id	sid	tid	token	lemma	pos
gujaf-316	1	1	gusau	gusau	PROPN
gujaf-316	1	2	journal	journal	NOUN
gujaf-316	1	3	of	of	ADP
gujaf-316	1	4	accounting	accounting	NOUN
gujaf-316	1	5	and	and	CCONJ
gujaf-316	1	6	finance	finance	NOUN
gujaf-316	1	7	,	,	PUNCT
gujaf-316	1	8	vol	vol	NOUN
gujaf-316	1	9	.	.	PROPN
gujaf-316	1	10	5	5	NUM
gujaf-316	1	11	,	,	PUNCT
gujaf-316	1	12	issue	issue	NOUN
gujaf-316	1	13	2	2	NUM
gujaf-316	1	14	,	,	PUNCT
gujaf-316	1	15	october	october	PROPN
gujaf-316	1	16	,	,	PUNCT
gujaf-316	1	17	2024	2024	NUM
gujaf-316	1	18	i	i	PRON
gujaf-316	1	19	gusau	gusau	PROPN
gujaf-316	1	20	journal	journal	NOUN
gujaf-316	1	21	of	of	ADP
gujaf-316	1	22	accounting	accounting	NOUN
gujaf-316	1	23	and	and	CCONJ
gujaf-316	1	24	finance	finance	NOUN
gujaf-316	1	25	(	(	PUNCT
gujaf-316	1	26	gujaf	gujaf	NOUN
gujaf-316	1	27	)	)	PUNCT
gujaf-316	1	28	vol	vol	NOUN
gujaf-316	1	29	.	.	NOUN
gujaf-316	2	1	5	5	NUM
gujaf-316	2	2	issue	issue	NOUN
gujaf-316	2	3	2	2	NUM
gujaf-316	2	4	,	,	PUNCT
gujaf-316	2	5	october	october	PROPN
gujaf-316	2	6	,	,	PUNCT
gujaf-316	2	7	2024	2024	NUM
gujaf-316	2	8	issn	issn	X
gujaf-316	2	9	:	:	PUNCT
gujaf-316	2	10	2756	2756	NUM
gujaf-316	2	11	-	-	PUNCT
gujaf-316	2	12	665x	665x	NOUN
gujaf-316	2	13	a	a	DET
gujaf-316	2	14	publication	publication	NOUN
gujaf-316	2	15	of	of	ADP
gujaf-316	2	16	department	department	NOUN
gujaf-316	2	17	of	of	ADP
gujaf-316	2	18	accounting	accounting	NOUN
gujaf-316	2	19	and	and	CCONJ
gujaf-316	2	20	finance	finance	NOUN
gujaf-316	2	21	,	,	PUNCT
gujaf-316	2	22	faculty	faculty	NOUN
gujaf-316	2	23	of	of	ADP
gujaf-316	2	24	management	management	NOUN
gujaf-316	2	25	and	and	CCONJ
gujaf-316	2	26	social	social	ADJ
gujaf-316	2	27	sciences	science	NOUN
gujaf-316	2	28	,	,	PUNCT
gujaf-316	2	29	federal	federal	ADJ
gujaf-316	2	30	university	university	NOUN
gujaf-316	2	31	gusau	gusau	NOUN
gujaf-316	2	32	,	,	PUNCT
gujaf-316	2	33	zamfara	zamfara	PROPN
gujaf-316	2	34	state	state	PROPN
gujaf-316	2	35	-nigeria	-nigeria	PROPN
gujaf-316	2	36	gusau	gusau	ADJ
gujaf-316	2	37	journal	journal	NOUN
gujaf-316	2	38	of	of	ADP
gujaf-316	2	39	accounting	accounting	NOUN
gujaf-316	2	40	and	and	CCONJ
gujaf-316	2	41	finance	finance	NOUN
gujaf-316	2	42	,	,	PUNCT
gujaf-316	2	43	vol	vol	NOUN
gujaf-316	2	44	.	.	PROPN
gujaf-316	2	45	5	5	NUM
gujaf-316	2	46	,	,	PUNCT
gujaf-316	2	47	issue	issue	NOUN
gujaf-316	2	48	2	2	NUM
gujaf-316	2	49	,	,	PUNCT
gujaf-316	2	50	october	october	PROPN
gujaf-316	2	51	,	,	PUNCT
gujaf-316	2	52	2024	2024	NUM
gujaf-316	2	53	ii	ii	NUM
gujaf-316	2	54	©	©	PROPN
gujaf-316	2	55	department	department	PROPN
gujaf-316	2	56	of	of	ADP
gujaf-316	2	57	accounting	accounting	NOUN
gujaf-316	2	58	and	and	CCONJ
gujaf-316	2	59	finance	finance	NOUN
gujaf-316	2	60	vol	vol	NOUN
gujaf-316	2	61	.	.	PUNCT
gujaf-316	2	62	5	5	NUM
gujaf-316	2	63	issue	issue	NOUN
gujaf-316	2	64	2	2	NUM
gujaf-316	2	65	october	october	PROPN
gujaf-316	2	66	,	,	PUNCT
gujaf-316	2	67	2024	2024	NUM
gujaf-316	2	68	issn	issn	X
gujaf-316	2	69	:	:	PUNCT
gujaf-316	2	70	2756	2756	NUM
gujaf-316	2	71	-	-	PUNCT
gujaf-316	2	72	665x	665x	NOUN
gujaf-316	2	73	a	a	DET
gujaf-316	2	74	publication	publication	NOUN
gujaf-316	2	75	of	of	ADP
gujaf-316	2	76	department	department	NOUN
gujaf-316	2	77	of	of	ADP
gujaf-316	2	78	accounting	accounting	NOUN
gujaf-316	2	79	and	and	CCONJ
gujaf-316	2	80	finance	finance	NOUN
gujaf-316	2	81	,	,	PUNCT
gujaf-316	2	82	faculty	faculty	NOUN
gujaf-316	2	83	of	of	ADP
gujaf-316	2	84	management	management	NOUN
gujaf-316	2	85	and	and	CCONJ
gujaf-316	2	86	social	social	ADJ
gujaf-316	2	87	sciences	science	NOUN
gujaf-316	2	88	,	,	PUNCT
gujaf-316	2	89	federal	federal	ADJ
gujaf-316	2	90	university	university	NOUN
gujaf-316	2	91	gusau	gusau	NOUN
gujaf-316	2	92	,	,	PUNCT
gujaf-316	2	93	zamfara	zamfara	PROPN
gujaf-316	2	94	state	state	NOUN
gujaf-316	2	95	-nigeria	-nigeria	PROPN
gujaf-316	2	96	all	all	DET
gujaf-316	2	97	rights	right	NOUN
gujaf-316	2	98	reserved	reserve	VERB
gujaf-316	2	99	except	except	SCONJ
gujaf-316	2	100	for	for	ADP
gujaf-316	2	101	academic	academic	ADJ
gujaf-316	2	102	purposes	purpose	NOUN
gujaf-316	2	103	no	no	DET
gujaf-316	2	104	part	part	NOUN
gujaf-316	2	105	or	or	CCONJ
gujaf-316	2	106	whole	whole	NOUN
gujaf-316	2	107	of	of	ADP
gujaf-316	2	108	this	this	DET
gujaf-316	2	109	publication	publication	NOUN
gujaf-316	2	110	is	be	AUX
gujaf-316	2	111	allowed	allow	VERB
gujaf-316	2	112	to	to	PART
gujaf-316	2	113	be	be	AUX
gujaf-316	2	114	reproduced	reproduce	VERB
gujaf-316	2	115	,	,	PUNCT
gujaf-316	2	116	stored	store	VERB
gujaf-316	2	117	in	in	ADP
gujaf-316	2	118	a	a	DET
gujaf-316	2	119	retrieval	retrieval	NOUN
gujaf-316	2	120	system	system	NOUN
gujaf-316	2	121	or	or	CCONJ
gujaf-316	2	122	transmitted	transmit	VERB
gujaf-316	2	123	in	in	ADP
gujaf-316	2	124	any	any	DET
gujaf-316	2	125	form	form	NOUN
gujaf-316	2	126	or	or	CCONJ
gujaf-316	2	127	by	by	ADP
gujaf-316	2	128	any	any	DET
gujaf-316	2	129	means	mean	NOUN
gujaf-316	2	130	be	be	AUX
gujaf-316	2	131	it	it	PRON
gujaf-316	2	132	mechanical	mechanical	ADJ
gujaf-316	2	133	,	,	PUNCT
gujaf-316	2	134	electrical	electrical	ADJ
gujaf-316	2	135	,	,	PUNCT
gujaf-316	2	136	photocopying	photocopying	NOUN
gujaf-316	2	137	,	,	PUNCT
gujaf-316	2	138	recording	recording	NOUN
gujaf-316	2	139	or	or	CCONJ
gujaf-316	2	140	otherwise	otherwise	ADV
gujaf-316	2	141	,	,	PUNCT
gujaf-316	2	142	without	without	ADP
gujaf-316	2	143	prior	prior	ADJ
gujaf-316	2	144	permission	permission	NOUN
gujaf-316	2	145	of	of	ADP
gujaf-316	2	146	the	the	DET
gujaf-316	2	147	copyright	copyright	NOUN
gujaf-316	2	148	owner	owner	NOUN
gujaf-316	2	149	.	.	PUNCT
gujaf-316	3	1	published	publish	VERB
gujaf-316	3	2	and	and	CCONJ
gujaf-316	3	3	printed	print	VERB
gujaf-316	3	4	by	by	ADP
gujaf-316	3	5	:	:	PUNCT
gujaf-316	3	6	ahmadu	ahmadu	PROPN
gujaf-316	3	7	bello	bello	PROPN
gujaf-316	3	8	university	university	PROPN
gujaf-316	3	9	press	press	NOUN
gujaf-316	3	10	limited	limit	VERB
gujaf-316	3	11	,	,	PUNCT
gujaf-316	3	12	zaria	zaria	PROPN
gujaf-316	3	13	kaduna	kaduna	PROPN
gujaf-316	3	14	state	state	PROPN
gujaf-316	3	15	,	,	PUNCT
gujaf-316	3	16	nigeria	nigeria	PROPN
gujaf-316	3	17	.	.	PUNCT
gujaf-316	4	1	tel	tel	ADP
gujaf-316	4	2	:	:	PUNCT
gujaf-316	4	3	08065949711	08065949711	NUM
gujaf-316	4	4	,	,	PUNCT
gujaf-316	4	5	069	069	NUM
gujaf-316	4	6	-	-	SYM
gujaf-316	4	7	879121	879121	NUM
gujaf-316	4	8	e	e	NOUN
gujaf-316	4	9	-	-	NOUN
gujaf-316	4	10	mail	mail	NOUN
gujaf-316	4	11	:	:	PUNCT
gujaf-316	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-316	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-316	5	1	website	website	NOUN
gujaf-316	5	2	:	:	PUNCT
gujaf-316	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-316	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-316	5	5	gusau	gusau	PROPN
gujaf-316	5	6	journal	journal	PROPN
gujaf-316	5	7	of	of	ADP
gujaf-316	5	8	accounting	accounting	NOUN
gujaf-316	5	9	and	and	CCONJ
gujaf-316	5	10	finance	finance	NOUN
gujaf-316	5	11	,	,	PUNCT
gujaf-316	5	12	vol	vol	NOUN
gujaf-316	5	13	.	.	PROPN
gujaf-316	5	14	5	5	NUM
gujaf-316	5	15	,	,	PUNCT
gujaf-316	5	16	issue	issue	NOUN
gujaf-316	5	17	2	2	NUM
gujaf-316	5	18	,	,	PUNCT
gujaf-316	5	19	october	october	PROPN
gujaf-316	5	20	,	,	PUNCT
gujaf-316	5	21	2024	2024	NUM
gujaf-316	5	22	iii	iii	NUM
gujaf-316	5	23	editorial	editorial	PROPN
gujaf-316	5	24	board	board	NOUN
gujaf-316	5	25	editor	editor	NOUN
gujaf-316	5	26	-	-	PUNCT
gujaf-316	5	27	in	in	ADP
gujaf-316	5	28	-	-	PUNCT
gujaf-316	5	29	chief	chief	NOUN
gujaf-316	5	30	:	:	PUNCT
gujaf-316	5	31	prof	prof	PROPN
gujaf-316	5	32	.	.	PUNCT
gujaf-316	5	33	shehu	shehu	PROPN
gujaf-316	5	34	usman	usman	PROPN
gujaf-316	5	35	hassan	hassan	PROPN
gujaf-316	5	36	department	department	PROPN
gujaf-316	5	37	of	of	ADP
gujaf-316	5	38	accounting	accounting	PROPN
gujaf-316	5	39	,	,	PUNCT
gujaf-316	5	40	federal	federal	ADJ
gujaf-316	5	41	university	university	PROPN
gujaf-316	5	42	of	of	ADP
gujaf-316	5	43	kashere	kashere	PROPN
gujaf-316	5	44	,	,	PUNCT
gujaf-316	5	45	gombe	gombe	ADJ
gujaf-316	5	46	state	state	NOUN
gujaf-316	5	47	.	.	PUNCT
gujaf-316	6	1	associate	associate	NOUN
gujaf-316	6	2	editor	editor	NOUN
gujaf-316	6	3	:	:	PUNCT
gujaf-316	6	4	dr	dr	PROPN
gujaf-316	6	5	.	.	PROPN
gujaf-316	6	6	muhammad	muhammad	PROPN
gujaf-316	6	7	mustapha	mustapha	PROPN
gujaf-316	6	8	bagudo	bagudo	PROPN
gujaf-316	6	9	department	department	PROPN
gujaf-316	6	10	of	of	ADP
gujaf-316	6	11	accounting	accounting	PROPN
gujaf-316	6	12	,	,	PUNCT
gujaf-316	6	13	ahmadu	ahmadu	PROPN
gujaf-316	6	14	bello	bello	PROPN
gujaf-316	6	15	university	university	PROPN
gujaf-316	6	16	zaria	zaria	PROPN
gujaf-316	6	17	,	,	PUNCT
gujaf-316	6	18	kaduna	kaduna	PROPN
gujaf-316	6	19	state	state	PROPN
gujaf-316	6	20	.	.	PUNCT
gujaf-316	7	1	managing	manage	VERB
gujaf-316	7	2	editor	editor	NOUN
gujaf-316	7	3	:	:	PUNCT
gujaf-316	7	4	dr	dr	PROPN
gujaf-316	7	5	.	.	PROPN
gujaf-316	7	6	umar	umar	PROPN
gujaf-316	7	7	farouk	farouk	PROPN
gujaf-316	7	8	abdulkarim	abdulkarim	PROPN
gujaf-316	7	9	department	department	PROPN
gujaf-316	7	10	of	of	ADP
gujaf-316	7	11	accounting	accounting	NOUN
gujaf-316	7	12	and	and	CCONJ
gujaf-316	7	13	finance	finance	NOUN
gujaf-316	7	14	,	,	PUNCT
gujaf-316	7	15	federal	federal	ADJ
gujaf-316	7	16	university	university	NOUN
gujaf-316	7	17	gusau	gusau	PROPN
gujaf-316	7	18	,	,	PUNCT
gujaf-316	7	19	zamfara	zamfara	PROPN
gujaf-316	7	20	state	state	PROPN
gujaf-316	7	21	.	.	PUNCT
gujaf-316	8	1	editorial	editorial	PROPN
gujaf-316	8	2	board	board	NOUN
gujaf-316	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-316	8	4	modu	modu	PROPN
gujaf-316	8	5	kumshe	kumshe	PROPN
gujaf-316	8	6	department	department	PROPN
gujaf-316	8	7	of	of	ADP
gujaf-316	8	8	accounting	accounting	PROPN
gujaf-316	8	9	,	,	PUNCT
gujaf-316	8	10	university	university	NOUN
gujaf-316	8	11	of	of	ADP
gujaf-316	8	12	maiduguri	maiduguri	PROPN
gujaf-316	8	13	,	,	PUNCT
gujaf-316	8	14	borno	borno	PROPN
gujaf-316	8	15	state	state	PROPN
gujaf-316	8	16	.	.	PUNCT
gujaf-316	9	1	prof	prof	PROPN
gujaf-316	9	2	ugochukwu	ugochukwu	PROPN
gujaf-316	9	3	c.	c.	PROPN
gujaf-316	9	4	nzewi	nzewi	VERB
gujaf-316	9	5	department	department	PROPN
gujaf-316	9	6	of	of	ADP
gujaf-316	9	7	accounting	accounting	PROPN
gujaf-316	9	8	,	,	PUNCT
gujaf-316	9	9	paul	paul	PROPN
gujaf-316	9	10	university	university	PROPN
gujaf-316	9	11	awka	awka	NOUN
gujaf-316	9	12	,	,	PUNCT
gujaf-316	9	13	anambra	anambra	PROPN
gujaf-316	9	14	state	state	PROPN
gujaf-316	9	15	.	.	PUNCT
gujaf-316	10	1	prof	prof	PROPN
gujaf-316	10	2	kabir	kabir	PROPN
gujaf-316	10	3	tahir	tahir	PROPN
gujaf-316	10	4	hamid	hamid	PROPN
gujaf-316	10	5	department	department	PROPN
gujaf-316	10	6	of	of	ADP
gujaf-316	10	7	accounting	accounting	PROPN
gujaf-316	10	8	,	,	PUNCT
gujaf-316	10	9	bayero	bayero	PROPN
gujaf-316	10	10	university	university	PROPN
gujaf-316	10	11	,	,	PUNCT
gujaf-316	10	12	kano	kano	PROPN
gujaf-316	10	13	,	,	PUNCT
gujaf-316	10	14	kano	kano	PROPN
gujaf-316	10	15	state	state	PROPN
gujaf-316	10	16	.	.	PUNCT
gujaf-316	11	1	prof	prof	PROPN
gujaf-316	11	2	.	.	PUNCT
gujaf-316	12	1	ekoja	ekoja	PROPN
gujaf-316	12	2	b.	b.	PROPN
gujaf-316	12	3	ekoja	ekoja	PROPN
gujaf-316	12	4	department	department	PROPN
gujaf-316	12	5	of	of	ADP
gujaf-316	12	6	accounting	accounting	PROPN
gujaf-316	12	7	,	,	PUNCT
gujaf-316	12	8	university	university	PROPN
gujaf-316	12	9	of	of	ADP
gujaf-316	12	10	jos	jos	PROPN
gujaf-316	12	11	.	.	PROPN
gujaf-316	12	12	prof	prof	PROPN
gujaf-316	12	13	.	.	PUNCT
gujaf-316	13	1	clifford	clifford	PROPN
gujaf-316	13	2	ofurum	ofurum	PROPN
gujaf-316	13	3	department	department	PROPN
gujaf-316	13	4	of	of	ADP
gujaf-316	13	5	accounting	accounting	PROPN
gujaf-316	13	6	,	,	PUNCT
gujaf-316	13	7	university	university	NOUN
gujaf-316	13	8	of	of	ADP
gujaf-316	13	9	portharcourt	portharcourt	PROPN
gujaf-316	13	10	,	,	PUNCT
gujaf-316	13	11	rivers	river	NOUN
gujaf-316	13	12	state	state	PROPN
gujaf-316	13	13	.	.	PUNCT
gujaf-316	14	1	prof	prof	PROPN
gujaf-316	14	2	.	.	PUNCT
gujaf-316	15	1	ahmad	ahmad	PROPN
gujaf-316	15	2	bello	bello	PROPN
gujaf-316	15	3	dogarawa	dogarawa	PROPN
gujaf-316	15	4	department	department	PROPN
gujaf-316	15	5	of	of	ADP
gujaf-316	15	6	accounting	accounting	NOUN
gujaf-316	15	7	,	,	PUNCT
gujaf-316	15	8	ahmadu	ahmadu	PROPN
gujaf-316	15	9	bello	bello	PROPN
gujaf-316	15	10	university	university	PROPN
gujaf-316	15	11	zaria	zaria	PROPN
gujaf-316	15	12	.	.	PUNCT
gujaf-316	16	1	prof	prof	PROPN
gujaf-316	16	2	.	.	PUNCT
gujaf-316	17	1	yusuf	yusuf	PROPN
gujaf-316	17	2	.	.	PUNCT
gujaf-316	18	1	b.	b.	PROPN
gujaf-316	18	2	rahman	rahman	PROPN
gujaf-316	18	3	department	department	PROPN
gujaf-316	18	4	of	of	ADP
gujaf-316	18	5	accounting	accounting	PROPN
gujaf-316	18	6	,	,	PUNCT
gujaf-316	18	7	lagos	lagos	NOUN
gujaf-316	18	8	state	state	PROPN
gujaf-316	18	9	university	university	PROPN
gujaf-316	18	10	,	,	PUNCT
gujaf-316	18	11	lagos	lagos	NOUN
gujaf-316	18	12	state	state	NOUN
gujaf-316	18	13	.	.	PUNCT
gujaf-316	19	1	prof	prof	PROPN
gujaf-316	19	2	.	.	PUNCT
gujaf-316	20	1	suleiman	suleiman	PROPN
gujaf-316	20	2	a.	a.	PROPN
gujaf-316	20	3	s.	s.	PROPN
gujaf-316	20	4	aruwa	aruwa	PROPN
gujaf-316	20	5	department	department	PROPN
gujaf-316	20	6	of	of	ADP
gujaf-316	20	7	accounting	accounting	PROPN
gujaf-316	20	8	,	,	PUNCT
gujaf-316	20	9	nasarawa	nasarawa	PROPN
gujaf-316	20	10	state	state	PROPN
gujaf-316	20	11	university	university	PROPN
gujaf-316	20	12	,	,	PUNCT
gujaf-316	20	13	keffi	keffi	PROPN
gujaf-316	20	14	,	,	PUNCT
gujaf-316	20	15	nasarawa	nasarawa	PROPN
gujaf-316	20	16	state	state	PROPN
gujaf-316	20	17	.	.	PUNCT
gujaf-316	21	1	prof	prof	PROPN
gujaf-316	21	2	.	.	PUNCT
gujaf-316	22	1	muhammad	muhammad	PROPN
gujaf-316	22	2	junaidu	junaidu	PROPN
gujaf-316	22	3	kurawa	kurawa	PROPN
gujaf-316	22	4	department	department	PROPN
gujaf-316	22	5	of	of	ADP
gujaf-316	22	6	accounting	accounting	PROPN
gujaf-316	22	7	,	,	PUNCT
gujaf-316	22	8	bayero	bayero	PROPN
gujaf-316	22	9	university	university	PROPN
gujaf-316	22	10	kano	kano	PROPN
gujaf-316	22	11	,	,	PUNCT
gujaf-316	22	12	kano	kano	PROPN
gujaf-316	22	13	state	state	PROPN
gujaf-316	22	14	.	.	PUNCT
gujaf-316	23	1	prof	prof	PROPN
gujaf-316	23	2	.	.	PUNCT
gujaf-316	24	1	muhammad	muhammad	PROPN
gujaf-316	24	2	habibu	habibu	ADJ
gujaf-316	24	3	sabari	sabari	PROPN
gujaf-316	24	4	department	department	PROPN
gujaf-316	24	5	of	of	ADP
gujaf-316	24	6	accounting	accounting	NOUN
gujaf-316	24	7	,	,	PUNCT
gujaf-316	24	8	ahmadu	ahmadu	PROPN
gujaf-316	24	9	bello	bello	PROPN
gujaf-316	24	10	university	university	PROPN
gujaf-316	24	11	,	,	PUNCT
gujaf-316	24	12	zaria	zaria	PROPN
gujaf-316	24	13	.	.	PUNCT
gujaf-316	25	1	gusau	gusau	PROPN
gujaf-316	25	2	journal	journal	PROPN
gujaf-316	25	3	of	of	ADP
gujaf-316	25	4	accounting	accounting	NOUN
gujaf-316	25	5	and	and	CCONJ
gujaf-316	25	6	finance	finance	NOUN
gujaf-316	25	7	,	,	PUNCT
gujaf-316	25	8	vol	vol	NOUN
gujaf-316	25	9	.	.	PROPN
gujaf-316	25	10	5	5	NUM
gujaf-316	25	11	,	,	PUNCT
gujaf-316	25	12	issue	issue	NOUN
gujaf-316	25	13	2	2	NUM
gujaf-316	25	14	,	,	PUNCT
gujaf-316	25	15	october	october	PROPN
gujaf-316	25	16	,	,	PUNCT
gujaf-316	25	17	2024	2024	NUM
gujaf-316	25	18	iv	iv	NUM
gujaf-316	25	19	prof	prof	NOUN
gujaf-316	25	20	.	.	PUNCT
gujaf-316	26	1	okpanachi	okpanachi	PROPN
gujaf-316	26	2	joshua	joshua	PROPN
gujaf-316	26	3	department	department	PROPN
gujaf-316	26	4	of	of	ADP
gujaf-316	26	5	accounting	accounting	NOUN
gujaf-316	26	6	and	and	CCONJ
gujaf-316	26	7	management	management	NOUN
gujaf-316	26	8	,	,	PUNCT
gujaf-316	26	9	nigerian	nigerian	ADJ
gujaf-316	26	10	defence	defence	PROPN
gujaf-316	26	11	academy	academy	PROPN
gujaf-316	26	12	,	,	PUNCT
gujaf-316	26	13	kaduna	kaduna	PROPN
gujaf-316	26	14	.	.	PROPN
gujaf-316	26	15	prof	prof	PROPN
gujaf-316	26	16	.	.	PUNCT
gujaf-316	27	1	hassan	hassan	PROPN
gujaf-316	27	2	ibrahim	ibrahim	PROPN
gujaf-316	27	3	department	department	PROPN
gujaf-316	27	4	of	of	ADP
gujaf-316	27	5	accounting	accounting	PROPN
gujaf-316	27	6	,	,	PUNCT
gujaf-316	27	7	ibb	ibb	NOUN
gujaf-316	27	8	university	university	NOUN
gujaf-316	27	9	,	,	PUNCT
gujaf-316	27	10	lapai	lapai	NOUN
gujaf-316	27	11	,	,	PUNCT
gujaf-316	27	12	niger	niger	NOUN
gujaf-316	27	13	state	state	NOUN
gujaf-316	27	14	.	.	PUNCT
gujaf-316	28	1	prof	prof	PROPN
gujaf-316	28	2	.	.	PUNCT
gujaf-316	29	1	ifeoma	ifeoma	PROPN
gujaf-316	29	2	mary	mary	PROPN
gujaf-316	29	3	okwo	okwo	PROPN
gujaf-316	29	4	department	department	PROPN
gujaf-316	29	5	of	of	ADP
gujaf-316	29	6	accounting	accounting	PROPN
gujaf-316	29	7	,	,	PUNCT
gujaf-316	29	8	enugu	enugu	PROPN
gujaf-316	29	9	state	state	PROPN
gujaf-316	29	10	university	university	PROPN
gujaf-316	29	11	of	of	ADP
gujaf-316	29	12	science	science	NOUN
gujaf-316	29	13	and	and	CCONJ
gujaf-316	29	14	technology	technology	NOUN
gujaf-316	29	15	,	,	PUNCT
gujaf-316	29	16	enugu	enugu	PROPN
gujaf-316	29	17	state	state	PROPN
gujaf-316	29	18	.	.	PUNCT
gujaf-316	30	1	prof	prof	PROPN
gujaf-316	30	2	.	.	PROPN
gujaf-316	31	1	aminu	aminu	PROPN
gujaf-316	31	2	isah	isah	PROPN
gujaf-316	31	3	department	department	PROPN
gujaf-316	31	4	of	of	ADP
gujaf-316	31	5	accounting	accounting	PROPN
gujaf-316	31	6	,	,	PUNCT
gujaf-316	31	7	bayero	bayero	PROPN
gujaf-316	31	8	university	university	PROPN
gujaf-316	31	9	,	,	PUNCT
gujaf-316	31	10	kano	kano	PROPN
gujaf-316	31	11	,	,	PUNCT
gujaf-316	31	12	kano	kano	PROPN
gujaf-316	31	13	state	state	PROPN
gujaf-316	31	14	.	.	PUNCT
gujaf-316	32	1	prof	prof	PROPN
gujaf-316	32	2	.	.	PUNCT
gujaf-316	33	1	ahmadu	ahmadu	PROPN
gujaf-316	33	2	bello	bello	PROPN
gujaf-316	33	3	department	department	PROPN
gujaf-316	33	4	of	of	ADP
gujaf-316	33	5	accounting	accounting	NOUN
gujaf-316	33	6	,	,	PUNCT
gujaf-316	33	7	ahmadu	ahmadu	PROPN
gujaf-316	33	8	bello	bello	PROPN
gujaf-316	33	9	university	university	PROPN
gujaf-316	33	10	,	,	PUNCT
gujaf-316	33	11	zaria	zaria	PROPN
gujaf-316	33	12	.	.	PUNCT
gujaf-316	34	1	prof	prof	PROPN
gujaf-316	34	2	.	.	PUNCT
gujaf-316	35	1	musa	musa	PROPN
gujaf-316	35	2	yelwa	yelwa	PROPN
gujaf-316	35	3	abubakar	abubakar	PROPN
gujaf-316	35	4	department	department	PROPN
gujaf-316	35	5	of	of	ADP
gujaf-316	35	6	accounting	accounting	PROPN
gujaf-316	35	7	,	,	PUNCT
gujaf-316	35	8	usmanu	usmanu	PROPN
gujaf-316	35	9	danfodiyo	danfodiyo	PROPN
gujaf-316	35	10	university	university	PROPN
gujaf-316	35	11	,	,	PUNCT
gujaf-316	35	12	sokoto	sokoto	PROPN
gujaf-316	35	13	state	state	PROPN
gujaf-316	35	14	.	.	PUNCT
gujaf-316	36	1	prof	prof	PROPN
gujaf-316	36	2	.	.	PUNCT
gujaf-316	37	1	salisu	salisu	PROPN
gujaf-316	37	2	abubakar	abubakar	PROPN
gujaf-316	37	3	department	department	PROPN
gujaf-316	37	4	of	of	ADP
gujaf-316	37	5	accounting	accounting	NOUN
gujaf-316	37	6	,	,	PUNCT
gujaf-316	37	7	ahmadu	ahmadu	PROPN
gujaf-316	37	8	bello	bello	PROPN
gujaf-316	37	9	university	university	PROPN
gujaf-316	37	10	zaria	zaria	PROPN
gujaf-316	37	11	,	,	PUNCT
gujaf-316	37	12	kaduna	kaduna	PROPN
gujaf-316	37	13	state	state	PROPN
gujaf-316	37	14	.	.	PUNCT
gujaf-316	38	1	prof	prof	PROPN
gujaf-316	38	2	.	.	PUNCT
gujaf-316	39	1	isaq	isaq	PROPN
gujaf-316	39	2	alhaji	alhaji	PROPN
gujaf-316	39	3	samaila	samaila	PROPN
gujaf-316	39	4	department	department	PROPN
gujaf-316	39	5	of	of	ADP
gujaf-316	39	6	accounting	accounting	PROPN
gujaf-316	39	7	,	,	PUNCT
gujaf-316	39	8	bayero	bayero	PROPN
gujaf-316	39	9	university	university	NOUN
gujaf-316	39	10	,	,	PUNCT
gujaf-316	39	11	kano	kano	PROPN
gujaf-316	39	12	state	state	PROPN
gujaf-316	39	13	.	.	PUNCT
gujaf-316	40	1	prof	prof	PROPN
gujaf-316	40	2	.	.	PUNCT
gujaf-316	41	1	sunusi	sunusi	PROPN
gujaf-316	41	2	sa'ad	sa'ad	PROPN
gujaf-316	41	3	ahmad	ahmad	PROPN
gujaf-316	41	4	department	department	PROPN
gujaf-316	41	5	of	of	ADP
gujaf-316	41	6	accounting	accounting	PROPN
gujaf-316	41	7	,	,	PUNCT
gujaf-316	41	8	federal	federal	ADJ
gujaf-316	41	9	university	university	NOUN
gujaf-316	41	10	dutse	dutse	NOUN
gujaf-316	41	11	,	,	PUNCT
gujaf-316	41	12	jigawa	jigawa	PROPN
gujaf-316	41	13	state	state	PROPN
gujaf-316	41	14	.	.	PUNCT
gujaf-316	42	1	prof	prof	PROPN
gujaf-316	42	2	.	.	PUNCT
gujaf-316	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-316	43	2	yahaya	yahaya	PROPN
gujaf-316	43	3	department	department	PROPN
gujaf-316	43	4	of	of	ADP
gujaf-316	43	5	accounting	accounting	PROPN
gujaf-316	43	6	,	,	PUNCT
gujaf-316	43	7	nigerian	nigerian	ADJ
gujaf-316	43	8	defence	defence	PROPN
gujaf-316	43	9	academy	academy	PROPN
gujaf-316	43	10	,	,	PUNCT
gujaf-316	43	11	kaduna	kaduna	PROPN
gujaf-316	43	12	state	state	PROPN
gujaf-316	43	13	.	.	PUNCT
gujaf-316	44	1	prof	prof	PROPN
gujaf-316	44	2	.	.	PUNCT
gujaf-316	45	1	saidu	saidu	PROPN
gujaf-316	45	2	adamu	adamu	PROPN
gujaf-316	45	3	department	department	PROPN
gujaf-316	45	4	of	of	ADP
gujaf-316	45	5	accounting	accounting	PROPN
gujaf-316	45	6	,	,	PUNCT
gujaf-316	45	7	federal	federal	ADJ
gujaf-316	45	8	university	university	PROPN
gujaf-316	45	9	of	of	ADP
gujaf-316	45	10	kashere	kashere	PROPN
gujaf-316	45	11	,	,	PUNCT
gujaf-316	45	12	gombe	gombe	ADJ
gujaf-316	45	13	state	state	NOUN
gujaf-316	45	14	.	.	PUNCT
gujaf-316	46	1	prof	prof	PROPN
gujaf-316	46	2	.	.	PUNCT
gujaf-316	47	1	farouk	farouk	PROPN
gujaf-316	47	2	adeza	adeza	PROPN
gujaf-316	47	3	school	school	NOUN
gujaf-316	47	4	of	of	ADP
gujaf-316	47	5	business	business	NOUN
gujaf-316	47	6	and	and	CCONJ
gujaf-316	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-316	47	8	,	,	PUNCT
gujaf-316	47	9	american	american	PROPN
gujaf-316	47	10	university	university	PROPN
gujaf-316	47	11	of	of	ADP
gujaf-316	47	12	nigeria	nigeria	PROPN
gujaf-316	47	13	,	,	PUNCT
gujaf-316	47	14	yola	yola	PROPN
gujaf-316	47	15	.	.	PUNCT
gujaf-316	48	1	prof	prof	PROPN
gujaf-316	48	2	.	.	PUNCT
gujaf-316	49	1	fatima	fatima	PROPN
gujaf-316	49	2	alfa	alfa	PROPN
gujaf-316	49	3	department	department	PROPN
gujaf-316	49	4	of	of	ADP
gujaf-316	49	5	accounting	accounting	PROPN
gujaf-316	49	6	,	,	PUNCT
gujaf-316	49	7	university	university	NOUN
gujaf-316	49	8	of	of	ADP
gujaf-316	49	9	maiduguri	maiduguri	PROPN
gujaf-316	49	10	,	,	PUNCT
gujaf-316	49	11	borno	borno	PROPN
gujaf-316	49	12	state	state	PROPN
gujaf-316	49	13	.	.	PUNCT
gujaf-316	50	1	dr	dr	PROPN
gujaf-316	50	2	.	.	PROPN
gujaf-316	50	3	nasiru	nasiru	PROPN
gujaf-316	50	4	a.	a.	PROPN
gujaf-316	50	5	ka’oje	ka’oje	PROPN
gujaf-316	50	6	department	department	PROPN
gujaf-316	50	7	of	of	ADP
gujaf-316	50	8	accounting	accounting	PROPN
gujaf-316	50	9	,	,	PUNCT
gujaf-316	50	10	usmanu	usmanu	PROPN
gujaf-316	50	11	danfodiyo	danfodiyo	PROPN
gujaf-316	50	12	university	university	PROPN
gujaf-316	50	13	sokoto	sokoto	PROPN
gujaf-316	50	14	state	state	PROPN
gujaf-316	50	15	.	.	PUNCT
gujaf-316	51	1	dr	dr	PROPN
gujaf-316	51	2	.	.	PROPN
gujaf-316	51	3	aminu	aminu	PROPN
gujaf-316	51	4	abdullahi	abdullahi	PROPN
gujaf-316	51	5	department	department	PROPN
gujaf-316	51	6	of	of	ADP
gujaf-316	51	7	accounting	accounting	PROPN
gujaf-316	51	8	,	,	PUNCT
gujaf-316	51	9	usmanu	usmanu	PROPN
gujaf-316	51	10	danfodiyo	danfodiyo	PROPN
gujaf-316	51	11	university	university	PROPN
gujaf-316	51	12	sokoto	sokoto	PROPN
gujaf-316	51	13	,	,	PUNCT
gujaf-316	51	14	state	state	PROPN
gujaf-316	51	15	.	.	PUNCT
gujaf-316	52	1	gusau	gusau	PROPN
gujaf-316	52	2	journal	journal	PROPN
gujaf-316	52	3	of	of	ADP
gujaf-316	52	4	accounting	accounting	NOUN
gujaf-316	52	5	and	and	CCONJ
gujaf-316	52	6	finance	finance	NOUN
gujaf-316	52	7	,	,	PUNCT
gujaf-316	52	8	vol	vol	NOUN
gujaf-316	52	9	.	.	PROPN
gujaf-316	52	10	5	5	NUM
gujaf-316	52	11	,	,	PUNCT
gujaf-316	52	12	issue	issue	NOUN
gujaf-316	52	13	2	2	NUM
gujaf-316	52	14	,	,	PUNCT
gujaf-316	52	15	october	october	PROPN
gujaf-316	52	16	,	,	PUNCT
gujaf-316	52	17	2024	2024	NUM
gujaf-316	52	18	v	v	PROPN
gujaf-316	52	19	dr	dr	PROPN
gujaf-316	52	20	.	.	PROPN
gujaf-316	52	21	nasiru	nasiru	PROPN
gujaf-316	52	22	yunusa	yunusa	PROPN
gujaf-316	52	23	department	department	PROPN
gujaf-316	52	24	of	of	ADP
gujaf-316	52	25	accounting	accounting	NOUN
gujaf-316	52	26	,	,	PUNCT
gujaf-316	52	27	ahmadu	ahmadu	PROPN
gujaf-316	52	28	bello	bello	PROPN
gujaf-316	52	29	university	university	PROPN
gujaf-316	52	30	zaria	zaria	PROPN
gujaf-316	52	31	.	.	PUNCT
gujaf-316	53	1	dr	dr	PROPN
gujaf-316	53	2	.	.	PROPN
gujaf-316	53	3	aisha	aisha	PROPN
gujaf-316	53	4	nuhu	nuhu	PROPN
gujaf-316	53	5	muhammad	muhammad	PROPN
gujaf-316	53	6	department	department	PROPN
gujaf-316	53	7	of	of	ADP
gujaf-316	53	8	accounting	accounting	PROPN
gujaf-316	53	9	,	,	PUNCT
gujaf-316	53	10	ahmadu	ahmadu	PROPN
gujaf-316	53	11	bello	bello	PROPN
gujaf-316	53	12	university	university	PROPN
gujaf-316	53	13	zaria	zaria	PROPN
gujaf-316	53	14	.	.	PUNCT
gujaf-316	54	1	dr	dr	PROPN
gujaf-316	54	2	.	.	PROPN
gujaf-316	54	3	lawal	lawal	PROPN
gujaf-316	54	4	muhammad	muhammad	PROPN
gujaf-316	54	5	department	department	PROPN
gujaf-316	54	6	of	of	ADP
gujaf-316	54	7	accounting	accounting	PROPN
gujaf-316	54	8	,	,	PUNCT
gujaf-316	54	9	ahmadu	ahmadu	PROPN
gujaf-316	54	10	bello	bello	PROPN
gujaf-316	54	11	university	university	PROPN
gujaf-316	54	12	zaria	zaria	PROPN
gujaf-316	54	13	.	.	PUNCT
gujaf-316	55	1	dr	dr	PROPN
gujaf-316	55	2	.	.	PROPN
gujaf-316	55	3	bashir	bashir	PROPN
gujaf-316	55	4	umar	umar	PROPN
gujaf-316	55	5	farouk	farouk	PROPN
gujaf-316	55	6	department	department	PROPN
gujaf-316	55	7	of	of	ADP
gujaf-316	55	8	economics	economic	NOUN
gujaf-316	55	9	,	,	PUNCT
gujaf-316	55	10	federal	federal	ADJ
gujaf-316	55	11	university	university	NOUN
gujaf-316	55	12	gusau	gusau	PROPN
gujaf-316	55	13	,	,	PUNCT
gujaf-316	55	14	zamfara	zamfara	PROPN
gujaf-316	55	15	state	state	PROPN
gujaf-316	55	16	.	.	PUNCT
gujaf-316	56	1	dr	dr	PROPN
gujaf-316	56	2	emmanuel	emmanuel	PROPN
gujaf-316	56	3	omokhuale	omokhuale	PROPN
gujaf-316	56	4	department	department	PROPN
gujaf-316	56	5	of	of	ADP
gujaf-316	56	6	mathematics	mathematics	PROPN
gujaf-316	56	7	,	,	PUNCT
gujaf-316	56	8	federal	federal	ADJ
gujaf-316	56	9	university	university	NOUN
gujaf-316	56	10	gusau	gusau	NOUN
gujaf-316	56	11	,	,	PUNCT
gujaf-316	56	12	zamfara	zamfara	PROPN
gujaf-316	56	13	.	.	PUNCT
gujaf-316	57	1	state	state	PROPN
gujaf-316	57	2	advisory	advisory	PROPN
gujaf-316	57	3	board	board	NOUN
gujaf-316	57	4	members	members	PROPN
gujaf-316	57	5	prof	prof	PROPN
gujaf-316	57	6	.	.	PUNCT
gujaf-316	58	1	kabiru	kabiru	PROPN
gujaf-316	58	2	isah	isah	PROPN
gujaf-316	58	3	dandago	dandago	PROPN
gujaf-316	58	4	,	,	PUNCT
gujaf-316	58	5	bayero	bayero	PROPN
gujaf-316	58	6	university	university	PROPN
gujaf-316	58	7	kano	kano	PROPN
gujaf-316	58	8	,	,	PUNCT
gujaf-316	58	9	kano	kano	PROPN
gujaf-316	58	10	state	state	PROPN
gujaf-316	58	11	.	.	PUNCT
gujaf-316	59	1	prof	prof	PROPN
gujaf-316	59	2	a	a	DET
gujaf-316	59	3	m	m	NOUN
gujaf-316	59	4	bashir	bashir	NOUN
gujaf-316	59	5	,	,	PUNCT
gujaf-316	59	6	usmanu	usmanu	PROPN
gujaf-316	59	7	danfodiyo	danfodiyo	PROPN
gujaf-316	59	8	university	university	PROPN
gujaf-316	59	9	sokoto	sokoto	PROPN
gujaf-316	59	10	,	,	PUNCT
gujaf-316	59	11	sokoto	sokoto	PROPN
gujaf-316	59	12	state	state	PROPN
gujaf-316	59	13	.	.	PUNCT
gujaf-316	60	1	prof	prof	PROPN
gujaf-316	60	2	.	.	PUNCT
gujaf-316	61	1	muhammad	muhammad	PROPN
gujaf-316	61	2	tanko	tanko	PROPN
gujaf-316	61	3	,	,	PUNCT
gujaf-316	61	4	kaduna	kaduna	PROPN
gujaf-316	61	5	state	state	PROPN
gujaf-316	61	6	university	university	PROPN
gujaf-316	61	7	,	,	PUNCT
gujaf-316	61	8	kaduna	kaduna	PROPN
gujaf-316	61	9	.	.	PROPN
gujaf-316	61	10	prof	prof	PROPN
gujaf-316	61	11	.	.	PUNCT
gujaf-316	61	12	bayero	bayero	PROPN
gujaf-316	62	1	a	a	DET
gujaf-316	62	2	m	m	NOUN
gujaf-316	62	3	sabir	sabir	NOUN
gujaf-316	62	4	,	,	PUNCT
gujaf-316	62	5	usmanu	usmanu	PROPN
gujaf-316	62	6	danfodiyo	danfodiyo	PROPN
gujaf-316	62	7	university	university	PROPN
gujaf-316	62	8	sokoto	sokoto	PROPN
gujaf-316	62	9	,	,	PUNCT
gujaf-316	62	10	sokoto	sokoto	PROPN
gujaf-316	62	11	state	state	PROPN
gujaf-316	62	12	.	.	PUNCT
gujaf-316	63	1	prof	prof	PROPN
gujaf-316	63	2	.	.	PUNCT
gujaf-316	64	1	aliyu	aliyu	PROPN
gujaf-316	64	2	sulaiman	sulaiman	PROPN
gujaf-316	64	3	kantudu	kantudu	PROPN
gujaf-316	64	4	,	,	PUNCT
gujaf-316	64	5	bayero	bayero	PROPN
gujaf-316	64	6	university	university	PROPN
gujaf-316	64	7	kano	kano	PROPN
gujaf-316	64	8	,	,	PUNCT
gujaf-316	64	9	kano	kano	PROPN
gujaf-316	64	10	state	state	PROPN
gujaf-316	64	11	.	.	PUNCT
gujaf-316	65	1	editorial	editorial	PROPN
gujaf-316	65	2	secretary	secretary	PROPN
gujaf-316	65	3	yazid	yazid	PROPN
gujaf-316	65	4	kabir	kabir	PROPN
gujaf-316	65	5	ibrahim	ibrahim	PROPN
gujaf-316	65	6	department	department	PROPN
gujaf-316	65	7	of	of	ADP
gujaf-316	65	8	accounting	accounting	NOUN
gujaf-316	65	9	and	and	CCONJ
gujaf-316	65	10	finance	finance	NOUN
gujaf-316	65	11	,	,	PUNCT
gujaf-316	65	12	federal	federal	ADJ
gujaf-316	65	13	university	university	NOUN
gujaf-316	65	14	gusau	gusau	PROPN
gujaf-316	65	15	,	,	PUNCT
gujaf-316	65	16	zamfara	zamfara	PROPN
gujaf-316	65	17	state	state	PROPN
gujaf-316	65	18	.	.	PUNCT
gujaf-316	66	1	gusau	gusau	PROPN
gujaf-316	66	2	journal	journal	PROPN
gujaf-316	66	3	of	of	ADP
gujaf-316	66	4	accounting	accounting	NOUN
gujaf-316	66	5	and	and	CCONJ
gujaf-316	66	6	finance	finance	NOUN
gujaf-316	66	7	,	,	PUNCT
gujaf-316	66	8	vol	vol	NOUN
gujaf-316	66	9	.	.	PROPN
gujaf-316	66	10	5	5	NUM
gujaf-316	66	11	,	,	PUNCT
gujaf-316	66	12	issue	issue	NOUN
gujaf-316	66	13	2	2	NUM
gujaf-316	66	14	,	,	PUNCT
gujaf-316	66	15	october	october	PROPN
gujaf-316	66	16	,	,	PUNCT
gujaf-316	66	17	2024	2024	NUM
gujaf-316	66	18	vi	vi	NOUN
gujaf-316	66	19	call	call	NOUN
gujaf-316	66	20	for	for	ADP
gujaf-316	66	21	papers	paper	NOUN
gujaf-316	66	22	the	the	DET
gujaf-316	66	23	editorial	editorial	ADJ
gujaf-316	66	24	board	board	NOUN
gujaf-316	66	25	of	of	ADP
gujaf-316	66	26	gusau	gusau	PROPN
gujaf-316	66	27	journal	journal	PROPN
gujaf-316	66	28	of	of	ADP
gujaf-316	66	29	accounting	accounting	NOUN
gujaf-316	66	30	and	and	CCONJ
gujaf-316	66	31	finance	finance	NOUN
gujaf-316	66	32	(	(	PUNCT
gujaf-316	66	33	gujaf	gujaf	NOUN
gujaf-316	66	34	)	)	PUNCT
gujaf-316	66	35	is	be	AUX
gujaf-316	66	36	hereby	hereby	ADV
gujaf-316	66	37	inviting	invite	VERB
gujaf-316	66	38	authors	author	NOUN
gujaf-316	66	39	to	to	PART
gujaf-316	66	40	submit	submit	VERB
gujaf-316	66	41	their	their	PRON
gujaf-316	66	42	unpublished	unpublished	ADJ
gujaf-316	66	43	manuscript	manuscript	NOUN
gujaf-316	66	44	for	for	ADP
gujaf-316	66	45	publication	publication	NOUN
gujaf-316	66	46	.	.	PUNCT
gujaf-316	67	1	the	the	DET
gujaf-316	67	2	journal	journal	NOUN
gujaf-316	67	3	is	be	AUX
gujaf-316	67	4	published	publish	VERB
gujaf-316	67	5	in	in	ADP
gujaf-316	67	6	two	two	NUM
gujaf-316	67	7	issues	issue	NOUN
gujaf-316	67	8	of	of	ADP
gujaf-316	67	9	april	april	PROPN
gujaf-316	67	10	and	and	CCONJ
gujaf-316	67	11	october	october	PROPN
gujaf-316	67	12	annually	annually	ADV
gujaf-316	67	13	.	.	PUNCT
gujaf-316	68	1	gujaf	gujaf	NOUN
gujaf-316	68	2	is	be	AUX
gujaf-316	68	3	a	a	DET
gujaf-316	68	4	double	double	ADJ
gujaf-316	68	5	-	-	PUNCT
gujaf-316	68	6	blind	blind	ADJ
gujaf-316	68	7	peer	peer	NOUN
gujaf-316	68	8	reviewed	review	VERB
gujaf-316	68	9	journal	journal	NOUN
gujaf-316	68	10	published	publish	VERB
gujaf-316	68	11	by	by	ADP
gujaf-316	68	12	the	the	DET
gujaf-316	68	13	department	department	NOUN
gujaf-316	68	14	of	of	ADP
gujaf-316	68	15	accounting	accounting	NOUN
gujaf-316	68	16	and	and	CCONJ
gujaf-316	68	17	finance	finance	NOUN
gujaf-316	68	18	,	,	PUNCT
gujaf-316	68	19	faculty	faculty	NOUN
gujaf-316	68	20	of	of	ADP
gujaf-316	68	21	management	management	NOUN
gujaf-316	68	22	and	and	CCONJ
gujaf-316	68	23	social	social	ADJ
gujaf-316	68	24	sciences	science	NOUN
gujaf-316	68	25	,	,	PUNCT
gujaf-316	68	26	federal	federal	ADJ
gujaf-316	68	27	university	university	NOUN
gujaf-316	68	28	gusau	gusau	NOUN
gujaf-316	68	29	,	,	PUNCT
gujaf-316	68	30	zamfara	zamfara	PROPN
gujaf-316	68	31	state	state	PROPN
gujaf-316	68	32	nigeria	nigeria	PROPN
gujaf-316	68	33	the	the	DET
gujaf-316	68	34	journal	journal	PROPN
gujaf-316	68	35	accepts	accept	VERB
gujaf-316	68	36	papers	paper	NOUN
gujaf-316	68	37	in	in	ADP
gujaf-316	68	38	all	all	DET
gujaf-316	68	39	areas	area	NOUN
gujaf-316	68	40	of	of	ADP
gujaf-316	68	41	accounting	accounting	NOUN
gujaf-316	68	42	and	and	CCONJ
gujaf-316	68	43	finance	finance	NOUN
gujaf-316	68	44	for	for	ADP
gujaf-316	68	45	publication	publication	NOUN
gujaf-316	68	46	which	which	PRON
gujaf-316	68	47	include	include	VERB
gujaf-316	68	48	:	:	PUNCT
gujaf-316	68	49	accounting	accounting	NOUN
gujaf-316	68	50	standards	standard	NOUN
gujaf-316	68	51	,	,	PUNCT
gujaf-316	68	52	accounting	account	VERB
gujaf-316	68	53	information	information	NOUN
gujaf-316	68	54	system	system	NOUN
gujaf-316	68	55	,	,	PUNCT
gujaf-316	68	56	financial	financial	ADJ
gujaf-316	68	57	reporting	reporting	NOUN
gujaf-316	68	58	,	,	PUNCT
gujaf-316	68	59	earnings	earning	NOUN
gujaf-316	68	60	management	management	NOUN
gujaf-316	68	61	,	,	PUNCT
gujaf-316	68	62	,	,	PUNCT
gujaf-316	68	63	auditing	auditing	NOUN
gujaf-316	68	64	and	and	CCONJ
gujaf-316	68	65	investigation	investigation	NOUN
gujaf-316	68	66	,	,	PUNCT
gujaf-316	68	67	auditing	auditing	NOUN
gujaf-316	68	68	and	and	CCONJ
gujaf-316	68	69	standards	standard	NOUN
gujaf-316	68	70	,	,	PUNCT
gujaf-316	68	71	public	public	ADJ
gujaf-316	68	72	sector	sector	NOUN
gujaf-316	68	73	accounting	accounting	NOUN
gujaf-316	68	74	and	and	CCONJ
gujaf-316	68	75	auditing	auditing	NOUN
gujaf-316	68	76	,	,	PUNCT
gujaf-316	68	77	taxation	taxation	NOUN
gujaf-316	68	78	and	and	CCONJ
gujaf-316	68	79	revenue	revenue	NOUN
gujaf-316	68	80	administration	administration	NOUN
gujaf-316	68	81	,	,	PUNCT
gujaf-316	68	82	corporate	corporate	ADJ
gujaf-316	68	83	governance	governance	NOUN
gujaf-316	68	84	issues	issue	NOUN
gujaf-316	68	85	,	,	PUNCT
gujaf-316	68	86	corporate	corporate	ADJ
gujaf-316	68	87	social	social	ADJ
gujaf-316	68	88	responsibility	responsibility	NOUN
gujaf-316	68	89	,	,	PUNCT
gujaf-316	68	90	sustainability	sustainability	NOUN
gujaf-316	68	91	and	and	CCONJ
gujaf-316	68	92	environmental	environmental	ADJ
gujaf-316	68	93	reporting	reporting	NOUN
gujaf-316	68	94	issue	issue	NOUN
gujaf-316	68	95	,	,	PUNCT
gujaf-316	68	96	information	information	NOUN
gujaf-316	68	97	and	and	CCONJ
gujaf-316	68	98	communication	communication	NOUN
gujaf-316	68	99	technology	technology	NOUN
gujaf-316	68	100	issues	issue	NOUN
gujaf-316	68	101	,	,	PUNCT
gujaf-316	68	102	bankruptcy	bankruptcy	NOUN
gujaf-316	68	103	prediction	prediction	NOUN
gujaf-316	68	104	,	,	PUNCT
gujaf-316	68	105	corporate	corporate	ADJ
gujaf-316	68	106	finance	finance	NOUN
gujaf-316	68	107	,	,	PUNCT
gujaf-316	68	108	personal	personal	ADJ
gujaf-316	68	109	finance	finance	NOUN
gujaf-316	68	110	,	,	PUNCT
gujaf-316	68	111	merger	merger	NOUN
gujaf-316	68	112	and	and	CCONJ
gujaf-316	68	113	acquisitions	acquisition	NOUN
gujaf-316	68	114	,	,	PUNCT
gujaf-316	68	115	capital	capital	NOUN
gujaf-316	68	116	structure	structure	NOUN
gujaf-316	68	117	,	,	PUNCT
gujaf-316	68	118	working	work	VERB
gujaf-316	68	119	capital	capital	NOUN
gujaf-316	68	120	management	management	NOUN
gujaf-316	68	121	,	,	PUNCT
gujaf-316	68	122	enterprises	enterprise	NOUN
gujaf-316	68	123	risk	risk	NOUN
gujaf-316	68	124	management	management	NOUN
gujaf-316	68	125	,	,	PUNCT
gujaf-316	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-316	68	127	,	,	PUNCT
gujaf-316	68	128	international	international	ADJ
gujaf-316	68	129	business	business	NOUN
gujaf-316	68	130	accounting	accounting	NOUN
gujaf-316	68	131	and	and	CCONJ
gujaf-316	68	132	finance	finance	NOUN
gujaf-316	68	133	,	,	PUNCT
gujaf-316	68	134	banking	banking	NOUN
gujaf-316	68	135	crises	crisis	NOUN
gujaf-316	68	136	,	,	PUNCT
gujaf-316	68	137	bank	bank	NOUN
gujaf-316	68	138	’s	’s	PART
gujaf-316	68	139	profitability	profitability	NOUN
gujaf-316	68	140	,	,	PUNCT
gujaf-316	68	141	risk	risk	NOUN
gujaf-316	68	142	and	and	CCONJ
gujaf-316	68	143	insurance	insurance	NOUN
gujaf-316	68	144	issue	issue	NOUN
gujaf-316	68	145	,	,	PUNCT
gujaf-316	68	146	islamic	islamic	ADJ
gujaf-316	68	147	finance	finance	NOUN
gujaf-316	68	148	,	,	PUNCT
gujaf-316	68	149	conventional	conventional	ADJ
gujaf-316	68	150	and	and	CCONJ
gujaf-316	68	151	islamic	islamic	ADJ
gujaf-316	68	152	banks	bank	NOUN
gujaf-316	68	153	and	and	CCONJ
gujaf-316	68	154	so	so	ADV
gujaf-316	68	155	forth	forth	ADV
gujaf-316	68	156	.	.	PUNCT
gujaf-316	69	1	guidelines	guideline	NOUN
gujaf-316	69	2	for	for	ADP
gujaf-316	69	3	submission	submission	NOUN
gujaf-316	69	4	and	and	CCONJ
gujaf-316	69	5	manuscript	manuscript	NOUN
gujaf-316	69	6	format	format	VERB
gujaf-316	69	7	the	the	DET
gujaf-316	69	8	submission	submission	NOUN
gujaf-316	69	9	language	language	NOUN
gujaf-316	69	10	is	be	AUX
gujaf-316	69	11	english	english	PROPN
gujaf-316	69	12	and	and	CCONJ
gujaf-316	69	13	must	must	AUX
gujaf-316	69	14	be	be	AUX
gujaf-316	69	15	a	a	DET
gujaf-316	69	16	well	well	ADV
gujaf-316	69	17	-	-	PUNCT
gujaf-316	69	18	researched	research	VERB
gujaf-316	69	19	original	original	ADJ
gujaf-316	69	20	manuscript	manuscript	NOUN
gujaf-316	69	21	that	that	PRON
gujaf-316	69	22	has	have	AUX
gujaf-316	69	23	not	not	PART
gujaf-316	69	24	previously	previously	ADV
gujaf-316	69	25	been	be	AUX
gujaf-316	69	26	submitted	submit	VERB
gujaf-316	69	27	elsewhere	elsewhere	ADV
gujaf-316	69	28	for	for	ADP
gujaf-316	69	29	publication	publication	NOUN
gujaf-316	69	30	.	.	PUNCT
gujaf-316	70	1	the	the	DET
gujaf-316	70	2	paper	paper	NOUN
gujaf-316	70	3	should	should	AUX
gujaf-316	70	4	not	not	PART
gujaf-316	70	5	exceed	exceed	VERB
gujaf-316	70	6	more	more	ADJ
gujaf-316	70	7	than	than	ADP
gujaf-316	70	8	15	15	NUM
gujaf-316	70	9	pages	page	NOUN
gujaf-316	70	10	on	on	ADP
gujaf-316	70	11	a4	a4	NOUN
gujaf-316	70	12	type	type	NOUN
gujaf-316	70	13	paper	paper	NOUN
gujaf-316	70	14	in	in	ADP
gujaf-316	70	15	ms	ms	ADJ
gujaf-316	70	16	-	-	PUNCT
gujaf-316	70	17	word	word	NOUN
gujaf-316	70	18	format	format	NOUN
gujaf-316	70	19	,	,	PUNCT
gujaf-316	70	20	1.5	1.5	NUM
gujaf-316	70	21	-	-	PUNCT
gujaf-316	70	22	line	line	NOUN
gujaf-316	70	23	spacing	spacing	NOUN
gujaf-316	70	24	,	,	PUNCT
gujaf-316	70	25	12	12	NUM
gujaf-316	70	26	font	font	NOUN
gujaf-316	70	27	size	size	NOUN
gujaf-316	70	28	in	in	ADP
gujaf-316	70	29	times	time	NOUN
gujaf-316	70	30	new	new	ADJ
gujaf-316	70	31	roman	roman	NOUN
gujaf-316	70	32	.	.	PUNCT
gujaf-316	71	1	manuscript	manuscript	NOUN
gujaf-316	71	2	should	should	AUX
gujaf-316	71	3	be	be	AUX
gujaf-316	71	4	tested	test	VERB
gujaf-316	71	5	for	for	ADP
gujaf-316	71	6	plagiarism	plagiarism	NOUN
gujaf-316	71	7	before	before	ADP
gujaf-316	71	8	submission	submission	NOUN
gujaf-316	71	9	,	,	PUNCT
gujaf-316	71	10	as	as	SCONJ
gujaf-316	71	11	the	the	DET
gujaf-316	71	12	maximum	maximum	ADJ
gujaf-316	71	13	similarity	similarity	NOUN
gujaf-316	71	14	index	index	NOUN
gujaf-316	71	15	acceptable	acceptable	ADJ
gujaf-316	71	16	by	by	ADP
gujaf-316	71	17	gujaf	gujaf	NOUN
gujaf-316	71	18	is	be	AUX
gujaf-316	71	19	25	25	NUM
gujaf-316	71	20	percent	percent	NOUN
gujaf-316	71	21	.	.	PUNCT
gujaf-316	72	1	furthermore	furthermore	ADV
gujaf-316	72	2	,	,	PUNCT
gujaf-316	72	3	the	the	DET
gujaf-316	72	4	length	length	NOUN
gujaf-316	72	5	of	of	ADP
gujaf-316	72	6	a	a	DET
gujaf-316	72	7	complete	complete	ADJ
gujaf-316	72	8	article	article	NOUN
gujaf-316	72	9	should	should	AUX
gujaf-316	72	10	not	not	PART
gujaf-316	72	11	exceed	exceed	VERB
gujaf-316	72	12	5000	5000	NUM
gujaf-316	72	13	words	word	NOUN
gujaf-316	72	14	including	include	VERB
gujaf-316	72	15	an	an	DET
gujaf-316	72	16	abstract	abstract	NOUN
gujaf-316	72	17	of	of	ADP
gujaf-316	72	18	not	not	PART
gujaf-316	72	19	more	more	ADJ
gujaf-316	72	20	than	than	ADP
gujaf-316	72	21	250	250	NUM
gujaf-316	72	22	words	word	NOUN
gujaf-316	72	23	with	with	ADP
gujaf-316	72	24	a	a	DET
gujaf-316	72	25	minimum	minimum	NOUN
gujaf-316	72	26	of	of	ADP
gujaf-316	72	27	four	four	NUM
gujaf-316	72	28	key	key	ADJ
gujaf-316	72	29	words	word	NOUN
gujaf-316	72	30	immediately	immediately	ADV
gujaf-316	72	31	after	after	ADP
gujaf-316	72	32	the	the	DET
gujaf-316	72	33	abstract	abstract	NOUN
gujaf-316	72	34	.	.	PUNCT
gujaf-316	73	1	all	all	DET
gujaf-316	73	2	references	reference	NOUN
gujaf-316	73	3	including	include	VERB
gujaf-316	73	4	in	in	ADP
gujaf-316	73	5	text	text	NOUN
gujaf-316	73	6	citation	citation	NOUN
gujaf-316	73	7	and	and	CCONJ
gujaf-316	73	8	reference	reference	NOUN
gujaf-316	73	9	list	list	NOUN
gujaf-316	73	10	,	,	PUNCT
gujaf-316	73	11	tables	table	NOUN
gujaf-316	73	12	and	and	CCONJ
gujaf-316	73	13	figures	figure	NOUN
gujaf-316	73	14	should	should	AUX
gujaf-316	73	15	be	be	AUX
gujaf-316	73	16	in	in	ADP
gujaf-316	73	17	line	line	NOUN
gujaf-316	73	18	with	with	ADP
gujaf-316	73	19	apa	apa	PROPN
gujaf-316	73	20	7th	7th	PROPN
gujaf-316	73	21	edition	edition	NOUN
gujaf-316	73	22	publication	publication	NOUN
gujaf-316	73	23	manual	manual	NOUN
gujaf-316	73	24	.	.	PUNCT
gujaf-316	74	1	finally	finally	ADV
gujaf-316	74	2	,	,	PUNCT
gujaf-316	74	3	manuscript	manuscript	NOUN
gujaf-316	74	4	should	should	AUX
gujaf-316	74	5	be	be	AUX
gujaf-316	74	6	send	send	VERB
gujaf-316	74	7	to	to	ADP
gujaf-316	74	8	our	our	PRON
gujaf-316	74	9	email	email	NOUN
gujaf-316	74	10	address	address	NOUN
gujaf-316	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-316	74	12	and	and	CCONJ
gujaf-316	74	13	a	a	DET
gujaf-316	74	14	copy	copy	NOUN
gujaf-316	74	15	to	to	ADP
gujaf-316	74	16	our	our	PRON
gujaf-316	74	17	website	website	NOUN
gujaf-316	74	18	on	on	ADP
gujaf-316	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-316	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-316	74	21	gusau	gusau	ADJ
gujaf-316	74	22	journal	journal	NOUN
gujaf-316	74	23	of	of	ADP
gujaf-316	74	24	accounting	accounting	NOUN
gujaf-316	74	25	and	and	CCONJ
gujaf-316	74	26	finance	finance	NOUN
gujaf-316	74	27	,	,	PUNCT
gujaf-316	74	28	vol	vol	NOUN
gujaf-316	74	29	.	.	PROPN
gujaf-316	74	30	5	5	NUM
gujaf-316	74	31	,	,	PUNCT
gujaf-316	74	32	issue	issue	NOUN
gujaf-316	74	33	2	2	NUM
gujaf-316	74	34	,	,	PUNCT
gujaf-316	74	35	october	october	PROPN
gujaf-316	74	36	,	,	PUNCT
gujaf-316	74	37	2024	2024	NUM
gujaf-316	74	38	vii	vii	PROPN
gujaf-316	74	39	publication	publication	NOUN
gujaf-316	74	40	procedure	procedure	NOUN
gujaf-316	74	41	after	after	ADP
gujaf-316	74	42	receiving	receive	VERB
gujaf-316	74	43	a	a	DET
gujaf-316	74	44	manuscript	manuscript	NOUN
gujaf-316	74	45	that	that	PRON
gujaf-316	74	46	is	be	AUX
gujaf-316	74	47	within	within	ADP
gujaf-316	74	48	the	the	DET
gujaf-316	74	49	similarity	similarity	NOUN
gujaf-316	74	50	index	index	NOUN
gujaf-316	74	51	threshold	threshold	NOUN
gujaf-316	74	52	,	,	PUNCT
gujaf-316	74	53	a	a	DET
gujaf-316	74	54	confirmation	confirmation	NOUN
gujaf-316	74	55	email	email	NOUN
gujaf-316	74	56	will	will	AUX
gujaf-316	74	57	be	be	AUX
gujaf-316	74	58	send	send	VERB
gujaf-316	74	59	together	together	ADV
gujaf-316	74	60	with	with	ADP
gujaf-316	74	61	a	a	DET
gujaf-316	74	62	request	request	NOUN
gujaf-316	74	63	to	to	PART
gujaf-316	74	64	pay	pay	VERB
gujaf-316	74	65	a	a	DET
gujaf-316	74	66	review	review	NOUN
gujaf-316	74	67	proceeding	proceeding	NOUN
gujaf-316	74	68	fee	fee	NOUN
gujaf-316	74	69	.	.	PUNCT
gujaf-316	75	1	at	at	ADP
gujaf-316	75	2	this	this	DET
gujaf-316	75	3	point	point	NOUN
gujaf-316	75	4	,	,	PUNCT
gujaf-316	75	5	the	the	DET
gujaf-316	75	6	editorial	editorial	ADJ
gujaf-316	75	7	board	board	NOUN
gujaf-316	75	8	will	will	AUX
gujaf-316	75	9	take	take	VERB
gujaf-316	75	10	a	a	DET
gujaf-316	75	11	decision	decision	NOUN
gujaf-316	75	12	on	on	ADP
gujaf-316	75	13	accepting	accept	VERB
gujaf-316	75	14	,	,	PUNCT
gujaf-316	75	15	rejecting	reject	VERB
gujaf-316	75	16	or	or	CCONJ
gujaf-316	75	17	making	make	VERB
gujaf-316	75	18	a	a	DET
gujaf-316	75	19	resubmission	resubmission	NOUN
gujaf-316	75	20	of	of	ADP
gujaf-316	75	21	the	the	DET
gujaf-316	75	22	manuscript	manuscript	NOUN
gujaf-316	75	23	based	base	VERB
gujaf-316	75	24	on	on	ADP
gujaf-316	75	25	the	the	DET
gujaf-316	75	26	outcome	outcome	NOUN
gujaf-316	75	27	of	of	ADP
gujaf-316	75	28	the	the	DET
gujaf-316	75	29	double	double	ADJ
gujaf-316	75	30	-	-	PUNCT
gujaf-316	75	31	blind	blind	ADJ
gujaf-316	75	32	peer	peer	NOUN
gujaf-316	75	33	review	review	NOUN
gujaf-316	75	34	.	.	PUNCT
gujaf-316	76	1	those	those	DET
gujaf-316	76	2	authors	author	NOUN
gujaf-316	76	3	whose	whose	DET
gujaf-316	76	4	manuscript	manuscript	NOUN
gujaf-316	76	5	were	be	AUX
gujaf-316	76	6	accepted	accept	VERB
gujaf-316	76	7	for	for	ADP
gujaf-316	76	8	publication	publication	NOUN
gujaf-316	76	9	will	will	AUX
gujaf-316	76	10	be	be	AUX
gujaf-316	76	11	asked	ask	VERB
gujaf-316	76	12	to	to	PART
gujaf-316	76	13	pay	pay	VERB
gujaf-316	76	14	a	a	DET
gujaf-316	76	15	publication	publication	NOUN
gujaf-316	76	16	fee	fee	NOUN
gujaf-316	76	17	,	,	PUNCT
gujaf-316	76	18	after	after	ADP
gujaf-316	76	19	effecting	effect	VERB
gujaf-316	76	20	all	all	DET
gujaf-316	76	21	suggested	suggest	VERB
gujaf-316	76	22	corrections	correction	NOUN
gujaf-316	76	23	and	and	CCONJ
gujaf-316	76	24	changes	change	NOUN
gujaf-316	76	25	made	make	VERB
gujaf-316	76	26	on	on	ADP
gujaf-316	76	27	the	the	DET
gujaf-316	76	28	manuscript	manuscript	NOUN
gujaf-316	76	29	.	.	PUNCT
gujaf-316	77	1	all	all	DET
gujaf-316	77	2	corrected	correct	VERB
gujaf-316	77	3	papers	paper	NOUN
gujaf-316	77	4	returned	return	VERB
gujaf-316	77	5	within	within	ADP
gujaf-316	77	6	the	the	DET
gujaf-316	77	7	specified	specify	VERB
gujaf-316	77	8	time	time	NOUN
gujaf-316	77	9	frame	frame	NOUN
gujaf-316	77	10	will	will	AUX
gujaf-316	77	11	be	be	AUX
gujaf-316	77	12	published	publish	VERB
gujaf-316	77	13	in	in	ADP
gujaf-316	77	14	that	that	DET
gujaf-316	77	15	issue	issue	NOUN
gujaf-316	77	16	.	.	PUNCT
gujaf-316	78	1	payment	payment	NOUN
gujaf-316	78	2	details	detail	NOUN
gujaf-316	78	3	bank	bank	NOUN
gujaf-316	78	4	:	:	PUNCT
gujaf-316	78	5	fcmb	fcmb	PROPN
gujaf-316	78	6	account	account	PROPN
gujaf-316	78	7	number	number	NOUN
gujaf-316	78	8	:	:	PUNCT
gujaf-316	78	9	7278465011	7278465011	NUM
gujaf-316	78	10	account	account	NOUN
gujaf-316	78	11	name	name	NOUN
gujaf-316	78	12	:	:	PUNCT
gujaf-316	78	13	gusau	gusau	PROPN
gujaf-316	78	14	journal	journal	NOUN
gujaf-316	78	15	of	of	ADP
gujaf-316	78	16	accounting	accounting	NOUN
gujaf-316	78	17	and	and	CCONJ
gujaf-316	78	18	finance	finance	NOUN
gujaf-316	78	19	for	for	ADP
gujaf-316	78	20	inquiry	inquiry	NOUN
gujaf-316	78	21	,	,	PUNCT
gujaf-316	78	22	contact	contact	PROPN
gujaf-316	78	23	dr	dr	PROPN
gujaf-316	78	24	.	.	PROPN
gujaf-316	78	25	a.u	a.u	PROPN
gujaf-316	78	26	.	.	PROPN
gujaf-316	78	27	farouk	farouk	PROPN
gujaf-316	78	28	department	department	PROPN
gujaf-316	78	29	of	of	ADP
gujaf-316	78	30	accounting	accounting	NOUN
gujaf-316	78	31	and	and	CCONJ
gujaf-316	78	32	finance	finance	NOUN
gujaf-316	78	33	,	,	PUNCT
gujaf-316	78	34	federal	federal	ADJ
gujaf-316	78	35	university	university	NOUN
gujaf-316	78	36	gusau	gusau	PROPN
gujaf-316	78	37	,	,	PUNCT
gujaf-316	78	38	zamfara	zamfara	PROPN
gujaf-316	78	39	state	state	PROPN
gujaf-316	78	40	.	.	PUNCT
gujaf-316	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-316	80	1	+2348069393824	+2348069393824	PRON
gujaf-316	80	2	for	for	ADP
gujaf-316	80	3	more	more	ADJ
gujaf-316	80	4	information	information	NOUN
gujaf-316	80	5	,	,	PUNCT
gujaf-316	80	6	contact	contact	VERB
gujaf-316	80	7	the	the	DET
gujaf-316	80	8	editor	editor	NOUN
gujaf-316	80	9	-	-	PUNCT
gujaf-316	80	10	in	in	ADP
gujaf-316	80	11	-	-	PUNCT
gujaf-316	80	12	chief	chief	NOUN
gujaf-316	80	13	on	on	ADP
gujaf-316	80	14	+2348067766435	+2348067766435	NUM
gujaf-316	80	15	the	the	DET
gujaf-316	80	16	associate	associate	ADJ
gujaf-316	80	17	editor	editor	NOUN
gujaf-316	80	18	on	on	ADP
gujaf-316	80	19	+2348036057525	+2348036057525	NUM
gujaf-316	80	20	or	or	CCONJ
gujaf-316	80	21	visit	visit	VERB
gujaf-316	80	22	our	our	PRON
gujaf-316	80	23	website	website	NOUN
gujaf-316	80	24	on	on	ADP
gujaf-316	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-316	80	26	or	or	CCONJ
gujaf-316	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-316	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-316	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-316	80	30	gusau	gusau	ADJ
gujaf-316	80	31	journal	journal	NOUN
gujaf-316	80	32	of	of	ADP
gujaf-316	80	33	accounting	accounting	NOUN
gujaf-316	80	34	and	and	CCONJ
gujaf-316	80	35	finance	finance	NOUN
gujaf-316	80	36	,	,	PUNCT
gujaf-316	80	37	vol	vol	NOUN
gujaf-316	80	38	.	.	PROPN
gujaf-316	80	39	5	5	NUM
gujaf-316	80	40	,	,	PUNCT
gujaf-316	80	41	issue	issue	NOUN
gujaf-316	80	42	2	2	NUM
gujaf-316	80	43	,	,	PUNCT
gujaf-316	80	44	october	october	PROPN
gujaf-316	80	45	,	,	PUNCT
gujaf-316	80	46	2024	2024	NUM
gujaf-316	80	47	viii	viii	NOUN
gujaf-316	80	48	table	table	NOUN
gujaf-316	80	49	of	of	ADP
gujaf-316	80	50	contents	content	NOUN
gujaf-316	80	51	the	the	DET
gujaf-316	80	52	impact	impact	NOUN
gujaf-316	80	53	of	of	ADP
gujaf-316	80	54	gender	gender	NOUN
gujaf-316	80	55	diversity	diversity	NOUN
gujaf-316	80	56	on	on	ADP
gujaf-316	80	57	earnings	earning	NOUN
gujaf-316	80	58	quality	quality	NOUN
gujaf-316	80	59	of	of	ADP
gujaf-316	80	60	listed	list	VERB
gujaf-316	80	61	financial	financial	ADJ
gujaf-316	80	62	services	service	NOUN
gujaf-316	80	63	firms	firm	NOUN
gujaf-316	80	64	in	in	ADP
gujaf-316	80	65	nigeria	nigeria	PROPN
gujaf-316	80	66	:	:	PUNCT
gujaf-316	80	67	analysis	analysis	NOUN
gujaf-316	80	68	of	of	ADP
gujaf-316	80	69	two	two	NUM
gujaf-316	80	70	-	-	PUNCT
gujaf-316	80	71	stage	stage	NOUN
gujaf-316	80	72	least	least	ADJ
gujaf-316	80	73	squares	square	NOUN
gujaf-316	80	74	joseph	joseph	PROPN
gujaf-316	80	75	olorunfemi	olorunfemi	PROPN
gujaf-316	80	76	akande	akande	PROPN
gujaf-316	80	77	,	,	PUNCT
gujaf-316	80	78	phd	phd	NOUN
gujaf-316	80	79	…	…	PUNCT
gujaf-316	80	80	…	…	PUNCT
gujaf-316	80	81	…	…	PUNCT
gujaf-316	80	82	…	…	PUNCT
gujaf-316	80	83	…	…	PUNCT
gujaf-316	80	84	…	…	PUNCT
gujaf-316	80	85	…	…	PUNCT
gujaf-316	80	86	…	…	PUNCT
gujaf-316	80	87	…	…	PUNCT
gujaf-316	80	88	…	…	PUNCT
gujaf-316	80	89	…	…	PUNCT
gujaf-316	80	90	…	…	PUNCT
gujaf-316	80	91	…	…	PUNCT
gujaf-316	80	92	…	…	PUNCT
gujaf-316	80	93	…	…	PUNCT
gujaf-316	80	94	…	…	PUNCT
gujaf-316	80	95	…	…	PUNCT
gujaf-316	80	96	…	…	PUNCT
gujaf-316	80	97	…	…	PUNCT
gujaf-316	80	98	…	…	PUNCT
gujaf-316	80	99	…	…	PUNCT
gujaf-316	80	100	..	..	SYM
gujaf-316	80	101	1	1	NUM
gujaf-316	80	102	-	-	SYM
gujaf-316	80	103	18	18	NUM
gujaf-316	80	104	the	the	DET
gujaf-316	80	105	impact	impact	NOUN
gujaf-316	80	106	of	of	ADP
gujaf-316	80	107	audit	audit	NOUN
gujaf-316	80	108	quality	quality	NOUN
gujaf-316	80	109	on	on	ADP
gujaf-316	80	110	firm	firm	NOUN
gujaf-316	80	111	’s	’s	PART
gujaf-316	80	112	performance	performance	NOUN
gujaf-316	80	113	of	of	ADP
gujaf-316	80	114	listed	list	VERB
gujaf-316	80	115	consumer	consumer	NOUN
gujaf-316	80	116	goods	good	NOUN
gujaf-316	80	117	firms	firm	NOUN
gujaf-316	80	118	in	in	ADP
gujaf-316	80	119	nigeria	nigeria	PROPN
gujaf-316	80	120	fatima	fatima	PROPN
gujaf-316	80	121	shehu	shehu	PROPN
gujaf-316	80	122	giwa	giwa	PROPN
gujaf-316	80	123	,	,	PUNCT
gujaf-316	80	124	prof	prof	PROPN
gujaf-316	80	125	.	.	PUNCT
gujaf-316	81	1	benjamin	benjamin	PROPN
gujaf-316	81	2	kumai	kumai	PROPN
gujaf-316	81	3	gugong	gugong	PROPN
gujaf-316	81	4	,	,	PUNCT
gujaf-316	81	5	gloria	gloria	PROPN
gujaf-316	81	6	pam	pam	PROPN
gujaf-316	81	7	dachomo	dachomo	PROPN
gujaf-316	81	8	…	…	X
gujaf-316	81	9	…	…	PUNCT
gujaf-316	81	10	…	…	PUNCT
gujaf-316	81	11	…	…	PUNCT
gujaf-316	81	12	...	...	PUNCT
gujaf-316	81	13	19	19	NUM
gujaf-316	81	14	-	-	SYM
gujaf-316	81	15	33	33	NUM
gujaf-316	81	16	women	woman	NOUN
gujaf-316	81	17	in	in	ADP
gujaf-316	81	18	top	top	ADJ
gujaf-316	81	19	echelon	echelon	NOUN
gujaf-316	81	20	positions	position	NOUN
gujaf-316	81	21	and	and	CCONJ
gujaf-316	81	22	their	their	PRON
gujaf-316	81	23	effects	effect	NOUN
gujaf-316	81	24	on	on	ADP
gujaf-316	81	25	carbon	carbon	NOUN
gujaf-316	81	26	emission	emission	NOUN
gujaf-316	81	27	disclosure	disclosure	NOUN
gujaf-316	81	28	:	:	PUNCT
gujaf-316	81	29	evidence	evidence	NOUN
gujaf-316	81	30	from	from	ADP
gujaf-316	81	31	an	an	DET
gujaf-316	81	32	emerging	emerge	VERB
gujaf-316	81	33	nation	nation	NOUN
gujaf-316	81	34	.	.	PUNCT
gujaf-316	81	35	saheed	sahee	VERB
gujaf-316	81	36	olanrewaju	olanrewaju	ADJ
gujaf-316	81	37	issa	issa	ADJ
gujaf-316	81	38	,	,	PUNCT
gujaf-316	81	39	abdulkadri	abdulkadri	PROPN
gujaf-316	81	40	toyin	toyin	NOUN
gujaf-316	81	41	alabi	alabi	NOUN
gujaf-316	81	42	,	,	PUNCT
gujaf-316	81	43	abdulbaki	abdulbaki	VERB
gujaf-316	81	44	teniola	teniola	PROPN
gujaf-316	81	45	ubandawaki	ubandawaki	PROPN
gujaf-316	81	46	…	…	NUM
gujaf-316	81	47	....	....	SYM
gujaf-316	81	48	34	34	NUM
gujaf-316	81	49	-	-	SYM
gujaf-316	81	50	47	47	NUM
gujaf-316	81	51	ceo	ceo	NOUN
gujaf-316	81	52	characteristics	characteristic	NOUN
gujaf-316	81	53	and	and	CCONJ
gujaf-316	81	54	financial	financial	ADJ
gujaf-316	81	55	performance	performance	NOUN
gujaf-316	81	56	of	of	ADP
gujaf-316	81	57	listed	list	VERB
gujaf-316	81	58	dmbs	dmb	NOUN
gujaf-316	81	59	in	in	ADP
gujaf-316	81	60	nigeria	nigeria	PROPN
gujaf-316	81	61	florence	florence	PROPN
gujaf-316	81	62	bosede	bosede	PROPN
gujaf-316	81	63	ajagbonna	ajagbonna	NOUN
gujaf-316	81	64	,	,	PUNCT
gujaf-316	81	65	benjamin	benjamin	PROPN
gujaf-316	81	66	kumai	kumai	PROPN
gujaf-316	81	67	gugong	gugong	PROPN
gujaf-316	81	68	,	,	PUNCT
gujaf-316	81	69	augustine	augustine	PROPN
gujaf-316	81	70	ayuba	ayuba	PROPN
gujaf-316	81	71	,	,	PUNCT
gujaf-316	81	72	idris	idris	PROPN
gujaf-316	81	73	mohammed	mohammed	PROPN
gujaf-316	81	74	,	,	PUNCT
gujaf-316	81	75	isuwa	isuwa	PROPN
gujaf-316	81	76	dauda	dauda	NOUN
gujaf-316	81	77	…	…	SYM
gujaf-316	81	78	…	…	PUNCT
gujaf-316	81	79	…	…	PUNCT
gujaf-316	81	80	…	…	PUNCT
gujaf-316	81	81	…	…	PUNCT
gujaf-316	81	82	…	…	PUNCT
gujaf-316	81	83	…	…	PUNCT
gujaf-316	81	84	…	…	PUNCT
gujaf-316	81	85	…	…	PUNCT
gujaf-316	81	86	…	…	PUNCT
gujaf-316	81	87	…	…	PUNCT
gujaf-316	81	88	…	…	PUNCT
gujaf-316	81	89	…	…	PUNCT
gujaf-316	81	90	…	…	PUNCT
gujaf-316	81	91	…	…	PUNCT
gujaf-316	81	92	…	…	PUNCT
gujaf-316	81	93	…	…	PUNCT
gujaf-316	81	94	…	…	PUNCT
gujaf-316	81	95	…	…	PUNCT
gujaf-316	81	96	…	…	PUNCT
gujaf-316	81	97	…	…	PUNCT
gujaf-316	81	98	…	…	PUNCT
gujaf-316	81	99	…	…	PUNCT
gujaf-316	81	100	…	…	PUNCT
gujaf-316	81	101	…	…	PUNCT
gujaf-316	81	102	…	…	PUNCT
gujaf-316	81	103	…	…	PUNCT
gujaf-316	81	104	…	…	PUNCT
gujaf-316	81	105	…	…	PUNCT
gujaf-316	81	106	…	…	SYM
gujaf-316	81	107	.48	.48	NUM
gujaf-316	81	108	-	-	SYM
gujaf-316	81	109	69	69	NUM
gujaf-316	81	110	post	post	NOUN
gujaf-316	81	111	covid-19	covid-19	PROPN
gujaf-316	81	112	pandemic	pandemic	ADJ
gujaf-316	81	113	:	:	PUNCT
gujaf-316	81	114	comparative	comparative	ADJ
gujaf-316	81	115	study	study	NOUN
gujaf-316	81	116	in	in	ADP
gujaf-316	81	117	the	the	DET
gujaf-316	81	118	value	value	NOUN
gujaf-316	81	119	relevance	relevance	NOUN
gujaf-316	81	120	of	of	ADP
gujaf-316	81	121	accounting	accounting	NOUN
gujaf-316	81	122	information	information	NOUN
gujaf-316	81	123	between	between	ADP
gujaf-316	81	124	listed	list	VERB
gujaf-316	81	125	manufacturing	manufacturing	NOUN
gujaf-316	81	126	firms	firm	NOUN
gujaf-316	81	127	and	and	CCONJ
gujaf-316	81	128	listed	list	VERB
gujaf-316	81	129	service	service	NOUN
gujaf-316	81	130	firms	firm	NOUN
gujaf-316	81	131	in	in	ADP
gujaf-316	81	132	nigeria	nigeria	PROPN
gujaf-316	81	133	abbas	abbas	PROPN
gujaf-316	81	134	,	,	PUNCT
gujaf-316	81	135	abdulrahman	abdulrahman	NOUN
gujaf-316	81	136	ngadi	ngadi	PROPN
gujaf-316	81	137	,	,	PUNCT
gujaf-316	81	138	abubakar	abubakar	PROPN
gujaf-316	81	139	,	,	PUNCT
gujaf-316	81	140	aliyu	aliyu	PROPN
gujaf-316	81	141	,	,	PUNCT
gujaf-316	81	142	abdu	abdu	PROPN
gujaf-316	81	143	,	,	PUNCT
gujaf-316	81	144	abubakar	abubakar	PROPN
gujaf-316	81	145	…	…	SYM
gujaf-316	81	146	…	…	PUNCT
gujaf-316	81	147	…	…	PUNCT
gujaf-316	81	148	…	…	PUNCT
gujaf-316	81	149	…	…	PUNCT
gujaf-316	81	150	…	…	PUNCT
gujaf-316	81	151	…	…	PUNCT
gujaf-316	81	152	…	…	PUNCT
gujaf-316	81	153	…	…	PUNCT
gujaf-316	81	154	…	…	PUNCT
gujaf-316	81	155	…	…	PUNCT
gujaf-316	81	156	…	…	SYM
gujaf-316	81	157	.70	.70	NUM
gujaf-316	81	158	-	-	SYM
gujaf-316	81	159	87	87	NUM
gujaf-316	81	160	environmental	environmental	ADJ
gujaf-316	81	161	and	and	CCONJ
gujaf-316	81	162	social	social	ADJ
gujaf-316	81	163	information	information	NOUN
gujaf-316	81	164	disclosure	disclosure	NOUN
gujaf-316	81	165	quality	quality	NOUN
gujaf-316	81	166	and	and	CCONJ
gujaf-316	81	167	financial	financial	ADJ
gujaf-316	81	168	performance	performance	NOUN
gujaf-316	81	169	of	of	ADP
gujaf-316	81	170	listed	list	VERB
gujaf-316	81	171	manufacturing	manufacturing	NOUN
gujaf-316	81	172	companies	company	NOUN
gujaf-316	81	173	in	in	ADP
gujaf-316	81	174	nigeria	nigeria	PROPN
gujaf-316	81	175	.	.	PUNCT
gujaf-316	81	176	:	:	PUNCT
gujaf-316	82	1	saka	saka	PROPN
gujaf-316	82	2	tunde	tunde	PROPN
gujaf-316	82	3	abdulsalam	abdulsalam	PROPN
gujaf-316	82	4	,	,	PUNCT
gujaf-316	82	5	ph.d	ph.d	PROPN
gujaf-316	82	6	…	…	SYM
gujaf-316	82	7	…	…	PUNCT
gujaf-316	82	8	…	…	PUNCT
gujaf-316	82	9	…	…	PUNCT
gujaf-316	82	10	…	…	PUNCT
gujaf-316	82	11	…	…	PUNCT
gujaf-316	82	12	...	...	PUNCT
gujaf-316	82	13	88	88	NUM
gujaf-316	82	14	-	-	SYM
gujaf-316	82	15	108	108	NUM
gujaf-316	82	16	the	the	DET
gujaf-316	82	17	impact	impact	NOUN
gujaf-316	82	18	of	of	ADP
gujaf-316	82	19	corporate	corporate	ADJ
gujaf-316	82	20	social	social	ADJ
gujaf-316	82	21	responsibility	responsibility	NOUN
gujaf-316	82	22	on	on	ADP
gujaf-316	82	23	bank	bank	NOUN
gujaf-316	82	24	performance	performance	NOUN
gujaf-316	82	25	in	in	ADP
gujaf-316	82	26	nigeria	nigeria	PROPN
gujaf-316	82	27	ibrahim	ibrahim	PROPN
gujaf-316	82	28	yinka	yinka	PROPN
gujaf-316	82	29	agbeyinka	agbeyinka	PROPN
gujaf-316	82	30	…	…	X
gujaf-316	82	31	…	…	PUNCT
gujaf-316	82	32	…	…	PUNCT
gujaf-316	82	33	…	…	PUNCT
gujaf-316	82	34	…	…	PUNCT
gujaf-316	82	35	…	…	PUNCT
gujaf-316	82	36	…	…	PUNCT
gujaf-316	82	37	…	…	PUNCT
gujaf-316	82	38	…	…	PUNCT
gujaf-316	82	39	…	…	PUNCT
gujaf-316	82	40	…	…	PUNCT
gujaf-316	82	41	…	…	PUNCT
gujaf-316	82	42	…	…	PUNCT
gujaf-316	82	43	…	…	PUNCT
gujaf-316	82	44	…	…	PUNCT
gujaf-316	82	45	…	…	PUNCT
gujaf-316	82	46	…	…	PUNCT
gujaf-316	82	47	…	…	PUNCT
gujaf-316	82	48	…	…	PUNCT
gujaf-316	82	49	…	…	PUNCT
gujaf-316	82	50	…	…	PUNCT
gujaf-316	82	51	…	…	PUNCT
gujaf-316	82	52	…	…	PUNCT
gujaf-316	82	53	…	…	X
gujaf-316	82	54	.109	.109	NUM
gujaf-316	82	55	-	-	SYM
gujaf-316	82	56	123	123	NUM
gujaf-316	82	57	the	the	DET
gujaf-316	82	58	impact	impact	NOUN
gujaf-316	82	59	of	of	ADP
gujaf-316	82	60	firm	firm	ADJ
gujaf-316	82	61	characteristics	characteristic	NOUN
gujaf-316	82	62	on	on	ADP
gujaf-316	82	63	accruals	accrual	NOUN
gujaf-316	82	64	and	and	CCONJ
gujaf-316	82	65	real	real	ADJ
gujaf-316	82	66	earnings	earning	NOUN
gujaf-316	82	67	management	management	NOUN
gujaf-316	82	68	of	of	ADP
gujaf-316	82	69	listed	list	VERB
gujaf-316	82	70	manufacturing	manufacturing	NOUN
gujaf-316	82	71	firms	firm	NOUN
gujaf-316	82	72	in	in	ADP
gujaf-316	82	73	nigeria	nigeria	PROPN
gujaf-316	82	74	:	:	PUNCT
gujaf-316	83	1	muhammad	muhammad	PROPN
gujaf-316	83	2	,	,	PUNCT
gujaf-316	83	3	aisha	aisha	PROPN
gujaf-316	83	4	chado	chado	PROPN
gujaf-316	83	5	…	…	PUNCT
gujaf-316	83	6	…	…	PUNCT
gujaf-316	83	7	…	…	PUNCT
gujaf-316	83	8	…	…	PUNCT
gujaf-316	83	9	…	…	PUNCT
gujaf-316	83	10	…	…	PUNCT
gujaf-316	83	11	…	…	PUNCT
gujaf-316	83	12	…	…	PUNCT
gujaf-316	83	13	…	…	PUNCT
gujaf-316	83	14	…	…	X
gujaf-316	83	15	.124	.124	NUM
gujaf-316	83	16	-	-	SYM
gujaf-316	83	17	142	142	NUM
gujaf-316	83	18	the	the	DET
gujaf-316	83	19	impact	impact	NOUN
gujaf-316	83	20	of	of	ADP
gujaf-316	83	21	esg	esg	NOUN
gujaf-316	83	22	practices	practice	NOUN
gujaf-316	83	23	on	on	ADP
gujaf-316	83	24	the	the	DET
gujaf-316	83	25	risk	risk	NOUN
gujaf-316	83	26	portfolio	portfolio	NOUN
gujaf-316	83	27	of	of	ADP
gujaf-316	83	28	listed	list	VERB
gujaf-316	83	29	oil	oil	NOUN
gujaf-316	83	30	and	and	CCONJ
gujaf-316	83	31	gas	gas	NOUN
gujaf-316	83	32	firms	firm	NOUN
gujaf-316	83	33	in	in	ADP
gujaf-316	83	34	nigeria	nigeria	PROPN
gujaf-316	83	35	using	use	VERB
gujaf-316	83	36	a	a	DET
gujaf-316	83	37	multilayered	multilayered	ADJ
gujaf-316	83	38	criterion	criterion	NOUN
gujaf-316	83	39	:	:	PUNCT
gujaf-316	83	40	joseph	joseph	PROPN
gujaf-316	83	41	olorunfemi	olorunfemi	ADP
gujaf-316	83	42	akande	akande	PROPN
gujaf-316	83	43	…	…	SYM
gujaf-316	83	44	…	…	PUNCT
gujaf-316	83	45	…	…	PUNCT
gujaf-316	83	46	…	…	PUNCT
gujaf-316	83	47	…	…	PUNCT
gujaf-316	83	48	…	…	PUNCT
gujaf-316	83	49	…	…	PUNCT
gujaf-316	83	50	…	…	PUNCT
gujaf-316	83	51	…	…	PUNCT
gujaf-316	83	52	…	…	PUNCT
gujaf-316	83	53	…	…	PUNCT
gujaf-316	83	54	…	…	PUNCT
gujaf-316	83	55	...	...	PUNCT
gujaf-316	83	56	143	143	NUM
gujaf-316	83	57	-	-	SYM
gujaf-316	83	58	155	155	NUM
gujaf-316	83	59	effect	effect	NOUN
gujaf-316	83	60	of	of	ADP
gujaf-316	83	61	selected	select	VERB
gujaf-316	83	62	macroeconomic	macroeconomic	ADJ
gujaf-316	83	63	variables	variable	NOUN
gujaf-316	83	64	on	on	ADP
gujaf-316	83	65	stock	stock	NOUN
gujaf-316	83	66	market	market	NOUN
gujaf-316	83	67	volatility	volatility	NOUN
gujaf-316	83	68	in	in	ADP
gujaf-316	83	69	nigeria	nigeria	PROPN
gujaf-316	83	70	hauwa	hauwa	ADJ
gujaf-316	83	71	bayero	bayero	PROPN
gujaf-316	83	72	tijjani	tijjani	NOUN
gujaf-316	83	73	,	,	PUNCT
gujaf-316	83	74	prof	prof	PROPN
gujaf-316	83	75	sheikh	sheikh	PROPN
gujaf-316	83	76	ahmad	ahmad	PROPN
gujaf-316	83	77	abdullahi	abdullahi	PROPN
gujaf-316	83	78	,	,	PUNCT
gujaf-316	83	79	dr	dr	PROPN
gujaf-316	83	80	ibrahim	ibrahim	PROPN
gujaf-316	83	81	mohammed	mohammed	PROPN
gujaf-316	83	82	,	,	PUNCT
gujaf-316	83	83	dr	dr	PROPN
gujaf-316	83	84	isma’il	isma’il	PROPN
gujaf-316	83	85	tijjani	tijjani	PROPN
gujaf-316	83	86	idris	idris	PROPN
gujaf-316	83	87	…	…	PROPN
gujaf-316	83	88	…	…	PUNCT
gujaf-316	83	89	…	…	PUNCT
gujaf-316	83	90	…	…	PUNCT
gujaf-316	83	91	…	…	PUNCT
gujaf-316	83	92	…	…	PUNCT
gujaf-316	83	93	…	…	PUNCT
gujaf-316	83	94	…	…	PUNCT
gujaf-316	83	95	…	…	PUNCT
gujaf-316	83	96	…	…	PUNCT
gujaf-316	83	97	…	…	PUNCT
gujaf-316	83	98	…	…	PUNCT
gujaf-316	83	99	…	…	PUNCT
gujaf-316	83	100	…	…	PUNCT
gujaf-316	83	101	…	…	PUNCT
gujaf-316	83	102	…	…	PUNCT
gujaf-316	83	103	…	…	PUNCT
gujaf-316	83	104	…	…	PUNCT
gujaf-316	83	105	…	…	PUNCT
gujaf-316	83	106	…	…	PUNCT
gujaf-316	83	107	…	…	PUNCT
gujaf-316	83	108	…	…	PUNCT
gujaf-316	83	109	…	…	PUNCT
gujaf-316	83	110	…	…	PUNCT
gujaf-316	83	111	…	…	PUNCT
gujaf-316	83	112	…	…	PUNCT
gujaf-316	83	113	…	…	PUNCT
gujaf-316	83	114	…	…	SYM
gujaf-316	83	115	…	…	SYM
gujaf-316	83	116	156	156	NUM
gujaf-316	83	117	-	-	SYM
gujaf-316	83	118	171	171	NUM
gujaf-316	83	119	moderating	moderate	VERB
gujaf-316	83	120	effect	effect	NOUN
gujaf-316	83	121	of	of	ADP
gujaf-316	83	122	audit	audit	NOUN
gujaf-316	83	123	quality	quality	NOUN
gujaf-316	83	124	on	on	ADP
gujaf-316	83	125	value	value	NOUN
gujaf-316	83	126	relevance	relevance	NOUN
gujaf-316	83	127	of	of	ADP
gujaf-316	83	128	fair	fair	ADJ
gujaf-316	83	129	value	value	NOUN
gujaf-316	83	130	measurements	measurement	NOUN
gujaf-316	83	131	hierarchy	hierarchy	NOUN
gujaf-316	83	132	of	of	ADP
gujaf-316	83	133	listed	list	VERB
gujaf-316	83	134	financial	financial	ADJ
gujaf-316	83	135	services	service	NOUN
gujaf-316	83	136	companies	company	NOUN
gujaf-316	83	137	:	:	PUNCT
gujaf-316	83	138	tesleem	tesleem	VERB
gujaf-316	83	139	olayinka	olayinka	ADJ
gujaf-316	83	140	adeyemi	adeyemi	ADV
gujaf-316	83	141	…	…	PUNCT
gujaf-316	83	142	…	…	PUNCT
gujaf-316	83	143	…	…	PUNCT
gujaf-316	83	144	…	…	PUNCT
gujaf-316	83	145	…	…	PUNCT
gujaf-316	83	146	…	…	X
gujaf-316	83	147	.172	.172	NUM
gujaf-316	83	148	-	-	SYM
gujaf-316	83	149	202	202	NUM
gujaf-316	83	150	effect	effect	NOUN
gujaf-316	83	151	of	of	ADP
gujaf-316	83	152	audit	audit	NOUN
gujaf-316	83	153	quality	quality	NOUN
gujaf-316	83	154	attributes	attribute	NOUN
gujaf-316	83	155	and	and	CCONJ
gujaf-316	83	156	ifrs	ifrs	NOUN
gujaf-316	83	157	adoption	adoption	NOUN
gujaf-316	83	158	on	on	ADP
gujaf-316	83	159	financial	financial	ADJ
gujaf-316	83	160	reporting	reporting	NOUN
gujaf-316	83	161	quality	quality	NOUN
gujaf-316	83	162	of	of	ADP
gujaf-316	83	163	listed	list	VERB
gujaf-316	83	164	manufacturing	manufacturing	NOUN
gujaf-316	83	165	firms	firm	NOUN
gujaf-316	83	166	in	in	ADP
gujaf-316	83	167	nigeria	nigeria	PROPN
gujaf-316	83	168	:	:	PUNCT
gujaf-316	84	1	muhammad	muhammad	PROPN
gujaf-316	84	2	,	,	PUNCT
gujaf-316	84	3	aisha	aisha	PROPN
gujaf-316	84	4	chado	chado	PROPN
gujaf-316	84	5	…	…	PUNCT
gujaf-316	84	6	…	…	PUNCT
gujaf-316	84	7	…	…	PUNCT
gujaf-316	84	8	…	…	PUNCT
gujaf-316	84	9	…	…	PUNCT
gujaf-316	84	10	…	…	PUNCT
gujaf-316	84	11	…	…	PUNCT
gujaf-316	84	12	…	…	PUNCT
gujaf-316	84	13	…	…	PUNCT
gujaf-316	84	14	..	..	PUNCT
gujaf-316	84	15	203	203	NUM
gujaf-316	84	16	-	-	SYM
gujaf-316	84	17	221	221	NUM
gujaf-316	84	18	electronic	electronic	ADJ
gujaf-316	84	19	banking	banking	NOUN
gujaf-316	84	20	and	and	CCONJ
gujaf-316	84	21	performance	performance	NOUN
gujaf-316	84	22	of	of	ADP
gujaf-316	84	23	banking	banking	NOUN
gujaf-316	84	24	sector	sector	NOUN
gujaf-316	84	25	in	in	ADP
gujaf-316	84	26	nigeria	nigeria	PROPN
gujaf-316	84	27	kayode	kayode	PROPN
gujaf-316	84	28	david	david	PROPN
gujaf-316	84	29	kolawole	kolawole	PROPN
gujaf-316	84	30	…	…	PUNCT
gujaf-316	84	31	…	…	PUNCT
gujaf-316	84	32	…	…	PUNCT
gujaf-316	84	33	…	…	PUNCT
gujaf-316	84	34	…	…	PUNCT
gujaf-316	84	35	…	…	PUNCT
gujaf-316	84	36	…	…	PUNCT
gujaf-316	84	37	…	…	PUNCT
gujaf-316	84	38	…	…	PUNCT
gujaf-316	84	39	…	…	PUNCT
gujaf-316	84	40	…	…	PUNCT
gujaf-316	84	41	…	…	PUNCT
gujaf-316	84	42	…	…	PUNCT
gujaf-316	84	43	…	…	PUNCT
gujaf-316	84	44	…	…	PUNCT
gujaf-316	84	45	…	…	PUNCT
gujaf-316	84	46	…	…	PUNCT
gujaf-316	84	47	…	…	PUNCT
gujaf-316	84	48	…	…	PUNCT
gujaf-316	84	49	…	…	PUNCT
gujaf-316	84	50	…	…	PUNCT
gujaf-316	84	51	…	…	PUNCT
gujaf-316	84	52	…	…	PUNCT
gujaf-316	84	53	…	…	PUNCT
gujaf-316	84	54	222	222	NUM
gujaf-316	84	55	-	-	SYM
gujaf-316	84	56	234	234	NUM
gujaf-316	84	57	gusau	gusau	ADJ
gujaf-316	84	58	journal	journal	NOUN
gujaf-316	84	59	of	of	ADP
gujaf-316	84	60	accounting	accounting	NOUN
gujaf-316	84	61	and	and	CCONJ
gujaf-316	84	62	finance	finance	NOUN
gujaf-316	84	63	,	,	PUNCT
gujaf-316	84	64	vol	vol	NOUN
gujaf-316	84	65	.	.	PROPN
gujaf-316	84	66	5	5	NUM
gujaf-316	84	67	,	,	PUNCT
gujaf-316	84	68	issue	issue	NOUN
gujaf-316	84	69	2	2	NUM
gujaf-316	84	70	,	,	PUNCT
gujaf-316	84	71	october	october	PROPN
gujaf-316	84	72	,	,	PUNCT
gujaf-316	84	73	2024	2024	NUM
gujaf-316	84	74	ix	ix	VERB
gujaf-316	84	75	do	do	VERB
gujaf-316	84	76	audit	audit	NOUN
gujaf-316	84	77	committee	committee	NOUN
gujaf-316	84	78	and	and	CCONJ
gujaf-316	84	79	board	board	NOUN
gujaf-316	84	80	attributes	attribute	VERB
gujaf-316	84	81	influence	influence	NOUN
gujaf-316	84	82	environmental	environmental	ADJ
gujaf-316	84	83	disclosure	disclosure	NOUN
gujaf-316	84	84	:	:	PUNCT
gujaf-316	84	85	an	an	DET
gujaf-316	84	86	empirical	empirical	ADJ
gujaf-316	84	87	investigation	investigation	NOUN
gujaf-316	84	88	of	of	ADP
gujaf-316	84	89	listed	list	VERB
gujaf-316	84	90	firms	firm	NOUN
gujaf-316	84	91	in	in	ADP
gujaf-316	84	92	nigeria	nigeria	PROPN
gujaf-316	84	93	.	.	PUNCT
gujaf-316	85	1	haruna	haruna	PROPN
gujaf-316	85	2	muhammed	muhammed	PROPN
gujaf-316	85	3	musa	musa	PROPN
gujaf-316	85	4	…	…	SYM
gujaf-316	85	5	…	…	PUNCT
gujaf-316	85	6	…	…	PUNCT
gujaf-316	85	7	…	…	PUNCT
gujaf-316	85	8	…	…	PUNCT
gujaf-316	85	9	…	…	PUNCT
gujaf-316	85	10	…	…	PUNCT
gujaf-316	85	11	…	…	SYM
gujaf-316	85	12	…	…	SYM
gujaf-316	85	13	235	235	NUM
gujaf-316	85	14	-	-	SYM
gujaf-316	85	15	248	248	NUM
gujaf-316	85	16	impact	impact	NOUN
gujaf-316	85	17	of	of	ADP
gujaf-316	85	18	external	external	ADJ
gujaf-316	85	19	debts	debt	NOUN
gujaf-316	85	20	on	on	ADP
gujaf-316	85	21	economic	economic	ADJ
gujaf-316	85	22	growth	growth	NOUN
gujaf-316	85	23	in	in	ADP
gujaf-316	85	24	nigeria	nigeria	PROPN
gujaf-316	85	25	ibrahim	ibrahim	PROPN
gujaf-316	85	26	yinka	yinka	PROPN
gujaf-316	85	27	agbeyinka	agbeyinka	PROPN
gujaf-316	85	28	…	…	X
gujaf-316	85	29	…	…	PUNCT
gujaf-316	85	30	…	…	PUNCT
gujaf-316	85	31	…	…	PUNCT
gujaf-316	85	32	…	…	PUNCT
gujaf-316	85	33	…	…	PUNCT
gujaf-316	85	34	…	…	PUNCT
gujaf-316	85	35	…	…	PUNCT
gujaf-316	85	36	…	…	PUNCT
gujaf-316	85	37	…	…	PUNCT
gujaf-316	85	38	…	…	PUNCT
gujaf-316	85	39	…	…	PUNCT
gujaf-316	85	40	…	…	PUNCT
gujaf-316	85	41	…	…	PUNCT
gujaf-316	85	42	…	…	PUNCT
gujaf-316	85	43	…	…	PUNCT
gujaf-316	85	44	…	…	PUNCT
gujaf-316	85	45	…	…	PUNCT
gujaf-316	85	46	…	…	PUNCT
gujaf-316	85	47	…	…	PUNCT
gujaf-316	85	48	…	…	PUNCT
gujaf-316	85	49	…	…	PUNCT
gujaf-316	85	50	…	…	SYM
gujaf-316	85	51	…	…	SYM
gujaf-316	85	52	249	249	NUM
gujaf-316	85	53	-	-	SYM
gujaf-316	85	54	261	261	NUM
gujaf-316	85	55	effect	effect	NOUN
gujaf-316	85	56	of	of	ADP
gujaf-316	85	57	compliance	compliance	NOUN
gujaf-316	85	58	cost	cost	NOUN
gujaf-316	85	59	and	and	CCONJ
gujaf-316	85	60	tax	tax	NOUN
gujaf-316	85	61	burden	burden	NOUN
gujaf-316	85	62	on	on	ADP
gujaf-316	85	63	tax	tax	NOUN
gujaf-316	85	64	compliance	compliance	NOUN
gujaf-316	85	65	of	of	ADP
gujaf-316	85	66	small	small	ADJ
gujaf-316	85	67	and	and	CCONJ
gujaf-316	85	68	medium	medium	ADJ
gujaf-316	85	69	-	-	PUNCT
gujaf-316	85	70	scale	scale	NOUN
gujaf-316	85	71	enterprises	enterprise	NOUN
gujaf-316	85	72	in	in	ADP
gujaf-316	85	73	benue	benue	NOUN
gujaf-316	85	74	state	state	PROPN
gujaf-316	85	75	,	,	PUNCT
gujaf-316	85	76	nigeria	nigeria	PROPN
gujaf-316	85	77	okpe	okpe	PROPN
gujaf-316	85	78	caleb	caleb	PROPN
gujaf-316	85	79	john	john	PROPN
gujaf-316	85	80	,	,	PUNCT
gujaf-316	85	81	prof	prof	PROPN
gujaf-316	85	82	.	.	PUNCT
gujaf-316	86	1	aliyu	aliyu	PROPN
gujaf-316	86	2	nuraddeen	nuraddeen	PROPN
gujaf-316	86	3	shehu	shehu	PROPN
gujaf-316	86	4	,	,	PUNCT
gujaf-316	86	5	prof	prof	PROPN
gujaf-316	86	6	.	.	PUNCT
gujaf-316	86	7	bello	bello	PROPN
gujaf-316	86	8	a.	a.	PROPN
gujaf-316	86	9	ahmad	ahmad	PROPN
gujaf-316	86	10	,	,	PUNCT
gujaf-316	86	11	ahmed	ahmed	PROPN
gujaf-316	86	12	aliyu	aliyu	PROPN
gujaf-316	86	13	abdullahi	abdullahi	PROPN
gujaf-316	86	14	phd	phd	PROPN
gujaf-316	86	15	,	,	PUNCT
gujaf-316	86	16	mohammed	mohammed	PROPN
gujaf-316	86	17	musa	musa	PROPN
gujaf-316	86	18	abdulkarim	abdulkarim	PROPN
gujaf-316	86	19	phd	phd	PROPN
gujaf-316	86	20	…	…	PUNCT
gujaf-316	86	21	…	…	PUNCT
gujaf-316	86	22	…	…	PUNCT
gujaf-316	86	23	…	…	PUNCT
gujaf-316	86	24	…	…	PUNCT
gujaf-316	86	25	…	…	PUNCT
gujaf-316	86	26	…	…	PUNCT
gujaf-316	86	27	…	…	PUNCT
gujaf-316	86	28	…	…	PUNCT
gujaf-316	86	29	…	…	PUNCT
gujaf-316	86	30	…	…	PUNCT
gujaf-316	86	31	…	…	PUNCT
gujaf-316	86	32	…	…	PUNCT
gujaf-316	86	33	…	…	PUNCT
gujaf-316	86	34	…	…	PUNCT
gujaf-316	86	35	…	…	PUNCT
gujaf-316	86	36	…	…	SYM
gujaf-316	86	37	.262	.262	NUM
gujaf-316	86	38	-	-	SYM
gujaf-316	86	39	282	282	NUM
gujaf-316	86	40	the	the	DET
gujaf-316	86	41	effect	effect	NOUN
gujaf-316	86	42	of	of	ADP
gujaf-316	86	43	bank	bank	NOUN
gujaf-316	86	44	sectoral	sectoral	ADJ
gujaf-316	86	45	credit	credit	NOUN
gujaf-316	86	46	and	and	CCONJ
gujaf-316	86	47	exchange	exchange	NOUN
gujaf-316	86	48	rate	rate	NOUN
gujaf-316	86	49	on	on	ADP
gujaf-316	86	50	financial	financial	ADJ
gujaf-316	86	51	performance	performance	NOUN
gujaf-316	86	52	of	of	ADP
gujaf-316	86	53	listed	list	VERB
gujaf-316	86	54	manufacturing	manufacturing	NOUN
gujaf-316	86	55	firms	firm	NOUN
gujaf-316	86	56	in	in	ADP
gujaf-316	86	57	nigeria	nigeria	PROPN
gujaf-316	86	58	.	.	PUNCT
gujaf-316	87	1	ibrahim	ibrahim	PROPN
gujaf-316	87	2	kabir	kabir	PROPN
gujaf-316	87	3	adedeji	adedeji	PROPN
gujaf-316	87	4	,	,	PUNCT
gujaf-316	87	5	dr	dr	PROPN
gujaf-316	87	6	ibrahim	ibrahim	PROPN
gujaf-316	87	7	muhammed	muhammed	PROPN
gujaf-316	87	8	,	,	PUNCT
gujaf-316	87	9	prof	prof	PROPN
gujaf-316	87	10	.	.	PUNCT
gujaf-316	88	1	muhammed	muhamme	VERB
gujaf-316	88	2	habibu	habibu	ADJ
gujaf-316	88	3	sabari	sabari	PROPN
gujaf-316	88	4	prof	prof	PROPN
gujaf-316	88	5	.	.	PUNCT
gujaf-316	89	1	abiodun	abiodun	PROPN
gujaf-316	89	2	popoola	popoola	PROPN
gujaf-316	89	3	…	…	PUNCT
gujaf-316	89	4	…	…	PUNCT
gujaf-316	89	5	…	…	PUNCT
gujaf-316	89	6	…	…	PUNCT
gujaf-316	89	7	…	…	PUNCT
gujaf-316	89	8	…	…	PUNCT
gujaf-316	89	9	…	…	PUNCT
gujaf-316	89	10	…	…	PUNCT
gujaf-316	89	11	…	…	PUNCT
gujaf-316	89	12	…	…	PUNCT
gujaf-316	89	13	…	…	PUNCT
gujaf-316	89	14	…	…	PUNCT
gujaf-316	89	15	…	…	PUNCT
gujaf-316	89	16	…	…	PUNCT
gujaf-316	89	17	…	…	PUNCT
gujaf-316	89	18	…	…	PUNCT
gujaf-316	89	19	…	…	PUNCT
gujaf-316	89	20	…	…	PUNCT
gujaf-316	89	21	…	…	PUNCT
gujaf-316	89	22	…	…	PUNCT
gujaf-316	89	23	…	…	PUNCT
gujaf-316	89	24	…	…	PUNCT
gujaf-316	89	25	…	…	PUNCT
gujaf-316	89	26	…	…	SYM
gujaf-316	89	27	…	…	SYM
gujaf-316	89	28	283	283	NUM
gujaf-316	89	29	-	-	SYM
gujaf-316	89	30	297	297	NUM
gujaf-316	89	31	the	the	DET
gujaf-316	89	32	effects	effect	NOUN
gujaf-316	89	33	of	of	ADP
gujaf-316	89	34	interest	interest	NOUN
gujaf-316	89	35	rate	rate	NOUN
gujaf-316	89	36	and	and	CCONJ
gujaf-316	89	37	money	money	NOUN
gujaf-316	89	38	supply	supply	NOUN
gujaf-316	89	39	on	on	ADP
gujaf-316	89	40	systematic	systematic	ADJ
gujaf-316	89	41	risk	risk	NOUN
gujaf-316	89	42	associated	associate	VERB
gujaf-316	89	43	with	with	ADP
gujaf-316	89	44	return	return	NOUN
gujaf-316	89	45	in	in	ADP
gujaf-316	89	46	nigerian	nigerian	ADJ
gujaf-316	89	47	exchange	exchange	PROPN
gujaf-316	89	48	adedokun	adedokun	PROPN
gujaf-316	89	49	rofiat	rofiat	PROPN
gujaf-316	89	50	,	,	PUNCT
gujaf-316	89	51	prof	prof	PROPN
gujaf-316	89	52	.	.	PROPN
gujaf-316	90	1	sani	sani	PROPN
gujaf-316	90	2	abdullahi	abdullahi	PROPN
gujaf-316	90	3	,	,	PUNCT
gujaf-316	90	4	dr	dr	PROPN
gujaf-316	90	5	.	.	PROPN
gujaf-316	90	6	ibrahim	ibrahim	PROPN
gujaf-316	90	7	mohammed	mohammed	PROPN
gujaf-316	90	8	,	,	PUNCT
gujaf-316	90	9	prof	prof	PROPN
gujaf-316	90	10	.	.	PUNCT
gujaf-316	91	1	ahmad	ahmad	PROPN
gujaf-316	91	2	dogarawa	dogarawa	PROPN
gujaf-316	91	3	…	…	X
gujaf-316	91	4	…	…	PUNCT
gujaf-316	91	5	…	…	PUNCT
gujaf-316	91	6	…	…	PUNCT
gujaf-316	91	7	…	…	PUNCT
gujaf-316	91	8	…	…	PUNCT
gujaf-316	91	9	…	…	PUNCT
gujaf-316	91	10	…	…	PUNCT
gujaf-316	91	11	…	…	PUNCT
gujaf-316	91	12	…	…	PUNCT
gujaf-316	91	13	…	…	PUNCT
gujaf-316	91	14	…	…	PUNCT
gujaf-316	91	15	…	…	PUNCT
gujaf-316	91	16	…	…	PUNCT
gujaf-316	91	17	…	…	PUNCT
gujaf-316	91	18	…	…	PUNCT
gujaf-316	91	19	…	…	PUNCT
gujaf-316	91	20	…	…	PUNCT
gujaf-316	91	21	…	…	PUNCT
gujaf-316	91	22	…	…	PUNCT
gujaf-316	91	23	…	…	PUNCT
gujaf-316	91	24	…	…	PUNCT
gujaf-316	91	25	…	…	PUNCT
gujaf-316	91	26	…	…	PUNCT
gujaf-316	91	27	…	…	PUNCT
gujaf-316	91	28	…	…	PUNCT
gujaf-316	91	29	…	…	PUNCT
gujaf-316	91	30	…	…	PUNCT
gujaf-316	91	31	…	…	PUNCT
gujaf-316	91	32	…	…	SYM
gujaf-316	91	33	.298	.298	NUM
gujaf-316	91	34	-	-	SYM
gujaf-316	91	35	314	314	NUM
gujaf-316	91	36	effect	effect	NOUN
gujaf-316	91	37	of	of	ADP
gujaf-316	91	38	firm	firm	ADJ
gujaf-316	91	39	attributes	attribute	NOUN
gujaf-316	91	40	on	on	ADP
gujaf-316	91	41	the	the	DET
gujaf-316	91	42	growth	growth	NOUN
gujaf-316	91	43	of	of	ADP
gujaf-316	91	44	healthcare	healthcare	NOUN
gujaf-316	91	45	companies	company	NOUN
gujaf-316	91	46	listed	list	VERB
gujaf-316	91	47	on	on	ADP
gujaf-316	91	48	the	the	DET
gujaf-316	91	49	nigerian	nigerian	PROPN
gujaf-316	91	50	exchange	exchange	PROPN
gujaf-316	91	51	group	group	PROPN
gujaf-316	91	52	salisu	salisu	PROPN
gujaf-316	91	53	isyaku	isyaku	NOUN
gujaf-316	91	54	dahiru	dahiru	NOUN
gujaf-316	91	55	,	,	PUNCT
gujaf-316	91	56	adeyemi	adeyemi	ADV
gujaf-316	91	57	tesleem	tesleem	VERB
gujaf-316	91	58	,	,	PUNCT
gujaf-316	91	59	phd	phd	NOUN
gujaf-316	91	60	,	,	PUNCT
gujaf-316	91	61	suleiman	suleiman	PROPN
gujaf-316	91	62	salami	salami	PROPN
gujaf-316	91	63	,	,	PUNCT
gujaf-316	91	64	phd	phd	NOUN
gujaf-316	91	65	…	…	SYM
gujaf-316	91	66	…	…	PUNCT
gujaf-316	91	67	…	…	PUNCT
gujaf-316	91	68	…	…	PUNCT
gujaf-316	91	69	…	…	SYM
gujaf-316	91	70	....	....	PUNCT
gujaf-316	91	71	315	315	NUM
gujaf-316	91	72	-	-	SYM
gujaf-316	91	73	331	331	NUM
gujaf-316	91	74	corporate	corporate	ADJ
gujaf-316	91	75	social	social	ADJ
gujaf-316	91	76	responsibility	responsibility	NOUN
gujaf-316	91	77	and	and	CCONJ
gujaf-316	91	78	performance	performance	NOUN
gujaf-316	91	79	of	of	ADP
gujaf-316	91	80	firms	firm	NOUN
gujaf-316	91	81	in	in	ADP
gujaf-316	91	82	lagos	lagos	PROPN
gujaf-316	91	83	state	state	PROPN
gujaf-316	91	84	nigeria	nigeria	PROPN
gujaf-316	91	85	kayode	kayode	PROPN
gujaf-316	91	86	david	david	PROPN
gujaf-316	91	87	kolawole	kolawole	PROPN
gujaf-316	91	88	……	……	NOUN
gujaf-316	91	89	……	……	NOUN
gujaf-316	91	90	……	……	NOUN
gujaf-316	91	91	……	……	NOUN
gujaf-316	91	92	……	……	NOUN
gujaf-316	91	93	……	……	NOUN
gujaf-316	91	94	……	……	NOUN
gujaf-316	91	95	……	……	NOUN
gujaf-316	91	96	……	……	NOUN
gujaf-316	91	97	……	……	NOUN
gujaf-316	91	98	……	……	NOUN
gujaf-316	91	99	……	……	NOUN
gujaf-316	91	100	.	.	PUNCT
gujaf-316	92	1	...	...	PUNCT
gujaf-316	92	2	332	332	NUM
gujaf-316	92	3	-	-	SYM
gujaf-316	92	4	343	343	NUM
gujaf-316	92	5	does	do	AUX
gujaf-316	92	6	taxation	taxation	NOUN
gujaf-316	92	7	affect	affect	VERB
gujaf-316	92	8	banks	bank	NOUN
gujaf-316	92	9	’	'	PUNCT
gujaf-316	92	10	profitability	profitability	NOUN
gujaf-316	92	11	:	:	PUNCT
gujaf-316	92	12	evidence	evidence	NOUN
gujaf-316	92	13	from	from	ADP
gujaf-316	92	14	nigeria	nigeria	PROPN
gujaf-316	92	15	emmanuel	emmanuel	PROPN
gujaf-316	92	16	imuede	imuede	PROPN
gujaf-316	92	17	oyasor	oyasor	PROPN
gujaf-316	92	18	…	…	PUNCT
gujaf-316	92	19	…	…	PUNCT
gujaf-316	92	20	…	…	PUNCT
gujaf-316	92	21	…	…	PUNCT
gujaf-316	92	22	…	…	PUNCT
gujaf-316	92	23	…	…	PUNCT
gujaf-316	92	24	…	…	PUNCT
gujaf-316	92	25	…	…	PUNCT
gujaf-316	92	26	…	…	PUNCT
gujaf-316	92	27	…	…	PUNCT
gujaf-316	92	28	…	…	PUNCT
gujaf-316	92	29	…	…	PUNCT
gujaf-316	92	30	…	…	PUNCT
gujaf-316	92	31	…	…	PUNCT
gujaf-316	92	32	…	…	PUNCT
gujaf-316	92	33	…	…	PUNCT
gujaf-316	92	34	…	…	PUNCT
gujaf-316	92	35	…	…	PUNCT
gujaf-316	92	36	…	…	PUNCT
gujaf-316	92	37	…	…	PUNCT
gujaf-316	92	38	…	…	PUNCT
gujaf-316	92	39	…	…	PUNCT
gujaf-316	92	40	…	…	PUNCT
gujaf-316	92	41	..	..	PUNCT
gujaf-316	92	42	344	344	NUM
gujaf-316	92	43	-	-	SYM
gujaf-316	92	44	356	356	NUM
gujaf-316	92	45	working	work	VERB
gujaf-316	92	46	capital	capital	NOUN
gujaf-316	92	47	management	management	NOUN
gujaf-316	92	48	and	and	CCONJ
gujaf-316	92	49	manufacturing	manufacturing	NOUN
gujaf-316	92	50	performance	performance	NOUN
gujaf-316	92	51	in	in	ADP
gujaf-316	92	52	nigeria	nigeria	PROPN
gujaf-316	92	53	adedeji	adedeji	PROPN
gujaf-316	92	54	daniel	daniel	PROPN
gujaf-316	92	55	gbadebo	gbadebo	PROPN
gujaf-316	92	56	…	…	PUNCT
gujaf-316	92	57	…	…	PUNCT
gujaf-316	92	58	…	…	PUNCT
gujaf-316	92	59	…	…	PUNCT
gujaf-316	92	60	…	…	PUNCT
gujaf-316	92	61	…	…	PUNCT
gujaf-316	92	62	…	…	PUNCT
gujaf-316	92	63	…	…	PUNCT
gujaf-316	92	64	…	…	PUNCT
gujaf-316	92	65	…	…	PUNCT
gujaf-316	92	66	…	…	PUNCT
gujaf-316	92	67	…	…	PUNCT
gujaf-316	92	68	…	…	PUNCT
gujaf-316	92	69	…	…	PUNCT
gujaf-316	92	70	…	…	PUNCT
gujaf-316	92	71	…	…	PUNCT
gujaf-316	92	72	…	…	PUNCT
gujaf-316	92	73	…	…	PUNCT
gujaf-316	92	74	…	…	PUNCT
gujaf-316	92	75	…	…	PUNCT
gujaf-316	92	76	…	…	PUNCT
gujaf-316	92	77	…	…	PUNCT
gujaf-316	92	78	…	…	PUNCT
gujaf-316	92	79	…	…	PUNCT
gujaf-316	92	80	...	...	PUNCT
gujaf-316	92	81	357	357	NUM
gujaf-316	92	82	-	-	SYM
gujaf-316	92	83	368	368	NUM
gujaf-316	92	84	the	the	DET
gujaf-316	92	85	multidimensionality	multidimensionality	NOUN
gujaf-316	92	86	foreign	foreign	ADJ
gujaf-316	92	87	direct	direct	ADJ
gujaf-316	92	88	investment	investment	NOUN
gujaf-316	92	89	’s	’s	PART
gujaf-316	92	90	impact	impact	NOUN
gujaf-316	92	91	on	on	ADP
gujaf-316	92	92	the	the	DET
gujaf-316	92	93	economy	economy	NOUN
gujaf-316	92	94	emmanuel	emmanuel	PROPN
gujaf-316	92	95	imuede	imuede	PROPN
gujaf-316	92	96	oyasor	oyasor	PROPN
gujaf-316	92	97	…	…	PUNCT
gujaf-316	92	98	…	…	PUNCT
gujaf-316	92	99	…	…	PUNCT
gujaf-316	92	100	…	…	PUNCT
gujaf-316	92	101	…	…	PUNCT
gujaf-316	92	102	…	…	PUNCT
gujaf-316	92	103	…	…	PUNCT
gujaf-316	92	104	…	…	PUNCT
gujaf-316	92	105	…	…	PUNCT
gujaf-316	92	106	…	…	PUNCT
gujaf-316	92	107	…	…	PUNCT
gujaf-316	92	108	…	…	PUNCT
gujaf-316	92	109	…	…	PUNCT
gujaf-316	92	110	…	…	PUNCT
gujaf-316	92	111	…	…	PUNCT
gujaf-316	92	112	…	…	PUNCT
gujaf-316	92	113	…	…	PUNCT
gujaf-316	92	114	…	…	PUNCT
gujaf-316	92	115	…	…	PUNCT
gujaf-316	92	116	…	…	PUNCT
gujaf-316	92	117	…	…	PUNCT
gujaf-316	92	118	…	…	PUNCT
gujaf-316	92	119	…	…	PUNCT
gujaf-316	92	120	..	..	SYM
gujaf-316	92	121	369	369	NUM
gujaf-316	92	122	-	-	SYM
gujaf-316	92	123	383	383	NUM
gujaf-316	92	124	private	private	ADJ
gujaf-316	92	125	capital	capital	NOUN
gujaf-316	92	126	formation	formation	NOUN
gujaf-316	92	127	,	,	PUNCT
gujaf-316	92	128	public	public	ADJ
gujaf-316	92	129	sector	sector	NOUN
gujaf-316	92	130	capital	capital	NOUN
gujaf-316	92	131	formation	formation	NOUN
gujaf-316	92	132	and	and	CCONJ
gujaf-316	92	133	economic	economic	ADJ
gujaf-316	92	134	growth	growth	NOUN
gujaf-316	92	135	in	in	ADP
gujaf-316	92	136	south	south	PROPN
gujaf-316	92	137	africa	africa	PROPN
gujaf-316	92	138	.	.	PUNCT
gujaf-316	93	1	ahmed	ahmed	PROPN
gujaf-316	93	2	oluwatobi	oluwatobi	PROPN
gujaf-316	93	3	adekunle,	adekunle,	PROPN
gujaf-316	93	4	…	…	SYM
gujaf-316	93	5	…	…	PUNCT
gujaf-316	93	6	…	…	PUNCT
gujaf-316	93	7	…	…	PUNCT
gujaf-316	93	8	…	…	PUNCT
gujaf-316	93	9	…	…	PUNCT
gujaf-316	93	10	…	…	PUNCT
gujaf-316	93	11	…	…	PUNCT
gujaf-316	93	12	…	…	PUNCT
gujaf-316	93	13	…	…	PUNCT
gujaf-316	93	14	…	…	PUNCT
gujaf-316	93	15	…	…	PUNCT
gujaf-316	93	16	…	…	PUNCT
gujaf-316	93	17	…	…	PUNCT
gujaf-316	93	18	…	…	PUNCT
gujaf-316	93	19	…	…	PUNCT
gujaf-316	93	20	…	…	PUNCT
gujaf-316	93	21	…	…	PUNCT
gujaf-316	93	22	…	…	PUNCT
gujaf-316	93	23	384	384	NUM
gujaf-316	93	24	-	-	SYM
gujaf-316	93	25	396	396	NUM
gujaf-316	93	26	macroeconomic	macroeconomic	ADJ
gujaf-316	93	27	determinants	determinant	NOUN
gujaf-316	93	28	and	and	CCONJ
gujaf-316	93	29	stock	stock	NOUN
gujaf-316	93	30	market	market	NOUN
gujaf-316	93	31	volatility	volatility	NOUN
gujaf-316	93	32	amidst	amidst	ADP
gujaf-316	93	33	the	the	DET
gujaf-316	93	34	period	period	NOUN
gujaf-316	93	35	of	of	ADP
gujaf-316	93	36	economic	economic	ADJ
gujaf-316	93	37	recession	recession	NOUN
gujaf-316	93	38	in	in	ADP
gujaf-316	93	39	nigeria	nigeria	PROPN
gujaf-316	93	40	hauwa	hauwa	ADJ
gujaf-316	93	41	bayero	bayero	PROPN
gujaf-316	93	42	tijjani	tijjani	NOUN
gujaf-316	93	43	,	,	PUNCT
gujaf-316	93	44	prof	prof	PROPN
gujaf-316	93	45	sheikh	sheikh	PROPN
gujaf-316	93	46	ahmad	ahmad	PROPN
gujaf-316	93	47	abdullahi	abdullahi	PROPN
gujaf-316	93	48	,	,	PUNCT
gujaf-316	93	49	dr	dr	PROPN
gujaf-316	93	50	ibrahim	ibrahim	PROPN
gujaf-316	93	51	mohammed	mohammed	PROPN
gujaf-316	93	52	dr	dr	PROPN
gujaf-316	93	53	isma’il	isma’il	PROPN
gujaf-316	93	54	tijjani	tijjani	PROPN
gujaf-316	93	55	idris	idris	PROPN
gujaf-316	93	56	…	…	PUNCT
gujaf-316	93	57	……	……	NOUN
gujaf-316	93	58	……	……	NOUN
gujaf-316	93	59	……	……	NOUN
gujaf-316	93	60	……	……	NOUN
gujaf-316	93	61	……	……	NOUN
gujaf-316	93	62	……	……	NOUN
gujaf-316	93	63	……	……	NOUN
gujaf-316	93	64	……	……	NOUN
gujaf-316	93	65	……	……	NOUN
gujaf-316	93	66	……	……	NOUN
gujaf-316	93	67	……	……	NOUN
gujaf-316	93	68	……	……	NOUN
gujaf-316	93	69	……	……	NOUN
gujaf-316	93	70	……	……	NOUN
gujaf-316	93	71	.	.	PUNCT
gujaf-316	93	72	397	397	NUM
gujaf-316	93	73	-	-	SYM
gujaf-316	93	74	413	413	NUM
gujaf-316	93	75	gusau	gusau	ADJ
gujaf-316	93	76	journal	journal	NOUN
gujaf-316	93	77	of	of	ADP
gujaf-316	93	78	accounting	accounting	NOUN
gujaf-316	93	79	and	and	CCONJ
gujaf-316	93	80	finance	finance	NOUN
gujaf-316	93	81	,	,	PUNCT
gujaf-316	93	82	vol	vol	NOUN
gujaf-316	93	83	.	.	PROPN
gujaf-316	93	84	5	5	NUM
gujaf-316	93	85	,	,	PUNCT
gujaf-316	93	86	issue	issue	NOUN
gujaf-316	93	87	2	2	NUM
gujaf-316	93	88	,	,	PUNCT
gujaf-316	93	89	october	october	PROPN
gujaf-316	93	90	,	,	PUNCT
gujaf-316	93	91	2024	2024	NUM
gujaf-316	93	92	109	109	NUM
gujaf-316	93	93	the	the	DET
gujaf-316	93	94	impact	impact	NOUN
gujaf-316	93	95	of	of	ADP
gujaf-316	93	96	corporate	corporate	ADJ
gujaf-316	93	97	social	social	ADJ
gujaf-316	93	98	responsibility	responsibility	NOUN
gujaf-316	93	99	on	on	ADP
gujaf-316	93	100	bank	bank	NOUN
gujaf-316	93	101	performance	performance	NOUN
gujaf-316	93	102	in	in	ADP
gujaf-316	93	103	nigeria	nigeria	PROPN
gujaf-316	93	104	ibrahim	ibrahim	PROPN
gujaf-316	93	105	yinka	yinka	PROPN
gujaf-316	93	106	agbeyinka	agbeyinka	PROPN
gujaf-316	93	107	department	department	PROPN
gujaf-316	93	108	of	of	ADP
gujaf-316	93	109	accounting	accounting	NOUN
gujaf-316	93	110	science	science	NOUN
gujaf-316	93	111	,	,	PUNCT
gujaf-316	93	112	walter	walter	PROPN
gujaf-316	93	113	sisulu	sisulu	PROPN
gujaf-316	93	114	university	university	PROPN
gujaf-316	93	115	,	,	PUNCT
gujaf-316	93	116	mthatha	mthatha	PROPN
gujaf-316	93	117	,	,	PUNCT
gujaf-316	94	1	south	south	PROPN
gujaf-316	94	2	africa	africa	PROPN
gujaf-316	94	3	ibrahim.yadeyinka@gmail.com	ibrahim.yadeyinka@gmail.com	PROPN
gujaf-316	94	4	doi	doi	PROPN
gujaf-316	94	5	:	:	PUNCT
gujaf-316	94	6	https://doi.org/10.57233/gujaf.v5i2.07	https://doi.org/10.57233/gujaf.v5i2.07	PROPN
gujaf-316	94	7	abstract	abstract	ADJ
gujaf-316	94	8	the	the	DET
gujaf-316	94	9	objective	objective	NOUN
gujaf-316	94	10	of	of	ADP
gujaf-316	94	11	the	the	DET
gujaf-316	94	12	study	study	NOUN
gujaf-316	94	13	was	be	AUX
gujaf-316	94	14	to	to	PART
gujaf-316	94	15	investigate	investigate	VERB
gujaf-316	94	16	the	the	DET
gujaf-316	94	17	impact	impact	NOUN
gujaf-316	94	18	of	of	ADP
gujaf-316	94	19	corporate	corporate	ADJ
gujaf-316	94	20	social	social	ADJ
gujaf-316	94	21	responsibility	responsibility	NOUN
gujaf-316	94	22	on	on	ADP
gujaf-316	94	23	bank	bank	NOUN
gujaf-316	94	24	’s	’s	PART
gujaf-316	94	25	performance	performance	NOUN
gujaf-316	94	26	in	in	ADP
gujaf-316	94	27	nigeria	nigeria	PROPN
gujaf-316	94	28	.	.	PUNCT
gujaf-316	95	1	the	the	DET
gujaf-316	95	2	ex	ex	NOUN
gujaf-316	95	3	-	-	ADJ
gujaf-316	95	4	post	post	ADJ
gujaf-316	95	5	-	-	ADJ
gujaf-316	95	6	facto	facto	ADJ
gujaf-316	95	7	research	research	NOUN
gujaf-316	95	8	design	design	NOUN
gujaf-316	95	9	was	be	AUX
gujaf-316	95	10	adopted	adopt	VERB
gujaf-316	95	11	,	,	PUNCT
gujaf-316	95	12	and	and	CCONJ
gujaf-316	95	13	the	the	DET
gujaf-316	95	14	study	study	NOUN
gujaf-316	95	15	focused	focus	VERB
gujaf-316	95	16	on	on	ADP
gujaf-316	95	17	selected	select	VERB
gujaf-316	95	18	banks	bank	NOUN
gujaf-316	95	19	.	.	PUNCT
gujaf-316	96	1	a	a	DET
gujaf-316	96	2	yearly	yearly	ADJ
gujaf-316	96	3	panel	panel	NOUN
gujaf-316	96	4	series	series	NOUN
gujaf-316	96	5	data	datum	NOUN
gujaf-316	96	6	from	from	ADP
gujaf-316	96	7	2007	2007	NUM
gujaf-316	96	8	-	-	SYM
gujaf-316	96	9	2016	2016	NUM
gujaf-316	96	10	were	be	AUX
gujaf-316	96	11	sourced	source	VERB
gujaf-316	96	12	from	from	ADP
gujaf-316	96	13	the	the	DET
gujaf-316	96	14	banks	bank	NOUN
gujaf-316	96	15	’	’	PART
gujaf-316	96	16	annual	annual	ADJ
gujaf-316	96	17	reports	report	NOUN
gujaf-316	96	18	and	and	CCONJ
gujaf-316	96	19	nigerian	nigerian	ADJ
gujaf-316	96	20	exchange	exchange	NOUN
gujaf-316	96	21	group	group	NOUN
gujaf-316	96	22	.	.	PUNCT
gujaf-316	97	1	the	the	DET
gujaf-316	97	2	data	datum	NOUN
gujaf-316	97	3	was	be	AUX
gujaf-316	97	4	subjected	subject	VERB
gujaf-316	97	5	to	to	ADP
gujaf-316	97	6	panel	panel	NOUN
gujaf-316	97	7	regression	regression	NOUN
gujaf-316	97	8	analysis	analysis	NOUN
gujaf-316	97	9	to	to	PART
gujaf-316	97	10	estimate	estimate	VERB
gujaf-316	97	11	the	the	DET
gujaf-316	97	12	parameters	parameter	NOUN
gujaf-316	97	13	of	of	ADP
gujaf-316	97	14	the	the	DET
gujaf-316	97	15	model	model	NOUN
gujaf-316	97	16	.	.	PUNCT
gujaf-316	98	1	the	the	DET
gujaf-316	98	2	findings	finding	NOUN
gujaf-316	98	3	revealed	reveal	VERB
gujaf-316	98	4	that	that	SCONJ
gujaf-316	98	5	csr	csr	NOUN
gujaf-316	98	6	have	have	VERB
gujaf-316	98	7	a	a	DET
gujaf-316	98	8	significant	significant	ADJ
gujaf-316	98	9	and	and	CCONJ
gujaf-316	98	10	positive	positive	ADJ
gujaf-316	98	11	impact	impact	NOUN
gujaf-316	98	12	on	on	ADP
gujaf-316	98	13	net	net	ADJ
gujaf-316	98	14	profit	profit	NOUN
gujaf-316	98	15	margin	margin	NOUN
gujaf-316	98	16	,	,	PUNCT
gujaf-316	98	17	suggesting	suggest	VERB
gujaf-316	98	18	that	that	SCONJ
gujaf-316	98	19	firms	firm	NOUN
gujaf-316	98	20	actively	actively	ADV
gujaf-316	98	21	engaged	engage	VERB
gujaf-316	98	22	in	in	ADP
gujaf-316	98	23	corporate	corporate	ADJ
gujaf-316	98	24	social	social	ADJ
gujaf-316	98	25	responsibility	responsibility	NOUN
gujaf-316	98	26	initiatives	initiative	NOUN
gujaf-316	98	27	tend	tend	VERB
gujaf-316	98	28	to	to	PART
gujaf-316	98	29	experience	experience	VERB
gujaf-316	98	30	better	well	ADJ
gujaf-316	98	31	profitability	profitability	NOUN
gujaf-316	98	32	.	.	PUNCT
gujaf-316	99	1	the	the	DET
gujaf-316	99	2	analysis	analysis	NOUN
gujaf-316	99	3	also	also	ADV
gujaf-316	99	4	shows	show	VERB
gujaf-316	99	5	a	a	DET
gujaf-316	99	6	negative	negative	ADJ
gujaf-316	99	7	relationship	relationship	NOUN
gujaf-316	99	8	between	between	ADP
gujaf-316	99	9	corporate	corporate	ADJ
gujaf-316	99	10	social	social	ADJ
gujaf-316	99	11	responsibility	responsibility	NOUN
gujaf-316	99	12	and	and	CCONJ
gujaf-316	99	13	earnings	earning	NOUN
gujaf-316	99	14	per	per	ADP
gujaf-316	99	15	share	share	NOUN
gujaf-316	99	16	,	,	PUNCT
gujaf-316	99	17	indicating	indicate	VERB
gujaf-316	99	18	that	that	SCONJ
gujaf-316	99	19	corporate	corporate	ADJ
gujaf-316	99	20	social	social	ADJ
gujaf-316	99	21	responsibility	responsibility	NOUN
gujaf-316	99	22	may	may	AUX
gujaf-316	99	23	contribute	contribute	VERB
gujaf-316	99	24	to	to	ADP
gujaf-316	99	25	long	long	ADJ
gujaf-316	99	26	-	-	PUNCT
gujaf-316	99	27	term	term	NOUN
gujaf-316	99	28	value	value	NOUN
gujaf-316	99	29	creation	creation	NOUN
gujaf-316	99	30	.	.	PUNCT
gujaf-316	100	1	firm	firm	ADJ
gujaf-316	100	2	size	size	NOUN
gujaf-316	100	3	emerges	emerge	VERB
gujaf-316	100	4	as	as	ADP
gujaf-316	100	5	a	a	DET
gujaf-316	100	6	crucial	crucial	ADJ
gujaf-316	100	7	factor	factor	NOUN
gujaf-316	100	8	in	in	ADP
gujaf-316	100	9	determining	determine	VERB
gujaf-316	100	10	financial	financial	ADJ
gujaf-316	100	11	performance	performance	NOUN
gujaf-316	100	12	.	.	PUNCT
gujaf-316	101	1	larger	large	ADJ
gujaf-316	101	2	firms	firm	NOUN
gujaf-316	101	3	generally	generally	ADV
gujaf-316	101	4	enjoy	enjoy	VERB
gujaf-316	101	5	higher	high	ADJ
gujaf-316	101	6	returns	return	NOUN
gujaf-316	101	7	on	on	ADP
gujaf-316	101	8	equity	equity	NOUN
gujaf-316	101	9	and	and	CCONJ
gujaf-316	101	10	are	be	AUX
gujaf-316	101	11	more	more	ADV
gujaf-316	101	12	efficient	efficient	ADJ
gujaf-316	101	13	in	in	ADP
gujaf-316	101	14	utilizing	utilize	VERB
gujaf-316	101	15	their	their	PRON
gujaf-316	101	16	assets	asset	NOUN
gujaf-316	101	17	to	to	PART
gujaf-316	101	18	generate	generate	VERB
gujaf-316	101	19	returns	return	NOUN
gujaf-316	101	20	.	.	PUNCT
gujaf-316	102	1	the	the	DET
gujaf-316	102	2	study	study	NOUN
gujaf-316	102	3	concluded	conclude	VERB
gujaf-316	102	4	that	that	SCONJ
gujaf-316	102	5	the	the	DET
gujaf-316	102	6	dual	dual	ADV
gujaf-316	102	7	-	-	PUNCT
gujaf-316	102	8	edged	edge	VERB
gujaf-316	102	9	nature	nature	NOUN
gujaf-316	102	10	of	of	ADP
gujaf-316	102	11	corporate	corporate	ADJ
gujaf-316	102	12	social	social	ADJ
gujaf-316	102	13	responsibility	responsibility	NOUN
gujaf-316	102	14	engagement	engagement	NOUN
gujaf-316	102	15	,	,	PUNCT
gujaf-316	102	16	where	where	SCONJ
gujaf-316	102	17	the	the	DET
gujaf-316	102	18	benefits	benefit	NOUN
gujaf-316	102	19	to	to	ADP
gujaf-316	102	20	profitability	profitability	NOUN
gujaf-316	102	21	and	and	CCONJ
gujaf-316	102	22	long	long	ADJ
gujaf-316	102	23	-	-	PUNCT
gujaf-316	102	24	term	term	NOUN
gujaf-316	102	25	value	value	NOUN
gujaf-316	102	26	must	must	AUX
gujaf-316	102	27	be	be	AUX
gujaf-316	102	28	balanced	balance	VERB
gujaf-316	102	29	against	against	ADP
gujaf-316	102	30	the	the	DET
gujaf-316	102	31	potential	potential	ADJ
gujaf-316	102	32	short	short	ADJ
gujaf-316	102	33	-	-	PUNCT
gujaf-316	102	34	term	term	NOUN
gujaf-316	102	35	financial	financial	ADJ
gujaf-316	102	36	drawbacks	drawback	NOUN
gujaf-316	102	37	.	.	PUNCT
gujaf-316	103	1	the	the	DET
gujaf-316	103	2	study	study	NOUN
gujaf-316	103	3	therefore	therefore	ADV
gujaf-316	103	4	recommended	recommend	VERB
gujaf-316	103	5	that	that	SCONJ
gujaf-316	103	6	firms	firm	NOUN
gujaf-316	103	7	should	should	AUX
gujaf-316	103	8	strategically	strategically	ADV
gujaf-316	103	9	integrate	integrate	VERB
gujaf-316	103	10	corporate	corporate	ADJ
gujaf-316	103	11	social	social	ADJ
gujaf-316	103	12	responsibility	responsibility	NOUN
gujaf-316	103	13	initiatives	initiative	NOUN
gujaf-316	103	14	with	with	ADP
gujaf-316	103	15	their	their	PRON
gujaf-316	103	16	core	core	NOUN
gujaf-316	103	17	business	business	NOUN
gujaf-316	103	18	objectives	objective	NOUN
gujaf-316	103	19	to	to	PART
gujaf-316	103	20	maximize	maximize	VERB
gujaf-316	103	21	the	the	DET
gujaf-316	103	22	positive	positive	ADJ
gujaf-316	103	23	impact	impact	NOUN
gujaf-316	103	24	on	on	ADP
gujaf-316	103	25	profitability	profitability	NOUN
gujaf-316	103	26	.	.	PUNCT
gujaf-316	104	1	firms	firm	NOUN
gujaf-316	104	2	should	should	AUX
gujaf-316	104	3	carefully	carefully	ADV
gujaf-316	104	4	evaluate	evaluate	VERB
gujaf-316	104	5	the	the	DET
gujaf-316	104	6	timing	timing	NOUN
gujaf-316	104	7	and	and	CCONJ
gujaf-316	104	8	scale	scale	NOUN
gujaf-316	104	9	of	of	ADP
gujaf-316	104	10	their	their	PRON
gujaf-316	104	11	corporate	corporate	ADJ
gujaf-316	104	12	social	social	ADJ
gujaf-316	104	13	responsibility	responsibility	NOUN
gujaf-316	104	14	investments	investment	NOUN
gujaf-316	104	15	.	.	PUNCT
gujaf-316	105	1	firms	firm	NOUN
gujaf-316	105	2	should	should	AUX
gujaf-316	105	3	focus	focus	VERB
gujaf-316	105	4	on	on	ADP
gujaf-316	105	5	streamlining	streamline	VERB
gujaf-316	105	6	operations	operation	NOUN
gujaf-316	105	7	to	to	PART
gujaf-316	105	8	prevent	prevent	VERB
gujaf-316	105	9	the	the	DET
gujaf-316	105	10	erosion	erosion	NOUN
gujaf-316	105	11	of	of	ADP
gujaf-316	105	12	net	net	ADJ
gujaf-316	105	13	profit	profit	NOUN
gujaf-316	105	14	margins	margin	NOUN
gujaf-316	105	15	.	.	PUNCT
gujaf-316	106	1	this	this	PRON
gujaf-316	106	2	can	can	AUX
gujaf-316	106	3	be	be	AUX
gujaf-316	106	4	achieved	achieve	VERB
gujaf-316	106	5	by	by	ADP
gujaf-316	106	6	adopting	adopt	VERB
gujaf-316	106	7	advanced	advanced	ADJ
gujaf-316	106	8	technologies	technology	NOUN
gujaf-316	106	9	,	,	PUNCT
gujaf-316	106	10	optimizing	optimize	VERB
gujaf-316	106	11	supply	supply	NOUN
gujaf-316	106	12	chains	chain	NOUN
gujaf-316	106	13	,	,	PUNCT
gujaf-316	106	14	and	and	CCONJ
gujaf-316	106	15	reducing	reduce	VERB
gujaf-316	106	16	unnecessary	unnecessary	ADJ
gujaf-316	106	17	overhead	overhead	ADJ
gujaf-316	106	18	costs	cost	NOUN
gujaf-316	106	19	.	.	PUNCT
gujaf-316	107	1	banks	bank	NOUN
gujaf-316	107	2	should	should	AUX
gujaf-316	107	3	establish	establish	VERB
gujaf-316	107	4	clear	clear	ADJ
gujaf-316	107	5	metrics	metric	NOUN
gujaf-316	107	6	for	for	ADP
gujaf-316	107	7	evaluating	evaluate	VERB
gujaf-316	107	8	the	the	DET
gujaf-316	107	9	success	success	NOUN
gujaf-316	107	10	of	of	ADP
gujaf-316	107	11	their	their	PRON
gujaf-316	107	12	corporate	corporate	ADJ
gujaf-316	107	13	social	social	ADJ
gujaf-316	107	14	responsibility	responsibility	NOUN
gujaf-316	107	15	programs	program	NOUN
gujaf-316	107	16	,	,	PUNCT
gujaf-316	107	17	regularly	regularly	ADV
gujaf-316	107	18	review	review	VERB
gujaf-316	107	19	their	their	PRON
gujaf-316	107	20	impact	impact	NOUN
gujaf-316	107	21	on	on	ADP
gujaf-316	107	22	financial	financial	ADJ
gujaf-316	107	23	performance	performance	NOUN
gujaf-316	107	24	,	,	PUNCT
gujaf-316	107	25	and	and	CCONJ
gujaf-316	107	26	adjust	adjust	VERB
gujaf-316	107	27	as	as	SCONJ
gujaf-316	107	28	needed	need	VERB
gujaf-316	107	29	to	to	PART
gujaf-316	107	30	maintain	maintain	VERB
gujaf-316	107	31	a	a	DET
gujaf-316	107	32	balance	balance	NOUN
gujaf-316	107	33	between	between	ADP
gujaf-316	107	34	social	social	ADJ
gujaf-316	107	35	responsibility	responsibility	NOUN
gujaf-316	107	36	and	and	CCONJ
gujaf-316	107	37	profitability	profitability	NOUN
gujaf-316	107	38	.	.	PUNCT
gujaf-316	108	1	keywords	keyword	NOUN
gujaf-316	108	2	:	:	PUNCT
gujaf-316	108	3	bank	bank	NOUN
gujaf-316	108	4	performance	performance	NOUN
gujaf-316	108	5	,	,	PUNCT
gujaf-316	108	6	corporate	corporate	ADJ
gujaf-316	108	7	social	social	ADJ
gujaf-316	108	8	responsibility	responsibility	NOUN
gujaf-316	108	9	1.0	1.0	NUM
gujaf-316	108	10	introduction	introduction	NOUN
gujaf-316	108	11	even	even	ADV
gujaf-316	108	12	while	while	SCONJ
gujaf-316	108	13	the	the	DET
gujaf-316	108	14	concept	concept	NOUN
gujaf-316	108	15	of	of	ADP
gujaf-316	108	16	corporate	corporate	ADJ
gujaf-316	108	17	social	social	ADJ
gujaf-316	108	18	responsibility	responsibility	NOUN
gujaf-316	108	19	(	(	PUNCT
gujaf-316	108	20	csr	csr	NOUN
gujaf-316	108	21	)	)	PUNCT
gujaf-316	108	22	is	be	AUX
gujaf-316	108	23	not	not	PART
gujaf-316	108	24	new	new	ADJ
gujaf-316	108	25	to	to	ADP
gujaf-316	108	26	the	the	DET
gujaf-316	108	27	banking	banking	NOUN
gujaf-316	108	28	industry	industry	NOUN
gujaf-316	108	29	,	,	PUNCT
gujaf-316	108	30	given	give	VERB
gujaf-316	108	31	the	the	DET
gujaf-316	108	32	status	status	NOUN
gujaf-316	108	33	of	of	ADP
gujaf-316	108	34	the	the	DET
gujaf-316	108	35	economy	economy	NOUN
gujaf-316	108	36	today	today	NOUN
gujaf-316	108	37	,	,	PUNCT
gujaf-316	108	38	especially	especially	ADV
gujaf-316	108	39	in	in	ADP
gujaf-316	108	40	developing	develop	VERB
gujaf-316	108	41	countries	country	NOUN
gujaf-316	108	42	like	like	ADP
gujaf-316	108	43	nigeria	nigeria	PROPN
gujaf-316	108	44	,	,	PUNCT
gujaf-316	108	45	it	it	PRON
gujaf-316	108	46	has	have	AUX
gujaf-316	108	47	become	become	VERB
gujaf-316	108	48	the	the	DET
gujaf-316	108	49	most	most	ADV
gujaf-316	108	50	successful	successful	ADJ
gujaf-316	108	51	means	mean	NOUN
gujaf-316	108	52	of	of	ADP
gujaf-316	108	53	integrating	integrate	VERB
gujaf-316	108	54	moral	moral	ADJ
gujaf-316	108	55	principles	principle	NOUN
gujaf-316	108	56	into	into	ADP
gujaf-316	108	57	financial	financial	ADJ
gujaf-316	108	58	sectors	sector	NOUN
gujaf-316	108	59	.	.	PUNCT
gujaf-316	109	1	businesses	business	NOUN
gujaf-316	109	2	participate	participate	VERB
gujaf-316	109	3	in	in	ADP
gujaf-316	109	4	csr	csr	NOUN
gujaf-316	109	5	after	after	ADP
gujaf-316	109	6	establishing	establish	VERB
gujaf-316	109	7	a	a	DET
gujaf-316	109	8	highly	highly	ADV
gujaf-316	109	9	successful	successful	ADJ
gujaf-316	109	10	operation	operation	NOUN
gujaf-316	109	11	that	that	PRON
gujaf-316	109	12	greatly	greatly	ADV
gujaf-316	109	13	enhances	enhance	VERB
gujaf-316	109	14	the	the	DET
gujaf-316	109	15	business	business	NOUN
gujaf-316	109	16	's	's	PART
gujaf-316	109	17	profitability	profitability	NOUN
gujaf-316	109	18	,	,	PUNCT
gujaf-316	109	19	growth	growth	NOUN
gujaf-316	109	20	,	,	PUNCT
gujaf-316	109	21	and	and	CCONJ
gujaf-316	109	22	market	market	NOUN
gujaf-316	109	23	position	position	NOUN
gujaf-316	109	24	.	.	PUNCT
gujaf-316	110	1	businesses	business	NOUN
gujaf-316	110	2	are	be	AUX
gujaf-316	110	3	becoming	become	VERB
gujaf-316	110	4	more	more	ADV
gujaf-316	110	5	interested	interested	ADJ
gujaf-316	110	6	in	in	ADP
gujaf-316	110	7	crs	crs	PROPN
gujaf-316	110	8	as	as	SCONJ
gujaf-316	110	9	they	they	PRON
gujaf-316	110	10	grow	grow	VERB
gujaf-316	110	11	,	,	PUNCT
gujaf-316	110	12	revenue	revenue	NOUN
gujaf-316	110	13	,	,	PUNCT
gujaf-316	110	14	and	and	CCONJ
gujaf-316	110	15	recognition	recognition	NOUN
gujaf-316	110	16	within	within	ADP
gujaf-316	110	17	their	their	PRON
gujaf-316	110	18	industry	industry	NOUN
gujaf-316	110	19	.	.	PUNCT
gujaf-316	111	1	csr	csr	PROPN
gujaf-316	111	2	focuses	focus	VERB
gujaf-316	111	3	on	on	ADP
gujaf-316	111	4	businesses	business	NOUN
gujaf-316	111	5	'	'	PART
gujaf-316	111	6	dedication	dedication	NOUN
gujaf-316	111	7	to	to	ADP
gujaf-316	111	8	improving	improve	VERB
gujaf-316	111	9	social	social	ADJ
gujaf-316	111	10	circumstances	circumstance	NOUN
gujaf-316	111	11	,	,	PUNCT
gujaf-316	111	12	stakeholder	stakeholder	NOUN
gujaf-316	111	13	interests	interest	NOUN
gujaf-316	111	14	,	,	PUNCT
gujaf-316	111	15	and	and	CCONJ
gujaf-316	111	16	sustainable	sustainable	ADJ
gujaf-316	111	17	development	development	NOUN
gujaf-316	111	18	.	.	PUNCT
gujaf-316	112	1	csr	csr	PROPN
gujaf-316	112	2	can	can	AUX
gujaf-316	112	3	also	also	ADV
gujaf-316	112	4	be	be	AUX
gujaf-316	112	5	categorized	categorize	VERB
gujaf-316	112	6	as	as	ADP
gujaf-316	112	7	a	a	DET
gujaf-316	112	8	marketing	marketing	NOUN
gujaf-316	112	9	or	or	CCONJ
gujaf-316	112	10	commercial	commercial	ADJ
gujaf-316	112	11	strategy	strategy	NOUN
gujaf-316	112	12	.	.	PUNCT
gujaf-316	113	1	a	a	DET
gujaf-316	113	2	business	business	NOUN
gujaf-316	113	3	plan	plan	NOUN
gujaf-316	113	4	that	that	PRON
gujaf-316	113	5	affects	affect	VERB
gujaf-316	113	6	the	the	DET
gujaf-316	113	7	banking	banking	NOUN
gujaf-316	113	8	industry	industry	NOUN
gujaf-316	113	9	's	's	PART
gujaf-316	113	10	efficacy	efficacy	NOUN
gujaf-316	113	11	and	and	CCONJ
gujaf-316	113	12	efficiency	efficiency	NOUN
gujaf-316	113	13	and	and	CCONJ
gujaf-316	113	14	is	be	AUX
gujaf-316	113	15	seen	see	VERB
gujaf-316	113	16	as	as	ADP
gujaf-316	113	17	a	a	DET
gujaf-316	113	18	means	means	NOUN
gujaf-316	113	19	of	of	ADP
gujaf-316	113	20	enhancing	enhance	VERB
gujaf-316	113	21	its	its	PRON
gujaf-316	113	22	reputation	reputation	NOUN
gujaf-316	113	23	and	and	CCONJ
gujaf-316	113	24	drawing	draw	VERB
gujaf-316	113	25	in	in	ADP
gujaf-316	113	26	new	new	ADJ
gujaf-316	113	27	clients	client	NOUN
gujaf-316	113	28	.	.	PUNCT
gujaf-316	114	1	csr	csr	NOUN
gujaf-316	114	2	is	be	AUX
gujaf-316	114	3	more	more	ADJ
gujaf-316	114	4	than	than	ADP
gujaf-316	114	5	just	just	ADV
gujaf-316	114	6	a	a	DET
gujaf-316	114	7	legal	legal	ADJ
gujaf-316	114	8	obligation	obligation	NOUN
gujaf-316	114	9	to	to	PART
gujaf-316	114	10	follow	follow	VERB
gujaf-316	114	11	the	the	DET
gujaf-316	114	12	law	law	NOUN
gujaf-316	114	13	;	;	PUNCT
gujaf-316	114	14	it	it	PRON
gujaf-316	114	15	is	be	AUX
gujaf-316	114	16	a	a	DET
gujaf-316	114	17	mandate	mandate	NOUN
gujaf-316	114	18	that	that	PRON
gujaf-316	114	19	forces	force	VERB
gujaf-316	114	20	businesses	business	NOUN
gujaf-316	114	21	to	to	PART
gujaf-316	114	22	voluntarily	voluntarily	ADV
gujaf-316	114	23	go	go	VERB
gujaf-316	114	24	above	above	ADV
gujaf-316	114	25	and	and	CCONJ
gujaf-316	114	26	beyond	beyond	ADP
gujaf-316	114	27	in	in	ADP
gujaf-316	114	28	improving	improve	VERB
gujaf-316	114	29	the	the	DET
gujaf-316	114	30	lives	life	NOUN
gujaf-316	114	31	of	of	ADP
gujaf-316	114	32	their	their	PRON
gujaf-316	114	33	workers	worker	NOUN
gujaf-316	114	34	and	and	CCONJ
gujaf-316	114	35	their	their	PRON
gujaf-316	114	36	dependents	dependent	NOUN
gujaf-316	114	37	,	,	PUNCT
gujaf-316	114	38	the	the	DET
gujaf-316	114	39	elderly	elderly	ADJ
gujaf-316	114	40	,	,	PUNCT
gujaf-316	114	41	and	and	CCONJ
gujaf-316	114	42	society	society	NOUN
gujaf-316	114	43	.	.	PUNCT
gujaf-316	115	1	these	these	PRON
gujaf-316	115	2	can	can	AUX
gujaf-316	115	3	be	be	AUX
gujaf-316	115	4	attained	attain	VERB
gujaf-316	115	5	through	through	ADP
gujaf-316	115	6	the	the	DET
gujaf-316	115	7	provision	provision	NOUN
gujaf-316	115	8	of	of	ADP
gujaf-316	115	9	basic	basic	ADJ
gujaf-316	115	10	infrastructure	infrastructure	NOUN
gujaf-316	115	11	,	,	PUNCT
gujaf-316	115	12	health	health	NOUN
gujaf-316	115	13	care	care	NOUN
gujaf-316	115	14	services	service	NOUN
gujaf-316	115	15	,	,	PUNCT
gujaf-316	115	16	educational	educational	ADJ
gujaf-316	115	17	training	training	NOUN
gujaf-316	115	18	,	,	PUNCT
gujaf-316	115	19	skill	skill	NOUN
gujaf-316	115	20	development	development	NOUN
gujaf-316	115	21	mailto:ibrahim.yadeyinka@gmail.com	mailto:ibrahim.yadeyinka@gmail.com	PROPN
gujaf-316	116	1	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	ADP
gujaf-316	116	2	gusau	gusau	PROPN
gujaf-316	116	3	journal	journal	PROPN
gujaf-316	116	4	of	of	ADP
gujaf-316	116	5	accounting	accounting	NOUN
gujaf-316	116	6	and	and	CCONJ
gujaf-316	116	7	finance	finance	NOUN
gujaf-316	116	8	,	,	PUNCT
gujaf-316	116	9	vol	vol	NOUN
gujaf-316	116	10	.	.	PROPN
gujaf-316	116	11	5	5	NUM
gujaf-316	116	12	,	,	PUNCT
gujaf-316	116	13	issue	issue	NOUN
gujaf-316	116	14	2	2	NUM
gujaf-316	116	15	,	,	PUNCT
gujaf-316	116	16	october	october	PROPN
gujaf-316	116	17	,	,	PUNCT
gujaf-316	116	18	2024	2024	NUM
gujaf-316	116	19	110	110	NUM
gujaf-316	116	20	initiatives	initiative	NOUN
gujaf-316	116	21	and	and	CCONJ
gujaf-316	116	22	others	other	NOUN
gujaf-316	116	23	.	.	PUNCT
gujaf-316	117	1	the	the	DET
gujaf-316	117	2	interaction	interaction	NOUN
gujaf-316	117	3	between	between	ADP
gujaf-316	117	4	(	(	PUNCT
gujaf-316	117	5	commercial	commercial	ADJ
gujaf-316	117	6	)	)	PUNCT
gujaf-316	117	7	enterprises	enterprise	NOUN
gujaf-316	117	8	and	and	CCONJ
gujaf-316	117	9	society	society	NOUN
gujaf-316	117	10	is	be	AUX
gujaf-316	117	11	a	a	DET
gujaf-316	117	12	fundamental	fundamental	ADJ
gujaf-316	117	13	or	or	CCONJ
gujaf-316	117	14	shared	share	VERB
gujaf-316	117	15	characteristic	characteristic	NOUN
gujaf-316	117	16	of	of	ADP
gujaf-316	117	17	csr	csr	NOUN
gujaf-316	117	18	concerns	concern	NOUN
gujaf-316	117	19	(	(	PUNCT
gujaf-316	117	20	ibrahim	ibrahim	PROPN
gujaf-316	117	21	&	&	CCONJ
gujaf-316	117	22	hamid	hamid	PROPN
gujaf-316	117	23	,	,	PUNCT
gujaf-316	117	24	2020	2020	NUM
gujaf-316	117	25	)	)	PUNCT
gujaf-316	117	26	.	.	PUNCT
gujaf-316	118	1	a	a	DET
gujaf-316	118	2	fundamental	fundamental	ADJ
gujaf-316	118	3	tenet	tenet	NOUN
gujaf-316	118	4	of	of	ADP
gujaf-316	118	5	finance	finance	NOUN
gujaf-316	118	6	theory	theory	NOUN
gujaf-316	118	7	is	be	AUX
gujaf-316	118	8	that	that	SCONJ
gujaf-316	118	9	the	the	DET
gujaf-316	118	10	financial	financial	ADJ
gujaf-316	118	11	manager	manager	NOUN
gujaf-316	118	12	's	's	PART
gujaf-316	118	13	main	main	ADJ
gujaf-316	118	14	goal	goal	NOUN
gujaf-316	118	15	is	be	AUX
gujaf-316	118	16	to	to	PART
gujaf-316	118	17	maximize	maximize	VERB
gujaf-316	118	18	shareholder	shareholder	NOUN
gujaf-316	118	19	wealth	wealth	NOUN
gujaf-316	118	20	and	and	CCONJ
gujaf-316	118	21	share	share	NOUN
gujaf-316	118	22	price	price	NOUN
gujaf-316	118	23	to	to	PART
gujaf-316	118	24	improve	improve	VERB
gujaf-316	118	25	the	the	DET
gujaf-316	118	26	company	company	NOUN
gujaf-316	118	27	's	's	PART
gujaf-316	118	28	performance	performance	NOUN
gujaf-316	118	29	(	(	PUNCT
gujaf-316	118	30	bushra	bushra	PROPN
gujaf-316	118	31	,	,	PUNCT
gujaf-316	118	32	2017	2017	NUM
gujaf-316	118	33	)	)	PUNCT
gujaf-316	118	34	.	.	PUNCT
gujaf-316	119	1	csr	csr	PROPN
gujaf-316	119	2	is	be	AUX
gujaf-316	119	3	a	a	DET
gujaf-316	119	4	phenomenon	phenomenon	NOUN
gujaf-316	119	5	that	that	PRON
gujaf-316	119	6	encompasses	encompass	VERB
gujaf-316	119	7	the	the	DET
gujaf-316	119	8	social	social	ADJ
gujaf-316	119	9	,	,	PUNCT
gujaf-316	119	10	ethical	ethical	ADJ
gujaf-316	119	11	,	,	PUNCT
gujaf-316	119	12	and	and	CCONJ
gujaf-316	119	13	environmental	environmental	ADJ
gujaf-316	119	14	responsibilities	responsibility	NOUN
gujaf-316	119	15	of	of	ADP
gujaf-316	119	16	businesses	business	NOUN
gujaf-316	119	17	.	.	PUNCT
gujaf-316	120	1	although	although	SCONJ
gujaf-316	120	2	the	the	DET
gujaf-316	120	3	idea	idea	NOUN
gujaf-316	120	4	of	of	ADP
gujaf-316	120	5	csr	csr	NOUN
gujaf-316	120	6	is	be	AUX
gujaf-316	120	7	not	not	PART
gujaf-316	120	8	new	new	ADJ
gujaf-316	120	9	to	to	ADP
gujaf-316	120	10	the	the	DET
gujaf-316	120	11	banking	banking	NOUN
gujaf-316	120	12	sector	sector	NOUN
gujaf-316	120	13	,	,	PUNCT
gujaf-316	120	14	it	it	PRON
gujaf-316	120	15	has	have	AUX
gujaf-316	120	16	emerged	emerge	VERB
gujaf-316	120	17	as	as	ADP
gujaf-316	120	18	the	the	DET
gujaf-316	120	19	most	most	ADV
gujaf-316	120	20	effective	effective	ADJ
gujaf-316	120	21	way	way	NOUN
gujaf-316	120	22	to	to	PART
gujaf-316	120	23	incorporate	incorporate	VERB
gujaf-316	120	24	moral	moral	ADJ
gujaf-316	120	25	values	value	NOUN
gujaf-316	120	26	into	into	ADP
gujaf-316	120	27	financial	financial	ADJ
gujaf-316	120	28	sectors	sector	NOUN
gujaf-316	120	29	given	give	VERB
gujaf-316	120	30	the	the	DET
gujaf-316	120	31	current	current	ADJ
gujaf-316	120	32	state	state	NOUN
gujaf-316	120	33	of	of	ADP
gujaf-316	120	34	the	the	DET
gujaf-316	120	35	economy	economy	NOUN
gujaf-316	120	36	,	,	PUNCT
gujaf-316	120	37	particularly	particularly	ADV
gujaf-316	120	38	in	in	ADP
gujaf-316	120	39	developing	develop	VERB
gujaf-316	120	40	nations	nation	NOUN
gujaf-316	120	41	like	like	ADP
gujaf-316	120	42	nigeria	nigeria	PROPN
gujaf-316	120	43	.	.	PUNCT
gujaf-316	121	1	a	a	DET
gujaf-316	121	2	business	business	NOUN
gujaf-316	121	3	plan	plan	NOUN
gujaf-316	121	4	that	that	PRON
gujaf-316	121	5	affects	affect	VERB
gujaf-316	121	6	the	the	DET
gujaf-316	121	7	banking	banking	NOUN
gujaf-316	121	8	industry	industry	NOUN
gujaf-316	121	9	's	's	PART
gujaf-316	121	10	efficacy	efficacy	NOUN
gujaf-316	121	11	and	and	CCONJ
gujaf-316	121	12	efficiency	efficiency	NOUN
gujaf-316	121	13	and	and	CCONJ
gujaf-316	121	14	is	be	AUX
gujaf-316	121	15	seen	see	VERB
gujaf-316	121	16	as	as	ADP
gujaf-316	121	17	a	a	DET
gujaf-316	121	18	means	means	NOUN
gujaf-316	121	19	of	of	ADP
gujaf-316	121	20	enhancing	enhance	VERB
gujaf-316	121	21	its	its	PRON
gujaf-316	121	22	reputation	reputation	NOUN
gujaf-316	121	23	and	and	CCONJ
gujaf-316	121	24	drawing	draw	VERB
gujaf-316	121	25	in	in	ADP
gujaf-316	121	26	new	new	ADJ
gujaf-316	121	27	clients	client	NOUN
gujaf-316	121	28	.	.	PUNCT
gujaf-316	122	1	csr	csr	NOUN
gujaf-316	122	2	is	be	AUX
gujaf-316	122	3	more	more	ADJ
gujaf-316	122	4	than	than	ADP
gujaf-316	122	5	just	just	ADV
gujaf-316	122	6	a	a	DET
gujaf-316	122	7	legal	legal	ADJ
gujaf-316	122	8	obligation	obligation	NOUN
gujaf-316	122	9	to	to	PART
gujaf-316	122	10	follow	follow	VERB
gujaf-316	122	11	the	the	DET
gujaf-316	122	12	law	law	NOUN
gujaf-316	122	13	;	;	PUNCT
gujaf-316	122	14	it	it	PRON
gujaf-316	122	15	is	be	AUX
gujaf-316	122	16	a	a	DET
gujaf-316	122	17	mandate	mandate	NOUN
gujaf-316	122	18	that	that	PRON
gujaf-316	122	19	forces	force	VERB
gujaf-316	122	20	businesses	business	NOUN
gujaf-316	122	21	to	to	PART
gujaf-316	122	22	voluntarily	voluntarily	ADV
gujaf-316	122	23	go	go	VERB
gujaf-316	122	24	above	above	ADV
gujaf-316	122	25	and	and	CCONJ
gujaf-316	122	26	beyond	beyond	ADP
gujaf-316	122	27	in	in	ADP
gujaf-316	122	28	improving	improve	VERB
gujaf-316	122	29	the	the	DET
gujaf-316	122	30	lives	life	NOUN
gujaf-316	122	31	of	of	ADP
gujaf-316	122	32	their	their	PRON
gujaf-316	122	33	workers	worker	NOUN
gujaf-316	122	34	and	and	CCONJ
gujaf-316	122	35	their	their	PRON
gujaf-316	122	36	dependents	dependent	NOUN
gujaf-316	122	37	,	,	PUNCT
gujaf-316	122	38	the	the	DET
gujaf-316	122	39	elderly	elderly	ADJ
gujaf-316	122	40	,	,	PUNCT
gujaf-316	122	41	and	and	CCONJ
gujaf-316	122	42	society	society	NOUN
gujaf-316	122	43	.	.	PUNCT
gujaf-316	123	1	these	these	PRON
gujaf-316	123	2	can	can	AUX
gujaf-316	123	3	be	be	AUX
gujaf-316	123	4	attained	attain	VERB
gujaf-316	123	5	through	through	ADP
gujaf-316	123	6	skill	skill	NOUN
gujaf-316	123	7	-	-	PUNCT
gujaf-316	123	8	building	building	NOUN
gujaf-316	123	9	initiatives	initiative	NOUN
gujaf-316	123	10	,	,	PUNCT
gujaf-316	123	11	basic	basic	ADJ
gujaf-316	123	12	infrastructure	infrastructure	NOUN
gujaf-316	123	13	provision	provision	NOUN
gujaf-316	123	14	,	,	PUNCT
gujaf-316	123	15	health	health	NOUN
gujaf-316	123	16	care	care	NOUN
gujaf-316	123	17	services	service	NOUN
gujaf-316	123	18	provision	provision	NOUN
gujaf-316	123	19	,	,	PUNCT
gujaf-316	123	20	educational	educational	ADJ
gujaf-316	123	21	training	training	NOUN
gujaf-316	123	22	,	,	PUNCT
gujaf-316	123	23	and	and	CCONJ
gujaf-316	123	24	so	so	ADV
gujaf-316	123	25	forth	forth	ADV
gujaf-316	123	26	.	.	PUNCT
gujaf-316	124	1	the	the	DET
gujaf-316	124	2	interaction	interaction	NOUN
gujaf-316	124	3	between	between	ADP
gujaf-316	124	4	enterprises	enterprise	NOUN
gujaf-316	124	5	and	and	CCONJ
gujaf-316	124	6	society	society	NOUN
gujaf-316	124	7	is	be	AUX
gujaf-316	124	8	a	a	DET
gujaf-316	124	9	fundamental	fundamental	ADJ
gujaf-316	124	10	or	or	CCONJ
gujaf-316	124	11	shared	share	VERB
gujaf-316	124	12	characteristic	characteristic	NOUN
gujaf-316	124	13	of	of	ADP
gujaf-316	124	14	csr	csr	NOUN
gujaf-316	124	15	concerns	concern	NOUN
gujaf-316	124	16	bank	bank	NOUN
gujaf-316	124	17	performance	performance	NOUN
gujaf-316	124	18	,	,	PUNCT
gujaf-316	124	19	on	on	ADP
gujaf-316	124	20	the	the	DET
gujaf-316	124	21	other	other	ADJ
gujaf-316	124	22	hand	hand	NOUN
gujaf-316	124	23	,	,	PUNCT
gujaf-316	124	24	can	can	AUX
gujaf-316	124	25	be	be	AUX
gujaf-316	124	26	described	describe	VERB
gujaf-316	124	27	as	as	ADP
gujaf-316	124	28	an	an	DET
gujaf-316	124	29	indication	indication	NOUN
gujaf-316	124	30	of	of	ADP
gujaf-316	124	31	how	how	SCONJ
gujaf-316	124	32	a	a	DET
gujaf-316	124	33	bank	bank	NOUN
gujaf-316	124	34	uses	use	VERB
gujaf-316	124	35	its	its	PRON
gujaf-316	124	36	resources	resource	NOUN
gujaf-316	124	37	in	in	ADP
gujaf-316	124	38	a	a	DET
gujaf-316	124	39	way	way	NOUN
gujaf-316	124	40	that	that	PRON
gujaf-316	124	41	allows	allow	VERB
gujaf-316	124	42	it	it	PRON
gujaf-316	124	43	to	to	PART
gujaf-316	124	44	accomplish	accomplish	VERB
gujaf-316	124	45	its	its	PRON
gujaf-316	124	46	goals	goal	NOUN
gujaf-316	124	47	.	.	PUNCT
gujaf-316	125	1	it	it	PRON
gujaf-316	125	2	entails	entail	VERB
gujaf-316	125	3	implementing	implement	VERB
gujaf-316	125	4	a	a	DET
gujaf-316	125	5	set	set	NOUN
gujaf-316	125	6	of	of	ADP
gujaf-316	125	7	metrics	metric	NOUN
gujaf-316	125	8	that	that	PRON
gujaf-316	125	9	reflect	reflect	VERB
gujaf-316	125	10	the	the	DET
gujaf-316	125	11	bank	bank	NOUN
gujaf-316	125	12	's	's	PART
gujaf-316	125	13	present	present	ADJ
gujaf-316	125	14	situation	situation	NOUN
gujaf-316	125	15	and	and	CCONJ
gujaf-316	125	16	the	the	DET
gujaf-316	125	17	degree	degree	NOUN
gujaf-316	125	18	to	to	PART
gujaf-316	125	19	which	which	PRON
gujaf-316	125	20	it	it	PRON
gujaf-316	125	21	can	can	AUX
gujaf-316	125	22	accomplish	accomplish	VERB
gujaf-316	125	23	the	the	DET
gujaf-316	125	24	intended	intend	VERB
gujaf-316	125	25	goals	goal	NOUN
gujaf-316	125	26	.	.	PUNCT
gujaf-316	126	1	the	the	DET
gujaf-316	126	2	efficiency	efficiency	NOUN
gujaf-316	126	3	of	of	ADP
gujaf-316	126	4	the	the	DET
gujaf-316	126	5	banking	banking	NOUN
gujaf-316	126	6	industry	industry	NOUN
gujaf-316	126	7	is	be	AUX
gujaf-316	126	8	crucial	crucial	ADJ
gujaf-316	126	9	since	since	SCONJ
gujaf-316	126	10	it	it	PRON
gujaf-316	126	11	is	be	AUX
gujaf-316	126	12	seen	see	VERB
gujaf-316	126	13	as	as	ADP
gujaf-316	126	14	an	an	DET
gujaf-316	126	15	essential	essential	ADJ
gujaf-316	126	16	component	component	NOUN
gujaf-316	126	17	of	of	ADP
gujaf-316	126	18	a	a	DET
gujaf-316	126	19	contemporary	contemporary	ADJ
gujaf-316	126	20	economy	economy	NOUN
gujaf-316	126	21	.	.	PUNCT
gujaf-316	127	1	csr	csr	NOUN
gujaf-316	127	2	plays	play	VERB
gujaf-316	127	3	significant	significant	ADJ
gujaf-316	127	4	responsibilities	responsibility	NOUN
gujaf-316	127	5	in	in	ADP
gujaf-316	127	6	businesses	business	NOUN
gujaf-316	127	7	,	,	PUNCT
gujaf-316	127	8	which	which	PRON
gujaf-316	127	9	is	be	AUX
gujaf-316	127	10	why	why	SCONJ
gujaf-316	127	11	literature	literature	NOUN
gujaf-316	127	12	is	be	AUX
gujaf-316	127	13	expanding	expand	VERB
gujaf-316	127	14	.	.	PUNCT
gujaf-316	128	1	for	for	ADP
gujaf-316	128	2	example	example	NOUN
gujaf-316	128	3	,	,	PUNCT
gujaf-316	128	4	csr	csr	NOUN
gujaf-316	128	5	enables	enable	VERB
gujaf-316	128	6	businesses	business	NOUN
gujaf-316	128	7	to	to	PART
gujaf-316	128	8	boost	boost	VERB
gujaf-316	128	9	stakeholder	stakeholder	NOUN
gujaf-316	128	10	loyalty	loyalty	NOUN
gujaf-316	128	11	,	,	PUNCT
gujaf-316	128	12	investor	investor	NOUN
gujaf-316	128	13	appreciation	appreciation	NOUN
gujaf-316	128	14	,	,	PUNCT
gujaf-316	128	15	and	and	CCONJ
gujaf-316	128	16	a	a	DET
gujaf-316	128	17	great	great	ADJ
gujaf-316	128	18	reputation	reputation	NOUN
gujaf-316	128	19	,	,	PUNCT
gujaf-316	128	20	all	all	PRON
gujaf-316	128	21	of	of	ADP
gujaf-316	128	22	which	which	PRON
gujaf-316	128	23	lead	lead	VERB
gujaf-316	128	24	to	to	ADP
gujaf-316	128	25	higher	high	ADJ
gujaf-316	128	26	profits	profit	NOUN
gujaf-316	128	27	siam	siam	PROPN
gujaf-316	128	28	et	et	PROPN
gujaf-316	128	29	al	al	PROPN
gujaf-316	128	30	.	.	PROPN
gujaf-316	129	1	(	(	PUNCT
gujaf-316	129	2	2019	2019	NUM
gujaf-316	129	3	)	)	PUNCT
gujaf-316	129	4	.	.	PUNCT
gujaf-316	130	1	additionally	additionally	ADV
gujaf-316	130	2	,	,	PUNCT
gujaf-316	130	3	csr	csr	NOUN
gujaf-316	130	4	gives	give	VERB
gujaf-316	130	5	businesses	business	NOUN
gujaf-316	130	6	the	the	DET
gujaf-316	130	7	chance	chance	NOUN
gujaf-316	130	8	to	to	PART
gujaf-316	130	9	train	train	VERB
gujaf-316	130	10	their	their	PRON
gujaf-316	130	11	staff	staff	NOUN
gujaf-316	130	12	properly	properly	ADV
gujaf-316	130	13	,	,	PUNCT
gujaf-316	130	14	which	which	PRON
gujaf-316	130	15	improves	improve	VERB
gujaf-316	130	16	business	business	NOUN
gujaf-316	130	17	performance	performance	NOUN
gujaf-316	130	18	(	(	PUNCT
gujaf-316	130	19	cristea	cristea	NOUN
gujaf-316	130	20	&	&	CCONJ
gujaf-316	130	21	nitescus	nitescus	PROPN
gujaf-316	130	22	,	,	PUNCT
gujaf-316	130	23	2020	2020	NUM
gujaf-316	130	24	)	)	PUNCT
gujaf-316	130	25	.	.	PUNCT
gujaf-316	131	1	according	accord	VERB
gujaf-316	131	2	to	to	ADP
gujaf-316	131	3	stakeholder	stakeholder	PROPN
gujaf-316	131	4	theory	theory	NOUN
gujaf-316	131	5	,	,	PUNCT
gujaf-316	131	6	csr	csr	X
gujaf-316	131	7	improves	improve	VERB
gujaf-316	131	8	financial	financial	ADJ
gujaf-316	131	9	performance	performance	NOUN
gujaf-316	131	10	since	since	SCONJ
gujaf-316	131	11	a	a	DET
gujaf-316	131	12	company	company	NOUN
gujaf-316	131	13	's	's	PART
gujaf-316	131	14	long	long	ADJ
gujaf-316	131	15	-	-	PUNCT
gujaf-316	131	16	term	term	NOUN
gujaf-316	131	17	relationships	relationship	NOUN
gujaf-316	131	18	with	with	ADP
gujaf-316	131	19	its	its	PRON
gujaf-316	131	20	stakeholders	stakeholder	NOUN
gujaf-316	131	21	are	be	AUX
gujaf-316	131	22	what	what	PRON
gujaf-316	131	23	make	make	VERB
gujaf-316	131	24	it	it	PRON
gujaf-316	131	25	possible	possible	ADJ
gujaf-316	131	26	for	for	SCONJ
gujaf-316	131	27	it	it	PRON
gujaf-316	131	28	to	to	PART
gujaf-316	131	29	succeed	succeed	VERB
gujaf-316	131	30	.	.	PUNCT
gujaf-316	132	1	the	the	DET
gujaf-316	132	2	shift	shift	NOUN
gujaf-316	132	3	from	from	ADP
gujaf-316	132	4	traditional	traditional	ADJ
gujaf-316	132	5	value	value	NOUN
gujaf-316	132	6	creation	creation	NOUN
gujaf-316	132	7	and	and	CCONJ
gujaf-316	132	8	profit	profit	NOUN
gujaf-316	132	9	maximizing	maximizing	NOUN
gujaf-316	132	10	for	for	ADP
gujaf-316	132	11	shareholders	shareholder	NOUN
gujaf-316	132	12	to	to	ADP
gujaf-316	132	13	a	a	DET
gujaf-316	132	14	more	more	ADV
gujaf-316	132	15	comprehensive	comprehensive	ADJ
gujaf-316	132	16	focus	focus	NOUN
gujaf-316	132	17	on	on	ADP
gujaf-316	132	18	value	value	NOUN
gujaf-316	132	19	creation	creation	NOUN
gujaf-316	132	20	and	and	CCONJ
gujaf-316	132	21	profit	profit	NOUN
gujaf-316	132	22	maximization	maximization	NOUN
gujaf-316	132	23	for	for	ADP
gujaf-316	132	24	stakeholders	stakeholder	NOUN
gujaf-316	132	25	is	be	AUX
gujaf-316	132	26	the	the	DET
gujaf-316	132	27	focus	focus	NOUN
gujaf-316	132	28	of	of	ADP
gujaf-316	132	29	csr	csr	X
gujaf-316	132	30	(	(	PUNCT
gujaf-316	132	31	susanto	susanto	NOUN
gujaf-316	132	32	,	,	PUNCT
gujaf-316	132	33	2019	2019	NUM
gujaf-316	132	34	)	)	PUNCT
gujaf-316	132	35	.	.	PUNCT
gujaf-316	133	1	the	the	DET
gujaf-316	133	2	connections	connection	NOUN
gujaf-316	133	3	between	between	ADP
gujaf-316	133	4	shareholders	shareholder	NOUN
gujaf-316	133	5	and	and	CCONJ
gujaf-316	133	6	stakeholders	stakeholder	NOUN
gujaf-316	133	7	will	will	AUX
gujaf-316	133	8	be	be	AUX
gujaf-316	133	9	able	able	ADJ
gujaf-316	133	10	to	to	PART
gujaf-316	133	11	grow	grow	VERB
gujaf-316	133	12	sustainably	sustainably	ADV
gujaf-316	133	13	because	because	SCONJ
gujaf-316	133	14	of	of	ADP
gujaf-316	133	15	this	this	DET
gujaf-316	133	16	change	change	NOUN
gujaf-316	133	17	.	.	PUNCT
gujaf-316	134	1	stakeholders	stakeholder	NOUN
gujaf-316	134	2	are	be	AUX
gujaf-316	134	3	now	now	ADV
gujaf-316	134	4	valuable	valuable	ADJ
gujaf-316	134	5	assets	asset	NOUN
gujaf-316	134	6	for	for	ADP
gujaf-316	134	7	any	any	DET
gujaf-316	134	8	business	business	NOUN
gujaf-316	134	9	,	,	PUNCT
gujaf-316	134	10	and	and	CCONJ
gujaf-316	134	11	to	to	PART
gujaf-316	134	12	maintain	maintain	VERB
gujaf-316	134	13	ongoing	ongoing	ADJ
gujaf-316	134	14	value	value	NOUN
gujaf-316	134	15	creation	creation	NOUN
gujaf-316	134	16	,	,	PUNCT
gujaf-316	134	17	it	it	PRON
gujaf-316	134	18	is	be	AUX
gujaf-316	134	19	critical	critical	ADJ
gujaf-316	134	20	for	for	SCONJ
gujaf-316	134	21	businesses	business	NOUN
gujaf-316	134	22	to	to	PART
gujaf-316	134	23	balance	balance	VERB
gujaf-316	134	24	the	the	DET
gujaf-316	134	25	interests	interest	NOUN
gujaf-316	134	26	of	of	ADP
gujaf-316	134	27	stakeholders	stakeholder	NOUN
gujaf-316	134	28	and	and	CCONJ
gujaf-316	134	29	shareholders	shareholder	NOUN
gujaf-316	134	30	jamali	jamali	PROPN
gujaf-316	134	31	(	(	PUNCT
gujaf-316	134	32	2020	2020	NUM
gujaf-316	134	33	)	)	PUNCT
gujaf-316	134	34	.	.	PUNCT
gujaf-316	135	1	the	the	DET
gujaf-316	135	2	purpose	purpose	NOUN
gujaf-316	135	3	of	of	ADP
gujaf-316	135	4	this	this	DET
gujaf-316	135	5	study	study	NOUN
gujaf-316	135	6	is	be	AUX
gujaf-316	135	7	to	to	PART
gujaf-316	135	8	investigate	investigate	VERB
gujaf-316	135	9	how	how	SCONJ
gujaf-316	135	10	csr	csr	NOUN
gujaf-316	135	11	affects	affect	VERB
gujaf-316	135	12	nigerian	nigerian	ADJ
gujaf-316	135	13	banks	bank	NOUN
gujaf-316	135	14	'	'	PART
gujaf-316	135	15	performance	performance	NOUN
gujaf-316	135	16	.	.	PUNCT
gujaf-316	136	1	given	give	VERB
gujaf-316	136	2	the	the	DET
gujaf-316	136	3	importance	importance	NOUN
gujaf-316	136	4	of	of	ADP
gujaf-316	136	5	banks	bank	NOUN
gujaf-316	136	6	to	to	ADP
gujaf-316	136	7	the	the	DET
gujaf-316	136	8	economy	economy	NOUN
gujaf-316	136	9	and	and	CCONJ
gujaf-316	136	10	their	their	PRON
gujaf-316	136	11	profound	profound	ADJ
gujaf-316	136	12	effects	effect	NOUN
gujaf-316	136	13	on	on	ADP
gujaf-316	136	14	society	society	NOUN
gujaf-316	136	15	and	and	CCONJ
gujaf-316	136	16	the	the	DET
gujaf-316	136	17	environment	environment	NOUN
gujaf-316	136	18	,	,	PUNCT
gujaf-316	136	19	csr	csr	X
gujaf-316	136	20	is	be	AUX
gujaf-316	136	21	a	a	DET
gujaf-316	136	22	crucial	crucial	ADJ
gujaf-316	136	23	topic	topic	NOUN
gujaf-316	136	24	for	for	ADP
gujaf-316	136	25	contemporary	contemporary	ADJ
gujaf-316	136	26	banking	banking	NOUN
gujaf-316	136	27	systems	system	NOUN
gujaf-316	136	28	.	.	PUNCT
gujaf-316	137	1	csr	csr	NOUN
gujaf-316	137	2	is	be	AUX
gujaf-316	137	3	the	the	DET
gujaf-316	137	4	term	term	NOUN
gujaf-316	137	5	for	for	ADP
gujaf-316	137	6	businesses	business	NOUN
gujaf-316	137	7	'	'	PART
gujaf-316	137	8	need	need	NOUN
gujaf-316	137	9	to	to	PART
gujaf-316	137	10	conduct	conduct	VERB
gujaf-316	137	11	their	their	PRON
gujaf-316	137	12	operations	operation	NOUN
gujaf-316	137	13	in	in	ADP
gujaf-316	137	14	a	a	DET
gujaf-316	137	15	sustainable	sustainable	ADJ
gujaf-316	137	16	and	and	CCONJ
gujaf-316	137	17	socially	socially	ADV
gujaf-316	137	18	conscious	conscious	ADJ
gujaf-316	137	19	way	way	NOUN
gujaf-316	137	20	,	,	PUNCT
gujaf-316	137	21	considering	consider	VERB
gujaf-316	137	22	how	how	SCONJ
gujaf-316	137	23	their	their	PRON
gujaf-316	137	24	actions	action	NOUN
gujaf-316	137	25	affect	affect	VERB
gujaf-316	137	26	stakeholders	stakeholder	NOUN
gujaf-316	137	27	and	and	CCONJ
gujaf-316	137	28	the	the	DET
gujaf-316	137	29	environment	environment	NOUN
gujaf-316	137	30	.	.	PUNCT
gujaf-316	138	1	the	the	DET
gujaf-316	138	2	following	follow	VERB
gujaf-316	138	3	data	datum	NOUN
gujaf-316	138	4	and	and	CCONJ
gujaf-316	138	5	statistics	statistic	NOUN
gujaf-316	138	6	illustrate	illustrate	VERB
gujaf-316	138	7	the	the	DET
gujaf-316	138	8	issues	issue	NOUN
gujaf-316	138	9	with	with	ADP
gujaf-316	138	10	csr	csr	NOUN
gujaf-316	138	11	in	in	ADP
gujaf-316	138	12	contemporary	contemporary	ADJ
gujaf-316	138	13	banking	banking	NOUN
gujaf-316	138	14	systems	system	NOUN
gujaf-316	138	15	:	:	PUNCT
gujaf-316	138	16	because	because	SCONJ
gujaf-316	138	17	of	of	ADP
gujaf-316	138	18	their	their	PRON
gujaf-316	138	19	policies	policy	NOUN
gujaf-316	138	20	and	and	CCONJ
gujaf-316	138	21	the	the	DET
gujaf-316	138	22	projects	project	NOUN
gujaf-316	138	23	they	they	PRON
gujaf-316	138	24	fund	fund	VERB
gujaf-316	138	25	,	,	PUNCT
gujaf-316	138	26	banks	bank	NOUN
gujaf-316	138	27	have	have	VERB
gujaf-316	138	28	a	a	DET
gujaf-316	138	29	big	big	ADJ
gujaf-316	138	30	influence	influence	NOUN
gujaf-316	138	31	on	on	ADP
gujaf-316	138	32	the	the	DET
gujaf-316	138	33	environment	environment	NOUN
gujaf-316	138	34	.	.	PUNCT
gujaf-316	139	1	for	for	ADP
gujaf-316	139	2	instance	instance	NOUN
gujaf-316	139	3	,	,	PUNCT
gujaf-316	139	4	since	since	SCONJ
gujaf-316	139	5	the	the	DET
gujaf-316	139	6	paris	paris	PROPN
gujaf-316	139	7	agreement	agreement	NOUN
gujaf-316	139	8	was	be	AUX
gujaf-316	139	9	signed	sign	VERB
gujaf-316	139	10	in	in	ADP
gujaf-316	139	11	2015	2015	NUM
gujaf-316	139	12	,	,	PUNCT
gujaf-316	139	13	the	the	DET
gujaf-316	139	14	60	60	NUM
gujaf-316	139	15	biggest	big	ADJ
gujaf-316	139	16	banks	bank	NOUN
gujaf-316	139	17	in	in	ADP
gujaf-316	139	18	the	the	DET
gujaf-316	139	19	world	world	NOUN
gujaf-316	139	20	have	have	AUX
gujaf-316	139	21	financed	finance	VERB
gujaf-316	139	22	more	more	ADJ
gujaf-316	139	23	than	than	ADP
gujaf-316	139	24	$	$	SYM
gujaf-316	139	25	3.8	3.8	NUM
gujaf-316	139	26	trillion	trillion	NUM
gujaf-316	139	27	worth	worth	NOUN
gujaf-316	139	28	of	of	ADP
gujaf-316	139	29	fossil	fossil	NOUN
gujaf-316	139	30	fuel	fuel	NOUN
gujaf-316	139	31	projects	project	NOUN
gujaf-316	139	32	,	,	PUNCT
gujaf-316	139	33	according	accord	VERB
gujaf-316	139	34	to	to	ADP
gujaf-316	139	35	an	an	DET
gujaf-316	139	36	analysis	analysis	NOUN
gujaf-316	139	37	by	by	ADP
gujaf-316	139	38	the	the	DET
gujaf-316	139	39	rainforest	rainforest	NOUN
gujaf-316	139	40	action	action	NOUN
gujaf-316	139	41	network	network	NOUN
gujaf-316	139	42	.	.	PUNCT
gujaf-316	140	1	this	this	DET
gujaf-316	140	2	funding	funding	NOUN
gujaf-316	140	3	exacerbates	exacerbate	VERB
gujaf-316	140	4	the	the	DET
gujaf-316	140	5	effects	effect	NOUN
gujaf-316	140	6	of	of	ADP
gujaf-316	140	7	climate	climate	NOUN
gujaf-316	140	8	change	change	NOUN
gujaf-316	140	9	,	,	PUNCT
gujaf-316	140	10	including	include	VERB
gujaf-316	140	11	rising	rise	VERB
gujaf-316	140	12	sea	sea	NOUN
gujaf-316	140	13	levels	level	NOUN
gujaf-316	140	14	,	,	PUNCT
gujaf-316	140	15	droughts	drought	NOUN
gujaf-316	140	16	,	,	PUNCT
gujaf-316	140	17	and	and	CCONJ
gujaf-316	140	18	floods	flood	NOUN
gujaf-316	140	19	.	.	PUNCT
gujaf-316	141	1	banks	bank	NOUN
gujaf-316	141	2	can	can	AUX
gujaf-316	141	3	solve	solve	VERB
gujaf-316	141	4	this	this	DET
gujaf-316	141	5	problem	problem	NOUN
gujaf-316	141	6	by	by	ADP
gujaf-316	141	7	implementing	implement	VERB
gujaf-316	141	8	ecologically	ecologically	ADV
gujaf-316	141	9	friendly	friendly	ADJ
gujaf-316	141	10	procedures	procedure	NOUN
gujaf-316	141	11	and	and	CCONJ
gujaf-316	141	12	funding	funding	NOUN
gujaf-316	141	13	initiatives	initiative	NOUN
gujaf-316	141	14	that	that	PRON
gujaf-316	141	15	support	support	VERB
gujaf-316	141	16	the	the	DET
gujaf-316	141	17	objectives	objective	NOUN
gujaf-316	141	18	of	of	ADP
gujaf-316	141	19	the	the	DET
gujaf-316	141	20	paris	paris	PROPN
gujaf-316	141	21	agreement	agreement	NOUN
gujaf-316	141	22	.	.	PUNCT
gujaf-316	142	1	for	for	ADP
gujaf-316	142	2	contemporary	contemporary	ADJ
gujaf-316	142	3	financial	financial	ADJ
gujaf-316	142	4	institutions	institution	NOUN
gujaf-316	142	5	,	,	PUNCT
gujaf-316	142	6	diversity	diversity	NOUN
gujaf-316	142	7	and	and	CCONJ
gujaf-316	142	8	inclusion	inclusion	NOUN
gujaf-316	142	9	are	be	AUX
gujaf-316	142	10	also	also	ADV
gujaf-316	142	11	crucial	crucial	ADJ
gujaf-316	142	12	csr	csr	NOUN
gujaf-316	142	13	concerns	concern	NOUN
gujaf-316	142	14	.	.	PUNCT
gujaf-316	143	1	csr	csr	NOUN
gujaf-316	143	2	helps	help	VERB
gujaf-316	143	3	the	the	DET
gujaf-316	143	4	contemporary	contemporary	ADJ
gujaf-316	143	5	banking	banking	NOUN
gujaf-316	143	6	systems	system	NOUN
gujaf-316	143	7	to	to	PART
gujaf-316	143	8	foster	foster	VERB
gujaf-316	143	9	financial	financial	ADJ
gujaf-316	143	10	inclusion	inclusion	NOUN
gujaf-316	143	11	.	.	PUNCT
gujaf-316	144	1	access	access	NOUN
gujaf-316	144	2	to	to	ADP
gujaf-316	144	3	basic	basic	ADJ
gujaf-316	144	4	financial	financial	ADJ
gujaf-316	144	5	services	service	NOUN
gujaf-316	144	6	,	,	PUNCT
gujaf-316	144	7	such	such	ADJ
gujaf-316	144	8	bank	bank	NOUN
gujaf-316	144	9	accounts	account	NOUN
gujaf-316	144	10	and	and	CCONJ
gujaf-316	144	11	loans	loan	NOUN
gujaf-316	144	12	,	,	PUNCT
gujaf-316	144	13	is	be	AUX
gujaf-316	144	14	necessary	necessary	ADJ
gujaf-316	144	15	for	for	SCONJ
gujaf-316	144	16	many	many	ADJ
gujaf-316	144	17	people	people	NOUN
gujaf-316	144	18	and	and	CCONJ
gujaf-316	144	19	enterprises	enterprise	NOUN
gujaf-316	144	20	to	to	PART
gujaf-316	144	21	increase	increase	VERB
gujaf-316	144	22	their	their	PRON
gujaf-316	144	23	capacity	capacity	NOUN
gujaf-316	144	24	to	to	PART
gujaf-316	144	25	engage	engage	VERB
gujaf-316	144	26	in	in	ADP
gujaf-316	144	27	the	the	DET
gujaf-316	144	28	economy	economy	NOUN
gujaf-316	144	29	and	and	CCONJ
gujaf-316	144	30	attain	attain	VERB
gujaf-316	144	31	financial	financial	ADJ
gujaf-316	144	32	stability	stability	NOUN
gujaf-316	144	33	.	.	PUNCT
gujaf-316	145	1	banks	bank	NOUN
gujaf-316	145	2	may	may	AUX
gujaf-316	145	3	solve	solve	VERB
gujaf-316	145	4	gusau	gusau	ADJ
gujaf-316	145	5	journal	journal	NOUN
gujaf-316	145	6	of	of	ADP
gujaf-316	145	7	accounting	accounting	NOUN
gujaf-316	145	8	and	and	CCONJ
gujaf-316	145	9	finance	finance	NOUN
gujaf-316	145	10	,	,	PUNCT
gujaf-316	145	11	vol	vol	NOUN
gujaf-316	145	12	.	.	PROPN
gujaf-316	145	13	5	5	NUM
gujaf-316	145	14	,	,	PUNCT
gujaf-316	145	15	issue	issue	NOUN
gujaf-316	145	16	2	2	NUM
gujaf-316	145	17	,	,	PUNCT
gujaf-316	145	18	october	october	PROPN
gujaf-316	145	19	,	,	PUNCT
gujaf-316	145	20	2024	2024	NUM
gujaf-316	145	21	111	111	NUM
gujaf-316	145	22	this	this	DET
gujaf-316	145	23	problem	problem	NOUN
gujaf-316	145	24	by	by	ADP
gujaf-316	145	25	creating	create	VERB
gujaf-316	145	26	services	service	NOUN
gujaf-316	145	27	and	and	CCONJ
gujaf-316	145	28	products	product	NOUN
gujaf-316	145	29	like	like	ADP
gujaf-316	145	30	mobile	mobile	NOUN
gujaf-316	145	31	banking	banking	NOUN
gujaf-316	145	32	and	and	CCONJ
gujaf-316	145	33	microfinance	microfinance	NOUN
gujaf-316	145	34	that	that	PRON
gujaf-316	145	35	are	be	AUX
gujaf-316	145	36	available	available	ADJ
gujaf-316	145	37	and	and	CCONJ
gujaf-316	145	38	reasonably	reasonably	ADV
gujaf-316	145	39	priced	price	VERB
gujaf-316	145	40	for	for	ADP
gujaf-316	145	41	marginalized	marginalize	VERB
gujaf-316	145	42	communities	community	NOUN
gujaf-316	145	43	.	.	PUNCT
gujaf-316	146	1	lastly	lastly	ADV
gujaf-316	146	2	,	,	PUNCT
gujaf-316	146	3	for	for	ADP
gujaf-316	146	4	contemporary	contemporary	ADJ
gujaf-316	146	5	banking	banking	NOUN
gujaf-316	146	6	systems	system	NOUN
gujaf-316	146	7	,	,	PUNCT
gujaf-316	146	8	philanthropy	philanthropy	NOUN
gujaf-316	146	9	and	and	CCONJ
gujaf-316	146	10	community	community	NOUN
gujaf-316	146	11	involvement	involvement	NOUN
gujaf-316	146	12	are	be	AUX
gujaf-316	146	13	crucial	crucial	ADJ
gujaf-316	146	14	components	component	NOUN
gujaf-316	146	15	of	of	ADP
gujaf-316	146	16	csr	csr	PROPN
gujaf-316	146	17	.	.	PROPN
gujaf-316	146	18	by	by	ADP
gujaf-316	146	19	participating	participate	VERB
gujaf-316	146	20	in	in	ADP
gujaf-316	146	21	community	community	NOUN
gujaf-316	146	22	development	development	NOUN
gujaf-316	146	23	initiatives	initiative	NOUN
gujaf-316	146	24	and	and	CCONJ
gujaf-316	146	25	helping	help	VERB
gujaf-316	146	26	philanthropic	philanthropic	NOUN
gujaf-316	146	27	causes	cause	NOUN
gujaf-316	146	28	,	,	PUNCT
gujaf-316	146	29	banks	bank	NOUN
gujaf-316	146	30	can	can	AUX
gujaf-316	146	31	have	have	VERB
gujaf-316	146	32	a	a	DET
gujaf-316	146	33	good	good	ADJ
gujaf-316	146	34	impact	impact	NOUN
gujaf-316	146	35	on	on	ADP
gujaf-316	146	36	their	their	PRON
gujaf-316	146	37	communities	community	NOUN
gujaf-316	146	38	.	.	PUNCT
gujaf-316	147	1	for	for	ADP
gujaf-316	147	2	instance	instance	NOUN
gujaf-316	147	3	,	,	PUNCT
gujaf-316	147	4	according	accord	VERB
gujaf-316	147	5	to	to	ADP
gujaf-316	147	6	a	a	DET
gujaf-316	147	7	committee	committee	NOUN
gujaf-316	147	8	encouraging	encourage	VERB
gujaf-316	147	9	corporate	corporate	ADJ
gujaf-316	147	10	philanthropy	philanthropy	NOUN
gujaf-316	147	11	study	study	NOUN
gujaf-316	147	12	,	,	PUNCT
gujaf-316	147	13	with	with	ADP
gujaf-316	147	14	$	$	SYM
gujaf-316	147	15	23.2	23.2	NUM
gujaf-316	147	16	billion	billion	NUM
gujaf-316	147	17	in	in	ADP
gujaf-316	147	18	gifts	gift	NOUN
gujaf-316	147	19	in	in	ADP
gujaf-316	147	20	2020	2020	NUM
gujaf-316	147	21	,	,	PUNCT
gujaf-316	147	22	the	the	DET
gujaf-316	147	23	banking	banking	NOUN
gujaf-316	147	24	industry	industry	NOUN
gujaf-316	147	25	was	be	AUX
gujaf-316	147	26	the	the	DET
gujaf-316	147	27	biggest	big	ADJ
gujaf-316	147	28	corporate	corporate	ADJ
gujaf-316	147	29	donor	donor	NOUN
gujaf-316	147	30	.	.	PUNCT
gujaf-316	148	1	additionally	additionally	ADV
gujaf-316	148	2	,	,	PUNCT
gujaf-316	148	3	banks	bank	NOUN
gujaf-316	148	4	might	might	AUX
gujaf-316	148	5	promote	promote	VERB
gujaf-316	148	6	small	small	ADJ
gujaf-316	148	7	enterprises	enterprise	NOUN
gujaf-316	148	8	or	or	CCONJ
gujaf-316	148	9	invest	invest	VERB
gujaf-316	148	10	in	in	ADP
gujaf-316	148	11	affordable	affordable	ADJ
gujaf-316	148	12	housing	housing	NOUN
gujaf-316	148	13	as	as	ADP
gujaf-316	148	14	part	part	NOUN
gujaf-316	148	15	of	of	ADP
gujaf-316	148	16	their	their	PRON
gujaf-316	148	17	community	community	NOUN
gujaf-316	148	18	development	development	NOUN
gujaf-316	148	19	initiatives	initiative	NOUN
gujaf-316	148	20	(	(	PUNCT
gujaf-316	148	21	ademosu	ademosu	NOUN
gujaf-316	148	22	&	&	CCONJ
gujaf-316	148	23	aimurie	aimurie	ADJ
gujaf-316	148	24	,	,	PUNCT
gujaf-316	148	25	2020	2020	NUM
gujaf-316	148	26	)	)	PUNCT
gujaf-316	148	27	.	.	PUNCT
gujaf-316	149	1	in	in	ADP
gujaf-316	149	2	an	an	DET
gujaf-316	149	3	attempt	attempt	NOUN
gujaf-316	149	4	to	to	PART
gujaf-316	149	5	address	address	VERB
gujaf-316	149	6	the	the	DET
gujaf-316	149	7	difficulties	difficulty	NOUN
gujaf-316	149	8	encountered	encounter	VERB
gujaf-316	149	9	by	by	ADP
gujaf-316	149	10	the	the	DET
gujaf-316	149	11	host	host	NOUN
gujaf-316	149	12	communities	community	NOUN
gujaf-316	149	13	,	,	PUNCT
gujaf-316	149	14	the	the	DET
gujaf-316	149	15	effects	effect	NOUN
gujaf-316	149	16	of	of	ADP
gujaf-316	149	17	csr	csr	PROPN
gujaf-316	149	18	on	on	ADP
gujaf-316	149	19	bank	bank	NOUN
gujaf-316	149	20	performance	performance	NOUN
gujaf-316	149	21	in	in	ADP
gujaf-316	149	22	nigeria	nigeria	PROPN
gujaf-316	149	23	have	have	AUX
gujaf-316	149	24	not	not	PART
gujaf-316	149	25	yet	yet	ADV
gujaf-316	149	26	been	be	AUX
gujaf-316	149	27	determined	determine	VERB
gujaf-316	149	28	,	,	PUNCT
gujaf-316	149	29	which	which	PRON
gujaf-316	149	30	is	be	AUX
gujaf-316	149	31	why	why	SCONJ
gujaf-316	149	32	this	this	DET
gujaf-316	149	33	study	study	NOUN
gujaf-316	149	34	is	be	AUX
gujaf-316	149	35	necessary	necessary	ADJ
gujaf-316	149	36	.	.	PUNCT
gujaf-316	150	1	this	this	DET
gujaf-316	150	2	study	study	NOUN
gujaf-316	150	3	's	's	PART
gujaf-316	150	4	primary	primary	ADJ
gujaf-316	150	5	goal	goal	NOUN
gujaf-316	150	6	is	be	AUX
gujaf-316	150	7	to	to	PART
gujaf-316	150	8	ascertain	ascertain	VERB
gujaf-316	150	9	how	how	SCONJ
gujaf-316	150	10	csr	csr	NOUN
gujaf-316	150	11	affects	affect	VERB
gujaf-316	150	12	nigerian	nigerian	ADJ
gujaf-316	150	13	banks	bank	NOUN
gujaf-316	150	14	'	'	PART
gujaf-316	150	15	performance	performance	NOUN
gujaf-316	150	16	.	.	PUNCT
gujaf-316	151	1	nonetheless	nonetheless	ADV
gujaf-316	151	2	,	,	PUNCT
gujaf-316	151	3	the	the	DET
gujaf-316	151	4	following	follow	VERB
gujaf-316	151	5	are	be	AUX
gujaf-316	151	6	the	the	DET
gujaf-316	151	7	precise	precise	ADJ
gujaf-316	151	8	goals	goal	NOUN
gujaf-316	151	9	:	:	PUNCT
gujaf-316	151	10	to	to	PART
gujaf-316	151	11	ascertain	ascertain	VERB
gujaf-316	151	12	how	how	SCONJ
gujaf-316	151	13	nigeria	nigeria	PROPN
gujaf-316	151	14	's	's	PART
gujaf-316	151	15	net	net	ADJ
gujaf-316	151	16	profit	profit	NOUN
gujaf-316	151	17	margin	margin	NOUN
gujaf-316	151	18	is	be	AUX
gujaf-316	151	19	affected	affect	VERB
gujaf-316	151	20	by	by	ADP
gujaf-316	151	21	csr	csr	PROPN
gujaf-316	151	22	.	.	PROPN
gujaf-316	151	23	to	to	PART
gujaf-316	151	24	determine	determine	VERB
gujaf-316	151	25	how	how	SCONJ
gujaf-316	151	26	nigeria	nigeria	PROPN
gujaf-316	151	27	's	's	PART
gujaf-316	151	28	return	return	NOUN
gujaf-316	151	29	on	on	ADP
gujaf-316	151	30	equity	equity	NOUN
gujaf-316	151	31	is	be	AUX
gujaf-316	151	32	affected	affect	VERB
gujaf-316	151	33	by	by	ADP
gujaf-316	151	34	csr	csr	PROPN
gujaf-316	151	35	.	.	PROPN
gujaf-316	151	36	to	to	PART
gujaf-316	151	37	ascertain	ascertain	VERB
gujaf-316	151	38	how	how	SCONJ
gujaf-316	151	39	nigeria	nigeria	PROPN
gujaf-316	151	40	's	's	PART
gujaf-316	151	41	return	return	NOUN
gujaf-316	151	42	on	on	ADP
gujaf-316	151	43	assets	asset	NOUN
gujaf-316	151	44	is	be	AUX
gujaf-316	151	45	affected	affect	VERB
gujaf-316	151	46	by	by	ADP
gujaf-316	151	47	csr	csr	PROPN
gujaf-316	151	48	.	.	PUNCT
gujaf-316	152	1	the	the	DET
gujaf-316	152	2	following	follow	VERB
gujaf-316	152	3	research	research	NOUN
gujaf-316	152	4	issues	issue	NOUN
gujaf-316	152	5	are	be	AUX
gujaf-316	152	6	intended	intend	VERB
gujaf-316	152	7	to	to	PART
gujaf-316	152	8	be	be	AUX
gujaf-316	152	9	addressed	address	VERB
gujaf-316	152	10	in	in	ADP
gujaf-316	152	11	this	this	DET
gujaf-316	152	12	paper	paper	NOUN
gujaf-316	152	13	:	:	PUNCT
gujaf-316	152	14	(	(	PUNCT
gujaf-316	152	15	a	a	X
gujaf-316	152	16	)	)	PUNCT
gujaf-316	152	17	what	what	DET
gujaf-316	152	18	effect	effect	NOUN
gujaf-316	152	19	does	do	AUX
gujaf-316	152	20	csr	csr	X
gujaf-316	152	21	have	have	VERB
gujaf-316	152	22	on	on	ADP
gujaf-316	152	23	nigeria	nigeria	PROPN
gujaf-316	152	24	's	's	PART
gujaf-316	152	25	net	net	ADJ
gujaf-316	152	26	profit	profit	NOUN
gujaf-316	152	27	margin	margin	NOUN
gujaf-316	152	28	?	?	PUNCT
gujaf-316	153	1	(	(	PUNCT
gujaf-316	153	2	a	a	X
gujaf-316	153	3	)	)	PUNCT
gujaf-316	153	4	how	how	SCONJ
gujaf-316	153	5	does	do	AUX
gujaf-316	153	6	csr	csr	X
gujaf-316	153	7	affect	affect	VERB
gujaf-316	153	8	nigeria	nigeria	PROPN
gujaf-316	153	9	's	's	PART
gujaf-316	153	10	return	return	NOUN
gujaf-316	153	11	on	on	ADP
gujaf-316	153	12	equity	equity	NOUN
gujaf-316	153	13	?	?	PUNCT
gujaf-316	154	1	(	(	PUNCT
gujaf-316	154	2	c	c	X
gujaf-316	154	3	)	)	PUNCT
gujaf-316	154	4	how	how	SCONJ
gujaf-316	154	5	much	much	ADJ
gujaf-316	154	6	does	do	AUX
gujaf-316	154	7	return	return	VERB
gujaf-316	154	8	on	on	ADP
gujaf-316	154	9	assets	asset	NOUN
gujaf-316	154	10	in	in	ADP
gujaf-316	154	11	nigeria	nigeria	PROPN
gujaf-316	154	12	depend	depend	VERB
gujaf-316	154	13	on	on	ADP
gujaf-316	154	14	csr	csr	PROPN
gujaf-316	154	15	?	?	PUNCT
gujaf-316	154	16	(	(	PUNCT
gujaf-316	154	17	d	d	X
gujaf-316	154	18	)	)	PUNCT
gujaf-316	154	19	how	how	SCONJ
gujaf-316	154	20	does	do	AUX
gujaf-316	154	21	csr	csr	X
gujaf-316	154	22	affect	affect	VERB
gujaf-316	154	23	nigerian	nigerian	ADJ
gujaf-316	154	24	earnings	earning	NOUN
gujaf-316	154	25	per	per	ADP
gujaf-316	154	26	share	share	NOUN
gujaf-316	154	27	?	?	PUNCT
gujaf-316	155	1	2.0	2.0	NUM
gujaf-316	155	2	empirical	empirical	ADJ
gujaf-316	155	3	review	review	VERB
gujaf-316	155	4	several	several	ADJ
gujaf-316	155	5	research	research	NOUN
gujaf-316	155	6	on	on	ADP
gujaf-316	155	7	this	this	DET
gujaf-316	155	8	topic	topic	NOUN
gujaf-316	155	9	has	have	AUX
gujaf-316	155	10	been	be	AUX
gujaf-316	155	11	conducted	conduct	VERB
gujaf-316	155	12	in	in	ADP
gujaf-316	155	13	various	various	ADJ
gujaf-316	155	14	nations	nation	NOUN
gujaf-316	155	15	worldwide	worldwide	ADV
gujaf-316	155	16	.	.	PUNCT
gujaf-316	156	1	additionally	additionally	ADV
gujaf-316	156	2	,	,	PUNCT
gujaf-316	156	3	it	it	PRON
gujaf-316	156	4	falls	fall	VERB
gujaf-316	156	5	under	under	ADP
gujaf-316	156	6	the	the	DET
gujaf-316	156	7	following	follow	VERB
gujaf-316	156	8	subheadings	subheading	NOUN
gujaf-316	156	9	:	:	PUNCT
gujaf-316	156	10	nigerian	nigerian	ADJ
gujaf-316	156	11	studies	study	NOUN
gujaf-316	156	12	,	,	PUNCT
gujaf-316	156	13	studies	study	NOUN
gujaf-316	156	14	from	from	ADP
gujaf-316	156	15	developing	develop	VERB
gujaf-316	156	16	countries	country	NOUN
gujaf-316	156	17	,	,	PUNCT
gujaf-316	156	18	and	and	CCONJ
gujaf-316	156	19	studies	study	NOUN
gujaf-316	156	20	from	from	ADP
gujaf-316	156	21	developed	developed	ADJ
gujaf-316	156	22	countries	country	NOUN
gujaf-316	156	23	.	.	PUNCT
gujaf-316	157	1	the	the	DET
gujaf-316	157	2	impact	impact	NOUN
gujaf-316	157	3	of	of	ADP
gujaf-316	157	4	csr	csr	NOUN
gujaf-316	157	5	on	on	ADP
gujaf-316	157	6	the	the	DET
gujaf-316	157	7	performance	performance	NOUN
gujaf-316	157	8	of	of	ADP
gujaf-316	157	9	south	south	PROPN
gujaf-316	157	10	africa	africa	PROPN
gujaf-316	157	11	's	's	PART
gujaf-316	157	12	top	top	ADJ
gujaf-316	157	13	commercial	commercial	ADJ
gujaf-316	157	14	banks	bank	NOUN
gujaf-316	157	15	was	be	AUX
gujaf-316	157	16	investigated	investigate	VERB
gujaf-316	157	17	by	by	ADP
gujaf-316	157	18	naurikay	naurikay	PROPN
gujaf-316	157	19	and	and	CCONJ
gujaf-316	157	20	adefemi	adefemi	ADV
gujaf-316	157	21	(	(	PUNCT
gujaf-316	157	22	2023	2023	NUM
gujaf-316	157	23	)	)	PUNCT
gujaf-316	157	24	.	.	PUNCT
gujaf-316	158	1	the	the	DET
gujaf-316	158	2	direction	direction	NOUN
gujaf-316	158	3	of	of	ADP
gujaf-316	158	4	the	the	DET
gujaf-316	158	5	association	association	NOUN
gujaf-316	158	6	between	between	ADP
gujaf-316	158	7	csr	csr	PROPN
gujaf-316	158	8	and	and	CCONJ
gujaf-316	158	9	fp	fp	PROPN
gujaf-316	158	10	was	be	AUX
gujaf-316	158	11	investigated	investigate	VERB
gujaf-316	158	12	using	use	VERB
gujaf-316	158	13	a	a	DET
gujaf-316	158	14	correlation	correlation	NOUN
gujaf-316	158	15	analysis	analysis	NOUN
gujaf-316	158	16	.	.	PUNCT
gujaf-316	159	1	regression	regression	NOUN
gujaf-316	159	2	analysis	analysis	NOUN
gujaf-316	159	3	was	be	AUX
gujaf-316	159	4	also	also	ADV
gujaf-316	159	5	used	use	VERB
gujaf-316	159	6	in	in	ADP
gujaf-316	159	7	the	the	DET
gujaf-316	159	8	study	study	NOUN
gujaf-316	159	9	to	to	PART
gujaf-316	159	10	look	look	VERB
gujaf-316	159	11	at	at	ADP
gujaf-316	159	12	how	how	SCONJ
gujaf-316	159	13	csr	csr	NOUN
gujaf-316	159	14	affected	affected	ADJ
gujaf-316	159	15	fp	fp	NOUN
gujaf-316	159	16	.	.	PROPN
gujaf-316	159	17	overall	overall	PROPN
gujaf-316	159	18	,	,	PUNCT
gujaf-316	159	19	the	the	DET
gujaf-316	159	20	results	result	NOUN
gujaf-316	159	21	show	show	VERB
gujaf-316	159	22	that	that	SCONJ
gujaf-316	159	23	csr	csr	NOUN
gujaf-316	159	24	had	have	VERB
gujaf-316	159	25	a	a	DET
gujaf-316	159	26	beneficial	beneficial	ADJ
gujaf-316	159	27	impact	impact	NOUN
gujaf-316	159	28	on	on	ADP
gujaf-316	159	29	standard	standard	PROPN
gujaf-316	159	30	bank	bank	PROPN
gujaf-316	159	31	and	and	CCONJ
gujaf-316	159	32	nedbank	nedbank	PROPN
gujaf-316	159	33	's	's	PART
gujaf-316	159	34	roa	roa	PROPN
gujaf-316	159	35	,	,	PUNCT
gujaf-316	159	36	npat	npat	ADJ
gujaf-316	159	37	,	,	PUNCT
gujaf-316	159	38	and	and	CCONJ
gujaf-316	159	39	npm	npm	PROPN
gujaf-316	159	40	.	.	PUNCT
gujaf-316	160	1	this	this	DET
gujaf-316	160	2	result	result	NOUN
gujaf-316	160	3	is	be	AUX
gujaf-316	160	4	consistent	consistent	ADJ
gujaf-316	160	5	with	with	ADP
gujaf-316	160	6	most	most	ADJ
gujaf-316	160	7	of	of	ADP
gujaf-316	160	8	the	the	DET
gujaf-316	160	9	research	research	NOUN
gujaf-316	160	10	on	on	ADP
gujaf-316	160	11	the	the	DET
gujaf-316	160	12	connection	connection	NOUN
gujaf-316	160	13	between	between	ADP
gujaf-316	160	14	fp	fp	PROPN
gujaf-316	160	15	and	and	CCONJ
gujaf-316	160	16	csr	csr	PROPN
gujaf-316	160	17	.	.	PROPN
gujaf-316	161	1	this	this	PRON
gujaf-316	161	2	implies	imply	VERB
gujaf-316	161	3	that	that	SCONJ
gujaf-316	161	4	csr	csr	NOUN
gujaf-316	161	5	aids	aid	NOUN
gujaf-316	161	6	in	in	ADP
gujaf-316	161	7	enhancing	enhance	VERB
gujaf-316	161	8	banks	bank	NOUN
gujaf-316	161	9	'	'	PART
gujaf-316	161	10	performance	performance	NOUN
gujaf-316	161	11	.	.	PUNCT
gujaf-316	162	1	mahbuba	mahbuba	PROPN
gujaf-316	162	2	and	and	CCONJ
gujaf-316	162	3	farzana	farzana	PROPN
gujaf-316	162	4	(	(	PUNCT
gujaf-316	162	5	2013	2013	NUM
gujaf-316	162	6	)	)	PUNCT
gujaf-316	162	7	investigate	investigate	VERB
gujaf-316	162	8	the	the	DET
gujaf-316	162	9	connection	connection	NOUN
gujaf-316	162	10	between	between	ADP
gujaf-316	162	11	csr	csr	NOUN
gujaf-316	162	12	and	and	CCONJ
gujaf-316	162	13	profitability	profitability	NOUN
gujaf-316	162	14	in	in	ADP
gujaf-316	162	15	bangladesh	bangladesh	NOUN
gujaf-316	162	16	.	.	PUNCT
gujaf-316	163	1	the	the	DET
gujaf-316	163	2	study	study	NOUN
gujaf-316	163	3	made	make	VERB
gujaf-316	163	4	use	use	VERB
gujaf-316	163	5	annual	annual	ADJ
gujaf-316	163	6	report	report	NOUN
gujaf-316	163	7	of	of	ADP
gujaf-316	163	8	the	the	DET
gujaf-316	163	9	dutch	dutch	PROPN
gujaf-316	163	10	bangla	bangla	PROPN
gujaf-316	163	11	bank	bank	PROPN
gujaf-316	163	12	ltd	ltd	PROPN
gujaf-316	163	13	from	from	ADP
gujaf-316	163	14	2002	2002	NUM
gujaf-316	163	15	to	to	ADP
gujaf-316	163	16	2011	2011	NUM
gujaf-316	163	17	.	.	PUNCT
gujaf-316	164	1	the	the	DET
gujaf-316	164	2	study	study	NOUN
gujaf-316	164	3	discovered	discover	VERB
gujaf-316	164	4	a	a	DET
gujaf-316	164	5	favorable	favorable	ADJ
gujaf-316	164	6	correlation	correlation	NOUN
gujaf-316	164	7	between	between	ADP
gujaf-316	164	8	profitability	profitability	NOUN
gujaf-316	164	9	(	(	PUNCT
gujaf-316	164	10	as	as	SCONJ
gujaf-316	164	11	determined	determine	VERB
gujaf-316	164	12	by	by	ADP
gujaf-316	164	13	profit	profit	NOUN
gujaf-316	164	14	after	after	ADP
gujaf-316	164	15	taxes	taxis	NOUN
gujaf-316	164	16	)	)	PUNCT
gujaf-316	164	17	and	and	CCONJ
gujaf-316	164	18	csr	csr	NOUN
gujaf-316	164	19	,	,	PUNCT
gujaf-316	164	20	as	as	SCONJ
gujaf-316	164	21	evaluated	evaluate	VERB
gujaf-316	164	22	by	by	ADP
gujaf-316	164	23	csr	csr	NOUN
gujaf-316	164	24	expenditure	expenditure	NOUN
gujaf-316	164	25	.	.	PUNCT
gujaf-316	165	1	using	use	VERB
gujaf-316	165	2	primary	primary	ADJ
gujaf-316	165	3	data	datum	NOUN
gujaf-316	165	4	,	,	PUNCT
gujaf-316	165	5	dabbas	dabbas	PROPN
gujaf-316	165	6	and	and	CCONJ
gujaf-316	165	7	al	al	PROPN
gujaf-316	165	8	-	-	PUNCT
gujaf-316	165	9	rawashdeh	rawashdeh	PROPN
gujaf-316	165	10	(	(	PUNCT
gujaf-316	165	11	2012	2012	NUM
gujaf-316	165	12	)	)	PUNCT
gujaf-316	165	13	investigated	investigate	VERB
gujaf-316	165	14	how	how	SCONJ
gujaf-316	165	15	csr	csr	NOUN
gujaf-316	165	16	affected	affect	VERB
gujaf-316	165	17	the	the	DET
gujaf-316	165	18	financial	financial	ADJ
gujaf-316	165	19	success	success	NOUN
gujaf-316	165	20	of	of	ADP
gujaf-316	165	21	jordanian	jordanian	ADJ
gujaf-316	165	22	industrial	industrial	ADJ
gujaf-316	165	23	firms	firm	NOUN
gujaf-316	165	24	.	.	PUNCT
gujaf-316	166	1	to	to	PART
gujaf-316	166	2	get	get	VERB
gujaf-316	166	3	responses	response	NOUN
gujaf-316	166	4	to	to	ADP
gujaf-316	166	5	the	the	DET
gujaf-316	166	6	surveys	survey	NOUN
gujaf-316	166	7	,	,	PUNCT
gujaf-316	166	8	they	they	PRON
gujaf-316	166	9	selected	select	VERB
gujaf-316	166	10	50	50	NUM
gujaf-316	166	11	employees	employee	NOUN
gujaf-316	166	12	from	from	ADP
gujaf-316	166	13	jordanian	jordanian	ADJ
gujaf-316	166	14	industrial	industrial	ADJ
gujaf-316	166	15	businesses	business	NOUN
gujaf-316	166	16	.	.	PUNCT
gujaf-316	167	1	according	accord	VERB
gujaf-316	167	2	to	to	ADP
gujaf-316	167	3	the	the	DET
gujaf-316	167	4	report	report	NOUN
gujaf-316	167	5	,	,	PUNCT
gujaf-316	167	6	there	there	PRON
gujaf-316	167	7	is	be	VERB
gujaf-316	167	8	a	a	DET
gujaf-316	167	9	substantial	substantial	ADJ
gujaf-316	167	10	correlation	correlation	NOUN
gujaf-316	167	11	between	between	ADP
gujaf-316	167	12	csr	csr	NOUN
gujaf-316	167	13	initiatives	initiative	NOUN
gujaf-316	167	14	,	,	PUNCT
gujaf-316	167	15	such	such	ADJ
gujaf-316	167	16	giving	give	VERB
gujaf-316	167	17	money	money	NOUN
gujaf-316	167	18	or	or	CCONJ
gujaf-316	167	19	starting	start	VERB
gujaf-316	167	20	non	non	NOUN
gujaf-316	167	21	-	-	NOUN
gujaf-316	167	22	profits	profit	NOUN
gujaf-316	167	23	,	,	PUNCT
gujaf-316	167	24	supporting	support	VERB
gujaf-316	167	25	charitable	charitable	ADJ
gujaf-316	167	26	causes	cause	NOUN
gujaf-316	167	27	,	,	PUNCT
gujaf-316	167	28	and	and	CCONJ
gujaf-316	167	29	the	the	DET
gujaf-316	167	30	financial	financial	ADJ
gujaf-316	167	31	success	success	NOUN
gujaf-316	167	32	of	of	ADP
gujaf-316	167	33	industrial	industrial	ADJ
gujaf-316	167	34	companies	company	NOUN
gujaf-316	167	35	.	.	PUNCT
gujaf-316	168	1	however	however	ADV
gujaf-316	168	2	,	,	PUNCT
gujaf-316	168	3	there	there	PRON
gujaf-316	168	4	is	be	VERB
gujaf-316	168	5	no	no	DET
gujaf-316	168	6	relationship	relationship	NOUN
gujaf-316	168	7	between	between	ADP
gujaf-316	168	8	industrial	industrial	ADJ
gujaf-316	168	9	businesses	business	NOUN
gujaf-316	168	10	'	'	PART
gujaf-316	168	11	profitability	profitability	NOUN
gujaf-316	168	12	and	and	CCONJ
gujaf-316	168	13	awareness	awareness	NOUN
gujaf-316	168	14	and	and	CCONJ
gujaf-316	168	15	guidance	guidance	NOUN
gujaf-316	168	16	efforts	effort	NOUN
gujaf-316	168	17	.	.	PUNCT
gujaf-316	169	1	using	use	VERB
gujaf-316	169	2	a	a	DET
gujaf-316	169	3	sample	sample	NOUN
gujaf-316	169	4	of	of	ADP
gujaf-316	169	5	25	25	NUM
gujaf-316	169	6	companies	company	NOUN
gujaf-316	169	7	from	from	ADP
gujaf-316	169	8	the	the	DET
gujaf-316	169	9	sri	sri	PROPN
gujaf-316	169	10	-	-	PUNCT
gujaf-316	169	11	kehati	kehati	NOUN
gujaf-316	169	12	index	index	NOUN
gujaf-316	169	13	and	and	CCONJ
gujaf-316	169	14	spanning	span	VERB
gujaf-316	169	15	the	the	DET
gujaf-316	169	16	years	year	NOUN
gujaf-316	169	17	2005–2010	2005–2010	NUM
gujaf-316	169	18	,	,	PUNCT
gujaf-316	169	19	wibowo	wibowo	X
gujaf-316	169	20	(	(	PUNCT
gujaf-316	169	21	2012	2012	NUM
gujaf-316	169	22	)	)	PUNCT
gujaf-316	169	23	investigated	investigate	VERB
gujaf-316	169	24	the	the	DET
gujaf-316	169	25	relationship	relationship	NOUN
gujaf-316	169	26	between	between	ADP
gujaf-316	169	27	csr	csr	NOUN
gujaf-316	169	28	disclosure	disclosure	NOUN
gujaf-316	169	29	and	and	CCONJ
gujaf-316	169	30	profitability	profitability	NOUN
gujaf-316	169	31	(	(	PUNCT
gujaf-316	169	32	as	as	SCONJ
gujaf-316	169	33	determined	determine	VERB
gujaf-316	169	34	by	by	ADP
gujaf-316	169	35	return	return	NOUN
gujaf-316	169	36	on	on	ADP
gujaf-316	169	37	asset	asset	NOUN
gujaf-316	169	38	)	)	PUNCT
gujaf-316	169	39	.	.	PUNCT
gujaf-316	170	1	results	result	NOUN
gujaf-316	170	2	indicate	indicate	VERB
gujaf-316	170	3	a	a	DET
gujaf-316	170	4	positive	positive	ADJ
gujaf-316	170	5	relationship	relationship	NOUN
gujaf-316	170	6	between	between	ADP
gujaf-316	170	7	social	social	ADJ
gujaf-316	170	8	performance	performance	NOUN
gujaf-316	170	9	and	and	CCONJ
gujaf-316	170	10	firm	firm	ADJ
gujaf-316	170	11	profitability	profitability	NOUN
gujaf-316	170	12	as	as	ADV
gujaf-316	170	13	well	well	ADV
gujaf-316	170	14	as	as	ADP
gujaf-316	170	15	a	a	DET
gujaf-316	170	16	favorable	favorable	ADJ
gujaf-316	170	17	relationship	relationship	NOUN
gujaf-316	170	18	between	between	ADP
gujaf-316	170	19	corporate	corporate	ADJ
gujaf-316	170	20	profitability	profitability	NOUN
gujaf-316	170	21	and	and	CCONJ
gujaf-316	170	22	social	social	ADJ
gujaf-316	170	23	performance	performance	NOUN
gujaf-316	170	24	.	.	PUNCT
gujaf-316	171	1	shruti	shruti	PROPN
gujaf-316	171	2	(	(	PUNCT
gujaf-316	171	3	2014	2014	NUM
gujaf-316	171	4	)	)	PUNCT
gujaf-316	171	5	investigated	investigate	VERB
gujaf-316	171	6	how	how	SCONJ
gujaf-316	171	7	uk	uk	PROPN
gujaf-316	171	8	companies	company	NOUN
gujaf-316	171	9	'	'	PART
gujaf-316	171	10	financial	financial	ADJ
gujaf-316	171	11	performance	performance	NOUN
gujaf-316	171	12	was	be	AUX
gujaf-316	171	13	affected	affect	VERB
gujaf-316	171	14	by	by	ADP
gujaf-316	171	15	their	their	PRON
gujaf-316	171	16	disclosure	disclosure	NOUN
gujaf-316	171	17	of	of	ADP
gujaf-316	171	18	csr	csr	PROPN
gujaf-316	171	19	.	.	PROPN
gujaf-316	171	20	to	to	PART
gujaf-316	171	21	confirm	confirm	VERB
gujaf-316	171	22	the	the	DET
gujaf-316	171	23	effect	effect	NOUN
gujaf-316	171	24	of	of	ADP
gujaf-316	171	25	csr	csr	NOUN
gujaf-316	171	26	disclosure	disclosure	NOUN
gujaf-316	171	27	on	on	ADP
gujaf-316	171	28	businesses	business	NOUN
gujaf-316	171	29	'	'	PART
gujaf-316	171	30	financial	financial	ADJ
gujaf-316	171	31	success	success	NOUN
gujaf-316	171	32	,	,	PUNCT
gujaf-316	171	33	he	he	PRON
gujaf-316	171	34	ran	run	VERB
gujaf-316	171	35	a	a	DET
gujaf-316	171	36	linear	linear	ADJ
gujaf-316	171	37	regression	regression	NOUN
gujaf-316	171	38	on	on	ADP
gujaf-316	171	39	the	the	DET
gujaf-316	171	40	data	datum	NOUN
gujaf-316	171	41	.	.	PUNCT
gujaf-316	172	1	over	over	ADP
gujaf-316	172	2	a	a	DET
gujaf-316	172	3	five	five	NUM
gujaf-316	172	4	-	-	PUNCT
gujaf-316	172	5	year	year	NOUN
gujaf-316	172	6	period	period	NOUN
gujaf-316	172	7	,	,	PUNCT
gujaf-316	172	8	from	from	ADP
gujaf-316	172	9	2008	2008	NUM
gujaf-316	172	10	to	to	ADP
gujaf-316	172	11	2012	2012	NUM
gujaf-316	172	12	,	,	PUNCT
gujaf-316	172	13	the	the	DET
gujaf-316	172	14	study	study	NOUN
gujaf-316	172	15	examined	examine	VERB
gujaf-316	172	16	csr	csr	NOUN
gujaf-316	172	17	disclosure	disclosure	NOUN
gujaf-316	172	18	in	in	ADP
gujaf-316	172	19	terms	term	NOUN
gujaf-316	172	20	of	of	ADP
gujaf-316	172	21	disclosed	disclose	VERB
gujaf-316	172	22	csr	csr	NOUN
gujaf-316	172	23	keywords	keyword	NOUN
gujaf-316	172	24	on	on	ADP
gujaf-316	172	25	the	the	DET
gujaf-316	172	26	companies	company	NOUN
gujaf-316	172	27	'	'	PART
gujaf-316	172	28	annual	annual	ADJ
gujaf-316	172	29	reports	report	NOUN
gujaf-316	172	30	.	.	PUNCT
gujaf-316	173	1	return	return	VERB
gujaf-316	173	2	on	on	ADP
gujaf-316	173	3	assets	asset	NOUN
gujaf-316	173	4	(	(	PUNCT
gujaf-316	173	5	roa	roa	NOUN
gujaf-316	173	6	)	)	PUNCT
gujaf-316	173	7	,	,	PUNCT
gujaf-316	173	8	tobin	tobin	PROPN
gujaf-316	173	9	's	's	PART
gujaf-316	173	10	q	q	NOUN
gujaf-316	173	11	,	,	PUNCT
gujaf-316	173	12	and	and	CCONJ
gujaf-316	173	13	total	total	ADJ
gujaf-316	173	14	shareholder	shareholder	NOUN
gujaf-316	173	15	returns	return	NOUN
gujaf-316	173	16	(	(	PUNCT
gujaf-316	173	17	tsr	tsr	PROPN
gujaf-316	173	18	)	)	PUNCT
gujaf-316	173	19	were	be	AUX
gujaf-316	173	20	used	use	VERB
gujaf-316	173	21	to	to	PART
gujaf-316	173	22	gauge	gauge	VERB
gujaf-316	173	23	the	the	DET
gujaf-316	173	24	companies	company	NOUN
gujaf-316	173	25	'	'	PART
gujaf-316	173	26	financial	financial	ADJ
gujaf-316	173	27	performance	performance	NOUN
gujaf-316	173	28	.	.	PUNCT
gujaf-316	174	1	the	the	DET
gujaf-316	174	2	outcome	outcome	NOUN
gujaf-316	174	3	shows	show	VERB
gujaf-316	174	4	that	that	SCONJ
gujaf-316	174	5	,	,	PUNCT
gujaf-316	174	6	for	for	ADP
gujaf-316	174	7	the	the	DET
gujaf-316	174	8	chosen	choose	VERB
gujaf-316	174	9	industries	industry	NOUN
gujaf-316	174	10	in	in	ADP
gujaf-316	174	11	the	the	DET
gujaf-316	174	12	uk	uk	PROPN
gujaf-316	174	13	,	,	PUNCT
gujaf-316	174	14	csr	csr	X
gujaf-316	174	15	has	have	VERB
gujaf-316	174	16	no	no	DET
gujaf-316	174	17	gusau	gusau	ADJ
gujaf-316	174	18	journal	journal	NOUN
gujaf-316	174	19	of	of	ADP
gujaf-316	174	20	accounting	accounting	NOUN
gujaf-316	174	21	and	and	CCONJ
gujaf-316	174	22	finance	finance	NOUN
gujaf-316	174	23	,	,	PUNCT
gujaf-316	174	24	vol	vol	NOUN
gujaf-316	174	25	.	.	PROPN
gujaf-316	174	26	5	5	NUM
gujaf-316	174	27	,	,	PUNCT
gujaf-316	174	28	issue	issue	NOUN
gujaf-316	174	29	2	2	NUM
gujaf-316	174	30	,	,	PUNCT
gujaf-316	174	31	october	october	PROPN
gujaf-316	174	32	,	,	PUNCT
gujaf-316	174	33	2024	2024	NUM
gujaf-316	174	34	112	112	NUM
gujaf-316	174	35	discernible	discernible	ADJ
gujaf-316	174	36	effect	effect	NOUN
gujaf-316	174	37	on	on	ADP
gujaf-316	174	38	financial	financial	ADJ
gujaf-316	174	39	success	success	NOUN
gujaf-316	174	40	over	over	ADP
gujaf-316	174	41	the	the	DET
gujaf-316	174	42	long	long	ADJ
gujaf-316	174	43	or	or	CCONJ
gujaf-316	174	44	medium	medium	ADJ
gujaf-316	174	45	term	term	NOUN
gujaf-316	174	46	.	.	PUNCT
gujaf-316	175	1	using	use	VERB
gujaf-316	175	2	linear	linear	PROPN
gujaf-316	175	3	regression	regression	NOUN
gujaf-316	175	4	analysis	analysis	NOUN
gujaf-316	175	5	and	and	CCONJ
gujaf-316	175	6	the	the	DET
gujaf-316	175	7	granger	granger	PROPN
gujaf-316	175	8	causality	causality	PROPN
gujaf-316	175	9	test	test	NOUN
gujaf-316	175	10	,	,	PUNCT
gujaf-316	175	11	hirigoyen	hirigoyen	NOUN
gujaf-316	175	12	and	and	CCONJ
gujaf-316	175	13	poulain	poulain	NOUN
gujaf-316	175	14	(	(	PUNCT
gujaf-316	175	15	2015	2015	NUM
gujaf-316	175	16	)	)	PUNCT
gujaf-316	175	17	investigated	investigate	VERB
gujaf-316	175	18	the	the	DET
gujaf-316	175	19	relationship	relationship	NOUN
gujaf-316	175	20	between	between	ADP
gujaf-316	175	21	csr	csr	NOUN
gujaf-316	175	22	and	and	CCONJ
gujaf-316	175	23	firms	firm	NOUN
gujaf-316	175	24	'	'	PART
gujaf-316	175	25	performance	performance	NOUN
gujaf-316	175	26	based	base	VERB
gujaf-316	175	27	on	on	ADP
gujaf-316	175	28	329	329	NUM
gujaf-316	175	29	listed	list	VERB
gujaf-316	175	30	companies	company	NOUN
gujaf-316	175	31	in	in	ADP
gujaf-316	175	32	the	the	DET
gujaf-316	175	33	us	us	PROPN
gujaf-316	175	34	,	,	PUNCT
gujaf-316	175	35	europe	europe	PROPN
gujaf-316	175	36	,	,	PUNCT
gujaf-316	175	37	and	and	CCONJ
gujaf-316	175	38	asia	asia	PROPN
gujaf-316	175	39	-	-	PUNCT
gujaf-316	175	40	pacific	pacific	PROPN
gujaf-316	175	41	region	region	NOUN
gujaf-316	175	42	during	during	ADP
gujaf-316	175	43	2009	2009	NUM
gujaf-316	175	44	-	-	SYM
gujaf-316	175	45	2010	2010	NUM
gujaf-316	175	46	.	.	PUNCT
gujaf-316	176	1	the	the	DET
gujaf-316	176	2	study	study	NOUN
gujaf-316	176	3	employed	employ	VERB
gujaf-316	176	4	market	market	NOUN
gujaf-316	176	5	behavior	behavior	NOUN
gujaf-316	176	6	,	,	PUNCT
gujaf-316	176	7	governance	governance	NOUN
gujaf-316	176	8	,	,	PUNCT
gujaf-316	176	9	social	social	ADJ
gujaf-316	176	10	commitment	commitment	NOUN
gujaf-316	176	11	,	,	PUNCT
gujaf-316	176	12	human	human	ADJ
gujaf-316	176	13	resources	resource	NOUN
gujaf-316	176	14	,	,	PUNCT
gujaf-316	176	15	human	human	ADJ
gujaf-316	176	16	rights	right	NOUN
gujaf-316	176	17	in	in	ADP
gujaf-316	176	18	the	the	DET
gujaf-316	176	19	workplace	workplace	NOUN
gujaf-316	176	20	,	,	PUNCT
gujaf-316	176	21	and	and	CCONJ
gujaf-316	176	22	environmental	environmental	ADJ
gujaf-316	176	23	respect	respect	NOUN
gujaf-316	176	24	as	as	ADP
gujaf-316	176	25	stand	stand	NOUN
gujaf-316	176	26	-	-	PUNCT
gujaf-316	176	27	ins	in	NOUN
gujaf-316	176	28	for	for	ADP
gujaf-316	176	29	csr	csr	PROPN
gujaf-316	176	30	.	.	PUNCT
gujaf-316	177	1	the	the	DET
gujaf-316	177	2	study	study	NOUN
gujaf-316	177	3	's	's	PART
gujaf-316	177	4	conclusions	conclusion	NOUN
gujaf-316	177	5	demonstrate	demonstrate	VERB
gujaf-316	177	6	that	that	SCONJ
gujaf-316	177	7	increased	increase	VERB
gujaf-316	177	8	social	social	ADJ
gujaf-316	177	9	responsibility	responsibility	NOUN
gujaf-316	177	10	has	have	VERB
gujaf-316	177	11	a	a	DET
gujaf-316	177	12	detrimental	detrimental	ADJ
gujaf-316	177	13	effect	effect	NOUN
gujaf-316	177	14	on	on	ADP
gujaf-316	177	15	csr	csr	NOUN
gujaf-316	177	16	in	in	ADP
gujaf-316	177	17	addition	addition	NOUN
gujaf-316	177	18	to	to	ADP
gujaf-316	177	19	not	not	PART
gujaf-316	177	20	producing	produce	VERB
gujaf-316	177	21	better	well	ADJ
gujaf-316	177	22	performance	performance	NOUN
gujaf-316	177	23	.	.	PUNCT
gujaf-316	178	1	mehwish	mehwish	NOUN
gujaf-316	178	2	(	(	PUNCT
gujaf-316	178	3	2018	2018	NUM
gujaf-316	178	4	)	)	PUNCT
gujaf-316	178	5	used	use	VERB
gujaf-316	178	6	the	the	DET
gujaf-316	178	7	banking	banking	NOUN
gujaf-316	178	8	sector	sector	NOUN
gujaf-316	178	9	in	in	ADP
gujaf-316	178	10	pakistan	pakistan	PROPN
gujaf-316	178	11	to	to	PART
gujaf-316	178	12	investigate	investigate	VERB
gujaf-316	178	13	csr	csr	NOUN
gujaf-316	178	14	and	and	CCONJ
gujaf-316	178	15	how	how	SCONJ
gujaf-316	178	16	it	it	PRON
gujaf-316	178	17	affects	affect	VERB
gujaf-316	178	18	financial	financial	ADJ
gujaf-316	178	19	performance	performance	NOUN
gujaf-316	178	20	.	.	PUNCT
gujaf-316	179	1	csr	csr	PROPN
gujaf-316	179	2	significantly	significantly	ADV
gujaf-316	179	3	improves	improve	VERB
gujaf-316	179	4	roe	roe	NOUN
gujaf-316	179	5	and	and	CCONJ
gujaf-316	179	6	roa	roa	PROPN
gujaf-316	179	7	,	,	PUNCT
gujaf-316	179	8	according	accord	VERB
gujaf-316	179	9	to	to	ADP
gujaf-316	179	10	the	the	DET
gujaf-316	179	11	results	result	NOUN
gujaf-316	179	12	of	of	ADP
gujaf-316	179	13	his	his	PRON
gujaf-316	179	14	analysis	analysis	NOUN
gujaf-316	179	15	,	,	PUNCT
gujaf-316	179	16	which	which	PRON
gujaf-316	179	17	was	be	AUX
gujaf-316	179	18	conducted	conduct	VERB
gujaf-316	179	19	using	use	VERB
gujaf-316	179	20	the	the	DET
gujaf-316	179	21	ordinary	ordinary	ADJ
gujaf-316	179	22	least	least	ADJ
gujaf-316	179	23	square	square	ADJ
gujaf-316	179	24	(	(	PUNCT
gujaf-316	179	25	ols	ol	NOUN
gujaf-316	179	26	)	)	PUNCT
gujaf-316	179	27	regression	regression	NOUN
gujaf-316	179	28	technique	technique	NOUN
gujaf-316	179	29	to	to	PART
gujaf-316	179	30	ascertain	ascertain	VERB
gujaf-316	179	31	the	the	DET
gujaf-316	179	32	relative	relative	ADJ
gujaf-316	179	33	reputation	reputation	NOUN
gujaf-316	179	34	of	of	ADP
gujaf-316	179	35	individual	individual	ADJ
gujaf-316	179	36	variables	variable	NOUN
gujaf-316	179	37	and	and	CCONJ
gujaf-316	179	38	identify	identify	VERB
gujaf-316	179	39	which	which	DET
gujaf-316	179	40	independent	independent	ADJ
gujaf-316	179	41	variable	variable	NOUN
gujaf-316	179	42	influences	influence	VERB
gujaf-316	179	43	the	the	DET
gujaf-316	179	44	dependent	dependent	ADJ
gujaf-316	179	45	variables	variable	NOUN
gujaf-316	179	46	represented	represent	VERB
gujaf-316	179	47	by	by	ADP
gujaf-316	179	48	the	the	DET
gujaf-316	179	49	sign	sign	NOUN
gujaf-316	179	50	of	of	ADP
gujaf-316	179	51	beta	beta	ADJ
gujaf-316	179	52	coefficients	coefficient	NOUN
gujaf-316	179	53	.	.	PUNCT
gujaf-316	180	1	csr	csr	NOUN
gujaf-316	180	2	and	and	CCONJ
gujaf-316	180	3	business	business	NOUN
gujaf-316	180	4	performance	performance	NOUN
gujaf-316	180	5	:	:	PUNCT
gujaf-316	180	6	an	an	DET
gujaf-316	180	7	empirical	empirical	ADJ
gujaf-316	180	8	study	study	NOUN
gujaf-316	180	9	of	of	ADP
gujaf-316	180	10	jordanian	jordanian	ADJ
gujaf-316	180	11	companies	company	NOUN
gujaf-316	180	12	registered	register	VERB
gujaf-316	180	13	on	on	ADP
gujaf-316	180	14	the	the	DET
gujaf-316	180	15	amman	amman	PROPN
gujaf-316	180	16	stock	stock	PROPN
gujaf-316	180	17	exchange	exchange	PROPN
gujaf-316	180	18	was	be	AUX
gujaf-316	180	19	conducted	conduct	VERB
gujaf-316	180	20	by	by	ADP
gujaf-316	180	21	najeb	najeb	NOUN
gujaf-316	180	22	and	and	CCONJ
gujaf-316	180	23	awni	awni	PRON
gujaf-316	180	24	(	(	PUNCT
gujaf-316	180	25	2017	2017	NUM
gujaf-316	180	26	)	)	PUNCT
gujaf-316	180	27	.	.	PUNCT
gujaf-316	181	1	to	to	PART
gujaf-316	181	2	arrive	arrive	VERB
gujaf-316	181	3	at	at	ADP
gujaf-316	181	4	their	their	PRON
gujaf-316	181	5	findings	finding	NOUN
gujaf-316	181	6	,	,	PUNCT
gujaf-316	181	7	they	they	PRON
gujaf-316	181	8	employed	employ	VERB
gujaf-316	181	9	regression	regression	NOUN
gujaf-316	181	10	,	,	PUNCT
gujaf-316	181	11	correlation	correlation	NOUN
gujaf-316	181	12	,	,	PUNCT
gujaf-316	181	13	and	and	CCONJ
gujaf-316	181	14	descriptive	descriptive	ADJ
gujaf-316	181	15	statistics	statistic	NOUN
gujaf-316	181	16	on	on	ADP
gujaf-316	181	17	a	a	DET
gujaf-316	181	18	purposively	purposively	ADV
gujaf-316	181	19	sampled	sample	VERB
gujaf-316	181	20	data	datum	NOUN
gujaf-316	181	21	set	set	VERB
gujaf-316	181	22	.	.	PUNCT
gujaf-316	182	1	csr	csr	NOUN
gujaf-316	182	2	,	,	PUNCT
gujaf-316	182	3	accounting	accounting	NOUN
gujaf-316	182	4	-	-	PUNCT
gujaf-316	182	5	based	base	VERB
gujaf-316	182	6	performance	performance	NOUN
gujaf-316	182	7	(	(	PUNCT
gujaf-316	182	8	roa	roa	PROPN
gujaf-316	182	9	,	,	PUNCT
gujaf-316	182	10	roe	roe	NOUN
gujaf-316	182	11	,	,	PUNCT
gujaf-316	182	12	and	and	CCONJ
gujaf-316	182	13	roce	roce	NOUN
gujaf-316	182	14	)	)	PUNCT
gujaf-316	182	15	,	,	PUNCT
gujaf-316	182	16	and	and	CCONJ
gujaf-316	182	17	market	market	NOUN
gujaf-316	182	18	-	-	PUNCT
gujaf-316	182	19	based	base	VERB
gujaf-316	182	20	performance	performance	NOUN
gujaf-316	182	21	were	be	AUX
gujaf-316	182	22	found	find	VERB
gujaf-316	182	23	to	to	PART
gujaf-316	182	24	be	be	AUX
gujaf-316	182	25	positively	positively	ADV
gujaf-316	182	26	but	but	CCONJ
gujaf-316	182	27	not	not	PART
gujaf-316	182	28	significantly	significantly	ADV
gujaf-316	182	29	correlated	correlate	VERB
gujaf-316	182	30	,	,	PUNCT
gujaf-316	182	31	but	but	CCONJ
gujaf-316	182	32	the	the	DET
gujaf-316	182	33	eps	eps	PROPN
gujaf-316	182	34	ratio	ratio	NOUN
gujaf-316	182	35	showed	show	VERB
gujaf-316	182	36	a	a	DET
gujaf-316	182	37	significant	significant	ADJ
gujaf-316	182	38	correlation	correlation	NOUN
gujaf-316	182	39	and	and	CCONJ
gujaf-316	182	40	the	the	DET
gujaf-316	182	41	ros	ros	PROPN
gujaf-316	182	42	ratio	ratio	NOUN
gujaf-316	182	43	a	a	DET
gujaf-316	182	44	negative	negative	ADJ
gujaf-316	182	45	one	one	NUM
gujaf-316	182	46	.	.	PUNCT
gujaf-316	183	1	according	accord	VERB
gujaf-316	183	2	to	to	ADP
gujaf-316	183	3	the	the	DET
gujaf-316	183	4	results	result	NOUN
gujaf-316	183	5	of	of	ADP
gujaf-316	183	6	the	the	DET
gujaf-316	183	7	re	re	PROPN
gujaf-316	183	8	model	model	NOUN
gujaf-316	183	9	,	,	PUNCT
gujaf-316	183	10	there	there	PRON
gujaf-316	183	11	is	be	VERB
gujaf-316	183	12	a	a	DET
gujaf-316	183	13	negative	negative	ADJ
gujaf-316	183	14	correlation	correlation	NOUN
gujaf-316	183	15	between	between	ADP
gujaf-316	183	16	market	market	NOUN
gujaf-316	183	17	-	-	PUNCT
gujaf-316	183	18	based	base	VERB
gujaf-316	183	19	company	company	NOUN
gujaf-316	183	20	performance	performance	NOUN
gujaf-316	183	21	(	(	PUNCT
gujaf-316	183	22	roa	roa	PROPN
gujaf-316	183	23	,	,	PUNCT
gujaf-316	183	24	ros	ros	PROPN
gujaf-316	183	25	,	,	PUNCT
gujaf-316	183	26	p	p	X
gujaf-316	183	27	/	/	SYM
gujaf-316	183	28	r	r	NOUN
gujaf-316	183	29	,	,	PUNCT
gujaf-316	183	30	and	and	CCONJ
gujaf-316	183	31	eps	eps	PROPN
gujaf-316	183	32	)	)	PUNCT
gujaf-316	183	33	,	,	PUNCT
gujaf-316	183	34	accounting	accounting	NOUN
gujaf-316	183	35	-	-	PUNCT
gujaf-316	183	36	based	base	VERB
gujaf-316	183	37	firm	firm	ADJ
gujaf-316	183	38	performance	performance	NOUN
gujaf-316	183	39	,	,	PUNCT
gujaf-316	183	40	and	and	CCONJ
gujaf-316	183	41	csr	csr	NOUN
gujaf-316	183	42	.	.	PROPN
gujaf-316	183	43	as	as	ADP
gujaf-316	183	44	a	a	DET
gujaf-316	183	45	result	result	NOUN
gujaf-316	183	46	,	,	PUNCT
gujaf-316	183	47	the	the	DET
gujaf-316	183	48	null	null	ADJ
gujaf-316	183	49	hypothesis	hypothesis	NOUN
gujaf-316	183	50	is	be	AUX
gujaf-316	183	51	rejected	reject	VERB
gujaf-316	183	52	by	by	ADP
gujaf-316	183	53	the	the	DET
gujaf-316	183	54	hausman	hausman	PROPN
gujaf-316	183	55	test	test	NOUN
gujaf-316	183	56	results	result	NOUN
gujaf-316	183	57	.	.	PUNCT
gujaf-316	184	1	however	however	ADV
gujaf-316	184	2	,	,	PUNCT
gujaf-316	184	3	because	because	SCONJ
gujaf-316	184	4	the	the	DET
gujaf-316	184	5	hausman	hausman	ADJ
gujaf-316	184	6	test	test	NOUN
gujaf-316	184	7	results	result	NOUN
gujaf-316	184	8	are	be	AUX
gujaf-316	184	9	negligible	negligible	ADJ
gujaf-316	184	10	,	,	PUNCT
gujaf-316	184	11	roe	roe	NOUN
gujaf-316	184	12	,	,	PUNCT
gujaf-316	184	13	roce	roce	NOUN
gujaf-316	184	14	,	,	PUNCT
gujaf-316	184	15	and	and	CCONJ
gujaf-316	184	16	p	p	X
gujaf-316	184	17	/	/	SYM
gujaf-316	184	18	v	v	NOUN
gujaf-316	184	19	the	the	DET
gujaf-316	184	20	metrics	metric	NOUN
gujaf-316	184	21	used	use	VERB
gujaf-316	184	22	to	to	PART
gujaf-316	184	23	assess	assess	VERB
gujaf-316	184	24	the	the	DET
gujaf-316	184	25	company	company	NOUN
gujaf-316	184	26	's	's	PART
gujaf-316	184	27	performance	performance	NOUN
gujaf-316	184	28	are	be	AUX
gujaf-316	184	29	all	all	ADV
gujaf-316	184	30	positive	positive	ADJ
gujaf-316	184	31	.	.	PUNCT
gujaf-316	185	1	this	this	PRON
gujaf-316	185	2	indicates	indicate	VERB
gujaf-316	185	3	that	that	SCONJ
gujaf-316	185	4	result	result	NOUN
gujaf-316	185	5	lists	list	NOUN
gujaf-316	185	6	are	be	AUX
gujaf-316	185	7	not	not	PART
gujaf-316	185	8	statistically	statistically	ADV
gujaf-316	185	9	validated	validate	VERB
gujaf-316	185	10	by	by	ADP
gujaf-316	185	11	the	the	DET
gujaf-316	185	12	most	most	ADV
gujaf-316	185	13	statistically	statistically	ADV
gujaf-316	185	14	significant	significant	ADJ
gujaf-316	185	15	findings	finding	NOUN
gujaf-316	185	16	.	.	PUNCT
gujaf-316	186	1	singh	singh	PROPN
gujaf-316	186	2	(	(	PUNCT
gujaf-316	186	3	2014	2014	NUM
gujaf-316	186	4	)	)	PUNCT
gujaf-316	186	5	investigated	investigate	VERB
gujaf-316	186	6	the	the	DET
gujaf-316	186	7	impact	impact	NOUN
gujaf-316	186	8	of	of	ADP
gujaf-316	186	9	csr	csr	NOUN
gujaf-316	186	10	disclosure	disclosure	NOUN
gujaf-316	186	11	on	on	ADP
gujaf-316	186	12	the	the	DET
gujaf-316	186	13	financial	financial	ADJ
gujaf-316	186	14	performance	performance	NOUN
gujaf-316	186	15	of	of	ADP
gujaf-316	186	16	uk	uk	PROPN
gujaf-316	186	17	enterprises	enterprise	NOUN
gujaf-316	186	18	.	.	PUNCT
gujaf-316	187	1	using	use	VERB
gujaf-316	187	2	csr	csr	NOUN
gujaf-316	187	3	disclosure	disclosure	NOUN
gujaf-316	187	4	in	in	ADP
gujaf-316	187	5	terms	term	NOUN
gujaf-316	187	6	of	of	ADP
gujaf-316	187	7	published	publish	VERB
gujaf-316	187	8	csr	csr	NOUN
gujaf-316	187	9	keywords	keyword	NOUN
gujaf-316	187	10	on	on	ADP
gujaf-316	187	11	the	the	DET
gujaf-316	187	12	firms	firm	NOUN
gujaf-316	187	13	'	'	PART
gujaf-316	187	14	annual	annual	ADJ
gujaf-316	187	15	reports	report	NOUN
gujaf-316	187	16	over	over	ADP
gujaf-316	187	17	a	a	DET
gujaf-316	187	18	five	five	NUM
gujaf-316	187	19	-	-	PUNCT
gujaf-316	187	20	year	year	NOUN
gujaf-316	187	21	period	period	NOUN
gujaf-316	187	22	from	from	ADP
gujaf-316	187	23	2008	2008	NUM
gujaf-316	187	24	to	to	ADP
gujaf-316	187	25	2012	2012	NUM
gujaf-316	187	26	,	,	PUNCT
gujaf-316	187	27	the	the	DET
gujaf-316	187	28	study	study	NOUN
gujaf-316	187	29	is	be	AUX
gujaf-316	187	30	expanded	expand	VERB
gujaf-316	187	31	to	to	PART
gujaf-316	187	32	include	include	VERB
gujaf-316	187	33	three	three	NUM
gujaf-316	187	34	uk	uk	PROPN
gujaf-316	187	35	businesses	business	NOUN
gujaf-316	187	36	:	:	PUNCT
gujaf-316	187	37	the	the	DET
gujaf-316	187	38	extraction	extraction	NOUN
gujaf-316	187	39	of	of	ADP
gujaf-316	187	40	natural	natural	ADJ
gujaf-316	187	41	gas	gas	NOUN
gujaf-316	187	42	and	and	CCONJ
gujaf-316	187	43	crude	crude	ADJ
gujaf-316	187	44	oil	oil	NOUN
gujaf-316	187	45	,	,	PUNCT
gujaf-316	187	46	the	the	DET
gujaf-316	187	47	mining	mining	NOUN
gujaf-316	187	48	of	of	ADP
gujaf-316	187	49	metal	metal	NOUN
gujaf-316	187	50	ores	ore	NOUN
gujaf-316	187	51	and	and	CCONJ
gujaf-316	187	52	preparations	preparation	NOUN
gujaf-316	187	53	,	,	PUNCT
gujaf-316	187	54	and	and	CCONJ
gujaf-316	187	55	the	the	DET
gujaf-316	187	56	manufacturing	manufacturing	NOUN
gujaf-316	187	57	of	of	ADP
gujaf-316	187	58	basic	basic	ADJ
gujaf-316	187	59	pharmaceutical	pharmaceutical	ADJ
gujaf-316	187	60	products	product	NOUN
gujaf-316	187	61	and	and	CCONJ
gujaf-316	187	62	pharmaceutical	pharmaceutical	NOUN
gujaf-316	187	63	preparations	preparation	NOUN
gujaf-316	187	64	.	.	PUNCT
gujaf-316	188	1	the	the	DET
gujaf-316	188	2	study	study	NOUN
gujaf-316	188	3	's	's	PART
gujaf-316	188	4	findings	finding	NOUN
gujaf-316	188	5	demonstrated	demonstrate	VERB
gujaf-316	188	6	that	that	SCONJ
gujaf-316	188	7	,	,	PUNCT
gujaf-316	188	8	both	both	CCONJ
gujaf-316	188	9	in	in	ADP
gujaf-316	188	10	the	the	DET
gujaf-316	188	11	short	short	ADJ
gujaf-316	188	12	and	and	CCONJ
gujaf-316	188	13	long	long	ADJ
gujaf-316	188	14	term	term	NOUN
gujaf-316	188	15	,	,	PUNCT
gujaf-316	188	16	there	there	PRON
gujaf-316	188	17	is	be	VERB
gujaf-316	188	18	no	no	DET
gujaf-316	188	19	discernible	discernible	ADJ
gujaf-316	188	20	effect	effect	NOUN
gujaf-316	188	21	of	of	ADP
gujaf-316	188	22	csr	csr	NOUN
gujaf-316	188	23	disclosure	disclosure	NOUN
gujaf-316	188	24	on	on	ADP
gujaf-316	188	25	financial	financial	ADJ
gujaf-316	188	26	performance	performance	NOUN
gujaf-316	188	27	.	.	PUNCT
gujaf-316	189	1	for	for	ADP
gujaf-316	189	2	the	the	DET
gujaf-316	189	3	chosen	choose	VERB
gujaf-316	189	4	industries	industry	NOUN
gujaf-316	189	5	.	.	PUNCT
gujaf-316	190	1	in	in	ADP
gujaf-316	190	2	the	the	DET
gujaf-316	190	3	baltic	baltic	ADJ
gujaf-316	190	4	states	state	NOUN
gujaf-316	190	5	of	of	ADP
gujaf-316	190	6	latvia	latvia	PROPN
gujaf-316	190	7	,	,	PUNCT
gujaf-316	190	8	lithuania	lithuania	PROPN
gujaf-316	190	9	,	,	PUNCT
gujaf-316	190	10	and	and	CCONJ
gujaf-316	190	11	estonia	estonia	PROPN
gujaf-316	190	12	,	,	PUNCT
gujaf-316	190	13	aile	aile	PROPN
gujaf-316	190	14	and	and	CCONJ
gujaf-316	190	15	bausys	bausy	NOUN
gujaf-316	190	16	(	(	PUNCT
gujaf-316	190	17	2013	2013	NUM
gujaf-316	190	18	)	)	PUNCT
gujaf-316	190	19	investigated	investigate	VERB
gujaf-316	190	20	the	the	DET
gujaf-316	190	21	connection	connection	NOUN
gujaf-316	190	22	between	between	ADP
gujaf-316	190	23	csr	csr	NOUN
gujaf-316	190	24	initiatives	initiative	NOUN
gujaf-316	190	25	and	and	CCONJ
gujaf-316	190	26	business	business	NOUN
gujaf-316	190	27	financial	financial	ADJ
gujaf-316	190	28	success	success	NOUN
gujaf-316	190	29	from	from	ADP
gujaf-316	190	30	2009	2009	NUM
gujaf-316	190	31	to	to	ADP
gujaf-316	190	32	2011	2011	NUM
gujaf-316	190	33	.	.	PUNCT
gujaf-316	191	1	to	to	PART
gujaf-316	191	2	ascertain	ascertain	VERB
gujaf-316	191	3	which	which	DET
gujaf-316	191	4	specific	specific	ADJ
gujaf-316	191	5	csr	csr	NOUN
gujaf-316	191	6	categories	category	NOUN
gujaf-316	191	7	have	have	VERB
gujaf-316	191	8	the	the	DET
gujaf-316	191	9	most	most	ADJ
gujaf-316	191	10	impact	impact	NOUN
gujaf-316	191	11	on	on	ADP
gujaf-316	191	12	a	a	DET
gujaf-316	191	13	firm	firm	NOUN
gujaf-316	191	14	's	's	PART
gujaf-316	191	15	financial	financial	ADJ
gujaf-316	191	16	performance	performance	NOUN
gujaf-316	191	17	,	,	PUNCT
gujaf-316	191	18	csr	csr	X
gujaf-316	191	19	are	be	AUX
gujaf-316	191	20	separated	separate	VERB
gujaf-316	191	21	into	into	ADP
gujaf-316	191	22	five	five	NUM
gujaf-316	191	23	areas	area	NOUN
gujaf-316	191	24	:	:	PUNCT
gujaf-316	191	25	workplace	workplace	NOUN
gujaf-316	191	26	,	,	PUNCT
gujaf-316	191	27	marketplace	marketplace	NOUN
gujaf-316	191	28	,	,	PUNCT
gujaf-316	191	29	environment	environment	NOUN
gujaf-316	191	30	,	,	PUNCT
gujaf-316	191	31	community	community	NOUN
gujaf-316	191	32	,	,	PUNCT
gujaf-316	191	33	and	and	CCONJ
gujaf-316	191	34	other	other	ADJ
gujaf-316	191	35	csr	csr	PROPN
gujaf-316	191	36	.	.	PROPN
gujaf-316	191	37	csr	csr	PROPN
gujaf-316	191	38	was	be	AUX
gujaf-316	191	39	measured	measure	VERB
gujaf-316	191	40	using	use	VERB
gujaf-316	191	41	the	the	DET
gujaf-316	191	42	content	content	NOUN
gujaf-316	191	43	analysis	analysis	NOUN
gujaf-316	191	44	methodology	methodology	NOUN
gujaf-316	191	45	,	,	PUNCT
gujaf-316	191	46	and	and	CCONJ
gujaf-316	191	47	regressions	regression	NOUN
gujaf-316	191	48	were	be	AUX
gujaf-316	191	49	performed	perform	VERB
gujaf-316	191	50	to	to	PART
gujaf-316	191	51	ascertain	ascertain	VERB
gujaf-316	191	52	the	the	DET
gujaf-316	191	53	association	association	NOUN
gujaf-316	191	54	between	between	ADP
gujaf-316	191	55	csr	csr	NOUN
gujaf-316	191	56	and	and	CCONJ
gujaf-316	191	57	firm	firm	ADJ
gujaf-316	191	58	financial	financial	ADJ
gujaf-316	191	59	success	success	NOUN
gujaf-316	191	60	,	,	PUNCT
gujaf-316	191	61	as	as	SCONJ
gujaf-316	191	62	measured	measure	VERB
gujaf-316	191	63	by	by	ADP
gujaf-316	191	64	roa	roa	PROPN
gujaf-316	191	65	.	.	PUNCT
gujaf-316	192	1	the	the	DET
gujaf-316	192	2	findings	finding	NOUN
gujaf-316	192	3	demonstrated	demonstrate	VERB
gujaf-316	192	4	that	that	SCONJ
gujaf-316	192	5	csr	csr	NOUN
gujaf-316	192	6	initiatives	initiative	NOUN
gujaf-316	192	7	had	have	VERB
gujaf-316	192	8	no	no	DET
gujaf-316	192	9	bearing	bearing	NOUN
gujaf-316	192	10	on	on	ADP
gujaf-316	192	11	the	the	DET
gujaf-316	192	12	financial	financial	ADJ
gujaf-316	192	13	success	success	NOUN
gujaf-316	192	14	of	of	ADP
gujaf-316	192	15	baltics	baltics	PROPN
gujaf-316	192	16	businesses	business	NOUN
gujaf-316	192	17	.	.	PUNCT
gujaf-316	193	1	nonetheless	nonetheless	ADV
gujaf-316	193	2	,	,	PUNCT
gujaf-316	193	3	it	it	PRON
gujaf-316	193	4	was	be	AUX
gujaf-316	193	5	discovered	discover	VERB
gujaf-316	193	6	that	that	SCONJ
gujaf-316	193	7	several	several	ADJ
gujaf-316	193	8	csr	csr	NOUN
gujaf-316	193	9	categories	category	NOUN
gujaf-316	193	10	influenced	influence	VERB
gujaf-316	193	11	roa	roa	PROPN
gujaf-316	193	12	.	.	PUNCT
gujaf-316	194	1	the	the	DET
gujaf-316	194	2	effect	effect	NOUN
gujaf-316	194	3	of	of	ADP
gujaf-316	194	4	csr	csr	NOUN
gujaf-316	194	5	on	on	ADP
gujaf-316	194	6	the	the	DET
gujaf-316	194	7	financial	financial	ADJ
gujaf-316	194	8	performance	performance	NOUN
gujaf-316	194	9	of	of	ADP
gujaf-316	194	10	deposit	deposit	NOUN
gujaf-316	194	11	money	money	NOUN
gujaf-316	194	12	banks	bank	NOUN
gujaf-316	194	13	in	in	ADP
gujaf-316	194	14	nigeria	nigeria	PROPN
gujaf-316	194	15	is	be	AUX
gujaf-316	194	16	examined	examine	VERB
gujaf-316	194	17	by	by	ADP
gujaf-316	194	18	halima	halima	PROPN
gujaf-316	194	19	and	and	CCONJ
gujaf-316	194	20	bandi	bandi	PROPN
gujaf-316	194	21	(	(	PUNCT
gujaf-316	194	22	2022	2022	NUM
gujaf-316	194	23	)	)	PUNCT
gujaf-316	194	24	using	use	VERB
gujaf-316	194	25	annual	annual	ADJ
gujaf-316	194	26	reports	report	NOUN
gujaf-316	194	27	and	and	CCONJ
gujaf-316	194	28	financial	financial	ADJ
gujaf-316	194	29	statements	statement	NOUN
gujaf-316	194	30	of	of	ADP
gujaf-316	194	31	thirteen	thirteen	NUM
gujaf-316	194	32	banks	bank	NOUN
gujaf-316	194	33	for	for	ADP
gujaf-316	194	34	the	the	DET
gujaf-316	194	35	tenyear	tenyear	ADJ
gujaf-316	194	36	period	period	NOUN
gujaf-316	194	37	following	follow	VERB
gujaf-316	194	38	recapitalization	recapitalization	NOUN
gujaf-316	194	39	(	(	PUNCT
gujaf-316	194	40	2005	2005	NUM
gujaf-316	194	41	-	-	SYM
gujaf-316	194	42	2014	2014	NUM
gujaf-316	194	43	)	)	PUNCT
gujaf-316	194	44	.	.	PUNCT
gujaf-316	195	1	the	the	DET
gujaf-316	195	2	financial	financial	ADJ
gujaf-316	195	3	performance	performance	NOUN
gujaf-316	195	4	variables	variable	NOUN
gujaf-316	195	5	of	of	ADP
gujaf-316	195	6	the	the	DET
gujaf-316	195	7	banks	bank	NOUN
gujaf-316	195	8	,	,	PUNCT
gujaf-316	195	9	roa	roa	PROPN
gujaf-316	195	10	,	,	PUNCT
gujaf-316	195	11	roe	roe	NOUN
gujaf-316	195	12	,	,	PUNCT
gujaf-316	195	13	rod	rod	NOUN
gujaf-316	195	14	,	,	PUNCT
gujaf-316	195	15	and	and	CCONJ
gujaf-316	195	16	pat	pat	NOUN
gujaf-316	195	17	,	,	PUNCT
gujaf-316	195	18	as	as	ADV
gujaf-316	195	19	well	well	ADV
gujaf-316	195	20	as	as	ADP
gujaf-316	195	21	csr	csr	NOUN
gujaf-316	195	22	expenditure	expenditure	NOUN
gujaf-316	195	23	,	,	PUNCT
gujaf-316	195	24	were	be	AUX
gujaf-316	195	25	measured	measure	VERB
gujaf-316	195	26	and	and	CCONJ
gujaf-316	195	27	analyzed	analyze	VERB
gujaf-316	195	28	.	.	PUNCT
gujaf-316	196	1	the	the	DET
gujaf-316	196	2	results	result	NOUN
gujaf-316	196	3	showed	show	VERB
gujaf-316	196	4	that	that	SCONJ
gujaf-316	196	5	prior	prior	ADJ
gujaf-316	196	6	financial	financial	ADJ
gujaf-316	196	7	performance	performance	NOUN
gujaf-316	196	8	had	have	VERB
gujaf-316	196	9	a	a	DET
gujaf-316	196	10	significant	significant	ADJ
gujaf-316	196	11	positive	positive	ADJ
gujaf-316	196	12	effect	effect	NOUN
gujaf-316	196	13	,	,	PUNCT
gujaf-316	196	14	and	and	CCONJ
gujaf-316	196	15	that	that	SCONJ
gujaf-316	196	16	there	there	PRON
gujaf-316	196	17	were	be	VERB
gujaf-316	196	18	strong	strong	ADJ
gujaf-316	196	19	positive	positive	ADJ
gujaf-316	196	20	effects	effect	NOUN
gujaf-316	196	21	between	between	ADP
gujaf-316	196	22	the	the	DET
gujaf-316	196	23	variables	variable	NOUN
gujaf-316	196	24	under	under	ADP
gujaf-316	196	25	investigation	investigation	NOUN
gujaf-316	196	26	.	.	PUNCT
gujaf-316	197	1	based	base	VERB
gujaf-316	197	2	on	on	ADP
gujaf-316	197	3	these	these	DET
gujaf-316	197	4	findings	finding	NOUN
gujaf-316	197	5	,	,	PUNCT
gujaf-316	197	6	csr	csr	NOUN
gujaf-316	197	7	expenditure	expenditure	NOUN
gujaf-316	197	8	has	have	VERB
gujaf-316	197	9	a	a	DET
gujaf-316	197	10	significant	significant	ADJ
gujaf-316	197	11	positive	positive	ADJ
gujaf-316	197	12	impact	impact	NOUN
gujaf-316	197	13	on	on	ADP
gujaf-316	197	14	current	current	ADJ
gujaf-316	197	15	financial	financial	ADJ
gujaf-316	197	16	performance	performance	NOUN
gujaf-316	197	17	in	in	ADP
gujaf-316	197	18	the	the	DET
gujaf-316	197	19	nigerian	nigerian	ADJ
gujaf-316	197	20	banking	banking	NOUN
gujaf-316	197	21	sector	sector	NOUN
gujaf-316	197	22	.	.	PUNCT
gujaf-316	198	1	therefore	therefore	ADV
gujaf-316	198	2	,	,	PUNCT
gujaf-316	198	3	the	the	DET
gujaf-316	198	4	study	study	NOUN
gujaf-316	198	5	concluded	conclude	VERB
gujaf-316	198	6	that	that	SCONJ
gujaf-316	198	7	there	there	PRON
gujaf-316	198	8	is	be	VERB
gujaf-316	198	9	a	a	DET
gujaf-316	198	10	positive	positive	ADJ
gujaf-316	198	11	correlation	correlation	NOUN
gujaf-316	198	12	between	between	ADP
gujaf-316	198	13	banks	bank	NOUN
gujaf-316	198	14	'	'	PART
gujaf-316	198	15	financial	financial	ADJ
gujaf-316	198	16	success	success	NOUN
gujaf-316	198	17	and	and	CCONJ
gujaf-316	198	18	their	their	PRON
gujaf-316	198	19	csr	csr	NOUN
gujaf-316	198	20	.	.	PROPN
gujaf-316	198	21	as	as	ADP
gujaf-316	198	22	a	a	DET
gujaf-316	198	23	result	result	NOUN
gujaf-316	198	24	,	,	PUNCT
gujaf-316	198	25	banks	bank	NOUN
gujaf-316	198	26	should	should	AUX
gujaf-316	198	27	diversify	diversify	VERB
gujaf-316	198	28	their	their	PRON
gujaf-316	198	29	csr	csr	NOUN
gujaf-316	198	30	programs	program	NOUN
gujaf-316	198	31	and	and	CCONJ
gujaf-316	198	32	increase	increase	VERB
gujaf-316	198	33	their	their	PRON
gujaf-316	198	34	commitment	commitment	NOUN
gujaf-316	198	35	to	to	ADP
gujaf-316	198	36	csr	csr	NOUN
gujaf-316	198	37	to	to	PART
gujaf-316	198	38	improve	improve	VERB
gujaf-316	198	39	both	both	PRON
gujaf-316	198	40	their	their	PRON
gujaf-316	198	41	financial	financial	ADJ
gujaf-316	198	42	performance	performance	NOUN
gujaf-316	198	43	and	and	CCONJ
gujaf-316	198	44	the	the	DET
gujaf-316	198	45	social	social	ADJ
gujaf-316	198	46	welfare	welfare	NOUN
gujaf-316	198	47	of	of	ADP
gujaf-316	198	48	gusau	gusau	ADJ
gujaf-316	198	49	journal	journal	PROPN
gujaf-316	198	50	of	of	ADP
gujaf-316	198	51	accounting	accounting	NOUN
gujaf-316	198	52	and	and	CCONJ
gujaf-316	198	53	finance	finance	NOUN
gujaf-316	198	54	,	,	PUNCT
gujaf-316	198	55	vol	vol	NOUN
gujaf-316	198	56	.	.	PROPN
gujaf-316	198	57	5	5	NUM
gujaf-316	198	58	,	,	PUNCT
gujaf-316	198	59	issue	issue	NOUN
gujaf-316	198	60	2	2	NUM
gujaf-316	198	61	,	,	PUNCT
gujaf-316	198	62	october	october	PROPN
gujaf-316	198	63	,	,	PUNCT
gujaf-316	198	64	2024	2024	NUM
gujaf-316	198	65	113	113	NUM
gujaf-316	198	66	society	society	NOUN
gujaf-316	198	67	.	.	PUNCT
gujaf-316	199	1	shehu	shehu	PROPN
gujaf-316	199	2	(	(	PUNCT
gujaf-316	199	3	2013	2013	NUM
gujaf-316	199	4	)	)	PUNCT
gujaf-316	199	5	investigated	investigate	VERB
gujaf-316	199	6	how	how	SCONJ
gujaf-316	199	7	csr	csr	NOUN
gujaf-316	199	8	affected	affect	VERB
gujaf-316	199	9	the	the	DET
gujaf-316	199	10	earnings	earning	NOUN
gujaf-316	199	11	after	after	ADP
gujaf-316	199	12	taxes	taxis	NOUN
gujaf-316	199	13	of	of	ADP
gujaf-316	199	14	a	a	DET
gujaf-316	199	15	few	few	ADJ
gujaf-316	199	16	nigerian	nigerian	ADJ
gujaf-316	199	17	deposit	deposit	NOUN
gujaf-316	199	18	money	money	NOUN
gujaf-316	199	19	institutions	institution	NOUN
gujaf-316	199	20	.	.	PUNCT
gujaf-316	200	1	and	and	CCONJ
gujaf-316	200	2	found	find	VERB
gujaf-316	200	3	that	that	SCONJ
gujaf-316	200	4	there	there	PRON
gujaf-316	200	5	is	be	VERB
gujaf-316	200	6	a	a	DET
gujaf-316	200	7	weak	weak	ADJ
gujaf-316	200	8	positive	positive	ADJ
gujaf-316	200	9	correlation	correlation	NOUN
gujaf-316	200	10	between	between	ADP
gujaf-316	200	11	csr	csr	NOUN
gujaf-316	200	12	and	and	CCONJ
gujaf-316	200	13	pat	pat	PROPN
gujaf-316	200	14	,	,	PUNCT
gujaf-316	200	15	which	which	PRON
gujaf-316	200	16	was	be	AUX
gujaf-316	200	17	significant	significant	ADJ
gujaf-316	200	18	at	at	ADP
gujaf-316	200	19	5	5	NUM
gujaf-316	200	20	%	%	NOUN
gujaf-316	200	21	.	.	PUNCT
gujaf-316	201	1	they	they	PRON
gujaf-316	201	2	advised	advise	VERB
gujaf-316	201	3	the	the	DET
gujaf-316	201	4	banking	banking	NOUN
gujaf-316	201	5	industry	industry	NOUN
gujaf-316	201	6	to	to	PART
gujaf-316	201	7	view	view	VERB
gujaf-316	201	8	csr	csr	X
gujaf-316	201	9	as	as	ADP
gujaf-316	201	10	a	a	DET
gujaf-316	201	11	key	key	ADJ
gujaf-316	201	12	factor	factor	NOUN
gujaf-316	201	13	in	in	ADP
gujaf-316	201	14	increasing	increase	VERB
gujaf-316	201	15	an	an	DET
gujaf-316	201	16	organization	organization	NOUN
gujaf-316	201	17	's	's	PART
gujaf-316	201	18	profitability	profitability	NOUN
gujaf-316	201	19	.	.	PUNCT
gujaf-316	202	1	because	because	SCONJ
gujaf-316	202	2	investors	investor	NOUN
gujaf-316	202	3	and	and	CCONJ
gujaf-316	202	4	customers	customer	NOUN
gujaf-316	202	5	will	will	AUX
gujaf-316	202	6	buy	buy	VERB
gujaf-316	202	7	more	more	ADJ
gujaf-316	202	8	of	of	ADP
gujaf-316	202	9	your	your	PRON
gujaf-316	202	10	shares	share	NOUN
gujaf-316	202	11	and	and	CCONJ
gujaf-316	202	12	products	product	NOUN
gujaf-316	202	13	,	,	PUNCT
gujaf-316	202	14	respectively	respectively	ADV
gujaf-316	202	15	,	,	PUNCT
gujaf-316	202	16	the	the	PRON
gujaf-316	202	17	more	more	ADV
gujaf-316	202	18	you	you	PRON
gujaf-316	202	19	devote	devote	VERB
gujaf-316	202	20	yourself	yourself	PRON
gujaf-316	202	21	to	to	ADP
gujaf-316	202	22	csr	csr	NOUN
gujaf-316	202	23	,	,	PUNCT
gujaf-316	202	24	and	and	CCONJ
gujaf-316	202	25	vice	vice	ADV
gujaf-316	202	26	versa	versa	ADV
gujaf-316	202	27	.	.	PUNCT
gujaf-316	203	1	peters	peters	PROPN
gujaf-316	203	2	and	and	CCONJ
gujaf-316	203	3	bagshaw	bagshaw	ADV
gujaf-316	203	4	(	(	PUNCT
gujaf-316	203	5	2014	2014	NUM
gujaf-316	203	6	)	)	PUNCT
gujaf-316	203	7	find	find	VERB
gujaf-316	203	8	that	that	SCONJ
gujaf-316	203	9	the	the	DET
gujaf-316	203	10	banking	banking	NOUN
gujaf-316	203	11	industry	industry	NOUN
gujaf-316	203	12	has	have	VERB
gujaf-316	203	13	the	the	DET
gujaf-316	203	14	highest	high	ADJ
gujaf-316	203	15	level	level	NOUN
gujaf-316	203	16	of	of	ADP
gujaf-316	203	17	corporate	corporate	ADJ
gujaf-316	203	18	governance	governance	NOUN
gujaf-316	203	19	disclosure	disclosure	NOUN
gujaf-316	203	20	when	when	SCONJ
gujaf-316	203	21	compared	compare	VERB
gujaf-316	203	22	to	to	ADP
gujaf-316	203	23	the	the	DET
gujaf-316	203	24	other	other	ADJ
gujaf-316	203	25	two	two	NUM
gujaf-316	203	26	industries	industry	NOUN
gujaf-316	203	27	.	.	PUNCT
gujaf-316	204	1	they	they	PRON
gujaf-316	204	2	also	also	ADV
gujaf-316	204	3	showed	show	VERB
gujaf-316	204	4	that	that	SCONJ
gujaf-316	204	5	firms	firm	NOUN
gujaf-316	204	6	'	'	PART
gujaf-316	204	7	decisions	decision	NOUN
gujaf-316	204	8	to	to	PART
gujaf-316	204	9	disclose	disclose	VERB
gujaf-316	204	10	information	information	NOUN
gujaf-316	204	11	about	about	ADP
gujaf-316	204	12	their	their	PRON
gujaf-316	204	13	corporate	corporate	ADJ
gujaf-316	204	14	governance	governance	NOUN
gujaf-316	204	15	online	online	ADV
gujaf-316	204	16	are	be	AUX
gujaf-316	204	17	influenced	influence	VERB
gujaf-316	204	18	by	by	ADP
gujaf-316	204	19	the	the	DET
gujaf-316	204	20	sector	sector	NOUN
gujaf-316	204	21	's	's	PART
gujaf-316	204	22	level	level	NOUN
gujaf-316	204	23	of	of	ADP
gujaf-316	204	24	control	control	NOUN
gujaf-316	204	25	.	.	PUNCT
gujaf-316	205	1	additionally	additionally	ADV
gujaf-316	205	2	,	,	PUNCT
gujaf-316	205	3	there	there	PRON
gujaf-316	205	4	were	be	VERB
gujaf-316	205	5	no	no	DET
gujaf-316	205	6	notable	notable	ADJ
gujaf-316	205	7	differences	difference	NOUN
gujaf-316	205	8	in	in	ADP
gujaf-316	205	9	financial	financial	ADJ
gujaf-316	205	10	performance	performance	NOUN
gujaf-316	205	11	between	between	ADP
gujaf-316	205	12	companies	company	NOUN
gujaf-316	205	13	with	with	ADP
gujaf-316	205	14	a	a	DET
gujaf-316	205	15	low	low	ADJ
gujaf-316	205	16	corporate	corporate	ADJ
gujaf-316	205	17	governance	governance	NOUN
gujaf-316	205	18	quotient	quotient	NOUN
gujaf-316	205	19	and	and	CCONJ
gujaf-316	205	20	those	those	PRON
gujaf-316	205	21	with	with	ADP
gujaf-316	205	22	a	a	DET
gujaf-316	205	23	higher	high	ADJ
gujaf-316	205	24	corporate	corporate	ADJ
gujaf-316	205	25	governance	governance	NOUN
gujaf-316	205	26	quotient	quotient	NOUN
gujaf-316	205	27	.	.	PUNCT
gujaf-316	206	1	ajide	ajide	ADV
gujaf-316	206	2	and	and	CCONJ
gujaf-316	206	3	aderemi	aderemi	PROPN
gujaf-316	206	4	(	(	PUNCT
gujaf-316	206	5	2014	2014	NUM
gujaf-316	206	6	)	)	PUNCT
gujaf-316	206	7	used	use	VERB
gujaf-316	206	8	information	information	NOUN
gujaf-316	206	9	from	from	ADP
gujaf-316	206	10	the	the	DET
gujaf-316	206	11	annual	annual	ADJ
gujaf-316	206	12	reports	report	NOUN
gujaf-316	206	13	and	and	CCONJ
gujaf-316	206	14	accounts	account	NOUN
gujaf-316	206	15	of	of	ADP
gujaf-316	206	16	twelve	twelve	NUM
gujaf-316	206	17	commercial	commercial	ADJ
gujaf-316	206	18	banks	bank	NOUN
gujaf-316	206	19	for	for	ADP
gujaf-316	206	20	the	the	DET
gujaf-316	206	21	year	year	NOUN
gujaf-316	206	22	2012	2012	NUM
gujaf-316	206	23	solely	solely	ADV
gujaf-316	206	24	to	to	PART
gujaf-316	206	25	investigate	investigate	VERB
gujaf-316	206	26	the	the	DET
gujaf-316	206	27	impact	impact	NOUN
gujaf-316	206	28	of	of	ADP
gujaf-316	206	29	csr	csr	NOUN
gujaf-316	206	30	misclosure	misclosure	NOUN
gujaf-316	206	31	on	on	ADP
gujaf-316	206	32	bank	bank	NOUN
gujaf-316	206	33	profitability	profitability	NOUN
gujaf-316	206	34	in	in	ADP
gujaf-316	206	35	nigeria	nigeria	PROPN
gujaf-316	206	36	.	.	PUNCT
gujaf-316	207	1	roe	roe	PROPN
gujaf-316	207	2	was	be	AUX
gujaf-316	207	3	included	include	VERB
gujaf-316	207	4	in	in	ADP
gujaf-316	207	5	the	the	DET
gujaf-316	207	6	model	model	NOUN
gujaf-316	207	7	as	as	ADP
gujaf-316	207	8	a	a	DET
gujaf-316	207	9	dependent	dependent	ADJ
gujaf-316	207	10	variable	variable	NOUN
gujaf-316	207	11	.	.	PUNCT
gujaf-316	208	1	independent	independent	ADJ
gujaf-316	208	2	factors	factor	NOUN
gujaf-316	208	3	were	be	AUX
gujaf-316	208	4	csr	csr	NOUN
gujaf-316	208	5	disclosure	disclosure	NOUN
gujaf-316	208	6	scores	score	NOUN
gujaf-316	208	7	,	,	PUNCT
gujaf-316	208	8	bank	bank	NOUN
gujaf-316	208	9	size	size	NOUN
gujaf-316	208	10	,	,	PUNCT
gujaf-316	208	11	and	and	CCONJ
gujaf-316	208	12	owners	owner	NOUN
gujaf-316	208	13	'	'	PART
gujaf-316	208	14	equity	equity	NOUN
gujaf-316	208	15	.	.	PUNCT
gujaf-316	209	1	according	accord	VERB
gujaf-316	209	2	to	to	ADP
gujaf-316	209	3	the	the	DET
gujaf-316	209	4	findings	finding	NOUN
gujaf-316	209	5	,	,	PUNCT
gujaf-316	209	6	owners	owner	NOUN
gujaf-316	209	7	'	'	PART
gujaf-316	209	8	equity	equity	NOUN
gujaf-316	209	9	has	have	VERB
gujaf-316	209	10	a	a	DET
gujaf-316	209	11	negative	negative	ADJ
gujaf-316	209	12	correlation	correlation	NOUN
gujaf-316	209	13	with	with	ADP
gujaf-316	209	14	bank	bank	NOUN
gujaf-316	209	15	profitability	profitability	NOUN
gujaf-316	209	16	,	,	PUNCT
gujaf-316	209	17	although	although	SCONJ
gujaf-316	209	18	banks	bank	NOUN
gujaf-316	209	19	'	'	PART
gujaf-316	209	20	size	size	NOUN
gujaf-316	209	21	and	and	CCONJ
gujaf-316	209	22	csr	csr	NOUN
gujaf-316	209	23	disclosure	disclosure	NOUN
gujaf-316	209	24	score	score	NOUN
gujaf-316	209	25	have	have	VERB
gujaf-316	209	26	a	a	DET
gujaf-316	209	27	positive	positive	ADJ
gujaf-316	209	28	correlation	correlation	NOUN
gujaf-316	209	29	.	.	PUNCT
gujaf-316	210	1	jimoh	jimoh	PROPN
gujaf-316	210	2	et	et	PROPN
gujaf-316	210	3	al	al	PROPN
gujaf-316	210	4	.	.	PROPN
gujaf-316	211	1	(	(	PUNCT
gujaf-316	211	2	2015	2015	NUM
gujaf-316	211	3	)	)	PUNCT
gujaf-316	211	4	conducted	conduct	VERB
gujaf-316	211	5	a	a	DET
gujaf-316	211	6	study	study	NOUN
gujaf-316	211	7	on	on	ADP
gujaf-316	211	8	nigerian	nigerian	PROPN
gujaf-316	211	9	listed	list	VERB
gujaf-316	211	10	deposit	deposit	NOUN
gujaf-316	211	11	money	money	NOUN
gujaf-316	211	12	banks	bank	NOUN
gujaf-316	211	13	to	to	PART
gujaf-316	211	14	investigate	investigate	VERB
gujaf-316	211	15	the	the	DET
gujaf-316	211	16	relationship	relationship	NOUN
gujaf-316	211	17	between	between	ADP
gujaf-316	211	18	csr	csr	NOUN
gujaf-316	211	19	spending	spending	NOUN
gujaf-316	211	20	and	and	CCONJ
gujaf-316	211	21	profitability	profitability	NOUN
gujaf-316	211	22	.	.	PUNCT
gujaf-316	212	1	the	the	DET
gujaf-316	212	2	annual	annual	ADJ
gujaf-316	212	3	reports	report	NOUN
gujaf-316	212	4	of	of	ADP
gujaf-316	212	5	fifteen	fifteen	NUM
gujaf-316	212	6	listed	list	VERB
gujaf-316	212	7	banks	bank	NOUN
gujaf-316	212	8	covering	cover	VERB
gujaf-316	212	9	the	the	DET
gujaf-316	212	10	years	year	NOUN
gujaf-316	212	11	2005–2013	2005–2013	NUM
gujaf-316	212	12	were	be	AUX
gujaf-316	212	13	the	the	DET
gujaf-316	212	14	source	source	NOUN
gujaf-316	212	15	of	of	ADP
gujaf-316	212	16	secondary	secondary	ADJ
gujaf-316	212	17	data	datum	NOUN
gujaf-316	212	18	.	.	PUNCT
gujaf-316	213	1	out	out	ADP
gujaf-316	213	2	of	of	ADP
gujaf-316	213	3	the	the	DET
gujaf-316	213	4	twenty	twenty	NUM
gujaf-316	213	5	-	-	PUNCT
gujaf-316	213	6	one	one	NUM
gujaf-316	213	7	licensed	licensed	ADJ
gujaf-316	213	8	deposit	deposit	NOUN
gujaf-316	213	9	money	money	NOUN
gujaf-316	213	10	banks	bank	NOUN
gujaf-316	213	11	(	(	PUNCT
gujaf-316	213	12	dmbs	dmb	NOUN
gujaf-316	213	13	)	)	PUNCT
gujaf-316	213	14	in	in	ADP
gujaf-316	213	15	nigeria	nigeria	PROPN
gujaf-316	213	16	were	be	AUX
gujaf-316	213	17	chosen	choose	VERB
gujaf-316	213	18	using	use	VERB
gujaf-316	213	19	the	the	DET
gujaf-316	213	20	purposeful	purposeful	ADJ
gujaf-316	213	21	sampling	sampling	NOUN
gujaf-316	213	22	technique	technique	NOUN
gujaf-316	213	23	.	.	PUNCT
gujaf-316	214	1	to	to	PART
gujaf-316	214	2	evaluate	evaluate	VERB
gujaf-316	214	3	the	the	DET
gujaf-316	214	4	association	association	NOUN
gujaf-316	214	5	,	,	PUNCT
gujaf-316	214	6	panel	panel	NOUN
gujaf-316	214	7	data	datum	NOUN
gujaf-316	214	8	regression	regression	NOUN
gujaf-316	214	9	analysis	analysis	NOUN
gujaf-316	214	10	,	,	PUNCT
gujaf-316	214	11	correlation	correlation	NOUN
gujaf-316	214	12	,	,	PUNCT
gujaf-316	214	13	and	and	CCONJ
gujaf-316	214	14	descriptive	descriptive	ADJ
gujaf-316	214	15	statistics	statistic	NOUN
gujaf-316	214	16	were	be	AUX
gujaf-316	214	17	used	use	VERB
gujaf-316	214	18	.	.	PUNCT
gujaf-316	215	1	the	the	DET
gujaf-316	215	2	results	result	NOUN
gujaf-316	215	3	show	show	VERB
gujaf-316	215	4	that	that	SCONJ
gujaf-316	215	5	csr	csr	NOUN
gujaf-316	215	6	spending	spending	NOUN
gujaf-316	215	7	and	and	CCONJ
gujaf-316	215	8	profitability	profitability	NOUN
gujaf-316	215	9	have	have	VERB
gujaf-316	215	10	a	a	DET
gujaf-316	215	11	substantial	substantial	ADJ
gujaf-316	215	12	positive	positive	ADJ
gujaf-316	215	13	correlation	correlation	NOUN
gujaf-316	215	14	(	(	PUNCT
gujaf-316	215	15	r	r	NOUN
gujaf-316	215	16	=	=	SYM
gujaf-316	215	17	0.2584	0.2584	NUM
gujaf-316	215	18	)	)	PUNCT
gujaf-316	215	19	.	.	PUNCT
gujaf-316	216	1	of	of	ADP
gujaf-316	216	2	the	the	DET
gujaf-316	216	3	banks	bank	NOUN
gujaf-316	216	4	that	that	PRON
gujaf-316	216	5	were	be	AUX
gujaf-316	216	6	sampled	sample	VERB
gujaf-316	216	7	.	.	PUNCT
gujaf-316	217	1	to	to	PART
gujaf-316	217	2	boost	boost	VERB
gujaf-316	217	3	their	their	PRON
gujaf-316	217	4	longterm	longterm	ADJ
gujaf-316	217	5	profitability	profitability	NOUN
gujaf-316	217	6	for	for	ADP
gujaf-316	217	7	survival	survival	NOUN
gujaf-316	217	8	and	and	CCONJ
gujaf-316	217	9	,	,	PUNCT
gujaf-316	217	10	consequently	consequently	ADV
gujaf-316	217	11	,	,	PUNCT
gujaf-316	217	12	optimize	optimize	VERB
gujaf-316	217	13	the	the	DET
gujaf-316	217	14	advantages	advantage	NOUN
gujaf-316	217	15	for	for	ADP
gujaf-316	217	16	sustainable	sustainable	ADJ
gujaf-316	217	17	development	development	NOUN
gujaf-316	217	18	,	,	PUNCT
gujaf-316	217	19	they	they	PRON
gujaf-316	217	20	advised	advise	VERB
gujaf-316	217	21	banks	bank	NOUN
gujaf-316	217	22	to	to	PART
gujaf-316	217	23	carefully	carefully	ADV
gujaf-316	217	24	consider	consider	VERB
gujaf-316	217	25	the	the	DET
gujaf-316	217	26	csr	csr	NOUN
gujaf-316	217	27	expenditures	expenditure	NOUN
gujaf-316	217	28	they	they	PRON
gujaf-316	217	29	make	make	VERB
gujaf-316	217	30	.	.	PUNCT
gujaf-316	217	31	okegbe	okegbe	NOUN
gujaf-316	217	32	and	and	CCONJ
gujaf-316	217	33	egbunike	egbunike	ADJ
gujaf-316	217	34	(	(	PUNCT
gujaf-316	217	35	2016	2016	NUM
gujaf-316	217	36	)	)	PUNCT
gujaf-316	217	37	looked	look	VERB
gujaf-316	217	38	at	at	ADP
gujaf-316	217	39	the	the	DET
gujaf-316	217	40	financial	financial	ADJ
gujaf-316	217	41	performance	performance	NOUN
gujaf-316	217	42	and	and	CCONJ
gujaf-316	217	43	csr	csr	NOUN
gujaf-316	217	44	of	of	ADP
gujaf-316	217	45	a	a	DET
gujaf-316	217	46	few	few	ADJ
gujaf-316	217	47	nigerian	nigerian	ADJ
gujaf-316	217	48	traded	trade	VERB
gujaf-316	217	49	companies	company	NOUN
gujaf-316	217	50	.	.	PUNCT
gujaf-316	218	1	an	an	DET
gujaf-316	218	2	ex	ex	NOUN
gujaf-316	218	3	-	-	ADJ
gujaf-316	218	4	post	post	ADJ
gujaf-316	218	5	facto	facto	X
gujaf-316	218	6	research	research	NOUN
gujaf-316	218	7	design	design	NOUN
gujaf-316	218	8	was	be	AUX
gujaf-316	218	9	used	use	VERB
gujaf-316	218	10	in	in	ADP
gujaf-316	218	11	the	the	DET
gujaf-316	218	12	study	study	NOUN
gujaf-316	218	13	.	.	PUNCT
gujaf-316	219	1	thirty	thirty	NUM
gujaf-316	219	2	companies	company	NOUN
gujaf-316	219	3	quoted	quote	VERB
gujaf-316	219	4	in	in	ADP
gujaf-316	219	5	different	different	ADJ
gujaf-316	219	6	areas	area	NOUN
gujaf-316	219	7	of	of	ADP
gujaf-316	219	8	the	the	DET
gujaf-316	219	9	nxg	nxg	PROPN
gujaf-316	219	10	.	.	PUNCT
gujaf-316	220	1	multiple	multiple	ADJ
gujaf-316	220	2	regression	regression	NOUN
gujaf-316	220	3	analysis	analysis	NOUN
gujaf-316	220	4	was	be	AUX
gujaf-316	220	5	used	use	VERB
gujaf-316	220	6	to	to	PART
gujaf-316	220	7	analyze	analyze	VERB
gujaf-316	220	8	the	the	DET
gujaf-316	220	9	data	datum	NOUN
gujaf-316	220	10	.	.	PUNCT
gujaf-316	221	1	according	accord	VERB
gujaf-316	221	2	to	to	ADP
gujaf-316	221	3	the	the	DET
gujaf-316	221	4	study	study	NOUN
gujaf-316	221	5	's	's	PART
gujaf-316	221	6	findings	finding	NOUN
gujaf-316	221	7	,	,	PUNCT
gujaf-316	221	8	return	return	VERB
gujaf-316	221	9	on	on	ADP
gujaf-316	221	10	assets	asset	NOUN
gujaf-316	221	11	and	and	CCONJ
gujaf-316	221	12	csr	csr	NOUN
gujaf-316	221	13	disclosure	disclosure	NOUN
gujaf-316	221	14	are	be	AUX
gujaf-316	221	15	positively	positively	ADV
gujaf-316	221	16	correlated	correlate	VERB
gujaf-316	221	17	in	in	ADP
gujaf-316	221	18	nigerian	nigerian	ADJ
gujaf-316	221	19	traded	trade	VERB
gujaf-316	221	20	businesses	business	NOUN
gujaf-316	221	21	.	.	PUNCT
gujaf-316	222	1	it	it	PRON
gujaf-316	222	2	was	be	AUX
gujaf-316	222	3	suggested	suggest	VERB
gujaf-316	222	4	that	that	SCONJ
gujaf-316	222	5	maisaje	maisaje	PROPN
gujaf-316	222	6	(	(	PUNCT
gujaf-316	222	7	2015	2015	NUM
gujaf-316	222	8	)	)	PUNCT
gujaf-316	222	9	investigate	investigate	VERB
gujaf-316	222	10	the	the	DET
gujaf-316	222	11	effect	effect	NOUN
gujaf-316	222	12	of	of	ADP
gujaf-316	222	13	csr	csr	NOUN
gujaf-316	222	14	on	on	ADP
gujaf-316	222	15	the	the	DET
gujaf-316	222	16	financial	financial	ADJ
gujaf-316	222	17	performance	performance	NOUN
gujaf-316	222	18	of	of	ADP
gujaf-316	222	19	nigerian	nigerian	ADJ
gujaf-316	222	20	listed	list	VERB
gujaf-316	222	21	deposit	deposit	NOUN
gujaf-316	222	22	money	money	NOUN
gujaf-316	222	23	banks	bank	NOUN
gujaf-316	222	24	in	in	ADP
gujaf-316	222	25	light	light	NOUN
gujaf-316	222	26	of	of	ADP
gujaf-316	222	27	this	this	DET
gujaf-316	222	28	study	study	NOUN
gujaf-316	222	29	.	.	PUNCT
gujaf-316	223	1	panel	panel	NOUN
gujaf-316	223	2	data	datum	NOUN
gujaf-316	223	3	from	from	ADP
gujaf-316	223	4	listed	list	VERB
gujaf-316	223	5	deposit	deposit	NOUN
gujaf-316	223	6	money	money	NOUN
gujaf-316	223	7	institutions	institution	NOUN
gujaf-316	223	8	spanning	span	VERB
gujaf-316	223	9	ten	ten	NUM
gujaf-316	223	10	years	year	NOUN
gujaf-316	223	11	,	,	PUNCT
gujaf-316	223	12	from	from	ADP
gujaf-316	223	13	2005	2005	NUM
gujaf-316	223	14	to	to	ADP
gujaf-316	223	15	2014	2014	NUM
gujaf-316	223	16	,	,	PUNCT
gujaf-316	223	17	is	be	AUX
gujaf-316	223	18	used	use	VERB
gujaf-316	223	19	in	in	ADP
gujaf-316	223	20	the	the	DET
gujaf-316	223	21	study	study	NOUN
gujaf-316	223	22	.	.	PUNCT
gujaf-316	224	1	three	three	NUM
gujaf-316	224	2	indicators	indicator	NOUN
gujaf-316	224	3	of	of	ADP
gujaf-316	224	4	csr	csr	NOUN
gujaf-316	224	5	community	community	NOUN
gujaf-316	224	6	csr	csr	PROPN
gujaf-316	224	7	,	,	PUNCT
gujaf-316	224	8	human	human	ADJ
gujaf-316	224	9	resource	resource	NOUN
gujaf-316	224	10	management	management	NOUN
gujaf-316	224	11	,	,	PUNCT
gujaf-316	224	12	and	and	CCONJ
gujaf-316	224	13	charitable	charitable	ADJ
gujaf-316	224	14	contributions	contribution	NOUN
gujaf-316	224	15	were	be	AUX
gujaf-316	224	16	employed	employ	VERB
gujaf-316	224	17	,	,	PUNCT
gujaf-316	224	18	along	along	ADP
gujaf-316	224	19	with	with	ADP
gujaf-316	224	20	two	two	NUM
gujaf-316	224	21	indicators	indicator	NOUN
gujaf-316	224	22	of	of	ADP
gujaf-316	224	23	financial	financial	ADJ
gujaf-316	224	24	performance	performance	NOUN
gujaf-316	224	25	:	:	PUNCT
gujaf-316	224	26	return	return	VERB
gujaf-316	224	27	on	on	ADP
gujaf-316	224	28	assets	asset	NOUN
gujaf-316	224	29	and	and	CCONJ
gujaf-316	224	30	net	net	ADJ
gujaf-316	224	31	profit	profit	NOUN
gujaf-316	224	32	margin	margin	NOUN
gujaf-316	224	33	.	.	PUNCT
gujaf-316	225	1	according	accord	VERB
gujaf-316	225	2	to	to	ADP
gujaf-316	225	3	the	the	DET
gujaf-316	225	4	study	study	NOUN
gujaf-316	225	5	,	,	PUNCT
gujaf-316	225	6	financial	financial	ADJ
gujaf-316	225	7	performance	performance	NOUN
gujaf-316	225	8	and	and	CCONJ
gujaf-316	225	9	csr	csr	NOUN
gujaf-316	225	10	are	be	AUX
gujaf-316	225	11	positively	positively	ADV
gujaf-316	225	12	correlated	correlate	VERB
gujaf-316	225	13	.	.	PUNCT
gujaf-316	226	1	the	the	DET
gujaf-316	226	2	study	study	NOUN
gujaf-316	226	3	's	's	PART
gujaf-316	226	4	three	three	NUM
gujaf-316	226	5	csr	csr	NOUN
gujaf-316	226	6	metrics	metric	NOUN
gujaf-316	226	7	require	require	VERB
gujaf-316	226	8	more	more	ADJ
gujaf-316	226	9	research	research	NOUN
gujaf-316	226	10	into	into	ADP
gujaf-316	226	11	the	the	DET
gujaf-316	226	12	literature	literature	NOUN
gujaf-316	226	13	that	that	PRON
gujaf-316	226	14	supports	support	VERB
gujaf-316	226	15	them	they	PRON
gujaf-316	226	16	,	,	PUNCT
gujaf-316	226	17	even	even	ADV
gujaf-316	226	18	though	though	SCONJ
gujaf-316	226	19	the	the	DET
gujaf-316	226	20	two	two	NUM
gujaf-316	226	21	financial	financial	ADJ
gujaf-316	226	22	performance	performance	NOUN
gujaf-316	226	23	metrics	metric	NOUN
gujaf-316	226	24	it	it	PRON
gujaf-316	226	25	used	use	VERB
gujaf-316	226	26	are	be	AUX
gujaf-316	226	27	in	in	ADP
gujaf-316	226	28	line	line	NOUN
gujaf-316	226	29	with	with	ADP
gujaf-316	226	30	the	the	DET
gujaf-316	226	31	body	body	NOUN
gujaf-316	226	32	of	of	ADP
gujaf-316	226	33	existing	exist	VERB
gujaf-316	226	34	research	research	NOUN
gujaf-316	226	35	.	.	PUNCT
gujaf-316	227	1	iya	iya	INTJ
gujaf-316	227	2	et	et	PROPN
gujaf-316	227	3	al	al	PROPN
gujaf-316	227	4	.	.	PROPN
gujaf-316	228	1	(	(	PUNCT
gujaf-316	228	2	2015	2015	NUM
gujaf-316	228	3	)	)	PUNCT
gujaf-316	228	4	investigates	investigate	VERB
gujaf-316	228	5	how	how	SCONJ
gujaf-316	228	6	first	first	ADJ
gujaf-316	228	7	bank	bank	PROPN
gujaf-316	228	8	nigeria	nigeria	PROPN
gujaf-316	228	9	plc	plc	PROPN
gujaf-316	228	10	's	's	PART
gujaf-316	228	11	performance	performance	NOUN
gujaf-316	228	12	from	from	ADP
gujaf-316	228	13	2001	2001	NUM
gujaf-316	228	14	to	to	ADP
gujaf-316	228	15	2014	2014	NUM
gujaf-316	228	16	was	be	AUX
gujaf-316	228	17	affected	affect	VERB
gujaf-316	228	18	by	by	ADP
gujaf-316	228	19	its	its	PRON
gujaf-316	228	20	investments	investment	NOUN
gujaf-316	228	21	in	in	ADP
gujaf-316	228	22	csr	csr	PROPN
gujaf-316	228	23	.	.	PUNCT
gujaf-316	229	1	the	the	DET
gujaf-316	229	2	study	study	NOUN
gujaf-316	229	3	's	's	PART
gujaf-316	229	4	secondary	secondary	ADJ
gujaf-316	229	5	sources	source	NOUN
gujaf-316	229	6	of	of	ADP
gujaf-316	229	7	data	datum	NOUN
gujaf-316	229	8	were	be	AUX
gujaf-316	229	9	yearly	yearly	ADJ
gujaf-316	229	10	reports	report	NOUN
gujaf-316	229	11	and	and	CCONJ
gujaf-316	229	12	bank	bank	NOUN
gujaf-316	229	13	pamphlets	pamphlet	NOUN
gujaf-316	229	14	.	.	PUNCT
gujaf-316	230	1	the	the	DET
gujaf-316	230	2	data	datum	NOUN
gujaf-316	230	3	was	be	AUX
gujaf-316	230	4	analyzed	analyze	VERB
gujaf-316	230	5	using	use	VERB
gujaf-316	230	6	the	the	DET
gujaf-316	230	7	ordinary	ordinary	ADJ
gujaf-316	230	8	least	least	ADJ
gujaf-316	230	9	squares	square	NOUN
gujaf-316	230	10	(	(	PUNCT
gujaf-316	230	11	ols	ol	NOUN
gujaf-316	230	12	)	)	PUNCT
gujaf-316	230	13	,	,	PUNCT
gujaf-316	230	14	augmented	augment	VERB
gujaf-316	230	15	dickey	dickey	PROPN
gujaf-316	230	16	fuller	full	ADJ
gujaf-316	230	17	technique	technique	NOUN
gujaf-316	230	18	(	(	PUNCT
gujaf-316	230	19	adf	adf	NOUN
gujaf-316	230	20	)	)	PUNCT
gujaf-316	230	21	,	,	PUNCT
gujaf-316	230	22	breusch	breusch	PROPN
gujaf-316	230	23	-	-	PUNCT
gujaf-316	230	24	godfrey	godfrey	NOUN
gujaf-316	230	25	serial	serial	ADJ
gujaf-316	230	26	correlation	correlation	NOUN
gujaf-316	230	27	(	(	PUNCT
gujaf-316	230	28	lm	lm	INTJ
gujaf-316	230	29	)	)	PUNCT
gujaf-316	230	30	test	test	NOUN
gujaf-316	230	31	,	,	PUNCT
gujaf-316	230	32	breusch	breusch	ADJ
gujaf-316	230	33	-	-	PUNCT
gujaf-316	230	34	pagangodfrey	pagangodfrey	NOUN
gujaf-316	230	35	heteroskedasticity	heteroskedasticity	NOUN
gujaf-316	230	36	test	test	NOUN
gujaf-316	230	37	,	,	PUNCT
gujaf-316	230	38	and	and	CCONJ
gujaf-316	230	39	pairwise	pairwise	PROPN
gujaf-316	230	40	granger	granger	PROPN
gujaf-316	230	41	causality	causality	PROPN
gujaf-316	230	42	test	test	NOUN
gujaf-316	230	43	.	.	PUNCT
gujaf-316	231	1	according	accord	VERB
gujaf-316	231	2	to	to	ADP
gujaf-316	231	3	the	the	DET
gujaf-316	231	4	ols	ol	NOUN
gujaf-316	231	5	statistics	statistic	NOUN
gujaf-316	231	6	,	,	PUNCT
gujaf-316	231	7	first	first	PROPN
gujaf-316	231	8	bank	bank	PROPN
gujaf-316	231	9	nigeria	nigeria	PROPN
gujaf-316	231	10	plc	plc	PROPN
gujaf-316	231	11	performs	perform	VERB
gujaf-316	231	12	better	well	ADV
gujaf-316	231	13	when	when	SCONJ
gujaf-316	231	14	its	its	PRON
gujaf-316	231	15	csr	csr	NOUN
gujaf-316	231	16	spending	spending	NOUN
gujaf-316	231	17	increases	increase	NOUN
gujaf-316	231	18	.	.	PUNCT
gujaf-316	232	1	in	in	ADP
gujaf-316	232	2	line	line	NOUN
gujaf-316	232	3	with	with	ADP
gujaf-316	232	4	the	the	DET
gujaf-316	232	5	theoretical	theoretical	ADJ
gujaf-316	232	6	expectation	expectation	NOUN
gujaf-316	232	7	,	,	PUNCT
gujaf-316	232	8	the	the	DET
gujaf-316	232	9	coefficient	coefficient	NOUN
gujaf-316	232	10	of	of	ADP
gujaf-316	232	11	csr	csr	NOUN
gujaf-316	232	12	expenditure	expenditure	NOUN
gujaf-316	232	13	is	be	AUX
gujaf-316	232	14	statistically	statistically	ADV
gujaf-316	232	15	significant	significant	ADJ
gujaf-316	232	16	.	.	PUNCT
gujaf-316	233	1	all	all	DET
gujaf-316	233	2	the	the	DET
gujaf-316	233	3	model	model	NOUN
gujaf-316	233	4	's	's	PART
gujaf-316	233	5	variables	variable	NOUN
gujaf-316	233	6	are	be	AUX
gujaf-316	233	7	stationary	stationary	ADJ
gujaf-316	233	8	at	at	ADP
gujaf-316	233	9	1	1	NUM
gujaf-316	233	10	%	%	NOUN
gujaf-316	233	11	and	and	CCONJ
gujaf-316	233	12	at	at	ADP
gujaf-316	233	13	first	first	ADJ
gujaf-316	233	14	difference	difference	NOUN
gujaf-316	233	15	,	,	PUNCT
gujaf-316	233	16	according	accord	VERB
gujaf-316	233	17	to	to	ADP
gujaf-316	233	18	the	the	DET
gujaf-316	233	19	adf	adf	PROPN
gujaf-316	233	20	unit	unit	NOUN
gujaf-316	233	21	root	root	NOUN
gujaf-316	233	22	result	result	PROPN
gujaf-316	233	23	.	.	PUNCT
gujaf-316	234	1	according	accord	VERB
gujaf-316	234	2	to	to	ADP
gujaf-316	234	3	the	the	DET
gujaf-316	234	4	granger	granger	PROPN
gujaf-316	234	5	causality	causality	PROPN
gujaf-316	234	6	result	result	NOUN
gujaf-316	234	7	,	,	PUNCT
gujaf-316	234	8	first	first	PROPN
gujaf-316	234	9	bank	bank	PROPN
gujaf-316	234	10	nigeria	nigeria	PROPN
gujaf-316	234	11	plc	plc	PROPN
gujaf-316	234	12	's	's	PART
gujaf-316	234	13	performance	performance	NOUN
gujaf-316	234	14	is	be	AUX
gujaf-316	234	15	influenced	influence	VERB
gujaf-316	234	16	by	by	ADP
gujaf-316	234	17	csr	csr	PROPN
gujaf-316	234	18	.	.	PUNCT
gujaf-316	234	19	the	the	DET
gujaf-316	234	20	results	result	NOUN
gujaf-316	234	21	of	of	ADP
gujaf-316	234	22	the	the	DET
gujaf-316	234	23	serial	serial	ADJ
gujaf-316	234	24	correlation	correlation	NOUN
gujaf-316	234	25	and	and	CCONJ
gujaf-316	234	26	heteroskedasticity	heteroskedasticity	NOUN
gujaf-316	234	27	tests	test	NOUN
gujaf-316	234	28	show	show	VERB
gujaf-316	234	29	that	that	SCONJ
gujaf-316	234	30	the	the	DET
gujaf-316	234	31	data	datum	NOUN
gujaf-316	234	32	does	do	AUX
gujaf-316	234	33	not	not	PART
gujaf-316	234	34	exhibit	exhibit	VERB
gujaf-316	234	35	either	either	PRON
gujaf-316	234	36	of	of	ADP
gujaf-316	234	37	these	these	DET
gujaf-316	234	38	characteristics	characteristic	NOUN
gujaf-316	234	39	.	.	PUNCT
gujaf-316	235	1	gusau	gusau	PROPN
gujaf-316	235	2	journal	journal	PROPN
gujaf-316	235	3	of	of	ADP
gujaf-316	235	4	accounting	accounting	NOUN
gujaf-316	235	5	and	and	CCONJ
gujaf-316	235	6	finance	finance	NOUN
gujaf-316	235	7	,	,	PUNCT
gujaf-316	235	8	vol	vol	NOUN
gujaf-316	235	9	.	.	PROPN
gujaf-316	235	10	5	5	NUM
gujaf-316	235	11	,	,	PUNCT
gujaf-316	235	12	issue	issue	NOUN
gujaf-316	235	13	2	2	NUM
gujaf-316	235	14	,	,	PUNCT
gujaf-316	235	15	october	october	PROPN
gujaf-316	235	16	,	,	PUNCT
gujaf-316	235	17	2024	2024	NUM
gujaf-316	235	18	114	114	NUM
gujaf-316	235	19	odetayo	odetayo	NOUN
gujaf-316	235	20	et	et	PROPN
gujaf-316	235	21	al	al	PROPN
gujaf-316	235	22	.	.	PROPN
gujaf-316	236	1	(	(	PUNCT
gujaf-316	236	2	2014	2014	NUM
gujaf-316	236	3	)	)	PUNCT
gujaf-316	236	4	conduct	conduct	VERB
gujaf-316	236	5	an	an	DET
gujaf-316	236	6	empirical	empirical	ADJ
gujaf-316	236	7	investigation	investigation	NOUN
gujaf-316	236	8	of	of	ADP
gujaf-316	236	9	the	the	DET
gujaf-316	236	10	relationship	relationship	NOUN
gujaf-316	236	11	between	between	ADP
gujaf-316	236	12	nigerian	nigerian	ADJ
gujaf-316	236	13	banks	bank	NOUN
gujaf-316	236	14	'	'	PART
gujaf-316	236	15	profitability	profitability	NOUN
gujaf-316	236	16	and	and	CCONJ
gujaf-316	236	17	csr	csr	PROPN
gujaf-316	236	18	.	.	PROPN
gujaf-316	236	19	data	datum	NOUN
gujaf-316	236	20	was	be	AUX
gujaf-316	236	21	gathered	gather	VERB
gujaf-316	236	22	over	over	ADP
gujaf-316	236	23	a	a	DET
gujaf-316	236	24	ten	ten	NUM
gujaf-316	236	25	-	-	PUNCT
gujaf-316	236	26	year	year	NOUN
gujaf-316	236	27	period	period	NOUN
gujaf-316	236	28	(	(	PUNCT
gujaf-316	236	29	2003–2012	2003–2012	NUM
gujaf-316	236	30	)	)	PUNCT
gujaf-316	236	31	from	from	ADP
gujaf-316	236	32	the	the	DET
gujaf-316	236	33	annual	annual	ADJ
gujaf-316	236	34	reports	report	NOUN
gujaf-316	236	35	of	of	ADP
gujaf-316	236	36	six	six	NUM
gujaf-316	236	37	selected	select	VERB
gujaf-316	236	38	banks	bank	NOUN
gujaf-316	236	39	.	.	PUNCT
gujaf-316	237	1	the	the	DET
gujaf-316	237	2	statistical	statistical	ADJ
gujaf-316	237	3	method	method	NOUN
gujaf-316	237	4	used	use	VERB
gujaf-316	237	5	to	to	PART
gujaf-316	237	6	examine	examine	VERB
gujaf-316	237	7	the	the	DET
gujaf-316	237	8	data	datum	NOUN
gujaf-316	237	9	gathered	gather	VERB
gujaf-316	237	10	with	with	ADP
gujaf-316	237	11	stata	stata	NOUN
gujaf-316	237	12	11	11	NUM
gujaf-316	237	13	was	be	AUX
gujaf-316	237	14	simple	simple	ADJ
gujaf-316	237	15	regression	regression	NOUN
gujaf-316	237	16	analysis	analysis	NOUN
gujaf-316	237	17	.	.	PUNCT
gujaf-316	238	1	according	accord	VERB
gujaf-316	238	2	to	to	ADP
gujaf-316	238	3	the	the	DET
gujaf-316	238	4	regression	regression	NOUN
gujaf-316	238	5	analysis	analysis	NOUN
gujaf-316	238	6	,	,	PUNCT
gujaf-316	238	7	nigerian	nigerian	ADJ
gujaf-316	238	8	banks	bank	NOUN
gujaf-316	238	9	'	'	PART
gujaf-316	238	10	profitability	profitability	NOUN
gujaf-316	238	11	and	and	CCONJ
gujaf-316	238	12	their	their	PRON
gujaf-316	238	13	business	business	NOUN
gujaf-316	238	14	social	social	ADJ
gujaf-316	238	15	responsibility	responsibility	NOUN
gujaf-316	238	16	spending	spending	NOUN
gujaf-316	238	17	are	be	AUX
gujaf-316	238	18	significantly	significantly	ADV
gujaf-316	238	19	correlated	correlate	VERB
gujaf-316	238	20	.	.	PUNCT
gujaf-316	239	1	folajin	folajin	NOUN
gujaf-316	239	2	et	et	PROPN
gujaf-316	239	3	al	al	PROPN
gujaf-316	239	4	.	.	PUNCT
gujaf-316	240	1	(	(	PUNCT
gujaf-316	240	2	2014	2014	NUM
gujaf-316	240	3	)	)	PUNCT
gujaf-316	240	4	investigate	investigate	VERB
gujaf-316	240	5	how	how	SCONJ
gujaf-316	240	6	csr	csr	NOUN
gujaf-316	240	7	affects	affect	NOUN
gujaf-316	240	8	and	and	CCONJ
gujaf-316	240	9	find	find	VERB
gujaf-316	240	10	that	that	SCONJ
gujaf-316	240	11	while	while	SCONJ
gujaf-316	240	12	investing	invest	VERB
gujaf-316	240	13	in	in	ADP
gujaf-316	240	14	csr	csr	NOUN
gujaf-316	240	15	has	have	VERB
gujaf-316	240	16	a	a	DET
gujaf-316	240	17	short	short	ADJ
gujaf-316	240	18	-	-	PUNCT
gujaf-316	240	19	term	term	NOUN
gujaf-316	240	20	negative	negative	ADJ
gujaf-316	240	21	impact	impact	NOUN
gujaf-316	240	22	on	on	ADP
gujaf-316	240	23	net	net	ADJ
gujaf-316	240	24	profit	profit	NOUN
gujaf-316	240	25	,	,	PUNCT
gujaf-316	240	26	it	it	PRON
gujaf-316	240	27	will	will	AUX
gujaf-316	240	28	yield	yield	VERB
gujaf-316	240	29	higher	high	ADJ
gujaf-316	240	30	returns	return	NOUN
gujaf-316	240	31	over	over	ADP
gujaf-316	240	32	time	time	NOUN
gujaf-316	240	33	.	.	PUNCT
gujaf-316	241	1	adeboye	adeboye	NOUN
gujaf-316	241	2	and	and	CCONJ
gujaf-316	241	3	olawale	olawale	NOUN
gujaf-316	241	4	(	(	PUNCT
gujaf-316	241	5	2012	2012	NUM
gujaf-316	241	6	)	)	PUNCT
gujaf-316	241	7	use	use	VERB
gujaf-316	241	8	the	the	DET
gujaf-316	241	9	t	t	NOUN
gujaf-316	241	10	-	-	PUNCT
gujaf-316	241	11	test	test	NOUN
gujaf-316	241	12	to	to	PART
gujaf-316	241	13	test	test	VERB
gujaf-316	241	14	the	the	DET
gujaf-316	241	15	difference	difference	NOUN
gujaf-316	241	16	between	between	ADP
gujaf-316	241	17	financial	financial	ADJ
gujaf-316	241	18	performance	performance	NOUN
gujaf-316	241	19	and	and	CCONJ
gujaf-316	241	20	ethical	ethical	ADJ
gujaf-316	241	21	standard	standard	NOUN
gujaf-316	241	22	of	of	ADP
gujaf-316	241	23	doing	do	VERB
gujaf-316	241	24	business	business	NOUN
gujaf-316	241	25	and	and	CCONJ
gujaf-316	241	26	find	find	VERB
gujaf-316	241	27	that	that	SCONJ
gujaf-316	241	28	there	there	PRON
gujaf-316	241	29	is	be	VERB
gujaf-316	241	30	no	no	DET
gujaf-316	241	31	significant	significant	ADJ
gujaf-316	241	32	difference	difference	NOUN
gujaf-316	241	33	between	between	ADP
gujaf-316	241	34	financial	financial	ADJ
gujaf-316	241	35	performance	performance	NOUN
gujaf-316	241	36	and	and	CCONJ
gujaf-316	241	37	ethical	ethical	ADJ
gujaf-316	241	38	standard	standard	NOUN
gujaf-316	241	39	of	of	ADP
gujaf-316	241	40	doing	do	VERB
gujaf-316	241	41	business	business	NOUN
gujaf-316	241	42	.	.	PUNCT
gujaf-316	242	1	adeyanju	adeyanju	PROPN
gujaf-316	242	2	(	(	PUNCT
gujaf-316	242	3	2012	2012	NUM
gujaf-316	242	4	)	)	PUNCT
gujaf-316	242	5	uses	use	VERB
gujaf-316	242	6	data	datum	NOUN
gujaf-316	242	7	of	of	ADP
gujaf-316	242	8	40	40	NUM
gujaf-316	242	9	limited	limited	ADJ
gujaf-316	242	10	liabilities	liability	NOUN
gujaf-316	242	11	firms	firm	NOUN
gujaf-316	242	12	quoted	quote	VERB
gujaf-316	242	13	in	in	ADP
gujaf-316	242	14	nxg	nxg	PROPN
gujaf-316	242	15	.	.	PUNCT
gujaf-316	243	1	data	datum	NOUN
gujaf-316	243	2	collected	collect	VERB
gujaf-316	243	3	were	be	AUX
gujaf-316	243	4	analyzed	analyze	VERB
gujaf-316	243	5	using	use	VERB
gujaf-316	243	6	correlation	correlation	NOUN
gujaf-316	243	7	regression	regression	NOUN
gujaf-316	243	8	and	and	CCONJ
gujaf-316	243	9	analysis	analysis	NOUN
gujaf-316	243	10	of	of	ADP
gujaf-316	243	11	variance	variance	NOUN
gujaf-316	243	12	(	(	PUNCT
gujaf-316	243	13	anova	anova	PROPN
gujaf-316	243	14	)	)	PUNCT
gujaf-316	243	15	.	.	PUNCT
gujaf-316	244	1	the	the	DET
gujaf-316	244	2	result	result	NOUN
gujaf-316	244	3	of	of	ADP
gujaf-316	244	4	the	the	DET
gujaf-316	244	5	study	study	NOUN
gujaf-316	244	6	reveals	reveal	VERB
gujaf-316	244	7	that	that	SCONJ
gujaf-316	244	8	firms	firm	NOUN
gujaf-316	244	9	examined	examine	VERB
gujaf-316	244	10	contributed	contribute	VERB
gujaf-316	244	11	an	an	DET
gujaf-316	244	12	infinitesimal	infinitesimal	ADJ
gujaf-316	244	13	amount	amount	NOUN
gujaf-316	244	14	of	of	ADP
gujaf-316	244	15	their	their	PRON
gujaf-316	244	16	gross	gross	ADJ
gujaf-316	244	17	earnings	earning	NOUN
gujaf-316	244	18	to	to	PART
gujaf-316	244	19	societal	societal	ADJ
gujaf-316	244	20	accountability	accountability	NOUN
gujaf-316	244	21	.	.	PUNCT
gujaf-316	245	1	abdulrahman	abdulrahman	NOUN
gujaf-316	245	2	(	(	PUNCT
gujaf-316	245	3	2013	2013	NUM
gujaf-316	245	4	)	)	PUNCT
gujaf-316	245	5	investigates	investigate	VERB
gujaf-316	245	6	how	how	SCONJ
gujaf-316	245	7	csr	csr	NOUN
gujaf-316	245	8	affects	affect	VERB
gujaf-316	245	9	the	the	DET
gujaf-316	245	10	profit	profit	NOUN
gujaf-316	245	11	after	after	ADP
gujaf-316	245	12	taxes	taxis	NOUN
gujaf-316	245	13	of	of	ADP
gujaf-316	245	14	a	a	DET
gujaf-316	245	15	few	few	ADJ
gujaf-316	245	16	nigerian	nigerian	ADJ
gujaf-316	245	17	deposit	deposit	NOUN
gujaf-316	245	18	money	money	NOUN
gujaf-316	245	19	institutions	institution	NOUN
gujaf-316	245	20	.	.	PUNCT
gujaf-316	246	1	through	through	ADP
gujaf-316	246	2	content	content	NOUN
gujaf-316	246	3	analysis	analysis	NOUN
gujaf-316	246	4	,	,	PUNCT
gujaf-316	246	5	the	the	DET
gujaf-316	246	6	study	study	NOUN
gujaf-316	246	7	employs	employ	VERB
gujaf-316	246	8	secondary	secondary	ADJ
gujaf-316	246	9	sources	source	NOUN
gujaf-316	246	10	of	of	ADP
gujaf-316	246	11	data	datum	NOUN
gujaf-316	246	12	from	from	ADP
gujaf-316	246	13	the	the	DET
gujaf-316	246	14	nxg	nxg	PROPN
gujaf-316	246	15	fact	fact	NOUN
gujaf-316	246	16	books	book	NOUN
gujaf-316	246	17	for	for	ADP
gujaf-316	246	18	the	the	DET
gujaf-316	246	19	study	study	NOUN
gujaf-316	246	20	period	period	NOUN
gujaf-316	246	21	(	(	PUNCT
gujaf-316	246	22	2006–2010	2006–2010	NOUN
gujaf-316	246	23	)	)	PUNCT
gujaf-316	246	24	as	as	ADV
gujaf-316	246	25	well	well	ADV
gujaf-316	246	26	as	as	ADP
gujaf-316	246	27	the	the	DET
gujaf-316	246	28	annual	annual	ADJ
gujaf-316	246	29	reports	report	NOUN
gujaf-316	246	30	of	of	ADP
gujaf-316	246	31	a	a	DET
gujaf-316	246	32	few	few	ADJ
gujaf-316	246	33	chosen	choose	VERB
gujaf-316	246	34	banks	bank	NOUN
gujaf-316	246	35	.	.	PUNCT
gujaf-316	247	1	regression	regression	NOUN
gujaf-316	247	2	and	and	CCONJ
gujaf-316	247	3	correlational	correlational	ADJ
gujaf-316	247	4	analysis	analysis	NOUN
gujaf-316	247	5	are	be	AUX
gujaf-316	247	6	used	use	VERB
gujaf-316	247	7	in	in	ADP
gujaf-316	247	8	the	the	DET
gujaf-316	247	9	study	study	NOUN
gujaf-316	247	10	to	to	PART
gujaf-316	247	11	interpret	interpret	VERB
gujaf-316	247	12	the	the	DET
gujaf-316	247	13	hypothesis	hypothesis	NOUN
gujaf-316	247	14	's	's	PART
gujaf-316	247	15	outcome	outcome	NOUN
gujaf-316	247	16	.	.	PUNCT
gujaf-316	248	1	the	the	DET
gujaf-316	248	2	findings	finding	NOUN
gujaf-316	248	3	indicate	indicate	VERB
gujaf-316	248	4	a	a	DET
gujaf-316	248	5	weakly	weakly	ADJ
gujaf-316	248	6	positive	positive	ADJ
gujaf-316	248	7	correlation	correlation	NOUN
gujaf-316	248	8	between	between	ADP
gujaf-316	248	9	pat	pat	PROPN
gujaf-316	248	10	and	and	CCONJ
gujaf-316	248	11	csr	csr	PROPN
gujaf-316	248	12	.	.	PUNCT
gujaf-316	249	1	the	the	DET
gujaf-316	249	2	impact	impact	NOUN
gujaf-316	249	3	of	of	ADP
gujaf-316	249	4	csr	csr	NOUN
gujaf-316	249	5	on	on	ADP
gujaf-316	249	6	the	the	DET
gujaf-316	249	7	performance	performance	NOUN
gujaf-316	249	8	of	of	ADP
gujaf-316	249	9	south	south	PROPN
gujaf-316	249	10	africa	africa	PROPN
gujaf-316	249	11	's	's	PART
gujaf-316	249	12	top	top	ADJ
gujaf-316	249	13	commercial	commercial	ADJ
gujaf-316	249	14	banks	bank	NOUN
gujaf-316	249	15	was	be	AUX
gujaf-316	249	16	investigated	investigate	VERB
gujaf-316	249	17	by	by	ADP
gujaf-316	249	18	naurikay	naurikay	PROPN
gujaf-316	249	19	and	and	CCONJ
gujaf-316	249	20	adefemi	adefemi	ADV
gujaf-316	249	21	(	(	PUNCT
gujaf-316	249	22	2023	2023	NUM
gujaf-316	249	23	)	)	PUNCT
gujaf-316	249	24	.	.	PUNCT
gujaf-316	250	1	annual	annual	ADJ
gujaf-316	250	2	time	time	NOUN
gujaf-316	250	3	series	series	PROPN
gujaf-316	250	4	data	datum	NOUN
gujaf-316	250	5	covering	cover	VERB
gujaf-316	250	6	the	the	DET
gujaf-316	250	7	years	year	NOUN
gujaf-316	250	8	2002–2021	2002–2021	NUM
gujaf-316	250	9	were	be	AUX
gujaf-316	250	10	used	use	VERB
gujaf-316	250	11	.	.	PUNCT
gujaf-316	251	1	to	to	PART
gujaf-316	251	2	give	give	VERB
gujaf-316	251	3	solid	solid	ADJ
gujaf-316	251	4	data	datum	NOUN
gujaf-316	251	5	,	,	PUNCT
gujaf-316	251	6	this	this	DET
gujaf-316	251	7	study	study	NOUN
gujaf-316	251	8	adds	add	VERB
gujaf-316	251	9	to	to	ADP
gujaf-316	251	10	the	the	DET
gujaf-316	251	11	body	body	NOUN
gujaf-316	251	12	of	of	ADP
gujaf-316	251	13	existing	exist	VERB
gujaf-316	251	14	literature	literature	NOUN
gujaf-316	251	15	by	by	ADP
gujaf-316	251	16	investigating	investigate	VERB
gujaf-316	251	17	the	the	DET
gujaf-316	251	18	impact	impact	NOUN
gujaf-316	251	19	of	of	ADP
gujaf-316	251	20	csr	csr	NOUN
gujaf-316	251	21	on	on	ADP
gujaf-316	251	22	various	various	ADJ
gujaf-316	251	23	financial	financial	ADJ
gujaf-316	251	24	performance	performance	NOUN
gujaf-316	251	25	metrics	metric	NOUN
gujaf-316	251	26	,	,	PUNCT
gujaf-316	251	27	including	include	VERB
gujaf-316	251	28	return	return	NOUN
gujaf-316	251	29	on	on	ADP
gujaf-316	251	30	assets	asset	NOUN
gujaf-316	251	31	(	(	PUNCT
gujaf-316	251	32	roa	roa	NOUN
gujaf-316	251	33	)	)	PUNCT
gujaf-316	251	34	,	,	PUNCT
gujaf-316	251	35	net	net	ADJ
gujaf-316	251	36	profit	profit	NOUN
gujaf-316	251	37	after	after	ADP
gujaf-316	251	38	tax	tax	NOUN
gujaf-316	251	39	(	(	PUNCT
gujaf-316	251	40	npat	npat	ADJ
gujaf-316	251	41	)	)	PUNCT
gujaf-316	251	42	,	,	PUNCT
gujaf-316	251	43	and	and	CCONJ
gujaf-316	251	44	net	net	ADJ
gujaf-316	251	45	profit	profit	NOUN
gujaf-316	251	46	margin	margin	NOUN
gujaf-316	251	47	(	(	PUNCT
gujaf-316	251	48	npm	npm	PROPN
gujaf-316	251	49	)	)	PUNCT
gujaf-316	251	50	.	.	PUNCT
gujaf-316	252	1	the	the	DET
gujaf-316	252	2	direction	direction	NOUN
gujaf-316	252	3	of	of	ADP
gujaf-316	252	4	the	the	DET
gujaf-316	252	5	association	association	NOUN
gujaf-316	252	6	between	between	ADP
gujaf-316	252	7	csr	csr	PROPN
gujaf-316	252	8	and	and	CCONJ
gujaf-316	252	9	fp	fp	PROPN
gujaf-316	252	10	was	be	AUX
gujaf-316	252	11	investigated	investigate	VERB
gujaf-316	252	12	using	use	VERB
gujaf-316	252	13	a	a	DET
gujaf-316	252	14	correlation	correlation	NOUN
gujaf-316	252	15	analysis	analysis	NOUN
gujaf-316	252	16	.	.	PUNCT
gujaf-316	253	1	regression	regression	NOUN
gujaf-316	253	2	analysis	analysis	NOUN
gujaf-316	253	3	was	be	AUX
gujaf-316	253	4	also	also	ADV
gujaf-316	253	5	used	use	VERB
gujaf-316	253	6	in	in	ADP
gujaf-316	253	7	the	the	DET
gujaf-316	253	8	study	study	NOUN
gujaf-316	253	9	to	to	PART
gujaf-316	253	10	look	look	VERB
gujaf-316	253	11	at	at	ADP
gujaf-316	253	12	how	how	SCONJ
gujaf-316	253	13	csr	csr	NOUN
gujaf-316	253	14	affected	affected	ADJ
gujaf-316	253	15	fp	fp	NOUN
gujaf-316	253	16	.	.	PROPN
gujaf-316	253	17	overall	overall	PROPN
gujaf-316	253	18	,	,	PUNCT
gujaf-316	253	19	the	the	DET
gujaf-316	253	20	results	result	NOUN
gujaf-316	253	21	show	show	VERB
gujaf-316	253	22	that	that	SCONJ
gujaf-316	253	23	csr	csr	NOUN
gujaf-316	253	24	has	have	VERB
gujaf-316	253	25	a	a	DET
gujaf-316	253	26	beneficial	beneficial	ADJ
gujaf-316	253	27	impact	impact	NOUN
gujaf-316	253	28	on	on	ADP
gujaf-316	253	29	standard	standard	PROPN
gujaf-316	253	30	bank	bank	PROPN
gujaf-316	253	31	and	and	CCONJ
gujaf-316	253	32	nedbank	nedbank	PROPN
gujaf-316	253	33	's	's	PART
gujaf-316	253	34	roa	roa	PROPN
gujaf-316	253	35	,	,	PUNCT
gujaf-316	253	36	npat	npat	ADJ
gujaf-316	253	37	,	,	PUNCT
gujaf-316	253	38	and	and	CCONJ
gujaf-316	253	39	npm	npm	PROPN
gujaf-316	253	40	.	.	PUNCT
gujaf-316	254	1	this	this	DET
gujaf-316	254	2	result	result	NOUN
gujaf-316	254	3	is	be	AUX
gujaf-316	254	4	consistent	consistent	ADJ
gujaf-316	254	5	with	with	ADP
gujaf-316	254	6	most	most	ADJ
gujaf-316	254	7	research	research	NOUN
gujaf-316	254	8	on	on	ADP
gujaf-316	254	9	the	the	DET
gujaf-316	254	10	connection	connection	NOUN
gujaf-316	254	11	between	between	ADP
gujaf-316	254	12	fp	fp	PROPN
gujaf-316	254	13	and	and	CCONJ
gujaf-316	254	14	csr	csr	PROPN
gujaf-316	254	15	.	.	PROPN
gujaf-316	255	1	this	this	PRON
gujaf-316	255	2	implies	imply	VERB
gujaf-316	255	3	that	that	SCONJ
gujaf-316	255	4	csr	csr	NOUN
gujaf-316	255	5	aids	aid	NOUN
gujaf-316	255	6	in	in	ADP
gujaf-316	255	7	enhancing	enhance	VERB
gujaf-316	255	8	banks	bank	NOUN
gujaf-316	255	9	'	'	PART
gujaf-316	255	10	performance	performance	NOUN
gujaf-316	255	11	.	.	PUNCT
gujaf-316	256	1	the	the	DET
gujaf-316	256	2	report	report	NOUN
gujaf-316	256	3	suggests	suggest	VERB
gujaf-316	256	4	that	that	SCONJ
gujaf-316	256	5	regulations	regulation	NOUN
gujaf-316	256	6	that	that	PRON
gujaf-316	256	7	promote	promote	VERB
gujaf-316	256	8	investment	investment	NOUN
gujaf-316	256	9	in	in	ADP
gujaf-316	256	10	csr	csr	NOUN
gujaf-316	256	11	be	be	AUX
gujaf-316	256	12	put	put	VERB
gujaf-316	256	13	in	in	ADP
gujaf-316	256	14	place	place	NOUN
gujaf-316	256	15	by	by	ADP
gujaf-316	256	16	south	south	PROPN
gujaf-316	256	17	africa	africa	PROPN
gujaf-316	256	18	's	's	PART
gujaf-316	256	19	regulatory	regulatory	ADJ
gujaf-316	256	20	body	body	NOUN
gujaf-316	256	21	.	.	PUNCT
gujaf-316	257	1	halima	halima	PROPN
gujaf-316	257	2	and	and	CCONJ
gujaf-316	257	3	bandi	bandi	PROPN
gujaf-316	257	4	(	(	PUNCT
gujaf-316	257	5	2022	2022	NUM
gujaf-316	257	6	)	)	PUNCT
gujaf-316	257	7	find	find	VERB
gujaf-316	257	8	showed	show	VERB
gujaf-316	257	9	that	that	SCONJ
gujaf-316	257	10	prior	prior	ADJ
gujaf-316	257	11	financial	financial	ADJ
gujaf-316	257	12	performance	performance	NOUN
gujaf-316	257	13	had	have	VERB
gujaf-316	257	14	a	a	DET
gujaf-316	257	15	significant	significant	ADJ
gujaf-316	257	16	positive	positive	ADJ
gujaf-316	257	17	effect	effect	NOUN
gujaf-316	257	18	,	,	PUNCT
gujaf-316	257	19	and	and	CCONJ
gujaf-316	257	20	that	that	SCONJ
gujaf-316	257	21	there	there	PRON
gujaf-316	257	22	were	be	VERB
gujaf-316	257	23	strong	strong	ADJ
gujaf-316	257	24	positive	positive	ADJ
gujaf-316	257	25	effects	effect	NOUN
gujaf-316	257	26	between	between	ADP
gujaf-316	257	27	the	the	DET
gujaf-316	257	28	variables	variable	NOUN
gujaf-316	257	29	under	under	ADP
gujaf-316	257	30	investigation	investigation	NOUN
gujaf-316	257	31	.	.	PUNCT
gujaf-316	258	1	csr	csr	NOUN
gujaf-316	258	2	expenditure	expenditure	NOUN
gujaf-316	258	3	has	have	VERB
gujaf-316	258	4	a	a	DET
gujaf-316	258	5	significant	significant	ADJ
gujaf-316	258	6	positive	positive	ADJ
gujaf-316	258	7	impact	impact	NOUN
gujaf-316	258	8	on	on	ADP
gujaf-316	258	9	current	current	ADJ
gujaf-316	258	10	financial	financial	ADJ
gujaf-316	258	11	performance	performance	NOUN
gujaf-316	258	12	in	in	ADP
gujaf-316	258	13	the	the	DET
gujaf-316	258	14	nigerian	nigerian	ADJ
gujaf-316	258	15	banking	banking	NOUN
gujaf-316	258	16	sector	sector	NOUN
gujaf-316	258	17	the	the	DET
gujaf-316	258	18	study	study	NOUN
gujaf-316	258	19	found	find	VERB
gujaf-316	258	20	a	a	DET
gujaf-316	258	21	favorable	favorable	ADJ
gujaf-316	258	22	correlation	correlation	NOUN
gujaf-316	258	23	between	between	ADP
gujaf-316	258	24	banks	bank	NOUN
gujaf-316	258	25	'	'	PART
gujaf-316	258	26	csr	csr	NOUN
gujaf-316	258	27	and	and	CCONJ
gujaf-316	258	28	their	their	PRON
gujaf-316	258	29	financial	financial	ADJ
gujaf-316	258	30	performance	performance	NOUN
gujaf-316	258	31	.	.	PUNCT
gujaf-316	259	1	as	as	ADP
gujaf-316	259	2	a	a	DET
gujaf-316	259	3	result	result	NOUN
gujaf-316	259	4	,	,	PUNCT
gujaf-316	259	5	banks	bank	NOUN
gujaf-316	259	6	should	should	AUX
gujaf-316	259	7	diversify	diversify	VERB
gujaf-316	259	8	their	their	PRON
gujaf-316	259	9	csr	csr	NOUN
gujaf-316	259	10	programs	program	NOUN
gujaf-316	259	11	and	and	CCONJ
gujaf-316	259	12	increase	increase	VERB
gujaf-316	259	13	their	their	PRON
gujaf-316	259	14	commitment	commitment	NOUN
gujaf-316	259	15	to	to	ADP
gujaf-316	259	16	csr	csr	X
gujaf-316	259	17	for	for	ADP
gujaf-316	259	18	both	both	CCONJ
gujaf-316	259	19	financial	financial	ADJ
gujaf-316	259	20	and	and	CCONJ
gujaf-316	259	21	social	social	ADJ
gujaf-316	259	22	benefits	benefit	NOUN
gujaf-316	259	23	.	.	PUNCT
gujaf-316	260	1	3.0	3.0	NUM
gujaf-316	260	2	methodology	methodology	NOUN
gujaf-316	260	3	the	the	DET
gujaf-316	260	4	study	study	NOUN
gujaf-316	260	5	uses	use	VERB
gujaf-316	260	6	annual	annual	ADJ
gujaf-316	260	7	accounting	accounting	NOUN
gujaf-316	260	8	reports	report	NOUN
gujaf-316	260	9	to	to	PART
gujaf-316	260	10	source	source	VERB
gujaf-316	260	11	data	datum	NOUN
gujaf-316	260	12	.	.	PUNCT
gujaf-316	261	1	management	management	NOUN
gujaf-316	261	2	and	and	CCONJ
gujaf-316	261	3	external	external	ADJ
gujaf-316	261	4	stakeholders	stakeholder	NOUN
gujaf-316	261	5	typically	typically	ADV
gujaf-316	261	6	view	view	VERB
gujaf-316	261	7	annual	annual	ADJ
gujaf-316	261	8	reports	report	NOUN
gujaf-316	261	9	as	as	ADP
gujaf-316	261	10	the	the	DET
gujaf-316	261	11	most	most	ADV
gujaf-316	261	12	significant	significant	ADJ
gujaf-316	261	13	and	and	CCONJ
gujaf-316	261	14	impactful	impactful	ADJ
gujaf-316	261	15	source	source	NOUN
gujaf-316	261	16	of	of	ADP
gujaf-316	261	17	organizational	organizational	ADJ
gujaf-316	261	18	information	information	NOUN
gujaf-316	261	19	.	.	PUNCT
gujaf-316	262	1	(	(	PUNCT
gujaf-316	262	2	beretta	beretta	PROPN
gujaf-316	262	3	&	&	CCONJ
gujaf-316	262	4	bozzolan	bozzolan	PROPN
gujaf-316	262	5	,	,	PUNCT
gujaf-316	262	6	2004	2004	NUM
gujaf-316	262	7	;	;	PUNCT
gujaf-316	262	8	ndukwe	ndukwe	ADJ
gujaf-316	262	9	,	,	PUNCT
gujaf-316	262	10	2009	2009	NUM
gujaf-316	262	11	)	)	PUNCT
gujaf-316	262	12	.	.	PUNCT
gujaf-316	263	1	the	the	DET
gujaf-316	263	2	management	management	NOUN
gujaf-316	263	3	believes	believe	VERB
gujaf-316	263	4	that	that	SCONJ
gujaf-316	263	5	the	the	DET
gujaf-316	263	6	annual	annual	ADJ
gujaf-316	263	7	reports	report	NOUN
gujaf-316	263	8	are	be	AUX
gujaf-316	263	9	the	the	DET
gujaf-316	263	10	most	most	ADV
gujaf-316	263	11	effective	effective	ADJ
gujaf-316	263	12	way	way	NOUN
gujaf-316	263	13	to	to	PART
gujaf-316	263	14	inform	inform	VERB
gujaf-316	263	15	internal	internal	ADJ
gujaf-316	263	16	and	and	CCONJ
gujaf-316	263	17	external	external	ADJ
gujaf-316	263	18	stakeholders	stakeholder	NOUN
gujaf-316	263	19	about	about	ADP
gujaf-316	263	20	the	the	DET
gujaf-316	263	21	company	company	NOUN
gujaf-316	263	22	's	's	PART
gujaf-316	263	23	performance	performance	NOUN
gujaf-316	263	24	.	.	PUNCT
gujaf-316	264	1	model	model	VERB
gujaf-316	264	2	the	the	DET
gujaf-316	264	3	company	company	NOUN
gujaf-316	264	4	's	's	PART
gujaf-316	264	5	size	size	NOUN
gujaf-316	264	6	,	,	PUNCT
gujaf-316	264	7	as	as	SCONJ
gujaf-316	264	8	determined	determine	VERB
gujaf-316	264	9	by	by	ADP
gujaf-316	264	10	its	its	PRON
gujaf-316	264	11	total	total	ADJ
gujaf-316	264	12	assets	asset	NOUN
gujaf-316	264	13	,	,	PUNCT
gujaf-316	264	14	is	be	AUX
gujaf-316	264	15	a	a	DET
gujaf-316	264	16	key	key	ADJ
gujaf-316	264	17	control	control	NOUN
gujaf-316	264	18	variable	variable	NOUN
gujaf-316	264	19	in	in	ADP
gujaf-316	264	20	this	this	DET
gujaf-316	264	21	study	study	NOUN
gujaf-316	264	22	.	.	PUNCT
gujaf-316	265	1	according	accord	VERB
gujaf-316	265	2	to	to	ADP
gujaf-316	265	3	certain	certain	ADJ
gujaf-316	265	4	research	research	NOUN
gujaf-316	265	5	(	(	PUNCT
gujaf-316	265	6	waddock	waddock	NOUN
gujaf-316	265	7	&	&	CCONJ
gujaf-316	265	8	graves	grave	NOUN
gujaf-316	265	9	,	,	PUNCT
gujaf-316	265	10	1997	1997	NUM
gujaf-316	265	11	;	;	PUNCT
gujaf-316	265	12	ullmann	ullmann	PROPN
gujaf-316	265	13	,	,	PUNCT
gujaf-316	265	14	1985	1985	NUM
gujaf-316	265	15	)	)	PUNCT
gujaf-316	265	16	,	,	PUNCT
gujaf-316	265	17	smaller	small	ADJ
gujaf-316	265	18	businesses	business	NOUN
gujaf-316	265	19	typically	typically	ADV
gujaf-316	265	20	invest	invest	VERB
gujaf-316	265	21	less	less	ADJ
gujaf-316	265	22	in	in	ADP
gujaf-316	265	23	csr	csr	PROPN
gujaf-316	265	24	.	.	PROPN
gujaf-316	265	25	according	accord	VERB
gujaf-316	265	26	to	to	ADP
gujaf-316	265	27	orlitzky	orlitzky	NOUN
gujaf-316	265	28	(	(	PUNCT
gujaf-316	265	29	2001	2001	NUM
gujaf-316	265	30	)	)	PUNCT
gujaf-316	265	31	,	,	PUNCT
gujaf-316	265	32	larger	large	ADJ
gujaf-316	265	33	businesses	business	NOUN
gujaf-316	265	34	participate	participate	VERB
gujaf-316	265	35	in	in	ADP
gujaf-316	265	36	more	more	ADJ
gujaf-316	265	37	and	and	CCONJ
gujaf-316	265	38	better	well	ADJ
gujaf-316	265	39	social	social	ADJ
gujaf-316	265	40	projects	project	NOUN
gujaf-316	265	41	than	than	ADP
gujaf-316	265	42	smaller	small	ADJ
gujaf-316	265	43	,	,	PUNCT
gujaf-316	265	44	less	less	ADV
gujaf-316	265	45	visible	visible	ADJ
gujaf-316	265	46	businesses	business	NOUN
gujaf-316	265	47	because	because	SCONJ
gujaf-316	265	48	they	they	PRON
gujaf-316	265	49	are	be	AUX
gujaf-316	265	50	more	more	ADV
gujaf-316	265	51	visible	visible	ADJ
gujaf-316	265	52	.	.	PUNCT
gujaf-316	266	1	because	because	SCONJ
gujaf-316	266	2	larger	large	ADJ
gujaf-316	266	3	companies	company	NOUN
gujaf-316	266	4	undoubtedly	undoubtedly	ADV
gujaf-316	266	5	have	have	VERB
gujaf-316	266	6	more	more	ADJ
gujaf-316	266	7	resources	resource	NOUN
gujaf-316	266	8	available	available	ADJ
gujaf-316	266	9	for	for	ADP
gujaf-316	266	10	csr	csr	NOUN
gujaf-316	266	11	initiatives	initiative	NOUN
gujaf-316	266	12	(	(	PUNCT
gujaf-316	266	13	margolis	margolis	PROPN
gujaf-316	266	14	et	et	PROPN
gujaf-316	266	15	al	al	PROPN
gujaf-316	266	16	.	.	PROPN
gujaf-316	266	17	,	,	PUNCT
gujaf-316	266	18	2007	2007	NUM
gujaf-316	266	19	)	)	PUNCT
gujaf-316	266	20	and	and	CCONJ
gujaf-316	266	21	draw	draw	VERB
gujaf-316	266	22	greater	great	ADJ
gujaf-316	266	23	attention	attention	NOUN
gujaf-316	266	24	from	from	ADP
gujaf-316	266	25	various	various	ADJ
gujaf-316	266	26	stakeholders	stakeholder	NOUN
gujaf-316	266	27	whose	whose	DET
gujaf-316	266	28	needs	need	NOUN
gujaf-316	266	29	are	be	AUX
gujaf-316	266	30	of	of	ADP
gujaf-316	266	31	utmost	utmost	ADJ
gujaf-316	266	32	importance	importance	NOUN
gujaf-316	266	33	,	,	PUNCT
gujaf-316	266	34	this	this	PRON
gujaf-316	266	35	appears	appear	VERB
gujaf-316	266	36	to	to	PART
gujaf-316	266	37	be	be	AUX
gujaf-316	266	38	likely	likely	ADJ
gujaf-316	266	39	.	.	PUNCT
gujaf-316	267	1	gusau	gusau	ADJ
gujaf-316	267	2	journal	journal	PROPN
gujaf-316	267	3	of	of	ADP
gujaf-316	267	4	accounting	accounting	NOUN
gujaf-316	267	5	and	and	CCONJ
gujaf-316	267	6	finance	finance	NOUN
gujaf-316	267	7	,	,	PUNCT
gujaf-316	267	8	vol	vol	NOUN
gujaf-316	267	9	.	.	PROPN
gujaf-316	267	10	5	5	NUM
gujaf-316	267	11	,	,	PUNCT
gujaf-316	267	12	issue	issue	NOUN
gujaf-316	267	13	2	2	NUM
gujaf-316	267	14	,	,	PUNCT
gujaf-316	267	15	october	october	PROPN
gujaf-316	267	16	,	,	PUNCT
gujaf-316	267	17	2024	2024	NUM
gujaf-316	267	18	115	115	NUM
gujaf-316	267	19	this	this	DET
gujaf-316	267	20	study	study	NOUN
gujaf-316	267	21	used	use	VERB
gujaf-316	267	22	linear	linear	PROPN
gujaf-316	267	23	regression	regression	NOUN
gujaf-316	267	24	analysis	analysis	NOUN
gujaf-316	267	25	to	to	PART
gujaf-316	267	26	determine	determine	VERB
gujaf-316	267	27	the	the	DET
gujaf-316	267	28	effect	effect	NOUN
gujaf-316	267	29	of	of	ADP
gujaf-316	267	30	csr	csr	NOUN
gujaf-316	267	31	on	on	ADP
gujaf-316	267	32	the	the	DET
gujaf-316	267	33	financial	financial	ADJ
gujaf-316	267	34	performance	performance	NOUN
gujaf-316	267	35	of	of	ADP
gujaf-316	267	36	guinness	guinness	PROPN
gujaf-316	267	37	nigeria	nigeria	PROPN
gujaf-316	267	38	plc	plc	PROPN
gujaf-316	267	39	.	.	PROPN
gujaf-316	267	40	csr	csr	PROPN
gujaf-316	267	41	is	be	AUX
gujaf-316	267	42	measured	measure	VERB
gujaf-316	267	43	by	by	ADP
gujaf-316	267	44	donations	donation	NOUN
gujaf-316	267	45	(	(	PUNCT
gujaf-316	267	46	csrd	csrd	NOUN
gujaf-316	267	47	)	)	PUNCT
gujaf-316	267	48	made	make	VERB
gujaf-316	267	49	by	by	ADP
gujaf-316	267	50	the	the	DET
gujaf-316	267	51	company	company	NOUN
gujaf-316	267	52	during	during	ADP
gujaf-316	267	53	the	the	DET
gujaf-316	267	54	review	review	NOUN
gujaf-316	267	55	period	period	NOUN
gujaf-316	267	56	,	,	PUNCT
gujaf-316	267	57	the	the	DET
gujaf-316	267	58	size	size	NOUN
gujaf-316	267	59	of	of	ADP
gujaf-316	267	60	the	the	DET
gujaf-316	267	61	firm	firm	NOUN
gujaf-316	267	62	is	be	AUX
gujaf-316	267	63	measured	measure	VERB
gujaf-316	267	64	by	by	ADP
gujaf-316	267	65	total	total	ADJ
gujaf-316	267	66	asset	asset	NOUN
gujaf-316	267	67	and	and	CCONJ
gujaf-316	267	68	financial	financial	ADJ
gujaf-316	267	69	performance	performance	NOUN
gujaf-316	267	70	is	be	AUX
gujaf-316	267	71	measured	measure	VERB
gujaf-316	267	72	by	by	ADP
gujaf-316	267	73	net	net	ADJ
gujaf-316	267	74	profit	profit	NOUN
gujaf-316	267	75	margin	margin	NOUN
gujaf-316	267	76	(	(	PUNCT
gujaf-316	267	77	npm	npm	PROPN
gujaf-316	267	78	)	)	PUNCT
gujaf-316	267	79	,	,	PUNCT
gujaf-316	267	80	return	return	VERB
gujaf-316	267	81	on	on	ADP
gujaf-316	267	82	equity	equity	NOUN
gujaf-316	267	83	(	(	PUNCT
gujaf-316	267	84	roe	roe	PROPN
gujaf-316	267	85	)	)	PUNCT
gujaf-316	267	86	,	,	PUNCT
gujaf-316	267	87	return	return	VERB
gujaf-316	267	88	on	on	ADP
gujaf-316	267	89	asset	asset	NOUN
gujaf-316	267	90	(	(	PUNCT
gujaf-316	267	91	roa	roa	PROPN
gujaf-316	267	92	)	)	PUNCT
gujaf-316	267	93	and	and	CCONJ
gujaf-316	267	94	earnings	earning	NOUN
gujaf-316	267	95	per	per	ADP
gujaf-316	267	96	share	share	NOUN
gujaf-316	267	97	(	(	PUNCT
gujaf-316	267	98	eps	eps	PROPN
gujaf-316	267	99	)	)	PUNCT
gujaf-316	267	100	.	.	PUNCT
gujaf-316	268	1	the	the	DET
gujaf-316	268	2	model	model	NOUN
gujaf-316	268	3	of	of	ADP
gujaf-316	268	4	the	the	DET
gujaf-316	268	5	study	study	NOUN
gujaf-316	268	6	is	be	AUX
gujaf-316	268	7	expressed	express	VERB
gujaf-316	268	8	in	in	ADP
gujaf-316	268	9	linear	linear	PROPN
gujaf-316	268	10	regression	regression	NOUN
gujaf-316	268	11	model	model	NOUN
gujaf-316	268	12	as	as	SCONJ
gujaf-316	268	13	shown	show	VERB
gujaf-316	268	14	below	below	ADP
gujaf-316	268	15	:	:	PUNCT
gujaf-316	268	16	yi	yi	PROPN
gujaf-316	268	17	,	,	PUNCT
gujaf-316	268	18	t	t	PROPN
gujaf-316	268	19	=	=	PUNCT
gujaf-316	268	20	α	α	PROPN
gujaf-316	268	21	+	+	X
gujaf-316	268	22	β1xi	β1xi	PROPN
gujaf-316	268	23	,	,	PUNCT
gujaf-316	268	24	t	t	NOUN
gujaf-316	268	25	+	+	CCONJ
gujaf-316	268	26	β2xi	β2xi	X
gujaf-316	268	27	,	,	PUNCT
gujaf-316	268	28	t	t	PROPN
gujaf-316	268	29	+	+	CCONJ
gujaf-316	268	30	ei	ei	PROPN
gujaf-316	268	31	,	,	PUNCT
gujaf-316	268	32	t	t	PROPN
gujaf-316	268	33	(	(	PUNCT
gujaf-316	268	34	1	1	NUM
gujaf-316	268	35	)	)	PUNCT
gujaf-316	268	36	where	where	SCONJ
gujaf-316	268	37	,	,	PUNCT
gujaf-316	268	38	y	y	PROPN
gujaf-316	268	39	is	be	AUX
gujaf-316	268	40	the	the	DET
gujaf-316	268	41	dependent	dependent	ADJ
gujaf-316	268	42	variable	variable	NOUN
gujaf-316	268	43	which	which	PRON
gujaf-316	268	44	describes	describe	VERB
gujaf-316	268	45	corporate	corporate	ADJ
gujaf-316	268	46	performance	performance	NOUN
gujaf-316	268	47	indicators	indicator	NOUN
gujaf-316	268	48	such	such	ADJ
gujaf-316	268	49	as	as	ADP
gujaf-316	268	50	net	net	ADJ
gujaf-316	268	51	profit	profit	NOUN
gujaf-316	268	52	margin	margin	NOUN
gujaf-316	268	53	,	,	PUNCT
gujaf-316	268	54	return	return	NOUN
gujaf-316	268	55	on	on	ADP
gujaf-316	268	56	equity	equity	NOUN
gujaf-316	268	57	,	,	PUNCT
gujaf-316	268	58	return	return	VERB
gujaf-316	268	59	on	on	ADP
gujaf-316	268	60	asset	asset	NOUN
gujaf-316	268	61	and	and	CCONJ
gujaf-316	268	62	earnings	earning	NOUN
gujaf-316	268	63	per	per	ADP
gujaf-316	268	64	share	share	NOUN
gujaf-316	268	65	.	.	PUNCT
gujaf-316	269	1	x	x	PUNCT
gujaf-316	269	2	is	be	AUX
gujaf-316	269	3	the	the	DET
gujaf-316	269	4	independent	independent	ADJ
gujaf-316	269	5	variables	variable	NOUN
gujaf-316	269	6	which	which	PRON
gujaf-316	269	7	represent	represent	VERB
gujaf-316	269	8	the	the	DET
gujaf-316	269	9	csri	csri	PROPN
gujaf-316	269	10	,	,	PUNCT
gujaf-316	269	11	t	t	PROPN
gujaf-316	269	12	and	and	CCONJ
gujaf-316	269	13	the	the	DET
gujaf-316	269	14	size	size	NOUN
gujaf-316	269	15	of	of	ADP
gujaf-316	269	16	the	the	DET
gujaf-316	269	17	firm	firm	NOUN
gujaf-316	269	18	measured	measure	VERB
gujaf-316	269	19	by	by	ADP
gujaf-316	269	20	the	the	DET
gujaf-316	269	21	total	total	ADJ
gujaf-316	269	22	assets	asset	NOUN
gujaf-316	269	23	;	;	PUNCT
gujaf-316	269	24	x1	x1	PROPN
gujaf-316	269	25	=	=	SYM
gujaf-316	269	26	csr	csr	NOUN
gujaf-316	269	27	donation	donation	NOUN
gujaf-316	269	28	in	in	ADP
gujaf-316	269	29	natural	natural	ADJ
gujaf-316	269	30	log	log	NOUN
gujaf-316	269	31	(	(	PUNCT
gujaf-316	269	32	csrdi	csrdi	PROPN
gujaf-316	269	33	,	,	PUNCT
gujaf-316	269	34	t	t	PROPN
gujaf-316	269	35	)	)	PUNCT
gujaf-316	269	36	,	,	PUNCT
gujaf-316	269	37	x2	x2	NOUN
gujaf-316	269	38	=	=	PUNCT
gujaf-316	269	39	size	size	NOUN
gujaf-316	269	40	of	of	ADP
gujaf-316	269	41	the	the	DET
gujaf-316	269	42	firm	firm	NOUN
gujaf-316	269	43	(	(	PUNCT
gujaf-316	269	44	total	total	ADJ
gujaf-316	269	45	assets	asset	NOUN
gujaf-316	269	46	)	)	PUNCT
gujaf-316	269	47	in	in	ADP
gujaf-316	269	48	natural	natural	ADJ
gujaf-316	269	49	log	log	NOUN
gujaf-316	269	50	(	(	PUNCT
gujaf-316	269	51	sizi	sizi	PROPN
gujaf-316	269	52	,	,	PUNCT
gujaf-316	269	53	t	t	PROPN
gujaf-316	269	54	)	)	PUNCT
gujaf-316	269	55	,	,	PUNCT
gujaf-316	269	56	e	e	X
gujaf-316	269	57	is	be	AUX
gujaf-316	269	58	the	the	DET
gujaf-316	269	59	error	error	NOUN
gujaf-316	269	60	term	term	NOUN
gujaf-316	269	61	,	,	PUNCT
gujaf-316	269	62	α	α	PROPN
gujaf-316	269	63	is	be	AUX
gujaf-316	269	64	the	the	DET
gujaf-316	269	65	intercept	intercept	NOUN
gujaf-316	269	66	,	,	PUNCT
gujaf-316	269	67	β1	β1	PROPN
gujaf-316	269	68	and	and	CCONJ
gujaf-316	269	69	β2	β2	NOUN
gujaf-316	269	70	are	be	AUX
gujaf-316	269	71	the	the	DET
gujaf-316	269	72	coefficients	coefficient	NOUN
gujaf-316	269	73	of	of	ADP
gujaf-316	269	74	the	the	DET
gujaf-316	269	75	independent	independent	ADJ
gujaf-316	269	76	variable	variable	NOUN
gujaf-316	269	77	.	.	PUNCT
gujaf-316	270	1	the	the	DET
gujaf-316	270	2	model	model	NOUN
gujaf-316	270	3	is	be	AUX
gujaf-316	270	4	further	far	ADV
gujaf-316	270	5	expressed	express	VERB
gujaf-316	270	6	for	for	SCONJ
gujaf-316	270	7	the	the	DET
gujaf-316	270	8	individual	individual	ADJ
gujaf-316	270	9	indicators	indicator	NOUN
gujaf-316	270	10	as	as	SCONJ
gujaf-316	270	11	follows	follow	VERB
gujaf-316	270	12	.	.	PUNCT
gujaf-316	271	1	npmi	npmi	ADJ
gujaf-316	271	2	,	,	PUNCT
gujaf-316	271	3	t	t	PROPN
gujaf-316	271	4	=	=	SYM
gujaf-316	271	5	α	α	PROPN
gujaf-316	271	6	+	+	CCONJ
gujaf-316	271	7	β1csrdi	β1csrdi	PROPN
gujaf-316	271	8	,	,	PUNCT
gujaf-316	271	9	t	t	PROPN
gujaf-316	271	10	+	+	CCONJ
gujaf-316	271	11	β2sizi	β2sizi	ADV
gujaf-316	271	12	,	,	PUNCT
gujaf-316	271	13	t	t	PROPN
gujaf-316	271	14	+	+	CCONJ
gujaf-316	271	15	ei	ei	PROPN
gujaf-316	271	16	,	,	PUNCT
gujaf-316	271	17	t	t	PROPN
gujaf-316	271	18	(	(	PUNCT
gujaf-316	271	19	2	2	NUM
gujaf-316	271	20	)	)	PUNCT
gujaf-316	271	21	roei	roei	PROPN
gujaf-316	271	22	,	,	PUNCT
gujaf-316	271	23	t	t	PROPN
gujaf-316	271	24	=	=	PUNCT
gujaf-316	271	25	α	α	PROPN
gujaf-316	271	26	+	+	CCONJ
gujaf-316	271	27	β1csrdi	β1csrdi	PROPN
gujaf-316	271	28	,	,	PUNCT
gujaf-316	271	29	t	t	PROPN
gujaf-316	271	30	+	+	CCONJ
gujaf-316	271	31	β2sizi	β2sizi	ADV
gujaf-316	271	32	,	,	PUNCT
gujaf-316	271	33	t	t	PROPN
gujaf-316	271	34	+	+	CCONJ
gujaf-316	271	35	ei	ei	PROPN
gujaf-316	271	36	,	,	PUNCT
gujaf-316	271	37	t	t	PROPN
gujaf-316	271	38	(	(	PUNCT
gujaf-316	271	39	3	3	NUM
gujaf-316	271	40	)	)	PUNCT
gujaf-316	271	41	roai	roai	NOUN
gujaf-316	271	42	,	,	PUNCT
gujaf-316	271	43	t	t	PROPN
gujaf-316	271	44	=	=	PUNCT
gujaf-316	271	45	α	α	PROPN
gujaf-316	271	46	+	+	CCONJ
gujaf-316	271	47	β1csrdi	β1csrdi	PROPN
gujaf-316	271	48	,	,	PUNCT
gujaf-316	271	49	t	t	PROPN
gujaf-316	271	50	+	+	CCONJ
gujaf-316	271	51	β2sizi	β2sizi	ADV
gujaf-316	271	52	,	,	PUNCT
gujaf-316	271	53	t	t	PROPN
gujaf-316	271	54	+	+	CCONJ
gujaf-316	271	55	ei	ei	PROPN
gujaf-316	271	56	,	,	PUNCT
gujaf-316	271	57	t	t	PROPN
gujaf-316	271	58	(	(	PUNCT
gujaf-316	271	59	4	4	NUM
gujaf-316	271	60	)	)	PUNCT
gujaf-316	271	61	epsi	epsi	PROPN
gujaf-316	271	62	,	,	PUNCT
gujaf-316	271	63	t	t	PROPN
gujaf-316	271	64	=	=	PUNCT
gujaf-316	271	65	α	α	PROPN
gujaf-316	271	66	+	+	CCONJ
gujaf-316	271	67	β1csrdi	β1csrdi	PROPN
gujaf-316	271	68	,	,	PUNCT
gujaf-316	271	69	t	t	PROPN
gujaf-316	271	70	+	+	CCONJ
gujaf-316	271	71	β2sizi	β2sizi	ADV
gujaf-316	271	72	,	,	PUNCT
gujaf-316	271	73	t	t	PROPN
gujaf-316	271	74	+	+	CCONJ
gujaf-316	271	75	ei	ei	PROPN
gujaf-316	271	76	,	,	PUNCT
gujaf-316	271	77	t	t	PROPN
gujaf-316	271	78	(	(	PUNCT
gujaf-316	271	79	5	5	NUM
gujaf-316	271	80	)	)	PUNCT
gujaf-316	271	81	the	the	DET
gujaf-316	271	82	statistical	statistical	ADJ
gujaf-316	271	83	technique	technique	NOUN
gujaf-316	271	84	employed	employ	VERB
gujaf-316	271	85	is	be	AUX
gujaf-316	271	86	the	the	DET
gujaf-316	271	87	simple	simple	ADJ
gujaf-316	271	88	linear	linear	ADJ
gujaf-316	271	89	regression	regression	NOUN
gujaf-316	271	90	analysis	analysis	NOUN
gujaf-316	271	91	.	.	PUNCT
gujaf-316	272	1	all	all	DET
gujaf-316	272	2	the	the	DET
gujaf-316	272	3	hypotheses	hypothesis	NOUN
gujaf-316	272	4	were	be	AUX
gujaf-316	272	5	tested	test	VERB
gujaf-316	272	6	using	use	VERB
gujaf-316	272	7	the	the	DET
gujaf-316	272	8	student	student	NOUN
gujaf-316	272	9	t	t	PROPN
gujaf-316	272	10	-	-	PUNCT
gujaf-316	272	11	test	test	NOUN
gujaf-316	272	12	statistic	statistic	NOUN
gujaf-316	272	13	at	at	ADP
gujaf-316	272	14	5	5	NUM
gujaf-316	272	15	%	%	NOUN
gujaf-316	272	16	level	level	NOUN
gujaf-316	272	17	of	of	ADP
gujaf-316	272	18	significance	significance	NOUN
gujaf-316	272	19	.	.	PUNCT
gujaf-316	273	1	statistical	statistical	ADJ
gujaf-316	273	2	package	package	NOUN
gujaf-316	273	3	for	for	ADP
gujaf-316	273	4	social	social	ADJ
gujaf-316	273	5	sciences	science	NOUN
gujaf-316	273	6	(	(	PUNCT
gujaf-316	273	7	spss	spss	PROPN
gujaf-316	273	8	)	)	PUNCT
gujaf-316	273	9	version	version	NOUN
gujaf-316	273	10	23	23	NUM
gujaf-316	273	11	was	be	AUX
gujaf-316	273	12	utilised	utilise	VERB
gujaf-316	273	13	in	in	ADP
gujaf-316	273	14	data	datum	NOUN
gujaf-316	273	15	analysis	analysis	NOUN
gujaf-316	273	16	.	.	PUNCT
gujaf-316	274	1	4.0	4.0	NUM
gujaf-316	274	2	analysis	analysis	NOUN
gujaf-316	274	3	the	the	DET
gujaf-316	274	4	summary	summary	NOUN
gujaf-316	274	5	statistics	statistic	NOUN
gujaf-316	274	6	table	table	NOUN
gujaf-316	274	7	provides	provide	VERB
gujaf-316	274	8	an	an	DET
gujaf-316	274	9	overview	overview	NOUN
gujaf-316	274	10	of	of	ADP
gujaf-316	274	11	the	the	DET
gujaf-316	274	12	key	key	ADJ
gujaf-316	274	13	financial	financial	ADJ
gujaf-316	274	14	variables	variable	NOUN
gujaf-316	274	15	under	under	ADP
gujaf-316	274	16	study	study	NOUN
gujaf-316	274	17	,	,	PUNCT
gujaf-316	274	18	highlighting	highlight	VERB
gujaf-316	274	19	their	their	PRON
gujaf-316	274	20	mean	mean	ADJ
gujaf-316	274	21	values	value	NOUN
gujaf-316	274	22	,	,	PUNCT
gujaf-316	274	23	standard	standard	ADJ
gujaf-316	274	24	deviations	deviation	NOUN
gujaf-316	274	25	,	,	PUNCT
gujaf-316	274	26	and	and	CCONJ
gujaf-316	274	27	the	the	DET
gujaf-316	274	28	range	range	NOUN
gujaf-316	274	29	between	between	ADP
gujaf-316	274	30	their	their	PRON
gujaf-316	274	31	maximum	maximum	ADJ
gujaf-316	274	32	and	and	CCONJ
gujaf-316	274	33	minimum	minimum	ADJ
gujaf-316	274	34	values	value	NOUN
gujaf-316	274	35	.	.	PUNCT
gujaf-316	275	1	these	these	DET
gujaf-316	275	2	variables	variable	NOUN
gujaf-316	275	3	are	be	AUX
gujaf-316	275	4	critical	critical	ADJ
gujaf-316	275	5	indicators	indicator	NOUN
gujaf-316	275	6	of	of	ADP
gujaf-316	275	7	the	the	DET
gujaf-316	275	8	financial	financial	ADJ
gujaf-316	275	9	health	health	NOUN
gujaf-316	275	10	and	and	CCONJ
gujaf-316	275	11	performance	performance	NOUN
gujaf-316	275	12	of	of	ADP
gujaf-316	275	13	firms	firm	NOUN
gujaf-316	275	14	,	,	PUNCT
gujaf-316	275	15	offering	offer	VERB
gujaf-316	275	16	insights	insight	NOUN
gujaf-316	275	17	into	into	ADP
gujaf-316	275	18	profitability	profitability	NOUN
gujaf-316	275	19	,	,	PUNCT
gujaf-316	275	20	efficiency	efficiency	NOUN
gujaf-316	275	21	,	,	PUNCT
gujaf-316	275	22	and	and	CCONJ
gujaf-316	275	23	csr	csr	PROPN
gujaf-316	275	24	.	.	PROPN
gujaf-316	275	25	net	net	ADJ
gujaf-316	275	26	profit	profit	NOUN
gujaf-316	275	27	margin	margin	NOUN
gujaf-316	275	28	(	(	PUNCT
gujaf-316	275	29	npm	npm	NOUN
gujaf-316	275	30	)	)	PUNCT
gujaf-316	275	31	has	have	VERB
gujaf-316	275	32	an	an	DET
gujaf-316	275	33	average	average	ADJ
gujaf-316	275	34	value	value	NOUN
gujaf-316	275	35	of	of	ADP
gujaf-316	275	36	9.29	9.29	NUM
gujaf-316	275	37	,	,	PUNCT
gujaf-316	275	38	with	with	ADP
gujaf-316	275	39	a	a	DET
gujaf-316	275	40	standard	standard	ADJ
gujaf-316	275	41	deviation	deviation	NOUN
gujaf-316	275	42	of	of	ADP
gujaf-316	275	43	3.54	3.54	NUM
gujaf-316	275	44	,	,	PUNCT
gujaf-316	275	45	indicating	indicate	VERB
gujaf-316	275	46	moderate	moderate	ADJ
gujaf-316	275	47	variability	variability	NOUN
gujaf-316	275	48	around	around	ADP
gujaf-316	275	49	the	the	DET
gujaf-316	275	50	mean	mean	NOUN
gujaf-316	275	51	.	.	PUNCT
gujaf-316	276	1	the	the	DET
gujaf-316	276	2	maximum	maximum	PROPN
gujaf-316	276	3	npm	npm	PROPN
gujaf-316	276	4	observed	observe	VERB
gujaf-316	276	5	is	be	AUX
gujaf-316	276	6	19.63	19.63	NUM
gujaf-316	276	7	,	,	PUNCT
gujaf-316	276	8	while	while	SCONJ
gujaf-316	276	9	the	the	DET
gujaf-316	276	10	minimum	minimum	NOUN
gujaf-316	276	11	is	be	AUX
gujaf-316	276	12	4.96	4.96	NUM
gujaf-316	276	13	.	.	PUNCT
gujaf-316	277	1	this	this	DET
gujaf-316	277	2	range	range	NOUN
gujaf-316	277	3	suggests	suggest	VERB
gujaf-316	277	4	that	that	SCONJ
gujaf-316	277	5	while	while	SCONJ
gujaf-316	277	6	some	some	DET
gujaf-316	277	7	firms	firm	NOUN
gujaf-316	277	8	are	be	AUX
gujaf-316	277	9	highly	highly	ADV
gujaf-316	277	10	profitable	profitable	ADJ
gujaf-316	277	11	,	,	PUNCT
gujaf-316	277	12	others	other	NOUN
gujaf-316	277	13	operate	operate	VERB
gujaf-316	277	14	with	with	ADP
gujaf-316	277	15	much	much	ADV
gujaf-316	277	16	tighter	tight	ADJ
gujaf-316	277	17	margins	margin	NOUN
gujaf-316	277	18	,	,	PUNCT
gujaf-316	277	19	reflecting	reflect	VERB
gujaf-316	277	20	differences	difference	NOUN
gujaf-316	277	21	in	in	ADP
gujaf-316	277	22	operational	operational	ADJ
gujaf-316	277	23	efficiency	efficiency	NOUN
gujaf-316	277	24	and	and	CCONJ
gujaf-316	277	25	market	market	NOUN
gujaf-316	277	26	conditions	condition	NOUN
gujaf-316	277	27	across	across	ADP
gujaf-316	277	28	firms	firm	NOUN
gujaf-316	277	29	.	.	PUNCT
gujaf-316	278	1	earnings	earning	NOUN
gujaf-316	278	2	per	per	ADP
gujaf-316	278	3	share	share	NOUN
gujaf-316	278	4	(	(	PUNCT
gujaf-316	278	5	eps	eps	NOUN
gujaf-316	278	6	)	)	PUNCT
gujaf-316	278	7	displays	display	VERB
gujaf-316	278	8	a	a	DET
gujaf-316	278	9	mean	mean	NOUN
gujaf-316	278	10	of	of	ADP
gujaf-316	278	11	0.21	0.21	NUM
gujaf-316	278	12	,	,	PUNCT
gujaf-316	278	13	but	but	CCONJ
gujaf-316	278	14	with	with	ADP
gujaf-316	278	15	a	a	DET
gujaf-316	278	16	notably	notably	ADV
gujaf-316	278	17	high	high	ADJ
gujaf-316	278	18	standard	standard	ADJ
gujaf-316	278	19	deviation	deviation	NOUN
gujaf-316	278	20	of	of	ADP
gujaf-316	278	21	14.43	14.43	NUM
gujaf-316	278	22	,	,	PUNCT
gujaf-316	278	23	indicating	indicate	VERB
gujaf-316	278	24	significant	significant	ADJ
gujaf-316	278	25	variability	variability	NOUN
gujaf-316	278	26	in	in	ADP
gujaf-316	278	27	earnings	earning	NOUN
gujaf-316	278	28	among	among	ADP
gujaf-316	278	29	the	the	DET
gujaf-316	278	30	firms	firm	NOUN
gujaf-316	278	31	studied	study	VERB
gujaf-316	278	32	.	.	PUNCT
gujaf-316	279	1	the	the	DET
gujaf-316	279	2	maximum	maximum	PROPN
gujaf-316	279	3	eps	eps	PROPN
gujaf-316	279	4	recorded	record	VERB
gujaf-316	279	5	is	be	AUX
gujaf-316	279	6	18.18	18.18	NUM
gujaf-316	279	7	,	,	PUNCT
gujaf-316	279	8	while	while	SCONJ
gujaf-316	279	9	the	the	DET
gujaf-316	279	10	minimum	minimum	NOUN
gujaf-316	279	11	is	be	AUX
gujaf-316	279	12	-65.86	-65.86	PUNCT
gujaf-316	279	13	,	,	PUNCT
gujaf-316	279	14	which	which	PRON
gujaf-316	279	15	includes	include	VERB
gujaf-316	279	16	negative	negative	ADJ
gujaf-316	279	17	values	value	NOUN
gujaf-316	279	18	,	,	PUNCT
gujaf-316	279	19	suggesting	suggest	VERB
gujaf-316	279	20	that	that	SCONJ
gujaf-316	279	21	some	some	DET
gujaf-316	279	22	firms	firm	NOUN
gujaf-316	279	23	have	have	AUX
gujaf-316	279	24	experienced	experience	VERB
gujaf-316	279	25	losses	loss	NOUN
gujaf-316	279	26	significant	significant	ADJ
gujaf-316	279	27	enough	enough	ADV
gujaf-316	279	28	to	to	PART
gujaf-316	279	29	reduce	reduce	VERB
gujaf-316	279	30	their	their	PRON
gujaf-316	279	31	earnings	earning	NOUN
gujaf-316	279	32	per	per	ADP
gujaf-316	279	33	share	share	NOUN
gujaf-316	279	34	to	to	ADP
gujaf-316	279	35	below	below	ADP
gujaf-316	279	36	zero	zero	NUM
gujaf-316	279	37	.	.	PUNCT
gujaf-316	280	1	this	this	DET
gujaf-316	280	2	wide	wide	ADJ
gujaf-316	280	3	range	range	NOUN
gujaf-316	280	4	underscores	underscore	VERB
gujaf-316	280	5	the	the	DET
gujaf-316	280	6	disparities	disparity	NOUN
gujaf-316	280	7	in	in	ADP
gujaf-316	280	8	financial	financial	ADJ
gujaf-316	280	9	performance	performance	NOUN
gujaf-316	280	10	across	across	ADP
gujaf-316	280	11	the	the	DET
gujaf-316	280	12	sample	sample	NOUN
gujaf-316	280	13	,	,	PUNCT
gujaf-316	280	14	with	with	ADP
gujaf-316	280	15	some	some	DET
gujaf-316	280	16	firms	firm	NOUN
gujaf-316	280	17	thriving	thrive	VERB
gujaf-316	280	18	while	while	SCONJ
gujaf-316	280	19	others	other	NOUN
gujaf-316	280	20	struggle	struggle	VERB
gujaf-316	280	21	.	.	PUNCT
gujaf-316	281	1	csr	csr	NOUN
gujaf-316	281	2	donation	donation	NOUN
gujaf-316	281	3	(	(	PUNCT
gujaf-316	281	4	csrd	csrd	NOUN
gujaf-316	281	5	)	)	PUNCT
gujaf-316	281	6	has	have	VERB
gujaf-316	281	7	a	a	DET
gujaf-316	281	8	mean	mean	NOUN
gujaf-316	281	9	of	of	ADP
gujaf-316	281	10	3.68	3.68	NUM
gujaf-316	281	11	and	and	CCONJ
gujaf-316	281	12	a	a	DET
gujaf-316	281	13	standard	standard	ADJ
gujaf-316	281	14	deviation	deviation	NOUN
gujaf-316	281	15	of	of	ADP
gujaf-316	281	16	2.82	2.82	NUM
gujaf-316	281	17	,	,	PUNCT
gujaf-316	281	18	reflecting	reflect	VERB
gujaf-316	281	19	moderate	moderate	ADJ
gujaf-316	281	20	variability	variability	NOUN
gujaf-316	281	21	in	in	ADP
gujaf-316	281	22	how	how	SCONJ
gujaf-316	281	23	much	much	ADJ
gujaf-316	281	24	firms	firm	NOUN
gujaf-316	281	25	are	be	AUX
gujaf-316	281	26	investing	invest	VERB
gujaf-316	281	27	in	in	ADP
gujaf-316	281	28	csr	csr	NOUN
gujaf-316	281	29	initiatives	initiative	NOUN
gujaf-316	281	30	.	.	PUNCT
gujaf-316	282	1	the	the	DET
gujaf-316	282	2	maximum	maximum	ADJ
gujaf-316	282	3	csrd	csrd	NOUN
gujaf-316	282	4	value	value	NOUN
gujaf-316	282	5	is	be	AUX
gujaf-316	282	6	9.45	9.45	NUM
gujaf-316	282	7	,	,	PUNCT
gujaf-316	282	8	and	and	CCONJ
gujaf-316	282	9	the	the	DET
gujaf-316	282	10	minimum	minimum	NOUN
gujaf-316	282	11	is	be	AUX
gujaf-316	282	12	0.91	0.91	NUM
gujaf-316	282	13	,	,	PUNCT
gujaf-316	282	14	indicating	indicate	VERB
gujaf-316	282	15	that	that	SCONJ
gujaf-316	282	16	while	while	SCONJ
gujaf-316	282	17	some	some	DET
gujaf-316	282	18	firms	firm	NOUN
gujaf-316	282	19	are	be	AUX
gujaf-316	282	20	highly	highly	ADV
gujaf-316	282	21	committed	committed	ADJ
gujaf-316	282	22	to	to	ADP
gujaf-316	282	23	csr	csr	NOUN
gujaf-316	282	24	,	,	PUNCT
gujaf-316	282	25	others	other	NOUN
gujaf-316	282	26	contribute	contribute	VERB
gujaf-316	282	27	relatively	relatively	ADV
gujaf-316	282	28	less	less	ADJ
gujaf-316	282	29	,	,	PUNCT
gujaf-316	282	30	possibly	possibly	ADV
gujaf-316	282	31	due	due	ADJ
gujaf-316	282	32	to	to	ADP
gujaf-316	282	33	differing	differ	VERB
gujaf-316	282	34	priorities	priority	NOUN
gujaf-316	282	35	or	or	CCONJ
gujaf-316	282	36	resource	resource	NOUN
gujaf-316	282	37	constraints	constraint	NOUN
gujaf-316	282	38	.	.	PUNCT
gujaf-316	283	1	return	return	NOUN
gujaf-316	283	2	on	on	ADP
gujaf-316	283	3	assets	asset	NOUN
gujaf-316	283	4	(	(	PUNCT
gujaf-316	283	5	roa	roa	PROPN
gujaf-316	283	6	)	)	PUNCT
gujaf-316	283	7	,	,	PUNCT
gujaf-316	283	8	a	a	DET
gujaf-316	283	9	measure	measure	NOUN
gujaf-316	283	10	of	of	ADP
gujaf-316	283	11	how	how	SCONJ
gujaf-316	283	12	efficiently	efficiently	ADV
gujaf-316	283	13	a	a	DET
gujaf-316	283	14	company	company	NOUN
gujaf-316	283	15	uses	use	VERB
gujaf-316	283	16	its	its	PRON
gujaf-316	283	17	assets	asset	NOUN
gujaf-316	283	18	to	to	PART
gujaf-316	283	19	generate	generate	VERB
gujaf-316	283	20	profit	profit	NOUN
gujaf-316	283	21	,	,	PUNCT
gujaf-316	283	22	has	have	VERB
gujaf-316	283	23	an	an	DET
gujaf-316	283	24	average	average	ADJ
gujaf-316	283	25	value	value	NOUN
gujaf-316	283	26	of	of	ADP
gujaf-316	283	27	32.71	32.71	NUM
gujaf-316	283	28	with	with	ADP
gujaf-316	283	29	a	a	DET
gujaf-316	283	30	standard	standard	ADJ
gujaf-316	283	31	deviation	deviation	NOUN
gujaf-316	283	32	of	of	ADP
gujaf-316	283	33	12.51	12.51	NUM
gujaf-316	283	34	.	.	PUNCT
gujaf-316	284	1	the	the	DET
gujaf-316	284	2	range	range	NOUN
gujaf-316	284	3	of	of	ADP
gujaf-316	284	4	roa	roa	PROPN
gujaf-316	284	5	values	value	NOUN
gujaf-316	284	6	,	,	PUNCT
gujaf-316	284	7	from	from	ADP
gujaf-316	284	8	a	a	DET
gujaf-316	284	9	maximum	maximum	NOUN
gujaf-316	284	10	of	of	ADP
gujaf-316	284	11	53.28	53.28	NUM
gujaf-316	284	12	to	to	ADP
gujaf-316	284	13	a	a	DET
gujaf-316	284	14	minimum	minimum	NOUN
gujaf-316	284	15	of	of	ADP
gujaf-316	284	16	9.14	9.14	NUM
gujaf-316	284	17	,	,	PUNCT
gujaf-316	284	18	suggests	suggest	VERB
gujaf-316	284	19	that	that	SCONJ
gujaf-316	284	20	asset	asset	NOUN
gujaf-316	284	21	utilization	utilization	NOUN
gujaf-316	284	22	efficiency	efficiency	NOUN
gujaf-316	284	23	varies	vary	VERB
gujaf-316	284	24	significantly	significantly	ADV
gujaf-316	284	25	among	among	ADP
gujaf-316	284	26	firms	firm	NOUN
gujaf-316	284	27	.	.	PUNCT
gujaf-316	285	1	firms	firm	NOUN
gujaf-316	285	2	with	with	ADP
gujaf-316	285	3	higher	high	ADJ
gujaf-316	285	4	roa	roa	NOUN
gujaf-316	285	5	are	be	AUX
gujaf-316	285	6	more	more	ADV
gujaf-316	285	7	effective	effective	ADJ
gujaf-316	285	8	at	at	ADP
gujaf-316	285	9	converting	convert	VERB
gujaf-316	285	10	their	their	PRON
gujaf-316	285	11	gusau	gusau	ADJ
gujaf-316	285	12	journal	journal	NOUN
gujaf-316	285	13	of	of	ADP
gujaf-316	285	14	accounting	accounting	NOUN
gujaf-316	285	15	and	and	CCONJ
gujaf-316	285	16	finance	finance	NOUN
gujaf-316	285	17	,	,	PUNCT
gujaf-316	285	18	vol	vol	NOUN
gujaf-316	285	19	.	.	PROPN
gujaf-316	285	20	5	5	NUM
gujaf-316	285	21	,	,	PUNCT
gujaf-316	285	22	issue	issue	NOUN
gujaf-316	285	23	2	2	NUM
gujaf-316	285	24	,	,	PUNCT
gujaf-316	285	25	october	october	PROPN
gujaf-316	285	26	,	,	PUNCT
gujaf-316	285	27	2024	2024	NUM
gujaf-316	285	28	116	116	NUM
gujaf-316	285	29	investments	investment	NOUN
gujaf-316	285	30	into	into	ADP
gujaf-316	285	31	profits	profit	NOUN
gujaf-316	285	32	,	,	PUNCT
gujaf-316	285	33	which	which	PRON
gujaf-316	285	34	may	may	AUX
gujaf-316	285	35	reflect	reflect	VERB
gujaf-316	285	36	superior	superior	ADJ
gujaf-316	285	37	management	management	NOUN
gujaf-316	285	38	practices	practice	NOUN
gujaf-316	285	39	or	or	CCONJ
gujaf-316	285	40	advantageous	advantageous	ADJ
gujaf-316	285	41	market	market	NOUN
gujaf-316	285	42	positions	position	NOUN
gujaf-316	285	43	.	.	PUNCT
gujaf-316	286	1	return	return	VERB
gujaf-316	286	2	on	on	ADP
gujaf-316	286	3	equity	equity	NOUN
gujaf-316	286	4	(	(	PUNCT
gujaf-316	286	5	roe	roe	PROPN
gujaf-316	286	6	)	)	PUNCT
gujaf-316	286	7	,	,	PUNCT
gujaf-316	286	8	which	which	PRON
gujaf-316	286	9	measures	measure	VERB
gujaf-316	286	10	the	the	DET
gujaf-316	286	11	return	return	NOUN
gujaf-316	286	12	generated	generate	VERB
gujaf-316	286	13	on	on	ADP
gujaf-316	286	14	shareholders	shareholder	NOUN
gujaf-316	286	15	'	'	PART
gujaf-316	286	16	equity	equity	NOUN
gujaf-316	286	17	,	,	PUNCT
gujaf-316	286	18	has	have	VERB
gujaf-316	286	19	a	a	DET
gujaf-316	286	20	mean	mean	NOUN
gujaf-316	286	21	of	of	ADP
gujaf-316	286	22	18.92	18.92	NUM
gujaf-316	286	23	and	and	CCONJ
gujaf-316	286	24	a	a	DET
gujaf-316	286	25	relatively	relatively	ADV
gujaf-316	286	26	high	high	ADJ
gujaf-316	286	27	standard	standard	ADJ
gujaf-316	286	28	deviation	deviation	NOUN
gujaf-316	286	29	of	of	ADP
gujaf-316	286	30	16.91	16.91	NUM
gujaf-316	286	31	.	.	PUNCT
gujaf-316	287	1	the	the	DET
gujaf-316	287	2	maximum	maximum	PROPN
gujaf-316	287	3	roe	roe	NOUN
gujaf-316	287	4	observed	observe	VERB
gujaf-316	287	5	is	be	AUX
gujaf-316	287	6	72.84	72.84	NUM
gujaf-316	287	7	,	,	PUNCT
gujaf-316	287	8	and	and	CCONJ
gujaf-316	287	9	the	the	DET
gujaf-316	287	10	minimum	minimum	NOUN
gujaf-316	287	11	is	be	AUX
gujaf-316	287	12	5.39	5.39	NUM
gujaf-316	287	13	,	,	PUNCT
gujaf-316	287	14	indicating	indicate	VERB
gujaf-316	287	15	substantial	substantial	ADJ
gujaf-316	287	16	variation	variation	NOUN
gujaf-316	287	17	in	in	ADP
gujaf-316	287	18	how	how	SCONJ
gujaf-316	287	19	well	well	ADJ
gujaf-316	287	20	firms	firm	NOUN
gujaf-316	287	21	are	be	AUX
gujaf-316	287	22	using	use	VERB
gujaf-316	287	23	equity	equity	NOUN
gujaf-316	287	24	to	to	PART
gujaf-316	287	25	generate	generate	VERB
gujaf-316	287	26	profit	profit	NOUN
gujaf-316	287	27	.	.	PUNCT
gujaf-316	288	1	this	this	DET
gujaf-316	288	2	variation	variation	NOUN
gujaf-316	288	3	could	could	AUX
gujaf-316	288	4	be	be	AUX
gujaf-316	288	5	due	due	ADJ
gujaf-316	288	6	to	to	ADP
gujaf-316	288	7	differences	difference	NOUN
gujaf-316	288	8	in	in	ADP
gujaf-316	288	9	financial	financial	ADJ
gujaf-316	288	10	leverage	leverage	NOUN
gujaf-316	288	11	,	,	PUNCT
gujaf-316	288	12	management	management	NOUN
gujaf-316	288	13	efficiency	efficiency	NOUN
gujaf-316	288	14	,	,	PUNCT
gujaf-316	288	15	or	or	CCONJ
gujaf-316	288	16	market	market	NOUN
gujaf-316	288	17	conditions	condition	NOUN
gujaf-316	288	18	.	.	PUNCT
gujaf-316	289	1	firm	firm	ADJ
gujaf-316	289	2	size	size	NOUN
gujaf-316	289	3	(	(	PUNCT
gujaf-316	289	4	siz	siz	PROPN
gujaf-316	289	5	)	)	PUNCT
gujaf-316	289	6	,	,	PUNCT
gujaf-316	289	7	represented	represent	VERB
gujaf-316	289	8	by	by	ADP
gujaf-316	289	9	total	total	ADJ
gujaf-316	289	10	assets	asset	NOUN
gujaf-316	289	11	,	,	PUNCT
gujaf-316	289	12	has	have	VERB
gujaf-316	289	13	an	an	DET
gujaf-316	289	14	average	average	ADJ
gujaf-316	289	15	value	value	NOUN
gujaf-316	289	16	of	of	ADP
gujaf-316	289	17	3.18	3.18	NUM
gujaf-316	289	18	,	,	PUNCT
gujaf-316	289	19	with	with	ADP
gujaf-316	289	20	a	a	DET
gujaf-316	289	21	standard	standard	ADJ
gujaf-316	289	22	deviation	deviation	NOUN
gujaf-316	289	23	of	of	ADP
gujaf-316	289	24	5.40	5.40	NUM
gujaf-316	289	25	,	,	PUNCT
gujaf-316	289	26	indicating	indicate	VERB
gujaf-316	289	27	significant	significant	ADJ
gujaf-316	289	28	variability	variability	NOUN
gujaf-316	289	29	in	in	ADP
gujaf-316	289	30	firm	firm	ADJ
gujaf-316	289	31	sizes	size	NOUN
gujaf-316	289	32	within	within	ADP
gujaf-316	289	33	the	the	DET
gujaf-316	289	34	sample	sample	NOUN
gujaf-316	289	35	.	.	PUNCT
gujaf-316	290	1	the	the	DET
gujaf-316	290	2	maximum	maximum	ADJ
gujaf-316	290	3	size	size	NOUN
gujaf-316	290	4	recorded	record	VERB
gujaf-316	290	5	is	be	AUX
gujaf-316	290	6	15.33	15.33	NUM
gujaf-316	290	7	,	,	PUNCT
gujaf-316	290	8	while	while	SCONJ
gujaf-316	290	9	the	the	DET
gujaf-316	290	10	minimum	minimum	NOUN
gujaf-316	290	11	is	be	AUX
gujaf-316	290	12	-13.13	-13.13	NUM
gujaf-316	290	13	,	,	PUNCT
gujaf-316	290	14	which	which	PRON
gujaf-316	290	15	may	may	AUX
gujaf-316	290	16	include	include	VERB
gujaf-316	290	17	negative	negative	ADJ
gujaf-316	290	18	values	value	NOUN
gujaf-316	290	19	due	due	ADP
gujaf-316	290	20	to	to	ADP
gujaf-316	290	21	accounting	accounting	NOUN
gujaf-316	290	22	practices	practice	NOUN
gujaf-316	290	23	like	like	ADP
gujaf-316	290	24	write	write	NOUN
gujaf-316	290	25	-	-	PUNCT
gujaf-316	290	26	downs	down	NOUN
gujaf-316	290	27	or	or	CCONJ
gujaf-316	290	28	impairments	impairment	NOUN
gujaf-316	290	29	.	.	PUNCT
gujaf-316	291	1	the	the	DET
gujaf-316	291	2	wide	wide	ADJ
gujaf-316	291	3	range	range	NOUN
gujaf-316	291	4	in	in	ADP
gujaf-316	291	5	firm	firm	ADJ
gujaf-316	291	6	size	size	NOUN
gujaf-316	291	7	reflects	reflect	VERB
gujaf-316	291	8	the	the	DET
gujaf-316	291	9	diversity	diversity	NOUN
gujaf-316	291	10	of	of	ADP
gujaf-316	291	11	firms	firm	NOUN
gujaf-316	291	12	included	include	VERB
gujaf-316	291	13	in	in	ADP
gujaf-316	291	14	the	the	DET
gujaf-316	291	15	study	study	NOUN
gujaf-316	291	16	,	,	PUNCT
gujaf-316	291	17	from	from	ADP
gujaf-316	291	18	large	large	ADJ
gujaf-316	291	19	enterprises	enterprise	NOUN
gujaf-316	291	20	to	to	ADP
gujaf-316	291	21	smaller	small	ADJ
gujaf-316	291	22	companies	company	NOUN
gujaf-316	291	23	with	with	ADP
gujaf-316	291	24	fewer	few	ADJ
gujaf-316	291	25	assets	asset	NOUN
gujaf-316	291	26	.	.	PUNCT
gujaf-316	292	1	in	in	ADP
gujaf-316	292	2	conclusion	conclusion	NOUN
gujaf-316	292	3	,	,	PUNCT
gujaf-316	292	4	the	the	DET
gujaf-316	292	5	summary	summary	NOUN
gujaf-316	292	6	statistics	statistic	NOUN
gujaf-316	292	7	reveal	reveal	VERB
gujaf-316	292	8	considerable	considerable	ADJ
gujaf-316	292	9	variability	variability	NOUN
gujaf-316	292	10	in	in	ADP
gujaf-316	292	11	key	key	ADJ
gujaf-316	292	12	financial	financial	ADJ
gujaf-316	292	13	indicators	indicator	NOUN
gujaf-316	292	14	across	across	ADP
gujaf-316	292	15	the	the	DET
gujaf-316	292	16	firms	firm	NOUN
gujaf-316	292	17	studied	study	VERB
gujaf-316	292	18	,	,	PUNCT
gujaf-316	292	19	reflecting	reflect	VERB
gujaf-316	292	20	diverse	diverse	ADJ
gujaf-316	292	21	financial	financial	ADJ
gujaf-316	292	22	performance	performance	NOUN
gujaf-316	292	23	,	,	PUNCT
gujaf-316	292	24	asset	asset	NOUN
gujaf-316	292	25	utilization	utilization	NOUN
gujaf-316	292	26	,	,	PUNCT
gujaf-316	292	27	profitability	profitability	NOUN
gujaf-316	292	28	,	,	PUNCT
gujaf-316	292	29	and	and	CCONJ
gujaf-316	292	30	commitment	commitment	NOUN
gujaf-316	292	31	to	to	ADP
gujaf-316	292	32	csr	csr	PROPN
gujaf-316	292	33	.	.	PUNCT
gujaf-316	293	1	these	these	DET
gujaf-316	293	2	variations	variation	NOUN
gujaf-316	293	3	suggest	suggest	VERB
gujaf-316	293	4	that	that	SCONJ
gujaf-316	293	5	while	while	SCONJ
gujaf-316	293	6	some	some	DET
gujaf-316	293	7	firms	firm	NOUN
gujaf-316	293	8	are	be	AUX
gujaf-316	293	9	performing	perform	VERB
gujaf-316	293	10	well	well	ADV
gujaf-316	293	11	across	across	ADP
gujaf-316	293	12	these	these	DET
gujaf-316	293	13	metrics	metric	NOUN
gujaf-316	293	14	,	,	PUNCT
gujaf-316	293	15	others	other	NOUN
gujaf-316	293	16	face	face	VERB
gujaf-316	293	17	challenges	challenge	NOUN
gujaf-316	293	18	that	that	PRON
gujaf-316	293	19	may	may	AUX
gujaf-316	293	20	impact	impact	VERB
gujaf-316	293	21	their	their	PRON
gujaf-316	293	22	overall	overall	ADJ
gujaf-316	293	23	financial	financial	ADJ
gujaf-316	293	24	health	health	NOUN
gujaf-316	293	25	and	and	CCONJ
gujaf-316	293	26	sustainability	sustainability	NOUN
gujaf-316	293	27	.	.	PUNCT
gujaf-316	294	1	the	the	DET
gujaf-316	294	2	insights	insight	NOUN
gujaf-316	294	3	gained	gain	VERB
gujaf-316	294	4	from	from	ADP
gujaf-316	294	5	these	these	DET
gujaf-316	294	6	statistics	statistic	NOUN
gujaf-316	294	7	provide	provide	VERB
gujaf-316	294	8	a	a	DET
gujaf-316	294	9	foundation	foundation	NOUN
gujaf-316	294	10	for	for	ADP
gujaf-316	294	11	further	further	ADJ
gujaf-316	294	12	analysis	analysis	NOUN
gujaf-316	294	13	,	,	PUNCT
gujaf-316	294	14	which	which	PRON
gujaf-316	294	15	could	could	AUX
gujaf-316	294	16	explore	explore	VERB
gujaf-316	294	17	the	the	DET
gujaf-316	294	18	underlying	underlie	VERB
gujaf-316	294	19	factors	factor	NOUN
gujaf-316	294	20	driving	drive	VERB
gujaf-316	294	21	these	these	DET
gujaf-316	294	22	differences	difference	NOUN
gujaf-316	294	23	in	in	ADP
gujaf-316	294	24	performance	performance	NOUN
gujaf-316	294	25	.	.	PUNCT
gujaf-316	295	1	the	the	DET
gujaf-316	295	2	correlation	correlation	NOUN
gujaf-316	295	3	analysis	analysis	NOUN
gujaf-316	295	4	provides	provide	VERB
gujaf-316	295	5	valuable	valuable	ADJ
gujaf-316	295	6	insights	insight	NOUN
gujaf-316	295	7	into	into	ADP
gujaf-316	295	8	the	the	DET
gujaf-316	295	9	relationships	relationship	NOUN
gujaf-316	295	10	between	between	ADP
gujaf-316	295	11	various	various	ADJ
gujaf-316	295	12	financial	financial	ADJ
gujaf-316	295	13	variables	variable	NOUN
gujaf-316	295	14	,	,	PUNCT
gujaf-316	295	15	illustrating	illustrate	VERB
gujaf-316	295	16	how	how	SCONJ
gujaf-316	295	17	they	they	PRON
gujaf-316	295	18	interact	interact	VERB
gujaf-316	295	19	and	and	CCONJ
gujaf-316	295	20	influence	influence	VERB
gujaf-316	295	21	one	one	NUM
gujaf-316	295	22	another	another	DET
gujaf-316	295	23	within	within	ADP
gujaf-316	295	24	the	the	DET
gujaf-316	295	25	firms	firm	NOUN
gujaf-316	295	26	studied	study	VERB
gujaf-316	295	27	.	.	PUNCT
gujaf-316	296	1	the	the	DET
gujaf-316	296	2	table	table	NOUN
gujaf-316	296	3	presents	present	VERB
gujaf-316	296	4	the	the	DET
gujaf-316	296	5	correlation	correlation	NOUN
gujaf-316	296	6	coefficients	coefficient	NOUN
gujaf-316	296	7	between	between	ADP
gujaf-316	296	8	key	key	ADJ
gujaf-316	296	9	metrics	metric	NOUN
gujaf-316	296	10	such	such	ADJ
gujaf-316	296	11	as	as	ADP
gujaf-316	296	12	net	net	ADJ
gujaf-316	296	13	profit	profit	NOUN
gujaf-316	296	14	margin	margin	NOUN
gujaf-316	296	15	(	(	PUNCT
gujaf-316	296	16	npm	npm	PROPN
gujaf-316	296	17	)	)	PUNCT
gujaf-316	296	18	,	,	PUNCT
gujaf-316	296	19	earnings	earning	NOUN
gujaf-316	296	20	per	per	ADP
gujaf-316	296	21	share	share	NOUN
gujaf-316	296	22	(	(	PUNCT
gujaf-316	296	23	eps	eps	PROPN
gujaf-316	296	24	)	)	PUNCT
gujaf-316	296	25	,	,	PUNCT
gujaf-316	296	26	csrd	csrd	NOUN
gujaf-316	296	27	,	,	PUNCT
gujaf-316	296	28	return	return	VERB
gujaf-316	296	29	on	on	ADP
gujaf-316	296	30	assets	asset	NOUN
gujaf-316	296	31	(	(	PUNCT
gujaf-316	296	32	roa	roa	NOUN
gujaf-316	296	33	)	)	PUNCT
gujaf-316	296	34	,	,	PUNCT
gujaf-316	296	35	return	return	VERB
gujaf-316	296	36	on	on	ADP
gujaf-316	296	37	equity	equity	NOUN
gujaf-316	296	38	(	(	PUNCT
gujaf-316	296	39	roe	roe	PROPN
gujaf-316	296	40	)	)	PUNCT
gujaf-316	296	41	,	,	PUNCT
gujaf-316	296	42	and	and	CCONJ
gujaf-316	296	43	firm	firm	ADJ
gujaf-316	296	44	size	size	NOUN
gujaf-316	296	45	(	(	PUNCT
gujaf-316	296	46	siz	siz	PROPN
gujaf-316	296	47	)	)	PUNCT
gujaf-316	296	48	.	.	PUNCT
gujaf-316	297	1	the	the	DET
gujaf-316	297	2	significance	significance	NOUN
gujaf-316	297	3	levels	level	NOUN
gujaf-316	297	4	of	of	ADP
gujaf-316	297	5	these	these	DET
gujaf-316	297	6	correlations	correlation	NOUN
gujaf-316	297	7	are	be	AUX
gujaf-316	297	8	also	also	ADV
gujaf-316	297	9	indicated	indicate	VERB
gujaf-316	297	10	,	,	PUNCT
gujaf-316	297	11	showing	show	VERB
gujaf-316	297	12	which	which	PRON
gujaf-316	297	13	relationships	relationship	NOUN
gujaf-316	297	14	are	be	AUX
gujaf-316	297	15	statistically	statistically	ADV
gujaf-316	297	16	significant	significant	ADJ
gujaf-316	297	17	.	.	PUNCT
gujaf-316	298	1	net	net	ADJ
gujaf-316	298	2	profit	profit	NOUN
gujaf-316	298	3	margin	margin	NOUN
gujaf-316	298	4	(	(	PUNCT
gujaf-316	298	5	npm	npm	PROPN
gujaf-316	298	6	)	)	PUNCT
gujaf-316	298	7	exhibits	exhibit	VERB
gujaf-316	298	8	a	a	DET
gujaf-316	298	9	strong	strong	ADJ
gujaf-316	298	10	positive	positive	ADJ
gujaf-316	298	11	correlation	correlation	NOUN
gujaf-316	298	12	with	with	ADP
gujaf-316	298	13	most	most	ADJ
gujaf-316	298	14	of	of	ADP
gujaf-316	298	15	the	the	DET
gujaf-316	298	16	variables	variable	NOUN
gujaf-316	298	17	,	,	PUNCT
gujaf-316	298	18	indicating	indicate	VERB
gujaf-316	298	19	that	that	SCONJ
gujaf-316	298	20	as	as	ADP
gujaf-316	298	21	npm	npm	NOUN
gujaf-316	298	22	increases	increase	NOUN
gujaf-316	298	23	,	,	PUNCT
gujaf-316	298	24	there	there	PRON
gujaf-316	298	25	is	be	VERB
gujaf-316	298	26	a	a	DET
gujaf-316	298	27	tendency	tendency	NOUN
gujaf-316	298	28	for	for	SCONJ
gujaf-316	298	29	other	other	ADJ
gujaf-316	298	30	financial	financial	ADJ
gujaf-316	298	31	performance	performance	NOUN
gujaf-316	298	32	metrics	metric	NOUN
gujaf-316	298	33	to	to	PART
gujaf-316	298	34	improve	improve	VERB
gujaf-316	298	35	as	as	ADV
gujaf-316	298	36	well	well	ADV
gujaf-316	298	37	.	.	PUNCT
gujaf-316	299	1	specifically	specifically	ADV
gujaf-316	299	2	,	,	PUNCT
gujaf-316	299	3	npm	npm	PROPN
gujaf-316	299	4	has	have	VERB
gujaf-316	299	5	a	a	DET
gujaf-316	299	6	significant	significant	ADJ
gujaf-316	299	7	positive	positive	ADJ
gujaf-316	299	8	correlation	correlation	NOUN
gujaf-316	299	9	with	with	ADP
gujaf-316	299	10	earnings	earning	NOUN
gujaf-316	299	11	per	per	ADP
gujaf-316	299	12	share	share	NOUN
gujaf-316	299	13	(	(	PUNCT
gujaf-316	299	14	eps	eps	PROPN
gujaf-316	299	15	)	)	PUNCT
gujaf-316	299	16	at	at	ADP
gujaf-316	299	17	0.411	0.411	NUM
gujaf-316	299	18	,	,	PUNCT
gujaf-316	299	19	return	return	VERB
gujaf-316	299	20	on	on	ADP
gujaf-316	299	21	assets	asset	NOUN
gujaf-316	299	22	(	(	PUNCT
gujaf-316	299	23	roa	roa	NOUN
gujaf-316	299	24	)	)	PUNCT
gujaf-316	299	25	at	at	ADP
gujaf-316	299	26	0.744	0.744	NUM
gujaf-316	299	27	,	,	PUNCT
gujaf-316	299	28	return	return	NOUN
gujaf-316	299	29	on	on	ADP
gujaf-316	299	30	equity	equity	NOUN
gujaf-316	299	31	(	(	PUNCT
gujaf-316	299	32	roe	roe	PROPN
gujaf-316	299	33	)	)	PUNCT
gujaf-316	299	34	at	at	ADP
gujaf-316	299	35	0.656	0.656	NUM
gujaf-316	299	36	,	,	PUNCT
gujaf-316	299	37	and	and	CCONJ
gujaf-316	299	38	firm	firm	ADJ
gujaf-316	299	39	size	size	NOUN
gujaf-316	299	40	(	(	PUNCT
gujaf-316	299	41	siz	siz	NOUN
gujaf-316	299	42	)	)	PUNCT
gujaf-316	299	43	at	at	ADP
gujaf-316	299	44	0.800	0.800	NUM
gujaf-316	299	45	.	.	PUNCT
gujaf-316	300	1	these	these	DET
gujaf-316	300	2	relationships	relationship	NOUN
gujaf-316	300	3	suggest	suggest	VERB
gujaf-316	300	4	that	that	SCONJ
gujaf-316	300	5	firms	firm	NOUN
gujaf-316	300	6	with	with	ADP
gujaf-316	300	7	higher	high	ADJ
gujaf-316	300	8	profit	profit	NOUN
gujaf-316	300	9	margins	margin	NOUN
gujaf-316	300	10	tend	tend	VERB
gujaf-316	300	11	to	to	PART
gujaf-316	300	12	generate	generate	VERB
gujaf-316	300	13	more	more	ADJ
gujaf-316	300	14	earnings	earning	NOUN
gujaf-316	300	15	per	per	ADP
gujaf-316	300	16	share	share	NOUN
gujaf-316	300	17	,	,	PUNCT
gujaf-316	300	18	utilize	utilize	VERB
gujaf-316	300	19	their	their	PRON
gujaf-316	300	20	assets	asset	NOUN
gujaf-316	300	21	more	more	ADV
gujaf-316	300	22	efficiently	efficiently	ADV
gujaf-316	300	23	,	,	PUNCT
gujaf-316	300	24	provide	provide	VERB
gujaf-316	300	25	better	well	ADJ
gujaf-316	300	26	returns	return	NOUN
gujaf-316	300	27	to	to	ADP
gujaf-316	300	28	equity	equity	NOUN
gujaf-316	300	29	holders	holder	NOUN
gujaf-316	300	30	,	,	PUNCT
gujaf-316	300	31	and	and	CCONJ
gujaf-316	300	32	are	be	AUX
gujaf-316	300	33	generally	generally	ADV
gujaf-316	300	34	larger	large	ADJ
gujaf-316	300	35	in	in	ADP
gujaf-316	300	36	size	size	NOUN
gujaf-316	300	37	.	.	PUNCT
gujaf-316	301	1	earnings	earning	NOUN
gujaf-316	301	2	per	per	ADP
gujaf-316	301	3	share	share	NOUN
gujaf-316	301	4	(	(	PUNCT
gujaf-316	301	5	eps	eps	PROPN
gujaf-316	301	6	)	)	PUNCT
gujaf-316	301	7	also	also	ADV
gujaf-316	301	8	shows	show	VERB
gujaf-316	301	9	significant	significant	ADJ
gujaf-316	301	10	positive	positive	ADJ
gujaf-316	301	11	correlations	correlation	NOUN
gujaf-316	301	12	with	with	ADP
gujaf-316	301	13	several	several	ADJ
gujaf-316	301	14	variables	variable	NOUN
gujaf-316	301	15	.	.	PUNCT
gujaf-316	302	1	it	it	PRON
gujaf-316	302	2	is	be	AUX
gujaf-316	302	3	positively	positively	ADV
gujaf-316	302	4	correlated	correlate	VERB
gujaf-316	302	5	with	with	ADP
gujaf-316	302	6	roa	roa	PROPN
gujaf-316	302	7	(	(	PUNCT
gujaf-316	302	8	0.455	0.455	NUM
gujaf-316	302	9	)	)	PUNCT
gujaf-316	302	10	,	,	PUNCT
gujaf-316	302	11	roe	roe	NOUN
gujaf-316	302	12	(	(	PUNCT
gujaf-316	302	13	0.427	0.427	NUM
gujaf-316	302	14	)	)	PUNCT
gujaf-316	302	15	,	,	PUNCT
gujaf-316	302	16	and	and	CCONJ
gujaf-316	302	17	siz	siz	INTJ
gujaf-316	302	18	(	(	PUNCT
gujaf-316	302	19	0.329	0.329	NUM
gujaf-316	302	20	)	)	PUNCT
gujaf-316	302	21	,	,	PUNCT
gujaf-316	302	22	indicating	indicate	VERB
gujaf-316	302	23	that	that	SCONJ
gujaf-316	302	24	firms	firm	NOUN
gujaf-316	302	25	with	with	ADP
gujaf-316	302	26	higher	high	ADJ
gujaf-316	302	27	eps	ep	NOUN
gujaf-316	302	28	tend	tend	VERB
gujaf-316	302	29	to	to	PART
gujaf-316	302	30	have	have	VERB
gujaf-316	302	31	better	well	ADJ
gujaf-316	302	32	asset	asset	NOUN
gujaf-316	302	33	utilization	utilization	NOUN
gujaf-316	302	34	,	,	PUNCT
gujaf-316	302	35	higher	high	ADJ
gujaf-316	302	36	returns	return	NOUN
gujaf-316	302	37	on	on	ADP
gujaf-316	302	38	equity	equity	NOUN
gujaf-316	302	39	,	,	PUNCT
gujaf-316	302	40	and	and	CCONJ
gujaf-316	302	41	are	be	AUX
gujaf-316	302	42	larger	large	ADJ
gujaf-316	302	43	in	in	ADP
gujaf-316	302	44	size	size	NOUN
gujaf-316	302	45	.	.	PUNCT
gujaf-316	303	1	however	however	ADV
gujaf-316	303	2	,	,	PUNCT
gujaf-316	303	3	the	the	DET
gujaf-316	303	4	relationship	relationship	NOUN
gujaf-316	303	5	between	between	ADP
gujaf-316	303	6	eps	eps	PROPN
gujaf-316	303	7	and	and	CCONJ
gujaf-316	303	8	csr	csr	NOUN
gujaf-316	303	9	donation	donation	NOUN
gujaf-316	303	10	(	(	PUNCT
gujaf-316	303	11	csrd	csrd	NOUN
gujaf-316	303	12	)	)	PUNCT
gujaf-316	303	13	is	be	AUX
gujaf-316	303	14	negative	negative	ADJ
gujaf-316	303	15	(	(	PUNCT
gujaf-316	303	16	-0.199	-0.199	ADJ
gujaf-316	303	17	)	)	PUNCT
gujaf-316	303	18	,	,	PUNCT
gujaf-316	303	19	though	though	SCONJ
gujaf-316	303	20	not	not	PART
gujaf-316	303	21	statistically	statistically	ADV
gujaf-316	303	22	significant	significant	ADJ
gujaf-316	303	23	,	,	PUNCT
gujaf-316	303	24	suggesting	suggest	VERB
gujaf-316	303	25	that	that	SCONJ
gujaf-316	303	26	firms	firm	NOUN
gujaf-316	303	27	with	with	ADP
gujaf-316	303	28	higher	high	ADJ
gujaf-316	303	29	earnings	earning	NOUN
gujaf-316	303	30	may	may	AUX
gujaf-316	303	31	not	not	PART
gujaf-316	303	32	necessarily	necessarily	ADV
gujaf-316	303	33	contribute	contribute	VERB
gujaf-316	303	34	more	more	ADV
gujaf-316	303	35	to	to	ADP
gujaf-316	303	36	csr	csr	NOUN
gujaf-316	303	37	initiatives	initiative	NOUN
gujaf-316	303	38	.	.	PUNCT
gujaf-316	304	1	csr	csr	NOUN
gujaf-316	304	2	donation	donation	NOUN
gujaf-316	304	3	(	(	PUNCT
gujaf-316	304	4	csrd	csrd	NOUN
gujaf-316	304	5	)	)	PUNCT
gujaf-316	304	6	is	be	AUX
gujaf-316	304	7	negatively	negatively	ADV
gujaf-316	304	8	correlated	correlate	VERB
gujaf-316	304	9	with	with	ADP
gujaf-316	304	10	most	most	ADJ
gujaf-316	304	11	financial	financial	ADJ
gujaf-316	304	12	performance	performance	NOUN
gujaf-316	304	13	metrics	metric	NOUN
gujaf-316	304	14	,	,	PUNCT
gujaf-316	304	15	indicating	indicate	VERB
gujaf-316	304	16	that	that	SCONJ
gujaf-316	304	17	higher	high	ADJ
gujaf-316	304	18	csr	csr	NOUN
gujaf-316	304	19	contributions	contribution	NOUN
gujaf-316	304	20	are	be	AUX
gujaf-316	304	21	associated	associate	VERB
gujaf-316	304	22	with	with	ADP
gujaf-316	304	23	lower	low	ADJ
gujaf-316	304	24	financial	financial	ADJ
gujaf-316	304	25	performance	performance	NOUN
gujaf-316	304	26	in	in	ADP
gujaf-316	304	27	the	the	DET
gujaf-316	304	28	short	short	ADJ
gujaf-316	304	29	term	term	NOUN
gujaf-316	304	30	.	.	PUNCT
gujaf-316	305	1	csrd	csrd	NOUN
gujaf-316	305	2	shows	show	VERB
gujaf-316	305	3	a	a	DET
gujaf-316	305	4	significant	significant	ADJ
gujaf-316	305	5	negative	negative	ADJ
gujaf-316	305	6	correlation	correlation	NOUN
gujaf-316	305	7	with	with	ADP
gujaf-316	305	8	npm	npm	PROPN
gujaf-316	305	9	(	(	PUNCT
gujaf-316	305	10	-0.286	-0.286	PROPN
gujaf-316	305	11	)	)	PUNCT
gujaf-316	305	12	,	,	PUNCT
gujaf-316	305	13	roa	roa	PROPN
gujaf-316	305	14	(	(	PUNCT
gujaf-316	305	15	-0.511	-0.511	PROPN
gujaf-316	305	16	)	)	PUNCT
gujaf-316	305	17	,	,	PUNCT
gujaf-316	305	18	roe	roe	PROPN
gujaf-316	305	19	(	(	PUNCT
gujaf-316	305	20	-0.571	-0.571	PROPN
gujaf-316	305	21	)	)	PUNCT
gujaf-316	305	22	,	,	PUNCT
gujaf-316	305	23	and	and	CCONJ
gujaf-316	305	24	siz	siz	PROPN
gujaf-316	305	25	(	(	PUNCT
gujaf-316	305	26	-0.274	-0.274	NOUN
gujaf-316	305	27	)	)	PUNCT
gujaf-316	305	28	.	.	PUNCT
gujaf-316	306	1	this	this	PRON
gujaf-316	306	2	suggests	suggest	VERB
gujaf-316	306	3	that	that	SCONJ
gujaf-316	306	4	while	while	SCONJ
gujaf-316	306	5	csr	csr	NOUN
gujaf-316	306	6	is	be	AUX
gujaf-316	306	7	important	important	ADJ
gujaf-316	306	8	for	for	ADP
gujaf-316	306	9	long	long	ADJ
gujaf-316	306	10	-	-	PUNCT
gujaf-316	306	11	term	term	NOUN
gujaf-316	306	12	sustainability	sustainability	NOUN
gujaf-316	306	13	and	and	CCONJ
gujaf-316	306	14	reputation	reputation	NOUN
gujaf-316	306	15	,	,	PUNCT
gujaf-316	306	16	it	it	PRON
gujaf-316	306	17	may	may	AUX
gujaf-316	306	18	have	have	VERB
gujaf-316	306	19	a	a	DET
gujaf-316	306	20	short	short	ADJ
gujaf-316	306	21	-	-	PUNCT
gujaf-316	306	22	term	term	NOUN
gujaf-316	306	23	trade	trade	NOUN
gujaf-316	306	24	-	-	PUNCT
gujaf-316	306	25	off	off	NOUN
gujaf-316	306	26	with	with	ADP
gujaf-316	306	27	profitability	profitability	NOUN
gujaf-316	306	28	and	and	CCONJ
gujaf-316	306	29	financial	financial	ADJ
gujaf-316	306	30	returns	return	NOUN
gujaf-316	306	31	.	.	PUNCT
gujaf-316	307	1	return	return	VERB
gujaf-316	307	2	on	on	ADP
gujaf-316	307	3	assets	asset	NOUN
gujaf-316	307	4	(	(	PUNCT
gujaf-316	307	5	roa	roa	NOUN
gujaf-316	307	6	)	)	PUNCT
gujaf-316	307	7	is	be	AUX
gujaf-316	307	8	strongly	strongly	ADV
gujaf-316	307	9	correlated	correlate	VERB
gujaf-316	307	10	with	with	ADP
gujaf-316	307	11	both	both	DET
gujaf-316	307	12	roe	roe	PROPN
gujaf-316	307	13	and	and	CCONJ
gujaf-316	307	14	siz	siz	PROPN
gujaf-316	307	15	,	,	PUNCT
gujaf-316	307	16	with	with	ADP
gujaf-316	307	17	correlation	correlation	NOUN
gujaf-316	307	18	coefficients	coefficient	NOUN
gujaf-316	307	19	of	of	ADP
gujaf-316	307	20	0.962	0.962	NUM
gujaf-316	307	21	and	and	CCONJ
gujaf-316	307	22	0.778	0.778	NUM
gujaf-316	307	23	,	,	PUNCT
gujaf-316	307	24	respectively	respectively	ADV
gujaf-316	307	25	.	.	PUNCT
gujaf-316	308	1	the	the	DET
gujaf-316	308	2	high	high	ADJ
gujaf-316	308	3	correlation	correlation	NOUN
gujaf-316	308	4	between	between	ADP
gujaf-316	308	5	roa	roa	PROPN
gujaf-316	308	6	and	and	CCONJ
gujaf-316	308	7	roe	roe	NOUN
gujaf-316	308	8	suggests	suggest	VERB
gujaf-316	308	9	that	that	SCONJ
gujaf-316	308	10	these	these	DET
gujaf-316	308	11	two	two	NUM
gujaf-316	308	12	metrics	metric	NOUN
gujaf-316	308	13	are	be	AUX
gujaf-316	308	14	closely	closely	ADV
gujaf-316	308	15	aligned	align	VERB
gujaf-316	308	16	in	in	ADP
gujaf-316	308	17	measuring	measure	VERB
gujaf-316	308	18	firm	firm	ADJ
gujaf-316	308	19	performance	performance	NOUN
gujaf-316	308	20	,	,	PUNCT
gujaf-316	308	21	as	as	SCONJ
gujaf-316	308	22	both	both	PRON
gujaf-316	308	23	are	be	AUX
gujaf-316	308	24	dependent	dependent	ADJ
gujaf-316	308	25	on	on	ADP
gujaf-316	308	26	how	how	SCONJ
gujaf-316	308	27	effectively	effectively	ADV
gujaf-316	308	28	the	the	DET
gujaf-316	308	29	firm	firm	NOUN
gujaf-316	308	30	utilizes	utilize	VERB
gujaf-316	308	31	its	its	PRON
gujaf-316	308	32	resources	resource	NOUN
gujaf-316	308	33	to	to	PART
gujaf-316	308	34	generate	generate	VERB
gujaf-316	308	35	profits	profit	NOUN
gujaf-316	308	36	.	.	PUNCT
gujaf-316	309	1	the	the	DET
gujaf-316	309	2	positive	positive	ADJ
gujaf-316	309	3	correlation	correlation	NOUN
gujaf-316	309	4	with	with	ADP
gujaf-316	309	5	siz	siz	PROPN
gujaf-316	309	6	indicates	indicate	VERB
gujaf-316	309	7	that	that	SCONJ
gujaf-316	309	8	larger	large	ADJ
gujaf-316	309	9	firms	firm	NOUN
gujaf-316	309	10	tend	tend	VERB
gujaf-316	309	11	to	to	PART
gujaf-316	309	12	have	have	VERB
gujaf-316	309	13	better	well	ADJ
gujaf-316	309	14	asset	asset	NOUN
gujaf-316	309	15	utilization	utilization	NOUN
gujaf-316	309	16	.	.	PUNCT
gujaf-316	310	1	return	return	NOUN
gujaf-316	310	2	on	on	ADP
gujaf-316	310	3	gusau	gusau	ADJ
gujaf-316	310	4	journal	journal	NOUN
gujaf-316	310	5	of	of	ADP
gujaf-316	310	6	accounting	accounting	NOUN
gujaf-316	310	7	and	and	CCONJ
gujaf-316	310	8	finance	finance	NOUN
gujaf-316	310	9	,	,	PUNCT
gujaf-316	310	10	vol	vol	NOUN
gujaf-316	310	11	.	.	PROPN
gujaf-316	310	12	5	5	NUM
gujaf-316	310	13	,	,	PUNCT
gujaf-316	310	14	issue	issue	NOUN
gujaf-316	310	15	2	2	NUM
gujaf-316	310	16	,	,	PUNCT
gujaf-316	310	17	october	october	PROPN
gujaf-316	310	18	,	,	PUNCT
gujaf-316	310	19	2024	2024	NUM
gujaf-316	310	20	117	117	NUM
gujaf-316	310	21	equity	equity	NOUN
gujaf-316	310	22	(	(	PUNCT
gujaf-316	310	23	roe	roe	NOUN
gujaf-316	310	24	)	)	PUNCT
gujaf-316	310	25	similarly	similarly	ADV
gujaf-316	310	26	shows	show	VERB
gujaf-316	310	27	strong	strong	ADJ
gujaf-316	310	28	positive	positive	ADJ
gujaf-316	310	29	correlations	correlation	NOUN
gujaf-316	310	30	with	with	ADP
gujaf-316	310	31	roa	roa	PROPN
gujaf-316	310	32	(	(	PUNCT
gujaf-316	310	33	0.962	0.962	NUM
gujaf-316	310	34	)	)	PUNCT
gujaf-316	310	35	and	and	CCONJ
gujaf-316	310	36	siz	siz	PROPN
gujaf-316	310	37	(	(	PUNCT
gujaf-316	310	38	0.675	0.675	NUM
gujaf-316	310	39	)	)	PUNCT
gujaf-316	310	40	,	,	PUNCT
gujaf-316	310	41	reinforcing	reinforce	VERB
gujaf-316	310	42	the	the	DET
gujaf-316	310	43	notion	notion	NOUN
gujaf-316	310	44	that	that	SCONJ
gujaf-316	310	45	larger	large	ADJ
gujaf-316	310	46	firms	firm	NOUN
gujaf-316	310	47	and	and	CCONJ
gujaf-316	310	48	those	those	PRON
gujaf-316	310	49	with	with	ADP
gujaf-316	310	50	better	well	ADJ
gujaf-316	310	51	asset	asset	NOUN
gujaf-316	310	52	utilization	utilization	NOUN
gujaf-316	310	53	tend	tend	VERB
gujaf-316	310	54	to	to	PART
gujaf-316	310	55	provide	provide	VERB
gujaf-316	310	56	higher	high	ADJ
gujaf-316	310	57	returns	return	NOUN
gujaf-316	310	58	to	to	ADP
gujaf-316	310	59	equity	equity	NOUN
gujaf-316	310	60	holders	holder	NOUN
gujaf-316	310	61	.	.	PUNCT
gujaf-316	311	1	the	the	DET
gujaf-316	311	2	negative	negative	ADJ
gujaf-316	311	3	correlation	correlation	NOUN
gujaf-316	311	4	with	with	ADP
gujaf-316	311	5	csrd	csrd	NOUN
gujaf-316	311	6	(	(	PUNCT
gujaf-316	311	7	-0.571	-0.571	PUNCT
gujaf-316	311	8	)	)	PUNCT
gujaf-316	311	9	suggests	suggest	VERB
gujaf-316	311	10	that	that	SCONJ
gujaf-316	311	11	firms	firm	NOUN
gujaf-316	311	12	focusing	focus	VERB
gujaf-316	311	13	more	more	ADV
gujaf-316	311	14	on	on	ADP
gujaf-316	311	15	equity	equity	NOUN
gujaf-316	311	16	returns	return	NOUN
gujaf-316	311	17	may	may	AUX
gujaf-316	311	18	allocate	allocate	VERB
gujaf-316	311	19	fewer	few	ADJ
gujaf-316	311	20	resources	resource	NOUN
gujaf-316	311	21	to	to	ADP
gujaf-316	311	22	csr	csr	PROPN
gujaf-316	311	23	.	.	PROPN
gujaf-316	311	24	finally	finally	ADV
gujaf-316	311	25	,	,	PUNCT
gujaf-316	311	26	firm	firm	ADJ
gujaf-316	311	27	size	size	NOUN
gujaf-316	311	28	(	(	PUNCT
gujaf-316	311	29	siz	siz	NOUN
gujaf-316	311	30	)	)	PUNCT
gujaf-316	311	31	is	be	AUX
gujaf-316	311	32	positively	positively	ADV
gujaf-316	311	33	correlated	correlate	VERB
gujaf-316	311	34	with	with	ADP
gujaf-316	311	35	most	most	ADJ
gujaf-316	311	36	financial	financial	ADJ
gujaf-316	311	37	performance	performance	NOUN
gujaf-316	311	38	metrics	metric	NOUN
gujaf-316	311	39	,	,	PUNCT
gujaf-316	311	40	including	include	VERB
gujaf-316	311	41	npm	npm	PROPN
gujaf-316	311	42	(	(	PUNCT
gujaf-316	311	43	0.800	0.800	NUM
gujaf-316	311	44	)	)	PUNCT
gujaf-316	311	45	,	,	PUNCT
gujaf-316	311	46	roa	roa	PROPN
gujaf-316	311	47	(	(	PUNCT
gujaf-316	311	48	0.778	0.778	NUM
gujaf-316	311	49	)	)	PUNCT
gujaf-316	311	50	,	,	PUNCT
gujaf-316	311	51	and	and	CCONJ
gujaf-316	311	52	roe	roe	PROPN
gujaf-316	311	53	(	(	PUNCT
gujaf-316	311	54	0.675	0.675	NUM
gujaf-316	311	55	)	)	PUNCT
gujaf-316	311	56	.	.	PUNCT
gujaf-316	312	1	this	this	PRON
gujaf-316	312	2	indicates	indicate	VERB
gujaf-316	312	3	that	that	SCONJ
gujaf-316	312	4	larger	large	ADJ
gujaf-316	312	5	firms	firm	NOUN
gujaf-316	312	6	generally	generally	ADV
gujaf-316	312	7	perform	perform	VERB
gujaf-316	312	8	better	well	ADV
gujaf-316	312	9	in	in	ADP
gujaf-316	312	10	terms	term	NOUN
gujaf-316	312	11	of	of	ADP
gujaf-316	312	12	profitability	profitability	NOUN
gujaf-316	312	13	and	and	CCONJ
gujaf-316	312	14	returns	return	NOUN
gujaf-316	312	15	,	,	PUNCT
gujaf-316	312	16	likely	likely	ADJ
gujaf-316	312	17	due	due	ADP
gujaf-316	312	18	to	to	ADP
gujaf-316	312	19	economies	economy	NOUN
gujaf-316	312	20	of	of	ADP
gujaf-316	312	21	scale	scale	NOUN
gujaf-316	312	22	and	and	CCONJ
gujaf-316	312	23	more	more	ADV
gujaf-316	312	24	efficient	efficient	ADJ
gujaf-316	312	25	resource	resource	NOUN
gujaf-316	312	26	utilization	utilization	NOUN
gujaf-316	312	27	.	.	PUNCT
gujaf-316	313	1	however	however	ADV
gujaf-316	313	2	,	,	PUNCT
gujaf-316	313	3	the	the	DET
gujaf-316	313	4	negative	negative	ADJ
gujaf-316	313	5	correlation	correlation	NOUN
gujaf-316	313	6	with	with	ADP
gujaf-316	313	7	csrd	csrd	NOUN
gujaf-316	313	8	(	(	PUNCT
gujaf-316	313	9	-0.274	-0.274	NOUN
gujaf-316	313	10	)	)	PUNCT
gujaf-316	313	11	suggests	suggest	VERB
gujaf-316	313	12	that	that	SCONJ
gujaf-316	313	13	as	as	SCONJ
gujaf-316	313	14	firms	firm	NOUN
gujaf-316	313	15	grow	grow	VERB
gujaf-316	313	16	larger	large	ADJ
gujaf-316	313	17	,	,	PUNCT
gujaf-316	313	18	they	they	PRON
gujaf-316	313	19	may	may	AUX
gujaf-316	313	20	not	not	PART
gujaf-316	313	21	proportionately	proportionately	ADV
gujaf-316	313	22	increase	increase	VERB
gujaf-316	313	23	their	their	PRON
gujaf-316	313	24	csr	csr	NOUN
gujaf-316	313	25	contributions	contribution	NOUN
gujaf-316	313	26	.	.	PUNCT
gujaf-316	314	1	in	in	ADP
gujaf-316	314	2	summary	summary	NOUN
gujaf-316	314	3	,	,	PUNCT
gujaf-316	314	4	the	the	DET
gujaf-316	314	5	correlation	correlation	NOUN
gujaf-316	314	6	analysis	analysis	NOUN
gujaf-316	314	7	reveals	reveal	VERB
gujaf-316	314	8	that	that	SCONJ
gujaf-316	314	9	profitability	profitability	NOUN
gujaf-316	314	10	,	,	PUNCT
gujaf-316	314	11	efficiency	efficiency	NOUN
gujaf-316	314	12	,	,	PUNCT
gujaf-316	314	13	and	and	CCONJ
gujaf-316	314	14	firm	firm	ADJ
gujaf-316	314	15	size	size	NOUN
gujaf-316	314	16	are	be	AUX
gujaf-316	314	17	closely	closely	ADV
gujaf-316	314	18	intertwined	intertwine	VERB
gujaf-316	314	19	,	,	PUNCT
gujaf-316	314	20	with	with	ADP
gujaf-316	314	21	larger	large	ADJ
gujaf-316	314	22	and	and	CCONJ
gujaf-316	314	23	more	more	ADV
gujaf-316	314	24	profitable	profitable	ADJ
gujaf-316	314	25	firms	firm	NOUN
gujaf-316	314	26	generally	generally	ADV
gujaf-316	314	27	showing	show	VERB
gujaf-316	314	28	better	well	ADJ
gujaf-316	314	29	financial	financial	ADJ
gujaf-316	314	30	performance	performance	NOUN
gujaf-316	314	31	across	across	ADP
gujaf-316	314	32	various	various	ADJ
gujaf-316	314	33	metrics	metric	NOUN
gujaf-316	314	34	.	.	PUNCT
gujaf-316	315	1	however	however	ADV
gujaf-316	315	2	,	,	PUNCT
gujaf-316	315	3	the	the	DET
gujaf-316	315	4	trade	trade	NOUN
gujaf-316	315	5	-	-	PUNCT
gujaf-316	315	6	offs	off	NOUN
gujaf-316	315	7	between	between	ADP
gujaf-316	315	8	financial	financial	ADJ
gujaf-316	315	9	performance	performance	NOUN
gujaf-316	315	10	and	and	CCONJ
gujaf-316	315	11	csr	csr	NOUN
gujaf-316	315	12	contributions	contribution	NOUN
gujaf-316	315	13	highlight	highlight	VERB
gujaf-316	315	14	the	the	DET
gujaf-316	315	15	complex	complex	ADJ
gujaf-316	315	16	decision	decision	NOUN
gujaf-316	315	17	-	-	PUNCT
gujaf-316	315	18	making	make	VERB
gujaf-316	315	19	processes	process	NOUN
gujaf-316	315	20	that	that	PRON
gujaf-316	315	21	firms	firm	NOUN
gujaf-316	315	22	must	must	AUX
gujaf-316	315	23	navigate	navigate	VERB
gujaf-316	315	24	to	to	PART
gujaf-316	315	25	balance	balance	VERB
gujaf-316	315	26	short	short	ADJ
gujaf-316	315	27	-	-	PUNCT
gujaf-316	315	28	term	term	NOUN
gujaf-316	315	29	profitability	profitability	NOUN
gujaf-316	315	30	with	with	ADP
gujaf-316	315	31	long	long	ADJ
gujaf-316	315	32	-	-	PUNCT
gujaf-316	315	33	term	term	NOUN
gujaf-316	315	34	sustainability	sustainability	NOUN
gujaf-316	315	35	and	and	CCONJ
gujaf-316	315	36	social	social	ADJ
gujaf-316	315	37	responsibility	responsibility	NOUN
gujaf-316	315	38	.	.	PUNCT
gujaf-316	316	1	these	these	DET
gujaf-316	316	2	insights	insight	NOUN
gujaf-316	316	3	emphasize	emphasize	VERB
gujaf-316	316	4	the	the	DET
gujaf-316	316	5	importance	importance	NOUN
gujaf-316	316	6	of	of	ADP
gujaf-316	316	7	a	a	DET
gujaf-316	316	8	strategic	strategic	ADJ
gujaf-316	316	9	approach	approach	NOUN
gujaf-316	316	10	to	to	ADP
gujaf-316	316	11	financial	financial	ADJ
gujaf-316	316	12	management	management	NOUN
gujaf-316	316	13	that	that	PRON
gujaf-316	316	14	considers	consider	VERB
gujaf-316	316	15	both	both	CCONJ
gujaf-316	316	16	economic	economic	ADJ
gujaf-316	316	17	and	and	CCONJ
gujaf-316	316	18	social	social	ADJ
gujaf-316	316	19	factors	factor	NOUN
gujaf-316	316	20	.	.	PUNCT
gujaf-316	317	1	table	table	NOUN
gujaf-316	317	2	1	1	NUM
gujaf-316	317	3	:	:	PUNCT
gujaf-316	317	4	summary	summary	NOUN
gujaf-316	317	5	statistics	statistic	NOUN
gujaf-316	317	6	results	result	VERB
gujaf-316	317	7	variable	variable	ADJ
gujaf-316	317	8	mean	mean	NOUN
gujaf-316	317	9	std	std	PROPN
gujaf-316	317	10	.	.	PROPN
gujaf-316	317	11	dev	dev	PROPN
gujaf-316	317	12	.	.	PUNCT
gujaf-316	318	1	maximum	maximum	ADJ
gujaf-316	318	2	minimum	minimum	PROPN
gujaf-316	318	3	npm	npm	PROPN
gujaf-316	319	1	9.29	9.29	NUM
gujaf-316	319	2	3.54	3.54	NUM
gujaf-316	319	3	19.63	19.63	NUM
gujaf-316	319	4	4.96	4.96	NUM
gujaf-316	319	5	eps	ep	NOUN
gujaf-316	319	6	0.21	0.21	NUM
gujaf-316	319	7	14.43	14.43	NUM
gujaf-316	319	8	18.18	18.18	NUM
gujaf-316	319	9	-65.86	-65.86	PUNCT
gujaf-316	319	10	csrd	csrd	NOUN
gujaf-316	319	11	3.68	3.68	NUM
gujaf-316	319	12	2.82	2.82	NUM
gujaf-316	319	13	9.45	9.45	NUM
gujaf-316	319	14	0.91	0.91	NUM
gujaf-316	319	15	roa	roa	NOUN
gujaf-316	319	16	32.71	32.71	NUM
gujaf-316	319	17	12.51	12.51	NUM
gujaf-316	319	18	53.28	53.28	NUM
gujaf-316	319	19	9.14	9.14	NUM
gujaf-316	319	20	roe	roe	NOUN
gujaf-316	319	21	18.92	18.92	NUM
gujaf-316	319	22	16.91	16.91	NUM
gujaf-316	319	23	72.84	72.84	NUM
gujaf-316	319	24	5.39	5.39	NUM
gujaf-316	319	25	siz	siz	NOUN
gujaf-316	319	26	3.18	3.18	NUM
gujaf-316	319	27	5.40	5.40	NUM
gujaf-316	319	28	15.33	15.33	NUM
gujaf-316	319	29	-13.13	-13.13	NUM
gujaf-316	319	30	note	note	NOUN
gujaf-316	319	31	:	:	PUNCT
gujaf-316	319	32	npm	npm	PROPN
gujaf-316	319	33	is	be	AUX
gujaf-316	319	34	net	net	ADJ
gujaf-316	319	35	profit	profit	NOUN
gujaf-316	319	36	margin	margin	NOUN
gujaf-316	319	37	;	;	PUNCT
gujaf-316	319	38	roe	roe	NOUN
gujaf-316	319	39	represents	represent	VERB
gujaf-316	319	40	return	return	NOUN
gujaf-316	319	41	on	on	ADP
gujaf-316	319	42	equity	equity	NOUN
gujaf-316	319	43	;	;	PUNCT
gujaf-316	319	44	roa	roa	PROPN
gujaf-316	319	45	stands	stand	VERB
gujaf-316	319	46	return	return	NOUN
gujaf-316	319	47	on	on	ADP
gujaf-316	319	48	asset	asset	NOUN
gujaf-316	319	49	;	;	PUNCT
gujaf-316	319	50	eps	eps	X
gujaf-316	319	51	represents	represent	VERB
gujaf-316	319	52	earnings	earning	NOUN
gujaf-316	319	53	per	per	ADP
gujaf-316	319	54	share	share	NOUN
gujaf-316	319	55	;	;	PUNCT
gujaf-316	319	56	csrd	csrd	NOUN
gujaf-316	319	57	represents	represent	VERB
gujaf-316	319	58	csr	csr	NOUN
gujaf-316	319	59	donation	donation	NOUN
gujaf-316	319	60	and	and	CCONJ
gujaf-316	319	61	siz	siz	PROPN
gujaf-316	319	62	stands	stand	VERB
gujaf-316	319	63	size	size	NOUN
gujaf-316	319	64	of	of	ADP
gujaf-316	319	65	the	the	DET
gujaf-316	319	66	firm	firm	NOUN
gujaf-316	319	67	(	(	PUNCT
gujaf-316	319	68	total	total	ADJ
gujaf-316	319	69	assets	asset	NOUN
gujaf-316	319	70	)	)	PUNCT
gujaf-316	319	71	.	.	PUNCT
gujaf-316	320	1	source	source	NOUN
gujaf-316	320	2	:	:	PUNCT
gujaf-316	320	3	aurthor	aurthor	VERB
gujaf-316	320	4	’s	’s	PART
gujaf-316	320	5	computation	computation	NOUN
gujaf-316	320	6	,	,	PUNCT
gujaf-316	320	7	2024	2024	NUM
gujaf-316	320	8	table	table	NOUN
gujaf-316	320	9	2	2	NUM
gujaf-316	320	10	:	:	PUNCT
gujaf-316	320	11	correlation	correlation	NOUN
gujaf-316	320	12	analysis	analysis	NOUN
gujaf-316	320	13	variable	variable	ADJ
gujaf-316	320	14	npm	npm	PROPN
gujaf-316	320	15	eps	eps	PROPN
gujaf-316	320	16	csrd	csrd	PROPN
gujaf-316	320	17	roa	roa	PROPN
gujaf-316	320	18	roe	roe	PROPN
gujaf-316	320	19	siz	siz	PROPN
gujaf-316	320	20	npm	npm	PROPN
gujaf-316	320	21	1	1	NUM
gujaf-316	320	22	eps	eps	PROPN
gujaf-316	320	23	0.411	0.411	NUM
gujaf-316	320	24	*	*	NOUN
gujaf-316	320	25	*	*	PUNCT
gujaf-316	320	26	*	*	SYM
gujaf-316	320	27	1	1	NUM
gujaf-316	320	28	csrd	csrd	NOUN
gujaf-316	320	29	-0.286	-0.286	ADJ
gujaf-316	320	30	*	*	PUNCT
gujaf-316	320	31	-0.199	-0.199	PROPN
gujaf-316	320	32	1	1	NUM
gujaf-316	320	33	roa	roa	NOUN
gujaf-316	320	34	0.744	0.744	NUM
gujaf-316	320	35	*	*	PUNCT
gujaf-316	320	36	*	*	PUNCT
gujaf-316	320	37	*	*	PUNCT
gujaf-316	320	38	0.455	0.455	NUM
gujaf-316	320	39	*	*	PUNCT
gujaf-316	320	40	*	*	PUNCT
gujaf-316	320	41	*	*	PUNCT
gujaf-316	321	1	-0.511	-0.511	PUNCT
gujaf-316	321	2	*	*	PUNCT
gujaf-316	321	3	*	*	PUNCT
gujaf-316	321	4	*	*	PUNCT
gujaf-316	321	5	1	1	NUM
gujaf-316	321	6	roe	roe	NOUN
gujaf-316	321	7	0.656	0.656	NUM
gujaf-316	321	8	*	*	PUNCT
gujaf-316	321	9	*	*	PUNCT
gujaf-316	321	10	*	*	PUNCT
gujaf-316	321	11	0.427	0.427	NUM
gujaf-316	321	12	*	*	PUNCT
gujaf-316	321	13	*	*	PUNCT
gujaf-316	321	14	*	*	PUNCT
gujaf-316	321	15	-0.571	-0.571	PUNCT
gujaf-316	321	16	*	*	PUNCT
gujaf-316	321	17	*	*	PUNCT
gujaf-316	321	18	*	*	PUNCT
gujaf-316	321	19	0.962	0.962	NUM
gujaf-316	321	20	*	*	PUNCT
gujaf-316	321	21	*	*	PUNCT
gujaf-316	322	1	*	*	PUNCT
gujaf-316	322	2	1	1	NUM
gujaf-316	322	3	siz	siz	NOUN
gujaf-316	322	4	0.800	0.800	NUM
gujaf-316	322	5	*	*	PUNCT
gujaf-316	322	6	*	*	PUNCT
gujaf-316	322	7	*	*	PUNCT
gujaf-316	322	8	0.329	0.329	NUM
gujaf-316	322	9	*	*	PUNCT
gujaf-316	322	10	*	*	PUNCT
gujaf-316	322	11	-0.274	-0.274	PUNCT
gujaf-316	322	12	*	*	PUNCT
gujaf-316	322	13	0.778	0.778	NUM
gujaf-316	322	14	*	*	NOUN
gujaf-316	322	15	*	*	PUNCT
gujaf-316	322	16	*	*	PUNCT
gujaf-316	322	17	0.675	0.675	NUM
gujaf-316	322	18	*	*	PUNCT
gujaf-316	322	19	*	*	PUNCT
gujaf-316	322	20	*	*	SYM
gujaf-316	322	21	1	1	NUM
gujaf-316	322	22	note	note	NOUN
gujaf-316	322	23	:	:	PUNCT
gujaf-316	322	24	*	*	PUNCT
gujaf-316	322	25	*	*	PUNCT
gujaf-316	322	26	*	*	PUNCT
gujaf-316	322	27	indicate	indicate	VERB
gujaf-316	322	28	significant	significant	ADJ
gujaf-316	322	29	at	at	ADP
gujaf-316	322	30	1	1	NUM
gujaf-316	322	31	%	%	NOUN
gujaf-316	322	32	;	;	PUNCT
gujaf-316	322	33	*	*	PUNCT
gujaf-316	322	34	*	*	VERB
gujaf-316	322	35	indicate	indicate	VERB
gujaf-316	322	36	significant	significant	ADJ
gujaf-316	322	37	at	at	ADP
gujaf-316	322	38	5	5	NUM
gujaf-316	322	39	%	%	NOUN
gujaf-316	322	40	;	;	PUNCT
gujaf-316	322	41	*	*	PUNCT
gujaf-316	322	42	indicate	indicate	VERB
gujaf-316	322	43	significant	significant	ADJ
gujaf-316	322	44	at	at	ADP
gujaf-316	322	45	10	10	NUM
gujaf-316	322	46	%	%	NOUN
gujaf-316	322	47	.	.	PUNCT
gujaf-316	323	1	gusau	gusau	ADJ
gujaf-316	323	2	journal	journal	PROPN
gujaf-316	323	3	of	of	ADP
gujaf-316	323	4	accounting	accounting	NOUN
gujaf-316	323	5	and	and	CCONJ
gujaf-316	323	6	finance	finance	NOUN
gujaf-316	323	7	,	,	PUNCT
gujaf-316	323	8	vol	vol	NOUN
gujaf-316	323	9	.	.	PROPN
gujaf-316	323	10	5	5	NUM
gujaf-316	323	11	,	,	PUNCT
gujaf-316	323	12	issue	issue	NOUN
gujaf-316	323	13	2	2	NUM
gujaf-316	323	14	,	,	PUNCT
gujaf-316	323	15	october	october	PROPN
gujaf-316	323	16	,	,	PUNCT
gujaf-316	323	17	2024	2024	NUM
gujaf-316	323	18	118	118	NUM
gujaf-316	323	19	source	source	NOUN
gujaf-316	323	20	:	:	PUNCT
gujaf-316	323	21	aurthor	aurthor	VERB
gujaf-316	323	22	’s	’s	PART
gujaf-316	323	23	computation	computation	NOUN
gujaf-316	323	24	,	,	PUNCT
gujaf-316	323	25	2024	2024	NUM
gujaf-316	323	26	the	the	DET
gujaf-316	323	27	regression	regression	NOUN
gujaf-316	323	28	analysis	analysis	NOUN
gujaf-316	323	29	examines	examine	VERB
gujaf-316	323	30	the	the	DET
gujaf-316	323	31	interaction	interaction	NOUN
gujaf-316	323	32	between	between	ADP
gujaf-316	323	33	key	key	ADJ
gujaf-316	323	34	financial	financial	ADJ
gujaf-316	323	35	performance	performance	NOUN
gujaf-316	323	36	metrics	metric	NOUN
gujaf-316	323	37	net	net	ADJ
gujaf-316	323	38	profit	profit	NOUN
gujaf-316	323	39	margin	margin	NOUN
gujaf-316	323	40	(	(	PUNCT
gujaf-316	323	41	npm	npm	PROPN
gujaf-316	323	42	)	)	PUNCT
gujaf-316	323	43	,	,	PUNCT
gujaf-316	323	44	return	return	VERB
gujaf-316	323	45	on	on	ADP
gujaf-316	323	46	equity	equity	NOUN
gujaf-316	323	47	(	(	PUNCT
gujaf-316	323	48	roe	roe	PROPN
gujaf-316	323	49	)	)	PUNCT
gujaf-316	323	50	,	,	PUNCT
gujaf-316	323	51	return	return	VERB
gujaf-316	323	52	on	on	ADP
gujaf-316	323	53	assets	asset	NOUN
gujaf-316	323	54	(	(	PUNCT
gujaf-316	323	55	roa	roa	NOUN
gujaf-316	323	56	)	)	PUNCT
gujaf-316	323	57	,	,	PUNCT
gujaf-316	323	58	and	and	CCONJ
gujaf-316	323	59	earnings	earning	NOUN
gujaf-316	323	60	per	per	ADP
gujaf-316	323	61	share	share	NOUN
gujaf-316	323	62	(	(	PUNCT
gujaf-316	323	63	eps	eps	PROPN
gujaf-316	323	64	)	)	PUNCT
gujaf-316	323	65	and	and	CCONJ
gujaf-316	323	66	two	two	NUM
gujaf-316	323	67	key	key	ADJ
gujaf-316	323	68	independent	independent	ADJ
gujaf-316	323	69	variables	variable	NOUN
gujaf-316	323	70	:	:	PUNCT
gujaf-316	323	71	csr	csr	NOUN
gujaf-316	323	72	donation	donation	NOUN
gujaf-316	323	73	(	(	PUNCT
gujaf-316	323	74	csrd	csrd	NOUN
gujaf-316	323	75	)	)	PUNCT
gujaf-316	323	76	and	and	CCONJ
gujaf-316	323	77	firm	firm	ADJ
gujaf-316	323	78	size	size	NOUN
gujaf-316	323	79	(	(	PUNCT
gujaf-316	323	80	siz	siz	PROPN
gujaf-316	323	81	)	)	PUNCT
gujaf-316	323	82	.	.	PUNCT
gujaf-316	324	1	the	the	DET
gujaf-316	324	2	analysis	analysis	NOUN
gujaf-316	324	3	reveals	reveal	VERB
gujaf-316	324	4	the	the	DET
gujaf-316	324	5	extent	extent	NOUN
gujaf-316	324	6	to	to	PART
gujaf-316	324	7	which	which	PRON
gujaf-316	324	8	these	these	DET
gujaf-316	324	9	factors	factor	NOUN
gujaf-316	324	10	influence	influence	VERB
gujaf-316	324	11	financial	financial	ADJ
gujaf-316	324	12	outcomes	outcome	NOUN
gujaf-316	324	13	in	in	ADP
gujaf-316	324	14	both	both	CCONJ
gujaf-316	324	15	the	the	DET
gujaf-316	324	16	short	short	ADJ
gujaf-316	324	17	and	and	CCONJ
gujaf-316	324	18	long	long	ADJ
gujaf-316	324	19	run	run	NOUN
gujaf-316	324	20	.	.	PUNCT
gujaf-316	325	1	the	the	DET
gujaf-316	325	2	relationship	relationship	NOUN
gujaf-316	325	3	between	between	ADP
gujaf-316	325	4	npm	npm	PROPN
gujaf-316	325	5	and	and	CCONJ
gujaf-316	325	6	csrd	csrd	NOUN
gujaf-316	325	7	is	be	AUX
gujaf-316	325	8	positive	positive	ADJ
gujaf-316	325	9	and	and	CCONJ
gujaf-316	325	10	significant	significant	ADJ
gujaf-316	325	11	,	,	PUNCT
gujaf-316	325	12	with	with	ADP
gujaf-316	325	13	a	a	DET
gujaf-316	325	14	coefficient	coefficient	NOUN
gujaf-316	325	15	of	of	ADP
gujaf-316	325	16	0.431399	0.431399	NUM
gujaf-316	325	17	and	and	CCONJ
gujaf-316	325	18	a	a	DET
gujaf-316	325	19	p	p	NOUN
gujaf-316	325	20	-	-	PUNCT
gujaf-316	325	21	value	value	NOUN
gujaf-316	325	22	of	of	ADP
gujaf-316	325	23	0.0103	0.0103	NUM
gujaf-316	325	24	.	.	PUNCT
gujaf-316	326	1	this	this	PRON
gujaf-316	326	2	suggests	suggest	VERB
gujaf-316	326	3	that	that	SCONJ
gujaf-316	326	4	an	an	DET
gujaf-316	326	5	increase	increase	NOUN
gujaf-316	326	6	in	in	ADP
gujaf-316	326	7	csr	csr	NOUN
gujaf-316	326	8	is	be	AUX
gujaf-316	326	9	associated	associate	VERB
gujaf-316	326	10	with	with	ADP
gujaf-316	326	11	an	an	DET
gujaf-316	326	12	increase	increase	NOUN
gujaf-316	326	13	in	in	ADP
gujaf-316	326	14	net	net	ADJ
gujaf-316	326	15	profit	profit	NOUN
gujaf-316	326	16	margin	margin	NOUN
gujaf-316	326	17	.	.	PUNCT
gujaf-316	327	1	firms	firm	NOUN
gujaf-316	327	2	that	that	PRON
gujaf-316	327	3	engage	engage	VERB
gujaf-316	327	4	in	in	ADP
gujaf-316	327	5	csr	csr	NOUN
gujaf-316	327	6	may	may	AUX
gujaf-316	327	7	benefit	benefit	VERB
gujaf-316	327	8	from	from	ADP
gujaf-316	327	9	enhanced	enhanced	ADJ
gujaf-316	327	10	reputation	reputation	NOUN
gujaf-316	327	11	,	,	PUNCT
gujaf-316	327	12	customer	customer	NOUN
gujaf-316	327	13	loyalty	loyalty	NOUN
gujaf-316	327	14	,	,	PUNCT
gujaf-316	327	15	and	and	CCONJ
gujaf-316	327	16	operational	operational	ADJ
gujaf-316	327	17	efficiencies	efficiency	NOUN
gujaf-316	327	18	,	,	PUNCT
gujaf-316	327	19	leading	lead	VERB
gujaf-316	327	20	to	to	ADP
gujaf-316	327	21	higher	high	ADJ
gujaf-316	327	22	profit	profit	NOUN
gujaf-316	327	23	margins	margin	NOUN
gujaf-316	327	24	.	.	PUNCT
gujaf-316	328	1	conversely	conversely	ADV
gujaf-316	328	2	,	,	PUNCT
gujaf-316	328	3	the	the	DET
gujaf-316	328	4	interaction	interaction	NOUN
gujaf-316	328	5	between	between	ADP
gujaf-316	328	6	npm	npm	PROPN
gujaf-316	328	7	and	and	CCONJ
gujaf-316	328	8	siz	siz	PROPN
gujaf-316	328	9	shows	show	VERB
gujaf-316	328	10	a	a	DET
gujaf-316	328	11	negative	negative	ADJ
gujaf-316	328	12	coefficient	coefficient	NOUN
gujaf-316	328	13	of	of	ADP
gujaf-316	328	14	0.003409	0.003409	NUM
gujaf-316	328	15	,	,	PUNCT
gujaf-316	328	16	with	with	ADP
gujaf-316	328	17	a	a	DET
gujaf-316	328	18	p	p	NOUN
gujaf-316	328	19	-	-	PUNCT
gujaf-316	328	20	value	value	NOUN
gujaf-316	328	21	of	of	ADP
gujaf-316	328	22	0.0697	0.0697	NUM
gujaf-316	328	23	,	,	PUNCT
gujaf-316	328	24	which	which	PRON
gujaf-316	328	25	is	be	AUX
gujaf-316	328	26	slightly	slightly	ADV
gujaf-316	328	27	above	above	ADP
gujaf-316	328	28	the	the	DET
gujaf-316	328	29	conventional	conventional	ADJ
gujaf-316	328	30	significance	significance	NOUN
gujaf-316	328	31	level	level	NOUN
gujaf-316	328	32	of	of	ADP
gujaf-316	328	33	0.05	0.05	NUM
gujaf-316	328	34	but	but	CCONJ
gujaf-316	328	35	still	still	ADV
gujaf-316	328	36	indicative	indicative	ADJ
gujaf-316	328	37	of	of	ADP
gujaf-316	328	38	a	a	DET
gujaf-316	328	39	trend	trend	NOUN
gujaf-316	328	40	.	.	PUNCT
gujaf-316	329	1	this	this	PRON
gujaf-316	329	2	suggests	suggest	VERB
gujaf-316	329	3	that	that	SCONJ
gujaf-316	329	4	larger	large	ADJ
gujaf-316	329	5	firms	firm	NOUN
gujaf-316	329	6	might	might	AUX
gujaf-316	329	7	face	face	VERB
gujaf-316	329	8	diminishing	diminish	VERB
gujaf-316	329	9	returns	return	NOUN
gujaf-316	329	10	on	on	ADP
gujaf-316	329	11	their	their	PRON
gujaf-316	329	12	net	net	ADJ
gujaf-316	329	13	profit	profit	NOUN
gujaf-316	329	14	margins	margin	NOUN
gujaf-316	329	15	,	,	PUNCT
gujaf-316	329	16	possibly	possibly	ADV
gujaf-316	329	17	due	due	ADP
gujaf-316	329	18	to	to	ADP
gujaf-316	329	19	increased	increase	VERB
gujaf-316	329	20	complexity	complexity	NOUN
gujaf-316	329	21	and	and	CCONJ
gujaf-316	329	22	overhead	overhead	ADJ
gujaf-316	329	23	costs	cost	NOUN
gujaf-316	329	24	as	as	SCONJ
gujaf-316	329	25	firm	firm	ADJ
gujaf-316	329	26	size	size	NOUN
gujaf-316	329	27	expands	expand	VERB
gujaf-316	329	28	.	.	PUNCT
gujaf-316	330	1	for	for	ADP
gujaf-316	330	2	roe	roe	PROPN
gujaf-316	330	3	,	,	PUNCT
gujaf-316	330	4	the	the	DET
gujaf-316	330	5	interaction	interaction	NOUN
gujaf-316	330	6	with	with	ADP
gujaf-316	330	7	csrd	csrd	NOUN
gujaf-316	330	8	yields	yield	NOUN
gujaf-316	330	9	a	a	DET
gujaf-316	330	10	very	very	ADV
gujaf-316	330	11	small	small	ADJ
gujaf-316	330	12	and	and	CCONJ
gujaf-316	330	13	statistically	statistically	ADV
gujaf-316	330	14	insignificant	insignificant	ADJ
gujaf-316	330	15	coefficient	coefficient	NOUN
gujaf-316	330	16	of	of	ADP
gujaf-316	330	17	0.000052	0.000052	PRON
gujaf-316	330	18	(	(	PUNCT
gujaf-316	330	19	p	p	NOUN
gujaf-316	330	20	-	-	PUNCT
gujaf-316	330	21	value	value	NOUN
gujaf-316	330	22	0.9620	0.9620	NUM
gujaf-316	330	23	)	)	PUNCT
gujaf-316	330	24	,	,	PUNCT
gujaf-316	330	25	indicating	indicate	VERB
gujaf-316	330	26	that	that	SCONJ
gujaf-316	330	27	csr	csr	NOUN
gujaf-316	330	28	do	do	AUX
gujaf-316	330	29	not	not	PART
gujaf-316	330	30	have	have	VERB
gujaf-316	330	31	a	a	DET
gujaf-316	330	32	meaningful	meaningful	ADJ
gujaf-316	330	33	direct	direct	ADJ
gujaf-316	330	34	impact	impact	NOUN
gujaf-316	330	35	on	on	ADP
gujaf-316	330	36	return	return	NOUN
gujaf-316	330	37	on	on	ADP
gujaf-316	330	38	equity	equity	NOUN
gujaf-316	330	39	.	.	PUNCT
gujaf-316	331	1	however	however	ADV
gujaf-316	331	2	,	,	PUNCT
gujaf-316	331	3	the	the	DET
gujaf-316	331	4	interaction	interaction	NOUN
gujaf-316	331	5	between	between	ADP
gujaf-316	331	6	roe	roe	PROPN
gujaf-316	331	7	and	and	CCONJ
gujaf-316	331	8	siz	siz	PROPN
gujaf-316	331	9	has	have	VERB
gujaf-316	331	10	a	a	DET
gujaf-316	331	11	positive	positive	ADJ
gujaf-316	331	12	coefficient	coefficient	NOUN
gujaf-316	331	13	of	of	ADP
gujaf-316	331	14	0.026467	0.026467	NUM
gujaf-316	331	15	and	and	CCONJ
gujaf-316	331	16	is	be	AUX
gujaf-316	331	17	statistically	statistically	ADV
gujaf-316	331	18	significant	significant	ADJ
gujaf-316	331	19	with	with	ADP
gujaf-316	331	20	a	a	DET
gujaf-316	331	21	p	p	NOUN
gujaf-316	331	22	-	-	PUNCT
gujaf-316	331	23	value	value	NOUN
gujaf-316	331	24	of	of	ADP
gujaf-316	331	25	0.0354	0.0354	NUM
gujaf-316	331	26	.	.	PUNCT
gujaf-316	332	1	this	this	PRON
gujaf-316	332	2	indicates	indicate	VERB
gujaf-316	332	3	that	that	SCONJ
gujaf-316	332	4	larger	large	ADJ
gujaf-316	332	5	firms	firm	NOUN
gujaf-316	332	6	tend	tend	VERB
gujaf-316	332	7	to	to	PART
gujaf-316	332	8	have	have	VERB
gujaf-316	332	9	higher	high	ADJ
gujaf-316	332	10	returns	return	NOUN
gujaf-316	332	11	on	on	ADP
gujaf-316	332	12	equity	equity	NOUN
gujaf-316	332	13	,	,	PUNCT
gujaf-316	332	14	likely	likely	ADJ
gujaf-316	332	15	due	due	ADJ
gujaf-316	332	16	to	to	ADP
gujaf-316	332	17	more	more	ADV
gujaf-316	332	18	effective	effective	ADJ
gujaf-316	332	19	use	use	NOUN
gujaf-316	332	20	of	of	ADP
gujaf-316	332	21	equity	equity	NOUN
gujaf-316	332	22	capital	capital	NOUN
gujaf-316	332	23	,	,	PUNCT
gujaf-316	332	24	access	access	NOUN
gujaf-316	332	25	to	to	ADP
gujaf-316	332	26	better	well	ADJ
gujaf-316	332	27	financing	financing	NOUN
gujaf-316	332	28	options	option	NOUN
gujaf-316	332	29	,	,	PUNCT
gujaf-316	332	30	and	and	CCONJ
gujaf-316	332	31	economies	economy	NOUN
gujaf-316	332	32	of	of	ADP
gujaf-316	332	33	scale	scale	NOUN
gujaf-316	332	34	.	.	PUNCT
gujaf-316	333	1	the	the	DET
gujaf-316	333	2	relationship	relationship	NOUN
gujaf-316	333	3	between	between	ADP
gujaf-316	333	4	roa	roa	NOUN
gujaf-316	333	5	and	and	CCONJ
gujaf-316	333	6	csrd	csrd	NOUN
gujaf-316	333	7	is	be	AUX
gujaf-316	333	8	positive	positive	ADJ
gujaf-316	333	9	but	but	CCONJ
gujaf-316	333	10	not	not	PART
gujaf-316	333	11	statistically	statistically	ADV
gujaf-316	333	12	significant	significant	ADJ
gujaf-316	333	13	,	,	PUNCT
gujaf-316	333	14	with	with	ADP
gujaf-316	333	15	a	a	DET
gujaf-316	333	16	coefficient	coefficient	NOUN
gujaf-316	333	17	of	of	ADP
gujaf-316	333	18	0.007956	0.007956	NUM
gujaf-316	333	19	and	and	CCONJ
gujaf-316	333	20	a	a	DET
gujaf-316	333	21	p	p	NOUN
gujaf-316	333	22	-	-	PUNCT
gujaf-316	333	23	value	value	NOUN
gujaf-316	333	24	of	of	ADP
gujaf-316	333	25	0.1223	0.1223	NUM
gujaf-316	333	26	.	.	PUNCT
gujaf-316	334	1	this	this	PRON
gujaf-316	334	2	suggests	suggest	VERB
gujaf-316	334	3	that	that	SCONJ
gujaf-316	334	4	while	while	SCONJ
gujaf-316	334	5	there	there	PRON
gujaf-316	334	6	may	may	AUX
gujaf-316	334	7	be	be	AUX
gujaf-316	334	8	a	a	DET
gujaf-316	334	9	positive	positive	ADJ
gujaf-316	334	10	association	association	NOUN
gujaf-316	334	11	between	between	ADP
gujaf-316	334	12	csr	csr	NOUN
gujaf-316	334	13	and	and	CCONJ
gujaf-316	334	14	asset	asset	NOUN
gujaf-316	334	15	utilization	utilization	NOUN
gujaf-316	334	16	efficiency	efficiency	NOUN
gujaf-316	334	17	,	,	PUNCT
gujaf-316	334	18	the	the	DET
gujaf-316	334	19	impact	impact	NOUN
gujaf-316	334	20	is	be	AUX
gujaf-316	334	21	not	not	PART
gujaf-316	334	22	strong	strong	ADJ
gujaf-316	334	23	enough	enough	ADV
gujaf-316	334	24	to	to	PART
gujaf-316	334	25	be	be	AUX
gujaf-316	334	26	statistically	statistically	ADV
gujaf-316	334	27	significant	significant	ADJ
gujaf-316	334	28	in	in	ADP
gujaf-316	334	29	this	this	DET
gujaf-316	334	30	analysis	analysis	NOUN
gujaf-316	334	31	.	.	PUNCT
gujaf-316	335	1	the	the	DET
gujaf-316	335	2	interaction	interaction	NOUN
gujaf-316	335	3	between	between	ADP
gujaf-316	335	4	roa	roa	PROPN
gujaf-316	335	5	and	and	CCONJ
gujaf-316	335	6	siz	siz	PROPN
gujaf-316	335	7	is	be	AUX
gujaf-316	335	8	positive	positive	ADJ
gujaf-316	335	9	and	and	CCONJ
gujaf-316	335	10	significant	significant	ADJ
gujaf-316	335	11	(	(	PUNCT
gujaf-316	335	12	coefficient	coefficient	NOUN
gujaf-316	335	13	of	of	ADP
gujaf-316	335	14	0.002069	0.002069	NUM
gujaf-316	335	15	,	,	PUNCT
gujaf-316	335	16	p	p	NOUN
gujaf-316	335	17	-	-	PUNCT
gujaf-316	335	18	value	value	NOUN
gujaf-316	335	19	0.0168	0.0168	NUM
gujaf-316	335	20	)	)	PUNCT
gujaf-316	335	21	,	,	PUNCT
gujaf-316	335	22	indicating	indicate	VERB
gujaf-316	335	23	that	that	SCONJ
gujaf-316	335	24	larger	large	ADJ
gujaf-316	335	25	firms	firm	NOUN
gujaf-316	335	26	are	be	AUX
gujaf-316	335	27	generally	generally	ADV
gujaf-316	335	28	more	more	ADV
gujaf-316	335	29	efficient	efficient	ADJ
gujaf-316	335	30	in	in	ADP
gujaf-316	335	31	using	use	VERB
gujaf-316	335	32	their	their	PRON
gujaf-316	335	33	assets	asset	NOUN
gujaf-316	335	34	to	to	PART
gujaf-316	335	35	generate	generate	VERB
gujaf-316	335	36	returns	return	NOUN
gujaf-316	335	37	.	.	PUNCT
gujaf-316	336	1	the	the	DET
gujaf-316	336	2	eps	eps	PROPN
gujaf-316	336	3	interaction	interaction	NOUN
gujaf-316	336	4	with	with	ADP
gujaf-316	336	5	csrd	csrd	NOUN
gujaf-316	336	6	is	be	AUX
gujaf-316	336	7	particularly	particularly	ADV
gujaf-316	336	8	notable	notable	ADJ
gujaf-316	336	9	,	,	PUNCT
gujaf-316	336	10	showing	show	VERB
gujaf-316	336	11	a	a	DET
gujaf-316	336	12	negative	negative	ADJ
gujaf-316	336	13	and	and	CCONJ
gujaf-316	336	14	highly	highly	ADV
gujaf-316	336	15	significant	significant	ADJ
gujaf-316	336	16	coefficient	coefficient	NOUN
gujaf-316	336	17	of	of	ADP
gujaf-316	336	18	-0.042238	-0.042238	NOUN
gujaf-316	336	19	with	with	ADP
gujaf-316	336	20	a	a	DET
gujaf-316	336	21	p	p	NOUN
gujaf-316	336	22	-	-	PUNCT
gujaf-316	336	23	value	value	NOUN
gujaf-316	336	24	of	of	ADP
gujaf-316	336	25	0.0000	0.0000	NUM
gujaf-316	336	26	.	.	PUNCT
gujaf-316	337	1	this	this	PRON
gujaf-316	337	2	indicates	indicate	VERB
gujaf-316	337	3	that	that	SCONJ
gujaf-316	337	4	higher	high	ADJ
gujaf-316	337	5	csr	csr	NOUN
gujaf-316	337	6	contributions	contribution	NOUN
gujaf-316	337	7	are	be	AUX
gujaf-316	337	8	associated	associate	VERB
gujaf-316	337	9	with	with	ADP
gujaf-316	337	10	lower	low	ADJ
gujaf-316	337	11	earnings	earning	NOUN
gujaf-316	337	12	per	per	ADP
gujaf-316	337	13	share	share	NOUN
gujaf-316	337	14	.	.	PUNCT
gujaf-316	338	1	this	this	DET
gujaf-316	338	2	result	result	NOUN
gujaf-316	338	3	suggests	suggest	VERB
gujaf-316	338	4	that	that	SCONJ
gujaf-316	338	5	while	while	SCONJ
gujaf-316	338	6	csr	csr	NOUN
gujaf-316	338	7	are	be	AUX
gujaf-316	338	8	important	important	ADJ
gujaf-316	338	9	for	for	ADP
gujaf-316	338	10	long	long	ADJ
gujaf-316	338	11	-	-	PUNCT
gujaf-316	338	12	term	term	NOUN
gujaf-316	338	13	sustainability	sustainability	NOUN
gujaf-316	338	14	and	and	CCONJ
gujaf-316	338	15	reputation	reputation	NOUN
gujaf-316	338	16	,	,	PUNCT
gujaf-316	338	17	they	they	PRON
gujaf-316	338	18	may	may	AUX
gujaf-316	338	19	come	come	VERB
gujaf-316	338	20	at	at	ADP
gujaf-316	338	21	a	a	DET
gujaf-316	338	22	short	short	ADJ
gujaf-316	338	23	-	-	PUNCT
gujaf-316	338	24	term	term	NOUN
gujaf-316	338	25	cost	cost	NOUN
gujaf-316	338	26	to	to	ADP
gujaf-316	338	27	earnings	earning	NOUN
gujaf-316	338	28	.	.	PUNCT
gujaf-316	339	1	on	on	ADP
gujaf-316	339	2	the	the	DET
gujaf-316	339	3	other	other	ADJ
gujaf-316	339	4	hand	hand	NOUN
gujaf-316	339	5	,	,	PUNCT
gujaf-316	339	6	the	the	DET
gujaf-316	339	7	interaction	interaction	NOUN
gujaf-316	339	8	between	between	ADP
gujaf-316	339	9	eps	eps	PROPN
gujaf-316	339	10	and	and	CCONJ
gujaf-316	339	11	siz	siz	PROPN
gujaf-316	339	12	is	be	AUX
gujaf-316	339	13	positive	positive	ADJ
gujaf-316	339	14	,	,	PUNCT
gujaf-316	339	15	with	with	ADP
gujaf-316	339	16	a	a	DET
gujaf-316	339	17	coefficient	coefficient	NOUN
gujaf-316	339	18	of	of	ADP
gujaf-316	339	19	0.014177	0.014177	NUM
gujaf-316	339	20	and	and	CCONJ
gujaf-316	339	21	a	a	DET
gujaf-316	339	22	p	p	NOUN
gujaf-316	339	23	-	-	PUNCT
gujaf-316	339	24	value	value	NOUN
gujaf-316	339	25	of	of	ADP
gujaf-316	339	26	0.0683	0.0683	NUM
gujaf-316	339	27	,	,	PUNCT
gujaf-316	339	28	suggesting	suggest	VERB
gujaf-316	339	29	that	that	SCONJ
gujaf-316	339	30	larger	large	ADJ
gujaf-316	339	31	firms	firm	NOUN
gujaf-316	339	32	may	may	AUX
gujaf-316	339	33	have	have	VERB
gujaf-316	339	34	higher	high	ADJ
gujaf-316	339	35	earnings	earning	NOUN
gujaf-316	339	36	per	per	ADP
gujaf-316	339	37	share	share	NOUN
gujaf-316	339	38	,	,	PUNCT
gujaf-316	339	39	although	although	SCONJ
gujaf-316	339	40	this	this	DET
gujaf-316	339	41	result	result	NOUN
gujaf-316	339	42	is	be	AUX
gujaf-316	339	43	just	just	ADV
gujaf-316	339	44	on	on	ADP
gujaf-316	339	45	the	the	DET
gujaf-316	339	46	borderline	borderline	NOUN
gujaf-316	339	47	of	of	ADP
gujaf-316	339	48	conventional	conventional	ADJ
gujaf-316	339	49	significance	significance	NOUN
gujaf-316	339	50	levels	level	NOUN
gujaf-316	339	51	.	.	PUNCT
gujaf-316	340	1	the	the	DET
gujaf-316	340	2	constant	constant	ADJ
gujaf-316	340	3	term	term	NOUN
gujaf-316	340	4	(	(	PUNCT
gujaf-316	340	5	c	c	NOUN
gujaf-316	340	6	)	)	PUNCT
gujaf-316	340	7	in	in	ADP
gujaf-316	340	8	the	the	DET
gujaf-316	340	9	regression	regression	NOUN
gujaf-316	340	10	is	be	AUX
gujaf-316	340	11	highly	highly	ADV
gujaf-316	340	12	significant	significant	ADJ
gujaf-316	340	13	with	with	ADP
gujaf-316	340	14	a	a	DET
gujaf-316	340	15	coefficient	coefficient	NOUN
gujaf-316	340	16	of	of	ADP
gujaf-316	340	17	17.486330	17.486330	NUM
gujaf-316	340	18	,	,	PUNCT
gujaf-316	340	19	indicating	indicate	VERB
gujaf-316	340	20	that	that	SCONJ
gujaf-316	340	21	when	when	SCONJ
gujaf-316	340	22	all	all	DET
gujaf-316	340	23	variables	variable	NOUN
gujaf-316	340	24	are	be	AUX
gujaf-316	340	25	held	hold	VERB
gujaf-316	340	26	constant	constant	ADJ
gujaf-316	340	27	,	,	PUNCT
gujaf-316	340	28	the	the	DET
gujaf-316	340	29	base	base	ADJ
gujaf-316	340	30	level	level	NOUN
gujaf-316	340	31	of	of	ADP
gujaf-316	340	32	financial	financial	ADJ
gujaf-316	340	33	performance	performance	NOUN
gujaf-316	340	34	across	across	ADP
gujaf-316	340	35	the	the	DET
gujaf-316	340	36	metrics	metric	NOUN
gujaf-316	340	37	studied	study	VERB
gujaf-316	340	38	is	be	AUX
gujaf-316	340	39	substantial	substantial	ADJ
gujaf-316	340	40	.	.	PUNCT
gujaf-316	341	1	the	the	DET
gujaf-316	341	2	r	r	NOUN
gujaf-316	341	3	-	-	PUNCT
gujaf-316	341	4	squared	square	VERB
gujaf-316	341	5	value	value	NOUN
gujaf-316	341	6	of	of	ADP
gujaf-316	341	7	0.998342	0.998342	NUM
gujaf-316	341	8	indicates	indicate	VERB
gujaf-316	341	9	that	that	SCONJ
gujaf-316	341	10	the	the	DET
gujaf-316	341	11	model	model	NOUN
gujaf-316	341	12	explains	explain	VERB
gujaf-316	341	13	nearly	nearly	ADV
gujaf-316	341	14	all	all	PRON
gujaf-316	341	15	of	of	ADP
gujaf-316	341	16	the	the	DET
gujaf-316	341	17	variance	variance	NOUN
gujaf-316	341	18	in	in	ADP
gujaf-316	341	19	the	the	DET
gujaf-316	341	20	dependent	dependent	ADJ
gujaf-316	341	21	variables	variable	NOUN
gujaf-316	341	22	,	,	PUNCT
gujaf-316	341	23	suggesting	suggest	VERB
gujaf-316	341	24	a	a	DET
gujaf-316	341	25	very	very	ADV
gujaf-316	341	26	strong	strong	ADJ
gujaf-316	341	27	fit	fit	NOUN
gujaf-316	341	28	.	.	PUNCT
gujaf-316	342	1	the	the	DET
gujaf-316	342	2	f	f	NOUN
gujaf-316	342	3	-	-	PUNCT
gujaf-316	342	4	statistic	statistic	NOUN
gujaf-316	342	5	is	be	AUX
gujaf-316	342	6	also	also	ADV
gujaf-316	342	7	highly	highly	ADV
gujaf-316	342	8	significant	significant	ADJ
gujaf-316	342	9	(	(	PUNCT
gujaf-316	342	10	pvalue	pvalue	NOUN
gujaf-316	342	11	of	of	ADP
gujaf-316	342	12	0.0000	0.0000	NUM
gujaf-316	342	13	)	)	PUNCT
gujaf-316	342	14	,	,	PUNCT
gujaf-316	342	15	further	far	ADV
gujaf-316	342	16	confirming	confirm	VERB
gujaf-316	342	17	the	the	DET
gujaf-316	342	18	robustness	robustness	NOUN
gujaf-316	342	19	of	of	ADP
gujaf-316	342	20	the	the	DET
gujaf-316	342	21	model	model	NOUN
gujaf-316	342	22	.	.	PUNCT
gujaf-316	343	1	in	in	ADP
gujaf-316	343	2	conclusion	conclusion	NOUN
gujaf-316	343	3	,	,	PUNCT
gujaf-316	343	4	the	the	DET
gujaf-316	343	5	regression	regression	NOUN
gujaf-316	343	6	analysis	analysis	NOUN
gujaf-316	343	7	highlights	highlight	NOUN
gujaf-316	343	8	the	the	DET
gujaf-316	343	9	nuanced	nuanced	ADJ
gujaf-316	343	10	impact	impact	NOUN
gujaf-316	343	11	of	of	ADP
gujaf-316	343	12	csr	csr	NOUN
gujaf-316	343	13	and	and	CCONJ
gujaf-316	343	14	firm	firm	ADJ
gujaf-316	343	15	size	size	NOUN
gujaf-316	343	16	on	on	ADP
gujaf-316	343	17	various	various	ADJ
gujaf-316	343	18	financial	financial	ADJ
gujaf-316	343	19	performance	performance	NOUN
gujaf-316	343	20	metrics	metric	NOUN
gujaf-316	343	21	.	.	PUNCT
gujaf-316	344	1	while	while	SCONJ
gujaf-316	344	2	csr	csr	NOUN
gujaf-316	344	3	positively	positively	ADV
gujaf-316	344	4	impacts	impact	NOUN
gujaf-316	344	5	on	on	ADP
gujaf-316	344	6	net	net	ADJ
gujaf-316	344	7	profit	profit	NOUN
gujaf-316	344	8	margins	margin	NOUN
gujaf-316	344	9	,	,	PUNCT
gujaf-316	344	10	they	they	PRON
gujaf-316	344	11	seem	seem	VERB
gujaf-316	344	12	to	to	PART
gujaf-316	344	13	detract	detract	VERB
gujaf-316	344	14	from	from	ADP
gujaf-316	344	15	earnings	earning	NOUN
gujaf-316	344	16	per	per	ADP
gujaf-316	344	17	share	share	NOUN
gujaf-316	344	18	,	,	PUNCT
gujaf-316	344	19	indicating	indicate	VERB
gujaf-316	344	20	a	a	DET
gujaf-316	344	21	potential	potential	ADJ
gujaf-316	344	22	trade	trade	NOUN
gujaf-316	344	23	-	-	PUNCT
gujaf-316	344	24	off	off	NOUN
gujaf-316	344	25	between	between	ADP
gujaf-316	344	26	short	short	ADJ
gujaf-316	344	27	-	-	PUNCT
gujaf-316	344	28	term	term	NOUN
gujaf-316	344	29	earnings	earning	NOUN
gujaf-316	344	30	and	and	CCONJ
gujaf-316	344	31	long	long	ADJ
gujaf-316	344	32	-	-	PUNCT
gujaf-316	344	33	term	term	NOUN
gujaf-316	344	34	sustainability	sustainability	NOUN
gujaf-316	344	35	initiatives	initiative	NOUN
gujaf-316	344	36	.	.	PUNCT
gujaf-316	345	1	firm	firm	ADJ
gujaf-316	345	2	size	size	NOUN
gujaf-316	345	3	generally	generally	ADV
gujaf-316	345	4	has	have	VERB
gujaf-316	345	5	a	a	DET
gujaf-316	345	6	positive	positive	ADJ
gujaf-316	345	7	effect	effect	NOUN
gujaf-316	345	8	on	on	ADP
gujaf-316	345	9	financial	financial	ADJ
gujaf-316	345	10	performance	performance	NOUN
gujaf-316	345	11	,	,	PUNCT
gujaf-316	345	12	particularly	particularly	ADV
gujaf-316	345	13	in	in	ADP
gujaf-316	345	14	terms	term	NOUN
gujaf-316	345	15	of	of	ADP
gujaf-316	345	16	return	return	NOUN
gujaf-316	345	17	on	on	ADP
gujaf-316	345	18	equity	equity	NOUN
gujaf-316	345	19	and	and	CCONJ
gujaf-316	345	20	asset	asset	NOUN
gujaf-316	345	21	utilization	utilization	NOUN
gujaf-316	345	22	efficiency	efficiency	NOUN
gujaf-316	345	23	,	,	PUNCT
gujaf-316	345	24	although	although	SCONJ
gujaf-316	345	25	the	the	DET
gujaf-316	345	26	impact	impact	NOUN
gujaf-316	345	27	on	on	ADP
gujaf-316	345	28	net	net	ADJ
gujaf-316	345	29	profit	profit	NOUN
gujaf-316	345	30	margins	margin	NOUN
gujaf-316	345	31	may	may	AUX
gujaf-316	345	32	diminish	diminish	VERB
gujaf-316	345	33	as	as	SCONJ
gujaf-316	345	34	firms	firm	NOUN
gujaf-316	345	35	grow	grow	VERB
gujaf-316	345	36	larger	large	ADJ
gujaf-316	345	37	.	.	PUNCT
gujaf-316	346	1	these	these	DET
gujaf-316	346	2	findings	finding	NOUN
gujaf-316	346	3	underscore	underscore	VERB
gujaf-316	346	4	the	the	DET
gujaf-316	346	5	importance	importance	NOUN
gujaf-316	346	6	of	of	ADP
gujaf-316	346	7	balancing	balance	VERB
gujaf-316	346	8	csr	csr	NOUN
gujaf-316	346	9	initiatives	initiative	NOUN
gujaf-316	346	10	with	with	ADP
gujaf-316	346	11	financial	financial	ADJ
gujaf-316	346	12	performance	performance	NOUN
gujaf-316	346	13	goals	goal	NOUN
gujaf-316	346	14	and	and	CCONJ
gujaf-316	346	15	managing	manage	VERB
gujaf-316	346	16	the	the	DET
gujaf-316	346	17	complexities	complexity	NOUN
gujaf-316	346	18	that	that	PRON
gujaf-316	346	19	come	come	VERB
gujaf-316	346	20	with	with	ADP
gujaf-316	346	21	firm	firm	ADJ
gujaf-316	346	22	growth	growth	NOUN
gujaf-316	346	23	.	.	PUNCT
gujaf-316	347	1	gusau	gusau	ADJ
gujaf-316	347	2	journal	journal	PROPN
gujaf-316	347	3	of	of	ADP
gujaf-316	347	4	accounting	accounting	NOUN
gujaf-316	347	5	and	and	CCONJ
gujaf-316	347	6	finance	finance	NOUN
gujaf-316	347	7	,	,	PUNCT
gujaf-316	347	8	vol	vol	NOUN
gujaf-316	347	9	.	.	PROPN
gujaf-316	347	10	5	5	NUM
gujaf-316	347	11	,	,	PUNCT
gujaf-316	347	12	issue	issue	NOUN
gujaf-316	347	13	2	2	NUM
gujaf-316	347	14	,	,	PUNCT
gujaf-316	347	15	october	october	PROPN
gujaf-316	347	16	,	,	PUNCT
gujaf-316	347	17	2024	2024	NUM
gujaf-316	347	18	119	119	NUM
gujaf-316	347	19	table	table	NOUN
gujaf-316	347	20	3	3	NUM
gujaf-316	347	21	:	:	PUNCT
gujaf-316	347	22	regression	regression	VERB
gujaf-316	347	23	analysis	analysis	NOUN
gujaf-316	347	24	variable	variable	ADJ
gujaf-316	347	25	coefficient	coefficient	NOUN
gujaf-316	347	26	std	std	NOUN
gujaf-316	347	27	.	.	NOUN
gujaf-316	347	28	error	error	NOUN
gujaf-316	347	29	t	t	NOUN
gujaf-316	347	30	-	-	PUNCT
gujaf-316	347	31	statistic	statistic	NOUN
gujaf-316	347	32	prob	prob	NOUN
gujaf-316	347	33	.	.	PUNCT
gujaf-316	348	1	dependent	dependent	ADJ
gujaf-316	348	2	variables	variable	NOUN
gujaf-316	348	3	:	:	PUNCT
gujaf-316	348	4	npm	npm	PROPN
gujaf-316	348	5	,	,	PUNCT
gujaf-316	348	6	roe	roe	PROPN
gujaf-316	348	7	,	,	PUNCT
gujaf-316	348	8	roa	roa	PROPN
gujaf-316	348	9	,	,	PUNCT
gujaf-316	348	10	eps	eps	VERB
gujaf-316	348	11	npm*csrd	npm*csrd	PROPN
gujaf-316	348	12	0.431399	0.431399	NUM
gujaf-316	348	13	0.150657	0.150657	NUM
gujaf-316	348	14	2.863443	2.863443	NUM
gujaf-316	348	15	0.0103	0.0103	NUM
gujaf-316	348	16	npm*siz	npm*siz	PROPN
gujaf-316	348	17	-0.003409	-0.003409	PROPN
gujaf-316	348	18	0.001767	0.001767	NUM
gujaf-316	348	19	-1.928952	-1.928952	NOUN
gujaf-316	348	20	0.0697	0.0697	NUM
gujaf-316	348	21	roe*csrd	roe*csrd	NOUN
gujaf-316	348	22	0.000052	0.000052	NUM
gujaf-316	348	23	0.001071	0.001071	NUM
gujaf-316	348	24	0.048276	0.048276	NUM
gujaf-316	348	25	0.9620	0.9620	NUM
gujaf-316	348	26	roe*siz	roe*siz	VERB
gujaf-316	349	1	0.026467	0.026467	NUM
gujaf-316	349	2	0.033176	0.033176	NUM
gujaf-316	349	3	0.797778	0.797778	NUM
gujaf-316	349	4	0.0354	0.0354	NUM
gujaf-316	349	5	roa*csrd	roa*csrd	NOUN
gujaf-316	349	6	0.007956	0.007956	NUM
gujaf-316	349	7	0.004906	0.004906	NUM
gujaf-316	349	8	1.621709	1.621709	NUM
gujaf-316	349	9	0.1223	0.1223	NUM
gujaf-316	349	10	roa*siz	roa*siz	NOUN
gujaf-316	349	11	0.002069	0.002069	NUM
gujaf-316	349	12	0.002009	0.002009	NUM
gujaf-316	349	13	1.029729	1.029729	NUM
gujaf-316	349	14	0.0168	0.0168	NUM
gujaf-316	349	15	eps*csrd	eps*csrd	PROPN
gujaf-316	349	16	-0.042238	-0.042238	NOUN
gujaf-316	349	17	0.007884	0.007884	NUM
gujaf-316	349	18	-5.357612	-5.357612	NOUN
gujaf-316	349	19	0.0000	0.0000	NUM
gujaf-316	349	20	eps*siz	eps*siz	CCONJ
gujaf-316	349	21	0.014177	0.014177	NUM
gujaf-316	349	22	0.007311	0.007311	NUM
gujaf-316	349	23	1.939149	1.939149	NUM
gujaf-316	349	24	0.0683	0.0683	NUM
gujaf-316	349	25	c	c	NOUN
gujaf-316	349	26	17.486330	17.486330	NUM
gujaf-316	349	27	2.906720	2.906720	NUM
gujaf-316	349	28	6.015830	6.015830	NUM
gujaf-316	349	29	0.0000	0.0000	NUM
gujaf-316	349	30	r	r	X
gujaf-316	349	31	-	-	PUNCT
gujaf-316	349	32	squared	square	VERB
gujaf-316	349	33	0.998342	0.998342	NUM
gujaf-316	349	34	f	f	X
gujaf-316	349	35	-	-	PUNCT
gujaf-316	349	36	statistic	statistic	ADJ
gujaf-316	349	37	833.4787	833.4787	NUM
gujaf-316	349	38	p	p	NOUN
gujaf-316	349	39	-	-	PUNCT
gujaf-316	349	40	value	value	NOUN
gujaf-316	349	41	of	of	ADP
gujaf-316	349	42	f	f	NOUN
gujaf-316	349	43	-	-	PUNCT
gujaf-316	349	44	statistic	statistic	ADJ
gujaf-316	349	45	0.0000	0.0000	NUM
gujaf-316	349	46	source	source	NOUN
gujaf-316	349	47	:	:	PUNCT
gujaf-316	349	48	stata	stata	NOUN
gujaf-316	349	49	output	output	NOUN
gujaf-316	349	50	,	,	PUNCT
gujaf-316	349	51	2024	2024	NUM
gujaf-316	349	52	.	.	PUNCT
gujaf-316	350	1	5.0	5.0	NUM
gujaf-316	350	2	conclusions	conclusion	NOUN
gujaf-316	350	3	the	the	DET
gujaf-316	350	4	comprehensive	comprehensive	ADJ
gujaf-316	350	5	analysis	analysis	NOUN
gujaf-316	350	6	conducted	conduct	VERB
gujaf-316	350	7	on	on	ADP
gujaf-316	350	8	the	the	DET
gujaf-316	350	9	interaction	interaction	NOUN
gujaf-316	350	10	between	between	ADP
gujaf-316	350	11	csr	csr	NOUN
gujaf-316	350	12	,	,	PUNCT
gujaf-316	350	13	firm	firm	ADJ
gujaf-316	350	14	size	size	NOUN
gujaf-316	350	15	,	,	PUNCT
gujaf-316	350	16	and	and	CCONJ
gujaf-316	350	17	various	various	ADJ
gujaf-316	350	18	financial	financial	ADJ
gujaf-316	350	19	performance	performance	NOUN
gujaf-316	350	20	metrics	metric	NOUN
gujaf-316	350	21	provides	provide	VERB
gujaf-316	350	22	a	a	DET
gujaf-316	350	23	deep	deep	ADJ
gujaf-316	350	24	understanding	understanding	NOUN
gujaf-316	350	25	of	of	ADP
gujaf-316	350	26	how	how	SCONJ
gujaf-316	350	27	these	these	DET
gujaf-316	350	28	factors	factor	NOUN
gujaf-316	350	29	influence	influence	VERB
gujaf-316	350	30	the	the	DET
gujaf-316	350	31	overall	overall	ADJ
gujaf-316	350	32	success	success	NOUN
gujaf-316	350	33	of	of	ADP
gujaf-316	350	34	firms	firm	NOUN
gujaf-316	350	35	.	.	PUNCT
gujaf-316	351	1	the	the	DET
gujaf-316	351	2	study	study	NOUN
gujaf-316	351	3	reveals	reveal	VERB
gujaf-316	351	4	that	that	SCONJ
gujaf-316	351	5	csr	csr	NOUN
gujaf-316	351	6	have	have	VERB
gujaf-316	351	7	a	a	DET
gujaf-316	351	8	significant	significant	ADJ
gujaf-316	351	9	and	and	CCONJ
gujaf-316	351	10	positive	positive	ADJ
gujaf-316	351	11	impact	impact	NOUN
gujaf-316	351	12	on	on	ADP
gujaf-316	351	13	net	net	ADJ
gujaf-316	351	14	profit	profit	NOUN
gujaf-316	351	15	margin	margin	NOUN
gujaf-316	351	16	(	(	PUNCT
gujaf-316	351	17	npm	npm	PROPN
gujaf-316	351	18	)	)	PUNCT
gujaf-316	351	19	,	,	PUNCT
gujaf-316	351	20	suggesting	suggest	VERB
gujaf-316	351	21	that	that	SCONJ
gujaf-316	351	22	firms	firm	NOUN
gujaf-316	351	23	actively	actively	ADV
gujaf-316	351	24	engaged	engage	VERB
gujaf-316	351	25	in	in	ADP
gujaf-316	351	26	csr	csr	NOUN
gujaf-316	351	27	initiatives	initiative	NOUN
gujaf-316	351	28	tend	tend	VERB
gujaf-316	351	29	to	to	PART
gujaf-316	351	30	experience	experience	VERB
gujaf-316	351	31	better	well	ADJ
gujaf-316	351	32	profitability	profitability	NOUN
gujaf-316	351	33	.	.	PUNCT
gujaf-316	352	1	this	this	DET
gujaf-316	352	2	outcome	outcome	NOUN
gujaf-316	352	3	can	can	AUX
gujaf-316	352	4	be	be	AUX
gujaf-316	352	5	attributed	attribute	VERB
gujaf-316	352	6	to	to	ADP
gujaf-316	352	7	enhanced	enhanced	ADJ
gujaf-316	352	8	customer	customer	NOUN
gujaf-316	352	9	loyalty	loyalty	NOUN
gujaf-316	352	10	,	,	PUNCT
gujaf-316	352	11	a	a	DET
gujaf-316	352	12	stronger	strong	ADJ
gujaf-316	352	13	brand	brand	NOUN
gujaf-316	352	14	reputation	reputation	NOUN
gujaf-316	352	15	,	,	PUNCT
gujaf-316	352	16	and	and	CCONJ
gujaf-316	352	17	more	more	ADV
gujaf-316	352	18	efficient	efficient	ADJ
gujaf-316	352	19	operations	operation	NOUN
gujaf-316	352	20	that	that	PRON
gujaf-316	352	21	often	often	ADV
gujaf-316	352	22	accompany	accompany	VERB
gujaf-316	352	23	responsible	responsible	ADJ
gujaf-316	352	24	business	business	NOUN
gujaf-316	352	25	practices	practice	NOUN
gujaf-316	352	26	.	.	PUNCT
gujaf-316	353	1	however	however	ADV
gujaf-316	353	2	,	,	PUNCT
gujaf-316	353	3	the	the	DET
gujaf-316	353	4	analysis	analysis	NOUN
gujaf-316	353	5	also	also	ADV
gujaf-316	353	6	shows	show	VERB
gujaf-316	353	7	a	a	DET
gujaf-316	353	8	negative	negative	ADJ
gujaf-316	353	9	relationship	relationship	NOUN
gujaf-316	353	10	between	between	ADP
gujaf-316	353	11	csr	csr	PROPN
gujaf-316	353	12	and	and	CCONJ
gujaf-316	353	13	eps	eps	PROPN
gujaf-316	353	14	,	,	PUNCT
gujaf-316	353	15	indicating	indicate	VERB
gujaf-316	353	16	that	that	SCONJ
gujaf-316	353	17	while	while	SCONJ
gujaf-316	353	18	csr	csr	PROPN
gujaf-316	353	19	may	may	AUX
gujaf-316	353	20	contribute	contribute	VERB
gujaf-316	353	21	to	to	ADP
gujaf-316	353	22	long	long	ADJ
gujaf-316	353	23	-	-	PUNCT
gujaf-316	353	24	term	term	NOUN
gujaf-316	353	25	value	value	NOUN
gujaf-316	353	26	creation	creation	NOUN
gujaf-316	353	27	,	,	PUNCT
gujaf-316	353	28	it	it	PRON
gujaf-316	353	29	can	can	AUX
gujaf-316	353	30	lead	lead	VERB
gujaf-316	353	31	to	to	PART
gujaf-316	353	32	shortterm	shortterm	VERB
gujaf-316	353	33	financial	financial	ADJ
gujaf-316	353	34	costs	cost	NOUN
gujaf-316	353	35	that	that	PRON
gujaf-316	353	36	reduce	reduce	VERB
gujaf-316	353	37	immediate	immediate	ADJ
gujaf-316	353	38	earnings	earning	NOUN
gujaf-316	353	39	available	available	ADJ
gujaf-316	353	40	to	to	ADP
gujaf-316	353	41	shareholders	shareholder	NOUN
gujaf-316	353	42	.	.	PUNCT
gujaf-316	354	1	firm	firm	ADJ
gujaf-316	354	2	size	size	NOUN
gujaf-316	354	3	emerges	emerge	VERB
gujaf-316	354	4	as	as	ADP
gujaf-316	354	5	a	a	DET
gujaf-316	354	6	crucial	crucial	ADJ
gujaf-316	354	7	factor	factor	NOUN
gujaf-316	354	8	in	in	ADP
gujaf-316	354	9	determining	determine	VERB
gujaf-316	354	10	financial	financial	ADJ
gujaf-316	354	11	performance	performance	NOUN
gujaf-316	354	12	.	.	PUNCT
gujaf-316	355	1	larger	large	ADJ
gujaf-316	355	2	firms	firm	NOUN
gujaf-316	355	3	generally	generally	ADV
gujaf-316	355	4	enjoy	enjoy	VERB
gujaf-316	355	5	higher	high	ADJ
gujaf-316	355	6	returns	return	NOUN
gujaf-316	355	7	on	on	ADP
gujaf-316	355	8	equity	equity	NOUN
gujaf-316	355	9	(	(	PUNCT
gujaf-316	355	10	roe	roe	PROPN
gujaf-316	355	11	)	)	PUNCT
gujaf-316	355	12	and	and	CCONJ
gujaf-316	355	13	are	be	AUX
gujaf-316	355	14	more	more	ADV
gujaf-316	355	15	efficient	efficient	ADJ
gujaf-316	355	16	in	in	ADP
gujaf-316	355	17	utilizing	utilize	VERB
gujaf-316	355	18	their	their	PRON
gujaf-316	355	19	assets	asset	NOUN
gujaf-316	355	20	to	to	PART
gujaf-316	355	21	generate	generate	VERB
gujaf-316	355	22	returns	return	NOUN
gujaf-316	355	23	(	(	PUNCT
gujaf-316	355	24	roa	roa	NOUN
gujaf-316	355	25	)	)	PUNCT
gujaf-316	355	26	.	.	PUNCT
gujaf-316	356	1	this	this	PRON
gujaf-316	356	2	suggests	suggest	VERB
gujaf-316	356	3	that	that	SCONJ
gujaf-316	356	4	economies	economy	NOUN
gujaf-316	356	5	of	of	ADP
gujaf-316	356	6	scale	scale	NOUN
gujaf-316	356	7	,	,	PUNCT
gujaf-316	356	8	improved	improve	VERB
gujaf-316	356	9	access	access	NOUN
gujaf-316	356	10	to	to	ADP
gujaf-316	356	11	resources	resource	NOUN
gujaf-316	356	12	,	,	PUNCT
gujaf-316	356	13	and	and	CCONJ
gujaf-316	356	14	stronger	strong	ADJ
gujaf-316	356	15	market	market	NOUN
gujaf-316	356	16	positions	position	NOUN
gujaf-316	356	17	enable	enable	VERB
gujaf-316	356	18	larger	large	ADJ
gujaf-316	356	19	firms	firm	NOUN
gujaf-316	356	20	to	to	PART
gujaf-316	356	21	perform	perform	VERB
gujaf-316	356	22	better	well	ADV
gujaf-316	356	23	financially	financially	ADV
gujaf-316	356	24	.	.	PUNCT
gujaf-316	357	1	nonetheless	nonetheless	ADV
gujaf-316	357	2	,	,	PUNCT
gujaf-316	357	3	the	the	DET
gujaf-316	357	4	data	datum	NOUN
gujaf-316	357	5	also	also	ADV
gujaf-316	357	6	indicate	indicate	VERB
gujaf-316	357	7	that	that	SCONJ
gujaf-316	357	8	as	as	SCONJ
gujaf-316	357	9	firms	firm	NOUN
gujaf-316	357	10	grow	grow	VERB
gujaf-316	357	11	,	,	PUNCT
gujaf-316	357	12	they	they	PRON
gujaf-316	357	13	might	might	AUX
gujaf-316	357	14	face	face	VERB
gujaf-316	357	15	challenges	challenge	NOUN
gujaf-316	357	16	that	that	PRON
gujaf-316	357	17	could	could	AUX
gujaf-316	357	18	diminish	diminish	VERB
gujaf-316	357	19	their	their	PRON
gujaf-316	357	20	net	net	ADJ
gujaf-316	357	21	profit	profit	NOUN
gujaf-316	357	22	margins	margin	NOUN
gujaf-316	357	23	.	.	PUNCT
gujaf-316	358	1	this	this	DET
gujaf-316	358	2	decline	decline	NOUN
gujaf-316	358	3	could	could	AUX
gujaf-316	358	4	be	be	AUX
gujaf-316	358	5	due	due	ADJ
gujaf-316	358	6	to	to	ADP
gujaf-316	358	7	increased	increase	VERB
gujaf-316	358	8	operational	operational	ADJ
gujaf-316	358	9	complexity	complexity	NOUN
gujaf-316	358	10	,	,	PUNCT
gujaf-316	358	11	higher	high	ADJ
gujaf-316	358	12	administrative	administrative	ADJ
gujaf-316	358	13	costs	cost	NOUN
gujaf-316	358	14	,	,	PUNCT
gujaf-316	358	15	and	and	CCONJ
gujaf-316	358	16	potential	potential	ADJ
gujaf-316	358	17	inefficiencies	inefficiency	NOUN
gujaf-316	358	18	that	that	PRON
gujaf-316	358	19	arise	arise	VERB
gujaf-316	358	20	with	with	ADP
gujaf-316	358	21	scaling	scaling	NOUN
gujaf-316	358	22	.	.	PUNCT
gujaf-316	359	1	the	the	DET
gujaf-316	359	2	findings	finding	NOUN
gujaf-316	359	3	highlight	highlight	VERB
gujaf-316	359	4	the	the	DET
gujaf-316	359	5	dual	dual	ADV
gujaf-316	359	6	-	-	PUNCT
gujaf-316	359	7	edged	edge	VERB
gujaf-316	359	8	nature	nature	NOUN
gujaf-316	359	9	of	of	ADP
gujaf-316	359	10	csr	csr	NOUN
gujaf-316	359	11	engagement	engagement	NOUN
gujaf-316	359	12	,	,	PUNCT
gujaf-316	359	13	where	where	SCONJ
gujaf-316	359	14	the	the	DET
gujaf-316	359	15	benefits	benefit	NOUN
gujaf-316	359	16	to	to	ADP
gujaf-316	359	17	profitability	profitability	NOUN
gujaf-316	359	18	and	and	CCONJ
gujaf-316	359	19	long	long	ADJ
gujaf-316	359	20	-	-	PUNCT
gujaf-316	359	21	term	term	NOUN
gujaf-316	359	22	value	value	NOUN
gujaf-316	359	23	must	must	AUX
gujaf-316	359	24	be	be	AUX
gujaf-316	359	25	balanced	balance	VERB
gujaf-316	359	26	against	against	ADP
gujaf-316	359	27	the	the	DET
gujaf-316	359	28	potential	potential	ADJ
gujaf-316	359	29	short	short	ADJ
gujaf-316	359	30	-	-	PUNCT
gujaf-316	359	31	term	term	NOUN
gujaf-316	359	32	financial	financial	ADJ
gujaf-316	359	33	drawbacks	drawback	NOUN
gujaf-316	359	34	.	.	PUNCT
gujaf-316	360	1	for	for	ADP
gujaf-316	360	2	larger	large	ADJ
gujaf-316	360	3	firms	firm	NOUN
gujaf-316	360	4	,	,	PUNCT
gujaf-316	360	5	the	the	DET
gujaf-316	360	6	advantages	advantage	NOUN
gujaf-316	360	7	of	of	ADP
gujaf-316	360	8	scale	scale	NOUN
gujaf-316	360	9	are	be	AUX
gujaf-316	360	10	clear	clear	ADJ
gujaf-316	360	11	,	,	PUNCT
gujaf-316	360	12	but	but	CCONJ
gujaf-316	360	13	managing	manage	VERB
gujaf-316	360	14	growth	growth	NOUN
gujaf-316	360	15	effectively	effectively	ADV
gujaf-316	360	16	is	be	AUX
gujaf-316	360	17	crucial	crucial	ADJ
gujaf-316	360	18	to	to	ADP
gujaf-316	360	19	maintaining	maintain	VERB
gujaf-316	360	20	profitability	profitability	NOUN
gujaf-316	360	21	.	.	PUNCT
gujaf-316	361	1	the	the	DET
gujaf-316	361	2	study	study	NOUN
gujaf-316	361	3	underscores	underscore	VERB
gujaf-316	361	4	the	the	DET
gujaf-316	361	5	importance	importance	NOUN
gujaf-316	361	6	of	of	ADP
gujaf-316	361	7	strategic	strategic	ADJ
gujaf-316	361	8	planning	planning	NOUN
gujaf-316	361	9	in	in	ADP
gujaf-316	361	10	both	both	DET
gujaf-316	361	11	csr	csr	NOUN
gujaf-316	361	12	initiatives	initiative	NOUN
gujaf-316	361	13	and	and	CCONJ
gujaf-316	361	14	firm	firm	ADJ
gujaf-316	361	15	expansion	expansion	NOUN
gujaf-316	361	16	to	to	PART
gujaf-316	361	17	achieve	achieve	VERB
gujaf-316	361	18	optimal	optimal	ADJ
gujaf-316	361	19	financial	financial	ADJ
gujaf-316	361	20	outcomes	outcome	NOUN
gujaf-316	361	21	.	.	PUNCT
gujaf-316	362	1	firms	firm	NOUN
gujaf-316	362	2	must	must	AUX
gujaf-316	362	3	carefully	carefully	ADV
gujaf-316	362	4	navigate	navigate	VERB
gujaf-316	362	5	these	these	DET
gujaf-316	362	6	dynamics	dynamic	NOUN
gujaf-316	362	7	to	to	PART
gujaf-316	362	8	ensure	ensure	VERB
gujaf-316	362	9	sustained	sustained	ADJ
gujaf-316	362	10	financial	financial	ADJ
gujaf-316	362	11	performance	performance	NOUN
gujaf-316	362	12	while	while	SCONJ
gujaf-316	362	13	fulfilling	fulfil	VERB
gujaf-316	362	14	their	their	PRON
gujaf-316	362	15	broader	broad	ADJ
gujaf-316	362	16	social	social	ADJ
gujaf-316	362	17	responsibilities	responsibility	NOUN
gujaf-316	362	18	.	.	PUNCT
gujaf-316	363	1	based	base	VERB
gujaf-316	363	2	on	on	ADP
gujaf-316	363	3	the	the	DET
gujaf-316	363	4	conclusion	conclusion	NOUN
gujaf-316	363	5	drawn	draw	VERB
gujaf-316	363	6	from	from	ADP
gujaf-316	363	7	the	the	DET
gujaf-316	363	8	analysis	analysis	NOUN
gujaf-316	363	9	,	,	PUNCT
gujaf-316	363	10	the	the	DET
gujaf-316	363	11	following	follow	VERB
gujaf-316	363	12	recommendations	recommendation	NOUN
gujaf-316	363	13	are	be	AUX
gujaf-316	363	14	proposed	propose	VERB
gujaf-316	363	15	.	.	PUNCT
gujaf-316	364	1	first	first	ADV
gujaf-316	364	2	,	,	PUNCT
gujaf-316	364	3	firms	firm	NOUN
gujaf-316	364	4	should	should	AUX
gujaf-316	364	5	strategically	strategically	ADV
gujaf-316	364	6	integrate	integrate	VERB
gujaf-316	364	7	csr	csr	NOUN
gujaf-316	364	8	initiatives	initiative	NOUN
gujaf-316	364	9	with	with	ADP
gujaf-316	364	10	their	their	PRON
gujaf-316	364	11	core	core	NOUN
gujaf-316	364	12	business	business	NOUN
gujaf-316	364	13	objectives	objective	NOUN
gujaf-316	364	14	to	to	PART
gujaf-316	364	15	maximize	maximize	VERB
gujaf-316	364	16	the	the	DET
gujaf-316	364	17	positive	positive	ADJ
gujaf-316	364	18	impact	impact	NOUN
gujaf-316	364	19	on	on	ADP
gujaf-316	364	20	profitability	profitability	NOUN
gujaf-316	364	21	.	.	PUNCT
gujaf-316	365	1	by	by	ADP
gujaf-316	365	2	aligning	align	VERB
gujaf-316	365	3	csr	csr	NOUN
gujaf-316	365	4	with	with	ADP
gujaf-316	365	5	areas	area	NOUN
gujaf-316	365	6	that	that	PRON
gujaf-316	365	7	directly	directly	ADV
gujaf-316	365	8	contribute	contribute	VERB
gujaf-316	365	9	to	to	ADP
gujaf-316	365	10	operational	operational	ADJ
gujaf-316	365	11	efficiency	efficiency	NOUN
gujaf-316	365	12	and	and	CCONJ
gujaf-316	365	13	customer	customer	NOUN
gujaf-316	365	14	engagement	engagement	NOUN
gujaf-316	365	15	,	,	PUNCT
gujaf-316	365	16	firms	firm	NOUN
gujaf-316	365	17	can	can	AUX
gujaf-316	365	18	enhance	enhance	VERB
gujaf-316	365	19	their	their	PRON
gujaf-316	365	20	net	net	ADJ
gujaf-316	365	21	profit	profit	NOUN
gujaf-316	365	22	margin	margin	NOUN
gujaf-316	365	23	(	(	PUNCT
gujaf-316	365	24	npm	npm	PROPN
gujaf-316	365	25	)	)	PUNCT
gujaf-316	365	26	without	without	ADP
gujaf-316	365	27	compromising	compromise	VERB
gujaf-316	365	28	short	short	ADJ
gujaf-316	365	29	-	-	PUNCT
gujaf-316	365	30	term	term	NOUN
gujaf-316	365	31	financial	financial	ADJ
gujaf-316	365	32	metrics	metric	NOUN
gujaf-316	365	33	like	like	ADP
gujaf-316	365	34	earnings	earning	NOUN
gujaf-316	365	35	per	per	ADP
gujaf-316	365	36	share	share	NOUN
gujaf-316	365	37	(	(	PUNCT
gujaf-316	365	38	eps	eps	PROPN
gujaf-316	365	39	)	)	PUNCT
gujaf-316	365	40	.	.	PUNCT
gujaf-316	366	1	second	second	ADJ
gujaf-316	366	2	,	,	PUNCT
gujaf-316	366	3	to	to	PART
gujaf-316	366	4	mitigate	mitigate	VERB
gujaf-316	366	5	the	the	DET
gujaf-316	366	6	negative	negative	ADJ
gujaf-316	366	7	impact	impact	NOUN
gujaf-316	366	8	of	of	ADP
gujaf-316	366	9	csr	csr	X
gujaf-316	366	10	on	on	ADP
gujaf-316	366	11	eps	eps	PROPN
gujaf-316	366	12	,	,	PUNCT
gujaf-316	366	13	firms	firm	NOUN
gujaf-316	366	14	should	should	AUX
gujaf-316	366	15	carefully	carefully	ADV
gujaf-316	366	16	evaluate	evaluate	VERB
gujaf-316	366	17	the	the	DET
gujaf-316	366	18	timing	timing	NOUN
gujaf-316	366	19	and	and	CCONJ
gujaf-316	366	20	scale	scale	NOUN
gujaf-316	366	21	of	of	ADP
gujaf-316	366	22	their	their	PRON
gujaf-316	366	23	csr	csr	NOUN
gujaf-316	366	24	investments	investment	NOUN
gujaf-316	366	25	.	.	PUNCT
gujaf-316	367	1	implementing	implement	VERB
gujaf-316	367	2	csr	csr	NOUN
gujaf-316	367	3	in	in	ADP
gujaf-316	367	4	phases	phase	NOUN
gujaf-316	367	5	and	and	CCONJ
gujaf-316	367	6	ensuring	ensure	VERB
gujaf-316	367	7	they	they	PRON
gujaf-316	367	8	are	be	AUX
gujaf-316	367	9	supported	support	VERB
gujaf-316	367	10	by	by	ADP
gujaf-316	367	11	a	a	DET
gujaf-316	367	12	strong	strong	ADJ
gujaf-316	367	13	business	business	NOUN
gujaf-316	367	14	case	case	NOUN
gujaf-316	367	15	can	can	AUX
gujaf-316	367	16	help	help	VERB
gujaf-316	367	17	balance	balance	VERB
gujaf-316	367	18	long	long	ADJ
gujaf-316	367	19	-	-	PUNCT
gujaf-316	367	20	term	term	NOUN
gujaf-316	367	21	social	social	ADJ
gujaf-316	367	22	objectives	objective	NOUN
gujaf-316	367	23	with	with	ADP
gujaf-316	367	24	the	the	DET
gujaf-316	367	25	need	need	NOUN
gujaf-316	367	26	to	to	PART
gujaf-316	367	27	maintain	maintain	VERB
gujaf-316	367	28	shareholder	shareholder	NOUN
gujaf-316	367	29	value	value	NOUN
gujaf-316	367	30	.	.	PUNCT
gujaf-316	368	1	third	third	ADJ
gujaf-316	368	2	,	,	PUNCT
gujaf-316	368	3	as	as	SCONJ
gujaf-316	368	4	firms	firm	NOUN
gujaf-316	368	5	grow	grow	VERB
gujaf-316	368	6	in	in	ADP
gujaf-316	368	7	size	size	NOUN
gujaf-316	368	8	,	,	PUNCT
gujaf-316	368	9	they	they	PRON
gujaf-316	368	10	must	must	AUX
gujaf-316	368	11	focus	focus	VERB
gujaf-316	368	12	on	on	ADP
gujaf-316	368	13	streamlining	streamline	VERB
gujaf-316	368	14	operations	operation	NOUN
gujaf-316	368	15	to	to	ADP
gujaf-316	368	16	gusau	gusau	ADJ
gujaf-316	368	17	journal	journal	NOUN
gujaf-316	368	18	of	of	ADP
gujaf-316	368	19	accounting	accounting	NOUN
gujaf-316	368	20	and	and	CCONJ
gujaf-316	368	21	finance	finance	NOUN
gujaf-316	368	22	,	,	PUNCT
gujaf-316	368	23	vol	vol	NOUN
gujaf-316	368	24	.	.	PROPN
gujaf-316	368	25	5	5	NUM
gujaf-316	368	26	,	,	PUNCT
gujaf-316	368	27	issue	issue	NOUN
gujaf-316	368	28	2	2	NUM
gujaf-316	368	29	,	,	PUNCT
gujaf-316	368	30	october	october	PROPN
gujaf-316	368	31	,	,	PUNCT
gujaf-316	368	32	2024	2024	NUM
gujaf-316	368	33	120	120	NUM
gujaf-316	368	34	prevent	prevent	VERB
gujaf-316	368	35	the	the	DET
gujaf-316	368	36	erosion	erosion	NOUN
gujaf-316	368	37	of	of	ADP
gujaf-316	368	38	net	net	ADJ
gujaf-316	368	39	profit	profit	NOUN
gujaf-316	368	40	margins	margin	NOUN
gujaf-316	368	41	.	.	PUNCT
gujaf-316	369	1	this	this	PRON
gujaf-316	369	2	can	can	AUX
gujaf-316	369	3	be	be	AUX
gujaf-316	369	4	achieved	achieve	VERB
gujaf-316	369	5	by	by	ADP
gujaf-316	369	6	adopting	adopt	VERB
gujaf-316	369	7	advanced	advanced	ADJ
gujaf-316	369	8	technologies	technology	NOUN
gujaf-316	369	9	,	,	PUNCT
gujaf-316	369	10	optimizing	optimize	VERB
gujaf-316	369	11	supply	supply	NOUN
gujaf-316	369	12	chains	chain	NOUN
gujaf-316	369	13	,	,	PUNCT
gujaf-316	369	14	and	and	CCONJ
gujaf-316	369	15	reducing	reduce	VERB
gujaf-316	369	16	unnecessary	unnecessary	ADJ
gujaf-316	369	17	overhead	overhead	ADJ
gujaf-316	369	18	costs	cost	NOUN
gujaf-316	369	19	.	.	PUNCT
gujaf-316	370	1	regular	regular	ADJ
gujaf-316	370	2	audits	audits	NOUN
gujaf-316	370	3	and	and	CCONJ
gujaf-316	370	4	performance	performance	NOUN
gujaf-316	370	5	reviews	review	NOUN
gujaf-316	370	6	can	can	AUX
gujaf-316	370	7	help	help	VERB
gujaf-316	370	8	identify	identify	VERB
gujaf-316	370	9	areas	area	NOUN
gujaf-316	370	10	where	where	SCONJ
gujaf-316	370	11	efficiency	efficiency	NOUN
gujaf-316	370	12	can	can	AUX
gujaf-316	370	13	be	be	AUX
gujaf-316	370	14	improved	improve	VERB
gujaf-316	370	15	.	.	PUNCT
gujaf-316	371	1	fourth	fourth	ADJ
gujaf-316	371	2	,	,	PUNCT
gujaf-316	371	3	continuous	continuous	ADJ
gujaf-316	371	4	monitoring	monitoring	NOUN
gujaf-316	371	5	and	and	CCONJ
gujaf-316	371	6	assessment	assessment	NOUN
gujaf-316	371	7	of	of	ADP
gujaf-316	371	8	csr	csr	NOUN
gujaf-316	371	9	are	be	AUX
gujaf-316	371	10	essential	essential	ADJ
gujaf-316	371	11	to	to	PART
gujaf-316	371	12	ensure	ensure	VERB
gujaf-316	371	13	they	they	PRON
gujaf-316	371	14	deliver	deliver	VERB
gujaf-316	371	15	the	the	DET
gujaf-316	371	16	intended	intend	VERB
gujaf-316	371	17	benefits	benefit	NOUN
gujaf-316	371	18	without	without	ADP
gujaf-316	371	19	imposing	impose	VERB
gujaf-316	371	20	excessive	excessive	ADJ
gujaf-316	371	21	financial	financial	ADJ
gujaf-316	371	22	burdens	burden	NOUN
gujaf-316	371	23	.	.	PUNCT
gujaf-316	372	1	firms	firm	NOUN
gujaf-316	372	2	should	should	AUX
gujaf-316	372	3	establish	establish	VERB
gujaf-316	372	4	clear	clear	ADJ
gujaf-316	372	5	metrics	metric	NOUN
gujaf-316	372	6	for	for	ADP
gujaf-316	372	7	evaluating	evaluate	VERB
gujaf-316	372	8	the	the	DET
gujaf-316	372	9	success	success	NOUN
gujaf-316	372	10	of	of	ADP
gujaf-316	372	11	their	their	PRON
gujaf-316	372	12	csr	csr	NOUN
gujaf-316	372	13	programs	program	NOUN
gujaf-316	372	14	,	,	PUNCT
gujaf-316	372	15	regularly	regularly	ADV
gujaf-316	372	16	review	review	VERB
gujaf-316	372	17	their	their	PRON
gujaf-316	372	18	impact	impact	NOUN
gujaf-316	372	19	on	on	ADP
gujaf-316	372	20	financial	financial	ADJ
gujaf-316	372	21	performance	performance	NOUN
gujaf-316	372	22	,	,	PUNCT
gujaf-316	372	23	and	and	CCONJ
gujaf-316	372	24	adjust	adjust	VERB
gujaf-316	372	25	as	as	SCONJ
gujaf-316	372	26	needed	need	VERB
gujaf-316	372	27	to	to	PART
gujaf-316	372	28	maintain	maintain	VERB
gujaf-316	372	29	a	a	DET
gujaf-316	372	30	balance	balance	NOUN
gujaf-316	372	31	between	between	ADP
gujaf-316	372	32	social	social	ADJ
gujaf-316	372	33	responsibility	responsibility	NOUN
gujaf-316	372	34	and	and	CCONJ
gujaf-316	372	35	profitability	profitability	NOUN
gujaf-316	372	36	.	.	PUNCT
gujaf-316	373	1	references	reference	NOUN
gujaf-316	373	2	achour	achour	PROPN
gujaf-316	373	3	,	,	PUNCT
gujaf-316	373	4	z.	z.	PROPN
gujaf-316	373	5	&	&	CCONJ
gujaf-316	373	6	boukattaya	boukattaya	PROPN
gujaf-316	373	7	,	,	PUNCT
gujaf-316	373	8	s.	s.	PROPN
gujaf-316	373	9	(	(	PUNCT
gujaf-316	373	10	2021	2021	NUM
gujaf-316	373	11	)	)	PUNCT
gujaf-316	373	12	.	.	PUNCT
gujaf-316	374	1	the	the	DET
gujaf-316	374	2	moderating	moderate	VERB
gujaf-316	374	3	effect	effect	NOUN
gujaf-316	374	4	of	of	ADP
gujaf-316	374	5	firm	firm	ADJ
gujaf-316	374	6	visibility	visibility	NOUN
gujaf-316	374	7	on	on	ADP
gujaf-316	374	8	the	the	DET
gujaf-316	374	9	corporate	corporate	ADJ
gujaf-316	374	10	social	social	ADJ
gujaf-316	374	11	responsibility	responsibility	NOUN
gujaf-316	374	12	-	-	PUNCT
gujaf-316	374	13	firm	firm	ADJ
gujaf-316	374	14	financial	financial	ADJ
gujaf-316	374	15	performance	performance	NOUN
gujaf-316	374	16	relationship	relationship	NOUN
gujaf-316	374	17	:	:	PUNCT
gujaf-316	374	18	evidence	evidence	NOUN
gujaf-316	374	19	from	from	ADP
gujaf-316	374	20	france	france	PROPN
gujaf-316	374	21	.	.	PUNCT
gujaf-316	375	1	intechopen	intechopen	ADJ
gujaf-316	375	2	,	,	PUNCT
gujaf-316	375	3	pp	pp	ADJ
gujaf-316	375	4	.	.	PUNCT
gujaf-316	376	1	1	1	NUM
gujaf-316	376	2	-	-	SYM
gujaf-316	376	3	18	18	NUM
gujaf-316	376	4	.	.	PUNCT
gujaf-316	377	1	http://dx.doi.org/10.5772/intechopen.95861	http://dx.doi.org/10.5772/intechopen.95861	PROPN
gujaf-316	377	2	.	.	PUNCT
gujaf-316	377	3	adeyanju	adeyanju	PROPN
gujaf-316	377	4	,	,	PUNCT
gujaf-316	377	5	o.	o.	PROPN
gujaf-316	377	6	d.	d.	PROPN
gujaf-316	377	7	(	(	PUNCT
gujaf-316	377	8	2012	2012	NUM
gujaf-316	377	9	)	)	PUNCT
gujaf-316	377	10	.	.	PUNCT
gujaf-316	378	1	the	the	DET
gujaf-316	378	2	impact	impact	NOUN
gujaf-316	378	3	of	of	ADP
gujaf-316	378	4	corporate	corporate	ADJ
gujaf-316	378	5	social	social	ADJ
gujaf-316	378	6	responsibility	responsibility	NOUN
gujaf-316	378	7	on	on	ADP
gujaf-316	378	8	nigerian	nigerian	ADJ
gujaf-316	378	9	society	society	NOUN
gujaf-316	378	10	:	:	PUNCT
gujaf-316	378	11	the	the	DET
gujaf-316	378	12	examples	example	NOUN
gujaf-316	378	13	of	of	ADP
gujaf-316	378	14	banking	banking	NOUN
gujaf-316	378	15	and	and	CCONJ
gujaf-316	378	16	communication	communication	NOUN
gujaf-316	378	17	industries	industry	NOUN
gujaf-316	378	18	.	.	PUNCT
gujaf-316	379	1	universal	universal	ADJ
gujaf-316	379	2	journal	journal	PROPN
gujaf-316	379	3	of	of	ADP
gujaf-316	379	4	marketing	marketing	NOUN
gujaf-316	379	5	and	and	CCONJ
gujaf-316	379	6	business	business	NOUN
gujaf-316	379	7	research	research	NOUN
gujaf-316	379	8	,	,	PUNCT
gujaf-316	379	9	1(1	1(1	NUM
gujaf-316	379	10	)	)	PUNCT
gujaf-316	379	11	,	,	PUNCT
gujaf-316	379	12	017	017	NUM
gujaf-316	379	13	-	-	SYM
gujaf-316	379	14	043	043	NUM
gujaf-316	379	15	.	.	PUNCT
gujaf-316	379	16	aimurie	aimurie	PROPN
gujaf-316	379	17	,	,	PUNCT
gujaf-316	379	18	a.	a.	PROPN
gujaf-316	379	19	&	&	CCONJ
gujaf-316	379	20	ademosu	ademosu	PROPN
gujaf-316	379	21	,	,	PUNCT
gujaf-316	379	22	e.	e.	PROPN
gujaf-316	379	23	a.	a.	PROPN
gujaf-316	379	24	(	(	PUNCT
gujaf-316	379	25	2020	2020	NUM
gujaf-316	379	26	)	)	PUNCT
gujaf-316	379	27	.	.	PUNCT
gujaf-316	380	1	corporate	corporate	ADJ
gujaf-316	380	2	social	social	ADJ
gujaf-316	380	3	responsibility	responsibility	NOUN
gujaf-316	380	4	:	:	PUNCT
gujaf-316	380	5	the	the	DET
gujaf-316	380	6	experience	experience	NOUN
gujaf-316	380	7	of	of	ADP
gujaf-316	380	8	the	the	DET
gujaf-316	380	9	nigerian	nigerian	ADJ
gujaf-316	380	10	system	system	NOUN
gujaf-316	380	11	.	.	PUNCT
gujaf-316	381	1	retrieved	retrieve	VERB
gujaf-316	381	2	on	on	ADP
gujaf-316	381	3	2nd	2nd	PROPN
gujaf-316	381	4	july	july	PROPN
gujaf-316	381	5	2015	2015	NUM
gujaf-316	381	6	from	from	ADP
gujaf-316	381	7	www.acamb.com	www.acamb.com	PROPN
gujaf-316	381	8	ajide	ajide	PROPN
gujaf-316	381	9	,	,	PUNCT
gujaf-316	381	10	f.	f.	PROPN
gujaf-316	381	11	m.	m.	PROPN
gujaf-316	381	12	&	&	CCONJ
gujaf-316	381	13	aderemi	aderemi	PROPN
gujaf-316	381	14	,	,	PUNCT
gujaf-316	381	15	a.	a.	NOUN
gujaf-316	381	16	a.	a.	NOUN
gujaf-316	381	17	(	(	PUNCT
gujaf-316	381	18	2014	2014	NUM
gujaf-316	381	19	)	)	PUNCT
gujaf-316	381	20	.	.	PUNCT
gujaf-316	382	1	the	the	DET
gujaf-316	382	2	effects	effect	NOUN
gujaf-316	382	3	of	of	ADP
gujaf-316	382	4	corporate	corporate	ADJ
gujaf-316	382	5	social	social	ADJ
gujaf-316	382	6	responsibility	responsibility	NOUN
gujaf-316	382	7	activity	activity	NOUN
gujaf-316	382	8	disclosure	disclosure	NOUN
gujaf-316	382	9	on	on	ADP
gujaf-316	382	10	corporate	corporate	ADJ
gujaf-316	382	11	profitability	profitability	NOUN
gujaf-316	382	12	:	:	PUNCT
gujaf-316	382	13	empirical	empirical	ADJ
gujaf-316	382	14	evidence	evidence	NOUN
gujaf-316	382	15	from	from	ADP
gujaf-316	382	16	nigerian	nigerian	ADJ
gujaf-316	382	17	commercial	commercial	ADJ
gujaf-316	382	18	banks	bank	NOUN
gujaf-316	382	19	iosr	iosr	ADJ
gujaf-316	382	20	journal	journal	PROPN
gujaf-316	382	21	of	of	ADP
gujaf-316	382	22	economics	economic	NOUN
gujaf-316	382	23	and	and	CCONJ
gujaf-316	382	24	finance	finance	NOUN
gujaf-316	382	25	(	(	PUNCT
gujaf-316	382	26	iosrjef	iosrjef	PROPN
gujaf-316	382	27	)	)	PUNCT
gujaf-316	382	28	,	,	PUNCT
gujaf-316	382	29	2(6	2(6	NUM
gujaf-316	382	30	)	)	PUNCT
gujaf-316	382	31	,	,	PUNCT
gujaf-316	382	32	17–25	17–25	NUM
gujaf-316	382	33	.	.	X
gujaf-316	382	34	aliya	aliya	PROPN
gujaf-316	382	35	bushra	bushra	PROPN
gujaf-316	382	36	*	*	PROPN
gujaf-316	382	37	,	,	PUNCT
gujaf-316	382	38	2015	2015	NUM
gujaf-316	382	39	.	.	PUNCT
gujaf-316	383	1	consumer	consumer	NOUN
gujaf-316	383	2	culture	culture	NOUN
gujaf-316	383	3	and	and	CCONJ
gujaf-316	383	4	post	post	ADJ
gujaf-316	383	5	-	-	ADJ
gujaf-316	383	6	purchase	purchase	ADJ
gujaf-316	383	7	behavior	behavior	NOUN
gujaf-316	383	8	,	,	PUNCT
gujaf-316	383	9	journal	journal	NOUN
gujaf-316	383	10	of	of	ADP
gujaf-316	383	11	developing	develop	VERB
gujaf-316	383	12	areas	area	NOUN
gujaf-316	383	13	,	,	PUNCT
gujaf-316	383	14	tennessee	tennessee	PROPN
gujaf-316	383	15	state	state	PROPN
gujaf-316	383	16	university	university	PROPN
gujaf-316	383	17	,	,	PUNCT
gujaf-316	383	18	college	college	NOUN
gujaf-316	383	19	of	of	ADP
gujaf-316	383	20	business	business	NOUN
gujaf-316	383	21	,	,	PUNCT
gujaf-316	383	22	vol	vol	NOUN
gujaf-316	383	23	.	.	PUNCT
gujaf-316	383	24	49(6	49(6	NUM
gujaf-316	383	25	)	)	PUNCT
gujaf-316	383	26	,	,	PUNCT
gujaf-316	383	27	pages	page	VERB
gujaf-316	383	28	15	15	NUM
gujaf-316	383	29	-	-	SYM
gujaf-316	383	30	24	24	NUM
gujaf-316	383	31	,	,	PUNCT
gujaf-316	383	32	special	special	ADJ
gujaf-316	383	33	i.	i.	NOUN
gujaf-316	383	34	babalola	babalola	PROPN
gujaf-316	383	35	,	,	PUNCT
gujaf-316	383	36	y.	y.	PROPN
gujaf-316	383	37	a.	a.	PROPN
gujaf-316	383	38	(	(	PUNCT
gujaf-316	383	39	2013	2013	NUM
gujaf-316	383	40	)	)	PUNCT
gujaf-316	383	41	.	.	PUNCT
gujaf-316	384	1	an	an	DET
gujaf-316	384	2	impact	impact	NOUN
gujaf-316	384	3	of	of	ADP
gujaf-316	384	4	social	social	ADJ
gujaf-316	384	5	audits	audits	NOUN
gujaf-316	384	6	on	on	ADP
gujaf-316	384	7	corporate	corporate	ADJ
gujaf-316	384	8	performance	performance	NOUN
gujaf-316	384	9	:	:	PUNCT
gujaf-316	384	10	analyses	analysis	NOUN
gujaf-316	384	11	of	of	ADP
gujaf-316	384	12	nigerian	nigerian	ADJ
gujaf-316	384	13	manufacturing	manufacturing	NOUN
gujaf-316	384	14	firms	firm	NOUN
gujaf-316	384	15	.	.	PUNCT
gujaf-316	385	1	research	research	NOUN
gujaf-316	385	2	journal	journal	PROPN
gujaf-316	385	3	of	of	ADP
gujaf-316	385	4	finance	finance	NOUN
gujaf-316	385	5	and	and	CCONJ
gujaf-316	385	6	accounting	accounting	NOUN
gujaf-316	385	7	,	,	PUNCT
gujaf-316	385	8	4(3	4(3	NUM
gujaf-316	385	9	)	)	PUNCT
gujaf-316	385	10	,	,	PUNCT
gujaf-316	385	11	96	96	NUM
gujaf-316	385	12	–	–	PUNCT
gujaf-316	385	13	101	101	NUM
gujaf-316	385	14	.	.	PUNCT
gujaf-316	386	1	babalola	babalola	PROPN
gujaf-316	386	2	,	,	PUNCT
gujaf-316	386	3	y.	y.	PROPN
gujaf-316	386	4	a.	a.	PROPN
gujaf-316	386	5	(	(	PUNCT
gujaf-316	386	6	2013	2013	NUM
gujaf-316	386	7	)	)	PUNCT
gujaf-316	386	8	.	.	PUNCT
gujaf-316	387	1	an	an	DET
gujaf-316	387	2	impact	impact	NOUN
gujaf-316	387	3	of	of	ADP
gujaf-316	387	4	social	social	ADJ
gujaf-316	387	5	audits	audits	NOUN
gujaf-316	387	6	on	on	ADP
gujaf-316	387	7	corporate	corporate	ADJ
gujaf-316	387	8	performance	performance	NOUN
gujaf-316	387	9	:	:	PUNCT
gujaf-316	387	10	analyses	analysis	NOUN
gujaf-316	387	11	of	of	ADP
gujaf-316	387	12	nigerian	nigerian	ADJ
gujaf-316	387	13	manufacturing	manufacturing	NOUN
gujaf-316	387	14	firms	firm	NOUN
gujaf-316	387	15	.	.	PUNCT
gujaf-316	388	1	research	research	NOUN
gujaf-316	388	2	journal	journal	PROPN
gujaf-316	388	3	of	of	ADP
gujaf-316	388	4	finance	finance	NOUN
gujaf-316	388	5	and	and	CCONJ
gujaf-316	388	6	accounting,4(3	accounting,4(3	NOUN
gujaf-316	388	7	)	)	PUNCT
gujaf-316	388	8	,	,	PUNCT
gujaf-316	388	9	96	96	NUM
gujaf-316	388	10	–	–	PUNCT
gujaf-316	388	11	101	101	NUM
gujaf-316	388	12	.	.	PUNCT
gujaf-316	389	1	bernstein	bernstein	PROPN
gujaf-316	389	2	,	,	PUNCT
gujaf-316	389	3	e.	e.	PROPN
gujaf-316	389	4	and	and	CCONJ
gujaf-316	389	5	vazirani	vazirani	NOUN
gujaf-316	389	6	,	,	PUNCT
gujaf-316	389	7	u.	u.	NOUN
gujaf-316	389	8	(	(	PUNCT
gujaf-316	389	9	1993	1993	NUM
gujaf-316	389	10	)	)	PUNCT
gujaf-316	389	11	quantum	quantum	NOUN
gujaf-316	389	12	complexity	complexity	NOUN
gujaf-316	389	13	theory	theory	NOUN
gujaf-316	389	14	.	.	PUNCT
gujaf-316	390	1	proceedings	proceeding	NOUN
gujaf-316	390	2	of	of	ADP
gujaf-316	390	3	the	the	DET
gujaf-316	390	4	25th	25th	ADJ
gujaf-316	390	5	annual	annual	ADJ
gujaf-316	390	6	acm	acm	NOUN
gujaf-316	390	7	symposium	symposium	NOUN
gujaf-316	390	8	on	on	ADP
gujaf-316	390	9	theory	theory	NOUN
gujaf-316	390	10	of	of	ADP
gujaf-316	390	11	computing	computing	NOUN
gujaf-316	390	12	(	(	PUNCT
gujaf-316	390	13	stoc	stoc	NOUN
gujaf-316	390	14	‘	'	PUNCT
gujaf-316	390	15	93	93	NUM
gujaf-316	390	16	)	)	PUNCT
gujaf-316	390	17	,	,	PUNCT
gujaf-316	390	18	san	san	PROPN
gujaf-316	390	19	diego	diego	PROPN
gujaf-316	390	20	,	,	PUNCT
gujaf-316	390	21	16	16	NUM
gujaf-316	390	22	-	-	SYM
gujaf-316	390	23	18	18	NUM
gujaf-316	390	24	may	may	PROPN
gujaf-316	390	25	1993	1993	NUM
gujaf-316	390	26	,	,	PUNCT
gujaf-316	390	27	11	11	NUM
gujaf-316	390	28	-	-	SYM
gujaf-316	390	29	20	20	NUM
gujaf-316	390	30	.	.	PUNCT
gujaf-316	391	1	bigg	bigg	PROPN
gujaf-316	391	2	t	t	PROPN
gujaf-316	391	3	(	(	PUNCT
gujaf-316	391	4	2004	2004	NUM
gujaf-316	391	5	)	)	PUNCT
gujaf-316	391	6	,	,	PUNCT
gujaf-316	391	7	survival	survival	NOUN
gujaf-316	391	8	for	for	ADP
gujaf-316	391	9	a	a	DET
gujaf-316	391	10	small	small	ADJ
gujaf-316	391	11	planet	planet	NOUN
gujaf-316	391	12	:	:	PUNCT
gujaf-316	391	13	the	the	DET
gujaf-316	391	14	sustainable	sustainable	ADJ
gujaf-316	391	15	development	development	NOUN
gujaf-316	391	16	agenda	agenda	NOUN
gujaf-316	391	17	,	,	PUNCT
gujaf-316	391	18	earth	earth	NOUN
gujaf-316	391	19	sca	sca	NOUN
gujaf-316	391	20	n	n	PRON
gujaf-316	391	21	publishers	publisher	NOUN
gujaf-316	391	22	,	,	PUNCT
gujaf-316	391	23	uk	uk	PROPN
gujaf-316	391	24	,	,	PUNCT
gujaf-316	391	25	p	p	NOUN
gujaf-316	391	26	334	334	NUM
gujaf-316	391	27	.	.	PUNCT
gujaf-316	392	1	boones	boones	PROPN
gujaf-316	392	2	,	,	PUNCT
gujaf-316	392	3	l.	l.	PROPN
gujaf-316	392	4	e.	e.	PROPN
gujaf-316	392	5	(	(	PUNCT
gujaf-316	392	6	1984	1984	NUM
gujaf-316	392	7	)	)	PUNCT
gujaf-316	392	8	.	.	PUNCT
gujaf-316	393	1	principle	principle	NOUN
gujaf-316	393	2	of	of	ADP
gujaf-316	393	3	management	management	NOUN
gujaf-316	393	4	.	.	PUNCT
gujaf-316	394	1	random	random	ADJ
gujaf-316	394	2	house	house	PROPN
gujaf-316	394	3	business	business	NOUN
gujaf-316	394	4	division	division	NOUN
gujaf-316	394	5	.	.	PUNCT
gujaf-316	395	1	buchholz	buchholz	PROPN
gujaf-316	395	2	,	,	PUNCT
gujaf-316	395	3	r.	r.	PROPN
gujaf-316	395	4	(	(	PUNCT
gujaf-316	395	5	1991	1991	NUM
gujaf-316	395	6	)	)	PUNCT
gujaf-316	395	7	.	.	PUNCT
gujaf-316	396	1	corporate	corporate	ADJ
gujaf-316	396	2	responsibility	responsibility	NOUN
gujaf-316	396	3	and	and	CCONJ
gujaf-316	396	4	the	the	DET
gujaf-316	396	5	good	good	ADJ
gujaf-316	396	6	society	society	NOUN
gujaf-316	396	7	,	,	PUNCT
gujaf-316	396	8	from	from	ADP
gujaf-316	396	9	economy	economy	NOUN
gujaf-316	396	10	to	to	ADP
gujaf-316	396	11	ecology	ecology	NOUN
gujaf-316	396	12	.	.	PUNCT
gujaf-316	397	1	business	business	NOUN
gujaf-316	397	2	horizon	horizon	PROPN
gujaf-316	397	3	,	,	PUNCT
gujaf-316	397	4	july	july	PROPN
gujaf-316	397	5	-	-	PUNCT
gujaf-316	397	6	august	august	PROPN
gujaf-316	397	7	.	.	PUNCT
gujaf-316	398	1	p.19	p.19	PROPN
gujaf-316	398	2	..	..	PUNCT
gujaf-316	398	3	boukattaya	boukattaya	PROPN
gujaf-316	398	4	,	,	PUNCT
gujaf-316	398	5	s.	s.	PROPN
gujaf-316	398	6	&	&	CCONJ
gujaf-316	398	7	omri	omri	PROPN
gujaf-316	398	8	,	,	PUNCT
gujaf-316	398	9	a.	a.	NOUN
gujaf-316	398	10	(	(	PUNCT
gujaf-316	398	11	2021	2021	NUM
gujaf-316	398	12	)	)	PUNCT
gujaf-316	398	13	.	.	PUNCT
gujaf-316	399	1	corporate	corporate	ADJ
gujaf-316	399	2	social	social	ADJ
gujaf-316	399	3	practices	practice	NOUN
gujaf-316	399	4	and	and	CCONJ
gujaf-316	399	5	firm	firm	ADJ
gujaf-316	399	6	financial	financial	ADJ
gujaf-316	399	7	performance	performance	NOUN
gujaf-316	399	8	:	:	PUNCT
gujaf-316	399	9	empirical	empirical	ADJ
gujaf-316	399	10	evidence	evidence	NOUN
gujaf-316	399	11	from	from	ADP
gujaf-316	399	12	france	france	PROPN
gujaf-316	399	13	.	.	PUNCT
gujaf-316	400	1	international	international	ADJ
gujaf-316	400	2	journal	journal	PROPN
gujaf-316	400	3	of	of	ADP
gujaf-316	400	4	financial	financial	ADJ
gujaf-316	400	5	studies	study	NOUN
gujaf-316	400	6	,	,	PUNCT
gujaf-316	400	7	9(54	9(54	NUM
gujaf-316	400	8	)	)	PUNCT
gujaf-316	400	9	,	,	PUNCT
gujaf-316	400	10	pp	pp	PROPN
gujaf-316	400	11	.	.	PUNCT
gujaf-316	401	1	1	1	NUM
gujaf-316	401	2	-	-	SYM
gujaf-316	401	3	17	17	NUM
gujaf-316	401	4	.	.	PUNCT
gujaf-316	402	1	https://www.mdpi.com/2227-7072/9/4/54	https://www.mdpi.com/2227-7072/9/4/54	PROPN
gujaf-316	402	2	.	.	PUNCT
gujaf-316	403	1	brik	brik	PROPN
gujaf-316	403	2	,	,	PUNCT
gujaf-316	403	3	a.b	a.b	PROPN
gujaf-316	403	4	.	.	PROPN
gujaf-316	403	5	,	,	PUNCT
gujaf-316	403	6	rettab	rettab	PROPN
gujaf-316	403	7	,	,	PUNCT
gujaf-316	403	8	b.	b.	PROPN
gujaf-316	403	9	,	,	PUNCT
gujaf-316	403	10	&	&	CCONJ
gujaf-316	403	11	mellahi	mellahi	PROPN
gujaf-316	403	12	,	,	PUNCT
gujaf-316	403	13	k.	k.	PROPN
gujaf-316	403	14	(	(	PUNCT
gujaf-316	403	15	2011	2011	NUM
gujaf-316	403	16	)	)	PUNCT
gujaf-316	403	17	.	.	PUNCT
gujaf-316	404	1	market	market	NOUN
gujaf-316	404	2	orientation	orientation	NOUN
gujaf-316	404	3	,	,	PUNCT
gujaf-316	404	4	corporate	corporate	ADJ
gujaf-316	404	5	social	social	ADJ
gujaf-316	404	6	responsibility	responsibility	NOUN
gujaf-316	404	7	,	,	PUNCT
gujaf-316	404	8	and	and	CCONJ
gujaf-316	404	9	business	business	NOUN
gujaf-316	404	10	performance	performance	NOUN
gujaf-316	404	11	,	,	PUNCT
gujaf-316	404	12	journal	journal	NOUN
gujaf-316	404	13	of	of	ADP
gujaf-316	404	14	business	business	NOUN
gujaf-316	404	15	ethics	ethic	NOUN
gujaf-316	404	16	,	,	PUNCT
gujaf-316	404	17	99	99	NUM
gujaf-316	404	18	,	,	PUNCT
gujaf-316	404	19	307–324	307–324	NUM
gujaf-316	404	20	.	.	PUNCT
gujaf-316	405	1	chowdhury	chowdhury	PROPN
gujaf-316	405	2	,	,	PUNCT
gujaf-316	405	3	s.	s.	PROPN
gujaf-316	405	4	,	,	PUNCT
gujaf-316	405	5	islam	islam	PROPN
gujaf-316	405	6	,	,	PUNCT
gujaf-316	405	7	k.	k.	PROPN
gujaf-316	405	8	m.	m.	PROPN
gujaf-316	405	9	a.	a.	PROPN
gujaf-316	405	10	,	,	PUNCT
gujaf-316	405	11	rahman	rahman	PROPN
gujaf-316	405	12	,	,	PUNCT
gujaf-316	405	13	m.	m.	NOUN
gujaf-316	405	14	m.	m.	NOUN
gujaf-316	405	15	,	,	PUNCT
gujaf-316	405	16	raisa	raisa	PROPN
gujaf-316	405	17	,	,	PUNCT
gujaf-316	405	18	t.	t.	PROPN
gujaf-316	405	19	s.	s.	PROPN
gujaf-316	405	20	,	,	PUNCT
gujaf-316	405	21	&	&	CCONJ
gujaf-316	405	22	zayed	zayed	ADJ
gujaf-316	405	23	,	,	PUNCT
gujaf-316	405	24	n.	n.	NOUN
gujaf-316	405	25	m.	m.	NOUN
gujaf-316	405	26	(	(	PUNCT
gujaf-316	405	27	2020	2020	NUM
gujaf-316	405	28	)	)	PUNCT
gujaf-316	405	29	.	.	PUNCT
gujaf-316	406	1	one	one	NUM
gujaf-316	406	2	day	day	NOUN
gujaf-316	406	3	international	international	ADJ
gujaf-316	406	4	(	(	PUNCT
gujaf-316	406	5	odi	odi	NOUN
gujaf-316	406	6	)	)	PUNCT
gujaf-316	406	7	cricket	cricket	NOUN
gujaf-316	406	8	match	match	NOUN
gujaf-316	406	9	prediction	prediction	NOUN
gujaf-316	406	10	in	in	ADP
gujaf-316	406	11	logistic	logistic	ADJ
gujaf-316	406	12	analysis	analysis	NOUN
gujaf-316	406	13	:	:	PUNCT
gujaf-316	406	14	india	india	PROPN
gujaf-316	406	15	vs.	vs.	ADP
gujaf-316	406	16	pakistan	pakistan	PROPN
gujaf-316	406	17	.	.	PUNCT
gujaf-316	407	1	journal	journal	PROPN
gujaf-316	407	2	of	of	ADP
gujaf-316	407	3	human	human	ADJ
gujaf-316	407	4	movement	movement	NOUN
gujaf-316	407	5	and	and	CCONJ
gujaf-316	407	6	sports	sport	NOUN
gujaf-316	407	7	sciences	science	NOUN
gujaf-316	407	8	,	,	PUNCT
gujaf-316	407	9	8(6	8(6	NUM
gujaf-316	407	10	)	)	PUNCT
gujaf-316	407	11	,	,	PUNCT
gujaf-316	407	12	543	543	NUM
gujaf-316	407	13	-	-	SYM
gujaf-316	407	14	548	548	NUM
gujaf-316	407	15	.	.	PUNCT
gujaf-316	408	1	https://doi.org/10.13189/saj.2020.080629	https://doi.org/10.13189/saj.2020.080629	ADJ
gujaf-316	408	2	corporate	corporate	ADJ
gujaf-316	408	3	social	social	ADJ
gujaf-316	408	4	responsibility	responsibility	NOUN
gujaf-316	408	5	and	and	CCONJ
gujaf-316	408	6	financial	financial	ADJ
gujaf-316	408	7	performance	performance	NOUN
gujaf-316	408	8	:	:	PUNCT
gujaf-316	408	9	the	the	DET
gujaf-316	408	10	effect	effect	NOUN
gujaf-316	408	11	of	of	ADP
gujaf-316	408	12	easy	easy	ADJ
gujaf-316	408	13	access	access	NOUN
gujaf-316	408	14	to	to	ADP
gujaf-316	408	15	capital	capital	NOUN
gujaf-316	408	16	and	and	CCONJ
gujaf-316	408	17	managerial	managerial	ADJ
gujaf-316	408	18	ownership	ownership	NOUN
gujaf-316	408	19	.	.	PUNCT
gujaf-316	409	1	sri	sri	PROPN
gujaf-316	409	2	lankan	lankan	PROPN
gujaf-316	409	3	journal	journal	PROPN
gujaf-316	409	4	of	of	ADP
gujaf-316	409	5	management	management	NOUN
gujaf-316	409	6	,	,	PUNCT
gujaf-316	409	7	22(2	22(2	NUM
gujaf-316	409	8	)	)	PUNCT
gujaf-316	409	9	,	,	PUNCT
gujaf-316	409	10	73	73	NUM
gujaf-316	409	11	-	-	SYM
gujaf-316	409	12	105	105	NUM
gujaf-316	409	13	.	.	PUNCT
gujaf-316	410	1	http://dx.doi.org/10.5772/intechopen.95861	http://dx.doi.org/10.5772/intechopen.95861	PROPN
gujaf-316	410	2	http://www.acamb.com/	http://www.acamb.com/	NOUN
gujaf-316	410	3	https://ideas.repec.org/a/jda/journl/vol.49year2015issue6pp15-24.html	https://ideas.repec.org/a/jda/journl/vol.49year2015issue6pp15-24.html	PUNCT
gujaf-316	410	4	https://ideas.repec.org/s/jda/journl.html	https://ideas.repec.org/s/jda/journl.html	NOUN
gujaf-316	410	5	https://ideas.repec.org/s/jda/journl.html	https://ideas.repec.org/s/jda/journl.html	VERB
gujaf-316	410	6	https://www.mdpi.com/2227-7072/9/4/54	https://www.mdpi.com/2227-7072/9/4/54	VERB
gujaf-316	410	7	https://doi.org/10.13189/saj.2020.080629	https://doi.org/10.13189/saj.2020.080629	ADJ
gujaf-316	410	8	gusau	gusau	ADJ
gujaf-316	410	9	journal	journal	NOUN
gujaf-316	410	10	of	of	ADP
gujaf-316	410	11	accounting	accounting	NOUN
gujaf-316	410	12	and	and	CCONJ
gujaf-316	410	13	finance	finance	NOUN
gujaf-316	410	14	,	,	PUNCT
gujaf-316	410	15	vol	vol	NOUN
gujaf-316	410	16	.	.	PROPN
gujaf-316	410	17	5	5	NUM
gujaf-316	410	18	,	,	PUNCT
gujaf-316	410	19	issue	issue	NOUN
gujaf-316	410	20	2	2	NUM
gujaf-316	410	21	,	,	PUNCT
gujaf-316	410	22	october	october	PROPN
gujaf-316	410	23	,	,	PUNCT
gujaf-316	410	24	2024	2024	NUM
gujaf-316	410	25	121	121	NUM
gujaf-316	410	26	dallocchio	dallocchio	NOUN
gujaf-316	410	27	,	,	PUNCT
gujaf-316	410	28	m.	m.	NOUN
gujaf-316	410	29	,	,	PUNCT
gujaf-316	410	30	j.	j.	PROPN
gujaf-316	410	31	hubler	hubler	PROPN
gujaf-316	410	32	,	,	PUNCT
gujaf-316	410	33	p.	p.	NOUN
gujaf-316	410	34	raimbourg	raimbourg	PROPN
gujaf-316	410	35	and	and	CCONJ
gujaf-316	410	36	a.	a.	NOUN
gujaf-316	410	37	salvi	salvi	PROPN
gujaf-316	410	38	(	(	PUNCT
gujaf-316	410	39	2005	2005	NUM
gujaf-316	410	40	):	):	PUNCT
gujaf-316	410	41	do	do	AUX
gujaf-316	410	42	upgradings	upgrading	NOUN
gujaf-316	410	43	and	and	CCONJ
gujaf-316	410	44	downgradings	downgrading	NOUN
gujaf-316	410	45	convey	convey	VERB
gujaf-316	410	46	information	information	NOUN
gujaf-316	410	47	?	?	PUNCT
gujaf-316	411	1	an	an	DET
gujaf-316	411	2	event	event	NOUN
gujaf-316	411	3	study	study	NOUN
gujaf-316	411	4	of	of	ADP
gujaf-316	411	5	the	the	DET
gujaf-316	411	6	french	french	ADJ
gujaf-316	411	7	bond	bond	NOUN
gujaf-316	411	8	market	market	NOUN
gujaf-316	411	9	,	,	PUNCT
gujaf-316	411	10	economic	economic	ADJ
gujaf-316	411	11	notes	note	NOUN
gujaf-316	411	12	,	,	PUNCT
gujaf-316	411	13	35	35	NUM
gujaf-316	411	14	,	,	PUNCT
gujaf-316	411	15	293	293	NUM
gujaf-316	411	16	-	-	SYM
gujaf-316	411	17	317	317	NUM
gujaf-316	411	18	.	.	PUNCT
gujaf-316	412	1	deegan	deegan	PROPN
gujaf-316	412	2	,	,	PUNCT
gujaf-316	412	3	c.	c.	PROPN
gujaf-316	412	4	(	(	PUNCT
gujaf-316	412	5	2002	2002	NUM
gujaf-316	412	6	)	)	PUNCT
gujaf-316	412	7	.	.	PUNCT
gujaf-316	413	1	the	the	DET
gujaf-316	413	2	legitimising	legitimise	VERB
gujaf-316	413	3	effect	effect	NOUN
gujaf-316	413	4	of	of	ADP
gujaf-316	413	5	social	social	ADJ
gujaf-316	413	6	and	and	CCONJ
gujaf-316	413	7	environmental	environmental	ADJ
gujaf-316	413	8	disclosures	disclosure	NOUN
gujaf-316	413	9	-	-	PUNCT
gujaf-316	413	10	a	a	DET
gujaf-316	413	11	theoretical	theoretical	ADJ
gujaf-316	413	12	foundation	foundation	NOUN
gujaf-316	413	13	.	.	PUNCT
gujaf-316	414	1	auditing	auditing	NOUN
gujaf-316	414	2	&	&	CCONJ
gujaf-316	414	3	accountability	accountability	NOUN
gujaf-316	414	4	journal	journal	NOUN
gujaf-316	414	5	,	,	PUNCT
gujaf-316	414	6	15(3	15(3	NUM
gujaf-316	414	7	)	)	PUNCT
gujaf-316	414	8	,	,	PUNCT
gujaf-316	414	9	pp	pp	ADP
gujaf-316	414	10	.	.	PUNCT
gujaf-316	415	1	282	282	NUM
gujaf-316	415	2	-	-	SYM
gujaf-316	415	3	311	311	NUM
gujaf-316	415	4	.	.	PUNCT
gujaf-316	416	1	https://doi.org/10.1108/09513570210435852	https://doi.org/10.1108/09513570210435852	PROPN
gujaf-316	416	2	elkington	elkington	PROPN
gujaf-316	416	3	,	,	PUNCT
gujaf-316	416	4	j.	j.	PROPN
gujaf-316	416	5	(	(	PUNCT
gujaf-316	416	6	2004	2004	NUM
gujaf-316	416	7	)	)	PUNCT
gujaf-316	416	8	enter	enter	VERB
gujaf-316	416	9	the	the	DET
gujaf-316	416	10	triple	triple	ADJ
gujaf-316	416	11	bottom	bottom	ADJ
gujaf-316	416	12	line	line	NOUN
gujaf-316	416	13	.	.	PUNCT
gujaf-316	417	1	http://www.johnelkington.com/archive/tbl-elkington-chapter.pdf	http://www.johnelkington.com/archive/tbl-elkington-chapter.pdf	NOUN
gujaf-316	417	2	fathony	fathony	PROPN
gujaf-316	417	3	,	,	PUNCT
gujaf-316	417	4	m.	m.	NOUN
gujaf-316	417	5	;	;	PUNCT
gujaf-316	417	6	khaq	khaq	PROPN
gujaf-316	417	7	,	,	PUNCT
gujaf-316	417	8	a.	a.	PROPN
gujaf-316	417	9	&	&	CCONJ
gujaf-316	417	10	endri	endri	PROPN
gujaf-316	417	11	,	,	PUNCT
gujaf-316	417	12	e.	e.	PROPN
gujaf-316	417	13	(	(	PUNCT
gujaf-316	417	14	2020	2020	NUM
gujaf-316	417	15	)	)	PUNCT
gujaf-316	417	16	.	.	PUNCT
gujaf-316	418	1	the	the	DET
gujaf-316	418	2	effect	effect	NOUN
gujaf-316	418	3	of	of	ADP
gujaf-316	418	4	corporate	corporate	ADJ
gujaf-316	418	5	social	social	ADJ
gujaf-316	418	6	responsibility	responsibility	NOUN
gujaf-316	418	7	and	and	CCONJ
gujaf-316	418	8	financial	financial	ADJ
gujaf-316	418	9	performance	performance	NOUN
gujaf-316	418	10	on	on	ADP
gujaf-316	418	11	stock	stock	NOUN
gujaf-316	418	12	returns	return	NOUN
gujaf-316	418	13	.	.	PUNCT
gujaf-316	419	1	international	international	ADJ
gujaf-316	419	2	journal	journal	PROPN
gujaf-316	419	3	of	of	ADP
gujaf-316	419	4	innovation	innovation	NOUN
gujaf-316	419	5	,	,	PUNCT
gujaf-316	419	6	creativity	creativity	NOUN
gujaf-316	419	7	and	and	CCONJ
gujaf-316	419	8	change	change	NOUN
gujaf-316	419	9	,	,	PUNCT
gujaf-316	419	10	13(1	13(1	NUM
gujaf-316	419	11	)	)	PUNCT
gujaf-316	419	12	,	,	PUNCT
gujaf-316	419	13	pp	pp	ADP
gujaf-316	419	14	.	.	PUNCT
gujaf-316	420	1	240	240	NUM
gujaf-316	420	2	-	-	SYM
gujaf-316	420	3	252	252	NUM
gujaf-316	420	4	.	.	PUNCT
gujaf-316	421	1	www.ijicc.net	www.ijicc.net	PROPN
gujaf-316	421	2	.	.	PUNCT
gujaf-316	421	3	fauziah	fauziah	PROPN
gujaf-316	421	4	,	,	PUNCT
gujaf-316	421	5	w.	w.	PROPN
gujaf-316	421	6	;	;	PUNCT
gujaf-316	421	7	yusoff	yusoff	PROPN
gujaf-316	421	8	,	,	PUNCT
gujaf-316	421	9	w.	w.	PROPN
gujaf-316	421	10	&	&	CCONJ
gujaf-316	421	11	adamu	adamu	PROPN
gujaf-316	421	12	,	,	PUNCT
gujaf-316	421	13	m.	m.	PROPN
gujaf-316	421	14	s.	s.	PROPN
gujaf-316	421	15	(	(	PUNCT
gujaf-316	421	16	2016	2016	NUM
gujaf-316	421	17	)	)	PUNCT
gujaf-316	421	18	.	.	PUNCT
gujaf-316	422	1	the	the	DET
gujaf-316	422	2	relationship	relationship	NOUN
gujaf-316	422	3	between	between	ADP
gujaf-316	422	4	corporate	corporate	ADJ
gujaf-316	422	5	social	social	ADJ
gujaf-316	422	6	responsibility	responsibility	NOUN
gujaf-316	422	7	and	and	CCONJ
gujaf-316	422	8	financial	financial	ADJ
gujaf-316	422	9	performance	performance	NOUN
gujaf-316	422	10	:	:	PUNCT
gujaf-316	422	11	evidence	evidence	NOUN
gujaf-316	422	12	from	from	ADP
gujaf-316	422	13	malaysia	malaysia	PROPN
gujaf-316	422	14	.	.	PUNCT
gujaf-316	423	1	international	international	ADJ
gujaf-316	423	2	business	business	NOUN
gujaf-316	423	3	management	management	NOUN
gujaf-316	423	4	,	,	PUNCT
gujaf-316	423	5	10(4	10(4	NUM
gujaf-316	423	6	)	)	PUNCT
gujaf-316	423	7	,	,	PUNCT
gujaf-316	423	8	pp	pp	ADP
gujaf-316	423	9	.	.	PUNCT
gujaf-316	424	1	345	345	NUM
gujaf-316	424	2	-	-	SYM
gujaf-316	424	3	351	351	NUM
gujaf-316	424	4	.	.	PUNCT
gujaf-316	425	1	foong	foong	PROPN
gujaf-316	425	2	,	,	PUNCT
gujaf-316	425	3	h.f	h.f	PROPN
gujaf-316	425	4	.	.	PROPN
gujaf-316	425	5	,	,	PUNCT
gujaf-316	425	6	haron	haron	PROPN
gujaf-316	425	7	,	,	PUNCT
gujaf-316	425	8	s.a	s.a	PROPN
gujaf-316	425	9	.	.	PROPN
gujaf-316	425	10	,	,	PUNCT
gujaf-316	425	11	koris	koris	PROPN
gujaf-316	425	12	,	,	PUNCT
gujaf-316	425	13	r.	r.	PROPN
gujaf-316	425	14	,	,	PUNCT
gujaf-316	425	15	hamid	hamid	PROPN
gujaf-316	425	16	,	,	PUNCT
gujaf-316	425	17	t.a	t.a	PROPN
gujaf-316	425	18	.	.	PROPN
gujaf-316	425	19	and	and	CCONJ
gujaf-316	425	20	ibrahim	ibrahim	PROPN
gujaf-316	425	21	,	,	PUNCT
gujaf-316	425	22	r.	r.	PROPN
gujaf-316	425	23	(	(	PUNCT
gujaf-316	425	24	2021	2021	NUM
gujaf-316	425	25	)	)	PUNCT
gujaf-316	425	26	,	,	PUNCT
gujaf-316	425	27	relationship	relationship	NOUN
gujaf-316	425	28	between	between	ADP
gujaf-316	425	29	financial	financial	ADJ
gujaf-316	425	30	well	well	NOUN
gujaf-316	425	31	-	-	PUNCT
gujaf-316	425	32	being	being	NOUN
gujaf-316	425	33	,	,	PUNCT
gujaf-316	425	34	life	life	NOUN
gujaf-316	425	35	satisfaction	satisfaction	NOUN
gujaf-316	425	36	,	,	PUNCT
gujaf-316	425	37	and	and	CCONJ
gujaf-316	425	38	cognitive	cognitive	ADJ
gujaf-316	425	39	function	function	NOUN
gujaf-316	425	40	among	among	ADP
gujaf-316	425	41	low	low	ADJ
gujaf-316	425	42	income	income	NOUN
gujaf-316	425	43	community	community	NOUN
gujaf-316	425	44	-	-	PUNCT
gujaf-316	425	45	dwelling	dwell	VERB
gujaf-316	425	46	older	old	ADJ
gujaf-316	425	47	adults	adult	NOUN
gujaf-316	425	48	:	:	PUNCT
gujaf-316	425	49	the	the	DET
gujaf-316	425	50	moderating	moderate	VERB
gujaf-316	425	51	role	role	NOUN
gujaf-316	425	52	of	of	ADP
gujaf-316	425	53	sex	sex	NOUN
gujaf-316	425	54	.	.	PUNCT
gujaf-316	426	1	psychogeriatrics	psychogeriatric	NOUN
gujaf-316	426	2	,	,	PUNCT
gujaf-316	426	3	21	21	NUM
gujaf-316	426	4	:	:	PUNCT
gujaf-316	426	5	586	586	NUM
gujaf-316	426	6	-	-	SYM
gujaf-316	426	7	595	595	NUM
gujaf-316	426	8	.	.	PUNCT
gujaf-316	427	1	freeman	freeman	PROPN
gujaf-316	427	2	,	,	PUNCT
gujaf-316	427	3	r.e	r.e	PROPN
gujaf-316	427	4	.	.	PROPN
gujaf-316	427	5	1984	1984	NUM
gujaf-316	427	6	.	.	PUNCT
gujaf-316	428	1	strategic	strategic	ADJ
gujaf-316	428	2	management	management	NOUN
gujaf-316	428	3	:	:	PUNCT
gujaf-316	428	4	a	a	DET
gujaf-316	428	5	stakeholder	stakeholder	NOUN
gujaf-316	428	6	approach	approach	NOUN
gujaf-316	428	7	.	.	PUNCT
gujaf-316	429	1	marshfield	marshfield	PROPN
gujaf-316	429	2	,	,	PUNCT
gujaf-316	429	3	ma	ma	PROPN
gujaf-316	429	4	:	:	PUNCT
gujaf-316	429	5	pitman	pitman	PROPN
gujaf-316	429	6	freeman	freeman	PROPN
gujaf-316	429	7	,	,	PUNCT
gujaf-316	429	8	r.e	r.e	PROPN
gujaf-316	429	9	.	.	PROPN
gujaf-316	429	10	1984	1984	NUM
gujaf-316	429	11	.	.	PUNCT
gujaf-316	430	1	strategic	strategic	ADJ
gujaf-316	430	2	management	management	NOUN
gujaf-316	430	3	:	:	PUNCT
gujaf-316	430	4	a	a	DET
gujaf-316	430	5	stakeholder	stakeholder	NOUN
gujaf-316	430	6	approach	approach	NOUN
gujaf-316	430	7	.	.	PUNCT
gujaf-316	431	1	marshfield	marshfield	PROPN
gujaf-316	431	2	,	,	PUNCT
gujaf-316	431	3	ma	ma	PROPN
gujaf-316	431	4	:	:	PUNCT
gujaf-316	431	5	pitman	pitman	PROPN
gujaf-316	431	6	freeman	freeman	PROPN
gujaf-316	431	7	,	,	PUNCT
gujaf-316	431	8	r.e	r.e	PROPN
gujaf-316	431	9	.	.	PROPN
gujaf-316	431	10	,	,	PUNCT
gujaf-316	431	11	1983	1983	NUM
gujaf-316	431	12	.	.	PUNCT
gujaf-316	432	1	strategic	strategic	ADJ
gujaf-316	432	2	management	management	NOUN
gujaf-316	432	3	:	:	PUNCT
gujaf-316	432	4	a	a	DET
gujaf-316	432	5	stakeholder	stakeholder	NOUN
gujaf-316	432	6	approach	approach	NOUN
gujaf-316	432	7	.	.	PUNCT
gujaf-316	433	1	advances	advance	NOUN
gujaf-316	433	2	in	in	ADP
gujaf-316	433	3	strategic	strategic	ADJ
gujaf-316	433	4	management	management	NOUN
gujaf-316	433	5	,	,	PUNCT
gujaf-316	433	6	1(1	1(1	NUM
gujaf-316	433	7	)	)	PUNCT
gujaf-316	433	8	,	,	PUNCT
gujaf-316	433	9	pp.31	pp.31	NOUN
gujaf-316	433	10	-	-	PUNCT
gujaf-316	433	11	60	60	NUM
gujaf-316	433	12	.	.	PUNCT
gujaf-316	434	1	freeman	freeman	PROPN
gujaf-316	434	2	,	,	PUNCT
gujaf-316	434	3	r.e	r.e	PROPN
gujaf-316	434	4	.	.	PROPN
gujaf-316	434	5	,	,	PUNCT
gujaf-316	434	6	wicks	wick	NOUN
gujaf-316	434	7	,	,	PUNCT
gujaf-316	434	8	a.c	a.c	PROPN
gujaf-316	434	9	.	.	PROPN
gujaf-316	434	10	and	and	CCONJ
gujaf-316	434	11	parmar	parmar	PROPN
gujaf-316	434	12	,	,	PUNCT
gujaf-316	434	13	b.	b.	PROPN
gujaf-316	434	14	,	,	PUNCT
gujaf-316	434	15	2004	2004	NUM
gujaf-316	434	16	.	.	PUNCT
gujaf-316	435	1	stakeholder	stakeholder	NOUN
gujaf-316	435	2	theory	theory	NOUN
gujaf-316	435	3	and	and	CCONJ
gujaf-316	435	4	the	the	DET
gujaf-316	435	5	corporate	corporate	ADJ
gujaf-316	435	6	objective	objective	NOUN
gujaf-316	435	7	revisited	revisit	VERB
gujaf-316	435	8	.	.	PUNCT
gujaf-316	436	1	organization	organization	NOUN
gujaf-316	436	2	science	science	NOUN
gujaf-316	436	3	,	,	PUNCT
gujaf-316	436	4	15(3	15(3	NUM
gujaf-316	436	5	)	)	PUNCT
gujaf-316	436	6	,	,	PUNCT
gujaf-316	436	7	pp.364	pp.364	NOUN
gujaf-316	436	8	-	-	SYM
gujaf-316	436	9	369	369	NUM
gujaf-316	436	10	.	.	PUNCT
gujaf-316	437	1	friedman	friedman	PROPN
gujaf-316	437	2	,	,	PUNCT
gujaf-316	437	3	milton	milton	PROPN
gujaf-316	437	4	.	.	PUNCT
gujaf-316	438	1	(	(	PUNCT
gujaf-316	438	2	1970	1970	NUM
gujaf-316	438	3	)	)	PUNCT
gujaf-316	438	4	.	.	PUNCT
gujaf-316	439	1	the	the	DET
gujaf-316	439	2	social	social	ADJ
gujaf-316	439	3	responsibility	responsibility	NOUN
gujaf-316	439	4	of	of	ADP
gujaf-316	439	5	business	business	NOUN
gujaf-316	439	6	is	be	AUX
gujaf-316	439	7	to	to	PART
gujaf-316	439	8	increase	increase	VERB
gujaf-316	439	9	its	its	PRON
gujaf-316	439	10	profits	profit	NOUN
gujaf-316	439	11	(	(	PUNCT
gujaf-316	439	12	p.	p.	PROPN
gujaf-316	439	13	13)new	13)new	NUM
gujaf-316	439	14	york	york	PROPN
gujaf-316	439	15	:	:	PUNCT
gujaf-316	439	16	times	times	PROPN
gujaf-316	439	17	magazine13	magazine13	PROPN
gujaf-316	439	18	.	.	PUNCT
gujaf-316	440	1	fuhrmann	fuhrmann	PROPN
gujaf-316	440	2	,	,	PUNCT
gujaf-316	440	3	2019;martínez	2019;martínez	PROPN
gujaf-316	440	4	-	-	PUNCT
gujaf-316	440	5	ferrero	ferrero	ADJ
gujaf-316	440	6	and	and	CCONJ
gujaf-316	440	7	garcía	garcía	ADJ
gujaf-316	440	8	-	-	PUNCT
gujaf-316	440	9	sánchez	sánchez	NOUN
gujaf-316	440	10	,	,	PUNCT
gujaf-316	440	11	2017	2017	NUM
gujaf-316	440	12	)	)	PUNCT
gujaf-316	440	13	coercive	coercive	ADJ
gujaf-316	440	14	isomorphism	isomorphism	NOUN
gujaf-316	440	15	is	be	AUX
gujaf-316	440	16	typically	typically	ADV
gujaf-316	440	17	prompted	prompt	VERB
gujaf-316	440	18	by	by	ADP
gujaf-316	440	19	regulators	regulator	NOUN
gujaf-316	440	20	,	,	PUNCT
gujaf-316	440	21	using	use	VERB
gujaf-316	440	22	compliance	compliance	NOUN
gujaf-316	440	23	and	and	CCONJ
gujaf-316	440	24	surveillance	surveillance	NOUN
gujaf-316	440	25	gangi	gangi	PROPN
gujaf-316	440	26	,	,	PUNCT
gujaf-316	440	27	f.	f.	PROPN
gujaf-316	440	28	;	;	PUNCT
gujaf-316	440	29	mustilli	mustilli	PROPN
gujaf-316	440	30	,	,	PUNCT
gujaf-316	440	31	m.	m.	NOUN
gujaf-316	440	32	;	;	PUNCT
gujaf-316	440	33	varrone	varrone	NOUN
gujaf-316	440	34	,	,	PUNCT
gujaf-316	440	35	n.	n.	PROPN
gujaf-316	440	36	&	&	CCONJ
gujaf-316	440	37	daniele	daniele	PROPN
gujaf-316	440	38	,	,	PUNCT
gujaf-316	440	39	l.	l.	PROPN
gujaf-316	440	40	m.	m.	PROPN
gujaf-316	440	41	(	(	PUNCT
gujaf-316	440	42	2018	2018	NUM
gujaf-316	440	43	)	)	PUNCT
gujaf-316	440	44	.	.	PUNCT
gujaf-316	441	1	corporate	corporate	ADJ
gujaf-316	441	2	social	social	ADJ
gujaf-316	441	3	responsibility	responsibility	NOUN
gujaf-316	441	4	and	and	CCONJ
gujaf-316	441	5	banks	bank	NOUN
gujaf-316	441	6	’	’	PART
gujaf-316	441	7	financial	financial	ADJ
gujaf-316	441	8	performance	performance	NOUN
gujaf-316	441	9	.	.	PUNCT
gujaf-316	442	1	international	international	ADJ
gujaf-316	442	2	business	business	NOUN
gujaf-316	442	3	research	research	NOUN
gujaf-316	442	4	,	,	PUNCT
gujaf-316	442	5	11(10	11(10	NUM
gujaf-316	442	6	)	)	PUNCT
gujaf-316	442	7	,	,	PUNCT
gujaf-316	443	1	pp	pp	PROPN
gujaf-316	443	2	.	.	PUNCT
gujaf-316	444	1	42	42	NUM
gujaf-316	444	2	-	-	SYM
gujaf-316	444	3	58	58	NUM
gujaf-316	444	4	.	.	PUNCT
gujaf-316	445	1	10.5539	10.5539	NUM
gujaf-316	445	2	/	/	SYM
gujaf-316	445	3	ibr.v11n10p42	ibr.v11n10p42	PROPN
gujaf-316	445	4	gangi	gangi	PROPN
gujaf-316	445	5	,	,	PUNCT
gujaf-316	445	6	f	f	PROPN
gujaf-316	445	7	and	and	CCONJ
gujaf-316	445	8	financial	financial	ADJ
gujaf-316	445	9	performance	performance	NOUN
gujaf-316	445	10	:	:	PUNCT
gujaf-316	445	11	what	what	PRON
gujaf-316	445	12	is	be	AUX
gujaf-316	445	13	the	the	DET
gujaf-316	445	14	causality	causality	NOUN
gujaf-316	445	15	?	?	PUNCT
gujaf-316	446	1	.journal	.journal	PROPN
gujaf-316	446	2	of	of	ADP
gujaf-316	446	3	business	business	PROPN
gujaf-316	446	4	&	&	CCONJ
gujaf-316	446	5	management	management	PROPN
gujaf-316	446	6	,	,	PUNCT
gujaf-316	446	7	4(1	4(1	NOUN
gujaf-316	446	8	)	)	PUNCT
gujaf-316	446	9	,	,	PUNCT
gujaf-316	446	10	18	18	NUM
gujaf-316	446	11	-	-	SYM
gujaf-316	446	12	43	43	NUM
gujaf-316	446	13	..	..	PUNCT
gujaf-316	446	14	;	;	PUNCT
gujaf-316	446	15	mustilli	mustilli	NOUN
gujaf-316	446	16	,	,	PUNCT
gujaf-316	446	17	m.	m.	NOUN
gujaf-316	446	18	;	;	PUNCT
gujaf-316	446	19	varrone	varrone	NOUN
gujaf-316	446	20	,	,	PUNCT
gujaf-316	446	21	n.	n.	PROPN
gujaf-316	446	22	&	&	CCONJ
gujaf-316	446	23	daniele	daniele	PROPN
gujaf-316	446	24	,	,	PUNCT
gujaf-316	446	25	l.	l.	PROPN
gujaf-316	446	26	m.	m.	PROPN
gujaf-316	446	27	(	(	PUNCT
gujaf-316	446	28	2018	2018	NUM
gujaf-316	446	29	)	)	PUNCT
gujaf-316	446	30	.	.	PUNCT
gujaf-316	447	1	corporate	corporate	ADJ
gujaf-316	447	2	social	social	ADJ
gujaf-316	447	3	responsibility	responsibility	NOUN
gujaf-316	447	4	and	and	CCONJ
gujaf-316	447	5	banks	bank	NOUN
gujaf-316	447	6	’	’	PART
gujaf-316	447	7	financial	financial	ADJ
gujaf-316	447	8	performance	performance	NOUN
gujaf-316	447	9	.	.	PUNCT
gujaf-316	448	1	international	international	ADJ
gujaf-316	448	2	business	business	NOUN
gujaf-316	448	3	research	research	NOUN
gujaf-316	448	4	,	,	PUNCT
gujaf-316	448	5	11(10	11(10	NUM
gujaf-316	448	6	)	)	PUNCT
gujaf-316	448	7	,	,	PUNCT
gujaf-316	449	1	pp	pp	PROPN
gujaf-316	449	2	.	.	PUNCT
gujaf-316	450	1	42	42	NUM
gujaf-316	450	2	-	-	SYM
gujaf-316	450	3	58	58	NUM
gujaf-316	450	4	.	.	PUNCT
gujaf-316	451	1	10.5539	10.5539	NUM
gujaf-316	451	2	/	/	SYM
gujaf-316	451	3	ibr.v11n10p42	ibr.v11n10p42	PROPN
gujaf-316	451	4	.	.	PUNCT
gujaf-316	452	1	hamid	hamid	PROPN
gujaf-316	452	2	,	,	PUNCT
gujaf-316	452	3	k.	k.	PROPN
gujaf-316	452	4	t.	t.	PROPN
gujaf-316	452	5	&	&	CCONJ
gujaf-316	452	6	ibrahim	ibrahim	PROPN
gujaf-316	452	7	,	,	PUNCT
gujaf-316	452	8	m.	m.	NOUN
gujaf-316	452	9	(	(	PUNCT
gujaf-316	452	10	2020	2020	NUM
gujaf-316	452	11	)	)	PUNCT
gujaf-316	452	12	.	.	PUNCT
gujaf-316	453	1	the	the	DET
gujaf-316	453	2	moderating	moderate	VERB
gujaf-316	453	3	effect	effect	NOUN
gujaf-316	453	4	of	of	ADP
gujaf-316	453	5	corporate	corporate	ADJ
gujaf-316	453	6	governance	governance	NOUN
gujaf-316	453	7	on	on	ADP
gujaf-316	453	8	the	the	DET
gujaf-316	453	9	relationship	relationship	NOUN
gujaf-316	453	10	between	between	ADP
gujaf-316	453	11	corporate	corporate	ADJ
gujaf-316	453	12	social	social	ADJ
gujaf-316	453	13	responsibility	responsibility	NOUN
gujaf-316	453	14	and	and	CCONJ
gujaf-316	453	15	financial	financial	ADJ
gujaf-316	453	16	performance	performance	NOUN
gujaf-316	453	17	of	of	ADP
gujaf-316	453	18	listed	list	VERB
gujaf-316	453	19	non	non	ADJ
gujaf-316	453	20	-	-	ADJ
gujaf-316	453	21	financial	financial	ADJ
gujaf-316	453	22	services	service	NOUN
gujaf-316	453	23	companies	company	NOUN
gujaf-316	453	24	in	in	ADP
gujaf-316	453	25	nigeria	nigeria	PROPN
gujaf-316	453	26	.	.	PUNCT
gujaf-316	454	1	international	international	ADJ
gujaf-316	454	2	journal	journal	PROPN
gujaf-316	454	3	of	of	ADP
gujaf-316	454	4	accounting	accounting	PROPN
gujaf-316	454	5	&	&	CCONJ
gujaf-316	454	6	finance	finance	NOUN
gujaf-316	454	7	,	,	PUNCT
gujaf-316	454	8	9(1	9(1	NUM
gujaf-316	454	9	)	)	PUNCT
gujaf-316	454	10	,	,	PUNCT
gujaf-316	454	11	pp	pp	ADP
gujaf-316	454	12	.	.	PUNCT
gujaf-316	455	1	71	71	NUM
gujaf-316	455	2	-	-	SYM
gujaf-316	455	3	91	91	NUM
gujaf-316	455	4	.	.	PUNCT
gujaf-316	456	1	hirigoyen	hirigoyen	PROPN
gujaf-316	456	2	,	,	PUNCT
gujaf-316	456	3	g.	g.	PROPN
gujaf-316	456	4	,	,	PUNCT
gujaf-316	456	5	&	&	CCONJ
gujaf-316	456	6	poulain	poulain	NOUN
gujaf-316	456	7	,	,	PUNCT
gujaf-316	456	8	r.t	r.t	PROPN
gujaf-316	456	9	.	.	PROPN
gujaf-316	456	10	(	(	PUNCT
gujaf-316	456	11	2015	2015	NUM
gujaf-316	456	12	)	)	PUNCT
gujaf-316	456	13	.	.	PUNCT
gujaf-316	457	1	relationship	relationship	NOUN
gujaf-316	457	2	between	between	ADP
gujaf-316	457	3	corporate	corporate	ADJ
gujaf-316	457	4	social	social	ADJ
gujaf-316	457	5	responsibility	responsibility	NOUN
gujaf-316	457	6	iya	iya	PROPN
gujaf-316	457	7	,	,	PUNCT
gujaf-316	457	8	i.b	i.b	PROPN
gujaf-316	457	9	.	.	PROPN
gujaf-316	457	10	,	,	PUNCT
gujaf-316	457	11	badiye	badiye	PROPN
gujaf-316	457	12	,	,	PUNCT
gujaf-316	457	13	y.m	y.m	PROPN
gujaf-316	457	14	.	.	PROPN
gujaf-316	457	15	,	,	PUNCT
gujaf-316	457	16	&	&	CCONJ
gujaf-316	457	17	faiza	faiza	PROPN
gujaf-316	457	18	,	,	PUNCT
gujaf-316	457	19	a.b	a.b	PROPN
gujaf-316	457	20	.	.	PROPN
gujaf-316	457	21	(	(	PUNCT
gujaf-316	457	22	2015	2015	NUM
gujaf-316	457	23	)	)	PUNCT
gujaf-316	457	24	.	.	PUNCT
gujaf-316	458	1	corporate	corporate	ADJ
gujaf-316	458	2	social	social	ADJ
gujaf-316	458	3	responsibility	responsibility	NOUN
gujaf-316	458	4	(	(	PUNCT
gujaf-316	458	5	csr	csr	NOUN
gujaf-316	458	6	)	)	PUNCT
gujaf-316	458	7	and	and	CCONJ
gujaf-316	458	8	the	the	DET
gujaf-316	458	9	performance	performance	NOUN
gujaf-316	458	10	of	of	ADP
gujaf-316	458	11	first	first	PROPN
gujaf-316	458	12	bank	bank	PROPN
gujaf-316	458	13	nigeria	nigeria	PROPN
gujaf-316	458	14	plc	plc	PROPN
gujaf-316	458	15	,	,	PUNCT
gujaf-316	458	16	adamawa	adamawa	PROPN
gujaf-316	458	17	state	state	PROPN
gujaf-316	458	18	.	.	PUNCT
gujaf-316	459	1	journal	journal	PROPN
gujaf-316	459	2	of	of	ADP
gujaf-316	459	3	emerging	emerge	VERB
gujaf-316	459	4	trends	trend	NOUN
gujaf-316	459	5	in	in	ADP
gujaf-316	459	6	economics	economic	NOUN
gujaf-316	459	7	and	and	CCONJ
gujaf-316	459	8	management	management	NOUN
gujaf-316	459	9	sciences	science	NOUN
gujaf-316	459	10	,	,	PUNCT
gujaf-316	459	11	6(6	6(6	ADJ
gujaf-316	459	12	)	)	PUNCT
gujaf-316	459	13	,	,	PUNCT
gujaf-316	459	14	377	377	NUM
gujaf-316	459	15	-	-	SYM
gujaf-316	459	16	389	389	NUM
gujaf-316	459	17	.	.	PUNCT
gujaf-316	460	1	jamali	jamali	PROPN
gujaf-316	460	2	,	,	PUNCT
gujaf-316	460	3	h.	h.	PROPN
gujaf-316	460	4	(	(	PUNCT
gujaf-316	460	5	2020	2020	NUM
gujaf-316	460	6	)	)	PUNCT
gujaf-316	460	7	.	.	PUNCT
gujaf-316	461	1	banking	banking	NOUN
gujaf-316	461	2	governance	governance	NOUN
gujaf-316	461	3	,	,	PUNCT
gujaf-316	461	4	financial	financial	ADJ
gujaf-316	461	5	performance	performance	NOUN
gujaf-316	461	6	and	and	CCONJ
gujaf-316	461	7	corporate	corporate	ADJ
gujaf-316	461	8	social	social	ADJ
gujaf-316	461	9	responsibility	responsibility	NOUN
gujaf-316	461	10	.	.	PUNCT
gujaf-316	462	1	journal	journal	PROPN
gujaf-316	462	2	manajemen	manajeman	NOUN
gujaf-316	462	3	,	,	PUNCT
gujaf-316	462	4	xxiv	xxiv	PROPN
gujaf-316	462	5	(	(	PUNCT
gujaf-316	462	6	3	3	NUM
gujaf-316	462	7	)	)	PUNCT
gujaf-316	462	8	,	,	PUNCT
gujaf-316	462	9	pp	pp	ADP
gujaf-316	462	10	.	.	PUNCT
gujaf-316	463	1	497	497	NUM
gujaf-316	463	2	-	-	SYM
gujaf-316	463	3	512	512	NUM
gujaf-316	463	4	.	.	PUNCT
gujaf-316	463	5	http/:dx.doi.org/10.24912	http/:dx.doi.org/10.24912	PROPN
gujaf-316	463	6	/	/	SYM
gujaf-316	463	7	jm.v24i3.681	jm.v24i3.681	PROPN
gujaf-316	463	8	.	.	PUNCT
gujaf-316	464	1	jermsittiparsert	jermsittiparsert	PROPN
gujaf-316	464	2	,	,	PUNCT
gujaf-316	464	3	k.	k.	PROPN
gujaf-316	464	4	,	,	PUNCT
gujaf-316	464	5	siam	siam	PROPN
gujaf-316	464	6	,	,	PUNCT
gujaf-316	464	7	m.	m.	NOUN
gujaf-316	464	8	,	,	PUNCT
gujaf-316	464	9	issa	issa	ADJ
gujaf-316	464	10	,	,	PUNCT
gujaf-316	464	11	m.	m.	NOUN
gujaf-316	464	12	,	,	PUNCT
gujaf-316	464	13	ahmed	ahmed	PROPN
gujaf-316	464	14	,	,	PUNCT
gujaf-316	464	15	u.	u.	PROPN
gujaf-316	464	16	,	,	PUNCT
gujaf-316	464	17	pahi	pahi	PROPN
gujaf-316	464	18	,	,	PUNCT
gujaf-316	464	19	m.	m.	NOUN
gujaf-316	464	20	(	(	PUNCT
gujaf-316	464	21	2019	2019	NUM
gujaf-316	464	22	)	)	PUNCT
gujaf-316	464	23	,	,	PUNCT
gujaf-316	464	24	do	do	AUX
gujaf-316	464	25	consumers	consumer	NOUN
gujaf-316	464	26	expect	expect	VERB
gujaf-316	464	27	companies	company	NOUN
gujaf-316	464	28	to	to	PART
gujaf-316	464	29	be	be	AUX
gujaf-316	464	30	socially	socially	ADV
gujaf-316	464	31	responsible	responsible	ADJ
gujaf-316	464	32	?	?	PUNCT
gujaf-316	465	1	the	the	DET
gujaf-316	465	2	impact	impact	NOUN
gujaf-316	465	3	of	of	ADP
gujaf-316	465	4	corporate	corporate	ADJ
gujaf-316	465	5	social	social	ADJ
gujaf-316	465	6	responsibility	responsibility	NOUN
gujaf-316	465	7	on	on	ADP
gujaf-316	465	8	buying	buy	VERB
gujaf-316	465	9	behavior	behavior	NOUN
gujaf-316	465	10	.	.	PUNCT
gujaf-316	466	1	uncertain	uncertain	ADJ
gujaf-316	466	2	supply	supply	NOUN
gujaf-316	466	3	chain	chain	NOUN
gujaf-316	466	4	management	management	NOUN
gujaf-316	466	5	,	,	PUNCT
gujaf-316	466	6	7(4	7(4	NUM
gujaf-316	466	7	)	)	PUNCT
gujaf-316	466	8	,	,	PUNCT
gujaf-316	466	9	741	741	NUM
gujaf-316	466	10	-	-	SYM
gujaf-316	466	11	752	752	NUM
gujaf-316	466	12	.	.	PUNCT
gujaf-316	467	1	https://doi.org/10.1108/09513570210435852	https://doi.org/10.1108/09513570210435852	PROPN
gujaf-316	467	2	http://www.johnelkington.com/archive/tbl-elkington-chapter.pdf	http://www.johnelkington.com/archive/tbl-elkington-chapter.pdf	PROPN
gujaf-316	467	3	http://www.ijicc.net/	http://www.ijicc.net/	PROPN
gujaf-316	467	4	gusau	gusau	PROPN
gujaf-316	467	5	journal	journal	PROPN
gujaf-316	467	6	of	of	ADP
gujaf-316	467	7	accounting	accounting	NOUN
gujaf-316	467	8	and	and	CCONJ
gujaf-316	467	9	finance	finance	NOUN
gujaf-316	467	10	,	,	PUNCT
gujaf-316	467	11	vol	vol	NOUN
gujaf-316	467	12	.	.	PROPN
gujaf-316	467	13	5	5	NUM
gujaf-316	467	14	,	,	PUNCT
gujaf-316	467	15	issue	issue	NOUN
gujaf-316	467	16	2	2	NUM
gujaf-316	467	17	,	,	PUNCT
gujaf-316	467	18	october	october	PROPN
gujaf-316	467	19	,	,	PUNCT
gujaf-316	467	20	2024	2024	NUM
gujaf-316	467	21	122	122	NUM
gujaf-316	467	22	jermsittiparsert	jermsittiparsert	NOUN
gujaf-316	467	23	,	,	PUNCT
gujaf-316	467	24	k.	k.	PROPN
gujaf-316	467	25	;	;	PUNCT
gujaf-316	467	26	siam	siam	PROPN
gujaf-316	467	27	,	,	PUNCT
gujaf-316	467	28	m.	m.	PROPN
gujaf-316	467	29	r.	r.	PROPN
gujaf-316	467	30	a.	a.	PROPN
gujaf-316	467	31	;	;	PUNCT
gujaf-316	467	32	issa	issa	ADJ
gujaf-316	467	33	,	,	PUNCT
gujaf-316	467	34	m.	m.	NOUN
gujaf-316	467	35	r.	r.	PROPN
gujaf-316	467	36	;	;	PUNCT
gujaf-316	467	37	ahmed	ahmed	PROPN
gujaf-316	467	38	,	,	PUNCT
gujaf-316	467	39	u.	u.	PROPN
gujaf-316	467	40	&	&	CCONJ
gujaf-316	467	41	pahi	pahi	PROPN
gujaf-316	467	42	,	,	PUNCT
gujaf-316	467	43	m.	m.	NOUN
gujaf-316	467	44	h.	h.	PROPN
gujaf-316	467	45	(	(	PUNCT
gujaf-316	467	46	2019	2019	NUM
gujaf-316	467	47	)	)	PUNCT
gujaf-316	467	48	.	.	PUNCT
gujaf-316	468	1	do	do	AUX
gujaf-316	468	2	consumers	consumer	NOUN
gujaf-316	468	3	expect	expect	VERB
gujaf-316	468	4	companies	company	NOUN
gujaf-316	468	5	to	to	PART
gujaf-316	468	6	be	be	AUX
gujaf-316	468	7	socially	socially	ADV
gujaf-316	468	8	responsible	responsible	ADJ
gujaf-316	468	9	?	?	PUNCT
gujaf-316	469	1	the	the	DET
gujaf-316	469	2	impact	impact	NOUN
gujaf-316	469	3	of	of	ADP
gujaf-316	469	4	corporate	corporate	ADJ
gujaf-316	469	5	social	social	ADJ
gujaf-316	469	6	responsibility	responsibility	NOUN
gujaf-316	469	7	on	on	ADP
gujaf-316	469	8	buying	buy	VERB
gujaf-316	469	9	behaviour	behaviour	NOUN
gujaf-316	469	10	.	.	PUNCT
gujaf-316	470	1	uncertain	uncertain	ADJ
gujaf-316	470	2	supply	supply	NOUN
gujaf-316	470	3	chain	chain	NOUN
gujaf-316	470	4	management	management	NOUN
gujaf-316	470	5	,	,	PUNCT
gujaf-316	470	6	(	(	PUNCT
gujaf-316	470	7	7	7	NUM
gujaf-316	470	8	)	)	PUNCT
gujaf-316	470	9	,	,	PUNCT
gujaf-316	470	10	pp	pp	ADJ
gujaf-316	470	11	.	.	PUNCT
gujaf-316	471	1	741	741	NUM
gujaf-316	471	2	-	-	SYM
gujaf-316	471	3	752	752	NUM
gujaf-316	471	4	.	.	PUNCT
gujaf-316	472	1	10.5267	10.5267	NUM
gujaf-316	472	2	/	/	SYM
gujaf-316	472	3	j.uscm.2019.1.005	j.uscm.2019.1.005	PROPN
gujaf-316	472	4	.	.	PUNCT
gujaf-316	473	1	jimoh	jimoh	PROPN
gujaf-316	473	2	,	,	PUNCT
gujaf-316	473	3	a.	a.	NOUN
gujaf-316	473	4	o.	o.	PROPN
gujaf-316	473	5	,	,	PUNCT
gujaf-316	473	6	mukaila	mukaila	PROPN
gujaf-316	473	7	,	,	PUNCT
gujaf-316	473	8	a.	a.	NOUN
gujaf-316	473	9	a.	a.	PROPN
gujaf-316	473	10	&	&	CCONJ
gujaf-316	473	11	azeez	azeez	PROPN
gujaf-316	473	12	,	,	PUNCT
gujaf-316	473	13	t.	t.	PROPN
gujaf-316	473	14	l.	l.	PROPN
gujaf-316	473	15	,	,	PUNCT
gujaf-316	473	16	(	(	PUNCT
gujaf-316	473	17	2015	2015	NUM
gujaf-316	473	18	)	)	PUNCT
gujaf-316	473	19	.	.	PUNCT
gujaf-316	474	1	corporate	corporate	ADJ
gujaf-316	474	2	social	social	ADJ
gujaf-316	474	3	responsibility	responsibility	NOUN
gujaf-316	474	4	expenditure	expenditure	NOUN
gujaf-316	474	5	and	and	CCONJ
gujaf-316	474	6	profitability	profitability	NOUN
gujaf-316	474	7	:	:	PUNCT
gujaf-316	474	8	a	a	DET
gujaf-316	474	9	study	study	NOUN
gujaf-316	474	10	of	of	ADP
gujaf-316	474	11	listed	list	VERB
gujaf-316	474	12	deposit	deposit	NOUN
gujaf-316	474	13	money	money	NOUN
gujaf-316	474	14	banks	bank	NOUN
gujaf-316	474	15	in	in	ADP
gujaf-316	474	16	nigeria	nigeria	PROPN
gujaf-316	474	17	.	.	PUNCT
gujaf-316	475	1	journal	journal	PROPN
gujaf-316	475	2	of	of	ADP
gujaf-316	475	3	sustainable	sustainable	ADJ
gujaf-316	475	4	development	development	NOUN
gujaf-316	475	5	in	in	ADP
gujaf-316	475	6	africa	africa	PROPN
gujaf-316	475	7	,	,	PUNCT
gujaf-316	475	8	17(8	17(8	NUM
gujaf-316	475	9	)	)	PUNCT
gujaf-316	475	10	,	,	PUNCT
gujaf-316	475	11	44	44	NUM
gujaf-316	475	12	-	-	SYM
gujaf-316	475	13	64	64	NUM
gujaf-316	475	14	.	.	PUNCT
gujaf-316	476	1	keith	keith	PROPN
gujaf-316	476	2	,	,	PUNCT
gujaf-316	476	3	d.	d.	PROPN
gujaf-316	476	4	(	(	PUNCT
gujaf-316	476	5	2003	2003	NUM
gujaf-316	476	6	)	)	PUNCT
gujaf-316	476	7	.	.	PUNCT
gujaf-316	477	1	agency	agency	NOUN
gujaf-316	477	2	conflict	conflict	NOUN
gujaf-316	477	3	and	and	CCONJ
gujaf-316	477	4	corporate	corporate	ADJ
gujaf-316	477	5	strategy	strategy	NOUN
gujaf-316	477	6	:	:	PUNCT
gujaf-316	477	7	effect	effect	NOUN
gujaf-316	477	8	of	of	ADP
gujaf-316	477	9	divestment	divestment	NOUN
gujaf-316	477	10	on	on	ADP
gujaf-316	477	11	corporate	corporate	ADJ
gujaf-316	477	12	value	value	NOUN
gujaf-316	477	13	.	.	PUNCT
gujaf-316	478	1	strategic	strategic	ADJ
gujaf-316	478	2	management	management	NOUN
gujaf-316	478	3	journal	journal	NOUN
gujaf-316	478	4	,	,	PUNCT
gujaf-316	478	5	(	(	PUNCT
gujaf-316	478	6	18	18	NUM
gujaf-316	478	7	)	)	PUNCT
gujaf-316	478	8	,	,	PUNCT
gujaf-316	478	9	1	1	NUM
gujaf-316	478	10	,	,	PUNCT
gujaf-316	478	11	7783	7783	NUM
gujaf-316	478	12	.	.	PUNCT
gujaf-316	479	1	malik	malik	PROPN
gujaf-316	479	2	,	,	PUNCT
gujaf-316	479	3	s.	s.	PROPN
gujaf-316	479	4	,	,	PUNCT
gujaf-316	479	5	&	&	CCONJ
gujaf-316	479	6	muhammed	muhamme	VERB
gujaf-316	479	7	,	,	PUNCT
gujaf-316	479	8	n.	n.	PROPN
gujaf-316	479	9	(	(	PUNCT
gujaf-316	479	10	2014	2014	NUM
gujaf-316	479	11	)	)	PUNCT
gujaf-316	479	12	.	.	PUNCT
gujaf-316	480	1	impact	impact	NOUN
gujaf-316	480	2	of	of	ADP
gujaf-316	480	3	corporate	corporate	ADJ
gujaf-316	480	4	social	social	ADJ
gujaf-316	480	5	responsibility	responsibility	NOUN
gujaf-316	480	6	on	on	ADP
gujaf-316	480	7	the	the	DET
gujaf-316	480	8	financial	financial	ADJ
gujaf-316	480	9	performance	performance	NOUN
gujaf-316	480	10	of	of	ADP
gujaf-316	480	11	banks	bank	NOUN
gujaf-316	480	12	in	in	ADP
gujaf-316	480	13	pakistan.international	pakistan.international	ADJ
gujaf-316	480	14	letters	letter	NOUN
gujaf-316	480	15	of	of	ADP
gujaf-316	480	16	social	social	ADJ
gujaf-316	480	17	and	and	CCONJ
gujaf-316	480	18	humanistic	humanistic	ADJ
gujaf-316	480	19	sciences	science	NOUN
gujaf-316	480	20	,	,	PUNCT
gujaf-316	480	21	10(1	10(1	NUM
gujaf-316	480	22	)	)	PUNCT
gujaf-316	480	23	,	,	PUNCT
gujaf-316	480	24	9	9	NUM
gujaf-316	480	25	-	-	SYM
gujaf-316	480	26	19	19	NUM
gujaf-316	480	27	.	.	PUNCT
gujaf-316	480	28	maqbool	maqbool	PROPN
gujaf-316	480	29	,	,	PUNCT
gujaf-316	480	30	s.	s.	PROPN
gujaf-316	480	31	&	&	CCONJ
gujaf-316	480	32	zameer	zameer	PROPN
gujaf-316	480	33	,	,	PUNCT
gujaf-316	480	34	m.	m.	NOUN
gujaf-316	480	35	n.	n.	PROPN
gujaf-316	480	36	(	(	PUNCT
gujaf-316	480	37	2017	2017	NUM
gujaf-316	480	38	)	)	PUNCT
gujaf-316	480	39	.	.	PUNCT
gujaf-316	481	1	corporate	corporate	ADJ
gujaf-316	481	2	social	social	ADJ
gujaf-316	481	3	responsibility	responsibility	NOUN
gujaf-316	481	4	and	and	CCONJ
gujaf-316	481	5	financial	financial	ADJ
gujaf-316	481	6	performance	performance	NOUN
gujaf-316	481	7	:	:	PUNCT
gujaf-316	481	8	an	an	DET
gujaf-316	481	9	empirical	empirical	ADJ
gujaf-316	481	10	analysis	analysis	NOUN
gujaf-316	481	11	of	of	ADP
gujaf-316	481	12	indian	indian	ADJ
gujaf-316	481	13	banks	bank	NOUN
gujaf-316	481	14	.	.	PUNCT
gujaf-316	482	1	future	future	ADJ
gujaf-316	482	2	business	business	NOUN
gujaf-316	482	3	journal	journal	NOUN
gujaf-316	482	4	,	,	PUNCT
gujaf-316	482	5	4	4	NUM
gujaf-316	482	6	,	,	PUNCT
gujaf-316	482	7	pp	pp	ADJ
gujaf-316	482	8	.	.	PUNCT
gujaf-316	483	1	84	84	NUM
gujaf-316	483	2	-	-	SYM
gujaf-316	483	3	93	93	NUM
gujaf-316	483	4	.	.	PUNCT
gujaf-316	484	1	10.1016	10.1016	NUM
gujaf-316	484	2	/	/	SYM
gujaf-316	484	3	j.fbj.2017.12.002	j.fbj.2017.12.002	PROPN
gujaf-316	484	4	.	.	PUNCT
gujaf-316	485	1	margolis	margolis	PROPN
gujaf-316	485	2	,	,	PUNCT
gujaf-316	485	3	j.d	j.d	PROPN
gujaf-316	485	4	.	.	PROPN
gujaf-316	485	5	and	and	CCONJ
gujaf-316	485	6	walsh	walsh	PROPN
gujaf-316	485	7	,	,	PUNCT
gujaf-316	485	8	j.p	j.p	PROPN
gujaf-316	485	9	.	.	PROPN
gujaf-316	485	10	,	,	PUNCT
gujaf-316	485	11	2007	2007	NUM
gujaf-316	485	12	.	.	PUNCT
gujaf-316	486	1	misery	misery	NOUN
gujaf-316	486	2	loves	love	VERB
gujaf-316	486	3	companies	company	NOUN
gujaf-316	486	4	:	:	PUNCT
gujaf-316	486	5	rethinking	rethink	VERB
gujaf-316	486	6	social	social	ADJ
gujaf-316	486	7	initiatives	initiative	NOUN
gujaf-316	486	8	by	by	ADP
gujaf-316	486	9	business	business	NOUN
gujaf-316	486	10	.	.	PUNCT
gujaf-316	487	1	administrative	administrative	ADJ
gujaf-316	487	2	science	science	PROPN
gujaf-316	487	3	quarterly	quarterly	PROPN
gujaf-316	487	4	,	,	PUNCT
gujaf-316	487	5	48(2	48(2	NUM
gujaf-316	487	6	)	)	PUNCT
gujaf-316	487	7	,	,	PUNCT
gujaf-316	487	8	pp.268	pp.268	NOUN
gujaf-316	487	9	-	-	PUNCT
gujaf-316	487	10	305	305	NUM
gujaf-316	487	11	.	.	PUNCT
gujaf-316	488	1	mehwish	mehwish	PROPN
gujaf-316	488	2	,	,	PUNCT
gujaf-316	488	3	a.	a.	PROPN
gujaf-316	488	4	,	,	PUNCT
gujaf-316	488	5	(	(	PUNCT
gujaf-316	488	6	2018	2018	NUM
gujaf-316	488	7	)	)	PUNCT
gujaf-316	488	8	.	.	PUNCT
gujaf-316	489	1	corporate	corporate	ADJ
gujaf-316	489	2	social	social	ADJ
gujaf-316	489	3	responsibility	responsibility	NOUN
gujaf-316	489	4	and	and	CCONJ
gujaf-316	489	5	its	its	PRON
gujaf-316	489	6	impact	impact	NOUN
gujaf-316	489	7	on	on	ADP
gujaf-316	489	8	financial	financial	ADJ
gujaf-316	489	9	performance	performance	NOUN
gujaf-316	489	10	:	:	PUNCT
gujaf-316	489	11	a	a	DET
gujaf-316	489	12	case	case	NOUN
gujaf-316	489	13	of	of	ADP
gujaf-316	489	14	banking	banking	NOUN
gujaf-316	489	15	industry	industry	NOUN
gujaf-316	489	16	of	of	ADP
gujaf-316	489	17	pakistan	pakistan	PROPN
gujaf-316	489	18	.	.	PUNCT
gujaf-316	490	1	research	research	NOUN
gujaf-316	490	2	journal	journal	PROPN
gujaf-316	490	3	of	of	ADP
gujaf-316	490	4	finance	finance	NOUN
gujaf-316	490	5	and	and	CCONJ
gujaf-316	490	6	accounting	accounting	NOUN
gujaf-316	490	7	,	,	PUNCT
gujaf-316	490	8	9(13	9(13	NUM
gujaf-316	490	9	)	)	PUNCT
gujaf-316	490	10	,	,	PUNCT
gujaf-316	490	11	21	21	NUM
gujaf-316	490	12	-	-	SYM
gujaf-316	490	13	37	37	NUM
gujaf-316	490	14	.	.	PUNCT
gujaf-316	491	1	mukhtaruddin	mukhtaruddin	VERB
gujaf-316	491	2	,	,	PUNCT
gujaf-316	491	3	m.	m.	NOUN
gujaf-316	491	4	;	;	PUNCT
gujaf-316	491	5	ubaidillah	ubaidillah	PROPN
gujaf-316	491	6	,	,	PUNCT
gujaf-316	491	7	u.	u.	PROPN
gujaf-316	491	8	;	;	PUNCT
gujaf-316	491	9	dewi	dewi	PROPN
gujaf-316	491	10	,	,	PUNCT
gujaf-316	491	11	k.	k.	PROPN
gujaf-316	491	12	;	;	PUNCT
gujaf-316	491	13	hakiki	hakiki	PROPN
gujaf-316	491	14	,	,	PUNCT
gujaf-316	491	15	a.	a.	NOUN
gujaf-316	491	16	&	&	CCONJ
gujaf-316	491	17	nopriyanto	nopriyanto	NOUN
gujaf-316	491	18	,	,	PUNCT
gujaf-316	491	19	n.	n.	NOUN
gujaf-316	491	20	(	(	PUNCT
gujaf-316	491	21	2019	2019	NUM
gujaf-316	491	22	)	)	PUNCT
gujaf-316	491	23	.	.	PUNCT
gujaf-316	492	1	good	good	ADJ
gujaf-316	492	2	corporate	corporate	ADJ
gujaf-316	492	3	governance	governance	NOUN
gujaf-316	492	4	,	,	PUNCT
gujaf-316	492	5	corporate	corporate	ADJ
gujaf-316	492	6	social	social	ADJ
gujaf-316	492	7	responsibility	responsibility	NOUN
gujaf-316	492	8	,	,	PUNCT
gujaf-316	492	9	firm	firm	ADJ
gujaf-316	492	10	value	value	NOUN
gujaf-316	492	11	,	,	PUNCT
gujaf-316	492	12	and	and	CCONJ
gujaf-316	492	13	financial	financial	ADJ
gujaf-316	492	14	performance	performance	NOUN
gujaf-316	492	15	as	as	ADP
gujaf-316	492	16	moderating	moderate	VERB
gujaf-316	492	17	variable	variable	NOUN
gujaf-316	492	18	.	.	PUNCT
gujaf-316	493	1	indonesian	indonesian	ADJ
gujaf-316	493	2	journal	journal	PROPN
gujaf-316	493	3	of	of	ADP
gujaf-316	493	4	sustainability	sustainability	NOUN
gujaf-316	493	5	accounting	accounting	NOUN
gujaf-316	493	6	and	and	CCONJ
gujaf-316	493	7	management	management	NOUN
gujaf-316	493	8	,	,	PUNCT
gujaf-316	493	9	3(1	3(1	NUM
gujaf-316	493	10	)	)	PUNCT
gujaf-316	493	11	,	,	PUNCT
gujaf-316	493	12	pp	pp	ADP
gujaf-316	493	13	.	.	PUNCT
gujaf-316	494	1	55	55	NUM
gujaf-316	494	2	-	-	SYM
gujaf-316	494	3	64	64	NUM
gujaf-316	494	4	.	.	PUNCT
gujaf-316	494	5	10.28992	10.28992	NUM
gujaf-316	494	6	/	/	SYM
gujaf-316	494	7	ijsam.v3i.74	ijsam.v3i.74	NOUN
gujaf-316	494	8	.	.	PUNCT
gujaf-316	495	1	nguyen	nguyen	NOUN
gujaf-316	495	2	,	,	PUNCT
gujaf-316	495	3	n.	n.	PROPN
gujaf-316	495	4	b.	b.	PROPN
gujaf-316	495	5	(	(	PUNCT
gujaf-316	495	6	2018	2018	NUM
gujaf-316	495	7	)	)	PUNCT
gujaf-316	495	8	.	.	PUNCT
gujaf-316	496	1	the	the	DET
gujaf-316	496	2	effect	effect	NOUN
gujaf-316	496	3	of	of	ADP
gujaf-316	496	4	corporate	corporate	ADJ
gujaf-316	496	5	social	social	ADJ
gujaf-316	496	6	responsibility	responsibility	NOUN
gujaf-316	496	7	disclosure	disclosure	NOUN
gujaf-316	496	8	on	on	ADP
gujaf-316	496	9	financial	financial	ADJ
gujaf-316	496	10	performance	performance	NOUN
gujaf-316	496	11	:	:	PUNCT
gujaf-316	496	12	evidence	evidence	NOUN
gujaf-316	496	13	from	from	ADP
gujaf-316	496	14	credit	credit	NOUN
gujaf-316	496	15	institutions	institution	NOUN
gujaf-316	496	16	in	in	ADP
gujaf-316	496	17	vietnam	vietnam	PROPN
gujaf-316	496	18	.	.	PUNCT
gujaf-316	497	1	banking	banking	NOUN
gujaf-316	497	2	academy	academy	PROPN
gujaf-316	497	3	of	of	ADP
gujaf-316	497	4	vietnam	vietnam	PROPN
gujaf-316	497	5	.	.	PUNCT
gujaf-316	498	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3101658	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3101658	PROPN
gujaf-316	498	2	.	.	PUNCT
gujaf-316	498	3	nitescus	nitescus	PROPN
gujaf-316	498	4	,	,	PUNCT
gujaf-316	498	5	d.	d.	PROPN
gujaf-316	498	6	&	&	CCONJ
gujaf-316	498	7	cristea	cristea	PROPN
gujaf-316	498	8	,	,	PUNCT
gujaf-316	498	9	m.	m.	NOUN
gujaf-316	498	10	a.	a.	NOUN
gujaf-316	498	11	(	(	PUNCT
gujaf-316	498	12	2020	2020	NUM
gujaf-316	498	13	)	)	PUNCT
gujaf-316	498	14	.	.	PUNCT
gujaf-316	499	1	environmental	environmental	ADJ
gujaf-316	499	2	,	,	PUNCT
gujaf-316	499	3	social	social	ADJ
gujaf-316	499	4	and	and	CCONJ
gujaf-316	499	5	governance	governance	NOUN
gujaf-316	499	6	risksnew	risksnew	ADJ
gujaf-316	499	7	challenges	challenge	NOUN
gujaf-316	499	8	for	for	ADP
gujaf-316	499	9	the	the	DET
gujaf-316	499	10	banking	banking	NOUN
gujaf-316	499	11	business	business	NOUN
gujaf-316	499	12	sustainability	sustainability	NOUN
gujaf-316	499	13	.	.	PUNCT
gujaf-316	500	1	amfiteatru	amfiteatru	PROPN
gujaf-316	500	2	economic	economic	PROPN
gujaf-316	500	3	,	,	PUNCT
gujaf-316	500	4	22(55	22(55	NUM
gujaf-316	500	5	)	)	PUNCT
gujaf-316	500	6	,	,	PUNCT
gujaf-316	500	7	pp	pp	PROPN
gujaf-316	500	8	.	.	PUNCT
gujaf-316	501	1	692	692	NUM
gujaf-316	501	2	-	-	SYM
gujaf-316	501	3	706	706	NUM
gujaf-316	501	4	.	.	PUNCT
gujaf-316	502	1	10.24818	10.24818	NUM
gujaf-316	502	2	/	/	SYM
gujaf-316	502	3	es/2020/55/692	es/2020/55/692	PROPN
gujaf-316	502	4	.	.	PROPN
gujaf-316	502	5	nsijilem	nsijilem	PROPN
gujaf-316	502	6	,	,	PUNCT
gujaf-316	502	7	c.	c.	PROPN
gujaf-316	502	8	c.	c.	PROPN
gujaf-316	502	9	(	(	PUNCT
gujaf-316	502	10	2015	2015	NUM
gujaf-316	502	11	)	)	PUNCT
gujaf-316	502	12	.	.	PUNCT
gujaf-316	503	1	impact	impact	NOUN
gujaf-316	503	2	of	of	ADP
gujaf-316	503	3	foreign	foreign	ADJ
gujaf-316	503	4	direct	direct	ADJ
gujaf-316	503	5	investment	investment	NOUN
gujaf-316	503	6	on	on	ADP
gujaf-316	503	7	economic	economic	ADJ
gujaf-316	503	8	growth	growth	NOUN
gujaf-316	503	9	in	in	ADP
gujaf-316	503	10	nigeria	nigeria	PROPN
gujaf-316	503	11	.	.	PUNCT
gujaf-316	504	1	journal	journal	PROPN
gujaf-316	504	2	of	of	ADP
gujaf-316	504	3	economics	economic	NOUN
gujaf-316	504	4	and	and	CCONJ
gujaf-316	504	5	sustainable	sustainable	ADJ
gujaf-316	504	6	development	development	NOUN
gujaf-316	504	7	,	,	PUNCT
gujaf-316	504	8	6(21	6(21	NUM
gujaf-316	504	9	)	)	PUNCT
gujaf-316	504	10	,	,	PUNCT
gujaf-316	504	11	80	80	NUM
gujaf-316	504	12	-	-	SYM
gujaf-316	504	13	88	88	NUM
gujaf-316	504	14	.	.	PUNCT
gujaf-316	505	1	[	[	X
gujaf-316	505	2	issn	issn	NOUN
gujaf-316	505	3	:	:	PUNCT
gujaf-316	505	4	2222	2222	NUM
gujaf-316	505	5	-	-	SYM
gujaf-316	505	6	1708	1708	NUM
gujaf-316	505	7	]	]	PUNCT
gujaf-316	505	8	nuryaman	nuryaman	NOUN
gujaf-316	505	9	,	,	PUNCT
gujaf-316	505	10	2013	2013	NUM
gujaf-316	505	11	.	.	PUNCT
gujaf-316	506	1	the	the	DET
gujaf-316	506	2	effect	effect	NOUN
gujaf-316	506	3	of	of	ADP
gujaf-316	506	4	corporate	corporate	ADJ
gujaf-316	506	5	social	social	ADJ
gujaf-316	506	6	responsibility	responsibility	NOUN
gujaf-316	506	7	activities	activity	NOUN
gujaf-316	506	8	on	on	ADP
gujaf-316	506	9	profitability	profitability	NOUN
gujaf-316	506	10	and	and	CCONJ
gujaf-316	506	11	stock	stock	NOUN
gujaf-316	506	12	price	price	NOUN
gujaf-316	506	13	.	.	PUNCT
gujaf-316	507	1	journal	journal	NOUN
gujaf-316	507	2	of	of	ADP
gujaf-316	507	3	global	global	ADJ
gujaf-316	507	4	management	management	NOUN
gujaf-316	507	5	,	,	PUNCT
gujaf-316	507	6	6(1	6(1	NUM
gujaf-316	507	7	)	)	PUNCT
gujaf-316	507	8	,	,	PUNCT
gujaf-316	507	9	pp.113	pp.113	PROPN
gujaf-316	507	10	-	-	PUNCT
gujaf-316	507	11	124	124	NUM
gujaf-316	507	12	.	.	PUNCT
gujaf-316	508	1	nyeadi	nyeadi	NOUN
gujaf-316	508	2	,	,	PUNCT
gujaf-316	508	3	j.d	j.d	PROPN
gujaf-316	508	4	.	.	PROPN
gujaf-316	508	5	;	;	PUNCT
gujaf-316	508	6	ibrahim	ibrahim	PROPN
gujaf-316	508	7	,	,	PUNCT
gujaf-316	508	8	m.	m.	PROPN
gujaf-316	508	9	&	&	CCONJ
gujaf-316	508	10	sare	sare	PROPN
gujaf-316	508	11	,	,	PUNCT
gujaf-316	508	12	y.	y.	PROPN
gujaf-316	508	13	a.	a.	PROPN
gujaf-316	508	14	(	(	PUNCT
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gujaf-316	508	16	)	)	PUNCT
gujaf-316	508	17	.	.	PUNCT
gujaf-316	509	1	corporate	corporate	ADJ
gujaf-316	509	2	social	social	ADJ
gujaf-316	509	3	responsibility	responsibility	NOUN
gujaf-316	509	4	and	and	CCONJ
gujaf-316	509	5	financial	financial	ADJ
gujaf-316	509	6	performance	performance	NOUN
gujaf-316	509	7	nexus	nexus	NOUN
gujaf-316	509	8	:	:	PUNCT
gujaf-316	509	9	empirical	empirical	ADJ
gujaf-316	509	10	evidence	evidence	NOUN
gujaf-316	509	11	from	from	ADP
gujaf-316	509	12	south	south	ADJ
gujaf-316	509	13	african	african	ADJ
gujaf-316	509	14	listed	list	VERB
gujaf-316	509	15	firms	firm	NOUN
gujaf-316	509	16	.	.	PUNCT
gujaf-316	510	1	journal	journal	NOUN
gujaf-316	510	2	of	of	ADP
gujaf-316	510	3	global	global	ADJ
gujaf-316	510	4	responsibility	responsibility	NOUN
gujaf-316	510	5	,	,	PUNCT
gujaf-316	510	6	9(3	9(3	NUM
gujaf-316	510	7	)	)	PUNCT
gujaf-316	510	8	,	,	PUNCT
gujaf-316	510	9	pp	pp	PROPN
gujaf-316	510	10	.	.	PUNCT
gujaf-316	511	1	301	301	NUM
gujaf-316	511	2	-	-	SYM
gujaf-316	511	3	328	328	NUM
gujaf-316	511	4	.	.	PUNCT
gujaf-316	512	1	10.1108	10.1108	NUM
gujaf-316	512	2	/	/	SYM
gujaf-316	512	3	jgr-01	jgr-01	NOUN
gujaf-316	512	4	-	-	ADJ
gujaf-316	512	5	2018	2018	NUM
gujaf-316	512	6	-	-	PUNCT
gujaf-316	512	7	0004	0004	NUM
gujaf-316	512	8	.	.	PUNCT
gujaf-316	513	1	okegbe	okegbe	NOUN
gujaf-316	513	2	,	,	PUNCT
gujaf-316	513	3	t.	t.	PROPN
gujaf-316	513	4	o.	o.	PROPN
gujaf-316	513	5	,	,	PUNCT
gujaf-316	513	6	&	&	CCONJ
gujaf-316	513	7	egbunike	egbunike	PROPN
gujaf-316	513	8	,	,	PUNCT
gujaf-316	513	9	f.	f.	PROPN
gujaf-316	513	10	c.	c.	PROPN
gujaf-316	513	11	(	(	PUNCT
gujaf-316	513	12	2016	2016	NUM
gujaf-316	513	13	)	)	PUNCT
gujaf-316	513	14	.	.	PUNCT
gujaf-316	514	1	corporate	corporate	ADJ
gujaf-316	514	2	social	social	ADJ
gujaf-316	514	3	responsibility	responsibility	NOUN
gujaf-316	514	4	and	and	CCONJ
gujaf-316	514	5	financial	financial	ADJ
gujaf-316	514	6	performance	performance	NOUN
gujaf-316	514	7	of	of	ADP
gujaf-316	514	8	selected	select	VERB
gujaf-316	514	9	quoted	quote	VERB
gujaf-316	514	10	companies	company	NOUN
gujaf-316	514	11	in	in	ADP
gujaf-316	514	12	nigeria	nigeria	PROPN
gujaf-316	514	13	.	.	PUNCT
gujaf-316	515	1	ng	ng	PROPN
gujaf-316	515	2	-	-	PROPN
gujaf-316	515	3	journal	journal	NOUN
gujaf-316	515	4	of	of	ADP
gujaf-316	515	5	social	social	ADJ
gujaf-316	515	6	development	development	NOUN
gujaf-316	515	7	,	,	PUNCT
gujaf-316	515	8	5(4	5(4	NUM
gujaf-316	515	9	)	)	PUNCT
gujaf-316	515	10	,	,	PUNCT
gujaf-316	515	11	168	168	NUM
gujaf-316	515	12	-	-	SYM
gujaf-316	515	13	189	189	NUM
gujaf-316	515	14	.	.	PUNCT
gujaf-316	515	15	okeudo	okeudo	PROPN
gujaf-316	515	16	,	,	PUNCT
gujaf-316	515	17	e.	e.	PROPN
gujaf-316	515	18	o.	o.	PROPN
gujaf-316	515	19	(	(	PUNCT
gujaf-316	515	20	2012	2012	NUM
gujaf-316	515	21	)	)	PUNCT
gujaf-316	515	22	.	.	PUNCT
gujaf-316	516	1	impact	impact	NOUN
gujaf-316	516	2	of	of	ADP
gujaf-316	516	3	foreign	foreign	ADJ
gujaf-316	516	4	direct	direct	ADJ
gujaf-316	516	5	investment	investment	NOUN
gujaf-316	516	6	on	on	ADP
gujaf-316	516	7	economic	economic	ADJ
gujaf-316	516	8	growth	growth	NOUN
gujaf-316	516	9	in	in	ADP
gujaf-316	516	10	nigeria	nigeria	PROPN
gujaf-316	516	11	.	.	PUNCT
gujaf-316	517	1	journal	journal	PROPN
gujaf-316	517	2	of	of	ADP
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gujaf-316	517	4	and	and	CCONJ
gujaf-316	517	5	sustainable	sustainable	ADJ
gujaf-316	517	6	development	development	NOUN
gujaf-316	517	7	,	,	PUNCT
gujaf-316	517	8	3(11	3(11	NUM
gujaf-316	517	9	)	)	PUNCT
gujaf-316	517	10	,	,	PUNCT
gujaf-316	517	11	75	75	NUM
gujaf-316	517	12	-	-	SYM
gujaf-316	517	13	86	86	NUM
gujaf-316	517	14	.	.	PUNCT
gujaf-316	518	1	[	[	X
gujaf-316	518	2	issn	issn	NOUN
gujaf-316	518	3	:	:	PUNCT
gujaf-316	518	4	2222	2222	NUM
gujaf-316	518	5	-	-	SYM
gujaf-316	518	6	1708	1708	NUM
gujaf-316	518	7	]	]	PUNCT
gujaf-316	518	8	orlitzky	orlitzky	NOUN
gujaf-316	518	9	,	,	PUNCT
gujaf-316	518	10	m.	m.	NOUN
gujaf-316	518	11	,	,	PUNCT
gujaf-316	518	12	schmidt	schmidt	PROPN
gujaf-316	518	13	,	,	PUNCT
gujaf-316	518	14	f.l	f.l	PROPN
gujaf-316	518	15	.	.	PROPN
gujaf-316	518	16	,	,	PUNCT
gujaf-316	518	17	&	&	CCONJ
gujaf-316	518	18	rynes	ryne	NOUN
gujaf-316	518	19	,	,	PUNCT
gujaf-316	518	20	s.l	s.l	PROPN
gujaf-316	518	21	.	.	PROPN
gujaf-316	518	22	(	(	PUNCT
gujaf-316	518	23	2003	2003	NUM
gujaf-316	518	24	)	)	PUNCT
gujaf-316	518	25	.	.	PUNCT
gujaf-316	519	1	corporate	corporate	ADJ
gujaf-316	519	2	social	social	ADJ
gujaf-316	519	3	and	and	CCONJ
gujaf-316	519	4	financial	financial	ADJ
gujaf-316	519	5	performance	performance	NOUN
gujaf-316	519	6	:	:	PUNCT
gujaf-316	519	7	a	a	DET
gujaf-316	519	8	meta	meta	ADJ
gujaf-316	519	9	-	-	PUNCT
gujaf-316	519	10	analysis	analysis	NOUN
gujaf-316	519	11	.	.	PUNCT
gujaf-316	520	1	organization	organization	NOUN
gujaf-316	520	2	studies	study	NOUN
gujaf-316	520	3	,	,	PUNCT
gujaf-316	520	4	24(3	24(3	NUM
gujaf-316	520	5	)	)	PUNCT
gujaf-316	520	6	,	,	PUNCT
gujaf-316	520	7	103	103	NUM
gujaf-316	520	8	-	-	SYM
gujaf-316	520	9	441	441	NUM
gujaf-316	520	10	.	.	PUNCT
gujaf-316	521	1	quirós	quirós	ADJ
gujaf-316	521	2	,	,	PUNCT
gujaf-316	521	3	m.	m.	NOUN
gujaf-316	521	4	m.	m.	NOUN
gujaf-316	521	5	m.	m.	NOUN
gujaf-316	521	6	;	;	PUNCT
gujaf-316	521	7	quirós	quirós	ADJ
gujaf-316	521	8	,	,	PUNCT
gujaf-316	521	9	j.	j.	PROPN
gujaf-316	521	10	l.	l.	PROPN
gujaf-316	521	11	&	&	CCONJ
gujaf-316	521	12	herńandez	herńandez	PROPN
gujaf-316	521	13	,	,	PUNCT
gujaf-316	521	14	j.	j.	PROPN
gujaf-316	521	15	r.	r.	PROPN
gujaf-316	521	16	(	(	PUNCT
gujaf-316	521	17	2019	2019	NUM
gujaf-316	521	18	)	)	PUNCT
gujaf-316	521	19	.	.	PUNCT
gujaf-316	522	1	esg	esg	NOUN
gujaf-316	522	2	performance	performance	NOUN
gujaf-316	522	3	and	and	CCONJ
gujaf-316	522	4	shareholder	shareholder	NOUN
gujaf-316	522	5	value	value	NOUN
gujaf-316	522	6	creation	creation	NOUN
gujaf-316	522	7	in	in	ADP
gujaf-316	522	8	the	the	DET
gujaf-316	522	9	banking	banking	NOUN
gujaf-316	522	10	industry	industry	NOUN
gujaf-316	522	11	:	:	PUNCT
gujaf-316	522	12	international	international	ADJ
gujaf-316	522	13	differences	difference	NOUN
gujaf-316	522	14	.	.	PUNCT
gujaf-316	523	1	sustainability	sustainability	NOUN
gujaf-316	523	2	,	,	PUNCT
gujaf-316	523	3	pp	pp	ADJ
gujaf-316	523	4	.	.	PUNCT
gujaf-316	524	1	1	1	NUM
gujaf-316	524	2	-	-	SYM
gujaf-316	524	3	15	15	NUM
gujaf-316	524	4	.	.	PUNCT
gujaf-316	524	5	10.3390	10.3390	NUM
gujaf-316	524	6	/	/	SYM
gujaf-316	524	7	su11051404	su11051404	NOUN
gujaf-316	524	8	.	.	PUNCT
gujaf-316	525	1	rahman	rahman	PROPN
gujaf-316	525	2	,	,	PUNCT
gujaf-316	525	3	m.	m.	NOUN
gujaf-316	525	4	&	&	CCONJ
gujaf-316	525	5	chowdhury	chowdhury	PROPN
gujaf-316	525	6	,	,	PUNCT
gujaf-316	525	7	s.	s.	PROPN
gujaf-316	525	8	(	(	PUNCT
gujaf-316	525	9	2020	2020	NUM
gujaf-316	525	10	)	)	PUNCT
gujaf-316	525	11	.	.	PUNCT
gujaf-316	526	1	corporate	corporate	ADJ
gujaf-316	526	2	social	social	ADJ
gujaf-316	526	3	responsibility	responsibility	NOUN
gujaf-316	526	4	and	and	CCONJ
gujaf-316	526	5	firm	firm	ADJ
gujaf-316	526	6	financial	financial	ADJ
gujaf-316	526	7	performance	performance	NOUN
gujaf-316	526	8	:	:	PUNCT
gujaf-316	526	9	bangladeshi	bangladeshi	ADJ
gujaf-316	526	10	listed	list	VERB
gujaf-316	526	11	pharmaceuticals	pharmaceutical	NOUN
gujaf-316	526	12	companies	company	NOUN
gujaf-316	526	13	.	.	PUNCT
gujaf-316	527	1	journal	journal	NOUN
gujaf-316	527	2	of	of	ADP
gujaf-316	527	3	emerging	emerge	VERB
gujaf-316	527	4	technologies	technology	NOUN
gujaf-316	527	5	and	and	CCONJ
gujaf-316	527	6	innovative	innovative	ADJ
gujaf-316	527	7	research	research	NOUN
gujaf-316	527	8	,	,	PUNCT
gujaf-316	527	9	7(1	7(1	NUM
gujaf-316	527	10	)	)	PUNCT
gujaf-316	527	11	,	,	PUNCT
gujaf-316	527	12	pp	pp	PROPN
gujaf-316	527	13	.	.	PUNCT
gujaf-316	528	1	213	213	NUM
gujaf-316	528	2	-	-	SYM
gujaf-316	528	3	222	222	NUM
gujaf-316	528	4	.	.	PUNCT
gujaf-316	529	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3101658	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3101658	PROPN
gujaf-316	529	2	gusau	gusau	PROPN
gujaf-316	529	3	journal	journal	NOUN
gujaf-316	529	4	of	of	ADP
gujaf-316	529	5	accounting	accounting	NOUN
gujaf-316	529	6	and	and	CCONJ
gujaf-316	529	7	finance	finance	NOUN
gujaf-316	529	8	,	,	PUNCT
gujaf-316	529	9	vol	vol	NOUN
gujaf-316	529	10	.	.	PROPN
gujaf-316	529	11	5	5	NUM
gujaf-316	529	12	,	,	PUNCT
gujaf-316	529	13	issue	issue	NOUN
gujaf-316	529	14	2	2	NUM
gujaf-316	529	15	,	,	PUNCT
gujaf-316	529	16	october	october	PROPN
gujaf-316	529	17	,	,	PUNCT
gujaf-316	529	18	2024	2024	NUM
gujaf-316	529	19	123	123	NUM
gujaf-316	529	20	rahman	rahman	PROPN
gujaf-316	529	21	,	,	PUNCT
gujaf-316	529	22	m.	m.	NOUN
gujaf-316	529	23	&	&	CCONJ
gujaf-316	529	24	chowdhury	chowdhury	PROPN
gujaf-316	529	25	,	,	PUNCT
gujaf-316	529	26	s.	s.	PROPN
gujaf-316	529	27	(	(	PUNCT
gujaf-316	529	28	2020	2020	NUM
gujaf-316	529	29	)	)	PUNCT
gujaf-316	529	30	.	.	PUNCT
gujaf-316	530	1	corporate	corporate	ADJ
gujaf-316	530	2	social	social	ADJ
gujaf-316	530	3	responsibility	responsibility	NOUN
gujaf-316	530	4	and	and	CCONJ
gujaf-316	530	5	firm	firm	ADJ
gujaf-316	530	6	financial	financial	ADJ
gujaf-316	530	7	performance	performance	NOUN
gujaf-316	530	8	:	:	PUNCT
gujaf-316	530	9	bangladeshi	bangladeshi	ADJ
gujaf-316	530	10	listed	list	VERB
gujaf-316	530	11	pharmaceuticals	pharmaceutical	NOUN
gujaf-316	530	12	companies	company	NOUN
gujaf-316	530	13	.	.	PUNCT
gujaf-316	531	1	journal	journal	NOUN
gujaf-316	531	2	of	of	ADP
gujaf-316	531	3	emerging	emerge	VERB
gujaf-316	531	4	technologies	technology	NOUN
gujaf-316	531	5	and	and	CCONJ
gujaf-316	531	6	innovative	innovative	ADJ
gujaf-316	531	7	research	research	NOUN
gujaf-316	531	8	,	,	PUNCT
gujaf-316	531	9	7(1	7(1	NUM
gujaf-316	531	10	)	)	PUNCT
gujaf-316	531	11	,	,	PUNCT
gujaf-316	531	12	pp	pp	PROPN
gujaf-316	531	13	.	.	PUNCT
gujaf-316	532	1	213	213	NUM
gujaf-316	532	2	-	-	SYM
gujaf-316	532	3	222	222	NUM
gujaf-316	532	4	.	.	PUNCT
gujaf-316	533	1	rodriguez	rodriguez	NOUN
gujaf-316	533	2	-	-	PUNCT
gujaf-316	533	3	fernandez	fernandez	PROPN
gujaf-316	533	4	,	,	PUNCT
gujaf-316	533	5	m.	m.	NOUN
gujaf-316	533	6	(	(	PUNCT
gujaf-316	533	7	2015	2015	NUM
gujaf-316	533	8	)	)	PUNCT
gujaf-316	533	9	.	.	PUNCT
gujaf-316	534	1	social	social	ADJ
gujaf-316	534	2	performance	performance	NOUN
gujaf-316	534	3	and	and	CCONJ
gujaf-316	534	4	financial	financial	ADJ
gujaf-316	534	5	performance	performance	NOUN
gujaf-316	534	6	:	:	PUNCT
gujaf-316	534	7	the	the	DET
gujaf-316	534	8	role	role	NOUN
gujaf-316	534	9	of	of	ADP
gujaf-316	534	10	good	good	ADJ
gujaf-316	534	11	corporate	corporate	ADJ
gujaf-316	534	12	governance	governance	NOUN
gujaf-316	534	13	.	.	PUNCT
gujaf-316	535	1	business	business	NOUN
gujaf-316	535	2	research	research	PROPN
gujaf-316	535	3	quarterly	quarterly	ADV
gujaf-316	535	4	,	,	PUNCT
gujaf-316	535	5	19	19	NUM
gujaf-316	535	6	,	,	PUNCT
gujaf-316	535	7	pp	pp	ADJ
gujaf-316	535	8	.	.	PUNCT
gujaf-316	536	1	137	137	NUM
gujaf-316	536	2	-	-	SYM
gujaf-316	536	3	151	151	NUM
gujaf-316	536	4	.	.	PUNCT
gujaf-316	537	1	http://dx.doi.org/10.1016/j.brq.2015.08.001	http://dx.doi.org/10.1016/j.brq.2015.08.001	PROPN
gujaf-316	537	2	.	.	PUNCT
gujaf-316	538	1	sandaruwan	sandaruwan	PROPN
gujaf-316	538	2	,	,	PUNCT
gujaf-316	538	3	h.	h.	PROPN
gujaf-316	538	4	m.	m.	PROPN
gujaf-316	538	5	t.	t.	PROPN
gujaf-316	538	6	g.	g.	PROPN
gujaf-316	538	7	c.	c.	PROPN
gujaf-316	538	8	,	,	PUNCT
gujaf-316	538	9	&	&	CCONJ
gujaf-316	538	10	ajward	ajward	PROPN
gujaf-316	538	11	,	,	PUNCT
gujaf-316	538	12	r.	r.	PROPN
gujaf-316	538	13	(	(	PUNCT
gujaf-316	538	14	2017	2017	NUM
gujaf-316	538	15	)	)	PUNCT
gujaf-316	538	16	.	.	PUNCT
gujaf-316	539	1	the	the	DET
gujaf-316	539	2	relationship	relationship	NOUN
gujaf-316	539	3	between	between	ADP
gujaf-316	539	4	scholtens	scholtens	PROPN
gujaf-316	539	5	,	,	PUNCT
gujaf-316	539	6	b.	b.	PROPN
gujaf-316	539	7	,	,	PUNCT
gujaf-316	539	8	&	&	CCONJ
gujaf-316	539	9	van’t	van’t	NUM
gujaf-316	539	10	klooster	klooster	NOUN
gujaf-316	539	11	,	,	PUNCT
gujaf-316	539	12	s.	s.	PROPN
gujaf-316	539	13	(	(	PUNCT
gujaf-316	539	14	2019	2019	NUM
gujaf-316	539	15	)	)	PUNCT
gujaf-316	539	16	.	.	PUNCT
gujaf-316	540	1	sustainability	sustainability	NOUN
gujaf-316	540	2	and	and	CCONJ
gujaf-316	540	3	bank	bank	NOUN
gujaf-316	540	4	risk	risk	NOUN
gujaf-316	540	5	,	,	PUNCT
gujaf-316	540	6	5(2	5(2	NUM
gujaf-316	540	7	)	)	PUNCT
gujaf-316	540	8	,	,	PUNCT
gujaf-316	540	9	pp	pp	ADP
gujaf-316	540	10	.	.	PUNCT
gujaf-316	541	1	1	1	NUM
gujaf-316	541	2	-	-	SYM
gujaf-316	541	3	8	8	NUM
gujaf-316	541	4	.	.	NOUN
gujaf-316	541	5	10.1057	10.1057	NUM
gujaf-316	541	6	/	/	SYM
gujaf-316	541	7	s41599	s41599	NOUN
gujaf-316	541	8	-	-	PUNCT
gujaf-316	541	9	019	019	NUM
gujaf-316	541	10	-	-	PUNCT
gujaf-316	541	11	0315	0315	NUM
gujaf-316	541	12	-	-	SYM
gujaf-316	541	13	9	9	NUM
gujaf-316	541	14	.	.	NOUN
gujaf-316	541	15	septianto	septianto	NOUN
gujaf-316	541	16	,	,	PUNCT
gujaf-316	541	17	f.	f.	PROPN
gujaf-316	541	18	&	&	CCONJ
gujaf-316	541	19	viverita	viverita	PROPN
gujaf-316	541	20	.	.	PUNCT
gujaf-316	542	1	(	(	PUNCT
gujaf-316	542	2	2021	2021	NUM
gujaf-316	542	3	)	)	PUNCT
gujaf-316	542	4	.	.	PUNCT
gujaf-316	543	1	the	the	DET
gujaf-316	543	2	effect	effect	NOUN
gujaf-316	543	3	of	of	ADP
gujaf-316	543	4	corporate	corporate	ADJ
gujaf-316	543	5	social	social	ADJ
gujaf-316	543	6	responsibility	responsibility	NOUN
gujaf-316	543	7	on	on	ADP
gujaf-316	543	8	bank	bank	NOUN
gujaf-316	543	9	efficiency	efficiency	NOUN
gujaf-316	543	10	in	in	ADP
gujaf-316	543	11	developed	develop	VERB
gujaf-316	543	12	countries	country	NOUN
gujaf-316	543	13	.	.	PUNCT
gujaf-316	544	1	advances	advance	NOUN
gujaf-316	544	2	in	in	ADP
gujaf-316	544	3	economics	economic	NOUN
gujaf-316	544	4	,	,	PUNCT
gujaf-316	544	5	business	business	NOUN
gujaf-316	544	6	and	and	CCONJ
gujaf-316	544	7	management	management	NOUN
gujaf-316	544	8	research	research	NOUN
gujaf-316	544	9	,	,	PUNCT
gujaf-316	544	10	179	179	NUM
gujaf-316	544	11	,	,	PUNCT
gujaf-316	544	12	pp	pp	ADJ
gujaf-316	544	13	.	.	PUNCT
gujaf-316	545	1	245	245	NUM
gujaf-316	545	2	-	-	SYM
gujaf-316	545	3	251	251	NUM
gujaf-316	545	4	.	.	PUNCT
gujaf-316	546	1	setiawan	setiawan	PROPN
gujaf-316	546	2	,	,	PUNCT
gujaf-316	546	3	d.	d.	PROPN
gujaf-316	546	4	;	;	PUNCT
gujaf-316	546	5	ronny	ronny	PROPN
gujaf-316	546	6	,	,	PUNCT
gujaf-316	546	7	p.	p.	NOUN
gujaf-316	546	8	;	;	PUNCT
gujaf-316	546	9	vina	vina	PROPN
gujaf-316	546	10	,	,	PUNCT
gujaf-316	546	11	a.	a.	PROPN
gujaf-316	546	12	&	&	CCONJ
gujaf-316	546	13	anas	anas	PROPN
gujaf-316	546	14	,	,	PUNCT
gujaf-316	546	15	w.	w.	PROPN
gujaf-316	546	16	(	(	PUNCT
gujaf-316	546	17	2019	2019	NUM
gujaf-316	546	18	)	)	PUNCT
gujaf-316	546	19	.	.	PUNCT
gujaf-316	547	1	does	do	AUX
gujaf-316	547	2	corporate	corporate	ADJ
gujaf-316	547	3	social	social	ADJ
gujaf-316	547	4	responsibility	responsibility	NOUN
gujaf-316	547	5	affect	affect	VERB
gujaf-316	547	6	earnings	earning	NOUN
gujaf-316	547	7	management	management	NOUN
gujaf-316	547	8	?	?	PUNCT
gujaf-316	548	1	evidence	evidence	NOUN
gujaf-316	548	2	from	from	ADP
gujaf-316	548	3	the	the	DET
gujaf-316	548	4	indonesian	indonesian	ADJ
gujaf-316	548	5	banking	banking	NOUN
gujaf-316	548	6	industry	industry	NOUN
gujaf-316	548	7	.	.	PUNCT
gujaf-316	549	1	business	business	NOUN
gujaf-316	549	2	:	:	PUNCT
gujaf-316	549	3	theory	theory	NOUN
gujaf-316	549	4	and	and	CCONJ
gujaf-316	549	5	practice	practice	NOUN
gujaf-316	549	6	,	,	PUNCT
gujaf-316	549	7	20	20	NUM
gujaf-316	549	8	,	,	PUNCT
gujaf-316	549	9	pp	pp	ADJ
gujaf-316	549	10	.	.	PUNCT
gujaf-316	550	1	372	372	NUM
gujaf-316	550	2	-	-	SYM
gujaf-316	550	3	378	378	NUM
gujaf-316	550	4	.	.	PUNCT
gujaf-316	550	5	10.3846	10.3846	NUM
gujaf-316	550	6	/	/	SYM
gujaf-316	550	7	btp.2019.35	btp.2019.35	NOUN
gujaf-316	550	8	.	.	PUNCT
gujaf-316	550	9	siueia	siueia	PROPN
gujaf-316	550	10	,	,	PUNCT
gujaf-316	550	11	t.	t.	PROPN
gujaf-316	550	12	t.	t.	PROPN
gujaf-316	550	13	&	&	CCONJ
gujaf-316	550	14	wang	wang	PROPN
gujaf-316	550	15	,	,	PUNCT
gujaf-316	550	16	j.	j.	PROPN
gujaf-316	550	17	(	(	PUNCT
gujaf-316	550	18	2019	2019	NUM
gujaf-316	550	19	)	)	PUNCT
gujaf-316	550	20	.	.	PUNCT
gujaf-316	551	1	corporate	corporate	ADJ
gujaf-316	551	2	social	social	ADJ
gujaf-316	551	3	responsibility	responsibility	NOUN
gujaf-316	551	4	and	and	CCONJ
gujaf-316	551	5	financial	financial	ADJ
gujaf-316	551	6	performance	performance	NOUN
gujaf-316	551	7	:	:	PUNCT
gujaf-316	551	8	a	a	DET
gujaf-316	551	9	comparative	comparative	ADJ
gujaf-316	551	10	study	study	NOUN
gujaf-316	551	11	in	in	ADP
gujaf-316	551	12	the	the	DET
gujaf-316	551	13	subsaharan	subsaharan	PROPN
gujaf-316	551	14	africa	africa	PROPN
gujaf-316	551	15	banking	banking	NOUN
gujaf-316	551	16	sector	sector	NOUN
gujaf-316	551	17	.	.	PUNCT
gujaf-316	552	1	journal	journal	NOUN
gujaf-316	552	2	of	of	ADP
gujaf-316	552	3	cleaner	clean	ADJ
gujaf-316	552	4	production	production	NOUN
gujaf-316	552	5	,	,	PUNCT
gujaf-316	552	6	266(2019	266(2019	NUM
gujaf-316	552	7	)	)	PUNCT
gujaf-316	552	8	,	,	PUNCT
gujaf-316	552	9	pp	pp	ADP
gujaf-316	552	10	.	.	PUNCT
gujaf-316	553	1	658	658	NUM
gujaf-316	553	2	-	-	SYM
gujaf-316	553	3	668	668	NUM
gujaf-316	553	4	.	.	PUNCT
gujaf-316	554	1	https://www.sciencedirect.com/science/article/pii/s0959652619310972	https://www.sciencedirect.com/science/article/pii/s0959652619310972	PROPN
gujaf-316	554	2	.	.	PUNCT
gujaf-316	554	3	siueia	siueia	PROPN
gujaf-316	554	4	,	,	PUNCT
gujaf-316	554	5	t.	t.	PROPN
gujaf-316	554	6	t.	t.	PROPN
gujaf-316	554	7	&	&	CCONJ
gujaf-316	554	8	wang	wang	PROPN
gujaf-316	554	9	,	,	PUNCT
gujaf-316	554	10	j.	j.	PROPN
gujaf-316	554	11	(	(	PUNCT
gujaf-316	554	12	2019	2019	NUM
gujaf-316	554	13	)	)	PUNCT
gujaf-316	554	14	.	.	PUNCT
gujaf-316	555	1	corporate	corporate	ADJ
gujaf-316	555	2	social	social	ADJ
gujaf-316	555	3	responsibility	responsibility	NOUN
gujaf-316	555	4	and	and	CCONJ
gujaf-316	555	5	financial	financial	ADJ
gujaf-316	555	6	performance	performance	NOUN
gujaf-316	555	7	:	:	PUNCT
gujaf-316	555	8	a	a	DET
gujaf-316	555	9	comparative	comparative	ADJ
gujaf-316	555	10	study	study	NOUN
gujaf-316	555	11	in	in	ADP
gujaf-316	555	12	the	the	DET
gujaf-316	555	13	subsaharan	subsaharan	PROPN
gujaf-316	555	14	africa	africa	PROPN
gujaf-316	555	15	banking	banking	NOUN
gujaf-316	555	16	sector	sector	NOUN
gujaf-316	555	17	.	.	PUNCT
gujaf-316	556	1	journal	journal	NOUN
gujaf-316	556	2	of	of	ADP
gujaf-316	556	3	cleaner	clean	ADJ
gujaf-316	556	4	production	production	NOUN
gujaf-316	556	5	,	,	PUNCT
gujaf-316	556	6	266(2019	266(2019	NUM
gujaf-316	556	7	)	)	PUNCT
gujaf-316	556	8	,	,	PUNCT
gujaf-316	556	9	pp	pp	ADP
gujaf-316	556	10	.	.	PUNCT
gujaf-316	557	1	658	658	NUM
gujaf-316	557	2	-	-	SYM
gujaf-316	557	3	668	668	NUM
gujaf-316	557	4	.	.	PUNCT
gujaf-316	558	1	https://www.sciencedirect.com/science/article/pii/s0959652619310972	https://www.sciencedirect.com/science/article/pii/s0959652619310972	PROPN
gujaf-316	558	2	.	.	PUNCT
gujaf-316	558	3	stobierski	stobierski	PROPN
gujaf-316	558	4	,	,	PUNCT
gujaf-316	558	5	tim	tim	PROPN
gujaf-316	558	6	.	.	PROPN
gujaf-316	558	7	2020	2020	NUM
gujaf-316	558	8	.	.	PUNCT
gujaf-316	559	1	organizational	organizational	ADJ
gujaf-316	559	2	change	change	NOUN
gujaf-316	559	3	management	management	NOUN
gujaf-316	559	4	:	:	PUNCT
gujaf-316	559	5	what	what	PRON
gujaf-316	559	6	it	it	PRON
gujaf-316	559	7	is	be	AUX
gujaf-316	559	8	&	&	CCONJ
gujaf-316	559	9	why	why	SCONJ
gujaf-316	559	10	it	it	PRON
gujaf-316	559	11	’s	’	VERB
gujaf-316	559	12	important	important	ADJ
gujaf-316	559	13	.	.	PUNCT
gujaf-316	560	1	harvard	harvard	PROPN
gujaf-316	560	2	business	business	PROPN
gujaf-316	560	3	school	school	PROPN
gujaf-316	560	4	online	online	ADV
gujaf-316	560	5	.	.	PUNCT
gujaf-316	561	1	available	available	ADJ
gujaf-316	561	2	online	online	ADV
gujaf-316	561	3	:	:	PUNCT
gujaf-316	561	4	https://online.hbs.edu/blog/post/organizational-change-management	https://online.hbs.edu/blog/post/organizational-change-management	NOUN
gujaf-316	561	5	(	(	PUNCT
gujaf-316	561	6	accessed	access	VERB
gujaf-316	561	7	on	on	ADP
gujaf-316	561	8	20	20	NUM
gujaf-316	561	9	december	december	PROPN
gujaf-316	561	10	2022	2022	NUM
gujaf-316	561	11	)	)	PUNCT
gujaf-316	561	12	.	.	PUNCT
gujaf-316	562	1	susanto	susanto	PROPN
gujaf-316	562	2	,	,	PUNCT
gujaf-316	562	3	t.	t.	PROPN
gujaf-316	562	4	,	,	PUNCT
gujaf-316	562	5	purwandari	purwandari	NOUN
gujaf-316	562	6	,	,	PUNCT
gujaf-316	562	7	r.	r.	PROPN
gujaf-316	562	8	and	and	CCONJ
gujaf-316	562	9	wuri	wuri	PROPN
gujaf-316	562	10	wuryaningsih	wuryaningsih	PROPN
gujaf-316	562	11	,	,	PUNCT
gujaf-316	562	12	e.	e.	PROPN
gujaf-316	562	13	(	(	PUNCT
gujaf-316	562	14	2017	2017	NUM
gujaf-316	562	15	)	)	PUNCT
gujaf-316	562	16	‘	'	PUNCT
gujaf-316	562	17	prevalence	prevalence	NOUN
gujaf-316	562	18	and	and	CCONJ
gujaf-316	562	19	associated	associated	ADJ
gujaf-316	562	20	factors	factor	NOUN
gujaf-316	562	21	of	of	ADP
gujaf-316	562	22	health	health	NOUN
gujaf-316	562	23	problems	problem	NOUN
gujaf-316	562	24	among	among	ADP
gujaf-316	562	25	indonesian	indonesian	ADJ
gujaf-316	562	26	farmers	farmer	NOUN
gujaf-316	562	27	’	'	PUNCT
gujaf-316	562	28	,	,	PUNCT
gujaf-316	562	29	chinese	chinese	ADJ
gujaf-316	562	30	nursing	nursing	NOUN
gujaf-316	562	31	research	research	NOUN
gujaf-316	562	32	,	,	PUNCT
gujaf-316	562	33	4(1	4(1	NOUN
gujaf-316	562	34	)	)	PUNCT
gujaf-316	562	35	,	,	PUNCT
gujaf-316	562	36	pp	pp	ADP
gujaf-316	562	37	.	.	PUNCT
gujaf-316	563	1	31–37	31–37	INTJ
gujaf-316	563	2	.	.	PUNCT
gujaf-316	564	1	doi	doi	NOUN
gujaf-316	564	2	:	:	PUNCT
gujaf-316	564	3	10.1016	10.1016	NUM
gujaf-316	564	4	/	/	SYM
gujaf-316	564	5	j.cnre.2017.03.008	j.cnre.2017.03.008	PROPN
gujaf-316	564	6	.	.	PUNCT
gujaf-316	565	1	tanggamani	tanggamani	PROPN
gujaf-316	565	2	,	,	PUNCT
gujaf-316	565	3	v.	v.	ADV
gujaf-316	565	4	,	,	PUNCT
gujaf-316	565	5	amran	amran	ADJ
gujaf-316	565	6	,	,	PUNCT
gujaf-316	565	7	a.	a.	NOUN
gujaf-316	565	8	,	,	PUNCT
gujaf-316	565	9	&	&	CCONJ
gujaf-316	565	10	ramayah	ramayah	PROPN
gujaf-316	565	11	,	,	PUNCT
gujaf-316	565	12	t.	t.	PROPN
gujaf-316	565	13	(	(	PUNCT
gujaf-316	565	14	2018	2018	NUM
gujaf-316	565	15	)	)	PUNCT
gujaf-316	565	16	.	.	PUNCT
gujaf-316	566	1	the	the	DET
gujaf-316	566	2	corporate	corporate	ADJ
gujaf-316	566	3	social	social	ADJ
gujaf-316	566	4	responsibility	responsibility	NOUN
gujaf-316	566	5	and	and	CCONJ
gujaf-316	566	6	corporate	corporate	ADJ
gujaf-316	566	7	financial	financial	ADJ
gujaf-316	566	8	performance	performance	NOUN
gujaf-316	566	9	virtuous	virtuous	ADJ
gujaf-316	566	10	loop	loop	NOUN
gujaf-316	566	11	:	:	PUNCT
gujaf-316	566	12	a	a	DET
gujaf-316	566	13	theoretical	theoretical	ADJ
gujaf-316	566	14	framework	framework	NOUN
gujaf-316	566	15	.	.	PUNCT
gujaf-316	567	1	global	global	ADJ
gujaf-316	567	2	business	business	NOUN
gujaf-316	567	3	and	and	CCONJ
gujaf-316	567	4	management	management	NOUN
gujaf-316	567	5	research	research	NOUN
gujaf-316	567	6	:	:	PUNCT
gujaf-316	567	7	an	an	DET
gujaf-316	567	8	international	international	ADJ
gujaf-316	567	9	journal	journal	NOUN
gujaf-316	567	10	,	,	PUNCT
gujaf-316	567	11	10(1	10(1	NUM
gujaf-316	567	12	)	)	PUNCT
gujaf-316	567	13	,	,	PUNCT
gujaf-316	567	14	331–343	331–343	NUM
gujaf-316	567	15	.	.	PUNCT
gujaf-316	568	1	ullman	ullman	PROPN
gujaf-316	568	2	,	,	PUNCT
gujaf-316	568	3	a.	a.	PROPN
gujaf-316	568	4	,	,	PUNCT
gujaf-316	568	5	1985	1985	NUM
gujaf-316	568	6	.	.	PUNCT
gujaf-316	569	1	a	a	DET
gujaf-316	569	2	critical	critical	ADJ
gujaf-316	569	3	examination	examination	NOUN
gujaf-316	569	4	of	of	ADP
gujaf-316	569	5	the	the	DET
gujaf-316	569	6	relationship	relationship	NOUN
gujaf-316	569	7	among	among	ADP
gujaf-316	569	8	social	social	ADJ
gujaf-316	569	9	performance	performance	NOUN
gujaf-316	569	10	,	,	PUNCT
gujaf-316	569	11	social	social	ADJ
gujaf-316	569	12	disclosure	disclosure	NOUN
gujaf-316	569	13	,	,	PUNCT
gujaf-316	569	14	and	and	CCONJ
gujaf-316	569	15	economic	economic	ADJ
gujaf-316	569	16	performance	performance	NOUN
gujaf-316	569	17	.	.	PUNCT
gujaf-316	570	1	academy	academy	PROPN
gujaf-316	570	2	of	of	ADP
gujaf-316	570	3	management	management	PROPN
gujaf-316	570	4	review	review	PROPN
gujaf-316	570	5	,	,	PUNCT
gujaf-316	570	6	10(3	10(3	NUM
gujaf-316	570	7	)	)	PUNCT
gujaf-316	570	8	,	,	PUNCT
gujaf-316	570	9	pp.540	pp.540	PROPN
gujaf-316	570	10	-	-	PUNCT
gujaf-316	570	11	577	577	NUM
gujaf-316	570	12	.	.	PUNCT
gujaf-316	571	1	waddock	waddock	PROPN
gujaf-316	571	2	,	,	PUNCT
gujaf-316	571	3	s.a	s.a	PROPN
gujaf-316	571	4	.	.	PROPN
gujaf-316	571	5	and	and	CCONJ
gujaf-316	571	6	graves	grave	NOUN
gujaf-316	571	7	,	,	PUNCT
gujaf-316	571	8	s.b	s.b	PROPN
gujaf-316	571	9	.	.	PROPN
gujaf-316	571	10	,	,	PUNCT
gujaf-316	571	11	1997	1997	NUM
gujaf-316	571	12	.	.	PUNCT
gujaf-316	572	1	the	the	DET
gujaf-316	572	2	corporate	corporate	ADJ
gujaf-316	572	3	social	social	ADJ
gujaf-316	572	4	performance	performance	NOUN
gujaf-316	572	5	-	-	PUNCT
gujaf-316	572	6	financial	financial	ADJ
gujaf-316	572	7	performance	performance	NOUN
gujaf-316	572	8	link	link	NOUN
gujaf-316	572	9	.	.	PUNCT
gujaf-316	573	1	strategic	strategic	ADJ
gujaf-316	573	2	management	management	NOUN
gujaf-316	573	3	journal	journal	NOUN
gujaf-316	573	4	,	,	PUNCT
gujaf-316	573	5	pp.303	pp.303	PROPN
gujaf-316	573	6	-	-	PROPN
gujaf-316	573	7	319	319	PROPN
gujaf-316	573	8	.	.	PUNCT
gujaf-316	574	1	wasara	wasara	PROPN
gujaf-316	574	2	,	,	PUNCT
gujaf-316	574	3	t.	t.	PROPN
gujaf-316	574	4	m.	m.	PROPN
gujaf-316	574	5	&	&	CCONJ
gujaf-316	574	6	ganda	ganda	PROPN
gujaf-316	574	7	,	,	PUNCT
gujaf-316	574	8	f.	f.	PROPN
gujaf-316	574	9	(	(	PUNCT
gujaf-316	574	10	2019	2019	NUM
gujaf-316	574	11	)	)	PUNCT
gujaf-316	574	12	.	.	PUNCT
gujaf-316	575	1	the	the	DET
gujaf-316	575	2	relationship	relationship	NOUN
gujaf-316	575	3	between	between	ADP
gujaf-316	575	4	corporate	corporate	ADJ
gujaf-316	575	5	sustainability	sustainability	NOUN
gujaf-316	575	6	disclosure	disclosure	NOUN
gujaf-316	575	7	and	and	CCONJ
gujaf-316	575	8	firm	firm	ADJ
gujaf-316	575	9	financial	financial	ADJ
gujaf-316	575	10	performance	performance	NOUN
gujaf-316	575	11	in	in	ADP
gujaf-316	575	12	johannesburg	johannesburg	PROPN
gujaf-316	575	13	stock	stock	PROPN
gujaf-316	575	14	exchange	exchange	PROPN
gujaf-316	575	15	(	(	PUNCT
gujaf-316	575	16	jse	jse	PROPN
gujaf-316	575	17	)	)	PUNCT
gujaf-316	575	18	listed	list	VERB
gujaf-316	575	19	mining	mining	NOUN
gujaf-316	575	20	companies	company	NOUN
gujaf-316	575	21	.	.	PUNCT
gujaf-316	576	1	sustainability	sustainability	NOUN
gujaf-316	576	2	,	,	PUNCT
gujaf-316	576	3	11(4496	11(4496	NUM
gujaf-316	576	4	)	)	PUNCT
gujaf-316	576	5	,	,	PUNCT
gujaf-316	576	6	pp	pp	ADP
gujaf-316	576	7	.	.	PUNCT
gujaf-316	577	1	1	1	NUM
gujaf-316	577	2	-	-	SYM
gujaf-316	577	3	23	23	NUM
gujaf-316	577	4	.	.	PUNCT
gujaf-316	578	1	10.3390	10.3390	NUM
gujaf-316	578	2	/	/	SYM
gujaf-316	578	3	su11164496	su11164496	NOUN
gujaf-316	578	4	.	.	PUNCT
gujaf-316	579	1	xiaojing	xiaojing	PROPN
gujaf-316	579	2	,	,	PUNCT
gujaf-316	579	3	g.e	g.e	PROPN
gujaf-316	579	4	.	.	PUNCT
gujaf-316	580	1	(	(	PUNCT
gujaf-316	580	2	may	may	PROPN
gujaf-316	580	3	15	15	NUM
gujaf-316	580	4	,	,	PUNCT
gujaf-316	580	5	2020	2020	NUM
gujaf-316	580	6	)	)	PUNCT
gujaf-316	580	7	.	.	PUNCT
gujaf-316	581	1	exploring	explore	VERB
gujaf-316	581	2	factors	factor	NOUN
gujaf-316	581	3	of	of	ADP
gujaf-316	581	4	corporate	corporate	ADJ
gujaf-316	581	5	social	social	ADJ
gujaf-316	581	6	responsibility	responsibility	NOUN
gujaf-316	581	7	in	in	ADP
gujaf-316	581	8	luxury	luxury	NOUN
gujaf-316	581	9	hotels	hotel	NOUN
gujaf-316	581	10	:	:	PUNCT
gujaf-316	581	11	the	the	DET
gujaf-316	581	12	case	case	NOUN
gujaf-316	581	13	of	of	ADP
gujaf-316	581	14	marriot	marriot	PROPN
gujaf-316	581	15	hotel	hotel	PROPN
gujaf-316	581	16	.	.	PUNCT
gujaf-316	582	1	https://wkuwire.org/handle/20.500.12540/403	https://wkuwire.org/handle/20.500.12540/403	NOUN
gujaf-316	582	2	.	.	PUNCT
gujaf-316	583	1	http://dx.doi.org/10.1016/j.brq.2015.08.001	http://dx.doi.org/10.1016/j.brq.2015.08.001	PROPN
gujaf-316	583	2	https://www.sciencedirect.com/science/article/pii/s0959652619310972	https://www.sciencedirect.com/science/article/pii/s0959652619310972	PROPN
gujaf-316	584	1	https://www.sciencedirect.com/science/article/pii/s0959652619310972	https://www.sciencedirect.com/science/article/pii/s0959652619310972	PROPN
gujaf-316	584	2	https://wkuwire.org/handle/20.500.12540/403	https://wkuwire.org/handle/20.500.12540/403	VERB