id	sid	tid	token	lemma	pos
gujaf-274	1	1	gusau	gusau	PROPN
gujaf-274	1	2	journal	journal	NOUN
gujaf-274	1	3	of	of	ADP
gujaf-274	1	4	accounting	accounting	NOUN
gujaf-274	1	5	and	and	CCONJ
gujaf-274	1	6	finance	finance	NOUN
gujaf-274	1	7	(	(	PUNCT
gujaf-274	1	8	gujaf	gujaf	NOUN
gujaf-274	1	9	)	)	PUNCT
gujaf-274	1	10	vol	vol	NOUN
gujaf-274	1	11	.	.	NOUN
gujaf-274	2	1	5	5	NUM
gujaf-274	2	2	issue	issue	NOUN
gujaf-274	2	3	1	1	NUM
gujaf-274	2	4	,	,	PUNCT
gujaf-274	2	5	april	april	PROPN
gujaf-274	2	6	,	,	PUNCT
gujaf-274	2	7	2024	2024	NUM
gujaf-274	2	8	issn	issn	X
gujaf-274	2	9	:	:	PUNCT
gujaf-274	2	10	2756	2756	NUM
gujaf-274	2	11	-	-	PUNCT
gujaf-274	2	12	665x	665x	NOUN
gujaf-274	2	13	a	a	DET
gujaf-274	2	14	publication	publication	NOUN
gujaf-274	2	15	of	of	ADP
gujaf-274	2	16	department	department	NOUN
gujaf-274	2	17	of	of	ADP
gujaf-274	2	18	accounting	accounting	NOUN
gujaf-274	2	19	and	and	CCONJ
gujaf-274	2	20	finance	finance	NOUN
gujaf-274	2	21	,	,	PUNCT
gujaf-274	2	22	faculty	faculty	NOUN
gujaf-274	2	23	of	of	ADP
gujaf-274	2	24	management	management	NOUN
gujaf-274	2	25	and	and	CCONJ
gujaf-274	2	26	social	social	ADJ
gujaf-274	2	27	sciences	science	NOUN
gujaf-274	2	28	,	,	PUNCT
gujaf-274	2	29	federal	federal	ADJ
gujaf-274	2	30	university	university	NOUN
gujaf-274	2	31	gusau	gusau	NOUN
gujaf-274	2	32	,	,	PUNCT
gujaf-274	2	33	zamfara	zamfara	PROPN
gujaf-274	2	34	state	state	PROPN
gujaf-274	2	35	-nigeria	-nigeria	PROPN
gujaf-274	2	36	gusau	gusau	ADJ
gujaf-274	2	37	journal	journal	NOUN
gujaf-274	2	38	of	of	ADP
gujaf-274	2	39	accounting	accounting	NOUN
gujaf-274	2	40	and	and	CCONJ
gujaf-274	2	41	finance	finance	NOUN
gujaf-274	2	42	,	,	PUNCT
gujaf-274	2	43	vol	vol	NOUN
gujaf-274	2	44	.	.	PROPN
gujaf-274	2	45	5	5	NUM
gujaf-274	2	46	,	,	PUNCT
gujaf-274	2	47	issue	issue	NOUN
gujaf-274	2	48	1	1	NUM
gujaf-274	2	49	,	,	PUNCT
gujaf-274	2	50	april	april	PROPN
gujaf-274	2	51	,	,	PUNCT
gujaf-274	2	52	2024	2024	NUM
gujaf-274	2	53	ii	ii	NUM
gujaf-274	2	54	©	©	PROPN
gujaf-274	2	55	department	department	PROPN
gujaf-274	2	56	of	of	ADP
gujaf-274	2	57	accounting	accounting	NOUN
gujaf-274	2	58	and	and	CCONJ
gujaf-274	2	59	finance	finance	NOUN
gujaf-274	2	60	vol	vol	NOUN
gujaf-274	2	61	.	.	PUNCT
gujaf-274	2	62	5	5	NUM
gujaf-274	2	63	issue	issue	NOUN
gujaf-274	2	64	1	1	NUM
gujaf-274	2	65	april	april	PROPN
gujaf-274	2	66	,	,	PUNCT
gujaf-274	2	67	2024	2024	NUM
gujaf-274	2	68	issn	issn	X
gujaf-274	2	69	:	:	PUNCT
gujaf-274	2	70	2756	2756	NUM
gujaf-274	2	71	-	-	PUNCT
gujaf-274	2	72	665x	665x	NOUN
gujaf-274	2	73	a	a	DET
gujaf-274	2	74	publication	publication	NOUN
gujaf-274	2	75	of	of	ADP
gujaf-274	2	76	department	department	NOUN
gujaf-274	2	77	of	of	ADP
gujaf-274	2	78	accounting	accounting	NOUN
gujaf-274	2	79	and	and	CCONJ
gujaf-274	2	80	finance	finance	NOUN
gujaf-274	2	81	,	,	PUNCT
gujaf-274	2	82	faculty	faculty	NOUN
gujaf-274	2	83	of	of	ADP
gujaf-274	2	84	management	management	NOUN
gujaf-274	2	85	and	and	CCONJ
gujaf-274	2	86	social	social	ADJ
gujaf-274	2	87	sciences	science	NOUN
gujaf-274	2	88	,	,	PUNCT
gujaf-274	2	89	federal	federal	ADJ
gujaf-274	2	90	university	university	NOUN
gujaf-274	2	91	gusau	gusau	NOUN
gujaf-274	2	92	,	,	PUNCT
gujaf-274	2	93	zamfara	zamfara	PROPN
gujaf-274	2	94	state	state	NOUN
gujaf-274	2	95	-nigeria	-nigeria	PROPN
gujaf-274	2	96	all	all	DET
gujaf-274	2	97	rights	right	NOUN
gujaf-274	2	98	reserved	reserve	VERB
gujaf-274	2	99	except	except	SCONJ
gujaf-274	2	100	for	for	ADP
gujaf-274	2	101	academic	academic	ADJ
gujaf-274	2	102	purposes	purpose	NOUN
gujaf-274	2	103	no	no	DET
gujaf-274	2	104	part	part	NOUN
gujaf-274	2	105	or	or	CCONJ
gujaf-274	2	106	whole	whole	NOUN
gujaf-274	2	107	of	of	ADP
gujaf-274	2	108	this	this	DET
gujaf-274	2	109	publication	publication	NOUN
gujaf-274	2	110	is	be	AUX
gujaf-274	2	111	allowed	allow	VERB
gujaf-274	2	112	to	to	PART
gujaf-274	2	113	be	be	AUX
gujaf-274	2	114	reproduced	reproduce	VERB
gujaf-274	2	115	,	,	PUNCT
gujaf-274	2	116	stored	store	VERB
gujaf-274	2	117	in	in	ADP
gujaf-274	2	118	a	a	DET
gujaf-274	2	119	retrieval	retrieval	NOUN
gujaf-274	2	120	system	system	NOUN
gujaf-274	2	121	or	or	CCONJ
gujaf-274	2	122	transmitted	transmit	VERB
gujaf-274	2	123	in	in	ADP
gujaf-274	2	124	any	any	DET
gujaf-274	2	125	form	form	NOUN
gujaf-274	2	126	or	or	CCONJ
gujaf-274	2	127	by	by	ADP
gujaf-274	2	128	any	any	DET
gujaf-274	2	129	means	mean	NOUN
gujaf-274	2	130	be	be	AUX
gujaf-274	2	131	it	it	PRON
gujaf-274	2	132	mechanical	mechanical	ADJ
gujaf-274	2	133	,	,	PUNCT
gujaf-274	2	134	electrical	electrical	ADJ
gujaf-274	2	135	,	,	PUNCT
gujaf-274	2	136	photocopying	photocopying	NOUN
gujaf-274	2	137	,	,	PUNCT
gujaf-274	2	138	recording	recording	NOUN
gujaf-274	2	139	or	or	CCONJ
gujaf-274	2	140	otherwise	otherwise	ADV
gujaf-274	2	141	,	,	PUNCT
gujaf-274	2	142	without	without	ADP
gujaf-274	2	143	prior	prior	ADJ
gujaf-274	2	144	permission	permission	NOUN
gujaf-274	2	145	of	of	ADP
gujaf-274	2	146	the	the	DET
gujaf-274	2	147	copyright	copyright	NOUN
gujaf-274	2	148	owner	owner	NOUN
gujaf-274	2	149	.	.	PUNCT
gujaf-274	3	1	published	publish	VERB
gujaf-274	3	2	and	and	CCONJ
gujaf-274	3	3	printed	print	VERB
gujaf-274	3	4	by	by	ADP
gujaf-274	3	5	ahmadu	ahmadu	PROPN
gujaf-274	3	6	bello	bello	PROPN
gujaf-274	3	7	university	university	NOUN
gujaf-274	3	8	press	press	NOUN
gujaf-274	3	9	limited	limit	VERB
gujaf-274	3	10	,	,	PUNCT
gujaf-274	3	11	zaria	zaria	PROPN
gujaf-274	3	12	,	,	PUNCT
gujaf-274	3	13	kaduna	kaduna	PROPN
gujaf-274	3	14	state	state	PROPN
gujaf-274	3	15	,	,	PUNCT
gujaf-274	3	16	nigeria	nigeria	PROPN
gujaf-274	3	17	.	.	PUNCT
gujaf-274	4	1	tel	tel	ADP
gujaf-274	4	2	:	:	PUNCT
gujaf-274	4	3	08065949711	08065949711	NUM
gujaf-274	4	4	e	e	NOUN
gujaf-274	4	5	-	-	NOUN
gujaf-274	4	6	mail	mail	NOUN
gujaf-274	4	7	:	:	PUNCT
gujaf-274	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-274	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-274	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-274	5	1	website	website	NOUN
gujaf-274	5	2	:	:	PUNCT
gujaf-274	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-274	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-274	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-274	5	6	gusau	gusau	ADJ
gujaf-274	5	7	journal	journal	NOUN
gujaf-274	5	8	of	of	ADP
gujaf-274	5	9	accounting	accounting	NOUN
gujaf-274	5	10	and	and	CCONJ
gujaf-274	5	11	finance	finance	NOUN
gujaf-274	5	12	,	,	PUNCT
gujaf-274	5	13	vol	vol	NOUN
gujaf-274	5	14	.	.	PROPN
gujaf-274	5	15	5	5	NUM
gujaf-274	5	16	,	,	PUNCT
gujaf-274	5	17	issue	issue	NOUN
gujaf-274	5	18	1	1	NUM
gujaf-274	5	19	,	,	PUNCT
gujaf-274	5	20	april	april	PROPN
gujaf-274	5	21	,	,	PUNCT
gujaf-274	5	22	2024	2024	NUM
gujaf-274	5	23	iii	iii	NUM
gujaf-274	5	24	editorial	editorial	PROPN
gujaf-274	5	25	board	board	NOUN
gujaf-274	5	26	editor	editor	NOUN
gujaf-274	5	27	-	-	PUNCT
gujaf-274	5	28	in	in	ADP
gujaf-274	5	29	-	-	PUNCT
gujaf-274	5	30	chief	chief	NOUN
gujaf-274	5	31	:	:	PUNCT
gujaf-274	6	1	prof	prof	PROPN
gujaf-274	6	2	.	.	PUNCT
gujaf-274	6	3	shehu	shehu	PROPN
gujaf-274	6	4	usman	usman	PROPN
gujaf-274	6	5	hassan	hassan	PROPN
gujaf-274	6	6	department	department	PROPN
gujaf-274	6	7	of	of	ADP
gujaf-274	6	8	accounting	accounting	PROPN
gujaf-274	6	9	,	,	PUNCT
gujaf-274	6	10	federal	federal	ADJ
gujaf-274	6	11	university	university	PROPN
gujaf-274	6	12	of	of	ADP
gujaf-274	6	13	kashere	kashere	PROPN
gujaf-274	6	14	,	,	PUNCT
gujaf-274	6	15	gombe	gombe	ADJ
gujaf-274	6	16	state	state	NOUN
gujaf-274	6	17	.	.	PUNCT
gujaf-274	7	1	associate	associate	NOUN
gujaf-274	7	2	editor	editor	NOUN
gujaf-274	7	3	:	:	PUNCT
gujaf-274	7	4	dr	dr	PROPN
gujaf-274	7	5	.	.	PROPN
gujaf-274	7	6	muhammad	muhammad	PROPN
gujaf-274	7	7	mustapha	mustapha	PROPN
gujaf-274	7	8	bagudo	bagudo	PROPN
gujaf-274	7	9	department	department	PROPN
gujaf-274	7	10	of	of	ADP
gujaf-274	7	11	accounting	accounting	PROPN
gujaf-274	7	12	,	,	PUNCT
gujaf-274	7	13	ahmadu	ahmadu	PROPN
gujaf-274	7	14	bello	bello	PROPN
gujaf-274	7	15	university	university	PROPN
gujaf-274	7	16	zaria	zaria	PROPN
gujaf-274	7	17	,	,	PUNCT
gujaf-274	7	18	kaduna	kaduna	PROPN
gujaf-274	7	19	state	state	PROPN
gujaf-274	7	20	.	.	PUNCT
gujaf-274	8	1	managing	manage	VERB
gujaf-274	8	2	editor	editor	NOUN
gujaf-274	8	3	:	:	PUNCT
gujaf-274	8	4	umar	umar	PROPN
gujaf-274	8	5	farouk	farouk	PROPN
gujaf-274	8	6	abdulkarim	abdulkarim	PROPN
gujaf-274	8	7	department	department	PROPN
gujaf-274	8	8	of	of	ADP
gujaf-274	8	9	accounting	accounting	NOUN
gujaf-274	8	10	and	and	CCONJ
gujaf-274	8	11	finance	finance	NOUN
gujaf-274	8	12	,	,	PUNCT
gujaf-274	8	13	federal	federal	ADJ
gujaf-274	8	14	university	university	NOUN
gujaf-274	8	15	gusau	gusau	PROPN
gujaf-274	8	16	,	,	PUNCT
gujaf-274	8	17	zamfara	zamfara	PROPN
gujaf-274	8	18	state	state	PROPN
gujaf-274	8	19	.	.	PUNCT
gujaf-274	9	1	editorial	editorial	PROPN
gujaf-274	9	2	board	board	NOUN
gujaf-274	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-274	9	4	modu	modu	PROPN
gujaf-274	9	5	kumshe	kumshe	PROPN
gujaf-274	9	6	department	department	PROPN
gujaf-274	9	7	of	of	ADP
gujaf-274	9	8	accounting	accounting	PROPN
gujaf-274	9	9	,	,	PUNCT
gujaf-274	9	10	university	university	NOUN
gujaf-274	9	11	of	of	ADP
gujaf-274	9	12	maiduguri	maiduguri	PROPN
gujaf-274	9	13	,	,	PUNCT
gujaf-274	9	14	borno	borno	PROPN
gujaf-274	9	15	state	state	PROPN
gujaf-274	9	16	.	.	PUNCT
gujaf-274	10	1	prof	prof	PROPN
gujaf-274	10	2	ugochukwu	ugochukwu	PROPN
gujaf-274	10	3	c.	c.	PROPN
gujaf-274	10	4	nzewi	nzewi	VERB
gujaf-274	10	5	department	department	PROPN
gujaf-274	10	6	of	of	ADP
gujaf-274	10	7	accounting	accounting	PROPN
gujaf-274	10	8	,	,	PUNCT
gujaf-274	10	9	paul	paul	PROPN
gujaf-274	10	10	university	university	PROPN
gujaf-274	10	11	awka	awka	NOUN
gujaf-274	10	12	,	,	PUNCT
gujaf-274	10	13	anambra	anambra	PROPN
gujaf-274	10	14	state	state	PROPN
gujaf-274	10	15	.	.	PUNCT
gujaf-274	11	1	prof	prof	PROPN
gujaf-274	11	2	kabir	kabir	PROPN
gujaf-274	11	3	tahir	tahir	PROPN
gujaf-274	11	4	hamid	hamid	PROPN
gujaf-274	11	5	department	department	PROPN
gujaf-274	11	6	of	of	ADP
gujaf-274	11	7	accounting	accounting	PROPN
gujaf-274	11	8	,	,	PUNCT
gujaf-274	11	9	bayero	bayero	PROPN
gujaf-274	11	10	university	university	PROPN
gujaf-274	11	11	,	,	PUNCT
gujaf-274	11	12	kano	kano	PROPN
gujaf-274	11	13	,	,	PUNCT
gujaf-274	11	14	kano	kano	PROPN
gujaf-274	11	15	state	state	PROPN
gujaf-274	11	16	.	.	PUNCT
gujaf-274	12	1	prof	prof	PROPN
gujaf-274	12	2	.	.	PUNCT
gujaf-274	13	1	ekoja	ekoja	PROPN
gujaf-274	13	2	b.	b.	PROPN
gujaf-274	13	3	ekoja	ekoja	PROPN
gujaf-274	13	4	department	department	PROPN
gujaf-274	13	5	of	of	ADP
gujaf-274	13	6	accounting	accounting	PROPN
gujaf-274	13	7	,	,	PUNCT
gujaf-274	13	8	university	university	PROPN
gujaf-274	13	9	of	of	ADP
gujaf-274	13	10	jos	jos	PROPN
gujaf-274	13	11	.	.	PROPN
gujaf-274	13	12	prof	prof	PROPN
gujaf-274	13	13	.	.	PUNCT
gujaf-274	14	1	clifford	clifford	PROPN
gujaf-274	14	2	ofurum	ofurum	PROPN
gujaf-274	14	3	department	department	PROPN
gujaf-274	14	4	of	of	ADP
gujaf-274	14	5	accounting	accounting	PROPN
gujaf-274	14	6	,	,	PUNCT
gujaf-274	14	7	university	university	NOUN
gujaf-274	14	8	of	of	ADP
gujaf-274	14	9	portharcourt	portharcourt	PROPN
gujaf-274	14	10	,	,	PUNCT
gujaf-274	14	11	rivers	river	NOUN
gujaf-274	14	12	state	state	PROPN
gujaf-274	14	13	.	.	PUNCT
gujaf-274	15	1	prof	prof	PROPN
gujaf-274	15	2	.	.	PUNCT
gujaf-274	16	1	ahmad	ahmad	PROPN
gujaf-274	16	2	bello	bello	PROPN
gujaf-274	16	3	dogarawa	dogarawa	PROPN
gujaf-274	16	4	department	department	PROPN
gujaf-274	16	5	of	of	ADP
gujaf-274	16	6	accounting	accounting	NOUN
gujaf-274	16	7	,	,	PUNCT
gujaf-274	16	8	ahmadu	ahmadu	PROPN
gujaf-274	16	9	bello	bello	PROPN
gujaf-274	16	10	university	university	PROPN
gujaf-274	16	11	zaria	zaria	PROPN
gujaf-274	16	12	.	.	PUNCT
gujaf-274	17	1	prof	prof	PROPN
gujaf-274	17	2	.	.	PUNCT
gujaf-274	18	1	yusuf	yusuf	PROPN
gujaf-274	18	2	.	.	PUNCT
gujaf-274	19	1	b.	b.	PROPN
gujaf-274	19	2	rahman	rahman	PROPN
gujaf-274	19	3	department	department	PROPN
gujaf-274	19	4	of	of	ADP
gujaf-274	19	5	accounting	accounting	PROPN
gujaf-274	19	6	,	,	PUNCT
gujaf-274	19	7	lagos	lagos	NOUN
gujaf-274	19	8	state	state	PROPN
gujaf-274	19	9	university	university	PROPN
gujaf-274	19	10	,	,	PUNCT
gujaf-274	19	11	lagos	lagos	NOUN
gujaf-274	19	12	state	state	NOUN
gujaf-274	19	13	.	.	PUNCT
gujaf-274	20	1	gusau	gusau	PROPN
gujaf-274	20	2	journal	journal	PROPN
gujaf-274	20	3	of	of	ADP
gujaf-274	20	4	accounting	accounting	NOUN
gujaf-274	20	5	and	and	CCONJ
gujaf-274	20	6	finance	finance	NOUN
gujaf-274	20	7	,	,	PUNCT
gujaf-274	20	8	vol	vol	NOUN
gujaf-274	20	9	.	.	PROPN
gujaf-274	20	10	5	5	NUM
gujaf-274	20	11	,	,	PUNCT
gujaf-274	20	12	issue	issue	NOUN
gujaf-274	20	13	1	1	NUM
gujaf-274	20	14	,	,	PUNCT
gujaf-274	20	15	april	april	PROPN
gujaf-274	20	16	,	,	PUNCT
gujaf-274	20	17	2024	2024	NUM
gujaf-274	20	18	iv	iv	NUM
gujaf-274	20	19	prof	prof	NOUN
gujaf-274	20	20	.	.	PUNCT
gujaf-274	21	1	suleiman	suleiman	PROPN
gujaf-274	21	2	a.	a.	PROPN
gujaf-274	21	3	s.	s.	PROPN
gujaf-274	21	4	aruwa	aruwa	PROPN
gujaf-274	21	5	department	department	PROPN
gujaf-274	21	6	of	of	ADP
gujaf-274	21	7	accounting	accounting	PROPN
gujaf-274	21	8	,	,	PUNCT
gujaf-274	21	9	nasarawa	nasarawa	PROPN
gujaf-274	21	10	state	state	PROPN
gujaf-274	21	11	university	university	PROPN
gujaf-274	21	12	,	,	PUNCT
gujaf-274	21	13	keffi	keffi	PROPN
gujaf-274	21	14	,	,	PUNCT
gujaf-274	21	15	nasarawa	nasarawa	PROPN
gujaf-274	21	16	state	state	PROPN
gujaf-274	21	17	.	.	PUNCT
gujaf-274	22	1	prof	prof	PROPN
gujaf-274	22	2	.	.	PUNCT
gujaf-274	23	1	muhammad	muhammad	PROPN
gujaf-274	23	2	junaidu	junaidu	PROPN
gujaf-274	23	3	kurawa	kurawa	PROPN
gujaf-274	23	4	department	department	PROPN
gujaf-274	23	5	of	of	ADP
gujaf-274	23	6	accounting	accounting	PROPN
gujaf-274	23	7	,	,	PUNCT
gujaf-274	23	8	bayero	bayero	PROPN
gujaf-274	23	9	university	university	PROPN
gujaf-274	23	10	kano	kano	PROPN
gujaf-274	23	11	,	,	PUNCT
gujaf-274	23	12	kano	kano	PROPN
gujaf-274	23	13	state	state	PROPN
gujaf-274	23	14	.	.	PUNCT
gujaf-274	24	1	prof	prof	PROPN
gujaf-274	24	2	.	.	PUNCT
gujaf-274	25	1	muhammad	muhammad	PROPN
gujaf-274	25	2	habibu	habibu	ADJ
gujaf-274	25	3	sabari	sabari	PROPN
gujaf-274	25	4	department	department	PROPN
gujaf-274	25	5	of	of	ADP
gujaf-274	25	6	accounting	accounting	NOUN
gujaf-274	25	7	,	,	PUNCT
gujaf-274	25	8	ahmadu	ahmadu	PROPN
gujaf-274	25	9	bello	bello	PROPN
gujaf-274	25	10	university	university	PROPN
gujaf-274	25	11	,	,	PUNCT
gujaf-274	25	12	zaria	zaria	PROPN
gujaf-274	25	13	.	.	PUNCT
gujaf-274	25	14	prof	prof	PROPN
gujaf-274	25	15	.	.	PUNCT
gujaf-274	26	1	okpanachi	okpanachi	PROPN
gujaf-274	26	2	joshua	joshua	PROPN
gujaf-274	26	3	department	department	PROPN
gujaf-274	26	4	of	of	ADP
gujaf-274	26	5	accounting	accounting	NOUN
gujaf-274	26	6	and	and	CCONJ
gujaf-274	26	7	management	management	NOUN
gujaf-274	26	8	,	,	PUNCT
gujaf-274	26	9	nigerian	nigerian	ADJ
gujaf-274	26	10	defence	defence	PROPN
gujaf-274	26	11	academy	academy	PROPN
gujaf-274	26	12	,	,	PUNCT
gujaf-274	26	13	kaduna	kaduna	PROPN
gujaf-274	26	14	.	.	PROPN
gujaf-274	26	15	prof	prof	PROPN
gujaf-274	26	16	.	.	PUNCT
gujaf-274	27	1	hassan	hassan	PROPN
gujaf-274	27	2	ibrahim	ibrahim	PROPN
gujaf-274	27	3	department	department	PROPN
gujaf-274	27	4	of	of	ADP
gujaf-274	27	5	accounting	accounting	PROPN
gujaf-274	27	6	,	,	PUNCT
gujaf-274	27	7	ibb	ibb	NOUN
gujaf-274	27	8	university	university	NOUN
gujaf-274	27	9	,	,	PUNCT
gujaf-274	27	10	lapai	lapai	NOUN
gujaf-274	27	11	,	,	PUNCT
gujaf-274	27	12	niger	niger	NOUN
gujaf-274	27	13	state	state	NOUN
gujaf-274	27	14	.	.	PUNCT
gujaf-274	28	1	prof	prof	PROPN
gujaf-274	28	2	.	.	PUNCT
gujaf-274	29	1	ifeoma	ifeoma	PROPN
gujaf-274	29	2	mary	mary	PROPN
gujaf-274	29	3	okwo	okwo	PROPN
gujaf-274	29	4	department	department	PROPN
gujaf-274	29	5	of	of	ADP
gujaf-274	29	6	accounting	accounting	PROPN
gujaf-274	29	7	,	,	PUNCT
gujaf-274	29	8	enugu	enugu	PROPN
gujaf-274	29	9	state	state	PROPN
gujaf-274	29	10	university	university	PROPN
gujaf-274	29	11	of	of	ADP
gujaf-274	29	12	science	science	NOUN
gujaf-274	29	13	and	and	CCONJ
gujaf-274	29	14	technology	technology	NOUN
gujaf-274	29	15	,	,	PUNCT
gujaf-274	29	16	enugu	enugu	PROPN
gujaf-274	29	17	state	state	PROPN
gujaf-274	29	18	.	.	PUNCT
gujaf-274	30	1	prof	prof	PROPN
gujaf-274	30	2	.	.	PROPN
gujaf-274	31	1	aminu	aminu	PROPN
gujaf-274	31	2	isah	isah	PROPN
gujaf-274	31	3	department	department	PROPN
gujaf-274	31	4	of	of	ADP
gujaf-274	31	5	accounting	accounting	PROPN
gujaf-274	31	6	,	,	PUNCT
gujaf-274	31	7	bayero	bayero	PROPN
gujaf-274	31	8	university	university	PROPN
gujaf-274	31	9	,	,	PUNCT
gujaf-274	31	10	kano	kano	PROPN
gujaf-274	31	11	,	,	PUNCT
gujaf-274	31	12	kano	kano	PROPN
gujaf-274	31	13	state	state	PROPN
gujaf-274	31	14	.	.	PUNCT
gujaf-274	32	1	prof	prof	PROPN
gujaf-274	32	2	.	.	PUNCT
gujaf-274	33	1	ahmadu	ahmadu	PROPN
gujaf-274	33	2	bello	bello	PROPN
gujaf-274	33	3	department	department	PROPN
gujaf-274	33	4	of	of	ADP
gujaf-274	33	5	accounting	accounting	NOUN
gujaf-274	33	6	,	,	PUNCT
gujaf-274	33	7	ahmadu	ahmadu	PROPN
gujaf-274	33	8	bello	bello	PROPN
gujaf-274	33	9	university	university	PROPN
gujaf-274	33	10	,	,	PUNCT
gujaf-274	33	11	zaria	zaria	PROPN
gujaf-274	33	12	.	.	PUNCT
gujaf-274	34	1	prof	prof	PROPN
gujaf-274	34	2	.	.	PUNCT
gujaf-274	35	1	musa	musa	PROPN
gujaf-274	35	2	yelwa	yelwa	PROPN
gujaf-274	35	3	abubakar	abubakar	PROPN
gujaf-274	35	4	department	department	PROPN
gujaf-274	35	5	of	of	ADP
gujaf-274	35	6	accounting	accounting	PROPN
gujaf-274	35	7	,	,	PUNCT
gujaf-274	35	8	usmanu	usmanu	PROPN
gujaf-274	35	9	danfodiyo	danfodiyo	PROPN
gujaf-274	35	10	university	university	PROPN
gujaf-274	35	11	,	,	PUNCT
gujaf-274	35	12	sokoto	sokoto	PROPN
gujaf-274	35	13	state	state	PROPN
gujaf-274	35	14	.	.	PUNCT
gujaf-274	36	1	prof	prof	PROPN
gujaf-274	36	2	.	.	PUNCT
gujaf-274	37	1	salisu	salisu	PROPN
gujaf-274	37	2	abubakar	abubakar	PROPN
gujaf-274	37	3	department	department	PROPN
gujaf-274	37	4	of	of	ADP
gujaf-274	37	5	accounting	accounting	NOUN
gujaf-274	37	6	,	,	PUNCT
gujaf-274	37	7	ahmadu	ahmadu	PROPN
gujaf-274	37	8	bello	bello	PROPN
gujaf-274	37	9	university	university	PROPN
gujaf-274	37	10	zaria	zaria	PROPN
gujaf-274	37	11	,	,	PUNCT
gujaf-274	37	12	kaduna	kaduna	PROPN
gujaf-274	37	13	state	state	PROPN
gujaf-274	37	14	.	.	PUNCT
gujaf-274	38	1	prof	prof	PROPN
gujaf-274	38	2	.	.	PUNCT
gujaf-274	39	1	sunusi	sunusi	PROPN
gujaf-274	39	2	sa'ad	sa'ad	PROPN
gujaf-274	39	3	ahmad	ahmad	PROPN
gujaf-274	39	4	department	department	PROPN
gujaf-274	39	5	of	of	ADP
gujaf-274	39	6	accounting	accounting	PROPN
gujaf-274	39	7	,	,	PUNCT
gujaf-274	39	8	federal	federal	ADJ
gujaf-274	39	9	university	university	NOUN
gujaf-274	39	10	dutse	dutse	NOUN
gujaf-274	39	11	,	,	PUNCT
gujaf-274	39	12	jigawa	jigawa	PROPN
gujaf-274	39	13	state	state	PROPN
gujaf-274	39	14	.	.	PUNCT
gujaf-274	40	1	prof	prof	PROPN
gujaf-274	40	2	.	.	PUNCT
gujaf-274	41	1	isaq	isaq	PROPN
gujaf-274	41	2	alhaji	alhaji	PROPN
gujaf-274	41	3	samaila	samaila	PROPN
gujaf-274	41	4	department	department	PROPN
gujaf-274	41	5	of	of	ADP
gujaf-274	41	6	accounting	accounting	PROPN
gujaf-274	41	7	,	,	PUNCT
gujaf-274	41	8	bayero	bayero	PROPN
gujaf-274	41	9	university	university	NOUN
gujaf-274	41	10	,	,	PUNCT
gujaf-274	41	11	kano	kano	PROPN
gujaf-274	41	12	state	state	PROPN
gujaf-274	41	13	.	.	PUNCT
gujaf-274	42	1	gusau	gusau	PROPN
gujaf-274	42	2	journal	journal	PROPN
gujaf-274	42	3	of	of	ADP
gujaf-274	42	4	accounting	accounting	NOUN
gujaf-274	42	5	and	and	CCONJ
gujaf-274	42	6	finance	finance	NOUN
gujaf-274	42	7	,	,	PUNCT
gujaf-274	42	8	vol	vol	NOUN
gujaf-274	42	9	.	.	PROPN
gujaf-274	42	10	5	5	NUM
gujaf-274	42	11	,	,	PUNCT
gujaf-274	42	12	issue	issue	NOUN
gujaf-274	42	13	1	1	NUM
gujaf-274	42	14	,	,	PUNCT
gujaf-274	42	15	april	april	PROPN
gujaf-274	42	16	,	,	PUNCT
gujaf-274	42	17	2024	2024	NUM
gujaf-274	42	18	v	v	ADP
gujaf-274	42	19	dr	dr	PROPN
gujaf-274	42	20	.	.	PROPN
gujaf-274	42	21	fatima	fatima	PROPN
gujaf-274	42	22	alfa	alfa	PROPN
gujaf-274	42	23	department	department	PROPN
gujaf-274	42	24	of	of	ADP
gujaf-274	42	25	accounting	accounting	PROPN
gujaf-274	42	26	,	,	PUNCT
gujaf-274	42	27	university	university	NOUN
gujaf-274	42	28	of	of	ADP
gujaf-274	42	29	maiduguri	maiduguri	PROPN
gujaf-274	42	30	,	,	PUNCT
gujaf-274	42	31	borno	borno	PROPN
gujaf-274	42	32	state	state	PROPN
gujaf-274	42	33	.	.	PUNCT
gujaf-274	43	1	dr	dr	PROPN
gujaf-274	43	2	.	.	PROPN
gujaf-274	43	3	nasiru	nasiru	PROPN
gujaf-274	43	4	a.	a.	PROPN
gujaf-274	43	5	ka’oje	ka’oje	PROPN
gujaf-274	43	6	department	department	PROPN
gujaf-274	43	7	of	of	ADP
gujaf-274	43	8	accounting	accounting	PROPN
gujaf-274	43	9	,	,	PUNCT
gujaf-274	43	10	usmanu	usmanu	PROPN
gujaf-274	43	11	danfodiyo	danfodiyo	PROPN
gujaf-274	43	12	university	university	PROPN
gujaf-274	43	13	sokoto	sokoto	PROPN
gujaf-274	43	14	state	state	PROPN
gujaf-274	43	15	.	.	PUNCT
gujaf-274	44	1	dr	dr	PROPN
gujaf-274	44	2	.	.	PROPN
gujaf-274	44	3	aminu	aminu	PROPN
gujaf-274	44	4	abdullahi	abdullahi	PROPN
gujaf-274	44	5	department	department	PROPN
gujaf-274	44	6	of	of	ADP
gujaf-274	44	7	accounting	accounting	PROPN
gujaf-274	44	8	,	,	PUNCT
gujaf-274	44	9	usmanu	usmanu	PROPN
gujaf-274	44	10	danfodiyo	danfodiyo	PROPN
gujaf-274	44	11	university	university	PROPN
gujaf-274	44	12	sokoto	sokoto	PROPN
gujaf-274	44	13	,	,	PUNCT
gujaf-274	44	14	state	state	PROPN
gujaf-274	44	15	.	.	PUNCT
gujaf-274	45	1	dr	dr	PROPN
gujaf-274	45	2	.	.	PROPN
gujaf-274	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-274	45	4	yahaya	yahaya	PROPN
gujaf-274	45	5	department	department	PROPN
gujaf-274	45	6	of	of	ADP
gujaf-274	45	7	accounting	accounting	PROPN
gujaf-274	45	8	,	,	PUNCT
gujaf-274	45	9	nigerian	nigerian	ADJ
gujaf-274	45	10	defence	defence	PROPN
gujaf-274	45	11	academy	academy	PROPN
gujaf-274	45	12	,	,	PUNCT
gujaf-274	45	13	kaduna	kaduna	PROPN
gujaf-274	45	14	state	state	PROPN
gujaf-274	45	15	.	.	PUNCT
gujaf-274	46	1	dr	dr	PROPN
gujaf-274	46	2	.	.	PROPN
gujaf-274	46	3	saidu	saidu	PROPN
gujaf-274	46	4	adamu	adamu	PROPN
gujaf-274	46	5	department	department	PROPN
gujaf-274	46	6	of	of	ADP
gujaf-274	46	7	accounting	accounting	PROPN
gujaf-274	46	8	,	,	PUNCT
gujaf-274	46	9	federal	federal	ADJ
gujaf-274	46	10	university	university	PROPN
gujaf-274	46	11	of	of	ADP
gujaf-274	46	12	kashere	kashere	PROPN
gujaf-274	46	13	,	,	PUNCT
gujaf-274	46	14	gombe	gombe	ADJ
gujaf-274	46	15	state	state	NOUN
gujaf-274	46	16	.	.	PUNCT
gujaf-274	47	1	dr	dr	PROPN
gujaf-274	47	2	.	.	PROPN
gujaf-274	47	3	nasiru	nasiru	PROPN
gujaf-274	47	4	yunusa	yunusa	PROPN
gujaf-274	47	5	department	department	PROPN
gujaf-274	47	6	of	of	ADP
gujaf-274	47	7	accounting	accounting	NOUN
gujaf-274	47	8	,	,	PUNCT
gujaf-274	47	9	ahmadu	ahmadu	PROPN
gujaf-274	47	10	bello	bello	PROPN
gujaf-274	47	11	university	university	PROPN
gujaf-274	47	12	zaria	zaria	PROPN
gujaf-274	47	13	.	.	PUNCT
gujaf-274	48	1	dr	dr	PROPN
gujaf-274	48	2	.	.	PROPN
gujaf-274	48	3	aisha	aisha	PROPN
gujaf-274	48	4	nuhu	nuhu	PROPN
gujaf-274	48	5	muhammad	muhammad	PROPN
gujaf-274	48	6	department	department	PROPN
gujaf-274	48	7	of	of	ADP
gujaf-274	48	8	accounting	accounting	PROPN
gujaf-274	48	9	,	,	PUNCT
gujaf-274	48	10	ahmadu	ahmadu	PROPN
gujaf-274	48	11	bello	bello	PROPN
gujaf-274	48	12	university	university	PROPN
gujaf-274	48	13	zaria	zaria	PROPN
gujaf-274	48	14	.	.	PUNCT
gujaf-274	49	1	dr	dr	PROPN
gujaf-274	49	2	.	.	PROPN
gujaf-274	49	3	lawal	lawal	PROPN
gujaf-274	49	4	muhammad	muhammad	PROPN
gujaf-274	49	5	department	department	PROPN
gujaf-274	49	6	of	of	ADP
gujaf-274	49	7	accounting	accounting	PROPN
gujaf-274	49	8	,	,	PUNCT
gujaf-274	49	9	ahmadu	ahmadu	PROPN
gujaf-274	49	10	bello	bello	PROPN
gujaf-274	49	11	university	university	PROPN
gujaf-274	49	12	zaria	zaria	PROPN
gujaf-274	49	13	.	.	PUNCT
gujaf-274	50	1	dr	dr	PROPN
gujaf-274	50	2	.	.	PROPN
gujaf-274	50	3	farouk	farouk	PROPN
gujaf-274	50	4	adeza	adeza	PROPN
gujaf-274	50	5	school	school	NOUN
gujaf-274	50	6	of	of	ADP
gujaf-274	50	7	business	business	NOUN
gujaf-274	50	8	and	and	CCONJ
gujaf-274	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-274	50	10	,	,	PUNCT
gujaf-274	50	11	american	american	PROPN
gujaf-274	50	12	university	university	PROPN
gujaf-274	50	13	of	of	ADP
gujaf-274	50	14	nigeria	nigeria	PROPN
gujaf-274	50	15	,	,	PUNCT
gujaf-274	50	16	yola	yola	PROPN
gujaf-274	50	17	.	.	PUNCT
gujaf-274	51	1	dr	dr	PROPN
gujaf-274	51	2	.	.	PROPN
gujaf-274	51	3	bashir	bashir	PROPN
gujaf-274	51	4	umar	umar	PROPN
gujaf-274	51	5	farouk	farouk	PROPN
gujaf-274	51	6	department	department	PROPN
gujaf-274	51	7	of	of	ADP
gujaf-274	51	8	economics	economic	NOUN
gujaf-274	51	9	,	,	PUNCT
gujaf-274	51	10	federal	federal	ADJ
gujaf-274	51	11	university	university	NOUN
gujaf-274	51	12	gusau	gusau	PROPN
gujaf-274	51	13	,	,	PUNCT
gujaf-274	51	14	zamfara	zamfara	PROPN
gujaf-274	51	15	state	state	PROPN
gujaf-274	51	16	.	.	PUNCT
gujaf-274	52	1	dr	dr	PROPN
gujaf-274	52	2	emmanuel	emmanuel	PROPN
gujaf-274	52	3	omokhuale	omokhuale	PROPN
gujaf-274	52	4	department	department	PROPN
gujaf-274	52	5	of	of	ADP
gujaf-274	52	6	mathematics	mathematics	PROPN
gujaf-274	52	7	,	,	PUNCT
gujaf-274	52	8	federal	federal	ADJ
gujaf-274	52	9	university	university	NOUN
gujaf-274	52	10	gusau	gusau	NOUN
gujaf-274	52	11	,	,	PUNCT
gujaf-274	52	12	zamfara	zamfara	PROPN
gujaf-274	52	13	.	.	PUNCT
gujaf-274	53	1	state	state	PROPN
gujaf-274	53	2	gusau	gusau	PROPN
gujaf-274	53	3	journal	journal	PROPN
gujaf-274	53	4	of	of	ADP
gujaf-274	53	5	accounting	accounting	NOUN
gujaf-274	53	6	and	and	CCONJ
gujaf-274	53	7	finance	finance	NOUN
gujaf-274	53	8	,	,	PUNCT
gujaf-274	53	9	vol	vol	NOUN
gujaf-274	53	10	.	.	PROPN
gujaf-274	53	11	5	5	NUM
gujaf-274	53	12	,	,	PUNCT
gujaf-274	53	13	issue	issue	NOUN
gujaf-274	53	14	1	1	NUM
gujaf-274	53	15	,	,	PUNCT
gujaf-274	53	16	april	april	PROPN
gujaf-274	53	17	,	,	PUNCT
gujaf-274	53	18	2024	2024	NUM
gujaf-274	53	19	vi	vi	PROPN
gujaf-274	53	20	advisory	advisory	NOUN
gujaf-274	53	21	board	board	NOUN
gujaf-274	53	22	members	member	NOUN
gujaf-274	53	23	prof	prof	PROPN
gujaf-274	53	24	.	.	PUNCT
gujaf-274	54	1	kabiru	kabiru	PROPN
gujaf-274	54	2	isah	isah	PROPN
gujaf-274	54	3	dandago	dandago	PROPN
gujaf-274	54	4	,	,	PUNCT
gujaf-274	54	5	bayero	bayero	PROPN
gujaf-274	54	6	university	university	PROPN
gujaf-274	54	7	kano	kano	PROPN
gujaf-274	54	8	,	,	PUNCT
gujaf-274	54	9	kano	kano	PROPN
gujaf-274	54	10	state	state	PROPN
gujaf-274	54	11	.	.	PUNCT
gujaf-274	55	1	prof	prof	PROPN
gujaf-274	55	2	a	a	DET
gujaf-274	55	3	m	m	NOUN
gujaf-274	55	4	bashir	bashir	NOUN
gujaf-274	55	5	,	,	PUNCT
gujaf-274	55	6	usmanu	usmanu	PROPN
gujaf-274	55	7	danfodiyo	danfodiyo	PROPN
gujaf-274	55	8	university	university	PROPN
gujaf-274	55	9	sokoto	sokoto	PROPN
gujaf-274	55	10	,	,	PUNCT
gujaf-274	55	11	sokoto	sokoto	PROPN
gujaf-274	55	12	state	state	PROPN
gujaf-274	55	13	.	.	PUNCT
gujaf-274	56	1	prof	prof	PROPN
gujaf-274	56	2	.	.	PUNCT
gujaf-274	57	1	muhammad	muhammad	PROPN
gujaf-274	57	2	tanko	tanko	PROPN
gujaf-274	57	3	,	,	PUNCT
gujaf-274	57	4	kaduna	kaduna	PROPN
gujaf-274	57	5	state	state	PROPN
gujaf-274	57	6	university	university	PROPN
gujaf-274	57	7	,	,	PUNCT
gujaf-274	57	8	kaduna	kaduna	PROPN
gujaf-274	57	9	.	.	PROPN
gujaf-274	57	10	prof	prof	PROPN
gujaf-274	57	11	.	.	PUNCT
gujaf-274	57	12	bayero	bayero	PROPN
gujaf-274	58	1	a	a	DET
gujaf-274	58	2	m	m	NOUN
gujaf-274	58	3	sabir	sabir	NOUN
gujaf-274	58	4	,	,	PUNCT
gujaf-274	58	5	usmanu	usmanu	PROPN
gujaf-274	58	6	danfodiyo	danfodiyo	PROPN
gujaf-274	58	7	university	university	PROPN
gujaf-274	58	8	sokoto	sokoto	PROPN
gujaf-274	58	9	,	,	PUNCT
gujaf-274	58	10	sokoto	sokoto	PROPN
gujaf-274	58	11	state	state	PROPN
gujaf-274	58	12	.	.	PUNCT
gujaf-274	59	1	prof	prof	PROPN
gujaf-274	59	2	.	.	PUNCT
gujaf-274	60	1	aliyu	aliyu	PROPN
gujaf-274	60	2	sulaiman	sulaiman	PROPN
gujaf-274	60	3	kantudu	kantudu	PROPN
gujaf-274	60	4	,	,	PUNCT
gujaf-274	60	5	bayero	bayero	PROPN
gujaf-274	60	6	university	university	PROPN
gujaf-274	60	7	kano	kano	PROPN
gujaf-274	60	8	,	,	PUNCT
gujaf-274	60	9	kano	kano	PROPN
gujaf-274	60	10	state	state	PROPN
gujaf-274	60	11	.	.	PUNCT
gujaf-274	61	1	editorial	editorial	PROPN
gujaf-274	61	2	secretary	secretary	PROPN
gujaf-274	61	3	yazid	yazid	PROPN
gujaf-274	61	4	kabir	kabir	PROPN
gujaf-274	61	5	ibrahim	ibrahim	PROPN
gujaf-274	61	6	department	department	PROPN
gujaf-274	61	7	of	of	ADP
gujaf-274	61	8	accounting	accounting	NOUN
gujaf-274	61	9	and	and	CCONJ
gujaf-274	61	10	finance	finance	NOUN
gujaf-274	61	11	,	,	PUNCT
gujaf-274	61	12	federal	federal	ADJ
gujaf-274	61	13	university	university	NOUN
gujaf-274	61	14	gusau	gusau	PROPN
gujaf-274	61	15	,	,	PUNCT
gujaf-274	61	16	zamfara	zamfara	PROPN
gujaf-274	61	17	state	state	PROPN
gujaf-274	61	18	.	.	PUNCT
gujaf-274	62	1	gusau	gusau	PROPN
gujaf-274	62	2	journal	journal	PROPN
gujaf-274	62	3	of	of	ADP
gujaf-274	62	4	accounting	accounting	NOUN
gujaf-274	62	5	and	and	CCONJ
gujaf-274	62	6	finance	finance	NOUN
gujaf-274	62	7	,	,	PUNCT
gujaf-274	62	8	vol	vol	NOUN
gujaf-274	62	9	.	.	PROPN
gujaf-274	62	10	5	5	NUM
gujaf-274	62	11	,	,	PUNCT
gujaf-274	62	12	issue	issue	NOUN
gujaf-274	62	13	1	1	NUM
gujaf-274	62	14	,	,	PUNCT
gujaf-274	62	15	april	april	PROPN
gujaf-274	62	16	,	,	PUNCT
gujaf-274	62	17	2024	2024	NUM
gujaf-274	62	18	vii	vii	NOUN
gujaf-274	62	19	call	call	NOUN
gujaf-274	62	20	for	for	ADP
gujaf-274	62	21	papers	paper	NOUN
gujaf-274	62	22	the	the	DET
gujaf-274	62	23	editorial	editorial	ADJ
gujaf-274	62	24	board	board	NOUN
gujaf-274	62	25	of	of	ADP
gujaf-274	62	26	gusau	gusau	PROPN
gujaf-274	62	27	journal	journal	PROPN
gujaf-274	62	28	of	of	ADP
gujaf-274	62	29	accounting	accounting	NOUN
gujaf-274	62	30	and	and	CCONJ
gujaf-274	62	31	finance	finance	NOUN
gujaf-274	62	32	(	(	PUNCT
gujaf-274	62	33	gujaf	gujaf	NOUN
gujaf-274	62	34	)	)	PUNCT
gujaf-274	62	35	is	be	AUX
gujaf-274	62	36	hereby	hereby	ADV
gujaf-274	62	37	inviting	invite	VERB
gujaf-274	62	38	authors	author	NOUN
gujaf-274	62	39	to	to	PART
gujaf-274	62	40	submit	submit	VERB
gujaf-274	62	41	their	their	PRON
gujaf-274	62	42	unpublished	unpublished	ADJ
gujaf-274	62	43	manuscript	manuscript	NOUN
gujaf-274	62	44	for	for	ADP
gujaf-274	62	45	publication	publication	NOUN
gujaf-274	62	46	.	.	PUNCT
gujaf-274	63	1	the	the	DET
gujaf-274	63	2	journal	journal	NOUN
gujaf-274	63	3	is	be	AUX
gujaf-274	63	4	published	publish	VERB
gujaf-274	63	5	in	in	ADP
gujaf-274	63	6	two	two	NUM
gujaf-274	63	7	issues	issue	NOUN
gujaf-274	63	8	of	of	ADP
gujaf-274	63	9	april	april	PROPN
gujaf-274	63	10	and	and	CCONJ
gujaf-274	63	11	october	october	PROPN
gujaf-274	63	12	annually	annually	ADV
gujaf-274	63	13	.	.	PUNCT
gujaf-274	64	1	gujaf	gujaf	NOUN
gujaf-274	64	2	is	be	AUX
gujaf-274	64	3	a	a	DET
gujaf-274	64	4	double	double	ADJ
gujaf-274	64	5	-	-	PUNCT
gujaf-274	64	6	blind	blind	ADJ
gujaf-274	64	7	peer	peer	NOUN
gujaf-274	64	8	reviewed	review	VERB
gujaf-274	64	9	journal	journal	NOUN
gujaf-274	64	10	published	publish	VERB
gujaf-274	64	11	by	by	ADP
gujaf-274	64	12	the	the	DET
gujaf-274	64	13	department	department	NOUN
gujaf-274	64	14	of	of	ADP
gujaf-274	64	15	accounting	accounting	NOUN
gujaf-274	64	16	and	and	CCONJ
gujaf-274	64	17	finance	finance	NOUN
gujaf-274	64	18	,	,	PUNCT
gujaf-274	64	19	faculty	faculty	NOUN
gujaf-274	64	20	of	of	ADP
gujaf-274	64	21	management	management	NOUN
gujaf-274	64	22	and	and	CCONJ
gujaf-274	64	23	social	social	ADJ
gujaf-274	64	24	sciences	science	NOUN
gujaf-274	64	25	,	,	PUNCT
gujaf-274	64	26	federal	federal	ADJ
gujaf-274	64	27	university	university	NOUN
gujaf-274	64	28	gusau	gusau	NOUN
gujaf-274	64	29	,	,	PUNCT
gujaf-274	64	30	zamfara	zamfara	PROPN
gujaf-274	64	31	state	state	PROPN
gujaf-274	64	32	nigeria	nigeria	PROPN
gujaf-274	64	33	the	the	DET
gujaf-274	64	34	journal	journal	PROPN
gujaf-274	64	35	accepts	accept	VERB
gujaf-274	64	36	papers	paper	NOUN
gujaf-274	64	37	in	in	ADP
gujaf-274	64	38	all	all	DET
gujaf-274	64	39	areas	area	NOUN
gujaf-274	64	40	of	of	ADP
gujaf-274	64	41	accounting	accounting	NOUN
gujaf-274	64	42	and	and	CCONJ
gujaf-274	64	43	finance	finance	NOUN
gujaf-274	64	44	for	for	ADP
gujaf-274	64	45	publication	publication	NOUN
gujaf-274	64	46	which	which	PRON
gujaf-274	64	47	include	include	VERB
gujaf-274	64	48	:	:	PUNCT
gujaf-274	64	49	accounting	accounting	NOUN
gujaf-274	64	50	standards	standard	NOUN
gujaf-274	64	51	,	,	PUNCT
gujaf-274	64	52	accounting	account	VERB
gujaf-274	64	53	information	information	NOUN
gujaf-274	64	54	system	system	NOUN
gujaf-274	64	55	,	,	PUNCT
gujaf-274	64	56	financial	financial	ADJ
gujaf-274	64	57	reporting	reporting	NOUN
gujaf-274	64	58	,	,	PUNCT
gujaf-274	64	59	earnings	earning	NOUN
gujaf-274	64	60	management	management	NOUN
gujaf-274	64	61	,	,	PUNCT
gujaf-274	64	62	,	,	PUNCT
gujaf-274	64	63	auditing	auditing	NOUN
gujaf-274	64	64	and	and	CCONJ
gujaf-274	64	65	investigation	investigation	NOUN
gujaf-274	64	66	,	,	PUNCT
gujaf-274	64	67	auditing	auditing	NOUN
gujaf-274	64	68	and	and	CCONJ
gujaf-274	64	69	standards	standard	NOUN
gujaf-274	64	70	,	,	PUNCT
gujaf-274	64	71	public	public	ADJ
gujaf-274	64	72	sector	sector	NOUN
gujaf-274	64	73	accounting	accounting	NOUN
gujaf-274	64	74	and	and	CCONJ
gujaf-274	64	75	auditing	auditing	NOUN
gujaf-274	64	76	,	,	PUNCT
gujaf-274	64	77	taxation	taxation	NOUN
gujaf-274	64	78	and	and	CCONJ
gujaf-274	64	79	revenue	revenue	NOUN
gujaf-274	64	80	administration	administration	NOUN
gujaf-274	64	81	,	,	PUNCT
gujaf-274	64	82	corporate	corporate	ADJ
gujaf-274	64	83	governance	governance	NOUN
gujaf-274	64	84	issues	issue	NOUN
gujaf-274	64	85	,	,	PUNCT
gujaf-274	64	86	corporate	corporate	ADJ
gujaf-274	64	87	social	social	ADJ
gujaf-274	64	88	responsibility	responsibility	NOUN
gujaf-274	64	89	,	,	PUNCT
gujaf-274	64	90	sustainability	sustainability	NOUN
gujaf-274	64	91	and	and	CCONJ
gujaf-274	64	92	environmental	environmental	ADJ
gujaf-274	64	93	reporting	reporting	NOUN
gujaf-274	64	94	issue	issue	NOUN
gujaf-274	64	95	,	,	PUNCT
gujaf-274	64	96	information	information	NOUN
gujaf-274	64	97	and	and	CCONJ
gujaf-274	64	98	communication	communication	NOUN
gujaf-274	64	99	technology	technology	NOUN
gujaf-274	64	100	issues	issue	NOUN
gujaf-274	64	101	,	,	PUNCT
gujaf-274	64	102	bankruptcy	bankruptcy	NOUN
gujaf-274	64	103	prediction	prediction	NOUN
gujaf-274	64	104	,	,	PUNCT
gujaf-274	64	105	corporate	corporate	ADJ
gujaf-274	64	106	finance	finance	NOUN
gujaf-274	64	107	,	,	PUNCT
gujaf-274	64	108	personal	personal	ADJ
gujaf-274	64	109	finance	finance	NOUN
gujaf-274	64	110	,	,	PUNCT
gujaf-274	64	111	merger	merger	NOUN
gujaf-274	64	112	and	and	CCONJ
gujaf-274	64	113	acquisitions	acquisition	NOUN
gujaf-274	64	114	,	,	PUNCT
gujaf-274	64	115	capital	capital	NOUN
gujaf-274	64	116	structure	structure	NOUN
gujaf-274	64	117	,	,	PUNCT
gujaf-274	64	118	working	work	VERB
gujaf-274	64	119	capital	capital	NOUN
gujaf-274	64	120	management	management	NOUN
gujaf-274	64	121	,	,	PUNCT
gujaf-274	64	122	enterprises	enterprise	NOUN
gujaf-274	64	123	risk	risk	NOUN
gujaf-274	64	124	management	management	NOUN
gujaf-274	64	125	,	,	PUNCT
gujaf-274	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-274	64	127	,	,	PUNCT
gujaf-274	64	128	international	international	ADJ
gujaf-274	64	129	business	business	NOUN
gujaf-274	64	130	accounting	accounting	NOUN
gujaf-274	64	131	and	and	CCONJ
gujaf-274	64	132	finance	finance	NOUN
gujaf-274	64	133	,	,	PUNCT
gujaf-274	64	134	banking	banking	NOUN
gujaf-274	64	135	crises	crisis	NOUN
gujaf-274	64	136	,	,	PUNCT
gujaf-274	64	137	bank	bank	NOUN
gujaf-274	64	138	’s	’s	PART
gujaf-274	64	139	profitability	profitability	NOUN
gujaf-274	64	140	,	,	PUNCT
gujaf-274	64	141	risk	risk	NOUN
gujaf-274	64	142	and	and	CCONJ
gujaf-274	64	143	insurance	insurance	NOUN
gujaf-274	64	144	issue	issue	NOUN
gujaf-274	64	145	,	,	PUNCT
gujaf-274	64	146	islamic	islamic	ADJ
gujaf-274	64	147	finance	finance	NOUN
gujaf-274	64	148	,	,	PUNCT
gujaf-274	64	149	conventional	conventional	ADJ
gujaf-274	64	150	and	and	CCONJ
gujaf-274	64	151	islamic	islamic	ADJ
gujaf-274	64	152	banks	bank	NOUN
gujaf-274	64	153	and	and	CCONJ
gujaf-274	64	154	so	so	ADV
gujaf-274	64	155	forth	forth	ADV
gujaf-274	64	156	.	.	PUNCT
gujaf-274	65	1	guidelines	guideline	NOUN
gujaf-274	65	2	for	for	ADP
gujaf-274	65	3	submission	submission	NOUN
gujaf-274	65	4	and	and	CCONJ
gujaf-274	65	5	manuscript	manuscript	NOUN
gujaf-274	65	6	format	format	VERB
gujaf-274	65	7	the	the	DET
gujaf-274	65	8	submission	submission	NOUN
gujaf-274	65	9	language	language	NOUN
gujaf-274	65	10	is	be	AUX
gujaf-274	65	11	english	english	PROPN
gujaf-274	65	12	and	and	CCONJ
gujaf-274	65	13	must	must	AUX
gujaf-274	65	14	be	be	AUX
gujaf-274	65	15	a	a	DET
gujaf-274	65	16	well	well	ADV
gujaf-274	65	17	-	-	PUNCT
gujaf-274	65	18	researched	research	VERB
gujaf-274	65	19	original	original	ADJ
gujaf-274	65	20	manuscript	manuscript	NOUN
gujaf-274	65	21	that	that	PRON
gujaf-274	65	22	has	have	AUX
gujaf-274	65	23	not	not	PART
gujaf-274	65	24	previously	previously	ADV
gujaf-274	65	25	been	be	AUX
gujaf-274	65	26	submitted	submit	VERB
gujaf-274	65	27	elsewhere	elsewhere	ADV
gujaf-274	65	28	for	for	ADP
gujaf-274	65	29	publication	publication	NOUN
gujaf-274	65	30	.	.	PUNCT
gujaf-274	66	1	the	the	DET
gujaf-274	66	2	paper	paper	NOUN
gujaf-274	66	3	should	should	AUX
gujaf-274	66	4	not	not	PART
gujaf-274	66	5	exceed	exceed	VERB
gujaf-274	66	6	more	more	ADJ
gujaf-274	66	7	than	than	ADP
gujaf-274	66	8	15	15	NUM
gujaf-274	66	9	pages	page	NOUN
gujaf-274	66	10	on	on	ADP
gujaf-274	66	11	a4	a4	NOUN
gujaf-274	66	12	type	type	NOUN
gujaf-274	66	13	paper	paper	NOUN
gujaf-274	66	14	in	in	ADP
gujaf-274	66	15	ms	ms	ADJ
gujaf-274	66	16	-	-	PUNCT
gujaf-274	66	17	word	word	NOUN
gujaf-274	66	18	format	format	NOUN
gujaf-274	66	19	,	,	PUNCT
gujaf-274	66	20	1.5	1.5	NUM
gujaf-274	66	21	-	-	PUNCT
gujaf-274	66	22	line	line	NOUN
gujaf-274	66	23	spacing	spacing	NOUN
gujaf-274	66	24	,	,	PUNCT
gujaf-274	66	25	12	12	NUM
gujaf-274	66	26	font	font	NOUN
gujaf-274	66	27	size	size	NOUN
gujaf-274	66	28	in	in	ADP
gujaf-274	66	29	times	time	NOUN
gujaf-274	66	30	new	new	ADJ
gujaf-274	66	31	roman	roman	NOUN
gujaf-274	66	32	.	.	PUNCT
gujaf-274	67	1	manuscript	manuscript	NOUN
gujaf-274	67	2	should	should	AUX
gujaf-274	67	3	be	be	AUX
gujaf-274	67	4	tested	test	VERB
gujaf-274	67	5	for	for	ADP
gujaf-274	67	6	plagiarism	plagiarism	NOUN
gujaf-274	67	7	before	before	ADP
gujaf-274	67	8	submission	submission	NOUN
gujaf-274	67	9	,	,	PUNCT
gujaf-274	67	10	as	as	SCONJ
gujaf-274	67	11	the	the	DET
gujaf-274	67	12	maximum	maximum	ADJ
gujaf-274	67	13	similarity	similarity	NOUN
gujaf-274	67	14	index	index	NOUN
gujaf-274	67	15	acceptable	acceptable	ADJ
gujaf-274	67	16	by	by	ADP
gujaf-274	67	17	gujaf	gujaf	NOUN
gujaf-274	67	18	is	be	AUX
gujaf-274	67	19	25	25	NUM
gujaf-274	67	20	percent	percent	NOUN
gujaf-274	67	21	.	.	PUNCT
gujaf-274	68	1	furthermore	furthermore	ADV
gujaf-274	68	2	,	,	PUNCT
gujaf-274	68	3	the	the	DET
gujaf-274	68	4	length	length	NOUN
gujaf-274	68	5	of	of	ADP
gujaf-274	68	6	a	a	DET
gujaf-274	68	7	complete	complete	ADJ
gujaf-274	68	8	article	article	NOUN
gujaf-274	68	9	should	should	AUX
gujaf-274	68	10	not	not	PART
gujaf-274	68	11	exceed	exceed	VERB
gujaf-274	68	12	5000	5000	NUM
gujaf-274	68	13	words	word	NOUN
gujaf-274	68	14	including	include	VERB
gujaf-274	68	15	an	an	DET
gujaf-274	68	16	abstract	abstract	NOUN
gujaf-274	68	17	of	of	ADP
gujaf-274	68	18	not	not	PART
gujaf-274	68	19	more	more	ADJ
gujaf-274	68	20	than	than	ADP
gujaf-274	68	21	250	250	NUM
gujaf-274	68	22	words	word	NOUN
gujaf-274	68	23	with	with	ADP
gujaf-274	68	24	a	a	DET
gujaf-274	68	25	minimum	minimum	NOUN
gujaf-274	68	26	of	of	ADP
gujaf-274	68	27	four	four	NUM
gujaf-274	68	28	key	key	ADJ
gujaf-274	68	29	words	word	NOUN
gujaf-274	68	30	immediately	immediately	ADV
gujaf-274	68	31	after	after	ADP
gujaf-274	68	32	the	the	DET
gujaf-274	68	33	abstract	abstract	NOUN
gujaf-274	68	34	.	.	PUNCT
gujaf-274	69	1	all	all	DET
gujaf-274	69	2	references	reference	NOUN
gujaf-274	69	3	including	include	VERB
gujaf-274	69	4	in	in	ADP
gujaf-274	69	5	text	text	NOUN
gujaf-274	69	6	citation	citation	NOUN
gujaf-274	69	7	and	and	CCONJ
gujaf-274	69	8	reference	reference	NOUN
gujaf-274	69	9	list	list	NOUN
gujaf-274	69	10	,	,	PUNCT
gujaf-274	69	11	tables	table	NOUN
gujaf-274	69	12	and	and	CCONJ
gujaf-274	69	13	figures	figure	NOUN
gujaf-274	69	14	should	should	AUX
gujaf-274	69	15	be	be	AUX
gujaf-274	69	16	in	in	ADP
gujaf-274	69	17	line	line	NOUN
gujaf-274	69	18	with	with	ADP
gujaf-274	69	19	apa	apa	PROPN
gujaf-274	69	20	7th	7th	PROPN
gujaf-274	69	21	edition	edition	NOUN
gujaf-274	69	22	publication	publication	NOUN
gujaf-274	69	23	manual	manual	NOUN
gujaf-274	69	24	.	.	PUNCT
gujaf-274	70	1	finally	finally	ADV
gujaf-274	70	2	,	,	PUNCT
gujaf-274	70	3	manuscript	manuscript	NOUN
gujaf-274	70	4	should	should	AUX
gujaf-274	70	5	be	be	AUX
gujaf-274	70	6	send	send	VERB
gujaf-274	70	7	to	to	ADP
gujaf-274	70	8	our	our	PRON
gujaf-274	70	9	email	email	NOUN
gujaf-274	70	10	address	address	NOUN
gujaf-274	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-274	70	12	and	and	CCONJ
gujaf-274	70	13	a	a	DET
gujaf-274	70	14	copy	copy	NOUN
gujaf-274	70	15	to	to	ADP
gujaf-274	70	16	our	our	PRON
gujaf-274	70	17	website	website	NOUN
gujaf-274	70	18	on	on	ADP
gujaf-274	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-274	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-274	70	21	gusau	gusau	ADJ
gujaf-274	70	22	journal	journal	NOUN
gujaf-274	70	23	of	of	ADP
gujaf-274	70	24	accounting	accounting	NOUN
gujaf-274	70	25	and	and	CCONJ
gujaf-274	70	26	finance	finance	NOUN
gujaf-274	70	27	,	,	PUNCT
gujaf-274	70	28	vol	vol	NOUN
gujaf-274	70	29	.	.	PROPN
gujaf-274	70	30	5	5	NUM
gujaf-274	70	31	,	,	PUNCT
gujaf-274	70	32	issue	issue	NOUN
gujaf-274	70	33	1	1	NUM
gujaf-274	70	34	,	,	PUNCT
gujaf-274	70	35	april	april	PROPN
gujaf-274	70	36	,	,	PUNCT
gujaf-274	70	37	2024	2024	NUM
gujaf-274	70	38	viii	viii	ADJ
gujaf-274	70	39	publication	publication	NOUN
gujaf-274	70	40	procedure	procedure	NOUN
gujaf-274	70	41	after	after	ADP
gujaf-274	70	42	receiving	receive	VERB
gujaf-274	70	43	a	a	DET
gujaf-274	70	44	manuscript	manuscript	NOUN
gujaf-274	70	45	that	that	PRON
gujaf-274	70	46	is	be	AUX
gujaf-274	70	47	within	within	ADP
gujaf-274	70	48	the	the	DET
gujaf-274	70	49	similarity	similarity	NOUN
gujaf-274	70	50	index	index	NOUN
gujaf-274	70	51	threshold	threshold	NOUN
gujaf-274	70	52	,	,	PUNCT
gujaf-274	70	53	a	a	DET
gujaf-274	70	54	confirmation	confirmation	NOUN
gujaf-274	70	55	email	email	NOUN
gujaf-274	70	56	will	will	AUX
gujaf-274	70	57	be	be	AUX
gujaf-274	70	58	send	send	VERB
gujaf-274	70	59	together	together	ADV
gujaf-274	70	60	with	with	ADP
gujaf-274	70	61	a	a	DET
gujaf-274	70	62	request	request	NOUN
gujaf-274	70	63	to	to	PART
gujaf-274	70	64	pay	pay	VERB
gujaf-274	70	65	a	a	DET
gujaf-274	70	66	review	review	NOUN
gujaf-274	70	67	proceeding	proceeding	NOUN
gujaf-274	70	68	fee	fee	NOUN
gujaf-274	70	69	.	.	PUNCT
gujaf-274	71	1	at	at	ADP
gujaf-274	71	2	this	this	DET
gujaf-274	71	3	point	point	NOUN
gujaf-274	71	4	,	,	PUNCT
gujaf-274	71	5	the	the	DET
gujaf-274	71	6	editorial	editorial	ADJ
gujaf-274	71	7	board	board	NOUN
gujaf-274	71	8	will	will	AUX
gujaf-274	71	9	take	take	VERB
gujaf-274	71	10	a	a	DET
gujaf-274	71	11	decision	decision	NOUN
gujaf-274	71	12	on	on	ADP
gujaf-274	71	13	accepting	accept	VERB
gujaf-274	71	14	,	,	PUNCT
gujaf-274	71	15	rejecting	reject	VERB
gujaf-274	71	16	or	or	CCONJ
gujaf-274	71	17	making	make	VERB
gujaf-274	71	18	a	a	DET
gujaf-274	71	19	resubmission	resubmission	NOUN
gujaf-274	71	20	of	of	ADP
gujaf-274	71	21	the	the	DET
gujaf-274	71	22	manuscript	manuscript	NOUN
gujaf-274	71	23	based	base	VERB
gujaf-274	71	24	on	on	ADP
gujaf-274	71	25	the	the	DET
gujaf-274	71	26	outcome	outcome	NOUN
gujaf-274	71	27	of	of	ADP
gujaf-274	71	28	the	the	DET
gujaf-274	71	29	double	double	ADJ
gujaf-274	71	30	-	-	PUNCT
gujaf-274	71	31	blind	blind	ADJ
gujaf-274	71	32	peer	peer	NOUN
gujaf-274	71	33	review	review	NOUN
gujaf-274	71	34	.	.	PUNCT
gujaf-274	72	1	those	those	DET
gujaf-274	72	2	authors	author	NOUN
gujaf-274	72	3	whose	whose	DET
gujaf-274	72	4	manuscript	manuscript	NOUN
gujaf-274	72	5	were	be	AUX
gujaf-274	72	6	accepted	accept	VERB
gujaf-274	72	7	for	for	ADP
gujaf-274	72	8	publication	publication	NOUN
gujaf-274	72	9	will	will	AUX
gujaf-274	72	10	be	be	AUX
gujaf-274	72	11	asked	ask	VERB
gujaf-274	72	12	to	to	PART
gujaf-274	72	13	pay	pay	VERB
gujaf-274	72	14	a	a	DET
gujaf-274	72	15	publication	publication	NOUN
gujaf-274	72	16	fee	fee	NOUN
gujaf-274	72	17	,	,	PUNCT
gujaf-274	72	18	after	after	ADP
gujaf-274	72	19	effecting	effect	VERB
gujaf-274	72	20	all	all	DET
gujaf-274	72	21	suggested	suggest	VERB
gujaf-274	72	22	corrections	correction	NOUN
gujaf-274	72	23	and	and	CCONJ
gujaf-274	72	24	changes	change	NOUN
gujaf-274	72	25	made	make	VERB
gujaf-274	72	26	on	on	ADP
gujaf-274	72	27	the	the	DET
gujaf-274	72	28	manuscript	manuscript	NOUN
gujaf-274	72	29	.	.	PUNCT
gujaf-274	73	1	all	all	DET
gujaf-274	73	2	corrected	correct	VERB
gujaf-274	73	3	papers	paper	NOUN
gujaf-274	73	4	returned	return	VERB
gujaf-274	73	5	within	within	ADP
gujaf-274	73	6	the	the	DET
gujaf-274	73	7	specified	specify	VERB
gujaf-274	73	8	time	time	NOUN
gujaf-274	73	9	frame	frame	NOUN
gujaf-274	73	10	will	will	AUX
gujaf-274	73	11	be	be	AUX
gujaf-274	73	12	published	publish	VERB
gujaf-274	73	13	in	in	ADP
gujaf-274	73	14	that	that	DET
gujaf-274	73	15	issue	issue	NOUN
gujaf-274	73	16	.	.	PUNCT
gujaf-274	74	1	payment	payment	NOUN
gujaf-274	74	2	details	detail	NOUN
gujaf-274	74	3	bank	bank	NOUN
gujaf-274	74	4	:	:	PUNCT
gujaf-274	74	5	fcmb	fcmb	PROPN
gujaf-274	74	6	account	account	PROPN
gujaf-274	74	7	number	number	NOUN
gujaf-274	74	8	:	:	PUNCT
gujaf-274	74	9	7278465011	7278465011	NUM
gujaf-274	74	10	account	account	NOUN
gujaf-274	74	11	name	name	NOUN
gujaf-274	74	12	:	:	PUNCT
gujaf-274	74	13	gusau	gusau	PROPN
gujaf-274	74	14	journal	journal	NOUN
gujaf-274	74	15	of	of	ADP
gujaf-274	74	16	accounting	accounting	NOUN
gujaf-274	74	17	and	and	CCONJ
gujaf-274	74	18	finance	finance	NOUN
gujaf-274	74	19	for	for	ADP
gujaf-274	74	20	inquiry	inquiry	NOUN
gujaf-274	74	21	the	the	DET
gujaf-274	74	22	head	head	NOUN
gujaf-274	74	23	,	,	PUNCT
gujaf-274	74	24	department	department	NOUN
gujaf-274	74	25	of	of	ADP
gujaf-274	74	26	accounting	accounting	NOUN
gujaf-274	74	27	and	and	CCONJ
gujaf-274	74	28	finance	finance	NOUN
gujaf-274	74	29	,	,	PUNCT
gujaf-274	74	30	federal	federal	ADJ
gujaf-274	74	31	university	university	NOUN
gujaf-274	74	32	gusau	gusau	PROPN
gujaf-274	74	33	,	,	PUNCT
gujaf-274	74	34	zamfara	zamfara	PROPN
gujaf-274	74	35	state	state	PROPN
gujaf-274	74	36	.	.	PUNCT
gujaf-274	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-274	76	1	+2348069393824	+2348069393824	PRON
gujaf-274	76	2	for	for	ADP
gujaf-274	76	3	more	more	ADJ
gujaf-274	76	4	information	information	NOUN
gujaf-274	76	5	,	,	PUNCT
gujaf-274	76	6	contact	contact	VERB
gujaf-274	76	7	the	the	DET
gujaf-274	76	8	editor	editor	NOUN
gujaf-274	76	9	-	-	PUNCT
gujaf-274	76	10	in	in	ADP
gujaf-274	76	11	-	-	PUNCT
gujaf-274	76	12	chief	chief	NOUN
gujaf-274	76	13	on	on	ADP
gujaf-274	76	14	+2348067766435	+2348067766435	NUM
gujaf-274	76	15	the	the	DET
gujaf-274	76	16	associate	associate	ADJ
gujaf-274	76	17	editor	editor	NOUN
gujaf-274	76	18	on	on	ADP
gujaf-274	76	19	+2348036057525	+2348036057525	NUM
gujaf-274	76	20	or	or	CCONJ
gujaf-274	76	21	visit	visit	VERB
gujaf-274	76	22	our	our	PRON
gujaf-274	76	23	website	website	NOUN
gujaf-274	76	24	on	on	ADP
gujaf-274	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-274	76	26	or	or	CCONJ
gujaf-274	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-274	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-274	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-274	76	30	gusau	gusau	ADJ
gujaf-274	76	31	journal	journal	NOUN
gujaf-274	76	32	of	of	ADP
gujaf-274	76	33	accounting	accounting	NOUN
gujaf-274	76	34	and	and	CCONJ
gujaf-274	76	35	finance	finance	NOUN
gujaf-274	76	36	,	,	PUNCT
gujaf-274	76	37	vol	vol	NOUN
gujaf-274	76	38	.	.	PROPN
gujaf-274	76	39	5	5	NUM
gujaf-274	76	40	,	,	PUNCT
gujaf-274	76	41	issue	issue	NOUN
gujaf-274	76	42	1	1	NUM
gujaf-274	76	43	,	,	PUNCT
gujaf-274	76	44	april	april	PROPN
gujaf-274	76	45	,	,	PUNCT
gujaf-274	76	46	2024	2024	NUM
gujaf-274	76	47	ix	ix	ADP
gujaf-274	76	48	contents	content	NOUN
gujaf-274	76	49	impact	impact	NOUN
gujaf-274	76	50	of	of	ADP
gujaf-274	76	51	audit	audit	NOUN
gujaf-274	76	52	quality	quality	NOUN
gujaf-274	76	53	on	on	ADP
gujaf-274	76	54	earnings	earning	NOUN
gujaf-274	76	55	management	management	NOUN
gujaf-274	76	56	of	of	ADP
gujaf-274	76	57	consumer	consumer	NOUN
gujaf-274	76	58	goods	good	NOUN
gujaf-274	76	59	firms	firm	NOUN
gujaf-274	76	60	in	in	ADP
gujaf-274	76	61	nigeria	nigeria	PROPN
gujaf-274	76	62	sirajo	sirajo	PROPN
gujaf-274	76	63	bappah	bappah	PROPN
gujaf-274	76	64	,	,	PUNCT
gujaf-274	76	65	auwal	auwal	PROPN
gujaf-274	76	66	saad	saad	PROPN
gujaf-274	76	67	,	,	PUNCT
gujaf-274	76	68	shehu	shehu	PROPN
gujaf-274	76	69	usman	usman	PROPN
gujaf-274	76	70	hassan	hassan	PROPN
gujaf-274	76	71	phd	phd	PROPN
gujaf-274	76	72	,	,	PUNCT
gujaf-274	76	73	saidu	saidu	PROPN
gujaf-274	76	74	adamu	adamu	PROPN
gujaf-274	76	75	phd	phd	PROPN
gujaf-274	76	76	board	board	PROPN
gujaf-274	76	77	characteristics	characteristic	NOUN
gujaf-274	76	78	and	and	CCONJ
gujaf-274	76	79	corporate	corporate	ADJ
gujaf-274	76	80	social	social	ADJ
gujaf-274	76	81	responsibility	responsibility	NOUN
gujaf-274	76	82	of	of	ADP
gujaf-274	76	83	listed	list	VERB
gujaf-274	76	84	oil	oil	NOUN
gujaf-274	76	85	and	and	CCONJ
gujaf-274	76	86	gas	gas	NOUN
gujaf-274	76	87	companies	company	NOUN
gujaf-274	76	88	in	in	ADP
gujaf-274	76	89	nigerian	nigerian	PROPN
gujaf-274	76	90	.	.	PUNCT
gujaf-274	77	1	aliyu	aliyu	PROPN
gujaf-274	77	2	abubakar	abubakar	PROPN
gujaf-274	77	3	,	,	PUNCT
gujaf-274	77	4	yunusa	yunusa	PROPN
gujaf-274	77	5	nasiru	nasiru	PROPN
gujaf-274	77	6	phd	phd	PROPN
gujaf-274	77	7	,	,	PUNCT
gujaf-274	77	8	dr	dr	PROPN
gujaf-274	77	9	.	.	PROPN
gujaf-274	77	10	umar	umar	PROPN
gujaf-274	77	11	abubakar	abubakar	PROPN
gujaf-274	77	12	board	board	PROPN
gujaf-274	77	13	characteristics	characteristic	NOUN
gujaf-274	77	14	and	and	CCONJ
gujaf-274	77	15	audit	audit	NOUN
gujaf-274	77	16	quality	quality	NOUN
gujaf-274	77	17	of	of	ADP
gujaf-274	77	18	listed	list	VERB
gujaf-274	77	19	consumer	consumer	NOUN
gujaf-274	77	20	goods	good	NOUN
gujaf-274	77	21	firms	firm	NOUN
gujaf-274	77	22	in	in	ADP
gujaf-274	77	23	nigeria	nigeria	PROPN
gujaf-274	77	24	aliyu	aliyu	PROPN
gujaf-274	77	25	shehu	shehu	PROPN
gujaf-274	77	26	usman	usman	PROPN
gujaf-274	77	27	,	,	PUNCT
gujaf-274	77	28	danson	danson	PROPN
gujaf-274	77	29	andrew	andrew	PROPN
gujaf-274	77	30	,	,	PUNCT
gujaf-274	77	31	abdullahi	abdullahi	PROPN
gujaf-274	77	32	bala	bala	PROPN
gujaf-274	77	33	ado	ado	PROPN
gujaf-274	77	34	phd	phd	PROPN
gujaf-274	77	35	,	,	PUNCT
gujaf-274	77	36	ceo	ceo	NOUN
gujaf-274	77	37	characteristics	characteristic	NOUN
gujaf-274	77	38	and	and	CCONJ
gujaf-274	77	39	financial	financial	ADJ
gujaf-274	77	40	reporting	reporting	NOUN
gujaf-274	77	41	quality	quality	NOUN
gujaf-274	77	42	in	in	ADP
gujaf-274	77	43	listed	list	VERB
gujaf-274	77	44	consumer	consumer	NOUN
gujaf-274	77	45	goods	good	NOUN
gujaf-274	77	46	companies	company	NOUN
gujaf-274	77	47	in	in	ADP
gujaf-274	77	48	nigeria	nigeria	PROPN
gujaf-274	77	49	okika	okika	PROPN
gujaf-274	77	50	nkiru	nkiru	PROPN
gujaf-274	77	51	philomena	philomena	PROPN
gujaf-274	77	52	,	,	PUNCT
gujaf-274	77	53	oyeneye	oyeneye	PROPN
gujaf-274	77	54	temitope	temitope	PROPN
gujaf-274	77	55	esther	esther	NOUN
gujaf-274	77	56	,	,	PUNCT
gujaf-274	77	57	adedeji	adedeji	PROPN
gujaf-274	77	58	daniel	daniel	PROPN
gujaf-274	77	59	gbadebo	gbadebo	PROPN
gujaf-274	77	60	liquidity	liquidity	PROPN
gujaf-274	77	61	risk	risk	NOUN
gujaf-274	77	62	and	and	CCONJ
gujaf-274	77	63	financial	financial	ADJ
gujaf-274	77	64	performance	performance	NOUN
gujaf-274	77	65	of	of	ADP
gujaf-274	77	66	listed	list	VERB
gujaf-274	77	67	deposit	deposit	NOUN
gujaf-274	77	68	money	money	NOUN
gujaf-274	77	69	banks	bank	NOUN
gujaf-274	77	70	in	in	ADP
gujaf-274	77	71	nigeria	nigeria	PROPN
gujaf-274	77	72	bashir	bashir	PROPN
gujaf-274	77	73	abdulrauf	abdulrauf	PROPN
gujaf-274	77	74	mohammed	mohammed	PROPN
gujaf-274	77	75	,	,	PUNCT
gujaf-274	77	76	aliyu	aliyu	PROPN
gujaf-274	77	77	ahmed	ahme	VERB
gujaf-274	77	78	abdullah	abdullah	PROPN
gujaf-274	77	79	phd	phd	PROPN
gujaf-274	77	80	,	,	PUNCT
gujaf-274	77	81	prof	prof	PROPN
gujaf-274	77	82	.	.	PUNCT
gujaf-274	78	1	salisu	salisu	PROPN
gujaf-274	78	2	mamman	mamman	PROPN
gujaf-274	78	3	ibrahim	ibrahim	PROPN
gujaf-274	78	4	yusuf	yusuf	PROPN
gujaf-274	78	5	phd	phd	PROPN
gujaf-274	78	6	,	,	PUNCT
gujaf-274	78	7	suleiman	suleiman	PROPN
gujaf-274	78	8	salami	salami	PROPN
gujaf-274	78	9	phd	phd	PROPN
gujaf-274	78	10	information	information	NOUN
gujaf-274	78	11	asymmetry	asymmetry	NOUN
gujaf-274	78	12	and	and	CCONJ
gujaf-274	78	13	cost	cost	NOUN
gujaf-274	78	14	of	of	ADP
gujaf-274	78	15	capital	capital	NOUN
gujaf-274	78	16	:	:	PUNCT
gujaf-274	78	17	a	a	DET
gujaf-274	78	18	review	review	NOUN
gujaf-274	78	19	of	of	ADP
gujaf-274	78	20	empirical	empirical	ADJ
gujaf-274	78	21	evidence	evidence	NOUN
gujaf-274	78	22	sunusi	sunusi	PROPN
gujaf-274	78	23	ridwan	ridwan	PROPN
gujaf-274	78	24	ayagi	ayagi	PROPN
gujaf-274	78	25	phd	phd	PROPN
gujaf-274	78	26	,	,	PUNCT
gujaf-274	78	27	aca	aca	PROPN
gujaf-274	78	28	,	,	PUNCT
gujaf-274	78	29	rashida	rashida	PROPN
gujaf-274	78	30	lawal	lawal	PROPN
gujaf-274	78	31	,	,	PUNCT
gujaf-274	78	32	phd	phd	NOUN
gujaf-274	78	33	ownership	ownership	NOUN
gujaf-274	78	34	structure	structure	NOUN
gujaf-274	78	35	and	and	CCONJ
gujaf-274	78	36	female	female	ADJ
gujaf-274	78	37	inclusion	inclusion	NOUN
gujaf-274	78	38	of	of	ADP
gujaf-274	78	39	listed	list	VERB
gujaf-274	78	40	financial	financial	ADJ
gujaf-274	78	41	firms	firm	NOUN
gujaf-274	78	42	in	in	ADP
gujaf-274	78	43	nigeria	nigeria	PROPN
gujaf-274	78	44	gbemigun	gbemigun	PROPN
gujaf-274	78	45	catherine	catherine	PROPN
gujaf-274	78	46	omoleye	omoleye	PROPN
gujaf-274	78	47	,	,	PUNCT
gujaf-274	78	48	alade	alade	PROPN
gujaf-274	78	49	muyiwa	muyiwa	PROPN
gujaf-274	78	50	ezekiel	ezekiel	PROPN
gujaf-274	78	51	phd	phd	PROPN
gujaf-274	78	52	csr	csr	PROPN
gujaf-274	78	53	initiatives	initiative	NOUN
gujaf-274	78	54	and	and	CCONJ
gujaf-274	78	55	sustainability	sustainability	NOUN
gujaf-274	78	56	resilience	resilience	NOUN
gujaf-274	78	57	in	in	ADP
gujaf-274	78	58	nigeria	nigeria	PROPN
gujaf-274	78	59	's	's	PART
gujaf-274	78	60	oil	oil	NOUN
gujaf-274	78	61	and	and	CCONJ
gujaf-274	78	62	gas	gas	NOUN
gujaf-274	78	63	industry	industry	NOUN
gujaf-274	78	64	:	:	PUNCT
gujaf-274	78	65	a	a	DET
gujaf-274	78	66	pls	pls	ADJ
gujaf-274	78	67	-	-	PUNCT
gujaf-274	78	68	sem	sem	NOUN
gujaf-274	78	69	approach	approach	NOUN
gujaf-274	78	70	from	from	ADP
gujaf-274	78	71	local	local	ADJ
gujaf-274	78	72	communities	community	NOUN
gujaf-274	78	73	'	'	PART
gujaf-274	78	74	perspective	perspective	NOUN
gujaf-274	78	75	tajudeen	tajudeen	NUM
gujaf-274	78	76	alaburo	alaburo	PROPN
gujaf-274	78	77	,	,	PUNCT
gujaf-274	78	78	rofiat	rofiat	PROPN
gujaf-274	78	79	bolanle	bolanle	PROPN
gujaf-274	78	80	,	,	PUNCT
gujaf-274	78	81	abdussalam	abdussalam	PROPN
gujaf-274	78	82	,	,	PUNCT
gujaf-274	78	83	abdulrahman	abdulrahman	PROPN
gujaf-274	78	84	abubakar	abubakar	PROPN
gujaf-274	78	85	,	,	PUNCT
gujaf-274	78	86	tajudeen	tajudeen	PROPN
gujaf-274	78	87	,	,	PUNCT
gujaf-274	78	88	akeem	akeem	PROPN
gujaf-274	78	89	olamilekan	olamilekan	PROPN
gujaf-274	78	90	babatunde	babatunde	PROPN
gujaf-274	78	91	capital	capital	NOUN
gujaf-274	78	92	structure	structure	NOUN
gujaf-274	78	93	and	and	CCONJ
gujaf-274	78	94	the	the	DET
gujaf-274	78	95	financial	financial	ADJ
gujaf-274	78	96	performance	performance	NOUN
gujaf-274	78	97	of	of	ADP
gujaf-274	78	98	listed	list	VERB
gujaf-274	78	99	information	information	NOUN
gujaf-274	78	100	and	and	CCONJ
gujaf-274	78	101	communications	communication	NOUN
gujaf-274	78	102	technology	technology	NOUN
gujaf-274	78	103	firms	firm	NOUN
gujaf-274	78	104	in	in	ADP
gujaf-274	78	105	nigeria	nigeria	PROPN
gujaf-274	78	106	nasiru	nasiru	PROPN
gujaf-274	78	107	adamu	adamu	PROPN
gujaf-274	78	108	kanoma	kanoma	PROPN
gujaf-274	78	109	,	,	PUNCT
gujaf-274	78	110	nurudeen	nurudeen	ADJ
gujaf-274	78	111	usman	usman	PROPN
gujaf-274	78	112	miko	miko	PROPN
gujaf-274	78	113	,	,	PUNCT
gujaf-274	78	114	augustine	augustine	PROPN
gujaf-274	78	115	ayuba	ayuba	PROPN
gujaf-274	78	116	,	,	PUNCT
gujaf-274	78	117	idris	idris	PROPN
gujaf-274	78	118	mohammed	mohammed	PROPN
gujaf-274	78	119	,	,	PUNCT
gujaf-274	78	120	mark	mark	VERB
gujaf-274	78	121	g	g	PROPN
gujaf-274	78	122	,	,	PUNCT
gujaf-274	78	123	tagwai	tagwai	PROPN
gujaf-274	78	124	gusau	gusau	PROPN
gujaf-274	78	125	journal	journal	PROPN
gujaf-274	78	126	of	of	ADP
gujaf-274	78	127	accounting	accounting	NOUN
gujaf-274	78	128	and	and	CCONJ
gujaf-274	78	129	finance	finance	NOUN
gujaf-274	78	130	,	,	PUNCT
gujaf-274	78	131	vol	vol	NOUN
gujaf-274	78	132	.	.	PROPN
gujaf-274	78	133	5	5	NUM
gujaf-274	78	134	,	,	PUNCT
gujaf-274	78	135	issue	issue	NOUN
gujaf-274	78	136	1	1	NUM
gujaf-274	78	137	,	,	PUNCT
gujaf-274	78	138	april	april	PROPN
gujaf-274	78	139	,	,	PUNCT
gujaf-274	78	140	2024	2024	NUM
gujaf-274	78	141	x	x	SYM
gujaf-274	78	142	profitability	profitability	NOUN
gujaf-274	78	143	and	and	CCONJ
gujaf-274	78	144	turnover	turnover	NOUN
gujaf-274	78	145	appraisal	appraisal	NOUN
gujaf-274	78	146	of	of	ADP
gujaf-274	78	147	listed	list	VERB
gujaf-274	78	148	deposit	deposit	NOUN
gujaf-274	78	149	money	money	NOUN
gujaf-274	78	150	banks	bank	NOUN
gujaf-274	78	151	in	in	ADP
gujaf-274	78	152	nigeria	nigeria	PROPN
gujaf-274	78	153	odogu	odogu	PROPN
gujaf-274	78	154	,	,	PUNCT
gujaf-274	78	155	terry	terry	PROPN
gujaf-274	78	156	keme	keme	PROPN
gujaf-274	78	157	zuode	zuode	PROPN
gujaf-274	78	158	(	(	PUNCT
gujaf-274	78	159	phd	phd	NOUN
gujaf-274	78	160	)	)	PUNCT
gujaf-274	78	161	and	and	CCONJ
gujaf-274	78	162	koroye	koroye	PROPN
gujaf-274	78	163	,	,	PUNCT
gujaf-274	78	164	amapamo	amapamo	PROPN
gujaf-274	78	165	stephen	stephen	PROPN
gujaf-274	78	166	board	board	PROPN
gujaf-274	78	167	attributes	attribute	NOUN
gujaf-274	78	168	and	and	CCONJ
gujaf-274	78	169	timeliness	timeliness	NOUN
gujaf-274	78	170	of	of	ADP
gujaf-274	78	171	financial	financial	ADJ
gujaf-274	78	172	reports	report	NOUN
gujaf-274	78	173	of	of	ADP
gujaf-274	78	174	listed	list	VERB
gujaf-274	78	175	non	non	ADJ
gujaf-274	78	176	-	-	ADJ
gujaf-274	78	177	financial	financial	ADJ
gujaf-274	78	178	firms	firm	NOUN
gujaf-274	78	179	in	in	ADP
gujaf-274	78	180	nigeria	nigeria	PROPN
gujaf-274	78	181	rashida	rashida	PROPN
gujaf-274	78	182	lawal	lawal	PROPN
gujaf-274	78	183	phd	phd	PROPN
gujaf-274	78	184	and	and	CCONJ
gujaf-274	78	185	prof	prof	NOUN
gujaf-274	78	186	.	.	PUNCT
gujaf-274	79	1	kabir	kabir	PROPN
gujaf-274	79	2	hamid	hamid	PROPN
gujaf-274	79	3	tahir	tahir	PROPN
gujaf-274	79	4	board	board	PROPN
gujaf-274	79	5	independence	independence	NOUN
gujaf-274	79	6	and	and	CCONJ
gujaf-274	79	7	financial	financial	ADJ
gujaf-274	79	8	reporting	reporting	NOUN
gujaf-274	79	9	quality	quality	NOUN
gujaf-274	79	10	of	of	ADP
gujaf-274	79	11	listed	list	VERB
gujaf-274	79	12	oil	oil	NOUN
gujaf-274	79	13	and	and	CCONJ
gujaf-274	79	14	gas	gas	NOUN
gujaf-274	79	15	companies	company	NOUN
gujaf-274	79	16	in	in	ADP
gujaf-274	79	17	nigeria	nigeria	PROPN
gujaf-274	79	18	:	:	PUNCT
gujaf-274	79	19	moderated	moderate	VERB
gujaf-274	79	20	by	by	ADP
gujaf-274	79	21	firm	firm	ADJ
gujaf-274	79	22	size	size	NOUN
gujaf-274	79	23	adamu	adamu	PROPN
gujaf-274	79	24	lawal	lawal	PROPN
gujaf-274	79	25	bello	bello	PROPN
gujaf-274	79	26	,	,	PUNCT
gujaf-274	79	27	prof	prof	PROPN
gujaf-274	79	28	.	.	PUNCT
gujaf-274	80	1	j.	j.	PROPN
gujaf-274	80	2	okpanachi	okpanachi	PROPN
gujaf-274	80	3	,	,	PUNCT
gujaf-274	80	4	prof	prof	PROPN
gujaf-274	80	5	.	.	PUNCT
gujaf-274	81	1	t.	t.	PROPN
gujaf-274	81	2	nyor	nyor	PROPN
gujaf-274	81	3	and	and	CCONJ
gujaf-274	81	4	lateef	lateef	PROPN
gujaf-274	81	5	olumude	olumude	PROPN
gujaf-274	81	6	mustapha	mustapha	PROPN
gujaf-274	81	7	(	(	PUNCT
gujaf-274	81	8	ph.d	ph.d	PROPN
gujaf-274	81	9	)	)	PUNCT
gujaf-274	81	10	does	do	VERB
gujaf-274	81	11	esg	esg	PROPN
gujaf-274	81	12	investment	investment	NOUN
gujaf-274	81	13	impact	impact	NOUN
gujaf-274	81	14	the	the	DET
gujaf-274	81	15	financial	financial	ADJ
gujaf-274	81	16	sustainability	sustainability	NOUN
gujaf-274	81	17	of	of	ADP
gujaf-274	81	18	nigerian	nigerian	ADJ
gujaf-274	81	19	energy	energy	NOUN
gujaf-274	81	20	companies	company	NOUN
gujaf-274	81	21	:	:	PUNCT
gujaf-274	81	22	a	a	DET
gujaf-274	81	23	panel	panel	NOUN
gujaf-274	81	24	regression	regression	NOUN
gujaf-274	81	25	approach	approach	NOUN
gujaf-274	81	26	?	?	PUNCT
gujaf-274	82	1	tajudeen	tajudeen	NOUN
gujaf-274	82	2	alaburo	alaburo	PROPN
gujaf-274	82	3	,	,	PUNCT
gujaf-274	82	4	abdulsalam	abdulsalam	PROPN
gujaf-274	82	5	and	and	CCONJ
gujaf-274	82	6	adedeji	adedeji	PROPN
gujaf-274	82	7	daniel	daniel	PROPN
gujaf-274	82	8	gbadebo	gbadebo	PROPN
gujaf-274	82	9	board	board	PROPN
gujaf-274	82	10	attributes	attribute	NOUN
gujaf-274	82	11	and	and	CCONJ
gujaf-274	82	12	sustainability	sustainability	NOUN
gujaf-274	82	13	reporting	reporting	NOUN
gujaf-274	82	14	of	of	ADP
gujaf-274	82	15	listed	list	VERB
gujaf-274	82	16	firms	firm	NOUN
gujaf-274	82	17	in	in	ADP
gujaf-274	82	18	nigeria	nigeria	PROPN
gujaf-274	82	19	idris	idris	PROPN
gujaf-274	82	20	mohammed	mohammed	PROPN
gujaf-274	82	21	,	,	PUNCT
gujaf-274	82	22	bejamin	bejamin	PROPN
gujaf-274	82	23	k	k	PROPN
gujaf-274	82	24	,	,	PUNCT
gujaf-274	82	25	gugong	gugong	PROPN
gujaf-274	82	26	phd	phd	PROPN
gujaf-274	82	27	,	,	PUNCT
gujaf-274	82	28	rofiat	rofiat	PROPN
gujaf-274	82	29	adedokun	adedokun	PROPN
gujaf-274	82	30	,	,	PUNCT
gujaf-274	82	31	abdulrahman	abdulrahman	PROPN
gujaf-274	82	32	a	a	PRON
gujaf-274	82	33	,	,	PUNCT
gujaf-274	82	34	olorunloga	olorunloga	ADJ
gujaf-274	82	35	and	and	CCONJ
gujaf-274	82	36	mark	mark	NOUN
gujaf-274	82	37	,	,	PUNCT
gujaf-274	82	38	g	g	PROPN
gujaf-274	82	39	,	,	PUNCT
gujaf-274	82	40	tagwai	tagwai	PROPN
gujaf-274	82	41	mediating	mediate	VERB
gujaf-274	82	42	effect	effect	NOUN
gujaf-274	82	43	of	of	ADP
gujaf-274	82	44	internal	internal	ADJ
gujaf-274	82	45	auditors	auditor	NOUN
gujaf-274	82	46	’	’	PART
gujaf-274	82	47	ethical	ethical	ADJ
gujaf-274	82	48	conduct	conduct	NOUN
gujaf-274	82	49	on	on	ADP
gujaf-274	82	50	the	the	DET
gujaf-274	82	51	relationship	relationship	NOUN
gujaf-274	82	52	between	between	ADP
gujaf-274	82	53	usage	usage	NOUN
gujaf-274	82	54	of	of	ADP
gujaf-274	82	55	information	information	NOUN
gujaf-274	82	56	technology	technology	NOUN
gujaf-274	82	57	,	,	PUNCT
gujaf-274	82	58	management	management	NOUN
gujaf-274	82	59	support	support	NOUN
gujaf-274	82	60	for	for	ADP
gujaf-274	82	61	internal	internal	ADJ
gujaf-274	82	62	audit	audit	NOUN
gujaf-274	82	63	department	department	NOUN
gujaf-274	82	64	,	,	PUNCT
gujaf-274	82	65	and	and	CCONJ
gujaf-274	82	66	internal	internal	ADJ
gujaf-274	82	67	audit	audit	NOUN
gujaf-274	82	68	effectiveness	effectiveness	NOUN
gujaf-274	82	69	:	:	PUNCT
gujaf-274	82	70	a	a	DET
gujaf-274	82	71	conceptual	conceptual	ADJ
gujaf-274	82	72	framework	framework	NOUN
gujaf-274	82	73	nura	nura	PROPN
gujaf-274	82	74	badamasi	badamasi	PROPN
gujaf-274	82	75	,	,	PUNCT
gujaf-274	82	76	adura	adura	NOUN
gujaf-274	82	77	binti	binti	PROPN
gujaf-274	82	78	ahmad	ahmad	PROPN
gujaf-274	82	79	gusau	gusau	PROPN
gujaf-274	82	80	journal	journal	PROPN
gujaf-274	82	81	of	of	ADP
gujaf-274	82	82	accounting	accounting	NOUN
gujaf-274	82	83	and	and	CCONJ
gujaf-274	82	84	finance	finance	NOUN
gujaf-274	82	85	,	,	PUNCT
gujaf-274	82	86	vol	vol	NOUN
gujaf-274	82	87	.	.	PROPN
gujaf-274	82	88	5	5	NUM
gujaf-274	82	89	,	,	PUNCT
gujaf-274	82	90	issue	issue	NOUN
gujaf-274	82	91	1	1	NUM
gujaf-274	82	92	,	,	PUNCT
gujaf-274	82	93	april	april	PROPN
gujaf-274	82	94	,	,	PUNCT
gujaf-274	82	95	2024	2024	NUM
gujaf-274	82	96	19	19	NUM
gujaf-274	82	97	board	board	NOUN
gujaf-274	82	98	characteristics	characteristic	NOUN
gujaf-274	82	99	and	and	CCONJ
gujaf-274	82	100	corporate	corporate	ADJ
gujaf-274	82	101	social	social	ADJ
gujaf-274	82	102	responsibility	responsibility	NOUN
gujaf-274	82	103	of	of	ADP
gujaf-274	82	104	listed	list	VERB
gujaf-274	82	105	oil	oil	NOUN
gujaf-274	82	106	and	and	CCONJ
gujaf-274	82	107	gas	gas	NOUN
gujaf-274	82	108	companies	company	NOUN
gujaf-274	82	109	in	in	ADP
gujaf-274	82	110	nigeria	nigeria	PROPN
gujaf-274	82	111	aliyu	aliyu	PROPN
gujaf-274	82	112	abubakar	abubakar	PROPN
gujaf-274	82	113	department	department	PROPN
gujaf-274	82	114	of	of	ADP
gujaf-274	82	115	accounting	account	VERB
gujaf-274	82	116	abu	abu	PROPN
gujaf-274	82	117	business	business	PROPN
gujaf-274	82	118	school	school	PROPN
gujaf-274	82	119	ahmadu	ahmadu	PROPN
gujaf-274	82	120	bello	bello	PROPN
gujaf-274	82	121	university	university	PROPN
gujaf-274	82	122	,	,	PUNCT
gujaf-274	82	123	zaria	zaria	PROPN
gujaf-274	82	124	.	.	PUNCT
gujaf-274	82	125	+2348066031147	+2348066031147	PROPN
gujaf-274	82	126	,	,	PUNCT
gujaf-274	82	127	aaolatunji2107@gmail.com	aaolatunji2107@gmail.com	PROPN
gujaf-274	82	128	yunusa	yunusa	PROPN
gujaf-274	82	129	nasiru	nasiru	PROPN
gujaf-274	82	130	phd	phd	PROPN
gujaf-274	82	131	department	department	PROPN
gujaf-274	82	132	of	of	ADP
gujaf-274	82	133	accounting	accounting	PROPN
gujaf-274	82	134	abu	abu	PROPN
gujaf-274	82	135	business	business	PROPN
gujaf-274	82	136	school	school	PROPN
gujaf-274	82	137	ahmadu	ahmadu	PROPN
gujaf-274	82	138	bello	bello	PROPN
gujaf-274	82	139	university	university	PROPN
gujaf-274	82	140	,	,	PUNCT
gujaf-274	82	141	zaria	zaria	PROPN
gujaf-274	82	142	.	.	PUNCT
gujaf-274	82	143	+2348036612790	+2348036612790	NOUN
gujaf-274	82	144	,	,	PUNCT
gujaf-274	82	145	nasiruyunusa80@yahoo.com	nasiruyunusa80@yahoo.com	PROPN
gujaf-274	82	146	dr	dr	PROPN
gujaf-274	82	147	.	.	PROPN
gujaf-274	82	148	umar	umar	PROPN
gujaf-274	82	149	abubakar	abubakar	PROPN
gujaf-274	82	150	department	department	PROPN
gujaf-274	82	151	of	of	ADP
gujaf-274	82	152	accounting	account	VERB
gujaf-274	82	153	abu	abu	PROPN
gujaf-274	82	154	business	business	PROPN
gujaf-274	82	155	school	school	PROPN
gujaf-274	82	156	ahmadu	ahmadu	PROPN
gujaf-274	82	157	bello	bello	PROPN
gujaf-274	82	158	university	university	PROPN
gujaf-274	82	159	,	,	PUNCT
gujaf-274	82	160	zaria	zaria	PROPN
gujaf-274	82	161	.	.	PUNCT
gujaf-274	83	1	+2348038063760	+2348038063760	PROPN
gujaf-274	83	2	,	,	PUNCT
gujaf-274	83	3	umarne1@gmail.com	umarne1@gmail.com	X
gujaf-274	83	4	abstract	abstract	NOUN
gujaf-274	83	5	this	this	DET
gujaf-274	83	6	research	research	NOUN
gujaf-274	83	7	investigated	investigate	VERB
gujaf-274	83	8	the	the	DET
gujaf-274	83	9	influence	influence	NOUN
gujaf-274	83	10	of	of	ADP
gujaf-274	83	11	board	board	NOUN
gujaf-274	83	12	characteristics	characteristic	NOUN
gujaf-274	83	13	on	on	ADP
gujaf-274	83	14	corporate	corporate	ADJ
gujaf-274	83	15	social	social	ADJ
gujaf-274	83	16	responsibility	responsibility	NOUN
gujaf-274	83	17	of	of	ADP
gujaf-274	83	18	listed	list	VERB
gujaf-274	83	19	oil	oil	NOUN
gujaf-274	83	20	and	and	CCONJ
gujaf-274	83	21	gas	gas	NOUN
gujaf-274	83	22	companies	company	NOUN
gujaf-274	83	23	in	in	ADP
gujaf-274	83	24	nigerian	nigerian	ADJ
gujaf-274	83	25	exchange	exchange	NOUN
gujaf-274	83	26	.	.	PUNCT
gujaf-274	84	1	variables	variable	NOUN
gujaf-274	84	2	examined	examine	VERB
gujaf-274	84	3	are	be	AUX
gujaf-274	84	4	bord	bord	NOUN
gujaf-274	84	5	size	size	NOUN
gujaf-274	84	6	,	,	PUNCT
gujaf-274	84	7	independence	independence	NOUN
gujaf-274	84	8	,	,	PUNCT
gujaf-274	84	9	gender	gender	NOUN
gujaf-274	84	10	diversity	diversity	NOUN
gujaf-274	84	11	,	,	PUNCT
gujaf-274	84	12	activity	activity	NOUN
gujaf-274	84	13	,	,	PUNCT
gujaf-274	84	14	professionalism	professionalism	NOUN
gujaf-274	84	15	and	and	CCONJ
gujaf-274	84	16	equity	equity	NOUN
gujaf-274	84	17	ownership	ownership	NOUN
gujaf-274	84	18	of	of	ADP
gujaf-274	84	19	board	board	NOUN
gujaf-274	84	20	members	member	NOUN
gujaf-274	84	21	.	.	PUNCT
gujaf-274	85	1	while	while	SCONJ
gujaf-274	85	2	corporate	corporate	ADJ
gujaf-274	85	3	social	social	ADJ
gujaf-274	85	4	responsibility	responsibility	NOUN
gujaf-274	85	5	was	be	AUX
gujaf-274	85	6	proxy	proxy	VERB
gujaf-274	85	7	by	by	ADP
gujaf-274	85	8	csr	csr	NOUN
gujaf-274	85	9	expenditure	expenditure	NOUN
gujaf-274	85	10	.	.	PUNCT
gujaf-274	86	1	the	the	DET
gujaf-274	86	2	population	population	NOUN
gujaf-274	86	3	consists	consist	VERB
gujaf-274	86	4	of	of	ADP
gujaf-274	86	5	twelve	twelve	NUM
gujaf-274	86	6	(	(	PUNCT
gujaf-274	86	7	12	12	NUM
gujaf-274	86	8	)	)	PUNCT
gujaf-274	86	9	listed	list	VERB
gujaf-274	86	10	oil	oil	NOUN
gujaf-274	86	11	and	and	CCONJ
gujaf-274	86	12	gas	gas	NOUN
gujaf-274	86	13	firms	firm	NOUN
gujaf-274	86	14	from	from	ADP
gujaf-274	86	15	which	which	PRON
gujaf-274	86	16	five	five	NUM
gujaf-274	86	17	(	(	PUNCT
gujaf-274	86	18	5	5	NUM
gujaf-274	86	19	)	)	PUNCT
gujaf-274	86	20	firms	firm	NOUN
gujaf-274	86	21	have	have	AUX
gujaf-274	86	22	consistently	consistently	ADV
gujaf-274	86	23	published	publish	VERB
gujaf-274	86	24	their	their	PRON
gujaf-274	86	25	annual	annual	ADJ
gujaf-274	86	26	reports	report	NOUN
gujaf-274	86	27	within	within	ADP
gujaf-274	86	28	the	the	DET
gujaf-274	86	29	period	period	NOUN
gujaf-274	86	30	covered	cover	VERB
gujaf-274	86	31	and	and	CCONJ
gujaf-274	86	32	extracted	extract	VERB
gujaf-274	86	33	data	datum	NOUN
gujaf-274	86	34	from	from	ADP
gujaf-274	86	35	their	their	PRON
gujaf-274	86	36	respective	respective	ADJ
gujaf-274	86	37	annual	annual	ADJ
gujaf-274	86	38	reports	report	NOUN
gujaf-274	86	39	.	.	PUNCT
gujaf-274	87	1	panel	panel	NOUN
gujaf-274	87	2	corrected	correct	VERB
gujaf-274	87	3	standard	standard	ADJ
gujaf-274	87	4	error	error	NOUN
gujaf-274	87	5	was	be	AUX
gujaf-274	87	6	used	use	VERB
gujaf-274	87	7	for	for	ADP
gujaf-274	87	8	analysis	analysis	NOUN
gujaf-274	87	9	.	.	PUNCT
gujaf-274	88	1	findings	finding	NOUN
gujaf-274	88	2	revealed	reveal	VERB
gujaf-274	88	3	both	both	DET
gujaf-274	88	4	board	board	NOUN
gujaf-274	88	5	size	size	NOUN
gujaf-274	88	6	and	and	CCONJ
gujaf-274	88	7	board	board	NOUN
gujaf-274	88	8	activity	activity	NOUN
gujaf-274	88	9	have	have	VERB
gujaf-274	88	10	no	no	DET
gujaf-274	88	11	significant	significant	ADJ
gujaf-274	88	12	impacts	impact	NOUN
gujaf-274	88	13	on	on	ADP
gujaf-274	88	14	csr	csr	NOUN
gujaf-274	88	15	while	while	SCONJ
gujaf-274	88	16	in	in	ADP
gujaf-274	88	17	contrast	contrast	NOUN
gujaf-274	88	18	,	,	PUNCT
gujaf-274	88	19	board	board	NOUN
gujaf-274	88	20	independence	independence	NOUN
gujaf-274	88	21	,	,	PUNCT
gujaf-274	88	22	female	female	ADJ
gujaf-274	88	23	gender	gender	NOUN
gujaf-274	88	24	,	,	PUNCT
gujaf-274	88	25	board	board	NOUN
gujaf-274	88	26	professionalism	professionalism	NOUN
gujaf-274	88	27	and	and	CCONJ
gujaf-274	88	28	board	board	NOUN
gujaf-274	88	29	equity	equity	NOUN
gujaf-274	88	30	ownership	ownership	NOUN
gujaf-274	88	31	have	have	VERB
gujaf-274	88	32	a	a	DET
gujaf-274	88	33	significant	significant	ADJ
gujaf-274	88	34	effect	effect	NOUN
gujaf-274	88	35	on	on	ADP
gujaf-274	88	36	csr	csr	PROPN
gujaf-274	88	37	.	.	PUNCT
gujaf-274	89	1	it	it	PRON
gujaf-274	89	2	was	be	AUX
gujaf-274	89	3	recommended	recommend	VERB
gujaf-274	89	4	that	that	SCONJ
gujaf-274	89	5	the	the	DET
gujaf-274	89	6	management	management	NOUN
gujaf-274	89	7	of	of	ADP
gujaf-274	89	8	listed	list	VERB
gujaf-274	89	9	oil	oil	NOUN
gujaf-274	89	10	and	and	CCONJ
gujaf-274	89	11	gas	gas	NOUN
gujaf-274	89	12	companies	company	NOUN
gujaf-274	89	13	need	need	VERB
gujaf-274	89	14	to	to	PART
gujaf-274	89	15	have	have	VERB
gujaf-274	89	16	more	more	ADV
gujaf-274	89	17	independent	independent	ADJ
gujaf-274	89	18	outside	outside	ADJ
gujaf-274	89	19	directors	director	NOUN
gujaf-274	89	20	on	on	ADP
gujaf-274	89	21	the	the	DET
gujaf-274	89	22	board	board	NOUN
gujaf-274	89	23	to	to	PART
gujaf-274	89	24	enhance	enhance	VERB
gujaf-274	89	25	monitoring	monitoring	NOUN
gujaf-274	89	26	and	and	CCONJ
gujaf-274	89	27	csr	csr	NOUN
gujaf-274	89	28	performance	performance	NOUN
gujaf-274	89	29	.	.	PUNCT
gujaf-274	90	1	also	also	ADV
gujaf-274	90	2	,	,	PUNCT
gujaf-274	90	3	higher	high	ADJ
gujaf-274	90	4	participation	participation	NOUN
gujaf-274	90	5	of	of	ADP
gujaf-274	90	6	female	female	NOUN
gujaf-274	90	7	on	on	ADP
gujaf-274	90	8	the	the	DET
gujaf-274	90	9	board	board	NOUN
gujaf-274	90	10	will	will	AUX
gujaf-274	90	11	improve	improve	VERB
gujaf-274	90	12	csr	csr	NOUN
gujaf-274	90	13	performance	performance	NOUN
gujaf-274	90	14	because	because	SCONJ
gujaf-274	90	15	of	of	ADP
gujaf-274	90	16	their	their	PRON
gujaf-274	90	17	concern	concern	NOUN
gujaf-274	90	18	for	for	ADP
gujaf-274	90	19	environmental	environmental	ADJ
gujaf-274	90	20	issues	issue	NOUN
gujaf-274	90	21	.	.	PUNCT
gujaf-274	91	1	in	in	ADP
gujaf-274	91	2	addition	addition	NOUN
gujaf-274	91	3	,	,	PUNCT
gujaf-274	91	4	having	have	VERB
gujaf-274	91	5	more	more	ADJ
gujaf-274	91	6	members	member	NOUN
gujaf-274	91	7	with	with	ADP
gujaf-274	91	8	professional	professional	ADJ
gujaf-274	91	9	expertise	expertise	NOUN
gujaf-274	91	10	will	will	AUX
gujaf-274	91	11	improve	improve	VERB
gujaf-274	91	12	the	the	DET
gujaf-274	91	13	decision	decision	NOUN
gujaf-274	91	14	making	making	NOUN
gujaf-274	91	15	of	of	ADP
gujaf-274	91	16	the	the	DET
gujaf-274	91	17	board	board	NOUN
gujaf-274	91	18	and	and	CCONJ
gujaf-274	91	19	equally	equally	ADV
gujaf-274	91	20	shape	shape	VERB
gujaf-274	91	21	csr	csr	NOUN
gujaf-274	91	22	performance	performance	NOUN
gujaf-274	91	23	.	.	PUNCT
gujaf-274	92	1	board	board	NOUN
gujaf-274	92	2	members	member	NOUN
gujaf-274	92	3	with	with	ADP
gujaf-274	92	4	equity	equity	NOUN
gujaf-274	92	5	stake	stake	NOUN
gujaf-274	92	6	will	will	AUX
gujaf-274	92	7	align	align	VERB
gujaf-274	92	8	the	the	DET
gujaf-274	92	9	interest	interest	NOUN
gujaf-274	92	10	of	of	ADP
gujaf-274	92	11	the	the	DET
gujaf-274	92	12	managers	manager	NOUN
gujaf-274	92	13	with	with	ADP
gujaf-274	92	14	those	those	PRON
gujaf-274	92	15	of	of	ADP
gujaf-274	92	16	shareholders	shareholder	NOUN
gujaf-274	92	17	and	and	CCONJ
gujaf-274	92	18	likewise	likewise	ADV
gujaf-274	92	19	,	,	PUNCT
gujaf-274	92	20	focus	focus	VERB
gujaf-274	92	21	more	more	ADV
gujaf-274	92	22	on	on	ADP
gujaf-274	92	23	long	long	ADJ
gujaf-274	92	24	-	-	PUNCT
gujaf-274	92	25	term	term	NOUN
gujaf-274	92	26	goals	goal	NOUN
gujaf-274	92	27	of	of	ADP
gujaf-274	92	28	the	the	DET
gujaf-274	92	29	firm	firm	NOUN
gujaf-274	92	30	.	.	PUNCT
gujaf-274	93	1	listed	list	VERB
gujaf-274	93	2	oil	oil	NOUN
gujaf-274	93	3	and	and	CCONJ
gujaf-274	93	4	gas	gas	NOUN
gujaf-274	93	5	firm	firm	NOUN
gujaf-274	93	6	should	should	AUX
gujaf-274	93	7	maintain	maintain	VERB
gujaf-274	93	8	appropriate	appropriate	ADJ
gujaf-274	93	9	board	board	NOUN
gujaf-274	93	10	size	size	NOUN
gujaf-274	93	11	and	and	CCONJ
gujaf-274	93	12	required	required	ADJ
gujaf-274	93	13	number	number	NOUN
gujaf-274	93	14	of	of	ADP
gujaf-274	93	15	board	board	NOUN
gujaf-274	93	16	meetings	meeting	NOUN
gujaf-274	93	17	as	as	SCONJ
gujaf-274	93	18	stipulated	stipulate	VERB
gujaf-274	93	19	by	by	ADP
gujaf-274	93	20	code	code	NOUN
gujaf-274	93	21	of	of	ADP
gujaf-274	93	22	corporate	corporate	ADJ
gujaf-274	93	23	governance	governance	NOUN
gujaf-274	93	24	.	.	PUNCT
gujaf-274	94	1	keywords	keyword	NOUN
gujaf-274	94	2	;	;	PUNCT
gujaf-274	94	3	board	board	NOUN
gujaf-274	94	4	characteristics	characteristic	NOUN
gujaf-274	94	5	,	,	PUNCT
gujaf-274	94	6	csr	csr	NOUN
gujaf-274	94	7	,	,	PUNCT
gujaf-274	94	8	listed	list	VERB
gujaf-274	94	9	oil	oil	NOUN
gujaf-274	94	10	and	and	CCONJ
gujaf-274	94	11	gas	gas	NOUN
gujaf-274	94	12	firms	firm	NOUN
gujaf-274	94	13	,	,	PUNCT
gujaf-274	94	14	panel	panel	NOUN
gujaf-274	94	15	corrected	correct	VERB
gujaf-274	94	16	standard	standard	ADJ
gujaf-274	94	17	error	error	NOUN
gujaf-274	94	18	mailto:aaolatunji2107@gmail.com	mailto:aaolatunji2107@gmail.com	X
gujaf-274	94	19	mailto:nasiruyunusa80@yahoo.com	mailto:nasiruyunusa80@yahoo.com	PROPN
gujaf-274	94	20	gusau	gusau	PROPN
gujaf-274	94	21	journal	journal	PROPN
gujaf-274	94	22	of	of	ADP
gujaf-274	94	23	accounting	accounting	NOUN
gujaf-274	94	24	and	and	CCONJ
gujaf-274	94	25	finance	finance	NOUN
gujaf-274	94	26	,	,	PUNCT
gujaf-274	94	27	vol	vol	NOUN
gujaf-274	94	28	.	.	PROPN
gujaf-274	94	29	5	5	NUM
gujaf-274	94	30	,	,	PUNCT
gujaf-274	94	31	issue	issue	NOUN
gujaf-274	94	32	1	1	NUM
gujaf-274	94	33	,	,	PUNCT
gujaf-274	94	34	april	april	PROPN
gujaf-274	94	35	,	,	PUNCT
gujaf-274	94	36	2024	2024	NUM
gujaf-274	94	37	20	20	NUM
gujaf-274	94	38	1	1	NUM
gujaf-274	94	39	.	.	PUNCT
gujaf-274	95	1	introduction	introduction	NOUN
gujaf-274	95	2	concern	concern	NOUN
gujaf-274	95	3	about	about	ADP
gujaf-274	95	4	the	the	DET
gujaf-274	95	5	worsening	worsen	VERB
gujaf-274	95	6	environmental	environmental	ADJ
gujaf-274	95	7	and	and	CCONJ
gujaf-274	95	8	social	social	ADJ
gujaf-274	95	9	conditions	condition	NOUN
gujaf-274	95	10	due	due	ADP
gujaf-274	95	11	to	to	ADP
gujaf-274	95	12	the	the	DET
gujaf-274	95	13	business	business	NOUN
gujaf-274	95	14	activities	activity	NOUN
gujaf-274	95	15	of	of	ADP
gujaf-274	95	16	companies	company	NOUN
gujaf-274	95	17	has	have	AUX
gujaf-274	95	18	become	become	VERB
gujaf-274	95	19	a	a	DET
gujaf-274	95	20	global	global	ADJ
gujaf-274	95	21	problem	problem	NOUN
gujaf-274	95	22	today	today	NOUN
gujaf-274	95	23	.	.	PUNCT
gujaf-274	96	1	(	(	PUNCT
gujaf-274	96	2	aristananda	aristananda	PROPN
gujaf-274	96	3	&	&	CCONJ
gujaf-274	96	4	risman	risman	PROPN
gujaf-274	96	5	,	,	PUNCT
gujaf-274	96	6	2022	2022	NUM
gujaf-274	96	7	)	)	PUNCT
gujaf-274	96	8	.	.	PUNCT
gujaf-274	97	1	public	public	ADJ
gujaf-274	97	2	awareness	awareness	NOUN
gujaf-274	97	3	of	of	ADP
gujaf-274	97	4	the	the	DET
gujaf-274	97	5	company	company	NOUN
gujaf-274	97	6	's	's	PART
gujaf-274	97	7	role	role	NOUN
gujaf-274	97	8	in	in	ADP
gujaf-274	97	9	the	the	DET
gujaf-274	97	10	social	social	ADJ
gujaf-274	97	11	and	and	CCONJ
gujaf-274	97	12	environmental	environmental	ADJ
gujaf-274	97	13	responsibility	responsibility	NOUN
gujaf-274	97	14	is	be	AUX
gujaf-274	97	15	also	also	ADV
gujaf-274	97	16	increasing	increase	VERB
gujaf-274	97	17	.	.	PUNCT
gujaf-274	98	1	the	the	DET
gujaf-274	98	2	increasing	increase	VERB
gujaf-274	98	3	awareness	awareness	NOUN
gujaf-274	98	4	on	on	ADP
gujaf-274	98	5	corporate	corporate	ADJ
gujaf-274	98	6	social	social	ADJ
gujaf-274	98	7	responsibility	responsibility	NOUN
gujaf-274	98	8	is	be	AUX
gujaf-274	98	9	not	not	PART
gujaf-274	98	10	only	only	ADV
gujaf-274	98	11	the	the	DET
gujaf-274	98	12	result	result	NOUN
gujaf-274	98	13	of	of	ADP
gujaf-274	98	14	external	external	ADJ
gujaf-274	98	15	pressure	pressure	NOUN
gujaf-274	98	16	,	,	PUNCT
gujaf-274	98	17	but	but	CCONJ
gujaf-274	98	18	also	also	ADV
gujaf-274	98	19	due	due	ADP
gujaf-274	98	20	to	to	ADP
gujaf-274	98	21	changes	change	NOUN
gujaf-274	98	22	in	in	ADP
gujaf-274	98	23	firms	firm	NOUN
gujaf-274	98	24	’	’	PART
gujaf-274	98	25	attitude	attitude	NOUN
gujaf-274	98	26	to	to	PART
gujaf-274	98	27	meet	meet	VERB
gujaf-274	98	28	corporate	corporate	ADJ
gujaf-274	98	29	governance	governance	NOUN
gujaf-274	98	30	principles	principle	NOUN
gujaf-274	98	31	.	.	PUNCT
gujaf-274	99	1	corporate	corporate	ADJ
gujaf-274	99	2	social	social	ADJ
gujaf-274	99	3	responsibility	responsibility	NOUN
gujaf-274	99	4	(	(	PUNCT
gujaf-274	99	5	csr	csr	NOUN
gujaf-274	99	6	)	)	PUNCT
gujaf-274	99	7	is	be	AUX
gujaf-274	99	8	a	a	DET
gujaf-274	99	9	now	now	ADV
gujaf-274	99	10	phenomenon	phenomenon	NOUN
gujaf-274	99	11	of	of	ADP
gujaf-274	99	12	public	public	ADJ
gujaf-274	99	13	,	,	PUNCT
gujaf-274	99	14	academic	academic	ADJ
gujaf-274	99	15	and	and	CCONJ
gujaf-274	99	16	management	management	NOUN
gujaf-274	99	17	discussions	discussion	NOUN
gujaf-274	99	18	globally	globally	ADV
gujaf-274	99	19	which	which	PRON
gujaf-274	99	20	has	have	AUX
gujaf-274	99	21	been	be	AUX
gujaf-274	99	22	growing	grow	VERB
gujaf-274	99	23	since	since	SCONJ
gujaf-274	99	24	1950s	1950s	NUM
gujaf-274	99	25	due	due	ADP
gujaf-274	99	26	to	to	ADP
gujaf-274	99	27	the	the	DET
gujaf-274	99	28	importance	importance	NOUN
gujaf-274	99	29	of	of	ADP
gujaf-274	99	30	business	business	NOUN
gujaf-274	99	31	survival	survival	NOUN
gujaf-274	99	32	(	(	PUNCT
gujaf-274	99	33	carroll	carroll	PROPN
gujaf-274	99	34	,	,	PUNCT
gujaf-274	99	35	2016	2016	NUM
gujaf-274	99	36	;	;	PUNCT
gujaf-274	99	37	orazalin	orazalin	ADJ
gujaf-274	99	38	,	,	PUNCT
gujaf-274	99	39	2020	2020	NUM
gujaf-274	99	40	;	;	PUNCT
gujaf-274	99	41	martín	martín	PROPN
gujaf-274	99	42	&	&	CCONJ
gujaf-274	99	43	herrero	herrero	PROPN
gujaf-274	99	44	,	,	PUNCT
gujaf-274	99	45	2019	2019	NUM
gujaf-274	99	46	)	)	PUNCT
gujaf-274	99	47	.	.	PUNCT
gujaf-274	100	1	in	in	ADP
gujaf-274	100	2	the	the	DET
gujaf-274	100	3	history	history	NOUN
gujaf-274	100	4	of	of	ADP
gujaf-274	100	5	the	the	DET
gujaf-274	100	6	corporate	corporate	ADJ
gujaf-274	100	7	world	world	NOUN
gujaf-274	100	8	for	for	ADP
gujaf-274	100	9	the	the	DET
gujaf-274	100	10	first	first	ADJ
gujaf-274	100	11	time	time	NOUN
gujaf-274	100	12	,	,	PUNCT
gujaf-274	100	13	csr	csr	PROPN
gujaf-274	100	14	was	be	AUX
gujaf-274	100	15	mentioned	mention	VERB
gujaf-274	100	16	by	by	ADP
gujaf-274	100	17	bowen	bowen	NOUN
gujaf-274	100	18	in	in	ADP
gujaf-274	100	19	his	his	PRON
gujaf-274	100	20	seminar	seminar	NOUN
gujaf-274	100	21	book	book	NOUN
gujaf-274	100	22	social	social	ADJ
gujaf-274	100	23	responsibility	responsibility	NOUN
gujaf-274	100	24	of	of	ADP
gujaf-274	100	25	the	the	DET
gujaf-274	100	26	businessmen	businessman	NOUN
gujaf-274	100	27	in	in	ADP
gujaf-274	100	28	1953	1953	NUM
gujaf-274	100	29	where	where	SCONJ
gujaf-274	100	30	it	it	PRON
gujaf-274	100	31	was	be	AUX
gujaf-274	100	32	also	also	ADV
gujaf-274	100	33	stressed	stress	VERB
gujaf-274	100	34	the	the	DET
gujaf-274	100	35	importance	importance	NOUN
gujaf-274	100	36	of	of	ADP
gujaf-274	100	37	knowing	know	VERB
gujaf-274	100	38	business	business	NOUN
gujaf-274	100	39	ethics	ethic	NOUN
gujaf-274	100	40	so	so	SCONJ
gujaf-274	100	41	that	that	SCONJ
gujaf-274	100	42	it	it	PRON
gujaf-274	100	43	can	can	AUX
gujaf-274	100	44	lead	lead	VERB
gujaf-274	100	45	to	to	ADP
gujaf-274	100	46	superior	superior	ADJ
gujaf-274	100	47	enduring	endure	VERB
gujaf-274	100	48	performance	performance	NOUN
gujaf-274	100	49	(	(	PUNCT
gujaf-274	100	50	sameer	sameer	NOUN
gujaf-274	100	51	,	,	PUNCT
gujaf-274	100	52	2021	2021	NUM
gujaf-274	100	53	)	)	PUNCT
gujaf-274	100	54	.	.	PUNCT
gujaf-274	101	1	nowadays	nowadays	ADV
gujaf-274	101	2	,	,	PUNCT
gujaf-274	101	3	the	the	DET
gujaf-274	101	4	number	number	NOUN
gujaf-274	101	5	of	of	ADP
gujaf-274	101	6	publications	publication	NOUN
gujaf-274	101	7	dedicated	dedicate	VERB
gujaf-274	101	8	to	to	ADP
gujaf-274	101	9	csr	csr	X
gujaf-274	101	10	in	in	ADP
gujaf-274	101	11	the	the	DET
gujaf-274	101	12	national	national	ADJ
gujaf-274	101	13	media	medium	NOUN
gujaf-274	101	14	has	have	AUX
gujaf-274	101	15	grown	grow	VERB
gujaf-274	101	16	speedily	speedily	ADV
gujaf-274	101	17	(	(	PUNCT
gujaf-274	101	18	dyczkowska	dyczkowska	VERB
gujaf-274	101	19	et	et	PROPN
gujaf-274	101	20	al	al	PROPN
gujaf-274	101	21	.	.	PROPN
gujaf-274	101	22	,	,	PUNCT
gujaf-274	101	23	2016	2016	NUM
gujaf-274	101	24	)	)	PUNCT
gujaf-274	101	25	.	.	PUNCT
gujaf-274	102	1	oil	oil	NOUN
gujaf-274	102	2	and	and	CCONJ
gujaf-274	102	3	gas	gas	NOUN
gujaf-274	102	4	companies	company	NOUN
gujaf-274	102	5	is	be	AUX
gujaf-274	102	6	one	one	NUM
gujaf-274	102	7	of	of	ADP
gujaf-274	102	8	the	the	DET
gujaf-274	102	9	major	major	ADJ
gujaf-274	102	10	firms	firm	NOUN
gujaf-274	102	11	that	that	PRON
gujaf-274	102	12	contributes	contribute	VERB
gujaf-274	102	13	to	to	ADP
gujaf-274	102	14	environmental	environmental	ADJ
gujaf-274	102	15	pollutions	pollution	NOUN
gujaf-274	102	16	.	.	PUNCT
gujaf-274	103	1	despite	despite	SCONJ
gujaf-274	103	2	their	their	PRON
gujaf-274	103	3	immense	immense	ADJ
gujaf-274	103	4	contributions	contribution	NOUN
gujaf-274	103	5	to	to	ADP
gujaf-274	103	6	the	the	DET
gujaf-274	103	7	economic	economic	ADJ
gujaf-274	103	8	and	and	CCONJ
gujaf-274	103	9	technological	technological	ADJ
gujaf-274	103	10	development	development	NOUN
gujaf-274	103	11	,	,	PUNCT
gujaf-274	103	12	they	they	PRON
gujaf-274	103	13	are	be	AUX
gujaf-274	103	14	also	also	ADV
gujaf-274	103	15	publicly	publicly	ADV
gujaf-274	103	16	criticized	criticize	VERB
gujaf-274	103	17	as	as	ADV
gujaf-274	103	18	well	well	ADV
gujaf-274	103	19	as	as	ADP
gujaf-274	103	20	reportedly	reportedly	ADV
gujaf-274	103	21	responsible	responsible	ADJ
gujaf-274	103	22	for	for	ADP
gujaf-274	103	23	problems	problem	NOUN
gujaf-274	103	24	like	like	ADP
gujaf-274	103	25	environmental	environmental	ADJ
gujaf-274	103	26	degradation	degradation	NOUN
gujaf-274	103	27	and	and	CCONJ
gujaf-274	103	28	social	social	ADJ
gujaf-274	103	29	issues	issue	NOUN
gujaf-274	103	30	(	(	PUNCT
gujaf-274	103	31	tan	tan	NOUN
gujaf-274	103	32	et	et	PROPN
gujaf-274	103	33	al	al	PROPN
gujaf-274	103	34	.	.	PROPN
gujaf-274	103	35	,	,	PUNCT
gujaf-274	103	36	2016	2016	NUM
gujaf-274	103	37	)	)	PUNCT
gujaf-274	103	38	.	.	PUNCT
gujaf-274	104	1	majority	majority	NOUN
gujaf-274	104	2	of	of	ADP
gujaf-274	104	3	these	these	DET
gujaf-274	104	4	adverse	adverse	ADJ
gujaf-274	104	5	impacts	impact	NOUN
gujaf-274	104	6	include	include	VERB
gujaf-274	104	7	among	among	ADP
gujaf-274	104	8	other	other	ADJ
gujaf-274	104	9	,	,	PUNCT
gujaf-274	104	10	gas	gas	NOUN
gujaf-274	104	11	flaring	flaring	NOUN
gujaf-274	104	12	,	,	PUNCT
gujaf-274	104	13	oil	oil	NOUN
gujaf-274	104	14	spills	spill	NOUN
gujaf-274	104	15	,	,	PUNCT
gujaf-274	104	16	conflict	conflict	NOUN
gujaf-274	104	17	and	and	CCONJ
gujaf-274	104	18	violence	violence	NOUN
gujaf-274	104	19	,	,	PUNCT
gujaf-274	104	20	waste	waste	NOUN
gujaf-274	104	21	,	,	PUNCT
gujaf-274	104	22	resource	resource	NOUN
gujaf-274	104	23	reduction	reduction	NOUN
gujaf-274	104	24	,	,	PUNCT
gujaf-274	104	25	health	health	NOUN
gujaf-274	104	26	and	and	CCONJ
gujaf-274	104	27	safety	safety	NOUN
gujaf-274	104	28	problems	problem	NOUN
gujaf-274	104	29	,	,	PUNCT
gujaf-274	104	30	the	the	DET
gujaf-274	104	31	privileges	privilege	NOUN
gujaf-274	104	32	and	and	CCONJ
gujaf-274	104	33	status	status	NOUN
gujaf-274	104	34	of	of	ADP
gujaf-274	104	35	employees	employee	NOUN
gujaf-274	104	36	and	and	CCONJ
gujaf-274	104	37	other	other	ADJ
gujaf-274	104	38	negative	negative	ADJ
gujaf-274	104	39	social	social	ADJ
gujaf-274	104	40	impacts	impact	NOUN
gujaf-274	104	41	have	have	AUX
gujaf-274	104	42	all	all	PRON
gujaf-274	104	43	become	become	VERB
gujaf-274	104	44	major	major	ADJ
gujaf-274	104	45	concerns	concern	NOUN
gujaf-274	104	46	that	that	PRON
gujaf-274	104	47	need	need	VERB
gujaf-274	104	48	urgent	urgent	ADJ
gujaf-274	104	49	attention	attention	NOUN
gujaf-274	104	50	.	.	PUNCT
gujaf-274	105	1	worldwide	worldwide	ADJ
gujaf-274	105	2	outcry	outcry	NOUN
gujaf-274	105	3	has	have	AUX
gujaf-274	105	4	vehemently	vehemently	ADV
gujaf-274	105	5	drawn	draw	VERB
gujaf-274	105	6	much	much	ADJ
gujaf-274	105	7	awareness	awareness	NOUN
gujaf-274	105	8	to	to	ADP
gujaf-274	105	9	enormous	enormous	ADJ
gujaf-274	105	10	environmental	environmental	ADJ
gujaf-274	105	11	,	,	PUNCT
gujaf-274	105	12	health	health	NOUN
gujaf-274	105	13	and	and	CCONJ
gujaf-274	105	14	safety	safety	NOUN
gujaf-274	105	15	corporate	corporate	ADJ
gujaf-274	105	16	tragedies	tragedy	NOUN
gujaf-274	105	17	leading	lead	VERB
gujaf-274	105	18	to	to	ADP
gujaf-274	105	19	loss	loss	NOUN
gujaf-274	105	20	of	of	ADP
gujaf-274	105	21	numerous	numerous	ADJ
gujaf-274	105	22	people	people	NOUN
gujaf-274	105	23	in	in	ADP
gujaf-274	105	24	various	various	ADJ
gujaf-274	105	25	emerging	emerge	VERB
gujaf-274	105	26	nations	nation	NOUN
gujaf-274	105	27	including	include	VERB
gujaf-274	105	28	nigeria	nigeria	PROPN
gujaf-274	105	29	.	.	PUNCT
gujaf-274	106	1	specifically	specifically	ADV
gujaf-274	106	2	,	,	PUNCT
gujaf-274	106	3	nigeria	nigeria	PROPN
gujaf-274	106	4	has	have	AUX
gujaf-274	106	5	been	be	AUX
gujaf-274	106	6	recognized	recognize	VERB
gujaf-274	106	7	as	as	ADP
gujaf-274	106	8	one	one	NUM
gujaf-274	106	9	of	of	ADP
gujaf-274	106	10	the	the	DET
gujaf-274	106	11	major	major	ADJ
gujaf-274	106	12	environmental	environmental	ADJ
gujaf-274	106	13	polluting	polluting	NOUN
gujaf-274	106	14	nations	nation	NOUN
gujaf-274	106	15	worldwide	worldwide	ADV
gujaf-274	106	16	that	that	PRON
gujaf-274	106	17	contributes	contribute	VERB
gujaf-274	106	18	immensely	immensely	ADV
gujaf-274	106	19	to	to	ADP
gujaf-274	106	20	the	the	DET
gujaf-274	106	21	global	global	ADJ
gujaf-274	106	22	environmental	environmental	ADJ
gujaf-274	106	23	problems	problem	NOUN
gujaf-274	106	24	and	and	CCONJ
gujaf-274	106	25	presently	presently	ADV
gujaf-274	106	26	placed	place	VERB
gujaf-274	106	27	seventh	seventh	ADJ
gujaf-274	106	28	highest	high	ADJ
gujaf-274	106	29	gas	gas	NOUN
gujaf-274	106	30	burning	burning	NOUN
gujaf-274	106	31	and	and	CCONJ
gujaf-274	106	32	10th	10th	ADJ
gujaf-274	106	33	most	most	ADV
gujaf-274	106	34	polluted	polluted	ADJ
gujaf-274	106	35	nation	nation	NOUN
gujaf-274	106	36	in	in	ADP
gujaf-274	106	37	the	the	DET
gujaf-274	106	38	world	world	NOUN
gujaf-274	106	39	(	(	PUNCT
gujaf-274	106	40	airvisual	airvisual	ADJ
gujaf-274	106	41	,	,	PUNCT
gujaf-274	106	42	2018	2018	NUM
gujaf-274	106	43	;	;	PUNCT
gujaf-274	106	44	world	world	PROPN
gujaf-274	106	45	bank	bank	PROPN
gujaf-274	106	46	,	,	PUNCT
gujaf-274	106	47	2020	2020	NUM
gujaf-274	106	48	)	)	PUNCT
gujaf-274	106	49	.	.	PUNCT
gujaf-274	107	1	most	most	ADJ
gujaf-274	107	2	of	of	ADP
gujaf-274	107	3	these	these	DET
gujaf-274	107	4	problems	problem	NOUN
gujaf-274	107	5	are	be	AUX
gujaf-274	107	6	due	due	ADJ
gujaf-274	107	7	to	to	ADP
gujaf-274	107	8	actions	action	NOUN
gujaf-274	107	9	,	,	PUNCT
gujaf-274	107	10	practices	practice	NOUN
gujaf-274	107	11	and	and	CCONJ
gujaf-274	107	12	operations	operation	NOUN
gujaf-274	107	13	of	of	ADP
gujaf-274	107	14	companies	company	NOUN
gujaf-274	107	15	seeking	seek	VERB
gujaf-274	107	16	to	to	PART
gujaf-274	107	17	achieve	achieve	VERB
gujaf-274	107	18	the	the	DET
gujaf-274	107	19	economic	economic	ADJ
gujaf-274	107	20	objectives	objective	NOUN
gujaf-274	107	21	of	of	ADP
gujaf-274	107	22	their	their	PRON
gujaf-274	107	23	shareholders	shareholder	NOUN
gujaf-274	107	24	.	.	PUNCT
gujaf-274	108	1	specifically	specifically	ADV
gujaf-274	108	2	,	,	PUNCT
gujaf-274	108	3	these	these	DET
gujaf-274	108	4	issues	issue	NOUN
gujaf-274	108	5	are	be	AUX
gujaf-274	108	6	peculiar	peculiar	ADJ
gujaf-274	108	7	to	to	ADP
gujaf-274	108	8	oil	oil	NOUN
gujaf-274	108	9	and	and	CCONJ
gujaf-274	108	10	gas	gas	NOUN
gujaf-274	108	11	firms	firm	NOUN
gujaf-274	108	12	operating	operate	VERB
gujaf-274	108	13	in	in	ADP
gujaf-274	108	14	the	the	DET
gujaf-274	108	15	niger	niger	NOUN
gujaf-274	108	16	delta	delta	NOUN
gujaf-274	108	17	,	,	PUNCT
gujaf-274	108	18	then	then	ADV
gujaf-274	108	19	the	the	DET
gujaf-274	108	20	expectation	expectation	NOUN
gujaf-274	108	21	is	be	AUX
gujaf-274	108	22	that	that	SCONJ
gujaf-274	108	23	firms	firm	NOUN
gujaf-274	108	24	operating	operate	VERB
gujaf-274	108	25	there	there	ADV
gujaf-274	108	26	should	should	AUX
gujaf-274	108	27	demonstrate	demonstrate	VERB
gujaf-274	108	28	a	a	DET
gujaf-274	108	29	responsible	responsible	ADJ
gujaf-274	108	30	practice	practice	NOUN
gujaf-274	108	31	.	.	PUNCT
gujaf-274	109	1	gusau	gusau	ADJ
gujaf-274	109	2	journal	journal	PROPN
gujaf-274	109	3	of	of	ADP
gujaf-274	109	4	accounting	accounting	NOUN
gujaf-274	109	5	and	and	CCONJ
gujaf-274	109	6	finance	finance	NOUN
gujaf-274	109	7	,	,	PUNCT
gujaf-274	109	8	vol	vol	NOUN
gujaf-274	109	9	.	.	PROPN
gujaf-274	109	10	5	5	NUM
gujaf-274	109	11	,	,	PUNCT
gujaf-274	109	12	issue	issue	NOUN
gujaf-274	109	13	1	1	NUM
gujaf-274	109	14	,	,	PUNCT
gujaf-274	109	15	april	april	PROPN
gujaf-274	109	16	,	,	PUNCT
gujaf-274	109	17	2024	2024	NUM
gujaf-274	109	18	21	21	NUM
gujaf-274	109	19	most	most	ADJ
gujaf-274	109	20	of	of	ADP
gujaf-274	109	21	these	these	DET
gujaf-274	109	22	multinational	multinational	ADJ
gujaf-274	109	23	companies	company	NOUN
gujaf-274	109	24	still	still	ADV
gujaf-274	109	25	pay	pay	VERB
gujaf-274	109	26	not	not	PART
gujaf-274	109	27	much	much	ADJ
gujaf-274	109	28	attention	attention	NOUN
gujaf-274	109	29	to	to	ADP
gujaf-274	109	30	some	some	PRON
gujaf-274	109	31	of	of	ADP
gujaf-274	109	32	these	these	DET
gujaf-274	109	33	environmental	environmental	ADJ
gujaf-274	109	34	problems	problem	NOUN
gujaf-274	109	35	as	as	SCONJ
gujaf-274	109	36	their	their	PRON
gujaf-274	109	37	concern	concern	NOUN
gujaf-274	109	38	is	be	AUX
gujaf-274	109	39	not	not	PART
gujaf-274	109	40	as	as	SCONJ
gujaf-274	109	41	expected	expect	VERB
gujaf-274	109	42	in	in	ADP
gujaf-274	109	43	spite	spite	NOUN
gujaf-274	109	44	of	of	ADP
gujaf-274	109	45	their	their	PRON
gujaf-274	109	46	negative	negative	ADJ
gujaf-274	109	47	consequences	consequence	NOUN
gujaf-274	109	48	.	.	PUNCT
gujaf-274	110	1	due	due	ADP
gujaf-274	110	2	to	to	ADP
gujaf-274	110	3	this	this	PRON
gujaf-274	110	4	,	,	PUNCT
gujaf-274	110	5	stakeholders	stakeholder	NOUN
gujaf-274	110	6	urge	urge	VERB
gujaf-274	110	7	and	and	CCONJ
gujaf-274	110	8	pressurize	pressurize	VERB
gujaf-274	110	9	companies	company	NOUN
gujaf-274	110	10	to	to	PART
gujaf-274	110	11	take	take	VERB
gujaf-274	110	12	more	more	ADJ
gujaf-274	110	13	responsibility	responsibility	NOUN
gujaf-274	110	14	for	for	ADP
gujaf-274	110	15	their	their	PRON
gujaf-274	110	16	negative	negative	ADJ
gujaf-274	110	17	impacts	impact	NOUN
gujaf-274	110	18	,	,	PUNCT
gujaf-274	110	19	by	by	ADP
gujaf-274	110	20	considering	consider	VERB
gujaf-274	110	21	environmental	environmental	ADJ
gujaf-274	110	22	and	and	CCONJ
gujaf-274	110	23	sustainability	sustainability	NOUN
gujaf-274	110	24	issues	issue	NOUN
gujaf-274	110	25	when	when	SCONJ
gujaf-274	110	26	making	make	VERB
gujaf-274	110	27	decisions	decision	NOUN
gujaf-274	110	28	and	and	CCONJ
gujaf-274	110	29	stimulating	stimulate	VERB
gujaf-274	110	30	their	their	PRON
gujaf-274	110	31	csr	csr	NOUN
gujaf-274	110	32	efforts	effort	NOUN
gujaf-274	110	33	(	(	PUNCT
gujaf-274	110	34	braam	braam	NOUN
gujaf-274	110	35	et	et	PROPN
gujaf-274	110	36	al	al	PROPN
gujaf-274	110	37	.	.	PROPN
gujaf-274	110	38	,	,	PUNCT
gujaf-274	110	39	2016	2016	NUM
gujaf-274	110	40	)	)	PUNCT
gujaf-274	110	41	.	.	PUNCT
gujaf-274	111	1	in	in	ADP
gujaf-274	111	2	addition	addition	NOUN
gujaf-274	111	3	,	,	PUNCT
gujaf-274	111	4	awareness	awareness	NOUN
gujaf-274	111	5	of	of	ADP
gujaf-274	111	6	stakeholders	stakeholder	NOUN
gujaf-274	111	7	on	on	ADP
gujaf-274	111	8	significance	significance	NOUN
gujaf-274	111	9	of	of	ADP
gujaf-274	111	10	csr	csr	NOUN
gujaf-274	111	11	is	be	AUX
gujaf-274	111	12	increasing	increase	VERB
gujaf-274	111	13	specifically	specifically	ADV
gujaf-274	111	14	,	,	PUNCT
gujaf-274	111	15	its	its	PRON
gujaf-274	111	16	role	role	NOUN
gujaf-274	111	17	in	in	ADP
gujaf-274	111	18	ensuring	ensure	VERB
gujaf-274	111	19	a	a	DET
gujaf-274	111	20	proper	proper	ADJ
gujaf-274	111	21	balance	balance	NOUN
gujaf-274	111	22	in	in	ADP
gujaf-274	111	23	the	the	DET
gujaf-274	111	24	long	long	ADJ
gujaf-274	111	25	run	run	NOUN
gujaf-274	111	26	between	between	ADP
gujaf-274	111	27	the	the	DET
gujaf-274	111	28	sustainability	sustainability	NOUN
gujaf-274	111	29	of	of	ADP
gujaf-274	111	30	a	a	DET
gujaf-274	111	31	firm	firm	NOUN
gujaf-274	111	32	and	and	CCONJ
gujaf-274	111	33	its	its	PRON
gujaf-274	111	34	loyalty	loyalty	NOUN
gujaf-274	111	35	to	to	ADP
gujaf-274	111	36	society	society	NOUN
gujaf-274	111	37	(	(	PUNCT
gujaf-274	111	38	galant	galant	NOUN
gujaf-274	111	39	&	&	CCONJ
gujaf-274	111	40	cadez	cadez	PROPN
gujaf-274	111	41	,	,	PUNCT
gujaf-274	111	42	2017	2017	NUM
gujaf-274	111	43	;	;	PUNCT
gujaf-274	111	44	zemigała	zemigała	NUM
gujaf-274	111	45	,	,	PUNCT
gujaf-274	111	46	2019).thus	2019).thus	NUM
gujaf-274	111	47	,	,	PUNCT
gujaf-274	111	48	in	in	ADP
gujaf-274	111	49	order	order	NOUN
gujaf-274	111	50	to	to	PART
gujaf-274	111	51	follow	follow	VERB
gujaf-274	111	52	up	up	ADP
gujaf-274	111	53	the	the	DET
gujaf-274	111	54	growing	grow	VERB
gujaf-274	111	55	stakeholders	stakeholder	NOUN
gujaf-274	111	56	’	'	PUNCT
gujaf-274	111	57	interest	interest	NOUN
gujaf-274	111	58	,	,	PUNCT
gujaf-274	111	59	emerging	emerge	VERB
gujaf-274	111	60	firms	firm	NOUN
gujaf-274	111	61	are	be	AUX
gujaf-274	111	62	strongly	strongly	ADV
gujaf-274	111	63	encouraged	encouraged	ADJ
gujaf-274	111	64	to	to	PART
gujaf-274	111	65	employ	employ	VERB
gujaf-274	111	66	effective	effective	ADJ
gujaf-274	111	67	csr	csr	NOUN
gujaf-274	111	68	policies	policy	NOUN
gujaf-274	111	69	and	and	CCONJ
gujaf-274	111	70	intensify	intensify	VERB
gujaf-274	111	71	sustainability	sustainability	NOUN
gujaf-274	111	72	programs	program	NOUN
gujaf-274	111	73	that	that	PRON
gujaf-274	111	74	addresses	address	VERB
gujaf-274	111	75	present	present	VERB
gujaf-274	111	76	environmental	environmental	ADJ
gujaf-274	111	77	problems	problem	NOUN
gujaf-274	111	78	(	(	PUNCT
gujaf-274	111	79	wijethilake	wijethilake	NOUN
gujaf-274	111	80	,	,	PUNCT
gujaf-274	111	81	2017	2017	NUM
gujaf-274	111	82	;	;	PUNCT
gujaf-274	111	83	wijethilake	wijethilake	NOUN
gujaf-274	111	84	&	&	CCONJ
gujaf-274	111	85	lama	lama	PROPN
gujaf-274	111	86	,	,	PUNCT
gujaf-274	111	87	2018	2018	NUM
gujaf-274	111	88	)	)	PUNCT
gujaf-274	111	89	.	.	PUNCT
gujaf-274	112	1	as	as	SCONJ
gujaf-274	112	2	such	such	ADJ
gujaf-274	112	3	,	,	PUNCT
gujaf-274	112	4	many	many	ADJ
gujaf-274	112	5	oil	oil	NOUN
gujaf-274	112	6	and	and	CCONJ
gujaf-274	112	7	gas	gas	NOUN
gujaf-274	112	8	mncs	mnc	NOUN
gujaf-274	112	9	are	be	AUX
gujaf-274	112	10	engaged	engage	VERB
gujaf-274	112	11	in	in	ADP
gujaf-274	112	12	numerous	numerous	ADJ
gujaf-274	112	13	csr	csr	NOUN
gujaf-274	112	14	policies	policy	NOUN
gujaf-274	112	15	in	in	ADP
gujaf-274	112	16	the	the	DET
gujaf-274	112	17	niger	niger	NOUN
gujaf-274	112	18	delta	delta	NOUN
gujaf-274	112	19	including	include	VERB
gujaf-274	112	20	the	the	DET
gujaf-274	112	21	rest	rest	NOUN
gujaf-274	112	22	of	of	ADP
gujaf-274	112	23	the	the	DET
gujaf-274	112	24	world	world	NOUN
gujaf-274	112	25	(	(	PUNCT
gujaf-274	112	26	egbon	egbon	PROPN
gujaf-274	112	27	et	et	PROPN
gujaf-274	112	28	al	al	PROPN
gujaf-274	112	29	.	.	PROPN
gujaf-274	112	30	,	,	PUNCT
gujaf-274	112	31	2018	2018	NUM
gujaf-274	112	32	)	)	PUNCT
gujaf-274	112	33	.	.	PUNCT
gujaf-274	113	1	csr	csr	NOUN
gujaf-274	113	2	efforts	effort	NOUN
gujaf-274	113	3	in	in	ADP
gujaf-274	113	4	nigeria	nigeria	PROPN
gujaf-274	113	5	often	often	ADV
gujaf-274	113	6	include	include	VERB
gujaf-274	113	7	the	the	DET
gujaf-274	113	8	erecting	erecting	NOUN
gujaf-274	113	9	of	of	ADP
gujaf-274	113	10	educational	educational	ADJ
gujaf-274	113	11	buildings	building	NOUN
gujaf-274	113	12	,	,	PUNCT
gujaf-274	113	13	clinics	clinic	NOUN
gujaf-274	113	14	,	,	PUNCT
gujaf-274	113	15	markets	market	NOUN
gujaf-274	113	16	,	,	PUNCT
gujaf-274	113	17	and	and	CCONJ
gujaf-274	113	18	providing	provide	VERB
gujaf-274	113	19	pipe	pipe	NOUN
gujaf-274	113	20	born	bear	VERB
gujaf-274	113	21	water	water	NOUN
gujaf-274	113	22	among	among	ADP
gujaf-274	113	23	others	other	NOUN
gujaf-274	113	24	(	(	PUNCT
gujaf-274	113	25	amaeshi	amaeshi	PROPN
gujaf-274	113	26	et	et	PROPN
gujaf-274	113	27	al	al	PROPN
gujaf-274	113	28	.	.	PROPN
gujaf-274	113	29	,	,	PUNCT
gujaf-274	113	30	2006	2006	NUM
gujaf-274	113	31	)	)	PUNCT
gujaf-274	113	32	.	.	PUNCT
gujaf-274	114	1	in	in	ADP
gujaf-274	114	2	spite	spite	NOUN
gujaf-274	114	3	of	of	ADP
gujaf-274	114	4	this	this	PRON
gujaf-274	114	5	,	,	PUNCT
gujaf-274	114	6	the	the	DET
gujaf-274	114	7	degree	degree	NOUN
gujaf-274	114	8	of	of	ADP
gujaf-274	114	9	csr	csr	NOUN
gujaf-274	114	10	efforts	effort	NOUN
gujaf-274	114	11	and	and	CCONJ
gujaf-274	114	12	their	their	PRON
gujaf-274	114	13	contributions	contribution	NOUN
gujaf-274	114	14	to	to	ADP
gujaf-274	114	15	societal	societal	ADJ
gujaf-274	114	16	growth	growth	NOUN
gujaf-274	114	17	of	of	ADP
gujaf-274	114	18	such	such	ADJ
gujaf-274	114	19	region	region	NOUN
gujaf-274	114	20	remain	remain	VERB
gujaf-274	114	21	contested	contested	ADJ
gujaf-274	114	22	(	(	PUNCT
gujaf-274	114	23	idimuda	idimuda	NOUN
gujaf-274	114	24	&	&	CCONJ
gujaf-274	114	25	osayande	osayande	NOUN
gujaf-274	114	26	,	,	PUNCT
gujaf-274	114	27	2016	2016	NUM
gujaf-274	114	28	)	)	PUNCT
gujaf-274	114	29	.	.	PUNCT
gujaf-274	115	1	csr	csr	PROPN
gujaf-274	115	2	thus	thus	ADV
gujaf-274	115	3	allows	allow	VERB
gujaf-274	115	4	firms	firm	NOUN
gujaf-274	115	5	to	to	PART
gujaf-274	115	6	be	be	AUX
gujaf-274	115	7	responsible	responsible	ADJ
gujaf-274	115	8	to	to	ADP
gujaf-274	115	9	several	several	ADJ
gujaf-274	115	10	stakeholders	stakeholder	NOUN
gujaf-274	115	11	rather	rather	ADV
gujaf-274	115	12	than	than	ADP
gujaf-274	115	13	only	only	ADJ
gujaf-274	115	14	shareholders	shareholder	NOUN
gujaf-274	115	15	.	.	PUNCT
gujaf-274	116	1	suppliers	supplier	NOUN
gujaf-274	116	2	,	,	PUNCT
gujaf-274	116	3	customers	customer	NOUN
gujaf-274	116	4	,	,	PUNCT
gujaf-274	116	5	shareholders	shareholder	NOUN
gujaf-274	116	6	,	,	PUNCT
gujaf-274	116	7	environment	environment	NOUN
gujaf-274	116	8	,	,	PUNCT
gujaf-274	116	9	and	and	CCONJ
gujaf-274	116	10	communities	community	NOUN
gujaf-274	116	11	among	among	ADP
gujaf-274	116	12	others	other	NOUN
gujaf-274	116	13	are	be	AUX
gujaf-274	116	14	the	the	DET
gujaf-274	116	15	stakeholders	stakeholder	NOUN
gujaf-274	116	16	(	(	PUNCT
gujaf-274	116	17	ekhator	ekhator	NOUN
gujaf-274	116	18	,	,	PUNCT
gujaf-274	116	19	2014	2014	NUM
gujaf-274	116	20	)	)	PUNCT
gujaf-274	116	21	.	.	PUNCT
gujaf-274	117	1	therefore	therefore	ADV
gujaf-274	117	2	,	,	PUNCT
gujaf-274	117	3	csr	csr	X
gujaf-274	117	4	is	be	AUX
gujaf-274	117	5	the	the	DET
gujaf-274	117	6	notion	notion	NOUN
gujaf-274	117	7	that	that	SCONJ
gujaf-274	117	8	firms	firm	NOUN
gujaf-274	117	9	have	have	AUX
gujaf-274	117	10	a	a	DET
gujaf-274	117	11	responsibility	responsibility	NOUN
gujaf-274	117	12	to	to	ADP
gujaf-274	117	13	the	the	DET
gujaf-274	117	14	community	community	NOUN
gujaf-274	117	15	other	other	ADJ
gujaf-274	117	16	than	than	ADP
gujaf-274	117	17	its	its	PRON
gujaf-274	117	18	main	main	ADJ
gujaf-274	117	19	responsibilities	responsibility	NOUN
gujaf-274	117	20	to	to	ADP
gujaf-274	117	21	their	their	PRON
gujaf-274	117	22	shareholders	shareholder	NOUN
gujaf-274	117	23	(	(	PUNCT
gujaf-274	117	24	amao	amao	ADJ
gujaf-274	117	25	,	,	PUNCT
gujaf-274	117	26	2014	2014	NUM
gujaf-274	117	27	)	)	PUNCT
gujaf-274	117	28	.	.	PUNCT
gujaf-274	118	1	csr	csr	PROPN
gujaf-274	118	2	clearly	clearly	ADV
gujaf-274	118	3	depicts	depict	VERB
gujaf-274	118	4	the	the	DET
gujaf-274	118	5	relationship	relationship	NOUN
gujaf-274	118	6	of	of	ADP
gujaf-274	118	7	firms	firm	NOUN
gujaf-274	118	8	with	with	ADP
gujaf-274	118	9	the	the	DET
gujaf-274	118	10	generality	generality	NOUN
gujaf-274	118	11	of	of	ADP
gujaf-274	118	12	the	the	DET
gujaf-274	118	13	environment	environment	NOUN
gujaf-274	118	14	.	.	PUNCT
gujaf-274	119	1	it	it	PRON
gujaf-274	119	2	has	have	AUX
gujaf-274	119	3	developed	develop	VERB
gujaf-274	119	4	and	and	CCONJ
gujaf-274	119	5	increased	increase	VERB
gujaf-274	119	6	its	its	PRON
gujaf-274	119	7	importance	importance	NOUN
gujaf-274	119	8	.	.	PUNCT
gujaf-274	120	1	accordingly	accordingly	ADV
gujaf-274	120	2	,	,	PUNCT
gujaf-274	120	3	yao	yao	PROPN
gujaf-274	120	4	et	et	PROPN
gujaf-274	120	5	al	al	PROPN
gujaf-274	120	6	.	.	PROPN
gujaf-274	120	7	,	,	PUNCT
gujaf-274	120	8	(	(	PUNCT
gujaf-274	120	9	2011	2011	NUM
gujaf-274	120	10	)	)	PUNCT
gujaf-274	120	11	articulate	articulate	VERB
gujaf-274	120	12	that	that	PRON
gujaf-274	120	13	refusal	refusal	NOUN
gujaf-274	120	14	of	of	ADP
gujaf-274	120	15	firm	firm	NOUN
gujaf-274	120	16	to	to	PART
gujaf-274	120	17	carry	carry	VERB
gujaf-274	120	18	out	out	ADP
gujaf-274	120	19	social	social	ADJ
gujaf-274	120	20	obligation	obligation	NOUN
gujaf-274	120	21	efficiently	efficiently	ADV
gujaf-274	120	22	and	and	CCONJ
gujaf-274	120	23	sufficiently	sufficiently	ADV
gujaf-274	120	24	could	could	AUX
gujaf-274	120	25	bring	bring	VERB
gujaf-274	120	26	negative	negative	ADJ
gujaf-274	120	27	aftermaths	aftermath	NOUN
gujaf-274	120	28	.	.	PUNCT
gujaf-274	121	1	presently	presently	ADV
gujaf-274	121	2	,	,	PUNCT
gujaf-274	121	3	social	social	ADJ
gujaf-274	121	4	obligation	obligation	NOUN
gujaf-274	121	5	is	be	AUX
gujaf-274	121	6	a	a	DET
gujaf-274	121	7	vital	vital	ADJ
gujaf-274	121	8	issue	issue	NOUN
gujaf-274	121	9	in	in	ADP
gujaf-274	121	10	the	the	DET
gujaf-274	121	11	management	management	NOUN
gujaf-274	121	12	policy	policy	NOUN
gujaf-274	121	13	that	that	PRON
gujaf-274	121	14	influences	influence	VERB
gujaf-274	121	15	the	the	DET
gujaf-274	121	16	competitive	competitive	ADJ
gujaf-274	121	17	strength	strength	NOUN
gujaf-274	121	18	of	of	ADP
gujaf-274	121	19	firms	firm	NOUN
gujaf-274	121	20	and	and	CCONJ
gujaf-274	121	21	is	be	AUX
gujaf-274	121	22	turning	turn	VERB
gujaf-274	121	23	to	to	ADP
gujaf-274	121	24	an	an	DET
gujaf-274	121	25	efficient	efficient	ADJ
gujaf-274	121	26	strategy	strategy	NOUN
gujaf-274	121	27	and	and	CCONJ
gujaf-274	121	28	tool	tool	NOUN
gujaf-274	121	29	for	for	ADP
gujaf-274	121	30	stimulating	stimulate	VERB
gujaf-274	121	31	the	the	DET
gujaf-274	121	32	confidence	confidence	NOUN
gujaf-274	121	33	of	of	ADP
gujaf-274	121	34	stakeholders	stakeholder	NOUN
gujaf-274	121	35	.	.	PUNCT
gujaf-274	122	1	apart	apart	ADV
gujaf-274	122	2	from	from	ADP
gujaf-274	122	3	that	that	PRON
gujaf-274	122	4	,	,	PUNCT
gujaf-274	122	5	csr	csr	NOUN
gujaf-274	122	6	is	be	AUX
gujaf-274	122	7	important	important	ADJ
gujaf-274	122	8	to	to	ADP
gujaf-274	122	9	the	the	DET
gujaf-274	122	10	inner	inner	ADJ
gujaf-274	122	11	decision	decision	NOUN
gujaf-274	122	12	making	make	VERB
gujaf-274	122	13	since	since	SCONJ
gujaf-274	122	14	it	it	PRON
gujaf-274	122	15	allows	allow	VERB
gujaf-274	122	16	the	the	DET
gujaf-274	122	17	assessment	assessment	NOUN
gujaf-274	122	18	of	of	ADP
gujaf-274	122	19	the	the	DET
gujaf-274	122	20	significance	significance	NOUN
gujaf-274	122	21	of	of	ADP
gujaf-274	122	22	long	long	ADJ
gujaf-274	122	23	-	-	PUNCT
gujaf-274	122	24	term	term	NOUN
gujaf-274	122	25	relationships	relationship	NOUN
gujaf-274	122	26	and	and	CCONJ
gujaf-274	122	27	assets	asset	NOUN
gujaf-274	122	28	through	through	ADP
gujaf-274	122	29	identifying	identify	VERB
gujaf-274	122	30	strengths	strength	NOUN
gujaf-274	122	31	and	and	CCONJ
gujaf-274	122	32	challenges	challenge	NOUN
gujaf-274	122	33	across	across	ADP
gujaf-274	122	34	the	the	DET
gujaf-274	122	35	whole	whole	ADJ
gujaf-274	122	36	firm	firm	ADJ
gujaf-274	122	37	responsibility	responsibility	NOUN
gujaf-274	122	38	areas	area	NOUN
gujaf-274	122	39	(	(	PUNCT
gujaf-274	122	40	vurro	vurro	PROPN
gujaf-274	122	41	&	&	CCONJ
gujaf-274	122	42	perrini	perrini	PROPN
gujaf-274	122	43	,	,	PUNCT
gujaf-274	122	44	2011	2011	NUM
gujaf-274	122	45	)	)	PUNCT
gujaf-274	122	46	.	.	PUNCT
gujaf-274	123	1	with	with	ADP
gujaf-274	123	2	csr	csr	NOUN
gujaf-274	123	3	operations	operation	NOUN
gujaf-274	123	4	,	,	PUNCT
gujaf-274	123	5	success	success	NOUN
gujaf-274	123	6	and	and	CCONJ
gujaf-274	123	7	capacity	capacity	NOUN
gujaf-274	123	8	of	of	ADP
gujaf-274	123	9	gusau	gusau	ADJ
gujaf-274	123	10	journal	journal	NOUN
gujaf-274	123	11	of	of	ADP
gujaf-274	123	12	accounting	accounting	NOUN
gujaf-274	123	13	and	and	CCONJ
gujaf-274	123	14	finance	finance	NOUN
gujaf-274	123	15	,	,	PUNCT
gujaf-274	123	16	vol	vol	NOUN
gujaf-274	123	17	.	.	PROPN
gujaf-274	123	18	5	5	NUM
gujaf-274	123	19	,	,	PUNCT
gujaf-274	123	20	issue	issue	NOUN
gujaf-274	123	21	1	1	NUM
gujaf-274	123	22	,	,	PUNCT
gujaf-274	123	23	april	april	PROPN
gujaf-274	123	24	,	,	PUNCT
gujaf-274	123	25	2024	2024	NUM
gujaf-274	123	26	22	22	NUM
gujaf-274	123	27	organizations	organization	NOUN
gujaf-274	123	28	to	to	PART
gujaf-274	123	29	satisfy	satisfy	VERB
gujaf-274	123	30	the	the	DET
gujaf-274	123	31	divergent	divergent	ADJ
gujaf-274	123	32	needs	need	NOUN
gujaf-274	123	33	of	of	ADP
gujaf-274	123	34	various	various	ADJ
gujaf-274	123	35	stakeholders	stakeholder	NOUN
gujaf-274	123	36	may	may	AUX
gujaf-274	123	37	be	be	AUX
gujaf-274	123	38	evaluated	evaluate	VERB
gujaf-274	123	39	.	.	PUNCT
gujaf-274	124	1	in	in	ADP
gujaf-274	124	2	addressing	address	VERB
gujaf-274	124	3	some	some	PRON
gujaf-274	124	4	of	of	ADP
gujaf-274	124	5	these	these	DET
gujaf-274	124	6	environmental	environmental	ADJ
gujaf-274	124	7	issues	issue	NOUN
gujaf-274	124	8	,	,	PUNCT
gujaf-274	124	9	board	board	NOUN
gujaf-274	124	10	of	of	ADP
gujaf-274	124	11	directors	director	NOUN
gujaf-274	124	12	are	be	AUX
gujaf-274	124	13	thought	think	VERB
gujaf-274	124	14	to	to	PART
gujaf-274	124	15	be	be	AUX
gujaf-274	124	16	at	at	ADP
gujaf-274	124	17	the	the	DET
gujaf-274	124	18	forefront	forefront	NOUN
gujaf-274	124	19	of	of	ADP
gujaf-274	124	20	not	not	PART
gujaf-274	124	21	only	only	ADV
gujaf-274	124	22	influencing	influence	VERB
gujaf-274	124	23	shareholder	shareholder	NOUN
gujaf-274	124	24	’s	’s	PART
gujaf-274	124	25	objectives	objective	NOUN
gujaf-274	124	26	(	(	PUNCT
gujaf-274	124	27	higher	high	ADJ
gujaf-274	124	28	dividends	dividend	NOUN
gujaf-274	124	29	)	)	PUNCT
gujaf-274	124	30	but	but	CCONJ
gujaf-274	124	31	also	also	ADV
gujaf-274	124	32	ensuring	ensure	VERB
gujaf-274	124	33	that	that	SCONJ
gujaf-274	124	34	the	the	DET
gujaf-274	124	35	firms	firm	NOUN
gujaf-274	124	36	are	be	AUX
gujaf-274	124	37	concerned	concerned	ADJ
gujaf-274	124	38	about	about	ADP
gujaf-274	124	39	social	social	ADJ
gujaf-274	124	40	welfare	welfare	NOUN
gujaf-274	124	41	(	(	PUNCT
gujaf-274	124	42	goodpaster	goodpaster	NOUN
gujaf-274	124	43	,	,	PUNCT
gujaf-274	124	44	1991	1991	NUM
gujaf-274	124	45	;	;	PUNCT
gujaf-274	124	46	freeman	freeman	NOUN
gujaf-274	124	47	,	,	PUNCT
gujaf-274	124	48	1994	1994	NUM
gujaf-274	124	49	;	;	PUNCT
gujaf-274	124	50	beltratti	beltratti	PROPN
gujaf-274	124	51	,	,	PUNCT
gujaf-274	124	52	2005	2005	NUM
gujaf-274	124	53	)	)	PUNCT
gujaf-274	124	54	.	.	PUNCT
gujaf-274	125	1	an	an	DET
gujaf-274	125	2	increasing	increase	VERB
gujaf-274	125	3	body	body	NOUN
gujaf-274	125	4	of	of	ADP
gujaf-274	125	5	green	green	ADJ
gujaf-274	125	6	governance	governance	NOUN
gujaf-274	125	7	literature	literature	NOUN
gujaf-274	125	8	demonstrates	demonstrate	VERB
gujaf-274	125	9	formation	formation	NOUN
gujaf-274	125	10	of	of	ADP
gujaf-274	125	11	the	the	DET
gujaf-274	125	12	boards	board	NOUN
gujaf-274	125	13	in	in	ADP
gujaf-274	125	14	a	a	DET
gujaf-274	125	15	manner	manner	NOUN
gujaf-274	125	16	they	they	PRON
gujaf-274	125	17	consider	consider	VERB
gujaf-274	125	18	social	social	ADJ
gujaf-274	125	19	issues	issue	NOUN
gujaf-274	125	20	priority	priority	NOUN
gujaf-274	125	21	among	among	ADP
gujaf-274	125	22	corporate	corporate	ADJ
gujaf-274	125	23	objectives	objective	NOUN
gujaf-274	125	24	(	(	PUNCT
gujaf-274	125	25	mahmood	mahmood	PROPN
gujaf-274	125	26	&	&	CCONJ
gujaf-274	125	27	orazalin	orazalin	PROPN
gujaf-274	125	28	,	,	PUNCT
gujaf-274	125	29	2017	2017	NUM
gujaf-274	125	30	)	)	PUNCT
gujaf-274	125	31	.	.	PUNCT
gujaf-274	126	1	therefore	therefore	ADV
gujaf-274	126	2	,	,	PUNCT
gujaf-274	126	3	they	they	PRON
gujaf-274	126	4	function	function	VERB
gujaf-274	126	5	as	as	ADP
gujaf-274	126	6	a	a	DET
gujaf-274	126	7	necessary	necessary	ADJ
gujaf-274	126	8	supervisory	supervisory	ADJ
gujaf-274	126	9	mechanism	mechanism	NOUN
gujaf-274	126	10	for	for	ADP
gujaf-274	126	11	safeguarding	safeguard	VERB
gujaf-274	126	12	stakeholders	stakeholder	NOUN
gujaf-274	126	13	’	'	PUNCT
gujaf-274	126	14	interests	interest	NOUN
gujaf-274	126	15	,	,	PUNCT
gujaf-274	126	16	assuring	assure	VERB
gujaf-274	126	17	the	the	DET
gujaf-274	126	18	actualization	actualization	NOUN
gujaf-274	126	19	of	of	ADP
gujaf-274	126	20	ethical	ethical	ADJ
gujaf-274	126	21	,	,	PUNCT
gujaf-274	126	22	social	social	ADJ
gujaf-274	126	23	,	,	PUNCT
gujaf-274	126	24	and	and	CCONJ
gujaf-274	126	25	environmental	environmental	ADJ
gujaf-274	126	26	obligations	obligation	NOUN
gujaf-274	126	27	and	and	CCONJ
gujaf-274	126	28	motivating	motivate	VERB
gujaf-274	126	29	the	the	DET
gujaf-274	126	30	firm	firm	NOUN
gujaf-274	126	31	to	to	PART
gujaf-274	126	32	participate	participate	VERB
gujaf-274	126	33	in	in	ADP
gujaf-274	126	34	csr	csr	X
gujaf-274	126	35	(	(	PUNCT
gujaf-274	126	36	puchetamartínez	puchetamartínez	PROPN
gujaf-274	126	37	&	&	CCONJ
gujaf-274	126	38	gallegoálvarez	gallegoálvarez	NOUN
gujaf-274	126	39	,	,	PUNCT
gujaf-274	126	40	2019	2019	NUM
gujaf-274	126	41	;	;	PUNCT
gujaf-274	126	42	garcía	garcía	PROPN
gujaf-274	126	43	martín	martín	PROPN
gujaf-274	126	44	&	&	CCONJ
gujaf-274	126	45	herrero	herrero	PROPN
gujaf-274	126	46	,	,	PUNCT
gujaf-274	126	47	2019	2019	NUM
gujaf-274	126	48	)	)	PUNCT
gujaf-274	126	49	.	.	PUNCT
gujaf-274	127	1	haniffa	haniffa	PROPN
gujaf-274	127	2	and	and	CCONJ
gujaf-274	127	3	cooke	cooke	PROPN
gujaf-274	127	4	(	(	PUNCT
gujaf-274	127	5	2005	2005	NUM
gujaf-274	127	6	)	)	PUNCT
gujaf-274	127	7	debate	debate	NOUN
gujaf-274	127	8	in	in	ADP
gujaf-274	127	9	favour	favour	NOUN
gujaf-274	127	10	of	of	ADP
gujaf-274	127	11	looking	look	VERB
gujaf-274	127	12	at	at	ADP
gujaf-274	127	13	the	the	DET
gujaf-274	127	14	different	different	ADJ
gujaf-274	127	15	characteristics	characteristic	NOUN
gujaf-274	127	16	of	of	ADP
gujaf-274	127	17	the	the	DET
gujaf-274	127	18	board	board	NOUN
gujaf-274	127	19	as	as	ADP
gujaf-274	127	20	major	major	ADJ
gujaf-274	127	21	determinant	determinant	ADJ
gujaf-274	127	22	factors	factor	NOUN
gujaf-274	127	23	of	of	ADP
gujaf-274	127	24	csr	csr	NOUN
gujaf-274	127	25	.	.	PROPN
gujaf-274	127	26	among	among	ADP
gujaf-274	127	27	the	the	DET
gujaf-274	127	28	essential	essential	ADJ
gujaf-274	127	29	characteristics	characteristic	NOUN
gujaf-274	127	30	of	of	ADP
gujaf-274	127	31	the	the	DET
gujaf-274	127	32	board	board	NOUN
gujaf-274	127	33	is	be	AUX
gujaf-274	127	34	board	board	NOUN
gujaf-274	127	35	size	size	NOUN
gujaf-274	127	36	as	as	SCONJ
gujaf-274	127	37	it	it	PRON
gujaf-274	127	38	has	have	VERB
gujaf-274	127	39	impact	impact	NOUN
gujaf-274	127	40	on	on	ADP
gujaf-274	127	41	the	the	DET
gujaf-274	127	42	role	role	NOUN
gujaf-274	127	43	of	of	ADP
gujaf-274	127	44	controlling	controlling	NOUN
gujaf-274	127	45	and	and	CCONJ
gujaf-274	127	46	supervision	supervision	NOUN
gujaf-274	127	47	(	(	PUNCT
gujaf-274	127	48	liao	liao	PROPN
gujaf-274	127	49	et	et	PROPN
gujaf-274	127	50	al	al	PROPN
gujaf-274	127	51	.	.	PROPN
gujaf-274	127	52	,	,	PUNCT
gujaf-274	127	53	2018	2018	NUM
gujaf-274	127	54	)	)	PUNCT
gujaf-274	127	55	.	.	PUNCT
gujaf-274	128	1	adams	adams	PROPN
gujaf-274	128	2	et	et	PROPN
gujaf-274	128	3	al	al	PROPN
gujaf-274	128	4	.	.	PROPN
gujaf-274	128	5	,	,	PUNCT
gujaf-274	128	6	(	(	PUNCT
gujaf-274	128	7	2005	2005	NUM
gujaf-274	128	8	)	)	PUNCT
gujaf-274	128	9	articulated	articulate	VERB
gujaf-274	128	10	that	that	SCONJ
gujaf-274	128	11	bigger	big	ADJ
gujaf-274	128	12	boards	board	NOUN
gujaf-274	128	13	tend	tend	VERB
gujaf-274	128	14	to	to	PART
gujaf-274	128	15	possess	possess	VERB
gujaf-274	128	16	different	different	ADJ
gujaf-274	128	17	expertise	expertise	NOUN
gujaf-274	128	18	,	,	PUNCT
gujaf-274	128	19	education	education	NOUN
gujaf-274	128	20	and	and	CCONJ
gujaf-274	128	21	experience	experience	NOUN
gujaf-274	128	22	that	that	PRON
gujaf-274	128	23	enhances	enhance	VERB
gujaf-274	128	24	its	its	PRON
gujaf-274	128	25	capacity	capacity	NOUN
gujaf-274	128	26	to	to	PART
gujaf-274	128	27	monitor	monitor	VERB
gujaf-274	128	28	and	and	CCONJ
gujaf-274	128	29	control	control	VERB
gujaf-274	128	30	the	the	DET
gujaf-274	128	31	company	company	NOUN
gujaf-274	128	32	’s	’s	PART
gujaf-274	128	33	csr	csr	NOUN
gujaf-274	128	34	practices	practice	NOUN
gujaf-274	128	35	(	(	PUNCT
gujaf-274	128	36	laksmana	laksmana	PROPN
gujaf-274	128	37	,	,	PUNCT
gujaf-274	128	38	2008	2008	NUM
gujaf-274	128	39	;	;	PUNCT
gujaf-274	128	40	adams	adams	PROPN
gujaf-274	128	41	et	et	PROPN
gujaf-274	128	42	al	al	PROPN
gujaf-274	128	43	.	.	PROPN
gujaf-274	128	44	,	,	PUNCT
gujaf-274	128	45	2005	2005	NUM
gujaf-274	128	46	)	)	PUNCT
gujaf-274	128	47	.	.	PUNCT
gujaf-274	129	1	the	the	DET
gujaf-274	129	2	existence	existence	NOUN
gujaf-274	129	3	of	of	ADP
gujaf-274	129	4	independent	independent	ADJ
gujaf-274	129	5	directors	director	NOUN
gujaf-274	129	6	as	as	SCONJ
gujaf-274	129	7	they	they	PRON
gujaf-274	129	8	have	have	VERB
gujaf-274	129	9	a	a	DET
gujaf-274	129	10	greater	great	ADJ
gujaf-274	129	11	effect	effect	NOUN
gujaf-274	129	12	on	on	ADP
gujaf-274	129	13	the	the	DET
gujaf-274	129	14	formulation	formulation	NOUN
gujaf-274	129	15	of	of	ADP
gujaf-274	129	16	csr	csr	NOUN
gujaf-274	129	17	plans	plan	NOUN
gujaf-274	129	18	(	(	PUNCT
gujaf-274	129	19	jo	jo	PROPN
gujaf-274	129	20	&	&	CCONJ
gujaf-274	129	21	harjoto	harjoto	PROPN
gujaf-274	129	22	,	,	PUNCT
gujaf-274	129	23	2011	2011	NUM
gujaf-274	129	24	)	)	PUNCT
gujaf-274	129	25	.	.	PUNCT
gujaf-274	130	1	according	accord	VERB
gujaf-274	130	2	to	to	ADP
gujaf-274	130	3	abubakar	abubakar	PROPN
gujaf-274	130	4	(	(	PUNCT
gujaf-274	130	5	2016	2016	NUM
gujaf-274	130	6	)	)	PUNCT
gujaf-274	130	7	,	,	PUNCT
gujaf-274	130	8	independent	independent	ADJ
gujaf-274	130	9	board	board	NOUN
gujaf-274	130	10	members	member	NOUN
gujaf-274	130	11	are	be	AUX
gujaf-274	130	12	a	a	DET
gujaf-274	130	13	significant	significant	ADJ
gujaf-274	130	14	tool	tool	NOUN
gujaf-274	130	15	for	for	ADP
gujaf-274	130	16	assessing	assess	VERB
gujaf-274	130	17	stakeholder	stakeholder	NOUN
gujaf-274	130	18	importance	importance	NOUN
gujaf-274	130	19	by	by	ADP
gujaf-274	130	20	controlling	control	VERB
gujaf-274	130	21	csr	csr	NOUN
gujaf-274	130	22	practices	practice	NOUN
gujaf-274	130	23	.	.	PUNCT
gujaf-274	131	1	furthermore	furthermore	ADV
gujaf-274	131	2	,	,	PUNCT
gujaf-274	131	3	they	they	PRON
gujaf-274	131	4	exercise	exercise	VERB
gujaf-274	131	5	a	a	DET
gujaf-274	131	6	vital	vital	ADJ
gujaf-274	131	7	function	function	NOUN
gujaf-274	131	8	of	of	ADP
gujaf-274	131	9	resolving	resolve	VERB
gujaf-274	131	10	conflicts	conflict	NOUN
gujaf-274	131	11	within	within	ADP
gujaf-274	131	12	a	a	DET
gujaf-274	131	13	firm	firm	NOUN
gujaf-274	131	14	's	's	PART
gujaf-274	131	15	stakeholders	stakeholder	NOUN
gujaf-274	131	16	by	by	ADP
gujaf-274	131	17	reducing	reduce	VERB
gujaf-274	131	18	managers	manager	NOUN
gujaf-274	131	19	'	'	PART
gujaf-274	131	20	opportunistic	opportunistic	ADJ
gujaf-274	131	21	impulses	impulse	NOUN
gujaf-274	131	22	when	when	SCONJ
gujaf-274	131	23	it	it	PRON
gujaf-274	131	24	comes	come	VERB
gujaf-274	131	25	to	to	ADP
gujaf-274	131	26	csr	csr	NOUN
gujaf-274	131	27	investment	investment	NOUN
gujaf-274	131	28	.	.	PUNCT
gujaf-274	132	1	female	female	ADJ
gujaf-274	132	2	executives	executive	NOUN
gujaf-274	132	3	add	add	VERB
gujaf-274	132	4	a	a	DET
gujaf-274	132	5	range	range	NOUN
gujaf-274	132	6	of	of	ADP
gujaf-274	132	7	insights	insight	NOUN
gujaf-274	132	8	to	to	ADP
gujaf-274	132	9	the	the	DET
gujaf-274	132	10	board	board	NOUN
gujaf-274	132	11	and	and	CCONJ
gujaf-274	132	12	are	be	AUX
gujaf-274	132	13	more	more	ADV
gujaf-274	132	14	worried	worried	ADJ
gujaf-274	132	15	with	with	ADP
gujaf-274	132	16	both	both	DET
gujaf-274	132	17	members	member	NOUN
gujaf-274	132	18	and	and	CCONJ
gujaf-274	132	19	the	the	DET
gujaf-274	132	20	community	community	NOUN
gujaf-274	132	21	as	as	ADP
gujaf-274	132	22	a	a	DET
gujaf-274	132	23	whole	whole	NOUN
gujaf-274	132	24	,	,	PUNCT
gujaf-274	132	25	hence	hence	ADV
gujaf-274	132	26	,	,	PUNCT
gujaf-274	132	27	the	the	DET
gujaf-274	132	28	existence	existence	NOUN
gujaf-274	132	29	of	of	ADP
gujaf-274	132	30	female	female	ADJ
gujaf-274	132	31	directors	director	NOUN
gujaf-274	132	32	on	on	ADP
gujaf-274	132	33	the	the	DET
gujaf-274	132	34	board	board	NOUN
gujaf-274	132	35	may	may	AUX
gujaf-274	132	36	improve	improve	VERB
gujaf-274	132	37	the	the	DET
gujaf-274	132	38	quality	quality	NOUN
gujaf-274	132	39	of	of	ADP
gujaf-274	132	40	decisions	decision	NOUN
gujaf-274	132	41	and	and	CCONJ
gujaf-274	132	42	influence	influence	VERB
gujaf-274	132	43	the	the	DET
gujaf-274	132	44	remedy	remedy	NOUN
gujaf-274	132	45	of	of	ADP
gujaf-274	132	46	difficult	difficult	ADJ
gujaf-274	132	47	issues	issue	NOUN
gujaf-274	132	48	of	of	ADP
gujaf-274	132	49	csr	csr	X
gujaf-274	132	50	(	(	PUNCT
gujaf-274	132	51	bear	bear	PROPN
gujaf-274	132	52	et	et	PROPN
gujaf-274	132	53	al	al	PROPN
gujaf-274	132	54	.	.	PROPN
gujaf-274	132	55	,	,	PUNCT
gujaf-274	132	56	2010	2010	NUM
gujaf-274	132	57	)	)	PUNCT
gujaf-274	132	58	.	.	PUNCT
gujaf-274	133	1	zhang	zhang	PROPN
gujaf-274	133	2	et	et	PROPN
gujaf-274	133	3	al	al	PROPN
gujaf-274	133	4	.	.	PROPN
gujaf-274	133	5	,	,	PUNCT
gujaf-274	133	6	(	(	PUNCT
gujaf-274	133	7	2013	2013	NUM
gujaf-274	133	8	)	)	PUNCT
gujaf-274	133	9	opine	opine	VERB
gujaf-274	133	10	that	that	SCONJ
gujaf-274	133	11	the	the	DET
gujaf-274	133	12	existence	existence	NOUN
gujaf-274	133	13	of	of	ADP
gujaf-274	133	14	females	female	NOUN
gujaf-274	133	15	in	in	ADP
gujaf-274	133	16	the	the	DET
gujaf-274	133	17	board	board	NOUN
gujaf-274	133	18	could	could	AUX
gujaf-274	133	19	encourage	encourage	VERB
gujaf-274	133	20	the	the	DET
gujaf-274	133	21	board	board	NOUN
gujaf-274	133	22	to	to	PART
gujaf-274	133	23	fulfil	fulfil	VERB
gujaf-274	133	24	the	the	DET
gujaf-274	133	25	stakeholder	stakeholder	NOUN
gujaf-274	133	26	’s	’s	PART
gujaf-274	133	27	anticipations	anticipation	NOUN
gujaf-274	133	28	.	.	PUNCT
gujaf-274	134	1	therefore	therefore	ADV
gujaf-274	134	2	,	,	PUNCT
gujaf-274	134	3	the	the	DET
gujaf-274	134	4	implementation	implementation	NOUN
gujaf-274	134	5	of	of	ADP
gujaf-274	134	6	csr	csr	NOUN
gujaf-274	134	7	and	and	CCONJ
gujaf-274	134	8	its	its	PRON
gujaf-274	134	9	disclosure	disclosure	NOUN
gujaf-274	134	10	is	be	AUX
gujaf-274	134	11	more	more	ADV
gujaf-274	134	12	feasible	feasible	ADJ
gujaf-274	134	13	(	(	PUNCT
gujaf-274	134	14	webb	webb	NOUN
gujaf-274	134	15	,	,	PUNCT
gujaf-274	134	16	2004).apart	2004).apart	NUM
gujaf-274	134	17	from	from	ADP
gujaf-274	134	18	improved	improve	VERB
gujaf-274	134	19	monitoring	monitoring	NOUN
gujaf-274	134	20	role	role	NOUN
gujaf-274	134	21	of	of	ADP
gujaf-274	134	22	female	female	ADJ
gujaf-274	134	23	board	board	NOUN
gujaf-274	134	24	members	member	NOUN
gujaf-274	134	25	,	,	PUNCT
gujaf-274	134	26	an	an	DET
gujaf-274	134	27	active	active	ADJ
gujaf-274	134	28	board	board	NOUN
gujaf-274	134	29	with	with	ADP
gujaf-274	134	30	a	a	DET
gujaf-274	134	31	strategic	strategic	ADJ
gujaf-274	134	32	focus	focus	NOUN
gujaf-274	134	33	are	be	AUX
gujaf-274	134	34	more	more	ADV
gujaf-274	134	35	likely	likely	ADJ
gujaf-274	134	36	gusau	gusau	ADJ
gujaf-274	134	37	journal	journal	NOUN
gujaf-274	134	38	of	of	ADP
gujaf-274	134	39	accounting	accounting	NOUN
gujaf-274	134	40	and	and	CCONJ
gujaf-274	134	41	finance	finance	NOUN
gujaf-274	134	42	,	,	PUNCT
gujaf-274	134	43	vol	vol	NOUN
gujaf-274	134	44	.	.	PROPN
gujaf-274	134	45	5	5	NUM
gujaf-274	134	46	,	,	PUNCT
gujaf-274	134	47	issue	issue	NOUN
gujaf-274	134	48	1	1	NUM
gujaf-274	134	49	,	,	PUNCT
gujaf-274	134	50	april	april	PROPN
gujaf-274	134	51	,	,	PUNCT
gujaf-274	134	52	2024	2024	NUM
gujaf-274	134	53	23	23	NUM
gujaf-274	134	54	incorporate	incorporate	VERB
gujaf-274	134	55	sustainability	sustainability	NOUN
gujaf-274	134	56	and	and	CCONJ
gujaf-274	134	57	social	social	ADJ
gujaf-274	134	58	responsibility	responsibility	NOUN
gujaf-274	134	59	into	into	ADP
gujaf-274	134	60	their	their	PRON
gujaf-274	134	61	strategic	strategic	ADJ
gujaf-274	134	62	decisionmaking	decisionmaking	NOUN
gujaf-274	134	63	and	and	CCONJ
gujaf-274	134	64	guide	guide	VERB
gujaf-274	134	65	the	the	DET
gujaf-274	134	66	organization	organization	NOUN
gujaf-274	134	67	toward	toward	ADP
gujaf-274	134	68	meaningful	meaningful	ADJ
gujaf-274	134	69	csr	csr	NOUN
gujaf-274	134	70	initiatives	initiative	NOUN
gujaf-274	134	71	(	(	PUNCT
gujaf-274	134	72	aguilera	aguilera	NOUN
gujaf-274	134	73	,	,	PUNCT
gujaf-274	134	74	filatotchev	filatotchev	ADJ
gujaf-274	134	75	,	,	PUNCT
gujaf-274	134	76	gospel	gospel	NOUN
gujaf-274	134	77	,	,	PUNCT
gujaf-274	134	78	and	and	CCONJ
gujaf-274	134	79	jackson	jackson	PROPN
gujaf-274	134	80	,	,	PUNCT
gujaf-274	134	81	2008).furthermore	2008).furthermore	NUM
gujaf-274	134	82	,	,	PUNCT
gujaf-274	134	83	the	the	DET
gujaf-274	134	84	know	know	NOUN
gujaf-274	134	85	-	-	PUNCT
gujaf-274	134	86	how	how	NOUN
gujaf-274	134	87	of	of	ADP
gujaf-274	134	88	the	the	DET
gujaf-274	134	89	board	board	NOUN
gujaf-274	134	90	members	member	NOUN
gujaf-274	134	91	is	be	AUX
gujaf-274	134	92	an	an	DET
gujaf-274	134	93	important	important	ADJ
gujaf-274	134	94	aspect	aspect	NOUN
gujaf-274	134	95	of	of	ADP
gujaf-274	134	96	good	good	ADJ
gujaf-274	134	97	corporate	corporate	ADJ
gujaf-274	134	98	governance	governance	NOUN
gujaf-274	134	99	.	.	PUNCT
gujaf-274	135	1	directors	director	NOUN
gujaf-274	135	2	with	with	ADP
gujaf-274	135	3	higher	high	ADJ
gujaf-274	135	4	education	education	NOUN
gujaf-274	135	5	or	or	CCONJ
gujaf-274	135	6	professional	professional	ADJ
gujaf-274	135	7	qualifications	qualification	NOUN
gujaf-274	135	8	are	be	AUX
gujaf-274	135	9	more	more	ADV
gujaf-274	135	10	likely	likely	ADJ
gujaf-274	135	11	to	to	PART
gujaf-274	135	12	be	be	AUX
gujaf-274	135	13	committed	commit	VERB
gujaf-274	135	14	to	to	ADP
gujaf-274	135	15	csr	csr	NOUN
gujaf-274	135	16	and	and	CCONJ
gujaf-274	135	17	are	be	AUX
gujaf-274	135	18	ready	ready	ADJ
gujaf-274	135	19	to	to	PART
gujaf-274	135	20	deliver	deliver	VERB
gujaf-274	135	21	csr	csr	NOUN
gujaf-274	135	22	performance	performance	NOUN
gujaf-274	135	23	(	(	PUNCT
gujaf-274	135	24	ceres	ceres	PROPN
gujaf-274	135	25	,	,	PUNCT
gujaf-274	135	26	2019	2019	NUM
gujaf-274	135	27	)	)	PUNCT
gujaf-274	135	28	.	.	PUNCT
gujaf-274	136	1	moreover	moreover	ADV
gujaf-274	136	2	,	,	PUNCT
gujaf-274	136	3	board	board	NOUN
gujaf-274	136	4	equity	equity	NOUN
gujaf-274	136	5	ownership	ownership	NOUN
gujaf-274	136	6	can	can	AUX
gujaf-274	136	7	influence	influence	VERB
gujaf-274	136	8	csr	csr	NOUN
gujaf-274	136	9	practices	practice	NOUN
gujaf-274	136	10	by	by	ADP
gujaf-274	136	11	shaping	shape	VERB
gujaf-274	136	12	the	the	DET
gujaf-274	136	13	board	board	NOUN
gujaf-274	136	14	's	's	PART
gujaf-274	136	15	decision	decision	NOUN
gujaf-274	136	16	-	-	PUNCT
gujaf-274	136	17	making	make	VERB
gujaf-274	136	18	process	process	NOUN
gujaf-274	136	19	.	.	PUNCT
gujaf-274	137	1	firms	firm	NOUN
gujaf-274	137	2	with	with	ADP
gujaf-274	137	3	boards	board	NOUN
gujaf-274	137	4	that	that	PRON
gujaf-274	137	5	have	have	VERB
gujaf-274	137	6	a	a	DET
gujaf-274	137	7	significant	significant	ADJ
gujaf-274	137	8	stake	stake	NOUN
gujaf-274	137	9	in	in	ADP
gujaf-274	137	10	the	the	DET
gujaf-274	137	11	company	company	NOUN
gujaf-274	137	12	are	be	AUX
gujaf-274	137	13	more	more	ADV
gujaf-274	137	14	likely	likely	ADJ
gujaf-274	137	15	to	to	PART
gujaf-274	137	16	prioritize	prioritize	VERB
gujaf-274	137	17	long	long	ADJ
gujaf-274	137	18	-	-	PUNCT
gujaf-274	137	19	term	term	NOUN
gujaf-274	137	20	sustainability	sustainability	NOUN
gujaf-274	137	21	over	over	ADP
gujaf-274	137	22	short	short	ADJ
gujaf-274	137	23	-	-	PUNCT
gujaf-274	137	24	term	term	NOUN
gujaf-274	137	25	gains	gain	NOUN
gujaf-274	137	26	.	.	PUNCT
gujaf-274	138	1	when	when	SCONJ
gujaf-274	138	2	board	board	NOUN
gujaf-274	138	3	members	member	NOUN
gujaf-274	138	4	have	have	VERB
gujaf-274	138	5	a	a	DET
gujaf-274	138	6	personal	personal	ADJ
gujaf-274	138	7	financial	financial	ADJ
gujaf-274	138	8	stake	stake	NOUN
gujaf-274	138	9	in	in	ADP
gujaf-274	138	10	the	the	DET
gujaf-274	138	11	company	company	NOUN
gujaf-274	138	12	,	,	PUNCT
gujaf-274	138	13	they	they	PRON
gujaf-274	138	14	may	may	AUX
gujaf-274	138	15	be	be	AUX
gujaf-274	138	16	more	more	ADV
gujaf-274	138	17	inclined	inclined	ADJ
gujaf-274	138	18	to	to	PART
gujaf-274	138	19	consider	consider	VERB
gujaf-274	138	20	the	the	DET
gujaf-274	138	21	broader	broad	ADJ
gujaf-274	138	22	impact	impact	NOUN
gujaf-274	138	23	of	of	ADP
gujaf-274	138	24	business	business	NOUN
gujaf-274	138	25	activities	activity	NOUN
gujaf-274	138	26	on	on	ADP
gujaf-274	138	27	society	society	NOUN
gujaf-274	138	28	and	and	CCONJ
gujaf-274	138	29	the	the	DET
gujaf-274	138	30	environment	environment	NOUN
gujaf-274	138	31	(	(	PUNCT
gujaf-274	138	32	hillman	hillman	NOUN
gujaf-274	138	33	and	and	CCONJ
gujaf-274	138	34	dalziel	dalziel	PROPN
gujaf-274	138	35	,	,	PUNCT
gujaf-274	138	36	2003	2003	NUM
gujaf-274	138	37	)	)	PUNCT
gujaf-274	138	38	.	.	PUNCT
gujaf-274	139	1	thus	thus	ADV
gujaf-274	139	2	,	,	PUNCT
gujaf-274	139	3	companies	company	NOUN
gujaf-274	139	4	with	with	ADP
gujaf-274	139	5	diverse	diverse	ADJ
gujaf-274	139	6	board	board	NOUN
gujaf-274	139	7	characteristics	characteristic	NOUN
gujaf-274	139	8	will	will	AUX
gujaf-274	139	9	provide	provide	VERB
gujaf-274	139	10	a	a	DET
gujaf-274	139	11	larger	large	ADJ
gujaf-274	139	12	expertise	expertise	NOUN
gujaf-274	139	13	and	and	CCONJ
gujaf-274	139	14	perspective	perspective	NOUN
gujaf-274	139	15	base	base	NOUN
gujaf-274	139	16	to	to	PART
gujaf-274	139	17	make	make	VERB
gujaf-274	139	18	choices	choice	NOUN
gujaf-274	139	19	on	on	ADP
gujaf-274	139	20	socially	socially	ADV
gujaf-274	139	21	conscious	conscious	ADJ
gujaf-274	139	22	problems	problem	NOUN
gujaf-274	139	23	,	,	PUNCT
gujaf-274	139	24	thus	thus	ADV
gujaf-274	139	25	strengthening	strengthen	VERB
gujaf-274	139	26	the	the	DET
gujaf-274	139	27	contribution	contribution	NOUN
gujaf-274	139	28	of	of	ADP
gujaf-274	139	29	companies	company	NOUN
gujaf-274	139	30	to	to	ADP
gujaf-274	139	31	social	social	ADJ
gujaf-274	139	32	responsibility	responsibility	NOUN
gujaf-274	139	33	.	.	PUNCT
gujaf-274	140	1	from	from	ADP
gujaf-274	140	2	the	the	DET
gujaf-274	140	3	forgoing	forgoing	NOUN
gujaf-274	140	4	,	,	PUNCT
gujaf-274	140	5	it	it	PRON
gujaf-274	140	6	is	be	AUX
gujaf-274	140	7	reasonable	reasonable	ADJ
gujaf-274	140	8	to	to	PART
gujaf-274	140	9	conclude	conclude	VERB
gujaf-274	140	10	that	that	SCONJ
gujaf-274	140	11	board	board	NOUN
gujaf-274	140	12	characteristics	characteristic	NOUN
gujaf-274	140	13	are	be	AUX
gujaf-274	140	14	best	well	ADV
gujaf-274	140	15	positioned	positioned	ADJ
gujaf-274	140	16	to	to	PART
gujaf-274	140	17	demonstrate	demonstrate	VERB
gujaf-274	140	18	and	and	CCONJ
gujaf-274	140	19	make	make	VERB
gujaf-274	140	20	key	key	ADJ
gujaf-274	140	21	choices	choice	NOUN
gujaf-274	140	22	which	which	PRON
gujaf-274	140	23	would	would	AUX
gujaf-274	140	24	enhance	enhance	VERB
gujaf-274	140	25	the	the	DET
gujaf-274	140	26	company	company	NOUN
gujaf-274	140	27	's	's	PART
gujaf-274	140	28	approach	approach	NOUN
gujaf-274	140	29	to	to	ADP
gujaf-274	140	30	social	social	ADJ
gujaf-274	140	31	responsibility	responsibility	NOUN
gujaf-274	140	32	.	.	PUNCT
gujaf-274	141	1	scholars	scholar	NOUN
gujaf-274	141	2	and	and	CCONJ
gujaf-274	141	3	professionals	professional	NOUN
gujaf-274	141	4	have	have	AUX
gujaf-274	141	5	recently	recently	ADV
gujaf-274	141	6	shifted	shift	VERB
gujaf-274	141	7	toward	toward	ADP
gujaf-274	141	8	csr	csr	NOUN
gujaf-274	141	9	and	and	CCONJ
gujaf-274	141	10	sustainability	sustainability	NOUN
gujaf-274	141	11	to	to	PART
gujaf-274	141	12	explain	explain	VERB
gujaf-274	141	13	how	how	SCONJ
gujaf-274	141	14	emerging	emerge	VERB
gujaf-274	141	15	firms	firm	NOUN
gujaf-274	141	16	develop	develop	VERB
gujaf-274	141	17	csr	csr	NOUN
gujaf-274	141	18	policies	policy	NOUN
gujaf-274	141	19	and	and	CCONJ
gujaf-274	141	20	sustainability	sustainability	NOUN
gujaf-274	141	21	to	to	PART
gujaf-274	141	22	enhance	enhance	VERB
gujaf-274	141	23	environmental	environmental	ADJ
gujaf-274	141	24	and	and	CCONJ
gujaf-274	141	25	social	social	ADJ
gujaf-274	141	26	results	result	NOUN
gujaf-274	141	27	(	(	PUNCT
gujaf-274	141	28	hussain	hussain	PROPN
gujaf-274	141	29	et	et	PROPN
gujaf-274	141	30	al	al	PROPN
gujaf-274	141	31	.	.	PROPN
gujaf-274	141	32	,	,	PUNCT
gujaf-274	141	33	2018	2018	NUM
gujaf-274	141	34	;	;	PUNCT
gujaf-274	141	35	nave	nave	PROPN
gujaf-274	141	36	&	&	CCONJ
gujaf-274	141	37	ferreira	ferreira	PROPN
gujaf-274	141	38	,	,	PUNCT
gujaf-274	141	39	2019	2019	NUM
gujaf-274	141	40	)	)	PUNCT
gujaf-274	141	41	.	.	PUNCT
gujaf-274	142	1	however	however	ADV
gujaf-274	142	2	,	,	PUNCT
gujaf-274	142	3	existing	exist	VERB
gujaf-274	142	4	literatures	literature	NOUN
gujaf-274	142	5	argue	argue	VERB
gujaf-274	142	6	that	that	SCONJ
gujaf-274	142	7	corporate	corporate	ADJ
gujaf-274	142	8	mechanism	mechanism	NOUN
gujaf-274	142	9	is	be	AUX
gujaf-274	142	10	an	an	DET
gujaf-274	142	11	important	important	ADJ
gujaf-274	142	12	driver	driver	NOUN
gujaf-274	142	13	of	of	ADP
gujaf-274	142	14	a	a	DET
gujaf-274	142	15	company	company	NOUN
gujaf-274	142	16	's	's	PART
gujaf-274	142	17	sustainable	sustainable	ADJ
gujaf-274	142	18	efforts	effort	NOUN
gujaf-274	142	19	(	(	PUNCT
gujaf-274	142	20	biswas	biswas	NOUN
gujaf-274	142	21	et	et	PROPN
gujaf-274	142	22	al	al	PROPN
gujaf-274	142	23	.	.	PROPN
gujaf-274	142	24	,	,	PUNCT
gujaf-274	142	25	2018	2018	NUM
gujaf-274	142	26	)	)	PUNCT
gujaf-274	142	27	.	.	PUNCT
gujaf-274	143	1	however	however	ADV
gujaf-274	143	2	,	,	PUNCT
gujaf-274	143	3	despite	despite	SCONJ
gujaf-274	143	4	enormous	enormous	ADJ
gujaf-274	143	5	studies	study	NOUN
gujaf-274	143	6	on	on	ADP
gujaf-274	143	7	the	the	DET
gujaf-274	143	8	association	association	NOUN
gujaf-274	143	9	between	between	ADP
gujaf-274	143	10	board	board	NOUN
gujaf-274	143	11	characteristics	characteristic	NOUN
gujaf-274	143	12	and	and	CCONJ
gujaf-274	143	13	csr	csr	NOUN
gujaf-274	143	14	,	,	PUNCT
gujaf-274	143	15	relatively	relatively	ADV
gujaf-274	143	16	few	few	ADJ
gujaf-274	143	17	attentions	attention	NOUN
gujaf-274	143	18	have	have	AUX
gujaf-274	143	19	been	be	AUX
gujaf-274	143	20	paid	pay	VERB
gujaf-274	143	21	to	to	PART
gujaf-274	143	22	study	study	VERB
gujaf-274	143	23	the	the	DET
gujaf-274	143	24	impact	impact	NOUN
gujaf-274	143	25	of	of	ADP
gujaf-274	143	26	board	board	NOUN
gujaf-274	143	27	professionalism	professionalism	NOUN
gujaf-274	143	28	and	and	CCONJ
gujaf-274	143	29	board	board	NOUN
gujaf-274	143	30	equity	equity	NOUN
gujaf-274	143	31	ownership	ownership	NOUN
gujaf-274	143	32	on	on	ADP
gujaf-274	143	33	corporate	corporate	ADJ
gujaf-274	143	34	environmental	environmental	ADJ
gujaf-274	143	35	and	and	CCONJ
gujaf-274	143	36	social	social	ADJ
gujaf-274	143	37	performance	performance	NOUN
gujaf-274	143	38	(	(	PUNCT
gujaf-274	143	39	cucari	cucari	NOUN
gujaf-274	143	40	et	et	PROPN
gujaf-274	143	41	al	al	PROPN
gujaf-274	143	42	.	.	PROPN
gujaf-274	143	43	,	,	PUNCT
gujaf-274	143	44	2018	2018	NUM
gujaf-274	143	45	)	)	PUNCT
gujaf-274	143	46	.	.	PUNCT
gujaf-274	144	1	for	for	ADP
gujaf-274	144	2	example	example	NOUN
gujaf-274	144	3	,	,	PUNCT
gujaf-274	144	4	the	the	DET
gujaf-274	144	5	studies	study	NOUN
gujaf-274	144	6	of	of	ADP
gujaf-274	144	7	awodiran	awodiran	NOUN
gujaf-274	144	8	and	and	CCONJ
gujaf-274	144	9	jimba	jimba	PROPN
gujaf-274	144	10	(	(	PUNCT
gujaf-274	144	11	2019	2019	NUM
gujaf-274	144	12	)	)	PUNCT
gujaf-274	144	13	,	,	PUNCT
gujaf-274	144	14	riyaldh	riyaldh	ADJ
gujaf-274	144	15	et	et	PROPN
gujaf-274	144	16	al	al	PROPN
gujaf-274	144	17	.	.	PROPN
gujaf-274	145	1	(	(	PUNCT
gujaf-274	145	2	2019	2019	NUM
gujaf-274	145	3	)	)	PUNCT
gujaf-274	145	4	and	and	CCONJ
gujaf-274	145	5	rao	rao	NOUN
gujaf-274	145	6	and	and	CCONJ
gujaf-274	145	7	tilt	tilt	NOUN
gujaf-274	145	8	(	(	PUNCT
gujaf-274	145	9	2106	2106	NUM
gujaf-274	145	10	)	)	PUNCT
gujaf-274	145	11	provided	provide	VERB
gujaf-274	145	12	evidence	evidence	NOUN
gujaf-274	145	13	on	on	ADP
gujaf-274	145	14	the	the	DET
gujaf-274	145	15	association	association	NOUN
gujaf-274	145	16	between	between	ADP
gujaf-274	145	17	board	board	NOUN
gujaf-274	145	18	characteristics	characteristic	NOUN
gujaf-274	145	19	(	(	PUNCT
gujaf-274	145	20	focusing	focus	VERB
gujaf-274	145	21	on	on	ADP
gujaf-274	145	22	board	board	NOUN
gujaf-274	145	23	independence	independence	NOUN
gujaf-274	145	24	,	,	PUNCT
gujaf-274	145	25	gender	gender	NOUN
gujaf-274	145	26	,	,	PUNCT
gujaf-274	145	27	size	size	NOUN
gujaf-274	145	28	and	and	CCONJ
gujaf-274	145	29	tenure	tenure	NOUN
gujaf-274	145	30	)	)	PUNCT
gujaf-274	145	31	and	and	CCONJ
gujaf-274	145	32	csr	csr	NOUN
gujaf-274	145	33	but	but	CCONJ
gujaf-274	145	34	failed	fail	VERB
gujaf-274	145	35	to	to	PART
gujaf-274	145	36	capture	capture	VERB
gujaf-274	145	37	other	other	ADJ
gujaf-274	145	38	variables	variable	NOUN
gujaf-274	145	39	.	.	PUNCT
gujaf-274	146	1	more	more	ADV
gujaf-274	146	2	so	so	ADV
gujaf-274	146	3	,	,	PUNCT
gujaf-274	146	4	many	many	ADJ
gujaf-274	146	5	of	of	ADP
gujaf-274	146	6	the	the	DET
gujaf-274	146	7	earlier	early	ADJ
gujaf-274	146	8	researches	research	NOUN
gujaf-274	146	9	have	have	AUX
gujaf-274	146	10	focused	focus	VERB
gujaf-274	146	11	on	on	ADP
gujaf-274	146	12	board	board	NOUN
gujaf-274	146	13	mechanisms	mechanism	NOUN
gujaf-274	146	14	and	and	CCONJ
gujaf-274	146	15	csr	csr	X
gujaf-274	146	16	in	in	ADP
gujaf-274	146	17	developed	develop	VERB
gujaf-274	146	18	countries	country	NOUN
gujaf-274	146	19	(	(	PUNCT
gujaf-274	146	20	galbreath	galbreath	NOUN
gujaf-274	146	21	,	,	PUNCT
gujaf-274	146	22	2017	2017	NUM
gujaf-274	146	23	;	;	PUNCT
gujaf-274	147	1	oh	oh	INTJ
gujaf-274	147	2	et	et	NOUN
gujaf-274	147	3	al	al	PROPN
gujaf-274	147	4	.	.	PROPN
gujaf-274	147	5	,	,	PUNCT
gujaf-274	147	6	chang	chang	PROPN
gujaf-274	147	7	,	,	PUNCT
gujaf-274	147	8	&	&	CCONJ
gujaf-274	147	9	jung	jung	PROPN
gujaf-274	147	10	,	,	PUNCT
gujaf-274	147	11	2019	2019	NUM
gujaf-274	147	12	;	;	PUNCT
gujaf-274	147	13	sanan	sanan	PROPN
gujaf-274	147	14	,	,	PUNCT
gujaf-274	147	15	2018	2018	NUM
gujaf-274	147	16	;	;	PUNCT
gujaf-274	147	17	yaseen	yaseen	PROPN
gujaf-274	147	18	et	et	PROPN
gujaf-274	147	19	al	al	PROPN
gujaf-274	147	20	.	.	PROPN
gujaf-274	147	21	,	,	PUNCT
gujaf-274	147	22	2019	2019	NUM
gujaf-274	147	23	;	;	PUNCT
gujaf-274	147	24	zhuang	zhuang	PROPN
gujaf-274	147	25	et	et	PROPN
gujaf-274	147	26	al	al	PROPN
gujaf-274	147	27	.	.	PROPN
gujaf-274	147	28	,	,	PUNCT
gujaf-274	147	29	2018	2018	NUM
gujaf-274	147	30	)	)	PUNCT
gujaf-274	147	31	.	.	PUNCT
gujaf-274	148	1	whereas	whereas	SCONJ
gujaf-274	148	2	,	,	PUNCT
gujaf-274	148	3	only	only	ADV
gujaf-274	148	4	a	a	DET
gujaf-274	148	5	few	few	ADJ
gujaf-274	148	6	concentrating	concentrate	VERB
gujaf-274	148	7	on	on	ADP
gujaf-274	148	8	developing	develop	VERB
gujaf-274	148	9	nations	nation	NOUN
gujaf-274	148	10	like	like	ADP
gujaf-274	148	11	nigeria	nigeria	PROPN
gujaf-274	148	12	(	(	PUNCT
gujaf-274	148	13	abubakar	abubakar	PROPN
gujaf-274	148	14	,	,	PUNCT
gujaf-274	148	15	2016	2016	NUM
gujaf-274	148	16	;	;	PUNCT
gujaf-274	148	17	awodiran	awodiran	NOUN
gujaf-274	148	18	&	&	CCONJ
gujaf-274	148	19	jimba	jimba	PROPN
gujaf-274	148	20	,	,	PUNCT
gujaf-274	148	21	2019	2019	NUM
gujaf-274	148	22	)	)	PUNCT
gujaf-274	148	23	.	.	PUNCT
gujaf-274	149	1	gusau	gusau	PROPN
gujaf-274	149	2	journal	journal	PROPN
gujaf-274	149	3	of	of	ADP
gujaf-274	149	4	accounting	accounting	NOUN
gujaf-274	149	5	and	and	CCONJ
gujaf-274	149	6	finance	finance	NOUN
gujaf-274	149	7	,	,	PUNCT
gujaf-274	149	8	vol	vol	NOUN
gujaf-274	149	9	.	.	PROPN
gujaf-274	149	10	5	5	NUM
gujaf-274	149	11	,	,	PUNCT
gujaf-274	149	12	issue	issue	NOUN
gujaf-274	149	13	1	1	NUM
gujaf-274	149	14	,	,	PUNCT
gujaf-274	149	15	april	april	PROPN
gujaf-274	149	16	,	,	PUNCT
gujaf-274	149	17	2024	2024	NUM
gujaf-274	149	18	24	24	NUM
gujaf-274	149	19	furthermore	furthermore	ADV
gujaf-274	149	20	,	,	PUNCT
gujaf-274	149	21	the	the	DET
gujaf-274	149	22	study	study	NOUN
gujaf-274	149	23	utilized	utilize	VERB
gujaf-274	149	24	the	the	DET
gujaf-274	149	25	amount	amount	NOUN
gujaf-274	149	26	expended	expend	VERB
gujaf-274	149	27	on	on	ADP
gujaf-274	149	28	social	social	ADJ
gujaf-274	149	29	obligations	obligation	NOUN
gujaf-274	149	30	as	as	ADP
gujaf-274	149	31	a	a	DET
gujaf-274	149	32	measure	measure	NOUN
gujaf-274	149	33	of	of	ADP
gujaf-274	149	34	csr	csr	NOUN
gujaf-274	149	35	that	that	PRON
gujaf-274	149	36	has	have	AUX
gujaf-274	149	37	historically	historically	ADV
gujaf-274	149	38	gotten	get	VERB
gujaf-274	149	39	few	few	ADJ
gujaf-274	149	40	coverages	coverage	NOUN
gujaf-274	149	41	.	.	PUNCT
gujaf-274	150	1	until	until	ADP
gujaf-274	150	2	present	present	ADJ
gujaf-274	150	3	,	,	PUNCT
gujaf-274	150	4	majority	majority	NOUN
gujaf-274	150	5	of	of	ADP
gujaf-274	150	6	csr	csr	NOUN
gujaf-274	150	7	studies	study	NOUN
gujaf-274	150	8	have	have	AUX
gujaf-274	150	9	focused	focus	VERB
gujaf-274	150	10	on	on	ADP
gujaf-274	150	11	csr	csr	NOUN
gujaf-274	150	12	disclosure	disclosure	NOUN
gujaf-274	150	13	.	.	PUNCT
gujaf-274	151	1	few	few	ADJ
gujaf-274	151	2	studies	study	NOUN
gujaf-274	151	3	have	have	AUX
gujaf-274	151	4	looked	look	VERB
gujaf-274	151	5	at	at	ADP
gujaf-274	151	6	the	the	DET
gujaf-274	151	7	nigerian	nigerian	ADJ
gujaf-274	151	8	oil	oil	NOUN
gujaf-274	151	9	and	and	CCONJ
gujaf-274	151	10	gas	gas	NOUN
gujaf-274	151	11	sector	sector	NOUN
gujaf-274	151	12	that	that	PRON
gujaf-274	151	13	has	have	VERB
gujaf-274	151	14	common	common	ADJ
gujaf-274	151	15	problems	problem	NOUN
gujaf-274	151	16	of	of	ADP
gujaf-274	151	17	air	air	NOUN
gujaf-274	151	18	emission	emission	NOUN
gujaf-274	151	19	and	and	CCONJ
gujaf-274	151	20	employee	employee	NOUN
gujaf-274	151	21	exploitation	exploitation	NOUN
gujaf-274	151	22	.	.	PUNCT
gujaf-274	152	1	as	as	ADP
gujaf-274	152	2	a	a	DET
gujaf-274	152	3	consequence	consequence	NOUN
gujaf-274	152	4	,	,	PUNCT
gujaf-274	152	5	this	this	DET
gujaf-274	152	6	study	study	NOUN
gujaf-274	152	7	aim	aim	VERB
gujaf-274	152	8	to	to	PART
gujaf-274	152	9	bridge	bridge	VERB
gujaf-274	152	10	the	the	DET
gujaf-274	152	11	gap	gap	NOUN
gujaf-274	152	12	by	by	ADP
gujaf-274	152	13	examining	examine	VERB
gujaf-274	152	14	the	the	DET
gujaf-274	152	15	impact	impact	NOUN
gujaf-274	152	16	of	of	ADP
gujaf-274	152	17	board	board	NOUN
gujaf-274	152	18	characteristics	characteristic	NOUN
gujaf-274	152	19	on	on	ADP
gujaf-274	152	20	csr	csr	X
gujaf-274	152	21	of	of	ADP
gujaf-274	152	22	listed	list	VERB
gujaf-274	152	23	oil	oil	NOUN
gujaf-274	152	24	and	and	CCONJ
gujaf-274	152	25	gas	gas	NOUN
gujaf-274	152	26	companies	company	NOUN
gujaf-274	152	27	in	in	ADP
gujaf-274	152	28	nigeria	nigeria	PROPN
gujaf-274	152	29	.	.	PUNCT
gujaf-274	153	1	the	the	DET
gujaf-274	153	2	main	main	ADJ
gujaf-274	153	3	objectives	objective	NOUN
gujaf-274	153	4	of	of	ADP
gujaf-274	153	5	this	this	DET
gujaf-274	153	6	study	study	NOUN
gujaf-274	153	7	is	be	AUX
gujaf-274	153	8	to	to	PART
gujaf-274	153	9	examine	examine	VERB
gujaf-274	153	10	the	the	DET
gujaf-274	153	11	effect	effect	NOUN
gujaf-274	153	12	of	of	ADP
gujaf-274	153	13	board	board	NOUN
gujaf-274	153	14	characteristics	characteristic	NOUN
gujaf-274	153	15	on	on	ADP
gujaf-274	153	16	corporate	corporate	ADJ
gujaf-274	153	17	social	social	ADJ
gujaf-274	153	18	responsibility	responsibility	NOUN
gujaf-274	153	19	of	of	ADP
gujaf-274	153	20	listed	list	VERB
gujaf-274	153	21	oil	oil	NOUN
gujaf-274	153	22	and	and	CCONJ
gujaf-274	153	23	gas	gas	NOUN
gujaf-274	153	24	firms	firm	NOUN
gujaf-274	153	25	in	in	ADP
gujaf-274	153	26	nigeria	nigeria	PROPN
gujaf-274	153	27	.	.	PUNCT
gujaf-274	154	1	other	other	ADJ
gujaf-274	154	2	specific	specific	ADJ
gujaf-274	154	3	objectives	objective	NOUN
gujaf-274	154	4	are	be	AUX
gujaf-274	154	5	to	to	PART
gujaf-274	154	6	ascertain	ascertain	VERB
gujaf-274	154	7	the	the	DET
gujaf-274	154	8	impact	impact	NOUN
gujaf-274	154	9	of	of	ADP
gujaf-274	154	10	board	board	NOUN
gujaf-274	154	11	size	size	NOUN
gujaf-274	154	12	,	,	PUNCT
gujaf-274	154	13	independence	independence	NOUN
gujaf-274	154	14	,	,	PUNCT
gujaf-274	154	15	gender	gender	NOUN
gujaf-274	154	16	,	,	PUNCT
gujaf-274	154	17	activity	activity	NOUN
gujaf-274	154	18	,	,	PUNCT
gujaf-274	154	19	professionalism	professionalism	NOUN
gujaf-274	154	20	and	and	CCONJ
gujaf-274	154	21	equity	equity	NOUN
gujaf-274	154	22	ownership	ownership	NOUN
gujaf-274	154	23	on	on	ADP
gujaf-274	154	24	csr	csr	X
gujaf-274	154	25	of	of	ADP
gujaf-274	154	26	listed	list	VERB
gujaf-274	154	27	oil	oil	NOUN
gujaf-274	154	28	and	and	CCONJ
gujaf-274	154	29	gas	gas	NOUN
gujaf-274	154	30	firms	firm	NOUN
gujaf-274	154	31	in	in	ADP
gujaf-274	154	32	nigeria	nigeria	PROPN
gujaf-274	154	33	.	.	PUNCT
gujaf-274	155	1	thus	thus	ADV
gujaf-274	155	2	,	,	PUNCT
gujaf-274	155	3	on	on	ADP
gujaf-274	155	4	the	the	DET
gujaf-274	155	5	bases	basis	NOUN
gujaf-274	155	6	of	of	ADP
gujaf-274	155	7	stated	state	VERB
gujaf-274	155	8	objectives	objective	NOUN
gujaf-274	155	9	,	,	PUNCT
gujaf-274	155	10	the	the	DET
gujaf-274	155	11	following	follow	VERB
gujaf-274	155	12	hypotheses	hypothesis	NOUN
gujaf-274	155	13	were	be	AUX
gujaf-274	155	14	proposed	propose	VERB
gujaf-274	155	15	:	:	PUNCT
gujaf-274	155	16	h01	h01	NOUN
gujaf-274	155	17	:	:	PUNCT
gujaf-274	155	18	board	board	NOUN
gujaf-274	155	19	size	size	NOUN
gujaf-274	155	20	has	have	VERB
gujaf-274	155	21	no	no	DET
gujaf-274	155	22	significant	significant	ADJ
gujaf-274	155	23	impact	impact	NOUN
gujaf-274	155	24	on	on	ADP
gujaf-274	155	25	csr	csr	X
gujaf-274	155	26	of	of	ADP
gujaf-274	155	27	listed	list	VERB
gujaf-274	155	28	oil	oil	NOUN
gujaf-274	155	29	and	and	CCONJ
gujaf-274	155	30	gas	gas	NOUN
gujaf-274	155	31	firms	firm	NOUN
gujaf-274	155	32	in	in	ADP
gujaf-274	155	33	nigeria	nigeria	PROPN
gujaf-274	155	34	h02	h02	PROPN
gujaf-274	155	35	:	:	PUNCT
gujaf-274	155	36	board	board	NOUN
gujaf-274	155	37	gender	gender	NOUN
gujaf-274	155	38	does	do	AUX
gujaf-274	155	39	not	not	PART
gujaf-274	155	40	remarkably	remarkably	ADV
gujaf-274	155	41	affect	affect	VERB
gujaf-274	155	42	csr	csr	X
gujaf-274	155	43	of	of	ADP
gujaf-274	155	44	listed	list	VERB
gujaf-274	155	45	oil	oil	NOUN
gujaf-274	155	46	and	and	CCONJ
gujaf-274	155	47	gas	gas	NOUN
gujaf-274	155	48	firms	firm	NOUN
gujaf-274	155	49	in	in	ADP
gujaf-274	155	50	nigeria	nigeria	PROPN
gujaf-274	155	51	h03	h03	NOUN
gujaf-274	155	52	:	:	PUNCT
gujaf-274	155	53	board	board	NOUN
gujaf-274	155	54	independence	independence	NOUN
gujaf-274	155	55	has	have	VERB
gujaf-274	155	56	no	no	DET
gujaf-274	155	57	significant	significant	ADJ
gujaf-274	155	58	effect	effect	NOUN
gujaf-274	155	59	on	on	ADP
gujaf-274	155	60	csr	csr	X
gujaf-274	155	61	of	of	ADP
gujaf-274	155	62	listed	list	VERB
gujaf-274	155	63	oil	oil	NOUN
gujaf-274	155	64	and	and	CCONJ
gujaf-274	155	65	gas	gas	NOUN
gujaf-274	155	66	firms	firm	NOUN
gujaf-274	155	67	in	in	ADP
gujaf-274	155	68	nigeria	nigeria	PROPN
gujaf-274	155	69	.	.	PUNCT
gujaf-274	156	1	h04	h04	PROPN
gujaf-274	156	2	:	:	PUNCT
gujaf-274	156	3	board	board	NOUN
gujaf-274	156	4	activity	activity	NOUN
gujaf-274	156	5	has	have	VERB
gujaf-274	156	6	no	no	DET
gujaf-274	156	7	remarkable	remarkable	ADJ
gujaf-274	156	8	impact	impact	NOUN
gujaf-274	156	9	on	on	ADP
gujaf-274	156	10	crs	crs	PROPN
gujaf-274	156	11	of	of	ADP
gujaf-274	156	12	listed	list	VERB
gujaf-274	156	13	oil	oil	NOUN
gujaf-274	156	14	and	and	CCONJ
gujaf-274	156	15	gas	gas	NOUN
gujaf-274	156	16	firms	firm	NOUN
gujaf-274	156	17	in	in	ADP
gujaf-274	156	18	nigeria	nigeria	PROPN
gujaf-274	156	19	.	.	PUNCT
gujaf-274	157	1	h05	h05	PROPN
gujaf-274	157	2	:	:	PUNCT
gujaf-274	157	3	board	board	NOUN
gujaf-274	157	4	professionalism	professionalism	NOUN
gujaf-274	157	5	has	have	VERB
gujaf-274	157	6	no	no	DET
gujaf-274	157	7	significant	significant	ADJ
gujaf-274	157	8	effect	effect	NOUN
gujaf-274	157	9	on	on	ADP
gujaf-274	157	10	csr	csr	X
gujaf-274	157	11	of	of	ADP
gujaf-274	157	12	listed	list	VERB
gujaf-274	157	13	oil	oil	NOUN
gujaf-274	157	14	and	and	CCONJ
gujaf-274	157	15	gas	gas	NOUN
gujaf-274	157	16	firms	firm	NOUN
gujaf-274	157	17	in	in	ADP
gujaf-274	157	18	nigeria	nigeria	PROPN
gujaf-274	157	19	.	.	PUNCT
gujaf-274	158	1	h06	h06	PROPN
gujaf-274	158	2	:	:	PUNCT
gujaf-274	158	3	board	board	NOUN
gujaf-274	158	4	equity	equity	NOUN
gujaf-274	158	5	ownership	ownership	NOUN
gujaf-274	158	6	does	do	AUX
gujaf-274	158	7	not	not	PART
gujaf-274	158	8	significantly	significantly	ADV
gujaf-274	158	9	influence	influence	VERB
gujaf-274	158	10	csr	csr	X
gujaf-274	158	11	of	of	ADP
gujaf-274	158	12	listed	list	VERB
gujaf-274	158	13	oil	oil	NOUN
gujaf-274	158	14	and	and	CCONJ
gujaf-274	158	15	gas	gas	NOUN
gujaf-274	158	16	firms	firm	NOUN
gujaf-274	158	17	in	in	ADP
gujaf-274	158	18	nigeria	nigeria	PROPN
gujaf-274	158	19	.	.	PUNCT
gujaf-274	159	1	the	the	DET
gujaf-274	159	2	rest	rest	NOUN
gujaf-274	159	3	of	of	ADP
gujaf-274	159	4	the	the	DET
gujaf-274	159	5	paper	paper	NOUN
gujaf-274	159	6	is	be	AUX
gujaf-274	159	7	divided	divide	VERB
gujaf-274	159	8	as	as	SCONJ
gujaf-274	159	9	follows	follow	VERB
gujaf-274	159	10	:	:	PUNCT
gujaf-274	159	11	section	section	NOUN
gujaf-274	159	12	two	two	NUM
gujaf-274	159	13	literature	literature	NOUN
gujaf-274	159	14	reviews	review	NOUN
gujaf-274	159	15	,	,	PUNCT
gujaf-274	159	16	section	section	NOUN
gujaf-274	159	17	three	three	NUM
gujaf-274	159	18	methodology	methodology	NOUN
gujaf-274	159	19	,	,	PUNCT
gujaf-274	159	20	section	section	NOUN
gujaf-274	159	21	four	four	NUM
gujaf-274	159	22	data	datum	NOUN
gujaf-274	159	23	analysis	analysis	NOUN
gujaf-274	159	24	and	and	CCONJ
gujaf-274	159	25	presentation	presentation	NOUN
gujaf-274	159	26	and	and	CCONJ
gujaf-274	159	27	section	section	NOUN
gujaf-274	159	28	five	five	NUM
gujaf-274	159	29	conclusion	conclusion	NOUN
gujaf-274	159	30	and	and	CCONJ
gujaf-274	159	31	recommendation	recommendation	NOUN
gujaf-274	159	32	.	.	PUNCT
gujaf-274	160	1	2	2	X
gujaf-274	160	2	.	.	X
gujaf-274	160	3	literature	literature	NOUN
gujaf-274	160	4	review	review	PROPN
gujaf-274	160	5	awodiran	awodiran	VERB
gujaf-274	160	6	and	and	CCONJ
gujaf-274	160	7	jimba	jimba	PROPN
gujaf-274	160	8	(	(	PUNCT
gujaf-274	160	9	2019	2019	NUM
gujaf-274	160	10	)	)	PUNCT
gujaf-274	160	11	conducted	conduct	VERB
gujaf-274	160	12	a	a	DET
gujaf-274	160	13	study	study	NOUN
gujaf-274	160	14	on	on	ADP
gujaf-274	160	15	the	the	DET
gujaf-274	160	16	impact	impact	NOUN
gujaf-274	160	17	of	of	ADP
gujaf-274	160	18	gender	gender	NOUN
gujaf-274	160	19	diversity	diversity	NOUN
gujaf-274	160	20	on	on	ADP
gujaf-274	160	21	csr	csr	PROPN
gujaf-274	160	22	.	.	PUNCT
gujaf-274	161	1	the	the	DET
gujaf-274	161	2	target	target	NOUN
gujaf-274	161	3	population	population	NOUN
gujaf-274	161	4	included	include	VERB
gujaf-274	161	5	all	all	DET
gujaf-274	161	6	industrial	industrial	ADJ
gujaf-274	161	7	goods	good	NOUN
gujaf-274	161	8	companies	company	NOUN
gujaf-274	161	9	listed	list	VERB
gujaf-274	161	10	on	on	ADP
gujaf-274	161	11	the	the	DET
gujaf-274	161	12	ngx	ngx	NOUN
gujaf-274	161	13	.	.	PUNCT
gujaf-274	162	1	a	a	DET
gujaf-274	162	2	total	total	NOUN
gujaf-274	162	3	of	of	ADP
gujaf-274	162	4	13	13	NUM
gujaf-274	162	5	companies	company	NOUN
gujaf-274	162	6	were	be	AUX
gujaf-274	162	7	chosen	choose	VERB
gujaf-274	162	8	for	for	ADP
gujaf-274	162	9	the	the	DET
gujaf-274	162	10	study	study	NOUN
gujaf-274	162	11	.	.	PUNCT
gujaf-274	163	1	data	datum	NOUN
gujaf-274	163	2	used	use	VERB
gujaf-274	163	3	were	be	AUX
gujaf-274	163	4	extracted	extract	VERB
gujaf-274	163	5	via	via	ADP
gujaf-274	163	6	their	their	PRON
gujaf-274	163	7	yearly	yearly	ADJ
gujaf-274	163	8	financial	financial	ADJ
gujaf-274	163	9	reports	report	NOUN
gujaf-274	163	10	from	from	ADP
gujaf-274	163	11	2008	2008	NUM
gujaf-274	163	12	to	to	ADP
gujaf-274	163	13	2017	2017	NUM
gujaf-274	163	14	.	.	PUNCT
gujaf-274	164	1	according	accord	VERB
gujaf-274	164	2	to	to	ADP
gujaf-274	164	3	the	the	DET
gujaf-274	164	4	gusau	gusau	ADJ
gujaf-274	164	5	journal	journal	NOUN
gujaf-274	164	6	of	of	ADP
gujaf-274	164	7	accounting	accounting	NOUN
gujaf-274	164	8	and	and	CCONJ
gujaf-274	164	9	finance	finance	NOUN
gujaf-274	164	10	,	,	PUNCT
gujaf-274	164	11	vol	vol	NOUN
gujaf-274	164	12	.	.	PROPN
gujaf-274	164	13	5	5	NUM
gujaf-274	164	14	,	,	PUNCT
gujaf-274	164	15	issue	issue	NOUN
gujaf-274	164	16	1	1	NUM
gujaf-274	164	17	,	,	PUNCT
gujaf-274	164	18	april	april	PROPN
gujaf-274	164	19	,	,	PUNCT
gujaf-274	164	20	2024	2024	NUM
gujaf-274	164	21	25	25	NUM
gujaf-274	164	22	regression	regression	NOUN
gujaf-274	164	23	result	result	NOUN
gujaf-274	164	24	,	,	PUNCT
gujaf-274	164	25	board	board	NOUN
gujaf-274	164	26	size	size	NOUN
gujaf-274	164	27	,	,	PUNCT
gujaf-274	164	28	tenure	tenure	NOUN
gujaf-274	164	29	,	,	PUNCT
gujaf-274	164	30	and	and	CCONJ
gujaf-274	164	31	gender	gender	NOUN
gujaf-274	164	32	representation	representation	NOUN
gujaf-274	164	33	significantly	significantly	ADV
gujaf-274	164	34	and	and	CCONJ
gujaf-274	164	35	positively	positively	ADV
gujaf-274	164	36	influences	influence	VERB
gujaf-274	164	37	csr	csr	PROPN
gujaf-274	164	38	.	.	PROPN
gujaf-274	164	39	independence	independence	NOUN
gujaf-274	164	40	,	,	PUNCT
gujaf-274	164	41	on	on	ADP
gujaf-274	164	42	the	the	DET
gujaf-274	164	43	other	other	ADJ
gujaf-274	164	44	hand	hand	NOUN
gujaf-274	164	45	,	,	PUNCT
gujaf-274	164	46	showed	show	VERB
gujaf-274	164	47	a	a	DET
gujaf-274	164	48	not	not	PART
gujaf-274	164	49	significant	significant	ADJ
gujaf-274	164	50	influence	influence	NOUN
gujaf-274	164	51	on	on	ADP
gujaf-274	164	52	csr	csr	PROPN
gujaf-274	164	53	.	.	PROPN
gujaf-274	164	54	female	female	ADJ
gujaf-274	164	55	presence	presence	NOUN
gujaf-274	164	56	on	on	ADP
gujaf-274	164	57	boards	board	NOUN
gujaf-274	164	58	should	should	AUX
gujaf-274	164	59	be	be	AUX
gujaf-274	164	60	increased	increase	VERB
gujaf-274	164	61	,	,	PUNCT
gujaf-274	164	62	according	accord	VERB
gujaf-274	164	63	to	to	ADP
gujaf-274	164	64	the	the	DET
gujaf-274	164	65	report	report	NOUN
gujaf-274	164	66	,	,	PUNCT
gujaf-274	164	67	because	because	SCONJ
gujaf-274	164	68	women	woman	NOUN
gujaf-274	164	69	are	be	AUX
gujaf-274	164	70	more	more	ADV
gujaf-274	164	71	inclined	inclined	ADJ
gujaf-274	164	72	to	to	PART
gujaf-274	164	73	support	support	VERB
gujaf-274	164	74	responsible	responsible	ADJ
gujaf-274	164	75	and	and	CCONJ
gujaf-274	164	76	philanthropic	philanthropic	NOUN
gujaf-274	164	77	activity	activity	NOUN
gujaf-274	164	78	,	,	PUNCT
gujaf-274	164	79	which	which	PRON
gujaf-274	164	80	encourages	encourage	VERB
gujaf-274	164	81	csr	csr	PROPN
gujaf-274	164	82	.	.	PROPN
gujaf-274	164	83	riyadh	riyadh	PROPN
gujaf-274	164	84	et	et	PROPN
gujaf-274	164	85	al	al	PROPN
gujaf-274	164	86	.	.	PROPN
gujaf-274	164	87	,	,	PUNCT
gujaf-274	164	88	(	(	PUNCT
gujaf-274	164	89	2019	2019	NUM
gujaf-274	164	90	)	)	PUNCT
gujaf-274	164	91	looked	look	VERB
gujaf-274	164	92	into	into	ADP
gujaf-274	164	93	how	how	SCONJ
gujaf-274	164	94	csr	csr	NOUN
gujaf-274	164	95	reporting	reporting	NOUN
gujaf-274	164	96	and	and	CCONJ
gujaf-274	164	97	board	board	NOUN
gujaf-274	164	98	compositions	composition	NOUN
gujaf-274	164	99	like	like	ADP
gujaf-274	164	100	independence	independence	NOUN
gujaf-274	164	101	,	,	PUNCT
gujaf-274	164	102	board	board	NOUN
gujaf-274	164	103	size	size	NOUN
gujaf-274	164	104	,	,	PUNCT
gujaf-274	164	105	and	and	CCONJ
gujaf-274	164	106	female	female	ADJ
gujaf-274	164	107	gender	gender	NOUN
gujaf-274	164	108	affected	affect	VERB
gujaf-274	164	109	firm	firm	ADJ
gujaf-274	164	110	performance	performance	NOUN
gujaf-274	164	111	.	.	PUNCT
gujaf-274	165	1	this	this	DET
gujaf-274	165	2	research	research	NOUN
gujaf-274	165	3	used	use	VERB
gujaf-274	165	4	a	a	DET
gujaf-274	165	5	quantitative	quantitative	ADJ
gujaf-274	165	6	approach	approach	NOUN
gujaf-274	165	7	focused	focus	VERB
gujaf-274	165	8	on	on	ADP
gujaf-274	165	9	secondary	secondary	ADJ
gujaf-274	165	10	data	datum	NOUN
gujaf-274	165	11	collection	collection	NOUN
gujaf-274	165	12	to	to	PART
gujaf-274	165	13	assess	assess	VERB
gujaf-274	165	14	the	the	DET
gujaf-274	165	15	effect	effect	NOUN
gujaf-274	165	16	,	,	PUNCT
gujaf-274	165	17	and	and	CCONJ
gujaf-274	165	18	the	the	DET
gujaf-274	165	19	data	datum	NOUN
gujaf-274	165	20	was	be	AUX
gujaf-274	165	21	evaluated	evaluate	VERB
gujaf-274	165	22	using	use	VERB
gujaf-274	165	23	ordinary	ordinary	ADJ
gujaf-274	165	24	least	least	ADJ
gujaf-274	165	25	squares	square	NOUN
gujaf-274	165	26	.	.	PUNCT
gujaf-274	166	1	the	the	DET
gujaf-274	166	2	population	population	NOUN
gujaf-274	166	3	for	for	ADP
gujaf-274	166	4	this	this	DET
gujaf-274	166	5	research	research	NOUN
gujaf-274	166	6	is	be	AUX
gujaf-274	166	7	multinational	multinational	ADJ
gujaf-274	166	8	energy	energy	NOUN
gujaf-274	166	9	companies	company	NOUN
gujaf-274	166	10	that	that	PRON
gujaf-274	166	11	has	have	VERB
gujaf-274	166	12	the	the	DET
gujaf-274	166	13	largest	large	ADJ
gujaf-274	166	14	250	250	NUM
gujaf-274	166	15	corporations	corporation	NOUN
gujaf-274	166	16	in	in	ADP
gujaf-274	166	17	the	the	DET
gujaf-274	166	18	world	world	NOUN
gujaf-274	166	19	for	for	ADP
gujaf-274	166	20	each	each	PRON
gujaf-274	166	21	of	of	ADP
gujaf-274	166	22	the	the	DET
gujaf-274	166	23	years	year	NOUN
gujaf-274	166	24	2016	2016	NUM
gujaf-274	166	25	,	,	PUNCT
gujaf-274	166	26	2017	2017	NUM
gujaf-274	166	27	,	,	PUNCT
gujaf-274	166	28	and	and	CCONJ
gujaf-274	166	29	2018	2018	NUM
gujaf-274	166	30	.	.	PUNCT
gujaf-274	167	1	the	the	DET
gujaf-274	167	2	impact	impact	NOUN
gujaf-274	167	3	of	of	ADP
gujaf-274	167	4	csr	csr	NOUN
gujaf-274	167	5	reporting	reporting	NOUN
gujaf-274	167	6	on	on	ADP
gujaf-274	167	7	firm	firm	ADJ
gujaf-274	167	8	results	result	NOUN
gujaf-274	167	9	and	and	CCONJ
gujaf-274	167	10	board	board	NOUN
gujaf-274	167	11	independence	independence	NOUN
gujaf-274	167	12	is	be	AUX
gujaf-274	167	13	not	not	PART
gujaf-274	167	14	significant	significant	ADJ
gujaf-274	167	15	,	,	PUNCT
gujaf-274	167	16	according	accord	VERB
gujaf-274	167	17	to	to	ADP
gujaf-274	167	18	this	this	DET
gujaf-274	167	19	report	report	NOUN
gujaf-274	167	20	.	.	PUNCT
gujaf-274	168	1	as	as	ADP
gujaf-274	168	2	a	a	DET
gujaf-274	168	3	result	result	NOUN
gujaf-274	168	4	,	,	PUNCT
gujaf-274	168	5	board	board	NOUN
gujaf-274	168	6	size	size	NOUN
gujaf-274	168	7	and	and	CCONJ
gujaf-274	168	8	the	the	DET
gujaf-274	168	9	gender	gender	NOUN
gujaf-274	168	10	diversity	diversity	NOUN
gujaf-274	168	11	have	have	VERB
gujaf-274	168	12	a	a	DET
gujaf-274	168	13	remarkable	remarkable	ADJ
gujaf-274	168	14	impact	impact	NOUN
gujaf-274	168	15	on	on	ADP
gujaf-274	168	16	organizational	organizational	ADJ
gujaf-274	168	17	success	success	NOUN
gujaf-274	168	18	.	.	PUNCT
gujaf-274	169	1	rao	rao	NOUN
gujaf-274	169	2	and	and	CCONJ
gujaf-274	169	3	tilt	tilt	NOUN
gujaf-274	169	4	(	(	PUNCT
gujaf-274	169	5	2016	2016	NUM
gujaf-274	169	6	)	)	PUNCT
gujaf-274	169	7	investigated	investigate	VERB
gujaf-274	169	8	the	the	DET
gujaf-274	169	9	link	link	NOUN
gujaf-274	169	10	between	between	ADP
gujaf-274	169	11	gender	gender	NOUN
gujaf-274	169	12	diversity	diversity	NOUN
gujaf-274	169	13	,	,	PUNCT
gujaf-274	169	14	and	and	CCONJ
gujaf-274	169	15	csr	csr	NOUN
gujaf-274	169	16	reporting	reporting	NOUN
gujaf-274	169	17	of	of	ADP
gujaf-274	169	18	australia	australia	PROPN
gujaf-274	169	19	's	's	PART
gujaf-274	169	20	largest	large	ADJ
gujaf-274	169	21	150	150	NUM
gujaf-274	169	22	publicly	publicly	ADV
gujaf-274	169	23	traded	trade	VERB
gujaf-274	169	24	firms	firm	NOUN
gujaf-274	169	25	.	.	PUNCT
gujaf-274	170	1	over	over	ADP
gujaf-274	170	2	a	a	DET
gujaf-274	170	3	three	three	NUM
gujaf-274	170	4	-	-	PUNCT
gujaf-274	170	5	year	year	NOUN
gujaf-274	170	6	cycle	cycle	NOUN
gujaf-274	170	7	from	from	ADP
gujaf-274	170	8	2009	2009	NUM
gujaf-274	170	9	to	to	ADP
gujaf-274	170	10	2011	2011	NUM
gujaf-274	170	11	.	.	PUNCT
gujaf-274	171	1	due	due	ADP
gujaf-274	171	2	to	to	ADP
gujaf-274	171	3	financial	financial	ADJ
gujaf-274	171	4	problems	problem	NOUN
gujaf-274	171	5	,	,	PUNCT
gujaf-274	171	6	mergers	merger	NOUN
gujaf-274	171	7	,	,	PUNCT
gujaf-274	171	8	and	and	CCONJ
gujaf-274	171	9	takeovers	takeover	NOUN
gujaf-274	171	10	,	,	PUNCT
gujaf-274	171	11	35	35	NUM
gujaf-274	171	12	businesses	business	NOUN
gujaf-274	171	13	were	be	AUX
gujaf-274	171	14	shut	shut	VERB
gujaf-274	171	15	down	down	ADP
gujaf-274	171	16	.	.	PUNCT
gujaf-274	172	1	over	over	ADP
gujaf-274	172	2	a	a	DET
gujaf-274	172	3	three	three	NUM
gujaf-274	172	4	-	-	PUNCT
gujaf-274	172	5	year	year	NOUN
gujaf-274	172	6	cycle	cycle	NOUN
gujaf-274	172	7	,	,	PUNCT
gujaf-274	172	8	the	the	DET
gujaf-274	172	9	final	final	ADJ
gujaf-274	172	10	survey	survey	NOUN
gujaf-274	172	11	included	include	VERB
gujaf-274	172	12	115	115	NUM
gujaf-274	172	13	businesses	business	NOUN
gujaf-274	172	14	,	,	PUNCT
gujaf-274	172	15	yielding	yield	VERB
gujaf-274	172	16	345	345	NUM
gujaf-274	172	17	observations	observation	NOUN
gujaf-274	172	18	.	.	PUNCT
gujaf-274	173	1	the	the	DET
gujaf-274	173	2	relationships	relationship	NOUN
gujaf-274	173	3	were	be	AUX
gujaf-274	173	4	investigated	investigate	VERB
gujaf-274	173	5	using	use	VERB
gujaf-274	173	6	regression	regression	NOUN
gujaf-274	173	7	analysis	analysis	NOUN
gujaf-274	173	8	with	with	ADP
gujaf-274	173	9	panel	panel	NOUN
gujaf-274	173	10	results	result	NOUN
gujaf-274	173	11	.	.	PUNCT
gujaf-274	174	1	findings	finding	NOUN
gujaf-274	174	2	revealed	reveal	VERB
gujaf-274	174	3	that	that	SCONJ
gujaf-274	174	4	board	board	NOUN
gujaf-274	174	5	gender	gender	NOUN
gujaf-274	174	6	,	,	PUNCT
gujaf-274	174	7	tenure	tenure	NOUN
gujaf-274	174	8	have	have	VERB
gujaf-274	174	9	the	the	DET
gujaf-274	174	10	capacity	capacity	NOUN
gujaf-274	174	11	to	to	PART
gujaf-274	174	12	affect	affect	VERB
gujaf-274	174	13	csr	csr	NOUN
gujaf-274	174	14	reporting	reporting	NOUN
gujaf-274	174	15	.	.	PUNCT
gujaf-274	175	1	however	however	ADV
gujaf-274	175	2	,	,	PUNCT
gujaf-274	175	3	both	both	CCONJ
gujaf-274	175	4	independence	independence	NOUN
gujaf-274	175	5	and	and	CCONJ
gujaf-274	175	6	size	size	NOUN
gujaf-274	175	7	of	of	ADP
gujaf-274	175	8	the	the	DET
gujaf-274	175	9	board	board	NOUN
gujaf-274	175	10	have	have	VERB
gujaf-274	175	11	no	no	DET
gujaf-274	175	12	significant	significant	ADJ
gujaf-274	175	13	association	association	NOUN
gujaf-274	175	14	with	with	ADP
gujaf-274	175	15	csr	csr	PROPN
gujaf-274	175	16	.	.	PROPN
gujaf-274	175	17	however	however	ADV
gujaf-274	175	18	,	,	PUNCT
gujaf-274	175	19	the	the	DET
gujaf-274	175	20	study	study	NOUN
gujaf-274	175	21	covered	cover	VERB
gujaf-274	175	22	a	a	DET
gujaf-274	175	23	three	three	NUM
gujaf-274	175	24	-	-	PUNCT
gujaf-274	175	25	year	year	NOUN
gujaf-274	175	26	period	period	NOUN
gujaf-274	175	27	that	that	PRON
gujaf-274	175	28	could	could	AUX
gujaf-274	175	29	be	be	AUX
gujaf-274	175	30	extended	extend	VERB
gujaf-274	175	31	.	.	PUNCT
gujaf-274	176	1	muttakin	muttakin	PROPN
gujaf-274	176	2	(	(	PUNCT
gujaf-274	176	3	2016	2016	NUM
gujaf-274	176	4	)	)	PUNCT
gujaf-274	176	5	investigated	investigate	VERB
gujaf-274	176	6	the	the	DET
gujaf-274	176	7	relation	relation	NOUN
gujaf-274	176	8	between	between	ADP
gujaf-274	176	9	director	director	NOUN
gujaf-274	176	10	diversity	diversity	NOUN
gujaf-274	176	11	on	on	ADP
gujaf-274	176	12	level	level	NOUN
gujaf-274	176	13	of	of	ADP
gujaf-274	176	14	csr	csr	NOUN
gujaf-274	176	15	disclosures	disclosure	NOUN
gujaf-274	176	16	in	in	ADP
gujaf-274	176	17	a	a	DET
gujaf-274	176	18	developed	develop	VERB
gujaf-274	176	19	country	country	NOUN
gujaf-274	176	20	background	background	NOUN
gujaf-274	176	21	for	for	ADP
gujaf-274	176	22	the	the	DET
gujaf-274	176	23	years	year	NOUN
gujaf-274	176	24	2005	2005	NUM
gujaf-274	176	25	to	to	ADP
gujaf-274	176	26	2009	2009	NUM
gujaf-274	176	27	.	.	PUNCT
gujaf-274	177	1	the	the	DET
gujaf-274	177	2	dataset	dataset	NOUN
gujaf-274	177	3	contains	contain	VERB
gujaf-274	177	4	116	116	NUM
gujaf-274	177	5	publicly	publicly	ADV
gujaf-274	177	6	traded	trade	VERB
gujaf-274	177	7	bangladeshi	bangladeshi	ADJ
gujaf-274	177	8	non	non	ADJ
gujaf-274	177	9	-	-	ADJ
gujaf-274	177	10	financial	financial	ADJ
gujaf-274	177	11	firms	firm	NOUN
gujaf-274	177	12	.	.	PUNCT
gujaf-274	178	1	data	datum	NOUN
gujaf-274	178	2	were	be	AUX
gujaf-274	178	3	source	source	NOUN
gujaf-274	178	4	using	use	VERB
gujaf-274	178	5	csr	csr	NOUN
gujaf-274	178	6	disclosure	disclosure	NOUN
gujaf-274	178	7	checklist	checklist	NOUN
gujaf-274	178	8	on	on	ADP
gujaf-274	178	9	annual	annual	ADJ
gujaf-274	178	10	reports	report	NOUN
gujaf-274	178	11	,	,	PUNCT
gujaf-274	178	12	and	and	CCONJ
gujaf-274	178	13	multiple	multiple	ADJ
gujaf-274	178	14	regression	regression	NOUN
gujaf-274	178	15	was	be	AUX
gujaf-274	178	16	employed	employ	VERB
gujaf-274	178	17	in	in	ADP
gujaf-274	178	18	looking	look	VERB
gujaf-274	178	19	into	into	ADP
gujaf-274	178	20	the	the	DET
gujaf-274	178	21	connection	connection	NOUN
gujaf-274	178	22	.	.	PUNCT
gujaf-274	179	1	the	the	DET
gujaf-274	179	2	findings	finding	NOUN
gujaf-274	179	3	show	show	VERB
gujaf-274	179	4	that	that	SCONJ
gujaf-274	179	5	female	female	ADJ
gujaf-274	179	6	directorship	directorship	NOUN
gujaf-274	179	7	have	have	VERB
gujaf-274	179	8	an	an	DET
gujaf-274	179	9	inverse	inverse	NOUN
gujaf-274	179	10	relationship	relationship	NOUN
gujaf-274	179	11	with	with	ADP
gujaf-274	179	12	csr	csr	NOUN
gujaf-274	179	13	,	,	PUNCT
gujaf-274	179	14	while	while	SCONJ
gujaf-274	179	15	foreign	foreign	ADJ
gujaf-274	179	16	directors	director	NOUN
gujaf-274	179	17	has	have	VERB
gujaf-274	179	18	a	a	DET
gujaf-274	179	19	positive	positive	ADJ
gujaf-274	179	20	relationship	relationship	NOUN
gujaf-274	179	21	with	with	ADP
gujaf-274	179	22	csr	csr	PROPN
gujaf-274	179	23	.	.	PROPN
gujaf-274	179	24	however	however	ADV
gujaf-274	179	25	,	,	PUNCT
gujaf-274	179	26	the	the	DET
gujaf-274	179	27	effect	effect	NOUN
gujaf-274	179	28	of	of	ADP
gujaf-274	179	29	gender	gender	NOUN
gujaf-274	179	30	diversity	diversity	NOUN
gujaf-274	179	31	on	on	ADP
gujaf-274	179	32	firm	firm	ADJ
gujaf-274	179	33	csr	csr	NOUN
gujaf-274	179	34	may	may	AUX
gujaf-274	179	35	vary	vary	VERB
gujaf-274	179	36	between	between	ADP
gujaf-274	179	37	emerging	emerge	VERB
gujaf-274	179	38	and	and	CCONJ
gujaf-274	179	39	industrialized	industrialized	ADJ
gujaf-274	179	40	countries	country	NOUN
gujaf-274	179	41	,	,	PUNCT
gujaf-274	179	42	with	with	ADP
gujaf-274	179	43	the	the	DET
gujaf-274	179	44	latter	latter	ADJ
gujaf-274	179	45	becoming	become	VERB
gujaf-274	179	46	somewhat	somewhat	ADV
gujaf-274	179	47	hampered	hamper	VERB
gujaf-274	179	48	.	.	PUNCT
gujaf-274	180	1	ghabayen	ghabayen	NOUN
gujaf-274	180	2	et	et	PROPN
gujaf-274	180	3	al	al	PROPN
gujaf-274	180	4	.	.	PROPN
gujaf-274	180	5	,	,	PUNCT
gujaf-274	180	6	(	(	PUNCT
gujaf-274	180	7	2016	2016	NUM
gujaf-274	180	8	)	)	PUNCT
gujaf-274	180	9	examined	examine	VERB
gujaf-274	180	10	the	the	DET
gujaf-274	180	11	linkage	linkage	NOUN
gujaf-274	180	12	between	between	ADP
gujaf-274	180	13	board	board	NOUN
gujaf-274	180	14	composition	composition	NOUN
gujaf-274	180	15	and	and	CCONJ
gujaf-274	180	16	the	the	DET
gujaf-274	180	17	level	level	NOUN
gujaf-274	180	18	of	of	ADP
gujaf-274	180	19	csr	csr	NOUN
gujaf-274	180	20	disclosure	disclosure	NOUN
gujaf-274	180	21	.	.	PUNCT
gujaf-274	181	1	the	the	DET
gujaf-274	181	2	dataset	dataset	NOUN
gujaf-274	181	3	was	be	AUX
gujaf-274	181	4	based	base	VERB
gujaf-274	181	5	on	on	ADP
gujaf-274	181	6	jordanian	jordanian	ADJ
gujaf-274	181	7	banking	banking	NOUN
gujaf-274	181	8	sector	sector	NOUN
gujaf-274	181	9	over	over	ADP
gujaf-274	181	10	a	a	DET
gujaf-274	181	11	10	10	NUM
gujaf-274	181	12	-	-	PUNCT
gujaf-274	181	13	year	year	NOUN
gujaf-274	181	14	span	span	NOUN
gujaf-274	181	15	with	with	ADP
gujaf-274	181	16	a	a	DET
gujaf-274	181	17	sample	sample	NOUN
gujaf-274	181	18	of	of	ADP
gujaf-274	181	19	147	147	NUM
gujaf-274	181	20	banks	bank	NOUN
gujaf-274	181	21	/	/	SYM
gujaf-274	181	22	years	year	NOUN
gujaf-274	181	23	(	(	PUNCT
gujaf-274	181	24	2004	2004	NUM
gujaf-274	181	25	-	-	SYM
gujaf-274	181	26	2013	2013	NUM
gujaf-274	181	27	)	)	PUNCT
gujaf-274	181	28	.	.	PUNCT
gujaf-274	182	1	regression	regression	NOUN
gujaf-274	182	2	technique	technique	NOUN
gujaf-274	182	3	gusau	gusau	ADJ
gujaf-274	182	4	journal	journal	NOUN
gujaf-274	182	5	of	of	ADP
gujaf-274	182	6	accounting	accounting	NOUN
gujaf-274	182	7	and	and	CCONJ
gujaf-274	182	8	finance	finance	NOUN
gujaf-274	182	9	,	,	PUNCT
gujaf-274	182	10	vol	vol	NOUN
gujaf-274	182	11	.	.	PROPN
gujaf-274	182	12	5	5	NUM
gujaf-274	182	13	,	,	PUNCT
gujaf-274	182	14	issue	issue	NOUN
gujaf-274	182	15	1	1	NUM
gujaf-274	182	16	,	,	PUNCT
gujaf-274	182	17	april	april	PROPN
gujaf-274	182	18	,	,	PUNCT
gujaf-274	182	19	2024	2024	NUM
gujaf-274	182	20	26	26	NUM
gujaf-274	182	21	was	be	AUX
gujaf-274	182	22	employed	employ	VERB
gujaf-274	182	23	to	to	PART
gujaf-274	182	24	test	test	VERB
gujaf-274	182	25	the	the	DET
gujaf-274	182	26	theories	theory	NOUN
gujaf-274	182	27	that	that	PRON
gujaf-274	182	28	have	have	AUX
gujaf-274	182	29	been	be	AUX
gujaf-274	182	30	established	establish	VERB
gujaf-274	182	31	.	.	PUNCT
gujaf-274	183	1	a	a	DET
gujaf-274	183	2	correlation	correlation	NOUN
gujaf-274	183	3	between	between	ADP
gujaf-274	183	4	a	a	DET
gujaf-274	183	5	larger	large	ADJ
gujaf-274	183	6	board	board	NOUN
gujaf-274	183	7	of	of	ADP
gujaf-274	183	8	directors	director	NOUN
gujaf-274	183	9	and	and	CCONJ
gujaf-274	183	10	a	a	DET
gujaf-274	183	11	greater	great	ADJ
gujaf-274	183	12	level	level	NOUN
gujaf-274	183	13	of	of	ADP
gujaf-274	183	14	disclosure	disclosure	NOUN
gujaf-274	183	15	was	be	AUX
gujaf-274	183	16	shown	show	VERB
gujaf-274	183	17	.	.	PUNCT
gujaf-274	184	1	low	low	ADJ
gujaf-274	184	2	disclosure	disclosure	NOUN
gujaf-274	184	3	,	,	PUNCT
gujaf-274	184	4	on	on	ADP
gujaf-274	184	5	the	the	DET
gujaf-274	184	6	other	other	ADJ
gujaf-274	184	7	hand	hand	NOUN
gujaf-274	184	8	,	,	PUNCT
gujaf-274	184	9	is	be	AUX
gujaf-274	184	10	related	relate	VERB
gujaf-274	184	11	to	to	ADP
gujaf-274	184	12	a	a	DET
gujaf-274	184	13	higher	high	ADJ
gujaf-274	184	14	ratio	ratio	NOUN
gujaf-274	184	15	of	of	ADP
gujaf-274	184	16	independent	independent	ADJ
gujaf-274	184	17	directors	director	NOUN
gujaf-274	184	18	.	.	PUNCT
gujaf-274	185	1	furthermore	furthermore	ADV
gujaf-274	185	2	,	,	PUNCT
gujaf-274	185	3	it	it	PRON
gujaf-274	185	4	has	have	AUX
gujaf-274	185	5	been	be	AUX
gujaf-274	185	6	discovered	discover	VERB
gujaf-274	185	7	that	that	SCONJ
gujaf-274	185	8	a	a	DET
gujaf-274	185	9	woman	woman	NOUN
gujaf-274	185	10	director	director	NOUN
gujaf-274	185	11	has	have	VERB
gujaf-274	185	12	a	a	DET
gujaf-274	185	13	negative	negative	ADJ
gujaf-274	185	14	impact	impact	NOUN
gujaf-274	185	15	on	on	ADP
gujaf-274	185	16	the	the	DET
gujaf-274	185	17	extent	extent	NOUN
gujaf-274	185	18	of	of	ADP
gujaf-274	185	19	transparency	transparency	NOUN
gujaf-274	185	20	.	.	PUNCT
gujaf-274	186	1	in	in	ADP
gujaf-274	186	2	addition	addition	NOUN
gujaf-274	186	3	,	,	PUNCT
gujaf-274	186	4	giannarakis	giannarakis	X
gujaf-274	186	5	(	(	PUNCT
gujaf-274	186	6	2014	2014	NUM
gujaf-274	186	7	)	)	PUNCT
gujaf-274	186	8	looked	look	VERB
gujaf-274	186	9	at	at	ADP
gujaf-274	186	10	the	the	DET
gujaf-274	186	11	association	association	NOUN
gujaf-274	186	12	between	between	ADP
gujaf-274	186	13	governance	governance	NOUN
gujaf-274	186	14	mechanisms	mechanism	NOUN
gujaf-274	186	15	and	and	CCONJ
gujaf-274	186	16	csr	csr	NOUN
gujaf-274	186	17	.	.	NOUN
gujaf-274	186	18	corporate	corporate	ADJ
gujaf-274	186	19	mechanism	mechanism	NOUN
gujaf-274	186	20	variables	variable	NOUN
gujaf-274	186	21	examined	examine	VERB
gujaf-274	186	22	includes	include	VERB
gujaf-274	186	23	board	board	NOUN
gujaf-274	186	24	size	size	NOUN
gujaf-274	186	25	,	,	PUNCT
gujaf-274	186	26	gender	gender	NOUN
gujaf-274	186	27	diversity	diversity	NOUN
gujaf-274	186	28	and	and	CCONJ
gujaf-274	186	29	board	board	NOUN
gujaf-274	186	30	composition	composition	NOUN
gujaf-274	186	31	and	and	CCONJ
gujaf-274	186	32	board	board	NOUN
gujaf-274	186	33	activity	activity	NOUN
gujaf-274	186	34	.	.	PUNCT
gujaf-274	187	1	data	datum	NOUN
gujaf-274	187	2	were	be	AUX
gujaf-274	187	3	collected	collect	VERB
gujaf-274	187	4	on	on	ADP
gujaf-274	187	5	100	100	NUM
gujaf-274	187	6	sampled	sample	VERB
gujaf-274	187	7	of	of	ADP
gujaf-274	187	8	listed	list	VERB
gujaf-274	187	9	firms	firm	NOUN
gujaf-274	187	10	in	in	ADP
gujaf-274	187	11	us	we	PRON
gujaf-274	187	12	for	for	ADP
gujaf-274	187	13	the	the	DET
gujaf-274	187	14	financial	financial	ADJ
gujaf-274	187	15	year	year	NOUN
gujaf-274	187	16	2011	2011	NUM
gujaf-274	187	17	.	.	PUNCT
gujaf-274	188	1	findings	finding	NOUN
gujaf-274	188	2	from	from	ADP
gujaf-274	188	3	the	the	DET
gujaf-274	188	4	regression	regression	NOUN
gujaf-274	188	5	shows	show	VERB
gujaf-274	188	6	that	that	SCONJ
gujaf-274	188	7	board	board	NOUN
gujaf-274	188	8	activity	activity	NOUN
gujaf-274	188	9	to	to	ADP
gujaf-274	188	10	csr	csr	NOUN
gujaf-274	188	11	has	have	VERB
gujaf-274	188	12	a	a	DET
gujaf-274	188	13	positive	positive	ADJ
gujaf-274	188	14	influence	influence	NOUN
gujaf-274	188	15	on	on	ADP
gujaf-274	188	16	csr	csr	NOUN
gujaf-274	188	17	disclosure	disclosure	NOUN
gujaf-274	188	18	level	level	NOUN
gujaf-274	188	19	.	.	PUNCT
gujaf-274	189	1	however	however	ADV
gujaf-274	189	2	,	,	PUNCT
gujaf-274	189	3	the	the	DET
gujaf-274	189	4	time	time	NOUN
gujaf-274	189	5	effect	effect	NOUN
gujaf-274	189	6	was	be	AUX
gujaf-274	189	7	not	not	PART
gujaf-274	189	8	considered	consider	VERB
gujaf-274	189	9	.	.	PUNCT
gujaf-274	190	1	it	it	PRON
gujaf-274	190	2	can	can	AUX
gujaf-274	190	3	be	be	AUX
gujaf-274	190	4	improved	improve	VERB
gujaf-274	190	5	on	on	ADP
gujaf-274	190	6	by	by	ADP
gujaf-274	190	7	extending	extend	VERB
gujaf-274	190	8	the	the	DET
gujaf-274	190	9	number	number	NOUN
gujaf-274	190	10	of	of	ADP
gujaf-274	190	11	years	year	NOUN
gujaf-274	190	12	.	.	PUNCT
gujaf-274	191	1	the	the	DET
gujaf-274	191	2	impact	impact	NOUN
gujaf-274	191	3	of	of	ADP
gujaf-274	191	4	the	the	DET
gujaf-274	191	5	board	board	NOUN
gujaf-274	191	6	composition	composition	NOUN
gujaf-274	191	7	in	in	ADP
gujaf-274	191	8	the	the	DET
gujaf-274	191	9	implementation	implementation	NOUN
gujaf-274	191	10	of	of	ADP
gujaf-274	191	11	the	the	DET
gujaf-274	191	12	gri	gri	PROPN
gujaf-274	191	13	guideline	guideline	NOUN
gujaf-274	191	14	for	for	ADP
gujaf-274	191	15	dissemination	dissemination	NOUN
gujaf-274	191	16	of	of	ADP
gujaf-274	191	17	knowledge	knowledge	NOUN
gujaf-274	191	18	was	be	AUX
gujaf-274	191	19	examined	examine	VERB
gujaf-274	191	20	by	by	ADP
gujaf-274	191	21	fuente	fuente	NOUN
gujaf-274	191	22	et	et	PROPN
gujaf-274	191	23	al	al	PROPN
gujaf-274	191	24	.	.	PROPN
gujaf-274	191	25	,	,	PUNCT
gujaf-274	191	26	(	(	PUNCT
gujaf-274	191	27	2016	2016	NUM
gujaf-274	191	28	)	)	PUNCT
gujaf-274	191	29	.	.	PUNCT
gujaf-274	192	1	the	the	DET
gujaf-274	192	2	population	population	NOUN
gujaf-274	192	3	made	make	VERB
gujaf-274	192	4	up	up	ADP
gujaf-274	192	5	of	of	ADP
gujaf-274	192	6	169	169	NUM
gujaf-274	192	7	spanish	spanish	ADJ
gujaf-274	192	8	firms	firm	NOUN
gujaf-274	192	9	,	,	PUNCT
gujaf-274	192	10	of	of	ADP
gujaf-274	192	11	which	which	PRON
gujaf-274	192	12	118	118	NUM
gujaf-274	192	13	quoted	quote	VERB
gujaf-274	192	14	on	on	ADP
gujaf-274	192	15	the	the	DET
gujaf-274	192	16	madrid	madrid	PROPN
gujaf-274	192	17	stock	stock	PROPN
gujaf-274	192	18	exchange	exchange	PROPN
gujaf-274	192	19	were	be	AUX
gujaf-274	192	20	chosen	choose	VERB
gujaf-274	192	21	.	.	PUNCT
gujaf-274	193	1	due	due	ADP
gujaf-274	193	2	to	to	ADP
gujaf-274	193	3	lack	lack	NOUN
gujaf-274	193	4	of	of	ADP
gujaf-274	193	5	data	datum	NOUN
gujaf-274	193	6	for	for	ADP
gujaf-274	193	7	the	the	DET
gujaf-274	193	8	whole	whole	ADJ
gujaf-274	193	9	time	time	NOUN
gujaf-274	193	10	studied	study	VERB
gujaf-274	193	11	,	,	PUNCT
gujaf-274	193	12	20	20	NUM
gujaf-274	193	13	businesses	business	NOUN
gujaf-274	193	14	were	be	AUX
gujaf-274	193	15	eliminated	eliminate	VERB
gujaf-274	193	16	.	.	PUNCT
gujaf-274	194	1	financial	financial	ADJ
gujaf-274	194	2	information	information	NOUN
gujaf-274	194	3	was	be	AUX
gujaf-274	194	4	then	then	ADV
gujaf-274	194	5	collected	collect	VERB
gujaf-274	194	6	via	via	ADP
gujaf-274	194	7	the	the	DET
gujaf-274	194	8	thomson	thomson	PROPN
gujaf-274	194	9	reuters	reuters	PROPN
gujaf-274	194	10	data	data	PROPN
gujaf-274	194	11	base	base	NOUN
gujaf-274	194	12	.	.	PUNCT
gujaf-274	195	1	the	the	DET
gujaf-274	195	2	final	final	ADJ
gujaf-274	195	3	selection	selection	NOUN
gujaf-274	195	4	included	include	VERB
gujaf-274	195	5	98	98	NUM
gujaf-274	195	6	spanish	spanish	ADJ
gujaf-274	195	7	companies	company	NOUN
gujaf-274	195	8	from	from	ADP
gujaf-274	195	9	2004	2004	NUM
gujaf-274	195	10	to	to	ADP
gujaf-274	195	11	2010	2010	NUM
gujaf-274	195	12	,	,	PUNCT
gujaf-274	195	13	yielding	yield	VERB
gujaf-274	195	14	a	a	DET
gujaf-274	195	15	data	data	NOUN
gujaf-274	195	16	panel	panel	NOUN
gujaf-274	195	17	of	of	ADP
gujaf-274	195	18	686	686	NUM
gujaf-274	195	19	observations	observation	NOUN
gujaf-274	195	20	.	.	PUNCT
gujaf-274	196	1	the	the	DET
gujaf-274	196	2	findings	finding	NOUN
gujaf-274	196	3	revealed	reveal	VERB
gujaf-274	196	4	that	that	SCONJ
gujaf-274	196	5	corporate	corporate	ADJ
gujaf-274	196	6	sustainability	sustainability	NOUN
gujaf-274	196	7	disclosure	disclosure	NOUN
gujaf-274	196	8	is	be	AUX
gujaf-274	196	9	closely	closely	ADV
gujaf-274	196	10	related	relate	VERB
gujaf-274	196	11	to	to	ADP
gujaf-274	196	12	the	the	DET
gujaf-274	196	13	independence	independence	NOUN
gujaf-274	196	14	and	and	CCONJ
gujaf-274	196	15	female	female	ADJ
gujaf-274	196	16	composition	composition	NOUN
gujaf-274	196	17	on	on	ADP
gujaf-274	196	18	the	the	DET
gujaf-274	196	19	board	board	NOUN
gujaf-274	196	20	of	of	ADP
gujaf-274	196	21	directors	director	NOUN
gujaf-274	196	22	,	,	PUNCT
gujaf-274	196	23	as	as	ADV
gujaf-274	196	24	well	well	ADV
gujaf-274	196	25	as	as	ADP
gujaf-274	196	26	the	the	DET
gujaf-274	196	27	establishment	establishment	NOUN
gujaf-274	196	28	of	of	ADP
gujaf-274	196	29	a	a	DET
gujaf-274	196	30	dedicated	dedicated	ADJ
gujaf-274	196	31	csr	csr	NOUN
gujaf-274	196	32	committee	committee	NOUN
gujaf-274	196	33	.	.	PUNCT
gujaf-274	197	1	selcuk	selcuk	NOUN
gujaf-274	197	2	and	and	CCONJ
gujaf-274	197	3	kiymaz	kiymaz	NOUN
gujaf-274	197	4	(	(	PUNCT
gujaf-274	197	5	2017	2017	NUM
gujaf-274	197	6	)	)	PUNCT
gujaf-274	197	7	looked	look	VERB
gujaf-274	197	8	at	at	ADP
gujaf-274	197	9	the	the	DET
gujaf-274	197	10	correlation	correlation	NOUN
gujaf-274	197	11	between	between	ADP
gujaf-274	197	12	csr	csr	NOUN
gujaf-274	197	13	and	and	CCONJ
gujaf-274	197	14	the	the	DET
gujaf-274	197	15	performance	performance	NOUN
gujaf-274	197	16	of	of	ADP
gujaf-274	197	17	companies	company	NOUN
gujaf-274	197	18	listed	list	VERB
gujaf-274	197	19	on	on	ADP
gujaf-274	197	20	the	the	DET
gujaf-274	197	21	istanbul	istanbul	PROPN
gujaf-274	197	22	stock	stock	PROPN
gujaf-274	197	23	exchange	exchange	PROPN
gujaf-274	197	24	.	.	PUNCT
gujaf-274	198	1	the	the	DET
gujaf-274	198	2	analysis	analysis	NOUN
gujaf-274	198	3	utilizes	utilize	VERB
gujaf-274	198	4	a	a	DET
gujaf-274	198	5	sample	sample	NOUN
gujaf-274	198	6	size	size	NOUN
gujaf-274	198	7	of	of	ADP
gujaf-274	198	8	341	341	NUM
gujaf-274	198	9	companies	company	NOUN
gujaf-274	198	10	per	per	ADP
gujaf-274	198	11	year	year	NOUN
gujaf-274	198	12	of	of	ADP
gujaf-274	198	13	observation	observation	NOUN
gujaf-274	198	14	for	for	ADP
gujaf-274	198	15	a	a	DET
gujaf-274	198	16	total	total	NOUN
gujaf-274	198	17	of	of	ADP
gujaf-274	198	18	1023	1023	NUM
gujaf-274	198	19	firms	firm	NOUN
gujaf-274	198	20	.	.	PUNCT
gujaf-274	199	1	data	datum	NOUN
gujaf-274	199	2	was	be	AUX
gujaf-274	199	3	obtained	obtain	VERB
gujaf-274	199	4	from	from	ADP
gujaf-274	199	5	a	a	DET
gujaf-274	199	6	secondary	secondary	ADJ
gujaf-274	199	7	source	source	NOUN
gujaf-274	199	8	through	through	ADP
gujaf-274	199	9	an	an	DET
gujaf-274	199	10	annual	annual	ADJ
gujaf-274	199	11	report	report	NOUN
gujaf-274	199	12	,	,	PUNCT
gujaf-274	199	13	and	and	CCONJ
gujaf-274	199	14	content	content	NOUN
gujaf-274	199	15	analysis	analysis	NOUN
gujaf-274	199	16	was	be	AUX
gujaf-274	199	17	used	use	VERB
gujaf-274	199	18	to	to	PART
gujaf-274	199	19	interpret	interpret	VERB
gujaf-274	199	20	it	it	PRON
gujaf-274	199	21	.	.	PUNCT
gujaf-274	200	1	the	the	DET
gujaf-274	200	2	findings	finding	NOUN
gujaf-274	200	3	revealed	reveal	VERB
gujaf-274	200	4	a	a	DET
gujaf-274	200	5	negative	negative	ADJ
gujaf-274	200	6	correlation	correlation	NOUN
gujaf-274	200	7	between	between	ADP
gujaf-274	200	8	csr	csr	NOUN
gujaf-274	200	9	and	and	CCONJ
gujaf-274	200	10	financial	financial	ADJ
gujaf-274	200	11	performance	performance	NOUN
gujaf-274	200	12	.	.	PUNCT
gujaf-274	201	1	after	after	ADP
gujaf-274	201	2	accounting	account	VERB
gujaf-274	201	3	for	for	ADP
gujaf-274	201	4	debt	debt	NOUN
gujaf-274	201	5	and	and	CCONJ
gujaf-274	201	6	company	company	NOUN
gujaf-274	201	7	size	size	NOUN
gujaf-274	201	8	,	,	PUNCT
gujaf-274	201	9	we	we	PRON
gujaf-274	201	10	learn	learn	VERB
gujaf-274	201	11	that	that	SCONJ
gujaf-274	201	12	although	although	SCONJ
gujaf-274	201	13	heavily	heavily	ADV
gujaf-274	201	14	leveraged	leveraged	ADJ
gujaf-274	201	15	companies	company	NOUN
gujaf-274	201	16	are	be	AUX
gujaf-274	201	17	less	less	ADV
gujaf-274	201	18	productive	productive	ADJ
gujaf-274	201	19	,	,	PUNCT
gujaf-274	201	20	larger	large	ADJ
gujaf-274	201	21	firms	firm	NOUN
gujaf-274	201	22	are	be	AUX
gujaf-274	201	23	more	more	ADV
gujaf-274	201	24	profitable	profitable	ADJ
gujaf-274	201	25	.	.	PUNCT
gujaf-274	202	1	finally	finally	ADV
gujaf-274	202	2	,	,	PUNCT
gujaf-274	202	3	no	no	DET
gujaf-274	202	4	major	major	ADJ
gujaf-274	202	5	correlations	correlation	NOUN
gujaf-274	202	6	regarding	regard	VERB
gujaf-274	202	7	r&d	r&d	NOUN
gujaf-274	202	8	spending	spending	NOUN
gujaf-274	202	9	and	and	CCONJ
gujaf-274	202	10	financial	financial	ADJ
gujaf-274	202	11	results	result	NOUN
gujaf-274	202	12	were	be	AUX
gujaf-274	202	13	discovered	discover	VERB
gujaf-274	202	14	.	.	PUNCT
gujaf-274	203	1	the	the	DET
gujaf-274	203	2	effectiveness	effectiveness	NOUN
gujaf-274	203	3	of	of	ADP
gujaf-274	203	4	board	board	NOUN
gujaf-274	203	5	activity	activity	NOUN
gujaf-274	203	6	on	on	ADP
gujaf-274	203	7	csr	csr	NOUN
gujaf-274	203	8	reporting	reporting	NOUN
gujaf-274	203	9	of	of	ADP
gujaf-274	203	10	public	public	ADJ
gujaf-274	203	11	listed	list	VERB
gujaf-274	203	12	firms	firm	NOUN
gujaf-274	203	13	in	in	ADP
gujaf-274	203	14	malaysian	malaysian	PROPN
gujaf-274	203	15	was	be	AUX
gujaf-274	203	16	investigated	investigate	VERB
gujaf-274	203	17	by	by	ADP
gujaf-274	203	18	ahmad	ahmad	PROPN
gujaf-274	203	19	et	et	PROPN
gujaf-274	203	20	al	al	PROPN
gujaf-274	203	21	.	.	PROPN
gujaf-274	203	22	,	,	PUNCT
gujaf-274	203	23	(	(	PUNCT
gujaf-274	203	24	2017	2017	NUM
gujaf-274	203	25	)	)	PUNCT
gujaf-274	203	26	.	.	PUNCT
gujaf-274	204	1	a	a	DET
gujaf-274	204	2	content	content	NOUN
gujaf-274	204	3	review	review	NOUN
gujaf-274	204	4	was	be	AUX
gujaf-274	204	5	utilized	utilize	VERB
gujaf-274	204	6	to	to	PART
gujaf-274	204	7	create	create	VERB
gujaf-274	204	8	a	a	DET
gujaf-274	204	9	51	51	NUM
gujaf-274	204	10	-	-	PUNCT
gujaf-274	204	11	item	item	NOUN
gujaf-274	204	12	csr	csr	NOUN
gujaf-274	204	13	reporting	reporting	NOUN
gujaf-274	204	14	database	database	NOUN
gujaf-274	204	15	.	.	PUNCT
gujaf-274	205	1	the	the	DET
gujaf-274	205	2	link	link	NOUN
gujaf-274	205	3	between	between	ADP
gujaf-274	205	4	board	board	NOUN
gujaf-274	205	5	activity	activity	NOUN
gujaf-274	205	6	and	and	CCONJ
gujaf-274	205	7	gusau	gusau	ADJ
gujaf-274	205	8	journal	journal	NOUN
gujaf-274	205	9	of	of	ADP
gujaf-274	205	10	accounting	accounting	NOUN
gujaf-274	205	11	and	and	CCONJ
gujaf-274	205	12	finance	finance	NOUN
gujaf-274	205	13	,	,	PUNCT
gujaf-274	205	14	vol	vol	NOUN
gujaf-274	205	15	.	.	PROPN
gujaf-274	205	16	5	5	NUM
gujaf-274	205	17	,	,	PUNCT
gujaf-274	205	18	issue	issue	NOUN
gujaf-274	205	19	1	1	NUM
gujaf-274	205	20	,	,	PUNCT
gujaf-274	205	21	april	april	PROPN
gujaf-274	205	22	,	,	PUNCT
gujaf-274	205	23	2024	2024	NUM
gujaf-274	205	24	27	27	NUM
gujaf-274	205	25	csr	csr	NOUN
gujaf-274	205	26	was	be	AUX
gujaf-274	205	27	found	find	VERB
gujaf-274	205	28	out	out	ADP
gujaf-274	205	29	with	with	ADP
gujaf-274	205	30	ols	ol	NOUN
gujaf-274	205	31	regression	regression	NOUN
gujaf-274	205	32	.	.	PUNCT
gujaf-274	206	1	it	it	PRON
gujaf-274	206	2	was	be	AUX
gujaf-274	206	3	revealed	reveal	VERB
gujaf-274	206	4	that	that	SCONJ
gujaf-274	206	5	the	the	DET
gujaf-274	206	6	frequency	frequency	NOUN
gujaf-274	206	7	of	of	ADP
gujaf-274	206	8	board	board	NOUN
gujaf-274	206	9	meetings	meeting	NOUN
gujaf-274	206	10	is	be	AUX
gujaf-274	206	11	not	not	PART
gujaf-274	206	12	significant	significant	ADJ
gujaf-274	206	13	with	with	ADP
gujaf-274	206	14	csr	csr	NOUN
gujaf-274	206	15	reporting	reporting	NOUN
gujaf-274	206	16	.	.	PUNCT
gujaf-274	207	1	the	the	DET
gujaf-274	207	2	research	research	NOUN
gujaf-274	207	3	confirms	confirm	VERB
gujaf-274	207	4	the	the	DET
gujaf-274	207	5	concept	concept	NOUN
gujaf-274	207	6	that	that	SCONJ
gujaf-274	207	7	a	a	DET
gujaf-274	207	8	board	board	NOUN
gujaf-274	207	9	's	's	PART
gujaf-274	207	10	advisory	advisory	ADJ
gujaf-274	207	11	propensity	propensity	NOUN
gujaf-274	207	12	is	be	AUX
gujaf-274	207	13	vital	vital	ADJ
gujaf-274	207	14	to	to	ADP
gujaf-274	207	15	a	a	DET
gujaf-274	207	16	firm	firm	NOUN
gujaf-274	207	17	's	's	PART
gujaf-274	207	18	capacity	capacity	NOUN
gujaf-274	207	19	to	to	PART
gujaf-274	207	20	defend	defend	VERB
gujaf-274	207	21	the	the	DET
gujaf-274	207	22	rights	right	NOUN
gujaf-274	207	23	of	of	ADP
gujaf-274	207	24	stakeholders	stakeholder	NOUN
gujaf-274	207	25	.	.	PUNCT
gujaf-274	208	1	as	as	ADP
gujaf-274	208	2	a	a	DET
gujaf-274	208	3	result	result	NOUN
gujaf-274	208	4	,	,	PUNCT
gujaf-274	208	5	authorities	authority	NOUN
gujaf-274	208	6	and	and	CCONJ
gujaf-274	208	7	lawmakers	lawmaker	NOUN
gujaf-274	208	8	can	can	AUX
gujaf-274	208	9	be	be	AUX
gujaf-274	208	10	stricter	strict	ADJ
gujaf-274	208	11	in	in	ADP
gujaf-274	208	12	their	their	PRON
gujaf-274	208	13	oversight	oversight	NOUN
gujaf-274	208	14	of	of	ADP
gujaf-274	208	15	companies	company	NOUN
gujaf-274	208	16	'	'	PART
gujaf-274	208	17	compliance	compliance	NOUN
gujaf-274	208	18	with	with	ADP
gujaf-274	208	19	regulations	regulation	NOUN
gujaf-274	208	20	.	.	PUNCT
gujaf-274	209	1	kurawa	kurawa	PROPN
gujaf-274	209	2	and	and	CCONJ
gujaf-274	209	3	abdulrahman	abdulrahman	PROPN
gujaf-274	209	4	(	(	PUNCT
gujaf-274	209	5	2014	2014	NUM
gujaf-274	209	6	)	)	PUNCT
gujaf-274	209	7	carried	carry	VERB
gujaf-274	209	8	out	out	ADP
gujaf-274	209	9	a	a	DET
gujaf-274	209	10	study	study	NOUN
gujaf-274	209	11	on	on	ADP
gujaf-274	209	12	the	the	DET
gujaf-274	209	13	impact	impact	NOUN
gujaf-274	209	14	of	of	ADP
gujaf-274	209	15	corporate	corporate	ADJ
gujaf-274	209	16	mechanism	mechanism	NOUN
gujaf-274	209	17	on	on	ADP
gujaf-274	209	18	csr	csr	PROPN
gujaf-274	209	19	.	.	PROPN
gujaf-274	209	20	data	datum	NOUN
gujaf-274	209	21	were	be	AUX
gujaf-274	209	22	generated	generate	VERB
gujaf-274	209	23	from	from	ADP
gujaf-274	209	24	annual	annual	ADJ
gujaf-274	209	25	report	report	NOUN
gujaf-274	209	26	of	of	ADP
gujaf-274	209	27	5	5	NUM
gujaf-274	209	28	listed	list	VERB
gujaf-274	209	29	firms	firm	NOUN
gujaf-274	209	30	in	in	ADP
gujaf-274	209	31	nigeria	nigeria	PROPN
gujaf-274	209	32	petroleum	petroleum	NOUN
gujaf-274	209	33	industry	industry	NOUN
gujaf-274	209	34	from	from	ADP
gujaf-274	209	35	2002	2002	NUM
gujaf-274	209	36	to	to	ADP
gujaf-274	209	37	2011	2011	NUM
gujaf-274	209	38	.	.	PUNCT
gujaf-274	210	1	corporate	corporate	ADJ
gujaf-274	210	2	governance	governance	NOUN
gujaf-274	210	3	variables	variable	NOUN
gujaf-274	210	4	examine	examine	VERB
gujaf-274	210	5	includes	include	VERB
gujaf-274	210	6	board	board	NOUN
gujaf-274	210	7	size	size	NOUN
gujaf-274	210	8	and	and	CCONJ
gujaf-274	210	9	independence	independence	NOUN
gujaf-274	210	10	among	among	ADP
gujaf-274	210	11	others	other	NOUN
gujaf-274	210	12	.	.	PUNCT
gujaf-274	211	1	findings	finding	NOUN
gujaf-274	211	2	from	from	ADP
gujaf-274	211	3	panel	panel	NOUN
gujaf-274	211	4	regression	regression	NOUN
gujaf-274	211	5	analysis	analysis	NOUN
gujaf-274	211	6	shows	show	VERB
gujaf-274	211	7	that	that	SCONJ
gujaf-274	211	8	both	both	PRON
gujaf-274	211	9	board	board	NOUN
gujaf-274	211	10	size	size	NOUN
gujaf-274	211	11	and	and	CCONJ
gujaf-274	211	12	independence	independence	NOUN
gujaf-274	211	13	influence	influence	NOUN
gujaf-274	211	14	csr	csr	NOUN
gujaf-274	211	15	activities	activity	NOUN
gujaf-274	211	16	in	in	ADP
gujaf-274	211	17	nigerian	nigerian	ADJ
gujaf-274	211	18	petroleum	petroleum	NOUN
gujaf-274	211	19	industry	industry	NOUN
gujaf-274	211	20	.	.	PUNCT
gujaf-274	212	1	however	however	ADV
gujaf-274	212	2	,	,	PUNCT
gujaf-274	212	3	the	the	DET
gujaf-274	212	4	periods	period	NOUN
gujaf-274	212	5	of	of	ADP
gujaf-274	212	6	the	the	DET
gujaf-274	212	7	study	study	NOUN
gujaf-274	212	8	are	be	AUX
gujaf-274	212	9	not	not	PART
gujaf-274	212	10	current	current	ADJ
gujaf-274	212	11	.	.	PUNCT
gujaf-274	213	1	regarding	regard	VERB
gujaf-274	213	2	board	board	NOUN
gujaf-274	213	3	professionalism	professionalism	NOUN
gujaf-274	213	4	,	,	PUNCT
gujaf-274	213	5	zhuang	zhuang	PROPN
gujaf-274	213	6	et	et	PROPN
gujaf-274	213	7	al	al	AUX
gujaf-274	213	8	.	.	PROPN
gujaf-274	214	1	(	(	PUNCT
gujaf-274	214	2	2018	2018	NUM
gujaf-274	214	3	)	)	PUNCT
gujaf-274	214	4	investigated	investigate	VERB
gujaf-274	214	5	a	a	DET
gujaf-274	214	6	study	study	NOUN
gujaf-274	214	7	on	on	ADP
gujaf-274	214	8	the	the	DET
gujaf-274	214	9	relationship	relationship	NOUN
gujaf-274	214	10	between	between	ADP
gujaf-274	214	11	board	board	NOUN
gujaf-274	214	12	composition	composition	NOUN
gujaf-274	214	13	and	and	CCONJ
gujaf-274	214	14	csr	csr	NOUN
gujaf-274	214	15	performance	performance	NOUN
gujaf-274	214	16	using	use	VERB
gujaf-274	214	17	data	datum	NOUN
gujaf-274	214	18	collected	collect	VERB
gujaf-274	214	19	from	from	ADP
gujaf-274	214	20	839	839	NUM
gujaf-274	214	21	chinese	chinese	ADJ
gujaf-274	214	22	firms	firm	NOUN
gujaf-274	214	23	spanning	span	VERB
gujaf-274	214	24	from	from	ADP
gujaf-274	214	25	2008	2008	NUM
gujaf-274	214	26	to	to	ADP
gujaf-274	214	27	2016	2016	NUM
gujaf-274	214	28	.	.	PUNCT
gujaf-274	215	1	the	the	DET
gujaf-274	215	2	upper	upper	ADJ
gujaf-274	215	3	echelon	echelon	NOUN
gujaf-274	215	4	theory	theory	NOUN
gujaf-274	215	5	was	be	AUX
gujaf-274	215	6	used	use	VERB
gujaf-274	215	7	as	as	ADP
gujaf-274	215	8	the	the	DET
gujaf-274	215	9	theoretical	theoretical	ADJ
gujaf-274	215	10	basis	basis	NOUN
gujaf-274	215	11	of	of	ADP
gujaf-274	215	12	the	the	DET
gujaf-274	215	13	study	study	NOUN
gujaf-274	215	14	.	.	PUNCT
gujaf-274	216	1	generalized	generalized	ADJ
gujaf-274	216	2	least	least	ADJ
gujaf-274	216	3	square	square	ADJ
gujaf-274	216	4	model	model	NOUN
gujaf-274	216	5	result	result	NOUN
gujaf-274	216	6	indicates	indicate	VERB
gujaf-274	216	7	that	that	SCONJ
gujaf-274	216	8	directors	director	NOUN
gujaf-274	216	9	with	with	ADP
gujaf-274	216	10	academic	academic	ADJ
gujaf-274	216	11	experience	experience	NOUN
gujaf-274	216	12	and	and	CCONJ
gujaf-274	216	13	qualification	qualification	NOUN
gujaf-274	216	14	have	have	VERB
gujaf-274	216	15	positive	positive	ADJ
gujaf-274	216	16	influence	influence	NOUN
gujaf-274	216	17	on	on	ADP
gujaf-274	216	18	csr	csr	X
gujaf-274	216	19	performance.similarly	performance.similarly	ADV
gujaf-274	216	20	,	,	PUNCT
gujaf-274	216	21	harjoto	harjoto	VERB
gujaf-274	216	22	et	et	PROPN
gujaf-274	216	23	al	al	PROPN
gujaf-274	216	24	.	.	PROPN
gujaf-274	217	1	(	(	PUNCT
gujaf-274	217	2	2015	2015	NUM
gujaf-274	217	3	)	)	PUNCT
gujaf-274	217	4	found	find	VERB
gujaf-274	217	5	that	that	SCONJ
gujaf-274	217	6	board	board	NOUN
gujaf-274	217	7	expertise	expertise	NOUN
gujaf-274	217	8	has	have	VERB
gujaf-274	217	9	a	a	DET
gujaf-274	217	10	significant	significant	ADJ
gujaf-274	217	11	positive	positive	ADJ
gujaf-274	217	12	impact	impact	NOUN
gujaf-274	217	13	on	on	ADP
gujaf-274	217	14	csr	csr	NOUN
gujaf-274	217	15	performance	performance	NOUN
gujaf-274	217	16	using	use	VERB
gujaf-274	217	17	data	datum	NOUN
gujaf-274	217	18	collected	collect	VERB
gujaf-274	217	19	from	from	ADP
gujaf-274	217	20	1489	1489	NUM
gujaf-274	217	21	u.s	u.s	PROPN
gujaf-274	217	22	.	.	PROPN
gujaf-274	217	23	firms	firm	NOUN
gujaf-274	217	24	from	from	ADP
gujaf-274	217	25	1999	1999	NUM
gujaf-274	217	26	to	to	ADP
gujaf-274	217	27	2011	2011	NUM
gujaf-274	217	28	.	.	PUNCT
gujaf-274	218	1	the	the	DET
gujaf-274	218	2	study	study	NOUN
gujaf-274	218	3	by	by	ADP
gujaf-274	218	4	deschenes	deschene	NOUN
gujaf-274	218	5	et	et	PROPN
gujaf-274	218	6	al	al	PROPN
gujaf-274	218	7	.	.	PROPN
gujaf-274	218	8	(	(	PUNCT
gujaf-274	218	9	2015	2015	NUM
gujaf-274	218	10	)	)	PUNCT
gujaf-274	218	11	analyzed	analyze	VERB
gujaf-274	218	12	the	the	DET
gujaf-274	218	13	relationship	relationship	NOUN
gujaf-274	218	14	between	between	ADP
gujaf-274	218	15	csr	csr	NOUN
gujaf-274	218	16	and	and	CCONJ
gujaf-274	218	17	certain	certain	ADJ
gujaf-274	218	18	board	board	NOUN
gujaf-274	218	19	characteristics	characteristic	NOUN
gujaf-274	218	20	for	for	ADP
gujaf-274	218	21	192	192	NUM
gujaf-274	218	22	publicly	publicly	ADV
gujaf-274	218	23	traded	trade	VERB
gujaf-274	218	24	canadian	canadian	ADJ
gujaf-274	218	25	firms	firm	NOUN
gujaf-274	218	26	during	during	ADP
gujaf-274	218	27	a	a	DET
gujaf-274	218	28	fiveyear	fiveyear	NOUN
gujaf-274	218	29	period	period	NOUN
gujaf-274	218	30	.	.	PUNCT
gujaf-274	219	1	the	the	DET
gujaf-274	219	2	researchers	researcher	NOUN
gujaf-274	219	3	’	’	PART
gujaf-274	219	4	examination	examination	NOUN
gujaf-274	219	5	concluded	conclude	VERB
gujaf-274	219	6	that	that	SCONJ
gujaf-274	219	7	csr	csr	NOUN
gujaf-274	219	8	is	be	AUX
gujaf-274	219	9	positively	positively	ADV
gujaf-274	219	10	related	relate	VERB
gujaf-274	219	11	with	with	ADP
gujaf-274	219	12	the	the	DET
gujaf-274	219	13	percentages	percentage	NOUN
gujaf-274	219	14	of	of	ADP
gujaf-274	219	15	women	woman	NOUN
gujaf-274	219	16	and	and	CCONJ
gujaf-274	219	17	independent	independent	ADJ
gujaf-274	219	18	directors	director	NOUN
gujaf-274	219	19	on	on	ADP
gujaf-274	219	20	the	the	DET
gujaf-274	219	21	board	board	NOUN
gujaf-274	219	22	.	.	PUNCT
gujaf-274	220	1	however	however	ADV
gujaf-274	220	2	,	,	PUNCT
gujaf-274	220	3	the	the	DET
gujaf-274	220	4	study	study	NOUN
gujaf-274	220	5	could	could	AUX
gujaf-274	220	6	not	not	PART
gujaf-274	220	7	find	find	VERB
gujaf-274	220	8	a	a	DET
gujaf-274	220	9	relationship	relationship	NOUN
gujaf-274	220	10	between	between	ADP
gujaf-274	220	11	csr	csr	NOUN
gujaf-274	220	12	and	and	CCONJ
gujaf-274	220	13	other	other	ADJ
gujaf-274	220	14	board	board	NOUN
gujaf-274	220	15	characteristics	characteristic	NOUN
gujaf-274	220	16	,	,	PUNCT
gujaf-274	220	17	including	include	VERB
gujaf-274	220	18	director	director	NOUN
gujaf-274	220	19	’s	’s	PART
gujaf-274	220	20	remuneration	remuneration	NOUN
gujaf-274	220	21	,	,	PUNCT
gujaf-274	220	22	director	director	NOUN
gujaf-274	220	23	’s	’s	PART
gujaf-274	220	24	tenure	tenure	NOUN
gujaf-274	220	25	and	and	CCONJ
gujaf-274	220	26	director	director	NOUN
gujaf-274	220	27	’s	’s	PART
gujaf-274	220	28	ownership	ownership	NOUN
gujaf-274	220	29	.	.	PUNCT
gujaf-274	221	1	a	a	DET
gujaf-274	221	2	study	study	NOUN
gujaf-274	221	3	by	by	ADP
gujaf-274	221	4	carpenter	carpenter	NOUN
gujaf-274	221	5	and	and	CCONJ
gujaf-274	221	6	wade	wade	PROPN
gujaf-274	221	7	(	(	PUNCT
gujaf-274	221	8	2002	2002	NUM
gujaf-274	221	9	)	)	PUNCT
gujaf-274	221	10	found	find	VERB
gujaf-274	221	11	that	that	SCONJ
gujaf-274	221	12	firms	firm	NOUN
gujaf-274	221	13	with	with	ADP
gujaf-274	221	14	higher	high	ADJ
gujaf-274	221	15	levels	level	NOUN
gujaf-274	221	16	of	of	ADP
gujaf-274	221	17	board	board	NOUN
gujaf-274	221	18	ownership	ownership	NOUN
gujaf-274	221	19	were	be	AUX
gujaf-274	221	20	more	more	ADV
gujaf-274	221	21	likely	likely	ADJ
gujaf-274	221	22	to	to	PART
gujaf-274	221	23	engage	engage	VERB
gujaf-274	221	24	in	in	ADP
gujaf-274	221	25	socially	socially	ADV
gujaf-274	221	26	responsible	responsible	ADJ
gujaf-274	221	27	activities	activity	NOUN
gujaf-274	221	28	,	,	PUNCT
gujaf-274	221	29	suggesting	suggest	VERB
gujaf-274	221	30	a	a	DET
gujaf-274	221	31	positive	positive	ADJ
gujaf-274	221	32	correlation	correlation	NOUN
gujaf-274	221	33	between	between	ADP
gujaf-274	221	34	board	board	NOUN
gujaf-274	221	35	equity	equity	NOUN
gujaf-274	221	36	ownership	ownership	NOUN
gujaf-274	221	37	and	and	CCONJ
gujaf-274	221	38	csr	csr	NOUN
gujaf-274	221	39	.	.	PROPN
gujaf-274	221	40	also	also	ADV
gujaf-274	221	41	.	.	PUNCT
gujaf-274	222	1	the	the	DET
gujaf-274	222	2	empirical	empirical	ADJ
gujaf-274	222	3	evidence	evidence	NOUN
gujaf-274	222	4	reported	report	VERB
gujaf-274	222	5	by	by	ADP
gujaf-274	222	6	many	many	ADJ
gujaf-274	222	7	previous	previous	ADJ
gujaf-274	222	8	studies	study	NOUN
gujaf-274	222	9	including	include	VERB
gujaf-274	222	10	those	those	PRON
gujaf-274	222	11	conducted	conduct	VERB
gujaf-274	222	12	by	by	ADP
gujaf-274	222	13	ghazali	ghazali	PROPN
gujaf-274	222	14	(	(	PUNCT
gujaf-274	222	15	2007	2007	NUM
gujaf-274	222	16	)	)	PUNCT
gujaf-274	222	17	and	and	CCONJ
gujaf-274	222	18	brammer	brammer	NOUN
gujaf-274	222	19	and	and	CCONJ
gujaf-274	222	20	pavelin	pavelin	PROPN
gujaf-274	222	21	(	(	PUNCT
gujaf-274	222	22	2008	2008	NUM
gujaf-274	222	23	)	)	PUNCT
gujaf-274	222	24	showed	show	VERB
gujaf-274	222	25	a	a	DET
gujaf-274	222	26	negative	negative	ADJ
gujaf-274	222	27	relationship	relationship	NOUN
gujaf-274	222	28	between	between	ADP
gujaf-274	222	29	board	board	NOUN
gujaf-274	222	30	equity	equity	NOUN
gujaf-274	222	31	ownership	ownership	NOUN
gujaf-274	222	32	and	and	CCONJ
gujaf-274	222	33	csr	csr	NOUN
gujaf-274	222	34	disclosure	disclosure	NOUN
gujaf-274	222	35	level	level	NOUN
gujaf-274	222	36	.	.	PUNCT
gujaf-274	223	1	gusau	gusau	ADJ
gujaf-274	223	2	journal	journal	PROPN
gujaf-274	223	3	of	of	ADP
gujaf-274	223	4	accounting	accounting	NOUN
gujaf-274	223	5	and	and	CCONJ
gujaf-274	223	6	finance	finance	NOUN
gujaf-274	223	7	,	,	PUNCT
gujaf-274	223	8	vol	vol	NOUN
gujaf-274	223	9	.	.	PROPN
gujaf-274	223	10	5	5	NUM
gujaf-274	223	11	,	,	PUNCT
gujaf-274	223	12	issue	issue	NOUN
gujaf-274	223	13	1	1	NUM
gujaf-274	223	14	,	,	PUNCT
gujaf-274	223	15	april	april	PROPN
gujaf-274	223	16	,	,	PUNCT
gujaf-274	223	17	2024	2024	NUM
gujaf-274	223	18	28	28	NUM
gujaf-274	223	19	this	this	DET
gujaf-274	223	20	study	study	NOUN
gujaf-274	223	21	thus	thus	ADV
gujaf-274	223	22	adopted	adopt	VERB
gujaf-274	223	23	agency	agency	NOUN
gujaf-274	223	24	theory	theory	NOUN
gujaf-274	223	25	to	to	ADP
gujaf-274	223	26	anchor	anchor	PROPN
gujaf-274	223	27	board	board	NOUN
gujaf-274	223	28	characteristics	characteristic	NOUN
gujaf-274	223	29	and	and	CCONJ
gujaf-274	223	30	csr	csr	NOUN
gujaf-274	223	31	obligation	obligation	NOUN
gujaf-274	223	32	of	of	ADP
gujaf-274	223	33	firms	firm	NOUN
gujaf-274	223	34	because	because	SCONJ
gujaf-274	223	35	the	the	DET
gujaf-274	223	36	board	board	NOUN
gujaf-274	223	37	of	of	ADP
gujaf-274	223	38	directors	director	NOUN
gujaf-274	223	39	are	be	AUX
gujaf-274	223	40	appointed	appoint	VERB
gujaf-274	223	41	by	by	ADP
gujaf-274	223	42	shareholders	shareholder	NOUN
gujaf-274	223	43	to	to	PART
gujaf-274	223	44	act	act	VERB
gujaf-274	223	45	as	as	ADP
gujaf-274	223	46	monitoring	monitor	VERB
gujaf-274	223	47	mechanism	mechanism	NOUN
gujaf-274	223	48	that	that	PRON
gujaf-274	223	49	checkmate	checkmate	VERB
gujaf-274	223	50	the	the	DET
gujaf-274	223	51	opportunism	opportunism	NOUN
gujaf-274	223	52	of	of	ADP
gujaf-274	223	53	managers	manager	NOUN
gujaf-274	223	54	and	and	CCONJ
gujaf-274	223	55	align	align	VERB
gujaf-274	223	56	their	their	PRON
gujaf-274	223	57	interest	interest	NOUN
gujaf-274	223	58	with	with	ADP
gujaf-274	223	59	shareholders	shareholder	NOUN
gujaf-274	223	60	.	.	PUNCT
gujaf-274	224	1	it	it	PRON
gujaf-274	224	2	suggests	suggest	VERB
gujaf-274	224	3	that	that	SCONJ
gujaf-274	224	4	with	with	ADP
gujaf-274	224	5	different	different	ADJ
gujaf-274	224	6	board	board	NOUN
gujaf-274	224	7	characteristics	characteristic	NOUN
gujaf-274	224	8	,	,	PUNCT
gujaf-274	224	9	the	the	DET
gujaf-274	224	10	monitoring	monitoring	NOUN
gujaf-274	224	11	and	and	CCONJ
gujaf-274	224	12	control	control	NOUN
gujaf-274	224	13	of	of	ADP
gujaf-274	224	14	managers	manager	NOUN
gujaf-274	224	15	,	,	PUNCT
gujaf-274	224	16	shareholders	shareholder	NOUN
gujaf-274	224	17	’	'	PUNCT
gujaf-274	224	18	insight	insight	NOUN
gujaf-274	224	19	will	will	AUX
gujaf-274	224	20	be	be	AUX
gujaf-274	224	21	increased	increase	VERB
gujaf-274	224	22	and	and	CCONJ
gujaf-274	224	23	improve	improve	VERB
gujaf-274	224	24	corporate	corporate	ADJ
gujaf-274	224	25	behavior	behavior	NOUN
gujaf-274	224	26	in	in	ADP
gujaf-274	224	27	organization	organization	NOUN
gujaf-274	224	28	(	(	PUNCT
gujaf-274	224	29	buniamin	buniamin	NOUN
gujaf-274	224	30	et	et	PROPN
gujaf-274	224	31	al	al	PROPN
gujaf-274	224	32	.	.	PROPN
gujaf-274	224	33	,	,	PUNCT
gujaf-274	224	34	2011	2011	NUM
gujaf-274	224	35	)	)	PUNCT
gujaf-274	224	36	.	.	PUNCT
gujaf-274	225	1	the	the	DET
gujaf-274	225	2	major	major	ADJ
gujaf-274	225	3	aim	aim	NOUN
gujaf-274	225	4	of	of	ADP
gujaf-274	225	5	this	this	DET
gujaf-274	225	6	study	study	NOUN
gujaf-274	225	7	is	be	AUX
gujaf-274	225	8	to	to	PART
gujaf-274	225	9	investigate	investigate	VERB
gujaf-274	225	10	the	the	DET
gujaf-274	225	11	effect	effect	NOUN
gujaf-274	225	12	of	of	ADP
gujaf-274	225	13	board	board	NOUN
gujaf-274	225	14	characteristics	characteristic	NOUN
gujaf-274	225	15	on	on	ADP
gujaf-274	225	16	csr	csr	PROPN
gujaf-274	225	17	.	.	PROPN
gujaf-274	225	18	agency	agency	PROPN
gujaf-274	225	19	theory	theory	NOUN
gujaf-274	225	20	according	accord	VERB
gujaf-274	225	21	to	to	ADP
gujaf-274	225	22	jensen	jensen	PROPN
gujaf-274	225	23	and	and	CCONJ
gujaf-274	225	24	meckling	meckling	NOUN
gujaf-274	225	25	(	(	PUNCT
gujaf-274	225	26	1976	1976	NUM
gujaf-274	225	27	)	)	PUNCT
gujaf-274	225	28	states	state	VERB
gujaf-274	225	29	that	that	SCONJ
gujaf-274	225	30	agency	agency	NOUN
gujaf-274	225	31	relationships	relationship	NOUN
gujaf-274	225	32	occur	occur	VERB
gujaf-274	225	33	when	when	SCONJ
gujaf-274	225	34	one	one	NUM
gujaf-274	225	35	or	or	CCONJ
gujaf-274	225	36	more	more	ADJ
gujaf-274	225	37	people	people	NOUN
gujaf-274	225	38	(	(	PUNCT
gujaf-274	225	39	principals	principal	NOUN
gujaf-274	225	40	)	)	PUNCT
gujaf-274	225	41	hire	hire	VERB
gujaf-274	225	42	other	other	ADJ
gujaf-274	225	43	people	people	NOUN
gujaf-274	225	44	(	(	PUNCT
gujaf-274	225	45	agents	agent	NOUN
gujaf-274	225	46	)	)	PUNCT
gujaf-274	225	47	to	to	PART
gujaf-274	225	48	provide	provide	VERB
gujaf-274	225	49	a	a	DET
gujaf-274	225	50	service	service	NOUN
gujaf-274	225	51	and	and	CCONJ
gujaf-274	225	52	then	then	ADV
gujaf-274	225	53	delegate	delegate	VERB
gujaf-274	225	54	decision	decision	NOUN
gujaf-274	225	55	-	-	PUNCT
gujaf-274	225	56	making	make	VERB
gujaf-274	225	57	authority	authority	NOUN
gujaf-274	225	58	.	.	PUNCT
gujaf-274	226	1	agency	agency	NOUN
gujaf-274	226	2	theory	theory	NOUN
gujaf-274	226	3	assumes	assume	VERB
gujaf-274	226	4	that	that	SCONJ
gujaf-274	226	5	all	all	DET
gujaf-274	226	6	individuals	individual	NOUN
gujaf-274	226	7	act	act	VERB
gujaf-274	226	8	in	in	ADP
gujaf-274	226	9	their	their	PRON
gujaf-274	226	10	own	own	ADJ
gujaf-274	226	11	interests	interest	NOUN
gujaf-274	226	12	.	.	PUNCT
gujaf-274	227	1	so	so	SCONJ
gujaf-274	227	2	that	that	SCONJ
gujaf-274	227	3	there	there	PRON
gujaf-274	227	4	is	be	VERB
gujaf-274	227	5	a	a	DET
gujaf-274	227	6	conflict	conflict	NOUN
gujaf-274	227	7	of	of	ADP
gujaf-274	227	8	interest	interest	NOUN
gujaf-274	227	9	between	between	ADP
gujaf-274	227	10	the	the	DET
gujaf-274	227	11	owner	owner	NOUN
gujaf-274	227	12	and	and	CCONJ
gujaf-274	227	13	the	the	DET
gujaf-274	227	14	agent	agent	NOUN
gujaf-274	227	15	because	because	SCONJ
gujaf-274	227	16	the	the	DET
gujaf-274	227	17	agent	agent	NOUN
gujaf-274	227	18	may	may	AUX
gujaf-274	227	19	not	not	PART
gujaf-274	227	20	always	always	ADV
gujaf-274	227	21	act	act	VERB
gujaf-274	227	22	in	in	ADP
gujaf-274	227	23	accordance	accordance	NOUN
gujaf-274	227	24	with	with	ADP
gujaf-274	227	25	the	the	DET
gujaf-274	227	26	interests	interest	NOUN
gujaf-274	227	27	of	of	ADP
gujaf-274	227	28	the	the	DET
gujaf-274	227	29	principal	principal	NOUN
gujaf-274	227	30	,	,	PUNCT
gujaf-274	227	31	thus	thus	ADV
gujaf-274	227	32	triggering	trigger	VERB
gujaf-274	227	33	agency	agency	NOUN
gujaf-274	227	34	costs	cost	NOUN
gujaf-274	227	35	.	.	PUNCT
gujaf-274	228	1	from	from	ADP
gujaf-274	228	2	the	the	DET
gujaf-274	228	3	perspectives	perspective	NOUN
gujaf-274	228	4	of	of	ADP
gujaf-274	228	5	fama	fama	NOUN
gujaf-274	228	6	and	and	CCONJ
gujaf-274	228	7	jensen	jensen	PROPN
gujaf-274	228	8	(	(	PUNCT
gujaf-274	228	9	1983	1983	NUM
gujaf-274	228	10	)	)	PUNCT
gujaf-274	228	11	,	,	PUNCT
gujaf-274	228	12	agency	agency	NOUN
gujaf-274	228	13	theory	theory	NOUN
gujaf-274	228	14	preaches	preache	NOUN
gujaf-274	228	15	that	that	PRON
gujaf-274	228	16	the	the	DET
gujaf-274	228	17	bod	bod	NOUN
gujaf-274	228	18	reduces	reduce	VERB
gujaf-274	228	19	principal	principal	ADJ
gujaf-274	228	20	–	–	PUNCT
gujaf-274	228	21	agent	agent	NOUN
gujaf-274	228	22	conflicts	conflict	NOUN
gujaf-274	228	23	through	through	ADP
gujaf-274	228	24	its	its	PRON
gujaf-274	228	25	monitoring	monitoring	NOUN
gujaf-274	228	26	actions	action	NOUN
gujaf-274	228	27	which	which	PRON
gujaf-274	228	28	will	will	AUX
gujaf-274	228	29	consequently	consequently	ADV
gujaf-274	228	30	affect	affect	VERB
gujaf-274	228	31	firm	firm	ADJ
gujaf-274	228	32	performance	performance	NOUN
gujaf-274	228	33	.	.	PUNCT
gujaf-274	229	1	agency	agency	NOUN
gujaf-274	229	2	theory	theory	NOUN
gujaf-274	229	3	suggests	suggest	VERB
gujaf-274	229	4	that	that	SCONJ
gujaf-274	229	5	boards	board	NOUN
gujaf-274	229	6	of	of	ADP
gujaf-274	229	7	directors	director	NOUN
gujaf-274	229	8	can	can	AUX
gujaf-274	229	9	offer	offer	VERB
gujaf-274	229	10	a	a	DET
gujaf-274	229	11	possible	possible	ADJ
gujaf-274	229	12	governance	governance	NOUN
gujaf-274	229	13	mechanism	mechanism	NOUN
gujaf-274	229	14	of	of	ADP
gujaf-274	229	15	monitoring	monitor	VERB
gujaf-274	229	16	entrenched	entrenched	ADJ
gujaf-274	229	17	or	or	CCONJ
gujaf-274	229	18	self	self	NOUN
gujaf-274	229	19	-	-	PUNCT
gujaf-274	229	20	serving	serve	VERB
gujaf-274	229	21	managers	manager	NOUN
gujaf-274	229	22	to	to	PART
gujaf-274	229	23	mitigate	mitigate	VERB
gujaf-274	229	24	wasteful	wasteful	ADJ
gujaf-274	229	25	csr	csr	NOUN
gujaf-274	229	26	.	.	PROPN
gujaf-274	229	27	a	a	DET
gujaf-274	229	28	board	board	NOUN
gujaf-274	229	29	of	of	ADP
gujaf-274	229	30	directors	director	NOUN
gujaf-274	229	31	is	be	AUX
gujaf-274	229	32	responsible	responsible	ADJ
gujaf-274	229	33	for	for	ADP
gujaf-274	229	34	monitoring	monitor	VERB
gujaf-274	229	35	management	management	NOUN
gujaf-274	229	36	and	and	CCONJ
gujaf-274	229	37	providing	provide	VERB
gujaf-274	229	38	resources	resource	NOUN
gujaf-274	229	39	(	(	PUNCT
gujaf-274	229	40	hillman	hillman	PROPN
gujaf-274	229	41	&	&	CCONJ
gujaf-274	229	42	dalziel	dalziel	PROPN
gujaf-274	229	43	,	,	PUNCT
gujaf-274	229	44	2003	2003	NUM
gujaf-274	229	45	)	)	PUNCT
gujaf-274	229	46	.	.	PUNCT
gujaf-274	230	1	therefore	therefore	ADV
gujaf-274	230	2	,	,	PUNCT
gujaf-274	230	3	an	an	DET
gujaf-274	230	4	effective	effective	ADJ
gujaf-274	230	5	board	board	NOUN
gujaf-274	230	6	can	can	AUX
gujaf-274	230	7	be	be	AUX
gujaf-274	230	8	characterized	characterize	VERB
gujaf-274	230	9	by	by	ADP
gujaf-274	230	10	the	the	DET
gujaf-274	230	11	extent	extent	NOUN
gujaf-274	230	12	to	to	PART
gujaf-274	230	13	which	which	PRON
gujaf-274	230	14	it	it	PRON
gujaf-274	230	15	fulfills	fulfill	VERB
gujaf-274	230	16	its	its	PRON
gujaf-274	230	17	expected	expect	VERB
gujaf-274	230	18	roles	role	NOUN
gujaf-274	230	19	and	and	CCONJ
gujaf-274	230	20	responsibilities	responsibility	NOUN
gujaf-274	230	21	(	(	PUNCT
gujaf-274	230	22	e.g.	e.g.	ADV
gujaf-274	230	23	,	,	PUNCT
gujaf-274	230	24	monitoring	monitoring	NOUN
gujaf-274	230	25	and	and	CCONJ
gujaf-274	230	26	resource	resource	NOUN
gujaf-274	230	27	provision	provision	NOUN
gujaf-274	230	28	)	)	PUNCT
gujaf-274	230	29	and	and	CCONJ
gujaf-274	230	30	,	,	PUNCT
gujaf-274	230	31	as	as	ADP
gujaf-274	230	32	a	a	DET
gujaf-274	230	33	result	result	NOUN
gujaf-274	230	34	,	,	PUNCT
gujaf-274	230	35	positively	positively	ADV
gujaf-274	230	36	affects	affect	VERB
gujaf-274	230	37	organizational	organizational	ADJ
gujaf-274	230	38	outcomes	outcome	NOUN
gujaf-274	230	39	.	.	PUNCT
gujaf-274	231	1	board	board	NOUN
gujaf-274	231	2	size	size	NOUN
gujaf-274	231	3	as	as	ADP
gujaf-274	231	4	one	one	NUM
gujaf-274	231	5	of	of	ADP
gujaf-274	231	6	the	the	DET
gujaf-274	231	7	characteristics	characteristic	NOUN
gujaf-274	231	8	of	of	ADP
gujaf-274	231	9	the	the	DET
gujaf-274	231	10	board	board	NOUN
gujaf-274	231	11	,	,	PUNCT
gujaf-274	231	12	may	may	AUX
gujaf-274	231	13	have	have	VERB
gujaf-274	231	14	a	a	DET
gujaf-274	231	15	considerable	considerable	ADJ
gujaf-274	231	16	effect	effect	NOUN
gujaf-274	231	17	on	on	ADP
gujaf-274	231	18	the	the	DET
gujaf-274	231	19	level	level	NOUN
gujaf-274	231	20	of	of	ADP
gujaf-274	231	21	csr	csr	NOUN
gujaf-274	231	22	performance	performance	NOUN
gujaf-274	231	23	.	.	PUNCT
gujaf-274	231	24	siregar	siregar	NOUN
gujaf-274	231	25	and	and	CCONJ
gujaf-274	231	26	bachtiar	bachtiar	NOUN
gujaf-274	231	27	(	(	PUNCT
gujaf-274	231	28	2010	2010	NUM
gujaf-274	231	29	)	)	PUNCT
gujaf-274	231	30	articulated	articulate	VERB
gujaf-274	231	31	that	that	SCONJ
gujaf-274	231	32	larger	large	ADJ
gujaf-274	231	33	boards	board	NOUN
gujaf-274	231	34	tend	tend	VERB
gujaf-274	231	35	to	to	PART
gujaf-274	231	36	be	be	AUX
gujaf-274	231	37	associated	associate	VERB
gujaf-274	231	38	with	with	ADP
gujaf-274	231	39	greater	great	ADJ
gujaf-274	231	40	level	level	NOUN
gujaf-274	231	41	of	of	ADP
gujaf-274	231	42	csr	csr	NOUN
gujaf-274	231	43	disclosure	disclosure	NOUN
gujaf-274	231	44	.	.	PUNCT
gujaf-274	232	1	in	in	ADP
gujaf-274	232	2	line	line	NOUN
gujaf-274	232	3	with	with	ADP
gujaf-274	232	4	the	the	DET
gujaf-274	232	5	proposition	proposition	NOUN
gujaf-274	232	6	of	of	ADP
gujaf-274	232	7	agency	agency	NOUN
gujaf-274	232	8	theory	theory	NOUN
gujaf-274	232	9	,	,	PUNCT
gujaf-274	232	10	larger	large	ADJ
gujaf-274	232	11	boards	board	NOUN
gujaf-274	232	12	are	be	AUX
gujaf-274	232	13	viewed	view	VERB
gujaf-274	232	14	as	as	ADP
gujaf-274	232	15	being	be	AUX
gujaf-274	232	16	more	more	ADV
gujaf-274	232	17	desirable	desirable	ADJ
gujaf-274	232	18	because	because	SCONJ
gujaf-274	232	19	they	they	PRON
gujaf-274	232	20	enhance	enhance	VERB
gujaf-274	232	21	the	the	DET
gujaf-274	232	22	firm	firm	NOUN
gujaf-274	232	23	's	's	PART
gujaf-274	232	24	engagement	engagement	NOUN
gujaf-274	232	25	in	in	ADP
gujaf-274	232	26	csr	csr	NOUN
gujaf-274	232	27	and	and	CCONJ
gujaf-274	232	28	provide	provide	VERB
gujaf-274	232	29	them	they	PRON
gujaf-274	232	30	with	with	ADP
gujaf-274	232	31	more	more	ADJ
gujaf-274	232	32	ways	way	NOUN
gujaf-274	232	33	to	to	PART
gujaf-274	232	34	connect	connect	VERB
gujaf-274	232	35	with	with	ADP
gujaf-274	232	36	external	external	ADJ
gujaf-274	232	37	stakeholders	stakeholder	NOUN
gujaf-274	232	38	who	who	PRON
gujaf-274	232	39	control	control	VERB
gujaf-274	232	40	the	the	DET
gujaf-274	232	41	resources	resource	NOUN
gujaf-274	232	42	necessary	necessary	ADJ
gujaf-274	232	43	for	for	ADP
gujaf-274	232	44	the	the	DET
gujaf-274	232	45	company	company	NOUN
gujaf-274	232	46	’s	’s	PART
gujaf-274	232	47	operations	operation	NOUN
gujaf-274	232	48	(	(	PUNCT
gujaf-274	232	49	harjoto	harjoto	VERB
gujaf-274	232	50	et	et	PROPN
gujaf-274	232	51	al	al	PROPN
gujaf-274	232	52	.	.	PROPN
gujaf-274	232	53	,	,	PUNCT
gujaf-274	232	54	2015	2015	NUM
gujaf-274	232	55	;	;	PUNCT
gujaf-274	232	56	chang	chang	PROPN
gujaf-274	232	57	,	,	PUNCT
gujaf-274	232	58	2010	2010	NUM
gujaf-274	232	59	)	)	PUNCT
gujaf-274	232	60	.	.	PUNCT
gujaf-274	233	1	riyaldh	riyaldh	ADJ
gujaf-274	233	2	et	et	PROPN
gujaf-274	233	3	al	al	PROPN
gujaf-274	233	4	.	.	PROPN
gujaf-274	234	1	(	(	PUNCT
gujaf-274	234	2	2019	2019	NUM
gujaf-274	234	3	)	)	PUNCT
gujaf-274	234	4	reported	report	VERB
gujaf-274	234	5	a	a	DET
gujaf-274	234	6	positive	positive	ADJ
gujaf-274	234	7	relationship	relationship	NOUN
gujaf-274	234	8	between	between	ADP
gujaf-274	234	9	board	board	NOUN
gujaf-274	234	10	size	size	NOUN
gujaf-274	234	11	and	and	CCONJ
gujaf-274	234	12	csr	csr	NOUN
gujaf-274	234	13	of	of	ADP
gujaf-274	234	14	multinational	multinational	ADJ
gujaf-274	234	15	energy	energy	NOUN
gujaf-274	234	16	companies	company	NOUN
gujaf-274	234	17	that	that	PRON
gujaf-274	234	18	has	have	VERB
gujaf-274	234	19	the	the	DET
gujaf-274	234	20	largest	large	ADJ
gujaf-274	234	21	250	250	NUM
gujaf-274	234	22	corporations	corporation	NOUN
gujaf-274	234	23	in	in	ADP
gujaf-274	234	24	the	the	DET
gujaf-274	234	25	world	world	NOUN
gujaf-274	234	26	for	for	ADP
gujaf-274	234	27	each	each	PRON
gujaf-274	234	28	of	of	ADP
gujaf-274	234	29	the	the	DET
gujaf-274	234	30	years	year	NOUN
gujaf-274	234	31	2016	2016	NUM
gujaf-274	234	32	,	,	PUNCT
gujaf-274	234	33	2017	2017	NUM
gujaf-274	234	34	,	,	PUNCT
gujaf-274	234	35	and	and	CCONJ
gujaf-274	234	36	2018	2018	NUM
gujaf-274	234	37	.	.	PUNCT
gujaf-274	235	1	gusau	gusau	PROPN
gujaf-274	235	2	journal	journal	PROPN
gujaf-274	235	3	of	of	ADP
gujaf-274	235	4	accounting	accounting	NOUN
gujaf-274	235	5	and	and	CCONJ
gujaf-274	235	6	finance	finance	NOUN
gujaf-274	235	7	,	,	PUNCT
gujaf-274	235	8	vol	vol	NOUN
gujaf-274	235	9	.	.	PROPN
gujaf-274	235	10	5	5	NUM
gujaf-274	235	11	,	,	PUNCT
gujaf-274	235	12	issue	issue	NOUN
gujaf-274	235	13	1	1	NUM
gujaf-274	235	14	,	,	PUNCT
gujaf-274	235	15	april	april	PROPN
gujaf-274	235	16	,	,	PUNCT
gujaf-274	235	17	2024	2024	NUM
gujaf-274	235	18	29	29	NUM
gujaf-274	235	19	in	in	ADP
gujaf-274	235	20	addition	addition	NOUN
gujaf-274	235	21	to	to	ADP
gujaf-274	235	22	vital	vital	ADJ
gujaf-274	235	23	influence	influence	NOUN
gujaf-274	235	24	of	of	ADP
gujaf-274	235	25	board	board	NOUN
gujaf-274	235	26	size	size	NOUN
gujaf-274	235	27	on	on	ADP
gujaf-274	235	28	csr	csr	PROPN
gujaf-274	235	29	,	,	PUNCT
gujaf-274	235	30	agency	agency	NOUN
gujaf-274	235	31	theory	theory	NOUN
gujaf-274	235	32	argues	argue	VERB
gujaf-274	235	33	that	that	SCONJ
gujaf-274	235	34	independent	independent	ADJ
gujaf-274	235	35	directors	director	NOUN
gujaf-274	235	36	are	be	AUX
gujaf-274	235	37	more	more	ADV
gujaf-274	235	38	conscientious	conscientious	ADJ
gujaf-274	235	39	and	and	CCONJ
gujaf-274	235	40	will	will	AUX
gujaf-274	235	41	pay	pay	VERB
gujaf-274	235	42	more	more	ADJ
gujaf-274	235	43	attention	attention	NOUN
gujaf-274	235	44	to	to	ADP
gujaf-274	235	45	stakeholders	stakeholder	NOUN
gujaf-274	235	46	’	'	PUNCT
gujaf-274	235	47	interests	interest	NOUN
gujaf-274	235	48	when	when	SCONJ
gujaf-274	235	49	making	make	VERB
gujaf-274	235	50	board	board	NOUN
gujaf-274	235	51	decisions	decision	NOUN
gujaf-274	235	52	as	as	SCONJ
gujaf-274	235	53	it	it	PRON
gujaf-274	235	54	adds	add	VERB
gujaf-274	235	55	to	to	ADP
gujaf-274	235	56	their	their	PRON
gujaf-274	235	57	professional	professional	ADJ
gujaf-274	235	58	image	image	NOUN
gujaf-274	235	59	(	(	PUNCT
gujaf-274	235	60	zahra	zahra	PROPN
gujaf-274	235	61	&	&	CCONJ
gujaf-274	235	62	stanton	stanton	PROPN
gujaf-274	235	63	,	,	PUNCT
gujaf-274	235	64	1988	1988	NUM
gujaf-274	235	65	;	;	PUNCT
gujaf-274	235	66	chen	chen	PROPN
gujaf-274	235	67	&	&	CCONJ
gujaf-274	235	68	roberts	roberts	PROPN
gujaf-274	235	69	,	,	PUNCT
gujaf-274	235	70	2010	2010	NUM
gujaf-274	235	71	;	;	PUNCT
gujaf-274	235	72	webb	webb	NOUN
gujaf-274	235	73	,	,	PUNCT
gujaf-274	235	74	2004	2004	NUM
gujaf-274	235	75	)	)	PUNCT
gujaf-274	235	76	.	.	PUNCT
gujaf-274	236	1	boards	board	NOUN
gujaf-274	236	2	with	with	ADP
gujaf-274	236	3	a	a	DET
gujaf-274	236	4	high	high	ADJ
gujaf-274	236	5	level	level	NOUN
gujaf-274	236	6	of	of	ADP
gujaf-274	236	7	independent	independent	ADJ
gujaf-274	236	8	directors	director	NOUN
gujaf-274	236	9	are	be	AUX
gujaf-274	236	10	effective	effective	ADJ
gujaf-274	236	11	in	in	ADP
gujaf-274	236	12	improving	improve	VERB
gujaf-274	236	13	a	a	DET
gujaf-274	236	14	firm	firm	NOUN
gujaf-274	236	15	's	's	PART
gujaf-274	236	16	social	social	ADJ
gujaf-274	236	17	performance	performance	NOUN
gujaf-274	236	18	because	because	SCONJ
gujaf-274	236	19	efficient	efficient	ADJ
gujaf-274	236	20	boards	board	NOUN
gujaf-274	236	21	aid	aid	VERB
gujaf-274	236	22	management	management	NOUN
gujaf-274	236	23	to	to	PART
gujaf-274	236	24	have	have	VERB
gujaf-274	236	25	knowledge	knowledge	NOUN
gujaf-274	236	26	of	of	ADP
gujaf-274	236	27	the	the	DET
gujaf-274	236	28	external	external	ADJ
gujaf-274	236	29	environment	environment	NOUN
gujaf-274	236	30	,	,	PUNCT
gujaf-274	236	31	represent	represent	VERB
gujaf-274	236	32	broader	broad	ADJ
gujaf-274	236	33	stakeholder	stakeholder	NOUN
gujaf-274	236	34	groups	group	NOUN
gujaf-274	236	35	,	,	PUNCT
gujaf-274	236	36	and	and	CCONJ
gujaf-274	236	37	provide	provide	VERB
gujaf-274	236	38	the	the	DET
gujaf-274	236	39	needed	need	VERB
gujaf-274	236	40	resources	resource	NOUN
gujaf-274	236	41	to	to	PART
gujaf-274	236	42	effectively	effectively	ADV
gujaf-274	236	43	manage	manage	VERB
gujaf-274	236	44	diverse	diverse	ADJ
gujaf-274	236	45	stakeholders	stakeholder	NOUN
gujaf-274	236	46	.	.	PUNCT
gujaf-274	237	1	(	(	PUNCT
gujaf-274	237	2	harjoto	harjoto	VERB
gujaf-274	237	3	et	et	PROPN
gujaf-274	237	4	al	al	PROPN
gujaf-274	237	5	.	.	PROPN
gujaf-274	237	6	,	,	PUNCT
gujaf-274	237	7	2015	2015	NUM
gujaf-274	237	8	)	)	PUNCT
gujaf-274	237	9	.	.	PUNCT
gujaf-274	238	1	for	for	ADP
gujaf-274	238	2	example	example	NOUN
gujaf-274	238	3	,	,	PUNCT
gujaf-274	238	4	rao	rao	NOUN
gujaf-274	238	5	and	and	CCONJ
gujaf-274	238	6	tilt	tilt	NOUN
gujaf-274	238	7	(	(	PUNCT
gujaf-274	238	8	2016	2016	NUM
gujaf-274	238	9	)	)	PUNCT
gujaf-274	238	10	provided	provide	VERB
gujaf-274	238	11	evidence	evidence	NOUN
gujaf-274	238	12	of	of	ADP
gujaf-274	238	13	positive	positive	ADJ
gujaf-274	238	14	relationship	relationship	NOUN
gujaf-274	238	15	between	between	ADP
gujaf-274	238	16	independent	independent	ADJ
gujaf-274	238	17	directors	director	NOUN
gujaf-274	238	18	and	and	CCONJ
gujaf-274	238	19	csr	csr	PROPN
gujaf-274	238	20	of	of	ADP
gujaf-274	238	21	australia	australia	PROPN
gujaf-274	238	22	's	's	PART
gujaf-274	238	23	largest	large	ADJ
gujaf-274	238	24	150	150	NUM
gujaf-274	238	25	publicly	publicly	ADV
gujaf-274	238	26	traded	trade	VERB
gujaf-274	238	27	firms	firm	NOUN
gujaf-274	238	28	.	.	PUNCT
gujaf-274	239	1	over	over	ADP
gujaf-274	239	2	a	a	DET
gujaf-274	239	3	three	three	NUM
gujaf-274	239	4	-	-	PUNCT
gujaf-274	239	5	year	year	NOUN
gujaf-274	239	6	cycle	cycle	NOUN
gujaf-274	239	7	from	from	ADP
gujaf-274	239	8	2009	2009	NUM
gujaf-274	239	9	to	to	ADP
gujaf-274	239	10	2011	2011	NUM
gujaf-274	239	11	.	.	PUNCT
gujaf-274	240	1	apart	apart	ADV
gujaf-274	240	2	from	from	ADP
gujaf-274	240	3	monitoring	monitor	VERB
gujaf-274	240	4	management	management	NOUN
gujaf-274	240	5	and	and	CCONJ
gujaf-274	240	6	social	social	ADJ
gujaf-274	240	7	performance	performance	NOUN
gujaf-274	240	8	by	by	ADP
gujaf-274	240	9	independent	independent	ADJ
gujaf-274	240	10	directors	director	NOUN
gujaf-274	240	11	,	,	PUNCT
gujaf-274	240	12	agency	agency	NOUN
gujaf-274	240	13	theory	theory	NOUN
gujaf-274	240	14	also	also	ADV
gujaf-274	240	15	articulated	articulate	VERB
gujaf-274	240	16	that	that	SCONJ
gujaf-274	240	17	gender	gender	NOUN
gujaf-274	240	18	diversity	diversity	NOUN
gujaf-274	240	19	can	can	AUX
gujaf-274	240	20	enhance	enhance	VERB
gujaf-274	240	21	monitoring	monitoring	NOUN
gujaf-274	240	22	and	and	CCONJ
gujaf-274	240	23	may	may	AUX
gujaf-274	240	24	signify	signify	VERB
gujaf-274	240	25	to	to	ADP
gujaf-274	240	26	external	external	ADJ
gujaf-274	240	27	stakeholders	stakeholder	NOUN
gujaf-274	240	28	that	that	SCONJ
gujaf-274	240	29	the	the	DET
gujaf-274	240	30	firm	firm	NOUN
gujaf-274	240	31	greatly	greatly	ADV
gujaf-274	240	32	consider	consider	VERB
gujaf-274	240	33	women	woman	NOUN
gujaf-274	240	34	workforces	workforce	NOUN
gujaf-274	240	35	and	and	CCONJ
gujaf-274	240	36	gender	gender	NOUN
gujaf-274	240	37	equality	equality	NOUN
gujaf-274	240	38	,	,	PUNCT
gujaf-274	240	39	which	which	PRON
gujaf-274	240	40	makes	make	VERB
gujaf-274	240	41	the	the	DET
gujaf-274	240	42	board	board	NOUN
gujaf-274	240	43	to	to	PART
gujaf-274	240	44	appreciate	appreciate	VERB
gujaf-274	240	45	the	the	DET
gujaf-274	240	46	value	value	NOUN
gujaf-274	240	47	of	of	ADP
gujaf-274	240	48	csr	csr	NOUN
gujaf-274	240	49	and	and	CCONJ
gujaf-274	240	50	equally	equally	ADV
gujaf-274	240	51	portray	portray	VERB
gujaf-274	240	52	them	they	PRON
gujaf-274	240	53	as	as	ADP
gujaf-274	240	54	socially	socially	ADV
gujaf-274	240	55	responsible	responsible	ADJ
gujaf-274	240	56	(	(	PUNCT
gujaf-274	240	57	bear	bear	PROPN
gujaf-274	240	58	,	,	PUNCT
gujaf-274	240	59	rahman	rahman	PROPN
gujaf-274	240	60	,	,	PUNCT
gujaf-274	240	61	&	&	CCONJ
gujaf-274	240	62	post	post	NOUN
gujaf-274	240	63	,	,	PUNCT
gujaf-274	240	64	2010	2010	NUM
gujaf-274	240	65	)	)	PUNCT
gujaf-274	240	66	.	.	PUNCT
gujaf-274	241	1	this	this	PRON
gujaf-274	241	2	is	be	AUX
gujaf-274	241	3	because	because	SCONJ
gujaf-274	241	4	the	the	DET
gujaf-274	241	5	potential	potential	ADJ
gujaf-274	241	6	influence	influence	NOUN
gujaf-274	241	7	of	of	ADP
gujaf-274	241	8	board	board	NOUN
gujaf-274	241	9	gender	gender	NOUN
gujaf-274	241	10	diversity	diversity	NOUN
gujaf-274	241	11	on	on	ADP
gujaf-274	241	12	csr	csr	PROPN
gujaf-274	241	13	is	be	AUX
gujaf-274	241	14	based	base	VERB
gujaf-274	241	15	on	on	ADP
gujaf-274	241	16	the	the	DET
gujaf-274	241	17	level	level	NOUN
gujaf-274	241	18	of	of	ADP
gujaf-274	241	19	firm	firm	ADJ
gujaf-274	241	20	financial	financial	ADJ
gujaf-274	241	21	performance	performance	NOUN
gujaf-274	241	22	and	and	CCONJ
gujaf-274	241	23	the	the	DET
gujaf-274	241	24	firm	firm	NOUN
gujaf-274	241	25	can	can	AUX
gujaf-274	241	26	improve	improve	VERB
gujaf-274	241	27	financial	financial	ADJ
gujaf-274	241	28	performance	performance	NOUN
gujaf-274	241	29	by	by	ADP
gujaf-274	241	30	including	include	VERB
gujaf-274	241	31	more	more	ADJ
gujaf-274	241	32	female	female	ADJ
gujaf-274	241	33	directors	director	NOUN
gujaf-274	241	34	to	to	PART
gujaf-274	241	35	provide	provide	VERB
gujaf-274	241	36	stricter	strict	ADJ
gujaf-274	241	37	monitoring	monitoring	NOUN
gujaf-274	241	38	and	and	CCONJ
gujaf-274	241	39	directing	direct	VERB
gujaf-274	241	40	actions	action	NOUN
gujaf-274	241	41	on	on	ADP
gujaf-274	241	42	the	the	DET
gujaf-274	241	43	management	management	NOUN
gujaf-274	241	44	(	(	PUNCT
gujaf-274	241	45	gul	gul	PROPN
gujaf-274	241	46	et	et	PROPN
gujaf-274	241	47	al	al	PROPN
gujaf-274	241	48	.	.	PROPN
gujaf-274	241	49	,	,	PUNCT
gujaf-274	241	50	2011	2011	NUM
gujaf-274	241	51	)	)	PUNCT
gujaf-274	241	52	.	.	PUNCT
gujaf-274	242	1	also	also	ADV
gujaf-274	242	2	,	,	PUNCT
gujaf-274	242	3	women	woman	NOUN
gujaf-274	242	4	directors	director	NOUN
gujaf-274	242	5	are	be	AUX
gujaf-274	242	6	more	more	ADV
gujaf-274	242	7	worried	worried	ADJ
gujaf-274	242	8	with	with	ADP
gujaf-274	242	9	csr	csr	NOUN
gujaf-274	242	10	issues	issue	NOUN
gujaf-274	242	11	and	and	CCONJ
gujaf-274	242	12	could	could	AUX
gujaf-274	242	13	view	view	VERB
gujaf-274	242	14	it	it	PRON
gujaf-274	242	15	meticulously	meticulously	ADV
gujaf-274	242	16	than	than	ADP
gujaf-274	242	17	male	male	ADJ
gujaf-274	242	18	directors	director	NOUN
gujaf-274	242	19	and	and	CCONJ
gujaf-274	242	20	as	as	ADP
gujaf-274	242	21	such	such	ADJ
gujaf-274	242	22	,	,	PUNCT
gujaf-274	242	23	may	may	AUX
gujaf-274	242	24	result	result	VERB
gujaf-274	242	25	in	in	ADP
gujaf-274	242	26	a	a	DET
gujaf-274	242	27	more	more	ADV
gujaf-274	242	28	environmental	environmental	ADJ
gujaf-274	242	29	and	and	CCONJ
gujaf-274	242	30	social	social	ADJ
gujaf-274	242	31	responsibilities	responsibility	NOUN
gujaf-274	242	32	(	(	PUNCT
gujaf-274	242	33	ibrahim	ibrahim	PROPN
gujaf-274	242	34	&	&	CCONJ
gujaf-274	242	35	angelidis	angelidis	PROPN
gujaf-274	242	36	,	,	PUNCT
gujaf-274	242	37	1995	1995	NUM
gujaf-274	242	38	)	)	PUNCT
gujaf-274	242	39	.	.	PUNCT
gujaf-274	243	1	ghabayen	ghabayen	NOUN
gujaf-274	243	2	et	et	PROPN
gujaf-274	243	3	al	al	PROPN
gujaf-274	243	4	.	.	PUNCT
gujaf-274	244	1	(	(	PUNCT
gujaf-274	244	2	2016	2016	NUM
gujaf-274	244	3	)	)	PUNCT
gujaf-274	244	4	established	establish	VERB
gujaf-274	244	5	a	a	DET
gujaf-274	244	6	negative	negative	ADJ
gujaf-274	244	7	relationship	relationship	NOUN
gujaf-274	244	8	between	between	ADP
gujaf-274	244	9	board	board	NOUN
gujaf-274	244	10	gender	gender	NOUN
gujaf-274	244	11	and	and	CCONJ
gujaf-274	244	12	csr	csr	PROPN
gujaf-274	244	13	of	of	ADP
gujaf-274	244	14	jordanian	jordanian	ADJ
gujaf-274	244	15	banking	banking	NOUN
gujaf-274	244	16	sector	sector	NOUN
gujaf-274	244	17	over	over	ADP
gujaf-274	244	18	a	a	DET
gujaf-274	244	19	10	10	NUM
gujaf-274	244	20	-	-	PUNCT
gujaf-274	244	21	year	year	NOUN
gujaf-274	244	22	span	span	NOUN
gujaf-274	244	23	with	with	ADP
gujaf-274	244	24	a	a	DET
gujaf-274	244	25	sample	sample	NOUN
gujaf-274	244	26	of	of	ADP
gujaf-274	244	27	147	147	NUM
gujaf-274	244	28	banks	bank	NOUN
gujaf-274	244	29	/	/	SYM
gujaf-274	244	30	years	year	NOUN
gujaf-274	244	31	(	(	PUNCT
gujaf-274	244	32	2004	2004	NUM
gujaf-274	244	33	-	-	SYM
gujaf-274	244	34	2013	2013	NUM
gujaf-274	244	35	)	)	PUNCT
gujaf-274	244	36	.	.	PUNCT
gujaf-274	245	1	furthermore	furthermore	ADV
gujaf-274	245	2	,	,	PUNCT
gujaf-274	245	3	board	board	NOUN
gujaf-274	245	4	activities	activity	NOUN
gujaf-274	245	5	,	,	PUNCT
gujaf-274	245	6	including	include	VERB
gujaf-274	245	7	strategic	strategic	ADJ
gujaf-274	245	8	oversight	oversight	NOUN
gujaf-274	245	9	,	,	PUNCT
gujaf-274	245	10	meetings	meeting	NOUN
gujaf-274	245	11	,	,	PUNCT
gujaf-274	245	12	financial	financial	ADJ
gujaf-274	245	13	management	management	NOUN
gujaf-274	245	14	,	,	PUNCT
gujaf-274	245	15	and	and	CCONJ
gujaf-274	245	16	ethical	ethical	ADJ
gujaf-274	245	17	compliance	compliance	NOUN
gujaf-274	245	18	,	,	PUNCT
gujaf-274	245	19	are	be	AUX
gujaf-274	245	20	essential	essential	ADJ
gujaf-274	245	21	mechanisms	mechanism	NOUN
gujaf-274	245	22	through	through	ADP
gujaf-274	245	23	which	which	PRON
gujaf-274	245	24	boards	board	NOUN
gujaf-274	245	25	can	can	AUX
gujaf-274	245	26	align	align	VERB
gujaf-274	245	27	the	the	DET
gujaf-274	245	28	interests	interest	NOUN
gujaf-274	245	29	of	of	ADP
gujaf-274	245	30	managers	manager	NOUN
gujaf-274	245	31	with	with	ADP
gujaf-274	245	32	those	those	PRON
gujaf-274	245	33	of	of	ADP
gujaf-274	245	34	shareholders	shareholder	NOUN
gujaf-274	245	35	,	,	PUNCT
gujaf-274	245	36	potentially	potentially	ADV
gujaf-274	245	37	influencing	influence	VERB
gujaf-274	245	38	the	the	DET
gujaf-274	245	39	firm	firm	NOUN
gujaf-274	245	40	's	's	PART
gujaf-274	245	41	engagement	engagement	NOUN
gujaf-274	245	42	in	in	ADP
gujaf-274	245	43	csr	csr	NOUN
gujaf-274	245	44	initiatives	initiative	NOUN
gujaf-274	245	45	and	and	CCONJ
gujaf-274	245	46	guide	guide	VERB
gujaf-274	245	47	managers	manager	NOUN
gujaf-274	245	48	toward	toward	ADP
gujaf-274	245	49	socially	socially	ADV
gujaf-274	245	50	responsible	responsible	ADJ
gujaf-274	245	51	practices	practice	NOUN
gujaf-274	245	52	(	(	PUNCT
gujaf-274	245	53	jensen	jensen	PROPN
gujaf-274	245	54	,	,	PUNCT
gujaf-274	245	55	2001	2001	NUM
gujaf-274	245	56	;	;	PUNCT
gujaf-274	245	57	trevino	trevino	PROPN
gujaf-274	245	58	&	&	CCONJ
gujaf-274	245	59	nelson	nelson	PROPN
gujaf-274	245	60	,	,	PUNCT
gujaf-274	245	61	2011	2011	NUM
gujaf-274	245	62	)	)	PUNCT
gujaf-274	245	63	.	.	PUNCT
gujaf-274	246	1	the	the	DET
gujaf-274	246	2	study	study	NOUN
gujaf-274	246	3	of	of	ADP
gujaf-274	246	4	giannarakis	giannarakis	PROPN
gujaf-274	246	5	(	(	PUNCT
gujaf-274	246	6	2014	2014	NUM
gujaf-274	246	7	)	)	PUNCT
gujaf-274	246	8	provided	provide	VERB
gujaf-274	246	9	positive	positive	ADJ
gujaf-274	246	10	impact	impact	NOUN
gujaf-274	246	11	of	of	ADP
gujaf-274	246	12	board	board	NOUN
gujaf-274	246	13	activity	activity	NOUN
gujaf-274	246	14	on	on	ADP
gujaf-274	246	15	csr	csr	X
gujaf-274	246	16	of	of	ADP
gujaf-274	246	17	100	100	NUM
gujaf-274	246	18	sampled	sample	VERB
gujaf-274	246	19	of	of	ADP
gujaf-274	246	20	listed	list	VERB
gujaf-274	246	21	firms	firm	NOUN
gujaf-274	246	22	in	in	ADP
gujaf-274	246	23	us	we	PRON
gujaf-274	246	24	for	for	ADP
gujaf-274	246	25	the	the	DET
gujaf-274	246	26	financial	financial	ADJ
gujaf-274	246	27	year	year	NOUN
gujaf-274	246	28	2011	2011	NUM
gujaf-274	246	29	.	.	PUNCT
gujaf-274	247	1	moreover	moreover	ADV
gujaf-274	247	2	,	,	PUNCT
gujaf-274	247	3	agency	agency	NOUN
gujaf-274	247	4	theory	theory	NOUN
gujaf-274	247	5	also	also	ADV
gujaf-274	247	6	emphasizes	emphasize	VERB
gujaf-274	247	7	on	on	ADP
gujaf-274	247	8	the	the	DET
gujaf-274	247	9	professional	professional	ADJ
gujaf-274	247	10	qualifications	qualification	NOUN
gujaf-274	247	11	of	of	ADP
gujaf-274	247	12	members	member	NOUN
gujaf-274	247	13	as	as	ADP
gujaf-274	247	14	being	be	AUX
gujaf-274	247	15	essential	essential	ADJ
gujaf-274	247	16	to	to	ADP
gujaf-274	247	17	good	good	ADJ
gujaf-274	247	18	corporate	corporate	ADJ
gujaf-274	247	19	governance	governance	NOUN
gujaf-274	247	20	.	.	PUNCT
gujaf-274	248	1	members	member	NOUN
gujaf-274	248	2	with	with	ADP
gujaf-274	248	3	relevant	relevant	ADJ
gujaf-274	248	4	know	know	NOUN
gujaf-274	248	5	-	-	PUNCT
gujaf-274	248	6	how	how	NOUN
gujaf-274	248	7	in	in	ADP
gujaf-274	248	8	setting	set	VERB
gujaf-274	248	9	and	and	CCONJ
gujaf-274	248	10	achieving	achieve	VERB
gujaf-274	248	11	sustainable	sustainable	ADJ
gujaf-274	248	12	development	development	NOUN
gujaf-274	248	13	goals	goal	NOUN
gujaf-274	248	14	are	be	AUX
gujaf-274	248	15	also	also	ADV
gujaf-274	248	16	gusau	gusau	ADJ
gujaf-274	248	17	journal	journal	NOUN
gujaf-274	248	18	of	of	ADP
gujaf-274	248	19	accounting	accounting	NOUN
gujaf-274	248	20	and	and	CCONJ
gujaf-274	248	21	finance	finance	NOUN
gujaf-274	248	22	,	,	PUNCT
gujaf-274	248	23	vol	vol	NOUN
gujaf-274	248	24	.	.	PROPN
gujaf-274	248	25	5	5	NUM
gujaf-274	248	26	,	,	PUNCT
gujaf-274	248	27	issue	issue	NOUN
gujaf-274	248	28	1	1	NUM
gujaf-274	248	29	,	,	PUNCT
gujaf-274	248	30	april	april	PROPN
gujaf-274	248	31	,	,	PUNCT
gujaf-274	248	32	2024	2024	NUM
gujaf-274	248	33	30	30	NUM
gujaf-274	248	34	paramount	paramount	NOUN
gujaf-274	248	35	because	because	SCONJ
gujaf-274	248	36	they	they	PRON
gujaf-274	248	37	have	have	VERB
gujaf-274	248	38	a	a	DET
gujaf-274	248	39	wider	wide	ADJ
gujaf-274	248	40	variety	variety	NOUN
gujaf-274	248	41	of	of	ADP
gujaf-274	248	42	wherewithal	wherewithal	NOUN
gujaf-274	248	43	to	to	PART
gujaf-274	248	44	address	address	VERB
gujaf-274	248	45	problems	problem	NOUN
gujaf-274	248	46	and	and	CCONJ
gujaf-274	248	47	improve	improve	VERB
gujaf-274	248	48	csr	csr	NOUN
gujaf-274	248	49	practices	practice	NOUN
gujaf-274	248	50	(	(	PUNCT
gujaf-274	248	51	bear	bear	PROPN
gujaf-274	248	52	et	et	PROPN
gujaf-274	248	53	al	al	PROPN
gujaf-274	248	54	.	.	PROPN
gujaf-274	248	55	,	,	PUNCT
gujaf-274	248	56	2010	2010	NUM
gujaf-274	248	57	)	)	PUNCT
gujaf-274	248	58	.	.	PUNCT
gujaf-274	249	1	companies	company	NOUN
gujaf-274	249	2	with	with	ADP
gujaf-274	249	3	board	board	NOUN
gujaf-274	249	4	professionalism	professionalism	NOUN
gujaf-274	249	5	are	be	AUX
gujaf-274	249	6	more	more	ADV
gujaf-274	249	7	likely	likely	ADJ
gujaf-274	249	8	to	to	PART
gujaf-274	249	9	have	have	AUX
gujaf-274	249	10	strongly	strongly	ADV
gujaf-274	249	11	committed	commit	VERB
gujaf-274	249	12	to	to	ADP
gujaf-274	249	13	csr	csr	NOUN
gujaf-274	249	14	and	and	CCONJ
gujaf-274	249	15	are	be	AUX
gujaf-274	249	16	better	well	ADV
gujaf-274	249	17	positioned	position	VERB
gujaf-274	249	18	to	to	PART
gujaf-274	249	19	deliver	deliver	VERB
gujaf-274	249	20	csr	csr	NOUN
gujaf-274	249	21	performance	performance	NOUN
gujaf-274	249	22	(	(	PUNCT
gujaf-274	249	23	ceres	ceres	PROPN
gujaf-274	249	24	,	,	PUNCT
gujaf-274	249	25	2019	2019	NUM
gujaf-274	249	26	;	;	PUNCT
gujaf-274	249	27	minguel	minguel	PROPN
gujaf-274	249	28	,	,	PUNCT
gujaf-274	249	29	2017	2017	NUM
gujaf-274	249	30	)	)	PUNCT
gujaf-274	249	31	.	.	PUNCT
gujaf-274	250	1	for	for	ADP
gujaf-274	250	2	example	example	NOUN
gujaf-274	250	3	,	,	PUNCT
gujaf-274	250	4	zhuang	zhuang	PROPN
gujaf-274	250	5	et	et	PROPN
gujaf-274	250	6	al	al	PROPN
gujaf-274	250	7	.	.	PROPN
gujaf-274	250	8	(	(	PUNCT
gujaf-274	250	9	2018	2018	NUM
gujaf-274	250	10	)	)	PUNCT
gujaf-274	251	1	and	and	CCONJ
gujaf-274	251	2	harjoto	harjoto	VERB
gujaf-274	251	3	et	et	PROPN
gujaf-274	251	4	al	al	PROPN
gujaf-274	251	5	.	.	PROPN
gujaf-274	252	1	(	(	PUNCT
gujaf-274	252	2	2015	2015	NUM
gujaf-274	252	3	)	)	PUNCT
gujaf-274	252	4	revealed	reveal	VERB
gujaf-274	252	5	statistical	statistical	ADJ
gujaf-274	252	6	evidence	evidence	NOUN
gujaf-274	252	7	that	that	SCONJ
gujaf-274	252	8	board	board	NOUN
gujaf-274	252	9	professionalism	professionalism	NOUN
gujaf-274	252	10	is	be	AUX
gujaf-274	252	11	positively	positively	ADV
gujaf-274	252	12	significant	significant	ADJ
gujaf-274	252	13	with	with	ADP
gujaf-274	252	14	csr	csr	X
gujaf-274	252	15	of	of	ADP
gujaf-274	252	16	listed	list	VERB
gujaf-274	252	17	chinese	chinese	PROPN
gujaf-274	252	18	and	and	CCONJ
gujaf-274	252	19	us	us	PROPN
gujaf-274	252	20	firms	firm	NOUN
gujaf-274	252	21	.	.	PUNCT
gujaf-274	253	1	board	board	NOUN
gujaf-274	253	2	equity	equity	NOUN
gujaf-274	253	3	ownership	ownership	NOUN
gujaf-274	253	4	,	,	PUNCT
gujaf-274	253	5	where	where	SCONJ
gujaf-274	253	6	members	member	NOUN
gujaf-274	253	7	of	of	ADP
gujaf-274	253	8	the	the	DET
gujaf-274	253	9	board	board	NOUN
gujaf-274	253	10	hold	hold	VERB
gujaf-274	253	11	shares	share	NOUN
gujaf-274	253	12	in	in	ADP
gujaf-274	253	13	the	the	DET
gujaf-274	253	14	company	company	NOUN
gujaf-274	253	15	,	,	PUNCT
gujaf-274	253	16	is	be	AUX
gujaf-274	253	17	seen	see	VERB
gujaf-274	253	18	as	as	ADP
gujaf-274	253	19	a	a	DET
gujaf-274	253	20	mechanism	mechanism	NOUN
gujaf-274	253	21	to	to	PART
gujaf-274	253	22	align	align	VERB
gujaf-274	253	23	the	the	DET
gujaf-274	253	24	interests	interest	NOUN
gujaf-274	253	25	of	of	ADP
gujaf-274	253	26	managers	manager	NOUN
gujaf-274	253	27	with	with	ADP
gujaf-274	253	28	those	those	PRON
gujaf-274	253	29	of	of	ADP
gujaf-274	253	30	shareholders	shareholder	NOUN
gujaf-274	253	31	.	.	PUNCT
gujaf-274	254	1	if	if	SCONJ
gujaf-274	254	2	board	board	NOUN
gujaf-274	254	3	members	member	NOUN
gujaf-274	254	4	have	have	VERB
gujaf-274	254	5	a	a	DET
gujaf-274	254	6	substantial	substantial	ADJ
gujaf-274	254	7	financial	financial	ADJ
gujaf-274	254	8	interest	interest	NOUN
gujaf-274	254	9	in	in	ADP
gujaf-274	254	10	the	the	DET
gujaf-274	254	11	company	company	NOUN
gujaf-274	254	12	,	,	PUNCT
gujaf-274	254	13	they	they	PRON
gujaf-274	254	14	may	may	AUX
gujaf-274	254	15	be	be	AUX
gujaf-274	254	16	more	more	ADV
gujaf-274	254	17	inclined	inclined	ADJ
gujaf-274	254	18	to	to	PART
gujaf-274	254	19	consider	consider	VERB
gujaf-274	254	20	the	the	DET
gujaf-274	254	21	long	long	ADJ
gujaf-274	254	22	-	-	PUNCT
gujaf-274	254	23	term	term	NOUN
gujaf-274	254	24	sustainability	sustainability	NOUN
gujaf-274	254	25	and	and	CCONJ
gujaf-274	254	26	reputation	reputation	NOUN
gujaf-274	254	27	of	of	ADP
gujaf-274	254	28	the	the	DET
gujaf-274	254	29	firm	firm	NOUN
gujaf-274	254	30	,	,	PUNCT
gujaf-274	254	31	which	which	PRON
gujaf-274	254	32	are	be	AUX
gujaf-274	254	33	often	often	ADV
gujaf-274	254	34	associated	associate	VERB
gujaf-274	254	35	with	with	ADP
gujaf-274	254	36	robust	robust	ADJ
gujaf-274	254	37	csr	csr	NOUN
gujaf-274	254	38	practices	practice	NOUN
gujaf-274	254	39	and	and	CCONJ
gujaf-274	254	40	which	which	PRON
gujaf-274	254	41	result	result	VERB
gujaf-274	254	42	in	in	ADP
gujaf-274	254	43	increased	increase	VERB
gujaf-274	254	44	support	support	NOUN
gujaf-274	254	45	for	for	ADP
gujaf-274	254	46	csr	csr	NOUN
gujaf-274	254	47	policies	policy	NOUN
gujaf-274	254	48	and	and	CCONJ
gujaf-274	254	49	practices	practice	NOUN
gujaf-274	254	50	(	(	PUNCT
gujaf-274	254	51	dalton	dalton	PROPN
gujaf-274	254	52	et	et	PROPN
gujaf-274	254	53	al	al	PROPN
gujaf-274	254	54	.	.	PROPN
gujaf-274	254	55	,	,	PUNCT
gujaf-274	254	56	2003	2003	NUM
gujaf-274	254	57	)	)	PUNCT
gujaf-274	254	58	.	.	PUNCT
gujaf-274	255	1	however	however	ADV
gujaf-274	255	2	,	,	PUNCT
gujaf-274	255	3	directors	director	NOUN
gujaf-274	255	4	and	and	CCONJ
gujaf-274	255	5	managers	manager	NOUN
gujaf-274	255	6	who	who	PRON
gujaf-274	255	7	own	own	VERB
gujaf-274	255	8	corporate	corporate	ADJ
gujaf-274	255	9	stock	stock	NOUN
gujaf-274	255	10	usually	usually	ADV
gujaf-274	255	11	tend	tend	VERB
gujaf-274	255	12	to	to	PART
gujaf-274	255	13	be	be	AUX
gujaf-274	255	14	less	less	ADV
gujaf-274	255	15	eager	eager	ADJ
gujaf-274	255	16	to	to	PART
gujaf-274	255	17	over	over	ADV
gujaf-274	255	18	-	-	PUNCT
gujaf-274	255	19	invest	invest	VERB
gujaf-274	255	20	in	in	ADP
gujaf-274	255	21	csr	csr	NOUN
gujaf-274	255	22	actions	action	NOUN
gujaf-274	255	23	,	,	PUNCT
gujaf-274	255	24	because	because	SCONJ
gujaf-274	255	25	they	they	PRON
gujaf-274	255	26	have	have	VERB
gujaf-274	255	27	to	to	PART
gujaf-274	255	28	bear	bear	VERB
gujaf-274	255	29	a	a	DET
gujaf-274	255	30	proportion	proportion	NOUN
gujaf-274	255	31	of	of	ADP
gujaf-274	255	32	the	the	DET
gujaf-274	255	33	costs	cost	NOUN
gujaf-274	255	34	as	as	ADP
gujaf-274	255	35	shareholders	shareholder	NOUN
gujaf-274	255	36	(	(	PUNCT
gujaf-274	255	37	barnea	barnea	NOUN
gujaf-274	255	38	and	and	CCONJ
gujaf-274	255	39	rubin	rubin	PROPN
gujaf-274	255	40	,	,	PUNCT
gujaf-274	255	41	2010	2010	NUM
gujaf-274	255	42	)	)	PUNCT
gujaf-274	255	43	.	.	PUNCT
gujaf-274	256	1	however	however	ADV
gujaf-274	256	2	,	,	PUNCT
gujaf-274	256	3	carpenter	carpenter	NOUN
gujaf-274	256	4	and	and	CCONJ
gujaf-274	256	5	wade	wade	PROPN
gujaf-274	256	6	(	(	PUNCT
gujaf-274	256	7	2002	2002	NUM
gujaf-274	256	8	)	)	PUNCT
gujaf-274	256	9	found	find	VERB
gujaf-274	256	10	that	that	SCONJ
gujaf-274	256	11	firms	firm	NOUN
gujaf-274	256	12	with	with	ADP
gujaf-274	256	13	higher	high	ADJ
gujaf-274	256	14	levels	level	NOUN
gujaf-274	256	15	of	of	ADP
gujaf-274	256	16	board	board	NOUN
gujaf-274	256	17	equity	equity	NOUN
gujaf-274	256	18	ownership	ownership	NOUN
gujaf-274	256	19	were	be	AUX
gujaf-274	256	20	more	more	ADV
gujaf-274	256	21	likely	likely	ADJ
gujaf-274	256	22	to	to	PART
gujaf-274	256	23	engage	engage	VERB
gujaf-274	256	24	in	in	ADP
gujaf-274	256	25	socially	socially	ADV
gujaf-274	256	26	responsible	responsible	ADJ
gujaf-274	256	27	activities	activity	NOUN
gujaf-274	256	28	,	,	PUNCT
gujaf-274	256	29	suggesting	suggest	VERB
gujaf-274	256	30	a	a	DET
gujaf-274	256	31	positive	positive	ADJ
gujaf-274	256	32	correlation	correlation	NOUN
gujaf-274	256	33	between	between	ADP
gujaf-274	256	34	board	board	NOUN
gujaf-274	256	35	equity	equity	NOUN
gujaf-274	256	36	ownership	ownership	NOUN
gujaf-274	256	37	and	and	CCONJ
gujaf-274	256	38	csr	csr	NOUN
gujaf-274	256	39	.	.	PROPN
gujaf-274	256	40	3	3	NUM
gujaf-274	256	41	.	.	NOUN
gujaf-274	256	42	methods	method	NOUN
gujaf-274	256	43	and	and	CCONJ
gujaf-274	256	44	model	model	NOUN
gujaf-274	256	45	specification	specification	NOUN
gujaf-274	256	46	in	in	ADP
gujaf-274	256	47	order	order	NOUN
gujaf-274	256	48	to	to	PART
gujaf-274	256	49	ascertain	ascertain	VERB
gujaf-274	256	50	the	the	DET
gujaf-274	256	51	impact	impact	NOUN
gujaf-274	256	52	of	of	ADP
gujaf-274	256	53	board	board	NOUN
gujaf-274	256	54	characteristics	characteristic	NOUN
gujaf-274	256	55	on	on	ADP
gujaf-274	256	56	csr	csr	PROPN
gujaf-274	256	57	,	,	PUNCT
gujaf-274	256	58	correlational	correlational	ADJ
gujaf-274	256	59	research	research	NOUN
gujaf-274	256	60	design	design	NOUN
gujaf-274	256	61	was	be	AUX
gujaf-274	256	62	adopted	adopt	VERB
gujaf-274	256	63	.	.	PUNCT
gujaf-274	257	1	the	the	DET
gujaf-274	257	2	population	population	NOUN
gujaf-274	257	3	consists	consist	VERB
gujaf-274	257	4	of	of	ADP
gujaf-274	257	5	twelve	twelve	NUM
gujaf-274	257	6	(	(	PUNCT
gujaf-274	257	7	12	12	NUM
gujaf-274	257	8	)	)	PUNCT
gujaf-274	257	9	listed	list	VERB
gujaf-274	257	10	oil	oil	NOUN
gujaf-274	257	11	and	and	CCONJ
gujaf-274	257	12	gas	gas	NOUN
gujaf-274	257	13	firms	firm	NOUN
gujaf-274	257	14	in	in	ADP
gujaf-274	257	15	the	the	DET
gujaf-274	257	16	nigerian	nigerian	ADJ
gujaf-274	257	17	stock	stock	PROPN
gujaf-274	257	18	exchange	exchange	PROPN
gujaf-274	257	19	group	group	NOUN
gujaf-274	257	20	as	as	ADP
gujaf-274	257	21	at	at	ADP
gujaf-274	257	22	31st	31st	PROPN
gujaf-274	257	23	december	december	PROPN
gujaf-274	257	24	,	,	PUNCT
gujaf-274	257	25	2023	2023	NUM
gujaf-274	257	26	.	.	PUNCT
gujaf-274	258	1	out	out	ADP
gujaf-274	258	2	of	of	ADP
gujaf-274	258	3	these	these	PRON
gujaf-274	258	4	,	,	PUNCT
gujaf-274	258	5	five	five	NUM
gujaf-274	258	6	(	(	PUNCT
gujaf-274	258	7	5	5	NUM
gujaf-274	258	8	)	)	PUNCT
gujaf-274	258	9	listed	list	VERB
gujaf-274	258	10	oil	oil	NOUN
gujaf-274	258	11	and	and	CCONJ
gujaf-274	258	12	gas	gas	NOUN
gujaf-274	258	13	firms	firm	NOUN
gujaf-274	258	14	have	have	AUX
gujaf-274	258	15	consistently	consistently	ADV
gujaf-274	258	16	published	publish	VERB
gujaf-274	258	17	their	their	PRON
gujaf-274	258	18	annual	annual	ADJ
gujaf-274	258	19	reports	report	NOUN
gujaf-274	258	20	from	from	ADP
gujaf-274	258	21	the	the	DET
gujaf-274	258	22	period	period	NOUN
gujaf-274	258	23	of	of	ADP
gujaf-274	258	24	2007	2007	NUM
gujaf-274	258	25	to	to	ADP
gujaf-274	258	26	2022	2022	NUM
gujaf-274	258	27	selected	select	VERB
gujaf-274	258	28	by	by	ADP
gujaf-274	258	29	the	the	DET
gujaf-274	258	30	study	study	NOUN
gujaf-274	258	31	.	.	PUNCT
gujaf-274	259	1	therefore	therefore	ADV
gujaf-274	259	2	,	,	PUNCT
gujaf-274	259	3	the	the	DET
gujaf-274	259	4	sample	sample	NOUN
gujaf-274	259	5	size	size	NOUN
gujaf-274	259	6	of	of	ADP
gujaf-274	259	7	the	the	DET
gujaf-274	259	8	study	study	NOUN
gujaf-274	259	9	is	be	AUX
gujaf-274	259	10	five	five	NUM
gujaf-274	259	11	.	.	PUNCT
gujaf-274	260	1	the	the	DET
gujaf-274	260	2	selection	selection	NOUN
gujaf-274	260	3	of	of	ADP
gujaf-274	260	4	the	the	DET
gujaf-274	260	5	period	period	NOUN
gujaf-274	260	6	allowed	allow	VERB
gujaf-274	260	7	an	an	DET
gujaf-274	260	8	examination	examination	NOUN
gujaf-274	260	9	of	of	ADP
gujaf-274	260	10	the	the	DET
gujaf-274	260	11	current	current	ADJ
gujaf-274	260	12	events	event	NOUN
gujaf-274	260	13	in	in	ADP
gujaf-274	260	14	csr	csr	NOUN
gujaf-274	260	15	reporting	reporting	NOUN
gujaf-274	260	16	practices	practice	NOUN
gujaf-274	260	17	.	.	PUNCT
gujaf-274	261	1	secondary	secondary	ADJ
gujaf-274	261	2	data	datum	NOUN
gujaf-274	261	3	was	be	AUX
gujaf-274	261	4	utilized	utilize	VERB
gujaf-274	261	5	and	and	CCONJ
gujaf-274	261	6	extracted	extract	VERB
gujaf-274	261	7	from	from	ADP
gujaf-274	261	8	yearly	yearly	ADJ
gujaf-274	261	9	reports	report	NOUN
gujaf-274	261	10	of	of	ADP
gujaf-274	261	11	the	the	DET
gujaf-274	261	12	listed	list	VERB
gujaf-274	261	13	oil	oil	NOUN
gujaf-274	261	14	and	and	CCONJ
gujaf-274	261	15	gas	gas	NOUN
gujaf-274	261	16	in	in	ADP
gujaf-274	261	17	nigerian	nigerian	PROPN
gujaf-274	261	18	.	.	PUNCT
gujaf-274	262	1	the	the	DET
gujaf-274	262	2	data	datum	NOUN
gujaf-274	262	3	was	be	AUX
gujaf-274	262	4	analyzed	analyze	VERB
gujaf-274	262	5	with	with	ADP
gujaf-274	262	6	panel	panel	NOUN
gujaf-274	262	7	regression	regression	NOUN
gujaf-274	262	8	and	and	CCONJ
gujaf-274	262	9	correlation	correlation	NOUN
gujaf-274	262	10	.	.	PUNCT
gujaf-274	263	1	gusau	gusau	ADJ
gujaf-274	263	2	journal	journal	PROPN
gujaf-274	263	3	of	of	ADP
gujaf-274	263	4	accounting	accounting	NOUN
gujaf-274	263	5	and	and	CCONJ
gujaf-274	263	6	finance	finance	NOUN
gujaf-274	263	7	,	,	PUNCT
gujaf-274	263	8	vol	vol	NOUN
gujaf-274	263	9	.	.	PROPN
gujaf-274	263	10	5	5	NUM
gujaf-274	263	11	,	,	PUNCT
gujaf-274	263	12	issue	issue	NOUN
gujaf-274	263	13	1	1	NUM
gujaf-274	263	14	,	,	PUNCT
gujaf-274	263	15	april	april	PROPN
gujaf-274	263	16	,	,	PUNCT
gujaf-274	263	17	2024	2024	NUM
gujaf-274	263	18	31	31	NUM
gujaf-274	263	19	the	the	DET
gujaf-274	263	20	review	review	NOUN
gujaf-274	263	21	:	:	PUNCT
gujaf-274	263	22	variables	variable	NOUN
gujaf-274	263	23	and	and	CCONJ
gujaf-274	263	24	measurements	measurement	VERB
gujaf-274	263	25	variable	variable	ADJ
gujaf-274	263	26	types	type	NOUN
gujaf-274	263	27	measurements	measurement	VERB
gujaf-274	263	28	sources	source	NOUN
gujaf-274	263	29	corporate	corporate	ADJ
gujaf-274	263	30	social	social	ADJ
gujaf-274	263	31	responsibility	responsibility	NOUN
gujaf-274	263	32	dependent	dependent	ADJ
gujaf-274	263	33	variable	variable	ADJ
gujaf-274	263	34	total	total	ADJ
gujaf-274	263	35	amount	amount	NOUN
gujaf-274	263	36	in	in	ADP
gujaf-274	263	37	naira	naira	NOUN
gujaf-274	263	38	spent	spend	VERB
gujaf-274	263	39	on	on	ADP
gujaf-274	263	40	the	the	DET
gujaf-274	263	41	csr	csr	X
gujaf-274	263	42	(	(	PUNCT
gujaf-274	263	43	awodiran	awodiran	NOUN
gujaf-274	263	44	&	&	CCONJ
gujaf-274	263	45	jimba,2019	jimba,2019	PROPN
gujaf-274	263	46	)	)	PUNCT
gujaf-274	263	47	board	board	NOUN
gujaf-274	263	48	size	size	NOUN
gujaf-274	263	49	independent	independent	ADJ
gujaf-274	263	50	variable	variable	NOUN
gujaf-274	263	51	the	the	DET
gujaf-274	263	52	aggregate	aggregate	NOUN
gujaf-274	263	53	of	of	ADP
gujaf-274	263	54	members	member	NOUN
gujaf-274	263	55	who	who	PRON
gujaf-274	263	56	made	make	VERB
gujaf-274	263	57	up	up	ADP
gujaf-274	263	58	the	the	DET
gujaf-274	263	59	board	board	NOUN
gujaf-274	263	60	.	.	PUNCT
gujaf-274	264	1	(	(	PUNCT
gujaf-274	264	2	ahmad	ahmad	PROPN
gujaf-274	264	3	et	et	PROPN
gujaf-274	264	4	al	al	PROPN
gujaf-274	264	5	.	.	PROPN
gujaf-274	264	6	,	,	PUNCT
gujaf-274	264	7	2017	2017	NUM
gujaf-274	264	8	)	)	PUNCT
gujaf-274	264	9	.	.	PUNCT
gujaf-274	265	1	board	board	NOUN
gujaf-274	265	2	independence	independence	PROPN
gujaf-274	265	3	independent	independent	ADJ
gujaf-274	265	4	variable	variable	ADJ
gujaf-274	265	5	proportion	proportion	NOUN
gujaf-274	265	6	of	of	ADP
gujaf-274	265	7	independent	independent	ADJ
gujaf-274	265	8	nonexecutive	nonexecutive	ADJ
gujaf-274	265	9	members	member	NOUN
gujaf-274	265	10	on	on	ADP
gujaf-274	265	11	the	the	DET
gujaf-274	265	12	board	board	NOUN
gujaf-274	265	13	.	.	PUNCT
gujaf-274	266	1	abubakar	abubakar	PROPN
gujaf-274	266	2	(	(	PUNCT
gujaf-274	266	3	2016	2016	NUM
gujaf-274	266	4	)	)	PUNCT
gujaf-274	266	5	board	board	NOUN
gujaf-274	266	6	gender	gender	NOUN
gujaf-274	266	7	independent	independent	ADJ
gujaf-274	266	8	variable	variable	ADJ
gujaf-274	266	9	proportion	proportion	NOUN
gujaf-274	266	10	of	of	ADP
gujaf-274	266	11	women	woman	NOUN
gujaf-274	266	12	directors	director	NOUN
gujaf-274	266	13	on	on	ADP
gujaf-274	266	14	the	the	DET
gujaf-274	266	15	board	board	NOUN
gujaf-274	266	16	.	.	PUNCT
gujaf-274	267	1	oh	oh	INTJ
gujaf-274	267	2	et	et	NOUN
gujaf-274	267	3	al	al	PROPN
gujaf-274	267	4	(	(	PUNCT
gujaf-274	267	5	2019	2019	NUM
gujaf-274	267	6	)	)	PUNCT
gujaf-274	267	7	board	board	NOUN
gujaf-274	267	8	activity	activity	NOUN
gujaf-274	267	9	independent	independent	ADJ
gujaf-274	267	10	variable	variable	ADJ
gujaf-274	267	11	number	number	NOUN
gujaf-274	267	12	of	of	ADP
gujaf-274	267	13	times	times	PROPN
gujaf-274	267	14	meetings	meeting	NOUN
gujaf-274	267	15	are	be	AUX
gujaf-274	267	16	held	hold	VERB
gujaf-274	267	17	by	by	ADP
gujaf-274	267	18	board	board	NOUN
gujaf-274	267	19	members	member	NOUN
gujaf-274	267	20	in	in	ADP
gujaf-274	267	21	a	a	DET
gujaf-274	267	22	year	year	NOUN
gujaf-274	267	23	.	.	PUNCT
gujaf-274	268	1	(	(	PUNCT
gujaf-274	268	2	harjoto	harjoto	VERB
gujaf-274	268	3	et	et	PROPN
gujaf-274	268	4	al	al	PROPN
gujaf-274	268	5	.	.	PROPN
gujaf-274	268	6	,	,	PUNCT
gujaf-274	268	7	2015	2015	NUM
gujaf-274	268	8	)	)	PUNCT
gujaf-274	268	9	board	board	NOUN
gujaf-274	268	10	professionalism	professionalism	NOUN
gujaf-274	268	11	independent	independent	ADJ
gujaf-274	268	12	variable	variable	ADJ
gujaf-274	268	13	number	number	NOUN
gujaf-274	268	14	of	of	ADP
gujaf-274	268	15	members	member	NOUN
gujaf-274	268	16	with	with	ADP
gujaf-274	268	17	professional	professional	ADJ
gujaf-274	268	18	qualification	qualification	NOUN
gujaf-274	268	19	divided	divide	VERB
gujaf-274	268	20	by	by	ADP
gujaf-274	268	21	the	the	DET
gujaf-274	268	22	total	total	ADJ
gujaf-274	268	23	number	number	NOUN
gujaf-274	268	24	of	of	ADP
gujaf-274	268	25	directors	director	NOUN
gujaf-274	268	26	.	.	PUNCT
gujaf-274	269	1	ntim	ntim	PROPN
gujaf-274	269	2	&	&	CCONJ
gujaf-274	269	3	osei	osei	PROPN
gujaf-274	269	4	(	(	PUNCT
gujaf-274	269	5	2013	2013	NUM
gujaf-274	269	6	)	)	PUNCT
gujaf-274	269	7	.	.	PUNCT
gujaf-274	270	1	board	board	PROPN
gujaf-274	270	2	equity	equity	PROPN
gujaf-274	270	3	ownership	ownership	PROPN
gujaf-274	270	4	independent	independent	ADJ
gujaf-274	270	5	variable	variable	ADJ
gujaf-274	270	6	proportion	proportion	NOUN
gujaf-274	270	7	of	of	ADP
gujaf-274	270	8	shares	share	NOUN
gujaf-274	270	9	held	hold	VERB
gujaf-274	270	10	by	by	ADP
gujaf-274	270	11	members	member	NOUN
gujaf-274	270	12	of	of	ADP
gujaf-274	270	13	a	a	DET
gujaf-274	270	14	company	company	NOUN
gujaf-274	270	15	's	's	PART
gujaf-274	270	16	board	board	NOUN
gujaf-274	270	17	of	of	ADP
gujaf-274	270	18	directors	director	NOUN
gujaf-274	270	19	brammer	brammer	PROPN
gujaf-274	270	20	&	&	CCONJ
gujaf-274	270	21	pavelin	pavelin	PROPN
gujaf-274	270	22	,	,	PUNCT
gujaf-274	270	23	2008	2008	NUM
gujaf-274	270	24	profitability	profitability	NOUN
gujaf-274	270	25	control	control	NOUN
gujaf-274	270	26	variable	variable	ADJ
gujaf-274	270	27	natural	natural	ADJ
gujaf-274	270	28	logarithm	logarithm	NOUN
gujaf-274	270	29	of	of	ADP
gujaf-274	270	30	total	total	ADJ
gujaf-274	270	31	assets	asset	NOUN
gujaf-274	270	32	of	of	ADP
gujaf-274	270	33	the	the	DET
gujaf-274	270	34	company	company	NOUN
gujaf-274	270	35	’s	’s	PART
gujaf-274	270	36	year	year	NOUN
gujaf-274	270	37	–	–	PUNCT
gujaf-274	270	38	end	end	NOUN
gujaf-274	270	39	(	(	PUNCT
gujaf-274	270	40	akbas,2016	akbas,2016	NOUN
gujaf-274	270	41	)	)	PUNCT
gujaf-274	270	42	firm	firm	ADJ
gujaf-274	270	43	size	size	NOUN
gujaf-274	270	44	control	control	NOUN
gujaf-274	270	45	variable	variable	ADJ
gujaf-274	270	46	profit	profit	NOUN
gujaf-274	270	47	before	before	ADP
gujaf-274	270	48	tax	tax	NOUN
gujaf-274	270	49	divided	divide	VERB
gujaf-274	270	50	by	by	ADP
gujaf-274	270	51	total	total	ADJ
gujaf-274	270	52	asset	asset	NOUN
gujaf-274	270	53	of	of	ADP
gujaf-274	270	54	the	the	DET
gujaf-274	270	55	firm	firm	NOUN
gujaf-274	270	56	at	at	ADP
gujaf-274	270	57	year	year	NOUN
gujaf-274	270	58	end	end	NOUN
gujaf-274	270	59	.	.	PUNCT
gujaf-274	271	1	(	(	PUNCT
gujaf-274	271	2	sanan	sanan	PROPN
gujaf-274	271	3	,	,	PUNCT
gujaf-274	271	4	2018	2018	NUM
gujaf-274	271	5	)	)	PUNCT
gujaf-274	271	6	.	.	PUNCT
gujaf-274	272	1	source	source	NOUN
gujaf-274	272	2	:	:	PUNCT
gujaf-274	272	3	compiled	compile	VERB
gujaf-274	272	4	by	by	ADP
gujaf-274	272	5	the	the	DET
gujaf-274	272	6	researchers	researcher	NOUN
gujaf-274	272	7	from	from	ADP
gujaf-274	272	8	various	various	ADJ
gujaf-274	272	9	literature	literature	NOUN
gujaf-274	272	10	reviewed	review	VERB
gujaf-274	272	11	the	the	DET
gujaf-274	272	12	model	model	NOUN
gujaf-274	272	13	was	be	AUX
gujaf-274	272	14	formulated	formulate	VERB
gujaf-274	272	15	to	to	PART
gujaf-274	272	16	examine	examine	VERB
gujaf-274	272	17	the	the	DET
gujaf-274	272	18	impact	impact	NOUN
gujaf-274	272	19	of	of	ADP
gujaf-274	272	20	board	board	NOUN
gujaf-274	272	21	mechanisms	mechanism	NOUN
gujaf-274	272	22	on	on	ADP
gujaf-274	272	23	csr	csr	NOUN
gujaf-274	272	24	:	:	PUNCT
gujaf-274	272	25	csr	csr	X
gujaf-274	272	26	it	it	PRON
gujaf-274	272	27	=	=	PUNCT
gujaf-274	273	1	β0	β0	PROPN
gujaf-274	274	1	+	+	CCONJ
gujaf-274	274	2	β1bsizeit	β1bsizeit	PROPN
gujaf-274	275	1	+	+	NOUN
gujaf-274	275	2	β2bindit	β2bindit	NOUN
gujaf-274	275	3	+	+	NUM
gujaf-274	275	4	β3bgdit	β3bgdit	NOUN
gujaf-274	275	5	+	+	NUM
gujaf-274	275	6	β4bactit	β4bactit	NOUN
gujaf-274	275	7	+	+	CCONJ
gujaf-274	275	8	β5bprfit	β5bprfit	NUM
gujaf-274	276	1	+	+	CCONJ
gujaf-274	276	2	β6beqoit+	β6beqoit+	NUM
gujaf-274	276	3	β7profit	β7profit	NOUN
gujaf-274	276	4	+	+	CCONJ
gujaf-274	276	5	β8fsize+	β8fsize+	NUM
gujaf-274	276	6	єit	єit	NOUN
gujaf-274	276	7	where	where	SCONJ
gujaf-274	276	8	;	;	PUNCT
gujaf-274	276	9	csr	csr	X
gujaf-274	276	10	=	=	ADJ
gujaf-274	276	11	corporate	corporate	ADJ
gujaf-274	276	12	social	social	ADJ
gujaf-274	276	13	responsibility	responsibility	NOUN
gujaf-274	276	14	bsize	bsize	NOUN
gujaf-274	276	15	=	=	SYM
gujaf-274	276	16	board	board	NOUN
gujaf-274	276	17	size	size	NOUN
gujaf-274	276	18	bind	bind	NOUN
gujaf-274	276	19	=	=	SYM
gujaf-274	276	20	board	board	NOUN
gujaf-274	276	21	independence	independence	NOUN
gujaf-274	276	22	gusau	gusau	PROPN
gujaf-274	276	23	journal	journal	PROPN
gujaf-274	276	24	of	of	ADP
gujaf-274	276	25	accounting	accounting	NOUN
gujaf-274	276	26	and	and	CCONJ
gujaf-274	276	27	finance	finance	NOUN
gujaf-274	276	28	,	,	PUNCT
gujaf-274	276	29	vol	vol	NOUN
gujaf-274	276	30	.	.	PROPN
gujaf-274	276	31	5	5	NUM
gujaf-274	276	32	,	,	PUNCT
gujaf-274	276	33	issue	issue	NOUN
gujaf-274	276	34	1	1	NUM
gujaf-274	276	35	,	,	PUNCT
gujaf-274	276	36	april	april	PROPN
gujaf-274	276	37	,	,	PUNCT
gujaf-274	276	38	2024	2024	NUM
gujaf-274	276	39	32	32	NUM
gujaf-274	276	40	bgd	bgd	NOUN
gujaf-274	276	41	=	=	SYM
gujaf-274	276	42	board	board	NOUN
gujaf-274	276	43	gender	gender	NOUN
gujaf-274	276	44	diversity	diversity	NOUN
gujaf-274	276	45	bact=	bact=	PROPN
gujaf-274	276	46	board	board	NOUN
gujaf-274	276	47	activity	activity	NOUN
gujaf-274	276	48	bprf=	bprf=	PUNCT
gujaf-274	276	49	board	board	NOUN
gujaf-274	276	50	professionalism	professionalism	NOUN
gujaf-274	276	51	beo	beo	NOUN
gujaf-274	276	52	=	=	PROPN
gujaf-274	276	53	board	board	PROPN
gujaf-274	276	54	equity	equity	NOUN
gujaf-274	276	55	ownership	ownership	NOUN
gujaf-274	276	56	prof=	prof=	PROPN
gujaf-274	276	57	profitability	profitability	NOUN
gujaf-274	276	58	fsize	fsize	NOUN
gujaf-274	276	59	=	=	SYM
gujaf-274	276	60	firm	firm	ADJ
gujaf-274	276	61	size	size	NOUN
gujaf-274	276	62	ß0	ß0	NOUN
gujaf-274	276	63	=	=	SYM
gujaf-274	276	64	intercept	intercept	NOUN
gujaf-274	276	65	;	;	PUNCT
gujaf-274	276	66	ß1	ß1	NOUN
gujaf-274	276	67	to	to	ADP
gujaf-274	276	68	ß8	ß8	NOUN
gujaf-274	276	69	=	=	PUNCT
gujaf-274	276	70	coefficient	coefficient	NOUN
gujaf-274	276	71	of	of	ADP
gujaf-274	276	72	the	the	DET
gujaf-274	276	73	independent	independent	ADJ
gujaf-274	276	74	and	and	CCONJ
gujaf-274	276	75	control	control	NOUN
gujaf-274	276	76	variables	variable	NOUN
gujaf-274	276	77	;	;	PUNCT
gujaf-274	276	78	є	є	PROPN
gujaf-274	276	79	=	=	NOUN
gujaf-274	276	80	error	error	NOUN
gujaf-274	276	81	term	term	NOUN
gujaf-274	276	82	;	;	PUNCT
gujaf-274	276	83	it	it	PRON
gujaf-274	276	84	=	=	PUNCT
gujaf-274	276	85	subscript	subscript	NOUN
gujaf-274	276	86	for	for	ADP
gujaf-274	276	87	panel	panel	NOUN
gujaf-274	276	88	data	datum	NOUN
gujaf-274	276	89	4	4	NUM
gujaf-274	276	90	.	.	NOUN
gujaf-274	276	91	result	result	NOUN
gujaf-274	276	92	and	and	CCONJ
gujaf-274	276	93	discussion	discussion	NOUN
gujaf-274	276	94	data	datum	NOUN
gujaf-274	276	95	collected	collect	VERB
gujaf-274	276	96	during	during	ADP
gujaf-274	276	97	the	the	DET
gujaf-274	276	98	course	course	NOUN
gujaf-274	276	99	of	of	ADP
gujaf-274	276	100	the	the	DET
gujaf-274	276	101	study	study	NOUN
gujaf-274	276	102	were	be	AUX
gujaf-274	276	103	presented	present	VERB
gujaf-274	276	104	and	and	CCONJ
gujaf-274	276	105	discussed	discuss	VERB
gujaf-274	276	106	in	in	ADP
gujaf-274	276	107	this	this	DET
gujaf-274	276	108	section	section	NOUN
gujaf-274	276	109	.	.	PUNCT
gujaf-274	277	1	the	the	DET
gujaf-274	277	2	descriptive	descriptive	ADJ
gujaf-274	277	3	statistics	statistic	NOUN
gujaf-274	277	4	,	,	PUNCT
gujaf-274	277	5	correlation	correlation	NOUN
gujaf-274	277	6	matrix	matrix	NOUN
gujaf-274	277	7	and	and	CCONJ
gujaf-274	277	8	inferential	inferential	ADJ
gujaf-274	277	9	statistics	statistic	NOUN
gujaf-274	277	10	are	be	AUX
gujaf-274	277	11	presented	present	VERB
gujaf-274	277	12	in	in	ADP
gujaf-274	277	13	this	this	DET
gujaf-274	277	14	section	section	NOUN
gujaf-274	277	15	.	.	PUNCT
gujaf-274	278	1	the	the	DET
gujaf-274	278	2	hypothesis	hypothesis	NOUN
gujaf-274	278	3	formulated	formulate	VERB
gujaf-274	278	4	for	for	ADP
gujaf-274	278	5	the	the	DET
gujaf-274	278	6	study	study	NOUN
gujaf-274	278	7	was	be	AUX
gujaf-274	278	8	tested	test	VERB
gujaf-274	278	9	to	to	PART
gujaf-274	278	10	institute	institute	VERB
gujaf-274	278	11	the	the	DET
gujaf-274	278	12	effect	effect	NOUN
gujaf-274	278	13	of	of	ADP
gujaf-274	278	14	board	board	NOUN
gujaf-274	278	15	characteristics	characteristic	NOUN
gujaf-274	278	16	on	on	ADP
gujaf-274	278	17	corporate	corporate	ADJ
gujaf-274	278	18	social	social	ADJ
gujaf-274	278	19	responsibility	responsibility	NOUN
gujaf-274	278	20	.	.	PUNCT
gujaf-274	279	1	table	table	NOUN
gujaf-274	279	2	2	2	NUM
gujaf-274	279	3	:	:	PUNCT
gujaf-274	279	4	summary	summary	NOUN
gujaf-274	279	5	of	of	ADP
gujaf-274	279	6	descriptive	descriptive	ADJ
gujaf-274	279	7	statistics	statistic	NOUN
gujaf-274	279	8	variable	variable	ADJ
gujaf-274	279	9	obs	obs	PROPN
gujaf-274	279	10	mean	mean	VERB
gujaf-274	279	11	std	std	PROPN
gujaf-274	279	12	.	.	PROPN
gujaf-274	280	1	dev	dev	PROPN
gujaf-274	280	2	.	.	PUNCT
gujaf-274	280	3	min	min	PROPN
gujaf-274	280	4	max	max	PROPN
gujaf-274	280	5	csrexp(₦million	csrexp(₦million	PROPN
gujaf-274	280	6	)	)	PUNCT
gujaf-274	280	7	80	80	NUM
gujaf-274	280	8	25,837	25,837	NUM
gujaf-274	280	9	45,559	45,559	NUM
gujaf-274	280	10	0	0	NUM
gujaf-274	280	11	158,336	158,336	NUM
gujaf-274	280	12	bsize	bsize	VERB
gujaf-274	280	13	80	80	NUM
gujaf-274	280	14	7.285	7.285	NUM
gujaf-274	280	15	2.063	2.063	NUM
gujaf-274	280	16	4	4	NUM
gujaf-274	280	17	11	11	NUM
gujaf-274	280	18	bind	bind	VERB
gujaf-274	280	19	80	80	NUM
gujaf-274	280	20	.075	.075	NUM
gujaf-274	280	21	.142	.142	NUM
gujaf-274	280	22	0	0	NUM
gujaf-274	280	23	.668	.668	NUM
gujaf-274	280	24	bgd	bgd	PROPN
gujaf-274	280	25	80	80	NUM
gujaf-274	280	26	.124	.124	NUM
gujaf-274	280	27	.078	.078	NUM
gujaf-274	280	28	0	0	NUM
gujaf-274	280	29	.383	.383	NUM
gujaf-274	280	30	bact	bact	NOUN
gujaf-274	280	31	80	80	NUM
gujaf-274	280	32	4.780	4.780	NUM
gujaf-274	280	33	1.922	1.922	NUM
gujaf-274	280	34	4	4	NUM
gujaf-274	280	35	7	7	NUM
gujaf-274	280	36	bprf	bprf	NOUN
gujaf-274	280	37	80	80	NUM
gujaf-274	280	38	.139	.139	NUM
gujaf-274	280	39	.103	.103	NUM
gujaf-274	280	40	0	0	NUM
gujaf-274	280	41	.375	.375	NUM
gujaf-274	280	42	beo	beo	NOUN
gujaf-274	280	43	80	80	NUM
gujaf-274	280	44	.158	.158	NUM
gujaf-274	280	45	.192	.192	NUM
gujaf-274	280	46	0	0	NUM
gujaf-274	280	47	.653	.653	NUM
gujaf-274	280	48	prof	prof	PROPN
gujaf-274	280	49	80	80	NUM
gujaf-274	280	50	.011	.011	NUM
gujaf-274	280	51	.254	.254	NUM
gujaf-274	280	52	.658	.658	NUM
gujaf-274	280	53	.132	.132	NUM
gujaf-274	280	54	fsize	fsize	NOUN
gujaf-274	280	55	(	(	PUNCT
gujaf-274	280	56	₦	₦	NOUN
gujaf-274	280	57	million	million	NUM
gujaf-274	280	58	)	)	PUNCT
gujaf-274	280	59	80	80	NUM
gujaf-274	280	60	87,785	87,785	NUM
gujaf-274	280	61	54,915	54,915	NUM
gujaf-274	280	62	22,375	22,375	NUM
gujaf-274	280	63	169,155	169,155	NUM
gujaf-274	280	64	source	source	NOUN
gujaf-274	280	65	:	:	PUNCT
gujaf-274	280	66	stata	stata	NOUN
gujaf-274	280	67	output	output	NOUN
gujaf-274	280	68	,	,	PUNCT
gujaf-274	280	69	2023	2023	NUM
gujaf-274	280	70	gusau	gusau	ADJ
gujaf-274	280	71	journal	journal	NOUN
gujaf-274	280	72	of	of	ADP
gujaf-274	280	73	accounting	accounting	NOUN
gujaf-274	280	74	and	and	CCONJ
gujaf-274	280	75	finance	finance	NOUN
gujaf-274	280	76	,	,	PUNCT
gujaf-274	280	77	vol	vol	NOUN
gujaf-274	280	78	.	.	PROPN
gujaf-274	280	79	5	5	NUM
gujaf-274	280	80	,	,	PUNCT
gujaf-274	280	81	issue	issue	NOUN
gujaf-274	280	82	1	1	NUM
gujaf-274	280	83	,	,	PUNCT
gujaf-274	280	84	april	april	PROPN
gujaf-274	280	85	,	,	PUNCT
gujaf-274	280	86	2024	2024	NUM
gujaf-274	280	87	33	33	NUM
gujaf-274	280	88	the	the	DET
gujaf-274	280	89	summary	summary	NOUN
gujaf-274	280	90	statistics	statistic	NOUN
gujaf-274	280	91	show	show	VERB
gujaf-274	280	92	the	the	DET
gujaf-274	280	93	dependent	dependent	ADJ
gujaf-274	280	94	variable	variable	NOUN
gujaf-274	280	95	and	and	CCONJ
gujaf-274	280	96	all	all	DET
gujaf-274	280	97	independent	independent	ADJ
gujaf-274	280	98	variables	variable	NOUN
gujaf-274	280	99	of	of	ADP
gujaf-274	280	100	this	this	DET
gujaf-274	280	101	study	study	NOUN
gujaf-274	280	102	.	.	PUNCT
gujaf-274	281	1	this	this	PRON
gujaf-274	281	2	means	mean	VERB
gujaf-274	281	3	that	that	SCONJ
gujaf-274	281	4	on	on	ADP
gujaf-274	281	5	average	average	ADJ
gujaf-274	281	6	,	,	PUNCT
gujaf-274	281	7	total	total	NOUN
gujaf-274	281	8	of	of	ADP
gujaf-274	281	9	₦	₦	PROPN
gujaf-274	281	10	25.84million	25.84million	NUM
gujaf-274	281	11	was	be	AUX
gujaf-274	281	12	spent	spend	VERB
gujaf-274	281	13	on	on	ADP
gujaf-274	281	14	csr	csr	X
gujaf-274	281	15	with	with	ADP
gujaf-274	281	16	a	a	DET
gujaf-274	281	17	maximum	maximum	NOUN
gujaf-274	281	18	of	of	ADP
gujaf-274	281	19	₦	₦	NOUN
gujaf-274	281	20	158.34million	158.34million	NOUN
gujaf-274	281	21	and	and	CCONJ
gujaf-274	281	22	a	a	DET
gujaf-274	281	23	minimum	minimum	NOUN
gujaf-274	281	24	of	of	ADP
gujaf-274	281	25	0	0	NUM
gujaf-274	281	26	spent	spend	VERB
gujaf-274	281	27	.	.	PUNCT
gujaf-274	282	1	the	the	DET
gujaf-274	282	2	standard	standard	ADJ
gujaf-274	282	3	deviation	deviation	NOUN
gujaf-274	282	4	of	of	ADP
gujaf-274	282	5	approximately	approximately	ADV
gujaf-274	282	6	₦	₦	ADP
gujaf-274	282	7	45.56million	45.56million	NUM
gujaf-274	282	8	indicates	indicate	VERB
gujaf-274	282	9	a	a	DET
gujaf-274	282	10	moderate	moderate	ADJ
gujaf-274	282	11	variation	variation	NOUN
gujaf-274	282	12	among	among	ADP
gujaf-274	282	13	the	the	DET
gujaf-274	282	14	sample	sample	NOUN
gujaf-274	282	15	firms	firm	NOUN
gujaf-274	282	16	.	.	PUNCT
gujaf-274	283	1	the	the	DET
gujaf-274	283	2	average	average	ADJ
gujaf-274	283	3	board	board	NOUN
gujaf-274	283	4	size	size	NOUN
gujaf-274	283	5	is	be	AUX
gujaf-274	283	6	7	7	NUM
gujaf-274	283	7	members	member	NOUN
gujaf-274	283	8	with	with	ADP
gujaf-274	283	9	a	a	DET
gujaf-274	283	10	standard	standard	ADJ
gujaf-274	283	11	deviation	deviation	NOUN
gujaf-274	283	12	of	of	ADP
gujaf-274	283	13	2.063	2.063	NUM
gujaf-274	283	14	.	.	PUNCT
gujaf-274	284	1	this	this	PRON
gujaf-274	284	2	suggests	suggest	VERB
gujaf-274	284	3	a	a	DET
gujaf-274	284	4	low	low	ADJ
gujaf-274	284	5	variation	variation	NOUN
gujaf-274	284	6	across	across	ADP
gujaf-274	284	7	the	the	DET
gujaf-274	284	8	listed	list	VERB
gujaf-274	284	9	oil	oil	NOUN
gujaf-274	284	10	and	and	CCONJ
gujaf-274	284	11	gas	gas	NOUN
gujaf-274	284	12	firms	firm	NOUN
gujaf-274	284	13	.	.	PUNCT
gujaf-274	285	1	the	the	DET
gujaf-274	285	2	minimum	minimum	ADJ
gujaf-274	285	3	and	and	CCONJ
gujaf-274	285	4	maximum	maximum	ADJ
gujaf-274	285	5	members	member	NOUN
gujaf-274	285	6	for	for	ADP
gujaf-274	285	7	the	the	DET
gujaf-274	285	8	period	period	NOUN
gujaf-274	285	9	under	under	ADP
gujaf-274	285	10	consideration	consideration	NOUN
gujaf-274	285	11	are	be	AUX
gujaf-274	285	12	4	4	NUM
gujaf-274	285	13	and	and	CCONJ
gujaf-274	285	14	11	11	NUM
gujaf-274	285	15	.	.	PUNCT
gujaf-274	286	1	the	the	DET
gujaf-274	286	2	average	average	NOUN
gujaf-274	286	3	of	of	ADP
gujaf-274	286	4	board	board	NOUN
gujaf-274	286	5	independence	independence	NOUN
gujaf-274	286	6	(	(	PUNCT
gujaf-274	286	7	bind	bind	VERB
gujaf-274	286	8	)	)	PUNCT
gujaf-274	286	9	across	across	ADP
gujaf-274	286	10	the	the	DET
gujaf-274	286	11	listed	list	VERB
gujaf-274	286	12	oil	oil	NOUN
gujaf-274	286	13	and	and	CCONJ
gujaf-274	286	14	gas	gas	NOUN
gujaf-274	286	15	firms	firm	NOUN
gujaf-274	286	16	in	in	ADP
gujaf-274	286	17	nigeria	nigeria	PROPN
gujaf-274	286	18	for	for	ADP
gujaf-274	286	19	the	the	DET
gujaf-274	286	20	period	period	NOUN
gujaf-274	286	21	under	under	ADP
gujaf-274	286	22	study	study	NOUN
gujaf-274	286	23	is	be	AUX
gujaf-274	286	24	7.5	7.5	NUM
gujaf-274	286	25	%	%	NOUN
gujaf-274	286	26	,	,	PUNCT
gujaf-274	286	27	while	while	SCONJ
gujaf-274	286	28	the	the	DET
gujaf-274	286	29	standard	standard	ADJ
gujaf-274	286	30	deviation	deviation	NOUN
gujaf-274	286	31	stands	stand	VERB
gujaf-274	286	32	at	at	ADP
gujaf-274	286	33	0.142	0.142	NUM
gujaf-274	286	34	.	.	PUNCT
gujaf-274	287	1	this	this	PRON
gujaf-274	287	2	indicates	indicate	VERB
gujaf-274	287	3	a	a	DET
gujaf-274	287	4	moderate	moderate	ADJ
gujaf-274	287	5	variation	variation	NOUN
gujaf-274	287	6	in	in	ADP
gujaf-274	287	7	the	the	DET
gujaf-274	287	8	level	level	NOUN
gujaf-274	287	9	of	of	ADP
gujaf-274	287	10	board	board	NOUN
gujaf-274	287	11	independence	independence	NOUN
gujaf-274	287	12	for	for	ADP
gujaf-274	287	13	the	the	DET
gujaf-274	287	14	period	period	NOUN
gujaf-274	287	15	under	under	ADP
gujaf-274	287	16	consideration	consideration	NOUN
gujaf-274	287	17	.	.	PUNCT
gujaf-274	288	1	the	the	DET
gujaf-274	288	2	minimum	minimum	ADJ
gujaf-274	288	3	and	and	CCONJ
gujaf-274	288	4	maximum	maximum	ADJ
gujaf-274	288	5	board	board	NOUN
gujaf-274	288	6	independence	independence	NOUN
gujaf-274	288	7	is	be	AUX
gujaf-274	288	8	0	0	NUM
gujaf-274	288	9	%	%	NOUN
gujaf-274	288	10	and	and	CCONJ
gujaf-274	288	11	66.8	66.8	NUM
gujaf-274	288	12	%	%	NOUN
gujaf-274	288	13	.	.	PUNCT
gujaf-274	289	1	this	this	PRON
gujaf-274	289	2	implies	imply	VERB
gujaf-274	289	3	that	that	SCONJ
gujaf-274	289	4	some	some	DET
gujaf-274	289	5	listed	list	VERB
gujaf-274	289	6	oil	oil	NOUN
gujaf-274	289	7	and	and	CCONJ
gujaf-274	289	8	gas	gas	NOUN
gujaf-274	289	9	firms	firm	NOUN
gujaf-274	289	10	have	have	VERB
gujaf-274	289	11	no	no	DET
gujaf-274	289	12	independent	independent	ADJ
gujaf-274	289	13	non	non	ADJ
gujaf-274	289	14	-	-	ADJ
gujaf-274	289	15	executive	executive	ADJ
gujaf-274	289	16	directors	director	NOUN
gujaf-274	289	17	on	on	ADP
gujaf-274	289	18	the	the	DET
gujaf-274	289	19	board	board	NOUN
gujaf-274	289	20	.	.	PUNCT
gujaf-274	290	1	on	on	ADP
gujaf-274	290	2	the	the	DET
gujaf-274	290	3	average	average	NOUN
gujaf-274	290	4	,	,	PUNCT
gujaf-274	290	5	the	the	DET
gujaf-274	290	6	mean	mean	NOUN
gujaf-274	290	7	of	of	ADP
gujaf-274	290	8	board	board	NOUN
gujaf-274	290	9	gender	gender	NOUN
gujaf-274	290	10	is	be	AUX
gujaf-274	290	11	12.4	12.4	NUM
gujaf-274	290	12	%	%	NOUN
gujaf-274	290	13	,	,	PUNCT
gujaf-274	290	14	while	while	SCONJ
gujaf-274	290	15	the	the	DET
gujaf-274	290	16	deviation	deviation	NOUN
gujaf-274	290	17	is	be	AUX
gujaf-274	290	18	0.078	0.078	NUM
gujaf-274	290	19	.	.	PUNCT
gujaf-274	291	1	this	this	PRON
gujaf-274	291	2	suggests	suggest	VERB
gujaf-274	291	3	a	a	DET
gujaf-274	291	4	moderate	moderate	ADJ
gujaf-274	291	5	variation	variation	NOUN
gujaf-274	291	6	of	of	ADP
gujaf-274	291	7	the	the	DET
gujaf-274	291	8	data	datum	NOUN
gujaf-274	291	9	from	from	ADP
gujaf-274	291	10	the	the	DET
gujaf-274	291	11	mean	mean	NOUN
gujaf-274	291	12	.	.	PUNCT
gujaf-274	292	1	the	the	DET
gujaf-274	292	2	minimum	minimum	ADJ
gujaf-274	292	3	and	and	CCONJ
gujaf-274	292	4	maximum	maximum	ADJ
gujaf-274	292	5	board	board	NOUN
gujaf-274	292	6	gender	gender	NOUN
gujaf-274	292	7	is	be	AUX
gujaf-274	292	8	0	0	NUM
gujaf-274	292	9	%	%	NOUN
gujaf-274	292	10	and	and	CCONJ
gujaf-274	292	11	38.3	38.3	NUM
gujaf-274	292	12	%	%	NOUN
gujaf-274	292	13	respectively	respectively	ADV
gujaf-274	292	14	.	.	PUNCT
gujaf-274	293	1	this	this	PRON
gujaf-274	293	2	implies	imply	VERB
gujaf-274	293	3	that	that	SCONJ
gujaf-274	293	4	some	some	DET
gujaf-274	293	5	listed	list	VERB
gujaf-274	293	6	oil	oil	NOUN
gujaf-274	293	7	and	and	CCONJ
gujaf-274	293	8	gas	gas	NOUN
gujaf-274	293	9	companies	company	NOUN
gujaf-274	293	10	do	do	AUX
gujaf-274	293	11	not	not	PART
gujaf-274	293	12	have	have	VERB
gujaf-274	293	13	women	woman	NOUN
gujaf-274	293	14	on	on	ADP
gujaf-274	293	15	the	the	DET
gujaf-274	293	16	board	board	NOUN
gujaf-274	293	17	.	.	PUNCT
gujaf-274	294	1	as	as	SCONJ
gujaf-274	294	2	revealed	reveal	VERB
gujaf-274	294	3	from	from	ADP
gujaf-274	294	4	the	the	DET
gujaf-274	294	5	summary	summary	NOUN
gujaf-274	294	6	statistics	statistic	NOUN
gujaf-274	294	7	,	,	PUNCT
gujaf-274	294	8	board	board	NOUN
gujaf-274	294	9	activity	activity	NOUN
gujaf-274	294	10	measured	measure	VERB
gujaf-274	294	11	by	by	ADP
gujaf-274	294	12	number	number	NOUN
gujaf-274	294	13	of	of	ADP
gujaf-274	294	14	meetings	meeting	NOUN
gujaf-274	294	15	held	hold	VERB
gujaf-274	294	16	is	be	AUX
gujaf-274	294	17	approximately	approximately	ADV
gujaf-274	294	18	5	5	NUM
gujaf-274	294	19	times	time	NOUN
gujaf-274	294	20	on	on	ADP
gujaf-274	294	21	the	the	DET
gujaf-274	294	22	average	average	NOUN
gujaf-274	294	23	,	,	PUNCT
gujaf-274	294	24	the	the	DET
gujaf-274	294	25	standard	standard	ADJ
gujaf-274	294	26	deviation	deviation	NOUN
gujaf-274	294	27	stood	stand	VERB
gujaf-274	294	28	at	at	ADP
gujaf-274	294	29	1.992	1.992	NUM
gujaf-274	294	30	which	which	PRON
gujaf-274	294	31	is	be	AUX
gujaf-274	294	32	an	an	DET
gujaf-274	294	33	indication	indication	NOUN
gujaf-274	294	34	of	of	ADP
gujaf-274	294	35	low	low	ADJ
gujaf-274	294	36	variation	variation	NOUN
gujaf-274	294	37	among	among	ADP
gujaf-274	294	38	the	the	DET
gujaf-274	294	39	sampled	sample	VERB
gujaf-274	294	40	firms	firm	NOUN
gujaf-274	294	41	.	.	PUNCT
gujaf-274	295	1	the	the	DET
gujaf-274	295	2	minimum	minimum	NOUN
gujaf-274	295	3	and	and	CCONJ
gujaf-274	295	4	maximum	maximum	ADJ
gujaf-274	295	5	are	be	AUX
gujaf-274	295	6	respectively	respectively	ADV
gujaf-274	295	7	4	4	NUM
gujaf-274	295	8	and	and	CCONJ
gujaf-274	295	9	7	7	NUM
gujaf-274	295	10	times	time	NOUN
gujaf-274	295	11	.	.	PUNCT
gujaf-274	296	1	on	on	ADP
gujaf-274	296	2	the	the	DET
gujaf-274	296	3	average	average	NOUN
gujaf-274	296	4	,	,	PUNCT
gujaf-274	296	5	the	the	DET
gujaf-274	296	6	company	company	NOUN
gujaf-274	296	7	that	that	PRON
gujaf-274	296	8	have	have	VERB
gujaf-274	296	9	members	member	NOUN
gujaf-274	296	10	with	with	ADP
gujaf-274	296	11	professional	professional	ADJ
gujaf-274	296	12	expertise	expertise	NOUN
gujaf-274	296	13	is	be	AUX
gujaf-274	296	14	13.9	13.9	NUM
gujaf-274	296	15	%	%	NOUN
gujaf-274	296	16	while	while	SCONJ
gujaf-274	296	17	the	the	DET
gujaf-274	296	18	standard	standard	ADJ
gujaf-274	296	19	deviation	deviation	NOUN
gujaf-274	296	20	is	be	AUX
gujaf-274	296	21	0.103	0.103	NUM
gujaf-274	296	22	which	which	PRON
gujaf-274	296	23	indicates	indicate	VERB
gujaf-274	296	24	a	a	DET
gujaf-274	296	25	moderate	moderate	ADJ
gujaf-274	296	26	variation	variation	NOUN
gujaf-274	296	27	.	.	PUNCT
gujaf-274	297	1	the	the	DET
gujaf-274	297	2	minimum	minimum	NOUN
gujaf-274	297	3	and	and	CCONJ
gujaf-274	297	4	maximum	maximum	NOUN
gujaf-274	297	5	are	be	AUX
gujaf-274	297	6	0	0	NUM
gujaf-274	297	7	and	and	CCONJ
gujaf-274	297	8	37.5	37.5	NUM
gujaf-274	297	9	%	%	NOUN
gujaf-274	297	10	respectively	respectively	ADV
gujaf-274	297	11	.	.	PUNCT
gujaf-274	298	1	the	the	DET
gujaf-274	298	2	minimum	minimum	NOUN
gujaf-274	298	3	and	and	CCONJ
gujaf-274	298	4	maximum	maximum	NOUN
gujaf-274	298	5	of	of	ADP
gujaf-274	298	6	board	board	NOUN
gujaf-274	298	7	equity	equity	NOUN
gujaf-274	298	8	ownership	ownership	NOUN
gujaf-274	298	9	are	be	AUX
gujaf-274	298	10	0	0	NUM
gujaf-274	298	11	%	%	NOUN
gujaf-274	298	12	and	and	CCONJ
gujaf-274	298	13	65.3	65.3	NUM
gujaf-274	298	14	%	%	NOUN
gujaf-274	298	15	.	.	PUNCT
gujaf-274	299	1	while	while	SCONJ
gujaf-274	299	2	the	the	DET
gujaf-274	299	3	mean	mean	NOUN
gujaf-274	299	4	and	and	CCONJ
gujaf-274	299	5	the	the	DET
gujaf-274	299	6	standard	standard	ADJ
gujaf-274	299	7	deviation	deviation	NOUN
gujaf-274	299	8	are	be	AUX
gujaf-274	299	9	15.8	15.8	NUM
gujaf-274	299	10	%	%	NOUN
gujaf-274	299	11	and	and	CCONJ
gujaf-274	299	12	0.192	0.192	NUM
gujaf-274	299	13	respectively	respectively	ADV
gujaf-274	299	14	.	.	PUNCT
gujaf-274	300	1	this	this	PRON
gujaf-274	300	2	implies	imply	VERB
gujaf-274	300	3	a	a	DET
gujaf-274	300	4	higher	high	ADJ
gujaf-274	300	5	dispersion	dispersion	NOUN
gujaf-274	300	6	among	among	ADP
gujaf-274	300	7	the	the	DET
gujaf-274	300	8	sampled	sample	VERB
gujaf-274	300	9	firms	firm	NOUN
gujaf-274	300	10	.	.	PUNCT
gujaf-274	301	1	profitability	profitability	NOUN
gujaf-274	301	2	averages	average	NOUN
gujaf-274	301	3	0.011	0.011	NUM
gujaf-274	301	4	with	with	ADP
gujaf-274	301	5	a	a	DET
gujaf-274	301	6	standard	standard	ADJ
gujaf-274	301	7	deviation	deviation	NOUN
gujaf-274	301	8	of	of	ADP
gujaf-274	301	9	0.254	0.254	NUM
gujaf-274	301	10	which	which	PRON
gujaf-274	301	11	shows	show	VERB
gujaf-274	301	12	a	a	DET
gujaf-274	301	13	wide	wide	ADJ
gujaf-274	301	14	variation	variation	NOUN
gujaf-274	301	15	.	.	PUNCT
gujaf-274	302	1	the	the	DET
gujaf-274	302	2	minimum	minimum	NOUN
gujaf-274	302	3	is	be	AUX
gujaf-274	302	4	-0.658	-0.658	PUNCT
gujaf-274	302	5	and	and	CCONJ
gujaf-274	302	6	the	the	DET
gujaf-274	302	7	maximum	maximum	NOUN
gujaf-274	302	8	is	be	AUX
gujaf-274	302	9	0.132	0.132	NUM
gujaf-274	302	10	.	.	PUNCT
gujaf-274	303	1	finally	finally	ADV
gujaf-274	303	2	,	,	PUNCT
gujaf-274	303	3	firm	firm	ADJ
gujaf-274	303	4	size	size	NOUN
gujaf-274	303	5	shows	show	VERB
gujaf-274	303	6	an	an	DET
gujaf-274	303	7	average	average	ADJ
gujaf-274	303	8	asset	asset	NOUN
gujaf-274	303	9	valued	value	VERB
gujaf-274	303	10	at	at	ADP
gujaf-274	303	11	₦	₦	PROPN
gujaf-274	303	12	87.785billion	87.785billion	NUM
gujaf-274	303	13	approximately	approximately	ADV
gujaf-274	303	14	,	,	PUNCT
gujaf-274	303	15	while	while	SCONJ
gujaf-274	303	16	the	the	DET
gujaf-274	303	17	standard	standard	ADJ
gujaf-274	303	18	deviation	deviation	NOUN
gujaf-274	303	19	of	of	ADP
gujaf-274	303	20	₦	₦	PROPN
gujaf-274	303	21	54.92billion	54.92billion	NUM
gujaf-274	303	22	shows	show	VERB
gujaf-274	303	23	a	a	DET
gujaf-274	303	24	moderate	moderate	ADJ
gujaf-274	303	25	variation	variation	NOUN
gujaf-274	303	26	among	among	ADP
gujaf-274	303	27	the	the	DET
gujaf-274	303	28	sampled	sample	VERB
gujaf-274	303	29	firms	firm	NOUN
gujaf-274	303	30	of	of	ADP
gujaf-274	303	31	listed	list	VERB
gujaf-274	303	32	oil	oil	NOUN
gujaf-274	303	33	and	and	CCONJ
gujaf-274	303	34	gas	gas	NOUN
gujaf-274	303	35	.	.	PUNCT
gujaf-274	304	1	the	the	DET
gujaf-274	304	2	minimum	minimum	NOUN
gujaf-274	304	3	and	and	CCONJ
gujaf-274	304	4	maximum	maximum	NOUN
gujaf-274	304	5	are	be	AUX
gujaf-274	304	6	₦	₦	X
gujaf-274	304	7	22.375billion	22.375billion	NUM
gujaf-274	304	8	and	and	CCONJ
gujaf-274	304	9	₦	₦	ADP
gujaf-274	304	10	169.155billion	169.155billion	NUM
gujaf-274	304	11	.	.	PUNCT
gujaf-274	305	1	gusau	gusau	PROPN
gujaf-274	305	2	journal	journal	PROPN
gujaf-274	305	3	of	of	ADP
gujaf-274	305	4	accounting	accounting	NOUN
gujaf-274	305	5	and	and	CCONJ
gujaf-274	305	6	finance	finance	NOUN
gujaf-274	305	7	,	,	PUNCT
gujaf-274	305	8	vol	vol	NOUN
gujaf-274	305	9	.	.	PROPN
gujaf-274	305	10	5	5	NUM
gujaf-274	305	11	,	,	PUNCT
gujaf-274	305	12	issue	issue	NOUN
gujaf-274	305	13	1	1	NUM
gujaf-274	305	14	,	,	PUNCT
gujaf-274	305	15	april	april	PROPN
gujaf-274	305	16	,	,	PUNCT
gujaf-274	305	17	2024	2024	NUM
gujaf-274	305	18	34	34	NUM
gujaf-274	305	19	table	table	NOUN
gujaf-274	305	20	3	3	NUM
gujaf-274	305	21	:	:	PUNCT
gujaf-274	305	22	correlation	correlation	NOUN
gujaf-274	305	23	matrix	matrix	NOUN
gujaf-274	305	24	csr	csr	NOUN
gujaf-274	305	25	bsiz	bsiz	NOUN
gujaf-274	305	26	bind	bind	VERB
gujaf-274	305	27	bgd	bgd	PROPN
gujaf-274	305	28	bprof	bprof	PROPN
gujaf-274	305	29	bact	bact	NOUN
gujaf-274	305	30	beoq	beoq	PROPN
gujaf-274	305	31	prof	prof	NOUN
gujaf-274	305	32	fsize	fsize	NOUN
gujaf-274	305	33	csr	csr	X
gujaf-274	305	34	1.000	1.000	NUM
gujaf-274	305	35	bsize	bsize	VERB
gujaf-274	305	36	0.109	0.109	NUM
gujaf-274	305	37	1.000	1.000	NUM
gujaf-274	305	38	bind	bind	VERB
gujaf-274	305	39	0.178	0.178	NUM
gujaf-274	305	40	0.145	0.145	NUM
gujaf-274	305	41	1.000	1.000	NUM
gujaf-274	305	42	bgd	bgd	NOUN
gujaf-274	305	43	0.558	0.558	NUM
gujaf-274	305	44	0.384	0.384	NUM
gujaf-274	305	45	0.217	0.217	NUM
gujaf-274	305	46	1.000	1.000	NUM
gujaf-274	305	47	bact	bact	NOUN
gujaf-274	305	48	0.614	0.614	NUM
gujaf-274	305	49	0.564	0.564	NUM
gujaf-274	305	50	-0.052	-0.052	NUM
gujaf-274	305	51	0.076	0.076	NUM
gujaf-274	305	52	1.000	1.000	NUM
gujaf-274	305	53	bprf	bprf	NOUN
gujaf-274	305	54	0.136	0.136	NUM
gujaf-274	305	55	0.053	0.053	NUM
gujaf-274	305	56	0.150	0.150	NUM
gujaf-274	305	57	0.043	0.043	NUM
gujaf-274	305	58	0.168	0.168	NUM
gujaf-274	305	59	1.000	1.000	NUM
gujaf-274	305	60	beo	beo	NOUN
gujaf-274	305	61	0.054	0.054	NUM
gujaf-274	305	62	0.087	0.087	NUM
gujaf-274	305	63	0.462	0.462	NUM
gujaf-274	305	64	0.023	0.023	NUM
gujaf-274	305	65	-0.551	-0.551	NOUN
gujaf-274	305	66	-0.432	-0.432	NOUN
gujaf-274	305	67	1.000	1.000	NUM
gujaf-274	305	68	prof	prof	NOUN
gujaf-274	305	69	0.163	0.163	NUM
gujaf-274	305	70	0.077	0.077	NUM
gujaf-274	305	71	-0.338	-0.338	PUNCT
gujaf-274	305	72	-0.025	-0.025	PROPN
gujaf-274	305	73	0.065	0.065	NUM
gujaf-274	305	74	0.081	0.081	NUM
gujaf-274	305	75	0.021	0.021	NUM
gujaf-274	305	76	1.000	1.000	NUM
gujaf-274	305	77	fsize	fsize	NOUN
gujaf-274	305	78	0.469	0.469	NUM
gujaf-274	305	79	0.495	0.495	NUM
gujaf-274	305	80	0.122	0.122	NUM
gujaf-274	305	81	0.032	0.032	NUM
gujaf-274	305	82	0.352	0.352	NUM
gujaf-274	305	83	0.336	0.336	NUM
gujaf-274	305	84	0.061	0.061	NUM
gujaf-274	305	85	0.654	0.654	NUM
gujaf-274	305	86	1.000	1.000	NUM
gujaf-274	305	87	source	source	NOUN
gujaf-274	305	88	:	:	PUNCT
gujaf-274	305	89	stata	stata	NOUN
gujaf-274	305	90	output	output	NOUN
gujaf-274	305	91	,	,	PUNCT
gujaf-274	305	92	2023	2023	NUM
gujaf-274	305	93	it	it	PRON
gujaf-274	305	94	can	can	AUX
gujaf-274	305	95	be	be	AUX
gujaf-274	305	96	observed	observe	VERB
gujaf-274	305	97	from	from	ADP
gujaf-274	305	98	the	the	DET
gujaf-274	305	99	correlation	correlation	NOUN
gujaf-274	305	100	table	table	NOUN
gujaf-274	305	101	that	that	SCONJ
gujaf-274	305	102	board	board	NOUN
gujaf-274	305	103	size	size	NOUN
gujaf-274	305	104	,	,	PUNCT
gujaf-274	305	105	independence	independence	NOUN
gujaf-274	305	106	,	,	PUNCT
gujaf-274	305	107	gender	gender	NOUN
gujaf-274	305	108	,	,	PUNCT
gujaf-274	305	109	profitability	profitability	NOUN
gujaf-274	305	110	and	and	CCONJ
gujaf-274	305	111	firm	firm	ADJ
gujaf-274	305	112	size	size	NOUN
gujaf-274	305	113	have	have	VERB
gujaf-274	305	114	a	a	DET
gujaf-274	305	115	positive	positive	ADJ
gujaf-274	305	116	relationship	relationship	NOUN
gujaf-274	305	117	with	with	ADP
gujaf-274	305	118	csr	csr	PROPN
gujaf-274	305	119	.	.	PROPN
gujaf-274	306	1	this	this	PRON
gujaf-274	306	2	implies	imply	VERB
gujaf-274	306	3	they	they	PRON
gujaf-274	306	4	move	move	VERB
gujaf-274	306	5	in	in	ADP
gujaf-274	306	6	the	the	DET
gujaf-274	306	7	same	same	ADJ
gujaf-274	306	8	direction	direction	NOUN
gujaf-274	306	9	with	with	ADP
gujaf-274	306	10	csr	csr	PROPN
gujaf-274	306	11	.	.	PROPN
gujaf-274	306	12	however	however	ADV
gujaf-274	306	13	,	,	PUNCT
gujaf-274	306	14	board	board	NOUN
gujaf-274	306	15	professionalism	professionalism	NOUN
gujaf-274	306	16	and	and	CCONJ
gujaf-274	306	17	equity	equity	NOUN
gujaf-274	306	18	ownership	ownership	NOUN
gujaf-274	306	19	have	have	VERB
gujaf-274	306	20	a	a	DET
gujaf-274	306	21	negative	negative	ADJ
gujaf-274	306	22	relationship	relationship	NOUN
gujaf-274	306	23	with	with	ADP
gujaf-274	306	24	csr	csr	NOUN
gujaf-274	306	25	which	which	PRON
gujaf-274	306	26	implies	imply	VERB
gujaf-274	306	27	that	that	SCONJ
gujaf-274	306	28	they	they	PRON
gujaf-274	306	29	move	move	VERB
gujaf-274	306	30	in	in	ADP
gujaf-274	306	31	the	the	DET
gujaf-274	306	32	opposite	opposite	ADJ
gujaf-274	306	33	direction	direction	NOUN
gujaf-274	306	34	with	with	ADP
gujaf-274	306	35	corporate	corporate	ADJ
gujaf-274	306	36	social	social	ADJ
gujaf-274	306	37	responsibility	responsibility	NOUN
gujaf-274	306	38	.	.	PUNCT
gujaf-274	307	1	the	the	DET
gujaf-274	307	2	association	association	NOUN
gujaf-274	307	3	of	of	ADP
gujaf-274	307	4	independent	independent	ADJ
gujaf-274	307	5	variables	variable	NOUN
gujaf-274	307	6	themselves	themselves	PRON
gujaf-274	307	7	are	be	AUX
gujaf-274	307	8	revealed	reveal	VERB
gujaf-274	307	9	from	from	ADP
gujaf-274	307	10	the	the	DET
gujaf-274	307	11	correlation	correlation	NOUN
gujaf-274	307	12	matrix	matrix	NOUN
gujaf-274	307	13	.	.	PUNCT
gujaf-274	308	1	according	accord	VERB
gujaf-274	308	2	to	to	ADP
gujaf-274	308	3	gujarati	gujarati	PROPN
gujaf-274	308	4	(	(	PUNCT
gujaf-274	308	5	2004	2004	NUM
gujaf-274	308	6	)	)	PUNCT
gujaf-274	308	7	a	a	DET
gujaf-274	308	8	correlation	correlation	NOUN
gujaf-274	308	9	coefficient	coefficient	NOUN
gujaf-274	308	10	between	between	ADP
gujaf-274	308	11	two	two	NUM
gujaf-274	308	12	independent	independent	ADJ
gujaf-274	308	13	variables	variable	NOUN
gujaf-274	308	14	above	above	ADP
gujaf-274	308	15	0.80	0.80	NUM
gujaf-274	308	16	is	be	AUX
gujaf-274	308	17	considered	consider	VERB
gujaf-274	308	18	excessive	excessive	ADJ
gujaf-274	308	19	.	.	PUNCT
gujaf-274	309	1	from	from	ADP
gujaf-274	309	2	the	the	DET
gujaf-274	309	3	table	table	NOUN
gujaf-274	309	4	above	above	ADV
gujaf-274	309	5	,	,	PUNCT
gujaf-274	309	6	it	it	PRON
gujaf-274	309	7	can	can	AUX
gujaf-274	309	8	be	be	AUX
gujaf-274	309	9	observed	observe	VERB
gujaf-274	309	10	that	that	SCONJ
gujaf-274	309	11	all	all	DET
gujaf-274	309	12	correlation	correlation	NOUN
gujaf-274	309	13	coefficients	coefficient	NOUN
gujaf-274	309	14	among	among	ADP
gujaf-274	309	15	the	the	DET
gujaf-274	309	16	independent	independent	ADJ
gujaf-274	309	17	variables	variable	NOUN
gujaf-274	309	18	are	be	AUX
gujaf-274	309	19	all	all	ADV
gujaf-274	309	20	below	below	ADP
gujaf-274	309	21	0.80	0.80	NUM
gujaf-274	309	22	which	which	PRON
gujaf-274	309	23	shows	show	VERB
gujaf-274	309	24	absence	absence	NOUN
gujaf-274	309	25	of	of	ADP
gujaf-274	309	26	multicollinearity	multicollinearity	NOUN
gujaf-274	309	27	.	.	PUNCT
gujaf-274	310	1	however	however	ADV
gujaf-274	310	2	,	,	PUNCT
gujaf-274	310	3	to	to	PART
gujaf-274	310	4	further	far	ADV
gujaf-274	310	5	test	test	VERB
gujaf-274	310	6	for	for	ADP
gujaf-274	310	7	collinearity	collinearity	NOUN
gujaf-274	310	8	issues	issue	NOUN
gujaf-274	310	9	,	,	PUNCT
gujaf-274	310	10	this	this	PRON
gujaf-274	310	11	study	study	NOUN
gujaf-274	310	12	employed	employ	VERB
gujaf-274	310	13	variance	variance	NOUN
gujaf-274	310	14	inflation	inflation	NOUN
gujaf-274	310	15	factor	factor	NOUN
gujaf-274	310	16	(	(	PUNCT
gujaf-274	310	17	vif	vif	NOUN
gujaf-274	310	18	)	)	PUNCT
gujaf-274	310	19	test	test	NOUN
gujaf-274	310	20	to	to	PART
gujaf-274	310	21	measure	measure	VERB
gujaf-274	310	22	its	its	PRON
gujaf-274	310	23	magnitude	magnitude	NOUN
gujaf-274	310	24	in	in	ADP
gujaf-274	310	25	our	our	PRON
gujaf-274	310	26	model	model	NOUN
gujaf-274	310	27	,	,	PUNCT
gujaf-274	310	28	where	where	SCONJ
gujaf-274	310	29	variance	variance	NOUN
gujaf-274	310	30	factors	factor	VERB
gujaf-274	310	31	for	for	ADP
gujaf-274	310	32	each	each	DET
gujaf-274	310	33	variable	variable	NOUN
gujaf-274	310	34	are	be	AUX
gujaf-274	310	35	estimated	estimate	VERB
gujaf-274	310	36	.	.	PUNCT
gujaf-274	311	1	the	the	DET
gujaf-274	311	2	result	result	NOUN
gujaf-274	311	3	of	of	ADP
gujaf-274	311	4	the	the	DET
gujaf-274	311	5	vif	vif	NOUN
gujaf-274	311	6	test	test	NOUN
gujaf-274	311	7	ranges	range	VERB
gujaf-274	311	8	from	from	ADP
gujaf-274	311	9	gusau	gusau	ADJ
gujaf-274	311	10	journal	journal	NOUN
gujaf-274	311	11	of	of	ADP
gujaf-274	311	12	accounting	accounting	NOUN
gujaf-274	311	13	and	and	CCONJ
gujaf-274	311	14	finance	finance	NOUN
gujaf-274	311	15	,	,	PUNCT
gujaf-274	311	16	vol	vol	NOUN
gujaf-274	311	17	.	.	PROPN
gujaf-274	311	18	5	5	NUM
gujaf-274	311	19	,	,	PUNCT
gujaf-274	311	20	issue	issue	NOUN
gujaf-274	311	21	1	1	NUM
gujaf-274	311	22	,	,	PUNCT
gujaf-274	311	23	april	april	PROPN
gujaf-274	311	24	,	,	PUNCT
gujaf-274	311	25	2024	2024	NUM
gujaf-274	311	26	35	35	NUM
gujaf-274	311	27	minimum	minimum	NOUN
gujaf-274	311	28	of	of	ADP
gujaf-274	311	29	1.014	1.014	NUM
gujaf-274	311	30	to	to	PART
gujaf-274	311	31	maximum	maximum	NOUN
gujaf-274	311	32	of	of	ADP
gujaf-274	311	33	1.553	1.553	NUM
gujaf-274	311	34	which	which	PRON
gujaf-274	311	35	are	be	AUX
gujaf-274	311	36	all	all	ADV
gujaf-274	311	37	less	less	ADJ
gujaf-274	311	38	than	than	ADP
gujaf-274	311	39	10	10	NUM
gujaf-274	311	40	.	.	PUNCT
gujaf-274	312	1	to	to	PART
gujaf-274	312	2	further	far	ADV
gujaf-274	312	3	substantiate	substantiate	VERB
gujaf-274	312	4	this	this	DET
gujaf-274	312	5	claim	claim	NOUN
gujaf-274	312	6	,	,	PUNCT
gujaf-274	312	7	the	the	DET
gujaf-274	312	8	mean	mean	NOUN
gujaf-274	312	9	vif	vif	NOUN
gujaf-274	312	10	is	be	AUX
gujaf-274	312	11	1.191	1.191	NUM
gujaf-274	312	12	,	,	PUNCT
gujaf-274	312	13	also	also	ADV
gujaf-274	312	14	confirming	confirm	VERB
gujaf-274	312	15	the	the	DET
gujaf-274	312	16	absence	absence	NOUN
gujaf-274	312	17	of	of	ADP
gujaf-274	312	18	multicollinearity	multicollinearity	NOUN
gujaf-274	312	19	among	among	ADP
gujaf-274	312	20	all	all	DET
gujaf-274	312	21	the	the	DET
gujaf-274	312	22	independent	independent	ADJ
gujaf-274	312	23	variables	variable	NOUN
gujaf-274	312	24	of	of	ADP
gujaf-274	312	25	the	the	DET
gujaf-274	312	26	study	study	NOUN
gujaf-274	312	27	(	(	PUNCT
gujaf-274	312	28	hair	hair	NOUN
gujaf-274	312	29	et	et	PROPN
gujaf-274	312	30	al	al	PROPN
gujaf-274	312	31	.	.	PROPN
gujaf-274	312	32	,	,	PUNCT
gujaf-274	312	33	2014	2014	NUM
gujaf-274	312	34	)	)	PUNCT
gujaf-274	312	35	.	.	PUNCT
gujaf-274	313	1	table	table	NOUN
gujaf-274	313	2	4	4	NUM
gujaf-274	313	3	:	:	PUNCT
gujaf-274	313	4	panel	panel	NOUN
gujaf-274	313	5	corrected	correct	VERB
gujaf-274	313	6	standard	standard	ADJ
gujaf-274	313	7	error	error	NOUN
gujaf-274	313	8	result	result	NOUN
gujaf-274	313	9	csr	csr	X
gujaf-274	313	10	coef	coef	PROPN
gujaf-274	313	11	.	.	PUNCT
gujaf-274	314	1	st.err	st.err	PROPN
gujaf-274	314	2	.	.	PUNCT
gujaf-274	315	1	z	z	NOUN
gujaf-274	315	2	-	-	PUNCT
gujaf-274	315	3	value	value	NOUN
gujaf-274	315	4	p	p	NOUN
gujaf-274	315	5	-	-	PUNCT
gujaf-274	315	6	value	value	NOUN
gujaf-274	315	7	vif	vif	NOUN
gujaf-274	315	8	bsize	bsize	VERB
gujaf-274	315	9	bind	bind	VERB
gujaf-274	315	10	-0.0158	-0.0158	PROPN
gujaf-274	316	1	0.1015	0.1015	NUM
gujaf-274	316	2	1.212	1.212	NUM
gujaf-274	316	3	1.875	1.875	NUM
gujaf-274	316	4	-2.11	-2.11	NUM
gujaf-274	316	5	1.68	1.68	NUM
gujaf-274	316	6	0.489	0.489	NUM
gujaf-274	316	7	0.008	0.008	NUM
gujaf-274	316	8	1.142	1.142	NUM
gujaf-274	316	9	1.181	1.181	NUM
gujaf-274	316	10	bgd	bgd	NOUN
gujaf-274	316	11	bact	bact	PROPN
gujaf-274	316	12	bprf	bprf	PROPN
gujaf-274	316	13	beo	beo	PROPN
gujaf-274	316	14	prof	prof	PROPN
gujaf-274	316	15	fsize	fsize	NOUN
gujaf-274	316	16	constant	constant	ADJ
gujaf-274	316	17	1.0616	1.0616	NUM
gujaf-274	316	18	2.0133	2.0133	NUM
gujaf-274	316	19	1.1042	1.1042	NUM
gujaf-274	316	20	0.1031	0.1031	NUM
gujaf-274	316	21	0.0045	0.0045	NUM
gujaf-274	316	22	0.0153	0.0153	NUM
gujaf-274	316	23	-0.1347	-0.1347	NOUN
gujaf-274	316	24	0.022	0.022	NUM
gujaf-274	316	25	0.231	0.231	NUM
gujaf-274	316	26	3.013	3.013	NUM
gujaf-274	316	27	0.298	0.298	NUM
gujaf-274	316	28	2.081	2.081	NUM
gujaf-274	316	29	1.116	1.116	NUM
gujaf-274	316	30	3.902	3.902	NUM
gujaf-274	316	31	3.31	3.31	NUM
gujaf-274	316	32	0.58	0.58	NUM
gujaf-274	316	33	1.22	1.22	NUM
gujaf-274	316	34	2.21	2.21	NUM
gujaf-274	316	35	0.34	0.34	NUM
gujaf-274	316	36	3.88	3.88	NUM
gujaf-274	316	37	-1.87	-1.87	NUM
gujaf-274	316	38	0.000	0.000	NUM
gujaf-274	316	39	0.345	0.345	NUM
gujaf-274	316	40	0.001	0.001	NUM
gujaf-274	316	41	0.021	0.021	NUM
gujaf-274	316	42	0.006	0.006	NUM
gujaf-274	316	43	0.234	0.234	NUM
gujaf-274	316	44	0.029	0.029	NUM
gujaf-274	316	45	1.147	1.147	NUM
gujaf-274	316	46	1.237	1.237	NUM
gujaf-274	316	47	1.024	1.024	NUM
gujaf-274	316	48	1.014	1.014	NUM
gujaf-274	316	49	1.228	1.228	NUM
gujaf-274	316	50	1.553	1.553	NUM
gujaf-274	316	51	number	number	NOUN
gujaf-274	316	52	of	of	ADP
gujaf-274	316	53	obs	obs	PROPN
gujaf-274	316	54	r	r	NOUN
gujaf-274	316	55	-	-	PUNCT
gujaf-274	316	56	squared	square	VERB
gujaf-274	316	57	wald	wald	PROPN
gujaf-274	316	58	chi	chi	PROPN
gujaf-274	316	59	prob	prob	PROPN
gujaf-274	316	60	>	>	X
gujaf-274	316	61	chi	chi	PROPN
gujaf-274	317	1	80.000	80.000	NUM
gujaf-274	317	2	0.294	0.294	NUM
gujaf-274	317	3	71.41	71.41	NUM
gujaf-274	317	4	0.000	0.000	NUM
gujaf-274	317	5	mean	mean	NOUN
gujaf-274	317	6	vif	vif	PROPN
gujaf-274	317	7	hettest	hettest	PROPN
gujaf-274	317	8	hausman	hausman	PROPN
gujaf-274	317	9	1.191	1.191	NUM
gujaf-274	317	10	0.000	0.000	NUM
gujaf-274	317	11	0.000	0.000	NUM
gujaf-274	317	12	source	source	NOUN
gujaf-274	317	13	:	:	PUNCT
gujaf-274	317	14	stata	stata	NOUN
gujaf-274	317	15	output	output	NOUN
gujaf-274	317	16	,	,	PUNCT
gujaf-274	317	17	2023	2023	NUM
gujaf-274	317	18	the	the	DET
gujaf-274	317	19	panel	panel	NOUN
gujaf-274	317	20	corrected	correct	VERB
gujaf-274	317	21	standard	standard	ADJ
gujaf-274	317	22	error	error	NOUN
gujaf-274	317	23	regression	regression	NOUN
gujaf-274	317	24	(	(	PUNCT
gujaf-274	317	25	psce	psce	NOUN
gujaf-274	317	26	)	)	PUNCT
gujaf-274	317	27	result	result	NOUN
gujaf-274	317	28	revealed	reveal	VERB
gujaf-274	317	29	that	that	SCONJ
gujaf-274	317	30	the	the	DET
gujaf-274	317	31	coefficient	coefficient	NOUN
gujaf-274	317	32	of	of	ADP
gujaf-274	317	33	determination	determination	NOUN
gujaf-274	317	34	of	of	ADP
gujaf-274	317	35	r	r	NOUN
gujaf-274	317	36	-	-	PUNCT
gujaf-274	317	37	squared	square	VERB
gujaf-274	317	38	was	be	AUX
gujaf-274	317	39	0.294	0.294	NUM
gujaf-274	317	40	which	which	PRON
gujaf-274	317	41	indicates	indicate	VERB
gujaf-274	317	42	about	about	ADV
gujaf-274	317	43	29.4	29.4	NUM
gujaf-274	317	44	%	%	NOUN
gujaf-274	317	45	of	of	ADP
gujaf-274	317	46	variation	variation	NOUN
gujaf-274	317	47	in	in	ADP
gujaf-274	317	48	csr	csr	NOUN
gujaf-274	317	49	caused	cause	VERB
gujaf-274	317	50	by	by	ADP
gujaf-274	317	51	variations	variation	NOUN
gujaf-274	317	52	in	in	ADP
gujaf-274	317	53	independent	independent	ADJ
gujaf-274	317	54	variables	variable	NOUN
gujaf-274	317	55	as	as	SCONJ
gujaf-274	317	56	explained	explain	VERB
gujaf-274	317	57	by	by	ADP
gujaf-274	317	58	the	the	DET
gujaf-274	317	59	model	model	NOUN
gujaf-274	317	60	.	.	PUNCT
gujaf-274	318	1	this	this	PRON
gujaf-274	318	2	means	mean	VERB
gujaf-274	318	3	that	that	SCONJ
gujaf-274	318	4	board	board	NOUN
gujaf-274	318	5	size	size	NOUN
gujaf-274	318	6	,	,	PUNCT
gujaf-274	318	7	independence	independence	NOUN
gujaf-274	318	8	,	,	PUNCT
gujaf-274	318	9	gender	gender	NOUN
gujaf-274	318	10	,	,	PUNCT
gujaf-274	318	11	activities	activity	NOUN
gujaf-274	318	12	,	,	PUNCT
gujaf-274	318	13	professionalism	professionalism	NOUN
gujaf-274	318	14	,	,	PUNCT
gujaf-274	318	15	equity	equity	NOUN
gujaf-274	318	16	ownership	ownership	NOUN
gujaf-274	318	17	and	and	CCONJ
gujaf-274	318	18	the	the	DET
gujaf-274	318	19	control	control	NOUN
gujaf-274	318	20	variables	variable	NOUN
gujaf-274	318	21	jointly	jointly	ADV
gujaf-274	318	22	explained	explain	VERB
gujaf-274	318	23	29.4	29.4	NUM
gujaf-274	318	24	%	%	NOUN
gujaf-274	318	25	of	of	ADP
gujaf-274	318	26	csr	csr	X
gujaf-274	318	27	of	of	ADP
gujaf-274	318	28	listed	list	VERB
gujaf-274	318	29	oil	oil	NOUN
gujaf-274	318	30	and	and	CCONJ
gujaf-274	318	31	gas	gas	NOUN
gujaf-274	318	32	firms	firm	NOUN
gujaf-274	318	33	in	in	ADP
gujaf-274	318	34	nigeria	nigeria	PROPN
gujaf-274	318	35	and	and	CCONJ
gujaf-274	318	36	it	it	PRON
gujaf-274	318	37	is	be	AUX
gujaf-274	318	38	statistically	statistically	ADV
gujaf-274	318	39	significant	significant	ADJ
gujaf-274	318	40	at	at	ADP
gujaf-274	318	41	1	1	NUM
gujaf-274	318	42	%	%	NOUN
gujaf-274	318	43	as	as	SCONJ
gujaf-274	318	44	indicated	indicate	VERB
gujaf-274	318	45	with	with	ADP
gujaf-274	318	46	p	p	NOUN
gujaf-274	318	47	-	-	PUNCT
gujaf-274	318	48	value	value	NOUN
gujaf-274	318	49	0.000	0.000	NUM
gujaf-274	318	50	.	.	PUNCT
gujaf-274	319	1	while	while	SCONJ
gujaf-274	319	2	the	the	DET
gujaf-274	319	3	remaining	remain	VERB
gujaf-274	319	4	70.6	70.6	NUM
gujaf-274	319	5	%	%	NOUN
gujaf-274	319	6	were	be	AUX
gujaf-274	319	7	due	due	ADJ
gujaf-274	319	8	to	to	ADP
gujaf-274	319	9	other	other	ADJ
gujaf-274	319	10	factors	factor	NOUN
gujaf-274	319	11	not	not	PART
gujaf-274	319	12	captured	capture	VERB
gujaf-274	319	13	in	in	ADP
gujaf-274	319	14	the	the	DET
gujaf-274	319	15	model	model	NOUN
gujaf-274	319	16	but	but	CCONJ
gujaf-274	319	17	measured	measure	VERB
gujaf-274	319	18	by	by	ADP
gujaf-274	319	19	the	the	DET
gujaf-274	319	20	error	error	NOUN
gujaf-274	319	21	terms	term	NOUN
gujaf-274	319	22	.	.	PUNCT
gujaf-274	320	1	the	the	DET
gujaf-274	320	2	wald	wald	PROPN
gujaf-274	320	3	chi	chi	ADJ
gujaf-274	320	4	-	-	PUNCT
gujaf-274	320	5	square	square	ADJ
gujaf-274	320	6	value	value	NOUN
gujaf-274	320	7	of	of	ADP
gujaf-274	320	8	71.4	71.4	NUM
gujaf-274	320	9	%	%	NOUN
gujaf-274	320	10	is	be	AUX
gujaf-274	320	11	significant	significant	ADJ
gujaf-274	320	12	at	at	ADP
gujaf-274	320	13	1	1	NUM
gujaf-274	320	14	%	%	NOUN
gujaf-274	320	15	level	level	NOUN
gujaf-274	320	16	and	and	CCONJ
gujaf-274	320	17	therefore	therefore	ADV
gujaf-274	320	18	,	,	PUNCT
gujaf-274	320	19	the	the	DET
gujaf-274	320	20	model	model	NOUN
gujaf-274	320	21	is	be	AUX
gujaf-274	320	22	well	well	ADV
gujaf-274	320	23	fitted	fit	VERB
gujaf-274	320	24	with	with	ADP
gujaf-274	320	25	variables	variable	NOUN
gujaf-274	320	26	of	of	ADP
gujaf-274	320	27	the	the	DET
gujaf-274	320	28	study	study	NOUN
gujaf-274	320	29	.	.	PUNCT
gujaf-274	321	1	the	the	DET
gujaf-274	321	2	regression	regression	NOUN
gujaf-274	321	3	result	result	NOUN
gujaf-274	321	4	reveals	reveal	VERB
gujaf-274	321	5	that	that	SCONJ
gujaf-274	321	6	board	board	NOUN
gujaf-274	321	7	size	size	NOUN
gujaf-274	321	8	has	have	VERB
gujaf-274	321	9	a	a	DET
gujaf-274	321	10	coefficient	coefficient	NOUN
gujaf-274	321	11	value	value	NOUN
gujaf-274	321	12	of	of	ADP
gujaf-274	321	13	-0.016	-0.016	PROPN
gujaf-274	321	14	,	,	PUNCT
gujaf-274	321	15	a	a	DET
gujaf-274	321	16	zvalue	zvalue	NOUN
gujaf-274	321	17	of	of	ADP
gujaf-274	321	18	-2.11	-2.11	NUM
gujaf-274	321	19	and	and	CCONJ
gujaf-274	321	20	probability	probability	NOUN
gujaf-274	321	21	value	value	NOUN
gujaf-274	321	22	of	of	ADP
gujaf-274	321	23	0.489	0.489	NUM
gujaf-274	321	24	which	which	PRON
gujaf-274	321	25	is	be	AUX
gujaf-274	321	26	insignificant	insignificant	ADJ
gujaf-274	321	27	.	.	PUNCT
gujaf-274	322	1	this	this	PRON
gujaf-274	322	2	shows	show	VERB
gujaf-274	322	3	that	that	SCONJ
gujaf-274	322	4	board	board	NOUN
gujaf-274	322	5	size	size	NOUN
gujaf-274	322	6	has	have	VERB
gujaf-274	322	7	no	no	DET
gujaf-274	322	8	significant	significant	ADJ
gujaf-274	322	9	impact	impact	NOUN
gujaf-274	322	10	on	on	ADP
gujaf-274	322	11	csr	csr	X
gujaf-274	322	12	of	of	ADP
gujaf-274	322	13	listed	list	VERB
gujaf-274	322	14	oil	oil	NOUN
gujaf-274	322	15	and	and	CCONJ
gujaf-274	322	16	gas	gas	NOUN
gujaf-274	322	17	firms	firm	NOUN
gujaf-274	322	18	in	in	ADP
gujaf-274	322	19	nigeria	nigeria	PROPN
gujaf-274	322	20	.	.	PUNCT
gujaf-274	323	1	the	the	DET
gujaf-274	323	2	finding	finding	NOUN
gujaf-274	323	3	of	of	ADP
gujaf-274	323	4	the	the	DET
gujaf-274	323	5	study	study	NOUN
gujaf-274	323	6	is	be	AUX
gujaf-274	323	7	in	in	ADP
gujaf-274	323	8	line	line	NOUN
gujaf-274	323	9	with	with	ADP
gujaf-274	323	10	the	the	DET
gujaf-274	323	11	finding	finding	NOUN
gujaf-274	323	12	of	of	ADP
gujaf-274	323	13	rao	rao	NOUN
gujaf-274	323	14	and	and	CCONJ
gujaf-274	323	15	tilt	tilt	NOUN
gujaf-274	323	16	(	(	PUNCT
gujaf-274	323	17	2016	2016	NUM
gujaf-274	323	18	)	)	PUNCT
gujaf-274	323	19	but	but	CCONJ
gujaf-274	323	20	contradict	contradict	VERB
gujaf-274	323	21	the	the	DET
gujaf-274	323	22	findings	finding	NOUN
gujaf-274	323	23	of	of	ADP
gujaf-274	323	24	kurawa	kurawa	PROPN
gujaf-274	323	25	and	and	CCONJ
gujaf-274	323	26	abdulrahman	abdulrahman	PROPN
gujaf-274	323	27	(	(	PUNCT
gujaf-274	323	28	2014	2014	NUM
gujaf-274	323	29	)	)	PUNCT
gujaf-274	323	30	.	.	PUNCT
gujaf-274	324	1	on	on	ADP
gujaf-274	324	2	this	this	DET
gujaf-274	324	3	basis	basis	NOUN
gujaf-274	324	4	,	,	PUNCT
gujaf-274	324	5	we	we	PRON
gujaf-274	324	6	gusau	gusau	PROPN
gujaf-274	324	7	journal	journal	NOUN
gujaf-274	324	8	of	of	ADP
gujaf-274	324	9	accounting	accounting	NOUN
gujaf-274	324	10	and	and	CCONJ
gujaf-274	324	11	finance	finance	NOUN
gujaf-274	324	12	,	,	PUNCT
gujaf-274	324	13	vol	vol	NOUN
gujaf-274	324	14	.	.	PROPN
gujaf-274	324	15	5	5	NUM
gujaf-274	324	16	,	,	PUNCT
gujaf-274	324	17	issue	issue	NOUN
gujaf-274	324	18	1	1	NUM
gujaf-274	324	19	,	,	PUNCT
gujaf-274	324	20	april	april	PROPN
gujaf-274	324	21	,	,	PUNCT
gujaf-274	324	22	2024	2024	NUM
gujaf-274	324	23	36	36	NUM
gujaf-274	324	24	therefore	therefore	ADV
gujaf-274	324	25	fail	fail	VERB
gujaf-274	324	26	to	to	PART
gujaf-274	324	27	reject	reject	VERB
gujaf-274	324	28	the	the	DET
gujaf-274	324	29	null	null	ADJ
gujaf-274	324	30	hypothesis	hypothesis	NOUN
gujaf-274	324	31	which	which	PRON
gujaf-274	324	32	states	state	VERB
gujaf-274	324	33	that	that	SCONJ
gujaf-274	324	34	board	board	NOUN
gujaf-274	324	35	size	size	NOUN
gujaf-274	324	36	has	have	VERB
gujaf-274	324	37	no	no	DET
gujaf-274	324	38	significant	significant	ADJ
gujaf-274	324	39	impact	impact	NOUN
gujaf-274	324	40	on	on	ADP
gujaf-274	324	41	corporate	corporate	ADJ
gujaf-274	324	42	social	social	ADJ
gujaf-274	324	43	responsibility	responsibility	NOUN
gujaf-274	324	44	.	.	PUNCT
gujaf-274	325	1	moreover	moreover	ADV
gujaf-274	325	2	,	,	PUNCT
gujaf-274	325	3	the	the	DET
gujaf-274	325	4	regression	regression	NOUN
gujaf-274	325	5	result	result	NOUN
gujaf-274	325	6	reveals	reveal	VERB
gujaf-274	325	7	that	that	SCONJ
gujaf-274	325	8	board	board	NOUN
gujaf-274	325	9	independence	independence	NOUN
gujaf-274	325	10	has	have	VERB
gujaf-274	325	11	a	a	DET
gujaf-274	325	12	positive	positive	ADJ
gujaf-274	325	13	and	and	CCONJ
gujaf-274	325	14	statistically	statistically	ADV
gujaf-274	325	15	significant	significant	ADJ
gujaf-274	325	16	influence	influence	NOUN
gujaf-274	325	17	on	on	ADP
gujaf-274	325	18	csr	csr	NOUN
gujaf-274	325	19	as	as	SCONJ
gujaf-274	325	20	evidenced	evidence	VERB
gujaf-274	325	21	by	by	ADP
gujaf-274	325	22	coefficient	coefficient	NOUN
gujaf-274	325	23	of	of	ADP
gujaf-274	325	24	0.102	0.102	NUM
gujaf-274	325	25	and	and	CCONJ
gujaf-274	325	26	a	a	DET
gujaf-274	325	27	probability	probability	NOUN
gujaf-274	325	28	value	value	NOUN
gujaf-274	325	29	of	of	ADP
gujaf-274	325	30	0.008	0.008	NUM
gujaf-274	325	31	which	which	PRON
gujaf-274	325	32	is	be	AUX
gujaf-274	325	33	statistically	statistically	ADV
gujaf-274	325	34	significant	significant	ADJ
gujaf-274	325	35	at	at	ADP
gujaf-274	325	36	1	1	NUM
gujaf-274	325	37	%	%	NOUN
gujaf-274	325	38	.	.	PUNCT
gujaf-274	326	1	by	by	ADP
gujaf-274	326	2	implication	implication	NOUN
gujaf-274	326	3	,	,	PUNCT
gujaf-274	326	4	it	it	PRON
gujaf-274	326	5	means	mean	VERB
gujaf-274	326	6	increase	increase	NOUN
gujaf-274	326	7	in	in	ADP
gujaf-274	326	8	board	board	NOUN
gujaf-274	326	9	independence	independence	NOUN
gujaf-274	326	10	will	will	AUX
gujaf-274	326	11	enhance	enhance	VERB
gujaf-274	326	12	csr	csr	NOUN
gujaf-274	326	13	practices	practice	NOUN
gujaf-274	326	14	.	.	PUNCT
gujaf-274	327	1	the	the	DET
gujaf-274	327	2	finding	finding	NOUN
gujaf-274	327	3	of	of	ADP
gujaf-274	327	4	the	the	DET
gujaf-274	327	5	study	study	NOUN
gujaf-274	327	6	contradicts	contradict	VERB
gujaf-274	327	7	the	the	DET
gujaf-274	327	8	findings	finding	NOUN
gujaf-274	327	9	of	of	ADP
gujaf-274	327	10	awodiran	awodiran	NOUN
gujaf-274	327	11	and	and	CCONJ
gujaf-274	327	12	jimba	jimba	PROPN
gujaf-274	327	13	(	(	PUNCT
gujaf-274	327	14	2019	2019	NUM
gujaf-274	327	15	)	)	PUNCT
gujaf-274	327	16	,	,	PUNCT
gujaf-274	327	17	rao	rao	NOUN
gujaf-274	327	18	and	and	CCONJ
gujaf-274	327	19	tilt	tilt	NOUN
gujaf-274	327	20	(	(	PUNCT
gujaf-274	327	21	2016	2016	NUM
gujaf-274	327	22	)	)	PUNCT
gujaf-274	327	23	and	and	CCONJ
gujaf-274	327	24	riyadh	riyadh	PROPN
gujaf-274	327	25	et	et	PROPN
gujaf-274	327	26	al	al	PROPN
gujaf-274	327	27	(	(	PUNCT
gujaf-274	327	28	2019	2019	NUM
gujaf-274	327	29	)	)	PUNCT
gujaf-274	327	30	but	but	CCONJ
gujaf-274	327	31	is	be	AUX
gujaf-274	327	32	in	in	ADP
gujaf-274	327	33	line	line	NOUN
gujaf-274	327	34	with	with	ADP
gujaf-274	327	35	the	the	DET
gujaf-274	327	36	result	result	NOUN
gujaf-274	327	37	of	of	ADP
gujaf-274	327	38	fuente	fuente	NOUN
gujaf-274	327	39	et	et	PROPN
gujaf-274	327	40	al	al	PROPN
gujaf-274	327	41	(	(	PUNCT
gujaf-274	327	42	2016	2016	NUM
gujaf-274	327	43	)	)	PUNCT
gujaf-274	327	44	.	.	PUNCT
gujaf-274	328	1	on	on	ADP
gujaf-274	328	2	this	this	DET
gujaf-274	328	3	basis	basis	NOUN
gujaf-274	328	4	,	,	PUNCT
gujaf-274	328	5	we	we	PRON
gujaf-274	328	6	therefore	therefore	ADV
gujaf-274	328	7	reject	reject	VERB
gujaf-274	328	8	the	the	DET
gujaf-274	328	9	null	null	ADJ
gujaf-274	328	10	hypothesis	hypothesis	NOUN
gujaf-274	328	11	which	which	PRON
gujaf-274	328	12	states	state	VERB
gujaf-274	328	13	that	that	SCONJ
gujaf-274	328	14	board	board	NOUN
gujaf-274	328	15	independence	independence	NOUN
gujaf-274	328	16	has	have	VERB
gujaf-274	328	17	no	no	DET
gujaf-274	328	18	significant	significant	ADJ
gujaf-274	328	19	impact	impact	NOUN
gujaf-274	328	20	on	on	ADP
gujaf-274	328	21	corporate	corporate	ADJ
gujaf-274	328	22	social	social	ADJ
gujaf-274	328	23	responsibility	responsibility	NOUN
gujaf-274	328	24	.	.	PUNCT
gujaf-274	329	1	the	the	DET
gujaf-274	329	2	regression	regression	NOUN
gujaf-274	329	3	result	result	NOUN
gujaf-274	329	4	reveals	reveal	VERB
gujaf-274	329	5	that	that	SCONJ
gujaf-274	329	6	board	board	NOUN
gujaf-274	329	7	gender	gender	NOUN
gujaf-274	329	8	has	have	VERB
gujaf-274	329	9	a	a	DET
gujaf-274	329	10	coefficient	coefficient	NOUN
gujaf-274	329	11	value	value	NOUN
gujaf-274	329	12	of	of	ADP
gujaf-274	329	13	1.062	1.062	NUM
gujaf-274	329	14	,	,	PUNCT
gujaf-274	329	15	a	a	DET
gujaf-274	329	16	z	z	NOUN
gujaf-274	329	17	-	-	PUNCT
gujaf-274	329	18	value	value	NOUN
gujaf-274	329	19	of	of	ADP
gujaf-274	329	20	1.68	1.68	NUM
gujaf-274	329	21	and	and	CCONJ
gujaf-274	329	22	probability	probability	NOUN
gujaf-274	329	23	value	value	NOUN
gujaf-274	329	24	of	of	ADP
gujaf-274	329	25	0.000	0.000	NUM
gujaf-274	329	26	which	which	PRON
gujaf-274	329	27	is	be	AUX
gujaf-274	329	28	significant	significant	ADJ
gujaf-274	329	29	.	.	PUNCT
gujaf-274	330	1	this	this	PRON
gujaf-274	330	2	shows	show	VERB
gujaf-274	330	3	that	that	SCONJ
gujaf-274	330	4	board	board	NOUN
gujaf-274	330	5	gender	gender	NOUN
gujaf-274	330	6	has	have	VERB
gujaf-274	330	7	significant	significant	ADJ
gujaf-274	330	8	impact	impact	NOUN
gujaf-274	330	9	on	on	ADP
gujaf-274	330	10	csr	csr	X
gujaf-274	330	11	of	of	ADP
gujaf-274	330	12	listed	list	VERB
gujaf-274	330	13	oil	oil	NOUN
gujaf-274	330	14	and	and	CCONJ
gujaf-274	330	15	gas	gas	NOUN
gujaf-274	330	16	firms	firm	NOUN
gujaf-274	330	17	in	in	ADP
gujaf-274	330	18	nigeria	nigeria	PROPN
gujaf-274	330	19	.	.	PUNCT
gujaf-274	331	1	this	this	PRON
gujaf-274	331	2	is	be	AUX
gujaf-274	331	3	attributed	attribute	VERB
gujaf-274	331	4	to	to	ADP
gujaf-274	331	5	the	the	DET
gujaf-274	331	6	fact	fact	NOUN
gujaf-274	331	7	that	that	SCONJ
gujaf-274	331	8	female	female	ADJ
gujaf-274	331	9	directors	director	NOUN
gujaf-274	331	10	have	have	AUX
gujaf-274	331	11	more	more	ADJ
gujaf-274	331	12	concerns	concern	NOUN
gujaf-274	331	13	and	and	CCONJ
gujaf-274	331	14	sympathy	sympathy	NOUN
gujaf-274	331	15	towards	towards	ADP
gujaf-274	331	16	csr	csr	NOUN
gujaf-274	331	17	issues	issue	NOUN
gujaf-274	331	18	.	.	PUNCT
gujaf-274	332	1	this	this	DET
gujaf-274	332	2	positive	positive	ADJ
gujaf-274	332	3	and	and	CCONJ
gujaf-274	332	4	significant	significant	ADJ
gujaf-274	332	5	result	result	NOUN
gujaf-274	332	6	is	be	AUX
gujaf-274	332	7	not	not	PART
gujaf-274	332	8	strange	strange	ADJ
gujaf-274	332	9	as	as	SCONJ
gujaf-274	332	10	it	it	PRON
gujaf-274	332	11	is	be	AUX
gujaf-274	332	12	consistent	consistent	ADJ
gujaf-274	332	13	with	with	ADP
gujaf-274	332	14	the	the	DET
gujaf-274	332	15	findings	finding	NOUN
gujaf-274	332	16	of	of	ADP
gujaf-274	332	17	awodiran	awodiran	NOUN
gujaf-274	332	18	and	and	CCONJ
gujaf-274	332	19	gimba	gimba	NOUN
gujaf-274	332	20	(	(	PUNCT
gujaf-274	332	21	2018	2018	NUM
gujaf-274	332	22	)	)	PUNCT
gujaf-274	332	23	,	,	PUNCT
gujaf-274	332	24	riyadh	riyadh	PROPN
gujaf-274	332	25	(	(	PUNCT
gujaf-274	332	26	2019	2019	NUM
gujaf-274	332	27	)	)	PUNCT
gujaf-274	332	28	,	,	PUNCT
gujaf-274	332	29	fuente	fuente	NOUN
gujaf-274	332	30	,	,	PUNCT
gujaf-274	332	31	sanchez	sanchez	PROPN
gujaf-274	332	32	and	and	CCONJ
gujaf-274	332	33	lozano	lozano	PROPN
gujaf-274	332	34	(	(	PUNCT
gujaf-274	332	35	2016	2016	NUM
gujaf-274	332	36	)	)	PUNCT
gujaf-274	332	37	.	.	PUNCT
gujaf-274	333	1	on	on	ADP
gujaf-274	333	2	this	this	DET
gujaf-274	333	3	basis	basis	NOUN
gujaf-274	333	4	,	,	PUNCT
gujaf-274	333	5	we	we	PRON
gujaf-274	333	6	therefore	therefore	ADV
gujaf-274	333	7	reject	reject	VERB
gujaf-274	333	8	the	the	DET
gujaf-274	333	9	null	null	ADJ
gujaf-274	333	10	hypothesis	hypothesis	NOUN
gujaf-274	333	11	,	,	PUNCT
gujaf-274	333	12	which	which	PRON
gujaf-274	333	13	states	state	VERB
gujaf-274	333	14	that	that	SCONJ
gujaf-274	333	15	board	board	NOUN
gujaf-274	333	16	gender	gender	NOUN
gujaf-274	333	17	diversity	diversity	NOUN
gujaf-274	333	18	has	have	VERB
gujaf-274	333	19	no	no	DET
gujaf-274	333	20	significance	significance	NOUN
gujaf-274	333	21	effect	effect	NOUN
gujaf-274	333	22	on	on	ADP
gujaf-274	333	23	csr	csr	X
gujaf-274	333	24	of	of	ADP
gujaf-274	333	25	listed	list	VERB
gujaf-274	333	26	oil	oil	NOUN
gujaf-274	333	27	and	and	CCONJ
gujaf-274	333	28	gas	gas	NOUN
gujaf-274	333	29	firms	firm	NOUN
gujaf-274	333	30	in	in	ADP
gujaf-274	333	31	nigeria	nigeria	PROPN
gujaf-274	333	32	.	.	PUNCT
gujaf-274	334	1	it	it	PRON
gujaf-274	334	2	was	be	AUX
gujaf-274	334	3	also	also	ADV
gujaf-274	334	4	revealed	reveal	VERB
gujaf-274	334	5	from	from	ADP
gujaf-274	334	6	the	the	DET
gujaf-274	334	7	result	result	NOUN
gujaf-274	334	8	that	that	SCONJ
gujaf-274	334	9	board	board	NOUN
gujaf-274	334	10	activity	activity	NOUN
gujaf-274	334	11	has	have	AUX
gujaf-274	334	12	no	no	DET
gujaf-274	334	13	significant	significant	ADJ
gujaf-274	334	14	impact	impact	NOUN
gujaf-274	334	15	on	on	ADP
gujaf-274	334	16	csr	csr	PROPN
gujaf-274	334	17	as	as	SCONJ
gujaf-274	334	18	suggested	suggest	VERB
gujaf-274	334	19	by	by	ADP
gujaf-274	334	20	the	the	DET
gujaf-274	334	21	coefficient	coefficient	NOUN
gujaf-274	334	22	value	value	NOUN
gujaf-274	334	23	of	of	ADP
gujaf-274	334	24	2.013	2.013	NUM
gujaf-274	334	25	,	,	PUNCT
gujaf-274	334	26	z	z	NOUN
gujaf-274	334	27	-	-	PUNCT
gujaf-274	334	28	value	value	NOUN
gujaf-274	334	29	of	of	ADP
gujaf-274	334	30	0.58	0.58	NUM
gujaf-274	334	31	and	and	CCONJ
gujaf-274	334	32	a	a	DET
gujaf-274	334	33	probability	probability	NOUN
gujaf-274	334	34	value	value	NOUN
gujaf-274	334	35	of	of	ADP
gujaf-274	334	36	0.345	0.345	NUM
gujaf-274	334	37	.	.	PUNCT
gujaf-274	335	1	this	this	PRON
gujaf-274	335	2	implies	imply	VERB
gujaf-274	335	3	that	that	PRON
gujaf-274	335	4	increase	increase	NOUN
gujaf-274	335	5	in	in	ADP
gujaf-274	335	6	board	board	NOUN
gujaf-274	335	7	activity	activity	NOUN
gujaf-274	335	8	will	will	AUX
gujaf-274	335	9	not	not	PART
gujaf-274	335	10	affect	affect	VERB
gujaf-274	335	11	(	(	PUNCT
gujaf-274	335	12	either	either	CCONJ
gujaf-274	335	13	increase	increase	VERB
gujaf-274	335	14	or	or	CCONJ
gujaf-274	335	15	decrease	decrease	NOUN
gujaf-274	335	16	)	)	PUNCT
gujaf-274	335	17	csr	csr	NOUN
gujaf-274	335	18	.	.	PUNCT
gujaf-274	336	1	the	the	DET
gujaf-274	336	2	finding	finding	NOUN
gujaf-274	336	3	supports	support	VERB
gujaf-274	336	4	the	the	DET
gujaf-274	336	5	finding	finding	NOUN
gujaf-274	336	6	of	of	ADP
gujaf-274	336	7	ahmad	ahmad	PROPN
gujaf-274	336	8	et	et	PROPN
gujaf-274	336	9	al	al	PROPN
gujaf-274	336	10	.	.	PROPN
gujaf-274	337	1	(	(	PUNCT
gujaf-274	337	2	2017	2017	NUM
gujaf-274	337	3	)	)	PUNCT
gujaf-274	338	1	but	but	CCONJ
gujaf-274	338	2	contradicts	contradict	VERB
gujaf-274	338	3	the	the	DET
gujaf-274	338	4	findings	finding	NOUN
gujaf-274	338	5	of	of	ADP
gujaf-274	338	6	giannarakis	giannarakis	PROPN
gujaf-274	338	7	(	(	PUNCT
gujaf-274	338	8	2014	2014	NUM
gujaf-274	338	9	)	)	PUNCT
gujaf-274	338	10	.	.	PUNCT
gujaf-274	339	1	based	base	VERB
gujaf-274	339	2	on	on	ADP
gujaf-274	339	3	this	this	PRON
gujaf-274	339	4	,	,	PUNCT
gujaf-274	339	5	the	the	DET
gujaf-274	339	6	study	study	NOUN
gujaf-274	339	7	fails	fail	VERB
gujaf-274	339	8	to	to	PART
gujaf-274	339	9	reject	reject	VERB
gujaf-274	339	10	the	the	DET
gujaf-274	339	11	null	null	ADJ
gujaf-274	339	12	hypothesis	hypothesis	NOUN
gujaf-274	339	13	which	which	PRON
gujaf-274	339	14	claims	claim	VERB
gujaf-274	339	15	that	that	SCONJ
gujaf-274	339	16	board	board	NOUN
gujaf-274	339	17	activity	activity	NOUN
gujaf-274	339	18	has	have	VERB
gujaf-274	339	19	no	no	DET
gujaf-274	339	20	significant	significant	ADJ
gujaf-274	339	21	effect	effect	NOUN
gujaf-274	339	22	on	on	ADP
gujaf-274	339	23	csr	csr	X
gujaf-274	339	24	of	of	ADP
gujaf-274	339	25	listed	list	VERB
gujaf-274	339	26	oil	oil	NOUN
gujaf-274	339	27	and	and	CCONJ
gujaf-274	339	28	gas	gas	NOUN
gujaf-274	339	29	firms	firm	NOUN
gujaf-274	339	30	in	in	ADP
gujaf-274	339	31	nigeria	nigeria	PROPN
gujaf-274	339	32	.	.	PUNCT
gujaf-274	340	1	board	board	NOUN
gujaf-274	340	2	professionalism	professionalism	NOUN
gujaf-274	340	3	as	as	SCONJ
gujaf-274	340	4	shown	show	VERB
gujaf-274	340	5	by	by	ADP
gujaf-274	340	6	the	the	DET
gujaf-274	340	7	findings	finding	NOUN
gujaf-274	340	8	has	have	VERB
gujaf-274	340	9	a	a	DET
gujaf-274	340	10	positive	positive	ADJ
gujaf-274	340	11	significant	significant	ADJ
gujaf-274	340	12	effect	effect	NOUN
gujaf-274	340	13	on	on	ADP
gujaf-274	340	14	csr	csr	NOUN
gujaf-274	340	15	as	as	SCONJ
gujaf-274	340	16	evidenced	evidence	VERB
gujaf-274	340	17	by	by	ADP
gujaf-274	340	18	the	the	DET
gujaf-274	340	19	coefficient	coefficient	NOUN
gujaf-274	340	20	value	value	NOUN
gujaf-274	340	21	of	of	ADP
gujaf-274	340	22	1.104	1.104	NUM
gujaf-274	340	23	and	and	CCONJ
gujaf-274	340	24	a	a	DET
gujaf-274	340	25	probability	probability	NOUN
gujaf-274	340	26	value	value	NOUN
gujaf-274	340	27	of	of	ADP
gujaf-274	340	28	0.001which	0.001which	ADV
gujaf-274	340	29	is	be	AUX
gujaf-274	340	30	significant	significant	ADJ
gujaf-274	340	31	at	at	ADP
gujaf-274	340	32	1	1	NUM
gujaf-274	340	33	%	%	NOUN
gujaf-274	340	34	.	.	PUNCT
gujaf-274	341	1	what	what	PRON
gujaf-274	341	2	this	this	PRON
gujaf-274	341	3	implies	imply	VERB
gujaf-274	341	4	is	be	AUX
gujaf-274	341	5	that	that	SCONJ
gujaf-274	341	6	an	an	DET
gujaf-274	341	7	increase	increase	NOUN
gujaf-274	341	8	in	in	ADP
gujaf-274	341	9	members	member	NOUN
gujaf-274	341	10	with	with	ADP
gujaf-274	341	11	professional	professional	ADJ
gujaf-274	341	12	expertise	expertise	NOUN
gujaf-274	341	13	will	will	AUX
gujaf-274	341	14	increase	increase	VERB
gujaf-274	341	15	csr	csr	X
gujaf-274	341	16	of	of	ADP
gujaf-274	341	17	listed	list	VERB
gujaf-274	341	18	oil	oil	NOUN
gujaf-274	341	19	and	and	CCONJ
gujaf-274	341	20	gas	gas	NOUN
gujaf-274	341	21	firms	firm	NOUN
gujaf-274	341	22	in	in	ADP
gujaf-274	341	23	nigeria	nigeria	PROPN
gujaf-274	341	24	.	.	PUNCT
gujaf-274	342	1	the	the	DET
gujaf-274	342	2	study	study	NOUN
gujaf-274	342	3	therefore	therefore	ADV
gujaf-274	342	4	fails	fail	VERB
gujaf-274	342	5	to	to	PART
gujaf-274	342	6	reject	reject	VERB
gujaf-274	342	7	the	the	DET
gujaf-274	342	8	null	null	ADJ
gujaf-274	342	9	hypothesis	hypothesis	NOUN
gujaf-274	342	10	which	which	PRON
gujaf-274	342	11	hypothesizes	hypothesize	VERB
gujaf-274	342	12	that	that	SCONJ
gujaf-274	342	13	board	board	NOUN
gujaf-274	342	14	professionalism	professionalism	NOUN
gujaf-274	342	15	has	have	VERB
gujaf-274	342	16	no	no	DET
gujaf-274	342	17	significant	significant	ADJ
gujaf-274	342	18	impact	impact	NOUN
gujaf-274	342	19	on	on	ADP
gujaf-274	342	20	csr	csr	PROPN
gujaf-274	342	21	.	.	PUNCT
gujaf-274	343	1	the	the	DET
gujaf-274	343	2	regression	regression	NOUN
gujaf-274	343	3	result	result	NOUN
gujaf-274	343	4	revealed	reveal	VERB
gujaf-274	343	5	that	that	SCONJ
gujaf-274	343	6	board	board	NOUN
gujaf-274	343	7	equity	equity	NOUN
gujaf-274	343	8	ownership	ownership	NOUN
gujaf-274	343	9	has	have	VERB
gujaf-274	343	10	a	a	DET
gujaf-274	343	11	negative	negative	ADJ
gujaf-274	343	12	significant	significant	ADJ
gujaf-274	343	13	effect	effect	NOUN
gujaf-274	343	14	on	on	ADP
gujaf-274	343	15	csr	csr	NOUN
gujaf-274	343	16	as	as	SCONJ
gujaf-274	343	17	statistically	statistically	ADV
gujaf-274	343	18	shown	show	VERB
gujaf-274	343	19	that	that	SCONJ
gujaf-274	343	20	coefficient	coefficient	NOUN
gujaf-274	343	21	value	value	NOUN
gujaf-274	343	22	is	be	AUX
gujaf-274	343	23	-0.135	-0.135	PUNCT
gujaf-274	343	24	and	and	CCONJ
gujaf-274	343	25	the	the	DET
gujaf-274	343	26	probability	probability	NOUN
gujaf-274	343	27	value	value	NOUN
gujaf-274	343	28	is	be	AUX
gujaf-274	343	29	0.021	0.021	NUM
gujaf-274	343	30	which	which	PRON
gujaf-274	343	31	is	be	AUX
gujaf-274	343	32	significant	significant	ADJ
gujaf-274	343	33	at	at	ADP
gujaf-274	343	34	5	5	NUM
gujaf-274	343	35	%	%	NOUN
gujaf-274	343	36	.	.	PUNCT
gujaf-274	344	1	this	this	PRON
gujaf-274	344	2	means	mean	VERB
gujaf-274	344	3	that	that	SCONJ
gujaf-274	344	4	an	an	DET
gujaf-274	344	5	gusau	gusau	ADJ
gujaf-274	344	6	journal	journal	NOUN
gujaf-274	344	7	of	of	ADP
gujaf-274	344	8	accounting	accounting	NOUN
gujaf-274	344	9	and	and	CCONJ
gujaf-274	344	10	finance	finance	NOUN
gujaf-274	344	11	,	,	PUNCT
gujaf-274	344	12	vol	vol	NOUN
gujaf-274	344	13	.	.	PROPN
gujaf-274	344	14	5	5	NUM
gujaf-274	344	15	,	,	PUNCT
gujaf-274	344	16	issue	issue	NOUN
gujaf-274	344	17	1	1	NUM
gujaf-274	344	18	,	,	PUNCT
gujaf-274	344	19	april	april	PROPN
gujaf-274	344	20	,	,	PUNCT
gujaf-274	344	21	2024	2024	NUM
gujaf-274	344	22	37	37	NUM
gujaf-274	344	23	increase	increase	NOUN
gujaf-274	344	24	in	in	ADP
gujaf-274	344	25	equity	equity	NOUN
gujaf-274	344	26	share	share	NOUN
gujaf-274	344	27	of	of	ADP
gujaf-274	344	28	board	board	NOUN
gujaf-274	344	29	members	member	NOUN
gujaf-274	344	30	will	will	AUX
gujaf-274	344	31	decrease	decrease	VERB
gujaf-274	344	32	csr	csr	X
gujaf-274	344	33	of	of	ADP
gujaf-274	344	34	listed	list	VERB
gujaf-274	344	35	oil	oil	NOUN
gujaf-274	344	36	and	and	CCONJ
gujaf-274	344	37	gas	gas	NOUN
gujaf-274	344	38	firms	firm	NOUN
gujaf-274	344	39	in	in	ADP
gujaf-274	344	40	nigeria	nigeria	PROPN
gujaf-274	344	41	.	.	PUNCT
gujaf-274	345	1	the	the	DET
gujaf-274	345	2	study	study	NOUN
gujaf-274	345	3	therefore	therefore	ADV
gujaf-274	345	4	finds	find	VERB
gujaf-274	345	5	sufficient	sufficient	ADJ
gujaf-274	345	6	evidence	evidence	NOUN
gujaf-274	345	7	to	to	PART
gujaf-274	345	8	reject	reject	VERB
gujaf-274	345	9	the	the	DET
gujaf-274	345	10	null	null	ADJ
gujaf-274	345	11	hypothesis	hypothesis	NOUN
gujaf-274	345	12	which	which	PRON
gujaf-274	345	13	states	state	VERB
gujaf-274	345	14	that	that	SCONJ
gujaf-274	345	15	board	board	NOUN
gujaf-274	345	16	equity	equity	NOUN
gujaf-274	345	17	ownership	ownership	NOUN
gujaf-274	345	18	has	have	VERB
gujaf-274	345	19	no	no	DET
gujaf-274	345	20	significant	significant	ADJ
gujaf-274	345	21	effect	effect	NOUN
gujaf-274	345	22	on	on	ADP
gujaf-274	345	23	csr	csr	X
gujaf-274	345	24	of	of	ADP
gujaf-274	345	25	listed	list	VERB
gujaf-274	345	26	oil	oil	NOUN
gujaf-274	345	27	and	and	CCONJ
gujaf-274	345	28	gas	gas	NOUN
gujaf-274	345	29	firms	firm	NOUN
gujaf-274	345	30	in	in	ADP
gujaf-274	345	31	nigeria	nigeria	PROPN
gujaf-274	345	32	.	.	PUNCT
gujaf-274	346	1	5	5	X
gujaf-274	346	2	.	.	X
gujaf-274	346	3	conclusion	conclusion	NOUN
gujaf-274	346	4	and	and	CCONJ
gujaf-274	346	5	recommendation	recommendation	NOUN
gujaf-274	346	6	this	this	DET
gujaf-274	346	7	study	study	NOUN
gujaf-274	346	8	empirically	empirically	ADV
gujaf-274	346	9	examined	examine	VERB
gujaf-274	346	10	the	the	DET
gujaf-274	346	11	impact	impact	NOUN
gujaf-274	346	12	of	of	ADP
gujaf-274	346	13	board	board	NOUN
gujaf-274	346	14	characteristics	characteristic	NOUN
gujaf-274	346	15	on	on	ADP
gujaf-274	346	16	csr	csr	X
gujaf-274	346	17	of	of	ADP
gujaf-274	346	18	listed	list	VERB
gujaf-274	346	19	oil	oil	NOUN
gujaf-274	346	20	and	and	CCONJ
gujaf-274	346	21	gas	gas	NOUN
gujaf-274	346	22	firms	firm	NOUN
gujaf-274	346	23	in	in	ADP
gujaf-274	346	24	nigeria	nigeria	PROPN
gujaf-274	346	25	.	.	PUNCT
gujaf-274	347	1	the	the	DET
gujaf-274	347	2	data	datum	NOUN
gujaf-274	347	3	were	be	AUX
gujaf-274	347	4	sourced	source	VERB
gujaf-274	347	5	and	and	CCONJ
gujaf-274	347	6	collected	collect	VERB
gujaf-274	347	7	from	from	ADP
gujaf-274	347	8	annual	annual	ADJ
gujaf-274	347	9	report	report	NOUN
gujaf-274	347	10	of	of	ADP
gujaf-274	347	11	listed	list	VERB
gujaf-274	347	12	oil	oil	NOUN
gujaf-274	347	13	and	and	CCONJ
gujaf-274	347	14	gas	gas	NOUN
gujaf-274	347	15	firms	firm	NOUN
gujaf-274	347	16	in	in	ADP
gujaf-274	347	17	nigeria	nigeria	PROPN
gujaf-274	347	18	,	,	PUNCT
gujaf-274	347	19	and	and	CCONJ
gujaf-274	347	20	analyzed	analyze	VERB
gujaf-274	347	21	using	use	VERB
gujaf-274	347	22	panel	panel	NOUN
gujaf-274	347	23	regression	regression	NOUN
gujaf-274	347	24	.	.	PUNCT
gujaf-274	348	1	it	it	PRON
gujaf-274	348	2	was	be	AUX
gujaf-274	348	3	shown	show	VERB
gujaf-274	348	4	from	from	ADP
gujaf-274	348	5	the	the	DET
gujaf-274	348	6	study	study	NOUN
gujaf-274	348	7	that	that	PRON
gujaf-274	348	8	board	board	NOUN
gujaf-274	348	9	independence	independence	NOUN
gujaf-274	348	10	,	,	PUNCT
gujaf-274	348	11	higher	high	ADJ
gujaf-274	348	12	percentage	percentage	NOUN
gujaf-274	348	13	of	of	ADP
gujaf-274	348	14	female	female	ADJ
gujaf-274	348	15	directors	director	NOUN
gujaf-274	348	16	on	on	ADP
gujaf-274	348	17	the	the	DET
gujaf-274	348	18	board	board	NOUN
gujaf-274	348	19	,	,	PUNCT
gujaf-274	348	20	board	board	NOUN
gujaf-274	348	21	professionalism	professionalism	NOUN
gujaf-274	348	22	and	and	CCONJ
gujaf-274	348	23	board	board	NOUN
gujaf-274	348	24	equity	equity	NOUN
gujaf-274	348	25	ownership	ownership	NOUN
gujaf-274	348	26	significantly	significantly	ADV
gujaf-274	348	27	influence	influence	VERB
gujaf-274	348	28	corporate	corporate	ADJ
gujaf-274	348	29	social	social	ADJ
gujaf-274	348	30	responsibility	responsibility	NOUN
gujaf-274	348	31	.	.	PUNCT
gujaf-274	349	1	neither	neither	PRON
gujaf-274	349	2	board	board	NOUN
gujaf-274	349	3	size	size	NOUN
gujaf-274	349	4	nor	nor	CCONJ
gujaf-274	349	5	board	board	NOUN
gujaf-274	349	6	activity	activity	NOUN
gujaf-274	349	7	show	show	VERB
gujaf-274	349	8	a	a	DET
gujaf-274	349	9	significant	significant	ADJ
gujaf-274	349	10	association	association	NOUN
gujaf-274	349	11	with	with	ADP
gujaf-274	349	12	corporate	corporate	ADJ
gujaf-274	349	13	social	social	ADJ
gujaf-274	349	14	responsibility	responsibility	NOUN
gujaf-274	349	15	.	.	PUNCT
gujaf-274	350	1	the	the	DET
gujaf-274	350	2	study	study	NOUN
gujaf-274	350	3	therefore	therefore	ADV
gujaf-274	350	4	recommends	recommend	VERB
gujaf-274	350	5	that	that	SCONJ
gujaf-274	350	6	a	a	DET
gujaf-274	350	7	larger	large	ADJ
gujaf-274	350	8	proportion	proportion	NOUN
gujaf-274	350	9	of	of	ADP
gujaf-274	350	10	independent	independent	ADJ
gujaf-274	350	11	outside	outside	ADJ
gujaf-274	350	12	directors	director	NOUN
gujaf-274	350	13	will	will	AUX
gujaf-274	350	14	enhance	enhance	VERB
gujaf-274	350	15	monitoring	monitoring	NOUN
gujaf-274	350	16	of	of	ADP
gujaf-274	350	17	the	the	DET
gujaf-274	350	18	management	management	NOUN
gujaf-274	350	19	thereby	thereby	ADV
gujaf-274	350	20	driving	drive	VERB
gujaf-274	350	21	superior	superior	ADJ
gujaf-274	350	22	performance	performance	NOUN
gujaf-274	350	23	of	of	ADP
gujaf-274	350	24	csr	csr	NOUN
gujaf-274	350	25	.	.	PROPN
gujaf-274	350	26	encouraging	encourage	VERB
gujaf-274	350	27	more	more	ADJ
gujaf-274	350	28	participation	participation	NOUN
gujaf-274	350	29	of	of	ADP
gujaf-274	350	30	female	female	ADJ
gujaf-274	350	31	directors	director	NOUN
gujaf-274	350	32	on	on	ADP
gujaf-274	350	33	the	the	DET
gujaf-274	350	34	board	board	NOUN
gujaf-274	350	35	tends	tend	VERB
gujaf-274	350	36	to	to	PART
gujaf-274	350	37	improve	improve	VERB
gujaf-274	350	38	the	the	DET
gujaf-274	350	39	value	value	NOUN
gujaf-274	350	40	of	of	ADP
gujaf-274	350	41	the	the	DET
gujaf-274	350	42	firm	firm	NOUN
gujaf-274	350	43	in	in	ADP
gujaf-274	350	44	the	the	DET
gujaf-274	350	45	long	long	ADJ
gujaf-274	350	46	run	run	NOUN
gujaf-274	350	47	and	and	CCONJ
gujaf-274	350	48	csr	csr	NOUN
gujaf-274	350	49	because	because	SCONJ
gujaf-274	350	50	they	they	PRON
gujaf-274	350	51	are	be	AUX
gujaf-274	350	52	more	more	ADV
gujaf-274	350	53	concerned	concerned	ADJ
gujaf-274	350	54	about	about	ADP
gujaf-274	350	55	csr	csr	PROPN
gujaf-274	350	56	.	.	PROPN
gujaf-274	350	57	also	also	ADV
gujaf-274	350	58	,	,	PUNCT
gujaf-274	350	59	higher	high	ADJ
gujaf-274	350	60	proportion	proportion	NOUN
gujaf-274	350	61	of	of	ADP
gujaf-274	350	62	members	member	NOUN
gujaf-274	350	63	with	with	ADP
gujaf-274	350	64	professional	professional	ADJ
gujaf-274	350	65	expertise	expertise	NOUN
gujaf-274	350	66	will	will	AUX
gujaf-274	350	67	address	address	VERB
gujaf-274	350	68	the	the	DET
gujaf-274	350	69	issue	issue	NOUN
gujaf-274	350	70	of	of	ADP
gujaf-274	350	71	csr	csr	NOUN
gujaf-274	350	72	because	because	SCONJ
gujaf-274	350	73	of	of	ADP
gujaf-274	350	74	their	their	PRON
gujaf-274	350	75	wider	wide	ADJ
gujaf-274	350	76	network	network	NOUN
gujaf-274	350	77	and	and	CCONJ
gujaf-274	350	78	resources	resource	NOUN
gujaf-274	350	79	.	.	PUNCT
gujaf-274	351	1	giving	give	VERB
gujaf-274	351	2	board	board	NOUN
gujaf-274	351	3	members	member	NOUN
gujaf-274	351	4	ownership	ownership	NOUN
gujaf-274	351	5	stake	stake	NOUN
gujaf-274	351	6	will	will	AUX
gujaf-274	351	7	negatively	negatively	ADV
gujaf-274	351	8	affect	affect	VERB
gujaf-274	351	9	the	the	DET
gujaf-274	351	10	csr	csr	X
gujaf-274	351	11	of	of	ADP
gujaf-274	351	12	listed	list	VERB
gujaf-274	351	13	oil	oil	NOUN
gujaf-274	351	14	and	and	CCONJ
gujaf-274	351	15	gas	gas	NOUN
gujaf-274	351	16	firms	firm	NOUN
gujaf-274	351	17	in	in	ADP
gujaf-274	351	18	nigeria	nigeria	PROPN
gujaf-274	351	19	.	.	PUNCT
gujaf-274	352	1	in	in	ADP
gujaf-274	352	2	spite	spite	NOUN
gujaf-274	352	3	of	of	ADP
gujaf-274	352	4	the	the	DET
gujaf-274	352	5	importance	importance	NOUN
gujaf-274	352	6	of	of	ADP
gujaf-274	352	7	the	the	DET
gujaf-274	352	8	findings	finding	NOUN
gujaf-274	352	9	of	of	ADP
gujaf-274	352	10	this	this	DET
gujaf-274	352	11	study	study	NOUN
gujaf-274	352	12	,	,	PUNCT
gujaf-274	352	13	the	the	DET
gujaf-274	352	14	research	research	NOUN
gujaf-274	352	15	still	still	ADV
gujaf-274	352	16	has	have	VERB
gujaf-274	352	17	some	some	DET
gujaf-274	352	18	limitations	limitation	NOUN
gujaf-274	352	19	like	like	ADP
gujaf-274	352	20	other	other	ADJ
gujaf-274	352	21	empirical	empirical	ADJ
gujaf-274	352	22	studies	study	NOUN
gujaf-274	352	23	.	.	PUNCT
gujaf-274	353	1	firstly	firstly	ADV
gujaf-274	353	2	,	,	PUNCT
gujaf-274	353	3	the	the	DET
gujaf-274	353	4	sample	sample	NOUN
gujaf-274	353	5	size	size	NOUN
gujaf-274	353	6	of	of	ADP
gujaf-274	353	7	the	the	DET
gujaf-274	353	8	study	study	NOUN
gujaf-274	353	9	only	only	ADV
gujaf-274	353	10	considered	consider	VERB
gujaf-274	353	11	listed	list	VERB
gujaf-274	353	12	oil	oil	NOUN
gujaf-274	353	13	and	and	CCONJ
gujaf-274	353	14	gas	gas	NOUN
gujaf-274	353	15	firms	firm	NOUN
gujaf-274	353	16	.	.	PUNCT
gujaf-274	354	1	in	in	ADP
gujaf-274	354	2	addition	addition	NOUN
gujaf-274	354	3	,	,	PUNCT
gujaf-274	354	4	the	the	DET
gujaf-274	354	5	investigation	investigation	NOUN
gujaf-274	354	6	solely	solely	ADV
gujaf-274	354	7	relied	rely	VERB
gujaf-274	354	8	on	on	ADP
gujaf-274	354	9	content	content	ADJ
gujaf-274	354	10	analysis	analysis	NOUN
gujaf-274	354	11	of	of	ADP
gujaf-274	354	12	information	information	NOUN
gujaf-274	354	13	presented	present	VERB
gujaf-274	354	14	in	in	ADP
gujaf-274	354	15	annual	annual	ADJ
gujaf-274	354	16	reports	report	NOUN
gujaf-274	354	17	.	.	PUNCT
gujaf-274	355	1	the	the	DET
gujaf-274	355	2	limitations	limitation	NOUN
gujaf-274	355	3	do	do	AUX
gujaf-274	355	4	not	not	PART
gujaf-274	355	5	undermine	undermine	VERB
gujaf-274	355	6	the	the	DET
gujaf-274	355	7	validity	validity	NOUN
gujaf-274	355	8	of	of	ADP
gujaf-274	355	9	the	the	DET
gujaf-274	355	10	results	result	NOUN
gujaf-274	355	11	.	.	PUNCT
gujaf-274	356	1	they	they	PRON
gujaf-274	356	2	function	function	VERB
gujaf-274	356	3	as	as	ADP
gujaf-274	356	4	building	build	VERB
gujaf-274	356	5	blocks	block	NOUN
gujaf-274	356	6	for	for	ADP
gujaf-274	356	7	new	new	ADJ
gujaf-274	356	8	research	research	NOUN
gujaf-274	356	9	.	.	PUNCT
gujaf-274	357	1	a	a	DET
gujaf-274	357	2	number	number	NOUN
gujaf-274	357	3	of	of	ADP
gujaf-274	357	4	potential	potential	ADJ
gujaf-274	357	5	areas	area	NOUN
gujaf-274	357	6	for	for	ADP
gujaf-274	357	7	future	future	ADJ
gujaf-274	357	8	research	research	NOUN
gujaf-274	357	9	arise	arise	NOUN
gujaf-274	357	10	from	from	ADP
gujaf-274	357	11	this	this	DET
gujaf-274	357	12	study	study	NOUN
gujaf-274	357	13	.	.	PUNCT
gujaf-274	358	1	first	first	ADV
gujaf-274	358	2	,	,	PUNCT
gujaf-274	358	3	the	the	DET
gujaf-274	358	4	research	research	NOUN
gujaf-274	358	5	work	work	NOUN
gujaf-274	358	6	may	may	AUX
gujaf-274	358	7	consider	consider	VERB
gujaf-274	358	8	the	the	DET
gujaf-274	358	9	use	use	NOUN
gujaf-274	358	10	of	of	ADP
gujaf-274	358	11	various	various	ADJ
gujaf-274	358	12	means	mean	NOUN
gujaf-274	358	13	of	of	ADP
gujaf-274	358	14	gathering	gather	VERB
gujaf-274	358	15	information	information	NOUN
gujaf-274	358	16	other	other	ADJ
gujaf-274	358	17	annual	annual	ADJ
gujaf-274	358	18	reports	report	NOUN
gujaf-274	358	19	such	such	ADJ
gujaf-274	358	20	as	as	ADP
gujaf-274	358	21	stand	stand	VERB
gujaf-274	358	22	-	-	PUNCT
gujaf-274	358	23	alone	alone	ADJ
gujaf-274	358	24	reports	report	NOUN
gujaf-274	358	25	or	or	CCONJ
gujaf-274	358	26	the	the	DET
gujaf-274	358	27	corporate	corporate	ADJ
gujaf-274	358	28	websites	website	NOUN
gujaf-274	358	29	.	.	PUNCT
gujaf-274	359	1	further	further	ADJ
gujaf-274	359	2	studies	study	NOUN
gujaf-274	359	3	can	can	AUX
gujaf-274	359	4	also	also	ADV
gujaf-274	359	5	be	be	AUX
gujaf-274	359	6	carried	carry	VERB
gujaf-274	359	7	out	out	ADP
gujaf-274	359	8	in	in	ADP
gujaf-274	359	9	other	other	ADJ
gujaf-274	359	10	sectors	sector	NOUN
gujaf-274	359	11	like	like	ADP
gujaf-274	359	12	consumer	consumer	NOUN
gujaf-274	359	13	good	good	ADJ
gujaf-274	359	14	sectors	sector	NOUN
gujaf-274	359	15	or	or	CCONJ
gujaf-274	359	16	financial	financial	ADJ
gujaf-274	359	17	service	service	NOUN
gujaf-274	359	18	sector	sector	NOUN
gujaf-274	359	19	as	as	SCONJ
gujaf-274	359	20	this	this	PRON
gujaf-274	359	21	will	will	AUX
gujaf-274	359	22	enable	enable	VERB
gujaf-274	359	23	them	they	PRON
gujaf-274	359	24	to	to	PART
gujaf-274	359	25	forward	forward	VERB
gujaf-274	359	26	more	more	ADV
gujaf-274	359	27	generalized	generalized	ADJ
gujaf-274	359	28	findings	finding	NOUN
gujaf-274	359	29	and	and	CCONJ
gujaf-274	359	30	recommendations	recommendation	NOUN
gujaf-274	359	31	.	.	PUNCT
gujaf-274	360	1	references	reference	NOUN
gujaf-274	360	2	abubakar	abubakar	PROPN
gujaf-274	360	3	,	,	PUNCT
gujaf-274	360	4	a.	a.	NOUN
gujaf-274	360	5	(	(	PUNCT
gujaf-274	360	6	2016	2016	NUM
gujaf-274	360	7	)	)	PUNCT
gujaf-274	360	8	.	.	PUNCT
gujaf-274	361	1	firm	firm	PROPN
gujaf-274	361	2	attributes	attributes	PROPN
gujaf-274	361	3	,	,	PUNCT
gujaf-274	361	4	board	board	NOUN
gujaf-274	361	5	characteristics	characteristic	NOUN
gujaf-274	361	6	and	and	CCONJ
gujaf-274	361	7	corporate	corporate	ADJ
gujaf-274	361	8	social	social	ADJ
gujaf-274	361	9	responsibility	responsibility	NOUN
gujaf-274	361	10	of	of	ADP
gujaf-274	361	11	listed	list	VERB
gujaf-274	361	12	deposit	deposit	NOUN
gujaf-274	361	13	money	money	NOUN
gujaf-274	361	14	banks	bank	NOUN
gujaf-274	361	15	in	in	ADP
gujaf-274	361	16	nigeria	nigeria	PROPN
gujaf-274	361	17	.	.	PUNCT
gujaf-274	362	1	(	(	PUNCT
gujaf-274	362	2	msc	msc	NOUN
gujaf-274	362	3	dissertation	dissertation	NOUN
gujaf-274	362	4	,	,	PUNCT
gujaf-274	362	5	ahmadu	ahmadu	PROPN
gujaf-274	362	6	bello	bello	PROPN
gujaf-274	362	7	university	university	PROPN
gujaf-274	362	8	,	,	PUNCT
gujaf-274	362	9	zaria	zaria	PROPN
gujaf-274	362	10	,	,	PUNCT
gujaf-274	362	11	nigeria	nigeria	PROPN
gujaf-274	362	12	)	)	PUNCT
gujaf-274	362	13	.	.	PUNCT
gujaf-274	363	1	retrieved	retrieve	VERB
gujaf-274	363	2	from	from	ADP
gujaf-274	363	3	:	:	PUNCT
gujaf-274	363	4	http://kubanni.abu.edu.ng/jspui/bitstream/123456789/8099/1/.	http://kubanni.abu.edu.ng/jspui/bitstream/123456789/8099/1/.	PROPN
gujaf-274	363	5	http://kubanni.abu.edu.ng/jspui/bitstream/123456789/8099/1/	http://kubanni.abu.edu.ng/jspui/bitstream/123456789/8099/1/	PROPN
gujaf-274	363	6	gusau	gusau	PROPN
gujaf-274	363	7	journal	journal	PROPN
gujaf-274	363	8	of	of	ADP
gujaf-274	363	9	accounting	accounting	NOUN
gujaf-274	363	10	and	and	CCONJ
gujaf-274	363	11	finance	finance	NOUN
gujaf-274	363	12	,	,	PUNCT
gujaf-274	363	13	vol	vol	NOUN
gujaf-274	363	14	.	.	PROPN
gujaf-274	363	15	5	5	NUM
gujaf-274	363	16	,	,	PUNCT
gujaf-274	363	17	issue	issue	NOUN
gujaf-274	363	18	1	1	NUM
gujaf-274	363	19	,	,	PUNCT
gujaf-274	363	20	april	april	PROPN
gujaf-274	363	21	,	,	PUNCT
gujaf-274	363	22	2024	2024	NUM
gujaf-274	363	23	38	38	NUM
gujaf-274	363	24	achua	achua	NOUN
gujaf-274	363	25	,	,	PUNCT
gujaf-274	363	26	j.k	j.k	PROPN
gujaf-274	363	27	.	.	PROPN
gujaf-274	363	28	(	(	PUNCT
gujaf-274	363	29	2008	2008	NUM
gujaf-274	363	30	)	)	PUNCT
gujaf-274	363	31	,	,	PUNCT
gujaf-274	363	32	“	"	PUNCT
gujaf-274	363	33	corporate	corporate	ADJ
gujaf-274	363	34	social	social	ADJ
gujaf-274	363	35	responsibility	responsibility	NOUN
gujaf-274	363	36	in	in	ADP
gujaf-274	363	37	nigerian	nigerian	ADJ
gujaf-274	363	38	banking	banking	NOUN
gujaf-274	363	39	system	system	NOUN
gujaf-274	363	40	”	"	PUNCT
gujaf-274	363	41	,	,	PUNCT
gujaf-274	363	42	society	society	NOUN
gujaf-274	363	43	and	and	CCONJ
gujaf-274	363	44	business	business	NOUN
gujaf-274	363	45	review	review	PROPN
gujaf-274	363	46	,	,	PUNCT
gujaf-274	363	47	vol	vol	NOUN
gujaf-274	363	48	.	.	PROPN
gujaf-274	363	49	3	3	NUM
gujaf-274	363	50	no	no	NOUN
gujaf-274	363	51	.	.	NOUN
gujaf-274	363	52	1	1	NUM
gujaf-274	363	53	,	,	PUNCT
gujaf-274	363	54	pp	pp	ADJ
gujaf-274	363	55	.	.	PUNCT
gujaf-274	364	1	57	57	NUM
gujaf-274	364	2	-	-	SYM
gujaf-274	364	3	71	71	NUM
gujaf-274	364	4	.	.	PUNCT
gujaf-274	365	1	adams	adams	PROPN
gujaf-274	365	2	,	,	PUNCT
gujaf-274	365	3	r.	r.	PROPN
gujaf-274	365	4	,	,	PUNCT
gujaf-274	365	5	almeida	almeida	PROPN
gujaf-274	365	6	,	,	PUNCT
gujaf-274	365	7	h.	h.	PROPN
gujaf-274	365	8	,	,	PUNCT
gujaf-274	365	9	&	&	CCONJ
gujaf-274	365	10	ferreira	ferreira	PROPN
gujaf-274	365	11	,	,	PUNCT
gujaf-274	365	12	d.	d.	PROPN
gujaf-274	365	13	(	(	PUNCT
gujaf-274	365	14	2005	2005	NUM
gujaf-274	365	15	)	)	PUNCT
gujaf-274	365	16	.	.	PUNCT
gujaf-274	366	1	powerful	powerful	ADJ
gujaf-274	366	2	ceos	ceos	NOUN
gujaf-274	366	3	and	and	CCONJ
gujaf-274	366	4	their	their	PRON
gujaf-274	366	5	impact	impact	NOUN
gujaf-274	366	6	on	on	ADP
gujaf-274	366	7	corporate	corporate	ADJ
gujaf-274	366	8	performance	performance	NOUN
gujaf-274	366	9	.	.	PUNCT
gujaf-274	367	1	the	the	DET
gujaf-274	367	2	review	review	NOUN
gujaf-274	367	3	of	of	ADP
gujaf-274	367	4	financial	financial	ADJ
gujaf-274	367	5	studies	study	NOUN
gujaf-274	367	6	,	,	PUNCT
gujaf-274	367	7	18(4	18(4	NUM
gujaf-274	367	8	)	)	PUNCT
gujaf-274	367	9	,	,	PUNCT
gujaf-274	367	10	1403	1403	NUM
gujaf-274	367	11	–	–	PUNCT
gujaf-274	367	12	1432	1432	NUM
gujaf-274	367	13	.	.	PUNCT
gujaf-274	368	1	https://doi.org/10.1093/rfs/	https://doi.org/10.1093/rfs/	PROPN
gujaf-274	368	2	hhi030	hhi030	PROPN
gujaf-274	368	3	adams	adams	PROPN
gujaf-274	368	4	,	,	PUNCT
gujaf-274	368	5	r.	r.	PROPN
gujaf-274	368	6	b.	b.	PROPN
gujaf-274	368	7	,	,	PUNCT
gujaf-274	368	8	&	&	CCONJ
gujaf-274	368	9	ferreira	ferreira	PROPN
gujaf-274	368	10	,	,	PUNCT
gujaf-274	368	11	d.	d.	PROPN
gujaf-274	368	12	(	(	PUNCT
gujaf-274	368	13	2009	2009	NUM
gujaf-274	368	14	)	)	PUNCT
gujaf-274	368	15	.	.	PUNCT
gujaf-274	369	1	women	woman	NOUN
gujaf-274	369	2	in	in	ADP
gujaf-274	369	3	the	the	DET
gujaf-274	369	4	boardroom	boardroom	NOUN
gujaf-274	369	5	and	and	CCONJ
gujaf-274	369	6	their	their	PRON
gujaf-274	369	7	impact	impact	NOUN
gujaf-274	369	8	on	on	ADP
gujaf-274	369	9	governance	governance	NOUN
gujaf-274	369	10	and	and	CCONJ
gujaf-274	369	11	performance	performance	NOUN
gujaf-274	369	12	.	.	PUNCT
gujaf-274	370	1	journal	journal	NOUN
gujaf-274	370	2	of	of	ADP
gujaf-274	370	3	financial	financial	ADJ
gujaf-274	370	4	economics	economic	NOUN
gujaf-274	370	5	,	,	PUNCT
gujaf-274	370	6	94(2	94(2	NOUN
gujaf-274	370	7	)	)	PUNCT
gujaf-274	370	8	,	,	PUNCT
gujaf-274	370	9	291	291	NUM
gujaf-274	370	10	-	-	SYM
gujaf-274	370	11	309	309	NUM
gujaf-274	370	12	.	.	PUNCT
gujaf-274	371	1	doi:10.1016	doi:10.1016	PROPN
gujaf-274	371	2	/	/	SYM
gujaf-274	371	3	j.jfineco.2008.10.007	j.jfineco.2008.10.007	PROPN
gujaf-274	371	4	aguilera	aguilera	PROPN
gujaf-274	371	5	,	,	PUNCT
gujaf-274	371	6	r.	r.	PROPN
gujaf-274	371	7	v.	v.	PROPN
gujaf-274	371	8	,	,	PUNCT
gujaf-274	371	9	filatotchev	filatotchev	ADJ
gujaf-274	371	10	,	,	PUNCT
gujaf-274	371	11	i.	i.	NOUN
gujaf-274	371	12	,	,	PUNCT
gujaf-274	371	13	gospel	gospel	NOUN
gujaf-274	371	14	,	,	PUNCT
gujaf-274	371	15	h.	h.	PROPN
gujaf-274	371	16	,	,	PUNCT
gujaf-274	371	17	&	&	CCONJ
gujaf-274	371	18	jackson	jackson	PROPN
gujaf-274	371	19	,	,	PUNCT
gujaf-274	371	20	g.	g.	PROPN
gujaf-274	371	21	(	(	PUNCT
gujaf-274	371	22	2008	2008	NUM
gujaf-274	371	23	)	)	PUNCT
gujaf-274	371	24	.	.	PUNCT
gujaf-274	372	1	strategic	strategic	ADJ
gujaf-274	372	2	board	board	NOUN
gujaf-274	372	3	involvement	involvement	NOUN
gujaf-274	372	4	in	in	ADP
gujaf-274	372	5	corporate	corporate	ADJ
gujaf-274	372	6	social	social	ADJ
gujaf-274	372	7	responsibility	responsibility	NOUN
gujaf-274	372	8	:	:	PUNCT
gujaf-274	372	9	theory	theory	NOUN
gujaf-274	372	10	and	and	CCONJ
gujaf-274	372	11	evidence	evidence	NOUN
gujaf-274	372	12	.	.	PUNCT
gujaf-274	373	1	journal	journal	NOUN
gujaf-274	373	2	of	of	ADP
gujaf-274	373	3	business	business	NOUN
gujaf-274	373	4	ethics	ethic	NOUN
gujaf-274	373	5	,	,	PUNCT
gujaf-274	373	6	88(1	88(1	NOUN
gujaf-274	373	7	)	)	PUNCT
gujaf-274	373	8	,	,	PUNCT
gujaf-274	373	9	199	199	NUM
gujaf-274	373	10	-	-	SYM
gujaf-274	373	11	213	213	NUM
gujaf-274	373	12	.	.	PUNCT
gujaf-274	373	13	doi:10.1007	doi:10.1007	PROPN
gujaf-274	373	14	/	/	SYM
gujaf-274	373	15	s10551	s10551	PROPN
gujaf-274	373	16	-	-	NOUN
gujaf-274	373	17	008	008	NUM
gujaf-274	373	18	-	-	PUNCT
gujaf-274	373	19	97600	97600	NUM
gujaf-274	373	20	ahmad	ahmad	PROPN
gujaf-274	373	21	,	,	PUNCT
gujaf-274	373	22	j.	j.	PROPN
gujaf-274	373	23	b.	b.	PROPN
gujaf-274	373	24	,	,	PUNCT
gujaf-274	373	25	rashid	rashid	PROPN
gujaf-274	373	26	,	,	PUNCT
gujaf-274	373	27	a.	a.	PROPN
gujaf-274	373	28	,	,	PUNCT
gujaf-274	373	29	&	&	CCONJ
gujaf-274	373	30	gow	gow	PROPN
gujaf-274	373	31	,	,	PUNCT
gujaf-274	373	32	j.	j.	PROPN
gujaf-274	373	33	(	(	PUNCT
gujaf-274	373	34	2017	2017	NUM
gujaf-274	373	35	)	)	PUNCT
gujaf-274	373	36	.	.	PUNCT
gujaf-274	374	1	board	board	NOUN
gujaf-274	374	2	meeting	meeting	NOUN
gujaf-274	374	3	frequency	frequency	NOUN
gujaf-274	374	4	and	and	CCONJ
gujaf-274	374	5	corporate	corporate	ADJ
gujaf-274	374	6	social	social	ADJ
gujaf-274	374	7	responsibility	responsibility	NOUN
gujaf-274	374	8	(	(	PUNCT
gujaf-274	374	9	csr	csr	NOUN
gujaf-274	374	10	)	)	PUNCT
gujaf-274	374	11	reporting	reporting	NOUN
gujaf-274	374	12	:	:	PUNCT
gujaf-274	374	13	evidence	evidence	NOUN
gujaf-274	374	14	from	from	ADP
gujaf-274	374	15	malaysia	malaysia	PROPN
gujaf-274	374	16	.	.	PUNCT
gujaf-274	375	1	corporate	corporate	ADJ
gujaf-274	375	2	board	board	PROPN
gujaf-274	375	3	:	:	PUNCT
gujaf-274	375	4	role	role	NOUN
gujaf-274	375	5	,	,	PUNCT
gujaf-274	375	6	duties	duty	NOUN
gujaf-274	375	7	&	&	CCONJ
gujaf-274	375	8	composition	composition	NOUN
gujaf-274	375	9	,	,	PUNCT
gujaf-274	375	10	13(1	13(1	NUM
gujaf-274	375	11	)	)	PUNCT
gujaf-274	375	12	,	,	PUNCT
gujaf-274	375	13	87–99	87–99	NUM
gujaf-274	375	14	.	.	PUNCT
gujaf-274	376	1	https://doi.org/10.22495/cbv13i1c1art3	https://doi.org/10.22495/cbv13i1c1art3	PROPN
gujaf-274	376	2	akbas	akbas	PROPN
gujaf-274	376	3	,	,	PUNCT
gujaf-274	376	4	h.	h.	PROPN
gujaf-274	376	5	e.	e.	PROPN
gujaf-274	376	6	,	,	PUNCT
gujaf-274	376	7	(	(	PUNCT
gujaf-274	376	8	2016	2016	NUM
gujaf-274	376	9	)	)	PUNCT
gujaf-274	376	10	,	,	PUNCT
gujaf-274	376	11	the	the	DET
gujaf-274	376	12	association	association	NOUN
gujaf-274	376	13	between	between	ADP
gujaf-274	376	14	board	board	NOUN
gujaf-274	376	15	mechanisms	mechanism	NOUN
gujaf-274	376	16	and	and	CCONJ
gujaf-274	376	17	environmental	environmental	ADJ
gujaf-274	376	18	disclosure	disclosure	NOUN
gujaf-274	376	19	:	:	PUNCT
gujaf-274	376	20	evidence	evidence	NOUN
gujaf-274	376	21	from	from	ADP
gujaf-274	376	22	turkish	turkish	ADJ
gujaf-274	376	23	listed	list	VERB
gujaf-274	376	24	companies	company	NOUN
gujaf-274	376	25	:	:	PUNCT
gujaf-274	376	26	south	south	PROPN
gujaf-274	376	27	east	east	PROPN
gujaf-274	376	28	european	european	PROPN
gujaf-274	376	29	journal	journal	PROPN
gujaf-274	376	30	of	of	ADP
gujaf-274	376	31	economics	economic	NOUN
gujaf-274	376	32	and	and	CCONJ
gujaf-274	376	33	business	business	NOUN
gujaf-274	376	34	,	,	PUNCT
gujaf-274	376	35	volume	volume	NOUN
gujaf-274	376	36	11	11	NUM
gujaf-274	376	37	(	(	PUNCT
gujaf-274	376	38	2	2	NUM
gujaf-274	376	39	)	)	PUNCT
gujaf-274	376	40	,	,	PUNCT
gujaf-274	376	41	7	7	NUM
gujaf-274	376	42	-	-	SYM
gujaf-274	376	43	19	19	NUM
gujaf-274	376	44	.	.	PUNCT
gujaf-274	376	45	airvisual	airvisual	PROPN
gujaf-274	376	46	.	.	PUNCT
gujaf-274	377	1	(	(	PUNCT
gujaf-274	377	2	2018	2018	NUM
gujaf-274	377	3	)	)	PUNCT
gujaf-274	377	4	.	.	PUNCT
gujaf-274	378	1	the	the	DET
gujaf-274	378	2	2018	2018	NUM
gujaf-274	378	3	world	world	NOUN
gujaf-274	378	4	air	air	NOUN
gujaf-274	378	5	quality	quality	PROPN
gujaf-274	378	6	report	report	NOUN
gujaf-274	378	7	.	.	PUNCT
gujaf-274	379	1	retrieved	retrieve	VERB
gujaf-274	379	2	from	from	ADP
gujaf-274	379	3	https://www.airvisual.com/world-most-polluted-cities/worldair-qualityreport-2018-en.pdf	https://www.airvisual.com/world-most-polluted-cities/worldair-qualityreport-2018-en.pdf	PROPN
gujaf-274	379	4	amaeshi	amaeshi	PROPN
gujaf-274	379	5	,	,	PUNCT
gujaf-274	379	6	k.	k.	PROPN
gujaf-274	379	7	,	,	PUNCT
gujaf-274	379	8	adi	adi	PROPN
gujaf-274	379	9	,	,	PUNCT
gujaf-274	379	10	a.b.c	a.b.c	PROPN
gujaf-274	379	11	.	.	PROPN
gujaf-274	379	12	,	,	PUNCT
gujaf-274	379	13	ogbechie	ogbechie	PROPN
gujaf-274	379	14	,	,	PUNCT
gujaf-274	379	15	c.	c.	PROPN
gujaf-274	379	16	,	,	PUNCT
gujaf-274	379	17	&	&	CCONJ
gujaf-274	379	18	amao	amao	PROPN
gujaf-274	379	19	,	,	PUNCT
gujaf-274	379	20	o.o	o.o	PROPN
gujaf-274	379	21	(	(	PUNCT
gujaf-274	379	22	2006	2006	NUM
gujaf-274	379	23	):	):	PUNCT
gujaf-274	379	24	corporate	corporate	ADJ
gujaf-274	379	25	social	social	ADJ
gujaf-274	379	26	responsibility	responsibility	NOUN
gujaf-274	379	27	in	in	ADP
gujaf-274	379	28	nigeria	nigeria	PROPN
gujaf-274	379	29	:	:	PUNCT
gujaf-274	379	30	western	western	ADJ
gujaf-274	379	31	mimicry	mimicry	ADJ
gujaf-274	379	32	or	or	CCONJ
gujaf-274	379	33	indigenous	indigenous	ADJ
gujaf-274	379	34	influences	influence	NOUN
gujaf-274	379	35	?	?	PUNCT
gujaf-274	380	1	the	the	DET
gujaf-274	380	2	journal	journal	NOUN
gujaf-274	380	3	of	of	ADP
gujaf-274	380	4	corporate	corporate	ADJ
gujaf-274	380	5	citizenship,24	citizenship,24	NOUN
gujaf-274	380	6	,	,	PUNCT
gujaf-274	380	7	83	83	NUM
gujaf-274	380	8	-	-	SYM
gujaf-274	380	9	99	99	NUM
gujaf-274	380	10	amao	amao	ADJ
gujaf-274	380	11	,	,	PUNCT
gujaf-274	380	12	o.	o.	PROPN
gujaf-274	380	13	(	(	PUNCT
gujaf-274	380	14	2014	2014	NUM
gujaf-274	380	15	)	)	PUNCT
gujaf-274	380	16	.	.	PUNCT
gujaf-274	381	1	emergent	emergent	ADJ
gujaf-274	381	2	state	state	NOUN
gujaf-274	381	3	practice	practice	NOUN
gujaf-274	381	4	on	on	ADP
gujaf-274	381	5	creation	creation	NOUN
gujaf-274	381	6	and	and	CCONJ
gujaf-274	381	7	practice	practice	NOUN
gujaf-274	381	8	of	of	ADP
gujaf-274	381	9	standards	standard	NOUN
gujaf-274	381	10	on	on	ADP
gujaf-274	381	11	corporate	corporate	ADJ
gujaf-274	381	12	social	social	ADJ
gujaf-274	381	13	responsibility	responsibility	NOUN
gujaf-274	381	14	.	.	PUNCT
gujaf-274	382	1	state	state	NOUN
gujaf-274	382	2	practice	practice	NOUN
gujaf-274	382	3	and	and	CCONJ
gujaf-274	382	4	international	international	ADJ
gujaf-274	382	5	law	law	NOUN
gujaf-274	382	6	journal	journal	NOUN
gujaf-274	382	7	,	,	PUNCT
gujaf-274	382	8	1(1	1(1	NUM
gujaf-274	382	9	)	)	PUNCT
gujaf-274	382	10	,	,	PUNCT
gujaf-274	382	11	117	117	NUM
gujaf-274	382	12	-	-	SYM
gujaf-274	382	13	137	137	NUM
gujaf-274	382	14	.	.	PUNCT
gujaf-274	383	1	andres	andre	NOUN
gujaf-274	383	2	,	,	PUNCT
gujaf-274	383	3	p.de	p.de	NOUN
gujaf-274	383	4	and	and	CCONJ
gujaf-274	383	5	vallelado	vallelado	NOUN
gujaf-274	383	6	,	,	PUNCT
gujaf-274	383	7	e.	e.	PROPN
gujaf-274	383	8	(	(	PUNCT
gujaf-274	383	9	2008	2008	NUM
gujaf-274	383	10	)	)	PUNCT
gujaf-274	383	11	,	,	PUNCT
gujaf-274	383	12	“	"	PUNCT
gujaf-274	383	13	corporate	corporate	ADJ
gujaf-274	383	14	governance	governance	NOUN
gujaf-274	383	15	in	in	ADP
gujaf-274	383	16	banking	banking	NOUN
gujaf-274	383	17	:	:	PUNCT
gujaf-274	383	18	the	the	DET
gujaf-274	383	19	role	role	NOUN
gujaf-274	383	20	of	of	ADP
gujaf-274	383	21	board	board	NOUN
gujaf-274	383	22	of	of	ADP
gujaf-274	383	23	directors	director	NOUN
gujaf-274	383	24	”	"	PUNCT
gujaf-274	383	25	,	,	PUNCT
gujaf-274	383	26	journal	journal	NOUN
gujaf-274	383	27	of	of	ADP
gujaf-274	383	28	banking	banking	NOUN
gujaf-274	383	29	and	and	CCONJ
gujaf-274	383	30	finance	finance	NOUN
gujaf-274	383	31	,	,	PUNCT
gujaf-274	383	32	vol	vol	NOUN
gujaf-274	383	33	.	.	PROPN
gujaf-274	383	34	32	32	NUM
gujaf-274	384	1	no	no	NOUN
gujaf-274	384	2	.	.	PROPN
gujaf-274	384	3	12	12	NUM
gujaf-274	384	4	,	,	PUNCT
gujaf-274	384	5	pp	pp	ADJ
gujaf-274	384	6	.	.	PUNCT
gujaf-274	384	7	2570	2570	NUM
gujaf-274	384	8	-	-	SYM
gujaf-274	384	9	2580	2580	NUM
gujaf-274	384	10	.	.	PUNCT
gujaf-274	385	1	asgary	asgary	ADJ
gujaf-274	385	2	,	,	PUNCT
gujaf-274	385	3	n.	n.	NOUN
gujaf-274	385	4	,	,	PUNCT
gujaf-274	385	5	&	&	CCONJ
gujaf-274	385	6	li	li	PROPN
gujaf-274	385	7	,	,	PUNCT
gujaf-274	385	8	g.	g.	PROPN
gujaf-274	385	9	(	(	PUNCT
gujaf-274	385	10	2016	2016	NUM
gujaf-274	385	11	)	)	PUNCT
gujaf-274	385	12	.	.	PUNCT
gujaf-274	386	1	corporate	corporate	ADJ
gujaf-274	386	2	social	social	ADJ
gujaf-274	386	3	responsibility	responsibility	NOUN
gujaf-274	386	4	:	:	PUNCT
gujaf-274	386	5	its	its	PRON
gujaf-274	386	6	economic	economic	ADJ
gujaf-274	386	7	impact	impact	NOUN
gujaf-274	386	8	and	and	CCONJ
gujaf-274	386	9	link	link	VERB
gujaf-274	386	10	to	to	ADP
gujaf-274	386	11	the	the	DET
gujaf-274	386	12	bullwhip	bullwhip	NOUN
gujaf-274	386	13	effect	effect	NOUN
gujaf-274	386	14	.	.	PUNCT
gujaf-274	387	1	journal	journal	NOUN
gujaf-274	387	2	of	of	ADP
gujaf-274	387	3	business	business	NOUN
gujaf-274	387	4	ethics	ethic	NOUN
gujaf-274	387	5	,	,	PUNCT
gujaf-274	387	6	135	135	NUM
gujaf-274	387	7	(	(	PUNCT
gujaf-274	387	8	4	4	NUM
gujaf-274	387	9	)	)	PUNCT
gujaf-274	387	10	,	,	PUNCT
gujaf-274	387	11	665	665	NUM
gujaf-274	387	12	–	–	PUNCT
gujaf-274	387	13	681	681	NUM
gujaf-274	387	14	.	.	PUNCT
gujaf-274	388	1	https://doi.org/10.1007/s10551-014-2492-1	https://doi.org/10.1007/s10551-014-2492-1	PROPN
gujaf-274	388	2	awodiran	awodiran	NOUN
gujaf-274	388	3	,	,	PUNCT
gujaf-274	388	4	m.	m.	NOUN
gujaf-274	388	5	a.	a.	NOUN
gujaf-274	388	6	(	(	PUNCT
gujaf-274	388	7	2018	2018	NUM
gujaf-274	388	8	)	)	PUNCT
gujaf-274	388	9	.	.	PUNCT
gujaf-274	389	1	corporate	corporate	ADJ
gujaf-274	389	2	governance	governance	NOUN
gujaf-274	389	3	and	and	CCONJ
gujaf-274	389	4	sustainability	sustainability	NOUN
gujaf-274	389	5	disclosure	disclosure	NOUN
gujaf-274	389	6	:	:	PUNCT
gujaf-274	389	7	evidence	evidence	NOUN
gujaf-274	389	8	from	from	ADP
gujaf-274	389	9	listed	list	VERB
gujaf-274	389	10	industrial	industrial	ADJ
gujaf-274	389	11	goods	good	NOUN
gujaf-274	389	12	firms	firm	NOUN
gujaf-274	389	13	in	in	ADP
gujaf-274	389	14	nigeria	nigeria	PROPN
gujaf-274	389	15	.	.	PUNCT
gujaf-274	390	1	1–16	1–16	PROPN
gujaf-274	390	2	.	.	PUNCT
gujaf-274	391	1	awodiran	awodiran	PROPN
gujaf-274	391	2	,	,	PUNCT
gujaf-274	391	3	m.	m.	NOUN
gujaf-274	391	4	a.	a.	PROPN
gujaf-274	391	5	,	,	PUNCT
gujaf-274	391	6	&	&	CCONJ
gujaf-274	391	7	jimba	jimba	PROPN
gujaf-274	391	8	,	,	PUNCT
gujaf-274	391	9	i.	i.	PROPN
gujaf-274	391	10	k.	k.	PROPN
gujaf-274	391	11	(	(	PUNCT
gujaf-274	391	12	2019	2019	NUM
gujaf-274	391	13	)	)	PUNCT
gujaf-274	391	14	.	.	PUNCT
gujaf-274	392	1	board	board	NOUN
gujaf-274	392	2	characteristics	characteristic	NOUN
gujaf-274	392	3	and	and	CCONJ
gujaf-274	392	4	corporate	corporate	ADJ
gujaf-274	392	5	social	social	ADJ
gujaf-274	392	6	responsibility	responsibility	NOUN
gujaf-274	392	7	of	of	ADP
gujaf-274	392	8	listed	list	VERB
gujaf-274	392	9	firms	firm	NOUN
gujaf-274	392	10	in	in	ADP
gujaf-274	392	11	nigeria	nigeria	PROPN
gujaf-274	392	12	.	.	PUNCT
gujaf-274	393	1	journal	journal	PROPN
gujaf-274	393	2	of	of	ADP
gujaf-274	393	3	accounting	accounting	NOUN
gujaf-274	393	4	and	and	CCONJ
gujaf-274	393	5	https://doi.org/10.22495/cbv13i1c1art3	https://doi.org/10.22495/cbv13i1c1art3	PROPN
gujaf-274	393	6	https://www.airvisual.com/world-most-polluted-cities/world-%20air-quality-report-2018-en.pdf	https://www.airvisual.com/world-most-polluted-cities/world-%20air-quality-report-2018-en.pdf	VERB
gujaf-274	393	7	https://www.airvisual.com/world-most-polluted-cities/world-%20air-quality-report-2018-en.pdf	https://www.airvisual.com/world-most-polluted-cities/world-%20air-quality-report-2018-en.pdf	PROPN
gujaf-274	393	8	gusau	gusau	PROPN
gujaf-274	393	9	journal	journal	NOUN
gujaf-274	393	10	of	of	ADP
gujaf-274	393	11	accounting	accounting	NOUN
gujaf-274	393	12	and	and	CCONJ
gujaf-274	393	13	finance	finance	NOUN
gujaf-274	393	14	,	,	PUNCT
gujaf-274	393	15	vol	vol	NOUN
gujaf-274	393	16	.	.	PROPN
gujaf-274	393	17	5	5	NUM
gujaf-274	393	18	,	,	PUNCT
gujaf-274	393	19	issue	issue	NOUN
gujaf-274	393	20	1	1	NUM
gujaf-274	393	21	,	,	PUNCT
gujaf-274	393	22	april	april	PROPN
gujaf-274	393	23	,	,	PUNCT
gujaf-274	393	24	2024	2024	NUM
gujaf-274	393	25	39	39	NUM
gujaf-274	393	26	management	management	NOUN
gujaf-274	393	27	,	,	PUNCT
gujaf-274	393	28	2(1	2(1	NUM
gujaf-274	393	29	)	)	PUNCT
gujaf-274	393	30	,	,	PUNCT
gujaf-274	393	31	73–83	73–83	NUM
gujaf-274	393	32	.	.	PUNCT
gujaf-274	393	33	barako	barako	PROPN
gujaf-274	393	34	,	,	PUNCT
gujaf-274	393	35	d.	d.	PROPN
gujaf-274	393	36	g.	g.	PROPN
gujaf-274	393	37	,	,	PUNCT
gujaf-274	393	38	&	&	CCONJ
gujaf-274	393	39	brown	brown	PROPN
gujaf-274	393	40	,	,	PUNCT
gujaf-274	393	41	a.	a.	NOUN
gujaf-274	393	42	m.	m.	NOUN
gujaf-274	393	43	(	(	PUNCT
gujaf-274	393	44	2008	2008	NUM
gujaf-274	393	45	)	)	PUNCT
gujaf-274	393	46	.	.	PUNCT
gujaf-274	394	1	corporate	corporate	ADJ
gujaf-274	394	2	social	social	ADJ
gujaf-274	394	3	reporting	reporting	NOUN
gujaf-274	394	4	and	and	CCONJ
gujaf-274	394	5	board	board	NOUN
gujaf-274	394	6	representation	representation	NOUN
gujaf-274	394	7	:	:	PUNCT
gujaf-274	394	8	evidence	evidence	NOUN
gujaf-274	394	9	from	from	ADP
gujaf-274	394	10	the	the	DET
gujaf-274	394	11	kenyan	kenyan	ADJ
gujaf-274	394	12	banking	banking	NOUN
gujaf-274	394	13	sector	sector	NOUN
gujaf-274	394	14	.	.	PUNCT
gujaf-274	395	1	journal	journal	NOUN
gujaf-274	395	2	of	of	ADP
gujaf-274	395	3	management	management	NOUN
gujaf-274	395	4	and	and	CCONJ
gujaf-274	395	5	governance	governance	NOUN
gujaf-274	395	6	,	,	PUNCT
gujaf-274	395	7	12(4	12(4	NUM
gujaf-274	395	8	)	)	PUNCT
gujaf-274	395	9	,	,	PUNCT
gujaf-274	395	10	309	309	NUM
gujaf-274	395	11	-	-	SYM
gujaf-274	395	12	324	324	NUM
gujaf-274	395	13	.	.	PUNCT
gujaf-274	396	1	barnea	barnea	PROPN
gujaf-274	396	2	,	,	PUNCT
gujaf-274	396	3	a.	a.	PROPN
gujaf-274	396	4	and	and	CCONJ
gujaf-274	396	5	rubin	rubin	PROPN
gujaf-274	396	6	,	,	PUNCT
gujaf-274	396	7	a.	a.	PROPN
gujaf-274	396	8	(	(	PUNCT
gujaf-274	396	9	2010	2010	NUM
gujaf-274	396	10	)	)	PUNCT
gujaf-274	396	11	,	,	PUNCT
gujaf-274	396	12	“	"	PUNCT
gujaf-274	396	13	corporate	corporate	ADJ
gujaf-274	396	14	social	social	ADJ
gujaf-274	396	15	responsibility	responsibility	NOUN
gujaf-274	396	16	as	as	ADP
gujaf-274	396	17	a	a	DET
gujaf-274	396	18	conflict	conflict	NOUN
gujaf-274	396	19	between	between	ADP
gujaf-274	396	20	shareholders	shareholder	NOUN
gujaf-274	396	21	”	"	PUNCT
gujaf-274	396	22	,	,	PUNCT
gujaf-274	396	23	journal	journal	NOUN
gujaf-274	396	24	of	of	ADP
gujaf-274	396	25	business	business	NOUN
gujaf-274	396	26	ethics	ethic	NOUN
gujaf-274	396	27	,	,	PUNCT
gujaf-274	396	28	vol	vol	NOUN
gujaf-274	396	29	.	.	PROPN
gujaf-274	396	30	97	97	NUM
gujaf-274	397	1	no	no	NOUN
gujaf-274	397	2	.	.	NOUN
gujaf-274	397	3	1	1	NUM
gujaf-274	397	4	,	,	PUNCT
gujaf-274	397	5	pp	pp	ADJ
gujaf-274	397	6	.	.	PUNCT
gujaf-274	398	1	7186	7186	NUM
gujaf-274	398	2	.	.	PUNCT
gujaf-274	399	1	bear	bear	PROPN
gujaf-274	399	2	,	,	PUNCT
gujaf-274	399	3	s.	s.	PROPN
gujaf-274	399	4	,	,	PUNCT
gujaf-274	399	5	rahman	rahman	PROPN
gujaf-274	399	6	,	,	PUNCT
gujaf-274	399	7	n.	n.	NOUN
gujaf-274	399	8	,	,	PUNCT
gujaf-274	399	9	&	&	CCONJ
gujaf-274	399	10	post	post	PROPN
gujaf-274	399	11	,	,	PUNCT
gujaf-274	399	12	c.	c.	PROPN
gujaf-274	399	13	(	(	PUNCT
gujaf-274	399	14	2010	2010	NUM
gujaf-274	399	15	)	)	PUNCT
gujaf-274	399	16	.	.	PUNCT
gujaf-274	400	1	the	the	DET
gujaf-274	400	2	impact	impact	NOUN
gujaf-274	400	3	of	of	ADP
gujaf-274	400	4	board	board	NOUN
gujaf-274	400	5	diversity	diversity	NOUN
gujaf-274	400	6	and	and	CCONJ
gujaf-274	400	7	gender	gender	NOUN
gujaf-274	400	8	composition	composition	NOUN
gujaf-274	400	9	on	on	ADP
gujaf-274	400	10	corporate	corporate	ADJ
gujaf-274	400	11	social	social	ADJ
gujaf-274	400	12	responsibility	responsibility	NOUN
gujaf-274	400	13	and	and	CCONJ
gujaf-274	400	14	firm	firm	ADJ
gujaf-274	400	15	reputation	reputation	NOUN
gujaf-274	400	16	.	.	PUNCT
gujaf-274	401	1	journal	journal	NOUN
gujaf-274	401	2	of	of	ADP
gujaf-274	401	3	business	business	NOUN
gujaf-274	401	4	ethics	ethic	NOUN
gujaf-274	401	5	,	,	PUNCT
gujaf-274	401	6	97(2	97(2	NUM
gujaf-274	401	7	)	)	PUNCT
gujaf-274	401	8	,	,	PUNCT
gujaf-274	401	9	207	207	NUM
gujaf-274	401	10	-	-	SYM
gujaf-274	401	11	221	221	NUM
gujaf-274	401	12	.	.	PUNCT
gujaf-274	402	1	march	march	PROPN
gujaf-274	402	2	2019	2019	NUM
gujaf-274	402	3	.	.	PUNCT
gujaf-274	403	1	doi:10.1007	doi:10.1007	VERB
gujaf-274	403	2	/	/	SYM
gujaf-274	403	3	s10551	s10551	PROPN
gujaf-274	403	4	-	-	NOUN
gujaf-274	403	5	0100505	0100505	NUM
gujaf-274	403	6	-	-	SYM
gujaf-274	403	7	2	2	NUM
gujaf-274	403	8	berete	berete	NOUN
gujaf-274	403	9	,	,	PUNCT
gujaf-274	403	10	m.	m.	NOUN
gujaf-274	403	11	(	(	PUNCT
gujaf-274	403	12	2011).relationship	2011).relationship	NOUN
gujaf-274	403	13	between	between	ADP
gujaf-274	403	14	corporate	corporate	ADJ
gujaf-274	403	15	social	social	ADJ
gujaf-274	403	16	responsibility	responsibility	NOUN
gujaf-274	403	17	and	and	CCONJ
gujaf-274	403	18	financial	financial	ADJ
gujaf-274	403	19	performance	performance	NOUN
gujaf-274	403	20	in	in	ADP
gujaf-274	403	21	the	the	DET
gujaf-274	403	22	pharmaceutical	pharmaceutical	NOUN
gujaf-274	403	23	industry	industry	NOUN
gujaf-274	403	24	,	,	PUNCT
gujaf-274	403	25	unpublished	unpublished	ADJ
gujaf-274	403	26	ph.d	ph.d	PROPN
gujaf-274	403	27	.	.	PUNCT
gujaf-274	404	1	dissertation	dissertation	NOUN
gujaf-274	404	2	,	,	PUNCT
gujaf-274	404	3	walden	walden	PROPN
gujaf-274	404	4	university	university	PROPN
gujaf-274	404	5	.	.	PUNCT
gujaf-274	405	1	birindelli	birindelli	PROPN
gujaf-274	405	2	,	,	PUNCT
gujaf-274	405	3	g.	g.	PROPN
gujaf-274	405	4	,	,	PUNCT
gujaf-274	405	5	iannuzzi	iannuzzi	NOUN
gujaf-274	405	6	,	,	PUNCT
gujaf-274	405	7	a.	a.	NOUN
gujaf-274	405	8	p.	p.	NOUN
gujaf-274	405	9	,	,	PUNCT
gujaf-274	405	10	&	&	CCONJ
gujaf-274	405	11	savioli	savioli	PROPN
gujaf-274	405	12	,	,	PUNCT
gujaf-274	405	13	m.	m.	NOUN
gujaf-274	405	14	(	(	PUNCT
gujaf-274	405	15	2019	2019	NUM
gujaf-274	405	16	)	)	PUNCT
gujaf-274	405	17	.	.	PUNCT
gujaf-274	406	1	the	the	DET
gujaf-274	406	2	impact	impact	NOUN
gujaf-274	406	3	of	of	ADP
gujaf-274	406	4	women	woman	NOUN
gujaf-274	406	5	leaders	leader	NOUN
gujaf-274	406	6	on	on	ADP
gujaf-274	406	7	environmental	environmental	ADJ
gujaf-274	406	8	performance	performance	NOUN
gujaf-274	406	9	:	:	PUNCT
gujaf-274	406	10	evidence	evidence	NOUN
gujaf-274	406	11	on	on	ADP
gujaf-274	406	12	gender	gender	NOUN
gujaf-274	406	13	diversity	diversity	NOUN
gujaf-274	406	14	in	in	ADP
gujaf-274	406	15	banks	bank	NOUN
gujaf-274	406	16	.	.	PUNCT
gujaf-274	407	1	corporate	corporate	ADJ
gujaf-274	407	2	social	social	ADJ
gujaf-274	407	3	responsibility	responsibility	NOUN
gujaf-274	407	4	and	and	CCONJ
gujaf-274	407	5	environmental	environmental	ADJ
gujaf-274	407	6	management	management	NOUN
gujaf-274	407	7	,	,	PUNCT
gujaf-274	407	8	26(6	26(6	NUM
gujaf-274	407	9	)	)	PUNCT
gujaf-274	407	10	,	,	PUNCT
gujaf-274	407	11	1485–1499	1485–1499	NUM
gujaf-274	407	12	.	.	PUNCT
gujaf-274	408	1	https://doi.org/10.1002/csr.1762	https://doi.org/10.1002/csr.1762	PROPN
gujaf-274	408	2	biswas	biswas	PROPN
gujaf-274	408	3	,	,	PUNCT
gujaf-274	408	4	p.	p.	PROPN
gujaf-274	408	5	k.	k.	PROPN
gujaf-274	408	6	,	,	PUNCT
gujaf-274	408	7	mansi	mansi	PROPN
gujaf-274	408	8	,	,	PUNCT
gujaf-274	408	9	m.	m.	NOUN
gujaf-274	408	10	,	,	PUNCT
gujaf-274	408	11	&	&	CCONJ
gujaf-274	408	12	pandey	pandey	PROPN
gujaf-274	408	13	,	,	PUNCT
gujaf-274	408	14	r.	r.	PROPN
gujaf-274	408	15	(	(	PUNCT
gujaf-274	408	16	2018	2018	NUM
gujaf-274	408	17	)	)	PUNCT
gujaf-274	408	18	.	.	PUNCT
gujaf-274	409	1	board	board	NOUN
gujaf-274	409	2	composition	composition	NOUN
gujaf-274	409	3	,	,	PUNCT
gujaf-274	409	4	sustainability	sustainability	NOUN
gujaf-274	409	5	committee	committee	NOUN
gujaf-274	409	6	and	and	CCONJ
gujaf-274	409	7	corporate	corporate	ADJ
gujaf-274	409	8	social	social	ADJ
gujaf-274	409	9	and	and	CCONJ
gujaf-274	409	10	environmental	environmental	ADJ
gujaf-274	409	11	performance	performance	NOUN
gujaf-274	409	12	in	in	ADP
gujaf-274	409	13	australia	australia	PROPN
gujaf-274	409	14	.	.	PUNCT
gujaf-274	410	1	pacific	pacific	PROPN
gujaf-274	410	2	accounting	accounting	PROPN
gujaf-274	410	3	review	review	PROPN
gujaf-274	410	4	,	,	PUNCT
gujaf-274	410	5	30(4	30(4	NUM
gujaf-274	410	6	)	)	PUNCT
gujaf-274	410	7	,	,	PUNCT
gujaf-274	410	8	517–540	517–540	NUM
gujaf-274	410	9	.	.	PUNCT
gujaf-274	411	1	https://	https://	PROPN
gujaf-274	411	2	doi.org/10.1108/par-12-2017-0107	doi.org/10.1108/par-12-2017-0107	VERB
gujaf-274	411	3	braam	braam	NOUN
gujaf-274	411	4	,	,	PUNCT
gujaf-274	411	5	g.	g.	PROPN
gujaf-274	411	6	j.	j.	PROPN
gujaf-274	411	7	,	,	PUNCT
gujaf-274	411	8	de	de	PROPN
gujaf-274	411	9	weerd	weerd	PROPN
gujaf-274	411	10	,	,	PUNCT
gujaf-274	411	11	l.	l.	PROPN
gujaf-274	411	12	u.	u.	PROPN
gujaf-274	411	13	,	,	PUNCT
gujaf-274	411	14	hauck	hauck	PROPN
gujaf-274	411	15	,	,	PUNCT
gujaf-274	411	16	m.	m.	NOUN
gujaf-274	411	17	,	,	PUNCT
gujaf-274	411	18	&	&	CCONJ
gujaf-274	411	19	huijbregts	huijbregts	PROPN
gujaf-274	411	20	,	,	PUNCT
gujaf-274	411	21	m.	m.	NOUN
gujaf-274	411	22	a.	a.	NOUN
gujaf-274	411	23	(	(	PUNCT
gujaf-274	411	24	2016	2016	NUM
gujaf-274	411	25	)	)	PUNCT
gujaf-274	411	26	.	.	PUNCT
gujaf-274	412	1	determinants	determinant	NOUN
gujaf-274	412	2	of	of	ADP
gujaf-274	412	3	corporate	corporate	ADJ
gujaf-274	412	4	environmental	environmental	ADJ
gujaf-274	412	5	reporting	reporting	NOUN
gujaf-274	412	6	:	:	PUNCT
gujaf-274	412	7	the	the	DET
gujaf-274	412	8	importance	importance	NOUN
gujaf-274	412	9	of	of	ADP
gujaf-274	412	10	environmental	environmental	ADJ
gujaf-274	412	11	performance	performance	NOUN
gujaf-274	412	12	and	and	CCONJ
gujaf-274	412	13	assurance	assurance	NOUN
gujaf-274	412	14	.	.	PUNCT
gujaf-274	413	1	journal	journal	NOUN
gujaf-274	413	2	of	of	ADP
gujaf-274	413	3	cleaner	clean	ADJ
gujaf-274	413	4	production	production	NOUN
gujaf-274	413	5	,	,	PUNCT
gujaf-274	413	6	129	129	NUM
gujaf-274	413	7	,	,	PUNCT
gujaf-274	413	8	724	724	NUM
gujaf-274	413	9	-	-	SYM
gujaf-274	413	10	734	734	NUM
gujaf-274	413	11	.	.	PUNCT
gujaf-274	413	12	available	available	ADJ
gujaf-274	413	13	at	at	ADP
gujaf-274	413	14	:	:	PUNCT
gujaf-274	413	15	https://doi.org/10.1016/j.jclepro.2016.03.039	https://doi.org/10.1016/j.jclepro.2016.03.039	NOUN
gujaf-274	413	16	.	.	PUNCT
gujaf-274	414	1	brammer	brammer	PROPN
gujaf-274	414	2	,	,	PUNCT
gujaf-274	414	3	s.	s.	PROPN
gujaf-274	414	4	and	and	CCONJ
gujaf-274	414	5	pavelin	pavelin	PROPN
gujaf-274	414	6	,	,	PUNCT
gujaf-274	414	7	s.	s.	PROPN
gujaf-274	414	8	(	(	PUNCT
gujaf-274	414	9	2008	2008	NUM
gujaf-274	414	10	)	)	PUNCT
gujaf-274	414	11	,	,	PUNCT
gujaf-274	414	12	“	"	PUNCT
gujaf-274	414	13	factors	factor	NOUN
gujaf-274	414	14	influencing	influence	VERB
gujaf-274	414	15	the	the	DET
gujaf-274	414	16	quality	quality	NOUN
gujaf-274	414	17	of	of	ADP
gujaf-274	414	18	corporate	corporate	ADJ
gujaf-274	414	19	environmental	environmental	ADJ
gujaf-274	414	20	disclosure	disclosure	NOUN
gujaf-274	414	21	”	"	PUNCT
gujaf-274	414	22	,	,	PUNCT
gujaf-274	414	23	business	business	NOUN
gujaf-274	414	24	strategy	strategy	NOUN
gujaf-274	414	25	and	and	CCONJ
gujaf-274	414	26	the	the	DET
gujaf-274	414	27	environment	environment	NOUN
gujaf-274	414	28	,	,	PUNCT
gujaf-274	414	29	vol	vol	NOUN
gujaf-274	414	30	.	.	PROPN
gujaf-274	414	31	17	17	NUM
gujaf-274	415	1	no	no	NOUN
gujaf-274	415	2	.	.	NOUN
gujaf-274	416	1	2	2	NUM
gujaf-274	416	2	,	,	PUNCT
gujaf-274	416	3	pp	pp	ADJ
gujaf-274	416	4	.	.	PUNCT
gujaf-274	417	1	120	120	NUM
gujaf-274	417	2	-	-	SYM
gujaf-274	417	3	136	136	NUM
gujaf-274	417	4	buniamin	buniamin	NOUN
gujaf-274	417	5	,	,	PUNCT
gujaf-274	417	6	s.	s.	PROPN
gujaf-274	417	7	,	,	PUNCT
gujaf-274	417	8	alrazi	alrazi	PROPN
gujaf-274	417	9	,	,	PUNCT
gujaf-274	417	10	b.	b.	PROPN
gujaf-274	417	11	,	,	PUNCT
gujaf-274	417	12	johari	johari	PROPN
gujaf-274	417	13	,	,	PUNCT
gujaf-274	417	14	n.	n.	PROPN
gujaf-274	417	15	h.	h.	PROPN
gujaf-274	417	16	and	and	CCONJ
gujaf-274	417	17	rahman	rahman	PROPN
gujaf-274	417	18	,	,	PUNCT
gujaf-274	417	19	n.	n.	PROPN
gujaf-274	417	20	r.	r.	PROPN
gujaf-274	417	21	a.	a.	PROPN
gujaf-274	418	1	(	(	PUNCT
gujaf-274	418	2	2011	2011	NUM
gujaf-274	418	3	)	)	PUNCT
gujaf-274	418	4	,	,	PUNCT
gujaf-274	418	5	"	"	PUNCT
gujaf-274	418	6	corporate	corporate	ADJ
gujaf-274	418	7	governance	governance	NOUN
gujaf-274	418	8	practices	practice	NOUN
gujaf-274	418	9	and	and	CCONJ
gujaf-274	418	10	environmental	environmental	ADJ
gujaf-274	418	11	reporting	reporting	NOUN
gujaf-274	418	12	of	of	ADP
gujaf-274	418	13	companies	company	NOUN
gujaf-274	418	14	in	in	ADP
gujaf-274	418	15	malaysia	malaysia	PROPN
gujaf-274	418	16	:	:	PUNCT
gujaf-274	418	17	finding	find	VERB
gujaf-274	418	18	possibilities	possibility	NOUN
gujaf-274	418	19	of	of	ADP
gujaf-274	418	20	double	double	ADJ
gujaf-274	418	21	thumbs	thumb	NOUN
gujaf-274	418	22	up	up	ADP
gujaf-274	418	23	"	"	PUNCT
gujaf-274	418	24	,	,	PUNCT
gujaf-274	418	25	jurnal	jurnal	ADJ
gujaf-274	418	26	pengurusan	pengurusan	ADJ
gujaf-274	418	27	,	,	PUNCT
gujaf-274	418	28	vol	vol	NOUN
gujaf-274	418	29	.	.	PROPN
gujaf-274	419	1	32	32	NUM
gujaf-274	420	1	no	no	NOUN
gujaf-274	420	2	.	.	NOUN
gujaf-274	421	1	2011	2011	NUM
gujaf-274	421	2	,	,	PUNCT
gujaf-274	421	3	pp	pp	ADJ
gujaf-274	421	4	.	.	PUNCT
gujaf-274	422	1	55	55	NUM
gujaf-274	422	2	-	-	SYM
gujaf-274	422	3	71	71	NUM
gujaf-274	422	4	carroll	carroll	NOUN
gujaf-274	422	5	,	,	PUNCT
gujaf-274	422	6	a.	a.	PROPN
gujaf-274	422	7	b.	b.	PROPN
gujaf-274	422	8	(	(	PUNCT
gujaf-274	422	9	1979	1979	NUM
gujaf-274	422	10	)	)	PUNCT
gujaf-274	422	11	.	.	PUNCT
gujaf-274	423	1	a	a	DET
gujaf-274	423	2	three	three	NUM
gujaf-274	423	3	-	-	PUNCT
gujaf-274	423	4	dimensional	dimensional	ADJ
gujaf-274	423	5	conceptual	conceptual	ADJ
gujaf-274	423	6	model	model	NOUN
gujaf-274	423	7	of	of	ADP
gujaf-274	423	8	corporate	corporate	ADJ
gujaf-274	423	9	performance	performance	NOUN
gujaf-274	423	10	.	.	PUNCT
gujaf-274	424	1	the	the	DET
gujaf-274	424	2	academy	academy	PROPN
gujaf-274	424	3	of	of	ADP
gujaf-274	424	4	management	management	PROPN
gujaf-274	424	5	review	review	NOUN
gujaf-274	424	6	,	,	PUNCT
gujaf-274	424	7	4(4	4(4	NUM
gujaf-274	424	8	)	)	PUNCT
gujaf-274	424	9	,	,	PUNCT
gujaf-274	424	10	497	497	NUM
gujaf-274	424	11	.	.	PUNCT
gujaf-274	425	1	march	march	PROPN
gujaf-274	425	2	2019	2019	NUM
gujaf-274	425	3	.	.	PUNCT
gujaf-274	426	1	doi:10.2307/257850	doi:10.2307/257850	NOUN
gujaf-274	426	2	castelo	castelo	PROPN
gujaf-274	426	3	branco	branco	PROPN
gujaf-274	426	4	,	,	PUNCT
gujaf-274	426	5	m.	m.	NOUN
gujaf-274	426	6	,	,	PUNCT
gujaf-274	426	7	&	&	CCONJ
gujaf-274	426	8	lima	lima	PROPN
gujaf-274	426	9	rodriques	rodrique	NOUN
gujaf-274	426	10	,	,	PUNCT
gujaf-274	426	11	l.	l.	PROPN
gujaf-274	426	12	(	(	PUNCT
gujaf-274	426	13	2007	2007	NUM
gujaf-274	426	14	)	)	PUNCT
gujaf-274	426	15	.	.	PUNCT
gujaf-274	427	1	positioning	positioning	NOUN
gujaf-274	427	2	stakeholder	stakeholder	NOUN
gujaf-274	427	3	theory	theory	NOUN
gujaf-274	427	4	within	within	ADP
gujaf-274	427	5	the	the	DET
gujaf-274	427	6	debate	debate	NOUN
gujaf-274	427	7	on	on	ADP
gujaf-274	427	8	corporate	corporate	ADJ
gujaf-274	427	9	social	social	ADJ
gujaf-274	427	10	responsibility	responsibility	NOUN
gujaf-274	427	11	.	.	PUNCT
gujaf-274	428	1	ejbo	ejbo	PROPN
gujaf-274	428	2	-	-	PUNCT
gujaf-274	428	3	electronic	electronic	ADJ
gujaf-274	428	4	https://doi.org/10.1002/csr.1762	https://doi.org/10.1002/csr.1762	NOUN
gujaf-274	428	5	https://doi.org/10.1016/j.jclepro.2016.03.039	https://doi.org/10.1016/j.jclepro.2016.03.039	VERB
gujaf-274	428	6	gusau	gusau	ADJ
gujaf-274	428	7	journal	journal	NOUN
gujaf-274	428	8	of	of	ADP
gujaf-274	428	9	accounting	accounting	NOUN
gujaf-274	428	10	and	and	CCONJ
gujaf-274	428	11	finance	finance	NOUN
gujaf-274	428	12	,	,	PUNCT
gujaf-274	428	13	vol	vol	NOUN
gujaf-274	428	14	.	.	PROPN
gujaf-274	428	15	5	5	NUM
gujaf-274	428	16	,	,	PUNCT
gujaf-274	428	17	issue	issue	NOUN
gujaf-274	428	18	1	1	NUM
gujaf-274	428	19	,	,	PUNCT
gujaf-274	428	20	april	april	PROPN
gujaf-274	428	21	,	,	PUNCT
gujaf-274	428	22	2024	2024	NUM
gujaf-274	428	23	40	40	NUM
gujaf-274	428	24	journal	journal	NOUN
gujaf-274	428	25	of	of	ADP
gujaf-274	428	26	business	business	NOUN
gujaf-274	428	27	ethics	ethic	NOUN
gujaf-274	428	28	and	and	CCONJ
gujaf-274	428	29	organization	organization	NOUN
gujaf-274	428	30	studies	study	NOUN
gujaf-274	428	31	,	,	PUNCT
gujaf-274	428	32	12(1	12(1	NUM
gujaf-274	428	33	)	)	PUNCT
gujaf-274	428	34	,	,	PUNCT
gujaf-274	428	35	5	5	NUM
gujaf-274	428	36	-	-	SYM
gujaf-274	428	37	15	15	NUM
gujaf-274	428	38	.	.	PUNCT
gujaf-274	429	1	ceres	ceres	PROPN
gujaf-274	429	2	.	.	PUNCT
gujaf-274	430	1	(	(	PUNCT
gujaf-274	430	2	2019	2019	NUM
gujaf-274	430	3	)	)	PUNCT
gujaf-274	430	4	.	.	PUNCT
gujaf-274	431	1	how	how	SCONJ
gujaf-274	431	2	board	board	NOUN
gujaf-274	431	3	governance	governance	NOUN
gujaf-274	431	4	can	can	AUX
gujaf-274	431	5	drive	drive	VERB
gujaf-274	431	6	sustainability	sustainability	NOUN
gujaf-274	431	7	performance	performance	NOUN
gujaf-274	431	8	.	.	PUNCT
gujaf-274	432	1	retrieved	retrieve	VERB
gujaf-274	432	2	from	from	ADP
gujaf-274	432	3	:	:	PUNCT
gujaf-274	432	4	https://www.ceres.org/resources/reports/systems-rulehow-board-governance-can-drive-sustainability-performance	https://www.ceres.org/resources/reports/systems-rulehow-board-governance-can-drive-sustainability-performance	PROPN
gujaf-274	432	5	.	.	PUNCT
gujaf-274	433	1	chang	chang	PROPN
gujaf-274	433	2	,	,	PUNCT
gujaf-274	433	3	w.s	w.s	PROPN
gujaf-274	433	4	.	.	PROPN
gujaf-274	433	5	(	(	PUNCT
gujaf-274	433	6	2010	2010	NUM
gujaf-274	433	7	)	)	PUNCT
gujaf-274	433	8	,	,	PUNCT
gujaf-274	433	9	“	"	PUNCT
gujaf-274	433	10	social	social	ADJ
gujaf-274	433	11	,	,	PUNCT
gujaf-274	433	12	network	network	NOUN
gujaf-274	433	13	and	and	CCONJ
gujaf-274	433	14	corporate	corporate	ADJ
gujaf-274	433	15	financial	financial	ADJ
gujaf-274	433	16	performance	performance	NOUN
gujaf-274	433	17	:	:	PUNCT
gujaf-274	433	18	conceptual	conceptual	ADJ
gujaf-274	433	19	framework	framework	NOUN
gujaf-274	433	20	of	of	ADP
gujaf-274	433	21	board	board	NOUN
gujaf-274	433	22	composition	composition	NOUN
gujaf-274	433	23	and	and	CCONJ
gujaf-274	433	24	corporate	corporate	ADJ
gujaf-274	433	25	social	social	ADJ
gujaf-274	433	26	responsibility	responsibility	NOUN
gujaf-274	433	27	”	"	PUNCT
gujaf-274	433	28	,	,	PUNCT
gujaf-274	433	29	international	international	ADJ
gujaf-274	433	30	journal	journal	NOUN
gujaf-274	433	31	of	of	ADP
gujaf-274	433	32	business	business	NOUN
gujaf-274	433	33	and	and	CCONJ
gujaf-274	433	34	management	management	NOUN
gujaf-274	433	35	,	,	PUNCT
gujaf-274	433	36	vol	vol	NOUN
gujaf-274	433	37	.	.	PROPN
gujaf-274	433	38	5	5	NUM
gujaf-274	433	39	no	no	NOUN
gujaf-274	433	40	.	.	NOUN
gujaf-274	434	1	6	6	NUM
gujaf-274	434	2	,	,	PUNCT
gujaf-274	434	3	pp	pp	ADJ
gujaf-274	434	4	.	.	PUNCT
gujaf-274	435	1	92	92	NUM
gujaf-274	435	2	-	-	SYM
gujaf-274	435	3	97	97	NUM
gujaf-274	435	4	.	.	PUNCT
gujaf-274	436	1	chen	chen	PROPN
gujaf-274	436	2	,	,	PUNCT
gujaf-274	436	3	j.	j.	PROPN
gujaf-274	436	4	and	and	CCONJ
gujaf-274	436	5	roberts	roberts	PROPN
gujaf-274	436	6	,	,	PUNCT
gujaf-274	436	7	r.	r.	PROPN
gujaf-274	436	8	(	(	PUNCT
gujaf-274	436	9	2010	2010	NUM
gujaf-274	436	10	)	)	PUNCT
gujaf-274	436	11	,	,	PUNCT
gujaf-274	436	12	“	"	PUNCT
gujaf-274	436	13	toward	toward	ADP
gujaf-274	436	14	a	a	DET
gujaf-274	436	15	more	more	ADV
gujaf-274	436	16	coherent	coherent	ADJ
gujaf-274	436	17	understanding	understanding	NOUN
gujaf-274	436	18	of	of	ADP
gujaf-274	436	19	the	the	DET
gujaf-274	436	20	organization	organization	NOUN
gujaf-274	436	21	-	-	PUNCT
gujaf-274	436	22	society	society	NOUN
gujaf-274	436	23	relationship	relationship	NOUN
gujaf-274	436	24	:	:	PUNCT
gujaf-274	436	25	theoretical	theoretical	ADJ
gujaf-274	436	26	considerations	consideration	NOUN
gujaf-274	436	27	for	for	ADP
gujaf-274	436	28	social	social	ADJ
gujaf-274	436	29	and	and	CCONJ
gujaf-274	436	30	environmental	environmental	ADJ
gujaf-274	436	31	accounting	accounting	NOUN
gujaf-274	436	32	research	research	NOUN
gujaf-274	436	33	”	"	PUNCT
gujaf-274	436	34	,	,	PUNCT
gujaf-274	436	35	journal	journal	NOUN
gujaf-274	436	36	of	of	ADP
gujaf-274	436	37	business	business	NOUN
gujaf-274	436	38	ethics	ethic	NOUN
gujaf-274	436	39	,	,	PUNCT
gujaf-274	436	40	vol	vol	NOUN
gujaf-274	436	41	.	.	PROPN
gujaf-274	436	42	97	97	NUM
gujaf-274	437	1	no	no	NOUN
gujaf-274	437	2	.	.	NOUN
gujaf-274	438	1	4	4	NUM
gujaf-274	438	2	,	,	PUNCT
gujaf-274	438	3	pp	pp	ADJ
gujaf-274	438	4	.	.	PUNCT
gujaf-274	439	1	651	651	NUM
gujaf-274	439	2	-	-	SYM
gujaf-274	439	3	665	665	NUM
gujaf-274	439	4	cheng	cheng	PROPN
gujaf-274	439	5	,	,	PUNCT
gujaf-274	439	6	b.	b.	PROPN
gujaf-274	439	7	,	,	PUNCT
gujaf-274	439	8	ioannou	ioannou	NOUN
gujaf-274	439	9	,	,	PUNCT
gujaf-274	439	10	i.	i.	PROPN
gujaf-274	439	11	,	,	PUNCT
gujaf-274	439	12	&	&	CCONJ
gujaf-274	439	13	serafeim	serafeim	PROPN
gujaf-274	439	14	,	,	PUNCT
gujaf-274	439	15	g.	g.	PROPN
gujaf-274	439	16	(	(	PUNCT
gujaf-274	439	17	2014	2014	NUM
gujaf-274	439	18	)	)	PUNCT
gujaf-274	439	19	.	.	PUNCT
gujaf-274	440	1	corporate	corporate	ADJ
gujaf-274	440	2	social	social	ADJ
gujaf-274	440	3	responsibility	responsibility	NOUN
gujaf-274	440	4	and	and	CCONJ
gujaf-274	440	5	access	access	NOUN
gujaf-274	440	6	to	to	ADP
gujaf-274	440	7	finance	finance	NOUN
gujaf-274	440	8	.	.	PUNCT
gujaf-274	441	1	strategic	strategic	ADJ
gujaf-274	441	2	management	management	NOUN
gujaf-274	441	3	journal	journal	NOUN
gujaf-274	441	4	,	,	PUNCT
gujaf-274	441	5	35(1	35(1	NUM
gujaf-274	441	6	)	)	PUNCT
gujaf-274	441	7	,	,	PUNCT
gujaf-274	441	8	1–23	1–23	PROPN
gujaf-274	441	9	.	.	PUNCT
gujaf-274	441	10	claessens	claessen	NOUN
gujaf-274	441	11	,	,	PUNCT
gujaf-274	441	12	s.	s.	PROPN
gujaf-274	441	13	and	and	CCONJ
gujaf-274	441	14	yurtoglu	yurtoglu	PROPN
gujaf-274	441	15	,	,	PUNCT
gujaf-274	441	16	b.b	b.b	PROPN
gujaf-274	441	17	.	.	PROPN
gujaf-274	441	18	(	(	PUNCT
gujaf-274	441	19	2013	2013	NUM
gujaf-274	441	20	)	)	PUNCT
gujaf-274	441	21	,	,	PUNCT
gujaf-274	441	22	“	"	PUNCT
gujaf-274	441	23	corporate	corporate	ADJ
gujaf-274	441	24	governance	governance	NOUN
gujaf-274	441	25	in	in	ADP
gujaf-274	441	26	emerging	emerge	VERB
gujaf-274	441	27	markets	market	NOUN
gujaf-274	441	28	:	:	PUNCT
gujaf-274	441	29	a	a	DET
gujaf-274	441	30	survey	survey	NOUN
gujaf-274	441	31	”	"	PUNCT
gujaf-274	441	32	,	,	PUNCT
gujaf-274	441	33	emerging	emerge	VERB
gujaf-274	441	34	markets	market	NOUN
gujaf-274	441	35	review	review	VERB
gujaf-274	441	36	,	,	PUNCT
gujaf-274	441	37	vol	vol	NOUN
gujaf-274	441	38	.	.	PROPN
gujaf-274	441	39	15	15	NUM
gujaf-274	441	40	,	,	PUNCT
gujaf-274	441	41	pp	pp	ADJ
gujaf-274	441	42	.	.	PUNCT
gujaf-274	442	1	1	1	NUM
gujaf-274	442	2	-	-	SYM
gujaf-274	442	3	33	33	NUM
gujaf-274	442	4	.	.	PUNCT
gujaf-274	443	1	dalton	dalton	PROPN
gujaf-274	443	2	,	,	PUNCT
gujaf-274	443	3	c.	c.	PROPN
gujaf-274	443	4	m.	m.	PROPN
gujaf-274	443	5	,	,	PUNCT
gujaf-274	443	6	dalton	dalton	PROPN
gujaf-274	443	7	,	,	PUNCT
gujaf-274	443	8	d.	d.	PROPN
gujaf-274	443	9	r.	r.	PROPN
gujaf-274	443	10	,	,	PUNCT
gujaf-274	443	11	&	&	CCONJ
gujaf-274	443	12	kesner	kesner	PROPN
gujaf-274	443	13	,	,	PUNCT
gujaf-274	443	14	i.	i.	PROPN
gujaf-274	443	15	f.	f.	PROPN
gujaf-274	443	16	(	(	PUNCT
gujaf-274	443	17	2003	2003	NUM
gujaf-274	443	18	)	)	PUNCT
gujaf-274	443	19	.	.	PUNCT
gujaf-274	444	1	financial	financial	ADJ
gujaf-274	444	2	expertise	expertise	NOUN
gujaf-274	444	3	on	on	ADP
gujaf-274	444	4	boards	board	NOUN
gujaf-274	444	5	and	and	CCONJ
gujaf-274	444	6	corporate	corporate	ADJ
gujaf-274	444	7	social	social	ADJ
gujaf-274	444	8	responsibility	responsibility	NOUN
gujaf-274	444	9	.	.	PUNCT
gujaf-274	445	1	journal	journal	PROPN
gujaf-274	445	2	of	of	ADP
gujaf-274	445	3	business	business	NOUN
gujaf-274	445	4	ethics	ethic	NOUN
gujaf-274	445	5	,	,	PUNCT
gujaf-274	445	6	43(3	43(3	NUM
gujaf-274	445	7	)	)	PUNCT
gujaf-274	445	8	,	,	PUNCT
gujaf-274	445	9	195	195	NUM
gujaf-274	445	10	-	-	SYM
gujaf-274	445	11	206	206	NUM
gujaf-274	445	12	.	.	PUNCT
gujaf-274	446	1	doi:10.1023	doi:10.1023	NOUN
gujaf-274	446	2	/	/	SYM
gujaf-274	446	3	a:1022944100540	a:1022944100540	PROPN
gujaf-274	446	4	dixon	dixon	PROPN
gujaf-274	446	5	,	,	PUNCT
gujaf-274	446	6	r.	r.	PROPN
gujaf-274	446	7	,	,	PUNCT
gujaf-274	446	8	mousa	mousa	PROPN
gujaf-274	446	9	,	,	PUNCT
gujaf-274	446	10	g.	g.	PROPN
gujaf-274	446	11	a.	a.	PROPN
gujaf-274	446	12	,	,	PUNCT
gujaf-274	446	13	&	&	CCONJ
gujaf-274	446	14	woodhead	woodhead	PROPN
gujaf-274	446	15	,	,	PUNCT
gujaf-274	446	16	a.	a.	NOUN
gujaf-274	446	17	(	(	PUNCT
gujaf-274	446	18	2005	2005	NUM
gujaf-274	446	19	)	)	PUNCT
gujaf-274	446	20	.	.	PUNCT
gujaf-274	447	1	the	the	DET
gujaf-274	447	2	role	role	NOUN
gujaf-274	447	3	of	of	ADP
gujaf-274	447	4	environmental	environmental	ADJ
gujaf-274	447	5	initiatives	initiative	NOUN
gujaf-274	447	6	in	in	ADP
gujaf-274	447	7	encouraging	encourage	VERB
gujaf-274	447	8	companies	company	NOUN
gujaf-274	447	9	to	to	PART
gujaf-274	447	10	engage	engage	VERB
gujaf-274	447	11	in	in	ADP
gujaf-274	447	12	environmental	environmental	ADJ
gujaf-274	447	13	reporting	reporting	NOUN
gujaf-274	447	14	.	.	PUNCT
gujaf-274	448	1	european	european	ADJ
gujaf-274	448	2	management	management	PROPN
gujaf-274	448	3	journal	journal	PROPN
gujaf-274	448	4	,	,	PUNCT
gujaf-274	448	5	23(6	23(6	NUM
gujaf-274	448	6	)	)	PUNCT
gujaf-274	448	7	,	,	PUNCT
gujaf-274	448	8	702	702	NUM
gujaf-274	448	9	-	-	SYM
gujaf-274	448	10	716	716	NUM
gujaf-274	448	11	.	.	PUNCT
gujaf-274	449	1	donaldson	donaldson	PROPN
gujaf-274	449	2	,	,	PUNCT
gujaf-274	449	3	l.	l.	PROPN
gujaf-274	449	4	,	,	PUNCT
gujaf-274	449	5	&	&	CCONJ
gujaf-274	449	6	davis	davis	PROPN
gujaf-274	449	7	,	,	PUNCT
gujaf-274	449	8	j.	j.	PROPN
gujaf-274	449	9	h.	h.	PROPN
gujaf-274	449	10	(	(	PUNCT
gujaf-274	449	11	1991	1991	NUM
gujaf-274	449	12	)	)	PUNCT
gujaf-274	449	13	.	.	PUNCT
gujaf-274	450	1	collaborative	collaborative	ADJ
gujaf-274	450	2	governance	governance	NOUN
gujaf-274	450	3	:	:	PUNCT
gujaf-274	450	4	enhancing	enhance	VERB
gujaf-274	450	5	board	board	NOUN
gujaf-274	450	6	effectiveness	effectiveness	NOUN
gujaf-274	450	7	.	.	PUNCT
gujaf-274	451	1	san	san	PROPN
gujaf-274	451	2	francisco	francisco	PROPN
gujaf-274	451	3	:	:	PUNCT
gujaf-274	451	4	jossey	jossey	NOUN
gujaf-274	451	5	-	-	PUNCT
gujaf-274	451	6	bass	bass	NOUN
gujaf-274	451	7	.	.	PUNCT
gujaf-274	452	1	donaldson	donaldson	PROPN
gujaf-274	452	2	,	,	PUNCT
gujaf-274	452	3	t.	t.	PROPN
gujaf-274	452	4	,	,	PUNCT
gujaf-274	452	5	&	&	CCONJ
gujaf-274	452	6	dunfee	dunfee	NOUN
gujaf-274	452	7	,	,	PUNCT
gujaf-274	452	8	t.	t.	PROPN
gujaf-274	452	9	w.	w.	PROPN
gujaf-274	452	10	(	(	PUNCT
gujaf-274	452	11	1999	1999	NUM
gujaf-274	452	12	)	)	PUNCT
gujaf-274	452	13	.	.	PUNCT
gujaf-274	453	1	ethical	ethical	ADJ
gujaf-274	453	2	leadership	leadership	NOUN
gujaf-274	453	3	and	and	CCONJ
gujaf-274	453	4	legal	legal	ADJ
gujaf-274	453	5	compliance	compliance	NOUN
gujaf-274	453	6	:	:	PUNCT
gujaf-274	453	7	the	the	DET
gujaf-274	453	8	role	role	NOUN
gujaf-274	453	9	of	of	ADP
gujaf-274	453	10	boards	board	NOUN
gujaf-274	453	11	.	.	PUNCT
gujaf-274	454	1	cambridge	cambridge	PROPN
gujaf-274	454	2	:	:	PUNCT
gujaf-274	454	3	cambridge	cambridge	PROPN
gujaf-274	454	4	university	university	PROPN
gujaf-274	454	5	press	press	NOUN
gujaf-274	454	6	.	.	PUNCT
gujaf-274	455	1	egbon	egbon	NOUN
gujaf-274	455	2	,	,	PUNCT
gujaf-274	455	3	o.	o.	PROPN
gujaf-274	455	4	,	,	PUNCT
gujaf-274	455	5	idemudia	idemudia	PROPN
gujaf-274	455	6	,	,	PUNCT
gujaf-274	455	7	u.	u.	PROPN
gujaf-274	455	8	,	,	PUNCT
gujaf-274	455	9	&	&	CCONJ
gujaf-274	455	10	amaeshi	amaeshi	PROPN
gujaf-274	455	11	,	,	PUNCT
gujaf-274	455	12	k.	k.	PROPN
gujaf-274	455	13	(	(	PUNCT
gujaf-274	455	14	2018	2018	NUM
gujaf-274	455	15	)	)	PUNCT
gujaf-274	455	16	.	.	PUNCT
gujaf-274	456	1	shell	shell	PROPN
gujaf-274	456	2	nigeria	nigeria	PROPN
gujaf-274	456	3	global	global	ADJ
gujaf-274	456	4	memorandum	memorandum	NOUN
gujaf-274	456	5	of	of	ADP
gujaf-274	456	6	understanding	understanding	NOUN
gujaf-274	456	7	and	and	CCONJ
gujaf-274	456	8	corporate	corporate	ADJ
gujaf-274	456	9	-	-	PUNCT
gujaf-274	456	10	community	community	NOUN
gujaf-274	456	11	accountability	accountability	NOUN
gujaf-274	456	12	relations	relation	NOUN
gujaf-274	456	13	:	:	PUNCT
gujaf-274	456	14	a	a	DET
gujaf-274	456	15	critical	critical	ADJ
gujaf-274	456	16	appraisal	appraisal	NOUN
gujaf-274	456	17	.	.	PUNCT
gujaf-274	457	1	accounting	accounting	NOUN
gujaf-274	457	2	,	,	PUNCT
gujaf-274	457	3	auditing	auditing	NOUN
gujaf-274	457	4	&	&	CCONJ
gujaf-274	457	5	accountability	accountability	NOUN
gujaf-274	457	6	journal	journal	NOUN
gujaf-274	457	7	,	,	PUNCT
gujaf-274	457	8	3(1	3(1	NUM
gujaf-274	457	9	)	)	PUNCT
gujaf-274	457	10	,	,	PUNCT
gujaf-274	457	11	51	51	NUM
gujaf-274	457	12	-	-	SYM
gujaf-274	457	13	74	74	NUM
gujaf-274	457	14	.	.	PUNCT
gujaf-274	457	15	ekhator	ekhator	NOUN
gujaf-274	457	16	,	,	PUNCT
gujaf-274	457	17	e.	e.	PROPN
gujaf-274	457	18	o.	o.	PROPN
gujaf-274	457	19	(	(	PUNCT
gujaf-274	457	20	2014	2014	NUM
gujaf-274	457	21	)	)	PUNCT
gujaf-274	457	22	.	.	PUNCT
gujaf-274	458	1	corporate	corporate	ADJ
gujaf-274	458	2	social	social	ADJ
gujaf-274	458	3	responsibility	responsibility	NOUN
gujaf-274	458	4	and	and	CCONJ
gujaf-274	458	5	chinese	chinese	ADJ
gujaf-274	458	6	oil	oil	NOUN
gujaf-274	458	7	multinationals	multinational	NOUN
gujaf-274	458	8	in	in	ADP
gujaf-274	458	9	the	the	DET
gujaf-274	458	10	oil	oil	NOUN
gujaf-274	458	11	and	and	CCONJ
gujaf-274	458	12	gas	gas	NOUN
gujaf-274	458	13	industry	industry	NOUN
gujaf-274	458	14	of	of	ADP
gujaf-274	458	15	nigeria	nigeria	PROPN
gujaf-274	458	16	:	:	PUNCT
gujaf-274	458	17	an	an	DET
gujaf-274	458	18	appraisal	appraisal	NOUN
gujaf-274	458	19	.	.	PUNCT
gujaf-274	459	1	cadernos	cadernos	PROPN
gujaf-274	459	2	de	de	X
gujaf-274	459	3	estudosafricanos	estudosafricano	NOUN
gujaf-274	459	4	,	,	PUNCT
gujaf-274	459	5	28	28	NUM
gujaf-274	459	6	,	,	PUNCT
gujaf-274	459	7	119	119	NUM
gujaf-274	459	8	-	-	SYM
gujaf-274	459	9	140	140	NUM
gujaf-274	459	10	.	.	PUNCT
gujaf-274	459	11	fernandex	fernandex	NOUN
gujaf-274	459	12	-	-	PUNCT
gujaf-274	459	13	gago	gago	PROPN
gujaf-274	459	14	,	,	PUNCT
gujaf-274	459	15	r.	r.	PROPN
gujaf-274	459	16	,	,	PUNCT
gujaf-274	459	17	cabeza	cabeza	PROPN
gujaf-274	459	18	-	-	PUNCT
gujaf-274	459	19	garcia	garcia	PROPN
gujaf-274	459	20	,	,	PUNCT
gujaf-274	459	21	l.	l.	PROPN
gujaf-274	459	22	,&nieto	,&nieto	PUNCT
gujaf-274	459	23	,	,	PUNCT
gujaf-274	459	24	m.(2018	m.(2018	PROPN
gujaf-274	459	25	)	)	PUNCT
gujaf-274	459	26	.	.	PUNCT
gujaf-274	460	1	independent	independent	ADJ
gujaf-274	460	2	director	director	NOUN
gujaf-274	460	3	’s	’s	PART
gujaf-274	460	4	background	background	NOUN
gujaf-274	460	5	and	and	CCONJ
gujaf-274	460	6	csr	csr	NOUN
gujaf-274	460	7	disclosure	disclosure	NOUN
gujaf-274	460	8	.	.	PUNCT
gujaf-274	461	1	corp	corp	PROPN
gujaf-274	461	2	soc	soc	PROPN
gujaf-274	461	3	res	re	VERB
gujaf-274	461	4	env	env	PROPN
gujaf-274	461	5	ma	ma	PROPN
gujaf-274	461	6	.	.	PROPN
gujaf-274	461	7	1	1	NUM
gujaf-274	461	8	-	-	SYM
gujaf-274	461	9	11	11	NUM
gujaf-274	461	10	https://doi.org/10.1002/csr.1515	https://doi.org/10.1002/csr.1515	NOUN
gujaf-274	461	11	figar	figar	NOUN
gujaf-274	461	12	,	,	PUNCT
gujaf-274	461	13	n.	n.	NOUN
gujaf-274	461	14	,	,	PUNCT
gujaf-274	461	15	&	&	CCONJ
gujaf-274	461	16	figar	figar	NOUN
gujaf-274	461	17	,	,	PUNCT
gujaf-274	461	18	v.	v.	PROPN
gujaf-274	461	19	(	(	PUNCT
gujaf-274	461	20	2011	2011	NUM
gujaf-274	461	21	)	)	PUNCT
gujaf-274	461	22	.	.	PUNCT
gujaf-274	462	1	corporate	corporate	ADJ
gujaf-274	462	2	social	social	ADJ
gujaf-274	462	3	responsibility	responsibility	NOUN
gujaf-274	462	4	in	in	ADP
gujaf-274	462	5	the	the	DET
gujaf-274	462	6	context	context	NOUN
gujaf-274	462	7	of	of	ADP
gujaf-274	462	8	the	the	DET
gujaf-274	462	9	stakeholder	stakeholder	NOUN
gujaf-274	462	10	theory	theory	NOUN
gujaf-274	462	11	.	.	PUNCT
gujaf-274	463	1	facta	facta	PROPN
gujaf-274	463	2	universitatis	universitatis	PROPN
gujaf-274	463	3	-	-	PUNCT
gujaf-274	463	4	series	series	NOUN
gujaf-274	463	5	:	:	PUNCT
gujaf-274	463	6	economics	economic	NOUN
gujaf-274	463	7	and	and	CCONJ
gujaf-274	463	8	organization	organization	NOUN
gujaf-274	463	9	,	,	PUNCT
gujaf-274	463	10	gusau	gusau	ADJ
gujaf-274	463	11	journal	journal	NOUN
gujaf-274	463	12	of	of	ADP
gujaf-274	463	13	accounting	accounting	NOUN
gujaf-274	463	14	and	and	CCONJ
gujaf-274	463	15	finance	finance	NOUN
gujaf-274	463	16	,	,	PUNCT
gujaf-274	463	17	vol	vol	NOUN
gujaf-274	463	18	.	.	PROPN
gujaf-274	463	19	5	5	NUM
gujaf-274	463	20	,	,	PUNCT
gujaf-274	463	21	issue	issue	NOUN
gujaf-274	463	22	1	1	NUM
gujaf-274	463	23	,	,	PUNCT
gujaf-274	463	24	april	april	PROPN
gujaf-274	463	25	,	,	PUNCT
gujaf-274	463	26	2024	2024	NUM
gujaf-274	463	27	41	41	NUM
gujaf-274	463	28	8(1	8(1	NOUN
gujaf-274	463	29	)	)	PUNCT
gujaf-274	463	30	,	,	PUNCT
gujaf-274	463	31	1	1	NUM
gujaf-274	463	32	-	-	SYM
gujaf-274	463	33	13	13	NUM
gujaf-274	463	34	.	.	PUNCT
gujaf-274	464	1	freedman	freedman	PROPN
gujaf-274	464	2	,	,	PUNCT
gujaf-274	464	3	m.	m.	NOUN
gujaf-274	464	4	and	and	CCONJ
gujaf-274	464	5	jaggi	jaggi	PROPN
gujaf-274	464	6	,	,	PUNCT
gujaf-274	464	7	b.	b.	PROPN
gujaf-274	464	8	(	(	PUNCT
gujaf-274	464	9	2005	2005	NUM
gujaf-274	464	10	)	)	PUNCT
gujaf-274	464	11	,	,	PUNCT
gujaf-274	464	12	“	"	PUNCT
gujaf-274	464	13	global	global	ADJ
gujaf-274	464	14	warming	warming	NOUN
gujaf-274	464	15	,	,	PUNCT
gujaf-274	464	16	commitment	commitment	NOUN
gujaf-274	464	17	to	to	ADP
gujaf-274	464	18	the	the	DET
gujaf-274	464	19	kyoto	kyoto	PROPN
gujaf-274	464	20	protocol	protocol	NOUN
gujaf-274	464	21	,	,	PUNCT
gujaf-274	464	22	and	and	CCONJ
gujaf-274	464	23	accounting	accounting	NOUN
gujaf-274	464	24	disclosures	disclosure	NOUN
gujaf-274	464	25	by	by	ADP
gujaf-274	464	26	the	the	DET
gujaf-274	464	27	largest	large	ADJ
gujaf-274	464	28	global	global	ADJ
gujaf-274	464	29	public	public	ADJ
gujaf-274	464	30	firms	firm	NOUN
gujaf-274	464	31	from	from	ADP
gujaf-274	464	32	polluting	pollute	VERB
gujaf-274	464	33	industries	industry	NOUN
gujaf-274	464	34	”	"	PUNCT
gujaf-274	464	35	,	,	PUNCT
gujaf-274	464	36	the	the	DET
gujaf-274	464	37	international	international	ADJ
gujaf-274	464	38	journal	journal	NOUN
gujaf-274	464	39	of	of	ADP
gujaf-274	464	40	accounting	accounting	NOUN
gujaf-274	464	41	,	,	PUNCT
gujaf-274	464	42	vol	vol	NOUN
gujaf-274	464	43	.	.	PROPN
gujaf-274	464	44	40	40	NUM
gujaf-274	465	1	no	no	NOUN
gujaf-274	465	2	.	.	NOUN
gujaf-274	466	1	3	3	NUM
gujaf-274	466	2	,	,	PUNCT
gujaf-274	466	3	pp	pp	ADJ
gujaf-274	466	4	.	.	PUNCT
gujaf-274	467	1	215	215	NUM
gujaf-274	467	2	-	-	SYM
gujaf-274	467	3	232	232	NUM
gujaf-274	467	4	.	.	PUNCT
gujaf-274	468	1	freeman	freeman	PROPN
gujaf-274	468	2	,	,	PUNCT
gujaf-274	468	3	r.	r.	PROPN
gujaf-274	468	4	e.	e.	PROPN
gujaf-274	468	5	(	(	PUNCT
gujaf-274	468	6	1984	1984	NUM
gujaf-274	468	7	)	)	PUNCT
gujaf-274	468	8	.	.	PUNCT
gujaf-274	469	1	strategic	strategic	ADJ
gujaf-274	469	2	management	management	NOUN
gujaf-274	469	3	:	:	PUNCT
gujaf-274	469	4	a	a	DET
gujaf-274	469	5	stakeholder	stakeholder	NOUN
gujaf-274	469	6	approach	approach	NOUN
gujaf-274	469	7	.	.	PUNCT
gujaf-274	470	1	boston	boston	PROPN
gujaf-274	470	2	,	,	PUNCT
gujaf-274	470	3	ma	ma	PROPN
gujaf-274	470	4	:	:	PUNCT
gujaf-274	470	5	pitman	pitman	NOUN
gujaf-274	470	6	.	.	PUNCT
gujaf-274	470	7	fuente	fuente	PROPN
gujaf-274	470	8	,	,	PUNCT
gujaf-274	470	9	j.	j.	PROPN
gujaf-274	470	10	a.	a.	PROPN
gujaf-274	470	11	,	,	PUNCT
gujaf-274	470	12	garcía	garcía	ADJ
gujaf-274	470	13	-	-	PUNCT
gujaf-274	470	14	sánchez	sánchez	NOUN
gujaf-274	470	15	,	,	PUNCT
gujaf-274	470	16	i.	i.	NOUN
gujaf-274	470	17	m.	m.	PROPN
gujaf-274	470	18	,	,	PUNCT
gujaf-274	470	19	&	&	CCONJ
gujaf-274	470	20	lozano	lozano	PROPN
gujaf-274	470	21	,	,	PUNCT
gujaf-274	470	22	m.	m.	PROPN
gujaf-274	470	23	b.	b.	PROPN
gujaf-274	470	24	(	(	PUNCT
gujaf-274	470	25	2017	2017	NUM
gujaf-274	470	26	)	)	PUNCT
gujaf-274	470	27	.	.	PUNCT
gujaf-274	471	1	the	the	DET
gujaf-274	471	2	role	role	NOUN
gujaf-274	471	3	of	of	ADP
gujaf-274	471	4	the	the	DET
gujaf-274	471	5	board	board	NOUN
gujaf-274	471	6	of	of	ADP
gujaf-274	471	7	directors	director	NOUN
gujaf-274	471	8	in	in	ADP
gujaf-274	471	9	the	the	DET
gujaf-274	471	10	adoption	adoption	NOUN
gujaf-274	471	11	of	of	ADP
gujaf-274	471	12	gri	gri	PROPN
gujaf-274	471	13	guidelines	guideline	NOUN
gujaf-274	471	14	for	for	ADP
gujaf-274	471	15	the	the	DET
gujaf-274	471	16	disclosure	disclosure	NOUN
gujaf-274	471	17	of	of	ADP
gujaf-274	471	18	csr	csr	NOUN
gujaf-274	471	19	information	information	NOUN
gujaf-274	471	20	.	.	PUNCT
gujaf-274	472	1	journal	journal	NOUN
gujaf-274	472	2	of	of	ADP
gujaf-274	472	3	cleaner	clean	ADJ
gujaf-274	472	4	production	production	NOUN
gujaf-274	472	5	,	,	PUNCT
gujaf-274	472	6	141	141	NUM
gujaf-274	472	7	,	,	PUNCT
gujaf-274	472	8	737–750	737–750	NUM
gujaf-274	472	9	.	.	PUNCT
gujaf-274	473	1	https://doi.org/10.1016/j.jclepro.2016.09.155	https://doi.org/10.1016/j.jclepro.2016.09.155	PROPN
gujaf-274	473	2	galant	galant	NOUN
gujaf-274	473	3	,	,	PUNCT
gujaf-274	473	4	a.	a.	PROPN
gujaf-274	473	5	,	,	PUNCT
gujaf-274	473	6	&	&	CCONJ
gujaf-274	473	7	cadez	cadez	PROPN
gujaf-274	473	8	,	,	PUNCT
gujaf-274	473	9	s.	s.	PROPN
gujaf-274	473	10	(	(	PUNCT
gujaf-274	473	11	2017	2017	NUM
gujaf-274	473	12	)	)	PUNCT
gujaf-274	473	13	.	.	PUNCT
gujaf-274	474	1	corporate	corporate	ADJ
gujaf-274	474	2	social	social	ADJ
gujaf-274	474	3	responsibility	responsibility	NOUN
gujaf-274	474	4	and	and	CCONJ
gujaf-274	474	5	financial	financial	ADJ
gujaf-274	474	6	performance	performance	NOUN
gujaf-274	474	7	relationship	relationship	NOUN
gujaf-274	474	8	:	:	PUNCT
gujaf-274	474	9	a	a	DET
gujaf-274	474	10	review	review	NOUN
gujaf-274	474	11	of	of	ADP
gujaf-274	474	12	measurement	measurement	NOUN
gujaf-274	474	13	approaches	approach	NOUN
gujaf-274	474	14	.	.	PUNCT
gujaf-274	475	1	economic	economic	ADJ
gujaf-274	475	2	research	research	NOUN
gujaf-274	475	3	-	-	PUNCT
gujaf-274	475	4	ekonomskaistrazivanja	ekonomskaistrazivanja	NOUN
gujaf-274	475	5	,	,	PUNCT
gujaf-274	475	6	30(1	30(1	NUM
gujaf-274	475	7	)	)	PUNCT
gujaf-274	475	8	,	,	PUNCT
gujaf-274	476	1	676–693	676–693	NUM
gujaf-274	476	2	.	.	PUNCT
gujaf-274	476	3	https://doi.org/10.1080/1331677x.2017.1313122	https://doi.org/10.1080/1331677x.2017.1313122	PROPN
gujaf-274	476	4	garcía	garcía	ADJ
gujaf-274	476	5	martín	martín	NOUN
gujaf-274	476	6	,	,	PUNCT
gujaf-274	476	7	c.	c.	PROPN
gujaf-274	476	8	j.	j.	PROPN
gujaf-274	476	9	,	,	PUNCT
gujaf-274	476	10	&	&	CCONJ
gujaf-274	476	11	herrero	herrero	PROPN
gujaf-274	476	12	,	,	PUNCT
gujaf-274	476	13	b.	b.	PROPN
gujaf-274	476	14	(	(	PUNCT
gujaf-274	476	15	2019	2019	NUM
gujaf-274	476	16	)	)	PUNCT
gujaf-274	476	17	.	.	PUNCT
gujaf-274	477	1	do	do	AUX
gujaf-274	477	2	board	board	NOUN
gujaf-274	477	3	characteristics	characteristic	NOUN
gujaf-274	477	4	affect	affect	VERB
gujaf-274	477	5	environmental	environmental	ADJ
gujaf-274	477	6	performance	performance	NOUN
gujaf-274	477	7	?	?	PUNCT
gujaf-274	478	1	a	a	DET
gujaf-274	478	2	study	study	NOUN
gujaf-274	478	3	of	of	ADP
gujaf-274	478	4	eu	eu	PROPN
gujaf-274	478	5	firms	firm	NOUN
gujaf-274	478	6	.	.	PUNCT
gujaf-274	479	1	corporate	corporate	ADJ
gujaf-274	479	2	social	social	ADJ
gujaf-274	479	3	responsibility	responsibility	NOUN
gujaf-274	479	4	and	and	CCONJ
gujaf-274	479	5	environmental	environmental	ADJ
gujaf-274	479	6	management	management	NOUN
gujaf-274	479	7	,	,	PUNCT
gujaf-274	479	8	27(1	27(1	NUM
gujaf-274	479	9	)	)	PUNCT
gujaf-274	479	10	,	,	PUNCT
gujaf-274	479	11	74–94	74–94	NUM
gujaf-274	479	12	.	.	PUNCT
gujaf-274	480	1	https://	https://	PROPN
gujaf-274	480	2	doi.org/10.1002/csr.1775	doi.org/10.1002/csr.1775	PROPN
gujaf-274	480	3	galbreath	galbreath	PROPN
gujaf-274	480	4	,	,	PUNCT
gujaf-274	480	5	j.	j.	PROPN
gujaf-274	480	6	(	(	PUNCT
gujaf-274	480	7	2018	2018	NUM
gujaf-274	480	8	)	)	PUNCT
gujaf-274	480	9	.	.	PUNCT
gujaf-274	481	1	is	be	AUX
gujaf-274	481	2	board	board	NOUN
gujaf-274	481	3	gender	gender	NOUN
gujaf-274	481	4	diversity	diversity	NOUN
gujaf-274	481	5	linked	link	VERB
gujaf-274	481	6	to	to	ADP
gujaf-274	481	7	financial	financial	ADJ
gujaf-274	481	8	performance	performance	NOUN
gujaf-274	481	9	?	?	PUNCT
gujaf-274	482	1	the	the	DET
gujaf-274	482	2	mediating	mediate	VERB
gujaf-274	482	3	mechanism	mechanism	NOUN
gujaf-274	482	4	of	of	ADP
gujaf-274	482	5	csr	csr	PROPN
gujaf-274	482	6	.	.	PROPN
gujaf-274	482	7	journal	journal	PROPN
gujaf-274	482	8	of	of	ADP
gujaf-274	482	9	business	business	NOUN
gujaf-274	482	10	and	and	CCONJ
gujaf-274	482	11	society	society	NOUN
gujaf-274	482	12	,	,	PUNCT
gujaf-274	482	13	57(5	57(5	NOUN
gujaf-274	482	14	)	)	PUNCT
gujaf-274	482	15	,	,	PUNCT
gujaf-274	482	16	863889	863889	NUM
gujaf-274	482	17	.	.	PUNCT
gujaf-274	483	1	ghabayen	ghabayen	NOUN
gujaf-274	483	2	,	,	PUNCT
gujaf-274	483	3	m.	m.	NOUN
gujaf-274	483	4	a.	a.	PROPN
gujaf-274	483	5	,	,	PUNCT
gujaf-274	483	6	mohamad	mohamad	PROPN
gujaf-274	483	7	,	,	PUNCT
gujaf-274	483	8	n.	n.	PROPN
gujaf-274	483	9	r.	r.	PROPN
gujaf-274	483	10	,	,	PUNCT
gujaf-274	483	11	&	&	CCONJ
gujaf-274	483	12	ahmad	ahmad	PROPN
gujaf-274	483	13	,	,	PUNCT
gujaf-274	483	14	n.	n.	PROPN
gujaf-274	483	15	(	(	PUNCT
gujaf-274	483	16	2016	2016	NUM
gujaf-274	483	17	)	)	PUNCT
gujaf-274	483	18	.	.	PUNCT
gujaf-274	484	1	board	board	NOUN
gujaf-274	484	2	characteristics	characteristic	NOUN
gujaf-274	484	3	and	and	CCONJ
gujaf-274	484	4	corporate	corporate	ADJ
gujaf-274	484	5	social	social	ADJ
gujaf-274	484	6	responsibility	responsibility	NOUN
gujaf-274	484	7	disclosure	disclosure	NOUN
gujaf-274	484	8	in	in	ADP
gujaf-274	484	9	the	the	DET
gujaf-274	484	10	jordanian	jordanian	ADJ
gujaf-274	484	11	banks	bank	NOUN
gujaf-274	484	12	.	.	PUNCT
gujaf-274	485	1	corporate	corporate	ADJ
gujaf-274	485	2	board	board	NOUN
gujaf-274	485	3	:	:	PUNCT
gujaf-274	485	4	role	role	NOUN
gujaf-274	485	5	,	,	PUNCT
gujaf-274	485	6	duties	duty	NOUN
gujaf-274	485	7	&	&	CCONJ
gujaf-274	485	8	composition	composition	NOUN
gujaf-274	485	9	/	/	SYM
gujaf-274	485	10	,	,	PUNCT
gujaf-274	485	11	12(1	12(1	NUM
gujaf-274	485	12	)	)	PUNCT
gujaf-274	485	13	,	,	PUNCT
gujaf-274	485	14	84–100	84–100	PROPN
gujaf-274	485	15	.	.	PUNCT
gujaf-274	485	16	ghazali	ghazali	PROPN
gujaf-274	485	17	,	,	PUNCT
gujaf-274	485	18	n.a	n.a	PROPN
gujaf-274	485	19	.	.	PROPN
gujaf-274	485	20	(	(	PUNCT
gujaf-274	485	21	2007	2007	NUM
gujaf-274	485	22	)	)	PUNCT
gujaf-274	485	23	,	,	PUNCT
gujaf-274	485	24	“	"	PUNCT
gujaf-274	485	25	ownership	ownership	NOUN
gujaf-274	485	26	structure	structure	NOUN
gujaf-274	485	27	and	and	CCONJ
gujaf-274	485	28	corporate	corporate	ADJ
gujaf-274	485	29	social	social	ADJ
gujaf-274	485	30	responsibility	responsibility	NOUN
gujaf-274	485	31	disclosure	disclosure	NOUN
gujaf-274	485	32	:	:	PUNCT
gujaf-274	485	33	some	some	DET
gujaf-274	485	34	malaysian	malaysian	ADJ
gujaf-274	485	35	evidence	evidence	NOUN
gujaf-274	485	36	”	"	PUNCT
gujaf-274	485	37	,	,	PUNCT
gujaf-274	485	38	corporate	corporate	ADJ
gujaf-274	485	39	governance	governance	NOUN
gujaf-274	485	40	:	:	PUNCT
gujaf-274	485	41	the	the	DET
gujaf-274	485	42	international	international	ADJ
gujaf-274	485	43	journal	journal	NOUN
gujaf-274	485	44	of	of	ADP
gujaf-274	485	45	business	business	NOUN
gujaf-274	485	46	in	in	ADP
gujaf-274	485	47	society	society	NOUN
gujaf-274	485	48	,	,	PUNCT
gujaf-274	485	49	vol	vol	NOUN
gujaf-274	485	50	.	.	PROPN
gujaf-274	485	51	7	7	NUM
gujaf-274	486	1	no	no	NOUN
gujaf-274	486	2	.	.	NOUN
gujaf-274	487	1	3	3	NUM
gujaf-274	487	2	,	,	PUNCT
gujaf-274	487	3	pp	pp	ADJ
gujaf-274	487	4	.	.	PUNCT
gujaf-274	488	1	251	251	NUM
gujaf-274	488	2	-	-	SYM
gujaf-274	488	3	266	266	NUM
gujaf-274	488	4	.	.	PUNCT
gujaf-274	489	1	giannarakis	giannaraki	VERB
gujaf-274	489	2	,	,	PUNCT
gujaf-274	489	3	g.	g.	PROPN
gujaf-274	489	4	(	(	PUNCT
gujaf-274	489	5	2014	2014	NUM
gujaf-274	489	6	)	)	PUNCT
gujaf-274	489	7	.	.	PUNCT
gujaf-274	490	1	the	the	DET
gujaf-274	490	2	determinants	determinant	NOUN
gujaf-274	490	3	influencing	influence	VERB
gujaf-274	490	4	the	the	DET
gujaf-274	490	5	extent	extent	NOUN
gujaf-274	490	6	of	of	ADP
gujaf-274	490	7	csr	csr	NOUN
gujaf-274	490	8	disclosure	disclosure	NOUN
gujaf-274	490	9	.	.	PUNCT
gujaf-274	491	1	international	international	ADJ
gujaf-274	491	2	journal	journal	PROPN
gujaf-274	491	3	of	of	ADP
gujaf-274	491	4	law	law	NOUN
gujaf-274	491	5	and	and	CCONJ
gujaf-274	491	6	management	management	NOUN
gujaf-274	491	7	,	,	PUNCT
gujaf-274	491	8	56(5	56(5	NUM
gujaf-274	491	9	)	)	PUNCT
gujaf-274	491	10	,	,	PUNCT
gujaf-274	491	11	393–416	393–416	NUM
gujaf-274	491	12	.	.	PUNCT
gujaf-274	492	1	https://doi.org/10.1108/ijlma-05-2013-0021	https://doi.org/10.1108/ijlma-05-2013-0021	PROPN
gujaf-274	492	2	gujarati	gujarati	PROPN
gujaf-274	492	3	,	,	PUNCT
gujaf-274	492	4	d.	d.	PROPN
gujaf-274	492	5	n.	n.	PROPN
gujaf-274	492	6	(	(	PUNCT
gujaf-274	492	7	2004	2004	NUM
gujaf-274	492	8	)	)	PUNCT
gujaf-274	492	9	.	.	PUNCT
gujaf-274	493	1	basic	basic	ADJ
gujaf-274	493	2	econometrics	econometric	NOUN
gujaf-274	493	3	(	(	PUNCT
gujaf-274	493	4	4th	4th	ADJ
gujaf-274	493	5	ed	ed	NOUN
gujaf-274	493	6	.	.	PUNCT
gujaf-274	493	7	)	)	PUNCT
gujaf-274	493	8	.	.	PUNCT
gujaf-274	494	1	new	new	PROPN
gujaf-274	494	2	york	york	PROPN
gujaf-274	494	3	:	:	PUNCT
gujaf-274	494	4	mcgraw	mcgraw	PROPN
gujaf-274	494	5	-	-	PUNCT
gujaf-274	494	6	hill	hill	NOUN
gujaf-274	494	7	companies	company	NOUN
gujaf-274	494	8	.	.	PUNCT
gujaf-274	495	1	gul	gul	PROPN
gujaf-274	495	2	,	,	PUNCT
gujaf-274	495	3	f.	f.	PROPN
gujaf-274	495	4	a.	a.	PROPN
gujaf-274	495	5	,	,	PUNCT
gujaf-274	495	6	&	&	CCONJ
gujaf-274	495	7	leung	leung	PROPN
gujaf-274	495	8	,	,	PUNCT
gujaf-274	495	9	s.	s.	PROPN
gujaf-274	495	10	(	(	PUNCT
gujaf-274	495	11	2004	2004	NUM
gujaf-274	495	12	)	)	PUNCT
gujaf-274	495	13	.	.	PUNCT
gujaf-274	496	1	board	board	NOUN
gujaf-274	496	2	leadership	leadership	NOUN
gujaf-274	496	3	,	,	PUNCT
gujaf-274	496	4	outside	outside	ADP
gujaf-274	496	5	directors	director	NOUN
gujaf-274	496	6	’	’	PART
gujaf-274	496	7	expertise	expertise	NOUN
gujaf-274	496	8	and	and	CCONJ
gujaf-274	496	9	voluntary	voluntary	ADJ
gujaf-274	496	10	corporate	corporate	ADJ
gujaf-274	496	11	disclosures	disclosure	NOUN
gujaf-274	496	12	.	.	PUNCT
gujaf-274	497	1	journal	journal	NOUN
gujaf-274	497	2	of	of	ADP
gujaf-274	497	3	accounting	accounting	NOUN
gujaf-274	497	4	and	and	CCONJ
gujaf-274	497	5	public	public	ADJ
gujaf-274	497	6	policy	policy	NOUN
gujaf-274	497	7	,	,	PUNCT
gujaf-274	497	8	23(5	23(5	NUM
gujaf-274	497	9	)	)	PUNCT
gujaf-274	497	10	,	,	PUNCT
gujaf-274	497	11	351	351	NUM
gujaf-274	497	12	-	-	SYM
gujaf-274	497	13	379	379	NUM
gujaf-274	497	14	.	.	PUNCT
gujaf-274	498	1	https://doi.org/10.1016/j.jclepro.2016.09.155	https://doi.org/10.1016/j.jclepro.2016.09.155	NOUN
gujaf-274	498	2	https://doi.org/10.1108/ijlma-05-2013-0021	https://doi.org/10.1108/ijlma-05-2013-0021	NOUN
gujaf-274	498	3	gusau	gusau	ADJ
gujaf-274	498	4	journal	journal	NOUN
gujaf-274	498	5	of	of	ADP
gujaf-274	498	6	accounting	accounting	NOUN
gujaf-274	498	7	and	and	CCONJ
gujaf-274	498	8	finance	finance	NOUN
gujaf-274	498	9	,	,	PUNCT
gujaf-274	498	10	vol	vol	NOUN
gujaf-274	498	11	.	.	PROPN
gujaf-274	498	12	5	5	NUM
gujaf-274	498	13	,	,	PUNCT
gujaf-274	498	14	issue	issue	NOUN
gujaf-274	498	15	1	1	NUM
gujaf-274	498	16	,	,	PUNCT
gujaf-274	498	17	april	april	PROPN
gujaf-274	498	18	,	,	PUNCT
gujaf-274	498	19	2024	2024	NUM
gujaf-274	498	20	42	42	NUM
gujaf-274	498	21	hackston	hackston	NOUN
gujaf-274	498	22	,	,	PUNCT
gujaf-274	498	23	d.	d.	PROPN
gujaf-274	498	24	and	and	CCONJ
gujaf-274	498	25	milne	milne	PROPN
gujaf-274	498	26	,	,	PUNCT
gujaf-274	498	27	m.j	m.j	PROPN
gujaf-274	498	28	.	.	PROPN
gujaf-274	498	29	(	(	PUNCT
gujaf-274	498	30	1996	1996	NUM
gujaf-274	498	31	)	)	PUNCT
gujaf-274	498	32	,	,	PUNCT
gujaf-274	498	33	“	"	PUNCT
gujaf-274	498	34	some	some	DET
gujaf-274	498	35	determinants	determinant	NOUN
gujaf-274	498	36	of	of	ADP
gujaf-274	498	37	social	social	ADJ
gujaf-274	498	38	and	and	CCONJ
gujaf-274	498	39	environmental	environmental	ADJ
gujaf-274	498	40	disclosures	disclosure	NOUN
gujaf-274	498	41	in	in	ADP
gujaf-274	498	42	new	new	PROPN
gujaf-274	498	43	zealand	zealand	PROPN
gujaf-274	498	44	companies	company	NOUN
gujaf-274	498	45	”	"	PUNCT
gujaf-274	498	46	,	,	PUNCT
gujaf-274	498	47	accounting	accounting	NOUN
gujaf-274	498	48	,	,	PUNCT
gujaf-274	498	49	auditing	auditing	NOUN
gujaf-274	498	50	and	and	CCONJ
gujaf-274	498	51	accountability	accountability	NOUN
gujaf-274	498	52	journal	journal	NOUN
gujaf-274	498	53	,	,	PUNCT
gujaf-274	498	54	vol	vol	NOUN
gujaf-274	498	55	.	.	PROPN
gujaf-274	498	56	9	9	NUM
gujaf-274	498	57	no	no	NOUN
gujaf-274	498	58	.	.	NOUN
gujaf-274	498	59	1	1	NUM
gujaf-274	498	60	,	,	PUNCT
gujaf-274	498	61	pp	pp	ADJ
gujaf-274	498	62	.	.	PUNCT
gujaf-274	499	1	77	77	NUM
gujaf-274	499	2	-	-	SYM
gujaf-274	499	3	108	108	NUM
gujaf-274	499	4	.	.	PUNCT
gujaf-274	500	1	hair	hair	NOUN
gujaf-274	500	2	,	,	PUNCT
gujaf-274	500	3	j.	j.	PROPN
gujaf-274	500	4	j.	j.	PROPN
gujaf-274	500	5	,	,	PUNCT
gujaf-274	500	6	black	black	PROPN
gujaf-274	500	7	,	,	PUNCT
gujaf-274	500	8	w.	w.	PROPN
gujaf-274	500	9	,	,	PUNCT
gujaf-274	500	10	babin	babin	PROPN
gujaf-274	500	11	,	,	PUNCT
gujaf-274	500	12	b.	b.	PROPN
gujaf-274	500	13	,	,	PUNCT
gujaf-274	500	14	&	&	CCONJ
gujaf-274	500	15	anderson	anderson	PROPN
gujaf-274	500	16	,	,	PUNCT
gujaf-274	500	17	r.	r.	PROPN
gujaf-274	500	18	(	(	PUNCT
gujaf-274	500	19	2014	2014	NUM
gujaf-274	500	20	)	)	PUNCT
gujaf-274	500	21	.	.	PUNCT
gujaf-274	501	1	multivariate	multivariate	NOUN
gujaf-274	501	2	data	datum	NOUN
gujaf-274	501	3	analysis	analysis	NOUN
gujaf-274	501	4	.	.	PUNCT
gujaf-274	502	1	georgia	georgia	PROPN
gujaf-274	502	2	:	:	PUNCT
gujaf-274	502	3	harlow	harlow	PROPN
gujaf-274	502	4	,	,	PUNCT
gujaf-274	502	5	united	united	ADJ
gujaf-274	502	6	kingdom	kingdom	PROPN
gujaf-274	502	7	:	:	PUNCT
gujaf-274	502	8	pearson	pearson	PROPN
gujaf-274	502	9	.	.	PUNCT
gujaf-274	503	1	haniffa	haniffa	PROPN
gujaf-274	503	2	,	,	PUNCT
gujaf-274	503	3	r.	r.	PROPN
gujaf-274	503	4	m.	m.	PROPN
gujaf-274	503	5	,	,	PUNCT
gujaf-274	503	6	&	&	CCONJ
gujaf-274	503	7	cooke	cooke	PROPN
gujaf-274	503	8	,	,	PUNCT
gujaf-274	503	9	t.	t.	PROPN
gujaf-274	503	10	e.	e.	PROPN
gujaf-274	503	11	(	(	PUNCT
gujaf-274	503	12	2005	2005	NUM
gujaf-274	503	13	)	)	PUNCT
gujaf-274	503	14	.	.	PUNCT
gujaf-274	504	1	the	the	DET
gujaf-274	504	2	impact	impact	NOUN
gujaf-274	504	3	of	of	ADP
gujaf-274	504	4	culture	culture	NOUN
gujaf-274	504	5	and	and	CCONJ
gujaf-274	504	6	governance	governance	NOUN
gujaf-274	504	7	on	on	ADP
gujaf-274	504	8	corporate	corporate	ADJ
gujaf-274	504	9	reporting	reporting	NOUN
gujaf-274	504	10	.	.	PUNCT
gujaf-274	505	1	journal	journal	NOUN
gujaf-274	505	2	of	of	ADP
gujaf-274	505	3	accounting	accounting	NOUN
gujaf-274	505	4	and	and	CCONJ
gujaf-274	505	5	public	public	ADJ
gujaf-274	505	6	policy	policy	NOUN
gujaf-274	505	7	,	,	PUNCT
gujaf-274	505	8	24(5	24(5	NOUN
gujaf-274	505	9	)	)	PUNCT
gujaf-274	505	10	,	,	PUNCT
gujaf-274	505	11	391430	391430	NUM
gujaf-274	505	12	.	.	PUNCT
gujaf-274	506	1	harjoto	harjoto	PROPN
gujaf-274	506	2	,	,	PUNCT
gujaf-274	506	3	m.	m.	NOUN
gujaf-274	506	4	,	,	PUNCT
gujaf-274	506	5	laksmana	laksmana	PROPN
gujaf-274	506	6	,	,	PUNCT
gujaf-274	506	7	i.	i.	PROPN
gujaf-274	506	8	,	,	PUNCT
gujaf-274	506	9	&	&	CCONJ
gujaf-274	506	10	lee	lee	PROPN
gujaf-274	506	11	,	,	PUNCT
gujaf-274	506	12	r.	r.	PROPN
gujaf-274	506	13	(	(	PUNCT
gujaf-274	506	14	2015	2015	NUM
gujaf-274	506	15	)	)	PUNCT
gujaf-274	506	16	.	.	PUNCT
gujaf-274	507	1	'	'	PUNCT
gujaf-274	507	2	board	board	NOUN
gujaf-274	507	3	diversity	diversity	NOUN
gujaf-274	507	4	and	and	CCONJ
gujaf-274	507	5	corporate	corporate	ADJ
gujaf-274	507	6	social	social	ADJ
gujaf-274	507	7	responsibility	responsibility	NOUN
gujaf-274	507	8	.	.	PUNCT
gujaf-274	507	9	'	'	PUNCT
gujaf-274	508	1	journal	journal	PROPN
gujaf-274	508	2	of	of	ADP
gujaf-274	508	3	business	business	NOUN
gujaf-274	508	4	ethics	ethic	NOUN
gujaf-274	508	5	,	,	PUNCT
gujaf-274	508	6	132(4	132(4	NUM
gujaf-274	508	7	)	)	PUNCT
gujaf-274	508	8	,	,	PUNCT
gujaf-274	508	9	641	641	NUM
gujaf-274	508	10	-	-	SYM
gujaf-274	508	11	60	60	NUM
gujaf-274	508	12	.	.	PUNCT
gujaf-274	509	1	harjoto	harjoto	PROPN
gujaf-274	509	2	,	,	PUNCT
gujaf-274	509	3	m.	m.	NOUN
gujaf-274	509	4	a.	a.	PROPN
gujaf-274	509	5	,	,	PUNCT
gujaf-274	509	6	&	&	CCONJ
gujaf-274	509	7	jo	jo	PROPN
gujaf-274	509	8	,	,	PUNCT
gujaf-274	509	9	h.	h.	PROPN
gujaf-274	509	10	(	(	PUNCT
gujaf-274	509	11	2011	2011	NUM
gujaf-274	509	12	)	)	PUNCT
gujaf-274	509	13	.	.	PUNCT
gujaf-274	510	1	corporate	corporate	ADJ
gujaf-274	510	2	governance	governance	NOUN
gujaf-274	510	3	and	and	CCONJ
gujaf-274	510	4	csr	csr	NOUN
gujaf-274	510	5	nexus	nexus	NOUN
gujaf-274	510	6	.	.	PUNCT
gujaf-274	511	1	journal	journal	PROPN
gujaf-274	511	2	of	of	ADP
gujaf-274	511	3	business	business	NOUN
gujaf-274	511	4	ethics	ethic	NOUN
gujaf-274	511	5	,	,	PUNCT
gujaf-274	511	6	100	100	NUM
gujaf-274	511	7	,	,	PUNCT
gujaf-274	511	8	45–67	45–67	NUM
gujaf-274	511	9	.	.	PUNCT
gujaf-274	512	1	hillman	hillman	PROPN
gujaf-274	512	2	,	,	PUNCT
gujaf-274	512	3	a.	a.	PROPN
gujaf-274	512	4	j.	j.	PROPN
gujaf-274	512	5	,	,	PUNCT
gujaf-274	512	6	&	&	CCONJ
gujaf-274	512	7	keim	keim	PROPN
gujaf-274	512	8	,	,	PUNCT
gujaf-274	512	9	g.	g.	PROPN
gujaf-274	512	10	d.	d.	PROPN
gujaf-274	512	11	(	(	PUNCT
gujaf-274	512	12	2001	2001	NUM
gujaf-274	512	13	)	)	PUNCT
gujaf-274	512	14	.	.	PUNCT
gujaf-274	513	1	shareholder	shareholder	NOUN
gujaf-274	513	2	value	value	NOUN
gujaf-274	513	3	,	,	PUNCT
gujaf-274	513	4	stakeholder	stakeholder	NOUN
gujaf-274	513	5	management	management	NOUN
gujaf-274	513	6	,	,	PUNCT
gujaf-274	513	7	and	and	CCONJ
gujaf-274	513	8	social	social	ADJ
gujaf-274	513	9	issues	issue	NOUN
gujaf-274	513	10	:	:	PUNCT
gujaf-274	513	11	what	what	PRON
gujaf-274	513	12	’s	’	VERB
gujaf-274	513	13	the	the	DET
gujaf-274	513	14	bottom	bottom	ADJ
gujaf-274	513	15	line	line	NOUN
gujaf-274	513	16	?	?	PUNCT
gujaf-274	514	1	strategic	strategic	ADJ
gujaf-274	514	2	management	management	NOUN
gujaf-274	514	3	journal	journal	NOUN
gujaf-274	514	4	,	,	PUNCT
gujaf-274	514	5	22(2	22(2	NUM
gujaf-274	514	6	)	)	PUNCT
gujaf-274	514	7	,	,	PUNCT
gujaf-274	514	8	125	125	NUM
gujaf-274	514	9	-	-	SYM
gujaf-274	514	10	139	139	NUM
gujaf-274	514	11	.	.	PUNCT
gujaf-274	515	1	hillman	hillman	PROPN
gujaf-274	515	2	,	,	PUNCT
gujaf-274	515	3	a.	a.	PROPN
gujaf-274	515	4	,	,	PUNCT
gujaf-274	515	5	&	&	CCONJ
gujaf-274	515	6	dalziel	dalziel	PROPN
gujaf-274	515	7	,	,	PUNCT
gujaf-274	515	8	t.	t.	PROPN
gujaf-274	515	9	(	(	PUNCT
gujaf-274	515	10	2003	2003	NUM
gujaf-274	515	11	)	)	PUNCT
gujaf-274	515	12	.	.	PUNCT
gujaf-274	516	1	boards	board	NOUN
gujaf-274	516	2	of	of	ADP
gujaf-274	516	3	directors	director	NOUN
gujaf-274	516	4	and	and	CCONJ
gujaf-274	516	5	firm	firm	ADJ
gujaf-274	516	6	performance	performance	NOUN
gujaf-274	516	7	:	:	PUNCT
gujaf-274	516	8	integrating	integrate	VERB
gujaf-274	516	9	agency	agency	NOUN
gujaf-274	516	10	and	and	CCONJ
gujaf-274	516	11	resource	resource	NOUN
gujaf-274	516	12	dependence	dependence	NOUN
gujaf-274	516	13	perspectives	perspective	NOUN
gujaf-274	516	14	.	.	PUNCT
gujaf-274	517	1	academy	academy	PROPN
gujaf-274	517	2	of	of	ADP
gujaf-274	517	3	management	management	PROPN
gujaf-274	517	4	review	review	PROPN
gujaf-274	517	5	,	,	PUNCT
gujaf-274	517	6	28	28	NUM
gujaf-274	517	7	,	,	PUNCT
gujaf-274	517	8	383–396	383–396	NUM
gujaf-274	517	9	.	.	PUNCT
gujaf-274	518	1	hitt	hitt	PROPN
gujaf-274	518	2	,	,	PUNCT
gujaf-274	518	3	m.	m.	NOUN
gujaf-274	518	4	a.	a.	PROPN
gujaf-274	518	5	,	,	PUNCT
gujaf-274	518	6	ireland	ireland	PROPN
gujaf-274	518	7	,	,	PUNCT
gujaf-274	518	8	r.	r.	PROPN
gujaf-274	518	9	d.	d.	PROPN
gujaf-274	518	10	,	,	PUNCT
gujaf-274	518	11	&	&	CCONJ
gujaf-274	518	12	hoskisson	hoskisson	PROPN
gujaf-274	518	13	,	,	PUNCT
gujaf-274	518	14	r.	r.	PROPN
gujaf-274	518	15	e.	e.	PROPN
gujaf-274	518	16	(	(	PUNCT
gujaf-274	518	17	2019	2019	NUM
gujaf-274	518	18	)	)	PUNCT
gujaf-274	518	19	.	.	PUNCT
gujaf-274	519	1	strategic	strategic	ADJ
gujaf-274	519	2	oversight	oversight	NOUN
gujaf-274	519	3	in	in	ADP
gujaf-274	519	4	corporate	corporate	ADJ
gujaf-274	519	5	governance	governance	NOUN
gujaf-274	519	6	.	.	PUNCT
gujaf-274	520	1	new	new	PROPN
gujaf-274	520	2	york	york	PROPN
gujaf-274	520	3	:	:	PUNCT
gujaf-274	520	4	wiley	wiley	PROPN
gujaf-274	520	5	&	&	CCONJ
gujaf-274	520	6	sons	son	NOUN
gujaf-274	520	7	.	.	PUNCT
gujaf-274	521	1	hussain	hussain	PROPN
gujaf-274	521	2	,	,	PUNCT
gujaf-274	521	3	n.	n.	NOUN
gujaf-274	521	4	,	,	PUNCT
gujaf-274	521	5	rigoni	rigoni	PROPN
gujaf-274	521	6	,	,	PUNCT
gujaf-274	521	7	u.	u.	PROPN
gujaf-274	521	8	,	,	PUNCT
gujaf-274	521	9	&	&	CCONJ
gujaf-274	521	10	orij	orij	PROPN
gujaf-274	521	11	,	,	PUNCT
gujaf-274	521	12	r.	r.	PROPN
gujaf-274	521	13	p.	p.	PROPN
gujaf-274	521	14	(	(	PUNCT
gujaf-274	521	15	2018	2018	NUM
gujaf-274	521	16	)	)	PUNCT
gujaf-274	521	17	.	.	PUNCT
gujaf-274	522	1	corporate	corporate	ADJ
gujaf-274	522	2	governance	governance	NOUN
gujaf-274	522	3	and	and	CCONJ
gujaf-274	522	4	sustainability	sustainability	NOUN
gujaf-274	522	5	performance	performance	NOUN
gujaf-274	522	6	:	:	PUNCT
gujaf-274	522	7	analysis	analysis	NOUN
gujaf-274	522	8	of	of	ADP
gujaf-274	522	9	triple	triple	ADJ
gujaf-274	522	10	bottom	bottom	ADJ
gujaf-274	522	11	line	line	NOUN
gujaf-274	522	12	performance	performance	NOUN
gujaf-274	522	13	.	.	PUNCT
gujaf-274	523	1	journal	journal	NOUN
gujaf-274	523	2	of	of	ADP
gujaf-274	523	3	business	business	NOUN
gujaf-274	523	4	ethics	ethic	NOUN
gujaf-274	523	5	,	,	PUNCT
gujaf-274	523	6	149(2	149(2	NUM
gujaf-274	523	7	)	)	PUNCT
gujaf-274	523	8	,	,	PUNCT
gujaf-274	523	9	411–432	411–432	NUM
gujaf-274	523	10	.	.	PUNCT
gujaf-274	524	1	https://doi.org/10.1007/	https://doi.org/10.1007/	PROPN
gujaf-274	524	2	s10551	s10551	PROPN
gujaf-274	524	3	-	-	PUNCT
gujaf-274	524	4	016	016	NUM
gujaf-274	524	5	-	-	PUNCT
gujaf-274	524	6	3099	3099	NUM
gujaf-274	524	7	-	-	SYM
gujaf-274	524	8	5	5	NUM
gujaf-274	524	9	ibrahim	ibrahim	NOUN
gujaf-274	524	10	,	,	PUNCT
gujaf-274	524	11	a.	a.	PROPN
gujaf-274	524	12	h.	h.	PROPN
gujaf-274	524	13	,	,	PUNCT
gujaf-274	524	14	&	&	CCONJ
gujaf-274	524	15	hanefah	hanefah	PROPN
gujaf-274	524	16	,	,	PUNCT
gujaf-274	524	17	m.	m.	NOUN
gujaf-274	524	18	m.	m.	NOUN
gujaf-274	524	19	(	(	PUNCT
gujaf-274	524	20	2016	2016	NUM
gujaf-274	524	21	)	)	PUNCT
gujaf-274	524	22	.	.	PUNCT
gujaf-274	525	1	board	board	NOUN
gujaf-274	525	2	diversity	diversity	NOUN
gujaf-274	525	3	and	and	CCONJ
gujaf-274	525	4	corporate	corporate	ADJ
gujaf-274	525	5	social	social	ADJ
gujaf-274	525	6	responsibility	responsibility	NOUN
gujaf-274	525	7	in	in	ADP
gujaf-274	525	8	jordan	jordan	PROPN
gujaf-274	525	9	.	.	PUNCT
gujaf-274	526	1	journal	journal	PROPN
gujaf-274	526	2	of	of	ADP
gujaf-274	526	3	financial	financial	ADJ
gujaf-274	526	4	reporting	reporting	NOUN
gujaf-274	526	5	and	and	CCONJ
gujaf-274	526	6	accounting	accounting	NOUN
gujaf-274	526	7	,	,	PUNCT
gujaf-274	526	8	14(2	14(2	NUM
gujaf-274	526	9	)	)	PUNCT
gujaf-274	526	10	,	,	PUNCT
gujaf-274	526	11	279	279	NUM
gujaf-274	526	12	–	–	SYM
gujaf-274	526	13	298	298	NUM
gujaf-274	526	14	.	.	PUNCT
gujaf-274	526	15	available	available	ADJ
gujaf-274	526	16	at	at	ADP
gujaf-274	526	17	:	:	PUNCT
gujaf-274	526	18	https://doi.org/http://dx.doi.org/10.1108/jfra-06-20150065	https://doi.org/http://dx.doi.org/10.1108/jfra-06-20150065	PROPN
gujaf-274	526	19	.	.	PUNCT
gujaf-274	527	1	ibrahim	ibrahim	PROPN
gujaf-274	527	2	,	,	PUNCT
gujaf-274	527	3	n.	n.	PROPN
gujaf-274	527	4	a.	a.	PROPN
gujaf-274	527	5	,	,	PUNCT
gujaf-274	527	6	&	&	CCONJ
gujaf-274	527	7	angelidis	angelidis	PROPN
gujaf-274	527	8	,	,	PUNCT
gujaf-274	527	9	j.	j.	PROPN
gujaf-274	527	10	p.	p.	PROPN
gujaf-274	527	11	(	(	PUNCT
gujaf-274	527	12	1995	1995	NUM
gujaf-274	527	13	)	)	PUNCT
gujaf-274	527	14	.	.	PUNCT
gujaf-274	528	1	the	the	DET
gujaf-274	528	2	corporate	corporate	ADJ
gujaf-274	528	3	social	social	ADJ
gujaf-274	528	4	responsiveness	responsiveness	NOUN
gujaf-274	528	5	orientation	orientation	NOUN
gujaf-274	528	6	of	of	ADP
gujaf-274	528	7	board	board	NOUN
gujaf-274	528	8	members	member	NOUN
gujaf-274	528	9	:	:	PUNCT
gujaf-274	528	10	are	be	AUX
gujaf-274	528	11	there	there	PRON
gujaf-274	528	12	differences	difference	NOUN
gujaf-274	528	13	between	between	ADP
gujaf-274	528	14	inside	inside	ADP
gujaf-274	528	15	and	and	CCONJ
gujaf-274	528	16	outside	outside	ADJ
gujaf-274	528	17	directors	director	NOUN
gujaf-274	528	18	?	?	PUNCT
gujaf-274	529	1	journal	journal	NOUN
gujaf-274	529	2	of	of	ADP
gujaf-274	529	3	business	business	NOUN
gujaf-274	529	4	ethics	ethic	NOUN
gujaf-274	529	5	,	,	PUNCT
gujaf-274	529	6	14(5	14(5	NUM
gujaf-274	529	7	)	)	PUNCT
gujaf-274	529	8	,	,	PUNCT
gujaf-274	529	9	405	405	NUM
gujaf-274	529	10	-	-	SYM
gujaf-274	529	11	410	410	NUM
gujaf-274	529	12	.	.	PUNCT
gujaf-274	530	1	idemudia	idemudia	PROPN
gujaf-274	530	2	,	,	PUNCT
gujaf-274	530	3	u.	u.	PROPN
gujaf-274	530	4	,	,	PUNCT
gujaf-274	530	5	&	&	CCONJ
gujaf-274	530	6	osayande	osayande	ADJ
gujaf-274	530	7	,	,	PUNCT
gujaf-274	530	8	n.	n.	NOUN
gujaf-274	530	9	(	(	PUNCT
gujaf-274	530	10	2016	2016	NUM
gujaf-274	530	11	)	)	PUNCT
gujaf-274	530	12	.	.	PUNCT
gujaf-274	531	1	assessing	assess	VERB
gujaf-274	531	2	the	the	DET
gujaf-274	531	3	effect	effect	NOUN
gujaf-274	531	4	of	of	ADP
gujaf-274	531	5	corporate	corporate	ADJ
gujaf-274	531	6	social	social	ADJ
gujaf-274	531	7	responsibility	responsibility	NOUN
gujaf-274	531	8	on	on	ADP
gujaf-274	531	9	community	community	NOUN
gujaf-274	531	10	development	development	NOUN
gujaf-274	531	11	in	in	ADP
gujaf-274	531	12	the	the	DET
gujaf-274	531	13	niger	niger	NOUN
gujaf-274	531	14	delta	delta	NOUN
gujaf-274	531	15	.	.	PUNCT
gujaf-274	532	1	a	a	DET
gujaf-274	532	2	corporate	corporate	ADJ
gujaf-274	532	3	perspective	perspective	NOUN
gujaf-274	532	4	.	.	PUNCT
gujaf-274	533	1	community	community	NOUN
gujaf-274	533	2	development	development	PROPN
gujaf-274	533	3	journal	journal	PROPN
gujaf-274	533	4	,	,	PUNCT
gujaf-274	533	5	53(1	53(1	PROPN
gujaf-274	533	6	)	)	PUNCT
gujaf-274	533	7	,	,	PUNCT
gujaf-274	533	8	155	155	NUM
gujaf-274	533	9	-	-	SYM
gujaf-274	533	10	172	172	NUM
gujaf-274	533	11	.	.	PUNCT
gujaf-274	534	1	jensen	jensen	PROPN
gujaf-274	534	2	,	,	PUNCT
gujaf-274	534	3	m.c	m.c	PROPN
gujaf-274	534	4	.	.	PROPN
gujaf-274	534	5	,	,	PUNCT
gujaf-274	534	6	&	&	CCONJ
gujaf-274	534	7	meckling	meckling	PROPN
gujaf-274	534	8	,	,	PUNCT
gujaf-274	534	9	w.h	w.h	PROPN
gujaf-274	534	10	.	.	PROPN
gujaf-274	534	11	(	(	PUNCT
gujaf-274	534	12	1976	1976	NUM
gujaf-274	534	13	)	)	PUNCT
gujaf-274	534	14	.	.	PUNCT
gujaf-274	535	1	theory	theory	NOUN
gujaf-274	535	2	of	of	ADP
gujaf-274	535	3	the	the	DET
gujaf-274	535	4	firm	firm	NOUN
gujaf-274	535	5	:	:	PUNCT
gujaf-274	535	6	managerial	managerial	ADJ
gujaf-274	535	7	behavior	behavior	NOUN
gujaf-274	535	8	,	,	PUNCT
gujaf-274	535	9	agency	agency	NOUN
gujaf-274	535	10	costs	cost	NOUN
gujaf-274	535	11	and	and	CCONJ
gujaf-274	535	12	ownership	ownership	NOUN
gujaf-274	535	13	structure	structure	NOUN
gujaf-274	535	14	.	.	PUNCT
gujaf-274	536	1	journal	journal	NOUN
gujaf-274	536	2	of	of	ADP
gujaf-274	536	3	financial	financial	ADJ
gujaf-274	536	4	economics	economic	NOUN
gujaf-274	536	5	,	,	PUNCT
gujaf-274	536	6	3(4	3(4	NUM
gujaf-274	536	7	)	)	PUNCT
gujaf-274	536	8	,	,	PUNCT
gujaf-274	536	9	305	305	NUM
gujaf-274	536	10	-	-	SYM
gujaf-274	536	11	360	360	NUM
gujaf-274	536	12	.	.	PUNCT
gujaf-274	537	1	gusau	gusau	PROPN
gujaf-274	537	2	journal	journal	PROPN
gujaf-274	537	3	of	of	ADP
gujaf-274	537	4	accounting	accounting	NOUN
gujaf-274	537	5	and	and	CCONJ
gujaf-274	537	6	finance	finance	NOUN
gujaf-274	537	7	,	,	PUNCT
gujaf-274	537	8	vol	vol	NOUN
gujaf-274	537	9	.	.	PROPN
gujaf-274	537	10	5	5	NUM
gujaf-274	537	11	,	,	PUNCT
gujaf-274	537	12	issue	issue	NOUN
gujaf-274	537	13	1	1	NUM
gujaf-274	537	14	,	,	PUNCT
gujaf-274	537	15	april	april	PROPN
gujaf-274	537	16	,	,	PUNCT
gujaf-274	537	17	2024	2024	NUM
gujaf-274	537	18	43	43	NUM
gujaf-274	537	19	jensen	jensen	PROPN
gujaf-274	537	20	,	,	PUNCT
gujaf-274	537	21	m.	m.	PROPN
gujaf-274	537	22	c.	c.	PROPN
gujaf-274	537	23	(	(	PUNCT
gujaf-274	537	24	2001	2001	NUM
gujaf-274	537	25	)	)	PUNCT
gujaf-274	537	26	.	.	PUNCT
gujaf-274	538	1	strategic	strategic	ADJ
gujaf-274	538	2	oversight	oversight	NOUN
gujaf-274	538	3	and	and	CCONJ
gujaf-274	538	4	managerial	managerial	ADJ
gujaf-274	538	5	alignment	alignment	NOUN
gujaf-274	538	6	:	:	PUNCT
gujaf-274	538	7	aligning	align	VERB
gujaf-274	538	8	managerial	managerial	ADJ
gujaf-274	538	9	interests	interest	NOUN
gujaf-274	538	10	with	with	ADP
gujaf-274	538	11	shareholder	shareholder	NOUN
gujaf-274	538	12	value	value	NOUN
gujaf-274	538	13	.	.	PUNCT
gujaf-274	539	1	journal	journal	PROPN
gujaf-274	539	2	of	of	ADP
gujaf-274	539	3	applied	apply	VERB
gujaf-274	539	4	corporate	corporate	ADJ
gujaf-274	539	5	finance	finance	NOUN
gujaf-274	539	6	,	,	PUNCT
gujaf-274	539	7	14(3	14(3	NUM
gujaf-274	539	8	)	)	PUNCT
gujaf-274	539	9	,	,	PUNCT
gujaf-274	539	10	8	8	NUM
gujaf-274	539	11	-	-	SYM
gujaf-274	539	12	21	21	NUM
gujaf-274	539	13	.	.	PUNCT
gujaf-274	540	1	doi:10.1111	doi:10.1111	ADJ
gujaf-274	540	2	/	/	SYM
gujaf-274	540	3	j.1745	j.1745	NOUN
gujaf-274	540	4	-	-	PUNCT
gujaf-274	540	5	6622.2001.tb00428.x	6622.2001.tb00428.x	NUM
gujaf-274	540	6	joudeh	joudeh	NOUN
gujaf-274	540	7	,	,	PUNCT
gujaf-274	540	8	a.	a.	PROPN
gujaf-274	540	9	h.	h.	PROPN
gujaf-274	540	10	m.	m.	PROPN
gujaf-274	540	11	,	,	PUNCT
gujaf-274	540	12	almubaideen	almubaideen	PROPN
gujaf-274	540	13	,	,	PUNCT
gujaf-274	540	14	h.	h.	PROPN
gujaf-274	540	15	i.	i.	PROPN
gujaf-274	540	16	m.	m.	PROPN
gujaf-274	540	17	,	,	PUNCT
gujaf-274	540	18	&	&	CCONJ
gujaf-274	540	19	alroud	alroud	PROPN
gujaf-274	540	20	,	,	PUNCT
gujaf-274	540	21	s.	s.	PROPN
gujaf-274	540	22	f.	f.	PROPN
gujaf-274	540	23	(	(	PUNCT
gujaf-274	540	24	2018	2018	NUM
gujaf-274	540	25	)	)	PUNCT
gujaf-274	540	26	.	.	PUNCT
gujaf-274	541	1	environmental	environmental	ADJ
gujaf-274	541	2	disclosure	disclosure	NOUN
gujaf-274	541	3	in	in	ADP
gujaf-274	541	4	the	the	DET
gujaf-274	541	5	annual	annual	ADJ
gujaf-274	541	6	reports	report	NOUN
gujaf-274	541	7	of	of	ADP
gujaf-274	541	8	the	the	DET
gujaf-274	541	9	jordanian	jordanian	ADJ
gujaf-274	541	10	mining	mining	NOUN
gujaf-274	541	11	and	and	CCONJ
gujaf-274	541	12	extraction	extraction	NOUN
gujaf-274	541	13	companies	company	NOUN
gujaf-274	541	14	.	.	PUNCT
gujaf-274	542	1	journal	journal	PROPN
gujaf-274	542	2	of	of	ADP
gujaf-274	542	3	economics	economic	NOUN
gujaf-274	542	4	,	,	PUNCT
gujaf-274	542	5	finance	finance	NOUN
gujaf-274	542	6	and	and	CCONJ
gujaf-274	542	7	accounting	accounting	NOUN
gujaf-274	542	8	,	,	PUNCT
gujaf-274	542	9	5(1	5(1	NUM
gujaf-274	542	10	)	)	PUNCT
gujaf-274	542	11	,	,	PUNCT
gujaf-274	542	12	18–25	18–25	NUM
gujaf-274	542	13	.	.	PUNCT
gujaf-274	543	1	https://doi.org/10.17261/pressacademia.2018.787	https://doi.org/10.17261/pressacademia.2018.787	PROPN
gujaf-274	543	2	kurawa	kurawa	PROPN
gujaf-274	543	3	,	,	PUNCT
gujaf-274	543	4	j.	j.	PROPN
gujaf-274	543	5	m.	m.	PROPN
gujaf-274	543	6	,	,	PUNCT
gujaf-274	543	7	&	&	CCONJ
gujaf-274	543	8	kabara	kabara	PROPN
gujaf-274	543	9	,	,	PUNCT
gujaf-274	543	10	a.	a.	PROPN
gujaf-274	543	11	s.	s.	PROPN
gujaf-274	543	12	(	(	PUNCT
gujaf-274	543	13	2014	2014	NUM
gujaf-274	543	14	)	)	PUNCT
gujaf-274	543	15	.	.	PUNCT
gujaf-274	544	1	impact	impact	NOUN
gujaf-274	544	2	of	of	ADP
gujaf-274	544	3	corporate	corporate	ADJ
gujaf-274	544	4	governance	governance	NOUN
gujaf-274	544	5	on	on	ADP
gujaf-274	544	6	voluntary	voluntary	ADJ
gujaf-274	544	7	disclosure	disclosure	NOUN
gujaf-274	544	8	by	by	ADP
gujaf-274	544	9	firms	firm	NOUN
gujaf-274	544	10	in	in	ADP
gujaf-274	544	11	the	the	DET
gujaf-274	544	12	downstream	downstream	ADJ
gujaf-274	544	13	sector	sector	NOUN
gujaf-274	544	14	of	of	ADP
gujaf-274	544	15	the	the	DET
gujaf-274	544	16	nigerian	nigerian	ADJ
gujaf-274	544	17	petroleum	petroleum	NOUN
gujaf-274	544	18	industry	industry	NOUN
gujaf-274	544	19	.	.	PUNCT
gujaf-274	545	1	proceedings	proceeding	NOUN
gujaf-274	545	2	of	of	ADP
gujaf-274	545	3	world	world	PROPN
gujaf-274	545	4	business	business	PROPN
gujaf-274	545	5	research	research	NOUN
gujaf-274	545	6	conference	conference	NOUN
gujaf-274	545	7	,	,	PUNCT
gujaf-274	545	8	(	(	PUNCT
gujaf-274	545	9	pp	pp	ADJ
gujaf-274	545	10	.	.	PUNCT
gujaf-274	546	1	1	1	NUM
gujaf-274	546	2	-	-	SYM
gujaf-274	546	3	19	19	NUM
gujaf-274	546	4	)	)	PUNCT
gujaf-274	546	5	.	.	PUNCT
gujaf-274	547	1	novotel	novotel	PROPN
gujaf-274	547	2	world	world	PROPN
gujaf-274	547	3	trade	trade	PROPN
gujaf-274	547	4	centre	centre	PROPN
gujaf-274	547	5	,	,	PUNCT
gujaf-274	547	6	dubai	dubai	PROPN
gujaf-274	547	7	,	,	PUNCT
gujaf-274	547	8	uae	uae	PROPN
gujaf-274	547	9	,	,	PUNCT
gujaf-274	547	10	isbn	isbn	ADJ
gujaf-274	547	11	:	:	PUNCT
gujaf-274	547	12	978	978	NUM
gujaf-274	547	13	-	-	SYM
gujaf-274	547	14	1922069	1922069	NUM
gujaf-274	547	15	-	-	SYM
gujaf-274	547	16	48	48	NUM
gujaf-274	547	17	-	-	SYM
gujaf-274	547	18	1	1	NUM
gujaf-274	547	19	.	.	PUNCT
gujaf-274	548	1	laksmana	laksmana	PROPN
gujaf-274	548	2	,	,	PUNCT
gujaf-274	548	3	i.	i.	PROPN
gujaf-274	548	4	(	(	PUNCT
gujaf-274	548	5	2008	2008	NUM
gujaf-274	548	6	)	)	PUNCT
gujaf-274	548	7	.	.	PUNCT
gujaf-274	549	1	corporate	corporate	ADJ
gujaf-274	549	2	board	board	NOUN
gujaf-274	549	3	governance	governance	NOUN
gujaf-274	549	4	and	and	CCONJ
gujaf-274	549	5	voluntary	voluntary	ADJ
gujaf-274	549	6	disclosure	disclosure	NOUN
gujaf-274	549	7	of	of	ADP
gujaf-274	549	8	executive	executive	ADJ
gujaf-274	549	9	compensation	compensation	NOUN
gujaf-274	549	10	practices	practice	NOUN
gujaf-274	549	11	.	.	PUNCT
gujaf-274	550	1	contemporary	contemporary	ADJ
gujaf-274	550	2	accounting	accounting	NOUN
gujaf-274	550	3	research	research	NOUN
gujaf-274	550	4	,	,	PUNCT
gujaf-274	550	5	25(4	25(4	NOUN
gujaf-274	550	6	)	)	PUNCT
gujaf-274	550	7	,	,	PUNCT
gujaf-274	550	8	1147	1147	NUM
gujaf-274	550	9	-	-	SYM
gujaf-274	550	10	1182	1182	NUM
gujaf-274	550	11	.	.	PUNCT
gujaf-274	551	1	lawal	lawal	PROPN
gujaf-274	551	2	,	,	PUNCT
gujaf-274	551	3	b.	b.	PROPN
gujaf-274	551	4	(	(	PUNCT
gujaf-274	551	5	2012	2012	NUM
gujaf-274	551	6	)	)	PUNCT
gujaf-274	551	7	.	.	PUNCT
gujaf-274	552	1	board	board	NOUN
gujaf-274	552	2	dynamics	dynamic	NOUN
gujaf-274	552	3	and	and	CCONJ
gujaf-274	552	4	corporate	corporate	ADJ
gujaf-274	552	5	performance	performance	NOUN
gujaf-274	552	6	:	:	PUNCT
gujaf-274	552	7	review	review	NOUN
gujaf-274	552	8	of	of	ADP
gujaf-274	552	9	literature	literature	NOUN
gujaf-274	552	10	and	and	CCONJ
gujaf-274	552	11	empirical	empirical	ADJ
gujaf-274	552	12	challenges	challenge	NOUN
gujaf-274	552	13	.	.	PUNCT
gujaf-274	553	1	international	international	ADJ
gujaf-274	553	2	journal	journal	PROPN
gujaf-274	553	3	of	of	ADP
gujaf-274	553	4	economics	economic	NOUN
gujaf-274	553	5	and	and	CCONJ
gujaf-274	553	6	finance	finance	NOUN
gujaf-274	553	7	,	,	PUNCT
gujaf-274	553	8	4(1):22	4(1):22	ADV
gujaf-274	553	9	-	-	SYM
gujaf-274	553	10	35	35	NUM
gujaf-274	553	11	.	.	PUNCT
gujaf-274	554	1	liao	liao	PROPN
gujaf-274	554	2	,	,	PUNCT
gujaf-274	554	3	l.	l.	PROPN
gujaf-274	554	4	,	,	PUNCT
gujaf-274	554	5	lin	lin	PROPN
gujaf-274	554	6	,	,	PUNCT
gujaf-274	554	7	t.	t.	PROPN
gujaf-274	554	8	,	,	PUNCT
gujaf-274	554	9	&	&	CCONJ
gujaf-274	554	10	zhang	zhang	PROPN
gujaf-274	554	11	,	,	PUNCT
gujaf-274	554	12	y.	y.	PROPN
gujaf-274	554	13	y.	y.	PROPN
gujaf-274	554	14	(	(	PUNCT
gujaf-274	554	15	2018	2018	NUM
gujaf-274	554	16	)	)	PUNCT
gujaf-274	554	17	.	.	PUNCT
gujaf-274	555	1	corporate	corporate	ADJ
gujaf-274	555	2	board	board	NOUN
gujaf-274	555	3	and	and	CCONJ
gujaf-274	555	4	corporate	corporate	ADJ
gujaf-274	555	5	social	social	ADJ
gujaf-274	555	6	responsibility	responsibility	NOUN
gujaf-274	555	7	assurance	assurance	NOUN
gujaf-274	555	8	:	:	PUNCT
gujaf-274	555	9	evidence	evidence	NOUN
gujaf-274	555	10	from	from	ADP
gujaf-274	555	11	china	china	PROPN
gujaf-274	555	12	.	.	PUNCT
gujaf-274	556	1	journal	journal	PROPN
gujaf-274	556	2	of	of	ADP
gujaf-274	556	3	business	business	NOUN
gujaf-274	556	4	ethics	ethic	NOUN
gujaf-274	556	5	,	,	PUNCT
gujaf-274	556	6	150(1	150(1	NUM
gujaf-274	556	7	)	)	PUNCT
gujaf-274	556	8	,	,	PUNCT
gujaf-274	556	9	211–225	211–225	NUM
gujaf-274	556	10	.	.	PUNCT
gujaf-274	557	1	https://doi.org/	https://doi.org/	VERB
gujaf-274	557	2	10.1007	10.1007	NUM
gujaf-274	557	3	/	/	SYM
gujaf-274	557	4	s10551	s10551	NOUN
gujaf-274	557	5	-	-	PUNCT
gujaf-274	557	6	016	016	NUM
gujaf-274	557	7	-	-	PUNCT
gujaf-274	557	8	3176	3176	NUM
gujaf-274	557	9	-	-	SYM
gujaf-274	557	10	9	9	NUM
gujaf-274	557	11	lin	lin	PROPN
gujaf-274	557	12	,	,	PUNCT
gujaf-274	557	13	c.	c.	PROPN
gujaf-274	557	14	h.	h.	PROPN
gujaf-274	557	15	,	,	PUNCT
gujaf-274	557	16	yang	yang	PROPN
gujaf-274	557	17	,	,	PUNCT
gujaf-274	557	18	h.	h.	PROPN
gujaf-274	557	19	l.	l.	PROPN
gujaf-274	557	20	,	,	PUNCT
gujaf-274	557	21	and	and	CCONJ
gujaf-274	557	22	liou	liou	NOUN
gujaf-274	557	23	,	,	PUNCT
gujaf-274	557	24	d.	d.	PROPN
gujaf-274	557	25	y.	y.	PROPN
gujaf-274	557	26	(	(	PUNCT
gujaf-274	557	27	2009	2009	NUM
gujaf-274	557	28	)	)	PUNCT
gujaf-274	557	29	.	.	PUNCT
gujaf-274	558	1	the	the	DET
gujaf-274	558	2	impact	impact	NOUN
gujaf-274	558	3	of	of	ADP
gujaf-274	558	4	corporate	corporate	ADJ
gujaf-274	558	5	social	social	ADJ
gujaf-274	558	6	responsibility	responsibility	NOUN
gujaf-274	558	7	on	on	ADP
gujaf-274	558	8	financial	financial	ADJ
gujaf-274	558	9	performance	performance	NOUN
gujaf-274	558	10	:	:	PUNCT
gujaf-274	558	11	evidence	evidence	NOUN
gujaf-274	558	12	from	from	ADP
gujaf-274	558	13	business	business	NOUN
gujaf-274	558	14	in	in	ADP
gujaf-274	558	15	taiwan	taiwan	PROPN
gujaf-274	558	16	,	,	PUNCT
gujaf-274	558	17	technology	technology	NOUN
gujaf-274	558	18	in	in	ADP
gujaf-274	558	19	society	society	NOUN
gujaf-274	558	20	,	,	PUNCT
gujaf-274	558	21	vol	vol	NOUN
gujaf-274	558	22	.	.	PROPN
gujaf-274	558	23	31	31	NUM
gujaf-274	558	24	,	,	PUNCT
gujaf-274	558	25	no	no	INTJ
gujaf-274	558	26	.	.	NOUN
gujaf-274	558	27	1	1	NUM
gujaf-274	558	28	,	,	PUNCT
gujaf-274	558	29	pp	pp	ADJ
gujaf-274	558	30	.	.	PUNCT
gujaf-274	559	1	56	56	NUM
gujaf-274	559	2	-	-	SYM
gujaf-274	559	3	63	63	NUM
gujaf-274	559	4	.	.	PUNCT
gujaf-274	560	1	liu	liu	PROPN
gujaf-274	560	2	,	,	PUNCT
gujaf-274	560	3	h.	h.	PROPN
gujaf-274	560	4	&	&	CCONJ
gujaf-274	560	5	fong	fong	PROPN
gujaf-274	560	6	,	,	PUNCT
gujaf-274	560	7	m.	m.	NOUN
gujaf-274	560	8	(	(	PUNCT
gujaf-274	560	9	2010	2010	NUM
gujaf-274	560	10	)	)	PUNCT
gujaf-274	560	11	.	.	PUNCT
gujaf-274	561	1	board	board	NOUN
gujaf-274	561	2	characteristics	characteristic	NOUN
gujaf-274	561	3	of	of	ADP
gujaf-274	561	4	medium	medium	ADJ
gujaf-274	561	5	and	and	CCONJ
gujaf-274	561	6	large	large	ADJ
gujaf-274	561	7	chinese	chinese	ADJ
gujaf-274	561	8	companies	company	NOUN
gujaf-274	561	9	.	.	PUNCT
gujaf-274	562	1	corporate	corporate	ADJ
gujaf-274	562	2	governance	governance	NOUN
gujaf-274	562	3	international	international	ADJ
gujaf-274	562	4	journal	journal	NOUN
gujaf-274	562	5	of	of	ADP
gujaf-274	562	6	business	business	NOUN
gujaf-274	562	7	in	in	ADP
gujaf-274	562	8	society	society	NOUN
gujaf-274	562	9	,	,	PUNCT
gujaf-274	562	10	10(2):163	10(2):163	PROPN
gujaf-274	562	11	-	-	SYM
gujaf-274	562	12	175	175	NUM
gujaf-274	562	13	.	.	PUNCT
gujaf-274	563	1	luo	luo	PROPN
gujaf-274	563	2	,	,	PUNCT
gujaf-274	563	3	x.	x.	NOUN
gujaf-274	563	4	and	and	CCONJ
gujaf-274	563	5	bhattacharya	bhattacharya	PROPN
gujaf-274	563	6	,	,	PUNCT
gujaf-274	563	7	c.b	c.b	PROPN
gujaf-274	563	8	.	.	PROPN
gujaf-274	563	9	(	(	PUNCT
gujaf-274	563	10	2006	2006	NUM
gujaf-274	563	11	)	)	PUNCT
gujaf-274	563	12	‘	'	PUNCT
gujaf-274	563	13	corporate	corporate	ADJ
gujaf-274	563	14	social	social	ADJ
gujaf-274	563	15	responsibility	responsibility	NOUN
gujaf-274	563	16	,	,	PUNCT
gujaf-274	563	17	customer	customer	NOUN
gujaf-274	563	18	satisfaction	satisfaction	NOUN
gujaf-274	563	19	,	,	PUNCT
gujaf-274	563	20	and	and	CCONJ
gujaf-274	563	21	market	market	NOUN
gujaf-274	563	22	value	value	NOUN
gujaf-274	563	23	’	'	PUNCT
gujaf-274	563	24	,	,	PUNCT
gujaf-274	563	25	journal	journal	NOUN
gujaf-274	563	26	of	of	ADP
gujaf-274	563	27	marketing	marketing	NOUN
gujaf-274	563	28	,	,	PUNCT
gujaf-274	563	29	vol	vol	NOUN
gujaf-274	563	30	.	.	PROPN
gujaf-274	563	31	70	70	NUM
gujaf-274	563	32	,	,	PUNCT
gujaf-274	563	33	no	no	INTJ
gujaf-274	563	34	.	.	NOUN
gujaf-274	563	35	4	4	NUM
gujaf-274	563	36	,	,	PUNCT
gujaf-274	563	37	pp.1	pp.1	PROPN
gujaf-274	563	38	–	–	PUNCT
gujaf-274	563	39	18	18	NUM
gujaf-274	563	40	mahmood	mahmood	NOUN
gujaf-274	563	41	,	,	PUNCT
gujaf-274	563	42	m.	m.	NOUN
gujaf-274	563	43	,	,	PUNCT
gujaf-274	563	44	&	&	CCONJ
gujaf-274	563	45	orazalin	orazalin	PROPN
gujaf-274	563	46	,	,	PUNCT
gujaf-274	563	47	n.	n.	NOUN
gujaf-274	563	48	(	(	PUNCT
gujaf-274	563	49	2017	2017	NUM
gujaf-274	563	50	)	)	PUNCT
gujaf-274	563	51	.	.	PUNCT
gujaf-274	564	1	green	green	ADJ
gujaf-274	564	2	governance	governance	NOUN
gujaf-274	564	3	and	and	CCONJ
gujaf-274	564	4	sustainability	sustainability	NOUN
gujaf-274	564	5	reporting	reporting	NOUN
gujaf-274	564	6	in	in	ADP
gujaf-274	564	7	kazakhstan	kazakhstan	PROPN
gujaf-274	564	8	’s	’s	PART
gujaf-274	564	9	oil	oil	NOUN
gujaf-274	564	10	,	,	PUNCT
gujaf-274	564	11	gas	gas	NOUN
gujaf-274	564	12	,	,	PUNCT
gujaf-274	564	13	and	and	CCONJ
gujaf-274	564	14	mining	mining	NOUN
gujaf-274	564	15	sector	sector	NOUN
gujaf-274	564	16	:	:	PUNCT
gujaf-274	564	17	evidence	evidence	NOUN
gujaf-274	564	18	from	from	ADP
gujaf-274	564	19	a	a	DET
gujaf-274	564	20	former	former	ADJ
gujaf-274	564	21	ussr	ussr	ADJ
gujaf-274	564	22	emerging	emerge	VERB
gujaf-274	564	23	economy	economy	NOUN
gujaf-274	564	24	.	.	PUNCT
gujaf-274	565	1	journal	journal	NOUN
gujaf-274	565	2	of	of	ADP
gujaf-274	565	3	cleaner	clean	ADJ
gujaf-274	565	4	production	production	NOUN
gujaf-274	565	5	,	,	PUNCT
gujaf-274	565	6	164	164	NUM
gujaf-274	565	7	,	,	PUNCT
gujaf-274	565	8	389	389	NUM
gujaf-274	565	9	-	-	SYM
gujaf-274	565	10	397	397	NUM
gujaf-274	565	11	.	.	PUNCT
gujaf-274	566	1	minguel	minguel	PROPN
gujaf-274	566	2	,	,	PUNCT
gujaf-274	566	3	n.	n.	PROPN
gujaf-274	566	4	g.	g.	PROPN
gujaf-274	566	5	g.	g.	PROPN
gujaf-274	566	6	e.	e.	PROPN
gujaf-274	567	1	(	(	PUNCT
gujaf-274	567	2	2017	2017	NUM
gujaf-274	567	3	)	)	PUNCT
gujaf-274	567	4	.	.	PUNCT
gujaf-274	568	1	the	the	DET
gujaf-274	568	2	evolution	evolution	NOUN
gujaf-274	568	3	of	of	ADP
gujaf-274	568	4	sustainability	sustainability	NOUN
gujaf-274	568	5	reporting	reporting	NOUN
gujaf-274	568	6	.	.	PUNCT
gujaf-274	569	1	a	a	DET
gujaf-274	569	2	case	case	NOUN
gujaf-274	569	3	study	study	NOUN
gujaf-274	569	4	of	of	ADP
gujaf-274	569	5	the	the	DET
gujaf-274	569	6	airlines	airline	NOUN
gujaf-274	569	7	sector	sector	NOUN
gujaf-274	569	8	.	.	PUNCT
gujaf-274	570	1	retrieved	retrieve	VERB
gujaf-274	570	2	from	from	ADP
gujaf-274	570	3	:	:	PUNCT
gujaf-274	570	4	http://arno.uvt.nl/show.cgi?fid=143881	http://arno.uvt.nl/show.cgi?fid=143881	NUM
gujaf-274	570	5	moore	moore	PROPN
gujaf-274	570	6	,	,	PUNCT
gujaf-274	570	7	g.	g.	PROPN
gujaf-274	570	8	(	(	PUNCT
gujaf-274	570	9	2001	2001	NUM
gujaf-274	570	10	)	)	PUNCT
gujaf-274	570	11	.	.	PUNCT
gujaf-274	571	1	corporate	corporate	ADJ
gujaf-274	571	2	social	social	ADJ
gujaf-274	571	3	and	and	CCONJ
gujaf-274	571	4	financial	financial	ADJ
gujaf-274	571	5	performance	performance	NOUN
gujaf-274	571	6	:	:	PUNCT
gujaf-274	571	7	an	an	DET
gujaf-274	571	8	investigation	investigation	NOUN
gujaf-274	571	9	in	in	ADP
gujaf-274	571	10	https://doi.org/10.17261/pressacademia.2018.787	https://doi.org/10.17261/pressacademia.2018.787	PROPN
gujaf-274	571	11	gusau	gusau	ADJ
gujaf-274	571	12	journal	journal	NOUN
gujaf-274	571	13	of	of	ADP
gujaf-274	571	14	accounting	accounting	NOUN
gujaf-274	571	15	and	and	CCONJ
gujaf-274	571	16	finance	finance	NOUN
gujaf-274	571	17	,	,	PUNCT
gujaf-274	571	18	vol	vol	NOUN
gujaf-274	571	19	.	.	PROPN
gujaf-274	571	20	5	5	NUM
gujaf-274	571	21	,	,	PUNCT
gujaf-274	571	22	issue	issue	NOUN
gujaf-274	571	23	1	1	NUM
gujaf-274	571	24	,	,	PUNCT
gujaf-274	571	25	april	april	PROPN
gujaf-274	571	26	,	,	PUNCT
gujaf-274	571	27	2024	2024	NUM
gujaf-274	571	28	44	44	NUM
gujaf-274	571	29	the	the	DET
gujaf-274	571	30	uk	uk	PROPN
gujaf-274	571	31	supermarket	supermarket	NOUN
gujaf-274	571	32	industry	industry	NOUN
gujaf-274	571	33	.	.	PUNCT
gujaf-274	572	1	journal	journal	PROPN
gujaf-274	572	2	of	of	ADP
gujaf-274	572	3	business	business	NOUN
gujaf-274	572	4	ethics,34(3	ethics,34(3	PROPN
gujaf-274	572	5	-	-	PUNCT
gujaf-274	572	6	4	4	NUM
gujaf-274	572	7	)	)	PUNCT
gujaf-274	572	8	,	,	PUNCT
gujaf-274	572	9	299	299	NUM
gujaf-274	572	10	-	-	SYM
gujaf-274	572	11	315	315	NUM
gujaf-274	572	12	.	.	PUNCT
gujaf-274	573	1	muttakin	muttakin	PROPN
gujaf-274	573	2	,	,	PUNCT
gujaf-274	573	3	m.	m.	PROPN
gujaf-274	573	4	b.	b.	PROPN
gujaf-274	573	5	,	,	PUNCT
gujaf-274	573	6	khan	khan	PROPN
gujaf-274	573	7	,	,	PUNCT
gujaf-274	573	8	a.	a.	PROPN
gujaf-274	573	9	,	,	PUNCT
gujaf-274	573	10	&	&	CCONJ
gujaf-274	573	11	subramaniam	subramaniam	PROPN
gujaf-274	573	12	,	,	PUNCT
gujaf-274	573	13	n.	n.	PROPN
gujaf-274	573	14	(	(	PUNCT
gujaf-274	573	15	2016	2016	NUM
gujaf-274	573	16	)	)	PUNCT
gujaf-274	573	17	.	.	PUNCT
gujaf-274	574	1	firm	firm	ADJ
gujaf-274	574	2	characteristics	characteristic	NOUN
gujaf-274	574	3	,	,	PUNCT
gujaf-274	574	4	board	board	NOUN
gujaf-274	574	5	diversity	diversity	NOUN
gujaf-274	574	6	and	and	CCONJ
gujaf-274	574	7	corporate	corporate	ADJ
gujaf-274	574	8	social	social	ADJ
gujaf-274	574	9	responsibility	responsibility	NOUN
gujaf-274	574	10	.	.	PUNCT
gujaf-274	575	1	pacific	pacific	PROPN
gujaf-274	575	2	accounting	accounting	PROPN
gujaf-274	575	3	review	review	PROPN
gujaf-274	575	4	,	,	PUNCT
gujaf-274	575	5	27	27	NUM
gujaf-274	575	6	,	,	PUNCT
gujaf-274	575	7	353–372	353–372	NUM
gujaf-274	575	8	.	.	PUNCT
gujaf-274	576	1	oh	oh	INTJ
gujaf-274	576	2	,	,	PUNCT
gujaf-274	576	3	w.-y	w.-y	NOUN
gujaf-274	576	4	.	.	PUNCT
gujaf-274	576	5	,	,	PUNCT
gujaf-274	576	6	chang	chang	PROPN
gujaf-274	576	7	,	,	PUNCT
gujaf-274	576	8	y.	y.	PROPN
gujaf-274	576	9	k.	k.	PROPN
gujaf-274	576	10	,	,	PUNCT
gujaf-274	576	11	&	&	CCONJ
gujaf-274	576	12	jung	jung	PROPN
gujaf-274	576	13	,	,	PUNCT
gujaf-274	576	14	r.	r.	PROPN
gujaf-274	576	15	(	(	PUNCT
gujaf-274	576	16	2019	2019	NUM
gujaf-274	576	17	)	)	PUNCT
gujaf-274	576	18	.	.	PUNCT
gujaf-274	577	1	board	board	NOUN
gujaf-274	577	2	characteristics	characteristic	NOUN
gujaf-274	577	3	and	and	CCONJ
gujaf-274	577	4	corporate	corporate	ADJ
gujaf-274	577	5	social	social	ADJ
gujaf-274	577	6	responsibility	responsibility	NOUN
gujaf-274	577	7	:	:	PUNCT
gujaf-274	577	8	does	do	VERB
gujaf-274	577	9	family	family	NOUN
gujaf-274	577	10	involvement	involvement	NOUN
gujaf-274	577	11	in	in	ADP
gujaf-274	577	12	management	management	NOUN
gujaf-274	577	13	matter	matter	NOUN
gujaf-274	577	14	?	?	PUNCT
gujaf-274	578	1	journal	journal	NOUN
gujaf-274	578	2	of	of	ADP
gujaf-274	578	3	business	business	NOUN
gujaf-274	578	4	research	research	NOUN
gujaf-274	578	5	,	,	PUNCT
gujaf-274	578	6	103	103	NUM
gujaf-274	578	7	,	,	PUNCT
gujaf-274	578	8	23	23	NUM
gujaf-274	578	9	-	-	SYM
gujaf-274	578	10	33	33	NUM
gujaf-274	578	11	.	.	PUNCT
gujaf-274	579	1	available	available	PROPN
gujaf-274	579	2	https://doi.org/10.1016/j.jbusres.2019.05.028	https://doi.org/10.1016/j.jbusres.2019.05.028	PROPN
gujaf-274	579	3	.	.	PUNCT
gujaf-274	580	1	orazalin	orazalin	PROPN
gujaf-274	580	2	,	,	PUNCT
gujaf-274	580	3	n.	n.	NOUN
gujaf-274	580	4	(	(	PUNCT
gujaf-274	580	5	2020	2020	NUM
gujaf-274	580	6	)	)	PUNCT
gujaf-274	580	7	.	.	PUNCT
gujaf-274	581	1	do	do	AUX
gujaf-274	581	2	board	board	NOUN
gujaf-274	581	3	sustainability	sustainability	NOUN
gujaf-274	581	4	committees	committee	NOUN
gujaf-274	581	5	contribute	contribute	VERB
gujaf-274	581	6	to	to	ADP
gujaf-274	581	7	corporate	corporate	ADJ
gujaf-274	581	8	environmental	environmental	ADJ
gujaf-274	581	9	and	and	CCONJ
gujaf-274	581	10	social	social	ADJ
gujaf-274	581	11	performance	performance	NOUN
gujaf-274	581	12	?	?	PUNCT
gujaf-274	582	1	the	the	DET
gujaf-274	582	2	mediating	mediate	VERB
gujaf-274	582	3	role	role	NOUN
gujaf-274	582	4	of	of	ADP
gujaf-274	582	5	corporate	corporate	ADJ
gujaf-274	582	6	social	social	ADJ
gujaf-274	582	7	responsibility	responsibility	NOUN
gujaf-274	582	8	strategy	strategy	NOUN
gujaf-274	582	9	.	.	PUNCT
gujaf-274	583	1	business	business	NOUN
gujaf-274	583	2	strategy	strategy	NOUN
gujaf-274	583	3	and	and	CCONJ
gujaf-274	583	4	the	the	DET
gujaf-274	583	5	environment	environment	NOUN
gujaf-274	583	6	,	,	PUNCT
gujaf-274	583	7	29(1	29(1	NUM
gujaf-274	583	8	)	)	PUNCT
gujaf-274	583	9	,	,	PUNCT
gujaf-274	583	10	140–153	140–153	NUM
gujaf-274	583	11	.	.	PUNCT
gujaf-274	584	1	https://doi.org/10.1002/bse.2354	https://doi.org/10.1002/bse.2354	PROPN
gujaf-274	584	2	pucheta	pucheta	NOUN
gujaf-274	584	3	-	-	PUNCT
gujaf-274	584	4	martínez	martínez	NOUN
gujaf-274	584	5	,	,	PUNCT
gujaf-274	584	6	m.	m.	PROPN
gujaf-274	584	7	c.	c.	PROPN
gujaf-274	584	8	,	,	PUNCT
gujaf-274	584	9	&	&	CCONJ
gujaf-274	584	10	gallego	gallego	NOUN
gujaf-274	584	11	-	-	PUNCT
gujaf-274	584	12	álvarez	álvarez	NOUN
gujaf-274	584	13	,	,	PUNCT
gujaf-274	584	14	i.	i.	NOUN
gujaf-274	584	15	(	(	PUNCT
gujaf-274	584	16	2019	2019	NUM
gujaf-274	584	17	)	)	PUNCT
gujaf-274	584	18	.	.	PUNCT
gujaf-274	585	1	an	an	DET
gujaf-274	585	2	international	international	ADJ
gujaf-274	585	3	approach	approach	NOUN
gujaf-274	585	4	of	of	ADP
gujaf-274	585	5	the	the	DET
gujaf-274	585	6	relationship	relationship	NOUN
gujaf-274	585	7	between	between	ADP
gujaf-274	585	8	board	board	NOUN
gujaf-274	585	9	attributes	attribute	NOUN
gujaf-274	585	10	and	and	CCONJ
gujaf-274	585	11	the	the	DET
gujaf-274	585	12	disclosure	disclosure	NOUN
gujaf-274	585	13	of	of	ADP
gujaf-274	585	14	corporate	corporate	ADJ
gujaf-274	585	15	social	social	ADJ
gujaf-274	585	16	responsibility	responsibility	NOUN
gujaf-274	585	17	issues	issue	NOUN
gujaf-274	585	18	.	.	PUNCT
gujaf-274	586	1	corporate	corporate	ADJ
gujaf-274	586	2	social	social	ADJ
gujaf-274	586	3	responsibility	responsibility	NOUN
gujaf-274	586	4	and	and	CCONJ
gujaf-274	586	5	environmental	environmental	ADJ
gujaf-274	586	6	management	management	NOUN
gujaf-274	586	7	,	,	PUNCT
gujaf-274	586	8	26(3	26(3	NUM
gujaf-274	586	9	)	)	PUNCT
gujaf-274	586	10	,	,	PUNCT
gujaf-274	586	11	612	612	NUM
gujaf-274	586	12	-	-	SYM
gujaf-274	586	13	627	627	NUM
gujaf-274	586	14	.	.	PUNCT
gujaf-274	587	1	rao	rao	PROPN
gujaf-274	587	2	,	,	PUNCT
gujaf-274	587	3	k.	k.	PROPN
gujaf-274	587	4	,	,	PUNCT
gujaf-274	587	5	&	&	CCONJ
gujaf-274	587	6	tilt	tilt	PROPN
gujaf-274	587	7	,	,	PUNCT
gujaf-274	587	8	c.	c.	PROPN
gujaf-274	587	9	(	(	PUNCT
gujaf-274	587	10	2016	2016	NUM
gujaf-274	587	11	)	)	PUNCT
gujaf-274	587	12	.	.	PUNCT
gujaf-274	588	1	board	board	NOUN
gujaf-274	588	2	diversity	diversity	NOUN
gujaf-274	588	3	and	and	CCONJ
gujaf-274	588	4	csr	csr	NOUN
gujaf-274	588	5	reporting	reporting	NOUN
gujaf-274	588	6	:	:	PUNCT
gujaf-274	588	7	an	an	DET
gujaf-274	588	8	australian	australian	ADJ
gujaf-274	588	9	study	study	NOUN
gujaf-274	588	10	.	.	PUNCT
gujaf-274	589	1	dynamic	dynamic	ADJ
gujaf-274	589	2	factor	factor	NOUN
gujaf-274	589	3	models	model	NOUN
gujaf-274	589	4	,	,	PUNCT
gujaf-274	589	5	24(2	24(2	NUM
gujaf-274	589	6	)	)	PUNCT
gujaf-274	589	7	.	.	PUNCT
gujaf-274	590	1	rao	rao	PROPN
gujaf-274	590	2	,	,	PUNCT
gujaf-274	590	3	n.s	n.s	PROPN
gujaf-274	590	4	.	.	PROPN
gujaf-274	590	5	and	and	CCONJ
gujaf-274	590	6	kumari	kumari	PROPN
gujaf-274	590	7	,	,	PUNCT
gujaf-274	590	8	n.n	n.n	PROPN
gujaf-274	590	9	.	.	PROPN
gujaf-274	590	10	(	(	PUNCT
gujaf-274	590	11	2013	2013	NUM
gujaf-274	590	12	)	)	PUNCT
gujaf-274	590	13	,	,	PUNCT
gujaf-274	590	14	“	"	PUNCT
gujaf-274	590	15	revitalization	revitalization	NOUN
gujaf-274	590	16	of	of	ADP
gujaf-274	590	17	public	public	ADJ
gujaf-274	590	18	library	library	NOUN
gujaf-274	590	19	system	system	NOUN
gujaf-274	590	20	in	in	ADP
gujaf-274	590	21	india	india	PROPN
gujaf-274	590	22	:	:	PUNCT
gujaf-274	590	23	a	a	DET
gujaf-274	590	24	csr	csr	NOUN
gujaf-274	590	25	perspective	perspective	NOUN
gujaf-274	590	26	”	"	PUNCT
gujaf-274	590	27	,	,	PUNCT
gujaf-274	590	28	journal	journal	NOUN
gujaf-274	590	29	of	of	ADP
gujaf-274	590	30	library	library	PROPN
gujaf-274	590	31	&	&	CCONJ
gujaf-274	590	32	information	information	NOUN
gujaf-274	590	33	technology	technology	PROPN
gujaf-274	590	34	,	,	PUNCT
gujaf-274	590	35	vol	vol	NOUN
gujaf-274	590	36	.	.	PROPN
gujaf-274	590	37	33	33	NUM
gujaf-274	591	1	no	no	NOUN
gujaf-274	591	2	.	.	NOUN
gujaf-274	592	1	1	1	NUM
gujaf-274	592	2	,	,	PUNCT
gujaf-274	592	3	pp	pp	ADJ
gujaf-274	592	4	.	.	PUNCT
gujaf-274	593	1	25	25	NUM
gujaf-274	593	2	-	-	SYM
gujaf-274	593	3	28	28	NUM
gujaf-274	593	4	riyadh	riyadh	NOUN
gujaf-274	593	5	,	,	PUNCT
gujaf-274	593	6	h.	h.	PROPN
gujaf-274	593	7	a.	a.	PROPN
gujaf-274	593	8	,	,	PUNCT
gujaf-274	593	9	sukoharsono	sukoharsono	PROPN
gujaf-274	593	10	,	,	PUNCT
gujaf-274	593	11	e.	e.	PROPN
gujaf-274	593	12	g.	g.	PROPN
gujaf-274	593	13	,	,	PUNCT
gujaf-274	593	14	&	&	CCONJ
gujaf-274	593	15	alfaiza	alfaiza	PROPN
gujaf-274	593	16	,	,	PUNCT
gujaf-274	593	17	s.	s.	PROPN
gujaf-274	593	18	a.	a.	PROPN
gujaf-274	593	19	(	(	PUNCT
gujaf-274	593	20	2019	2019	NUM
gujaf-274	593	21	)	)	PUNCT
gujaf-274	593	22	.	.	PUNCT
gujaf-274	594	1	the	the	DET
gujaf-274	594	2	impact	impact	NOUN
gujaf-274	594	3	of	of	ADP
gujaf-274	594	4	corporate	corporate	ADJ
gujaf-274	594	5	social	social	ADJ
gujaf-274	594	6	responsibility	responsibility	NOUN
gujaf-274	594	7	disclosure	disclosure	NOUN
gujaf-274	594	8	and	and	CCONJ
gujaf-274	594	9	board	board	NOUN
gujaf-274	594	10	characteristics	characteristic	NOUN
gujaf-274	594	11	on	on	ADP
gujaf-274	594	12	corporate	corporate	ADJ
gujaf-274	594	13	performance	performance	NOUN
gujaf-274	594	14	.	.	PUNCT
gujaf-274	595	1	cogent	cogent	ADJ
gujaf-274	595	2	business	business	NOUN
gujaf-274	595	3	and	and	CCONJ
gujaf-274	595	4	management	management	NOUN
gujaf-274	595	5	,	,	PUNCT
gujaf-274	595	6	6(1	6(1	NUM
gujaf-274	595	7	)	)	PUNCT
gujaf-274	595	8	,	,	PUNCT
gujaf-274	595	9	1–18	1–18	NUM
gujaf-274	595	10	.	.	PUNCT
gujaf-274	596	1	https://doi.org/10.1080/23311975.2019.1647917	https://doi.org/10.1080/23311975.2019.1647917	PROPN
gujaf-274	596	2	roberts	roberts	PROPN
gujaf-274	596	3	,	,	PUNCT
gujaf-274	596	4	r.	r.	PROPN
gujaf-274	596	5	w.	w.	PROPN
gujaf-274	596	6	(	(	PUNCT
gujaf-274	596	7	1992	1992	NUM
gujaf-274	596	8	)	)	PUNCT
gujaf-274	596	9	.	.	PUNCT
gujaf-274	597	1	determinants	determinant	NOUN
gujaf-274	597	2	of	of	ADP
gujaf-274	597	3	corporate	corporate	ADJ
gujaf-274	597	4	social	social	ADJ
gujaf-274	597	5	responsibility	responsibility	NOUN
gujaf-274	597	6	disclosure	disclosure	NOUN
gujaf-274	597	7	:	:	PUNCT
gujaf-274	597	8	an	an	DET
gujaf-274	597	9	application	application	NOUN
gujaf-274	597	10	of	of	ADP
gujaf-274	597	11	stakeholder	stakeholder	NOUN
gujaf-274	597	12	theory	theory	NOUN
gujaf-274	597	13	.	.	PUNCT
gujaf-274	598	1	accounting	accounting	NOUN
gujaf-274	598	2	,	,	PUNCT
gujaf-274	598	3	organizations	organization	NOUN
gujaf-274	598	4	and	and	CCONJ
gujaf-274	598	5	society	society	NOUN
gujaf-274	598	6	,	,	PUNCT
gujaf-274	598	7	17(6	17(6	NUM
gujaf-274	598	8	)	)	PUNCT
gujaf-274	598	9	,	,	PUNCT
gujaf-274	598	10	595	595	NUM
gujaf-274	598	11	-	-	PUNCT
gujaf-274	598	12	612	612	NUM
gujaf-274	598	13	.	.	PUNCT
gujaf-274	598	14	available	available	ADJ
gujaf-274	598	15	at	at	ADP
gujaf-274	598	16	:	:	PUNCT
gujaf-274	598	17	https://doi.org/10.1016/03613682(92)90015-k	https://doi.org/10.1016/03613682(92)90015-k	PROPN
gujaf-274	598	18	.	.	PUNCT
gujaf-274	599	1	rupley	rupley	PROPN
gujaf-274	599	2	,	,	PUNCT
gujaf-274	599	3	k.	k.	PROPN
gujaf-274	599	4	h.	h.	PROPN
gujaf-274	599	5	,	,	PUNCT
gujaf-274	599	6	brown	brown	PROPN
gujaf-274	599	7	,	,	PUNCT
gujaf-274	599	8	d.	d.	PROPN
gujaf-274	599	9	,	,	PUNCT
gujaf-274	599	10	&	&	CCONJ
gujaf-274	599	11	marshall	marshall	PROPN
gujaf-274	599	12	,	,	PUNCT
gujaf-274	599	13	r.	r.	PROPN
gujaf-274	599	14	s.	s.	PROPN
gujaf-274	599	15	(	(	PUNCT
gujaf-274	599	16	2012	2012	NUM
gujaf-274	599	17	)	)	PUNCT
gujaf-274	599	18	.	.	PUNCT
gujaf-274	600	1	governance	governance	NOUN
gujaf-274	600	2	,	,	PUNCT
gujaf-274	600	3	media	medium	NOUN
gujaf-274	600	4	and	and	CCONJ
gujaf-274	600	5	the	the	DET
gujaf-274	600	6	quality	quality	NOUN
gujaf-274	600	7	of	of	ADP
gujaf-274	600	8	environmental	environmental	ADJ
gujaf-274	600	9	disclosure	disclosure	NOUN
gujaf-274	600	10	.	.	PUNCT
gujaf-274	601	1	journal	journal	NOUN
gujaf-274	601	2	of	of	ADP
gujaf-274	601	3	accounting	accounting	NOUN
gujaf-274	601	4	and	and	CCONJ
gujaf-274	601	5	public	public	ADJ
gujaf-274	601	6	policy	policy	NOUN
gujaf-274	601	7	,	,	PUNCT
gujaf-274	601	8	31(6	31(6	NUM
gujaf-274	601	9	)	)	PUNCT
gujaf-274	601	10	,	,	PUNCT
gujaf-274	601	11	610	610	NUM
gujaf-274	601	12	-	-	SYM
gujaf-274	601	13	640	640	NUM
gujaf-274	601	14	.	.	PUNCT
gujaf-274	602	1	sanan	sanan	PROPN
gujaf-274	602	2	,	,	PUNCT
gujaf-274	602	3	n.	n.	PROPN
gujaf-274	602	4	k.	k.	PROPN
gujaf-274	602	5	(	(	PUNCT
gujaf-274	602	6	2018	2018	NUM
gujaf-274	602	7	)	)	PUNCT
gujaf-274	602	8	.	.	PUNCT
gujaf-274	603	1	influence	influence	NOUN
gujaf-274	603	2	of	of	ADP
gujaf-274	603	3	board	board	NOUN
gujaf-274	603	4	characteristics	characteristic	NOUN
gujaf-274	603	5	on	on	ADP
gujaf-274	603	6	csr	csr	NOUN
gujaf-274	603	7	:	:	PUNCT
gujaf-274	603	8	a	a	DET
gujaf-274	603	9	study	study	NOUN
gujaf-274	603	10	of	of	ADP
gujaf-274	603	11	indian	indian	ADJ
gujaf-274	603	12	firms	firm	NOUN
gujaf-274	603	13	.	.	PUNCT
gujaf-274	604	1	international	international	ADJ
gujaf-274	604	2	journal	journal	NOUN
gujaf-274	604	3	of	of	ADP
gujaf-274	604	4	corporate	corporate	ADJ
gujaf-274	604	5	governance	governance	NOUN
gujaf-274	604	6	,	,	PUNCT
gujaf-274	604	7	9(3	9(3	NUM
gujaf-274	604	8	)	)	PUNCT
gujaf-274	604	9	,	,	PUNCT
gujaf-274	604	10	300	300	NUM
gujaf-274	604	11	-	-	SYM
gujaf-274	604	12	315	315	NUM
gujaf-274	604	13	.	.	PUNCT
gujaf-274	605	1	selcuk	selcuk	PROPN
gujaf-274	605	2	,	,	PUNCT
gujaf-274	605	3	a	a	PRON
gujaf-274	605	4	,	,	PUNCT
gujaf-274	605	5	e.	e.	PROPN
gujaf-274	605	6	,	,	PUNCT
gujaf-274	605	7	&	&	CCONJ
gujaf-274	605	8	kiymaz	kiymaz	PROPN
gujaf-274	605	9	,	,	PUNCT
gujaf-274	605	10	h.	h.	PROPN
gujaf-274	605	11	(	(	PUNCT
gujaf-274	605	12	2017	2017	NUM
gujaf-274	605	13	)	)	PUNCT
gujaf-274	605	14	.	.	PUNCT
gujaf-274	606	1	corporate	corporate	ADJ
gujaf-274	606	2	social	social	ADJ
gujaf-274	606	3	responsibility	responsibility	NOUN
gujaf-274	606	4	and	and	CCONJ
gujaf-274	606	5	firm	firm	ADJ
gujaf-274	606	6	performance	performance	NOUN
gujaf-274	606	7	:	:	PUNCT
gujaf-274	606	8	evidence	evidence	NOUN
gujaf-274	606	9	from	from	ADP
gujaf-274	606	10	an	an	DET
gujaf-274	606	11	emerging	emerge	VERB
gujaf-274	606	12	market	market	NOUN
gujaf-274	606	13	.	.	PUNCT
gujaf-274	607	1	accounting	accounting	NOUN
gujaf-274	607	2	and	and	CCONJ
gujaf-274	607	3	finance	finance	NOUN
gujaf-274	607	4	research	research	NOUN
gujaf-274	607	5	,	,	PUNCT
gujaf-274	607	6	6(4	6(4	NUM
gujaf-274	607	7	)	)	PUNCT
gujaf-274	607	8	,	,	PUNCT
gujaf-274	607	9	42	42	NUM
gujaf-274	607	10	.	.	PUNCT
gujaf-274	608	1	https://doi.org/10.5430/afr.v6n4p42	https://doi.org/10.5430/afr.v6n4p42	X
gujaf-274	608	2	https://doi.org/10.1016/j.jbusres.2019.05.028	https://doi.org/10.1016/j.jbusres.2019.05.028	PROPN
gujaf-274	608	3	https://doi.org/10.1002/bse.2354	https://doi.org/10.1002/bse.2354	PROPN
gujaf-274	608	4	https://doi.org/10.1080/23311975.2019.1647917	https://doi.org/10.1080/23311975.2019.1647917	PROPN
gujaf-274	608	5	https://doi.org/10.5430/afr.v6n4p42	https://doi.org/10.5430/afr.v6n4p42	PROPN
gujaf-274	608	6	gusau	gusau	PROPN
gujaf-274	608	7	journal	journal	NOUN
gujaf-274	608	8	of	of	ADP
gujaf-274	608	9	accounting	accounting	NOUN
gujaf-274	608	10	and	and	CCONJ
gujaf-274	608	11	finance	finance	NOUN
gujaf-274	608	12	,	,	PUNCT
gujaf-274	608	13	vol	vol	NOUN
gujaf-274	608	14	.	.	PROPN
gujaf-274	608	15	5	5	NUM
gujaf-274	608	16	,	,	PUNCT
gujaf-274	608	17	issue	issue	NOUN
gujaf-274	608	18	1	1	NUM
gujaf-274	608	19	,	,	PUNCT
gujaf-274	608	20	april	april	PROPN
gujaf-274	608	21	,	,	PUNCT
gujaf-274	608	22	2024	2024	NUM
gujaf-274	608	23	45	45	NUM
gujaf-274	608	24	silvia	silvia	NOUN
gujaf-274	608	25	,	,	PUNCT
gujaf-274	608	26	a.	a.	PROPN
gujaf-274	608	27	,	,	PUNCT
gujaf-274	608	28	&	&	CCONJ
gujaf-274	608	29	aegandona	aegandona	PROPN
gujaf-274	608	30	,	,	PUNCT
gujaf-274	608	31	a.	a.	NOUN
gujaf-274	608	32	(	(	PUNCT
gujaf-274	608	33	2009	2009	NUM
gujaf-274	608	34	)	)	PUNCT
gujaf-274	608	35	.	.	PUNCT
gujaf-274	609	1	responsible	responsible	ADJ
gujaf-274	609	2	corporate	corporate	ADJ
gujaf-274	609	3	governance	governance	NOUN
gujaf-274	609	4	:	:	PUNCT
gujaf-274	609	5	towards	towards	ADP
gujaf-274	609	6	a	a	DET
gujaf-274	609	7	stakeholder	stakeholder	NOUN
gujaf-274	609	8	board	board	NOUN
gujaf-274	609	9	of	of	ADP
gujaf-274	609	10	directors	director	NOUN
gujaf-274	609	11	?	?	PUNCT
gujaf-274	610	1	siregar	siregar	NOUN
gujaf-274	610	2	,	,	PUNCT
gujaf-274	610	3	s.v	s.v	PROPN
gujaf-274	610	4	.	.	PROPN
gujaf-274	610	5	and	and	CCONJ
gujaf-274	610	6	bachtiar	bachtiar	PROPN
gujaf-274	610	7	,	,	PUNCT
gujaf-274	610	8	y.	y.	PROPN
gujaf-274	610	9	(	(	PUNCT
gujaf-274	610	10	2010	2010	NUM
gujaf-274	610	11	)	)	PUNCT
gujaf-274	610	12	,	,	PUNCT
gujaf-274	610	13	“	"	PUNCT
gujaf-274	610	14	corporate	corporate	ADJ
gujaf-274	610	15	social	social	ADJ
gujaf-274	610	16	reporting	reporting	NOUN
gujaf-274	610	17	:	:	PUNCT
gujaf-274	610	18	empirical	empirical	ADJ
gujaf-274	610	19	evidence	evidence	NOUN
gujaf-274	610	20	from	from	ADP
gujaf-274	610	21	indonesia	indonesia	PROPN
gujaf-274	610	22	stock	stock	PROPN
gujaf-274	610	23	exchange	exchange	PROPN
gujaf-274	610	24	”	"	PUNCT
gujaf-274	610	25	,	,	PUNCT
gujaf-274	610	26	international	international	ADJ
gujaf-274	610	27	journal	journal	NOUN
gujaf-274	610	28	of	of	ADP
gujaf-274	610	29	islamic	islamic	ADJ
gujaf-274	610	30	and	and	CCONJ
gujaf-274	610	31	middle	middle	ADJ
gujaf-274	610	32	eastern	eastern	ADJ
gujaf-274	610	33	finance	finance	NOUN
gujaf-274	610	34	and	and	CCONJ
gujaf-274	610	35	management	management	NOUN
gujaf-274	610	36	,	,	PUNCT
gujaf-274	610	37	vol	vol	NOUN
gujaf-274	610	38	.	.	PROPN
gujaf-274	610	39	3	3	NUM
gujaf-274	610	40	no	no	NOUN
gujaf-274	610	41	.	.	NOUN
gujaf-274	611	1	3	3	NUM
gujaf-274	611	2	,	,	PUNCT
gujaf-274	611	3	pp	pp	ADJ
gujaf-274	611	4	.	.	PUNCT
gujaf-274	612	1	241	241	NUM
gujaf-274	612	2	-	-	SYM
gujaf-274	612	3	252	252	NUM
gujaf-274	612	4	sukcharoensin	sukcharoensin	NOUN
gujaf-274	612	5	,	,	PUNCT
gujaf-274	612	6	s.	s.	PROPN
gujaf-274	612	7	(	(	PUNCT
gujaf-274	612	8	2012	2012	NUM
gujaf-274	612	9	)	)	PUNCT
gujaf-274	612	10	,	,	PUNCT
gujaf-274	612	11	“	"	PUNCT
gujaf-274	612	12	the	the	DET
gujaf-274	612	13	determinants	determinant	NOUN
gujaf-274	612	14	of	of	ADP
gujaf-274	612	15	voluntary	voluntary	ADJ
gujaf-274	612	16	csr	csr	NOUN
gujaf-274	612	17	disclosure	disclosure	NOUN
gujaf-274	612	18	of	of	ADP
gujaf-274	612	19	thai	thai	ADJ
gujaf-274	612	20	listed	list	VERB
gujaf-274	612	21	firms	firm	NOUN
gujaf-274	612	22	”	"	PUNCT
gujaf-274	612	23	,	,	PUNCT
gujaf-274	612	24	ipedr	ipedr	PROPN
gujaf-274	612	25	,	,	PUNCT
gujaf-274	612	26	vol	vol	NOUN
gujaf-274	612	27	.	.	PROPN
gujaf-274	612	28	46	46	NUM
gujaf-274	612	29	no.12	no.12	NOUN
gujaf-274	612	30	,	,	PUNCT
gujaf-274	612	31	pp	pp	ADP
gujaf-274	612	32	.	.	PUNCT
gujaf-274	613	1	61	61	NUM
gujaf-274	613	2	-	-	SYM
gujaf-274	613	3	65	65	NUM
gujaf-274	613	4	.	.	PUNCT
gujaf-274	614	1	tan	tan	PROPN
gujaf-274	614	2	,	,	PUNCT
gujaf-274	614	3	a.	a.	PROPN
gujaf-274	614	4	,	,	PUNCT
gujaf-274	614	5	benni	benni	PROPN
gujaf-274	614	6	,	,	PUNCT
gujaf-274	614	7	d.	d.	PROPN
gujaf-274	614	8	,	,	PUNCT
gujaf-274	614	9	&	&	CCONJ
gujaf-274	614	10	liani	liani	PROPN
gujaf-274	614	11	,	,	PUNCT
gujaf-274	614	12	w.	w.	PROPN
gujaf-274	614	13	(	(	PUNCT
gujaf-274	614	14	2016	2016	NUM
gujaf-274	614	15	)	)	PUNCT
gujaf-274	614	16	.	.	PUNCT
gujaf-274	615	1	determinants	determinant	NOUN
gujaf-274	615	2	of	of	ADP
gujaf-274	615	3	corporate	corporate	ADJ
gujaf-274	615	4	social	social	ADJ
gujaf-274	615	5	responsibility	responsibility	NOUN
gujaf-274	615	6	disclosure	disclosure	NOUN
gujaf-274	615	7	and	and	CCONJ
gujaf-274	615	8	investor	investor	NOUN
gujaf-274	615	9	reaction	reaction	NOUN
gujaf-274	615	10	.	.	PUNCT
gujaf-274	616	1	international	international	ADJ
gujaf-274	616	2	journal	journal	PROPN
gujaf-274	616	3	of	of	ADP
gujaf-274	616	4	economics	economic	NOUN
gujaf-274	616	5	and	and	CCONJ
gujaf-274	616	6	financial	financial	ADJ
gujaf-274	616	7	issues	issue	NOUN
gujaf-274	616	8	,	,	PUNCT
gujaf-274	616	9	6(4s	6(4s	NUM
gujaf-274	616	10	)	)	PUNCT
gujaf-274	616	11	,	,	PUNCT
gujaf-274	616	12	11–17	11–17	NUM
gujaf-274	616	13	.	.	PUNCT
gujaf-274	617	1	treviño	treviño	PROPN
gujaf-274	617	2	,	,	PUNCT
gujaf-274	617	3	l.	l.	PROPN
gujaf-274	617	4	k.	k.	PROPN
gujaf-274	617	5	,	,	PUNCT
gujaf-274	617	6	&	&	CCONJ
gujaf-274	617	7	nelson	nelson	PROPN
gujaf-274	617	8	,	,	PUNCT
gujaf-274	617	9	k.	k.	PROPN
gujaf-274	617	10	a.	a.	PROPN
gujaf-274	618	1	(	(	PUNCT
gujaf-274	618	2	2011	2011	NUM
gujaf-274	618	3	)	)	PUNCT
gujaf-274	618	4	.	.	PUNCT
gujaf-274	619	1	ethical	ethical	ADJ
gujaf-274	619	2	compliance	compliance	NOUN
gujaf-274	619	3	and	and	CCONJ
gujaf-274	619	4	the	the	DET
gujaf-274	619	5	role	role	NOUN
gujaf-274	619	6	of	of	ADP
gujaf-274	619	7	boards	board	NOUN
gujaf-274	619	8	:	:	PUNCT
gujaf-274	619	9	addressing	address	VERB
gujaf-274	619	10	conflicts	conflict	NOUN
gujaf-274	619	11	of	of	ADP
gujaf-274	619	12	interest	interest	NOUN
gujaf-274	619	13	and	and	CCONJ
gujaf-274	619	14	promoting	promote	VERB
gujaf-274	619	15	corporate	corporate	ADJ
gujaf-274	619	16	social	social	ADJ
gujaf-274	619	17	responsibility	responsibility	NOUN
gujaf-274	619	18	.	.	PUNCT
gujaf-274	620	1	academy	academy	PROPN
gujaf-274	620	2	of	of	ADP
gujaf-274	620	3	management	management	NOUN
gujaf-274	620	4	perspectives	perspective	NOUN
gujaf-274	620	5	,	,	PUNCT
gujaf-274	620	6	25(3	25(3	NUM
gujaf-274	620	7	)	)	PUNCT
gujaf-274	620	8	,	,	PUNCT
gujaf-274	620	9	23	23	NUM
gujaf-274	620	10	-	-	SYM
gujaf-274	620	11	43	43	NUM
gujaf-274	620	12	.	.	PUNCT
gujaf-274	621	1	doi:10.5465	doi:10.5465	PROPN
gujaf-274	621	2	/	/	SYM
gujaf-274	621	3	amp.25.3.23	amp.25.3.23	PROPN
gujaf-274	621	4	tricker	tricker	X
gujaf-274	621	5	,	,	PUNCT
gujaf-274	621	6	r.	r.	PROPN
gujaf-274	621	7	i.	i.	PROPN
gujaf-274	621	8	(	(	PUNCT
gujaf-274	621	9	2015	2015	NUM
gujaf-274	621	10	)	)	PUNCT
gujaf-274	621	11	.	.	PUNCT
gujaf-274	622	1	board	board	NOUN
gujaf-274	622	2	professionalism	professionalism	NOUN
gujaf-274	622	3	:	:	PUNCT
gujaf-274	622	4	fiduciary	fiduciary	ADJ
gujaf-274	622	5	duty	duty	NOUN
gujaf-274	622	6	in	in	ADP
gujaf-274	622	7	corporate	corporate	ADJ
gujaf-274	622	8	governance	governance	NOUN
gujaf-274	622	9	.	.	PUNCT
gujaf-274	623	1	new	new	PROPN
gujaf-274	623	2	york	york	PROPN
gujaf-274	623	3	:	:	PUNCT
gujaf-274	623	4	academic	academic	ADJ
gujaf-274	623	5	press	press	NOUN
gujaf-274	623	6	.	.	PUNCT
gujaf-274	624	1	van	van	PROPN
gujaf-274	624	2	der	der	PROPN
gujaf-274	624	3	laan	laan	PROPN
gujaf-274	624	4	smith	smith	PROPN
gujaf-274	624	5	,	,	PUNCT
gujaf-274	624	6	j.	j.	PROPN
gujaf-274	624	7	,	,	PUNCT
gujaf-274	624	8	adhikari	adhikari	PROPN
gujaf-274	624	9	,	,	PUNCT
gujaf-274	624	10	a.	a.	NOUN
gujaf-274	624	11	,	,	PUNCT
gujaf-274	624	12	tondkar	tondkar	PROPN
gujaf-274	624	13	,	,	PUNCT
gujaf-274	624	14	r.	r.	PROPN
gujaf-274	624	15	h.	h.	PROPN
gujaf-274	624	16	2005	2005	NUM
gujaf-274	624	17	.	.	PUNCT
gujaf-274	625	1	exploring	explore	VERB
gujaf-274	625	2	differences	difference	NOUN
gujaf-274	625	3	in	in	ADP
gujaf-274	625	4	social	social	ADJ
gujaf-274	625	5	disclosure	disclosure	NOUN
gujaf-274	625	6	internationally	internationally	ADV
gujaf-274	625	7	:	:	PUNCT
gujaf-274	625	8	a	a	DET
gujaf-274	625	9	stakeholder	stakeholder	NOUN
gujaf-274	625	10	perspective	perspective	NOUN
gujaf-274	625	11	.	.	PUNCT
gujaf-274	626	1	journal	journal	NOUN
gujaf-274	626	2	of	of	ADP
gujaf-274	626	3	accounting	accounting	NOUN
gujaf-274	626	4	and	and	CCONJ
gujaf-274	626	5	public	public	ADJ
gujaf-274	626	6	policy	policy	NOUN
gujaf-274	626	7	24	24	NUM
gujaf-274	626	8	:	:	PUNCT
gujaf-274	626	9	123–151	123–151	NUM
gujaf-274	626	10	.	.	PUNCT
gujaf-274	627	1	vurro	vurro	PROPN
gujaf-274	627	2	,	,	PUNCT
gujaf-274	627	3	c.	c.	PROPN
gujaf-274	627	4	and	and	CCONJ
gujaf-274	627	5	perrini	perrini	PROPN
gujaf-274	627	6	,	,	PUNCT
gujaf-274	627	7	f.	f.	PROPN
gujaf-274	627	8	(	(	PUNCT
gujaf-274	627	9	2011	2011	NUM
gujaf-274	627	10	)	)	PUNCT
gujaf-274	627	11	,	,	PUNCT
gujaf-274	627	12	“	"	PUNCT
gujaf-274	627	13	making	make	VERB
gujaf-274	627	14	the	the	DET
gujaf-274	627	15	most	most	ADJ
gujaf-274	627	16	of	of	ADP
gujaf-274	627	17	corporate	corporate	ADJ
gujaf-274	627	18	social	social	ADJ
gujaf-274	627	19	responsibility	responsibility	NOUN
gujaf-274	627	20	reporting	report	VERB
gujaf-274	627	21	:	:	PUNCT
gujaf-274	627	22	disclosure	disclosure	NOUN
gujaf-274	627	23	structure	structure	NOUN
gujaf-274	627	24	and	and	CCONJ
gujaf-274	627	25	its	its	PRON
gujaf-274	627	26	impact	impact	NOUN
gujaf-274	627	27	on	on	ADP
gujaf-274	627	28	performance	performance	NOUN
gujaf-274	627	29	”	"	PUNCT
gujaf-274	627	30	,	,	PUNCT
gujaf-274	627	31	corporate	corporate	ADJ
gujaf-274	627	32	governance	governance	NOUN
gujaf-274	627	33	,	,	PUNCT
gujaf-274	627	34	vol	vol	NOUN
gujaf-274	627	35	.	.	PROPN
gujaf-274	627	36	11	11	NUM
gujaf-274	627	37	no	no	NOUN
gujaf-274	627	38	.	.	NOUN
gujaf-274	628	1	4	4	NUM
gujaf-274	628	2	,	,	PUNCT
gujaf-274	628	3	pp	pp	ADJ
gujaf-274	628	4	.	.	PUNCT
gujaf-274	629	1	459	459	NUM
gujaf-274	629	2	-	-	SYM
gujaf-274	629	3	474	474	NUM
gujaf-274	629	4	.	.	PUNCT
gujaf-274	630	1	wang	wang	PROPN
gujaf-274	630	2	,	,	PUNCT
gujaf-274	630	3	h.	h.	PROPN
gujaf-274	630	4	,	,	PUNCT
gujaf-274	630	5	tong	tong	PROPN
gujaf-274	630	6	,	,	PUNCT
gujaf-274	630	7	l.	l.	PROPN
gujaf-274	630	8	,	,	PUNCT
gujaf-274	630	9	takeuchi	takeuchi	PROPN
gujaf-274	630	10	,	,	PUNCT
gujaf-274	630	11	r.	r.	PROPN
gujaf-274	630	12	,	,	PUNCT
gujaf-274	630	13	&	&	CCONJ
gujaf-274	630	14	george	george	PROPN
gujaf-274	630	15	,	,	PUNCT
gujaf-274	630	16	g.	g.	PROPN
gujaf-274	630	17	(	(	PUNCT
gujaf-274	630	18	2016	2016	NUM
gujaf-274	630	19	)	)	PUNCT
gujaf-274	630	20	.	.	PUNCT
gujaf-274	631	1	corporate	corporate	ADJ
gujaf-274	631	2	social	social	ADJ
gujaf-274	631	3	responsibility	responsibility	NOUN
gujaf-274	631	4	:	:	PUNCT
gujaf-274	631	5	an	an	DET
gujaf-274	631	6	overview	overview	NOUN
gujaf-274	631	7	and	and	CCONJ
gujaf-274	631	8	new	new	ADJ
gujaf-274	631	9	research	research	NOUN
gujaf-274	631	10	directions	direction	NOUN
gujaf-274	631	11	.	.	PUNCT
gujaf-274	632	1	academy	academy	PROPN
gujaf-274	632	2	of	of	ADP
gujaf-274	632	3	management	management	PROPN
gujaf-274	632	4	journal	journal	PROPN
gujaf-274	632	5	,	,	PUNCT
gujaf-274	632	6	59(2	59(2	NUM
gujaf-274	632	7	)	)	PUNCT
gujaf-274	632	8	,	,	PUNCT
gujaf-274	632	9	534–544.watts	534–544.watts	NUM
gujaf-274	632	10	,	,	PUNCT
gujaf-274	632	11	r.	r.	PROPN
gujaf-274	632	12	l.	l.	PROPN
gujaf-274	632	13	and	and	CCONJ
gujaf-274	632	14	zimmerman	zimmerman	PROPN
gujaf-274	632	15	,	,	PUNCT
gujaf-274	632	16	j.	j.	PROPN
gujaf-274	632	17	l.	l.	PROPN
gujaf-274	632	18	(	(	PUNCT
gujaf-274	632	19	1990	1990	NUM
gujaf-274	632	20	)	)	PUNCT
gujaf-274	632	21	,	,	PUNCT
gujaf-274	632	22	"	"	PUNCT
gujaf-274	632	23	positive	positive	ADJ
gujaf-274	632	24	accounting	accounting	NOUN
gujaf-274	632	25	theory	theory	NOUN
gujaf-274	632	26	:	:	PUNCT
gujaf-274	632	27	a	a	DET
gujaf-274	632	28	ten	ten	NUM
gujaf-274	632	29	year	year	NOUN
gujaf-274	632	30	perspective	perspective	NOUN
gujaf-274	632	31	"	"	PUNCT
gujaf-274	632	32	,	,	PUNCT
gujaf-274	632	33	accounting	accounting	NOUN
gujaf-274	632	34	review	review	NOUN
gujaf-274	632	35	,	,	PUNCT
gujaf-274	632	36	vol	vol	NOUN
gujaf-274	632	37	.	.	PROPN
gujaf-274	633	1	65	65	NUM
gujaf-274	633	2	no	no	NOUN
gujaf-274	633	3	.	.	NOUN
gujaf-274	633	4	1	1	NUM
gujaf-274	633	5	,	,	PUNCT
gujaf-274	633	6	pp	pp	ADJ
gujaf-274	633	7	.	.	PUNCT
gujaf-274	634	1	131	131	NUM
gujaf-274	634	2	-	-	SYM
gujaf-274	634	3	156	156	NUM
gujaf-274	634	4	webb	webb	NOUN
gujaf-274	634	5	,	,	PUNCT
gujaf-274	634	6	e.	e.	PROPN
gujaf-274	634	7	(	(	PUNCT
gujaf-274	634	8	2004	2004	NUM
gujaf-274	634	9	)	)	PUNCT
gujaf-274	634	10	.	.	PUNCT
gujaf-274	635	1	an	an	DET
gujaf-274	635	2	examination	examination	NOUN
gujaf-274	635	3	of	of	ADP
gujaf-274	635	4	socially	socially	ADV
gujaf-274	635	5	responsible	responsible	ADJ
gujaf-274	635	6	firms	firm	NOUN
gujaf-274	635	7	’	'	PUNCT
gujaf-274	635	8	board	board	NOUN
gujaf-274	635	9	structure	structure	NOUN
gujaf-274	635	10	.	.	PUNCT
gujaf-274	636	1	journal	journal	NOUN
gujaf-274	636	2	of	of	ADP
gujaf-274	636	3	management	management	NOUN
gujaf-274	636	4	and	and	CCONJ
gujaf-274	636	5	governance	governance	NOUN
gujaf-274	636	6	,	,	PUNCT
gujaf-274	636	7	8	8	NUM
gujaf-274	636	8	,	,	PUNCT
gujaf-274	636	9	255	255	NUM
gujaf-274	636	10	–	–	PUNCT
gujaf-274	636	11	277	277	NUM
gujaf-274	636	12	.	.	PUNCT
gujaf-274	636	13	available	available	ADJ
gujaf-274	636	14	at	at	ADP
gujaf-274	636	15	:	:	PUNCT
gujaf-274	636	16	https://doi.org/10.1007/s10997-004-1107-0	https://doi.org/10.1007/s10997-004-1107-0	NUM
gujaf-274	636	17	.	.	PUNCT
gujaf-274	637	1	welford	welford	NOUN
gujaf-274	637	2	,	,	PUNCT
gujaf-274	637	3	r.	r.	PROPN
gujaf-274	637	4	(	(	PUNCT
gujaf-274	637	5	2007	2007	NUM
gujaf-274	637	6	)	)	PUNCT
gujaf-274	637	7	.	.	PUNCT
gujaf-274	638	1	corporate	corporate	ADJ
gujaf-274	638	2	governance	governance	NOUN
gujaf-274	638	3	and	and	CCONJ
gujaf-274	638	4	corporate	corporate	ADJ
gujaf-274	638	5	social	social	ADJ
gujaf-274	638	6	responsibility	responsibility	NOUN
gujaf-274	638	7	:	:	PUNCT
gujaf-274	638	8	issues	issue	NOUN
gujaf-274	638	9	for	for	ADP
gujaf-274	638	10	asia	asia	PROPN
gujaf-274	638	11	.	.	PUNCT
gujaf-274	639	1	corporate	corporate	ADJ
gujaf-274	639	2	social	social	ADJ
gujaf-274	639	3	responsibility	responsibility	NOUN
gujaf-274	639	4	and	and	CCONJ
gujaf-274	639	5	environmental	environmental	ADJ
gujaf-274	639	6	management	management	NOUN
gujaf-274	639	7	,	,	PUNCT
gujaf-274	639	8	14(1	14(1	NUM
gujaf-274	639	9	)	)	PUNCT
gujaf-274	639	10	,	,	PUNCT
gujaf-274	639	11	42	42	NUM
gujaf-274	639	12	-	-	SYM
gujaf-274	639	13	51	51	NUM
gujaf-274	639	14	.	.	PUNCT
gujaf-274	640	1	wijethilake	wijethilake	NOUN
gujaf-274	640	2	,	,	PUNCT
gujaf-274	640	3	c.	c.	PROPN
gujaf-274	640	4	(	(	PUNCT
gujaf-274	640	5	2017	2017	NUM
gujaf-274	640	6	)	)	PUNCT
gujaf-274	640	7	.	.	PUNCT
gujaf-274	641	1	proactive	proactive	ADJ
gujaf-274	641	2	sustainability	sustainability	NOUN
gujaf-274	641	3	strategy	strategy	NOUN
gujaf-274	641	4	and	and	CCONJ
gujaf-274	641	5	corporate	corporate	ADJ
gujaf-274	641	6	sustainability	sustainability	NOUN
gujaf-274	641	7	performance	performance	NOUN
gujaf-274	641	8	:	:	PUNCT
gujaf-274	641	9	the	the	DET
gujaf-274	641	10	mediating	mediate	VERB
gujaf-274	641	11	effect	effect	NOUN
gujaf-274	641	12	of	of	ADP
gujaf-274	641	13	sustainability	sustainability	NOUN
gujaf-274	641	14	control	control	NOUN
gujaf-274	641	15	systems	system	NOUN
gujaf-274	641	16	.	.	PUNCT
gujaf-274	642	1	journal	journal	PROPN
gujaf-274	642	2	of	of	ADP
gujaf-274	642	3	environmental	environmental	ADJ
gujaf-274	642	4	management	management	NOUN
gujaf-274	642	5	,	,	PUNCT
gujaf-274	642	6	196	196	NUM
gujaf-274	642	7	,	,	PUNCT
gujaf-274	642	8	569–582	569–582	NUM
gujaf-274	642	9	.	.	PUNCT
gujaf-274	643	1	https://	https://	NOUN
gujaf-274	643	2	doi.org/10.1016/j.jenvman.2017.03.057	doi.org/10.1016/j.jenvman.2017.03.057	NOUN
gujaf-274	643	3	https://doi.org/10.1007/s10997-004-1107-0	https://doi.org/10.1007/s10997-004-1107-0	NUM
gujaf-274	643	4	gusau	gusau	ADJ
gujaf-274	643	5	journal	journal	NOUN
gujaf-274	643	6	of	of	ADP
gujaf-274	643	7	accounting	accounting	NOUN
gujaf-274	643	8	and	and	CCONJ
gujaf-274	643	9	finance	finance	NOUN
gujaf-274	643	10	,	,	PUNCT
gujaf-274	643	11	vol	vol	NOUN
gujaf-274	643	12	.	.	PROPN
gujaf-274	643	13	5	5	NUM
gujaf-274	643	14	,	,	PUNCT
gujaf-274	643	15	issue	issue	NOUN
gujaf-274	643	16	1	1	NUM
gujaf-274	643	17	,	,	PUNCT
gujaf-274	643	18	april	april	PROPN
gujaf-274	643	19	,	,	PUNCT
gujaf-274	643	20	2024	2024	NUM
gujaf-274	643	21	46	46	NUM
gujaf-274	643	22	wijethilake	wijethilake	NOUN
gujaf-274	643	23	,	,	PUNCT
gujaf-274	643	24	c.	c.	PROPN
gujaf-274	643	25	,	,	PUNCT
gujaf-274	643	26	&	&	CCONJ
gujaf-274	643	27	lama	lama	PROPN
gujaf-274	643	28	,	,	PUNCT
gujaf-274	643	29	t.	t.	PROPN
gujaf-274	643	30	(	(	PUNCT
gujaf-274	643	31	2018	2018	NUM
gujaf-274	643	32	)	)	PUNCT
gujaf-274	643	33	.	.	PUNCT
gujaf-274	644	1	sustainability	sustainability	NOUN
gujaf-274	644	2	core	core	NOUN
gujaf-274	644	3	values	value	NOUN
gujaf-274	644	4	and	and	CCONJ
gujaf-274	644	5	sustainability	sustainability	NOUN
gujaf-274	644	6	risk	risk	NOUN
gujaf-274	644	7	management	management	NOUN
gujaf-274	644	8	:	:	PUNCT
gujaf-274	644	9	moderating	moderate	VERB
gujaf-274	644	10	effects	effect	NOUN
gujaf-274	644	11	of	of	ADP
gujaf-274	644	12	top	top	ADJ
gujaf-274	644	13	management	management	NOUN
gujaf-274	644	14	commitment	commitment	NOUN
gujaf-274	644	15	and	and	CCONJ
gujaf-274	644	16	stakeholder	stakeholder	NOUN
gujaf-274	644	17	pressure	pressure	NOUN
gujaf-274	644	18	.	.	PUNCT
gujaf-274	645	1	business	business	NOUN
gujaf-274	645	2	strategy	strategy	NOUN
gujaf-274	645	3	and	and	CCONJ
gujaf-274	645	4	the	the	DET
gujaf-274	645	5	environment	environment	NOUN
gujaf-274	645	6	,	,	PUNCT
gujaf-274	645	7	28(1	28(1	NOUN
gujaf-274	645	8	)	)	PUNCT
gujaf-274	645	9	,	,	PUNCT
gujaf-274	645	10	143	143	NUM
gujaf-274	645	11	–	–	SYM
gujaf-274	645	12	154	154	NUM
gujaf-274	645	13	.	.	PUNCT
gujaf-274	646	1	https://doi.org/10.1002/bse.2245	https://doi.org/10.1002/bse.2245	PROPN
gujaf-274	646	2	wooldridge	wooldridge	PROPN
gujaf-274	646	3	,	,	PUNCT
gujaf-274	646	4	j.	j.	PROPN
gujaf-274	646	5	m.	m.	PROPN
gujaf-274	646	6	(	(	PUNCT
gujaf-274	646	7	2012	2012	NUM
gujaf-274	646	8	)	)	PUNCT
gujaf-274	646	9	.	.	PUNCT
gujaf-274	647	1	introductory	introductory	ADJ
gujaf-274	647	2	econometrics	econometrics	PROPN
gujaf-274	647	3	:	:	PUNCT
gujaf-274	647	4	a	a	DET
gujaf-274	647	5	modern	modern	ADJ
gujaf-274	647	6	approach	approach	NOUN
gujaf-274	647	7	.	.	PUNCT
gujaf-274	648	1	mason	mason	PROPN
gujaf-274	648	2	,	,	PUNCT
gujaf-274	648	3	ohio	ohio	PROPN
gujaf-274	648	4	:	:	PUNCT
gujaf-274	648	5	south	south	ADJ
gujaf-274	648	6	-	-	PUNCT
gujaf-274	648	7	western	western	PROPN
gujaf-274	648	8	cengage	cengage	PROPN
gujaf-274	648	9	learning	learning	PROPN
gujaf-274	648	10	.	.	PUNCT
gujaf-274	649	1	world	world	PROPN
gujaf-274	649	2	bank	bank	PROPN
gujaf-274	649	3	.	.	PUNCT
gujaf-274	650	1	(	(	PUNCT
gujaf-274	650	2	2020	2020	NUM
gujaf-274	650	3	)	)	PUNCT
gujaf-274	650	4	.	.	PUNCT
gujaf-274	651	1	global	global	ADJ
gujaf-274	651	2	gas	gas	NOUN
gujaf-274	651	3	flaring	flaring	NOUN
gujaf-274	651	4	tracker	tracker	NOUN
gujaf-274	651	5	report	report	NOUN
gujaf-274	651	6	.	.	PUNCT
gujaf-274	652	1	global	global	ADJ
gujaf-274	652	2	gas	gas	NOUN
gujaf-274	652	3	flaring	flaring	NOUN
gujaf-274	652	4	reduction	reduction	NOUN
gujaf-274	652	5	partnership	partnership	NOUN
gujaf-274	652	6	.	.	PUNCT
gujaf-274	653	1	washington	washington	PROPN
gujaf-274	653	2	,	,	PUNCT
gujaf-274	653	3	dc	dc	PROPN
gujaf-274	653	4	.	.	PROPN
gujaf-274	653	5	usa	usa	PROPN
gujaf-274	653	6	:	:	PUNCT
gujaf-274	653	7	world	world	PROPN
gujaf-274	653	8	bank	bank	PROPN
gujaf-274	653	9	publications	publication	NOUN
gujaf-274	653	10	yao	yao	PROPN
gujaf-274	653	11	,	,	PUNCT
gujaf-274	653	12	s.	s.	PROPN
gujaf-274	653	13	,	,	PUNCT
gujaf-274	653	14	wang	wang	PROPN
gujaf-274	653	15	,	,	PUNCT
gujaf-274	653	16	j.	j.	PROPN
gujaf-274	653	17	,	,	PUNCT
gujaf-274	653	18	&	&	CCONJ
gujaf-274	653	19	song	song	PROPN
gujaf-274	653	20	,	,	PUNCT
gujaf-274	653	21	l.	l.	PROPN
gujaf-274	653	22	(	(	PUNCT
gujaf-274	653	23	2011	2011	NUM
gujaf-274	653	24	)	)	PUNCT
gujaf-274	653	25	.	.	PUNCT
gujaf-274	654	1	determinants	determinant	NOUN
gujaf-274	654	2	of	of	ADP
gujaf-274	654	3	social	social	ADJ
gujaf-274	654	4	responsibility	responsibility	NOUN
gujaf-274	654	5	disclosure	disclosure	NOUN
gujaf-274	654	6	by	by	ADP
gujaf-274	654	7	chinese	chinese	ADJ
gujaf-274	654	8	firms	firm	NOUN
gujaf-274	654	9	.	.	PUNCT
gujaf-274	655	1	discussion	discussion	NOUN
gujaf-274	655	2	paper	paper	NOUN
gujaf-274	655	3	72	72	NUM
gujaf-274	655	4	.	.	PUNCT
gujaf-274	656	1	china	china	PROPN
gujaf-274	656	2	policy	policy	PROPN
gujaf-274	656	3	institute	institute	PROPN
gujaf-274	656	4	,	,	PUNCT
gujaf-274	656	5	the	the	DET
gujaf-274	656	6	university	university	PROPN
gujaf-274	656	7	of	of	ADP
gujaf-274	656	8	nottingham	nottingham	PROPN
gujaf-274	656	9	.	.	PROPN
gujaf-274	656	10	zemigała	zemigała	PROPN
gujaf-274	656	11	,	,	PUNCT
gujaf-274	656	12	m.	m.	NOUN
gujaf-274	656	13	(	(	PUNCT
gujaf-274	656	14	2019	2019	NUM
gujaf-274	656	15	)	)	PUNCT
gujaf-274	656	16	.	.	PUNCT
gujaf-274	657	1	tendencies	tendency	NOUN
gujaf-274	657	2	in	in	ADP
gujaf-274	657	3	research	research	NOUN
gujaf-274	657	4	on	on	ADP
gujaf-274	657	5	sustainable	sustainable	ADJ
gujaf-274	657	6	development	development	NOUN
gujaf-274	657	7	in	in	ADP
gujaf-274	657	8	management	management	NOUN
gujaf-274	657	9	sciences	sciences	PROPN
gujaf-274	657	10	.	.	PUNCT
gujaf-274	658	1	journal	journal	PROPN
gujaf-274	658	2	of	of	ADP
gujaf-274	658	3	cleaner	clean	ADJ
gujaf-274	658	4	production	production	NOUN
gujaf-274	658	5	,	,	PUNCT
gujaf-274	658	6	218	218	NUM
gujaf-274	658	7	,	,	PUNCT
gujaf-274	658	8	796–809	796–809	NUM
gujaf-274	658	9	.	.	PUNCT
gujaf-274	659	1	https://doi.org/10.1016/j.jclepro.2019.02	https://doi.org/10.1016/j.jclepro.2019.02	PROPN
gujaf-274	659	2	.	.	PUNCT
gujaf-274	660	1	009	009	NUM
gujaf-274	661	1	zhuang	zhuang	PROPN
gujaf-274	661	2	,	,	PUNCT
gujaf-274	661	3	y.	y.	PROPN
gujaf-274	661	4	,	,	PUNCT
gujaf-274	661	5	chang	chang	PROPN
gujaf-274	661	6	,	,	PUNCT
gujaf-274	661	7	x.	x.	PROPN
gujaf-274	661	8	,	,	PUNCT
gujaf-274	661	9	&	&	CCONJ
gujaf-274	661	10	lee	lee	PROPN
gujaf-274	661	11	,	,	PUNCT
gujaf-274	661	12	y.	y.	PROPN
gujaf-274	661	13	(	(	PUNCT
gujaf-274	661	14	2018	2018	NUM
gujaf-274	661	15	)	)	PUNCT
gujaf-274	661	16	.	.	PUNCT
gujaf-274	662	1	board	board	NOUN
gujaf-274	662	2	composition	composition	NOUN
gujaf-274	662	3	and	and	CCONJ
gujaf-274	662	4	corporate	corporate	ADJ
gujaf-274	662	5	social	social	ADJ
gujaf-274	662	6	responsibility	responsibility	NOUN
gujaf-274	662	7	performance	performance	NOUN
gujaf-274	662	8	:	:	PUNCT
gujaf-274	662	9	evidence	evidence	NOUN
gujaf-274	662	10	from	from	ADP
gujaf-274	662	11	chinese	chinese	ADJ
gujaf-274	662	12	public	public	ADJ
gujaf-274	662	13	firms	firm	NOUN
gujaf-274	662	14	.	.	PUNCT
gujaf-274	663	1	sustainability	sustainability	NOUN
gujaf-274	663	2	,	,	PUNCT
gujaf-274	663	3	10(8	10(8	NOUN
gujaf-274	663	4	)	)	PUNCT
gujaf-274	663	5	,	,	PUNCT
gujaf-274	663	6	1	1	NUM
gujaf-274	663	7	-	-	SYM
gujaf-274	663	8	12	12	NUM
gujaf-274	663	9	.	.	PUNCT
gujaf-274	663	10	available	available	ADJ
gujaf-274	663	11	at	at	ADP
gujaf-274	663	12	:	:	PUNCT
gujaf-274	663	13	https://doi.org/10.3390/su10082752	https://doi.org/10.3390/su10082752	X
gujaf-274	663	14	.	.	PUNCT
gujaf-274	663	15	https://doi.org/10.3390/su10082752	https://doi.org/10.3390/su10082752	X