id	sid	tid	token	lemma	pos
gujaf-31	1	1	gusau	gusau	PROPN
gujaf-31	1	2	journal	journal	NOUN
gujaf-31	1	3	of	of	ADP
gujaf-31	1	4	accounting	accounting	NOUN
gujaf-31	1	5	and	and	CCONJ
gujaf-31	1	6	finance	finance	NOUN
gujaf-31	1	7	(	(	PUNCT
gujaf-31	1	8	gujaf	gujaf	NOUN
gujaf-31	1	9	)	)	PUNCT
gujaf-31	1	10	vol	vol	NOUN
gujaf-31	1	11	.	.	NOUN
gujaf-31	1	12	1	1	NUM
gujaf-31	1	13	issue	issue	NOUN
gujaf-31	1	14	2	2	NUM
gujaf-31	1	15	,	,	PUNCT
gujaf-31	1	16	october	october	PROPN
gujaf-31	1	17	,	,	PUNCT
gujaf-31	1	18	2020	2020	NUM
gujaf-31	1	19	issn	issn	VERB
gujaf-31	1	20	:	:	PUNCT
gujaf-31	1	21	2756	2756	NUM
gujaf-31	1	22	-	-	PUNCT
gujaf-31	1	23	665x	665x	NOUN
gujaf-31	1	24	a	a	DET
gujaf-31	1	25	publication	publication	NOUN
gujaf-31	1	26	of	of	ADP
gujaf-31	1	27	department	department	NOUN
gujaf-31	1	28	of	of	ADP
gujaf-31	1	29	accounting	accounting	NOUN
gujaf-31	1	30	and	and	CCONJ
gujaf-31	1	31	finance	finance	NOUN
gujaf-31	1	32	,	,	PUNCT
gujaf-31	1	33	faculty	faculty	NOUN
gujaf-31	1	34	of	of	ADP
gujaf-31	1	35	management	management	NOUN
gujaf-31	1	36	and	and	CCONJ
gujaf-31	1	37	social	social	ADJ
gujaf-31	1	38	sciences	science	NOUN
gujaf-31	1	39	,	,	PUNCT
gujaf-31	1	40	federal	federal	ADJ
gujaf-31	1	41	university	university	NOUN
gujaf-31	1	42	gusau	gusau	NOUN
gujaf-31	1	43	,	,	PUNCT
gujaf-31	1	44	zamfara	zamfara	PROPN
gujaf-31	1	45	state	state	PROPN
gujaf-31	1	46	–	–	PUNCT
gujaf-31	1	47	nigeria	nigeria	PROPN
gujaf-31	1	48	gusau	gusau	PROPN
gujaf-31	1	49	journal	journal	PROPN
gujaf-31	1	50	of	of	ADP
gujaf-31	1	51	accounting	accounting	NOUN
gujaf-31	1	52	and	and	CCONJ
gujaf-31	1	53	finance	finance	NOUN
gujaf-31	1	54	,	,	PUNCT
gujaf-31	1	55	vol	vol	NOUN
gujaf-31	1	56	.	.	PUNCT
gujaf-31	2	1	i	i	PRON
gujaf-31	2	2	,	,	PUNCT
gujaf-31	2	3	issue	issue	NOUN
gujaf-31	2	4	2	2	NUM
gujaf-31	2	5	,	,	PUNCT
gujaf-31	2	6	october	october	PROPN
gujaf-31	2	7	,	,	PUNCT
gujaf-31	2	8	2020	2020	NUM
gujaf-31	2	9	1	1	NUM
gujaf-31	2	10	corporate	corporate	ADJ
gujaf-31	2	11	social	social	ADJ
gujaf-31	2	12	responsibility	responsibility	NOUN
gujaf-31	2	13	and	and	CCONJ
gujaf-31	2	14	profitability	profitability	NOUN
gujaf-31	2	15	of	of	ADP
gujaf-31	2	16	quoted	quote	VERB
gujaf-31	2	17	nigerian	nigerian	ADJ
gujaf-31	2	18	firms	firm	NOUN
gujaf-31	2	19	:	:	PUNCT
gujaf-31	2	20	the	the	DET
gujaf-31	2	21	mediating	mediate	VERB
gujaf-31	2	22	effect	effect	NOUN
gujaf-31	2	23	of	of	ADP
gujaf-31	2	24	firm	firm	ADJ
gujaf-31	2	25	size	size	NOUN
gujaf-31	2	26	anthony	anthony	PROPN
gujaf-31	2	27	idoko	idoko	PROPN
gujaf-31	2	28	onoja1	onoja1	PROPN
gujaf-31	2	29	evelyn	evelyn	PROPN
gujaf-31	2	30	iember	iember	PROPN
gujaf-31	2	31	ashiko2	ashiko2	PROPN
gujaf-31	2	32	department	department	PROPN
gujaf-31	2	33	of	of	ADP
gujaf-31	2	34	accounting	accounting	PROPN
gujaf-31	2	35	benue	benue	PROPN
gujaf-31	2	36	state	state	PROPN
gujaf-31	2	37	university	university	PROPN
gujaf-31	2	38	makurdi	makurdi	NOUN
gujaf-31	2	39	,	,	PUNCT
gujaf-31	2	40	nigeria	nigeria	PROPN
gujaf-31	2	41	comfort	comfort	PROPN
gujaf-31	2	42	shakpande3	shakpande3	PROPN
gujaf-31	2	43	department	department	PROPN
gujaf-31	2	44	of	of	ADP
gujaf-31	2	45	business	business	NOUN
gujaf-31	2	46	management	management	PROPN
gujaf-31	2	47	benue	benue	VERB
gujaf-31	2	48	state	state	PROPN
gujaf-31	2	49	university	university	PROPN
gujaf-31	2	50	makurdi	makurdi	NOUN
gujaf-31	2	51	,	,	PUNCT
gujaf-31	2	52	nigeria	nigeria	PROPN
gujaf-31	2	53	abstract	abstract	VERB
gujaf-31	2	54	the	the	DET
gujaf-31	2	55	study	study	NOUN
gujaf-31	2	56	examines	examine	VERB
gujaf-31	2	57	the	the	DET
gujaf-31	2	58	link	link	NOUN
gujaf-31	2	59	between	between	ADP
gujaf-31	2	60	corporate	corporate	ADJ
gujaf-31	2	61	social	social	ADJ
gujaf-31	2	62	responsibility	responsibility	NOUN
gujaf-31	2	63	(	(	PUNCT
gujaf-31	2	64	csr	csr	NOUN
gujaf-31	2	65	)	)	PUNCT
gujaf-31	2	66	and	and	CCONJ
gujaf-31	2	67	profitability	profitability	NOUN
gujaf-31	2	68	with	with	ADP
gujaf-31	2	69	emphasis	emphasis	NOUN
gujaf-31	2	70	on	on	ADP
gujaf-31	2	71	the	the	DET
gujaf-31	2	72	role	role	NOUN
gujaf-31	2	73	of	of	ADP
gujaf-31	2	74	firm	firm	ADJ
gujaf-31	2	75	size	size	NOUN
gujaf-31	2	76	.	.	PUNCT
gujaf-31	3	1	the	the	DET
gujaf-31	3	2	population	population	NOUN
gujaf-31	3	3	consists	consist	VERB
gujaf-31	3	4	of	of	ADP
gujaf-31	3	5	106	106	NUM
gujaf-31	3	6	quoted	quote	VERB
gujaf-31	3	7	nigerian	nigerian	ADJ
gujaf-31	3	8	non	non	ADJ
gujaf-31	3	9	-	-	ADJ
gujaf-31	3	10	financial	financial	ADJ
gujaf-31	3	11	firms	firm	NOUN
gujaf-31	3	12	,	,	PUNCT
gujaf-31	3	13	out	out	ADP
gujaf-31	3	14	of	of	ADP
gujaf-31	3	15	which	which	PRON
gujaf-31	3	16	a	a	DET
gujaf-31	3	17	sample	sample	NOUN
gujaf-31	3	18	of	of	ADP
gujaf-31	3	19	86	86	NUM
gujaf-31	3	20	firms	firm	NOUN
gujaf-31	3	21	was	be	AUX
gujaf-31	3	22	selected	select	VERB
gujaf-31	3	23	based	base	VERB
gujaf-31	3	24	on	on	ADP
gujaf-31	3	25	data	datum	NOUN
gujaf-31	3	26	availability	availability	NOUN
gujaf-31	3	27	.	.	PUNCT
gujaf-31	4	1	using	use	VERB
gujaf-31	4	2	hierarchical	hierarchical	ADJ
gujaf-31	4	3	linear	linear	ADJ
gujaf-31	4	4	regression	regression	NOUN
gujaf-31	4	5	analysis	analysis	NOUN
gujaf-31	4	6	,	,	PUNCT
gujaf-31	4	7	the	the	DET
gujaf-31	4	8	study	study	NOUN
gujaf-31	4	9	found	find	VERB
gujaf-31	4	10	evidence	evidence	NOUN
gujaf-31	4	11	that	that	SCONJ
gujaf-31	4	12	firm	firm	ADJ
gujaf-31	4	13	size	size	NOUN
gujaf-31	4	14	has	have	AUX
gujaf-31	4	15	significant	significant	ADJ
gujaf-31	4	16	effect	effect	NOUN
gujaf-31	4	17	on	on	ADP
gujaf-31	4	18	the	the	DET
gujaf-31	4	19	csr	csr	NOUN
gujaf-31	4	20	-	-	ADJ
gujaf-31	4	21	profitability	profitability	NOUN
gujaf-31	4	22	link	link	NOUN
gujaf-31	4	23	;	;	PUNCT
gujaf-31	4	24	confirming	confirm	VERB
gujaf-31	4	25	that	that	SCONJ
gujaf-31	4	26	larger	large	ADJ
gujaf-31	4	27	firms	firm	NOUN
gujaf-31	4	28	have	have	VERB
gujaf-31	4	29	the	the	DET
gujaf-31	4	30	capacity	capacity	NOUN
gujaf-31	4	31	to	to	PART
gujaf-31	4	32	invest	invest	VERB
gujaf-31	4	33	in	in	ADP
gujaf-31	4	34	csr	csr	NOUN
gujaf-31	4	35	activities	activity	NOUN
gujaf-31	4	36	more	more	ADJ
gujaf-31	4	37	than	than	ADP
gujaf-31	4	38	their	their	PRON
gujaf-31	4	39	smaller	small	ADJ
gujaf-31	4	40	counterparts	counterpart	NOUN
gujaf-31	4	41	.	.	PUNCT
gujaf-31	5	1	it	it	PRON
gujaf-31	5	2	is	be	AUX
gujaf-31	5	3	also	also	ADV
gujaf-31	5	4	found	find	VERB
gujaf-31	5	5	that	that	SCONJ
gujaf-31	5	6	corporate	corporate	ADJ
gujaf-31	5	7	donations	donation	NOUN
gujaf-31	5	8	and	and	CCONJ
gujaf-31	5	9	employee	employee	NOUN
gujaf-31	5	10	relations	relation	NOUN
gujaf-31	5	11	have	have	VERB
gujaf-31	5	12	significant	significant	ADJ
gujaf-31	5	13	positive	positive	ADJ
gujaf-31	5	14	effect	effect	NOUN
gujaf-31	5	15	on	on	ADP
gujaf-31	5	16	profitability	profitability	NOUN
gujaf-31	5	17	of	of	ADP
gujaf-31	5	18	the	the	DET
gujaf-31	5	19	firms	firm	NOUN
gujaf-31	5	20	and	and	CCONJ
gujaf-31	5	21	that	that	SCONJ
gujaf-31	5	22	this	this	DET
gujaf-31	5	23	effect	effect	NOUN
gujaf-31	5	24	is	be	AUX
gujaf-31	5	25	significantly	significantly	ADV
gujaf-31	5	26	improved	improve	VERB
gujaf-31	5	27	by	by	ADP
gujaf-31	5	28	the	the	DET
gujaf-31	5	29	mediating	mediate	VERB
gujaf-31	5	30	variable	variable	NOUN
gujaf-31	5	31	.	.	PUNCT
gujaf-31	6	1	the	the	DET
gujaf-31	6	2	results	result	NOUN
gujaf-31	6	3	are	be	AUX
gujaf-31	6	4	consistent	consistent	ADJ
gujaf-31	6	5	with	with	ADP
gujaf-31	6	6	stakeholders	stakeholder	NOUN
gujaf-31	6	7	theory	theory	NOUN
gujaf-31	6	8	and	and	CCONJ
gujaf-31	6	9	suggest	suggest	VERB
gujaf-31	6	10	that	that	SCONJ
gujaf-31	6	11	responsible	responsible	ADJ
gujaf-31	6	12	business	business	NOUN
gujaf-31	6	13	practices	practice	NOUN
gujaf-31	6	14	towards	towards	ADP
gujaf-31	6	15	primary	primary	ADJ
gujaf-31	6	16	stakeholders	stakeholder	NOUN
gujaf-31	6	17	can	can	AUX
gujaf-31	6	18	be	be	AUX
gujaf-31	6	19	profitable	profitable	ADJ
gujaf-31	6	20	and	and	CCONJ
gujaf-31	6	21	beneficial	beneficial	ADJ
gujaf-31	6	22	to	to	ADP
gujaf-31	6	23	nigerian	nigerian	ADJ
gujaf-31	6	24	firms	firm	NOUN
gujaf-31	6	25	.	.	PUNCT
gujaf-31	7	1	these	these	DET
gujaf-31	7	2	results	result	NOUN
gujaf-31	7	3	justify	justify	VERB
gujaf-31	7	4	the	the	DET
gujaf-31	7	5	existing	exist	VERB
gujaf-31	7	6	corporate	corporate	ADJ
gujaf-31	7	7	investments	investment	NOUN
gujaf-31	7	8	in	in	ADP
gujaf-31	7	9	csr	csr	NOUN
gujaf-31	7	10	activities	activity	NOUN
gujaf-31	7	11	.	.	PUNCT
gujaf-31	8	1	therefore	therefore	ADV
gujaf-31	8	2	,	,	PUNCT
gujaf-31	8	3	the	the	DET
gujaf-31	8	4	study	study	NOUN
gujaf-31	8	5	recommends	recommend	VERB
gujaf-31	8	6	that	that	SCONJ
gujaf-31	8	7	nigerian	nigerian	ADJ
gujaf-31	8	8	firms	firm	NOUN
gujaf-31	8	9	should	should	AUX
gujaf-31	8	10	adopt	adopt	VERB
gujaf-31	8	11	csr	csr	NOUN
gujaf-31	8	12	strategy	strategy	NOUN
gujaf-31	8	13	for	for	ADP
gujaf-31	8	14	creating	create	VERB
gujaf-31	8	15	shared	share	VERB
gujaf-31	8	16	value	value	NOUN
gujaf-31	8	17	(	(	PUNCT
gujaf-31	8	18	csv	csv	NOUN
gujaf-31	8	19	)	)	PUNCT
gujaf-31	8	20	;	;	PUNCT
gujaf-31	8	21	mitigating	mitigate	VERB
gujaf-31	8	22	risks	risk	NOUN
gujaf-31	8	23	(	(	PUNCT
gujaf-31	8	24	of	of	ADP
gujaf-31	8	25	corruption	corruption	NOUN
gujaf-31	8	26	,	,	PUNCT
gujaf-31	8	27	scandals	scandal	NOUN
gujaf-31	8	28	and	and	CCONJ
gujaf-31	8	29	environmental	environmental	ADJ
gujaf-31	8	30	accidents	accident	NOUN
gujaf-31	8	31	)	)	PUNCT
gujaf-31	8	32	;	;	PUNCT
gujaf-31	8	33	attracting	attract	VERB
gujaf-31	8	34	and	and	CCONJ
gujaf-31	8	35	retaining	retain	VERB
gujaf-31	8	36	quality	quality	NOUN
gujaf-31	8	37	workforce	workforce	NOUN
gujaf-31	8	38	;	;	PUNCT
gujaf-31	8	39	gaining	gain	VERB
gujaf-31	8	40	competitive	competitive	ADJ
gujaf-31	8	41	advantage	advantage	NOUN
gujaf-31	8	42	and	and	CCONJ
gujaf-31	8	43	improving	improve	VERB
gujaf-31	8	44	financial	financial	ADJ
gujaf-31	8	45	performance	performance	NOUN
gujaf-31	8	46	.	.	PUNCT
gujaf-31	9	1	regulatory	regulatory	ADJ
gujaf-31	9	2	authorities	authority	NOUN
gujaf-31	9	3	on	on	ADP
gujaf-31	9	4	their	their	PRON
gujaf-31	9	5	part	part	NOUN
gujaf-31	9	6	should	should	AUX
gujaf-31	9	7	evolve	evolve	VERB
gujaf-31	9	8	measures	measure	NOUN
gujaf-31	9	9	that	that	PRON
gujaf-31	9	10	monitor	monitor	VERB
gujaf-31	9	11	corporate	corporate	ADJ
gujaf-31	9	12	investment	investment	NOUN
gujaf-31	9	13	in	in	ADP
gujaf-31	9	14	csr	csr	NOUN
gujaf-31	9	15	to	to	PART
gujaf-31	9	16	promote	promote	VERB
gujaf-31	9	17	an	an	DET
gujaf-31	9	18	honest	honest	ADJ
gujaf-31	9	19	culture	culture	NOUN
gujaf-31	9	20	of	of	ADP
gujaf-31	9	21	sustainable	sustainable	ADJ
gujaf-31	9	22	economic	economic	ADJ
gujaf-31	9	23	development	development	NOUN
gujaf-31	9	24	.	.	PUNCT
gujaf-31	10	1	keywords	keyword	NOUN
gujaf-31	10	2	:	:	PUNCT
gujaf-31	10	3	corporate	corporate	ADJ
gujaf-31	10	4	social	social	ADJ
gujaf-31	10	5	responsibility	responsibility	NOUN
gujaf-31	10	6	,	,	PUNCT
gujaf-31	10	7	profitability	profitability	NOUN
gujaf-31	10	8	,	,	PUNCT
gujaf-31	10	9	stakeholders	stakeholder	NOUN
gujaf-31	10	10	theory	theory	NOUN
gujaf-31	10	11	,	,	PUNCT
gujaf-31	10	12	sustainable	sustainable	ADJ
gujaf-31	10	13	economic	economic	ADJ
gujaf-31	10	14	development	development	NOUN
gujaf-31	10	15	1	1	NUM
gujaf-31	10	16	.	.	PUNCT
gujaf-31	10	17	introduction	introduction	NOUN
gujaf-31	10	18	profitability	profitability	NOUN
gujaf-31	10	19	is	be	AUX
gujaf-31	10	20	the	the	DET
gujaf-31	10	21	main	main	ADJ
gujaf-31	10	22	focus	focus	NOUN
gujaf-31	10	23	that	that	PRON
gujaf-31	10	24	drives	drive	VERB
gujaf-31	10	25	most	most	ADJ
gujaf-31	10	26	companies	company	NOUN
gujaf-31	10	27	.	.	PUNCT
gujaf-31	11	1	however	however	ADV
gujaf-31	11	2	,	,	PUNCT
gujaf-31	11	3	for	for	SCONJ
gujaf-31	11	4	business	business	NOUN
gujaf-31	11	5	to	to	PART
gujaf-31	11	6	be	be	AUX
gujaf-31	11	7	sustainable	sustainable	ADJ
gujaf-31	11	8	in	in	ADP
gujaf-31	11	9	the	the	DET
gujaf-31	11	10	long	long	ADJ
gujaf-31	11	11	term	term	NOUN
gujaf-31	11	12	,	,	PUNCT
gujaf-31	11	13	a	a	DET
gujaf-31	11	14	strategy	strategy	NOUN
gujaf-31	11	15	of	of	ADP
gujaf-31	11	16	corporate	corporate	ADJ
gujaf-31	11	17	social	social	ADJ
gujaf-31	11	18	responsibility	responsibility	NOUN
gujaf-31	11	19	(	(	PUNCT
gujaf-31	11	20	csr	csr	NOUN
gujaf-31	11	21	)	)	PUNCT
gujaf-31	11	22	activities	activity	NOUN
gujaf-31	11	23	is	be	AUX
gujaf-31	11	24	needed	need	VERB
gujaf-31	11	25	to	to	PART
gujaf-31	11	26	meet	meet	VERB
gujaf-31	11	27	shareholder	shareholder	NOUN
gujaf-31	11	28	demands	demand	NOUN
gujaf-31	11	29	,	,	PUNCT
gujaf-31	11	30	respect	respect	VERB
gujaf-31	11	31	ethical	ethical	ADJ
gujaf-31	11	32	values	value	NOUN
gujaf-31	11	33	and	and	CCONJ
gujaf-31	11	34	give	give	VERB
gujaf-31	11	35	appropriate	appropriate	ADJ
gujaf-31	11	36	answers	answer	NOUN
gujaf-31	11	37	to	to	ADP
gujaf-31	11	38	organizational	organizational	ADJ
gujaf-31	11	39	stakeholders	stakeholder	NOUN
gujaf-31	11	40	.	.	PUNCT
gujaf-31	12	1	in	in	ADP
gujaf-31	12	2	nigeria	nigeria	PROPN
gujaf-31	12	3	,	,	PUNCT
gujaf-31	12	4	the	the	DET
gujaf-31	12	5	issue	issue	NOUN
gujaf-31	12	6	of	of	ADP
gujaf-31	12	7	csr	csr	NOUN
gujaf-31	12	8	can	can	AUX
gujaf-31	12	9	not	not	PART
gujaf-31	12	10	be	be	AUX
gujaf-31	12	11	separated	separate	VERB
gujaf-31	12	12	from	from	ADP
gujaf-31	12	13	the	the	DET
gujaf-31	12	14	social	social	ADJ
gujaf-31	12	15	and	and	CCONJ
gujaf-31	12	16	environmental	environmental	ADJ
gujaf-31	12	17	concerns	concern	NOUN
gujaf-31	12	18	in	in	ADP
gujaf-31	12	19	the	the	DET
gujaf-31	12	20	gusau	gusau	ADJ
gujaf-31	12	21	journal	journal	NOUN
gujaf-31	12	22	of	of	ADP
gujaf-31	12	23	accounting	accounting	NOUN
gujaf-31	12	24	and	and	CCONJ
gujaf-31	12	25	finance	finance	NOUN
gujaf-31	12	26	,	,	PUNCT
gujaf-31	12	27	vol	vol	NOUN
gujaf-31	12	28	.	.	PUNCT
gujaf-31	13	1	i	i	PRON
gujaf-31	13	2	,	,	PUNCT
gujaf-31	13	3	issue	issue	NOUN
gujaf-31	13	4	2	2	NUM
gujaf-31	13	5	,	,	PUNCT
gujaf-31	13	6	october	october	PROPN
gujaf-31	13	7	,	,	PUNCT
gujaf-31	13	8	2020	2020	NUM
gujaf-31	13	9	2	2	NUM
gujaf-31	13	10	country	country	NOUN
gujaf-31	13	11	.	.	PUNCT
gujaf-31	14	1	poverty	poverty	NOUN
gujaf-31	14	2	,	,	PUNCT
gujaf-31	14	3	infrastructural	infrastructural	ADJ
gujaf-31	14	4	deficit	deficit	NOUN
gujaf-31	14	5	and	and	CCONJ
gujaf-31	14	6	environmental	environmental	ADJ
gujaf-31	14	7	pollution	pollution	NOUN
gujaf-31	14	8	are	be	AUX
gujaf-31	14	9	possible	possible	ADJ
gujaf-31	14	10	issues	issue	NOUN
gujaf-31	14	11	that	that	PRON
gujaf-31	14	12	necessitate	necessitate	VERB
gujaf-31	14	13	the	the	DET
gujaf-31	14	14	need	need	NOUN
gujaf-31	14	15	for	for	SCONJ
gujaf-31	14	16	companies	company	NOUN
gujaf-31	14	17	to	to	PART
gujaf-31	14	18	play	play	VERB
gujaf-31	14	19	active	active	ADJ
gujaf-31	14	20	role	role	NOUN
gujaf-31	14	21	in	in	ADP
gujaf-31	14	22	the	the	DET
gujaf-31	14	23	society	society	NOUN
gujaf-31	14	24	.	.	PUNCT
gujaf-31	15	1	with	with	ADP
gujaf-31	15	2	an	an	DET
gujaf-31	15	3	increasing	increase	VERB
gujaf-31	15	4	global	global	ADJ
gujaf-31	15	5	concern	concern	NOUN
gujaf-31	15	6	for	for	ADP
gujaf-31	15	7	the	the	DET
gujaf-31	15	8	harmful	harmful	ADJ
gujaf-31	15	9	long	long	ADJ
gujaf-31	15	10	-	-	PUNCT
gujaf-31	15	11	term	term	NOUN
gujaf-31	15	12	impact	impact	NOUN
gujaf-31	15	13	of	of	ADP
gujaf-31	15	14	industrial	industrial	ADJ
gujaf-31	15	15	activities	activity	NOUN
gujaf-31	15	16	,	,	PUNCT
gujaf-31	15	17	csr	csr	NOUN
gujaf-31	15	18	activities	activity	NOUN
gujaf-31	15	19	can	can	AUX
gujaf-31	15	20	not	not	PART
gujaf-31	15	21	afford	afford	VERB
gujaf-31	15	22	to	to	PART
gujaf-31	15	23	be	be	AUX
gujaf-31	15	24	charitable	charitable	ADJ
gujaf-31	15	25	affairs	affair	NOUN
gujaf-31	15	26	but	but	CCONJ
gujaf-31	15	27	one	one	NUM
gujaf-31	15	28	of	of	ADP
gujaf-31	15	29	the	the	DET
gujaf-31	15	30	tools	tool	NOUN
gujaf-31	15	31	for	for	ADP
gujaf-31	15	32	addressing	address	VERB
gujaf-31	15	33	critical	critical	ADJ
gujaf-31	15	34	ecological	ecological	ADJ
gujaf-31	15	35	challenges	challenge	NOUN
gujaf-31	15	36	on	on	ADP
gujaf-31	15	37	the	the	DET
gujaf-31	15	38	planet	planet	NOUN
gujaf-31	15	39	.	.	PUNCT
gujaf-31	16	1	the	the	DET
gujaf-31	16	2	impacts	impact	NOUN
gujaf-31	16	3	of	of	ADP
gujaf-31	16	4	industrial	industrial	ADJ
gujaf-31	16	5	activities	activity	NOUN
gujaf-31	16	6	on	on	ADP
gujaf-31	16	7	the	the	DET
gujaf-31	16	8	environment	environment	NOUN
gujaf-31	16	9	have	have	AUX
gujaf-31	16	10	not	not	PART
gujaf-31	16	11	only	only	ADV
gujaf-31	16	12	aggravated	aggravate	VERB
gujaf-31	16	13	phenomena	phenomenon	NOUN
gujaf-31	16	14	like	like	ADP
gujaf-31	16	15	climate	climate	NOUN
gujaf-31	16	16	change	change	NOUN
gujaf-31	16	17	,	,	PUNCT
gujaf-31	16	18	ozone	ozone	NOUN
gujaf-31	16	19	depletion	depletion	NOUN
gujaf-31	16	20	,	,	PUNCT
gujaf-31	16	21	over	over	ADP
gujaf-31	16	22	-	-	PUNCT
gujaf-31	16	23	exploitation	exploitation	NOUN
gujaf-31	16	24	of	of	ADP
gujaf-31	16	25	natural	natural	ADJ
gujaf-31	16	26	resources	resource	NOUN
gujaf-31	16	27	,	,	PUNCT
gujaf-31	16	28	air	air	NOUN
gujaf-31	16	29	pollution	pollution	NOUN
gujaf-31	16	30	but	but	CCONJ
gujaf-31	16	31	also	also	ADV
gujaf-31	16	32	increased	increase	VERB
gujaf-31	16	33	radioactive	radioactive	ADJ
gujaf-31	16	34	water	water	NOUN
gujaf-31	16	35	pollution	pollution	NOUN
gujaf-31	16	36	which	which	PRON
gujaf-31	16	37	has	have	AUX
gujaf-31	16	38	resulted	result	VERB
gujaf-31	16	39	to	to	ADP
gujaf-31	16	40	the	the	DET
gujaf-31	16	41	continued	continue	VERB
gujaf-31	16	42	destruction	destruction	NOUN
gujaf-31	16	43	of	of	ADP
gujaf-31	16	44	water	water	NOUN
gujaf-31	16	45	marines	marine	NOUN
gujaf-31	16	46	thereby	thereby	ADV
gujaf-31	16	47	disrupting	disrupt	VERB
gujaf-31	16	48	sustainable	sustainable	ADJ
gujaf-31	16	49	development	development	NOUN
gujaf-31	16	50	(	(	PUNCT
gujaf-31	16	51	finavante	finavante	PROPN
gujaf-31	16	52	,	,	PUNCT
gujaf-31	16	53	2010	2010	NUM
gujaf-31	16	54	)	)	PUNCT
gujaf-31	16	55	.	.	PUNCT
gujaf-31	17	1	these	these	DET
gujaf-31	17	2	phenomena	phenomenon	NOUN
gujaf-31	17	3	have	have	AUX
gujaf-31	17	4	invariably	invariably	ADV
gujaf-31	17	5	increased	increase	VERB
gujaf-31	17	6	external	external	ADJ
gujaf-31	17	7	pressure	pressure	NOUN
gujaf-31	17	8	from	from	ADP
gujaf-31	17	9	stakeholders	stakeholder	NOUN
gujaf-31	17	10	such	such	ADJ
gujaf-31	17	11	as	as	ADP
gujaf-31	17	12	government	government	NOUN
gujaf-31	17	13	,	,	PUNCT
gujaf-31	17	14	socially	socially	ADV
gujaf-31	17	15	-	-	PUNCT
gujaf-31	17	16	responsible	responsible	ADJ
gujaf-31	17	17	investors	investor	NOUN
gujaf-31	17	18	,	,	PUNCT
gujaf-31	17	19	civil	civil	ADJ
gujaf-31	17	20	societies	society	NOUN
gujaf-31	17	21	and	and	CCONJ
gujaf-31	17	22	most	most	ADJ
gujaf-31	17	23	especially	especially	ADV
gujaf-31	17	24	community	community	NOUN
gujaf-31	17	25	lobby	lobby	NOUN
gujaf-31	17	26	groups	group	NOUN
gujaf-31	17	27	whose	whose	DET
gujaf-31	17	28	activities	activity	NOUN
gujaf-31	17	29	have	have	AUX
gujaf-31	17	30	constantly	constantly	ADV
gujaf-31	17	31	created	create	VERB
gujaf-31	17	32	social	social	ADJ
gujaf-31	17	33	unrest	unrest	NOUN
gujaf-31	17	34	.	.	PUNCT
gujaf-31	18	1	regrettably	regrettably	ADV
gujaf-31	18	2	,	,	PUNCT
gujaf-31	18	3	this	this	DET
gujaf-31	18	4	unrest	unrest	NOUN
gujaf-31	18	5	according	accord	VERB
gujaf-31	18	6	to	to	ADP
gujaf-31	18	7	uwuigbe	uwuigbe	NOUN
gujaf-31	18	8	,	,	PUNCT
gujaf-31	18	9	(	(	PUNCT
gujaf-31	18	10	2011	2011	NUM
gujaf-31	18	11	)	)	PUNCT
gujaf-31	18	12	has	have	AUX
gujaf-31	18	13	led	lead	VERB
gujaf-31	18	14	to	to	ADP
gujaf-31	18	15	continuous	continuous	ADJ
gujaf-31	18	16	decrease	decrease	NOUN
gujaf-31	18	17	in	in	ADP
gujaf-31	18	18	the	the	DET
gujaf-31	18	19	operating	operating	NOUN
gujaf-31	18	20	performance	performance	NOUN
gujaf-31	18	21	of	of	ADP
gujaf-31	18	22	nigerian	nigerian	ADJ
gujaf-31	18	23	companies	company	NOUN
gujaf-31	18	24	financially	financially	ADV
gujaf-31	18	25	while	while	SCONJ
gujaf-31	18	26	increasing	increase	VERB
gujaf-31	18	27	their	their	PRON
gujaf-31	18	28	cost	cost	NOUN
gujaf-31	18	29	of	of	ADP
gujaf-31	18	30	production	production	NOUN
gujaf-31	18	31	due	due	ADP
gujaf-31	18	32	to	to	PART
gujaf-31	18	33	increase	increase	VERB
gujaf-31	18	34	in	in	ADP
gujaf-31	18	35	environmental	environmental	ADJ
gujaf-31	18	36	cost	cost	NOUN
gujaf-31	18	37	and	and	CCONJ
gujaf-31	18	38	liabilities	liability	NOUN
gujaf-31	18	39	associated	associate	VERB
gujaf-31	18	40	with	with	ADP
gujaf-31	18	41	corporate	corporate	ADJ
gujaf-31	18	42	sustainability	sustainability	NOUN
gujaf-31	18	43	issues	issue	NOUN
gujaf-31	18	44	.	.	PUNCT
gujaf-31	19	1	following	follow	VERB
gujaf-31	19	2	uwuigbe	uwuigbe	NOUN
gujaf-31	19	3	(	(	PUNCT
gujaf-31	19	4	2011	2011	NUM
gujaf-31	19	5	)	)	PUNCT
gujaf-31	19	6	,	,	PUNCT
gujaf-31	19	7	it	it	PRON
gujaf-31	19	8	is	be	AUX
gujaf-31	19	9	uncertain	uncertain	ADJ
gujaf-31	19	10	whether	whether	SCONJ
gujaf-31	19	11	csr	csr	NOUN
gujaf-31	19	12	activities	activity	NOUN
gujaf-31	19	13	enhance	enhance	VERB
gujaf-31	19	14	profitability	profitability	NOUN
gujaf-31	19	15	of	of	ADP
gujaf-31	19	16	nigerian	nigerian	ADJ
gujaf-31	19	17	firms	firm	NOUN
gujaf-31	19	18	.	.	PUNCT
gujaf-31	20	1	previously	previously	ADV
gujaf-31	20	2	,	,	PUNCT
gujaf-31	20	3	some	some	DET
gujaf-31	20	4	research	research	NOUN
gujaf-31	20	5	supports	support	VERB
gujaf-31	20	6	the	the	DET
gujaf-31	20	7	notion	notion	NOUN
gujaf-31	20	8	that	that	SCONJ
gujaf-31	20	9	csr	csr	NOUN
gujaf-31	20	10	activities	activity	NOUN
gujaf-31	20	11	lead	lead	VERB
gujaf-31	20	12	to	to	ADP
gujaf-31	20	13	better	well	ADJ
gujaf-31	20	14	profit	profit	NOUN
gujaf-31	20	15	,	,	PUNCT
gujaf-31	20	16	many	many	ADJ
gujaf-31	20	17	studies	study	NOUN
gujaf-31	20	18	suggest	suggest	VERB
gujaf-31	20	19	the	the	DET
gujaf-31	20	20	opposite	opposite	ADJ
gujaf-31	20	21	,	,	PUNCT
gujaf-31	20	22	most	most	ADV
gujaf-31	20	23	likely	likely	ADJ
gujaf-31	20	24	because	because	SCONJ
gujaf-31	20	25	of	of	ADP
gujaf-31	20	26	firm	firm	ADJ
gujaf-31	20	27	size	size	NOUN
gujaf-31	20	28	differential	differential	NOUN
gujaf-31	20	29	.	.	PUNCT
gujaf-31	21	1	firms	firm	NOUN
gujaf-31	21	2	of	of	ADP
gujaf-31	21	3	all	all	DET
gujaf-31	21	4	sizes	size	NOUN
gujaf-31	21	5	and	and	CCONJ
gujaf-31	21	6	types	type	NOUN
gujaf-31	21	7	aspire	aspire	VERB
gujaf-31	21	8	to	to	PART
gujaf-31	21	9	become	become	VERB
gujaf-31	21	10	socially	socially	ADV
gujaf-31	21	11	responsible	responsible	ADJ
gujaf-31	21	12	,	,	PUNCT
gujaf-31	21	13	ecologically	ecologically	ADV
gujaf-31	21	14	sustainable	sustainable	ADJ
gujaf-31	21	15	and	and	CCONJ
gujaf-31	21	16	economically	economically	ADV
gujaf-31	21	17	competitive	competitive	ADJ
gujaf-31	21	18	.	.	PUNCT
gujaf-31	22	1	nonetheless	nonetheless	ADV
gujaf-31	22	2	,	,	PUNCT
gujaf-31	22	3	larger	large	ADJ
gujaf-31	22	4	firms	firm	NOUN
gujaf-31	22	5	are	be	AUX
gujaf-31	22	6	thought	think	VERB
gujaf-31	22	7	to	to	PART
gujaf-31	22	8	have	have	VERB
gujaf-31	22	9	better	well	ADJ
gujaf-31	22	10	operational	operational	ADJ
gujaf-31	22	11	impact	impact	NOUN
gujaf-31	22	12	,	,	PUNCT
gujaf-31	22	13	greater	great	ADJ
gujaf-31	22	14	visibility	visibility	NOUN
gujaf-31	22	15	,	,	PUNCT
gujaf-31	22	16	and	and	CCONJ
gujaf-31	22	17	more	more	ADJ
gujaf-31	22	18	resources	resource	NOUN
gujaf-31	22	19	to	to	PART
gujaf-31	22	20	expend	expend	VERB
gujaf-31	22	21	on	on	ADP
gujaf-31	22	22	csr	csr	X
gujaf-31	22	23	than	than	ADP
gujaf-31	22	24	their	their	PRON
gujaf-31	22	25	smaller	small	ADJ
gujaf-31	22	26	counterparts	counterpart	NOUN
gujaf-31	22	27	.	.	PUNCT
gujaf-31	23	1	firm	firm	ADJ
gujaf-31	23	2	-	-	PUNCT
gujaf-31	23	3	level	level	NOUN
gujaf-31	23	4	attributes	attribute	NOUN
gujaf-31	23	5	such	such	ADJ
gujaf-31	23	6	as	as	ADP
gujaf-31	23	7	size	size	NOUN
gujaf-31	23	8	is	be	AUX
gujaf-31	23	9	expected	expect	VERB
gujaf-31	23	10	to	to	PART
gujaf-31	23	11	affect	affect	VERB
gujaf-31	23	12	firm	firm	ADJ
gujaf-31	23	13	csr	csr	NOUN
gujaf-31	23	14	participation	participation	NOUN
gujaf-31	23	15	,	,	PUNCT
gujaf-31	23	16	and	and	CCONJ
gujaf-31	23	17	understanding	understand	VERB
gujaf-31	23	18	its	its	PRON
gujaf-31	23	19	effect	effect	NOUN
gujaf-31	23	20	is	be	AUX
gujaf-31	23	21	essential	essential	ADJ
gujaf-31	23	22	,	,	PUNCT
gujaf-31	23	23	as	as	SCONJ
gujaf-31	23	24	firms	firm	NOUN
gujaf-31	23	25	attempt	attempt	VERB
gujaf-31	23	26	to	to	PART
gujaf-31	23	27	derive	derive	VERB
gujaf-31	23	28	strategic	strategic	ADJ
gujaf-31	23	29	value	value	NOUN
gujaf-31	23	30	from	from	ADP
gujaf-31	23	31	csr	csr	PROPN
gujaf-31	23	32	.	.	PROPN
gujaf-31	23	33	according	accord	VERB
gujaf-31	23	34	to	to	ADP
gujaf-31	23	35	world	world	PROPN
gujaf-31	23	36	business	business	NOUN
gujaf-31	23	37	council	council	PROPN
gujaf-31	23	38	for	for	ADP
gujaf-31	23	39	sustainable	sustainable	ADJ
gujaf-31	23	40	development	development	NOUN
gujaf-31	23	41	(	(	PUNCT
gujaf-31	23	42	wbcsd	wbcsd	PROPN
gujaf-31	23	43	,	,	PUNCT
gujaf-31	23	44	2002	2002	NUM
gujaf-31	23	45	)	)	PUNCT
gujaf-31	23	46	,	,	PUNCT
gujaf-31	23	47	csr	csr	X
gujaf-31	23	48	is	be	AUX
gujaf-31	23	49	the	the	DET
gujaf-31	23	50	continuing	continue	VERB
gujaf-31	23	51	commitment	commitment	NOUN
gujaf-31	23	52	of	of	ADP
gujaf-31	23	53	a	a	DET
gujaf-31	23	54	business	business	NOUN
gujaf-31	23	55	to	to	PART
gujaf-31	23	56	contribute	contribute	VERB
gujaf-31	23	57	to	to	ADP
gujaf-31	23	58	sustainable	sustainable	ADJ
gujaf-31	23	59	economic	economic	ADJ
gujaf-31	23	60	development	development	NOUN
gujaf-31	23	61	,	,	PUNCT
gujaf-31	23	62	working	work	VERB
gujaf-31	23	63	with	with	ADP
gujaf-31	23	64	employees	employee	NOUN
gujaf-31	23	65	,	,	PUNCT
gujaf-31	23	66	their	their	PRON
gujaf-31	23	67	families	family	NOUN
gujaf-31	23	68	,	,	PUNCT
gujaf-31	23	69	the	the	DET
gujaf-31	23	70	local	local	ADJ
gujaf-31	23	71	community	community	NOUN
gujaf-31	23	72	and	and	CCONJ
gujaf-31	23	73	society	society	NOUN
gujaf-31	23	74	at	at	ADP
gujaf-31	23	75	large	large	ADJ
gujaf-31	23	76	to	to	PART
gujaf-31	23	77	improve	improve	VERB
gujaf-31	23	78	their	their	PRON
gujaf-31	23	79	quality	quality	NOUN
gujaf-31	23	80	of	of	ADP
gujaf-31	23	81	life	life	NOUN
gujaf-31	23	82	.	.	PUNCT
gujaf-31	24	1	a	a	DET
gujaf-31	24	2	company	company	NOUN
gujaf-31	24	3	’s	’s	PART
gujaf-31	24	4	csr	csr	NOUN
gujaf-31	24	5	towards	towards	ADP
gujaf-31	24	6	employees	employee	NOUN
gujaf-31	24	7	is	be	AUX
gujaf-31	24	8	portrayed	portray	VERB
gujaf-31	24	9	by	by	ADP
gujaf-31	24	10	its	its	PRON
gujaf-31	24	11	proactive	proactive	ADJ
gujaf-31	24	12	policies	policy	NOUN
gujaf-31	24	13	and	and	CCONJ
gujaf-31	24	14	practices	practice	NOUN
gujaf-31	24	15	regarding	regard	VERB
gujaf-31	24	16	union	union	NOUN
gujaf-31	24	17	relations	relation	NOUN
gujaf-31	24	18	,	,	PUNCT
gujaf-31	24	19	remuneration	remuneration	NOUN
gujaf-31	24	20	policy	policy	NOUN
gujaf-31	24	21	,	,	PUNCT
gujaf-31	24	22	employees	employee	NOUN
gujaf-31	24	23	’	'	PUNCT
gujaf-31	24	24	participation	participation	NOUN
gujaf-31	24	25	in	in	ADP
gujaf-31	24	26	decision	decision	NOUN
gujaf-31	24	27	making	making	NOUN
gujaf-31	24	28	,	,	PUNCT
gujaf-31	24	29	working	working	NOUN
gujaf-31	24	30	conditions	condition	NOUN
gujaf-31	24	31	,	,	PUNCT
gujaf-31	24	32	and	and	CCONJ
gujaf-31	24	33	elimination	elimination	NOUN
gujaf-31	24	34	of	of	ADP
gujaf-31	24	35	forced	forced	ADJ
gujaf-31	24	36	/	/	SYM
gujaf-31	24	37	child	child	NOUN
gujaf-31	24	38	labour	labour	NOUN
gujaf-31	24	39	.	.	PUNCT
gujaf-31	25	1	by	by	ADP
gujaf-31	25	2	adhering	adhere	VERB
gujaf-31	25	3	to	to	ADP
gujaf-31	25	4	such	such	ADJ
gujaf-31	25	5	policies	policy	NOUN
gujaf-31	25	6	,	,	PUNCT
gujaf-31	25	7	companies	company	NOUN
gujaf-31	25	8	can	can	AUX
gujaf-31	25	9	satisfy	satisfy	VERB
gujaf-31	25	10	employees	employee	NOUN
gujaf-31	25	11	,	,	PUNCT
gujaf-31	25	12	enhance	enhance	VERB
gujaf-31	25	13	their	their	PRON
gujaf-31	25	14	job	job	NOUN
gujaf-31	25	15	performance	performance	NOUN
gujaf-31	25	16	,	,	PUNCT
gujaf-31	25	17	and	and	CCONJ
gujaf-31	25	18	improve	improve	VERB
gujaf-31	25	19	financial	financial	ADJ
gujaf-31	25	20	performance	performance	NOUN
gujaf-31	25	21	.	.	PUNCT
gujaf-31	26	1	the	the	DET
gujaf-31	26	2	working	work	VERB
gujaf-31	26	3	conditions	condition	NOUN
gujaf-31	26	4	that	that	PRON
gujaf-31	26	5	respect	respect	VERB
gujaf-31	26	6	human	human	ADJ
gujaf-31	26	7	dignity	dignity	NOUN
gujaf-31	26	8	,	,	PUNCT
gujaf-31	26	9	equality	equality	NOUN
gujaf-31	26	10	,	,	PUNCT
gujaf-31	26	11	and	and	CCONJ
gujaf-31	26	12	social	social	ADJ
gujaf-31	26	13	protection	protection	NOUN
gujaf-31	26	14	can	can	AUX
gujaf-31	26	15	result	result	VERB
gujaf-31	26	16	in	in	ADP
gujaf-31	26	17	a	a	DET
gujaf-31	26	18	productive	productive	ADJ
gujaf-31	26	19	gusau	gusau	ADJ
gujaf-31	26	20	journal	journal	NOUN
gujaf-31	26	21	of	of	ADP
gujaf-31	26	22	accounting	accounting	NOUN
gujaf-31	26	23	and	and	CCONJ
gujaf-31	26	24	finance	finance	NOUN
gujaf-31	26	25	,	,	PUNCT
gujaf-31	26	26	vol	vol	NOUN
gujaf-31	26	27	.	.	PUNCT
gujaf-31	27	1	i	i	PRON
gujaf-31	27	2	,	,	PUNCT
gujaf-31	27	3	issue	issue	NOUN
gujaf-31	27	4	2	2	NUM
gujaf-31	27	5	,	,	PUNCT
gujaf-31	27	6	october	october	PROPN
gujaf-31	27	7	,	,	PUNCT
gujaf-31	27	8	2020	2020	NUM
gujaf-31	27	9	3	3	NUM
gujaf-31	27	10	workplace	workplace	NOUN
gujaf-31	27	11	.	.	PUNCT
gujaf-31	28	1	according	accord	VERB
gujaf-31	28	2	to	to	ADP
gujaf-31	28	3	turban	turban	NOUN
gujaf-31	28	4	and	and	CCONJ
gujaf-31	28	5	greening	greening	NOUN
gujaf-31	28	6	,	,	PUNCT
gujaf-31	28	7	(	(	PUNCT
gujaf-31	28	8	2000	2000	NUM
gujaf-31	28	9	)	)	PUNCT
gujaf-31	28	10	,	,	PUNCT
gujaf-31	28	11	social	social	ADJ
gujaf-31	28	12	responsibility	responsibility	NOUN
gujaf-31	28	13	of	of	ADP
gujaf-31	28	14	a	a	DET
gujaf-31	28	15	company	company	NOUN
gujaf-31	28	16	is	be	AUX
gujaf-31	28	17	a	a	DET
gujaf-31	28	18	reputation	reputation	NOUN
gujaf-31	28	19	factor	factor	NOUN
gujaf-31	28	20	and	and	CCONJ
gujaf-31	28	21	is	be	AUX
gujaf-31	28	22	an	an	DET
gujaf-31	28	23	attractive	attractive	ADJ
gujaf-31	28	24	force	force	NOUN
gujaf-31	28	25	for	for	ADP
gujaf-31	28	26	potential	potential	ADJ
gujaf-31	28	27	and	and	CCONJ
gujaf-31	28	28	current	current	ADJ
gujaf-31	28	29	employees	employee	NOUN
gujaf-31	28	30	.	.	PUNCT
gujaf-31	29	1	ethical	ethical	ADJ
gujaf-31	29	2	reputation	reputation	NOUN
gujaf-31	29	3	contributes	contribute	VERB
gujaf-31	29	4	to	to	ADP
gujaf-31	29	5	job	job	NOUN
gujaf-31	29	6	satisfaction	satisfaction	NOUN
gujaf-31	29	7	and	and	CCONJ
gujaf-31	29	8	lower	low	ADJ
gujaf-31	29	9	employee	employee	NOUN
gujaf-31	29	10	turnover	turnover	NOUN
gujaf-31	29	11	by	by	ADP
gujaf-31	29	12	evoking	evoke	VERB
gujaf-31	29	13	positive	positive	ADJ
gujaf-31	29	14	reactions	reaction	NOUN
gujaf-31	29	15	from	from	ADP
gujaf-31	29	16	employees	employee	NOUN
gujaf-31	29	17	’	’	PART
gujaf-31	29	18	families	family	NOUN
gujaf-31	29	19	and	and	CCONJ
gujaf-31	29	20	friends	friend	NOUN
gujaf-31	29	21	and	and	CCONJ
gujaf-31	29	22	;	;	PUNCT
gujaf-31	29	23	because	because	SCONJ
gujaf-31	29	24	satisfied	satisfied	ADJ
gujaf-31	29	25	employees	employee	NOUN
gujaf-31	29	26	have	have	VERB
gujaf-31	29	27	higher	high	ADJ
gujaf-31	29	28	morale	morale	NOUN
gujaf-31	29	29	and	and	CCONJ
gujaf-31	29	30	job	job	NOUN
gujaf-31	29	31	motivation	motivation	NOUN
gujaf-31	29	32	,	,	PUNCT
gujaf-31	29	33	they	they	PRON
gujaf-31	29	34	will	will	AUX
gujaf-31	29	35	work	work	VERB
gujaf-31	29	36	more	more	ADV
gujaf-31	29	37	effectively	effectively	ADV
gujaf-31	29	38	and	and	CCONJ
gujaf-31	29	39	efficiently	efficiently	ADV
gujaf-31	29	40	and	and	CCONJ
gujaf-31	29	41	contribute	contribute	VERB
gujaf-31	29	42	to	to	ADP
gujaf-31	29	43	higher	high	ADJ
gujaf-31	29	44	levels	level	NOUN
gujaf-31	29	45	of	of	ADP
gujaf-31	29	46	organizational	organizational	ADJ
gujaf-31	29	47	effectiveness	effectiveness	NOUN
gujaf-31	29	48	(	(	PUNCT
gujaf-31	29	49	riordan	riordan	PROPN
gujaf-31	29	50	,	,	PUNCT
gujaf-31	29	51	gatewood	gatewood	PROPN
gujaf-31	29	52	&	&	CCONJ
gujaf-31	29	53	bill	bill	PROPN
gujaf-31	29	54	,	,	PUNCT
gujaf-31	29	55	1997	1997	NUM
gujaf-31	29	56	)	)	PUNCT
gujaf-31	29	57	.	.	PUNCT
gujaf-31	30	1	analysis	analysis	NOUN
gujaf-31	30	2	of	of	ADP
gujaf-31	30	3	prior	prior	ADJ
gujaf-31	30	4	research	research	NOUN
gujaf-31	30	5	shown	show	VERB
gujaf-31	30	6	that	that	SCONJ
gujaf-31	30	7	better	well	ADJ
gujaf-31	30	8	human	human	ADJ
gujaf-31	30	9	resource	resource	NOUN
gujaf-31	30	10	management	management	NOUN
gujaf-31	30	11	practices	practice	NOUN
gujaf-31	30	12	such	such	ADJ
gujaf-31	30	13	as	as	ADP
gujaf-31	30	14	training	training	NOUN
gujaf-31	30	15	and	and	CCONJ
gujaf-31	30	16	development	development	NOUN
gujaf-31	30	17	of	of	ADP
gujaf-31	30	18	employees	employee	NOUN
gujaf-31	30	19	,	,	PUNCT
gujaf-31	30	20	their	their	PRON
gujaf-31	30	21	participation	participation	NOUN
gujaf-31	30	22	in	in	ADP
gujaf-31	30	23	problem	problem	NOUN
gujaf-31	30	24	solving	solving	NOUN
gujaf-31	30	25	,	,	PUNCT
gujaf-31	30	26	progressive	progressive	ADJ
gujaf-31	30	27	remuneration	remuneration	NOUN
gujaf-31	30	28	policies	policy	NOUN
gujaf-31	30	29	,	,	PUNCT
gujaf-31	30	30	and	and	CCONJ
gujaf-31	30	31	grievance	grievance	NOUN
gujaf-31	30	32	procedures	procedure	NOUN
gujaf-31	30	33	reduce	reduce	VERB
gujaf-31	30	34	employee	employee	NOUN
gujaf-31	30	35	turnover	turnover	NOUN
gujaf-31	30	36	,	,	PUNCT
gujaf-31	30	37	increases	increase	VERB
gujaf-31	30	38	their	their	PRON
gujaf-31	30	39	productivity	productivity	NOUN
gujaf-31	30	40	and	and	CCONJ
gujaf-31	30	41	financial	financial	ADJ
gujaf-31	30	42	performance	performance	NOUN
gujaf-31	30	43	.	.	PUNCT
gujaf-31	31	1	similarly	similarly	ADV
gujaf-31	31	2	,	,	PUNCT
gujaf-31	31	3	a	a	DET
gujaf-31	31	4	typical	typical	ADJ
gujaf-31	31	5	business	business	NOUN
gujaf-31	31	6	involvement	involvement	NOUN
gujaf-31	31	7	with	with	ADP
gujaf-31	31	8	the	the	DET
gujaf-31	31	9	local	local	ADJ
gujaf-31	31	10	community	community	NOUN
gujaf-31	31	11	can	can	AUX
gujaf-31	31	12	be	be	AUX
gujaf-31	31	13	seen	see	VERB
gujaf-31	31	14	in	in	ADP
gujaf-31	31	15	areas	area	NOUN
gujaf-31	31	16	of	of	ADP
gujaf-31	31	17	education	education	NOUN
gujaf-31	31	18	,	,	PUNCT
gujaf-31	31	19	health	health	NOUN
gujaf-31	31	20	,	,	PUNCT
gujaf-31	31	21	and	and	CCONJ
gujaf-31	31	22	income	income	NOUN
gujaf-31	31	23	generation	generation	NOUN
gujaf-31	31	24	.	.	PUNCT
gujaf-31	32	1	csr	csr	NOUN
gujaf-31	32	2	towards	towards	ADP
gujaf-31	32	3	community	community	NOUN
gujaf-31	32	4	mostly	mostly	ADV
gujaf-31	32	5	take	take	VERB
gujaf-31	32	6	the	the	DET
gujaf-31	32	7	form	form	NOUN
gujaf-31	32	8	of	of	ADP
gujaf-31	32	9	philanthropic	philanthropic	NOUN
gujaf-31	32	10	giving	giving	NOUN
gujaf-31	32	11	,	,	PUNCT
gujaf-31	32	12	public	public	ADJ
gujaf-31	32	13	–	–	PUNCT
gujaf-31	32	14	private	private	ADJ
gujaf-31	32	15	partnerships	partnership	NOUN
gujaf-31	32	16	,	,	PUNCT
gujaf-31	32	17	community	community	NOUN
gujaf-31	32	18	relationships	relationship	NOUN
gujaf-31	32	19	,	,	PUNCT
gujaf-31	32	20	and	and	CCONJ
gujaf-31	32	21	participation	participation	NOUN
gujaf-31	32	22	in	in	ADP
gujaf-31	32	23	social	social	ADJ
gujaf-31	32	24	and	and	CCONJ
gujaf-31	32	25	economic	economic	ADJ
gujaf-31	32	26	development	development	NOUN
gujaf-31	32	27	issues	issue	NOUN
gujaf-31	32	28	.	.	PUNCT
gujaf-31	33	1	these	these	DET
gujaf-31	33	2	days	day	NOUN
gujaf-31	33	3	,	,	PUNCT
gujaf-31	33	4	companies	company	NOUN
gujaf-31	33	5	are	be	AUX
gujaf-31	33	6	pursuing	pursue	VERB
gujaf-31	33	7	meaningful	meaningful	ADJ
gujaf-31	33	8	partnerships	partnership	NOUN
gujaf-31	33	9	with	with	ADP
gujaf-31	33	10	nongovernmental	nongovernmental	ADJ
gujaf-31	33	11	organizations	organization	NOUN
gujaf-31	33	12	(	(	PUNCT
gujaf-31	33	13	ngos	ngo	NOUN
gujaf-31	33	14	)	)	PUNCT
gujaf-31	33	15	to	to	PART
gujaf-31	33	16	empower	empower	VERB
gujaf-31	33	17	their	their	PRON
gujaf-31	33	18	host	host	NOUN
gujaf-31	33	19	communities	community	NOUN
gujaf-31	33	20	.	.	PUNCT
gujaf-31	34	1	when	when	SCONJ
gujaf-31	34	2	companies	company	NOUN
gujaf-31	34	3	focus	focus	VERB
gujaf-31	34	4	their	their	PRON
gujaf-31	34	5	social	social	ADJ
gujaf-31	34	6	actions	action	NOUN
gujaf-31	34	7	on	on	ADP
gujaf-31	34	8	communities	community	NOUN
gujaf-31	34	9	in	in	ADP
gujaf-31	34	10	and	and	CCONJ
gujaf-31	34	11	around	around	ADP
gujaf-31	34	12	their	their	PRON
gujaf-31	34	13	area	area	NOUN
gujaf-31	34	14	of	of	ADP
gujaf-31	34	15	operation	operation	NOUN
gujaf-31	34	16	,	,	PUNCT
gujaf-31	34	17	they	they	PRON
gujaf-31	34	18	reap	reap	VERB
gujaf-31	34	19	the	the	DET
gujaf-31	34	20	benefits	benefit	NOUN
gujaf-31	34	21	of	of	ADP
gujaf-31	34	22	a	a	DET
gujaf-31	34	23	socially	socially	ADV
gujaf-31	34	24	responsible	responsible	ADJ
gujaf-31	34	25	image	image	NOUN
gujaf-31	34	26	among	among	ADP
gujaf-31	34	27	their	their	PRON
gujaf-31	34	28	employees	employee	NOUN
gujaf-31	34	29	and	and	CCONJ
gujaf-31	34	30	the	the	DET
gujaf-31	34	31	local	local	ADJ
gujaf-31	34	32	community	community	NOUN
gujaf-31	34	33	(	(	PUNCT
gujaf-31	34	34	husted	huste	VERB
gujaf-31	34	35	,	,	PUNCT
gujaf-31	34	36	2003	2003	NUM
gujaf-31	34	37	)	)	PUNCT
gujaf-31	34	38	.	.	PUNCT
gujaf-31	35	1	whereas	whereas	SCONJ
gujaf-31	35	2	some	some	DET
gujaf-31	35	3	prior	prior	ADJ
gujaf-31	35	4	studies	study	NOUN
gujaf-31	35	5	have	have	AUX
gujaf-31	35	6	suggested	suggest	VERB
gujaf-31	35	7	a	a	DET
gujaf-31	35	8	negative	negative	ADJ
gujaf-31	35	9	relation	relation	NOUN
gujaf-31	35	10	between	between	ADP
gujaf-31	35	11	csr	csr	NOUN
gujaf-31	35	12	towards	towards	ADP
gujaf-31	35	13	the	the	DET
gujaf-31	35	14	community	community	NOUN
gujaf-31	35	15	and	and	CCONJ
gujaf-31	35	16	firm	firm	ADJ
gujaf-31	35	17	performance	performance	NOUN
gujaf-31	35	18	,	,	PUNCT
gujaf-31	35	19	it	it	PRON
gujaf-31	35	20	is	be	AUX
gujaf-31	35	21	pertinent	pertinent	ADJ
gujaf-31	35	22	to	to	PART
gujaf-31	35	23	note	note	VERB
gujaf-31	35	24	that	that	SCONJ
gujaf-31	35	25	investment	investment	NOUN
gujaf-31	35	26	in	in	ADP
gujaf-31	35	27	community	community	NOUN
gujaf-31	35	28	development	development	NOUN
gujaf-31	35	29	activities	activity	NOUN
gujaf-31	35	30	help	help	VERB
gujaf-31	35	31	a	a	DET
gujaf-31	35	32	firm	firm	NOUN
gujaf-31	35	33	to	to	PART
gujaf-31	35	34	obtain	obtain	VERB
gujaf-31	35	35	competitive	competitive	ADJ
gujaf-31	35	36	advantages	advantage	NOUN
gujaf-31	35	37	through	through	ADP
gujaf-31	35	38	tax	tax	NOUN
gujaf-31	35	39	savings	saving	NOUN
gujaf-31	35	40	,	,	PUNCT
gujaf-31	35	41	decreased	decrease	VERB
gujaf-31	35	42	regulatory	regulatory	ADJ
gujaf-31	35	43	burden	burden	NOUN
gujaf-31	35	44	,	,	PUNCT
gujaf-31	35	45	and	and	CCONJ
gujaf-31	35	46	improvements	improvement	NOUN
gujaf-31	35	47	in	in	ADP
gujaf-31	35	48	the	the	DET
gujaf-31	35	49	quality	quality	NOUN
gujaf-31	35	50	of	of	ADP
gujaf-31	35	51	local	local	ADJ
gujaf-31	35	52	labour	labour	NOUN
gujaf-31	35	53	,	,	PUNCT
gujaf-31	35	54	reduced	reduce	VERB
gujaf-31	35	55	attacks	attack	NOUN
gujaf-31	35	56	on	on	ADP
gujaf-31	35	57	facilities	facility	NOUN
gujaf-31	35	58	and	and	CCONJ
gujaf-31	35	59	hostility	hostility	NOUN
gujaf-31	35	60	in	in	ADP
gujaf-31	35	61	the	the	DET
gujaf-31	35	62	form	form	NOUN
gujaf-31	35	63	of	of	ADP
gujaf-31	35	64	kidnapping	kidnapping	NOUN
gujaf-31	35	65	of	of	ADP
gujaf-31	35	66	personnel	personnel	NOUN
gujaf-31	35	67	.	.	PUNCT
gujaf-31	36	1	accordingly	accordingly	ADV
gujaf-31	36	2	,	,	PUNCT
gujaf-31	36	3	the	the	DET
gujaf-31	36	4	motive	motive	NOUN
gujaf-31	36	5	for	for	ADP
gujaf-31	36	6	participating	participate	VERB
gujaf-31	36	7	in	in	ADP
gujaf-31	36	8	csr	csr	NOUN
gujaf-31	36	9	using	use	VERB
gujaf-31	36	10	carroll	carroll	PROPN
gujaf-31	36	11	’s	’s	PART
gujaf-31	36	12	(	(	PUNCT
gujaf-31	36	13	1991	1991	NUM
gujaf-31	36	14	)	)	PUNCT
gujaf-31	36	15	pyramid	pyramid	NOUN
gujaf-31	36	16	of	of	ADP
gujaf-31	36	17	csr	csr	NOUN
gujaf-31	36	18	illustrates	illustrate	VERB
gujaf-31	36	19	how	how	SCONJ
gujaf-31	36	20	different	different	ADJ
gujaf-31	36	21	levels	level	NOUN
gujaf-31	36	22	of	of	ADP
gujaf-31	36	23	commitment	commitment	NOUN
gujaf-31	36	24	to	to	ADP
gujaf-31	36	25	csr	csr	NOUN
gujaf-31	36	26	are	be	AUX
gujaf-31	36	27	related	relate	VERB
gujaf-31	36	28	to	to	ADP
gujaf-31	36	29	motives	motive	NOUN
gujaf-31	36	30	and	and	CCONJ
gujaf-31	36	31	outcomes	outcome	NOUN
gujaf-31	36	32	.	.	PUNCT
gujaf-31	37	1	carroll	carroll	NOUN
gujaf-31	37	2	(	(	PUNCT
gujaf-31	37	3	1991	1991	NUM
gujaf-31	37	4	)	)	PUNCT
gujaf-31	37	5	describes	describe	VERB
gujaf-31	37	6	that	that	SCONJ
gujaf-31	37	7	a	a	DET
gujaf-31	37	8	company	company	NOUN
gujaf-31	37	9	’s	’s	PART
gujaf-31	37	10	csr	csr	NOUN
gujaf-31	37	11	philosophy	philosophy	NOUN
gujaf-31	37	12	can	can	AUX
gujaf-31	37	13	be	be	AUX
gujaf-31	37	14	profit	profit	NOUN
gujaf-31	37	15	driven	drive	VERB
gujaf-31	37	16	,	,	PUNCT
gujaf-31	37	17	compliance	compliance	NOUN
gujaf-31	37	18	driven	drive	VERB
gujaf-31	37	19	,	,	PUNCT
gujaf-31	37	20	driven	drive	VERB
gujaf-31	37	21	by	by	ADP
gujaf-31	37	22	caring	care	VERB
gujaf-31	37	23	,	,	PUNCT
gujaf-31	37	24	synergetic	synergetic	ADJ
gujaf-31	37	25	or	or	CCONJ
gujaf-31	37	26	holistic	holistic	ADJ
gujaf-31	37	27	.	.	PUNCT
gujaf-31	38	1	in	in	ADP
gujaf-31	38	2	the	the	DET
gujaf-31	38	3	first	first	ADJ
gujaf-31	38	4	stage	stage	NOUN
gujaf-31	38	5	of	of	ADP
gujaf-31	38	6	csr	csr	NOUN
gujaf-31	38	7	category	category	NOUN
gujaf-31	38	8	,	,	PUNCT
gujaf-31	38	9	which	which	PRON
gujaf-31	38	10	is	be	AUX
gujaf-31	38	11	called	call	VERB
gujaf-31	38	12	the	the	DET
gujaf-31	38	13	economic	economic	ADJ
gujaf-31	38	14	stage	stage	NOUN
gujaf-31	38	15	,	,	PUNCT
gujaf-31	38	16	companies	company	NOUN
gujaf-31	38	17	use	use	VERB
gujaf-31	38	18	csr	csr	NOUN
gujaf-31	38	19	as	as	ADP
gujaf-31	38	20	a	a	DET
gujaf-31	38	21	strategy	strategy	NOUN
gujaf-31	38	22	to	to	PART
gujaf-31	38	23	create	create	VERB
gujaf-31	38	24	a	a	DET
gujaf-31	38	25	competitive	competitive	ADJ
gujaf-31	38	26	advantage	advantage	NOUN
gujaf-31	38	27	and	and	CCONJ
gujaf-31	38	28	gain	gain	VERB
gujaf-31	38	29	improved	improve	VERB
gujaf-31	38	30	financial	financial	ADJ
gujaf-31	38	31	performance	performance	NOUN
gujaf-31	38	32	.	.	PUNCT
gujaf-31	39	1	in	in	ADP
gujaf-31	39	2	the	the	DET
gujaf-31	39	3	legal	legal	ADJ
gujaf-31	39	4	stage	stage	NOUN
gujaf-31	39	5	,	,	PUNCT
gujaf-31	39	6	companies	company	NOUN
gujaf-31	39	7	engage	engage	VERB
gujaf-31	39	8	in	in	ADP
gujaf-31	39	9	csr	csr	PROPN
gujaf-31	39	10	as	as	SCONJ
gujaf-31	39	11	it	it	PRON
gujaf-31	39	12	is	be	AUX
gujaf-31	39	13	their	their	PRON
gujaf-31	39	14	duty	duty	NOUN
gujaf-31	39	15	and	and	CCONJ
gujaf-31	39	16	obligation	obligation	NOUN
gujaf-31	39	17	to	to	PART
gujaf-31	39	18	follow	follow	VERB
gujaf-31	39	19	laws	law	NOUN
gujaf-31	39	20	and	and	CCONJ
gujaf-31	39	21	regulations	regulation	NOUN
gujaf-31	39	22	.	.	PUNCT
gujaf-31	40	1	the	the	DET
gujaf-31	40	2	ethical	ethical	ADJ
gujaf-31	40	3	and	and	CCONJ
gujaf-31	40	4	philanthropic	philanthropic	NOUN
gujaf-31	40	5	stages	stage	NOUN
gujaf-31	40	6	have	have	VERB
gujaf-31	40	7	the	the	DET
gujaf-31	40	8	aim	aim	NOUN
gujaf-31	40	9	to	to	PART
gujaf-31	40	10	attain	attain	VERB
gujaf-31	40	11	a	a	DET
gujaf-31	40	12	balance	balance	NOUN
gujaf-31	40	13	between	between	ADP
gujaf-31	40	14	profit	profit	NOUN
gujaf-31	40	15	,	,	PUNCT
gujaf-31	40	16	people	people	NOUN
gujaf-31	40	17	and	and	CCONJ
gujaf-31	40	18	planet	planet	NOUN
gujaf-31	40	19	.	.	PUNCT
gujaf-31	41	1	in	in	ADP
gujaf-31	41	2	these	these	DET
gujaf-31	41	3	stages	stage	NOUN
gujaf-31	41	4	,	,	PUNCT
gujaf-31	41	5	the	the	DET
gujaf-31	41	6	company	company	NOUN
gujaf-31	41	7	does	do	AUX
gujaf-31	41	8	not	not	PART
gujaf-31	41	9	only	only	ADV
gujaf-31	41	10	focus	focus	VERB
gujaf-31	41	11	on	on	ADP
gujaf-31	41	12	profit	profit	NOUN
gujaf-31	41	13	but	but	CCONJ
gujaf-31	41	14	also	also	ADV
gujaf-31	41	15	on	on	ADP
gujaf-31	41	16	gusau	gusau	ADJ
gujaf-31	41	17	journal	journal	NOUN
gujaf-31	41	18	of	of	ADP
gujaf-31	41	19	accounting	accounting	NOUN
gujaf-31	41	20	and	and	CCONJ
gujaf-31	41	21	finance	finance	NOUN
gujaf-31	41	22	,	,	PUNCT
gujaf-31	41	23	vol	vol	NOUN
gujaf-31	41	24	.	.	PUNCT
gujaf-31	42	1	i	i	PRON
gujaf-31	42	2	,	,	PUNCT
gujaf-31	42	3	issue	issue	NOUN
gujaf-31	42	4	2	2	NUM
gujaf-31	42	5	,	,	PUNCT
gujaf-31	42	6	october	october	PROPN
gujaf-31	42	7	,	,	PUNCT
gujaf-31	42	8	2020	2020	NUM
gujaf-31	42	9	4	4	NUM
gujaf-31	42	10	social	social	ADJ
gujaf-31	42	11	welfare	welfare	NOUN
gujaf-31	42	12	.	.	PUNCT
gujaf-31	43	1	one	one	NUM
gujaf-31	43	2	aspect	aspect	NOUN
gujaf-31	43	3	of	of	ADP
gujaf-31	43	4	csr	csr	X
gujaf-31	43	5	of	of	ADP
gujaf-31	43	6	interest	interest	NOUN
gujaf-31	43	7	to	to	ADP
gujaf-31	43	8	many	many	ADJ
gujaf-31	43	9	financial	financial	ADJ
gujaf-31	43	10	economists	economist	NOUN
gujaf-31	43	11	,	,	PUNCT
gujaf-31	43	12	academics	academic	NOUN
gujaf-31	43	13	and	and	CCONJ
gujaf-31	43	14	researchers	researcher	NOUN
gujaf-31	43	15	alike	alike	ADV
gujaf-31	43	16	is	be	AUX
gujaf-31	43	17	the	the	DET
gujaf-31	43	18	economic	economic	ADJ
gujaf-31	43	19	domain	domain	NOUN
gujaf-31	43	20	;	;	PUNCT
gujaf-31	43	21	examining	examine	VERB
gujaf-31	43	22	the	the	DET
gujaf-31	43	23	financial	financial	ADJ
gujaf-31	43	24	impact	impact	NOUN
gujaf-31	43	25	of	of	ADP
gujaf-31	43	26	csr	csr	PROPN
gujaf-31	43	27	for	for	ADP
gujaf-31	43	28	profit	profit	NOUN
gujaf-31	43	29	-	-	PUNCT
gujaf-31	43	30	making	make	VERB
gujaf-31	43	31	corporations	corporation	NOUN
gujaf-31	43	32	.	.	PUNCT
gujaf-31	44	1	focusing	focus	VERB
gujaf-31	44	2	attention	attention	NOUN
gujaf-31	44	3	on	on	ADP
gujaf-31	44	4	the	the	DET
gujaf-31	44	5	economic	economic	ADJ
gujaf-31	44	6	domain	domain	NOUN
gujaf-31	44	7	is	be	AUX
gujaf-31	44	8	as	as	ADP
gujaf-31	44	9	a	a	DET
gujaf-31	44	10	result	result	NOUN
gujaf-31	44	11	of	of	ADP
gujaf-31	44	12	the	the	DET
gujaf-31	44	13	claim	claim	NOUN
gujaf-31	44	14	by	by	ADP
gujaf-31	44	15	economist	economist	NOUN
gujaf-31	44	16	milton	milton	PROPN
gujaf-31	44	17	friedman	friedman	PROPN
gujaf-31	44	18	that	that	SCONJ
gujaf-31	44	19	csr	csr	PROPN
gujaf-31	44	20	is	be	AUX
gujaf-31	44	21	bunk	bunk	NOUN
gujaf-31	44	22	.	.	PUNCT
gujaf-31	45	1	friedman	friedman	PROPN
gujaf-31	45	2	(	(	PUNCT
gujaf-31	45	3	1970	1970	NUM
gujaf-31	45	4	)	)	PUNCT
gujaf-31	45	5	sparked	spark	VERB
gujaf-31	45	6	decades	decade	NOUN
gujaf-31	45	7	of	of	ADP
gujaf-31	45	8	controversy	controversy	NOUN
gujaf-31	45	9	by	by	ADP
gujaf-31	45	10	arguing	argue	VERB
gujaf-31	45	11	that	that	SCONJ
gujaf-31	45	12	the	the	DET
gujaf-31	45	13	only	only	ADJ
gujaf-31	45	14	responsibility	responsibility	NOUN
gujaf-31	45	15	of	of	ADP
gujaf-31	45	16	publicly	publicly	ADV
gujaf-31	45	17	held	hold	VERB
gujaf-31	45	18	companies	company	NOUN
gujaf-31	45	19	is	be	AUX
gujaf-31	45	20	to	to	PART
gujaf-31	45	21	increase	increase	VERB
gujaf-31	45	22	profit	profit	NOUN
gujaf-31	45	23	–	–	PUNCT
gujaf-31	45	24	the	the	DET
gujaf-31	45	25	efficiency	efficiency	NOUN
gujaf-31	45	26	paradigm	paradigm	NOUN
gujaf-31	45	27	of	of	ADP
gujaf-31	45	28	organizational	organizational	ADJ
gujaf-31	45	29	excellence	excellence	NOUN
gujaf-31	45	30	.	.	PUNCT
gujaf-31	46	1	some	some	DET
gujaf-31	46	2	today	today	NOUN
gujaf-31	46	3	laud	laud	VERB
gujaf-31	46	4	his	his	PRON
gujaf-31	46	5	sentiments	sentiment	NOUN
gujaf-31	46	6	,	,	PUNCT
gujaf-31	46	7	and	and	CCONJ
gujaf-31	46	8	indeed	indeed	ADV
gujaf-31	46	9	many	many	ADJ
gujaf-31	46	10	empirical	empirical	ADJ
gujaf-31	46	11	tests	test	NOUN
gujaf-31	46	12	have	have	AUX
gujaf-31	46	13	not	not	PART
gujaf-31	46	14	found	find	VERB
gujaf-31	46	15	a	a	DET
gujaf-31	46	16	positive	positive	ADJ
gujaf-31	46	17	relationship	relationship	NOUN
gujaf-31	46	18	between	between	ADP
gujaf-31	46	19	csr	csr	NOUN
gujaf-31	46	20	activities	activity	NOUN
gujaf-31	46	21	and	and	CCONJ
gujaf-31	46	22	major	major	ADJ
gujaf-31	46	23	corporate	corporate	ADJ
gujaf-31	46	24	financial	financial	ADJ
gujaf-31	46	25	performance	performance	NOUN
gujaf-31	46	26	indicators	indicator	NOUN
gujaf-31	46	27	such	such	ADJ
gujaf-31	46	28	as	as	ADP
gujaf-31	46	29	profit	profit	NOUN
gujaf-31	46	30	.	.	PUNCT
gujaf-31	47	1	thus	thus	ADV
gujaf-31	47	2	far	far	ADV
gujaf-31	47	3	,	,	PUNCT
gujaf-31	47	4	the	the	DET
gujaf-31	47	5	question	question	NOUN
gujaf-31	47	6	of	of	ADP
gujaf-31	47	7	whether	whether	SCONJ
gujaf-31	47	8	the	the	DET
gujaf-31	47	9	cost	cost	NOUN
gujaf-31	47	10	of	of	ADP
gujaf-31	47	11	achieving	achieve	VERB
gujaf-31	47	12	csr	csr	NOUN
gujaf-31	47	13	decrease	decrease	NOUN
gujaf-31	47	14	,	,	PUNCT
gujaf-31	47	15	increase	increase	VERB
gujaf-31	47	16	or	or	CCONJ
gujaf-31	47	17	have	have	VERB
gujaf-31	47	18	no	no	DET
gujaf-31	47	19	effect	effect	NOUN
gujaf-31	47	20	on	on	ADP
gujaf-31	47	21	profitability	profitability	NOUN
gujaf-31	47	22	,	,	PUNCT
gujaf-31	47	23	remains	remain	VERB
gujaf-31	47	24	largely	largely	ADV
gujaf-31	47	25	unanswered	unanswered	ADJ
gujaf-31	47	26	with	with	ADP
gujaf-31	47	27	regard	regard	NOUN
gujaf-31	47	28	to	to	ADP
gujaf-31	47	29	nonfinancial	nonfinancial	ADJ
gujaf-31	47	30	firms	firm	NOUN
gujaf-31	47	31	in	in	ADP
gujaf-31	47	32	nigeria	nigeria	PROPN
gujaf-31	47	33	.	.	PUNCT
gujaf-31	48	1	this	this	PRON
gujaf-31	48	2	is	be	AUX
gujaf-31	48	3	because	because	SCONJ
gujaf-31	48	4	most	most	ADJ
gujaf-31	48	5	previous	previous	ADJ
gujaf-31	48	6	empirical	empirical	ADJ
gujaf-31	48	7	tests	test	NOUN
gujaf-31	48	8	in	in	ADP
gujaf-31	48	9	the	the	DET
gujaf-31	48	10	country	country	NOUN
gujaf-31	48	11	are	be	AUX
gujaf-31	48	12	concentrated	concentrate	VERB
gujaf-31	48	13	on	on	ADP
gujaf-31	48	14	specific	specific	ADJ
gujaf-31	48	15	sectors	sector	NOUN
gujaf-31	48	16	–	–	PUNCT
gujaf-31	48	17	banking	banking	NOUN
gujaf-31	48	18	,	,	PUNCT
gujaf-31	48	19	oil	oil	NOUN
gujaf-31	48	20	and	and	CCONJ
gujaf-31	48	21	gas	gas	NOUN
gujaf-31	48	22	and	and	CCONJ
gujaf-31	48	23	telecommunications	telecommunication	NOUN
gujaf-31	48	24	.	.	PUNCT
gujaf-31	49	1	thus	thus	ADV
gujaf-31	49	2	,	,	PUNCT
gujaf-31	49	3	while	while	SCONJ
gujaf-31	49	4	the	the	DET
gujaf-31	49	5	controversy	controversy	NOUN
gujaf-31	49	6	on	on	ADP
gujaf-31	49	7	the	the	DET
gujaf-31	49	8	influence	influence	NOUN
gujaf-31	49	9	of	of	ADP
gujaf-31	49	10	csr	csr	NOUN
gujaf-31	49	11	on	on	ADP
gujaf-31	49	12	profitability	profitability	NOUN
gujaf-31	49	13	is	be	AUX
gujaf-31	49	14	still	still	ADV
gujaf-31	49	15	an	an	DET
gujaf-31	49	16	open	open	ADJ
gujaf-31	49	17	debate	debate	NOUN
gujaf-31	49	18	,	,	PUNCT
gujaf-31	49	19	a	a	DET
gujaf-31	49	20	research	research	NOUN
gujaf-31	49	21	gap	gap	NOUN
gujaf-31	49	22	exists	exist	VERB
gujaf-31	49	23	in	in	ADP
gujaf-31	49	24	the	the	DET
gujaf-31	49	25	literature	literature	NOUN
gujaf-31	49	26	in	in	ADP
gujaf-31	49	27	respect	respect	NOUN
gujaf-31	49	28	of	of	ADP
gujaf-31	49	29	nigerian	nigerian	ADJ
gujaf-31	49	30	non	non	ADJ
gujaf-31	49	31	-	-	ADJ
gujaf-31	49	32	financial	financial	ADJ
gujaf-31	49	33	firms	firm	NOUN
gujaf-31	49	34	taken	take	VERB
gujaf-31	49	35	as	as	ADP
gujaf-31	49	36	whole	whole	ADJ
gujaf-31	49	37	.	.	PUNCT
gujaf-31	50	1	despite	despite	SCONJ
gujaf-31	50	2	that	that	SCONJ
gujaf-31	50	3	these	these	DET
gujaf-31	50	4	firms	firm	NOUN
gujaf-31	50	5	vary	vary	VERB
gujaf-31	50	6	in	in	ADP
gujaf-31	50	7	size	size	NOUN
gujaf-31	50	8	,	,	PUNCT
gujaf-31	50	9	investigating	investigate	VERB
gujaf-31	50	10	the	the	DET
gujaf-31	50	11	mediating	mediate	VERB
gujaf-31	50	12	effect	effect	NOUN
gujaf-31	50	13	of	of	ADP
gujaf-31	50	14	firm	firm	ADJ
gujaf-31	50	15	size	size	NOUN
gujaf-31	50	16	on	on	ADP
gujaf-31	50	17	csr	csr	NOUN
gujaf-31	50	18	-	-	ADJ
gujaf-31	50	19	profitability	profitability	NOUN
gujaf-31	50	20	link	link	NOUN
gujaf-31	50	21	is	be	AUX
gujaf-31	50	22	scarce	scarce	ADJ
gujaf-31	50	23	requiring	require	VERB
gujaf-31	50	24	further	further	ADJ
gujaf-31	50	25	research	research	NOUN
gujaf-31	50	26	.	.	PUNCT
gujaf-31	51	1	the	the	DET
gujaf-31	51	2	current	current	ADJ
gujaf-31	51	3	study	study	NOUN
gujaf-31	51	4	fills	fill	VERB
gujaf-31	51	5	the	the	DET
gujaf-31	51	6	knowledge	knowledge	NOUN
gujaf-31	51	7	gap	gap	NOUN
gujaf-31	51	8	by	by	ADP
gujaf-31	51	9	empirically	empirically	ADV
gujaf-31	51	10	examining	examine	VERB
gujaf-31	51	11	the	the	DET
gujaf-31	51	12	effect	effect	NOUN
gujaf-31	51	13	of	of	ADP
gujaf-31	51	14	size	size	NOUN
gujaf-31	51	15	on	on	ADP
gujaf-31	51	16	the	the	DET
gujaf-31	51	17	link	link	NOUN
gujaf-31	51	18	between	between	ADP
gujaf-31	51	19	csr	csr	NOUN
gujaf-31	51	20	proxied	proxie	VERB
gujaf-31	51	21	by	by	ADP
gujaf-31	51	22	employee	employee	NOUN
gujaf-31	51	23	relations	relation	NOUN
gujaf-31	51	24	(	(	PUNCT
gujaf-31	51	25	emr	emr	PROPN
gujaf-31	51	26	)	)	PUNCT
gujaf-31	51	27	and	and	CCONJ
gujaf-31	51	28	philanthropic	philanthropic	NOUN
gujaf-31	51	29	donations	donation	NOUN
gujaf-31	51	30	(	(	PUNCT
gujaf-31	51	31	dnt	dnt	NOUN
gujaf-31	51	32	)	)	PUNCT
gujaf-31	51	33	and	and	CCONJ
gujaf-31	51	34	profitability	profitability	NOUN
gujaf-31	51	35	measured	measure	VERB
gujaf-31	51	36	by	by	ADP
gujaf-31	51	37	return	return	NOUN
gujaf-31	51	38	on	on	ADP
gujaf-31	51	39	assets	asset	NOUN
gujaf-31	51	40	(	(	PUNCT
gujaf-31	51	41	roa	roa	NOUN
gujaf-31	51	42	)	)	PUNCT
gujaf-31	51	43	of	of	ADP
gujaf-31	51	44	non	non	ADJ
gujaf-31	51	45	-	-	ADJ
gujaf-31	51	46	financial	financial	ADJ
gujaf-31	51	47	firms	firm	NOUN
gujaf-31	51	48	in	in	ADP
gujaf-31	51	49	nigeria	nigeria	PROPN
gujaf-31	51	50	.	.	PUNCT
gujaf-31	52	1	based	base	VERB
gujaf-31	52	2	on	on	ADP
gujaf-31	52	3	this	this	DET
gujaf-31	52	4	objective	objective	NOUN
gujaf-31	52	5	,	,	PUNCT
gujaf-31	52	6	the	the	DET
gujaf-31	52	7	following	follow	VERB
gujaf-31	52	8	null	null	ADJ
gujaf-31	52	9	hypotheses	hypothesis	NOUN
gujaf-31	52	10	are	be	AUX
gujaf-31	52	11	formulated	formulate	VERB
gujaf-31	52	12	:	:	PUNCT
gujaf-31	52	13	ho1	ho1	NOUN
gujaf-31	52	14	:	:	PUNCT
gujaf-31	52	15	csr	csr	X
gujaf-31	52	16	towards	towards	ADP
gujaf-31	52	17	employees	employee	NOUN
gujaf-31	52	18	does	do	AUX
gujaf-31	52	19	not	not	PART
gujaf-31	52	20	significantly	significantly	ADV
gujaf-31	52	21	influence	influence	VERB
gujaf-31	52	22	profitability	profitability	NOUN
gujaf-31	52	23	of	of	ADP
gujaf-31	52	24	quoted	quote	VERB
gujaf-31	52	25	non	non	ADJ
gujaf-31	52	26	-	-	ADJ
gujaf-31	52	27	financial	financial	ADJ
gujaf-31	52	28	firms	firm	NOUN
gujaf-31	52	29	in	in	ADP
gujaf-31	52	30	nigeria	nigeria	PROPN
gujaf-31	52	31	ho2	ho2	PROPN
gujaf-31	52	32	:	:	PUNCT
gujaf-31	52	33	csr	csr	X
gujaf-31	52	34	towards	towards	ADP
gujaf-31	52	35	host	host	NOUN
gujaf-31	52	36	community	community	NOUN
gujaf-31	52	37	does	do	AUX
gujaf-31	52	38	not	not	PART
gujaf-31	52	39	significantly	significantly	ADV
gujaf-31	52	40	influence	influence	VERB
gujaf-31	52	41	profitability	profitability	NOUN
gujaf-31	52	42	of	of	ADP
gujaf-31	52	43	quoted	quote	VERB
gujaf-31	52	44	non	non	ADJ
gujaf-31	52	45	-	-	ADJ
gujaf-31	52	46	financial	financial	ADJ
gujaf-31	52	47	firms	firm	NOUN
gujaf-31	52	48	in	in	ADP
gujaf-31	52	49	nigeria	nigeria	PROPN
gujaf-31	52	50	.	.	PUNCT
gujaf-31	53	1	ho3	ho3	NOUN
gujaf-31	53	2	:	:	PUNCT
gujaf-31	53	3	firm	firm	ADJ
gujaf-31	53	4	size	size	NOUN
gujaf-31	53	5	does	do	AUX
gujaf-31	53	6	not	not	PART
gujaf-31	53	7	significantly	significantly	ADV
gujaf-31	53	8	determine	determine	VERB
gujaf-31	53	9	csr	csr	NOUN
gujaf-31	53	10	influence	influence	NOUN
gujaf-31	53	11	on	on	ADP
gujaf-31	53	12	profitability	profitability	NOUN
gujaf-31	53	13	of	of	ADP
gujaf-31	53	14	quoted	quote	VERB
gujaf-31	53	15	non	non	ADJ
gujaf-31	53	16	-	-	ADJ
gujaf-31	53	17	financial	financial	ADJ
gujaf-31	53	18	firms	firm	NOUN
gujaf-31	53	19	in	in	ADP
gujaf-31	53	20	nigeria	nigeria	PROPN
gujaf-31	53	21	.	.	PUNCT
gujaf-31	54	1	2	2	X
gujaf-31	54	2	.	.	X
gujaf-31	54	3	review	review	NOUN
gujaf-31	54	4	of	of	ADP
gujaf-31	54	5	related	related	ADJ
gujaf-31	54	6	literature	literature	NOUN
gujaf-31	54	7	one	one	NUM
gujaf-31	54	8	of	of	ADP
gujaf-31	54	9	the	the	DET
gujaf-31	54	10	earliest	early	ADJ
gujaf-31	54	11	pieces	piece	NOUN
gujaf-31	54	12	of	of	ADP
gujaf-31	54	13	literature	literature	NOUN
gujaf-31	54	14	on	on	ADP
gujaf-31	54	15	csr	csr	PROPN
gujaf-31	54	16	was	be	AUX
gujaf-31	54	17	a	a	DET
gujaf-31	54	18	book	book	NOUN
gujaf-31	54	19	by	by	ADP
gujaf-31	54	20	bowen	bowen	PROPN
gujaf-31	54	21	,	,	PUNCT
gujaf-31	54	22	titled	title	VERB
gujaf-31	54	23	“	"	PUNCT
gujaf-31	54	24	social	social	ADJ
gujaf-31	54	25	responsibilities	responsibility	NOUN
gujaf-31	54	26	of	of	ADP
gujaf-31	54	27	the	the	DET
gujaf-31	54	28	businessman	businessman	NOUN
gujaf-31	54	29	”	"	PUNCT
gujaf-31	54	30	which	which	PRON
gujaf-31	54	31	was	be	AUX
gujaf-31	54	32	published	publish	VERB
gujaf-31	54	33	in	in	ADP
gujaf-31	54	34	1953	1953	NUM
gujaf-31	54	35	.	.	PUNCT
gujaf-31	55	1	according	accord	VERB
gujaf-31	55	2	to	to	ADP
gujaf-31	55	3	bowen	bowen	PROPN
gujaf-31	55	4	(	(	PUNCT
gujaf-31	55	5	1953	1953	NUM
gujaf-31	55	6	)	)	PUNCT
gujaf-31	55	7	,	,	PUNCT
gujaf-31	55	8	social	social	ADJ
gujaf-31	55	9	responsibilities	responsibility	NOUN
gujaf-31	55	10	are	be	AUX
gujaf-31	55	11	“	"	PUNCT
gujaf-31	55	12	the	the	DET
gujaf-31	55	13	obligations	obligation	NOUN
gujaf-31	55	14	of	of	ADP
gujaf-31	55	15	businessmen	businessman	NOUN
gujaf-31	55	16	to	to	PART
gujaf-31	55	17	pursue	pursue	VERB
gujaf-31	55	18	those	those	DET
gujaf-31	55	19	policies	policy	NOUN
gujaf-31	55	20	,	,	PUNCT
gujaf-31	55	21	make	make	VERB
gujaf-31	55	22	those	those	DET
gujaf-31	55	23	decisions	decision	NOUN
gujaf-31	55	24	,	,	PUNCT
gujaf-31	55	25	or	or	CCONJ
gujaf-31	55	26	follow	follow	VERB
gujaf-31	55	27	those	those	DET
gujaf-31	55	28	lines	line	NOUN
gujaf-31	55	29	of	of	ADP
gujaf-31	55	30	action	action	NOUN
gujaf-31	55	31	which	which	PRON
gujaf-31	55	32	are	be	AUX
gujaf-31	55	33	desirable	desirable	ADJ
gujaf-31	55	34	in	in	ADP
gujaf-31	55	35	terms	term	NOUN
gujaf-31	55	36	of	of	ADP
gujaf-31	55	37	the	the	DET
gujaf-31	55	38	objectives	objective	NOUN
gujaf-31	55	39	and	and	CCONJ
gujaf-31	55	40	values	value	NOUN
gujaf-31	55	41	of	of	ADP
gujaf-31	55	42	our	our	PRON
gujaf-31	55	43	society	society	NOUN
gujaf-31	55	44	”	"	PUNCT
gujaf-31	55	45	.	.	PUNCT
gujaf-31	56	1	gusau	gusau	PROPN
gujaf-31	56	2	journal	journal	PROPN
gujaf-31	56	3	of	of	ADP
gujaf-31	56	4	accounting	accounting	NOUN
gujaf-31	56	5	and	and	CCONJ
gujaf-31	56	6	finance	finance	NOUN
gujaf-31	56	7	,	,	PUNCT
gujaf-31	56	8	vol	vol	NOUN
gujaf-31	56	9	.	.	PUNCT
gujaf-31	57	1	i	i	PRON
gujaf-31	57	2	,	,	PUNCT
gujaf-31	57	3	issue	issue	NOUN
gujaf-31	57	4	2	2	NUM
gujaf-31	57	5	,	,	PUNCT
gujaf-31	57	6	october	october	PROPN
gujaf-31	57	7	,	,	PUNCT
gujaf-31	57	8	2020	2020	NUM
gujaf-31	57	9	5	5	NUM
gujaf-31	57	10	carroll	carroll	NOUN
gujaf-31	57	11	(	(	PUNCT
gujaf-31	57	12	1991	1991	NUM
gujaf-31	57	13	)	)	PUNCT
gujaf-31	57	14	,	,	PUNCT
gujaf-31	57	15	defined	define	VERB
gujaf-31	57	16	“	"	PUNCT
gujaf-31	57	17	csr	csr	X
gujaf-31	57	18	as	as	ADP
gujaf-31	57	19	the	the	DET
gujaf-31	57	20	conduct	conduct	NOUN
gujaf-31	57	21	of	of	ADP
gujaf-31	57	22	a	a	DET
gujaf-31	57	23	business	business	NOUN
gujaf-31	57	24	so	so	SCONJ
gujaf-31	57	25	that	that	SCONJ
gujaf-31	57	26	it	it	PRON
gujaf-31	57	27	is	be	AUX
gujaf-31	57	28	economically	economically	ADV
gujaf-31	57	29	profitable	profitable	ADJ
gujaf-31	57	30	,	,	PUNCT
gujaf-31	57	31	law	law	NOUN
gujaf-31	57	32	abiding	abide	VERB
gujaf-31	57	33	,	,	PUNCT
gujaf-31	57	34	ethical	ethical	ADJ
gujaf-31	57	35	and	and	CCONJ
gujaf-31	57	36	socially	socially	ADV
gujaf-31	57	37	supportive	supportive	ADJ
gujaf-31	57	38	”	"	PUNCT
gujaf-31	57	39	.	.	PUNCT
gujaf-31	58	1	according	accord	VERB
gujaf-31	58	2	to	to	ADP
gujaf-31	58	3	the	the	DET
gujaf-31	58	4	european	european	PROPN
gujaf-31	58	5	foundation	foundation	PROPN
gujaf-31	58	6	for	for	ADP
gujaf-31	58	7	quality	quality	NOUN
gujaf-31	58	8	management	management	NOUN
gujaf-31	58	9	(	(	PUNCT
gujaf-31	58	10	efqm	efqm	ADJ
gujaf-31	58	11	,	,	PUNCT
gujaf-31	58	12	2004	2004	NUM
gujaf-31	58	13	)	)	PUNCT
gujaf-31	58	14	,	,	PUNCT
gujaf-31	58	15	csr	csr	NOUN
gujaf-31	58	16	involves	involve	VERB
gujaf-31	58	17	a	a	DET
gujaf-31	58	18	wide	wide	ADJ
gujaf-31	58	19	range	range	NOUN
gujaf-31	58	20	of	of	ADP
gujaf-31	58	21	basics	basic	NOUN
gujaf-31	58	22	that	that	PRON
gujaf-31	58	23	organizations	organization	NOUN
gujaf-31	58	24	are	be	AUX
gujaf-31	58	25	expected	expect	VERB
gujaf-31	58	26	to	to	PART
gujaf-31	58	27	recognize	recognize	VERB
gujaf-31	58	28	and	and	CCONJ
gujaf-31	58	29	to	to	PART
gujaf-31	58	30	reflect	reflect	VERB
gujaf-31	58	31	in	in	ADP
gujaf-31	58	32	their	their	PRON
gujaf-31	58	33	actions	action	NOUN
gujaf-31	58	34	,	,	PUNCT
gujaf-31	58	35	which	which	PRON
gujaf-31	58	36	includes	include	VERB
gujaf-31	58	37	among	among	ADP
gujaf-31	58	38	other	other	ADJ
gujaf-31	58	39	things	thing	NOUN
gujaf-31	58	40	,	,	PUNCT
gujaf-31	58	41	the	the	DET
gujaf-31	58	42	respect	respect	NOUN
gujaf-31	58	43	for	for	ADP
gujaf-31	58	44	human	human	ADJ
gujaf-31	58	45	rights	right	NOUN
gujaf-31	58	46	,	,	PUNCT
gujaf-31	58	47	fair	fair	ADJ
gujaf-31	58	48	treatment	treatment	NOUN
gujaf-31	58	49	of	of	ADP
gujaf-31	58	50	the	the	DET
gujaf-31	58	51	workers	worker	NOUN
gujaf-31	58	52	,	,	PUNCT
gujaf-31	58	53	clients	client	NOUN
gujaf-31	58	54	and	and	CCONJ
gujaf-31	58	55	dealers	dealer	NOUN
gujaf-31	58	56	,	,	PUNCT
gujaf-31	58	57	being	be	AUX
gujaf-31	58	58	good	good	ADJ
gujaf-31	58	59	corporate	corporate	ADJ
gujaf-31	58	60	citizens	citizen	NOUN
gujaf-31	58	61	of	of	ADP
gujaf-31	58	62	the	the	DET
gujaf-31	58	63	host	host	NOUN
gujaf-31	58	64	communities	community	NOUN
gujaf-31	58	65	of	of	ADP
gujaf-31	58	66	the	the	DET
gujaf-31	58	67	corporation	corporation	NOUN
gujaf-31	58	68	and	and	CCONJ
gujaf-31	58	69	conservation	conservation	NOUN
gujaf-31	58	70	of	of	ADP
gujaf-31	58	71	the	the	DET
gujaf-31	58	72	natural	natural	ADJ
gujaf-31	58	73	environment	environment	NOUN
gujaf-31	58	74	.	.	PUNCT
gujaf-31	59	1	the	the	DET
gujaf-31	59	2	world	world	PROPN
gujaf-31	59	3	business	business	PROPN
gujaf-31	59	4	council	council	PROPN
gujaf-31	59	5	for	for	ADP
gujaf-31	59	6	sustainable	sustainable	ADJ
gujaf-31	59	7	development	development	NOUN
gujaf-31	59	8	(	(	PUNCT
gujaf-31	59	9	wbcsd	wbcsd	PROPN
gujaf-31	59	10	,	,	PUNCT
gujaf-31	59	11	2002	2002	NUM
gujaf-31	59	12	)	)	PUNCT
gujaf-31	59	13	,	,	PUNCT
gujaf-31	59	14	defined	define	VERB
gujaf-31	59	15	csr	csr	X
gujaf-31	59	16	as	as	ADP
gujaf-31	59	17	“	"	PUNCT
gujaf-31	59	18	the	the	DET
gujaf-31	59	19	continuing	continue	VERB
gujaf-31	59	20	commitment	commitment	NOUN
gujaf-31	59	21	of	of	ADP
gujaf-31	59	22	a	a	DET
gujaf-31	59	23	business	business	NOUN
gujaf-31	59	24	to	to	PART
gujaf-31	59	25	contribute	contribute	VERB
gujaf-31	59	26	to	to	ADP
gujaf-31	59	27	sustainable	sustainable	ADJ
gujaf-31	59	28	economic	economic	ADJ
gujaf-31	59	29	development	development	NOUN
gujaf-31	59	30	,	,	PUNCT
gujaf-31	59	31	working	work	VERB
gujaf-31	59	32	with	with	ADP
gujaf-31	59	33	employees	employee	NOUN
gujaf-31	59	34	,	,	PUNCT
gujaf-31	59	35	their	their	PRON
gujaf-31	59	36	families	family	NOUN
gujaf-31	59	37	,	,	PUNCT
gujaf-31	59	38	the	the	DET
gujaf-31	59	39	local	local	ADJ
gujaf-31	59	40	community	community	NOUN
gujaf-31	59	41	and	and	CCONJ
gujaf-31	59	42	society	society	NOUN
gujaf-31	59	43	at	at	ADP
gujaf-31	59	44	large	large	ADJ
gujaf-31	59	45	to	to	PART
gujaf-31	59	46	improve	improve	VERB
gujaf-31	59	47	their	their	PRON
gujaf-31	59	48	quality	quality	NOUN
gujaf-31	59	49	of	of	ADP
gujaf-31	59	50	life	life	NOUN
gujaf-31	59	51	”	"	PUNCT
gujaf-31	59	52	.	.	PUNCT
gujaf-31	60	1	these	these	DET
gujaf-31	60	2	definitions	definition	NOUN
gujaf-31	60	3	reflect	reflect	VERB
gujaf-31	60	4	concerns	concern	NOUN
gujaf-31	60	5	for	for	ADP
gujaf-31	60	6	moral	moral	ADJ
gujaf-31	60	7	,	,	PUNCT
gujaf-31	60	8	ethical	ethical	ADJ
gujaf-31	60	9	,	,	PUNCT
gujaf-31	60	10	philanthropic	philanthropic	NOUN
gujaf-31	60	11	,	,	PUNCT
gujaf-31	60	12	social	social	ADJ
gujaf-31	60	13	,	,	PUNCT
gujaf-31	60	14	economic	economic	ADJ
gujaf-31	60	15	,	,	PUNCT
gujaf-31	60	16	and	and	CCONJ
gujaf-31	60	17	environmental	environmental	ADJ
gujaf-31	60	18	obligations	obligation	NOUN
gujaf-31	60	19	expected	expect	VERB
gujaf-31	60	20	from	from	ADP
gujaf-31	60	21	a	a	DET
gujaf-31	60	22	corporation	corporation	NOUN
gujaf-31	60	23	.	.	PUNCT
gujaf-31	61	1	thus	thus	ADV
gujaf-31	61	2	,	,	PUNCT
gujaf-31	61	3	csr	csr	NOUN
gujaf-31	61	4	involves	involve	VERB
gujaf-31	61	5	the	the	DET
gujaf-31	61	6	way	way	NOUN
gujaf-31	61	7	organizations	organization	NOUN
gujaf-31	61	8	make	make	VERB
gujaf-31	61	9	business	business	NOUN
gujaf-31	61	10	decisions	decision	NOUN
gujaf-31	61	11	,	,	PUNCT
gujaf-31	61	12	the	the	DET
gujaf-31	61	13	products	product	NOUN
gujaf-31	61	14	and	and	CCONJ
gujaf-31	61	15	services	service	NOUN
gujaf-31	61	16	they	they	PRON
gujaf-31	61	17	offer	offer	VERB
gujaf-31	61	18	,	,	PUNCT
gujaf-31	61	19	their	their	PRON
gujaf-31	61	20	efforts	effort	NOUN
gujaf-31	61	21	to	to	PART
gujaf-31	61	22	achieve	achieve	VERB
gujaf-31	61	23	an	an	DET
gujaf-31	61	24	open	open	ADJ
gujaf-31	61	25	and	and	CCONJ
gujaf-31	61	26	honest	honest	ADJ
gujaf-31	61	27	culture	culture	NOUN
gujaf-31	61	28	,	,	PUNCT
gujaf-31	61	29	the	the	DET
gujaf-31	61	30	way	way	NOUN
gujaf-31	61	31	they	they	PRON
gujaf-31	61	32	manage	manage	VERB
gujaf-31	61	33	the	the	DET
gujaf-31	61	34	social	social	ADJ
gujaf-31	61	35	,	,	PUNCT
gujaf-31	61	36	environmental	environmental	ADJ
gujaf-31	61	37	and	and	CCONJ
gujaf-31	61	38	economic	economic	ADJ
gujaf-31	61	39	impacts	impact	NOUN
gujaf-31	61	40	of	of	ADP
gujaf-31	61	41	business	business	NOUN
gujaf-31	61	42	activities	activity	NOUN
gujaf-31	61	43	and	and	CCONJ
gujaf-31	61	44	their	their	PRON
gujaf-31	61	45	relationships	relationship	NOUN
gujaf-31	61	46	with	with	ADP
gujaf-31	61	47	their	their	PRON
gujaf-31	61	48	employees	employee	NOUN
gujaf-31	61	49	,	,	PUNCT
gujaf-31	61	50	customers	customer	NOUN
gujaf-31	61	51	and	and	CCONJ
gujaf-31	61	52	other	other	ADJ
gujaf-31	61	53	key	key	ADJ
gujaf-31	61	54	stakeholders	stakeholder	NOUN
gujaf-31	61	55	having	have	VERB
gujaf-31	61	56	interest	interest	NOUN
gujaf-31	61	57	in	in	ADP
gujaf-31	61	58	the	the	DET
gujaf-31	61	59	business	business	NOUN
gujaf-31	61	60	and	and	CCONJ
gujaf-31	61	61	its	its	PRON
gujaf-31	61	62	operations	operation	NOUN
gujaf-31	61	63	.	.	PUNCT
gujaf-31	62	1	profitability	profitability	NOUN
gujaf-31	62	2	on	on	ADP
gujaf-31	62	3	the	the	DET
gujaf-31	62	4	other	other	ADJ
gujaf-31	62	5	hand	hand	NOUN
gujaf-31	62	6	is	be	AUX
gujaf-31	62	7	the	the	DET
gujaf-31	62	8	firm	firm	NOUN
gujaf-31	62	9	’s	’s	PART
gujaf-31	62	10	ability	ability	NOUN
gujaf-31	62	11	to	to	PART
gujaf-31	62	12	produce	produce	VERB
gujaf-31	62	13	returns	return	NOUN
gujaf-31	62	14	on	on	ADP
gujaf-31	62	15	investment	investment	NOUN
gujaf-31	62	16	based	base	VERB
gujaf-31	62	17	on	on	ADP
gujaf-31	62	18	its	its	PRON
gujaf-31	62	19	resources	resource	NOUN
gujaf-31	62	20	in	in	ADP
gujaf-31	62	21	comparison	comparison	NOUN
gujaf-31	62	22	with	with	ADP
gujaf-31	62	23	alternative	alternative	ADJ
gujaf-31	62	24	investment	investment	NOUN
gujaf-31	62	25	.	.	PUNCT
gujaf-31	63	1	it	it	PRON
gujaf-31	63	2	is	be	AUX
gujaf-31	63	3	the	the	DET
gujaf-31	63	4	measurement	measurement	NOUN
gujaf-31	63	5	of	of	ADP
gujaf-31	63	6	efficiency	efficiency	NOUN
gujaf-31	63	7	and	and	CCONJ
gujaf-31	63	8	shows	show	VERB
gujaf-31	63	9	how	how	SCONJ
gujaf-31	63	10	well	well	ADV
gujaf-31	63	11	the	the	DET
gujaf-31	63	12	firm	firm	NOUN
gujaf-31	63	13	utilizes	utilize	VERB
gujaf-31	63	14	its	its	PRON
gujaf-31	63	15	assets	asset	NOUN
gujaf-31	63	16	to	to	PART
gujaf-31	63	17	produce	produce	VERB
gujaf-31	63	18	profit	profit	NOUN
gujaf-31	63	19	and	and	CCONJ
gujaf-31	63	20	value	value	NOUN
gujaf-31	63	21	to	to	ADP
gujaf-31	63	22	shareholders	shareholder	NOUN
gujaf-31	63	23	.	.	PUNCT
gujaf-31	64	1	return	return	VERB
gujaf-31	64	2	on	on	ADP
gujaf-31	64	3	assets	asset	NOUN
gujaf-31	64	4	(	(	PUNCT
gujaf-31	64	5	roa	roa	NOUN
gujaf-31	64	6	)	)	PUNCT
gujaf-31	64	7	is	be	AUX
gujaf-31	64	8	acknowledged	acknowledge	VERB
gujaf-31	64	9	as	as	ADP
gujaf-31	64	10	the	the	DET
gujaf-31	64	11	best	good	ADJ
gujaf-31	64	12	measure	measure	NOUN
gujaf-31	64	13	of	of	ADP
gujaf-31	64	14	profitability	profitability	NOUN
gujaf-31	64	15	.	.	PUNCT
gujaf-31	65	1	roa	roa	PROPN
gujaf-31	65	2	shows	show	VERB
gujaf-31	65	3	the	the	DET
gujaf-31	65	4	percentage	percentage	NOUN
gujaf-31	65	5	of	of	ADP
gujaf-31	65	6	net	net	ADJ
gujaf-31	65	7	earnings	earning	NOUN
gujaf-31	65	8	relative	relative	ADJ
gujaf-31	65	9	to	to	ADP
gujaf-31	65	10	the	the	DET
gujaf-31	65	11	firm	firm	NOUN
gujaf-31	65	12	’s	’s	PART
gujaf-31	65	13	total	total	ADJ
gujaf-31	65	14	assets	asset	NOUN
gujaf-31	65	15	.	.	PUNCT
gujaf-31	66	1	the	the	DET
gujaf-31	66	2	roa	roa	NOUN
gujaf-31	66	3	specifically	specifically	ADV
gujaf-31	66	4	reveals	reveal	VERB
gujaf-31	66	5	how	how	SCONJ
gujaf-31	66	6	much	much	ADJ
gujaf-31	66	7	after	after	ADP
gujaf-31	66	8	-	-	PUNCT
gujaf-31	66	9	tax	tax	NOUN
gujaf-31	66	10	profit	profit	NOUN
gujaf-31	66	11	a	a	DET
gujaf-31	66	12	firm	firm	NOUN
gujaf-31	66	13	generates	generate	VERB
gujaf-31	66	14	for	for	ADP
gujaf-31	66	15	every	every	DET
gujaf-31	66	16	one	one	NUM
gujaf-31	66	17	naira	naira	NOUN
gujaf-31	66	18	of	of	ADP
gujaf-31	66	19	assets	asset	NOUN
gujaf-31	66	20	it	it	PRON
gujaf-31	66	21	holds	hold	VERB
gujaf-31	66	22	.	.	PUNCT
gujaf-31	67	1	theoretical	theoretical	ADJ
gujaf-31	67	2	underpinnings	underpinning	NOUN
gujaf-31	67	3	for	for	ADP
gujaf-31	67	4	this	this	DET
gujaf-31	67	5	study	study	NOUN
gujaf-31	67	6	include	include	VERB
gujaf-31	67	7	the	the	DET
gujaf-31	67	8	stakeholder	stakeholder	NOUN
gujaf-31	67	9	theory	theory	NOUN
gujaf-31	67	10	and	and	CCONJ
gujaf-31	67	11	legitimacy	legitimacy	NOUN
gujaf-31	67	12	theory	theory	NOUN
gujaf-31	67	13	.	.	PUNCT
gujaf-31	68	1	the	the	DET
gujaf-31	68	2	stakeholder	stakeholder	NOUN
gujaf-31	68	3	theory	theory	NOUN
gujaf-31	68	4	of	of	ADP
gujaf-31	68	5	csr	csr	PROPN
gujaf-31	68	6	is	be	AUX
gujaf-31	68	7	based	base	VERB
gujaf-31	68	8	on	on	ADP
gujaf-31	68	9	the	the	DET
gujaf-31	68	10	notion	notion	NOUN
gujaf-31	68	11	that	that	SCONJ
gujaf-31	68	12	there	there	PRON
gujaf-31	68	13	are	be	VERB
gujaf-31	68	14	many	many	ADJ
gujaf-31	68	15	groups	group	NOUN
gujaf-31	68	16	in	in	ADP
gujaf-31	68	17	society	society	NOUN
gujaf-31	68	18	besides	besides	SCONJ
gujaf-31	68	19	owners	owner	NOUN
gujaf-31	68	20	to	to	PART
gujaf-31	68	21	whom	whom	PRON
gujaf-31	68	22	the	the	DET
gujaf-31	68	23	corporation	corporation	NOUN
gujaf-31	68	24	is	be	AUX
gujaf-31	68	25	responsible	responsible	ADJ
gujaf-31	68	26	.	.	PUNCT
gujaf-31	69	1	the	the	DET
gujaf-31	69	2	stakeholder	stakeholder	NOUN
gujaf-31	69	3	theory	theory	NOUN
gujaf-31	69	4	originated	originate	VERB
gujaf-31	69	5	from	from	ADP
gujaf-31	69	6	the	the	DET
gujaf-31	69	7	management	management	NOUN
gujaf-31	69	8	discipline	discipline	NOUN
gujaf-31	69	9	and	and	CCONJ
gujaf-31	69	10	has	have	AUX
gujaf-31	69	11	developed	develop	VERB
gujaf-31	69	12	to	to	PART
gujaf-31	69	13	include	include	VERB
gujaf-31	69	14	corporate	corporate	ADJ
gujaf-31	69	15	accountability	accountability	NOUN
gujaf-31	69	16	to	to	ADP
gujaf-31	69	17	broad	broad	ADJ
gujaf-31	69	18	range	range	NOUN
gujaf-31	69	19	of	of	ADP
gujaf-31	69	20	stakeholders	stakeholder	NOUN
gujaf-31	69	21	.	.	PUNCT
gujaf-31	70	1	a	a	DET
gujaf-31	70	2	stakeholder	stakeholder	NOUN
gujaf-31	70	3	according	accord	VERB
gujaf-31	70	4	to	to	ADP
gujaf-31	70	5	freeman	freeman	PROPN
gujaf-31	70	6	,	,	PUNCT
gujaf-31	70	7	(	(	PUNCT
gujaf-31	70	8	1984	1984	NUM
gujaf-31	70	9	)	)	PUNCT
gujaf-31	70	10	is	be	AUX
gujaf-31	70	11	any	any	DET
gujaf-31	70	12	group	group	NOUN
gujaf-31	70	13	or	or	CCONJ
gujaf-31	70	14	individual	individual	NOUN
gujaf-31	70	15	who	who	PRON
gujaf-31	70	16	can	can	AUX
gujaf-31	70	17	affect	affect	VERB
gujaf-31	70	18	,	,	PUNCT
gujaf-31	70	19	or	or	CCONJ
gujaf-31	70	20	is	be	AUX
gujaf-31	70	21	affected	affect	VERB
gujaf-31	70	22	by	by	ADP
gujaf-31	70	23	,	,	PUNCT
gujaf-31	70	24	the	the	DET
gujaf-31	70	25	achievement	achievement	NOUN
gujaf-31	70	26	of	of	ADP
gujaf-31	70	27	a	a	DET
gujaf-31	70	28	corporation	corporation	NOUN
gujaf-31	70	29	's	's	PART
gujaf-31	70	30	purpose	purpose	NOUN
gujaf-31	70	31	.	.	PUNCT
gujaf-31	71	1	this	this	DET
gujaf-31	71	2	theory	theory	NOUN
gujaf-31	71	3	posits	posit	VERB
gujaf-31	71	4	that	that	SCONJ
gujaf-31	71	5	corporate	corporate	ADJ
gujaf-31	71	6	bodies	body	NOUN
gujaf-31	71	7	have	have	VERB
gujaf-31	71	8	a	a	DET
gujaf-31	71	9	wide	wide	ADJ
gujaf-31	71	10	coverage	coverage	NOUN
gujaf-31	71	11	of	of	ADP
gujaf-31	71	12	gusau	gusau	ADJ
gujaf-31	71	13	journal	journal	NOUN
gujaf-31	71	14	of	of	ADP
gujaf-31	71	15	accounting	accounting	NOUN
gujaf-31	71	16	and	and	CCONJ
gujaf-31	71	17	finance	finance	NOUN
gujaf-31	71	18	,	,	PUNCT
gujaf-31	71	19	vol	vol	NOUN
gujaf-31	71	20	.	.	PUNCT
gujaf-31	72	1	i	i	PRON
gujaf-31	72	2	,	,	PUNCT
gujaf-31	72	3	issue	issue	NOUN
gujaf-31	72	4	2	2	NUM
gujaf-31	72	5	,	,	PUNCT
gujaf-31	72	6	october	october	PROPN
gujaf-31	72	7	,	,	PUNCT
gujaf-31	72	8	2020	2020	NUM
gujaf-31	72	9	6	6	NUM
gujaf-31	72	10	accountability	accountability	NOUN
gujaf-31	72	11	to	to	ADP
gujaf-31	72	12	the	the	DET
gujaf-31	72	13	stakeholders	stakeholder	NOUN
gujaf-31	72	14	including	include	VERB
gujaf-31	72	15	employees	employee	NOUN
gujaf-31	72	16	,	,	PUNCT
gujaf-31	72	17	customers	customer	NOUN
gujaf-31	72	18	,	,	PUNCT
gujaf-31	72	19	suppliers	supplier	NOUN
gujaf-31	72	20	,	,	PUNCT
gujaf-31	72	21	shareholders	shareholder	NOUN
gujaf-31	72	22	,	,	PUNCT
gujaf-31	72	23	banks	bank	NOUN
gujaf-31	72	24	,	,	PUNCT
gujaf-31	72	25	environmentalists	environmentalist	NOUN
gujaf-31	72	26	,	,	PUNCT
gujaf-31	72	27	government	government	NOUN
gujaf-31	72	28	and	and	CCONJ
gujaf-31	72	29	other	other	ADJ
gujaf-31	72	30	groups	group	NOUN
gujaf-31	72	31	who	who	PRON
gujaf-31	72	32	can	can	AUX
gujaf-31	72	33	help	help	VERB
gujaf-31	72	34	or	or	CCONJ
gujaf-31	72	35	hurt	hurt	VERB
gujaf-31	72	36	the	the	DET
gujaf-31	72	37	corporation	corporation	NOUN
gujaf-31	72	38	.	.	PUNCT
gujaf-31	73	1	the	the	DET
gujaf-31	73	2	objectives	objective	NOUN
gujaf-31	73	3	of	of	ADP
gujaf-31	73	4	a	a	DET
gujaf-31	73	5	corporation	corporation	NOUN
gujaf-31	73	6	can	can	AUX
gujaf-31	73	7	only	only	ADV
gujaf-31	73	8	be	be	AUX
gujaf-31	73	9	achieved	achieve	VERB
gujaf-31	73	10	by	by	ADP
gujaf-31	73	11	balancing	balance	VERB
gujaf-31	73	12	the	the	DET
gujaf-31	73	13	often	often	ADV
gujaf-31	73	14	conflicting	conflict	VERB
gujaf-31	73	15	interests	interest	NOUN
gujaf-31	73	16	of	of	ADP
gujaf-31	73	17	these	these	DET
gujaf-31	73	18	different	different	ADJ
gujaf-31	73	19	groups	group	NOUN
gujaf-31	73	20	and	and	CCONJ
gujaf-31	73	21	by	by	ADP
gujaf-31	73	22	incorporating	incorporate	VERB
gujaf-31	73	23	the	the	DET
gujaf-31	73	24	participation	participation	NOUN
gujaf-31	73	25	of	of	ADP
gujaf-31	73	26	stakeholders	stakeholder	NOUN
gujaf-31	73	27	in	in	ADP
gujaf-31	73	28	decision	decision	NOUN
gujaf-31	73	29	making	making	NOUN
gujaf-31	73	30	,	,	PUNCT
gujaf-31	73	31	corporations	corporation	NOUN
gujaf-31	73	32	are	be	AUX
gujaf-31	73	33	likely	likely	ADJ
gujaf-31	73	34	to	to	PART
gujaf-31	73	35	respond	respond	VERB
gujaf-31	73	36	to	to	ADP
gujaf-31	73	37	the	the	DET
gujaf-31	73	38	interests	interest	NOUN
gujaf-31	73	39	of	of	ADP
gujaf-31	73	40	society	society	NOUN
gujaf-31	73	41	as	as	ADP
gujaf-31	73	42	a	a	DET
gujaf-31	73	43	whole	whole	NOUN
gujaf-31	73	44	.	.	PUNCT
gujaf-31	74	1	another	another	DET
gujaf-31	74	2	theory	theory	NOUN
gujaf-31	74	3	from	from	ADP
gujaf-31	74	4	which	which	PRON
gujaf-31	74	5	csr	csr	NOUN
gujaf-31	74	6	stems	stem	NOUN
gujaf-31	74	7	is	be	AUX
gujaf-31	74	8	the	the	DET
gujaf-31	74	9	legitimacy	legitimacy	NOUN
gujaf-31	74	10	theory	theory	NOUN
gujaf-31	74	11	.	.	PUNCT
gujaf-31	75	1	the	the	DET
gujaf-31	75	2	theory	theory	NOUN
gujaf-31	75	3	posits	posit	NOUN
gujaf-31	75	4	that	that	SCONJ
gujaf-31	75	5	business	business	NOUN
gujaf-31	75	6	are	be	AUX
gujaf-31	75	7	bound	bind	VERB
gujaf-31	75	8	by	by	ADP
gujaf-31	75	9	the	the	DET
gujaf-31	75	10	social	social	ADJ
gujaf-31	75	11	contract	contract	NOUN
gujaf-31	75	12	in	in	ADP
gujaf-31	75	13	which	which	PRON
gujaf-31	75	14	the	the	DET
gujaf-31	75	15	firms	firm	NOUN
gujaf-31	75	16	agree	agree	VERB
gujaf-31	75	17	to	to	PART
gujaf-31	75	18	perform	perform	VERB
gujaf-31	75	19	various	various	ADJ
gujaf-31	75	20	socially	socially	ADV
gujaf-31	75	21	desired	desire	VERB
gujaf-31	75	22	actions	action	NOUN
gujaf-31	75	23	in	in	ADP
gujaf-31	75	24	return	return	NOUN
gujaf-31	75	25	for	for	ADP
gujaf-31	75	26	approval	approval	NOUN
gujaf-31	75	27	of	of	ADP
gujaf-31	75	28	its	its	PRON
gujaf-31	75	29	objectives	objective	NOUN
gujaf-31	75	30	and	and	CCONJ
gujaf-31	75	31	other	other	ADJ
gujaf-31	75	32	rewards	reward	NOUN
gujaf-31	75	33	and	and	CCONJ
gujaf-31	75	34	this	this	PRON
gujaf-31	75	35	ultimately	ultimately	ADV
gujaf-31	75	36	generates	generate	VERB
gujaf-31	75	37	its	its	PRON
gujaf-31	75	38	continued	continued	ADJ
gujaf-31	75	39	existence	existence	NOUN
gujaf-31	75	40	(	(	PUNCT
gujaf-31	75	41	suchman	suchman	NOUN
gujaf-31	75	42	,	,	PUNCT
gujaf-31	75	43	1995	1995	NUM
gujaf-31	75	44	)	)	PUNCT
gujaf-31	75	45	.	.	PUNCT
gujaf-31	76	1	legitimacy	legitimacy	NOUN
gujaf-31	76	2	is	be	AUX
gujaf-31	76	3	defined	define	VERB
gujaf-31	76	4	as	as	ADP
gujaf-31	76	5	a	a	DET
gujaf-31	76	6	generalized	generalized	ADJ
gujaf-31	76	7	perception	perception	NOUN
gujaf-31	76	8	or	or	CCONJ
gujaf-31	76	9	assumption	assumption	NOUN
gujaf-31	76	10	that	that	SCONJ
gujaf-31	76	11	the	the	DET
gujaf-31	76	12	action	action	NOUN
gujaf-31	76	13	of	of	ADP
gujaf-31	76	14	an	an	DET
gujaf-31	76	15	entity	entity	NOUN
gujaf-31	76	16	are	be	AUX
gujaf-31	76	17	desirable	desirable	ADJ
gujaf-31	76	18	,	,	PUNCT
gujaf-31	76	19	proper	proper	ADJ
gujaf-31	76	20	,	,	PUNCT
gujaf-31	76	21	or	or	CCONJ
gujaf-31	76	22	appropriate	appropriate	ADJ
gujaf-31	76	23	within	within	ADP
gujaf-31	76	24	some	some	DET
gujaf-31	76	25	socially	socially	ADV
gujaf-31	76	26	constructed	construct	VERB
gujaf-31	76	27	system	system	NOUN
gujaf-31	76	28	of	of	ADP
gujaf-31	76	29	norms	norm	NOUN
gujaf-31	76	30	,	,	PUNCT
gujaf-31	76	31	values	value	NOUN
gujaf-31	76	32	,	,	PUNCT
gujaf-31	76	33	beliefs	belief	NOUN
gujaf-31	76	34	,	,	PUNCT
gujaf-31	76	35	and	and	CCONJ
gujaf-31	76	36	definitions	definition	NOUN
gujaf-31	76	37	.	.	PUNCT
gujaf-31	77	1	this	this	DET
gujaf-31	77	2	theory	theory	NOUN
gujaf-31	77	3	implies	imply	VERB
gujaf-31	77	4	that	that	SCONJ
gujaf-31	77	5	there	there	PRON
gujaf-31	77	6	is	be	VERB
gujaf-31	77	7	interaction	interaction	NOUN
gujaf-31	77	8	between	between	ADP
gujaf-31	77	9	groups	group	NOUN
gujaf-31	77	10	and	and	CCONJ
gujaf-31	77	11	society	society	NOUN
gujaf-31	77	12	(	(	PUNCT
gujaf-31	77	13	deegan	deegan	PROPN
gujaf-31	77	14	,	,	PUNCT
gujaf-31	77	15	rankin	rankin	PROPN
gujaf-31	77	16	&	&	CCONJ
gujaf-31	77	17	tobin	tobin	PROPN
gujaf-31	77	18	,	,	PUNCT
gujaf-31	77	19	2002	2002	NUM
gujaf-31	77	20	)	)	PUNCT
gujaf-31	77	21	.	.	PUNCT
gujaf-31	78	1	corporations	corporation	NOUN
gujaf-31	78	2	are	be	AUX
gujaf-31	78	3	one	one	NUM
gujaf-31	78	4	part	part	NOUN
gujaf-31	78	5	of	of	ADP
gujaf-31	78	6	society	society	NOUN
gujaf-31	78	7	and	and	CCONJ
gujaf-31	78	8	they	they	PRON
gujaf-31	78	9	exist	exist	VERB
gujaf-31	78	10	if	if	SCONJ
gujaf-31	78	11	they	they	PRON
gujaf-31	78	12	are	be	AUX
gujaf-31	78	13	considered	consider	VERB
gujaf-31	78	14	legitimate	legitimate	ADJ
gujaf-31	78	15	by	by	ADP
gujaf-31	78	16	groups	group	NOUN
gujaf-31	78	17	in	in	ADP
gujaf-31	78	18	society	society	NOUN
gujaf-31	78	19	.	.	PUNCT
gujaf-31	79	1	friedman	friedman	PROPN
gujaf-31	79	2	,	,	PUNCT
gujaf-31	79	3	(	(	PUNCT
gujaf-31	79	4	1970	1970	NUM
gujaf-31	79	5	)	)	PUNCT
gujaf-31	79	6	argued	argue	VERB
gujaf-31	79	7	that	that	SCONJ
gujaf-31	79	8	managements	management	NOUN
gujaf-31	79	9	are	be	AUX
gujaf-31	79	10	selected	select	VERB
gujaf-31	79	11	by	by	ADP
gujaf-31	79	12	the	the	DET
gujaf-31	79	13	shareholders	shareholder	NOUN
gujaf-31	79	14	as	as	ADP
gujaf-31	79	15	agents	agent	NOUN
gujaf-31	79	16	and	and	CCONJ
gujaf-31	79	17	their	their	PRON
gujaf-31	79	18	sole	sole	ADJ
gujaf-31	79	19	responsibility	responsibility	NOUN
gujaf-31	79	20	is	be	AUX
gujaf-31	79	21	acting	act	VERB
gujaf-31	79	22	on	on	ADP
gujaf-31	79	23	behalf	behalf	NOUN
gujaf-31	79	24	of	of	ADP
gujaf-31	79	25	the	the	DET
gujaf-31	79	26	principals	principal	NOUN
gujaf-31	79	27	’	’	PART
gujaf-31	79	28	best	good	ADJ
gujaf-31	79	29	interests	interest	NOUN
gujaf-31	79	30	.	.	PUNCT
gujaf-31	80	1	from	from	ADP
gujaf-31	80	2	friedman	friedman	PROPN
gujaf-31	80	3	’s	’s	PART
gujaf-31	80	4	perspective	perspective	NOUN
gujaf-31	80	5	,	,	PUNCT
gujaf-31	80	6	the	the	DET
gujaf-31	80	7	one	one	NUM
gujaf-31	80	8	and	and	CCONJ
gujaf-31	80	9	only	only	ADV
gujaf-31	80	10	social	social	ADJ
gujaf-31	80	11	responsibility	responsibility	NOUN
gujaf-31	80	12	of	of	ADP
gujaf-31	80	13	business	business	NOUN
gujaf-31	80	14	is	be	AUX
gujaf-31	80	15	to	to	PART
gujaf-31	80	16	use	use	VERB
gujaf-31	80	17	its	its	PRON
gujaf-31	80	18	resources	resource	NOUN
gujaf-31	80	19	and	and	CCONJ
gujaf-31	80	20	engage	engage	VERB
gujaf-31	80	21	in	in	ADP
gujaf-31	80	22	activities	activity	NOUN
gujaf-31	80	23	designed	design	VERB
gujaf-31	80	24	to	to	PART
gujaf-31	80	25	increase	increase	VERB
gujaf-31	80	26	profits	profit	NOUN
gujaf-31	80	27	and	and	CCONJ
gujaf-31	80	28	wealth	wealth	NOUN
gujaf-31	80	29	of	of	ADP
gujaf-31	80	30	owners	owner	NOUN
gujaf-31	80	31	.	.	PUNCT
gujaf-31	81	1	any	any	DET
gujaf-31	81	2	other	other	ADJ
gujaf-31	81	3	activities	activity	NOUN
gujaf-31	81	4	disturbing	disturb	VERB
gujaf-31	81	5	the	the	DET
gujaf-31	81	6	optimal	optimal	ADJ
gujaf-31	81	7	allocation	allocation	NOUN
gujaf-31	81	8	of	of	ADP
gujaf-31	81	9	resources	resource	NOUN
gujaf-31	81	10	to	to	PART
gujaf-31	81	11	alternative	alternative	ADJ
gujaf-31	81	12	uses	use	NOUN
gujaf-31	81	13	exert	exert	VERB
gujaf-31	81	14	an	an	DET
gujaf-31	81	15	adverse	adverse	ADJ
gujaf-31	81	16	influence	influence	NOUN
gujaf-31	81	17	on	on	ADP
gujaf-31	81	18	firm	firm	ADJ
gujaf-31	81	19	performance	performance	NOUN
gujaf-31	81	20	.	.	PUNCT
gujaf-31	82	1	however	however	ADV
gujaf-31	82	2	,	,	PUNCT
gujaf-31	82	3	perspective	perspective	NOUN
gujaf-31	82	4	of	of	ADP
gujaf-31	82	5	stakeholder	stakeholder	NOUN
gujaf-31	82	6	’s	’s	PART
gujaf-31	82	7	theory	theory	NOUN
gujaf-31	82	8	(	(	PUNCT
gujaf-31	82	9	freeman	freeman	NOUN
gujaf-31	82	10	,	,	PUNCT
gujaf-31	82	11	1984	1984	NUM
gujaf-31	82	12	)	)	PUNCT
gujaf-31	82	13	,	,	PUNCT
gujaf-31	82	14	csr	csr	X
gujaf-31	82	15	is	be	AUX
gujaf-31	82	16	a	a	DET
gujaf-31	82	17	concept	concept	NOUN
gujaf-31	82	18	whereby	whereby	SCONJ
gujaf-31	82	19	companies	company	NOUN
gujaf-31	82	20	integrate	integrate	VERB
gujaf-31	82	21	economic	economic	ADJ
gujaf-31	82	22	,	,	PUNCT
gujaf-31	82	23	environmental	environmental	ADJ
gujaf-31	82	24	and	and	CCONJ
gujaf-31	82	25	social	social	ADJ
gujaf-31	82	26	concerns	concern	NOUN
gujaf-31	82	27	,	,	PUNCT
gujaf-31	82	28	usually	usually	ADV
gujaf-31	82	29	called	call	VERB
gujaf-31	82	30	the	the	DET
gujaf-31	82	31	triple	triple	ADJ
gujaf-31	82	32	bottom	bottom	ADJ
gujaf-31	82	33	line	line	NOUN
gujaf-31	82	34	.	.	PUNCT
gujaf-31	83	1	the	the	DET
gujaf-31	83	2	triple	triple	ADJ
gujaf-31	83	3	bottom	bottom	ADJ
gujaf-31	83	4	line	line	NOUN
gujaf-31	83	5	is	be	AUX
gujaf-31	83	6	considering	consider	VERB
gujaf-31	83	7	that	that	SCONJ
gujaf-31	83	8	companies	company	NOUN
gujaf-31	83	9	do	do	AUX
gujaf-31	83	10	not	not	PART
gujaf-31	83	11	only	only	ADV
gujaf-31	83	12	have	have	VERB
gujaf-31	83	13	one	one	NUM
gujaf-31	83	14	objective	objective	ADJ
gujaf-31	83	15	-	-	PUNCT
gujaf-31	83	16	profitability	profitability	NOUN
gujaf-31	83	17	,	,	PUNCT
gujaf-31	83	18	but	but	CCONJ
gujaf-31	83	19	that	that	SCONJ
gujaf-31	83	20	they	they	PRON
gujaf-31	83	21	also	also	ADV
gujaf-31	83	22	have	have	VERB
gujaf-31	83	23	objectives	objective	NOUN
gujaf-31	83	24	of	of	ADP
gujaf-31	83	25	adding	add	VERB
gujaf-31	83	26	environmental	environmental	ADJ
gujaf-31	83	27	and	and	CCONJ
gujaf-31	83	28	social	social	ADJ
gujaf-31	83	29	value	value	NOUN
gujaf-31	83	30	to	to	ADP
gujaf-31	83	31	society	society	NOUN
gujaf-31	83	32	(	(	PUNCT
gujaf-31	83	33	mirfazli	mirfazli	NOUN
gujaf-31	83	34	,	,	PUNCT
gujaf-31	83	35	2008	2008	NUM
gujaf-31	83	36	)	)	PUNCT
gujaf-31	83	37	.	.	PUNCT
gujaf-31	84	1	the	the	DET
gujaf-31	84	2	seeming	seeming	ADJ
gujaf-31	84	3	contradictory	contradictory	ADJ
gujaf-31	84	4	themes	theme	NOUN
gujaf-31	84	5	between	between	ADP
gujaf-31	84	6	friedman	friedman	PROPN
gujaf-31	84	7	’s	’s	PART
gujaf-31	84	8	(	(	PUNCT
gujaf-31	84	9	1970	1970	NUM
gujaf-31	84	10	)	)	PUNCT
gujaf-31	84	11	viewpoint	viewpoint	NOUN
gujaf-31	84	12	and	and	CCONJ
gujaf-31	84	13	the	the	DET
gujaf-31	84	14	stakeholder	stakeholder	NOUN
gujaf-31	84	15	theory	theory	NOUN
gujaf-31	84	16	arise	arise	VERB
gujaf-31	84	17	from	from	ADP
gujaf-31	84	18	the	the	DET
gujaf-31	84	19	assumption	assumption	NOUN
gujaf-31	84	20	that	that	SCONJ
gujaf-31	84	21	csr	csr	NOUN
gujaf-31	84	22	which	which	PRON
gujaf-31	84	23	considers	consider	VERB
gujaf-31	84	24	the	the	DET
gujaf-31	84	25	interests	interest	NOUN
gujaf-31	84	26	of	of	ADP
gujaf-31	84	27	a	a	DET
gujaf-31	84	28	broad	broad	ADJ
gujaf-31	84	29	spectrum	spectrum	NOUN
gujaf-31	84	30	of	of	ADP
gujaf-31	84	31	stakeholders	stakeholder	NOUN
gujaf-31	84	32	(	(	PUNCT
gujaf-31	84	33	suggested	suggest	VERB
gujaf-31	84	34	by	by	ADP
gujaf-31	84	35	stakeholder	stakeholder	NOUN
gujaf-31	84	36	theory	theory	NOUN
gujaf-31	84	37	)	)	PUNCT
gujaf-31	84	38	,	,	PUNCT
gujaf-31	84	39	is	be	AUX
gujaf-31	84	40	in	in	ADP
gujaf-31	84	41	fact	fact	NOUN
gujaf-31	84	42	detrimental	detrimental	ADJ
gujaf-31	84	43	to	to	PART
gujaf-31	84	44	value	value	VERB
gujaf-31	84	45	maximization	maximization	NOUN
gujaf-31	84	46	activities	activity	NOUN
gujaf-31	84	47	of	of	ADP
gujaf-31	84	48	the	the	DET
gujaf-31	84	49	firm	firm	NOUN
gujaf-31	84	50	(	(	PUNCT
gujaf-31	84	51	asserted	assert	VERB
gujaf-31	84	52	by	by	ADP
gujaf-31	84	53	friedman	friedman	PROPN
gujaf-31	84	54	)	)	PUNCT
gujaf-31	84	55	.	.	PUNCT
gujaf-31	85	1	however	however	ADV
gujaf-31	85	2	,	,	PUNCT
gujaf-31	85	3	jensen	jensen	PROPN
gujaf-31	85	4	(	(	PUNCT
gujaf-31	85	5	2001	2001	NUM
gujaf-31	85	6	)	)	PUNCT
gujaf-31	85	7	attempted	attempt	VERB
gujaf-31	85	8	to	to	PART
gujaf-31	85	9	reconcile	reconcile	VERB
gujaf-31	85	10	the	the	DET
gujaf-31	85	11	potential	potential	ADJ
gujaf-31	85	12	conflict	conflict	NOUN
gujaf-31	85	13	between	between	ADP
gujaf-31	85	14	these	these	DET
gujaf-31	85	15	two	two	NUM
gujaf-31	85	16	viewpoints	viewpoint	NOUN
gujaf-31	85	17	by	by	ADP
gujaf-31	85	18	proposing	propose	VERB
gujaf-31	85	19	enlightened	enlighten	VERB
gujaf-31	85	20	stakeholder	stakeholder	NOUN
gujaf-31	85	21	theory	theory	NOUN
gujaf-31	85	22	,	,	PUNCT
gujaf-31	85	23	gusau	gusau	ADJ
gujaf-31	85	24	journal	journal	NOUN
gujaf-31	85	25	of	of	ADP
gujaf-31	85	26	accounting	accounting	NOUN
gujaf-31	85	27	and	and	CCONJ
gujaf-31	85	28	finance	finance	NOUN
gujaf-31	85	29	,	,	PUNCT
gujaf-31	85	30	vol	vol	NOUN
gujaf-31	85	31	.	.	PUNCT
gujaf-31	86	1	i	i	PRON
gujaf-31	86	2	,	,	PUNCT
gujaf-31	86	3	issue	issue	NOUN
gujaf-31	86	4	2	2	NUM
gujaf-31	86	5	,	,	PUNCT
gujaf-31	86	6	october	october	PROPN
gujaf-31	86	7	,	,	PUNCT
gujaf-31	86	8	2020	2020	NUM
gujaf-31	86	9	7	7	NUM
gujaf-31	86	10	which	which	PRON
gujaf-31	86	11	asserts	assert	VERB
gujaf-31	86	12	that	that	SCONJ
gujaf-31	86	13	a	a	DET
gujaf-31	86	14	firm	firm	NOUN
gujaf-31	86	15	can	can	AUX
gujaf-31	86	16	not	not	PART
gujaf-31	86	17	maximize	maximize	VERB
gujaf-31	86	18	its	its	PRON
gujaf-31	86	19	long	long	ADJ
gujaf-31	86	20	-	-	PUNCT
gujaf-31	86	21	term	term	NOUN
gujaf-31	86	22	value	value	NOUN
gujaf-31	86	23	if	if	SCONJ
gujaf-31	86	24	it	it	PRON
gujaf-31	86	25	ignores	ignore	VERB
gujaf-31	86	26	the	the	DET
gujaf-31	86	27	interests	interest	NOUN
gujaf-31	86	28	of	of	ADP
gujaf-31	86	29	diverse	diverse	ADJ
gujaf-31	86	30	stakeholders	stakeholder	NOUN
gujaf-31	86	31	.	.	PUNCT
gujaf-31	87	1	thus	thus	ADV
gujaf-31	87	2	,	,	PUNCT
gujaf-31	87	3	a	a	DET
gujaf-31	87	4	company	company	NOUN
gujaf-31	87	5	’s	’s	PART
gujaf-31	87	6	capacity	capacity	NOUN
gujaf-31	87	7	to	to	PART
gujaf-31	87	8	generate	generate	VERB
gujaf-31	87	9	sustainable	sustainable	ADJ
gujaf-31	87	10	wealth	wealth	NOUN
gujaf-31	87	11	over	over	ADP
gujaf-31	87	12	time	time	NOUN
gujaf-31	87	13	and	and	CCONJ
gujaf-31	87	14	its	its	PRON
gujaf-31	87	15	long	long	ADJ
gujaf-31	87	16	-	-	PUNCT
gujaf-31	87	17	term	term	NOUN
gujaf-31	87	18	value	value	NOUN
gujaf-31	87	19	are	be	AUX
gujaf-31	87	20	determined	determine	VERB
gujaf-31	87	21	by	by	ADP
gujaf-31	87	22	the	the	DET
gujaf-31	87	23	relationship	relationship	NOUN
gujaf-31	87	24	with	with	ADP
gujaf-31	87	25	both	both	CCONJ
gujaf-31	87	26	internal	internal	ADJ
gujaf-31	87	27	and	and	CCONJ
gujaf-31	87	28	external	external	ADJ
gujaf-31	87	29	stakeholders	stakeholder	NOUN
gujaf-31	87	30	.	.	PUNCT
gujaf-31	88	1	csr	csr	NOUN
gujaf-31	88	2	,	,	PUNCT
gujaf-31	88	3	if	if	SCONJ
gujaf-31	88	4	it	it	PRON
gujaf-31	88	5	contributes	contribute	VERB
gujaf-31	88	6	to	to	ADP
gujaf-31	88	7	enhancing	enhance	VERB
gujaf-31	88	8	firm	firm	ADJ
gujaf-31	88	9	value	value	NOUN
gujaf-31	88	10	,	,	PUNCT
gujaf-31	88	11	can	can	AUX
gujaf-31	88	12	be	be	AUX
gujaf-31	88	13	an	an	DET
gujaf-31	88	14	appropriate	appropriate	ADJ
gujaf-31	88	15	corporate	corporate	ADJ
gujaf-31	88	16	strategy	strategy	NOUN
gujaf-31	88	17	as	as	SCONJ
gujaf-31	88	18	the	the	DET
gujaf-31	88	19	stakeholder	stakeholder	NOUN
gujaf-31	88	20	theory	theory	NOUN
gujaf-31	88	21	suggests	suggest	VERB
gujaf-31	88	22	,	,	PUNCT
gujaf-31	88	23	not	not	PART
gujaf-31	88	24	an	an	DET
gujaf-31	88	25	exploitation	exploitation	NOUN
gujaf-31	88	26	of	of	ADP
gujaf-31	88	27	shareholders	shareholder	NOUN
gujaf-31	88	28	’	’	PART
gujaf-31	88	29	wealth	wealth	NOUN
gujaf-31	88	30	to	to	PART
gujaf-31	88	31	benefit	benefit	VERB
gujaf-31	88	32	other	other	ADJ
gujaf-31	88	33	parties	party	NOUN
gujaf-31	88	34	.	.	PUNCT
gujaf-31	89	1	the	the	DET
gujaf-31	89	2	following	follow	VERB
gujaf-31	89	3	empirical	empirical	ADJ
gujaf-31	89	4	studies	study	NOUN
gujaf-31	89	5	are	be	AUX
gujaf-31	89	6	reviewed	review	VERB
gujaf-31	89	7	.	.	PUNCT
gujaf-31	90	1	firstly	firstly	ADV
gujaf-31	90	2	,	,	PUNCT
gujaf-31	90	3	orlitzky	orlitzky	NOUN
gujaf-31	90	4	,	,	PUNCT
gujaf-31	90	5	schmidt	schmidt	NOUN
gujaf-31	90	6	and	and	CCONJ
gujaf-31	90	7	rynes	ryne	NOUN
gujaf-31	90	8	,	,	PUNCT
gujaf-31	90	9	(	(	PUNCT
gujaf-31	90	10	2003	2003	NUM
gujaf-31	90	11	)	)	PUNCT
gujaf-31	90	12	conducted	conduct	VERB
gujaf-31	90	13	a	a	DET
gujaf-31	90	14	meta	meta	ADJ
gujaf-31	90	15	-	-	PUNCT
gujaf-31	90	16	analysis	analysis	NOUN
gujaf-31	90	17	of	of	ADP
gujaf-31	90	18	52	52	NUM
gujaf-31	90	19	studies	study	NOUN
gujaf-31	90	20	(	(	PUNCT
gujaf-31	90	21	which	which	PRON
gujaf-31	90	22	represent	represent	VERB
gujaf-31	90	23	the	the	DET
gujaf-31	90	24	population	population	NOUN
gujaf-31	90	25	of	of	ADP
gujaf-31	90	26	prior	prior	ADJ
gujaf-31	90	27	quantitative	quantitative	ADJ
gujaf-31	90	28	inquiry	inquiry	NOUN
gujaf-31	90	29	)	)	PUNCT
gujaf-31	90	30	yielding	yield	VERB
gujaf-31	90	31	a	a	DET
gujaf-31	90	32	total	total	ADJ
gujaf-31	90	33	sample	sample	NOUN
gujaf-31	90	34	size	size	NOUN
gujaf-31	90	35	of	of	ADP
gujaf-31	90	36	33,878observations	33,878observations	NUM
gujaf-31	90	37	.	.	PUNCT
gujaf-31	91	1	the	the	DET
gujaf-31	91	2	meta	meta	ADJ
gujaf-31	91	3	-	-	PUNCT
gujaf-31	91	4	analytic	analytic	ADJ
gujaf-31	91	5	findings	finding	NOUN
gujaf-31	91	6	suggest	suggest	VERB
gujaf-31	91	7	that	that	SCONJ
gujaf-31	91	8	corporate	corporate	ADJ
gujaf-31	91	9	virtue	virtue	NOUN
gujaf-31	91	10	in	in	ADP
gujaf-31	91	11	the	the	DET
gujaf-31	91	12	form	form	NOUN
gujaf-31	91	13	of	of	ADP
gujaf-31	91	14	social	social	ADJ
gujaf-31	91	15	responsibility	responsibility	NOUN
gujaf-31	91	16	and	and	CCONJ
gujaf-31	91	17	,	,	PUNCT
gujaf-31	91	18	to	to	ADP
gujaf-31	91	19	a	a	DET
gujaf-31	91	20	lesser	less	ADJ
gujaf-31	91	21	extent	extent	NOUN
gujaf-31	91	22	,	,	PUNCT
gujaf-31	91	23	environmental	environmental	ADJ
gujaf-31	91	24	responsibility	responsibility	NOUN
gujaf-31	91	25	,	,	PUNCT
gujaf-31	91	26	is	be	AUX
gujaf-31	91	27	likely	likely	ADJ
gujaf-31	91	28	to	to	PART
gujaf-31	91	29	payoff	payoff	VERB
gujaf-31	91	30	…	…	PUNCT
gujaf-31	91	31	corporate	corporate	ADJ
gujaf-31	91	32	social	social	ADJ
gujaf-31	91	33	performance	performance	NOUN
gujaf-31	91	34	appears	appear	VERB
gujaf-31	91	35	to	to	PART
gujaf-31	91	36	be	be	AUX
gujaf-31	91	37	more	more	ADV
gujaf-31	91	38	highly	highly	ADV
gujaf-31	91	39	correlated	correlate	VERB
gujaf-31	91	40	with	with	ADP
gujaf-31	91	41	accounting	accounting	NOUN
gujaf-31	91	42	-	-	PUNCT
gujaf-31	91	43	based	base	VERB
gujaf-31	91	44	measures	measure	NOUN
gujaf-31	91	45	of	of	ADP
gujaf-31	91	46	corporate	corporate	ADJ
gujaf-31	91	47	financial	financial	ADJ
gujaf-31	91	48	performance	performance	NOUN
gujaf-31	91	49	than	than	ADP
gujaf-31	91	50	with	with	ADP
gujaf-31	91	51	market	market	NOUN
gujaf-31	91	52	-	-	PUNCT
gujaf-31	91	53	based	base	VERB
gujaf-31	91	54	indicators	indicator	NOUN
gujaf-31	91	55	,	,	PUNCT
gujaf-31	91	56	and	and	CCONJ
gujaf-31	91	57	corporate	corporate	ADJ
gujaf-31	91	58	social	social	ADJ
gujaf-31	91	59	performance	performance	NOUN
gujaf-31	91	60	reputation	reputation	NOUN
gujaf-31	91	61	indices	index	NOUN
gujaf-31	91	62	are	be	AUX
gujaf-31	91	63	more	more	ADV
gujaf-31	91	64	highly	highly	ADV
gujaf-31	91	65	correlated	correlate	VERB
gujaf-31	91	66	with	with	ADP
gujaf-31	91	67	corporate	corporate	ADJ
gujaf-31	91	68	financial	financial	ADJ
gujaf-31	91	69	performance	performance	NOUN
gujaf-31	91	70	than	than	SCONJ
gujaf-31	91	71	are	be	AUX
gujaf-31	91	72	other	other	ADJ
gujaf-31	91	73	indicators	indicator	NOUN
gujaf-31	91	74	of	of	ADP
gujaf-31	91	75	corporate	corporate	ADJ
gujaf-31	91	76	social	social	ADJ
gujaf-31	91	77	performance	performance	NOUN
gujaf-31	91	78	.	.	PUNCT
gujaf-31	92	1	the	the	DET
gujaf-31	92	2	study	study	NOUN
gujaf-31	92	3	generally	generally	ADV
gujaf-31	92	4	indicates	indicate	VERB
gujaf-31	92	5	that	that	SCONJ
gujaf-31	92	6	csr	csr	NOUN
gujaf-31	92	7	does	do	AUX
gujaf-31	92	8	offer	offer	VERB
gujaf-31	92	9	potential	potential	ADJ
gujaf-31	92	10	benefit	benefit	NOUN
gujaf-31	92	11	to	to	ADP
gujaf-31	92	12	corporate	corporate	ADJ
gujaf-31	92	13	profits	profit	NOUN
gujaf-31	92	14	.	.	PUNCT
gujaf-31	93	1	in	in	ADP
gujaf-31	93	2	the	the	DET
gujaf-31	93	3	study	study	NOUN
gujaf-31	93	4	of	of	ADP
gujaf-31	93	5	corporate	corporate	ADJ
gujaf-31	93	6	social	social	ADJ
gujaf-31	93	7	responsibility	responsibility	NOUN
gujaf-31	93	8	and	and	CCONJ
gujaf-31	93	9	financial	financial	ADJ
gujaf-31	93	10	performance	performance	NOUN
gujaf-31	93	11	,	,	PUNCT
gujaf-31	93	12	tsoutsoura	tsoutsoura	NOUN
gujaf-31	93	13	(	(	PUNCT
gujaf-31	93	14	2004	2004	NUM
gujaf-31	93	15	)	)	PUNCT
gujaf-31	93	16	used	use	VERB
gujaf-31	93	17	data	datum	NOUN
gujaf-31	93	18	over	over	ADP
gujaf-31	93	19	a	a	DET
gujaf-31	93	20	period	period	NOUN
gujaf-31	93	21	of	of	ADP
gujaf-31	93	22	five	five	NUM
gujaf-31	93	23	years	year	NOUN
gujaf-31	93	24	,	,	PUNCT
gujaf-31	93	25	(	(	PUNCT
gujaf-31	93	26	1996	1996	NUM
gujaf-31	93	27	-	-	SYM
gujaf-31	93	28	2000	2000	NUM
gujaf-31	93	29	)	)	PUNCT
gujaf-31	93	30	.	.	PUNCT
gujaf-31	94	1	the	the	DET
gujaf-31	94	2	relationship	relationship	NOUN
gujaf-31	94	3	was	be	AUX
gujaf-31	94	4	tested	test	VERB
gujaf-31	94	5	using	use	VERB
gujaf-31	94	6	regression	regression	NOUN
gujaf-31	94	7	analysis	analysis	NOUN
gujaf-31	94	8	.	.	PUNCT
gujaf-31	95	1	the	the	DET
gujaf-31	95	2	results	result	NOUN
gujaf-31	95	3	indicate	indicate	VERB
gujaf-31	95	4	that	that	SCONJ
gujaf-31	95	5	the	the	DET
gujaf-31	95	6	sign	sign	NOUN
gujaf-31	95	7	of	of	ADP
gujaf-31	95	8	relationship	relationship	NOUN
gujaf-31	95	9	is	be	AUX
gujaf-31	95	10	positive	positive	ADJ
gujaf-31	95	11	and	and	CCONJ
gujaf-31	95	12	statistically	statistically	ADV
gujaf-31	95	13	significant	significant	ADJ
gujaf-31	95	14	;	;	PUNCT
gujaf-31	95	15	supporting	support	VERB
gujaf-31	95	16	the	the	DET
gujaf-31	95	17	view	view	NOUN
gujaf-31	95	18	that	that	SCONJ
gujaf-31	95	19	socially	socially	ADV
gujaf-31	95	20	responsible	responsible	ADJ
gujaf-31	95	21	corporate	corporate	ADJ
gujaf-31	95	22	performance	performance	NOUN
gujaf-31	95	23	can	can	AUX
gujaf-31	95	24	be	be	AUX
gujaf-31	95	25	associated	associate	VERB
gujaf-31	95	26	with	with	ADP
gujaf-31	95	27	series	series	NOUN
gujaf-31	95	28	of	of	ADP
gujaf-31	95	29	bottom	bottom	ADJ
gujaf-31	95	30	-	-	PUNCT
gujaf-31	95	31	line	line	NOUN
gujaf-31	95	32	benefits	benefit	NOUN
gujaf-31	95	33	.	.	PUNCT
gujaf-31	96	1	also	also	ADV
gujaf-31	96	2	,	,	PUNCT
gujaf-31	96	3	ngwakwe	ngwakwe	NOUN
gujaf-31	96	4	(	(	PUNCT
gujaf-31	96	5	2008	2008	NUM
gujaf-31	96	6	)	)	PUNCT
gujaf-31	96	7	examined	examine	VERB
gujaf-31	96	8	the	the	DET
gujaf-31	96	9	relationship	relationship	NOUN
gujaf-31	96	10	between	between	ADP
gujaf-31	96	11	sustainable	sustainable	ADJ
gujaf-31	96	12	business	business	NOUN
gujaf-31	96	13	practice	practice	NOUN
gujaf-31	96	14	and	and	CCONJ
gujaf-31	96	15	firm	firm	ADJ
gujaf-31	96	16	performance	performance	NOUN
gujaf-31	96	17	.	.	PUNCT
gujaf-31	97	1	the	the	DET
gujaf-31	97	2	survey	survey	NOUN
gujaf-31	97	3	of	of	ADP
gujaf-31	97	4	sixty	sixty	NUM
gujaf-31	97	5	manufacturing	manufacturing	NOUN
gujaf-31	97	6	companies	company	NOUN
gujaf-31	97	7	in	in	ADP
gujaf-31	97	8	nigeria	nigeria	PROPN
gujaf-31	97	9	selected	select	VERB
gujaf-31	97	10	three	three	NUM
gujaf-31	97	11	indicators	indicator	NOUN
gujaf-31	97	12	of	of	ADP
gujaf-31	97	13	sustainable	sustainable	ADJ
gujaf-31	97	14	business	business	NOUN
gujaf-31	97	15	practice	practice	NOUN
gujaf-31	97	16	:	:	PUNCT
gujaf-31	97	17	employee	employee	NOUN
gujaf-31	97	18	health	health	NOUN
gujaf-31	97	19	and	and	CCONJ
gujaf-31	97	20	safety	safety	NOUN
gujaf-31	97	21	(	(	PUNCT
gujaf-31	97	22	ehs	ehs	PROPN
gujaf-31	97	23	)	)	PUNCT
gujaf-31	97	24	,	,	PUNCT
gujaf-31	97	25	waste	waste	NOUN
gujaf-31	97	26	management	management	NOUN
gujaf-31	97	27	(	(	PUNCT
gujaf-31	97	28	wm	wm	PROPN
gujaf-31	97	29	)	)	PUNCT
gujaf-31	97	30	,	,	PUNCT
gujaf-31	97	31	and	and	CCONJ
gujaf-31	97	32	community	community	NOUN
gujaf-31	97	33	development	development	NOUN
gujaf-31	97	34	(	(	PUNCT
gujaf-31	97	35	cd	cd	PROPN
gujaf-31	97	36	)	)	PUNCT
gujaf-31	97	37	.	.	PUNCT
gujaf-31	98	1	this	this	DET
gujaf-31	98	2	study	study	NOUN
gujaf-31	98	3	revealed	reveal	VERB
gujaf-31	98	4	that	that	SCONJ
gujaf-31	98	5	the	the	DET
gujaf-31	98	6	sustainable	sustainable	ADJ
gujaf-31	98	7	practices	practice	NOUN
gujaf-31	98	8	of	of	ADP
gujaf-31	98	9	the	the	DET
gujaf-31	98	10	firms	firm	NOUN
gujaf-31	98	11	are	be	AUX
gujaf-31	98	12	significantly	significantly	ADV
gujaf-31	98	13	related	relate	VERB
gujaf-31	98	14	with	with	ADP
gujaf-31	98	15	firm	firm	ADJ
gujaf-31	98	16	performance	performance	NOUN
gujaf-31	98	17	.	.	PUNCT
gujaf-31	99	1	the	the	DET
gujaf-31	99	2	study	study	NOUN
gujaf-31	99	3	concludes	conclude	VERB
gujaf-31	99	4	that	that	SCONJ
gujaf-31	99	5	within	within	ADP
gujaf-31	99	6	the	the	DET
gujaf-31	99	7	nigerian	nigerian	ADJ
gujaf-31	99	8	setting	set	VERB
gujaf-31	99	9	at	at	ADV
gujaf-31	99	10	least	least	ADJ
gujaf-31	99	11	,	,	PUNCT
gujaf-31	99	12	sustainability	sustainability	NOUN
gujaf-31	99	13	affects	affect	VERB
gujaf-31	99	14	corporate	corporate	ADJ
gujaf-31	99	15	performance	performance	NOUN
gujaf-31	99	16	.	.	PUNCT
gujaf-31	100	1	researching	research	VERB
gujaf-31	100	2	on	on	ADP
gujaf-31	100	3	the	the	DET
gujaf-31	100	4	impact	impact	NOUN
gujaf-31	100	5	of	of	ADP
gujaf-31	100	6	corporate	corporate	ADJ
gujaf-31	100	7	social	social	ADJ
gujaf-31	100	8	responsibility	responsibility	NOUN
gujaf-31	100	9	on	on	ADP
gujaf-31	100	10	profitability	profitability	NOUN
gujaf-31	100	11	of	of	ADP
gujaf-31	100	12	the	the	DET
gujaf-31	100	13	nigerian	nigerian	ADJ
gujaf-31	100	14	banking	banking	NOUN
gujaf-31	100	15	sector	sector	NOUN
gujaf-31	100	16	,	,	PUNCT
gujaf-31	100	17	a	a	DET
gujaf-31	100	18	case	case	NOUN
gujaf-31	100	19	study	study	NOUN
gujaf-31	100	20	of	of	ADP
gujaf-31	100	21	first	first	ADJ
gujaf-31	100	22	bank	bank	PROPN
gujaf-31	100	23	of	of	ADP
gujaf-31	100	24	nigeria	nigeria	PROPN
gujaf-31	100	25	plc	plc	PROPN
gujaf-31	100	26	,	,	PUNCT
gujaf-31	100	27	olawale	olawale	PROPN
gujaf-31	100	28	(	(	PUNCT
gujaf-31	100	29	2010	2010	NUM
gujaf-31	100	30	)	)	PUNCT
gujaf-31	100	31	used	use	VERB
gujaf-31	100	32	the	the	DET
gujaf-31	100	33	pearson	pearson	PROPN
gujaf-31	100	34	product	product	NOUN
gujaf-31	100	35	moment	moment	NOUN
gujaf-31	100	36	correlation	correlation	NOUN
gujaf-31	100	37	to	to	PART
gujaf-31	100	38	establish	establish	VERB
gujaf-31	100	39	and	and	CCONJ
gujaf-31	100	40	test	test	VERB
gujaf-31	100	41	the	the	DET
gujaf-31	100	42	gusau	gusau	ADJ
gujaf-31	100	43	journal	journal	NOUN
gujaf-31	100	44	of	of	ADP
gujaf-31	100	45	accounting	accounting	NOUN
gujaf-31	100	46	and	and	CCONJ
gujaf-31	100	47	finance	finance	NOUN
gujaf-31	100	48	,	,	PUNCT
gujaf-31	100	49	vol	vol	NOUN
gujaf-31	100	50	.	.	PUNCT
gujaf-31	101	1	i	i	PRON
gujaf-31	101	2	,	,	PUNCT
gujaf-31	101	3	issue	issue	NOUN
gujaf-31	101	4	2	2	NUM
gujaf-31	101	5	,	,	PUNCT
gujaf-31	101	6	october	october	PROPN
gujaf-31	101	7	,	,	PUNCT
gujaf-31	101	8	2020	2020	NUM
gujaf-31	101	9	8	8	NUM
gujaf-31	101	10	hypothesis	hypothesis	NOUN
gujaf-31	101	11	that	that	SCONJ
gujaf-31	101	12	csr	csr	NOUN
gujaf-31	101	13	has	have	VERB
gujaf-31	101	14	a	a	DET
gujaf-31	101	15	significant	significant	ADJ
gujaf-31	101	16	impact	impact	NOUN
gujaf-31	101	17	on	on	ADP
gujaf-31	101	18	profitability	profitability	NOUN
gujaf-31	101	19	of	of	ADP
gujaf-31	101	20	first	first	PROPN
gujaf-31	101	21	bank	bank	PROPN
gujaf-31	101	22	plc	plc	PROPN
gujaf-31	101	23	.	.	PUNCT
gujaf-31	102	1	the	the	DET
gujaf-31	102	2	result	result	NOUN
gujaf-31	102	3	of	of	ADP
gujaf-31	102	4	the	the	DET
gujaf-31	102	5	study	study	NOUN
gujaf-31	102	6	confirms	confirm	VERB
gujaf-31	102	7	that	that	SCONJ
gujaf-31	102	8	there	there	PRON
gujaf-31	102	9	is	be	VERB
gujaf-31	102	10	a	a	DET
gujaf-31	102	11	positive	positive	ADJ
gujaf-31	102	12	relationship	relationship	NOUN
gujaf-31	102	13	between	between	ADP
gujaf-31	102	14	csr	csr	NOUN
gujaf-31	102	15	and	and	CCONJ
gujaf-31	102	16	profitability	profitability	NOUN
gujaf-31	102	17	.	.	PUNCT
gujaf-31	103	1	while	while	SCONJ
gujaf-31	103	2	,	,	PUNCT
gujaf-31	103	3	research	research	NOUN
gujaf-31	103	4	conducted	conduct	VERB
gujaf-31	103	5	by	by	ADP
gujaf-31	103	6	burhan	burhan	PROPN
gujaf-31	103	7	&	&	CCONJ
gujaf-31	103	8	rahmanti	rahmanti	PROPN
gujaf-31	103	9	(	(	PUNCT
gujaf-31	103	10	2012	2012	NUM
gujaf-31	103	11	)	)	PUNCT
gujaf-31	103	12	ascertained	ascertain	VERB
gujaf-31	103	13	the	the	DET
gujaf-31	103	14	relationship	relationship	NOUN
gujaf-31	103	15	between	between	ADP
gujaf-31	103	16	sustainability	sustainability	NOUN
gujaf-31	103	17	reporting	reporting	NOUN
gujaf-31	103	18	and	and	CCONJ
gujaf-31	103	19	company	company	NOUN
gujaf-31	103	20	performance	performance	NOUN
gujaf-31	103	21	using	use	VERB
gujaf-31	103	22	a	a	DET
gujaf-31	103	23	sample	sample	NOUN
gujaf-31	103	24	of	of	ADP
gujaf-31	103	25	thirty	thirty	NUM
gujaf-31	103	26	-	-	PUNCT
gujaf-31	103	27	two	two	NUM
gujaf-31	103	28	companies	company	NOUN
gujaf-31	103	29	listed	list	VERB
gujaf-31	103	30	on	on	ADP
gujaf-31	103	31	the	the	DET
gujaf-31	103	32	indonesian	indonesian	ADJ
gujaf-31	103	33	stock	stock	PROPN
gujaf-31	103	34	exchange	exchange	PROPN
gujaf-31	103	35	during	during	ADP
gujaf-31	103	36	the	the	DET
gujaf-31	103	37	period	period	NOUN
gujaf-31	103	38	2006	2006	NUM
gujaf-31	103	39	–	–	PUNCT
gujaf-31	103	40	2009	2009	NUM
gujaf-31	103	41	.	.	PUNCT
gujaf-31	104	1	the	the	DET
gujaf-31	104	2	study	study	NOUN
gujaf-31	104	3	uses	use	VERB
gujaf-31	104	4	linear	linear	PROPN
gujaf-31	104	5	regression	regression	NOUN
gujaf-31	104	6	model	model	NOUN
gujaf-31	104	7	as	as	ADV
gujaf-31	104	8	well	well	ADV
gujaf-31	104	9	as	as	ADP
gujaf-31	104	10	multiple	multiple	ADJ
gujaf-31	104	11	regression	regression	NOUN
gujaf-31	104	12	and	and	CCONJ
gujaf-31	104	13	the	the	DET
gujaf-31	104	14	researchers	researcher	NOUN
gujaf-31	104	15	shows	show	VERB
gujaf-31	104	16	that	that	SCONJ
gujaf-31	104	17	sustainability	sustainability	NOUN
gujaf-31	104	18	reports	report	NOUN
gujaf-31	104	19	does	do	AUX
gujaf-31	104	20	have	have	VERB
gujaf-31	104	21	an	an	DET
gujaf-31	104	22	association	association	NOUN
gujaf-31	104	23	with	with	ADP
gujaf-31	104	24	company	company	NOUN
gujaf-31	104	25	performance	performance	NOUN
gujaf-31	104	26	,	,	PUNCT
gujaf-31	104	27	however	however	ADV
gujaf-31	104	28	,	,	PUNCT
gujaf-31	104	29	partially	partially	ADV
gujaf-31	104	30	as	as	SCONJ
gujaf-31	104	31	only	only	ADV
gujaf-31	104	32	social	social	ADJ
gujaf-31	104	33	performance	performance	NOUN
gujaf-31	104	34	disclosure	disclosure	NOUN
gujaf-31	104	35	influences	influence	VERB
gujaf-31	104	36	the	the	DET
gujaf-31	104	37	company	company	NOUN
gujaf-31	104	38	performance	performance	NOUN
gujaf-31	104	39	.	.	PUNCT
gujaf-31	105	1	adeyanju	adeyanju	PROPN
gujaf-31	105	2	,	,	PUNCT
gujaf-31	105	3	(	(	PUNCT
gujaf-31	105	4	2012	2012	NUM
gujaf-31	105	5	)	)	PUNCT
gujaf-31	105	6	assessed	assess	VERB
gujaf-31	105	7	the	the	DET
gujaf-31	105	8	impact	impact	NOUN
gujaf-31	105	9	of	of	ADP
gujaf-31	105	10	csr	csr	X
gujaf-31	105	11	on	on	ADP
gujaf-31	105	12	nigerian	nigerian	ADJ
gujaf-31	105	13	society	society	NOUN
gujaf-31	105	14	using	use	VERB
gujaf-31	105	15	survey	survey	NOUN
gujaf-31	105	16	approach	approach	NOUN
gujaf-31	105	17	and	and	CCONJ
gujaf-31	105	18	served	serve	VERB
gujaf-31	105	19	questionnaires	questionnaire	NOUN
gujaf-31	105	20	on	on	ADP
gujaf-31	105	21	banking	banking	NOUN
gujaf-31	105	22	and	and	CCONJ
gujaf-31	105	23	telecommunication	telecommunication	NOUN
gujaf-31	105	24	industries	industry	NOUN
gujaf-31	105	25	.	.	PUNCT
gujaf-31	106	1	the	the	DET
gujaf-31	106	2	study	study	NOUN
gujaf-31	106	3	found	find	VERB
gujaf-31	106	4	strong	strong	ADJ
gujaf-31	106	5	correlation	correlation	NOUN
gujaf-31	106	6	between	between	ADP
gujaf-31	106	7	csr	csr	NOUN
gujaf-31	106	8	activities	activity	NOUN
gujaf-31	106	9	and	and	CCONJ
gujaf-31	106	10	development	development	NOUN
gujaf-31	106	11	particularly	particularly	ADV
gujaf-31	106	12	in	in	ADP
gujaf-31	106	13	the	the	DET
gujaf-31	106	14	area	area	NOUN
gujaf-31	106	15	of	of	ADP
gujaf-31	106	16	health	health	NOUN
gujaf-31	106	17	care	care	NOUN
gujaf-31	106	18	delivery	delivery	NOUN
gujaf-31	106	19	.	.	PUNCT
gujaf-31	107	1	also	also	ADV
gujaf-31	107	2	,	,	PUNCT
gujaf-31	107	3	effiong	effiong	NOUN
gujaf-31	107	4	,	,	PUNCT
gujaf-31	107	5	usang	usang	PROPN
gujaf-31	107	6	,	,	PUNCT
gujaf-31	107	7	inyang	inyang	NOUN
gujaf-31	107	8	and	and	CCONJ
gujaf-31	107	9	effiong	effiong	PROPN
gujaf-31	107	10	,	,	PUNCT
gujaf-31	107	11	(	(	PUNCT
gujaf-31	107	12	2013	2013	NUM
gujaf-31	107	13	)	)	PUNCT
gujaf-31	107	14	studied	study	VERB
gujaf-31	107	15	csr	csr	NOUN
gujaf-31	107	16	practices	practice	NOUN
gujaf-31	107	17	amongst	amongst	ADP
gujaf-31	107	18	smes	sme	NOUN
gujaf-31	107	19	in	in	ADP
gujaf-31	107	20	the	the	DET
gujaf-31	107	21	tourism	tourism	NOUN
gujaf-31	107	22	and	and	CCONJ
gujaf-31	107	23	hospitality	hospitality	NOUN
gujaf-31	107	24	industry	industry	NOUN
gujaf-31	107	25	in	in	ADP
gujaf-31	107	26	cross	cross	PROPN
gujaf-31	107	27	river	river	NOUN
gujaf-31	107	28	state	state	NOUN
gujaf-31	107	29	using	use	VERB
gujaf-31	107	30	survey	survey	NOUN
gujaf-31	107	31	design	design	NOUN
gujaf-31	107	32	.	.	PUNCT
gujaf-31	108	1	the	the	DET
gujaf-31	108	2	study	study	NOUN
gujaf-31	108	3	revealed	reveal	VERB
gujaf-31	108	4	that	that	SCONJ
gujaf-31	108	5	csr	csr	NOUN
gujaf-31	108	6	by	by	ADP
gujaf-31	108	7	hotels	hotel	NOUN
gujaf-31	108	8	have	have	VERB
gujaf-31	108	9	insignificant	insignificant	ADJ
gujaf-31	108	10	effect	effect	NOUN
gujaf-31	108	11	on	on	ADP
gujaf-31	108	12	social	social	ADJ
gujaf-31	108	13	and	and	CCONJ
gujaf-31	108	14	environmental	environmental	ADJ
gujaf-31	108	15	issues	issue	NOUN
gujaf-31	108	16	.	.	PUNCT
gujaf-31	109	1	again	again	ADV
gujaf-31	109	2	,	,	PUNCT
gujaf-31	109	3	servaes	servaes	NOUN
gujaf-31	109	4	and	and	CCONJ
gujaf-31	109	5	tamayo	tamayo	PROPN
gujaf-31	109	6	(	(	PUNCT
gujaf-31	109	7	2013	2013	NUM
gujaf-31	109	8	)	)	PUNCT
gujaf-31	109	9	examined	examine	VERB
gujaf-31	109	10	the	the	DET
gujaf-31	109	11	impact	impact	NOUN
gujaf-31	109	12	of	of	ADP
gujaf-31	109	13	csr	csr	X
gujaf-31	109	14	on	on	ADP
gujaf-31	109	15	firm	firm	ADJ
gujaf-31	109	16	value	value	NOUN
gujaf-31	109	17	with	with	ADP
gujaf-31	109	18	emphasis	emphasis	NOUN
gujaf-31	109	19	on	on	ADP
gujaf-31	109	20	the	the	DET
gujaf-31	109	21	role	role	NOUN
gujaf-31	109	22	of	of	ADP
gujaf-31	109	23	customer	customer	NOUN
gujaf-31	109	24	awareness	awareness	NOUN
gujaf-31	109	25	in	in	ADP
gujaf-31	109	26	the	the	DET
gujaf-31	109	27	uk	uk	PROPN
gujaf-31	109	28	.	.	PUNCT
gujaf-31	110	1	the	the	DET
gujaf-31	110	2	result	result	NOUN
gujaf-31	110	3	of	of	ADP
gujaf-31	110	4	regression	regression	NOUN
gujaf-31	110	5	analysis	analysis	NOUN
gujaf-31	110	6	showed	show	VERB
gujaf-31	110	7	that	that	SCONJ
gujaf-31	110	8	csr	csr	NOUN
gujaf-31	110	9	and	and	CCONJ
gujaf-31	110	10	firm	firm	ADJ
gujaf-31	110	11	value	value	NOUN
gujaf-31	110	12	are	be	AUX
gujaf-31	110	13	positively	positively	ADV
gujaf-31	110	14	related	relate	VERB
gujaf-31	110	15	for	for	ADP
gujaf-31	110	16	firms	firm	NOUN
gujaf-31	110	17	with	with	ADP
gujaf-31	110	18	high	high	ADJ
gujaf-31	110	19	customer	customer	NOUN
gujaf-31	110	20	awareness	awareness	NOUN
gujaf-31	110	21	as	as	SCONJ
gujaf-31	110	22	proxied	proxie	VERB
gujaf-31	110	23	by	by	ADP
gujaf-31	110	24	advertising	advertising	NOUN
gujaf-31	110	25	expenditures	expenditure	NOUN
gujaf-31	110	26	.	.	PUNCT
gujaf-31	111	1	ozcelik	ozcelik	PROPN
gujaf-31	111	2	,	,	PUNCT
gujaf-31	111	3	ozturk	ozturk	NOUN
gujaf-31	111	4	and	and	CCONJ
gujaf-31	111	5	gursakal	gursakal	NOUN
gujaf-31	111	6	(	(	PUNCT
gujaf-31	111	7	2014	2014	NUM
gujaf-31	111	8	)	)	PUNCT
gujaf-31	111	9	investigated	investigate	VERB
gujaf-31	111	10	the	the	DET
gujaf-31	111	11	relationship	relationship	NOUN
gujaf-31	111	12	between	between	ADP
gujaf-31	111	13	csr	csr	NOUN
gujaf-31	111	14	and	and	CCONJ
gujaf-31	111	15	financial	financial	ADJ
gujaf-31	111	16	performance	performance	NOUN
gujaf-31	111	17	of	of	ADP
gujaf-31	111	18	81	81	NUM
gujaf-31	111	19	companies	company	NOUN
gujaf-31	111	20	in	in	ADP
gujaf-31	111	21	turkey	turkey	NOUN
gujaf-31	111	22	.	.	PUNCT
gujaf-31	112	1	the	the	DET
gujaf-31	112	2	study	study	NOUN
gujaf-31	112	3	covers	cover	VERB
gujaf-31	112	4	2010	2010	NUM
gujaf-31	112	5	and	and	CCONJ
gujaf-31	112	6	2012	2012	NUM
gujaf-31	112	7	.	.	PUNCT
gujaf-31	113	1	using	use	VERB
gujaf-31	113	2	logistic	logistic	ADJ
gujaf-31	113	3	regression	regression	NOUN
gujaf-31	113	4	analysis	analysis	NOUN
gujaf-31	113	5	,	,	PUNCT
gujaf-31	113	6	it	it	PRON
gujaf-31	113	7	is	be	AUX
gujaf-31	113	8	found	find	VERB
gujaf-31	113	9	that	that	SCONJ
gujaf-31	113	10	large	large	ADJ
gujaf-31	113	11	firms	firm	NOUN
gujaf-31	113	12	engaged	engage	VERB
gujaf-31	113	13	in	in	ADP
gujaf-31	113	14	sustainable	sustainable	ADJ
gujaf-31	113	15	practices	practice	NOUN
gujaf-31	113	16	as	as	ADP
gujaf-31	113	17	philanthropic	philanthropic	NOUN
gujaf-31	113	18	donations	donation	NOUN
gujaf-31	113	19	,	,	PUNCT
gujaf-31	113	20	safety	safety	NOUN
gujaf-31	113	21	working	working	NOUN
gujaf-31	113	22	conditions	condition	NOUN
gujaf-31	113	23	and	and	CCONJ
gujaf-31	113	24	recycling	recycling	NOUN
gujaf-31	113	25	to	to	PART
gujaf-31	113	26	gain	gain	VERB
gujaf-31	113	27	reputation	reputation	NOUN
gujaf-31	113	28	,	,	PUNCT
gujaf-31	113	29	increase	increase	VERB
gujaf-31	113	30	sales	sale	NOUN
gujaf-31	113	31	and	and	CCONJ
gujaf-31	113	32	meet	meet	VERB
gujaf-31	113	33	stakeholders	stakeholder	NOUN
gujaf-31	113	34	’	'	PUNCT
gujaf-31	113	35	expectations	expectation	NOUN
gujaf-31	113	36	.	.	PUNCT
gujaf-31	114	1	in	in	ADP
gujaf-31	114	2	the	the	DET
gujaf-31	114	3	same	same	ADJ
gujaf-31	114	4	vein	vein	NOUN
gujaf-31	114	5	,	,	PUNCT
gujaf-31	114	6	hirigoyen	hirigoyen	NOUN
gujaf-31	114	7	and	and	CCONJ
gujaf-31	114	8	poulain	poulain	NOUN
gujaf-31	114	9	-	-	PUNCT
gujaf-31	114	10	rehm	rehm	NOUN
gujaf-31	114	11	(	(	PUNCT
gujaf-31	114	12	2015	2015	NUM
gujaf-31	114	13	)	)	PUNCT
gujaf-31	114	14	investigated	investigate	VERB
gujaf-31	114	15	the	the	DET
gujaf-31	114	16	causal	causal	ADJ
gujaf-31	114	17	relationships	relationship	NOUN
gujaf-31	114	18	between	between	ADP
gujaf-31	114	19	various	various	ADJ
gujaf-31	114	20	dimensions	dimension	NOUN
gujaf-31	114	21	of	of	ADP
gujaf-31	114	22	csr	csr	X
gujaf-31	114	23	(	(	PUNCT
gujaf-31	114	24	human	human	ADJ
gujaf-31	114	25	resources	resource	NOUN
gujaf-31	114	26	,	,	PUNCT
gujaf-31	114	27	human	human	ADJ
gujaf-31	114	28	rights	right	NOUN
gujaf-31	114	29	in	in	ADP
gujaf-31	114	30	the	the	DET
gujaf-31	114	31	workplace	workplace	NOUN
gujaf-31	114	32	,	,	PUNCT
gujaf-31	114	33	social	social	ADJ
gujaf-31	114	34	commitment	commitment	NOUN
gujaf-31	114	35	,	,	PUNCT
gujaf-31	114	36	respect	respect	NOUN
gujaf-31	114	37	for	for	ADP
gujaf-31	114	38	the	the	DET
gujaf-31	114	39	environment	environment	NOUN
gujaf-31	114	40	,	,	PUNCT
gujaf-31	114	41	market	market	NOUN
gujaf-31	114	42	behavior	behavior	NOUN
gujaf-31	114	43	and	and	CCONJ
gujaf-31	114	44	governance	governance	NOUN
gujaf-31	114	45	)	)	PUNCT
gujaf-31	114	46	and	and	CCONJ
gujaf-31	114	47	financial	financial	ADJ
gujaf-31	114	48	performance	performance	NOUN
gujaf-31	114	49	.	.	PUNCT
gujaf-31	115	1	the	the	DET
gujaf-31	115	2	study	study	NOUN
gujaf-31	115	3	used	use	VERB
gujaf-31	115	4	linear	linear	PROPN
gujaf-31	115	5	regression	regression	NOUN
gujaf-31	115	6	analysis	analysis	NOUN
gujaf-31	115	7	and	and	CCONJ
gujaf-31	115	8	the	the	DET
gujaf-31	115	9	granger	granger	PROPN
gujaf-31	115	10	causality	causality	PROPN
gujaf-31	115	11	test	test	NOUN
gujaf-31	115	12	for	for	ADP
gujaf-31	115	13	data	datum	NOUN
gujaf-31	115	14	obtained	obtain	VERB
gujaf-31	115	15	from	from	ADP
gujaf-31	115	16	a	a	DET
gujaf-31	115	17	sample	sample	NOUN
gujaf-31	115	18	of	of	ADP
gujaf-31	115	19	329	329	NUM
gujaf-31	115	20	companies	company	NOUN
gujaf-31	115	21	across	across	ADP
gujaf-31	115	22	us	we	PRON
gujaf-31	115	23	,	,	PUNCT
gujaf-31	115	24	europe	europe	PROPN
gujaf-31	115	25	and	and	CCONJ
gujaf-31	115	26	asia	asia	PROPN
gujaf-31	115	27	.	.	PUNCT
gujaf-31	116	1	the	the	DET
gujaf-31	116	2	study	study	NOUN
gujaf-31	116	3	acknowledged	acknowledge	VERB
gujaf-31	116	4	the	the	DET
gujaf-31	116	5	relation	relation	NOUN
gujaf-31	116	6	that	that	PRON
gujaf-31	116	7	companies	company	NOUN
gujaf-31	116	8	create	create	VERB
gujaf-31	116	9	economic	economic	ADJ
gujaf-31	116	10	value	value	NOUN
gujaf-31	116	11	by	by	ADP
gujaf-31	116	12	creating	create	VERB
gujaf-31	116	13	social	social	ADJ
gujaf-31	116	14	value	value	NOUN
gujaf-31	116	15	;	;	PUNCT
gujaf-31	116	16	suggesting	suggest	VERB
gujaf-31	116	17	the	the	DET
gujaf-31	116	18	need	need	NOUN
gujaf-31	116	19	for	for	SCONJ
gujaf-31	116	20	companies	company	NOUN
gujaf-31	116	21	to	to	PART
gujaf-31	116	22	take	take	VERB
gujaf-31	116	23	stakeholders	stakeholder	NOUN
gujaf-31	116	24	seriously	seriously	ADV
gujaf-31	116	25	and	and	CCONJ
gujaf-31	116	26	form	form	VERB
gujaf-31	116	27	alliances	alliance	NOUN
gujaf-31	116	28	with	with	ADP
gujaf-31	116	29	local	local	ADJ
gujaf-31	116	30	actors	actor	NOUN
gujaf-31	116	31	.	.	PUNCT
gujaf-31	117	1	gusau	gusau	PROPN
gujaf-31	117	2	journal	journal	PROPN
gujaf-31	117	3	of	of	ADP
gujaf-31	117	4	accounting	accounting	NOUN
gujaf-31	117	5	and	and	CCONJ
gujaf-31	117	6	finance	finance	NOUN
gujaf-31	117	7	,	,	PUNCT
gujaf-31	117	8	vol	vol	NOUN
gujaf-31	117	9	.	.	PUNCT
gujaf-31	118	1	i	i	PRON
gujaf-31	118	2	,	,	PUNCT
gujaf-31	118	3	issue	issue	NOUN
gujaf-31	118	4	2	2	NUM
gujaf-31	118	5	,	,	PUNCT
gujaf-31	118	6	october	october	PROPN
gujaf-31	118	7	,	,	PUNCT
gujaf-31	118	8	2020	2020	NUM
gujaf-31	118	9	9	9	NUM
gujaf-31	118	10	nag	nag	VERB
gujaf-31	118	11	and	and	CCONJ
gujaf-31	118	12	bhattacharyya	bhattacharyya	ADJ
gujaf-31	118	13	(	(	PUNCT
gujaf-31	118	14	2015	2015	NUM
gujaf-31	118	15	)	)	PUNCT
gujaf-31	118	16	examined	examine	VERB
gujaf-31	118	17	csr	csr	NOUN
gujaf-31	118	18	strategies	strategy	NOUN
gujaf-31	118	19	and	and	CCONJ
gujaf-31	118	20	activities	activity	NOUN
gujaf-31	118	21	of	of	ADP
gujaf-31	118	22	firms	firm	NOUN
gujaf-31	118	23	as	as	SCONJ
gujaf-31	118	24	disclosed	disclose	VERB
gujaf-31	118	25	in	in	ADP
gujaf-31	118	26	annual	annual	ADJ
gujaf-31	118	27	reports	report	NOUN
gujaf-31	118	28	and	and	CCONJ
gujaf-31	118	29	explored	explore	VERB
gujaf-31	118	30	its	its	PRON
gujaf-31	118	31	link	link	NOUN
gujaf-31	118	32	to	to	ADP
gujaf-31	118	33	accounting	accounting	NOUN
gujaf-31	118	34	and	and	CCONJ
gujaf-31	118	35	market	market	NOUN
gujaf-31	118	36	performance	performance	NOUN
gujaf-31	118	37	of	of	ADP
gujaf-31	118	38	firms	firm	NOUN
gujaf-31	118	39	in	in	ADP
gujaf-31	118	40	india	india	PROPN
gujaf-31	118	41	.	.	PUNCT
gujaf-31	119	1	using	use	VERB
gujaf-31	119	2	a	a	DET
gujaf-31	119	3	sample	sample	NOUN
gujaf-31	119	4	of	of	ADP
gujaf-31	119	5	30	30	NUM
gujaf-31	119	6	firms	firm	NOUN
gujaf-31	119	7	over	over	ADP
gujaf-31	119	8	five	five	NUM
gujaf-31	119	9	year	year	NOUN
gujaf-31	119	10	period	period	NOUN
gujaf-31	119	11	from	from	ADP
gujaf-31	119	12	2007	2007	NUM
gujaf-31	119	13	–	–	PUNCT
gujaf-31	119	14	2011	2011	NUM
gujaf-31	119	15	,	,	PUNCT
gujaf-31	119	16	the	the	DET
gujaf-31	119	17	study	study	NOUN
gujaf-31	119	18	employed	employ	VERB
gujaf-31	119	19	content	content	NOUN
gujaf-31	119	20	analysis	analysis	NOUN
gujaf-31	119	21	to	to	PART
gujaf-31	119	22	determine	determine	VERB
gujaf-31	119	23	csr	csr	NOUN
gujaf-31	119	24	disclosure	disclosure	NOUN
gujaf-31	119	25	.	.	PUNCT
gujaf-31	120	1	results	result	NOUN
gujaf-31	120	2	obtained	obtain	VERB
gujaf-31	120	3	from	from	ADP
gujaf-31	120	4	the	the	DET
gujaf-31	120	5	pooled	pool	VERB
gujaf-31	120	6	regression	regression	NOUN
gujaf-31	120	7	model	model	NOUN
gujaf-31	120	8	showed	show	VERB
gujaf-31	120	9	that	that	SCONJ
gujaf-31	120	10	csr	csr	NOUN
gujaf-31	120	11	spending	spending	NOUN
gujaf-31	120	12	has	have	VERB
gujaf-31	120	13	negative	negative	ADJ
gujaf-31	120	14	effects	effect	NOUN
gujaf-31	120	15	in	in	ADP
gujaf-31	120	16	the	the	DET
gujaf-31	120	17	short	short	ADJ
gujaf-31	120	18	term	term	NOUN
gujaf-31	120	19	.	.	PUNCT
gujaf-31	121	1	similarly	similarly	ADV
gujaf-31	121	2	,	,	PUNCT
gujaf-31	121	3	atsukwei	atsukwei	PROPN
gujaf-31	121	4	,	,	PUNCT
gujaf-31	121	5	onoja	onoja	ADJ
gujaf-31	121	6	and	and	CCONJ
gujaf-31	121	7	laka	laka	PROPN
gujaf-31	121	8	(	(	PUNCT
gujaf-31	121	9	2016	2016	NUM
gujaf-31	121	10	)	)	PUNCT
gujaf-31	121	11	sought	seek	VERB
gujaf-31	121	12	to	to	PART
gujaf-31	121	13	know	know	VERB
gujaf-31	121	14	if	if	SCONJ
gujaf-31	121	15	csr	csr	NOUN
gujaf-31	121	16	leads	lead	VERB
gujaf-31	121	17	to	to	ADP
gujaf-31	121	18	superior	superior	ADJ
gujaf-31	121	19	earnings	earning	NOUN
gujaf-31	121	20	of	of	ADP
gujaf-31	121	21	listed	list	VERB
gujaf-31	121	22	consumer	consumer	NOUN
gujaf-31	121	23	goods	good	NOUN
gujaf-31	121	24	firms	firm	NOUN
gujaf-31	121	25	in	in	ADP
gujaf-31	121	26	nigeria	nigeria	PROPN
gujaf-31	121	27	.	.	PUNCT
gujaf-31	122	1	using	use	VERB
gujaf-31	122	2	content	content	NOUN
gujaf-31	122	3	analysis	analysis	NOUN
gujaf-31	122	4	method	method	NOUN
gujaf-31	122	5	and	and	CCONJ
gujaf-31	122	6	multiple	multiple	ADJ
gujaf-31	122	7	linear	linear	ADJ
gujaf-31	122	8	regression	regression	NOUN
gujaf-31	122	9	analysis	analysis	NOUN
gujaf-31	122	10	,	,	PUNCT
gujaf-31	122	11	the	the	DET
gujaf-31	122	12	study	study	NOUN
gujaf-31	122	13	found	find	VERB
gujaf-31	122	14	significant	significant	ADJ
gujaf-31	122	15	and	and	CCONJ
gujaf-31	122	16	positive	positive	ADJ
gujaf-31	122	17	relationship	relationship	NOUN
gujaf-31	122	18	between	between	ADP
gujaf-31	122	19	csr	csr	NOUN
gujaf-31	122	20	and	and	CCONJ
gujaf-31	122	21	performance	performance	NOUN
gujaf-31	122	22	measures	measure	NOUN
gujaf-31	122	23	eps	eps	PROPN
gujaf-31	122	24	and	and	CCONJ
gujaf-31	122	25	roa	roa	PROPN
gujaf-31	122	26	.	.	PUNCT
gujaf-31	123	1	the	the	DET
gujaf-31	123	2	study	study	NOUN
gujaf-31	123	3	urged	urge	VERB
gujaf-31	123	4	corporate	corporate	ADJ
gujaf-31	123	5	entities	entity	NOUN
gujaf-31	123	6	in	in	ADP
gujaf-31	123	7	nigeria	nigeria	PROPN
gujaf-31	123	8	to	to	PART
gujaf-31	123	9	invest	invest	VERB
gujaf-31	123	10	in	in	ADP
gujaf-31	123	11	csr	csr	NOUN
gujaf-31	123	12	in	in	ADP
gujaf-31	123	13	all	all	DET
gujaf-31	123	14	ramifications	ramification	NOUN
gujaf-31	123	15	to	to	PART
gujaf-31	123	16	boost	boost	VERB
gujaf-31	123	17	their	their	PRON
gujaf-31	123	18	financial	financial	ADJ
gujaf-31	123	19	performance	performance	NOUN
gujaf-31	123	20	.	.	PUNCT
gujaf-31	124	1	amiolemen	amioleman	NOUN
gujaf-31	124	2	,	,	PUNCT
gujaf-31	124	3	uwuigbe	uwuigbe	NOUN
gujaf-31	124	4	,	,	PUNCT
gujaf-31	124	5	uwuigbe	uwuigbe	NOUN
gujaf-31	124	6	,	,	PUNCT
gujaf-31	124	7	osiregbemhe	osiregbemhe	NOUN
gujaf-31	124	8	and	and	CCONJ
gujaf-31	124	9	opeyemi	opeyemi	NOUN
gujaf-31	124	10	(	(	PUNCT
gujaf-31	124	11	2018	2018	NUM
gujaf-31	124	12	)	)	PUNCT
gujaf-31	124	13	investigated	investigate	VERB
gujaf-31	124	14	corporate	corporate	ADJ
gujaf-31	124	15	social	social	ADJ
gujaf-31	124	16	,	,	PUNCT
gujaf-31	124	17	environmental	environmental	ADJ
gujaf-31	124	18	reporting	reporting	NOUN
gujaf-31	124	19	and	and	CCONJ
gujaf-31	124	20	its	its	PRON
gujaf-31	124	21	association	association	NOUN
gujaf-31	124	22	with	with	ADP
gujaf-31	124	23	stock	stock	NOUN
gujaf-31	124	24	price	price	NOUN
gujaf-31	124	25	of	of	ADP
gujaf-31	124	26	50	50	NUM
gujaf-31	124	27	quoted	quote	VERB
gujaf-31	124	28	nigerian	nigerian	ADJ
gujaf-31	124	29	firms	firm	NOUN
gujaf-31	124	30	for	for	ADP
gujaf-31	124	31	the	the	DET
gujaf-31	124	32	period	period	NOUN
gujaf-31	124	33	of	of	ADP
gujaf-31	124	34	five	five	NUM
gujaf-31	124	35	years	year	NOUN
gujaf-31	124	36	from	from	ADP
gujaf-31	124	37	2011	2011	NUM
gujaf-31	124	38	-	-	SYM
gujaf-31	124	39	2015	2015	NUM
gujaf-31	124	40	.	.	PUNCT
gujaf-31	125	1	panel	panel	NOUN
gujaf-31	125	2	data	data	PROPN
gujaf-31	125	3	regression	regression	NOUN
gujaf-31	125	4	analysis	analysis	NOUN
gujaf-31	125	5	did	do	AUX
gujaf-31	125	6	not	not	PART
gujaf-31	125	7	find	find	VERB
gujaf-31	125	8	significant	significant	ADJ
gujaf-31	125	9	association	association	NOUN
gujaf-31	125	10	between	between	ADP
gujaf-31	125	11	corporate	corporate	ADJ
gujaf-31	125	12	social	social	ADJ
gujaf-31	125	13	and	and	CCONJ
gujaf-31	125	14	environmental	environmental	ADJ
gujaf-31	125	15	expenditure	expenditure	NOUN
gujaf-31	125	16	and	and	CCONJ
gujaf-31	125	17	the	the	DET
gujaf-31	125	18	market	market	NOUN
gujaf-31	125	19	price	price	NOUN
gujaf-31	125	20	of	of	ADP
gujaf-31	125	21	the	the	DET
gujaf-31	125	22	firm	firm	NOUN
gujaf-31	125	23	.	.	PUNCT
gujaf-31	126	1	also	also	ADV
gujaf-31	126	2	,	,	PUNCT
gujaf-31	126	3	hategan	hategan	PROPN
gujaf-31	126	4	,	,	PUNCT
gujaf-31	126	5	sirghi	sirghi	PROPN
gujaf-31	126	6	,	,	PUNCT
gujaf-31	126	7	curea	curea	NOUN
gujaf-31	126	8	-	-	PUNCT
gujaf-31	126	9	pitorac	pitorac	PROPN
gujaf-31	126	10	and	and	CCONJ
gujaf-31	126	11	hategan	hategan	NOUN
gujaf-31	126	12	,	,	PUNCT
gujaf-31	126	13	(	(	PUNCT
gujaf-31	126	14	2018	2018	NUM
gujaf-31	126	15	)	)	PUNCT
gujaf-31	126	16	carried	carry	VERB
gujaf-31	126	17	out	out	ADP
gujaf-31	126	18	a	a	DET
gujaf-31	126	19	study	study	NOUN
gujaf-31	126	20	“	"	PUNCT
gujaf-31	126	21	doing	do	VERB
gujaf-31	126	22	well	well	ADV
gujaf-31	126	23	or	or	CCONJ
gujaf-31	126	24	doing	do	VERB
gujaf-31	126	25	good	good	NOUN
gujaf-31	126	26	:	:	PUNCT
gujaf-31	126	27	the	the	DET
gujaf-31	126	28	relationship	relationship	NOUN
gujaf-31	126	29	between	between	ADP
gujaf-31	126	30	csr	csr	NOUN
gujaf-31	126	31	and	and	CCONJ
gujaf-31	126	32	profit	profit	NOUN
gujaf-31	126	33	in	in	ADP
gujaf-31	126	34	romanian	romanian	ADJ
gujaf-31	126	35	companies	company	NOUN
gujaf-31	126	36	”	"	PUNCT
gujaf-31	126	37	.	.	PUNCT
gujaf-31	127	1	their	their	PRON
gujaf-31	127	2	empirical	empirical	ADJ
gujaf-31	127	3	research	research	NOUN
gujaf-31	127	4	consisted	consist	VERB
gujaf-31	127	5	of	of	ADP
gujaf-31	127	6	panel	panel	NOUN
gujaf-31	127	7	data	data	PROPN
gujaf-31	127	8	econometric	econometric	ADJ
gujaf-31	127	9	model	model	NOUN
gujaf-31	127	10	using	use	VERB
gujaf-31	127	11	logistics	logistic	NOUN
gujaf-31	127	12	regressions	regression	NOUN
gujaf-31	127	13	and	and	CCONJ
gujaf-31	127	14	feasible	feasible	ADJ
gujaf-31	127	15	generalized	generalized	ADJ
gujaf-31	127	16	least	least	ADJ
gujaf-31	127	17	squares	square	NOUN
gujaf-31	127	18	(	(	PUNCT
gujaf-31	127	19	fgls	fgls	NOUN
gujaf-31	127	20	)	)	PUNCT
gujaf-31	127	21	regressions	regression	NOUN
gujaf-31	127	22	.	.	PUNCT
gujaf-31	128	1	the	the	DET
gujaf-31	128	2	main	main	ADJ
gujaf-31	128	3	results	result	NOUN
gujaf-31	128	4	revealed	reveal	VERB
gujaf-31	128	5	that	that	SCONJ
gujaf-31	128	6	the	the	DET
gujaf-31	128	7	companies	company	NOUN
gujaf-31	128	8	implementing	implement	VERB
gujaf-31	128	9	csr	csr	NOUN
gujaf-31	128	10	activities	activity	NOUN
gujaf-31	128	11	in	in	ADP
gujaf-31	128	12	a	a	DET
gujaf-31	128	13	greater	great	ADJ
gujaf-31	128	14	extent	extent	NOUN
gujaf-31	128	15	were	be	AUX
gujaf-31	128	16	more	more	ADV
gujaf-31	128	17	profitable	profitable	ADJ
gujaf-31	128	18	in	in	ADP
gujaf-31	128	19	economic	economic	ADJ
gujaf-31	128	20	terms	term	NOUN
gujaf-31	128	21	.	.	PUNCT
gujaf-31	129	1	finally	finally	ADV
gujaf-31	129	2	,	,	PUNCT
gujaf-31	129	3	sani	sani	PROPN
gujaf-31	129	4	,	,	PUNCT
gujaf-31	129	5	bakare	bakare	NOUN
gujaf-31	129	6	and	and	CCONJ
gujaf-31	129	7	nurudeen	nurudeen	NUM
gujaf-31	129	8	,	,	PUNCT
gujaf-31	129	9	(	(	PUNCT
gujaf-31	129	10	2019	2019	NUM
gujaf-31	129	11	)	)	PUNCT
gujaf-31	129	12	evaluate	evaluate	VERB
gujaf-31	129	13	the	the	DET
gujaf-31	129	14	effect	effect	NOUN
gujaf-31	129	15	of	of	ADP
gujaf-31	129	16	csr	csr	X
gujaf-31	129	17	on	on	ADP
gujaf-31	129	18	financial	financial	ADJ
gujaf-31	129	19	performance	performance	NOUN
gujaf-31	129	20	of	of	ADP
gujaf-31	129	21	quoted	quote	VERB
gujaf-31	129	22	conglomerates	conglomerate	NOUN
gujaf-31	129	23	in	in	ADP
gujaf-31	129	24	nigeria	nigeria	PROPN
gujaf-31	129	25	.	.	PUNCT
gujaf-31	130	1	using	use	VERB
gujaf-31	130	2	data	datum	NOUN
gujaf-31	130	3	obtained	obtain	VERB
gujaf-31	130	4	from	from	ADP
gujaf-31	130	5	5	5	NUM
gujaf-31	130	6	companies	company	NOUN
gujaf-31	130	7	for	for	ADP
gujaf-31	130	8	period	period	NOUN
gujaf-31	130	9	of	of	ADP
gujaf-31	130	10	9	9	NUM
gujaf-31	130	11	years	year	NOUN
gujaf-31	130	12	;	;	PUNCT
gujaf-31	130	13	analyzed	analyze	VERB
gujaf-31	130	14	with	with	ADP
gujaf-31	130	15	panel	panel	NOUN
gujaf-31	130	16	regression	regression	NOUN
gujaf-31	130	17	techniques	technique	NOUN
gujaf-31	130	18	,	,	PUNCT
gujaf-31	130	19	it	it	PRON
gujaf-31	130	20	is	be	AUX
gujaf-31	130	21	found	find	VERB
gujaf-31	130	22	that	that	SCONJ
gujaf-31	130	23	csr	csr	NOUN
gujaf-31	130	24	to	to	ADP
gujaf-31	130	25	employees	employee	NOUN
gujaf-31	130	26	and	and	CCONJ
gujaf-31	130	27	community	community	NOUN
gujaf-31	130	28	have	have	VERB
gujaf-31	130	29	significant	significant	ADJ
gujaf-31	130	30	positive	positive	ADJ
gujaf-31	130	31	effects	effect	NOUN
gujaf-31	130	32	on	on	ADP
gujaf-31	130	33	roa	roa	PROPN
gujaf-31	130	34	,	,	PUNCT
gujaf-31	130	35	roe	roe	PROPN
gujaf-31	130	36	and	and	CCONJ
gujaf-31	130	37	pat	pat	PROPN
gujaf-31	130	38	.	.	PUNCT
gujaf-31	131	1	the	the	DET
gujaf-31	131	2	review	review	NOUN
gujaf-31	131	3	of	of	ADP
gujaf-31	131	4	prior	prior	ADJ
gujaf-31	131	5	studies	study	NOUN
gujaf-31	131	6	shows	show	VERB
gujaf-31	131	7	that	that	SCONJ
gujaf-31	131	8	results	result	NOUN
gujaf-31	131	9	of	of	ADP
gujaf-31	131	10	studies	study	NOUN
gujaf-31	131	11	so	so	ADV
gujaf-31	131	12	far	far	ADV
gujaf-31	131	13	,	,	PUNCT
gujaf-31	131	14	are	be	AUX
gujaf-31	131	15	inconclusive	inconclusive	ADJ
gujaf-31	131	16	as	as	ADP
gujaf-31	131	17	to	to	ADP
gujaf-31	131	18	the	the	DET
gujaf-31	131	19	impact	impact	NOUN
gujaf-31	131	20	of	of	ADP
gujaf-31	131	21	csr	csr	NOUN
gujaf-31	131	22	activities	activity	NOUN
gujaf-31	131	23	on	on	ADP
gujaf-31	131	24	corporate	corporate	ADJ
gujaf-31	131	25	profitability	profitability	NOUN
gujaf-31	131	26	.	.	PUNCT
gujaf-31	132	1	such	such	ADJ
gujaf-31	132	2	inconclusiveness	inconclusiveness	NOUN
gujaf-31	132	3	creates	create	VERB
gujaf-31	132	4	ground	ground	NOUN
gujaf-31	132	5	for	for	ADP
gujaf-31	132	6	further	further	ADJ
gujaf-31	132	7	investigation	investigation	NOUN
gujaf-31	132	8	.	.	PUNCT
gujaf-31	133	1	also	also	ADV
gujaf-31	133	2	,	,	PUNCT
gujaf-31	133	3	most	most	ADJ
gujaf-31	133	4	of	of	ADP
gujaf-31	133	5	the	the	DET
gujaf-31	133	6	available	available	ADJ
gujaf-31	133	7	research	research	NOUN
gujaf-31	133	8	findings	finding	NOUN
gujaf-31	133	9	are	be	AUX
gujaf-31	133	10	from	from	ADP
gujaf-31	133	11	developed	develop	VERB
gujaf-31	133	12	economies	economy	NOUN
gujaf-31	133	13	indicating	indicate	VERB
gujaf-31	133	14	paucity	paucity	NOUN
gujaf-31	133	15	of	of	ADP
gujaf-31	133	16	empirical	empirical	ADJ
gujaf-31	133	17	evidence	evidence	NOUN
gujaf-31	133	18	from	from	ADP
gujaf-31	133	19	nigeria	nigeria	PROPN
gujaf-31	133	20	.	.	PUNCT
gujaf-31	134	1	thus	thus	ADV
gujaf-31	134	2	,	,	PUNCT
gujaf-31	134	3	while	while	SCONJ
gujaf-31	134	4	controversy	controversy	NOUN
gujaf-31	134	5	on	on	ADP
gujaf-31	134	6	the	the	DET
gujaf-31	134	7	influence	influence	NOUN
gujaf-31	134	8	of	of	ADP
gujaf-31	134	9	csr	csr	NOUN
gujaf-31	134	10	on	on	ADP
gujaf-31	134	11	profitability	profitability	NOUN
gujaf-31	134	12	still	still	ADV
gujaf-31	134	13	constitutes	constitute	VERB
gujaf-31	134	14	a	a	DET
gujaf-31	134	15	research	research	NOUN
gujaf-31	134	16	problem	problem	NOUN
gujaf-31	134	17	,	,	PUNCT
gujaf-31	134	18	a	a	DET
gujaf-31	134	19	research	research	NOUN
gujaf-31	134	20	gap	gap	NOUN
gujaf-31	134	21	exists	exist	VERB
gujaf-31	134	22	in	in	ADP
gujaf-31	134	23	the	the	DET
gujaf-31	134	24	literature	literature	NOUN
gujaf-31	134	25	in	in	ADP
gujaf-31	134	26	gusau	gusau	ADJ
gujaf-31	134	27	journal	journal	NOUN
gujaf-31	134	28	of	of	ADP
gujaf-31	134	29	accounting	accounting	NOUN
gujaf-31	134	30	and	and	CCONJ
gujaf-31	134	31	finance	finance	NOUN
gujaf-31	134	32	,	,	PUNCT
gujaf-31	134	33	vol	vol	NOUN
gujaf-31	134	34	.	.	PUNCT
gujaf-31	135	1	i	i	PRON
gujaf-31	135	2	,	,	PUNCT
gujaf-31	135	3	issue	issue	NOUN
gujaf-31	135	4	2	2	NUM
gujaf-31	135	5	,	,	PUNCT
gujaf-31	135	6	october	october	PROPN
gujaf-31	135	7	,	,	PUNCT
gujaf-31	135	8	2020	2020	NUM
gujaf-31	135	9	10	10	NUM
gujaf-31	135	10	respect	respect	NOUN
gujaf-31	135	11	of	of	ADP
gujaf-31	135	12	nigeria	nigeria	PROPN
gujaf-31	135	13	.	.	PUNCT
gujaf-31	136	1	empirical	empirical	ADJ
gujaf-31	136	2	evidence	evidence	NOUN
gujaf-31	136	3	from	from	ADP
gujaf-31	136	4	an	an	DET
gujaf-31	136	5	emerging	emerge	VERB
gujaf-31	136	6	economy	economy	NOUN
gujaf-31	136	7	like	like	ADP
gujaf-31	136	8	nigeria	nigeria	PROPN
gujaf-31	136	9	is	be	AUX
gujaf-31	136	10	necessary	necessary	ADJ
gujaf-31	136	11	to	to	PART
gujaf-31	136	12	fill	fill	VERB
gujaf-31	136	13	the	the	DET
gujaf-31	136	14	existing	exist	VERB
gujaf-31	136	15	research	research	NOUN
gujaf-31	136	16	gap	gap	NOUN
gujaf-31	136	17	.	.	PUNCT
gujaf-31	137	1	3	3	X
gujaf-31	137	2	.	.	X
gujaf-31	137	3	methodology	methodology	NOUN
gujaf-31	137	4	the	the	DET
gujaf-31	137	5	population	population	NOUN
gujaf-31	137	6	of	of	ADP
gujaf-31	137	7	the	the	DET
gujaf-31	137	8	study	study	NOUN
gujaf-31	137	9	consists	consist	VERB
gujaf-31	137	10	of	of	ADP
gujaf-31	137	11	106non	106non	NUM
gujaf-31	137	12	-	-	PUNCT
gujaf-31	137	13	financialfirmsquoted	financialfirmsquote	VERB
gujaf-31	137	14	on	on	ADP
gujaf-31	137	15	the	the	DET
gujaf-31	137	16	nigerian	nigerian	ADJ
gujaf-31	137	17	stock	stock	NOUN
gujaf-31	137	18	exchange	exchange	PROPN
gujaf-31	137	19	as	as	ADP
gujaf-31	137	20	at	at	ADP
gujaf-31	137	21	31st	31st	PROPN
gujaf-31	137	22	december	december	PROPN
gujaf-31	137	23	,	,	PUNCT
gujaf-31	137	24	2018	2018	NUM
gujaf-31	137	25	.	.	PUNCT
gujaf-31	138	1	however	however	ADV
gujaf-31	138	2	,	,	PUNCT
gujaf-31	138	3	using	use	VERB
gujaf-31	138	4	filtering	filter	VERB
gujaf-31	138	5	approach	approach	NOUN
gujaf-31	138	6	based	base	VERB
gujaf-31	138	7	on	on	ADP
gujaf-31	138	8	availability	availability	NOUN
gujaf-31	138	9	of	of	ADP
gujaf-31	138	10	audited	audit	VERB
gujaf-31	138	11	financial	financial	ADJ
gujaf-31	138	12	reports	report	NOUN
gujaf-31	138	13	,	,	PUNCT
gujaf-31	138	14	86	86	NUM
gujaf-31	138	15	firms	firm	NOUN
gujaf-31	138	16	were	be	AUX
gujaf-31	138	17	selected	select	VERB
gujaf-31	138	18	,	,	PUNCT
gujaf-31	138	19	representing	represent	VERB
gujaf-31	138	20	81	81	NUM
gujaf-31	138	21	percent	percent	NOUN
gujaf-31	138	22	of	of	ADP
gujaf-31	138	23	the	the	DET
gujaf-31	138	24	population	population	NOUN
gujaf-31	138	25	.	.	PUNCT
gujaf-31	139	1	the	the	DET
gujaf-31	139	2	variables	variable	NOUN
gujaf-31	139	3	of	of	ADP
gujaf-31	139	4	the	the	DET
gujaf-31	139	5	study	study	NOUN
gujaf-31	139	6	consists	consist	VERB
gujaf-31	139	7	of	of	ADP
gujaf-31	139	8	the	the	DET
gujaf-31	139	9	dependent	dependent	ADJ
gujaf-31	139	10	variable	variable	NOUN
gujaf-31	139	11	(	(	PUNCT
gujaf-31	139	12	profitability	profitability	NOUN
gujaf-31	139	13	)	)	PUNCT
gujaf-31	139	14	and	and	CCONJ
gujaf-31	139	15	independent	independent	ADJ
gujaf-31	139	16	variable	variable	NOUN
gujaf-31	139	17	(	(	PUNCT
gujaf-31	139	18	csr	csr	NOUN
gujaf-31	139	19	)	)	PUNCT
gujaf-31	139	20	and	and	CCONJ
gujaf-31	139	21	moderating	moderate	VERB
gujaf-31	139	22	variable	variable	NOUN
gujaf-31	139	23	(	(	PUNCT
gujaf-31	139	24	size).secondary	size).secondary	ADJ
gujaf-31	139	25	data	datum	NOUN
gujaf-31	139	26	were	be	AUX
gujaf-31	139	27	collected	collect	VERB
gujaf-31	139	28	from	from	ADP
gujaf-31	139	29	the	the	DET
gujaf-31	139	30	firms	firm	NOUN
gujaf-31	139	31	’	'	PUNCT
gujaf-31	139	32	audited	audit	VERB
gujaf-31	139	33	annual	annual	ADJ
gujaf-31	139	34	reports	report	NOUN
gujaf-31	139	35	;	;	PUNCT
gujaf-31	139	36	these	these	PRON
gujaf-31	139	37	relate	relate	VERB
gujaf-31	139	38	to	to	ADP
gujaf-31	139	39	csr	csr	NOUN
gujaf-31	139	40	expenditure	expenditure	NOUN
gujaf-31	139	41	philanthropic	philanthropic	NOUN
gujaf-31	139	42	donations	donation	NOUN
gujaf-31	139	43	and	and	CCONJ
gujaf-31	139	44	employee	employee	NOUN
gujaf-31	139	45	relation	relation	NOUN
gujaf-31	139	46	costs	cost	NOUN
gujaf-31	139	47	,	,	PUNCT
gujaf-31	139	48	profitability	profitability	NOUN
gujaf-31	139	49	return	return	NOUN
gujaf-31	139	50	on	on	ADP
gujaf-31	139	51	assets	asset	NOUN
gujaf-31	139	52	and	and	CCONJ
gujaf-31	139	53	firm	firm	ADJ
gujaf-31	139	54	size	size	NOUN
gujaf-31	139	55	–	–	PUNCT
gujaf-31	139	56	total	total	ADJ
gujaf-31	139	57	assets	asset	NOUN
gujaf-31	139	58	.	.	PUNCT
gujaf-31	140	1	the	the	DET
gujaf-31	140	2	study	study	NOUN
gujaf-31	140	3	adopts	adopt	VERB
gujaf-31	140	4	content	content	NOUN
gujaf-31	140	5	analysis	analysis	NOUN
gujaf-31	140	6	of	of	ADP
gujaf-31	140	7	annual	annual	ADJ
gujaf-31	140	8	reports	report	NOUN
gujaf-31	140	9	to	to	PART
gujaf-31	140	10	determine	determine	VERB
gujaf-31	140	11	the	the	DET
gujaf-31	140	12	level	level	NOUN
gujaf-31	140	13	of	of	ADP
gujaf-31	140	14	csr	csr	NOUN
gujaf-31	140	15	disclosure	disclosure	NOUN
gujaf-31	140	16	of	of	ADP
gujaf-31	140	17	the	the	DET
gujaf-31	140	18	various	various	ADJ
gujaf-31	140	19	reporting	reporting	NOUN
gujaf-31	140	20	firms	firm	NOUN
gujaf-31	140	21	,	,	PUNCT
gujaf-31	140	22	while	while	SCONJ
gujaf-31	140	23	pearson	pearson	NOUN
gujaf-31	140	24	correlation	correlation	NOUN
gujaf-31	140	25	analysis	analysis	NOUN
gujaf-31	140	26	;	;	PUNCT
gujaf-31	140	27	descriptive	descriptive	ADJ
gujaf-31	140	28	statistics	statistic	NOUN
gujaf-31	140	29	and	and	CCONJ
gujaf-31	140	30	hierarchical	hierarchical	ADJ
gujaf-31	140	31	regression	regression	NOUN
gujaf-31	140	32	analyses	analysis	NOUN
gujaf-31	140	33	were	be	AUX
gujaf-31	140	34	employed	employ	VERB
gujaf-31	140	35	using	use	VERB
gujaf-31	140	36	statistical	statistical	ADJ
gujaf-31	140	37	package	package	NOUN
gujaf-31	140	38	for	for	ADP
gujaf-31	140	39	social	social	ADJ
gujaf-31	140	40	sciences	science	NOUN
gujaf-31	140	41	(	(	PUNCT
gujaf-31	140	42	spss	spss	PROPN
gujaf-31	140	43	,	,	PUNCT
gujaf-31	140	44	21	21	NUM
gujaf-31	140	45	)	)	PUNCT
gujaf-31	140	46	.	.	PUNCT
gujaf-31	141	1	in	in	ADP
gujaf-31	141	2	order	order	NOUN
gujaf-31	141	3	to	to	PART
gujaf-31	141	4	establish	establish	VERB
gujaf-31	141	5	the	the	DET
gujaf-31	141	6	cause	cause	NOUN
gujaf-31	141	7	-	-	PUNCT
gujaf-31	141	8	effects	effect	NOUN
gujaf-31	141	9	relationship	relationship	NOUN
gujaf-31	141	10	between	between	ADP
gujaf-31	141	11	the	the	DET
gujaf-31	141	12	independent	independent	ADJ
gujaf-31	141	13	variable	variable	NOUN
gujaf-31	141	14	(	(	PUNCT
gujaf-31	141	15	csr	csr	NOUN
gujaf-31	141	16	expenditure	expenditure	NOUN
gujaf-31	141	17	)	)	PUNCT
gujaf-31	141	18	and	and	CCONJ
gujaf-31	141	19	the	the	DET
gujaf-31	141	20	dependent	dependent	ADJ
gujaf-31	141	21	variable	variable	ADJ
gujaf-31	141	22	measure	measure	NOUN
gujaf-31	141	23	(	(	PUNCT
gujaf-31	141	24	roa	roa	NOUN
gujaf-31	141	25	)	)	PUNCT
gujaf-31	141	26	,	,	PUNCT
gujaf-31	141	27	taking	take	VERB
gujaf-31	141	28	note	note	NOUN
gujaf-31	141	29	of	of	ADP
gujaf-31	141	30	the	the	DET
gujaf-31	141	31	mediator	mediator	NOUN
gujaf-31	141	32	variable	variable	NOUN
gujaf-31	141	33	,	,	PUNCT
gujaf-31	141	34	the	the	DET
gujaf-31	141	35	study	study	NOUN
gujaf-31	141	36	constructs	construct	VERB
gujaf-31	141	37	a	a	DET
gujaf-31	141	38	simple	simple	ADJ
gujaf-31	141	39	mediation	mediation	NOUN
gujaf-31	141	40	model	model	NOUN
gujaf-31	141	41	thus	thus	ADV
gujaf-31	141	42	:	:	PUNCT
gujaf-31	141	43	figure	figure	NOUN
gujaf-31	141	44	1	1	NUM
gujaf-31	141	45	:	:	PUNCT
gujaf-31	141	46	mediating	mediate	VERB
gujaf-31	141	47	effect	effect	NOUN
gujaf-31	141	48	of	of	ADP
gujaf-31	141	49	firm	firm	ADJ
gujaf-31	141	50	size	size	NOUN
gujaf-31	141	51	on	on	ADP
gujaf-31	141	52	csr	csr	NOUN
gujaf-31	141	53	-	-	ADJ
gujaf-31	141	54	profitability	profitability	NOUN
gujaf-31	141	55	link	link	NOUN
gujaf-31	141	56	accordingly	accordingly	ADV
gujaf-31	141	57	,	,	PUNCT
gujaf-31	141	58	the	the	DET
gujaf-31	141	59	regression	regression	NOUN
gujaf-31	141	60	models	model	NOUN
gujaf-31	141	61	for	for	ADP
gujaf-31	141	62	3	3	NUM
gujaf-31	141	63	-	-	PUNCT
gujaf-31	141	64	step	step	NOUN
gujaf-31	141	65	analyses	analysis	NOUN
gujaf-31	141	66	are	be	AUX
gujaf-31	141	67	specified	specify	VERB
gujaf-31	141	68	below	below	ADP
gujaf-31	141	69	following	follow	VERB
gujaf-31	141	70	baron	baron	NOUN
gujaf-31	141	71	and	and	CCONJ
gujaf-31	141	72	kenny	kenny	PROPN
gujaf-31	141	73	,	,	PUNCT
gujaf-31	141	74	(	(	PUNCT
gujaf-31	141	75	1986	1986	NUM
gujaf-31	141	76	):	):	PUNCT
gujaf-31	142	1	prof	prof	NOUN
gujaf-31	142	2	=	=	PROPN
gujaf-31	142	3	β0	β0	PROPN
gujaf-31	143	1	+	+	CCONJ
gujaf-31	143	2	β1dnt	β1dnt	NUM
gujaf-31	143	3	+	+	CCONJ
gujaf-31	143	4	β2emr	β2emr	SYM
gujaf-31	144	1	+	+	CCONJ
gujaf-31	144	2	ε	ε	PROPN
gujaf-31	144	3	……	……	NOUN
gujaf-31	144	4	……	……	NOUN
gujaf-31	144	5	……	……	NOUN
gujaf-31	144	6	……	……	NOUN
gujaf-31	144	7	……	……	NOUN
gujaf-31	144	8	……	……	NOUN
gujaf-31	144	9	……	……	NOUN
gujaf-31	144	10	……	……	NOUN
gujaf-31	144	11	...	...	PUNCT
gujaf-31	144	12	(	(	PUNCT
gujaf-31	144	13	i	i	NOUN
gujaf-31	144	14	)	)	PUNCT
gujaf-31	144	15	fsiz	fsiz	PROPN
gujaf-31	145	1	=	=	SYM
gujaf-31	145	2	β0	β0	PROPN
gujaf-31	146	1	+	+	CCONJ
gujaf-31	146	2	β1dnt	β1dnt	NUM
gujaf-31	146	3	+	+	CCONJ
gujaf-31	146	4	β2emr	β2emr	SYM
gujaf-31	147	1	+	+	CCONJ
gujaf-31	147	2	ε	ε	PROPN
gujaf-31	147	3	…	…	X
gujaf-31	147	4	……	……	NOUN
gujaf-31	147	5	……	……	NOUN
gujaf-31	147	6	……	……	NOUN
gujaf-31	147	7	……	……	NOUN
gujaf-31	147	8	……	……	NOUN
gujaf-31	147	9	……	……	NOUN
gujaf-31	147	10	……	……	NOUN
gujaf-31	147	11	……	……	NOUN
gujaf-31	147	12	.	.	PUNCT
gujaf-31	148	1	(	(	PUNCT
gujaf-31	148	2	ii	ii	NOUN
gujaf-31	148	3	)	)	PUNCT
gujaf-31	148	4	prof	prof	NOUN
gujaf-31	148	5	=	=	PROPN
gujaf-31	148	6	β0	β0	PROPN
gujaf-31	149	1	+	+	CCONJ
gujaf-31	149	2	β1dnt	β1dnt	NUM
gujaf-31	149	3	+	+	NUM
gujaf-31	149	4	β2emr	β2emr	SYM
gujaf-31	150	1	+	+	NUM
gujaf-31	150	2	β3fsiz	β3fsiz	NOUN
gujaf-31	150	3	+	+	CCONJ
gujaf-31	150	4	ε	ε	VERB
gujaf-31	150	5	……	……	NOUN
gujaf-31	150	6	……	……	NOUN
gujaf-31	150	7	……	……	NOUN
gujaf-31	150	8	.	.	PUNCT
gujaf-31	151	1	……	……	NOUN
gujaf-31	151	2	……	……	NOUN
gujaf-31	151	3	……	……	NOUN
gujaf-31	151	4	.	.	PUNCT
gujaf-31	152	1	(	(	PUNCT
gujaf-31	152	2	iii	iii	X
gujaf-31	152	3	)	)	PUNCT
gujaf-31	152	4	firm	firm	ADJ
gujaf-31	152	5	size	size	NOUN
gujaf-31	152	6	csr	csr	NOUN
gujaf-31	152	7	profitability	profitability	NOUN
gujaf-31	152	8	gusau	gusau	ADJ
gujaf-31	152	9	journal	journal	NOUN
gujaf-31	152	10	of	of	ADP
gujaf-31	152	11	accounting	accounting	NOUN
gujaf-31	152	12	and	and	CCONJ
gujaf-31	152	13	finance	finance	NOUN
gujaf-31	152	14	,	,	PUNCT
gujaf-31	152	15	vol	vol	NOUN
gujaf-31	152	16	.	.	PUNCT
gujaf-31	153	1	i	i	PRON
gujaf-31	153	2	,	,	PUNCT
gujaf-31	153	3	issue	issue	NOUN
gujaf-31	153	4	2	2	NUM
gujaf-31	153	5	,	,	PUNCT
gujaf-31	153	6	october	october	PROPN
gujaf-31	153	7	,	,	PUNCT
gujaf-31	153	8	2020	2020	NUM
gujaf-31	153	9	11	11	NUM
gujaf-31	153	10	where	where	SCONJ
gujaf-31	153	11	:	:	PUNCT
gujaf-31	153	12	prof	prof	NOUN
gujaf-31	153	13	=	=	NOUN
gujaf-31	153	14	profitability	profitability	NOUN
gujaf-31	153	15	measured	measure	VERB
gujaf-31	153	16	by	by	ADP
gujaf-31	153	17	roa	roa	PROPN
gujaf-31	153	18	;	;	PUNCT
gujaf-31	153	19	β0	β0	NOUN
gujaf-31	153	20	=	=	SYM
gujaf-31	153	21	intercept	intercept	NOUN
gujaf-31	153	22	coefficient	coefficient	NOUN
gujaf-31	153	23	;	;	PUNCT
gujaf-31	153	24	β1	β1	PROPN
gujaf-31	153	25	β2	β2	NOUN
gujaf-31	153	26	β3	β3	VERB
gujaf-31	153	27	=	=	SYM
gujaf-31	153	28	coefficient	coefficient	NOUN
gujaf-31	153	29	for	for	ADP
gujaf-31	153	30	each	each	DET
gujaf-31	153	31	independent	independent	PROPN
gujaf-31	153	32	&	&	CCONJ
gujaf-31	153	33	control	control	PROPN
gujaf-31	153	34	variable	variable	NOUN
gujaf-31	153	35	;	;	PUNCT
gujaf-31	153	36	dnt	dnt	VERB
gujaf-31	153	37	=	=	NOUN
gujaf-31	153	38	donations	donation	NOUN
gujaf-31	153	39	;	;	PUNCT
gujaf-31	154	1	emr	emr	PROPN
gujaf-31	154	2	=	=	SYM
gujaf-31	154	3	employee	employee	NOUN
gujaf-31	154	4	relation	relation	NOUN
gujaf-31	154	5	;	;	PUNCT
gujaf-31	154	6	fsiz	fsiz	NOUN
gujaf-31	154	7	=	=	PUNCT
gujaf-31	154	8	firm	firm	ADJ
gujaf-31	154	9	size	size	NOUN
gujaf-31	154	10	ε	ε	PROPN
gujaf-31	154	11	=	=	PUNCT
gujaf-31	154	12	estimated	estimate	VERB
gujaf-31	154	13	error	error	NOUN
gujaf-31	154	14	margin	margin	NOUN
gujaf-31	154	15	4	4	NUM
gujaf-31	154	16	.	.	NOUN
gujaf-31	154	17	results	result	NOUN
gujaf-31	154	18	to	to	PART
gujaf-31	154	19	ensure	ensure	VERB
gujaf-31	154	20	that	that	SCONJ
gujaf-31	154	21	results	result	NOUN
gujaf-31	154	22	obtained	obtain	VERB
gujaf-31	154	23	through	through	ADP
gujaf-31	154	24	regression	regression	NOUN
gujaf-31	154	25	are	be	AUX
gujaf-31	154	26	reliable	reliable	ADJ
gujaf-31	154	27	and	and	CCONJ
gujaf-31	154	28	valid	valid	ADJ
gujaf-31	154	29	,	,	PUNCT
gujaf-31	154	30	multicollinearity	multicollinearity	NOUN
gujaf-31	154	31	checks	check	NOUN
gujaf-31	154	32	were	be	AUX
gujaf-31	154	33	carried	carry	VERB
gujaf-31	154	34	out	out	ADP
gujaf-31	154	35	.	.	PUNCT
gujaf-31	155	1	table1	table1	PROPN
gujaf-31	155	2	:	:	PUNCT
gujaf-31	155	3	correlation	correlation	NOUN
gujaf-31	155	4	matrix	matrix	NOUN
gujaf-31	155	5	and	and	CCONJ
gujaf-31	155	6	collinearity	collinearity	NOUN
gujaf-31	155	7	statistics	statistic	NOUN
gujaf-31	155	8	variable	variable	ADJ
gujaf-31	155	9	dnt	dnt	PROPN
gujaf-31	155	10	emr	emr	PROPN
gujaf-31	155	11	fsiz	fsiz	PROPN
gujaf-31	155	12	collinearity	collinearity	PROPN
gujaf-31	155	13	statistics	statistic	NOUN
gujaf-31	155	14	tolerance	tolerance	NOUN
gujaf-31	155	15	vif	vif	PROPN
gujaf-31	155	16	dnt	dnt	VERB
gujaf-31	155	17	1.000	1.000	NUM
gujaf-31	155	18	0.845	0.845	NUM
gujaf-31	155	19	1.183	1.183	NUM
gujaf-31	155	20	emr	emr	PROPN
gujaf-31	155	21	0.512	0.512	NUM
gujaf-31	155	22	1.000	1.000	NUM
gujaf-31	155	23	0.684	0.684	NUM
gujaf-31	155	24	1.461	1.461	NUM
gujaf-31	155	25	fsiz	fsiz	NOUN
gujaf-31	155	26	0.299	0.299	NUM
gujaf-31	155	27	0.589	0.589	NUM
gujaf-31	155	28	1.000	1.000	NUM
gujaf-31	155	29	0.761	0.761	NUM
gujaf-31	155	30	1.314	1.314	NUM
gujaf-31	155	31	source	source	NOUN
gujaf-31	155	32	:	:	PUNCT
gujaf-31	155	33	spss	spss	PROPN
gujaf-31	155	34	output	output	NOUN
gujaf-31	155	35	,	,	PUNCT
gujaf-31	155	36	2020	2020	NUM
gujaf-31	155	37	table	table	NOUN
gujaf-31	155	38	1	1	NUM
gujaf-31	155	39	presents	present	VERB
gujaf-31	155	40	a	a	DET
gujaf-31	155	41	summary	summary	NOUN
gujaf-31	155	42	of	of	ADP
gujaf-31	155	43	correlation	correlation	NOUN
gujaf-31	155	44	between	between	ADP
gujaf-31	155	45	independent	independent	ADJ
gujaf-31	155	46	variables	variable	NOUN
gujaf-31	155	47	and	and	CCONJ
gujaf-31	155	48	the	the	DET
gujaf-31	155	49	moderating	moderate	VERB
gujaf-31	155	50	variable	variable	NOUN
gujaf-31	155	51	as	as	ADV
gujaf-31	155	52	well	well	ADV
gujaf-31	155	53	as	as	ADP
gujaf-31	155	54	the	the	DET
gujaf-31	155	55	collinearity	collinearity	NOUN
gujaf-31	155	56	statistics	statistic	NOUN
gujaf-31	155	57	.	.	PUNCT
gujaf-31	156	1	the	the	DET
gujaf-31	156	2	highest	high	ADJ
gujaf-31	156	3	correlation	correlation	NOUN
gujaf-31	156	4	is	be	AUX
gujaf-31	156	5	between	between	ADP
gujaf-31	156	6	employee	employee	NOUN
gujaf-31	156	7	relations	relation	NOUN
gujaf-31	156	8	(	(	PUNCT
gujaf-31	156	9	emr	emr	PROPN
gujaf-31	156	10	)	)	PUNCT
gujaf-31	156	11	and	and	CCONJ
gujaf-31	156	12	firm	firm	ADJ
gujaf-31	156	13	size	size	NOUN
gujaf-31	156	14	(	(	PUNCT
gujaf-31	156	15	size	size	NOUN
gujaf-31	156	16	)	)	PUNCT
gujaf-31	156	17	(	(	PUNCT
gujaf-31	156	18	pearson	pearson	NOUN
gujaf-31	156	19	correlation	correlation	NOUN
gujaf-31	156	20	=	=	NOUN
gujaf-31	156	21	0.589	0.589	NUM
gujaf-31	156	22	)	)	PUNCT
gujaf-31	156	23	.	.	PUNCT
gujaf-31	157	1	this	this	PRON
gujaf-31	157	2	is	be	AUX
gujaf-31	157	3	less	less	ADJ
gujaf-31	157	4	than	than	ADP
gujaf-31	157	5	0.7	0.7	NUM
gujaf-31	157	6	therefore	therefore	ADV
gujaf-31	157	7	all	all	DET
gujaf-31	157	8	variables	variable	NOUN
gujaf-31	157	9	are	be	AUX
gujaf-31	157	10	retained	retain	VERB
gujaf-31	157	11	(	(	PUNCT
gujaf-31	157	12	tabachnick	tabachnick	NOUN
gujaf-31	157	13	&	&	CCONJ
gujaf-31	157	14	fidell	fidell	PROPN
gujaf-31	157	15	,	,	PUNCT
gujaf-31	157	16	2001	2001	NUM
gujaf-31	157	17	)	)	PUNCT
gujaf-31	157	18	.	.	PUNCT
gujaf-31	158	1	the	the	DET
gujaf-31	158	2	collinearity	collinearity	NOUN
gujaf-31	158	3	statistics	statistic	NOUN
gujaf-31	158	4	obtained	obtain	VERB
gujaf-31	158	5	from	from	ADP
gujaf-31	158	6	the	the	DET
gujaf-31	158	7	regression	regression	NOUN
gujaf-31	158	8	result	result	NOUN
gujaf-31	158	9	reveals	reveal	VERB
gujaf-31	158	10	tolerance	tolerance	NOUN
gujaf-31	158	11	values	value	NOUN
gujaf-31	158	12	greater	great	ADJ
gujaf-31	158	13	than	than	ADP
gujaf-31	158	14	0.1	0.1	NUM
gujaf-31	158	15	and	and	CCONJ
gujaf-31	158	16	vif	vif	NOUN
gujaf-31	158	17	less	less	ADJ
gujaf-31	158	18	than	than	ADP
gujaf-31	158	19	two	two	NUM
gujaf-31	158	20	(	(	PUNCT
gujaf-31	158	21	2	2	NUM
gujaf-31	158	22	)	)	PUNCT
gujaf-31	158	23	which	which	PRON
gujaf-31	158	24	indicates	indicate	VERB
gujaf-31	158	25	the	the	DET
gujaf-31	158	26	absence	absence	NOUN
gujaf-31	158	27	of	of	ADP
gujaf-31	158	28	multicollinearity	multicollinearity	NOUN
gujaf-31	158	29	problem	problem	NOUN
gujaf-31	158	30	among	among	ADP
gujaf-31	158	31	the	the	DET
gujaf-31	158	32	independent	independent	ADJ
gujaf-31	158	33	variables	variable	NOUN
gujaf-31	158	34	under	under	ADP
gujaf-31	158	35	investigation	investigation	NOUN
gujaf-31	158	36	(	(	PUNCT
gujaf-31	158	37	berenson	berenson	PROPN
gujaf-31	158	38	&	&	CCONJ
gujaf-31	158	39	levine	levine	PROPN
gujaf-31	158	40	,	,	PUNCT
gujaf-31	158	41	1999	1999	NUM
gujaf-31	158	42	)	)	PUNCT
gujaf-31	158	43	.	.	PUNCT
gujaf-31	159	1	this	this	DET
gujaf-31	159	2	technique	technique	NOUN
gujaf-31	159	3	ensures	ensure	VERB
gujaf-31	159	4	that	that	SCONJ
gujaf-31	159	5	the	the	DET
gujaf-31	159	6	independent	independent	ADJ
gujaf-31	159	7	variables	variable	NOUN
gujaf-31	159	8	are	be	AUX
gujaf-31	159	9	not	not	PART
gujaf-31	159	10	so	so	ADV
gujaf-31	159	11	correlated	correlate	VERB
gujaf-31	159	12	to	to	ADP
gujaf-31	159	13	the	the	DET
gujaf-31	159	14	point	point	NOUN
gujaf-31	159	15	of	of	ADP
gujaf-31	159	16	distorting	distort	VERB
gujaf-31	159	17	the	the	DET
gujaf-31	159	18	result	result	NOUN
gujaf-31	159	19	and	and	CCONJ
gujaf-31	159	20	assist	assist	VERB
gujaf-31	159	21	in	in	ADP
gujaf-31	159	22	filtering	filter	VERB
gujaf-31	159	23	out	out	ADP
gujaf-31	159	24	those	those	DET
gujaf-31	159	25	ones	one	NOUN
gujaf-31	159	26	which	which	PRON
gujaf-31	159	27	are	be	AUX
gujaf-31	159	28	likely	likely	ADJ
gujaf-31	159	29	to	to	PART
gujaf-31	159	30	impede	impede	VERB
gujaf-31	159	31	the	the	DET
gujaf-31	159	32	robustness	robustness	NOUN
gujaf-31	159	33	of	of	ADP
gujaf-31	159	34	the	the	DET
gujaf-31	159	35	model	model	NOUN
gujaf-31	159	36	.	.	PUNCT
gujaf-31	160	1	gusau	gusau	PROPN
gujaf-31	160	2	journal	journal	PROPN
gujaf-31	160	3	of	of	ADP
gujaf-31	160	4	accounting	accounting	NOUN
gujaf-31	160	5	and	and	CCONJ
gujaf-31	160	6	finance	finance	NOUN
gujaf-31	160	7	,	,	PUNCT
gujaf-31	160	8	vol	vol	NOUN
gujaf-31	160	9	.	.	PUNCT
gujaf-31	161	1	i	i	PRON
gujaf-31	161	2	,	,	PUNCT
gujaf-31	161	3	issue	issue	NOUN
gujaf-31	161	4	2	2	NUM
gujaf-31	161	5	,	,	PUNCT
gujaf-31	161	6	october	october	PROPN
gujaf-31	161	7	,	,	PUNCT
gujaf-31	161	8	2020	2020	NUM
gujaf-31	161	9	12	12	NUM
gujaf-31	161	10	table	table	NOUN
gujaf-31	161	11	2	2	NUM
gujaf-31	161	12	:	:	PUNCT
gujaf-31	161	13	descriptive	descriptive	ADJ
gujaf-31	161	14	statistics	statistic	NOUN
gujaf-31	161	15	variables	variable	NOUN
gujaf-31	161	16	n	n	DET
gujaf-31	161	17	minimum	minimum	ADJ
gujaf-31	161	18	maximum	maximum	ADJ
gujaf-31	161	19	sum	sum	NOUN
gujaf-31	161	20	mean	mean	NOUN
gujaf-31	161	21	std	std	X
gujaf-31	161	22	.	.	PUNCT
gujaf-31	162	1	deviation	deviation	NOUN
gujaf-31	162	2	prof	prof	NOUN
gujaf-31	162	3	dnt	dnt	PROPN
gujaf-31	162	4	emr	emr	PROPN
gujaf-31	162	5	fsiz	fsiz	PROPN
gujaf-31	162	6	valid	valid	PROPN
gujaf-31	162	7	n	n	CCONJ
gujaf-31	162	8	(	(	PUNCT
gujaf-31	162	9	listwise	listwise	PROPN
gujaf-31	162	10	)	)	PUNCT
gujaf-31	162	11	86	86	NUM
gujaf-31	162	12	86	86	NUM
gujaf-31	162	13	86	86	NUM
gujaf-31	162	14	86	86	NUM
gujaf-31	162	15	86	86	NUM
gujaf-31	162	16	-3.89	-3.89	NUM
gujaf-31	162	17	4.54	4.54	NUM
gujaf-31	162	18	7.04	7.04	NUM
gujaf-31	162	19	8.48	8.48	NUM
gujaf-31	162	20	1.64	1.64	NUM
gujaf-31	162	21	8.27	8.27	NUM
gujaf-31	162	22	9.83	9.83	NUM
gujaf-31	162	23	12.96	12.96	NUM
gujaf-31	162	24	-59.694	-59.694	NUM
gujaf-31	162	25	546.186	546.186	NUM
gujaf-31	162	26	727.818	727.818	NUM
gujaf-31	162	27	846.498	846.498	NUM
gujaf-31	162	28	-0.694	-0.694	PUNCT
gujaf-31	162	29	6.351	6.351	NUM
gujaf-31	162	30	8.463	8.463	NUM
gujaf-31	162	31	9.843	9.843	NUM
gujaf-31	162	32	0.857	0.857	NUM
gujaf-31	162	33	0.952	0.952	NUM
gujaf-31	162	34	0.831	0.831	NUM
gujaf-31	162	35	0.609	0.609	NUM
gujaf-31	162	36	source	source	NOUN
gujaf-31	162	37	:	:	PUNCT
gujaf-31	162	38	spss	spss	PROPN
gujaf-31	162	39	output	output	NOUN
gujaf-31	162	40	,	,	PUNCT
gujaf-31	162	41	2020	2020	NUM
gujaf-31	162	42	from	from	ADP
gujaf-31	162	43	the	the	DET
gujaf-31	162	44	table	table	NOUN
gujaf-31	162	45	,	,	PUNCT
gujaf-31	162	46	the	the	DET
gujaf-31	162	47	return	return	NOUN
gujaf-31	162	48	on	on	ADP
gujaf-31	162	49	assets	asset	NOUN
gujaf-31	162	50	represents	represent	VERB
gujaf-31	162	51	the	the	DET
gujaf-31	162	52	dependent	dependent	ADJ
gujaf-31	162	53	variable	variable	NOUN
gujaf-31	162	54	.	.	PUNCT
gujaf-31	163	1	the	the	DET
gujaf-31	163	2	average	average	ADJ
gujaf-31	163	3	return	return	NOUN
gujaf-31	163	4	on	on	ADP
gujaf-31	163	5	asset	asset	NOUN
gujaf-31	163	6	is	be	AUX
gujaf-31	163	7	n-0.694	n-0.694	PUNCT
gujaf-31	163	8	with	with	ADP
gujaf-31	163	9	a	a	DET
gujaf-31	163	10	standard	standard	ADJ
gujaf-31	163	11	deviation	deviation	NOUN
gujaf-31	163	12	of	of	ADP
gujaf-31	163	13	n0.86	n0.86	NOUN
gujaf-31	163	14	which	which	PRON
gujaf-31	163	15	means	mean	VERB
gujaf-31	163	16	that	that	SCONJ
gujaf-31	163	17	return	return	NOUN
gujaf-31	163	18	on	on	ADP
gujaf-31	163	19	assets	asset	NOUN
gujaf-31	163	20	can	can	AUX
gujaf-31	163	21	increase	increase	VERB
gujaf-31	163	22	or	or	CCONJ
gujaf-31	163	23	decrease	decrease	VERB
gujaf-31	163	24	by	by	ADP
gujaf-31	163	25	n0.86	n0.86	PROPN
gujaf-31	163	26	.	.	PUNCT
gujaf-31	164	1	the	the	DET
gujaf-31	164	2	highest	high	ADJ
gujaf-31	164	3	return	return	NOUN
gujaf-31	164	4	on	on	ADP
gujaf-31	164	5	assets	asset	NOUN
gujaf-31	164	6	recorded	record	VERB
gujaf-31	164	7	was	be	AUX
gujaf-31	164	8	n1.64	n1.64	PROPN
gujaf-31	164	9	while	while	SCONJ
gujaf-31	164	10	the	the	DET
gujaf-31	164	11	lowest	low	ADJ
gujaf-31	164	12	was	be	AUX
gujaf-31	164	13	n-3.89.for	n-3.89.for	ADP
gujaf-31	164	14	the	the	DET
gujaf-31	164	15	independent	independent	ADJ
gujaf-31	164	16	variables	variable	NOUN
gujaf-31	164	17	(	(	PUNCT
gujaf-31	164	18	philanthropic	philanthropic	NOUN
gujaf-31	164	19	donation	donation	NOUN
gujaf-31	164	20	,	,	PUNCT
gujaf-31	164	21	employee	employee	NOUN
gujaf-31	164	22	relation	relation	NOUN
gujaf-31	164	23	and	and	CCONJ
gujaf-31	164	24	firm	firm	ADJ
gujaf-31	164	25	size	size	NOUN
gujaf-31	164	26	)	)	PUNCT
gujaf-31	164	27	,	,	PUNCT
gujaf-31	164	28	the	the	DET
gujaf-31	164	29	average	average	ADJ
gujaf-31	164	30	donation	donation	NOUN
gujaf-31	164	31	is	be	AUX
gujaf-31	164	32	n6.35	n6.35	NOUN
gujaf-31	164	33	with	with	ADP
gujaf-31	164	34	standard	standard	ADJ
gujaf-31	164	35	deviation	deviation	NOUN
gujaf-31	164	36	of	of	ADP
gujaf-31	164	37	n0.95	n0.95	PROPN
gujaf-31	164	38	which	which	PRON
gujaf-31	164	39	means	mean	VERB
gujaf-31	164	40	that	that	SCONJ
gujaf-31	164	41	donation	donation	NOUN
gujaf-31	164	42	can	can	AUX
gujaf-31	164	43	increase	increase	VERB
gujaf-31	164	44	or	or	CCONJ
gujaf-31	164	45	decrease	decrease	VERB
gujaf-31	164	46	by	by	ADP
gujaf-31	164	47	n0.95	n0.95	PROPN
gujaf-31	164	48	.	.	PUNCT
gujaf-31	165	1	the	the	DET
gujaf-31	165	2	highest	high	ADJ
gujaf-31	165	3	donation	donation	NOUN
gujaf-31	165	4	was	be	AUX
gujaf-31	165	5	n8.27	n8.27	PROPN
gujaf-31	165	6	while	while	SCONJ
gujaf-31	165	7	the	the	DET
gujaf-31	165	8	lowest	low	ADJ
gujaf-31	165	9	is	be	AUX
gujaf-31	165	10	n4.54	n4.54	PROPN
gujaf-31	165	11	.	.	PUNCT
gujaf-31	166	1	the	the	DET
gujaf-31	166	2	average	average	ADJ
gujaf-31	166	3	employees	employee	NOUN
gujaf-31	166	4	relation	relation	NOUN
gujaf-31	166	5	cost	cost	NOUN
gujaf-31	166	6	is	be	AUX
gujaf-31	166	7	n8.46	n8.46	PROPN
gujaf-31	166	8	with	with	ADP
gujaf-31	166	9	standard	standard	ADJ
gujaf-31	166	10	deviation	deviation	NOUN
gujaf-31	166	11	of	of	ADP
gujaf-31	166	12	n0.83	n0.83	PROPN
gujaf-31	166	13	which	which	PRON
gujaf-31	166	14	means	mean	VERB
gujaf-31	166	15	that	that	SCONJ
gujaf-31	166	16	this	this	DET
gujaf-31	166	17	variable	variable	NOUN
gujaf-31	166	18	can	can	AUX
gujaf-31	166	19	increase	increase	VERB
gujaf-31	166	20	or	or	CCONJ
gujaf-31	166	21	decrease	decrease	VERB
gujaf-31	166	22	by	by	ADP
gujaf-31	166	23	n0.83	n0.83	PROPN
gujaf-31	166	24	.	.	PUNCT
gujaf-31	167	1	the	the	DET
gujaf-31	167	2	highest	high	ADJ
gujaf-31	167	3	employee	employee	NOUN
gujaf-31	167	4	relation	relation	NOUN
gujaf-31	167	5	cost	cost	NOUN
gujaf-31	167	6	is	be	AUX
gujaf-31	167	7	n9.83	n9.83	PROPN
gujaf-31	167	8	while	while	SCONJ
gujaf-31	167	9	the	the	DET
gujaf-31	167	10	lowest	low	ADJ
gujaf-31	167	11	value	value	NOUN
gujaf-31	167	12	is	be	AUX
gujaf-31	167	13	n7.04	n7.04	PROPN
gujaf-31	167	14	.	.	PUNCT
gujaf-31	168	1	the	the	DET
gujaf-31	168	2	average	average	ADJ
gujaf-31	168	3	firm	firm	ADJ
gujaf-31	168	4	size	size	NOUN
gujaf-31	168	5	is	be	AUX
gujaf-31	168	6	valued	value	VERB
gujaf-31	168	7	at	at	ADP
gujaf-31	168	8	n9.84	n9.84	PROPN
gujaf-31	168	9	with	with	ADP
gujaf-31	168	10	standard	standard	ADJ
gujaf-31	168	11	deviation	deviation	NOUN
gujaf-31	168	12	of	of	ADP
gujaf-31	168	13	n0.61	n0.61	NOUN
gujaf-31	168	14	which	which	PRON
gujaf-31	168	15	means	mean	VERB
gujaf-31	168	16	that	that	SCONJ
gujaf-31	168	17	total	total	ADJ
gujaf-31	168	18	assets	asset	NOUN
gujaf-31	168	19	of	of	ADP
gujaf-31	168	20	the	the	DET
gujaf-31	168	21	firms	firm	NOUN
gujaf-31	168	22	can	can	AUX
gujaf-31	168	23	increase	increase	VERB
gujaf-31	168	24	or	or	CCONJ
gujaf-31	168	25	decrease	decrease	VERB
gujaf-31	168	26	by	by	ADP
gujaf-31	168	27	n0.61	n0.61	PROPN
gujaf-31	168	28	.	.	PUNCT
gujaf-31	169	1	the	the	DET
gujaf-31	169	2	highest	high	ADJ
gujaf-31	169	3	value	value	NOUN
gujaf-31	169	4	of	of	ADP
gujaf-31	169	5	total	total	ADJ
gujaf-31	169	6	assets	asset	NOUN
gujaf-31	169	7	is	be	AUX
gujaf-31	169	8	n12.96	n12.96	NOUN
gujaf-31	169	9	while	while	SCONJ
gujaf-31	169	10	the	the	DET
gujaf-31	169	11	lowest	low	ADJ
gujaf-31	169	12	value	value	NOUN
gujaf-31	169	13	is	be	AUX
gujaf-31	169	14	n8.48	n8.48	PROPN
gujaf-31	169	15	.	.	PROPN
gujaf-31	169	16	table	table	NOUN
gujaf-31	170	1	3	3	NUM
gujaf-31	170	2	:	:	PUNCT
gujaf-31	170	3	model	model	NOUN
gujaf-31	170	4	i	i	PRON
gujaf-31	170	5	:	:	PUNCT
gujaf-31	170	6	regression	regression	NOUN
gujaf-31	170	7	results	result	NOUN
gujaf-31	170	8	variables	variable	NOUN
gujaf-31	170	9	prof	prof	NOUN
gujaf-31	170	10	standardized	standardize	VERB
gujaf-31	170	11	coefficients	coefficient	NOUN
gujaf-31	170	12	t	t	PROPN
gujaf-31	170	13	-	-	PUNCT
gujaf-31	170	14	values	value	NOUN
gujaf-31	170	15	sig	sig	NOUN
gujaf-31	170	16	.	.	PUNCT
gujaf-31	171	1	beta	beta	NOUN
gujaf-31	171	2	(	(	PUNCT
gujaf-31	171	3	constant	constant	ADJ
gujaf-31	171	4	)	)	PUNCT
gujaf-31	171	5	dnt	dnt	PROPN
gujaf-31	171	6	emr	emr	PROPN
gujaf-31	171	7	0.132	0.132	NUM
gujaf-31	171	8	0.261	0.261	NUM
gujaf-31	171	9	.945	.945	NUM
gujaf-31	171	10	1.036	1.036	NUM
gujaf-31	171	11	*	*	NUM
gujaf-31	171	12	2.582	2.582	NUM
gujaf-31	171	13	*	*	SYM
gujaf-31	171	14	0.018	0.018	NUM
gujaf-31	171	15	0.052	0.052	NUM
gujaf-31	171	16	0.013	0.013	NUM
gujaf-31	171	17	adjusted	adjust	VERB
gujaf-31	171	18	r	r	NOUN
gujaf-31	171	19	square	square	NOUN
gujaf-31	171	20	0.245	0.245	NUM
gujaf-31	171	21	f	f	X
gujaf-31	171	22	-	-	PUNCT
gujaf-31	171	23	statistic	statistic	ADJ
gujaf-31	171	24	15.346	15.346	NUM
gujaf-31	171	25	*	*	SYM
gujaf-31	171	26	0.041	0.041	NUM
gujaf-31	171	27	*	*	PUNCT
gujaf-31	171	28	significant	significant	ADJ
gujaf-31	171	29	at	at	ADP
gujaf-31	171	30	5%level	5%level	NUM
gujaf-31	171	31	.	.	PUNCT
gujaf-31	172	1	source	source	NOUN
gujaf-31	172	2	:	:	PUNCT
gujaf-31	172	3	spss	spss	PROPN
gujaf-31	172	4	output	output	NOUN
gujaf-31	172	5	,	,	PUNCT
gujaf-31	172	6	2020	2020	NUM
gujaf-31	172	7	gusau	gusau	ADJ
gujaf-31	172	8	journal	journal	NOUN
gujaf-31	172	9	of	of	ADP
gujaf-31	172	10	accounting	accounting	NOUN
gujaf-31	172	11	and	and	CCONJ
gujaf-31	172	12	finance	finance	NOUN
gujaf-31	172	13	,	,	PUNCT
gujaf-31	172	14	vol	vol	NOUN
gujaf-31	172	15	.	.	PUNCT
gujaf-31	173	1	i	i	PRON
gujaf-31	173	2	,	,	PUNCT
gujaf-31	173	3	issue	issue	NOUN
gujaf-31	173	4	2	2	NUM
gujaf-31	173	5	,	,	PUNCT
gujaf-31	173	6	october	october	PROPN
gujaf-31	173	7	,	,	PUNCT
gujaf-31	173	8	2020	2020	NUM
gujaf-31	173	9	13	13	NUM
gujaf-31	173	10	table	table	NOUN
gujaf-31	173	11	3	3	NUM
gujaf-31	173	12	shows	show	VERB
gujaf-31	173	13	the	the	DET
gujaf-31	173	14	explanatory	explanatory	ADJ
gujaf-31	173	15	power	power	NOUN
gujaf-31	173	16	of	of	ADP
gujaf-31	173	17	model	model	NOUN
gujaf-31	173	18	i	i	PRON
gujaf-31	173	19	,	,	PUNCT
gujaf-31	173	20	the	the	DET
gujaf-31	173	21	adjusted	adjust	VERB
gujaf-31	173	22	r	r	NOUN
gujaf-31	173	23	square	square	NOUN
gujaf-31	173	24	is	be	AUX
gujaf-31	173	25	24.5	24.5	NUM
gujaf-31	173	26	%	%	NOUN
gujaf-31	173	27	.	.	PUNCT
gujaf-31	174	1	it	it	PRON
gujaf-31	174	2	shows	show	VERB
gujaf-31	174	3	that	that	SCONJ
gujaf-31	174	4	donation	donation	NOUN
gujaf-31	174	5	and	and	CCONJ
gujaf-31	174	6	employees	employee	NOUN
gujaf-31	174	7	’	’	PART
gujaf-31	174	8	relation	relation	NOUN
gujaf-31	174	9	is	be	AUX
gujaf-31	174	10	accountable	accountable	ADJ
gujaf-31	174	11	for	for	ADP
gujaf-31	174	12	24.5	24.5	NUM
gujaf-31	174	13	%	%	NOUN
gujaf-31	174	14	variation	variation	NOUN
gujaf-31	174	15	in	in	ADP
gujaf-31	174	16	return	return	NOUN
gujaf-31	174	17	on	on	ADP
gujaf-31	174	18	assetswhile	assetswhile	ADP
gujaf-31	174	19	the	the	DET
gujaf-31	174	20	remaining	remain	VERB
gujaf-31	174	21	75.5	75.5	NUM
gujaf-31	174	22	%	%	NOUN
gujaf-31	174	23	of	of	ADP
gujaf-31	174	24	the	the	DET
gujaf-31	174	25	variation	variation	NOUN
gujaf-31	174	26	in	in	ADP
gujaf-31	174	27	the	the	DET
gujaf-31	174	28	return	return	NOUN
gujaf-31	174	29	on	on	ADP
gujaf-31	174	30	assets	asset	NOUN
gujaf-31	174	31	is	be	AUX
gujaf-31	174	32	explained	explain	VERB
gujaf-31	174	33	by	by	ADP
gujaf-31	174	34	factors	factor	NOUN
gujaf-31	174	35	not	not	PART
gujaf-31	174	36	captured	capture	VERB
gujaf-31	174	37	in	in	ADP
gujaf-31	174	38	the	the	DET
gujaf-31	174	39	model	model	NOUN
gujaf-31	174	40	.	.	PUNCT
gujaf-31	175	1	it	it	PRON
gujaf-31	175	2	further	far	ADV
gujaf-31	175	3	reveals	reveal	VERB
gujaf-31	175	4	that	that	SCONJ
gujaf-31	175	5	an	an	DET
gujaf-31	175	6	increase	increase	NOUN
gujaf-31	175	7	in	in	ADP
gujaf-31	175	8	donation	donation	NOUN
gujaf-31	175	9	and	and	CCONJ
gujaf-31	175	10	employee	employee	NOUN
gujaf-31	175	11	relation	relation	NOUN
gujaf-31	175	12	by	by	ADP
gujaf-31	175	13	one	one	NUM
gujaf-31	175	14	unit	unit	NOUN
gujaf-31	175	15	will	will	AUX
gujaf-31	175	16	significantly	significantly	ADV
gujaf-31	175	17	increase	increase	VERB
gujaf-31	175	18	return	return	NOUN
gujaf-31	175	19	on	on	ADP
gujaf-31	175	20	assets	asset	NOUN
gujaf-31	175	21	by	by	ADP
gujaf-31	175	22	0.13	0.13	NUM
gujaf-31	175	23	units	unit	NOUN
gujaf-31	175	24	and	and	CCONJ
gujaf-31	175	25	0.26	0.26	NUM
gujaf-31	175	26	units	unit	NOUN
gujaf-31	175	27	respectively	respectively	ADV
gujaf-31	175	28	.	.	PUNCT
gujaf-31	176	1	the	the	DET
gujaf-31	176	2	result	result	NOUN
gujaf-31	176	3	shows	show	VERB
gujaf-31	176	4	that	that	SCONJ
gujaf-31	176	5	the	the	DET
gujaf-31	176	6	two	two	NUM
gujaf-31	176	7	independent	independent	ADJ
gujaf-31	176	8	variables	variable	NOUN
gujaf-31	176	9	(	(	PUNCT
gujaf-31	176	10	donation	donation	NOUN
gujaf-31	176	11	and	and	CCONJ
gujaf-31	176	12	employees	employee	NOUN
gujaf-31	176	13	relation	relation	NOUN
gujaf-31	176	14	)	)	PUNCT
gujaf-31	176	15	significantly	significantly	ADV
gujaf-31	176	16	affect	affect	VERB
gujaf-31	176	17	the	the	DET
gujaf-31	176	18	return	return	NOUN
gujaf-31	176	19	on	on	ADP
gujaf-31	176	20	assets	asset	NOUN
gujaf-31	176	21	providing	provide	VERB
gujaf-31	176	22	the	the	DET
gujaf-31	176	23	ground	ground	NOUN
gujaf-31	176	24	to	to	PART
gujaf-31	176	25	proceed	proceed	VERB
gujaf-31	176	26	to	to	PART
gujaf-31	176	27	step	step	VERB
gujaf-31	176	28	2	2	NUM
gujaf-31	176	29	(	(	PUNCT
gujaf-31	176	30	baron	baron	NOUN
gujaf-31	176	31	&	&	CCONJ
gujaf-31	176	32	kenny	kenny	PROPN
gujaf-31	176	33	,	,	PUNCT
gujaf-31	176	34	1986	1986	NUM
gujaf-31	176	35	)	)	PUNCT
gujaf-31	176	36	.	.	PUNCT
gujaf-31	177	1	table	table	NOUN
gujaf-31	177	2	4	4	NUM
gujaf-31	177	3	:	:	PUNCT
gujaf-31	177	4	model	model	PROPN
gujaf-31	177	5	ii	ii	PROPN
gujaf-31	177	6	:	:	PUNCT
gujaf-31	177	7	regression	regression	NOUN
gujaf-31	177	8	results	result	NOUN
gujaf-31	177	9	variables	variable	NOUN
gujaf-31	177	10	fsiz	fsiz	ADV
gujaf-31	177	11	standardized	standardize	VERB
gujaf-31	177	12	coefficients	coefficient	NOUN
gujaf-31	177	13	t	t	PROPN
gujaf-31	177	14	-	-	PUNCT
gujaf-31	177	15	values	value	NOUN
gujaf-31	177	16	sig	sig	NOUN
gujaf-31	177	17	.	.	PUNCT
gujaf-31	178	1	beta	beta	NOUN
gujaf-31	178	2	(	(	PUNCT
gujaf-31	178	3	constant	constant	ADJ
gujaf-31	178	4	)	)	PUNCT
gujaf-31	178	5	dnt	dnt	PROPN
gujaf-31	178	6	emr	emr	PROPN
gujaf-31	178	7	0.637	0.637	NUM
gujaf-31	178	8	0.018	0.018	NUM
gujaf-31	178	9	-.006	-.006	NUM
gujaf-31	178	10	1.182	1.182	NUM
gujaf-31	178	11	*	*	NOUN
gujaf-31	178	12	.315	.315	NUM
gujaf-31	178	13	*	*	PROPN
gujaf-31	178	14	0.206	0.206	NUM
gujaf-31	178	15	0.029	0.029	NUM
gujaf-31	178	16	0.038	0.038	NUM
gujaf-31	178	17	adjusted	adjust	VERB
gujaf-31	178	18	r	r	NOUN
gujaf-31	178	19	square	square	NOUN
gujaf-31	178	20	0.383	0.383	NUM
gujaf-31	178	21	f	f	X
gujaf-31	178	22	-	-	PUNCT
gujaf-31	178	23	statistic	statistic	NOUN
gujaf-31	178	24	35.503	35.503	NUM
gujaf-31	178	25	*	*	SYM
gujaf-31	178	26	0.002	0.002	NUM
gujaf-31	178	27	source	source	NOUN
gujaf-31	178	28	:	:	PUNCT
gujaf-31	178	29	spss	spss	PROPN
gujaf-31	178	30	output	output	NOUN
gujaf-31	178	31	,	,	PUNCT
gujaf-31	178	32	2020	2020	NUM
gujaf-31	178	33	table	table	NOUN
gujaf-31	178	34	4	4	NUM
gujaf-31	178	35	shows	show	VERB
gujaf-31	178	36	that	that	SCONJ
gujaf-31	178	37	model	model	PROPN
gujaf-31	178	38	ii	ii	PROPN
gujaf-31	178	39	has	have	VERB
gujaf-31	178	40	explanatory	explanatory	ADJ
gujaf-31	178	41	power	power	NOUN
gujaf-31	178	42	of38.3	of38.3	ADJ
gujaf-31	178	43	%	%	NOUN
gujaf-31	178	44	meaning	meaning	NOUN
gujaf-31	178	45	that	that	SCONJ
gujaf-31	178	46	donation	donation	NOUN
gujaf-31	178	47	and	and	CCONJ
gujaf-31	178	48	employees	employee	NOUN
gujaf-31	178	49	’	’	PART
gujaf-31	178	50	relation	relation	NOUN
gujaf-31	178	51	is	be	AUX
gujaf-31	178	52	accountable	accountable	ADJ
gujaf-31	178	53	for	for	ADP
gujaf-31	178	54	38.2	38.2	NUM
gujaf-31	178	55	%	%	NOUN
gujaf-31	178	56	variation	variation	NOUN
gujaf-31	178	57	in	in	ADP
gujaf-31	178	58	firm	firm	ADJ
gujaf-31	178	59	size	size	NOUN
gujaf-31	178	60	.	.	PUNCT
gujaf-31	179	1	the	the	DET
gujaf-31	179	2	remaining	remain	VERB
gujaf-31	179	3	61.8	61.8	NUM
gujaf-31	179	4	%	%	NOUN
gujaf-31	179	5	of	of	ADP
gujaf-31	179	6	the	the	DET
gujaf-31	179	7	variation	variation	NOUN
gujaf-31	179	8	in	in	ADP
gujaf-31	179	9	firm	firm	ADJ
gujaf-31	179	10	size	size	NOUN
gujaf-31	179	11	is	be	AUX
gujaf-31	179	12	explained	explain	VERB
gujaf-31	179	13	by	by	ADP
gujaf-31	179	14	factors	factor	NOUN
gujaf-31	179	15	not	not	PART
gujaf-31	179	16	captured	capture	VERB
gujaf-31	179	17	in	in	ADP
gujaf-31	179	18	the	the	DET
gujaf-31	179	19	model	model	NOUN
gujaf-31	179	20	.	.	PUNCT
gujaf-31	180	1	it	it	PRON
gujaf-31	180	2	further	far	ADV
gujaf-31	180	3	reveals	reveal	VERB
gujaf-31	180	4	that	that	SCONJ
gujaf-31	180	5	an	an	DET
gujaf-31	180	6	increase	increase	NOUN
gujaf-31	180	7	in	in	ADP
gujaf-31	180	8	donation	donation	NOUN
gujaf-31	180	9	and	and	CCONJ
gujaf-31	180	10	employee	employee	NOUN
gujaf-31	180	11	relation	relation	NOUN
gujaf-31	180	12	by	by	ADP
gujaf-31	180	13	one	one	NUM
gujaf-31	180	14	unit	unit	NOUN
gujaf-31	180	15	will	will	AUX
gujaf-31	180	16	significantly	significantly	ADV
gujaf-31	180	17	increase	increase	VERB
gujaf-31	180	18	the	the	DET
gujaf-31	180	19	firm	firm	ADJ
gujaf-31	180	20	size	size	NOUN
gujaf-31	180	21	by	by	ADP
gujaf-31	180	22	0.64	0.64	NUM
gujaf-31	180	23	units	unit	NOUN
gujaf-31	180	24	and	and	CCONJ
gujaf-31	180	25	0.02	0.02	NUM
gujaf-31	180	26	units	unit	NOUN
gujaf-31	180	27	respectively	respectively	ADV
gujaf-31	180	28	.	.	PUNCT
gujaf-31	181	1	the	the	DET
gujaf-31	181	2	result	result	NOUN
gujaf-31	181	3	shows	show	VERB
gujaf-31	181	4	significant	significant	ADJ
gujaf-31	181	5	effect	effect	NOUN
gujaf-31	181	6	hence	hence	ADV
gujaf-31	181	7	,	,	PUNCT
gujaf-31	181	8	the	the	DET
gujaf-31	181	9	studyproceeds	studyproceed	NOUN
gujaf-31	181	10	to	to	ADP
gujaf-31	181	11	running	run	VERB
gujaf-31	181	12	regression	regression	NOUN
gujaf-31	181	13	model	model	NOUN
gujaf-31	181	14	iii	iii	PROPN
gujaf-31	181	15	(	(	PUNCT
gujaf-31	181	16	baron	baron	NOUN
gujaf-31	181	17	&	&	CCONJ
gujaf-31	181	18	kenny	kenny	PROPN
gujaf-31	181	19	,	,	PUNCT
gujaf-31	181	20	1986	1986	NUM
gujaf-31	181	21	)	)	PUNCT
gujaf-31	181	22	.	.	PUNCT
gujaf-31	182	1	gusau	gusau	PROPN
gujaf-31	182	2	journal	journal	PROPN
gujaf-31	182	3	of	of	ADP
gujaf-31	182	4	accounting	accounting	NOUN
gujaf-31	182	5	and	and	CCONJ
gujaf-31	182	6	finance	finance	NOUN
gujaf-31	182	7	,	,	PUNCT
gujaf-31	182	8	vol	vol	NOUN
gujaf-31	182	9	.	.	PUNCT
gujaf-31	183	1	i	i	PRON
gujaf-31	183	2	,	,	PUNCT
gujaf-31	183	3	issue	issue	NOUN
gujaf-31	183	4	2	2	NUM
gujaf-31	183	5	,	,	PUNCT
gujaf-31	183	6	october	october	PROPN
gujaf-31	183	7	,	,	PUNCT
gujaf-31	183	8	2020	2020	NUM
gujaf-31	183	9	14	14	NUM
gujaf-31	183	10	table	table	NOUN
gujaf-31	183	11	5	5	NUM
gujaf-31	183	12	:	:	PUNCT
gujaf-31	183	13	model	model	PROPN
gujaf-31	183	14	iii	iii	PROPN
gujaf-31	183	15	:	:	PUNCT
gujaf-31	183	16	regression	regression	NOUN
gujaf-31	183	17	results	result	NOUN
gujaf-31	183	18	variables	variable	NOUN
gujaf-31	183	19	prof	prof	NOUN
gujaf-31	183	20	standardized	standardize	VERB
gujaf-31	183	21	coefficients	coefficient	NOUN
gujaf-31	183	22	t	t	PROPN
gujaf-31	183	23	-	-	PUNCT
gujaf-31	183	24	values	value	NOUN
gujaf-31	183	25	sig	sig	NOUN
gujaf-31	183	26	.	.	PUNCT
gujaf-31	184	1	beta	beta	NOUN
gujaf-31	184	2	(	(	PUNCT
gujaf-31	184	3	constant	constant	ADJ
gujaf-31	184	4	)	)	PUNCT
gujaf-31	184	5	dnt	dnt	PROPN
gujaf-31	184	6	emr	emr	PROPN
gujaf-31	184	7	fsiz	fsiz	PROPN
gujaf-31	184	8	0.261	0.261	NUM
gujaf-31	184	9	0.362	0.362	NUM
gujaf-31	184	10	0.411	0.411	NUM
gujaf-31	184	11	-6.628	-6.628	PUNCT
gujaf-31	185	1	3.112	3.112	NUM
gujaf-31	185	2	*	*	SYM
gujaf-31	185	3	3.687	3.687	NUM
gujaf-31	185	4	*	*	NUM
gujaf-31	185	5	4.604	4.604	NUM
gujaf-31	185	6	*	*	PUNCT
gujaf-31	185	7	0.000	0.000	NUM
gujaf-31	185	8	0.003	0.003	NUM
gujaf-31	185	9	0.001	0.001	NUM
gujaf-31	185	10	0.000	0.000	NUM
gujaf-31	185	11	adjusted	adjust	VERB
gujaf-31	185	12	r	r	NOUN
gujaf-31	185	13	square	square	NOUN
gujaf-31	185	14	0.596	0.596	NUM
gujaf-31	185	15	f	f	NOUN
gujaf-31	185	16	-	-	PUNCT
gujaf-31	185	17	statistic	statistic	NOUN
gujaf-31	185	18	48.341	48.341	NUM
gujaf-31	185	19	*	*	SYM
gujaf-31	185	20	0.000	0.000	NUM
gujaf-31	185	21	source	source	NOUN
gujaf-31	185	22	:	:	PUNCT
gujaf-31	185	23	spss	spss	PROPN
gujaf-31	185	24	output	output	NOUN
gujaf-31	185	25	,	,	PUNCT
gujaf-31	185	26	2020	2020	NUM
gujaf-31	185	27	table	table	NOUN
gujaf-31	185	28	5	5	NUM
gujaf-31	185	29	shows	show	VERB
gujaf-31	185	30	the	the	DET
gujaf-31	185	31	explanatory	explanatory	ADJ
gujaf-31	185	32	power	power	NOUN
gujaf-31	185	33	of	of	ADP
gujaf-31	185	34	the	the	DET
gujaf-31	185	35	regression	regression	NOUN
gujaf-31	185	36	model	model	PROPN
gujaf-31	185	37	iii	iii	PROPN
gujaf-31	185	38	,	,	PUNCT
gujaf-31	185	39	the	the	DET
gujaf-31	185	40	adjusted	adjust	VERB
gujaf-31	185	41	r	r	NOUN
gujaf-31	185	42	square	square	NOUN
gujaf-31	185	43	is	be	AUX
gujaf-31	185	44	59.6	59.6	NUM
gujaf-31	185	45	%	%	NOUN
gujaf-31	185	46	.	.	PUNCT
gujaf-31	186	1	it	it	PRON
gujaf-31	186	2	shows	show	VERB
gujaf-31	186	3	that	that	SCONJ
gujaf-31	186	4	with	with	ADP
gujaf-31	186	5	the	the	DET
gujaf-31	186	6	mediating	mediate	VERB
gujaf-31	186	7	effect	effect	NOUN
gujaf-31	186	8	of	of	ADP
gujaf-31	186	9	firm	firm	ADJ
gujaf-31	186	10	size	size	NOUN
gujaf-31	186	11	on	on	ADP
gujaf-31	186	12	donation	donation	NOUN
gujaf-31	186	13	and	and	CCONJ
gujaf-31	186	14	employees	employee	NOUN
gujaf-31	186	15	’	'	PUNCT
gujaf-31	186	16	relation	relation	NOUN
gujaf-31	186	17	is	be	AUX
gujaf-31	186	18	accountable	accountable	ADJ
gujaf-31	186	19	for	for	ADP
gujaf-31	186	20	59.6	59.6	NUM
gujaf-31	186	21	%	%	NOUN
gujaf-31	186	22	variation	variation	NOUN
gujaf-31	186	23	in	in	ADP
gujaf-31	186	24	profitability	profitability	NOUN
gujaf-31	186	25	(	(	PUNCT
gujaf-31	186	26	roa	roa	NOUN
gujaf-31	186	27	)	)	PUNCT
gujaf-31	186	28	indicating	indicate	VERB
gujaf-31	186	29	that	that	SCONJ
gujaf-31	186	30	csr	csr	NOUN
gujaf-31	186	31	is	be	AUX
gujaf-31	186	32	important	important	ADJ
gujaf-31	186	33	in	in	ADP
gujaf-31	186	34	achieving	achieve	VERB
gujaf-31	186	35	effective	effective	ADJ
gujaf-31	186	36	financial	financial	ADJ
gujaf-31	186	37	performance	performance	NOUN
gujaf-31	186	38	of	of	ADP
gujaf-31	186	39	corporate	corporate	ADJ
gujaf-31	186	40	organizations	organization	NOUN
gujaf-31	186	41	in	in	ADP
gujaf-31	186	42	nigeria	nigeria	PROPN
gujaf-31	186	43	while	while	SCONJ
gujaf-31	186	44	the	the	DET
gujaf-31	186	45	remaining	remain	VERB
gujaf-31	186	46	40.4	40.4	NUM
gujaf-31	186	47	%	%	NOUN
gujaf-31	186	48	of	of	ADP
gujaf-31	186	49	the	the	DET
gujaf-31	186	50	variation	variation	NOUN
gujaf-31	186	51	in	in	ADP
gujaf-31	186	52	the	the	DET
gujaf-31	186	53	roa	roa	NOUN
gujaf-31	186	54	is	be	AUX
gujaf-31	186	55	explained	explain	VERB
gujaf-31	186	56	by	by	ADP
gujaf-31	186	57	factors	factor	NOUN
gujaf-31	186	58	not	not	PART
gujaf-31	186	59	captured	capture	VERB
gujaf-31	186	60	in	in	ADP
gujaf-31	186	61	the	the	DET
gujaf-31	186	62	model	model	NOUN
gujaf-31	186	63	.	.	PUNCT
gujaf-31	187	1	the	the	DET
gujaf-31	187	2	f	f	PROPN
gujaf-31	187	3	-	-	PUNCT
gujaf-31	187	4	statistics	statistic	NOUN
gujaf-31	187	5	which	which	PRON
gujaf-31	187	6	measures	measure	VERB
gujaf-31	187	7	the	the	DET
gujaf-31	187	8	reliability	reliability	NOUN
gujaf-31	187	9	of	of	ADP
gujaf-31	187	10	the	the	DET
gujaf-31	187	11	model	model	NOUN
gujaf-31	187	12	is	be	AUX
gujaf-31	187	13	significant	significant	ADJ
gujaf-31	187	14	at	at	ADP
gujaf-31	187	15	5	5	NUM
gujaf-31	187	16	%	%	NOUN
gujaf-31	187	17	suggesting	suggest	VERB
gujaf-31	187	18	that	that	SCONJ
gujaf-31	187	19	the	the	DET
gujaf-31	187	20	model	model	NOUN
gujaf-31	187	21	is	be	AUX
gujaf-31	187	22	a	a	DET
gujaf-31	187	23	reliable	reliable	ADJ
gujaf-31	187	24	predictor	predictor	NOUN
gujaf-31	187	25	of	of	ADP
gujaf-31	187	26	the	the	DET
gujaf-31	187	27	relationship	relationship	NOUN
gujaf-31	187	28	betweencsr	betweencsr	NOUN
gujaf-31	187	29	and	and	CCONJ
gujaf-31	187	30	profitability.table	profitability.table	ADJ
gujaf-31	187	31	5further	5further	NUM
gujaf-31	187	32	reveals	reveal	VERB
gujaf-31	187	33	that	that	SCONJ
gujaf-31	187	34	dnt	dnt	PROPN
gujaf-31	187	35	and	and	CCONJ
gujaf-31	187	36	emr	emr	PROPN
gujaf-31	187	37	have	have	VERB
gujaf-31	187	38	positive	positive	ADJ
gujaf-31	187	39	coefficients	coefficient	NOUN
gujaf-31	187	40	for	for	ADP
gujaf-31	187	41	profitability	profitability	NOUN
gujaf-31	187	42	and	and	CCONJ
gujaf-31	187	43	shows	show	VERB
gujaf-31	187	44	that	that	SCONJ
gujaf-31	187	45	an	an	DET
gujaf-31	187	46	increase	increase	NOUN
gujaf-31	187	47	in	in	ADP
gujaf-31	187	48	donation	donation	NOUN
gujaf-31	187	49	and	and	CCONJ
gujaf-31	187	50	employees	employee	NOUN
gujaf-31	187	51	relation	relation	NOUN
gujaf-31	187	52	by	by	ADP
gujaf-31	187	53	one	one	NUM
gujaf-31	187	54	unit	unit	NOUN
gujaf-31	187	55	will	will	AUX
gujaf-31	187	56	significantly	significantly	ADV
gujaf-31	187	57	increase	increase	VERB
gujaf-31	187	58	return	return	NOUN
gujaf-31	187	59	on	on	ADP
gujaf-31	187	60	assets	asset	NOUN
gujaf-31	187	61	by	by	ADP
gujaf-31	187	62	0.26	0.26	NUM
gujaf-31	187	63	units	unit	NOUN
gujaf-31	187	64	and	and	CCONJ
gujaf-31	187	65	by	by	ADP
gujaf-31	187	66	0.36	0.36	NUM
gujaf-31	187	67	units	unit	NOUN
gujaf-31	187	68	respectively	respectively	ADV
gujaf-31	187	69	.	.	PUNCT
gujaf-31	188	1	similarly	similarly	ADV
gujaf-31	188	2	,	,	PUNCT
gujaf-31	188	3	a	a	DET
gujaf-31	188	4	unit	unit	NOUN
gujaf-31	188	5	change	change	NOUN
gujaf-31	188	6	in	in	ADP
gujaf-31	188	7	firm	firm	ADJ
gujaf-31	188	8	size	size	NOUN
gujaf-31	188	9	will	will	AUX
gujaf-31	188	10	significantly	significantly	ADV
gujaf-31	188	11	increase	increase	VERB
gujaf-31	188	12	prof	prof	NOUN
gujaf-31	188	13	(	(	PUNCT
gujaf-31	188	14	measured	measure	VERB
gujaf-31	188	15	by	by	ADP
gujaf-31	188	16	roa	roa	PROPN
gujaf-31	188	17	)	)	PUNCT
gujaf-31	188	18	by	by	ADP
gujaf-31	188	19	0.41	0.41	NUM
gujaf-31	188	20	units	unit	NOUN
gujaf-31	188	21	.	.	PUNCT
gujaf-31	189	1	the	the	DET
gujaf-31	189	2	result	result	NOUN
gujaf-31	189	3	shows	show	VERB
gujaf-31	189	4	that	that	SCONJ
gujaf-31	189	5	the	the	DET
gujaf-31	189	6	independent	independent	ADJ
gujaf-31	189	7	variables	variable	NOUN
gujaf-31	189	8	(	(	PUNCT
gujaf-31	189	9	donation	donation	NOUN
gujaf-31	189	10	and	and	CCONJ
gujaf-31	189	11	employees	employee	NOUN
gujaf-31	189	12	relation	relation	NOUN
gujaf-31	189	13	)	)	PUNCT
gujaf-31	189	14	significantly	significantly	ADV
gujaf-31	189	15	affect	affect	VERB
gujaf-31	189	16	the	the	DET
gujaf-31	189	17	return	return	NOUN
gujaf-31	189	18	on	on	ADP
gujaf-31	189	19	assets	asset	NOUN
gujaf-31	189	20	of	of	ADP
gujaf-31	189	21	non	non	ADJ
gujaf-31	189	22	-	-	ADJ
gujaf-31	189	23	financial	financial	ADJ
gujaf-31	189	24	firms	firm	NOUN
gujaf-31	189	25	in	in	ADP
gujaf-31	189	26	nigeria	nigeria	PROPN
gujaf-31	189	27	while	while	SCONJ
gujaf-31	189	28	,	,	PUNCT
gujaf-31	189	29	the	the	DET
gujaf-31	189	30	mediator	mediator	NOUN
gujaf-31	189	31	variable	variable	NOUN
gujaf-31	189	32	,	,	PUNCT
gujaf-31	189	33	firm	firm	ADJ
gujaf-31	189	34	size	size	NOUN
gujaf-31	189	35	is	be	AUX
gujaf-31	189	36	an	an	DET
gujaf-31	189	37	important	important	ADJ
gujaf-31	189	38	characteristic	characteristic	NOUN
gujaf-31	189	39	to	to	PART
gujaf-31	189	40	take	take	VERB
gujaf-31	189	41	into	into	ADP
gujaf-31	189	42	account	account	NOUN
gujaf-31	189	43	.	.	PUNCT
gujaf-31	190	1	clearly	clearly	ADV
gujaf-31	190	2	,	,	PUNCT
gujaf-31	190	3	larger	large	ADJ
gujaf-31	190	4	firms	firm	NOUN
gujaf-31	190	5	have	have	VERB
gujaf-31	190	6	a	a	DET
gujaf-31	190	7	better	well	ADJ
gujaf-31	190	8	operational	operational	ADJ
gujaf-31	190	9	impact	impact	NOUN
gujaf-31	190	10	,	,	PUNCT
gujaf-31	190	11	greater	great	ADJ
gujaf-31	190	12	visibility	visibility	NOUN
gujaf-31	190	13	,	,	PUNCT
gujaf-31	190	14	and	and	CCONJ
gujaf-31	190	15	resources	resource	NOUN
gujaf-31	190	16	to	to	PART
gujaf-31	190	17	spend	spend	VERB
gujaf-31	190	18	more	more	ADJ
gujaf-31	190	19	on	on	ADP
gujaf-31	190	20	csr	csr	NOUN
gujaf-31	190	21	to	to	PART
gujaf-31	190	22	get	get	VERB
gujaf-31	190	23	a	a	DET
gujaf-31	190	24	socially	socially	ADV
gujaf-31	190	25	responsible	responsible	ADJ
gujaf-31	190	26	rating	rating	NOUN
gujaf-31	190	27	.	.	PUNCT
gujaf-31	191	1	hypotheses	hypothesis	NOUN
gujaf-31	191	2	testing	test	VERB
gujaf-31	191	3	:	:	PUNCT
gujaf-31	191	4	the	the	DET
gujaf-31	191	5	results	result	NOUN
gujaf-31	191	6	of	of	ADP
gujaf-31	191	7	the	the	DET
gujaf-31	191	8	regression	regression	NOUN
gujaf-31	191	9	model	model	NOUN
gujaf-31	191	10	iii	iii	PROPN
gujaf-31	191	11	for	for	ADP
gujaf-31	191	12	firm	firm	ADJ
gujaf-31	191	13	size	size	NOUN
gujaf-31	191	14	,	,	PUNCT
gujaf-31	191	15	csr	csr	NOUN
gujaf-31	191	16	and	and	CCONJ
gujaf-31	191	17	profitability	profitability	NOUN
gujaf-31	191	18	were	be	AUX
gujaf-31	191	19	reported	report	VERB
gujaf-31	191	20	in	in	ADP
gujaf-31	191	21	table	table	NOUN
gujaf-31	191	22	5	5	NUM
gujaf-31	191	23	.	.	PUNCT
gujaf-31	192	1	coefficient	coefficient	NOUN
gujaf-31	192	2	of	of	ADP
gujaf-31	192	3	philanthropic	philanthropic	NOUN
gujaf-31	192	4	donation	donation	NOUN
gujaf-31	192	5	(	(	PUNCT
gujaf-31	192	6	dnt	dnt	PROPN
gujaf-31	192	7	)	)	PUNCT
gujaf-31	192	8	is	be	AUX
gujaf-31	192	9	statistically	statistically	ADV
gujaf-31	192	10	significant	significant	ADJ
gujaf-31	192	11	at	at	ADP
gujaf-31	192	12	5	5	NUM
gujaf-31	192	13	%	%	NOUN
gujaf-31	192	14	degree	degree	NOUN
gujaf-31	192	15	of	of	ADP
gujaf-31	192	16	significance	significance	NOUN
gujaf-31	192	17	,	,	PUNCT
gujaf-31	192	18	and	and	CCONJ
gujaf-31	192	19	positive	positive	ADJ
gujaf-31	192	20	(	(	PUNCT
gujaf-31	192	21	β	β	X
gujaf-31	192	22	=	=	SYM
gujaf-31	192	23	0.261	0.261	NUM
gujaf-31	192	24	,	,	PUNCT
gujaf-31	192	25	t	t	NOUN
gujaf-31	192	26	=	=	SYM
gujaf-31	192	27	3.112	3.112	NUM
gujaf-31	192	28	,	,	PUNCT
gujaf-31	192	29	p<0.05	p<0.05	NOUN
gujaf-31	192	30	)	)	PUNCT
gujaf-31	192	31	meaning	mean	VERB
gujaf-31	192	32	corporate	corporate	ADJ
gujaf-31	192	33	success	success	NOUN
gujaf-31	192	34	and	and	CCONJ
gujaf-31	192	35	social	social	ADJ
gujaf-31	192	36	welfare	welfare	NOUN
gujaf-31	192	37	are	be	AUX
gujaf-31	192	38	interdependent	interdependent	ADJ
gujaf-31	192	39	.	.	PUNCT
gujaf-31	193	1	in	in	ADP
gujaf-31	193	2	terms	term	NOUN
gujaf-31	193	3	of	of	ADP
gujaf-31	193	4	employee	employee	NOUN
gujaf-31	193	5	’s	’s	PART
gujaf-31	193	6	relations	relation	NOUN
gujaf-31	193	7	(	(	PUNCT
gujaf-31	193	8	emr	emr	PROPN
gujaf-31	193	9	)	)	PUNCT
gujaf-31	193	10	,	,	PUNCT
gujaf-31	193	11	the	the	DET
gujaf-31	193	12	coefficient	coefficient	NOUN
gujaf-31	193	13	is	be	AUX
gujaf-31	193	14	gusau	gusau	ADJ
gujaf-31	193	15	journal	journal	NOUN
gujaf-31	193	16	of	of	ADP
gujaf-31	193	17	accounting	accounting	NOUN
gujaf-31	193	18	and	and	CCONJ
gujaf-31	193	19	finance	finance	NOUN
gujaf-31	193	20	,	,	PUNCT
gujaf-31	193	21	vol	vol	NOUN
gujaf-31	193	22	.	.	PUNCT
gujaf-31	194	1	i	i	PRON
gujaf-31	194	2	,	,	PUNCT
gujaf-31	194	3	issue	issue	NOUN
gujaf-31	194	4	2	2	NUM
gujaf-31	194	5	,	,	PUNCT
gujaf-31	194	6	october	october	PROPN
gujaf-31	194	7	,	,	PUNCT
gujaf-31	194	8	2020	2020	NUM
gujaf-31	194	9	15	15	NUM
gujaf-31	194	10	positive	positive	ADJ
gujaf-31	194	11	and	and	CCONJ
gujaf-31	194	12	significant	significant	ADJ
gujaf-31	194	13	(	(	PUNCT
gujaf-31	194	14	i.e.	i.e.	X
gujaf-31	194	15	β	β	X
gujaf-31	194	16	=	=	SYM
gujaf-31	194	17	0.362	0.362	NUM
gujaf-31	194	18	,	,	PUNCT
gujaf-31	194	19	t	t	X
gujaf-31	194	20	=	=	SYM
gujaf-31	194	21	3.687	3.687	NUM
gujaf-31	194	22	,	,	PUNCT
gujaf-31	194	23	p<0.05	p<0.05	NOUN
gujaf-31	194	24	)	)	PUNCT
gujaf-31	194	25	;	;	PUNCT
gujaf-31	194	26	meaning	mean	VERB
gujaf-31	194	27	increased	increase	VERB
gujaf-31	194	28	employee	employee	NOUN
gujaf-31	194	29	engagement	engagement	NOUN
gujaf-31	194	30	leads	lead	VERB
gujaf-31	194	31	to	to	ADP
gujaf-31	194	32	more	more	ADJ
gujaf-31	194	33	loyalty	loyalty	NOUN
gujaf-31	194	34	,	,	PUNCT
gujaf-31	194	35	improved	improved	ADJ
gujaf-31	194	36	recruitment	recruitment	NOUN
gujaf-31	194	37	,	,	PUNCT
gujaf-31	194	38	increased	increase	VERB
gujaf-31	194	39	retention	retention	NOUN
gujaf-31	194	40	,	,	PUNCT
gujaf-31	194	41	higher	high	ADJ
gujaf-31	194	42	productivity	productivity	NOUN
gujaf-31	194	43	and	and	CCONJ
gujaf-31	194	44	profitability	profitability	NOUN
gujaf-31	194	45	.	.	PUNCT
gujaf-31	195	1	this	this	DET
gujaf-31	195	2	result	result	VERB
gujaf-31	195	3	consistent	consistent	ADJ
gujaf-31	195	4	with	with	ADP
gujaf-31	195	5	a	a	DET
gujaf-31	195	6	priori	priori	ADJ
gujaf-31	195	7	expectation	expectation	NOUN
gujaf-31	195	8	,	,	PUNCT
gujaf-31	195	9	confirms	confirm	VERB
gujaf-31	195	10	previous	previous	ADJ
gujaf-31	195	11	empirical	empirical	ADJ
gujaf-31	195	12	evidence	evidence	NOUN
gujaf-31	195	13	that	that	SCONJ
gujaf-31	195	14	csr	csr	NOUN
gujaf-31	195	15	towards	towards	ADP
gujaf-31	195	16	primary	primary	ADJ
gujaf-31	195	17	stakeholder	stakeholder	NOUN
gujaf-31	195	18	’s	’s	PART
gujaf-31	195	19	influences	influence	NOUN
gujaf-31	195	20	profitability	profitability	NOUN
gujaf-31	195	21	.	.	PUNCT
gujaf-31	196	1	these	these	DET
gujaf-31	196	2	results	result	NOUN
gujaf-31	196	3	reinforce	reinforce	VERB
gujaf-31	196	4	the	the	DET
gujaf-31	196	5	accumulating	accumulate	VERB
gujaf-31	196	6	body	body	NOUN
gujaf-31	196	7	of	of	ADP
gujaf-31	196	8	empirical	empirical	ADJ
gujaf-31	196	9	support	support	NOUN
gujaf-31	196	10	for	for	ADP
gujaf-31	196	11	the	the	DET
gujaf-31	196	12	positive	positive	ADJ
gujaf-31	196	13	effect	effect	NOUN
gujaf-31	196	14	of	of	ADP
gujaf-31	196	15	csr	csr	X
gujaf-31	196	16	on	on	ADP
gujaf-31	196	17	profitability	profitability	NOUN
gujaf-31	196	18	(	(	PUNCT
gujaf-31	196	19	tsoutsoura	tsoutsoura	NOUN
gujaf-31	196	20	,	,	PUNCT
gujaf-31	196	21	2004	2004	NUM
gujaf-31	196	22	;	;	PUNCT
gujaf-31	196	23	olawale	olawale	NOUN
gujaf-31	196	24	,	,	PUNCT
gujaf-31	196	25	2010	2010	NUM
gujaf-31	196	26	;	;	PUNCT
gujaf-31	196	27	adeyanju	adeyanju	PROPN
gujaf-31	196	28	,	,	PUNCT
gujaf-31	196	29	2012	2012	NUM
gujaf-31	196	30	;	;	PUNCT
gujaf-31	196	31	servaes	servaes	PROPN
gujaf-31	196	32	&	&	CCONJ
gujaf-31	196	33	tamayo	tamayo	PROPN
gujaf-31	196	34	,	,	PUNCT
gujaf-31	196	35	2013	2013	NUM
gujaf-31	196	36	;	;	PUNCT
gujaf-31	196	37	astukwei	astukwei	PROPN
gujaf-31	196	38	et	et	PROPN
gujaf-31	196	39	al	al	PROPN
gujaf-31	196	40	.	.	PROPN
gujaf-31	196	41	,	,	PUNCT
gujaf-31	196	42	2016	2016	NUM
gujaf-31	196	43	;	;	PUNCT
gujaf-31	196	44	hategan	hategan	PROPN
gujaf-31	196	45	et	et	PROPN
gujaf-31	196	46	al	al	PROPN
gujaf-31	196	47	.	.	PROPN
gujaf-31	196	48	,	,	PUNCT
gujaf-31	196	49	2018	2018	NUM
gujaf-31	196	50	)	)	PUNCT
gujaf-31	196	51	.	.	PUNCT
gujaf-31	197	1	regarding	regard	VERB
gujaf-31	197	2	firm	firm	ADJ
gujaf-31	197	3	size	size	NOUN
gujaf-31	197	4	(	(	PUNCT
gujaf-31	197	5	fsiz	fsiz	PROPN
gujaf-31	197	6	)	)	PUNCT
gujaf-31	197	7	,	,	PUNCT
gujaf-31	197	8	the	the	DET
gujaf-31	197	9	coefficient	coefficient	NOUN
gujaf-31	197	10	is	be	AUX
gujaf-31	197	11	positively	positively	ADV
gujaf-31	197	12	significant	significant	ADJ
gujaf-31	197	13	(	(	PUNCT
gujaf-31	197	14	β	β	X
gujaf-31	197	15	=	=	SYM
gujaf-31	197	16	0.411	0.411	NUM
gujaf-31	197	17	,	,	PUNCT
gujaf-31	197	18	t	t	NOUN
gujaf-31	197	19	=	=	SYM
gujaf-31	197	20	4.604	4.604	NUM
gujaf-31	197	21	,	,	PUNCT
gujaf-31	197	22	p<0.05	p<0.05	NOUN
gujaf-31	197	23	)	)	PUNCT
gujaf-31	197	24	;	;	PUNCT
gujaf-31	197	25	confirming	confirm	VERB
gujaf-31	197	26	that	that	SCONJ
gujaf-31	197	27	larger	large	ADJ
gujaf-31	197	28	firms	firm	NOUN
gujaf-31	197	29	investing	invest	VERB
gujaf-31	197	30	csr	csr	NOUN
gujaf-31	197	31	activities	activity	NOUN
gujaf-31	197	32	more	more	ADV
gujaf-31	197	33	often	often	ADV
gujaf-31	197	34	than	than	ADP
gujaf-31	197	35	smaller	small	ADJ
gujaf-31	197	36	counterparts	counterpart	NOUN
gujaf-31	197	37	.	.	PUNCT
gujaf-31	198	1	on	on	ADP
gujaf-31	198	2	the	the	DET
gujaf-31	198	3	whole	whole	NOUN
gujaf-31	198	4	,	,	PUNCT
gujaf-31	198	5	the	the	DET
gujaf-31	198	6	findings	finding	NOUN
gujaf-31	198	7	did	do	AUX
gujaf-31	198	8	not	not	PART
gujaf-31	198	9	support	support	VERB
gujaf-31	198	10	our	our	PRON
gujaf-31	198	11	hypotheses	hypothesis	NOUN
gujaf-31	198	12	and	and	CCONJ
gujaf-31	198	13	goes	go	VERB
gujaf-31	198	14	to	to	PART
gujaf-31	198	15	confirm	confirm	VERB
gujaf-31	198	16	that	that	SCONJ
gujaf-31	198	17	csr	csr	NOUN
gujaf-31	198	18	enhances	enhance	VERB
gujaf-31	198	19	profitability	profitability	NOUN
gujaf-31	198	20	of	of	ADP
gujaf-31	198	21	the	the	DET
gujaf-31	198	22	sampled	sample	VERB
gujaf-31	198	23	firms	firm	NOUN
gujaf-31	198	24	relative	relative	ADJ
gujaf-31	198	25	to	to	ADP
gujaf-31	198	26	their	their	PRON
gujaf-31	198	27	sizes	size	NOUN
gujaf-31	198	28	.	.	PUNCT
gujaf-31	199	1	the	the	DET
gujaf-31	199	2	findings	finding	NOUN
gujaf-31	199	3	showed	show	VERB
gujaf-31	199	4	that	that	SCONJ
gujaf-31	199	5	csr	csr	NOUN
gujaf-31	199	6	expenditure	expenditure	NOUN
gujaf-31	199	7	in	in	ADP
gujaf-31	199	8	the	the	DET
gujaf-31	199	9	long	long	ADJ
gujaf-31	199	10	run	run	NOUN
gujaf-31	199	11	provides	provide	VERB
gujaf-31	199	12	better	well	ADJ
gujaf-31	199	13	returns	return	NOUN
gujaf-31	199	14	on	on	ADP
gujaf-31	199	15	the	the	DET
gujaf-31	199	16	next	next	ADJ
gujaf-31	199	17	marginal	marginal	ADJ
gujaf-31	199	18	naira	naira	NOUN
gujaf-31	199	19	,	,	PUNCT
gujaf-31	199	20	thus	thus	ADV
gujaf-31	199	21	every	every	DET
gujaf-31	199	22	non	non	ADJ
gujaf-31	199	23	-	-	ADJ
gujaf-31	199	24	financial	financial	ADJ
gujaf-31	199	25	firms	firm	NOUN
gujaf-31	199	26	in	in	ADP
gujaf-31	199	27	nigeria	nigeria	PROPN
gujaf-31	199	28	regardless	regardless	ADV
gujaf-31	199	29	of	of	ADP
gujaf-31	199	30	size	size	NOUN
gujaf-31	199	31	should	should	AUX
gujaf-31	199	32	integrate	integrate	VERB
gujaf-31	199	33	csr	csr	NOUN
gujaf-31	199	34	into	into	ADP
gujaf-31	199	35	their	their	PRON
gujaf-31	199	36	spending	spending	NOUN
gujaf-31	199	37	culture	culture	NOUN
gujaf-31	199	38	.	.	PUNCT
gujaf-31	200	1	5	5	X
gujaf-31	200	2	.	.	X
gujaf-31	200	3	conclusion	conclusion	NOUN
gujaf-31	200	4	and	and	CCONJ
gujaf-31	200	5	recommendations	recommendation	NOUN
gujaf-31	200	6	there	there	PRON
gujaf-31	200	7	has	have	AUX
gujaf-31	200	8	been	be	AUX
gujaf-31	200	9	an	an	DET
gujaf-31	200	10	extensive	extensive	ADJ
gujaf-31	200	11	debate	debate	NOUN
gujaf-31	200	12	concerning	concern	VERB
gujaf-31	200	13	the	the	DET
gujaf-31	200	14	legitimacy	legitimacy	NOUN
gujaf-31	200	15	and	and	CCONJ
gujaf-31	200	16	value	value	NOUN
gujaf-31	200	17	of	of	ADP
gujaf-31	200	18	being	be	AUX
gujaf-31	200	19	a	a	DET
gujaf-31	200	20	socially	socially	ADV
gujaf-31	200	21	responsible	responsible	ADJ
gujaf-31	200	22	business	business	NOUN
gujaf-31	200	23	.	.	PUNCT
gujaf-31	201	1	there	there	PRON
gujaf-31	201	2	are	be	VERB
gujaf-31	201	3	different	different	ADJ
gujaf-31	201	4	views	view	NOUN
gujaf-31	201	5	of	of	ADP
gujaf-31	201	6	the	the	DET
gujaf-31	201	7	role	role	NOUN
gujaf-31	201	8	of	of	ADP
gujaf-31	201	9	a	a	DET
gujaf-31	201	10	firm	firm	NOUN
gujaf-31	201	11	in	in	ADP
gujaf-31	201	12	society	society	NOUN
gujaf-31	201	13	and	and	CCONJ
gujaf-31	201	14	disagreement	disagreement	NOUN
gujaf-31	201	15	as	as	ADP
gujaf-31	201	16	to	to	ADP
gujaf-31	201	17	whether	whether	SCONJ
gujaf-31	201	18	wealth	wealth	NOUN
gujaf-31	201	19	maximization	maximization	NOUN
gujaf-31	201	20	should	should	AUX
gujaf-31	201	21	be	be	AUX
gujaf-31	201	22	the	the	DET
gujaf-31	201	23	sole	sole	ADJ
gujaf-31	201	24	goal	goal	NOUN
gujaf-31	201	25	of	of	ADP
gujaf-31	201	26	a	a	DET
gujaf-31	201	27	corporation	corporation	NOUN
gujaf-31	201	28	.	.	PUNCT
gujaf-31	202	1	most	most	ADJ
gujaf-31	202	2	people	people	NOUN
gujaf-31	202	3	identify	identify	VERB
gujaf-31	202	4	certain	certain	ADJ
gujaf-31	202	5	benefits	benefit	NOUN
gujaf-31	202	6	for	for	ADP
gujaf-31	202	7	a	a	DET
gujaf-31	202	8	business	business	NOUN
gujaf-31	202	9	being	be	AUX
gujaf-31	202	10	socially	socially	ADV
gujaf-31	202	11	responsible	responsible	ADJ
gujaf-31	202	12	,	,	PUNCT
gujaf-31	202	13	but	but	CCONJ
gujaf-31	202	14	most	most	ADJ
gujaf-31	202	15	of	of	ADP
gujaf-31	202	16	these	these	DET
gujaf-31	202	17	benefits	benefit	NOUN
gujaf-31	202	18	are	be	AUX
gujaf-31	202	19	still	still	ADV
gujaf-31	202	20	hard	hard	ADJ
gujaf-31	202	21	to	to	PART
gujaf-31	202	22	quantify	quantify	VERB
gujaf-31	202	23	and	and	CCONJ
gujaf-31	202	24	measure	measure	VERB
gujaf-31	202	25	.	.	PUNCT
gujaf-31	203	1	this	this	DET
gujaf-31	203	2	study	study	NOUN
gujaf-31	203	3	addresses	address	VERB
gujaf-31	203	4	the	the	DET
gujaf-31	203	5	question	question	NOUN
gujaf-31	203	6	of	of	ADP
gujaf-31	203	7	whether	whether	SCONJ
gujaf-31	203	8	csr	csr	NOUN
gujaf-31	203	9	is	be	AUX
gujaf-31	203	10	linked	link	VERB
gujaf-31	203	11	to	to	ADP
gujaf-31	203	12	profitability	profitability	NOUN
gujaf-31	203	13	and	and	CCONJ
gujaf-31	203	14	if	if	SCONJ
gujaf-31	203	15	so	so	ADV
gujaf-31	203	16	,	,	PUNCT
gujaf-31	203	17	whether	whether	SCONJ
gujaf-31	203	18	firm	firm	ADJ
gujaf-31	203	19	size	size	NOUN
gujaf-31	203	20	has	have	VERB
gujaf-31	203	21	effect	effect	NOUN
gujaf-31	203	22	on	on	ADP
gujaf-31	203	23	such	such	ADJ
gujaf-31	203	24	relationship	relationship	NOUN
gujaf-31	203	25	.	.	PUNCT
gujaf-31	204	1	the	the	DET
gujaf-31	204	2	study	study	NOUN
gujaf-31	204	3	concludes	conclude	VERB
gujaf-31	204	4	that	that	SCONJ
gujaf-31	204	5	csr	csr	NOUN
gujaf-31	204	6	activities	activity	NOUN
gujaf-31	204	7	are	be	AUX
gujaf-31	204	8	significantly	significantly	ADV
gujaf-31	204	9	related	relate	VERB
gujaf-31	204	10	to	to	ADP
gujaf-31	204	11	profitability	profitability	NOUN
gujaf-31	204	12	of	of	ADP
gujaf-31	204	13	quoted	quote	VERB
gujaf-31	204	14	non	non	ADJ
gujaf-31	204	15	-	-	ADJ
gujaf-31	204	16	financial	financial	ADJ
gujaf-31	204	17	firms	firm	NOUN
gujaf-31	204	18	in	in	ADP
gujaf-31	204	19	nigeria	nigeria	PROPN
gujaf-31	204	20	even	even	ADV
gujaf-31	204	21	though	though	SCONJ
gujaf-31	204	22	the	the	DET
gujaf-31	204	23	effect	effect	NOUN
gujaf-31	204	24	will	will	AUX
gujaf-31	204	25	be	be	AUX
gujaf-31	204	26	higher	high	ADJ
gujaf-31	204	27	in	in	ADP
gujaf-31	204	28	large	large	ADJ
gujaf-31	204	29	firms	firm	NOUN
gujaf-31	204	30	.	.	PUNCT
gujaf-31	205	1	therefore	therefore	ADV
gujaf-31	205	2	,	,	PUNCT
gujaf-31	205	3	it	it	PRON
gujaf-31	205	4	is	be	AUX
gujaf-31	205	5	recommended	recommend	VERB
gujaf-31	205	6	that	that	SCONJ
gujaf-31	205	7	corporate	corporate	ADJ
gujaf-31	205	8	nigeria	nigeria	PROPN
gujaf-31	205	9	should	should	AUX
gujaf-31	205	10	invest	invest	VERB
gujaf-31	205	11	more	more	ADV
gujaf-31	205	12	in	in	ADP
gujaf-31	205	13	csr	csr	NOUN
gujaf-31	205	14	activities	activity	NOUN
gujaf-31	205	15	in	in	ADP
gujaf-31	205	16	its	its	PRON
gujaf-31	205	17	entire	entire	ADJ
gujaf-31	205	18	ramifications	ramification	NOUN
gujaf-31	205	19	to	to	PART
gujaf-31	205	20	boost	boost	VERB
gujaf-31	205	21	their	their	PRON
gujaf-31	205	22	profitability	profitability	NOUN
gujaf-31	205	23	.	.	PUNCT
gujaf-31	206	1	to	to	PART
gujaf-31	206	2	do	do	VERB
gujaf-31	206	3	this	this	PRON
gujaf-31	206	4	,	,	PUNCT
gujaf-31	206	5	the	the	DET
gujaf-31	206	6	firms	firm	NOUN
gujaf-31	206	7	should	should	AUX
gujaf-31	206	8	adopt	adopt	VERB
gujaf-31	206	9	csr	csr	NOUN
gujaf-31	206	10	strategy	strategy	NOUN
gujaf-31	206	11	for	for	ADP
gujaf-31	206	12	creating	create	VERB
gujaf-31	206	13	shared	share	VERB
gujaf-31	206	14	value	value	NOUN
gujaf-31	206	15	(	(	PUNCT
gujaf-31	206	16	csv	csv	NOUN
gujaf-31	206	17	)	)	PUNCT
gujaf-31	206	18	,	,	PUNCT
gujaf-31	206	19	mitigating	mitigate	VERB
gujaf-31	206	20	risks	risk	NOUN
gujaf-31	206	21	of	of	ADP
gujaf-31	206	22	corruption	corruption	NOUN
gujaf-31	206	23	,	,	PUNCT
gujaf-31	206	24	scandals	scandal	NOUN
gujaf-31	206	25	and	and	CCONJ
gujaf-31	206	26	environmental	environmental	ADJ
gujaf-31	206	27	accidents	accident	NOUN
gujaf-31	206	28	,	,	PUNCT
gujaf-31	206	29	attracting	attract	VERB
gujaf-31	206	30	and	and	CCONJ
gujaf-31	206	31	retaining	retain	VERB
gujaf-31	206	32	quality	quality	NOUN
gujaf-31	206	33	workforce	workforce	NOUN
gujaf-31	206	34	,	,	PUNCT
gujaf-31	206	35	gaining	gain	VERB
gujaf-31	206	36	competitive	competitive	ADJ
gujaf-31	206	37	advantage	advantage	NOUN
gujaf-31	206	38	and	and	CCONJ
gujaf-31	206	39	improving	improve	VERB
gujaf-31	206	40	profitability	profitability	NOUN
gujaf-31	206	41	.	.	PUNCT
gujaf-31	207	1	also	also	ADV
gujaf-31	207	2	,	,	PUNCT
gujaf-31	207	3	regulatory	regulatory	ADJ
gujaf-31	207	4	authorities	authority	NOUN
gujaf-31	207	5	should	should	AUX
gujaf-31	207	6	evolve	evolve	VERB
gujaf-31	207	7	measures	measure	NOUN
gujaf-31	207	8	that	that	PRON
gujaf-31	207	9	monitor	monitor	VERB
gujaf-31	207	10	corporate	corporate	ADJ
gujaf-31	207	11	investment	investment	NOUN
gujaf-31	207	12	in	in	ADP
gujaf-31	207	13	csr	csr	NOUN
gujaf-31	207	14	to	to	PART
gujaf-31	207	15	discourage	discourage	VERB
gujaf-31	207	16	propaganda	propaganda	NOUN
gujaf-31	207	17	by	by	ADP
gujaf-31	207	18	some	some	DET
gujaf-31	207	19	managers	manager	NOUN
gujaf-31	207	20	who	who	PRON
gujaf-31	207	21	record	record	VERB
gujaf-31	207	22	high	high	ADJ
gujaf-31	207	23	csr	csr	NOUN
gujaf-31	207	24	costs	cost	NOUN
gujaf-31	207	25	on	on	ADP
gujaf-31	207	26	paper	paper	NOUN
gujaf-31	207	27	to	to	PART
gujaf-31	207	28	avert	avert	VERB
gujaf-31	207	29	/	/	PUNCT
gujaf-31	207	30	reduce	reduce	VERB
gujaf-31	207	31	tax	tax	NOUN
gujaf-31	207	32	burden	burden	NOUN
gujaf-31	207	33	and	and	CCONJ
gujaf-31	207	34	cultivate	cultivate	VERB
gujaf-31	207	35	an	an	DET
gujaf-31	207	36	honest	honest	ADJ
gujaf-31	207	37	culture	culture	NOUN
gujaf-31	207	38	of	of	ADP
gujaf-31	207	39	sustainable	sustainable	ADJ
gujaf-31	207	40	economic	economic	ADJ
gujaf-31	207	41	development	development	NOUN
gujaf-31	207	42	.	.	PUNCT
gujaf-31	208	1	an	an	DET
gujaf-31	208	2	important	important	ADJ
gujaf-31	208	3	contribution	contribution	NOUN
gujaf-31	208	4	of	of	ADP
gujaf-31	208	5	the	the	DET
gujaf-31	208	6	study	study	NOUN
gujaf-31	208	7	is	be	AUX
gujaf-31	208	8	that	that	SCONJ
gujaf-31	208	9	it	it	PRON
gujaf-31	208	10	bridges	bridge	VERB
gujaf-31	208	11	research	research	NOUN
gujaf-31	208	12	gap	gap	NOUN
gujaf-31	208	13	in	in	ADP
gujaf-31	208	14	the	the	DET
gujaf-31	208	15	local	local	ADJ
gujaf-31	208	16	literature	literature	NOUN
gujaf-31	208	17	;	;	PUNCT
gujaf-31	208	18	extends	extend	VERB
gujaf-31	208	19	the	the	DET
gujaf-31	208	20	frontiers	frontier	NOUN
gujaf-31	208	21	of	of	ADP
gujaf-31	208	22	knowledge	knowledge	NOUN
gujaf-31	208	23	by	by	ADP
gujaf-31	208	24	opening	open	VERB
gujaf-31	208	25	research	research	NOUN
gujaf-31	208	26	path	path	NOUN
gujaf-31	208	27	on	on	ADP
gujaf-31	208	28	the	the	DET
gujaf-31	208	29	mediating	mediate	VERB
gujaf-31	208	30	effect	effect	NOUN
gujaf-31	208	31	of	of	ADP
gujaf-31	208	32	firm	firm	ADJ
gujaf-31	208	33	size	size	NOUN
gujaf-31	208	34	.	.	PUNCT
gujaf-31	209	1	the	the	DET
gujaf-31	209	2	study	study	NOUN
gujaf-31	209	3	provides	provide	VERB
gujaf-31	209	4	gusau	gusau	ADJ
gujaf-31	209	5	journal	journal	NOUN
gujaf-31	209	6	of	of	ADP
gujaf-31	209	7	accounting	accounting	NOUN
gujaf-31	209	8	and	and	CCONJ
gujaf-31	209	9	finance	finance	NOUN
gujaf-31	209	10	,	,	PUNCT
gujaf-31	209	11	vol	vol	NOUN
gujaf-31	209	12	.	.	PUNCT
gujaf-31	210	1	i	i	PRON
gujaf-31	210	2	,	,	PUNCT
gujaf-31	210	3	issue	issue	NOUN
gujaf-31	210	4	2	2	NUM
gujaf-31	210	5	,	,	PUNCT
gujaf-31	210	6	october	october	PROPN
gujaf-31	210	7	,	,	PUNCT
gujaf-31	210	8	2020	2020	NUM
gujaf-31	210	9	16	16	NUM
gujaf-31	210	10	evidence	evidence	NOUN
gujaf-31	210	11	that	that	SCONJ
gujaf-31	210	12	corporate	corporate	ADJ
gujaf-31	210	13	donation	donation	NOUN
gujaf-31	210	14	and	and	CCONJ
gujaf-31	210	15	employees	employee	NOUN
gujaf-31	210	16	’	'	PUNCT
gujaf-31	210	17	relation	relation	NOUN
gujaf-31	210	18	are	be	AUX
gujaf-31	210	19	relevant	relevant	ADJ
gujaf-31	210	20	in	in	ADP
gujaf-31	210	21	improving	improve	VERB
gujaf-31	210	22	the	the	DET
gujaf-31	210	23	return	return	NOUN
gujaf-31	210	24	on	on	ADP
gujaf-31	210	25	assets	asset	NOUN
gujaf-31	210	26	of	of	ADP
gujaf-31	210	27	non	non	ADJ
gujaf-31	210	28	-	-	ADJ
gujaf-31	210	29	financial	financial	ADJ
gujaf-31	210	30	firms	firm	NOUN
gujaf-31	210	31	in	in	ADP
gujaf-31	210	32	nigeria	nigeria	PROPN
gujaf-31	210	33	.	.	PUNCT
gujaf-31	211	1	this	this	DET
gujaf-31	211	2	study	study	NOUN
gujaf-31	211	3	,	,	PUNCT
gujaf-31	211	4	like	like	ADP
gujaf-31	211	5	any	any	DET
gujaf-31	211	6	other	other	ADJ
gujaf-31	211	7	,	,	PUNCT
gujaf-31	211	8	is	be	AUX
gujaf-31	211	9	subject	subject	ADJ
gujaf-31	211	10	to	to	ADP
gujaf-31	211	11	limitations	limitation	NOUN
gujaf-31	211	12	.	.	PUNCT
gujaf-31	212	1	the	the	DET
gujaf-31	212	2	first	first	ADJ
gujaf-31	212	3	limitation	limitation	NOUN
gujaf-31	212	4	concerns	concern	VERB
gujaf-31	212	5	the	the	DET
gujaf-31	212	6	development	development	NOUN
gujaf-31	212	7	of	of	ADP
gujaf-31	212	8	csr	csr	NOUN
gujaf-31	212	9	measures	measure	NOUN
gujaf-31	212	10	.	.	PUNCT
gujaf-31	213	1	csr	csr	NOUN
gujaf-31	213	2	is	be	AUX
gujaf-31	213	3	,	,	PUNCT
gujaf-31	213	4	as	as	SCONJ
gujaf-31	213	5	servaes	servaes	NOUN
gujaf-31	213	6	and	and	CCONJ
gujaf-31	213	7	tamayo	tamayo	PROPN
gujaf-31	213	8	(	(	PUNCT
gujaf-31	213	9	2013	2013	NUM
gujaf-31	213	10	)	)	PUNCT
gujaf-31	213	11	admit	admit	NOUN
gujaf-31	213	12	,	,	PUNCT
gujaf-31	213	13	a	a	DET
gujaf-31	213	14	poorly	poorly	ADV
gujaf-31	213	15	defined	define	VERB
gujaf-31	213	16	concept	concept	NOUN
gujaf-31	213	17	thus	thus	ADV
gujaf-31	213	18	,	,	PUNCT
gujaf-31	213	19	whether	whether	SCONJ
gujaf-31	213	20	data	datum	NOUN
gujaf-31	213	21	from	from	ADP
gujaf-31	213	22	the	the	DET
gujaf-31	213	23	annual	annual	ADJ
gujaf-31	213	24	reports	report	NOUN
gujaf-31	213	25	sufficiently	sufficiently	ADV
gujaf-31	213	26	quantify	quantify	VERB
gujaf-31	213	27	the	the	DET
gujaf-31	213	28	firms	firm	NOUN
gujaf-31	213	29	’	'	PUNCT
gujaf-31	213	30	csr	csr	NOUN
gujaf-31	213	31	strategy	strategy	NOUN
gujaf-31	213	32	is	be	AUX
gujaf-31	213	33	inherently	inherently	ADV
gujaf-31	213	34	open	open	ADJ
gujaf-31	213	35	to	to	AUX
gujaf-31	213	36	debate	debate	VERB
gujaf-31	213	37	.	.	PUNCT
gujaf-31	214	1	to	to	PART
gujaf-31	214	2	mitigate	mitigate	VERB
gujaf-31	214	3	this	this	DET
gujaf-31	214	4	quantification	quantification	NOUN
gujaf-31	214	5	problem	problem	NOUN
gujaf-31	214	6	,	,	PUNCT
gujaf-31	214	7	future	future	ADJ
gujaf-31	214	8	research	research	NOUN
gujaf-31	214	9	should	should	AUX
gujaf-31	214	10	explore	explore	VERB
gujaf-31	214	11	measures	measure	NOUN
gujaf-31	214	12	that	that	PRON
gujaf-31	214	13	reflect	reflect	VERB
gujaf-31	214	14	alternative	alternative	ADJ
gujaf-31	214	15	definitions	definition	NOUN
gujaf-31	214	16	of	of	ADP
gujaf-31	214	17	csr	csr	NOUN
gujaf-31	214	18	,	,	PUNCT
gujaf-31	214	19	as	as	ADV
gujaf-31	214	20	well	well	ADV
gujaf-31	214	21	as	as	ADP
gujaf-31	214	22	data	datum	NOUN
gujaf-31	214	23	sources	source	NOUN
gujaf-31	214	24	other	other	ADJ
gujaf-31	214	25	than	than	ADP
gujaf-31	214	26	the	the	DET
gujaf-31	214	27	nigerian	nigerian	ADJ
gujaf-31	214	28	stock	stock	NOUN
gujaf-31	214	29	exchange	exchange	PROPN
gujaf-31	214	30	.	.	PUNCT
gujaf-31	215	1	another	another	DET
gujaf-31	215	2	limitation	limitation	NOUN
gujaf-31	215	3	is	be	AUX
gujaf-31	215	4	that	that	SCONJ
gujaf-31	215	5	the	the	DET
gujaf-31	215	6	study	study	NOUN
gujaf-31	215	7	utilized	utilize	VERB
gujaf-31	215	8	data	datum	NOUN
gujaf-31	215	9	covering	cover	VERB
gujaf-31	215	10	single	single	ADJ
gujaf-31	215	11	financial	financial	ADJ
gujaf-31	215	12	year	year	NOUN
gujaf-31	215	13	,	,	PUNCT
gujaf-31	215	14	2018	2018	NUM
gujaf-31	215	15	and	and	CCONJ
gujaf-31	215	16	so	so	ADV
gujaf-31	215	17	,	,	PUNCT
gujaf-31	215	18	future	future	ADJ
gujaf-31	215	19	research	research	NOUN
gujaf-31	215	20	should	should	AUX
gujaf-31	215	21	consider	consider	VERB
gujaf-31	215	22	the	the	DET
gujaf-31	215	23	use	use	NOUN
gujaf-31	215	24	of	of	ADP
gujaf-31	215	25	panel	panel	NOUN
gujaf-31	215	26	data	datum	NOUN
gujaf-31	215	27	for	for	ADP
gujaf-31	215	28	analysis	analysis	NOUN
gujaf-31	215	29	.	.	PUNCT
gujaf-31	216	1	thus	thus	ADV
gujaf-31	216	2	,	,	PUNCT
gujaf-31	216	3	the	the	DET
gujaf-31	216	4	results	result	NOUN
gujaf-31	216	5	of	of	ADP
gujaf-31	216	6	this	this	DET
gujaf-31	216	7	study	study	NOUN
gujaf-31	216	8	should	should	AUX
gujaf-31	216	9	be	be	AUX
gujaf-31	216	10	generalized	generalize	VERB
gujaf-31	216	11	with	with	ADP
gujaf-31	216	12	caution	caution	NOUN
gujaf-31	216	13	in	in	ADP
gujaf-31	216	14	view	view	NOUN
gujaf-31	216	15	of	of	ADP
gujaf-31	216	16	these	these	DET
gujaf-31	216	17	limitations	limitation	NOUN
gujaf-31	216	18	.	.	PUNCT
gujaf-31	217	1	references	reference	NOUN
gujaf-31	217	2	adeyanju	adeyanju	PROPN
gujaf-31	217	3	,	,	PUNCT
gujaf-31	217	4	o.	o.	PROPN
gujaf-31	217	5	(	(	PUNCT
gujaf-31	217	6	2012	2012	NUM
gujaf-31	217	7	)	)	PUNCT
gujaf-31	217	8	.	.	PUNCT
gujaf-31	218	1	an	an	DET
gujaf-31	218	2	assessment	assessment	NOUN
gujaf-31	218	3	of	of	ADP
gujaf-31	218	4	the	the	DET
gujaf-31	218	5	impact	impact	NOUN
gujaf-31	218	6	of	of	ADP
gujaf-31	218	7	corporate	corporate	ADJ
gujaf-31	218	8	social	social	ADJ
gujaf-31	218	9	responsibility	responsibility	NOUN
gujaf-31	218	10	on	on	ADP
gujaf-31	218	11	nigerian	nigerian	ADJ
gujaf-31	218	12	society	society	NOUN
gujaf-31	218	13	:	:	PUNCT
gujaf-31	218	14	the	the	DET
gujaf-31	218	15	examples	example	NOUN
gujaf-31	218	16	of	of	ADP
gujaf-31	218	17	banking	banking	NOUN
gujaf-31	218	18	and	and	CCONJ
gujaf-31	218	19	communication	communication	NOUN
gujaf-31	218	20	industries	industry	NOUN
gujaf-31	218	21	.	.	PUNCT
gujaf-31	219	1	universal	universal	ADJ
gujaf-31	219	2	journal	journal	PROPN
gujaf-31	219	3	of	of	ADP
gujaf-31	219	4	marketing	marketing	NOUN
gujaf-31	219	5	and	and	CCONJ
gujaf-31	219	6	business	business	NOUN
gujaf-31	219	7	research	research	NOUN
gujaf-31	219	8	,	,	PUNCT
gujaf-31	219	9	1	1	NUM
gujaf-31	219	10	(	(	PUNCT
gujaf-31	219	11	1	1	NUM
gujaf-31	219	12	)	)	PUNCT
gujaf-31	219	13	,	,	PUNCT
gujaf-31	219	14	17	17	NUM
gujaf-31	219	15	-	-	SYM
gujaf-31	219	16	43	43	NUM
gujaf-31	219	17	amiolemen	amioleman	NOUN
gujaf-31	219	18	,	,	PUNCT
gujaf-31	219	19	o.	o.	NOUN
gujaf-31	219	20	o	o	NOUN
gujaf-31	219	21	,	,	PUNCT
gujaf-31	219	22	uwuigbe	uwuigbe	NOUN
gujaf-31	219	23	,	,	PUNCT
gujaf-31	219	24	u	u	NOUN
gujaf-31	219	25	,	,	PUNCT
gujaf-31	219	26	uwuigbe	uwuigbe	NOUN
gujaf-31	219	27	,	,	PUNCT
gujaf-31	219	28	o.	o.	NOUN
gujaf-31	219	29	r	r	NOUN
gujaf-31	219	30	,	,	PUNCT
gujaf-31	219	31	osiregbemhe	osiregbemhe	PROPN
gujaf-31	219	32	,	,	PUNCT
gujaf-31	219	33	i.	i.	PROPN
gujaf-31	219	34	s.	s.	PROPN
gujaf-31	219	35	&	&	CCONJ
gujaf-31	219	36	opeyemi	opeyemi	PROPN
gujaf-31	219	37	,	,	PUNCT
gujaf-31	219	38	a.	a.	NOUN
gujaf-31	219	39	(	(	PUNCT
gujaf-31	219	40	2018	2018	NUM
gujaf-31	219	41	)	)	PUNCT
gujaf-31	219	42	.	.	PUNCT
gujaf-31	220	1	corporate	corporate	ADJ
gujaf-31	220	2	social	social	ADJ
gujaf-31	220	3	environmental	environmental	ADJ
gujaf-31	220	4	reporting	reporting	NOUN
gujaf-31	220	5	and	and	CCONJ
gujaf-31	220	6	stock	stock	NOUN
gujaf-31	220	7	prices	price	NOUN
gujaf-31	220	8	:	:	PUNCT
gujaf-31	220	9	an	an	DET
gujaf-31	220	10	analysis	analysis	NOUN
gujaf-31	220	11	of	of	ADP
gujaf-31	220	12	listed	list	VERB
gujaf-31	220	13	firms	firm	NOUN
gujaf-31	220	14	in	in	ADP
gujaf-31	220	15	nigeria	nigeria	PROPN
gujaf-31	220	16	.	.	PUNCT
gujaf-31	221	1	investment	investment	NOUN
gujaf-31	221	2	management	management	NOUN
gujaf-31	221	3	and	and	CCONJ
gujaf-31	221	4	financial	financial	ADJ
gujaf-31	221	5	innovations	innovation	NOUN
gujaf-31	221	6	,	,	PUNCT
gujaf-31	221	7	15	15	NUM
gujaf-31	221	8	(	(	PUNCT
gujaf-31	221	9	3	3	NUM
gujaf-31	221	10	)	)	PUNCT
gujaf-31	221	11	,	,	PUNCT
gujaf-31	221	12	318	318	NUM
gujaf-31	221	13	-	-	SYM
gujaf-31	221	14	328	328	NUM
gujaf-31	221	15	atsukwei	atsukwei	NOUN
gujaf-31	221	16	,	,	PUNCT
gujaf-31	221	17	m.	m.	NOUN
gujaf-31	221	18	e	e	NOUN
gujaf-31	221	19	,	,	PUNCT
gujaf-31	221	20	onoja	onoja	ADJ
gujaf-31	221	21	,	,	PUNCT
gujaf-31	221	22	a.	a.	PROPN
gujaf-31	221	23	i.	i.	PROPN
gujaf-31	221	24	&	&	CCONJ
gujaf-31	221	25	laka	laka	PROPN
gujaf-31	221	26	,	,	PUNCT
gujaf-31	221	27	d.	d.	PROPN
gujaf-31	221	28	t.	t.	PROPN
gujaf-31	221	29	(	(	PUNCT
gujaf-31	221	30	2016	2016	NUM
gujaf-31	221	31	)	)	PUNCT
gujaf-31	221	32	.	.	PUNCT
gujaf-31	222	1	does	do	AUX
gujaf-31	222	2	corporate	corporate	ADJ
gujaf-31	222	3	social	social	ADJ
gujaf-31	222	4	responsibility	responsibility	NOUN
gujaf-31	222	5	lead	lead	VERB
gujaf-31	222	6	to	to	ADP
gujaf-31	222	7	superior	superior	ADJ
gujaf-31	222	8	financial	financial	ADJ
gujaf-31	222	9	performance	performance	NOUN
gujaf-31	222	10	?	?	PUNCT
gujaf-31	223	1	journal	journal	NOUN
gujaf-31	223	2	of	of	ADP
gujaf-31	223	3	leadership	leadership	NOUN
gujaf-31	223	4	,	,	PUNCT
gujaf-31	223	5	accounting	accounting	NOUN
gujaf-31	223	6	development	development	NOUN
gujaf-31	223	7	and	and	CCONJ
gujaf-31	223	8	investigation	investigation	NOUN
gujaf-31	223	9	research	research	NOUN
gujaf-31	223	10	,	,	PUNCT
gujaf-31	223	11	2	2	NUM
gujaf-31	223	12	(	(	PUNCT
gujaf-31	223	13	2	2	NUM
gujaf-31	223	14	)	)	PUNCT
gujaf-31	223	15	,	,	PUNCT
gujaf-31	223	16	240	240	NUM
gujaf-31	223	17	-	-	SYM
gujaf-31	223	18	252	252	NUM
gujaf-31	223	19	baron	baron	NOUN
gujaf-31	223	20	,	,	PUNCT
gujaf-31	223	21	r.	r.	PROPN
gujaf-31	223	22	m.	m.	PROPN
gujaf-31	223	23	,	,	PUNCT
gujaf-31	223	24	&	&	CCONJ
gujaf-31	223	25	kenny	kenny	PROPN
gujaf-31	223	26	,	,	PUNCT
gujaf-31	223	27	d.	d.	PROPN
gujaf-31	223	28	a.	a.	PROPN
gujaf-31	223	29	(	(	PUNCT
gujaf-31	223	30	1986	1986	NUM
gujaf-31	223	31	)	)	PUNCT
gujaf-31	223	32	.	.	PUNCT
gujaf-31	224	1	the	the	DET
gujaf-31	224	2	moderator	moderator	NOUN
gujaf-31	224	3	-	-	PUNCT
gujaf-31	224	4	mediator	mediator	NOUN
gujaf-31	224	5	variable	variable	ADJ
gujaf-31	224	6	distinction	distinction	NOUN
gujaf-31	224	7	in	in	ADP
gujaf-31	224	8	social	social	ADJ
gujaf-31	224	9	psychological	psychological	ADJ
gujaf-31	224	10	research	research	NOUN
gujaf-31	224	11	:	:	PUNCT
gujaf-31	224	12	conceptual	conceptual	ADJ
gujaf-31	224	13	,	,	PUNCT
gujaf-31	224	14	strategic	strategic	ADJ
gujaf-31	224	15	and	and	CCONJ
gujaf-31	224	16	statistical	statistical	ADJ
gujaf-31	224	17	considerations	consideration	NOUN
gujaf-31	224	18	.	.	PUNCT
gujaf-31	225	1	journal	journal	NOUN
gujaf-31	225	2	of	of	ADP
gujaf-31	225	3	personality	personality	NOUN
gujaf-31	225	4	and	and	CCONJ
gujaf-31	225	5	social	social	ADJ
gujaf-31	225	6	psychology	psychology	NOUN
gujaf-31	225	7	,	,	PUNCT
gujaf-31	225	8	5	5	NUM
gujaf-31	225	9	,	,	PUNCT
gujaf-31	225	10	1173	1173	NUM
gujaf-31	225	11	-	-	SYM
gujaf-31	225	12	1182	1182	NUM
gujaf-31	225	13	berenson	berenson	NOUN
gujaf-31	225	14	,	,	PUNCT
gujaf-31	225	15	i	i	PROPN
gujaf-31	225	16	&	&	CCONJ
gujaf-31	225	17	levine	levine	PROPN
gujaf-31	225	18	,	,	PUNCT
gujaf-31	225	19	m.	m.	NOUN
gujaf-31	225	20	(	(	PUNCT
gujaf-31	225	21	1999	1999	NUM
gujaf-31	225	22	)	)	PUNCT
gujaf-31	225	23	.	.	PUNCT
gujaf-31	226	1	basic	basic	ADJ
gujaf-31	226	2	business	business	NOUN
gujaf-31	226	3	statistics	statistic	NOUN
gujaf-31	226	4	:	:	PUNCT
gujaf-31	226	5	concepts	concept	NOUN
gujaf-31	226	6	and	and	CCONJ
gujaf-31	226	7	applications	application	NOUN
gujaf-31	226	8	.	.	PUNCT
gujaf-31	227	1	new	new	ADJ
gujaf-31	227	2	delhi	delhi	PROPN
gujaf-31	227	3	:	:	PUNCT
gujaf-31	227	4	prentice	prentice	PROPN
gujaf-31	227	5	hall	hall	NOUN
gujaf-31	227	6	of	of	ADP
gujaf-31	227	7	india	india	PROPN
gujaf-31	227	8	pvt	pvt	PROPN
gujaf-31	227	9	ltd	ltd	PROPN
gujaf-31	227	10	bowen	bowen	PROPN
gujaf-31	227	11	,	,	PUNCT
gujaf-31	227	12	h.	h.	PROPN
gujaf-31	227	13	r.	r.	PROPN
gujaf-31	227	14	(	(	PUNCT
gujaf-31	227	15	1953	1953	NUM
gujaf-31	227	16	)	)	PUNCT
gujaf-31	227	17	.	.	PUNCT
gujaf-31	228	1	social	social	ADJ
gujaf-31	228	2	responsibilities	responsibility	NOUN
gujaf-31	228	3	of	of	ADP
gujaf-31	228	4	the	the	DET
gujaf-31	228	5	businessman	businessman	NOUN
gujaf-31	228	6	.	.	PUNCT
gujaf-31	229	1	new	new	PROPN
gujaf-31	229	2	york	york	PROPN
gujaf-31	229	3	:	:	PUNCT
gujaf-31	229	4	harper	harper	NOUN
gujaf-31	229	5	and	and	CCONJ
gujaf-31	229	6	row	row	VERB
gujaf-31	229	7	gusau	gusau	ADJ
gujaf-31	229	8	journal	journal	NOUN
gujaf-31	229	9	of	of	ADP
gujaf-31	229	10	accounting	accounting	NOUN
gujaf-31	229	11	and	and	CCONJ
gujaf-31	229	12	finance	finance	NOUN
gujaf-31	229	13	,	,	PUNCT
gujaf-31	229	14	vol	vol	NOUN
gujaf-31	229	15	.	.	PUNCT
gujaf-31	230	1	i	i	PRON
gujaf-31	230	2	,	,	PUNCT
gujaf-31	230	3	issue	issue	NOUN
gujaf-31	230	4	2	2	NUM
gujaf-31	230	5	,	,	PUNCT
gujaf-31	230	6	october	october	PROPN
gujaf-31	230	7	,	,	PUNCT
gujaf-31	230	8	2020	2020	NUM
gujaf-31	230	9	17	17	NUM
gujaf-31	230	10	burhan	burhan	PROPN
gujaf-31	230	11	,	,	PUNCT
gujaf-31	230	12	a.	a.	PROPN
gujaf-31	230	13	h.	h.	PROPN
gujaf-31	230	14	&	&	CCONJ
gujaf-31	230	15	rahmanti	rahmanti	PROPN
gujaf-31	230	16	,	,	PUNCT
gujaf-31	230	17	a.	a.	NOUN
gujaf-31	230	18	(	(	PUNCT
gujaf-31	230	19	2012	2012	NUM
gujaf-31	230	20	)	)	PUNCT
gujaf-31	230	21	.	.	PUNCT
gujaf-31	231	1	the	the	DET
gujaf-31	231	2	impact	impact	NOUN
gujaf-31	231	3	of	of	ADP
gujaf-31	231	4	sustainability	sustainability	NOUN
gujaf-31	231	5	reporting	report	VERB
gujaf-31	231	6	on	on	ADP
gujaf-31	231	7	company	company	NOUN
gujaf-31	231	8	performance	performance	NOUN
gujaf-31	231	9	.	.	PUNCT
gujaf-31	232	1	journal	journal	NOUN
gujaf-31	232	2	of	of	ADP
gujaf-31	232	3	economics	economic	NOUN
gujaf-31	232	4	,	,	PUNCT
gujaf-31	232	5	business	business	NOUN
gujaf-31	232	6	and	and	CCONJ
gujaf-31	232	7	accountancy	accountancy	NOUN
gujaf-31	232	8	,	,	PUNCT
gujaf-31	232	9	15	15	NUM
gujaf-31	232	10	(	(	PUNCT
gujaf-31	232	11	2	2	NUM
gujaf-31	232	12	)	)	PUNCT
gujaf-31	232	13	,	,	PUNCT
gujaf-31	232	14	35	35	NUM
gujaf-31	232	15	-	-	SYM
gujaf-31	232	16	43	43	NUM
gujaf-31	232	17	carroll	carroll	NOUN
gujaf-31	232	18	,	,	PUNCT
gujaf-31	232	19	a.	a.	PROPN
gujaf-31	232	20	b.	b.	PROPN
gujaf-31	232	21	(	(	PUNCT
gujaf-31	232	22	1991	1991	NUM
gujaf-31	232	23	)	)	PUNCT
gujaf-31	232	24	.	.	PUNCT
gujaf-31	233	1	the	the	DET
gujaf-31	233	2	pyramid	pyramid	NOUN
gujaf-31	233	3	of	of	ADP
gujaf-31	233	4	corporate	corporate	ADJ
gujaf-31	233	5	social	social	ADJ
gujaf-31	233	6	responsibility	responsibility	NOUN
gujaf-31	233	7	:	:	PUNCT
gujaf-31	233	8	toward	toward	ADP
gujaf-31	233	9	the	the	DET
gujaf-31	233	10	moral	moral	ADJ
gujaf-31	233	11	management	management	NOUN
gujaf-31	233	12	of	of	ADP
gujaf-31	233	13	organizational	organizational	ADJ
gujaf-31	233	14	stakeholders	stakeholder	NOUN
gujaf-31	233	15	.	.	PUNCT
gujaf-31	234	1	business	business	NOUN
gujaf-31	234	2	horizons	horizon	NOUN
gujaf-31	234	3	,	,	PUNCT
gujaf-31	234	4	34	34	NUM
gujaf-31	234	5	,	,	PUNCT
gujaf-31	234	6	39	39	NUM
gujaf-31	234	7	48	48	NUM
gujaf-31	234	8	.	.	PUNCT
gujaf-31	235	1	deegan	deegan	PROPN
gujaf-31	235	2	,	,	PUNCT
gujaf-31	235	3	c.	c.	PROPN
gujaf-31	235	4	,	,	PUNCT
gujaf-31	235	5	rankin	rankin	PROPN
gujaf-31	235	6	,	,	PUNCT
gujaf-31	235	7	m.	m.	NOUN
gujaf-31	235	8	&	&	CCONJ
gujaf-31	235	9	tobin	tobin	PROPN
gujaf-31	235	10	,	,	PUNCT
gujaf-31	235	11	j.	j.	PROPN
gujaf-31	235	12	(	(	PUNCT
gujaf-31	235	13	2002	2002	NUM
gujaf-31	235	14	)	)	PUNCT
gujaf-31	235	15	.	.	PUNCT
gujaf-31	236	1	an	an	DET
gujaf-31	236	2	examination	examination	NOUN
gujaf-31	236	3	of	of	ADP
gujaf-31	236	4	the	the	DET
gujaf-31	236	5	corporate	corporate	ADJ
gujaf-31	236	6	social	social	ADJ
gujaf-31	236	7	and	and	CCONJ
gujaf-31	236	8	environmental	environmental	ADJ
gujaf-31	236	9	disclosure	disclosure	NOUN
gujaf-31	236	10	of	of	ADP
gujaf-31	236	11	bhp	bhp	PROPN
gujaf-31	236	12	from	from	ADP
gujaf-31	236	13	1983	1983	NUM
gujaf-31	236	14	-	-	SYM
gujaf-31	236	15	1997	1997	NUM
gujaf-31	236	16	:	:	PUNCT
gujaf-31	236	17	a	a	DET
gujaf-31	236	18	test	test	NOUN
gujaf-31	236	19	of	of	ADP
gujaf-31	236	20	legitimacy	legitimacy	NOUN
gujaf-31	236	21	theory	theory	NOUN
gujaf-31	236	22	.	.	PUNCT
gujaf-31	237	1	accounting	accounting	NOUN
gujaf-31	237	2	,	,	PUNCT
gujaf-31	237	3	auditing	auditing	NOUN
gujaf-31	237	4	&	&	CCONJ
gujaf-31	237	5	accountability	accountability	NOUN
gujaf-31	237	6	journal	journal	NOUN
gujaf-31	237	7	.	.	PUNCT
gujaf-31	238	1	available	available	ADJ
gujaf-31	238	2	at	at	ADP
gujaf-31	238	3	:	:	PUNCT
gujaf-31	238	4	https://doi.org/10.1108/09513570210435861	https://doi.org/10.1108/09513570210435861	NOUN
gujaf-31	238	5	effiong	effiong	NOUN
gujaf-31	238	6	,	,	PUNCT
gujaf-31	238	7	e.	e.	PROPN
gujaf-31	238	8	j.	j.	PROPN
gujaf-31	238	9	,	,	PUNCT
gujaf-31	238	10	usang	usang	PROPN
gujaf-31	238	11	,	,	PUNCT
gujaf-31	238	12	o.	o.	PROPN
gujaf-31	238	13	,	,	PUNCT
gujaf-31	238	14	inyang	inyang	PROPN
gujaf-31	238	15	,	,	PUNCT
gujaf-31	238	16	i.	i.	PROPN
gujaf-31	238	17	o.	o.	PROPN
gujaf-31	238	18	&	&	CCONJ
gujaf-31	238	19	effiong	effiong	PROPN
gujaf-31	238	20	,	,	PUNCT
gujaf-31	238	21	c.	c.	PROPN
gujaf-31	238	22	(	(	PUNCT
gujaf-31	238	23	2013	2013	NUM
gujaf-31	238	24	)	)	PUNCT
gujaf-31	238	25	.	.	PUNCT
gujaf-31	239	1	corporate	corporate	ADJ
gujaf-31	239	2	social	social	ADJ
gujaf-31	239	3	responsibility	responsibility	NOUN
gujaf-31	239	4	in	in	ADP
gujaf-31	239	5	small	small	ADJ
gujaf-31	239	6	and	and	CCONJ
gujaf-31	239	7	medium	medium	ADJ
gujaf-31	239	8	scale	scale	NOUN
gujaf-31	239	9	enterprices	enterprice	NOUN
gujaf-31	239	10	in	in	ADP
gujaf-31	239	11	nigeria	nigeria	PROPN
gujaf-31	239	12	:	:	PUNCT
gujaf-31	239	13	an	an	DET
gujaf-31	239	14	example	example	NOUN
gujaf-31	239	15	from	from	ADP
gujaf-31	239	16	the	the	DET
gujaf-31	239	17	hotel	hotel	NOUN
gujaf-31	239	18	industry	industry	NOUN
gujaf-31	239	19	.	.	PUNCT
gujaf-31	240	1	international	international	ADJ
gujaf-31	240	2	journal	journal	PROPN
gujaf-31	240	3	of	of	ADP
gujaf-31	240	4	business	business	NOUN
gujaf-31	240	5	and	and	CCONJ
gujaf-31	240	6	management	management	NOUN
gujaf-31	240	7	,	,	PUNCT
gujaf-31	240	8	8	8	NUM
gujaf-31	240	9	(	(	PUNCT
gujaf-31	240	10	4	4	NUM
gujaf-31	240	11	)	)	PUNCT
gujaf-31	240	12	,	,	PUNCT
gujaf-31	240	13	119	119	NUM
gujaf-31	240	14	-	-	SYM
gujaf-31	240	15	126	126	NUM
gujaf-31	240	16	enahoro	enahoro	NOUN
gujaf-31	240	17	,	,	PUNCT
gujaf-31	240	18	j.a	j.a	PROPN
gujaf-31	240	19	.	.	PROPN
gujaf-31	240	20	,	,	PUNCT
gujaf-31	240	21	akinyomi	akinyomi	PROPN
gujaf-31	240	22	,	,	PUNCT
gujaf-31	240	23	o.j	o.j	PROPN
gujaf-31	240	24	.	.	PROPN
gujaf-31	240	25	&	&	CCONJ
gujaf-31	240	26	olutoye	olutoye	PROPN
gujaf-31	240	27	,	,	PUNCT
gujaf-31	240	28	a.e	a.e	PROPN
gujaf-31	240	29	.	.	PROPN
gujaf-31	240	30	(	(	PUNCT
gujaf-31	240	31	2013	2013	NUM
gujaf-31	240	32	)	)	PUNCT
gujaf-31	240	33	.	.	PUNCT
gujaf-31	241	1	corporate	corporate	ADJ
gujaf-31	241	2	social	social	ADJ
gujaf-31	241	3	responsibility	responsibility	NOUN
gujaf-31	241	4	and	and	CCONJ
gujaf-31	241	5	financial	financial	ADJ
gujaf-31	241	6	performance	performance	NOUN
gujaf-31	241	7	:	:	PUNCT
gujaf-31	241	8	evidence	evidence	NOUN
gujaf-31	241	9	from	from	ADP
gujaf-31	241	10	nigerian	nigerian	ADJ
gujaf-31	241	11	manufacturing	manufacturing	NOUN
gujaf-31	241	12	sector	sector	NOUN
gujaf-31	241	13	.	.	PUNCT
gujaf-31	242	1	asian	asian	ADJ
gujaf-31	242	2	journal	journal	PROPN
gujaf-31	242	3	of	of	ADP
gujaf-31	242	4	management	management	NOUN
gujaf-31	242	5	research	research	NOUN
gujaf-31	242	6	,	,	PUNCT
gujaf-31	242	7	4	4	NUM
gujaf-31	242	8	(	(	PUNCT
gujaf-31	242	9	1	1	NUM
gujaf-31	242	10	):	):	SYM
gujaf-31	242	11	153163	153163	NUM
gujaf-31	242	12	finavante	finavante	NOUN
gujaf-31	242	13	,	,	PUNCT
gujaf-31	242	14	p.	p.	NOUN
gujaf-31	242	15	l.	l.	PROPN
gujaf-31	242	16	(	(	PUNCT
gujaf-31	242	17	2010	2010	NUM
gujaf-31	242	18	)	)	PUNCT
gujaf-31	242	19	.	.	PUNCT
gujaf-31	243	1	corporate	corporate	ADJ
gujaf-31	243	2	philanthropy	philanthropy	NOUN
gujaf-31	243	3	:	:	PUNCT
gujaf-31	243	4	a	a	DET
gujaf-31	243	5	strategic	strategic	ADJ
gujaf-31	243	6	marketing	marketing	NOUN
gujaf-31	243	7	consideration	consideration	NOUN
gujaf-31	243	8	.	.	PUNCT
gujaf-31	244	1	journal	journal	NOUN
gujaf-31	244	2	of	of	ADP
gujaf-31	244	3	applied	apply	VERB
gujaf-31	244	4	business	business	NOUN
gujaf-31	244	5	and	and	CCONJ
gujaf-31	244	6	economics	economic	NOUN
gujaf-31	244	7	,	,	PUNCT
gujaf-31	244	8	2	2	NUM
gujaf-31	244	9	(	(	PUNCT
gujaf-31	244	10	3	3	NUM
gujaf-31	244	11	)	)	PUNCT
gujaf-31	244	12	,	,	PUNCT
gujaf-31	244	13	91	91	NUM
gujaf-31	244	14	-	-	SYM
gujaf-31	244	15	96	96	NUM
gujaf-31	244	16	freeman	freeman	PROPN
gujaf-31	244	17	,	,	PUNCT
gujaf-31	244	18	r.	r.	PROPN
gujaf-31	244	19	e.	e.	PROPN
gujaf-31	244	20	(	(	PUNCT
gujaf-31	244	21	1984	1984	NUM
gujaf-31	244	22	)	)	PUNCT
gujaf-31	244	23	.	.	PUNCT
gujaf-31	245	1	strategic	strategic	ADJ
gujaf-31	245	2	management	management	NOUN
gujaf-31	245	3	:	:	PUNCT
gujaf-31	245	4	a	a	DET
gujaf-31	245	5	stakeholder	stakeholder	NOUN
gujaf-31	245	6	perspective	perspective	NOUN
gujaf-31	245	7	.	.	PUNCT
gujaf-31	246	1	englewood	englewood	PROPN
gujaf-31	246	2	cliffs	cliffs	PROPN
gujaf-31	246	3	.	.	PUNCT
gujaf-31	247	1	u.s.a	u.s.a	NOUN
gujaf-31	247	2	:	:	PUNCT
gujaf-31	247	3	prentice	prentice	PROPN
gujaf-31	247	4	hall	hall	PROPN
gujaf-31	247	5	.	.	PUNCT
gujaf-31	248	1	friedman	friedman	PROPN
gujaf-31	248	2	,	,	PUNCT
gujaf-31	248	3	m.	m.	NOUN
gujaf-31	248	4	(	(	PUNCT
gujaf-31	248	5	1970	1970	NUM
gujaf-31	248	6	)	)	PUNCT
gujaf-31	248	7	.	.	PUNCT
gujaf-31	249	1	the	the	DET
gujaf-31	249	2	social	social	ADJ
gujaf-31	249	3	responsibility	responsibility	NOUN
gujaf-31	249	4	of	of	ADP
gujaf-31	249	5	business	business	NOUN
gujaf-31	249	6	is	be	AUX
gujaf-31	249	7	to	to	PART
gujaf-31	249	8	increase	increase	VERB
gujaf-31	249	9	its	its	PRON
gujaf-31	249	10	profits	profit	NOUN
gujaf-31	249	11	.	.	PUNCT
gujaf-31	250	1	the	the	DET
gujaf-31	250	2	new	new	PROPN
gujaf-31	250	3	york	york	PROPN
gujaf-31	250	4	times	times	PROPN
gujaf-31	250	5	magazine	magazine	PROPN
gujaf-31	250	6	,	,	PUNCT
gujaf-31	250	7	31	31	NUM
gujaf-31	250	8	-	-	SYM
gujaf-31	250	9	32	32	NUM
gujaf-31	250	10	.	.	PUNCT
gujaf-31	251	1	hategan	hategan	PROPN
gujaf-31	251	2	,	,	PUNCT
gujaf-31	251	3	c	c	X
gujaf-31	251	4	,	,	PUNCT
gujaf-31	251	5	sirgi	sirgi	NOUN
gujaf-31	251	6	,	,	PUNCT
gujaf-31	251	7	n	n	CCONJ
gujaf-31	251	8	,	,	PUNCT
gujaf-31	251	9	curea	curea	NOUN
gujaf-31	251	10	-	-	PUNCT
gujaf-31	251	11	pitorac	pitorac	PROPN
gujaf-31	251	12	,	,	PUNCT
gujaf-31	251	13	r.	r.	PROPN
gujaf-31	251	14	&	&	CCONJ
gujaf-31	251	15	hategan	hategan	PROPN
gujaf-31	251	16	,	,	PUNCT
gujaf-31	251	17	v.	v.	PROPN
gujaf-31	251	18	(	(	PUNCT
gujaf-31	251	19	2018	2018	NUM
gujaf-31	251	20	)	)	PUNCT
gujaf-31	251	21	.	.	PUNCT
gujaf-31	252	1	doing	do	VERB
gujaf-31	252	2	well	well	ADV
gujaf-31	252	3	or	or	CCONJ
gujaf-31	252	4	doing	do	VERB
gujaf-31	252	5	good	good	NOUN
gujaf-31	252	6	:	:	PUNCT
gujaf-31	252	7	the	the	DET
gujaf-31	252	8	relationship	relationship	NOUN
gujaf-31	252	9	between	between	ADP
gujaf-31	252	10	corporate	corporate	ADJ
gujaf-31	252	11	social	social	ADJ
gujaf-31	252	12	responsibility	responsibility	NOUN
gujaf-31	252	13	and	and	CCONJ
gujaf-31	252	14	profit	profit	NOUN
gujaf-31	252	15	in	in	ADP
gujaf-31	252	16	romanian	romanian	ADJ
gujaf-31	252	17	companies	company	NOUN
gujaf-31	252	18	.	.	PUNCT
gujaf-31	253	1	sustainability	sustainability	NOUN
gujaf-31	253	2	,	,	PUNCT
gujaf-31	253	3	10	10	NUM
gujaf-31	253	4	,	,	PUNCT
gujaf-31	253	5	1	1	NUM
gujaf-31	253	6	-	-	SYM
gujaf-31	253	7	23	23	NUM
gujaf-31	253	8	hirigoyen	hirigoyen	NOUN
gujaf-31	253	9	,	,	PUNCT
gujaf-31	253	10	g.	g.	PROPN
gujaf-31	253	11	&	&	CCONJ
gujaf-31	253	12	poulain	poulain	PROPN
gujaf-31	253	13	-	-	PUNCT
gujaf-31	253	14	rehm	rehm	NOUN
gujaf-31	253	15	,	,	PUNCT
gujaf-31	253	16	t.	t.	PROPN
gujaf-31	253	17	(	(	PUNCT
gujaf-31	253	18	2015	2015	NUM
gujaf-31	253	19	)	)	PUNCT
gujaf-31	253	20	.	.	PUNCT
gujaf-31	254	1	relationships	relationship	NOUN
gujaf-31	254	2	between	between	ADP
gujaf-31	254	3	corporate	corporate	ADJ
gujaf-31	254	4	social	social	ADJ
gujaf-31	254	5	responsibility	responsibility	NOUN
gujaf-31	254	6	and	and	CCONJ
gujaf-31	254	7	financial	financial	ADJ
gujaf-31	254	8	performance	performance	NOUN
gujaf-31	254	9	:	:	PUNCT
gujaf-31	254	10	what	what	PRON
gujaf-31	254	11	is	be	AUX
gujaf-31	254	12	the	the	DET
gujaf-31	254	13	causality	causality	NOUN
gujaf-31	254	14	?	?	PUNCT
gujaf-31	255	1	journal	journal	NOUN
gujaf-31	255	2	of	of	ADP
gujaf-31	255	3	business	business	NOUN
gujaf-31	255	4	and	and	CCONJ
gujaf-31	255	5	management	management	NOUN
gujaf-31	255	6	,	,	PUNCT
gujaf-31	255	7	4	4	NUM
gujaf-31	255	8	(	(	PUNCT
gujaf-31	255	9	1	1	NUM
gujaf-31	255	10	)	)	PUNCT
gujaf-31	255	11	,	,	PUNCT
gujaf-31	255	12	18	18	NUM
gujaf-31	255	13	-	-	SYM
gujaf-31	255	14	43	43	NUM
gujaf-31	255	15	husted	huste	VERB
gujaf-31	255	16	,	,	PUNCT
gujaf-31	255	17	b.	b.	PROPN
gujaf-31	255	18	w.	w.	PROPN
gujaf-31	255	19	(	(	PUNCT
gujaf-31	255	20	2003	2003	NUM
gujaf-31	255	21	)	)	PUNCT
gujaf-31	255	22	.	.	PUNCT
gujaf-31	256	1	governance	governance	NOUN
gujaf-31	256	2	choices	choice	NOUN
gujaf-31	256	3	for	for	ADP
gujaf-31	256	4	corporate	corporate	ADJ
gujaf-31	256	5	social	social	ADJ
gujaf-31	256	6	responsibility	responsibility	NOUN
gujaf-31	256	7	:	:	PUNCT
gujaf-31	256	8	to	to	PART
gujaf-31	256	9	contribute	contribute	VERB
gujaf-31	256	10	,	,	PUNCT
gujaf-31	256	11	collaborate	collaborate	VERB
gujaf-31	256	12	or	or	CCONJ
gujaf-31	256	13	internalize	internalize	VERB
gujaf-31	256	14	?	?	PUNCT
gujaf-31	257	1	long	long	ADJ
gujaf-31	257	2	range	range	NOUN
gujaf-31	257	3	planning	planning	NOUN
gujaf-31	257	4	,	,	PUNCT
gujaf-31	257	5	36(5	36(5	NUM
gujaf-31	257	6	)	)	PUNCT
gujaf-31	257	7	,	,	PUNCT
gujaf-31	257	8	481–498	481–498	NUM
gujaf-31	257	9	.	.	PUNCT
gujaf-31	258	1	jensen	jensen	PROPN
gujaf-31	258	2	,	,	PUNCT
gujaf-31	258	3	m.(2001	m.(2001	PROPN
gujaf-31	258	4	)	)	PUNCT
gujaf-31	258	5	.	.	PUNCT
gujaf-31	259	1	value	value	PROPN
gujaf-31	259	2	maximization	maximization	NOUN
gujaf-31	259	3	,	,	PUNCT
gujaf-31	259	4	stakeholder	stakeholder	NOUN
gujaf-31	259	5	theory	theory	NOUN
gujaf-31	259	6	,	,	PUNCT
gujaf-31	259	7	and	and	CCONJ
gujaf-31	259	8	the	the	DET
gujaf-31	259	9	corporate	corporate	ADJ
gujaf-31	259	10	objective	objective	ADJ
gujaf-31	259	11	function	function	NOUN
gujaf-31	259	12	.	.	PUNCT
gujaf-31	260	1	journal	journal	NOUN
gujaf-31	260	2	of	of	ADP
gujaf-31	260	3	applied	apply	VERB
gujaf-31	260	4	corporate	corporate	ADJ
gujaf-31	260	5	finance	finance	NOUN
gujaf-31	260	6	,	,	PUNCT
gujaf-31	260	7	14	14	NUM
gujaf-31	260	8	,	,	PUNCT
gujaf-31	260	9	3	3	NUM
gujaf-31	260	10	-	-	SYM
gujaf-31	260	11	12	12	NUM
gujaf-31	260	12	.	.	PUNCT
gujaf-31	261	1	gusau	gusau	PROPN
gujaf-31	261	2	journal	journal	PROPN
gujaf-31	261	3	of	of	ADP
gujaf-31	261	4	accounting	accounting	NOUN
gujaf-31	261	5	and	and	CCONJ
gujaf-31	261	6	finance	finance	NOUN
gujaf-31	261	7	,	,	PUNCT
gujaf-31	261	8	vol	vol	NOUN
gujaf-31	261	9	.	.	PUNCT
gujaf-31	262	1	i	i	PRON
gujaf-31	262	2	,	,	PUNCT
gujaf-31	262	3	issue	issue	NOUN
gujaf-31	262	4	2	2	NUM
gujaf-31	262	5	,	,	PUNCT
gujaf-31	262	6	october	october	PROPN
gujaf-31	262	7	,	,	PUNCT
gujaf-31	262	8	2020	2020	NUM
gujaf-31	262	9	18	18	NUM
gujaf-31	262	10	milne	milne	PROPN
gujaf-31	262	11	,	,	PUNCT
gujaf-31	262	12	m.	m.	PROPN
gujaf-31	262	13	j.	j.	PROPN
gujaf-31	262	14	&	&	CCONJ
gujaf-31	262	15	alder	alder	PROPN
gujaf-31	262	16	,	,	PUNCT
gujaf-31	262	17	r.	r.	PROPN
gujaf-31	262	18	w.	w.	PROPN
gujaf-31	262	19	(	(	PUNCT
gujaf-31	262	20	1990	1990	NUM
gujaf-31	262	21	)	)	PUNCT
gujaf-31	262	22	.	.	PUNCT
gujaf-31	263	1	exploring	explore	VERB
gujaf-31	263	2	the	the	DET
gujaf-31	263	3	reliability	reliability	NOUN
gujaf-31	263	4	of	of	ADP
gujaf-31	263	5	social	social	ADJ
gujaf-31	263	6	and	and	CCONJ
gujaf-31	263	7	environmental	environmental	ADJ
gujaf-31	263	8	disclosures	disclosure	NOUN
gujaf-31	263	9	content	content	VERB
gujaf-31	263	10	analysis	analysis	NOUN
gujaf-31	263	11	.	.	PUNCT
gujaf-31	264	1	accounting	accounting	NOUN
gujaf-31	264	2	,	,	PUNCT
gujaf-31	264	3	auditing	auditing	NOUN
gujaf-31	264	4	and	and	CCONJ
gujaf-31	264	5	accountability	accountability	NOUN
gujaf-31	264	6	journal	journal	NOUN
gujaf-31	264	7	,	,	PUNCT
gujaf-31	264	8	12	12	NUM
gujaf-31	264	9	(	(	PUNCT
gujaf-31	264	10	2	2	NUM
gujaf-31	264	11	)	)	PUNCT
gujaf-31	264	12	,	,	PUNCT
gujaf-31	264	13	237	237	NUM
gujaf-31	264	14	-	-	SYM
gujaf-31	264	15	256	256	NUM
gujaf-31	264	16	.	.	PUNCT
gujaf-31	264	17	mirfazli	mirfazli	PROPN
gujaf-31	264	18	,	,	PUNCT
gujaf-31	264	19	e.	e.	PROPN
gujaf-31	264	20	(	(	PUNCT
gujaf-31	264	21	2008).corporate	2008).corporate	NUM
gujaf-31	264	22	social	social	ADJ
gujaf-31	264	23	responsibility	responsibility	NOUN
gujaf-31	264	24	(	(	PUNCT
gujaf-31	264	25	csr	csr	NOUN
gujaf-31	264	26	)	)	PUNCT
gujaf-31	264	27	information	information	NOUN
gujaf-31	264	28	disclosure	disclosure	NOUN
gujaf-31	264	29	by	by	ADP
gujaf-31	264	30	annual	annual	ADJ
gujaf-31	264	31	reports	report	NOUN
gujaf-31	264	32	of	of	ADP
gujaf-31	264	33	public	public	ADJ
gujaf-31	264	34	companies	company	NOUN
gujaf-31	264	35	listed	list	VERB
gujaf-31	264	36	at	at	ADP
gujaf-31	264	37	indonesia	indonesia	PROPN
gujaf-31	264	38	stock	stock	PROPN
gujaf-31	264	39	exchange	exchange	PROPN
gujaf-31	264	40	(	(	PUNCT
gujaf-31	264	41	idx	idx	PROPN
gujaf-31	264	42	)	)	PUNCT
gujaf-31	264	43	.	.	PUNCT
gujaf-31	265	1	international	international	ADJ
gujaf-31	265	2	journal	journal	PROPN
gujaf-31	265	3	of	of	ADP
gujaf-31	265	4	islamic	islamic	ADJ
gujaf-31	265	5	and	and	CCONJ
gujaf-31	265	6	middle	middle	ADJ
gujaf-31	265	7	eastern	eastern	ADJ
gujaf-31	265	8	finance	finance	NOUN
gujaf-31	265	9	and	and	CCONJ
gujaf-31	265	10	management	management	NOUN
gujaf-31	265	11	,	,	PUNCT
gujaf-31	265	12	1(4	1(4	NUM
gujaf-31	265	13	)	)	PUNCT
gujaf-31	265	14	,	,	PUNCT
gujaf-31	265	15	275	275	NUM
gujaf-31	265	16	-	-	SYM
gujaf-31	265	17	284	284	NUM
gujaf-31	265	18	.	.	PUNCT
gujaf-31	266	1	nag	nag	VERB
gujaf-31	266	2	,	,	PUNCT
gujaf-31	266	3	t.	t.	PROPN
gujaf-31	266	4	&	&	CCONJ
gujaf-31	266	5	bhattarcharyya	bhattarcharyya	PROPN
gujaf-31	266	6	,	,	PUNCT
gujaf-31	266	7	a.	a.	PROPN
gujaf-31	266	8	k.	k.	PROPN
gujaf-31	267	1	(	(	PUNCT
gujaf-31	267	2	2015).corporate	2015).corporate	NUM
gujaf-31	267	3	social	social	ADJ
gujaf-31	267	4	responsibility	responsibility	NOUN
gujaf-31	267	5	reporting	report	VERB
gujaf-31	267	6	in	in	ADP
gujaf-31	267	7	india	india	PROPN
gujaf-31	267	8	:	:	PUNCT
gujaf-31	267	9	exploring	explore	VERB
gujaf-31	267	10	linkage	linkage	NOUN
gujaf-31	267	11	with	with	ADP
gujaf-31	267	12	firm	firm	ADJ
gujaf-31	267	13	performance	performance	NOUN
gujaf-31	267	14	and	and	CCONJ
gujaf-31	267	15	development	development	NOUN
gujaf-31	267	16	linkages	linkage	NOUN
gujaf-31	267	17	with	with	ADP
gujaf-31	267	18	firm	firm	ADJ
gujaf-31	267	19	performance	performance	NOUN
gujaf-31	267	20	and	and	CCONJ
gujaf-31	267	21	development	development	NOUN
gujaf-31	267	22	kolkata	kolkata	PROPN
gujaf-31	267	23	,	,	PUNCT
gujaf-31	267	24	india	india	PROPN
gujaf-31	267	25	ngwakwe	ngwakwe	PROPN
gujaf-31	267	26	,	,	PUNCT
gujaf-31	267	27	c.	c.	PROPN
gujaf-31	267	28	c.	c.	PROPN
gujaf-31	267	29	(	(	PUNCT
gujaf-31	267	30	2008	2008	NUM
gujaf-31	267	31	)	)	PUNCT
gujaf-31	267	32	.	.	PUNCT
gujaf-31	268	1	environmental	environmental	ADJ
gujaf-31	268	2	responsibility	responsibility	NOUN
gujaf-31	268	3	and	and	CCONJ
gujaf-31	268	4	firm	firm	ADJ
gujaf-31	268	5	performance	performance	NOUN
gujaf-31	268	6	:	:	PUNCT
gujaf-31	268	7	evidence	evidence	NOUN
gujaf-31	268	8	from	from	ADP
gujaf-31	268	9	nigeria	nigeria	PROPN
gujaf-31	268	10	.	.	PUNCT
gujaf-31	269	1	international	international	ADJ
gujaf-31	269	2	journal	journal	PROPN
gujaf-31	269	3	of	of	ADP
gujaf-31	269	4	social	social	ADJ
gujaf-31	269	5	,	,	PUNCT
gujaf-31	269	6	behavioral	behavioral	ADJ
gujaf-31	269	7	,	,	PUNCT
gujaf-31	269	8	educational	educational	ADJ
gujaf-31	269	9	,	,	PUNCT
gujaf-31	269	10	economic	economic	ADJ
gujaf-31	269	11	,	,	PUNCT
gujaf-31	269	12	business	business	NOUN
gujaf-31	269	13	and	and	CCONJ
gujaf-31	269	14	industrial	industrial	ADJ
gujaf-31	269	15	engineering	engineering	NOUN
gujaf-31	269	16	,	,	PUNCT
gujaf-31	269	17	2	2	NUM
gujaf-31	269	18	(	(	PUNCT
gujaf-31	269	19	10	10	NUM
gujaf-31	269	20	)	)	PUNCT
gujaf-31	269	21	,	,	PUNCT
gujaf-31	269	22	olawale	olawale	NOUN
gujaf-31	269	23	,	,	PUNCT
gujaf-31	269	24	a.	a.	PROPN
gujaf-31	269	25	s.	s.	PROPN
gujaf-31	269	26	(	(	PUNCT
gujaf-31	269	27	2010	2010	NUM
gujaf-31	269	28	)	)	PUNCT
gujaf-31	269	29	.	.	PUNCT
gujaf-31	270	1	the	the	DET
gujaf-31	270	2	impact	impact	NOUN
gujaf-31	270	3	of	of	ADP
gujaf-31	270	4	corporate	corporate	ADJ
gujaf-31	270	5	social	social	ADJ
gujaf-31	270	6	responsibility	responsibility	NOUN
gujaf-31	270	7	on	on	ADP
gujaf-31	270	8	the	the	DET
gujaf-31	270	9	profitability	profitability	NOUN
gujaf-31	270	10	of	of	ADP
gujaf-31	270	11	the	the	DET
gujaf-31	270	12	nigerian	nigerian	ADJ
gujaf-31	270	13	banking	banking	NOUN
gujaf-31	270	14	sector	sector	NOUN
gujaf-31	270	15	:	:	PUNCT
gujaf-31	270	16	a	a	DET
gujaf-31	270	17	case	case	NOUN
gujaf-31	270	18	study	study	NOUN
gujaf-31	270	19	of	of	ADP
gujaf-31	270	20	first	first	ADJ
gujaf-31	270	21	bank	bank	PROPN
gujaf-31	270	22	of	of	ADP
gujaf-31	270	23	nigeria	nigeria	PROPN
gujaf-31	270	24	plc	plc	PROPN
gujaf-31	270	25	.	.	PROPN
gujaf-31	270	26	available	available	ADJ
gujaf-31	270	27	on	on	ADP
gujaf-31	270	28	:	:	PUNCT
gujaf-31	270	29	http	http	ADJ
gujaf-31	270	30	/	/	SYM
gujaf-31	270	31	www.ediaro.com	www.ediaro.com	PROPN
gujaf-31	270	32	orlitzky	orlitzky	NOUN
gujaf-31	270	33	,	,	PUNCT
gujaf-31	270	34	m.	m.	NOUN
gujaf-31	270	35	,	,	PUNCT
gujaf-31	270	36	schmidt	schmidt	PROPN
gujaf-31	270	37	,	,	PUNCT
gujaf-31	270	38	f.	f.	PROPN
gujaf-31	270	39	&	&	CCONJ
gujaf-31	270	40	rynes	rynes	PROPN
gujaf-31	270	41	,	,	PUNCT
gujaf-31	270	42	s.	s.	PROPN
gujaf-31	270	43	(	(	PUNCT
gujaf-31	270	44	2003	2003	NUM
gujaf-31	270	45	)	)	PUNCT
gujaf-31	270	46	.	.	PUNCT
gujaf-31	271	1	corporate	corporate	ADJ
gujaf-31	271	2	social	social	ADJ
gujaf-31	271	3	and	and	CCONJ
gujaf-31	271	4	financial	financial	ADJ
gujaf-31	271	5	performance	performance	NOUN
gujaf-31	271	6	:	:	PUNCT
gujaf-31	271	7	a	a	DET
gujaf-31	271	8	meta	meta	ADJ
gujaf-31	271	9	-	-	PUNCT
gujaf-31	271	10	analysis	analysis	NOUN
gujaf-31	271	11	.	.	PUNCT
gujaf-31	272	1	organization	organization	NOUN
gujaf-31	272	2	studies	study	NOUN
gujaf-31	272	3	,	,	PUNCT
gujaf-31	272	4	24	24	NUM
gujaf-31	272	5	(	(	PUNCT
gujaf-31	272	6	3	3	NUM
gujaf-31	272	7	)	)	PUNCT
gujaf-31	272	8	,	,	PUNCT
gujaf-31	272	9	403–411	403–411	NUM
gujaf-31	272	10	.	.	PUNCT
gujaf-31	273	1	ozcelik	ozcelik	PROPN
gujaf-31	273	2	,	,	PUNCT
gujaf-31	273	3	f.	f.	PROPN
gujaf-31	273	4	,	,	PUNCT
gujaf-31	273	5	ozturk	ozturk	PROPN
gujaf-31	273	6	,	,	PUNCT
gujaf-31	273	7	b.	b.	PROPN
gujaf-31	273	8	a.	a.	PROPN
gujaf-31	273	9	&	&	CCONJ
gujaf-31	273	10	gursakal	gursakal	PROPN
gujaf-31	273	11	,	,	PUNCT
gujaf-31	273	12	s.	s.	PROPN
gujaf-31	273	13	(	(	PUNCT
gujaf-31	273	14	2014	2014	NUM
gujaf-31	273	15	)	)	PUNCT
gujaf-31	273	16	.	.	PUNCT
gujaf-31	274	1	investigating	investigate	VERB
gujaf-31	274	2	the	the	DET
gujaf-31	274	3	relationship	relationship	NOUN
gujaf-31	274	4	between	between	ADP
gujaf-31	274	5	corporate	corporate	ADJ
gujaf-31	274	6	social	social	ADJ
gujaf-31	274	7	responsibility	responsibility	NOUN
gujaf-31	274	8	and	and	CCONJ
gujaf-31	274	9	financial	financial	ADJ
gujaf-31	274	10	performance	performance	NOUN
gujaf-31	274	11	in	in	ADP
gujaf-31	274	12	turkey	turkey	PROPN
gujaf-31	274	13	.	.	PUNCT
gujaf-31	275	1	ataturk	ataturk	PROPN
gujaf-31	275	2	universitesi	universitesi	PROPN
gujaf-31	275	3	iktisadi	iktisadi	PROPN
gujaf-31	275	4	ve	ve	AUX
gujaf-31	275	5	idari	idari	ADV
gujaf-31	275	6	bilimler	bilimler	PROPN
gujaf-31	275	7	dergisi	dergisi	PROPN
gujaf-31	275	8	,	,	PUNCT
gujaf-31	275	9	28	28	NUM
gujaf-31	275	10	(	(	PUNCT
gujaf-31	275	11	3	3	NUM
gujaf-31	275	12	)	)	PUNCT
gujaf-31	275	13	,	,	PUNCT
gujaf-31	275	14	189	189	NUM
gujaf-31	275	15	-	-	SYM
gujaf-31	275	16	203	203	NUM
gujaf-31	275	17	riordan	riordan	PROPN
gujaf-31	275	18	,	,	PUNCT
gujaf-31	275	19	c.	c.	PROPN
gujaf-31	275	20	m.	m.	PROPN
gujaf-31	275	21	,	,	PUNCT
gujaf-31	275	22	gatewood	gatewood	PROPN
gujaf-31	275	23	,	,	PUNCT
gujaf-31	275	24	r.	r.	PROPN
gujaf-31	275	25	d	d	PROPN
gujaf-31	275	26	&	&	CCONJ
gujaf-31	275	27	bill	bill	PROPN
gujaf-31	275	28	,	,	PUNCT
gujaf-31	275	29	j.	j.	PROPN
gujaf-31	275	30	b.	b.	PROPN
gujaf-31	275	31	(	(	PUNCT
gujaf-31	275	32	1997	1997	NUM
gujaf-31	275	33	)	)	PUNCT
gujaf-31	275	34	.	.	PUNCT
gujaf-31	276	1	corporate	corporate	ADJ
gujaf-31	276	2	image	image	NOUN
gujaf-31	276	3	:	:	PUNCT
gujaf-31	276	4	employee	employee	NOUN
gujaf-31	276	5	reactions	reaction	NOUN
gujaf-31	276	6	and	and	CCONJ
gujaf-31	276	7	implications	implication	NOUN
gujaf-31	276	8	for	for	ADP
gujaf-31	276	9	managing	manage	VERB
gujaf-31	276	10	corporate	corporate	ADJ
gujaf-31	276	11	social	social	ADJ
gujaf-31	276	12	performance	performance	NOUN
gujaf-31	276	13	’	'	PUNCT
gujaf-31	276	14	,	,	PUNCT
gujaf-31	276	15	journal	journal	NOUN
gujaf-31	276	16	of	of	ADP
gujaf-31	276	17	business	business	NOUN
gujaf-31	276	18	ethics	ethic	NOUN
gujaf-31	276	19	,	,	PUNCT
gujaf-31	276	20	16(4	16(4	NUM
gujaf-31	276	21	)	)	PUNCT
gujaf-31	276	22	,	,	PUNCT
gujaf-31	276	23	401–412	401–412	NUM
gujaf-31	276	24	.	.	PUNCT
gujaf-31	277	1	sani	sani	PROPN
gujaf-31	277	2	,	,	PUNCT
gujaf-31	277	3	a.	a.	PROPN
gujaf-31	277	4	b.	b.	PROPN
gujaf-31	277	5	,	,	PUNCT
gujaf-31	277	6	bakare	bakare	PROPN
gujaf-31	277	7	,	,	PUNCT
gujaf-31	277	8	t.	t.	PROPN
gujaf-31	277	9	o.	o.	PROPN
gujaf-31	277	10	&	&	CCONJ
gujaf-31	277	11	nurudeen	nurudeen	PROPN
gujaf-31	277	12	,	,	PUNCT
gujaf-31	277	13	a.	a.	NOUN
gujaf-31	277	14	o.	o.	NOUN
gujaf-31	277	15	(	(	PUNCT
gujaf-31	277	16	2019	2019	NUM
gujaf-31	277	17	)	)	PUNCT
gujaf-31	277	18	.	.	PUNCT
gujaf-31	278	1	corporate	corporate	ADJ
gujaf-31	278	2	social	social	ADJ
gujaf-31	278	3	responsibility	responsibility	NOUN
gujaf-31	278	4	and	and	CCONJ
gujaf-31	278	5	financial	financial	ADJ
gujaf-31	278	6	performance	performance	NOUN
gujaf-31	278	7	of	of	ADP
gujaf-31	278	8	conglomerates	conglomerate	NOUN
gujaf-31	278	9	companies	company	NOUN
gujaf-31	278	10	in	in	ADP
gujaf-31	278	11	nigeria	nigeria	PROPN
gujaf-31	278	12	.	.	PUNCT
gujaf-31	279	1	journal	journal	PROPN
gujaf-31	279	2	of	of	ADP
gujaf-31	279	3	accounting	accounting	NOUN
gujaf-31	279	4	and	and	CCONJ
gujaf-31	279	5	management	management	NOUN
gujaf-31	279	6	,	,	PUNCT
gujaf-31	279	7	2	2	NUM
gujaf-31	279	8	(	(	PUNCT
gujaf-31	279	9	1	1	NUM
gujaf-31	279	10	)	)	PUNCT
gujaf-31	279	11	,	,	PUNCT
gujaf-31	279	12	18	18	NUM
gujaf-31	279	13	-	-	SYM
gujaf-31	279	14	25	25	NUM
gujaf-31	279	15	servaes	servaes	NOUN
gujaf-31	279	16	,	,	PUNCT
gujaf-31	279	17	h.	h.	PROPN
gujaf-31	279	18	&	&	CCONJ
gujaf-31	279	19	tamayo	tamayo	PROPN
gujaf-31	279	20	,	,	PUNCT
gujaf-31	279	21	a.	a.	NOUN
gujaf-31	279	22	(	(	PUNCT
gujaf-31	279	23	2013	2013	NUM
gujaf-31	279	24	)	)	PUNCT
gujaf-31	279	25	.	.	PUNCT
gujaf-31	280	1	the	the	DET
gujaf-31	280	2	impact	impact	NOUN
gujaf-31	280	3	of	of	ADP
gujaf-31	280	4	corporate	corporate	ADJ
gujaf-31	280	5	social	social	ADJ
gujaf-31	280	6	responsibility	responsibility	NOUN
gujaf-31	280	7	on	on	ADP
gujaf-31	280	8	firm	firm	ADJ
gujaf-31	280	9	value	value	NOUN
gujaf-31	280	10	:	:	PUNCT
gujaf-31	280	11	the	the	DET
gujaf-31	280	12	role	role	NOUN
gujaf-31	280	13	of	of	ADP
gujaf-31	280	14	customer	customer	NOUN
gujaf-31	280	15	awareness	awareness	NOUN
gujaf-31	280	16	.	.	PUNCT
gujaf-31	281	1	management	management	NOUN
gujaf-31	281	2	science	science	NOUN
gujaf-31	281	3	,	,	PUNCT
gujaf-31	281	4	59	59	NUM
gujaf-31	281	5	(	(	PUNCT
gujaf-31	281	6	5	5	NUM
gujaf-31	281	7	)	)	PUNCT
gujaf-31	281	8	,	,	PUNCT
gujaf-31	281	9	1045	1045	NUM
gujaf-31	281	10	-	-	SYM
gujaf-31	281	11	1061	1061	NUM
gujaf-31	281	12	suchman	suchman	NOUN
gujaf-31	281	13	,	,	PUNCT
gujaf-31	281	14	m.	m.	NOUN
gujaf-31	281	15	c.	c.	PROPN
gujaf-31	281	16	(	(	PUNCT
gujaf-31	281	17	1995	1995	NUM
gujaf-31	281	18	)	)	PUNCT
gujaf-31	281	19	.	.	PUNCT
gujaf-31	282	1	managing	manage	VERB
gujaf-31	282	2	legitimacy	legitimacy	NOUN
gujaf-31	282	3	:	:	PUNCT
gujaf-31	282	4	strategic	strategic	ADJ
gujaf-31	282	5	and	and	CCONJ
gujaf-31	282	6	institutional	institutional	ADJ
gujaf-31	282	7	approaches	approach	NOUN
gujaf-31	282	8	.	.	PUNCT
gujaf-31	283	1	academy	academy	PROPN
gujaf-31	283	2	of	of	ADP
gujaf-31	283	3	management	management	PROPN
gujaf-31	283	4	journal	journal	NOUN
gujaf-31	283	5	,	,	PUNCT
gujaf-31	283	6	20	20	NUM
gujaf-31	283	7	(	(	PUNCT
gujaf-31	283	8	3	3	NUM
gujaf-31	283	9	)	)	PUNCT
gujaf-31	283	10	,	,	PUNCT
gujaf-31	283	11	571	571	NUM
gujaf-31	283	12	610	610	NUM
gujaf-31	283	13	.	.	PUNCT
gujaf-31	284	1	turban	turban	PROPN
gujaf-31	284	2	,	,	PUNCT
gujaf-31	284	3	d.	d.	PROPN
gujaf-31	284	4	b.	b.	PROPN
gujaf-31	284	5	&	&	CCONJ
gujaf-31	284	6	greening	greening	PROPN
gujaf-31	284	7	,	,	PUNCT
gujaf-31	284	8	d.	d.	PROPN
gujaf-31	284	9	w.	w.	PROPN
gujaf-31	284	10	(	(	PUNCT
gujaf-31	284	11	2000	2000	NUM
gujaf-31	284	12	)	)	PUNCT
gujaf-31	284	13	.	.	PUNCT
gujaf-31	285	1	corporate	corporate	ADJ
gujaf-31	285	2	social	social	ADJ
gujaf-31	285	3	performance	performance	NOUN
gujaf-31	285	4	as	as	ADP
gujaf-31	285	5	a	a	DET
gujaf-31	285	6	competitive	competitive	ADJ
gujaf-31	285	7	advantage	advantage	NOUN
gujaf-31	285	8	in	in	ADP
gujaf-31	285	9	attracting	attract	VERB
gujaf-31	285	10	a	a	DET
gujaf-31	285	11	quality	quality	NOUN
gujaf-31	285	12	workforce	workforce	NOUN
gujaf-31	285	13	.	.	PUNCT
gujaf-31	286	1	business	business	PROPN
gujaf-31	286	2	&	&	CCONJ
gujaf-31	286	3	society	society	PROPN
gujaf-31	286	4	,	,	PUNCT
gujaf-31	286	5	39	39	NUM
gujaf-31	286	6	,	,	PUNCT
gujaf-31	286	7	(	(	PUNCT
gujaf-31	286	8	3	3	NUM
gujaf-31	286	9	)	)	PUNCT
gujaf-31	286	10	,	,	PUNCT
gujaf-31	286	11	254	254	NUM
gujaf-31	286	12	-	-	SYM
gujaf-31	286	13	280	280	NUM
gujaf-31	286	14	gusau	gusau	ADJ
gujaf-31	286	15	journal	journal	NOUN
gujaf-31	286	16	of	of	ADP
gujaf-31	286	17	accounting	accounting	NOUN
gujaf-31	286	18	and	and	CCONJ
gujaf-31	286	19	finance	finance	NOUN
gujaf-31	286	20	,	,	PUNCT
gujaf-31	286	21	vol	vol	NOUN
gujaf-31	286	22	.	.	PUNCT
gujaf-31	287	1	i	i	PRON
gujaf-31	287	2	,	,	PUNCT
gujaf-31	287	3	issue	issue	NOUN
gujaf-31	287	4	2	2	NUM
gujaf-31	287	5	,	,	PUNCT
gujaf-31	287	6	october	october	PROPN
gujaf-31	287	7	,	,	PUNCT
gujaf-31	287	8	2020	2020	NUM
gujaf-31	287	9	19	19	NUM
gujaf-31	287	10	uwuigbe	uwuigbe	NOUN
gujaf-31	287	11	,	,	PUNCT
gujaf-31	287	12	u.	u.	PROPN
gujaf-31	287	13	(	(	PUNCT
gujaf-31	287	14	2011	2011	NUM
gujaf-31	287	15	)	)	PUNCT
gujaf-31	287	16	.	.	PUNCT
gujaf-31	288	1	an	an	DET
gujaf-31	288	2	investigation	investigation	NOUN
gujaf-31	288	3	of	of	ADP
gujaf-31	288	4	the	the	DET
gujaf-31	288	5	association	association	NOUN
gujaf-31	288	6	between	between	ADP
gujaf-31	288	7	social	social	ADJ
gujaf-31	288	8	envrionmental	envrionmental	ADJ
gujaf-31	288	9	reporting	reporting	NOUN
gujaf-31	288	10	and	and	CCONJ
gujaf-31	288	11	the	the	DET
gujaf-31	288	12	financial	financial	ADJ
gujaf-31	288	13	performance	performance	NOUN
gujaf-31	288	14	of	of	ADP
gujaf-31	288	15	firms	firm	NOUN
gujaf-31	288	16	in	in	ADP
gujaf-31	288	17	nigeria	nigeria	PROPN
gujaf-31	288	18	.	.	PUNCT
gujaf-31	289	1	nigerian	nigerian	PROPN
gujaf-31	289	2	accounting	accounting	PROPN
gujaf-31	289	3	horizon	horizon	PROPN
gujaf-31	289	4	,	,	PUNCT
gujaf-31	289	5	4(1),154	4(1),154	NOUN
gujaf-31	289	6	-	-	NOUN
gujaf-31	289	7	164	164	NUM
gujaf-31	289	8	.	.	PUNCT