.	PUNCT
gujaf-186	102	1	agency	agency	NOUN
gujaf-186	102	2	conflict	conflict	NOUN
gujaf-186	102	3	in	in	ADP
gujaf-186	102	4	firms	firm	NOUN
gujaf-186	102	5	is	be	AUX
gujaf-186	102	6	managed	manage	VERB
gujaf-186	102	7	through	through	ADP
gujaf-186	102	8	application	application	NOUN
gujaf-186	102	9	of	of	ADP
gujaf-186	102	10	corporate	corporate	ADJ
gujaf-186	102	11	governance	governance	NOUN
gujaf-186	102	12	mechanisms	mechanism	NOUN
gujaf-186	102	13	.	.	PUNCT
gujaf-186	103	1	boards	board	NOUN
gujaf-186	103	2	of	of	ADP
gujaf-186	103	3	directors	director	NOUN
gujaf-186	103	4	are	be	AUX
gujaf-186	103	5	internal	internal	ADJ
gujaf-186	103	6	governance	governance	NOUN
gujaf-186	103	7	mechanisms	mechanism	NOUN
gujaf-186	103	8	employed	employ	VERB
gujaf-186	103	9	to	to	PART
gujaf-186	103	10	reduce	reduce	VERB
gujaf-186	103	11	this	this	DET
gujaf-186	103	12	conflict	conflict	NOUN
gujaf-186	103	13	.	.	PUNCT
gujaf-186	104	1	jensen	jensen	PROPN
gujaf-186	104	2	and	and	CCONJ
gujaf-186	104	3	meckling	meckling	NOUN
gujaf-186	104	4	(	(	PUNCT
gujaf-186	104	5	1976	1976	NUM
gujaf-186	104	6	)	)	PUNCT
gujaf-186	104	7	posit	posit	VERB
gujaf-186	104	8	that	that	DET
gujaf-186	104	9	board	board	NOUN
gujaf-186	104	10	represents	represent	VERB
gujaf-186	104	11	a	a	DET
gujaf-186	104	12	control	control	NOUN
gujaf-186	104	13	mechanism	mechanism	NOUN
gujaf-186	104	14	responsible	responsible	ADJ
gujaf-186	104	15	for	for	ADP
gujaf-186	104	16	aligning	align	VERB
gujaf-186	104	17	the	the	DET
gujaf-186	104	18	interests	interest	NOUN
gujaf-186	104	19	of	of	ADP
gujaf-186	104	20	managers	manager	NOUN
gujaf-186	104	21	and	and	CCONJ
gujaf-186	104	22	shareholders	shareholder	NOUN
gujaf-186	104	23	in	in	ADP
gujaf-186	104	24	relation	relation	NOUN
gujaf-186	104	25	financial	financial	ADJ
gujaf-186	104	26	reporting	reporting	NOUN
gujaf-186	104	27	.	.	PUNCT
gujaf-186	105	1	by	by	ADP
gujaf-186	105	2	extension	extension	NOUN
gujaf-186	105	3	,	,	PUNCT
gujaf-186	105	4	this	this	DET
gujaf-186	105	5	responsibility	responsibility	NOUN
gujaf-186	105	6	also	also	ADV
gujaf-186	105	7	includes	include	VERB
gujaf-186	105	8	providing	provide	VERB
gujaf-186	105	9	non	non	ADJ
gujaf-186	105	10	-	-	ADJ
gujaf-186	105	11	financial	financial	ADJ
gujaf-186	105	12	information	information	NOUN
gujaf-186	105	13	as	as	ADP
gujaf-186	105	14	part	part	NOUN
gujaf-186	105	15	of	of	ADP
gujaf-186	105	16	its	its	PRON
gujaf-186	105	17	reporting	reporting	NOUN
gujaf-186	105	18	mandate	mandate	NOUN
gujaf-186	105	19	.	.	PUNCT
gujaf-186	106	1	however	however	ADV
gujaf-186	106	2	,	,	PUNCT
gujaf-186	106	3	the	the	DET
gujaf-186	106	4	distinct	distinct	ADJ
gujaf-186	106	5	humanistic	humanistic	ADJ
gujaf-186	106	6	features	feature	NOUN
gujaf-186	106	7	of	of	ADP
gujaf-186	106	8	female	female	NOUN
gujaf-186	106	9	from	from	ADP
gujaf-186	106	10	males	male	NOUN
gujaf-186	106	11	may	may	AUX
gujaf-186	106	12	shape	shape	VERB
gujaf-186	106	13	firms	firm	NOUN
gujaf-186	106	14	performance	performance	NOUN
gujaf-186	106	15	and	and	CCONJ
gujaf-186	106	16	reporting	reporting	NOUN
gujaf-186	106	17	strategies	strategy	NOUN
gujaf-186	106	18	differently	differently	ADV
gujaf-186	106	19	.	.	PUNCT
gujaf-186	107	1	resource	resource	NOUN
gujaf-186	107	2	dependency	dependency	NOUN
gujaf-186	107	3	theory	theory	NOUN
gujaf-186	107	4	addresses	address	VERB
gujaf-186	107	5	the	the	DET
gujaf-186	107	6	impact	impact	NOUN
gujaf-186	107	7	of	of	ADP
gujaf-186	107	8	board	board	NOUN
gujaf-186	107	9	gender	gender	NOUN
gujaf-186	107	10	diversity	diversity	NOUN
gujaf-186	107	11	on	on	ADP
gujaf-186	107	12	corporate	corporate	ADJ
gujaf-186	107	13	sustainability	sustainability	NOUN
gujaf-186	107	14	reporting	reporting	NOUN
gujaf-186	107	15	.	.	PUNCT
gujaf-186	108	1	based	base	VERB
gujaf-186	108	2	on	on	ADP
gujaf-186	108	3	this	this	PRON
gujaf-186	108	4	,	,	PUNCT
gujaf-186	108	5	several	several	ADJ
gujaf-186	108	6	studies	study	NOUN
gujaf-186	108	7	on	on	ADP
gujaf-186	108	8	board	board	NOUN
gujaf-186	108	9	diversity	diversity	NOUN
gujaf-186	108	10	and	and	CCONJ
gujaf-186	108	11	organizational	organizational	ADJ
gujaf-186	108	12	outcomes	outcome	NOUN
gujaf-186	108	13	were	be	AUX
gujaf-186	108	14	premised	premise	VERB
gujaf-186	108	15	on	on	ADP
gujaf-186	108	16	resource	resource	NOUN
gujaf-186	108	17	dependency	dependency	NOUN
gujaf-186	108	18	theory	theory	NOUN
gujaf-186	108	19	rather	rather	ADV
gujaf-186	108	20	than	than	ADP
gujaf-186	108	21	agency	agency	NOUN
gujaf-186	108	22	theory	theory	NOUN
gujaf-186	108	23	.	.	PUNCT
gujaf-186	109	1	for	for	ADP
gujaf-186	109	2	example	example	NOUN
gujaf-186	109	3	,	,	PUNCT
gujaf-186	109	4	mallin	mallin	PROPN
gujaf-186	109	5	and	and	CCONJ
gujaf-186	109	6	michelon	michelon	PROPN
gujaf-186	109	7	,	,	PUNCT
gujaf-186	109	8	2011	2011	NUM
gujaf-186	109	9	;	;	PUNCT
gujaf-186	109	10	benamar	benamar	PROPN
gujaf-186	109	11	et	et	PROPN
gujaf-186	109	12	al	al	PROPN
gujaf-186	109	13	.	.	PROPN
gujaf-186	109	14	,	,	PUNCT
gujaf-186	109	15	2017	2017	NUM
gujaf-186	109	16	and	and	CCONJ
gujaf-186	109	17	hollindale	hollindale	NOUN
gujaf-186	109	18	et	et	NOUN
gujaf-186	109	19	al	al	PROPN
gujaf-186	109	20	.	.	PROPN
gujaf-186	109	21	,	,	PUNCT
gujaf-186	109	22	2019	2019	NUM
gujaf-186	109	23	utilizedresource	utilizedresource	NOUN
gujaf-186	109	24	dependency	dependency	NOUN
gujaf-186	109	25	theory	theory	NOUN
gujaf-186	109	26	to	to	PART
gujaf-186	109	27	anchor	anchor	VERB
gujaf-186	109	28	the	the	DET
gujaf-186	109	29	social	social	ADJ
gujaf-186	109	30	and	and	CCONJ
gujaf-186	109	31	environmental	environmental	ADJ
gujaf-186	109	32	performance	performance	NOUN
gujaf-186	109	33	in	in	ADP
gujaf-186	109	34	relation	relation	NOUN
gujaf-186	109	35	with	with	ADP
gujaf-186	109	36	corporate	corporate	ADJ
gujaf-186	109	37	boards	board	NOUN
gujaf-186	109	38	.	.	PUNCT
gujaf-186	110	1	therefore	therefore	ADV
gujaf-186	110	2	,	,	PUNCT
gujaf-186	110	3	this	this	DET
gujaf-186	110	4	study	study	NOUN
gujaf-186	110	5	builds	build	VERB
gujaf-186	110	6	on	on	ADP
gujaf-186	110	7	resource	resource	NOUN
gujaf-186	110	8	dependency	dependency	NOUN
gujaf-186	110	9	theory	theory	NOUN
gujaf-186	110	10	to	to	PART
gujaf-186	110	11	examine	examine	VERB
gujaf-186	110	12	the	the	DET
gujaf-186	110	13	effects	effect	NOUN
gujaf-186	110	14	of	of	ADP
gujaf-186	110	15	females	female	NOUN
gujaf-186	110	16	in	in	ADP
gujaf-186	110	17	the	the	DET
gujaf-186	110	18	boardroom	boardroom	NOUN
gujaf-186	110	19	on	on	ADP
gujaf-186	110	20	corporate	corporate	ADJ
gujaf-186	110	21	sustainabilityreporting	sustainabilityreporting	NOUN
gujaf-186	110	22	.	.	PUNCT
gujaf-186	111	1	vitolla	vitolla	NOUN
gujaf-186	111	2	,	,	PUNCT
gujaf-186	111	3	raimo	raimo	VERB
gujaf-186	111	4	and	and	CCONJ
gujaf-186	111	5	rubino	rubino	ADJ
gujaf-186	111	6	(	(	PUNCT
gujaf-186	111	7	2019	2019	NUM
gujaf-186	111	8	)	)	PUNCT
gujaf-186	111	9	examined	examine	VERB
gujaf-186	111	10	the	the	DET
gujaf-186	111	11	effect	effect	NOUN
gujaf-186	111	12	of	of	ADP
gujaf-186	111	13	board	board	NOUN
gujaf-186	111	14	characteristics	characteristic	NOUN
gujaf-186	111	15	on	on	ADP
gujaf-186	111	16	integrated	integrate	VERB
gujaf-186	111	17	reporting	reporting	NOUN
gujaf-186	111	18	quality	quality	NOUN
gujaf-186	111	19	.	.	PUNCT
gujaf-186	112	1	evidence	evidence	NOUN
gujaf-186	112	2	provided	provide	VERB
gujaf-186	112	3	supports	support	VERB
gujaf-186	112	4	the	the	DET
gujaf-186	112	5	expectations	expectation	NOUN
gujaf-186	112	6	regardingthe	regardingthe	DET
gujaf-186	112	7	impact	impact	NOUN
gujaf-186	112	8	of	of	ADP
gujaf-186	112	9	some	some	DET
gujaf-186	112	10	characteristics	characteristic	NOUN
gujaf-186	112	11	of	of	ADP
gujaf-186	112	12	the	the	DET
gujaf-186	112	13	board	board	NOUN
gujaf-186	112	14	on	on	ADP
gujaf-186	112	15	integrated	integrate	VERB
gujaf-186	112	16	reporting	reporting	NOUN
gujaf-186	112	17	quality	quality	NOUN
gujaf-186	112	18	.	.	PUNCT
gujaf-186	113	1	it	it	PRON
gujaf-186	113	2	was	be	AUX
gujaf-186	113	3	found	find	VERB
gujaf-186	113	4	that	that	SCONJ
gujaf-186	113	5	board	board	NOUN
gujaf-186	113	6	independence	independence	NOUN
gujaf-186	113	7	,	,	PUNCT
gujaf-186	113	8	gusau	gusau	ADJ
gujaf-186	113	9	journal	journal	NOUN
gujaf-186	113	10	of	of	ADP
gujaf-186	113	11	accounting	accounting	NOUN
gujaf-186	113	12	and	and	CCONJ
gujaf-186	113	13	finance	finance	NOUN
gujaf-186	113	14	,	,	PUNCT
gujaf-186	113	15	vol	vol	NOUN
gujaf-186	113	16	.	.	PROPN
gujaf-186	113	17	3	3	NUM
gujaf-186	113	18	,	,	PUNCT
gujaf-186	113	19	issue	issue	NOUN
gujaf-186	113	20	3	3	NUM
gujaf-186	113	21	,	,	PUNCT
gujaf-186	113	22	october	october	PROPN
gujaf-186	113	23	,	,	PUNCT
gujaf-186	113	24	2022	2022	NUM
gujaf-186	113	25	226	226	NUM
gujaf-186	113	26	number	number	NOUN
gujaf-186	113	27	of	of	ADP
gujaf-186	113	28	nonexecutive	nonexecutive	ADJ
gujaf-186	113	29	members	member	NOUN
gujaf-186	113	30	on	on	ADP
gujaf-186	113	31	the	the	DET
gujaf-186	113	32	boardof	boardof	NOUN
gujaf-186	113	33	directors	director	NOUN
gujaf-186	113	34	,	,	PUNCT
gujaf-186	113	35	board	board	NOUN
gujaf-186	113	36	diversity	diversity	NOUN
gujaf-186	113	37	and	and	CCONJ
gujaf-186	113	38	bard	bard	ADJ
gujaf-186	113	39	activity	activity	NOUN
gujaf-186	113	40	have	have	VERB
gujaf-186	113	41	a	a	DET
gujaf-186	113	42	positive	positive	ADJ
gujaf-186	113	43	and	and	CCONJ
gujaf-186	113	44	significant	significant	ADJ
gujaf-186	113	45	relationship	relationship	NOUN
gujaf-186	113	46	with	with	ADP
gujaf-186	113	47	integrated	integrated	ADJ
gujaf-186	113	48	reporting	reporting	NOUN
gujaf-186	113	49	quality	quality	NOUN
gujaf-186	113	50	.	.	PUNCT
gujaf-186	114	1	haque	haque	PROPN
gujaf-186	114	2	and	and	CCONJ
gujaf-186	114	3	jones	jones	PROPN
gujaf-186	114	4	(	(	PUNCT
gujaf-186	114	5	2020	2020	NUM
gujaf-186	114	6	)	)	PUNCT
gujaf-186	114	7	investigatedhow	investigatedhow	PROPN
gujaf-186	114	8	board	board	NOUN
gujaf-186	114	9	gender	gender	NOUN
gujaf-186	114	10	diversity	diversity	NOUN
gujaf-186	114	11	is	be	AUX
gujaf-186	114	12	associated	associate	VERB
gujaf-186	114	13	with	with	ADP
gujaf-186	114	14	biodiversity	biodiversity	NOUN
gujaf-186	114	15	disclosures	disclosure	NOUN
gujaf-186	114	16	of	of	ADP
gujaf-186	114	17	a	a	DET
gujaf-186	114	18	firm	firm	NOUN
gujaf-186	114	19	,	,	PUNCT
gujaf-186	114	20	and	and	CCONJ
gujaf-186	114	21	whether	whether	SCONJ
gujaf-186	114	22	the	the	DET
gujaf-186	114	23	global	global	ADJ
gujaf-186	114	24	reporting	reporting	NOUN
gujaf-186	114	25	initiative	initiative	NOUN
gujaf-186	114	26	(	(	PUNCT
gujaf-186	114	27	gri	gri	PROPN
gujaf-186	114	28	)	)	PUNCT
gujaf-186	114	29	and	and	CCONJ
gujaf-186	114	30	the	the	DET
gujaf-186	114	31	eu	eu	PROPN
gujaf-186	114	32	biodiversity	biodiversity	NOUN
gujaf-186	114	33	strategyreinforce	strategyreinforce	NOUN
gujaf-186	114	34	this	this	DET
gujaf-186	114	35	relationship	relationship	NOUN
gujaf-186	114	36	.	.	PUNCT
gujaf-186	115	1	they	they	PRON
gujaf-186	115	2	provided	provide	VERB
gujaf-186	115	3	evidence	evidence	NOUN
gujaf-186	115	4	which	which	PRON
gujaf-186	115	5	supports	support	VERB
gujaf-186	115	6	the	the	DET
gujaf-186	115	7	notion	notion	NOUN
gujaf-186	115	8	thatfemale	thatfemale	NOUN
gujaf-186	115	9	directors	director	NOUN
gujaf-186	115	10	are	be	AUX
gujaf-186	115	11	more	more	ADV
gujaf-186	115	12	sensitive	sensitive	ADJ
gujaf-186	115	13	to	to	ADP
gujaf-186	115	14	the	the	DET
gujaf-186	115	15	concerns	concern	NOUN
gujaf-186	115	16	of	of	ADP
gujaf-186	115	17	institutional	institutional	ADJ
gujaf-186	115	18	pressures	pressure	NOUN
gujaf-186	115	19	and	and	CCONJ
gujaf-186	115	20	respond	respond	VERB
gujaf-186	115	21	to	to	ADP
gujaf-186	115	22	those	those	DET
gujaf-186	115	23	concerns	concern	NOUN
gujaf-186	115	24	by	by	ADP
gujaf-186	115	25	increasing	increase	VERB
gujaf-186	115	26	corporate	corporate	ADJ
gujaf-186	115	27	biodiversity	biodiversity	NOUN
gujaf-186	115	28	disclosures	disclosure	NOUN
gujaf-186	115	29	.	.	PUNCT
gujaf-186	116	1	the	the	DET
gujaf-186	116	2	result	result	NOUN
gujaf-186	116	3	showed	show	VERB
gujaf-186	116	4	that	that	SCONJ
gujaf-186	116	5	board	board	NOUN
gujaf-186	116	6	gender	gender	NOUN
gujaf-186	116	7	diversity	diversity	NOUN
gujaf-186	116	8	is	be	AUX
gujaf-186	116	9	positively	positively	ADV
gujaf-186	116	10	associated	associate	VERB
gujaf-186	116	11	with	with	ADP
gujaf-186	116	12	the	the	DET
gujaf-186	116	13	dbi	dbi	NOUN
gujaf-186	116	14	and	and	CCONJ
gujaf-186	116	15	bia	bia	NOUN
gujaf-186	116	16	of	of	ADP
gujaf-186	116	17	a	a	DET
gujaf-186	116	18	firm	firm	NOUN
gujaf-186	116	19	,	,	PUNCT
gujaf-186	116	20	and	and	CCONJ
gujaf-186	116	21	that	that	SCONJ
gujaf-186	116	22	the	the	DET
gujaf-186	116	23	gri	gri	PROPN
gujaf-186	116	24	framework	framework	NOUN
gujaf-186	116	25	and	and	CCONJ
gujaf-186	116	26	the	the	DET
gujaf-186	116	27	eu	eu	PROPN
gujaf-186	116	28	biodiversity	biodiversity	NOUN
gujaf-186	116	29	strategy	strategy	NOUN
gujaf-186	116	30	positively	positively	ADV
gujaf-186	116	31	moderate	moderate	VERB
gujaf-186	116	32	this	this	DET
gujaf-186	116	33	relationship	relationship	NOUN
gujaf-186	116	34	.	.	PUNCT
gujaf-186	117	1	gri	gri	NOUN
gujaf-186	117	2	framework	framework	PROPN
gujaf-186	117	3	and	and	CCONJ
gujaf-186	117	4	the	the	DET
gujaf-186	117	5	eu	eu	PROPN
gujaf-186	117	6	strategic	strategic	ADJ
gujaf-186	117	7	plan	plan	NOUN
gujaf-186	117	8	show	show	VERB
gujaf-186	117	9	positive	positive	ADJ
gujaf-186	117	10	relationship	relationship	NOUN
gujaf-186	117	11	with	with	ADP
gujaf-186	117	12	the	the	DET
gujaf-186	117	13	dbi	dbi	NOUN
gujaf-186	117	14	,	,	PUNCT
gujaf-186	117	15	rather	rather	ADV
gujaf-186	117	16	than	than	ADP
gujaf-186	117	17	bia	bia	PROPN
gujaf-186	117	18	.	.	PUNCT
gujaf-186	118	1	zaid	zaid	PROPN
gujaf-186	118	2	,	,	PUNCT
gujaf-186	118	3	wang	wang	PROPN
gujaf-186	118	4	,	,	PUNCT
gujaf-186	118	5	adib	adib	PROPN
gujaf-186	118	6	,	,	PUNCT
gujaf-186	118	7	sahyoun	sahyoun	NOUN
gujaf-186	118	8	and	and	CCONJ
gujaf-186	118	9	abuhijleh	abuhijleh	PROPN
gujaf-186	118	10	(	(	PUNCT
gujaf-186	118	11	2020	2020	NUM
gujaf-186	118	12	)	)	PUNCT
gujaf-186	118	13	examined	examine	VERB
gujaf-186	118	14	the	the	DET
gujaf-186	118	15	effect	effect	NOUN
gujaf-186	118	16	of	of	ADP
gujaf-186	118	17	boardroom	boardroom	NOUN
gujaf-186	118	18	nationality	nationality	NOUN
gujaf-186	118	19	and	and	CCONJ
gujaf-186	118	20	gender	gender	NOUN
gujaf-186	118	21	diversity	diversity	NOUN
gujaf-186	118	22	on	on	ADP
gujaf-186	118	23	corporate	corporate	ADJ
gujaf-186	118	24	sustainability	sustainability	NOUN
gujaf-186	118	25	performance	performance	NOUN
gujaf-186	118	26	.	.	PUNCT
gujaf-186	119	1	controlling	control	VERB
gujaf-186	119	2	for	for	ADP
gujaf-186	119	3	board	board	NOUN
gujaf-186	119	4	size	size	NOUN
gujaf-186	119	5	,	,	PUNCT
gujaf-186	119	6	board	board	NOUN
gujaf-186	119	7	independence	independence	NOUN
gujaf-186	119	8	,	,	PUNCT
gujaf-186	119	9	firm	firm	ADJ
gujaf-186	119	10	age	age	NOUN
gujaf-186	119	11	,	,	PUNCT
gujaf-186	119	12	leverage	leverage	NOUN
gujaf-186	119	13	,	,	PUNCT
gujaf-186	119	14	firm	firm	ADJ
gujaf-186	119	15	size	size	NOUN
gujaf-186	119	16	,	,	PUNCT
gujaf-186	119	17	profitability	profitability	NOUN
gujaf-186	119	18	and	and	CCONJ
gujaf-186	119	19	audit	audit	NOUN
gujaf-186	119	20	quality	quality	NOUN
gujaf-186	119	21	,	,	PUNCT
gujaf-186	119	22	the	the	DET
gujaf-186	119	23	result	result	NOUN
gujaf-186	119	24	showed	show	VERB
gujaf-186	119	25	that	that	SCONJ
gujaf-186	119	26	corporate	corporate	ADJ
gujaf-186	119	27	sustainability	sustainability	NOUN
gujaf-186	119	28	-	-	PUNCT
gujaf-186	119	29	related	relate	VERB
gujaf-186	119	30	actions	action	NOUN
gujaf-186	119	31	are	be	AUX
gujaf-186	119	32	positively	positively	ADV
gujaf-186	119	33	and	and	CCONJ
gujaf-186	119	34	insignificantly	insignificantly	ADV
gujaf-186	119	35	affected	affect	VERB
gujaf-186	119	36	by	by	ADP
gujaf-186	119	37	nationality	nationality	NOUN
gujaf-186	119	38	and	and	CCONJ
gujaf-186	119	39	gender	gender	NOUN
gujaf-186	119	40	diversity	diversity	NOUN
gujaf-186	119	41	.	.	PUNCT
gujaf-186	120	1	debosky	debosky	PROPN
gujaf-186	120	2	,	,	PUNCT
gujaf-186	120	3	luo	luo	PROPN
gujaf-186	120	4	and	and	CCONJ
gujaf-186	120	5	wang	wang	PROPN
gujaf-186	120	6	,	,	PUNCT
gujaf-186	120	7	j.	j.	PROPN
gujaf-186	120	8	(	(	PUNCT
gujaf-186	120	9	2018	2018	NUM
gujaf-186	120	10	)	)	PUNCT
gujaf-186	120	11	investigated	investigate	VERB
gujaf-186	120	12	the	the	DET
gujaf-186	120	13	influence	influence	NOUN
gujaf-186	120	14	of	of	ADP
gujaf-186	120	15	board	board	NOUN
gujaf-186	120	16	gender	gender	NOUN
gujaf-186	120	17	diversity	diversity	NOUN
gujaf-186	120	18	on	on	ADP
gujaf-186	120	19	the	the	DET
gujaf-186	120	20	transparency	transparency	NOUN
gujaf-186	120	21	of	of	ADP
gujaf-186	120	22	corporate	corporate	ADJ
gujaf-186	120	23	political	political	ADJ
gujaf-186	120	24	disclosure	disclosure	NOUN
gujaf-186	120	25	(	(	PUNCT
gujaf-186	120	26	cpd	cpd	NOUN
gujaf-186	120	27	)	)	PUNCT
gujaf-186	120	28	.	.	PUNCT
gujaf-186	121	1	the	the	DET
gujaf-186	121	2	result	result	NOUN
gujaf-186	121	3	showed	show	VERB
gujaf-186	121	4	that	that	SCONJ
gujaf-186	121	5	higher	high	ADJ
gujaf-186	121	6	proportions	proportion	NOUN
gujaf-186	121	7	of	of	ADP
gujaf-186	121	8	female	female	ADJ
gujaf-186	121	9	directors	director	NOUN
gujaf-186	121	10	are	be	AUX
gujaf-186	121	11	associated	associate	VERB
gujaf-186	121	12	with	with	ADP
gujaf-186	121	13	more	more	ADV
gujaf-186	121	14	transparent	transparent	ADJ
gujaf-186	121	15	disclosure	disclosure	NOUN
gujaf-186	121	16	of	of	ADP
gujaf-186	121	17	political	political	ADJ
gujaf-186	121	18	contributions	contribution	NOUN
gujaf-186	121	19	.	.	PUNCT
gujaf-186	122	1	khan	khan	PROPN
gujaf-186	122	2	,	,	PUNCT
gujaf-186	122	3	khan	khan	PROPN
gujaf-186	122	4	and	and	CCONJ
gujaf-186	122	5	senturk	senturk	PROPN
gujaf-186	122	6	(	(	PUNCT
gujaf-186	122	7	2019	2019	NUM
gujaf-186	122	8	)	)	PUNCT
gujaf-186	122	9	investigated	investigate	VERB
gujaf-186	122	10	the	the	DET
gujaf-186	122	11	relationship	relationship	NOUN
gujaf-186	122	12	between	between	ADP
gujaf-186	122	13	board	board	NOUN
gujaf-186	122	14	diversity	diversity	NOUN
gujaf-186	122	15	and	and	CCONJ
gujaf-186	122	16	quality	quality	NOUN
gujaf-186	122	17	of	of	ADP
gujaf-186	122	18	corporate	corporate	ADJ
gujaf-186	122	19	social	social	ADJ
gujaf-186	122	20	responsibility	responsibility	NOUN
gujaf-186	122	21	(	(	PUNCT
gujaf-186	122	22	qcsr	qcsr	NOUN
gujaf-186	122	23	)	)	PUNCT
gujaf-186	122	24	disclosure	disclosure	NOUN
gujaf-186	122	25	.	.	PUNCT
gujaf-186	123	1	focusing	focus	VERB
gujaf-186	123	2	on	on	ADP
gujaf-186	123	3	seven	seven	NUM
gujaf-186	123	4	dimensions	dimension	NOUN
gujaf-186	123	5	of	of	ADP
gujaf-186	123	6	board	board	NOUN
gujaf-186	123	7	diversity	diversity	NOUN
gujaf-186	123	8	including	include	VERB
gujaf-186	123	9	age	age	NOUN
gujaf-186	123	10	,	,	PUNCT
gujaf-186	123	11	gender	gender	NOUN
gujaf-186	123	12	,	,	PUNCT
gujaf-186	123	13	nation	nation	NOUN
gujaf-186	123	14	,	,	PUNCT
gujaf-186	123	15	ethnicity	ethnicity	NOUN
gujaf-186	123	16	,	,	PUNCT
gujaf-186	123	17	educational	educational	ADJ
gujaf-186	123	18	level	level	NOUN
gujaf-186	123	19	,	,	PUNCT
gujaf-186	123	20	educational	educational	ADJ
gujaf-186	123	21	background	background	NOUN
gujaf-186	123	22	and	and	CCONJ
gujaf-186	123	23	tenure	tenure	NOUN
gujaf-186	123	24	,	,	PUNCT
gujaf-186	123	25	the	the	DET
gujaf-186	123	26	regression	regression	NOUN
gujaf-186	123	27	results	result	NOUN
gujaf-186	123	28	reveal	reveal	VERB
gujaf-186	123	29	that	that	SCONJ
gujaf-186	123	30	gender	gender	NOUN
gujaf-186	123	31	and	and	CCONJ
gujaf-186	123	32	national	national	ADJ
gujaf-186	123	33	diversities	diversity	NOUN
gujaf-186	123	34	are	be	AUX
gujaf-186	123	35	the	the	DET
gujaf-186	123	36	firms	firm	NOUN
gujaf-186	123	37	’	'	PUNCT
gujaf-186	123	38	valuable	valuable	ADJ
gujaf-186	123	39	resources	resource	NOUN
gujaf-186	123	40	,	,	PUNCT
gujaf-186	123	41	having	have	VERB
gujaf-186	123	42	the	the	DET
gujaf-186	123	43	potential	potential	NOUN
gujaf-186	123	44	to	to	PART
gujaf-186	123	45	promote	promote	VERB
gujaf-186	123	46	qcsr	qcsr	ADJ
gujaf-186	123	47	disclosure	disclosure	NOUN
gujaf-186	123	48	.	.	PUNCT
gujaf-186	124	1	similarly	similarly	ADV
gujaf-186	124	2	,	,	PUNCT
gujaf-186	124	3	in	in	ADP
gujaf-186	124	4	the	the	DET
gujaf-186	124	5	study	study	NOUN
gujaf-186	124	6	of	of	ADP
gujaf-186	124	7	issa	issa	PROPN
gujaf-186	124	8	and	and	CCONJ
gujaf-186	124	9	fang	fang	X
gujaf-186	124	10	(	(	PUNCT
gujaf-186	124	11	2019	2019	NUM
gujaf-186	124	12	)	)	PUNCT
gujaf-186	124	13	,	,	PUNCT
gujaf-186	124	14	gender	gender	NOUN
gujaf-186	124	15	diversity	diversity	NOUN
gujaf-186	124	16	was	be	AUX
gujaf-186	124	17	found	find	VERB
gujaf-186	124	18	to	to	PART
gujaf-186	124	19	be	be	AUX
gujaf-186	124	20	positively	positively	ADV
gujaf-186	124	21	associated	associate	VERB
gujaf-186	124	22	with	with	ADP
gujaf-186	124	23	the	the	DET
gujaf-186	124	24	level	level	NOUN
gujaf-186	124	25	of	of	ADP
gujaf-186	124	26	csr	csr	NOUN
gujaf-186	124	27	reporting	reporting	NOUN
gujaf-186	124	28	in	in	ADP
gujaf-186	124	29	two	two	NUM
gujaf-186	124	30	countries	country	NOUN
gujaf-186	124	31	,	,	PUNCT
gujaf-186	124	32	namely	namely	ADV
gujaf-186	124	33	,	,	PUNCT
gujaf-186	124	34	bahrain	bahrain	NOUN
gujaf-186	124	35	and	and	CCONJ
gujaf-186	124	36	kuwait	kuwait	PROPN
gujaf-186	124	37	gusau	gusau	PROPN
gujaf-186	124	38	journal	journal	PROPN
gujaf-186	124	39	of	of	ADP
gujaf-186	124	40	accounting	accounting	NOUN
gujaf-186	124	41	and	and	CCONJ
gujaf-186	124	42	finance	finance	NOUN
gujaf-186	124	43	,	,	PUNCT
gujaf-186	124	44	vol	vol	NOUN
gujaf-186	124	45	.	.	PROPN
gujaf-186	125	1	3	3	NUM
gujaf-186	125	2	,	,	PUNCT
gujaf-186	125	3	issue	issue	NOUN
gujaf-186	125	4	3	3	NUM
gujaf-186	125	5	,	,	PUNCT
gujaf-186	125	6	october	october	PROPN
gujaf-186	125	7	,	,	PUNCT
gujaf-186	125	8	2022	2022	NUM
gujaf-186	125	9	227	227	NUM
gujaf-186	125	10	aribi	aribi	NOUN
gujaf-186	125	11	,	,	PUNCT
gujaf-186	125	12	alqatamin	alqatamin	NOUN
gujaf-186	125	13	and	and	CCONJ
gujaf-186	125	14	arun	arun	PROPN
gujaf-186	125	15	(	(	PUNCT
gujaf-186	125	16	2018	2018	NUM
gujaf-186	125	17	)	)	PUNCT
gujaf-186	125	18	examined	examine	VERB
gujaf-186	125	19	relationship	relationship	NOUN
gujaf-186	125	20	between	between	ADP
gujaf-186	125	21	female	female	ADJ
gujaf-186	125	22	representation	representation	NOUN
gujaf-186	125	23	on	on	ADP
gujaf-186	125	24	the	the	DET
gujaf-186	125	25	board	board	NOUN
gujaf-186	125	26	and	and	CCONJ
gujaf-186	125	27	forward	forward	ADV
gujaf-186	125	28	-	-	PUNCT
gujaf-186	125	29	looking	look	VERB
gujaf-186	125	30	information	information	NOUN
gujaf-186	125	31	disclosures	disclosure	NOUN
gujaf-186	125	32	(	(	PUNCT
gujaf-186	125	33	flids).it	flids).it	PROPN
gujaf-186	125	34	was	be	AUX
gujaf-186	125	35	found	find	VERB
gujaf-186	125	36	that	that	SCONJ
gujaf-186	125	37	gender	gender	NOUN
gujaf-186	125	38	diversity	diversity	NOUN
gujaf-186	125	39	on	on	ADP
gujaf-186	125	40	boards	board	NOUN
gujaf-186	125	41	positively	positively	ADV
gujaf-186	125	42	affects	affect	VERB
gujaf-186	125	43	the	the	DET
gujaf-186	125	44	level	level	NOUN
gujaf-186	125	45	of	of	ADP
gujaf-186	125	46	flids	flid	NOUN
gujaf-186	125	47	.	.	PUNCT
gujaf-186	126	1	also	also	ADV
gujaf-186	126	2	family	family	NOUN
gujaf-186	126	3	firms	firm	NOUN
gujaf-186	126	4	were	be	AUX
gujaf-186	126	5	found	find	VERB
gujaf-186	126	6	to	to	PART
gujaf-186	126	7	disclose	disclose	VERB
gujaf-186	126	8	more	more	ADJ
gujaf-186	126	9	information	information	NOUN
gujaf-186	126	10	than	than	SCONJ
gujaf-186	126	11	non	non	ADJ
gujaf-186	126	12	-	-	NOUN
gujaf-186	126	13	family	family	ADJ
gujaf-186	126	14	firms.this	firms.this	PRON
gujaf-186	126	15	is	be	AUX
gujaf-186	126	16	consistent	consistent	ADJ
gujaf-186	126	17	with	with	ADP
gujaf-186	126	18	the	the	DET
gujaf-186	126	19	work	work	NOUN
gujaf-186	126	20	of	of	ADP
gujaf-186	126	21	ibrahim	ibrahim	PROPN
gujaf-186	126	22	and	and	CCONJ
gujaf-186	126	23	hanefah	hanefah	ADJ
gujaf-186	126	24	(	(	PUNCT
gujaf-186	126	25	2016	2016	NUM
gujaf-186	126	26	)	)	PUNCT
gujaf-186	126	27	who	who	PRON
gujaf-186	126	28	found	find	VERB
gujaf-186	126	29	that	that	SCONJ
gujaf-186	126	30	that	that	DET
gujaf-186	126	31	independence	independence	NOUN
gujaf-186	126	32	,	,	PUNCT
gujaf-186	126	33	gender	gender	NOUN
gujaf-186	126	34	,	,	PUNCT
gujaf-186	126	35	age	age	NOUN
gujaf-186	126	36	and	and	CCONJ
gujaf-186	126	37	nationality	nationality	NOUN
gujaf-186	126	38	of	of	ADP
gujaf-186	126	39	directors	director	NOUN
gujaf-186	126	40	have	have	VERB
gujaf-186	126	41	a	a	DET
gujaf-186	126	42	positive	positive	ADJ
gujaf-186	126	43	effect	effect	NOUN
gujaf-186	126	44	in	in	ADP
gujaf-186	126	45	csrdisclosure	csrdisclosure	NOUN
gujaf-186	126	46	.	.	PUNCT
gujaf-186	127	1	while	while	SCONJ
gujaf-186	127	2	alazzani	alazzani	PROPN
gujaf-186	127	3	,	,	PUNCT
gujaf-186	127	4	wan	wan	PROPN
gujaf-186	127	5	-	-	PUNCT
gujaf-186	127	6	hussin	hussin	PROPN
gujaf-186	127	7	and	and	CCONJ
gujaf-186	127	8	jones	jones	PROPN
gujaf-186	127	9	(	(	PUNCT
gujaf-186	127	10	2018	2018	NUM
gujaf-186	127	11	)	)	PUNCT
gujaf-186	127	12	found	find	VERB
gujaf-186	127	13	a	a	DET
gujaf-186	127	14	moderate	moderate	ADJ
gujaf-186	127	15	relationship	relationship	NOUN
gujaf-186	127	16	between	between	ADP
gujaf-186	127	17	board	board	NOUN
gujaf-186	127	18	gender	gender	NOUN
gujaf-186	127	19	diversity	diversity	NOUN
gujaf-186	127	20	and	and	CCONJ
gujaf-186	127	21	csr	csr	NOUN
gujaf-186	127	22	disclosure	disclosure	NOUN
gujaf-186	127	23	using	use	VERB
gujaf-186	127	24	a	a	DET
gujaf-186	127	25	sample	sample	NOUN
gujaf-186	127	26	of	of	ADP
gujaf-186	127	27	133	133	NUM
gujaf-186	127	28	firms	firm	NOUN
gujaf-186	127	29	listed	list	VERB
gujaf-186	127	30	in	in	ADP
gujaf-186	127	31	bursa	bursa	PROPN
gujaf-186	127	32	malaysia	malaysia	PROPN
gujaf-186	127	33	,	,	PUNCT
gujaf-186	127	34	rao	rao	NOUN
gujaf-186	127	35	and	and	CCONJ
gujaf-186	127	36	tilt	tilt	NOUN
gujaf-186	127	37	(	(	PUNCT
gujaf-186	127	38	2016	2016	NUM
gujaf-186	127	39	)	)	PUNCT
gujaf-186	127	40	found	find	VERB
gujaf-186	127	41	that	that	SCONJ
gujaf-186	127	42	three	three	NUM
gujaf-186	127	43	of	of	ADP
gujaf-186	127	44	the	the	DET
gujaf-186	127	45	board	board	NOUN
gujaf-186	127	46	diversityattributes	diversityattribute	NOUN
gujaf-186	127	47	(	(	PUNCT
gujaf-186	127	48	gender	gender	NOUN
gujaf-186	127	49	,	,	PUNCT
gujaf-186	127	50	tenure	tenure	NOUN
gujaf-186	127	51	and	and	CCONJ
gujaf-186	127	52	multiple	multiple	ADJ
gujaf-186	127	53	directorships	directorship	NOUN
gujaf-186	127	54	)	)	PUNCT
gujaf-186	127	55	and	and	CCONJ
gujaf-186	127	56	the	the	DET
gujaf-186	127	57	overall	overall	ADJ
gujaf-186	127	58	diversity	diversity	NOUN
gujaf-186	127	59	measure	measure	NOUN
gujaf-186	127	60	have	have	VERB
gujaf-186	127	61	the	the	DET
gujaf-186	127	62	potential	potential	NOUN
gujaf-186	127	63	to	to	PART
gujaf-186	127	64	influence	influence	VERB
gujaf-186	127	65	csr	csr	NOUN
gujaf-186	127	66	reporting	reporting	NOUN
gujaf-186	127	67	using	use	VERB
gujaf-186	127	68	150	150	NUM
gujaf-186	127	69	listed	list	VERB
gujaf-186	127	70	companiesin	companiesin	NOUN
gujaf-186	127	71	australia	australia	PROPN
gujaf-186	127	72	over	over	ADP
gujaf-186	127	73	a	a	DET
gujaf-186	127	74	three	three	NUM
gujaf-186	127	75	-	-	PUNCT
gujaf-186	127	76	year	year	NOUN
gujaf-186	127	77	period	period	NOUN
gujaf-186	127	78	.	.	PUNCT
gujaf-186	128	1	this	this	PRON
gujaf-186	128	2	is	be	AUX
gujaf-186	128	3	consistent	consistent	ADJ
gujaf-186	128	4	with	with	ADP
gujaf-186	128	5	the	the	DET
gujaf-186	128	6	findings	finding	NOUN
gujaf-186	128	7	of	of	ADP
gujaf-186	128	8	hossain	hossain	PROPN
gujaf-186	128	9	,	,	PUNCT
gujaf-186	128	10	al	al	PROPN
gujaf-186	128	11	farooque	farooque	NOUN
gujaf-186	128	12	,	,	PUNCT
gujaf-186	128	13	momin	momin	NOUN
gujaf-186	128	14	and	and	CCONJ
gujaf-186	128	15	almotairy	almotairy	NOUN
gujaf-186	128	16	(	(	PUNCT
gujaf-186	128	17	2017	2017	NUM
gujaf-186	128	18	)	)	PUNCT
gujaf-186	128	19	.	.	PUNCT
gujaf-186	129	1	they	they	PRON
gujaf-186	129	2	found	find	VERB
gujaf-186	129	3	that	that	SCONJ
gujaf-186	129	4	gender	gender	NOUN
gujaf-186	129	5	diversity	diversity	NOUN
gujaf-186	129	6	(	(	PUNCT
gujaf-186	129	7	wob	wob	X
gujaf-186	129	8	)	)	PUNCT
gujaf-186	129	9	positively	positively	ADV
gujaf-186	129	10	influence	influence	VERB
gujaf-186	129	11	carbon	carbon	NOUN
gujaf-186	129	12	disclosure	disclosure	NOUN
gujaf-186	129	13	information	information	NOUN
gujaf-186	129	14	.	.	PUNCT
gujaf-186	130	1	similarly	similarly	ADV
gujaf-186	130	2	,	,	PUNCT
gujaf-186	130	3	the	the	DET
gujaf-186	130	4	result	result	NOUN
gujaf-186	130	5	of	of	ADP
gujaf-186	130	6	gerwanski	gerwanski	NOUN
gujaf-186	130	7	,	,	PUNCT
gujaf-186	130	8	kordsachia	kordsachia	NOUN
gujaf-186	130	9	and	and	CCONJ
gujaf-186	130	10	velte	velte	NOUN
gujaf-186	130	11	(	(	PUNCT
gujaf-186	130	12	2019	2019	NUM
gujaf-186	130	13	)	)	PUNCT
gujaf-186	130	14	showed	show	VERB
gujaf-186	130	15	that	that	SCONJ
gujaf-186	130	16	materiality	materiality	NOUN
gujaf-186	130	17	disclosure	disclosure	NOUN
gujaf-186	130	18	quality(mdq	quality(mdq	PROPN
gujaf-186	130	19	)	)	PUNCT
gujaf-186	130	20	is	be	AUX
gujaf-186	130	21	positively	positively	ADV
gujaf-186	130	22	associated	associate	VERB
gujaf-186	130	23	with	with	ADP
gujaf-186	130	24	learning	learning	NOUN
gujaf-186	130	25	effects	effect	NOUN
gujaf-186	130	26	,	,	PUNCT
gujaf-186	130	27	gender	gender	NOUN
gujaf-186	130	28	diversity	diversity	NOUN
gujaf-186	130	29	,	,	PUNCT
gujaf-186	130	30	and	and	CCONJ
gujaf-186	130	31	the	the	DET
gujaf-186	130	32	assurance	assurance	NOUN
gujaf-186	130	33	of	of	ADP
gujaf-186	130	34	nonfinancial	nonfinancial	ADJ
gujaf-186	130	35	information	information	NOUN
gujaf-186	130	36	.	.	PUNCT
gujaf-186	131	1	flowing	flow	VERB
gujaf-186	131	2	from	from	ADP
gujaf-186	131	3	the	the	DET
gujaf-186	131	4	above	above	ADJ
gujaf-186	131	5	review	review	NOUN
gujaf-186	131	6	,	,	PUNCT
gujaf-186	131	7	is	be	AUX
gujaf-186	131	8	corporate	corporate	ADJ
gujaf-186	131	9	sustainability	sustainability	NOUN
gujaf-186	131	10	reporting	reporting	NOUN
gujaf-186	131	11	influenced	influence	VERB
gujaf-186	131	12	byfemale	byfemale	NOUN
gujaf-186	131	13	representation	representation	NOUN
gujaf-186	131	14	on	on	ADP
gujaf-186	131	15	corporate	corporate	ADJ
gujaf-186	131	16	boards	board	NOUN
gujaf-186	131	17	?	?	PUNCT
gujaf-186	132	1	the	the	DET
gujaf-186	132	2	main	main	ADJ
gujaf-186	132	3	aim	aim	NOUN
gujaf-186	132	4	of	of	ADP
gujaf-186	132	5	this	this	DET
gujaf-186	132	6	study	study	NOUN
gujaf-186	132	7	is	be	AUX
gujaf-186	132	8	to	to	PART
gujaf-186	132	9	examine	examine	VERB
gujaf-186	132	10	the	the	DET
gujaf-186	132	11	effect	effect	NOUN
gujaf-186	132	12	of	of	ADP
gujaf-186	132	13	female	female	ADJ
gujaf-186	132	14	directors	director	NOUN
gujaf-186	132	15	and	and	CCONJ
gujaf-186	132	16	representation	representation	NOUN
gujaf-186	132	17	in	in	ADP
gujaf-186	132	18	audit	audit	NOUN
gujaf-186	132	19	committee	committee	NOUN
gujaf-186	132	20	on	on	ADP
gujaf-186	132	21	corporate	corporate	ADJ
gujaf-186	132	22	sustainability	sustainability	NOUN
gujaf-186	132	23	reporting	reporting	NOUN
gujaf-186	132	24	of	of	ADP
gujaf-186	132	25	companies	company	NOUN
gujaf-186	132	26	.	.	PUNCT
gujaf-186	133	1	the	the	DET
gujaf-186	133	2	following	follow	VERB
gujaf-186	133	3	hypothesis	hypothesis	NOUN
gujaf-186	133	4	were	be	AUX
gujaf-186	133	5	tested	test	VERB
gujaf-186	133	6	h01	h01	NOUN
gujaf-186	133	7	:	:	PUNCT
gujaf-186	133	8	female	female	ADJ
gujaf-186	133	9	directorship	directorship	NOUN
gujaf-186	133	10	does	do	AUX
gujaf-186	133	11	not	not	PART
gujaf-186	133	12	have	have	VERB
gujaf-186	133	13	significant	significant	ADJ
gujaf-186	133	14	effect	effect	NOUN
gujaf-186	133	15	on	on	ADP
gujaf-186	133	16	corporate	corporate	ADJ
gujaf-186	133	17	sustainabilityreporting	sustainabilityreporting	NOUN
gujaf-186	133	18	of	of	ADP
gujaf-186	133	19	companies	company	NOUN
gujaf-186	133	20	in	in	ADP
gujaf-186	133	21	africa	africa	PROPN
gujaf-186	133	22	h02	h02	PROPN
gujaf-186	133	23	:	:	PUNCT
gujaf-186	133	24	female	female	ADJ
gujaf-186	133	25	representation	representation	NOUN
gujaf-186	133	26	in	in	ADP
gujaf-186	133	27	audit	audit	NOUN
gujaf-186	133	28	committee	committee	NOUN
gujaf-186	133	29	does	do	AUX
gujaf-186	133	30	not	not	PART
gujaf-186	133	31	have	have	VERB
gujaf-186	133	32	significant	significant	ADJ
gujaf-186	133	33	effect	effect	NOUN
gujaf-186	133	34	on	on	ADP
gujaf-186	133	35	corporate	corporate	ADJ
gujaf-186	133	36	sustainability	sustainability	NOUN
gujaf-186	133	37	reporting	reporting	NOUN
gujaf-186	133	38	of	of	ADP
gujaf-186	133	39	companies	company	NOUN
gujaf-186	133	40	in	in	ADP
gujaf-186	133	41	africa	africa	PROPN
gujaf-186	133	42	gusau	gusau	PROPN
gujaf-186	133	43	journal	journal	PROPN
gujaf-186	133	44	of	of	ADP
gujaf-186	133	45	accounting	accounting	NOUN
gujaf-186	133	46	and	and	CCONJ
gujaf-186	133	47	finance	finance	NOUN
gujaf-186	133	48	,	,	PUNCT
gujaf-186	133	49	vol	vol	NOUN
gujaf-186	133	50	.	.	PROPN
gujaf-186	133	51	3	3	NUM
gujaf-186	133	52	,	,	PUNCT
gujaf-186	133	53	issue	issue	NOUN
gujaf-186	133	54	3	3	NUM
gujaf-186	133	55	,	,	PUNCT
gujaf-186	133	56	october	october	PROPN
gujaf-186	133	57	,	,	PUNCT
gujaf-186	133	58	2022	2022	NUM
gujaf-186	133	59	228	228	NUM
gujaf-186	133	60	3	3	NUM
gujaf-186	133	61	.	.	PUNCT
gujaf-186	133	62	methodology	methodology	NOUN
gujaf-186	133	63	3.1	3.1	NUM
gujaf-186	133	64	sample	sample	NOUN
gujaf-186	133	65	and	and	CCONJ
gujaf-186	133	66	data	datum	NOUN
gujaf-186	133	67	the	the	DET
gujaf-186	133	68	study	study	NOUN
gujaf-186	133	69	adopts	adopt	VERB
gujaf-186	133	70	a	a	DET
gujaf-186	133	71	correlational	correlational	ADJ
gujaf-186	133	72	research	research	NOUN
gujaf-186	133	73	design	design	NOUN
gujaf-186	133	74	given	give	VERB
gujaf-186	133	75	that	that	SCONJ
gujaf-186	133	76	the	the	DET
gujaf-186	133	77	paradigm	paradigm	NOUN
gujaf-186	133	78	is	be	AUX
gujaf-186	133	79	positivism	positivism	NOUN
gujaf-186	133	80	.	.	PUNCT
gujaf-186	134	1	this	this	DET
gujaf-186	134	2	design	design	NOUN
gujaf-186	134	3	is	be	AUX
gujaf-186	134	4	considered	consider	VERB
gujaf-186	134	5	most	most	ADV
gujaf-186	134	6	appropriate	appropriate	ADJ
gujaf-186	134	7	because	because	SCONJ
gujaf-186	134	8	it	it	PRON
gujaf-186	134	9	describes	describe	VERB
gujaf-186	134	10	the	the	DET
gujaf-186	134	11	statistical	statistical	ADJ
gujaf-186	134	12	association	association	NOUN
gujaf-186	134	13	between	between	ADP
gujaf-186	134	14	two	two	NUM
gujaf-186	134	15	or	or	CCONJ
gujaf-186	134	16	more	more	ADJ
gujaf-186	134	17	variables	variable	NOUN
gujaf-186	134	18	.	.	PUNCT
gujaf-186	135	1	it	it	PRON
gujaf-186	135	2	allows	allow	VERB
gujaf-186	135	3	for	for	ADP
gujaf-186	135	4	testing	testing	NOUN
gujaf-186	135	5	of	of	ADP
gujaf-186	135	6	expected	expect	VERB
gujaf-186	135	7	relationships	relationship	NOUN
gujaf-186	135	8	between	between	ADP
gujaf-186	135	9	the	the	DET
gujaf-186	135	10	variables	variable	NOUN
gujaf-186	135	11	and	and	CCONJ
gujaf-186	135	12	making	make	VERB
gujaf-186	135	13	predictions	prediction	NOUN
gujaf-186	135	14	concerning	concern	VERB
gujaf-186	135	15	their	their	PRON
gujaf-186	135	16	relationships	relationship	NOUN
gujaf-186	135	17	.	.	PUNCT
gujaf-186	136	1	the	the	DET
gujaf-186	136	2	data	datum	NOUN
gujaf-186	136	3	were	be	AUX
gujaf-186	136	4	collected	collect	VERB
gujaf-186	136	5	from	from	ADP
gujaf-186	136	6	the	the	DET
gujaf-186	136	7	individual	individual	ADJ
gujaf-186	136	8	website	website	NOUN
gujaf-186	136	9	of	of	ADP
gujaf-186	136	10	sampled	sample	VERB
gujaf-186	136	11	firms	firm	NOUN
gujaf-186	136	12	.	.	PUNCT
gujaf-186	137	1	the	the	DET
gujaf-186	137	2	sample	sample	NOUN
gujaf-186	137	3	consists	consist	VERB
gujaf-186	137	4	of	of	ADP
gujaf-186	137	5	twenty	twenty	NUM
gujaf-186	137	6	(	(	PUNCT
gujaf-186	137	7	20	20	NUM
gujaf-186	137	8	)	)	PUNCT
gujaf-186	137	9	african	african	ADJ
gujaf-186	137	10	companies	company	NOUN
gujaf-186	137	11	for	for	ADP
gujaf-186	137	12	six	six	NUM
gujaf-186	137	13	(	(	PUNCT
gujaf-186	137	14	6	6	NUM
gujaf-186	137	15	)	)	PUNCT
gujaf-186	137	16	years	year	NOUN
gujaf-186	137	17	,	,	PUNCT
gujaf-186	137	18	from2015	from2015	PROPN
gujaf-186	137	19	to	to	ADP
gujaf-186	137	20	2020	2020	NUM
gujaf-186	137	21	,	,	PUNCT
gujaf-186	137	22	giving	give	VERB
gujaf-186	137	23	one	one	NUM
gujaf-186	137	24	hundred	hundred	NUM
gujaf-186	137	25	and	and	CCONJ
gujaf-186	137	26	twenty	twenty	NUM
gujaf-186	137	27	(	(	PUNCT
gujaf-186	137	28	120	120	NUM
gujaf-186	137	29	)	)	PUNCT
gujaf-186	137	30	firm	firm	ADJ
gujaf-186	137	31	year	year	NOUN
gujaf-186	137	32	observations	observation	NOUN
gujaf-186	137	33	of	of	ADP
gujaf-186	137	34	a	a	DET
gujaf-186	137	35	balanced	balanced	ADJ
gujaf-186	137	36	panel	panel	NOUN
gujaf-186	137	37	data	datum	NOUN
gujaf-186	137	38	.	.	PUNCT
gujaf-186	138	1	3.2	3.2	NUM
gujaf-186	138	2	model	model	NOUN
gujaf-186	138	3	specification	specification	NOUN
gujaf-186	138	4	in	in	ADP
gujaf-186	138	5	achieving	achieve	VERB
gujaf-186	138	6	objectives	objective	NOUN
gujaf-186	138	7	of	of	ADP
gujaf-186	138	8	this	this	DET
gujaf-186	138	9	study	study	NOUN
gujaf-186	138	10	,	,	PUNCT
gujaf-186	138	11	the	the	DET
gujaf-186	138	12	study	study	NOUN
gujaf-186	138	13	used	use	VERB
gujaf-186	138	14	panel	panel	NOUN
gujaf-186	138	15	regression	regression	NOUN
gujaf-186	138	16	technique	technique	NOUN
gujaf-186	138	17	.	.	PUNCT
gujaf-186	139	1	the	the	DET
gujaf-186	139	2	following	follow	VERB
gujaf-186	139	3	regression	regression	NOUN
gujaf-186	139	4	equations	equation	NOUN
gujaf-186	139	5	reflect	reflect	VERB
gujaf-186	139	6	the	the	DET
gujaf-186	139	7	analysis	analysis	NOUN
gujaf-186	139	8	models	model	NOUN
gujaf-186	139	9	proposed	propose	VERB
gujaf-186	139	10	by	by	ADP
gujaf-186	139	11	this	this	DET
gujaf-186	139	12	study	study	NOUN
gujaf-186	139	13	.	.	PUNCT
gujaf-186	140	1	in	in	ADP
gujaf-186	140	2	line	line	NOUN
gujaf-186	140	3	with	with	ADP
gujaf-186	140	4	gerwanski	gerwanski	NOUN
gujaf-186	140	5	,	,	PUNCT
gujaf-186	140	6	kordsachia	kordsachia	NOUN
gujaf-186	140	7	and	and	CCONJ
gujaf-186	140	8	velte	velte	NOUN
gujaf-186	140	9	(	(	PUNCT
gujaf-186	140	10	2019	2019	NUM
gujaf-186	140	11	)	)	PUNCT
gujaf-186	140	12	,	,	PUNCT
gujaf-186	140	13	this	this	DET
gujaf-186	140	14	study	study	NOUN
gujaf-186	140	15	expresses	express	VERB
gujaf-186	140	16	corporate	corporate	ADJ
gujaf-186	140	17	sustainability	sustainability	NOUN
gujaf-186	140	18	reporting	reporting	NOUN
gujaf-186	140	19	as	as	ADP
gujaf-186	140	20	a	a	DET
gujaf-186	140	21	function	function	NOUN
gujaf-186	140	22	of	of	ADP
gujaf-186	140	23	women	woman	NOUN
gujaf-186	140	24	in	in	ADP
gujaf-186	140	25	the	the	DET
gujaf-186	140	26	boardroom	boardroom	NOUN
gujaf-186	140	27	:	:	PUNCT
gujaf-186	140	28	csr	csr	X
gujaf-186	140	29	=	=	SYM
gujaf-186	140	30	f	f	PROPN
gujaf-186	140	31	(	(	PUNCT
gujaf-186	140	32	wb	wb	PROPN
gujaf-186	140	33	)	)	PUNCT
gujaf-186	140	34	......................................................................................	......................................................................................	PUNCT
gujaf-186	141	1	(	(	PUNCT
gujaf-186	141	2	i	i	NOUN
gujaf-186	141	3	)	)	PUNCT
gujaf-186	141	4	thus	thus	ADV
gujaf-186	141	5	,	,	PUNCT
gujaf-186	141	6	csr	csr	X
gujaf-186	141	7	=	=	SYM
gujaf-186	141	8	f	f	X
gujaf-186	141	9	(	(	PUNCT
gujaf-186	141	10	wb	wb	PROPN
gujaf-186	141	11	)	)	PUNCT
gujaf-186	141	12	by	by	ADP
gujaf-186	141	13	expansion	expansion	NOUN
gujaf-186	141	14	becomes	become	VERB
gujaf-186	141	15	:	:	PUNCT
gujaf-186	141	16	csr	csr	NOUN
gujaf-186	141	17	=	=	NOUN
gujaf-186	141	18	f(femdir	f(femdir	NOUN
gujaf-186	141	19	,	,	PUNCT
gujaf-186	141	20	femac	femac	NOUN
gujaf-186	141	21	)	)	PUNCT
gujaf-186	141	22	.............................................................	.............................................................	PUNCT
gujaf-186	142	1	(	(	PUNCT
gujaf-186	142	2	ii	ii	NOUN
gujaf-186	142	3	)	)	PUNCT
gujaf-186	142	4	in	in	ADP
gujaf-186	142	5	line	line	NOUN
gujaf-186	142	6	with	with	ADP
gujaf-186	142	7	prior	prior	ADJ
gujaf-186	142	8	studies	study	NOUN
gujaf-186	142	9	,	,	PUNCT
gujaf-186	142	10	foreign	foreign	ADJ
gujaf-186	142	11	directors	director	NOUN
gujaf-186	142	12	,	,	PUNCT
gujaf-186	142	13	independent	independent	ADJ
gujaf-186	142	14	directors	director	NOUN
gujaf-186	142	15	,	,	PUNCT
gujaf-186	142	16	board	board	NOUN
gujaf-186	142	17	expertise	expertise	NOUN
gujaf-186	142	18	and	and	CCONJ
gujaf-186	142	19	board	board	NOUN
gujaf-186	142	20	meetings	meeting	NOUN
gujaf-186	142	21	are	be	AUX
gujaf-186	142	22	included	include	VERB
gujaf-186	142	23	as	as	ADP
gujaf-186	142	24	exogenous	exogenous	ADJ
gujaf-186	142	25	determinants	determinant	NOUN
gujaf-186	142	26	of	of	ADP
gujaf-186	142	27	corporate	corporate	ADJ
gujaf-186	142	28	sustainability	sustainability	NOUN
gujaf-186	142	29	reporting	reporting	NOUN
gujaf-186	142	30	:	:	PUNCT
gujaf-186	142	31	csr	csr	X
gujaf-186	142	32	=	=	SYM
gujaf-186	142	33	f(femdir	f(femdir	NOUN
gujaf-186	142	34	,	,	PUNCT
gujaf-186	142	35	femac	femac	NOUN
gujaf-186	142	36	,	,	PUNCT
gujaf-186	142	37	fordir	fordir	NOUN
gujaf-186	142	38	,	,	PUNCT
gujaf-186	142	39	inddir	inddir	PROPN
gujaf-186	142	40	,	,	PUNCT
gujaf-186	142	41	bexp	bexp	PROPN
gujaf-186	142	42	,	,	PUNCT
gujaf-186	142	43	bmeet	bmeet	NOUN
gujaf-186	142	44	)	)	PUNCT
gujaf-186	142	45	…	…	PUNCT
gujaf-186	142	46	(	(	PUNCT
gujaf-186	142	47	iii	iii	X
gujaf-186	142	48	)	)	PUNCT
gujaf-186	142	49	transforming	transform	VERB
gujaf-186	142	50	iii	iii	NOUN
gujaf-186	142	51	above	above	ADP
gujaf-186	142	52	to	to	PART
gujaf-186	142	53	linear	linear	VERB
gujaf-186	142	54	relation	relation	NOUN
gujaf-186	142	55	we	we	PRON
gujaf-186	142	56	have	have	VERB
gujaf-186	142	57	:	:	PUNCT
gujaf-186	142	58	𝐶𝑆𝑅𝑖𝑡	𝐶𝑆𝑅𝑖𝑡	ADJ
gujaf-186	142	59	=	=	SYM
gujaf-186	142	60	∅0	∅0	NOUN
gujaf-186	142	61	+	+	CCONJ
gujaf-186	142	62	∅1𝐹𝐸𝑀_𝐷𝐼𝑅𝑖𝑡	∅1𝐹𝐸𝑀_𝐷𝐼𝑅𝑖𝑡	PROPN
gujaf-186	142	63	+	+	NOUN
gujaf-186	142	64	∅2𝐹𝐸𝑀_𝐴𝐶𝑖𝑡	∅2𝐹𝐸𝑀_𝐴𝐶𝑖𝑡	NOUN
gujaf-186	143	1	+	+	CCONJ
gujaf-186	143	2	∅3𝐹𝑂𝑅_𝐷𝐼𝑅𝑖𝑡	∅3𝐹𝑂𝑅_𝐷𝐼𝑅𝑖𝑡	PROPN
gujaf-186	143	3	+	+	CCONJ
gujaf-186	143	4	∅4𝐼𝑁𝐷_𝐷𝐼𝑅𝑖𝑡	∅4𝐼𝑁𝐷_𝐷𝐼𝑅𝑖𝑡	PROPN
gujaf-186	143	5	+	+	PUNCT
gujaf-186	143	6	∅5𝐵𝐸𝑋𝑃𝑖𝑡	∅5𝐵𝐸𝑋𝑃𝑖𝑡	PROPN
gujaf-186	143	7	+	+	CCONJ
gujaf-186	143	8	∅6𝐵𝑀𝐸𝐸𝑇𝑖𝑡	∅6𝐵𝑀𝐸𝐸𝑇𝑖𝑡	NOUN
gujaf-186	143	9	+	+	CCONJ
gujaf-186	143	10	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
gujaf-186	143	11	gusau	gusau	ADJ
gujaf-186	143	12	journal	journal	NOUN
gujaf-186	143	13	of	of	ADP
gujaf-186	143	14	accounting	accounting	NOUN
gujaf-186	143	15	and	and	CCONJ
gujaf-186	143	16	finance	finance	NOUN
gujaf-186	143	17	,	,	PUNCT
gujaf-186	143	18	vol	vol	NOUN
gujaf-186	143	19	.	.	PROPN
gujaf-186	143	20	3	3	NUM
gujaf-186	143	21	,	,	PUNCT
gujaf-186	143	22	issue	issue	NOUN
gujaf-186	143	23	3	3	NUM
gujaf-186	143	24	,	,	PUNCT
gujaf-186	143	25	october	october	PROPN
gujaf-186	143	26	,	,	PUNCT
gujaf-186	143	27	2022	2022	NUM
gujaf-186	143	28	229	229	NUM
gujaf-186	143	29	3.3	3.3	NUM
gujaf-186	143	30	variable	variable	NOUN
gujaf-186	143	31	measurement	measurement	NOUN
gujaf-186	143	32	the	the	DET
gujaf-186	143	33	data	datum	NOUN
gujaf-186	143	34	employed	employ	VERB
gujaf-186	143	35	are	be	AUX
gujaf-186	143	36	secondary	secondary	ADJ
gujaf-186	143	37	due	due	ADP
gujaf-186	143	38	to	to	ADP
gujaf-186	143	39	the	the	DET
gujaf-186	143	40	quantitative	quantitative	ADJ
gujaf-186	143	41	nature	nature	NOUN
gujaf-186	143	42	of	of	ADP
gujaf-186	143	43	the	the	DET
gujaf-186	143	44	study	study	NOUN
gujaf-186	143	45	.	.	PUNCT
gujaf-186	144	1	thevariables	thevariable	NOUN
gujaf-186	144	2	are	be	AUX
gujaf-186	144	3	measured	measure	VERB
gujaf-186	144	4	as	as	ADP
gujaf-186	144	5	given	give	VERB
gujaf-186	144	6	in	in	ADP
gujaf-186	144	7	the	the	DET
gujaf-186	144	8	table	table	NOUN
gujaf-186	144	9	below	below	ADV
gujaf-186	144	10	:	:	PUNCT
gujaf-186	144	11	table	table	NOUN
gujaf-186	144	12	1	1	NUM
gujaf-186	144	13	:	:	PUNCT
gujaf-186	144	14	variable	variable	ADJ
gujaf-186	144	15	definition	definition	NOUN
gujaf-186	144	16	and	and	CCONJ
gujaf-186	144	17	measurement	measurement	NOUN
gujaf-186	144	18	variable	variable	ADJ
gujaf-186	144	19	proxy	proxy	NOUN
gujaf-186	144	20	nature	nature	NOUN
gujaf-186	144	21	of	of	ADP
gujaf-186	144	22	variable	variable	ADJ
gujaf-186	144	23	measurement	measurement	NOUN
gujaf-186	144	24	𝐶𝑆𝑅	𝐶𝑆𝑅	PROPN
gujaf-186	144	25	corporate	corporate	ADJ
gujaf-186	144	26	sustainability	sustainability	NOUN
gujaf-186	144	27	reporting	report	VERB
gujaf-186	144	28	dependent	dependent	ADJ
gujaf-186	144	29	𝐶𝑆𝑅	𝐶𝑆𝑅	NOUN
gujaf-186	144	30	=	=	SYM
gujaf-186	144	31	𝑇𝐹𝐷⁄𝑀𝐷𝑂	𝑇𝐹𝐷⁄𝑀𝐷𝑂	NOUN
gujaf-186	144	32	corporate	corporate	ADJ
gujaf-186	144	33	sustainability	sustainability	NOUN
gujaf-186	144	34	reporting	reporting	NOUN
gujaf-186	144	35	is	be	AUX
gujaf-186	144	36	total	total	ADJ
gujaf-186	144	37	firm	firm	NOUN
gujaf-186	144	38	’s	’s	PART
gujaf-186	144	39	disclosure	disclosure	NOUN
gujaf-186	144	40	(	(	PUNCT
gujaf-186	144	41	tfd	tfd	NOUN
gujaf-186	144	42	)	)	PUNCT
gujaf-186	144	43	divided	divide	VERB
gujaf-186	144	44	by	by	ADP
gujaf-186	144	45	the	the	DET
gujaf-186	144	46	maximum	maximum	ADJ
gujaf-186	144	47	disclosure	disclosure	NOUN
gujaf-186	144	48	obtainable	obtainable	ADJ
gujaf-186	144	49	(	(	PUNCT
gujaf-186	144	50	mdo	mdo	PROPN
gujaf-186	144	51	)	)	PUNCT
gujaf-186	144	52	.	.	PUNCT
gujaf-186	145	1	𝐹𝐸𝑀_𝐷𝐼𝑅	𝐹𝐸𝑀_𝐷𝐼𝑅	PUNCT
gujaf-186	145	2	female	female	ADJ
gujaf-186	145	3	directorship	directorship	NOUN
gujaf-186	145	4	independent	independent	ADJ
gujaf-186	145	5	number	number	NOUN
gujaf-186	145	6	of	of	ADP
gujaf-186	145	7	female	female	NOUN
gujaf-186	145	8	directorsdivided	directorsdivide	VERB
gujaf-186	145	9	by	by	ADP
gujaf-186	145	10	the	the	DET
gujaf-186	145	11	total	total	ADJ
gujaf-186	145	12	number	number	NOUN
gujaf-186	145	13	ofdirectors	ofdirector	VERB
gujaf-186	145	14	on	on	ADP
gujaf-186	145	15	the	the	DET
gujaf-186	145	16	board	board	NOUN
gujaf-186	145	17	𝐹𝐸𝑀_𝐴𝐶	𝐹𝐸𝑀_𝐴𝐶	PUNCT
gujaf-186	145	18	female	female	ADJ
gujaf-186	145	19	representation	representation	NOUN
gujaf-186	145	20	in	in	ADP
gujaf-186	145	21	the	the	DET
gujaf-186	145	22	audit	audit	NOUN
gujaf-186	145	23	committee	committee	NOUN
gujaf-186	145	24	independent	independent	ADJ
gujaf-186	145	25	number	number	NOUN
gujaf-186	145	26	of	of	ADP
gujaf-186	145	27	female	female	NOUN
gujaf-186	145	28	in	in	ADP
gujaf-186	145	29	the	the	DET
gujaf-186	145	30	audit	audit	NOUN
gujaf-186	145	31	committee	committee	NOUN
gujaf-186	145	32	divided	divide	VERB
gujaf-186	145	33	by	by	ADP
gujaf-186	145	34	the	the	DET
gujaf-186	145	35	total	total	ADJ
gujaf-186	145	36	numbers	number	NOUN
gujaf-186	145	37	of	of	ADP
gujaf-186	145	38	the	the	DET
gujaf-186	145	39	audit	audit	NOUN
gujaf-186	145	40	committee	committee	NOUN
gujaf-186	145	41	members	member	NOUN
gujaf-186	145	42	𝐹𝑂𝑅_𝐷𝐼𝑅	𝐹𝑂𝑅_𝐷𝐼𝑅	NUM
gujaf-186	145	43	foreign	foreign	ADJ
gujaf-186	145	44	directorship	directorship	NOUN
gujaf-186	145	45	control	control	NOUN
gujaf-186	145	46	number	number	NOUN
gujaf-186	145	47	of	of	ADP
gujaf-186	145	48	foreign	foreign	ADJ
gujaf-186	145	49	directors	director	NOUN
gujaf-186	145	50	divided	divide	VERB
gujaf-186	145	51	by	by	ADP
gujaf-186	145	52	the	the	DET
gujaf-186	145	53	total	total	ADJ
gujaf-186	145	54	number	number	NOUN
gujaf-186	145	55	of	of	ADP
gujaf-186	145	56	directors	director	NOUN
gujaf-186	145	57	on	on	ADP
gujaf-186	145	58	the	the	DET
gujaf-186	145	59	board	board	NOUN
gujaf-186	145	60	𝐼𝑁𝐷_𝐷𝐼𝑅	𝐼𝑁𝐷_𝐷𝐼𝑅	PUNCT
gujaf-186	145	61	independent	independent	ADJ
gujaf-186	145	62	directors	director	NOUN
gujaf-186	145	63	control	control	VERB
gujaf-186	145	64	number	number	NOUN
gujaf-186	145	65	of	of	ADP
gujaf-186	145	66	independent	independent	ADJ
gujaf-186	145	67	directors	director	NOUN
gujaf-186	145	68	divided	divide	VERB
gujaf-186	145	69	by	by	ADP
gujaf-186	145	70	the	the	DET
gujaf-186	145	71	total	total	ADJ
gujaf-186	145	72	number	number	NOUN
gujaf-186	145	73	of	of	ADP
gujaf-186	145	74	directors	director	NOUN
gujaf-186	145	75	on	on	ADP
gujaf-186	145	76	theboard	theboard	PROPN
gujaf-186	145	77	𝐵𝐸𝑋𝑃	𝐵𝐸𝑋𝑃	PROPN
gujaf-186	145	78	board	board	NOUN
gujaf-186	145	79	expertise	expertise	NOUN
gujaf-186	145	80	control	control	NOUN
gujaf-186	145	81	number	number	NOUN
gujaf-186	145	82	of	of	ADP
gujaf-186	145	83	directors	director	NOUN
gujaf-186	145	84	who	who	PRON
gujaf-186	145	85	have	have	VERB
gujaf-186	145	86	accounting	accounting	NOUN
gujaf-186	145	87	,	,	PUNCT
gujaf-186	145	88	tax	tax	NOUN
gujaf-186	145	89	and	and	CCONJ
gujaf-186	145	90	auditing	auditing	NOUN
gujaf-186	145	91	background	background	NOUN
gujaf-186	145	92	divided	divide	VERB
gujaf-186	145	93	by	by	ADP
gujaf-186	145	94	the	the	DET
gujaf-186	145	95	total	total	ADJ
gujaf-186	145	96	number	number	NOUN
gujaf-186	145	97	of	of	ADP
gujaf-186	145	98	directors	director	NOUN
gujaf-186	145	99	on	on	ADP
gujaf-186	145	100	the	the	DET
gujaf-186	145	101	board	board	NOUN
gujaf-186	145	102	𝐵𝑀𝐸𝐸𝑇	𝐵𝑀𝐸𝐸𝑇	PROPN
gujaf-186	145	103	board	board	NOUN
gujaf-186	145	104	meetings	meeting	NOUN
gujaf-186	145	105	control	control	VERB
gujaf-186	145	106	number	number	NOUN
gujaf-186	145	107	of	of	ADP
gujaf-186	145	108	board	board	NOUN
gujaf-186	145	109	meetings	meeting	NOUN
gujaf-186	145	110	conducted	conduct	VERB
gujaf-186	145	111	divided	divide	VERB
gujaf-186	145	112	by	by	ADP
gujaf-186	145	113	total	total	ADJ
gujaf-186	145	114	number	number	NOUN
gujaf-186	145	115	of	of	ADP
gujaf-186	145	116	meetings	meeting	NOUN
gujaf-186	145	117	(	(	PUNCT
gujaf-186	145	118	5	5	NUM
gujaf-186	145	119	)	)	PUNCT
gujaf-186	145	120	expected	expect	VERB
gujaf-186	145	121	to	to	PART
gujaf-186	145	122	be	be	AUX
gujaf-186	145	123	conducted	conduct	VERB
gujaf-186	145	124	gusau	gusau	ADJ
gujaf-186	145	125	journal	journal	NOUN
gujaf-186	145	126	of	of	ADP
gujaf-186	145	127	accounting	accounting	NOUN
gujaf-186	145	128	and	and	CCONJ
gujaf-186	145	129	finance	finance	NOUN
gujaf-186	145	130	,	,	PUNCT
gujaf-186	145	131	vol	vol	NOUN
gujaf-186	145	132	.	.	PROPN
gujaf-186	146	1	3	3	NUM
gujaf-186	146	2	,	,	PUNCT
gujaf-186	146	3	issue	issue	NOUN
gujaf-186	146	4	3	3	NUM
gujaf-186	146	5	,	,	PUNCT
gujaf-186	146	6	october	october	PROPN
gujaf-186	146	7	,	,	PUNCT
gujaf-186	146	8	2022	2022	NUM
gujaf-186	146	9	230	230	NUM
gujaf-186	146	10	4	4	NUM
gujaf-186	146	11	.	.	PUNCT
gujaf-186	146	12	empirical	empirical	ADJ
gujaf-186	146	13	results	result	NOUN
gujaf-186	146	14	and	and	CCONJ
gujaf-186	146	15	discussion	discussion	NOUN
gujaf-186	146	16	the	the	DET
gujaf-186	146	17	preliminary	preliminary	ADJ
gujaf-186	146	18	data	datum	NOUN
gujaf-186	146	19	analysis	analysis	NOUN
gujaf-186	146	20	using	use	VERB
gujaf-186	146	21	descriptive	descriptive	ADJ
gujaf-186	146	22	statistics	statistic	NOUN
gujaf-186	146	23	and	and	CCONJ
gujaf-186	146	24	correlation	correlation	NOUN
gujaf-186	146	25	matrix	matrix	NOUN
gujaf-186	146	26	arepresented	arepresente	VERB
gujaf-186	146	27	in	in	ADP
gujaf-186	146	28	this	this	DET
gujaf-186	146	29	section	section	NOUN
gujaf-186	146	30	.	.	PUNCT
gujaf-186	147	1	this	this	PRON
gujaf-186	147	2	is	be	AUX
gujaf-186	147	3	followed	follow	VERB
gujaf-186	147	4	by	by	ADP
gujaf-186	147	5	presentation	presentation	NOUN
gujaf-186	147	6	,	,	PUNCT
gujaf-186	147	7	interpretation	interpretation	NOUN
gujaf-186	147	8	,	,	PUNCT
gujaf-186	147	9	analysis	analysis	NOUN
gujaf-186	147	10	and	and	CCONJ
gujaf-186	147	11	discussion	discussion	NOUN
gujaf-186	147	12	of	of	ADP
gujaf-186	147	13	results	result	NOUN
gujaf-186	147	14	.	.	PUNCT
gujaf-186	148	1	the	the	DET
gujaf-186	148	2	robustness	robustness	NOUN
gujaf-186	148	3	tests	test	NOUN
gujaf-186	148	4	were	be	AUX
gujaf-186	148	5	also	also	ADV
gujaf-186	148	6	examined	examine	VERB
gujaf-186	148	7	and	and	CCONJ
gujaf-186	148	8	analysed	analyse	VERB
gujaf-186	148	9	.	.	PUNCT
gujaf-186	149	1	4.1	4.1	NUM
gujaf-186	149	2	descriptive	descriptive	ADJ
gujaf-186	149	3	analysis	analysis	NOUN
gujaf-186	149	4	table	table	NOUN
gujaf-186	149	5	1	1	NUM
gujaf-186	149	6	presents	present	VERB
gujaf-186	149	7	the	the	DET
gujaf-186	149	8	result	result	NOUN
gujaf-186	149	9	of	of	ADP
gujaf-186	149	10	the	the	DET
gujaf-186	149	11	descriptive	descriptive	ADJ
gujaf-186	149	12	analysis	analysis	NOUN
gujaf-186	149	13	.	.	PUNCT
gujaf-186	150	1	the	the	DET
gujaf-186	150	2	study	study	NOUN
gujaf-186	150	3	describes	describe	VERB
gujaf-186	150	4	the	the	DET
gujaf-186	150	5	variables	variable	NOUN
gujaf-186	150	6	using	use	VERB
gujaf-186	150	7	mean	mean	ADJ
gujaf-186	150	8	,	,	PUNCT
gujaf-186	150	9	standard	standard	ADJ
gujaf-186	150	10	deviation	deviation	NOUN
gujaf-186	150	11	,	,	PUNCT
gujaf-186	150	12	minimum	minimum	NOUN
gujaf-186	150	13	and	and	CCONJ
gujaf-186	150	14	maximum	maximum	ADJ
gujaf-186	150	15	.	.	PUNCT
gujaf-186	151	1	the	the	DET
gujaf-186	151	2	result	result	NOUN
gujaf-186	151	3	is	be	AUX
gujaf-186	151	4	shown	show	VERB
gujaf-186	151	5	below	below	ADP
gujaf-186	151	6	.	.	PUNCT
gujaf-186	152	1	table	table	NOUN
gujaf-186	152	2	2	2	NUM
gujaf-186	152	3	:	:	PUNCT
gujaf-186	152	4	descriptive	descriptive	ADJ
gujaf-186	152	5	statistics	statistic	NOUN
gujaf-186	152	6	variable	variable	NOUN
gujaf-186	152	7	mean	mean	VERB
gujaf-186	152	8	std	std	NOUN
gujaf-186	152	9	deviation	deviation	NOUN
gujaf-186	152	10	minimum	minimum	ADJ
gujaf-186	152	11	maximum	maximum	ADJ
gujaf-186	152	12	𝐶𝑆𝑅	𝐶𝑆𝑅	PROPN
gujaf-186	152	13	0.8130	0.8130	NUM
gujaf-186	152	14	0.0699	0.0699	NUM
gujaf-186	152	15	0.6591	0.6591	NUM
gujaf-186	152	16	0.9545	0.9545	NUM
gujaf-186	152	17	𝐹𝐸𝑀_𝐷𝐼𝑅	𝐹𝐸𝑀_𝐷𝐼𝑅	PUNCT
gujaf-186	152	18	0.2433	0.2433	NUM
gujaf-186	152	19	0.1426	0.1426	NUM
gujaf-186	152	20	0	0	NUM
gujaf-186	152	21	0.6667	0.6667	NUM
gujaf-186	152	22	𝐹𝐸𝑀_𝐴𝐶	𝐹𝐸𝑀_𝐴𝐶	NUM
gujaf-186	152	23	0.3452	0.3452	NUM
gujaf-186	152	24	0.1822	0.1822	NUM
gujaf-186	152	25	0	0	NUM
gujaf-186	152	26	0.6667	0.6667	NUM
gujaf-186	152	27	𝐹𝑂𝑅_𝐷𝐼𝑅	𝐹𝑂𝑅_𝐷𝐼𝑅	NUM
gujaf-186	152	28	0.4856	0.4856	NUM
gujaf-186	152	29	0.1509	0.1509	NUM
gujaf-186	152	30	0.0833	0.0833	NUM
gujaf-186	152	31	0.9	0.9	NUM
gujaf-186	152	32	𝐼𝑁𝐷_𝐷𝐼𝑅	𝐼𝑁𝐷_𝐷𝐼𝑅	PUNCT
gujaf-186	152	33	0.5720	0.5720	NUM
gujaf-186	152	34	0.1445	0.1445	NUM
gujaf-186	152	35	0.1429	0.1429	NUM
gujaf-186	152	36	0.9091	0.9091	NUM
gujaf-186	152	37	𝐵𝐸𝑋𝑃	𝐵𝐸𝑋𝑃	PROPN
gujaf-186	152	38	0.7831	0.7831	NUM
gujaf-186	152	39	0.1882	0.1882	NUM
gujaf-186	152	40	0.375	0.375	NUM
gujaf-186	152	41	1	1	NUM
gujaf-186	152	42	𝐵𝑀𝐸𝐸𝑇	𝐵𝑀𝐸𝐸𝑇	ADP
gujaf-186	152	43	0.9791	0.9791	NUM
gujaf-186	152	44	0.0765	0.0765	NUM
gujaf-186	152	45	0.5	0.5	NUM
gujaf-186	152	46	1	1	NUM
gujaf-186	152	47	table	table	NOUN
gujaf-186	152	48	1	1	NUM
gujaf-186	152	49	presents	present	VERB
gujaf-186	152	50	descriptive	descriptive	ADJ
gujaf-186	152	51	information	information	NOUN
gujaf-186	152	52	for	for	ADP
gujaf-186	152	53	our	our	PRON
gujaf-186	152	54	sample	sample	NOUN
gujaf-186	152	55	of	of	ADP
gujaf-186	152	56	firms	firm	NOUN
gujaf-186	152	57	.	.	PUNCT
gujaf-186	153	1	corporate	corporate	ADJ
gujaf-186	153	2	sustainability	sustainability	NOUN
gujaf-186	153	3	reporting	reporting	NOUN
gujaf-186	153	4	has	have	VERB
gujaf-186	153	5	a	a	DET
gujaf-186	153	6	mean	mean	ADJ
gujaf-186	153	7	value	value	NOUN
gujaf-186	153	8	of	of	ADP
gujaf-186	153	9	0.8130	0.8130	NUM
gujaf-186	153	10	indicating	indicate	VERB
gujaf-186	153	11	high	high	ADJ
gujaf-186	153	12	disclosure	disclosure	NOUN
gujaf-186	153	13	rateof	rateof	ADV
gujaf-186	153	14	the	the	DET
gujaf-186	153	15	different	different	ADJ
gujaf-186	153	16	forms	form	NOUN
gujaf-186	153	17	of	of	ADP
gujaf-186	153	18	capitals	capital	NOUN
gujaf-186	153	19	.	.	PUNCT
gujaf-186	154	1	the	the	DET
gujaf-186	154	2	minimum	minimum	ADJ
gujaf-186	154	3	value	value	NOUN
gujaf-186	154	4	of	of	ADP
gujaf-186	154	5	0.6571	0.6571	PRON
gujaf-186	154	6	implies	imply	VERB
gujaf-186	154	7	most	most	ADJ
gujaf-186	154	8	firmsreport	firmsreport	NOUN
gujaf-186	154	9	above	above	ADP
gujaf-186	154	10	50	50	NUM
gujaf-186	154	11	%	%	NOUN
gujaf-186	154	12	(	(	PUNCT
gujaf-186	154	13	65.91	65.91	NUM
gujaf-186	154	14	%	%	NOUN
gujaf-186	154	15	)	)	PUNCT
gujaf-186	154	16	of	of	ADP
gujaf-186	154	17	expected	expect	VERB
gujaf-186	154	18	disclosure	disclosure	NOUN
gujaf-186	154	19	indicators	indicator	NOUN
gujaf-186	154	20	.	.	PUNCT
gujaf-186	155	1	the	the	DET
gujaf-186	155	2	maximum	maximum	ADJ
gujaf-186	155	3	value	value	NOUN
gujaf-186	155	4	of	of	ADP
gujaf-186	155	5	0.9545	0.9545	NUM
gujaf-186	155	6	shows	show	VERB
gujaf-186	155	7	high	high	ADJ
gujaf-186	155	8	compliance	compliance	NOUN
gujaf-186	155	9	rate	rate	NOUN
gujaf-186	155	10	among	among	ADP
gujaf-186	155	11	firms	firm	NOUN
gujaf-186	155	12	.	.	PUNCT
gujaf-186	156	1	the	the	DET
gujaf-186	156	2	standard	standard	ADJ
gujaf-186	156	3	deviation	deviation	NOUN
gujaf-186	156	4	of	of	ADP
gujaf-186	156	5	0.0699	0.0699	NUM
gujaf-186	156	6	suggests	suggest	VERB
gujaf-186	156	7	that	that	SCONJ
gujaf-186	156	8	,	,	PUNCT
gujaf-186	156	9	deviation	deviation	NOUN
gujaf-186	156	10	from	from	ADP
gujaf-186	156	11	the	the	DET
gujaf-186	156	12	mean	mean	ADJ
gujaf-186	156	13	6.99	6.99	NUM
gujaf-186	156	14	%	%	NOUN
gujaf-186	156	15	.	.	PUNCT
gujaf-186	157	1	female	female	ADJ
gujaf-186	157	2	directorship	directorship	NOUN
gujaf-186	157	3	varies	vary	VERB
gujaf-186	157	4	widely	widely	ADV
gujaf-186	157	5	across	across	ADP
gujaf-186	157	6	the	the	DET
gujaf-186	157	7	sample	sample	NOUN
gujaf-186	157	8	with	with	ADP
gujaf-186	157	9	a	a	DET
gujaf-186	157	10	minimum	minimum	NOUN
gujaf-186	157	11	of	of	ADP
gujaf-186	157	12	zero	zero	NUM
gujaf-186	157	13	and	and	CCONJ
gujaf-186	157	14	maximum	maximum	NOUN
gujaf-186	157	15	of	of	ADP
gujaf-186	157	16	66.67	66.67	NUM
gujaf-186	157	17	%	%	NOUN
gujaf-186	157	18	.	.	PUNCT
gujaf-186	158	1	this	this	PRON
gujaf-186	158	2	is	be	AUX
gujaf-186	158	3	the	the	DET
gujaf-186	158	4	same	same	ADJ
gujaf-186	158	5	as	as	ADP
gujaf-186	158	6	that	that	PRON
gujaf-186	158	7	of	of	ADP
gujaf-186	158	8	female	female	ADJ
gujaf-186	158	9	presence	presence	NOUN
gujaf-186	158	10	in	in	ADP
gujaf-186	158	11	the	the	DET
gujaf-186	158	12	audit	audit	NOUN
gujaf-186	158	13	committee	committee	NOUN
gujaf-186	158	14	.	.	PUNCT
gujaf-186	159	1	the	the	DET
gujaf-186	159	2	minimum	minimum	ADJ
gujaf-186	159	3	value	value	NOUN
gujaf-186	159	4	of	of	ADP
gujaf-186	159	5	zero	zero	NUM
gujaf-186	159	6	(	(	PUNCT
gujaf-186	159	7	0	0	NUM
gujaf-186	159	8	)	)	PUNCT
gujaf-186	159	9	for	for	ADP
gujaf-186	159	10	female	female	ADJ
gujaf-186	159	11	directorship	directorship	NOUN
gujaf-186	159	12	and	and	CCONJ
gujaf-186	159	13	female	female	ADJ
gujaf-186	159	14	presence	presence	NOUN
gujaf-186	159	15	in	in	ADP
gujaf-186	159	16	audit	audit	NOUN
gujaf-186	159	17	committee	committee	NOUN
gujaf-186	159	18	implies	imply	VERB
gujaf-186	159	19	that	that	SCONJ
gujaf-186	159	20	some	some	DET
gujaf-186	159	21	firms	firm	NOUN
gujaf-186	159	22	have	have	VERB
gujaf-186	159	23	no	no	DET
gujaf-186	159	24	female	female	ADJ
gujaf-186	159	25	directors	director	NOUN
gujaf-186	159	26	on	on	ADP
gujaf-186	159	27	their	their	PRON
gujaf-186	159	28	board	board	NOUN
gujaf-186	159	29	for	for	ADP
gujaf-186	159	30	some	some	DET
gujaf-186	159	31	years	year	NOUN
gujaf-186	159	32	.	.	PUNCT
gujaf-186	160	1	the	the	DET
gujaf-186	160	2	maximum	maximum	ADJ
gujaf-186	160	3	value	value	NOUN
gujaf-186	160	4	of	of	ADP
gujaf-186	160	5	0.6667	0.6667	NOUN
gujaf-186	160	6	implies	imply	VERB
gujaf-186	160	7	that	that	SCONJ
gujaf-186	160	8	the	the	DET
gujaf-186	160	9	highestpercentage	highestpercentage	NOUN
gujaf-186	160	10	of	of	ADP
gujaf-186	160	11	females	female	NOUN
gujaf-186	160	12	of	of	ADP
gujaf-186	160	13	females	female	NOUN
gujaf-186	160	14	on	on	ADP
gujaf-186	160	15	corporate	corporate	ADJ
gujaf-186	160	16	boards	board	NOUN
gujaf-186	160	17	of	of	ADP
gujaf-186	160	18	the	the	DET
gujaf-186	160	19	firms	firm	NOUN
gujaf-186	160	20	does	do	AUX
gujaf-186	160	21	not	not	PART
gujaf-186	160	22	exceed66.67	exceed66.67	VERB
gujaf-186	160	23	%	%	NOUN
gujaf-186	160	24	.	.	PUNCT
gujaf-186	161	1	however	however	ADV
gujaf-186	161	2	,	,	PUNCT
gujaf-186	161	3	female	female	ADJ
gujaf-186	161	4	directorship	directorship	NOUN
gujaf-186	161	5	and	and	CCONJ
gujaf-186	161	6	female	female	ADJ
gujaf-186	161	7	presence	presence	NOUN
gujaf-186	161	8	in	in	ADP
gujaf-186	161	9	audit	audit	NOUN
gujaf-186	161	10	committee	committee	NOUN
gujaf-186	161	11	have	have	VERB
gujaf-186	161	12	different	different	ADJ
gujaf-186	161	13	mean	mean	ADJ
gujaf-186	161	14	values	value	NOUN
gujaf-186	161	15	.	.	PUNCT
gujaf-186	162	1	the	the	DET
gujaf-186	162	2	mean	mean	ADJ
gujaf-186	162	3	value	value	NOUN
gujaf-186	162	4	for	for	ADP
gujaf-186	162	5	female	female	ADJ
gujaf-186	162	6	directorship	directorship	NOUN
gujaf-186	162	7	and	and	CCONJ
gujaf-186	162	8	female	female	ADJ
gujaf-186	162	9	gusau	gusau	ADJ
gujaf-186	162	10	journal	journal	NOUN
gujaf-186	162	11	of	of	ADP
gujaf-186	162	12	accounting	accounting	NOUN
gujaf-186	162	13	and	and	CCONJ
gujaf-186	162	14	finance	finance	NOUN
gujaf-186	162	15	,	,	PUNCT
gujaf-186	162	16	vol	vol	NOUN
gujaf-186	162	17	.	.	PROPN
gujaf-186	162	18	3	3	NUM
gujaf-186	162	19	,	,	PUNCT
gujaf-186	162	20	issue	issue	NOUN
gujaf-186	162	21	3	3	NUM
gujaf-186	162	22	,	,	PUNCT
gujaf-186	162	23	october	october	PROPN
gujaf-186	162	24	,	,	PUNCT
gujaf-186	162	25	2022	2022	NUM
gujaf-186	162	26	231	231	NUM
gujaf-186	162	27	presence	presence	NOUN
gujaf-186	162	28	in	in	ADP
gujaf-186	162	29	audit	audit	NOUN
gujaf-186	162	30	committee	committee	NOUN
gujaf-186	162	31	are	be	AUX
gujaf-186	162	32	0.2433	0.2433	NUM
gujaf-186	162	33	and	and	CCONJ
gujaf-186	162	34	0.3452	0.3452	NUM
gujaf-186	162	35	respectively	respectively	ADV
gujaf-186	162	36	.	.	PUNCT
gujaf-186	163	1	female	female	ADJ
gujaf-186	163	2	directorship	directorship	NOUN
gujaf-186	163	3	mean	mean	NOUN
gujaf-186	163	4	value	value	NOUN
gujaf-186	163	5	of	of	ADP
gujaf-186	163	6	24.33	24.33	NUM
gujaf-186	163	7	%	%	NOUN
gujaf-186	163	8	implies	imply	VERB
gujaf-186	163	9	female	female	ADJ
gujaf-186	163	10	sitting	sit	VERB
gujaf-186	163	11	on	on	ADP
gujaf-186	163	12	the	the	DET
gujaf-186	163	13	board	board	NOUN
gujaf-186	163	14	is	be	AUX
gujaf-186	163	15	still	still	ADV
gujaf-186	163	16	belowthe	belowthe	DET
gujaf-186	163	17	critical	critical	ADJ
gujaf-186	163	18	mass	mass	NOUN
gujaf-186	163	19	of	of	ADP
gujaf-186	163	20	30	30	NUM
gujaf-186	163	21	%	%	NOUN
gujaf-186	163	22	for	for	ADP
gujaf-186	163	23	african	african	ADJ
gujaf-186	163	24	firms	firm	NOUN
gujaf-186	163	25	.	.	PUNCT
gujaf-186	164	1	on	on	ADP
gujaf-186	164	2	the	the	DET
gujaf-186	164	3	contrary	contrary	NOUN
gujaf-186	164	4	,	,	PUNCT
gujaf-186	164	5	we	we	PRON
gujaf-186	164	6	have	have	VERB
gujaf-186	164	7	female	female	ADJ
gujaf-186	164	8	presence	presence	NOUN
gujaf-186	164	9	in	in	ADP
gujaf-186	164	10	the	the	DET
gujaf-186	164	11	audit	audit	NOUN
gujaf-186	164	12	committee	committee	NOUN
gujaf-186	164	13	above	above	ADP
gujaf-186	164	14	the	the	DET
gujaf-186	164	15	critical	critical	ADJ
gujaf-186	164	16	mass	mass	NOUN
gujaf-186	164	17	of	of	ADP
gujaf-186	164	18	30	30	NUM
gujaf-186	164	19	%	%	NOUN
gujaf-186	164	20	(	(	PUNCT
gujaf-186	164	21	34.52	34.52	NUM
gujaf-186	164	22	%	%	NOUN
gujaf-186	164	23	)	)	PUNCT
gujaf-186	164	24	.	.	PUNCT
gujaf-186	165	1	the	the	DET
gujaf-186	165	2	reason	reason	NOUN
gujaf-186	165	3	could	could	AUX
gujaf-186	165	4	be	be	AUX
gujaf-186	165	5	because	because	SCONJ
gujaf-186	165	6	,	,	PUNCT
gujaf-186	165	7	members	member	NOUN
gujaf-186	165	8	of	of	ADP
gujaf-186	165	9	the	the	DET
gujaf-186	165	10	audit	audit	NOUN
gujaf-186	165	11	committee	committee	NOUN
gujaf-186	165	12	are	be	AUX
gujaf-186	165	13	also	also	ADV
gujaf-186	165	14	chosen	choose	VERB
gujaf-186	165	15	from	from	ADP
gujaf-186	165	16	shareholders	shareholder	NOUN
gujaf-186	165	17	.	.	PUNCT
gujaf-186	166	1	the	the	DET
gujaf-186	166	2	female	female	ADJ
gujaf-186	166	3	sitting	sit	VERB
gujaf-186	166	4	on	on	ADP
gujaf-186	166	5	audit	audit	NOUN
gujaf-186	166	6	committees	committee	NOUN
gujaf-186	166	7	could	could	AUX
gujaf-186	166	8	be	be	AUX
gujaf-186	166	9	female	female	ADJ
gujaf-186	166	10	members	member	NOUN
gujaf-186	166	11	from	from	ADP
gujaf-186	166	12	the	the	DET
gujaf-186	166	13	shareholders	shareholder	NOUN
gujaf-186	166	14	.	.	PUNCT
gujaf-186	167	1	despite	despite	SCONJ
gujaf-186	167	2	very	very	ADV
gujaf-186	167	3	low	low	ADJ
gujaf-186	167	4	,	,	PUNCT
gujaf-186	167	5	all	all	DET
gujaf-186	167	6	the	the	DET
gujaf-186	167	7	firms	firm	NOUN
gujaf-186	167	8	under	under	ADP
gujaf-186	167	9	consideration	consideration	NOUN
gujaf-186	167	10	have	have	VERB
gujaf-186	167	11	foreigners	foreigner	NOUN
gujaf-186	167	12	on	on	ADP
gujaf-186	167	13	their	their	PRON
gujaf-186	167	14	boardsgiven	boardsgiven	NOUN
gujaf-186	167	15	a	a	DET
gujaf-186	167	16	minimum	minimum	NOUN
gujaf-186	167	17	value	value	NOUN
gujaf-186	167	18	of	of	ADP
gujaf-186	167	19	0.0833	0.0833	NUM
gujaf-186	167	20	.	.	PUNCT
gujaf-186	168	1	however	however	ADV
gujaf-186	168	2	,	,	PUNCT
gujaf-186	168	3	the	the	DET
gujaf-186	168	4	maximum	maximum	ADJ
gujaf-186	168	5	value	value	NOUN
gujaf-186	168	6	is	be	AUX
gujaf-186	168	7	very	very	ADV
gujaf-186	168	8	high	high	ADJ
gujaf-186	168	9	witha	witha	NOUN
gujaf-186	168	10	figure	figure	NOUN
gujaf-186	168	11	of	of	ADP
gujaf-186	168	12	0.90	0.90	NUM
gujaf-186	168	13	.	.	PUNCT
gujaf-186	169	1	on	on	ADP
gujaf-186	169	2	the	the	DET
gujaf-186	169	3	average	average	NOUN
gujaf-186	169	4	,	,	PUNCT
gujaf-186	169	5	firms	firm	NOUN
gujaf-186	169	6	under	under	ADP
gujaf-186	169	7	study	study	NOUN
gujaf-186	169	8	,	,	PUNCT
gujaf-186	169	9	have	have	VERB
gujaf-186	169	10	48.56	48.56	NUM
gujaf-186	169	11	%	%	NOUN
gujaf-186	169	12	of	of	ADP
gujaf-186	169	13	their	their	PRON
gujaf-186	169	14	board	board	NOUN
gujaf-186	169	15	members	member	NOUN
gujaf-186	169	16	as	as	ADP
gujaf-186	169	17	foreigners	foreigner	NOUN
gujaf-186	169	18	.	.	PUNCT
gujaf-186	170	1	independent	independent	ADJ
gujaf-186	170	2	directorship	directorship	NOUN
gujaf-186	170	3	has	have	VERB
gujaf-186	170	4	a	a	DET
gujaf-186	170	5	minimum	minimum	ADJ
gujaf-186	170	6	value	value	NOUN
gujaf-186	170	7	of	of	ADP
gujaf-186	170	8	0.1429	0.1429	NUM
gujaf-186	170	9	and	and	CCONJ
gujaf-186	170	10	a	a	DET
gujaf-186	170	11	maximum	maximum	ADJ
gujaf-186	170	12	value	value	NOUN
gujaf-186	170	13	of	of	ADP
gujaf-186	170	14	0.9091	0.9091	NUM
gujaf-186	170	15	.	.	PUNCT
gujaf-186	171	1	this	this	PRON
gujaf-186	171	2	shows	show	VERB
gujaf-186	171	3	that	that	SCONJ
gujaf-186	171	4	,	,	PUNCT
gujaf-186	171	5	at	at	ADP
gujaf-186	171	6	least	least	ADJ
gujaf-186	171	7	,	,	PUNCT
gujaf-186	171	8	no	no	DET
gujaf-186	171	9	firm	firm	NOUN
gujaf-186	171	10	has	have	VERB
gujaf-186	171	11	less	less	ADJ
gujaf-186	171	12	than	than	ADP
gujaf-186	171	13	10	10	NUM
gujaf-186	171	14	%	%	NOUN
gujaf-186	171	15	of	of	ADP
gujaf-186	171	16	their	their	PRON
gujaf-186	171	17	board	board	NOUN
gujaf-186	171	18	members	member	NOUN
gujaf-186	171	19	as	as	ADP
gujaf-186	171	20	independent	independent	ADJ
gujaf-186	171	21	directors	director	NOUN
gujaf-186	171	22	.	.	PUNCT
gujaf-186	172	1	on	on	ADP
gujaf-186	172	2	the	the	DET
gujaf-186	172	3	average	average	NOUN
gujaf-186	172	4	,	,	PUNCT
gujaf-186	172	5	57.20	57.20	NUM
gujaf-186	172	6	%	%	NOUN
gujaf-186	172	7	of	of	ADP
gujaf-186	172	8	the	the	DET
gujaf-186	172	9	directors	director	NOUN
gujaf-186	172	10	are	be	AUX
gujaf-186	172	11	independent	independent	ADJ
gujaf-186	172	12	.	.	PUNCT
gujaf-186	173	1	most	most	ADJ
gujaf-186	173	2	of	of	ADP
gujaf-186	173	3	the	the	DET
gujaf-186	173	4	firms	firm	NOUN
gujaf-186	173	5	have	have	VERB
gujaf-186	173	6	financial	financial	ADJ
gujaf-186	173	7	experts	expert	NOUN
gujaf-186	173	8	on	on	ADP
gujaf-186	173	9	their	their	PRON
gujaf-186	173	10	boards	board	NOUN
gujaf-186	173	11	.	.	PUNCT
gujaf-186	174	1	board	board	NOUN
gujaf-186	174	2	expertise	expertise	NOUN
gujaf-186	174	3	has	have	VERB
gujaf-186	174	4	a	a	DET
gujaf-186	174	5	minimum	minimum	ADJ
gujaf-186	174	6	,	,	PUNCT
gujaf-186	174	7	maximum	maximum	ADJ
gujaf-186	174	8	and	and	CCONJ
gujaf-186	174	9	mean	mean	ADJ
gujaf-186	174	10	value	value	NOUN
gujaf-186	174	11	of	of	ADP
gujaf-186	174	12	0.375	0.375	NUM
gujaf-186	174	13	,	,	PUNCT
gujaf-186	174	14	1	1	NUM
gujaf-186	174	15	and0.7831	and0.7831	NUM
gujaf-186	174	16	respectively	respectively	ADV
gujaf-186	174	17	.	.	PUNCT
gujaf-186	175	1	board	board	NOUN
gujaf-186	175	2	meetings	meeting	NOUN
gujaf-186	175	3	are	be	AUX
gujaf-186	175	4	regularly	regularly	ADV
gujaf-186	175	5	conducted	conduct	VERB
gujaf-186	175	6	within	within	ADP
gujaf-186	175	7	the	the	DET
gujaf-186	175	8	period	period	NOUN
gujaf-186	175	9	of	of	ADP
gujaf-186	175	10	the	the	DET
gujaf-186	175	11	study	study	NOUN
gujaf-186	175	12	.	.	PUNCT
gujaf-186	176	1	this	this	PRON
gujaf-186	176	2	is	be	AUX
gujaf-186	176	3	clear	clear	ADJ
gujaf-186	176	4	given	give	VERB
gujaf-186	176	5	average	average	ADJ
gujaf-186	176	6	minimum	minimum	ADJ
gujaf-186	176	7	average	average	ADJ
gujaf-186	176	8	mean	mean	NOUN
gujaf-186	176	9	value	value	NOUN
gujaf-186	176	10	of	of	ADP
gujaf-186	176	11	0.9791	0.9791	NUM
gujaf-186	176	12	.	.	PUNCT
gujaf-186	177	1	at	at	ADP
gujaf-186	177	2	least	least	ADJ
gujaf-186	177	3	,	,	PUNCT
gujaf-186	177	4	firms	firm	NOUN
gujaf-186	177	5	held	hold	VERB
gujaf-186	177	6	50	50	NUM
gujaf-186	177	7	%	%	NOUN
gujaf-186	177	8	of	of	ADP
gujaf-186	177	9	the	the	DET
gujaf-186	177	10	meeting	meeting	NOUN
gujaf-186	177	11	expected	expect	VERB
gujaf-186	177	12	to	to	PART
gujaf-186	177	13	be	be	AUX
gujaf-186	177	14	conducted	conduct	VERB
gujaf-186	177	15	some	some	DET
gujaf-186	177	16	conducted	conduct	VERB
gujaf-186	177	17	alltheir	alltheir	ADJ
gujaf-186	177	18	meeting	meeting	NOUN
gujaf-186	177	19	for	for	ADP
gujaf-186	177	20	the	the	DET
gujaf-186	177	21	year	year	NOUN
gujaf-186	177	22	.	.	PUNCT
gujaf-186	178	1	4.2	4.2	NUM
gujaf-186	178	2	correlation	correlation	NOUN
gujaf-186	178	3	analysis	analysis	NOUN
gujaf-186	178	4	the	the	DET
gujaf-186	178	5	correlation	correlation	NOUN
gujaf-186	178	6	analysis	analysis	NOUN
gujaf-186	178	7	is	be	AUX
gujaf-186	178	8	used	use	VERB
gujaf-186	178	9	to	to	PART
gujaf-186	178	10	explain	explain	VERB
gujaf-186	178	11	the	the	DET
gujaf-186	178	12	relationship	relationship	NOUN
gujaf-186	178	13	among	among	ADP
gujaf-186	178	14	the	the	DET
gujaf-186	178	15	variables	variable	NOUN
gujaf-186	178	16	usedin	usedin	VERB
gujaf-186	178	17	the	the	DET
gujaf-186	178	18	study	study	NOUN
gujaf-186	178	19	.	.	PUNCT
gujaf-186	179	1	table	table	NOUN
gujaf-186	179	2	3	3	NUM
gujaf-186	179	3	presents	present	VERB
gujaf-186	179	4	the	the	DET
gujaf-186	179	5	result	result	NOUN
gujaf-186	179	6	of	of	ADP
gujaf-186	179	7	the	the	DET
gujaf-186	179	8	analysis	analysis	NOUN
gujaf-186	179	9	.	.	PUNCT
gujaf-186	180	1	table	table	NOUN
gujaf-186	180	2	3	3	NUM
gujaf-186	180	3	:	:	PUNCT
gujaf-186	180	4	correlation	correlation	NOUN
gujaf-186	180	5	matrix	matrix	NOUN
gujaf-186	180	6	𝐼𝑁𝑇_𝑅𝐸𝑃	𝐼𝑁𝑇_𝑅𝐸𝑃	X
gujaf-186	180	7	𝐹𝐸𝑀_𝐷𝐼𝑅	𝐹𝐸𝑀_𝐷𝐼𝑅	PUNCT
gujaf-186	180	8	𝐹𝐸𝑀_𝐴𝐶	𝐹𝐸𝑀_𝐴𝐶	ADP
gujaf-186	180	9	𝐹𝑂𝑅_𝐷𝐼𝑅	𝐹𝑂𝑅_𝐷𝐼𝑅	NUM
gujaf-186	180	10	𝐼𝑁𝐷_𝐷𝐼𝑅	𝐼𝑁𝐷_𝐷𝐼𝑅	PUNCT
gujaf-186	180	11	𝐵𝐸𝑋𝑃	𝐵𝐸𝑋𝑃	PROPN
gujaf-186	180	12	𝐵𝑀𝐸𝐸𝑇	𝐵𝑀𝐸𝐸𝑇	PROPN
gujaf-186	180	13	𝐶𝑆𝑅	𝐶𝑆𝑅	PROPN
gujaf-186	180	14	00	00	PUNCT
gujaf-186	180	15	𝐹𝐸𝑀_𝐷𝐼𝑅	𝐹𝐸𝑀_𝐷𝐼𝑅	PUNCT
gujaf-186	180	16	0.3000	0.3000	NUM
gujaf-186	180	17	𝐹𝐸𝑀_𝐴𝐶	𝐹𝐸𝑀_𝐴𝐶	NUM
gujaf-186	180	18	4	4	NUM
gujaf-186	180	19	0.5963	0.5963	NUM
gujaf-186	180	20	1.0000	1.0000	NUM
gujaf-186	180	21	𝐹𝑂𝑅_𝐷𝐼𝑅	𝐹𝑂𝑅_𝐷𝐼𝑅	NUM
gujaf-186	180	22	-0.1709	-0.1709	VERB
gujaf-186	180	23	1.0000	1.0000	NUM
gujaf-186	180	24	0.1190	0.1190	NUM
gujaf-186	180	25	0.0174	0.0174	NUM
gujaf-186	180	26	𝐼𝑁𝐷_𝐷𝐼𝑅	𝐼𝑁𝐷_𝐷𝐼𝑅	SYM
gujaf-186	180	27	8	8	NUM
gujaf-186	180	28	-0.1023	-0.1023	NOUN
gujaf-186	180	29	-0.0763	-0.0763	NOUN
gujaf-186	180	30	-0.3396	-0.3396	PROPN
gujaf-186	181	1	1.0000	1.0000	NUM
gujaf-186	181	2	𝐵𝐸𝑋𝑃	𝐵𝐸𝑋𝑃	PROPN
gujaf-186	181	3	0.1326	0.1326	NUM
gujaf-186	181	4	0.3783	0.3783	NUM
gujaf-186	181	5	0.1977	0.1977	NUM
gujaf-186	181	6	-0.0855	-0.0855	NOUN
gujaf-186	181	7	-0.0413	-0.0413	NOUN
gujaf-186	181	8	1.0000	1.0000	NUM
gujaf-186	181	9	𝐵𝑀𝐸𝐸𝑇	𝐵𝑀𝐸𝐸𝑇	NOUN
gujaf-186	181	10	-0.0467	-0.0467	NOUN
gujaf-186	181	11	-0.1445	-0.1445	NOUN
gujaf-186	181	12	0.0900	0.0900	NUM
gujaf-186	181	13	-0.4739	-0.4739	NOUN
gujaf-186	181	14	1.000	1.000	NUM
gujaf-186	181	15	0.1442	0.1442	NUM
gujaf-186	181	16	0.132	0.132	NUM
gujaf-186	181	17	0	0	NUM
gujaf-186	181	18	7	7	NUM
gujaf-186	181	19	gusau	gusau	ADJ
gujaf-186	181	20	journal	journal	NOUN
gujaf-186	181	21	of	of	ADP
gujaf-186	181	22	accounting	accounting	NOUN
gujaf-186	181	23	and	and	CCONJ
gujaf-186	181	24	finance	finance	NOUN
gujaf-186	181	25	,	,	PUNCT
gujaf-186	181	26	vol	vol	NOUN
gujaf-186	181	27	.	.	PROPN
gujaf-186	181	28	3	3	NUM
gujaf-186	181	29	,	,	PUNCT
gujaf-186	181	30	issue	issue	NOUN
gujaf-186	181	31	3	3	NUM
gujaf-186	181	32	,	,	PUNCT
gujaf-186	181	33	october	october	PROPN
gujaf-186	181	34	,	,	PUNCT
gujaf-186	181	35	2022	2022	NUM
gujaf-186	181	36	232	232	NUM
gujaf-186	181	37	the	the	DET
gujaf-186	181	38	use	use	NOUN
gujaf-186	181	39	of	of	ADP
gujaf-186	181	40	correlation	correlation	NOUN
gujaf-186	181	41	matrix	matrix	NOUN
gujaf-186	181	42	is	be	AUX
gujaf-186	181	43	to	to	PART
gujaf-186	181	44	check	check	VERB
gujaf-186	181	45	for	for	ADP
gujaf-186	181	46	multicollinearity	multicollinearity	NOUN
gujaf-186	181	47	and	and	CCONJ
gujaf-186	181	48	to	to	PART
gujaf-186	181	49	explore	explore	VERB
gujaf-186	181	50	the	the	DET
gujaf-186	181	51	relationship	relationship	NOUN
gujaf-186	181	52	between	between	ADP
gujaf-186	181	53	each	each	DET
gujaf-186	181	54	explanatory	explanatory	ADJ
gujaf-186	181	55	variable	variable	NOUN
gujaf-186	181	56	and	and	CCONJ
gujaf-186	181	57	the	the	DET
gujaf-186	181	58	dependent	dependent	ADJ
gujaf-186	181	59	variable	variable	NOUN
gujaf-186	181	60	.	.	PUNCT
gujaf-186	182	1	the	the	DET
gujaf-186	182	2	correlation	correlation	NOUN
gujaf-186	182	3	analysis	analysis	NOUN
gujaf-186	182	4	shows	show	VERB
gujaf-186	182	5	that	that	SCONJ
gujaf-186	182	6	there	there	PRON
gujaf-186	182	7	exists	exist	VERB
gujaf-186	182	8	positive	positive	ADJ
gujaf-186	182	9	relationship	relationship	NOUN
gujaf-186	182	10	between	between	ADP
gujaf-186	182	11	our	our	PRON
gujaf-186	182	12	independent	independent	ADJ
gujaf-186	182	13	variables	variable	NOUN
gujaf-186	182	14	(	(	PUNCT
gujaf-186	182	15	female	female	ADJ
gujaf-186	182	16	directorship	directorship	NOUN
gujaf-186	182	17	and	and	CCONJ
gujaf-186	182	18	female	female	ADJ
gujaf-186	182	19	presence	presence	NOUN
gujaf-186	182	20	in	in	ADP
gujaf-186	182	21	the	the	DET
gujaf-186	182	22	audit	audit	NOUN
gujaf-186	182	23	committee	committee	NOUN
gujaf-186	182	24	)	)	PUNCT
gujaf-186	182	25	and	and	CCONJ
gujaf-186	182	26	corporate	corporate	ADJ
gujaf-186	182	27	sustainability	sustainability	NOUN
gujaf-186	182	28	reporting	reporting	NOUN
gujaf-186	182	29	.	.	PUNCT
gujaf-186	183	1	although	although	SCONJ
gujaf-186	183	2	,	,	PUNCT
gujaf-186	183	3	correlation	correlation	NOUN
gujaf-186	183	4	analysis	analysis	NOUN
gujaf-186	183	5	isnot	isnot	ADV
gujaf-186	183	6	a	a	DET
gujaf-186	183	7	cause	cause	NOUN
gujaf-186	183	8	and	and	CCONJ
gujaf-186	183	9	effect	effect	VERB
gujaf-186	183	10	tool	tool	NOUN
gujaf-186	183	11	,	,	PUNCT
gujaf-186	183	12	this	this	PRON
gujaf-186	183	13	provides	provide	VERB
gujaf-186	183	14	a	a	DET
gujaf-186	183	15	signal	signal	NOUN
gujaf-186	183	16	for	for	ADP
gujaf-186	183	17	our	our	PRON
gujaf-186	183	18	expected	expect	VERB
gujaf-186	183	19	regression	regression	NOUN
gujaf-186	183	20	result	result	NOUN
gujaf-186	183	21	.	.	PUNCT
gujaf-186	184	1	in	in	ADP
gujaf-186	184	2	relation	relation	NOUN
gujaf-186	184	3	to	to	ADP
gujaf-186	184	4	the	the	DET
gujaf-186	184	5	control	control	NOUN
gujaf-186	184	6	variables	variable	NOUN
gujaf-186	184	7	,	,	PUNCT
gujaf-186	184	8	both	both	PRON
gujaf-186	184	9	foreign	foreign	ADJ
gujaf-186	184	10	directorship	directorship	NOUN
gujaf-186	184	11	and	and	CCONJ
gujaf-186	184	12	board	board	NOUN
gujaf-186	184	13	meetings	meeting	NOUN
gujaf-186	184	14	have	have	VERB
gujaf-186	184	15	negative	negative	ADJ
gujaf-186	184	16	correlation	correlation	NOUN
gujaf-186	184	17	while	while	SCONJ
gujaf-186	184	18	independent	independent	ADJ
gujaf-186	184	19	directorship	directorship	NOUN
gujaf-186	184	20	and	and	CCONJ
gujaf-186	184	21	board	board	NOUN
gujaf-186	184	22	expertise	expertise	NOUN
gujaf-186	184	23	have	have	VERB
gujaf-186	184	24	positive	positive	ADJ
gujaf-186	184	25	correlation	correlation	NOUN
gujaf-186	184	26	with	with	ADP
gujaf-186	184	27	corporate	corporate	ADJ
gujaf-186	184	28	sustainability	sustainability	NOUN
gujaf-186	184	29	reporting	reporting	NOUN
gujaf-186	184	30	.	.	PUNCT
gujaf-186	185	1	the	the	DET
gujaf-186	185	2	result	result	NOUN
gujaf-186	185	3	shows	show	VERB
gujaf-186	185	4	no	no	DET
gujaf-186	185	5	excessive	excessive	ADJ
gujaf-186	185	6	correlation	correlation	NOUN
gujaf-186	185	7	among	among	ADP
gujaf-186	185	8	the	the	DET
gujaf-186	185	9	variables	variable	NOUN
gujaf-186	185	10	which	which	PRON
gujaf-186	185	11	may	may	AUX
gujaf-186	185	12	suggest	suggest	VERB
gujaf-186	185	13	presence	presence	NOUN
gujaf-186	185	14	of	of	ADP
gujaf-186	185	15	multicollinearity	multicollinearity	NOUN
gujaf-186	185	16	as	as	ADP
gujaf-186	185	17	the	the	DET
gujaf-186	185	18	highest	high	ADJ
gujaf-186	185	19	correlation	correlation	NOUN
gujaf-186	185	20	value	value	NOUN
gujaf-186	185	21	is	be	AUX
gujaf-186	185	22	0.5963	0.5963	NUM
gujaf-186	185	23	.	.	PUNCT
gujaf-186	186	1	gujarati	gujarati	PROPN
gujaf-186	186	2	(	(	PUNCT
gujaf-186	186	3	2004	2004	NUM
gujaf-186	186	4	)	)	PUNCT
gujaf-186	186	5	suggested	suggest	VERB
gujaf-186	186	6	existence	existence	NOUN
gujaf-186	186	7	of	of	ADP
gujaf-186	186	8	multicollinearity	multicollinearity	NOUN
gujaf-186	186	9	where	where	SCONJ
gujaf-186	186	10	correlation	correlation	NOUN
gujaf-186	186	11	values	value	NOUN
gujaf-186	186	12	exceed	exceed	VERB
gujaf-186	186	13	0.80	0.80	NUM
gujaf-186	186	14	.	.	PUNCT
gujaf-186	187	1	additionally	additionally	ADV
gujaf-186	187	2	,	,	PUNCT
gujaf-186	187	3	the	the	DET
gujaf-186	187	4	study	study	NOUN
gujaf-186	187	5	explored	explore	VERB
gujaf-186	187	6	the	the	DET
gujaf-186	187	7	use	use	NOUN
gujaf-186	187	8	of	of	ADP
gujaf-186	187	9	tolerance	tolerance	NOUN
gujaf-186	187	10	value	value	NOUN
gujaf-186	187	11	and	and	CCONJ
gujaf-186	187	12	variance	variance	NOUN
gujaf-186	187	13	inflation	inflation	NOUN
gujaf-186	187	14	factor	factor	NOUN
gujaf-186	187	15	to	to	PART
gujaf-186	187	16	test	test	VERB
gujaf-186	187	17	for	for	ADP
gujaf-186	187	18	multicollinearity	multicollinearity	NOUN
gujaf-186	187	19	.	.	PUNCT
gujaf-186	188	1	the	the	DET
gujaf-186	188	2	table	table	NOUN
gujaf-186	188	3	is	be	AUX
gujaf-186	188	4	shown	show	VERB
gujaf-186	188	5	below	below	ADP
gujaf-186	188	6	.	.	PUNCT
gujaf-186	189	1	table	table	NOUN
gujaf-186	189	2	4	4	NUM
gujaf-186	189	3	:	:	PUNCT
gujaf-186	189	4	multicollinearity	multicollinearity	NOUN
gujaf-186	189	5	test	test	NOUN
gujaf-186	189	6	variable	variable	ADJ
gujaf-186	189	7	variance	variance	NOUN
gujaf-186	189	8	inflation	inflation	NOUN
gujaf-186	189	9	factor	factor	NOUN
gujaf-186	189	10	tolerance	tolerance	NOUN
gujaf-186	189	11	value	value	NOUN
gujaf-186	189	12	𝐹𝐸𝑀_𝐷𝐼𝑅	𝐹𝐸𝑀_𝐷𝐼𝑅	NUM
gujaf-186	189	13	1.86	1.86	NUM
gujaf-186	189	14	0.5367	0.5367	NUM
gujaf-186	189	15	𝐹𝐸𝑀_𝐴𝐶	𝐹𝐸𝑀_𝐴𝐶	PUNCT
gujaf-186	189	16	1.58	1.58	NUM
gujaf-186	189	17	0.6313	0.6313	NUM
gujaf-186	189	18	𝐹𝑂𝑅_𝐷𝐼𝑅	𝐹𝑂𝑅_𝐷𝐼𝑅	NUM
gujaf-186	189	19	1.22	1.22	NUM
gujaf-186	189	20	0.8166	0.8166	NUM
gujaf-186	189	21	𝐼𝑁𝐷_𝐷𝐼𝑅	𝐼𝑁𝐷_𝐷𝐼𝑅	PUNCT
gujaf-186	189	22	1.58	1.58	NUM
gujaf-186	189	23	0.6336	0.6336	NUM
gujaf-186	189	24	𝐵𝐸𝑋𝑃	𝐵𝐸𝑋𝑃	PROPN
gujaf-186	189	25	1.41	1.41	NUM
gujaf-186	189	26	0.8453	0.8453	NUM
gujaf-186	189	27	𝐵𝑀𝐸𝐸𝑇	𝐵𝑀𝐸𝐸𝑇	ADP
gujaf-186	189	28	1.58	1.58	NUM
gujaf-186	189	29	0.7100	0.7100	NUM
gujaf-186	189	30	variance	variance	NOUN
gujaf-186	189	31	inflation	inflation	NOUN
gujaf-186	189	32	factor	factor	NOUN
gujaf-186	189	33	(	(	PUNCT
gujaf-186	189	34	vif	vif	NOUN
gujaf-186	189	35	)	)	PUNCT
gujaf-186	189	36	and	and	CCONJ
gujaf-186	189	37	tolerance	tolerance	NOUN
gujaf-186	189	38	values	value	NOUN
gujaf-186	189	39	should	should	AUX
gujaf-186	189	40	be	be	AUX
gujaf-186	189	41	less	less	ADJ
gujaf-186	189	42	than	than	ADP
gujaf-186	189	43	10	10	NUM
gujaf-186	189	44	and	and	CCONJ
gujaf-186	189	45	1	1	NUM
gujaf-186	189	46	for	for	SCONJ
gujaf-186	189	47	the	the	DET
gujaf-186	189	48	data	datum	NOUN
gujaf-186	189	49	to	to	PART
gujaf-186	189	50	be	be	AUX
gujaf-186	189	51	free	free	ADJ
gujaf-186	189	52	from	from	ADP
gujaf-186	189	53	multicollinearity	multicollinearity	NOUN
gujaf-186	189	54	issues	issue	NOUN
gujaf-186	189	55	(	(	PUNCT
gujaf-186	189	56	gujarati	gujarati	PROPN
gujaf-186	189	57	,	,	PUNCT
gujaf-186	189	58	2004	2004	NUM
gujaf-186	189	59	)	)	PUNCT
gujaf-186	189	60	.	.	PUNCT
gujaf-186	190	1	from	from	ADP
gujaf-186	190	2	the	the	DET
gujaf-186	190	3	multicollinearity	multicollinearity	NOUN
gujaf-186	190	4	test	test	NOUN
gujaf-186	190	5	,	,	PUNCT
gujaf-186	190	6	the	the	DET
gujaf-186	190	7	vif	vif	NOUN
gujaf-186	190	8	and	and	CCONJ
gujaf-186	190	9	tv	tv	NOUN
gujaf-186	190	10	values	value	NOUN
gujaf-186	190	11	are	be	AUX
gujaf-186	190	12	<	<	X
gujaf-186	190	13	10	10	NUM
gujaf-186	190	14	and	and	CCONJ
gujaf-186	190	15	<	<	X
gujaf-186	190	16	1	1	NUM
gujaf-186	190	17	.	.	PUNCT
gujaf-186	191	1	this	this	PRON
gujaf-186	191	2	suggests	suggest	VERB
gujaf-186	191	3	absence	absence	NOUN
gujaf-186	191	4	of	of	ADP
gujaf-186	191	5	multicollinearity	multicollinearity	NOUN
gujaf-186	191	6	as	as	SCONJ
gujaf-186	191	7	opined	opine	VERB
gujaf-186	191	8	by	by	ADP
gujaf-186	191	9	gujarati	gujarati	PROPN
gujaf-186	191	10	(	(	PUNCT
gujaf-186	191	11	2004	2004	NUM
gujaf-186	191	12	)	)	PUNCT
gujaf-186	191	13	.	.	PUNCT
gujaf-186	192	1	4.3	4.3	NUM
gujaf-186	192	2	.	.	PUNCT
gujaf-186	193	1	regression	regression	NOUN
gujaf-186	193	2	results	result	NOUN
gujaf-186	193	3	table	table	VERB
gujaf-186	193	4	4	4	NUM
gujaf-186	193	5	present	present	ADJ
gujaf-186	193	6	the	the	DET
gujaf-186	193	7	regression	regression	NOUN
gujaf-186	193	8	results	result	NOUN
gujaf-186	193	9	of	of	ADP
gujaf-186	193	10	our	our	PRON
gujaf-186	193	11	models	model	NOUN
gujaf-186	193	12	of	of	ADP
gujaf-186	193	13	the	the	DET
gujaf-186	193	14	study	study	NOUN
gujaf-186	193	15	.	.	PUNCT
gujaf-186	194	1	the	the	DET
gujaf-186	194	2	pooled	pooled	ADJ
gujaf-186	194	3	regression	regression	NOUN
gujaf-186	194	4	,	,	PUNCT
gujaf-186	194	5	fixed	fix	VERB
gujaf-186	194	6	effect	effect	NOUN
gujaf-186	194	7	and	and	CCONJ
gujaf-186	194	8	random	random	ADJ
gujaf-186	194	9	effect	effect	NOUN
gujaf-186	194	10	models	model	NOUN
gujaf-186	194	11	were	be	AUX
gujaf-186	194	12	run	run	VERB
gujaf-186	194	13	in	in	ADP
gujaf-186	194	14	tandem	tandem	NOUN
gujaf-186	194	15	with	with	ADP
gujaf-186	194	16	balancespanel	balancespanel	NOUN
gujaf-186	194	17	data	datum	NOUN
gujaf-186	194	18	analysis	analysis	NOUN
gujaf-186	194	19	.	.	PUNCT
gujaf-186	195	1	gusau	gusau	ADJ
gujaf-186	195	2	journal	journal	PROPN
gujaf-186	195	3	of	of	ADP
gujaf-186	195	4	accounting	accounting	NOUN
gujaf-186	195	5	and	and	CCONJ
gujaf-186	195	6	finance	finance	NOUN
gujaf-186	195	7	,	,	PUNCT
gujaf-186	195	8	vol	vol	NOUN
gujaf-186	195	9	.	.	PROPN
gujaf-186	195	10	3	3	NUM
gujaf-186	195	11	,	,	PUNCT
gujaf-186	195	12	issue	issue	NOUN
gujaf-186	195	13	3	3	NUM
gujaf-186	195	14	,	,	PUNCT
gujaf-186	195	15	october	october	PROPN
gujaf-186	195	16	,	,	PUNCT
gujaf-186	195	17	2022	2022	NUM
gujaf-186	195	18	233	233	NUM
gujaf-186	195	19	table	table	NOUN
gujaf-186	195	20	4	4	NUM
gujaf-186	195	21	:	:	PUNCT
gujaf-186	195	22	ordinary	ordinary	ADJ
gujaf-186	195	23	least	least	ADJ
gujaf-186	195	24	square	square	ADJ
gujaf-186	195	25	results	result	NOUN
gujaf-186	195	26	independent	independent	ADJ
gujaf-186	195	27	var	var	NOUN
gujaf-186	195	28	.	.	PUNCT
gujaf-186	196	1	expected	expect	VERB
gujaf-186	196	2	sign	sign	NOUN
gujaf-186	196	3	pooled	pool	VERB
gujaf-186	196	4	ols	ol	NOUN
gujaf-186	196	5	fixed	fix	VERB
gujaf-186	196	6	effect	effect	NOUN
gujaf-186	196	7	random	random	ADJ
gujaf-186	196	8	effect	effect	NOUN
gujaf-186	196	9	𝐹𝐸𝑀_𝐷𝐼𝑅	𝐹𝐸𝑀_𝐷𝐼𝑅	PUNCT
gujaf-186	196	10	+	+	CCONJ
gujaf-186	196	11	0.0785	0.0785	NUM
gujaf-186	196	12	(	(	PUNCT
gujaf-186	196	13	0.185	0.185	NUM
gujaf-186	196	14	)	)	PUNCT
gujaf-186	196	15	0.1698	0.1698	NUM
gujaf-186	196	16	(	(	PUNCT
gujaf-186	196	17	0.001	0.001	NUM
gujaf-186	196	18	)	)	PUNCT
gujaf-186	196	19	*	*	PUNCT
gujaf-186	197	1	*	*	PUNCT
gujaf-186	197	2	*	*	PUNCT
gujaf-186	197	3	0.1591	0.1591	NUM
gujaf-186	197	4	(	(	PUNCT
gujaf-186	197	5	0.001	0.001	NUM
gujaf-186	197	6	)	)	PUNCT
gujaf-186	197	7	*	*	PUNCT
gujaf-186	198	1	*	*	PUNCT
gujaf-186	198	2	*	*	NOUN
gujaf-186	198	3	𝐹𝐸𝑀_𝐴𝐶	𝐹𝐸𝑀_𝐴𝐶	NOUN
gujaf-186	198	4	+	+	NUM
gujaf-186	198	5	0.7939	0.7939	NUM
gujaf-186	198	6	(	(	PUNCT
gujaf-186	198	7	0.065	0.065	NUM
gujaf-186	198	8	)	)	PUNCT
gujaf-186	198	9	*	*	PUNCT
gujaf-186	198	10	0.0908	0.0908	NUM
gujaf-186	198	11	(	(	PUNCT
gujaf-186	198	12	0.003	0.003	NUM
gujaf-186	198	13	)	)	PUNCT
gujaf-186	198	14	*	*	PUNCT
gujaf-186	199	1	*	*	PUNCT
gujaf-186	199	2	*	*	PUNCT
gujaf-186	199	3	0.0868	0.0868	NUM
gujaf-186	199	4	(	(	PUNCT
gujaf-186	199	5	0.002	0.002	NUM
gujaf-186	199	6	)	)	PUNCT
gujaf-186	199	7	*	*	PUNCT
gujaf-186	200	1	*	*	PUNCT
gujaf-186	200	2	*	*	X
gujaf-186	200	3	𝐹𝑂𝑅_𝐷𝐼𝑅	𝐹𝑂𝑅_𝐷𝐼𝑅	NUM
gujaf-186	200	4	+	+	NUM
gujaf-186	200	5	-0.0356	-0.0356	NOUN
gujaf-186	200	6	(	(	PUNCT
gujaf-186	200	7	0.432	0.432	NUM
gujaf-186	200	8	)	)	PUNCT
gujaf-186	200	9	0.0248	0.0248	NUM
gujaf-186	200	10	(	(	PUNCT
gujaf-186	200	11	0.478	0.478	NUM
gujaf-186	200	12	)	)	PUNCT
gujaf-186	200	13	0.0191	0.0191	NUM
gujaf-186	200	14	(	(	PUNCT
gujaf-186	200	15	0.559	0.559	NUM
gujaf-186	200	16	)	)	PUNCT
gujaf-186	200	17	𝐼𝑁𝐷_𝐷𝐼𝑅	𝐼𝑁𝐷_𝐷𝐼𝑅	PUNCT
gujaf-186	200	18	+	+	CCONJ
gujaf-186	200	19	0.0163	0.0163	NUM
gujaf-186	200	20	(	(	PUNCT
gujaf-186	200	21	0.762	0.762	NUM
gujaf-186	200	22	)	)	PUNCT
gujaf-186	200	23	0.1429	0.1429	NUM
gujaf-186	200	24	(	(	PUNCT
gujaf-186	200	25	0.002	0.002	NUM
gujaf-186	200	26	)	)	PUNCT
gujaf-186	200	27	*	*	PUNCT
gujaf-186	201	1	*	*	PUNCT
gujaf-186	201	2	*	*	PUNCT
gujaf-186	201	3	0.1260	0.1260	NUM
gujaf-186	201	4	(	(	PUNCT
gujaf-186	201	5	0.003	0.003	NUM
gujaf-186	201	6	)	)	PUNCT
gujaf-186	201	7	*	*	PUNCT
gujaf-186	201	8	*	*	PUNCT
gujaf-186	201	9	*	*	PUNCT
gujaf-186	201	10	𝐵𝐸𝑋𝑃	𝐵𝐸𝑋𝑃	PROPN
gujaf-186	201	11	+	+	CCONJ
gujaf-186	201	12	0.0112	0.0112	NUM
gujaf-186	201	13	(	(	PUNCT
gujaf-186	201	14	0.753	0.753	NUM
gujaf-186	201	15	)	)	PUNCT
gujaf-186	201	16	-0.0854	-0.0854	PUNCT
gujaf-186	201	17	(	(	PUNCT
gujaf-186	201	18	0.792	0.792	NUM
gujaf-186	201	19	)	)	PUNCT
gujaf-186	201	20	-0.0056	-0.0056	PROPN
gujaf-186	201	21	(	(	PUNCT
gujaf-186	201	22	0.848	0.848	NUM
gujaf-186	201	23	)	)	PUNCT
gujaf-186	201	24	𝐵𝑀𝐸𝐸𝑇	𝐵𝑀𝐸𝐸𝑇	VERB
gujaf-186	201	25	+	+	CCONJ
gujaf-186	201	26	0.0303	0.0303	NUM
gujaf-186	201	27	(	(	PUNCT
gujaf-186	201	28	0.751	0.751	NUM
gujaf-186	201	29	)	)	PUNCT
gujaf-186	201	30	-0.0698	-0.0698	NOUN
gujaf-186	201	31	(	(	PUNCT
gujaf-186	201	32	0.352	0.352	NUM
gujaf-186	201	33	)	)	PUNCT
gujaf-186	201	34	-0.0487	-0.0487	NOUN
gujaf-186	202	1	(	(	PUNCT
gujaf-186	202	2	0.491	0.491	NUM
gujaf-186	202	3	)	)	PUNCT
gujaf-186	202	4	no	no	NOUN
gujaf-186	202	5	.	.	NOUN
gujaf-186	202	6	of	of	ADP
gujaf-186	202	7	observations	observation	NOUN
gujaf-186	202	8	120	120	NUM
gujaf-186	202	9	120	120	NUM
gujaf-186	202	10	120	120	NUM
gujaf-186	202	11	adj	adj	X
gujaf-186	202	12	.	.	PUNCT
gujaf-186	202	13	r.	r.	PROPN
gujaf-186	202	14	sq,/r.sq	sq,/r.sq	PROPN
gujaf-186	202	15	7.6	7.6	NUM
gujaf-186	202	16	%	%	NOUN
gujaf-186	202	17	27.53	27.53	NUM
gujaf-186	202	18	%	%	NOUN
gujaf-186	202	19	9.15	9.15	NUM
gujaf-186	202	20	%	%	NOUN
gujaf-186	202	21	f.	f.	PROPN
gujaf-186	202	22	value	value	PROPN
gujaf-186	202	23	2.63	2.63	NUM
gujaf-186	202	24	*	*	NOUN
gujaf-186	202	25	*	*	PUNCT
gujaf-186	202	26	5.95	5.95	NUM
gujaf-186	202	27	*	*	PUNCT
gujaf-186	202	28	*	*	PUNCT
gujaf-186	202	29	*	*	PUNCT
gujaf-186	202	30	35.80	35.80	NUM
gujaf-186	202	31	*	*	PUNCT
gujaf-186	202	32	*	*	PUNCT
gujaf-186	202	33	*	*	PUNCT
gujaf-186	202	34	heteroskedasti	heteroskedasti	PROPN
gujaf-186	202	35	city	city	PROPN
gujaf-186	202	36	0.50	0.50	NUM
gujaf-186	202	37	hausman	hausman	PROPN
gujaf-186	202	38	test	test	PROPN
gujaf-186	202	39	2.22	2.22	NUM
gujaf-186	202	40	lang	lang	PROPN
gujaf-186	202	41	.	.	PUNCT
gujaf-186	203	1	test	test	PROPN
gujaf-186	203	2	r.e	r.e	PROPN
gujaf-186	203	3	.	.	PUNCT
gujaf-186	204	1	162.55	162.55	NUM
gujaf-186	204	2	*	*	NOUN
gujaf-186	204	3	*	*	PUNCT
gujaf-186	204	4	*	*	PUNCT
gujaf-186	204	5	the	the	DET
gujaf-186	204	6	pooled	pool	VERB
gujaf-186	204	7	ols	ol	NOUN
gujaf-186	204	8	was	be	AUX
gujaf-186	204	9	run	run	VERB
gujaf-186	204	10	which	which	PRON
gujaf-186	204	11	did	do	AUX
gujaf-186	204	12	not	not	PART
gujaf-186	204	13	suffer	suffer	VERB
gujaf-186	204	14	from	from	ADP
gujaf-186	204	15	heteroskedastcity	heteroskedastcity	NOUN
gujaf-186	204	16	problem	problem	NOUN
gujaf-186	204	17	.	.	PUNCT
gujaf-186	205	1	thehypothesis	thehypothesis	NOUN
gujaf-186	205	2	for	for	ADP
gujaf-186	205	3	the	the	DET
gujaf-186	205	4	existence	existence	NOUN
gujaf-186	205	5	of	of	ADP
gujaf-186	205	6	constant	constant	ADJ
gujaf-186	205	7	variance	variance	NOUN
gujaf-186	205	8	could	could	AUX
gujaf-186	205	9	not	not	PART
gujaf-186	205	10	be	be	AUX
gujaf-186	205	11	rejected	reject	VERB
gujaf-186	205	12	given	give	VERB
gujaf-186	205	13	a	a	DET
gujaf-186	205	14	chi2value	chi2value	NOUN
gujaf-186	205	15	of	of	ADP
gujaf-186	205	16	0.50	0.50	NUM
gujaf-186	205	17	and	and	CCONJ
gujaf-186	205	18	prob	prob	PROPN
gujaf-186	205	19	>	>	X
gujaf-186	205	20	ch2	ch2	PROPN
gujaf-186	205	21	of	of	ADP
gujaf-186	205	22	0.4787	0.4787	NUM
gujaf-186	205	23	which	which	PRON
gujaf-186	205	24	is	be	AUX
gujaf-186	205	25	insignificant	insignificant	ADJ
gujaf-186	205	26	at	at	ADP
gujaf-186	205	27	all	all	DET
gujaf-186	205	28	levels	level	NOUN
gujaf-186	205	29	.	.	PUNCT
gujaf-186	206	1	the	the	DET
gujaf-186	206	2	fixedeffect	fixedeffect	PROPN
gujaf-186	206	3	regression	regression	NOUN
gujaf-186	206	4	model	model	NOUN
gujaf-186	206	5	was	be	AUX
gujaf-186	206	6	run	run	VERB
gujaf-186	206	7	alongside	alongside	ADP
gujaf-186	206	8	the	the	DET
gujaf-186	206	9	random	random	ADJ
gujaf-186	206	10	effect	effect	NOUN
gujaf-186	206	11	regression	regression	NOUN
gujaf-186	206	12	model	model	NOUN
gujaf-186	206	13	.	.	PUNCT
gujaf-186	207	1	similarly	similarly	ADV
gujaf-186	207	2	,	,	PUNCT
gujaf-186	207	3	to	to	ADP
gujaf-186	207	4	the	the	DET
gujaf-186	207	5	hettest	hettest	NOUN
gujaf-186	207	6	,	,	PUNCT
gujaf-186	207	7	the	the	DET
gujaf-186	207	8	results	result	NOUN
gujaf-186	207	9	of	of	ADP
gujaf-186	207	10	the	the	DET
gujaf-186	207	11	hausman	hausman	PROPN
gujaf-186	207	12	specification	specification	NOUN
gujaf-186	207	13	test	test	NOUN
gujaf-186	207	14	showed	show	VERB
gujaf-186	207	15	a	a	DET
gujaf-186	207	16	chi2value	chi2value	NOUN
gujaf-186	207	17	of	of	ADP
gujaf-186	207	18	2.22	2.22	NUM
gujaf-186	207	19	and	and	CCONJ
gujaf-186	207	20	prob	prob	NOUN
gujaf-186	207	21	>	>	X
gujaf-186	207	22	ch2	ch2	PROPN
gujaf-186	207	23	of	of	ADP
gujaf-186	207	24	08982	08982	NUM
gujaf-186	207	25	which	which	PRON
gujaf-186	207	26	is	be	AUX
gujaf-186	207	27	insignificant	insignificant	ADJ
gujaf-186	207	28	at	at	ADP
gujaf-186	207	29	all	all	DET
gujaf-186	207	30	levels	level	NOUN
gujaf-186	207	31	.	.	PUNCT
gujaf-186	208	1	the	the	DET
gujaf-186	208	2	hypothesis	hypothesis	NOUN
gujaf-186	208	3	for	for	ADP
gujaf-186	208	4	differences	difference	NOUN
gujaf-186	208	5	in	in	ADP
gujaf-186	208	6	coefficients	coefficient	NOUN
gujaf-186	208	7	not	not	PART
gujaf-186	208	8	systematic	systematic	ADJ
gujaf-186	208	9	could	could	AUX
gujaf-186	208	10	not	not	PART
gujaf-186	208	11	be	be	AUX
gujaf-186	208	12	rejected	reject	VERB
gujaf-186	208	13	.	.	PUNCT
gujaf-186	209	1	therefore	therefore	ADV
gujaf-186	209	2	,	,	PUNCT
gujaf-186	209	3	the	the	DET
gujaf-186	209	4	random	random	ADJ
gujaf-186	209	5	effect	effect	NOUN
gujaf-186	209	6	regression	regression	NOUN
gujaf-186	209	7	was	be	AUX
gujaf-186	209	8	taken	take	VERB
gujaf-186	209	9	for	for	ADP
gujaf-186	209	10	instead	instead	ADV
gujaf-186	209	11	of	of	ADP
gujaf-186	209	12	fixed	fix	VERB
gujaf-186	209	13	effect	effect	NOUN
gujaf-186	209	14	regression	regression	NOUN
gujaf-186	209	15	result	result	NOUN
gujaf-186	209	16	.	.	PUNCT
gujaf-186	210	1	furthermore	furthermore	ADV
gujaf-186	210	2	,	,	PUNCT
gujaf-186	210	3	the	the	DET
gujaf-186	210	4	breusch	breusch	NOUN
gujaf-186	210	5	and	and	CCONJ
gujaf-186	210	6	pagan	pagan	VERB
gujaf-186	210	7	langrangian	langrangian	PROPN
gujaf-186	210	8	multiplier	multipli	ADJ
gujaf-186	210	9	test	test	NOUN
gujaf-186	210	10	for	for	ADP
gujaf-186	210	11	random	random	ADJ
gujaf-186	210	12	effect	effect	NOUN
gujaf-186	210	13	was	be	AUX
gujaf-186	210	14	carried	carry	VERB
gujaf-186	210	15	out	out	ADP
gujaf-186	210	16	.	.	PUNCT
gujaf-186	211	1	the	the	DET
gujaf-186	211	2	results	result	NOUN
gujaf-186	211	3	showed	show	VERB
gujaf-186	211	4	a	a	DET
gujaf-186	211	5	chi2	chi2	NOUN
gujaf-186	211	6	value	value	NOUN
gujaf-186	211	7	of	of	ADP
gujaf-186	211	8	162.55	162.55	NUM
gujaf-186	211	9	and	and	CCONJ
gujaf-186	211	10	prob	prob	NOUN
gujaf-186	211	11	>	>	X
gujaf-186	211	12	ch2	ch2	PROPN
gujaf-186	211	13	of	of	ADP
gujaf-186	211	14	0.000	0.000	NUM
gujaf-186	211	15	which	which	PRON
gujaf-186	211	16	is	be	AUX
gujaf-186	211	17	significant	significant	ADJ
gujaf-186	211	18	at	at	ADP
gujaf-186	211	19	less	less	ADJ
gujaf-186	211	20	than	than	ADP
gujaf-186	211	21	1	1	NUM
gujaf-186	211	22	%	%	NOUN
gujaf-186	211	23	.	.	PUNCT
gujaf-186	212	1	the	the	DET
gujaf-186	212	2	hypothesis	hypothesis	NOUN
gujaf-186	212	3	proposingrandom	proposingrandom	ADJ
gujaf-186	212	4	effect	effect	NOUN
gujaf-186	212	5	regression	regression	NOUN
gujaf-186	212	6	was	be	AUX
gujaf-186	212	7	rejected	reject	VERB
gujaf-186	212	8	gusau	gusau	ADJ
gujaf-186	212	9	journal	journal	NOUN
gujaf-186	212	10	of	of	ADP
gujaf-186	212	11	accounting	accounting	NOUN
gujaf-186	212	12	and	and	CCONJ
gujaf-186	212	13	finance	finance	NOUN
gujaf-186	212	14	,	,	PUNCT
gujaf-186	212	15	vol	vol	NOUN
gujaf-186	212	16	.	.	PROPN
gujaf-186	213	1	3	3	NUM
gujaf-186	213	2	,	,	PUNCT
gujaf-186	213	3	issue	issue	NOUN
gujaf-186	213	4	3	3	NUM
gujaf-186	213	5	,	,	PUNCT
gujaf-186	213	6	october	october	PROPN
gujaf-186	213	7	,	,	PUNCT
gujaf-186	213	8	2022	2022	NUM
gujaf-186	213	9	234	234	NUM
gujaf-186	213	10	in	in	ADP
gujaf-186	213	11	favor	favor	NOUN
gujaf-186	213	12	of	of	ADP
gujaf-186	213	13	random	random	ADJ
gujaf-186	213	14	effect	effect	NOUN
gujaf-186	213	15	regression	regression	NOUN
gujaf-186	213	16	result	result	NOUN
gujaf-186	213	17	for	for	ADP
gujaf-186	213	18	analysis	analysis	NOUN
gujaf-186	213	19	.	.	PUNCT
gujaf-186	214	1	4.4	4.4	NUM
gujaf-186	214	2	discussion	discussion	NOUN
gujaf-186	214	3	of	of	ADP
gujaf-186	214	4	findings	finding	NOUN
gujaf-186	214	5	the	the	DET
gujaf-186	214	6	coefficient	coefficient	NOUN
gujaf-186	214	7	for	for	ADP
gujaf-186	214	8	female	female	ADJ
gujaf-186	214	9	directorship	directorship	NOUN
gujaf-186	214	10	is	be	AUX
gujaf-186	214	11	0.1591	0.1591	NUM
gujaf-186	214	12	which	which	PRON
gujaf-186	214	13	is	be	AUX
gujaf-186	214	14	significant	significant	ADJ
gujaf-186	214	15	at	at	ADP
gujaf-186	214	16	1	1	NUM
gujaf-186	214	17	%	%	NOUN
gujaf-186	214	18	(	(	PUNCT
gujaf-186	214	19	0.000	0.000	NUM
gujaf-186	214	20	)	)	PUNCT
gujaf-186	214	21	.	.	PUNCT
gujaf-186	215	1	this	this	PRON
gujaf-186	215	2	indicates	indicate	VERB
gujaf-186	215	3	that	that	SCONJ
gujaf-186	215	4	female	female	ADJ
gujaf-186	215	5	directors	director	NOUN
gujaf-186	215	6	favorcorporate	favorcorporate	VERB
gujaf-186	215	7	sustainability	sustainability	NOUN
gujaf-186	215	8	reporting	reporting	NOUN
gujaf-186	215	9	.	.	PUNCT
gujaf-186	216	1	this	this	DET
gujaf-186	216	2	isin	isin	PROPN
gujaf-186	216	3	line	line	NOUN
gujaf-186	216	4	with	with	ADP
gujaf-186	216	5	our	our	PRON
gujaf-186	216	6	aprior	aprior	ADJ
gujaf-186	216	7	expectation	expectation	NOUN
gujaf-186	216	8	.	.	PUNCT
gujaf-186	217	1	hypothesis	hypothesis	NOUN
gujaf-186	217	2	one	one	NUM
gujaf-186	217	3	,	,	PUNCT
gujaf-186	217	4	which	which	PRON
gujaf-186	217	5	states	state	VERB
gujaf-186	217	6	that	that	SCONJ
gujaf-186	217	7	female	female	ADJ
gujaf-186	217	8	directorship	directorship	NOUN
gujaf-186	217	9	,	,	PUNCT
gujaf-186	217	10	does	do	AUX
gujaf-186	217	11	not	not	PART
gujaf-186	217	12	have	have	VERB
gujaf-186	217	13	significant	significant	ADJ
gujaf-186	217	14	effect	effect	NOUN
gujaf-186	217	15	on	on	ADP
gujaf-186	217	16	corporate	corporate	ADJ
gujaf-186	217	17	sustainability	sustainability	NOUN
gujaf-186	217	18	reporting	reporting	NOUN
gujaf-186	217	19	of	of	ADP
gujaf-186	217	20	companies	company	NOUN
gujaf-186	217	21	in	in	ADP
gujaf-186	217	22	africa	africa	PROPN
gujaf-186	217	23	is	be	AUX
gujaf-186	217	24	hereby	hereby	ADV
gujaf-186	217	25	rejected	reject	VERB
gujaf-186	217	26	.	.	PUNCT
gujaf-186	218	1	our	our	PRON
gujaf-186	218	2	result	result	NOUN
gujaf-186	218	3	corroborates	corroborate	VERB
gujaf-186	218	4	the	the	DET
gujaf-186	218	5	postulations	postulation	NOUN
gujaf-186	218	6	of	of	ADP
gujaf-186	218	7	resource	resource	NOUN
gujaf-186	218	8	dependancy	dependancy	NOUN
gujaf-186	218	9	theory	theory	NOUN
gujaf-186	218	10	that	that	SCONJ
gujaf-186	218	11	diverse	diverse	ADJ
gujaf-186	218	12	boards	board	NOUN
gujaf-186	218	13	provide	provide	VERB
gujaf-186	218	14	more	more	ADV
gujaf-186	218	15	valuable	valuable	ADJ
gujaf-186	218	16	resources	resource	NOUN
gujaf-186	218	17	;	;	PUNCT
gujaf-186	218	18	hence	hence	ADV
gujaf-186	218	19	,	,	PUNCT
gujaf-186	218	20	impact	impact	NOUN
gujaf-186	218	21	on	on	ADP
gujaf-186	218	22	corporate	corporate	ADJ
gujaf-186	218	23	reporting	reporting	NOUN
gujaf-186	218	24	outcomes	outcome	NOUN
gujaf-186	218	25	.	.	PUNCT
gujaf-186	219	1	the	the	DET
gujaf-186	219	2	coefficient	coefficient	NOUN
gujaf-186	219	3	for	for	ADP
gujaf-186	219	4	female	female	ADJ
gujaf-186	219	5	presence	presence	NOUN
gujaf-186	219	6	in	in	ADP
gujaf-186	219	7	audit	audit	NOUN
gujaf-186	219	8	committee	committee	NOUN
gujaf-186	219	9	is	be	AUX
gujaf-186	219	10	0.0868	0.0868	NUM
gujaf-186	219	11	which	which	PRON
gujaf-186	219	12	is	be	AUX
gujaf-186	219	13	significant	significant	ADJ
gujaf-186	219	14	at	at	ADP
gujaf-186	219	15	1	1	NUM
gujaf-186	219	16	%	%	NOUN
gujaf-186	219	17	(	(	PUNCT
gujaf-186	219	18	0.002	0.002	NUM
gujaf-186	219	19	)	)	PUNCT
gujaf-186	219	20	.	.	PUNCT
gujaf-186	220	1	this	this	PRON
gujaf-186	220	2	indicates	indicate	VERB
gujaf-186	220	3	that	that	SCONJ
gujaf-186	220	4	female	female	ADJ
gujaf-186	220	5	presence	presence	NOUN
gujaf-186	220	6	in	in	ADP
gujaf-186	220	7	audit	audit	NOUN
gujaf-186	220	8	committee	committee	NOUN
gujaf-186	220	9	improves	improve	VERB
gujaf-186	220	10	firms	firm	NOUN
gujaf-186	220	11	corporate	corporate	ADJ
gujaf-186	220	12	sustainability	sustainability	NOUN
gujaf-186	220	13	reporting	reporting	NOUN
gujaf-186	220	14	.	.	PUNCT
gujaf-186	221	1	this	this	PRON
gujaf-186	221	2	is	be	AUX
gujaf-186	221	3	also	also	ADV
gujaf-186	221	4	in	in	ADP
gujaf-186	221	5	line	line	NOUN
gujaf-186	221	6	with	with	ADP
gujaf-186	221	7	our	our	PRON
gujaf-186	221	8	apriorexpectation	apriorexpectation	NOUN
gujaf-186	221	9	.	.	PUNCT
gujaf-186	222	1	hypothesis	hypothesis	NOUN
gujaf-186	222	2	two	two	NUM
gujaf-186	222	3	,	,	PUNCT
gujaf-186	222	4	which	which	PRON
gujaf-186	222	5	states	state	VERB
gujaf-186	222	6	that	that	SCONJ
gujaf-186	222	7	female	female	ADJ
gujaf-186	222	8	presence	presence	NOUN
gujaf-186	222	9	in	in	ADP
gujaf-186	222	10	audit	audit	NOUN
gujaf-186	222	11	committeedoes	committeedoe	NOUN
gujaf-186	222	12	not	not	PART
gujaf-186	222	13	have	have	VERB
gujaf-186	222	14	significant	significant	ADJ
gujaf-186	222	15	effect	effect	NOUN
gujaf-186	222	16	on	on	ADP
gujaf-186	222	17	corporate	corporate	ADJ
gujaf-186	222	18	sustainability	sustainability	NOUN
gujaf-186	222	19	reporting	reporting	NOUN
gujaf-186	222	20	of	of	ADP
gujaf-186	222	21	companies	company	NOUN
gujaf-186	222	22	in	in	ADP
gujaf-186	222	23	africa	africa	PROPN
gujaf-186	222	24	is	be	AUX
gujaf-186	222	25	hereby	hereby	ADV
gujaf-186	222	26	rejected	reject	VERB
gujaf-186	222	27	.	.	PUNCT
gujaf-186	223	1	similar	similar	ADJ
gujaf-186	223	2	to	to	ADP
gujaf-186	223	3	the	the	DET
gujaf-186	223	4	first	first	ADJ
gujaf-186	223	5	hypothesis	hypothesis	NOUN
gujaf-186	223	6	,	,	PUNCT
gujaf-186	223	7	evidence	evidence	NOUN
gujaf-186	223	8	provided	provide	VERB
gujaf-186	223	9	corroborates	corroborate	VERB
gujaf-186	223	10	the	the	DET
gujaf-186	223	11	postulations	postulation	NOUN
gujaf-186	223	12	of	of	ADP
gujaf-186	223	13	resource	resource	NOUN
gujaf-186	223	14	dependency	dependency	NOUN
gujaf-186	223	15	theory	theory	NOUN
gujaf-186	223	16	which	which	PRON
gujaf-186	223	17	states	state	VERB
gujaf-186	223	18	that	that	SCONJ
gujaf-186	223	19	reporting	report	VERB
gujaf-186	223	20	outcomes	outcome	NOUN
gujaf-186	223	21	are	be	AUX
gujaf-186	223	22	dependent	dependent	ADJ
gujaf-186	223	23	on	on	ADP
gujaf-186	223	24	available	available	ADJ
gujaf-186	223	25	human	human	ADJ
gujaf-186	223	26	resources	resource	NOUN
gujaf-186	223	27	at	at	ADP
gujaf-186	223	28	the	the	DET
gujaf-186	223	29	board	board	NOUN
gujaf-186	223	30	level.evidence	level.evidence	NOUN
gujaf-186	223	31	provided	provide	VERB
gujaf-186	223	32	on	on	ADP
gujaf-186	223	33	hypotheses	hypothesis	NOUN
gujaf-186	223	34	one	one	NUM
gujaf-186	223	35	and	and	CCONJ
gujaf-186	223	36	two	two	NUM
gujaf-186	223	37	is	be	AUX
gujaf-186	223	38	consistent	consistent	ADJ
gujaf-186	223	39	with	with	ADP
gujaf-186	223	40	that	that	PRON
gujaf-186	223	41	of	of	ADP
gujaf-186	223	42	vitolla	vitolla	NOUN
gujaf-186	223	43	,	,	PUNCT
gujaf-186	223	44	raimo	raimo	VERB
gujaf-186	223	45	and	and	CCONJ
gujaf-186	223	46	rubino	rubino	ADJ
gujaf-186	223	47	(	(	PUNCT
gujaf-186	223	48	2019	2019	NUM
gujaf-186	223	49	)	)	PUNCT
gujaf-186	223	50	,	,	PUNCT
gujaf-186	224	1	haque	haque	PROPN
gujaf-186	224	2	and	and	CCONJ
gujaf-186	224	3	jones	jones	PROPN
gujaf-186	224	4	(	(	PUNCT
gujaf-186	224	5	2020	2020	NUM
gujaf-186	224	6	)	)	PUNCT
gujaf-186	224	7	,	,	PUNCT
gujaf-186	224	8	khan	khan	PROPN
gujaf-186	224	9	,	,	PUNCT
gujaf-186	224	10	khan	khan	PROPN
gujaf-186	224	11	and	and	CCONJ
gujaf-186	224	12	senturk	senturk	PROPN
gujaf-186	224	13	(	(	PUNCT
gujaf-186	224	14	2019	2019	NUM
gujaf-186	224	15	)	)	PUNCT
gujaf-186	224	16	,	,	PUNCT
gujaf-186	224	17	issa	issa	ADJ
gujaf-186	224	18	and	and	CCONJ
gujaf-186	224	19	fang	fang	X
gujaf-186	224	20	(	(	PUNCT
gujaf-186	224	21	2019	2019	NUM
gujaf-186	224	22	)	)	PUNCT
gujaf-186	224	23	,	,	PUNCT
gujaf-186	224	24	debosky	debosky	NOUN
gujaf-186	224	25	,	,	PUNCT
gujaf-186	224	26	luo	luo	PROPN
gujaf-186	224	27	and	and	CCONJ
gujaf-186	224	28	wang	wang	PROPN
gujaf-186	224	29	,	,	PUNCT
gujaf-186	224	30	j.	j.	PROPN
gujaf-186	224	31	(	(	PUNCT
gujaf-186	224	32	2018	2018	NUM
gujaf-186	224	33	)	)	PUNCT
gujaf-186	224	34	,	,	PUNCT
gujaf-186	224	35	aribi	aribi	NOUN
gujaf-186	224	36	,	,	PUNCT
gujaf-186	224	37	alqataminand	alqataminand	ADJ
gujaf-186	224	38	arun	arun	NOUN
gujaf-186	224	39	(	(	PUNCT
gujaf-186	224	40	2018	2018	NUM
gujaf-186	224	41	)	)	PUNCT
gujaf-186	224	42	,	,	PUNCT
gujaf-186	224	43	ibrahim	ibrahim	PROPN
gujaf-186	224	44	and	and	CCONJ
gujaf-186	224	45	hanefah	hanefah	ADJ
gujaf-186	224	46	(	(	PUNCT
gujaf-186	224	47	2016	2016	NUM
gujaf-186	224	48	)	)	PUNCT
gujaf-186	224	49	,	,	PUNCT
gujaf-186	224	50	rao	rao	NOUN
gujaf-186	224	51	and	and	CCONJ
gujaf-186	224	52	tilt	tilt	NOUN
gujaf-186	224	53	(	(	PUNCT
gujaf-186	224	54	2016	2016	NUM
gujaf-186	224	55	)	)	PUNCT
gujaf-186	224	56	,	,	PUNCT
gujaf-186	224	57	hossain	hossain	PROPN
gujaf-186	224	58	,	,	PUNCT
gujaf-186	224	59	al	al	PROPN
gujaf-186	224	60	farooque	farooque	NOUN
gujaf-186	224	61	,	,	PUNCT
gujaf-186	224	62	momin	momin	NOUN
gujaf-186	224	63	and	and	CCONJ
gujaf-186	224	64	almotairy	almotairy	NOUN
gujaf-186	224	65	(	(	PUNCT
gujaf-186	224	66	2017	2017	NUM
gujaf-186	224	67	)	)	PUNCT
gujaf-186	224	68	,	,	PUNCT
gujaf-186	224	69	gerwanski	gerwanski	NOUN
gujaf-186	224	70	,	,	PUNCT
gujaf-186	224	71	kordsachia	kordsachia	NOUN
gujaf-186	224	72	and	and	CCONJ
gujaf-186	224	73	velte	velte	NOUN
gujaf-186	224	74	(	(	PUNCT
gujaf-186	224	75	2019	2019	NUM
gujaf-186	224	76	)	)	PUNCT
gujaf-186	224	77	.	.	PUNCT
gujaf-186	225	1	however	however	ADV
gujaf-186	225	2	,	,	PUNCT
gujaf-186	225	3	our	our	PRON
gujaf-186	225	4	results	result	NOUN
gujaf-186	225	5	are	be	AUX
gujaf-186	225	6	contrary	contrary	ADJ
gujaf-186	225	7	to	to	ADP
gujaf-186	225	8	that	that	PRON
gujaf-186	225	9	of	of	ADP
gujaf-186	225	10	zaid	zaid	PROPN
gujaf-186	225	11	,	,	PUNCT
gujaf-186	225	12	wang	wang	PROPN
gujaf-186	225	13	,	,	PUNCT
gujaf-186	225	14	adib	adib	PROPN
gujaf-186	225	15	,	,	PUNCT
gujaf-186	225	16	sahyoun	sahyoun	NOUN
gujaf-186	225	17	and	and	CCONJ
gujaf-186	225	18	abuhijleh	abuhijleh	NOUN
gujaf-186	225	19	(	(	PUNCT
gujaf-186	225	20	2020	2020	NUM
gujaf-186	225	21	)	)	PUNCT
gujaf-186	225	22	who	who	PRON
gujaf-186	225	23	provided	provide	VERB
gujaf-186	225	24	a	a	DET
gujaf-186	225	25	positive	positive	ADJ
gujaf-186	225	26	but	but	CCONJ
gujaf-186	225	27	insignificant	insignificant	ADJ
gujaf-186	225	28	effect	effect	NOUN
gujaf-186	225	29	of	of	ADP
gujaf-186	225	30	gender	gender	NOUN
gujaf-186	225	31	diversity	diversity	NOUN
gujaf-186	225	32	on	on	ADP
gujaf-186	225	33	corporate	corporate	ADJ
gujaf-186	225	34	sustainability	sustainability	NOUN
gujaf-186	225	35	reporting	reporting	NOUN
gujaf-186	225	36	.	.	PUNCT
gujaf-186	226	1	5.0	5.0	NUM
gujaf-186	226	2	conclusion	conclusion	NOUN
gujaf-186	226	3	drawing	draw	VERB
gujaf-186	226	4	from	from	ADP
gujaf-186	226	5	resource	resource	NOUN
gujaf-186	226	6	dependency	dependency	NOUN
gujaf-186	226	7	theory	theory	NOUN
gujaf-186	226	8	,	,	PUNCT
gujaf-186	226	9	this	this	DET
gujaf-186	226	10	paper	paper	NOUN
gujaf-186	226	11	examined	examine	VERB
gujaf-186	226	12	the	the	DET
gujaf-186	226	13	effect	effect	NOUN
gujaf-186	226	14	of	of	ADP
gujaf-186	226	15	females	female	NOUN
gujaf-186	226	16	in	in	ADP
gujaf-186	226	17	the	the	DET
gujaf-186	226	18	boardroom	boardroom	NOUN
gujaf-186	226	19	on	on	ADP
gujaf-186	226	20	firms	firm	NOUN
gujaf-186	226	21	corporate	corporate	ADJ
gujaf-186	226	22	sustainability	sustainability	NOUN
gujaf-186	226	23	reporting	reporting	NOUN
gujaf-186	226	24	.	.	PUNCT
gujaf-186	227	1	using	use	VERB
gujaf-186	227	2	a	a	DET
gujaf-186	227	3	sample	sample	NOUN
gujaf-186	227	4	of	of	ADP
gujaf-186	227	5	120	120	NUM
gujaf-186	227	6	firm	firm	ADJ
gujaf-186	227	7	year	year	NOUN
gujaf-186	227	8	observations	observation	NOUN
gujaf-186	227	9	of	of	ADP
gujaf-186	227	10	firms	firm	NOUN
gujaf-186	227	11	in	in	ADP
gujaf-186	227	12	africa	africa	PROPN
gujaf-186	227	13	from	from	ADP
gujaf-186	227	14	2015	2015	NUM
gujaf-186	227	15	to	to	ADP
gujaf-186	227	16	2020	2020	NUM
gujaf-186	227	17	,	,	PUNCT
gujaf-186	227	18	the	the	DET
gujaf-186	227	19	analysis	analysis	NOUN
gujaf-186	227	20	provided	provide	VERB
gujaf-186	227	21	evidence	evidence	NOUN
gujaf-186	227	22	supporting	support	VERB
gujaf-186	227	23	our	our	PRON
gujaf-186	227	24	hypotheses	hypothesis	NOUN
gujaf-186	227	25	that	that	SCONJ
gujaf-186	227	26	the	the	DET
gujaf-186	227	27	extent	extent	NOUN
gujaf-186	227	28	of	of	ADP
gujaf-186	227	29	corporate	corporate	ADJ
gujaf-186	227	30	sustainability	sustainability	NOUN
gujaf-186	227	31	reporting	reporting	NOUN
gujaf-186	227	32	by	by	ADP
gujaf-186	227	33	firms	firm	NOUN
gujaf-186	227	34	is	be	AUX
gujaf-186	227	35	affected	affect	VERB
gujaf-186	227	36	by	by	ADP
gujaf-186	227	37	female	female	ADJ
gujaf-186	227	38	directorship	directorship	NOUN
gujaf-186	227	39	(	(	PUNCT
gujaf-186	227	40	h01	h01	NOUN
gujaf-186	227	41	)	)	PUNCT
gujaf-186	227	42	and	and	CCONJ
gujaf-186	227	43	femalepresence	femalepresence	NOUN
gujaf-186	227	44	in	in	ADP
gujaf-186	227	45	audit	audit	NOUN
gujaf-186	227	46	committee	committee	NOUN
gujaf-186	227	47	(	(	PUNCT
gujaf-186	227	48	h02	h02	PROPN
gujaf-186	227	49	)	)	PUNCT
gujaf-186	227	50	.	.	PUNCT
gujaf-186	228	1	overall	overall	ADV
gujaf-186	228	2	,	,	PUNCT
gujaf-186	228	3	the	the	DET
gujaf-186	228	4	results	result	NOUN
gujaf-186	228	5	from	from	ADP
gujaf-186	228	6	this	this	DET
gujaf-186	228	7	study	study	NOUN
gujaf-186	228	8	provide	provide	VERB
gujaf-186	228	9	coherent	coherent	ADJ
gujaf-186	228	10	evidence	evidence	NOUN
gujaf-186	228	11	supporting	support	VERB
gujaf-186	228	12	the	the	DET
gujaf-186	228	13	claim	claim	NOUN
gujaf-186	228	14	that	that	SCONJ
gujaf-186	228	15	diversity	diversity	NOUN
gujaf-186	228	16	in	in	ADP
gujaf-186	228	17	the	the	DET
gujaf-186	228	18	boardroom	boardroom	NOUN
gujaf-186	228	19	is	be	AUX
gujaf-186	228	20	crucial	crucial	ADJ
gujaf-186	228	21	inpreparing	inprepare	VERB
gujaf-186	228	22	high	high	ADJ
gujaf-186	228	23	-	-	PUNCT
gujaf-186	228	24	quality	quality	NOUN
gujaf-186	228	25	financial	financial	ADJ
gujaf-186	228	26	reports	report	NOUN
gujaf-186	228	27	.	.	PUNCT
gujaf-186	229	1	that	that	PRON
gujaf-186	229	2	is	is	ADV
gujaf-186	229	3	,	,	PUNCT
gujaf-186	229	4	the	the	PRON
gujaf-186	229	5	more	more	ADV
gujaf-186	229	6	diverse	diverse	ADJ
gujaf-186	229	7	the	the	DET
gujaf-186	229	8	members	member	NOUN
gujaf-186	229	9	of	of	ADP
gujaf-186	229	10	the	the	DET
gujaf-186	229	11	board	board	NOUN
gujaf-186	229	12	of	of	ADP
gujaf-186	229	13	directors	director	NOUN
gujaf-186	229	14	,	,	PUNCT
gujaf-186	229	15	the	the	PRON
gujaf-186	229	16	better	well	ADJ
gujaf-186	229	17	their	their	PRON
gujaf-186	229	18	decision	decision	NOUN
gujaf-186	229	19	gusau	gusau	ADJ
gujaf-186	229	20	journal	journal	NOUN
gujaf-186	229	21	of	of	ADP
gujaf-186	229	22	accounting	accounting	NOUN
gujaf-186	229	23	and	and	CCONJ
gujaf-186	229	24	finance	finance	NOUN
gujaf-186	229	25	,	,	PUNCT
gujaf-186	229	26	vol	vol	NOUN
gujaf-186	229	27	.	.	PROPN
gujaf-186	229	28	3	3	NUM
gujaf-186	229	29	,	,	PUNCT
gujaf-186	229	30	issue	issue	NOUN
gujaf-186	229	31	3	3	NUM
gujaf-186	229	32	,	,	PUNCT
gujaf-186	229	33	october	october	PROPN
gujaf-186	229	34	,	,	PUNCT
gujaf-186	229	35	2022	2022	NUM
gujaf-186	229	36	235	235	NUM
gujaf-186	229	37	making	making	NOUN
gujaf-186	229	38	process	process	NOUN
gujaf-186	229	39	and	and	CCONJ
gujaf-186	229	40	reporting	report	VERB
gujaf-186	229	41	outcomes	outcome	NOUN
gujaf-186	229	42	.	.	PUNCT
gujaf-186	230	1	thus	thus	ADV
gujaf-186	230	2	,	,	PUNCT
gujaf-186	230	3	african	african	ADJ
gujaf-186	230	4	companies	company	NOUN
gujaf-186	230	5	are	be	AUX
gujaf-186	230	6	therefore	therefore	ADV
gujaf-186	230	7	encouraged	encourage	VERB
gujaf-186	230	8	to	to	PART
gujaf-186	230	9	increase	increase	VERB
gujaf-186	230	10	female	female	ADJ
gujaf-186	230	11	representation	representation	NOUN
gujaf-186	230	12	in	in	ADP
gujaf-186	230	13	their	their	PRON
gujaf-186	230	14	boardroom	boardroom	NOUN
gujaf-186	230	15	and	and	CCONJ
gujaf-186	230	16	audit	audit	NOUN
gujaf-186	230	17	committee	committee	NOUN
gujaf-186	230	18	.	.	PUNCT
gujaf-186	231	1	gusau	gusau	PROPN
gujaf-186	231	2	journal	journal	PROPN
gujaf-186	231	3	of	of	ADP
gujaf-186	231	4	accounting	accounting	NOUN
gujaf-186	231	5	and	and	CCONJ
gujaf-186	231	6	finance	finance	NOUN
gujaf-186	231	7	,	,	PUNCT
gujaf-186	231	8	vol	vol	NOUN
gujaf-186	231	9	.	.	PROPN
gujaf-186	231	10	3	3	NUM
gujaf-186	231	11	,	,	PUNCT
gujaf-186	231	12	issue	issue	NOUN
gujaf-186	231	13	3	3	NUM
gujaf-186	231	14	,	,	PUNCT
gujaf-186	231	15	october	october	PROPN
gujaf-186	231	16	,	,	PUNCT
gujaf-186	231	17	2022	2022	NUM
gujaf-186	231	18	236	236	NUM
gujaf-186	231	19	references	reference	NOUN
gujaf-186	231	20	adams	adams	PROPN
gujaf-186	231	21	,	,	PUNCT
gujaf-186	231	22	r.	r.	PROPN
gujaf-186	231	23	b.	b.	PROPN
gujaf-186	231	24	&	&	CCONJ
gujaf-186	231	25	ferreira	ferreira	PROPN
gujaf-186	231	26	,	,	PUNCT
gujaf-186	231	27	d.	d.	PROPN
gujaf-186	231	28	(	(	PUNCT
gujaf-186	231	29	2009).women	2009).women	NUM
gujaf-186	231	30	in	in	ADP
gujaf-186	231	31	the	the	DET
gujaf-186	231	32	boardroom	boardroom	NOUN
gujaf-186	231	33	and	and	CCONJ
gujaf-186	231	34	their	their	PRON
gujaf-186	231	35	impact	impact	NOUN
gujaf-186	231	36	on	on	ADP
gujaf-186	231	37	governance	governance	NOUN
gujaf-186	231	38	and	and	CCONJ
gujaf-186	231	39	performance.journal	performance.journal	NOUN
gujaf-186	231	40	of	of	ADP
gujaf-186	231	41	financial	financial	ADJ
gujaf-186	231	42	economics	economic	NOUN
gujaf-186	231	43	94:2	94:2	NUM
gujaf-186	231	44	,	,	PUNCT
gujaf-186	231	45	291309	291309	NUM
gujaf-186	231	46	.	.	PUNCT
gujaf-186	232	1	alazzani	alazzani	PROPN
gujaf-186	232	2	,	,	PUNCT
gujaf-186	232	3	a.	a.	PROPN
gujaf-186	232	4	,	,	PUNCT
gujaf-186	232	5	wan	wan	PROPN
gujaf-186	232	6	-	-	PUNCT
gujaf-186	232	7	hussin	hussin	PROPN
gujaf-186	232	8	,	,	PUNCT
gujaf-186	232	9	w.	w.	PROPN
gujaf-186	232	10	n.	n.	PROPN
gujaf-186	232	11	&	&	CCONJ
gujaf-186	232	12	jones	jones	PROPN
gujaf-186	232	13	,	,	PUNCT
gujaf-186	232	14	m.	m.	NOUN
gujaf-186	232	15	(	(	PUNCT
gujaf-186	232	16	2018	2018	NUM
gujaf-186	232	17	)	)	PUNCT
gujaf-186	232	18	.	.	PUNCT
gujaf-186	233	1	muslim	muslim	PROPN
gujaf-186	233	2	ceo	ceo	PROPN
gujaf-186	233	3	,	,	PUNCT
gujaf-186	233	4	women	woman	NOUN
gujaf-186	233	5	on	on	ADP
gujaf-186	233	6	boards	board	NOUN
gujaf-186	233	7	and	and	CCONJ
gujaf-186	233	8	corporate	corporate	ADJ
gujaf-186	233	9	responsibility	responsibility	NOUN
gujaf-186	233	10	reporting	report	VERB
gujaf-186	233	11	:	:	PUNCT
gujaf-186	233	12	some	some	DET
gujaf-186	233	13	evidence	evidence	NOUN
gujaf-186	233	14	from	from	ADP
gujaf-186	233	15	malaysia	malaysia	PROPN
gujaf-186	233	16	.	.	PUNCT
gujaf-186	234	1	journal	journal	PROPN
gujaf-186	234	2	of	of	ADP
gujaf-186	234	3	islamic	islamic	PROPN
gujaf-186	234	4	accounting	accounting	PROPN
gujaf-186	234	5	and	and	CCONJ
gujaf-186	234	6	business	business	NOUN
gujaf-186	234	7	research	research	NOUN
gujaf-186	234	8	,	,	PUNCT
gujaf-186	234	9	vol	vol	NOUN
gujaf-186	234	10	,	,	PUNCT
gujaf-186	234	11	10	10	NUM
gujaf-186	234	12	no	no	NOUN
gujaf-186	234	13	.	.	NOUN
gujaf-186	234	14	2	2	NUM
gujaf-186	234	15	,	,	PUNCT
gujaf-186	234	16	2019pp	2019pp	NOUN
gujaf-186	234	17	.	.	PUNCT
gujaf-186	235	1	274	274	NUM
gujaf-186	235	2	-	-	SYM
gujaf-186	235	3	296	296	NUM
gujaf-186	235	4	,	,	PUNCT
gujaf-186	235	5	doi10.1108	doi10.1108	PROPN
gujaf-186	235	6	/	/	SYM
gujaf-186	235	7	jiabr-01	jiabr-01	PROPN
gujaf-186	235	8	-	-	PUNCT
gujaf-186	235	9	2017	2017	NUM
gujaf-186	235	10	-	-	PUNCT
gujaf-186	235	11	0002	0002	NUM
gujaf-186	235	12	anderson	anderson	PROPN
gujaf-186	235	13	,	,	PUNCT
gujaf-186	235	14	r.	r.	PROPN
gujaf-186	235	15	c.	c.	PROPN
gujaf-186	235	16	,	,	PUNCT
gujaf-186	235	17	david	david	PROPN
gujaf-186	235	18	m.	m.	PROPN
gujaf-186	235	19	r.	r.	PROPN
gujaf-186	235	20	,	,	PUNCT
gujaf-186	235	21	arund	arund	PROPN
gujaf-186	235	22	u.	u.	PROPN
gujaf-186	235	23	&	&	CCONJ
gujaf-186	235	24	wanli	wanli	PROPN
gujaf-186	235	25	z.	z.	PROPN
gujaf-186	235	26	(	(	PUNCT
gujaf-186	235	27	2009).the	2009).the	PRON
gujaf-186	235	28	economics	economic	NOUN
gujaf-186	235	29	of	of	ADP
gujaf-186	235	30	director	director	NOUN
gujaf-186	235	31	heterogeneity.working	heterogeneity.working	PROPN
gujaf-186	235	32	paper	paper	NOUN
gujaf-186	235	33	,	,	PUNCT
gujaf-186	235	34	temple	temple	PROPN
gujaf-186	235	35	university	university	PROPN
gujaf-186	235	36	.	.	PUNCT
gujaf-186	236	1	aribi	aribi	PROPN
gujaf-186	236	2	,	,	PUNCT
gujaf-186	236	3	z.	z.	PROPN
gujaf-186	236	4	a.	a.	PROPN
gujaf-186	236	5	,	,	PUNCT
gujaf-186	236	6	alqatamin	alqatamin	PROPN
gujaf-186	236	7	,	,	PUNCT
gujaf-186	236	8	r.	r.	PROPN
gujaf-186	236	9	m.	m.	PROPN
gujaf-186	236	10	&	&	CCONJ
gujaf-186	236	11	arun	arun	PROPN
gujaf-186	236	12	,	,	PUNCT
gujaf-186	236	13	t.	t.	PROPN
gujaf-186	236	14	(	(	PUNCT
gujaf-186	236	15	2018	2018	NUM
gujaf-186	236	16	)	)	PUNCT
gujaf-186	236	17	.	.	PUNCT
gujaf-186	237	1	gender	gender	NOUN
gujaf-186	237	2	diversity	diversity	NOUN
gujaf-186	237	3	on	on	ADP
gujaf-186	237	4	boards	board	NOUN
gujaf-186	237	5	and	and	CCONJ
gujaf-186	237	6	forward	forward	ADV
gujaf-186	237	7	-	-	PUNCT
gujaf-186	237	8	looking	look	VERB
gujaf-186	237	9	information	information	NOUN
gujaf-186	237	10	disclosure	disclosure	NOUN
gujaf-186	237	11	:	:	PUNCT
gujaf-186	237	12	evidence	evidence	NOUN
gujaf-186	237	13	from	from	ADP
gujaf-186	237	14	jordan	jordan	PROPN
gujaf-186	237	15	.	.	PUNCT
gujaf-186	238	1	journal	journal	PROPN
gujaf-186	238	2	of	of	ADP
gujaf-186	238	3	accounting	account	VERB
gujaf-186	238	4	in	in	ADP
gujaf-186	238	5	emergingeconomies	emergingeconomie	NOUN
gujaf-186	238	6	vol	vol	NOUN
gujaf-186	238	7	.	.	PROPN
gujaf-186	238	8	8	8	NUM
gujaf-186	239	1	no	no	NOUN
gujaf-186	239	2	.	.	NOUN
gujaf-186	239	3	2	2	NUM
gujaf-186	239	4	,	,	PUNCT
gujaf-186	239	5	2018pp	2018pp	NOUN
gujaf-186	239	6	.	.	PUNCT
gujaf-186	240	1	205222doi10.1108	205222doi10.1108	PROPN
gujaf-186	240	2	/	/	SYM
gujaf-186	240	3	jaee-05	jaee-05	PROPN
gujaf-186	240	4	-	-	PUNCT
gujaf-186	240	5	2016	2016	NUM
gujaf-186	240	6	-	-	PUNCT
gujaf-186	240	7	00394	00394	NUM
gujaf-186	240	8	al	al	PROPN
gujaf-186	240	9	-	-	PUNCT
gujaf-186	240	10	shaer	shaer	PROPN
gujaf-186	240	11	,	,	PUNCT
gujaf-186	240	12	h.	h.	PROPN
gujaf-186	240	13	&	&	CCONJ
gujaf-186	240	14	zaman	zaman	PROPN
gujaf-186	240	15	,	,	PUNCT
gujaf-186	240	16	m.	m.	NOUN
gujaf-186	240	17	(	(	PUNCT
gujaf-186	240	18	2016	2016	NUM
gujaf-186	240	19	)	)	PUNCT
gujaf-186	240	20	.	.	PUNCT
gujaf-186	241	1	board	board	NOUN
gujaf-186	241	2	gender	gender	NOUN
gujaf-186	241	3	diversity	diversity	NOUN
gujaf-186	241	4	and	and	CCONJ
gujaf-186	241	5	sustainability	sustainability	NOUN
gujaf-186	241	6	reporting	reporting	NOUN
gujaf-186	241	7	quality	quality	NOUN
gujaf-186	241	8	.	.	PUNCT
gujaf-186	242	1	journal	journal	PROPN
gujaf-186	242	2	of	of	ADP
gujaf-186	242	3	contemporary	contemporary	PROPN
gujaf-186	242	4	accounting	accounting	NOUN
gujaf-186	242	5	and	and	CCONJ
gujaf-186	242	6	economics	economic	NOUN
gujaf-186	242	7	,	,	PUNCT
gujaf-186	242	8	vol	vol	NOUN
gujaf-186	242	9	.	.	PROPN
gujaf-186	242	10	12	12	NUM
gujaf-186	242	11	,	,	PUNCT
gujaf-186	242	12	pp	pp	ADJ
gujaf-186	242	13	.	.	PUNCT
gujaf-186	243	1	210	210	NUM
gujaf-186	243	2	-	-	SYM
gujaf-186	243	3	222	222	NUM
gujaf-186	243	4	.	.	PUNCT
gujaf-186	244	1	ben	ben	PROPN
gujaf-186	244	2	-	-	PUNCT
gujaf-186	244	3	amar	amar	PROPN
gujaf-186	244	4	,	,	PUNCT
gujaf-186	244	5	w.	w.	PROPN
gujaf-186	244	6	,	,	PUNCT
gujaf-186	244	7	chang	chang	PROPN
gujaf-186	244	8	,	,	PUNCT
gujaf-186	244	9	m.	m.	NOUN
gujaf-186	244	10	,	,	PUNCT
gujaf-186	244	11	&	&	CCONJ
gujaf-186	244	12	mcilkenny	mcilkenny	NOUN
gujaf-186	244	13	,	,	PUNCT
gujaf-186	244	14	p.	p.	NOUN
gujaf-186	244	15	(	(	PUNCT
gujaf-186	244	16	2017	2017	NUM
gujaf-186	244	17	)	)	PUNCT
gujaf-186	244	18	.	.	PUNCT
gujaf-186	245	1	board	board	NOUN
gujaf-186	245	2	gender	gender	NOUN
gujaf-186	245	3	diversity	diversity	NOUN
gujaf-186	245	4	andcorporate	andcorporate	VERB
gujaf-186	245	5	response	response	NOUN
gujaf-186	245	6	to	to	ADP
gujaf-186	245	7	sustainability	sustainability	NOUN
gujaf-186	245	8	initiatives	initiative	NOUN
gujaf-186	245	9	:	:	PUNCT
gujaf-186	245	10	evidence	evidence	NOUN
gujaf-186	245	11	from	from	ADP
gujaf-186	245	12	the	the	DET
gujaf-186	245	13	carbon	carbon	NOUN
gujaf-186	245	14	disclosure	disclosure	NOUN
gujaf-186	245	15	project	project	NOUN
gujaf-186	245	16	.	.	PUNCT
gujaf-186	246	1	journal	journal	PROPN
gujaf-186	246	2	ofbusiness	ofbusiness	NOUN
gujaf-186	246	3	ethics	ethic	NOUN
gujaf-186	246	4	,	,	PUNCT
gujaf-186	246	5	142(2	142(2	NUM
gujaf-186	246	6	)	)	PUNCT
gujaf-186	246	7	,	,	PUNCT
gujaf-186	246	8	369	369	NUM
gujaf-186	246	9	–	–	PUNCT
gujaf-186	246	10	383	383	NUM
gujaf-186	246	11	.	.	PUNCT
gujaf-186	247	1	carter	carter	PROPN
gujaf-186	247	2	,	,	PUNCT
gujaf-186	247	3	d.	d.	PROPN
gujaf-186	247	4	a.	a.	PROPN
gujaf-186	247	5	,	,	PUNCT
gujaf-186	247	6	frank	frank	PROPN
gujaf-186	247	7	d.	d.	PROPN
gujaf-186	247	8	,	,	PUNCT
gujaf-186	247	9	betty	betty	PROPN
gujaf-186	247	10	j.	j.	PROPN
gujaf-186	247	11	,	,	PUNCT
gujaf-186	247	12	simkins	simkin	VERB
gujaf-186	247	13	,	,	PUNCT
gujaf-186	247	14	w.	w.	PROPN
gujaf-186	247	15	&	&	CCONJ
gujaf-186	247	16	gary	gary	PROPN
gujaf-186	247	17	s.	s.	PROPN
gujaf-186	247	18	(	(	PUNCT
gujaf-186	247	19	2008	2008	NUM
gujaf-186	247	20	)	)	PUNCT
gujaf-186	247	21	.	.	PUNCT
gujaf-186	248	1	the	the	DET
gujaf-186	248	2	diversity	diversity	NOUN
gujaf-186	248	3	of	of	ADP
gujaf-186	248	4	corporate	corporate	ADJ
gujaf-186	248	5	board	board	NOUN
gujaf-186	248	6	committees	committee	NOUN
gujaf-186	248	7	and	and	CCONJ
gujaf-186	248	8	financial	financial	ADJ
gujaf-186	248	9	performance.working	performance.working	PROPN
gujaf-186	248	10	paper	paper	NOUN
gujaf-186	248	11	,	,	PUNCT
gujaf-186	248	12	oklahoma	oklahoma	PROPN
gujaf-186	248	13	state	state	PROPN
gujaf-186	248	14	university	university	PROPN
gujaf-186	248	15	.	.	PUNCT
gujaf-186	249	1	debosky	debosky	PROPN
gujaf-186	249	2	,	,	PUNCT
gujaf-186	249	3	d.	d.	PROPN
gujaf-186	249	4	g.	g.	PROPN
gujaf-186	249	5	,	,	PUNCT
gujaf-186	249	6	luo	luo	PROPN
gujaf-186	249	7	,	,	PUNCT
gujaf-186	249	8	y.	y.	PROPN
gujaf-186	249	9	&	&	CCONJ
gujaf-186	249	10	wang	wang	PROPN
gujaf-186	249	11	,	,	PUNCT
gujaf-186	249	12	j.	j.	PROPN
gujaf-186	249	13	(	(	PUNCT
gujaf-186	249	14	2018	2018	NUM
gujaf-186	249	15	)	)	PUNCT
gujaf-186	249	16	.	.	PUNCT
gujaf-186	250	1	does	do	AUX
gujaf-186	250	2	board	board	VERB
gujaf-186	250	3	gender	gender	NOUN
gujaf-186	250	4	diversity	diversity	NOUN
gujaf-186	250	5	affect	affect	VERB
gujaf-186	250	6	the	the	DET
gujaf-186	250	7	transparency	transparency	NOUN
gujaf-186	250	8	of	of	ADP
gujaf-186	250	9	corporate	corporate	ADJ
gujaf-186	250	10	political	political	ADJ
gujaf-186	250	11	disclosure	disclosure	NOUN
gujaf-186	250	12	?	?	PUNCT
gujaf-186	251	1	asian	asian	ADJ
gujaf-186	251	2	review	review	NOUN
gujaf-186	251	3	of	of	ADP
gujaf-186	251	4	accountingvol	accountingvol	NOUN
gujaf-186	251	5	.	.	PUNCT
gujaf-186	252	1	26	26	NUM
gujaf-186	252	2	no	no	NOUN
gujaf-186	252	3	.	.	NOUN
gujaf-186	253	1	4	4	NUM
gujaf-186	253	2	,	,	PUNCT
gujaf-186	253	3	pp	pp	ADJ
gujaf-186	253	4	.	.	PUNCT
gujaf-186	254	1	444	444	NUM
gujaf-186	254	2	-	-	SYM
gujaf-186	254	3	463	463	NUM
gujaf-186	254	4	.	.	PUNCT
gujaf-186	255	1	doi	doi	PROPN
gujaf-186	255	2	10.1108/	10.1108/	NUM
gujaf-186	255	3	ar	ar	PROPN
gujaf-186	255	4	a-09	a-09	NOUN
gujaf-186	255	5	-	-	PUNCT
gujaf-186	255	6	2017	2017	NUM
gujaf-186	255	7	-	-	PUNCT
gujaf-186	255	8	0141	0141	NUM
gujaf-186	255	9	gerwanski	gerwanski	NOUN
gujaf-186	255	10	,	,	PUNCT
gujaf-186	255	11	j.	j.	PROPN
gujaf-186	255	12	,	,	PUNCT
gujaf-186	255	13	kordsachia	kordsachia	PROPN
gujaf-186	255	14	,	,	PUNCT
gujaf-186	255	15	o.	o.	PROPN
gujaf-186	255	16	&	&	CCONJ
gujaf-186	255	17	velte	velte	NOUN
gujaf-186	255	18	,	,	PUNCT
gujaf-186	255	19	p.	p.	NOUN
gujaf-186	255	20	(	(	PUNCT
gujaf-186	255	21	2019	2019	NUM
gujaf-186	255	22	)	)	PUNCT
gujaf-186	255	23	.	.	PUNCT
gujaf-186	256	1	determinants	determinant	NOUN
gujaf-186	256	2	of	of	ADP
gujaf-186	256	3	materiality	materiality	NOUN
gujaf-186	256	4	disclosure	disclosure	NOUN
gujaf-186	256	5	quality	quality	NOUN
gujaf-186	256	6	in	in	ADP
gujaf-186	256	7	integrated	integrated	ADJ
gujaf-186	256	8	reporting	reporting	NOUN
gujaf-186	256	9	:	:	PUNCT
gujaf-186	256	10	empirical	empirical	ADJ
gujaf-186	256	11	evidence	evidence	NOUN
gujaf-186	256	12	from	from	ADP
gujaf-186	256	13	aninternational	aninternational	ADJ
gujaf-186	256	14	setting	setting	NOUN
gujaf-186	256	15	.	.	PUNCT
gujaf-186	257	1	bus	bus	NOUN
gujaf-186	257	2	stratenv	stratenv	NOUN
gujaf-186	257	3	.	.	PUNCT
gujaf-186	258	1	2019;1–21	2019;1–21	NUM
gujaf-186	258	2	,	,	PUNCT
gujaf-186	258	3	wileyonlinelibrary.com/journal/bse	wileyonlinelibrary.com/journal/bse	NOUN
gujaf-186	258	4	.	.	PUNCT
gujaf-186	259	1	hollindale	hollindale	PROPN
gujaf-186	259	2	,	,	PUNCT
gujaf-186	259	3	j.	j.	PROPN
gujaf-186	259	4	,	,	PUNCT
gujaf-186	259	5	kent	kent	PROPN
gujaf-186	259	6	,	,	PUNCT
gujaf-186	259	7	p.	p.	PROPN
gujaf-186	259	8	,	,	PUNCT
gujaf-186	259	9	routledge	routledge	PROPN
gujaf-186	259	10	,	,	PUNCT
gujaf-186	259	11	j.	j.	PROPN
gujaf-186	259	12	and	and	CCONJ
gujaf-186	259	13	chapple	chapple	PROPN
gujaf-186	259	14	,	,	PUNCT
gujaf-186	259	15	l.	l.	PROPN
gujaf-186	259	16	(	(	PUNCT
gujaf-186	259	17	2019).women	2019).woman	NOUN
gujaf-186	259	18	on	on	ADP
gujaf-186	259	19	boards	board	NOUN
gujaf-186	259	20	and	and	CCONJ
gujaf-186	259	21	greenhouse	greenhouse	NOUN
gujaf-186	259	22	gas	gas	NOUN
gujaf-186	259	23	emission	emission	NOUN
gujaf-186	259	24	disclosures.accounting	disclosures.accounting	NOUN
gujaf-186	259	25	&	&	CCONJ
gujaf-186	259	26	finance	finance	NOUN
gujaf-186	259	27	,	,	PUNCT
gujaf-186	259	28	59(1	59(1	NUM
gujaf-186	259	29	)	)	PUNCT
gujaf-186	259	30	,	,	PUNCT
gujaf-186	259	31	277–308	277–308	NUM
gujaf-186	259	32	.	.	PUNCT
gujaf-186	260	1	gusau	gusau	PROPN
gujaf-186	260	2	journal	journal	PROPN
gujaf-186	260	3	of	of	ADP
gujaf-186	260	4	accounting	accounting	NOUN
gujaf-186	260	5	and	and	CCONJ
gujaf-186	260	6	finance	finance	NOUN
gujaf-186	260	7	,	,	PUNCT
gujaf-186	260	8	vol	vol	NOUN
gujaf-186	260	9	.	.	PROPN
gujaf-186	260	10	3	3	NUM
gujaf-186	260	11	,	,	PUNCT
gujaf-186	260	12	issue	issue	NOUN
gujaf-186	260	13	3	3	NUM
gujaf-186	260	14	,	,	PUNCT
gujaf-186	260	15	october	october	PROPN
gujaf-186	260	16	,	,	PUNCT
gujaf-186	260	17	2022	2022	NUM
gujaf-186	260	18	237	237	NUM
gujaf-186	260	19	haque	haque	PROPN
gujaf-186	260	20	,	,	PUNCT
gujaf-186	260	21	f.	f.	PROPN
gujaf-186	260	22	,	,	PUNCT
gujaf-186	260	23	&	&	CCONJ
gujaf-186	260	24	jones	jones	PROPN
gujaf-186	260	25	,	,	PUNCT
gujaf-186	260	26	m.j	m.j	PROPN
gujaf-186	260	27	.	.	PROPN
gujaf-186	260	28	(	(	PUNCT
gujaf-186	260	29	2020	2020	NUM
gujaf-186	260	30	)	)	PUNCT
gujaf-186	260	31	.	.	PUNCT
gujaf-186	261	1	european	european	ADJ
gujaf-186	261	2	firms	firm	NOUN
gujaf-186	261	3	’	’	PART
gujaf-186	261	4	corporate	corporate	ADJ
gujaf-186	261	5	biodiversity	biodiversity	NOUN
gujaf-186	261	6	disclosuresand	disclosuresand	NOUN
gujaf-186	261	7	board	board	PROPN
gujaf-186	261	8	gender	gender	NOUN
gujaf-186	261	9	diversity	diversity	NOUN
gujaf-186	261	10	from	from	ADP
gujaf-186	261	11	2002	2002	NUM
gujaf-186	261	12	to	to	ADP
gujaf-186	261	13	2016	2016	NUM
gujaf-186	261	14	,	,	PUNCT
gujaf-186	261	15	the	the	DET
gujaf-186	261	16	british	british	ADJ
gujaf-186	261	17	accounting	accounting	PROPN
gujaf-186	261	18	review	review	PROPN
gujaf-186	261	19	,	,	PUNCT
gujaf-186	261	20	https://	https://	PROPN
gujaf-186	261	21	doi	doi	PROPN
gujaf-186	261	22	.	.	PUNCT
gujaf-186	261	23	org	org	PROPN
gujaf-186	261	24	/10.1016	/10.1016	PUNCT
gujaf-186	261	25	/	/	SYM
gujaf-186	261	26	j.	j.	PROPN
gujaf-186	261	27	bar	bar	PROPN
gujaf-186	261	28	.	.	PUNCT
gujaf-186	262	1	2020.100893	2020.100893	X
gujaf-186	262	2	.	.	PUNCT
gujaf-186	263	1	hossain	hossain	PROPN
gujaf-186	263	2	,	,	PUNCT
gujaf-186	263	3	m.	m.	NOUN
gujaf-186	263	4	,	,	PUNCT
gujaf-186	263	5	al	al	PROPN
gujaf-186	263	6	farooque	farooque	NOUN
gujaf-186	263	7	,	,	PUNCT
gujaf-186	263	8	o.	o.	PROPN
gujaf-186	263	9	,	,	PUNCT
gujaf-186	263	10	momin	momin	NOUN
gujaf-186	263	11	,	,	PUNCT
gujaf-186	263	12	m.	m.	NOUN
gujaf-186	263	13	a.	a.	PROPN
gujaf-186	263	14	&	&	CCONJ
gujaf-186	263	15	almotairy	almotairy	PROPN
gujaf-186	263	16	,	,	PUNCT
gujaf-186	263	17	o.	o.	PROPN
gujaf-186	263	18	(	(	PUNCT
gujaf-186	263	19	2017	2017	NUM
gujaf-186	263	20	)	)	PUNCT
gujaf-186	263	21	.	.	PUNCT
gujaf-186	264	1	women	woman	NOUN
gujaf-186	264	2	in	in	ADP
gujaf-186	264	3	the	the	DET
gujaf-186	264	4	boardroom	boardroom	NOUN
gujaf-186	264	5	and	and	CCONJ
gujaf-186	264	6	their	their	PRON
gujaf-186	264	7	impact	impact	NOUN
gujaf-186	264	8	on	on	ADP
gujaf-186	264	9	climate	climate	NOUN
gujaf-186	264	10	change	change	NOUN
gujaf-186	264	11	related	relate	VERB
gujaf-186	264	12	disclosure	disclosure	NOUN
gujaf-186	264	13	.	.	PUNCT
gujaf-186	265	1	socialresponsibility	socialresponsibility	NOUN
gujaf-186	265	2	journal	journal	PROPN
gujaf-186	265	3	,	,	PUNCT
gujaf-186	265	4	vol	vol	NOUN
gujaf-186	265	5	.	.	PROPN
gujaf-186	265	6	13	13	NUM
gujaf-186	265	7	no	no	NOUN
gujaf-186	265	8	.	.	NOUN
gujaf-186	265	9	4	4	NUM
gujaf-186	265	10	2017	2017	NUM
gujaf-186	265	11	,	,	PUNCT
gujaf-186	265	12	pp	pp	ADP
gujaf-186	265	13	.	.	PUNCT
gujaf-186	266	1	828	828	NUM
gujaf-186	266	2	-	-	SYM
gujaf-186	266	3	855	855	NUM
gujaf-186	266	4	,	,	PUNCT
gujaf-186	266	5	doi	doi	X
gujaf-186	266	6	10.1108	10.1108	NUM
gujaf-186	266	7	/	/	SYM
gujaf-186	266	8	srj11	srj11	NOUN
gujaf-186	266	9	2016	2016	NUM
gujaf-186	266	10	-	-	PUNCT
gujaf-186	266	11	0208	0208	NUM
gujaf-186	266	12	ibrahim	ibrahim	NOUN
gujaf-186	266	13	,	,	PUNCT
gujaf-186	266	14	a.	a.	PROPN
gujaf-186	266	15	h.	h.	PROPN
gujaf-186	266	16	&	&	CCONJ
gujaf-186	266	17	hanefah	hanefah	PROPN
gujaf-186	266	18	,	,	PUNCT
gujaf-186	267	1	m.	m.	NOUN
gujaf-186	267	2	m.	m.	NOUN
gujaf-186	267	3	(	(	PUNCT
gujaf-186	267	4	2016).board	2016).board	NUM
gujaf-186	267	5	diversity	diversity	NOUN
gujaf-186	267	6	and	and	CCONJ
gujaf-186	267	7	corporate	corporate	ADJ
gujaf-186	267	8	social	social	ADJ
gujaf-186	267	9	responsibility	responsibility	NOUN
gujaf-186	267	10	in	in	ADP
gujaf-186	267	11	jordan.journal	jordan.journal	PROPN
gujaf-186	267	12	of	of	ADP
gujaf-186	267	13	financial	financial	ADJ
gujaf-186	267	14	reporting	reporting	NOUN
gujaf-186	267	15	and	and	CCONJ
gujaf-186	267	16	accounting	accounting	NOUN
gujaf-186	267	17	,	,	PUNCT
gujaf-186	267	18	vol	vol	NOUN
gujaf-186	267	19	.	.	PROPN
gujaf-186	267	20	14	14	NUM
gujaf-186	268	1	no	no	NOUN
gujaf-186	268	2	.	.	NOUN
gujaf-186	268	3	2	2	NUM
gujaf-186	268	4	,	,	PUNCT
gujaf-186	268	5	2016pp	2016pp	NOUN
gujaf-186	268	6	.	.	PUNCT
gujaf-186	269	1	279	279	NUM
gujaf-186	269	2	-	-	SYM
gujaf-186	269	3	298doi	298doi	NUM
gujaf-186	269	4	10.1108	10.1108	NUM
gujaf-186	269	5	/	/	SYM
gujaf-186	269	6	jfra-062015	jfra-062015	ADJ
gujaf-186	269	7	-	-	PUNCT
gujaf-186	269	8	0065	0065	NUM
gujaf-186	269	9	issa	issa	NOUN
gujaf-186	269	10	,	,	PUNCT
gujaf-186	269	11	a.	a.	PROPN
gujaf-186	269	12	&	&	CCONJ
gujaf-186	269	13	fang	fang	PROPN
gujaf-186	269	14	,	,	PUNCT
gujaf-186	269	15	h.	h.	PROPN
gujaf-186	269	16	(	(	PUNCT
gujaf-186	269	17	2019).the	2019).the	DET
gujaf-186	269	18	impact	impact	NOUN
gujaf-186	269	19	of	of	ADP
gujaf-186	269	20	board	board	NOUN
gujaf-186	269	21	gender	gender	NOUN
gujaf-186	269	22	diversity	diversity	NOUN
gujaf-186	269	23	on	on	ADP
gujaf-186	269	24	corporate	corporate	ADJ
gujaf-186	269	25	social	social	ADJ
gujaf-186	269	26	responsibility	responsibility	NOUN
gujaf-186	269	27	in	in	ADP
gujaf-186	269	28	the	the	DET
gujaf-186	269	29	arabgulfstates.gender	arabgulfstates.gender	PROPN
gujaf-186	269	30	in	in	ADP
gujaf-186	269	31	management	management	NOUN
gujaf-186	269	32	:	:	PUNCT
gujaf-186	269	33	an	an	DET
gujaf-186	269	34	international	international	ADJ
gujaf-186	269	35	journal	journal	NOUN
gujaf-186	269	36	vol	vol	NOUN
gujaf-186	269	37	.	.	PUNCT
gujaf-186	270	1	34	34	NUM
gujaf-186	270	2	no	no	NOUN
gujaf-186	270	3	.	.	NOUN
gujaf-186	271	1	7	7	NUM
gujaf-186	271	2	,	,	PUNCT
gujaf-186	271	3	2019pp	2019pp	NOUN
gujaf-186	271	4	.	.	PUNCT
gujaf-186	272	1	577	577	NUM
gujaf-186	272	2	-	-	PUNCT
gujaf-186	272	3	605doi10.1108	605doi10.1108	NUM
gujaf-186	272	4	/	/	SYM
gujaf-186	272	5	gm-072018	gm-072018	NOUN
gujaf-186	272	6	-	-	PUNCT
gujaf-186	272	7	0087	0087	NUM
gujaf-186	272	8	jarboui	jarboui	NOUN
gujaf-186	272	9	,	,	PUNCT
gujaf-186	272	10	a.	a.	PROPN
gujaf-186	272	11	,	,	PUNCT
gujaf-186	272	12	saad	saad	PROPN
gujaf-186	272	13	,	,	PUNCT
gujaf-186	272	14	m.	m.	PROPN
gujaf-186	272	15	k.	k.	PROPN
gujaf-186	272	16	b.	b.	PROPN
gujaf-186	272	17	&	&	CCONJ
gujaf-186	272	18	riguen	riguen	PROPN
gujaf-186	272	19	,	,	PUNCT
gujaf-186	272	20	r.	r.	PROPN
gujaf-186	272	21	(	(	PUNCT
gujaf-186	272	22	2019	2019	NUM
gujaf-186	272	23	)	)	PUNCT
gujaf-186	272	24	.	.	PUNCT
gujaf-186	273	1	tax	tax	NOUN
gujaf-186	273	2	avoidance	avoidance	NOUN
gujaf-186	273	3	:	:	PUNCT
gujaf-186	273	4	do	do	AUX
gujaf-186	273	5	board	board	NOUN
gujaf-186	273	6	gender	gender	NOUN
gujaf-186	273	7	diversity	diversity	NOUN
gujaf-186	273	8	and	and	CCONJ
gujaf-186	273	9	sustainability	sustainability	NOUN
gujaf-186	273	10	performance	performance	NOUN
gujaf-186	273	11	make	make	VERB
gujaf-186	273	12	a	a	DET
gujaf-186	273	13	difference	difference	NOUN
gujaf-186	273	14	?	?	PUNCT
gujaf-186	274	1	journal	journal	NOUN
gujaf-186	274	2	of	of	ADP
gujaf-186	274	3	financial	financial	ADJ
gujaf-186	274	4	crime	crime	NOUN
gujaf-186	274	5	,	,	PUNCT
gujaf-186	274	6	doi10.1108	doi10.1108	PROPN
gujaf-186	274	7	/	/	SYM
gujaf-186	274	8	jfc-09	jfc-09	PROPN
gujaf-186	274	9	-	-	PUNCT
gujaf-186	274	10	20190122	20190122	NUM
gujaf-186	274	11	jensen	jensen	PROPN
gujaf-186	274	12	,	,	PUNCT
gujaf-186	274	13	m.	m.	PROPN
gujaf-186	274	14	c.	c.	PROPN
gujaf-186	274	15	,	,	PUNCT
gujaf-186	274	16	&	&	CCONJ
gujaf-186	274	17	meckling	meckling	PROPN
gujaf-186	274	18	,	,	PUNCT
gujaf-186	274	19	w.	w.	PROPN
gujaf-186	274	20	h.	h.	PROPN
gujaf-186	274	21	(	(	PUNCT
gujaf-186	274	22	1976	1976	NUM
gujaf-186	274	23	)	)	PUNCT
gujaf-186	274	24	.	.	PUNCT
gujaf-186	275	1	theory	theory	NOUN
gujaf-186	275	2	of	of	ADP
gujaf-186	275	3	the	the	DET
gujaf-186	275	4	firm	firm	NOUN
gujaf-186	275	5	:	:	PUNCT
gujaf-186	275	6	managerial	managerial	ADJ
gujaf-186	275	7	behavior	behavior	NOUN
gujaf-186	275	8	,	,	PUNCT
gujaf-186	275	9	agency	agency	NOUN
gujaf-186	275	10	costs	cost	NOUN
gujaf-186	275	11	and	and	CCONJ
gujaf-186	275	12	ownership	ownership	NOUN
gujaf-186	275	13	structure	structure	NOUN
gujaf-186	275	14	.	.	PUNCT
gujaf-186	276	1	journal	journal	NOUN
gujaf-186	276	2	of	of	ADP
gujaf-186	276	3	financialeconomics	financialeconomic	NOUN
gujaf-186	276	4	,	,	PUNCT
gujaf-186	276	5	3(4	3(4	NUM
gujaf-186	276	6	)	)	PUNCT
gujaf-186	276	7	,	,	PUNCT
gujaf-186	276	8	305–360	305–360	NUM
gujaf-186	276	9	.	.	PUNCT
gujaf-186	277	1	khan	khan	PROPN
gujaf-186	277	2	,	,	PUNCT
gujaf-186	277	3	i.	i.	PROPN
gujaf-186	277	4	,	,	PUNCT
gujaf-186	277	5	khan	khan	PROPN
gujaf-186	277	6	,	,	PUNCT
gujaf-186	277	7	i.	i.	PROPN
gujaf-186	277	8	&	&	CCONJ
gujaf-186	277	9	senturk	senturk	PROPN
gujaf-186	277	10	,	,	PUNCT
gujaf-186	277	11	i.	i.	PROPN
gujaf-186	277	12	(	(	PUNCT
gujaf-186	277	13	2019	2019	NUM
gujaf-186	277	14	)	)	PUNCT
gujaf-186	277	15	board	board	NOUN
gujaf-186	277	16	diversity	diversity	NOUN
gujaf-186	277	17	and	and	CCONJ
gujaf-186	277	18	quality	quality	NOUN
gujaf-186	277	19	of	of	ADP
gujaf-186	277	20	csr	csr	NOUN
gujaf-186	277	21	disclosure	disclosure	NOUN
gujaf-186	277	22	:	:	PUNCT
gujaf-186	277	23	evidence	evidence	NOUN
gujaf-186	277	24	from	from	ADP
gujaf-186	277	25	pakistan	pakistan	PROPN
gujaf-186	277	26	corporate	corporate	ADJ
gujaf-186	277	27	governance	governance	NOUN
gujaf-186	277	28	vol	vol	NOUN
gujaf-186	277	29	.	.	PROPN
gujaf-186	277	30	19	19	NUM
gujaf-186	277	31	no	no	NOUN
gujaf-186	277	32	.	.	NOUN
gujaf-186	278	1	6	6	NUM
gujaf-186	278	2	,	,	PUNCT
gujaf-186	278	3	pp	pp	ADJ
gujaf-186	278	4	.	.	PUNCT
gujaf-186	279	1	1187	1187	NUM
gujaf-186	279	2	-	-	SYM
gujaf-186	279	3	1203	1203	NUM
gujaf-186	279	4	,	,	PUNCT
gujaf-186	279	5	doi10.1108	doi10.1108	NOUN
gujaf-186	279	6	/	/	SYM
gujaf-186	279	7	cg-12	cg-12	NOUN
gujaf-186	279	8	-	-	PUNCT
gujaf-186	279	9	2018	2018	NUM
gujaf-186	279	10	-	-	PUNCT
gujaf-186	279	11	0371	0371	NUM
gujaf-186	279	12	mallin	mallin	PROPN
gujaf-186	279	13	,	,	PUNCT
gujaf-186	279	14	c.a	c.a	PROPN
gujaf-186	279	15	.	.	PROPN
gujaf-186	279	16	&	&	CCONJ
gujaf-186	279	17	michelon	michelon	PROPN
gujaf-186	279	18	,	,	PUNCT
gujaf-186	279	19	g.	g.	PROPN
gujaf-186	279	20	(	(	PUNCT
gujaf-186	279	21	2011	2011	NUM
gujaf-186	279	22	)	)	PUNCT
gujaf-186	279	23	.	.	PUNCT
gujaf-186	280	1	board	board	NOUN
gujaf-186	280	2	reputation	reputation	NOUN
gujaf-186	280	3	attributes	attribute	VERB
gujaf-186	280	4	and	and	CCONJ
gujaf-186	280	5	corporate	corporate	ADJ
gujaf-186	280	6	social	social	ADJ
gujaf-186	280	7	performance	performance	NOUN
gujaf-186	280	8	:	:	PUNCT
gujaf-186	280	9	an	an	DET
gujaf-186	280	10	empirical	empirical	ADJ
gujaf-186	280	11	investigation	investigation	NOUN
gujaf-186	280	12	of	of	ADP
gujaf-186	280	13	us	we	PRON
gujaf-186	280	14	best	good	ADJ
gujaf-186	280	15	corporate	corporate	ADJ
gujaf-186	280	16	citizens	citizen	NOUN
gujaf-186	280	17	.	.	PUNCT
gujaf-186	281	1	accounting	account	VERB
gujaf-186	281	2	andbusiness	andbusiness	PROPN
gujaf-186	281	3	research	research	NOUN
gujaf-186	281	4	,	,	PUNCT
gujaf-186	281	5	41(2	41(2	NUM
gujaf-186	281	6	)	)	PUNCT
gujaf-186	281	7	,	,	PUNCT
gujaf-186	281	8	119	119	NUM
gujaf-186	281	9	–	–	SYM
gujaf-186	281	10	144	144	NUM
gujaf-186	281	11	.	.	PUNCT
gujaf-186	282	1	pistoni	pistoni	PROPN
gujaf-186	282	2	,	,	PUNCT
gujaf-186	282	3	a.	a.	NOUN
gujaf-186	282	4	,	,	PUNCT
gujaf-186	282	5	songini	songini	PROPN
gujaf-186	282	6	,	,	PUNCT
gujaf-186	282	7	l.	l.	PROPN
gujaf-186	282	8	,	,	PUNCT
gujaf-186	282	9	&	&	CCONJ
gujaf-186	282	10	bavagnoli	bavagnoli	ADJ
gujaf-186	282	11	,	,	PUNCT
gujaf-186	282	12	f.	f.	PROPN
gujaf-186	282	13	(	(	PUNCT
gujaf-186	282	14	2018	2018	NUM
gujaf-186	282	15	)	)	PUNCT
gujaf-186	282	16	.	.	PUNCT
gujaf-186	283	1	integrated	integrate	VERB
gujaf-186	283	2	reporting	reporting	NOUN
gujaf-186	283	3	quality	quality	NOUN
gujaf-186	283	4	:	:	PUNCT
gujaf-186	283	5	an	an	DET
gujaf-186	283	6	empirical	empirical	ADJ
gujaf-186	283	7	analysis	analysis	NOUN
gujaf-186	283	8	.	.	PUNCT
gujaf-186	284	1	corporate	corporate	ADJ
gujaf-186	284	2	social	social	ADJ
gujaf-186	284	3	responsibility	responsibility	NOUN
gujaf-186	284	4	and	and	CCONJ
gujaf-186	284	5	environmental	environmental	ADJ
gujaf-186	284	6	management	management	NOUN
gujaf-186	284	7	,	,	PUNCT
gujaf-186	284	8	25(4	25(4	NOUN
gujaf-186	284	9	)	)	PUNCT
gujaf-186	284	10	,	,	PUNCT
gujaf-186	284	11	489–507	489–507	NUM
gujaf-186	284	12	.	.	PUNCT
gujaf-186	284	13	rao	rao	PROPN
gujaf-186	284	14	,	,	PUNCT
gujaf-186	284	15	k.	k.	PROPN
gujaf-186	284	16	&	&	CCONJ
gujaf-186	284	17	tilt	tilt	PROPN
gujaf-186	284	18	,	,	PUNCT
gujaf-186	284	19	c.	c.	PROPN
gujaf-186	284	20	(	(	PUNCT
gujaf-186	284	21	2016).board	2016).board	NUM
gujaf-186	284	22	diversity	diversity	NOUN
gujaf-186	284	23	and	and	CCONJ
gujaf-186	284	24	csr	csr	NOUN
gujaf-186	284	25	reporting	reporting	NOUN
gujaf-186	284	26	:	:	PUNCT
gujaf-186	284	27	an	an	DET
gujaf-186	284	28	australian	australian	ADJ
gujaf-186	284	29	study	study	NOUN
gujaf-186	284	30	.	.	PUNCT
gujaf-186	285	1	meditari	meditari	ADJ
gujaf-186	285	2	accountancy	accountancy	NOUN
gujaf-186	285	3	researchvol	researchvol	NOUN
gujaf-186	285	4	.	.	PUNCT
gujaf-186	286	1	24	24	NUM
gujaf-186	286	2	no	no	NOUN
gujaf-186	286	3	.	.	NOUN
gujaf-186	286	4	2	2	NUM
gujaf-186	286	5	,	,	PUNCT
gujaf-186	286	6	2016pp	2016pp	NOUN
gujaf-186	286	7	.	.	PUNCT
gujaf-186	287	1	182	182	NUM
gujaf-186	287	2	-	-	SYM
gujaf-186	287	3	210	210	NUM
gujaf-186	287	4	,	,	PUNCT
gujaf-186	287	5	doi	doi	X
gujaf-186	287	6	10.1108	10.1108	NUM
gujaf-186	287	7	/	/	SYM
gujaf-186	287	8	medar-08	medar-08	NOUN
gujaf-186	287	9	-	-	PUNCT
gujaf-186	287	10	2015	2015	NUM
gujaf-186	287	11	-	-	PUNCT
gujaf-186	287	12	0052	0052	NUM
gujaf-186	287	13	vitolla	vitolla	NOUN
gujaf-186	287	14	f	f	PROPN
gujaf-186	287	15	,	,	PUNCT
gujaf-186	287	16	raimo	raimo	VERB
gujaf-186	287	17	n	n	CCONJ
gujaf-186	287	18	,	,	PUNCT
gujaf-186	287	19	rubino	rubino	ADJ
gujaf-186	287	20	m.	m.	NOUN
gujaf-186	287	21	(	(	PUNCT
gujaf-186	287	22	2019	2019	NUM
gujaf-186	287	23	)	)	PUNCT
gujaf-186	287	24	.	.	PUNCT
gujaf-186	288	1	board	board	NOUN
gujaf-186	288	2	characteristics	characteristic	NOUN
gujaf-186	288	3	and	and	CCONJ
gujaf-186	288	4	gusau	gusau	ADJ
gujaf-186	288	5	journal	journal	NOUN
gujaf-186	288	6	of	of	ADP
gujaf-186	288	7	accounting	accounting	NOUN
gujaf-186	288	8	and	and	CCONJ
gujaf-186	288	9	finance	finance	NOUN
gujaf-186	288	10	,	,	PUNCT
gujaf-186	288	11	vol	vol	NOUN
gujaf-186	288	12	.	.	PROPN
gujaf-186	288	13	3	3	NUM
gujaf-186	288	14	,	,	PUNCT
gujaf-186	288	15	issue	issue	NOUN
gujaf-186	288	16	3	3	NUM
gujaf-186	288	17	,	,	PUNCT
gujaf-186	288	18	october	october	PROPN
gujaf-186	288	19	,	,	PUNCT
gujaf-186	288	20	2022	2022	NUM
gujaf-186	288	21	238	238	NUM
gujaf-186	288	22	integratedreporting	integratedreporte	VERB
gujaf-186	288	23	quality	quality	NOUN
gujaf-186	288	24	:	:	PUNCT
gujaf-186	288	25	an	an	DET
gujaf-186	288	26	agency	agency	NOUN
gujaf-186	288	27	theory	theory	NOUN
gujaf-186	288	28	perspective	perspective	PROPN
gujaf-186	288	29	.	.	PUNCT
gujaf-186	289	1	corp	corp	PROPN
gujaf-186	289	2	socrespenv	socrespenv	PROPN
gujaf-186	289	3	ma.1	ma.1	PROPN
gujaf-186	289	4	–	–	PUNCT
gujaf-186	289	5	12.doi.org/10.1002/csr.1879	12.doi.org/10.1002/csr.1879	NUM
gujaf-186	289	6	zaid	zaid	ADJ
gujaf-186	289	7	,	,	PUNCT
gujaf-186	289	8	m.a.a	m.a.a	PROPN
gujaf-186	289	9	.	.	PUNCT
gujaf-186	289	10	,	,	PUNCT
gujaf-186	289	11	wang	wang	PROPN
gujaf-186	289	12	m.	m.	PROPN
gujaf-186	289	13	,	,	PUNCT
gujaf-186	289	14	adib	adib	PROPN
gujaf-186	289	15	,	,	PUNCT
gujaf-186	289	16	m.	m.	NOUN
gujaf-186	289	17	,	,	PUNCT
gujaf-186	289	18	sahyoun	sahyoun	NOUN
gujaf-186	289	19	,	,	PUNCT
gujaf-186	289	20	i	i	PROPN
gujaf-186	289	21	a.	a.	PROPN
gujaf-186	289	22	&	&	CCONJ
gujaf-186	289	23	abuhijleh	abuhijleh	PROPN
gujaf-186	289	24	,	,	PUNCT
gujaf-186	289	25	s.t.f	s.t.f	ADV
gujaf-186	289	26	.	.	PUNCT
gujaf-186	290	1	(	(	PUNCT
gujaf-186	290	2	2020	2020	NUM
gujaf-186	290	3	)	)	PUNCT
gujaf-186	290	4	.	.	PUNCT
gujaf-186	291	1	boardroom	boardroom	NOUN
gujaf-186	291	2	nationality	nationality	NOUN
gujaf-186	291	3	and	and	CCONJ
gujaf-186	291	4	gender	gender	NOUN
gujaf-186	291	5	diversity	diversity	NOUN
gujaf-186	291	6	:	:	PUNCT
gujaf-186	291	7	implications	implication	NOUN
gujaf-186	291	8	for	for	ADP
gujaf-186	291	9	corporate	corporate	ADJ
gujaf-186	291	10	sustainability	sustainability	NOUN
gujaf-186	291	11	performance	performance	NOUN
gujaf-186	291	12	.	.	PUNCT
gujaf-186	292	1	journal	journal	NOUN
gujaf-186	292	2	of	of	ADP
gujaf-186	292	3	cleaner	clean	ADJ
gujaf-186	292	4	production	production	NOUN
gujaf-186	292	5	doi	doi	NOUN
gujaf-186	292	6	:	:	PUNCT
gujaf-186	292	7	https://doi.org/10.1016	https://doi.org/10.1016	PROPN
gujaf-186	292	8	/	/	SYM
gujaf-186	292	9	j.jclepro.2019.119652	j.jclepro.2019.119652	NOUN
gujaf-186	292	10	.	.	PUNCT
gujaf-186	293	1	https://doi.org/10.1002/csr.1879	https://doi.org/10.1002/csr.1879	ADV
gujaf-186	293	2	https://doi.org/10.1016/j.jclepro.2019.119652	https://doi.org/10.1016/j.jclepro.2019.119652	PROPN