id	sid	tid	token	lemma	pos
gujaf-288	1	1	gusau	gusau	PROPN
gujaf-288	1	2	journal	journal	NOUN
gujaf-288	1	3	of	of	ADP
gujaf-288	1	4	accounting	accounting	NOUN
gujaf-288	1	5	and	and	CCONJ
gujaf-288	1	6	finance	finance	NOUN
gujaf-288	1	7	(	(	PUNCT
gujaf-288	1	8	gujaf	gujaf	NOUN
gujaf-288	1	9	)	)	PUNCT
gujaf-288	1	10	vol	vol	NOUN
gujaf-288	1	11	.	.	NOUN
gujaf-288	2	1	5	5	NUM
gujaf-288	2	2	issue	issue	NOUN
gujaf-288	2	3	1	1	NUM
gujaf-288	2	4	,	,	PUNCT
gujaf-288	2	5	april	april	PROPN
gujaf-288	2	6	,	,	PUNCT
gujaf-288	2	7	2024	2024	NUM
gujaf-288	2	8	issn	issn	X
gujaf-288	2	9	:	:	PUNCT
gujaf-288	2	10	2756	2756	NUM
gujaf-288	2	11	-	-	PUNCT
gujaf-288	2	12	665x	665x	NOUN
gujaf-288	2	13	a	a	DET
gujaf-288	2	14	publication	publication	NOUN
gujaf-288	2	15	of	of	ADP
gujaf-288	2	16	department	department	NOUN
gujaf-288	2	17	of	of	ADP
gujaf-288	2	18	accounting	accounting	NOUN
gujaf-288	2	19	and	and	CCONJ
gujaf-288	2	20	finance	finance	NOUN
gujaf-288	2	21	,	,	PUNCT
gujaf-288	2	22	faculty	faculty	NOUN
gujaf-288	2	23	of	of	ADP
gujaf-288	2	24	management	management	NOUN
gujaf-288	2	25	and	and	CCONJ
gujaf-288	2	26	social	social	ADJ
gujaf-288	2	27	sciences	science	NOUN
gujaf-288	2	28	,	,	PUNCT
gujaf-288	2	29	federal	federal	ADJ
gujaf-288	2	30	university	university	NOUN
gujaf-288	2	31	gusau	gusau	NOUN
gujaf-288	2	32	,	,	PUNCT
gujaf-288	2	33	zamfara	zamfara	PROPN
gujaf-288	2	34	state	state	PROPN
gujaf-288	2	35	-nigeria	-nigeria	PROPN
gujaf-288	2	36	gusau	gusau	ADJ
gujaf-288	2	37	journal	journal	NOUN
gujaf-288	2	38	of	of	ADP
gujaf-288	2	39	accounting	accounting	NOUN
gujaf-288	2	40	and	and	CCONJ
gujaf-288	2	41	finance	finance	NOUN
gujaf-288	2	42	,	,	PUNCT
gujaf-288	2	43	vol	vol	NOUN
gujaf-288	2	44	.	.	PROPN
gujaf-288	2	45	5	5	NUM
gujaf-288	2	46	,	,	PUNCT
gujaf-288	2	47	issue	issue	NOUN
gujaf-288	2	48	1	1	NUM
gujaf-288	2	49	,	,	PUNCT
gujaf-288	2	50	april	april	PROPN
gujaf-288	2	51	,	,	PUNCT
gujaf-288	2	52	2024	2024	NUM
gujaf-288	2	53	ii	ii	NUM
gujaf-288	2	54	©	©	PROPN
gujaf-288	2	55	department	department	PROPN
gujaf-288	2	56	of	of	ADP
gujaf-288	2	57	accounting	accounting	NOUN
gujaf-288	2	58	and	and	CCONJ
gujaf-288	2	59	finance	finance	NOUN
gujaf-288	2	60	vol	vol	NOUN
gujaf-288	2	61	.	.	PUNCT
gujaf-288	2	62	5	5	NUM
gujaf-288	2	63	issue	issue	NOUN
gujaf-288	2	64	1	1	NUM
gujaf-288	2	65	april	april	PROPN
gujaf-288	2	66	,	,	PUNCT
gujaf-288	2	67	2024	2024	NUM
gujaf-288	2	68	issn	issn	X
gujaf-288	2	69	:	:	PUNCT
gujaf-288	2	70	2756	2756	NUM
gujaf-288	2	71	-	-	PUNCT
gujaf-288	2	72	665x	665x	NOUN
gujaf-288	2	73	a	a	DET
gujaf-288	2	74	publication	publication	NOUN
gujaf-288	2	75	of	of	ADP
gujaf-288	2	76	department	department	NOUN
gujaf-288	2	77	of	of	ADP
gujaf-288	2	78	accounting	accounting	NOUN
gujaf-288	2	79	and	and	CCONJ
gujaf-288	2	80	finance	finance	NOUN
gujaf-288	2	81	,	,	PUNCT
gujaf-288	2	82	faculty	faculty	NOUN
gujaf-288	2	83	of	of	ADP
gujaf-288	2	84	management	management	NOUN
gujaf-288	2	85	and	and	CCONJ
gujaf-288	2	86	social	social	ADJ
gujaf-288	2	87	sciences	science	NOUN
gujaf-288	2	88	,	,	PUNCT
gujaf-288	2	89	federal	federal	ADJ
gujaf-288	2	90	university	university	NOUN
gujaf-288	2	91	gusau	gusau	NOUN
gujaf-288	2	92	,	,	PUNCT
gujaf-288	2	93	zamfara	zamfara	PROPN
gujaf-288	2	94	state	state	NOUN
gujaf-288	2	95	-nigeria	-nigeria	PROPN
gujaf-288	2	96	all	all	DET
gujaf-288	2	97	rights	right	NOUN
gujaf-288	2	98	reserved	reserve	VERB
gujaf-288	2	99	except	except	SCONJ
gujaf-288	2	100	for	for	ADP
gujaf-288	2	101	academic	academic	ADJ
gujaf-288	2	102	purposes	purpose	NOUN
gujaf-288	2	103	no	no	DET
gujaf-288	2	104	part	part	NOUN
gujaf-288	2	105	or	or	CCONJ
gujaf-288	2	106	whole	whole	NOUN
gujaf-288	2	107	of	of	ADP
gujaf-288	2	108	this	this	DET
gujaf-288	2	109	publication	publication	NOUN
gujaf-288	2	110	is	be	AUX
gujaf-288	2	111	allowed	allow	VERB
gujaf-288	2	112	to	to	PART
gujaf-288	2	113	be	be	AUX
gujaf-288	2	114	reproduced	reproduce	VERB
gujaf-288	2	115	,	,	PUNCT
gujaf-288	2	116	stored	store	VERB
gujaf-288	2	117	in	in	ADP
gujaf-288	2	118	a	a	DET
gujaf-288	2	119	retrieval	retrieval	NOUN
gujaf-288	2	120	system	system	NOUN
gujaf-288	2	121	or	or	CCONJ
gujaf-288	2	122	transmitted	transmit	VERB
gujaf-288	2	123	in	in	ADP
gujaf-288	2	124	any	any	DET
gujaf-288	2	125	form	form	NOUN
gujaf-288	2	126	or	or	CCONJ
gujaf-288	2	127	by	by	ADP
gujaf-288	2	128	any	any	DET
gujaf-288	2	129	means	mean	NOUN
gujaf-288	2	130	be	be	AUX
gujaf-288	2	131	it	it	PRON
gujaf-288	2	132	mechanical	mechanical	ADJ
gujaf-288	2	133	,	,	PUNCT
gujaf-288	2	134	electrical	electrical	ADJ
gujaf-288	2	135	,	,	PUNCT
gujaf-288	2	136	photocopying	photocopying	NOUN
gujaf-288	2	137	,	,	PUNCT
gujaf-288	2	138	recording	recording	NOUN
gujaf-288	2	139	or	or	CCONJ
gujaf-288	2	140	otherwise	otherwise	ADV
gujaf-288	2	141	,	,	PUNCT
gujaf-288	2	142	without	without	ADP
gujaf-288	2	143	prior	prior	ADJ
gujaf-288	2	144	permission	permission	NOUN
gujaf-288	2	145	of	of	ADP
gujaf-288	2	146	the	the	DET
gujaf-288	2	147	copyright	copyright	NOUN
gujaf-288	2	148	owner	owner	NOUN
gujaf-288	2	149	.	.	PUNCT
gujaf-288	3	1	published	publish	VERB
gujaf-288	3	2	and	and	CCONJ
gujaf-288	3	3	printed	print	VERB
gujaf-288	3	4	by	by	ADP
gujaf-288	3	5	ahmadu	ahmadu	PROPN
gujaf-288	3	6	bello	bello	PROPN
gujaf-288	3	7	university	university	NOUN
gujaf-288	3	8	press	press	NOUN
gujaf-288	3	9	limited	limit	VERB
gujaf-288	3	10	,	,	PUNCT
gujaf-288	3	11	zaria	zaria	PROPN
gujaf-288	3	12	,	,	PUNCT
gujaf-288	3	13	kaduna	kaduna	PROPN
gujaf-288	3	14	state	state	PROPN
gujaf-288	3	15	,	,	PUNCT
gujaf-288	3	16	nigeria	nigeria	PROPN
gujaf-288	3	17	.	.	PUNCT
gujaf-288	4	1	tel	tel	ADP
gujaf-288	4	2	:	:	PUNCT
gujaf-288	4	3	08065949711	08065949711	NUM
gujaf-288	4	4	e	e	NOUN
gujaf-288	4	5	-	-	NOUN
gujaf-288	4	6	mail	mail	NOUN
gujaf-288	4	7	:	:	PUNCT
gujaf-288	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-288	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-288	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-288	5	1	website	website	NOUN
gujaf-288	5	2	:	:	PUNCT
gujaf-288	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-288	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-288	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-288	5	6	gusau	gusau	ADJ
gujaf-288	5	7	journal	journal	NOUN
gujaf-288	5	8	of	of	ADP
gujaf-288	5	9	accounting	accounting	NOUN
gujaf-288	5	10	and	and	CCONJ
gujaf-288	5	11	finance	finance	NOUN
gujaf-288	5	12	,	,	PUNCT
gujaf-288	5	13	vol	vol	NOUN
gujaf-288	5	14	.	.	PROPN
gujaf-288	5	15	5	5	NUM
gujaf-288	5	16	,	,	PUNCT
gujaf-288	5	17	issue	issue	NOUN
gujaf-288	5	18	1	1	NUM
gujaf-288	5	19	,	,	PUNCT
gujaf-288	5	20	april	april	PROPN
gujaf-288	5	21	,	,	PUNCT
gujaf-288	5	22	2024	2024	NUM
gujaf-288	5	23	iii	iii	NUM
gujaf-288	5	24	editorial	editorial	PROPN
gujaf-288	5	25	board	board	NOUN
gujaf-288	5	26	editor	editor	NOUN
gujaf-288	5	27	-	-	PUNCT
gujaf-288	5	28	in	in	ADP
gujaf-288	5	29	-	-	PUNCT
gujaf-288	5	30	chief	chief	NOUN
gujaf-288	5	31	:	:	PUNCT
gujaf-288	6	1	prof	prof	PROPN
gujaf-288	6	2	.	.	PUNCT
gujaf-288	6	3	shehu	shehu	PROPN
gujaf-288	6	4	usman	usman	PROPN
gujaf-288	6	5	hassan	hassan	PROPN
gujaf-288	6	6	department	department	PROPN
gujaf-288	6	7	of	of	ADP
gujaf-288	6	8	accounting	accounting	PROPN
gujaf-288	6	9	,	,	PUNCT
gujaf-288	6	10	federal	federal	ADJ
gujaf-288	6	11	university	university	PROPN
gujaf-288	6	12	of	of	ADP
gujaf-288	6	13	kashere	kashere	PROPN
gujaf-288	6	14	,	,	PUNCT
gujaf-288	6	15	gombe	gombe	ADJ
gujaf-288	6	16	state	state	NOUN
gujaf-288	6	17	.	.	PUNCT
gujaf-288	7	1	associate	associate	NOUN
gujaf-288	7	2	editor	editor	NOUN
gujaf-288	7	3	:	:	PUNCT
gujaf-288	7	4	dr	dr	PROPN
gujaf-288	7	5	.	.	PROPN
gujaf-288	7	6	muhammad	muhammad	PROPN
gujaf-288	7	7	mustapha	mustapha	PROPN
gujaf-288	7	8	bagudo	bagudo	PROPN
gujaf-288	7	9	department	department	PROPN
gujaf-288	7	10	of	of	ADP
gujaf-288	7	11	accounting	accounting	PROPN
gujaf-288	7	12	,	,	PUNCT
gujaf-288	7	13	ahmadu	ahmadu	PROPN
gujaf-288	7	14	bello	bello	PROPN
gujaf-288	7	15	university	university	PROPN
gujaf-288	7	16	zaria	zaria	PROPN
gujaf-288	7	17	,	,	PUNCT
gujaf-288	7	18	kaduna	kaduna	PROPN
gujaf-288	7	19	state	state	PROPN
gujaf-288	7	20	.	.	PUNCT
gujaf-288	8	1	managing	manage	VERB
gujaf-288	8	2	editor	editor	NOUN
gujaf-288	8	3	:	:	PUNCT
gujaf-288	8	4	umar	umar	PROPN
gujaf-288	8	5	farouk	farouk	PROPN
gujaf-288	8	6	abdulkarim	abdulkarim	PROPN
gujaf-288	8	7	department	department	PROPN
gujaf-288	8	8	of	of	ADP
gujaf-288	8	9	accounting	accounting	NOUN
gujaf-288	8	10	and	and	CCONJ
gujaf-288	8	11	finance	finance	NOUN
gujaf-288	8	12	,	,	PUNCT
gujaf-288	8	13	federal	federal	ADJ
gujaf-288	8	14	university	university	NOUN
gujaf-288	8	15	gusau	gusau	PROPN
gujaf-288	8	16	,	,	PUNCT
gujaf-288	8	17	zamfara	zamfara	PROPN
gujaf-288	8	18	state	state	PROPN
gujaf-288	8	19	.	.	PUNCT
gujaf-288	9	1	editorial	editorial	PROPN
gujaf-288	9	2	board	board	NOUN
gujaf-288	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-288	9	4	modu	modu	PROPN
gujaf-288	9	5	kumshe	kumshe	PROPN
gujaf-288	9	6	department	department	PROPN
gujaf-288	9	7	of	of	ADP
gujaf-288	9	8	accounting	accounting	PROPN
gujaf-288	9	9	,	,	PUNCT
gujaf-288	9	10	university	university	NOUN
gujaf-288	9	11	of	of	ADP
gujaf-288	9	12	maiduguri	maiduguri	PROPN
gujaf-288	9	13	,	,	PUNCT
gujaf-288	9	14	borno	borno	PROPN
gujaf-288	9	15	state	state	PROPN
gujaf-288	9	16	.	.	PUNCT
gujaf-288	10	1	prof	prof	PROPN
gujaf-288	10	2	ugochukwu	ugochukwu	PROPN
gujaf-288	10	3	c.	c.	PROPN
gujaf-288	10	4	nzewi	nzewi	VERB
gujaf-288	10	5	department	department	PROPN
gujaf-288	10	6	of	of	ADP
gujaf-288	10	7	accounting	accounting	PROPN
gujaf-288	10	8	,	,	PUNCT
gujaf-288	10	9	paul	paul	PROPN
gujaf-288	10	10	university	university	PROPN
gujaf-288	10	11	awka	awka	NOUN
gujaf-288	10	12	,	,	PUNCT
gujaf-288	10	13	anambra	anambra	PROPN
gujaf-288	10	14	state	state	PROPN
gujaf-288	10	15	.	.	PUNCT
gujaf-288	11	1	prof	prof	PROPN
gujaf-288	11	2	kabir	kabir	PROPN
gujaf-288	11	3	tahir	tahir	PROPN
gujaf-288	11	4	hamid	hamid	PROPN
gujaf-288	11	5	department	department	PROPN
gujaf-288	11	6	of	of	ADP
gujaf-288	11	7	accounting	accounting	PROPN
gujaf-288	11	8	,	,	PUNCT
gujaf-288	11	9	bayero	bayero	PROPN
gujaf-288	11	10	university	university	PROPN
gujaf-288	11	11	,	,	PUNCT
gujaf-288	11	12	kano	kano	PROPN
gujaf-288	11	13	,	,	PUNCT
gujaf-288	11	14	kano	kano	PROPN
gujaf-288	11	15	state	state	PROPN
gujaf-288	11	16	.	.	PUNCT
gujaf-288	12	1	prof	prof	PROPN
gujaf-288	12	2	.	.	PUNCT
gujaf-288	13	1	ekoja	ekoja	PROPN
gujaf-288	13	2	b.	b.	PROPN
gujaf-288	13	3	ekoja	ekoja	PROPN
gujaf-288	13	4	department	department	PROPN
gujaf-288	13	5	of	of	ADP
gujaf-288	13	6	accounting	accounting	PROPN
gujaf-288	13	7	,	,	PUNCT
gujaf-288	13	8	university	university	PROPN
gujaf-288	13	9	of	of	ADP
gujaf-288	13	10	jos	jos	PROPN
gujaf-288	13	11	.	.	PROPN
gujaf-288	13	12	prof	prof	PROPN
gujaf-288	13	13	.	.	PUNCT
gujaf-288	14	1	clifford	clifford	PROPN
gujaf-288	14	2	ofurum	ofurum	PROPN
gujaf-288	14	3	department	department	PROPN
gujaf-288	14	4	of	of	ADP
gujaf-288	14	5	accounting	accounting	PROPN
gujaf-288	14	6	,	,	PUNCT
gujaf-288	14	7	university	university	NOUN
gujaf-288	14	8	of	of	ADP
gujaf-288	14	9	portharcourt	portharcourt	PROPN
gujaf-288	14	10	,	,	PUNCT
gujaf-288	14	11	rivers	river	NOUN
gujaf-288	14	12	state	state	PROPN
gujaf-288	14	13	.	.	PUNCT
gujaf-288	15	1	prof	prof	PROPN
gujaf-288	15	2	.	.	PUNCT
gujaf-288	16	1	ahmad	ahmad	PROPN
gujaf-288	16	2	bello	bello	PROPN
gujaf-288	16	3	dogarawa	dogarawa	PROPN
gujaf-288	16	4	department	department	PROPN
gujaf-288	16	5	of	of	ADP
gujaf-288	16	6	accounting	accounting	NOUN
gujaf-288	16	7	,	,	PUNCT
gujaf-288	16	8	ahmadu	ahmadu	PROPN
gujaf-288	16	9	bello	bello	PROPN
gujaf-288	16	10	university	university	PROPN
gujaf-288	16	11	zaria	zaria	PROPN
gujaf-288	16	12	.	.	PUNCT
gujaf-288	17	1	prof	prof	PROPN
gujaf-288	17	2	.	.	PUNCT
gujaf-288	18	1	yusuf	yusuf	PROPN
gujaf-288	18	2	.	.	PUNCT
gujaf-288	19	1	b.	b.	PROPN
gujaf-288	19	2	rahman	rahman	PROPN
gujaf-288	19	3	department	department	PROPN
gujaf-288	19	4	of	of	ADP
gujaf-288	19	5	accounting	accounting	PROPN
gujaf-288	19	6	,	,	PUNCT
gujaf-288	19	7	lagos	lagos	NOUN
gujaf-288	19	8	state	state	PROPN
gujaf-288	19	9	university	university	PROPN
gujaf-288	19	10	,	,	PUNCT
gujaf-288	19	11	lagos	lagos	NOUN
gujaf-288	19	12	state	state	NOUN
gujaf-288	19	13	.	.	PUNCT
gujaf-288	20	1	gusau	gusau	PROPN
gujaf-288	20	2	journal	journal	PROPN
gujaf-288	20	3	of	of	ADP
gujaf-288	20	4	accounting	accounting	NOUN
gujaf-288	20	5	and	and	CCONJ
gujaf-288	20	6	finance	finance	NOUN
gujaf-288	20	7	,	,	PUNCT
gujaf-288	20	8	vol	vol	NOUN
gujaf-288	20	9	.	.	PROPN
gujaf-288	20	10	5	5	NUM
gujaf-288	20	11	,	,	PUNCT
gujaf-288	20	12	issue	issue	NOUN
gujaf-288	20	13	1	1	NUM
gujaf-288	20	14	,	,	PUNCT
gujaf-288	20	15	april	april	PROPN
gujaf-288	20	16	,	,	PUNCT
gujaf-288	20	17	2024	2024	NUM
gujaf-288	20	18	iv	iv	NUM
gujaf-288	20	19	prof	prof	NOUN
gujaf-288	20	20	.	.	PUNCT
gujaf-288	21	1	suleiman	suleiman	PROPN
gujaf-288	21	2	a.	a.	PROPN
gujaf-288	21	3	s.	s.	PROPN
gujaf-288	21	4	aruwa	aruwa	PROPN
gujaf-288	21	5	department	department	PROPN
gujaf-288	21	6	of	of	ADP
gujaf-288	21	7	accounting	accounting	PROPN
gujaf-288	21	8	,	,	PUNCT
gujaf-288	21	9	nasarawa	nasarawa	PROPN
gujaf-288	21	10	state	state	PROPN
gujaf-288	21	11	university	university	PROPN
gujaf-288	21	12	,	,	PUNCT
gujaf-288	21	13	keffi	keffi	PROPN
gujaf-288	21	14	,	,	PUNCT
gujaf-288	21	15	nasarawa	nasarawa	PROPN
gujaf-288	21	16	state	state	PROPN
gujaf-288	21	17	.	.	PUNCT
gujaf-288	22	1	prof	prof	PROPN
gujaf-288	22	2	.	.	PUNCT
gujaf-288	23	1	muhammad	muhammad	PROPN
gujaf-288	23	2	junaidu	junaidu	PROPN
gujaf-288	23	3	kurawa	kurawa	PROPN
gujaf-288	23	4	department	department	PROPN
gujaf-288	23	5	of	of	ADP
gujaf-288	23	6	accounting	accounting	PROPN
gujaf-288	23	7	,	,	PUNCT
gujaf-288	23	8	bayero	bayero	PROPN
gujaf-288	23	9	university	university	PROPN
gujaf-288	23	10	kano	kano	PROPN
gujaf-288	23	11	,	,	PUNCT
gujaf-288	23	12	kano	kano	PROPN
gujaf-288	23	13	state	state	PROPN
gujaf-288	23	14	.	.	PUNCT
gujaf-288	24	1	prof	prof	PROPN
gujaf-288	24	2	.	.	PUNCT
gujaf-288	25	1	muhammad	muhammad	PROPN
gujaf-288	25	2	habibu	habibu	ADJ
gujaf-288	25	3	sabari	sabari	PROPN
gujaf-288	25	4	department	department	PROPN
gujaf-288	25	5	of	of	ADP
gujaf-288	25	6	accounting	accounting	NOUN
gujaf-288	25	7	,	,	PUNCT
gujaf-288	25	8	ahmadu	ahmadu	PROPN
gujaf-288	25	9	bello	bello	PROPN
gujaf-288	25	10	university	university	PROPN
gujaf-288	25	11	,	,	PUNCT
gujaf-288	25	12	zaria	zaria	PROPN
gujaf-288	25	13	.	.	PUNCT
gujaf-288	25	14	prof	prof	PROPN
gujaf-288	25	15	.	.	PUNCT
gujaf-288	26	1	okpanachi	okpanachi	PROPN
gujaf-288	26	2	joshua	joshua	PROPN
gujaf-288	26	3	department	department	PROPN
gujaf-288	26	4	of	of	ADP
gujaf-288	26	5	accounting	accounting	NOUN
gujaf-288	26	6	and	and	CCONJ
gujaf-288	26	7	management	management	NOUN
gujaf-288	26	8	,	,	PUNCT
gujaf-288	26	9	nigerian	nigerian	ADJ
gujaf-288	26	10	defence	defence	PROPN
gujaf-288	26	11	academy	academy	PROPN
gujaf-288	26	12	,	,	PUNCT
gujaf-288	26	13	kaduna	kaduna	PROPN
gujaf-288	26	14	.	.	PROPN
gujaf-288	26	15	prof	prof	PROPN
gujaf-288	26	16	.	.	PUNCT
gujaf-288	27	1	hassan	hassan	PROPN
gujaf-288	27	2	ibrahim	ibrahim	PROPN
gujaf-288	27	3	department	department	PROPN
gujaf-288	27	4	of	of	ADP
gujaf-288	27	5	accounting	accounting	PROPN
gujaf-288	27	6	,	,	PUNCT
gujaf-288	27	7	ibb	ibb	NOUN
gujaf-288	27	8	university	university	NOUN
gujaf-288	27	9	,	,	PUNCT
gujaf-288	27	10	lapai	lapai	NOUN
gujaf-288	27	11	,	,	PUNCT
gujaf-288	27	12	niger	niger	NOUN
gujaf-288	27	13	state	state	NOUN
gujaf-288	27	14	.	.	PUNCT
gujaf-288	28	1	prof	prof	PROPN
gujaf-288	28	2	.	.	PUNCT
gujaf-288	29	1	ifeoma	ifeoma	PROPN
gujaf-288	29	2	mary	mary	PROPN
gujaf-288	29	3	okwo	okwo	PROPN
gujaf-288	29	4	department	department	PROPN
gujaf-288	29	5	of	of	ADP
gujaf-288	29	6	accounting	accounting	PROPN
gujaf-288	29	7	,	,	PUNCT
gujaf-288	29	8	enugu	enugu	PROPN
gujaf-288	29	9	state	state	PROPN
gujaf-288	29	10	university	university	PROPN
gujaf-288	29	11	of	of	ADP
gujaf-288	29	12	science	science	NOUN
gujaf-288	29	13	and	and	CCONJ
gujaf-288	29	14	technology	technology	NOUN
gujaf-288	29	15	,	,	PUNCT
gujaf-288	29	16	enugu	enugu	PROPN
gujaf-288	29	17	state	state	PROPN
gujaf-288	29	18	.	.	PUNCT
gujaf-288	30	1	prof	prof	PROPN
gujaf-288	30	2	.	.	PROPN
gujaf-288	31	1	aminu	aminu	PROPN
gujaf-288	31	2	isah	isah	PROPN
gujaf-288	31	3	department	department	PROPN
gujaf-288	31	4	of	of	ADP
gujaf-288	31	5	accounting	accounting	PROPN
gujaf-288	31	6	,	,	PUNCT
gujaf-288	31	7	bayero	bayero	PROPN
gujaf-288	31	8	university	university	PROPN
gujaf-288	31	9	,	,	PUNCT
gujaf-288	31	10	kano	kano	PROPN
gujaf-288	31	11	,	,	PUNCT
gujaf-288	31	12	kano	kano	PROPN
gujaf-288	31	13	state	state	PROPN
gujaf-288	31	14	.	.	PUNCT
gujaf-288	32	1	prof	prof	PROPN
gujaf-288	32	2	.	.	PUNCT
gujaf-288	33	1	ahmadu	ahmadu	PROPN
gujaf-288	33	2	bello	bello	PROPN
gujaf-288	33	3	department	department	PROPN
gujaf-288	33	4	of	of	ADP
gujaf-288	33	5	accounting	accounting	NOUN
gujaf-288	33	6	,	,	PUNCT
gujaf-288	33	7	ahmadu	ahmadu	PROPN
gujaf-288	33	8	bello	bello	PROPN
gujaf-288	33	9	university	university	PROPN
gujaf-288	33	10	,	,	PUNCT
gujaf-288	33	11	zaria	zaria	PROPN
gujaf-288	33	12	.	.	PUNCT
gujaf-288	34	1	prof	prof	PROPN
gujaf-288	34	2	.	.	PUNCT
gujaf-288	35	1	musa	musa	PROPN
gujaf-288	35	2	yelwa	yelwa	PROPN
gujaf-288	35	3	abubakar	abubakar	PROPN
gujaf-288	35	4	department	department	PROPN
gujaf-288	35	5	of	of	ADP
gujaf-288	35	6	accounting	accounting	PROPN
gujaf-288	35	7	,	,	PUNCT
gujaf-288	35	8	usmanu	usmanu	PROPN
gujaf-288	35	9	danfodiyo	danfodiyo	PROPN
gujaf-288	35	10	university	university	PROPN
gujaf-288	35	11	,	,	PUNCT
gujaf-288	35	12	sokoto	sokoto	PROPN
gujaf-288	35	13	state	state	PROPN
gujaf-288	35	14	.	.	PUNCT
gujaf-288	36	1	prof	prof	PROPN
gujaf-288	36	2	.	.	PUNCT
gujaf-288	37	1	salisu	salisu	PROPN
gujaf-288	37	2	abubakar	abubakar	PROPN
gujaf-288	37	3	department	department	PROPN
gujaf-288	37	4	of	of	ADP
gujaf-288	37	5	accounting	accounting	NOUN
gujaf-288	37	6	,	,	PUNCT
gujaf-288	37	7	ahmadu	ahmadu	PROPN
gujaf-288	37	8	bello	bello	PROPN
gujaf-288	37	9	university	university	PROPN
gujaf-288	37	10	zaria	zaria	PROPN
gujaf-288	37	11	,	,	PUNCT
gujaf-288	37	12	kaduna	kaduna	PROPN
gujaf-288	37	13	state	state	PROPN
gujaf-288	37	14	.	.	PUNCT
gujaf-288	38	1	prof	prof	PROPN
gujaf-288	38	2	.	.	PUNCT
gujaf-288	39	1	sunusi	sunusi	PROPN
gujaf-288	39	2	sa'ad	sa'ad	PROPN
gujaf-288	39	3	ahmad	ahmad	PROPN
gujaf-288	39	4	department	department	PROPN
gujaf-288	39	5	of	of	ADP
gujaf-288	39	6	accounting	accounting	PROPN
gujaf-288	39	7	,	,	PUNCT
gujaf-288	39	8	federal	federal	ADJ
gujaf-288	39	9	university	university	NOUN
gujaf-288	39	10	dutse	dutse	NOUN
gujaf-288	39	11	,	,	PUNCT
gujaf-288	39	12	jigawa	jigawa	PROPN
gujaf-288	39	13	state	state	PROPN
gujaf-288	39	14	.	.	PUNCT
gujaf-288	40	1	prof	prof	PROPN
gujaf-288	40	2	.	.	PUNCT
gujaf-288	41	1	isaq	isaq	PROPN
gujaf-288	41	2	alhaji	alhaji	PROPN
gujaf-288	41	3	samaila	samaila	PROPN
gujaf-288	41	4	department	department	PROPN
gujaf-288	41	5	of	of	ADP
gujaf-288	41	6	accounting	accounting	PROPN
gujaf-288	41	7	,	,	PUNCT
gujaf-288	41	8	bayero	bayero	PROPN
gujaf-288	41	9	university	university	NOUN
gujaf-288	41	10	,	,	PUNCT
gujaf-288	41	11	kano	kano	PROPN
gujaf-288	41	12	state	state	PROPN
gujaf-288	41	13	.	.	PUNCT
gujaf-288	42	1	gusau	gusau	PROPN
gujaf-288	42	2	journal	journal	PROPN
gujaf-288	42	3	of	of	ADP
gujaf-288	42	4	accounting	accounting	NOUN
gujaf-288	42	5	and	and	CCONJ
gujaf-288	42	6	finance	finance	NOUN
gujaf-288	42	7	,	,	PUNCT
gujaf-288	42	8	vol	vol	NOUN
gujaf-288	42	9	.	.	PROPN
gujaf-288	42	10	5	5	NUM
gujaf-288	42	11	,	,	PUNCT
gujaf-288	42	12	issue	issue	NOUN
gujaf-288	42	13	1	1	NUM
gujaf-288	42	14	,	,	PUNCT
gujaf-288	42	15	april	april	PROPN
gujaf-288	42	16	,	,	PUNCT
gujaf-288	42	17	2024	2024	NUM
gujaf-288	42	18	v	v	ADP
gujaf-288	42	19	dr	dr	PROPN
gujaf-288	42	20	.	.	PROPN
gujaf-288	42	21	fatima	fatima	PROPN
gujaf-288	42	22	alfa	alfa	PROPN
gujaf-288	42	23	department	department	PROPN
gujaf-288	42	24	of	of	ADP
gujaf-288	42	25	accounting	accounting	PROPN
gujaf-288	42	26	,	,	PUNCT
gujaf-288	42	27	university	university	NOUN
gujaf-288	42	28	of	of	ADP
gujaf-288	42	29	maiduguri	maiduguri	PROPN
gujaf-288	42	30	,	,	PUNCT
gujaf-288	42	31	borno	borno	PROPN
gujaf-288	42	32	state	state	PROPN
gujaf-288	42	33	.	.	PUNCT
gujaf-288	43	1	dr	dr	PROPN
gujaf-288	43	2	.	.	PROPN
gujaf-288	43	3	nasiru	nasiru	PROPN
gujaf-288	43	4	a.	a.	PROPN
gujaf-288	43	5	ka’oje	ka’oje	PROPN
gujaf-288	43	6	department	department	PROPN
gujaf-288	43	7	of	of	ADP
gujaf-288	43	8	accounting	accounting	PROPN
gujaf-288	43	9	,	,	PUNCT
gujaf-288	43	10	usmanu	usmanu	PROPN
gujaf-288	43	11	danfodiyo	danfodiyo	PROPN
gujaf-288	43	12	university	university	PROPN
gujaf-288	43	13	sokoto	sokoto	PROPN
gujaf-288	43	14	state	state	PROPN
gujaf-288	43	15	.	.	PUNCT
gujaf-288	44	1	dr	dr	PROPN
gujaf-288	44	2	.	.	PROPN
gujaf-288	44	3	aminu	aminu	PROPN
gujaf-288	44	4	abdullahi	abdullahi	PROPN
gujaf-288	44	5	department	department	PROPN
gujaf-288	44	6	of	of	ADP
gujaf-288	44	7	accounting	accounting	PROPN
gujaf-288	44	8	,	,	PUNCT
gujaf-288	44	9	usmanu	usmanu	PROPN
gujaf-288	44	10	danfodiyo	danfodiyo	PROPN
gujaf-288	44	11	university	university	PROPN
gujaf-288	44	12	sokoto	sokoto	PROPN
gujaf-288	44	13	,	,	PUNCT
gujaf-288	44	14	state	state	PROPN
gujaf-288	44	15	.	.	PUNCT
gujaf-288	45	1	dr	dr	PROPN
gujaf-288	45	2	.	.	PROPN
gujaf-288	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-288	45	4	yahaya	yahaya	PROPN
gujaf-288	45	5	department	department	PROPN
gujaf-288	45	6	of	of	ADP
gujaf-288	45	7	accounting	accounting	PROPN
gujaf-288	45	8	,	,	PUNCT
gujaf-288	45	9	nigerian	nigerian	ADJ
gujaf-288	45	10	defence	defence	PROPN
gujaf-288	45	11	academy	academy	PROPN
gujaf-288	45	12	,	,	PUNCT
gujaf-288	45	13	kaduna	kaduna	PROPN
gujaf-288	45	14	state	state	PROPN
gujaf-288	45	15	.	.	PUNCT
gujaf-288	46	1	dr	dr	PROPN
gujaf-288	46	2	.	.	PROPN
gujaf-288	46	3	saidu	saidu	PROPN
gujaf-288	46	4	adamu	adamu	PROPN
gujaf-288	46	5	department	department	PROPN
gujaf-288	46	6	of	of	ADP
gujaf-288	46	7	accounting	accounting	PROPN
gujaf-288	46	8	,	,	PUNCT
gujaf-288	46	9	federal	federal	ADJ
gujaf-288	46	10	university	university	PROPN
gujaf-288	46	11	of	of	ADP
gujaf-288	46	12	kashere	kashere	PROPN
gujaf-288	46	13	,	,	PUNCT
gujaf-288	46	14	gombe	gombe	ADJ
gujaf-288	46	15	state	state	NOUN
gujaf-288	46	16	.	.	PUNCT
gujaf-288	47	1	dr	dr	PROPN
gujaf-288	47	2	.	.	PROPN
gujaf-288	47	3	nasiru	nasiru	PROPN
gujaf-288	47	4	yunusa	yunusa	PROPN
gujaf-288	47	5	department	department	PROPN
gujaf-288	47	6	of	of	ADP
gujaf-288	47	7	accounting	accounting	NOUN
gujaf-288	47	8	,	,	PUNCT
gujaf-288	47	9	ahmadu	ahmadu	PROPN
gujaf-288	47	10	bello	bello	PROPN
gujaf-288	47	11	university	university	PROPN
gujaf-288	47	12	zaria	zaria	PROPN
gujaf-288	47	13	.	.	PUNCT
gujaf-288	48	1	dr	dr	PROPN
gujaf-288	48	2	.	.	PROPN
gujaf-288	48	3	aisha	aisha	PROPN
gujaf-288	48	4	nuhu	nuhu	PROPN
gujaf-288	48	5	muhammad	muhammad	PROPN
gujaf-288	48	6	department	department	PROPN
gujaf-288	48	7	of	of	ADP
gujaf-288	48	8	accounting	accounting	PROPN
gujaf-288	48	9	,	,	PUNCT
gujaf-288	48	10	ahmadu	ahmadu	PROPN
gujaf-288	48	11	bello	bello	PROPN
gujaf-288	48	12	university	university	PROPN
gujaf-288	48	13	zaria	zaria	PROPN
gujaf-288	48	14	.	.	PUNCT
gujaf-288	49	1	dr	dr	PROPN
gujaf-288	49	2	.	.	PROPN
gujaf-288	49	3	lawal	lawal	PROPN
gujaf-288	49	4	muhammad	muhammad	PROPN
gujaf-288	49	5	department	department	PROPN
gujaf-288	49	6	of	of	ADP
gujaf-288	49	7	accounting	accounting	PROPN
gujaf-288	49	8	,	,	PUNCT
gujaf-288	49	9	ahmadu	ahmadu	PROPN
gujaf-288	49	10	bello	bello	PROPN
gujaf-288	49	11	university	university	PROPN
gujaf-288	49	12	zaria	zaria	PROPN
gujaf-288	49	13	.	.	PUNCT
gujaf-288	50	1	dr	dr	PROPN
gujaf-288	50	2	.	.	PROPN
gujaf-288	50	3	farouk	farouk	PROPN
gujaf-288	50	4	adeza	adeza	PROPN
gujaf-288	50	5	school	school	NOUN
gujaf-288	50	6	of	of	ADP
gujaf-288	50	7	business	business	NOUN
gujaf-288	50	8	and	and	CCONJ
gujaf-288	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-288	50	10	,	,	PUNCT
gujaf-288	50	11	american	american	PROPN
gujaf-288	50	12	university	university	PROPN
gujaf-288	50	13	of	of	ADP
gujaf-288	50	14	nigeria	nigeria	PROPN
gujaf-288	50	15	,	,	PUNCT
gujaf-288	50	16	yola	yola	PROPN
gujaf-288	50	17	.	.	PUNCT
gujaf-288	51	1	dr	dr	PROPN
gujaf-288	51	2	.	.	PROPN
gujaf-288	51	3	bashir	bashir	PROPN
gujaf-288	51	4	umar	umar	PROPN
gujaf-288	51	5	farouk	farouk	PROPN
gujaf-288	51	6	department	department	PROPN
gujaf-288	51	7	of	of	ADP
gujaf-288	51	8	economics	economic	NOUN
gujaf-288	51	9	,	,	PUNCT
gujaf-288	51	10	federal	federal	ADJ
gujaf-288	51	11	university	university	NOUN
gujaf-288	51	12	gusau	gusau	PROPN
gujaf-288	51	13	,	,	PUNCT
gujaf-288	51	14	zamfara	zamfara	PROPN
gujaf-288	51	15	state	state	PROPN
gujaf-288	51	16	.	.	PUNCT
gujaf-288	52	1	dr	dr	PROPN
gujaf-288	52	2	emmanuel	emmanuel	PROPN
gujaf-288	52	3	omokhuale	omokhuale	PROPN
gujaf-288	52	4	department	department	PROPN
gujaf-288	52	5	of	of	ADP
gujaf-288	52	6	mathematics	mathematics	PROPN
gujaf-288	52	7	,	,	PUNCT
gujaf-288	52	8	federal	federal	ADJ
gujaf-288	52	9	university	university	NOUN
gujaf-288	52	10	gusau	gusau	NOUN
gujaf-288	52	11	,	,	PUNCT
gujaf-288	52	12	zamfara	zamfara	PROPN
gujaf-288	52	13	.	.	PUNCT
gujaf-288	53	1	state	state	PROPN
gujaf-288	53	2	gusau	gusau	PROPN
gujaf-288	53	3	journal	journal	PROPN
gujaf-288	53	4	of	of	ADP
gujaf-288	53	5	accounting	accounting	NOUN
gujaf-288	53	6	and	and	CCONJ
gujaf-288	53	7	finance	finance	NOUN
gujaf-288	53	8	,	,	PUNCT
gujaf-288	53	9	vol	vol	NOUN
gujaf-288	53	10	.	.	PROPN
gujaf-288	53	11	5	5	NUM
gujaf-288	53	12	,	,	PUNCT
gujaf-288	53	13	issue	issue	NOUN
gujaf-288	53	14	1	1	NUM
gujaf-288	53	15	,	,	PUNCT
gujaf-288	53	16	april	april	PROPN
gujaf-288	53	17	,	,	PUNCT
gujaf-288	53	18	2024	2024	NUM
gujaf-288	53	19	vi	vi	PROPN
gujaf-288	53	20	advisory	advisory	NOUN
gujaf-288	53	21	board	board	NOUN
gujaf-288	53	22	members	member	NOUN
gujaf-288	53	23	prof	prof	PROPN
gujaf-288	53	24	.	.	PUNCT
gujaf-288	54	1	kabiru	kabiru	PROPN
gujaf-288	54	2	isah	isah	PROPN
gujaf-288	54	3	dandago	dandago	PROPN
gujaf-288	54	4	,	,	PUNCT
gujaf-288	54	5	bayero	bayero	PROPN
gujaf-288	54	6	university	university	PROPN
gujaf-288	54	7	kano	kano	PROPN
gujaf-288	54	8	,	,	PUNCT
gujaf-288	54	9	kano	kano	PROPN
gujaf-288	54	10	state	state	PROPN
gujaf-288	54	11	.	.	PUNCT
gujaf-288	55	1	prof	prof	PROPN
gujaf-288	55	2	a	a	DET
gujaf-288	55	3	m	m	NOUN
gujaf-288	55	4	bashir	bashir	NOUN
gujaf-288	55	5	,	,	PUNCT
gujaf-288	55	6	usmanu	usmanu	PROPN
gujaf-288	55	7	danfodiyo	danfodiyo	PROPN
gujaf-288	55	8	university	university	PROPN
gujaf-288	55	9	sokoto	sokoto	PROPN
gujaf-288	55	10	,	,	PUNCT
gujaf-288	55	11	sokoto	sokoto	PROPN
gujaf-288	55	12	state	state	PROPN
gujaf-288	55	13	.	.	PUNCT
gujaf-288	56	1	prof	prof	PROPN
gujaf-288	56	2	.	.	PUNCT
gujaf-288	57	1	muhammad	muhammad	PROPN
gujaf-288	57	2	tanko	tanko	PROPN
gujaf-288	57	3	,	,	PUNCT
gujaf-288	57	4	kaduna	kaduna	PROPN
gujaf-288	57	5	state	state	PROPN
gujaf-288	57	6	university	university	PROPN
gujaf-288	57	7	,	,	PUNCT
gujaf-288	57	8	kaduna	kaduna	PROPN
gujaf-288	57	9	.	.	PROPN
gujaf-288	57	10	prof	prof	PROPN
gujaf-288	57	11	.	.	PUNCT
gujaf-288	57	12	bayero	bayero	PROPN
gujaf-288	58	1	a	a	DET
gujaf-288	58	2	m	m	NOUN
gujaf-288	58	3	sabir	sabir	NOUN
gujaf-288	58	4	,	,	PUNCT
gujaf-288	58	5	usmanu	usmanu	PROPN
gujaf-288	58	6	danfodiyo	danfodiyo	PROPN
gujaf-288	58	7	university	university	PROPN
gujaf-288	58	8	sokoto	sokoto	PROPN
gujaf-288	58	9	,	,	PUNCT
gujaf-288	58	10	sokoto	sokoto	PROPN
gujaf-288	58	11	state	state	PROPN
gujaf-288	58	12	.	.	PUNCT
gujaf-288	59	1	prof	prof	PROPN
gujaf-288	59	2	.	.	PUNCT
gujaf-288	60	1	aliyu	aliyu	PROPN
gujaf-288	60	2	sulaiman	sulaiman	PROPN
gujaf-288	60	3	kantudu	kantudu	PROPN
gujaf-288	60	4	,	,	PUNCT
gujaf-288	60	5	bayero	bayero	PROPN
gujaf-288	60	6	university	university	PROPN
gujaf-288	60	7	kano	kano	PROPN
gujaf-288	60	8	,	,	PUNCT
gujaf-288	60	9	kano	kano	PROPN
gujaf-288	60	10	state	state	PROPN
gujaf-288	60	11	.	.	PUNCT
gujaf-288	61	1	editorial	editorial	PROPN
gujaf-288	61	2	secretary	secretary	PROPN
gujaf-288	61	3	yazid	yazid	PROPN
gujaf-288	61	4	kabir	kabir	PROPN
gujaf-288	61	5	ibrahim	ibrahim	PROPN
gujaf-288	61	6	department	department	PROPN
gujaf-288	61	7	of	of	ADP
gujaf-288	61	8	accounting	accounting	NOUN
gujaf-288	61	9	and	and	CCONJ
gujaf-288	61	10	finance	finance	NOUN
gujaf-288	61	11	,	,	PUNCT
gujaf-288	61	12	federal	federal	ADJ
gujaf-288	61	13	university	university	NOUN
gujaf-288	61	14	gusau	gusau	PROPN
gujaf-288	61	15	,	,	PUNCT
gujaf-288	61	16	zamfara	zamfara	PROPN
gujaf-288	61	17	state	state	PROPN
gujaf-288	61	18	.	.	PUNCT
gujaf-288	62	1	gusau	gusau	PROPN
gujaf-288	62	2	journal	journal	PROPN
gujaf-288	62	3	of	of	ADP
gujaf-288	62	4	accounting	accounting	NOUN
gujaf-288	62	5	and	and	CCONJ
gujaf-288	62	6	finance	finance	NOUN
gujaf-288	62	7	,	,	PUNCT
gujaf-288	62	8	vol	vol	NOUN
gujaf-288	62	9	.	.	PROPN
gujaf-288	62	10	5	5	NUM
gujaf-288	62	11	,	,	PUNCT
gujaf-288	62	12	issue	issue	NOUN
gujaf-288	62	13	1	1	NUM
gujaf-288	62	14	,	,	PUNCT
gujaf-288	62	15	april	april	PROPN
gujaf-288	62	16	,	,	PUNCT
gujaf-288	62	17	2024	2024	NUM
gujaf-288	62	18	vii	vii	NOUN
gujaf-288	62	19	call	call	NOUN
gujaf-288	62	20	for	for	ADP
gujaf-288	62	21	papers	paper	NOUN
gujaf-288	62	22	the	the	DET
gujaf-288	62	23	editorial	editorial	ADJ
gujaf-288	62	24	board	board	NOUN
gujaf-288	62	25	of	of	ADP
gujaf-288	62	26	gusau	gusau	PROPN
gujaf-288	62	27	journal	journal	PROPN
gujaf-288	62	28	of	of	ADP
gujaf-288	62	29	accounting	accounting	NOUN
gujaf-288	62	30	and	and	CCONJ
gujaf-288	62	31	finance	finance	NOUN
gujaf-288	62	32	(	(	PUNCT
gujaf-288	62	33	gujaf	gujaf	NOUN
gujaf-288	62	34	)	)	PUNCT
gujaf-288	62	35	is	be	AUX
gujaf-288	62	36	hereby	hereby	ADV
gujaf-288	62	37	inviting	invite	VERB
gujaf-288	62	38	authors	author	NOUN
gujaf-288	62	39	to	to	PART
gujaf-288	62	40	submit	submit	VERB
gujaf-288	62	41	their	their	PRON
gujaf-288	62	42	unpublished	unpublished	ADJ
gujaf-288	62	43	manuscript	manuscript	NOUN
gujaf-288	62	44	for	for	ADP
gujaf-288	62	45	publication	publication	NOUN
gujaf-288	62	46	.	.	PUNCT
gujaf-288	63	1	the	the	DET
gujaf-288	63	2	journal	journal	NOUN
gujaf-288	63	3	is	be	AUX
gujaf-288	63	4	published	publish	VERB
gujaf-288	63	5	in	in	ADP
gujaf-288	63	6	two	two	NUM
gujaf-288	63	7	issues	issue	NOUN
gujaf-288	63	8	of	of	ADP
gujaf-288	63	9	april	april	PROPN
gujaf-288	63	10	and	and	CCONJ
gujaf-288	63	11	october	october	PROPN
gujaf-288	63	12	annually	annually	ADV
gujaf-288	63	13	.	.	PUNCT
gujaf-288	64	1	gujaf	gujaf	NOUN
gujaf-288	64	2	is	be	AUX
gujaf-288	64	3	a	a	DET
gujaf-288	64	4	double	double	ADJ
gujaf-288	64	5	-	-	PUNCT
gujaf-288	64	6	blind	blind	ADJ
gujaf-288	64	7	peer	peer	NOUN
gujaf-288	64	8	reviewed	review	VERB
gujaf-288	64	9	journal	journal	NOUN
gujaf-288	64	10	published	publish	VERB
gujaf-288	64	11	by	by	ADP
gujaf-288	64	12	the	the	DET
gujaf-288	64	13	department	department	NOUN
gujaf-288	64	14	of	of	ADP
gujaf-288	64	15	accounting	accounting	NOUN
gujaf-288	64	16	and	and	CCONJ
gujaf-288	64	17	finance	finance	NOUN
gujaf-288	64	18	,	,	PUNCT
gujaf-288	64	19	faculty	faculty	NOUN
gujaf-288	64	20	of	of	ADP
gujaf-288	64	21	management	management	NOUN
gujaf-288	64	22	and	and	CCONJ
gujaf-288	64	23	social	social	ADJ
gujaf-288	64	24	sciences	science	NOUN
gujaf-288	64	25	,	,	PUNCT
gujaf-288	64	26	federal	federal	ADJ
gujaf-288	64	27	university	university	NOUN
gujaf-288	64	28	gusau	gusau	NOUN
gujaf-288	64	29	,	,	PUNCT
gujaf-288	64	30	zamfara	zamfara	PROPN
gujaf-288	64	31	state	state	PROPN
gujaf-288	64	32	nigeria	nigeria	PROPN
gujaf-288	64	33	the	the	DET
gujaf-288	64	34	journal	journal	PROPN
gujaf-288	64	35	accepts	accept	VERB
gujaf-288	64	36	papers	paper	NOUN
gujaf-288	64	37	in	in	ADP
gujaf-288	64	38	all	all	DET
gujaf-288	64	39	areas	area	NOUN
gujaf-288	64	40	of	of	ADP
gujaf-288	64	41	accounting	accounting	NOUN
gujaf-288	64	42	and	and	CCONJ
gujaf-288	64	43	finance	finance	NOUN
gujaf-288	64	44	for	for	ADP
gujaf-288	64	45	publication	publication	NOUN
gujaf-288	64	46	which	which	PRON
gujaf-288	64	47	include	include	VERB
gujaf-288	64	48	:	:	PUNCT
gujaf-288	64	49	accounting	accounting	NOUN
gujaf-288	64	50	standards	standard	NOUN
gujaf-288	64	51	,	,	PUNCT
gujaf-288	64	52	accounting	account	VERB
gujaf-288	64	53	information	information	NOUN
gujaf-288	64	54	system	system	NOUN
gujaf-288	64	55	,	,	PUNCT
gujaf-288	64	56	financial	financial	ADJ
gujaf-288	64	57	reporting	reporting	NOUN
gujaf-288	64	58	,	,	PUNCT
gujaf-288	64	59	earnings	earning	NOUN
gujaf-288	64	60	management	management	NOUN
gujaf-288	64	61	,	,	PUNCT
gujaf-288	64	62	,	,	PUNCT
gujaf-288	64	63	auditing	auditing	NOUN
gujaf-288	64	64	and	and	CCONJ
gujaf-288	64	65	investigation	investigation	NOUN
gujaf-288	64	66	,	,	PUNCT
gujaf-288	64	67	auditing	auditing	NOUN
gujaf-288	64	68	and	and	CCONJ
gujaf-288	64	69	standards	standard	NOUN
gujaf-288	64	70	,	,	PUNCT
gujaf-288	64	71	public	public	ADJ
gujaf-288	64	72	sector	sector	NOUN
gujaf-288	64	73	accounting	accounting	NOUN
gujaf-288	64	74	and	and	CCONJ
gujaf-288	64	75	auditing	auditing	NOUN
gujaf-288	64	76	,	,	PUNCT
gujaf-288	64	77	taxation	taxation	NOUN
gujaf-288	64	78	and	and	CCONJ
gujaf-288	64	79	revenue	revenue	NOUN
gujaf-288	64	80	administration	administration	NOUN
gujaf-288	64	81	,	,	PUNCT
gujaf-288	64	82	corporate	corporate	ADJ
gujaf-288	64	83	governance	governance	NOUN
gujaf-288	64	84	issues	issue	NOUN
gujaf-288	64	85	,	,	PUNCT
gujaf-288	64	86	corporate	corporate	ADJ
gujaf-288	64	87	social	social	ADJ
gujaf-288	64	88	responsibility	responsibility	NOUN
gujaf-288	64	89	,	,	PUNCT
gujaf-288	64	90	sustainability	sustainability	NOUN
gujaf-288	64	91	and	and	CCONJ
gujaf-288	64	92	environmental	environmental	ADJ
gujaf-288	64	93	reporting	reporting	NOUN
gujaf-288	64	94	issue	issue	NOUN
gujaf-288	64	95	,	,	PUNCT
gujaf-288	64	96	information	information	NOUN
gujaf-288	64	97	and	and	CCONJ
gujaf-288	64	98	communication	communication	NOUN
gujaf-288	64	99	technology	technology	NOUN
gujaf-288	64	100	issues	issue	NOUN
gujaf-288	64	101	,	,	PUNCT
gujaf-288	64	102	bankruptcy	bankruptcy	NOUN
gujaf-288	64	103	prediction	prediction	NOUN
gujaf-288	64	104	,	,	PUNCT
gujaf-288	64	105	corporate	corporate	ADJ
gujaf-288	64	106	finance	finance	NOUN
gujaf-288	64	107	,	,	PUNCT
gujaf-288	64	108	personal	personal	ADJ
gujaf-288	64	109	finance	finance	NOUN
gujaf-288	64	110	,	,	PUNCT
gujaf-288	64	111	merger	merger	NOUN
gujaf-288	64	112	and	and	CCONJ
gujaf-288	64	113	acquisitions	acquisition	NOUN
gujaf-288	64	114	,	,	PUNCT
gujaf-288	64	115	capital	capital	NOUN
gujaf-288	64	116	structure	structure	NOUN
gujaf-288	64	117	,	,	PUNCT
gujaf-288	64	118	working	work	VERB
gujaf-288	64	119	capital	capital	NOUN
gujaf-288	64	120	management	management	NOUN
gujaf-288	64	121	,	,	PUNCT
gujaf-288	64	122	enterprises	enterprise	NOUN
gujaf-288	64	123	risk	risk	NOUN
gujaf-288	64	124	management	management	NOUN
gujaf-288	64	125	,	,	PUNCT
gujaf-288	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-288	64	127	,	,	PUNCT
gujaf-288	64	128	international	international	ADJ
gujaf-288	64	129	business	business	NOUN
gujaf-288	64	130	accounting	accounting	NOUN
gujaf-288	64	131	and	and	CCONJ
gujaf-288	64	132	finance	finance	NOUN
gujaf-288	64	133	,	,	PUNCT
gujaf-288	64	134	banking	banking	NOUN
gujaf-288	64	135	crises	crisis	NOUN
gujaf-288	64	136	,	,	PUNCT
gujaf-288	64	137	bank	bank	NOUN
gujaf-288	64	138	’s	’s	PART
gujaf-288	64	139	profitability	profitability	NOUN
gujaf-288	64	140	,	,	PUNCT
gujaf-288	64	141	risk	risk	NOUN
gujaf-288	64	142	and	and	CCONJ
gujaf-288	64	143	insurance	insurance	NOUN
gujaf-288	64	144	issue	issue	NOUN
gujaf-288	64	145	,	,	PUNCT
gujaf-288	64	146	islamic	islamic	ADJ
gujaf-288	64	147	finance	finance	NOUN
gujaf-288	64	148	,	,	PUNCT
gujaf-288	64	149	conventional	conventional	ADJ
gujaf-288	64	150	and	and	CCONJ
gujaf-288	64	151	islamic	islamic	ADJ
gujaf-288	64	152	banks	bank	NOUN
gujaf-288	64	153	and	and	CCONJ
gujaf-288	64	154	so	so	ADV
gujaf-288	64	155	forth	forth	ADV
gujaf-288	64	156	.	.	PUNCT
gujaf-288	65	1	guidelines	guideline	NOUN
gujaf-288	65	2	for	for	ADP
gujaf-288	65	3	submission	submission	NOUN
gujaf-288	65	4	and	and	CCONJ
gujaf-288	65	5	manuscript	manuscript	NOUN
gujaf-288	65	6	format	format	VERB
gujaf-288	65	7	the	the	DET
gujaf-288	65	8	submission	submission	NOUN
gujaf-288	65	9	language	language	NOUN
gujaf-288	65	10	is	be	AUX
gujaf-288	65	11	english	english	PROPN
gujaf-288	65	12	and	and	CCONJ
gujaf-288	65	13	must	must	AUX
gujaf-288	65	14	be	be	AUX
gujaf-288	65	15	a	a	DET
gujaf-288	65	16	well	well	ADV
gujaf-288	65	17	-	-	PUNCT
gujaf-288	65	18	researched	research	VERB
gujaf-288	65	19	original	original	ADJ
gujaf-288	65	20	manuscript	manuscript	NOUN
gujaf-288	65	21	that	that	PRON
gujaf-288	65	22	has	have	AUX
gujaf-288	65	23	not	not	PART
gujaf-288	65	24	previously	previously	ADV
gujaf-288	65	25	been	be	AUX
gujaf-288	65	26	submitted	submit	VERB
gujaf-288	65	27	elsewhere	elsewhere	ADV
gujaf-288	65	28	for	for	ADP
gujaf-288	65	29	publication	publication	NOUN
gujaf-288	65	30	.	.	PUNCT
gujaf-288	66	1	the	the	DET
gujaf-288	66	2	paper	paper	NOUN
gujaf-288	66	3	should	should	AUX
gujaf-288	66	4	not	not	PART
gujaf-288	66	5	exceed	exceed	VERB
gujaf-288	66	6	more	more	ADJ
gujaf-288	66	7	than	than	ADP
gujaf-288	66	8	15	15	NUM
gujaf-288	66	9	pages	page	NOUN
gujaf-288	66	10	on	on	ADP
gujaf-288	66	11	a4	a4	NOUN
gujaf-288	66	12	type	type	NOUN
gujaf-288	66	13	paper	paper	NOUN
gujaf-288	66	14	in	in	ADP
gujaf-288	66	15	ms	ms	ADJ
gujaf-288	66	16	-	-	PUNCT
gujaf-288	66	17	word	word	NOUN
gujaf-288	66	18	format	format	NOUN
gujaf-288	66	19	,	,	PUNCT
gujaf-288	66	20	1.5	1.5	NUM
gujaf-288	66	21	-	-	PUNCT
gujaf-288	66	22	line	line	NOUN
gujaf-288	66	23	spacing	spacing	NOUN
gujaf-288	66	24	,	,	PUNCT
gujaf-288	66	25	12	12	NUM
gujaf-288	66	26	font	font	NOUN
gujaf-288	66	27	size	size	NOUN
gujaf-288	66	28	in	in	ADP
gujaf-288	66	29	times	time	NOUN
gujaf-288	66	30	new	new	ADJ
gujaf-288	66	31	roman	roman	NOUN
gujaf-288	66	32	.	.	PUNCT
gujaf-288	67	1	manuscript	manuscript	NOUN
gujaf-288	67	2	should	should	AUX
gujaf-288	67	3	be	be	AUX
gujaf-288	67	4	tested	test	VERB
gujaf-288	67	5	for	for	ADP
gujaf-288	67	6	plagiarism	plagiarism	NOUN
gujaf-288	67	7	before	before	ADP
gujaf-288	67	8	submission	submission	NOUN
gujaf-288	67	9	,	,	PUNCT
gujaf-288	67	10	as	as	SCONJ
gujaf-288	67	11	the	the	DET
gujaf-288	67	12	maximum	maximum	ADJ
gujaf-288	67	13	similarity	similarity	NOUN
gujaf-288	67	14	index	index	NOUN
gujaf-288	67	15	acceptable	acceptable	ADJ
gujaf-288	67	16	by	by	ADP
gujaf-288	67	17	gujaf	gujaf	NOUN
gujaf-288	67	18	is	be	AUX
gujaf-288	67	19	25	25	NUM
gujaf-288	67	20	percent	percent	NOUN
gujaf-288	67	21	.	.	PUNCT
gujaf-288	68	1	furthermore	furthermore	ADV
gujaf-288	68	2	,	,	PUNCT
gujaf-288	68	3	the	the	DET
gujaf-288	68	4	length	length	NOUN
gujaf-288	68	5	of	of	ADP
gujaf-288	68	6	a	a	DET
gujaf-288	68	7	complete	complete	ADJ
gujaf-288	68	8	article	article	NOUN
gujaf-288	68	9	should	should	AUX
gujaf-288	68	10	not	not	PART
gujaf-288	68	11	exceed	exceed	VERB
gujaf-288	68	12	5000	5000	NUM
gujaf-288	68	13	words	word	NOUN
gujaf-288	68	14	including	include	VERB
gujaf-288	68	15	an	an	DET
gujaf-288	68	16	abstract	abstract	NOUN
gujaf-288	68	17	of	of	ADP
gujaf-288	68	18	not	not	PART
gujaf-288	68	19	more	more	ADJ
gujaf-288	68	20	than	than	ADP
gujaf-288	68	21	250	250	NUM
gujaf-288	68	22	words	word	NOUN
gujaf-288	68	23	with	with	ADP
gujaf-288	68	24	a	a	DET
gujaf-288	68	25	minimum	minimum	NOUN
gujaf-288	68	26	of	of	ADP
gujaf-288	68	27	four	four	NUM
gujaf-288	68	28	key	key	ADJ
gujaf-288	68	29	words	word	NOUN
gujaf-288	68	30	immediately	immediately	ADV
gujaf-288	68	31	after	after	ADP
gujaf-288	68	32	the	the	DET
gujaf-288	68	33	abstract	abstract	NOUN
gujaf-288	68	34	.	.	PUNCT
gujaf-288	69	1	all	all	DET
gujaf-288	69	2	references	reference	NOUN
gujaf-288	69	3	including	include	VERB
gujaf-288	69	4	in	in	ADP
gujaf-288	69	5	text	text	NOUN
gujaf-288	69	6	citation	citation	NOUN
gujaf-288	69	7	and	and	CCONJ
gujaf-288	69	8	reference	reference	NOUN
gujaf-288	69	9	list	list	NOUN
gujaf-288	69	10	,	,	PUNCT
gujaf-288	69	11	tables	table	NOUN
gujaf-288	69	12	and	and	CCONJ
gujaf-288	69	13	figures	figure	NOUN
gujaf-288	69	14	should	should	AUX
gujaf-288	69	15	be	be	AUX
gujaf-288	69	16	in	in	ADP
gujaf-288	69	17	line	line	NOUN
gujaf-288	69	18	with	with	ADP
gujaf-288	69	19	apa	apa	PROPN
gujaf-288	69	20	7th	7th	PROPN
gujaf-288	69	21	edition	edition	NOUN
gujaf-288	69	22	publication	publication	NOUN
gujaf-288	69	23	manual	manual	NOUN
gujaf-288	69	24	.	.	PUNCT
gujaf-288	70	1	finally	finally	ADV
gujaf-288	70	2	,	,	PUNCT
gujaf-288	70	3	manuscript	manuscript	NOUN
gujaf-288	70	4	should	should	AUX
gujaf-288	70	5	be	be	AUX
gujaf-288	70	6	send	send	VERB
gujaf-288	70	7	to	to	ADP
gujaf-288	70	8	our	our	PRON
gujaf-288	70	9	email	email	NOUN
gujaf-288	70	10	address	address	NOUN
gujaf-288	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-288	70	12	and	and	CCONJ
gujaf-288	70	13	a	a	DET
gujaf-288	70	14	copy	copy	NOUN
gujaf-288	70	15	to	to	ADP
gujaf-288	70	16	our	our	PRON
gujaf-288	70	17	website	website	NOUN
gujaf-288	70	18	on	on	ADP
gujaf-288	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-288	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-288	70	21	gusau	gusau	ADJ
gujaf-288	70	22	journal	journal	NOUN
gujaf-288	70	23	of	of	ADP
gujaf-288	70	24	accounting	accounting	NOUN
gujaf-288	70	25	and	and	CCONJ
gujaf-288	70	26	finance	finance	NOUN
gujaf-288	70	27	,	,	PUNCT
gujaf-288	70	28	vol	vol	NOUN
gujaf-288	70	29	.	.	PROPN
gujaf-288	70	30	5	5	NUM
gujaf-288	70	31	,	,	PUNCT
gujaf-288	70	32	issue	issue	NOUN
gujaf-288	70	33	1	1	NUM
gujaf-288	70	34	,	,	PUNCT
gujaf-288	70	35	april	april	PROPN
gujaf-288	70	36	,	,	PUNCT
gujaf-288	70	37	2024	2024	NUM
gujaf-288	70	38	viii	viii	ADJ
gujaf-288	70	39	publication	publication	NOUN
gujaf-288	70	40	procedure	procedure	NOUN
gujaf-288	70	41	after	after	ADP
gujaf-288	70	42	receiving	receive	VERB
gujaf-288	70	43	a	a	DET
gujaf-288	70	44	manuscript	manuscript	NOUN
gujaf-288	70	45	that	that	PRON
gujaf-288	70	46	is	be	AUX
gujaf-288	70	47	within	within	ADP
gujaf-288	70	48	the	the	DET
gujaf-288	70	49	similarity	similarity	NOUN
gujaf-288	70	50	index	index	NOUN
gujaf-288	70	51	threshold	threshold	NOUN
gujaf-288	70	52	,	,	PUNCT
gujaf-288	70	53	a	a	DET
gujaf-288	70	54	confirmation	confirmation	NOUN
gujaf-288	70	55	email	email	NOUN
gujaf-288	70	56	will	will	AUX
gujaf-288	70	57	be	be	AUX
gujaf-288	70	58	send	send	VERB
gujaf-288	70	59	together	together	ADV
gujaf-288	70	60	with	with	ADP
gujaf-288	70	61	a	a	DET
gujaf-288	70	62	request	request	NOUN
gujaf-288	70	63	to	to	PART
gujaf-288	70	64	pay	pay	VERB
gujaf-288	70	65	a	a	DET
gujaf-288	70	66	review	review	NOUN
gujaf-288	70	67	proceeding	proceeding	NOUN
gujaf-288	70	68	fee	fee	NOUN
gujaf-288	70	69	.	.	PUNCT
gujaf-288	71	1	at	at	ADP
gujaf-288	71	2	this	this	DET
gujaf-288	71	3	point	point	NOUN
gujaf-288	71	4	,	,	PUNCT
gujaf-288	71	5	the	the	DET
gujaf-288	71	6	editorial	editorial	ADJ
gujaf-288	71	7	board	board	NOUN
gujaf-288	71	8	will	will	AUX
gujaf-288	71	9	take	take	VERB
gujaf-288	71	10	a	a	DET
gujaf-288	71	11	decision	decision	NOUN
gujaf-288	71	12	on	on	ADP
gujaf-288	71	13	accepting	accept	VERB
gujaf-288	71	14	,	,	PUNCT
gujaf-288	71	15	rejecting	reject	VERB
gujaf-288	71	16	or	or	CCONJ
gujaf-288	71	17	making	make	VERB
gujaf-288	71	18	a	a	DET
gujaf-288	71	19	resubmission	resubmission	NOUN
gujaf-288	71	20	of	of	ADP
gujaf-288	71	21	the	the	DET
gujaf-288	71	22	manuscript	manuscript	NOUN
gujaf-288	71	23	based	base	VERB
gujaf-288	71	24	on	on	ADP
gujaf-288	71	25	the	the	DET
gujaf-288	71	26	outcome	outcome	NOUN
gujaf-288	71	27	of	of	ADP
gujaf-288	71	28	the	the	DET
gujaf-288	71	29	double	double	ADJ
gujaf-288	71	30	-	-	PUNCT
gujaf-288	71	31	blind	blind	ADJ
gujaf-288	71	32	peer	peer	NOUN
gujaf-288	71	33	review	review	NOUN
gujaf-288	71	34	.	.	PUNCT
gujaf-288	72	1	those	those	DET
gujaf-288	72	2	authors	author	NOUN
gujaf-288	72	3	whose	whose	DET
gujaf-288	72	4	manuscript	manuscript	NOUN
gujaf-288	72	5	were	be	AUX
gujaf-288	72	6	accepted	accept	VERB
gujaf-288	72	7	for	for	ADP
gujaf-288	72	8	publication	publication	NOUN
gujaf-288	72	9	will	will	AUX
gujaf-288	72	10	be	be	AUX
gujaf-288	72	11	asked	ask	VERB
gujaf-288	72	12	to	to	PART
gujaf-288	72	13	pay	pay	VERB
gujaf-288	72	14	a	a	DET
gujaf-288	72	15	publication	publication	NOUN
gujaf-288	72	16	fee	fee	NOUN
gujaf-288	72	17	,	,	PUNCT
gujaf-288	72	18	after	after	ADP
gujaf-288	72	19	effecting	effect	VERB
gujaf-288	72	20	all	all	DET
gujaf-288	72	21	suggested	suggest	VERB
gujaf-288	72	22	corrections	correction	NOUN
gujaf-288	72	23	and	and	CCONJ
gujaf-288	72	24	changes	change	NOUN
gujaf-288	72	25	made	make	VERB
gujaf-288	72	26	on	on	ADP
gujaf-288	72	27	the	the	DET
gujaf-288	72	28	manuscript	manuscript	NOUN
gujaf-288	72	29	.	.	PUNCT
gujaf-288	73	1	all	all	DET
gujaf-288	73	2	corrected	correct	VERB
gujaf-288	73	3	papers	paper	NOUN
gujaf-288	73	4	returned	return	VERB
gujaf-288	73	5	within	within	ADP
gujaf-288	73	6	the	the	DET
gujaf-288	73	7	specified	specify	VERB
gujaf-288	73	8	time	time	NOUN
gujaf-288	73	9	frame	frame	NOUN
gujaf-288	73	10	will	will	AUX
gujaf-288	73	11	be	be	AUX
gujaf-288	73	12	published	publish	VERB
gujaf-288	73	13	in	in	ADP
gujaf-288	73	14	that	that	DET
gujaf-288	73	15	issue	issue	NOUN
gujaf-288	73	16	.	.	PUNCT
gujaf-288	74	1	payment	payment	NOUN
gujaf-288	74	2	details	detail	NOUN
gujaf-288	74	3	bank	bank	NOUN
gujaf-288	74	4	:	:	PUNCT
gujaf-288	74	5	fcmb	fcmb	PROPN
gujaf-288	74	6	account	account	PROPN
gujaf-288	74	7	number	number	NOUN
gujaf-288	74	8	:	:	PUNCT
gujaf-288	74	9	7278465011	7278465011	NUM
gujaf-288	74	10	account	account	NOUN
gujaf-288	74	11	name	name	NOUN
gujaf-288	74	12	:	:	PUNCT
gujaf-288	74	13	gusau	gusau	PROPN
gujaf-288	74	14	journal	journal	NOUN
gujaf-288	74	15	of	of	ADP
gujaf-288	74	16	accounting	accounting	NOUN
gujaf-288	74	17	and	and	CCONJ
gujaf-288	74	18	finance	finance	NOUN
gujaf-288	74	19	for	for	ADP
gujaf-288	74	20	inquiry	inquiry	NOUN
gujaf-288	74	21	the	the	DET
gujaf-288	74	22	head	head	NOUN
gujaf-288	74	23	,	,	PUNCT
gujaf-288	74	24	department	department	NOUN
gujaf-288	74	25	of	of	ADP
gujaf-288	74	26	accounting	accounting	NOUN
gujaf-288	74	27	and	and	CCONJ
gujaf-288	74	28	finance	finance	NOUN
gujaf-288	74	29	,	,	PUNCT
gujaf-288	74	30	federal	federal	ADJ
gujaf-288	74	31	university	university	NOUN
gujaf-288	74	32	gusau	gusau	PROPN
gujaf-288	74	33	,	,	PUNCT
gujaf-288	74	34	zamfara	zamfara	PROPN
gujaf-288	74	35	state	state	PROPN
gujaf-288	74	36	.	.	PUNCT
gujaf-288	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-288	76	1	+2348069393824	+2348069393824	PRON
gujaf-288	76	2	for	for	ADP
gujaf-288	76	3	more	more	ADJ
gujaf-288	76	4	information	information	NOUN
gujaf-288	76	5	,	,	PUNCT
gujaf-288	76	6	contact	contact	VERB
gujaf-288	76	7	the	the	DET
gujaf-288	76	8	editor	editor	NOUN
gujaf-288	76	9	-	-	PUNCT
gujaf-288	76	10	in	in	ADP
gujaf-288	76	11	-	-	PUNCT
gujaf-288	76	12	chief	chief	NOUN
gujaf-288	76	13	on	on	ADP
gujaf-288	76	14	+2348067766435	+2348067766435	NUM
gujaf-288	76	15	the	the	DET
gujaf-288	76	16	associate	associate	ADJ
gujaf-288	76	17	editor	editor	NOUN
gujaf-288	76	18	on	on	ADP
gujaf-288	76	19	+2348036057525	+2348036057525	NUM
gujaf-288	76	20	or	or	CCONJ
gujaf-288	76	21	visit	visit	VERB
gujaf-288	76	22	our	our	PRON
gujaf-288	76	23	website	website	NOUN
gujaf-288	76	24	on	on	ADP
gujaf-288	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-288	76	26	or	or	CCONJ
gujaf-288	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-288	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-288	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-288	76	30	gusau	gusau	ADJ
gujaf-288	76	31	journal	journal	NOUN
gujaf-288	76	32	of	of	ADP
gujaf-288	76	33	accounting	accounting	NOUN
gujaf-288	76	34	and	and	CCONJ
gujaf-288	76	35	finance	finance	NOUN
gujaf-288	76	36	,	,	PUNCT
gujaf-288	76	37	vol	vol	NOUN
gujaf-288	76	38	.	.	PROPN
gujaf-288	76	39	5	5	NUM
gujaf-288	76	40	,	,	PUNCT
gujaf-288	76	41	issue	issue	NOUN
gujaf-288	76	42	1	1	NUM
gujaf-288	76	43	,	,	PUNCT
gujaf-288	76	44	april	april	PROPN
gujaf-288	76	45	,	,	PUNCT
gujaf-288	76	46	2024	2024	NUM
gujaf-288	76	47	ix	ix	ADP
gujaf-288	76	48	contents	content	NOUN
gujaf-288	76	49	impact	impact	NOUN
gujaf-288	76	50	of	of	ADP
gujaf-288	76	51	audit	audit	NOUN
gujaf-288	76	52	quality	quality	NOUN
gujaf-288	76	53	on	on	ADP
gujaf-288	76	54	earnings	earning	NOUN
gujaf-288	76	55	management	management	NOUN
gujaf-288	76	56	of	of	ADP
gujaf-288	76	57	consumer	consumer	NOUN
gujaf-288	76	58	goods	good	NOUN
gujaf-288	76	59	firms	firm	NOUN
gujaf-288	76	60	in	in	ADP
gujaf-288	76	61	nigeria	nigeria	PROPN
gujaf-288	76	62	sirajo	sirajo	PROPN
gujaf-288	76	63	bappah	bappah	PROPN
gujaf-288	76	64	,	,	PUNCT
gujaf-288	76	65	auwal	auwal	PROPN
gujaf-288	76	66	saad	saad	PROPN
gujaf-288	76	67	,	,	PUNCT
gujaf-288	76	68	shehu	shehu	PROPN
gujaf-288	76	69	usman	usman	PROPN
gujaf-288	76	70	hassan	hassan	PROPN
gujaf-288	76	71	phd	phd	PROPN
gujaf-288	76	72	,	,	PUNCT
gujaf-288	76	73	saidu	saidu	PROPN
gujaf-288	76	74	adamu	adamu	PROPN
gujaf-288	76	75	phd	phd	PROPN
gujaf-288	76	76	board	board	PROPN
gujaf-288	76	77	characteristics	characteristic	NOUN
gujaf-288	76	78	and	and	CCONJ
gujaf-288	76	79	corporate	corporate	ADJ
gujaf-288	76	80	social	social	ADJ
gujaf-288	76	81	responsibility	responsibility	NOUN
gujaf-288	76	82	of	of	ADP
gujaf-288	76	83	listed	list	VERB
gujaf-288	76	84	oil	oil	NOUN
gujaf-288	76	85	and	and	CCONJ
gujaf-288	76	86	gas	gas	NOUN
gujaf-288	76	87	companies	company	NOUN
gujaf-288	76	88	in	in	ADP
gujaf-288	76	89	nigerian	nigerian	PROPN
gujaf-288	76	90	.	.	PUNCT
gujaf-288	77	1	aliyu	aliyu	PROPN
gujaf-288	77	2	abubakar	abubakar	PROPN
gujaf-288	77	3	,	,	PUNCT
gujaf-288	77	4	yunusa	yunusa	PROPN
gujaf-288	77	5	nasiru	nasiru	PROPN
gujaf-288	77	6	phd	phd	PROPN
gujaf-288	77	7	,	,	PUNCT
gujaf-288	77	8	dr	dr	PROPN
gujaf-288	77	9	.	.	PROPN
gujaf-288	77	10	umar	umar	PROPN
gujaf-288	77	11	abubakar	abubakar	PROPN
gujaf-288	77	12	board	board	PROPN
gujaf-288	77	13	characteristics	characteristic	NOUN
gujaf-288	77	14	and	and	CCONJ
gujaf-288	77	15	audit	audit	NOUN
gujaf-288	77	16	quality	quality	NOUN
gujaf-288	77	17	of	of	ADP
gujaf-288	77	18	listed	list	VERB
gujaf-288	77	19	consumer	consumer	NOUN
gujaf-288	77	20	goods	good	NOUN
gujaf-288	77	21	firms	firm	NOUN
gujaf-288	77	22	in	in	ADP
gujaf-288	77	23	nigeria	nigeria	PROPN
gujaf-288	77	24	aliyu	aliyu	PROPN
gujaf-288	77	25	shehu	shehu	PROPN
gujaf-288	77	26	usman	usman	PROPN
gujaf-288	77	27	,	,	PUNCT
gujaf-288	77	28	danson	danson	PROPN
gujaf-288	77	29	andrew	andrew	PROPN
gujaf-288	77	30	,	,	PUNCT
gujaf-288	77	31	abdullahi	abdullahi	PROPN
gujaf-288	77	32	bala	bala	PROPN
gujaf-288	77	33	ado	ado	PROPN
gujaf-288	77	34	phd	phd	PROPN
gujaf-288	77	35	,	,	PUNCT
gujaf-288	77	36	ceo	ceo	NOUN
gujaf-288	77	37	characteristics	characteristic	NOUN
gujaf-288	77	38	and	and	CCONJ
gujaf-288	77	39	financial	financial	ADJ
gujaf-288	77	40	reporting	reporting	NOUN
gujaf-288	77	41	quality	quality	NOUN
gujaf-288	77	42	in	in	ADP
gujaf-288	77	43	listed	list	VERB
gujaf-288	77	44	consumer	consumer	NOUN
gujaf-288	77	45	goods	good	NOUN
gujaf-288	77	46	companies	company	NOUN
gujaf-288	77	47	in	in	ADP
gujaf-288	77	48	nigeria	nigeria	PROPN
gujaf-288	77	49	okika	okika	PROPN
gujaf-288	77	50	nkiru	nkiru	PROPN
gujaf-288	77	51	philomena	philomena	PROPN
gujaf-288	77	52	,	,	PUNCT
gujaf-288	77	53	oyeneye	oyeneye	PROPN
gujaf-288	77	54	temitope	temitope	PROPN
gujaf-288	77	55	esther	esther	NOUN
gujaf-288	77	56	,	,	PUNCT
gujaf-288	77	57	adedeji	adedeji	PROPN
gujaf-288	77	58	daniel	daniel	PROPN
gujaf-288	77	59	gbadebo	gbadebo	PROPN
gujaf-288	77	60	liquidity	liquidity	PROPN
gujaf-288	77	61	risk	risk	NOUN
gujaf-288	77	62	and	and	CCONJ
gujaf-288	77	63	financial	financial	ADJ
gujaf-288	77	64	performance	performance	NOUN
gujaf-288	77	65	of	of	ADP
gujaf-288	77	66	listed	list	VERB
gujaf-288	77	67	deposit	deposit	NOUN
gujaf-288	77	68	money	money	NOUN
gujaf-288	77	69	banks	bank	NOUN
gujaf-288	77	70	in	in	ADP
gujaf-288	77	71	nigeria	nigeria	PROPN
gujaf-288	77	72	bashir	bashir	PROPN
gujaf-288	77	73	abdulrauf	abdulrauf	PROPN
gujaf-288	77	74	mohammed	mohammed	PROPN
gujaf-288	77	75	,	,	PUNCT
gujaf-288	77	76	aliyu	aliyu	PROPN
gujaf-288	77	77	ahmed	ahme	VERB
gujaf-288	77	78	abdullah	abdullah	PROPN
gujaf-288	77	79	phd	phd	PROPN
gujaf-288	77	80	,	,	PUNCT
gujaf-288	77	81	prof	prof	PROPN
gujaf-288	77	82	.	.	PUNCT
gujaf-288	78	1	salisu	salisu	PROPN
gujaf-288	78	2	mamman	mamman	PROPN
gujaf-288	78	3	ibrahim	ibrahim	PROPN
gujaf-288	78	4	yusuf	yusuf	PROPN
gujaf-288	78	5	phd	phd	PROPN
gujaf-288	78	6	,	,	PUNCT
gujaf-288	78	7	suleiman	suleiman	PROPN
gujaf-288	78	8	salami	salami	PROPN
gujaf-288	78	9	phd	phd	PROPN
gujaf-288	78	10	information	information	NOUN
gujaf-288	78	11	asymmetry	asymmetry	NOUN
gujaf-288	78	12	and	and	CCONJ
gujaf-288	78	13	cost	cost	NOUN
gujaf-288	78	14	of	of	ADP
gujaf-288	78	15	capital	capital	NOUN
gujaf-288	78	16	:	:	PUNCT
gujaf-288	78	17	a	a	DET
gujaf-288	78	18	review	review	NOUN
gujaf-288	78	19	of	of	ADP
gujaf-288	78	20	empirical	empirical	ADJ
gujaf-288	78	21	evidence	evidence	NOUN
gujaf-288	78	22	sunusi	sunusi	PROPN
gujaf-288	78	23	ridwan	ridwan	PROPN
gujaf-288	78	24	ayagi	ayagi	PROPN
gujaf-288	78	25	phd	phd	PROPN
gujaf-288	78	26	,	,	PUNCT
gujaf-288	78	27	aca	aca	PROPN
gujaf-288	78	28	,	,	PUNCT
gujaf-288	78	29	rashida	rashida	PROPN
gujaf-288	78	30	lawal	lawal	PROPN
gujaf-288	78	31	,	,	PUNCT
gujaf-288	78	32	phd	phd	NOUN
gujaf-288	78	33	ownership	ownership	NOUN
gujaf-288	78	34	structure	structure	NOUN
gujaf-288	78	35	and	and	CCONJ
gujaf-288	78	36	female	female	ADJ
gujaf-288	78	37	inclusion	inclusion	NOUN
gujaf-288	78	38	of	of	ADP
gujaf-288	78	39	listed	list	VERB
gujaf-288	78	40	financial	financial	ADJ
gujaf-288	78	41	firms	firm	NOUN
gujaf-288	78	42	in	in	ADP
gujaf-288	78	43	nigeria	nigeria	PROPN
gujaf-288	78	44	gbemigun	gbemigun	PROPN
gujaf-288	78	45	catherine	catherine	PROPN
gujaf-288	78	46	omoleye	omoleye	PROPN
gujaf-288	78	47	,	,	PUNCT
gujaf-288	78	48	alade	alade	PROPN
gujaf-288	78	49	muyiwa	muyiwa	PROPN
gujaf-288	78	50	ezekiel	ezekiel	PROPN
gujaf-288	78	51	phd	phd	PROPN
gujaf-288	78	52	csr	csr	PROPN
gujaf-288	78	53	initiatives	initiative	NOUN
gujaf-288	78	54	and	and	CCONJ
gujaf-288	78	55	sustainability	sustainability	NOUN
gujaf-288	78	56	resilience	resilience	NOUN
gujaf-288	78	57	in	in	ADP
gujaf-288	78	58	nigeria	nigeria	PROPN
gujaf-288	78	59	's	's	PART
gujaf-288	78	60	oil	oil	NOUN
gujaf-288	78	61	and	and	CCONJ
gujaf-288	78	62	gas	gas	NOUN
gujaf-288	78	63	industry	industry	NOUN
gujaf-288	78	64	:	:	PUNCT
gujaf-288	78	65	a	a	DET
gujaf-288	78	66	pls	pls	ADJ
gujaf-288	78	67	-	-	PUNCT
gujaf-288	78	68	sem	sem	NOUN
gujaf-288	78	69	approach	approach	NOUN
gujaf-288	78	70	from	from	ADP
gujaf-288	78	71	local	local	ADJ
gujaf-288	78	72	communities	community	NOUN
gujaf-288	78	73	'	'	PART
gujaf-288	78	74	perspective	perspective	NOUN
gujaf-288	78	75	tajudeen	tajudeen	NUM
gujaf-288	78	76	alaburo	alaburo	PROPN
gujaf-288	78	77	,	,	PUNCT
gujaf-288	78	78	rofiat	rofiat	PROPN
gujaf-288	78	79	bolanle	bolanle	PROPN
gujaf-288	78	80	,	,	PUNCT
gujaf-288	78	81	abdussalam	abdussalam	PROPN
gujaf-288	78	82	,	,	PUNCT
gujaf-288	78	83	abdulrahman	abdulrahman	PROPN
gujaf-288	78	84	abubakar	abubakar	PROPN
gujaf-288	78	85	,	,	PUNCT
gujaf-288	78	86	tajudeen	tajudeen	PROPN
gujaf-288	78	87	,	,	PUNCT
gujaf-288	78	88	akeem	akeem	PROPN
gujaf-288	78	89	olamilekan	olamilekan	PROPN
gujaf-288	78	90	babatunde	babatunde	PROPN
gujaf-288	78	91	capital	capital	NOUN
gujaf-288	78	92	structure	structure	NOUN
gujaf-288	78	93	and	and	CCONJ
gujaf-288	78	94	the	the	DET
gujaf-288	78	95	financial	financial	ADJ
gujaf-288	78	96	performance	performance	NOUN
gujaf-288	78	97	of	of	ADP
gujaf-288	78	98	listed	list	VERB
gujaf-288	78	99	information	information	NOUN
gujaf-288	78	100	and	and	CCONJ
gujaf-288	78	101	communications	communication	NOUN
gujaf-288	78	102	technology	technology	NOUN
gujaf-288	78	103	firms	firm	NOUN
gujaf-288	78	104	in	in	ADP
gujaf-288	78	105	nigeria	nigeria	PROPN
gujaf-288	78	106	nasiru	nasiru	PROPN
gujaf-288	78	107	adamu	adamu	PROPN
gujaf-288	78	108	kanoma	kanoma	PROPN
gujaf-288	78	109	,	,	PUNCT
gujaf-288	78	110	nurudeen	nurudeen	ADJ
gujaf-288	78	111	usman	usman	PROPN
gujaf-288	78	112	miko	miko	PROPN
gujaf-288	78	113	,	,	PUNCT
gujaf-288	78	114	augustine	augustine	PROPN
gujaf-288	78	115	ayuba	ayuba	PROPN
gujaf-288	78	116	,	,	PUNCT
gujaf-288	78	117	idris	idris	PROPN
gujaf-288	78	118	mohammed	mohammed	PROPN
gujaf-288	78	119	,	,	PUNCT
gujaf-288	78	120	mark	mark	VERB
gujaf-288	78	121	g	g	PROPN
gujaf-288	78	122	,	,	PUNCT
gujaf-288	78	123	tagwai	tagwai	PROPN
gujaf-288	78	124	gusau	gusau	PROPN
gujaf-288	78	125	journal	journal	PROPN
gujaf-288	78	126	of	of	ADP
gujaf-288	78	127	accounting	accounting	NOUN
gujaf-288	78	128	and	and	CCONJ
gujaf-288	78	129	finance	finance	NOUN
gujaf-288	78	130	,	,	PUNCT
gujaf-288	78	131	vol	vol	NOUN
gujaf-288	78	132	.	.	PROPN
gujaf-288	78	133	5	5	NUM
gujaf-288	78	134	,	,	PUNCT
gujaf-288	78	135	issue	issue	NOUN
gujaf-288	78	136	1	1	NUM
gujaf-288	78	137	,	,	PUNCT
gujaf-288	78	138	april	april	PROPN
gujaf-288	78	139	,	,	PUNCT
gujaf-288	78	140	2024	2024	NUM
gujaf-288	78	141	x	x	SYM
gujaf-288	78	142	profitability	profitability	NOUN
gujaf-288	78	143	and	and	CCONJ
gujaf-288	78	144	turnover	turnover	NOUN
gujaf-288	78	145	appraisal	appraisal	NOUN
gujaf-288	78	146	of	of	ADP
gujaf-288	78	147	listed	list	VERB
gujaf-288	78	148	deposit	deposit	NOUN
gujaf-288	78	149	money	money	NOUN
gujaf-288	78	150	banks	bank	NOUN
gujaf-288	78	151	in	in	ADP
gujaf-288	78	152	nigeria	nigeria	PROPN
gujaf-288	78	153	odogu	odogu	PROPN
gujaf-288	78	154	,	,	PUNCT
gujaf-288	78	155	terry	terry	PROPN
gujaf-288	78	156	keme	keme	PROPN
gujaf-288	78	157	zuode	zuode	PROPN
gujaf-288	78	158	(	(	PUNCT
gujaf-288	78	159	phd	phd	NOUN
gujaf-288	78	160	)	)	PUNCT
gujaf-288	78	161	and	and	CCONJ
gujaf-288	78	162	koroye	koroye	PROPN
gujaf-288	78	163	,	,	PUNCT
gujaf-288	78	164	amapamo	amapamo	PROPN
gujaf-288	78	165	stephen	stephen	PROPN
gujaf-288	78	166	board	board	PROPN
gujaf-288	78	167	attributes	attribute	NOUN
gujaf-288	78	168	and	and	CCONJ
gujaf-288	78	169	timeliness	timeliness	NOUN
gujaf-288	78	170	of	of	ADP
gujaf-288	78	171	financial	financial	ADJ
gujaf-288	78	172	reports	report	NOUN
gujaf-288	78	173	of	of	ADP
gujaf-288	78	174	listed	list	VERB
gujaf-288	78	175	non	non	ADJ
gujaf-288	78	176	-	-	ADJ
gujaf-288	78	177	financial	financial	ADJ
gujaf-288	78	178	firms	firm	NOUN
gujaf-288	78	179	in	in	ADP
gujaf-288	78	180	nigeria	nigeria	PROPN
gujaf-288	78	181	rashida	rashida	PROPN
gujaf-288	78	182	lawal	lawal	PROPN
gujaf-288	78	183	phd	phd	PROPN
gujaf-288	78	184	and	and	CCONJ
gujaf-288	78	185	prof	prof	NOUN
gujaf-288	78	186	.	.	PUNCT
gujaf-288	79	1	kabir	kabir	PROPN
gujaf-288	79	2	hamid	hamid	PROPN
gujaf-288	79	3	tahir	tahir	PROPN
gujaf-288	79	4	board	board	PROPN
gujaf-288	79	5	independence	independence	NOUN
gujaf-288	79	6	and	and	CCONJ
gujaf-288	79	7	financial	financial	ADJ
gujaf-288	79	8	reporting	reporting	NOUN
gujaf-288	79	9	quality	quality	NOUN
gujaf-288	79	10	of	of	ADP
gujaf-288	79	11	listed	list	VERB
gujaf-288	79	12	oil	oil	NOUN
gujaf-288	79	13	and	and	CCONJ
gujaf-288	79	14	gas	gas	NOUN
gujaf-288	79	15	companies	company	NOUN
gujaf-288	79	16	in	in	ADP
gujaf-288	79	17	nigeria	nigeria	PROPN
gujaf-288	79	18	:	:	PUNCT
gujaf-288	79	19	moderated	moderate	VERB
gujaf-288	79	20	by	by	ADP
gujaf-288	79	21	firm	firm	ADJ
gujaf-288	79	22	size	size	NOUN
gujaf-288	79	23	adamu	adamu	PROPN
gujaf-288	79	24	lawal	lawal	PROPN
gujaf-288	79	25	bello	bello	PROPN
gujaf-288	79	26	,	,	PUNCT
gujaf-288	79	27	prof	prof	PROPN
gujaf-288	79	28	.	.	PUNCT
gujaf-288	80	1	j.	j.	PROPN
gujaf-288	80	2	okpanachi	okpanachi	PROPN
gujaf-288	80	3	,	,	PUNCT
gujaf-288	80	4	prof	prof	PROPN
gujaf-288	80	5	.	.	PUNCT
gujaf-288	81	1	t.	t.	PROPN
gujaf-288	81	2	nyor	nyor	PROPN
gujaf-288	81	3	and	and	CCONJ
gujaf-288	81	4	lateef	lateef	PROPN
gujaf-288	81	5	olumude	olumude	PROPN
gujaf-288	81	6	mustapha	mustapha	PROPN
gujaf-288	81	7	(	(	PUNCT
gujaf-288	81	8	ph.d	ph.d	PROPN
gujaf-288	81	9	)	)	PUNCT
gujaf-288	81	10	does	do	VERB
gujaf-288	81	11	esg	esg	PROPN
gujaf-288	81	12	investment	investment	NOUN
gujaf-288	81	13	impact	impact	NOUN
gujaf-288	81	14	the	the	DET
gujaf-288	81	15	financial	financial	ADJ
gujaf-288	81	16	sustainability	sustainability	NOUN
gujaf-288	81	17	of	of	ADP
gujaf-288	81	18	nigerian	nigerian	ADJ
gujaf-288	81	19	energy	energy	NOUN
gujaf-288	81	20	companies	company	NOUN
gujaf-288	81	21	:	:	PUNCT
gujaf-288	81	22	a	a	DET
gujaf-288	81	23	panel	panel	NOUN
gujaf-288	81	24	regression	regression	NOUN
gujaf-288	81	25	approach	approach	NOUN
gujaf-288	81	26	?	?	PUNCT
gujaf-288	82	1	tajudeen	tajudeen	NOUN
gujaf-288	82	2	alaburo	alaburo	PROPN
gujaf-288	82	3	,	,	PUNCT
gujaf-288	82	4	abdulsalam	abdulsalam	PROPN
gujaf-288	82	5	and	and	CCONJ
gujaf-288	82	6	adedeji	adedeji	PROPN
gujaf-288	82	7	daniel	daniel	PROPN
gujaf-288	82	8	gbadebo	gbadebo	PROPN
gujaf-288	82	9	board	board	PROPN
gujaf-288	82	10	attributes	attribute	NOUN
gujaf-288	82	11	and	and	CCONJ
gujaf-288	82	12	sustainability	sustainability	NOUN
gujaf-288	82	13	reporting	reporting	NOUN
gujaf-288	82	14	of	of	ADP
gujaf-288	82	15	listed	list	VERB
gujaf-288	82	16	firms	firm	NOUN
gujaf-288	82	17	in	in	ADP
gujaf-288	82	18	nigeria	nigeria	PROPN
gujaf-288	82	19	idris	idris	PROPN
gujaf-288	82	20	mohammed	mohammed	PROPN
gujaf-288	82	21	,	,	PUNCT
gujaf-288	82	22	bejamin	bejamin	PROPN
gujaf-288	82	23	k	k	PROPN
gujaf-288	82	24	,	,	PUNCT
gujaf-288	82	25	gugong	gugong	PROPN
gujaf-288	82	26	phd	phd	PROPN
gujaf-288	82	27	,	,	PUNCT
gujaf-288	82	28	rofiat	rofiat	PROPN
gujaf-288	82	29	adedokun	adedokun	PROPN
gujaf-288	82	30	,	,	PUNCT
gujaf-288	82	31	abdulrahman	abdulrahman	PROPN
gujaf-288	82	32	a	a	PRON
gujaf-288	82	33	,	,	PUNCT
gujaf-288	82	34	olorunloga	olorunloga	ADJ
gujaf-288	82	35	and	and	CCONJ
gujaf-288	82	36	mark	mark	NOUN
gujaf-288	82	37	,	,	PUNCT
gujaf-288	82	38	g	g	PROPN
gujaf-288	82	39	,	,	PUNCT
gujaf-288	82	40	tagwai	tagwai	PROPN
gujaf-288	82	41	mediating	mediate	VERB
gujaf-288	82	42	effect	effect	NOUN
gujaf-288	82	43	of	of	ADP
gujaf-288	82	44	internal	internal	ADJ
gujaf-288	82	45	auditors	auditor	NOUN
gujaf-288	82	46	’	’	PART
gujaf-288	82	47	ethical	ethical	ADJ
gujaf-288	82	48	conduct	conduct	NOUN
gujaf-288	82	49	on	on	ADP
gujaf-288	82	50	the	the	DET
gujaf-288	82	51	relationship	relationship	NOUN
gujaf-288	82	52	between	between	ADP
gujaf-288	82	53	usage	usage	NOUN
gujaf-288	82	54	of	of	ADP
gujaf-288	82	55	information	information	NOUN
gujaf-288	82	56	technology	technology	NOUN
gujaf-288	82	57	,	,	PUNCT
gujaf-288	82	58	management	management	NOUN
gujaf-288	82	59	support	support	NOUN
gujaf-288	82	60	for	for	ADP
gujaf-288	82	61	internal	internal	ADJ
gujaf-288	82	62	audit	audit	NOUN
gujaf-288	82	63	department	department	NOUN
gujaf-288	82	64	,	,	PUNCT
gujaf-288	82	65	and	and	CCONJ
gujaf-288	82	66	internal	internal	ADJ
gujaf-288	82	67	audit	audit	NOUN
gujaf-288	82	68	effectiveness	effectiveness	NOUN
gujaf-288	82	69	:	:	PUNCT
gujaf-288	82	70	a	a	DET
gujaf-288	82	71	conceptual	conceptual	ADJ
gujaf-288	82	72	framework	framework	NOUN
gujaf-288	82	73	nura	nura	PROPN
gujaf-288	82	74	badamasi	badamasi	PROPN
gujaf-288	82	75	,	,	PUNCT
gujaf-288	82	76	adura	adura	NOUN
gujaf-288	82	77	binti	binti	PROPN
gujaf-288	82	78	ahmad	ahmad	PROPN
gujaf-288	82	79	gusau	gusau	PROPN
gujaf-288	82	80	journal	journal	PROPN
gujaf-288	82	81	of	of	ADP
gujaf-288	82	82	accounting	accounting	NOUN
gujaf-288	82	83	and	and	CCONJ
gujaf-288	82	84	finance	finance	NOUN
gujaf-288	82	85	,	,	PUNCT
gujaf-288	82	86	vol	vol	NOUN
gujaf-288	82	87	.	.	PROPN
gujaf-288	82	88	5	5	NUM
gujaf-288	82	89	,	,	PUNCT
gujaf-288	82	90	issue	issue	NOUN
gujaf-288	82	91	1	1	NUM
gujaf-288	82	92	,	,	PUNCT
gujaf-288	82	93	april	april	PROPN
gujaf-288	82	94	,	,	PUNCT
gujaf-288	82	95	2024	2024	NUM
gujaf-288	82	96	312	312	NUM
gujaf-288	82	97	board	board	NOUN
gujaf-288	82	98	attributes	attribute	NOUN
gujaf-288	82	99	and	and	CCONJ
gujaf-288	82	100	sustainability	sustainability	NOUN
gujaf-288	82	101	reporting	reporting	NOUN
gujaf-288	82	102	of	of	ADP
gujaf-288	82	103	listed	list	VERB
gujaf-288	82	104	firms	firm	NOUN
gujaf-288	82	105	in	in	ADP
gujaf-288	82	106	nigeria	nigeria	PROPN
gujaf-288	82	107	idris	idris	PROPN
gujaf-288	82	108	mohammed	mohammed	PROPN
gujaf-288	82	109	department	department	PROPN
gujaf-288	82	110	of	of	ADP
gujaf-288	82	111	accounting	accounting	PROPN
gujaf-288	82	112	,	,	PUNCT
gujaf-288	82	113	kaduna	kaduna	PROPN
gujaf-288	82	114	state	state	PROPN
gujaf-288	82	115	university	university	PROPN
gujaf-288	82	116	,	,	PUNCT
gujaf-288	82	117	nigeria	nigeria	PROPN
gujaf-288	82	118	idrisu02@gmai.com	idrisu02@gmai.com	PROPN
gujaf-288	82	119	;	;	PUNCT
gujaf-288	82	120	+234	+234	NUM
gujaf-288	82	121	8063234829	8063234829	NUM
gujaf-288	82	122	prof	prof	NOUN
gujaf-288	82	123	.	.	PUNCT
gujaf-288	83	1	bejamin	bejamin	PROPN
gujaf-288	83	2	k.	k.	PROPN
gujaf-288	83	3	gugong	gugong	PROPN
gujaf-288	83	4	department	department	PROPN
gujaf-288	83	5	of	of	ADP
gujaf-288	83	6	accounting	accounting	PROPN
gujaf-288	83	7	,	,	PUNCT
gujaf-288	83	8	kaduna	kaduna	PROPN
gujaf-288	83	9	state	state	PROPN
gujaf-288	83	10	university	university	PROPN
gujaf-288	83	11	,	,	PUNCT
gujaf-288	83	12	nigeria	nigeria	PROPN
gujaf-288	83	13	rofiat	rofiat	PROPN
gujaf-288	83	14	adedokun	adedokun	PROPN
gujaf-288	83	15	department	department	PROPN
gujaf-288	83	16	of	of	ADP
gujaf-288	83	17	finance	finance	PROPN
gujaf-288	83	18	a.b.u	a.b.u	PROPN
gujaf-288	83	19	business	business	NOUN
gujaf-288	83	20	school	school	NOUN
gujaf-288	83	21	ahmadu	ahmadu	PROPN
gujaf-288	83	22	bello	bello	PROPN
gujaf-288	83	23	university	university	PROPN
gujaf-288	83	24	,	,	PUNCT
gujaf-288	83	25	zaria	zaria	PROPN
gujaf-288	83	26	,	,	PUNCT
gujaf-288	83	27	kaduna	kaduna	PROPN
gujaf-288	83	28	state	state	PROPN
gujaf-288	83	29	,	,	PUNCT
gujaf-288	83	30	nigeria	nigeria	PROPN
gujaf-288	83	31	rofiatadedokun24@gmail.com	rofiatadedokun24@gmail.com	PROPN
gujaf-288	84	1	+234	+234	ADJ
gujaf-288	84	2	7033674137	7033674137	NUM
gujaf-288	84	3	abdulrahman	abdulrahman	PROPN
gujaf-288	84	4	a.	a.	PROPN
gujaf-288	84	5	olorunloga	olorunloga	PROPN
gujaf-288	84	6	department	department	PROPN
gujaf-288	84	7	of	of	ADP
gujaf-288	84	8	accounting	accounting	PROPN
gujaf-288	84	9	,	,	PUNCT
gujaf-288	84	10	kaduna	kaduna	PROPN
gujaf-288	84	11	state	state	PROPN
gujaf-288	84	12	university	university	PROPN
gujaf-288	84	13	,	,	PUNCT
gujaf-288	84	14	nigeria	nigeria	PROPN
gujaf-288	84	15	mark	mark	VERB
gujaf-288	84	16	g	g	PROPN
gujaf-288	84	17	tagwai	tagwai	PROPN
gujaf-288	84	18	department	department	PROPN
gujaf-288	84	19	of	of	ADP
gujaf-288	84	20	accounting	accounting	PROPN
gujaf-288	84	21	,	,	PUNCT
gujaf-288	84	22	kaduna	kaduna	PROPN
gujaf-288	84	23	state	state	PROPN
gujaf-288	84	24	university	university	PROPN
gujaf-288	84	25	,	,	PUNCT
gujaf-288	84	26	nigeria	nigeria	PROPN
gujaf-288	84	27	abstract	abstract	ADV
gujaf-288	84	28	this	this	DET
gujaf-288	84	29	study	study	NOUN
gujaf-288	84	30	investigates	investigate	VERB
gujaf-288	84	31	the	the	DET
gujaf-288	84	32	impact	impact	NOUN
gujaf-288	84	33	of	of	ADP
gujaf-288	84	34	board	board	NOUN
gujaf-288	84	35	attributes	attribute	VERB
gujaf-288	84	36	on	on	ADP
gujaf-288	84	37	sustainability	sustainability	NOUN
gujaf-288	84	38	reporting	report	VERB
gujaf-288	84	39	among	among	ADP
gujaf-288	84	40	listed	list	VERB
gujaf-288	84	41	firms	firm	NOUN
gujaf-288	84	42	in	in	ADP
gujaf-288	84	43	nigeria	nigeria	PROPN
gujaf-288	84	44	from	from	ADP
gujaf-288	84	45	2013	2013	NUM
gujaf-288	84	46	to	to	ADP
gujaf-288	84	47	2022	2022	NUM
gujaf-288	84	48	,	,	PUNCT
gujaf-288	84	49	using	use	VERB
gujaf-288	84	50	a	a	DET
gujaf-288	84	51	correlational	correlational	ADJ
gujaf-288	84	52	research	research	NOUN
gujaf-288	84	53	design	design	NOUN
gujaf-288	84	54	.	.	PUNCT
gujaf-288	85	1	the	the	DET
gujaf-288	85	2	research	research	NOUN
gujaf-288	85	3	population	population	NOUN
gujaf-288	85	4	encompasses	encompass	VERB
gujaf-288	85	5	all	all	DET
gujaf-288	85	6	nigerian	nigerian	ADJ
gujaf-288	85	7	listed	list	VERB
gujaf-288	85	8	firms	firm	NOUN
gujaf-288	85	9	,	,	PUNCT
gujaf-288	85	10	with	with	ADP
gujaf-288	85	11	a	a	DET
gujaf-288	85	12	stratified	stratified	ADJ
gujaf-288	85	13	sampling	sampling	NOUN
gujaf-288	85	14	technique	technique	NOUN
gujaf-288	85	15	deemed	deem	VERB
gujaf-288	85	16	appropriate	appropriate	ADJ
gujaf-288	85	17	for	for	ADP
gujaf-288	85	18	the	the	DET
gujaf-288	85	19	study	study	NOUN
gujaf-288	85	20	.	.	PUNCT
gujaf-288	86	1	secondary	secondary	ADJ
gujaf-288	86	2	data	datum	NOUN
gujaf-288	86	3	were	be	AUX
gujaf-288	86	4	sourced	source	VERB
gujaf-288	86	5	from	from	ADP
gujaf-288	86	6	the	the	DET
gujaf-288	86	7	audited	audit	VERB
gujaf-288	86	8	annual	annual	ADJ
gujaf-288	86	9	reports	report	NOUN
gujaf-288	86	10	and	and	CCONJ
gujaf-288	86	11	accounts	account	NOUN
gujaf-288	86	12	of	of	ADP
gujaf-288	86	13	sampled	sample	VERB
gujaf-288	86	14	firms	firm	NOUN
gujaf-288	86	15	available	available	ADJ
gujaf-288	86	16	on	on	ADP
gujaf-288	86	17	the	the	DET
gujaf-288	86	18	nigerian	nigerian	ADJ
gujaf-288	86	19	exchange	exchange	NOUN
gujaf-288	86	20	group	group	NOUN
gujaf-288	86	21	(	(	PUNCT
gujaf-288	86	22	ngx	ngx	NOUN
gujaf-288	86	23	)	)	PUNCT
gujaf-288	86	24	website	website	NOUN
gujaf-288	86	25	.	.	PUNCT
gujaf-288	87	1	the	the	DET
gujaf-288	87	2	analysis	analysis	NOUN
gujaf-288	87	3	of	of	ADP
gujaf-288	87	4	the	the	DET
gujaf-288	87	5	extracted	extract	VERB
gujaf-288	87	6	panel	panel	NOUN
gujaf-288	87	7	data	datum	NOUN
gujaf-288	87	8	was	be	AUX
gujaf-288	87	9	conducted	conduct	VERB
gujaf-288	87	10	using	use	VERB
gujaf-288	87	11	multiple	multiple	ADJ
gujaf-288	87	12	regression	regression	NOUN
gujaf-288	87	13	techniques	technique	NOUN
gujaf-288	87	14	with	with	ADP
gujaf-288	87	15	stata	stata	ADJ
gujaf-288	87	16	version	version	NOUN
gujaf-288	87	17	13	13	NUM
gujaf-288	87	18	.	.	PUNCT
gujaf-288	88	1	the	the	DET
gujaf-288	88	2	findings	finding	NOUN
gujaf-288	88	3	of	of	ADP
gujaf-288	88	4	the	the	DET
gujaf-288	88	5	study	study	NOUN
gujaf-288	88	6	reveal	reveal	VERB
gujaf-288	88	7	that	that	SCONJ
gujaf-288	88	8	board	board	NOUN
gujaf-288	88	9	size	size	NOUN
gujaf-288	88	10	,	,	PUNCT
gujaf-288	88	11	gender	gender	NOUN
gujaf-288	88	12	diversity	diversity	NOUN
gujaf-288	88	13	,	,	PUNCT
gujaf-288	88	14	and	and	CCONJ
gujaf-288	88	15	independence	independence	NOUN
gujaf-288	88	16	positively	positively	ADV
gujaf-288	88	17	influence	influence	VERB
gujaf-288	88	18	sustainability	sustainability	NOUN
gujaf-288	88	19	reporting	reporting	NOUN
gujaf-288	88	20	,	,	PUNCT
gujaf-288	88	21	while	while	SCONJ
gujaf-288	88	22	board	board	NOUN
gujaf-288	88	23	commitment	commitment	NOUN
gujaf-288	88	24	has	have	VERB
gujaf-288	88	25	a	a	DET
gujaf-288	88	26	negative	negative	ADJ
gujaf-288	88	27	impact	impact	NOUN
gujaf-288	88	28	on	on	ADP
gujaf-288	88	29	sustainability	sustainability	NOUN
gujaf-288	88	30	reporting	reporting	NOUN
gujaf-288	88	31	.	.	PUNCT
gujaf-288	89	1	consequently	consequently	ADV
gujaf-288	89	2	,	,	PUNCT
gujaf-288	89	3	the	the	DET
gujaf-288	89	4	study	study	NOUN
gujaf-288	89	5	recommends	recommend	VERB
gujaf-288	89	6	that	that	SCONJ
gujaf-288	89	7	the	the	DET
gujaf-288	89	8	management	management	NOUN
gujaf-288	89	9	of	of	ADP
gujaf-288	89	10	nigerian	nigerian	ADJ
gujaf-288	89	11	listed	list	VERB
gujaf-288	89	12	firms	firm	NOUN
gujaf-288	89	13	should	should	AUX
gujaf-288	89	14	view	view	VERB
gujaf-288	89	15	mailto:idrisu02@gmai.com	mailto:idrisu02@gmai.com	PROPN
gujaf-288	89	16	mailto:rofiatadedokun24@gmail.com	mailto:rofiatadedokun24@gmail.com	PROPN
gujaf-288	89	17	gusau	gusau	PROPN
gujaf-288	89	18	journal	journal	PROPN
gujaf-288	89	19	of	of	ADP
gujaf-288	89	20	accounting	accounting	NOUN
gujaf-288	89	21	and	and	CCONJ
gujaf-288	89	22	finance	finance	NOUN
gujaf-288	89	23	,	,	PUNCT
gujaf-288	89	24	vol	vol	NOUN
gujaf-288	89	25	.	.	PROPN
gujaf-288	89	26	5	5	NUM
gujaf-288	89	27	,	,	PUNCT
gujaf-288	89	28	issue	issue	NOUN
gujaf-288	89	29	1	1	NUM
gujaf-288	89	30	,	,	PUNCT
gujaf-288	89	31	april	april	PROPN
gujaf-288	89	32	,	,	PUNCT
gujaf-288	89	33	2024	2024	NUM
gujaf-288	89	34	313	313	NUM
gujaf-288	89	35	large	large	ADJ
gujaf-288	89	36	and	and	CCONJ
gujaf-288	89	37	diverse	diverse	ADJ
gujaf-288	89	38	boards	board	NOUN
gujaf-288	89	39	as	as	ADP
gujaf-288	89	40	an	an	DET
gujaf-288	89	41	asset	asset	NOUN
gujaf-288	89	42	for	for	ADP
gujaf-288	89	43	promoting	promote	VERB
gujaf-288	89	44	sustainability	sustainability	NOUN
gujaf-288	89	45	reporting	reporting	NOUN
gujaf-288	89	46	.	.	PUNCT
gujaf-288	90	1	such	such	ADJ
gujaf-288	90	2	boards	board	NOUN
gujaf-288	90	3	,	,	PUNCT
gujaf-288	90	4	comprising	comprising	NOUN
gujaf-288	90	5	experienced	experienced	ADJ
gujaf-288	90	6	and	and	CCONJ
gujaf-288	90	7	knowledgeable	knowledgeable	ADJ
gujaf-288	90	8	members	member	NOUN
gujaf-288	90	9	,	,	PUNCT
gujaf-288	90	10	are	be	AUX
gujaf-288	90	11	more	more	ADV
gujaf-288	90	12	likely	likely	ADJ
gujaf-288	90	13	to	to	PART
gujaf-288	90	14	make	make	VERB
gujaf-288	90	15	effective	effective	ADJ
gujaf-288	90	16	decisions	decision	NOUN
gujaf-288	90	17	on	on	ADP
gujaf-288	90	18	sustainability	sustainability	NOUN
gujaf-288	90	19	-	-	PUNCT
gujaf-288	90	20	related	relate	VERB
gujaf-288	90	21	issues	issue	NOUN
gujaf-288	90	22	.	.	PUNCT
gujaf-288	91	1	additionally	additionally	ADV
gujaf-288	91	2	,	,	PUNCT
gujaf-288	91	3	the	the	DET
gujaf-288	91	4	presence	presence	NOUN
gujaf-288	91	5	of	of	ADP
gujaf-288	91	6	women	woman	NOUN
gujaf-288	91	7	on	on	ADP
gujaf-288	91	8	boards	board	NOUN
gujaf-288	91	9	should	should	AUX
gujaf-288	91	10	be	be	AUX
gujaf-288	91	11	considered	consider	VERB
gujaf-288	91	12	a	a	DET
gujaf-288	91	13	valuable	valuable	ADJ
gujaf-288	91	14	factor	factor	NOUN
gujaf-288	91	15	in	in	ADP
gujaf-288	91	16	encouraging	encourage	VERB
gujaf-288	91	17	comprehensive	comprehensive	ADJ
gujaf-288	91	18	financial	financial	ADJ
gujaf-288	91	19	reporting	reporting	NOUN
gujaf-288	91	20	,	,	PUNCT
gujaf-288	91	21	which	which	PRON
gujaf-288	91	22	includes	include	VERB
gujaf-288	91	23	qualitative	qualitative	ADJ
gujaf-288	91	24	and	and	CCONJ
gujaf-288	91	25	quantitative	quantitative	ADJ
gujaf-288	91	26	information	information	NOUN
gujaf-288	91	27	on	on	ADP
gujaf-288	91	28	the	the	DET
gujaf-288	91	29	social	social	ADJ
gujaf-288	91	30	,	,	PUNCT
gujaf-288	91	31	environmental	environmental	ADJ
gujaf-288	91	32	,	,	PUNCT
gujaf-288	91	33	and	and	CCONJ
gujaf-288	91	34	economic	economic	ADJ
gujaf-288	91	35	activities	activity	NOUN
gujaf-288	91	36	of	of	ADP
gujaf-288	91	37	the	the	DET
gujaf-288	91	38	business	business	NOUN
gujaf-288	91	39	for	for	ADP
gujaf-288	91	40	stakeholders	stakeholder	NOUN
gujaf-288	91	41	.	.	PUNCT
gujaf-288	92	1	keywords	keyword	NOUN
gujaf-288	92	2	:	:	PUNCT
gujaf-288	92	3	board	board	NOUN
gujaf-288	92	4	size	size	NOUN
gujaf-288	92	5	,	,	PUNCT
gujaf-288	92	6	gender	gender	NOUN
gujaf-288	92	7	,	,	PUNCT
gujaf-288	92	8	independence	independence	NOUN
gujaf-288	92	9	,	,	PUNCT
gujaf-288	92	10	commitment	commitment	NOUN
gujaf-288	92	11	and	and	CCONJ
gujaf-288	92	12	sustainability	sustainability	NOUN
gujaf-288	92	13	reporting	report	VERB
gujaf-288	92	14	1	1	NUM
gujaf-288	92	15	.	.	PUNCT
gujaf-288	93	1	introduction	introduction	NOUN
gujaf-288	93	2	it	it	PRON
gujaf-288	93	3	is	be	AUX
gujaf-288	93	4	imperative	imperative	ADJ
gujaf-288	93	5	to	to	PART
gujaf-288	93	6	note	note	VERB
gujaf-288	93	7	that	that	SCONJ
gujaf-288	93	8	sustainability	sustainability	NOUN
gujaf-288	93	9	reporting	reporting	NOUN
gujaf-288	93	10	has	have	AUX
gujaf-288	93	11	been	be	AUX
gujaf-288	93	12	considered	consider	VERB
gujaf-288	93	13	as	as	ADP
gujaf-288	93	14	one	one	NUM
gujaf-288	93	15	of	of	ADP
gujaf-288	93	16	the	the	DET
gujaf-288	93	17	world	world	NOUN
gujaf-288	93	18	contentious	contentious	ADJ
gujaf-288	93	19	issues	issue	NOUN
gujaf-288	93	20	as	as	ADV
gujaf-288	93	21	far	far	ADV
gujaf-288	93	22	as	as	SCONJ
gujaf-288	93	23	corporate	corporate	ADJ
gujaf-288	93	24	business	business	NOUN
gujaf-288	93	25	environment	environment	NOUN
gujaf-288	93	26	is	be	AUX
gujaf-288	93	27	concern	concern	NOUN
gujaf-288	93	28	.	.	PUNCT
gujaf-288	94	1	sustainability	sustainability	NOUN
gujaf-288	94	2	in	in	ADP
gujaf-288	94	3	the	the	DET
gujaf-288	94	4	context	context	NOUN
gujaf-288	94	5	of	of	ADP
gujaf-288	94	6	international	international	ADJ
gujaf-288	94	7	financial	financial	ADJ
gujaf-288	94	8	reporting	reporting	NOUN
gujaf-288	94	9	standards	standard	NOUN
gujaf-288	94	10	(	(	PUNCT
gujaf-288	94	11	ifrs	ifrs	NOUN
gujaf-288	94	12	)	)	PUNCT
gujaf-288	94	13	deals	deal	NOUN
gujaf-288	94	14	with	with	ADP
gujaf-288	94	15	financial	financial	ADJ
gujaf-288	94	16	reporting	reporting	NOUN
gujaf-288	94	17	that	that	PRON
gujaf-288	94	18	focused	focus	VERB
gujaf-288	94	19	on	on	ADP
gujaf-288	94	20	information	information	NOUN
gujaf-288	94	21	disclosure	disclosure	NOUN
gujaf-288	94	22	of	of	ADP
gujaf-288	94	23	business	business	NOUN
gujaf-288	94	24	environment	environment	NOUN
gujaf-288	94	25	,	,	PUNCT
gujaf-288	94	26	economic	economic	ADJ
gujaf-288	94	27	,	,	PUNCT
gujaf-288	94	28	social	social	ADJ
gujaf-288	94	29	and	and	CCONJ
gujaf-288	94	30	governance	governance	NOUN
gujaf-288	94	31	performance	performance	NOUN
gujaf-288	94	32	.	.	PUNCT
gujaf-288	95	1	although	although	SCONJ
gujaf-288	95	2	,	,	PUNCT
gujaf-288	95	3	ifrs	ifrs	NOUN
gujaf-288	95	4	framework	framework	NOUN
gujaf-288	95	5	has	have	VERB
gujaf-288	95	6	no	no	DET
gujaf-288	95	7	dedicated	dedicated	ADJ
gujaf-288	95	8	standards	standard	NOUN
gujaf-288	95	9	specifically	specifically	ADV
gujaf-288	95	10	on	on	ADP
gujaf-288	95	11	the	the	DET
gujaf-288	95	12	sustainability	sustainability	NOUN
gujaf-288	95	13	reporting	reporting	NOUN
gujaf-288	95	14	,	,	PUNCT
gujaf-288	95	15	in	in	ADP
gujaf-288	95	16	same	same	ADJ
gujaf-288	95	17	vain	vain	ADJ
gujaf-288	95	18	,	,	PUNCT
gujaf-288	95	19	corporate	corporate	ADJ
gujaf-288	95	20	entities	entity	NOUN
gujaf-288	95	21	are	be	AUX
gujaf-288	95	22	obligated	obligate	VERB
gujaf-288	95	23	prepare	prepare	VERB
gujaf-288	95	24	their	their	PRON
gujaf-288	95	25	financial	financial	ADJ
gujaf-288	95	26	report	report	NOUN
gujaf-288	95	27	based	base	VERB
gujaf-288	95	28	on	on	ADP
gujaf-288	95	29	the	the	DET
gujaf-288	95	30	requirements	requirement	NOUN
gujaf-288	95	31	of	of	ADP
gujaf-288	95	32	corporate	corporate	ADJ
gujaf-288	95	33	best	good	ADJ
gujaf-288	95	34	practice	practice	NOUN
gujaf-288	95	35	.	.	PUNCT
gujaf-288	96	1	today	today	NOUN
gujaf-288	96	2	,	,	PUNCT
gujaf-288	96	3	individual	individual	ADJ
gujaf-288	96	4	investors	investor	NOUN
gujaf-288	96	5	and	and	CCONJ
gujaf-288	96	6	other	other	ADJ
gujaf-288	96	7	stakeholders	stakeholder	NOUN
gujaf-288	96	8	of	of	ADP
gujaf-288	96	9	different	different	ADJ
gujaf-288	96	10	corporate	corporate	ADJ
gujaf-288	96	11	entities	entity	NOUN
gujaf-288	96	12	have	have	AUX
gujaf-288	96	13	raised	raise	VERB
gujaf-288	96	14	serious	serious	ADJ
gujaf-288	96	15	concern	concern	NOUN
gujaf-288	96	16	on	on	ADP
gujaf-288	96	17	the	the	DET
gujaf-288	96	18	adoption	adoption	NOUN
gujaf-288	96	19	of	of	ADP
gujaf-288	96	20	suitability	suitability	NOUN
gujaf-288	96	21	reporting	reporting	NOUN
gujaf-288	96	22	practice	practice	NOUN
gujaf-288	96	23	particularly	particularly	ADV
gujaf-288	96	24	in	in	ADP
gujaf-288	96	25	nigeria	nigeria	PROPN
gujaf-288	96	26	,	,	PUNCT
gujaf-288	96	27	being	be	AUX
gujaf-288	96	28	a	a	DET
gujaf-288	96	29	requirement	requirement	NOUN
gujaf-288	96	30	for	for	ADP
gujaf-288	96	31	global	global	ADJ
gujaf-288	96	32	best	good	ADJ
gujaf-288	96	33	accounting	accounting	NOUN
gujaf-288	96	34	practice	practice	NOUN
gujaf-288	96	35	.	.	PUNCT
gujaf-288	97	1	considering	consider	VERB
gujaf-288	97	2	the	the	DET
gujaf-288	97	3	growing	grow	VERB
gujaf-288	97	4	global	global	ADJ
gujaf-288	97	5	pressure	pressure	NOUN
gujaf-288	97	6	on	on	ADP
gujaf-288	97	7	sustainability	sustainability	NOUN
gujaf-288	97	8	reporting	reporting	NOUN
gujaf-288	97	9	in	in	ADP
gujaf-288	97	10	line	line	NOUN
gujaf-288	97	11	with	with	ADP
gujaf-288	97	12	the	the	DET
gujaf-288	97	13	established	establish	VERB
gujaf-288	97	14	global	global	ADJ
gujaf-288	97	15	reporting	reporting	NOUN
gujaf-288	97	16	initiative	initiative	NOUN
gujaf-288	97	17	(	(	PUNCT
gujaf-288	97	18	gri	gri	NOUN
gujaf-288	97	19	)	)	PUNCT
gujaf-288	97	20	framework	framework	NOUN
gujaf-288	97	21	in	in	ADP
gujaf-288	97	22	consideration	consideration	NOUN
gujaf-288	97	23	with	with	ADP
gujaf-288	97	24	the	the	DET
gujaf-288	97	25	world	world	NOUN
gujaf-288	97	26	suitability	suitability	NOUN
gujaf-288	97	27	development	development	NOUN
gujaf-288	97	28	goal	goal	NOUN
gujaf-288	97	29	(	(	PUNCT
gujaf-288	97	30	sdg	sdg	NOUN
gujaf-288	97	31	)	)	PUNCT
gujaf-288	97	32	agenda	agenda	NOUN
gujaf-288	97	33	,	,	PUNCT
gujaf-288	97	34	sequel	sequel	NOUN
gujaf-288	97	35	to	to	ADP
gujaf-288	97	36	the	the	DET
gujaf-288	97	37	paris	paris	PROPN
gujaf-288	97	38	climate	climate	NOUN
gujaf-288	97	39	deal	deal	NOUN
gujaf-288	97	40	on	on	ADP
gujaf-288	97	41	environmental	environmental	ADJ
gujaf-288	97	42	degradation	degradation	NOUN
gujaf-288	97	43	through	through	ADP
gujaf-288	97	44	carbon	carbon	NOUN
gujaf-288	97	45	emission	emission	NOUN
gujaf-288	97	46	which	which	PRON
gujaf-288	97	47	causes	cause	VERB
gujaf-288	97	48	global	global	ADJ
gujaf-288	97	49	warming	warming	NOUN
gujaf-288	97	50	of	of	ADP
gujaf-288	97	51	climate	climate	NOUN
gujaf-288	97	52	(	(	PUNCT
gujaf-288	97	53	malarvizhi	malarvizhi	PROPN
gujaf-288	97	54	&	&	CCONJ
gujaf-288	97	55	yadav	yadav	PROPN
gujaf-288	97	56	,	,	PUNCT
gujaf-288	97	57	2008	2008	NUM
gujaf-288	97	58	)	)	PUNCT
gujaf-288	97	59	.	.	PUNCT
gujaf-288	98	1	following	follow	VERB
gujaf-288	98	2	to	to	ADP
gujaf-288	98	3	the	the	DET
gujaf-288	98	4	adoption	adoption	NOUN
gujaf-288	98	5	ifrs	ifrs	NOUN
gujaf-288	98	6	in	in	ADP
gujaf-288	98	7	2012	2012	NUM
gujaf-288	98	8	by	by	ADP
gujaf-288	98	9	the	the	DET
gujaf-288	98	10	financial	financial	ADJ
gujaf-288	98	11	reporting	reporting	NOUN
gujaf-288	98	12	council	council	PROPN
gujaf-288	98	13	of	of	ADP
gujaf-288	98	14	nigeria	nigeria	PROPN
gujaf-288	98	15	(	(	PUNCT
gujaf-288	98	16	frcn	frcn	PROPN
gujaf-288	98	17	)	)	PUNCT
gujaf-288	98	18	,	,	PUNCT
gujaf-288	98	19	all	all	DET
gujaf-288	98	20	corporate	corporate	ADJ
gujaf-288	98	21	organizations	organization	NOUN
gujaf-288	98	22	have	have	AUX
gujaf-288	98	23	been	be	AUX
gujaf-288	98	24	encouraged	encourage	VERB
gujaf-288	98	25	to	to	PART
gujaf-288	98	26	comply	comply	VERB
gujaf-288	98	27	with	with	ADP
gujaf-288	98	28	its	its	PRON
gujaf-288	98	29	requirements	requirement	NOUN
gujaf-288	98	30	towards	towards	ADP
gujaf-288	98	31	enhancing	enhance	VERB
gujaf-288	98	32	their	their	PRON
gujaf-288	98	33	financial	financial	ADJ
gujaf-288	98	34	reporting	reporting	NOUN
gujaf-288	98	35	credibility	credibility	NOUN
gujaf-288	98	36	,	,	PUNCT
gujaf-288	98	37	transparency	transparency	NOUN
gujaf-288	98	38	and	and	CCONJ
gujaf-288	98	39	reliability	reliability	NOUN
gujaf-288	98	40	to	to	PART
gujaf-288	98	41	specifically	specifically	ADV
gujaf-288	98	42	encourage	encourage	VERB
gujaf-288	98	43	foreign	foreign	ADJ
gujaf-288	98	44	direct	direct	ADJ
gujaf-288	98	45	investment	investment	NOUN
gujaf-288	98	46	and	and	CCONJ
gujaf-288	98	47	to	to	PART
gujaf-288	98	48	foster	foster	VERB
gujaf-288	98	49	economic	economic	ADJ
gujaf-288	98	50	development	development	NOUN
gujaf-288	98	51	.	.	PUNCT
gujaf-288	99	1	although	although	SCONJ
gujaf-288	99	2	,	,	PUNCT
gujaf-288	99	3	young	young	ADJ
gujaf-288	99	4	and	and	CCONJ
gujaf-288	99	5	marais	marais	PROPN
gujaf-288	99	6	(	(	PUNCT
gujaf-288	99	7	2012	2012	NUM
gujaf-288	99	8	)	)	PUNCT
gujaf-288	99	9	in	in	ADP
gujaf-288	99	10	their	their	PRON
gujaf-288	99	11	study	study	NOUN
gujaf-288	99	12	expressed	express	VERB
gujaf-288	99	13	concern	concern	NOUN
gujaf-288	99	14	and	and	CCONJ
gujaf-288	99	15	interest	interest	NOUN
gujaf-288	99	16	on	on	ADP
gujaf-288	99	17	the	the	DET
gujaf-288	99	18	way	way	NOUN
gujaf-288	99	19	and	and	CCONJ
gujaf-288	99	20	manner	manner	VERB
gujaf-288	99	21	nigerian	nigerian	ADJ
gujaf-288	99	22	corporate	corporate	ADJ
gujaf-288	99	23	organizations	organization	NOUN
gujaf-288	99	24	disclose	disclose	VERB
gujaf-288	99	25	their	their	PRON
gujaf-288	99	26	quantitative	quantitative	ADJ
gujaf-288	99	27	and	and	CCONJ
gujaf-288	99	28	qualitative	qualitative	ADJ
gujaf-288	99	29	information	information	NOUN
gujaf-288	99	30	that	that	PRON
gujaf-288	99	31	would	would	AUX
gujaf-288	99	32	enable	enable	VERB
gujaf-288	99	33	them	they	PRON
gujaf-288	99	34	ascertain	ascertain	VERB
gujaf-288	99	35	the	the	DET
gujaf-288	99	36	extent	extent	NOUN
gujaf-288	99	37	of	of	ADP
gujaf-288	99	38	their	their	PRON
gujaf-288	99	39	general	general	ADJ
gujaf-288	99	40	well	well	NOUN
gujaf-288	99	41	-	-	PUNCT
gujaf-288	99	42	being	being	NOUN
gujaf-288	99	43	.	.	PUNCT
gujaf-288	100	1	yet	yet	ADV
gujaf-288	100	2	,	,	PUNCT
gujaf-288	100	3	the	the	DET
gujaf-288	100	4	nigerian	nigerian	ADJ
gujaf-288	100	5	security	security	NOUN
gujaf-288	100	6	and	and	CCONJ
gujaf-288	100	7	exchange	exchange	PROPN
gujaf-288	100	8	commission	commission	PROPN
gujaf-288	100	9	(	(	PUNCT
gujaf-288	100	10	sec	sec	PROPN
gujaf-288	100	11	)	)	PUNCT
gujaf-288	100	12	essentially	essentially	ADV
gujaf-288	100	13	emphasized	emphasize	VERB
gujaf-288	100	14	the	the	DET
gujaf-288	100	15	need	need	NOUN
gujaf-288	100	16	for	for	ADP
gujaf-288	100	17	a	a	DET
gujaf-288	100	18	transparent	transparent	ADJ
gujaf-288	100	19	and	and	CCONJ
gujaf-288	100	20	credible	credible	ADJ
gujaf-288	100	21	financial	financial	ADJ
gujaf-288	100	22	and	and	CCONJ
gujaf-288	100	23	non	non	ADJ
gujaf-288	100	24	-	-	ADJ
gujaf-288	100	25	financial	financial	ADJ
gujaf-288	100	26	disclosure	disclosure	NOUN
gujaf-288	100	27	in	in	ADP
gujaf-288	100	28	line	line	NOUN
gujaf-288	100	29	with	with	ADP
gujaf-288	100	30	the	the	DET
gujaf-288	100	31	ethical	ethical	ADJ
gujaf-288	100	32	standards	standard	NOUN
gujaf-288	100	33	of	of	ADP
gujaf-288	100	34	company	company	NOUN
gujaf-288	100	35	and	and	CCONJ
gujaf-288	100	36	allied	ally	VERB
gujaf-288	100	37	matters	matter	NOUN
gujaf-288	100	38	act	act	VERB
gujaf-288	100	39	(	(	PUNCT
gujaf-288	100	40	cama	cama	NOUN
gujaf-288	100	41	)	)	PUNCT
gujaf-288	100	42	by	by	ADP
gujaf-288	100	43	the	the	DET
gujaf-288	100	44	management	management	NOUN
gujaf-288	100	45	gusau	gusau	PROPN
gujaf-288	100	46	journal	journal	NOUN
gujaf-288	100	47	of	of	ADP
gujaf-288	100	48	accounting	accounting	NOUN
gujaf-288	100	49	and	and	CCONJ
gujaf-288	100	50	finance	finance	NOUN
gujaf-288	100	51	,	,	PUNCT
gujaf-288	100	52	vol	vol	NOUN
gujaf-288	100	53	.	.	PROPN
gujaf-288	100	54	5	5	NUM
gujaf-288	100	55	,	,	PUNCT
gujaf-288	100	56	issue	issue	NOUN
gujaf-288	100	57	1	1	NUM
gujaf-288	100	58	,	,	PUNCT
gujaf-288	100	59	april	april	PROPN
gujaf-288	100	60	,	,	PUNCT
gujaf-288	100	61	2024	2024	NUM
gujaf-288	100	62	314	314	NUM
gujaf-288	100	63	of	of	ADP
gujaf-288	100	64	all	all	DET
gujaf-288	100	65	listed	list	VERB
gujaf-288	100	66	corporate	corporate	ADJ
gujaf-288	100	67	entities	entity	NOUN
gujaf-288	100	68	in	in	ADP
gujaf-288	100	69	nigeria	nigeria	PROPN
gujaf-288	100	70	(	(	PUNCT
gujaf-288	100	71	sec	sec	PROPN
gujaf-288	100	72	,	,	PUNCT
gujaf-288	100	73	2011	2011	NUM
gujaf-288	100	74	)	)	PUNCT
gujaf-288	100	75	.	.	PUNCT
gujaf-288	101	1	also	also	ADV
gujaf-288	101	2	,	,	PUNCT
gujaf-288	101	3	in	in	ADP
gujaf-288	101	4	an	an	DET
gujaf-288	101	5	effort	effort	NOUN
gujaf-288	101	6	to	to	PART
gujaf-288	101	7	achieve	achieve	VERB
gujaf-288	101	8	the	the	DET
gujaf-288	101	9	global	global	ADJ
gujaf-288	101	10	standard	standard	ADJ
gujaf-288	101	11	and	and	CCONJ
gujaf-288	101	12	regulatory	regulatory	ADJ
gujaf-288	101	13	framework	framework	NOUN
gujaf-288	101	14	on	on	ADP
gujaf-288	101	15	environment	environment	NOUN
gujaf-288	101	16	protection	protection	NOUN
gujaf-288	101	17	,	,	PUNCT
gujaf-288	101	18	federal	federal	PROPN
gujaf-288	101	19	environmental	environmental	PROPN
gujaf-288	101	20	protection	protection	PROPN
gujaf-288	101	21	agency	agency	PROPN
gujaf-288	101	22	and	and	CCONJ
gujaf-288	101	23	federal	federal	PROPN
gujaf-288	101	24	ministry	ministry	PROPN
gujaf-288	101	25	of	of	ADP
gujaf-288	101	26	environment	environment	PROPN
gujaf-288	101	27	,	,	PUNCT
gujaf-288	101	28	in	in	ADP
gujaf-288	101	29	nigeria	nigeria	PROPN
gujaf-288	101	30	provided	provide	VERB
gujaf-288	101	31	guide	guide	NOUN
gujaf-288	101	32	lines	line	NOUN
gujaf-288	101	33	to	to	ADP
gujaf-288	101	34	the	the	DET
gujaf-288	101	35	all	all	DET
gujaf-288	101	36	industrial	industrial	ADJ
gujaf-288	101	37	related	relate	VERB
gujaf-288	101	38	firms	firm	NOUN
gujaf-288	101	39	on	on	ADP
gujaf-288	101	40	the	the	DET
gujaf-288	101	41	waste	waste	NOUN
gujaf-288	101	42	management	management	NOUN
gujaf-288	101	43	towards	towards	ADP
gujaf-288	101	44	environmental	environmental	ADJ
gujaf-288	101	45	protection	protection	NOUN
gujaf-288	101	46	based	base	VERB
gujaf-288	101	47	on	on	ADP
gujaf-288	101	48	the	the	DET
gujaf-288	101	49	waste	waste	NOUN
gujaf-288	101	50	and	and	CCONJ
gujaf-288	101	51	pollution	pollution	NOUN
gujaf-288	101	52	decree	decree	NOUN
gujaf-288	101	53	no	no	INTJ
gujaf-288	101	54	.	.	PROPN
gujaf-288	101	55	42	42	NUM
gujaf-288	101	56	,	,	PUNCT
gujaf-288	101	57	1988	1988	NUM
gujaf-288	101	58	and	and	CCONJ
gujaf-288	101	59	other	other	ADJ
gujaf-288	101	60	relevant	relevant	ADJ
gujaf-288	101	61	laws	law	NOUN
gujaf-288	101	62	(	(	PUNCT
gujaf-288	101	63	yunusa	yunusa	NOUN
gujaf-288	101	64	,	,	PUNCT
gujaf-288	101	65	2017	2017	NUM
gujaf-288	101	66	)	)	PUNCT
gujaf-288	101	67	.	.	PUNCT
gujaf-288	102	1	nevertheless	nevertheless	ADV
gujaf-288	102	2	,	,	PUNCT
gujaf-288	102	3	being	be	AUX
gujaf-288	102	4	one	one	NUM
gujaf-288	102	5	of	of	ADP
gujaf-288	102	6	the	the	DET
gujaf-288	102	7	environmentally	environmentally	ADV
gujaf-288	102	8	polluted	polluted	ADJ
gujaf-288	102	9	countries	country	NOUN
gujaf-288	102	10	via	via	ADP
gujaf-288	102	11	gaseous	gaseous	ADJ
gujaf-288	102	12	and	and	CCONJ
gujaf-288	102	13	chemical	chemical	ADJ
gujaf-288	102	14	substances	substance	NOUN
gujaf-288	102	15	of	of	ADP
gujaf-288	102	16	industries	industry	NOUN
gujaf-288	102	17	as	as	ADV
gujaf-288	102	18	well	well	ADV
gujaf-288	102	19	as	as	ADP
gujaf-288	102	20	oil	oil	NOUN
gujaf-288	102	21	spillage	spillage	NOUN
gujaf-288	102	22	due	due	ADP
gujaf-288	102	23	to	to	ADP
gujaf-288	102	24	criminal	criminal	ADJ
gujaf-288	102	25	activities	activity	NOUN
gujaf-288	102	26	,	,	PUNCT
gujaf-288	102	27	due	due	ADP
gujaf-288	102	28	to	to	ADP
gujaf-288	102	29	the	the	DET
gujaf-288	102	30	negligence	negligence	NOUN
gujaf-288	102	31	of	of	ADP
gujaf-288	102	32	public	public	ADJ
gujaf-288	102	33	concern	concern	NOUN
gujaf-288	102	34	and	and	CCONJ
gujaf-288	102	35	absence	absence	NOUN
gujaf-288	102	36	of	of	ADP
gujaf-288	102	37	legal	legal	ADJ
gujaf-288	102	38	requirement	requirement	NOUN
gujaf-288	102	39	,	,	PUNCT
gujaf-288	102	40	nigeria	nigeria	PROPN
gujaf-288	102	41	was	be	AUX
gujaf-288	102	42	reported	report	VERB
gujaf-288	102	43	to	to	PART
gujaf-288	102	44	be	be	AUX
gujaf-288	102	45	backward	backward	ADJ
gujaf-288	102	46	in	in	ADP
gujaf-288	102	47	the	the	DET
gujaf-288	102	48	aspect	aspect	NOUN
gujaf-288	102	49	of	of	ADP
gujaf-288	102	50	environmental	environmental	ADJ
gujaf-288	102	51	reporting	reporting	NOUN
gujaf-288	102	52	disclosure	disclosure	NOUN
gujaf-288	102	53	(	(	PUNCT
gujaf-288	102	54	adewuyi	adewuyi	PROPN
gujaf-288	102	55	&	&	CCONJ
gujaf-288	102	56	olowookere	olowookere	NOUN
gujaf-288	102	57	,	,	PUNCT
gujaf-288	102	58	2010	2010	NUM
gujaf-288	102	59	;	;	PUNCT
gujaf-288	102	60	adeyemi	adeyemi	ADV
gujaf-288	102	61	&	&	CCONJ
gujaf-288	102	62	fagbemi	fagbemi	PROPN
gujaf-288	102	63	,	,	PUNCT
gujaf-288	102	64	2010	2010	NUM
gujaf-288	102	65	&	&	CCONJ
gujaf-288	102	66	hassan	hassan	PROPN
gujaf-288	102	67	,	,	PUNCT
gujaf-288	102	68	2012	2012	NUM
gujaf-288	102	69	)	)	PUNCT
gujaf-288	102	70	.	.	PUNCT
gujaf-288	103	1	nevertheless	nevertheless	ADV
gujaf-288	103	2	,	,	PUNCT
gujaf-288	103	3	the	the	DET
gujaf-288	103	4	integration	integration	NOUN
gujaf-288	103	5	of	of	ADP
gujaf-288	103	6	sustainability	sustainability	NOUN
gujaf-288	103	7	reporting	report	VERB
gujaf-288	103	8	into	into	ADP
gujaf-288	103	9	ifrs	ifrs	NOUN
gujaf-288	103	10	framework	framework	NOUN
gujaf-288	103	11	has	have	AUX
gujaf-288	103	12	attracted	attract	VERB
gujaf-288	103	13	the	the	DET
gujaf-288	103	14	attention	attention	NOUN
gujaf-288	103	15	of	of	ADP
gujaf-288	103	16	researchers	researcher	NOUN
gujaf-288	103	17	in	in	ADP
gujaf-288	103	18	various	various	ADJ
gujaf-288	103	19	context	context	NOUN
gujaf-288	103	20	like	like	ADP
gujaf-288	103	21	(	(	PUNCT
gujaf-288	103	22	cicchiello	cicchiello	PROPN
gujaf-288	103	23	,	,	PUNCT
gujaf-288	103	24	et	et	PROPN
gujaf-288	103	25	al	al	PROPN
gujaf-288	103	26	.	.	PROPN
gujaf-288	103	27	,	,	PUNCT
gujaf-288	103	28	2021	2021	NUM
gujaf-288	103	29	;	;	PUNCT
gujaf-288	103	30	asuquo	asuquo	NOUN
gujaf-288	103	31	,	,	PUNCT
gujaf-288	103	32	2012	2012	NUM
gujaf-288	103	33	;	;	PUNCT
gujaf-288	103	34	ndalu	ndalu	NOUN
gujaf-288	103	35	,	,	PUNCT
gujaf-288	103	36	et	et	PROPN
gujaf-288	103	37	al	al	PROPN
gujaf-288	103	38	.	.	PROPN
gujaf-288	103	39	,	,	PUNCT
gujaf-288	103	40	2021	2021	NUM
gujaf-288	103	41	;	;	PUNCT
gujaf-288	103	42	&	&	CCONJ
gujaf-288	103	43	chinonyelum	chinonyelum	PROPN
gujaf-288	103	44	&	&	CCONJ
gujaf-288	103	45	ndubuisi	ndubuisi	VERB
gujaf-288	103	46	,	,	PUNCT
gujaf-288	103	47	2022	2022	NUM
gujaf-288	103	48	)	)	PUNCT
gujaf-288	103	49	were	be	AUX
gujaf-288	103	50	conducted	conduct	VERB
gujaf-288	103	51	in	in	ADP
gujaf-288	103	52	relations	relation	NOUN
gujaf-288	103	53	to	to	ADP
gujaf-288	103	54	the	the	DET
gujaf-288	103	55	subject	subject	ADJ
gujaf-288	103	56	matter	matter	NOUN
gujaf-288	103	57	in	in	ADP
gujaf-288	103	58	various	various	ADJ
gujaf-288	103	59	context	context	NOUN
gujaf-288	103	60	and	and	CCONJ
gujaf-288	103	61	come	come	VERB
gujaf-288	103	62	up	up	ADP
gujaf-288	103	63	with	with	ADP
gujaf-288	103	64	mixed	mixed	ADJ
gujaf-288	103	65	results	result	NOUN
gujaf-288	103	66	.	.	PUNCT
gujaf-288	104	1	in	in	ADP
gujaf-288	104	2	that	that	DET
gujaf-288	104	3	regard	regard	NOUN
gujaf-288	104	4	,	,	PUNCT
gujaf-288	104	5	this	this	DET
gujaf-288	104	6	study	study	NOUN
gujaf-288	104	7	deemed	deem	VERB
gujaf-288	104	8	it	it	PRON
gujaf-288	104	9	necessary	necessary	ADJ
gujaf-288	104	10	to	to	PART
gujaf-288	104	11	investigate	investigate	VERB
gujaf-288	104	12	the	the	DET
gujaf-288	104	13	moderating	moderate	VERB
gujaf-288	104	14	effect	effect	NOUN
gujaf-288	104	15	of	of	ADP
gujaf-288	104	16	board	board	NOUN
gujaf-288	104	17	commitment	commitment	NOUN
gujaf-288	104	18	on	on	ADP
gujaf-288	104	19	the	the	DET
gujaf-288	104	20	relationship	relationship	NOUN
gujaf-288	104	21	between	between	ADP
gujaf-288	104	22	board	board	NOUN
gujaf-288	104	23	characteristic	characteristic	ADJ
gujaf-288	104	24	and	and	CCONJ
gujaf-288	104	25	sustainability	sustainability	NOUN
gujaf-288	104	26	reporting	reporting	NOUN
gujaf-288	104	27	among	among	ADP
gujaf-288	104	28	the	the	DET
gujaf-288	104	29	listed	list	VERB
gujaf-288	104	30	firms	firm	NOUN
gujaf-288	104	31	in	in	ADP
gujaf-288	104	32	nigeria	nigeria	PRON
gujaf-288	104	33	between	between	ADP
gujaf-288	104	34	the	the	DET
gujaf-288	104	35	periods	period	NOUN
gujaf-288	104	36	of	of	ADP
gujaf-288	104	37	(	(	PUNCT
gujaf-288	104	38	2013	2013	NUM
gujaf-288	104	39	-	-	SYM
gujaf-288	104	40	2022	2022	NUM
gujaf-288	104	41	)	)	PUNCT
gujaf-288	104	42	.	.	PUNCT
gujaf-288	105	1	also	also	ADV
gujaf-288	105	2	,	,	PUNCT
gujaf-288	105	3	this	this	DET
gujaf-288	105	4	study	study	NOUN
gujaf-288	105	5	employed	employ	VERB
gujaf-288	105	6	legitimacy	legitimacy	NOUN
gujaf-288	105	7	theory	theory	NOUN
gujaf-288	105	8	which	which	PRON
gujaf-288	105	9	to	to	ADP
gujaf-288	105	10	the	the	DET
gujaf-288	105	11	best	good	ADJ
gujaf-288	105	12	of	of	ADP
gujaf-288	105	13	the	the	DET
gujaf-288	105	14	researcher	researcher	NOUN
gujaf-288	105	15	‘s	‘s	PART
gujaf-288	105	16	knowledge	knowledge	NOUN
gujaf-288	105	17	it	it	PRON
gujaf-288	105	18	has	have	AUX
gujaf-288	105	19	not	not	PART
gujaf-288	105	20	been	be	AUX
gujaf-288	105	21	used	use	VERB
gujaf-288	105	22	in	in	ADP
gujaf-288	105	23	any	any	PRON
gujaf-288	105	24	of	of	ADP
gujaf-288	105	25	the	the	DET
gujaf-288	105	26	related	related	ADJ
gujaf-288	105	27	study	study	NOUN
gujaf-288	105	28	.	.	PUNCT
gujaf-288	106	1	thus	thus	ADV
gujaf-288	106	2	,	,	PUNCT
gujaf-288	106	3	it	it	PRON
gujaf-288	106	4	will	will	AUX
gujaf-288	106	5	serve	serve	VERB
gujaf-288	106	6	as	as	ADP
gujaf-288	106	7	a	a	DET
gujaf-288	106	8	contribution	contribution	NOUN
gujaf-288	106	9	to	to	ADP
gujaf-288	106	10	existing	exist	VERB
gujaf-288	106	11	as	as	ADV
gujaf-288	106	12	far	far	ADV
gujaf-288	106	13	as	as	ADP
gujaf-288	106	14	literature	literature	NOUN
gujaf-288	106	15	of	of	ADP
gujaf-288	106	16	accounting	accounting	NOUN
gujaf-288	106	17	and	and	CCONJ
gujaf-288	106	18	finance	finance	NOUN
gujaf-288	106	19	is	be	AUX
gujaf-288	106	20	concern	concern	NOUN
gujaf-288	106	21	.	.	PUNCT
gujaf-288	107	1	accordingly	accordingly	ADV
gujaf-288	107	2	,	,	PUNCT
gujaf-288	107	3	the	the	DET
gujaf-288	107	4	inclusion	inclusion	NOUN
gujaf-288	107	5	of	of	ADP
gujaf-288	107	6	the	the	DET
gujaf-288	107	7	board	board	NOUN
gujaf-288	107	8	commitment	commitment	NOUN
gujaf-288	107	9	as	as	ADP
gujaf-288	107	10	a	a	DET
gujaf-288	107	11	moderating	moderate	VERB
gujaf-288	107	12	variable	variable	NOUN
gujaf-288	107	13	will	will	AUX
gujaf-288	107	14	enable	enable	VERB
gujaf-288	107	15	the	the	DET
gujaf-288	107	16	researcher	researcher	NOUN
gujaf-288	107	17	fill	fill	VERB
gujaf-288	107	18	another	another	PRON
gujaf-288	107	19	the	the	DET
gujaf-288	107	20	existing	exist	VERB
gujaf-288	107	21	gap	gap	NOUN
gujaf-288	107	22	via	via	ADP
gujaf-288	107	23	changes	change	NOUN
gujaf-288	107	24	in	in	ADP
gujaf-288	107	25	the	the	DET
gujaf-288	107	26	straight	straight	ADJ
gujaf-288	107	27	and	and	CCONJ
gujaf-288	107	28	direction	direction	NOUN
gujaf-288	107	29	of	of	ADP
gujaf-288	107	30	the	the	DET
gujaf-288	107	31	relationship	relationship	NOUN
gujaf-288	107	32	between	between	ADP
gujaf-288	107	33	the	the	DET
gujaf-288	107	34	independent	independent	ADJ
gujaf-288	107	35	variable	variable	PROPN
gujaf-288	107	36	board	board	PROPN
gujaf-288	107	37	characteristic	characteristic	NOUN
gujaf-288	107	38	represented	represent	VERB
gujaf-288	107	39	by	by	ADP
gujaf-288	107	40	(	(	PUNCT
gujaf-288	107	41	board	board	NOUN
gujaf-288	107	42	size	size	NOUN
gujaf-288	107	43	,	,	PUNCT
gujaf-288	107	44	gender	gender	NOUN
gujaf-288	107	45	and	and	CCONJ
gujaf-288	107	46	independence	independence	NOUN
gujaf-288	107	47	)	)	PUNCT
gujaf-288	107	48	and	and	CCONJ
gujaf-288	107	49	the	the	DET
gujaf-288	107	50	dependent	dependent	ADJ
gujaf-288	107	51	variable	variable	ADJ
gujaf-288	107	52	sustainability	sustainability	NOUN
gujaf-288	107	53	reporting	reporting	NOUN
gujaf-288	107	54	represented	represent	VERB
gujaf-288	107	55	by	by	ADP
gujaf-288	107	56	(	(	PUNCT
gujaf-288	107	57	economic	economic	ADJ
gujaf-288	107	58	,	,	PUNCT
gujaf-288	107	59	social	social	ADJ
gujaf-288	107	60	and	and	CCONJ
gujaf-288	107	61	environment	environment	NOUN
gujaf-288	107	62	)	)	PUNCT
gujaf-288	107	63	.	.	PUNCT
gujaf-288	108	1	the	the	DET
gujaf-288	108	2	outcome	outcome	NOUN
gujaf-288	108	3	of	of	ADP
gujaf-288	108	4	this	this	DET
gujaf-288	108	5	paper	paper	NOUN
gujaf-288	108	6	would	would	AUX
gujaf-288	108	7	guide	guide	VERB
gujaf-288	108	8	the	the	DET
gujaf-288	108	9	management	management	NOUN
gujaf-288	108	10	and	and	CCONJ
gujaf-288	108	11	board	board	NOUN
gujaf-288	108	12	of	of	ADP
gujaf-288	108	13	nigerian	nigerian	ADJ
gujaf-288	108	14	listed	list	VERB
gujaf-288	108	15	companies	company	NOUN
gujaf-288	108	16	for	for	ADP
gujaf-288	108	17	effective	effective	ADJ
gujaf-288	108	18	decision	decision	NOUN
gujaf-288	108	19	making	make	VERB
gujaf-288	108	20	as	as	ADV
gujaf-288	108	21	far	far	ADV
gujaf-288	108	22	as	as	SCONJ
gujaf-288	108	23	suitability	suitability	NOUN
gujaf-288	108	24	reporting	reporting	NOUN
gujaf-288	108	25	is	be	AUX
gujaf-288	108	26	concern	concern	NOUN
gujaf-288	108	27	.	.	PUNCT
gujaf-288	109	1	also	also	ADV
gujaf-288	109	2	,	,	PUNCT
gujaf-288	109	3	the	the	DET
gujaf-288	109	4	result	result	NOUN
gujaf-288	109	5	of	of	ADP
gujaf-288	109	6	the	the	DET
gujaf-288	109	7	study	study	NOUN
gujaf-288	109	8	would	would	AUX
gujaf-288	109	9	beneficial	beneficial	VERB
gujaf-288	109	10	to	to	ADP
gujaf-288	109	11	government	government	NOUN
gujaf-288	109	12	agencies	agency	NOUN
gujaf-288	109	13	authorities	authority	NOUN
gujaf-288	109	14	like	like	ADP
gujaf-288	109	15	federal	federal	PROPN
gujaf-288	109	16	inland	inland	PROPN
gujaf-288	109	17	revenue	revenue	NOUN
gujaf-288	109	18	service	service	NOUN
gujaf-288	109	19	(	(	PUNCT
gujaf-288	109	20	firs	firs	NOUN
gujaf-288	109	21	)	)	PUNCT
gujaf-288	109	22	,	,	PUNCT
gujaf-288	109	23	nigeria	nigeria	PROPN
gujaf-288	109	24	securities	securities	PROPN
gujaf-288	109	25	and	and	CCONJ
gujaf-288	109	26	exchange	exchange	PROPN
gujaf-288	109	27	commission	commission	PROPN
gujaf-288	109	28	,	,	PUNCT
gujaf-288	109	29	nigerian	nigerian	ADJ
gujaf-288	109	30	social	social	PROPN
gujaf-288	109	31	insurance	insurance	PROPN
gujaf-288	109	32	trust	trust	PROPN
gujaf-288	109	33	fund	fund	PROPN
gujaf-288	109	34	(	(	PUNCT
gujaf-288	109	35	nsitf	nsitf	NOUN
gujaf-288	109	36	)	)	PUNCT
gujaf-288	109	37	,	,	PUNCT
gujaf-288	109	38	federal	federal	PROPN
gujaf-288	109	39	environmental	environmental	PROPN
gujaf-288	109	40	protection	protection	PROPN
gujaf-288	109	41	agency	agency	PROPN
gujaf-288	109	42	,	,	PUNCT
gujaf-288	109	43	federal	federal	PROPN
gujaf-288	109	44	ministry	ministry	PROPN
gujaf-288	109	45	of	of	ADP
gujaf-288	109	46	environment	environment	NOUN
gujaf-288	109	47	in	in	ADP
gujaf-288	109	48	carrying	carry	VERB
gujaf-288	109	49	out	out	ADP
gujaf-288	109	50	their	their	PRON
gujaf-288	109	51	activities	activity	NOUN
gujaf-288	109	52	.	.	PUNCT
gujaf-288	110	1	furthermore	furthermore	ADV
gujaf-288	110	2	,	,	PUNCT
gujaf-288	110	3	the	the	DET
gujaf-288	110	4	study	study	NOUN
gujaf-288	110	5	would	would	AUX
gujaf-288	110	6	be	be	AUX
gujaf-288	110	7	serving	serve	VERB
gujaf-288	110	8	as	as	ADP
gujaf-288	110	9	a	a	DET
gujaf-288	110	10	guide	guide	NOUN
gujaf-288	110	11	and	and	CCONJ
gujaf-288	110	12	source	source	NOUN
gujaf-288	110	13	of	of	ADP
gujaf-288	110	14	reference	reference	NOUN
gujaf-288	110	15	in	in	ADP
gujaf-288	110	16	carrying	carry	VERB
gujaf-288	110	17	out	out	ADP
gujaf-288	110	18	further	further	ADJ
gujaf-288	110	19	related	relate	VERB
gujaf-288	110	20	study	study	NOUN
gujaf-288	110	21	.	.	PUNCT
gujaf-288	111	1	the	the	DET
gujaf-288	111	2	paper	paper	NOUN
gujaf-288	111	3	consists	consist	VERB
gujaf-288	111	4	of	of	ADP
gujaf-288	111	5	introduction	introduction	NOUN
gujaf-288	111	6	,	,	PUNCT
gujaf-288	111	7	gusau	gusau	ADJ
gujaf-288	111	8	journal	journal	NOUN
gujaf-288	111	9	of	of	ADP
gujaf-288	111	10	accounting	accounting	NOUN
gujaf-288	111	11	and	and	CCONJ
gujaf-288	111	12	finance	finance	NOUN
gujaf-288	111	13	,	,	PUNCT
gujaf-288	111	14	vol	vol	NOUN
gujaf-288	111	15	.	.	PROPN
gujaf-288	111	16	5	5	NUM
gujaf-288	111	17	,	,	PUNCT
gujaf-288	111	18	issue	issue	NOUN
gujaf-288	111	19	1	1	NUM
gujaf-288	111	20	,	,	PUNCT
gujaf-288	111	21	april	april	PROPN
gujaf-288	111	22	,	,	PUNCT
gujaf-288	111	23	2024	2024	NUM
gujaf-288	111	24	315	315	NUM
gujaf-288	111	25	related	relate	VERB
gujaf-288	111	26	literature	literature	NOUN
gujaf-288	111	27	,	,	PUNCT
gujaf-288	111	28	methodology	methodology	NOUN
gujaf-288	111	29	,	,	PUNCT
gujaf-288	111	30	results	result	NOUN
gujaf-288	111	31	and	and	CCONJ
gujaf-288	111	32	discussion	discussion	NOUN
gujaf-288	111	33	,	,	PUNCT
gujaf-288	111	34	as	as	ADV
gujaf-288	111	35	well	well	ADV
gujaf-288	111	36	as	as	ADP
gujaf-288	111	37	conclusions	conclusion	NOUN
gujaf-288	111	38	and	and	CCONJ
gujaf-288	111	39	recommendations	recommendation	NOUN
gujaf-288	111	40	.	.	PUNCT
gujaf-288	112	1	2	2	X
gujaf-288	112	2	.	.	X
gujaf-288	112	3	literature	literature	NOUN
gujaf-288	112	4	review	review	NOUN
gujaf-288	112	5	sustainability	sustainability	NOUN
gujaf-288	112	6	reporting	reporting	NOUN
gujaf-288	112	7	is	be	AUX
gujaf-288	112	8	often	often	ADV
gujaf-288	112	9	seen	see	VERB
gujaf-288	112	10	as	as	ADP
gujaf-288	112	11	an	an	DET
gujaf-288	112	12	important	important	ADJ
gujaf-288	112	13	tool	tool	NOUN
gujaf-288	112	14	for	for	ADP
gujaf-288	112	15	corporate	corporate	ADJ
gujaf-288	112	16	policy	policy	NOUN
gujaf-288	112	17	and	and	CCONJ
gujaf-288	112	18	strategy	strategy	NOUN
gujaf-288	112	19	of	of	ADP
gujaf-288	112	20	organization	organization	NOUN
gujaf-288	112	21	(	(	PUNCT
gujaf-288	112	22	ong	ong	PROPN
gujaf-288	112	23	&	&	CCONJ
gujaf-288	112	24	djajadikerta	djajadikerta	PROPN
gujaf-288	112	25	,	,	PUNCT
gujaf-288	112	26	2018	2018	NUM
gujaf-288	112	27	)	)	PUNCT
gujaf-288	112	28	.	.	PUNCT
gujaf-288	113	1	according	accord	VERB
gujaf-288	113	2	to	to	ADP
gujaf-288	113	3	durand	durand	NOUN
gujaf-288	113	4	,	,	PUNCT
gujaf-288	113	5	paugam	paugam	ADV
gujaf-288	113	6	(	(	PUNCT
gujaf-288	113	7	2019	2019	NUM
gujaf-288	113	8	)	)	PUNCT
gujaf-288	113	9	sustainable	sustainable	ADJ
gujaf-288	113	10	reporting	reporting	NOUN
gujaf-288	113	11	is	be	AUX
gujaf-288	113	12	viewed	view	VERB
gujaf-288	113	13	as	as	ADP
gujaf-288	113	14	an	an	DET
gujaf-288	113	15	operational	operational	ADJ
gujaf-288	113	16	policy	policy	NOUN
gujaf-288	113	17	that	that	PRON
gujaf-288	113	18	provides	provide	VERB
gujaf-288	113	19	opportunity	opportunity	NOUN
gujaf-288	113	20	for	for	ADP
gujaf-288	113	21	ensuring	ensure	VERB
gujaf-288	113	22	sustainable	sustainable	ADJ
gujaf-288	113	23	development	development	NOUN
gujaf-288	113	24	goals	goal	NOUN
gujaf-288	113	25	achievable	achievable	ADJ
gujaf-288	113	26	through	through	ADP
gujaf-288	113	27	sustainable	sustainable	ADJ
gujaf-288	113	28	financial	financial	ADJ
gujaf-288	113	29	outcome	outcome	NOUN
gujaf-288	113	30	and	and	CCONJ
gujaf-288	113	31	business	business	NOUN
gujaf-288	113	32	practices	practice	NOUN
gujaf-288	113	33	.	.	PUNCT
gujaf-288	114	1	therefore	therefore	ADV
gujaf-288	114	2	,	,	PUNCT
gujaf-288	114	3	sustainability	sustainability	NOUN
gujaf-288	114	4	reporting	reporting	NOUN
gujaf-288	114	5	spread	spread	VERB
gujaf-288	114	6	across	across	ADP
gujaf-288	114	7	social	social	ADJ
gujaf-288	114	8	responsibility	responsibility	NOUN
gujaf-288	114	9	,	,	PUNCT
gujaf-288	114	10	culture	culture	NOUN
gujaf-288	114	11	and	and	CCONJ
gujaf-288	114	12	ethical	ethical	ADJ
gujaf-288	114	13	corporate	corporate	ADJ
gujaf-288	114	14	governance	governance	NOUN
gujaf-288	114	15	,	,	PUNCT
gujaf-288	114	16	economic	economic	ADJ
gujaf-288	114	17	efficiency	efficiency	NOUN
gujaf-288	114	18	and	and	CCONJ
gujaf-288	114	19	environmental	environmental	ADJ
gujaf-288	114	20	awareness	awareness	NOUN
gujaf-288	114	21	(	(	PUNCT
gujaf-288	114	22	hu	hu	PROPN
gujaf-288	114	23	&	&	CCONJ
gujaf-288	114	24	lu	lu	PROPN
gujaf-288	114	25	,	,	PUNCT
gujaf-288	114	26	2018	2018	NUM
gujaf-288	114	27	)	)	PUNCT
gujaf-288	114	28	.	.	PUNCT
gujaf-288	115	1	herda	herda	PROPN
gujaf-288	115	2	,	,	PUNCT
gujaf-288	115	3	taylor	taylor	PROPN
gujaf-288	115	4	and	and	CCONJ
gujaf-288	115	5	winterbotham	winterbotham	PROPN
gujaf-288	115	6	(	(	PUNCT
gujaf-288	115	7	2012	2012	NUM
gujaf-288	115	8	)	)	PUNCT
gujaf-288	115	9	emphasized	emphasize	VERB
gujaf-288	115	10	that	that	SCONJ
gujaf-288	115	11	in	in	ADP
gujaf-288	115	12	a	a	DET
gujaf-288	115	13	normal	normal	ADJ
gujaf-288	115	14	ground	ground	NOUN
gujaf-288	115	15	corporate	corporate	ADJ
gujaf-288	115	16	sustainability	sustainability	NOUN
gujaf-288	115	17	disclosure	disclosure	NOUN
gujaf-288	115	18	reduces	reduce	VERB
gujaf-288	115	19	information	information	NOUN
gujaf-288	115	20	asymmetries	asymmetry	NOUN
gujaf-288	115	21	and	and	CCONJ
gujaf-288	115	22	uncertainties	uncertainty	NOUN
gujaf-288	115	23	among	among	ADP
gujaf-288	115	24	the	the	DET
gujaf-288	115	25	business	business	NOUN
gujaf-288	115	26	stakeholders	stakeholder	NOUN
gujaf-288	115	27	.	.	PUNCT
gujaf-288	116	1	it	it	PRON
gujaf-288	116	2	is	be	AUX
gujaf-288	116	3	important	important	ADJ
gujaf-288	116	4	to	to	PART
gujaf-288	116	5	note	note	VERB
gujaf-288	116	6	the	the	DET
gujaf-288	116	7	global	global	ADJ
gujaf-288	116	8	reporting	reporting	NOUN
gujaf-288	116	9	initiative	initiative	NOUN
gujaf-288	116	10	(	(	PUNCT
gujaf-288	116	11	gri	gri	PROPN
gujaf-288	116	12	)	)	PUNCT
gujaf-288	116	13	,	,	PUNCT
gujaf-288	116	14	international	international	ADJ
gujaf-288	116	15	integrated	integrated	ADJ
gujaf-288	116	16	reporting	reporting	NOUN
gujaf-288	116	17	council	council	NOUN
gujaf-288	116	18	(	(	PUNCT
gujaf-288	116	19	iirc	iirc	NOUN
gujaf-288	116	20	)	)	PUNCT
gujaf-288	116	21	and	and	CCONJ
gujaf-288	116	22	sustainability	sustainability	NOUN
gujaf-288	116	23	accounting	accounting	NOUN
gujaf-288	116	24	standards	standard	NOUN
gujaf-288	116	25	board	board	NOUN
gujaf-288	116	26	(	(	PUNCT
gujaf-288	116	27	sasb	sasb	PROPN
gujaf-288	116	28	)	)	PUNCT
gujaf-288	116	29	developed	develop	VERB
gujaf-288	116	30	an	an	DET
gujaf-288	116	31	elaborate	elaborate	ADJ
gujaf-288	116	32	guideline	guideline	NOUN
gujaf-288	116	33	in	in	ADP
gujaf-288	116	34	relation	relation	NOUN
gujaf-288	116	35	to	to	ADP
gujaf-288	116	36	sustainability	sustainability	NOUN
gujaf-288	116	37	reporting	reporting	NOUN
gujaf-288	116	38	and	and	CCONJ
gujaf-288	116	39	it	it	PRON
gujaf-288	116	40	impact	impact	VERB
gujaf-288	116	41	on	on	ADP
gujaf-288	116	42	the	the	DET
gujaf-288	116	43	organization	organization	NOUN
gujaf-288	116	44	performance	performance	NOUN
gujaf-288	116	45	with	with	ADP
gujaf-288	116	46	aim	aim	NOUN
gujaf-288	116	47	of	of	ADP
gujaf-288	116	48	enlighten	enlighten	VERB
gujaf-288	116	49	the	the	DET
gujaf-288	116	50	corporate	corporate	ADJ
gujaf-288	116	51	entities	entity	NOUN
gujaf-288	116	52	as	as	ADV
gujaf-288	116	53	well	well	ADV
gujaf-288	116	54	as	as	ADP
gujaf-288	116	55	public	public	ADJ
gujaf-288	116	56	organization	organization	NOUN
gujaf-288	116	57	across	across	ADP
gujaf-288	116	58	.	.	PUNCT
gujaf-288	117	1	belal	belal	NOUN
gujaf-288	117	2	(	(	PUNCT
gujaf-288	117	3	2009	2009	NUM
gujaf-288	117	4	)	)	PUNCT
gujaf-288	117	5	,	,	PUNCT
gujaf-288	117	6	hahn	hahn	PROPN
gujaf-288	117	7	(	(	PUNCT
gujaf-288	117	8	2009	2009	NUM
gujaf-288	117	9	)	)	PUNCT
gujaf-288	117	10	and	and	CCONJ
gujaf-288	117	11	lourenço	lourenço	VERB
gujaf-288	117	12	(	(	PUNCT
gujaf-288	117	13	2013	2013	NUM
gujaf-288	117	14	)	)	PUNCT
gujaf-288	117	15	express	express	VERB
gujaf-288	117	16	that	that	SCONJ
gujaf-288	117	17	the	the	DET
gujaf-288	117	18	applicability	applicability	NOUN
gujaf-288	117	19	of	of	ADP
gujaf-288	117	20	the	the	DET
gujaf-288	117	21	corporate	corporate	ADJ
gujaf-288	117	22	sustainability	sustainability	NOUN
gujaf-288	117	23	reporting	reporting	NOUN
gujaf-288	117	24	is	be	AUX
gujaf-288	117	25	essentially	essentially	ADV
gujaf-288	117	26	made	make	VERB
gujaf-288	117	27	to	to	PART
gujaf-288	117	28	boost	boost	VERB
gujaf-288	117	29	the	the	DET
gujaf-288	117	30	confidence	confidence	NOUN
gujaf-288	117	31	of	of	ADP
gujaf-288	117	32	the	the	DET
gujaf-288	117	33	investors	investor	NOUN
gujaf-288	117	34	and	and	CCONJ
gujaf-288	117	35	related	related	ADJ
gujaf-288	117	36	stakeholders	stakeholder	NOUN
gujaf-288	117	37	on	on	ADP
gujaf-288	117	38	corporate	corporate	ADJ
gujaf-288	117	39	transparency	transparency	NOUN
gujaf-288	117	40	and	and	CCONJ
gujaf-288	117	41	accountability	accountability	NOUN
gujaf-288	117	42	.	.	PUNCT
gujaf-288	118	1	according	accord	VERB
gujaf-288	118	2	to	to	ADP
gujaf-288	118	3	parliament	parliament	NOUN
gujaf-288	118	4	of	of	ADP
gujaf-288	118	5	australiaç	australiaç	PROPN
gujaf-288	118	6	trireksani	trireksani	NOUN
gujaf-288	118	7	,	,	PUNCT
gujaf-288	118	8	and	and	CCONJ
gujaf-288	118	9	djajadikerta	djajadikerta	NOUN
gujaf-288	118	10	(	(	PUNCT
gujaf-288	118	11	2016	2016	NUM
gujaf-288	118	12	)	)	PUNCT
gujaf-288	118	13	sustainability	sustainability	NOUN
gujaf-288	118	14	reporting	reporting	NOUN
gujaf-288	118	15	is	be	AUX
gujaf-288	118	16	the	the	DET
gujaf-288	118	17	one	one	NUM
gujaf-288	118	18	that	that	PRON
gujaf-288	118	19	deals	deal	VERB
gujaf-288	118	20	with	with	ADP
gujaf-288	118	21	public	public	ADJ
gujaf-288	118	22	reporting	reporting	NOUN
gujaf-288	118	23	and	and	CCONJ
gujaf-288	118	24	measurement	measurement	NOUN
gujaf-288	118	25	of	of	ADP
gujaf-288	118	26	the	the	DET
gujaf-288	118	27	business	business	NOUN
gujaf-288	118	28	impact	impact	NOUN
gujaf-288	118	29	on	on	ADP
gujaf-288	118	30	matters	matter	NOUN
gujaf-288	118	31	relating	relate	VERB
gujaf-288	118	32	to	to	ADP
gujaf-288	118	33	its	its	PRON
gujaf-288	118	34	economic	economic	ADJ
gujaf-288	118	35	,	,	PUNCT
gujaf-288	118	36	social	social	ADJ
gujaf-288	118	37	and	and	CCONJ
gujaf-288	118	38	environmental	environmental	ADJ
gujaf-288	118	39	activities	activity	NOUN
gujaf-288	118	40	.	.	PUNCT
gujaf-288	119	1	board	board	NOUN
gujaf-288	119	2	of	of	ADP
gujaf-288	119	3	an	an	DET
gujaf-288	119	4	organization	organization	NOUN
gujaf-288	119	5	are	be	AUX
gujaf-288	119	6	committee	committee	NOUN
gujaf-288	119	7	of	of	ADP
gujaf-288	119	8	individual	individual	ADJ
gujaf-288	119	9	persons	person	NOUN
gujaf-288	119	10	who	who	PRON
gujaf-288	119	11	are	be	AUX
gujaf-288	119	12	appointed	appoint	VERB
gujaf-288	119	13	by	by	ADP
gujaf-288	119	14	the	the	DET
gujaf-288	119	15	shareholders	shareholder	NOUN
gujaf-288	119	16	of	of	ADP
gujaf-288	119	17	corporate	corporate	ADJ
gujaf-288	119	18	entities	entity	NOUN
gujaf-288	119	19	that	that	PRON
gujaf-288	119	20	charged	charge	VERB
gujaf-288	119	21	with	with	ADP
gujaf-288	119	22	responsibility	responsibility	NOUN
gujaf-288	119	23	for	for	ADP
gujaf-288	119	24	making	make	VERB
gujaf-288	119	25	strategic	strategic	ADJ
gujaf-288	119	26	decision	decision	NOUN
gujaf-288	119	27	for	for	ADP
gujaf-288	119	28	the	the	DET
gujaf-288	119	29	business	business	NOUN
gujaf-288	119	30	and	and	CCONJ
gujaf-288	119	31	also	also	ADV
gujaf-288	119	32	monitor	monitor	VERB
gujaf-288	119	33	and	and	CCONJ
gujaf-288	119	34	control	control	VERB
gujaf-288	119	35	the	the	DET
gujaf-288	119	36	activities	activity	NOUN
gujaf-288	119	37	of	of	ADP
gujaf-288	119	38	the	the	DET
gujaf-288	119	39	management	management	NOUN
gujaf-288	119	40	to	to	PART
gujaf-288	119	41	ensure	ensure	VERB
gujaf-288	119	42	the	the	DET
gujaf-288	119	43	survival	survival	NOUN
gujaf-288	119	44	and	and	CCONJ
gujaf-288	119	45	growth	growth	NOUN
gujaf-288	119	46	of	of	ADP
gujaf-288	119	47	the	the	DET
gujaf-288	119	48	business	business	NOUN
gujaf-288	119	49	.	.	PUNCT
gujaf-288	120	1	according	accord	VERB
gujaf-288	120	2	to	to	ADP
gujaf-288	120	3	gardazi	gardazi	NOUN
gujaf-288	120	4	,	,	PUNCT
gujaf-288	120	5	hassan	hassan	PROPN
gujaf-288	120	6	and	and	CCONJ
gujaf-288	120	7	johari	johari	PROPN
gujaf-288	120	8	(	(	PUNCT
gujaf-288	120	9	2020	2020	NUM
gujaf-288	120	10	)	)	PUNCT
gujaf-288	120	11	is	be	AUX
gujaf-288	120	12	the	the	DET
gujaf-288	120	13	process	process	NOUN
gujaf-288	120	14	by	by	ADP
gujaf-288	120	15	which	which	PRON
gujaf-288	120	16	organizations	organization	NOUN
gujaf-288	120	17	are	be	AUX
gujaf-288	120	18	management	management	NOUN
gujaf-288	120	19	and	and	CCONJ
gujaf-288	120	20	controlled	control	VERB
gujaf-288	120	21	by	by	ADP
gujaf-288	120	22	certain	certain	ADJ
gujaf-288	120	23	group	group	NOUN
gujaf-288	120	24	of	of	ADP
gujaf-288	120	25	individuals	individual	NOUN
gujaf-288	120	26	to	to	PART
gujaf-288	120	27	protect	protect	VERB
gujaf-288	120	28	the	the	DET
gujaf-288	120	29	stakeholders	stakeholder	NOUN
gujaf-288	120	30	’	'	PUNCT
gujaf-288	120	31	integrity	integrity	NOUN
gujaf-288	120	32	.	.	PUNCT
gujaf-288	121	1	the	the	DET
gujaf-288	121	2	board	board	NOUN
gujaf-288	121	3	compositions	composition	NOUN
gujaf-288	121	4	are	be	AUX
gujaf-288	121	5	often	often	ADV
gujaf-288	121	6	measured	measure	VERB
gujaf-288	121	7	in	in	ADP
gujaf-288	121	8	terms	term	NOUN
gujaf-288	121	9	of	of	ADP
gujaf-288	121	10	their	their	PRON
gujaf-288	121	11	sizes	size	NOUN
gujaf-288	121	12	,	,	PUNCT
gujaf-288	121	13	duality	duality	NOUN
gujaf-288	121	14	,	,	PUNCT
gujaf-288	121	15	gender	gender	NOUN
gujaf-288	121	16	,	,	PUNCT
gujaf-288	121	17	educational	educational	ADJ
gujaf-288	121	18	qualifications	qualification	NOUN
gujaf-288	121	19	,	,	PUNCT
gujaf-288	121	20	tenure	tenure	NOUN
gujaf-288	121	21	independence	independence	NOUN
gujaf-288	121	22	,	,	PUNCT
gujaf-288	121	23	experience	experience	NOUN
gujaf-288	121	24	,	,	PUNCT
gujaf-288	121	25	nationality	nationality	NOUN
gujaf-288	121	26	,	,	PUNCT
gujaf-288	121	27	commitment	commitment	NOUN
gujaf-288	121	28	among	among	ADP
gujaf-288	121	29	others	other	NOUN
gujaf-288	121	30	.	.	PUNCT
gujaf-288	122	1	gusau	gusau	PROPN
gujaf-288	122	2	journal	journal	PROPN
gujaf-288	122	3	of	of	ADP
gujaf-288	122	4	accounting	accounting	NOUN
gujaf-288	122	5	and	and	CCONJ
gujaf-288	122	6	finance	finance	NOUN
gujaf-288	122	7	,	,	PUNCT
gujaf-288	122	8	vol	vol	NOUN
gujaf-288	122	9	.	.	PROPN
gujaf-288	122	10	5	5	NUM
gujaf-288	122	11	,	,	PUNCT
gujaf-288	122	12	issue	issue	NOUN
gujaf-288	122	13	1	1	NUM
gujaf-288	122	14	,	,	PUNCT
gujaf-288	122	15	april	april	PROPN
gujaf-288	122	16	,	,	PUNCT
gujaf-288	122	17	2024	2024	NUM
gujaf-288	122	18	316	316	NUM
gujaf-288	122	19	board	board	NOUN
gujaf-288	122	20	size	size	NOUN
gujaf-288	122	21	is	be	AUX
gujaf-288	122	22	considered	consider	VERB
gujaf-288	122	23	as	as	ADP
gujaf-288	122	24	the	the	DET
gujaf-288	122	25	entire	entire	ADJ
gujaf-288	122	26	number	number	NOUN
gujaf-288	122	27	of	of	ADP
gujaf-288	122	28	board	board	NOUN
gujaf-288	122	29	members	member	NOUN
gujaf-288	122	30	arising	arise	VERB
gujaf-288	122	31	from	from	ADP
gujaf-288	122	32	the	the	DET
gujaf-288	122	33	chairman	chairman	NOUN
gujaf-288	122	34	,	,	PUNCT
gujaf-288	122	35	all	all	DET
gujaf-288	122	36	director	director	NOUN
gujaf-288	122	37	’s	’s	PART
gujaf-288	122	38	executive	executive	NOUN
gujaf-288	122	39	and	and	CCONJ
gujaf-288	122	40	non	non	NOUN
gujaf-288	122	41	-	-	NOUN
gujaf-288	122	42	executives	executive	NOUN
gujaf-288	122	43	as	as	ADV
gujaf-288	122	44	well	well	ADV
gujaf-288	122	45	as	as	ADP
gujaf-288	122	46	independent	independent	ADJ
gujaf-288	122	47	nonexecutive	nonexecutive	NOUN
gujaf-288	122	48	of	of	ADP
gujaf-288	122	49	listed	list	VERB
gujaf-288	122	50	organizations	organization	NOUN
gujaf-288	122	51	.	.	PUNCT
gujaf-288	123	1	therefore	therefore	ADV
gujaf-288	123	2	,	,	PUNCT
gujaf-288	123	3	board	board	NOUN
gujaf-288	123	4	size	size	NOUN
gujaf-288	123	5	is	be	AUX
gujaf-288	123	6	considered	consider	VERB
gujaf-288	123	7	as	as	ADP
gujaf-288	123	8	the	the	DET
gujaf-288	123	9	total	total	ADJ
gujaf-288	123	10	numbers	number	NOUN
gujaf-288	123	11	of	of	ADP
gujaf-288	123	12	both	both	DET
gujaf-288	123	13	executives	executive	NOUN
gujaf-288	123	14	and	and	CCONJ
gujaf-288	123	15	non	non	ADJ
gujaf-288	123	16	-	-	ADJ
gujaf-288	123	17	executives	executive	NOUN
gujaf-288	123	18	directors	director	NOUN
gujaf-288	123	19	on	on	ADP
gujaf-288	123	20	the	the	DET
gujaf-288	123	21	board	board	NOUN
gujaf-288	123	22	(	(	PUNCT
gujaf-288	123	23	disli	disli	PROPN
gujaf-288	123	24	,	,	PUNCT
gujaf-288	123	25	yilmaz	yilmaz	PROPN
gujaf-288	123	26	&	&	CCONJ
gujaf-288	123	27	mohamed	mohamed	PROPN
gujaf-288	123	28	,	,	PUNCT
gujaf-288	123	29	2022	2022	NUM
gujaf-288	123	30	;	;	PUNCT
gujaf-288	123	31	aksoy	aksoy	PROPN
gujaf-288	123	32	,	,	PUNCT
gujaf-288	123	33	yilmaz	yilmaz	PROPN
gujaf-288	123	34	,	,	PUNCT
gujaf-288	123	35	tatoglu	tatoglu	PROPN
gujaf-288	123	36	&	&	CCONJ
gujaf-288	123	37	basar	basar	PROPN
gujaf-288	123	38	,	,	PUNCT
gujaf-288	123	39	2020	2020	NUM
gujaf-288	123	40	)	)	PUNCT
gujaf-288	123	41	.	.	PUNCT
gujaf-288	124	1	on	on	ADP
gujaf-288	124	2	the	the	DET
gujaf-288	124	3	other	other	ADJ
gujaf-288	124	4	hand	hand	NOUN
gujaf-288	124	5	,	,	PUNCT
gujaf-288	124	6	okwudili	okwudili	ADJ
gujaf-288	124	7	,	,	PUNCT
gujaf-288	124	8	chibuzor	chibuzor	NOUN
gujaf-288	124	9	and	and	CCONJ
gujaf-288	124	10	clement	clement	PROPN
gujaf-288	124	11	(	(	PUNCT
gujaf-288	124	12	2023	2023	NUM
gujaf-288	124	13	)	)	PUNCT
gujaf-288	124	14	considered	consider	VERB
gujaf-288	124	15	the	the	DET
gujaf-288	124	16	measurement	measurement	NOUN
gujaf-288	124	17	of	of	ADP
gujaf-288	124	18	board	board	NOUN
gujaf-288	124	19	size	size	NOUN
gujaf-288	124	20	the	the	DET
gujaf-288	124	21	total	total	ADJ
gujaf-288	124	22	serving	serve	VERB
gujaf-288	124	23	members	member	NOUN
gujaf-288	124	24	of	of	ADP
gujaf-288	124	25	executive	executive	ADJ
gujaf-288	124	26	and	and	CCONJ
gujaf-288	124	27	non	non	ADJ
gujaf-288	124	28	-	-	ADJ
gujaf-288	124	29	executive	executive	ADJ
gujaf-288	124	30	directors	director	NOUN
gujaf-288	124	31	with	with	ADP
gujaf-288	124	32	in	in	ADP
gujaf-288	124	33	an	an	DET
gujaf-288	124	34	organization	organization	NOUN
gujaf-288	124	35	.	.	PUNCT
gujaf-288	125	1	according	accord	VERB
gujaf-288	125	2	to	to	ADP
gujaf-288	125	3	kruders	kruders	PROPN
gujaf-288	125	4	&	&	CCONJ
gujaf-288	125	5	kabir	kabir	PROPN
gujaf-288	125	6	(	(	PUNCT
gujaf-288	125	7	2018	2018	NUM
gujaf-288	125	8	)	)	PUNCT
gujaf-288	125	9	and	and	CCONJ
gujaf-288	125	10	saari	saari	PROPN
gujaf-288	125	11	and	and	CCONJ
gujaf-288	125	12	kao	kao	PROPN
gujaf-288	125	13	(	(	PUNCT
gujaf-288	125	14	2019	2019	NUM
gujaf-288	125	15	)	)	PUNCT
gujaf-288	125	16	board	board	NOUN
gujaf-288	125	17	size	size	NOUN
gujaf-288	125	18	is	be	AUX
gujaf-288	125	19	measured	measure	VERB
gujaf-288	125	20	as	as	ADP
gujaf-288	125	21	total	total	ADJ
gujaf-288	125	22	number	number	NOUN
gujaf-288	125	23	of	of	ADP
gujaf-288	125	24	board	board	NOUN
gujaf-288	125	25	members	member	NOUN
gujaf-288	125	26	in	in	ADP
gujaf-288	125	27	an	an	DET
gujaf-288	125	28	organization	organization	NOUN
gujaf-288	125	29	.	.	PUNCT
gujaf-288	126	1	on	on	ADP
gujaf-288	126	2	the	the	DET
gujaf-288	126	3	hand	hand	NOUN
gujaf-288	126	4	,	,	PUNCT
gujaf-288	126	5	inua	inua	NOUN
gujaf-288	126	6	,	,	PUNCT
gujaf-288	126	7	and	and	CCONJ
gujaf-288	126	8	meni	meni	ADJ
gujaf-288	126	9	(	(	PUNCT
gujaf-288	126	10	2019	2019	NUM
gujaf-288	126	11	)	)	PUNCT
gujaf-288	126	12	measured	measure	VERB
gujaf-288	126	13	board	board	NOUN
gujaf-288	126	14	size	size	NOUN
gujaf-288	126	15	as	as	ADP
gujaf-288	126	16	the	the	DET
gujaf-288	126	17	number	number	NOUN
gujaf-288	126	18	of	of	ADP
gujaf-288	126	19	directors	director	NOUN
gujaf-288	126	20	siting	site	VERB
gujaf-288	126	21	on	on	ADP
gujaf-288	126	22	the	the	DET
gujaf-288	126	23	board	board	NOUN
gujaf-288	126	24	.	.	PUNCT
gujaf-288	127	1	according	accord	VERB
gujaf-288	127	2	to	to	ADP
gujaf-288	127	3	kruders	kruders	PROPN
gujaf-288	127	4	&	&	CCONJ
gujaf-288	127	5	kabir	kabir	PROPN
gujaf-288	127	6	(	(	PUNCT
gujaf-288	127	7	2018	2018	NUM
gujaf-288	127	8	)	)	PUNCT
gujaf-288	127	9	and	and	CCONJ
gujaf-288	127	10	saari	saari	PROPN
gujaf-288	127	11	and	and	CCONJ
gujaf-288	127	12	kao	kao	PROPN
gujaf-288	127	13	(	(	PUNCT
gujaf-288	127	14	2019	2019	NUM
gujaf-288	127	15	)	)	PUNCT
gujaf-288	127	16	board	board	NOUN
gujaf-288	127	17	gender	gender	NOUN
gujaf-288	127	18	is	be	AUX
gujaf-288	127	19	measured	measure	VERB
gujaf-288	127	20	as	as	ADP
gujaf-288	127	21	number	number	NOUN
gujaf-288	127	22	of	of	ADP
gujaf-288	127	23	female	female	ADJ
gujaf-288	127	24	board	board	NOUN
gujaf-288	127	25	members	member	NOUN
gujaf-288	127	26	over	over	ADP
gujaf-288	127	27	the	the	DET
gujaf-288	127	28	total	total	ADJ
gujaf-288	127	29	number	number	NOUN
gujaf-288	127	30	of	of	ADP
gujaf-288	127	31	board	board	NOUN
gujaf-288	127	32	members	member	NOUN
gujaf-288	127	33	.	.	PUNCT
gujaf-288	128	1	but	but	CCONJ
gujaf-288	128	2	,	,	PUNCT
gujaf-288	128	3	inua	inua	NOUN
gujaf-288	128	4	,	,	PUNCT
gujaf-288	128	5	and	and	CCONJ
gujaf-288	128	6	meni	meni	ADJ
gujaf-288	128	7	(	(	PUNCT
gujaf-288	128	8	2019	2019	NUM
gujaf-288	128	9	)	)	PUNCT
gujaf-288	128	10	considered	consider	VERB
gujaf-288	128	11	board	board	NOUN
gujaf-288	128	12	as	as	ADP
gujaf-288	128	13	the	the	DET
gujaf-288	128	14	total	total	ADJ
gujaf-288	128	15	number	number	NOUN
gujaf-288	128	16	of	of	ADP
gujaf-288	128	17	women	woman	NOUN
gujaf-288	128	18	on	on	ADP
gujaf-288	128	19	the	the	DET
gujaf-288	128	20	board	board	NOUN
gujaf-288	128	21	for	for	ADP
gujaf-288	128	22	the	the	DET
gujaf-288	128	23	periods	period	NOUN
gujaf-288	128	24	under	under	ADP
gujaf-288	128	25	consideration	consideration	NOUN
gujaf-288	128	26	.	.	PUNCT
gujaf-288	129	1	although	although	SCONJ
gujaf-288	129	2	,	,	PUNCT
gujaf-288	129	3	chinonyelum	chinonyelum	NOUN
gujaf-288	129	4	and	and	CCONJ
gujaf-288	129	5	ndubuisi	ndubuisi	ADJ
gujaf-288	129	6	(	(	PUNCT
gujaf-288	129	7	2022	2022	NUM
gujaf-288	129	8	)	)	PUNCT
gujaf-288	129	9	considered	consider	VERB
gujaf-288	129	10	board	board	NOUN
gujaf-288	129	11	gender	gender	NOUN
gujaf-288	129	12	as	as	ADP
gujaf-288	129	13	board	board	NOUN
gujaf-288	129	14	female	female	ADJ
gujaf-288	129	15	representative	representative	NOUN
gujaf-288	129	16	;	;	PUNCT
gujaf-288	129	17	measured	measure	VERB
gujaf-288	129	18	as	as	ADP
gujaf-288	129	19	proportion	proportion	NOUN
gujaf-288	129	20	of	of	ADP
gujaf-288	129	21	female	female	NOUN
gujaf-288	129	22	to	to	ADP
gujaf-288	129	23	number	number	NOUN
gujaf-288	129	24	of	of	ADP
gujaf-288	129	25	directors	director	NOUN
gujaf-288	129	26	in	in	ADP
gujaf-288	129	27	the	the	DET
gujaf-288	129	28	board	board	NOUN
gujaf-288	129	29	.	.	PUNCT
gujaf-288	130	1	board	board	NOUN
gujaf-288	130	2	independence	independence	NOUN
gujaf-288	130	3	are	be	AUX
gujaf-288	130	4	the	the	DET
gujaf-288	130	5	nonexecutive	nonexecutive	ADJ
gujaf-288	130	6	directors	director	NOUN
gujaf-288	130	7	that	that	PRON
gujaf-288	130	8	are	be	AUX
gujaf-288	130	9	entitle	entitle	NOUN
gujaf-288	130	10	to	to	ADP
gujaf-288	130	11	sitting	sit	VERB
gujaf-288	130	12	allowance	allowance	NOUN
gujaf-288	130	13	that	that	PRON
gujaf-288	130	14	are	be	AUX
gujaf-288	130	15	seen	see	VERB
gujaf-288	130	16	to	to	PART
gujaf-288	130	17	be	be	AUX
gujaf-288	130	18	independent	independent	ADJ
gujaf-288	130	19	as	as	SCONJ
gujaf-288	130	20	they	they	PRON
gujaf-288	130	21	have	have	VERB
gujaf-288	130	22	no	no	DET
gujaf-288	130	23	affiliation	affiliation	NOUN
gujaf-288	130	24	with	with	ADP
gujaf-288	130	25	the	the	DET
gujaf-288	130	26	organization	organization	NOUN
gujaf-288	130	27	,	,	PUNCT
gujaf-288	130	28	management	management	NOUN
gujaf-288	130	29	and	and	CCONJ
gujaf-288	130	30	shareholders	shareholder	NOUN
gujaf-288	130	31	within	within	ADP
gujaf-288	130	32	the	the	DET
gujaf-288	130	33	periods	period	NOUN
gujaf-288	130	34	of	of	ADP
gujaf-288	130	35	two	two	NUM
gujaf-288	130	36	years	year	NOUN
gujaf-288	130	37	before	before	ADP
gujaf-288	130	38	their	their	PRON
gujaf-288	130	39	appointment	appointment	NOUN
gujaf-288	130	40	as	as	ADP
gujaf-288	130	41	non	non	ADJ
gujaf-288	130	42	-	-	ADJ
gujaf-288	130	43	executives	executive	NOUN
gujaf-288	130	44	directors	director	NOUN
gujaf-288	130	45	.	.	PUNCT
gujaf-288	131	1	sandhu	sandhu	PROPN
gujaf-288	131	2	and	and	CCONJ
gujaf-288	131	3	singh	singh	PROPN
gujaf-288	131	4	(	(	PUNCT
gujaf-288	131	5	2019	2019	NUM
gujaf-288	131	6	)	)	PUNCT
gujaf-288	131	7	considered	consider	VERB
gujaf-288	131	8	board	board	NOUN
gujaf-288	131	9	independence	independence	NOUN
gujaf-288	131	10	as	as	ADP
gujaf-288	131	11	directors	director	NOUN
gujaf-288	131	12	that	that	PRON
gujaf-288	131	13	are	be	AUX
gujaf-288	131	14	responsible	responsible	ADJ
gujaf-288	131	15	for	for	ADP
gujaf-288	131	16	monitoring	monitor	VERB
gujaf-288	131	17	the	the	DET
gujaf-288	131	18	affairs	affair	NOUN
gujaf-288	131	19	of	of	ADP
gujaf-288	131	20	the	the	DET
gujaf-288	131	21	organization	organization	NOUN
gujaf-288	131	22	in	in	ADP
gujaf-288	131	23	an	an	DET
gujaf-288	131	24	uninterrupted	uninterrupted	ADJ
gujaf-288	131	25	manner	manner	NOUN
gujaf-288	131	26	to	to	PART
gujaf-288	131	27	ensure	ensure	VERB
gujaf-288	131	28	the	the	DET
gujaf-288	131	29	growth	growth	NOUN
gujaf-288	131	30	and	and	CCONJ
gujaf-288	131	31	suitability	suitability	NOUN
gujaf-288	131	32	of	of	ADP
gujaf-288	131	33	the	the	DET
gujaf-288	131	34	organization	organization	NOUN
gujaf-288	131	35	.	.	PUNCT
gujaf-288	132	1	also	also	ADV
gujaf-288	132	2	,	,	PUNCT
gujaf-288	132	3	ngwakwe	ngwakwe	NOUN
gujaf-288	132	4	,	,	PUNCT
gujaf-288	132	5	ganda	ganda	PROPN
gujaf-288	132	6	and	and	CCONJ
gujaf-288	132	7	john	john	PROPN
gujaf-288	132	8	(	(	PUNCT
gujaf-288	132	9	2014	2014	NUM
gujaf-288	132	10	)	)	PUNCT
gujaf-288	132	11	opined	opine	VERB
gujaf-288	132	12	that	that	SCONJ
gujaf-288	132	13	an	an	DET
gujaf-288	132	14	independent	independent	ADJ
gujaf-288	132	15	board	board	NOUN
gujaf-288	132	16	member	member	NOUN
gujaf-288	132	17	is	be	AUX
gujaf-288	132	18	the	the	DET
gujaf-288	132	19	one	one	NOUN
gujaf-288	132	20	that	that	PRON
gujaf-288	132	21	play	play	VERB
gujaf-288	132	22	a	a	DET
gujaf-288	132	23	significant	significant	ADJ
gujaf-288	132	24	role	role	NOUN
gujaf-288	132	25	of	of	ADP
gujaf-288	132	26	corporate	corporate	ADJ
gujaf-288	132	27	management	management	NOUN
gujaf-288	132	28	to	to	PART
gujaf-288	132	29	ensure	ensure	VERB
gujaf-288	132	30	the	the	DET
gujaf-288	132	31	growth	growth	NOUN
gujaf-288	132	32	and	and	CCONJ
gujaf-288	132	33	sustenance	sustenance	NOUN
gujaf-288	132	34	of	of	ADP
gujaf-288	132	35	business	business	NOUN
gujaf-288	132	36	operations	operation	NOUN
gujaf-288	132	37	.	.	PUNCT
gujaf-288	133	1	according	accord	VERB
gujaf-288	133	2	to	to	ADP
gujaf-288	133	3	kruders	kruders	PROPN
gujaf-288	133	4	&	&	CCONJ
gujaf-288	133	5	kabir	kabir	PROPN
gujaf-288	133	6	(	(	PUNCT
gujaf-288	133	7	2018	2018	NUM
gujaf-288	133	8	)	)	PUNCT
gujaf-288	133	9	and	and	CCONJ
gujaf-288	133	10	saari	saari	PROPN
gujaf-288	133	11	and	and	CCONJ
gujaf-288	133	12	kao	kao	PROPN
gujaf-288	133	13	(	(	PUNCT
gujaf-288	133	14	2019	2019	NUM
gujaf-288	133	15	)	)	PUNCT
gujaf-288	133	16	board	board	NOUN
gujaf-288	133	17	independence	independence	NOUN
gujaf-288	133	18	is	be	AUX
gujaf-288	133	19	the	the	DET
gujaf-288	133	20	number	number	NOUN
gujaf-288	133	21	of	of	ADP
gujaf-288	133	22	independent	independent	ADJ
gujaf-288	133	23	directors	director	NOUN
gujaf-288	133	24	(	(	PUNCT
gujaf-288	133	25	non	non	ADJ
gujaf-288	133	26	-	-	ADJ
gujaf-288	133	27	executive	executive	ADJ
gujaf-288	133	28	directors	director	NOUN
gujaf-288	133	29	)	)	PUNCT
gujaf-288	133	30	over	over	ADP
gujaf-288	133	31	the	the	DET
gujaf-288	133	32	total	total	ADJ
gujaf-288	133	33	number	number	NOUN
gujaf-288	133	34	of	of	ADP
gujaf-288	133	35	board	board	NOUN
gujaf-288	133	36	members	member	NOUN
gujaf-288	133	37	.	.	PUNCT
gujaf-288	134	1	and	and	CCONJ
gujaf-288	134	2	chinonyelum	chinonyelum	NOUN
gujaf-288	134	3	and	and	CCONJ
gujaf-288	134	4	ndubuisi	ndubuisi	ADJ
gujaf-288	134	5	(	(	PUNCT
gujaf-288	134	6	2022	2022	NUM
gujaf-288	134	7	)	)	PUNCT
gujaf-288	134	8	emphasized	emphasize	VERB
gujaf-288	134	9	that	that	SCONJ
gujaf-288	134	10	board	board	NOUN
gujaf-288	134	11	independence	independence	NOUN
gujaf-288	134	12	is	be	AUX
gujaf-288	134	13	that	that	DET
gujaf-288	134	14	proportion	proportion	NOUN
gujaf-288	134	15	of	of	ADP
gujaf-288	134	16	non	non	ADJ
gujaf-288	134	17	-	-	ADJ
gujaf-288	134	18	executives	executive	NOUN
gujaf-288	134	19	directors	director	NOUN
gujaf-288	134	20	to	to	PART
gujaf-288	134	21	total	total	VERB
gujaf-288	134	22	directors	director	NOUN
gujaf-288	134	23	.	.	PUNCT
gujaf-288	135	1	it	it	PRON
gujaf-288	135	2	is	be	AUX
gujaf-288	135	3	pertinent	pertinent	ADJ
gujaf-288	135	4	that	that	SCONJ
gujaf-288	135	5	the	the	DET
gujaf-288	135	6	commitment	commitment	NOUN
gujaf-288	135	7	of	of	ADP
gujaf-288	135	8	the	the	DET
gujaf-288	135	9	board	board	NOUN
gujaf-288	135	10	can	can	AUX
gujaf-288	135	11	be	be	AUX
gujaf-288	135	12	ascertained	ascertain	VERB
gujaf-288	135	13	through	through	ADP
gujaf-288	135	14	the	the	DET
gujaf-288	135	15	frequency	frequency	NOUN
gujaf-288	135	16	of	of	ADP
gujaf-288	135	17	meeting	meeting	NOUN
gujaf-288	135	18	conducted	conduct	VERB
gujaf-288	135	19	by	by	ADP
gujaf-288	135	20	the	the	DET
gujaf-288	135	21	board	board	NOUN
gujaf-288	135	22	themselves	themselves	PRON
gujaf-288	135	23	.	.	PUNCT
gujaf-288	136	1	although	although	SCONJ
gujaf-288	136	2	studies	study	NOUN
gujaf-288	136	3	were	be	AUX
gujaf-288	136	4	conducted	conduct	VERB
gujaf-288	136	5	justify	justify	VERB
gujaf-288	136	6	such	such	ADJ
gujaf-288	136	7	assertion	assertion	NOUN
gujaf-288	136	8	.	.	PUNCT
gujaf-288	137	1	for	for	ADP
gujaf-288	137	2	instance	instance	PROPN
gujaf-288	137	3	liao	liao	PROPN
gujaf-288	137	4	et	et	PROPN
gujaf-288	137	5	al	al	PROPN
gujaf-288	137	6	(	(	PUNCT
gujaf-288	137	7	2018	2018	NUM
gujaf-288	137	8	)	)	PUNCT
gujaf-288	137	9	affirmed	affirm	VERB
gujaf-288	137	10	that	that	SCONJ
gujaf-288	137	11	the	the	DET
gujaf-288	137	12	board	board	NOUN
gujaf-288	137	13	commitment	commitment	NOUN
gujaf-288	137	14	is	be	AUX
gujaf-288	137	15	accessed	access	VERB
gujaf-288	137	16	based	base	VERB
gujaf-288	137	17	on	on	ADP
gujaf-288	137	18	the	the	DET
gujaf-288	137	19	number	number	NOUN
gujaf-288	137	20	of	of	ADP
gujaf-288	137	21	meeting	meeting	NOUN
gujaf-288	137	22	held	hold	VERB
gujaf-288	137	23	in	in	ADP
gujaf-288	137	24	an	an	DET
gujaf-288	137	25	gusau	gusau	ADJ
gujaf-288	137	26	journal	journal	NOUN
gujaf-288	137	27	of	of	ADP
gujaf-288	137	28	accounting	accounting	NOUN
gujaf-288	137	29	and	and	CCONJ
gujaf-288	137	30	finance	finance	NOUN
gujaf-288	137	31	,	,	PUNCT
gujaf-288	137	32	vol	vol	NOUN
gujaf-288	137	33	.	.	PROPN
gujaf-288	137	34	5	5	NUM
gujaf-288	137	35	,	,	PUNCT
gujaf-288	137	36	issue	issue	NOUN
gujaf-288	137	37	1	1	NUM
gujaf-288	137	38	,	,	PUNCT
gujaf-288	137	39	april	april	PROPN
gujaf-288	137	40	,	,	PUNCT
gujaf-288	137	41	2024	2024	NUM
gujaf-288	137	42	317	317	NUM
gujaf-288	137	43	organization	organization	NOUN
gujaf-288	137	44	.	.	PUNCT
gujaf-288	138	1	accordingly	accordingly	ADV
gujaf-288	138	2	alotaibi	alotaibi	VERB
gujaf-288	138	3	et	et	PROPN
gujaf-288	138	4	al	al	PROPN
gujaf-288	138	5	.	.	PUNCT
gujaf-288	139	1	(	(	PUNCT
gujaf-288	139	2	2016	2016	NUM
gujaf-288	139	3	)	)	PUNCT
gujaf-288	139	4	considered	consider	VERB
gujaf-288	139	5	board	board	NOUN
gujaf-288	139	6	meeting	meeting	NOUN
gujaf-288	139	7	as	as	ADP
gujaf-288	139	8	a	a	DET
gujaf-288	139	9	medium	medium	NOUN
gujaf-288	139	10	through	through	ADP
gujaf-288	139	11	which	which	PRON
gujaf-288	139	12	information	information	NOUN
gujaf-288	139	13	are	be	AUX
gujaf-288	139	14	communicated	communicate	VERB
gujaf-288	139	15	among	among	ADP
gujaf-288	139	16	certain	certain	ADJ
gujaf-288	139	17	business	business	NOUN
gujaf-288	139	18	stakeholders	stakeholder	NOUN
gujaf-288	139	19	.	.	PUNCT
gujaf-288	140	1	according	accord	VERB
gujaf-288	140	2	to	to	ADP
gujaf-288	140	3	saari	saari	PROPN
gujaf-288	140	4	and	and	CCONJ
gujaf-288	140	5	kao	kao	PROPN
gujaf-288	140	6	(	(	PUNCT
gujaf-288	140	7	2019	2019	NUM
gujaf-288	140	8	)	)	PUNCT
gujaf-288	140	9	board	board	NOUN
gujaf-288	140	10	commitment	commitment	NOUN
gujaf-288	140	11	is	be	AUX
gujaf-288	140	12	refers	refer	VERB
gujaf-288	140	13	to	to	ADP
gujaf-288	140	14	the	the	DET
gujaf-288	140	15	frequency	frequency	NOUN
gujaf-288	140	16	of	of	ADP
gujaf-288	140	17	board	board	NOUN
gujaf-288	140	18	meeting	meeting	NOUN
gujaf-288	140	19	,	,	PUNCT
gujaf-288	140	20	as	as	ADP
gujaf-288	140	21	the	the	DET
gujaf-288	140	22	number	number	NOUN
gujaf-288	140	23	of	of	ADP
gujaf-288	140	24	board	board	NOUN
gujaf-288	140	25	meetings	meeting	NOUN
gujaf-288	140	26	per	per	ADP
gujaf-288	140	27	year	year	NOUN
gujaf-288	140	28	.	.	PUNCT
gujaf-288	141	1	while	while	SCONJ
gujaf-288	141	2	,	,	PUNCT
gujaf-288	141	3	chinonyelum	chinonyelum	NOUN
gujaf-288	141	4	and	and	CCONJ
gujaf-288	141	5	ndubuisi	ndubuisi	ADJ
gujaf-288	141	6	(	(	PUNCT
gujaf-288	141	7	2022	2022	NUM
gujaf-288	141	8	)	)	PUNCT
gujaf-288	141	9	considered	consider	VERB
gujaf-288	141	10	board	board	NOUN
gujaf-288	141	11	commitment	commitment	NOUN
gujaf-288	141	12	as	as	ADP
gujaf-288	141	13	number	number	NOUN
gujaf-288	141	14	of	of	ADP
gujaf-288	141	15	times	time	NOUN
gujaf-288	141	16	that	that	SCONJ
gujaf-288	141	17	the	the	DET
gujaf-288	141	18	board	board	NOUN
gujaf-288	141	19	met	meet	VERB
gujaf-288	141	20	during	during	ADP
gujaf-288	141	21	a	a	DET
gujaf-288	141	22	financial	financial	ADJ
gujaf-288	141	23	year	year	NOUN
gujaf-288	141	24	.	.	PUNCT
gujaf-288	142	1	2.1	2.1	NUM
gujaf-288	142	2	board	board	NOUN
gujaf-288	142	3	size	size	NOUN
gujaf-288	142	4	and	and	CCONJ
gujaf-288	142	5	sustainability	sustainability	NOUN
gujaf-288	142	6	reporting	reporting	NOUN
gujaf-288	142	7	according	accord	VERB
gujaf-288	142	8	to	to	ADP
gujaf-288	142	9	tang	tang	NOUN
gujaf-288	142	10	and	and	CCONJ
gujaf-288	142	11	qingling	qingling	NOUN
gujaf-288	142	12	(	(	PUNCT
gujaf-288	142	13	2016	2016	NUM
gujaf-288	142	14	)	)	PUNCT
gujaf-288	142	15	there	there	PRON
gujaf-288	142	16	is	be	VERB
gujaf-288	142	17	a	a	DET
gujaf-288	142	18	significant	significant	ADJ
gujaf-288	142	19	connection	connection	NOUN
gujaf-288	142	20	between	between	ADP
gujaf-288	142	21	firm	firm	ADJ
gujaf-288	142	22	size	size	NOUN
gujaf-288	142	23	sustainability	sustainability	NOUN
gujaf-288	142	24	reporting	reporting	NOUN
gujaf-288	142	25	.	.	PUNCT
gujaf-288	143	1	ettredge	ettredge	PROPN
gujaf-288	143	2	et	et	PROPN
gujaf-288	143	3	al	al	PROPN
gujaf-288	143	4	.	.	PROPN
gujaf-288	144	1	(	(	PUNCT
gujaf-288	144	2	2010	2010	NUM
gujaf-288	144	3	)	)	PUNCT
gujaf-288	144	4	stressed	stress	VERB
gujaf-288	144	5	that	that	SCONJ
gujaf-288	144	6	board	board	NOUN
gujaf-288	144	7	size	size	NOUN
gujaf-288	144	8	linked	link	VERB
gujaf-288	144	9	to	to	ADP
gujaf-288	144	10	sustainability	sustainability	NOUN
gujaf-288	144	11	disclosure	disclosure	NOUN
gujaf-288	144	12	significantly	significantly	ADV
gujaf-288	144	13	.	.	PUNCT
gujaf-288	145	1	on	on	ADP
gujaf-288	145	2	the	the	DET
gujaf-288	145	3	other	other	ADJ
gujaf-288	145	4	hand	hand	NOUN
gujaf-288	145	5	,	,	PUNCT
gujaf-288	145	6	the	the	DET
gujaf-288	145	7	number	number	NOUN
gujaf-288	145	8	of	of	ADP
gujaf-288	145	9	boards	board	NOUN
gujaf-288	145	10	has	have	VERB
gujaf-288	145	11	an	an	DET
gujaf-288	145	12	influence	influence	NOUN
gujaf-288	145	13	on	on	ADP
gujaf-288	145	14	the	the	DET
gujaf-288	145	15	sustainability	sustainability	NOUN
gujaf-288	145	16	reporting	report	VERB
gujaf-288	145	17	significantly	significantly	ADV
gujaf-288	145	18	.	.	PUNCT
gujaf-288	146	1	in	in	ADP
gujaf-288	146	2	a	a	DET
gujaf-288	146	3	study	study	NOUN
gujaf-288	146	4	conducted	conduct	VERB
gujaf-288	146	5	by	by	ADP
gujaf-288	146	6	australia	australia	PROPN
gujaf-288	146	7	,	,	PUNCT
gujaf-288	146	8	karim	karim	PROPN
gujaf-288	146	9	,	,	PUNCT
gujaf-288	146	10	kand	kand	PROPN
gujaf-288	146	11	and	and	CCONJ
gujaf-288	146	12	rutledge	rutledge	PROPN
gujaf-288	146	13	(	(	PUNCT
gujaf-288	146	14	2004	2004	NUM
gujaf-288	146	15	)	)	PUNCT
gujaf-288	146	16	board	board	NOUN
gujaf-288	146	17	size	size	NOUN
gujaf-288	146	18	is	be	AUX
gujaf-288	146	19	significantly	significantly	ADV
gujaf-288	146	20	influence	influence	NOUN
gujaf-288	146	21	between	between	ADP
gujaf-288	146	22	sustainability	sustainability	NOUN
gujaf-288	146	23	reporting	report	VERB
gujaf-288	146	24	positively	positively	ADV
gujaf-288	146	25	.	.	PUNCT
gujaf-288	147	1	alnabsha	alnabsha	PROPN
gujaf-288	147	2	,	,	PUNCT
gujaf-288	147	3	abdou	abdou	PROPN
gujaf-288	147	4	and	and	CCONJ
gujaf-288	147	5	ntim,(2018	ntim,(2018	NOUN
gujaf-288	147	6	)	)	PUNCT
gujaf-288	147	7	affirmed	affirm	VERB
gujaf-288	147	8	that	that	SCONJ
gujaf-288	147	9	board	board	NOUN
gujaf-288	147	10	size	size	NOUN
gujaf-288	147	11	is	be	AUX
gujaf-288	147	12	significantly	significantly	ADV
gujaf-288	147	13	influence	influence	NOUN
gujaf-288	147	14	by	by	ADP
gujaf-288	147	15	sustainability	sustainability	NOUN
gujaf-288	147	16	disclosures	disclosure	NOUN
gujaf-288	147	17	positively	positively	ADV
gujaf-288	147	18	.	.	PUNCT
gujaf-288	148	1	on	on	ADP
gujaf-288	148	2	the	the	DET
gujaf-288	148	3	hand	hand	NOUN
gujaf-288	148	4	,	,	PUNCT
gujaf-288	148	5	farah	farah	PROPN
gujaf-288	148	6	,	,	PUNCT
gujaf-288	148	7	farrukh	farrukh	PROPN
gujaf-288	148	8	and	and	CCONJ
gujaf-288	148	9	faizan	faizan	PROPN
gujaf-288	148	10	(	(	PUNCT
gujaf-288	148	11	2016	2016	NUM
gujaf-288	148	12	)	)	PUNCT
gujaf-288	148	13	and	and	CCONJ
gujaf-288	148	14	naseem	naseem	PROPN
gujaf-288	148	15	,	,	PUNCT
gujaf-288	148	16	rehman	rehman	NOUN
gujaf-288	148	17	,	,	PUNCT
gujaf-288	148	18	ikram	ikram	NOUN
gujaf-288	148	19	(	(	PUNCT
gujaf-288	148	20	2017	2017	NUM
gujaf-288	148	21	)	)	PUNCT
gujaf-288	148	22	conducted	conduct	VERB
gujaf-288	148	23	a	a	DET
gujaf-288	148	24	study	study	NOUN
gujaf-288	148	25	in	in	ADP
gujaf-288	148	26	pakistan	pakistan	PROPN
gujaf-288	148	27	and	and	CCONJ
gujaf-288	148	28	discovered	discover	VERB
gujaf-288	148	29	that	that	SCONJ
gujaf-288	148	30	board	board	NOUN
gujaf-288	148	31	size	size	NOUN
gujaf-288	148	32	has	have	VERB
gujaf-288	148	33	a	a	DET
gujaf-288	148	34	connection	connection	NOUN
gujaf-288	148	35	with	with	ADP
gujaf-288	148	36	a	a	DET
gujaf-288	148	37	sustainability	sustainability	NOUN
gujaf-288	148	38	reporting	report	VERB
gujaf-288	148	39	positively	positively	ADV
gujaf-288	148	40	.	.	PUNCT
gujaf-288	149	1	but	but	CCONJ
gujaf-288	149	2	,	,	PUNCT
gujaf-288	149	3	mahmod	mahmod	NOUN
gujaf-288	149	4	,	,	PUNCT
gujaf-288	149	5	et	et	PROPN
gujaf-288	149	6	al	al	PROPN
gujaf-288	149	7	(	(	PUNCT
gujaf-288	149	8	2018	2018	NUM
gujaf-288	149	9	)	)	PUNCT
gujaf-288	149	10	discovered	discover	VERB
gujaf-288	149	11	that	that	SCONJ
gujaf-288	149	12	board	board	NOUN
gujaf-288	149	13	size	size	NOUN
gujaf-288	149	14	is	be	AUX
gujaf-288	149	15	positively	positively	ADV
gujaf-288	149	16	correlated	correlate	VERB
gujaf-288	149	17	with	with	ADP
gujaf-288	149	18	sustainability	sustainability	NOUN
gujaf-288	149	19	disclosure	disclosure	NOUN
gujaf-288	149	20	practices	practice	NOUN
gujaf-288	149	21	.	.	PUNCT
gujaf-288	150	1	but	but	CCONJ
gujaf-288	150	2	,	,	PUNCT
gujaf-288	150	3	amran	amran	PROPN
gujaf-288	150	4	,	,	PUNCT
gujaf-288	150	5	lee	lee	PROPN
gujaf-288	150	6	and	and	CCONJ
gujaf-288	150	7	devi	devi	PROPN
gujaf-288	150	8	(	(	PUNCT
gujaf-288	150	9	2014	2014	NUM
gujaf-288	150	10	)	)	PUNCT
gujaf-288	150	11	stated	state	VERB
gujaf-288	150	12	that	that	SCONJ
gujaf-288	150	13	board	board	NOUN
gujaf-288	150	14	size	size	NOUN
gujaf-288	150	15	is	be	AUX
gujaf-288	150	16	significantly	significantly	ADV
gujaf-288	150	17	connected	connect	VERB
gujaf-288	150	18	to	to	ADP
gujaf-288	150	19	sustainability	sustainability	NOUN
gujaf-288	150	20	reporting	reporting	NOUN
gujaf-288	150	21	negatively	negatively	ADV
gujaf-288	150	22	.	.	PUNCT
gujaf-288	151	1	thus	thus	ADV
gujaf-288	151	2	,	,	PUNCT
gujaf-288	151	3	it	it	PRON
gujaf-288	151	4	is	be	AUX
gujaf-288	151	5	on	on	ADP
gujaf-288	151	6	this	this	DET
gujaf-288	151	7	basis	basis	NOUN
gujaf-288	151	8	a	a	DET
gujaf-288	151	9	hypothesis	hypothesis	NOUN
gujaf-288	151	10	is	be	AUX
gujaf-288	151	11	formulates	formulate	VERB
gujaf-288	151	12	as	as	SCONJ
gujaf-288	151	13	:	:	PUNCT
gujaf-288	151	14	ho1	ho1	NOUN
gujaf-288	151	15	:	:	PUNCT
gujaf-288	151	16	board	board	NOUN
gujaf-288	151	17	size	size	NOUN
gujaf-288	151	18	has	have	VERB
gujaf-288	151	19	no	no	DET
gujaf-288	151	20	significant	significant	ADJ
gujaf-288	151	21	effect	effect	NOUN
gujaf-288	151	22	on	on	ADP
gujaf-288	151	23	sustainability	sustainability	NOUN
gujaf-288	151	24	reporting	reporting	NOUN
gujaf-288	151	25	of	of	ADP
gujaf-288	151	26	listed	list	VERB
gujaf-288	151	27	firms	firm	NOUN
gujaf-288	151	28	in	in	ADP
gujaf-288	151	29	nigeria	nigeria	PROPN
gujaf-288	151	30	2.2	2.2	NUM
gujaf-288	151	31	board	board	NOUN
gujaf-288	151	32	gender	gender	NOUN
gujaf-288	151	33	and	and	CCONJ
gujaf-288	151	34	sustainability	sustainability	NOUN
gujaf-288	151	35	reporting	reporting	NOUN
gujaf-288	151	36	according	accord	VERB
gujaf-288	151	37	to	to	ADP
gujaf-288	151	38	putri	putri	ADJ
gujaf-288	151	39	and	and	CCONJ
gujaf-288	151	40	nasih	nasih	NOUN
gujaf-288	151	41	(	(	PUNCT
gujaf-288	151	42	2022	2022	NUM
gujaf-288	151	43	)	)	PUNCT
gujaf-288	151	44	the	the	DET
gujaf-288	151	45	decision	decision	NOUN
gujaf-288	151	46	of	of	ADP
gujaf-288	151	47	on	on	ADP
gujaf-288	151	48	sustainability	sustainability	NOUN
gujaf-288	151	49	reporting	reporting	NOUN
gujaf-288	151	50	which	which	PRON
gujaf-288	151	51	comprises	comprise	VERB
gujaf-288	151	52	of	of	ADP
gujaf-288	151	53	(	(	PUNCT
gujaf-288	151	54	governance	governance	NOUN
gujaf-288	151	55	,	,	PUNCT
gujaf-288	151	56	social	social	ADJ
gujaf-288	151	57	and	and	CCONJ
gujaf-288	151	58	environmental	environmental	ADJ
gujaf-288	151	59	)	)	PUNCT
gujaf-288	151	60	is	be	AUX
gujaf-288	151	61	affected	affect	VERB
gujaf-288	151	62	by	by	ADP
gujaf-288	151	63	board	board	NOUN
gujaf-288	151	64	gender	gender	NOUN
gujaf-288	151	65	.	.	PUNCT
gujaf-288	152	1	accordingly	accordingly	ADV
gujaf-288	152	2	,	,	PUNCT
gujaf-288	152	3	kassinis	kassinis	PROPN
gujaf-288	152	4	,	,	PUNCT
gujaf-288	152	5	pnayiotou	pnayiotou	NOUN
gujaf-288	152	6	,	,	PUNCT
gujaf-288	152	7	dimou	dimou	PROPN
gujaf-288	152	8	(	(	PUNCT
gujaf-288	152	9	2016	2016	NUM
gujaf-288	152	10	)	)	PUNCT
gujaf-288	152	11	discovered	discover	VERB
gujaf-288	152	12	that	that	SCONJ
gujaf-288	152	13	there	there	PRON
gujaf-288	152	14	is	be	VERB
gujaf-288	152	15	a	a	DET
gujaf-288	152	16	connection	connection	NOUN
gujaf-288	152	17	between	between	ADP
gujaf-288	152	18	board	board	NOUN
gujaf-288	152	19	gender	gender	NOUN
gujaf-288	152	20	and	and	CCONJ
gujaf-288	152	21	sustainability	sustainability	NOUN
gujaf-288	152	22	disclosure	disclosure	NOUN
gujaf-288	152	23	positively	positively	ADV
gujaf-288	152	24	.	.	PUNCT
gujaf-288	153	1	while	while	SCONJ
gujaf-288	153	2	,	,	PUNCT
gujaf-288	153	3	bear	bear	NOUN
gujaf-288	153	4	and	and	CCONJ
gujaf-288	153	5	rahman	rahman	PROPN
gujaf-288	153	6	(	(	PUNCT
gujaf-288	153	7	2010	2010	NUM
gujaf-288	153	8	)	)	PUNCT
gujaf-288	153	9	argued	argue	VERB
gujaf-288	153	10	that	that	SCONJ
gujaf-288	153	11	t	t	PROPN
gujaf-288	153	12	board	board	NOUN
gujaf-288	153	13	gender	gender	NOUN
gujaf-288	153	14	diversity	diversity	NOUN
gujaf-288	153	15	has	have	VERB
gujaf-288	153	16	a	a	DET
gujaf-288	153	17	significant	significant	ADJ
gujaf-288	153	18	influence	influence	NOUN
gujaf-288	153	19	on	on	ADP
gujaf-288	153	20	the	the	DET
gujaf-288	153	21	sustainability	sustainability	NOUN
gujaf-288	153	22	disclosure	disclosure	NOUN
gujaf-288	153	23	of	of	ADP
gujaf-288	153	24	an	an	DET
gujaf-288	153	25	organization	organization	NOUN
gujaf-288	153	26	.	.	PUNCT
gujaf-288	154	1	on	on	ADP
gujaf-288	154	2	the	the	DET
gujaf-288	154	3	other	other	ADJ
gujaf-288	154	4	hand	hand	NOUN
gujaf-288	154	5	,	,	PUNCT
gujaf-288	154	6	al	al	PROPN
gujaf-288	154	7	baalouch	baalouch	PROPN
gujaf-288	154	8	(	(	PUNCT
gujaf-288	154	9	2019	2019	NUM
gujaf-288	154	10	)	)	PUNCT
gujaf-288	154	11	asserted	assert	VERB
gujaf-288	154	12	that	that	SCONJ
gujaf-288	154	13	women	woman	NOUN
gujaf-288	154	14	presence	presence	NOUN
gujaf-288	154	15	in	in	ADP
gujaf-288	154	16	the	the	DET
gujaf-288	154	17	board	board	NOUN
gujaf-288	154	18	has	have	VERB
gujaf-288	154	19	a	a	DET
gujaf-288	154	20	significant	significant	ADJ
gujaf-288	154	21	influence	influence	NOUN
gujaf-288	154	22	on	on	ADP
gujaf-288	154	23	sustainability	sustainability	NOUN
gujaf-288	154	24	reporting	reporting	NOUN
gujaf-288	154	25	.	.	PUNCT
gujaf-288	155	1	following	follow	VERB
gujaf-288	155	2	the	the	DET
gujaf-288	155	3	above	above	ADJ
gujaf-288	155	4	argument	argument	NOUN
gujaf-288	155	5	and	and	CCONJ
gujaf-288	155	6	findings	finding	NOUN
gujaf-288	155	7	,	,	PUNCT
gujaf-288	155	8	the	the	DET
gujaf-288	155	9	study	study	NOUN
gujaf-288	155	10	hypothesized	hypothesize	VERB
gujaf-288	155	11	that	that	SCONJ
gujaf-288	155	12	:	:	PUNCT
gujaf-288	155	13	gusau	gusau	ADJ
gujaf-288	155	14	journal	journal	NOUN
gujaf-288	155	15	of	of	ADP
gujaf-288	155	16	accounting	accounting	NOUN
gujaf-288	155	17	and	and	CCONJ
gujaf-288	155	18	finance	finance	NOUN
gujaf-288	155	19	,	,	PUNCT
gujaf-288	155	20	vol	vol	NOUN
gujaf-288	155	21	.	.	PROPN
gujaf-288	155	22	5	5	NUM
gujaf-288	155	23	,	,	PUNCT
gujaf-288	155	24	issue	issue	NOUN
gujaf-288	155	25	1	1	NUM
gujaf-288	155	26	,	,	PUNCT
gujaf-288	155	27	april	april	PROPN
gujaf-288	155	28	,	,	PUNCT
gujaf-288	155	29	2024	2024	NUM
gujaf-288	155	30	318	318	NUM
gujaf-288	155	31	ho2	ho2	PROPN
gujaf-288	155	32	:	:	PUNCT
gujaf-288	155	33	board	board	NOUN
gujaf-288	155	34	gender	gender	NOUN
gujaf-288	155	35	has	have	VERB
gujaf-288	155	36	no	no	DET
gujaf-288	155	37	significant	significant	ADJ
gujaf-288	155	38	effect	effect	NOUN
gujaf-288	155	39	on	on	ADP
gujaf-288	155	40	sustainability	sustainability	NOUN
gujaf-288	155	41	reporting	reporting	NOUN
gujaf-288	155	42	of	of	ADP
gujaf-288	155	43	listed	list	VERB
gujaf-288	155	44	firms	firm	NOUN
gujaf-288	155	45	in	in	ADP
gujaf-288	155	46	nigeria	nigeria	PROPN
gujaf-288	155	47	2.3	2.3	NUM
gujaf-288	155	48	board	board	NOUN
gujaf-288	155	49	independence	independence	NOUN
gujaf-288	155	50	and	and	CCONJ
gujaf-288	155	51	sustainability	sustainability	NOUN
gujaf-288	155	52	reporting	reporting	NOUN
gujaf-288	155	53	board	board	NOUN
gujaf-288	155	54	independence	independence	NOUN
gujaf-288	155	55	is	be	AUX
gujaf-288	155	56	considered	consider	VERB
gujaf-288	155	57	as	as	ADP
gujaf-288	155	58	an	an	DET
gujaf-288	155	59	aspect	aspect	NOUN
gujaf-288	155	60	of	of	ADP
gujaf-288	155	61	corporate	corporate	ADJ
gujaf-288	155	62	governance	governance	NOUN
gujaf-288	155	63	which	which	PRON
gujaf-288	155	64	ensures	ensure	VERB
gujaf-288	155	65	that	that	SCONJ
gujaf-288	155	66	the	the	DET
gujaf-288	155	67	stakeholder	stakeholder	NOUN
gujaf-288	155	68	’s	’s	PART
gujaf-288	155	69	interest	interest	NOUN
gujaf-288	155	70	is	be	AUX
gujaf-288	155	71	protected	protect	VERB
gujaf-288	155	72	(	(	PUNCT
gujaf-288	155	73	ong	ong	INTJ
gujaf-288	155	74	and	and	CCONJ
gujaf-288	155	75	djajadikerta	djajadikerta	NOUN
gujaf-288	155	76	,	,	PUNCT
gujaf-288	155	77	2018	2018	NUM
gujaf-288	155	78	)	)	PUNCT
gujaf-288	155	79	.	.	PUNCT
gujaf-288	156	1	also	also	ADV
gujaf-288	156	2	,	,	PUNCT
gujaf-288	156	3	hu	hu	PROPN
gujaf-288	156	4	and	and	CCONJ
gujaf-288	156	5	loh	loh	PROPN
gujaf-288	156	6	(	(	PUNCT
gujaf-288	156	7	2018	2018	NUM
gujaf-288	156	8	)	)	PUNCT
gujaf-288	156	9	emphasized	emphasize	VERB
gujaf-288	156	10	that	that	SCONJ
gujaf-288	156	11	there	there	PRON
gujaf-288	156	12	is	be	VERB
gujaf-288	156	13	an	an	DET
gujaf-288	156	14	association	association	NOUN
gujaf-288	156	15	between	between	ADP
gujaf-288	156	16	independent	independent	ADJ
gujaf-288	156	17	directors	director	NOUN
gujaf-288	156	18	and	and	CCONJ
gujaf-288	156	19	sustainability	sustainability	NOUN
gujaf-288	156	20	disclosure	disclosure	NOUN
gujaf-288	156	21	.	.	PUNCT
gujaf-288	157	1	however	however	ADV
gujaf-288	157	2	,	,	PUNCT
gujaf-288	157	3	in	in	ADP
gujaf-288	157	4	a	a	DET
gujaf-288	157	5	study	study	NOUN
gujaf-288	157	6	conducted	conduct	VERB
gujaf-288	157	7	by	by	ADP
gujaf-288	157	8	masud	masud	PROPN
gujaf-288	157	9	,	,	PUNCT
gujaf-288	157	10	est	est	PROPN
gujaf-288	157	11	al	al	PROPN
gujaf-288	157	12	(	(	PUNCT
gujaf-288	157	13	2018	2018	NUM
gujaf-288	157	14	)	)	PUNCT
gujaf-288	157	15	in	in	ADP
gujaf-288	157	16	pakistani	pakistani	ADJ
gujaf-288	157	17	independent	independent	PROPN
gujaf-288	157	18	board	board	PROPN
gujaf-288	157	19	of	of	ADP
gujaf-288	157	20	directors	director	NOUN
gujaf-288	157	21	were	be	AUX
gujaf-288	157	22	termed	term	VERB
gujaf-288	157	23	as	as	ADP
gujaf-288	157	24	determinants	determinant	NOUN
gujaf-288	157	25	of	of	ADP
gujaf-288	157	26	transparency	transparency	NOUN
gujaf-288	157	27	,	,	PUNCT
gujaf-288	157	28	accountability	accountability	NOUN
gujaf-288	157	29	which	which	PRON
gujaf-288	157	30	form	form	VERB
gujaf-288	157	31	the	the	DET
gujaf-288	157	32	basis	basis	NOUN
gujaf-288	157	33	of	of	ADP
gujaf-288	157	34	organization	organization	NOUN
gujaf-288	157	35	’s	’s	PART
gujaf-288	157	36	corporate	corporate	ADJ
gujaf-288	157	37	sustainability	sustainability	NOUN
gujaf-288	157	38	reporting	reporting	NOUN
gujaf-288	157	39	.	.	PUNCT
gujaf-288	158	1	although	although	SCONJ
gujaf-288	158	2	,	,	PUNCT
gujaf-288	158	3	in	in	ADP
gujaf-288	158	4	a	a	DET
gujaf-288	158	5	similar	similar	ADJ
gujaf-288	158	6	study	study	NOUN
gujaf-288	158	7	conducted	conduct	VERB
gujaf-288	158	8	in	in	ADP
gujaf-288	158	9	saudi	saudi	ADJ
gujaf-288	158	10	arabian	arabian	ADJ
gujaf-288	158	11	and	and	CCONJ
gujaf-288	158	12	pakistani	pakistani	ADJ
gujaf-288	158	13	by	by	ADP
gujaf-288	158	14	alotaibi	alotaibi	NOUN
gujaf-288	158	15	(	(	PUNCT
gujaf-288	158	16	2016	2016	NUM
gujaf-288	158	17	)	)	PUNCT
gujaf-288	158	18	it	it	PRON
gujaf-288	158	19	was	be	AUX
gujaf-288	158	20	discovered	discover	VERB
gujaf-288	158	21	that	that	SCONJ
gujaf-288	158	22	board	board	NOUN
gujaf-288	158	23	independence	independence	NOUN
gujaf-288	158	24	and	and	CCONJ
gujaf-288	158	25	sustainability	sustainability	NOUN
gujaf-288	158	26	disclosure	disclosure	NOUN
gujaf-288	158	27	practices	practice	NOUN
gujaf-288	158	28	have	have	VERB
gujaf-288	158	29	negative	negative	ADJ
gujaf-288	158	30	and	and	CCONJ
gujaf-288	158	31	significant	significant	ADJ
gujaf-288	158	32	correlation	correlation	NOUN
gujaf-288	158	33	.	.	PUNCT
gujaf-288	159	1	also	also	ADV
gujaf-288	159	2	,	,	PUNCT
gujaf-288	159	3	another	another	DET
gujaf-288	159	4	study	study	NOUN
gujaf-288	159	5	by	by	ADP
gujaf-288	159	6	naseem	naseem	PROPN
gujaf-288	159	7	at	at	ADP
gujaf-288	159	8	al	al	PROPN
gujaf-288	159	9	.	.	PROPN
gujaf-288	160	1	(	(	PUNCT
gujaf-288	160	2	2017	2017	NUM
gujaf-288	160	3	)	)	PUNCT
gujaf-288	160	4	revealed	reveal	VERB
gujaf-288	160	5	that	that	SCONJ
gujaf-288	160	6	corporate	corporate	ADJ
gujaf-288	160	7	sustainability	sustainability	NOUN
gujaf-288	160	8	practice	practice	NOUN
gujaf-288	160	9	is	be	AUX
gujaf-288	160	10	facilitated	facilitate	VERB
gujaf-288	160	11	by	by	ADP
gujaf-288	160	12	independent	independent	ADJ
gujaf-288	160	13	directors	director	NOUN
gujaf-288	160	14	in	in	ADP
gujaf-288	160	15	pakistan	pakistan	PROPN
gujaf-288	160	16	.	.	PUNCT
gujaf-288	161	1	similarly	similarly	ADV
gujaf-288	161	2	,	,	PUNCT
gujaf-288	161	3	muttakin	muttakin	PROPN
gujaf-288	161	4	(	(	PUNCT
gujaf-288	161	5	2014	2014	NUM
gujaf-288	161	6	)	)	PUNCT
gujaf-288	161	7	established	establish	VERB
gujaf-288	161	8	that	that	SCONJ
gujaf-288	161	9	the	the	DET
gujaf-288	161	10	independent	independent	ADJ
gujaf-288	161	11	directors	director	NOUN
gujaf-288	161	12	influence	influence	VERB
gujaf-288	161	13	the	the	DET
gujaf-288	161	14	sustainability	sustainability	NOUN
gujaf-288	161	15	reporting	reporting	NOUN
gujaf-288	161	16	disclosures	disclosure	NOUN
gujaf-288	161	17	positively	positively	ADV
gujaf-288	161	18	.	.	PUNCT
gujaf-288	162	1	herda	herda	PROPN
gujaf-288	162	2	et	et	PROPN
gujaf-288	162	3	al	al	PROPN
gujaf-288	162	4	.	.	PROPN
gujaf-288	163	1	(	(	PUNCT
gujaf-288	163	2	2012	2012	NUM
gujaf-288	163	3	)	)	PUNCT
gujaf-288	163	4	proposed	propose	VERB
gujaf-288	163	5	that	that	SCONJ
gujaf-288	163	6	firms	firm	NOUN
gujaf-288	163	7	’	'	PUNCT
gujaf-288	163	8	reporting	report	VERB
gujaf-288	163	9	disclosure	disclosure	NOUN
gujaf-288	163	10	ability	ability	NOUN
gujaf-288	163	11	is	be	AUX
gujaf-288	163	12	often	often	ADV
gujaf-288	163	13	influence	influence	NOUN
gujaf-288	163	14	by	by	ADP
gujaf-288	163	15	board	board	NOUN
gujaf-288	163	16	independence	independence	NOUN
gujaf-288	163	17	decision	decision	NOUN
gujaf-288	163	18	.	.	PUNCT
gujaf-288	164	1	as	as	ADP
gujaf-288	164	2	such	such	ADJ
gujaf-288	164	3	,	,	PUNCT
gujaf-288	164	4	a	a	DET
gujaf-288	164	5	hypothesis	hypothesis	NOUN
gujaf-288	164	6	is	be	AUX
gujaf-288	164	7	formulated	formulate	VERB
gujaf-288	164	8	in	in	ADP
gujaf-288	164	9	a	a	DET
gujaf-288	164	10	null	null	ADJ
gujaf-288	164	11	form	form	NOUN
gujaf-288	164	12	as	as	SCONJ
gujaf-288	164	13	:	:	PUNCT
gujaf-288	164	14	ho3	ho3	NOUN
gujaf-288	164	15	:	:	PUNCT
gujaf-288	164	16	board	board	NOUN
gujaf-288	164	17	independence	independence	NOUN
gujaf-288	164	18	has	have	VERB
gujaf-288	164	19	no	no	DET
gujaf-288	164	20	significant	significant	ADJ
gujaf-288	164	21	effect	effect	NOUN
gujaf-288	164	22	on	on	ADP
gujaf-288	164	23	sustainability	sustainability	NOUN
gujaf-288	164	24	reporting	reporting	NOUN
gujaf-288	164	25	of	of	ADP
gujaf-288	164	26	listed	list	VERB
gujaf-288	164	27	firms	firm	NOUN
gujaf-288	164	28	in	in	ADP
gujaf-288	164	29	nigeria	nigeria	PROPN
gujaf-288	164	30	2.4	2.4	NUM
gujaf-288	164	31	board	board	NOUN
gujaf-288	164	32	commitment	commitment	NOUN
gujaf-288	164	33	and	and	CCONJ
gujaf-288	164	34	sustainability	sustainability	NOUN
gujaf-288	164	35	reporting	report	VERB
gujaf-288	164	36	few	few	ADJ
gujaf-288	164	37	studies	study	NOUN
gujaf-288	164	38	were	be	AUX
gujaf-288	164	39	conducted	conduct	VERB
gujaf-288	164	40	with	with	ADP
gujaf-288	164	41	respect	respect	NOUN
gujaf-288	164	42	to	to	ADP
gujaf-288	164	43	the	the	DET
gujaf-288	164	44	board	board	NOUN
gujaf-288	164	45	commitment	commitment	NOUN
gujaf-288	164	46	and	and	CCONJ
gujaf-288	164	47	sustainability	sustainability	NOUN
gujaf-288	164	48	among	among	ADP
gujaf-288	164	49	which	which	PRON
gujaf-288	164	50	was	be	AUX
gujaf-288	164	51	the	the	DET
gujaf-288	164	52	study	study	NOUN
gujaf-288	164	53	of	of	ADP
gujaf-288	164	54	alnabsha	alnabsha	PROPN
gujaf-288	164	55	et	et	PROPN
gujaf-288	164	56	al	al	PROPN
gujaf-288	164	57	.	.	PROPN
gujaf-288	165	1	(	(	PUNCT
gujaf-288	165	2	2018	2018	NUM
gujaf-288	165	3	)	)	PUNCT
gujaf-288	165	4	that	that	PRON
gujaf-288	165	5	confirmed	confirm	VERB
gujaf-288	165	6	the	the	DET
gujaf-288	165	7	board	board	NOUN
gujaf-288	165	8	commitment	commitment	NOUN
gujaf-288	165	9	to	to	PART
gujaf-288	165	10	be	be	AUX
gujaf-288	165	11	significantly	significantly	ADV
gujaf-288	165	12	connected	connect	VERB
gujaf-288	165	13	to	to	ADP
gujaf-288	165	14	sustainability	sustainability	NOUN
gujaf-288	165	15	positively	positively	ADV
gujaf-288	165	16	.	.	PUNCT
gujaf-288	166	1	in	in	ADP
gujaf-288	166	2	same	same	ADJ
gujaf-288	166	3	vain	vain	NOUN
gujaf-288	166	4	,	,	PUNCT
gujaf-288	166	5	another	another	DET
gujaf-288	166	6	study	study	NOUN
gujaf-288	166	7	by	by	ADP
gujaf-288	166	8	naseem	naseem	PROPN
gujaf-288	166	9	et	et	PROPN
gujaf-288	166	10	al	al	PROPN
gujaf-288	166	11	.	.	PROPN
gujaf-288	167	1	(	(	PUNCT
gujaf-288	167	2	2016	2016	NUM
gujaf-288	167	3	)	)	PUNCT
gujaf-288	167	4	in	in	ADP
gujaf-288	167	5	pakistan	pakistan	PROPN
gujaf-288	167	6	stressed	stress	VERB
gujaf-288	167	7	that	that	SCONJ
gujaf-288	167	8	the	the	DET
gujaf-288	167	9	commitment	commitment	NOUN
gujaf-288	167	10	of	of	ADP
gujaf-288	167	11	the	the	DET
gujaf-288	167	12	board	board	NOUN
gujaf-288	167	13	influences	influence	NOUN
gujaf-288	167	14	is	be	AUX
gujaf-288	167	15	likely	likely	ADJ
gujaf-288	167	16	to	to	PART
gujaf-288	167	17	influence	influence	VERB
gujaf-288	167	18	sustainability	sustainability	NOUN
gujaf-288	167	19	reporting	reporting	NOUN
gujaf-288	167	20	.	.	PUNCT
gujaf-288	168	1	still	still	ADV
gujaf-288	168	2	,	,	PUNCT
gujaf-288	168	3	iraya	iraya	PROPN
gujaf-288	168	4	and	and	CCONJ
gujaf-288	168	5	mwangi	mwangi	PROPN
gujaf-288	168	6	(	(	PUNCT
gujaf-288	168	7	2014	2014	NUM
gujaf-288	168	8	)	)	PUNCT
gujaf-288	168	9	opined	opine	VERB
gujaf-288	168	10	that	that	SCONJ
gujaf-288	168	11	board	board	NOUN
gujaf-288	168	12	meetings	meeting	NOUN
gujaf-288	168	13	as	as	ADP
gujaf-288	168	14	a	a	DET
gujaf-288	168	15	board	board	NOUN
gujaf-288	168	16	commitment	commitment	NOUN
gujaf-288	168	17	has	have	VERB
gujaf-288	168	18	a	a	DET
gujaf-288	168	19	greater	great	ADJ
gujaf-288	168	20	tendency	tendency	NOUN
gujaf-288	168	21	to	to	PART
gujaf-288	168	22	influence	influence	VERB
gujaf-288	168	23	the	the	DET
gujaf-288	168	24	decision	decision	NOUN
gujaf-288	168	25	on	on	ADP
gujaf-288	168	26	corporate	corporate	ADJ
gujaf-288	168	27	reporting	reporting	NOUN
gujaf-288	168	28	of	of	ADP
gujaf-288	168	29	the	the	DET
gujaf-288	168	30	organisation	organisation	NOUN
gujaf-288	168	31	.	.	PUNCT
gujaf-288	169	1	likewise	likewise	ADV
gujaf-288	169	2	khan	khan	PROPN
gujaf-288	169	3	et	et	PROPN
gujaf-288	169	4	al	al	PROPN
gujaf-288	169	5	.	.	PROPN
gujaf-288	170	1	(	(	PUNCT
gujaf-288	170	2	2019	2019	NUM
gujaf-288	170	3	)	)	PUNCT
gujaf-288	170	4	emphasized	emphasize	VERB
gujaf-288	170	5	that	that	SCONJ
gujaf-288	170	6	number	number	NOUN
gujaf-288	170	7	of	of	ADP
gujaf-288	170	8	time	time	NOUN
gujaf-288	170	9	meet	meet	NOUN
gujaf-288	170	10	by	by	ADP
gujaf-288	170	11	the	the	DET
gujaf-288	170	12	member	member	NOUN
gujaf-288	170	13	affect	affect	VERB
gujaf-288	170	14	the	the	DET
gujaf-288	170	15	decision	decision	NOUN
gujaf-288	170	16	for	for	ADP
gujaf-288	170	17	sustainability	sustainability	NOUN
gujaf-288	170	18	disclosures	disclosure	NOUN
gujaf-288	170	19	.	.	PUNCT
gujaf-288	171	1	also	also	ADV
gujaf-288	171	2	,	,	PUNCT
gujaf-288	171	3	shrivastava	shrivastava	PROPN
gujaf-288	171	4	and	and	CCONJ
gujaf-288	171	5	addas	addas	PROPN
gujaf-288	171	6	(	(	PUNCT
gujaf-288	171	7	2014	2014	NUM
gujaf-288	171	8	)	)	PUNCT
gujaf-288	171	9	found	find	VERB
gujaf-288	171	10	a	a	DET
gujaf-288	171	11	correlation	correlation	NOUN
gujaf-288	171	12	between	between	ADP
gujaf-288	171	13	the	the	DET
gujaf-288	171	14	number	number	NOUN
gujaf-288	171	15	of	of	ADP
gujaf-288	171	16	board	board	NOUN
gujaf-288	171	17	meetings	meeting	NOUN
gujaf-288	171	18	and	and	CCONJ
gujaf-288	171	19	firms	firm	NOUN
gujaf-288	171	20	’	’	PART
gujaf-288	171	21	performance	performance	NOUN
gujaf-288	171	22	and	and	CCONJ
gujaf-288	171	23	csr	csr	PROPN
gujaf-288	171	24	.	.	PROPN
gujaf-288	171	25	hu	hu	PROPN
gujaf-288	171	26	and	and	CCONJ
gujaf-288	171	27	loh	loh	PROPN
gujaf-288	171	28	(	(	PUNCT
gujaf-288	171	29	2018	2018	NUM
gujaf-288	171	30	)	)	PUNCT
gujaf-288	171	31	establish	establish	VERB
gujaf-288	171	32	that	that	SCONJ
gujaf-288	171	33	the	the	DET
gujaf-288	171	34	board	board	NOUN
gujaf-288	171	35	meetings	meeting	NOUN
gujaf-288	171	36	frequency	frequency	NOUN
gujaf-288	171	37	and	and	CCONJ
gujaf-288	171	38	sustainability	sustainability	NOUN
gujaf-288	171	39	reporting	reporting	NOUN
gujaf-288	171	40	disclosure	disclosure	NOUN
gujaf-288	171	41	are	be	AUX
gujaf-288	171	42	significantly	significantly	ADV
gujaf-288	171	43	associated	associate	VERB
gujaf-288	171	44	positively	positively	ADV
gujaf-288	171	45	.	.	PUNCT
gujaf-288	172	1	therefore	therefore	ADV
gujaf-288	172	2	,	,	PUNCT
gujaf-288	172	3	in	in	ADP
gujaf-288	172	4	lined	line	VERB
gujaf-288	172	5	with	with	ADP
gujaf-288	172	6	these	these	DET
gujaf-288	172	7	divergence	divergence	NOUN
gujaf-288	172	8	views	view	NOUN
gujaf-288	172	9	,	,	PUNCT
gujaf-288	172	10	the	the	DET
gujaf-288	172	11	following	follow	VERB
gujaf-288	172	12	hypothesis	hypothesis	NOUN
gujaf-288	172	13	is	be	AUX
gujaf-288	172	14	formulated	formulate	VERB
gujaf-288	172	15	as	as	ADP
gujaf-288	172	16	:	:	PUNCT
gujaf-288	172	17	gusau	gusau	ADJ
gujaf-288	172	18	journal	journal	NOUN
gujaf-288	172	19	of	of	ADP
gujaf-288	172	20	accounting	accounting	NOUN
gujaf-288	172	21	and	and	CCONJ
gujaf-288	172	22	finance	finance	NOUN
gujaf-288	172	23	,	,	PUNCT
gujaf-288	172	24	vol	vol	NOUN
gujaf-288	172	25	.	.	PROPN
gujaf-288	172	26	5	5	NUM
gujaf-288	172	27	,	,	PUNCT
gujaf-288	172	28	issue	issue	NOUN
gujaf-288	172	29	1	1	NUM
gujaf-288	172	30	,	,	PUNCT
gujaf-288	172	31	april	april	PROPN
gujaf-288	172	32	,	,	PUNCT
gujaf-288	172	33	2024	2024	NUM
gujaf-288	172	34	319	319	NUM
gujaf-288	172	35	ho4	ho4	NOUN
gujaf-288	172	36	:	:	PUNCT
gujaf-288	172	37	board	board	NOUN
gujaf-288	172	38	commitment	commitment	NOUN
gujaf-288	172	39	has	have	VERB
gujaf-288	172	40	no	no	DET
gujaf-288	172	41	significant	significant	ADJ
gujaf-288	172	42	effect	effect	NOUN
gujaf-288	172	43	on	on	ADP
gujaf-288	172	44	moderating	moderate	VERB
gujaf-288	172	45	board	board	NOUN
gujaf-288	172	46	attributes	attribute	NOUN
gujaf-288	172	47	and	and	CCONJ
gujaf-288	172	48	sustainability	sustainability	NOUN
gujaf-288	172	49	reporting	reporting	NOUN
gujaf-288	172	50	of	of	ADP
gujaf-288	172	51	listed	list	VERB
gujaf-288	172	52	firms	firm	NOUN
gujaf-288	172	53	in	in	ADP
gujaf-288	172	54	nigeria	nigeria	PROPN
gujaf-288	172	55	3	3	NUM
gujaf-288	172	56	.	.	PUNCT
gujaf-288	172	57	methodology	methodology	NOUN
gujaf-288	172	58	the	the	DET
gujaf-288	172	59	study	study	NOUN
gujaf-288	172	60	employed	employ	VERB
gujaf-288	172	61	correlational	correlational	ADJ
gujaf-288	172	62	research	research	NOUN
gujaf-288	172	63	design	design	NOUN
gujaf-288	172	64	covering	cover	VERB
gujaf-288	172	65	a	a	DET
gujaf-288	172	66	period	period	NOUN
gujaf-288	172	67	of	of	ADP
gujaf-288	172	68	2013	2013	NUM
gujaf-288	172	69	to	to	ADP
gujaf-288	172	70	2022	2022	NUM
gujaf-288	172	71	using	use	VERB
gujaf-288	172	72	stratified	stratified	ADJ
gujaf-288	172	73	sampling	sampling	NOUN
gujaf-288	172	74	technique	technique	NOUN
gujaf-288	172	75	as	as	ADP
gujaf-288	172	76	a	a	DET
gujaf-288	172	77	suitable	suitable	ADJ
gujaf-288	172	78	technique	technique	NOUN
gujaf-288	172	79	of	of	ADP
gujaf-288	172	80	the	the	DET
gujaf-288	172	81	study	study	NOUN
gujaf-288	172	82	based	base	VERB
gujaf-288	172	83	on	on	ADP
gujaf-288	172	84	the	the	DET
gujaf-288	172	85	following	follow	VERB
gujaf-288	172	86	criteria	criterion	NOUN
gujaf-288	172	87	:	:	PUNCT
gujaf-288	172	88	i.	i.	PROPN
gujaf-288	172	89	first	first	ADV
gujaf-288	172	90	,	,	PUNCT
gujaf-288	172	91	the	the	DET
gujaf-288	172	92	company	company	NOUN
gujaf-288	172	93	must	must	AUX
gujaf-288	172	94	have	have	AUX
gujaf-288	172	95	been	be	AUX
gujaf-288	172	96	listed	list	VERB
gujaf-288	172	97	in	in	ADP
gujaf-288	172	98	nigeria	nigeria	PROPN
gujaf-288	172	99	exchange	exchange	PROPN
gujaf-288	172	100	group	group	NOUN
gujaf-288	172	101	(	(	PUNCT
gujaf-288	172	102	ngx	ngx	NOUN
gujaf-288	172	103	)	)	PUNCT
gujaf-288	172	104	amongst	amongst	ADP
gujaf-288	172	105	listed	list	VERB
gujaf-288	172	106	firms	firm	NOUN
gujaf-288	172	107	as	as	SCONJ
gujaf-288	172	108	defines	define	NOUN
gujaf-288	172	109	by	by	ADP
gujaf-288	172	110	shahin	shahin	PROPN
gujaf-288	172	111	(	(	PUNCT
gujaf-288	172	112	2015	2015	NUM
gujaf-288	172	113	)	)	PUNCT
gujaf-288	172	114	adopted	adopt	VERB
gujaf-288	172	115	definition	definition	NOUN
gujaf-288	172	116	“	"	PUNCT
gujaf-288	172	117	manufacturing	manufacturing	NOUN
gujaf-288	172	118	firms	firm	NOUN
gujaf-288	172	119	under	under	ADP
gujaf-288	172	120	ngx	ngx	PROPN
gujaf-288	172	121	that	that	PRON
gujaf-288	172	122	is	be	AUX
gujaf-288	172	123	engage	engage	NOUN
gujaf-288	172	124	in	in	ADP
gujaf-288	172	125	the	the	DET
gujaf-288	172	126	production	production	NOUN
gujaf-288	172	127	of	of	ADP
gujaf-288	172	128	goods	good	NOUN
gujaf-288	172	129	through	through	ADP
gujaf-288	172	130	transformation	transformation	NOUN
gujaf-288	172	131	of	of	ADP
gujaf-288	172	132	raw	raw	ADJ
gujaf-288	172	133	materials	material	NOUN
gujaf-288	172	134	or	or	CCONJ
gujaf-288	172	135	components	component	NOUN
gujaf-288	172	136	into	into	ADP
gujaf-288	172	137	finished	finished	ADJ
gujaf-288	172	138	products	product	NOUN
gujaf-288	172	139	using	use	VERB
gujaf-288	172	140	physical	physical	ADJ
gujaf-288	172	141	and	and	CCONJ
gujaf-288	172	142	chemical	chemical	NOUN
gujaf-288	172	143	processes	process	NOUN
gujaf-288	172	144	”	"	PUNCT
gujaf-288	172	145	.	.	PUNCT
gujaf-288	173	1	that	that	PRON
gujaf-288	173	2	enables	enable	VERB
gujaf-288	173	3	the	the	DET
gujaf-288	173	4	author	author	NOUN
gujaf-288	173	5	utilize	utilize	VERB
gujaf-288	173	6	all	all	DET
gujaf-288	173	7	possible	possible	ADJ
gujaf-288	173	8	gri	gri	PROPN
gujaf-288	173	9	3.1	3.1	NUM
gujaf-288	173	10	sustainability	sustainability	NOUN
gujaf-288	173	11	disclosure	disclosure	NOUN
gujaf-288	173	12	index	index	NOUN
gujaf-288	173	13	(	(	PUNCT
gujaf-288	173	14	economic	economic	ADJ
gujaf-288	173	15	,	,	PUNCT
gujaf-288	173	16	social	social	ADJ
gujaf-288	173	17	and	and	CCONJ
gujaf-288	173	18	environment	environment	NOUN
gujaf-288	173	19	)	)	PUNCT
gujaf-288	173	20	from	from	ADP
gujaf-288	173	21	the	the	DET
gujaf-288	173	22	targeted	target	VERB
gujaf-288	173	23	samples	sample	NOUN
gujaf-288	173	24	of	of	ADP
gujaf-288	173	25	study	study	NOUN
gujaf-288	173	26	.	.	PUNCT
gujaf-288	174	1	ii	ii	PROPN
gujaf-288	174	2	.	.	PUNCT
gujaf-288	175	1	the	the	DET
gujaf-288	175	2	company	company	NOUN
gujaf-288	175	3	must	must	AUX
gujaf-288	175	4	have	have	AUX
gujaf-288	175	5	been	be	AUX
gujaf-288	175	6	listed	list	VERB
gujaf-288	175	7	not	not	PART
gujaf-288	175	8	later	later	ADV
gujaf-288	175	9	than	than	ADP
gujaf-288	175	10	2013	2013	NUM
gujaf-288	175	11	.	.	PUNCT
gujaf-288	176	1	table	table	NOUN
gujaf-288	176	2	1	1	NUM
gujaf-288	176	3	:	:	PUNCT
gujaf-288	176	4	sample	sample	NOUN
gujaf-288	176	5	size	size	NOUN
gujaf-288	176	6	of	of	ADP
gujaf-288	176	7	the	the	DET
gujaf-288	176	8	study	study	NOUN
gujaf-288	176	9	s/	s/	VERB
gujaf-288	176	10	no	no	DET
gujaf-288	176	11	ngx	ngx	ADJ
gujaf-288	176	12	sectorial	sectorial	ADJ
gujaf-288	176	13	classification	classification	NOUN
gujaf-288	176	14	actual	actual	ADJ
gujaf-288	176	15	number	number	NOUN
gujaf-288	176	16	of	of	ADP
gujaf-288	176	17	the	the	DET
gujaf-288	176	18	companies	company	NOUN
gujaf-288	176	19	number	number	NOUN
gujaf-288	176	20	of	of	ADP
gujaf-288	176	21	the	the	DET
gujaf-288	176	22	selected	select	VERB
gujaf-288	176	23	firms	firm	NOUN
gujaf-288	176	24	1	1	NUM
gujaf-288	176	25	agriculture	agriculture	NOUN
gujaf-288	176	26	5	5	NUM
gujaf-288	176	27	3	3	NUM
gujaf-288	176	28	2	2	NUM
gujaf-288	176	29	conglomerate	conglomerate	NOUN
gujaf-288	176	30	2	2	NUM
gujaf-288	176	31	1	1	NUM
gujaf-288	176	32	3	3	NUM
gujaf-288	176	33	consumer	consumer	NOUN
gujaf-288	176	34	goods	good	NOUN
gujaf-288	176	35	16	16	NUM
gujaf-288	176	36	11	11	NUM
gujaf-288	176	37	4	4	NUM
gujaf-288	176	38	health	health	NOUN
gujaf-288	176	39	care	care	NOUN
gujaf-288	176	40	6	6	NUM
gujaf-288	176	41	4	4	NUM
gujaf-288	176	42	5	5	NUM
gujaf-288	176	43	industrial	industrial	ADJ
gujaf-288	176	44	goods	good	NOUN
gujaf-288	176	45	11	11	NUM
gujaf-288	176	46	8	8	NUM
gujaf-288	176	47	6	6	NUM
gujaf-288	176	48	oil	oil	NOUN
gujaf-288	176	49	and	and	CCONJ
gujaf-288	176	50	gas	gas	NOUN
gujaf-288	176	51	3	3	NUM
gujaf-288	176	52	2	2	NUM
gujaf-288	176	53	total	total	NOUN
gujaf-288	176	54	43	43	NUM
gujaf-288	176	55	29	29	NUM
gujaf-288	176	56	sources	source	NOUN
gujaf-288	176	57	:	:	PUNCT
gujaf-288	176	58	ngx	ngx	ADJ
gujaf-288	176	59	website	website	NOUN
gujaf-288	176	60	(	(	PUNCT
gujaf-288	176	61	2024	2024	NUM
gujaf-288	176	62	)	)	PUNCT
gujaf-288	176	63	table.1	table.1	VERB
gujaf-288	176	64	shows	show	VERB
gujaf-288	176	65	the	the	DET
gujaf-288	176	66	detail	detail	NOUN
gujaf-288	176	67	of	of	ADP
gujaf-288	176	68	the	the	DET
gujaf-288	176	69	selected	select	VERB
gujaf-288	176	70	sample	sample	NOUN
gujaf-288	176	71	size	size	NOUN
gujaf-288	176	72	based	base	VERB
gujaf-288	176	73	on	on	ADP
gujaf-288	176	74	the	the	DET
gujaf-288	176	75	aforementioned	aforementioned	ADJ
gujaf-288	176	76	criteria	criterion	NOUN
gujaf-288	176	77	;	;	PUNCT
gujaf-288	176	78	these	these	DET
gujaf-288	176	79	comprise	comprise	NOUN
gujaf-288	176	80	of	of	ADP
gujaf-288	176	81	a	a	DET
gujaf-288	176	82	total	total	NOUN
gujaf-288	176	83	of	of	ADP
gujaf-288	176	84	29	29	NUM
gujaf-288	176	85	firms	firm	NOUN
gujaf-288	176	86	of	of	ADP
gujaf-288	176	87	the	the	DET
gujaf-288	176	88	43	43	NUM
gujaf-288	176	89	listed	list	VERB
gujaf-288	176	90	manufacturing	manufacturing	NOUN
gujaf-288	176	91	firms	firm	NOUN
gujaf-288	176	92	drawn	draw	VERB
gujaf-288	176	93	from	from	ADP
gujaf-288	176	94	some	some	DET
gujaf-288	176	95	selected	select	VERB
gujaf-288	176	96	sectors	sector	NOUN
gujaf-288	176	97	namely	namely	ADV
gujaf-288	176	98	:	:	PUNCT
gujaf-288	176	99	agriculture	agriculture	NOUN
gujaf-288	176	100	,	,	PUNCT
gujaf-288	176	101	conglomerate	conglomerate	NOUN
gujaf-288	176	102	,	,	PUNCT
gujaf-288	176	103	consumer	consumer	NOUN
gujaf-288	176	104	goods	good	NOUN
gujaf-288	176	105	,	,	PUNCT
gujaf-288	176	106	health	health	NOUN
gujaf-288	176	107	care	care	NOUN
gujaf-288	176	108	,	,	PUNCT
gujaf-288	176	109	industrial	industrial	ADJ
gujaf-288	176	110	goods	good	NOUN
gujaf-288	176	111	and	and	CCONJ
gujaf-288	176	112	oil	oil	NOUN
gujaf-288	176	113	and	and	CCONJ
gujaf-288	176	114	gas	gas	NOUN
gujaf-288	176	115	respectively	respectively	ADV
gujaf-288	176	116	.	.	PUNCT
gujaf-288	177	1	however	however	ADV
gujaf-288	177	2	other	other	ADJ
gujaf-288	177	3	sectors	sector	NOUN
gujaf-288	177	4	like	like	ADP
gujaf-288	177	5	;	;	PUNCT
gujaf-288	177	6	natural	natural	ADJ
gujaf-288	177	7	resources	resource	NOUN
gujaf-288	177	8	,	,	PUNCT
gujaf-288	177	9	services	service	NOUN
gujaf-288	177	10	,	,	PUNCT
gujaf-288	177	11	construction	construction	NOUN
gujaf-288	177	12	/	/	SYM
gujaf-288	177	13	real	real	ADJ
gujaf-288	177	14	estate	estate	NOUN
gujaf-288	177	15	,	,	PUNCT
gujaf-288	177	16	financial	financial	ADJ
gujaf-288	177	17	services	service	NOUN
gujaf-288	177	18	,	,	PUNCT
gujaf-288	177	19	and	and	CCONJ
gujaf-288	177	20	ict	ict	PROPN
gujaf-288	177	21	were	be	AUX
gujaf-288	177	22	removed	remove	VERB
gujaf-288	177	23	based	base	VERB
gujaf-288	177	24	on	on	ADP
gujaf-288	177	25	the	the	DET
gujaf-288	177	26	criteria	criterion	NOUN
gujaf-288	177	27	.	.	PUNCT
gujaf-288	178	1	gusau	gusau	ADJ
gujaf-288	178	2	journal	journal	PROPN
gujaf-288	178	3	of	of	ADP
gujaf-288	178	4	accounting	accounting	NOUN
gujaf-288	178	5	and	and	CCONJ
gujaf-288	178	6	finance	finance	NOUN
gujaf-288	178	7	,	,	PUNCT
gujaf-288	178	8	vol	vol	NOUN
gujaf-288	178	9	.	.	PROPN
gujaf-288	178	10	5	5	NUM
gujaf-288	178	11	,	,	PUNCT
gujaf-288	178	12	issue	issue	NOUN
gujaf-288	178	13	1	1	NUM
gujaf-288	178	14	,	,	PUNCT
gujaf-288	178	15	april	april	PROPN
gujaf-288	178	16	,	,	PUNCT
gujaf-288	178	17	2024	2024	NUM
gujaf-288	178	18	320	320	NUM
gujaf-288	178	19	multiple	multiple	ADJ
gujaf-288	178	20	regression	regression	NOUN
gujaf-288	178	21	technique	technique	NOUN
gujaf-288	178	22	used	use	VERB
gujaf-288	178	23	to	to	PART
gujaf-288	178	24	analyze	analyze	VERB
gujaf-288	178	25	the	the	DET
gujaf-288	178	26	data	datum	NOUN
gujaf-288	178	27	with	with	ADP
gujaf-288	178	28	the	the	DET
gujaf-288	178	29	aid	aid	NOUN
gujaf-288	178	30	of	of	ADP
gujaf-288	178	31	stata	stata	ADJ
gujaf-288	178	32	13	13	NUM
gujaf-288	178	33	version	version	NOUN
gujaf-288	178	34	software	software	NOUN
gujaf-288	178	35	been	be	AUX
gujaf-288	178	36	a	a	DET
gujaf-288	178	37	tool	tool	NOUN
gujaf-288	178	38	the	the	DET
gujaf-288	178	39	analysis	analysis	NOUN
gujaf-288	178	40	.	.	PUNCT
gujaf-288	179	1	model	model	NOUN
gujaf-288	179	2	specifications	specification	NOUN
gujaf-288	179	3	this	this	DET
gujaf-288	179	4	study	study	NOUN
gujaf-288	179	5	adapted	adapt	VERB
gujaf-288	179	6	a	a	DET
gujaf-288	179	7	panel	panel	NOUN
gujaf-288	179	8	multiple	multiple	ADJ
gujaf-288	179	9	regression	regression	NOUN
gujaf-288	179	10	model	model	NOUN
gujaf-288	179	11	of	of	ADP
gujaf-288	179	12	yahaya	yahaya	PROPN
gujaf-288	179	13	,	,	PUNCT
gujaf-288	179	14	idris	idris	PROPN
gujaf-288	179	15	and	and	CCONJ
gujaf-288	179	16	mohammed	mohammed	PROPN
gujaf-288	179	17	(	(	PUNCT
gujaf-288	179	18	2023	2023	NUM
gujaf-288	179	19	)	)	PUNCT
gujaf-288	179	20	in	in	ADP
gujaf-288	179	21	an	an	DET
gujaf-288	179	22	attempt	attempt	NOUN
gujaf-288	179	23	to	to	PART
gujaf-288	179	24	test	test	VERB
gujaf-288	179	25	the	the	DET
gujaf-288	179	26	effect	effect	NOUN
gujaf-288	179	27	of	of	ADP
gujaf-288	179	28	board	board	NOUN
gujaf-288	179	29	attributes	attribute	VERB
gujaf-288	179	30	on	on	ADP
gujaf-288	179	31	sustainability	sustainability	NOUN
gujaf-288	179	32	reporting	reporting	NOUN
gujaf-288	179	33	of	of	ADP
gujaf-288	179	34	listed	list	VERB
gujaf-288	179	35	nigeria	nigeria	PROPN
gujaf-288	179	36	firms	firm	NOUN
gujaf-288	179	37	,	,	PUNCT
gujaf-288	179	38	which	which	PRON
gujaf-288	179	39	is	be	AUX
gujaf-288	179	40	encapsulated	encapsulate	VERB
gujaf-288	179	41	in	in	ADP
gujaf-288	179	42	the	the	DET
gujaf-288	179	43	model	model	NOUN
gujaf-288	179	44	below	below	ADV
gujaf-288	179	45	:	:	PUNCT
gujaf-288	179	46	srit=	srit=	NUM
gujaf-288	179	47	β0	β0	NOUN
gujaf-288	179	48	+	+	CCONJ
gujaf-288	179	49	β1bsit	β1bsit	NOUN
gujaf-288	179	50	+	+	CCONJ
gujaf-288	179	51	β2bgit	β2bgit	NOUN
gujaf-288	179	52	+	+	CCONJ
gujaf-288	179	53	β3biit	β3biit	NOUN
gujaf-288	179	54	+	+	CCONJ
gujaf-288	179	55	β4bcit	β4bcit	ADJ
gujaf-288	179	56	+	+	CCONJ
gujaf-288	179	57	µit	µit	NOUN
gujaf-288	179	58	…	…	PUNCT
gujaf-288	179	59	…	…	PUNCT
gujaf-288	179	60	..	..	PUNCT
gujaf-288	179	61	…	…	PUNCT
gujaf-288	179	62	.	.	NUM
gujaf-288	179	63	…	…	PUNCT
gujaf-288	179	64	…	…	SYM
gujaf-288	179	65	.	.	NUM
gujaf-288	179	66	…	…	PUNCT
gujaf-288	179	67	…	…	PUNCT
gujaf-288	179	68	…	…	PUNCT
gujaf-288	179	69	…	…	PUNCT
gujaf-288	179	70	…	…	PUNCT
gujaf-288	179	71	…	…	PUNCT
gujaf-288	179	72	.(i	.(i	NOUN
gujaf-288	179	73	)	)	PUNCT
gujaf-288	180	1	where	where	SCONJ
gujaf-288	180	2	:	:	PUNCT
gujaf-288	180	3	sr=	sr=	NOUN
gujaf-288	180	4	sustainability	sustainability	NOUN
gujaf-288	180	5	reporting	reporting	NOUN
gujaf-288	180	6	(	(	PUNCT
gujaf-288	180	7	dependent	dependent	ADJ
gujaf-288	180	8	variable	variable	NOUN
gujaf-288	180	9	)	)	PUNCT
gujaf-288	180	10	i=	i=	PROPN
gujaf-288	180	11	entities	entitie	VERB
gujaf-288	180	12	t=	t=	ADJ
gujaf-288	180	13	time	time	NOUN
gujaf-288	180	14	β0	β0	PROPN
gujaf-288	180	15	=	=	PUNCT
gujaf-288	180	16	constant	constant	ADJ
gujaf-288	180	17	β1	β1	PROPN
gujaf-288	180	18	-	-	PUNCT
gujaf-288	180	19	β4	β4	PROPN
gujaf-288	181	1	=	=	NOUN
gujaf-288	182	1	coefficients	coefficient	NOUN
gujaf-288	182	2	of	of	ADP
gujaf-288	182	3	parameters	parameter	NOUN
gujaf-288	182	4	bs	bs	NOUN
gujaf-288	182	5	=	=	PUNCT
gujaf-288	182	6	board	board	NOUN
gujaf-288	182	7	size	size	NOUN
gujaf-288	182	8	(	(	PUNCT
gujaf-288	182	9	independent	independent	ADJ
gujaf-288	182	10	variable	variable	NOUN
gujaf-288	182	11	)	)	PUNCT
gujaf-288	182	12	bg	bg	PROPN
gujaf-288	182	13	=	=	PROPN
gujaf-288	182	14	board	board	NOUN
gujaf-288	182	15	gender	gender	NOUN
gujaf-288	182	16	(	(	PUNCT
gujaf-288	182	17	independent	independent	ADJ
gujaf-288	182	18	variable	variable	NOUN
gujaf-288	182	19	)	)	PUNCT
gujaf-288	182	20	bi	bi	NOUN
gujaf-288	182	21	=	=	PROPN
gujaf-288	182	22	board	board	PROPN
gujaf-288	182	23	independence	independence	NOUN
gujaf-288	182	24	(	(	PUNCT
gujaf-288	182	25	independent	independent	ADJ
gujaf-288	182	26	variable	variable	NOUN
gujaf-288	182	27	)	)	PUNCT
gujaf-288	182	28	bc	bc	PROPN
gujaf-288	182	29	=	=	PROPN
gujaf-288	182	30	board	board	NOUN
gujaf-288	182	31	commitment	commitment	NOUN
gujaf-288	182	32	(	(	PUNCT
gujaf-288	182	33	moderating	moderate	VERB
gujaf-288	182	34	variable	variable	NOUN
gujaf-288	182	35	)	)	PUNCT
gujaf-288	182	36	μ	μ	NOUN
gujaf-288	182	37	=	=	NOUN
gujaf-288	182	38	error	error	NOUN
gujaf-288	182	39	term	term	NOUN
gujaf-288	182	40	gusau	gusau	ADJ
gujaf-288	182	41	journal	journal	NOUN
gujaf-288	182	42	of	of	ADP
gujaf-288	182	43	accounting	accounting	NOUN
gujaf-288	182	44	and	and	CCONJ
gujaf-288	182	45	finance	finance	NOUN
gujaf-288	182	46	,	,	PUNCT
gujaf-288	182	47	vol	vol	NOUN
gujaf-288	182	48	.	.	PROPN
gujaf-288	182	49	5	5	NUM
gujaf-288	182	50	,	,	PUNCT
gujaf-288	182	51	issue	issue	NOUN
gujaf-288	182	52	1	1	NUM
gujaf-288	182	53	,	,	PUNCT
gujaf-288	182	54	april	april	PROPN
gujaf-288	182	55	,	,	PUNCT
gujaf-288	182	56	2024	2024	NUM
gujaf-288	182	57	321	321	NUM
gujaf-288	182	58	table	table	NOUN
gujaf-288	182	59	2	2	NUM
gujaf-288	182	60	:	:	PUNCT
gujaf-288	182	61	variable	variable	ADJ
gujaf-288	182	62	measurements	measurement	NOUN
gujaf-288	182	63	and	and	CCONJ
gujaf-288	182	64	sources	source	NOUN
gujaf-288	182	65	dependent	dependent	ADJ
gujaf-288	182	66	variable	variable	ADJ
gujaf-288	182	67	sustainability	sustainability	NOUN
gujaf-288	182	68	reporting	report	VERB
gujaf-288	182	69	sr	sr	PROPN
gujaf-288	182	70	gri	gri	PROPN
gujaf-288	182	71	version	version	PROPN
gujaf-288	182	72	3.1	3.1	NUM
gujaf-288	182	73	disclosure	disclosure	NOUN
gujaf-288	182	74	indicators	indicator	NOUN
gujaf-288	182	75	(	(	PUNCT
gujaf-288	182	76	economic	economic	ADJ
gujaf-288	182	77	,	,	PUNCT
gujaf-288	182	78	social	social	ADJ
gujaf-288	182	79	and	and	CCONJ
gujaf-288	182	80	environmental	environmental	ADJ
gujaf-288	182	81	)	)	PUNCT
gujaf-288	182	82	of	of	ADP
gujaf-288	182	83	sustainability	sustainability	NOUN
gujaf-288	182	84	reporting	report	VERB
gujaf-288	182	85	as	as	ADP
gujaf-288	182	86	:	:	PUNCT
gujaf-288	182	87	gri	gri	PROPN
gujaf-288	182	88	(	(	PUNCT
gujaf-288	182	89	2022	2022	NUM
gujaf-288	182	90	)	)	PUNCT
gujaf-288	182	91	index	index	NOUN
gujaf-288	182	92	score	score	NOUN
gujaf-288	182	93	=	=	CCONJ
gujaf-288	182	94	n	n	CCONJ
gujaf-288	182	95	/	/	SYM
gujaf-288	182	96	k	k	NOUN
gujaf-288	182	97	,	,	PUNCT
gujaf-288	182	98	where	where	SCONJ
gujaf-288	182	99	:	:	PUNCT
gujaf-288	182	100	n=	n=	ADJ
gujaf-288	182	101	number	number	NOUN
gujaf-288	182	102	of	of	ADP
gujaf-288	182	103	index	index	NOUN
gujaf-288	182	104	which	which	PRON
gujaf-288	182	105	is	be	AUX
gujaf-288	182	106	fulfilled	fulfil	VERB
gujaf-288	182	107	by	by	ADP
gujaf-288	182	108	the	the	DET
gujaf-288	182	109	company	company	NOUN
gujaf-288	182	110	and	and	CCONJ
gujaf-288	182	111	k=	k=	PRON
gujaf-288	182	112	the	the	DET
gujaf-288	182	113	maximum	maximum	ADJ
gujaf-288	182	114	index	index	NOUN
gujaf-288	182	115	which	which	PRON
gujaf-288	182	116	should	should	AUX
gujaf-288	182	117	be	be	AUX
gujaf-288	182	118	fulfilled	fulfil	VERB
gujaf-288	182	119	by	by	ADP
gujaf-288	182	120	the	the	DET
gujaf-288	182	121	company	company	NOUN
gujaf-288	182	122	.	.	PUNCT
gujaf-288	183	1	independent	independent	ADJ
gujaf-288	183	2	variables	variables	PROPN
gujaf-288	183	3	board	board	PROPN
gujaf-288	183	4	size	size	NOUN
gujaf-288	183	5	bs	bs	PROPN
gujaf-288	183	6	board	board	NOUN
gujaf-288	183	7	size	size	NOUN
gujaf-288	183	8	is	be	AUX
gujaf-288	183	9	measured	measure	VERB
gujaf-288	183	10	as	as	ADP
gujaf-288	183	11	total	total	ADJ
gujaf-288	183	12	number	number	NOUN
gujaf-288	183	13	of	of	ADP
gujaf-288	183	14	board	board	NOUN
gujaf-288	183	15	members	member	NOUN
gujaf-288	183	16	in	in	ADP
gujaf-288	183	17	an	an	DET
gujaf-288	183	18	organization	organization	NOUN
gujaf-288	183	19	kruders	kruder	NOUN
gujaf-288	183	20	and	and	CCONJ
gujaf-288	183	21	kabir	kabir	PROPN
gujaf-288	183	22	(	(	PUNCT
gujaf-288	183	23	2018	2018	NUM
gujaf-288	183	24	)	)	PUNCT
gujaf-288	183	25	and	and	CCONJ
gujaf-288	183	26	saari	saari	PROPN
gujaf-288	183	27	and	and	CCONJ
gujaf-288	183	28	kao	kao	PROPN
gujaf-288	183	29	(	(	PUNCT
gujaf-288	183	30	2019	2019	NUM
gujaf-288	183	31	)	)	PUNCT
gujaf-288	183	32	board	board	NOUN
gujaf-288	183	33	gender	gender	PROPN
gujaf-288	183	34	bg	bg	PROPN
gujaf-288	183	35	board	board	NOUN
gujaf-288	183	36	gender	gender	NOUN
gujaf-288	183	37	as	as	ADP
gujaf-288	183	38	board	board	NOUN
gujaf-288	183	39	female	female	ADJ
gujaf-288	183	40	representative	representative	NOUN
gujaf-288	183	41	;	;	PUNCT
gujaf-288	183	42	measured	measure	VERB
gujaf-288	183	43	as	as	ADP
gujaf-288	183	44	proportion	proportion	NOUN
gujaf-288	183	45	of	of	ADP
gujaf-288	183	46	female	female	NOUN
gujaf-288	183	47	to	to	ADP
gujaf-288	183	48	number	number	NOUN
gujaf-288	183	49	of	of	ADP
gujaf-288	183	50	directors	director	NOUN
gujaf-288	183	51	in	in	ADP
gujaf-288	183	52	the	the	DET
gujaf-288	183	53	board	board	NOUN
gujaf-288	183	54	,	,	PUNCT
gujaf-288	183	55	chinonyelum	chinonyelum	NOUN
gujaf-288	183	56	and	and	CCONJ
gujaf-288	183	57	ndubuisi	ndubuisi	ADJ
gujaf-288	183	58	(	(	PUNCT
gujaf-288	183	59	2022	2022	NUM
gujaf-288	183	60	)	)	PUNCT
gujaf-288	183	61	board	board	NOUN
gujaf-288	183	62	independence	independence	NOUN
gujaf-288	183	63	bi	bi	PROPN
gujaf-288	183	64	board	board	PROPN
gujaf-288	183	65	independence	independence	NOUN
gujaf-288	183	66	is	be	AUX
gujaf-288	183	67	the	the	DET
gujaf-288	183	68	number	number	NOUN
gujaf-288	183	69	of	of	ADP
gujaf-288	183	70	independent	independent	ADJ
gujaf-288	183	71	directors	director	NOUN
gujaf-288	183	72	’	’	PART
gujaf-288	183	73	non	non	ADJ
gujaf-288	183	74	-	-	ADJ
gujaf-288	183	75	executive	executive	ADJ
gujaf-288	183	76	directors	director	NOUN
gujaf-288	183	77	over	over	ADP
gujaf-288	183	78	the	the	DET
gujaf-288	183	79	total	total	ADJ
gujaf-288	183	80	number	number	NOUN
gujaf-288	183	81	of	of	ADP
gujaf-288	183	82	board	board	NOUN
gujaf-288	183	83	members	member	NOUN
gujaf-288	183	84	kruders	kruder	NOUN
gujaf-288	183	85	and	and	CCONJ
gujaf-288	183	86	kabir	kabir	PROPN
gujaf-288	183	87	(	(	PUNCT
gujaf-288	183	88	2018	2018	NUM
gujaf-288	183	89	)	)	PUNCT
gujaf-288	183	90	and	and	CCONJ
gujaf-288	183	91	saari	saari	PROPN
gujaf-288	183	92	and	and	CCONJ
gujaf-288	183	93	kao	kao	PROPN
gujaf-288	183	94	(	(	PUNCT
gujaf-288	183	95	2019	2019	NUM
gujaf-288	183	96	)	)	PUNCT
gujaf-288	183	97	board	board	NOUN
gujaf-288	183	98	commitment	commitment	NOUN
gujaf-288	183	99	bc	bc	PROPN
gujaf-288	183	100	board	board	PROPN
gujaf-288	183	101	commitment	commitment	NOUN
gujaf-288	183	102	as	as	ADP
gujaf-288	183	103	number	number	NOUN
gujaf-288	183	104	of	of	ADP
gujaf-288	183	105	times	time	NOUN
gujaf-288	183	106	that	that	SCONJ
gujaf-288	183	107	the	the	DET
gujaf-288	183	108	board	board	NOUN
gujaf-288	183	109	met	meet	VERB
gujaf-288	183	110	during	during	ADP
gujaf-288	183	111	a	a	DET
gujaf-288	183	112	financial	financial	ADJ
gujaf-288	183	113	year	year	NOUN
gujaf-288	183	114	chinonyelum	chinonyelum	NOUN
gujaf-288	183	115	and	and	CCONJ
gujaf-288	183	116	ndubuisi	ndubuisi	VERB
gujaf-288	183	117	(	(	PUNCT
gujaf-288	183	118	2022	2022	NUM
gujaf-288	183	119	)	)	PUNCT
gujaf-288	183	120	source	source	NOUN
gujaf-288	183	121	:	:	PUNCT
gujaf-288	183	122	author	author	NOUN
gujaf-288	183	123	’s	’s	PART
gujaf-288	183	124	compilation	compilation	NOUN
gujaf-288	183	125	(	(	PUNCT
gujaf-288	183	126	2023	2023	NUM
gujaf-288	183	127	)	)	PUNCT
gujaf-288	183	128	gusau	gusau	ADJ
gujaf-288	183	129	journal	journal	NOUN
gujaf-288	183	130	of	of	ADP
gujaf-288	183	131	accounting	accounting	NOUN
gujaf-288	183	132	and	and	CCONJ
gujaf-288	183	133	finance	finance	NOUN
gujaf-288	183	134	,	,	PUNCT
gujaf-288	183	135	vol	vol	NOUN
gujaf-288	183	136	.	.	PROPN
gujaf-288	183	137	5	5	NUM
gujaf-288	183	138	,	,	PUNCT
gujaf-288	183	139	issue	issue	NOUN
gujaf-288	183	140	1	1	NUM
gujaf-288	183	141	,	,	PUNCT
gujaf-288	183	142	april	april	PROPN
gujaf-288	183	143	,	,	PUNCT
gujaf-288	183	144	2024	2024	NUM
gujaf-288	183	145	322	322	NUM
gujaf-288	183	146	4	4	NUM
gujaf-288	183	147	.	.	PUNCT
gujaf-288	184	1	results	result	NOUN
gujaf-288	184	2	and	and	CCONJ
gujaf-288	184	3	discussion	discussion	NOUN
gujaf-288	184	4	this	this	DET
gujaf-288	184	5	section	section	NOUN
gujaf-288	184	6	focuses	focus	VERB
gujaf-288	184	7	on	on	ADP
gujaf-288	184	8	presentation	presentation	NOUN
gujaf-288	184	9	and	and	CCONJ
gujaf-288	184	10	discussion	discussion	NOUN
gujaf-288	184	11	of	of	ADP
gujaf-288	184	12	descriptive	descriptive	ADJ
gujaf-288	184	13	statistics	statistic	NOUN
gujaf-288	184	14	,	,	PUNCT
gujaf-288	184	15	correlation	correlation	NOUN
gujaf-288	184	16	result	result	NOUN
gujaf-288	184	17	and	and	CCONJ
gujaf-288	184	18	regression	regression	NOUN
gujaf-288	184	19	results	result	NOUN
gujaf-288	184	20	,	,	PUNCT
gujaf-288	184	21	descriptive	descriptive	ADJ
gujaf-288	184	22	statistics	statistic	NOUN
gujaf-288	184	23	the	the	DET
gujaf-288	184	24	characteristics	characteristic	NOUN
gujaf-288	184	25	of	of	ADP
gujaf-288	184	26	the	the	DET
gujaf-288	184	27	variables	variable	NOUN
gujaf-288	184	28	have	have	AUX
gujaf-288	184	29	been	be	AUX
gujaf-288	184	30	described	describe	VERB
gujaf-288	184	31	in	in	ADP
gujaf-288	184	32	this	this	DET
gujaf-288	184	33	descriptive	descriptive	ADJ
gujaf-288	184	34	statistics	statistic	NOUN
gujaf-288	184	35	table	table	NOUN
gujaf-288	184	36	as	as	ADP
gujaf-288	184	37	:	:	PUNCT
gujaf-288	184	38	table	table	NOUN
gujaf-288	184	39	3	3	NUM
gujaf-288	184	40	:	:	PUNCT
gujaf-288	184	41	descriptive	descriptive	ADJ
gujaf-288	184	42	statistic	statistic	ADJ
gujaf-288	184	43	variable	variable	ADJ
gujaf-288	184	44	min	min	NOUN
gujaf-288	184	45	max	max	PROPN
gujaf-288	184	46	mean	mean	PROPN
gujaf-288	185	1	std	std	PROPN
gujaf-288	185	2	.	.	PROPN
gujaf-288	185	3	dev	dev	PROPN
gujaf-288	185	4	.	.	PUNCT
gujaf-288	186	1	sr	sr	PROPN
gujaf-288	187	1	0.4161	0.4161	NUM
gujaf-288	187	2	2.3226	2.3226	NUM
gujaf-288	187	3	1.5568	1.5568	NUM
gujaf-288	187	4	0.405	0.405	NUM
gujaf-288	187	5	bs	bs	PROPN
gujaf-288	187	6	3	3	NUM
gujaf-288	187	7	19	19	NUM
gujaf-288	187	8	9.9103	9.9103	NUM
gujaf-288	187	9	3.2506	3.2506	NUM
gujaf-288	187	10	bg	bg	NOUN
gujaf-288	187	11	0	0	NUM
gujaf-288	187	12	6	6	NUM
gujaf-288	187	13	0.17133	0.17133	NUM
gujaf-288	187	14	0.1145	0.1145	NUM
gujaf-288	187	15	bi	bi	NOUN
gujaf-288	187	16	0.25	0.25	NUM
gujaf-288	187	17	1	1	NUM
gujaf-288	187	18	0.6202	0.6202	NUM
gujaf-288	187	19	0.1528	0.1528	NUM
gujaf-288	187	20	bc	bc	PROPN
gujaf-288	187	21	3	3	NUM
gujaf-288	187	22	44	44	NUM
gujaf-288	187	23	2.4966	2.4966	NUM
gujaf-288	187	24	2.5112	2.5112	NUM
gujaf-288	187	25	source	source	NOUN
gujaf-288	187	26	:	:	PUNCT
gujaf-288	187	27	stata	stata	NOUN
gujaf-288	187	28	output	output	NOUN
gujaf-288	187	29	(	(	PUNCT
gujaf-288	187	30	2023	2023	NUM
gujaf-288	187	31	)	)	PUNCT
gujaf-288	187	32	table	table	NOUN
gujaf-288	187	33	3	3	NUM
gujaf-288	187	34	revealed	reveal	VERB
gujaf-288	187	35	the	the	DET
gujaf-288	187	36	characteristics	characteristic	NOUN
gujaf-288	187	37	of	of	ADP
gujaf-288	187	38	the	the	DET
gujaf-288	187	39	variables	variable	NOUN
gujaf-288	187	40	used	use	VERB
gujaf-288	187	41	for	for	ADP
gujaf-288	187	42	the	the	DET
gujaf-288	187	43	study	study	NOUN
gujaf-288	187	44	which	which	PRON
gujaf-288	187	45	comprises	comprise	VERB
gujaf-288	187	46	of	of	ADP
gujaf-288	187	47	the	the	DET
gujaf-288	187	48	sustainability	sustainability	NOUN
gujaf-288	187	49	reporting	reporting	NOUN
gujaf-288	187	50	(	(	PUNCT
gujaf-288	187	51	sr	sr	PROPN
gujaf-288	187	52	)	)	PUNCT
gujaf-288	187	53	,	,	PUNCT
gujaf-288	187	54	board	board	NOUN
gujaf-288	187	55	size	size	NOUN
gujaf-288	187	56	(	(	PUNCT
gujaf-288	187	57	bs	bs	NOUN
gujaf-288	187	58	)	)	PUNCT
gujaf-288	187	59	,	,	PUNCT
gujaf-288	187	60	board	board	NOUN
gujaf-288	187	61	gender	gender	NOUN
gujaf-288	187	62	(	(	PUNCT
gujaf-288	187	63	bg	bg	PROPN
gujaf-288	187	64	)	)	PUNCT
gujaf-288	187	65	,	,	PUNCT
gujaf-288	187	66	board	board	NOUN
gujaf-288	187	67	independence	independence	NOUN
gujaf-288	187	68	(	(	PUNCT
gujaf-288	187	69	bi	bi	NOUN
gujaf-288	187	70	)	)	PUNCT
gujaf-288	187	71	and	and	CCONJ
gujaf-288	187	72	board	board	NOUN
gujaf-288	187	73	commitment	commitment	NOUN
gujaf-288	187	74	(	(	PUNCT
gujaf-288	187	75	bc	bc	PROPN
gujaf-288	187	76	)	)	PUNCT
gujaf-288	187	77	.	.	PUNCT
gujaf-288	188	1	it	it	PRON
gujaf-288	188	2	is	be	AUX
gujaf-288	188	3	shown	show	VERB
gujaf-288	188	4	that	that	SCONJ
gujaf-288	188	5	sustainability	sustainability	NOUN
gujaf-288	188	6	reporting	reporting	NOUN
gujaf-288	188	7	value	value	NOUN
gujaf-288	188	8	ranges	range	VERB
gujaf-288	188	9	from	from	ADP
gujaf-288	188	10	the	the	DET
gujaf-288	188	11	minimum	minimum	ADJ
gujaf-288	188	12	value	value	NOUN
gujaf-288	188	13	1.5566	1.5566	NUM
gujaf-288	188	14	and	and	CCONJ
gujaf-288	188	15	maximum	maximum	ADJ
gujaf-288	188	16	value	value	NOUN
gujaf-288	188	17	of	of	ADP
gujaf-288	188	18	2.3226	2.3226	NUM
gujaf-288	188	19	with	with	ADP
gujaf-288	188	20	the	the	DET
gujaf-288	188	21	mean	mean	ADJ
gujaf-288	188	22	and	and	CCONJ
gujaf-288	188	23	standard	standard	ADJ
gujaf-288	188	24	deviation	deviation	NOUN
gujaf-288	188	25	value	value	NOUN
gujaf-288	188	26	of	of	ADP
gujaf-288	188	27	1.5568	1.5568	NUM
gujaf-288	188	28	and	and	CCONJ
gujaf-288	188	29	0.405	0.405	NUM
gujaf-288	188	30	respectively	respectively	ADV
gujaf-288	188	31	.	.	PUNCT
gujaf-288	189	1	also	also	ADV
gujaf-288	189	2	,	,	PUNCT
gujaf-288	189	3	board	board	NOUN
gujaf-288	189	4	size	size	NOUN
gujaf-288	189	5	maintained	maintain	VERB
gujaf-288	189	6	a	a	DET
gujaf-288	189	7	mean	mean	ADJ
gujaf-288	189	8	value	value	NOUN
gujaf-288	189	9	of	of	ADP
gujaf-288	189	10	9.9103	9.9103	NUM
gujaf-288	189	11	that	that	PRON
gujaf-288	189	12	further	far	ADV
gujaf-288	189	13	ranges	range	NOUN
gujaf-288	189	14	between	between	ADP
gujaf-288	189	15	the	the	DET
gujaf-288	189	16	minimum	minimum	ADJ
gujaf-288	189	17	value	value	NOUN
gujaf-288	189	18	of	of	ADP
gujaf-288	189	19	3	3	NUM
gujaf-288	189	20	and	and	CCONJ
gujaf-288	189	21	maximum	maximum	ADJ
gujaf-288	189	22	value	value	NOUN
gujaf-288	189	23	of	of	ADP
gujaf-288	189	24	19	19	NUM
gujaf-288	189	25	.	.	PUNCT
gujaf-288	190	1	but	but	CCONJ
gujaf-288	190	2	board	board	NOUN
gujaf-288	190	3	gender	gender	NOUN
gujaf-288	190	4	that	that	PRON
gujaf-288	190	5	represented	represent	VERB
gujaf-288	190	6	the	the	DET
gujaf-288	190	7	proportion	proportion	NOUN
gujaf-288	190	8	of	of	ADP
gujaf-288	190	9	female	female	NOUN
gujaf-288	190	10	in	in	ADP
gujaf-288	190	11	board	board	NOUN
gujaf-288	190	12	shows	show	VERB
gujaf-288	190	13	an	an	DET
gujaf-288	190	14	average	average	ADJ
gujaf-288	190	15	value	value	NOUN
gujaf-288	190	16	of	of	ADP
gujaf-288	190	17	0.17133	0.17133	NUM
gujaf-288	190	18	with	with	ADP
gujaf-288	190	19	a	a	DET
gujaf-288	190	20	corresponding	corresponding	ADJ
gujaf-288	190	21	standard	standard	ADJ
gujaf-288	190	22	deviation	deviation	NOUN
gujaf-288	190	23	of	of	ADP
gujaf-288	190	24	0.1145	0.1145	NUM
gujaf-288	190	25	which	which	PRON
gujaf-288	190	26	spans	span	NOUN
gujaf-288	190	27	between	between	ADP
gujaf-288	190	28	the	the	DET
gujaf-288	190	29	minimum	minimum	ADJ
gujaf-288	190	30	and	and	CCONJ
gujaf-288	190	31	maximum	maximum	ADJ
gujaf-288	190	32	values	value	NOUN
gujaf-288	190	33	of	of	ADP
gujaf-288	190	34	0	0	NUM
gujaf-288	190	35	and	and	CCONJ
gujaf-288	190	36	6	6	NUM
gujaf-288	190	37	respectively	respectively	ADV
gujaf-288	190	38	.	.	PUNCT
gujaf-288	191	1	on	on	ADP
gujaf-288	191	2	the	the	DET
gujaf-288	191	3	other	other	ADJ
gujaf-288	191	4	hand	hand	NOUN
gujaf-288	191	5	,	,	PUNCT
gujaf-288	191	6	board	board	NOUN
gujaf-288	191	7	independence	independence	NOUN
gujaf-288	191	8	which	which	PRON
gujaf-288	191	9	represents	represent	VERB
gujaf-288	191	10	the	the	DET
gujaf-288	191	11	proportion	proportion	NOUN
gujaf-288	191	12	of	of	ADP
gujaf-288	191	13	nonexecutive	nonexecutive	ADJ
gujaf-288	191	14	members	member	NOUN
gujaf-288	191	15	from	from	ADP
gujaf-288	191	16	the	the	DET
gujaf-288	191	17	number	number	NOUN
gujaf-288	191	18	of	of	ADP
gujaf-288	191	19	the	the	DET
gujaf-288	191	20	board	board	NOUN
gujaf-288	191	21	maintained	maintain	VERB
gujaf-288	191	22	a	a	DET
gujaf-288	191	23	normal	normal	ADJ
gujaf-288	191	24	value	value	NOUN
gujaf-288	191	25	of	of	ADP
gujaf-288	191	26	0.602	0.602	NUM
gujaf-288	191	27	and	and	CCONJ
gujaf-288	191	28	a	a	DET
gujaf-288	191	29	standard	standard	ADJ
gujaf-288	191	30	deviation	deviation	NOUN
gujaf-288	191	31	value	value	NOUN
gujaf-288	191	32	of	of	ADP
gujaf-288	191	33	0.1528	0.1528	NUM
gujaf-288	191	34	with	with	ADP
gujaf-288	191	35	minimum	minimum	NOUN
gujaf-288	191	36	and	and	CCONJ
gujaf-288	191	37	maximum	maximum	ADJ
gujaf-288	191	38	values	value	NOUN
gujaf-288	191	39	of	of	ADP
gujaf-288	191	40	0.25	0.25	NUM
gujaf-288	191	41	and	and	CCONJ
gujaf-288	191	42	1	1	NUM
gujaf-288	191	43	.	.	PUNCT
gujaf-288	192	1	the	the	DET
gujaf-288	192	2	board	board	NOUN
gujaf-288	192	3	commitment	commitment	NOUN
gujaf-288	192	4	as	as	ADP
gujaf-288	192	5	a	a	DET
gujaf-288	192	6	moderating	moderate	VERB
gujaf-288	192	7	variable	variable	NOUN
gujaf-288	192	8	of	of	ADP
gujaf-288	192	9	the	the	DET
gujaf-288	192	10	study	study	NOUN
gujaf-288	192	11	shows	show	VERB
gujaf-288	192	12	a	a	DET
gujaf-288	192	13	minimum	minimum	ADJ
gujaf-288	192	14	and	and	CCONJ
gujaf-288	192	15	maximum	maximum	ADJ
gujaf-288	192	16	value	value	NOUN
gujaf-288	192	17	of	of	ADP
gujaf-288	192	18	3	3	NUM
gujaf-288	192	19	and	and	CCONJ
gujaf-288	192	20	44	44	NUM
gujaf-288	192	21	along	along	ADP
gujaf-288	192	22	with	with	ADP
gujaf-288	192	23	a	a	DET
gujaf-288	192	24	mean	mean	ADJ
gujaf-288	192	25	and	and	CCONJ
gujaf-288	192	26	standard	standard	ADJ
gujaf-288	192	27	deviation	deviation	NOUN
gujaf-288	192	28	values	value	NOUN
gujaf-288	192	29	of	of	ADP
gujaf-288	192	30	2.4966	2.4966	NUM
gujaf-288	192	31	and	and	CCONJ
gujaf-288	192	32	2.5112	2.5112	NUM
gujaf-288	192	33	respectively	respectively	ADV
gujaf-288	192	34	.	.	PUNCT
gujaf-288	193	1	correlation	correlation	NOUN
gujaf-288	193	2	matrix	matrix	NOUN
gujaf-288	193	3	the	the	DET
gujaf-288	193	4	correlation	correlation	NOUN
gujaf-288	193	5	matrix	matrix	NOUN
gujaf-288	193	6	focuses	focus	VERB
gujaf-288	193	7	on	on	ADP
gujaf-288	193	8	association	association	NOUN
gujaf-288	193	9	between	between	ADP
gujaf-288	193	10	and	and	CCONJ
gujaf-288	193	11	amongst	amongst	ADP
gujaf-288	193	12	the	the	DET
gujaf-288	193	13	variables	variable	NOUN
gujaf-288	193	14	of	of	ADP
gujaf-288	193	15	the	the	DET
gujaf-288	193	16	study	study	NOUN
gujaf-288	193	17	,	,	PUNCT
gujaf-288	193	18	which	which	PRON
gujaf-288	193	19	comprises	comprise	VERB
gujaf-288	193	20	of	of	ADP
gujaf-288	193	21	the	the	DET
gujaf-288	193	22	explained	explain	VERB
gujaf-288	193	23	variable	variable	NOUN
gujaf-288	193	24	;	;	PUNCT
gujaf-288	193	25	sustainability	sustainability	NOUN
gujaf-288	193	26	reporting	report	VERB
gujaf-288	193	27	gusau	gusau	ADJ
gujaf-288	193	28	journal	journal	NOUN
gujaf-288	193	29	of	of	ADP
gujaf-288	193	30	accounting	accounting	NOUN
gujaf-288	193	31	and	and	CCONJ
gujaf-288	193	32	finance	finance	NOUN
gujaf-288	193	33	,	,	PUNCT
gujaf-288	193	34	vol	vol	NOUN
gujaf-288	193	35	.	.	PROPN
gujaf-288	193	36	5	5	NUM
gujaf-288	193	37	,	,	PUNCT
gujaf-288	193	38	issue	issue	NOUN
gujaf-288	193	39	1	1	NUM
gujaf-288	193	40	,	,	PUNCT
gujaf-288	193	41	april	april	PROPN
gujaf-288	193	42	,	,	PUNCT
gujaf-288	193	43	2024	2024	NUM
gujaf-288	193	44	323	323	NUM
gujaf-288	193	45	(	(	PUNCT
gujaf-288	193	46	sr	sr	PROPN
gujaf-288	193	47	)	)	PUNCT
gujaf-288	193	48	and	and	CCONJ
gujaf-288	193	49	explanatory	explanatory	ADJ
gujaf-288	193	50	variables	variable	NOUN
gujaf-288	193	51	;	;	PUNCT
gujaf-288	193	52	board	board	NOUN
gujaf-288	193	53	size	size	NOUN
gujaf-288	193	54	(	(	PUNCT
gujaf-288	193	55	bs	bs	NOUN
gujaf-288	193	56	)	)	PUNCT
gujaf-288	193	57	,	,	PUNCT
gujaf-288	193	58	board	board	NOUN
gujaf-288	193	59	gender	gender	NOUN
gujaf-288	193	60	(	(	PUNCT
gujaf-288	193	61	bg	bg	PROPN
gujaf-288	193	62	)	)	PUNCT
gujaf-288	193	63	,	,	PUNCT
gujaf-288	193	64	board	board	NOUN
gujaf-288	193	65	independence	independence	NOUN
gujaf-288	193	66	(	(	PUNCT
gujaf-288	193	67	bi	bi	NOUN
gujaf-288	193	68	)	)	PUNCT
gujaf-288	193	69	and	and	CCONJ
gujaf-288	193	70	board	board	NOUN
gujaf-288	193	71	commitment	commitment	NOUN
gujaf-288	193	72	(	(	PUNCT
gujaf-288	193	73	bc	bc	PROPN
gujaf-288	193	74	)	)	PUNCT
gujaf-288	193	75	respectively	respectively	ADV
gujaf-288	193	76	.	.	PUNCT
gujaf-288	193	77	table	table	NOUN
gujaf-288	193	78	4	4	NUM
gujaf-288	193	79	:	:	PUNCT
gujaf-288	193	80	correlation	correlation	NOUN
gujaf-288	193	81	matrix	matrix	NOUN
gujaf-288	193	82	variables	variable	VERB
gujaf-288	193	83	1	1	NUM
gujaf-288	193	84	2	2	NUM
gujaf-288	193	85	3	3	NUM
gujaf-288	193	86	4	4	NUM
gujaf-288	193	87	5	5	NUM
gujaf-288	193	88	sr	sr	NOUN
gujaf-288	193	89	1	1	NUM
gujaf-288	193	90	bs	bs	NOUN
gujaf-288	193	91	0.1533	0.1533	NUM
gujaf-288	193	92	1	1	NUM
gujaf-288	193	93	bg	bg	NOUN
gujaf-288	193	94	0.2302	0.2302	NUM
gujaf-288	193	95	0.0615	0.0615	NUM
gujaf-288	193	96	1	1	NUM
gujaf-288	193	97	bi	bi	NOUN
gujaf-288	193	98	0.0998	0.0998	NUM
gujaf-288	193	99	-0.0804	-0.0804	NOUN
gujaf-288	193	100	0.1440	0.1440	NUM
gujaf-288	193	101	1	1	NUM
gujaf-288	193	102	bc	bc	PROPN
gujaf-288	193	103	-0.0447	-0.0447	NOUN
gujaf-288	193	104	0.1437	0.1437	NUM
gujaf-288	193	105	0.1589	0.1589	NUM
gujaf-288	193	106	0.0686	0.0686	NUM
gujaf-288	193	107	1	1	NUM
gujaf-288	193	108	source	source	NOUN
gujaf-288	193	109	:	:	PUNCT
gujaf-288	193	110	stata	stata	NOUN
gujaf-288	193	111	output	output	NOUN
gujaf-288	193	112	(	(	PUNCT
gujaf-288	193	113	2023	2023	NUM
gujaf-288	193	114	)	)	PUNCT
gujaf-288	193	115	table	table	NOUN
gujaf-288	193	116	4	4	NUM
gujaf-288	193	117	shows	show	VERB
gujaf-288	193	118	that	that	SCONJ
gujaf-288	193	119	the	the	DET
gujaf-288	193	120	correlations	correlation	NOUN
gujaf-288	193	121	between	between	ADP
gujaf-288	193	122	sr	sr	PROPN
gujaf-288	193	123	with	with	ADP
gujaf-288	193	124	bs	bs	PROPN
gujaf-288	193	125	,	,	PUNCT
gujaf-288	193	126	bg	bg	PROPN
gujaf-288	193	127	and	and	CCONJ
gujaf-288	193	128	bi	bi	NOUN
gujaf-288	193	129	were	be	AUX
gujaf-288	193	130	positively	positively	ADV
gujaf-288	193	131	weak	weak	ADJ
gujaf-288	193	132	at	at	ADP
gujaf-288	193	133	coefficient	coefficient	NOUN
gujaf-288	193	134	value	value	NOUN
gujaf-288	193	135	of	of	ADP
gujaf-288	193	136	0.1533	0.1533	NUM
gujaf-288	193	137	,	,	PUNCT
gujaf-288	193	138	0.2302	0.2302	NUM
gujaf-288	193	139	and	and	CCONJ
gujaf-288	193	140	0.0998	0.0998	NUM
gujaf-288	193	141	respectively	respectively	ADV
gujaf-288	193	142	,	,	PUNCT
gujaf-288	193	143	while	while	SCONJ
gujaf-288	193	144	,	,	PUNCT
gujaf-288	193	145	the	the	DET
gujaf-288	193	146	correlation	correlation	NOUN
gujaf-288	193	147	between	between	ADP
gujaf-288	193	148	sr	sr	PROPN
gujaf-288	193	149	and	and	CCONJ
gujaf-288	193	150	bc	bc	PROPN
gujaf-288	193	151	which	which	PRON
gujaf-288	193	152	is	be	AUX
gujaf-288	193	153	negative	negative	ADJ
gujaf-288	193	154	.	.	PUNCT
gujaf-288	194	1	except	except	SCONJ
gujaf-288	194	2	that	that	SCONJ
gujaf-288	194	3	the	the	DET
gujaf-288	194	4	correlation	correlation	NOUN
gujaf-288	194	5	between	between	ADP
gujaf-288	194	6	sr	sr	PROPN
gujaf-288	194	7	with	with	ADP
gujaf-288	194	8	bs	bs	PROPN
gujaf-288	194	9	and	and	CCONJ
gujaf-288	194	10	bg	bg	PROPN
gujaf-288	194	11	were	be	AUX
gujaf-288	194	12	significant	significant	ADJ
gujaf-288	194	13	at	at	ADP
gujaf-288	194	14	1	1	NUM
gujaf-288	194	15	%	%	NOUN
gujaf-288	194	16	each	each	PRON
gujaf-288	194	17	.	.	PUNCT
gujaf-288	195	1	on	on	ADP
gujaf-288	195	2	the	the	DET
gujaf-288	195	3	hand	hand	NOUN
gujaf-288	195	4	,	,	PUNCT
gujaf-288	195	5	the	the	DET
gujaf-288	195	6	correlations	correlation	NOUN
gujaf-288	195	7	amongst	amongst	ADP
gujaf-288	195	8	the	the	DET
gujaf-288	195	9	explanatory	explanatory	ADJ
gujaf-288	195	10	variables	variable	NOUN
gujaf-288	195	11	(	(	PUNCT
gujaf-288	195	12	bs	bs	INTJ
gujaf-288	195	13	,	,	PUNCT
gujaf-288	195	14	bg	bg	PROPN
gujaf-288	195	15	and	and	CCONJ
gujaf-288	195	16	bc	bc	PROPN
gujaf-288	195	17	)	)	PUNCT
gujaf-288	195	18	are	be	AUX
gujaf-288	195	19	seen	see	VERB
gujaf-288	195	20	to	to	PART
gujaf-288	195	21	be	be	AUX
gujaf-288	195	22	positively	positively	ADV
gujaf-288	195	23	weak	weak	ADJ
gujaf-288	195	24	,	,	PUNCT
gujaf-288	195	25	while	while	SCONJ
gujaf-288	195	26	that	that	PRON
gujaf-288	195	27	of	of	ADP
gujaf-288	195	28	bs	bs	PROPN
gujaf-288	195	29	and	and	CCONJ
gujaf-288	195	30	bi	bi	NOUN
gujaf-288	195	31	is	be	AUX
gujaf-288	195	32	negative	negative	ADJ
gujaf-288	195	33	with	with	ADP
gujaf-288	195	34	coefficient	coefficient	NOUN
gujaf-288	195	35	value	value	NOUN
gujaf-288	195	36	of	of	ADP
gujaf-288	195	37	0.0804	0.0804	NUM
gujaf-288	195	38	.	.	PUNCT
gujaf-288	196	1	except	except	SCONJ
gujaf-288	196	2	that	that	SCONJ
gujaf-288	196	3	the	the	DET
gujaf-288	196	4	correlation	correlation	NOUN
gujaf-288	196	5	between	between	ADP
gujaf-288	196	6	bs	bs	PROPN
gujaf-288	196	7	and	and	CCONJ
gujaf-288	196	8	bc	bc	PROPN
gujaf-288	196	9	is	be	AUX
gujaf-288	196	10	significant	significant	ADJ
gujaf-288	196	11	at	at	ADP
gujaf-288	196	12	5	5	NUM
gujaf-288	196	13	%	%	NOUN
gujaf-288	196	14	.	.	PUNCT
gujaf-288	197	1	also	also	ADV
gujaf-288	197	2	,	,	PUNCT
gujaf-288	197	3	the	the	DET
gujaf-288	197	4	correlation	correlation	NOUN
gujaf-288	197	5	between	between	ADP
gujaf-288	197	6	bg	bg	PROPN
gujaf-288	197	7	with	with	ADP
gujaf-288	197	8	bi	bi	NOUN
gujaf-288	197	9	and	and	CCONJ
gujaf-288	197	10	bc	bc	PROPN
gujaf-288	197	11	were	be	AUX
gujaf-288	197	12	significant	significant	ADJ
gujaf-288	197	13	at	at	ADP
gujaf-288	197	14	5	5	NUM
gujaf-288	197	15	%	%	NOUN
gujaf-288	197	16	and	and	CCONJ
gujaf-288	197	17	1	1	NUM
gujaf-288	197	18	%	%	NOUN
gujaf-288	197	19	respectively	respectively	ADV
gujaf-288	197	20	.	.	PUNCT
gujaf-288	198	1	hence	hence	ADV
gujaf-288	198	2	,	,	PUNCT
gujaf-288	198	3	that	that	PRON
gujaf-288	198	4	signifies	signify	VERB
gujaf-288	198	5	the	the	DET
gujaf-288	198	6	absence	absence	NOUN
gujaf-288	198	7	of	of	ADP
gujaf-288	198	8	multicollinearity	multicollinearity	NOUN
gujaf-288	198	9	sign	sign	NOUN
gujaf-288	198	10	among	among	ADP
gujaf-288	198	11	the	the	DET
gujaf-288	198	12	explanatory	explanatory	ADJ
gujaf-288	198	13	variables	variable	NOUN
gujaf-288	198	14	of	of	ADP
gujaf-288	198	15	the	the	DET
gujaf-288	198	16	study	study	NOUN
gujaf-288	198	17	.	.	PUNCT
gujaf-288	199	1	gusau	gusau	PROPN
gujaf-288	199	2	journal	journal	PROPN
gujaf-288	199	3	of	of	ADP
gujaf-288	199	4	accounting	accounting	NOUN
gujaf-288	199	5	and	and	CCONJ
gujaf-288	199	6	finance	finance	NOUN
gujaf-288	199	7	,	,	PUNCT
gujaf-288	199	8	vol	vol	NOUN
gujaf-288	199	9	.	.	PROPN
gujaf-288	199	10	5	5	NUM
gujaf-288	199	11	,	,	PUNCT
gujaf-288	199	12	issue	issue	NOUN
gujaf-288	199	13	1	1	NUM
gujaf-288	199	14	,	,	PUNCT
gujaf-288	199	15	april	april	PROPN
gujaf-288	199	16	,	,	PUNCT
gujaf-288	199	17	2024	2024	NUM
gujaf-288	199	18	324	324	NUM
gujaf-288	199	19	table	table	NOUN
gujaf-288	199	20	5	5	NUM
gujaf-288	199	21	:	:	PUNCT
gujaf-288	199	22	regression	regression	NOUN
gujaf-288	199	23	results	result	NOUN
gujaf-288	199	24	variables	variable	NOUN
gujaf-288	199	25	coefficient	coefficient	NOUN
gujaf-288	199	26	zvalues	zvalues	PROPN
gujaf-288	199	27	p	p	NOUN
gujaf-288	199	28	-	-	PUNCT
gujaf-288	199	29	values	value	NOUN
gujaf-288	199	30	vif	vif	NOUN
gujaf-288	199	31	tolerance	tolerance	NOUN
gujaf-288	199	32	value	value	NOUN
gujaf-288	199	33	bs	bs	PROPN
gujaf-288	200	1	0.0162	0.0162	NUM
gujaf-288	200	2	1.70	1.70	NUM
gujaf-288	200	3	0.089	0.089	NUM
gujaf-288	200	4	1.03	1.03	NUM
gujaf-288	200	5	0.9685	0.9685	NUM
gujaf-288	200	6	bg	bg	NOUN
gujaf-288	200	7	1.0278	1.0278	NUM
gujaf-288	200	8	4.19	4.19	NUM
gujaf-288	200	9	0.000	0.000	NUM
gujaf-288	200	10	1.05	1.05	NUM
gujaf-288	200	11	0.9543	0.9543	NUM
gujaf-288	200	12	bi	bi	NOUN
gujaf-288	200	13	0.3510	0.3510	NUM
gujaf-288	200	14	1.85	1.85	NUM
gujaf-288	200	15	0.064	0.064	NUM
gujaf-288	200	16	1.03	1.03	NUM
gujaf-288	200	17	0.9678	0.9678	NUM
gujaf-288	200	18	bc	bc	PROPN
gujaf-288	200	19	-0.0157	-0.0157	NOUN
gujaf-288	200	20	-1.9	-1.9	PROPN
gujaf-288	200	21	0.083	0.083	NUM
gujaf-288	200	22	1.05	1.05	NUM
gujaf-288	200	23	0.9533	0.9533	NUM
gujaf-288	200	24	r2	r2	NOUN
gujaf-288	200	25	0.1019	0.1019	NUM
gujaf-288	200	26	adj	adj	PROPN
gujaf-288	200	27	r2	r2	PROPN
gujaf-288	200	28	0.0858	0.0858	NUM
gujaf-288	200	29	fstart	fstart	VERB
gujaf-288	200	30	28.19	28.19	NUM
gujaf-288	200	31	fsig	fsig	NOUN
gujaf-288	200	32	0.0000	0.0000	NUM
gujaf-288	200	33	sources	source	NOUN
gujaf-288	200	34	:	:	PUNCT
gujaf-288	200	35	stata	stata	VERB
gujaf-288	200	36	output	output	NOUN
gujaf-288	200	37	(	(	PUNCT
gujaf-288	200	38	2023	2023	NUM
gujaf-288	200	39	)	)	PUNCT
gujaf-288	200	40	table	table	NOUN
gujaf-288	200	41	3	3	NUM
gujaf-288	200	42	represented	represent	VERB
gujaf-288	200	43	the	the	DET
gujaf-288	200	44	summary	summary	NOUN
gujaf-288	200	45	of	of	ADP
gujaf-288	200	46	a	a	DET
gujaf-288	200	47	regression	regression	NOUN
gujaf-288	200	48	result	result	NOUN
gujaf-288	200	49	of	of	ADP
gujaf-288	200	50	the	the	DET
gujaf-288	200	51	study	study	NOUN
gujaf-288	200	52	drawn	draw	VERB
gujaf-288	200	53	from	from	ADP
gujaf-288	200	54	model	model	NOUN
gujaf-288	200	55	i	i	PROPN
gujaf-288	200	56	and	and	CCONJ
gujaf-288	200	57	model	model	PROPN
gujaf-288	200	58	ii	ii	PROPN
gujaf-288	200	59	respectively	respectively	ADV
gujaf-288	200	60	.	.	PUNCT
gujaf-288	201	1	therefore	therefore	ADV
gujaf-288	201	2	,	,	PUNCT
gujaf-288	201	3	the	the	DET
gujaf-288	201	4	parsimonious	parsimonious	ADJ
gujaf-288	201	5	model	model	NOUN
gujaf-288	201	6	has	have	AUX
gujaf-288	201	7	been	be	AUX
gujaf-288	201	8	duly	duly	ADV
gujaf-288	201	9	subjected	subject	VERB
gujaf-288	201	10	to	to	PART
gujaf-288	201	11	post	post	VERB
gujaf-288	201	12	regression	regression	NOUN
gujaf-288	201	13	test	test	NOUN
gujaf-288	201	14	to	to	PART
gujaf-288	201	15	ensure	ensure	VERB
gujaf-288	201	16	best	good	ADJ
gujaf-288	201	17	fit	fit	NOUN
gujaf-288	201	18	of	of	ADP
gujaf-288	201	19	the	the	DET
gujaf-288	201	20	models	model	NOUN
gujaf-288	201	21	upon	upon	SCONJ
gujaf-288	201	22	which	which	PRON
gujaf-288	201	23	the	the	DET
gujaf-288	201	24	results	result	NOUN
gujaf-288	201	25	is	be	AUX
gujaf-288	201	26	interpreted	interpret	VERB
gujaf-288	201	27	based	base	VERB
gujaf-288	201	28	on	on	ADP
gujaf-288	201	29	“	"	PUNCT
gujaf-288	201	30	blue	blue	ADJ
gujaf-288	201	31	”	"	PUNCT
gujaf-288	201	32	and	and	CCONJ
gujaf-288	201	33	ultimately	ultimately	ADV
gujaf-288	201	34	came	come	VERB
gujaf-288	201	35	up	up	ADP
gujaf-288	201	36	with	with	ADP
gujaf-288	201	37	a	a	DET
gujaf-288	201	38	valid	valid	ADJ
gujaf-288	201	39	inference	inference	NOUN
gujaf-288	201	40	from	from	ADP
gujaf-288	201	41	the	the	DET
gujaf-288	201	42	study	study	NOUN
gujaf-288	201	43	.	.	PUNCT
gujaf-288	202	1	meanwhile	meanwhile	ADV
gujaf-288	202	2	,	,	PUNCT
gujaf-288	202	3	that	that	PRON
gujaf-288	202	4	has	have	AUX
gujaf-288	202	5	been	be	AUX
gujaf-288	202	6	determined	determine	VERB
gujaf-288	202	7	through	through	ADP
gujaf-288	202	8	the	the	DET
gujaf-288	202	9	hausman	hausman	PROPN
gujaf-288	202	10	specification	specification	PROPN
gujaf-288	202	11	test	test	NOUN
gujaf-288	202	12	conducted	conduct	VERB
gujaf-288	202	13	,	,	PUNCT
gujaf-288	202	14	that	that	PRON
gujaf-288	202	15	shows	show	VERB
gujaf-288	202	16	chi	chi	ADJ
gujaf-288	202	17	2	2	NUM
gujaf-288	202	18	value	value	NOUN
gujaf-288	202	19	of	of	ADP
gujaf-288	202	20	0.024	0.024	NUM
gujaf-288	202	21	,	,	PUNCT
gujaf-288	202	22	which	which	PRON
gujaf-288	202	23	suggested	suggest	VERB
gujaf-288	202	24	for	for	ADP
gujaf-288	202	25	fixed	fix	VERB
gujaf-288	202	26	effect	effect	NOUN
gujaf-288	202	27	model	model	NOUN
gujaf-288	202	28	as	as	ADP
gujaf-288	202	29	the	the	DET
gujaf-288	202	30	best	good	ADJ
gujaf-288	202	31	in	in	ADP
gujaf-288	202	32	interpreting	interpret	VERB
gujaf-288	202	33	the	the	DET
gujaf-288	202	34	result	result	NOUN
gujaf-288	202	35	of	of	ADP
gujaf-288	202	36	the	the	DET
gujaf-288	202	37	study	study	NOUN
gujaf-288	202	38	considering	consider	VERB
gujaf-288	202	39	the	the	DET
gujaf-288	202	40	absence	absence	NOUN
gujaf-288	202	41	of	of	ADP
gujaf-288	202	42	heteroskedasticity	heteroskedasticity	NOUN
gujaf-288	202	43	outcome	outcome	NOUN
gujaf-288	202	44	of	of	ADP
gujaf-288	202	45	the	the	DET
gujaf-288	202	46	hettest	hett	ADJ
gujaf-288	202	47	test	test	NOUN
gujaf-288	202	48	that	that	PRON
gujaf-288	202	49	signifies	signify	VERB
gujaf-288	202	50	equal	equal	ADJ
gujaf-288	202	51	spread	spread	NOUN
gujaf-288	202	52	of	of	ADP
gujaf-288	202	53	data	datum	NOUN
gujaf-288	202	54	from	from	ADP
gujaf-288	202	55	the	the	DET
gujaf-288	202	56	model	model	NOUN
gujaf-288	202	57	.	.	PUNCT
gujaf-288	203	1	the	the	DET
gujaf-288	203	2	variance	variance	NOUN
gujaf-288	203	3	inflation	inflation	NOUN
gujaf-288	203	4	factor	factor	NOUN
gujaf-288	203	5	(	(	PUNCT
gujaf-288	203	6	vif	vif	PROPN
gujaf-288	203	7	)	)	PUNCT
gujaf-288	203	8	with	with	ADP
gujaf-288	203	9	the	the	DET
gujaf-288	203	10	corresponding	correspond	VERB
gujaf-288	203	11	tolerance	tolerance	NOUN
gujaf-288	203	12	value	value	NOUN
gujaf-288	203	13	was	be	AUX
gujaf-288	203	14	tested	test	VERB
gujaf-288	203	15	based	base	VERB
gujaf-288	203	16	on	on	ADP
gujaf-288	203	17	the	the	DET
gujaf-288	203	18	rule	rule	NOUN
gujaf-288	203	19	of	of	ADP
gujaf-288	203	20	thumb	thumb	NOUN
gujaf-288	203	21	of	of	ADP
gujaf-288	203	22	vif	vif	NOUN
gujaf-288	203	23	and	and	CCONJ
gujaf-288	203	24	the	the	DET
gujaf-288	203	25	tolerance	tolerance	NOUN
gujaf-288	203	26	value	value	NOUN
gujaf-288	203	27	.	.	PUNCT
gujaf-288	204	1	the	the	DET
gujaf-288	204	2	vif	vif	NOUN
gujaf-288	204	3	which	which	PRON
gujaf-288	204	4	is	be	AUX
gujaf-288	204	5	constantly	constantly	ADV
gujaf-288	204	6	shown	show	VERB
gujaf-288	204	7	a	a	DET
gujaf-288	204	8	smaller	small	ADJ
gujaf-288	204	9	value	value	NOUN
gujaf-288	204	10	than	than	ADP
gujaf-288	204	11	ten	ten	NUM
gujaf-288	204	12	(	(	PUNCT
gujaf-288	204	13	10	10	NUM
gujaf-288	204	14	)	)	PUNCT
gujaf-288	204	15	with	with	ADP
gujaf-288	204	16	a	a	DET
gujaf-288	204	17	corresponding	correspond	VERB
gujaf-288	204	18	tolerance	tolerance	NOUN
gujaf-288	204	19	value	value	NOUN
gujaf-288	204	20	that	that	PRON
gujaf-288	204	21	constantly	constantly	ADV
gujaf-288	204	22	showing	show	VERB
gujaf-288	204	23	smaller	small	ADJ
gujaf-288	204	24	value	value	NOUN
gujaf-288	204	25	than	than	ADP
gujaf-288	204	26	one	one	NUM
gujaf-288	204	27	(	(	PUNCT
gujaf-288	204	28	1	1	NUM
gujaf-288	204	29	)	)	PUNCT
gujaf-288	204	30	.	.	PUNCT
gujaf-288	205	1	these	these	DET
gujaf-288	205	2	outcomes	outcome	NOUN
gujaf-288	205	3	indicate	indicate	VERB
gujaf-288	205	4	absence	absence	NOUN
gujaf-288	205	5	of	of	ADP
gujaf-288	205	6	multicollinearity	multicollinearity	NOUN
gujaf-288	205	7	effect	effect	NOUN
gujaf-288	205	8	within	within	ADP
gujaf-288	205	9	the	the	DET
gujaf-288	205	10	explanatory	explanatory	ADJ
gujaf-288	205	11	variables	variable	NOUN
gujaf-288	205	12	as	as	ADV
gujaf-288	205	13	far	far	ADV
gujaf-288	205	14	as	as	SCONJ
gujaf-288	205	15	the	the	DET
gujaf-288	205	16	study	study	NOUN
gujaf-288	205	17	is	be	AUX
gujaf-288	205	18	concern	concern	NOUN
gujaf-288	205	19	.	.	PUNCT
gujaf-288	206	1	the	the	DET
gujaf-288	206	2	parsimonious	parsimonious	ADJ
gujaf-288	206	3	model	model	NOUN
gujaf-288	206	4	maintains	maintain	VERB
gujaf-288	206	5	a	a	DET
gujaf-288	206	6	cumulative	cumulative	ADJ
gujaf-288	206	7	r2	r2	NOUN
gujaf-288	206	8	(	(	PUNCT
gujaf-288	206	9	rsquared	rsquared	ADJ
gujaf-288	206	10	)	)	PUNCT
gujaf-288	206	11	value	value	NOUN
gujaf-288	206	12	of	of	ADP
gujaf-288	206	13	(	(	PUNCT
gujaf-288	206	14	0.1019	0.1019	NUM
gujaf-288	206	15	)	)	PUNCT
gujaf-288	206	16	being	be	AUX
gujaf-288	206	17	a	a	DET
gujaf-288	206	18	multiple	multiple	ADJ
gujaf-288	206	19	coefficient	coefficient	NOUN
gujaf-288	206	20	of	of	ADP
gujaf-288	206	21	determination	determination	NOUN
gujaf-288	206	22	that	that	PRON
gujaf-288	206	23	represents	represent	VERB
gujaf-288	206	24	the	the	DET
gujaf-288	206	25	percentage	percentage	NOUN
gujaf-288	206	26	of	of	ADP
gujaf-288	206	27	total	total	ADJ
gujaf-288	206	28	variation	variation	NOUN
gujaf-288	206	29	in	in	ADP
gujaf-288	206	30	the	the	DET
gujaf-288	206	31	dependent	dependent	ADJ
gujaf-288	206	32	variable	variable	NOUN
gujaf-288	206	33	,	,	PUNCT
gujaf-288	206	34	been	be	AUX
gujaf-288	206	35	explained	explain	VERB
gujaf-288	206	36	all	all	DET
gujaf-288	206	37	the	the	DET
gujaf-288	206	38	explanatory	explanatory	ADJ
gujaf-288	206	39	variables	variable	NOUN
gujaf-288	206	40	jointly	jointly	ADV
gujaf-288	206	41	in	in	ADP
gujaf-288	206	42	the	the	DET
gujaf-288	206	43	study	study	NOUN
gujaf-288	206	44	.	.	PUNCT
gujaf-288	207	1	this	this	PRON
gujaf-288	207	2	suggested	suggest	VERB
gujaf-288	207	3	that	that	SCONJ
gujaf-288	207	4	that	that	SCONJ
gujaf-288	207	5	10	10	NUM
gujaf-288	207	6	%	%	NOUN
gujaf-288	207	7	of	of	ADP
gujaf-288	207	8	the	the	DET
gujaf-288	207	9	variation	variation	NOUN
gujaf-288	207	10	in	in	ADP
gujaf-288	207	11	dependent	dependent	ADJ
gujaf-288	207	12	gusau	gusau	ADJ
gujaf-288	207	13	journal	journal	NOUN
gujaf-288	207	14	of	of	ADP
gujaf-288	207	15	accounting	accounting	NOUN
gujaf-288	207	16	and	and	CCONJ
gujaf-288	207	17	finance	finance	NOUN
gujaf-288	207	18	,	,	PUNCT
gujaf-288	207	19	vol	vol	NOUN
gujaf-288	207	20	.	.	PROPN
gujaf-288	207	21	5	5	NUM
gujaf-288	207	22	,	,	PUNCT
gujaf-288	207	23	issue	issue	NOUN
gujaf-288	207	24	1	1	NUM
gujaf-288	207	25	,	,	PUNCT
gujaf-288	207	26	april	april	PROPN
gujaf-288	207	27	,	,	PUNCT
gujaf-288	207	28	2024	2024	NUM
gujaf-288	207	29	325	325	NUM
gujaf-288	207	30	variable	variable	NOUN
gujaf-288	207	31	is	be	AUX
gujaf-288	207	32	cause	cause	NOUN
gujaf-288	207	33	by	by	ADP
gujaf-288	207	34	the	the	DET
gujaf-288	207	35	explanatory	explanatory	ADJ
gujaf-288	207	36	variables	variable	NOUN
gujaf-288	207	37	jointly	jointly	ADV
gujaf-288	207	38	.	.	PUNCT
gujaf-288	208	1	and	and	CCONJ
gujaf-288	208	2	the	the	DET
gujaf-288	208	3	outcome	outcome	NOUN
gujaf-288	208	4	has	have	AUX
gujaf-288	208	5	been	be	AUX
gujaf-288	208	6	supported	support	VERB
gujaf-288	208	7	by	by	ADP
gujaf-288	208	8	the	the	DET
gujaf-288	208	9	fstat	fstat	NOUN
gujaf-288	208	10	and	and	CCONJ
gujaf-288	208	11	fsig	fsig	ADJ
gujaf-288	208	12	values	value	NOUN
gujaf-288	208	13	of	of	ADP
gujaf-288	208	14	(	(	PUNCT
gujaf-288	208	15	28.19	28.19	NUM
gujaf-288	208	16	)	)	PUNCT
gujaf-288	208	17	and	and	CCONJ
gujaf-288	208	18	(	(	PUNCT
gujaf-288	208	19	0.000	0.000	NUM
gujaf-288	208	20	)	)	PUNCT
gujaf-288	208	21	which	which	PRON
gujaf-288	208	22	further	far	ADV
gujaf-288	208	23	signifies	signify	VERB
gujaf-288	208	24	the	the	DET
gujaf-288	208	25	fitness	fitness	NOUN
gujaf-288	208	26	of	of	ADP
gujaf-288	208	27	the	the	DET
gujaf-288	208	28	model	model	NOUN
gujaf-288	208	29	at	at	ADP
gujaf-288	208	30	1%significant	1%significant	PROPN
gujaf-288	208	31	level	level	NOUN
gujaf-288	208	32	.	.	PUNCT
gujaf-288	209	1	hypothesis	hypothesis	NOUN
gujaf-288	209	2	one	one	NUM
gujaf-288	209	3	(	(	PUNCT
gujaf-288	209	4	board	board	NOUN
gujaf-288	209	5	size	size	NOUN
gujaf-288	209	6	and	and	CCONJ
gujaf-288	209	7	sustainability	sustainability	NOUN
gujaf-288	209	8	reporting	reporting	NOUN
gujaf-288	209	9	)	)	PUNCT
gujaf-288	209	10	table	table	NOUN
gujaf-288	209	11	4	4	NUM
gujaf-288	209	12	revealed	reveal	VERB
gujaf-288	209	13	board	board	NOUN
gujaf-288	209	14	size	size	NOUN
gujaf-288	209	15	’	'	PUNCT
gujaf-288	209	16	results	result	NOUN
gujaf-288	209	17	showing	show	VERB
gujaf-288	209	18	a	a	DET
gujaf-288	209	19	positive	positive	ADJ
gujaf-288	209	20	coefficient	coefficient	NOUN
gujaf-288	209	21	value	value	NOUN
gujaf-288	209	22	of	of	ADP
gujaf-288	209	23	0.01620	0.01620	NUM
gujaf-288	209	24	with	with	ADP
gujaf-288	209	25	a	a	DET
gujaf-288	209	26	corresponding	corresponding	ADJ
gujaf-288	209	27	pvalue	pvalue	NOUN
gujaf-288	209	28	of	of	ADP
gujaf-288	209	29	0.089	0.089	NUM
gujaf-288	209	30	which	which	PRON
gujaf-288	209	31	represent	represent	VERB
gujaf-288	209	32	10	10	NUM
gujaf-288	209	33	%	%	NOUN
gujaf-288	209	34	significant	significant	ADJ
gujaf-288	209	35	level	level	NOUN
gujaf-288	209	36	as	as	ADV
gujaf-288	209	37	far	far	ADV
gujaf-288	209	38	as	as	SCONJ
gujaf-288	209	39	nigerian	nigerian	ADJ
gujaf-288	209	40	listed	list	VERB
gujaf-288	209	41	firms	firm	NOUN
gujaf-288	209	42	are	be	AUX
gujaf-288	209	43	concern	concern	NOUN
gujaf-288	209	44	.	.	PUNCT
gujaf-288	210	1	this	this	PRON
gujaf-288	210	2	means	mean	VERB
gujaf-288	210	3	that	that	SCONJ
gujaf-288	210	4	board	board	NOUN
gujaf-288	210	5	size	size	NOUN
gujaf-288	210	6	has	have	VERB
gujaf-288	210	7	a	a	DET
gujaf-288	210	8	positive	positive	ADJ
gujaf-288	210	9	and	and	CCONJ
gujaf-288	210	10	significant	significant	ADJ
gujaf-288	210	11	effect	effect	NOUN
gujaf-288	210	12	on	on	ADP
gujaf-288	210	13	sustainability	sustainability	NOUN
gujaf-288	210	14	reporting	reporting	NOUN
gujaf-288	210	15	.	.	PUNCT
gujaf-288	211	1	in	in	ADP
gujaf-288	211	2	that	that	DET
gujaf-288	211	3	regard	regard	NOUN
gujaf-288	211	4	,	,	PUNCT
gujaf-288	211	5	if	if	SCONJ
gujaf-288	211	6	there	there	PRON
gujaf-288	211	7	is	be	VERB
gujaf-288	211	8	any	any	DET
gujaf-288	211	9	increase	increase	NOUN
gujaf-288	211	10	in	in	ADP
gujaf-288	211	11	board	board	NOUN
gujaf-288	211	12	size	size	NOUN
gujaf-288	211	13	,	,	PUNCT
gujaf-288	211	14	it	it	PRON
gujaf-288	211	15	will	will	AUX
gujaf-288	211	16	lead	lead	VERB
gujaf-288	211	17	to	to	PART
gujaf-288	211	18	increase	increase	VERB
gujaf-288	211	19	in	in	ADP
gujaf-288	211	20	sustainability	sustainability	NOUN
gujaf-288	211	21	reporting	reporting	NOUN
gujaf-288	211	22	by	by	ADP
gujaf-288	211	23	2	2	NUM
gujaf-288	211	24	%	%	NOUN
gujaf-288	211	25	.	.	PUNCT
gujaf-288	212	1	meanwhile	meanwhile	ADV
gujaf-288	212	2	,	,	PUNCT
gujaf-288	212	3	it	it	PRON
gujaf-288	212	4	is	be	AUX
gujaf-288	212	5	evidence	evidence	NOUN
gujaf-288	212	6	to	to	PART
gujaf-288	212	7	reject	reject	VERB
gujaf-288	212	8	the	the	DET
gujaf-288	212	9	null	null	NOUN
gujaf-288	212	10	the	the	DET
gujaf-288	212	11	hypothesis	hypothesis	NOUN
gujaf-288	212	12	that	that	PRON
gujaf-288	212	13	states	state	VERB
gujaf-288	212	14	board	board	NOUN
gujaf-288	212	15	size	size	NOUN
gujaf-288	212	16	has	have	VERB
gujaf-288	212	17	no	no	DET
gujaf-288	212	18	significant	significant	ADJ
gujaf-288	212	19	effect	effect	NOUN
gujaf-288	212	20	on	on	ADP
gujaf-288	212	21	sustainability	sustainability	NOUN
gujaf-288	212	22	of	of	ADP
gujaf-288	212	23	listed	list	VERB
gujaf-288	212	24	firms	firm	NOUN
gujaf-288	212	25	in	in	ADP
gujaf-288	212	26	nigeria	nigeria	PROPN
gujaf-288	212	27	,	,	PUNCT
gujaf-288	212	28	on	on	ADP
gujaf-288	212	29	the	the	DET
gujaf-288	212	30	other	other	ADJ
gujaf-288	212	31	hand	hand	NOUN
gujaf-288	212	32	,	,	PUNCT
gujaf-288	212	33	alternate	alternate	ADJ
gujaf-288	212	34	hypothesis	hypothesis	NOUN
gujaf-288	212	35	is	be	AUX
gujaf-288	212	36	accepted	accept	VERB
gujaf-288	212	37	.	.	PUNCT
gujaf-288	213	1	the	the	DET
gujaf-288	213	2	outcome	outcome	NOUN
gujaf-288	213	3	is	be	AUX
gujaf-288	213	4	in	in	ADP
gujaf-288	213	5	line	line	NOUN
gujaf-288	213	6	with	with	ADP
gujaf-288	213	7	the	the	DET
gujaf-288	213	8	view	view	NOUN
gujaf-288	213	9	of	of	ADP
gujaf-288	213	10	ettredge	ettredge	NOUN
gujaf-288	213	11	(	(	PUNCT
gujaf-288	213	12	2011	2011	NUM
gujaf-288	213	13	)	)	PUNCT
gujaf-288	213	14	and	and	CCONJ
gujaf-288	213	15	pakistan	pakistan	PROPN
gujaf-288	213	16	et	et	PROPN
gujaf-288	213	17	al	al	PROPN
gujaf-288	213	18	(	(	PUNCT
gujaf-288	213	19	2016	2016	NUM
gujaf-288	213	20	)	)	PUNCT
gujaf-288	213	21	and	and	CCONJ
gujaf-288	213	22	naseem	naseem	PROPN
gujaf-288	213	23	et	et	PROPN
gujaf-288	213	24	al	al	PROPN
gujaf-288	213	25	(	(	PUNCT
gujaf-288	213	26	2017	2017	NUM
gujaf-288	213	27	)	)	PUNCT
gujaf-288	213	28	and	and	CCONJ
gujaf-288	213	29	contradicts	contradict	VERB
gujaf-288	213	30	the	the	DET
gujaf-288	213	31	study	study	NOUN
gujaf-288	213	32	of	of	ADP
gujaf-288	213	33	amran	amran	PROPN
gujaf-288	213	34	at	at	ADP
gujaf-288	213	35	el	el	PROPN
gujaf-288	213	36	(	(	PUNCT
gujaf-288	213	37	2014	2014	NUM
gujaf-288	213	38	)	)	PUNCT
gujaf-288	213	39	and	and	CCONJ
gujaf-288	213	40	kiliç	kiliç	VERB
gujaf-288	213	41	et	et	PROPN
gujaf-288	213	42	al	al	PROPN
gujaf-288	213	43	.	.	PROPN
gujaf-288	214	1	(	(	PUNCT
gujaf-288	214	2	2015	2015	NUM
gujaf-288	214	3	)	)	PUNCT
gujaf-288	214	4	,	,	PUNCT
gujaf-288	214	5	which	which	PRON
gujaf-288	214	6	justified	justify	VERB
gujaf-288	214	7	the	the	DET
gujaf-288	214	8	underpinning	underpinning	ADJ
gujaf-288	214	9	theory	theory	NOUN
gujaf-288	214	10	of	of	ADP
gujaf-288	214	11	the	the	DET
gujaf-288	214	12	study	study	NOUN
gujaf-288	214	13	.	.	PUNCT
gujaf-288	215	1	hypothesis	hypothesis	NOUN
gujaf-288	215	2	two	two	NUM
gujaf-288	215	3	(	(	PUNCT
gujaf-288	215	4	board	board	NOUN
gujaf-288	215	5	gender	gender	NOUN
gujaf-288	215	6	and	and	CCONJ
gujaf-288	215	7	sustainability	sustainability	NOUN
gujaf-288	215	8	reporting	reporting	NOUN
gujaf-288	215	9	)	)	PUNCT
gujaf-288	216	1	it	it	PRON
gujaf-288	216	2	is	be	AUX
gujaf-288	216	3	found	find	VERB
gujaf-288	216	4	that	that	SCONJ
gujaf-288	216	5	board	board	NOUN
gujaf-288	216	6	gender	gender	NOUN
gujaf-288	216	7	has	have	VERB
gujaf-288	216	8	a	a	DET
gujaf-288	216	9	positive	positive	ADJ
gujaf-288	216	10	and	and	CCONJ
gujaf-288	216	11	significant	significant	ADJ
gujaf-288	216	12	relationship	relationship	NOUN
gujaf-288	216	13	on	on	ADP
gujaf-288	216	14	sustainability	sustainability	NOUN
gujaf-288	216	15	reporting	report	VERB
gujaf-288	216	16	with	with	ADP
gujaf-288	216	17	a	a	DET
gujaf-288	216	18	coefficient	coefficient	NOUN
gujaf-288	216	19	value	value	NOUN
gujaf-288	216	20	of	of	ADP
gujaf-288	216	21	1.0278	1.0278	NUM
gujaf-288	216	22	and	and	CCONJ
gujaf-288	216	23	pvalue	pvalue	NOUN
gujaf-288	216	24	of	of	ADP
gujaf-288	216	25	0.000	0.000	NUM
gujaf-288	216	26	at	at	ADP
gujaf-288	216	27	1	1	NUM
gujaf-288	216	28	%	%	NOUN
gujaf-288	216	29	significant	significant	ADJ
gujaf-288	216	30	level	level	NOUN
gujaf-288	216	31	.	.	PUNCT
gujaf-288	217	1	therefore	therefore	ADV
gujaf-288	217	2	,	,	PUNCT
gujaf-288	217	3	it	it	PRON
gujaf-288	217	4	is	be	AUX
gujaf-288	217	5	means	mean	VERB
gujaf-288	217	6	that	that	SCONJ
gujaf-288	217	7	any	any	DET
gujaf-288	217	8	change	change	NOUN
gujaf-288	217	9	made	make	VERB
gujaf-288	217	10	on	on	ADP
gujaf-288	217	11	the	the	DET
gujaf-288	217	12	number	number	NOUN
gujaf-288	217	13	of	of	ADP
gujaf-288	217	14	female	female	ADJ
gujaf-288	217	15	directors	director	NOUN
gujaf-288	217	16	in	in	ADP
gujaf-288	217	17	the	the	DET
gujaf-288	217	18	board	board	NOUN
gujaf-288	217	19	of	of	ADP
gujaf-288	217	20	nigerian	nigerian	PROPN
gujaf-288	217	21	listed	list	VERB
gujaf-288	217	22	firm	firm	NOUN
gujaf-288	217	23	will	will	AUX
gujaf-288	217	24	lead	lead	VERB
gujaf-288	217	25	to	to	ADP
gujaf-288	217	26	an	an	DET
gujaf-288	217	27	increase	increase	NOUN
gujaf-288	217	28	on	on	ADP
gujaf-288	217	29	sustainability	sustainability	NOUN
gujaf-288	217	30	reporting	reporting	NOUN
gujaf-288	217	31	by	by	ADP
gujaf-288	217	32	103	103	NUM
gujaf-288	217	33	%	%	NOUN
gujaf-288	217	34	.	.	PUNCT
gujaf-288	218	1	in	in	ADP
gujaf-288	218	2	that	that	DET
gujaf-288	218	3	regard	regard	NOUN
gujaf-288	218	4	,	,	PUNCT
gujaf-288	218	5	the	the	DET
gujaf-288	218	6	null	null	ADJ
gujaf-288	218	7	hypothesis	hypothesis	NOUN
gujaf-288	218	8	which	which	PRON
gujaf-288	218	9	states	state	VERB
gujaf-288	218	10	that	that	SCONJ
gujaf-288	218	11	board	board	NOUN
gujaf-288	218	12	gender	gender	NOUN
gujaf-288	218	13	has	have	VERB
gujaf-288	218	14	no	no	DET
gujaf-288	218	15	significant	significant	ADJ
gujaf-288	218	16	effect	effect	NOUN
gujaf-288	218	17	on	on	ADP
gujaf-288	218	18	sustainability	sustainability	NOUN
gujaf-288	218	19	of	of	ADP
gujaf-288	218	20	listed	list	VERB
gujaf-288	218	21	firms	firm	NOUN
gujaf-288	218	22	in	in	ADP
gujaf-288	218	23	nigeria	nigeria	PROPN
gujaf-288	218	24	will	will	AUX
gujaf-288	218	25	not	not	PART
gujaf-288	218	26	be	be	AUX
gujaf-288	218	27	accepted	accept	VERB
gujaf-288	218	28	,	,	PUNCT
gujaf-288	218	29	but	but	CCONJ
gujaf-288	218	30	the	the	DET
gujaf-288	218	31	alternate	alternate	ADJ
gujaf-288	218	32	hypothesis	hypothesis	NOUN
gujaf-288	218	33	will	will	AUX
gujaf-288	218	34	be	be	AUX
gujaf-288	218	35	accepted	accept	VERB
gujaf-288	218	36	.	.	PUNCT
gujaf-288	219	1	this	this	DET
gujaf-288	219	2	outcome	outcome	NOUN
gujaf-288	219	3	is	be	AUX
gujaf-288	219	4	in	in	ADP
gujaf-288	219	5	line	line	NOUN
gujaf-288	219	6	with	with	ADP
gujaf-288	219	7	the	the	DET
gujaf-288	219	8	work	work	NOUN
gujaf-288	219	9	of	of	ADP
gujaf-288	219	10	manita	manita	PROPN
gujaf-288	219	11	et	et	PROPN
gujaf-288	219	12	al	al	PROPN
gujaf-288	219	13	(	(	PUNCT
gujaf-288	219	14	2018	2018	NUM
gujaf-288	219	15	)	)	PUNCT
gujaf-288	219	16	and	and	CCONJ
gujaf-288	219	17	lu	lu	PROPN
gujaf-288	219	18	and	and	CCONJ
gujaf-288	219	19	herremans	herreman	NOUN
gujaf-288	219	20	(	(	PUNCT
gujaf-288	219	21	2019	2019	NUM
gujaf-288	219	22	)	)	PUNCT
gujaf-288	219	23	respectively	respectively	ADV
gujaf-288	219	24	.	.	PUNCT
gujaf-288	220	1	also	also	ADV
gujaf-288	220	2	,	,	PUNCT
gujaf-288	220	3	the	the	DET
gujaf-288	220	4	outcome	outcome	NOUN
gujaf-288	220	5	o	o	NOUN
gujaf-288	220	6	the	the	DET
gujaf-288	220	7	study	study	NOUN
gujaf-288	220	8	validated	validate	VERB
gujaf-288	220	9	the	the	DET
gujaf-288	220	10	underpinning	underpinning	ADJ
gujaf-288	220	11	theory	theory	NOUN
gujaf-288	220	12	of	of	ADP
gujaf-288	220	13	the	the	DET
gujaf-288	220	14	study	study	NOUN
gujaf-288	220	15	.	.	PUNCT
gujaf-288	221	1	hypothesis	hypothesis	NOUN
gujaf-288	221	2	three	three	NUM
gujaf-288	221	3	(	(	PUNCT
gujaf-288	221	4	board	board	NOUN
gujaf-288	221	5	independence	independence	NOUN
gujaf-288	221	6	and	and	CCONJ
gujaf-288	221	7	sustainability	sustainability	NOUN
gujaf-288	221	8	reporting	reporting	NOUN
gujaf-288	221	9	)	)	PUNCT
gujaf-288	221	10	the	the	DET
gujaf-288	221	11	result	result	NOUN
gujaf-288	221	12	in	in	ADP
gujaf-288	221	13	the	the	DET
gujaf-288	221	14	table	table	NOUN
gujaf-288	221	15	4	4	NUM
gujaf-288	221	16	revealed	reveal	VERB
gujaf-288	221	17	that	that	SCONJ
gujaf-288	221	18	board	board	NOUN
gujaf-288	221	19	independence	independence	NOUN
gujaf-288	221	20	is	be	AUX
gujaf-288	221	21	positively	positively	ADV
gujaf-288	221	22	connected	connect	VERB
gujaf-288	221	23	with	with	ADP
gujaf-288	221	24	sustainability	sustainability	NOUN
gujaf-288	221	25	of	of	ADP
gujaf-288	221	26	nigerian	nigerian	ADJ
gujaf-288	221	27	listed	list	VERB
gujaf-288	221	28	firms	firm	NOUN
gujaf-288	221	29	at	at	ADP
gujaf-288	221	30	10	10	NUM
gujaf-288	221	31	%	%	NOUN
gujaf-288	221	32	significant	significant	ADJ
gujaf-288	221	33	level	level	NOUN
gujaf-288	221	34	,	,	PUNCT
gujaf-288	221	35	represented	represent	VERB
gujaf-288	221	36	by	by	ADP
gujaf-288	221	37	coefficient	coefficient	NOUN
gujaf-288	221	38	and	and	CCONJ
gujaf-288	221	39	p	p	NOUN
gujaf-288	221	40	-	-	PUNCT
gujaf-288	221	41	value	value	NOUN
gujaf-288	221	42	of	of	ADP
gujaf-288	221	43	0.3530	0.3530	NUM
gujaf-288	221	44	and	and	CCONJ
gujaf-288	221	45	0.064	0.064	NUM
gujaf-288	221	46	respectively	respectively	ADV
gujaf-288	221	47	.	.	PUNCT
gujaf-288	222	1	this	this	PRON
gujaf-288	222	2	shows	show	VERB
gujaf-288	222	3	that	that	SCONJ
gujaf-288	222	4	for	for	SCONJ
gujaf-288	222	5	every	every	DET
gujaf-288	222	6	1	1	NUM
gujaf-288	222	7	unit	unit	NOUN
gujaf-288	222	8	increase	increase	NOUN
gujaf-288	222	9	in	in	ADP
gujaf-288	222	10	the	the	DET
gujaf-288	222	11	proportion	proportion	NOUN
gujaf-288	222	12	of	of	ADP
gujaf-288	222	13	non	non	ADJ
gujaf-288	222	14	-	-	ADJ
gujaf-288	222	15	executive	executive	ADJ
gujaf-288	222	16	directors	director	NOUN
gujaf-288	222	17	to	to	ADP
gujaf-288	222	18	the	the	DET
gujaf-288	222	19	entire	entire	ADJ
gujaf-288	222	20	number	number	NOUN
gujaf-288	222	21	of	of	ADP
gujaf-288	222	22	the	the	DET
gujaf-288	222	23	directors	director	NOUN
gujaf-288	222	24	would	would	AUX
gujaf-288	222	25	lead	lead	VERB
gujaf-288	222	26	to	to	PART
gujaf-288	222	27	increase	increase	VERB
gujaf-288	222	28	in	in	ADP
gujaf-288	222	29	the	the	DET
gujaf-288	222	30	sustainability	sustainability	NOUN
gujaf-288	222	31	reporting	reporting	NOUN
gujaf-288	222	32	by	by	ADP
gujaf-288	222	33	35	35	NUM
gujaf-288	222	34	%	%	NOUN
gujaf-288	222	35	.	.	PUNCT
gujaf-288	223	1	these	these	PRON
gujaf-288	223	2	,	,	PUNCT
gujaf-288	223	3	serves	serve	VERB
gujaf-288	223	4	as	as	ADP
gujaf-288	223	5	evidence	evidence	NOUN
gujaf-288	223	6	for	for	ADP
gujaf-288	223	7	not	not	PART
gujaf-288	223	8	accepting	accept	VERB
gujaf-288	223	9	the	the	DET
gujaf-288	223	10	null	null	ADJ
gujaf-288	223	11	hypothesis	hypothesis	NOUN
gujaf-288	223	12	that	that	PRON
gujaf-288	223	13	states	state	VERB
gujaf-288	223	14	board	board	NOUN
gujaf-288	223	15	independence	independence	NOUN
gujaf-288	223	16	has	have	VERB
gujaf-288	223	17	no	no	DET
gujaf-288	223	18	significant	significant	ADJ
gujaf-288	223	19	effect	effect	NOUN
gujaf-288	223	20	on	on	ADP
gujaf-288	223	21	sustainability	sustainability	NOUN
gujaf-288	223	22	of	of	ADP
gujaf-288	223	23	listed	list	VERB
gujaf-288	223	24	firms	firm	NOUN
gujaf-288	223	25	in	in	ADP
gujaf-288	223	26	nigeria	nigeria	PROPN
gujaf-288	223	27	,	,	PUNCT
gujaf-288	223	28	but	but	CCONJ
gujaf-288	223	29	to	to	PART
gujaf-288	223	30	accept	accept	VERB
gujaf-288	223	31	the	the	DET
gujaf-288	223	32	alternate	alternate	ADJ
gujaf-288	223	33	hypothesis	hypothesis	NOUN
gujaf-288	223	34	.	.	PUNCT
gujaf-288	224	1	this	this	DET
gujaf-288	224	2	result	result	NOUN
gujaf-288	224	3	agrees	agree	VERB
gujaf-288	224	4	with	with	ADP
gujaf-288	224	5	khan	khan	PROPN
gujaf-288	224	6	,	,	PUNCT
gujaf-288	224	7	muttakin	muttakin	PROPN
gujaf-288	224	8	,	,	PUNCT
gujaf-288	224	9	and	and	CCONJ
gujaf-288	224	10	gusau	gusau	ADJ
gujaf-288	224	11	journal	journal	NOUN
gujaf-288	224	12	of	of	ADP
gujaf-288	224	13	accounting	accounting	NOUN
gujaf-288	224	14	and	and	CCONJ
gujaf-288	224	15	finance	finance	NOUN
gujaf-288	224	16	,	,	PUNCT
gujaf-288	224	17	vol	vol	NOUN
gujaf-288	224	18	.	.	PROPN
gujaf-288	224	19	5	5	NUM
gujaf-288	224	20	,	,	PUNCT
gujaf-288	224	21	issue	issue	NOUN
gujaf-288	224	22	1	1	NUM
gujaf-288	224	23	,	,	PUNCT
gujaf-288	224	24	april	april	PROPN
gujaf-288	224	25	,	,	PUNCT
gujaf-288	224	26	2024	2024	NUM
gujaf-288	224	27	326	326	NUM
gujaf-288	224	28	siddiqui	siddiqui	NOUN
gujaf-288	224	29	(	(	PUNCT
gujaf-288	224	30	2013	2013	NUM
gujaf-288	224	31	)	)	PUNCT
gujaf-288	224	32	and	and	CCONJ
gujaf-288	224	33	naseemetal	naseemetal	ADJ
gujaf-288	224	34	(	(	PUNCT
gujaf-288	224	35	2017	2017	NUM
gujaf-288	224	36	)	)	PUNCT
gujaf-288	224	37	,	,	PUNCT
gujaf-288	224	38	but	but	CCONJ
gujaf-288	224	39	,	,	PUNCT
gujaf-288	224	40	disputed	dispute	VERB
gujaf-288	224	41	the	the	DET
gujaf-288	224	42	argument	argument	NOUN
gujaf-288	224	43	of	of	ADP
gujaf-288	224	44	alotaibi	alotaibi	NOUN
gujaf-288	224	45	and	and	CCONJ
gujaf-288	224	46	hussainey	hussainey	NOUN
gujaf-288	224	47	(	(	PUNCT
gujaf-288	224	48	2016	2016	NUM
gujaf-288	224	49	)	)	PUNCT
gujaf-288	224	50	and	and	CCONJ
gujaf-288	224	51	mahmood	mahmood	PROPN
gujaf-288	224	52	et	et	PROPN
gujaf-288	224	53	al	al	PROPN
gujaf-288	224	54	(	(	PUNCT
gujaf-288	224	55	2018	2018	NUM
gujaf-288	224	56	)	)	PUNCT
gujaf-288	224	57	.	.	PUNCT
gujaf-288	225	1	the	the	DET
gujaf-288	225	2	outcome	outcome	NOUN
gujaf-288	225	3	further	far	ADV
gujaf-288	225	4	supported	support	VERB
gujaf-288	225	5	the	the	DET
gujaf-288	225	6	underpinning	underpinning	ADJ
gujaf-288	225	7	theory	theory	NOUN
gujaf-288	225	8	of	of	ADP
gujaf-288	225	9	the	the	DET
gujaf-288	225	10	study	study	NOUN
gujaf-288	225	11	.	.	PUNCT
gujaf-288	226	1	hypothesis	hypothesis	NOUN
gujaf-288	226	2	four	four	NUM
gujaf-288	226	3	(	(	PUNCT
gujaf-288	226	4	board	board	NOUN
gujaf-288	226	5	commitment	commitment	NOUN
gujaf-288	226	6	and	and	CCONJ
gujaf-288	226	7	sustainability	sustainability	NOUN
gujaf-288	226	8	reporting	reporting	NOUN
gujaf-288	226	9	)	)	PUNCT
gujaf-288	226	10	table	table	NOUN
gujaf-288	226	11	4	4	NUM
gujaf-288	226	12	revealed	reveal	VERB
gujaf-288	226	13	that	that	SCONJ
gujaf-288	226	14	board	board	NOUN
gujaf-288	226	15	commitment	commitment	NOUN
gujaf-288	226	16	is	be	AUX
gujaf-288	226	17	a	a	DET
gujaf-288	226	18	negative	negative	ADJ
gujaf-288	226	19	and	and	CCONJ
gujaf-288	226	20	significantly	significantly	ADV
gujaf-288	226	21	connected	connect	VERB
gujaf-288	226	22	to	to	ADP
gujaf-288	226	23	sustainability	sustainability	NOUN
gujaf-288	226	24	reporting	reporting	NOUN
gujaf-288	226	25	at	at	ADP
gujaf-288	226	26	on10	on10	PROPN
gujaf-288	226	27	%	%	NOUN
gujaf-288	226	28	,	,	PUNCT
gujaf-288	226	29	as	as	SCONJ
gujaf-288	226	30	indicated	indicate	VERB
gujaf-288	226	31	by	by	ADP
gujaf-288	226	32	coefficient	coefficient	NOUN
gujaf-288	226	33	value	value	NOUN
gujaf-288	226	34	of	of	ADP
gujaf-288	226	35	0.0157	0.0157	NUM
gujaf-288	226	36	and	and	CCONJ
gujaf-288	226	37	pvalue	pvalue	NOUN
gujaf-288	226	38	of	of	ADP
gujaf-288	226	39	0.083	0.083	NUM
gujaf-288	226	40	.	.	PUNCT
gujaf-288	227	1	it	it	PRON
gujaf-288	227	2	is	be	AUX
gujaf-288	227	3	therefore	therefore	ADV
gujaf-288	227	4	,	,	PUNCT
gujaf-288	227	5	means	mean	VERB
gujaf-288	227	6	that	that	SCONJ
gujaf-288	227	7	for	for	ADP
gujaf-288	227	8	any	any	DET
gujaf-288	227	9	increase	increase	NOUN
gujaf-288	227	10	in	in	ADP
gujaf-288	227	11	the	the	DET
gujaf-288	227	12	number	number	NOUN
gujaf-288	227	13	of	of	ADP
gujaf-288	227	14	board	board	NOUN
gujaf-288	227	15	members	member	NOUN
gujaf-288	227	16	meetings	meeting	NOUN
gujaf-288	227	17	will	will	AUX
gujaf-288	227	18	lead	lead	VERB
gujaf-288	227	19	to	to	ADP
gujaf-288	227	20	reduction	reduction	NOUN
gujaf-288	227	21	in	in	ADP
gujaf-288	227	22	the	the	DET
gujaf-288	227	23	disclosure	disclosure	NOUN
gujaf-288	227	24	of	of	ADP
gujaf-288	227	25	sustainability	sustainability	NOUN
gujaf-288	227	26	reporting	reporting	NOUN
gujaf-288	227	27	by	by	ADP
gujaf-288	227	28	2	2	NUM
gujaf-288	227	29	%	%	NOUN
gujaf-288	227	30	.	.	PUNCT
gujaf-288	228	1	this	this	DET
gujaf-288	228	2	outcome	outcome	NOUN
gujaf-288	228	3	indicated	indicate	VERB
gujaf-288	228	4	that	that	SCONJ
gujaf-288	228	5	the	the	DET
gujaf-288	228	6	null	null	ADJ
gujaf-288	228	7	hypothesis	hypothesis	NOUN
gujaf-288	228	8	will	will	AUX
gujaf-288	228	9	not	not	PART
gujaf-288	228	10	be	be	AUX
gujaf-288	228	11	accepted	accept	VERB
gujaf-288	228	12	,	,	PUNCT
gujaf-288	228	13	but	but	CCONJ
gujaf-288	228	14	alternates	alternate	NOUN
gujaf-288	228	15	hypothesis	hypothesis	NOUN
gujaf-288	228	16	will	will	AUX
gujaf-288	228	17	be	be	AUX
gujaf-288	228	18	accepted	accept	VERB
gujaf-288	228	19	.	.	PUNCT
gujaf-288	229	1	but	but	CCONJ
gujaf-288	229	2	,	,	PUNCT
gujaf-288	229	3	the	the	DET
gujaf-288	229	4	outcome	outcome	NOUN
gujaf-288	229	5	of	of	ADP
gujaf-288	229	6	this	this	DET
gujaf-288	229	7	study	study	NOUN
gujaf-288	229	8	is	be	AUX
gujaf-288	229	9	in	in	ADP
gujaf-288	229	10	contrast	contrast	NOUN
gujaf-288	229	11	with	with	ADP
gujaf-288	229	12	the	the	DET
gujaf-288	229	13	view	view	NOUN
gujaf-288	229	14	of	of	ADP
gujaf-288	229	15	the	the	DET
gujaf-288	229	16	naseem	naseem	PROPN
gujaf-288	229	17	et	et	PROPN
gujaf-288	229	18	al	al	PROPN
gujaf-288	229	19	(	(	PUNCT
gujaf-288	229	20	2017	2017	NUM
gujaf-288	229	21	)	)	PUNCT
gujaf-288	229	22	and	and	CCONJ
gujaf-288	229	23	alnabsha	alnabsha	VERB
gujaf-288	229	24	et	et	PROPN
gujaf-288	229	25	al	al	PROPN
gujaf-288	229	26	(	(	PUNCT
gujaf-288	229	27	2018	2018	NUM
gujaf-288	229	28	)	)	PUNCT
gujaf-288	229	29	.	.	PUNCT
gujaf-288	230	1	thus	thus	ADV
gujaf-288	230	2	,	,	PUNCT
gujaf-288	230	3	contradicted	contradict	VERB
gujaf-288	230	4	the	the	DET
gujaf-288	230	5	underpinning	underpinning	ADJ
gujaf-288	230	6	theory	theory	NOUN
gujaf-288	230	7	of	of	ADP
gujaf-288	230	8	the	the	DET
gujaf-288	230	9	study	study	NOUN
gujaf-288	230	10	.	.	PUNCT
gujaf-288	231	1	5	5	X
gujaf-288	231	2	.	.	X
gujaf-288	231	3	conclusion	conclusion	NOUN
gujaf-288	231	4	and	and	CCONJ
gujaf-288	231	5	recommendation	recommendation	VERB
gujaf-288	231	6	the	the	DET
gujaf-288	231	7	paper	paper	NOUN
gujaf-288	231	8	examined	examine	VERB
gujaf-288	231	9	the	the	DET
gujaf-288	231	10	effect	effect	NOUN
gujaf-288	231	11	of	of	ADP
gujaf-288	231	12	board	board	NOUN
gujaf-288	231	13	attributes	attribute	VERB
gujaf-288	231	14	on	on	ADP
gujaf-288	231	15	sustainability	sustainability	NOUN
gujaf-288	231	16	reporting	reporting	NOUN
gujaf-288	231	17	of	of	ADP
gujaf-288	231	18	listed	list	VERB
gujaf-288	231	19	nigerian	nigerian	ADJ
gujaf-288	231	20	firms	firm	NOUN
gujaf-288	231	21	.	.	PUNCT
gujaf-288	232	1	therefore	therefore	ADV
gujaf-288	232	2	,	,	PUNCT
gujaf-288	232	3	it	it	PRON
gujaf-288	232	4	was	be	AUX
gujaf-288	232	5	found	find	VERB
gujaf-288	232	6	that	that	SCONJ
gujaf-288	232	7	the	the	DET
gujaf-288	232	8	board	board	NOUN
gujaf-288	232	9	attributes	attribute	VERB
gujaf-288	232	10	(	(	PUNCT
gujaf-288	232	11	size	size	NOUN
gujaf-288	232	12	,	,	PUNCT
gujaf-288	232	13	gender	gender	NOUN
gujaf-288	232	14	,	,	PUNCT
gujaf-288	232	15	independent	independent	ADJ
gujaf-288	232	16	and	and	CCONJ
gujaf-288	232	17	commitments	commitment	NOUN
gujaf-288	232	18	)	)	PUNCT
gujaf-288	232	19	were	be	AUX
gujaf-288	232	20	termed	term	VERB
gujaf-288	232	21	as	as	ADP
gujaf-288	232	22	good	good	ADJ
gujaf-288	232	23	determinants	determinant	NOUN
gujaf-288	232	24	of	of	ADP
gujaf-288	232	25	sustainability	sustainability	NOUN
gujaf-288	232	26	.	.	PUNCT
gujaf-288	233	1	therefore	therefore	ADV
gujaf-288	233	2	,	,	PUNCT
gujaf-288	233	3	board	board	NOUN
gujaf-288	233	4	size	size	NOUN
gujaf-288	233	5	,	,	PUNCT
gujaf-288	233	6	gender	gender	NOUN
gujaf-288	233	7	and	and	CCONJ
gujaf-288	233	8	independent	independent	ADJ
gujaf-288	233	9	influence	influence	NOUN
gujaf-288	233	10	sustainability	sustainability	NOUN
gujaf-288	233	11	reporting	report	VERB
gujaf-288	233	12	positively	positively	ADV
gujaf-288	233	13	,	,	PUNCT
gujaf-288	233	14	while	while	SCONJ
gujaf-288	233	15	,	,	PUNCT
gujaf-288	233	16	board	board	NOUN
gujaf-288	233	17	commitment	commitment	NOUN
gujaf-288	233	18	influence	influence	NOUN
gujaf-288	233	19	sustainability	sustainability	NOUN
gujaf-288	233	20	reporting	report	VERB
gujaf-288	233	21	negatively	negatively	ADV
gujaf-288	233	22	.	.	PUNCT
gujaf-288	234	1	meanwhile	meanwhile	ADV
gujaf-288	234	2	,	,	PUNCT
gujaf-288	234	3	the	the	DET
gujaf-288	234	4	board	board	NOUN
gujaf-288	234	5	and	and	CCONJ
gujaf-288	234	6	the	the	DET
gujaf-288	234	7	management	management	NOUN
gujaf-288	234	8	of	of	ADP
gujaf-288	234	9	the	the	DET
gujaf-288	234	10	listed	list	VERB
gujaf-288	234	11	firms	firm	NOUN
gujaf-288	234	12	in	in	ADP
gujaf-288	234	13	nigeria	nigeria	PROPN
gujaf-288	234	14	should	should	AUX
gujaf-288	234	15	consider	consider	VERB
gujaf-288	234	16	board	board	NOUN
gujaf-288	234	17	size	size	NOUN
gujaf-288	234	18	,	,	PUNCT
gujaf-288	234	19	board	board	NOUN
gujaf-288	234	20	gender	gender	NOUN
gujaf-288	234	21	and	and	CCONJ
gujaf-288	234	22	board	board	NOUN
gujaf-288	234	23	independent	independent	ADJ
gujaf-288	234	24	as	as	ADP
gujaf-288	234	25	essential	essential	ADJ
gujaf-288	234	26	determinants	determinant	NOUN
gujaf-288	234	27	of	of	ADP
gujaf-288	234	28	corporate	corporate	ADJ
gujaf-288	234	29	sustainability	sustainability	NOUN
gujaf-288	234	30	reporting	reporting	NOUN
gujaf-288	234	31	,	,	PUNCT
gujaf-288	234	32	which	which	PRON
gujaf-288	234	33	provides	provide	VERB
gujaf-288	234	34	opportunity	opportunity	NOUN
gujaf-288	234	35	for	for	ADP
gujaf-288	234	36	transparency	transparency	NOUN
gujaf-288	234	37	and	and	CCONJ
gujaf-288	234	38	effective	effective	ADJ
gujaf-288	234	39	risk	risk	NOUN
gujaf-288	234	40	and	and	CCONJ
gujaf-288	234	41	financial	financial	ADJ
gujaf-288	234	42	management	management	NOUN
gujaf-288	234	43	of	of	ADP
gujaf-288	234	44	the	the	DET
gujaf-288	234	45	organization	organization	NOUN
gujaf-288	234	46	,	,	PUNCT
gujaf-288	234	47	so	so	SCONJ
gujaf-288	234	48	as	as	SCONJ
gujaf-288	234	49	to	to	PART
gujaf-288	234	50	increase	increase	VERB
gujaf-288	234	51	investors	investor	NOUN
gujaf-288	234	52	’	'	PUNCT
gujaf-288	234	53	confidence	confidence	NOUN
gujaf-288	234	54	as	as	ADV
gujaf-288	234	55	well	well	ADV
gujaf-288	234	56	as	as	ADP
gujaf-288	234	57	other	other	ADJ
gujaf-288	234	58	stakeholders	stakeholder	NOUN
gujaf-288	234	59	.	.	PUNCT
gujaf-288	235	1	hence	hence	ADV
gujaf-288	235	2	,	,	PUNCT
gujaf-288	235	3	the	the	DET
gujaf-288	235	4	following	follow	VERB
gujaf-288	235	5	recommendations	recommendation	NOUN
gujaf-288	235	6	were	be	AUX
gujaf-288	235	7	made	make	VERB
gujaf-288	235	8	:	:	PUNCT
gujaf-288	235	9	i.	i.	NOUN
gujaf-288	235	10	the	the	DET
gujaf-288	235	11	management	management	NOUN
gujaf-288	235	12	of	of	ADP
gujaf-288	235	13	the	the	DET
gujaf-288	235	14	nigerian	nigerian	ADJ
gujaf-288	235	15	listed	list	VERB
gujaf-288	235	16	firms	firm	NOUN
gujaf-288	235	17	should	should	AUX
gujaf-288	235	18	consider	consider	VERB
gujaf-288	235	19	large	large	ADJ
gujaf-288	235	20	or	or	CCONJ
gujaf-288	235	21	diverse	diverse	ADJ
gujaf-288	235	22	boards	board	NOUN
gujaf-288	235	23	members	member	NOUN
gujaf-288	235	24	as	as	ADP
gujaf-288	235	25	an	an	DET
gujaf-288	235	26	opportunity	opportunity	NOUN
gujaf-288	235	27	to	to	PART
gujaf-288	235	28	encourage	encourage	VERB
gujaf-288	235	29	sustainability	sustainability	NOUN
gujaf-288	235	30	reporting	reporting	NOUN
gujaf-288	235	31	in	in	ADP
gujaf-288	235	32	their	their	PRON
gujaf-288	235	33	organization	organization	NOUN
gujaf-288	235	34	as	as	SCONJ
gujaf-288	235	35	the	the	DET
gujaf-288	235	36	large	large	ADJ
gujaf-288	235	37	or	or	CCONJ
gujaf-288	235	38	diverse	diverse	ADJ
gujaf-288	235	39	boards	board	NOUN
gujaf-288	235	40	comprise	comprise	VERB
gujaf-288	235	41	of	of	ADP
gujaf-288	235	42	experienced	experienced	ADJ
gujaf-288	235	43	and	and	CCONJ
gujaf-288	235	44	knowledgeable	knowledgeable	ADJ
gujaf-288	235	45	people	people	NOUN
gujaf-288	235	46	easily	easily	ADV
gujaf-288	235	47	make	make	VERB
gujaf-288	235	48	effective	effective	ADJ
gujaf-288	235	49	decision	decision	NOUN
gujaf-288	235	50	,	,	PUNCT
gujaf-288	235	51	as	as	ADV
gujaf-288	235	52	far	far	ADV
gujaf-288	235	53	as	as	SCONJ
gujaf-288	235	54	all	all	DET
gujaf-288	235	55	sustainability	sustainability	NOUN
gujaf-288	235	56	related	relate	VERB
gujaf-288	235	57	matters	matter	NOUN
gujaf-288	235	58	are	be	AUX
gujaf-288	235	59	concern	concern	NOUN
gujaf-288	235	60	.	.	PUNCT
gujaf-288	236	1	ii	ii	PROPN
gujaf-288	236	2	.	.	PUNCT
gujaf-288	237	1	the	the	DET
gujaf-288	237	2	management	management	NOUN
gujaf-288	237	3	should	should	AUX
gujaf-288	237	4	consider	consider	VERB
gujaf-288	237	5	the	the	DET
gujaf-288	237	6	presence	presence	NOUN
gujaf-288	237	7	of	of	ADP
gujaf-288	237	8	women	woman	NOUN
gujaf-288	237	9	in	in	ADP
gujaf-288	237	10	the	the	DET
gujaf-288	237	11	board	board	NOUN
gujaf-288	237	12	as	as	ADP
gujaf-288	237	13	another	another	DET
gujaf-288	237	14	means	mean	NOUN
gujaf-288	237	15	for	for	ADP
gujaf-288	237	16	influencing	influence	VERB
gujaf-288	237	17	the	the	DET
gujaf-288	237	18	organization	organization	NOUN
gujaf-288	237	19	to	to	PART
gujaf-288	237	20	present	present	VERB
gujaf-288	237	21	a	a	DET
gujaf-288	237	22	comprehensive	comprehensive	ADJ
gujaf-288	237	23	financial	financial	ADJ
gujaf-288	237	24	report	report	NOUN
gujaf-288	237	25	on	on	ADP
gujaf-288	237	26	the	the	DET
gujaf-288	237	27	qualitative	qualitative	ADJ
gujaf-288	237	28	and	and	CCONJ
gujaf-288	237	29	quantitative	quantitative	ADJ
gujaf-288	237	30	information	information	NOUN
gujaf-288	237	31	about	about	ADP
gujaf-288	237	32	the	the	DET
gujaf-288	237	33	social	social	ADJ
gujaf-288	237	34	,	,	PUNCT
gujaf-288	237	35	environmental	environmental	ADJ
gujaf-288	237	36	and	and	CCONJ
gujaf-288	237	37	economic	economic	ADJ
gujaf-288	237	38	activities	activity	NOUN
gujaf-288	237	39	of	of	ADP
gujaf-288	237	40	their	their	PRON
gujaf-288	237	41	business	business	NOUN
gujaf-288	237	42	to	to	ADP
gujaf-288	237	43	their	their	PRON
gujaf-288	237	44	respective	respective	ADJ
gujaf-288	237	45	stakeholders	stakeholder	NOUN
gujaf-288	237	46	.	.	PUNCT
gujaf-288	238	1	in	in	ADP
gujaf-288	238	2	that	that	DET
gujaf-288	238	3	regard	regard	NOUN
gujaf-288	238	4	,	,	PUNCT
gujaf-288	238	5	the	the	DET
gujaf-288	238	6	presence	presence	NOUN
gujaf-288	238	7	of	of	ADP
gujaf-288	238	8	the	the	DET
gujaf-288	238	9	women	woman	NOUN
gujaf-288	238	10	provide	provide	VERB
gujaf-288	238	11	gusau	gusau	ADJ
gujaf-288	238	12	journal	journal	NOUN
gujaf-288	238	13	of	of	ADP
gujaf-288	238	14	accounting	accounting	NOUN
gujaf-288	238	15	and	and	CCONJ
gujaf-288	238	16	finance	finance	NOUN
gujaf-288	238	17	,	,	PUNCT
gujaf-288	238	18	vol	vol	NOUN
gujaf-288	238	19	.	.	PROPN
gujaf-288	238	20	5	5	NUM
gujaf-288	238	21	,	,	PUNCT
gujaf-288	238	22	issue	issue	NOUN
gujaf-288	238	23	1	1	NUM
gujaf-288	238	24	,	,	PUNCT
gujaf-288	238	25	april	april	PROPN
gujaf-288	238	26	,	,	PUNCT
gujaf-288	238	27	2024	2024	NUM
gujaf-288	238	28	327	327	NUM
gujaf-288	238	29	opportunity	opportunity	NOUN
gujaf-288	238	30	to	to	PART
gujaf-288	238	31	improve	improve	VERB
gujaf-288	238	32	their	their	PRON
gujaf-288	238	33	sustainability	sustainability	NOUN
gujaf-288	238	34	reporting	reporting	NOUN
gujaf-288	238	35	as	as	SCONJ
gujaf-288	238	36	most	most	ADJ
gujaf-288	238	37	women	woman	NOUN
gujaf-288	238	38	are	be	AUX
gujaf-288	238	39	accustomed	accustomed	ADJ
gujaf-288	238	40	to	to	ADP
gujaf-288	238	41	social	social	ADJ
gujaf-288	238	42	and	and	CCONJ
gujaf-288	238	43	environmental	environmental	ADJ
gujaf-288	238	44	related	relate	VERB
gujaf-288	238	45	issues	issue	NOUN
gujaf-288	238	46	.	.	PUNCT
gujaf-288	239	1	iii	iii	X
gujaf-288	239	2	.	.	PUNCT
gujaf-288	240	1	the	the	DET
gujaf-288	240	2	management	management	NOUN
gujaf-288	240	3	should	should	AUX
gujaf-288	240	4	consider	consider	VERB
gujaf-288	240	5	their	their	PRON
gujaf-288	240	6	board	board	NOUN
gujaf-288	240	7	non	non	ADJ
gujaf-288	240	8	-	-	ADJ
gujaf-288	240	9	executive	executive	ADJ
gujaf-288	240	10	members	member	NOUN
gujaf-288	240	11	as	as	ADP
gujaf-288	240	12	promoters	promoter	NOUN
gujaf-288	240	13	of	of	ADP
gujaf-288	240	14	sustainability	sustainability	NOUN
gujaf-288	240	15	reporting	reporting	NOUN
gujaf-288	240	16	practice	practice	NOUN
gujaf-288	240	17	in	in	ADP
gujaf-288	240	18	their	their	PRON
gujaf-288	240	19	organizations	organization	NOUN
gujaf-288	240	20	,	,	PUNCT
gujaf-288	240	21	as	as	SCONJ
gujaf-288	240	22	they	they	PRON
gujaf-288	240	23	are	be	AUX
gujaf-288	240	24	working	work	VERB
gujaf-288	240	25	towards	towards	ADP
gujaf-288	240	26	building	build	VERB
gujaf-288	240	27	the	the	DET
gujaf-288	240	28	confidence	confidence	NOUN
gujaf-288	240	29	of	of	ADP
gujaf-288	240	30	the	the	DET
gujaf-288	240	31	investors	investor	NOUN
gujaf-288	240	32	on	on	ADP
gujaf-288	240	33	the	the	DET
gujaf-288	240	34	general	general	ADJ
gujaf-288	240	35	activities	activity	NOUN
gujaf-288	240	36	of	of	ADP
gujaf-288	240	37	the	the	DET
gujaf-288	240	38	organization	organization	NOUN
gujaf-288	240	39	and	and	CCONJ
gujaf-288	240	40	to	to	PART
gujaf-288	240	41	also	also	ADV
gujaf-288	240	42	ensure	ensure	VERB
gujaf-288	240	43	relevant	relevant	ADJ
gujaf-288	240	44	and	and	CCONJ
gujaf-288	240	45	accurate	accurate	ADJ
gujaf-288	240	46	information	information	NOUN
gujaf-288	240	47	are	be	AUX
gujaf-288	240	48	presented	present	VERB
gujaf-288	240	49	to	to	ADP
gujaf-288	240	50	the	the	DET
gujaf-288	240	51	stake	stake	NOUN
gujaf-288	240	52	holders	holder	NOUN
gujaf-288	240	53	.	.	PUNCT
gujaf-288	241	1	references	reference	NOUN
gujaf-288	241	2	adewuyi	adewuyi	PROPN
gujaf-288	241	3	,	,	PUNCT
gujaf-288	241	4	a.	a.	NOUN
gujaf-288	241	5	o.	o.	PROPN
gujaf-288	241	6	,	,	PUNCT
gujaf-288	241	7	&	&	CCONJ
gujaf-288	241	8	olowookere	olowookere	ADV
gujaf-288	241	9	,	,	PUNCT
gujaf-288	241	10	a.	a.	PROPN
gujaf-288	241	11	e.	e.	PROPN
gujaf-288	241	12	(	(	PUNCT
gujaf-288	241	13	2010	2010	NUM
gujaf-288	241	14	)	)	PUNCT
gujaf-288	241	15	.	.	PUNCT
gujaf-288	242	1	csr	csr	NOUN
gujaf-288	242	2	and	and	CCONJ
gujaf-288	242	3	sustainable	sustainable	ADJ
gujaf-288	242	4	community	community	NOUN
gujaf-288	242	5	development	development	NOUN
gujaf-288	242	6	in	in	ADP
gujaf-288	242	7	nigeria	nigeria	PROPN
gujaf-288	242	8	:	:	PUNCT
gujaf-288	242	9	wapco	wapco	ADJ
gujaf-288	242	10	,	,	PUNCT
gujaf-288	242	11	a	a	DET
gujaf-288	242	12	case	case	NOUN
gujaf-288	242	13	from	from	ADP
gujaf-288	242	14	the	the	DET
gujaf-288	242	15	cement	cement	NOUN
gujaf-288	242	16	industry	industry	NOUN
gujaf-288	242	17	.	.	PUNCT
gujaf-288	243	1	social	social	ADJ
gujaf-288	243	2	responsibility	responsibility	NOUN
gujaf-288	243	3	,	,	PUNCT
gujaf-288	243	4	6	6	NUM
gujaf-288	243	5	,	,	PUNCT
gujaf-288	243	6	522–535	522–535	NUM
gujaf-288	243	7	.	.	PUNCT
gujaf-288	244	1	adeyemi	adeyemi	ADV
gujaf-288	244	2	,	,	PUNCT
gujaf-288	244	3	s.	s.	PROPN
gujaf-288	244	4	b.	b.	PROPN
gujaf-288	244	5	,	,	PUNCT
gujaf-288	244	6	&	&	CCONJ
gujaf-288	244	7	fagbemi	fagbemi	PROPN
gujaf-288	244	8	,	,	PUNCT
gujaf-288	244	9	t.	t.	PROPN
gujaf-288	244	10	o.	o.	PROPN
gujaf-288	244	11	(	(	PUNCT
gujaf-288	244	12	2010	2010	NUM
gujaf-288	244	13	)	)	PUNCT
gujaf-288	244	14	.	.	PUNCT
gujaf-288	245	1	audit	audit	NOUN
gujaf-288	245	2	quality	quality	NOUN
gujaf-288	245	3	,	,	PUNCT
gujaf-288	245	4	corporate	corporate	ADJ
gujaf-288	245	5	governance	governance	NOUN
gujaf-288	245	6	and	and	CCONJ
gujaf-288	245	7	firm	firm	ADJ
gujaf-288	245	8	characteristics	characteristic	NOUN
gujaf-288	245	9	in	in	ADP
gujaf-288	245	10	nigeria	nigeria	PROPN
gujaf-288	245	11	.	.	PUNCT
gujaf-288	246	1	international	international	ADJ
gujaf-288	246	2	journal	journal	PROPN
gujaf-288	246	3	of	of	ADP
gujaf-288	246	4	business	business	NOUN
gujaf-288	246	5	and	and	CCONJ
gujaf-288	246	6	management	management	NOUN
gujaf-288	246	7	,	,	PUNCT
gujaf-288	246	8	5	5	NUM
gujaf-288	246	9	,	,	PUNCT
gujaf-288	246	10	169–179	169–179	NUM
gujaf-288	246	11	.	.	PUNCT
gujaf-288	247	1	akhtar	akhtar	PROPN
gujaf-288	247	2	,	,	PUNCT
gujaf-288	247	3	n.	n.	NOUN
gujaf-288	247	4	,	,	PUNCT
gujaf-288	247	5	bano	bano	PROPN
gujaf-288	247	6	,	,	PUNCT
gujaf-288	247	7	m.	m.	NOUN
gujaf-288	247	8	,	,	PUNCT
gujaf-288	247	9	bano	bano	PROPN
gujaf-288	247	10	,	,	PUNCT
gujaf-288	247	11	s.	s.	PROPN
gujaf-288	247	12	,	,	PUNCT
gujaf-288	247	13	zia	zia	PROPN
gujaf-288	247	14	,	,	PUNCT
gujaf-288	247	15	h.	h.	PROPN
gujaf-288	247	16	t.	t.	PROPN
gujaf-288	247	17	,	,	PUNCT
gujaf-288	247	18	&	&	CCONJ
gujaf-288	247	19	jameel	jameel	PROPN
gujaf-288	247	20	,	,	PUNCT
gujaf-288	247	21	n.	n.	PROPN
gujaf-288	247	22	(	(	PUNCT
gujaf-288	247	23	2016	2016	NUM
gujaf-288	247	24	)	)	PUNCT
gujaf-288	247	25	.	.	PUNCT
gujaf-288	248	1	capital	capital	NOUN
gujaf-288	248	2	structure	structure	NOUN
gujaf-288	248	3	impact	impact	NOUN
gujaf-288	248	4	on	on	ADP
gujaf-288	248	5	banking	banking	NOUN
gujaf-288	248	6	sector	sector	NOUN
gujaf-288	248	7	performance	performance	NOUN
gujaf-288	248	8	in	in	ADP
gujaf-288	248	9	pakistan	pakistan	PROPN
gujaf-288	248	10	.	.	PUNCT
gujaf-288	249	1	international	international	ADJ
gujaf-288	249	2	review	review	NOUN
gujaf-288	249	3	of	of	ADP
gujaf-288	249	4	management	management	NOUN
gujaf-288	249	5	and	and	CCONJ
gujaf-288	249	6	business	business	NOUN
gujaf-288	249	7	research	research	NOUN
gujaf-288	249	8	,	,	PUNCT
gujaf-288	249	9	5(2	5(2	NUM
gujaf-288	249	10	)	)	PUNCT
gujaf-288	249	11	,	,	PUNCT
gujaf-288	249	12	1–17	1–17	PROPN
gujaf-288	249	13	.	.	PUNCT
gujaf-288	250	1	aksoy	aksoy	PROPN
gujaf-288	250	2	,	,	PUNCT
gujaf-288	250	3	m.	m.	NOUN
gujaf-288	250	4	,	,	PUNCT
gujaf-288	250	5	yilmaz	yilmaz	PROPN
gujaf-288	250	6	,	,	PUNCT
gujaf-288	250	7	m.	m.	PROPN
gujaf-288	250	8	k.	k.	PROPN
gujaf-288	250	9	,	,	PUNCT
gujaf-288	250	10	tatoglu	tatoglu	PROPN
gujaf-288	250	11	,	,	PUNCT
gujaf-288	250	12	e.	e.	PROPN
gujaf-288	250	13	,	,	PUNCT
gujaf-288	250	14	&	&	CCONJ
gujaf-288	250	15	basar	basar	PROPN
gujaf-288	250	16	,	,	PUNCT
gujaf-288	250	17	m.	m.	NOUN
gujaf-288	250	18	(	(	PUNCT
gujaf-288	250	19	2020	2020	NUM
gujaf-288	250	20	)	)	PUNCT
gujaf-288	250	21	.	.	PUNCT
gujaf-288	251	1	antecedents	antecedent	NOUN
gujaf-288	251	2	of	of	ADP
gujaf-288	251	3	corporate	corporate	ADJ
gujaf-288	251	4	sustainability	sustainability	NOUN
gujaf-288	251	5	performance	performance	NOUN
gujaf-288	251	6	in	in	ADP
gujaf-288	251	7	turkey	turkey	PROPN
gujaf-288	251	8	:	:	PUNCT
gujaf-288	251	9	the	the	DET
gujaf-288	251	10	effects	effect	NOUN
gujaf-288	251	11	of	of	ADP
gujaf-288	251	12	ownership	ownership	NOUN
gujaf-288	251	13	structure	structure	NOUN
gujaf-288	251	14	and	and	CCONJ
gujaf-288	251	15	board	board	NOUN
gujaf-288	251	16	attributes	attribute	NOUN
gujaf-288	251	17	on	on	ADP
gujaf-288	251	18	non	non	ADJ
gujaf-288	251	19	-	-	ADJ
gujaf-288	251	20	financial	financial	ADJ
gujaf-288	251	21	companies	company	NOUN
gujaf-288	251	22	.	.	PUNCT
gujaf-288	252	1	journal	journal	NOUN
gujaf-288	252	2	of	of	ADP
gujaf-288	252	3	cleaner	clean	ADJ
gujaf-288	252	4	production	production	NOUN
gujaf-288	252	5	,	,	PUNCT
gujaf-288	252	6	1(11	1(11	NUM
gujaf-288	252	7	)	)	PUNCT
gujaf-288	252	8	,	,	PUNCT
gujaf-288	252	9	276	276	NUM
gujaf-288	252	10	.	.	PUNCT
gujaf-288	253	1	https://doi.org/doi	https://doi.org/doi	NOUN
gujaf-288	253	2	:	:	PUNCT
gujaf-288	253	3	10.1016	10.1016	NUM
gujaf-288	253	4	/	/	SYM
gujaf-288	253	5	j.jclepro.2020.124284	j.jclepro.2020.124284	PROPN
gujaf-288	253	6	al	al	PROPN
gujaf-288	253	7	,	,	PUNCT
gujaf-288	253	8	b.	b.	PROPN
gujaf-288	253	9	et	et	PROPN
gujaf-288	253	10	.	.	PUNCT
gujaf-288	254	1	(	(	PUNCT
gujaf-288	254	2	2019	2019	NUM
gujaf-288	254	3	)	)	PUNCT
gujaf-288	254	4	.	.	PUNCT
gujaf-288	255	1	a	a	DET
gujaf-288	255	2	study	study	NOUN
gujaf-288	255	3	of	of	ADP
gujaf-288	255	4	determinant	determinant	ADJ
gujaf-288	255	5	of	of	ADP
gujaf-288	255	6	environmental	environmental	ADJ
gujaf-288	255	7	disclosure	disclosure	NOUN
gujaf-288	255	8	quality	quality	NOUN
gujaf-288	255	9	:	:	PUNCT
gujaf-288	255	10	evidence	evidence	NOUN
gujaf-288	255	11	from	from	ADP
gujaf-288	255	12	french	french	ADJ
gujaf-288	255	13	listed	list	VERB
gujaf-288	255	14	company	company	NOUN
gujaf-288	255	15	.	.	PUNCT
gujaf-288	256	1	journal	journal	PROPN
gujaf-288	256	2	of	of	ADP
gujaf-288	256	3	management	management	NOUN
gujaf-288	256	4	and	and	CCONJ
gujaf-288	256	5	government	government	NOUN
gujaf-288	256	6	,	,	PUNCT
gujaf-288	256	7	23	23	NUM
gujaf-288	256	8	,	,	PUNCT
gujaf-288	256	9	939–971	939–971	NUM
gujaf-288	256	10	.	.	PUNCT
gujaf-288	257	1	alnabsha	alnabsha	PROPN
gujaf-288	257	2	,	,	PUNCT
gujaf-288	257	3	a.	a.	PROPN
gujaf-288	257	4	,	,	PUNCT
gujaf-288	257	5	h.	h.	PROPN
gujaf-288	257	6	a.	a.	PROPN
gujaf-288	257	7	abdou	abdou	PROPN
gujaf-288	257	8	,	,	PUNCT
gujaf-288	257	9	c.	c.	PROPN
gujaf-288	257	10	g.	g.	PROPN
gujaf-288	257	11	ntim	ntim	PROPN
gujaf-288	257	12	,	,	PUNCT
gujaf-288	257	13	&	&	CCONJ
gujaf-288	257	14	a.	a.	PROPN
gujaf-288	257	15	a.	a.	PROPN
gujaf-288	257	16	e.	e.	PROPN
gujaf-288	257	17	(	(	PUNCT
gujaf-288	257	18	2018	2018	NUM
gujaf-288	257	19	)	)	PUNCT
gujaf-288	257	20	.	.	PUNCT
gujaf-288	258	1	corporate	corporate	ADJ
gujaf-288	258	2	boards	board	NOUN
gujaf-288	258	3	,	,	PUNCT
gujaf-288	258	4	ownership	ownership	NOUN
gujaf-288	258	5	structures	structure	NOUN
gujaf-288	258	6	and	and	CCONJ
gujaf-288	258	7	corporate	corporate	ADJ
gujaf-288	258	8	disclosures	disclosure	NOUN
gujaf-288	258	9	.	.	PUNCT
gujaf-288	259	1	journal	journal	NOUN
gujaf-288	259	2	of	of	ADP
gujaf-288	259	3	applied	apply	VERB
gujaf-288	259	4	accounting	accounting	NOUN
gujaf-288	259	5	research	research	NOUN
gujaf-288	259	6	,	,	PUNCT
gujaf-288	259	7	19(1	19(1	NUM
gujaf-288	259	8	)	)	PUNCT
gujaf-288	259	9	,	,	PUNCT
gujaf-288	259	10	20–41	20–41	NUM
gujaf-288	259	11	.	.	PUNCT
gujaf-288	260	1	alotaibi	alotaibi	PROPN
gujaf-288	260	2	,	,	PUNCT
gujaf-288	260	3	k.	k.	PROPN
gujaf-288	260	4	o.	o.	PROPN
gujaf-288	260	5	,	,	PUNCT
gujaf-288	260	6	&	&	CCONJ
gujaf-288	260	7	k.	k.	PROPN
gujaf-288	260	8	h.	h.	PROPN
gujaf-288	260	9	(	(	PUNCT
gujaf-288	260	10	2016	2016	NUM
gujaf-288	260	11	)	)	PUNCT
gujaf-288	260	12	.	.	PUNCT
gujaf-288	261	1	determinants	determinant	NOUN
gujaf-288	261	2	of	of	ADP
gujaf-288	261	3	csr	csr	NOUN
gujaf-288	261	4	disclosure	disclosure	NOUN
gujaf-288	261	5	quantity	quantity	NOUN
gujaf-288	261	6	and	and	CCONJ
gujaf-288	261	7	quality	quality	NOUN
gujaf-288	261	8	:	:	PUNCT
gujaf-288	261	9	evidence	evidence	NOUN
gujaf-288	261	10	from	from	ADP
gujaf-288	261	11	non	non	ADJ
gujaf-288	261	12	-	-	ADJ
gujaf-288	261	13	financial	financial	ADJ
gujaf-288	261	14	listed	list	VERB
gujaf-288	261	15	firms	firm	NOUN
gujaf-288	261	16	in	in	ADP
gujaf-288	261	17	saudi	saudi	PROPN
gujaf-288	261	18	arabia	arabia	PROPN
gujaf-288	261	19	.	.	PUNCT
gujaf-288	262	1	international	international	ADJ
gujaf-288	262	2	journal	journal	PROPN
gujaf-288	262	3	of	of	ADP
gujaf-288	262	4	disclosure	disclosure	NOUN
gujaf-288	262	5	and	and	CCONJ
gujaf-288	262	6	governance	governance	NOUN
gujaf-288	262	7	,	,	PUNCT
gujaf-288	262	8	13(4	13(4	NUM
gujaf-288	262	9	)	)	PUNCT
gujaf-288	262	10	,	,	PUNCT
gujaf-288	262	11	364–393	364–393	NUM
gujaf-288	262	12	.	.	PUNCT
gujaf-288	263	1	amran	amran	PROPN
gujaf-288	263	2	,	,	PUNCT
gujaf-288	263	3	a.	a.	PROPN
gujaf-288	263	4	,	,	PUNCT
gujaf-288	263	5	lee	lee	PROPN
gujaf-288	263	6	,	,	PUNCT
gujaf-288	263	7	s.p	s.p	PROPN
gujaf-288	263	8	.	.	PROPN
gujaf-288	263	9	and	and	CCONJ
gujaf-288	263	10	devi	devi	PROPN
gujaf-288	263	11	,	,	PUNCT
gujaf-288	263	12	s.	s.	PROPN
gujaf-288	263	13	s.	s.	PROPN
gujaf-288	263	14	(	(	PUNCT
gujaf-288	263	15	2014	2014	NUM
gujaf-288	263	16	)	)	PUNCT
gujaf-288	263	17	.	.	PUNCT
gujaf-288	264	1	the	the	DET
gujaf-288	264	2	influence	influence	NOUN
gujaf-288	264	3	of	of	ADP
gujaf-288	264	4	governance	governance	NOUN
gujaf-288	264	5	structure	structure	NOUN
gujaf-288	264	6	and	and	CCONJ
gujaf-288	264	7	strategic	strategic	ADJ
gujaf-288	264	8	corporate	corporate	ADJ
gujaf-288	264	9	social	social	ADJ
gujaf-288	264	10	responsibility	responsibility	NOUN
gujaf-288	264	11	toward	toward	ADP
gujaf-288	264	12	sustainability	sustainability	NOUN
gujaf-288	264	13	reporting	report	VERB
gujaf-288	264	14	quality	quality	NOUN
gujaf-288	264	15	.	.	PUNCT
gujaf-288	265	1	business	business	NOUN
gujaf-288	265	2	strategy	strategy	NOUN
gujaf-288	265	3	and	and	CCONJ
gujaf-288	265	4	the	the	DET
gujaf-288	265	5	environment	environment	NOUN
gujaf-288	265	6	,	,	PUNCT
gujaf-288	265	7	23(4	23(4	NOUN
gujaf-288	265	8	)	)	PUNCT
gujaf-288	265	9	,	,	PUNCT
gujaf-288	265	10	217–235	217–235	NUM
gujaf-288	265	11	.	.	PUNCT
gujaf-288	266	1	asuquo	asuquo	NOUN
gujaf-288	266	2	,	,	PUNCT
gujaf-288	266	3	a.	a.	NOUN
gujaf-288	266	4	i.	i.	PROPN
gujaf-288	266	5	(	(	PUNCT
gujaf-288	266	6	2012	2012	NUM
gujaf-288	266	7	)	)	PUNCT
gujaf-288	266	8	.	.	PUNCT
gujaf-288	267	1	environmental	environmental	ADJ
gujaf-288	267	2	friendly	friendly	ADJ
gujaf-288	267	3	policies	policy	NOUN
gujaf-288	267	4	and	and	CCONJ
gujaf-288	267	5	their	their	PRON
gujaf-288	267	6	financial	financial	ADJ
gujaf-288	267	7	effects	effect	NOUN
gujaf-288	267	8	on	on	ADP
gujaf-288	267	9	corporate	corporate	ADJ
gujaf-288	267	10	performance	performance	NOUN
gujaf-288	267	11	of	of	ADP
gujaf-288	267	12	selected	select	VERB
gujaf-288	267	13	oil	oil	NOUN
gujaf-288	267	14	and	and	CCONJ
gujaf-288	267	15	gas	gas	NOUN
gujaf-288	267	16	companies	company	NOUN
gujaf-288	267	17	in	in	ADP
gujaf-288	267	18	niger	niger	NOUN
gujaf-288	267	19	delta	delta	NOUN
gujaf-288	267	20	gusau	gusau	PROPN
gujaf-288	267	21	journal	journal	PROPN
gujaf-288	267	22	of	of	ADP
gujaf-288	267	23	accounting	accounting	NOUN
gujaf-288	267	24	and	and	CCONJ
gujaf-288	267	25	finance	finance	NOUN
gujaf-288	267	26	,	,	PUNCT
gujaf-288	267	27	vol	vol	NOUN
gujaf-288	267	28	.	.	PROPN
gujaf-288	267	29	5	5	NUM
gujaf-288	267	30	,	,	PUNCT
gujaf-288	267	31	issue	issue	NOUN
gujaf-288	267	32	1	1	NUM
gujaf-288	267	33	,	,	PUNCT
gujaf-288	267	34	april	april	PROPN
gujaf-288	267	35	,	,	PUNCT
gujaf-288	267	36	2024	2024	NUM
gujaf-288	267	37	328	328	NUM
gujaf-288	267	38	region	region	NOUN
gujaf-288	267	39	of	of	ADP
gujaf-288	267	40	nigeria	nigeria	PROPN
gujaf-288	267	41	.	.	PUNCT
gujaf-288	268	1	american	american	PROPN
gujaf-288	268	2	international	international	PROPN
gujaf-288	268	3	journal	journal	PROPN
gujaf-288	268	4	of	of	ADP
gujaf-288	268	5	contemporary	contemporary	ADJ
gujaf-288	268	6	research	research	NOUN
gujaf-288	268	7	,	,	PUNCT
gujaf-288	268	8	2(1	2(1	NUM
gujaf-288	268	9	)	)	PUNCT
gujaf-288	268	10	,	,	PUNCT
gujaf-288	268	11	1–173	1–173	X
gujaf-288	268	12	.	.	PUNCT
gujaf-288	268	13	bear	bear	PROPN
gujaf-288	268	14	,	,	PUNCT
gujaf-288	268	15	e.	e.	PROPN
gujaf-288	268	16	s	s	PROPN
gujaf-288	268	17	,	,	PUNCT
gujaf-288	268	18	rahman	rahman	PROPN
gujaf-288	268	19	,	,	PUNCT
gujaf-288	268	20	n.	n.	PROPN
gujaf-288	268	21	(	(	PUNCT
gujaf-288	268	22	2010	2010	NUM
gujaf-288	268	23	)	)	PUNCT
gujaf-288	268	24	.	.	PUNCT
gujaf-288	269	1	the	the	DET
gujaf-288	269	2	impact	impact	NOUN
gujaf-288	269	3	of	of	ADP
gujaf-288	269	4	board	board	NOUN
gujaf-288	269	5	diversity	diversity	NOUN
gujaf-288	269	6	and	and	CCONJ
gujaf-288	269	7	gender	gender	NOUN
gujaf-288	269	8	composition	composition	NOUN
gujaf-288	269	9	on	on	ADP
gujaf-288	269	10	corporate	corporate	ADJ
gujaf-288	269	11	social	social	ADJ
gujaf-288	269	12	responsibility	responsibility	NOUN
gujaf-288	269	13	and	and	CCONJ
gujaf-288	269	14	firm	firm	ADJ
gujaf-288	269	15	reputation	reputation	NOUN
gujaf-288	269	16	.	.	PUNCT
gujaf-288	270	1	journal	journal	NOUN
gujaf-288	270	2	of	of	ADP
gujaf-288	270	3	business	business	NOUN
gujaf-288	270	4	ethics	ethic	NOUN
gujaf-288	270	5	.	.	PUNCT
gujaf-288	271	1	belal	belal	PROPN
gujaf-288	271	2	,	,	PUNCT
gujaf-288	271	3	a.	a.	PROPN
gujaf-288	271	4	r.	r.	PROPN
gujaf-288	271	5	,	,	PUNCT
gujaf-288	271	6	&	&	CCONJ
gujaf-288	271	7	m.	m.	PROPN
gujaf-288	271	8	m.	m.	PROPN
gujaf-288	271	9	(	(	PUNCT
gujaf-288	271	10	2009	2009	NUM
gujaf-288	271	11	)	)	PUNCT
gujaf-288	271	12	.	.	PUNCT
gujaf-288	272	1	corporate	corporate	ADJ
gujaf-288	272	2	social	social	ADJ
gujaf-288	272	3	reporting	reporting	NOUN
gujaf-288	272	4	(	(	PUNCT
gujaf-288	272	5	csr	csr	NOUN
gujaf-288	272	6	)	)	PUNCT
gujaf-288	272	7	in	in	ADP
gujaf-288	272	8	emerging	emerge	VERB
gujaf-288	272	9	economies	economy	NOUN
gujaf-288	272	10	:	:	PUNCT
gujaf-288	272	11	a	a	DET
gujaf-288	272	12	review	review	NOUN
gujaf-288	272	13	and	and	CCONJ
gujaf-288	272	14	future	future	ADJ
gujaf-288	272	15	direction	direction	NOUN
gujaf-288	272	16	.	.	PUNCT
gujaf-288	273	1	research	research	NOUN
gujaf-288	273	2	in	in	ADP
gujaf-288	273	3	accounting	account	VERB
gujaf-288	273	4	in	in	ADP
gujaf-288	273	5	emerging	emerge	VERB
gujaf-288	273	6	economies	economy	NOUN
gujaf-288	273	7	,	,	PUNCT
gujaf-288	273	8	9(1	9(1	NUM
gujaf-288	273	9	)	)	PUNCT
gujaf-288	273	10	,	,	PUNCT
gujaf-288	273	11	119–143	119–143	NUM
gujaf-288	273	12	.	.	PUNCT
gujaf-288	274	1	chinonyelum	chinonyelum	NOUN
gujaf-288	274	2	,	,	PUNCT
gujaf-288	274	3	e.	e.	PROPN
gujaf-288	274	4	m	m	PROPN
gujaf-288	274	5	&	&	CCONJ
gujaf-288	274	6	ndubuisi	ndubuisi	PROPN
gujaf-288	274	7	,	,	PUNCT
gujaf-288	274	8	n.	n.	NOUN
gujaf-288	274	9	a.	a.	NOUN
gujaf-288	274	10	(	(	PUNCT
gujaf-288	274	11	2022	2022	NUM
gujaf-288	274	12	)	)	PUNCT
gujaf-288	274	13	.	.	PUNCT
gujaf-288	275	1	effect	effect	NOUN
gujaf-288	275	2	of	of	ADP
gujaf-288	275	3	board	board	NOUN
gujaf-288	275	4	structure	structure	NOUN
gujaf-288	275	5	on	on	ADP
gujaf-288	275	6	sustainability	sustainability	NOUN
gujaf-288	275	7	reporting	reporting	NOUN
gujaf-288	275	8	of	of	ADP
gujaf-288	275	9	listed	list	VERB
gujaf-288	275	10	industrial	industrial	ADJ
gujaf-288	275	11	goods	good	NOUN
gujaf-288	275	12	firms	firm	NOUN
gujaf-288	275	13	in	in	ADP
gujaf-288	275	14	nigeria	nigeria	PROPN
gujaf-288	275	15	.	.	PUNCT
gujaf-288	276	1	international	international	ADJ
gujaf-288	276	2	journal	journal	PROPN
gujaf-288	276	3	of	of	ADP
gujaf-288	276	4	management	management	NOUN
gujaf-288	276	5	studies	study	NOUN
gujaf-288	276	6	and	and	CCONJ
gujaf-288	276	7	social	social	ADJ
gujaf-288	276	8	science	science	NOUN
gujaf-288	276	9	research	research	NOUN
gujaf-288	276	10	.	.	PUNCT
gujaf-288	277	1	cicchiello	cicchiello	PROPN
gujaf-288	277	2	,	,	PUNCT
gujaf-288	277	3	a.f	a.f	PROPN
gujaf-288	277	4	.	.	PROPN
gujaf-288	277	5	,	,	PUNCT
gujaf-288	277	6	fellegara	fellegara	ADJ
gujaf-288	277	7	,	,	PUNCT
gujaf-288	277	8	a.m.	a.m.	ADV
gujaf-288	277	9	,	,	PUNCT
gujaf-288	277	10	kazemikhasragh	kazemikhasragh	PROPN
gujaf-288	277	11	,	,	PUNCT
gujaf-288	277	12	a.	a.	NOUN
gujaf-288	277	13	and	and	CCONJ
gujaf-288	277	14	monferra	monferra	PROPN
gujaf-288	277	15	,	,	PUNCT
gujaf-288	277	16	s.	s.	PROPN
gujaf-288	277	17	(	(	PUNCT
gujaf-288	277	18	2021	2021	NUM
gujaf-288	277	19	)	)	PUNCT
gujaf-288	277	20	.	.	PUNCT
gujaf-288	278	1	gender	gender	NOUN
gujaf-288	278	2	diversity	diversity	NOUN
gujaf-288	278	3	on	on	ADP
gujaf-288	278	4	corporate	corporate	ADJ
gujaf-288	278	5	boards	board	NOUN
gujaf-288	278	6	:	:	PUNCT
gujaf-288	278	7	how	how	SCONJ
gujaf-288	278	8	asian	asian	ADJ
gujaf-288	278	9	and	and	CCONJ
gujaf-288	278	10	african	african	ADJ
gujaf-288	278	11	women	woman	NOUN
gujaf-288	278	12	contribute	contribute	VERB
gujaf-288	278	13	on	on	ADP
gujaf-288	278	14	sustainability	sustainability	NOUN
gujaf-288	278	15	reporting	reporting	NOUN
gujaf-288	278	16	activity	activity	NOUN
gujaf-288	278	17	.	.	PUNCT
gujaf-288	279	1	gender	gender	NOUN
gujaf-288	279	2	in	in	ADP
gujaf-288	279	3	management	management	NOUN
gujaf-288	279	4	:	:	PUNCT
gujaf-288	279	5	an	an	DET
gujaf-288	279	6	international	international	ADJ
gujaf-288	279	7	journal	journal	NOUN
gujaf-288	279	8	,	,	PUNCT
gujaf-288	279	9	36(7	36(7	NUM
gujaf-288	279	10	)	)	PUNCT
gujaf-288	279	11	,	,	PUNCT
gujaf-288	279	12	801–820	801–820	NUM
gujaf-288	279	13	.	.	PUNCT
gujaf-288	280	1	disli	disli	PROPN
gujaf-288	280	2	,	,	PUNCT
gujaf-288	280	3	m.	m.	NOUN
gujaf-288	280	4	,	,	PUNCT
gujaf-288	280	5	yilmaz	yilmaz	PROPN
gujaf-288	280	6	,	,	PUNCT
gujaf-288	280	7	m.	m.	PROPN
gujaf-288	280	8	k.	k.	PROPN
gujaf-288	280	9	,	,	PUNCT
gujaf-288	280	10	&	&	CCONJ
gujaf-288	280	11	mohamed	mohamed	PROPN
gujaf-288	280	12	,	,	PUNCT
gujaf-288	280	13	f.	f.	PROPN
gujaf-288	280	14	f.	f.	PROPN
gujaf-288	280	15	m.	m.	PROPN
gujaf-288	280	16	(	(	PUNCT
gujaf-288	280	17	2022	2022	NUM
gujaf-288	280	18	)	)	PUNCT
gujaf-288	280	19	.	.	PUNCT
gujaf-288	281	1	board	board	NOUN
gujaf-288	281	2	characteristics	characteristic	NOUN
gujaf-288	281	3	and	and	CCONJ
gujaf-288	281	4	sustainability	sustainability	NOUN
gujaf-288	281	5	performance	performance	NOUN
gujaf-288	281	6	:	:	PUNCT
gujaf-288	281	7	empirical	empirical	ADJ
gujaf-288	281	8	evidence	evidence	NOUN
gujaf-288	281	9	from	from	ADP
gujaf-288	281	10	emerging	emerge	VERB
gujaf-288	281	11	markets	market	NOUN
gujaf-288	281	12	.	.	PUNCT
gujaf-288	282	1	sustainability	sustainability	NOUN
gujaf-288	282	2	accounting	accounting	NOUN
gujaf-288	282	3	.	.	PUNCT
gujaf-288	283	1	management	management	NOUN
gujaf-288	283	2	and	and	CCONJ
gujaf-288	283	3	policy	policy	NOUN
gujaf-288	283	4	journal	journal	NOUN
gujaf-288	283	5	,	,	PUNCT
gujaf-288	283	6	13(14	13(14	NUM
gujaf-288	283	7	)	)	PUNCT
gujaf-288	283	8	,	,	PUNCT
gujaf-288	283	9	929	929	NUM
gujaf-288	283	10	–	–	PUNCT
gujaf-288	283	11	952	952	NUM
gujaf-288	283	12	.	.	PUNCT
gujaf-288	284	1	https://doi.org/doi	https://doi.org/doi	NOUN
gujaf-288	284	2	:	:	PUNCT
gujaf-288	284	3	10.1108	10.1108	NUM
gujaf-288	284	4	/	/	SYM
gujaf-288	284	5	sampj-09	sampj-09	VERB
gujaf-288	284	6	-	-	PUNCT
gujaf-288	284	7	2020	2020	NUM
gujaf-288	284	8	-	-	PUNCT
gujaf-288	284	9	0313	0313	NUM
gujaf-288	284	10	durand	durand	PROPN
gujaf-288	284	11	,	,	PUNCT
gujaf-288	284	12	r.	r.	PROPN
gujaf-288	284	13	,	,	PUNCT
gujaf-288	284	14	l.paugam	l.paugam	ADV
gujaf-288	284	15	,	,	PUNCT
gujaf-288	284	16	&	&	CCONJ
gujaf-288	284	17	h.	h.	PROPN
gujaf-288	284	18	s.	s.	PROPN
gujaf-288	284	19	(	(	PUNCT
gujaf-288	284	20	2019	2019	NUM
gujaf-288	284	21	)	)	PUNCT
gujaf-288	284	22	.	.	PUNCT
gujaf-288	285	1	do	do	AUX
gujaf-288	285	2	investors	investor	NOUN
gujaf-288	285	3	actually	actually	ADV
gujaf-288	285	4	value	value	VERB
gujaf-288	285	5	sustainability	sustainability	NOUN
gujaf-288	285	6	indices	index	NOUN
gujaf-288	285	7	?	?	PUNCT
gujaf-288	286	1	replication	replication	NOUN
gujaf-288	286	2	,	,	PUNCT
gujaf-288	286	3	development	development	NOUN
gujaf-288	286	4	,	,	PUNCT
gujaf-288	286	5	and	and	CCONJ
gujaf-288	286	6	new	new	ADJ
gujaf-288	286	7	evidenceon	evidenceon	NOUN
gujaf-288	286	8	csr	csr	PROPN
gujaf-288	286	9	visibility	visibility	NOUN
gujaf-288	286	10	.	.	PUNCT
gujaf-288	287	1	strategicmanagement	strategicmanagement	PROPN
gujaf-288	287	2	journal	journal	PROPN
gujaf-288	287	3	,	,	PUNCT
gujaf-288	287	4	40(9	40(9	NUM
gujaf-288	287	5	)	)	PUNCT
gujaf-288	287	6	,	,	PUNCT
gujaf-288	287	7	1471–1490	1471–1490	NUM
gujaf-288	287	8	.	.	PUNCT
gujaf-288	287	9	ettredge	ettredge	PROPN
gujaf-288	287	10	,	,	PUNCT
gujaf-288	287	11	m	m	PROPN
gujaf-288	287	12	,	,	PUNCT
gujaf-288	287	13	johnstone	johnstone	PROPN
gujaf-288	287	14	,	,	PUNCT
gujaf-288	287	15	k	k	PROPN
gujaf-288	287	16	,	,	PUNCT
gujaf-288	287	17	stone	stone	NOUN
gujaf-288	287	18	,	,	PUNCT
gujaf-288	287	19	m	m	PROPN
gujaf-288	287	20	&	&	CCONJ
gujaf-288	287	21	wang	wang	PROPN
gujaf-288	287	22	,	,	PUNCT
gujaf-288	287	23	q.	q.	PROPN
gujaf-288	287	24	(	(	PUNCT
gujaf-288	287	25	2010	2010	NUM
gujaf-288	287	26	)	)	PUNCT
gujaf-288	287	27	.	.	PUNCT
gujaf-288	288	1	the	the	DET
gujaf-288	288	2	effects	effect	NOUN
gujaf-288	288	3	of	of	ADP
gujaf-288	288	4	firm	firm	ADJ
gujaf-288	288	5	size	size	NOUN
gujaf-288	288	6	,	,	PUNCT
gujaf-288	288	7	corporate	corporate	ADJ
gujaf-288	288	8	governance	governance	NOUN
gujaf-288	288	9	quality	quality	NOUN
gujaf-288	288	10	,	,	PUNCT
gujaf-288	288	11	and	and	CCONJ
gujaf-288	288	12	bad	bad	ADJ
gujaf-288	288	13	news	news	NOUN
gujaf-288	288	14	on	on	ADP
gujaf-288	288	15	disclosure	disclosure	NOUN
gujaf-288	288	16	compliance	compliance	NOUN
gujaf-288	288	17	.	.	PUNCT
gujaf-288	289	1	review	review	NOUN
gujaf-288	289	2	of	of	ADP
gujaf-288	289	3	accounting	accounting	NOUN
gujaf-288	289	4	studies	study	NOUN
gujaf-288	289	5	.	.	PUNCT
gujaf-288	290	1	farah	farah	PROPN
gujaf-288	290	2	,	,	PUNCT
gujaf-288	290	3	n.	n.	PROPN
gujaf-288	290	4	,	,	PUNCT
gujaf-288	290	5	farrukh	farrukh	PROPN
gujaf-288	290	6	,	,	PUNCT
gujaf-288	290	7	i.	i.	PROPN
gujaf-288	290	8	&	&	CCONJ
gujaf-288	290	9	faizan	faizan	PROPN
gujaf-288	290	10	,	,	PUNCT
gujaf-288	290	11	n.	n.	PROPN
gujaf-288	290	12	(	(	PUNCT
gujaf-288	290	13	2016	2016	NUM
gujaf-288	290	14	)	)	PUNCT
gujaf-288	290	15	.	.	PUNCT
gujaf-288	291	1	financial	financial	ADJ
gujaf-288	291	2	performance	performance	NOUN
gujaf-288	291	3	of	of	ADP
gujaf-288	291	4	firms	firm	NOUN
gujaf-288	291	5	:	:	PUNCT
gujaf-288	291	6	evidence	evidence	NOUN
gujaf-288	291	7	from	from	ADP
gujaf-288	291	8	pakistan	pakistan	PROPN
gujaf-288	291	9	cement	cement	NOUN
gujaf-288	291	10	industry	industry	NOUN
gujaf-288	291	11	.	.	PUNCT
gujaf-288	292	1	journal	journal	NOUN
gujaf-288	292	2	of	of	ADP
gujaf-288	292	3	teaching	teaching	NOUN
gujaf-288	292	4	and	and	CCONJ
gujaf-288	292	5	education	education	NOUN
gujaf-288	292	6	.	.	PUNCT
gujaf-288	293	1	gardazi	gardazi	PROPN
gujaf-288	293	2	,	,	PUNCT
gujaf-288	293	3	s.	s.	PROPN
gujaf-288	293	4	s.	s.	PROPN
gujaf-288	293	5	n.	n.	PROPN
gujaf-288	293	6	,	,	PUNCT
gujaf-288	293	7	hassan	hassan	PROPN
gujaf-288	293	8	,	,	PUNCT
gujaf-288	293	9	a.	a.	PROPN
gujaf-288	293	10	f.	f.	PROPN
gujaf-288	293	11	s.	s.	PROPN
gujaf-288	293	12	,	,	PUNCT
gujaf-288	293	13	&	&	CCONJ
gujaf-288	293	14	johari	johari	PROPN
gujaf-288	293	15	,	,	PUNCT
gujaf-288	293	16	j.	j.	PROPN
gujaf-288	293	17	b.	b.	PROPN
gujaf-288	293	18	(	(	PUNCT
gujaf-288	293	19	2020	2020	NUM
gujaf-288	293	20	)	)	PUNCT
gujaf-288	293	21	.	.	PUNCT
gujaf-288	294	1	board	board	NOUN
gujaf-288	294	2	of	of	ADP
gujaf-288	294	3	directors	director	NOUN
gujaf-288	294	4	attributes	attribute	VERB
gujaf-288	294	5	and	and	CCONJ
gujaf-288	294	6	sustainability	sustainability	NOUN
gujaf-288	294	7	performance	performance	NOUN
gujaf-288	294	8	in	in	ADP
gujaf-288	294	9	the	the	DET
gujaf-288	294	10	energy	energy	NOUN
gujaf-288	294	11	industry	industry	NOUN
gujaf-288	294	12	.	.	PUNCT
gujaf-288	295	1	the	the	DET
gujaf-288	295	2	journal	journal	NOUN
gujaf-288	295	3	of	of	ADP
gujaf-288	295	4	asian	asian	ADJ
gujaf-288	295	5	finance	finance	NOUN
gujaf-288	295	6	,	,	PUNCT
gujaf-288	295	7	economics	economic	NOUN
gujaf-288	295	8	and	and	CCONJ
gujaf-288	295	9	business	business	NOUN
gujaf-288	295	10	,	,	PUNCT
gujaf-288	295	11	7(12	7(12	NUM
gujaf-288	295	12	)	)	PUNCT
gujaf-288	295	13	,	,	PUNCT
gujaf-288	295	14	317–328	317–328	NUM
gujaf-288	295	15	.	.	PUNCT
gujaf-288	296	1	https://doi.org/doi	https://doi.org/doi	NOUN
gujaf-288	296	2	:	:	PUNCT
gujaf-288	296	3	10.13106	10.13106	NUM
gujaf-288	296	4	/	/	SYM
gujaf-288	296	5	jafeb.2020.vol7.no12.317	jafeb.2020.vol7.no12.317	PROPN
gujaf-288	296	6	hahn	hahn	PROPN
gujaf-288	296	7	,	,	PUNCT
gujaf-288	296	8	m.	m.	NOUN
gujaf-288	296	9	(	(	PUNCT
gujaf-288	296	10	2009	2009	NUM
gujaf-288	296	11	)	)	PUNCT
gujaf-288	296	12	.	.	PUNCT
gujaf-288	297	1	no	no	DET
gujaf-288	297	2	title	title	NOUN
gujaf-288	297	3	,	,	PUNCT
gujaf-288	297	4	2009(april	2009(april	NUM
gujaf-288	297	5	2008	2008	NUM
gujaf-288	297	6	)	)	PUNCT
gujaf-288	297	7	.	.	PUNCT
gujaf-288	298	1	hassan	hassan	PROPN
gujaf-288	298	2	,	,	PUNCT
gujaf-288	298	3	a.	a.	NOUN
gujaf-288	298	4	(	(	PUNCT
gujaf-288	298	5	2012	2012	NUM
gujaf-288	298	6	)	)	PUNCT
gujaf-288	298	7	.	.	PUNCT
gujaf-288	299	1	corporate	corporate	ADJ
gujaf-288	299	2	environmental	environmental	ADJ
gujaf-288	299	3	accountability	accountability	NOUN
gujaf-288	299	4	in	in	ADP
gujaf-288	299	5	the	the	DET
gujaf-288	299	6	nigerian	nigerian	ADJ
gujaf-288	299	7	oil	oil	NOUN
gujaf-288	299	8	and	and	CCONJ
gujaf-288	299	9	gas	gas	NOUN
gujaf-288	299	10	industry	industry	NOUN
gujaf-288	299	11	:	:	PUNCT
gujaf-288	299	12	the	the	DET
gujaf-288	299	13	case	case	NOUN
gujaf-288	299	14	of	of	ADP
gujaf-288	299	15	gas	gas	NOUN
gujaf-288	299	16	flaring	flaring	NOUN
gujaf-288	299	17	.	.	PUNCT
gujaf-288	300	1	university	university	NOUN
gujaf-288	300	2	of	of	ADP
gujaf-288	300	3	abertay	abertay	PROPN
gujaf-288	300	4	,	,	PUNCT
gujaf-288	300	5	dundee	dundee	PROPN
gujaf-288	300	6	.	.	PUNCT
gujaf-288	301	1	herda	herda	PROPN
gujaf-288	301	2	,	,	PUNCT
gujaf-288	301	3	d.n	d.n	PROPN
gujaf-288	301	4	.	.	PROPN
gujaf-288	301	5	,	,	PUNCT
gujaf-288	301	6	taylor	taylor	PROPN
gujaf-288	301	7	,	,	PUNCT
gujaf-288	301	8	m.e	m.e	PROPN
gujaf-288	301	9	.	.	PROPN
gujaf-288	301	10	and	and	CCONJ
gujaf-288	301	11	winterbotham	winterbotham	PROPN
gujaf-288	301	12	,	,	PUNCT
gujaf-288	301	13	g.	g.	PROPN
gujaf-288	301	14	(	(	PUNCT
gujaf-288	301	15	2012	2012	NUM
gujaf-288	301	16	)	)	PUNCT
gujaf-288	301	17	.	.	PUNCT
gujaf-288	302	1	the	the	DET
gujaf-288	302	2	effect	effect	NOUN
gujaf-288	302	3	of	of	ADP
gujaf-288	302	4	board	board	NOUN
gujaf-288	302	5	independence	independence	NOUN
gujaf-288	302	6	on	on	ADP
gujaf-288	302	7	the	the	DET
gujaf-288	302	8	sustainability	sustainability	NOUN
gujaf-288	302	9	reporting	reporting	NOUN
gujaf-288	302	10	practices	practice	NOUN
gujaf-288	302	11	of	of	ADP
gujaf-288	302	12	large	large	ADJ
gujaf-288	302	13	us	us	PROPN
gujaf-288	302	14	firms	firm	NOUN
gujaf-288	302	15	.	.	PUNCT
gujaf-288	303	1	issues	issue	NOUN
gujaf-288	303	2	in	in	ADP
gujaf-288	303	3	social	social	ADJ
gujaf-288	303	4	and	and	CCONJ
gujaf-288	303	5	environmental	environmental	ADJ
gujaf-288	303	6	accounting	accounting	NOUN
gujaf-288	303	7	,	,	PUNCT
gujaf-288	303	8	6(2	6(2	NUM
gujaf-288	303	9	)	)	PUNCT
gujaf-288	303	10	,	,	PUNCT
gujaf-288	303	11	178–197	178–197	NUM
gujaf-288	303	12	.	.	PUNCT
gujaf-288	303	13	gusau	gusau	PROPN
gujaf-288	303	14	journal	journal	PROPN
gujaf-288	303	15	of	of	ADP
gujaf-288	303	16	accounting	accounting	NOUN
gujaf-288	303	17	and	and	CCONJ
gujaf-288	303	18	finance	finance	NOUN
gujaf-288	303	19	,	,	PUNCT
gujaf-288	303	20	vol	vol	NOUN
gujaf-288	303	21	.	.	PROPN
gujaf-288	303	22	5	5	NUM
gujaf-288	303	23	,	,	PUNCT
gujaf-288	303	24	issue	issue	NOUN
gujaf-288	303	25	1	1	NUM
gujaf-288	303	26	,	,	PUNCT
gujaf-288	303	27	april	april	PROPN
gujaf-288	303	28	,	,	PUNCT
gujaf-288	303	29	2024	2024	NUM
gujaf-288	303	30	329	329	NUM
gujaf-288	303	31	hu	hu	PROPN
gujaf-288	303	32	,	,	PUNCT
gujaf-288	303	33	m.	m.	NOUN
gujaf-288	303	34	,	,	PUNCT
gujaf-288	303	35	&	&	CCONJ
gujaf-288	303	36	l.	l.	PROPN
gujaf-288	303	37	l.	l.	PROPN
gujaf-288	303	38	(	(	PUNCT
gujaf-288	303	39	2018	2018	NUM
gujaf-288	303	40	)	)	PUNCT
gujaf-288	303	41	.	.	PUNCT
gujaf-288	304	1	board	board	NOUN
gujaf-288	304	2	governance	governance	NOUN
gujaf-288	304	3	and	and	CCONJ
gujaf-288	304	4	sustainability	sustainability	NOUN
gujaf-288	304	5	disclosure	disclosure	NOUN
gujaf-288	304	6	:	:	PUNCT
gujaf-288	304	7	a	a	DET
gujaf-288	304	8	crosssectional	crosssectional	ADJ
gujaf-288	304	9	study	study	NOUN
gujaf-288	304	10	of	of	ADP
gujaf-288	304	11	singapore	singapore	PROPN
gujaf-288	304	12	-	-	PUNCT
gujaf-288	304	13	listed	list	VERB
gujaf-288	304	14	companies	company	NOUN
gujaf-288	304	15	.	.	PUNCT
gujaf-288	305	1	sustainability	sustainability	NOUN
gujaf-288	305	2	,	,	PUNCT
gujaf-288	305	3	10(7	10(7	NUM
gujaf-288	305	4	)	)	PUNCT
gujaf-288	305	5	,	,	PUNCT
gujaf-288	305	6	2578	2578	NUM
gujaf-288	305	7	.	.	PUNCT
gujaf-288	305	8	inua	inua	PROPN
gujaf-288	305	9	,	,	PUNCT
gujaf-288	305	10	i.	i.	PROPN
gujaf-288	305	11	o	o	PROPN
gujaf-288	305	12	&	&	CCONJ
gujaf-288	305	13	meni	meni	PROPN
gujaf-288	305	14	,	,	PUNCT
gujaf-288	305	15	a.	a.	NOUN
gujaf-288	305	16	a.	a.	NOUN
gujaf-288	305	17	(	(	PUNCT
gujaf-288	305	18	2019	2019	NUM
gujaf-288	305	19	)	)	PUNCT
gujaf-288	305	20	.	.	PUNCT
gujaf-288	306	1	corporate	corporate	ADJ
gujaf-288	306	2	governance	governance	NOUN
gujaf-288	306	3	attributes	attribute	NOUN
gujaf-288	306	4	and	and	CCONJ
gujaf-288	306	5	social	social	ADJ
gujaf-288	306	6	sustainability	sustainability	NOUN
gujaf-288	306	7	reporting	reporting	NOUN
gujaf-288	306	8	.	.	PUNCT
gujaf-288	307	1	international	international	ADJ
gujaf-288	307	2	journal	journal	PROPN
gujaf-288	307	3	of	of	ADP
gujaf-288	307	4	accounting	accounting	PROPN
gujaf-288	307	5	&	&	CCONJ
gujaf-288	307	6	finance	finance	PROPN
gujaf-288	307	7	(	(	PUNCT
gujaf-288	307	8	ijaf	ijaf	PROPN
gujaf-288	307	9	)	)	PUNCT
gujaf-288	307	10	,	,	PUNCT
gujaf-288	307	11	8(1	8(1	NOUN
gujaf-288	307	12	)	)	PUNCT
gujaf-288	307	13	.	.	PUNCT
gujaf-288	308	1	iraya	iraya	PROPN
gujaf-288	308	2	,	,	PUNCT
gujaf-288	308	3	c.	c.	PROPN
gujaf-288	308	4	,	,	PUNCT
gujaf-288	308	5	m.	m.	NOUN
gujaf-288	308	6	mwangi	mwangi	PROPN
gujaf-288	308	7	,	,	PUNCT
gujaf-288	308	8	&	&	CCONJ
gujaf-288	308	9	g.	g.	PROPN
gujaf-288	308	10	w.	w.	PROPN
gujaf-288	308	11	(	(	PUNCT
gujaf-288	308	12	2014	2014	NUM
gujaf-288	308	13	)	)	PUNCT
gujaf-288	308	14	.	.	PUNCT
gujaf-288	309	1	the	the	DET
gujaf-288	309	2	effect	effect	NOUN
gujaf-288	309	3	of	of	ADP
gujaf-288	309	4	corporate	corporate	ADJ
gujaf-288	309	5	governance	governance	NOUN
gujaf-288	309	6	practices	practice	NOUN
gujaf-288	309	7	on	on	ADP
gujaf-288	309	8	earnings	earning	NOUN
gujaf-288	309	9	management	management	NOUN
gujaf-288	309	10	of	of	ADP
gujaf-288	309	11	companies	company	NOUN
gujaf-288	309	12	listed	list	VERB
gujaf-288	309	13	at	at	ADP
gujaf-288	309	14	the	the	DET
gujaf-288	309	15	nairobi	nairobi	PROPN
gujaf-288	309	16	securities	securities	PROPN
gujaf-288	309	17	exchange	exchange	PROPN
gujaf-288	309	18	.	.	PUNCT
gujaf-288	310	1	european	european	ADJ
gujaf-288	310	2	scientific	scientific	ADJ
gujaf-288	310	3	journal	journal	NOUN
gujaf-288	310	4	,	,	PUNCT
gujaf-288	310	5	11(1	11(1	NUM
gujaf-288	310	6	)	)	PUNCT
gujaf-288	310	7	,	,	PUNCT
gujaf-288	310	8	169–178	169–178	NUM
gujaf-288	310	9	.	.	PUNCT
gujaf-288	311	1	karim	karim	PROPN
gujaf-288	311	2	,	,	PUNCT
gujaf-288	311	3	kand	kand	PROPN
gujaf-288	311	4	&	&	CCONJ
gujaf-288	311	5	rutledge	rutledge	PROPN
gujaf-288	311	6	,	,	PUNCT
gujaf-288	311	7	w.	w.	PROPN
gujaf-288	311	8	r.	r.	PROPN
gujaf-288	311	9	(	(	PUNCT
gujaf-288	311	10	2004	2004	NUM
gujaf-288	311	11	)	)	PUNCT
gujaf-288	311	12	.	.	PUNCT
gujaf-288	312	1	environmental	environmental	ADJ
gujaf-288	312	2	disclosure	disclosure	NOUN
gujaf-288	312	3	practices	practice	NOUN
gujaf-288	312	4	and	and	CCONJ
gujaf-288	312	5	financial	financial	ADJ
gujaf-288	312	6	performance	performance	NOUN
gujaf-288	312	7	.	.	PUNCT
gujaf-288	313	1	journal	journal	NOUN
gujaf-288	313	2	of	of	ADP
gujaf-288	313	3	business	business	NOUN
gujaf-288	313	4	and	and	CCONJ
gujaf-288	313	5	economics	economic	NOUN
gujaf-288	313	6	,	,	PUNCT
gujaf-288	313	7	133	133	NUM
gujaf-288	313	8	.	.	PUNCT
gujaf-288	314	1	kassinis	kassinis	PROPN
gujaf-288	314	2	,	,	PUNCT
gujaf-288	314	3	g	g	PROPN
gujaf-288	314	4	,	,	PUNCT
gujaf-288	314	5	pnayiotou	pnayiotou	NOUN
gujaf-288	314	6	,	,	PUNCT
gujaf-288	314	7	dimou	dimou	PROPN
gujaf-288	314	8	,	,	PUNCT
gujaf-288	314	9	a.	a.	NOUN
gujaf-288	314	10	and	and	CCONJ
gujaf-288	314	11	k.	k.	PROPN
gujaf-288	314	12	(	(	PUNCT
gujaf-288	314	13	2016	2016	NUM
gujaf-288	314	14	)	)	PUNCT
gujaf-288	314	15	.	.	PUNCT
gujaf-288	315	1	gender	gender	NOUN
gujaf-288	315	2	and	and	CCONJ
gujaf-288	315	3	environmental	environmental	ADJ
gujaf-288	315	4	sustainability	sustainability	NOUN
gujaf-288	315	5	:	:	PUNCT
gujaf-288	315	6	a	a	DET
gujaf-288	315	7	longitudinal	longitudinal	ADJ
gujaf-288	315	8	analysis	analysis	NOUN
gujaf-288	315	9	.	.	PUNCT
gujaf-288	316	1	khan	khan	PROPN
gujaf-288	316	2	,	,	PUNCT
gujaf-288	316	3	i.	i.	PROPN
gujaf-288	316	4	,	,	PUNCT
gujaf-288	316	5	i.	i.	PROPN
gujaf-288	316	6	khan	khan	PROPN
gujaf-288	316	7	,	,	PUNCT
gujaf-288	316	8	&	&	CCONJ
gujaf-288	316	9	b.	b.	PROPN
gujaf-288	316	10	b.	b.	PROPN
gujaf-288	316	11	s.	s.	PROPN
gujaf-288	316	12	(	(	PUNCT
gujaf-288	316	13	2019	2019	NUM
gujaf-288	316	14	)	)	PUNCT
gujaf-288	316	15	.	.	PUNCT
gujaf-288	317	1	does	do	AUX
gujaf-288	317	2	board	board	NOUN
gujaf-288	317	3	diversity	diversity	NOUN
gujaf-288	317	4	affect	affect	VERB
gujaf-288	317	5	quality	quality	NOUN
gujaf-288	317	6	of	of	ADP
gujaf-288	317	7	corporate	corporate	ADJ
gujaf-288	317	8	social	social	ADJ
gujaf-288	317	9	responsibility	responsibility	NOUN
gujaf-288	317	10	disclosure	disclosure	NOUN
gujaf-288	317	11	?	?	PUNCT
gujaf-288	318	1	evidence	evidence	NOUN
gujaf-288	318	2	from	from	ADP
gujaf-288	318	3	pakistan	pakistan	PROPN
gujaf-288	318	4	.	.	PUNCT
gujaf-288	319	1	corporate	corporate	ADJ
gujaf-288	319	2	social	social	ADJ
gujaf-288	319	3	responsibility	responsibility	NOUN
gujaf-288	319	4	and	and	CCONJ
gujaf-288	319	5	environmental	environmental	ADJ
gujaf-288	319	6	management	management	NOUN
gujaf-288	319	7	,	,	PUNCT
gujaf-288	319	8	26(6	26(6	NUM
gujaf-288	319	9	)	)	PUNCT
gujaf-288	319	10	,	,	PUNCT
gujaf-288	319	11	1371–1381	1371–1381	NUM
gujaf-288	319	12	.	.	PUNCT
gujaf-288	320	1	kruders	kruders	PROPN
gujaf-288	320	2	,	,	PUNCT
gujaf-288	320	3	b.	b.	PROPN
gujaf-288	320	4	,	,	PUNCT
gujaf-288	320	5	kabir	kabir	PROPN
gujaf-288	320	6	,	,	PUNCT
gujaf-288	320	7	r.	r.	PROPN
gujaf-288	320	8	(	(	PUNCT
gujaf-288	320	9	2018	2018	NUM
gujaf-288	320	10	)	)	PUNCT
gujaf-288	320	11	.	.	PUNCT
gujaf-288	321	1	the	the	DET
gujaf-288	321	2	moderating	moderate	VERB
gujaf-288	321	3	role	role	NOUN
gujaf-288	321	4	of	of	ADP
gujaf-288	321	5	board	board	NOUN
gujaf-288	321	6	characteristics	characteristic	NOUN
gujaf-288	321	7	in	in	ADP
gujaf-288	321	8	the	the	DET
gujaf-288	321	9	impact	impact	NOUN
gujaf-288	321	10	of	of	ADP
gujaf-288	321	11	corporate	corporate	ADJ
gujaf-288	321	12	social	social	ADJ
gujaf-288	321	13	responsibility	responsibility	NOUN
gujaf-288	321	14	on	on	ADP
gujaf-288	321	15	the	the	DET
gujaf-288	321	16	financial	financial	ADJ
gujaf-288	321	17	performance	performance	NOUN
gujaf-288	321	18	of	of	ADP
gujaf-288	321	19	dutch	dutch	ADJ
gujaf-288	321	20	listed	list	VERB
gujaf-288	321	21	firms	firm	NOUN
gujaf-288	321	22	.	.	PUNCT
gujaf-288	322	1	university	university	NOUN
gujaf-288	322	2	of	of	ADP
gujaf-288	322	3	twente	twente	PROPN
gujaf-288	322	4	.	.	PUNCT
gujaf-288	323	1	liao	liao	PROPN
gujaf-288	323	2	,	,	PUNCT
gujaf-288	323	3	l.	l.	PROPN
gujaf-288	323	4	,	,	PUNCT
gujaf-288	323	5	t.	t.	PROPN
gujaf-288	323	6	p.	p.	PROPN
gujaf-288	323	7	lin	lin	PROPN
gujaf-288	323	8	,	,	PUNCT
gujaf-288	323	9	&	&	CCONJ
gujaf-288	323	10	y.	y.	PROPN
gujaf-288	323	11	z.	z.	PROPN
gujaf-288	323	12	(	(	PUNCT
gujaf-288	323	13	2018	2018	NUM
gujaf-288	323	14	)	)	PUNCT
gujaf-288	323	15	.	.	PUNCT
gujaf-288	324	1	corporate	corporate	ADJ
gujaf-288	324	2	board	board	NOUN
gujaf-288	324	3	and	and	CCONJ
gujaf-288	324	4	corporate	corporate	ADJ
gujaf-288	324	5	social	social	ADJ
gujaf-288	324	6	responsibility	responsibility	NOUN
gujaf-288	324	7	assurance	assurance	NOUN
gujaf-288	324	8	:	:	PUNCT
gujaf-288	324	9	evidence	evidence	NOUN
gujaf-288	324	10	from	from	ADP
gujaf-288	324	11	china	china	PROPN
gujaf-288	324	12	.	.	PUNCT
gujaf-288	325	1	journal	journal	PROPN
gujaf-288	325	2	of	of	ADP
gujaf-288	325	3	business	business	NOUN
gujaf-288	325	4	ethics	ethic	NOUN
gujaf-288	325	5	,	,	PUNCT
gujaf-288	325	6	150(1	150(1	NUM
gujaf-288	325	7	)	)	PUNCT
gujaf-288	325	8	,	,	PUNCT
gujaf-288	325	9	11–225	11–225	PROPN
gujaf-288	325	10	.	.	PUNCT
gujaf-288	326	1	lourenço	lourenço	PROPN
gujaf-288	326	2	,	,	PUNCT
gujaf-288	326	3	i.	i.	PROPN
gujaf-288	326	4	c.	c.	PROPN
gujaf-288	326	5	,	,	PUNCT
gujaf-288	326	6	&	&	CCONJ
gujaf-288	326	7	m.	m.	PROPN
gujaf-288	326	8	c.	c.	PROPN
gujaf-288	326	9	b.	b.	PROPN
gujaf-288	326	10	(	(	PUNCT
gujaf-288	326	11	2013	2013	NUM
gujaf-288	326	12	)	)	PUNCT
gujaf-288	326	13	.	.	PUNCT
gujaf-288	327	1	determinants	determinant	NOUN
gujaf-288	327	2	of	of	ADP
gujaf-288	327	3	corporate	corporate	ADJ
gujaf-288	327	4	sustainability	sustainability	NOUN
gujaf-288	327	5	performance	performance	NOUN
gujaf-288	327	6	in	in	ADP
gujaf-288	327	7	emerging	emerge	VERB
gujaf-288	327	8	markets	market	NOUN
gujaf-288	327	9	:	:	PUNCT
gujaf-288	327	10	the	the	DET
gujaf-288	327	11	brazilian	brazilian	ADJ
gujaf-288	327	12	case	case	NOUN
gujaf-288	327	13	.	.	PUNCT
gujaf-288	328	1	journal	journal	NOUN
gujaf-288	328	2	of	of	ADP
gujaf-288	328	3	cleaner	clean	ADJ
gujaf-288	328	4	production	production	NOUN
gujaf-288	328	5	,	,	PUNCT
gujaf-288	328	6	(	(	PUNCT
gujaf-288	328	7	134–141	134–141	NUM
gujaf-288	328	8	)	)	PUNCT
gujaf-288	328	9	.	.	PUNCT
gujaf-288	329	1	mahmod	mahmod	NOUN
gujaf-288	329	2	,	,	PUNCT
gujaf-288	329	3	m.	m.	NOUN
gujaf-288	329	4	s.	s.	PROPN
gujaf-288	329	5	,	,	PUNCT
gujaf-288	329	6	aziz	aziz	PROPN
gujaf-288	329	7	,	,	PUNCT
gujaf-288	329	8	k.	k.	PROPN
gujaf-288	329	9	,	,	PUNCT
gujaf-288	329	10	yazid	yazid	PROPN
gujaf-288	329	11	,	,	PUNCT
gujaf-288	329	12	a.	a.	PROPN
gujaf-288	329	13	s.	s.	PROPN
gujaf-288	329	14	,	,	PUNCT
gujaf-288	329	15	rashid	rashid	PROPN
gujaf-288	329	16	,	,	PUNCT
gujaf-288	329	17	n.	n.	NOUN
gujaf-288	329	18	,	,	PUNCT
gujaf-288	329	19	salleh	salleh	PROPN
gujaf-288	329	20	,	,	PUNCT
gujaf-288	329	21	f.	f.	PROPN
gujaf-288	329	22	,	,	PUNCT
gujaf-288	329	23	&	&	CCONJ
gujaf-288	329	24	ghazali	ghazali	PROPN
gujaf-288	329	25	,	,	PUNCT
gujaf-288	329	26	p.	p.	NOUN
gujaf-288	329	27	l.	l.	PROPN
gujaf-288	329	28	(	(	PUNCT
gujaf-288	329	29	2018	2018	NUM
gujaf-288	329	30	)	)	PUNCT
gujaf-288	329	31	.	.	PUNCT
gujaf-288	330	1	a	a	DET
gujaf-288	330	2	conceptual	conceptual	ADJ
gujaf-288	330	3	framework	framework	NOUN
gujaf-288	330	4	of	of	ADP
gujaf-288	330	5	erm	erm	PROPN
gujaf-288	330	6	practices	practice	NOUN
gujaf-288	330	7	among	among	ADP
gujaf-288	330	8	smes	sme	NOUN
gujaf-288	330	9	in	in	ADP
gujaf-288	330	10	malaysia	malaysia	PROPN
gujaf-288	330	11	a	a	DET
gujaf-288	330	12	conceptual	conceptual	ADJ
gujaf-288	330	13	framework	framework	NOUN
gujaf-288	330	14	of	of	ADP
gujaf-288	330	15	erm	erm	PROPN
gujaf-288	330	16	practices	practice	NOUN
gujaf-288	330	17	among	among	ADP
gujaf-288	330	18	smes	sme	NOUN
gujaf-288	330	19	in	in	ADP
gujaf-288	330	20	malaysia	malaysia	PROPN
gujaf-288	330	21	.	.	PUNCT
gujaf-288	331	1	international	international	ADJ
gujaf-288	331	2	journal	journal	PROPN
gujaf-288	331	3	of	of	ADP
gujaf-288	331	4	academic	academic	ADJ
gujaf-288	331	5	research	research	NOUN
gujaf-288	331	6	in	in	ADP
gujaf-288	331	7	business	business	NOUN
gujaf-288	331	8	and	and	CCONJ
gujaf-288	331	9	social	social	ADJ
gujaf-288	331	10	sciences	science	NOUN
gujaf-288	331	11	,	,	PUNCT
gujaf-288	331	12	11(8	11(8	NUM
gujaf-288	331	13	)	)	PUNCT
gujaf-288	331	14	,	,	PUNCT
gujaf-288	331	15	1209–1221	1209–1221	NUM
gujaf-288	331	16	.	.	PUNCT
gujaf-288	332	1	malarvizhi	malarvizhi	PROPN
gujaf-288	332	2	,	,	PUNCT
gujaf-288	332	3	s.	s.	PROPN
gujaf-288	332	4	and	and	CCONJ
gujaf-288	332	5	y.	y.	PROPN
gujaf-288	332	6	(	(	PUNCT
gujaf-288	332	7	2009	2009	NUM
gujaf-288	332	8	)	)	PUNCT
gujaf-288	332	9	.	.	PUNCT
gujaf-288	333	1	corporate	corporate	ADJ
gujaf-288	333	2	environmental	environmental	ADJ
gujaf-288	333	3	disclosures	disclosure	NOUN
gujaf-288	333	4	on	on	ADP
gujaf-288	333	5	the	the	DET
gujaf-288	333	6	internet	internet	NOUN
gujaf-288	333	7	:	:	PUNCT
gujaf-288	333	8	an	an	DET
gujaf-288	333	9	empirical	empirical	ADJ
gujaf-288	333	10	analysis	analysis	NOUN
gujaf-288	333	11	of	of	ADP
gujaf-288	333	12	indian	indian	ADJ
gujaf-288	333	13	companies	company	NOUN
gujaf-288	333	14	.	.	PUNCT
gujaf-288	334	1	issues	issue	NOUN
gujaf-288	334	2	in	in	ADP
gujaf-288	334	3	social	social	ADJ
gujaf-288	334	4	and	and	CCONJ
gujaf-288	334	5	environmental	environmental	ADJ
gujaf-288	334	6	accounting	accounting	NOUN
gujaf-288	334	7	,	,	PUNCT
gujaf-288	334	8	2(2	2(2	NUM
gujaf-288	334	9	)	)	PUNCT
gujaf-288	334	10	,	,	PUNCT
gujaf-288	334	11	211–232	211–232	NUM
gujaf-288	334	12	.	.	PUNCT
gujaf-288	334	13	marais	marais	PROPN
gujaf-288	334	14	,	,	PUNCT
gujaf-288	334	15	y.	y.	PROPN
gujaf-288	334	16	and	and	CCONJ
gujaf-288	334	17	.	.	PUNCT
gujaf-288	335	1	(	(	PUNCT
gujaf-288	335	2	2012	2012	NUM
gujaf-288	335	3	)	)	PUNCT
gujaf-288	335	4	.	.	PUNCT
gujaf-288	336	1	csr	csr	NOUN
gujaf-288	336	2	reporting	reporting	NOUN
gujaf-288	336	3	practices	practice	NOUN
gujaf-288	336	4	of	of	ADP
gujaf-288	336	5	eurozone	eurozone	NOUN
gujaf-288	336	6	companies	company	NOUN
gujaf-288	336	7	.	.	PUNCT
gujaf-288	337	1	spanish	spanish	ADJ
gujaf-288	337	2	accounting	accounting	PROPN
gujaf-288	337	3	review	review	PROPN
gujaf-288	337	4	,	,	PUNCT
gujaf-288	337	5	18(2	18(2	NUM
gujaf-288	337	6	)	)	PUNCT
gujaf-288	337	7	,	,	PUNCT
gujaf-288	337	8	182–193	182–193	NUM
gujaf-288	337	9	.	.	PUNCT
gujaf-288	338	1	masud	masud	PROPN
gujaf-288	338	2	,	,	PUNCT
gujaf-288	338	3	m.a.k	m.a.k	NOUN
gujaf-288	338	4	.	.	PUNCT
gujaf-288	338	5	,	,	PUNCT
gujaf-288	338	6	nurunnabi	nurunnabi	NOUN
gujaf-288	338	7	,	,	PUNCT
gujaf-288	338	8	m.	m.	NOUN
gujaf-288	338	9	and	and	CCONJ
gujaf-288	338	10	bae	bae	PROPN
gujaf-288	338	11	,	,	PUNCT
gujaf-288	338	12	s.	s.	PROPN
gujaf-288	338	13	m.	m.	PROPN
gujaf-288	338	14	(	(	PUNCT
gujaf-288	338	15	2018	2018	NUM
gujaf-288	338	16	)	)	PUNCT
gujaf-288	338	17	.	.	PUNCT
gujaf-288	339	1	the	the	DET
gujaf-288	339	2	effects	effect	NOUN
gujaf-288	339	3	of	of	ADP
gujaf-288	339	4	corporate	corporate	ADJ
gujaf-288	339	5	governance	governance	NOUN
gujaf-288	339	6	on	on	ADP
gujaf-288	339	7	environmental	environmental	ADJ
gujaf-288	339	8	sustainability	sustainability	NOUN
gujaf-288	339	9	reporting	reporting	NOUN
gujaf-288	339	10	:	:	PUNCT
gujaf-288	339	11	empirical	empirical	ADJ
gujaf-288	339	12	evidence	evidence	NOUN
gujaf-288	339	13	from	from	ADP
gujaf-288	339	14	south	south	ADJ
gujaf-288	339	15	asian	asian	ADJ
gujaf-288	339	16	countries	country	NOUN
gujaf-288	339	17	.	.	PUNCT
gujaf-288	340	1	asian	asian	ADJ
gujaf-288	340	2	journal	journal	PROPN
gujaf-288	340	3	of	of	ADP
gujaf-288	340	4	sustainabilityandsocial	sustainabilityandsocial	ADJ
gujaf-288	340	5	responsibility	responsibility	NOUN
gujaf-288	340	6	,	,	PUNCT
gujaf-288	340	7	3(1	3(1	NUM
gujaf-288	340	8	)	)	PUNCT
gujaf-288	340	9	,	,	PUNCT
gujaf-288	340	10	1–26	1–26	NOUN
gujaf-288	340	11	.	.	PUNCT
gujaf-288	341	1	gusau	gusau	PROPN
gujaf-288	341	2	journal	journal	PROPN
gujaf-288	341	3	of	of	ADP
gujaf-288	341	4	accounting	accounting	NOUN
gujaf-288	341	5	and	and	CCONJ
gujaf-288	341	6	finance	finance	NOUN
gujaf-288	341	7	,	,	PUNCT
gujaf-288	341	8	vol	vol	NOUN
gujaf-288	341	9	.	.	PROPN
gujaf-288	341	10	5	5	NUM
gujaf-288	341	11	,	,	PUNCT
gujaf-288	341	12	issue	issue	NOUN
gujaf-288	341	13	1	1	NUM
gujaf-288	341	14	,	,	PUNCT
gujaf-288	341	15	april	april	PROPN
gujaf-288	341	16	,	,	PUNCT
gujaf-288	341	17	2024	2024	NUM
gujaf-288	341	18	330	330	NUM
gujaf-288	341	19	muttakin	muttakin	NOUN
gujaf-288	341	20	,	,	PUNCT
gujaf-288	341	21	m.	m.	PROPN
gujaf-288	341	22	b.	b.	PROPN
gujaf-288	341	23	,	,	PUNCT
gujaf-288	341	24	&	&	CCONJ
gujaf-288	341	25	a.	a.	PROPN
gujaf-288	341	26	k.	k.	PROPN
gujaf-288	341	27	(	(	PUNCT
gujaf-288	341	28	2014	2014	NUM
gujaf-288	341	29	)	)	PUNCT
gujaf-288	341	30	.	.	PUNCT
gujaf-288	342	1	determinants	determinant	NOUN
gujaf-288	342	2	of	of	ADP
gujaf-288	342	3	corporate	corporate	ADJ
gujaf-288	342	4	social	social	ADJ
gujaf-288	342	5	disclosure	disclosure	NOUN
gujaf-288	342	6	:	:	PUNCT
gujaf-288	342	7	empirical	empirical	ADJ
gujaf-288	342	8	evidence	evidence	NOUN
gujaf-288	342	9	from	from	ADP
gujaf-288	342	10	bangladesh	bangladesh	PROPN
gujaf-288	342	11	.	.	PUNCT
gujaf-288	343	1	advances	advance	NOUN
gujaf-288	343	2	in	in	ADP
gujaf-288	343	3	accounting	accounting	NOUN
gujaf-288	343	4	,	,	PUNCT
gujaf-288	343	5	30(1	30(1	NUM
gujaf-288	343	6	)	)	PUNCT
gujaf-288	343	7	,	,	PUNCT
gujaf-288	343	8	168	168	NUM
gujaf-288	343	9	–	–	SYM
gujaf-288	343	10	175	175	NUM
gujaf-288	343	11	.	.	PUNCT
gujaf-288	344	1	naseem	naseem	PROPN
gujaf-288	344	2	,	,	PUNCT
gujaf-288	344	3	m.	m.	NOUN
gujaf-288	344	4	a.	a.	PROPN
gujaf-288	344	5	,	,	PUNCT
gujaf-288	344	6	r.	r.	PROPN
gujaf-288	344	7	u.	u.	PROPN
gujaf-288	344	8	rehman	rehman	PROPN
gujaf-288	344	9	,	,	PUNCT
gujaf-288	344	10	a.	a.	NOUN
gujaf-288	344	11	ikram	ikram	PROPN
gujaf-288	344	12	,	,	PUNCT
gujaf-288	344	13	&	&	CCONJ
gujaf-288	344	14	f.	f.	PROPN
gujaf-288	344	15	m.	m.	PROPN
gujaf-288	344	16	(	(	PUNCT
gujaf-288	344	17	2017	2017	NUM
gujaf-288	344	18	)	)	PUNCT
gujaf-288	344	19	.	.	PUNCT
gujaf-288	345	1	impact	impact	NOUN
gujaf-288	345	2	of	of	ADP
gujaf-288	345	3	board	board	NOUN
gujaf-288	345	4	characteristics	characteristic	NOUN
gujaf-288	345	5	on	on	ADP
gujaf-288	345	6	corporate	corporate	ADJ
gujaf-288	345	7	social	social	ADJ
gujaf-288	345	8	responsibility	responsibility	NOUN
gujaf-288	345	9	disclosure	disclosure	NOUN
gujaf-288	345	10	.	.	PUNCT
gujaf-288	346	1	journal	journal	NOUN
gujaf-288	346	2	of	of	ADP
gujaf-288	346	3	applied	apply	VERB
gujaf-288	346	4	business	business	NOUN
gujaf-288	346	5	research	research	NOUN
gujaf-288	346	6	(	(	PUNCT
gujaf-288	346	7	jabr	jabr	ADJ
gujaf-288	346	8	)	)	PUNCT
gujaf-288	346	9	,	,	PUNCT
gujaf-288	346	10	33(4	33(4	NUM
gujaf-288	346	11	)	)	PUNCT
gujaf-288	346	12	,	,	PUNCT
gujaf-288	346	13	801–810	801–810	NUM
gujaf-288	346	14	.	.	PUNCT
gujaf-288	346	15	ndalu	ndalu	NOUN
gujaf-288	346	16	,	,	PUNCT
gujaf-288	346	17	c.	c.	PROPN
gujaf-288	346	18	t.	t.	PROPN
gujaf-288	346	19	,	,	PUNCT
gujaf-288	346	20	ibanichuka	ibanichuka	PROPN
gujaf-288	346	21	,	,	PUNCT
gujaf-288	346	22	l.	l.	PROPN
gujaf-288	346	23	a.	a.	PROPN
gujaf-288	346	24	e	e	PROPN
gujaf-288	346	25	&	&	CCONJ
gujaf-288	346	26	ofurum	ofurum	PROPN
gujaf-288	346	27	,	,	PUNCT
gujaf-288	346	28	o.	o.	PROPN
gujaf-288	346	29	c.	c.	PROPN
gujaf-288	346	30	(	(	PUNCT
gujaf-288	346	31	2021	2021	NUM
gujaf-288	346	32	)	)	PUNCT
gujaf-288	346	33	.	.	PUNCT
gujaf-288	347	1	board	board	NOUN
gujaf-288	347	2	characteristics	characteristic	NOUN
gujaf-288	347	3	and	and	CCONJ
gujaf-288	347	4	environmental	environmental	ADJ
gujaf-288	347	5	disclosure	disclosure	NOUN
gujaf-288	347	6	of	of	ADP
gujaf-288	347	7	quoted	quote	VERB
gujaf-288	347	8	oil	oil	NOUN
gujaf-288	347	9	and	and	CCONJ
gujaf-288	347	10	gas	gas	NOUN
gujaf-288	347	11	firms	firm	NOUN
gujaf-288	347	12	in	in	ADP
gujaf-288	347	13	nigeria	nigeria	PROPN
gujaf-288	347	14	:	:	PUNCT
gujaf-288	347	15	the	the	DET
gujaf-288	347	16	moderating	moderate	VERB
gujaf-288	347	17	role	role	NOUN
gujaf-288	347	18	of	of	ADP
gujaf-288	347	19	firm	firm	ADJ
gujaf-288	347	20	size	size	NOUN
gujaf-288	347	21	.	.	PUNCT
gujaf-288	348	1	international	international	ADJ
gujaf-288	348	2	journal	journal	NOUN
gujaf-288	348	3	of	of	ADP
gujaf-288	348	4	innovative	innovative	ADJ
gujaf-288	348	5	finance	finance	NOUN
gujaf-288	348	6	and	and	CCONJ
gujaf-288	348	7	economics	economic	NOUN
gujaf-288	348	8	research	research	NOUN
gujaf-288	348	9	,	,	PUNCT
gujaf-288	348	10	9(4	9(4	NUM
gujaf-288	348	11	)	)	PUNCT
gujaf-288	348	12	,	,	PUNCT
gujaf-288	348	13	51–62	51–62	NUM
gujaf-288	348	14	.	.	PUNCT
gujaf-288	348	15	ngwakwe	ngwakwe	NOUN
gujaf-288	348	16	,	,	PUNCT
gujaf-288	348	17	c.	c.	PROPN
gujaf-288	348	18	c.	c.	PROPN
gujaf-288	348	19	,	,	PUNCT
gujaf-288	348	20	ganda	ganda	PROPN
gujaf-288	348	21	,	,	PUNCT
gujaf-288	348	22	f.	f.	PROPN
gujaf-288	348	23	,	,	PUNCT
gujaf-288	348	24	&	&	CCONJ
gujaf-288	348	25	john	john	PROPN
gujaf-288	348	26	,	,	PUNCT
gujaf-288	348	27	a.	a.	NOUN
gujaf-288	348	28	o.	o.	PROPN
gujaf-288	348	29	(	(	PUNCT
gujaf-288	348	30	2014	2014	NUM
gujaf-288	348	31	)	)	PUNCT
gujaf-288	348	32	.	.	PUNCT
gujaf-288	349	1	independent	independent	PROPN
gujaf-288	349	2	board	board	PROPN
gujaf-288	349	3	of	of	ADP
gujaf-288	349	4	directors	director	NOUN
gujaf-288	349	5	and	and	CCONJ
gujaf-288	349	6	corporate	corporate	ADJ
gujaf-288	349	7	sustainability	sustainability	NOUN
gujaf-288	349	8	:	:	PUNCT
gujaf-288	349	9	a	a	DET
gujaf-288	349	10	south	south	ADJ
gujaf-288	349	11	african	african	ADJ
gujaf-288	349	12	and	and	CCONJ
gujaf-288	349	13	nigerian	nigerian	ADJ
gujaf-288	349	14	perspective	perspective	NOUN
gujaf-288	349	15	.	.	PUNCT
gujaf-288	350	1	journal	journal	NOUN
gujaf-288	350	2	of	of	ADP
gujaf-288	350	3	governance	governance	NOUN
gujaf-288	350	4	and	and	CCONJ
gujaf-288	350	5	regulation	regulation	NOUN
gujaf-288	350	6	,	,	PUNCT
gujaf-288	350	7	3(1	3(1	NUM
gujaf-288	350	8	)	)	PUNCT
gujaf-288	350	9	,	,	PUNCT
gujaf-288	350	10	58–68	58–68	NUM
gujaf-288	350	11	.	.	PUNCT
gujaf-288	351	1	https://doi.org/doi	https://doi.org/doi	NOUN
gujaf-288	351	2	:	:	PUNCT
gujaf-288	351	3	10.22495	10.22495	NUM
gujaf-288	351	4	/	/	SYM
gujaf-288	351	5	jgr_v3_i1_p4	jgr_v3_i1_p4	PROPN
gujaf-288	351	6	sec	sec	PROPN
gujaf-288	351	7	(	(	PUNCT
gujaf-288	351	8	2011	2011	NUM
gujaf-288	351	9	)	)	PUNCT
gujaf-288	351	10	corporate	corporate	ADJ
gujaf-288	351	11	governance	governance	NOUN
gujaf-288	351	12	guideline	guideline	NOUN
gujaf-288	351	13	and	and	CCONJ
gujaf-288	351	14	revised	revise	VERB
gujaf-288	351	15	okwudili	okwudili	ADJ
gujaf-288	351	16	,	,	PUNCT
gujaf-288	351	17	r.	r.	PROPN
gujaf-288	351	18	i.	i.	PROPN
gujaf-288	351	19	i	i	PROPN
gujaf-288	351	20	&	&	CCONJ
gujaf-288	351	21	chibuzor	chibuzor	PROPN
gujaf-288	351	22	,	,	PUNCT
gujaf-288	351	23	h.	h.	PROPN
gujaf-288	351	24	g	g	PROPN
gujaf-288	351	25	&	&	CCONJ
gujaf-288	351	26	clement	clement	PROPN
gujaf-288	351	27	,	,	PUNCT
gujaf-288	351	28	c.	c.	PROPN
gujaf-288	351	29	o.	o.	PROPN
gujaf-288	351	30	(	(	PUNCT
gujaf-288	351	31	2023	2023	NUM
gujaf-288	351	32	)	)	PUNCT
gujaf-288	351	33	.	.	PUNCT
gujaf-288	352	1	how	how	SCONJ
gujaf-288	352	2	much	much	ADJ
gujaf-288	352	3	can	can	AUX
gujaf-288	352	4	board	board	VERB
gujaf-288	352	5	attributes	attribute	VERB
gujaf-288	352	6	influence	influence	NOUN
gujaf-288	352	7	sustainability	sustainability	NOUN
gujaf-288	352	8	performance	performance	NOUN
gujaf-288	352	9	of	of	ADP
gujaf-288	352	10	firms	firm	NOUN
gujaf-288	352	11	?	?	PUNCT
gujaf-288	353	1	west	west	ADJ
gujaf-288	353	2	african	african	ADJ
gujaf-288	353	3	evidence	evidence	NOUN
gujaf-288	353	4	.	.	PUNCT
gujaf-288	354	1	international	international	ADJ
gujaf-288	354	2	journal	journal	PROPN
gujaf-288	354	3	of	of	ADP
gujaf-288	354	4	business	business	NOUN
gujaf-288	354	5	and	and	CCONJ
gujaf-288	354	6	management	management	NOUN
gujaf-288	354	7	.	.	PUNCT
gujaf-288	355	1	ong	ong	INTJ
gujaf-288	355	2	,	,	PUNCT
gujaf-288	355	3	t.	t.	PROPN
gujaf-288	355	4	,	,	PUNCT
gujaf-288	355	5	trireksani	trireksani	ADJ
gujaf-288	355	6	,	,	PUNCT
gujaf-288	355	7	t.	t.	PROPN
gujaf-288	355	8	&	&	CCONJ
gujaf-288	355	9	djajadikerta	djajadikerta	PROPN
gujaf-288	355	10	,	,	PUNCT
gujaf-288	355	11	h.	h.	PROPN
gujaf-288	355	12	(	(	PUNCT
gujaf-288	355	13	2016	2016	NUM
gujaf-288	355	14	)	)	PUNCT
gujaf-288	355	15	.	.	PUNCT
gujaf-288	356	1	hard	hard	ADJ
gujaf-288	356	2	and	and	CCONJ
gujaf-288	356	3	soft	soft	ADJ
gujaf-288	356	4	sustainability	sustainability	NOUN
gujaf-288	356	5	disclosures	disclosure	NOUN
gujaf-288	356	6	:	:	PUNCT
gujaf-288	356	7	australia	australia	PROPN
gujaf-288	356	8	’s	’s	PART
gujaf-288	356	9	resources	resource	NOUN
gujaf-288	356	10	industry	industry	NOUN
gujaf-288	356	11	.	.	PUNCT
gujaf-288	357	1	accounting	accounting	NOUN
gujaf-288	357	2	research	research	PROPN
gujaf-288	357	3	journal	journal	PROPN
gujaf-288	357	4	,	,	PUNCT
gujaf-288	357	5	29(2	29(2	NUM
gujaf-288	357	6	)	)	PUNCT
gujaf-288	357	7	,	,	PUNCT
gujaf-288	357	8	198–217	198–217	NUM
gujaf-288	357	9	.	.	PUNCT
gujaf-288	358	1	ong	ong	PROPN
gujaf-288	358	2	,	,	PUNCT
gujaf-288	358	3	t.	t.	NOUN
gujaf-288	358	4	and	and	CCONJ
gujaf-288	358	5	djajadikerta	djajadikerta	PROPN
gujaf-288	358	6	,	,	PUNCT
gujaf-288	358	7	h.	h.	PROPN
gujaf-288	358	8	g.	g.	PROPN
gujaf-288	358	9	(	(	PUNCT
gujaf-288	358	10	2018	2018	NUM
gujaf-288	358	11	)	)	PUNCT
gujaf-288	358	12	.	.	PUNCT
gujaf-288	359	1	corporate	corporate	ADJ
gujaf-288	359	2	governance	governance	NOUN
gujaf-288	359	3	and	and	CCONJ
gujaf-288	359	4	sustainability	sustainability	NOUN
gujaf-288	359	5	reporting	reporting	NOUN
gujaf-288	359	6	in	in	ADP
gujaf-288	359	7	the	the	DET
gujaf-288	359	8	australian	australian	ADJ
gujaf-288	359	9	resources	resource	NOUN
gujaf-288	359	10	industry	industry	NOUN
gujaf-288	359	11	:	:	PUNCT
gujaf-288	359	12	an	an	DET
gujaf-288	359	13	empirical	empirical	ADJ
gujaf-288	359	14	analysis	analysis	NOUN
gujaf-288	359	15	.	.	PUNCT
gujaf-288	360	1	social	social	ADJ
gujaf-288	360	2	responsibility	responsibility	NOUN
gujaf-288	360	3	journal	journal	NOUN
gujaf-288	360	4	,	,	PUNCT
gujaf-288	360	5	16(1	16(1	NUM
gujaf-288	360	6	)	)	PUNCT
gujaf-288	360	7	,	,	PUNCT
gujaf-288	360	8	1–14	1–14	PROPN
gujaf-288	360	9	.	.	PUNCT
gujaf-288	360	10	putri	putri	PROPN
gujaf-288	360	11	,	,	PUNCT
gujaf-288	360	12	p.	p.	NOUN
gujaf-288	360	13	c	c	PROPN
gujaf-288	360	14	and	and	CCONJ
gujaf-288	360	15	nasih	nasih	PROPN
gujaf-288	360	16	,	,	PUNCT
gujaf-288	360	17	m.	m.	NOUN
gujaf-288	360	18	(	(	PUNCT
gujaf-288	360	19	2022	2022	NUM
gujaf-288	360	20	)	)	PUNCT
gujaf-288	360	21	.	.	PUNCT
gujaf-288	361	1	the	the	DET
gujaf-288	361	2	effect	effect	NOUN
gujaf-288	361	3	of	of	ADP
gujaf-288	361	4	gender	gender	NOUN
gujaf-288	361	5	diversity	diversity	NOUN
gujaf-288	361	6	in	in	ADP
gujaf-288	361	7	the	the	DET
gujaf-288	361	8	boardroom	boardroom	NOUN
gujaf-288	361	9	and	and	CCONJ
gujaf-288	361	10	company	company	NOUN
gujaf-288	361	11	growth	growth	NOUN
gujaf-288	361	12	on	on	ADP
gujaf-288	361	13	environmental	environmental	ADJ
gujaf-288	361	14	,	,	PUNCT
gujaf-288	361	15	social	social	ADJ
gujaf-288	361	16	,	,	PUNCT
gujaf-288	361	17	and	and	CCONJ
gujaf-288	361	18	governance	governance	NOUN
gujaf-288	361	19	disclosure	disclosure	NOUN
gujaf-288	361	20	(	(	PUNCT
gujaf-288	361	21	esgd	esgd	PROPN
gujaf-288	361	22	)	)	PUNCT
gujaf-288	361	23	.	.	PUNCT
gujaf-288	362	1	journal	journal	PROPN
gujaf-288	362	2	of	of	ADP
gujaf-288	362	3	accounting	accounting	NOUN
gujaf-288	362	4	and	and	CCONJ
gujaf-288	362	5	investment	investment	NOUN
gujaf-288	362	6	,	,	PUNCT
gujaf-288	362	7	23	23	NUM
gujaf-288	362	8	.	.	PUNCT
gujaf-288	363	1	saari	saari	PROPN
gujaf-288	363	2	,	,	PUNCT
gujaf-288	363	3	v.	v.	PROPN
gujaf-288	363	4	&	&	CCONJ
gujaf-288	363	5	kao	kao	PROPN
gujaf-288	363	6	,	,	PUNCT
gujaf-288	363	7	s.	s.	PROPN
gujaf-288	363	8	m.	m.	PROPN
gujaf-288	363	9	(	(	PUNCT
gujaf-288	363	10	2019	2019	NUM
gujaf-288	363	11	)	)	PUNCT
gujaf-288	363	12	.	.	PUNCT
gujaf-288	364	1	board	board	NOUN
gujaf-288	364	2	composition	composition	NOUN
gujaf-288	364	3	,	,	PUNCT
gujaf-288	364	4	sustainability	sustainability	NOUN
gujaf-288	364	5	and	and	CCONJ
gujaf-288	364	6	firm	firm	ADJ
gujaf-288	364	7	performance	performance	NOUN
gujaf-288	364	8	.	.	PUNCT
gujaf-288	365	1	umea	umea	PROPN
gujaf-288	365	2	university	university	PROPN
gujaf-288	365	3	.	.	PUNCT
gujaf-288	366	1	sandhu	sandhu	PROPN
gujaf-288	366	2	,	,	PUNCT
gujaf-288	366	3	a.	a.	PROPN
gujaf-288	366	4	,	,	PUNCT
gujaf-288	366	5	&	&	CCONJ
gujaf-288	366	6	singh	singh	PROPN
gujaf-288	366	7	,	,	PUNCT
gujaf-288	366	8	b.	b.	PROPN
gujaf-288	366	9	(	(	PUNCT
gujaf-288	366	10	2019	2019	NUM
gujaf-288	366	11	)	)	PUNCT
gujaf-288	366	12	.	.	PUNCT
gujaf-288	367	1	board	board	NOUN
gujaf-288	367	2	composition	composition	NOUN
gujaf-288	367	3	and	and	CCONJ
gujaf-288	367	4	corporate	corporate	ADJ
gujaf-288	367	5	reporting	reporting	NOUN
gujaf-288	367	6	on	on	ADP
gujaf-288	367	7	internet	internet	NOUN
gujaf-288	367	8	:	:	PUNCT
gujaf-288	367	9	indian	indian	ADJ
gujaf-288	367	10	evidence	evidence	NOUN
gujaf-288	367	11	.	.	PUNCT
gujaf-288	368	1	journal	journal	NOUN
gujaf-288	368	2	of	of	ADP
gujaf-288	368	3	financial	financial	ADJ
gujaf-288	368	4	reporting	reporting	NOUN
gujaf-288	368	5	and	and	CCONJ
gujaf-288	368	6	accounting	accounting	NOUN
gujaf-288	368	7	,	,	PUNCT
gujaf-288	368	8	17(2	17(2	NUM
gujaf-288	368	9	)	)	PUNCT
gujaf-288	368	10	,	,	PUNCT
gujaf-288	368	11	292–319	292–319	NUM
gujaf-288	368	12	.	.	PUNCT
gujaf-288	369	1	https://doi.org/doi	https://doi.org/doi	NOUN
gujaf-288	369	2	:	:	PUNCT
gujaf-288	369	3	10.1108	10.1108	NUM
gujaf-288	369	4	/	/	SYM
gujaf-288	369	5	jfra-05	jfra-05	PROPN
gujaf-288	369	6	-	-	PUNCT
gujaf-288	369	7	2017	2017	NUM
gujaf-288	369	8	-	-	PUNCT
gujaf-288	369	9	0031	0031	NUM
gujaf-288	369	10	shahin	shahin	PROPN
gujaf-288	369	11	,	,	PUNCT
gujaf-288	369	12	a.	a.	NOUN
gujaf-288	369	13	(	(	PUNCT
gujaf-288	369	14	2015	2015	NUM
gujaf-288	369	15	)	)	PUNCT
gujaf-288	369	16	.	.	PUNCT
gujaf-288	370	1	manufacturing	manufacture	VERB
gujaf-288	370	2	firm	firm	NOUN
gujaf-288	370	3	:	:	PUNCT
gujaf-288	370	4	an	an	DET
gujaf-288	370	5	overview	overview	NOUN
gujaf-288	370	6	.	.	PUNCT
gujaf-288	371	1	international	international	ADJ
gujaf-288	371	2	journal	journal	PROPN
gujaf-288	371	3	of	of	ADP
gujaf-288	371	4	management	management	NOUN
gujaf-288	371	5	and	and	CCONJ
gujaf-288	371	6	business	business	NOUN
gujaf-288	371	7	research	research	NOUN
gujaf-288	371	8	,	,	PUNCT
gujaf-288	371	9	285–282	285–282	NUM
gujaf-288	371	10	.	.	PUNCT
gujaf-288	371	11	shrivastava	shrivastava	PROPN
gujaf-288	371	12	,	,	PUNCT
gujaf-288	371	13	p.	p.	NOUN
gujaf-288	371	14	,	,	PUNCT
gujaf-288	371	15	&	&	CCONJ
gujaf-288	371	16	a.	a.	PROPN
gujaf-288	371	17	a.	a.	PROPN
gujaf-288	371	18	(	(	PUNCT
gujaf-288	371	19	2014	2014	NUM
gujaf-288	371	20	)	)	PUNCT
gujaf-288	371	21	.	.	PUNCT
gujaf-288	372	1	the	the	DET
gujaf-288	372	2	impact	impact	NOUN
gujaf-288	372	3	of	of	ADP
gujaf-288	372	4	corporate	corporate	ADJ
gujaf-288	372	5	governance	governance	NOUN
gujaf-288	372	6	on	on	ADP
gujaf-288	372	7	sustainability	sustainability	NOUN
gujaf-288	372	8	performance	performance	NOUN
gujaf-288	372	9	.	.	PUNCT
gujaf-288	373	1	journal	journal	NOUN
gujaf-288	373	2	of	of	ADP
gujaf-288	373	3	sustainable	sustainable	ADJ
gujaf-288	373	4	finance	finance	NOUN
gujaf-288	373	5	&	&	CCONJ
gujaf-288	373	6	investment	investment	NOUN
gujaf-288	373	7	,	,	PUNCT
gujaf-288	373	8	4(1	4(1	NOUN
gujaf-288	373	9	)	)	PUNCT
gujaf-288	373	10	,	,	PUNCT
gujaf-288	373	11	21–37	21–37	NUM
gujaf-288	373	12	.	.	PUNCT
gujaf-288	373	13	tang	tang	PROPN
gujaf-288	373	14	,	,	PUNCT
gujaf-288	373	15	q.	q.	PROPN
gujaf-288	373	16	(	(	PUNCT
gujaf-288	373	17	2016	2016	NUM
gujaf-288	373	18	)	)	PUNCT
gujaf-288	373	19	.	.	PUNCT
gujaf-288	374	1	carbon	carbon	NOUN
gujaf-288	374	2	management	management	NOUN
gujaf-288	374	3	system	system	NOUN
gujaf-288	374	4	study	study	NOUN
gujaf-288	374	5	:	:	PUNCT
gujaf-288	374	6	contributions	contribution	NOUN
gujaf-288	374	7	,	,	PUNCT
gujaf-288	374	8	limitations	limitation	NOUN
gujaf-288	374	9	,	,	PUNCT
gujaf-288	374	10	and	and	CCONJ
gujaf-288	374	11	gusau	gusau	ADJ
gujaf-288	374	12	journal	journal	NOUN
gujaf-288	374	13	of	of	ADP
gujaf-288	374	14	accounting	accounting	NOUN
gujaf-288	374	15	and	and	CCONJ
gujaf-288	374	16	finance	finance	NOUN
gujaf-288	374	17	,	,	PUNCT
gujaf-288	374	18	vol	vol	NOUN
gujaf-288	374	19	.	.	PROPN
gujaf-288	374	20	5	5	NUM
gujaf-288	374	21	,	,	PUNCT
gujaf-288	374	22	issue	issue	NOUN
gujaf-288	374	23	1	1	NUM
gujaf-288	374	24	,	,	PUNCT
gujaf-288	374	25	april	april	PROPN
gujaf-288	374	26	,	,	PUNCT
gujaf-288	374	27	2024	2024	NUM
gujaf-288	374	28	331	331	NUM
gujaf-288	374	29	future	future	ADJ
gujaf-288	374	30	opportunities	opportunity	NOUN
gujaf-288	374	31	:	:	PUNCT
gujaf-288	374	32	a	a	DET
gujaf-288	374	33	response	response	NOUN
gujaf-288	374	34	to	to	ADP
gujaf-288	374	35	discussion	discussion	NOUN
gujaf-288	374	36	comments	comment	NOUN
gujaf-288	374	37	.	.	PUNCT
gujaf-288	375	1	the	the	DET
gujaf-288	375	2	international	international	ADJ
gujaf-288	375	3	journal	journal	NOUN
gujaf-288	375	4	of	of	ADP
gujaf-288	375	5	accounting	accounting	NOUN
gujaf-288	375	6	,	,	PUNCT
gujaf-288	375	7	elsevier	elsevier	NOUN
gujaf-288	375	8	,	,	PUNCT
gujaf-288	375	9	51(2	51(2	NUM
gujaf-288	375	10	)	)	PUNCT
gujaf-288	375	11	,	,	PUNCT
gujaf-288	375	12	310–314	310–314	NUM
gujaf-288	375	13	.	.	PUNCT
gujaf-288	375	14	yunusa	yunusa	PROPN
gujaf-288	375	15	,	,	PUNCT
gujaf-288	375	16	n.	n.	NOUN
gujaf-288	375	17	(	(	PUNCT
gujaf-288	375	18	2017	2017	NUM
gujaf-288	375	19	)	)	PUNCT
gujaf-288	375	20	.	.	PUNCT
gujaf-288	376	1	corporate	corporate	ADJ
gujaf-288	376	2	governance	governance	NOUN
gujaf-288	376	3	mechanism	mechanism	NOUN
gujaf-288	376	4	in	in	ADP
gujaf-288	376	5	social	social	ADJ
gujaf-288	376	6	and	and	CCONJ
gujaf-288	376	7	environmental	environmental	ADJ
gujaf-288	376	8	disclosure	disclosure	NOUN
gujaf-288	376	9	:	:	PUNCT
gujaf-288	376	10	the	the	DET
gujaf-288	376	11	moderating	moderate	VERB
gujaf-288	376	12	role	role	NOUN
gujaf-288	376	13	of	of	ADP
gujaf-288	376	14	non	non	ADJ
gujaf-288	376	15	-	-	ADJ
gujaf-288	376	16	executive	executive	ADJ
gujaf-288	376	17	directors’ownership	directors’ownership	NOUN
gujaf-288	376	18	in	in	ADP
gujaf-288	376	19	nigeria	nigeria	PROPN
gujaf-288	376	20	.	.	PUNCT
gujaf-288	377	1	universiti	universiti	PROPN
gujaf-288	377	2	utara	utara	PROPN
gujaf-288	377	3	malaysia	malaysia	PROPN
gujaf-288	377	4	.	.	PUNCT