id	sid	tid	token	lemma	pos
gujaf-315	1	1	gusau	gusau	PROPN
gujaf-315	1	2	journal	journal	NOUN
gujaf-315	1	3	of	of	ADP
gujaf-315	1	4	accounting	accounting	NOUN
gujaf-315	1	5	and	and	CCONJ
gujaf-315	1	6	finance	finance	NOUN
gujaf-315	1	7	,	,	PUNCT
gujaf-315	1	8	vol	vol	NOUN
gujaf-315	1	9	.	.	PROPN
gujaf-315	1	10	5	5	NUM
gujaf-315	1	11	,	,	PUNCT
gujaf-315	1	12	issue	issue	NOUN
gujaf-315	1	13	2	2	NUM
gujaf-315	1	14	,	,	PUNCT
gujaf-315	1	15	october	october	PROPN
gujaf-315	1	16	,	,	PUNCT
gujaf-315	1	17	2024	2024	NUM
gujaf-315	1	18	i	i	PRON
gujaf-315	1	19	gusau	gusau	PROPN
gujaf-315	1	20	journal	journal	NOUN
gujaf-315	1	21	of	of	ADP
gujaf-315	1	22	accounting	accounting	NOUN
gujaf-315	1	23	and	and	CCONJ
gujaf-315	1	24	finance	finance	NOUN
gujaf-315	1	25	(	(	PUNCT
gujaf-315	1	26	gujaf	gujaf	NOUN
gujaf-315	1	27	)	)	PUNCT
gujaf-315	1	28	vol	vol	NOUN
gujaf-315	1	29	.	.	NOUN
gujaf-315	2	1	5	5	NUM
gujaf-315	2	2	issue	issue	NOUN
gujaf-315	2	3	2	2	NUM
gujaf-315	2	4	,	,	PUNCT
gujaf-315	2	5	october	october	PROPN
gujaf-315	2	6	,	,	PUNCT
gujaf-315	2	7	2024	2024	NUM
gujaf-315	2	8	issn	issn	X
gujaf-315	2	9	:	:	PUNCT
gujaf-315	2	10	2756	2756	NUM
gujaf-315	2	11	-	-	PUNCT
gujaf-315	2	12	665x	665x	NOUN
gujaf-315	2	13	a	a	DET
gujaf-315	2	14	publication	publication	NOUN
gujaf-315	2	15	of	of	ADP
gujaf-315	2	16	department	department	NOUN
gujaf-315	2	17	of	of	ADP
gujaf-315	2	18	accounting	accounting	NOUN
gujaf-315	2	19	and	and	CCONJ
gujaf-315	2	20	finance	finance	NOUN
gujaf-315	2	21	,	,	PUNCT
gujaf-315	2	22	faculty	faculty	NOUN
gujaf-315	2	23	of	of	ADP
gujaf-315	2	24	management	management	NOUN
gujaf-315	2	25	and	and	CCONJ
gujaf-315	2	26	social	social	ADJ
gujaf-315	2	27	sciences	science	NOUN
gujaf-315	2	28	,	,	PUNCT
gujaf-315	2	29	federal	federal	ADJ
gujaf-315	2	30	university	university	NOUN
gujaf-315	2	31	gusau	gusau	NOUN
gujaf-315	2	32	,	,	PUNCT
gujaf-315	2	33	zamfara	zamfara	PROPN
gujaf-315	2	34	state	state	PROPN
gujaf-315	2	35	-nigeria	-nigeria	PROPN
gujaf-315	2	36	gusau	gusau	ADJ
gujaf-315	2	37	journal	journal	NOUN
gujaf-315	2	38	of	of	ADP
gujaf-315	2	39	accounting	accounting	NOUN
gujaf-315	2	40	and	and	CCONJ
gujaf-315	2	41	finance	finance	NOUN
gujaf-315	2	42	,	,	PUNCT
gujaf-315	2	43	vol	vol	NOUN
gujaf-315	2	44	.	.	PROPN
gujaf-315	2	45	5	5	NUM
gujaf-315	2	46	,	,	PUNCT
gujaf-315	2	47	issue	issue	NOUN
gujaf-315	2	48	2	2	NUM
gujaf-315	2	49	,	,	PUNCT
gujaf-315	2	50	october	october	PROPN
gujaf-315	2	51	,	,	PUNCT
gujaf-315	2	52	2024	2024	NUM
gujaf-315	2	53	ii	ii	NUM
gujaf-315	2	54	©	©	PROPN
gujaf-315	2	55	department	department	PROPN
gujaf-315	2	56	of	of	ADP
gujaf-315	2	57	accounting	accounting	NOUN
gujaf-315	2	58	and	and	CCONJ
gujaf-315	2	59	finance	finance	NOUN
gujaf-315	2	60	vol	vol	NOUN
gujaf-315	2	61	.	.	PUNCT
gujaf-315	2	62	5	5	NUM
gujaf-315	2	63	issue	issue	NOUN
gujaf-315	2	64	2	2	NUM
gujaf-315	2	65	october	october	PROPN
gujaf-315	2	66	,	,	PUNCT
gujaf-315	2	67	2024	2024	NUM
gujaf-315	2	68	issn	issn	X
gujaf-315	2	69	:	:	PUNCT
gujaf-315	2	70	2756	2756	NUM
gujaf-315	2	71	-	-	PUNCT
gujaf-315	2	72	665x	665x	NOUN
gujaf-315	2	73	a	a	DET
gujaf-315	2	74	publication	publication	NOUN
gujaf-315	2	75	of	of	ADP
gujaf-315	2	76	department	department	NOUN
gujaf-315	2	77	of	of	ADP
gujaf-315	2	78	accounting	accounting	NOUN
gujaf-315	2	79	and	and	CCONJ
gujaf-315	2	80	finance	finance	NOUN
gujaf-315	2	81	,	,	PUNCT
gujaf-315	2	82	faculty	faculty	NOUN
gujaf-315	2	83	of	of	ADP
gujaf-315	2	84	management	management	NOUN
gujaf-315	2	85	and	and	CCONJ
gujaf-315	2	86	social	social	ADJ
gujaf-315	2	87	sciences	science	NOUN
gujaf-315	2	88	,	,	PUNCT
gujaf-315	2	89	federal	federal	ADJ
gujaf-315	2	90	university	university	NOUN
gujaf-315	2	91	gusau	gusau	NOUN
gujaf-315	2	92	,	,	PUNCT
gujaf-315	2	93	zamfara	zamfara	PROPN
gujaf-315	2	94	state	state	NOUN
gujaf-315	2	95	-nigeria	-nigeria	PROPN
gujaf-315	2	96	all	all	DET
gujaf-315	2	97	rights	right	NOUN
gujaf-315	2	98	reserved	reserve	VERB
gujaf-315	2	99	except	except	SCONJ
gujaf-315	2	100	for	for	ADP
gujaf-315	2	101	academic	academic	ADJ
gujaf-315	2	102	purposes	purpose	NOUN
gujaf-315	2	103	no	no	DET
gujaf-315	2	104	part	part	NOUN
gujaf-315	2	105	or	or	CCONJ
gujaf-315	2	106	whole	whole	NOUN
gujaf-315	2	107	of	of	ADP
gujaf-315	2	108	this	this	DET
gujaf-315	2	109	publication	publication	NOUN
gujaf-315	2	110	is	be	AUX
gujaf-315	2	111	allowed	allow	VERB
gujaf-315	2	112	to	to	PART
gujaf-315	2	113	be	be	AUX
gujaf-315	2	114	reproduced	reproduce	VERB
gujaf-315	2	115	,	,	PUNCT
gujaf-315	2	116	stored	store	VERB
gujaf-315	2	117	in	in	ADP
gujaf-315	2	118	a	a	DET
gujaf-315	2	119	retrieval	retrieval	NOUN
gujaf-315	2	120	system	system	NOUN
gujaf-315	2	121	or	or	CCONJ
gujaf-315	2	122	transmitted	transmit	VERB
gujaf-315	2	123	in	in	ADP
gujaf-315	2	124	any	any	DET
gujaf-315	2	125	form	form	NOUN
gujaf-315	2	126	or	or	CCONJ
gujaf-315	2	127	by	by	ADP
gujaf-315	2	128	any	any	DET
gujaf-315	2	129	means	mean	NOUN
gujaf-315	2	130	be	be	AUX
gujaf-315	2	131	it	it	PRON
gujaf-315	2	132	mechanical	mechanical	ADJ
gujaf-315	2	133	,	,	PUNCT
gujaf-315	2	134	electrical	electrical	ADJ
gujaf-315	2	135	,	,	PUNCT
gujaf-315	2	136	photocopying	photocopying	NOUN
gujaf-315	2	137	,	,	PUNCT
gujaf-315	2	138	recording	recording	NOUN
gujaf-315	2	139	or	or	CCONJ
gujaf-315	2	140	otherwise	otherwise	ADV
gujaf-315	2	141	,	,	PUNCT
gujaf-315	2	142	without	without	ADP
gujaf-315	2	143	prior	prior	ADJ
gujaf-315	2	144	permission	permission	NOUN
gujaf-315	2	145	of	of	ADP
gujaf-315	2	146	the	the	DET
gujaf-315	2	147	copyright	copyright	NOUN
gujaf-315	2	148	owner	owner	NOUN
gujaf-315	2	149	.	.	PUNCT
gujaf-315	3	1	published	publish	VERB
gujaf-315	3	2	and	and	CCONJ
gujaf-315	3	3	printed	print	VERB
gujaf-315	3	4	by	by	ADP
gujaf-315	3	5	:	:	PUNCT
gujaf-315	3	6	ahmadu	ahmadu	PROPN
gujaf-315	3	7	bello	bello	PROPN
gujaf-315	3	8	university	university	PROPN
gujaf-315	3	9	press	press	NOUN
gujaf-315	3	10	limited	limit	VERB
gujaf-315	3	11	,	,	PUNCT
gujaf-315	3	12	zaria	zaria	PROPN
gujaf-315	3	13	kaduna	kaduna	PROPN
gujaf-315	3	14	state	state	PROPN
gujaf-315	3	15	,	,	PUNCT
gujaf-315	3	16	nigeria	nigeria	PROPN
gujaf-315	3	17	.	.	PUNCT
gujaf-315	4	1	tel	tel	ADP
gujaf-315	4	2	:	:	PUNCT
gujaf-315	4	3	08065949711	08065949711	NUM
gujaf-315	4	4	,	,	PUNCT
gujaf-315	4	5	069	069	NUM
gujaf-315	4	6	-	-	SYM
gujaf-315	4	7	879121	879121	NUM
gujaf-315	4	8	e	e	NOUN
gujaf-315	4	9	-	-	NOUN
gujaf-315	4	10	mail	mail	NOUN
gujaf-315	4	11	:	:	PUNCT
gujaf-315	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-315	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-315	5	1	website	website	NOUN
gujaf-315	5	2	:	:	PUNCT
gujaf-315	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-315	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-315	5	5	gusau	gusau	PROPN
gujaf-315	5	6	journal	journal	PROPN
gujaf-315	5	7	of	of	ADP
gujaf-315	5	8	accounting	accounting	NOUN
gujaf-315	5	9	and	and	CCONJ
gujaf-315	5	10	finance	finance	NOUN
gujaf-315	5	11	,	,	PUNCT
gujaf-315	5	12	vol	vol	NOUN
gujaf-315	5	13	.	.	PROPN
gujaf-315	5	14	5	5	NUM
gujaf-315	5	15	,	,	PUNCT
gujaf-315	5	16	issue	issue	NOUN
gujaf-315	5	17	2	2	NUM
gujaf-315	5	18	,	,	PUNCT
gujaf-315	5	19	october	october	PROPN
gujaf-315	5	20	,	,	PUNCT
gujaf-315	5	21	2024	2024	NUM
gujaf-315	5	22	iii	iii	NUM
gujaf-315	5	23	editorial	editorial	PROPN
gujaf-315	5	24	board	board	NOUN
gujaf-315	5	25	editor	editor	NOUN
gujaf-315	5	26	-	-	PUNCT
gujaf-315	5	27	in	in	ADP
gujaf-315	5	28	-	-	PUNCT
gujaf-315	5	29	chief	chief	NOUN
gujaf-315	5	30	:	:	PUNCT
gujaf-315	5	31	prof	prof	PROPN
gujaf-315	5	32	.	.	PUNCT
gujaf-315	5	33	shehu	shehu	PROPN
gujaf-315	5	34	usman	usman	PROPN
gujaf-315	5	35	hassan	hassan	PROPN
gujaf-315	5	36	department	department	PROPN
gujaf-315	5	37	of	of	ADP
gujaf-315	5	38	accounting	accounting	PROPN
gujaf-315	5	39	,	,	PUNCT
gujaf-315	5	40	federal	federal	ADJ
gujaf-315	5	41	university	university	PROPN
gujaf-315	5	42	of	of	ADP
gujaf-315	5	43	kashere	kashere	PROPN
gujaf-315	5	44	,	,	PUNCT
gujaf-315	5	45	gombe	gombe	ADJ
gujaf-315	5	46	state	state	NOUN
gujaf-315	5	47	.	.	PUNCT
gujaf-315	6	1	associate	associate	NOUN
gujaf-315	6	2	editor	editor	NOUN
gujaf-315	6	3	:	:	PUNCT
gujaf-315	6	4	dr	dr	PROPN
gujaf-315	6	5	.	.	PROPN
gujaf-315	6	6	muhammad	muhammad	PROPN
gujaf-315	6	7	mustapha	mustapha	PROPN
gujaf-315	6	8	bagudo	bagudo	PROPN
gujaf-315	6	9	department	department	PROPN
gujaf-315	6	10	of	of	ADP
gujaf-315	6	11	accounting	accounting	PROPN
gujaf-315	6	12	,	,	PUNCT
gujaf-315	6	13	ahmadu	ahmadu	PROPN
gujaf-315	6	14	bello	bello	PROPN
gujaf-315	6	15	university	university	PROPN
gujaf-315	6	16	zaria	zaria	PROPN
gujaf-315	6	17	,	,	PUNCT
gujaf-315	6	18	kaduna	kaduna	PROPN
gujaf-315	6	19	state	state	PROPN
gujaf-315	6	20	.	.	PUNCT
gujaf-315	7	1	managing	manage	VERB
gujaf-315	7	2	editor	editor	NOUN
gujaf-315	7	3	:	:	PUNCT
gujaf-315	7	4	dr	dr	PROPN
gujaf-315	7	5	.	.	PROPN
gujaf-315	7	6	umar	umar	PROPN
gujaf-315	7	7	farouk	farouk	PROPN
gujaf-315	7	8	abdulkarim	abdulkarim	PROPN
gujaf-315	7	9	department	department	PROPN
gujaf-315	7	10	of	of	ADP
gujaf-315	7	11	accounting	accounting	NOUN
gujaf-315	7	12	and	and	CCONJ
gujaf-315	7	13	finance	finance	NOUN
gujaf-315	7	14	,	,	PUNCT
gujaf-315	7	15	federal	federal	ADJ
gujaf-315	7	16	university	university	NOUN
gujaf-315	7	17	gusau	gusau	PROPN
gujaf-315	7	18	,	,	PUNCT
gujaf-315	7	19	zamfara	zamfara	PROPN
gujaf-315	7	20	state	state	PROPN
gujaf-315	7	21	.	.	PUNCT
gujaf-315	8	1	editorial	editorial	PROPN
gujaf-315	8	2	board	board	NOUN
gujaf-315	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-315	8	4	modu	modu	PROPN
gujaf-315	8	5	kumshe	kumshe	PROPN
gujaf-315	8	6	department	department	PROPN
gujaf-315	8	7	of	of	ADP
gujaf-315	8	8	accounting	accounting	PROPN
gujaf-315	8	9	,	,	PUNCT
gujaf-315	8	10	university	university	NOUN
gujaf-315	8	11	of	of	ADP
gujaf-315	8	12	maiduguri	maiduguri	PROPN
gujaf-315	8	13	,	,	PUNCT
gujaf-315	8	14	borno	borno	PROPN
gujaf-315	8	15	state	state	PROPN
gujaf-315	8	16	.	.	PUNCT
gujaf-315	9	1	prof	prof	PROPN
gujaf-315	9	2	ugochukwu	ugochukwu	PROPN
gujaf-315	9	3	c.	c.	PROPN
gujaf-315	9	4	nzewi	nzewi	VERB
gujaf-315	9	5	department	department	PROPN
gujaf-315	9	6	of	of	ADP
gujaf-315	9	7	accounting	accounting	PROPN
gujaf-315	9	8	,	,	PUNCT
gujaf-315	9	9	paul	paul	PROPN
gujaf-315	9	10	university	university	PROPN
gujaf-315	9	11	awka	awka	NOUN
gujaf-315	9	12	,	,	PUNCT
gujaf-315	9	13	anambra	anambra	PROPN
gujaf-315	9	14	state	state	PROPN
gujaf-315	9	15	.	.	PUNCT
gujaf-315	10	1	prof	prof	PROPN
gujaf-315	10	2	kabir	kabir	PROPN
gujaf-315	10	3	tahir	tahir	PROPN
gujaf-315	10	4	hamid	hamid	PROPN
gujaf-315	10	5	department	department	PROPN
gujaf-315	10	6	of	of	ADP
gujaf-315	10	7	accounting	accounting	PROPN
gujaf-315	10	8	,	,	PUNCT
gujaf-315	10	9	bayero	bayero	PROPN
gujaf-315	10	10	university	university	PROPN
gujaf-315	10	11	,	,	PUNCT
gujaf-315	10	12	kano	kano	PROPN
gujaf-315	10	13	,	,	PUNCT
gujaf-315	10	14	kano	kano	PROPN
gujaf-315	10	15	state	state	PROPN
gujaf-315	10	16	.	.	PUNCT
gujaf-315	11	1	prof	prof	PROPN
gujaf-315	11	2	.	.	PUNCT
gujaf-315	12	1	ekoja	ekoja	PROPN
gujaf-315	12	2	b.	b.	PROPN
gujaf-315	12	3	ekoja	ekoja	PROPN
gujaf-315	12	4	department	department	PROPN
gujaf-315	12	5	of	of	ADP
gujaf-315	12	6	accounting	accounting	PROPN
gujaf-315	12	7	,	,	PUNCT
gujaf-315	12	8	university	university	PROPN
gujaf-315	12	9	of	of	ADP
gujaf-315	12	10	jos	jos	PROPN
gujaf-315	12	11	.	.	PROPN
gujaf-315	12	12	prof	prof	PROPN
gujaf-315	12	13	.	.	PUNCT
gujaf-315	13	1	clifford	clifford	PROPN
gujaf-315	13	2	ofurum	ofurum	PROPN
gujaf-315	13	3	department	department	PROPN
gujaf-315	13	4	of	of	ADP
gujaf-315	13	5	accounting	accounting	PROPN
gujaf-315	13	6	,	,	PUNCT
gujaf-315	13	7	university	university	NOUN
gujaf-315	13	8	of	of	ADP
gujaf-315	13	9	portharcourt	portharcourt	PROPN
gujaf-315	13	10	,	,	PUNCT
gujaf-315	13	11	rivers	river	NOUN
gujaf-315	13	12	state	state	PROPN
gujaf-315	13	13	.	.	PUNCT
gujaf-315	14	1	prof	prof	PROPN
gujaf-315	14	2	.	.	PUNCT
gujaf-315	15	1	ahmad	ahmad	PROPN
gujaf-315	15	2	bello	bello	PROPN
gujaf-315	15	3	dogarawa	dogarawa	PROPN
gujaf-315	15	4	department	department	PROPN
gujaf-315	15	5	of	of	ADP
gujaf-315	15	6	accounting	accounting	NOUN
gujaf-315	15	7	,	,	PUNCT
gujaf-315	15	8	ahmadu	ahmadu	PROPN
gujaf-315	15	9	bello	bello	PROPN
gujaf-315	15	10	university	university	PROPN
gujaf-315	15	11	zaria	zaria	PROPN
gujaf-315	15	12	.	.	PUNCT
gujaf-315	16	1	prof	prof	PROPN
gujaf-315	16	2	.	.	PUNCT
gujaf-315	17	1	yusuf	yusuf	PROPN
gujaf-315	17	2	.	.	PUNCT
gujaf-315	18	1	b.	b.	PROPN
gujaf-315	18	2	rahman	rahman	PROPN
gujaf-315	18	3	department	department	PROPN
gujaf-315	18	4	of	of	ADP
gujaf-315	18	5	accounting	accounting	PROPN
gujaf-315	18	6	,	,	PUNCT
gujaf-315	18	7	lagos	lagos	NOUN
gujaf-315	18	8	state	state	PROPN
gujaf-315	18	9	university	university	PROPN
gujaf-315	18	10	,	,	PUNCT
gujaf-315	18	11	lagos	lagos	NOUN
gujaf-315	18	12	state	state	NOUN
gujaf-315	18	13	.	.	PUNCT
gujaf-315	19	1	prof	prof	PROPN
gujaf-315	19	2	.	.	PUNCT
gujaf-315	20	1	suleiman	suleiman	PROPN
gujaf-315	20	2	a.	a.	PROPN
gujaf-315	20	3	s.	s.	PROPN
gujaf-315	20	4	aruwa	aruwa	PROPN
gujaf-315	20	5	department	department	PROPN
gujaf-315	20	6	of	of	ADP
gujaf-315	20	7	accounting	accounting	PROPN
gujaf-315	20	8	,	,	PUNCT
gujaf-315	20	9	nasarawa	nasarawa	PROPN
gujaf-315	20	10	state	state	PROPN
gujaf-315	20	11	university	university	PROPN
gujaf-315	20	12	,	,	PUNCT
gujaf-315	20	13	keffi	keffi	PROPN
gujaf-315	20	14	,	,	PUNCT
gujaf-315	20	15	nasarawa	nasarawa	PROPN
gujaf-315	20	16	state	state	PROPN
gujaf-315	20	17	.	.	PUNCT
gujaf-315	21	1	prof	prof	PROPN
gujaf-315	21	2	.	.	PUNCT
gujaf-315	22	1	muhammad	muhammad	PROPN
gujaf-315	22	2	junaidu	junaidu	PROPN
gujaf-315	22	3	kurawa	kurawa	PROPN
gujaf-315	22	4	department	department	PROPN
gujaf-315	22	5	of	of	ADP
gujaf-315	22	6	accounting	accounting	PROPN
gujaf-315	22	7	,	,	PUNCT
gujaf-315	22	8	bayero	bayero	PROPN
gujaf-315	22	9	university	university	PROPN
gujaf-315	22	10	kano	kano	PROPN
gujaf-315	22	11	,	,	PUNCT
gujaf-315	22	12	kano	kano	PROPN
gujaf-315	22	13	state	state	PROPN
gujaf-315	22	14	.	.	PUNCT
gujaf-315	23	1	prof	prof	PROPN
gujaf-315	23	2	.	.	PUNCT
gujaf-315	24	1	muhammad	muhammad	PROPN
gujaf-315	24	2	habibu	habibu	ADJ
gujaf-315	24	3	sabari	sabari	PROPN
gujaf-315	24	4	department	department	PROPN
gujaf-315	24	5	of	of	ADP
gujaf-315	24	6	accounting	accounting	NOUN
gujaf-315	24	7	,	,	PUNCT
gujaf-315	24	8	ahmadu	ahmadu	PROPN
gujaf-315	24	9	bello	bello	PROPN
gujaf-315	24	10	university	university	PROPN
gujaf-315	24	11	,	,	PUNCT
gujaf-315	24	12	zaria	zaria	PROPN
gujaf-315	24	13	.	.	PUNCT
gujaf-315	25	1	gusau	gusau	PROPN
gujaf-315	25	2	journal	journal	PROPN
gujaf-315	25	3	of	of	ADP
gujaf-315	25	4	accounting	accounting	NOUN
gujaf-315	25	5	and	and	CCONJ
gujaf-315	25	6	finance	finance	NOUN
gujaf-315	25	7	,	,	PUNCT
gujaf-315	25	8	vol	vol	NOUN
gujaf-315	25	9	.	.	PROPN
gujaf-315	25	10	5	5	NUM
gujaf-315	25	11	,	,	PUNCT
gujaf-315	25	12	issue	issue	NOUN
gujaf-315	25	13	2	2	NUM
gujaf-315	25	14	,	,	PUNCT
gujaf-315	25	15	october	october	PROPN
gujaf-315	25	16	,	,	PUNCT
gujaf-315	25	17	2024	2024	NUM
gujaf-315	25	18	iv	iv	NUM
gujaf-315	25	19	prof	prof	NOUN
gujaf-315	25	20	.	.	PUNCT
gujaf-315	26	1	okpanachi	okpanachi	PROPN
gujaf-315	26	2	joshua	joshua	PROPN
gujaf-315	26	3	department	department	PROPN
gujaf-315	26	4	of	of	ADP
gujaf-315	26	5	accounting	accounting	NOUN
gujaf-315	26	6	and	and	CCONJ
gujaf-315	26	7	management	management	NOUN
gujaf-315	26	8	,	,	PUNCT
gujaf-315	26	9	nigerian	nigerian	ADJ
gujaf-315	26	10	defence	defence	PROPN
gujaf-315	26	11	academy	academy	PROPN
gujaf-315	26	12	,	,	PUNCT
gujaf-315	26	13	kaduna	kaduna	PROPN
gujaf-315	26	14	.	.	PROPN
gujaf-315	26	15	prof	prof	PROPN
gujaf-315	26	16	.	.	PUNCT
gujaf-315	27	1	hassan	hassan	PROPN
gujaf-315	27	2	ibrahim	ibrahim	PROPN
gujaf-315	27	3	department	department	PROPN
gujaf-315	27	4	of	of	ADP
gujaf-315	27	5	accounting	accounting	PROPN
gujaf-315	27	6	,	,	PUNCT
gujaf-315	27	7	ibb	ibb	NOUN
gujaf-315	27	8	university	university	NOUN
gujaf-315	27	9	,	,	PUNCT
gujaf-315	27	10	lapai	lapai	NOUN
gujaf-315	27	11	,	,	PUNCT
gujaf-315	27	12	niger	niger	NOUN
gujaf-315	27	13	state	state	NOUN
gujaf-315	27	14	.	.	PUNCT
gujaf-315	28	1	prof	prof	PROPN
gujaf-315	28	2	.	.	PUNCT
gujaf-315	29	1	ifeoma	ifeoma	PROPN
gujaf-315	29	2	mary	mary	PROPN
gujaf-315	29	3	okwo	okwo	PROPN
gujaf-315	29	4	department	department	PROPN
gujaf-315	29	5	of	of	ADP
gujaf-315	29	6	accounting	accounting	PROPN
gujaf-315	29	7	,	,	PUNCT
gujaf-315	29	8	enugu	enugu	PROPN
gujaf-315	29	9	state	state	PROPN
gujaf-315	29	10	university	university	PROPN
gujaf-315	29	11	of	of	ADP
gujaf-315	29	12	science	science	NOUN
gujaf-315	29	13	and	and	CCONJ
gujaf-315	29	14	technology	technology	NOUN
gujaf-315	29	15	,	,	PUNCT
gujaf-315	29	16	enugu	enugu	PROPN
gujaf-315	29	17	state	state	PROPN
gujaf-315	29	18	.	.	PUNCT
gujaf-315	30	1	prof	prof	PROPN
gujaf-315	30	2	.	.	PROPN
gujaf-315	31	1	aminu	aminu	PROPN
gujaf-315	31	2	isah	isah	PROPN
gujaf-315	31	3	department	department	PROPN
gujaf-315	31	4	of	of	ADP
gujaf-315	31	5	accounting	accounting	PROPN
gujaf-315	31	6	,	,	PUNCT
gujaf-315	31	7	bayero	bayero	PROPN
gujaf-315	31	8	university	university	PROPN
gujaf-315	31	9	,	,	PUNCT
gujaf-315	31	10	kano	kano	PROPN
gujaf-315	31	11	,	,	PUNCT
gujaf-315	31	12	kano	kano	PROPN
gujaf-315	31	13	state	state	PROPN
gujaf-315	31	14	.	.	PUNCT
gujaf-315	32	1	prof	prof	PROPN
gujaf-315	32	2	.	.	PUNCT
gujaf-315	33	1	ahmadu	ahmadu	PROPN
gujaf-315	33	2	bello	bello	PROPN
gujaf-315	33	3	department	department	PROPN
gujaf-315	33	4	of	of	ADP
gujaf-315	33	5	accounting	accounting	NOUN
gujaf-315	33	6	,	,	PUNCT
gujaf-315	33	7	ahmadu	ahmadu	PROPN
gujaf-315	33	8	bello	bello	PROPN
gujaf-315	33	9	university	university	PROPN
gujaf-315	33	10	,	,	PUNCT
gujaf-315	33	11	zaria	zaria	PROPN
gujaf-315	33	12	.	.	PUNCT
gujaf-315	34	1	prof	prof	PROPN
gujaf-315	34	2	.	.	PUNCT
gujaf-315	35	1	musa	musa	PROPN
gujaf-315	35	2	yelwa	yelwa	PROPN
gujaf-315	35	3	abubakar	abubakar	PROPN
gujaf-315	35	4	department	department	PROPN
gujaf-315	35	5	of	of	ADP
gujaf-315	35	6	accounting	accounting	PROPN
gujaf-315	35	7	,	,	PUNCT
gujaf-315	35	8	usmanu	usmanu	PROPN
gujaf-315	35	9	danfodiyo	danfodiyo	PROPN
gujaf-315	35	10	university	university	PROPN
gujaf-315	35	11	,	,	PUNCT
gujaf-315	35	12	sokoto	sokoto	PROPN
gujaf-315	35	13	state	state	PROPN
gujaf-315	35	14	.	.	PUNCT
gujaf-315	36	1	prof	prof	PROPN
gujaf-315	36	2	.	.	PUNCT
gujaf-315	37	1	salisu	salisu	PROPN
gujaf-315	37	2	abubakar	abubakar	PROPN
gujaf-315	37	3	department	department	PROPN
gujaf-315	37	4	of	of	ADP
gujaf-315	37	5	accounting	accounting	NOUN
gujaf-315	37	6	,	,	PUNCT
gujaf-315	37	7	ahmadu	ahmadu	PROPN
gujaf-315	37	8	bello	bello	PROPN
gujaf-315	37	9	university	university	PROPN
gujaf-315	37	10	zaria	zaria	PROPN
gujaf-315	37	11	,	,	PUNCT
gujaf-315	37	12	kaduna	kaduna	PROPN
gujaf-315	37	13	state	state	PROPN
gujaf-315	37	14	.	.	PUNCT
gujaf-315	38	1	prof	prof	PROPN
gujaf-315	38	2	.	.	PUNCT
gujaf-315	39	1	isaq	isaq	PROPN
gujaf-315	39	2	alhaji	alhaji	PROPN
gujaf-315	39	3	samaila	samaila	PROPN
gujaf-315	39	4	department	department	PROPN
gujaf-315	39	5	of	of	ADP
gujaf-315	39	6	accounting	accounting	PROPN
gujaf-315	39	7	,	,	PUNCT
gujaf-315	39	8	bayero	bayero	PROPN
gujaf-315	39	9	university	university	NOUN
gujaf-315	39	10	,	,	PUNCT
gujaf-315	39	11	kano	kano	PROPN
gujaf-315	39	12	state	state	PROPN
gujaf-315	39	13	.	.	PUNCT
gujaf-315	40	1	prof	prof	PROPN
gujaf-315	40	2	.	.	PUNCT
gujaf-315	41	1	sunusi	sunusi	PROPN
gujaf-315	41	2	sa'ad	sa'ad	PROPN
gujaf-315	41	3	ahmad	ahmad	PROPN
gujaf-315	41	4	department	department	PROPN
gujaf-315	41	5	of	of	ADP
gujaf-315	41	6	accounting	accounting	PROPN
gujaf-315	41	7	,	,	PUNCT
gujaf-315	41	8	federal	federal	ADJ
gujaf-315	41	9	university	university	NOUN
gujaf-315	41	10	dutse	dutse	NOUN
gujaf-315	41	11	,	,	PUNCT
gujaf-315	41	12	jigawa	jigawa	PROPN
gujaf-315	41	13	state	state	PROPN
gujaf-315	41	14	.	.	PUNCT
gujaf-315	42	1	prof	prof	PROPN
gujaf-315	42	2	.	.	PUNCT
gujaf-315	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-315	43	2	yahaya	yahaya	PROPN
gujaf-315	43	3	department	department	PROPN
gujaf-315	43	4	of	of	ADP
gujaf-315	43	5	accounting	accounting	PROPN
gujaf-315	43	6	,	,	PUNCT
gujaf-315	43	7	nigerian	nigerian	ADJ
gujaf-315	43	8	defence	defence	PROPN
gujaf-315	43	9	academy	academy	PROPN
gujaf-315	43	10	,	,	PUNCT
gujaf-315	43	11	kaduna	kaduna	PROPN
gujaf-315	43	12	state	state	PROPN
gujaf-315	43	13	.	.	PUNCT
gujaf-315	44	1	prof	prof	PROPN
gujaf-315	44	2	.	.	PUNCT
gujaf-315	45	1	saidu	saidu	PROPN
gujaf-315	45	2	adamu	adamu	PROPN
gujaf-315	45	3	department	department	PROPN
gujaf-315	45	4	of	of	ADP
gujaf-315	45	5	accounting	accounting	PROPN
gujaf-315	45	6	,	,	PUNCT
gujaf-315	45	7	federal	federal	ADJ
gujaf-315	45	8	university	university	PROPN
gujaf-315	45	9	of	of	ADP
gujaf-315	45	10	kashere	kashere	PROPN
gujaf-315	45	11	,	,	PUNCT
gujaf-315	45	12	gombe	gombe	ADJ
gujaf-315	45	13	state	state	NOUN
gujaf-315	45	14	.	.	PUNCT
gujaf-315	46	1	prof	prof	PROPN
gujaf-315	46	2	.	.	PUNCT
gujaf-315	47	1	farouk	farouk	PROPN
gujaf-315	47	2	adeza	adeza	PROPN
gujaf-315	47	3	school	school	NOUN
gujaf-315	47	4	of	of	ADP
gujaf-315	47	5	business	business	NOUN
gujaf-315	47	6	and	and	CCONJ
gujaf-315	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-315	47	8	,	,	PUNCT
gujaf-315	47	9	american	american	PROPN
gujaf-315	47	10	university	university	PROPN
gujaf-315	47	11	of	of	ADP
gujaf-315	47	12	nigeria	nigeria	PROPN
gujaf-315	47	13	,	,	PUNCT
gujaf-315	47	14	yola	yola	PROPN
gujaf-315	47	15	.	.	PUNCT
gujaf-315	48	1	prof	prof	PROPN
gujaf-315	48	2	.	.	PUNCT
gujaf-315	49	1	fatima	fatima	PROPN
gujaf-315	49	2	alfa	alfa	PROPN
gujaf-315	49	3	department	department	PROPN
gujaf-315	49	4	of	of	ADP
gujaf-315	49	5	accounting	accounting	PROPN
gujaf-315	49	6	,	,	PUNCT
gujaf-315	49	7	university	university	NOUN
gujaf-315	49	8	of	of	ADP
gujaf-315	49	9	maiduguri	maiduguri	PROPN
gujaf-315	49	10	,	,	PUNCT
gujaf-315	49	11	borno	borno	PROPN
gujaf-315	49	12	state	state	PROPN
gujaf-315	49	13	.	.	PUNCT
gujaf-315	50	1	dr	dr	PROPN
gujaf-315	50	2	.	.	PROPN
gujaf-315	50	3	nasiru	nasiru	PROPN
gujaf-315	50	4	a.	a.	PROPN
gujaf-315	50	5	ka’oje	ka’oje	PROPN
gujaf-315	50	6	department	department	PROPN
gujaf-315	50	7	of	of	ADP
gujaf-315	50	8	accounting	accounting	PROPN
gujaf-315	50	9	,	,	PUNCT
gujaf-315	50	10	usmanu	usmanu	PROPN
gujaf-315	50	11	danfodiyo	danfodiyo	PROPN
gujaf-315	50	12	university	university	PROPN
gujaf-315	50	13	sokoto	sokoto	PROPN
gujaf-315	50	14	state	state	PROPN
gujaf-315	50	15	.	.	PUNCT
gujaf-315	51	1	dr	dr	PROPN
gujaf-315	51	2	.	.	PROPN
gujaf-315	51	3	aminu	aminu	PROPN
gujaf-315	51	4	abdullahi	abdullahi	PROPN
gujaf-315	51	5	department	department	PROPN
gujaf-315	51	6	of	of	ADP
gujaf-315	51	7	accounting	accounting	PROPN
gujaf-315	51	8	,	,	PUNCT
gujaf-315	51	9	usmanu	usmanu	PROPN
gujaf-315	51	10	danfodiyo	danfodiyo	PROPN
gujaf-315	51	11	university	university	PROPN
gujaf-315	51	12	sokoto	sokoto	PROPN
gujaf-315	51	13	,	,	PUNCT
gujaf-315	51	14	state	state	PROPN
gujaf-315	51	15	.	.	PUNCT
gujaf-315	52	1	gusau	gusau	PROPN
gujaf-315	52	2	journal	journal	PROPN
gujaf-315	52	3	of	of	ADP
gujaf-315	52	4	accounting	accounting	NOUN
gujaf-315	52	5	and	and	CCONJ
gujaf-315	52	6	finance	finance	NOUN
gujaf-315	52	7	,	,	PUNCT
gujaf-315	52	8	vol	vol	NOUN
gujaf-315	52	9	.	.	PROPN
gujaf-315	52	10	5	5	NUM
gujaf-315	52	11	,	,	PUNCT
gujaf-315	52	12	issue	issue	NOUN
gujaf-315	52	13	2	2	NUM
gujaf-315	52	14	,	,	PUNCT
gujaf-315	52	15	october	october	PROPN
gujaf-315	52	16	,	,	PUNCT
gujaf-315	52	17	2024	2024	NUM
gujaf-315	52	18	v	v	PROPN
gujaf-315	52	19	dr	dr	PROPN
gujaf-315	52	20	.	.	PROPN
gujaf-315	52	21	nasiru	nasiru	PROPN
gujaf-315	52	22	yunusa	yunusa	PROPN
gujaf-315	52	23	department	department	PROPN
gujaf-315	52	24	of	of	ADP
gujaf-315	52	25	accounting	accounting	NOUN
gujaf-315	52	26	,	,	PUNCT
gujaf-315	52	27	ahmadu	ahmadu	PROPN
gujaf-315	52	28	bello	bello	PROPN
gujaf-315	52	29	university	university	PROPN
gujaf-315	52	30	zaria	zaria	PROPN
gujaf-315	52	31	.	.	PUNCT
gujaf-315	53	1	dr	dr	PROPN
gujaf-315	53	2	.	.	PROPN
gujaf-315	53	3	aisha	aisha	PROPN
gujaf-315	53	4	nuhu	nuhu	PROPN
gujaf-315	53	5	muhammad	muhammad	PROPN
gujaf-315	53	6	department	department	PROPN
gujaf-315	53	7	of	of	ADP
gujaf-315	53	8	accounting	accounting	PROPN
gujaf-315	53	9	,	,	PUNCT
gujaf-315	53	10	ahmadu	ahmadu	PROPN
gujaf-315	53	11	bello	bello	PROPN
gujaf-315	53	12	university	university	PROPN
gujaf-315	53	13	zaria	zaria	PROPN
gujaf-315	53	14	.	.	PUNCT
gujaf-315	54	1	dr	dr	PROPN
gujaf-315	54	2	.	.	PROPN
gujaf-315	54	3	lawal	lawal	PROPN
gujaf-315	54	4	muhammad	muhammad	PROPN
gujaf-315	54	5	department	department	PROPN
gujaf-315	54	6	of	of	ADP
gujaf-315	54	7	accounting	accounting	PROPN
gujaf-315	54	8	,	,	PUNCT
gujaf-315	54	9	ahmadu	ahmadu	PROPN
gujaf-315	54	10	bello	bello	PROPN
gujaf-315	54	11	university	university	PROPN
gujaf-315	54	12	zaria	zaria	PROPN
gujaf-315	54	13	.	.	PUNCT
gujaf-315	55	1	dr	dr	PROPN
gujaf-315	55	2	.	.	PROPN
gujaf-315	55	3	bashir	bashir	PROPN
gujaf-315	55	4	umar	umar	PROPN
gujaf-315	55	5	farouk	farouk	PROPN
gujaf-315	55	6	department	department	PROPN
gujaf-315	55	7	of	of	ADP
gujaf-315	55	8	economics	economic	NOUN
gujaf-315	55	9	,	,	PUNCT
gujaf-315	55	10	federal	federal	ADJ
gujaf-315	55	11	university	university	NOUN
gujaf-315	55	12	gusau	gusau	PROPN
gujaf-315	55	13	,	,	PUNCT
gujaf-315	55	14	zamfara	zamfara	PROPN
gujaf-315	55	15	state	state	PROPN
gujaf-315	55	16	.	.	PUNCT
gujaf-315	56	1	dr	dr	PROPN
gujaf-315	56	2	emmanuel	emmanuel	PROPN
gujaf-315	56	3	omokhuale	omokhuale	PROPN
gujaf-315	56	4	department	department	PROPN
gujaf-315	56	5	of	of	ADP
gujaf-315	56	6	mathematics	mathematics	PROPN
gujaf-315	56	7	,	,	PUNCT
gujaf-315	56	8	federal	federal	ADJ
gujaf-315	56	9	university	university	NOUN
gujaf-315	56	10	gusau	gusau	NOUN
gujaf-315	56	11	,	,	PUNCT
gujaf-315	56	12	zamfara	zamfara	PROPN
gujaf-315	56	13	.	.	PUNCT
gujaf-315	57	1	state	state	PROPN
gujaf-315	57	2	advisory	advisory	PROPN
gujaf-315	57	3	board	board	NOUN
gujaf-315	57	4	members	members	PROPN
gujaf-315	57	5	prof	prof	PROPN
gujaf-315	57	6	.	.	PUNCT
gujaf-315	58	1	kabiru	kabiru	PROPN
gujaf-315	58	2	isah	isah	PROPN
gujaf-315	58	3	dandago	dandago	PROPN
gujaf-315	58	4	,	,	PUNCT
gujaf-315	58	5	bayero	bayero	PROPN
gujaf-315	58	6	university	university	PROPN
gujaf-315	58	7	kano	kano	PROPN
gujaf-315	58	8	,	,	PUNCT
gujaf-315	58	9	kano	kano	PROPN
gujaf-315	58	10	state	state	PROPN
gujaf-315	58	11	.	.	PUNCT
gujaf-315	59	1	prof	prof	PROPN
gujaf-315	59	2	a	a	DET
gujaf-315	59	3	m	m	NOUN
gujaf-315	59	4	bashir	bashir	NOUN
gujaf-315	59	5	,	,	PUNCT
gujaf-315	59	6	usmanu	usmanu	PROPN
gujaf-315	59	7	danfodiyo	danfodiyo	PROPN
gujaf-315	59	8	university	university	PROPN
gujaf-315	59	9	sokoto	sokoto	PROPN
gujaf-315	59	10	,	,	PUNCT
gujaf-315	59	11	sokoto	sokoto	PROPN
gujaf-315	59	12	state	state	PROPN
gujaf-315	59	13	.	.	PUNCT
gujaf-315	60	1	prof	prof	PROPN
gujaf-315	60	2	.	.	PUNCT
gujaf-315	61	1	muhammad	muhammad	PROPN
gujaf-315	61	2	tanko	tanko	PROPN
gujaf-315	61	3	,	,	PUNCT
gujaf-315	61	4	kaduna	kaduna	PROPN
gujaf-315	61	5	state	state	PROPN
gujaf-315	61	6	university	university	PROPN
gujaf-315	61	7	,	,	PUNCT
gujaf-315	61	8	kaduna	kaduna	PROPN
gujaf-315	61	9	.	.	PROPN
gujaf-315	61	10	prof	prof	PROPN
gujaf-315	61	11	.	.	PUNCT
gujaf-315	61	12	bayero	bayero	PROPN
gujaf-315	62	1	a	a	DET
gujaf-315	62	2	m	m	NOUN
gujaf-315	62	3	sabir	sabir	NOUN
gujaf-315	62	4	,	,	PUNCT
gujaf-315	62	5	usmanu	usmanu	PROPN
gujaf-315	62	6	danfodiyo	danfodiyo	PROPN
gujaf-315	62	7	university	university	PROPN
gujaf-315	62	8	sokoto	sokoto	PROPN
gujaf-315	62	9	,	,	PUNCT
gujaf-315	62	10	sokoto	sokoto	PROPN
gujaf-315	62	11	state	state	PROPN
gujaf-315	62	12	.	.	PUNCT
gujaf-315	63	1	prof	prof	PROPN
gujaf-315	63	2	.	.	PUNCT
gujaf-315	64	1	aliyu	aliyu	PROPN
gujaf-315	64	2	sulaiman	sulaiman	PROPN
gujaf-315	64	3	kantudu	kantudu	PROPN
gujaf-315	64	4	,	,	PUNCT
gujaf-315	64	5	bayero	bayero	PROPN
gujaf-315	64	6	university	university	PROPN
gujaf-315	64	7	kano	kano	PROPN
gujaf-315	64	8	,	,	PUNCT
gujaf-315	64	9	kano	kano	PROPN
gujaf-315	64	10	state	state	PROPN
gujaf-315	64	11	.	.	PUNCT
gujaf-315	65	1	editorial	editorial	PROPN
gujaf-315	65	2	secretary	secretary	PROPN
gujaf-315	65	3	yazid	yazid	PROPN
gujaf-315	65	4	kabir	kabir	PROPN
gujaf-315	65	5	ibrahim	ibrahim	PROPN
gujaf-315	65	6	department	department	PROPN
gujaf-315	65	7	of	of	ADP
gujaf-315	65	8	accounting	accounting	NOUN
gujaf-315	65	9	and	and	CCONJ
gujaf-315	65	10	finance	finance	NOUN
gujaf-315	65	11	,	,	PUNCT
gujaf-315	65	12	federal	federal	ADJ
gujaf-315	65	13	university	university	NOUN
gujaf-315	65	14	gusau	gusau	PROPN
gujaf-315	65	15	,	,	PUNCT
gujaf-315	65	16	zamfara	zamfara	PROPN
gujaf-315	65	17	state	state	PROPN
gujaf-315	65	18	.	.	PUNCT
gujaf-315	66	1	gusau	gusau	PROPN
gujaf-315	66	2	journal	journal	PROPN
gujaf-315	66	3	of	of	ADP
gujaf-315	66	4	accounting	accounting	NOUN
gujaf-315	66	5	and	and	CCONJ
gujaf-315	66	6	finance	finance	NOUN
gujaf-315	66	7	,	,	PUNCT
gujaf-315	66	8	vol	vol	NOUN
gujaf-315	66	9	.	.	PROPN
gujaf-315	66	10	5	5	NUM
gujaf-315	66	11	,	,	PUNCT
gujaf-315	66	12	issue	issue	NOUN
gujaf-315	66	13	2	2	NUM
gujaf-315	66	14	,	,	PUNCT
gujaf-315	66	15	october	october	PROPN
gujaf-315	66	16	,	,	PUNCT
gujaf-315	66	17	2024	2024	NUM
gujaf-315	66	18	vi	vi	NOUN
gujaf-315	66	19	call	call	NOUN
gujaf-315	66	20	for	for	ADP
gujaf-315	66	21	papers	paper	NOUN
gujaf-315	66	22	the	the	DET
gujaf-315	66	23	editorial	editorial	ADJ
gujaf-315	66	24	board	board	NOUN
gujaf-315	66	25	of	of	ADP
gujaf-315	66	26	gusau	gusau	PROPN
gujaf-315	66	27	journal	journal	PROPN
gujaf-315	66	28	of	of	ADP
gujaf-315	66	29	accounting	accounting	NOUN
gujaf-315	66	30	and	and	CCONJ
gujaf-315	66	31	finance	finance	NOUN
gujaf-315	66	32	(	(	PUNCT
gujaf-315	66	33	gujaf	gujaf	NOUN
gujaf-315	66	34	)	)	PUNCT
gujaf-315	66	35	is	be	AUX
gujaf-315	66	36	hereby	hereby	ADV
gujaf-315	66	37	inviting	invite	VERB
gujaf-315	66	38	authors	author	NOUN
gujaf-315	66	39	to	to	PART
gujaf-315	66	40	submit	submit	VERB
gujaf-315	66	41	their	their	PRON
gujaf-315	66	42	unpublished	unpublished	ADJ
gujaf-315	66	43	manuscript	manuscript	NOUN
gujaf-315	66	44	for	for	ADP
gujaf-315	66	45	publication	publication	NOUN
gujaf-315	66	46	.	.	PUNCT
gujaf-315	67	1	the	the	DET
gujaf-315	67	2	journal	journal	NOUN
gujaf-315	67	3	is	be	AUX
gujaf-315	67	4	published	publish	VERB
gujaf-315	67	5	in	in	ADP
gujaf-315	67	6	two	two	NUM
gujaf-315	67	7	issues	issue	NOUN
gujaf-315	67	8	of	of	ADP
gujaf-315	67	9	april	april	PROPN
gujaf-315	67	10	and	and	CCONJ
gujaf-315	67	11	october	october	PROPN
gujaf-315	67	12	annually	annually	ADV
gujaf-315	67	13	.	.	PUNCT
gujaf-315	68	1	gujaf	gujaf	NOUN
gujaf-315	68	2	is	be	AUX
gujaf-315	68	3	a	a	DET
gujaf-315	68	4	double	double	ADJ
gujaf-315	68	5	-	-	PUNCT
gujaf-315	68	6	blind	blind	ADJ
gujaf-315	68	7	peer	peer	NOUN
gujaf-315	68	8	reviewed	review	VERB
gujaf-315	68	9	journal	journal	NOUN
gujaf-315	68	10	published	publish	VERB
gujaf-315	68	11	by	by	ADP
gujaf-315	68	12	the	the	DET
gujaf-315	68	13	department	department	NOUN
gujaf-315	68	14	of	of	ADP
gujaf-315	68	15	accounting	accounting	NOUN
gujaf-315	68	16	and	and	CCONJ
gujaf-315	68	17	finance	finance	NOUN
gujaf-315	68	18	,	,	PUNCT
gujaf-315	68	19	faculty	faculty	NOUN
gujaf-315	68	20	of	of	ADP
gujaf-315	68	21	management	management	NOUN
gujaf-315	68	22	and	and	CCONJ
gujaf-315	68	23	social	social	ADJ
gujaf-315	68	24	sciences	science	NOUN
gujaf-315	68	25	,	,	PUNCT
gujaf-315	68	26	federal	federal	ADJ
gujaf-315	68	27	university	university	NOUN
gujaf-315	68	28	gusau	gusau	NOUN
gujaf-315	68	29	,	,	PUNCT
gujaf-315	68	30	zamfara	zamfara	PROPN
gujaf-315	68	31	state	state	PROPN
gujaf-315	68	32	nigeria	nigeria	PROPN
gujaf-315	68	33	the	the	DET
gujaf-315	68	34	journal	journal	PROPN
gujaf-315	68	35	accepts	accept	VERB
gujaf-315	68	36	papers	paper	NOUN
gujaf-315	68	37	in	in	ADP
gujaf-315	68	38	all	all	DET
gujaf-315	68	39	areas	area	NOUN
gujaf-315	68	40	of	of	ADP
gujaf-315	68	41	accounting	accounting	NOUN
gujaf-315	68	42	and	and	CCONJ
gujaf-315	68	43	finance	finance	NOUN
gujaf-315	68	44	for	for	ADP
gujaf-315	68	45	publication	publication	NOUN
gujaf-315	68	46	which	which	PRON
gujaf-315	68	47	include	include	VERB
gujaf-315	68	48	:	:	PUNCT
gujaf-315	68	49	accounting	accounting	NOUN
gujaf-315	68	50	standards	standard	NOUN
gujaf-315	68	51	,	,	PUNCT
gujaf-315	68	52	accounting	account	VERB
gujaf-315	68	53	information	information	NOUN
gujaf-315	68	54	system	system	NOUN
gujaf-315	68	55	,	,	PUNCT
gujaf-315	68	56	financial	financial	ADJ
gujaf-315	68	57	reporting	reporting	NOUN
gujaf-315	68	58	,	,	PUNCT
gujaf-315	68	59	earnings	earning	NOUN
gujaf-315	68	60	management	management	NOUN
gujaf-315	68	61	,	,	PUNCT
gujaf-315	68	62	,	,	PUNCT
gujaf-315	68	63	auditing	auditing	NOUN
gujaf-315	68	64	and	and	CCONJ
gujaf-315	68	65	investigation	investigation	NOUN
gujaf-315	68	66	,	,	PUNCT
gujaf-315	68	67	auditing	auditing	NOUN
gujaf-315	68	68	and	and	CCONJ
gujaf-315	68	69	standards	standard	NOUN
gujaf-315	68	70	,	,	PUNCT
gujaf-315	68	71	public	public	ADJ
gujaf-315	68	72	sector	sector	NOUN
gujaf-315	68	73	accounting	accounting	NOUN
gujaf-315	68	74	and	and	CCONJ
gujaf-315	68	75	auditing	auditing	NOUN
gujaf-315	68	76	,	,	PUNCT
gujaf-315	68	77	taxation	taxation	NOUN
gujaf-315	68	78	and	and	CCONJ
gujaf-315	68	79	revenue	revenue	NOUN
gujaf-315	68	80	administration	administration	NOUN
gujaf-315	68	81	,	,	PUNCT
gujaf-315	68	82	corporate	corporate	ADJ
gujaf-315	68	83	governance	governance	NOUN
gujaf-315	68	84	issues	issue	NOUN
gujaf-315	68	85	,	,	PUNCT
gujaf-315	68	86	corporate	corporate	ADJ
gujaf-315	68	87	social	social	ADJ
gujaf-315	68	88	responsibility	responsibility	NOUN
gujaf-315	68	89	,	,	PUNCT
gujaf-315	68	90	sustainability	sustainability	NOUN
gujaf-315	68	91	and	and	CCONJ
gujaf-315	68	92	environmental	environmental	ADJ
gujaf-315	68	93	reporting	reporting	NOUN
gujaf-315	68	94	issue	issue	NOUN
gujaf-315	68	95	,	,	PUNCT
gujaf-315	68	96	information	information	NOUN
gujaf-315	68	97	and	and	CCONJ
gujaf-315	68	98	communication	communication	NOUN
gujaf-315	68	99	technology	technology	NOUN
gujaf-315	68	100	issues	issue	NOUN
gujaf-315	68	101	,	,	PUNCT
gujaf-315	68	102	bankruptcy	bankruptcy	NOUN
gujaf-315	68	103	prediction	prediction	NOUN
gujaf-315	68	104	,	,	PUNCT
gujaf-315	68	105	corporate	corporate	ADJ
gujaf-315	68	106	finance	finance	NOUN
gujaf-315	68	107	,	,	PUNCT
gujaf-315	68	108	personal	personal	ADJ
gujaf-315	68	109	finance	finance	NOUN
gujaf-315	68	110	,	,	PUNCT
gujaf-315	68	111	merger	merger	NOUN
gujaf-315	68	112	and	and	CCONJ
gujaf-315	68	113	acquisitions	acquisition	NOUN
gujaf-315	68	114	,	,	PUNCT
gujaf-315	68	115	capital	capital	NOUN
gujaf-315	68	116	structure	structure	NOUN
gujaf-315	68	117	,	,	PUNCT
gujaf-315	68	118	working	work	VERB
gujaf-315	68	119	capital	capital	NOUN
gujaf-315	68	120	management	management	NOUN
gujaf-315	68	121	,	,	PUNCT
gujaf-315	68	122	enterprises	enterprise	NOUN
gujaf-315	68	123	risk	risk	NOUN
gujaf-315	68	124	management	management	NOUN
gujaf-315	68	125	,	,	PUNCT
gujaf-315	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-315	68	127	,	,	PUNCT
gujaf-315	68	128	international	international	ADJ
gujaf-315	68	129	business	business	NOUN
gujaf-315	68	130	accounting	accounting	NOUN
gujaf-315	68	131	and	and	CCONJ
gujaf-315	68	132	finance	finance	NOUN
gujaf-315	68	133	,	,	PUNCT
gujaf-315	68	134	banking	banking	NOUN
gujaf-315	68	135	crises	crisis	NOUN
gujaf-315	68	136	,	,	PUNCT
gujaf-315	68	137	bank	bank	NOUN
gujaf-315	68	138	’s	’s	PART
gujaf-315	68	139	profitability	profitability	NOUN
gujaf-315	68	140	,	,	PUNCT
gujaf-315	68	141	risk	risk	NOUN
gujaf-315	68	142	and	and	CCONJ
gujaf-315	68	143	insurance	insurance	NOUN
gujaf-315	68	144	issue	issue	NOUN
gujaf-315	68	145	,	,	PUNCT
gujaf-315	68	146	islamic	islamic	ADJ
gujaf-315	68	147	finance	finance	NOUN
gujaf-315	68	148	,	,	PUNCT
gujaf-315	68	149	conventional	conventional	ADJ
gujaf-315	68	150	and	and	CCONJ
gujaf-315	68	151	islamic	islamic	ADJ
gujaf-315	68	152	banks	bank	NOUN
gujaf-315	68	153	and	and	CCONJ
gujaf-315	68	154	so	so	ADV
gujaf-315	68	155	forth	forth	ADV
gujaf-315	68	156	.	.	PUNCT
gujaf-315	69	1	guidelines	guideline	NOUN
gujaf-315	69	2	for	for	ADP
gujaf-315	69	3	submission	submission	NOUN
gujaf-315	69	4	and	and	CCONJ
gujaf-315	69	5	manuscript	manuscript	NOUN
gujaf-315	69	6	format	format	VERB
gujaf-315	69	7	the	the	DET
gujaf-315	69	8	submission	submission	NOUN
gujaf-315	69	9	language	language	NOUN
gujaf-315	69	10	is	be	AUX
gujaf-315	69	11	english	english	PROPN
gujaf-315	69	12	and	and	CCONJ
gujaf-315	69	13	must	must	AUX
gujaf-315	69	14	be	be	AUX
gujaf-315	69	15	a	a	DET
gujaf-315	69	16	well	well	ADV
gujaf-315	69	17	-	-	PUNCT
gujaf-315	69	18	researched	research	VERB
gujaf-315	69	19	original	original	ADJ
gujaf-315	69	20	manuscript	manuscript	NOUN
gujaf-315	69	21	that	that	PRON
gujaf-315	69	22	has	have	AUX
gujaf-315	69	23	not	not	PART
gujaf-315	69	24	previously	previously	ADV
gujaf-315	69	25	been	be	AUX
gujaf-315	69	26	submitted	submit	VERB
gujaf-315	69	27	elsewhere	elsewhere	ADV
gujaf-315	69	28	for	for	ADP
gujaf-315	69	29	publication	publication	NOUN
gujaf-315	69	30	.	.	PUNCT
gujaf-315	70	1	the	the	DET
gujaf-315	70	2	paper	paper	NOUN
gujaf-315	70	3	should	should	AUX
gujaf-315	70	4	not	not	PART
gujaf-315	70	5	exceed	exceed	VERB
gujaf-315	70	6	more	more	ADJ
gujaf-315	70	7	than	than	ADP
gujaf-315	70	8	15	15	NUM
gujaf-315	70	9	pages	page	NOUN
gujaf-315	70	10	on	on	ADP
gujaf-315	70	11	a4	a4	NOUN
gujaf-315	70	12	type	type	NOUN
gujaf-315	70	13	paper	paper	NOUN
gujaf-315	70	14	in	in	ADP
gujaf-315	70	15	ms	ms	ADJ
gujaf-315	70	16	-	-	PUNCT
gujaf-315	70	17	word	word	NOUN
gujaf-315	70	18	format	format	NOUN
gujaf-315	70	19	,	,	PUNCT
gujaf-315	70	20	1.5	1.5	NUM
gujaf-315	70	21	-	-	PUNCT
gujaf-315	70	22	line	line	NOUN
gujaf-315	70	23	spacing	spacing	NOUN
gujaf-315	70	24	,	,	PUNCT
gujaf-315	70	25	12	12	NUM
gujaf-315	70	26	font	font	NOUN
gujaf-315	70	27	size	size	NOUN
gujaf-315	70	28	in	in	ADP
gujaf-315	70	29	times	time	NOUN
gujaf-315	70	30	new	new	ADJ
gujaf-315	70	31	roman	roman	NOUN
gujaf-315	70	32	.	.	PUNCT
gujaf-315	71	1	manuscript	manuscript	NOUN
gujaf-315	71	2	should	should	AUX
gujaf-315	71	3	be	be	AUX
gujaf-315	71	4	tested	test	VERB
gujaf-315	71	5	for	for	ADP
gujaf-315	71	6	plagiarism	plagiarism	NOUN
gujaf-315	71	7	before	before	ADP
gujaf-315	71	8	submission	submission	NOUN
gujaf-315	71	9	,	,	PUNCT
gujaf-315	71	10	as	as	SCONJ
gujaf-315	71	11	the	the	DET
gujaf-315	71	12	maximum	maximum	ADJ
gujaf-315	71	13	similarity	similarity	NOUN
gujaf-315	71	14	index	index	NOUN
gujaf-315	71	15	acceptable	acceptable	ADJ
gujaf-315	71	16	by	by	ADP
gujaf-315	71	17	gujaf	gujaf	NOUN
gujaf-315	71	18	is	be	AUX
gujaf-315	71	19	25	25	NUM
gujaf-315	71	20	percent	percent	NOUN
gujaf-315	71	21	.	.	PUNCT
gujaf-315	72	1	furthermore	furthermore	ADV
gujaf-315	72	2	,	,	PUNCT
gujaf-315	72	3	the	the	DET
gujaf-315	72	4	length	length	NOUN
gujaf-315	72	5	of	of	ADP
gujaf-315	72	6	a	a	DET
gujaf-315	72	7	complete	complete	ADJ
gujaf-315	72	8	article	article	NOUN
gujaf-315	72	9	should	should	AUX
gujaf-315	72	10	not	not	PART
gujaf-315	72	11	exceed	exceed	VERB
gujaf-315	72	12	5000	5000	NUM
gujaf-315	72	13	words	word	NOUN
gujaf-315	72	14	including	include	VERB
gujaf-315	72	15	an	an	DET
gujaf-315	72	16	abstract	abstract	NOUN
gujaf-315	72	17	of	of	ADP
gujaf-315	72	18	not	not	PART
gujaf-315	72	19	more	more	ADJ
gujaf-315	72	20	than	than	ADP
gujaf-315	72	21	250	250	NUM
gujaf-315	72	22	words	word	NOUN
gujaf-315	72	23	with	with	ADP
gujaf-315	72	24	a	a	DET
gujaf-315	72	25	minimum	minimum	NOUN
gujaf-315	72	26	of	of	ADP
gujaf-315	72	27	four	four	NUM
gujaf-315	72	28	key	key	ADJ
gujaf-315	72	29	words	word	NOUN
gujaf-315	72	30	immediately	immediately	ADV
gujaf-315	72	31	after	after	ADP
gujaf-315	72	32	the	the	DET
gujaf-315	72	33	abstract	abstract	NOUN
gujaf-315	72	34	.	.	PUNCT
gujaf-315	73	1	all	all	DET
gujaf-315	73	2	references	reference	NOUN
gujaf-315	73	3	including	include	VERB
gujaf-315	73	4	in	in	ADP
gujaf-315	73	5	text	text	NOUN
gujaf-315	73	6	citation	citation	NOUN
gujaf-315	73	7	and	and	CCONJ
gujaf-315	73	8	reference	reference	NOUN
gujaf-315	73	9	list	list	NOUN
gujaf-315	73	10	,	,	PUNCT
gujaf-315	73	11	tables	table	NOUN
gujaf-315	73	12	and	and	CCONJ
gujaf-315	73	13	figures	figure	NOUN
gujaf-315	73	14	should	should	AUX
gujaf-315	73	15	be	be	AUX
gujaf-315	73	16	in	in	ADP
gujaf-315	73	17	line	line	NOUN
gujaf-315	73	18	with	with	ADP
gujaf-315	73	19	apa	apa	PROPN
gujaf-315	73	20	7th	7th	PROPN
gujaf-315	73	21	edition	edition	NOUN
gujaf-315	73	22	publication	publication	NOUN
gujaf-315	73	23	manual	manual	NOUN
gujaf-315	73	24	.	.	PUNCT
gujaf-315	74	1	finally	finally	ADV
gujaf-315	74	2	,	,	PUNCT
gujaf-315	74	3	manuscript	manuscript	NOUN
gujaf-315	74	4	should	should	AUX
gujaf-315	74	5	be	be	AUX
gujaf-315	74	6	send	send	VERB
gujaf-315	74	7	to	to	ADP
gujaf-315	74	8	our	our	PRON
gujaf-315	74	9	email	email	NOUN
gujaf-315	74	10	address	address	NOUN
gujaf-315	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-315	74	12	and	and	CCONJ
gujaf-315	74	13	a	a	DET
gujaf-315	74	14	copy	copy	NOUN
gujaf-315	74	15	to	to	ADP
gujaf-315	74	16	our	our	PRON
gujaf-315	74	17	website	website	NOUN
gujaf-315	74	18	on	on	ADP
gujaf-315	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-315	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-315	74	21	gusau	gusau	ADJ
gujaf-315	74	22	journal	journal	NOUN
gujaf-315	74	23	of	of	ADP
gujaf-315	74	24	accounting	accounting	NOUN
gujaf-315	74	25	and	and	CCONJ
gujaf-315	74	26	finance	finance	NOUN
gujaf-315	74	27	,	,	PUNCT
gujaf-315	74	28	vol	vol	NOUN
gujaf-315	74	29	.	.	PROPN
gujaf-315	74	30	5	5	NUM
gujaf-315	74	31	,	,	PUNCT
gujaf-315	74	32	issue	issue	NOUN
gujaf-315	74	33	2	2	NUM
gujaf-315	74	34	,	,	PUNCT
gujaf-315	74	35	october	october	PROPN
gujaf-315	74	36	,	,	PUNCT
gujaf-315	74	37	2024	2024	NUM
gujaf-315	74	38	vii	vii	PROPN
gujaf-315	74	39	publication	publication	NOUN
gujaf-315	74	40	procedure	procedure	NOUN
gujaf-315	74	41	after	after	ADP
gujaf-315	74	42	receiving	receive	VERB
gujaf-315	74	43	a	a	DET
gujaf-315	74	44	manuscript	manuscript	NOUN
gujaf-315	74	45	that	that	PRON
gujaf-315	74	46	is	be	AUX
gujaf-315	74	47	within	within	ADP
gujaf-315	74	48	the	the	DET
gujaf-315	74	49	similarity	similarity	NOUN
gujaf-315	74	50	index	index	NOUN
gujaf-315	74	51	threshold	threshold	NOUN
gujaf-315	74	52	,	,	PUNCT
gujaf-315	74	53	a	a	DET
gujaf-315	74	54	confirmation	confirmation	NOUN
gujaf-315	74	55	email	email	NOUN
gujaf-315	74	56	will	will	AUX
gujaf-315	74	57	be	be	AUX
gujaf-315	74	58	send	send	VERB
gujaf-315	74	59	together	together	ADV
gujaf-315	74	60	with	with	ADP
gujaf-315	74	61	a	a	DET
gujaf-315	74	62	request	request	NOUN
gujaf-315	74	63	to	to	PART
gujaf-315	74	64	pay	pay	VERB
gujaf-315	74	65	a	a	DET
gujaf-315	74	66	review	review	NOUN
gujaf-315	74	67	proceeding	proceeding	NOUN
gujaf-315	74	68	fee	fee	NOUN
gujaf-315	74	69	.	.	PUNCT
gujaf-315	75	1	at	at	ADP
gujaf-315	75	2	this	this	DET
gujaf-315	75	3	point	point	NOUN
gujaf-315	75	4	,	,	PUNCT
gujaf-315	75	5	the	the	DET
gujaf-315	75	6	editorial	editorial	ADJ
gujaf-315	75	7	board	board	NOUN
gujaf-315	75	8	will	will	AUX
gujaf-315	75	9	take	take	VERB
gujaf-315	75	10	a	a	DET
gujaf-315	75	11	decision	decision	NOUN
gujaf-315	75	12	on	on	ADP
gujaf-315	75	13	accepting	accept	VERB
gujaf-315	75	14	,	,	PUNCT
gujaf-315	75	15	rejecting	reject	VERB
gujaf-315	75	16	or	or	CCONJ
gujaf-315	75	17	making	make	VERB
gujaf-315	75	18	a	a	DET
gujaf-315	75	19	resubmission	resubmission	NOUN
gujaf-315	75	20	of	of	ADP
gujaf-315	75	21	the	the	DET
gujaf-315	75	22	manuscript	manuscript	NOUN
gujaf-315	75	23	based	base	VERB
gujaf-315	75	24	on	on	ADP
gujaf-315	75	25	the	the	DET
gujaf-315	75	26	outcome	outcome	NOUN
gujaf-315	75	27	of	of	ADP
gujaf-315	75	28	the	the	DET
gujaf-315	75	29	double	double	ADJ
gujaf-315	75	30	-	-	PUNCT
gujaf-315	75	31	blind	blind	ADJ
gujaf-315	75	32	peer	peer	NOUN
gujaf-315	75	33	review	review	NOUN
gujaf-315	75	34	.	.	PUNCT
gujaf-315	76	1	those	those	DET
gujaf-315	76	2	authors	author	NOUN
gujaf-315	76	3	whose	whose	DET
gujaf-315	76	4	manuscript	manuscript	NOUN
gujaf-315	76	5	were	be	AUX
gujaf-315	76	6	accepted	accept	VERB
gujaf-315	76	7	for	for	ADP
gujaf-315	76	8	publication	publication	NOUN
gujaf-315	76	9	will	will	AUX
gujaf-315	76	10	be	be	AUX
gujaf-315	76	11	asked	ask	VERB
gujaf-315	76	12	to	to	PART
gujaf-315	76	13	pay	pay	VERB
gujaf-315	76	14	a	a	DET
gujaf-315	76	15	publication	publication	NOUN
gujaf-315	76	16	fee	fee	NOUN
gujaf-315	76	17	,	,	PUNCT
gujaf-315	76	18	after	after	ADP
gujaf-315	76	19	effecting	effect	VERB
gujaf-315	76	20	all	all	DET
gujaf-315	76	21	suggested	suggest	VERB
gujaf-315	76	22	corrections	correction	NOUN
gujaf-315	76	23	and	and	CCONJ
gujaf-315	76	24	changes	change	NOUN
gujaf-315	76	25	made	make	VERB
gujaf-315	76	26	on	on	ADP
gujaf-315	76	27	the	the	DET
gujaf-315	76	28	manuscript	manuscript	NOUN
gujaf-315	76	29	.	.	PUNCT
gujaf-315	77	1	all	all	DET
gujaf-315	77	2	corrected	correct	VERB
gujaf-315	77	3	papers	paper	NOUN
gujaf-315	77	4	returned	return	VERB
gujaf-315	77	5	within	within	ADP
gujaf-315	77	6	the	the	DET
gujaf-315	77	7	specified	specify	VERB
gujaf-315	77	8	time	time	NOUN
gujaf-315	77	9	frame	frame	NOUN
gujaf-315	77	10	will	will	AUX
gujaf-315	77	11	be	be	AUX
gujaf-315	77	12	published	publish	VERB
gujaf-315	77	13	in	in	ADP
gujaf-315	77	14	that	that	DET
gujaf-315	77	15	issue	issue	NOUN
gujaf-315	77	16	.	.	PUNCT
gujaf-315	78	1	payment	payment	NOUN
gujaf-315	78	2	details	detail	NOUN
gujaf-315	78	3	bank	bank	NOUN
gujaf-315	78	4	:	:	PUNCT
gujaf-315	78	5	fcmb	fcmb	PROPN
gujaf-315	78	6	account	account	PROPN
gujaf-315	78	7	number	number	NOUN
gujaf-315	78	8	:	:	PUNCT
gujaf-315	78	9	7278465011	7278465011	NUM
gujaf-315	78	10	account	account	NOUN
gujaf-315	78	11	name	name	NOUN
gujaf-315	78	12	:	:	PUNCT
gujaf-315	78	13	gusau	gusau	PROPN
gujaf-315	78	14	journal	journal	NOUN
gujaf-315	78	15	of	of	ADP
gujaf-315	78	16	accounting	accounting	NOUN
gujaf-315	78	17	and	and	CCONJ
gujaf-315	78	18	finance	finance	NOUN
gujaf-315	78	19	for	for	ADP
gujaf-315	78	20	inquiry	inquiry	NOUN
gujaf-315	78	21	,	,	PUNCT
gujaf-315	78	22	contact	contact	PROPN
gujaf-315	78	23	dr	dr	PROPN
gujaf-315	78	24	.	.	PROPN
gujaf-315	78	25	a.u	a.u	PROPN
gujaf-315	78	26	.	.	PROPN
gujaf-315	78	27	farouk	farouk	PROPN
gujaf-315	78	28	department	department	PROPN
gujaf-315	78	29	of	of	ADP
gujaf-315	78	30	accounting	accounting	NOUN
gujaf-315	78	31	and	and	CCONJ
gujaf-315	78	32	finance	finance	NOUN
gujaf-315	78	33	,	,	PUNCT
gujaf-315	78	34	federal	federal	ADJ
gujaf-315	78	35	university	university	NOUN
gujaf-315	78	36	gusau	gusau	PROPN
gujaf-315	78	37	,	,	PUNCT
gujaf-315	78	38	zamfara	zamfara	PROPN
gujaf-315	78	39	state	state	PROPN
gujaf-315	78	40	.	.	PUNCT
gujaf-315	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-315	80	1	+2348069393824	+2348069393824	PRON
gujaf-315	80	2	for	for	ADP
gujaf-315	80	3	more	more	ADJ
gujaf-315	80	4	information	information	NOUN
gujaf-315	80	5	,	,	PUNCT
gujaf-315	80	6	contact	contact	VERB
gujaf-315	80	7	the	the	DET
gujaf-315	80	8	editor	editor	NOUN
gujaf-315	80	9	-	-	PUNCT
gujaf-315	80	10	in	in	ADP
gujaf-315	80	11	-	-	PUNCT
gujaf-315	80	12	chief	chief	NOUN
gujaf-315	80	13	on	on	ADP
gujaf-315	80	14	+2348067766435	+2348067766435	NUM
gujaf-315	80	15	the	the	DET
gujaf-315	80	16	associate	associate	ADJ
gujaf-315	80	17	editor	editor	NOUN
gujaf-315	80	18	on	on	ADP
gujaf-315	80	19	+2348036057525	+2348036057525	NUM
gujaf-315	80	20	or	or	CCONJ
gujaf-315	80	21	visit	visit	VERB
gujaf-315	80	22	our	our	PRON
gujaf-315	80	23	website	website	NOUN
gujaf-315	80	24	on	on	ADP
gujaf-315	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-315	80	26	or	or	CCONJ
gujaf-315	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-315	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-315	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-315	80	30	gusau	gusau	ADJ
gujaf-315	80	31	journal	journal	NOUN
gujaf-315	80	32	of	of	ADP
gujaf-315	80	33	accounting	accounting	NOUN
gujaf-315	80	34	and	and	CCONJ
gujaf-315	80	35	finance	finance	NOUN
gujaf-315	80	36	,	,	PUNCT
gujaf-315	80	37	vol	vol	NOUN
gujaf-315	80	38	.	.	PROPN
gujaf-315	80	39	5	5	NUM
gujaf-315	80	40	,	,	PUNCT
gujaf-315	80	41	issue	issue	NOUN
gujaf-315	80	42	2	2	NUM
gujaf-315	80	43	,	,	PUNCT
gujaf-315	80	44	october	october	PROPN
gujaf-315	80	45	,	,	PUNCT
gujaf-315	80	46	2024	2024	NUM
gujaf-315	80	47	viii	viii	NOUN
gujaf-315	80	48	table	table	NOUN
gujaf-315	80	49	of	of	ADP
gujaf-315	80	50	contents	content	NOUN
gujaf-315	80	51	the	the	DET
gujaf-315	80	52	impact	impact	NOUN
gujaf-315	80	53	of	of	ADP
gujaf-315	80	54	gender	gender	NOUN
gujaf-315	80	55	diversity	diversity	NOUN
gujaf-315	80	56	on	on	ADP
gujaf-315	80	57	earnings	earning	NOUN
gujaf-315	80	58	quality	quality	NOUN
gujaf-315	80	59	of	of	ADP
gujaf-315	80	60	listed	list	VERB
gujaf-315	80	61	financial	financial	ADJ
gujaf-315	80	62	services	service	NOUN
gujaf-315	80	63	firms	firm	NOUN
gujaf-315	80	64	in	in	ADP
gujaf-315	80	65	nigeria	nigeria	PROPN
gujaf-315	80	66	:	:	PUNCT
gujaf-315	80	67	analysis	analysis	NOUN
gujaf-315	80	68	of	of	ADP
gujaf-315	80	69	two	two	NUM
gujaf-315	80	70	-	-	PUNCT
gujaf-315	80	71	stage	stage	NOUN
gujaf-315	80	72	least	least	ADJ
gujaf-315	80	73	squares	square	NOUN
gujaf-315	80	74	joseph	joseph	PROPN
gujaf-315	80	75	olorunfemi	olorunfemi	PROPN
gujaf-315	80	76	akande	akande	PROPN
gujaf-315	80	77	,	,	PUNCT
gujaf-315	80	78	phd	phd	NOUN
gujaf-315	80	79	…	…	PUNCT
gujaf-315	80	80	…	…	PUNCT
gujaf-315	80	81	…	…	PUNCT
gujaf-315	80	82	…	…	PUNCT
gujaf-315	80	83	…	…	PUNCT
gujaf-315	80	84	…	…	PUNCT
gujaf-315	80	85	…	…	PUNCT
gujaf-315	80	86	…	…	PUNCT
gujaf-315	80	87	…	…	PUNCT
gujaf-315	80	88	…	…	PUNCT
gujaf-315	80	89	…	…	PUNCT
gujaf-315	80	90	…	…	PUNCT
gujaf-315	80	91	…	…	PUNCT
gujaf-315	80	92	…	…	PUNCT
gujaf-315	80	93	…	…	PUNCT
gujaf-315	80	94	…	…	PUNCT
gujaf-315	80	95	…	…	PUNCT
gujaf-315	80	96	…	…	PUNCT
gujaf-315	80	97	…	…	PUNCT
gujaf-315	80	98	…	…	PUNCT
gujaf-315	80	99	…	…	PUNCT
gujaf-315	80	100	..	..	SYM
gujaf-315	80	101	1	1	NUM
gujaf-315	80	102	-	-	SYM
gujaf-315	80	103	18	18	NUM
gujaf-315	80	104	the	the	DET
gujaf-315	80	105	impact	impact	NOUN
gujaf-315	80	106	of	of	ADP
gujaf-315	80	107	audit	audit	NOUN
gujaf-315	80	108	quality	quality	NOUN
gujaf-315	80	109	on	on	ADP
gujaf-315	80	110	firm	firm	NOUN
gujaf-315	80	111	’s	’s	PART
gujaf-315	80	112	performance	performance	NOUN
gujaf-315	80	113	of	of	ADP
gujaf-315	80	114	listed	list	VERB
gujaf-315	80	115	consumer	consumer	NOUN
gujaf-315	80	116	goods	good	NOUN
gujaf-315	80	117	firms	firm	NOUN
gujaf-315	80	118	in	in	ADP
gujaf-315	80	119	nigeria	nigeria	PROPN
gujaf-315	80	120	fatima	fatima	PROPN
gujaf-315	80	121	shehu	shehu	PROPN
gujaf-315	80	122	giwa	giwa	PROPN
gujaf-315	80	123	,	,	PUNCT
gujaf-315	80	124	prof	prof	PROPN
gujaf-315	80	125	.	.	PUNCT
gujaf-315	81	1	benjamin	benjamin	PROPN
gujaf-315	81	2	kumai	kumai	PROPN
gujaf-315	81	3	gugong	gugong	PROPN
gujaf-315	81	4	,	,	PUNCT
gujaf-315	81	5	gloria	gloria	PROPN
gujaf-315	81	6	pam	pam	PROPN
gujaf-315	81	7	dachomo	dachomo	PROPN
gujaf-315	81	8	…	…	X
gujaf-315	81	9	…	…	PUNCT
gujaf-315	81	10	…	…	PUNCT
gujaf-315	81	11	…	…	PUNCT
gujaf-315	81	12	...	...	PUNCT
gujaf-315	81	13	19	19	NUM
gujaf-315	81	14	-	-	SYM
gujaf-315	81	15	33	33	NUM
gujaf-315	81	16	women	woman	NOUN
gujaf-315	81	17	in	in	ADP
gujaf-315	81	18	top	top	ADJ
gujaf-315	81	19	echelon	echelon	NOUN
gujaf-315	81	20	positions	position	NOUN
gujaf-315	81	21	and	and	CCONJ
gujaf-315	81	22	their	their	PRON
gujaf-315	81	23	effects	effect	NOUN
gujaf-315	81	24	on	on	ADP
gujaf-315	81	25	carbon	carbon	NOUN
gujaf-315	81	26	emission	emission	NOUN
gujaf-315	81	27	disclosure	disclosure	NOUN
gujaf-315	81	28	:	:	PUNCT
gujaf-315	81	29	evidence	evidence	NOUN
gujaf-315	81	30	from	from	ADP
gujaf-315	81	31	an	an	DET
gujaf-315	81	32	emerging	emerge	VERB
gujaf-315	81	33	nation	nation	NOUN
gujaf-315	81	34	.	.	PUNCT
gujaf-315	81	35	saheed	sahee	VERB
gujaf-315	81	36	olanrewaju	olanrewaju	ADJ
gujaf-315	81	37	issa	issa	ADJ
gujaf-315	81	38	,	,	PUNCT
gujaf-315	81	39	abdulkadri	abdulkadri	PROPN
gujaf-315	81	40	toyin	toyin	NOUN
gujaf-315	81	41	alabi	alabi	NOUN
gujaf-315	81	42	,	,	PUNCT
gujaf-315	81	43	abdulbaki	abdulbaki	VERB
gujaf-315	81	44	teniola	teniola	PROPN
gujaf-315	81	45	ubandawaki	ubandawaki	PROPN
gujaf-315	81	46	…	…	NUM
gujaf-315	81	47	....	....	SYM
gujaf-315	81	48	34	34	NUM
gujaf-315	81	49	-	-	SYM
gujaf-315	81	50	47	47	NUM
gujaf-315	81	51	ceo	ceo	NOUN
gujaf-315	81	52	characteristics	characteristic	NOUN
gujaf-315	81	53	and	and	CCONJ
gujaf-315	81	54	financial	financial	ADJ
gujaf-315	81	55	performance	performance	NOUN
gujaf-315	81	56	of	of	ADP
gujaf-315	81	57	listed	list	VERB
gujaf-315	81	58	dmbs	dmb	NOUN
gujaf-315	81	59	in	in	ADP
gujaf-315	81	60	nigeria	nigeria	PROPN
gujaf-315	81	61	florence	florence	PROPN
gujaf-315	81	62	bosede	bosede	PROPN
gujaf-315	81	63	ajagbonna	ajagbonna	NOUN
gujaf-315	81	64	,	,	PUNCT
gujaf-315	81	65	benjamin	benjamin	PROPN
gujaf-315	81	66	kumai	kumai	PROPN
gujaf-315	81	67	gugong	gugong	PROPN
gujaf-315	81	68	,	,	PUNCT
gujaf-315	81	69	augustine	augustine	PROPN
gujaf-315	81	70	ayuba	ayuba	PROPN
gujaf-315	81	71	,	,	PUNCT
gujaf-315	81	72	idris	idris	PROPN
gujaf-315	81	73	mohammed	mohammed	PROPN
gujaf-315	81	74	,	,	PUNCT
gujaf-315	81	75	isuwa	isuwa	PROPN
gujaf-315	81	76	dauda	dauda	NOUN
gujaf-315	81	77	…	…	SYM
gujaf-315	81	78	…	…	PUNCT
gujaf-315	81	79	…	…	PUNCT
gujaf-315	81	80	…	…	PUNCT
gujaf-315	81	81	…	…	PUNCT
gujaf-315	81	82	…	…	PUNCT
gujaf-315	81	83	…	…	PUNCT
gujaf-315	81	84	…	…	PUNCT
gujaf-315	81	85	…	…	PUNCT
gujaf-315	81	86	…	…	PUNCT
gujaf-315	81	87	…	…	PUNCT
gujaf-315	81	88	…	…	PUNCT
gujaf-315	81	89	…	…	PUNCT
gujaf-315	81	90	…	…	PUNCT
gujaf-315	81	91	…	…	PUNCT
gujaf-315	81	92	…	…	PUNCT
gujaf-315	81	93	…	…	PUNCT
gujaf-315	81	94	…	…	PUNCT
gujaf-315	81	95	…	…	PUNCT
gujaf-315	81	96	…	…	PUNCT
gujaf-315	81	97	…	…	PUNCT
gujaf-315	81	98	…	…	PUNCT
gujaf-315	81	99	…	…	PUNCT
gujaf-315	81	100	…	…	PUNCT
gujaf-315	81	101	…	…	PUNCT
gujaf-315	81	102	…	…	PUNCT
gujaf-315	81	103	…	…	PUNCT
gujaf-315	81	104	…	…	PUNCT
gujaf-315	81	105	…	…	PUNCT
gujaf-315	81	106	…	…	SYM
gujaf-315	81	107	.48	.48	NUM
gujaf-315	81	108	-	-	SYM
gujaf-315	81	109	69	69	NUM
gujaf-315	81	110	post	post	NOUN
gujaf-315	81	111	covid-19	covid-19	PROPN
gujaf-315	81	112	pandemic	pandemic	ADJ
gujaf-315	81	113	:	:	PUNCT
gujaf-315	81	114	comparative	comparative	ADJ
gujaf-315	81	115	study	study	NOUN
gujaf-315	81	116	in	in	ADP
gujaf-315	81	117	the	the	DET
gujaf-315	81	118	value	value	NOUN
gujaf-315	81	119	relevance	relevance	NOUN
gujaf-315	81	120	of	of	ADP
gujaf-315	81	121	accounting	accounting	NOUN
gujaf-315	81	122	information	information	NOUN
gujaf-315	81	123	between	between	ADP
gujaf-315	81	124	listed	list	VERB
gujaf-315	81	125	manufacturing	manufacturing	NOUN
gujaf-315	81	126	firms	firm	NOUN
gujaf-315	81	127	and	and	CCONJ
gujaf-315	81	128	listed	list	VERB
gujaf-315	81	129	service	service	NOUN
gujaf-315	81	130	firms	firm	NOUN
gujaf-315	81	131	in	in	ADP
gujaf-315	81	132	nigeria	nigeria	PROPN
gujaf-315	81	133	abbas	abbas	PROPN
gujaf-315	81	134	,	,	PUNCT
gujaf-315	81	135	abdulrahman	abdulrahman	NOUN
gujaf-315	81	136	ngadi	ngadi	PROPN
gujaf-315	81	137	,	,	PUNCT
gujaf-315	81	138	abubakar	abubakar	PROPN
gujaf-315	81	139	,	,	PUNCT
gujaf-315	81	140	aliyu	aliyu	PROPN
gujaf-315	81	141	,	,	PUNCT
gujaf-315	81	142	abdu	abdu	PROPN
gujaf-315	81	143	,	,	PUNCT
gujaf-315	81	144	abubakar	abubakar	PROPN
gujaf-315	81	145	…	…	SYM
gujaf-315	81	146	…	…	PUNCT
gujaf-315	81	147	…	…	PUNCT
gujaf-315	81	148	…	…	PUNCT
gujaf-315	81	149	…	…	PUNCT
gujaf-315	81	150	…	…	PUNCT
gujaf-315	81	151	…	…	PUNCT
gujaf-315	81	152	…	…	PUNCT
gujaf-315	81	153	…	…	PUNCT
gujaf-315	81	154	…	…	PUNCT
gujaf-315	81	155	…	…	PUNCT
gujaf-315	81	156	…	…	SYM
gujaf-315	81	157	.70	.70	NUM
gujaf-315	81	158	-	-	SYM
gujaf-315	81	159	87	87	NUM
gujaf-315	81	160	environmental	environmental	ADJ
gujaf-315	81	161	and	and	CCONJ
gujaf-315	81	162	social	social	ADJ
gujaf-315	81	163	information	information	NOUN
gujaf-315	81	164	disclosure	disclosure	NOUN
gujaf-315	81	165	quality	quality	NOUN
gujaf-315	81	166	and	and	CCONJ
gujaf-315	81	167	financial	financial	ADJ
gujaf-315	81	168	performance	performance	NOUN
gujaf-315	81	169	of	of	ADP
gujaf-315	81	170	listed	list	VERB
gujaf-315	81	171	manufacturing	manufacturing	NOUN
gujaf-315	81	172	companies	company	NOUN
gujaf-315	81	173	in	in	ADP
gujaf-315	81	174	nigeria	nigeria	PROPN
gujaf-315	81	175	.	.	PUNCT
gujaf-315	81	176	:	:	PUNCT
gujaf-315	82	1	saka	saka	PROPN
gujaf-315	82	2	tunde	tunde	PROPN
gujaf-315	82	3	abdulsalam	abdulsalam	PROPN
gujaf-315	82	4	,	,	PUNCT
gujaf-315	82	5	ph.d	ph.d	PROPN
gujaf-315	82	6	…	…	SYM
gujaf-315	82	7	…	…	PUNCT
gujaf-315	82	8	…	…	PUNCT
gujaf-315	82	9	…	…	PUNCT
gujaf-315	82	10	…	…	PUNCT
gujaf-315	82	11	…	…	PUNCT
gujaf-315	82	12	...	...	PUNCT
gujaf-315	82	13	88	88	NUM
gujaf-315	82	14	-	-	SYM
gujaf-315	82	15	108	108	NUM
gujaf-315	82	16	the	the	DET
gujaf-315	82	17	impact	impact	NOUN
gujaf-315	82	18	of	of	ADP
gujaf-315	82	19	corporate	corporate	ADJ
gujaf-315	82	20	social	social	ADJ
gujaf-315	82	21	responsibility	responsibility	NOUN
gujaf-315	82	22	on	on	ADP
gujaf-315	82	23	bank	bank	NOUN
gujaf-315	82	24	performance	performance	NOUN
gujaf-315	82	25	in	in	ADP
gujaf-315	82	26	nigeria	nigeria	PROPN
gujaf-315	82	27	ibrahim	ibrahim	PROPN
gujaf-315	82	28	yinka	yinka	PROPN
gujaf-315	82	29	agbeyinka	agbeyinka	PROPN
gujaf-315	82	30	…	…	X
gujaf-315	82	31	…	…	PUNCT
gujaf-315	82	32	…	…	PUNCT
gujaf-315	82	33	…	…	PUNCT
gujaf-315	82	34	…	…	PUNCT
gujaf-315	82	35	…	…	PUNCT
gujaf-315	82	36	…	…	PUNCT
gujaf-315	82	37	…	…	PUNCT
gujaf-315	82	38	…	…	PUNCT
gujaf-315	82	39	…	…	PUNCT
gujaf-315	82	40	…	…	PUNCT
gujaf-315	82	41	…	…	PUNCT
gujaf-315	82	42	…	…	PUNCT
gujaf-315	82	43	…	…	PUNCT
gujaf-315	82	44	…	…	PUNCT
gujaf-315	82	45	…	…	PUNCT
gujaf-315	82	46	…	…	PUNCT
gujaf-315	82	47	…	…	PUNCT
gujaf-315	82	48	…	…	PUNCT
gujaf-315	82	49	…	…	PUNCT
gujaf-315	82	50	…	…	PUNCT
gujaf-315	82	51	…	…	PUNCT
gujaf-315	82	52	…	…	PUNCT
gujaf-315	82	53	…	…	X
gujaf-315	82	54	.109	.109	NUM
gujaf-315	82	55	-	-	SYM
gujaf-315	82	56	123	123	NUM
gujaf-315	82	57	the	the	DET
gujaf-315	82	58	impact	impact	NOUN
gujaf-315	82	59	of	of	ADP
gujaf-315	82	60	firm	firm	ADJ
gujaf-315	82	61	characteristics	characteristic	NOUN
gujaf-315	82	62	on	on	ADP
gujaf-315	82	63	accruals	accrual	NOUN
gujaf-315	82	64	and	and	CCONJ
gujaf-315	82	65	real	real	ADJ
gujaf-315	82	66	earnings	earning	NOUN
gujaf-315	82	67	management	management	NOUN
gujaf-315	82	68	of	of	ADP
gujaf-315	82	69	listed	list	VERB
gujaf-315	82	70	manufacturing	manufacturing	NOUN
gujaf-315	82	71	firms	firm	NOUN
gujaf-315	82	72	in	in	ADP
gujaf-315	82	73	nigeria	nigeria	PROPN
gujaf-315	82	74	:	:	PUNCT
gujaf-315	83	1	muhammad	muhammad	PROPN
gujaf-315	83	2	,	,	PUNCT
gujaf-315	83	3	aisha	aisha	PROPN
gujaf-315	83	4	chado	chado	PROPN
gujaf-315	83	5	…	…	PUNCT
gujaf-315	83	6	…	…	PUNCT
gujaf-315	83	7	…	…	PUNCT
gujaf-315	83	8	…	…	PUNCT
gujaf-315	83	9	…	…	PUNCT
gujaf-315	83	10	…	…	PUNCT
gujaf-315	83	11	…	…	PUNCT
gujaf-315	83	12	…	…	PUNCT
gujaf-315	83	13	…	…	PUNCT
gujaf-315	83	14	…	…	X
gujaf-315	83	15	.124	.124	NUM
gujaf-315	83	16	-	-	SYM
gujaf-315	83	17	142	142	NUM
gujaf-315	83	18	the	the	DET
gujaf-315	83	19	impact	impact	NOUN
gujaf-315	83	20	of	of	ADP
gujaf-315	83	21	esg	esg	NOUN
gujaf-315	83	22	practices	practice	NOUN
gujaf-315	83	23	on	on	ADP
gujaf-315	83	24	the	the	DET
gujaf-315	83	25	risk	risk	NOUN
gujaf-315	83	26	portfolio	portfolio	NOUN
gujaf-315	83	27	of	of	ADP
gujaf-315	83	28	listed	list	VERB
gujaf-315	83	29	oil	oil	NOUN
gujaf-315	83	30	and	and	CCONJ
gujaf-315	83	31	gas	gas	NOUN
gujaf-315	83	32	firms	firm	NOUN
gujaf-315	83	33	in	in	ADP
gujaf-315	83	34	nigeria	nigeria	PROPN
gujaf-315	83	35	using	use	VERB
gujaf-315	83	36	a	a	DET
gujaf-315	83	37	multilayered	multilayered	ADJ
gujaf-315	83	38	criterion	criterion	NOUN
gujaf-315	83	39	:	:	PUNCT
gujaf-315	83	40	joseph	joseph	PROPN
gujaf-315	83	41	olorunfemi	olorunfemi	ADP
gujaf-315	83	42	akande	akande	PROPN
gujaf-315	83	43	…	…	SYM
gujaf-315	83	44	…	…	PUNCT
gujaf-315	83	45	…	…	PUNCT
gujaf-315	83	46	…	…	PUNCT
gujaf-315	83	47	…	…	PUNCT
gujaf-315	83	48	…	…	PUNCT
gujaf-315	83	49	…	…	PUNCT
gujaf-315	83	50	…	…	PUNCT
gujaf-315	83	51	…	…	PUNCT
gujaf-315	83	52	…	…	PUNCT
gujaf-315	83	53	…	…	PUNCT
gujaf-315	83	54	…	…	PUNCT
gujaf-315	83	55	...	...	PUNCT
gujaf-315	83	56	143	143	NUM
gujaf-315	83	57	-	-	SYM
gujaf-315	83	58	155	155	NUM
gujaf-315	83	59	effect	effect	NOUN
gujaf-315	83	60	of	of	ADP
gujaf-315	83	61	selected	select	VERB
gujaf-315	83	62	macroeconomic	macroeconomic	ADJ
gujaf-315	83	63	variables	variable	NOUN
gujaf-315	83	64	on	on	ADP
gujaf-315	83	65	stock	stock	NOUN
gujaf-315	83	66	market	market	NOUN
gujaf-315	83	67	volatility	volatility	NOUN
gujaf-315	83	68	in	in	ADP
gujaf-315	83	69	nigeria	nigeria	PROPN
gujaf-315	83	70	hauwa	hauwa	ADJ
gujaf-315	83	71	bayero	bayero	PROPN
gujaf-315	83	72	tijjani	tijjani	NOUN
gujaf-315	83	73	,	,	PUNCT
gujaf-315	83	74	prof	prof	PROPN
gujaf-315	83	75	sheikh	sheikh	PROPN
gujaf-315	83	76	ahmad	ahmad	PROPN
gujaf-315	83	77	abdullahi	abdullahi	PROPN
gujaf-315	83	78	,	,	PUNCT
gujaf-315	83	79	dr	dr	PROPN
gujaf-315	83	80	ibrahim	ibrahim	PROPN
gujaf-315	83	81	mohammed	mohammed	PROPN
gujaf-315	83	82	,	,	PUNCT
gujaf-315	83	83	dr	dr	PROPN
gujaf-315	83	84	isma’il	isma’il	PROPN
gujaf-315	83	85	tijjani	tijjani	PROPN
gujaf-315	83	86	idris	idris	PROPN
gujaf-315	83	87	…	…	PROPN
gujaf-315	83	88	…	…	PUNCT
gujaf-315	83	89	…	…	PUNCT
gujaf-315	83	90	…	…	PUNCT
gujaf-315	83	91	…	…	PUNCT
gujaf-315	83	92	…	…	PUNCT
gujaf-315	83	93	…	…	PUNCT
gujaf-315	83	94	…	…	PUNCT
gujaf-315	83	95	…	…	PUNCT
gujaf-315	83	96	…	…	PUNCT
gujaf-315	83	97	…	…	PUNCT
gujaf-315	83	98	…	…	PUNCT
gujaf-315	83	99	…	…	PUNCT
gujaf-315	83	100	…	…	PUNCT
gujaf-315	83	101	…	…	PUNCT
gujaf-315	83	102	…	…	PUNCT
gujaf-315	83	103	…	…	PUNCT
gujaf-315	83	104	…	…	PUNCT
gujaf-315	83	105	…	…	PUNCT
gujaf-315	83	106	…	…	PUNCT
gujaf-315	83	107	…	…	PUNCT
gujaf-315	83	108	…	…	PUNCT
gujaf-315	83	109	…	…	PUNCT
gujaf-315	83	110	…	…	PUNCT
gujaf-315	83	111	…	…	PUNCT
gujaf-315	83	112	…	…	PUNCT
gujaf-315	83	113	…	…	PUNCT
gujaf-315	83	114	…	…	SYM
gujaf-315	83	115	…	…	SYM
gujaf-315	83	116	156	156	NUM
gujaf-315	83	117	-	-	SYM
gujaf-315	83	118	171	171	NUM
gujaf-315	83	119	moderating	moderate	VERB
gujaf-315	83	120	effect	effect	NOUN
gujaf-315	83	121	of	of	ADP
gujaf-315	83	122	audit	audit	NOUN
gujaf-315	83	123	quality	quality	NOUN
gujaf-315	83	124	on	on	ADP
gujaf-315	83	125	value	value	NOUN
gujaf-315	83	126	relevance	relevance	NOUN
gujaf-315	83	127	of	of	ADP
gujaf-315	83	128	fair	fair	ADJ
gujaf-315	83	129	value	value	NOUN
gujaf-315	83	130	measurements	measurement	NOUN
gujaf-315	83	131	hierarchy	hierarchy	NOUN
gujaf-315	83	132	of	of	ADP
gujaf-315	83	133	listed	list	VERB
gujaf-315	83	134	financial	financial	ADJ
gujaf-315	83	135	services	service	NOUN
gujaf-315	83	136	companies	company	NOUN
gujaf-315	83	137	:	:	PUNCT
gujaf-315	83	138	tesleem	tesleem	VERB
gujaf-315	83	139	olayinka	olayinka	ADJ
gujaf-315	83	140	adeyemi	adeyemi	ADV
gujaf-315	83	141	…	…	PUNCT
gujaf-315	83	142	…	…	PUNCT
gujaf-315	83	143	…	…	PUNCT
gujaf-315	83	144	…	…	PUNCT
gujaf-315	83	145	…	…	PUNCT
gujaf-315	83	146	…	…	X
gujaf-315	83	147	.172	.172	NUM
gujaf-315	83	148	-	-	SYM
gujaf-315	83	149	202	202	NUM
gujaf-315	83	150	effect	effect	NOUN
gujaf-315	83	151	of	of	ADP
gujaf-315	83	152	audit	audit	NOUN
gujaf-315	83	153	quality	quality	NOUN
gujaf-315	83	154	attributes	attribute	NOUN
gujaf-315	83	155	and	and	CCONJ
gujaf-315	83	156	ifrs	ifrs	NOUN
gujaf-315	83	157	adoption	adoption	NOUN
gujaf-315	83	158	on	on	ADP
gujaf-315	83	159	financial	financial	ADJ
gujaf-315	83	160	reporting	reporting	NOUN
gujaf-315	83	161	quality	quality	NOUN
gujaf-315	83	162	of	of	ADP
gujaf-315	83	163	listed	list	VERB
gujaf-315	83	164	manufacturing	manufacturing	NOUN
gujaf-315	83	165	firms	firm	NOUN
gujaf-315	83	166	in	in	ADP
gujaf-315	83	167	nigeria	nigeria	PROPN
gujaf-315	83	168	:	:	PUNCT
gujaf-315	84	1	muhammad	muhammad	PROPN
gujaf-315	84	2	,	,	PUNCT
gujaf-315	84	3	aisha	aisha	PROPN
gujaf-315	84	4	chado	chado	PROPN
gujaf-315	84	5	…	…	PUNCT
gujaf-315	84	6	…	…	PUNCT
gujaf-315	84	7	…	…	PUNCT
gujaf-315	84	8	…	…	PUNCT
gujaf-315	84	9	…	…	PUNCT
gujaf-315	84	10	…	…	PUNCT
gujaf-315	84	11	…	…	PUNCT
gujaf-315	84	12	…	…	PUNCT
gujaf-315	84	13	…	…	PUNCT
gujaf-315	84	14	..	..	PUNCT
gujaf-315	84	15	203	203	NUM
gujaf-315	84	16	-	-	SYM
gujaf-315	84	17	221	221	NUM
gujaf-315	84	18	electronic	electronic	ADJ
gujaf-315	84	19	banking	banking	NOUN
gujaf-315	84	20	and	and	CCONJ
gujaf-315	84	21	performance	performance	NOUN
gujaf-315	84	22	of	of	ADP
gujaf-315	84	23	banking	banking	NOUN
gujaf-315	84	24	sector	sector	NOUN
gujaf-315	84	25	in	in	ADP
gujaf-315	84	26	nigeria	nigeria	PROPN
gujaf-315	84	27	kayode	kayode	PROPN
gujaf-315	84	28	david	david	PROPN
gujaf-315	84	29	kolawole	kolawole	PROPN
gujaf-315	84	30	…	…	PUNCT
gujaf-315	84	31	…	…	PUNCT
gujaf-315	84	32	…	…	PUNCT
gujaf-315	84	33	…	…	PUNCT
gujaf-315	84	34	…	…	PUNCT
gujaf-315	84	35	…	…	PUNCT
gujaf-315	84	36	…	…	PUNCT
gujaf-315	84	37	…	…	PUNCT
gujaf-315	84	38	…	…	PUNCT
gujaf-315	84	39	…	…	PUNCT
gujaf-315	84	40	…	…	PUNCT
gujaf-315	84	41	…	…	PUNCT
gujaf-315	84	42	…	…	PUNCT
gujaf-315	84	43	…	…	PUNCT
gujaf-315	84	44	…	…	PUNCT
gujaf-315	84	45	…	…	PUNCT
gujaf-315	84	46	…	…	PUNCT
gujaf-315	84	47	…	…	PUNCT
gujaf-315	84	48	…	…	PUNCT
gujaf-315	84	49	…	…	PUNCT
gujaf-315	84	50	…	…	PUNCT
gujaf-315	84	51	…	…	PUNCT
gujaf-315	84	52	…	…	PUNCT
gujaf-315	84	53	…	…	PUNCT
gujaf-315	84	54	222	222	NUM
gujaf-315	84	55	-	-	SYM
gujaf-315	84	56	234	234	NUM
gujaf-315	84	57	gusau	gusau	ADJ
gujaf-315	84	58	journal	journal	NOUN
gujaf-315	84	59	of	of	ADP
gujaf-315	84	60	accounting	accounting	NOUN
gujaf-315	84	61	and	and	CCONJ
gujaf-315	84	62	finance	finance	NOUN
gujaf-315	84	63	,	,	PUNCT
gujaf-315	84	64	vol	vol	NOUN
gujaf-315	84	65	.	.	PROPN
gujaf-315	84	66	5	5	NUM
gujaf-315	84	67	,	,	PUNCT
gujaf-315	84	68	issue	issue	NOUN
gujaf-315	84	69	2	2	NUM
gujaf-315	84	70	,	,	PUNCT
gujaf-315	84	71	october	october	PROPN
gujaf-315	84	72	,	,	PUNCT
gujaf-315	84	73	2024	2024	NUM
gujaf-315	84	74	ix	ix	VERB
gujaf-315	84	75	do	do	VERB
gujaf-315	84	76	audit	audit	NOUN
gujaf-315	84	77	committee	committee	NOUN
gujaf-315	84	78	and	and	CCONJ
gujaf-315	84	79	board	board	NOUN
gujaf-315	84	80	attributes	attribute	VERB
gujaf-315	84	81	influence	influence	NOUN
gujaf-315	84	82	environmental	environmental	ADJ
gujaf-315	84	83	disclosure	disclosure	NOUN
gujaf-315	84	84	:	:	PUNCT
gujaf-315	84	85	an	an	DET
gujaf-315	84	86	empirical	empirical	ADJ
gujaf-315	84	87	investigation	investigation	NOUN
gujaf-315	84	88	of	of	ADP
gujaf-315	84	89	listed	list	VERB
gujaf-315	84	90	firms	firm	NOUN
gujaf-315	84	91	in	in	ADP
gujaf-315	84	92	nigeria	nigeria	PROPN
gujaf-315	84	93	.	.	PUNCT
gujaf-315	85	1	haruna	haruna	PROPN
gujaf-315	85	2	muhammed	muhammed	PROPN
gujaf-315	85	3	musa	musa	PROPN
gujaf-315	85	4	…	…	SYM
gujaf-315	85	5	…	…	PUNCT
gujaf-315	85	6	…	…	PUNCT
gujaf-315	85	7	…	…	PUNCT
gujaf-315	85	8	…	…	PUNCT
gujaf-315	85	9	…	…	PUNCT
gujaf-315	85	10	…	…	PUNCT
gujaf-315	85	11	…	…	SYM
gujaf-315	85	12	…	…	SYM
gujaf-315	85	13	235	235	NUM
gujaf-315	85	14	-	-	SYM
gujaf-315	85	15	248	248	NUM
gujaf-315	85	16	impact	impact	NOUN
gujaf-315	85	17	of	of	ADP
gujaf-315	85	18	external	external	ADJ
gujaf-315	85	19	debts	debt	NOUN
gujaf-315	85	20	on	on	ADP
gujaf-315	85	21	economic	economic	ADJ
gujaf-315	85	22	growth	growth	NOUN
gujaf-315	85	23	in	in	ADP
gujaf-315	85	24	nigeria	nigeria	PROPN
gujaf-315	85	25	ibrahim	ibrahim	PROPN
gujaf-315	85	26	yinka	yinka	PROPN
gujaf-315	85	27	agbeyinka	agbeyinka	PROPN
gujaf-315	85	28	…	…	X
gujaf-315	85	29	…	…	PUNCT
gujaf-315	85	30	…	…	PUNCT
gujaf-315	85	31	…	…	PUNCT
gujaf-315	85	32	…	…	PUNCT
gujaf-315	85	33	…	…	PUNCT
gujaf-315	85	34	…	…	PUNCT
gujaf-315	85	35	…	…	PUNCT
gujaf-315	85	36	…	…	PUNCT
gujaf-315	85	37	…	…	PUNCT
gujaf-315	85	38	…	…	PUNCT
gujaf-315	85	39	…	…	PUNCT
gujaf-315	85	40	…	…	PUNCT
gujaf-315	85	41	…	…	PUNCT
gujaf-315	85	42	…	…	PUNCT
gujaf-315	85	43	…	…	PUNCT
gujaf-315	85	44	…	…	PUNCT
gujaf-315	85	45	…	…	PUNCT
gujaf-315	85	46	…	…	PUNCT
gujaf-315	85	47	…	…	PUNCT
gujaf-315	85	48	…	…	PUNCT
gujaf-315	85	49	…	…	PUNCT
gujaf-315	85	50	…	…	SYM
gujaf-315	85	51	…	…	SYM
gujaf-315	85	52	249	249	NUM
gujaf-315	85	53	-	-	SYM
gujaf-315	85	54	261	261	NUM
gujaf-315	85	55	effect	effect	NOUN
gujaf-315	85	56	of	of	ADP
gujaf-315	85	57	compliance	compliance	NOUN
gujaf-315	85	58	cost	cost	NOUN
gujaf-315	85	59	and	and	CCONJ
gujaf-315	85	60	tax	tax	NOUN
gujaf-315	85	61	burden	burden	NOUN
gujaf-315	85	62	on	on	ADP
gujaf-315	85	63	tax	tax	NOUN
gujaf-315	85	64	compliance	compliance	NOUN
gujaf-315	85	65	of	of	ADP
gujaf-315	85	66	small	small	ADJ
gujaf-315	85	67	and	and	CCONJ
gujaf-315	85	68	medium	medium	ADJ
gujaf-315	85	69	-	-	PUNCT
gujaf-315	85	70	scale	scale	NOUN
gujaf-315	85	71	enterprises	enterprise	NOUN
gujaf-315	85	72	in	in	ADP
gujaf-315	85	73	benue	benue	NOUN
gujaf-315	85	74	state	state	PROPN
gujaf-315	85	75	,	,	PUNCT
gujaf-315	85	76	nigeria	nigeria	PROPN
gujaf-315	85	77	okpe	okpe	PROPN
gujaf-315	85	78	caleb	caleb	PROPN
gujaf-315	85	79	john	john	PROPN
gujaf-315	85	80	,	,	PUNCT
gujaf-315	85	81	prof	prof	PROPN
gujaf-315	85	82	.	.	PUNCT
gujaf-315	86	1	aliyu	aliyu	PROPN
gujaf-315	86	2	nuraddeen	nuraddeen	PROPN
gujaf-315	86	3	shehu	shehu	PROPN
gujaf-315	86	4	,	,	PUNCT
gujaf-315	86	5	prof	prof	PROPN
gujaf-315	86	6	.	.	PUNCT
gujaf-315	86	7	bello	bello	PROPN
gujaf-315	86	8	a.	a.	PROPN
gujaf-315	86	9	ahmad	ahmad	PROPN
gujaf-315	86	10	,	,	PUNCT
gujaf-315	86	11	ahmed	ahmed	PROPN
gujaf-315	86	12	aliyu	aliyu	PROPN
gujaf-315	86	13	abdullahi	abdullahi	PROPN
gujaf-315	86	14	phd	phd	PROPN
gujaf-315	86	15	,	,	PUNCT
gujaf-315	86	16	mohammed	mohammed	PROPN
gujaf-315	86	17	musa	musa	PROPN
gujaf-315	86	18	abdulkarim	abdulkarim	PROPN
gujaf-315	86	19	phd	phd	PROPN
gujaf-315	86	20	…	…	PUNCT
gujaf-315	86	21	…	…	PUNCT
gujaf-315	86	22	…	…	PUNCT
gujaf-315	86	23	…	…	PUNCT
gujaf-315	86	24	…	…	PUNCT
gujaf-315	86	25	…	…	PUNCT
gujaf-315	86	26	…	…	PUNCT
gujaf-315	86	27	…	…	PUNCT
gujaf-315	86	28	…	…	PUNCT
gujaf-315	86	29	…	…	PUNCT
gujaf-315	86	30	…	…	PUNCT
gujaf-315	86	31	…	…	PUNCT
gujaf-315	86	32	…	…	PUNCT
gujaf-315	86	33	…	…	PUNCT
gujaf-315	86	34	…	…	PUNCT
gujaf-315	86	35	…	…	PUNCT
gujaf-315	86	36	…	…	SYM
gujaf-315	86	37	.262	.262	NUM
gujaf-315	86	38	-	-	SYM
gujaf-315	86	39	282	282	NUM
gujaf-315	86	40	the	the	DET
gujaf-315	86	41	effect	effect	NOUN
gujaf-315	86	42	of	of	ADP
gujaf-315	86	43	bank	bank	NOUN
gujaf-315	86	44	sectoral	sectoral	ADJ
gujaf-315	86	45	credit	credit	NOUN
gujaf-315	86	46	and	and	CCONJ
gujaf-315	86	47	exchange	exchange	NOUN
gujaf-315	86	48	rate	rate	NOUN
gujaf-315	86	49	on	on	ADP
gujaf-315	86	50	financial	financial	ADJ
gujaf-315	86	51	performance	performance	NOUN
gujaf-315	86	52	of	of	ADP
gujaf-315	86	53	listed	list	VERB
gujaf-315	86	54	manufacturing	manufacturing	NOUN
gujaf-315	86	55	firms	firm	NOUN
gujaf-315	86	56	in	in	ADP
gujaf-315	86	57	nigeria	nigeria	PROPN
gujaf-315	86	58	.	.	PUNCT
gujaf-315	87	1	ibrahim	ibrahim	PROPN
gujaf-315	87	2	kabir	kabir	PROPN
gujaf-315	87	3	adedeji	adedeji	PROPN
gujaf-315	87	4	,	,	PUNCT
gujaf-315	87	5	dr	dr	PROPN
gujaf-315	87	6	ibrahim	ibrahim	PROPN
gujaf-315	87	7	muhammed	muhammed	PROPN
gujaf-315	87	8	,	,	PUNCT
gujaf-315	87	9	prof	prof	PROPN
gujaf-315	87	10	.	.	PUNCT
gujaf-315	88	1	muhammed	muhamme	VERB
gujaf-315	88	2	habibu	habibu	ADJ
gujaf-315	88	3	sabari	sabari	PROPN
gujaf-315	88	4	prof	prof	PROPN
gujaf-315	88	5	.	.	PUNCT
gujaf-315	89	1	abiodun	abiodun	PROPN
gujaf-315	89	2	popoola	popoola	PROPN
gujaf-315	89	3	…	…	PUNCT
gujaf-315	89	4	…	…	PUNCT
gujaf-315	89	5	…	…	PUNCT
gujaf-315	89	6	…	…	PUNCT
gujaf-315	89	7	…	…	PUNCT
gujaf-315	89	8	…	…	PUNCT
gujaf-315	89	9	…	…	PUNCT
gujaf-315	89	10	…	…	PUNCT
gujaf-315	89	11	…	…	PUNCT
gujaf-315	89	12	…	…	PUNCT
gujaf-315	89	13	…	…	PUNCT
gujaf-315	89	14	…	…	PUNCT
gujaf-315	89	15	…	…	PUNCT
gujaf-315	89	16	…	…	PUNCT
gujaf-315	89	17	…	…	PUNCT
gujaf-315	89	18	…	…	PUNCT
gujaf-315	89	19	…	…	PUNCT
gujaf-315	89	20	…	…	PUNCT
gujaf-315	89	21	…	…	PUNCT
gujaf-315	89	22	…	…	PUNCT
gujaf-315	89	23	…	…	PUNCT
gujaf-315	89	24	…	…	PUNCT
gujaf-315	89	25	…	…	PUNCT
gujaf-315	89	26	…	…	SYM
gujaf-315	89	27	…	…	SYM
gujaf-315	89	28	283	283	NUM
gujaf-315	89	29	-	-	SYM
gujaf-315	89	30	297	297	NUM
gujaf-315	89	31	the	the	DET
gujaf-315	89	32	effects	effect	NOUN
gujaf-315	89	33	of	of	ADP
gujaf-315	89	34	interest	interest	NOUN
gujaf-315	89	35	rate	rate	NOUN
gujaf-315	89	36	and	and	CCONJ
gujaf-315	89	37	money	money	NOUN
gujaf-315	89	38	supply	supply	NOUN
gujaf-315	89	39	on	on	ADP
gujaf-315	89	40	systematic	systematic	ADJ
gujaf-315	89	41	risk	risk	NOUN
gujaf-315	89	42	associated	associate	VERB
gujaf-315	89	43	with	with	ADP
gujaf-315	89	44	return	return	NOUN
gujaf-315	89	45	in	in	ADP
gujaf-315	89	46	nigerian	nigerian	ADJ
gujaf-315	89	47	exchange	exchange	PROPN
gujaf-315	89	48	adedokun	adedokun	PROPN
gujaf-315	89	49	rofiat	rofiat	PROPN
gujaf-315	89	50	,	,	PUNCT
gujaf-315	89	51	prof	prof	PROPN
gujaf-315	89	52	.	.	PROPN
gujaf-315	90	1	sani	sani	PROPN
gujaf-315	90	2	abdullahi	abdullahi	PROPN
gujaf-315	90	3	,	,	PUNCT
gujaf-315	90	4	dr	dr	PROPN
gujaf-315	90	5	.	.	PROPN
gujaf-315	90	6	ibrahim	ibrahim	PROPN
gujaf-315	90	7	mohammed	mohammed	PROPN
gujaf-315	90	8	,	,	PUNCT
gujaf-315	90	9	prof	prof	PROPN
gujaf-315	90	10	.	.	PUNCT
gujaf-315	91	1	ahmad	ahmad	PROPN
gujaf-315	91	2	dogarawa	dogarawa	PROPN
gujaf-315	91	3	…	…	X
gujaf-315	91	4	…	…	PUNCT
gujaf-315	91	5	…	…	PUNCT
gujaf-315	91	6	…	…	PUNCT
gujaf-315	91	7	…	…	PUNCT
gujaf-315	91	8	…	…	PUNCT
gujaf-315	91	9	…	…	PUNCT
gujaf-315	91	10	…	…	PUNCT
gujaf-315	91	11	…	…	PUNCT
gujaf-315	91	12	…	…	PUNCT
gujaf-315	91	13	…	…	PUNCT
gujaf-315	91	14	…	…	PUNCT
gujaf-315	91	15	…	…	PUNCT
gujaf-315	91	16	…	…	PUNCT
gujaf-315	91	17	…	…	PUNCT
gujaf-315	91	18	…	…	PUNCT
gujaf-315	91	19	…	…	PUNCT
gujaf-315	91	20	…	…	PUNCT
gujaf-315	91	21	…	…	PUNCT
gujaf-315	91	22	…	…	PUNCT
gujaf-315	91	23	…	…	PUNCT
gujaf-315	91	24	…	…	PUNCT
gujaf-315	91	25	…	…	PUNCT
gujaf-315	91	26	…	…	PUNCT
gujaf-315	91	27	…	…	PUNCT
gujaf-315	91	28	…	…	PUNCT
gujaf-315	91	29	…	…	PUNCT
gujaf-315	91	30	…	…	PUNCT
gujaf-315	91	31	…	…	PUNCT
gujaf-315	91	32	…	…	SYM
gujaf-315	91	33	.298	.298	NUM
gujaf-315	91	34	-	-	SYM
gujaf-315	91	35	314	314	NUM
gujaf-315	91	36	effect	effect	NOUN
gujaf-315	91	37	of	of	ADP
gujaf-315	91	38	firm	firm	ADJ
gujaf-315	91	39	attributes	attribute	NOUN
gujaf-315	91	40	on	on	ADP
gujaf-315	91	41	the	the	DET
gujaf-315	91	42	growth	growth	NOUN
gujaf-315	91	43	of	of	ADP
gujaf-315	91	44	healthcare	healthcare	NOUN
gujaf-315	91	45	companies	company	NOUN
gujaf-315	91	46	listed	list	VERB
gujaf-315	91	47	on	on	ADP
gujaf-315	91	48	the	the	DET
gujaf-315	91	49	nigerian	nigerian	PROPN
gujaf-315	91	50	exchange	exchange	PROPN
gujaf-315	91	51	group	group	PROPN
gujaf-315	91	52	salisu	salisu	PROPN
gujaf-315	91	53	isyaku	isyaku	NOUN
gujaf-315	91	54	dahiru	dahiru	NOUN
gujaf-315	91	55	,	,	PUNCT
gujaf-315	91	56	adeyemi	adeyemi	ADV
gujaf-315	91	57	tesleem	tesleem	VERB
gujaf-315	91	58	,	,	PUNCT
gujaf-315	91	59	phd	phd	NOUN
gujaf-315	91	60	,	,	PUNCT
gujaf-315	91	61	suleiman	suleiman	PROPN
gujaf-315	91	62	salami	salami	PROPN
gujaf-315	91	63	,	,	PUNCT
gujaf-315	91	64	phd	phd	NOUN
gujaf-315	91	65	…	…	SYM
gujaf-315	91	66	…	…	PUNCT
gujaf-315	91	67	…	…	PUNCT
gujaf-315	91	68	…	…	PUNCT
gujaf-315	91	69	…	…	SYM
gujaf-315	91	70	....	....	PUNCT
gujaf-315	91	71	315	315	NUM
gujaf-315	91	72	-	-	SYM
gujaf-315	91	73	331	331	NUM
gujaf-315	91	74	corporate	corporate	ADJ
gujaf-315	91	75	social	social	ADJ
gujaf-315	91	76	responsibility	responsibility	NOUN
gujaf-315	91	77	and	and	CCONJ
gujaf-315	91	78	performance	performance	NOUN
gujaf-315	91	79	of	of	ADP
gujaf-315	91	80	firms	firm	NOUN
gujaf-315	91	81	in	in	ADP
gujaf-315	91	82	lagos	lagos	PROPN
gujaf-315	91	83	state	state	PROPN
gujaf-315	91	84	nigeria	nigeria	PROPN
gujaf-315	91	85	kayode	kayode	PROPN
gujaf-315	91	86	david	david	PROPN
gujaf-315	91	87	kolawole	kolawole	PROPN
gujaf-315	91	88	……	……	NOUN
gujaf-315	91	89	……	……	NOUN
gujaf-315	91	90	……	……	NOUN
gujaf-315	91	91	……	……	NOUN
gujaf-315	91	92	……	……	NOUN
gujaf-315	91	93	……	……	NOUN
gujaf-315	91	94	……	……	NOUN
gujaf-315	91	95	……	……	NOUN
gujaf-315	91	96	……	……	NOUN
gujaf-315	91	97	……	……	NOUN
gujaf-315	91	98	……	……	NOUN
gujaf-315	91	99	……	……	NOUN
gujaf-315	91	100	.	.	PUNCT
gujaf-315	92	1	...	...	PUNCT
gujaf-315	92	2	332	332	NUM
gujaf-315	92	3	-	-	SYM
gujaf-315	92	4	343	343	NUM
gujaf-315	92	5	does	do	AUX
gujaf-315	92	6	taxation	taxation	NOUN
gujaf-315	92	7	affect	affect	VERB
gujaf-315	92	8	banks	bank	NOUN
gujaf-315	92	9	’	'	PUNCT
gujaf-315	92	10	profitability	profitability	NOUN
gujaf-315	92	11	:	:	PUNCT
gujaf-315	92	12	evidence	evidence	NOUN
gujaf-315	92	13	from	from	ADP
gujaf-315	92	14	nigeria	nigeria	PROPN
gujaf-315	92	15	emmanuel	emmanuel	PROPN
gujaf-315	92	16	imuede	imuede	PROPN
gujaf-315	92	17	oyasor	oyasor	PROPN
gujaf-315	92	18	…	…	PUNCT
gujaf-315	92	19	…	…	PUNCT
gujaf-315	92	20	…	…	PUNCT
gujaf-315	92	21	…	…	PUNCT
gujaf-315	92	22	…	…	PUNCT
gujaf-315	92	23	…	…	PUNCT
gujaf-315	92	24	…	…	PUNCT
gujaf-315	92	25	…	…	PUNCT
gujaf-315	92	26	…	…	PUNCT
gujaf-315	92	27	…	…	PUNCT
gujaf-315	92	28	…	…	PUNCT
gujaf-315	92	29	…	…	PUNCT
gujaf-315	92	30	…	…	PUNCT
gujaf-315	92	31	…	…	PUNCT
gujaf-315	92	32	…	…	PUNCT
gujaf-315	92	33	…	…	PUNCT
gujaf-315	92	34	…	…	PUNCT
gujaf-315	92	35	…	…	PUNCT
gujaf-315	92	36	…	…	PUNCT
gujaf-315	92	37	…	…	PUNCT
gujaf-315	92	38	…	…	PUNCT
gujaf-315	92	39	…	…	PUNCT
gujaf-315	92	40	…	…	PUNCT
gujaf-315	92	41	..	..	PUNCT
gujaf-315	92	42	344	344	NUM
gujaf-315	92	43	-	-	SYM
gujaf-315	92	44	356	356	NUM
gujaf-315	92	45	working	work	VERB
gujaf-315	92	46	capital	capital	NOUN
gujaf-315	92	47	management	management	NOUN
gujaf-315	92	48	and	and	CCONJ
gujaf-315	92	49	manufacturing	manufacturing	NOUN
gujaf-315	92	50	performance	performance	NOUN
gujaf-315	92	51	in	in	ADP
gujaf-315	92	52	nigeria	nigeria	PROPN
gujaf-315	92	53	adedeji	adedeji	PROPN
gujaf-315	92	54	daniel	daniel	PROPN
gujaf-315	92	55	gbadebo	gbadebo	PROPN
gujaf-315	92	56	…	…	PUNCT
gujaf-315	92	57	…	…	PUNCT
gujaf-315	92	58	…	…	PUNCT
gujaf-315	92	59	…	…	PUNCT
gujaf-315	92	60	…	…	PUNCT
gujaf-315	92	61	…	…	PUNCT
gujaf-315	92	62	…	…	PUNCT
gujaf-315	92	63	…	…	PUNCT
gujaf-315	92	64	…	…	PUNCT
gujaf-315	92	65	…	…	PUNCT
gujaf-315	92	66	…	…	PUNCT
gujaf-315	92	67	…	…	PUNCT
gujaf-315	92	68	…	…	PUNCT
gujaf-315	92	69	…	…	PUNCT
gujaf-315	92	70	…	…	PUNCT
gujaf-315	92	71	…	…	PUNCT
gujaf-315	92	72	…	…	PUNCT
gujaf-315	92	73	…	…	PUNCT
gujaf-315	92	74	…	…	PUNCT
gujaf-315	92	75	…	…	PUNCT
gujaf-315	92	76	…	…	PUNCT
gujaf-315	92	77	…	…	PUNCT
gujaf-315	92	78	…	…	PUNCT
gujaf-315	92	79	…	…	PUNCT
gujaf-315	92	80	...	...	PUNCT
gujaf-315	92	81	357	357	NUM
gujaf-315	92	82	-	-	SYM
gujaf-315	92	83	368	368	NUM
gujaf-315	92	84	the	the	DET
gujaf-315	92	85	multidimensionality	multidimensionality	NOUN
gujaf-315	92	86	foreign	foreign	ADJ
gujaf-315	92	87	direct	direct	ADJ
gujaf-315	92	88	investment	investment	NOUN
gujaf-315	92	89	’s	’s	PART
gujaf-315	92	90	impact	impact	NOUN
gujaf-315	92	91	on	on	ADP
gujaf-315	92	92	the	the	DET
gujaf-315	92	93	economy	economy	NOUN
gujaf-315	92	94	emmanuel	emmanuel	PROPN
gujaf-315	92	95	imuede	imuede	PROPN
gujaf-315	92	96	oyasor	oyasor	PROPN
gujaf-315	92	97	…	…	PUNCT
gujaf-315	92	98	…	…	PUNCT
gujaf-315	92	99	…	…	PUNCT
gujaf-315	92	100	…	…	PUNCT
gujaf-315	92	101	…	…	PUNCT
gujaf-315	92	102	…	…	PUNCT
gujaf-315	92	103	…	…	PUNCT
gujaf-315	92	104	…	…	PUNCT
gujaf-315	92	105	…	…	PUNCT
gujaf-315	92	106	…	…	PUNCT
gujaf-315	92	107	…	…	PUNCT
gujaf-315	92	108	…	…	PUNCT
gujaf-315	92	109	…	…	PUNCT
gujaf-315	92	110	…	…	PUNCT
gujaf-315	92	111	…	…	PUNCT
gujaf-315	92	112	…	…	PUNCT
gujaf-315	92	113	…	…	PUNCT
gujaf-315	92	114	…	…	PUNCT
gujaf-315	92	115	…	…	PUNCT
gujaf-315	92	116	…	…	PUNCT
gujaf-315	92	117	…	…	PUNCT
gujaf-315	92	118	…	…	PUNCT
gujaf-315	92	119	…	…	PUNCT
gujaf-315	92	120	..	..	SYM
gujaf-315	92	121	369	369	NUM
gujaf-315	92	122	-	-	SYM
gujaf-315	92	123	383	383	NUM
gujaf-315	92	124	private	private	ADJ
gujaf-315	92	125	capital	capital	NOUN
gujaf-315	92	126	formation	formation	NOUN
gujaf-315	92	127	,	,	PUNCT
gujaf-315	92	128	public	public	ADJ
gujaf-315	92	129	sector	sector	NOUN
gujaf-315	92	130	capital	capital	NOUN
gujaf-315	92	131	formation	formation	NOUN
gujaf-315	92	132	and	and	CCONJ
gujaf-315	92	133	economic	economic	ADJ
gujaf-315	92	134	growth	growth	NOUN
gujaf-315	92	135	in	in	ADP
gujaf-315	92	136	south	south	PROPN
gujaf-315	92	137	africa	africa	PROPN
gujaf-315	92	138	.	.	PUNCT
gujaf-315	93	1	ahmed	ahmed	PROPN
gujaf-315	93	2	oluwatobi	oluwatobi	PROPN
gujaf-315	93	3	adekunle,	adekunle,	PROPN
gujaf-315	93	4	…	…	SYM
gujaf-315	93	5	…	…	PUNCT
gujaf-315	93	6	…	…	PUNCT
gujaf-315	93	7	…	…	PUNCT
gujaf-315	93	8	…	…	PUNCT
gujaf-315	93	9	…	…	PUNCT
gujaf-315	93	10	…	…	PUNCT
gujaf-315	93	11	…	…	PUNCT
gujaf-315	93	12	…	…	PUNCT
gujaf-315	93	13	…	…	PUNCT
gujaf-315	93	14	…	…	PUNCT
gujaf-315	93	15	…	…	PUNCT
gujaf-315	93	16	…	…	PUNCT
gujaf-315	93	17	…	…	PUNCT
gujaf-315	93	18	…	…	PUNCT
gujaf-315	93	19	…	…	PUNCT
gujaf-315	93	20	…	…	PUNCT
gujaf-315	93	21	…	…	PUNCT
gujaf-315	93	22	…	…	PUNCT
gujaf-315	93	23	384	384	NUM
gujaf-315	93	24	-	-	SYM
gujaf-315	93	25	396	396	NUM
gujaf-315	93	26	macroeconomic	macroeconomic	ADJ
gujaf-315	93	27	determinants	determinant	NOUN
gujaf-315	93	28	and	and	CCONJ
gujaf-315	93	29	stock	stock	NOUN
gujaf-315	93	30	market	market	NOUN
gujaf-315	93	31	volatility	volatility	NOUN
gujaf-315	93	32	amidst	amidst	ADP
gujaf-315	93	33	the	the	DET
gujaf-315	93	34	period	period	NOUN
gujaf-315	93	35	of	of	ADP
gujaf-315	93	36	economic	economic	ADJ
gujaf-315	93	37	recession	recession	NOUN
gujaf-315	93	38	in	in	ADP
gujaf-315	93	39	nigeria	nigeria	PROPN
gujaf-315	93	40	hauwa	hauwa	ADJ
gujaf-315	93	41	bayero	bayero	PROPN
gujaf-315	93	42	tijjani	tijjani	NOUN
gujaf-315	93	43	,	,	PUNCT
gujaf-315	93	44	prof	prof	PROPN
gujaf-315	93	45	sheikh	sheikh	PROPN
gujaf-315	93	46	ahmad	ahmad	PROPN
gujaf-315	93	47	abdullahi	abdullahi	PROPN
gujaf-315	93	48	,	,	PUNCT
gujaf-315	93	49	dr	dr	PROPN
gujaf-315	93	50	ibrahim	ibrahim	PROPN
gujaf-315	93	51	mohammed	mohammed	PROPN
gujaf-315	93	52	dr	dr	PROPN
gujaf-315	93	53	isma’il	isma’il	PROPN
gujaf-315	93	54	tijjani	tijjani	PROPN
gujaf-315	93	55	idris	idris	PROPN
gujaf-315	93	56	…	…	PUNCT
gujaf-315	93	57	……	……	NOUN
gujaf-315	93	58	……	……	NOUN
gujaf-315	93	59	……	……	NOUN
gujaf-315	93	60	……	……	NOUN
gujaf-315	93	61	……	……	NOUN
gujaf-315	93	62	……	……	NOUN
gujaf-315	93	63	……	……	NOUN
gujaf-315	93	64	……	……	NOUN
gujaf-315	93	65	……	……	NOUN
gujaf-315	93	66	……	……	NOUN
gujaf-315	93	67	……	……	NOUN
gujaf-315	93	68	……	……	NOUN
gujaf-315	93	69	……	……	NOUN
gujaf-315	93	70	……	……	NOUN
gujaf-315	93	71	.	.	PUNCT
gujaf-315	93	72	397	397	NUM
gujaf-315	93	73	-	-	SYM
gujaf-315	93	74	413	413	NUM
gujaf-315	93	75	gusau	gusau	ADJ
gujaf-315	93	76	journal	journal	NOUN
gujaf-315	93	77	of	of	ADP
gujaf-315	93	78	accounting	accounting	NOUN
gujaf-315	93	79	and	and	CCONJ
gujaf-315	93	80	finance	finance	NOUN
gujaf-315	93	81	,	,	PUNCT
gujaf-315	93	82	vol	vol	NOUN
gujaf-315	93	83	.	.	PROPN
gujaf-315	93	84	5	5	NUM
gujaf-315	93	85	,	,	PUNCT
gujaf-315	93	86	issue	issue	NOUN
gujaf-315	93	87	2	2	NUM
gujaf-315	93	88	,	,	PUNCT
gujaf-315	93	89	october	october	PROPN
gujaf-315	93	90	,	,	PUNCT
gujaf-315	93	91	2024	2024	NUM
gujaf-315	93	92	143	143	NUM
gujaf-315	93	93	the	the	DET
gujaf-315	93	94	impact	impact	NOUN
gujaf-315	93	95	of	of	ADP
gujaf-315	93	96	esg	esg	NOUN
gujaf-315	93	97	practices	practice	NOUN
gujaf-315	93	98	on	on	ADP
gujaf-315	93	99	the	the	DET
gujaf-315	93	100	risk	risk	NOUN
gujaf-315	93	101	portfolio	portfolio	NOUN
gujaf-315	93	102	of	of	ADP
gujaf-315	93	103	listed	list	VERB
gujaf-315	93	104	oil	oil	NOUN
gujaf-315	93	105	and	and	CCONJ
gujaf-315	93	106	gas	gas	NOUN
gujaf-315	93	107	firms	firm	NOUN
gujaf-315	93	108	in	in	ADP
gujaf-315	93	109	nigeria	nigeria	PROPN
gujaf-315	93	110	using	use	VERB
gujaf-315	93	111	a	a	DET
gujaf-315	93	112	multilayered	multilayere	VERB
gujaf-315	93	113	criterion	criterion	NOUN
gujaf-315	93	114	joseph	joseph	PROPN
gujaf-315	93	115	olorunfemi	olorunfemi	ADP
gujaf-315	93	116	akande	akande	PROPN
gujaf-315	93	117	department	department	PROPN
gujaf-315	93	118	of	of	ADP
gujaf-315	93	119	accounting	accounting	NOUN
gujaf-315	93	120	science	science	NOUN
gujaf-315	93	121	,	,	PUNCT
gujaf-315	93	122	walter	walter	PROPN
gujaf-315	93	123	sisulu	sisulu	PROPN
gujaf-315	93	124	university	university	PROPN
gujaf-315	93	125	,	,	PUNCT
gujaf-315	93	126	mthatha	mthatha	PROPN
gujaf-315	93	127	,	,	PUNCT
gujaf-315	93	128	south	south	PROPN
gujaf-315	93	129	africa	africa	PROPN
gujaf-315	93	130	jakande@wsu.ac.za	jakande@wsu.ac.za	PROPN
gujaf-315	93	131	doi	doi	PROPN
gujaf-315	93	132	:	:	PUNCT
gujaf-315	93	133	https://doi.org/10.57233/gujaf.v5i2.09	https://doi.org/10.57233/gujaf.v5i2.09	ADJ
gujaf-315	93	134	abstract	abstract	NOUN
gujaf-315	93	135	this	this	DET
gujaf-315	93	136	study	study	NOUN
gujaf-315	93	137	investigates	investigate	VERB
gujaf-315	93	138	the	the	DET
gujaf-315	93	139	impact	impact	NOUN
gujaf-315	93	140	of	of	ADP
gujaf-315	93	141	environmental	environmental	ADJ
gujaf-315	93	142	,	,	PUNCT
gujaf-315	93	143	social	social	ADJ
gujaf-315	93	144	,	,	PUNCT
gujaf-315	93	145	and	and	CCONJ
gujaf-315	93	146	governance	governance	NOUN
gujaf-315	93	147	(	(	PUNCT
gujaf-315	93	148	esg	esg	NOUN
gujaf-315	93	149	)	)	PUNCT
gujaf-315	93	150	factors	factor	NOUN
gujaf-315	93	151	on	on	ADP
gujaf-315	93	152	the	the	DET
gujaf-315	93	153	risk	risk	NOUN
gujaf-315	93	154	-	-	PUNCT
gujaf-315	93	155	adjusted	adjust	VERB
gujaf-315	93	156	returns	return	NOUN
gujaf-315	93	157	of	of	ADP
gujaf-315	93	158	nigerian	nigerian	ADJ
gujaf-315	93	159	oil	oil	NOUN
gujaf-315	93	160	and	and	CCONJ
gujaf-315	93	161	gas	gas	NOUN
gujaf-315	93	162	firms	firm	NOUN
gujaf-315	93	163	listed	list	VERB
gujaf-315	93	164	on	on	ADP
gujaf-315	93	165	the	the	DET
gujaf-315	93	166	nigerian	nigerian	ADJ
gujaf-315	93	167	exchange	exchange	NOUN
gujaf-315	93	168	group	group	NOUN
gujaf-315	93	169	(	(	PUNCT
gujaf-315	93	170	ngx	ngx	PROPN
gujaf-315	93	171	)	)	PUNCT
gujaf-315	93	172	over	over	ADP
gujaf-315	93	173	a	a	DET
gujaf-315	93	174	11	11	NUM
gujaf-315	93	175	-	-	PUNCT
gujaf-315	93	176	year	year	NOUN
gujaf-315	93	177	period	period	NOUN
gujaf-315	93	178	(	(	PUNCT
gujaf-315	93	179	2012–2022	2012–2022	NUM
gujaf-315	93	180	)	)	PUNCT
gujaf-315	93	181	.	.	PUNCT
gujaf-315	94	1	the	the	DET
gujaf-315	94	2	study	study	NOUN
gujaf-315	94	3	was	be	AUX
gujaf-315	94	4	anchored	anchor	VERB
gujaf-315	94	5	on	on	ADP
gujaf-315	94	6	signalling	signal	VERB
gujaf-315	94	7	theory	theory	NOUN
gujaf-315	94	8	.	.	PUNCT
gujaf-315	95	1	utilizing	utilize	VERB
gujaf-315	95	2	a	a	DET
gujaf-315	95	3	correlational	correlational	ADJ
gujaf-315	95	4	research	research	NOUN
gujaf-315	95	5	design	design	NOUN
gujaf-315	95	6	,	,	PUNCT
gujaf-315	95	7	data	datum	NOUN
gujaf-315	95	8	was	be	AUX
gujaf-315	95	9	collected	collect	VERB
gujaf-315	95	10	from	from	ADP
gujaf-315	95	11	eight	eight	NUM
gujaf-315	95	12	firms	firm	NOUN
gujaf-315	95	13	meeting	meet	VERB
gujaf-315	95	14	inclusion	inclusion	NOUN
gujaf-315	95	15	criteria	criterion	NOUN
gujaf-315	95	16	,	,	PUNCT
gujaf-315	95	17	focusing	focus	VERB
gujaf-315	95	18	on	on	ADP
gujaf-315	95	19	esg	esg	PROPN
gujaf-315	95	20	scores	score	NOUN
gujaf-315	95	21	as	as	ADP
gujaf-315	95	22	independent	independent	ADJ
gujaf-315	95	23	variables	variable	NOUN
gujaf-315	95	24	,	,	PUNCT
gujaf-315	95	25	with	with	ADP
gujaf-315	95	26	firm	firm	ADJ
gujaf-315	95	27	size	size	NOUN
gujaf-315	95	28	as	as	ADP
gujaf-315	95	29	a	a	DET
gujaf-315	95	30	control	control	NOUN
gujaf-315	95	31	variable	variable	NOUN
gujaf-315	95	32	,	,	PUNCT
gujaf-315	95	33	and	and	CCONJ
gujaf-315	95	34	risk	risk	NOUN
gujaf-315	95	35	-	-	PUNCT
gujaf-315	95	36	adjusted	adjust	VERB
gujaf-315	95	37	returns	return	NOUN
gujaf-315	95	38	as	as	ADP
gujaf-315	95	39	the	the	DET
gujaf-315	95	40	dependent	dependent	ADJ
gujaf-315	95	41	variable	variable	NOUN
gujaf-315	95	42	.	.	PUNCT
gujaf-315	96	1	diagnostic	diagnostic	ADJ
gujaf-315	96	2	tests	test	NOUN
gujaf-315	96	3	ensured	ensure	VERB
gujaf-315	96	4	adherence	adherence	NOUN
gujaf-315	96	5	to	to	ADP
gujaf-315	96	6	best	good	ADJ
gujaf-315	96	7	linear	linear	ADJ
gujaf-315	96	8	unbiased	unbiased	ADJ
gujaf-315	96	9	estimator	estimator	NOUN
gujaf-315	96	10	(	(	PUNCT
gujaf-315	96	11	blue	blue	ADJ
gujaf-315	96	12	)	)	PUNCT
gujaf-315	96	13	assumptions	assumption	NOUN
gujaf-315	96	14	.	.	PUNCT
gujaf-315	97	1	employing	employ	VERB
gujaf-315	97	2	both	both	PRON
gujaf-315	97	3	ordinary	ordinary	ADJ
gujaf-315	97	4	least	least	ADJ
gujaf-315	97	5	squares	square	NOUN
gujaf-315	97	6	(	(	PUNCT
gujaf-315	97	7	ols	ol	NOUN
gujaf-315	97	8	)	)	PUNCT
gujaf-315	97	9	and	and	CCONJ
gujaf-315	97	10	two	two	NUM
gujaf-315	97	11	-	-	PUNCT
gujaf-315	97	12	stage	stage	NOUN
gujaf-315	97	13	least	least	ADJ
gujaf-315	97	14	squares	square	NOUN
gujaf-315	97	15	(	(	PUNCT
gujaf-315	97	16	2sls	2sls	NOUN
gujaf-315	97	17	)	)	PUNCT
gujaf-315	97	18	regression	regression	NOUN
gujaf-315	97	19	techniques	technique	NOUN
gujaf-315	97	20	,	,	PUNCT
gujaf-315	97	21	the	the	DET
gujaf-315	97	22	study	study	NOUN
gujaf-315	97	23	addresses	address	VERB
gujaf-315	97	24	potential	potential	ADJ
gujaf-315	97	25	endogeneity	endogeneity	NOUN
gujaf-315	97	26	,	,	PUNCT
gujaf-315	97	27	using	use	VERB
gujaf-315	97	28	industry	industry	NOUN
gujaf-315	97	29	norms	norm	NOUN
gujaf-315	97	30	as	as	ADP
gujaf-315	97	31	an	an	DET
gujaf-315	97	32	instrumental	instrumental	ADJ
gujaf-315	97	33	variable	variable	NOUN
gujaf-315	97	34	(	(	PUNCT
gujaf-315	97	35	iv	iv	X
gujaf-315	97	36	)	)	PUNCT
gujaf-315	97	37	in	in	ADP
gujaf-315	97	38	the	the	DET
gujaf-315	97	39	2sls	2sls	PROPN
gujaf-315	97	40	model	model	NOUN
gujaf-315	97	41	.	.	PUNCT
gujaf-315	98	1	findings	finding	NOUN
gujaf-315	98	2	indicate	indicate	VERB
gujaf-315	98	3	significant	significant	ADJ
gujaf-315	98	4	,	,	PUNCT
gujaf-315	98	5	positive	positive	ADJ
gujaf-315	98	6	relationships	relationship	NOUN
gujaf-315	98	7	between	between	ADP
gujaf-315	98	8	esg	esg	NOUN
gujaf-315	98	9	factors	factor	NOUN
gujaf-315	98	10	and	and	CCONJ
gujaf-315	98	11	risk	risk	NOUN
gujaf-315	98	12	-	-	PUNCT
gujaf-315	98	13	adjusted	adjust	VERB
gujaf-315	98	14	returns	return	NOUN
gujaf-315	98	15	,	,	PUNCT
gujaf-315	98	16	emphasizing	emphasize	VERB
gujaf-315	98	17	the	the	DET
gujaf-315	98	18	financial	financial	ADJ
gujaf-315	98	19	viability	viability	NOUN
gujaf-315	98	20	of	of	ADP
gujaf-315	98	21	sustainable	sustainable	ADJ
gujaf-315	98	22	practices	practice	NOUN
gujaf-315	98	23	in	in	ADP
gujaf-315	98	24	a	a	DET
gujaf-315	98	25	sector	sector	NOUN
gujaf-315	98	26	known	know	VERB
gujaf-315	98	27	for	for	ADP
gujaf-315	98	28	environmental	environmental	ADJ
gujaf-315	98	29	and	and	CCONJ
gujaf-315	98	30	social	social	ADJ
gujaf-315	98	31	risks	risk	NOUN
gujaf-315	98	32	.	.	PUNCT
gujaf-315	99	1	hence	hence	ADV
gujaf-315	99	2	,	,	PUNCT
gujaf-315	99	3	to	to	PART
gujaf-315	99	4	strengthen	strengthen	VERB
gujaf-315	99	5	financial	financial	ADJ
gujaf-315	99	6	and	and	CCONJ
gujaf-315	99	7	operational	operational	ADJ
gujaf-315	99	8	resilience	resilience	NOUN
gujaf-315	99	9	,	,	PUNCT
gujaf-315	99	10	nigerian	nigerian	ADJ
gujaf-315	99	11	oil	oil	NOUN
gujaf-315	99	12	and	and	CCONJ
gujaf-315	99	13	gas	gas	NOUN
gujaf-315	99	14	firms	firm	NOUN
gujaf-315	99	15	are	be	AUX
gujaf-315	99	16	encouraged	encourage	VERB
gujaf-315	99	17	to	to	PART
gujaf-315	99	18	prioritize	prioritize	VERB
gujaf-315	99	19	robust	robust	ADJ
gujaf-315	99	20	environmental	environmental	ADJ
gujaf-315	99	21	practices	practice	NOUN
gujaf-315	99	22	,	,	PUNCT
gujaf-315	99	23	including	include	VERB
gujaf-315	99	24	emission	emission	NOUN
gujaf-315	99	25	reduction	reduction	NOUN
gujaf-315	99	26	,	,	PUNCT
gujaf-315	99	27	waste	waste	NOUN
gujaf-315	99	28	management	management	NOUN
gujaf-315	99	29	,	,	PUNCT
gujaf-315	99	30	and	and	CCONJ
gujaf-315	99	31	prevention	prevention	NOUN
gujaf-315	99	32	of	of	ADP
gujaf-315	99	33	oil	oil	NOUN
gujaf-315	99	34	spills	spill	NOUN
gujaf-315	99	35	.	.	PUNCT
gujaf-315	100	1	given	give	VERB
gujaf-315	100	2	the	the	DET
gujaf-315	100	3	social	social	ADJ
gujaf-315	100	4	challenges	challenge	NOUN
gujaf-315	100	5	in	in	ADP
gujaf-315	100	6	regions	region	NOUN
gujaf-315	100	7	like	like	ADP
gujaf-315	100	8	the	the	DET
gujaf-315	100	9	niger	niger	PROPN
gujaf-315	100	10	delta	delta	NOUN
gujaf-315	100	11	,	,	PUNCT
gujaf-315	100	12	firms	firm	NOUN
gujaf-315	100	13	should	should	AUX
gujaf-315	100	14	focus	focus	VERB
gujaf-315	100	15	on	on	ADP
gujaf-315	100	16	building	build	VERB
gujaf-315	100	17	trust	trust	NOUN
gujaf-315	100	18	and	and	CCONJ
gujaf-315	100	19	maintaining	maintain	VERB
gujaf-315	100	20	positive	positive	ADJ
gujaf-315	100	21	relationships	relationship	NOUN
gujaf-315	100	22	with	with	ADP
gujaf-315	100	23	local	local	ADJ
gujaf-315	100	24	communities	community	NOUN
gujaf-315	100	25	through	through	ADP
gujaf-315	100	26	initiatives	initiative	NOUN
gujaf-315	100	27	in	in	ADP
gujaf-315	100	28	healthcare	healthcare	PROPN
gujaf-315	100	29	,	,	PUNCT
gujaf-315	100	30	education	education	NOUN
gujaf-315	100	31	,	,	PUNCT
gujaf-315	100	32	and	and	CCONJ
gujaf-315	100	33	infrastructure	infrastructure	NOUN
gujaf-315	100	34	.	.	PUNCT
gujaf-315	101	1	this	this	DET
gujaf-315	101	2	study	study	NOUN
gujaf-315	101	3	provides	provide	VERB
gujaf-315	101	4	key	key	ADJ
gujaf-315	101	5	insights	insight	NOUN
gujaf-315	101	6	into	into	ADP
gujaf-315	101	7	how	how	SCONJ
gujaf-315	101	8	esg	esg	PROPN
gujaf-315	101	9	engagement	engagement	NOUN
gujaf-315	101	10	in	in	ADP
gujaf-315	101	11	nigerian	nigerian	ADJ
gujaf-315	101	12	oil	oil	NOUN
gujaf-315	101	13	and	and	CCONJ
gujaf-315	101	14	gas	gas	NOUN
gujaf-315	101	15	firms	firm	NOUN
gujaf-315	101	16	may	may	AUX
gujaf-315	101	17	influence	influence	VERB
gujaf-315	101	18	firm	firm	ADJ
gujaf-315	101	19	stability	stability	NOUN
gujaf-315	101	20	,	,	PUNCT
gujaf-315	101	21	resilience	resilience	NOUN
gujaf-315	101	22	,	,	PUNCT
gujaf-315	101	23	and	and	CCONJ
gujaf-315	101	24	investor	investor	NOUN
gujaf-315	101	25	confidence	confidence	NOUN
gujaf-315	101	26	,	,	PUNCT
gujaf-315	101	27	underscoring	underscore	VERB
gujaf-315	101	28	the	the	DET
gujaf-315	101	29	role	role	NOUN
gujaf-315	101	30	of	of	ADP
gujaf-315	101	31	signalling	signal	VERB
gujaf-315	101	32	theory	theory	NOUN
gujaf-315	101	33	in	in	ADP
gujaf-315	101	34	linking	link	VERB
gujaf-315	101	35	esg	esg	NOUN
gujaf-315	101	36	performance	performance	NOUN
gujaf-315	101	37	to	to	PART
gujaf-315	101	38	enhanced	enhance	VERB
gujaf-315	101	39	corporate	corporate	ADJ
gujaf-315	101	40	valuation	valuation	NOUN
gujaf-315	101	41	.	.	PUNCT
gujaf-315	102	1	keywords	keyword	NOUN
gujaf-315	102	2	:	:	PUNCT
gujaf-315	102	3	esg	esg	NOUN
gujaf-315	102	4	practices	practice	NOUN
gujaf-315	102	5	,	,	PUNCT
gujaf-315	102	6	risk	risk	NOUN
gujaf-315	102	7	portfolio	portfolio	NOUN
gujaf-315	102	8	,	,	PUNCT
gujaf-315	102	9	multilayered	multilayere	VERB
gujaf-315	102	10	criterion	criterion	NOUN
gujaf-315	102	11	,	,	PUNCT
gujaf-315	102	12	listed	list	VERB
gujaf-315	102	13	oil	oil	NOUN
gujaf-315	102	14	and	and	CCONJ
gujaf-315	102	15	gas	gas	NOUN
gujaf-315	102	16	firms	firm	NOUN
gujaf-315	102	17	1.0	1.0	NUM
gujaf-315	102	18	introduction	introduction	NOUN
gujaf-315	102	19	in	in	ADP
gujaf-315	102	20	the	the	DET
gujaf-315	102	21	late	late	ADJ
gujaf-315	102	22	1970s	1970	NOUN
gujaf-315	102	23	,	,	PUNCT
gujaf-315	102	24	global	global	ADJ
gujaf-315	102	25	awareness	awareness	NOUN
gujaf-315	102	26	of	of	ADP
gujaf-315	102	27	environmental	environmental	ADJ
gujaf-315	102	28	issues	issue	NOUN
gujaf-315	102	29	like	like	ADP
gujaf-315	102	30	deforestation	deforestation	NOUN
gujaf-315	102	31	and	and	CCONJ
gujaf-315	102	32	pollution	pollution	NOUN
gujaf-315	102	33	led	lead	VERB
gujaf-315	102	34	to	to	ADP
gujaf-315	102	35	key	key	ADJ
gujaf-315	102	36	milestones	milestone	NOUN
gujaf-315	102	37	,	,	PUNCT
gujaf-315	102	38	such	such	ADJ
gujaf-315	102	39	as	as	ADP
gujaf-315	102	40	the	the	DET
gujaf-315	102	41	brundtland	brundtland	PROPN
gujaf-315	102	42	commission	commission	PROPN
gujaf-315	102	43	's	's	PART
gujaf-315	102	44	1987	1987	NUM
gujaf-315	102	45	concept	concept	NOUN
gujaf-315	102	46	of	of	ADP
gujaf-315	102	47	sustainable	sustainable	ADJ
gujaf-315	102	48	development	development	NOUN
gujaf-315	102	49	.	.	PUNCT
gujaf-315	103	1	this	this	DET
gujaf-315	103	2	approach	approach	NOUN
gujaf-315	103	3	emphasizes	emphasize	VERB
gujaf-315	103	4	meeting	meet	VERB
gujaf-315	103	5	present	present	ADJ
gujaf-315	103	6	needs	need	NOUN
gujaf-315	103	7	without	without	ADP
gujaf-315	103	8	compromising	compromise	VERB
gujaf-315	103	9	future	future	ADJ
gujaf-315	103	10	generations	generation	NOUN
gujaf-315	103	11	,	,	PUNCT
gujaf-315	103	12	balancing	balance	VERB
gujaf-315	103	13	economic	economic	ADJ
gujaf-315	103	14	growth	growth	NOUN
gujaf-315	103	15	,	,	PUNCT
gujaf-315	103	16	social	social	ADJ
gujaf-315	103	17	progress	progress	NOUN
gujaf-315	103	18	,	,	PUNCT
gujaf-315	103	19	and	and	CCONJ
gujaf-315	103	20	environmental	environmental	ADJ
gujaf-315	103	21	protection	protection	NOUN
gujaf-315	103	22	.	.	PUNCT
gujaf-315	104	1	the	the	DET
gujaf-315	104	2	1990s	1990s	NUM
gujaf-315	104	3	shifted	shift	VERB
gujaf-315	104	4	focus	focus	NOUN
gujaf-315	104	5	to	to	ADP
gujaf-315	104	6	social	social	ADJ
gujaf-315	104	7	challenges	challenge	NOUN
gujaf-315	104	8	like	like	ADP
gujaf-315	104	9	poverty	poverty	NOUN
gujaf-315	104	10	and	and	CCONJ
gujaf-315	104	11	corruption	corruption	NOUN
gujaf-315	104	12	,	,	PUNCT
gujaf-315	104	13	culminating	culminate	VERB
gujaf-315	104	14	in	in	ADP
gujaf-315	104	15	the	the	DET
gujaf-315	104	16	1992	1992	NUM
gujaf-315	104	17	earth	earth	NOUN
gujaf-315	104	18	summit	summit	NOUN
gujaf-315	104	19	,	,	PUNCT
gujaf-315	104	20	where	where	SCONJ
gujaf-315	104	21	world	world	NOUN
gujaf-315	104	22	leaders	leader	NOUN
gujaf-315	104	23	committed	commit	VERB
gujaf-315	104	24	to	to	ADP
gujaf-315	104	25	sustainable	sustainable	ADJ
gujaf-315	104	26	and	and	CCONJ
gujaf-315	104	27	responsible	responsible	ADJ
gujaf-315	104	28	resource	resource	NOUN
gujaf-315	104	29	management	management	NOUN
gujaf-315	104	30	(	(	PUNCT
gujaf-315	104	31	alshehhi	alshehhi	NOUN
gujaf-315	104	32	et	et	PROPN
gujaf-315	104	33	al	al	PROPN
gujaf-315	104	34	.	.	PROPN
gujaf-315	104	35	,	,	PUNCT
gujaf-315	104	36	2018	2018	NUM
gujaf-315	104	37	;	;	PUNCT
gujaf-315	104	38	brundtland	brundtland	PROPN
gujaf-315	104	39	,	,	PUNCT
gujaf-315	104	40	1987	1987	NUM
gujaf-315	104	41	)	)	PUNCT
gujaf-315	104	42	.	.	PUNCT
gujaf-315	105	1	the	the	DET
gujaf-315	105	2	rise	rise	NOUN
gujaf-315	105	3	of	of	ADP
gujaf-315	105	4	environmental	environmental	ADJ
gujaf-315	105	5	,	,	PUNCT
gujaf-315	105	6	social	social	ADJ
gujaf-315	105	7	,	,	PUNCT
gujaf-315	105	8	and	and	CCONJ
gujaf-315	105	9	governance	governance	NOUN
gujaf-315	105	10	(	(	PUNCT
gujaf-315	105	11	esg	esg	NOUN
gujaf-315	105	12	)	)	PUNCT
gujaf-315	105	13	criteria	criterion	NOUN
gujaf-315	105	14	has	have	AUX
gujaf-315	105	15	provided	provide	VERB
gujaf-315	105	16	a	a	DET
gujaf-315	105	17	structured	structured	ADJ
gujaf-315	105	18	approach	approach	NOUN
gujaf-315	105	19	for	for	SCONJ
gujaf-315	105	20	companies	company	NOUN
gujaf-315	105	21	to	to	PART
gujaf-315	105	22	implement	implement	VERB
gujaf-315	105	23	sustainable	sustainable	ADJ
gujaf-315	105	24	and	and	CCONJ
gujaf-315	105	25	responsible	responsible	ADJ
gujaf-315	105	26	business	business	NOUN
gujaf-315	105	27	practices	practice	NOUN
gujaf-315	105	28	.	.	PUNCT
gujaf-315	106	1	despite	despite	SCONJ
gujaf-315	106	2	the	the	DET
gujaf-315	106	3	challenges	challenge	NOUN
gujaf-315	106	4	of	of	ADP
gujaf-315	106	5	standardizing	standardize	VERB
gujaf-315	106	6	esg	esg	NOUN
gujaf-315	106	7	reporting	reporting	NOUN
gujaf-315	106	8	and	and	CCONJ
gujaf-315	106	9	the	the	DET
gujaf-315	106	10	risk	risk	NOUN
gujaf-315	106	11	of	of	ADP
gujaf-315	106	12	green	green	ADJ
gujaf-315	106	13	emission	emission	NOUN
gujaf-315	106	14	,	,	PUNCT
gujaf-315	106	15	strong	strong	ADJ
gujaf-315	106	16	esg	esg	NOUN
gujaf-315	106	17	practices	practice	NOUN
gujaf-315	106	18	are	be	AUX
gujaf-315	106	19	increasingly	increasingly	ADV
gujaf-315	106	20	seen	see	VERB
gujaf-315	106	21	as	as	ADP
gujaf-315	106	22	vital	vital	ADJ
gujaf-315	106	23	for	for	ADP
gujaf-315	106	24	companies	company	NOUN
gujaf-315	106	25	seeking	seek	VERB
gujaf-315	106	26	a	a	DET
gujaf-315	106	27	competitive	competitive	ADJ
gujaf-315	106	28	edge	edge	NOUN
gujaf-315	106	29	and	and	CCONJ
gujaf-315	106	30	longterm	longterm	NOUN
gujaf-315	106	31	viability	viability	NOUN
gujaf-315	106	32	in	in	ADP
gujaf-315	106	33	today	today	NOUN
gujaf-315	106	34	's	's	PART
gujaf-315	106	35	business	business	NOUN
gujaf-315	106	36	landscape	landscape	NOUN
gujaf-315	106	37	(	(	PUNCT
gujaf-315	106	38	cort	cort	PROPN
gujaf-315	106	39	&	&	CCONJ
gujaf-315	106	40	esty	esty	PROPN
gujaf-315	106	41	,	,	PUNCT
gujaf-315	106	42	2020	2020	NUM
gujaf-315	106	43	;	;	PUNCT
gujaf-315	106	44	johnson	johnson	PROPN
gujaf-315	106	45	et	et	PROPN
gujaf-315	106	46	al	al	PROPN
gujaf-315	106	47	.	.	PROPN
gujaf-315	106	48	,	,	PUNCT
gujaf-315	106	49	2019	2019	NUM
gujaf-315	106	50	;	;	PUNCT
gujaf-315	106	51	khanchel	khanchel	PROPN
gujaf-315	106	52	&	&	CCONJ
gujaf-315	106	53	lassoued	lassoue	VERB
gujaf-315	106	54	,	,	PUNCT
gujaf-315	106	55	2022	2022	NUM
gujaf-315	106	56	;	;	PUNCT
gujaf-315	106	57	prabawati	prabawati	PROPN
gujaf-315	106	58	&	&	CCONJ
gujaf-315	106	59	rahmawati	rahmawati	PROPN
gujaf-315	106	60	,	,	PUNCT
gujaf-315	106	61	2022	2022	NUM
gujaf-315	106	62	)	)	PUNCT
gujaf-315	106	63	.	.	PUNCT
gujaf-315	107	1	as	as	SCONJ
gujaf-315	107	2	companies	company	NOUN
gujaf-315	107	3	face	face	VERB
gujaf-315	107	4	environmental	environmental	ADJ
gujaf-315	107	5	,	,	PUNCT
gujaf-315	107	6	social	social	ADJ
gujaf-315	107	7	,	,	PUNCT
gujaf-315	107	8	mailto:jakande@wsu.ac.za	mailto:jakande@wsu.ac.za	X
gujaf-315	107	9	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	ADP
gujaf-315	107	10	gusau	gusau	ADJ
gujaf-315	107	11	journal	journal	NOUN
gujaf-315	107	12	of	of	ADP
gujaf-315	107	13	accounting	accounting	NOUN
gujaf-315	107	14	and	and	CCONJ
gujaf-315	107	15	finance	finance	NOUN
gujaf-315	107	16	,	,	PUNCT
gujaf-315	107	17	vol	vol	NOUN
gujaf-315	107	18	.	.	PROPN
gujaf-315	107	19	5	5	NUM
gujaf-315	107	20	,	,	PUNCT
gujaf-315	107	21	issue	issue	NOUN
gujaf-315	107	22	2	2	NUM
gujaf-315	107	23	,	,	PUNCT
gujaf-315	107	24	october	october	PROPN
gujaf-315	107	25	,	,	PUNCT
gujaf-315	107	26	2024	2024	NUM
gujaf-315	107	27	144	144	NUM
gujaf-315	107	28	and	and	CCONJ
gujaf-315	107	29	governance	governance	NOUN
gujaf-315	107	30	challenges	challenge	NOUN
gujaf-315	107	31	,	,	PUNCT
gujaf-315	107	32	esg	esg	PROPN
gujaf-315	107	33	criteria	criterion	NOUN
gujaf-315	107	34	provide	provide	VERB
gujaf-315	107	35	investors	investor	NOUN
gujaf-315	107	36	with	with	ADP
gujaf-315	107	37	a	a	DET
gujaf-315	107	38	holistic	holistic	ADJ
gujaf-315	107	39	view	view	NOUN
gujaf-315	107	40	of	of	ADP
gujaf-315	107	41	potential	potential	ADJ
gujaf-315	107	42	risks	risk	NOUN
gujaf-315	107	43	and	and	CCONJ
gujaf-315	107	44	opportunities	opportunity	NOUN
gujaf-315	107	45	that	that	PRON
gujaf-315	107	46	extend	extend	VERB
gujaf-315	107	47	beyond	beyond	ADP
gujaf-315	107	48	conventional	conventional	ADJ
gujaf-315	107	49	metrics	metric	NOUN
gujaf-315	107	50	,	,	PUNCT
gujaf-315	107	51	aligning	align	VERB
gujaf-315	107	52	investments	investment	NOUN
gujaf-315	107	53	with	with	ADP
gujaf-315	107	54	societal	societal	ADJ
gujaf-315	107	55	values	value	NOUN
gujaf-315	107	56	(	(	PUNCT
gujaf-315	107	57	maiti	maiti	NOUN
gujaf-315	107	58	,	,	PUNCT
gujaf-315	107	59	2021	2021	NUM
gujaf-315	107	60	;	;	PUNCT
gujaf-315	107	61	songwe	songwe	PROPN
gujaf-315	107	62	&	&	CCONJ
gujaf-315	107	63	coulibaly	coulibaly	PROPN
gujaf-315	107	64	,	,	PUNCT
gujaf-315	107	65	2019	2019	NUM
gujaf-315	107	66	)	)	PUNCT
gujaf-315	107	67	.	.	PUNCT
gujaf-315	108	1	research	research	NOUN
gujaf-315	108	2	by	by	ADP
gujaf-315	108	3	kumar	kumar	PROPN
gujaf-315	108	4	(	(	PUNCT
gujaf-315	108	5	2023	2023	NUM
gujaf-315	108	6	)	)	PUNCT
gujaf-315	108	7	and	and	CCONJ
gujaf-315	108	8	maiti	maiti	NOUN
gujaf-315	108	9	(	(	PUNCT
gujaf-315	108	10	2021	2021	NUM
gujaf-315	108	11	)	)	PUNCT
gujaf-315	108	12	indicates	indicate	VERB
gujaf-315	108	13	that	that	SCONJ
gujaf-315	108	14	esg	esg	PROPN
gujaf-315	108	15	factors	factor	NOUN
gujaf-315	108	16	offer	offer	VERB
gujaf-315	108	17	a	a	DET
gujaf-315	108	18	strategy	strategy	NOUN
gujaf-315	108	19	promoting	promote	VERB
gujaf-315	108	20	long	long	ADJ
gujaf-315	108	21	-	-	PUNCT
gujaf-315	108	22	term	term	NOUN
gujaf-315	108	23	sustainability	sustainability	NOUN
gujaf-315	108	24	and	and	CCONJ
gujaf-315	108	25	competitiveness	competitiveness	NOUN
gujaf-315	108	26	.	.	PUNCT
gujaf-315	109	1	environmental	environmental	ADJ
gujaf-315	109	2	and	and	CCONJ
gujaf-315	109	3	social	social	ADJ
gujaf-315	109	4	responsibilities	responsibility	NOUN
gujaf-315	109	5	help	help	VERB
gujaf-315	109	6	firms	firm	NOUN
gujaf-315	109	7	meet	meet	VERB
gujaf-315	109	8	regulatory	regulatory	ADJ
gujaf-315	109	9	standards	standard	NOUN
gujaf-315	109	10	and	and	CCONJ
gujaf-315	109	11	consumer	consumer	NOUN
gujaf-315	109	12	expectations	expectation	NOUN
gujaf-315	109	13	,	,	PUNCT
gujaf-315	109	14	mitigating	mitigate	VERB
gujaf-315	109	15	risks	risk	NOUN
gujaf-315	109	16	tied	tie	VERB
gujaf-315	109	17	to	to	ADP
gujaf-315	109	18	ecological	ecological	ADJ
gujaf-315	109	19	impacts	impact	NOUN
gujaf-315	109	20	and	and	CCONJ
gujaf-315	109	21	reputation	reputation	NOUN
gujaf-315	109	22	.	.	PUNCT
gujaf-315	110	1	as	as	SCONJ
gujaf-315	110	2	stakeholders	stakeholder	NOUN
gujaf-315	110	3	increasingly	increasingly	ADV
gujaf-315	110	4	prioritize	prioritize	VERB
gujaf-315	110	5	corporate	corporate	ADJ
gujaf-315	110	6	responsibility	responsibility	NOUN
gujaf-315	110	7	,	,	PUNCT
gujaf-315	110	8	adopting	adopt	VERB
gujaf-315	110	9	esg	esg	NOUN
gujaf-315	110	10	principles	principle	NOUN
gujaf-315	110	11	strengthens	strengthen	VERB
gujaf-315	110	12	public	public	ADJ
gujaf-315	110	13	trust	trust	NOUN
gujaf-315	110	14	and	and	CCONJ
gujaf-315	110	15	positively	positively	ADV
gujaf-315	110	16	influences	influence	VERB
gujaf-315	110	17	corporate	corporate	ADJ
gujaf-315	110	18	reputation	reputation	NOUN
gujaf-315	110	19	.	.	PUNCT
gujaf-315	111	1	in	in	ADP
gujaf-315	111	2	particular	particular	ADJ
gujaf-315	111	3	,	,	PUNCT
gujaf-315	111	4	the	the	DET
gujaf-315	111	5	environmental	environmental	ADJ
gujaf-315	111	6	dimension	dimension	NOUN
gujaf-315	111	7	of	of	ADP
gujaf-315	111	8	esg	esg	PROPN
gujaf-315	111	9	,	,	PUNCT
gujaf-315	111	10	as	as	SCONJ
gujaf-315	111	11	highlighted	highlight	VERB
gujaf-315	111	12	by	by	ADP
gujaf-315	111	13	bandeira	bandeira	PROPN
gujaf-315	111	14	et	et	PROPN
gujaf-315	111	15	al	al	PROPN
gujaf-315	111	16	.	.	PROPN
gujaf-315	112	1	(	(	PUNCT
gujaf-315	112	2	2023	2023	NUM
gujaf-315	112	3	)	)	PUNCT
gujaf-315	112	4	,	,	PUNCT
gujaf-315	112	5	emphasizes	emphasize	VERB
gujaf-315	112	6	carbon	carbon	NOUN
gujaf-315	112	7	emissions	emission	NOUN
gujaf-315	112	8	and	and	CCONJ
gujaf-315	112	9	resource	resource	NOUN
gujaf-315	112	10	efficiency	efficiency	NOUN
gujaf-315	112	11	,	,	PUNCT
gujaf-315	112	12	enhancing	enhance	VERB
gujaf-315	112	13	compliance	compliance	NOUN
gujaf-315	112	14	with	with	ADP
gujaf-315	112	15	international	international	ADJ
gujaf-315	112	16	and	and	CCONJ
gujaf-315	112	17	domestic	domestic	ADJ
gujaf-315	112	18	mandates	mandate	NOUN
gujaf-315	112	19	.	.	PUNCT
gujaf-315	113	1	consequently	consequently	ADV
gujaf-315	113	2	,	,	PUNCT
gujaf-315	113	3	the	the	DET
gujaf-315	113	4	transparency	transparency	NOUN
gujaf-315	113	5	driven	drive	VERB
gujaf-315	113	6	by	by	ADP
gujaf-315	113	7	esg	esg	PROPN
gujaf-315	113	8	practices	practice	NOUN
gujaf-315	113	9	reinforces	reinforce	VERB
gujaf-315	113	10	both	both	PRON
gujaf-315	113	11	regulatory	regulatory	ADJ
gujaf-315	113	12	adherence	adherence	NOUN
gujaf-315	113	13	and	and	CCONJ
gujaf-315	113	14	reputational	reputational	ADJ
gujaf-315	113	15	resilience	resilience	NOUN
gujaf-315	113	16	,	,	PUNCT
gujaf-315	113	17	satisfying	satisfy	VERB
gujaf-315	113	18	investor	investor	NOUN
gujaf-315	113	19	expectations	expectation	NOUN
gujaf-315	113	20	for	for	ADP
gujaf-315	113	21	ethical	ethical	ADJ
gujaf-315	113	22	governance	governance	NOUN
gujaf-315	113	23	and	and	CCONJ
gujaf-315	113	24	aligning	align	VERB
gujaf-315	113	25	with	with	ADP
gujaf-315	113	26	broader	broad	ADJ
gujaf-315	113	27	environmental	environmental	ADJ
gujaf-315	113	28	standards	standard	NOUN
gujaf-315	113	29	.	.	PUNCT
gujaf-315	114	1	on	on	ADP
gujaf-315	114	2	an	an	DET
gujaf-315	114	3	operational	operational	ADJ
gujaf-315	114	4	level	level	NOUN
gujaf-315	114	5	,	,	PUNCT
gujaf-315	114	6	integrating	integrate	VERB
gujaf-315	114	7	esg	esg	NOUN
gujaf-315	114	8	frameworks	framework	NOUN
gujaf-315	114	9	promotes	promote	VERB
gujaf-315	114	10	efficiency	efficiency	NOUN
gujaf-315	114	11	through	through	ADP
gujaf-315	114	12	innovative	innovative	ADJ
gujaf-315	114	13	resource	resource	NOUN
gujaf-315	114	14	utilization	utilization	NOUN
gujaf-315	114	15	and	and	CCONJ
gujaf-315	114	16	reductions	reduction	NOUN
gujaf-315	114	17	in	in	ADP
gujaf-315	114	18	ecological	ecological	ADJ
gujaf-315	114	19	footprints	footprint	NOUN
gujaf-315	114	20	,	,	PUNCT
gujaf-315	114	21	resulting	result	VERB
gujaf-315	114	22	in	in	ADP
gujaf-315	114	23	cost	cost	NOUN
gujaf-315	114	24	savings	saving	NOUN
gujaf-315	114	25	and	and	CCONJ
gujaf-315	114	26	performance	performance	NOUN
gujaf-315	114	27	optimization	optimization	NOUN
gujaf-315	114	28	(	(	PUNCT
gujaf-315	114	29	ramírez	ramírez	NOUN
gujaf-315	114	30	-	-	PUNCT
gujaf-315	114	31	orellana	orellana	PROPN
gujaf-315	114	32	et	et	PROPN
gujaf-315	114	33	al	al	PROPN
gujaf-315	114	34	.	.	PROPN
gujaf-315	114	35	,	,	PUNCT
gujaf-315	114	36	2023	2023	NUM
gujaf-315	114	37	;	;	PUNCT
gujaf-315	114	38	martto	martto	PROPN
gujaf-315	114	39	et	et	PROPN
gujaf-315	114	40	al	al	PROPN
gujaf-315	114	41	.	.	PROPN
gujaf-315	114	42	,	,	PUNCT
gujaf-315	114	43	2023	2023	NUM
gujaf-315	114	44	)	)	PUNCT
gujaf-315	114	45	.	.	PUNCT
gujaf-315	115	1	this	this	DET
gujaf-315	115	2	operational	operational	ADJ
gujaf-315	115	3	improvement	improvement	NOUN
gujaf-315	115	4	mitigates	mitigate	VERB
gujaf-315	115	5	environmental	environmental	ADJ
gujaf-315	115	6	risks	risk	NOUN
gujaf-315	115	7	and	and	CCONJ
gujaf-315	115	8	reinforces	reinforce	VERB
gujaf-315	115	9	investor	investor	NOUN
gujaf-315	115	10	confidence	confidence	NOUN
gujaf-315	115	11	by	by	ADP
gujaf-315	115	12	demonstrating	demonstrate	VERB
gujaf-315	115	13	proactive	proactive	ADJ
gujaf-315	115	14	engagement	engagement	NOUN
gujaf-315	115	15	in	in	ADP
gujaf-315	115	16	sustainable	sustainable	ADJ
gujaf-315	115	17	practices	practice	NOUN
gujaf-315	115	18	.	.	PUNCT
gujaf-315	116	1	as	as	SCONJ
gujaf-315	116	2	dsouza	dsouza	NOUN
gujaf-315	116	3	and	and	CCONJ
gujaf-315	116	4	krishnamoorthy	krishnamoorthy	ADJ
gujaf-315	116	5	(	(	PUNCT
gujaf-315	116	6	2024	2024	NUM
gujaf-315	116	7	)	)	PUNCT
gujaf-315	116	8	suggest	suggest	VERB
gujaf-315	116	9	,	,	PUNCT
gujaf-315	116	10	aligning	align	VERB
gujaf-315	116	11	with	with	ADP
gujaf-315	116	12	esg	esg	PROPN
gujaf-315	116	13	standards	standard	NOUN
gujaf-315	116	14	helps	help	VERB
gujaf-315	116	15	firms	firm	NOUN
gujaf-315	116	16	avoid	avoid	VERB
gujaf-315	116	17	potential	potential	ADJ
gujaf-315	116	18	sanctions	sanction	NOUN
gujaf-315	116	19	,	,	PUNCT
gujaf-315	116	20	enabling	enable	VERB
gujaf-315	116	21	sustained	sustained	ADJ
gujaf-315	116	22	compliance	compliance	NOUN
gujaf-315	116	23	in	in	ADP
gujaf-315	116	24	a	a	DET
gujaf-315	116	25	rigorously	rigorously	ADV
gujaf-315	116	26	regulated	regulate	VERB
gujaf-315	116	27	sector	sector	NOUN
gujaf-315	116	28	.	.	PUNCT
gujaf-315	117	1	the	the	DET
gujaf-315	117	2	adoption	adoption	NOUN
gujaf-315	117	3	of	of	ADP
gujaf-315	117	4	esg	esg	PROPN
gujaf-315	117	5	principles	principle	NOUN
gujaf-315	117	6	supports	support	VERB
gujaf-315	117	7	firms	firm	NOUN
gujaf-315	117	8	in	in	ADP
gujaf-315	117	9	reducing	reduce	VERB
gujaf-315	117	10	environmental	environmental	ADJ
gujaf-315	117	11	liabilities	liability	NOUN
gujaf-315	117	12	and	and	CCONJ
gujaf-315	117	13	operational	operational	ADJ
gujaf-315	117	14	costs	cost	NOUN
gujaf-315	117	15	through	through	ADP
gujaf-315	117	16	improved	improve	VERB
gujaf-315	117	17	resource	resource	NOUN
gujaf-315	117	18	management	management	NOUN
gujaf-315	117	19	(	(	PUNCT
gujaf-315	117	20	dsouza	dsouza	PROPN
gujaf-315	117	21	&	&	CCONJ
gujaf-315	117	22	krishnamoorthy	krishnamoorthy	PROPN
gujaf-315	117	23	,	,	PUNCT
gujaf-315	117	24	2024	2024	NUM
gujaf-315	117	25	)	)	PUNCT
gujaf-315	117	26	.	.	PUNCT
gujaf-315	118	1	esg	esg	NOUN
gujaf-315	118	2	risks	risk	NOUN
gujaf-315	118	3	can	can	AUX
gujaf-315	118	4	reduce	reduce	VERB
gujaf-315	118	5	capital	capital	NOUN
gujaf-315	118	6	costs	cost	NOUN
gujaf-315	118	7	since	since	SCONJ
gujaf-315	118	8	investors	investor	NOUN
gujaf-315	118	9	may	may	AUX
gujaf-315	118	10	require	require	VERB
gujaf-315	118	11	lower	low	ADJ
gujaf-315	118	12	returns	return	NOUN
gujaf-315	118	13	when	when	SCONJ
gujaf-315	118	14	firms	firm	NOUN
gujaf-315	118	15	demonstrate	demonstrate	VERB
gujaf-315	118	16	strong	strong	ADJ
gujaf-315	118	17	esg	esg	NOUN
gujaf-315	118	18	commitments	commitment	NOUN
gujaf-315	118	19	(	(	PUNCT
gujaf-315	118	20	korneeva	korneeva	PROPN
gujaf-315	118	21	et	et	PROPN
gujaf-315	118	22	al	al	PROPN
gujaf-315	118	23	.	.	PROPN
gujaf-315	118	24	,	,	PUNCT
gujaf-315	118	25	2023	2023	NUM
gujaf-315	118	26	)	)	PUNCT
gujaf-315	118	27	.	.	PUNCT
gujaf-315	119	1	this	this	DET
gujaf-315	119	2	cost	cost	NOUN
gujaf-315	119	3	reduction	reduction	NOUN
gujaf-315	119	4	is	be	AUX
gujaf-315	119	5	essential	essential	ADJ
gujaf-315	119	6	in	in	ADP
gujaf-315	119	7	the	the	DET
gujaf-315	119	8	capital	capital	NOUN
gujaf-315	119	9	-	-	PUNCT
gujaf-315	119	10	intensive	intensive	ADJ
gujaf-315	119	11	oil	oil	NOUN
gujaf-315	119	12	and	and	CCONJ
gujaf-315	119	13	gas	gas	NOUN
gujaf-315	119	14	sector	sector	NOUN
gujaf-315	119	15	,	,	PUNCT
gujaf-315	119	16	where	where	SCONJ
gujaf-315	119	17	shifting	shift	VERB
gujaf-315	119	18	investor	investor	NOUN
gujaf-315	119	19	sentiment	sentiment	NOUN
gujaf-315	119	20	can	can	AUX
gujaf-315	119	21	significantly	significantly	ADV
gujaf-315	119	22	impact	impact	VERB
gujaf-315	119	23	financial	financial	ADJ
gujaf-315	119	24	performance	performance	NOUN
gujaf-315	119	25	.	.	PUNCT
gujaf-315	120	1	emeka	emeka	PROPN
gujaf-315	120	2	-	-	PUNCT
gujaf-315	120	3	okoli	okoli	PROPN
gujaf-315	120	4	et	et	PROPN
gujaf-315	120	5	al	al	PROPN
gujaf-315	120	6	.	.	PROPN
gujaf-315	121	1	(	(	PUNCT
gujaf-315	121	2	2024	2024	NUM
gujaf-315	121	3	)	)	PUNCT
gujaf-315	121	4	opine	opine	VERB
gujaf-315	121	5	that	that	DET
gujaf-315	121	6	strategic	strategic	ADJ
gujaf-315	121	7	incorporation	incorporation	NOUN
gujaf-315	121	8	of	of	ADP
gujaf-315	121	9	esg	esg	NOUN
gujaf-315	121	10	factors	factor	NOUN
gujaf-315	121	11	within	within	ADP
gujaf-315	121	12	the	the	DET
gujaf-315	121	13	firms	firm	NOUN
gujaf-315	121	14	in	in	ADP
gujaf-315	121	15	nigerian	nigerian	ADJ
gujaf-315	121	16	especially	especially	ADV
gujaf-315	121	17	oil	oil	NOUN
gujaf-315	121	18	and	and	CCONJ
gujaf-315	121	19	gas	gas	NOUN
gujaf-315	121	20	,	,	PUNCT
gujaf-315	121	21	which	which	PRON
gujaf-315	121	22	is	be	AUX
gujaf-315	121	23	one	one	NUM
gujaf-315	121	24	the	the	DET
gujaf-315	121	25	highly	highly	ADV
gujaf-315	121	26	environmental	environmental	ADJ
gujaf-315	121	27	sensitive	sensitive	ADJ
gujaf-315	121	28	could	could	AUX
gujaf-315	121	29	transcend	transcend	VERB
gujaf-315	121	30	traditional	traditional	ADJ
gujaf-315	121	31	compliance	compliance	NOUN
gujaf-315	121	32	measures	measure	NOUN
gujaf-315	121	33	and	and	CCONJ
gujaf-315	121	34	engenders	engender	VERB
gujaf-315	121	35	a	a	DET
gujaf-315	121	36	proactive	proactive	ADJ
gujaf-315	121	37	framework	framework	NOUN
gujaf-315	121	38	for	for	ADP
gujaf-315	121	39	mitigating	mitigate	VERB
gujaf-315	121	40	environmental	environmental	ADJ
gujaf-315	121	41	risks	risk	NOUN
gujaf-315	121	42	.	.	PUNCT
gujaf-315	122	1	this	this	DET
gujaf-315	122	2	alignment	alignment	NOUN
gujaf-315	122	3	not	not	PART
gujaf-315	122	4	only	only	ADV
gujaf-315	122	5	mitigates	mitigate	VERB
gujaf-315	122	6	potential	potential	ADJ
gujaf-315	122	7	penalties	penalty	NOUN
gujaf-315	122	8	for	for	ADP
gujaf-315	122	9	environmental	environmental	ADJ
gujaf-315	122	10	infractions	infraction	NOUN
gujaf-315	122	11	but	but	CCONJ
gujaf-315	122	12	also	also	ADV
gujaf-315	122	13	enhances	enhance	VERB
gujaf-315	122	14	the	the	DET
gujaf-315	122	15	firms	firm	NOUN
gujaf-315	122	16	'	'	PART
gujaf-315	122	17	reputation	reputation	NOUN
gujaf-315	122	18	as	as	ADP
gujaf-315	122	19	responsible	responsible	ADJ
gujaf-315	122	20	corporate	corporate	ADJ
gujaf-315	122	21	entities	entity	NOUN
gujaf-315	122	22	that	that	PRON
gujaf-315	122	23	prioritize	prioritize	VERB
gujaf-315	122	24	sustainable	sustainable	ADJ
gujaf-315	122	25	practices	practice	NOUN
gujaf-315	122	26	.	.	PUNCT
gujaf-315	123	1	regulatory	regulatory	ADJ
gujaf-315	123	2	alignment	alignment	NOUN
gujaf-315	123	3	in	in	ADP
gujaf-315	123	4	nigerian	nigerian	ADJ
gujaf-315	123	5	oil	oil	NOUN
gujaf-315	123	6	and	and	CCONJ
gujaf-315	123	7	gas	gas	NOUN
gujaf-315	123	8	firms	firm	NOUN
gujaf-315	123	9	could	could	AUX
gujaf-315	123	10	be	be	AUX
gujaf-315	123	11	achieved	achieve	VERB
gujaf-315	123	12	through	through	ADP
gujaf-315	123	13	harmonizing	harmonize	VERB
gujaf-315	123	14	operations	operation	NOUN
gujaf-315	123	15	with	with	ADP
gujaf-315	123	16	stringent	stringent	ADJ
gujaf-315	123	17	global	global	ADJ
gujaf-315	123	18	and	and	CCONJ
gujaf-315	123	19	local	local	ADJ
gujaf-315	123	20	environmental	environmental	ADJ
gujaf-315	123	21	standards	standard	NOUN
gujaf-315	123	22	,	,	PUNCT
gujaf-315	123	23	which	which	PRON
gujaf-315	123	24	allows	allow	VERB
gujaf-315	123	25	firms	firm	NOUN
gujaf-315	123	26	to	to	PART
gujaf-315	123	27	navigate	navigate	VERB
gujaf-315	123	28	evolving	evolve	VERB
gujaf-315	123	29	legislation	legislation	NOUN
gujaf-315	123	30	proactively	proactively	ADV
gujaf-315	123	31	(	(	PUNCT
gujaf-315	123	32	gorshkov	gorshkov	NOUN
gujaf-315	123	33	,	,	PUNCT
gujaf-315	123	34	2024	2024	NUM
gujaf-315	123	35	;	;	PUNCT
gujaf-315	123	36	bandeira	bandeira	PROPN
gujaf-315	123	37	et	et	PROPN
gujaf-315	123	38	al	al	PROPN
gujaf-315	123	39	.	.	PROPN
gujaf-315	123	40	,	,	PUNCT
gujaf-315	123	41	2023	2023	NUM
gujaf-315	123	42	)	)	PUNCT
gujaf-315	123	43	.	.	PUNCT
gujaf-315	124	1	this	this	DET
gujaf-315	124	2	forward	forward	ADV
gujaf-315	124	3	-	-	PUNCT
gujaf-315	124	4	looking	look	VERB
gujaf-315	124	5	approach	approach	NOUN
gujaf-315	124	6	reduces	reduce	VERB
gujaf-315	124	7	susceptibility	susceptibility	NOUN
gujaf-315	124	8	to	to	ADP
gujaf-315	124	9	legal	legal	ADJ
gujaf-315	124	10	risks	risk	NOUN
gujaf-315	124	11	,	,	PUNCT
gujaf-315	124	12	safeguarding	safeguard	VERB
gujaf-315	124	13	operational	operational	ADJ
gujaf-315	124	14	integrity	integrity	NOUN
gujaf-315	124	15	while	while	SCONJ
gujaf-315	124	16	meeting	meet	VERB
gujaf-315	124	17	stakeholder	stakeholder	NOUN
gujaf-315	124	18	expectations	expectation	NOUN
gujaf-315	124	19	for	for	ADP
gujaf-315	124	20	transparency	transparency	NOUN
gujaf-315	124	21	and	and	CCONJ
gujaf-315	124	22	sustainability	sustainability	NOUN
gujaf-315	124	23	the	the	DET
gujaf-315	124	24	strategic	strategic	ADJ
gujaf-315	124	25	integration	integration	NOUN
gujaf-315	124	26	of	of	ADP
gujaf-315	124	27	esg	esg	PROPN
gujaf-315	124	28	principles	principle	NOUN
gujaf-315	124	29	thus	thus	ADV
gujaf-315	124	30	transforms	transform	VERB
gujaf-315	124	31	nigerian	nigerian	ADJ
gujaf-315	124	32	oil	oil	NOUN
gujaf-315	124	33	and	and	CCONJ
gujaf-315	124	34	gas	gas	NOUN
gujaf-315	124	35	firms	firm	NOUN
gujaf-315	124	36	by	by	ADP
gujaf-315	124	37	embedding	embed	VERB
gujaf-315	124	38	a	a	DET
gujaf-315	124	39	holistic	holistic	ADJ
gujaf-315	124	40	risk	risk	NOUN
gujaf-315	124	41	management	management	NOUN
gujaf-315	124	42	framework	framework	NOUN
gujaf-315	124	43	that	that	PRON
gujaf-315	124	44	addresses	address	VERB
gujaf-315	124	45	regulatory	regulatory	ADJ
gujaf-315	124	46	,	,	PUNCT
gujaf-315	124	47	reputational	reputational	ADJ
gujaf-315	124	48	,	,	PUNCT
gujaf-315	124	49	and	and	CCONJ
gujaf-315	124	50	operational	operational	ADJ
gujaf-315	124	51	vulnerabilities	vulnerability	NOUN
gujaf-315	124	52	(	(	PUNCT
gujaf-315	124	53	korneeva	korneeva	PROPN
gujaf-315	124	54	&	&	CCONJ
gujaf-315	124	55	kozhuhova	kozhuhova	PROPN
gujaf-315	124	56	,	,	PUNCT
gujaf-315	124	57	2024	2024	NUM
gujaf-315	124	58	;	;	PUNCT
gujaf-315	124	59	szczepańczyk	szczepańczyk	NOUN
gujaf-315	124	60	et	et	PROPN
gujaf-315	124	61	al	al	PROPN
gujaf-315	124	62	.	.	PROPN
gujaf-315	124	63	,	,	PUNCT
gujaf-315	124	64	2023	2023	NUM
gujaf-315	124	65	)	)	PUNCT
gujaf-315	124	66	.	.	PUNCT
gujaf-315	125	1	this	this	DET
gujaf-315	125	2	sophisticated	sophisticated	ADJ
gujaf-315	125	3	approach	approach	NOUN
gujaf-315	125	4	revitalizes	revitalize	VERB
gujaf-315	125	5	traditional	traditional	ADJ
gujaf-315	125	6	risk	risk	NOUN
gujaf-315	125	7	management	management	NOUN
gujaf-315	125	8	by	by	ADP
gujaf-315	125	9	aligning	align	VERB
gujaf-315	125	10	corporate	corporate	ADJ
gujaf-315	125	11	actions	action	NOUN
gujaf-315	125	12	with	with	ADP
gujaf-315	125	13	stakeholder	stakeholder	NOUN
gujaf-315	125	14	demands	demand	NOUN
gujaf-315	125	15	for	for	ADP
gujaf-315	125	16	accountability	accountability	NOUN
gujaf-315	125	17	and	and	CCONJ
gujaf-315	125	18	environmental	environmental	ADJ
gujaf-315	125	19	stewardship	stewardship	NOUN
gujaf-315	125	20	.	.	PUNCT
gujaf-315	126	1	social	social	ADJ
gujaf-315	126	2	governance	governance	NOUN
gujaf-315	126	3	protocols	protocol	NOUN
gujaf-315	126	4	reinforce	reinforce	VERB
gujaf-315	126	5	community	community	NOUN
gujaf-315	126	6	relationships	relationship	NOUN
gujaf-315	126	7	,	,	PUNCT
gujaf-315	126	8	reducing	reduce	VERB
gujaf-315	126	9	social	social	ADJ
gujaf-315	126	10	risks	risk	NOUN
gujaf-315	126	11	and	and	CCONJ
gujaf-315	126	12	supporting	support	VERB
gujaf-315	126	13	project	project	NOUN
gujaf-315	126	14	sustainability	sustainability	NOUN
gujaf-315	126	15	,	,	PUNCT
gujaf-315	126	16	while	while	SCONJ
gujaf-315	126	17	esg	esg	NOUN
gujaf-315	126	18	-	-	PUNCT
gujaf-315	126	19	driven	drive	VERB
gujaf-315	126	20	technological	technological	ADJ
gujaf-315	126	21	advancements	advancement	NOUN
gujaf-315	126	22	improve	improve	VERB
gujaf-315	126	23	operational	operational	ADJ
gujaf-315	126	24	efficiency	efficiency	NOUN
gujaf-315	126	25	and	and	CCONJ
gujaf-315	126	26	reduce	reduce	VERB
gujaf-315	126	27	environmental	environmental	ADJ
gujaf-315	126	28	impact	impact	NOUN
gujaf-315	126	29	.	.	PUNCT
gujaf-315	127	1	consequently	consequently	ADV
gujaf-315	127	2	,	,	PUNCT
gujaf-315	127	3	this	this	DET
gujaf-315	127	4	strategy	strategy	NOUN
gujaf-315	127	5	not	not	PART
gujaf-315	127	6	only	only	ADV
gujaf-315	127	7	addresses	address	NOUN
gujaf-315	127	8	immediate	immediate	ADJ
gujaf-315	127	9	regulatory	regulatory	ADJ
gujaf-315	127	10	challenges	challenge	NOUN
gujaf-315	127	11	but	but	CCONJ
gujaf-315	127	12	also	also	ADV
gujaf-315	127	13	strengthens	strengthen	VERB
gujaf-315	127	14	nigerian	nigerian	ADJ
gujaf-315	127	15	oil	oil	NOUN
gujaf-315	127	16	and	and	CCONJ
gujaf-315	127	17	gas	gas	NOUN
gujaf-315	127	18	firms	firm	NOUN
gujaf-315	127	19	'	'	PART
gujaf-315	127	20	long	long	ADJ
gujaf-315	127	21	-	-	PUNCT
gujaf-315	127	22	term	term	NOUN
gujaf-315	127	23	viability	viability	NOUN
gujaf-315	127	24	in	in	ADP
gujaf-315	127	25	an	an	DET
gujaf-315	127	26	gusau	gusau	ADJ
gujaf-315	127	27	journal	journal	NOUN
gujaf-315	127	28	of	of	ADP
gujaf-315	127	29	accounting	accounting	NOUN
gujaf-315	127	30	and	and	CCONJ
gujaf-315	127	31	finance	finance	NOUN
gujaf-315	127	32	,	,	PUNCT
gujaf-315	127	33	vol	vol	NOUN
gujaf-315	127	34	.	.	PROPN
gujaf-315	127	35	5	5	NUM
gujaf-315	127	36	,	,	PUNCT
gujaf-315	127	37	issue	issue	NOUN
gujaf-315	127	38	2	2	NUM
gujaf-315	127	39	,	,	PUNCT
gujaf-315	127	40	october	october	PROPN
gujaf-315	127	41	,	,	PUNCT
gujaf-315	127	42	2024	2024	NUM
gujaf-315	127	43	145	145	NUM
gujaf-315	127	44	increasingly	increasingly	ADV
gujaf-315	127	45	eco	eco	NOUN
gujaf-315	127	46	-	-	PUNCT
gujaf-315	127	47	conscious	conscious	ADJ
gujaf-315	127	48	global	global	ADJ
gujaf-315	127	49	market	market	NOUN
gujaf-315	127	50	.	.	PUNCT
gujaf-315	128	1	as	as	SCONJ
gujaf-315	128	2	emeka	emeka	NOUN
gujaf-315	128	3	-	-	PUNCT
gujaf-315	128	4	okoli	okoli	NOUN
gujaf-315	128	5	,	,	PUNCT
gujaf-315	128	6	nwankwo	nwankwo	NOUN
gujaf-315	128	7	,	,	PUNCT
gujaf-315	128	8	and	and	CCONJ
gujaf-315	128	9	otonnah	otonnah	PROPN
gujaf-315	128	10	(	(	PUNCT
gujaf-315	128	11	2024	2024	NUM
gujaf-315	128	12	)	)	PUNCT
gujaf-315	128	13	,	,	PUNCT
gujaf-315	128	14	elaborate	elaborate	ADJ
gujaf-315	128	15	esg	esg	NOUN
gujaf-315	128	16	factors	factor	NOUN
gujaf-315	128	17	goes	go	VERB
gujaf-315	128	18	beyond	beyond	ADP
gujaf-315	128	19	compliance	compliance	NOUN
gujaf-315	128	20	,	,	PUNCT
gujaf-315	128	21	fostering	foster	VERB
gujaf-315	128	22	a	a	DET
gujaf-315	128	23	proactive	proactive	ADJ
gujaf-315	128	24	framework	framework	NOUN
gujaf-315	128	25	for	for	ADP
gujaf-315	128	26	managing	manage	VERB
gujaf-315	128	27	environmental	environmental	ADJ
gujaf-315	128	28	risks	risk	NOUN
gujaf-315	128	29	.	.	PUNCT
gujaf-315	129	1	this	this	DET
gujaf-315	129	2	alignment	alignment	NOUN
gujaf-315	129	3	with	with	ADP
gujaf-315	129	4	progressive	progressive	ADJ
gujaf-315	129	5	regulations	regulation	NOUN
gujaf-315	129	6	helps	help	VERB
gujaf-315	129	7	mitigate	mitigate	VERB
gujaf-315	129	8	potential	potential	ADJ
gujaf-315	129	9	penalties	penalty	NOUN
gujaf-315	129	10	and	and	CCONJ
gujaf-315	129	11	reinforces	reinforce	VERB
gujaf-315	129	12	the	the	DET
gujaf-315	129	13	firms	firm	NOUN
gujaf-315	129	14	'	'	PART
gujaf-315	129	15	reputations	reputation	NOUN
gujaf-315	129	16	as	as	ADP
gujaf-315	129	17	responsible	responsible	ADJ
gujaf-315	129	18	corporate	corporate	ADJ
gujaf-315	129	19	players	player	NOUN
gujaf-315	129	20	committed	commit	VERB
gujaf-315	129	21	to	to	ADP
gujaf-315	129	22	sustainability	sustainability	NOUN
gujaf-315	129	23	.	.	PUNCT
gujaf-315	130	1	this	this	DET
gujaf-315	130	2	esg	esg	PROPN
gujaf-315	130	3	alignment	alignment	NOUN
gujaf-315	130	4	also	also	ADV
gujaf-315	130	5	allows	allow	VERB
gujaf-315	130	6	firms	firm	NOUN
gujaf-315	130	7	to	to	PART
gujaf-315	130	8	respond	respond	VERB
gujaf-315	130	9	effectively	effectively	ADV
gujaf-315	130	10	to	to	ADP
gujaf-315	130	11	international	international	ADJ
gujaf-315	130	12	regulatory	regulatory	ADJ
gujaf-315	130	13	standards	standard	NOUN
gujaf-315	130	14	and	and	CCONJ
gujaf-315	130	15	societal	societal	ADJ
gujaf-315	130	16	demands	demand	NOUN
gujaf-315	130	17	for	for	ADP
gujaf-315	130	18	cleaner	clean	ADJ
gujaf-315	130	19	energy	energy	NOUN
gujaf-315	130	20	practices	practice	NOUN
gujaf-315	130	21	,	,	PUNCT
gujaf-315	130	22	thus	thus	ADV
gujaf-315	130	23	broadening	broaden	VERB
gujaf-315	130	24	access	access	NOUN
gujaf-315	130	25	to	to	ADP
gujaf-315	130	26	foreign	foreign	ADJ
gujaf-315	130	27	investments	investment	NOUN
gujaf-315	130	28	and	and	CCONJ
gujaf-315	130	29	fortifying	fortify	VERB
gujaf-315	130	30	corporate	corporate	ADJ
gujaf-315	130	31	resilience	resilience	NOUN
gujaf-315	130	32	(	(	PUNCT
gujaf-315	130	33	ramírez	ramírez	NOUN
gujaf-315	130	34	-	-	PUNCT
gujaf-315	130	35	orellana	orellana	PROPN
gujaf-315	130	36	et	et	PROPN
gujaf-315	130	37	al	al	PROPN
gujaf-315	130	38	.	.	PROPN
gujaf-315	130	39	,	,	PUNCT
gujaf-315	130	40	2023	2023	NUM
gujaf-315	130	41	;	;	PUNCT
gujaf-315	130	42	gorshkov	gorshkov	NOUN
gujaf-315	130	43	,	,	PUNCT
gujaf-315	130	44	2024	2024	NUM
gujaf-315	130	45	)	)	PUNCT
gujaf-315	130	46	.	.	PUNCT
gujaf-315	131	1	as	as	SCONJ
gujaf-315	131	2	it	it	PRON
gujaf-315	131	3	enables	enable	VERB
gujaf-315	131	4	nigerian	nigerian	ADJ
gujaf-315	131	5	oil	oil	NOUN
gujaf-315	131	6	and	and	CCONJ
gujaf-315	131	7	gas	gas	NOUN
gujaf-315	131	8	companies	company	NOUN
gujaf-315	131	9	to	to	PART
gujaf-315	131	10	not	not	PART
gujaf-315	131	11	only	only	ADV
gujaf-315	131	12	manage	manage	VERB
gujaf-315	131	13	reputational	reputational	ADJ
gujaf-315	131	14	risks	risk	NOUN
gujaf-315	131	15	but	but	CCONJ
gujaf-315	131	16	also	also	ADV
gujaf-315	131	17	attract	attract	VERB
gujaf-315	131	18	socially	socially	ADV
gujaf-315	131	19	conscious	conscious	ADJ
gujaf-315	131	20	investors	investor	NOUN
gujaf-315	131	21	and	and	CCONJ
gujaf-315	131	22	meet	meet	VERB
gujaf-315	131	23	international	international	ADJ
gujaf-315	131	24	benchmarks	benchmark	NOUN
gujaf-315	131	25	for	for	ADP
gujaf-315	131	26	sustainable	sustainable	ADJ
gujaf-315	131	27	practices	practice	NOUN
gujaf-315	131	28	(	(	PUNCT
gujaf-315	131	29	dsouza	dsouza	NOUN
gujaf-315	131	30	&	&	CCONJ
gujaf-315	131	31	krishnamoorthy	krishnamoorthy	PROPN
gujaf-315	131	32	,	,	PUNCT
gujaf-315	131	33	2024	2024	NUM
gujaf-315	131	34	)	)	PUNCT
gujaf-315	131	35	.	.	PUNCT
gujaf-315	132	1	by	by	ADP
gujaf-315	132	2	embedding	embed	VERB
gujaf-315	132	3	esg	esg	NOUN
gujaf-315	132	4	into	into	ADP
gujaf-315	132	5	their	their	PRON
gujaf-315	132	6	financial	financial	ADJ
gujaf-315	132	7	frameworks	framework	NOUN
gujaf-315	132	8	,	,	PUNCT
gujaf-315	132	9	these	these	DET
gujaf-315	132	10	firms	firm	NOUN
gujaf-315	132	11	achieve	achieve	VERB
gujaf-315	132	12	a	a	DET
gujaf-315	132	13	competitive	competitive	ADJ
gujaf-315	132	14	edge	edge	NOUN
gujaf-315	132	15	and	and	CCONJ
gujaf-315	132	16	contribute	contribute	VERB
gujaf-315	132	17	significantly	significantly	ADV
gujaf-315	132	18	to	to	ADP
gujaf-315	132	19	nigeria	nigeria	PROPN
gujaf-315	132	20	’s	’s	PART
gujaf-315	132	21	sustainable	sustainable	ADJ
gujaf-315	132	22	development	development	NOUN
gujaf-315	132	23	goals	goal	NOUN
gujaf-315	132	24	,	,	PUNCT
gujaf-315	132	25	positioning	position	VERB
gujaf-315	132	26	themselves	themselves	PRON
gujaf-315	132	27	as	as	ADP
gujaf-315	132	28	leaders	leader	NOUN
gujaf-315	132	29	in	in	ADP
gujaf-315	132	30	the	the	DET
gujaf-315	132	31	transition	transition	NOUN
gujaf-315	132	32	towards	towards	ADP
gujaf-315	132	33	a	a	DET
gujaf-315	132	34	sustainable	sustainable	ADJ
gujaf-315	132	35	energy	energy	NOUN
gujaf-315	132	36	landscape	landscape	NOUN
gujaf-315	132	37	where	where	SCONJ
gujaf-315	132	38	economic	economic	ADJ
gujaf-315	132	39	prosperity	prosperity	NOUN
gujaf-315	132	40	is	be	AUX
gujaf-315	132	41	harmonized	harmonize	VERB
gujaf-315	132	42	with	with	ADP
gujaf-315	132	43	environmental	environmental	ADJ
gujaf-315	132	44	stewardship	stewardship	NOUN
gujaf-315	132	45	(	(	PUNCT
gujaf-315	132	46	ramírez	ramírez	NOUN
gujaf-315	132	47	-	-	PUNCT
gujaf-315	132	48	orellana	orellana	PROPN
gujaf-315	132	49	et	et	PROPN
gujaf-315	132	50	al	al	PROPN
gujaf-315	132	51	.	.	PROPN
gujaf-315	132	52	,	,	PUNCT
gujaf-315	132	53	2023	2023	NUM
gujaf-315	132	54	;	;	PUNCT
gujaf-315	132	55	korneeva	korneeva	PROPN
gujaf-315	132	56	et	et	PROPN
gujaf-315	132	57	al	al	PROPN
gujaf-315	132	58	.	.	PROPN
gujaf-315	132	59	,	,	PUNCT
gujaf-315	132	60	2023	2023	NUM
gujaf-315	132	61	)	)	PUNCT
gujaf-315	132	62	.	.	PUNCT
gujaf-315	133	1	this	this	DET
gujaf-315	133	2	study	study	NOUN
gujaf-315	133	3	fills	fill	VERB
gujaf-315	133	4	a	a	DET
gujaf-315	133	5	critical	critical	ADJ
gujaf-315	133	6	gap	gap	NOUN
gujaf-315	133	7	in	in	ADP
gujaf-315	133	8	the	the	DET
gujaf-315	133	9	literature	literature	NOUN
gujaf-315	133	10	by	by	ADP
gujaf-315	133	11	examining	examine	VERB
gujaf-315	133	12	the	the	DET
gujaf-315	133	13	nuanced	nuanced	ADJ
gujaf-315	133	14	impact	impact	NOUN
gujaf-315	133	15	of	of	ADP
gujaf-315	133	16	esg	esg	NOUN
gujaf-315	133	17	practices	practice	NOUN
gujaf-315	133	18	on	on	ADP
gujaf-315	133	19	the	the	DET
gujaf-315	133	20	risk	risk	NOUN
gujaf-315	133	21	portfolio	portfolio	NOUN
gujaf-315	133	22	of	of	ADP
gujaf-315	133	23	listed	list	VERB
gujaf-315	133	24	oil	oil	NOUN
gujaf-315	133	25	and	and	CCONJ
gujaf-315	133	26	gas	gas	NOUN
gujaf-315	133	27	firms	firm	NOUN
gujaf-315	133	28	in	in	ADP
gujaf-315	133	29	nigeria	nigeria	PROPN
gujaf-315	133	30	,	,	PUNCT
gujaf-315	133	31	a	a	DET
gujaf-315	133	32	sector	sector	NOUN
gujaf-315	133	33	marked	mark	VERB
gujaf-315	133	34	by	by	ADP
gujaf-315	133	35	significant	significant	ADJ
gujaf-315	133	36	environmental	environmental	ADJ
gujaf-315	133	37	,	,	PUNCT
gujaf-315	133	38	social	social	ADJ
gujaf-315	133	39	,	,	PUNCT
gujaf-315	133	40	and	and	CCONJ
gujaf-315	133	41	governance	governance	NOUN
gujaf-315	133	42	challenges	challenge	NOUN
gujaf-315	133	43	.	.	PUNCT
gujaf-315	134	1	despite	despite	SCONJ
gujaf-315	134	2	global	global	ADJ
gujaf-315	134	3	shifts	shift	NOUN
gujaf-315	134	4	towards	towards	ADP
gujaf-315	134	5	esg	esg	NOUN
gujaf-315	134	6	integration	integration	NOUN
gujaf-315	134	7	,	,	PUNCT
gujaf-315	134	8	existing	exist	VERB
gujaf-315	134	9	research	research	NOUN
gujaf-315	134	10	primarily	primarily	ADV
gujaf-315	134	11	centers	center	VERB
gujaf-315	134	12	on	on	ADP
gujaf-315	134	13	developed	develop	VERB
gujaf-315	134	14	markets	market	NOUN
gujaf-315	134	15	,	,	PUNCT
gujaf-315	134	16	overlooking	overlook	VERB
gujaf-315	134	17	emerging	emerge	VERB
gujaf-315	134	18	economies	economy	NOUN
gujaf-315	134	19	where	where	SCONJ
gujaf-315	134	20	regulatory	regulatory	ADJ
gujaf-315	134	21	frameworks	framework	NOUN
gujaf-315	134	22	and	and	CCONJ
gujaf-315	134	23	stakeholder	stakeholder	NOUN
gujaf-315	134	24	expectations	expectation	NOUN
gujaf-315	134	25	differ	differ	VERB
gujaf-315	134	26	.	.	PUNCT
gujaf-315	135	1	by	by	ADP
gujaf-315	135	2	analyzing	analyze	VERB
gujaf-315	135	3	the	the	DET
gujaf-315	135	4	interplay	interplay	NOUN
gujaf-315	135	5	between	between	ADP
gujaf-315	135	6	esg	esg	NOUN
gujaf-315	135	7	practices	practice	NOUN
gujaf-315	135	8	and	and	CCONJ
gujaf-315	135	9	risk	risk	NOUN
gujaf-315	135	10	variables	variable	NOUN
gujaf-315	135	11	within	within	ADP
gujaf-315	135	12	the	the	DET
gujaf-315	135	13	context	context	NOUN
gujaf-315	135	14	of	of	ADP
gujaf-315	135	15	a	a	DET
gujaf-315	135	16	developing	develop	VERB
gujaf-315	135	17	oildependent	oildependent	NOUN
gujaf-315	135	18	economy	economy	NOUN
gujaf-315	135	19	,	,	PUNCT
gujaf-315	135	20	this	this	DET
gujaf-315	135	21	study	study	NOUN
gujaf-315	135	22	provides	provide	VERB
gujaf-315	135	23	insights	insight	NOUN
gujaf-315	135	24	into	into	ADP
gujaf-315	135	25	how	how	SCONJ
gujaf-315	135	26	proactive	proactive	ADJ
gujaf-315	135	27	esg	esg	NOUN
gujaf-315	135	28	strategies	strategy	NOUN
gujaf-315	135	29	can	can	AUX
gujaf-315	135	30	mitigate	mitigate	VERB
gujaf-315	135	31	regulatory	regulatory	ADJ
gujaf-315	135	32	,	,	PUNCT
gujaf-315	135	33	reputational	reputational	ADJ
gujaf-315	135	34	,	,	PUNCT
gujaf-315	135	35	and	and	CCONJ
gujaf-315	135	36	operational	operational	ADJ
gujaf-315	135	37	vulnerabilities	vulnerability	NOUN
gujaf-315	135	38	specific	specific	ADJ
gujaf-315	135	39	to	to	ADP
gujaf-315	135	40	nigerian	nigerian	ADJ
gujaf-315	135	41	firms	firm	NOUN
gujaf-315	135	42	.	.	PUNCT
gujaf-315	136	1	additionally	additionally	ADV
gujaf-315	136	2	,	,	PUNCT
gujaf-315	136	3	employing	employ	VERB
gujaf-315	136	4	a	a	DET
gujaf-315	136	5	multilayered	multilayered	ADJ
gujaf-315	136	6	regression	regression	NOUN
gujaf-315	136	7	model	model	NOUN
gujaf-315	136	8	and	and	CCONJ
gujaf-315	136	9	a	a	DET
gujaf-315	136	10	two	two	NUM
gujaf-315	136	11	-	-	PUNCT
gujaf-315	136	12	stage	stage	NOUN
gujaf-315	136	13	least	least	ADJ
gujaf-315	136	14	squares	square	NOUN
gujaf-315	136	15	(	(	PUNCT
gujaf-315	136	16	2sls	2sls	NOUN
gujaf-315	136	17	)	)	PUNCT
gujaf-315	136	18	approach	approach	NOUN
gujaf-315	136	19	to	to	PART
gujaf-315	136	20	address	address	VERB
gujaf-315	136	21	potential	potential	ADJ
gujaf-315	136	22	endogeneity	endogeneity	NOUN
gujaf-315	136	23	offers	offer	VERB
gujaf-315	136	24	a	a	DET
gujaf-315	136	25	robust	robust	ADJ
gujaf-315	136	26	methodology	methodology	NOUN
gujaf-315	136	27	that	that	PRON
gujaf-315	136	28	can	can	AUX
gujaf-315	136	29	more	more	ADV
gujaf-315	136	30	accurately	accurately	ADV
gujaf-315	136	31	capture	capture	VERB
gujaf-315	136	32	the	the	DET
gujaf-315	136	33	causal	causal	ADJ
gujaf-315	136	34	relationships	relationship	NOUN
gujaf-315	136	35	between	between	ADP
gujaf-315	136	36	esg	esg	NOUN
gujaf-315	136	37	factors	factor	NOUN
gujaf-315	136	38	and	and	CCONJ
gujaf-315	136	39	risk	risk	NOUN
gujaf-315	136	40	metrics	metric	NOUN
gujaf-315	136	41	.	.	PUNCT
gujaf-315	137	1	this	this	DET
gujaf-315	137	2	contribution	contribution	NOUN
gujaf-315	137	3	not	not	PART
gujaf-315	137	4	only	only	ADV
gujaf-315	137	5	aids	aid	NOUN
gujaf-315	137	6	in	in	ADP
gujaf-315	137	7	understanding	understand	VERB
gujaf-315	137	8	esg	esg	PROPN
gujaf-315	137	9	’s	’s	PART
gujaf-315	137	10	role	role	NOUN
gujaf-315	137	11	in	in	ADP
gujaf-315	137	12	shaping	shape	VERB
gujaf-315	137	13	financial	financial	ADJ
gujaf-315	137	14	and	and	CCONJ
gujaf-315	137	15	operational	operational	ADJ
gujaf-315	137	16	resilience	resilience	NOUN
gujaf-315	137	17	in	in	ADP
gujaf-315	137	18	the	the	DET
gujaf-315	137	19	nigerian	nigerian	ADJ
gujaf-315	137	20	oil	oil	NOUN
gujaf-315	137	21	and	and	CCONJ
gujaf-315	137	22	gas	gas	NOUN
gujaf-315	137	23	sector	sector	NOUN
gujaf-315	137	24	but	but	CCONJ
gujaf-315	137	25	also	also	ADV
gujaf-315	137	26	offers	offer	VERB
gujaf-315	137	27	a	a	DET
gujaf-315	137	28	framework	framework	NOUN
gujaf-315	137	29	for	for	ADP
gujaf-315	137	30	policymakers	policymaker	NOUN
gujaf-315	137	31	and	and	CCONJ
gujaf-315	137	32	industry	industry	NOUN
gujaf-315	137	33	stakeholders	stakeholder	NOUN
gujaf-315	137	34	seeking	seek	VERB
gujaf-315	137	35	to	to	PART
gujaf-315	137	36	foster	foster	VERB
gujaf-315	137	37	sustainable	sustainable	ADJ
gujaf-315	137	38	practices	practice	NOUN
gujaf-315	137	39	in	in	ADP
gujaf-315	137	40	similar	similar	ADJ
gujaf-315	137	41	emerging	emerge	VERB
gujaf-315	137	42	markets	market	NOUN
gujaf-315	137	43	2.0	2.0	NUM
gujaf-315	137	44	literature	literature	NOUN
gujaf-315	137	45	review	review	NOUN
gujaf-315	137	46	research	research	NOUN
gujaf-315	137	47	on	on	ADP
gujaf-315	137	48	sustainable	sustainable	ADJ
gujaf-315	137	49	investments	investment	NOUN
gujaf-315	137	50	tends	tend	VERB
gujaf-315	137	51	to	to	PART
gujaf-315	137	52	emphasize	emphasize	VERB
gujaf-315	137	53	enhanced	enhanced	ADJ
gujaf-315	137	54	returns	return	NOUN
gujaf-315	137	55	and	and	CCONJ
gujaf-315	137	56	portfolio	portfolio	NOUN
gujaf-315	137	57	performance	performance	NOUN
gujaf-315	137	58	associated	associate	VERB
gujaf-315	137	59	with	with	ADP
gujaf-315	137	60	esg	esg	PROPN
gujaf-315	137	61	factors	factor	NOUN
gujaf-315	137	62	,	,	PUNCT
gujaf-315	137	63	often	often	ADV
gujaf-315	137	64	overlooking	overlook	VERB
gujaf-315	137	65	comprehensive	comprehensive	ADJ
gujaf-315	137	66	risk	risk	NOUN
gujaf-315	137	67	assessments	assessment	NOUN
gujaf-315	137	68	.	.	PUNCT
gujaf-315	138	1	studies	study	NOUN
gujaf-315	138	2	by	by	ADP
gujaf-315	138	3	deutsche	deutsche	PROPN
gujaf-315	138	4	bank	bank	PROPN
gujaf-315	138	5	(	(	PUNCT
gujaf-315	138	6	2012	2012	NUM
gujaf-315	138	7	)	)	PUNCT
gujaf-315	138	8	,	,	PUNCT
gujaf-315	138	9	eccles	eccles	PROPN
gujaf-315	138	10	et	et	PROPN
gujaf-315	138	11	al	al	PROPN
gujaf-315	138	12	.	.	PROPN
gujaf-315	138	13	(	(	PUNCT
gujaf-315	138	14	2012	2012	NUM
gujaf-315	138	15	)	)	PUNCT
gujaf-315	138	16	,	,	PUNCT
gujaf-315	138	17	borgers	borger	NOUN
gujaf-315	138	18	et	et	PROPN
gujaf-315	138	19	al	al	PROPN
gujaf-315	138	20	.	.	PROPN
gujaf-315	138	21	(	(	PUNCT
gujaf-315	138	22	2013	2013	NUM
gujaf-315	138	23	)	)	PUNCT
gujaf-315	138	24	,	,	PUNCT
gujaf-315	138	25	and	and	CCONJ
gujaf-315	138	26	allianz	allianz	PROPN
gujaf-315	138	27	global	global	ADJ
gujaf-315	138	28	investors	investor	NOUN
gujaf-315	138	29	(	(	PUNCT
gujaf-315	138	30	2015	2015	NUM
gujaf-315	138	31	)	)	PUNCT
gujaf-315	138	32	indicate	indicate	VERB
gujaf-315	138	33	that	that	SCONJ
gujaf-315	138	34	companies	company	NOUN
gujaf-315	138	35	with	with	ADP
gujaf-315	138	36	high	high	ADJ
gujaf-315	138	37	esg	esg	PROPN
gujaf-315	138	38	standards	standard	NOUN
gujaf-315	138	39	generally	generally	ADV
gujaf-315	138	40	enjoy	enjoy	VERB
gujaf-315	138	41	improved	improve	VERB
gujaf-315	138	42	financial	financial	ADJ
gujaf-315	138	43	and	and	CCONJ
gujaf-315	138	44	stock	stock	NOUN
gujaf-315	138	45	performance	performance	NOUN
gujaf-315	138	46	.	.	PUNCT
gujaf-315	139	1	however	however	ADV
gujaf-315	139	2	,	,	PUNCT
gujaf-315	139	3	these	these	DET
gujaf-315	139	4	studies	study	NOUN
gujaf-315	139	5	tend	tend	VERB
gujaf-315	139	6	to	to	PART
gujaf-315	139	7	assume	assume	VERB
gujaf-315	139	8	a	a	DET
gujaf-315	139	9	direct	direct	ADJ
gujaf-315	139	10	relationship	relationship	NOUN
gujaf-315	139	11	between	between	ADP
gujaf-315	139	12	esg	esg	NOUN
gujaf-315	139	13	integration	integration	NOUN
gujaf-315	139	14	and	and	CCONJ
gujaf-315	139	15	reduced	reduced	ADJ
gujaf-315	139	16	risk	risk	NOUN
gujaf-315	139	17	,	,	PUNCT
gujaf-315	139	18	without	without	ADP
gujaf-315	139	19	exploring	explore	VERB
gujaf-315	139	20	the	the	DET
gujaf-315	139	21	full	full	ADJ
gujaf-315	139	22	risk	risk	NOUN
gujaf-315	139	23	implications	implication	NOUN
gujaf-315	139	24	.	.	PUNCT
gujaf-315	140	1	some	some	DET
gujaf-315	140	2	works	work	NOUN
gujaf-315	140	3	suggest	suggest	VERB
gujaf-315	140	4	that	that	SCONJ
gujaf-315	140	5	ignoring	ignore	VERB
gujaf-315	140	6	esg	esg	PROPN
gujaf-315	140	7	criteria	criterion	NOUN
gujaf-315	140	8	could	could	AUX
gujaf-315	140	9	compromise	compromise	VERB
gujaf-315	140	10	fiduciary	fiduciary	ADJ
gujaf-315	140	11	responsibilities	responsibility	NOUN
gujaf-315	140	12	,	,	PUNCT
gujaf-315	140	13	particularly	particularly	ADV
gujaf-315	140	14	in	in	ADP
gujaf-315	140	15	pension	pension	NOUN
gujaf-315	140	16	funds	fund	NOUN
gujaf-315	140	17	,	,	PUNCT
gujaf-315	140	18	yet	yet	CCONJ
gujaf-315	140	19	focus	focus	VERB
gujaf-315	140	20	remains	remain	VERB
gujaf-315	140	21	on	on	ADP
gujaf-315	140	22	esg	esg	PROPN
gujaf-315	140	23	's	's	PART
gujaf-315	140	24	potential	potential	NOUN
gujaf-315	140	25	for	for	ADP
gujaf-315	140	26	superior	superior	ADJ
gujaf-315	140	27	risk	risk	NOUN
gujaf-315	140	28	-	-	PUNCT
gujaf-315	140	29	adjusted	adjust	VERB
gujaf-315	140	30	returns	return	NOUN
gujaf-315	140	31	rather	rather	ADV
gujaf-315	140	32	than	than	ADP
gujaf-315	140	33	on	on	ADP
gujaf-315	140	34	detailed	detailed	ADJ
gujaf-315	140	35	risk	risk	NOUN
gujaf-315	140	36	impacts	impact	NOUN
gujaf-315	140	37	(	(	PUNCT
gujaf-315	140	38	alshehhi	alshehhi	NOUN
gujaf-315	140	39	et	et	PROPN
gujaf-315	140	40	al	al	PROPN
gujaf-315	140	41	.	.	PROPN
gujaf-315	140	42	,	,	PUNCT
gujaf-315	140	43	2018	2018	NUM
gujaf-315	140	44	;	;	PUNCT
gujaf-315	140	45	brundtland	brundtland	PROPN
gujaf-315	140	46	,	,	PUNCT
gujaf-315	140	47	1987	1987	NUM
gujaf-315	140	48	)	)	PUNCT
gujaf-315	140	49	.	.	PUNCT
gujaf-315	141	1	esg	esg	PROPN
gujaf-315	141	2	has	have	AUX
gujaf-315	141	3	become	become	VERB
gujaf-315	141	4	particularly	particularly	ADV
gujaf-315	141	5	relevant	relevant	ADJ
gujaf-315	141	6	in	in	ADP
gujaf-315	141	7	regulated	regulated	ADJ
gujaf-315	141	8	industries	industry	NOUN
gujaf-315	141	9	,	,	PUNCT
gujaf-315	141	10	such	such	ADJ
gujaf-315	141	11	as	as	ADP
gujaf-315	141	12	nigerian	nigerian	ADJ
gujaf-315	141	13	oil	oil	NOUN
gujaf-315	141	14	and	and	CCONJ
gujaf-315	141	15	gas	gas	NOUN
gujaf-315	141	16	,	,	PUNCT
gujaf-315	141	17	where	where	SCONJ
gujaf-315	141	18	esg	esg	NOUN
gujaf-315	141	19	integration	integration	NOUN
gujaf-315	141	20	fosters	foster	VERB
gujaf-315	141	21	a	a	DET
gujaf-315	141	22	proactive	proactive	ADJ
gujaf-315	141	23	framework	framework	NOUN
gujaf-315	141	24	for	for	ADP
gujaf-315	141	25	managing	manage	VERB
gujaf-315	141	26	environmental	environmental	ADJ
gujaf-315	141	27	and	and	CCONJ
gujaf-315	141	28	reputational	reputational	ADJ
gujaf-315	141	29	risks	risk	NOUN
gujaf-315	141	30	(	(	PUNCT
gujaf-315	141	31	emeka	emeka	NOUN
gujaf-315	141	32	-	-	PUNCT
gujaf-315	141	33	okoli	okoli	PROPN
gujaf-315	141	34	et	et	NOUN
gujaf-315	141	35	.	.	PROPN
gujaf-315	141	36	,	,	PUNCT
gujaf-315	141	37	2024	2024	NUM
gujaf-315	141	38	)	)	PUNCT
gujaf-315	141	39	.	.	PUNCT
gujaf-315	142	1	aligning	align	VERB
gujaf-315	142	2	esg	esg	NOUN
gujaf-315	142	3	standards	standard	NOUN
gujaf-315	142	4	with	with	ADP
gujaf-315	142	5	industry	industry	NOUN
gujaf-315	142	6	practices	practice	NOUN
gujaf-315	142	7	strengthens	strengthen	VERB
gujaf-315	142	8	firms	firm	NOUN
gujaf-315	142	9	'	'	PART
gujaf-315	142	10	resilience	resilience	NOUN
gujaf-315	142	11	to	to	ADP
gujaf-315	142	12	regulatory	regulatory	ADJ
gujaf-315	142	13	changes	change	NOUN
gujaf-315	142	14	,	,	PUNCT
gujaf-315	142	15	enhances	enhance	VERB
gujaf-315	142	16	operational	operational	ADJ
gujaf-315	142	17	efficiency	efficiency	NOUN
gujaf-315	142	18	,	,	PUNCT
gujaf-315	142	19	and	and	CCONJ
gujaf-315	142	20	supports	support	VERB
gujaf-315	142	21	sustainable	sustainable	ADJ
gujaf-315	142	22	development	development	NOUN
gujaf-315	142	23	goals	goal	NOUN
gujaf-315	142	24	by	by	ADP
gujaf-315	142	25	gusau	gusau	ADJ
gujaf-315	142	26	journal	journal	PROPN
gujaf-315	142	27	of	of	ADP
gujaf-315	142	28	accounting	accounting	NOUN
gujaf-315	142	29	and	and	CCONJ
gujaf-315	142	30	finance	finance	NOUN
gujaf-315	142	31	,	,	PUNCT
gujaf-315	142	32	vol	vol	NOUN
gujaf-315	142	33	.	.	PROPN
gujaf-315	142	34	5	5	NUM
gujaf-315	142	35	,	,	PUNCT
gujaf-315	142	36	issue	issue	NOUN
gujaf-315	142	37	2	2	NUM
gujaf-315	142	38	,	,	PUNCT
gujaf-315	142	39	october	october	PROPN
gujaf-315	142	40	,	,	PUNCT
gujaf-315	142	41	2024	2024	NUM
gujaf-315	142	42	146	146	NUM
gujaf-315	142	43	promoting	promote	VERB
gujaf-315	142	44	transparency	transparency	NOUN
gujaf-315	142	45	,	,	PUNCT
gujaf-315	142	46	community	community	NOUN
gujaf-315	142	47	relations	relation	NOUN
gujaf-315	142	48	,	,	PUNCT
gujaf-315	142	49	and	and	CCONJ
gujaf-315	142	50	resource	resource	NOUN
gujaf-315	142	51	efficiency	efficiency	NOUN
gujaf-315	142	52	(	(	PUNCT
gujaf-315	142	53	gorshkov	gorshkov	NOUN
gujaf-315	142	54	,	,	PUNCT
gujaf-315	142	55	2024	2024	NUM
gujaf-315	142	56	;	;	PUNCT
gujaf-315	142	57	bandeira	bandeira	PROPN
gujaf-315	142	58	et	et	PROPN
gujaf-315	142	59	al	al	PROPN
gujaf-315	142	60	.	.	PROPN
gujaf-315	142	61	,	,	PUNCT
gujaf-315	142	62	2023	2023	NUM
gujaf-315	142	63	;	;	PUNCT
gujaf-315	142	64	ramírez	ramírez	NOUN
gujaf-315	142	65	-	-	PUNCT
gujaf-315	142	66	orellana	orellana	PROPN
gujaf-315	142	67	et	et	PROPN
gujaf-315	142	68	al	al	PROPN
gujaf-315	142	69	.	.	PROPN
gujaf-315	142	70	,	,	PUNCT
gujaf-315	142	71	2023	2023	NUM
gujaf-315	142	72	;	;	PUNCT
gujaf-315	142	73	martto	martto	PROPN
gujaf-315	142	74	et	et	PROPN
gujaf-315	142	75	al	al	PROPN
gujaf-315	142	76	.	.	PROPN
gujaf-315	142	77	,	,	PUNCT
gujaf-315	142	78	2023	2023	NUM
gujaf-315	142	79	)	)	PUNCT
gujaf-315	142	80	.	.	PUNCT
gujaf-315	143	1	research	research	NOUN
gujaf-315	143	2	suggests	suggest	VERB
gujaf-315	143	3	that	that	SCONJ
gujaf-315	143	4	robust	robust	ADJ
gujaf-315	143	5	esg	esg	NOUN
gujaf-315	143	6	practices	practice	NOUN
gujaf-315	143	7	reduce	reduce	VERB
gujaf-315	143	8	capital	capital	NOUN
gujaf-315	143	9	costs	cost	NOUN
gujaf-315	143	10	,	,	PUNCT
gujaf-315	143	11	as	as	SCONJ
gujaf-315	143	12	investors	investor	NOUN
gujaf-315	143	13	increasingly	increasingly	ADV
gujaf-315	143	14	favor	favor	VERB
gujaf-315	143	15	firms	firm	NOUN
gujaf-315	143	16	demonstrating	demonstrate	VERB
gujaf-315	143	17	strong	strong	ADJ
gujaf-315	143	18	esg	esg	PROPN
gujaf-315	143	19	commitments	commitment	NOUN
gujaf-315	143	20	,	,	PUNCT
gujaf-315	143	21	especially	especially	ADV
gujaf-315	143	22	in	in	ADP
gujaf-315	143	23	capital	capital	NOUN
gujaf-315	143	24	-	-	PUNCT
gujaf-315	143	25	intensive	intensive	ADJ
gujaf-315	143	26	sectors	sector	NOUN
gujaf-315	143	27	like	like	ADP
gujaf-315	143	28	oil	oil	NOUN
gujaf-315	143	29	and	and	CCONJ
gujaf-315	143	30	gas	gas	NOUN
gujaf-315	143	31	(	(	PUNCT
gujaf-315	143	32	korneeva	korneeva	PROPN
gujaf-315	143	33	et	et	PROPN
gujaf-315	143	34	al	al	PROPN
gujaf-315	143	35	.	.	PROPN
gujaf-315	143	36	,	,	PUNCT
gujaf-315	143	37	2023	2023	NUM
gujaf-315	143	38	;	;	PUNCT
gujaf-315	143	39	khanchel	khanchel	PROPN
gujaf-315	143	40	&	&	CCONJ
gujaf-315	143	41	lassoued	lassoue	VERB
gujaf-315	143	42	,	,	PUNCT
gujaf-315	143	43	2022	2022	NUM
gujaf-315	143	44	;	;	PUNCT
gujaf-315	143	45	prabawati	prabawati	PROPN
gujaf-315	143	46	&	&	CCONJ
gujaf-315	143	47	rahmawati	rahmawati	PROPN
gujaf-315	143	48	,	,	PUNCT
gujaf-315	143	49	2022	2022	NUM
gujaf-315	143	50	)	)	PUNCT
gujaf-315	143	51	.	.	PUNCT
gujaf-315	144	1	furthermore	furthermore	ADV
gujaf-315	144	2	,	,	PUNCT
gujaf-315	144	3	strategic	strategic	ADJ
gujaf-315	144	4	esg	esg	NOUN
gujaf-315	144	5	integration	integration	NOUN
gujaf-315	144	6	supports	support	VERB
gujaf-315	144	7	corporate	corporate	ADJ
gujaf-315	144	8	resilience	resilience	NOUN
gujaf-315	144	9	,	,	PUNCT
gujaf-315	144	10	broadens	broaden	VERB
gujaf-315	144	11	international	international	ADJ
gujaf-315	144	12	investment	investment	NOUN
gujaf-315	144	13	opportunities	opportunity	NOUN
gujaf-315	144	14	,	,	PUNCT
gujaf-315	144	15	and	and	CCONJ
gujaf-315	144	16	enhances	enhance	VERB
gujaf-315	144	17	public	public	ADJ
gujaf-315	144	18	trust	trust	NOUN
gujaf-315	144	19	by	by	ADP
gujaf-315	144	20	aligning	align	VERB
gujaf-315	144	21	operations	operation	NOUN
gujaf-315	144	22	with	with	ADP
gujaf-315	144	23	global	global	ADJ
gujaf-315	144	24	standards	standard	NOUN
gujaf-315	144	25	(	(	PUNCT
gujaf-315	144	26	szczepańczyk	szczepańczyk	NOUN
gujaf-315	144	27	et	et	PROPN
gujaf-315	144	28	al	al	PROPN
gujaf-315	144	29	.	.	PROPN
gujaf-315	144	30	,	,	PUNCT
gujaf-315	144	31	2023	2023	NUM
gujaf-315	144	32	;	;	PUNCT
gujaf-315	144	33	johnson	johnson	PROPN
gujaf-315	144	34	et	et	PROPN
gujaf-315	144	35	al	al	PROPN
gujaf-315	144	36	.	.	PROPN
gujaf-315	144	37	,	,	PUNCT
gujaf-315	144	38	2019	2019	NUM
gujaf-315	144	39	)	)	PUNCT
gujaf-315	144	40	.	.	PUNCT
gujaf-315	145	1	esg	esg	PROPN
gujaf-315	145	2	-	-	PUNCT
gujaf-315	145	3	driven	drive	VERB
gujaf-315	145	4	governance	governance	NOUN
gujaf-315	145	5	and	and	CCONJ
gujaf-315	145	6	community	community	NOUN
gujaf-315	145	7	engagement	engagement	NOUN
gujaf-315	145	8	have	have	AUX
gujaf-315	145	9	been	be	AUX
gujaf-315	145	10	shown	show	VERB
gujaf-315	145	11	to	to	PART
gujaf-315	145	12	reduce	reduce	VERB
gujaf-315	145	13	sociopolitical	sociopolitical	ADJ
gujaf-315	145	14	conflicts	conflict	NOUN
gujaf-315	145	15	,	,	PUNCT
gujaf-315	145	16	improve	improve	VERB
gujaf-315	145	17	project	project	NOUN
gujaf-315	145	18	viability	viability	NOUN
gujaf-315	145	19	,	,	PUNCT
gujaf-315	145	20	and	and	CCONJ
gujaf-315	145	21	promote	promote	VERB
gujaf-315	145	22	long	long	ADJ
gujaf-315	145	23	-	-	PUNCT
gujaf-315	145	24	term	term	NOUN
gujaf-315	145	25	corporate	corporate	ADJ
gujaf-315	145	26	sustainability	sustainability	NOUN
gujaf-315	145	27	(	(	PUNCT
gujaf-315	145	28	maiti	maiti	NOUN
gujaf-315	145	29	,	,	PUNCT
gujaf-315	145	30	2021	2021	NUM
gujaf-315	145	31	;	;	PUNCT
gujaf-315	145	32	songwe	songwe	PROPN
gujaf-315	145	33	&	&	CCONJ
gujaf-315	145	34	coulibaly	coulibaly	PROPN
gujaf-315	145	35	,	,	PUNCT
gujaf-315	145	36	2019	2019	NUM
gujaf-315	145	37	;	;	PUNCT
gujaf-315	145	38	dsouza	dsouza	PROPN
gujaf-315	145	39	&	&	CCONJ
gujaf-315	145	40	krishnamoorthy	krishnamoorthy	PROPN
gujaf-315	145	41	,	,	PUNCT
gujaf-315	145	42	2024	2024	NUM
gujaf-315	145	43	;	;	PUNCT
gujaf-315	145	44	kumar	kumar	PROPN
gujaf-315	145	45	et	et	PROPN
gujaf-315	145	46	al	al	PROPN
gujaf-315	145	47	.	.	PROPN
gujaf-315	145	48	,	,	PUNCT
gujaf-315	145	49	2016	2016	NUM
gujaf-315	145	50	)	)	PUNCT
gujaf-315	145	51	.	.	PUNCT
gujaf-315	146	1	esg	esg	PROPN
gujaf-315	146	2	in	in	ADP
gujaf-315	146	3	nigerian	nigerian	ADJ
gujaf-315	146	4	oil	oil	NOUN
gujaf-315	146	5	and	and	CCONJ
gujaf-315	146	6	gas	gas	NOUN
gujaf-315	146	7	firms	firm	NOUN
gujaf-315	146	8	mitigates	mitigate	VERB
gujaf-315	146	9	regulatory	regulatory	ADJ
gujaf-315	146	10	penalties	penalty	NOUN
gujaf-315	146	11	and	and	CCONJ
gujaf-315	146	12	positions	position	VERB
gujaf-315	146	13	them	they	PRON
gujaf-315	146	14	as	as	ADP
gujaf-315	146	15	responsible	responsible	ADJ
gujaf-315	146	16	corporate	corporate	ADJ
gujaf-315	146	17	entities	entity	NOUN
gujaf-315	146	18	,	,	PUNCT
gujaf-315	146	19	meeting	meet	VERB
gujaf-315	146	20	both	both	DET
gujaf-315	146	21	domestic	domestic	ADJ
gujaf-315	146	22	mandates	mandate	NOUN
gujaf-315	146	23	and	and	CCONJ
gujaf-315	146	24	international	international	ADJ
gujaf-315	146	25	environmental	environmental	ADJ
gujaf-315	146	26	expectations	expectation	NOUN
gujaf-315	146	27	(	(	PUNCT
gujaf-315	146	28	cort	cort	PROPN
gujaf-315	146	29	&	&	CCONJ
gujaf-315	146	30	esty	esty	PROPN
gujaf-315	146	31	,	,	PUNCT
gujaf-315	146	32	2020	2020	NUM
gujaf-315	146	33	;	;	PUNCT
gujaf-315	146	34	bandeira	bandeira	PROPN
gujaf-315	146	35	et	et	PROPN
gujaf-315	146	36	al	al	PROPN
gujaf-315	146	37	.	.	PROPN
gujaf-315	146	38	,	,	PUNCT
gujaf-315	146	39	2023	2023	NUM
gujaf-315	146	40	)	)	PUNCT
gujaf-315	146	41	.	.	PUNCT
gujaf-315	147	1	according	accord	VERB
gujaf-315	147	2	to	to	ADP
gujaf-315	147	3	morgan	morgan	PROPN
gujaf-315	147	4	stanley	stanley	PROPN
gujaf-315	147	5	(	(	PUNCT
gujaf-315	147	6	2015	2015	NUM
gujaf-315	147	7	)	)	PUNCT
gujaf-315	147	8	and	and	CCONJ
gujaf-315	147	9	eccles	eccles	PROPN
gujaf-315	147	10	et	et	PROPN
gujaf-315	147	11	al	al	PROPN
gujaf-315	147	12	.	.	PROPN
gujaf-315	147	13	(	(	PUNCT
gujaf-315	147	14	2012	2012	NUM
gujaf-315	147	15	)	)	PUNCT
gujaf-315	147	16	,	,	PUNCT
gujaf-315	147	17	quantitatively	quantitatively	ADV
gujaf-315	147	18	link	link	VERB
gujaf-315	147	19	esg	esg	NOUN
gujaf-315	147	20	factors	factor	NOUN
gujaf-315	147	21	to	to	PART
gujaf-315	147	22	reduced	reduce	VERB
gujaf-315	147	23	portfolio	portfolio	NOUN
gujaf-315	147	24	volatility	volatility	NOUN
gujaf-315	147	25	.	.	PUNCT
gujaf-315	148	1	specifically	specifically	ADV
gujaf-315	148	2	,	,	PUNCT
gujaf-315	148	3	morgan	morgan	PROPN
gujaf-315	148	4	stanley	stanley	PROPN
gujaf-315	148	5	noted	note	VERB
gujaf-315	148	6	that	that	SCONJ
gujaf-315	148	7	sustainable	sustainable	ADJ
gujaf-315	148	8	mutual	mutual	ADJ
gujaf-315	148	9	funds	fund	NOUN
gujaf-315	148	10	exhibit	exhibit	VERB
gujaf-315	148	11	similar	similar	ADJ
gujaf-315	148	12	or	or	CCONJ
gujaf-315	148	13	lower	low	ADJ
gujaf-315	148	14	volatility	volatility	NOUN
gujaf-315	148	15	than	than	ADP
gujaf-315	148	16	traditional	traditional	ADJ
gujaf-315	148	17	funds	fund	NOUN
gujaf-315	148	18	in	in	ADP
gujaf-315	148	19	64	64	NUM
gujaf-315	148	20	%	%	NOUN
gujaf-315	148	21	of	of	ADP
gujaf-315	148	22	periods	period	NOUN
gujaf-315	148	23	studied	study	VERB
gujaf-315	148	24	.	.	PUNCT
gujaf-315	149	1	for	for	ADP
gujaf-315	149	2	sustainable	sustainable	ADJ
gujaf-315	149	3	investments	investment	NOUN
gujaf-315	149	4	to	to	PART
gujaf-315	149	5	reach	reach	VERB
gujaf-315	149	6	mainstream	mainstream	ADJ
gujaf-315	149	7	status	status	NOUN
gujaf-315	149	8	,	,	PUNCT
gujaf-315	149	9	however	however	ADV
gujaf-315	149	10	,	,	PUNCT
gujaf-315	149	11	further	further	ADJ
gujaf-315	149	12	quantitative	quantitative	ADJ
gujaf-315	149	13	analysis	analysis	NOUN
gujaf-315	149	14	is	be	AUX
gujaf-315	149	15	needed	need	VERB
gujaf-315	149	16	on	on	ADP
gujaf-315	149	17	esg	esg	PROPN
gujaf-315	149	18	’s	’s	PART
gujaf-315	149	19	influence	influence	NOUN
gujaf-315	149	20	on	on	ADP
gujaf-315	149	21	risk	risk	NOUN
gujaf-315	149	22	and	and	CCONJ
gujaf-315	149	23	stock	stock	NOUN
gujaf-315	149	24	return	return	NOUN
gujaf-315	149	25	volatility	volatility	NOUN
gujaf-315	149	26	.	.	PUNCT
gujaf-315	150	1	theoretical	theoretical	ADJ
gujaf-315	150	2	framework	framework	NOUN
gujaf-315	150	3	signaling	signal	VERB
gujaf-315	150	4	theory	theory	NOUN
gujaf-315	150	5	was	be	AUX
gujaf-315	150	6	initially	initially	ADV
gujaf-315	150	7	developed	develop	VERB
gujaf-315	150	8	by	by	ADP
gujaf-315	150	9	economist	economist	NOUN
gujaf-315	150	10	michael	michael	PROPN
gujaf-315	150	11	spence	spence	PROPN
gujaf-315	150	12	in	in	ADP
gujaf-315	150	13	1973	1973	NUM
gujaf-315	150	14	.	.	PUNCT
gujaf-315	151	1	spence	spence	NOUN
gujaf-315	151	2	introduced	introduce	VERB
gujaf-315	151	3	the	the	DET
gujaf-315	151	4	theory	theory	NOUN
gujaf-315	151	5	to	to	PART
gujaf-315	151	6	explain	explain	VERB
gujaf-315	151	7	how	how	SCONJ
gujaf-315	151	8	individuals	individual	NOUN
gujaf-315	151	9	,	,	PUNCT
gujaf-315	151	10	particularly	particularly	ADV
gujaf-315	151	11	in	in	ADP
gujaf-315	151	12	the	the	DET
gujaf-315	151	13	job	job	NOUN
gujaf-315	151	14	market	market	NOUN
gujaf-315	151	15	,	,	PUNCT
gujaf-315	151	16	signal	signal	VERB
gujaf-315	151	17	their	their	PRON
gujaf-315	151	18	abilities	ability	NOUN
gujaf-315	151	19	and	and	CCONJ
gujaf-315	151	20	qualities	quality	NOUN
gujaf-315	151	21	to	to	ADP
gujaf-315	151	22	others	other	NOUN
gujaf-315	151	23	.	.	PUNCT
gujaf-315	152	1	signaling	signal	VERB
gujaf-315	152	2	theory	theory	NOUN
gujaf-315	152	3	proposes	propose	VERB
gujaf-315	152	4	that	that	PRON
gujaf-315	152	5	proactive	proactive	ADJ
gujaf-315	152	6	esg	esg	PROPN
gujaf-315	152	7	engagement	engagement	NOUN
gujaf-315	152	8	acts	act	VERB
gujaf-315	152	9	as	as	ADP
gujaf-315	152	10	a	a	DET
gujaf-315	152	11	powerful	powerful	ADJ
gujaf-315	152	12	communicative	communicative	ADJ
gujaf-315	152	13	tool	tool	NOUN
gujaf-315	152	14	,	,	PUNCT
gujaf-315	152	15	signaling	signal	VERB
gujaf-315	152	16	a	a	DET
gujaf-315	152	17	firm	firm	NOUN
gujaf-315	152	18	’s	’s	PART
gujaf-315	152	19	commitment	commitment	NOUN
gujaf-315	152	20	to	to	ADP
gujaf-315	152	21	responsible	responsible	ADJ
gujaf-315	152	22	stewardship	stewardship	NOUN
gujaf-315	152	23	beyond	beyond	ADP
gujaf-315	152	24	profit	profit	NOUN
gujaf-315	152	25	motives	motive	NOUN
gujaf-315	152	26	.	.	PUNCT
gujaf-315	153	1	this	this	DET
gujaf-315	153	2	commitment	commitment	NOUN
gujaf-315	153	3	serves	serve	VERB
gujaf-315	153	4	as	as	ADP
gujaf-315	153	5	a	a	DET
gujaf-315	153	6	reputational	reputational	ADJ
gujaf-315	153	7	signal	signal	NOUN
gujaf-315	153	8	,	,	PUNCT
gujaf-315	153	9	appealing	appeal	VERB
gujaf-315	153	10	to	to	ADP
gujaf-315	153	11	investors	investor	NOUN
gujaf-315	153	12	who	who	PRON
gujaf-315	153	13	prioritize	prioritize	VERB
gujaf-315	153	14	ethical	ethical	ADJ
gujaf-315	153	15	dimensions	dimension	NOUN
gujaf-315	153	16	within	within	ADP
gujaf-315	153	17	their	their	PRON
gujaf-315	153	18	investment	investment	NOUN
gujaf-315	153	19	portfolios	portfolio	NOUN
gujaf-315	153	20	(	(	PUNCT
gujaf-315	153	21	kim	kim	PROPN
gujaf-315	153	22	,	,	PUNCT
gujaf-315	153	23	jang	jang	PROPN
gujaf-315	153	24	,	,	PUNCT
gujaf-315	153	25	&	&	CCONJ
gujaf-315	153	26	seok	seok	PROPN
gujaf-315	153	27	,	,	PUNCT
gujaf-315	153	28	2024	2024	NUM
gujaf-315	153	29	;	;	PUNCT
gujaf-315	153	30	maaloul	maaloul	NOUN
gujaf-315	153	31	,	,	PUNCT
gujaf-315	153	32	zéghal	zéghal	NOUN
gujaf-315	153	33	,	,	PUNCT
gujaf-315	153	34	&	&	CCONJ
gujaf-315	153	35	ben	ben	PROPN
gujaf-315	153	36	amar	amar	PROPN
gujaf-315	153	37	,	,	PUNCT
gujaf-315	153	38	2023	2023	NUM
gujaf-315	153	39	)	)	PUNCT
gujaf-315	153	40	.	.	PUNCT
gujaf-315	154	1	by	by	ADP
gujaf-315	154	2	adopting	adopt	VERB
gujaf-315	154	3	esg	esg	PROPN
gujaf-315	154	4	principles	principle	NOUN
gujaf-315	154	5	,	,	PUNCT
gujaf-315	154	6	firms	firm	NOUN
gujaf-315	154	7	project	project	VERB
gujaf-315	154	8	an	an	DET
gujaf-315	154	9	image	image	NOUN
gujaf-315	154	10	of	of	ADP
gujaf-315	154	11	stability	stability	NOUN
gujaf-315	154	12	,	,	PUNCT
gujaf-315	154	13	forward	forward	ADV
gujaf-315	154	14	-	-	PUNCT
gujaf-315	154	15	thinking	thinking	NOUN
gujaf-315	154	16	,	,	PUNCT
gujaf-315	154	17	and	and	CCONJ
gujaf-315	154	18	an	an	DET
gujaf-315	154	19	acute	acute	ADJ
gujaf-315	154	20	awareness	awareness	NOUN
gujaf-315	154	21	of	of	ADP
gujaf-315	154	22	their	their	PRON
gujaf-315	154	23	socio	socio	NOUN
gujaf-315	154	24	-	-	PUNCT
gujaf-315	154	25	economic	economic	ADJ
gujaf-315	154	26	impact	impact	NOUN
gujaf-315	154	27	,	,	PUNCT
gujaf-315	154	28	thereby	thereby	ADV
gujaf-315	154	29	aligning	align	VERB
gujaf-315	154	30	with	with	ADP
gujaf-315	154	31	the	the	DET
gujaf-315	154	32	values	value	NOUN
gujaf-315	154	33	of	of	ADP
gujaf-315	154	34	a	a	DET
gujaf-315	154	35	growing	grow	VERB
gujaf-315	154	36	segment	segment	NOUN
gujaf-315	154	37	of	of	ADP
gujaf-315	154	38	conscientious	conscientious	ADJ
gujaf-315	154	39	investors	investor	NOUN
gujaf-315	154	40	.	.	PUNCT
gujaf-315	155	1	however	however	ADV
gujaf-315	155	2	,	,	PUNCT
gujaf-315	155	3	the	the	DET
gujaf-315	155	4	critical	critical	ADJ
gujaf-315	155	5	question	question	NOUN
gujaf-315	155	6	remains	remain	VERB
gujaf-315	155	7	:	:	PUNCT
gujaf-315	155	8	do	do	AUX
gujaf-315	155	9	these	these	DET
gujaf-315	155	10	reputational	reputational	ADJ
gujaf-315	155	11	benefits	benefit	NOUN
gujaf-315	155	12	lead	lead	VERB
gujaf-315	155	13	to	to	PART
gujaf-315	155	14	measurable	measurable	ADJ
gujaf-315	155	15	financial	financial	ADJ
gujaf-315	155	16	gains	gain	NOUN
gujaf-315	155	17	,	,	PUNCT
gujaf-315	155	18	such	such	ADJ
gujaf-315	155	19	as	as	ADP
gujaf-315	155	20	superior	superior	ADJ
gujaf-315	155	21	risk	risk	NOUN
gujaf-315	155	22	-	-	PUNCT
gujaf-315	155	23	adjusted	adjust	VERB
gujaf-315	155	24	returns	return	NOUN
gujaf-315	155	25	?	?	PUNCT
gujaf-315	156	1	this	this	DET
gujaf-315	156	2	exploration	exploration	NOUN
gujaf-315	156	3	argues	argue	VERB
gujaf-315	156	4	that	that	SCONJ
gujaf-315	156	5	signaling	signal	VERB
gujaf-315	156	6	through	through	ADP
gujaf-315	156	7	genuine	genuine	ADJ
gujaf-315	156	8	esg	esg	PROPN
gujaf-315	156	9	commitment	commitment	NOUN
gujaf-315	156	10	enhances	enhance	VERB
gujaf-315	156	11	investor	investor	NOUN
gujaf-315	156	12	confidence	confidence	NOUN
gujaf-315	156	13	and	and	CCONJ
gujaf-315	156	14	financial	financial	ADJ
gujaf-315	156	15	performance	performance	NOUN
gujaf-315	156	16	,	,	PUNCT
gujaf-315	156	17	reshaping	reshape	VERB
gujaf-315	156	18	traditional	traditional	ADJ
gujaf-315	156	19	views	view	NOUN
gujaf-315	156	20	of	of	ADP
gujaf-315	156	21	corporate	corporate	ADJ
gujaf-315	156	22	success	success	NOUN
gujaf-315	156	23	in	in	ADP
gujaf-315	156	24	markets	market	NOUN
gujaf-315	156	25	increasingly	increasingly	ADV
gujaf-315	156	26	driven	drive	VERB
gujaf-315	156	27	by	by	ADP
gujaf-315	156	28	conscientious	conscientious	ADJ
gujaf-315	156	29	capitalism	capitalism	NOUN
gujaf-315	156	30	(	(	PUNCT
gujaf-315	156	31	deutsche	deutsche	PROPN
gujaf-315	156	32	bank	bank	PROPN
gujaf-315	156	33	,	,	PUNCT
gujaf-315	156	34	2012	2012	NUM
gujaf-315	156	35	;	;	PUNCT
gujaf-315	156	36	eccles	eccles	PROPN
gujaf-315	156	37	et	et	PROPN
gujaf-315	156	38	al	al	PROPN
gujaf-315	156	39	.	.	PROPN
gujaf-315	156	40	,	,	PUNCT
gujaf-315	156	41	2012	2012	NUM
gujaf-315	156	42	;	;	PUNCT
gujaf-315	156	43	borgers	borger	NOUN
gujaf-315	156	44	et	et	PROPN
gujaf-315	156	45	al	al	PROPN
gujaf-315	156	46	.	.	PROPN
gujaf-315	156	47	,	,	PUNCT
gujaf-315	156	48	2013	2013	NUM
gujaf-315	156	49	;	;	PUNCT
gujaf-315	156	50	allianz	allianz	PROPN
gujaf-315	156	51	global	global	ADJ
gujaf-315	156	52	investors	investor	NOUN
gujaf-315	156	53	,	,	PUNCT
gujaf-315	156	54	2015	2015	NUM
gujaf-315	156	55	)	)	PUNCT
gujaf-315	156	56	.	.	PUNCT
gujaf-315	157	1	recent	recent	ADJ
gujaf-315	157	2	research	research	NOUN
gujaf-315	157	3	reinforces	reinforce	VERB
gujaf-315	157	4	the	the	DET
gujaf-315	157	5	financial	financial	ADJ
gujaf-315	157	6	implications	implication	NOUN
gujaf-315	157	7	of	of	ADP
gujaf-315	157	8	signaling	signal	VERB
gujaf-315	157	9	through	through	ADP
gujaf-315	157	10	esg	esg	PROPN
gujaf-315	157	11	.	.	PUNCT
gujaf-315	158	1	kim	kim	PROPN
gujaf-315	158	2	,	,	PUNCT
gujaf-315	158	3	jang	jang	PROPN
gujaf-315	158	4	,	,	PUNCT
gujaf-315	158	5	and	and	CCONJ
gujaf-315	158	6	seok	seok	PROPN
gujaf-315	158	7	(	(	PUNCT
gujaf-315	158	8	2024	2024	NUM
gujaf-315	158	9	)	)	PUNCT
gujaf-315	158	10	demonstrate	demonstrate	VERB
gujaf-315	158	11	that	that	SCONJ
gujaf-315	158	12	esg	esg	PROPN
gujaf-315	158	13	investments	investment	NOUN
gujaf-315	158	14	significantly	significantly	ADV
gujaf-315	158	15	elevate	elevate	VERB
gujaf-315	158	16	firm	firm	ADJ
gujaf-315	158	17	value	value	NOUN
gujaf-315	158	18	by	by	ADP
gujaf-315	158	19	enhancing	enhance	VERB
gujaf-315	158	20	corporate	corporate	ADJ
gujaf-315	158	21	reputation	reputation	NOUN
gujaf-315	158	22	,	,	PUNCT
gujaf-315	158	23	a	a	DET
gujaf-315	158	24	pivotal	pivotal	ADJ
gujaf-315	158	25	mediator	mediator	NOUN
gujaf-315	158	26	in	in	ADP
gujaf-315	158	27	the	the	DET
gujaf-315	158	28	relationship	relationship	NOUN
gujaf-315	158	29	between	between	ADP
gujaf-315	158	30	esg	esg	NOUN
gujaf-315	158	31	efforts	effort	NOUN
gujaf-315	158	32	and	and	CCONJ
gujaf-315	158	33	increased	increase	VERB
gujaf-315	158	34	firm	firm	ADJ
gujaf-315	158	35	valuation	valuation	NOUN
gujaf-315	158	36	.	.	PUNCT
gujaf-315	159	1	esg	esg	NOUN
gujaf-315	159	2	reputation	reputation	NOUN
gujaf-315	159	3	signals	signal	VERB
gujaf-315	159	4	trustworthiness	trustworthiness	NOUN
gujaf-315	159	5	and	and	CCONJ
gujaf-315	159	6	responsibility	responsibility	NOUN
gujaf-315	159	7	to	to	ADP
gujaf-315	159	8	the	the	DET
gujaf-315	159	9	market	market	NOUN
gujaf-315	159	10	,	,	PUNCT
gujaf-315	159	11	bolstering	bolster	VERB
gujaf-315	159	12	investor	investor	NOUN
gujaf-315	159	13	confidence	confidence	NOUN
gujaf-315	159	14	and	and	CCONJ
gujaf-315	159	15	attracting	attract	VERB
gujaf-315	159	16	ethically	ethically	ADV
gujaf-315	159	17	motivated	motivated	ADJ
gujaf-315	159	18	capital	capital	NOUN
gujaf-315	159	19	inflows	inflow	NOUN
gujaf-315	159	20	.	.	PUNCT
gujaf-315	160	1	such	such	ADJ
gujaf-315	160	2	investor	investor	NOUN
gujaf-315	160	3	interest	interest	NOUN
gujaf-315	160	4	not	not	PART
gujaf-315	160	5	only	only	ADV
gujaf-315	160	6	stabilizes	stabilize	VERB
gujaf-315	160	7	stock	stock	NOUN
gujaf-315	160	8	performance	performance	NOUN
gujaf-315	160	9	but	but	CCONJ
gujaf-315	160	10	also	also	ADV
gujaf-315	160	11	yields	yield	VERB
gujaf-315	160	12	superior	superior	ADJ
gujaf-315	160	13	risk	risk	NOUN
gujaf-315	160	14	-	-	PUNCT
gujaf-315	160	15	adjusted	adjust	VERB
gujaf-315	160	16	returns	return	NOUN
gujaf-315	160	17	by	by	ADP
gujaf-315	160	18	mitigating	mitigate	VERB
gujaf-315	160	19	market	market	NOUN
gujaf-315	160	20	volatility	volatility	NOUN
gujaf-315	160	21	and	and	CCONJ
gujaf-315	160	22	supporting	support	VERB
gujaf-315	160	23	sustained	sustained	ADJ
gujaf-315	160	24	value	value	NOUN
gujaf-315	160	25	growth	growth	NOUN
gujaf-315	160	26	.	.	PUNCT
gujaf-315	161	1	similarly	similarly	ADV
gujaf-315	161	2	,	,	PUNCT
gujaf-315	161	3	maaloul	maaloul	NOUN
gujaf-315	161	4	,	,	PUNCT
gujaf-315	161	5	zéghal	zéghal	NOUN
gujaf-315	161	6	,	,	PUNCT
gujaf-315	161	7	and	and	CCONJ
gujaf-315	161	8	ben	ben	PROPN
gujaf-315	161	9	amar	amar	PROPN
gujaf-315	161	10	(	(	PUNCT
gujaf-315	161	11	2023	2023	NUM
gujaf-315	161	12	)	)	PUNCT
gujaf-315	161	13	find	find	VERB
gujaf-315	161	14	that	that	SCONJ
gujaf-315	161	15	a	a	DET
gujaf-315	161	16	reputable	reputable	ADJ
gujaf-315	161	17	esg	esg	NOUN
gujaf-315	161	18	image	image	NOUN
gujaf-315	161	19	reduces	reduce	VERB
gujaf-315	161	20	capital	capital	NOUN
gujaf-315	161	21	costs	cost	NOUN
gujaf-315	161	22	and	and	CCONJ
gujaf-315	161	23	strengthens	strengthen	VERB
gujaf-315	161	24	performance	performance	NOUN
gujaf-315	161	25	,	,	PUNCT
gujaf-315	161	26	indicating	indicate	VERB
gujaf-315	161	27	that	that	SCONJ
gujaf-315	161	28	investors	investor	NOUN
gujaf-315	161	29	view	view	VERB
gujaf-315	161	30	companies	company	NOUN
gujaf-315	161	31	with	with	ADP
gujaf-315	161	32	a	a	DET
gujaf-315	161	33	robust	robust	ADJ
gujaf-315	161	34	esg	esg	NOUN
gujaf-315	161	35	footprint	footprint	NOUN
gujaf-315	161	36	as	as	ADP
gujaf-315	161	37	lowerrisk	lowerrisk	ADJ
gujaf-315	161	38	,	,	PUNCT
gujaf-315	161	39	long	long	ADJ
gujaf-315	161	40	-	-	PUNCT
gujaf-315	161	41	term	term	NOUN
gujaf-315	161	42	investments	investment	NOUN
gujaf-315	161	43	.	.	PUNCT
gujaf-315	162	1	signaling	signal	VERB
gujaf-315	162	2	theory	theory	NOUN
gujaf-315	162	3	highlights	highlight	NOUN
gujaf-315	162	4	this	this	DET
gujaf-315	162	5	differentiation	differentiation	NOUN
gujaf-315	162	6	,	,	PUNCT
gujaf-315	162	7	as	as	SCONJ
gujaf-315	162	8	firms	firm	NOUN
gujaf-315	162	9	with	with	ADP
gujaf-315	162	10	a	a	DET
gujaf-315	162	11	strong	strong	ADJ
gujaf-315	162	12	esg	esg	NOUN
gujaf-315	162	13	commitment	commitment	NOUN
gujaf-315	162	14	attract	attract	VERB
gujaf-315	162	15	steady	steady	ADJ
gujaf-315	162	16	,	,	PUNCT
gujaf-315	162	17	ethically	ethically	ADV
gujaf-315	162	18	driven	drive	VERB
gujaf-315	162	19	capital	capital	NOUN
gujaf-315	162	20	that	that	PRON
gujaf-315	162	21	strengthens	strengthen	VERB
gujaf-315	162	22	their	their	PRON
gujaf-315	162	23	market	market	NOUN
gujaf-315	162	24	gusau	gusau	ADJ
gujaf-315	162	25	journal	journal	NOUN
gujaf-315	162	26	of	of	ADP
gujaf-315	162	27	accounting	accounting	NOUN
gujaf-315	162	28	and	and	CCONJ
gujaf-315	162	29	finance	finance	NOUN
gujaf-315	162	30	,	,	PUNCT
gujaf-315	162	31	vol	vol	NOUN
gujaf-315	162	32	.	.	PROPN
gujaf-315	162	33	5	5	NUM
gujaf-315	162	34	,	,	PUNCT
gujaf-315	162	35	issue	issue	NOUN
gujaf-315	162	36	2	2	NUM
gujaf-315	162	37	,	,	PUNCT
gujaf-315	162	38	october	october	PROPN
gujaf-315	162	39	,	,	PUNCT
gujaf-315	162	40	2024	2024	NUM
gujaf-315	162	41	147	147	NUM
gujaf-315	162	42	position	position	NOUN
gujaf-315	162	43	and	and	CCONJ
gujaf-315	162	44	long	long	ADJ
gujaf-315	162	45	-	-	PUNCT
gujaf-315	162	46	term	term	NOUN
gujaf-315	162	47	stability	stability	NOUN
gujaf-315	162	48	(	(	PUNCT
gujaf-315	162	49	gorshkov	gorshkov	NOUN
gujaf-315	162	50	,	,	PUNCT
gujaf-315	162	51	2024	2024	NUM
gujaf-315	162	52	;	;	PUNCT
gujaf-315	162	53	ramírez	ramírez	NOUN
gujaf-315	162	54	-	-	PUNCT
gujaf-315	162	55	orellana	orellana	PROPN
gujaf-315	162	56	et	et	PROPN
gujaf-315	162	57	al	al	PROPN
gujaf-315	162	58	.	.	PROPN
gujaf-315	162	59	,	,	PUNCT
gujaf-315	162	60	2023	2023	NUM
gujaf-315	162	61	;	;	PUNCT
gujaf-315	162	62	martto	martto	PROPN
gujaf-315	162	63	et	et	PROPN
gujaf-315	162	64	al	al	PROPN
gujaf-315	162	65	.	.	PROPN
gujaf-315	162	66	,	,	PUNCT
gujaf-315	162	67	2023	2023	NUM
gujaf-315	162	68	)	)	PUNCT
gujaf-315	162	69	.	.	PUNCT
gujaf-315	163	1	together	together	ADV
gujaf-315	163	2	,	,	PUNCT
gujaf-315	163	3	these	these	PRON
gujaf-315	163	4	illustrate	illustrate	VERB
gujaf-315	163	5	how	how	SCONJ
gujaf-315	163	6	the	the	DET
gujaf-315	163	7	strategic	strategic	ADJ
gujaf-315	163	8	adoption	adoption	NOUN
gujaf-315	163	9	of	of	ADP
gujaf-315	163	10	esg	esg	PROPN
gujaf-315	163	11	practices	practice	NOUN
gujaf-315	163	12	,	,	PUNCT
gujaf-315	163	13	beyond	beyond	ADP
gujaf-315	163	14	compliance	compliance	NOUN
gujaf-315	163	15	,	,	PUNCT
gujaf-315	163	16	becomes	become	VERB
gujaf-315	163	17	a	a	DET
gujaf-315	163	18	vital	vital	ADJ
gujaf-315	163	19	signaling	signal	VERB
gujaf-315	163	20	mechanism	mechanism	NOUN
gujaf-315	163	21	that	that	PRON
gujaf-315	163	22	enhances	enhance	VERB
gujaf-315	163	23	firm	firm	ADJ
gujaf-315	163	24	valuation	valuation	NOUN
gujaf-315	163	25	,	,	PUNCT
gujaf-315	163	26	reshapes	reshape	VERB
gujaf-315	163	27	industry	industry	NOUN
gujaf-315	163	28	standards	standard	NOUN
gujaf-315	163	29	,	,	PUNCT
gujaf-315	163	30	and	and	CCONJ
gujaf-315	163	31	cultivates	cultivate	VERB
gujaf-315	163	32	a	a	DET
gujaf-315	163	33	conscientious	conscientious	ADJ
gujaf-315	163	34	economic	economic	ADJ
gujaf-315	163	35	model	model	NOUN
gujaf-315	163	36	(	(	PUNCT
gujaf-315	163	37	maiti	maiti	NOUN
gujaf-315	163	38	,	,	PUNCT
gujaf-315	163	39	2021	2021	NUM
gujaf-315	163	40	;	;	PUNCT
gujaf-315	163	41	songwe	songwe	PROPN
gujaf-315	163	42	&	&	CCONJ
gujaf-315	163	43	coulibaly	coulibaly	PROPN
gujaf-315	163	44	,	,	PUNCT
gujaf-315	163	45	2019	2019	NUM
gujaf-315	163	46	;	;	PUNCT
gujaf-315	163	47	dsouza	dsouza	PROPN
gujaf-315	163	48	&	&	CCONJ
gujaf-315	163	49	krishnamoorthy	krishnamoorthy	PROPN
gujaf-315	163	50	,	,	PUNCT
gujaf-315	163	51	2024	2024	NUM
gujaf-315	163	52	;	;	PUNCT
gujaf-315	163	53	kumar	kumar	PROPN
gujaf-315	163	54	et	et	PROPN
gujaf-315	163	55	al	al	PROPN
gujaf-315	163	56	.	.	PROPN
gujaf-315	163	57	,	,	PUNCT
gujaf-315	163	58	2016	2016	NUM
gujaf-315	163	59	)	)	PUNCT
gujaf-315	163	60	.	.	PUNCT
gujaf-315	164	1	3.0	3.0	NUM
gujaf-315	164	2	methodology	methodology	NOUN
gujaf-315	164	3	this	this	DET
gujaf-315	164	4	study	study	NOUN
gujaf-315	164	5	employs	employ	VERB
gujaf-315	164	6	a	a	DET
gujaf-315	164	7	correlational	correlational	ADJ
gujaf-315	164	8	research	research	NOUN
gujaf-315	164	9	design	design	NOUN
gujaf-315	164	10	to	to	PART
gujaf-315	164	11	examine	examine	VERB
gujaf-315	164	12	relationships	relationship	NOUN
gujaf-315	164	13	among	among	ADP
gujaf-315	164	14	key	key	ADJ
gujaf-315	164	15	variables	variable	NOUN
gujaf-315	164	16	influencing	influence	VERB
gujaf-315	164	17	the	the	DET
gujaf-315	164	18	risk	risk	NOUN
gujaf-315	164	19	-	-	PUNCT
gujaf-315	164	20	adjusted	adjust	VERB
gujaf-315	164	21	returns	return	NOUN
gujaf-315	164	22	of	of	ADP
gujaf-315	164	23	nigerian	nigerian	ADJ
gujaf-315	164	24	oil	oil	NOUN
gujaf-315	164	25	and	and	CCONJ
gujaf-315	164	26	gas	gas	NOUN
gujaf-315	164	27	firms	firm	NOUN
gujaf-315	164	28	listed	list	VERB
gujaf-315	164	29	on	on	ADP
gujaf-315	164	30	the	the	DET
gujaf-315	164	31	nigerian	nigerian	ADJ
gujaf-315	164	32	exchange	exchange	NOUN
gujaf-315	164	33	group	group	NOUN
gujaf-315	164	34	(	(	PUNCT
gujaf-315	164	35	ngx	ngx	PROPN
gujaf-315	164	36	)	)	PUNCT
gujaf-315	164	37	from	from	ADP
gujaf-315	164	38	period	period	NOUN
gujaf-315	164	39	of	of	ADP
gujaf-315	164	40	2012	2012	NUM
gujaf-315	164	41	to	to	ADP
gujaf-315	164	42	2022	2022	NUM
gujaf-315	164	43	.	.	PUNCT
gujaf-315	165	1	out	out	ADP
gujaf-315	165	2	of	of	ADP
gujaf-315	165	3	an	an	DET
gujaf-315	165	4	initial	initial	ADJ
gujaf-315	165	5	population	population	NOUN
gujaf-315	165	6	of	of	ADP
gujaf-315	165	7	10	10	NUM
gujaf-315	165	8	firms	firm	NOUN
gujaf-315	165	9	,	,	PUNCT
gujaf-315	165	10	8	8	NUM
gujaf-315	165	11	companies	company	NOUN
gujaf-315	165	12	were	be	AUX
gujaf-315	165	13	selected	select	VERB
gujaf-315	165	14	based	base	VERB
gujaf-315	165	15	on	on	ADP
gujaf-315	165	16	inclusion	inclusion	NOUN
gujaf-315	165	17	criteria	criterion	NOUN
gujaf-315	165	18	that	that	PRON
gujaf-315	165	19	ensured	ensure	VERB
gujaf-315	165	20	data	datum	NOUN
gujaf-315	165	21	integrity	integrity	NOUN
gujaf-315	165	22	and	and	CCONJ
gujaf-315	165	23	relevance	relevance	NOUN
gujaf-315	165	24	.	.	PUNCT
gujaf-315	166	1	the	the	DET
gujaf-315	166	2	criteria	criterion	NOUN
gujaf-315	166	3	required	require	VERB
gujaf-315	166	4	that	that	SCONJ
gujaf-315	166	5	each	each	DET
gujaf-315	166	6	firm	firm	NOUN
gujaf-315	166	7	be	be	AUX
gujaf-315	166	8	listed	list	VERB
gujaf-315	166	9	on	on	ADP
gujaf-315	166	10	the	the	DET
gujaf-315	166	11	ngx	ngx	NOUN
gujaf-315	166	12	for	for	ADP
gujaf-315	166	13	at	at	ADV
gujaf-315	166	14	least	least	ADV
gujaf-315	166	15	one	one	NUM
gujaf-315	166	16	year	year	NOUN
gujaf-315	166	17	before	before	ADP
gujaf-315	166	18	2012	2012	NUM
gujaf-315	166	19	,	,	PUNCT
gujaf-315	166	20	remain	remain	VERB
gujaf-315	166	21	listed	list	VERB
gujaf-315	166	22	through	through	ADP
gujaf-315	166	23	the	the	DET
gujaf-315	166	24	study	study	NOUN
gujaf-315	166	25	period	period	NOUN
gujaf-315	166	26	,	,	PUNCT
gujaf-315	166	27	report	report	VERB
gujaf-315	166	28	financial	financial	ADJ
gujaf-315	166	29	statements	statement	NOUN
gujaf-315	166	30	in	in	ADP
gujaf-315	166	31	naira	naira	NUM
gujaf-315	166	32	,	,	PUNCT
gujaf-315	166	33	and	and	CCONJ
gujaf-315	166	34	not	not	PART
gujaf-315	166	35	experience	experience	VERB
gujaf-315	166	36	significant	significant	ADJ
gujaf-315	166	37	financial	financial	ADJ
gujaf-315	166	38	distress	distress	NOUN
gujaf-315	166	39	.	.	PUNCT
gujaf-315	167	1	secondary	secondary	ADJ
gujaf-315	167	2	data	datum	NOUN
gujaf-315	167	3	were	be	AUX
gujaf-315	167	4	collected	collect	VERB
gujaf-315	167	5	from	from	ADP
gujaf-315	167	6	annual	annual	ADJ
gujaf-315	167	7	reports	report	NOUN
gujaf-315	167	8	covering	cover	VERB
gujaf-315	167	9	the	the	DET
gujaf-315	167	10	2012–2022	2012–2022	NUM
gujaf-315	167	11	period	period	NOUN
gujaf-315	167	12	,	,	PUNCT
gujaf-315	167	13	focusing	focus	VERB
gujaf-315	167	14	on	on	ADP
gujaf-315	167	15	environmental	environmental	ADJ
gujaf-315	167	16	,	,	PUNCT
gujaf-315	167	17	social	social	ADJ
gujaf-315	167	18	,	,	PUNCT
gujaf-315	167	19	and	and	CCONJ
gujaf-315	167	20	governance	governance	NOUN
gujaf-315	167	21	(	(	PUNCT
gujaf-315	167	22	esg	esg	PROPN
gujaf-315	167	23	)	)	PUNCT
gujaf-315	167	24	scores	score	NOUN
gujaf-315	167	25	(	(	PUNCT
gujaf-315	167	26	kumar	kumar	PROPN
gujaf-315	167	27	et	et	PROPN
gujaf-315	167	28	al	al	PROPN
gujaf-315	167	29	,	,	PUNCT
gujaf-315	167	30	2016	2016	NUM
gujaf-315	167	31	)	)	PUNCT
gujaf-315	167	32	,	,	PUNCT
gujaf-315	167	33	as	as	ADP
gujaf-315	167	34	independent	independent	ADJ
gujaf-315	167	35	variables	variable	NOUN
gujaf-315	167	36	,	,	PUNCT
gujaf-315	167	37	and	and	CCONJ
gujaf-315	167	38	control	control	NOUN
gujaf-315	167	39	variables	variable	NOUN
gujaf-315	167	40	including	include	VERB
gujaf-315	167	41	firm	firm	ADJ
gujaf-315	167	42	size	size	NOUN
gujaf-315	167	43	.	.	PUNCT
gujaf-315	168	1	the	the	DET
gujaf-315	168	2	dependent	dependent	ADJ
gujaf-315	168	3	variable	variable	NOUN
gujaf-315	168	4	,	,	PUNCT
gujaf-315	168	5	risk	risk	NOUN
gujaf-315	168	6	portfolio	portfolio	NOUN
gujaf-315	168	7	,	,	PUNCT
gujaf-315	168	8	is	be	AUX
gujaf-315	168	9	measured	measure	VERB
gujaf-315	168	10	as	as	ADP
gujaf-315	168	11	risk	risk	NOUN
gujaf-315	168	12	-	-	PUNCT
gujaf-315	168	13	adjusted	adjust	VERB
gujaf-315	168	14	returns	return	NOUN
gujaf-315	168	15	(	(	PUNCT
gujaf-315	168	16	kumar	kumar	PROPN
gujaf-315	168	17	et	et	PROPN
gujaf-315	168	18	al	al	PROPN
gujaf-315	168	19	,	,	PUNCT
gujaf-315	168	20	2016	2016	NUM
gujaf-315	168	21	)	)	PUNCT
gujaf-315	168	22	to	to	PART
gujaf-315	168	23	evaluate	evaluate	VERB
gujaf-315	168	24	performance	performance	NOUN
gujaf-315	168	25	in	in	ADP
gujaf-315	168	26	relation	relation	NOUN
gujaf-315	168	27	to	to	PART
gujaf-315	168	28	risk	risk	VERB
gujaf-315	168	29	.	.	PUNCT
gujaf-315	169	1	diagnostic	diagnostic	ADJ
gujaf-315	169	2	tests	test	NOUN
gujaf-315	169	3	covering	cover	VERB
gujaf-315	169	4	multicollinearity	multicollinearity	NOUN
gujaf-315	169	5	(	(	PUNCT
gujaf-315	169	6	variance	variance	NOUN
gujaf-315	169	7	inflation	inflation	NOUN
gujaf-315	169	8	factor	factor	NOUN
gujaf-315	169	9	)	)	PUNCT
gujaf-315	169	10	,	,	PUNCT
gujaf-315	169	11	autocorrelation	autocorrelation	NOUN
gujaf-315	169	12	(	(	PUNCT
gujaf-315	169	13	durbin	durbin	ADJ
gujaf-315	169	14	-	-	PUNCT
gujaf-315	169	15	watson	watson	NOUN
gujaf-315	169	16	test	test	NOUN
gujaf-315	169	17	)	)	PUNCT
gujaf-315	169	18	,	,	PUNCT
gujaf-315	169	19	heteroskedasticity	heteroskedasticity	NOUN
gujaf-315	169	20	(	(	PUNCT
gujaf-315	169	21	breusch	breusch	ADJ
gujaf-315	169	22	-	-	PUNCT
gujaf-315	169	23	pagan	pagan	ADJ
gujaf-315	169	24	test	test	NOUN
gujaf-315	169	25	)	)	PUNCT
gujaf-315	169	26	,	,	PUNCT
gujaf-315	169	27	and	and	CCONJ
gujaf-315	169	28	normality	normality	NOUN
gujaf-315	169	29	(	(	PUNCT
gujaf-315	169	30	jarque	jarque	NOUN
gujaf-315	169	31	-	-	PUNCT
gujaf-315	169	32	bera	bera	NOUN
gujaf-315	169	33	test	test	NOUN
gujaf-315	169	34	)	)	PUNCT
gujaf-315	169	35	ensure	ensure	VERB
gujaf-315	169	36	compliance	compliance	NOUN
gujaf-315	169	37	with	with	ADP
gujaf-315	169	38	best	good	ADJ
gujaf-315	169	39	linear	linear	ADJ
gujaf-315	169	40	unbiased	unbiased	ADJ
gujaf-315	169	41	estimator	estimator	NOUN
gujaf-315	169	42	(	(	PUNCT
gujaf-315	169	43	blue	blue	ADJ
gujaf-315	169	44	)	)	PUNCT
gujaf-315	169	45	assumptions	assumption	NOUN
gujaf-315	169	46	.	.	PUNCT
gujaf-315	170	1	stata	stata	PROPN
gujaf-315	170	2	is	be	AUX
gujaf-315	170	3	used	use	VERB
gujaf-315	170	4	for	for	ADP
gujaf-315	170	5	data	datum	NOUN
gujaf-315	170	6	analysis	analysis	NOUN
gujaf-315	170	7	,	,	PUNCT
gujaf-315	170	8	with	with	ADP
gujaf-315	170	9	2sls	2sls	NOUN
gujaf-315	170	10	providing	provide	VERB
gujaf-315	170	11	an	an	DET
gujaf-315	170	12	added	add	VERB
gujaf-315	170	13	layer	layer	NOUN
gujaf-315	170	14	of	of	ADP
gujaf-315	170	15	rigor	rigor	NOUN
gujaf-315	170	16	to	to	PART
gujaf-315	170	17	address	address	VERB
gujaf-315	170	18	any	any	DET
gujaf-315	170	19	endogenous	endogenous	ADJ
gujaf-315	170	20	variable	variable	ADJ
gujaf-315	170	21	relationships	relationship	NOUN
gujaf-315	170	22	and	and	CCONJ
gujaf-315	170	23	strengthen	strengthen	VERB
gujaf-315	170	24	result	result	NOUN
gujaf-315	170	25	validity	validity	NOUN
gujaf-315	170	26	.	.	PUNCT
gujaf-315	171	1	the	the	DET
gujaf-315	171	2	study	study	NOUN
gujaf-315	171	3	utilizes	utilize	VERB
gujaf-315	171	4	panel	panel	NOUN
gujaf-315	171	5	data	datum	NOUN
gujaf-315	171	6	regression	regression	NOUN
gujaf-315	171	7	to	to	PART
gujaf-315	171	8	assess	assess	VERB
gujaf-315	171	9	relationships	relationship	NOUN
gujaf-315	171	10	between	between	ADP
gujaf-315	171	11	risk	risk	NOUN
gujaf-315	171	12	-	-	PUNCT
gujaf-315	171	13	adjusted	adjust	VERB
gujaf-315	171	14	returns	return	NOUN
gujaf-315	171	15	and	and	CCONJ
gujaf-315	171	16	independent	independent	ADJ
gujaf-315	171	17	variables	variable	NOUN
gujaf-315	171	18	,	,	PUNCT
gujaf-315	171	19	employing	employ	VERB
gujaf-315	171	20	ordinary	ordinary	ADJ
gujaf-315	171	21	least	least	ADJ
gujaf-315	171	22	squares	square	NOUN
gujaf-315	171	23	(	(	PUNCT
gujaf-315	171	24	ols	ol	NOUN
gujaf-315	171	25	)	)	PUNCT
gujaf-315	171	26	and	and	CCONJ
gujaf-315	171	27	two	two	NUM
gujaf-315	171	28	-	-	PUNCT
gujaf-315	171	29	stage	stage	NOUN
gujaf-315	171	30	least	least	ADJ
gujaf-315	171	31	squares	square	NOUN
gujaf-315	171	32	(	(	PUNCT
gujaf-315	171	33	2sls	2sls	NOUN
gujaf-315	171	34	)	)	PUNCT
gujaf-315	171	35	regression	regression	NOUN
gujaf-315	171	36	techniques	technique	NOUN
gujaf-315	171	37	to	to	PART
gujaf-315	171	38	address	address	VERB
gujaf-315	171	39	robustness	robustness	NOUN
gujaf-315	171	40	and	and	CCONJ
gujaf-315	171	41	potential	potential	ADJ
gujaf-315	171	42	endogeneity	endogeneity	NOUN
gujaf-315	171	43	.	.	PUNCT
gujaf-315	172	1	model	model	NOUN
gujaf-315	172	2	specification	specification	NOUN
gujaf-315	172	3	the	the	DET
gujaf-315	172	4	econometric	econometric	ADJ
gujaf-315	172	5	model	model	NOUN
gujaf-315	172	6	for	for	ADP
gujaf-315	172	7	panel	panel	NOUN
gujaf-315	172	8	data	datum	NOUN
gujaf-315	172	9	is	be	AUX
gujaf-315	172	10	defined	define	VERB
gujaf-315	172	11	as	as	ADP
gujaf-315	172	12	:	:	PUNCT
gujaf-315	172	13	yit	yit	NOUN
gujaf-315	172	14	=	=	NOUN
gujaf-315	172	15	α+βxit+μity	α+βxit+μity	NOUN
gujaf-315	172	16	where	where	SCONJ
gujaf-315	172	17	:	:	PUNCT
gujaf-315	172	18	•	•	NUM
gujaf-315	172	19	yit	yit	NOUN
gujaf-315	172	20	represents	represent	VERB
gujaf-315	172	21	the	the	DET
gujaf-315	172	22	risk	risk	NOUN
gujaf-315	172	23	-	-	PUNCT
gujaf-315	172	24	adjusted	adjust	VERB
gujaf-315	172	25	return	return	NOUN
gujaf-315	172	26	for	for	ADP
gujaf-315	172	27	firm	firm	ADJ
gujaf-315	172	28	i	i	PRON
gujaf-315	172	29	at	at	ADP
gujaf-315	172	30	time	time	NOUN
gujaf-315	172	31	ttt	ttt	PROPN
gujaf-315	172	32	.	.	PROPN
gujaf-315	173	1	•	•	NUM
gujaf-315	173	2	xit	xit	PROPN
gujaf-315	173	3	represents	represent	VERB
gujaf-315	173	4	the	the	DET
gujaf-315	173	5	set	set	NOUN
gujaf-315	173	6	of	of	ADP
gujaf-315	173	7	independent	independent	ADJ
gujaf-315	173	8	and	and	CCONJ
gujaf-315	173	9	control	control	NOUN
gujaf-315	173	10	variables	variable	NOUN
gujaf-315	173	11	,	,	PUNCT
gujaf-315	173	12	•	•	ADP
gujaf-315	173	13	β	β	NOUN
gujaf-315	173	14	represents	represent	VERB
gujaf-315	173	15	the	the	DET
gujaf-315	173	16	coefficients	coefficient	NOUN
gujaf-315	173	17	of	of	ADP
gujaf-315	173	18	each	each	DET
gujaf-315	173	19	independent	independent	ADJ
gujaf-315	173	20	variable	variable	NOUN
gujaf-315	173	21	.	.	PUNCT
gujaf-315	174	1	•	•	NUM
gujaf-315	174	2	μit	μit	NOUN
gujaf-315	174	3	is	be	AUX
gujaf-315	174	4	the	the	DET
gujaf-315	174	5	error	error	NOUN
gujaf-315	174	6	term	term	NOUN
gujaf-315	174	7	.	.	PUNCT
gujaf-315	175	1	rp	rp	NOUN
gujaf-315	175	2	=	=	SYM
gujaf-315	175	3	β0+β1env+β2soc+β3gov+β4fsz	β0+β1env+β2soc+β3gov+β4fsz	VERB
gujaf-315	175	4	+	+	ADP
gujaf-315	175	5	ϵ	ϵ	X
gujaf-315	175	6	o	o	X
gujaf-315	175	7	rp=	rp=	ADJ
gujaf-315	175	8	risk	risk	NOUN
gujaf-315	175	9	portfolio	portfolio	NOUN
gujaf-315	175	10	o	o	NOUN
gujaf-315	175	11	env=	env=	NUM
gujaf-315	175	12	environmental	environmental	ADJ
gujaf-315	175	13	o	o	NOUN
gujaf-315	175	14	soc=	soc=	INTJ
gujaf-315	175	15	social	social	ADJ
gujaf-315	175	16	o	o	X
gujaf-315	175	17	gov=	gov=	PROPN
gujaf-315	175	18	governance	governance	NOUN
gujaf-315	176	1	o	o	PROPN
gujaf-315	177	1	fsz=	fsz=	ADJ
gujaf-315	177	2	firm	firm	ADJ
gujaf-315	177	3	size	size	NOUN
gujaf-315	177	4	two	two	NUM
gujaf-315	177	5	-	-	PUNCT
gujaf-315	177	6	stage	stage	NOUN
gujaf-315	177	7	least	least	ADJ
gujaf-315	177	8	squares	square	NOUN
gujaf-315	177	9	(	(	PUNCT
gujaf-315	177	10	2sls	2sls	NOUN
gujaf-315	177	11	)	)	PUNCT
gujaf-315	177	12	model	model	NOUN
gujaf-315	177	13	to	to	PART
gujaf-315	177	14	address	address	VERB
gujaf-315	177	15	potential	potential	ADJ
gujaf-315	177	16	endogeneity	endogeneity	NOUN
gujaf-315	177	17	(	(	PUNCT
gujaf-315	177	18	e.g.	e.g.	ADV
gujaf-315	177	19	,	,	PUNCT
gujaf-315	177	20	firms	firm	NOUN
gujaf-315	177	21	with	with	ADP
gujaf-315	177	22	high	high	ADJ
gujaf-315	177	23	risk	risk	NOUN
gujaf-315	177	24	may	may	AUX
gujaf-315	177	25	selectively	selectively	ADV
gujaf-315	177	26	disclose	disclose	VERB
gujaf-315	177	27	more	more	ADJ
gujaf-315	177	28	esg	esg	NOUN
gujaf-315	177	29	information	information	NOUN
gujaf-315	177	30	)	)	PUNCT
gujaf-315	177	31	,	,	PUNCT
gujaf-315	177	32	the	the	DET
gujaf-315	177	33	2sls	2sls	NUM
gujaf-315	177	34	approach	approach	NOUN
gujaf-315	177	35	uses	use	VERB
gujaf-315	177	36	instrumental	instrumental	ADJ
gujaf-315	177	37	variables	variable	NOUN
gujaf-315	177	38	(	(	PUNCT
gujaf-315	177	39	iv	iv	X
gujaf-315	177	40	)	)	PUNCT
gujaf-315	177	41	.	.	PUNCT
gujaf-315	178	1	replace	replace	VERB
gujaf-315	178	2	esg	esg	PROPN
gujaf-315	178	3	scores	score	NOUN
gujaf-315	178	4	with	with	ADP
gujaf-315	178	5	predicted	predict	VERB
gujaf-315	178	6	values	value	NOUN
gujaf-315	178	7	from	from	ADP
gujaf-315	178	8	the	the	DET
gujaf-315	178	9	first	first	ADJ
gujaf-315	178	10	stage	stage	NOUN
gujaf-315	178	11	to	to	PART
gujaf-315	178	12	estimate	estimate	VERB
gujaf-315	178	13	the	the	DET
gujaf-315	178	14	impact	impact	NOUN
gujaf-315	178	15	on	on	ADP
gujaf-315	178	16	risk	risk	NOUN
gujaf-315	178	17	:	:	PUNCT
gujaf-315	178	18	gusau	gusau	ADJ
gujaf-315	178	19	journal	journal	NOUN
gujaf-315	178	20	of	of	ADP
gujaf-315	178	21	accounting	accounting	NOUN
gujaf-315	178	22	and	and	CCONJ
gujaf-315	178	23	finance	finance	NOUN
gujaf-315	178	24	,	,	PUNCT
gujaf-315	178	25	vol	vol	NOUN
gujaf-315	178	26	.	.	PROPN
gujaf-315	178	27	5	5	NUM
gujaf-315	178	28	,	,	PUNCT
gujaf-315	178	29	issue	issue	NOUN
gujaf-315	178	30	2	2	NUM
gujaf-315	178	31	,	,	PUNCT
gujaf-315	178	32	october	october	PROPN
gujaf-315	178	33	,	,	PUNCT
gujaf-315	178	34	2024	2024	NUM
gujaf-315	178	35	148	148	NUM
gujaf-315	178	36	risk	risk	NOUN
gujaf-315	178	37	portfolio	portfolio	NOUN
gujaf-315	178	38	=	=	SYM
gujaf-315	178	39	γ0+γ1esg^environmental+γ2esg^social+γ3esg^governance+γ4firm	γ0+γ1esg^environmental+γ2esg^social+γ3esg^governance+γ4firm	NOUN
gujaf-315	178	40	size	size	NOUN
gujaf-315	179	1	+	+	NOUN
gujaf-315	179	2	ν	ν	X
gujaf-315	179	3	•	•	ADJ
gujaf-315	179	4	instrumental	instrumental	ADJ
gujaf-315	179	5	variable	variable	NOUN
gujaf-315	179	6	(	(	PUNCT
gujaf-315	179	7	iv	iv	NUM
gujaf-315	179	8	):	):	PUNCT
gujaf-315	179	9	industry	industry	NOUN
gujaf-315	179	10	norm	norm	NOUN
gujaf-315	179	11	is	be	AUX
gujaf-315	179	12	possible	possible	ADJ
gujaf-315	179	13	ivs	ivs	PROPN
gujaf-315	179	14	to	to	PART
gujaf-315	179	15	predict	predict	VERB
gujaf-315	179	16	esg	esg	PROPN
gujaf-315	179	17	scores	score	NOUN
gujaf-315	179	18	in	in	ADP
gujaf-315	179	19	the	the	DET
gujaf-315	179	20	first	first	ADJ
gujaf-315	179	21	stage	stage	NOUN
gujaf-315	179	22	.	.	PUNCT
gujaf-315	180	1	4.0	4.0	NUM
gujaf-315	180	2	result	result	NOUN
gujaf-315	180	3	and	and	CCONJ
gujaf-315	180	4	discussion	discussion	NOUN
gujaf-315	180	5	the	the	DET
gujaf-315	180	6	following	follow	VERB
gujaf-315	180	7	section	section	NOUN
gujaf-315	180	8	presents	present	VERB
gujaf-315	180	9	the	the	DET
gujaf-315	180	10	outcomes	outcome	NOUN
gujaf-315	180	11	of	of	ADP
gujaf-315	180	12	the	the	DET
gujaf-315	180	13	data	datum	NOUN
gujaf-315	180	14	analysis	analysis	NOUN
gujaf-315	180	15	,	,	PUNCT
gujaf-315	180	16	which	which	PRON
gujaf-315	180	17	includes	include	VERB
gujaf-315	180	18	various	various	ADJ
gujaf-315	180	19	tests	test	NOUN
gujaf-315	180	20	and	and	CCONJ
gujaf-315	180	21	analyses	analysis	NOUN
gujaf-315	180	22	such	such	ADJ
gujaf-315	180	23	as	as	ADP
gujaf-315	180	24	regression	regression	NOUN
gujaf-315	180	25	analysis	analysis	NOUN
gujaf-315	180	26	,	,	PUNCT
gujaf-315	180	27	hausman	hausman	ADJ
gujaf-315	180	28	specification	specification	NOUN
gujaf-315	180	29	testing	testing	NOUN
gujaf-315	180	30	,	,	PUNCT
gujaf-315	180	31	multicollinearity	multicollinearity	NOUN
gujaf-315	180	32	testing	testing	NOUN
gujaf-315	180	33	,	,	PUNCT
gujaf-315	180	34	normality	normality	NOUN
gujaf-315	180	35	testing	testing	NOUN
gujaf-315	180	36	,	,	PUNCT
gujaf-315	180	37	heteroscedasticity	heteroscedasticity	NOUN
gujaf-315	180	38	testing	testing	NOUN
gujaf-315	180	39	,	,	PUNCT
gujaf-315	180	40	and	and	CCONJ
gujaf-315	180	41	descriptive	descriptive	ADJ
gujaf-315	180	42	analyses	analysis	NOUN
gujaf-315	180	43	.	.	PUNCT
gujaf-315	181	1	additionally	additionally	ADV
gujaf-315	181	2	,	,	PUNCT
gujaf-315	181	3	this	this	DET
gujaf-315	181	4	section	section	NOUN
gujaf-315	181	5	includes	include	VERB
gujaf-315	181	6	a	a	DET
gujaf-315	181	7	review	review	NOUN
gujaf-315	181	8	of	of	ADP
gujaf-315	181	9	the	the	DET
gujaf-315	181	10	results	result	NOUN
gujaf-315	181	11	and	and	CCONJ
gujaf-315	181	12	a	a	DET
gujaf-315	181	13	hypothesis	hypothesis	NOUN
gujaf-315	181	14	test	test	NOUN
gujaf-315	181	15	.	.	PUNCT
gujaf-315	182	1	the	the	DET
gujaf-315	182	2	findings	finding	NOUN
gujaf-315	182	3	from	from	ADP
gujaf-315	182	4	the	the	DET
gujaf-315	182	5	descriptive	descriptive	ADJ
gujaf-315	182	6	statistics	statistic	NOUN
gujaf-315	182	7	are	be	AUX
gujaf-315	182	8	presented	present	VERB
gujaf-315	182	9	in	in	ADP
gujaf-315	182	10	table	table	NOUN
gujaf-315	182	11	1	1	NUM
gujaf-315	182	12	.	.	PUNCT
gujaf-315	182	13	table	table	NOUN
gujaf-315	182	14	1	1	NUM
gujaf-315	182	15	:	:	PUNCT
gujaf-315	182	16	descriptive	descriptive	ADJ
gujaf-315	182	17	statistics	statistic	NOUN
gujaf-315	182	18	mean	mean	VERB
gujaf-315	182	19	std	std	X
gujaf-315	182	20	.	.	PROPN
gujaf-315	183	1	dev	dev	PROPN
gujaf-315	183	2	.	.	PUNCT
gujaf-315	184	1	min	min	PROPN
gujaf-315	184	2	max	max	PROPN
gujaf-315	184	3	skewness	skewness	PROPN
gujaf-315	184	4	kurtosis	kurtosis	VERB
gujaf-315	184	5	rp	rp	NOUN
gujaf-315	184	6	.284	.284	NUM
gujaf-315	184	7	.591	.591	NUM
gujaf-315	184	8	0.026	0.026	NUM
gujaf-315	184	9	.209	.209	NUM
gujaf-315	184	10	.602	.602	NUM
gujaf-315	184	11	2.342	2.342	NUM
gujaf-315	184	12	env	env	NOUN
gujaf-315	184	13	.169	.169	NUM
gujaf-315	184	14	.024	.024	NUM
gujaf-315	184	15	0	0	NUM
gujaf-315	185	1	.6	.6	NUM
gujaf-315	185	2	-.025	-.025	VERB
gujaf-315	185	3	5.206	5.206	NUM
gujaf-315	185	4	soc	soc	NOUN
gujaf-315	185	5	.469	.469	NUM
gujaf-315	185	6	.178	.178	NUM
gujaf-315	186	1	.2	.2	NUM
gujaf-315	186	2	.8	.8	NUM
gujaf-315	187	1	-.869	-.869	PROPN
gujaf-315	187	2	3.176	3.176	NUM
gujaf-315	187	3	gov	gov	NOUN
gujaf-315	187	4	.209	.209	NUM
gujaf-315	187	5	.154	.154	NUM
gujaf-315	187	6	0	0	NUM
gujaf-315	188	1	.2	.2	NUM
gujaf-315	188	2	-1.033	-1.033	PUNCT
gujaf-315	188	3	3.343	3.343	NUM
gujaf-315	188	4	fsz	fsz	NOUN
gujaf-315	188	5	.521	.521	NUM
gujaf-315	188	6	.541	.541	NUM
gujaf-315	188	7	7.00	7.00	NUM
gujaf-315	188	8	21.0	21.0	NUM
gujaf-315	188	9	-.533	-.533	NUM
gujaf-315	188	10	2.166	2.166	NUM
gujaf-315	188	11	source	source	NOUN
gujaf-315	188	12	:	:	PUNCT
gujaf-315	188	13	author	author	NOUN
gujaf-315	188	14	’s	’s	PART
gujaf-315	188	15	computations	computation	NOUN
gujaf-315	188	16	generated	generate	VERB
gujaf-315	188	17	with	with	ADP
gujaf-315	188	18	stata	stata	NOUN
gujaf-315	188	19	software	software	NOUN
gujaf-315	188	20	the	the	DET
gujaf-315	188	21	summary	summary	NOUN
gujaf-315	188	22	statistics	statistic	NOUN
gujaf-315	188	23	for	for	ADP
gujaf-315	188	24	the	the	DET
gujaf-315	188	25	variables	variable	NOUN
gujaf-315	188	26	under	under	ADP
gujaf-315	188	27	study	study	NOUN
gujaf-315	188	28	include	include	VERB
gujaf-315	188	29	the	the	DET
gujaf-315	188	30	mean	mean	ADJ
gujaf-315	188	31	,	,	PUNCT
gujaf-315	188	32	standard	standard	ADJ
gujaf-315	188	33	deviation	deviation	NOUN
gujaf-315	188	34	,	,	PUNCT
gujaf-315	188	35	minimum	minimum	ADJ
gujaf-315	188	36	,	,	PUNCT
gujaf-315	188	37	maximum	maximum	ADJ
gujaf-315	188	38	,	,	PUNCT
gujaf-315	188	39	skewness	skewness	NOUN
gujaf-315	188	40	,	,	PUNCT
gujaf-315	188	41	and	and	CCONJ
gujaf-315	188	42	kurtosis	kurtosis	VERB
gujaf-315	188	43	values	value	NOUN
gujaf-315	188	44	for	for	ADP
gujaf-315	188	45	each	each	DET
gujaf-315	188	46	variable	variable	NOUN
gujaf-315	188	47	.	.	PUNCT
gujaf-315	189	1	the	the	DET
gujaf-315	189	2	variables	variables	PROPN
gujaf-315	189	3	risk	risk	NOUN
gujaf-315	189	4	portfolio	portfolio	NOUN
gujaf-315	189	5	(	(	PUNCT
gujaf-315	189	6	rp	rp	NOUN
gujaf-315	189	7	)	)	PUNCT
gujaf-315	189	8	,	,	PUNCT
gujaf-315	189	9	environmental	environmental	ADJ
gujaf-315	189	10	(	(	PUNCT
gujaf-315	189	11	env	env	NOUN
gujaf-315	189	12	)	)	PUNCT
gujaf-315	189	13	,	,	PUNCT
gujaf-315	189	14	social	social	ADJ
gujaf-315	189	15	(	(	PUNCT
gujaf-315	189	16	soc	soc	NOUN
gujaf-315	189	17	)	)	PUNCT
gujaf-315	189	18	,	,	PUNCT
gujaf-315	189	19	governance	governance	NOUN
gujaf-315	189	20	(	(	PUNCT
gujaf-315	189	21	gov	gov	NOUN
gujaf-315	189	22	)	)	PUNCT
gujaf-315	189	23	,	,	PUNCT
gujaf-315	189	24	and	and	CCONJ
gujaf-315	189	25	firm	firm	ADJ
gujaf-315	189	26	size	size	NOUN
gujaf-315	189	27	(	(	PUNCT
gujaf-315	189	28	fsz	fsz	NOUN
gujaf-315	189	29	)	)	PUNCT
gujaf-315	189	30	reflect	reflect	VERB
gujaf-315	189	31	important	important	ADJ
gujaf-315	189	32	dimensions	dimension	NOUN
gujaf-315	189	33	of	of	ADP
gujaf-315	189	34	performance	performance	NOUN
gujaf-315	189	35	and	and	CCONJ
gujaf-315	189	36	esg	esg	NOUN
gujaf-315	189	37	engagement	engagement	NOUN
gujaf-315	189	38	among	among	ADP
gujaf-315	189	39	the	the	DET
gujaf-315	189	40	oil	oil	NOUN
gujaf-315	189	41	and	and	CCONJ
gujaf-315	189	42	gas	gas	NOUN
gujaf-315	189	43	firms	firm	NOUN
gujaf-315	189	44	.	.	PUNCT
gujaf-315	190	1	the	the	DET
gujaf-315	190	2	risk	risk	NOUN
gujaf-315	190	3	portfolio	portfolio	NOUN
gujaf-315	190	4	,	,	PUNCT
gujaf-315	190	5	with	with	ADP
gujaf-315	190	6	a	a	DET
gujaf-315	190	7	mean	mean	ADJ
gujaf-315	190	8	value	value	NOUN
gujaf-315	190	9	of	of	ADP
gujaf-315	190	10	0.284	0.284	NUM
gujaf-315	190	11	and	and	CCONJ
gujaf-315	190	12	a	a	DET
gujaf-315	190	13	standard	standard	ADJ
gujaf-315	190	14	deviation	deviation	NOUN
gujaf-315	190	15	of	of	ADP
gujaf-315	190	16	0.591	0.591	NUM
gujaf-315	190	17	,	,	PUNCT
gujaf-315	190	18	captures	capture	VERB
gujaf-315	190	19	the	the	DET
gujaf-315	190	20	risk	risk	NOUN
gujaf-315	190	21	-	-	PUNCT
gujaf-315	190	22	adjusted	adjust	VERB
gujaf-315	190	23	return	return	NOUN
gujaf-315	190	24	associated	associate	VERB
gujaf-315	190	25	with	with	ADP
gujaf-315	190	26	firm	firm	ADJ
gujaf-315	190	27	portfolios	portfolio	NOUN
gujaf-315	190	28	over	over	ADP
gujaf-315	190	29	the	the	DET
gujaf-315	190	30	study	study	NOUN
gujaf-315	190	31	period	period	NOUN
gujaf-315	190	32	.	.	PUNCT
gujaf-315	191	1	the	the	DET
gujaf-315	191	2	data	datum	NOUN
gujaf-315	191	3	ranges	range	VERB
gujaf-315	191	4	from	from	ADP
gujaf-315	191	5	a	a	DET
gujaf-315	191	6	minimum	minimum	NOUN
gujaf-315	191	7	of	of	ADP
gujaf-315	191	8	0.026	0.026	NUM
gujaf-315	191	9	to	to	ADP
gujaf-315	191	10	a	a	DET
gujaf-315	191	11	maximum	maximum	NOUN
gujaf-315	191	12	of	of	ADP
gujaf-315	191	13	0.209	0.209	NUM
gujaf-315	191	14	,	,	PUNCT
gujaf-315	191	15	indicating	indicate	VERB
gujaf-315	191	16	a	a	DET
gujaf-315	191	17	moderate	moderate	ADJ
gujaf-315	191	18	spread	spread	NOUN
gujaf-315	191	19	of	of	ADP
gujaf-315	191	20	risk	risk	NOUN
gujaf-315	191	21	-	-	PUNCT
gujaf-315	191	22	adjusted	adjust	VERB
gujaf-315	191	23	returns	return	NOUN
gujaf-315	191	24	among	among	ADP
gujaf-315	191	25	the	the	DET
gujaf-315	191	26	firms	firm	NOUN
gujaf-315	191	27	in	in	ADP
gujaf-315	191	28	the	the	DET
gujaf-315	191	29	sample	sample	NOUN
gujaf-315	191	30	.	.	PUNCT
gujaf-315	192	1	the	the	DET
gujaf-315	192	2	skewness	skewness	NOUN
gujaf-315	192	3	of	of	ADP
gujaf-315	192	4	0.602	0.602	NUM
gujaf-315	192	5	suggests	suggest	VERB
gujaf-315	192	6	a	a	DET
gujaf-315	192	7	slight	slight	ADJ
gujaf-315	192	8	positive	positive	ADJ
gujaf-315	192	9	skew	skew	NOUN
gujaf-315	192	10	,	,	PUNCT
gujaf-315	192	11	implying	imply	VERB
gujaf-315	192	12	a	a	DET
gujaf-315	192	13	slight	slight	ADJ
gujaf-315	192	14	tendency	tendency	NOUN
gujaf-315	192	15	for	for	ADP
gujaf-315	192	16	higher	high	ADJ
gujaf-315	192	17	values	value	NOUN
gujaf-315	192	18	in	in	ADP
gujaf-315	192	19	the	the	DET
gujaf-315	192	20	distribution	distribution	NOUN
gujaf-315	192	21	.	.	PUNCT
gujaf-315	193	1	additionally	additionally	ADV
gujaf-315	193	2	,	,	PUNCT
gujaf-315	193	3	with	with	ADP
gujaf-315	193	4	a	a	DET
gujaf-315	193	5	kurtosis	kurtosis	NOUN
gujaf-315	193	6	value	value	NOUN
gujaf-315	193	7	of	of	ADP
gujaf-315	193	8	2.342	2.342	NUM
gujaf-315	193	9	,	,	PUNCT
gujaf-315	193	10	the	the	DET
gujaf-315	193	11	distribution	distribution	NOUN
gujaf-315	193	12	shows	show	VERB
gujaf-315	193	13	a	a	DET
gujaf-315	193	14	slight	slight	ADJ
gujaf-315	193	15	peakedness	peakedness	NOUN
gujaf-315	193	16	relative	relative	ADJ
gujaf-315	193	17	to	to	ADP
gujaf-315	193	18	the	the	DET
gujaf-315	193	19	normal	normal	ADJ
gujaf-315	193	20	distribution	distribution	NOUN
gujaf-315	193	21	,	,	PUNCT
gujaf-315	193	22	which	which	PRON
gujaf-315	193	23	might	might	AUX
gujaf-315	193	24	indicate	indicate	VERB
gujaf-315	193	25	fewer	few	ADJ
gujaf-315	193	26	extreme	extreme	ADJ
gujaf-315	193	27	deviations	deviation	NOUN
gujaf-315	193	28	from	from	ADP
gujaf-315	193	29	the	the	DET
gujaf-315	193	30	mean	mean	NOUN
gujaf-315	193	31	in	in	ADP
gujaf-315	193	32	terms	term	NOUN
gujaf-315	193	33	of	of	ADP
gujaf-315	193	34	returns	return	NOUN
gujaf-315	193	35	.	.	PUNCT
gujaf-315	194	1	this	this	DET
gujaf-315	194	2	statistic	statistic	NOUN
gujaf-315	194	3	suggests	suggest	VERB
gujaf-315	194	4	that	that	SCONJ
gujaf-315	194	5	while	while	SCONJ
gujaf-315	194	6	the	the	DET
gujaf-315	194	7	firms	firm	NOUN
gujaf-315	194	8	in	in	ADP
gujaf-315	194	9	the	the	DET
gujaf-315	194	10	sample	sample	NOUN
gujaf-315	194	11	exhibit	exhibit	VERB
gujaf-315	194	12	moderate	moderate	ADJ
gujaf-315	194	13	variability	variability	NOUN
gujaf-315	194	14	in	in	ADP
gujaf-315	194	15	their	their	PRON
gujaf-315	194	16	risk	risk	NOUN
gujaf-315	194	17	-	-	PUNCT
gujaf-315	194	18	adjusted	adjust	VERB
gujaf-315	194	19	returns	return	NOUN
gujaf-315	194	20	,	,	PUNCT
gujaf-315	194	21	the	the	DET
gujaf-315	194	22	returns	return	NOUN
gujaf-315	194	23	are	be	AUX
gujaf-315	194	24	relatively	relatively	ADV
gujaf-315	194	25	stable	stable	ADJ
gujaf-315	194	26	and	and	CCONJ
gujaf-315	194	27	not	not	PART
gujaf-315	194	28	prone	prone	ADJ
gujaf-315	194	29	to	to	ADP
gujaf-315	194	30	extreme	extreme	ADJ
gujaf-315	194	31	outliers	outlier	NOUN
gujaf-315	194	32	.	.	PUNCT
gujaf-315	195	1	the	the	DET
gujaf-315	195	2	environmental	environmental	ADJ
gujaf-315	195	3	score	score	NOUN
gujaf-315	195	4	,	,	PUNCT
gujaf-315	195	5	representing	represent	VERB
gujaf-315	195	6	firms	firm	NOUN
gujaf-315	195	7	’	'	PUNCT
gujaf-315	195	8	environmental	environmental	ADJ
gujaf-315	195	9	practices	practice	NOUN
gujaf-315	195	10	,	,	PUNCT
gujaf-315	195	11	shows	show	VERB
gujaf-315	195	12	a	a	DET
gujaf-315	195	13	mean	mean	NOUN
gujaf-315	195	14	of	of	ADP
gujaf-315	195	15	0.169	0.169	NUM
gujaf-315	195	16	and	and	CCONJ
gujaf-315	195	17	a	a	DET
gujaf-315	195	18	relatively	relatively	ADV
gujaf-315	195	19	low	low	ADJ
gujaf-315	195	20	standard	standard	ADJ
gujaf-315	195	21	deviation	deviation	NOUN
gujaf-315	195	22	of	of	ADP
gujaf-315	195	23	0.024	0.024	NUM
gujaf-315	195	24	,	,	PUNCT
gujaf-315	195	25	indicating	indicate	VERB
gujaf-315	195	26	low	low	ADJ
gujaf-315	195	27	variability	variability	NOUN
gujaf-315	195	28	in	in	ADP
gujaf-315	195	29	environmental	environmental	ADJ
gujaf-315	195	30	scores	score	NOUN
gujaf-315	195	31	among	among	ADP
gujaf-315	195	32	firms	firm	NOUN
gujaf-315	195	33	.	.	PUNCT
gujaf-315	196	1	the	the	DET
gujaf-315	196	2	range	range	NOUN
gujaf-315	196	3	is	be	AUX
gujaf-315	196	4	between	between	ADP
gujaf-315	196	5	0	0	NUM
gujaf-315	196	6	and	and	CCONJ
gujaf-315	196	7	0.6	0.6	NUM
gujaf-315	196	8	,	,	PUNCT
gujaf-315	196	9	suggesting	suggest	VERB
gujaf-315	196	10	some	some	DET
gujaf-315	196	11	firms	firm	NOUN
gujaf-315	196	12	scored	score	VERB
gujaf-315	196	13	lower	lower	ADV
gujaf-315	196	14	on	on	ADP
gujaf-315	196	15	environmental	environmental	ADJ
gujaf-315	196	16	factors	factor	NOUN
gujaf-315	196	17	while	while	SCONJ
gujaf-315	196	18	others	other	NOUN
gujaf-315	196	19	showed	show	VERB
gujaf-315	196	20	more	more	ADV
gujaf-315	196	21	significant	significant	ADJ
gujaf-315	196	22	environmental	environmental	ADJ
gujaf-315	196	23	engagement	engagement	NOUN
gujaf-315	196	24	.	.	PUNCT
gujaf-315	197	1	the	the	DET
gujaf-315	197	2	skewness	skewness	NOUN
gujaf-315	197	3	value	value	NOUN
gujaf-315	197	4	of	of	ADP
gujaf-315	197	5	-0.025	-0.025	PROPN
gujaf-315	197	6	is	be	AUX
gujaf-315	197	7	close	close	ADJ
gujaf-315	197	8	to	to	ADP
gujaf-315	197	9	zero	zero	NUM
gujaf-315	197	10	,	,	PUNCT
gujaf-315	197	11	indicating	indicate	VERB
gujaf-315	197	12	symmetrical	symmetrical	ADJ
gujaf-315	197	13	distribution	distribution	NOUN
gujaf-315	197	14	,	,	PUNCT
gujaf-315	197	15	while	while	SCONJ
gujaf-315	197	16	the	the	DET
gujaf-315	197	17	kurtosis	kurtosis	NOUN
gujaf-315	197	18	of	of	ADP
gujaf-315	197	19	5.206	5.206	NUM
gujaf-315	197	20	indicates	indicate	VERB
gujaf-315	197	21	a	a	DET
gujaf-315	197	22	leptokurtic	leptokurtic	ADJ
gujaf-315	197	23	distribution	distribution	NOUN
gujaf-315	197	24	,	,	PUNCT
gujaf-315	197	25	or	or	CCONJ
gujaf-315	197	26	one	one	NUM
gujaf-315	197	27	that	that	PRON
gujaf-315	197	28	is	be	AUX
gujaf-315	197	29	more	more	ADV
gujaf-315	197	30	peaked	peaked	ADJ
gujaf-315	197	31	than	than	ADP
gujaf-315	197	32	the	the	DET
gujaf-315	197	33	normal	normal	ADJ
gujaf-315	197	34	distribution	distribution	NOUN
gujaf-315	197	35	.	.	PUNCT
gujaf-315	198	1	this	this	DET
gujaf-315	198	2	kurtosis	kurtosis	NOUN
gujaf-315	198	3	value	value	NOUN
gujaf-315	198	4	implies	imply	VERB
gujaf-315	198	5	that	that	SCONJ
gujaf-315	198	6	,	,	PUNCT
gujaf-315	198	7	despite	despite	SCONJ
gujaf-315	198	8	low	low	ADJ
gujaf-315	198	9	variability	variability	NOUN
gujaf-315	198	10	overall	overall	NOUN
gujaf-315	198	11	,	,	PUNCT
gujaf-315	198	12	the	the	DET
gujaf-315	198	13	environmental	environmental	ADJ
gujaf-315	198	14	scores	score	NOUN
gujaf-315	198	15	have	have	VERB
gujaf-315	198	16	some	some	DET
gujaf-315	198	17	extreme	extreme	ADJ
gujaf-315	198	18	values	value	NOUN
gujaf-315	198	19	possibly	possibly	ADV
gujaf-315	198	20	reflecting	reflect	VERB
gujaf-315	198	21	diverse	diverse	ADJ
gujaf-315	198	22	environmental	environmental	ADJ
gujaf-315	198	23	policies	policy	NOUN
gujaf-315	198	24	and	and	CCONJ
gujaf-315	198	25	initiatives	initiative	NOUN
gujaf-315	198	26	among	among	ADP
gujaf-315	198	27	the	the	DET
gujaf-315	198	28	sampled	sample	VERB
gujaf-315	198	29	firms	firm	NOUN
gujaf-315	198	30	.	.	PUNCT
gujaf-315	199	1	the	the	DET
gujaf-315	199	2	social	social	ADJ
gujaf-315	199	3	score	score	NOUN
gujaf-315	199	4	,	,	PUNCT
gujaf-315	199	5	which	which	PRON
gujaf-315	199	6	measures	measure	VERB
gujaf-315	199	7	aspects	aspect	NOUN
gujaf-315	199	8	like	like	ADP
gujaf-315	199	9	labor	labor	NOUN
gujaf-315	199	10	practices	practice	NOUN
gujaf-315	199	11	and	and	CCONJ
gujaf-315	199	12	community	community	NOUN
gujaf-315	199	13	impact	impact	NOUN
gujaf-315	199	14	,	,	PUNCT
gujaf-315	199	15	has	have	VERB
gujaf-315	199	16	a	a	DET
gujaf-315	199	17	mean	mean	NOUN
gujaf-315	199	18	of	of	ADP
gujaf-315	199	19	0.469	0.469	NUM
gujaf-315	199	20	and	and	CCONJ
gujaf-315	199	21	a	a	DET
gujaf-315	199	22	standard	standard	ADJ
gujaf-315	199	23	deviation	deviation	NOUN
gujaf-315	199	24	of	of	ADP
gujaf-315	199	25	0.178	0.178	NUM
gujaf-315	199	26	,	,	PUNCT
gujaf-315	199	27	indicating	indicate	VERB
gujaf-315	199	28	moderate	moderate	ADJ
gujaf-315	199	29	variability	variability	NOUN
gujaf-315	199	30	.	.	PUNCT
gujaf-315	200	1	with	with	ADP
gujaf-315	200	2	scores	score	NOUN
gujaf-315	200	3	ranging	range	VERB
gujaf-315	200	4	from	from	ADP
gujaf-315	200	5	0.2	0.2	NUM
gujaf-315	200	6	to	to	PART
gujaf-315	200	7	0.8	0.8	NUM
gujaf-315	200	8	,	,	PUNCT
gujaf-315	200	9	this	this	DET
gujaf-315	200	10	variable	variable	NOUN
gujaf-315	200	11	shows	show	VERB
gujaf-315	200	12	that	that	SCONJ
gujaf-315	200	13	firms	firm	NOUN
gujaf-315	200	14	differ	differ	VERB
gujaf-315	200	15	significantly	significantly	ADV
gujaf-315	200	16	in	in	ADP
gujaf-315	200	17	their	their	PRON
gujaf-315	200	18	social	social	ADJ
gujaf-315	200	19	engagement	engagement	NOUN
gujaf-315	200	20	and	and	CCONJ
gujaf-315	200	21	gusau	gusau	ADJ
gujaf-315	200	22	journal	journal	NOUN
gujaf-315	200	23	of	of	ADP
gujaf-315	200	24	accounting	accounting	NOUN
gujaf-315	200	25	and	and	CCONJ
gujaf-315	200	26	finance	finance	NOUN
gujaf-315	200	27	,	,	PUNCT
gujaf-315	200	28	vol	vol	NOUN
gujaf-315	200	29	.	.	PROPN
gujaf-315	200	30	5	5	NUM
gujaf-315	200	31	,	,	PUNCT
gujaf-315	200	32	issue	issue	NOUN
gujaf-315	200	33	2	2	NUM
gujaf-315	200	34	,	,	PUNCT
gujaf-315	200	35	october	october	PROPN
gujaf-315	200	36	,	,	PUNCT
gujaf-315	200	37	2024	2024	NUM
gujaf-315	200	38	149	149	NUM
gujaf-315	200	39	policies	policy	NOUN
gujaf-315	200	40	.	.	PUNCT
gujaf-315	201	1	the	the	DET
gujaf-315	201	2	negative	negative	ADJ
gujaf-315	201	3	skewness	skewness	NOUN
gujaf-315	201	4	of	of	ADP
gujaf-315	201	5	-0.869	-0.869	PROPN
gujaf-315	201	6	suggests	suggest	VERB
gujaf-315	201	7	a	a	DET
gujaf-315	201	8	leftward	leftward	NOUN
gujaf-315	201	9	skew	skew	NOUN
gujaf-315	201	10	,	,	PUNCT
gujaf-315	201	11	with	with	ADP
gujaf-315	201	12	most	most	ADJ
gujaf-315	201	13	firms	firm	NOUN
gujaf-315	201	14	scoring	score	VERB
gujaf-315	201	15	on	on	ADP
gujaf-315	201	16	the	the	DET
gujaf-315	201	17	higher	high	ADJ
gujaf-315	201	18	end	end	NOUN
gujaf-315	201	19	of	of	ADP
gujaf-315	201	20	the	the	DET
gujaf-315	201	21	spectrum	spectrum	NOUN
gujaf-315	201	22	.	.	PUNCT
gujaf-315	202	1	this	this	DET
gujaf-315	202	2	trend	trend	NOUN
gujaf-315	202	3	is	be	AUX
gujaf-315	202	4	confirmed	confirm	VERB
gujaf-315	202	5	by	by	ADP
gujaf-315	202	6	the	the	DET
gujaf-315	202	7	kurtosis	kurtosis	NOUN
gujaf-315	202	8	value	value	NOUN
gujaf-315	202	9	of	of	ADP
gujaf-315	202	10	3.176	3.176	NUM
gujaf-315	202	11	,	,	PUNCT
gujaf-315	202	12	which	which	PRON
gujaf-315	202	13	is	be	AUX
gujaf-315	202	14	slightly	slightly	ADV
gujaf-315	202	15	above	above	ADP
gujaf-315	202	16	3	3	NUM
gujaf-315	202	17	,	,	PUNCT
gujaf-315	202	18	pointing	point	VERB
gujaf-315	202	19	to	to	ADP
gujaf-315	202	20	a	a	DET
gujaf-315	202	21	moderately	moderately	ADV
gujaf-315	202	22	peaked	peaked	ADJ
gujaf-315	202	23	distribution	distribution	NOUN
gujaf-315	202	24	.	.	PUNCT
gujaf-315	203	1	the	the	DET
gujaf-315	203	2	governance	governance	NOUN
gujaf-315	203	3	score	score	NOUN
gujaf-315	203	4	,	,	PUNCT
gujaf-315	203	5	capturing	capture	VERB
gujaf-315	203	6	corporate	corporate	ADJ
gujaf-315	203	7	governance	governance	NOUN
gujaf-315	203	8	practices	practice	NOUN
gujaf-315	203	9	,	,	PUNCT
gujaf-315	203	10	has	have	VERB
gujaf-315	203	11	a	a	DET
gujaf-315	203	12	mean	mean	NOUN
gujaf-315	203	13	of	of	ADP
gujaf-315	203	14	0.209	0.209	NUM
gujaf-315	203	15	and	and	CCONJ
gujaf-315	203	16	a	a	DET
gujaf-315	203	17	standard	standard	ADJ
gujaf-315	203	18	deviation	deviation	NOUN
gujaf-315	203	19	of	of	ADP
gujaf-315	203	20	0.154	0.154	NUM
gujaf-315	203	21	,	,	PUNCT
gujaf-315	203	22	showing	show	VERB
gujaf-315	203	23	a	a	DET
gujaf-315	203	24	relatively	relatively	ADV
gujaf-315	203	25	high	high	ADJ
gujaf-315	203	26	variability	variability	NOUN
gujaf-315	203	27	among	among	ADP
gujaf-315	203	28	firms	firm	NOUN
gujaf-315	203	29	.	.	PUNCT
gujaf-315	204	1	the	the	DET
gujaf-315	204	2	scores	score	NOUN
gujaf-315	204	3	range	range	VERB
gujaf-315	204	4	from	from	ADP
gujaf-315	204	5	a	a	DET
gujaf-315	204	6	minimum	minimum	NOUN
gujaf-315	204	7	of	of	ADP
gujaf-315	204	8	0	0	NUM
gujaf-315	204	9	to	to	ADP
gujaf-315	204	10	a	a	DET
gujaf-315	204	11	maximum	maximum	NOUN
gujaf-315	204	12	of	of	ADP
gujaf-315	204	13	0.2	0.2	NUM
gujaf-315	204	14	,	,	PUNCT
gujaf-315	204	15	indicating	indicate	VERB
gujaf-315	204	16	that	that	SCONJ
gujaf-315	204	17	firms	firm	NOUN
gujaf-315	204	18	’	'	PUNCT
gujaf-315	204	19	corporate	corporate	ADJ
gujaf-315	204	20	governance	governance	NOUN
gujaf-315	204	21	practices	practice	NOUN
gujaf-315	204	22	vary	vary	VERB
gujaf-315	204	23	but	but	CCONJ
gujaf-315	204	24	generally	generally	ADV
gujaf-315	204	25	remain	remain	VERB
gujaf-315	204	26	within	within	ADP
gujaf-315	204	27	a	a	DET
gujaf-315	204	28	narrow	narrow	ADJ
gujaf-315	204	29	band	band	NOUN
gujaf-315	204	30	of	of	ADP
gujaf-315	204	31	scores	score	NOUN
gujaf-315	204	32	.	.	PUNCT
gujaf-315	205	1	the	the	DET
gujaf-315	205	2	skewness	skewness	NOUN
gujaf-315	205	3	of	of	ADP
gujaf-315	205	4	-1.033	-1.033	PRON
gujaf-315	205	5	indicates	indicate	VERB
gujaf-315	205	6	a	a	DET
gujaf-315	205	7	strong	strong	ADJ
gujaf-315	205	8	negative	negative	ADJ
gujaf-315	205	9	skew	skew	NOUN
gujaf-315	205	10	,	,	PUNCT
gujaf-315	205	11	suggesting	suggest	VERB
gujaf-315	205	12	that	that	SCONJ
gujaf-315	205	13	most	most	ADJ
gujaf-315	205	14	firms	firm	NOUN
gujaf-315	205	15	score	score	VERB
gujaf-315	205	16	towards	towards	ADP
gujaf-315	205	17	the	the	DET
gujaf-315	205	18	higher	high	ADJ
gujaf-315	205	19	end	end	NOUN
gujaf-315	205	20	of	of	ADP
gujaf-315	205	21	the	the	DET
gujaf-315	205	22	governance	governance	NOUN
gujaf-315	205	23	spectrum	spectrum	NOUN
gujaf-315	205	24	.	.	PUNCT
gujaf-315	206	1	this	this	PRON
gujaf-315	206	2	is	be	AUX
gujaf-315	206	3	consistent	consistent	ADJ
gujaf-315	206	4	with	with	ADP
gujaf-315	206	5	the	the	DET
gujaf-315	206	6	kurtosis	kurtosis	NOUN
gujaf-315	206	7	value	value	NOUN
gujaf-315	206	8	of	of	ADP
gujaf-315	206	9	3.343	3.343	NUM
gujaf-315	206	10	,	,	PUNCT
gujaf-315	206	11	which	which	PRON
gujaf-315	206	12	indicates	indicate	VERB
gujaf-315	206	13	a	a	DET
gujaf-315	206	14	relatively	relatively	ADV
gujaf-315	206	15	peaked	peaked	ADJ
gujaf-315	206	16	distribution	distribution	NOUN
gujaf-315	206	17	.	.	PUNCT
gujaf-315	207	1	firm	firm	ADJ
gujaf-315	207	2	size	size	NOUN
gujaf-315	207	3	,	,	PUNCT
gujaf-315	207	4	measured	measure	VERB
gujaf-315	207	5	in	in	ADP
gujaf-315	207	6	total	total	ADJ
gujaf-315	207	7	assets	asset	NOUN
gujaf-315	207	8	,	,	PUNCT
gujaf-315	207	9	has	have	VERB
gujaf-315	207	10	a	a	DET
gujaf-315	207	11	mean	mean	NOUN
gujaf-315	207	12	of	of	ADP
gujaf-315	207	13	0.521	0.521	NUM
gujaf-315	207	14	and	and	CCONJ
gujaf-315	207	15	a	a	DET
gujaf-315	207	16	standard	standard	ADJ
gujaf-315	207	17	deviation	deviation	NOUN
gujaf-315	207	18	of	of	ADP
gujaf-315	207	19	0.541	0.541	NUM
gujaf-315	207	20	,	,	PUNCT
gujaf-315	207	21	indicating	indicate	VERB
gujaf-315	207	22	substantial	substantial	ADJ
gujaf-315	207	23	variability	variability	NOUN
gujaf-315	207	24	in	in	ADP
gujaf-315	207	25	firm	firm	ADJ
gujaf-315	207	26	size	size	NOUN
gujaf-315	207	27	within	within	ADP
gujaf-315	207	28	the	the	DET
gujaf-315	207	29	sample	sample	NOUN
gujaf-315	207	30	.	.	PUNCT
gujaf-315	208	1	the	the	DET
gujaf-315	208	2	values	value	NOUN
gujaf-315	208	3	range	range	VERB
gujaf-315	208	4	from	from	ADP
gujaf-315	208	5	7.00	7.00	NUM
gujaf-315	208	6	to	to	ADP
gujaf-315	208	7	21.0	21.0	NUM
gujaf-315	208	8	,	,	PUNCT
gujaf-315	208	9	suggesting	suggest	VERB
gujaf-315	208	10	that	that	SCONJ
gujaf-315	208	11	there	there	PRON
gujaf-315	208	12	are	be	VERB
gujaf-315	208	13	both	both	PRON
gujaf-315	208	14	smaller	small	ADJ
gujaf-315	208	15	and	and	CCONJ
gujaf-315	208	16	much	much	ADV
gujaf-315	208	17	larger	large	ADJ
gujaf-315	208	18	firms	firm	NOUN
gujaf-315	208	19	within	within	ADP
gujaf-315	208	20	the	the	DET
gujaf-315	208	21	dataset	dataset	NOUN
gujaf-315	208	22	.	.	PUNCT
gujaf-315	209	1	the	the	DET
gujaf-315	209	2	skewness	skewness	NOUN
gujaf-315	209	3	value	value	NOUN
gujaf-315	209	4	of	of	ADP
gujaf-315	209	5	-0.533	-0.533	CCONJ
gujaf-315	209	6	indicates	indicate	VERB
gujaf-315	209	7	a	a	DET
gujaf-315	209	8	moderate	moderate	ADJ
gujaf-315	209	9	leftward	leftward	NOUN
gujaf-315	209	10	skew	skew	NOUN
gujaf-315	209	11	,	,	PUNCT
gujaf-315	209	12	with	with	ADP
gujaf-315	209	13	more	more	ADJ
gujaf-315	209	14	firms	firm	NOUN
gujaf-315	209	15	clustering	cluster	VERB
gujaf-315	209	16	on	on	ADP
gujaf-315	209	17	the	the	DET
gujaf-315	209	18	larger	large	ADJ
gujaf-315	209	19	side	side	NOUN
gujaf-315	209	20	of	of	ADP
gujaf-315	209	21	the	the	DET
gujaf-315	209	22	size	size	NOUN
gujaf-315	209	23	scale	scale	NOUN
gujaf-315	209	24	.	.	PUNCT
gujaf-315	210	1	the	the	DET
gujaf-315	210	2	kurtosis	kurtosis	NOUN
gujaf-315	210	3	value	value	NOUN
gujaf-315	210	4	of	of	ADP
gujaf-315	210	5	2.166	2.166	NUM
gujaf-315	210	6	suggests	suggest	VERB
gujaf-315	210	7	a	a	DET
gujaf-315	210	8	slightly	slightly	ADV
gujaf-315	210	9	flattened	flatten	VERB
gujaf-315	210	10	distribution	distribution	NOUN
gujaf-315	210	11	,	,	PUNCT
gujaf-315	210	12	or	or	CCONJ
gujaf-315	210	13	platykurtic	platykurtic	ADJ
gujaf-315	210	14	shape	shape	NOUN
gujaf-315	210	15	,	,	PUNCT
gujaf-315	210	16	indicating	indicate	VERB
gujaf-315	210	17	that	that	SCONJ
gujaf-315	210	18	firm	firm	ADJ
gujaf-315	210	19	sizes	size	NOUN
gujaf-315	210	20	are	be	AUX
gujaf-315	210	21	relatively	relatively	ADV
gujaf-315	210	22	dispersed	disperse	VERB
gujaf-315	210	23	with	with	ADP
gujaf-315	210	24	fewer	few	ADJ
gujaf-315	210	25	extreme	extreme	ADJ
gujaf-315	210	26	values	value	NOUN
gujaf-315	210	27	.	.	PUNCT
gujaf-315	211	1	table	table	NOUN
gujaf-315	211	2	2	2	NUM
gujaf-315	211	3	:	:	PUNCT
gujaf-315	211	4	correlation	correlation	NOUN
gujaf-315	211	5	matrix	matrix	NOUN
gujaf-315	211	6	variables	variable	NOUN
gujaf-315	211	7	(	(	PUNCT
gujaf-315	211	8	1	1	NUM
gujaf-315	211	9	)	)	PUNCT
gujaf-315	211	10	(	(	PUNCT
gujaf-315	211	11	2	2	NUM
gujaf-315	211	12	)	)	PUNCT
gujaf-315	211	13	(	(	PUNCT
gujaf-315	211	14	3	3	X
gujaf-315	211	15	)	)	PUNCT
gujaf-315	211	16	(	(	PUNCT
gujaf-315	211	17	4	4	NUM
gujaf-315	211	18	)	)	PUNCT
gujaf-315	211	19	(	(	PUNCT
gujaf-315	211	20	5	5	X
gujaf-315	211	21	)	)	PUNCT
gujaf-315	211	22	rp	rp	NOUN
gujaf-315	211	23	(	(	PUNCT
gujaf-315	211	24	1	1	NUM
gujaf-315	211	25	)	)	SYM
gujaf-315	211	26	1.000	1.000	NUM
gujaf-315	211	27	env	env	NOUN
gujaf-315	211	28	(	(	PUNCT
gujaf-315	211	29	2	2	NUM
gujaf-315	211	30	)	)	PUNCT
gujaf-315	211	31	0.564	0.564	NUM
gujaf-315	211	32	1.000	1.000	NUM
gujaf-315	211	33	soc	soc	NOUN
gujaf-315	211	34	(	(	PUNCT
gujaf-315	211	35	3	3	NUM
gujaf-315	211	36	)	)	PUNCT
gujaf-315	211	37	0.174	0.174	NUM
gujaf-315	211	38	.875	.875	NUM
gujaf-315	211	39	1.000	1.000	NUM
gujaf-315	211	40	gov	gov	NOUN
gujaf-315	211	41	(	(	PUNCT
gujaf-315	211	42	4	4	NUM
gujaf-315	211	43	)	)	PUNCT
gujaf-315	211	44	0.098	0.098	NUM
gujaf-315	211	45	0.07	0.07	NUM
gujaf-315	211	46	0.084	0.084	NUM
gujaf-315	211	47	1.000	1.000	NUM
gujaf-315	211	48	fsz	fsz	NOUN
gujaf-315	211	49	(	(	PUNCT
gujaf-315	211	50	5	5	NUM
gujaf-315	211	51	)	)	PUNCT
gujaf-315	211	52	0.015	0.015	NUM
gujaf-315	211	53	0.08	0.08	NUM
gujaf-315	211	54	0.092	0.092	NUM
gujaf-315	211	55	0.411	0.411	NUM
gujaf-315	211	56	1.000	1.000	NUM
gujaf-315	211	57	source	source	NOUN
gujaf-315	211	58	:	:	PUNCT
gujaf-315	211	59	author	author	NOUN
gujaf-315	211	60	’s	’s	PART
gujaf-315	211	61	computations	computation	NOUN
gujaf-315	211	62	generated	generate	VERB
gujaf-315	211	63	with	with	ADP
gujaf-315	211	64	stata	stata	NOUN
gujaf-315	211	65	software	software	NOUN
gujaf-315	211	66	the	the	DET
gujaf-315	211	67	correlation	correlation	NOUN
gujaf-315	211	68	matrix	matrix	NOUN
gujaf-315	211	69	offers	offer	VERB
gujaf-315	211	70	insights	insight	NOUN
gujaf-315	211	71	into	into	ADP
gujaf-315	211	72	the	the	DET
gujaf-315	211	73	relationships	relationship	NOUN
gujaf-315	211	74	between	between	ADP
gujaf-315	211	75	the	the	DET
gujaf-315	211	76	variables	variable	NOUN
gujaf-315	211	77	in	in	ADP
gujaf-315	211	78	this	this	DET
gujaf-315	211	79	study	study	NOUN
gujaf-315	211	80	,	,	PUNCT
gujaf-315	211	81	specifically	specifically	ADV
gujaf-315	211	82	focusing	focus	VERB
gujaf-315	211	83	on	on	ADP
gujaf-315	211	84	risk	risk	NOUN
gujaf-315	211	85	portfolio	portfolio	NOUN
gujaf-315	211	86	(	(	PUNCT
gujaf-315	211	87	rp	rp	NOUN
gujaf-315	211	88	)	)	PUNCT
gujaf-315	211	89	,	,	PUNCT
gujaf-315	211	90	environmental	environmental	ADJ
gujaf-315	211	91	(	(	PUNCT
gujaf-315	211	92	env	env	NOUN
gujaf-315	211	93	)	)	PUNCT
gujaf-315	211	94	,	,	PUNCT
gujaf-315	211	95	social	social	ADJ
gujaf-315	211	96	(	(	PUNCT
gujaf-315	211	97	soc	soc	NOUN
gujaf-315	211	98	)	)	PUNCT
gujaf-315	211	99	,	,	PUNCT
gujaf-315	211	100	governance	governance	NOUN
gujaf-315	211	101	(	(	PUNCT
gujaf-315	211	102	gov	gov	NOUN
gujaf-315	211	103	)	)	PUNCT
gujaf-315	211	104	,	,	PUNCT
gujaf-315	211	105	and	and	CCONJ
gujaf-315	211	106	firm	firm	ADJ
gujaf-315	211	107	size	size	NOUN
gujaf-315	211	108	(	(	PUNCT
gujaf-315	211	109	fsz	fsz	NOUN
gujaf-315	211	110	)	)	PUNCT
gujaf-315	211	111	.	.	PUNCT
gujaf-315	212	1	each	each	PRON
gujaf-315	212	2	of	of	ADP
gujaf-315	212	3	these	these	DET
gujaf-315	212	4	variables	variable	NOUN
gujaf-315	212	5	represents	represent	VERB
gujaf-315	212	6	distinct	distinct	ADJ
gujaf-315	212	7	aspects	aspect	NOUN
gujaf-315	212	8	of	of	ADP
gujaf-315	212	9	firm	firm	ADJ
gujaf-315	212	10	performance	performance	NOUN
gujaf-315	212	11	or	or	CCONJ
gujaf-315	212	12	characteristics	characteristic	NOUN
gujaf-315	212	13	,	,	PUNCT
gujaf-315	212	14	and	and	CCONJ
gujaf-315	212	15	the	the	DET
gujaf-315	212	16	correlation	correlation	NOUN
gujaf-315	212	17	values	value	NOUN
gujaf-315	212	18	reveal	reveal	VERB
gujaf-315	212	19	the	the	DET
gujaf-315	212	20	strength	strength	NOUN
gujaf-315	212	21	and	and	CCONJ
gujaf-315	212	22	direction	direction	NOUN
gujaf-315	212	23	of	of	ADP
gujaf-315	212	24	their	their	PRON
gujaf-315	212	25	relationships	relationship	NOUN
gujaf-315	212	26	with	with	ADP
gujaf-315	212	27	each	each	DET
gujaf-315	212	28	other	other	ADJ
gujaf-315	212	29	.	.	PUNCT
gujaf-315	213	1	the	the	DET
gujaf-315	213	2	correlations	correlation	NOUN
gujaf-315	213	3	range	range	VERB
gujaf-315	213	4	between	between	ADP
gujaf-315	213	5	-1	-1	PUNCT
gujaf-315	213	6	and	and	CCONJ
gujaf-315	213	7	1	1	NUM
gujaf-315	213	8	,	,	PUNCT
gujaf-315	213	9	where	where	SCONJ
gujaf-315	213	10	values	value	NOUN
gujaf-315	213	11	closer	close	ADV
gujaf-315	213	12	to	to	ADP
gujaf-315	213	13	1	1	NUM
gujaf-315	213	14	or	or	CCONJ
gujaf-315	213	15	-1	-1	VERB
gujaf-315	213	16	indicate	indicate	VERB
gujaf-315	213	17	stronger	strong	ADJ
gujaf-315	213	18	positive	positive	ADJ
gujaf-315	213	19	or	or	CCONJ
gujaf-315	213	20	negative	negative	ADJ
gujaf-315	213	21	correlations	correlation	NOUN
gujaf-315	213	22	,	,	PUNCT
gujaf-315	213	23	respectively	respectively	ADV
gujaf-315	213	24	,	,	PUNCT
gujaf-315	213	25	and	and	CCONJ
gujaf-315	213	26	values	value	NOUN
gujaf-315	213	27	closer	close	ADV
gujaf-315	213	28	to	to	ADP
gujaf-315	213	29	0	0	NUM
gujaf-315	213	30	indicate	indicate	VERB
gujaf-315	213	31	weak	weak	ADJ
gujaf-315	213	32	or	or	CCONJ
gujaf-315	213	33	negligible	negligible	ADJ
gujaf-315	213	34	relationships	relationship	NOUN
gujaf-315	213	35	.	.	PUNCT
gujaf-315	214	1	the	the	DET
gujaf-315	214	2	risk	risk	NOUN
gujaf-315	214	3	portfolio	portfolio	NOUN
gujaf-315	214	4	(	(	PUNCT
gujaf-315	214	5	rp	rp	NOUN
gujaf-315	214	6	)	)	PUNCT
gujaf-315	214	7	variable	variable	NOUN
gujaf-315	214	8	,	,	PUNCT
gujaf-315	214	9	which	which	PRON
gujaf-315	214	10	represents	represent	VERB
gujaf-315	214	11	risk	risk	NOUN
gujaf-315	214	12	-	-	PUNCT
gujaf-315	214	13	adjusted	adjust	VERB
gujaf-315	214	14	returns	return	NOUN
gujaf-315	214	15	,	,	PUNCT
gujaf-315	214	16	is	be	AUX
gujaf-315	214	17	the	the	DET
gujaf-315	214	18	focal	focal	ADJ
gujaf-315	214	19	point	point	NOUN
gujaf-315	214	20	of	of	ADP
gujaf-315	214	21	this	this	DET
gujaf-315	214	22	analysis	analysis	NOUN
gujaf-315	214	23	,	,	PUNCT
gujaf-315	214	24	particularly	particularly	ADV
gujaf-315	214	25	in	in	ADP
gujaf-315	214	26	its	its	PRON
gujaf-315	214	27	relationship	relationship	NOUN
gujaf-315	214	28	with	with	ADP
gujaf-315	214	29	the	the	DET
gujaf-315	214	30	other	other	ADJ
gujaf-315	214	31	esg	esg	PROPN
gujaf-315	214	32	and	and	CCONJ
gujaf-315	214	33	firm	firm	ADJ
gujaf-315	214	34	characteristics	characteristic	NOUN
gujaf-315	214	35	.	.	PUNCT
gujaf-315	215	1	rp	rp	NOUN
gujaf-315	215	2	shows	show	VERB
gujaf-315	215	3	a	a	DET
gujaf-315	215	4	moderate	moderate	ADJ
gujaf-315	215	5	positive	positive	ADJ
gujaf-315	215	6	correlation	correlation	NOUN
gujaf-315	215	7	of	of	ADP
gujaf-315	215	8	0.564	0.564	NUM
gujaf-315	215	9	with	with	ADP
gujaf-315	215	10	the	the	DET
gujaf-315	215	11	environmental	environmental	ADJ
gujaf-315	215	12	(	(	PUNCT
gujaf-315	215	13	env	env	PROPN
gujaf-315	215	14	)	)	PUNCT
gujaf-315	215	15	,	,	PUNCT
gujaf-315	215	16	indicating	indicate	VERB
gujaf-315	215	17	that	that	SCONJ
gujaf-315	215	18	firms	firm	NOUN
gujaf-315	215	19	with	with	ADP
gujaf-315	215	20	higher	high	ADJ
gujaf-315	215	21	environmental	environmental	ADJ
gujaf-315	215	22	scores	score	NOUN
gujaf-315	215	23	tend	tend	VERB
gujaf-315	215	24	to	to	PART
gujaf-315	215	25	have	have	VERB
gujaf-315	215	26	higher	high	ADJ
gujaf-315	215	27	risk	risk	NOUN
gujaf-315	215	28	-	-	PUNCT
gujaf-315	215	29	adjusted	adjust	VERB
gujaf-315	215	30	returns	return	NOUN
gujaf-315	215	31	.	.	PUNCT
gujaf-315	216	1	this	this	DET
gujaf-315	216	2	correlation	correlation	NOUN
gujaf-315	216	3	implies	imply	VERB
gujaf-315	216	4	that	that	SCONJ
gujaf-315	216	5	environmental	environmental	ADJ
gujaf-315	216	6	initiatives	initiative	NOUN
gujaf-315	216	7	may	may	AUX
gujaf-315	216	8	contribute	contribute	VERB
gujaf-315	216	9	positively	positively	ADV
gujaf-315	216	10	to	to	ADP
gujaf-315	216	11	financial	financial	ADJ
gujaf-315	216	12	stability	stability	NOUN
gujaf-315	216	13	or	or	CCONJ
gujaf-315	216	14	performance	performance	NOUN
gujaf-315	216	15	,	,	PUNCT
gujaf-315	216	16	possibly	possibly	ADV
gujaf-315	216	17	through	through	ADP
gujaf-315	216	18	enhanced	enhanced	ADJ
gujaf-315	216	19	reputation	reputation	NOUN
gujaf-315	216	20	or	or	CCONJ
gujaf-315	216	21	risk	risk	NOUN
gujaf-315	216	22	mitigation	mitigation	NOUN
gujaf-315	216	23	.	.	PUNCT
gujaf-315	217	1	however	however	ADV
gujaf-315	217	2	,	,	PUNCT
gujaf-315	217	3	the	the	DET
gujaf-315	217	4	rp	rp	NOUN
gujaf-315	217	5	variable	variable	NOUN
gujaf-315	217	6	exhibits	exhibit	VERB
gujaf-315	217	7	much	much	ADV
gujaf-315	217	8	weaker	weak	ADJ
gujaf-315	217	9	correlations	correlation	NOUN
gujaf-315	217	10	with	with	ADP
gujaf-315	217	11	social	social	ADJ
gujaf-315	217	12	(	(	PUNCT
gujaf-315	217	13	soc	soc	NOUN
gujaf-315	217	14	)	)	PUNCT
gujaf-315	217	15	at	at	ADP
gujaf-315	217	16	0.174	0.174	NUM
gujaf-315	217	17	,	,	PUNCT
gujaf-315	217	18	governance	governance	NOUN
gujaf-315	217	19	(	(	PUNCT
gujaf-315	217	20	gov	gov	NOUN
gujaf-315	217	21	)	)	PUNCT
gujaf-315	217	22	at	at	ADP
gujaf-315	217	23	0.098	0.098	NUM
gujaf-315	217	24	,	,	PUNCT
gujaf-315	217	25	and	and	CCONJ
gujaf-315	217	26	firm	firm	ADJ
gujaf-315	217	27	size	size	NOUN
gujaf-315	217	28	(	(	PUNCT
gujaf-315	217	29	fsz	fsz	NOUN
gujaf-315	217	30	)	)	PUNCT
gujaf-315	217	31	at	at	ADP
gujaf-315	217	32	0.015	0.015	NUM
gujaf-315	217	33	.	.	PUNCT
gujaf-315	218	1	these	these	DET
gujaf-315	218	2	lower	low	ADJ
gujaf-315	218	3	values	value	NOUN
gujaf-315	218	4	indicate	indicate	VERB
gujaf-315	218	5	that	that	SCONJ
gujaf-315	218	6	,	,	PUNCT
gujaf-315	218	7	while	while	SCONJ
gujaf-315	218	8	there	there	PRON
gujaf-315	218	9	is	be	VERB
gujaf-315	218	10	some	some	DET
gujaf-315	218	11	positive	positive	ADJ
gujaf-315	218	12	relationship	relationship	NOUN
gujaf-315	218	13	,	,	PUNCT
gujaf-315	218	14	these	these	DET
gujaf-315	218	15	other	other	ADJ
gujaf-315	218	16	variables	variable	NOUN
gujaf-315	218	17	do	do	AUX
gujaf-315	218	18	not	not	PART
gujaf-315	218	19	strongly	strongly	ADV
gujaf-315	218	20	align	align	VERB
gujaf-315	218	21	with	with	ADP
gujaf-315	218	22	the	the	DET
gujaf-315	218	23	risk	risk	NOUN
gujaf-315	218	24	-	-	PUNCT
gujaf-315	218	25	adjusted	adjust	VERB
gujaf-315	218	26	returns	return	NOUN
gujaf-315	218	27	,	,	PUNCT
gujaf-315	218	28	signifying	signify	VERB
gujaf-315	218	29	that	that	SCONJ
gujaf-315	218	30	environmental	environmental	ADJ
gujaf-315	218	31	factors	factor	NOUN
gujaf-315	218	32	are	be	AUX
gujaf-315	218	33	more	more	ADV
gujaf-315	218	34	directly	directly	ADV
gujaf-315	218	35	tied	tie	VERB
gujaf-315	218	36	to	to	AUX
gujaf-315	218	37	risk	risk	NOUN
gujaf-315	218	38	portfolio	portfolio	NOUN
gujaf-315	218	39	in	in	ADP
gujaf-315	218	40	terms	term	NOUN
gujaf-315	218	41	of	of	ADP
gujaf-315	218	42	risk	risk	NOUN
gujaf-315	218	43	-	-	PUNCT
gujaf-315	218	44	adjusted	adjust	VERB
gujaf-315	218	45	returns	return	NOUN
gujaf-315	218	46	than	than	ADP
gujaf-315	218	47	social	social	ADJ
gujaf-315	218	48	,	,	PUNCT
gujaf-315	218	49	governance	governance	NOUN
gujaf-315	218	50	,	,	PUNCT
gujaf-315	218	51	or	or	CCONJ
gujaf-315	218	52	firm	firm	ADJ
gujaf-315	218	53	size	size	NOUN
gujaf-315	218	54	factors	factor	NOUN
gujaf-315	218	55	.	.	PUNCT
gujaf-315	219	1	gusau	gusau	ADJ
gujaf-315	219	2	journal	journal	PROPN
gujaf-315	219	3	of	of	ADP
gujaf-315	219	4	accounting	accounting	NOUN
gujaf-315	219	5	and	and	CCONJ
gujaf-315	219	6	finance	finance	NOUN
gujaf-315	219	7	,	,	PUNCT
gujaf-315	219	8	vol	vol	NOUN
gujaf-315	219	9	.	.	PROPN
gujaf-315	219	10	5	5	NUM
gujaf-315	219	11	,	,	PUNCT
gujaf-315	219	12	issue	issue	NOUN
gujaf-315	219	13	2	2	NUM
gujaf-315	219	14	,	,	PUNCT
gujaf-315	219	15	october	october	PROPN
gujaf-315	219	16	,	,	PUNCT
gujaf-315	219	17	2024	2024	NUM
gujaf-315	219	18	150	150	NUM
gujaf-315	219	19	diagnostics	diagnostic	NOUN
gujaf-315	219	20	tests	test	VERB
gujaf-315	219	21	the	the	DET
gujaf-315	219	22	regression	regression	NOUN
gujaf-315	219	23	model	model	NOUN
gujaf-315	219	24	underwent	undergo	VERB
gujaf-315	219	25	robustness	robustness	NOUN
gujaf-315	219	26	tests	test	NOUN
gujaf-315	219	27	to	to	PART
gujaf-315	219	28	confirm	confirm	VERB
gujaf-315	219	29	the	the	DET
gujaf-315	219	30	reliability	reliability	NOUN
gujaf-315	219	31	and	and	CCONJ
gujaf-315	219	32	accuracy	accuracy	NOUN
gujaf-315	219	33	of	of	ADP
gujaf-315	219	34	its	its	PRON
gujaf-315	219	35	statistical	statistical	ADJ
gujaf-315	219	36	inference	inference	NOUN
gujaf-315	219	37	.	.	PUNCT
gujaf-315	220	1	these	these	DET
gujaf-315	220	2	tests	test	NOUN
gujaf-315	220	3	included	include	VERB
gujaf-315	220	4	assessing	assess	VERB
gujaf-315	220	5	multicollinearity	multicollinearity	NOUN
gujaf-315	220	6	,	,	PUNCT
gujaf-315	220	7	vif	vif	NOUN
gujaf-315	220	8	,	,	PUNCT
gujaf-315	220	9	hausman	hausman	PROPN
gujaf-315	220	10	specification	specification	NOUN
gujaf-315	220	11	,	,	PUNCT
gujaf-315	220	12	autocorrelation	autocorrelation	NOUN
gujaf-315	220	13	heteroskedasticity	heteroskedasticity	NOUN
gujaf-315	220	14	,	,	PUNCT
gujaf-315	220	15	and	and	CCONJ
gujaf-315	220	16	residual	residual	ADJ
gujaf-315	220	17	normality	normality	NOUN
gujaf-315	220	18	.	.	PUNCT
gujaf-315	221	1	table	table	NOUN
gujaf-315	221	2	3	3	NUM
gujaf-315	221	3	presents	present	VERB
gujaf-315	221	4	the	the	DET
gujaf-315	221	5	results	result	NOUN
gujaf-315	221	6	of	of	ADP
gujaf-315	221	7	the	the	DET
gujaf-315	221	8	shapiro	shapiro	PROPN
gujaf-315	221	9	-	-	PUNCT
gujaf-315	221	10	wilk	wilk	NOUN
gujaf-315	221	11	normality	normality	NOUN
gujaf-315	221	12	test	test	NOUN
gujaf-315	221	13	,	,	PUNCT
gujaf-315	221	14	which	which	PRON
gujaf-315	221	15	was	be	AUX
gujaf-315	221	16	conducted	conduct	VERB
gujaf-315	221	17	to	to	PART
gujaf-315	221	18	determine	determine	VERB
gujaf-315	221	19	if	if	SCONJ
gujaf-315	221	20	the	the	DET
gujaf-315	221	21	dataset	dataset	NOUN
gujaf-315	221	22	follows	follow	VERB
gujaf-315	221	23	a	a	DET
gujaf-315	221	24	normal	normal	ADJ
gujaf-315	221	25	distribution	distribution	NOUN
gujaf-315	221	26	.	.	PUNCT
gujaf-315	222	1	the	the	DET
gujaf-315	222	2	focus	focus	NOUN
gujaf-315	222	3	of	of	ADP
gujaf-315	222	4	the	the	DET
gujaf-315	222	5	normality	normality	NOUN
gujaf-315	222	6	assessment	assessment	NOUN
gujaf-315	222	7	was	be	AUX
gujaf-315	222	8	on	on	ADP
gujaf-315	222	9	the	the	DET
gujaf-315	222	10	residuals	residual	NOUN
gujaf-315	222	11	,	,	PUNCT
gujaf-315	222	12	rather	rather	ADV
gujaf-315	222	13	than	than	ADP
gujaf-315	222	14	the	the	DET
gujaf-315	222	15	raw	raw	ADJ
gujaf-315	222	16	data	datum	NOUN
gujaf-315	222	17	,	,	PUNCT
gujaf-315	222	18	in	in	ADP
gujaf-315	222	19	accordance	accordance	NOUN
gujaf-315	222	20	with	with	ADP
gujaf-315	222	21	the	the	DET
gujaf-315	222	22	approach	approach	NOUN
gujaf-315	222	23	suggested	suggest	VERB
gujaf-315	222	24	by	by	ADP
gujaf-315	222	25	ghasemi	ghasemi	NOUN
gujaf-315	222	26	and	and	CCONJ
gujaf-315	222	27	zahediasl	zahediasl	NOUN
gujaf-315	222	28	(	(	PUNCT
gujaf-315	222	29	2012	2012	NUM
gujaf-315	222	30	)	)	PUNCT
gujaf-315	222	31	.	.	PUNCT
gujaf-315	223	1	the	the	DET
gujaf-315	223	2	test	test	NOUN
gujaf-315	223	3	yielded	yield	VERB
gujaf-315	223	4	a	a	DET
gujaf-315	223	5	p	p	ADJ
gujaf-315	223	6	-	-	PUNCT
gujaf-315	223	7	value	value	NOUN
gujaf-315	223	8	greater	great	ADJ
gujaf-315	223	9	than	than	ADP
gujaf-315	223	10	0.05	0.05	NUM
gujaf-315	223	11	at	at	ADP
gujaf-315	223	12	the	the	DET
gujaf-315	223	13	5	5	NUM
gujaf-315	223	14	%	%	NOUN
gujaf-315	223	15	significance	significance	NOUN
gujaf-315	223	16	level	level	NOUN
gujaf-315	223	17	,	,	PUNCT
gujaf-315	223	18	indicating	indicate	VERB
gujaf-315	223	19	that	that	SCONJ
gujaf-315	223	20	the	the	DET
gujaf-315	223	21	null	null	ADJ
gujaf-315	223	22	hypothesis	hypothesis	NOUN
gujaf-315	223	23	could	could	AUX
gujaf-315	223	24	not	not	PART
gujaf-315	223	25	be	be	AUX
gujaf-315	223	26	rejected	reject	VERB
gujaf-315	223	27	.	.	PUNCT
gujaf-315	224	1	therefore	therefore	ADV
gujaf-315	224	2	,	,	PUNCT
gujaf-315	224	3	the	the	DET
gujaf-315	224	4	analysis	analysis	NOUN
gujaf-315	224	5	concludes	conclude	VERB
gujaf-315	224	6	that	that	SCONJ
gujaf-315	224	7	the	the	DET
gujaf-315	224	8	residuals	residual	NOUN
gujaf-315	224	9	are	be	AUX
gujaf-315	224	10	normally	normally	ADV
gujaf-315	224	11	distributed	distribute	VERB
gujaf-315	224	12	.	.	PUNCT
gujaf-315	225	1	table	table	NOUN
gujaf-315	225	2	3	3	NUM
gujaf-315	225	3	:	:	PUNCT
gujaf-315	225	4	shapiro	shapiro	PROPN
gujaf-315	225	5	-	-	PUNCT
gujaf-315	225	6	wilk	wilk	NOUN
gujaf-315	225	7	w	w	PROPN
gujaf-315	225	8	test	test	NOUN
gujaf-315	225	9	for	for	ADP
gujaf-315	225	10	residual	residual	ADJ
gujaf-315	225	11	distribution	distribution	NOUN
gujaf-315	225	12	variable	variable	NOUN
gujaf-315	225	13	obs	obs	PROPN
gujaf-315	225	14	w	w	PROPN
gujaf-315	225	15	v	v	PROPN
gujaf-315	225	16	z	z	PROPN
gujaf-315	225	17	prob	prob	PROPN
gujaf-315	225	18	>	>	PROPN
gujaf-315	225	19	z	z	PROPN
gujaf-315	225	20	resid	resid	VERB
gujaf-315	225	21	88	88	NUM
gujaf-315	225	22	0.178	0.178	NUM
gujaf-315	225	23	1.229	1.229	NUM
gujaf-315	225	24	1.064	1.064	NUM
gujaf-315	225	25	0.1954	0.1954	NUM
gujaf-315	225	26	source	source	NOUN
gujaf-315	225	27	:	:	PUNCT
gujaf-315	225	28	author	author	NOUN
gujaf-315	225	29	’s	’s	PART
gujaf-315	225	30	computations	computation	NOUN
gujaf-315	225	31	generated	generate	VERB
gujaf-315	225	32	with	with	ADP
gujaf-315	225	33	stata	stata	NOUN
gujaf-315	225	34	software	software	NOUN
gujaf-315	225	35	figure	figure	NOUN
gujaf-315	225	36	1	1	NUM
gujaf-315	225	37	:	:	PUNCT
gujaf-315	225	38	vif	vif	NOUN
gujaf-315	225	39	test	test	NOUN
gujaf-315	225	40	for	for	ADP
gujaf-315	225	41	multicollinearity	multicollinearity	NOUN
gujaf-315	225	42	source	source	NOUN
gujaf-315	225	43	:	:	PUNCT
gujaf-315	225	44	author	author	PROPN
gujaf-315	225	45	’s	’s	PART
gujaf-315	225	46	computations	computation	NOUN
gujaf-315	225	47	generated	generate	VERB
gujaf-315	225	48	with	with	ADP
gujaf-315	225	49	stata	stata	NOUN
gujaf-315	225	50	software	software	NOUN
gujaf-315	225	51	the	the	DET
gujaf-315	225	52	variance	variance	NOUN
gujaf-315	225	53	inflation	inflation	NOUN
gujaf-315	225	54	factor	factor	NOUN
gujaf-315	225	55	(	(	PUNCT
gujaf-315	225	56	vif	vif	NOUN
gujaf-315	225	57	)	)	PUNCT
gujaf-315	225	58	values	value	NOUN
gujaf-315	225	59	in	in	ADP
gujaf-315	225	60	this	this	DET
gujaf-315	225	61	study	study	NOUN
gujaf-315	225	62	indicate	indicate	VERB
gujaf-315	225	63	a	a	DET
gujaf-315	225	64	low	low	ADJ
gujaf-315	225	65	to	to	PART
gujaf-315	225	66	moderate	moderate	ADJ
gujaf-315	225	67	degree	degree	NOUN
gujaf-315	225	68	of	of	ADP
gujaf-315	225	69	multicollinearity	multicollinearity	NOUN
gujaf-315	225	70	among	among	ADP
gujaf-315	225	71	the	the	DET
gujaf-315	225	72	independent	independent	ADJ
gujaf-315	225	73	variables	variable	NOUN
gujaf-315	225	74	,	,	PUNCT
gujaf-315	225	75	with	with	ADP
gujaf-315	225	76	all	all	DET
gujaf-315	225	77	vifs	vif	NOUN
gujaf-315	225	78	falling	fall	VERB
gujaf-315	225	79	well	well	ADV
gujaf-315	225	80	below	below	ADP
gujaf-315	225	81	the	the	DET
gujaf-315	225	82	threshold	threshold	NOUN
gujaf-315	225	83	of	of	ADP
gujaf-315	225	84	10	10	NUM
gujaf-315	225	85	.	.	PUNCT
gujaf-315	226	1	specifically	specifically	ADV
gujaf-315	226	2	,	,	PUNCT
gujaf-315	226	3	environmental	environmental	ADJ
gujaf-315	226	4	(	(	PUNCT
gujaf-315	226	5	env	env	NOUN
gujaf-315	226	6	)	)	PUNCT
gujaf-315	226	7	has	have	VERB
gujaf-315	226	8	a	a	DET
gujaf-315	226	9	vif	vif	NOUN
gujaf-315	226	10	of	of	ADP
gujaf-315	226	11	1.821	1.821	NUM
gujaf-315	226	12	,	,	PUNCT
gujaf-315	226	13	social	social	ADJ
gujaf-315	226	14	(	(	PUNCT
gujaf-315	226	15	soc	soc	NOUN
gujaf-315	226	16	)	)	PUNCT
gujaf-315	226	17	has	have	VERB
gujaf-315	226	18	1.496	1.496	NUM
gujaf-315	226	19	,	,	PUNCT
gujaf-315	226	20	firm	firm	ADJ
gujaf-315	226	21	size	size	NOUN
gujaf-315	226	22	(	(	PUNCT
gujaf-315	226	23	fsz	fsz	NOUN
gujaf-315	226	24	)	)	PUNCT
gujaf-315	226	25	has	have	VERB
gujaf-315	226	26	1.225	1.225	NUM
gujaf-315	226	27	,	,	PUNCT
gujaf-315	226	28	and	and	CCONJ
gujaf-315	226	29	governance	governance	NOUN
gujaf-315	226	30	(	(	PUNCT
gujaf-315	226	31	gov	gov	NOUN
gujaf-315	226	32	)	)	PUNCT
gujaf-315	226	33	has	have	VERB
gujaf-315	226	34	1.104	1.104	NUM
gujaf-315	226	35	,	,	PUNCT
gujaf-315	226	36	resulting	result	VERB
gujaf-315	226	37	in	in	ADP
gujaf-315	226	38	a	a	DET
gujaf-315	226	39	mean	mean	ADJ
gujaf-315	226	40	vif	vif	NOUN
gujaf-315	226	41	of	of	ADP
gujaf-315	226	42	1.4115	1.4115	NUM
gujaf-315	226	43	.	.	PUNCT
gujaf-315	227	1	these	these	DET
gujaf-315	227	2	values	value	NOUN
gujaf-315	227	3	suggest	suggest	VERB
gujaf-315	227	4	that	that	SCONJ
gujaf-315	227	5	each	each	DET
gujaf-315	227	6	variable	variable	NOUN
gujaf-315	227	7	is	be	AUX
gujaf-315	227	8	relatively	relatively	ADV
gujaf-315	227	9	independent	independent	ADJ
gujaf-315	227	10	from	from	ADP
gujaf-315	227	11	the	the	DET
gujaf-315	227	12	others	other	NOUN
gujaf-315	227	13	,	,	PUNCT
gujaf-315	227	14	minimizing	minimize	VERB
gujaf-315	227	15	the	the	DET
gujaf-315	227	16	risk	risk	NOUN
gujaf-315	227	17	of	of	ADP
gujaf-315	227	18	multicollinearity	multicollinearity	NOUN
gujaf-315	227	19	that	that	PRON
gujaf-315	227	20	could	could	AUX
gujaf-315	227	21	otherwise	otherwise	ADV
gujaf-315	227	22	inflate	inflate	VERB
gujaf-315	227	23	standard	standard	ADJ
gujaf-315	227	24	errors	error	NOUN
gujaf-315	227	25	and	and	CCONJ
gujaf-315	227	26	lead	lead	VERB
gujaf-315	227	27	to	to	ADP
gujaf-315	227	28	unreliable	unreliable	ADJ
gujaf-315	227	29	coefficient	coefficient	NOUN
gujaf-315	227	30	estimates	estimate	NOUN
gujaf-315	227	31	.	.	PUNCT
gujaf-315	228	1	the	the	DET
gujaf-315	228	2	low	low	ADJ
gujaf-315	228	3	multicollinearity	multicollinearity	NOUN
gujaf-315	228	4	among	among	ADP
gujaf-315	228	5	env	env	PROPN
gujaf-315	228	6	,	,	PUNCT
gujaf-315	228	7	soc	soc	NOUN
gujaf-315	228	8	,	,	PUNCT
gujaf-315	228	9	fsz	fsz	NOUN
gujaf-315	228	10	,	,	PUNCT
gujaf-315	228	11	and	and	CCONJ
gujaf-315	228	12	gov	gov	NOUN
gujaf-315	228	13	supports	support	VERB
gujaf-315	228	14	the	the	DET
gujaf-315	228	15	robustness	robustness	NOUN
gujaf-315	228	16	of	of	ADP
gujaf-315	228	17	the	the	DET
gujaf-315	228	18	regression	regression	NOUN
gujaf-315	228	19	model	model	NOUN
gujaf-315	228	20	,	,	PUNCT
gujaf-315	228	21	ensuring	ensure	VERB
gujaf-315	228	22	reliable	reliable	ADJ
gujaf-315	228	23	insights	insight	NOUN
gujaf-315	228	24	into	into	ADP
gujaf-315	228	25	each	each	DET
gujaf-315	228	26	variable	variable	NOUN
gujaf-315	228	27	’s	’s	PART
gujaf-315	228	28	impact	impact	NOUN
gujaf-315	228	29	on	on	ADP
gujaf-315	228	30	the	the	DET
gujaf-315	228	31	dependent	dependent	ADJ
gujaf-315	228	32	variable	variable	NOUN
gujaf-315	228	33	.	.	PUNCT
gujaf-315	229	1	table	table	NOUN
gujaf-315	229	2	4	4	NUM
gujaf-315	229	3	:	:	PUNCT
gujaf-315	229	4	breusch	breusch	PROPN
gujaf-315	229	5	-	-	PUNCT
gujaf-315	229	6	pagan	pagan	ADJ
gujaf-315	229	7	/	/	SYM
gujaf-315	229	8	cook	cook	PROPN
gujaf-315	229	9	-	-	PUNCT
gujaf-315	229	10	weisberg	weisberg	PROPN
gujaf-315	229	11	test	test	NOUN
gujaf-315	229	12	for	for	ADP
gujaf-315	229	13	heteroskedasticity	heteroskedasticity	NOUN
gujaf-315	229	14	and	and	CCONJ
gujaf-315	229	15	autocorrelation	autocorrelation	NOUN
gujaf-315	229	16	variables	variable	NOUN
gujaf-315	229	17	hettest	hett	ADJ
gujaf-315	229	18	auto	auto	PROPN
gujaf-315	229	19	chi2(1	chi2(1	NOUN
gujaf-315	229	20	)	)	PUNCT
gujaf-315	229	21	1.609	1.609	NUM
gujaf-315	229	22	1.542	1.542	NUM
gujaf-315	229	23	prob	prob	NOUN
gujaf-315	229	24	>	>	X
gujaf-315	229	25	chi2	chi2	PROPN
gujaf-315	229	26	0.122	0.122	NUM
gujaf-315	229	27	0.268	0.268	NUM
gujaf-315	229	28	source	source	NOUN
gujaf-315	229	29	:	:	PUNCT
gujaf-315	229	30	author	author	NOUN
gujaf-315	229	31	’s	’s	PART
gujaf-315	229	32	computations	computation	NOUN
gujaf-315	229	33	generated	generate	VERB
gujaf-315	229	34	with	with	ADP
gujaf-315	229	35	stata	stata	NOUN
gujaf-315	229	36	software	software	PROPN
gujaf-315	229	37	gusau	gusau	PROPN
gujaf-315	229	38	journal	journal	NOUN
gujaf-315	229	39	of	of	ADP
gujaf-315	229	40	accounting	accounting	NOUN
gujaf-315	229	41	and	and	CCONJ
gujaf-315	229	42	finance	finance	NOUN
gujaf-315	229	43	,	,	PUNCT
gujaf-315	229	44	vol	vol	NOUN
gujaf-315	229	45	.	.	PROPN
gujaf-315	229	46	5	5	NUM
gujaf-315	229	47	,	,	PUNCT
gujaf-315	229	48	issue	issue	NOUN
gujaf-315	229	49	2	2	NUM
gujaf-315	229	50	,	,	PUNCT
gujaf-315	229	51	october	october	PROPN
gujaf-315	229	52	,	,	PUNCT
gujaf-315	229	53	2024	2024	NUM
gujaf-315	229	54	151	151	NUM
gujaf-315	229	55	the	the	DET
gujaf-315	229	56	breusch	breusch	ADV
gujaf-315	229	57	-	-	PUNCT
gujaf-315	229	58	pagan	pagan	ADJ
gujaf-315	229	59	/	/	SYM
gujaf-315	229	60	cook	cook	PROPN
gujaf-315	229	61	-	-	PUNCT
gujaf-315	229	62	weisberg	weisberg	PROPN
gujaf-315	229	63	test	test	NOUN
gujaf-315	229	64	for	for	ADP
gujaf-315	229	65	heteroskedasticity	heteroskedasticity	NOUN
gujaf-315	229	66	and	and	CCONJ
gujaf-315	229	67	the	the	DET
gujaf-315	229	68	autocorrelation	autocorrelation	NOUN
gujaf-315	229	69	test	test	NOUN
gujaf-315	229	70	are	be	AUX
gujaf-315	229	71	diagnostic	diagnostic	ADJ
gujaf-315	229	72	checks	check	NOUN
gujaf-315	229	73	that	that	PRON
gujaf-315	229	74	assess	assess	VERB
gujaf-315	229	75	key	key	ADJ
gujaf-315	229	76	assumptions	assumption	NOUN
gujaf-315	229	77	in	in	ADP
gujaf-315	229	78	regression	regression	NOUN
gujaf-315	229	79	models	model	NOUN
gujaf-315	229	80	.	.	PUNCT
gujaf-315	230	1	the	the	DET
gujaf-315	230	2	heteroskedasticity	heteroskedasticity	NOUN
gujaf-315	230	3	test	test	NOUN
gujaf-315	230	4	returned	return	VERB
gujaf-315	230	5	a	a	DET
gujaf-315	230	6	chi	chi	ADJ
gujaf-315	230	7	-	-	PUNCT
gujaf-315	230	8	square	square	ADJ
gujaf-315	230	9	statistic	statistic	NOUN
gujaf-315	230	10	of	of	ADP
gujaf-315	230	11	1.609	1.609	NUM
gujaf-315	230	12	with	with	ADP
gujaf-315	230	13	a	a	DET
gujaf-315	230	14	p	p	NOUN
gujaf-315	230	15	-	-	PUNCT
gujaf-315	230	16	value	value	NOUN
gujaf-315	230	17	of	of	ADP
gujaf-315	230	18	0.122	0.122	NUM
gujaf-315	230	19	,	,	PUNCT
gujaf-315	230	20	and	and	CCONJ
gujaf-315	230	21	the	the	DET
gujaf-315	230	22	autocorrelation	autocorrelation	NOUN
gujaf-315	230	23	test	test	NOUN
gujaf-315	230	24	showed	show	VERB
gujaf-315	230	25	a	a	DET
gujaf-315	230	26	chi	chi	ADJ
gujaf-315	230	27	-	-	PUNCT
gujaf-315	230	28	square	square	ADJ
gujaf-315	230	29	statistic	statistic	NOUN
gujaf-315	230	30	of	of	ADP
gujaf-315	230	31	1.542	1.542	NUM
gujaf-315	230	32	with	with	ADP
gujaf-315	230	33	a	a	DET
gujaf-315	230	34	p	p	NOUN
gujaf-315	230	35	-	-	PUNCT
gujaf-315	230	36	value	value	NOUN
gujaf-315	230	37	of	of	ADP
gujaf-315	230	38	0.268	0.268	NUM
gujaf-315	230	39	.	.	PUNCT
gujaf-315	231	1	both	both	DET
gujaf-315	231	2	p	p	NOUN
gujaf-315	231	3	-	-	PUNCT
gujaf-315	231	4	values	value	NOUN
gujaf-315	231	5	exceed	exceed	VERB
gujaf-315	231	6	0.05	0.05	NUM
gujaf-315	231	7	,	,	PUNCT
gujaf-315	231	8	indicating	indicate	VERB
gujaf-315	231	9	no	no	DET
gujaf-315	231	10	significant	significant	ADJ
gujaf-315	231	11	evidence	evidence	NOUN
gujaf-315	231	12	of	of	ADP
gujaf-315	231	13	heteroskedasticity	heteroskedasticity	NOUN
gujaf-315	231	14	or	or	CCONJ
gujaf-315	231	15	autocorrelation	autocorrelation	NOUN
gujaf-315	231	16	in	in	ADP
gujaf-315	231	17	the	the	DET
gujaf-315	231	18	model	model	NOUN
gujaf-315	231	19	’s	’s	PART
gujaf-315	231	20	residuals	residual	NOUN
gujaf-315	231	21	.	.	PUNCT
gujaf-315	232	1	this	this	PRON
gujaf-315	232	2	suggests	suggest	VERB
gujaf-315	232	3	that	that	SCONJ
gujaf-315	232	4	the	the	DET
gujaf-315	232	5	assumptions	assumption	NOUN
gujaf-315	232	6	of	of	ADP
gujaf-315	232	7	constant	constant	ADJ
gujaf-315	232	8	variance	variance	NOUN
gujaf-315	232	9	and	and	CCONJ
gujaf-315	232	10	uncorrelated	uncorrelated	ADJ
gujaf-315	232	11	residuals	residual	NOUN
gujaf-315	232	12	hold	hold	VERB
gujaf-315	232	13	,	,	PUNCT
gujaf-315	232	14	implying	imply	VERB
gujaf-315	232	15	that	that	SCONJ
gujaf-315	232	16	the	the	DET
gujaf-315	232	17	model	model	NOUN
gujaf-315	232	18	is	be	AUX
gujaf-315	232	19	likely	likely	ADV
gujaf-315	232	20	well	well	ADV
gujaf-315	232	21	-	-	PUNCT
gujaf-315	232	22	specified	specify	VERB
gujaf-315	232	23	,	,	PUNCT
gujaf-315	232	24	with	with	ADP
gujaf-315	232	25	efficient	efficient	ADJ
gujaf-315	232	26	and	and	CCONJ
gujaf-315	232	27	unbiased	unbiased	ADJ
gujaf-315	232	28	estimators	estimator	NOUN
gujaf-315	232	29	.	.	PUNCT
gujaf-315	233	1	table	table	NOUN
gujaf-315	233	2	5	5	NUM
gujaf-315	233	3	:	:	PUNCT
gujaf-315	233	4	regression	regression	NOUN
gujaf-315	233	5	result	result	NOUN
gujaf-315	233	6	variables	variable	NOUN
gujaf-315	233	7	(	(	PUNCT
gujaf-315	233	8	1	1	X
gujaf-315	233	9	)	)	PUNCT
gujaf-315	233	10	ols	ol	NOUN
gujaf-315	233	11	(	(	PUNCT
gujaf-315	233	12	2	2	X
gujaf-315	233	13	)	)	PUNCT
gujaf-315	233	14	2sls	2sls	NOUN
gujaf-315	233	15	intercept	intercept	NOUN
gujaf-315	233	16	-1.82	-1.82	NOUN
gujaf-315	233	17	*	*	PUNCT
gujaf-315	233	18	*	*	PUNCT
gujaf-315	233	19	*	*	PUNCT
gujaf-315	233	20	-1.82	-1.82	NOUN
gujaf-315	233	21	*	*	PUNCT
gujaf-315	233	22	*	*	PUNCT
gujaf-315	233	23	*	*	PUNCT
gujaf-315	233	24	(	(	PUNCT
gujaf-315	233	25	0.25	0.25	NUM
gujaf-315	233	26	)	)	PUNCT
gujaf-315	233	27	(	(	PUNCT
gujaf-315	233	28	0.25	0.25	NUM
gujaf-315	233	29	)	)	PUNCT
gujaf-315	233	30	environmental	environmental	ADJ
gujaf-315	233	31	score	score	NOUN
gujaf-315	233	32	0.017	0.017	NUM
gujaf-315	233	33	*	*	PUNCT
gujaf-315	233	34	*	*	PUNCT
gujaf-315	233	35	*	*	PUNCT
gujaf-315	234	1	0.017	0.017	NUM
gujaf-315	234	2	*	*	PUNCT
gujaf-315	234	3	*	*	PUNCT
gujaf-315	234	4	*	*	PUNCT
gujaf-315	234	5	(	(	PUNCT
gujaf-315	234	6	0.002	0.002	NUM
gujaf-315	234	7	)	)	PUNCT
gujaf-315	234	8	(	(	PUNCT
gujaf-315	234	9	0.002	0.002	NUM
gujaf-315	234	10	)	)	PUNCT
gujaf-315	234	11	social	social	ADJ
gujaf-315	234	12	score	score	NOUN
gujaf-315	234	13	0.010	0.010	NUM
gujaf-315	234	14	*	*	PUNCT
gujaf-315	234	15	*	*	PUNCT
gujaf-315	234	16	*	*	PUNCT
gujaf-315	234	17	0.010	0.010	NUM
gujaf-315	234	18	*	*	PUNCT
gujaf-315	234	19	*	*	PUNCT
gujaf-315	234	20	*	*	PUNCT
gujaf-315	234	21	(	(	PUNCT
gujaf-315	234	22	0.002	0.002	NUM
gujaf-315	234	23	)	)	PUNCT
gujaf-315	234	24	(	(	PUNCT
gujaf-315	234	25	0.002	0.002	NUM
gujaf-315	234	26	)	)	PUNCT
gujaf-315	234	27	governance	governance	NOUN
gujaf-315	234	28	score	score	NOUN
gujaf-315	234	29	0.007	0.007	NUM
gujaf-315	234	30	*	*	PUNCT
gujaf-315	234	31	*	*	PUNCT
gujaf-315	234	32	0.007	0.007	NUM
gujaf-315	234	33	*	*	NOUN
gujaf-315	234	34	*	*	PUNCT
gujaf-315	234	35	(	(	PUNCT
gujaf-315	234	36	0.002	0.002	NUM
gujaf-315	234	37	)	)	PUNCT
gujaf-315	234	38	(	(	PUNCT
gujaf-315	234	39	0.002	0.002	NUM
gujaf-315	234	40	)	)	PUNCT
gujaf-315	234	41	firm	firm	ADJ
gujaf-315	234	42	size	size	NOUN
gujaf-315	234	43	0.003	0.003	NUM
gujaf-315	234	44	*	*	PUNCT
gujaf-315	234	45	*	*	PUNCT
gujaf-315	234	46	*	*	PUNCT
gujaf-315	234	47	0.003	0.003	NUM
gujaf-315	234	48	*	*	PUNCT
gujaf-315	234	49	*	*	PUNCT
gujaf-315	234	50	*	*	NOUN
gujaf-315	234	51	observations	observation	NOUN
gujaf-315	234	52	88	88	NUM
gujaf-315	234	53	88	88	NUM
gujaf-315	234	54	r	r	NOUN
gujaf-315	234	55	-	-	PUNCT
gujaf-315	234	56	squared	square	VERB
gujaf-315	234	57	0.258	0.258	NUM
gujaf-315	234	58	0.416	0.416	NUM
gujaf-315	234	59	note	note	NOUN
gujaf-315	234	60	:	:	PUNCT
gujaf-315	234	61	standard	standard	ADJ
gujaf-315	234	62	errors	error	NOUN
gujaf-315	234	63	in	in	ADP
gujaf-315	234	64	parentheses	parenthesis	NOUN
gujaf-315	234	65	,	,	PUNCT
gujaf-315	234	66	*	*	PUNCT
gujaf-315	234	67	*	*	PUNCT
gujaf-315	234	68	*	*	PUNCT
gujaf-315	234	69	p<0.01	p<0.01	PROPN
gujaf-315	234	70	,	,	PUNCT
gujaf-315	234	71	*	*	PUNCT
gujaf-315	234	72	*	*	PUNCT
gujaf-315	234	73	p<0.05	p<0.05	NOUN
gujaf-315	234	74	,	,	PUNCT
gujaf-315	234	75	*	*	SYM
gujaf-315	234	76	p<0.1	p<0.1	NUM
gujaf-315	234	77	source	source	NOUN
gujaf-315	234	78	:	:	PUNCT
gujaf-315	234	79	author	author	NOUN
gujaf-315	234	80	’s	’s	PART
gujaf-315	234	81	computations	computation	NOUN
gujaf-315	234	82	generated	generate	VERB
gujaf-315	234	83	with	with	ADP
gujaf-315	234	84	stata	stata	NOUN
gujaf-315	234	85	software	software	NOUN
gujaf-315	234	86	the	the	DET
gujaf-315	234	87	r	r	NOUN
gujaf-315	234	88	-	-	PUNCT
gujaf-315	234	89	squared	square	VERB
gujaf-315	234	90	values	value	NOUN
gujaf-315	234	91	for	for	ADP
gujaf-315	234	92	the	the	DET
gujaf-315	234	93	ols	ol	NOUN
gujaf-315	234	94	and	and	CCONJ
gujaf-315	234	95	2sls	2sls	NUM
gujaf-315	234	96	models	model	NOUN
gujaf-315	234	97	are	be	AUX
gujaf-315	234	98	0.258	0.258	NUM
gujaf-315	234	99	and	and	CCONJ
gujaf-315	234	100	0.416	0.416	NUM
gujaf-315	234	101	,	,	PUNCT
gujaf-315	234	102	respectively	respectively	ADV
gujaf-315	234	103	,	,	PUNCT
gujaf-315	234	104	indicating	indicate	VERB
gujaf-315	234	105	that	that	SCONJ
gujaf-315	234	106	the	the	DET
gujaf-315	234	107	2sls	2sls	PROPN
gujaf-315	234	108	model	model	NOUN
gujaf-315	234	109	explains	explain	VERB
gujaf-315	234	110	a	a	DET
gujaf-315	234	111	larger	large	ADJ
gujaf-315	234	112	portion	portion	NOUN
gujaf-315	234	113	of	of	ADP
gujaf-315	234	114	the	the	DET
gujaf-315	234	115	variance	variance	NOUN
gujaf-315	234	116	in	in	ADP
gujaf-315	234	117	the	the	DET
gujaf-315	234	118	risk	risk	NOUN
gujaf-315	234	119	portfolio	portfolio	NOUN
gujaf-315	234	120	.	.	PUNCT
gujaf-315	235	1	this	this	DET
gujaf-315	235	2	improvement	improvement	NOUN
gujaf-315	235	3	may	may	AUX
gujaf-315	235	4	suggest	suggest	VERB
gujaf-315	235	5	that	that	SCONJ
gujaf-315	235	6	the	the	DET
gujaf-315	235	7	instrumental	instrumental	ADJ
gujaf-315	235	8	variable	variable	ADJ
gujaf-315	235	9	approach	approach	NOUN
gujaf-315	235	10	in	in	ADP
gujaf-315	235	11	the	the	DET
gujaf-315	235	12	2sls	2sls	NOUN
gujaf-315	235	13	model	model	NOUN
gujaf-315	235	14	better	well	ADV
gujaf-315	235	15	captures	capture	VERB
gujaf-315	235	16	the	the	DET
gujaf-315	235	17	underlying	underlie	VERB
gujaf-315	235	18	relationship	relationship	NOUN
gujaf-315	235	19	between	between	ADP
gujaf-315	235	20	esg	esg	PROPN
gujaf-315	235	21	scores	score	NOUN
gujaf-315	235	22	,	,	PUNCT
gujaf-315	235	23	firm	firm	ADJ
gujaf-315	235	24	size	size	NOUN
gujaf-315	235	25	,	,	PUNCT
gujaf-315	235	26	and	and	CCONJ
gujaf-315	235	27	risk	risk	NOUN
gujaf-315	235	28	portfolio	portfolio	NOUN
gujaf-315	235	29	by	by	ADP
gujaf-315	235	30	accounting	account	VERB
gujaf-315	235	31	for	for	ADP
gujaf-315	235	32	endogeneity	endogeneity	NOUN
gujaf-315	235	33	or	or	CCONJ
gujaf-315	235	34	omitted	omit	VERB
gujaf-315	235	35	variable	variable	ADJ
gujaf-315	235	36	bias	bias	NOUN
gujaf-315	235	37	that	that	PRON
gujaf-315	235	38	could	could	AUX
gujaf-315	235	39	influence	influence	VERB
gujaf-315	235	40	ols	ol	NOUN
gujaf-315	235	41	estimates	estimate	NOUN
gujaf-315	235	42	.	.	PUNCT
gujaf-315	236	1	the	the	DET
gujaf-315	236	2	environmental	environmental	ADJ
gujaf-315	236	3	score	score	NOUN
gujaf-315	236	4	coefficient	coefficient	NOUN
gujaf-315	236	5	is	be	AUX
gujaf-315	236	6	positive	positive	ADJ
gujaf-315	236	7	(	(	PUNCT
gujaf-315	236	8	0.017	0.017	NUM
gujaf-315	236	9	)	)	PUNCT
gujaf-315	236	10	and	and	CCONJ
gujaf-315	236	11	highly	highly	ADV
gujaf-315	236	12	significant	significant	ADJ
gujaf-315	236	13	in	in	ADP
gujaf-315	236	14	both	both	DET
gujaf-315	236	15	models	model	NOUN
gujaf-315	236	16	(	(	PUNCT
gujaf-315	236	17	p	p	X
gujaf-315	236	18	<	<	X
gujaf-315	236	19	0.001	0.001	NUM
gujaf-315	236	20	)	)	PUNCT
gujaf-315	236	21	.	.	PUNCT
gujaf-315	237	1	this	this	PRON
gujaf-315	237	2	indicates	indicate	VERB
gujaf-315	237	3	that	that	SCONJ
gujaf-315	237	4	as	as	ADP
gujaf-315	237	5	the	the	DET
gujaf-315	237	6	environmental	environmental	ADJ
gujaf-315	237	7	score	score	NOUN
gujaf-315	237	8	increases	increase	NOUN
gujaf-315	237	9	,	,	PUNCT
gujaf-315	237	10	the	the	DET
gujaf-315	237	11	risk	risk	NOUN
gujaf-315	237	12	portfolio	portfolio	NOUN
gujaf-315	237	13	also	also	ADV
gujaf-315	237	14	increases	increase	VERB
gujaf-315	237	15	.	.	PUNCT
gujaf-315	238	1	given	give	VERB
gujaf-315	238	2	that	that	SCONJ
gujaf-315	238	3	the	the	DET
gujaf-315	238	4	risk	risk	NOUN
gujaf-315	238	5	portfolio	portfolio	NOUN
gujaf-315	238	6	is	be	AUX
gujaf-315	238	7	measured	measure	VERB
gujaf-315	238	8	as	as	ADP
gujaf-315	238	9	risk	risk	NOUN
gujaf-315	238	10	-	-	PUNCT
gujaf-315	238	11	adjusted	adjust	VERB
gujaf-315	238	12	returns	return	NOUN
gujaf-315	238	13	,	,	PUNCT
gujaf-315	238	14	a	a	DET
gujaf-315	238	15	higher	high	ADJ
gujaf-315	238	16	environmental	environmental	ADJ
gujaf-315	238	17	score	score	NOUN
gujaf-315	238	18	is	be	AUX
gujaf-315	238	19	associated	associate	VERB
gujaf-315	238	20	with	with	ADP
gujaf-315	238	21	better	well	ADJ
gujaf-315	238	22	risk	risk	NOUN
gujaf-315	238	23	-	-	PUNCT
gujaf-315	238	24	adjusted	adjust	VERB
gujaf-315	238	25	returns	return	NOUN
gujaf-315	238	26	.	.	PUNCT
gujaf-315	239	1	this	this	PRON
gujaf-315	239	2	implies	imply	VERB
gujaf-315	239	3	that	that	SCONJ
gujaf-315	239	4	environmentally	environmentally	ADV
gujaf-315	239	5	responsible	responsible	ADJ
gujaf-315	239	6	companies	company	NOUN
gujaf-315	239	7	tend	tend	VERB
gujaf-315	239	8	to	to	PART
gujaf-315	239	9	experience	experience	VERB
gujaf-315	239	10	better	well	ADJ
gujaf-315	239	11	financial	financial	ADJ
gujaf-315	239	12	performance	performance	NOUN
gujaf-315	239	13	over	over	ADP
gujaf-315	239	14	time	time	NOUN
gujaf-315	239	15	due	due	ADP
gujaf-315	239	16	to	to	ADP
gujaf-315	239	17	reduced	reduce	VERB
gujaf-315	239	18	operational	operational	ADJ
gujaf-315	239	19	and	and	CCONJ
gujaf-315	239	20	reputational	reputational	ADJ
gujaf-315	239	21	risks	risk	NOUN
gujaf-315	239	22	.	.	PUNCT
gujaf-315	240	1	this	this	DET
gujaf-315	240	2	positive	positive	ADJ
gujaf-315	240	3	association	association	NOUN
gujaf-315	240	4	implies	imply	VERB
gujaf-315	240	5	that	that	SCONJ
gujaf-315	240	6	a	a	DET
gujaf-315	240	7	higher	high	ADJ
gujaf-315	240	8	environmental	environmental	ADJ
gujaf-315	240	9	score	score	NOUN
gujaf-315	240	10	is	be	AUX
gujaf-315	240	11	linked	link	VERB
gujaf-315	240	12	to	to	ADP
gujaf-315	240	13	better	well	ADJ
gujaf-315	240	14	risk	risk	NOUN
gujaf-315	240	15	-	-	PUNCT
gujaf-315	240	16	adjusted	adjust	VERB
gujaf-315	240	17	returns	return	NOUN
gujaf-315	240	18	.	.	PUNCT
gujaf-315	241	1	•	•	NUM
gujaf-315	241	2	null	null	ADJ
gujaf-315	241	3	hypothesis	hypothesis	NOUN
gujaf-315	241	4	(	(	PUNCT
gujaf-315	241	5	h₀	h₀	NOUN
gujaf-315	241	6	):	):	PUNCT
gujaf-315	241	7	environmental	environmental	ADJ
gujaf-315	241	8	score	score	NOUN
gujaf-315	241	9	does	do	AUX
gujaf-315	241	10	not	not	PART
gujaf-315	241	11	alter	alter	VERB
gujaf-315	241	12	the	the	DET
gujaf-315	241	13	risk	risk	NOUN
gujaf-315	241	14	portfolio	portfolio	NOUN
gujaf-315	241	15	.	.	PUNCT
gujaf-315	242	1	•	•	NUM
gujaf-315	242	2	decision	decision	NOUN
gujaf-315	242	3	:	:	PUNCT
gujaf-315	242	4	reject	reject	VERB
gujaf-315	242	5	h₀	h₀	PROPN
gujaf-315	242	6	as	as	SCONJ
gujaf-315	242	7	the	the	DET
gujaf-315	242	8	environmental	environmental	ADJ
gujaf-315	242	9	score	score	NOUN
gujaf-315	242	10	is	be	AUX
gujaf-315	242	11	significant	significant	ADJ
gujaf-315	242	12	at	at	ADP
gujaf-315	242	13	p	p	X
gujaf-315	242	14	<	<	X
gujaf-315	242	15	0.001	0.001	NUM
gujaf-315	242	16	,	,	PUNCT
gujaf-315	242	17	showing	show	VERB
gujaf-315	242	18	a	a	DET
gujaf-315	242	19	positive	positive	ADJ
gujaf-315	242	20	relationship	relationship	NOUN
gujaf-315	242	21	with	with	ADP
gujaf-315	242	22	risk	risk	NOUN
gujaf-315	242	23	portfolio	portfolio	NOUN
gujaf-315	242	24	.	.	PUNCT
gujaf-315	243	1	the	the	DET
gujaf-315	243	2	social	social	ADJ
gujaf-315	243	3	score	score	NOUN
gujaf-315	243	4	also	also	ADV
gujaf-315	243	5	has	have	VERB
gujaf-315	243	6	a	a	DET
gujaf-315	243	7	positive	positive	ADJ
gujaf-315	243	8	impact	impact	NOUN
gujaf-315	243	9	on	on	ADP
gujaf-315	243	10	the	the	DET
gujaf-315	243	11	risk	risk	NOUN
gujaf-315	243	12	portfolio	portfolio	NOUN
gujaf-315	243	13	,	,	PUNCT
gujaf-315	243	14	with	with	ADP
gujaf-315	243	15	a	a	DET
gujaf-315	243	16	coefficient	coefficient	NOUN
gujaf-315	243	17	of	of	ADP
gujaf-315	243	18	0.010	0.010	NUM
gujaf-315	243	19	and	and	CCONJ
gujaf-315	243	20	high	high	ADJ
gujaf-315	243	21	statistical	statistical	ADJ
gujaf-315	243	22	significance	significance	NOUN
gujaf-315	243	23	(	(	PUNCT
gujaf-315	243	24	p	p	X
gujaf-315	243	25	<	<	X
gujaf-315	243	26	0.001	0.001	NUM
gujaf-315	243	27	)	)	PUNCT
gujaf-315	243	28	.	.	PUNCT
gujaf-315	244	1	this	this	DET
gujaf-315	244	2	result	result	NOUN
gujaf-315	244	3	indicates	indicate	VERB
gujaf-315	244	4	that	that	SCONJ
gujaf-315	244	5	improvements	improvement	NOUN
gujaf-315	244	6	in	in	ADP
gujaf-315	244	7	the	the	DET
gujaf-315	244	8	social	social	ADJ
gujaf-315	244	9	score	score	NOUN
gujaf-315	244	10	,	,	PUNCT
gujaf-315	244	11	reflecting	reflect	VERB
gujaf-315	244	12	factors	factor	NOUN
gujaf-315	244	13	such	such	ADJ
gujaf-315	244	14	as	as	ADP
gujaf-315	244	15	employee	employee	NOUN
gujaf-315	244	16	relations	relation	NOUN
gujaf-315	244	17	,	,	PUNCT
gujaf-315	244	18	community	community	NOUN
gujaf-315	244	19	impact	impact	NOUN
gujaf-315	244	20	,	,	PUNCT
gujaf-315	244	21	and	and	CCONJ
gujaf-315	244	22	human	human	ADJ
gujaf-315	244	23	rights	right	NOUN
gujaf-315	244	24	considerations	consideration	NOUN
gujaf-315	244	25	,	,	PUNCT
gujaf-315	244	26	correlate	correlate	VERB
gujaf-315	244	27	with	with	ADP
gujaf-315	244	28	higher	high	ADJ
gujaf-315	244	29	risk	risk	NOUN
gujaf-315	244	30	-	-	PUNCT
gujaf-315	244	31	adjusted	adjust	VERB
gujaf-315	244	32	returns	return	NOUN
gujaf-315	244	33	.	.	PUNCT
gujaf-315	245	1	socially	socially	ADV
gujaf-315	245	2	responsible	responsible	ADJ
gujaf-315	245	3	companies	company	NOUN
gujaf-315	245	4	may	may	AUX
gujaf-315	245	5	benefit	benefit	VERB
gujaf-315	245	6	from	from	ADP
gujaf-315	245	7	increased	increase	VERB
gujaf-315	245	8	customer	customer	NOUN
gujaf-315	245	9	loyalty	loyalty	NOUN
gujaf-315	245	10	,	,	PUNCT
gujaf-315	245	11	reduced	reduce	VERB
gujaf-315	245	12	regulatory	regulatory	ADJ
gujaf-315	245	13	risks	risk	NOUN
gujaf-315	245	14	,	,	PUNCT
gujaf-315	245	15	and	and	CCONJ
gujaf-315	245	16	improved	improve	VERB
gujaf-315	245	17	employee	employee	NOUN
gujaf-315	245	18	gusau	gusau	PROPN
gujaf-315	245	19	journal	journal	PROPN
gujaf-315	245	20	of	of	ADP
gujaf-315	245	21	accounting	accounting	NOUN
gujaf-315	245	22	and	and	CCONJ
gujaf-315	245	23	finance	finance	NOUN
gujaf-315	245	24	,	,	PUNCT
gujaf-315	245	25	vol	vol	NOUN
gujaf-315	245	26	.	.	PROPN
gujaf-315	245	27	5	5	NUM
gujaf-315	245	28	,	,	PUNCT
gujaf-315	245	29	issue	issue	NOUN
gujaf-315	245	30	2	2	NUM
gujaf-315	245	31	,	,	PUNCT
gujaf-315	245	32	october	october	PROPN
gujaf-315	245	33	,	,	PUNCT
gujaf-315	245	34	2024	2024	NUM
gujaf-315	245	35	152	152	NUM
gujaf-315	245	36	morale	morale	NOUN
gujaf-315	245	37	,	,	PUNCT
gujaf-315	245	38	all	all	PRON
gujaf-315	245	39	of	of	ADP
gujaf-315	245	40	which	which	PRON
gujaf-315	245	41	can	can	AUX
gujaf-315	245	42	contribute	contribute	VERB
gujaf-315	245	43	to	to	ADP
gujaf-315	245	44	a	a	DET
gujaf-315	245	45	stable	stable	ADJ
gujaf-315	245	46	and	and	CCONJ
gujaf-315	245	47	favorable	favorable	ADJ
gujaf-315	245	48	financial	financial	ADJ
gujaf-315	245	49	performance	performance	NOUN
gujaf-315	245	50	.	.	PUNCT
gujaf-315	246	1	a	a	DET
gujaf-315	246	2	higher	high	ADJ
gujaf-315	246	3	social	social	ADJ
gujaf-315	246	4	score	score	NOUN
gujaf-315	246	5	implies	imply	VERB
gujaf-315	246	6	positive	positive	ADJ
gujaf-315	246	7	social	social	ADJ
gujaf-315	246	8	practices	practice	NOUN
gujaf-315	246	9	,	,	PUNCT
gujaf-315	246	10	such	such	ADJ
gujaf-315	246	11	as	as	ADP
gujaf-315	246	12	community	community	NOUN
gujaf-315	246	13	engagement	engagement	NOUN
gujaf-315	246	14	and	and	CCONJ
gujaf-315	246	15	employee	employee	NOUN
gujaf-315	246	16	well	well	ADV
gujaf-315	246	17	-	-	PUNCT
gujaf-315	246	18	being	being	NOUN
gujaf-315	246	19	,	,	PUNCT
gujaf-315	246	20	which	which	PRON
gujaf-315	246	21	can	can	AUX
gujaf-315	246	22	result	result	VERB
gujaf-315	246	23	in	in	ADP
gujaf-315	246	24	reduced	reduced	ADJ
gujaf-315	246	25	risks	risk	NOUN
gujaf-315	246	26	and	and	CCONJ
gujaf-315	246	27	increased	increase	VERB
gujaf-315	246	28	stability	stability	NOUN
gujaf-315	246	29	within	within	ADP
gujaf-315	246	30	the	the	DET
gujaf-315	246	31	portfolio	portfolio	NOUN
gujaf-315	246	32	.	.	PUNCT
gujaf-315	247	1	•	•	NUM
gujaf-315	247	2	null	null	ADJ
gujaf-315	247	3	hypothesis	hypothesis	NOUN
gujaf-315	247	4	(	(	PUNCT
gujaf-315	247	5	h₀	h₀	NOUN
gujaf-315	247	6	):	):	PUNCT
gujaf-315	247	7	social	social	ADJ
gujaf-315	247	8	score	score	NOUN
gujaf-315	247	9	has	have	VERB
gujaf-315	247	10	no	no	DET
gujaf-315	247	11	effect	effect	NOUN
gujaf-315	247	12	on	on	ADP
gujaf-315	247	13	the	the	DET
gujaf-315	247	14	risk	risk	NOUN
gujaf-315	247	15	portfolio	portfolio	NOUN
gujaf-315	247	16	.	.	PUNCT
gujaf-315	248	1	•	•	NUM
gujaf-315	248	2	decision	decision	NOUN
gujaf-315	248	3	:	:	PUNCT
gujaf-315	248	4	reject	reject	VERB
gujaf-315	248	5	h₀	h₀	PROPN
gujaf-315	248	6	since	since	SCONJ
gujaf-315	248	7	the	the	DET
gujaf-315	248	8	social	social	ADJ
gujaf-315	248	9	score	score	NOUN
gujaf-315	248	10	is	be	AUX
gujaf-315	248	11	significant	significant	ADJ
gujaf-315	248	12	at	at	ADP
gujaf-315	248	13	p	p	X
gujaf-315	248	14	<	<	X
gujaf-315	248	15	0.001	0.001	NUM
gujaf-315	248	16	,	,	PUNCT
gujaf-315	248	17	confirming	confirm	VERB
gujaf-315	248	18	a	a	DET
gujaf-315	248	19	positive	positive	ADJ
gujaf-315	248	20	effect	effect	NOUN
gujaf-315	248	21	on	on	ADP
gujaf-315	248	22	the	the	DET
gujaf-315	248	23	risk	risk	NOUN
gujaf-315	248	24	portfolio	portfolio	NOUN
gujaf-315	248	25	.	.	PUNCT
gujaf-315	249	1	the	the	DET
gujaf-315	249	2	governance	governance	NOUN
gujaf-315	249	3	score	score	NOUN
gujaf-315	249	4	shows	show	VERB
gujaf-315	249	5	a	a	DET
gujaf-315	249	6	positive	positive	ADJ
gujaf-315	249	7	coefficient	coefficient	NOUN
gujaf-315	249	8	of	of	ADP
gujaf-315	249	9	0.007	0.007	NUM
gujaf-315	249	10	,	,	PUNCT
gujaf-315	249	11	significant	significant	ADJ
gujaf-315	249	12	at	at	ADP
gujaf-315	249	13	the	the	DET
gujaf-315	249	14	1	1	NUM
gujaf-315	249	15	%	%	NOUN
gujaf-315	249	16	level	level	NOUN
gujaf-315	249	17	(	(	PUNCT
gujaf-315	249	18	p	p	X
gujaf-315	249	19	<	<	X
gujaf-315	249	20	0.01	0.01	NUM
gujaf-315	249	21	)	)	PUNCT
gujaf-315	249	22	in	in	ADP
gujaf-315	249	23	both	both	DET
gujaf-315	249	24	models	model	NOUN
gujaf-315	249	25	.	.	PUNCT
gujaf-315	250	1	this	this	PRON
gujaf-315	250	2	implies	imply	VERB
gujaf-315	250	3	that	that	SCONJ
gujaf-315	250	4	stronger	strong	ADJ
gujaf-315	250	5	governance	governance	NOUN
gujaf-315	250	6	practices	practice	NOUN
gujaf-315	250	7	are	be	AUX
gujaf-315	250	8	associated	associate	VERB
gujaf-315	250	9	with	with	ADP
gujaf-315	250	10	higher	high	ADJ
gujaf-315	250	11	risk	risk	NOUN
gujaf-315	250	12	-	-	PUNCT
gujaf-315	250	13	adjusted	adjust	VERB
gujaf-315	250	14	returns	return	NOUN
gujaf-315	250	15	in	in	ADP
gujaf-315	250	16	the	the	DET
gujaf-315	250	17	portfolio	portfolio	NOUN
gujaf-315	250	18	.	.	PUNCT
gujaf-315	251	1	effective	effective	ADJ
gujaf-315	251	2	governance	governance	NOUN
gujaf-315	251	3	can	can	AUX
gujaf-315	251	4	reduce	reduce	VERB
gujaf-315	251	5	risks	risk	NOUN
gujaf-315	251	6	linked	link	VERB
gujaf-315	251	7	to	to	ADP
gujaf-315	251	8	managerial	managerial	ADJ
gujaf-315	251	9	misconduct	misconduct	NOUN
gujaf-315	251	10	,	,	PUNCT
gujaf-315	251	11	financial	financial	ADJ
gujaf-315	251	12	misreporting	misreporting	NOUN
gujaf-315	251	13	,	,	PUNCT
gujaf-315	251	14	and	and	CCONJ
gujaf-315	251	15	regulatory	regulatory	ADJ
gujaf-315	251	16	fines	fine	NOUN
gujaf-315	251	17	,	,	PUNCT
gujaf-315	251	18	thereby	thereby	ADV
gujaf-315	251	19	contributing	contribute	VERB
gujaf-315	251	20	positively	positively	ADV
gujaf-315	251	21	to	to	PART
gujaf-315	251	22	firm	firm	VERB
gujaf-315	251	23	stability	stability	NOUN
gujaf-315	251	24	and	and	CCONJ
gujaf-315	251	25	return	return	VERB
gujaf-315	251	26	predictability	predictability	NOUN
gujaf-315	251	27	.	.	PUNCT
gujaf-315	252	1	companies	company	NOUN
gujaf-315	252	2	with	with	ADP
gujaf-315	252	3	sound	sound	ADJ
gujaf-315	252	4	governance	governance	NOUN
gujaf-315	252	5	practices	practice	NOUN
gujaf-315	252	6	are	be	AUX
gujaf-315	252	7	generally	generally	ADV
gujaf-315	252	8	viewed	view	VERB
gujaf-315	252	9	as	as	ADP
gujaf-315	252	10	more	more	ADV
gujaf-315	252	11	reliable	reliable	ADJ
gujaf-315	252	12	and	and	CCONJ
gujaf-315	252	13	transparent	transparent	ADJ
gujaf-315	252	14	,	,	PUNCT
gujaf-315	252	15	which	which	PRON
gujaf-315	252	16	attracts	attract	VERB
gujaf-315	252	17	investors	investor	NOUN
gujaf-315	252	18	and	and	CCONJ
gujaf-315	252	19	reduces	reduce	VERB
gujaf-315	252	20	potential	potential	ADJ
gujaf-315	252	21	costs	cost	NOUN
gujaf-315	252	22	associated	associate	VERB
gujaf-315	252	23	with	with	ADP
gujaf-315	252	24	compliance	compliance	NOUN
gujaf-315	252	25	failures	failure	NOUN
gujaf-315	252	26	or	or	CCONJ
gujaf-315	252	27	operational	operational	ADJ
gujaf-315	252	28	inefficiencies	inefficiency	NOUN
gujaf-315	252	29	.	.	PUNCT
gujaf-315	253	1	effective	effective	ADJ
gujaf-315	253	2	governance	governance	NOUN
gujaf-315	253	3	reduces	reduce	VERB
gujaf-315	253	4	risks	risk	NOUN
gujaf-315	253	5	like	like	ADP
gujaf-315	253	6	managerial	managerial	ADJ
gujaf-315	253	7	misconduct	misconduct	NOUN
gujaf-315	253	8	and	and	CCONJ
gujaf-315	253	9	enhances	enhance	VERB
gujaf-315	253	10	investor	investor	NOUN
gujaf-315	253	11	confidence	confidence	NOUN
gujaf-315	253	12	,	,	PUNCT
gujaf-315	253	13	adding	add	VERB
gujaf-315	253	14	stability	stability	NOUN
gujaf-315	253	15	to	to	ADP
gujaf-315	253	16	the	the	DET
gujaf-315	253	17	portfolio	portfolio	NOUN
gujaf-315	253	18	.	.	PUNCT
gujaf-315	254	1	•	•	NUM
gujaf-315	254	2	null	null	ADJ
gujaf-315	254	3	hypothesis	hypothesis	NOUN
gujaf-315	254	4	(	(	PUNCT
gujaf-315	254	5	h₀	h₀	NOUN
gujaf-315	254	6	):	):	PUNCT
gujaf-315	254	7	governance	governance	NOUN
gujaf-315	254	8	score	score	NOUN
gujaf-315	254	9	does	do	AUX
gujaf-315	254	10	not	not	PART
gujaf-315	254	11	affect	affect	VERB
gujaf-315	254	12	the	the	DET
gujaf-315	254	13	risk	risk	NOUN
gujaf-315	254	14	portfolio	portfolio	NOUN
gujaf-315	254	15	.	.	PUNCT
gujaf-315	255	1	•	•	NUM
gujaf-315	255	2	decision	decision	NOUN
gujaf-315	255	3	:	:	PUNCT
gujaf-315	255	4	reject	reject	VERB
gujaf-315	255	5	h₀	h₀	PROPN
gujaf-315	255	6	as	as	SCONJ
gujaf-315	255	7	the	the	DET
gujaf-315	255	8	governance	governance	NOUN
gujaf-315	255	9	score	score	NOUN
gujaf-315	255	10	is	be	AUX
gujaf-315	255	11	significant	significant	ADJ
gujaf-315	255	12	at	at	ADP
gujaf-315	255	13	p	p	X
gujaf-315	255	14	<	<	X
gujaf-315	255	15	0.01	0.01	NUM
gujaf-315	255	16	,	,	PUNCT
gujaf-315	255	17	confirming	confirm	VERB
gujaf-315	255	18	a	a	DET
gujaf-315	255	19	positive	positive	ADJ
gujaf-315	255	20	impact	impact	NOUN
gujaf-315	255	21	on	on	ADP
gujaf-315	255	22	risk	risk	NOUN
gujaf-315	255	23	portfolio	portfolio	NOUN
gujaf-315	255	24	discussion	discussion	NOUN
gujaf-315	255	25	of	of	ADP
gujaf-315	255	26	the	the	DET
gujaf-315	255	27	findings	finding	NOUN
gujaf-315	255	28	the	the	DET
gujaf-315	255	29	findings	finding	NOUN
gujaf-315	255	30	of	of	ADP
gujaf-315	255	31	this	this	DET
gujaf-315	255	32	study	study	NOUN
gujaf-315	255	33	reveal	reveal	VERB
gujaf-315	255	34	a	a	DET
gujaf-315	255	35	statistically	statistically	ADV
gujaf-315	255	36	significant	significant	ADJ
gujaf-315	255	37	positive	positive	ADJ
gujaf-315	255	38	relationship	relationship	NOUN
gujaf-315	255	39	between	between	ADP
gujaf-315	255	40	esg	esg	PROPN
gujaf-315	255	41	(	(	PUNCT
gujaf-315	255	42	environmental	environmental	ADJ
gujaf-315	255	43	,	,	PUNCT
gujaf-315	255	44	social	social	ADJ
gujaf-315	255	45	,	,	PUNCT
gujaf-315	255	46	and	and	CCONJ
gujaf-315	255	47	governance	governance	NOUN
gujaf-315	255	48	)	)	PUNCT
gujaf-315	255	49	scores	score	NOUN
gujaf-315	255	50	and	and	CCONJ
gujaf-315	255	51	risk	risk	NOUN
gujaf-315	255	52	-	-	PUNCT
gujaf-315	255	53	adjusted	adjust	VERB
gujaf-315	255	54	returns	return	NOUN
gujaf-315	255	55	,	,	PUNCT
gujaf-315	255	56	suggesting	suggest	VERB
gujaf-315	255	57	that	that	SCONJ
gujaf-315	255	58	companies	company	NOUN
gujaf-315	255	59	with	with	ADP
gujaf-315	255	60	higher	high	ADJ
gujaf-315	255	61	esg	esg	PROPN
gujaf-315	255	62	ratings	rating	NOUN
gujaf-315	255	63	experience	experience	NOUN
gujaf-315	255	64	better	well	ADJ
gujaf-315	255	65	financial	financial	ADJ
gujaf-315	255	66	performance	performance	NOUN
gujaf-315	255	67	over	over	ADP
gujaf-315	255	68	time	time	NOUN
gujaf-315	255	69	.	.	PUNCT
gujaf-315	256	1	each	each	DET
gujaf-315	256	2	esg	esg	PROPN
gujaf-315	256	3	dimension	dimension	PROPN
gujaf-315	256	4	environmental	environmental	ADJ
gujaf-315	256	5	,	,	PUNCT
gujaf-315	256	6	social	social	ADJ
gujaf-315	256	7	,	,	PUNCT
gujaf-315	256	8	and	and	CCONJ
gujaf-315	256	9	governance	governance	NOUN
gujaf-315	256	10	shows	show	VERB
gujaf-315	256	11	a	a	DET
gujaf-315	256	12	distinct	distinct	ADJ
gujaf-315	256	13	yet	yet	CCONJ
gujaf-315	256	14	interrelated	interrelated	ADJ
gujaf-315	256	15	impact	impact	NOUN
gujaf-315	256	16	on	on	ADP
gujaf-315	256	17	risk	risk	NOUN
gujaf-315	256	18	-	-	PUNCT
gujaf-315	256	19	adjusted	adjust	VERB
gujaf-315	256	20	returns	return	NOUN
gujaf-315	256	21	,	,	PUNCT
gujaf-315	256	22	affirming	affirm	VERB
gujaf-315	256	23	the	the	DET
gujaf-315	256	24	growing	grow	VERB
gujaf-315	256	25	evidence	evidence	NOUN
gujaf-315	256	26	that	that	SCONJ
gujaf-315	256	27	sustainable	sustainable	ADJ
gujaf-315	256	28	practices	practice	NOUN
gujaf-315	256	29	play	play	VERB
gujaf-315	256	30	key	key	ADJ
gujaf-315	256	31	role	role	NOUN
gujaf-315	256	32	in	in	ADP
gujaf-315	256	33	enhancing	enhance	VERB
gujaf-315	256	34	firm	firm	ADJ
gujaf-315	256	35	stability	stability	NOUN
gujaf-315	256	36	and	and	CCONJ
gujaf-315	256	37	long	long	ADJ
gujaf-315	256	38	-	-	PUNCT
gujaf-315	256	39	term	term	NOUN
gujaf-315	256	40	profitability	profitability	NOUN
gujaf-315	256	41	.	.	PUNCT
gujaf-315	257	1	environmental	environmental	ADJ
gujaf-315	257	2	score	score	NOUN
gujaf-315	257	3	and	and	CCONJ
gujaf-315	257	4	risk	risk	NOUN
gujaf-315	257	5	-	-	PUNCT
gujaf-315	257	6	adjusted	adjust	VERB
gujaf-315	257	7	returns	return	NOUN
gujaf-315	257	8	the	the	DET
gujaf-315	257	9	environmental	environmental	ADJ
gujaf-315	257	10	score	score	NOUN
gujaf-315	257	11	displays	display	VERB
gujaf-315	257	12	a	a	DET
gujaf-315	257	13	positive	positive	ADJ
gujaf-315	257	14	and	and	CCONJ
gujaf-315	257	15	highly	highly	ADV
gujaf-315	257	16	significant	significant	ADJ
gujaf-315	257	17	coefficient	coefficient	NOUN
gujaf-315	257	18	,	,	PUNCT
gujaf-315	257	19	indicating	indicate	VERB
gujaf-315	257	20	that	that	SCONJ
gujaf-315	257	21	higher	high	ADJ
gujaf-315	257	22	environmental	environmental	ADJ
gujaf-315	257	23	responsibility	responsibility	NOUN
gujaf-315	257	24	correlates	correlate	VERB
gujaf-315	257	25	with	with	ADP
gujaf-315	257	26	better	well	ADJ
gujaf-315	257	27	risk	risk	NOUN
gujaf-315	257	28	-	-	PUNCT
gujaf-315	257	29	adjusted	adjust	VERB
gujaf-315	257	30	returns	return	NOUN
gujaf-315	257	31	.	.	PUNCT
gujaf-315	258	1	this	this	DET
gujaf-315	258	2	result	result	NOUN
gujaf-315	258	3	aligns	align	VERB
gujaf-315	258	4	with	with	ADP
gujaf-315	258	5	the	the	DET
gujaf-315	258	6	literature	literature	NOUN
gujaf-315	258	7	,	,	PUNCT
gujaf-315	258	8	where	where	SCONJ
gujaf-315	258	9	companies	company	NOUN
gujaf-315	258	10	with	with	ADP
gujaf-315	258	11	robust	robust	ADJ
gujaf-315	258	12	environmental	environmental	ADJ
gujaf-315	258	13	practices	practice	NOUN
gujaf-315	258	14	benefit	benefit	VERB
gujaf-315	258	15	from	from	ADP
gujaf-315	258	16	reduced	reduce	VERB
gujaf-315	258	17	operational	operational	ADJ
gujaf-315	258	18	risks	risk	NOUN
gujaf-315	258	19	and	and	CCONJ
gujaf-315	258	20	reputational	reputational	ADJ
gujaf-315	258	21	gains	gain	NOUN
gujaf-315	258	22	,	,	PUNCT
gujaf-315	258	23	leading	lead	VERB
gujaf-315	258	24	to	to	ADP
gujaf-315	258	25	favorable	favorable	ADJ
gujaf-315	258	26	financial	financial	ADJ
gujaf-315	258	27	outcomes	outcome	NOUN
gujaf-315	258	28	(	(	PUNCT
gujaf-315	258	29	eccles	eccles	PROPN
gujaf-315	258	30	et	et	PROPN
gujaf-315	258	31	al	al	PROPN
gujaf-315	258	32	.	.	PROPN
gujaf-315	258	33	,	,	PUNCT
gujaf-315	258	34	2012	2012	NUM
gujaf-315	258	35	;	;	PUNCT
gujaf-315	258	36	allianz	allianz	PROPN
gujaf-315	258	37	global	global	ADJ
gujaf-315	258	38	investors	investor	NOUN
gujaf-315	258	39	,	,	PUNCT
gujaf-315	258	40	2015	2015	NUM
gujaf-315	258	41	)	)	PUNCT
gujaf-315	258	42	.	.	PUNCT
gujaf-315	259	1	environmentally	environmentally	ADV
gujaf-315	259	2	conscious	conscious	ADJ
gujaf-315	259	3	companies	company	NOUN
gujaf-315	259	4	are	be	AUX
gujaf-315	259	5	better	well	ADV
gujaf-315	259	6	equipped	equip	VERB
gujaf-315	259	7	to	to	PART
gujaf-315	259	8	mitigate	mitigate	VERB
gujaf-315	259	9	risks	risk	NOUN
gujaf-315	259	10	related	relate	VERB
gujaf-315	259	11	to	to	ADP
gujaf-315	259	12	regulatory	regulatory	ADJ
gujaf-315	259	13	compliance	compliance	NOUN
gujaf-315	259	14	,	,	PUNCT
gujaf-315	259	15	resource	resource	NOUN
gujaf-315	259	16	scarcity	scarcity	NOUN
gujaf-315	259	17	,	,	PUNCT
gujaf-315	259	18	and	and	CCONJ
gujaf-315	259	19	environmental	environmental	ADJ
gujaf-315	259	20	damage	damage	NOUN
gujaf-315	259	21	,	,	PUNCT
gujaf-315	259	22	which	which	PRON
gujaf-315	259	23	otherwise	otherwise	ADV
gujaf-315	259	24	can	can	AUX
gujaf-315	259	25	introduce	introduce	VERB
gujaf-315	259	26	significant	significant	ADJ
gujaf-315	259	27	costs	cost	NOUN
gujaf-315	259	28	.	.	PUNCT
gujaf-315	260	1	this	this	PRON
gujaf-315	260	2	supports	support	VERB
gujaf-315	260	3	the	the	DET
gujaf-315	260	4	findings	finding	NOUN
gujaf-315	260	5	of	of	ADP
gujaf-315	260	6	deutsche	deutsche	PROPN
gujaf-315	260	7	bank	bank	PROPN
gujaf-315	260	8	(	(	PUNCT
gujaf-315	260	9	2012	2012	NUM
gujaf-315	260	10	)	)	PUNCT
gujaf-315	260	11	and	and	CCONJ
gujaf-315	260	12	eccles	eccles	PROPN
gujaf-315	260	13	et	et	PROPN
gujaf-315	260	14	al	al	PROPN
gujaf-315	260	15	.	.	PROPN
gujaf-315	261	1	(	(	PUNCT
gujaf-315	261	2	2012	2012	NUM
gujaf-315	261	3	)	)	PUNCT
gujaf-315	261	4	,	,	PUNCT
gujaf-315	261	5	which	which	PRON
gujaf-315	261	6	highlight	highlight	VERB
gujaf-315	261	7	that	that	SCONJ
gujaf-315	261	8	companies	company	NOUN
gujaf-315	261	9	with	with	ADP
gujaf-315	261	10	high	high	ADJ
gujaf-315	261	11	environmental	environmental	ADJ
gujaf-315	261	12	standards	standard	NOUN
gujaf-315	261	13	tend	tend	VERB
gujaf-315	261	14	to	to	PART
gujaf-315	261	15	outperform	outperform	VERB
gujaf-315	261	16	due	due	ADP
gujaf-315	261	17	to	to	ADP
gujaf-315	261	18	their	their	PRON
gujaf-315	261	19	proactive	proactive	ADJ
gujaf-315	261	20	stance	stance	NOUN
gujaf-315	261	21	in	in	ADP
gujaf-315	261	22	addressing	address	VERB
gujaf-315	261	23	environmental	environmental	ADJ
gujaf-315	261	24	risks	risk	NOUN
gujaf-315	261	25	.	.	PUNCT
gujaf-315	262	1	this	this	DET
gujaf-315	262	2	relationship	relationship	NOUN
gujaf-315	262	3	resonates	resonate	VERB
gujaf-315	262	4	with	with	ADP
gujaf-315	262	5	signaling	signal	VERB
gujaf-315	262	6	theory	theory	NOUN
gujaf-315	262	7	,	,	PUNCT
gujaf-315	262	8	as	as	SCONJ
gujaf-315	262	9	firms	firm	NOUN
gujaf-315	262	10	committed	commit	VERB
gujaf-315	262	11	to	to	ADP
gujaf-315	262	12	environmental	environmental	ADJ
gujaf-315	262	13	responsibility	responsibility	NOUN
gujaf-315	262	14	signal	signal	VERB
gujaf-315	262	15	a	a	DET
gujaf-315	262	16	long	long	ADJ
gujaf-315	262	17	-	-	PUNCT
gujaf-315	262	18	term	term	NOUN
gujaf-315	262	19	,	,	PUNCT
gujaf-315	262	20	stable	stable	ADJ
gujaf-315	262	21	operational	operational	ADJ
gujaf-315	262	22	strategy	strategy	NOUN
gujaf-315	262	23	that	that	PRON
gujaf-315	262	24	appeals	appeal	VERB
gujaf-315	262	25	to	to	ADP
gujaf-315	262	26	socially	socially	ADV
gujaf-315	262	27	responsible	responsible	ADJ
gujaf-315	262	28	investors	investor	NOUN
gujaf-315	262	29	(	(	PUNCT
gujaf-315	262	30	kim	kim	PROPN
gujaf-315	262	31	et	et	PROPN
gujaf-315	262	32	al	al	PROPN
gujaf-315	262	33	.	.	PROPN
gujaf-315	262	34	,	,	PUNCT
gujaf-315	262	35	2024	2024	NUM
gujaf-315	262	36	;	;	PUNCT
gujaf-315	262	37	maaloul	maaloul	PROPN
gujaf-315	262	38	et	et	PROPN
gujaf-315	262	39	al	al	PROPN
gujaf-315	262	40	.	.	PROPN
gujaf-315	262	41	,	,	PUNCT
gujaf-315	262	42	2023	2023	NUM
gujaf-315	262	43	)	)	PUNCT
gujaf-315	262	44	.	.	PUNCT
gujaf-315	263	1	social	social	ADJ
gujaf-315	263	2	score	score	NOUN
gujaf-315	263	3	and	and	CCONJ
gujaf-315	263	4	risk	risk	NOUN
gujaf-315	263	5	-	-	PUNCT
gujaf-315	263	6	adjusted	adjust	VERB
gujaf-315	263	7	returns	return	NOUN
gujaf-315	263	8	the	the	DET
gujaf-315	263	9	social	social	ADJ
gujaf-315	263	10	score	score	NOUN
gujaf-315	263	11	is	be	AUX
gujaf-315	263	12	positively	positively	ADV
gujaf-315	263	13	associated	associate	VERB
gujaf-315	263	14	with	with	ADP
gujaf-315	263	15	risk	risk	NOUN
gujaf-315	263	16	-	-	PUNCT
gujaf-315	263	17	adjusted	adjust	VERB
gujaf-315	263	18	returns	return	NOUN
gujaf-315	263	19	,	,	PUNCT
gujaf-315	263	20	suggesting	suggest	VERB
gujaf-315	263	21	that	that	SCONJ
gujaf-315	263	22	companies	company	NOUN
gujaf-315	263	23	engaged	engage	VERB
gujaf-315	263	24	in	in	ADP
gujaf-315	263	25	socially	socially	ADV
gujaf-315	263	26	responsible	responsible	ADJ
gujaf-315	263	27	practices	practice	NOUN
gujaf-315	263	28	such	such	ADJ
gujaf-315	263	29	as	as	ADP
gujaf-315	263	30	strong	strong	ADJ
gujaf-315	263	31	employee	employee	NOUN
gujaf-315	263	32	relations	relation	NOUN
gujaf-315	263	33	,	,	PUNCT
gujaf-315	263	34	community	community	NOUN
gujaf-315	263	35	impact	impact	NOUN
gujaf-315	263	36	,	,	PUNCT
gujaf-315	263	37	and	and	CCONJ
gujaf-315	263	38	respect	respect	NOUN
gujaf-315	263	39	for	for	ADP
gujaf-315	263	40	human	human	ADJ
gujaf-315	263	41	rights	right	NOUN
gujaf-315	263	42	benefit	benefit	NOUN
gujaf-315	263	43	from	from	ADP
gujaf-315	263	44	increased	increase	VERB
gujaf-315	263	45	customer	customer	NOUN
gujaf-315	263	46	loyalty	loyalty	NOUN
gujaf-315	263	47	,	,	PUNCT
gujaf-315	263	48	regulatory	regulatory	ADJ
gujaf-315	263	49	stability	stability	NOUN
gujaf-315	263	50	,	,	PUNCT
gujaf-315	263	51	and	and	CCONJ
gujaf-315	263	52	gusau	gusau	ADJ
gujaf-315	263	53	journal	journal	NOUN
gujaf-315	263	54	of	of	ADP
gujaf-315	263	55	accounting	accounting	NOUN
gujaf-315	263	56	and	and	CCONJ
gujaf-315	263	57	finance	finance	NOUN
gujaf-315	263	58	,	,	PUNCT
gujaf-315	263	59	vol	vol	NOUN
gujaf-315	263	60	.	.	PROPN
gujaf-315	263	61	5	5	NUM
gujaf-315	263	62	,	,	PUNCT
gujaf-315	263	63	issue	issue	NOUN
gujaf-315	263	64	2	2	NUM
gujaf-315	263	65	,	,	PUNCT
gujaf-315	263	66	october	october	PROPN
gujaf-315	263	67	,	,	PUNCT
gujaf-315	263	68	2024	2024	NUM
gujaf-315	263	69	153	153	NUM
gujaf-315	263	70	improved	improve	VERB
gujaf-315	263	71	employee	employee	NOUN
gujaf-315	263	72	morale	morale	NOUN
gujaf-315	263	73	.	.	PUNCT
gujaf-315	264	1	this	this	DET
gujaf-315	264	2	relationship	relationship	NOUN
gujaf-315	264	3	reflects	reflect	VERB
gujaf-315	264	4	research	research	NOUN
gujaf-315	264	5	by	by	ADP
gujaf-315	264	6	johnson	johnson	PROPN
gujaf-315	264	7	et	et	PROPN
gujaf-315	264	8	al	al	PROPN
gujaf-315	264	9	.	.	PROPN
gujaf-315	265	1	(	(	PUNCT
gujaf-315	265	2	2019	2019	NUM
gujaf-315	265	3	)	)	PUNCT
gujaf-315	265	4	and	and	CCONJ
gujaf-315	265	5	prabawati	prabawati	PROPN
gujaf-315	265	6	&	&	CCONJ
gujaf-315	265	7	rahmawati	rahmawati	PROPN
gujaf-315	265	8	(	(	PUNCT
gujaf-315	265	9	2022	2022	NUM
gujaf-315	265	10	)	)	PUNCT
gujaf-315	265	11	,	,	PUNCT
gujaf-315	265	12	which	which	PRON
gujaf-315	265	13	suggest	suggest	VERB
gujaf-315	265	14	that	that	SCONJ
gujaf-315	265	15	socially	socially	ADV
gujaf-315	265	16	responsible	responsible	ADJ
gujaf-315	265	17	companies	company	NOUN
gujaf-315	265	18	are	be	AUX
gujaf-315	265	19	better	well	ADV
gujaf-315	265	20	positioned	position	VERB
gujaf-315	265	21	to	to	PART
gujaf-315	265	22	withstand	withstand	VERB
gujaf-315	265	23	social	social	ADJ
gujaf-315	265	24	and	and	CCONJ
gujaf-315	265	25	regulatory	regulatory	ADJ
gujaf-315	265	26	pressures	pressure	NOUN
gujaf-315	265	27	,	,	PUNCT
gujaf-315	265	28	reducing	reduce	VERB
gujaf-315	265	29	volatility	volatility	NOUN
gujaf-315	265	30	and	and	CCONJ
gujaf-315	265	31	enhancing	enhance	VERB
gujaf-315	265	32	financial	financial	ADJ
gujaf-315	265	33	performance	performance	NOUN
gujaf-315	265	34	.	.	PUNCT
gujaf-315	266	1	in	in	ADP
gujaf-315	266	2	the	the	DET
gujaf-315	266	3	framework	framework	NOUN
gujaf-315	266	4	of	of	ADP
gujaf-315	266	5	signaling	signal	VERB
gujaf-315	266	6	theory	theory	NOUN
gujaf-315	266	7	,	,	PUNCT
gujaf-315	266	8	strong	strong	ADJ
gujaf-315	266	9	social	social	ADJ
gujaf-315	266	10	performance	performance	NOUN
gujaf-315	266	11	projects	project	VERB
gujaf-315	266	12	a	a	DET
gujaf-315	266	13	company	company	NOUN
gujaf-315	266	14	’s	’s	PART
gujaf-315	266	15	commitment	commitment	NOUN
gujaf-315	266	16	to	to	ADP
gujaf-315	266	17	ethical	ethical	ADJ
gujaf-315	266	18	business	business	NOUN
gujaf-315	266	19	practices	practice	NOUN
gujaf-315	266	20	,	,	PUNCT
gujaf-315	266	21	resonating	resonate	VERB
gujaf-315	266	22	with	with	ADP
gujaf-315	266	23	the	the	DET
gujaf-315	266	24	values	value	NOUN
gujaf-315	266	25	of	of	ADP
gujaf-315	266	26	socially	socially	ADV
gujaf-315	266	27	conscious	conscious	ADJ
gujaf-315	266	28	investors	investor	NOUN
gujaf-315	266	29	and	and	CCONJ
gujaf-315	266	30	enhancing	enhance	VERB
gujaf-315	266	31	public	public	ADJ
gujaf-315	266	32	trust	trust	NOUN
gujaf-315	266	33	.	.	PUNCT
gujaf-315	267	1	this	this	PRON
gujaf-315	267	2	is	be	AUX
gujaf-315	267	3	consistent	consistent	ADJ
gujaf-315	267	4	with	with	ADP
gujaf-315	267	5	kim	kim	PROPN
gujaf-315	267	6	,	,	PUNCT
gujaf-315	267	7	jang	jang	PROPN
gujaf-315	267	8	,	,	PUNCT
gujaf-315	267	9	and	and	CCONJ
gujaf-315	267	10	seok	seok	PROPN
gujaf-315	267	11	(	(	PUNCT
gujaf-315	267	12	2024	2024	NUM
gujaf-315	267	13	)	)	PUNCT
gujaf-315	267	14	,	,	PUNCT
gujaf-315	267	15	who	who	PRON
gujaf-315	267	16	emphasize	emphasize	VERB
gujaf-315	267	17	that	that	SCONJ
gujaf-315	267	18	companies	company	NOUN
gujaf-315	267	19	with	with	ADP
gujaf-315	267	20	a	a	DET
gujaf-315	267	21	solid	solid	ADJ
gujaf-315	267	22	social	social	ADJ
gujaf-315	267	23	reputation	reputation	NOUN
gujaf-315	267	24	attract	attract	VERB
gujaf-315	267	25	ethically	ethically	ADV
gujaf-315	267	26	motivated	motivated	ADJ
gujaf-315	267	27	capital	capital	NOUN
gujaf-315	267	28	,	,	PUNCT
gujaf-315	267	29	fostering	foster	VERB
gujaf-315	267	30	financial	financial	ADJ
gujaf-315	267	31	stability	stability	NOUN
gujaf-315	267	32	and	and	CCONJ
gujaf-315	267	33	risk	risk	NOUN
gujaf-315	267	34	-	-	PUNCT
gujaf-315	267	35	adjusted	adjust	VERB
gujaf-315	267	36	returns	return	NOUN
gujaf-315	267	37	.	.	PUNCT
gujaf-315	268	1	governance	governance	NOUN
gujaf-315	268	2	score	score	NOUN
gujaf-315	268	3	and	and	CCONJ
gujaf-315	268	4	risk	risk	NOUN
gujaf-315	268	5	-	-	PUNCT
gujaf-315	268	6	adjusted	adjust	VERB
gujaf-315	268	7	returns	return	NOUN
gujaf-315	268	8	the	the	DET
gujaf-315	268	9	governance	governance	NOUN
gujaf-315	268	10	score	score	NOUN
gujaf-315	268	11	also	also	ADV
gujaf-315	268	12	exhibits	exhibit	VERB
gujaf-315	268	13	a	a	DET
gujaf-315	268	14	positive	positive	ADJ
gujaf-315	268	15	relationship	relationship	NOUN
gujaf-315	268	16	with	with	ADP
gujaf-315	268	17	risk	risk	NOUN
gujaf-315	268	18	-	-	PUNCT
gujaf-315	268	19	adjusted	adjust	VERB
gujaf-315	268	20	returns	return	NOUN
gujaf-315	268	21	,	,	PUNCT
gujaf-315	268	22	with	with	ADP
gujaf-315	268	23	significant	significant	ADJ
gujaf-315	268	24	findings	finding	NOUN
gujaf-315	268	25	suggesting	suggest	VERB
gujaf-315	268	26	that	that	SCONJ
gujaf-315	268	27	companies	company	NOUN
gujaf-315	268	28	with	with	ADP
gujaf-315	268	29	stronger	strong	ADJ
gujaf-315	268	30	governance	governance	NOUN
gujaf-315	268	31	practices	practice	NOUN
gujaf-315	268	32	achieve	achieve	VERB
gujaf-315	268	33	higher	high	ADJ
gujaf-315	268	34	portfolio	portfolio	NOUN
gujaf-315	268	35	stability	stability	NOUN
gujaf-315	268	36	.	.	PUNCT
gujaf-315	269	1	effective	effective	ADJ
gujaf-315	269	2	governance	governance	NOUN
gujaf-315	269	3	is	be	AUX
gujaf-315	269	4	instrumental	instrumental	ADJ
gujaf-315	269	5	in	in	ADP
gujaf-315	269	6	mitigating	mitigate	VERB
gujaf-315	269	7	risks	risk	NOUN
gujaf-315	269	8	related	relate	VERB
gujaf-315	269	9	to	to	ADP
gujaf-315	269	10	managerial	managerial	ADJ
gujaf-315	269	11	misconduct	misconduct	NOUN
gujaf-315	269	12	,	,	PUNCT
gujaf-315	269	13	financial	financial	ADJ
gujaf-315	269	14	misreporting	misreporting	NOUN
gujaf-315	269	15	,	,	PUNCT
gujaf-315	269	16	and	and	CCONJ
gujaf-315	269	17	regulatory	regulatory	ADJ
gujaf-315	269	18	fines	fine	NOUN
gujaf-315	269	19	.	.	PUNCT
gujaf-315	270	1	this	this	DET
gujaf-315	270	2	finding	finding	NOUN
gujaf-315	270	3	is	be	AUX
gujaf-315	270	4	corroborated	corroborate	VERB
gujaf-315	270	5	by	by	ADP
gujaf-315	270	6	research	research	NOUN
gujaf-315	270	7	from	from	ADP
gujaf-315	270	8	cort	cort	PROPN
gujaf-315	270	9	&	&	CCONJ
gujaf-315	270	10	esty	esty	PROPN
gujaf-315	270	11	(	(	PUNCT
gujaf-315	270	12	2020	2020	NUM
gujaf-315	270	13	)	)	PUNCT
gujaf-315	270	14	and	and	CCONJ
gujaf-315	270	15	szczepańczyk	szczepańczyk	NOUN
gujaf-315	270	16	et	et	PROPN
gujaf-315	270	17	al	al	PROPN
gujaf-315	270	18	.	.	PROPN
gujaf-315	271	1	(	(	PUNCT
gujaf-315	271	2	2023	2023	NUM
gujaf-315	271	3	)	)	PUNCT
gujaf-315	271	4	,	,	PUNCT
gujaf-315	271	5	which	which	PRON
gujaf-315	271	6	emphasize	emphasize	VERB
gujaf-315	271	7	that	that	SCONJ
gujaf-315	271	8	well	well	ADV
gujaf-315	271	9	-	-	PUNCT
gujaf-315	271	10	governed	govern	VERB
gujaf-315	271	11	companies	company	NOUN
gujaf-315	271	12	are	be	AUX
gujaf-315	271	13	viewed	view	VERB
gujaf-315	271	14	as	as	ADP
gujaf-315	271	15	more	more	ADV
gujaf-315	271	16	reliable	reliable	ADJ
gujaf-315	271	17	by	by	ADP
gujaf-315	271	18	investors	investor	NOUN
gujaf-315	271	19	,	,	PUNCT
gujaf-315	271	20	fostering	foster	VERB
gujaf-315	271	21	stable	stable	ADJ
gujaf-315	271	22	returns	return	NOUN
gujaf-315	271	23	.	.	PUNCT
gujaf-315	272	1	governance	governance	NOUN
gujaf-315	272	2	practices	practice	NOUN
gujaf-315	272	3	,	,	PUNCT
gujaf-315	272	4	such	such	ADJ
gujaf-315	272	5	as	as	ADP
gujaf-315	272	6	accountability	accountability	NOUN
gujaf-315	272	7	and	and	CCONJ
gujaf-315	272	8	transparency	transparency	NOUN
gujaf-315	272	9	,	,	PUNCT
gujaf-315	272	10	minimize	minimize	VERB
gujaf-315	272	11	compliance	compliance	NOUN
gujaf-315	272	12	failures	failure	NOUN
gujaf-315	272	13	and	and	CCONJ
gujaf-315	272	14	operational	operational	ADJ
gujaf-315	272	15	inefficiencies	inefficiency	NOUN
gujaf-315	272	16	,	,	PUNCT
gujaf-315	272	17	aligning	align	VERB
gujaf-315	272	18	with	with	ADP
gujaf-315	272	19	the	the	DET
gujaf-315	272	20	conclusions	conclusion	NOUN
gujaf-315	272	21	of	of	ADP
gujaf-315	272	22	khanchel	khanchel	PROPN
gujaf-315	272	23	&	&	CCONJ
gujaf-315	272	24	lassoued	lassoue	VERB
gujaf-315	272	25	(	(	PUNCT
gujaf-315	272	26	2022	2022	NUM
gujaf-315	272	27	)	)	PUNCT
gujaf-315	272	28	and	and	CCONJ
gujaf-315	272	29	korneeva	korneeva	PROPN
gujaf-315	272	30	et	et	PROPN
gujaf-315	272	31	al	al	PROPN
gujaf-315	272	32	.	.	PROPN
gujaf-315	273	1	(	(	PUNCT
gujaf-315	273	2	2023	2023	NUM
gujaf-315	273	3	)	)	PUNCT
gujaf-315	273	4	,	,	PUNCT
gujaf-315	273	5	who	who	PRON
gujaf-315	273	6	show	show	VERB
gujaf-315	273	7	that	that	SCONJ
gujaf-315	273	8	strong	strong	ADJ
gujaf-315	273	9	governance	governance	NOUN
gujaf-315	273	10	enhances	enhance	VERB
gujaf-315	273	11	investor	investor	NOUN
gujaf-315	273	12	confidence	confidence	NOUN
gujaf-315	273	13	by	by	ADP
gujaf-315	273	14	reducing	reduce	VERB
gujaf-315	273	15	perceived	perceive	VERB
gujaf-315	273	16	risks	risk	NOUN
gujaf-315	273	17	.	.	PUNCT
gujaf-315	274	1	summary	summary	NOUN
gujaf-315	274	2	of	of	ADP
gujaf-315	274	3	the	the	DET
gujaf-315	274	4	implications	implication	NOUN
gujaf-315	274	5	the	the	DET
gujaf-315	274	6	positive	positive	ADJ
gujaf-315	274	7	and	and	CCONJ
gujaf-315	274	8	significant	significant	ADJ
gujaf-315	274	9	relationships	relationship	NOUN
gujaf-315	274	10	between	between	ADP
gujaf-315	274	11	each	each	DET
gujaf-315	274	12	esg	esg	NOUN
gujaf-315	274	13	component	component	NOUN
gujaf-315	274	14	and	and	CCONJ
gujaf-315	274	15	risk	risk	NOUN
gujaf-315	274	16	-	-	PUNCT
gujaf-315	274	17	adjusted	adjust	VERB
gujaf-315	274	18	returns	return	NOUN
gujaf-315	274	19	underscore	underscore	VERB
gujaf-315	274	20	that	that	SCONJ
gujaf-315	274	21	sustainable	sustainable	ADJ
gujaf-315	274	22	business	business	NOUN
gujaf-315	274	23	practices	practice	NOUN
gujaf-315	274	24	are	be	AUX
gujaf-315	274	25	integral	integral	ADJ
gujaf-315	274	26	to	to	ADP
gujaf-315	274	27	a	a	DET
gujaf-315	274	28	firm	firm	NOUN
gujaf-315	274	29	’s	’s	PART
gujaf-315	274	30	financial	financial	ADJ
gujaf-315	274	31	health	health	NOUN
gujaf-315	274	32	and	and	CCONJ
gujaf-315	274	33	resilience	resilience	NOUN
gujaf-315	274	34	.	.	PUNCT
gujaf-315	275	1	this	this	PRON
gujaf-315	275	2	aligns	align	VERB
gujaf-315	275	3	with	with	ADP
gujaf-315	275	4	broader	broad	ADJ
gujaf-315	275	5	theoretical	theoretical	ADJ
gujaf-315	275	6	perspectives	perspective	NOUN
gujaf-315	275	7	,	,	PUNCT
gujaf-315	275	8	including	include	VERB
gujaf-315	275	9	the	the	DET
gujaf-315	275	10	signaling	signal	VERB
gujaf-315	275	11	theory	theory	NOUN
gujaf-315	275	12	,	,	PUNCT
gujaf-315	275	13	which	which	PRON
gujaf-315	275	14	posits	posit	VERB
gujaf-315	275	15	that	that	SCONJ
gujaf-315	275	16	esg	esg	NOUN
gujaf-315	275	17	integration	integration	NOUN
gujaf-315	275	18	acts	act	VERB
gujaf-315	275	19	as	as	ADP
gujaf-315	275	20	a	a	DET
gujaf-315	275	21	powerful	powerful	ADJ
gujaf-315	275	22	signal	signal	NOUN
gujaf-315	275	23	of	of	ADP
gujaf-315	275	24	a	a	DET
gujaf-315	275	25	company	company	NOUN
gujaf-315	275	26	’s	’s	PART
gujaf-315	275	27	commitment	commitment	NOUN
gujaf-315	275	28	to	to	ADP
gujaf-315	275	29	responsible	responsible	ADJ
gujaf-315	275	30	and	and	CCONJ
gujaf-315	275	31	ethical	ethical	ADJ
gujaf-315	275	32	management	management	NOUN
gujaf-315	275	33	,	,	PUNCT
gujaf-315	275	34	thus	thus	ADV
gujaf-315	275	35	attracting	attract	VERB
gujaf-315	275	36	investors	investor	NOUN
gujaf-315	275	37	seeking	seek	VERB
gujaf-315	275	38	stable	stable	ADJ
gujaf-315	275	39	and	and	CCONJ
gujaf-315	275	40	long	long	ADJ
gujaf-315	275	41	-	-	PUNCT
gujaf-315	275	42	term	term	NOUN
gujaf-315	275	43	growth	growth	NOUN
gujaf-315	275	44	(	(	PUNCT
gujaf-315	275	45	kim	kim	PROPN
gujaf-315	275	46	,	,	PUNCT
gujaf-315	275	47	jang	jang	PROPN
gujaf-315	275	48	,	,	PUNCT
gujaf-315	275	49	&	&	CCONJ
gujaf-315	275	50	seok	seok	PROPN
gujaf-315	275	51	,	,	PUNCT
gujaf-315	275	52	2024	2024	NUM
gujaf-315	275	53	;	;	PUNCT
gujaf-315	275	54	maaloul	maaloul	NOUN
gujaf-315	275	55	,	,	PUNCT
gujaf-315	275	56	zéghal	zéghal	NOUN
gujaf-315	275	57	,	,	PUNCT
gujaf-315	275	58	&	&	CCONJ
gujaf-315	275	59	ben	ben	PROPN
gujaf-315	275	60	amar	amar	PROPN
gujaf-315	275	61	,	,	PUNCT
gujaf-315	275	62	2023	2023	NUM
gujaf-315	275	63	)	)	PUNCT
gujaf-315	275	64	.	.	PUNCT
gujaf-315	276	1	this	this	DET
gujaf-315	276	2	study	study	NOUN
gujaf-315	276	3	’s	’s	PART
gujaf-315	276	4	results	result	NOUN
gujaf-315	276	5	support	support	VERB
gujaf-315	276	6	research	research	NOUN
gujaf-315	276	7	by	by	ADP
gujaf-315	276	8	maiti	maiti	NOUN
gujaf-315	276	9	(	(	PUNCT
gujaf-315	276	10	2021	2021	NUM
gujaf-315	276	11	)	)	PUNCT
gujaf-315	276	12	and	and	CCONJ
gujaf-315	276	13	songwe	songwe	PROPN
gujaf-315	276	14	&	&	CCONJ
gujaf-315	276	15	coulibaly	coulibaly	PROPN
gujaf-315	276	16	(	(	PUNCT
gujaf-315	276	17	2019	2019	NUM
gujaf-315	276	18	)	)	PUNCT
gujaf-315	276	19	,	,	PUNCT
gujaf-315	276	20	which	which	PRON
gujaf-315	276	21	link	link	VERB
gujaf-315	276	22	high	high	ADJ
gujaf-315	276	23	esg	esg	PROPN
gujaf-315	276	24	performance	performance	NOUN
gujaf-315	276	25	to	to	ADP
gujaf-315	276	26	operational	operational	ADJ
gujaf-315	276	27	stability	stability	NOUN
gujaf-315	276	28	,	,	PUNCT
gujaf-315	276	29	regulatory	regulatory	ADJ
gujaf-315	276	30	compliance	compliance	NOUN
gujaf-315	276	31	,	,	PUNCT
gujaf-315	276	32	and	and	CCONJ
gujaf-315	276	33	stakeholder	stakeholder	PROPN
gujaf-315	276	34	trust	trust	PROPN
gujaf-315	276	35	.	.	PUNCT
gujaf-315	277	1	the	the	DET
gujaf-315	277	2	study	study	NOUN
gujaf-315	277	3	supports	support	VERB
gujaf-315	277	4	the	the	DET
gujaf-315	277	5	hypothesis	hypothesis	NOUN
gujaf-315	277	6	that	that	PRON
gujaf-315	277	7	robust	robust	ADJ
gujaf-315	277	8	esg	esg	NOUN
gujaf-315	277	9	performance	performance	NOUN
gujaf-315	277	10	positively	positively	ADV
gujaf-315	277	11	impacts	impact	VERB
gujaf-315	277	12	financial	financial	ADJ
gujaf-315	277	13	performance	performance	NOUN
gujaf-315	277	14	,	,	PUNCT
gujaf-315	277	15	primarily	primarily	ADV
gujaf-315	277	16	by	by	ADP
gujaf-315	277	17	reducing	reduce	VERB
gujaf-315	277	18	operational	operational	ADJ
gujaf-315	277	19	and	and	CCONJ
gujaf-315	277	20	reputational	reputational	ADJ
gujaf-315	277	21	risks	risk	NOUN
gujaf-315	277	22	,	,	PUNCT
gujaf-315	277	23	aligning	align	VERB
gujaf-315	277	24	with	with	ADP
gujaf-315	277	25	empirical	empirical	ADJ
gujaf-315	277	26	findings	finding	NOUN
gujaf-315	277	27	and	and	CCONJ
gujaf-315	277	28	theoretical	theoretical	ADJ
gujaf-315	277	29	insights	insight	NOUN
gujaf-315	277	30	from	from	ADP
gujaf-315	277	31	the	the	DET
gujaf-315	277	32	literature	literature	NOUN
gujaf-315	277	33	.	.	PUNCT
gujaf-315	278	1	the	the	DET
gujaf-315	278	2	findings	finding	NOUN
gujaf-315	278	3	provide	provide	VERB
gujaf-315	278	4	valuable	valuable	ADJ
gujaf-315	278	5	insights	insight	NOUN
gujaf-315	278	6	for	for	ADP
gujaf-315	278	7	investors	investor	NOUN
gujaf-315	278	8	and	and	CCONJ
gujaf-315	278	9	policymakers	policymaker	NOUN
gujaf-315	278	10	,	,	PUNCT
gujaf-315	278	11	highlighting	highlight	VERB
gujaf-315	278	12	the	the	DET
gujaf-315	278	13	importance	importance	NOUN
gujaf-315	278	14	of	of	ADP
gujaf-315	278	15	integrating	integrate	VERB
gujaf-315	278	16	esg	esg	NOUN
gujaf-315	278	17	criteria	criterion	NOUN
gujaf-315	278	18	into	into	ADP
gujaf-315	278	19	investment	investment	NOUN
gujaf-315	278	20	and	and	CCONJ
gujaf-315	278	21	regulatory	regulatory	ADJ
gujaf-315	278	22	frameworks	framework	NOUN
gujaf-315	278	23	.	.	PUNCT
gujaf-315	279	1	this	this	DET
gujaf-315	279	2	approach	approach	NOUN
gujaf-315	279	3	not	not	PART
gujaf-315	279	4	only	only	ADV
gujaf-315	279	5	enhances	enhance	VERB
gujaf-315	279	6	long	long	ADJ
gujaf-315	279	7	-	-	PUNCT
gujaf-315	279	8	term	term	NOUN
gujaf-315	279	9	portfolio	portfolio	NOUN
gujaf-315	279	10	performance	performance	NOUN
gujaf-315	279	11	but	but	CCONJ
gujaf-315	279	12	also	also	ADV
gujaf-315	279	13	advances	advance	VERB
gujaf-315	279	14	corporate	corporate	ADJ
gujaf-315	279	15	responsibility	responsibility	NOUN
gujaf-315	279	16	in	in	ADP
gujaf-315	279	17	addressing	address	VERB
gujaf-315	279	18	environmental	environmental	ADJ
gujaf-315	279	19	,	,	PUNCT
gujaf-315	279	20	social	social	ADJ
gujaf-315	279	21	,	,	PUNCT
gujaf-315	279	22	and	and	CCONJ
gujaf-315	279	23	governance	governance	NOUN
gujaf-315	279	24	challenges	challenge	NOUN
gujaf-315	279	25	.	.	PUNCT
gujaf-315	280	1	5.0	5.0	NUM
gujaf-315	280	2	conclusion	conclusion	NOUN
gujaf-315	280	3	and	and	CCONJ
gujaf-315	280	4	recommendations	recommendation	NOUN
gujaf-315	280	5	the	the	DET
gujaf-315	280	6	study	study	NOUN
gujaf-315	280	7	concludes	conclude	VERB
gujaf-315	280	8	that	that	SCONJ
gujaf-315	280	9	environmental	environmental	ADJ
gujaf-315	280	10	,	,	PUNCT
gujaf-315	280	11	social	social	ADJ
gujaf-315	280	12	,	,	PUNCT
gujaf-315	280	13	and	and	CCONJ
gujaf-315	280	14	governance	governance	NOUN
gujaf-315	280	15	(	(	PUNCT
gujaf-315	280	16	esg	esg	NOUN
gujaf-315	280	17	)	)	PUNCT
gujaf-315	280	18	performance	performance	NOUN
gujaf-315	280	19	has	have	VERB
gujaf-315	280	20	a	a	DET
gujaf-315	280	21	significant	significant	ADJ
gujaf-315	280	22	positive	positive	ADJ
gujaf-315	280	23	impact	impact	NOUN
gujaf-315	280	24	on	on	ADP
gujaf-315	280	25	risk	risk	NOUN
gujaf-315	280	26	-	-	PUNCT
gujaf-315	280	27	adjusted	adjust	VERB
gujaf-315	280	28	returns	return	NOUN
gujaf-315	280	29	.	.	PUNCT
gujaf-315	281	1	companies	company	NOUN
gujaf-315	281	2	within	within	ADP
gujaf-315	281	3	this	this	DET
gujaf-315	281	4	sector	sector	NOUN
gujaf-315	281	5	that	that	PRON
gujaf-315	281	6	prioritize	prioritize	VERB
gujaf-315	281	7	esg	esg	NOUN
gujaf-315	281	8	practices	practice	NOUN
gujaf-315	281	9	tend	tend	VERB
gujaf-315	281	10	to	to	PART
gujaf-315	281	11	experience	experience	VERB
gujaf-315	281	12	reduced	reduce	VERB
gujaf-315	281	13	operational	operational	ADJ
gujaf-315	281	14	and	and	CCONJ
gujaf-315	281	15	reputational	reputational	ADJ
gujaf-315	281	16	risks	risk	NOUN
gujaf-315	281	17	,	,	PUNCT
gujaf-315	281	18	leading	lead	VERB
gujaf-315	281	19	to	to	ADP
gujaf-315	281	20	enhanced	enhanced	ADJ
gujaf-315	281	21	financial	financial	ADJ
gujaf-315	281	22	stability	stability	NOUN
gujaf-315	281	23	and	and	CCONJ
gujaf-315	281	24	resilience	resilience	NOUN
gujaf-315	281	25	.	.	PUNCT
gujaf-315	282	1	given	give	VERB
gujaf-315	282	2	the	the	DET
gujaf-315	282	3	high	high	ADJ
gujaf-315	282	4	regulatory	regulatory	ADJ
gujaf-315	282	5	,	,	PUNCT
gujaf-315	282	6	environmental	environmental	ADJ
gujaf-315	282	7	,	,	PUNCT
gujaf-315	282	8	and	and	CCONJ
gujaf-315	282	9	social	social	ADJ
gujaf-315	282	10	risks	risk	NOUN
gujaf-315	282	11	inherent	inherent	ADJ
gujaf-315	282	12	in	in	ADP
gujaf-315	282	13	the	the	DET
gujaf-315	282	14	nigerian	nigerian	ADJ
gujaf-315	282	15	oil	oil	NOUN
gujaf-315	282	16	and	and	CCONJ
gujaf-315	282	17	gas	gas	NOUN
gujaf-315	282	18	industry	industry	NOUN
gujaf-315	282	19	,	,	PUNCT
gujaf-315	282	20	esg	esg	NOUN
gujaf-315	282	21	integration	integration	NOUN
gujaf-315	282	22	provides	provide	VERB
gujaf-315	282	23	these	these	DET
gujaf-315	282	24	firms	firm	NOUN
gujaf-315	282	25	with	with	ADP
gujaf-315	282	26	a	a	DET
gujaf-315	282	27	strategic	strategic	ADJ
gujaf-315	282	28	advantage	advantage	NOUN
gujaf-315	282	29	.	.	PUNCT
gujaf-315	283	1	effective	effective	ADJ
gujaf-315	283	2	esg	esg	NOUN
gujaf-315	283	3	practices	practice	NOUN
gujaf-315	283	4	not	not	PART
gujaf-315	283	5	only	only	ADV
gujaf-315	283	6	contribute	contribute	VERB
gujaf-315	283	7	to	to	ADP
gujaf-315	283	8	meeting	meet	VERB
gujaf-315	283	9	domestic	domestic	ADJ
gujaf-315	283	10	and	and	CCONJ
gujaf-315	283	11	international	international	ADJ
gujaf-315	283	12	regulatory	regulatory	ADJ
gujaf-315	283	13	standards	standard	NOUN
gujaf-315	283	14	but	but	CCONJ
gujaf-315	283	15	also	also	ADV
gujaf-315	283	16	foster	foster	VERB
gujaf-315	283	17	better	well	ADJ
gujaf-315	283	18	community	community	NOUN
gujaf-315	283	19	relations	relation	NOUN
gujaf-315	283	20	,	,	PUNCT
gujaf-315	283	21	reduce	reduce	VERB
gujaf-315	283	22	environmental	environmental	ADJ
gujaf-315	283	23	liabilities	liability	NOUN
gujaf-315	283	24	,	,	PUNCT
gujaf-315	283	25	and	and	CCONJ
gujaf-315	283	26	enhance	enhance	VERB
gujaf-315	283	27	corporate	corporate	ADJ
gujaf-315	283	28	reputation	reputation	NOUN
gujaf-315	283	29	.	.	PUNCT
gujaf-315	284	1	gusau	gusau	ADJ
gujaf-315	284	2	journal	journal	PROPN
gujaf-315	284	3	of	of	ADP
gujaf-315	284	4	accounting	accounting	NOUN
gujaf-315	284	5	and	and	CCONJ
gujaf-315	284	6	finance	finance	NOUN
gujaf-315	284	7	,	,	PUNCT
gujaf-315	284	8	vol	vol	NOUN
gujaf-315	284	9	.	.	PROPN
gujaf-315	284	10	5	5	NUM
gujaf-315	284	11	,	,	PUNCT
gujaf-315	284	12	issue	issue	NOUN
gujaf-315	284	13	2	2	NUM
gujaf-315	284	14	,	,	PUNCT
gujaf-315	284	15	october	october	PROPN
gujaf-315	284	16	,	,	PUNCT
gujaf-315	284	17	2024	2024	NUM
gujaf-315	284	18	154	154	NUM
gujaf-315	284	19	in	in	ADP
gujaf-315	284	20	line	line	NOUN
gujaf-315	284	21	with	with	ADP
gujaf-315	284	22	the	the	DET
gujaf-315	284	23	findings	finding	NOUN
gujaf-315	284	24	,	,	PUNCT
gujaf-315	284	25	its	its	PRON
gujaf-315	284	26	recommended	recommend	VERB
gujaf-315	284	27	that	that	SCONJ
gujaf-315	284	28	nigerian	nigerian	ADJ
gujaf-315	284	29	oil	oil	NOUN
gujaf-315	284	30	and	and	CCONJ
gujaf-315	284	31	gas	gas	NOUN
gujaf-315	284	32	firms	firm	NOUN
gujaf-315	284	33	should	should	AUX
gujaf-315	284	34	strengthen	strengthen	VERB
gujaf-315	284	35	their	their	PRON
gujaf-315	284	36	environmental	environmental	ADJ
gujaf-315	284	37	stewardship	stewardship	NOUN
gujaf-315	284	38	by	by	ADP
gujaf-315	284	39	implementing	implement	VERB
gujaf-315	284	40	proactive	proactive	ADJ
gujaf-315	284	41	measures	measure	NOUN
gujaf-315	284	42	to	to	PART
gujaf-315	284	43	mitigate	mitigate	VERB
gujaf-315	284	44	emissions	emission	NOUN
gujaf-315	284	45	,	,	PUNCT
gujaf-315	284	46	manage	manage	VERB
gujaf-315	284	47	waste	waste	NOUN
gujaf-315	284	48	,	,	PUNCT
gujaf-315	284	49	and	and	CCONJ
gujaf-315	284	50	prevent	prevent	VERB
gujaf-315	284	51	oil	oil	NOUN
gujaf-315	284	52	spills	spill	NOUN
gujaf-315	284	53	actions	action	NOUN
gujaf-315	284	54	that	that	PRON
gujaf-315	284	55	enhance	enhance	VERB
gujaf-315	284	56	corporate	corporate	ADJ
gujaf-315	284	57	reputation	reputation	NOUN
gujaf-315	284	58	and	and	CCONJ
gujaf-315	284	59	prevent	prevent	VERB
gujaf-315	284	60	costly	costly	ADJ
gujaf-315	284	61	penalties	penalty	NOUN
gujaf-315	284	62	or	or	CCONJ
gujaf-315	284	63	shutdowns	shutdown	NOUN
gujaf-315	284	64	.	.	PUNCT
gujaf-315	285	1	additionally	additionally	ADV
gujaf-315	285	2	,	,	PUNCT
gujaf-315	285	3	exploring	explore	VERB
gujaf-315	285	4	renewable	renewable	ADJ
gujaf-315	285	5	energy	energy	NOUN
gujaf-315	285	6	projects	project	NOUN
gujaf-315	285	7	would	would	AUX
gujaf-315	285	8	demonstrate	demonstrate	VERB
gujaf-315	285	9	a	a	DET
gujaf-315	285	10	commitment	commitment	NOUN
gujaf-315	285	11	to	to	ADP
gujaf-315	285	12	sustainability	sustainability	NOUN
gujaf-315	285	13	,	,	PUNCT
gujaf-315	285	14	aligning	align	VERB
gujaf-315	285	15	with	with	ADP
gujaf-315	285	16	global	global	ADJ
gujaf-315	285	17	standards	standard	NOUN
gujaf-315	285	18	.	.	PUNCT
gujaf-315	286	1	strengthening	strengthen	VERB
gujaf-315	286	2	community	community	NOUN
gujaf-315	286	3	engagement	engagement	NOUN
gujaf-315	286	4	,	,	PUNCT
gujaf-315	286	5	particularly	particularly	ADV
gujaf-315	286	6	in	in	ADP
gujaf-315	286	7	the	the	DET
gujaf-315	286	8	niger	niger	NOUN
gujaf-315	286	9	delta	delta	NOUN
gujaf-315	286	10	,	,	PUNCT
gujaf-315	286	11	through	through	ADP
gujaf-315	286	12	initiatives	initiative	NOUN
gujaf-315	286	13	in	in	ADP
gujaf-315	286	14	healthcare	healthcare	PROPN
gujaf-315	286	15	,	,	PUNCT
gujaf-315	286	16	education	education	NOUN
gujaf-315	286	17	,	,	PUNCT
gujaf-315	286	18	and	and	CCONJ
gujaf-315	286	19	infrastructure	infrastructure	NOUN
gujaf-315	286	20	,	,	PUNCT
gujaf-315	286	21	can	can	AUX
gujaf-315	286	22	foster	foster	VERB
gujaf-315	286	23	trust	trust	NOUN
gujaf-315	286	24	,	,	PUNCT
gujaf-315	286	25	reduce	reduce	VERB
gujaf-315	286	26	conflicts	conflict	NOUN
gujaf-315	286	27	,	,	PUNCT
gujaf-315	286	28	and	and	CCONJ
gujaf-315	286	29	minimize	minimize	VERB
gujaf-315	286	30	operational	operational	ADJ
gujaf-315	286	31	disruptions	disruption	NOUN
gujaf-315	286	32	.	.	PUNCT
gujaf-315	287	1	governance	governance	NOUN
gujaf-315	287	2	should	should	AUX
gujaf-315	287	3	emphasize	emphasize	VERB
gujaf-315	287	4	transparency	transparency	NOUN
gujaf-315	287	5	,	,	PUNCT
gujaf-315	287	6	ethical	ethical	ADJ
gujaf-315	287	7	conduct	conduct	NOUN
gujaf-315	287	8	,	,	PUNCT
gujaf-315	287	9	and	and	CCONJ
gujaf-315	287	10	accountability	accountability	NOUN
gujaf-315	287	11	by	by	ADP
gujaf-315	287	12	adopting	adopt	VERB
gujaf-315	287	13	international	international	ADJ
gujaf-315	287	14	standards	standard	NOUN
gujaf-315	287	15	,	,	PUNCT
gujaf-315	287	16	such	such	ADJ
gujaf-315	287	17	as	as	ADP
gujaf-315	287	18	the	the	DET
gujaf-315	287	19	oecd	oecd	PROPN
gujaf-315	287	20	principles	principle	NOUN
gujaf-315	287	21	,	,	PUNCT
gujaf-315	287	22	which	which	PRON
gujaf-315	287	23	builds	build	VERB
gujaf-315	287	24	investor	investor	NOUN
gujaf-315	287	25	confidence	confidence	NOUN
gujaf-315	287	26	.	.	PUNCT
gujaf-315	288	1	finally	finally	ADV
gujaf-315	288	2	,	,	PUNCT
gujaf-315	288	3	consistent	consistent	ADJ
gujaf-315	288	4	and	and	CCONJ
gujaf-315	288	5	transparent	transparent	ADJ
gujaf-315	288	6	esg	esg	NOUN
gujaf-315	288	7	reporting	reporting	NOUN
gujaf-315	288	8	,	,	PUNCT
gujaf-315	288	9	using	use	VERB
gujaf-315	288	10	frameworks	framework	NOUN
gujaf-315	288	11	like	like	ADP
gujaf-315	288	12	the	the	DET
gujaf-315	288	13	gri	gri	NOUN
gujaf-315	288	14	or	or	CCONJ
gujaf-315	288	15	sasb	sasb	NOUN
gujaf-315	288	16	,	,	PUNCT
gujaf-315	288	17	will	will	AUX
gujaf-315	288	18	attract	attract	VERB
gujaf-315	288	19	global	global	ADJ
gujaf-315	288	20	investors	investor	NOUN
gujaf-315	288	21	,	,	PUNCT
gujaf-315	288	22	demonstrate	demonstrate	VERB
gujaf-315	288	23	sustainability	sustainability	NOUN
gujaf-315	288	24	commitments	commitment	NOUN
gujaf-315	288	25	,	,	PUNCT
gujaf-315	288	26	and	and	CCONJ
gujaf-315	288	27	enable	enable	VERB
gujaf-315	288	28	firms	firm	NOUN
gujaf-315	288	29	to	to	PART
gujaf-315	288	30	monitor	monitor	VERB
gujaf-315	288	31	and	and	CCONJ
gujaf-315	288	32	improve	improve	VERB
gujaf-315	288	33	esg	esg	NOUN
gujaf-315	288	34	performance	performance	NOUN
gujaf-315	288	35	continuously	continuously	ADV
gujaf-315	288	36	.	.	PUNCT
gujaf-315	289	1	references	reference	NOUN
gujaf-315	289	2	allianz	allianz	PROPN
gujaf-315	289	3	global	global	ADJ
gujaf-315	289	4	investors	investor	NOUN
gujaf-315	289	5	.	.	PUNCT
gujaf-315	290	1	(	(	PUNCT
gujaf-315	290	2	2015	2015	NUM
gujaf-315	290	3	)	)	PUNCT
gujaf-315	290	4	.	.	PUNCT
gujaf-315	291	1	esg	esg	NOUN
gujaf-315	291	2	in	in	ADP
gujaf-315	291	3	equities	equity	NOUN
gujaf-315	291	4	:	:	PUNCT
gujaf-315	291	5	research	research	VERB
gujaf-315	291	6	analysis	analysis	NOUN
gujaf-315	291	7	into	into	ADP
gujaf-315	291	8	the	the	DET
gujaf-315	291	9	materiality	materiality	NOUN
gujaf-315	291	10	of	of	ADP
gujaf-315	291	11	environmental	environmental	ADJ
gujaf-315	291	12	,	,	PUNCT
gujaf-315	291	13	social	social	ADJ
gujaf-315	291	14	,	,	PUNCT
gujaf-315	291	15	and	and	CCONJ
gujaf-315	291	16	corporate	corporate	ADJ
gujaf-315	291	17	governance	governance	NOUN
gujaf-315	291	18	factors	factor	NOUN
gujaf-315	291	19	for	for	ADP
gujaf-315	291	20	equity	equity	NOUN
gujaf-315	291	21	portfolios	portfolio	NOUN
gujaf-315	291	22	.	.	PUNCT
gujaf-315	292	1	retrieved	retrieve	VERB
gujaf-315	292	2	from	from	ADP
gujaf-315	292	3	http://www.risklab.com/files/20150518_agi_gs_risklab_esg_in_equities.pdf	http://www.risklab.com/files/20150518_agi_gs_risklab_esg_in_equities.pdf	PROPN
gujaf-315	292	4	alshehhi	alshehhi	PROPN
gujaf-315	292	5	,	,	PUNCT
gujaf-315	292	6	a.	a.	NOUN
gujaf-315	292	7	,	,	PUNCT
gujaf-315	292	8	nobanee	nobanee	NOUN
gujaf-315	292	9	,	,	PUNCT
gujaf-315	292	10	h.	h.	PROPN
gujaf-315	292	11	,	,	PUNCT
gujaf-315	292	12	&	&	CCONJ
gujaf-315	292	13	khare	khare	PROPN
gujaf-315	292	14	,	,	PUNCT
gujaf-315	292	15	n.	n.	NOUN
gujaf-315	292	16	(	(	PUNCT
gujaf-315	292	17	2018	2018	NUM
gujaf-315	292	18	)	)	PUNCT
gujaf-315	292	19	.	.	PUNCT
gujaf-315	293	1	the	the	DET
gujaf-315	293	2	impact	impact	NOUN
gujaf-315	293	3	of	of	ADP
gujaf-315	293	4	sustainability	sustainability	NOUN
gujaf-315	293	5	practices	practice	NOUN
gujaf-315	293	6	on	on	ADP
gujaf-315	293	7	corporate	corporate	ADJ
gujaf-315	293	8	financial	financial	ADJ
gujaf-315	293	9	performance	performance	NOUN
gujaf-315	293	10	:	:	PUNCT
gujaf-315	293	11	literature	literature	NOUN
gujaf-315	293	12	trends	trend	NOUN
gujaf-315	293	13	and	and	CCONJ
gujaf-315	293	14	future	future	ADJ
gujaf-315	293	15	research	research	NOUN
gujaf-315	293	16	potential	potential	NOUN
gujaf-315	293	17	.	.	PUNCT
gujaf-315	294	1	sustainability	sustainability	NOUN
gujaf-315	294	2	,	,	PUNCT
gujaf-315	294	3	10(2	10(2	NUM
gujaf-315	294	4	)	)	PUNCT
gujaf-315	294	5	,	,	PUNCT
gujaf-315	294	6	494	494	NUM
gujaf-315	294	7	.	.	X
gujaf-315	295	1	bandeira	bandeira	PROPN
gujaf-315	295	2	,	,	PUNCT
gujaf-315	295	3	g.	g.	PROPN
gujaf-315	295	4	l.	l.	PROPN
gujaf-315	295	5	,	,	PUNCT
gujaf-315	295	6	trindade	trindade	VERB
gujaf-315	295	7	,	,	PUNCT
gujaf-315	295	8	d.	d.	PROPN
gujaf-315	295	9	n.	n.	PROPN
gujaf-315	295	10	p.	p.	PROPN
gujaf-315	295	11	,	,	PUNCT
gujaf-315	295	12	gardi	gardi	PROPN
gujaf-315	295	13	,	,	PUNCT
gujaf-315	295	14	l.	l.	PROPN
gujaf-315	295	15	h.	h.	PROPN
gujaf-315	295	16	,	,	PUNCT
gujaf-315	295	17	sodario	sodario	PROPN
gujaf-315	295	18	,	,	PUNCT
gujaf-315	295	19	m.	m.	NOUN
gujaf-315	295	20	,	,	PUNCT
gujaf-315	295	21	&	&	CCONJ
gujaf-315	295	22	simioni	simioni	PROPN
gujaf-315	295	23	,	,	PUNCT
gujaf-315	295	24	c.	c.	PROPN
gujaf-315	295	25	g.	g.	PROPN
gujaf-315	295	26	(	(	PUNCT
gujaf-315	295	27	2023	2023	NUM
gujaf-315	295	28	,	,	PUNCT
gujaf-315	295	29	april	april	PROPN
gujaf-315	295	30	)	)	PUNCT
gujaf-315	295	31	.	.	PUNCT
gujaf-315	296	1	developing	develop	VERB
gujaf-315	296	2	an	an	DET
gujaf-315	296	3	esg	esg	NOUN
gujaf-315	296	4	strategy	strategy	NOUN
gujaf-315	296	5	and	and	CCONJ
gujaf-315	296	6	roadmap	roadmap	NOUN
gujaf-315	296	7	:	:	PUNCT
gujaf-315	296	8	an	an	DET
gujaf-315	296	9	integrated	integrated	ADJ
gujaf-315	296	10	perspective	perspective	NOUN
gujaf-315	296	11	in	in	ADP
gujaf-315	296	12	an	an	DET
gujaf-315	296	13	o&g	o&g	PROPN
gujaf-315	296	14	company	company	NOUN
gujaf-315	296	15	.	.	PUNCT
gujaf-315	297	1	in	in	ADP
gujaf-315	297	2	offshore	offshore	ADJ
gujaf-315	297	3	technology	technology	NOUN
gujaf-315	297	4	conference	conference	NOUN
gujaf-315	297	5	(	(	PUNCT
gujaf-315	297	6	p.	p.	NOUN
gujaf-315	297	7	d021s027r002	d021s027r002	NUM
gujaf-315	297	8	)	)	PUNCT
gujaf-315	297	9	.	.	PUNCT
gujaf-315	298	1	otc	otc	PROPN
gujaf-315	298	2	.	.	PUNCT
gujaf-315	299	1	borgers	borger	NOUN
gujaf-315	299	2	,	,	PUNCT
gujaf-315	299	3	a.	a.	NOUN
gujaf-315	299	4	,	,	PUNCT
gujaf-315	299	5	derwall	derwall	PROPN
gujaf-315	299	6	,	,	PUNCT
gujaf-315	299	7	j.	j.	PROPN
gujaf-315	299	8	,	,	PUNCT
gujaf-315	299	9	koedijk	koedijk	PROPN
gujaf-315	299	10	,	,	PUNCT
gujaf-315	299	11	k.	k.	PROPN
gujaf-315	299	12	,	,	PUNCT
gujaf-315	299	13	&	&	CCONJ
gujaf-315	299	14	ter	ter	PROPN
gujaf-315	299	15	horst	horst	PROPN
gujaf-315	299	16	,	,	PUNCT
gujaf-315	299	17	j.	j.	PROPN
gujaf-315	299	18	(	(	PUNCT
gujaf-315	299	19	2013	2013	NUM
gujaf-315	299	20	)	)	PUNCT
gujaf-315	299	21	.	.	PUNCT
gujaf-315	300	1	stakeholder	stakeholder	NOUN
gujaf-315	300	2	relations	relation	NOUN
gujaf-315	300	3	and	and	CCONJ
gujaf-315	300	4	stock	stock	NOUN
gujaf-315	300	5	returns	return	NOUN
gujaf-315	300	6	:	:	PUNCT
gujaf-315	300	7	on	on	ADP
gujaf-315	300	8	errors	error	NOUN
gujaf-315	300	9	in	in	ADP
gujaf-315	300	10	investors	investor	NOUN
gujaf-315	300	11	'	'	PART
gujaf-315	300	12	expectations	expectation	NOUN
gujaf-315	300	13	and	and	CCONJ
gujaf-315	300	14	learning	learning	NOUN
gujaf-315	300	15	.	.	PUNCT
gujaf-315	301	1	journal	journal	PROPN
gujaf-315	301	2	of	of	ADP
gujaf-315	301	3	empirical	empirical	ADJ
gujaf-315	301	4	finance	finance	NOUN
gujaf-315	301	5	,	,	PUNCT
gujaf-315	301	6	22	22	NUM
gujaf-315	301	7	,	,	PUNCT
gujaf-315	301	8	159–175	159–175	NUM
gujaf-315	301	9	.	.	PUNCT
gujaf-315	302	1	brundtland	brundtland	PROPN
gujaf-315	302	2	,	,	PUNCT
gujaf-315	302	3	g.	g.	PROPN
gujaf-315	302	4	h.	h.	PROPN
gujaf-315	302	5	(	(	PUNCT
gujaf-315	302	6	1987	1987	NUM
gujaf-315	302	7	)	)	PUNCT
gujaf-315	302	8	.	.	PUNCT
gujaf-315	303	1	our	our	PRON
gujaf-315	303	2	common	common	ADJ
gujaf-315	303	3	future	future	NOUN
gujaf-315	303	4	—	—	PUNCT
gujaf-315	303	5	call	call	VERB
gujaf-315	303	6	for	for	ADP
gujaf-315	303	7	action	action	NOUN
gujaf-315	303	8	.	.	PUNCT
gujaf-315	304	1	environmental	environmental	ADJ
gujaf-315	304	2	conservation	conservation	NOUN
gujaf-315	304	3	,	,	PUNCT
gujaf-315	304	4	14(4	14(4	NUM
gujaf-315	304	5	)	)	PUNCT
gujaf-315	304	6	,	,	PUNCT
gujaf-315	304	7	291	291	NUM
gujaf-315	304	8	-	-	SYM
gujaf-315	304	9	294	294	NUM
gujaf-315	304	10	.	.	PUNCT
gujaf-315	305	1	cort	cort	NOUN
gujaf-315	305	2	,	,	PUNCT
gujaf-315	305	3	t.	t.	PROPN
gujaf-315	305	4	,	,	PUNCT
gujaf-315	305	5	&	&	CCONJ
gujaf-315	305	6	esty	esty	PROPN
gujaf-315	305	7	,	,	PUNCT
gujaf-315	305	8	d.	d.	PROPN
gujaf-315	305	9	(	(	PUNCT
gujaf-315	305	10	2020	2020	NUM
gujaf-315	305	11	)	)	PUNCT
gujaf-315	305	12	.	.	PUNCT
gujaf-315	306	1	esg	esg	NOUN
gujaf-315	306	2	standards	standard	NOUN
gujaf-315	306	3	:	:	PUNCT
gujaf-315	306	4	looming	loom	VERB
gujaf-315	306	5	challenges	challenge	NOUN
gujaf-315	306	6	and	and	CCONJ
gujaf-315	306	7	pathways	pathway	NOUN
gujaf-315	306	8	forward	forward	ADV
gujaf-315	306	9	.	.	PUNCT
gujaf-315	307	1	organization	organization	NOUN
gujaf-315	307	2	&	&	CCONJ
gujaf-315	307	3	environment	environment	PROPN
gujaf-315	307	4	,	,	PUNCT
gujaf-315	307	5	33(4	33(4	NUM
gujaf-315	307	6	)	)	PUNCT
gujaf-315	307	7	,	,	PUNCT
gujaf-315	307	8	491	491	NUM
gujaf-315	307	9	-	-	SYM
gujaf-315	307	10	510	510	NUM
gujaf-315	307	11	.	.	PUNCT
gujaf-315	307	12	deutsche	deutsche	PROPN
gujaf-315	307	13	bank	bank	PROPN
gujaf-315	307	14	.	.	PUNCT
gujaf-315	308	1	(	(	PUNCT
gujaf-315	308	2	2012	2012	NUM
gujaf-315	308	3	)	)	PUNCT
gujaf-315	308	4	.	.	PUNCT
gujaf-315	309	1	sustainable	sustainable	ADJ
gujaf-315	309	2	investing	investing	NOUN
gujaf-315	309	3	:	:	PUNCT
gujaf-315	309	4	establishing	establish	VERB
gujaf-315	309	5	long	long	ADJ
gujaf-315	309	6	-	-	PUNCT
gujaf-315	309	7	term	term	NOUN
gujaf-315	309	8	value	value	NOUN
gujaf-315	309	9	and	and	CCONJ
gujaf-315	309	10	performance	performance	NOUN
gujaf-315	309	11	.	.	PUNCT
gujaf-315	310	1	retrieved	retrieve	VERB
gujaf-315	310	2	from	from	ADP
gujaf-315	310	3	https://www.db.com/cr/en/docs/sustainable_investing_2012.pdf	https://www.db.com/cr/en/docs/sustainable_investing_2012.pdf	PROPN
gujaf-315	310	4	dsouza	dsouza	PROPN
gujaf-315	310	5	,	,	PUNCT
gujaf-315	310	6	s.	s.	PROPN
gujaf-315	310	7	,	,	PUNCT
gujaf-315	310	8	&	&	CCONJ
gujaf-315	310	9	krishnamoorthy	krishnamoorthy	PROPN
gujaf-315	310	10	,	,	PUNCT
gujaf-315	310	11	k.	k.	PROPN
gujaf-315	310	12	(	(	PUNCT
gujaf-315	310	13	2024	2024	NUM
gujaf-315	310	14	)	)	PUNCT
gujaf-315	310	15	.	.	PUNCT
gujaf-315	311	1	boosting	boost	VERB
gujaf-315	311	2	corporate	corporate	ADJ
gujaf-315	311	3	value	value	NOUN
gujaf-315	311	4	through	through	ADP
gujaf-315	311	5	esg	esg	PROPN
gujaf-315	311	6	excellence	excellence	PROPN
gujaf-315	311	7	in	in	ADP
gujaf-315	311	8	oil	oil	NOUN
gujaf-315	311	9	and	and	CCONJ
gujaf-315	311	10	gas	gas	NOUN
gujaf-315	311	11	sector	sector	NOUN
gujaf-315	311	12	.	.	PUNCT
gujaf-315	312	1	international	international	ADJ
gujaf-315	312	2	journal	journal	PROPN
gujaf-315	312	3	of	of	ADP
gujaf-315	312	4	energy	energy	NOUN
gujaf-315	312	5	economics	economic	NOUN
gujaf-315	312	6	and	and	CCONJ
gujaf-315	312	7	policy	policy	NOUN
gujaf-315	312	8	,	,	PUNCT
gujaf-315	312	9	14(5	14(5	NUM
gujaf-315	312	10	)	)	PUNCT
gujaf-315	312	11	,	,	PUNCT
gujaf-315	312	12	335346	335346	NUM
gujaf-315	312	13	.	.	PUNCT
gujaf-315	313	1	eccles	eccles	PROPN
gujaf-315	313	2	,	,	PUNCT
gujaf-315	313	3	r.	r.	PROPN
gujaf-315	313	4	g.	g.	PROPN
gujaf-315	313	5	,	,	PUNCT
gujaf-315	313	6	ioannou	ioannou	NOUN
gujaf-315	313	7	,	,	PUNCT
gujaf-315	313	8	i.	i.	PROPN
gujaf-315	313	9	,	,	PUNCT
gujaf-315	313	10	&	&	CCONJ
gujaf-315	313	11	serafeim	serafeim	PROPN
gujaf-315	313	12	,	,	PUNCT
gujaf-315	313	13	g.	g.	PROPN
gujaf-315	313	14	(	(	PUNCT
gujaf-315	313	15	2012	2012	NUM
gujaf-315	313	16	)	)	PUNCT
gujaf-315	313	17	.	.	PUNCT
gujaf-315	314	1	the	the	DET
gujaf-315	314	2	impact	impact	NOUN
gujaf-315	314	3	of	of	ADP
gujaf-315	314	4	corporate	corporate	ADJ
gujaf-315	314	5	sustainability	sustainability	NOUN
gujaf-315	314	6	on	on	ADP
gujaf-315	314	7	organizational	organizational	ADJ
gujaf-315	314	8	processes	process	NOUN
gujaf-315	314	9	and	and	CCONJ
gujaf-315	314	10	performance	performance	NOUN
gujaf-315	314	11	.	.	PUNCT
gujaf-315	315	1	nber	nber	PROPN
gujaf-315	315	2	working	working	PROPN
gujaf-315	315	3	paper	paper	PROPN
gujaf-315	315	4	no	no	INTJ
gujaf-315	315	5	.	.	PROPN
gujaf-315	315	6	17950	17950	NUM
gujaf-315	315	7	.	.	PUNCT
gujaf-315	316	1	eccles	eccles	PROPN
gujaf-315	316	2	,	,	PUNCT
gujaf-315	316	3	r.	r.	PROPN
gujaf-315	316	4	g.	g.	PROPN
gujaf-315	316	5	,	,	PUNCT
gujaf-315	316	6	verheyden	verheyden	ADJ
gujaf-315	316	7	,	,	PUNCT
gujaf-315	316	8	t.	t.	PROPN
gujaf-315	316	9	,	,	PUNCT
gujaf-315	316	10	&	&	CCONJ
gujaf-315	316	11	feiner	feiner	PROPN
gujaf-315	316	12	,	,	PUNCT
gujaf-315	316	13	a.	a.	PROPN
gujaf-315	316	14	(	(	PUNCT
gujaf-315	316	15	2016	2016	NUM
gujaf-315	316	16	)	)	PUNCT
gujaf-315	316	17	.	.	PUNCT
gujaf-315	317	1	esg	esg	NOUN
gujaf-315	317	2	for	for	ADP
gujaf-315	317	3	all	all	PRON
gujaf-315	317	4	?	?	PUNCT
gujaf-315	318	1	the	the	DET
gujaf-315	318	2	impact	impact	NOUN
gujaf-315	318	3	of	of	ADP
gujaf-315	318	4	esg	esg	PROPN
gujaf-315	318	5	screening	screen	VERB
gujaf-315	318	6	on	on	ADP
gujaf-315	318	7	return	return	NOUN
gujaf-315	318	8	,	,	PUNCT
gujaf-315	318	9	risk	risk	NOUN
gujaf-315	318	10	,	,	PUNCT
gujaf-315	318	11	and	and	CCONJ
gujaf-315	318	12	diversification	diversification	NOUN
gujaf-315	318	13	.	.	PUNCT
gujaf-315	319	1	journal	journal	PROPN
gujaf-315	319	2	of	of	ADP
gujaf-315	319	3	applied	apply	VERB
gujaf-315	319	4	corporate	corporate	ADJ
gujaf-315	319	5	finance	finance	NOUN
gujaf-315	319	6	,	,	PUNCT
gujaf-315	319	7	28(2	28(2	NUM
gujaf-315	319	8	)	)	PUNCT
gujaf-315	319	9	,	,	PUNCT
gujaf-315	319	10	47–55	47–55	NUM
gujaf-315	319	11	.	.	PUNCT
gujaf-315	320	1	emeka	emeka	PROPN
gujaf-315	320	2	-	-	PUNCT
gujaf-315	320	3	okoli	okoli	PROPN
gujaf-315	320	4	,	,	PUNCT
gujaf-315	320	5	s.	s.	PROPN
gujaf-315	320	6	,	,	PUNCT
gujaf-315	320	7	nwankwo	nwankwo	PROPN
gujaf-315	320	8	,	,	PUNCT
gujaf-315	320	9	t.	t.	PROPN
gujaf-315	320	10	c.	c.	PROPN
gujaf-315	320	11	,	,	PUNCT
gujaf-315	320	12	otonnah	otonnah	PROPN
gujaf-315	320	13	,	,	PUNCT
gujaf-315	320	14	c.	c.	PROPN
gujaf-315	320	15	a.	a.	PROPN
gujaf-315	320	16	,	,	PUNCT
gujaf-315	320	17	&	&	CCONJ
gujaf-315	320	18	nwankwo	nwankwo	PROPN
gujaf-315	320	19	,	,	PUNCT
gujaf-315	320	20	e.	e.	PROPN
gujaf-315	320	21	e.	e.	PROPN
gujaf-315	320	22	(	(	PUNCT
gujaf-315	320	23	2024	2024	NUM
gujaf-315	320	24	)	)	PUNCT
gujaf-315	320	25	.	.	PUNCT
gujaf-315	321	1	integrating	integrate	VERB
gujaf-315	321	2	sustainable	sustainable	ADJ
gujaf-315	321	3	development	development	NOUN
gujaf-315	321	4	goals	goal	NOUN
gujaf-315	321	5	into	into	ADP
gujaf-315	321	6	oil	oil	NOUN
gujaf-315	321	7	&	&	CCONJ
gujaf-315	321	8	gas	gas	NOUN
gujaf-315	321	9	operations	operation	NOUN
gujaf-315	321	10	:	:	PUNCT
gujaf-315	321	11	a	a	DET
gujaf-315	321	12	comprehensive	comprehensive	ADJ
gujaf-315	321	13	review	review	NOUN
gujaf-315	321	14	.	.	PUNCT
gujaf-315	322	1	international	international	ADJ
gujaf-315	322	2	journal	journal	PROPN
gujaf-315	322	3	of	of	ADP
gujaf-315	322	4	management	management	NOUN
gujaf-315	322	5	&	&	CCONJ
gujaf-315	322	6	entrepreneurship	entrepreneurship	NOUN
gujaf-315	322	7	research	research	NOUN
gujaf-315	322	8	,	,	PUNCT
gujaf-315	322	9	6(3	6(3	NUM
gujaf-315	322	10	)	)	PUNCT
gujaf-315	322	11	,	,	PUNCT
gujaf-315	322	12	660	660	NUM
gujaf-315	322	13	-	-	SYM
gujaf-315	322	14	677	677	NUM
gujaf-315	322	15	.	.	PUNCT
gujaf-315	323	1	gorshkov	gorshkov	PROPN
gujaf-315	323	2	,	,	PUNCT
gujaf-315	323	3	s.	s.	PROPN
gujaf-315	323	4	a.	a.	PROPN
gujaf-315	323	5	(	(	PUNCT
gujaf-315	323	6	2024	2024	NUM
gujaf-315	323	7	)	)	PUNCT
gujaf-315	323	8	.	.	PUNCT
gujaf-315	324	1	esg	esg	NOUN
gujaf-315	324	2	principles	principle	NOUN
gujaf-315	324	3	for	for	ADP
gujaf-315	324	4	increasing	increase	VERB
gujaf-315	324	5	the	the	DET
gujaf-315	324	6	efficiency	efficiency	NOUN
gujaf-315	324	7	of	of	ADP
gujaf-315	324	8	the	the	DET
gujaf-315	324	9	oil	oil	NOUN
gujaf-315	324	10	and	and	CCONJ
gujaf-315	324	11	gas	gas	NOUN
gujaf-315	324	12	complex	complex	NOUN
gujaf-315	324	13	.	.	PUNCT
gujaf-315	325	1	вестник	вестник	ADP
gujaf-315	325	2	университета	университета	NOUN
gujaf-315	325	3	,	,	PUNCT
gujaf-315	325	4	55	55	NUM
gujaf-315	325	5	.	.	PUNCT
gujaf-315	326	1	https://www.db.com/cr/en/docs/sustainable_investing_2012.pdf	https://www.db.com/cr/en/docs/sustainable_investing_2012.pdf	NOUN
gujaf-315	326	2	gusau	gusau	PROPN
gujaf-315	326	3	journal	journal	PROPN
gujaf-315	326	4	of	of	ADP
gujaf-315	326	5	accounting	accounting	NOUN
gujaf-315	326	6	and	and	CCONJ
gujaf-315	326	7	finance	finance	NOUN
gujaf-315	326	8	,	,	PUNCT
gujaf-315	326	9	vol	vol	NOUN
gujaf-315	326	10	.	.	PROPN
gujaf-315	326	11	5	5	NUM
gujaf-315	326	12	,	,	PUNCT
gujaf-315	326	13	issue	issue	NOUN
gujaf-315	326	14	2	2	NUM
gujaf-315	326	15	,	,	PUNCT
gujaf-315	326	16	october	october	PROPN
gujaf-315	326	17	,	,	PUNCT
gujaf-315	326	18	2024	2024	NUM
gujaf-315	326	19	155	155	NUM
gujaf-315	326	20	johnson	johnson	PROPN
gujaf-315	326	21	,	,	PUNCT
gujaf-315	326	22	r.	r.	PROPN
gujaf-315	326	23	,	,	PUNCT
gujaf-315	326	24	erasmus	erasmus	PROPN
gujaf-315	326	25	,	,	PUNCT
gujaf-315	326	26	p.	p.	PROPN
gujaf-315	326	27	d.	d.	PROPN
gujaf-315	326	28	,	,	PUNCT
gujaf-315	326	29	&	&	CCONJ
gujaf-315	326	30	mans	mans	PROPN
gujaf-315	326	31	-	-	PUNCT
gujaf-315	326	32	kemp	kemp	PROPN
gujaf-315	326	33	,	,	PUNCT
gujaf-315	326	34	n.	n.	PROPN
gujaf-315	326	35	(	(	PUNCT
gujaf-315	326	36	2019	2019	NUM
gujaf-315	326	37	)	)	PUNCT
gujaf-315	326	38	.	.	PUNCT
gujaf-315	327	1	assessing	assess	VERB
gujaf-315	327	2	the	the	DET
gujaf-315	327	3	business	business	NOUN
gujaf-315	327	4	case	case	NOUN
gujaf-315	327	5	for	for	ADP
gujaf-315	327	6	environmental	environmental	ADJ
gujaf-315	327	7	,	,	PUNCT
gujaf-315	327	8	social	social	ADJ
gujaf-315	327	9	and	and	CCONJ
gujaf-315	327	10	corporate	corporate	ADJ
gujaf-315	327	11	governance	governance	NOUN
gujaf-315	327	12	practices	practice	NOUN
gujaf-315	327	13	in	in	ADP
gujaf-315	327	14	south	south	PROPN
gujaf-315	327	15	africa	africa	PROPN
gujaf-315	327	16	.	.	PUNCT
gujaf-315	328	1	south	south	ADJ
gujaf-315	328	2	african	african	ADJ
gujaf-315	328	3	journal	journal	PROPN
gujaf-315	328	4	of	of	ADP
gujaf-315	328	5	economic	economic	ADJ
gujaf-315	328	6	and	and	CCONJ
gujaf-315	328	7	management	management	NOUN
gujaf-315	328	8	sciences	science	NOUN
gujaf-315	328	9	,	,	PUNCT
gujaf-315	328	10	22(1	22(1	NUM
gujaf-315	328	11	)	)	PUNCT
gujaf-315	328	12	,	,	PUNCT
gujaf-315	328	13	1	1	NUM
gujaf-315	328	14	-	-	SYM
gujaf-315	328	15	13	13	NUM
gujaf-315	328	16	.	.	PUNCT
gujaf-315	329	1	khanchel	khanchel	PROPN
gujaf-315	329	2	,	,	PUNCT
gujaf-315	329	3	i.	i.	PROPN
gujaf-315	329	4	,	,	PUNCT
gujaf-315	329	5	&	&	CCONJ
gujaf-315	329	6	lassoued	lassoue	VERB
gujaf-315	329	7	,	,	PUNCT
gujaf-315	329	8	n.	n.	NOUN
gujaf-315	329	9	(	(	PUNCT
gujaf-315	329	10	2022	2022	NUM
gujaf-315	329	11	)	)	PUNCT
gujaf-315	329	12	.	.	PUNCT
gujaf-315	330	1	esg	esg	NOUN
gujaf-315	330	2	disclosure	disclosure	NOUN
gujaf-315	330	3	and	and	CCONJ
gujaf-315	330	4	the	the	DET
gujaf-315	330	5	cost	cost	NOUN
gujaf-315	330	6	of	of	ADP
gujaf-315	330	7	capital	capital	NOUN
gujaf-315	330	8	:	:	PUNCT
gujaf-315	330	9	is	be	AUX
gujaf-315	330	10	there	there	PRON
gujaf-315	330	11	a	a	DET
gujaf-315	330	12	ratcheting	ratchet	VERB
gujaf-315	330	13	effect	effect	NOUN
gujaf-315	330	14	over	over	ADP
gujaf-315	330	15	time	time	NOUN
gujaf-315	330	16	?	?	PUNCT
gujaf-315	330	17	.	.	PUNCT
gujaf-315	331	1	sustainability	sustainability	NOUN
gujaf-315	331	2	,	,	PUNCT
gujaf-315	331	3	14(15	14(15	NUM
gujaf-315	331	4	)	)	PUNCT
gujaf-315	331	5	,	,	PUNCT
gujaf-315	331	6	9237	9237	NUM
gujaf-315	331	7	.	.	PUNCT
gujaf-315	332	1	kim	kim	PROPN
gujaf-315	332	2	,	,	PUNCT
gujaf-315	332	3	y.	y.	PROPN
gujaf-315	332	4	,	,	PUNCT
gujaf-315	332	5	jang	jang	PROPN
gujaf-315	332	6	,	,	PUNCT
gujaf-315	332	7	h.	h.	PROPN
gujaf-315	332	8	,	,	PUNCT
gujaf-315	332	9	&	&	CCONJ
gujaf-315	332	10	seok	seok	PROPN
gujaf-315	332	11	,	,	PUNCT
gujaf-315	332	12	j.	j.	PROPN
gujaf-315	332	13	(	(	PUNCT
gujaf-315	332	14	2024	2024	NUM
gujaf-315	332	15	)	)	PUNCT
gujaf-315	332	16	.	.	PUNCT
gujaf-315	333	1	uncovering	uncover	VERB
gujaf-315	333	2	the	the	DET
gujaf-315	333	3	relationship	relationship	NOUN
gujaf-315	333	4	between	between	ADP
gujaf-315	333	5	esg	esg	PROPN
gujaf-315	333	6	practices	practice	NOUN
gujaf-315	333	7	and	and	CCONJ
gujaf-315	333	8	firm	firm	ADJ
gujaf-315	333	9	value	value	NOUN
gujaf-315	333	10	:	:	PUNCT
gujaf-315	333	11	the	the	DET
gujaf-315	333	12	role	role	NOUN
gujaf-315	333	13	of	of	ADP
gujaf-315	333	14	reputation	reputation	NOUN
gujaf-315	333	15	and	and	CCONJ
gujaf-315	333	16	industry	industry	NOUN
gujaf-315	333	17	sensitivity	sensitivity	NOUN
gujaf-315	333	18	.	.	PUNCT
gujaf-315	334	1	asia	asia	PROPN
gujaf-315	334	2	marketing	marketing	PROPN
gujaf-315	334	3	journal	journal	NOUN
gujaf-315	334	4	,	,	PUNCT
gujaf-315	334	5	25(4	25(4	NOUN
gujaf-315	334	6	)	)	PUNCT
gujaf-315	334	7	,	,	PUNCT
gujaf-315	334	8	207	207	NUM
gujaf-315	334	9	-	-	SYM
gujaf-315	334	10	218	218	NUM
gujaf-315	334	11	.	.	PUNCT
gujaf-315	335	1	korneeva	korneeva	PROPN
gujaf-315	335	2	,	,	PUNCT
gujaf-315	335	3	t.	t.	PROPN
gujaf-315	335	4	,	,	PUNCT
gujaf-315	335	5	kozhuhova	kozhuhova	PROPN
gujaf-315	335	6	,	,	PUNCT
gujaf-315	335	7	v.	v.	ADV
gujaf-315	335	8	,	,	PUNCT
gujaf-315	335	9	&	&	CCONJ
gujaf-315	335	10	arkhipova	arkhipova	PROPN
gujaf-315	335	11	,	,	PUNCT
gujaf-315	335	12	n.	n.	NOUN
gujaf-315	335	13	(	(	PUNCT
gujaf-315	335	14	2023	2023	NUM
gujaf-315	335	15	)	)	PUNCT
gujaf-315	335	16	.	.	PUNCT
gujaf-315	336	1	esg	esg	PROPN
gujaf-315	336	2	-	-	PUNCT
gujaf-315	336	3	risks	risk	NOUN
gujaf-315	336	4	assessment	assessment	NOUN
gujaf-315	336	5	as	as	ADP
gujaf-315	336	6	a	a	DET
gujaf-315	336	7	factor	factor	NOUN
gujaf-315	336	8	of	of	ADP
gujaf-315	336	9	oil	oil	NOUN
gujaf-315	336	10	and	and	CCONJ
gujaf-315	336	11	gas	gas	NOUN
gujaf-315	336	12	companies	company	NOUN
gujaf-315	336	13	economic	economic	ADJ
gujaf-315	336	14	security	security	NOUN
gujaf-315	336	15	.	.	PUNCT
gujaf-315	337	1	european	european	ADJ
gujaf-315	337	2	proceedings	proceeding	NOUN
gujaf-315	337	3	of	of	ADP
gujaf-315	337	4	social	social	ADJ
gujaf-315	337	5	and	and	CCONJ
gujaf-315	337	6	behavioural	behavioural	ADJ
gujaf-315	337	7	sciences	science	NOUN
gujaf-315	337	8	.	.	PUNCT
gujaf-315	338	1	kumar	kumar	PROPN
gujaf-315	338	2	,	,	PUNCT
gujaf-315	338	3	s.	s.	PROPN
gujaf-315	338	4	(	(	PUNCT
gujaf-315	338	5	2023	2023	NUM
gujaf-315	338	6	)	)	PUNCT
gujaf-315	338	7	.	.	PUNCT
gujaf-315	339	1	a	a	DET
gujaf-315	339	2	review	review	NOUN
gujaf-315	339	3	esg	esg	NOUN
gujaf-315	339	4	performance	performance	NOUN
gujaf-315	339	5	as	as	ADP
gujaf-315	339	6	a	a	DET
gujaf-315	339	7	measure	measure	NOUN
gujaf-315	339	8	of	of	ADP
gujaf-315	339	9	stakeholders	stakeholder	NOUN
gujaf-315	339	10	theory	theory	NOUN
gujaf-315	339	11	.	.	PUNCT
gujaf-315	340	1	academy	academy	PROPN
gujaf-315	340	2	of	of	ADP
gujaf-315	340	3	marketing	marketing	NOUN
gujaf-315	340	4	studies	study	NOUN
gujaf-315	340	5	journal	journal	NOUN
gujaf-315	340	6	,	,	PUNCT
gujaf-315	340	7	27(s3	27(s3	NUM
gujaf-315	340	8	)	)	PUNCT
gujaf-315	340	9	maaloul	maaloul	NOUN
gujaf-315	340	10	,	,	PUNCT
gujaf-315	340	11	a.	a.	NOUN
gujaf-315	340	12	,	,	PUNCT
gujaf-315	340	13	zéghal	zéghal	PROPN
gujaf-315	340	14	,	,	PUNCT
gujaf-315	340	15	d.	d.	PROPN
gujaf-315	340	16	,	,	PUNCT
gujaf-315	340	17	ben	ben	PROPN
gujaf-315	340	18	amar	amar	PROPN
gujaf-315	340	19	,	,	PUNCT
gujaf-315	340	20	w.	w.	PROPN
gujaf-315	340	21	,	,	PUNCT
gujaf-315	340	22	&	&	CCONJ
gujaf-315	340	23	mansour	mansour	PROPN
gujaf-315	340	24	,	,	PUNCT
gujaf-315	340	25	s.	s.	PROPN
gujaf-315	340	26	(	(	PUNCT
gujaf-315	340	27	2023	2023	NUM
gujaf-315	340	28	)	)	PUNCT
gujaf-315	340	29	.	.	PUNCT
gujaf-315	341	1	the	the	DET
gujaf-315	341	2	effect	effect	NOUN
gujaf-315	341	3	of	of	ADP
gujaf-315	341	4	environmental	environmental	ADJ
gujaf-315	341	5	,	,	PUNCT
gujaf-315	341	6	social	social	ADJ
gujaf-315	341	7	,	,	PUNCT
gujaf-315	341	8	and	and	CCONJ
gujaf-315	341	9	governance	governance	NOUN
gujaf-315	341	10	(	(	PUNCT
gujaf-315	341	11	esg	esg	NOUN
gujaf-315	341	12	)	)	PUNCT
gujaf-315	341	13	performance	performance	NOUN
gujaf-315	341	14	and	and	CCONJ
gujaf-315	341	15	disclosure	disclosure	NOUN
gujaf-315	341	16	on	on	ADP
gujaf-315	341	17	cost	cost	NOUN
gujaf-315	341	18	of	of	ADP
gujaf-315	341	19	debt	debt	NOUN
gujaf-315	341	20	:	:	PUNCT
gujaf-315	341	21	the	the	DET
gujaf-315	341	22	mediating	mediate	VERB
gujaf-315	341	23	effect	effect	NOUN
gujaf-315	341	24	of	of	ADP
gujaf-315	341	25	corporate	corporate	ADJ
gujaf-315	341	26	reputation	reputation	NOUN
gujaf-315	341	27	.	.	PUNCT
gujaf-315	342	1	corporate	corporate	ADJ
gujaf-315	342	2	reputation	reputation	NOUN
gujaf-315	342	3	review	review	NOUN
gujaf-315	342	4	,	,	PUNCT
gujaf-315	342	5	26(1	26(1	NUM
gujaf-315	342	6	)	)	PUNCT
gujaf-315	342	7	,	,	PUNCT
gujaf-315	342	8	1	1	NUM
gujaf-315	342	9	-	-	SYM
gujaf-315	342	10	18	18	NUM
gujaf-315	342	11	.	.	PUNCT
gujaf-315	343	1	maiti	maiti	PROPN
gujaf-315	343	2	,	,	PUNCT
gujaf-315	343	3	m.	m.	NOUN
gujaf-315	343	4	(	(	PUNCT
gujaf-315	343	5	2021	2021	NUM
gujaf-315	343	6	)	)	PUNCT
gujaf-315	343	7	.	.	PUNCT
gujaf-315	344	1	is	be	AUX
gujaf-315	344	2	esg	esg	PROPN
gujaf-315	344	3	the	the	DET
gujaf-315	344	4	succeeding	succeed	VERB
gujaf-315	344	5	risk	risk	NOUN
gujaf-315	344	6	factor	factor	NOUN
gujaf-315	344	7	?	?	PUNCT
gujaf-315	344	8	.	.	PUNCT
gujaf-315	345	1	journal	journal	PROPN
gujaf-315	345	2	of	of	ADP
gujaf-315	345	3	sustainable	sustainable	ADJ
gujaf-315	345	4	finance	finance	NOUN
gujaf-315	345	5	&	&	CCONJ
gujaf-315	345	6	investment	investment	NOUN
gujaf-315	345	7	,	,	PUNCT
gujaf-315	345	8	11(3	11(3	NUM
gujaf-315	345	9	)	)	PUNCT
gujaf-315	345	10	,	,	PUNCT
gujaf-315	345	11	199	199	NUM
gujaf-315	345	12	-	-	SYM
gujaf-315	345	13	213	213	NUM
gujaf-315	345	14	.	.	PUNCT
gujaf-315	346	1	martto	martto	PROPN
gujaf-315	346	2	,	,	PUNCT
gujaf-315	346	3	j.	j.	PROPN
gujaf-315	346	4	,	,	PUNCT
gujaf-315	346	5	diaz	diaz	PROPN
gujaf-315	346	6	,	,	PUNCT
gujaf-315	346	7	s.	s.	PROPN
gujaf-315	346	8	,	,	PUNCT
gujaf-315	346	9	hassan	hassan	PROPN
gujaf-315	346	10	,	,	PUNCT
gujaf-315	346	11	b.	b.	PROPN
gujaf-315	346	12	,	,	PUNCT
gujaf-315	346	13	mannan	mannan	PROPN
gujaf-315	346	14	,	,	PUNCT
gujaf-315	346	15	s.	s.	PROPN
gujaf-315	346	16	,	,	PUNCT
gujaf-315	346	17	singh	singh	PROPN
gujaf-315	346	18	,	,	PUNCT
gujaf-315	346	19	p.	p.	NOUN
gujaf-315	346	20	,	,	PUNCT
gujaf-315	346	21	villasuso	villasuso	PROPN
gujaf-315	346	22	,	,	PUNCT
gujaf-315	346	23	f.	f.	PROPN
gujaf-315	346	24	,	,	PUNCT
gujaf-315	346	25	&	&	CCONJ
gujaf-315	346	26	baobaid	baobaid	PROPN
gujaf-315	346	27	,	,	PUNCT
gujaf-315	346	28	o.	o.	PROPN
gujaf-315	346	29	(	(	PUNCT
gujaf-315	346	30	2023	2023	NUM
gujaf-315	346	31	,	,	PUNCT
gujaf-315	346	32	october	october	PROPN
gujaf-315	346	33	)	)	PUNCT
gujaf-315	346	34	.	.	PUNCT
gujaf-315	347	1	esg	esg	NOUN
gujaf-315	347	2	strategies	strategy	NOUN
gujaf-315	347	3	in	in	ADP
gujaf-315	347	4	the	the	DET
gujaf-315	347	5	oil	oil	NOUN
gujaf-315	347	6	and	and	CCONJ
gujaf-315	347	7	gas	gas	NOUN
gujaf-315	347	8	industry	industry	NOUN
gujaf-315	347	9	from	from	ADP
gujaf-315	347	10	the	the	DET
gujaf-315	347	11	maritime	maritime	NOUN
gujaf-315	347	12	&	&	CCONJ
gujaf-315	347	13	logistics	logistic	NOUN
gujaf-315	347	14	perspective	perspective	NOUN
gujaf-315	347	15	-	-	PUNCT
gujaf-315	347	16	opportunities	opportunity	NOUN
gujaf-315	347	17	&	&	CCONJ
gujaf-315	347	18	risks	risk	NOUN
gujaf-315	347	19	.	.	PUNCT
gujaf-315	348	1	in	in	ADP
gujaf-315	348	2	abu	abu	PROPN
gujaf-315	348	3	dhabi	dhabi	PROPN
gujaf-315	348	4	international	international	ADJ
gujaf-315	348	5	petroleum	petroleum	NOUN
gujaf-315	348	6	exhibition	exhibition	NOUN
gujaf-315	348	7	and	and	CCONJ
gujaf-315	348	8	conference	conference	NOUN
gujaf-315	348	9	(	(	PUNCT
gujaf-315	348	10	p.	p.	NOUN
gujaf-315	348	11	d041s129r004	d041s129r004	NUM
gujaf-315	348	12	)	)	PUNCT
gujaf-315	348	13	.	.	PUNCT
gujaf-315	349	1	spe	spe	PROPN
gujaf-315	349	2	.	.	PUNCT
gujaf-315	350	1	morgan	morgan	PROPN
gujaf-315	350	2	stanley	stanley	PROPN
gujaf-315	350	3	.	.	PUNCT
gujaf-315	351	1	(	(	PUNCT
gujaf-315	351	2	2015	2015	NUM
gujaf-315	351	3	)	)	PUNCT
gujaf-315	351	4	.	.	PUNCT
gujaf-315	352	1	sustainable	sustainable	ADJ
gujaf-315	352	2	reality	reality	NOUN
gujaf-315	352	3	:	:	PUNCT
gujaf-315	352	4	understanding	understand	VERB
gujaf-315	352	5	the	the	DET
gujaf-315	352	6	performance	performance	NOUN
gujaf-315	352	7	of	of	ADP
gujaf-315	352	8	sustainable	sustainable	ADJ
gujaf-315	352	9	investment	investment	NOUN
gujaf-315	352	10	strategies	strategy	NOUN
gujaf-315	352	11	.	.	PUNCT
gujaf-315	353	1	retrieved	retrieve	VERB
gujaf-315	353	2	from	from	ADP
gujaf-315	353	3	https://www.morganstanley.com/sustainableinvesting/pdf/sustainable-reality.pdf	https://www.morganstanley.com/sustainableinvesting/pdf/sustainable-reality.pdf	PROPN
gujaf-315	353	4	prabawati	prabawati	PROPN
gujaf-315	353	5	,	,	PUNCT
gujaf-315	353	6	p.	p.	NOUN
gujaf-315	353	7	i.	i.	PROPN
gujaf-315	353	8	,	,	PUNCT
gujaf-315	353	9	&	&	CCONJ
gujaf-315	353	10	rahmawati	rahmawati	PROPN
gujaf-315	353	11	,	,	PUNCT
gujaf-315	353	12	i.	i.	PROPN
gujaf-315	353	13	p.	p.	PROPN
gujaf-315	353	14	(	(	PUNCT
gujaf-315	353	15	2022	2022	NUM
gujaf-315	353	16	)	)	PUNCT
gujaf-315	353	17	.	.	PUNCT
gujaf-315	354	1	the	the	DET
gujaf-315	354	2	effects	effect	NOUN
gujaf-315	354	3	of	of	ADP
gujaf-315	354	4	environmental	environmental	ADJ
gujaf-315	354	5	,	,	PUNCT
gujaf-315	354	6	social	social	ADJ
gujaf-315	354	7	,	,	PUNCT
gujaf-315	354	8	and	and	CCONJ
gujaf-315	354	9	governance	governance	NOUN
gujaf-315	354	10	(	(	PUNCT
gujaf-315	354	11	esg	esg	NOUN
gujaf-315	354	12	)	)	PUNCT
gujaf-315	354	13	scores	score	NOUN
gujaf-315	354	14	on	on	ADP
gujaf-315	354	15	firm	firm	ADJ
gujaf-315	354	16	values	value	NOUN
gujaf-315	354	17	in	in	ADP
gujaf-315	354	18	asean	asean	ADJ
gujaf-315	354	19	member	member	NOUN
gujaf-315	354	20	countries	country	NOUN
gujaf-315	354	21	.	.	PUNCT
gujaf-315	355	1	jurnal	jurnal	ADJ
gujaf-315	355	2	akuntansi	akuntansi	PROPN
gujaf-315	355	3	dan	dan	PROPN
gujaf-315	355	4	auditing	auditing	PROPN
gujaf-315	355	5	indonesia	indonesia	PROPN
gujaf-315	355	6	,	,	PUNCT
gujaf-315	355	7	119	119	NUM
gujaf-315	355	8	-	-	SYM
gujaf-315	355	9	129	129	NUM
gujaf-315	355	10	ramírez	ramírez	NOUN
gujaf-315	355	11	-	-	PUNCT
gujaf-315	355	12	orellana	orellana	PROPN
gujaf-315	355	13	,	,	PUNCT
gujaf-315	355	14	a.	a.	NOUN
gujaf-315	355	15	,	,	PUNCT
gujaf-315	355	16	martínez	martínez	PROPN
gujaf-315	355	17	-	-	PUNCT
gujaf-315	355	18	victoria	victoria	PROPN
gujaf-315	355	19	,	,	PUNCT
gujaf-315	355	20	m.	m.	NOUN
gujaf-315	355	21	,	,	PUNCT
gujaf-315	355	22	garcía	garcía	NOUN
gujaf-315	355	23	-	-	PUNCT
gujaf-315	355	24	amate	amate	NOUN
gujaf-315	355	25	,	,	PUNCT
gujaf-315	355	26	a.	a.	NOUN
gujaf-315	355	27	,	,	PUNCT
gujaf-315	355	28	&	&	CCONJ
gujaf-315	355	29	rojo	rojo	NOUN
gujaf-315	355	30	-	-	PUNCT
gujaf-315	355	31	ramírez	ramírez	NOUN
gujaf-315	355	32	,	,	PUNCT
gujaf-315	355	33	a.	a.	NOUN
gujaf-315	355	34	a.	a.	NOUN
gujaf-315	355	35	(	(	PUNCT
gujaf-315	355	36	2023	2023	NUM
gujaf-315	355	37	)	)	PUNCT
gujaf-315	355	38	.	.	PUNCT
gujaf-315	355	39	is	be	AUX
gujaf-315	355	40	the	the	DET
gujaf-315	355	41	corporate	corporate	ADJ
gujaf-315	355	42	financial	financial	ADJ
gujaf-315	355	43	strategy	strategy	NOUN
gujaf-315	355	44	in	in	ADP
gujaf-315	355	45	the	the	DET
gujaf-315	355	46	oil	oil	NOUN
gujaf-315	355	47	and	and	CCONJ
gujaf-315	355	48	gas	gas	NOUN
gujaf-315	355	49	sector	sector	NOUN
gujaf-315	355	50	affected	affect	VERB
gujaf-315	355	51	by	by	ADP
gujaf-315	355	52	esg	esg	PROPN
gujaf-315	355	53	dimensions	dimension	NOUN
gujaf-315	355	54	?	?	PUNCT
gujaf-315	355	55	.	.	PUNCT
gujaf-315	356	1	resources	resource	NOUN
gujaf-315	356	2	policy	policy	NOUN
gujaf-315	356	3	,	,	PUNCT
gujaf-315	356	4	81	81	NUM
gujaf-315	356	5	,	,	PUNCT
gujaf-315	356	6	103303	103303	NUM
gujaf-315	356	7	.	.	PUNCT
gujaf-315	357	1	songwe	songwe	PROPN
gujaf-315	357	2	,	,	PUNCT
gujaf-315	357	3	v.	v.	PROPN
gujaf-315	357	4	(	(	PUNCT
gujaf-315	357	5	2019	2019	NUM
gujaf-315	357	6	)	)	PUNCT
gujaf-315	357	7	.	.	PUNCT
gujaf-315	358	1	intra	intra	ADJ
gujaf-315	358	2	-	-	ADJ
gujaf-315	358	3	african	african	ADJ
gujaf-315	358	4	trade	trade	NOUN
gujaf-315	358	5	:	:	PUNCT
gujaf-315	358	6	a	a	DET
gujaf-315	358	7	path	path	NOUN
gujaf-315	358	8	to	to	ADP
gujaf-315	358	9	economic	economic	ADJ
gujaf-315	358	10	diversification	diversification	NOUN
gujaf-315	358	11	and	and	CCONJ
gujaf-315	358	12	inclusion	inclusion	NOUN
gujaf-315	358	13	.	.	PUNCT
gujaf-315	359	1	coulibaly	coulibaly	PROPN
gujaf-315	359	2	,	,	PUNCT
gujaf-315	359	3	brahima	brahima	PROPN
gujaf-315	359	4	s	s	PROPN
gujaf-315	359	5	..	..	PUNCT
gujaf-315	359	6	:	:	PUNCT
gujaf-315	359	7	foresight	foresight	PROPN
gujaf-315	359	8	africa	africa	PROPN
gujaf-315	359	9	:	:	PUNCT
gujaf-315	359	10	top	top	ADJ
gujaf-315	359	11	priorities	priority	NOUN
gujaf-315	359	12	for	for	ADP
gujaf-315	359	13	the	the	DET
gujaf-315	359	14	continent	continent	NOUN
gujaf-315	359	15	in	in	ADP
gujaf-315	359	16	,	,	PUNCT
gujaf-315	359	17	97	97	NUM
gujaf-315	359	18	,	,	PUNCT
gujaf-315	359	19	116	116	NUM
gujaf-315	359	20	.	.	PUNCT
gujaf-315	359	21	sperança	sperança	NOUN
gujaf-315	359	22	,	,	PUNCT
gujaf-315	359	23	m.	m.	NOUN
gujaf-315	359	24	a.	a.	NOUN
gujaf-315	359	25	(	(	PUNCT
gujaf-315	359	26	ed	ed	NOUN
gujaf-315	359	27	.	.	PUNCT
gujaf-315	359	28	)	)	PUNCT
gujaf-315	359	29	.	.	PUNCT
gujaf-315	360	1	(	(	PUNCT
gujaf-315	360	2	2024	2024	NUM
gujaf-315	360	3	)	)	PUNCT
gujaf-315	360	4	.	.	PUNCT
gujaf-315	361	1	epidemic	epidemic	NOUN
gujaf-315	361	2	preparedness	preparedness	NOUN
gujaf-315	361	3	and	and	CCONJ
gujaf-315	361	4	control	control	NOUN
gujaf-315	361	5	.	.	PUNCT
gujaf-315	362	1	bod	bod	ADJ
gujaf-315	362	2	–	–	PUNCT
gujaf-315	362	3	books	book	NOUN
gujaf-315	362	4	on	on	ADP
gujaf-315	362	5	demand	demand	NOUN
gujaf-315	362	6	.	.	PUNCT
gujaf-315	363	1	szczepańczyk	szczepańczyk	NOUN
gujaf-315	363	2	,	,	PUNCT
gujaf-315	363	3	m.	m.	NOUN
gujaf-315	363	4	,	,	PUNCT
gujaf-315	363	5	nowodziński	nowodziński	NOUN
gujaf-315	363	6	,	,	PUNCT
gujaf-315	363	7	p.	p.	PROPN
gujaf-315	363	8	,	,	PUNCT
gujaf-315	363	9	&	&	CCONJ
gujaf-315	363	10	sikorski	sikorski	PROPN
gujaf-315	363	11	,	,	PUNCT
gujaf-315	363	12	a.	a.	NOUN
gujaf-315	363	13	(	(	PUNCT
gujaf-315	363	14	2023	2023	NUM
gujaf-315	363	15	)	)	PUNCT
gujaf-315	363	16	.	.	PUNCT
gujaf-315	364	1	esg	esg	NOUN
gujaf-315	364	2	strategy	strategy	NOUN
gujaf-315	364	3	and	and	CCONJ
gujaf-315	364	4	financial	financial	ADJ
gujaf-315	364	5	aspects	aspect	NOUN
gujaf-315	364	6	using	use	VERB
gujaf-315	364	7	the	the	DET
gujaf-315	364	8	example	example	NOUN
gujaf-315	364	9	of	of	ADP
gujaf-315	364	10	an	an	DET
gujaf-315	364	11	oil	oil	NOUN
gujaf-315	364	12	and	and	CCONJ
gujaf-315	364	13	gas	gas	NOUN
gujaf-315	364	14	midstream	midstream	NOUN
gujaf-315	364	15	company	company	NOUN
gujaf-315	364	16	:	:	PUNCT
gujaf-315	364	17	the	the	DET
gujaf-315	364	18	unimot	unimot	PROPN
gujaf-315	364	19	group	group	NOUN
gujaf-315	364	20	.	.	PUNCT
gujaf-315	365	1	sustainability	sustainability	NOUN
gujaf-315	365	2	,	,	PUNCT
gujaf-315	365	3	15(18	15(18	NUM
gujaf-315	365	4	)	)	PUNCT
gujaf-315	365	5	,	,	PUNCT
gujaf-315	365	6	13396	13396	NUM
gujaf-315	365	7	.	.	PUNCT
gujaf-315	366	1	ying	ying	PROPN
gujaf-315	366	2	,	,	PUNCT
gujaf-315	366	3	z.	z.	PROPN
gujaf-315	366	4	(	(	PUNCT
gujaf-315	366	5	2024	2024	NUM
gujaf-315	366	6	)	)	PUNCT
gujaf-315	366	7	.	.	PUNCT
gujaf-315	367	1	analysis	analysis	NOUN
gujaf-315	367	2	of	of	ADP
gujaf-315	367	3	the	the	DET
gujaf-315	367	4	state	state	NOUN
gujaf-315	367	5	-	-	PUNCT
gujaf-315	367	6	of	of	ADP
gujaf-315	367	7	-	-	PUNCT
gujaf-315	367	8	art	art	NOUN
gujaf-315	367	9	portfolio	portfolio	NOUN
gujaf-315	367	10	theory	theory	NOUN
gujaf-315	367	11	.	.	PUNCT
gujaf-315	368	1	in	in	ADP
gujaf-315	368	2	9th	9th	ADJ
gujaf-315	368	3	international	international	ADJ
gujaf-315	368	4	conference	conference	NOUN
gujaf-315	368	5	on	on	ADP
gujaf-315	368	6	financial	financial	ADJ
gujaf-315	368	7	innovation	innovation	NOUN
gujaf-315	368	8	and	and	CCONJ
gujaf-315	368	9	economic	economic	ADJ
gujaf-315	368	10	development	development	NOUN
gujaf-315	368	11	(	(	PUNCT
gujaf-315	368	12	icfied	icfie	VERB
gujaf-315	368	13	2024	2024	NUM
gujaf-315	368	14	)	)	PUNCT
gujaf-315	368	15	(	(	PUNCT
gujaf-315	368	16	pp	pp	ADJ
gujaf-315	368	17	.	.	PUNCT
gujaf-315	369	1	387	387	NUM
gujaf-315	369	2	-	-	NUM
gujaf-315	369	3	395	395	NUM
gujaf-315	369	4	)	)	PUNCT
gujaf-315	369	5	.	.	PUNCT
gujaf-315	370	1	atlantis	atlantis	PROPN
gujaf-315	370	2	press	press	PROPN
gujaf-315	370	3	.	.	PUNCT