id	sid	tid	token	lemma	pos
gujaf-319	1	1	gusau	gusau	PROPN
gujaf-319	1	2	journal	journal	NOUN
gujaf-319	1	3	of	of	ADP
gujaf-319	1	4	accounting	accounting	NOUN
gujaf-319	1	5	and	and	CCONJ
gujaf-319	1	6	finance	finance	NOUN
gujaf-319	1	7	,	,	PUNCT
gujaf-319	1	8	vol	vol	NOUN
gujaf-319	1	9	.	.	PROPN
gujaf-319	1	10	5	5	NUM
gujaf-319	1	11	,	,	PUNCT
gujaf-319	1	12	issue	issue	NOUN
gujaf-319	1	13	2	2	NUM
gujaf-319	1	14	,	,	PUNCT
gujaf-319	1	15	october	october	PROPN
gujaf-319	1	16	,	,	PUNCT
gujaf-319	1	17	2024	2024	NUM
gujaf-319	1	18	i	i	PRON
gujaf-319	1	19	gusau	gusau	PROPN
gujaf-319	1	20	journal	journal	NOUN
gujaf-319	1	21	of	of	ADP
gujaf-319	1	22	accounting	accounting	NOUN
gujaf-319	1	23	and	and	CCONJ
gujaf-319	1	24	finance	finance	NOUN
gujaf-319	1	25	(	(	PUNCT
gujaf-319	1	26	gujaf	gujaf	NOUN
gujaf-319	1	27	)	)	PUNCT
gujaf-319	1	28	vol	vol	NOUN
gujaf-319	1	29	.	.	NOUN
gujaf-319	2	1	5	5	NUM
gujaf-319	2	2	issue	issue	NOUN
gujaf-319	2	3	2	2	NUM
gujaf-319	2	4	,	,	PUNCT
gujaf-319	2	5	october	october	PROPN
gujaf-319	2	6	,	,	PUNCT
gujaf-319	2	7	2024	2024	NUM
gujaf-319	2	8	issn	issn	X
gujaf-319	2	9	:	:	PUNCT
gujaf-319	2	10	2756	2756	NUM
gujaf-319	2	11	-	-	PUNCT
gujaf-319	2	12	665x	665x	NOUN
gujaf-319	2	13	a	a	DET
gujaf-319	2	14	publication	publication	NOUN
gujaf-319	2	15	of	of	ADP
gujaf-319	2	16	department	department	NOUN
gujaf-319	2	17	of	of	ADP
gujaf-319	2	18	accounting	accounting	NOUN
gujaf-319	2	19	and	and	CCONJ
gujaf-319	2	20	finance	finance	NOUN
gujaf-319	2	21	,	,	PUNCT
gujaf-319	2	22	faculty	faculty	NOUN
gujaf-319	2	23	of	of	ADP
gujaf-319	2	24	management	management	NOUN
gujaf-319	2	25	and	and	CCONJ
gujaf-319	2	26	social	social	ADJ
gujaf-319	2	27	sciences	science	NOUN
gujaf-319	2	28	,	,	PUNCT
gujaf-319	2	29	federal	federal	ADJ
gujaf-319	2	30	university	university	NOUN
gujaf-319	2	31	gusau	gusau	NOUN
gujaf-319	2	32	,	,	PUNCT
gujaf-319	2	33	zamfara	zamfara	PROPN
gujaf-319	2	34	state	state	PROPN
gujaf-319	2	35	-nigeria	-nigeria	PROPN
gujaf-319	2	36	gusau	gusau	ADJ
gujaf-319	2	37	journal	journal	NOUN
gujaf-319	2	38	of	of	ADP
gujaf-319	2	39	accounting	accounting	NOUN
gujaf-319	2	40	and	and	CCONJ
gujaf-319	2	41	finance	finance	NOUN
gujaf-319	2	42	,	,	PUNCT
gujaf-319	2	43	vol	vol	NOUN
gujaf-319	2	44	.	.	PROPN
gujaf-319	2	45	5	5	NUM
gujaf-319	2	46	,	,	PUNCT
gujaf-319	2	47	issue	issue	NOUN
gujaf-319	2	48	2	2	NUM
gujaf-319	2	49	,	,	PUNCT
gujaf-319	2	50	october	october	PROPN
gujaf-319	2	51	,	,	PUNCT
gujaf-319	2	52	2024	2024	NUM
gujaf-319	2	53	ii	ii	NUM
gujaf-319	2	54	©	©	PROPN
gujaf-319	2	55	department	department	PROPN
gujaf-319	2	56	of	of	ADP
gujaf-319	2	57	accounting	accounting	NOUN
gujaf-319	2	58	and	and	CCONJ
gujaf-319	2	59	finance	finance	NOUN
gujaf-319	2	60	vol	vol	NOUN
gujaf-319	2	61	.	.	PUNCT
gujaf-319	2	62	5	5	NUM
gujaf-319	2	63	issue	issue	NOUN
gujaf-319	2	64	2	2	NUM
gujaf-319	2	65	october	october	PROPN
gujaf-319	2	66	,	,	PUNCT
gujaf-319	2	67	2024	2024	NUM
gujaf-319	2	68	issn	issn	X
gujaf-319	2	69	:	:	PUNCT
gujaf-319	2	70	2756	2756	NUM
gujaf-319	2	71	-	-	PUNCT
gujaf-319	2	72	665x	665x	NOUN
gujaf-319	2	73	a	a	DET
gujaf-319	2	74	publication	publication	NOUN
gujaf-319	2	75	of	of	ADP
gujaf-319	2	76	department	department	NOUN
gujaf-319	2	77	of	of	ADP
gujaf-319	2	78	accounting	accounting	NOUN
gujaf-319	2	79	and	and	CCONJ
gujaf-319	2	80	finance	finance	NOUN
gujaf-319	2	81	,	,	PUNCT
gujaf-319	2	82	faculty	faculty	NOUN
gujaf-319	2	83	of	of	ADP
gujaf-319	2	84	management	management	NOUN
gujaf-319	2	85	and	and	CCONJ
gujaf-319	2	86	social	social	ADJ
gujaf-319	2	87	sciences	science	NOUN
gujaf-319	2	88	,	,	PUNCT
gujaf-319	2	89	federal	federal	ADJ
gujaf-319	2	90	university	university	NOUN
gujaf-319	2	91	gusau	gusau	NOUN
gujaf-319	2	92	,	,	PUNCT
gujaf-319	2	93	zamfara	zamfara	PROPN
gujaf-319	2	94	state	state	NOUN
gujaf-319	2	95	-nigeria	-nigeria	PROPN
gujaf-319	2	96	all	all	DET
gujaf-319	2	97	rights	right	NOUN
gujaf-319	2	98	reserved	reserve	VERB
gujaf-319	2	99	except	except	SCONJ
gujaf-319	2	100	for	for	ADP
gujaf-319	2	101	academic	academic	ADJ
gujaf-319	2	102	purposes	purpose	NOUN
gujaf-319	2	103	no	no	DET
gujaf-319	2	104	part	part	NOUN
gujaf-319	2	105	or	or	CCONJ
gujaf-319	2	106	whole	whole	NOUN
gujaf-319	2	107	of	of	ADP
gujaf-319	2	108	this	this	DET
gujaf-319	2	109	publication	publication	NOUN
gujaf-319	2	110	is	be	AUX
gujaf-319	2	111	allowed	allow	VERB
gujaf-319	2	112	to	to	PART
gujaf-319	2	113	be	be	AUX
gujaf-319	2	114	reproduced	reproduce	VERB
gujaf-319	2	115	,	,	PUNCT
gujaf-319	2	116	stored	store	VERB
gujaf-319	2	117	in	in	ADP
gujaf-319	2	118	a	a	DET
gujaf-319	2	119	retrieval	retrieval	NOUN
gujaf-319	2	120	system	system	NOUN
gujaf-319	2	121	or	or	CCONJ
gujaf-319	2	122	transmitted	transmit	VERB
gujaf-319	2	123	in	in	ADP
gujaf-319	2	124	any	any	DET
gujaf-319	2	125	form	form	NOUN
gujaf-319	2	126	or	or	CCONJ
gujaf-319	2	127	by	by	ADP
gujaf-319	2	128	any	any	DET
gujaf-319	2	129	means	mean	NOUN
gujaf-319	2	130	be	be	AUX
gujaf-319	2	131	it	it	PRON
gujaf-319	2	132	mechanical	mechanical	ADJ
gujaf-319	2	133	,	,	PUNCT
gujaf-319	2	134	electrical	electrical	ADJ
gujaf-319	2	135	,	,	PUNCT
gujaf-319	2	136	photocopying	photocopying	NOUN
gujaf-319	2	137	,	,	PUNCT
gujaf-319	2	138	recording	recording	NOUN
gujaf-319	2	139	or	or	CCONJ
gujaf-319	2	140	otherwise	otherwise	ADV
gujaf-319	2	141	,	,	PUNCT
gujaf-319	2	142	without	without	ADP
gujaf-319	2	143	prior	prior	ADJ
gujaf-319	2	144	permission	permission	NOUN
gujaf-319	2	145	of	of	ADP
gujaf-319	2	146	the	the	DET
gujaf-319	2	147	copyright	copyright	NOUN
gujaf-319	2	148	owner	owner	NOUN
gujaf-319	2	149	.	.	PUNCT
gujaf-319	3	1	published	publish	VERB
gujaf-319	3	2	and	and	CCONJ
gujaf-319	3	3	printed	print	VERB
gujaf-319	3	4	by	by	ADP
gujaf-319	3	5	:	:	PUNCT
gujaf-319	3	6	ahmadu	ahmadu	PROPN
gujaf-319	3	7	bello	bello	PROPN
gujaf-319	3	8	university	university	PROPN
gujaf-319	3	9	press	press	NOUN
gujaf-319	3	10	limited	limit	VERB
gujaf-319	3	11	,	,	PUNCT
gujaf-319	3	12	zaria	zaria	PROPN
gujaf-319	3	13	kaduna	kaduna	PROPN
gujaf-319	3	14	state	state	PROPN
gujaf-319	3	15	,	,	PUNCT
gujaf-319	3	16	nigeria	nigeria	PROPN
gujaf-319	3	17	.	.	PUNCT
gujaf-319	4	1	tel	tel	ADP
gujaf-319	4	2	:	:	PUNCT
gujaf-319	4	3	08065949711	08065949711	NUM
gujaf-319	4	4	,	,	PUNCT
gujaf-319	4	5	069	069	NUM
gujaf-319	4	6	-	-	SYM
gujaf-319	4	7	879121	879121	NUM
gujaf-319	4	8	e	e	NOUN
gujaf-319	4	9	-	-	NOUN
gujaf-319	4	10	mail	mail	NOUN
gujaf-319	4	11	:	:	PUNCT
gujaf-319	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-319	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-319	5	1	website	website	NOUN
gujaf-319	5	2	:	:	PUNCT
gujaf-319	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-319	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-319	5	5	gusau	gusau	PROPN
gujaf-319	5	6	journal	journal	PROPN
gujaf-319	5	7	of	of	ADP
gujaf-319	5	8	accounting	accounting	NOUN
gujaf-319	5	9	and	and	CCONJ
gujaf-319	5	10	finance	finance	NOUN
gujaf-319	5	11	,	,	PUNCT
gujaf-319	5	12	vol	vol	NOUN
gujaf-319	5	13	.	.	PROPN
gujaf-319	5	14	5	5	NUM
gujaf-319	5	15	,	,	PUNCT
gujaf-319	5	16	issue	issue	NOUN
gujaf-319	5	17	2	2	NUM
gujaf-319	5	18	,	,	PUNCT
gujaf-319	5	19	october	october	PROPN
gujaf-319	5	20	,	,	PUNCT
gujaf-319	5	21	2024	2024	NUM
gujaf-319	5	22	iii	iii	NUM
gujaf-319	5	23	editorial	editorial	PROPN
gujaf-319	5	24	board	board	NOUN
gujaf-319	5	25	editor	editor	NOUN
gujaf-319	5	26	-	-	PUNCT
gujaf-319	5	27	in	in	ADP
gujaf-319	5	28	-	-	PUNCT
gujaf-319	5	29	chief	chief	NOUN
gujaf-319	5	30	:	:	PUNCT
gujaf-319	5	31	prof	prof	PROPN
gujaf-319	5	32	.	.	PUNCT
gujaf-319	5	33	shehu	shehu	PROPN
gujaf-319	5	34	usman	usman	PROPN
gujaf-319	5	35	hassan	hassan	PROPN
gujaf-319	5	36	department	department	PROPN
gujaf-319	5	37	of	of	ADP
gujaf-319	5	38	accounting	accounting	PROPN
gujaf-319	5	39	,	,	PUNCT
gujaf-319	5	40	federal	federal	ADJ
gujaf-319	5	41	university	university	PROPN
gujaf-319	5	42	of	of	ADP
gujaf-319	5	43	kashere	kashere	PROPN
gujaf-319	5	44	,	,	PUNCT
gujaf-319	5	45	gombe	gombe	ADJ
gujaf-319	5	46	state	state	NOUN
gujaf-319	5	47	.	.	PUNCT
gujaf-319	6	1	associate	associate	NOUN
gujaf-319	6	2	editor	editor	NOUN
gujaf-319	6	3	:	:	PUNCT
gujaf-319	6	4	dr	dr	PROPN
gujaf-319	6	5	.	.	PROPN
gujaf-319	6	6	muhammad	muhammad	PROPN
gujaf-319	6	7	mustapha	mustapha	PROPN
gujaf-319	6	8	bagudo	bagudo	PROPN
gujaf-319	6	9	department	department	PROPN
gujaf-319	6	10	of	of	ADP
gujaf-319	6	11	accounting	accounting	PROPN
gujaf-319	6	12	,	,	PUNCT
gujaf-319	6	13	ahmadu	ahmadu	PROPN
gujaf-319	6	14	bello	bello	PROPN
gujaf-319	6	15	university	university	PROPN
gujaf-319	6	16	zaria	zaria	PROPN
gujaf-319	6	17	,	,	PUNCT
gujaf-319	6	18	kaduna	kaduna	PROPN
gujaf-319	6	19	state	state	PROPN
gujaf-319	6	20	.	.	PUNCT
gujaf-319	7	1	managing	manage	VERB
gujaf-319	7	2	editor	editor	NOUN
gujaf-319	7	3	:	:	PUNCT
gujaf-319	7	4	dr	dr	PROPN
gujaf-319	7	5	.	.	PROPN
gujaf-319	7	6	umar	umar	PROPN
gujaf-319	7	7	farouk	farouk	PROPN
gujaf-319	7	8	abdulkarim	abdulkarim	PROPN
gujaf-319	7	9	department	department	PROPN
gujaf-319	7	10	of	of	ADP
gujaf-319	7	11	accounting	accounting	NOUN
gujaf-319	7	12	and	and	CCONJ
gujaf-319	7	13	finance	finance	NOUN
gujaf-319	7	14	,	,	PUNCT
gujaf-319	7	15	federal	federal	ADJ
gujaf-319	7	16	university	university	NOUN
gujaf-319	7	17	gusau	gusau	PROPN
gujaf-319	7	18	,	,	PUNCT
gujaf-319	7	19	zamfara	zamfara	PROPN
gujaf-319	7	20	state	state	PROPN
gujaf-319	7	21	.	.	PUNCT
gujaf-319	8	1	editorial	editorial	PROPN
gujaf-319	8	2	board	board	NOUN
gujaf-319	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-319	8	4	modu	modu	PROPN
gujaf-319	8	5	kumshe	kumshe	PROPN
gujaf-319	8	6	department	department	PROPN
gujaf-319	8	7	of	of	ADP
gujaf-319	8	8	accounting	accounting	PROPN
gujaf-319	8	9	,	,	PUNCT
gujaf-319	8	10	university	university	NOUN
gujaf-319	8	11	of	of	ADP
gujaf-319	8	12	maiduguri	maiduguri	PROPN
gujaf-319	8	13	,	,	PUNCT
gujaf-319	8	14	borno	borno	PROPN
gujaf-319	8	15	state	state	PROPN
gujaf-319	8	16	.	.	PUNCT
gujaf-319	9	1	prof	prof	PROPN
gujaf-319	9	2	ugochukwu	ugochukwu	PROPN
gujaf-319	9	3	c.	c.	PROPN
gujaf-319	9	4	nzewi	nzewi	VERB
gujaf-319	9	5	department	department	PROPN
gujaf-319	9	6	of	of	ADP
gujaf-319	9	7	accounting	accounting	PROPN
gujaf-319	9	8	,	,	PUNCT
gujaf-319	9	9	paul	paul	PROPN
gujaf-319	9	10	university	university	PROPN
gujaf-319	9	11	awka	awka	NOUN
gujaf-319	9	12	,	,	PUNCT
gujaf-319	9	13	anambra	anambra	PROPN
gujaf-319	9	14	state	state	PROPN
gujaf-319	9	15	.	.	PUNCT
gujaf-319	10	1	prof	prof	PROPN
gujaf-319	10	2	kabir	kabir	PROPN
gujaf-319	10	3	tahir	tahir	PROPN
gujaf-319	10	4	hamid	hamid	PROPN
gujaf-319	10	5	department	department	PROPN
gujaf-319	10	6	of	of	ADP
gujaf-319	10	7	accounting	accounting	PROPN
gujaf-319	10	8	,	,	PUNCT
gujaf-319	10	9	bayero	bayero	PROPN
gujaf-319	10	10	university	university	PROPN
gujaf-319	10	11	,	,	PUNCT
gujaf-319	10	12	kano	kano	PROPN
gujaf-319	10	13	,	,	PUNCT
gujaf-319	10	14	kano	kano	PROPN
gujaf-319	10	15	state	state	PROPN
gujaf-319	10	16	.	.	PUNCT
gujaf-319	11	1	prof	prof	PROPN
gujaf-319	11	2	.	.	PUNCT
gujaf-319	12	1	ekoja	ekoja	PROPN
gujaf-319	12	2	b.	b.	PROPN
gujaf-319	12	3	ekoja	ekoja	PROPN
gujaf-319	12	4	department	department	PROPN
gujaf-319	12	5	of	of	ADP
gujaf-319	12	6	accounting	accounting	PROPN
gujaf-319	12	7	,	,	PUNCT
gujaf-319	12	8	university	university	PROPN
gujaf-319	12	9	of	of	ADP
gujaf-319	12	10	jos	jos	PROPN
gujaf-319	12	11	.	.	PROPN
gujaf-319	12	12	prof	prof	PROPN
gujaf-319	12	13	.	.	PUNCT
gujaf-319	13	1	clifford	clifford	PROPN
gujaf-319	13	2	ofurum	ofurum	PROPN
gujaf-319	13	3	department	department	PROPN
gujaf-319	13	4	of	of	ADP
gujaf-319	13	5	accounting	accounting	PROPN
gujaf-319	13	6	,	,	PUNCT
gujaf-319	13	7	university	university	NOUN
gujaf-319	13	8	of	of	ADP
gujaf-319	13	9	portharcourt	portharcourt	PROPN
gujaf-319	13	10	,	,	PUNCT
gujaf-319	13	11	rivers	river	NOUN
gujaf-319	13	12	state	state	PROPN
gujaf-319	13	13	.	.	PUNCT
gujaf-319	14	1	prof	prof	PROPN
gujaf-319	14	2	.	.	PUNCT
gujaf-319	15	1	ahmad	ahmad	PROPN
gujaf-319	15	2	bello	bello	PROPN
gujaf-319	15	3	dogarawa	dogarawa	PROPN
gujaf-319	15	4	department	department	PROPN
gujaf-319	15	5	of	of	ADP
gujaf-319	15	6	accounting	accounting	NOUN
gujaf-319	15	7	,	,	PUNCT
gujaf-319	15	8	ahmadu	ahmadu	PROPN
gujaf-319	15	9	bello	bello	PROPN
gujaf-319	15	10	university	university	PROPN
gujaf-319	15	11	zaria	zaria	PROPN
gujaf-319	15	12	.	.	PUNCT
gujaf-319	16	1	prof	prof	PROPN
gujaf-319	16	2	.	.	PUNCT
gujaf-319	17	1	yusuf	yusuf	PROPN
gujaf-319	17	2	.	.	PUNCT
gujaf-319	18	1	b.	b.	PROPN
gujaf-319	18	2	rahman	rahman	PROPN
gujaf-319	18	3	department	department	PROPN
gujaf-319	18	4	of	of	ADP
gujaf-319	18	5	accounting	accounting	PROPN
gujaf-319	18	6	,	,	PUNCT
gujaf-319	18	7	lagos	lagos	NOUN
gujaf-319	18	8	state	state	PROPN
gujaf-319	18	9	university	university	PROPN
gujaf-319	18	10	,	,	PUNCT
gujaf-319	18	11	lagos	lagos	NOUN
gujaf-319	18	12	state	state	NOUN
gujaf-319	18	13	.	.	PUNCT
gujaf-319	19	1	prof	prof	PROPN
gujaf-319	19	2	.	.	PUNCT
gujaf-319	20	1	suleiman	suleiman	PROPN
gujaf-319	20	2	a.	a.	PROPN
gujaf-319	20	3	s.	s.	PROPN
gujaf-319	20	4	aruwa	aruwa	PROPN
gujaf-319	20	5	department	department	PROPN
gujaf-319	20	6	of	of	ADP
gujaf-319	20	7	accounting	accounting	PROPN
gujaf-319	20	8	,	,	PUNCT
gujaf-319	20	9	nasarawa	nasarawa	PROPN
gujaf-319	20	10	state	state	PROPN
gujaf-319	20	11	university	university	PROPN
gujaf-319	20	12	,	,	PUNCT
gujaf-319	20	13	keffi	keffi	PROPN
gujaf-319	20	14	,	,	PUNCT
gujaf-319	20	15	nasarawa	nasarawa	PROPN
gujaf-319	20	16	state	state	PROPN
gujaf-319	20	17	.	.	PUNCT
gujaf-319	21	1	prof	prof	PROPN
gujaf-319	21	2	.	.	PUNCT
gujaf-319	22	1	muhammad	muhammad	PROPN
gujaf-319	22	2	junaidu	junaidu	PROPN
gujaf-319	22	3	kurawa	kurawa	PROPN
gujaf-319	22	4	department	department	PROPN
gujaf-319	22	5	of	of	ADP
gujaf-319	22	6	accounting	accounting	PROPN
gujaf-319	22	7	,	,	PUNCT
gujaf-319	22	8	bayero	bayero	PROPN
gujaf-319	22	9	university	university	PROPN
gujaf-319	22	10	kano	kano	PROPN
gujaf-319	22	11	,	,	PUNCT
gujaf-319	22	12	kano	kano	PROPN
gujaf-319	22	13	state	state	PROPN
gujaf-319	22	14	.	.	PUNCT
gujaf-319	23	1	prof	prof	PROPN
gujaf-319	23	2	.	.	PUNCT
gujaf-319	24	1	muhammad	muhammad	PROPN
gujaf-319	24	2	habibu	habibu	ADJ
gujaf-319	24	3	sabari	sabari	PROPN
gujaf-319	24	4	department	department	PROPN
gujaf-319	24	5	of	of	ADP
gujaf-319	24	6	accounting	accounting	NOUN
gujaf-319	24	7	,	,	PUNCT
gujaf-319	24	8	ahmadu	ahmadu	PROPN
gujaf-319	24	9	bello	bello	PROPN
gujaf-319	24	10	university	university	PROPN
gujaf-319	24	11	,	,	PUNCT
gujaf-319	24	12	zaria	zaria	PROPN
gujaf-319	24	13	.	.	PUNCT
gujaf-319	25	1	gusau	gusau	PROPN
gujaf-319	25	2	journal	journal	PROPN
gujaf-319	25	3	of	of	ADP
gujaf-319	25	4	accounting	accounting	NOUN
gujaf-319	25	5	and	and	CCONJ
gujaf-319	25	6	finance	finance	NOUN
gujaf-319	25	7	,	,	PUNCT
gujaf-319	25	8	vol	vol	NOUN
gujaf-319	25	9	.	.	PROPN
gujaf-319	25	10	5	5	NUM
gujaf-319	25	11	,	,	PUNCT
gujaf-319	25	12	issue	issue	NOUN
gujaf-319	25	13	2	2	NUM
gujaf-319	25	14	,	,	PUNCT
gujaf-319	25	15	october	october	PROPN
gujaf-319	25	16	,	,	PUNCT
gujaf-319	25	17	2024	2024	NUM
gujaf-319	25	18	iv	iv	NUM
gujaf-319	25	19	prof	prof	NOUN
gujaf-319	25	20	.	.	PUNCT
gujaf-319	26	1	okpanachi	okpanachi	PROPN
gujaf-319	26	2	joshua	joshua	PROPN
gujaf-319	26	3	department	department	PROPN
gujaf-319	26	4	of	of	ADP
gujaf-319	26	5	accounting	accounting	NOUN
gujaf-319	26	6	and	and	CCONJ
gujaf-319	26	7	management	management	NOUN
gujaf-319	26	8	,	,	PUNCT
gujaf-319	26	9	nigerian	nigerian	ADJ
gujaf-319	26	10	defence	defence	PROPN
gujaf-319	26	11	academy	academy	PROPN
gujaf-319	26	12	,	,	PUNCT
gujaf-319	26	13	kaduna	kaduna	PROPN
gujaf-319	26	14	.	.	PROPN
gujaf-319	26	15	prof	prof	PROPN
gujaf-319	26	16	.	.	PUNCT
gujaf-319	27	1	hassan	hassan	PROPN
gujaf-319	27	2	ibrahim	ibrahim	PROPN
gujaf-319	27	3	department	department	PROPN
gujaf-319	27	4	of	of	ADP
gujaf-319	27	5	accounting	accounting	PROPN
gujaf-319	27	6	,	,	PUNCT
gujaf-319	27	7	ibb	ibb	NOUN
gujaf-319	27	8	university	university	NOUN
gujaf-319	27	9	,	,	PUNCT
gujaf-319	27	10	lapai	lapai	NOUN
gujaf-319	27	11	,	,	PUNCT
gujaf-319	27	12	niger	niger	NOUN
gujaf-319	27	13	state	state	NOUN
gujaf-319	27	14	.	.	PUNCT
gujaf-319	28	1	prof	prof	PROPN
gujaf-319	28	2	.	.	PUNCT
gujaf-319	29	1	ifeoma	ifeoma	PROPN
gujaf-319	29	2	mary	mary	PROPN
gujaf-319	29	3	okwo	okwo	PROPN
gujaf-319	29	4	department	department	PROPN
gujaf-319	29	5	of	of	ADP
gujaf-319	29	6	accounting	accounting	PROPN
gujaf-319	29	7	,	,	PUNCT
gujaf-319	29	8	enugu	enugu	PROPN
gujaf-319	29	9	state	state	PROPN
gujaf-319	29	10	university	university	PROPN
gujaf-319	29	11	of	of	ADP
gujaf-319	29	12	science	science	NOUN
gujaf-319	29	13	and	and	CCONJ
gujaf-319	29	14	technology	technology	NOUN
gujaf-319	29	15	,	,	PUNCT
gujaf-319	29	16	enugu	enugu	PROPN
gujaf-319	29	17	state	state	PROPN
gujaf-319	29	18	.	.	PUNCT
gujaf-319	30	1	prof	prof	PROPN
gujaf-319	30	2	.	.	PROPN
gujaf-319	31	1	aminu	aminu	PROPN
gujaf-319	31	2	isah	isah	PROPN
gujaf-319	31	3	department	department	PROPN
gujaf-319	31	4	of	of	ADP
gujaf-319	31	5	accounting	accounting	PROPN
gujaf-319	31	6	,	,	PUNCT
gujaf-319	31	7	bayero	bayero	PROPN
gujaf-319	31	8	university	university	PROPN
gujaf-319	31	9	,	,	PUNCT
gujaf-319	31	10	kano	kano	PROPN
gujaf-319	31	11	,	,	PUNCT
gujaf-319	31	12	kano	kano	PROPN
gujaf-319	31	13	state	state	PROPN
gujaf-319	31	14	.	.	PUNCT
gujaf-319	32	1	prof	prof	PROPN
gujaf-319	32	2	.	.	PUNCT
gujaf-319	33	1	ahmadu	ahmadu	PROPN
gujaf-319	33	2	bello	bello	PROPN
gujaf-319	33	3	department	department	PROPN
gujaf-319	33	4	of	of	ADP
gujaf-319	33	5	accounting	accounting	NOUN
gujaf-319	33	6	,	,	PUNCT
gujaf-319	33	7	ahmadu	ahmadu	PROPN
gujaf-319	33	8	bello	bello	PROPN
gujaf-319	33	9	university	university	PROPN
gujaf-319	33	10	,	,	PUNCT
gujaf-319	33	11	zaria	zaria	PROPN
gujaf-319	33	12	.	.	PUNCT
gujaf-319	34	1	prof	prof	PROPN
gujaf-319	34	2	.	.	PUNCT
gujaf-319	35	1	musa	musa	PROPN
gujaf-319	35	2	yelwa	yelwa	PROPN
gujaf-319	35	3	abubakar	abubakar	PROPN
gujaf-319	35	4	department	department	PROPN
gujaf-319	35	5	of	of	ADP
gujaf-319	35	6	accounting	accounting	PROPN
gujaf-319	35	7	,	,	PUNCT
gujaf-319	35	8	usmanu	usmanu	PROPN
gujaf-319	35	9	danfodiyo	danfodiyo	PROPN
gujaf-319	35	10	university	university	PROPN
gujaf-319	35	11	,	,	PUNCT
gujaf-319	35	12	sokoto	sokoto	PROPN
gujaf-319	35	13	state	state	PROPN
gujaf-319	35	14	.	.	PUNCT
gujaf-319	36	1	prof	prof	PROPN
gujaf-319	36	2	.	.	PUNCT
gujaf-319	37	1	salisu	salisu	PROPN
gujaf-319	37	2	abubakar	abubakar	PROPN
gujaf-319	37	3	department	department	PROPN
gujaf-319	37	4	of	of	ADP
gujaf-319	37	5	accounting	accounting	NOUN
gujaf-319	37	6	,	,	PUNCT
gujaf-319	37	7	ahmadu	ahmadu	PROPN
gujaf-319	37	8	bello	bello	PROPN
gujaf-319	37	9	university	university	PROPN
gujaf-319	37	10	zaria	zaria	PROPN
gujaf-319	37	11	,	,	PUNCT
gujaf-319	37	12	kaduna	kaduna	PROPN
gujaf-319	37	13	state	state	PROPN
gujaf-319	37	14	.	.	PUNCT
gujaf-319	38	1	prof	prof	PROPN
gujaf-319	38	2	.	.	PUNCT
gujaf-319	39	1	isaq	isaq	PROPN
gujaf-319	39	2	alhaji	alhaji	PROPN
gujaf-319	39	3	samaila	samaila	PROPN
gujaf-319	39	4	department	department	PROPN
gujaf-319	39	5	of	of	ADP
gujaf-319	39	6	accounting	accounting	PROPN
gujaf-319	39	7	,	,	PUNCT
gujaf-319	39	8	bayero	bayero	PROPN
gujaf-319	39	9	university	university	NOUN
gujaf-319	39	10	,	,	PUNCT
gujaf-319	39	11	kano	kano	PROPN
gujaf-319	39	12	state	state	PROPN
gujaf-319	39	13	.	.	PUNCT
gujaf-319	40	1	prof	prof	PROPN
gujaf-319	40	2	.	.	PUNCT
gujaf-319	41	1	sunusi	sunusi	PROPN
gujaf-319	41	2	sa'ad	sa'ad	PROPN
gujaf-319	41	3	ahmad	ahmad	PROPN
gujaf-319	41	4	department	department	PROPN
gujaf-319	41	5	of	of	ADP
gujaf-319	41	6	accounting	accounting	PROPN
gujaf-319	41	7	,	,	PUNCT
gujaf-319	41	8	federal	federal	ADJ
gujaf-319	41	9	university	university	NOUN
gujaf-319	41	10	dutse	dutse	NOUN
gujaf-319	41	11	,	,	PUNCT
gujaf-319	41	12	jigawa	jigawa	PROPN
gujaf-319	41	13	state	state	PROPN
gujaf-319	41	14	.	.	PUNCT
gujaf-319	42	1	prof	prof	PROPN
gujaf-319	42	2	.	.	PUNCT
gujaf-319	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-319	43	2	yahaya	yahaya	PROPN
gujaf-319	43	3	department	department	PROPN
gujaf-319	43	4	of	of	ADP
gujaf-319	43	5	accounting	accounting	PROPN
gujaf-319	43	6	,	,	PUNCT
gujaf-319	43	7	nigerian	nigerian	ADJ
gujaf-319	43	8	defence	defence	PROPN
gujaf-319	43	9	academy	academy	PROPN
gujaf-319	43	10	,	,	PUNCT
gujaf-319	43	11	kaduna	kaduna	PROPN
gujaf-319	43	12	state	state	PROPN
gujaf-319	43	13	.	.	PUNCT
gujaf-319	44	1	prof	prof	PROPN
gujaf-319	44	2	.	.	PUNCT
gujaf-319	45	1	saidu	saidu	PROPN
gujaf-319	45	2	adamu	adamu	PROPN
gujaf-319	45	3	department	department	PROPN
gujaf-319	45	4	of	of	ADP
gujaf-319	45	5	accounting	accounting	PROPN
gujaf-319	45	6	,	,	PUNCT
gujaf-319	45	7	federal	federal	ADJ
gujaf-319	45	8	university	university	PROPN
gujaf-319	45	9	of	of	ADP
gujaf-319	45	10	kashere	kashere	PROPN
gujaf-319	45	11	,	,	PUNCT
gujaf-319	45	12	gombe	gombe	ADJ
gujaf-319	45	13	state	state	NOUN
gujaf-319	45	14	.	.	PUNCT
gujaf-319	46	1	prof	prof	PROPN
gujaf-319	46	2	.	.	PUNCT
gujaf-319	47	1	farouk	farouk	PROPN
gujaf-319	47	2	adeza	adeza	PROPN
gujaf-319	47	3	school	school	NOUN
gujaf-319	47	4	of	of	ADP
gujaf-319	47	5	business	business	NOUN
gujaf-319	47	6	and	and	CCONJ
gujaf-319	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-319	47	8	,	,	PUNCT
gujaf-319	47	9	american	american	PROPN
gujaf-319	47	10	university	university	PROPN
gujaf-319	47	11	of	of	ADP
gujaf-319	47	12	nigeria	nigeria	PROPN
gujaf-319	47	13	,	,	PUNCT
gujaf-319	47	14	yola	yola	PROPN
gujaf-319	47	15	.	.	PUNCT
gujaf-319	48	1	prof	prof	PROPN
gujaf-319	48	2	.	.	PUNCT
gujaf-319	49	1	fatima	fatima	PROPN
gujaf-319	49	2	alfa	alfa	PROPN
gujaf-319	49	3	department	department	PROPN
gujaf-319	49	4	of	of	ADP
gujaf-319	49	5	accounting	accounting	PROPN
gujaf-319	49	6	,	,	PUNCT
gujaf-319	49	7	university	university	NOUN
gujaf-319	49	8	of	of	ADP
gujaf-319	49	9	maiduguri	maiduguri	PROPN
gujaf-319	49	10	,	,	PUNCT
gujaf-319	49	11	borno	borno	PROPN
gujaf-319	49	12	state	state	PROPN
gujaf-319	49	13	.	.	PUNCT
gujaf-319	50	1	dr	dr	PROPN
gujaf-319	50	2	.	.	PROPN
gujaf-319	50	3	nasiru	nasiru	PROPN
gujaf-319	50	4	a.	a.	PROPN
gujaf-319	50	5	ka’oje	ka’oje	PROPN
gujaf-319	50	6	department	department	PROPN
gujaf-319	50	7	of	of	ADP
gujaf-319	50	8	accounting	accounting	PROPN
gujaf-319	50	9	,	,	PUNCT
gujaf-319	50	10	usmanu	usmanu	PROPN
gujaf-319	50	11	danfodiyo	danfodiyo	PROPN
gujaf-319	50	12	university	university	PROPN
gujaf-319	50	13	sokoto	sokoto	PROPN
gujaf-319	50	14	state	state	PROPN
gujaf-319	50	15	.	.	PUNCT
gujaf-319	51	1	dr	dr	PROPN
gujaf-319	51	2	.	.	PROPN
gujaf-319	51	3	aminu	aminu	PROPN
gujaf-319	51	4	abdullahi	abdullahi	PROPN
gujaf-319	51	5	department	department	PROPN
gujaf-319	51	6	of	of	ADP
gujaf-319	51	7	accounting	accounting	PROPN
gujaf-319	51	8	,	,	PUNCT
gujaf-319	51	9	usmanu	usmanu	PROPN
gujaf-319	51	10	danfodiyo	danfodiyo	PROPN
gujaf-319	51	11	university	university	PROPN
gujaf-319	51	12	sokoto	sokoto	PROPN
gujaf-319	51	13	,	,	PUNCT
gujaf-319	51	14	state	state	PROPN
gujaf-319	51	15	.	.	PUNCT
gujaf-319	52	1	gusau	gusau	PROPN
gujaf-319	52	2	journal	journal	PROPN
gujaf-319	52	3	of	of	ADP
gujaf-319	52	4	accounting	accounting	NOUN
gujaf-319	52	5	and	and	CCONJ
gujaf-319	52	6	finance	finance	NOUN
gujaf-319	52	7	,	,	PUNCT
gujaf-319	52	8	vol	vol	NOUN
gujaf-319	52	9	.	.	PROPN
gujaf-319	52	10	5	5	NUM
gujaf-319	52	11	,	,	PUNCT
gujaf-319	52	12	issue	issue	NOUN
gujaf-319	52	13	2	2	NUM
gujaf-319	52	14	,	,	PUNCT
gujaf-319	52	15	october	october	PROPN
gujaf-319	52	16	,	,	PUNCT
gujaf-319	52	17	2024	2024	NUM
gujaf-319	52	18	v	v	PROPN
gujaf-319	52	19	dr	dr	PROPN
gujaf-319	52	20	.	.	PROPN
gujaf-319	52	21	nasiru	nasiru	PROPN
gujaf-319	52	22	yunusa	yunusa	PROPN
gujaf-319	52	23	department	department	PROPN
gujaf-319	52	24	of	of	ADP
gujaf-319	52	25	accounting	accounting	NOUN
gujaf-319	52	26	,	,	PUNCT
gujaf-319	52	27	ahmadu	ahmadu	PROPN
gujaf-319	52	28	bello	bello	PROPN
gujaf-319	52	29	university	university	PROPN
gujaf-319	52	30	zaria	zaria	PROPN
gujaf-319	52	31	.	.	PUNCT
gujaf-319	53	1	dr	dr	PROPN
gujaf-319	53	2	.	.	PROPN
gujaf-319	53	3	aisha	aisha	PROPN
gujaf-319	53	4	nuhu	nuhu	PROPN
gujaf-319	53	5	muhammad	muhammad	PROPN
gujaf-319	53	6	department	department	PROPN
gujaf-319	53	7	of	of	ADP
gujaf-319	53	8	accounting	accounting	PROPN
gujaf-319	53	9	,	,	PUNCT
gujaf-319	53	10	ahmadu	ahmadu	PROPN
gujaf-319	53	11	bello	bello	PROPN
gujaf-319	53	12	university	university	PROPN
gujaf-319	53	13	zaria	zaria	PROPN
gujaf-319	53	14	.	.	PUNCT
gujaf-319	54	1	dr	dr	PROPN
gujaf-319	54	2	.	.	PROPN
gujaf-319	54	3	lawal	lawal	PROPN
gujaf-319	54	4	muhammad	muhammad	PROPN
gujaf-319	54	5	department	department	PROPN
gujaf-319	54	6	of	of	ADP
gujaf-319	54	7	accounting	accounting	PROPN
gujaf-319	54	8	,	,	PUNCT
gujaf-319	54	9	ahmadu	ahmadu	PROPN
gujaf-319	54	10	bello	bello	PROPN
gujaf-319	54	11	university	university	PROPN
gujaf-319	54	12	zaria	zaria	PROPN
gujaf-319	54	13	.	.	PUNCT
gujaf-319	55	1	dr	dr	PROPN
gujaf-319	55	2	.	.	PROPN
gujaf-319	55	3	bashir	bashir	PROPN
gujaf-319	55	4	umar	umar	PROPN
gujaf-319	55	5	farouk	farouk	PROPN
gujaf-319	55	6	department	department	PROPN
gujaf-319	55	7	of	of	ADP
gujaf-319	55	8	economics	economic	NOUN
gujaf-319	55	9	,	,	PUNCT
gujaf-319	55	10	federal	federal	ADJ
gujaf-319	55	11	university	university	NOUN
gujaf-319	55	12	gusau	gusau	PROPN
gujaf-319	55	13	,	,	PUNCT
gujaf-319	55	14	zamfara	zamfara	PROPN
gujaf-319	55	15	state	state	PROPN
gujaf-319	55	16	.	.	PUNCT
gujaf-319	56	1	dr	dr	PROPN
gujaf-319	56	2	emmanuel	emmanuel	PROPN
gujaf-319	56	3	omokhuale	omokhuale	PROPN
gujaf-319	56	4	department	department	PROPN
gujaf-319	56	5	of	of	ADP
gujaf-319	56	6	mathematics	mathematics	PROPN
gujaf-319	56	7	,	,	PUNCT
gujaf-319	56	8	federal	federal	ADJ
gujaf-319	56	9	university	university	NOUN
gujaf-319	56	10	gusau	gusau	NOUN
gujaf-319	56	11	,	,	PUNCT
gujaf-319	56	12	zamfara	zamfara	PROPN
gujaf-319	56	13	.	.	PUNCT
gujaf-319	57	1	state	state	PROPN
gujaf-319	57	2	advisory	advisory	PROPN
gujaf-319	57	3	board	board	NOUN
gujaf-319	57	4	members	members	PROPN
gujaf-319	57	5	prof	prof	PROPN
gujaf-319	57	6	.	.	PUNCT
gujaf-319	58	1	kabiru	kabiru	PROPN
gujaf-319	58	2	isah	isah	PROPN
gujaf-319	58	3	dandago	dandago	PROPN
gujaf-319	58	4	,	,	PUNCT
gujaf-319	58	5	bayero	bayero	PROPN
gujaf-319	58	6	university	university	PROPN
gujaf-319	58	7	kano	kano	PROPN
gujaf-319	58	8	,	,	PUNCT
gujaf-319	58	9	kano	kano	PROPN
gujaf-319	58	10	state	state	PROPN
gujaf-319	58	11	.	.	PUNCT
gujaf-319	59	1	prof	prof	PROPN
gujaf-319	59	2	a	a	DET
gujaf-319	59	3	m	m	NOUN
gujaf-319	59	4	bashir	bashir	NOUN
gujaf-319	59	5	,	,	PUNCT
gujaf-319	59	6	usmanu	usmanu	PROPN
gujaf-319	59	7	danfodiyo	danfodiyo	PROPN
gujaf-319	59	8	university	university	PROPN
gujaf-319	59	9	sokoto	sokoto	PROPN
gujaf-319	59	10	,	,	PUNCT
gujaf-319	59	11	sokoto	sokoto	PROPN
gujaf-319	59	12	state	state	PROPN
gujaf-319	59	13	.	.	PUNCT
gujaf-319	60	1	prof	prof	PROPN
gujaf-319	60	2	.	.	PUNCT
gujaf-319	61	1	muhammad	muhammad	PROPN
gujaf-319	61	2	tanko	tanko	PROPN
gujaf-319	61	3	,	,	PUNCT
gujaf-319	61	4	kaduna	kaduna	PROPN
gujaf-319	61	5	state	state	PROPN
gujaf-319	61	6	university	university	PROPN
gujaf-319	61	7	,	,	PUNCT
gujaf-319	61	8	kaduna	kaduna	PROPN
gujaf-319	61	9	.	.	PROPN
gujaf-319	61	10	prof	prof	PROPN
gujaf-319	61	11	.	.	PUNCT
gujaf-319	61	12	bayero	bayero	PROPN
gujaf-319	62	1	a	a	DET
gujaf-319	62	2	m	m	NOUN
gujaf-319	62	3	sabir	sabir	NOUN
gujaf-319	62	4	,	,	PUNCT
gujaf-319	62	5	usmanu	usmanu	PROPN
gujaf-319	62	6	danfodiyo	danfodiyo	PROPN
gujaf-319	62	7	university	university	PROPN
gujaf-319	62	8	sokoto	sokoto	PROPN
gujaf-319	62	9	,	,	PUNCT
gujaf-319	62	10	sokoto	sokoto	PROPN
gujaf-319	62	11	state	state	PROPN
gujaf-319	62	12	.	.	PUNCT
gujaf-319	63	1	prof	prof	PROPN
gujaf-319	63	2	.	.	PUNCT
gujaf-319	64	1	aliyu	aliyu	PROPN
gujaf-319	64	2	sulaiman	sulaiman	PROPN
gujaf-319	64	3	kantudu	kantudu	PROPN
gujaf-319	64	4	,	,	PUNCT
gujaf-319	64	5	bayero	bayero	PROPN
gujaf-319	64	6	university	university	PROPN
gujaf-319	64	7	kano	kano	PROPN
gujaf-319	64	8	,	,	PUNCT
gujaf-319	64	9	kano	kano	PROPN
gujaf-319	64	10	state	state	PROPN
gujaf-319	64	11	.	.	PUNCT
gujaf-319	65	1	editorial	editorial	PROPN
gujaf-319	65	2	secretary	secretary	PROPN
gujaf-319	65	3	yazid	yazid	PROPN
gujaf-319	65	4	kabir	kabir	PROPN
gujaf-319	65	5	ibrahim	ibrahim	PROPN
gujaf-319	65	6	department	department	PROPN
gujaf-319	65	7	of	of	ADP
gujaf-319	65	8	accounting	accounting	NOUN
gujaf-319	65	9	and	and	CCONJ
gujaf-319	65	10	finance	finance	NOUN
gujaf-319	65	11	,	,	PUNCT
gujaf-319	65	12	federal	federal	ADJ
gujaf-319	65	13	university	university	NOUN
gujaf-319	65	14	gusau	gusau	PROPN
gujaf-319	65	15	,	,	PUNCT
gujaf-319	65	16	zamfara	zamfara	PROPN
gujaf-319	65	17	state	state	PROPN
gujaf-319	65	18	.	.	PUNCT
gujaf-319	66	1	gusau	gusau	PROPN
gujaf-319	66	2	journal	journal	PROPN
gujaf-319	66	3	of	of	ADP
gujaf-319	66	4	accounting	accounting	NOUN
gujaf-319	66	5	and	and	CCONJ
gujaf-319	66	6	finance	finance	NOUN
gujaf-319	66	7	,	,	PUNCT
gujaf-319	66	8	vol	vol	NOUN
gujaf-319	66	9	.	.	PROPN
gujaf-319	66	10	5	5	NUM
gujaf-319	66	11	,	,	PUNCT
gujaf-319	66	12	issue	issue	NOUN
gujaf-319	66	13	2	2	NUM
gujaf-319	66	14	,	,	PUNCT
gujaf-319	66	15	october	october	PROPN
gujaf-319	66	16	,	,	PUNCT
gujaf-319	66	17	2024	2024	NUM
gujaf-319	66	18	vi	vi	NOUN
gujaf-319	66	19	call	call	NOUN
gujaf-319	66	20	for	for	ADP
gujaf-319	66	21	papers	paper	NOUN
gujaf-319	66	22	the	the	DET
gujaf-319	66	23	editorial	editorial	ADJ
gujaf-319	66	24	board	board	NOUN
gujaf-319	66	25	of	of	ADP
gujaf-319	66	26	gusau	gusau	PROPN
gujaf-319	66	27	journal	journal	PROPN
gujaf-319	66	28	of	of	ADP
gujaf-319	66	29	accounting	accounting	NOUN
gujaf-319	66	30	and	and	CCONJ
gujaf-319	66	31	finance	finance	NOUN
gujaf-319	66	32	(	(	PUNCT
gujaf-319	66	33	gujaf	gujaf	NOUN
gujaf-319	66	34	)	)	PUNCT
gujaf-319	66	35	is	be	AUX
gujaf-319	66	36	hereby	hereby	ADV
gujaf-319	66	37	inviting	invite	VERB
gujaf-319	66	38	authors	author	NOUN
gujaf-319	66	39	to	to	PART
gujaf-319	66	40	submit	submit	VERB
gujaf-319	66	41	their	their	PRON
gujaf-319	66	42	unpublished	unpublished	ADJ
gujaf-319	66	43	manuscript	manuscript	NOUN
gujaf-319	66	44	for	for	ADP
gujaf-319	66	45	publication	publication	NOUN
gujaf-319	66	46	.	.	PUNCT
gujaf-319	67	1	the	the	DET
gujaf-319	67	2	journal	journal	NOUN
gujaf-319	67	3	is	be	AUX
gujaf-319	67	4	published	publish	VERB
gujaf-319	67	5	in	in	ADP
gujaf-319	67	6	two	two	NUM
gujaf-319	67	7	issues	issue	NOUN
gujaf-319	67	8	of	of	ADP
gujaf-319	67	9	april	april	PROPN
gujaf-319	67	10	and	and	CCONJ
gujaf-319	67	11	october	october	PROPN
gujaf-319	67	12	annually	annually	ADV
gujaf-319	67	13	.	.	PUNCT
gujaf-319	68	1	gujaf	gujaf	NOUN
gujaf-319	68	2	is	be	AUX
gujaf-319	68	3	a	a	DET
gujaf-319	68	4	double	double	ADJ
gujaf-319	68	5	-	-	PUNCT
gujaf-319	68	6	blind	blind	ADJ
gujaf-319	68	7	peer	peer	NOUN
gujaf-319	68	8	reviewed	review	VERB
gujaf-319	68	9	journal	journal	NOUN
gujaf-319	68	10	published	publish	VERB
gujaf-319	68	11	by	by	ADP
gujaf-319	68	12	the	the	DET
gujaf-319	68	13	department	department	NOUN
gujaf-319	68	14	of	of	ADP
gujaf-319	68	15	accounting	accounting	NOUN
gujaf-319	68	16	and	and	CCONJ
gujaf-319	68	17	finance	finance	NOUN
gujaf-319	68	18	,	,	PUNCT
gujaf-319	68	19	faculty	faculty	NOUN
gujaf-319	68	20	of	of	ADP
gujaf-319	68	21	management	management	NOUN
gujaf-319	68	22	and	and	CCONJ
gujaf-319	68	23	social	social	ADJ
gujaf-319	68	24	sciences	science	NOUN
gujaf-319	68	25	,	,	PUNCT
gujaf-319	68	26	federal	federal	ADJ
gujaf-319	68	27	university	university	NOUN
gujaf-319	68	28	gusau	gusau	NOUN
gujaf-319	68	29	,	,	PUNCT
gujaf-319	68	30	zamfara	zamfara	PROPN
gujaf-319	68	31	state	state	PROPN
gujaf-319	68	32	nigeria	nigeria	PROPN
gujaf-319	68	33	the	the	DET
gujaf-319	68	34	journal	journal	PROPN
gujaf-319	68	35	accepts	accept	VERB
gujaf-319	68	36	papers	paper	NOUN
gujaf-319	68	37	in	in	ADP
gujaf-319	68	38	all	all	DET
gujaf-319	68	39	areas	area	NOUN
gujaf-319	68	40	of	of	ADP
gujaf-319	68	41	accounting	accounting	NOUN
gujaf-319	68	42	and	and	CCONJ
gujaf-319	68	43	finance	finance	NOUN
gujaf-319	68	44	for	for	ADP
gujaf-319	68	45	publication	publication	NOUN
gujaf-319	68	46	which	which	PRON
gujaf-319	68	47	include	include	VERB
gujaf-319	68	48	:	:	PUNCT
gujaf-319	68	49	accounting	accounting	NOUN
gujaf-319	68	50	standards	standard	NOUN
gujaf-319	68	51	,	,	PUNCT
gujaf-319	68	52	accounting	account	VERB
gujaf-319	68	53	information	information	NOUN
gujaf-319	68	54	system	system	NOUN
gujaf-319	68	55	,	,	PUNCT
gujaf-319	68	56	financial	financial	ADJ
gujaf-319	68	57	reporting	reporting	NOUN
gujaf-319	68	58	,	,	PUNCT
gujaf-319	68	59	earnings	earning	NOUN
gujaf-319	68	60	management	management	NOUN
gujaf-319	68	61	,	,	PUNCT
gujaf-319	68	62	,	,	PUNCT
gujaf-319	68	63	auditing	auditing	NOUN
gujaf-319	68	64	and	and	CCONJ
gujaf-319	68	65	investigation	investigation	NOUN
gujaf-319	68	66	,	,	PUNCT
gujaf-319	68	67	auditing	auditing	NOUN
gujaf-319	68	68	and	and	CCONJ
gujaf-319	68	69	standards	standard	NOUN
gujaf-319	68	70	,	,	PUNCT
gujaf-319	68	71	public	public	ADJ
gujaf-319	68	72	sector	sector	NOUN
gujaf-319	68	73	accounting	accounting	NOUN
gujaf-319	68	74	and	and	CCONJ
gujaf-319	68	75	auditing	auditing	NOUN
gujaf-319	68	76	,	,	PUNCT
gujaf-319	68	77	taxation	taxation	NOUN
gujaf-319	68	78	and	and	CCONJ
gujaf-319	68	79	revenue	revenue	NOUN
gujaf-319	68	80	administration	administration	NOUN
gujaf-319	68	81	,	,	PUNCT
gujaf-319	68	82	corporate	corporate	ADJ
gujaf-319	68	83	governance	governance	NOUN
gujaf-319	68	84	issues	issue	NOUN
gujaf-319	68	85	,	,	PUNCT
gujaf-319	68	86	corporate	corporate	ADJ
gujaf-319	68	87	social	social	ADJ
gujaf-319	68	88	responsibility	responsibility	NOUN
gujaf-319	68	89	,	,	PUNCT
gujaf-319	68	90	sustainability	sustainability	NOUN
gujaf-319	68	91	and	and	CCONJ
gujaf-319	68	92	environmental	environmental	ADJ
gujaf-319	68	93	reporting	reporting	NOUN
gujaf-319	68	94	issue	issue	NOUN
gujaf-319	68	95	,	,	PUNCT
gujaf-319	68	96	information	information	NOUN
gujaf-319	68	97	and	and	CCONJ
gujaf-319	68	98	communication	communication	NOUN
gujaf-319	68	99	technology	technology	NOUN
gujaf-319	68	100	issues	issue	NOUN
gujaf-319	68	101	,	,	PUNCT
gujaf-319	68	102	bankruptcy	bankruptcy	NOUN
gujaf-319	68	103	prediction	prediction	NOUN
gujaf-319	68	104	,	,	PUNCT
gujaf-319	68	105	corporate	corporate	ADJ
gujaf-319	68	106	finance	finance	NOUN
gujaf-319	68	107	,	,	PUNCT
gujaf-319	68	108	personal	personal	ADJ
gujaf-319	68	109	finance	finance	NOUN
gujaf-319	68	110	,	,	PUNCT
gujaf-319	68	111	merger	merger	NOUN
gujaf-319	68	112	and	and	CCONJ
gujaf-319	68	113	acquisitions	acquisition	NOUN
gujaf-319	68	114	,	,	PUNCT
gujaf-319	68	115	capital	capital	NOUN
gujaf-319	68	116	structure	structure	NOUN
gujaf-319	68	117	,	,	PUNCT
gujaf-319	68	118	working	work	VERB
gujaf-319	68	119	capital	capital	NOUN
gujaf-319	68	120	management	management	NOUN
gujaf-319	68	121	,	,	PUNCT
gujaf-319	68	122	enterprises	enterprise	NOUN
gujaf-319	68	123	risk	risk	NOUN
gujaf-319	68	124	management	management	NOUN
gujaf-319	68	125	,	,	PUNCT
gujaf-319	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-319	68	127	,	,	PUNCT
gujaf-319	68	128	international	international	ADJ
gujaf-319	68	129	business	business	NOUN
gujaf-319	68	130	accounting	accounting	NOUN
gujaf-319	68	131	and	and	CCONJ
gujaf-319	68	132	finance	finance	NOUN
gujaf-319	68	133	,	,	PUNCT
gujaf-319	68	134	banking	banking	NOUN
gujaf-319	68	135	crises	crisis	NOUN
gujaf-319	68	136	,	,	PUNCT
gujaf-319	68	137	bank	bank	NOUN
gujaf-319	68	138	’s	’s	PART
gujaf-319	68	139	profitability	profitability	NOUN
gujaf-319	68	140	,	,	PUNCT
gujaf-319	68	141	risk	risk	NOUN
gujaf-319	68	142	and	and	CCONJ
gujaf-319	68	143	insurance	insurance	NOUN
gujaf-319	68	144	issue	issue	NOUN
gujaf-319	68	145	,	,	PUNCT
gujaf-319	68	146	islamic	islamic	ADJ
gujaf-319	68	147	finance	finance	NOUN
gujaf-319	68	148	,	,	PUNCT
gujaf-319	68	149	conventional	conventional	ADJ
gujaf-319	68	150	and	and	CCONJ
gujaf-319	68	151	islamic	islamic	ADJ
gujaf-319	68	152	banks	bank	NOUN
gujaf-319	68	153	and	and	CCONJ
gujaf-319	68	154	so	so	ADV
gujaf-319	68	155	forth	forth	ADV
gujaf-319	68	156	.	.	PUNCT
gujaf-319	69	1	guidelines	guideline	NOUN
gujaf-319	69	2	for	for	ADP
gujaf-319	69	3	submission	submission	NOUN
gujaf-319	69	4	and	and	CCONJ
gujaf-319	69	5	manuscript	manuscript	NOUN
gujaf-319	69	6	format	format	VERB
gujaf-319	69	7	the	the	DET
gujaf-319	69	8	submission	submission	NOUN
gujaf-319	69	9	language	language	NOUN
gujaf-319	69	10	is	be	AUX
gujaf-319	69	11	english	english	PROPN
gujaf-319	69	12	and	and	CCONJ
gujaf-319	69	13	must	must	AUX
gujaf-319	69	14	be	be	AUX
gujaf-319	69	15	a	a	DET
gujaf-319	69	16	well	well	ADV
gujaf-319	69	17	-	-	PUNCT
gujaf-319	69	18	researched	research	VERB
gujaf-319	69	19	original	original	ADJ
gujaf-319	69	20	manuscript	manuscript	NOUN
gujaf-319	69	21	that	that	PRON
gujaf-319	69	22	has	have	AUX
gujaf-319	69	23	not	not	PART
gujaf-319	69	24	previously	previously	ADV
gujaf-319	69	25	been	be	AUX
gujaf-319	69	26	submitted	submit	VERB
gujaf-319	69	27	elsewhere	elsewhere	ADV
gujaf-319	69	28	for	for	ADP
gujaf-319	69	29	publication	publication	NOUN
gujaf-319	69	30	.	.	PUNCT
gujaf-319	70	1	the	the	DET
gujaf-319	70	2	paper	paper	NOUN
gujaf-319	70	3	should	should	AUX
gujaf-319	70	4	not	not	PART
gujaf-319	70	5	exceed	exceed	VERB
gujaf-319	70	6	more	more	ADJ
gujaf-319	70	7	than	than	ADP
gujaf-319	70	8	15	15	NUM
gujaf-319	70	9	pages	page	NOUN
gujaf-319	70	10	on	on	ADP
gujaf-319	70	11	a4	a4	NOUN
gujaf-319	70	12	type	type	NOUN
gujaf-319	70	13	paper	paper	NOUN
gujaf-319	70	14	in	in	ADP
gujaf-319	70	15	ms	ms	ADJ
gujaf-319	70	16	-	-	PUNCT
gujaf-319	70	17	word	word	NOUN
gujaf-319	70	18	format	format	NOUN
gujaf-319	70	19	,	,	PUNCT
gujaf-319	70	20	1.5	1.5	NUM
gujaf-319	70	21	-	-	PUNCT
gujaf-319	70	22	line	line	NOUN
gujaf-319	70	23	spacing	spacing	NOUN
gujaf-319	70	24	,	,	PUNCT
gujaf-319	70	25	12	12	NUM
gujaf-319	70	26	font	font	NOUN
gujaf-319	70	27	size	size	NOUN
gujaf-319	70	28	in	in	ADP
gujaf-319	70	29	times	time	NOUN
gujaf-319	70	30	new	new	ADJ
gujaf-319	70	31	roman	roman	NOUN
gujaf-319	70	32	.	.	PUNCT
gujaf-319	71	1	manuscript	manuscript	NOUN
gujaf-319	71	2	should	should	AUX
gujaf-319	71	3	be	be	AUX
gujaf-319	71	4	tested	test	VERB
gujaf-319	71	5	for	for	ADP
gujaf-319	71	6	plagiarism	plagiarism	NOUN
gujaf-319	71	7	before	before	ADP
gujaf-319	71	8	submission	submission	NOUN
gujaf-319	71	9	,	,	PUNCT
gujaf-319	71	10	as	as	SCONJ
gujaf-319	71	11	the	the	DET
gujaf-319	71	12	maximum	maximum	ADJ
gujaf-319	71	13	similarity	similarity	NOUN
gujaf-319	71	14	index	index	NOUN
gujaf-319	71	15	acceptable	acceptable	ADJ
gujaf-319	71	16	by	by	ADP
gujaf-319	71	17	gujaf	gujaf	NOUN
gujaf-319	71	18	is	be	AUX
gujaf-319	71	19	25	25	NUM
gujaf-319	71	20	percent	percent	NOUN
gujaf-319	71	21	.	.	PUNCT
gujaf-319	72	1	furthermore	furthermore	ADV
gujaf-319	72	2	,	,	PUNCT
gujaf-319	72	3	the	the	DET
gujaf-319	72	4	length	length	NOUN
gujaf-319	72	5	of	of	ADP
gujaf-319	72	6	a	a	DET
gujaf-319	72	7	complete	complete	ADJ
gujaf-319	72	8	article	article	NOUN
gujaf-319	72	9	should	should	AUX
gujaf-319	72	10	not	not	PART
gujaf-319	72	11	exceed	exceed	VERB
gujaf-319	72	12	5000	5000	NUM
gujaf-319	72	13	words	word	NOUN
gujaf-319	72	14	including	include	VERB
gujaf-319	72	15	an	an	DET
gujaf-319	72	16	abstract	abstract	NOUN
gujaf-319	72	17	of	of	ADP
gujaf-319	72	18	not	not	PART
gujaf-319	72	19	more	more	ADJ
gujaf-319	72	20	than	than	ADP
gujaf-319	72	21	250	250	NUM
gujaf-319	72	22	words	word	NOUN
gujaf-319	72	23	with	with	ADP
gujaf-319	72	24	a	a	DET
gujaf-319	72	25	minimum	minimum	NOUN
gujaf-319	72	26	of	of	ADP
gujaf-319	72	27	four	four	NUM
gujaf-319	72	28	key	key	ADJ
gujaf-319	72	29	words	word	NOUN
gujaf-319	72	30	immediately	immediately	ADV
gujaf-319	72	31	after	after	ADP
gujaf-319	72	32	the	the	DET
gujaf-319	72	33	abstract	abstract	NOUN
gujaf-319	72	34	.	.	PUNCT
gujaf-319	73	1	all	all	DET
gujaf-319	73	2	references	reference	NOUN
gujaf-319	73	3	including	include	VERB
gujaf-319	73	4	in	in	ADP
gujaf-319	73	5	text	text	NOUN
gujaf-319	73	6	citation	citation	NOUN
gujaf-319	73	7	and	and	CCONJ
gujaf-319	73	8	reference	reference	NOUN
gujaf-319	73	9	list	list	NOUN
gujaf-319	73	10	,	,	PUNCT
gujaf-319	73	11	tables	table	NOUN
gujaf-319	73	12	and	and	CCONJ
gujaf-319	73	13	figures	figure	NOUN
gujaf-319	73	14	should	should	AUX
gujaf-319	73	15	be	be	AUX
gujaf-319	73	16	in	in	ADP
gujaf-319	73	17	line	line	NOUN
gujaf-319	73	18	with	with	ADP
gujaf-319	73	19	apa	apa	PROPN
gujaf-319	73	20	7th	7th	PROPN
gujaf-319	73	21	edition	edition	NOUN
gujaf-319	73	22	publication	publication	NOUN
gujaf-319	73	23	manual	manual	NOUN
gujaf-319	73	24	.	.	PUNCT
gujaf-319	74	1	finally	finally	ADV
gujaf-319	74	2	,	,	PUNCT
gujaf-319	74	3	manuscript	manuscript	NOUN
gujaf-319	74	4	should	should	AUX
gujaf-319	74	5	be	be	AUX
gujaf-319	74	6	send	send	VERB
gujaf-319	74	7	to	to	ADP
gujaf-319	74	8	our	our	PRON
gujaf-319	74	9	email	email	NOUN
gujaf-319	74	10	address	address	NOUN
gujaf-319	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-319	74	12	and	and	CCONJ
gujaf-319	74	13	a	a	DET
gujaf-319	74	14	copy	copy	NOUN
gujaf-319	74	15	to	to	ADP
gujaf-319	74	16	our	our	PRON
gujaf-319	74	17	website	website	NOUN
gujaf-319	74	18	on	on	ADP
gujaf-319	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-319	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-319	74	21	gusau	gusau	ADJ
gujaf-319	74	22	journal	journal	NOUN
gujaf-319	74	23	of	of	ADP
gujaf-319	74	24	accounting	accounting	NOUN
gujaf-319	74	25	and	and	CCONJ
gujaf-319	74	26	finance	finance	NOUN
gujaf-319	74	27	,	,	PUNCT
gujaf-319	74	28	vol	vol	NOUN
gujaf-319	74	29	.	.	PROPN
gujaf-319	74	30	5	5	NUM
gujaf-319	74	31	,	,	PUNCT
gujaf-319	74	32	issue	issue	NOUN
gujaf-319	74	33	2	2	NUM
gujaf-319	74	34	,	,	PUNCT
gujaf-319	74	35	october	october	PROPN
gujaf-319	74	36	,	,	PUNCT
gujaf-319	74	37	2024	2024	NUM
gujaf-319	74	38	vii	vii	PROPN
gujaf-319	74	39	publication	publication	NOUN
gujaf-319	74	40	procedure	procedure	NOUN
gujaf-319	74	41	after	after	ADP
gujaf-319	74	42	receiving	receive	VERB
gujaf-319	74	43	a	a	DET
gujaf-319	74	44	manuscript	manuscript	NOUN
gujaf-319	74	45	that	that	PRON
gujaf-319	74	46	is	be	AUX
gujaf-319	74	47	within	within	ADP
gujaf-319	74	48	the	the	DET
gujaf-319	74	49	similarity	similarity	NOUN
gujaf-319	74	50	index	index	NOUN
gujaf-319	74	51	threshold	threshold	NOUN
gujaf-319	74	52	,	,	PUNCT
gujaf-319	74	53	a	a	DET
gujaf-319	74	54	confirmation	confirmation	NOUN
gujaf-319	74	55	email	email	NOUN
gujaf-319	74	56	will	will	AUX
gujaf-319	74	57	be	be	AUX
gujaf-319	74	58	send	send	VERB
gujaf-319	74	59	together	together	ADV
gujaf-319	74	60	with	with	ADP
gujaf-319	74	61	a	a	DET
gujaf-319	74	62	request	request	NOUN
gujaf-319	74	63	to	to	PART
gujaf-319	74	64	pay	pay	VERB
gujaf-319	74	65	a	a	DET
gujaf-319	74	66	review	review	NOUN
gujaf-319	74	67	proceeding	proceeding	NOUN
gujaf-319	74	68	fee	fee	NOUN
gujaf-319	74	69	.	.	PUNCT
gujaf-319	75	1	at	at	ADP
gujaf-319	75	2	this	this	DET
gujaf-319	75	3	point	point	NOUN
gujaf-319	75	4	,	,	PUNCT
gujaf-319	75	5	the	the	DET
gujaf-319	75	6	editorial	editorial	ADJ
gujaf-319	75	7	board	board	NOUN
gujaf-319	75	8	will	will	AUX
gujaf-319	75	9	take	take	VERB
gujaf-319	75	10	a	a	DET
gujaf-319	75	11	decision	decision	NOUN
gujaf-319	75	12	on	on	ADP
gujaf-319	75	13	accepting	accept	VERB
gujaf-319	75	14	,	,	PUNCT
gujaf-319	75	15	rejecting	reject	VERB
gujaf-319	75	16	or	or	CCONJ
gujaf-319	75	17	making	make	VERB
gujaf-319	75	18	a	a	DET
gujaf-319	75	19	resubmission	resubmission	NOUN
gujaf-319	75	20	of	of	ADP
gujaf-319	75	21	the	the	DET
gujaf-319	75	22	manuscript	manuscript	NOUN
gujaf-319	75	23	based	base	VERB
gujaf-319	75	24	on	on	ADP
gujaf-319	75	25	the	the	DET
gujaf-319	75	26	outcome	outcome	NOUN
gujaf-319	75	27	of	of	ADP
gujaf-319	75	28	the	the	DET
gujaf-319	75	29	double	double	ADJ
gujaf-319	75	30	-	-	PUNCT
gujaf-319	75	31	blind	blind	ADJ
gujaf-319	75	32	peer	peer	NOUN
gujaf-319	75	33	review	review	NOUN
gujaf-319	75	34	.	.	PUNCT
gujaf-319	76	1	those	those	DET
gujaf-319	76	2	authors	author	NOUN
gujaf-319	76	3	whose	whose	DET
gujaf-319	76	4	manuscript	manuscript	NOUN
gujaf-319	76	5	were	be	AUX
gujaf-319	76	6	accepted	accept	VERB
gujaf-319	76	7	for	for	ADP
gujaf-319	76	8	publication	publication	NOUN
gujaf-319	76	9	will	will	AUX
gujaf-319	76	10	be	be	AUX
gujaf-319	76	11	asked	ask	VERB
gujaf-319	76	12	to	to	PART
gujaf-319	76	13	pay	pay	VERB
gujaf-319	76	14	a	a	DET
gujaf-319	76	15	publication	publication	NOUN
gujaf-319	76	16	fee	fee	NOUN
gujaf-319	76	17	,	,	PUNCT
gujaf-319	76	18	after	after	ADP
gujaf-319	76	19	effecting	effect	VERB
gujaf-319	76	20	all	all	DET
gujaf-319	76	21	suggested	suggest	VERB
gujaf-319	76	22	corrections	correction	NOUN
gujaf-319	76	23	and	and	CCONJ
gujaf-319	76	24	changes	change	NOUN
gujaf-319	76	25	made	make	VERB
gujaf-319	76	26	on	on	ADP
gujaf-319	76	27	the	the	DET
gujaf-319	76	28	manuscript	manuscript	NOUN
gujaf-319	76	29	.	.	PUNCT
gujaf-319	77	1	all	all	DET
gujaf-319	77	2	corrected	correct	VERB
gujaf-319	77	3	papers	paper	NOUN
gujaf-319	77	4	returned	return	VERB
gujaf-319	77	5	within	within	ADP
gujaf-319	77	6	the	the	DET
gujaf-319	77	7	specified	specify	VERB
gujaf-319	77	8	time	time	NOUN
gujaf-319	77	9	frame	frame	NOUN
gujaf-319	77	10	will	will	AUX
gujaf-319	77	11	be	be	AUX
gujaf-319	77	12	published	publish	VERB
gujaf-319	77	13	in	in	ADP
gujaf-319	77	14	that	that	DET
gujaf-319	77	15	issue	issue	NOUN
gujaf-319	77	16	.	.	PUNCT
gujaf-319	78	1	payment	payment	NOUN
gujaf-319	78	2	details	detail	NOUN
gujaf-319	78	3	bank	bank	NOUN
gujaf-319	78	4	:	:	PUNCT
gujaf-319	78	5	fcmb	fcmb	PROPN
gujaf-319	78	6	account	account	PROPN
gujaf-319	78	7	number	number	NOUN
gujaf-319	78	8	:	:	PUNCT
gujaf-319	78	9	7278465011	7278465011	NUM
gujaf-319	78	10	account	account	NOUN
gujaf-319	78	11	name	name	NOUN
gujaf-319	78	12	:	:	PUNCT
gujaf-319	78	13	gusau	gusau	PROPN
gujaf-319	78	14	journal	journal	NOUN
gujaf-319	78	15	of	of	ADP
gujaf-319	78	16	accounting	accounting	NOUN
gujaf-319	78	17	and	and	CCONJ
gujaf-319	78	18	finance	finance	NOUN
gujaf-319	78	19	for	for	ADP
gujaf-319	78	20	inquiry	inquiry	NOUN
gujaf-319	78	21	,	,	PUNCT
gujaf-319	78	22	contact	contact	PROPN
gujaf-319	78	23	dr	dr	PROPN
gujaf-319	78	24	.	.	PROPN
gujaf-319	78	25	a.u	a.u	PROPN
gujaf-319	78	26	.	.	PROPN
gujaf-319	78	27	farouk	farouk	PROPN
gujaf-319	78	28	department	department	PROPN
gujaf-319	78	29	of	of	ADP
gujaf-319	78	30	accounting	accounting	NOUN
gujaf-319	78	31	and	and	CCONJ
gujaf-319	78	32	finance	finance	NOUN
gujaf-319	78	33	,	,	PUNCT
gujaf-319	78	34	federal	federal	ADJ
gujaf-319	78	35	university	university	NOUN
gujaf-319	78	36	gusau	gusau	PROPN
gujaf-319	78	37	,	,	PUNCT
gujaf-319	78	38	zamfara	zamfara	PROPN
gujaf-319	78	39	state	state	PROPN
gujaf-319	78	40	.	.	PUNCT
gujaf-319	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-319	80	1	+2348069393824	+2348069393824	PRON
gujaf-319	80	2	for	for	ADP
gujaf-319	80	3	more	more	ADJ
gujaf-319	80	4	information	information	NOUN
gujaf-319	80	5	,	,	PUNCT
gujaf-319	80	6	contact	contact	VERB
gujaf-319	80	7	the	the	DET
gujaf-319	80	8	editor	editor	NOUN
gujaf-319	80	9	-	-	PUNCT
gujaf-319	80	10	in	in	ADP
gujaf-319	80	11	-	-	PUNCT
gujaf-319	80	12	chief	chief	NOUN
gujaf-319	80	13	on	on	ADP
gujaf-319	80	14	+2348067766435	+2348067766435	NUM
gujaf-319	80	15	the	the	DET
gujaf-319	80	16	associate	associate	ADJ
gujaf-319	80	17	editor	editor	NOUN
gujaf-319	80	18	on	on	ADP
gujaf-319	80	19	+2348036057525	+2348036057525	NUM
gujaf-319	80	20	or	or	CCONJ
gujaf-319	80	21	visit	visit	VERB
gujaf-319	80	22	our	our	PRON
gujaf-319	80	23	website	website	NOUN
gujaf-319	80	24	on	on	ADP
gujaf-319	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-319	80	26	or	or	CCONJ
gujaf-319	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-319	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-319	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-319	80	30	gusau	gusau	ADJ
gujaf-319	80	31	journal	journal	NOUN
gujaf-319	80	32	of	of	ADP
gujaf-319	80	33	accounting	accounting	NOUN
gujaf-319	80	34	and	and	CCONJ
gujaf-319	80	35	finance	finance	NOUN
gujaf-319	80	36	,	,	PUNCT
gujaf-319	80	37	vol	vol	NOUN
gujaf-319	80	38	.	.	PROPN
gujaf-319	80	39	5	5	NUM
gujaf-319	80	40	,	,	PUNCT
gujaf-319	80	41	issue	issue	NOUN
gujaf-319	80	42	2	2	NUM
gujaf-319	80	43	,	,	PUNCT
gujaf-319	80	44	october	october	PROPN
gujaf-319	80	45	,	,	PUNCT
gujaf-319	80	46	2024	2024	NUM
gujaf-319	80	47	viii	viii	NOUN
gujaf-319	80	48	table	table	NOUN
gujaf-319	80	49	of	of	ADP
gujaf-319	80	50	contents	content	NOUN
gujaf-319	80	51	the	the	DET
gujaf-319	80	52	impact	impact	NOUN
gujaf-319	80	53	of	of	ADP
gujaf-319	80	54	gender	gender	NOUN
gujaf-319	80	55	diversity	diversity	NOUN
gujaf-319	80	56	on	on	ADP
gujaf-319	80	57	earnings	earning	NOUN
gujaf-319	80	58	quality	quality	NOUN
gujaf-319	80	59	of	of	ADP
gujaf-319	80	60	listed	list	VERB
gujaf-319	80	61	financial	financial	ADJ
gujaf-319	80	62	services	service	NOUN
gujaf-319	80	63	firms	firm	NOUN
gujaf-319	80	64	in	in	ADP
gujaf-319	80	65	nigeria	nigeria	PROPN
gujaf-319	80	66	:	:	PUNCT
gujaf-319	80	67	analysis	analysis	NOUN
gujaf-319	80	68	of	of	ADP
gujaf-319	80	69	two	two	NUM
gujaf-319	80	70	-	-	PUNCT
gujaf-319	80	71	stage	stage	NOUN
gujaf-319	80	72	least	least	ADJ
gujaf-319	80	73	squares	square	NOUN
gujaf-319	80	74	joseph	joseph	PROPN
gujaf-319	80	75	olorunfemi	olorunfemi	PROPN
gujaf-319	80	76	akande	akande	PROPN
gujaf-319	80	77	,	,	PUNCT
gujaf-319	80	78	phd	phd	NOUN
gujaf-319	80	79	…	…	PUNCT
gujaf-319	80	80	…	…	PUNCT
gujaf-319	80	81	…	…	PUNCT
gujaf-319	80	82	…	…	PUNCT
gujaf-319	80	83	…	…	PUNCT
gujaf-319	80	84	…	…	PUNCT
gujaf-319	80	85	…	…	PUNCT
gujaf-319	80	86	…	…	PUNCT
gujaf-319	80	87	…	…	PUNCT
gujaf-319	80	88	…	…	PUNCT
gujaf-319	80	89	…	…	PUNCT
gujaf-319	80	90	…	…	PUNCT
gujaf-319	80	91	…	…	PUNCT
gujaf-319	80	92	…	…	PUNCT
gujaf-319	80	93	…	…	PUNCT
gujaf-319	80	94	…	…	PUNCT
gujaf-319	80	95	…	…	PUNCT
gujaf-319	80	96	…	…	PUNCT
gujaf-319	80	97	…	…	PUNCT
gujaf-319	80	98	…	…	PUNCT
gujaf-319	80	99	…	…	PUNCT
gujaf-319	80	100	..	..	SYM
gujaf-319	80	101	1	1	NUM
gujaf-319	80	102	-	-	SYM
gujaf-319	80	103	18	18	NUM
gujaf-319	80	104	the	the	DET
gujaf-319	80	105	impact	impact	NOUN
gujaf-319	80	106	of	of	ADP
gujaf-319	80	107	audit	audit	NOUN
gujaf-319	80	108	quality	quality	NOUN
gujaf-319	80	109	on	on	ADP
gujaf-319	80	110	firm	firm	NOUN
gujaf-319	80	111	’s	’s	PART
gujaf-319	80	112	performance	performance	NOUN
gujaf-319	80	113	of	of	ADP
gujaf-319	80	114	listed	list	VERB
gujaf-319	80	115	consumer	consumer	NOUN
gujaf-319	80	116	goods	good	NOUN
gujaf-319	80	117	firms	firm	NOUN
gujaf-319	80	118	in	in	ADP
gujaf-319	80	119	nigeria	nigeria	PROPN
gujaf-319	80	120	fatima	fatima	PROPN
gujaf-319	80	121	shehu	shehu	PROPN
gujaf-319	80	122	giwa	giwa	PROPN
gujaf-319	80	123	,	,	PUNCT
gujaf-319	80	124	prof	prof	PROPN
gujaf-319	80	125	.	.	PUNCT
gujaf-319	81	1	benjamin	benjamin	PROPN
gujaf-319	81	2	kumai	kumai	PROPN
gujaf-319	81	3	gugong	gugong	PROPN
gujaf-319	81	4	,	,	PUNCT
gujaf-319	81	5	gloria	gloria	PROPN
gujaf-319	81	6	pam	pam	PROPN
gujaf-319	81	7	dachomo	dachomo	PROPN
gujaf-319	81	8	…	…	X
gujaf-319	81	9	…	…	PUNCT
gujaf-319	81	10	…	…	PUNCT
gujaf-319	81	11	…	…	PUNCT
gujaf-319	81	12	...	...	PUNCT
gujaf-319	81	13	19	19	NUM
gujaf-319	81	14	-	-	SYM
gujaf-319	81	15	33	33	NUM
gujaf-319	81	16	women	woman	NOUN
gujaf-319	81	17	in	in	ADP
gujaf-319	81	18	top	top	ADJ
gujaf-319	81	19	echelon	echelon	NOUN
gujaf-319	81	20	positions	position	NOUN
gujaf-319	81	21	and	and	CCONJ
gujaf-319	81	22	their	their	PRON
gujaf-319	81	23	effects	effect	NOUN
gujaf-319	81	24	on	on	ADP
gujaf-319	81	25	carbon	carbon	NOUN
gujaf-319	81	26	emission	emission	NOUN
gujaf-319	81	27	disclosure	disclosure	NOUN
gujaf-319	81	28	:	:	PUNCT
gujaf-319	81	29	evidence	evidence	NOUN
gujaf-319	81	30	from	from	ADP
gujaf-319	81	31	an	an	DET
gujaf-319	81	32	emerging	emerge	VERB
gujaf-319	81	33	nation	nation	NOUN
gujaf-319	81	34	.	.	PUNCT
gujaf-319	81	35	saheed	sahee	VERB
gujaf-319	81	36	olanrewaju	olanrewaju	ADJ
gujaf-319	81	37	issa	issa	ADJ
gujaf-319	81	38	,	,	PUNCT
gujaf-319	81	39	abdulkadri	abdulkadri	PROPN
gujaf-319	81	40	toyin	toyin	NOUN
gujaf-319	81	41	alabi	alabi	NOUN
gujaf-319	81	42	,	,	PUNCT
gujaf-319	81	43	abdulbaki	abdulbaki	VERB
gujaf-319	81	44	teniola	teniola	PROPN
gujaf-319	81	45	ubandawaki	ubandawaki	PROPN
gujaf-319	81	46	…	…	NUM
gujaf-319	81	47	....	....	SYM
gujaf-319	81	48	34	34	NUM
gujaf-319	81	49	-	-	SYM
gujaf-319	81	50	47	47	NUM
gujaf-319	81	51	ceo	ceo	NOUN
gujaf-319	81	52	characteristics	characteristic	NOUN
gujaf-319	81	53	and	and	CCONJ
gujaf-319	81	54	financial	financial	ADJ
gujaf-319	81	55	performance	performance	NOUN
gujaf-319	81	56	of	of	ADP
gujaf-319	81	57	listed	list	VERB
gujaf-319	81	58	dmbs	dmb	NOUN
gujaf-319	81	59	in	in	ADP
gujaf-319	81	60	nigeria	nigeria	PROPN
gujaf-319	81	61	florence	florence	PROPN
gujaf-319	81	62	bosede	bosede	PROPN
gujaf-319	81	63	ajagbonna	ajagbonna	NOUN
gujaf-319	81	64	,	,	PUNCT
gujaf-319	81	65	benjamin	benjamin	PROPN
gujaf-319	81	66	kumai	kumai	PROPN
gujaf-319	81	67	gugong	gugong	PROPN
gujaf-319	81	68	,	,	PUNCT
gujaf-319	81	69	augustine	augustine	PROPN
gujaf-319	81	70	ayuba	ayuba	PROPN
gujaf-319	81	71	,	,	PUNCT
gujaf-319	81	72	idris	idris	PROPN
gujaf-319	81	73	mohammed	mohammed	PROPN
gujaf-319	81	74	,	,	PUNCT
gujaf-319	81	75	isuwa	isuwa	PROPN
gujaf-319	81	76	dauda	dauda	NOUN
gujaf-319	81	77	…	…	SYM
gujaf-319	81	78	…	…	PUNCT
gujaf-319	81	79	…	…	PUNCT
gujaf-319	81	80	…	…	PUNCT
gujaf-319	81	81	…	…	PUNCT
gujaf-319	81	82	…	…	PUNCT
gujaf-319	81	83	…	…	PUNCT
gujaf-319	81	84	…	…	PUNCT
gujaf-319	81	85	…	…	PUNCT
gujaf-319	81	86	…	…	PUNCT
gujaf-319	81	87	…	…	PUNCT
gujaf-319	81	88	…	…	PUNCT
gujaf-319	81	89	…	…	PUNCT
gujaf-319	81	90	…	…	PUNCT
gujaf-319	81	91	…	…	PUNCT
gujaf-319	81	92	…	…	PUNCT
gujaf-319	81	93	…	…	PUNCT
gujaf-319	81	94	…	…	PUNCT
gujaf-319	81	95	…	…	PUNCT
gujaf-319	81	96	…	…	PUNCT
gujaf-319	81	97	…	…	PUNCT
gujaf-319	81	98	…	…	PUNCT
gujaf-319	81	99	…	…	PUNCT
gujaf-319	81	100	…	…	PUNCT
gujaf-319	81	101	…	…	PUNCT
gujaf-319	81	102	…	…	PUNCT
gujaf-319	81	103	…	…	PUNCT
gujaf-319	81	104	…	…	PUNCT
gujaf-319	81	105	…	…	PUNCT
gujaf-319	81	106	…	…	SYM
gujaf-319	81	107	.48	.48	NUM
gujaf-319	81	108	-	-	SYM
gujaf-319	81	109	69	69	NUM
gujaf-319	81	110	post	post	NOUN
gujaf-319	81	111	covid-19	covid-19	PROPN
gujaf-319	81	112	pandemic	pandemic	ADJ
gujaf-319	81	113	:	:	PUNCT
gujaf-319	81	114	comparative	comparative	ADJ
gujaf-319	81	115	study	study	NOUN
gujaf-319	81	116	in	in	ADP
gujaf-319	81	117	the	the	DET
gujaf-319	81	118	value	value	NOUN
gujaf-319	81	119	relevance	relevance	NOUN
gujaf-319	81	120	of	of	ADP
gujaf-319	81	121	accounting	accounting	NOUN
gujaf-319	81	122	information	information	NOUN
gujaf-319	81	123	between	between	ADP
gujaf-319	81	124	listed	list	VERB
gujaf-319	81	125	manufacturing	manufacturing	NOUN
gujaf-319	81	126	firms	firm	NOUN
gujaf-319	81	127	and	and	CCONJ
gujaf-319	81	128	listed	list	VERB
gujaf-319	81	129	service	service	NOUN
gujaf-319	81	130	firms	firm	NOUN
gujaf-319	81	131	in	in	ADP
gujaf-319	81	132	nigeria	nigeria	PROPN
gujaf-319	81	133	abbas	abbas	PROPN
gujaf-319	81	134	,	,	PUNCT
gujaf-319	81	135	abdulrahman	abdulrahman	NOUN
gujaf-319	81	136	ngadi	ngadi	PROPN
gujaf-319	81	137	,	,	PUNCT
gujaf-319	81	138	abubakar	abubakar	PROPN
gujaf-319	81	139	,	,	PUNCT
gujaf-319	81	140	aliyu	aliyu	PROPN
gujaf-319	81	141	,	,	PUNCT
gujaf-319	81	142	abdu	abdu	PROPN
gujaf-319	81	143	,	,	PUNCT
gujaf-319	81	144	abubakar	abubakar	PROPN
gujaf-319	81	145	…	…	SYM
gujaf-319	81	146	…	…	PUNCT
gujaf-319	81	147	…	…	PUNCT
gujaf-319	81	148	…	…	PUNCT
gujaf-319	81	149	…	…	PUNCT
gujaf-319	81	150	…	…	PUNCT
gujaf-319	81	151	…	…	PUNCT
gujaf-319	81	152	…	…	PUNCT
gujaf-319	81	153	…	…	PUNCT
gujaf-319	81	154	…	…	PUNCT
gujaf-319	81	155	…	…	PUNCT
gujaf-319	81	156	…	…	SYM
gujaf-319	81	157	.70	.70	NUM
gujaf-319	81	158	-	-	SYM
gujaf-319	81	159	87	87	NUM
gujaf-319	81	160	environmental	environmental	ADJ
gujaf-319	81	161	and	and	CCONJ
gujaf-319	81	162	social	social	ADJ
gujaf-319	81	163	information	information	NOUN
gujaf-319	81	164	disclosure	disclosure	NOUN
gujaf-319	81	165	quality	quality	NOUN
gujaf-319	81	166	and	and	CCONJ
gujaf-319	81	167	financial	financial	ADJ
gujaf-319	81	168	performance	performance	NOUN
gujaf-319	81	169	of	of	ADP
gujaf-319	81	170	listed	list	VERB
gujaf-319	81	171	manufacturing	manufacturing	NOUN
gujaf-319	81	172	companies	company	NOUN
gujaf-319	81	173	in	in	ADP
gujaf-319	81	174	nigeria	nigeria	PROPN
gujaf-319	81	175	.	.	PUNCT
gujaf-319	81	176	:	:	PUNCT
gujaf-319	82	1	saka	saka	PROPN
gujaf-319	82	2	tunde	tunde	PROPN
gujaf-319	82	3	abdulsalam	abdulsalam	PROPN
gujaf-319	82	4	,	,	PUNCT
gujaf-319	82	5	ph.d	ph.d	PROPN
gujaf-319	82	6	…	…	SYM
gujaf-319	82	7	…	…	PUNCT
gujaf-319	82	8	…	…	PUNCT
gujaf-319	82	9	…	…	PUNCT
gujaf-319	82	10	…	…	PUNCT
gujaf-319	82	11	…	…	PUNCT
gujaf-319	82	12	...	...	PUNCT
gujaf-319	82	13	88	88	NUM
gujaf-319	82	14	-	-	SYM
gujaf-319	82	15	108	108	NUM
gujaf-319	82	16	the	the	DET
gujaf-319	82	17	impact	impact	NOUN
gujaf-319	82	18	of	of	ADP
gujaf-319	82	19	corporate	corporate	ADJ
gujaf-319	82	20	social	social	ADJ
gujaf-319	82	21	responsibility	responsibility	NOUN
gujaf-319	82	22	on	on	ADP
gujaf-319	82	23	bank	bank	NOUN
gujaf-319	82	24	performance	performance	NOUN
gujaf-319	82	25	in	in	ADP
gujaf-319	82	26	nigeria	nigeria	PROPN
gujaf-319	82	27	ibrahim	ibrahim	PROPN
gujaf-319	82	28	yinka	yinka	PROPN
gujaf-319	82	29	agbeyinka	agbeyinka	PROPN
gujaf-319	82	30	…	…	X
gujaf-319	82	31	…	…	PUNCT
gujaf-319	82	32	…	…	PUNCT
gujaf-319	82	33	…	…	PUNCT
gujaf-319	82	34	…	…	PUNCT
gujaf-319	82	35	…	…	PUNCT
gujaf-319	82	36	…	…	PUNCT
gujaf-319	82	37	…	…	PUNCT
gujaf-319	82	38	…	…	PUNCT
gujaf-319	82	39	…	…	PUNCT
gujaf-319	82	40	…	…	PUNCT
gujaf-319	82	41	…	…	PUNCT
gujaf-319	82	42	…	…	PUNCT
gujaf-319	82	43	…	…	PUNCT
gujaf-319	82	44	…	…	PUNCT
gujaf-319	82	45	…	…	PUNCT
gujaf-319	82	46	…	…	PUNCT
gujaf-319	82	47	…	…	PUNCT
gujaf-319	82	48	…	…	PUNCT
gujaf-319	82	49	…	…	PUNCT
gujaf-319	82	50	…	…	PUNCT
gujaf-319	82	51	…	…	PUNCT
gujaf-319	82	52	…	…	PUNCT
gujaf-319	82	53	…	…	X
gujaf-319	82	54	.109	.109	NUM
gujaf-319	82	55	-	-	SYM
gujaf-319	82	56	123	123	NUM
gujaf-319	82	57	the	the	DET
gujaf-319	82	58	impact	impact	NOUN
gujaf-319	82	59	of	of	ADP
gujaf-319	82	60	firm	firm	ADJ
gujaf-319	82	61	characteristics	characteristic	NOUN
gujaf-319	82	62	on	on	ADP
gujaf-319	82	63	accruals	accrual	NOUN
gujaf-319	82	64	and	and	CCONJ
gujaf-319	82	65	real	real	ADJ
gujaf-319	82	66	earnings	earning	NOUN
gujaf-319	82	67	management	management	NOUN
gujaf-319	82	68	of	of	ADP
gujaf-319	82	69	listed	list	VERB
gujaf-319	82	70	manufacturing	manufacturing	NOUN
gujaf-319	82	71	firms	firm	NOUN
gujaf-319	82	72	in	in	ADP
gujaf-319	82	73	nigeria	nigeria	PROPN
gujaf-319	82	74	:	:	PUNCT
gujaf-319	83	1	muhammad	muhammad	PROPN
gujaf-319	83	2	,	,	PUNCT
gujaf-319	83	3	aisha	aisha	PROPN
gujaf-319	83	4	chado	chado	PROPN
gujaf-319	83	5	…	…	PUNCT
gujaf-319	83	6	…	…	PUNCT
gujaf-319	83	7	…	…	PUNCT
gujaf-319	83	8	…	…	PUNCT
gujaf-319	83	9	…	…	PUNCT
gujaf-319	83	10	…	…	PUNCT
gujaf-319	83	11	…	…	PUNCT
gujaf-319	83	12	…	…	PUNCT
gujaf-319	83	13	…	…	PUNCT
gujaf-319	83	14	…	…	X
gujaf-319	83	15	.124	.124	NUM
gujaf-319	83	16	-	-	SYM
gujaf-319	83	17	142	142	NUM
gujaf-319	83	18	the	the	DET
gujaf-319	83	19	impact	impact	NOUN
gujaf-319	83	20	of	of	ADP
gujaf-319	83	21	esg	esg	NOUN
gujaf-319	83	22	practices	practice	NOUN
gujaf-319	83	23	on	on	ADP
gujaf-319	83	24	the	the	DET
gujaf-319	83	25	risk	risk	NOUN
gujaf-319	83	26	portfolio	portfolio	NOUN
gujaf-319	83	27	of	of	ADP
gujaf-319	83	28	listed	list	VERB
gujaf-319	83	29	oil	oil	NOUN
gujaf-319	83	30	and	and	CCONJ
gujaf-319	83	31	gas	gas	NOUN
gujaf-319	83	32	firms	firm	NOUN
gujaf-319	83	33	in	in	ADP
gujaf-319	83	34	nigeria	nigeria	PROPN
gujaf-319	83	35	using	use	VERB
gujaf-319	83	36	a	a	DET
gujaf-319	83	37	multilayered	multilayered	ADJ
gujaf-319	83	38	criterion	criterion	NOUN
gujaf-319	83	39	:	:	PUNCT
gujaf-319	83	40	joseph	joseph	PROPN
gujaf-319	83	41	olorunfemi	olorunfemi	ADP
gujaf-319	83	42	akande	akande	PROPN
gujaf-319	83	43	…	…	SYM
gujaf-319	83	44	…	…	PUNCT
gujaf-319	83	45	…	…	PUNCT
gujaf-319	83	46	…	…	PUNCT
gujaf-319	83	47	…	…	PUNCT
gujaf-319	83	48	…	…	PUNCT
gujaf-319	83	49	…	…	PUNCT
gujaf-319	83	50	…	…	PUNCT
gujaf-319	83	51	…	…	PUNCT
gujaf-319	83	52	…	…	PUNCT
gujaf-319	83	53	…	…	PUNCT
gujaf-319	83	54	…	…	PUNCT
gujaf-319	83	55	...	...	PUNCT
gujaf-319	83	56	143	143	NUM
gujaf-319	83	57	-	-	SYM
gujaf-319	83	58	155	155	NUM
gujaf-319	83	59	effect	effect	NOUN
gujaf-319	83	60	of	of	ADP
gujaf-319	83	61	selected	select	VERB
gujaf-319	83	62	macroeconomic	macroeconomic	ADJ
gujaf-319	83	63	variables	variable	NOUN
gujaf-319	83	64	on	on	ADP
gujaf-319	83	65	stock	stock	NOUN
gujaf-319	83	66	market	market	NOUN
gujaf-319	83	67	volatility	volatility	NOUN
gujaf-319	83	68	in	in	ADP
gujaf-319	83	69	nigeria	nigeria	PROPN
gujaf-319	83	70	hauwa	hauwa	ADJ
gujaf-319	83	71	bayero	bayero	PROPN
gujaf-319	83	72	tijjani	tijjani	NOUN
gujaf-319	83	73	,	,	PUNCT
gujaf-319	83	74	prof	prof	PROPN
gujaf-319	83	75	sheikh	sheikh	PROPN
gujaf-319	83	76	ahmad	ahmad	PROPN
gujaf-319	83	77	abdullahi	abdullahi	PROPN
gujaf-319	83	78	,	,	PUNCT
gujaf-319	83	79	dr	dr	PROPN
gujaf-319	83	80	ibrahim	ibrahim	PROPN
gujaf-319	83	81	mohammed	mohammed	PROPN
gujaf-319	83	82	,	,	PUNCT
gujaf-319	83	83	dr	dr	PROPN
gujaf-319	83	84	isma’il	isma’il	PROPN
gujaf-319	83	85	tijjani	tijjani	PROPN
gujaf-319	83	86	idris	idris	PROPN
gujaf-319	83	87	…	…	PROPN
gujaf-319	83	88	…	…	PUNCT
gujaf-319	83	89	…	…	PUNCT
gujaf-319	83	90	…	…	PUNCT
gujaf-319	83	91	…	…	PUNCT
gujaf-319	83	92	…	…	PUNCT
gujaf-319	83	93	…	…	PUNCT
gujaf-319	83	94	…	…	PUNCT
gujaf-319	83	95	…	…	PUNCT
gujaf-319	83	96	…	…	PUNCT
gujaf-319	83	97	…	…	PUNCT
gujaf-319	83	98	…	…	PUNCT
gujaf-319	83	99	…	…	PUNCT
gujaf-319	83	100	…	…	PUNCT
gujaf-319	83	101	…	…	PUNCT
gujaf-319	83	102	…	…	PUNCT
gujaf-319	83	103	…	…	PUNCT
gujaf-319	83	104	…	…	PUNCT
gujaf-319	83	105	…	…	PUNCT
gujaf-319	83	106	…	…	PUNCT
gujaf-319	83	107	…	…	PUNCT
gujaf-319	83	108	…	…	PUNCT
gujaf-319	83	109	…	…	PUNCT
gujaf-319	83	110	…	…	PUNCT
gujaf-319	83	111	…	…	PUNCT
gujaf-319	83	112	…	…	PUNCT
gujaf-319	83	113	…	…	PUNCT
gujaf-319	83	114	…	…	SYM
gujaf-319	83	115	…	…	SYM
gujaf-319	83	116	156	156	NUM
gujaf-319	83	117	-	-	SYM
gujaf-319	83	118	171	171	NUM
gujaf-319	83	119	moderating	moderate	VERB
gujaf-319	83	120	effect	effect	NOUN
gujaf-319	83	121	of	of	ADP
gujaf-319	83	122	audit	audit	NOUN
gujaf-319	83	123	quality	quality	NOUN
gujaf-319	83	124	on	on	ADP
gujaf-319	83	125	value	value	NOUN
gujaf-319	83	126	relevance	relevance	NOUN
gujaf-319	83	127	of	of	ADP
gujaf-319	83	128	fair	fair	ADJ
gujaf-319	83	129	value	value	NOUN
gujaf-319	83	130	measurements	measurement	NOUN
gujaf-319	83	131	hierarchy	hierarchy	NOUN
gujaf-319	83	132	of	of	ADP
gujaf-319	83	133	listed	list	VERB
gujaf-319	83	134	financial	financial	ADJ
gujaf-319	83	135	services	service	NOUN
gujaf-319	83	136	companies	company	NOUN
gujaf-319	83	137	:	:	PUNCT
gujaf-319	83	138	tesleem	tesleem	VERB
gujaf-319	83	139	olayinka	olayinka	ADJ
gujaf-319	83	140	adeyemi	adeyemi	ADV
gujaf-319	83	141	…	…	PUNCT
gujaf-319	83	142	…	…	PUNCT
gujaf-319	83	143	…	…	PUNCT
gujaf-319	83	144	…	…	PUNCT
gujaf-319	83	145	…	…	PUNCT
gujaf-319	83	146	…	…	X
gujaf-319	83	147	.172	.172	NUM
gujaf-319	83	148	-	-	SYM
gujaf-319	83	149	202	202	NUM
gujaf-319	83	150	effect	effect	NOUN
gujaf-319	83	151	of	of	ADP
gujaf-319	83	152	audit	audit	NOUN
gujaf-319	83	153	quality	quality	NOUN
gujaf-319	83	154	attributes	attribute	NOUN
gujaf-319	83	155	and	and	CCONJ
gujaf-319	83	156	ifrs	ifrs	NOUN
gujaf-319	83	157	adoption	adoption	NOUN
gujaf-319	83	158	on	on	ADP
gujaf-319	83	159	financial	financial	ADJ
gujaf-319	83	160	reporting	reporting	NOUN
gujaf-319	83	161	quality	quality	NOUN
gujaf-319	83	162	of	of	ADP
gujaf-319	83	163	listed	list	VERB
gujaf-319	83	164	manufacturing	manufacturing	NOUN
gujaf-319	83	165	firms	firm	NOUN
gujaf-319	83	166	in	in	ADP
gujaf-319	83	167	nigeria	nigeria	PROPN
gujaf-319	83	168	:	:	PUNCT
gujaf-319	84	1	muhammad	muhammad	PROPN
gujaf-319	84	2	,	,	PUNCT
gujaf-319	84	3	aisha	aisha	PROPN
gujaf-319	84	4	chado	chado	PROPN
gujaf-319	84	5	…	…	PUNCT
gujaf-319	84	6	…	…	PUNCT
gujaf-319	84	7	…	…	PUNCT
gujaf-319	84	8	…	…	PUNCT
gujaf-319	84	9	…	…	PUNCT
gujaf-319	84	10	…	…	PUNCT
gujaf-319	84	11	…	…	PUNCT
gujaf-319	84	12	…	…	PUNCT
gujaf-319	84	13	…	…	PUNCT
gujaf-319	84	14	..	..	PUNCT
gujaf-319	84	15	203	203	NUM
gujaf-319	84	16	-	-	SYM
gujaf-319	84	17	221	221	NUM
gujaf-319	84	18	electronic	electronic	ADJ
gujaf-319	84	19	banking	banking	NOUN
gujaf-319	84	20	and	and	CCONJ
gujaf-319	84	21	performance	performance	NOUN
gujaf-319	84	22	of	of	ADP
gujaf-319	84	23	banking	banking	NOUN
gujaf-319	84	24	sector	sector	NOUN
gujaf-319	84	25	in	in	ADP
gujaf-319	84	26	nigeria	nigeria	PROPN
gujaf-319	84	27	kayode	kayode	PROPN
gujaf-319	84	28	david	david	PROPN
gujaf-319	84	29	kolawole	kolawole	PROPN
gujaf-319	84	30	…	…	PUNCT
gujaf-319	84	31	…	…	PUNCT
gujaf-319	84	32	…	…	PUNCT
gujaf-319	84	33	…	…	PUNCT
gujaf-319	84	34	…	…	PUNCT
gujaf-319	84	35	…	…	PUNCT
gujaf-319	84	36	…	…	PUNCT
gujaf-319	84	37	…	…	PUNCT
gujaf-319	84	38	…	…	PUNCT
gujaf-319	84	39	…	…	PUNCT
gujaf-319	84	40	…	…	PUNCT
gujaf-319	84	41	…	…	PUNCT
gujaf-319	84	42	…	…	PUNCT
gujaf-319	84	43	…	…	PUNCT
gujaf-319	84	44	…	…	PUNCT
gujaf-319	84	45	…	…	PUNCT
gujaf-319	84	46	…	…	PUNCT
gujaf-319	84	47	…	…	PUNCT
gujaf-319	84	48	…	…	PUNCT
gujaf-319	84	49	…	…	PUNCT
gujaf-319	84	50	…	…	PUNCT
gujaf-319	84	51	…	…	PUNCT
gujaf-319	84	52	…	…	PUNCT
gujaf-319	84	53	…	…	PUNCT
gujaf-319	84	54	222	222	NUM
gujaf-319	84	55	-	-	SYM
gujaf-319	84	56	234	234	NUM
gujaf-319	84	57	gusau	gusau	ADJ
gujaf-319	84	58	journal	journal	NOUN
gujaf-319	84	59	of	of	ADP
gujaf-319	84	60	accounting	accounting	NOUN
gujaf-319	84	61	and	and	CCONJ
gujaf-319	84	62	finance	finance	NOUN
gujaf-319	84	63	,	,	PUNCT
gujaf-319	84	64	vol	vol	NOUN
gujaf-319	84	65	.	.	PROPN
gujaf-319	84	66	5	5	NUM
gujaf-319	84	67	,	,	PUNCT
gujaf-319	84	68	issue	issue	NOUN
gujaf-319	84	69	2	2	NUM
gujaf-319	84	70	,	,	PUNCT
gujaf-319	84	71	october	october	PROPN
gujaf-319	84	72	,	,	PUNCT
gujaf-319	84	73	2024	2024	NUM
gujaf-319	84	74	ix	ix	VERB
gujaf-319	84	75	do	do	VERB
gujaf-319	84	76	audit	audit	NOUN
gujaf-319	84	77	committee	committee	NOUN
gujaf-319	84	78	and	and	CCONJ
gujaf-319	84	79	board	board	NOUN
gujaf-319	84	80	attributes	attribute	VERB
gujaf-319	84	81	influence	influence	NOUN
gujaf-319	84	82	environmental	environmental	ADJ
gujaf-319	84	83	disclosure	disclosure	NOUN
gujaf-319	84	84	:	:	PUNCT
gujaf-319	84	85	an	an	DET
gujaf-319	84	86	empirical	empirical	ADJ
gujaf-319	84	87	investigation	investigation	NOUN
gujaf-319	84	88	of	of	ADP
gujaf-319	84	89	listed	list	VERB
gujaf-319	84	90	firms	firm	NOUN
gujaf-319	84	91	in	in	ADP
gujaf-319	84	92	nigeria	nigeria	PROPN
gujaf-319	84	93	.	.	PUNCT
gujaf-319	85	1	haruna	haruna	PROPN
gujaf-319	85	2	muhammed	muhammed	PROPN
gujaf-319	85	3	musa	musa	PROPN
gujaf-319	85	4	…	…	SYM
gujaf-319	85	5	…	…	PUNCT
gujaf-319	85	6	…	…	PUNCT
gujaf-319	85	7	…	…	PUNCT
gujaf-319	85	8	…	…	PUNCT
gujaf-319	85	9	…	…	PUNCT
gujaf-319	85	10	…	…	PUNCT
gujaf-319	85	11	…	…	SYM
gujaf-319	85	12	…	…	SYM
gujaf-319	85	13	235	235	NUM
gujaf-319	85	14	-	-	SYM
gujaf-319	85	15	248	248	NUM
gujaf-319	85	16	impact	impact	NOUN
gujaf-319	85	17	of	of	ADP
gujaf-319	85	18	external	external	ADJ
gujaf-319	85	19	debts	debt	NOUN
gujaf-319	85	20	on	on	ADP
gujaf-319	85	21	economic	economic	ADJ
gujaf-319	85	22	growth	growth	NOUN
gujaf-319	85	23	in	in	ADP
gujaf-319	85	24	nigeria	nigeria	PROPN
gujaf-319	85	25	ibrahim	ibrahim	PROPN
gujaf-319	85	26	yinka	yinka	PROPN
gujaf-319	85	27	agbeyinka	agbeyinka	PROPN
gujaf-319	85	28	…	…	X
gujaf-319	85	29	…	…	PUNCT
gujaf-319	85	30	…	…	PUNCT
gujaf-319	85	31	…	…	PUNCT
gujaf-319	85	32	…	…	PUNCT
gujaf-319	85	33	…	…	PUNCT
gujaf-319	85	34	…	…	PUNCT
gujaf-319	85	35	…	…	PUNCT
gujaf-319	85	36	…	…	PUNCT
gujaf-319	85	37	…	…	PUNCT
gujaf-319	85	38	…	…	PUNCT
gujaf-319	85	39	…	…	PUNCT
gujaf-319	85	40	…	…	PUNCT
gujaf-319	85	41	…	…	PUNCT
gujaf-319	85	42	…	…	PUNCT
gujaf-319	85	43	…	…	PUNCT
gujaf-319	85	44	…	…	PUNCT
gujaf-319	85	45	…	…	PUNCT
gujaf-319	85	46	…	…	PUNCT
gujaf-319	85	47	…	…	PUNCT
gujaf-319	85	48	…	…	PUNCT
gujaf-319	85	49	…	…	PUNCT
gujaf-319	85	50	…	…	SYM
gujaf-319	85	51	…	…	SYM
gujaf-319	85	52	249	249	NUM
gujaf-319	85	53	-	-	SYM
gujaf-319	85	54	261	261	NUM
gujaf-319	85	55	effect	effect	NOUN
gujaf-319	85	56	of	of	ADP
gujaf-319	85	57	compliance	compliance	NOUN
gujaf-319	85	58	cost	cost	NOUN
gujaf-319	85	59	and	and	CCONJ
gujaf-319	85	60	tax	tax	NOUN
gujaf-319	85	61	burden	burden	NOUN
gujaf-319	85	62	on	on	ADP
gujaf-319	85	63	tax	tax	NOUN
gujaf-319	85	64	compliance	compliance	NOUN
gujaf-319	85	65	of	of	ADP
gujaf-319	85	66	small	small	ADJ
gujaf-319	85	67	and	and	CCONJ
gujaf-319	85	68	medium	medium	ADJ
gujaf-319	85	69	-	-	PUNCT
gujaf-319	85	70	scale	scale	NOUN
gujaf-319	85	71	enterprises	enterprise	NOUN
gujaf-319	85	72	in	in	ADP
gujaf-319	85	73	benue	benue	NOUN
gujaf-319	85	74	state	state	PROPN
gujaf-319	85	75	,	,	PUNCT
gujaf-319	85	76	nigeria	nigeria	PROPN
gujaf-319	85	77	okpe	okpe	PROPN
gujaf-319	85	78	caleb	caleb	PROPN
gujaf-319	85	79	john	john	PROPN
gujaf-319	85	80	,	,	PUNCT
gujaf-319	85	81	prof	prof	PROPN
gujaf-319	85	82	.	.	PUNCT
gujaf-319	86	1	aliyu	aliyu	PROPN
gujaf-319	86	2	nuraddeen	nuraddeen	PROPN
gujaf-319	86	3	shehu	shehu	PROPN
gujaf-319	86	4	,	,	PUNCT
gujaf-319	86	5	prof	prof	PROPN
gujaf-319	86	6	.	.	PUNCT
gujaf-319	86	7	bello	bello	PROPN
gujaf-319	86	8	a.	a.	PROPN
gujaf-319	86	9	ahmad	ahmad	PROPN
gujaf-319	86	10	,	,	PUNCT
gujaf-319	86	11	ahmed	ahmed	PROPN
gujaf-319	86	12	aliyu	aliyu	PROPN
gujaf-319	86	13	abdullahi	abdullahi	PROPN
gujaf-319	86	14	phd	phd	PROPN
gujaf-319	86	15	,	,	PUNCT
gujaf-319	86	16	mohammed	mohammed	PROPN
gujaf-319	86	17	musa	musa	PROPN
gujaf-319	86	18	abdulkarim	abdulkarim	PROPN
gujaf-319	86	19	phd	phd	PROPN
gujaf-319	86	20	…	…	PUNCT
gujaf-319	86	21	…	…	PUNCT
gujaf-319	86	22	…	…	PUNCT
gujaf-319	86	23	…	…	PUNCT
gujaf-319	86	24	…	…	PUNCT
gujaf-319	86	25	…	…	PUNCT
gujaf-319	86	26	…	…	PUNCT
gujaf-319	86	27	…	…	PUNCT
gujaf-319	86	28	…	…	PUNCT
gujaf-319	86	29	…	…	PUNCT
gujaf-319	86	30	…	…	PUNCT
gujaf-319	86	31	…	…	PUNCT
gujaf-319	86	32	…	…	PUNCT
gujaf-319	86	33	…	…	PUNCT
gujaf-319	86	34	…	…	PUNCT
gujaf-319	86	35	…	…	PUNCT
gujaf-319	86	36	…	…	SYM
gujaf-319	86	37	.262	.262	NUM
gujaf-319	86	38	-	-	SYM
gujaf-319	86	39	282	282	NUM
gujaf-319	86	40	the	the	DET
gujaf-319	86	41	effect	effect	NOUN
gujaf-319	86	42	of	of	ADP
gujaf-319	86	43	bank	bank	NOUN
gujaf-319	86	44	sectoral	sectoral	ADJ
gujaf-319	86	45	credit	credit	NOUN
gujaf-319	86	46	and	and	CCONJ
gujaf-319	86	47	exchange	exchange	NOUN
gujaf-319	86	48	rate	rate	NOUN
gujaf-319	86	49	on	on	ADP
gujaf-319	86	50	financial	financial	ADJ
gujaf-319	86	51	performance	performance	NOUN
gujaf-319	86	52	of	of	ADP
gujaf-319	86	53	listed	list	VERB
gujaf-319	86	54	manufacturing	manufacturing	NOUN
gujaf-319	86	55	firms	firm	NOUN
gujaf-319	86	56	in	in	ADP
gujaf-319	86	57	nigeria	nigeria	PROPN
gujaf-319	86	58	.	.	PUNCT
gujaf-319	87	1	ibrahim	ibrahim	PROPN
gujaf-319	87	2	kabir	kabir	PROPN
gujaf-319	87	3	adedeji	adedeji	PROPN
gujaf-319	87	4	,	,	PUNCT
gujaf-319	87	5	dr	dr	PROPN
gujaf-319	87	6	ibrahim	ibrahim	PROPN
gujaf-319	87	7	muhammed	muhammed	PROPN
gujaf-319	87	8	,	,	PUNCT
gujaf-319	87	9	prof	prof	PROPN
gujaf-319	87	10	.	.	PUNCT
gujaf-319	88	1	muhammed	muhamme	VERB
gujaf-319	88	2	habibu	habibu	ADJ
gujaf-319	88	3	sabari	sabari	PROPN
gujaf-319	88	4	prof	prof	PROPN
gujaf-319	88	5	.	.	PUNCT
gujaf-319	89	1	abiodun	abiodun	PROPN
gujaf-319	89	2	popoola	popoola	PROPN
gujaf-319	89	3	…	…	PUNCT
gujaf-319	89	4	…	…	PUNCT
gujaf-319	89	5	…	…	PUNCT
gujaf-319	89	6	…	…	PUNCT
gujaf-319	89	7	…	…	PUNCT
gujaf-319	89	8	…	…	PUNCT
gujaf-319	89	9	…	…	PUNCT
gujaf-319	89	10	…	…	PUNCT
gujaf-319	89	11	…	…	PUNCT
gujaf-319	89	12	…	…	PUNCT
gujaf-319	89	13	…	…	PUNCT
gujaf-319	89	14	…	…	PUNCT
gujaf-319	89	15	…	…	PUNCT
gujaf-319	89	16	…	…	PUNCT
gujaf-319	89	17	…	…	PUNCT
gujaf-319	89	18	…	…	PUNCT
gujaf-319	89	19	…	…	PUNCT
gujaf-319	89	20	…	…	PUNCT
gujaf-319	89	21	…	…	PUNCT
gujaf-319	89	22	…	…	PUNCT
gujaf-319	89	23	…	…	PUNCT
gujaf-319	89	24	…	…	PUNCT
gujaf-319	89	25	…	…	PUNCT
gujaf-319	89	26	…	…	SYM
gujaf-319	89	27	…	…	SYM
gujaf-319	89	28	283	283	NUM
gujaf-319	89	29	-	-	SYM
gujaf-319	89	30	297	297	NUM
gujaf-319	89	31	the	the	DET
gujaf-319	89	32	effects	effect	NOUN
gujaf-319	89	33	of	of	ADP
gujaf-319	89	34	interest	interest	NOUN
gujaf-319	89	35	rate	rate	NOUN
gujaf-319	89	36	and	and	CCONJ
gujaf-319	89	37	money	money	NOUN
gujaf-319	89	38	supply	supply	NOUN
gujaf-319	89	39	on	on	ADP
gujaf-319	89	40	systematic	systematic	ADJ
gujaf-319	89	41	risk	risk	NOUN
gujaf-319	89	42	associated	associate	VERB
gujaf-319	89	43	with	with	ADP
gujaf-319	89	44	return	return	NOUN
gujaf-319	89	45	in	in	ADP
gujaf-319	89	46	nigerian	nigerian	ADJ
gujaf-319	89	47	exchange	exchange	PROPN
gujaf-319	89	48	adedokun	adedokun	PROPN
gujaf-319	89	49	rofiat	rofiat	PROPN
gujaf-319	89	50	,	,	PUNCT
gujaf-319	89	51	prof	prof	PROPN
gujaf-319	89	52	.	.	PROPN
gujaf-319	90	1	sani	sani	PROPN
gujaf-319	90	2	abdullahi	abdullahi	PROPN
gujaf-319	90	3	,	,	PUNCT
gujaf-319	90	4	dr	dr	PROPN
gujaf-319	90	5	.	.	PROPN
gujaf-319	90	6	ibrahim	ibrahim	PROPN
gujaf-319	90	7	mohammed	mohammed	PROPN
gujaf-319	90	8	,	,	PUNCT
gujaf-319	90	9	prof	prof	PROPN
gujaf-319	90	10	.	.	PUNCT
gujaf-319	91	1	ahmad	ahmad	PROPN
gujaf-319	91	2	dogarawa	dogarawa	PROPN
gujaf-319	91	3	…	…	X
gujaf-319	91	4	…	…	PUNCT
gujaf-319	91	5	…	…	PUNCT
gujaf-319	91	6	…	…	PUNCT
gujaf-319	91	7	…	…	PUNCT
gujaf-319	91	8	…	…	PUNCT
gujaf-319	91	9	…	…	PUNCT
gujaf-319	91	10	…	…	PUNCT
gujaf-319	91	11	…	…	PUNCT
gujaf-319	91	12	…	…	PUNCT
gujaf-319	91	13	…	…	PUNCT
gujaf-319	91	14	…	…	PUNCT
gujaf-319	91	15	…	…	PUNCT
gujaf-319	91	16	…	…	PUNCT
gujaf-319	91	17	…	…	PUNCT
gujaf-319	91	18	…	…	PUNCT
gujaf-319	91	19	…	…	PUNCT
gujaf-319	91	20	…	…	PUNCT
gujaf-319	91	21	…	…	PUNCT
gujaf-319	91	22	…	…	PUNCT
gujaf-319	91	23	…	…	PUNCT
gujaf-319	91	24	…	…	PUNCT
gujaf-319	91	25	…	…	PUNCT
gujaf-319	91	26	…	…	PUNCT
gujaf-319	91	27	…	…	PUNCT
gujaf-319	91	28	…	…	PUNCT
gujaf-319	91	29	…	…	PUNCT
gujaf-319	91	30	…	…	PUNCT
gujaf-319	91	31	…	…	PUNCT
gujaf-319	91	32	…	…	SYM
gujaf-319	91	33	.298	.298	NUM
gujaf-319	91	34	-	-	SYM
gujaf-319	91	35	314	314	NUM
gujaf-319	91	36	effect	effect	NOUN
gujaf-319	91	37	of	of	ADP
gujaf-319	91	38	firm	firm	ADJ
gujaf-319	91	39	attributes	attribute	NOUN
gujaf-319	91	40	on	on	ADP
gujaf-319	91	41	the	the	DET
gujaf-319	91	42	growth	growth	NOUN
gujaf-319	91	43	of	of	ADP
gujaf-319	91	44	healthcare	healthcare	NOUN
gujaf-319	91	45	companies	company	NOUN
gujaf-319	91	46	listed	list	VERB
gujaf-319	91	47	on	on	ADP
gujaf-319	91	48	the	the	DET
gujaf-319	91	49	nigerian	nigerian	PROPN
gujaf-319	91	50	exchange	exchange	PROPN
gujaf-319	91	51	group	group	PROPN
gujaf-319	91	52	salisu	salisu	PROPN
gujaf-319	91	53	isyaku	isyaku	NOUN
gujaf-319	91	54	dahiru	dahiru	NOUN
gujaf-319	91	55	,	,	PUNCT
gujaf-319	91	56	adeyemi	adeyemi	ADV
gujaf-319	91	57	tesleem	tesleem	VERB
gujaf-319	91	58	,	,	PUNCT
gujaf-319	91	59	phd	phd	NOUN
gujaf-319	91	60	,	,	PUNCT
gujaf-319	91	61	suleiman	suleiman	PROPN
gujaf-319	91	62	salami	salami	PROPN
gujaf-319	91	63	,	,	PUNCT
gujaf-319	91	64	phd	phd	NOUN
gujaf-319	91	65	…	…	SYM
gujaf-319	91	66	…	…	PUNCT
gujaf-319	91	67	…	…	PUNCT
gujaf-319	91	68	…	…	PUNCT
gujaf-319	91	69	…	…	SYM
gujaf-319	91	70	....	....	PUNCT
gujaf-319	91	71	315	315	NUM
gujaf-319	91	72	-	-	SYM
gujaf-319	91	73	331	331	NUM
gujaf-319	91	74	corporate	corporate	ADJ
gujaf-319	91	75	social	social	ADJ
gujaf-319	91	76	responsibility	responsibility	NOUN
gujaf-319	91	77	and	and	CCONJ
gujaf-319	91	78	performance	performance	NOUN
gujaf-319	91	79	of	of	ADP
gujaf-319	91	80	firms	firm	NOUN
gujaf-319	91	81	in	in	ADP
gujaf-319	91	82	lagos	lagos	PROPN
gujaf-319	91	83	state	state	PROPN
gujaf-319	91	84	nigeria	nigeria	PROPN
gujaf-319	91	85	kayode	kayode	PROPN
gujaf-319	91	86	david	david	PROPN
gujaf-319	91	87	kolawole	kolawole	PROPN
gujaf-319	91	88	……	……	NOUN
gujaf-319	91	89	……	……	NOUN
gujaf-319	91	90	……	……	NOUN
gujaf-319	91	91	……	……	NOUN
gujaf-319	91	92	……	……	NOUN
gujaf-319	91	93	……	……	NOUN
gujaf-319	91	94	……	……	NOUN
gujaf-319	91	95	……	……	NOUN
gujaf-319	91	96	……	……	NOUN
gujaf-319	91	97	……	……	NOUN
gujaf-319	91	98	……	……	NOUN
gujaf-319	91	99	……	……	NOUN
gujaf-319	91	100	.	.	PUNCT
gujaf-319	92	1	...	...	PUNCT
gujaf-319	92	2	332	332	NUM
gujaf-319	92	3	-	-	SYM
gujaf-319	92	4	343	343	NUM
gujaf-319	92	5	does	do	AUX
gujaf-319	92	6	taxation	taxation	NOUN
gujaf-319	92	7	affect	affect	VERB
gujaf-319	92	8	banks	bank	NOUN
gujaf-319	92	9	’	'	PUNCT
gujaf-319	92	10	profitability	profitability	NOUN
gujaf-319	92	11	:	:	PUNCT
gujaf-319	92	12	evidence	evidence	NOUN
gujaf-319	92	13	from	from	ADP
gujaf-319	92	14	nigeria	nigeria	PROPN
gujaf-319	92	15	emmanuel	emmanuel	PROPN
gujaf-319	92	16	imuede	imuede	PROPN
gujaf-319	92	17	oyasor	oyasor	PROPN
gujaf-319	92	18	…	…	PUNCT
gujaf-319	92	19	…	…	PUNCT
gujaf-319	92	20	…	…	PUNCT
gujaf-319	92	21	…	…	PUNCT
gujaf-319	92	22	…	…	PUNCT
gujaf-319	92	23	…	…	PUNCT
gujaf-319	92	24	…	…	PUNCT
gujaf-319	92	25	…	…	PUNCT
gujaf-319	92	26	…	…	PUNCT
gujaf-319	92	27	…	…	PUNCT
gujaf-319	92	28	…	…	PUNCT
gujaf-319	92	29	…	…	PUNCT
gujaf-319	92	30	…	…	PUNCT
gujaf-319	92	31	…	…	PUNCT
gujaf-319	92	32	…	…	PUNCT
gujaf-319	92	33	…	…	PUNCT
gujaf-319	92	34	…	…	PUNCT
gujaf-319	92	35	…	…	PUNCT
gujaf-319	92	36	…	…	PUNCT
gujaf-319	92	37	…	…	PUNCT
gujaf-319	92	38	…	…	PUNCT
gujaf-319	92	39	…	…	PUNCT
gujaf-319	92	40	…	…	PUNCT
gujaf-319	92	41	..	..	PUNCT
gujaf-319	92	42	344	344	NUM
gujaf-319	92	43	-	-	SYM
gujaf-319	92	44	356	356	NUM
gujaf-319	92	45	working	work	VERB
gujaf-319	92	46	capital	capital	NOUN
gujaf-319	92	47	management	management	NOUN
gujaf-319	92	48	and	and	CCONJ
gujaf-319	92	49	manufacturing	manufacturing	NOUN
gujaf-319	92	50	performance	performance	NOUN
gujaf-319	92	51	in	in	ADP
gujaf-319	92	52	nigeria	nigeria	PROPN
gujaf-319	92	53	adedeji	adedeji	PROPN
gujaf-319	92	54	daniel	daniel	PROPN
gujaf-319	92	55	gbadebo	gbadebo	PROPN
gujaf-319	92	56	…	…	PUNCT
gujaf-319	92	57	…	…	PUNCT
gujaf-319	92	58	…	…	PUNCT
gujaf-319	92	59	…	…	PUNCT
gujaf-319	92	60	…	…	PUNCT
gujaf-319	92	61	…	…	PUNCT
gujaf-319	92	62	…	…	PUNCT
gujaf-319	92	63	…	…	PUNCT
gujaf-319	92	64	…	…	PUNCT
gujaf-319	92	65	…	…	PUNCT
gujaf-319	92	66	…	…	PUNCT
gujaf-319	92	67	…	…	PUNCT
gujaf-319	92	68	…	…	PUNCT
gujaf-319	92	69	…	…	PUNCT
gujaf-319	92	70	…	…	PUNCT
gujaf-319	92	71	…	…	PUNCT
gujaf-319	92	72	…	…	PUNCT
gujaf-319	92	73	…	…	PUNCT
gujaf-319	92	74	…	…	PUNCT
gujaf-319	92	75	…	…	PUNCT
gujaf-319	92	76	…	…	PUNCT
gujaf-319	92	77	…	…	PUNCT
gujaf-319	92	78	…	…	PUNCT
gujaf-319	92	79	…	…	PUNCT
gujaf-319	92	80	...	...	PUNCT
gujaf-319	92	81	357	357	NUM
gujaf-319	92	82	-	-	SYM
gujaf-319	92	83	368	368	NUM
gujaf-319	92	84	the	the	DET
gujaf-319	92	85	multidimensionality	multidimensionality	NOUN
gujaf-319	92	86	foreign	foreign	ADJ
gujaf-319	92	87	direct	direct	ADJ
gujaf-319	92	88	investment	investment	NOUN
gujaf-319	92	89	’s	’s	PART
gujaf-319	92	90	impact	impact	NOUN
gujaf-319	92	91	on	on	ADP
gujaf-319	92	92	the	the	DET
gujaf-319	92	93	economy	economy	NOUN
gujaf-319	92	94	emmanuel	emmanuel	PROPN
gujaf-319	92	95	imuede	imuede	PROPN
gujaf-319	92	96	oyasor	oyasor	PROPN
gujaf-319	92	97	…	…	PUNCT
gujaf-319	92	98	…	…	PUNCT
gujaf-319	92	99	…	…	PUNCT
gujaf-319	92	100	…	…	PUNCT
gujaf-319	92	101	…	…	PUNCT
gujaf-319	92	102	…	…	PUNCT
gujaf-319	92	103	…	…	PUNCT
gujaf-319	92	104	…	…	PUNCT
gujaf-319	92	105	…	…	PUNCT
gujaf-319	92	106	…	…	PUNCT
gujaf-319	92	107	…	…	PUNCT
gujaf-319	92	108	…	…	PUNCT
gujaf-319	92	109	…	…	PUNCT
gujaf-319	92	110	…	…	PUNCT
gujaf-319	92	111	…	…	PUNCT
gujaf-319	92	112	…	…	PUNCT
gujaf-319	92	113	…	…	PUNCT
gujaf-319	92	114	…	…	PUNCT
gujaf-319	92	115	…	…	PUNCT
gujaf-319	92	116	…	…	PUNCT
gujaf-319	92	117	…	…	PUNCT
gujaf-319	92	118	…	…	PUNCT
gujaf-319	92	119	…	…	PUNCT
gujaf-319	92	120	..	..	SYM
gujaf-319	92	121	369	369	NUM
gujaf-319	92	122	-	-	SYM
gujaf-319	92	123	383	383	NUM
gujaf-319	92	124	private	private	ADJ
gujaf-319	92	125	capital	capital	NOUN
gujaf-319	92	126	formation	formation	NOUN
gujaf-319	92	127	,	,	PUNCT
gujaf-319	92	128	public	public	ADJ
gujaf-319	92	129	sector	sector	NOUN
gujaf-319	92	130	capital	capital	NOUN
gujaf-319	92	131	formation	formation	NOUN
gujaf-319	92	132	and	and	CCONJ
gujaf-319	92	133	economic	economic	ADJ
gujaf-319	92	134	growth	growth	NOUN
gujaf-319	92	135	in	in	ADP
gujaf-319	92	136	south	south	PROPN
gujaf-319	92	137	africa	africa	PROPN
gujaf-319	92	138	.	.	PUNCT
gujaf-319	93	1	ahmed	ahmed	PROPN
gujaf-319	93	2	oluwatobi	oluwatobi	PROPN
gujaf-319	93	3	adekunle,	adekunle,	PROPN
gujaf-319	93	4	…	…	SYM
gujaf-319	93	5	…	…	PUNCT
gujaf-319	93	6	…	…	PUNCT
gujaf-319	93	7	…	…	PUNCT
gujaf-319	93	8	…	…	PUNCT
gujaf-319	93	9	…	…	PUNCT
gujaf-319	93	10	…	…	PUNCT
gujaf-319	93	11	…	…	PUNCT
gujaf-319	93	12	…	…	PUNCT
gujaf-319	93	13	…	…	PUNCT
gujaf-319	93	14	…	…	PUNCT
gujaf-319	93	15	…	…	PUNCT
gujaf-319	93	16	…	…	PUNCT
gujaf-319	93	17	…	…	PUNCT
gujaf-319	93	18	…	…	PUNCT
gujaf-319	93	19	…	…	PUNCT
gujaf-319	93	20	…	…	PUNCT
gujaf-319	93	21	…	…	PUNCT
gujaf-319	93	22	…	…	PUNCT
gujaf-319	93	23	384	384	NUM
gujaf-319	93	24	-	-	SYM
gujaf-319	93	25	396	396	NUM
gujaf-319	93	26	macroeconomic	macroeconomic	ADJ
gujaf-319	93	27	determinants	determinant	NOUN
gujaf-319	93	28	and	and	CCONJ
gujaf-319	93	29	stock	stock	NOUN
gujaf-319	93	30	market	market	NOUN
gujaf-319	93	31	volatility	volatility	NOUN
gujaf-319	93	32	amidst	amidst	ADP
gujaf-319	93	33	the	the	DET
gujaf-319	93	34	period	period	NOUN
gujaf-319	93	35	of	of	ADP
gujaf-319	93	36	economic	economic	ADJ
gujaf-319	93	37	recession	recession	NOUN
gujaf-319	93	38	in	in	ADP
gujaf-319	93	39	nigeria	nigeria	PROPN
gujaf-319	93	40	hauwa	hauwa	ADJ
gujaf-319	93	41	bayero	bayero	PROPN
gujaf-319	93	42	tijjani	tijjani	NOUN
gujaf-319	93	43	,	,	PUNCT
gujaf-319	93	44	prof	prof	PROPN
gujaf-319	93	45	sheikh	sheikh	PROPN
gujaf-319	93	46	ahmad	ahmad	PROPN
gujaf-319	93	47	abdullahi	abdullahi	PROPN
gujaf-319	93	48	,	,	PUNCT
gujaf-319	93	49	dr	dr	PROPN
gujaf-319	93	50	ibrahim	ibrahim	PROPN
gujaf-319	93	51	mohammed	mohammed	PROPN
gujaf-319	93	52	dr	dr	PROPN
gujaf-319	93	53	isma’il	isma’il	PROPN
gujaf-319	93	54	tijjani	tijjani	PROPN
gujaf-319	93	55	idris	idris	PROPN
gujaf-319	93	56	…	…	PUNCT
gujaf-319	93	57	……	……	NOUN
gujaf-319	93	58	……	……	NOUN
gujaf-319	93	59	……	……	NOUN
gujaf-319	93	60	……	……	NOUN
gujaf-319	93	61	……	……	NOUN
gujaf-319	93	62	……	……	NOUN
gujaf-319	93	63	……	……	NOUN
gujaf-319	93	64	……	……	NOUN
gujaf-319	93	65	……	……	NOUN
gujaf-319	93	66	……	……	NOUN
gujaf-319	93	67	……	……	NOUN
gujaf-319	93	68	……	……	NOUN
gujaf-319	93	69	……	……	NOUN
gujaf-319	93	70	……	……	NOUN
gujaf-319	93	71	.	.	PUNCT
gujaf-319	93	72	397	397	NUM
gujaf-319	93	73	-	-	SYM
gujaf-319	93	74	413	413	NUM
gujaf-319	93	75	gusau	gusau	ADJ
gujaf-319	93	76	journal	journal	NOUN
gujaf-319	93	77	of	of	ADP
gujaf-319	93	78	accounting	accounting	NOUN
gujaf-319	93	79	and	and	CCONJ
gujaf-319	93	80	finance	finance	NOUN
gujaf-319	93	81	,	,	PUNCT
gujaf-319	93	82	vol	vol	NOUN
gujaf-319	93	83	.	.	PROPN
gujaf-319	93	84	5	5	NUM
gujaf-319	93	85	,	,	PUNCT
gujaf-319	93	86	issue	issue	NOUN
gujaf-319	93	87	2	2	NUM
gujaf-319	93	88	,	,	PUNCT
gujaf-319	93	89	october	october	PROPN
gujaf-319	93	90	,	,	PUNCT
gujaf-319	93	91	2024	2024	NUM
gujaf-319	93	92	332	332	NUM
gujaf-319	93	93	corporate	corporate	ADJ
gujaf-319	93	94	social	social	ADJ
gujaf-319	93	95	responsibility	responsibility	NOUN
gujaf-319	93	96	and	and	CCONJ
gujaf-319	93	97	performance	performance	NOUN
gujaf-319	93	98	of	of	ADP
gujaf-319	93	99	firms	firm	NOUN
gujaf-319	93	100	in	in	ADP
gujaf-319	93	101	lagos	lagos	PROPN
gujaf-319	93	102	state	state	NOUN
gujaf-319	93	103	,	,	PUNCT
gujaf-319	93	104	nigeria	nigeria	PROPN
gujaf-319	93	105	kayode	kayode	PROPN
gujaf-319	93	106	david	david	PROPN
gujaf-319	93	107	kolawole	kolawole	PROPN
gujaf-319	93	108	faculty	faculty	NOUN
gujaf-319	93	109	of	of	ADP
gujaf-319	93	110	economic	economic	ADJ
gujaf-319	93	111	and	and	CCONJ
gujaf-319	93	112	financial	financial	ADJ
gujaf-319	93	113	sciences	sciences	PROPN
gujaf-319	93	114	walter	walter	PROPN
gujaf-319	93	115	sisulu	sisulu	PROPN
gujaf-319	93	116	university	university	PROPN
gujaf-319	93	117	,	,	PUNCT
gujaf-319	93	118	mthatha	mthatha	NOUN
gujaf-319	93	119	,	,	PUNCT
gujaf-319	93	120	private	private	ADJ
gujaf-319	93	121	bag	bag	NOUN
gujaf-319	93	122	x1	x1	PROPN
gujaf-319	93	123	,	,	PUNCT
gujaf-319	93	124	south	south	PROPN
gujaf-319	93	125	africa	africa	PROPN
gujaf-319	93	126	.	.	PUNCT
gujaf-319	94	1	kolawolekayode@yahoo.com	kolawolekayode@yahoo.com	PROPN
gujaf-319	94	2	0000	0000	NUM
gujaf-319	94	3	-	-	PUNCT
gujaf-319	94	4	0002	0002	NUM
gujaf-319	94	5	-	-	PUNCT
gujaf-319	94	6	6704	6704	NUM
gujaf-319	94	7	-	-	PUNCT
gujaf-319	94	8	267	267	NUM
gujaf-319	94	9	doi	doi	NOUN
gujaf-319	94	10	:	:	PUNCT
gujaf-319	94	11	https://doi.org/10.57233/gujaf.v5i2.20	https://doi.org/10.57233/gujaf.v5i2.20	NOUN
gujaf-319	94	12	abstract	abstract	ADJ
gujaf-319	94	13	corporate	corporate	ADJ
gujaf-319	94	14	social	social	ADJ
gujaf-319	94	15	responsibility	responsibility	NOUN
gujaf-319	94	16	(	(	PUNCT
gujaf-319	94	17	csr	csr	NOUN
gujaf-319	94	18	)	)	PUNCT
gujaf-319	94	19	is	be	AUX
gujaf-319	94	20	widely	widely	ADV
gujaf-319	94	21	practiced	practice	VERB
gujaf-319	94	22	by	by	ADP
gujaf-319	94	23	multinational	multinational	ADJ
gujaf-319	94	24	companies	company	NOUN
gujaf-319	94	25	in	in	ADP
gujaf-319	94	26	developed	develop	VERB
gujaf-319	94	27	countries	country	NOUN
gujaf-319	94	28	.	.	PUNCT
gujaf-319	95	1	but	but	CCONJ
gujaf-319	95	2	nigerian	nigerian	ADJ
gujaf-319	95	3	companies	company	NOUN
gujaf-319	95	4	are	be	AUX
gujaf-319	95	5	not	not	PART
gujaf-319	95	6	widely	widely	ADV
gujaf-319	95	7	accepted	accept	VERB
gujaf-319	95	8	the	the	DET
gujaf-319	95	9	concept	concept	NOUN
gujaf-319	95	10	.	.	PUNCT
gujaf-319	96	1	hence	hence	ADV
gujaf-319	96	2	,	,	PUNCT
gujaf-319	96	3	this	this	DET
gujaf-319	96	4	study	study	NOUN
gujaf-319	96	5	examines	examine	VERB
gujaf-319	96	6	the	the	DET
gujaf-319	96	7	impact	impact	NOUN
gujaf-319	96	8	of	of	ADP
gujaf-319	96	9	csr	csr	NOUN
gujaf-319	96	10	on	on	ADP
gujaf-319	96	11	the	the	DET
gujaf-319	96	12	performance	performance	NOUN
gujaf-319	96	13	of	of	ADP
gujaf-319	96	14	companies	company	NOUN
gujaf-319	96	15	in	in	ADP
gujaf-319	96	16	lagos	lagos	NOUN
gujaf-319	96	17	state	state	NOUN
gujaf-319	96	18	.	.	PUNCT
gujaf-319	97	1	the	the	DET
gujaf-319	97	2	study	study	NOUN
gujaf-319	97	3	used	use	VERB
gujaf-319	97	4	primary	primary	ADJ
gujaf-319	97	5	data	datum	NOUN
gujaf-319	97	6	collected	collect	VERB
gujaf-319	97	7	through	through	ADP
gujaf-319	97	8	a	a	DET
gujaf-319	97	9	questionnaire	questionnaire	NOUN
gujaf-319	97	10	survey	survey	NOUN
gujaf-319	97	11	.	.	PUNCT
gujaf-319	98	1	ordered	order	VERB
gujaf-319	98	2	logit	logit	PROPN
gujaf-319	98	3	and	and	CCONJ
gujaf-319	98	4	structural	structural	ADJ
gujaf-319	98	5	equation	equation	NOUN
gujaf-319	98	6	modelling	model	VERB
gujaf-319	98	7	method	method	NOUN
gujaf-319	98	8	of	of	ADP
gujaf-319	98	9	multiple	multiple	ADJ
gujaf-319	98	10	regressions	regression	NOUN
gujaf-319	98	11	was	be	AUX
gujaf-319	98	12	used	use	VERB
gujaf-319	98	13	to	to	PART
gujaf-319	98	14	analyze	analyze	VERB
gujaf-319	98	15	the	the	DET
gujaf-319	98	16	data	datum	NOUN
gujaf-319	98	17	obtained	obtain	VERB
gujaf-319	98	18	.	.	PUNCT
gujaf-319	99	1	the	the	DET
gujaf-319	99	2	results	result	NOUN
gujaf-319	99	3	indicate	indicate	VERB
gujaf-319	99	4	that	that	SCONJ
gujaf-319	99	5	educational	educational	ADJ
gujaf-319	99	6	accountability	accountability	NOUN
gujaf-319	99	7	has	have	VERB
gujaf-319	99	8	a	a	DET
gujaf-319	99	9	positive	positive	ADJ
gujaf-319	99	10	,	,	PUNCT
gujaf-319	99	11	statistically	statistically	ADV
gujaf-319	99	12	significant	significant	ADJ
gujaf-319	99	13	effect	effect	NOUN
gujaf-319	99	14	on	on	ADP
gujaf-319	99	15	service	service	NOUN
gujaf-319	99	16	delivery	delivery	NOUN
gujaf-319	99	17	at	at	ADP
gujaf-319	99	18	the	the	DET
gujaf-319	99	19	1	1	NUM
gujaf-319	99	20	%	%	NOUN
gujaf-319	99	21	significance	significance	NOUN
gujaf-319	99	22	level	level	NOUN
gujaf-319	99	23	.	.	PUNCT
gujaf-319	100	1	environmental	environmental	ADJ
gujaf-319	100	2	responsibility	responsibility	NOUN
gujaf-319	100	3	was	be	AUX
gujaf-319	100	4	also	also	ADV
gujaf-319	100	5	found	find	VERB
gujaf-319	100	6	to	to	PART
gujaf-319	100	7	have	have	VERB
gujaf-319	100	8	a	a	DET
gujaf-319	100	9	significant	significant	ADJ
gujaf-319	100	10	impact	impact	NOUN
gujaf-319	100	11	on	on	ADP
gujaf-319	100	12	service	service	NOUN
gujaf-319	100	13	delivery	delivery	NOUN
gujaf-319	100	14	.	.	PUNCT
gujaf-319	101	1	ethical	ethical	ADJ
gujaf-319	101	2	responsibility	responsibility	NOUN
gujaf-319	101	3	also	also	ADV
gujaf-319	101	4	shows	show	VERB
gujaf-319	101	5	a	a	DET
gujaf-319	101	6	significant	significant	ADJ
gujaf-319	101	7	effect	effect	NOUN
gujaf-319	101	8	of	of	ADP
gujaf-319	101	9	service	service	NOUN
gujaf-319	101	10	provision	provision	NOUN
gujaf-319	101	11	at	at	ADP
gujaf-319	101	12	the	the	DET
gujaf-319	101	13	1	1	NUM
gujaf-319	101	14	%	%	NOUN
gujaf-319	101	15	level	level	NOUN
gujaf-319	101	16	of	of	ADP
gujaf-319	101	17	significance	significance	NOUN
gujaf-319	101	18	.	.	PUNCT
gujaf-319	102	1	additionally	additionally	ADV
gujaf-319	102	2	,	,	PUNCT
gujaf-319	102	3	a	a	DET
gujaf-319	102	4	significant	significant	ADJ
gujaf-319	102	5	effect	effect	NOUN
gujaf-319	102	6	of	of	ADP
gujaf-319	102	7	service	service	NOUN
gujaf-319	102	8	provision	provision	NOUN
gujaf-319	102	9	is	be	AUX
gujaf-319	102	10	found	find	VERB
gujaf-319	102	11	at	at	ADP
gujaf-319	102	12	the	the	DET
gujaf-319	102	13	1	1	NUM
gujaf-319	102	14	%	%	NOUN
gujaf-319	102	15	level	level	NOUN
gujaf-319	102	16	of	of	ADP
gujaf-319	102	17	financial	financial	ADJ
gujaf-319	102	18	responsibility	responsibility	NOUN
gujaf-319	102	19	.	.	PUNCT
gujaf-319	103	1	the	the	DET
gujaf-319	103	2	study	study	NOUN
gujaf-319	103	3	concludes	conclude	VERB
gujaf-319	103	4	that	that	SCONJ
gujaf-319	103	5	csr	csr	NOUN
gujaf-319	103	6	plays	play	VERB
gujaf-319	103	7	an	an	DET
gujaf-319	103	8	important	important	ADJ
gujaf-319	103	9	role	role	NOUN
gujaf-319	103	10	in	in	ADP
gujaf-319	103	11	increasing	increase	VERB
gujaf-319	103	12	the	the	DET
gujaf-319	103	13	performance	performance	NOUN
gujaf-319	103	14	of	of	ADP
gujaf-319	103	15	companies	company	NOUN
gujaf-319	103	16	in	in	ADP
gujaf-319	103	17	lagos	lagos	NOUN
gujaf-319	103	18	state	state	NOUN
gujaf-319	103	19	.	.	PUNCT
gujaf-319	104	1	nigeria	nigeria	PROPN
gujaf-319	104	2	.	.	PUNCT
gujaf-319	105	1	for	for	ADP
gujaf-319	105	2	this	this	DET
gujaf-319	105	3	reason	reason	NOUN
gujaf-319	105	4	,	,	PUNCT
gujaf-319	105	5	it	it	PRON
gujaf-319	105	6	is	be	AUX
gujaf-319	105	7	recommended	recommend	VERB
gujaf-319	105	8	that	that	SCONJ
gujaf-319	105	9	companies	company	NOUN
gujaf-319	105	10	should	should	AUX
gujaf-319	105	11	prioritize	prioritize	VERB
gujaf-319	105	12	education	education	NOUN
gujaf-319	105	13	and	and	CCONJ
gujaf-319	105	14	csr	csr	NOUN
gujaf-319	105	15	initiatives	initiative	NOUN
gujaf-319	105	16	as	as	SCONJ
gujaf-319	105	17	these	these	PRON
gujaf-319	105	18	have	have	AUX
gujaf-319	105	19	been	be	AUX
gujaf-319	105	20	identified	identify	VERB
gujaf-319	105	21	as	as	ADP
gujaf-319	105	22	key	key	ADJ
gujaf-319	105	23	drivers	driver	NOUN
gujaf-319	105	24	of	of	ADP
gujaf-319	105	25	improved	improved	ADJ
gujaf-319	105	26	and	and	CCONJ
gujaf-319	105	27	sustainable	sustainable	ADJ
gujaf-319	105	28	customer	customer	NOUN
gujaf-319	105	29	service	service	NOUN
gujaf-319	105	30	.	.	PUNCT
gujaf-319	106	1	keywords	keyword	NOUN
gujaf-319	106	2	:	:	PUNCT
gujaf-319	106	3	c	c	NOUN
gujaf-319	106	4	s	s	X
gujaf-319	106	5	r	r	NOUN
gujaf-319	106	6	,	,	PUNCT
gujaf-319	106	7	performance	performance	NOUN
gujaf-319	106	8	of	of	ADP
gujaf-319	106	9	firms	firm	NOUN
gujaf-319	106	10	,	,	PUNCT
gujaf-319	106	11	lagos	lagos	NOUN
gujaf-319	106	12	state	state	NOUN
gujaf-319	106	13	,	,	PUNCT
gujaf-319	106	14	nigeria	nigeria	PROPN
gujaf-319	106	15	1.0	1.0	NUM
gujaf-319	106	16	introduction	introduction	NOUN
gujaf-319	106	17	corporations	corporation	NOUN
gujaf-319	106	18	have	have	VERB
gujaf-319	106	19	duties	duty	NOUN
gujaf-319	106	20	to	to	ADP
gujaf-319	106	21	society	society	NOUN
gujaf-319	106	22	that	that	PRON
gujaf-319	106	23	transcend	transcend	VERB
gujaf-319	106	24	beyond	beyond	ADP
gujaf-319	106	25	generating	generate	VERB
gujaf-319	106	26	profit	profit	NOUN
gujaf-319	106	27	.	.	PUNCT
gujaf-319	107	1	corporate	corporate	ADJ
gujaf-319	107	2	decision	decision	NOUN
gujaf-319	107	3	makers	maker	NOUN
gujaf-319	107	4	must	must	AUX
gujaf-319	107	5	make	make	VERB
gujaf-319	107	6	choices	choice	NOUN
gujaf-319	107	7	and	and	CCONJ
gujaf-319	107	8	act	act	VERB
gujaf-319	107	9	in	in	ADP
gujaf-319	107	10	ways	way	NOUN
gujaf-319	107	11	that	that	PRON
gujaf-319	107	12	reflect	reflect	VERB
gujaf-319	107	13	the	the	DET
gujaf-319	107	14	relationship	relationship	NOUN
gujaf-319	107	15	between	between	ADP
gujaf-319	107	16	the	the	DET
gujaf-319	107	17	organization	organization	NOUN
gujaf-319	107	18	and	and	CCONJ
gujaf-319	107	19	society	society	NOUN
gujaf-319	107	20	.	.	PUNCT
gujaf-319	108	1	hence	hence	ADV
gujaf-319	108	2	,	,	PUNCT
gujaf-319	108	3	it	it	PRON
gujaf-319	108	4	is	be	AUX
gujaf-319	108	5	imperative	imperative	ADJ
gujaf-319	108	6	for	for	SCONJ
gujaf-319	108	7	a	a	DET
gujaf-319	108	8	firm	firm	NOUN
gujaf-319	108	9	to	to	PART
gujaf-319	108	10	persist	persist	VERB
gujaf-319	108	11	in	in	ADP
gujaf-319	108	12	its	its	PRON
gujaf-319	108	13	dedication	dedication	NOUN
gujaf-319	108	14	to	to	ADP
gujaf-319	108	15	ethical	ethical	ADJ
gujaf-319	108	16	conduct	conduct	NOUN
gujaf-319	108	17	and	and	CCONJ
gujaf-319	108	18	its	its	PRON
gujaf-319	108	19	role	role	NOUN
gujaf-319	108	20	in	in	ADP
gujaf-319	108	21	fostering	foster	VERB
gujaf-319	108	22	economic	economic	ADJ
gujaf-319	108	23	progress	progress	NOUN
gujaf-319	108	24	,	,	PUNCT
gujaf-319	108	25	all	all	DET
gujaf-319	108	26	the	the	DET
gujaf-319	108	27	while	while	NOUN
gujaf-319	108	28	enhancing	enhance	VERB
gujaf-319	108	29	the	the	DET
gujaf-319	108	30	well	well	ADV
gujaf-319	108	31	-	-	PUNCT
gujaf-319	108	32	being	being	NOUN
gujaf-319	108	33	of	of	ADP
gujaf-319	108	34	its	its	PRON
gujaf-319	108	35	employees	employee	NOUN
gujaf-319	108	36	and	and	CCONJ
gujaf-319	108	37	the	the	DET
gujaf-319	108	38	broader	broad	ADJ
gujaf-319	108	39	community	community	NOUN
gujaf-319	108	40	.	.	PUNCT
gujaf-319	109	1	the	the	DET
gujaf-319	109	2	business	business	NOUN
gujaf-319	109	3	can	can	AUX
gujaf-319	109	4	boost	boost	VERB
gujaf-319	109	5	its	its	PRON
gujaf-319	109	6	existing	exist	VERB
gujaf-319	109	7	and	and	CCONJ
gujaf-319	109	8	future	future	ADJ
gujaf-319	109	9	operations	operation	NOUN
gujaf-319	109	10	by	by	ADP
gujaf-319	109	11	engaging	engage	VERB
gujaf-319	109	12	in	in	ADP
gujaf-319	109	13	various	various	ADJ
gujaf-319	109	14	corporate	corporate	ADJ
gujaf-319	109	15	social	social	ADJ
gujaf-319	109	16	responsibility	responsibility	NOUN
gujaf-319	109	17	(	(	PUNCT
gujaf-319	109	18	csr	csr	NOUN
gujaf-319	109	19	)	)	PUNCT
gujaf-319	109	20	activities	activity	NOUN
gujaf-319	109	21	.	.	PUNCT
gujaf-319	110	1	hayat	hayat	PROPN
gujaf-319	110	2	,	,	PUNCT
gujaf-319	110	3	naim	naim	PROPN
gujaf-319	110	4	,	,	PUNCT
gujaf-319	110	5	and	and	CCONJ
gujaf-319	110	6	aziz	aziz	PROPN
gujaf-319	110	7	(	(	PUNCT
gujaf-319	110	8	2022	2022	NUM
gujaf-319	110	9	)	)	PUNCT
gujaf-319	110	10	assert	assert	VERB
gujaf-319	110	11	that	that	SCONJ
gujaf-319	110	12	csr	csr	NOUN
gujaf-319	110	13	serves	serve	VERB
gujaf-319	110	14	as	as	ADP
gujaf-319	110	15	a	a	DET
gujaf-319	110	16	component	component	NOUN
gujaf-319	110	17	of	of	ADP
gujaf-319	110	18	corporate	corporate	ADJ
gujaf-319	110	19	governance	governance	NOUN
gujaf-319	110	20	,	,	PUNCT
gujaf-319	110	21	with	with	ADP
gujaf-319	110	22	the	the	DET
gujaf-319	110	23	objective	objective	NOUN
gujaf-319	110	24	of	of	ADP
gujaf-319	110	25	addressing	address	VERB
gujaf-319	110	26	social	social	ADJ
gujaf-319	110	27	concerns	concern	NOUN
gujaf-319	110	28	within	within	ADP
gujaf-319	110	29	management	management	NOUN
gujaf-319	110	30	through	through	ADP
gujaf-319	110	31	a	a	DET
gujaf-319	110	32	range	range	NOUN
gujaf-319	110	33	of	of	ADP
gujaf-319	110	34	strategies	strategy	NOUN
gujaf-319	110	35	aimed	aim	VERB
gujaf-319	110	36	at	at	ADP
gujaf-319	110	37	mitigating	mitigate	VERB
gujaf-319	110	38	prevailing	prevail	VERB
gujaf-319	110	39	social	social	ADJ
gujaf-319	110	40	challenges	challenge	NOUN
gujaf-319	110	41	and	and	CCONJ
gujaf-319	110	42	effecting	effect	VERB
gujaf-319	110	43	societal	societal	ADJ
gujaf-319	110	44	transformation	transformation	NOUN
gujaf-319	110	45	.	.	PUNCT
gujaf-319	111	1	csr	csr	NOUN
gujaf-319	111	2	places	place	NOUN
gujaf-319	111	3	significant	significant	ADJ
gujaf-319	111	4	emphasis	emphasis	NOUN
gujaf-319	111	5	on	on	ADP
gujaf-319	111	6	the	the	DET
gujaf-319	111	7	active	active	ADJ
gujaf-319	111	8	involvement	involvement	NOUN
gujaf-319	111	9	of	of	ADP
gujaf-319	111	10	commercial	commercial	ADJ
gujaf-319	111	11	businesses	business	NOUN
gujaf-319	111	12	in	in	ADP
gujaf-319	111	13	community	community	NOUN
gujaf-319	111	14	engagement	engagement	NOUN
gujaf-319	111	15	.	.	PUNCT
gujaf-319	112	1	according	accord	VERB
gujaf-319	112	2	to	to	ADP
gujaf-319	112	3	siddig	siddig	PROPN
gujaf-319	112	4	and	and	CCONJ
gujaf-319	112	5	javed	javed	ADJ
gujaf-319	112	6	(	(	PUNCT
gujaf-319	112	7	2014	2014	NUM
gujaf-319	112	8	)	)	PUNCT
gujaf-319	112	9	,	,	PUNCT
gujaf-319	112	10	csr	csr	NOUN
gujaf-319	112	11	continues	continue	VERB
gujaf-319	112	12	to	to	PART
gujaf-319	112	13	be	be	AUX
gujaf-319	112	14	a	a	DET
gujaf-319	112	15	potent	potent	ADJ
gujaf-319	112	16	business	business	NOUN
gujaf-319	112	17	strategy	strategy	NOUN
gujaf-319	112	18	that	that	PRON
gujaf-319	112	19	not	not	PART
gujaf-319	112	20	only	only	ADV
gujaf-319	112	21	offers	offer	VERB
gujaf-319	112	22	assistance	assistance	NOUN
gujaf-319	112	23	in	in	ADP
gujaf-319	112	24	outperforming	outperforming	NOUN
gujaf-319	112	25	competitors	competitor	NOUN
gujaf-319	112	26	,	,	PUNCT
gujaf-319	112	27	but	but	CCONJ
gujaf-319	112	28	also	also	ADV
gujaf-319	112	29	serves	serve	VERB
gujaf-319	112	30	as	as	ADP
gujaf-319	112	31	a	a	DET
gujaf-319	112	32	crucial	crucial	ADJ
gujaf-319	112	33	approach	approach	NOUN
gujaf-319	112	34	for	for	ADP
gujaf-319	112	35	organizations	organization	NOUN
gujaf-319	112	36	to	to	PART
gujaf-319	112	37	foster	foster	VERB
gujaf-319	112	38	growth	growth	NOUN
gujaf-319	112	39	within	within	ADP
gujaf-319	112	40	society	society	NOUN
gujaf-319	112	41	.	.	PUNCT
gujaf-319	113	1	however	however	ADV
gujaf-319	113	2	,	,	PUNCT
gujaf-319	113	3	nigerian	nigerian	ADJ
gujaf-319	113	4	companies	company	NOUN
gujaf-319	113	5	have	have	AUX
gujaf-319	113	6	encountered	encounter	VERB
gujaf-319	113	7	challenges	challenge	NOUN
gujaf-319	113	8	related	relate	VERB
gujaf-319	113	9	to	to	ADP
gujaf-319	113	10	both	both	CCONJ
gujaf-319	113	11	internal	internal	ADJ
gujaf-319	113	12	unhappiness	unhappiness	NOUN
gujaf-319	113	13	among	among	ADP
gujaf-319	113	14	workers	worker	NOUN
gujaf-319	113	15	and	and	CCONJ
gujaf-319	113	16	investors	investor	NOUN
gujaf-319	113	17	,	,	PUNCT
gujaf-319	113	18	as	as	ADV
gujaf-319	113	19	well	well	ADV
gujaf-319	113	20	as	as	ADP
gujaf-319	113	21	outward	outward	ADJ
gujaf-319	113	22	dissatisfaction	dissatisfaction	NOUN
gujaf-319	113	23	from	from	ADP
gujaf-319	113	24	the	the	DET
gujaf-319	113	25	general	general	ADJ
gujaf-319	113	26	public	public	NOUN
gujaf-319	113	27	.	.	PUNCT
gujaf-319	114	1	specifically	specifically	ADV
gujaf-319	114	2	,	,	PUNCT
gujaf-319	114	3	some	some	DET
gujaf-319	114	4	companies	company	NOUN
gujaf-319	114	5	in	in	ADP
gujaf-319	114	6	lagos	lago	NOUN
gujaf-319	114	7	state	state	NOUN
gujaf-319	114	8	fails	fail	VERB
gujaf-319	114	9	to	to	PART
gujaf-319	114	10	pay	pay	VERB
gujaf-319	114	11	salaries	salary	NOUN
gujaf-319	114	12	yet	yet	ADV
gujaf-319	114	13	threatening	threaten	VERB
gujaf-319	114	14	their	their	PRON
gujaf-319	114	15	staff	staff	NOUN
gujaf-319	114	16	with	with	ADP
gujaf-319	114	17	sack	sack	NOUN
gujaf-319	114	18	letter	letter	NOUN
gujaf-319	114	19	.	.	PUNCT
gujaf-319	115	1	these	these	DET
gujaf-319	115	2	challenges	challenge	NOUN
gujaf-319	115	3	have	have	AUX
gujaf-319	115	4	ultimately	ultimately	ADV
gujaf-319	115	5	resulted	result	VERB
gujaf-319	115	6	in	in	ADP
gujaf-319	115	7	an	an	DET
gujaf-319	115	8	image	image	NOUN
gujaf-319	115	9	problem	problem	NOUN
gujaf-319	115	10	(	(	PUNCT
gujaf-319	115	11	obiekwe	obiekwe	ADJ
gujaf-319	115	12	&	&	CCONJ
gujaf-319	115	13	nwaeke	nwaeke	ADJ
gujaf-319	115	14	,	,	PUNCT
gujaf-319	115	15	2019	2019	NUM
gujaf-319	115	16	)	)	PUNCT
gujaf-319	115	17	.	.	PUNCT
gujaf-319	116	1	hayat	hayat	PROPN
gujaf-319	116	2	,	,	PUNCT
gujaf-319	116	3	naim	naim	PROPN
gujaf-319	116	4	,	,	PUNCT
gujaf-319	116	5	and	and	CCONJ
gujaf-319	116	6	aziz	aziz	PROPN
gujaf-319	116	7	(	(	PUNCT
gujaf-319	116	8	2022	2022	NUM
gujaf-319	116	9	)	)	PUNCT
gujaf-319	116	10	asserted	assert	VERB
gujaf-319	116	11	that	that	SCONJ
gujaf-319	116	12	companies	company	NOUN
gujaf-319	116	13	in	in	ADP
gujaf-319	116	14	nigeria	nigeria	PROPN
gujaf-319	116	15	sometimes	sometimes	ADV
gujaf-319	116	16	engage	engage	VERB
gujaf-319	116	17	in	in	ADP
gujaf-319	116	18	socially	socially	ADV
gujaf-319	116	19	irresponsible	irresponsible	ADJ
gujaf-319	116	20	conduct	conduct	NOUN
gujaf-319	116	21	,	,	PUNCT
gujaf-319	116	22	including	include	VERB
gujaf-319	116	23	but	but	CCONJ
gujaf-319	116	24	not	not	PART
gujaf-319	116	25	limited	limit	VERB
gujaf-319	116	26	to	to	ADP
gujaf-319	116	27	customer	customer	NOUN
gujaf-319	116	28	deception	deception	NOUN
gujaf-319	116	29	,	,	PUNCT
gujaf-319	116	30	investor	investor	NOUN
gujaf-319	116	31	fraud	fraud	NOUN
gujaf-319	116	32	,	,	PUNCT
gujaf-319	116	33	consumer	consumer	NOUN
gujaf-319	116	34	endangerment	endangerment	NOUN
gujaf-319	116	35	,	,	PUNCT
gujaf-319	116	36	environmental	environmental	ADJ
gujaf-319	116	37	pollution	pollution	NOUN
gujaf-319	116	38	,	,	PUNCT
gujaf-319	116	39	and	and	CCONJ
gujaf-319	116	40	government	government	NOUN
gujaf-319	116	41	deception	deception	NOUN
gujaf-319	116	42	.	.	PUNCT
gujaf-319	117	1	likewise	likewise	ADV
gujaf-319	117	2	,	,	PUNCT
gujaf-319	117	3	the	the	DET
gujaf-319	117	4	permissible	permissible	ADJ
gujaf-319	117	5	location	location	NOUN
gujaf-319	117	6	for	for	ADP
gujaf-319	117	7	industries	industry	NOUN
gujaf-319	117	8	,	,	PUNCT
gujaf-319	117	9	including	include	VERB
gujaf-319	117	10	waste	waste	NOUN
gujaf-319	117	11	disposal	disposal	NOUN
gujaf-319	117	12	sites	site	NOUN
gujaf-319	117	13	,	,	PUNCT
gujaf-319	117	14	to	to	ADP
gujaf-319	117	15	mailto:kolawolekayode@yahoo.com	mailto:kolawolekayode@yahoo.com	PROPN
gujaf-319	117	16	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	PROPN
gujaf-319	117	17	gusau	gusau	PROPN
gujaf-319	117	18	journal	journal	PROPN
gujaf-319	117	19	of	of	ADP
gujaf-319	117	20	accounting	accounting	NOUN
gujaf-319	117	21	and	and	CCONJ
gujaf-319	117	22	finance	finance	NOUN
gujaf-319	117	23	,	,	PUNCT
gujaf-319	117	24	vol	vol	NOUN
gujaf-319	117	25	.	.	PROPN
gujaf-319	117	26	5	5	NUM
gujaf-319	117	27	,	,	PUNCT
gujaf-319	117	28	issue	issue	NOUN
gujaf-319	117	29	2	2	NUM
gujaf-319	117	30	,	,	PUNCT
gujaf-319	117	31	october	october	PROPN
gujaf-319	117	32	,	,	PUNCT
gujaf-319	117	33	2024	2024	NUM
gujaf-319	117	34	333	333	NUM
gujaf-319	117	35	be	be	AUX
gujaf-319	117	36	situated	situate	VERB
gujaf-319	117	37	on	on	ADP
gujaf-319	117	38	statutory	statutory	ADJ
gujaf-319	117	39	land	land	NOUN
gujaf-319	117	40	is	be	AUX
gujaf-319	117	41	limited	limit	VERB
gujaf-319	117	42	to	to	ADP
gujaf-319	117	43	a	a	DET
gujaf-319	117	44	considerable	considerable	ADJ
gujaf-319	117	45	distance	distance	NOUN
gujaf-319	117	46	from	from	ADP
gujaf-319	117	47	residential	residential	ADJ
gujaf-319	117	48	areas	area	NOUN
gujaf-319	117	49	.	.	PUNCT
gujaf-319	118	1	regrettably	regrettably	ADV
gujaf-319	118	2	,	,	PUNCT
gujaf-319	118	3	this	this	DET
gujaf-319	118	4	practice	practice	NOUN
gujaf-319	118	5	is	be	AUX
gujaf-319	118	6	widely	widely	ADV
gujaf-319	118	7	misused	misuse	VERB
gujaf-319	118	8	and	and	CCONJ
gujaf-319	118	9	lacks	lack	VERB
gujaf-319	118	10	practicality	practicality	NOUN
gujaf-319	118	11	in	in	ADP
gujaf-319	118	12	many	many	ADJ
gujaf-319	118	13	developing	develop	VERB
gujaf-319	118	14	countries	country	NOUN
gujaf-319	118	15	,	,	PUNCT
gujaf-319	118	16	including	include	VERB
gujaf-319	118	17	nigeria	nigeria	PROPN
gujaf-319	118	18	.	.	PUNCT
gujaf-319	119	1	csr	csr	NOUN
gujaf-319	119	2	relationship	relationship	NOUN
gujaf-319	119	3	with	with	ADP
gujaf-319	119	4	the	the	DET
gujaf-319	119	5	financial	financial	ADJ
gujaf-319	119	6	performances	performance	NOUN
gujaf-319	119	7	of	of	ADP
gujaf-319	119	8	firms	firm	NOUN
gujaf-319	119	9	has	have	AUX
gujaf-319	119	10	been	be	AUX
gujaf-319	119	11	a	a	DET
gujaf-319	119	12	subject	subject	NOUN
gujaf-319	119	13	of	of	ADP
gujaf-319	119	14	research	research	NOUN
gujaf-319	119	15	in	in	ADP
gujaf-319	119	16	several	several	ADJ
gujaf-319	119	17	academic	academic	ADJ
gujaf-319	119	18	works	work	NOUN
gujaf-319	119	19	including	include	VERB
gujaf-319	119	20	omoro	omoro	NOUN
gujaf-319	119	21	,	,	PUNCT
gujaf-319	119	22	kinyua	kinyua	PROPN
gujaf-319	119	23	,	,	PUNCT
gujaf-319	119	24	&	&	CCONJ
gujaf-319	119	25	okiro	okiro	PROPN
gujaf-319	119	26	(	(	PUNCT
gujaf-319	119	27	2014	2014	NUM
gujaf-319	119	28	)	)	PUNCT
gujaf-319	119	29	;	;	PUNCT
gujaf-319	119	30	iqbal	iqbal	PROPN
gujaf-319	119	31	and	and	CCONJ
gujaf-319	119	32	others	other	NOUN
gujaf-319	119	33	(	(	PUNCT
gujaf-319	119	34	2014	2014	NUM
gujaf-319	119	35	)	)	PUNCT
gujaf-319	119	36	;	;	PUNCT
gujaf-319	119	37	muhammad	muhammad	X
gujaf-319	119	38	(	(	PUNCT
gujaf-319	119	39	2017	2017	NUM
gujaf-319	119	40	)	)	PUNCT
gujaf-319	119	41	.	.	PUNCT
gujaf-319	120	1	however	however	ADV
gujaf-319	120	2	,	,	PUNCT
gujaf-319	120	3	it	it	PRON
gujaf-319	120	4	is	be	AUX
gujaf-319	120	5	necessary	necessary	ADJ
gujaf-319	120	6	to	to	PART
gujaf-319	120	7	carry	carry	VERB
gujaf-319	120	8	out	out	ADP
gujaf-319	120	9	an	an	DET
gujaf-319	120	10	evaluation	evaluation	NOUN
gujaf-319	120	11	of	of	ADP
gujaf-319	120	12	the	the	DET
gujaf-319	120	13	effects	effect	NOUN
gujaf-319	120	14	of	of	ADP
gujaf-319	120	15	csr	csr	NOUN
gujaf-319	120	16	on	on	ADP
gujaf-319	120	17	the	the	DET
gujaf-319	120	18	nonfinancial	nonfinancial	ADJ
gujaf-319	120	19	corporate	corporate	ADJ
gujaf-319	120	20	results	result	NOUN
gujaf-319	120	21	with	with	ADP
gujaf-319	120	22	operations	operation	NOUN
gujaf-319	120	23	in	in	ADP
gujaf-319	120	24	nigeria	nigeria	PROPN
gujaf-319	120	25	.	.	PUNCT
gujaf-319	121	1	therefore	therefore	ADV
gujaf-319	121	2	,	,	PUNCT
gujaf-319	121	3	this	this	DET
gujaf-319	121	4	study	study	NOUN
gujaf-319	121	5	specifically	specifically	ADV
gujaf-319	121	6	examined	examine	VERB
gujaf-319	121	7	the	the	DET
gujaf-319	121	8	relationship	relationship	NOUN
gujaf-319	121	9	between	between	ADP
gujaf-319	121	10	csr	csr	NOUN
gujaf-319	121	11	and	and	CCONJ
gujaf-319	121	12	service	service	NOUN
gujaf-319	121	13	delivery	delivery	NOUN
gujaf-319	121	14	.	.	PUNCT
gujaf-319	122	1	additionally	additionally	ADV
gujaf-319	122	2	,	,	PUNCT
gujaf-319	122	3	prior	prior	ADJ
gujaf-319	122	4	research	research	NOUN
gujaf-319	122	5	has	have	AUX
gujaf-319	122	6	categorised	categorise	VERB
gujaf-319	122	7	corporate	corporate	ADJ
gujaf-319	122	8	social	social	ADJ
gujaf-319	122	9	responsibility	responsibility	NOUN
gujaf-319	122	10	as	as	ADP
gujaf-319	122	11	a	a	DET
gujaf-319	122	12	single	single	ADJ
gujaf-319	122	13	factor	factor	NOUN
gujaf-319	122	14	.	.	PUNCT
gujaf-319	123	1	this	this	DET
gujaf-319	123	2	research	research	NOUN
gujaf-319	123	3	categorised	categorise	VERB
gujaf-319	123	4	corporate	corporate	ADJ
gujaf-319	123	5	social	social	ADJ
gujaf-319	123	6	responsibility	responsibility	NOUN
gujaf-319	123	7	(	(	PUNCT
gujaf-319	123	8	csr	csr	NOUN
gujaf-319	123	9	)	)	PUNCT
gujaf-319	123	10	into	into	ADP
gujaf-319	123	11	distinct	distinct	ADJ
gujaf-319	123	12	categories	category	NOUN
gujaf-319	123	13	,	,	PUNCT
gujaf-319	123	14	namely	namely	ADV
gujaf-319	123	15	environmental	environmental	ADJ
gujaf-319	123	16	responsibility	responsibility	NOUN
gujaf-319	123	17	,	,	PUNCT
gujaf-319	123	18	ethical	ethical	ADJ
gujaf-319	123	19	responsibility	responsibility	NOUN
gujaf-319	123	20	,	,	PUNCT
gujaf-319	123	21	charitable	charitable	ADJ
gujaf-319	123	22	responsibility	responsibility	NOUN
gujaf-319	123	23	,	,	PUNCT
gujaf-319	123	24	economic	economic	ADJ
gujaf-319	123	25	responsibility	responsibility	NOUN
gujaf-319	123	26	,	,	PUNCT
gujaf-319	123	27	and	and	CCONJ
gujaf-319	123	28	educational	educational	ADJ
gujaf-319	123	29	responsibility	responsibility	NOUN
gujaf-319	123	30	.	.	PUNCT
gujaf-319	124	1	the	the	DET
gujaf-319	124	2	underlying	underlying	ADJ
gujaf-319	124	3	motive	motive	NOUN
gujaf-319	124	4	of	of	ADP
gujaf-319	124	5	this	this	DET
gujaf-319	124	6	study	study	NOUN
gujaf-319	124	7	was	be	AUX
gujaf-319	124	8	to	to	PART
gujaf-319	124	9	examine	examine	VERB
gujaf-319	124	10	the	the	DET
gujaf-319	124	11	impact	impact	NOUN
gujaf-319	124	12	of	of	ADP
gujaf-319	124	13	corporate	corporate	ADJ
gujaf-319	124	14	social	social	ADJ
gujaf-319	124	15	responsibility	responsibility	NOUN
gujaf-319	124	16	(	(	PUNCT
gujaf-319	124	17	csr	csr	NOUN
gujaf-319	124	18	)	)	PUNCT
gujaf-319	124	19	on	on	ADP
gujaf-319	124	20	the	the	DET
gujaf-319	124	21	functioning	functioning	NOUN
gujaf-319	124	22	of	of	ADP
gujaf-319	124	23	enterprises	enterprise	NOUN
gujaf-319	124	24	in	in	ADP
gujaf-319	124	25	the	the	DET
gujaf-319	124	26	lagos	lagos	NOUN
gujaf-319	124	27	state	state	NOUN
gujaf-319	124	28	because	because	SCONJ
gujaf-319	124	29	this	this	DET
gujaf-319	124	30	region	region	NOUN
gujaf-319	124	31	has	have	VERB
gujaf-319	124	32	vital	vital	ADJ
gujaf-319	124	33	functions	function	NOUN
gujaf-319	124	34	in	in	ADP
gujaf-319	124	35	increasing	increase	VERB
gujaf-319	124	36	the	the	DET
gujaf-319	124	37	country	country	NOUN
gujaf-319	124	38	’s	’s	PART
gujaf-319	124	39	economic	economic	ADJ
gujaf-319	124	40	performance	performance	NOUN
gujaf-319	124	41	.	.	PUNCT
gujaf-319	125	1	estimation	estimation	NOUN
gujaf-319	125	2	techniques	technique	NOUN
gujaf-319	125	3	used	use	VERB
gujaf-319	125	4	in	in	ADP
gujaf-319	125	5	prior	prior	ADJ
gujaf-319	125	6	studies	study	NOUN
gujaf-319	125	7	include	include	VERB
gujaf-319	125	8	ordinary	ordinary	ADJ
gujaf-319	125	9	least	least	ADJ
gujaf-319	125	10	square	square	ADJ
gujaf-319	125	11	(	(	PUNCT
gujaf-319	125	12	ols	ol	NOUN
gujaf-319	125	13	)	)	PUNCT
gujaf-319	125	14	,	,	PUNCT
gujaf-319	125	15	analysis	analysis	NOUN
gujaf-319	125	16	of	of	ADP
gujaf-319	125	17	variance	variance	NOUN
gujaf-319	125	18	(	(	PUNCT
gujaf-319	125	19	anova	anova	PROPN
gujaf-319	125	20	)	)	PUNCT
gujaf-319	125	21	,	,	PUNCT
gujaf-319	125	22	and	and	CCONJ
gujaf-319	125	23	logit	logit	PROPN
gujaf-319	125	24	regression	regression	NOUN
gujaf-319	125	25	.	.	PUNCT
gujaf-319	126	1	furthermore	furthermore	ADV
gujaf-319	126	2	,	,	PUNCT
gujaf-319	126	3	the	the	DET
gujaf-319	126	4	present	present	ADJ
gujaf-319	126	5	study	study	NOUN
gujaf-319	126	6	proposed	propose	VERB
gujaf-319	126	7	objectives	objective	NOUN
gujaf-319	126	8	will	will	AUX
gujaf-319	126	9	be	be	AUX
gujaf-319	126	10	achieved	achieve	VERB
gujaf-319	126	11	by	by	ADP
gujaf-319	126	12	employing	employ	VERB
gujaf-319	126	13	the	the	DET
gujaf-319	126	14	structural	structural	ADJ
gujaf-319	126	15	equation	equation	NOUN
gujaf-319	126	16	modelling	model	VERB
gujaf-319	126	17	with	with	ADP
gujaf-319	126	18	partial	partial	ADJ
gujaf-319	126	19	least	least	ADV
gujaf-319	126	20	square	square	ADJ
gujaf-319	126	21	(	(	PUNCT
gujaf-319	126	22	pls	pls	INTJ
gujaf-319	126	23	)	)	PUNCT
gujaf-319	126	24	4.0	4.0	NUM
gujaf-319	126	25	techniques	technique	NOUN
gujaf-319	126	26	.	.	PUNCT
gujaf-319	127	1	the	the	DET
gujaf-319	127	2	method	method	NOUN
gujaf-319	127	3	of	of	ADP
gujaf-319	127	4	choice	choice	NOUN
gujaf-319	127	5	is	be	AUX
gujaf-319	127	6	partial	partial	ADJ
gujaf-319	127	7	least	least	ADJ
gujaf-319	127	8	square	square	ADJ
gujaf-319	127	9	(	(	PUNCT
gujaf-319	127	10	pls	pls	INTJ
gujaf-319	127	11	)	)	PUNCT
gujaf-319	127	12	4.0	4.0	NUM
gujaf-319	127	13	with	with	ADP
gujaf-319	127	14	structural	structural	ADJ
gujaf-319	127	15	equation	equation	NOUN
gujaf-319	127	16	modelling	modelling	NOUN
gujaf-319	127	17	(	(	PUNCT
gujaf-319	127	18	sem	sem	NOUN
gujaf-319	127	19	)	)	PUNCT
gujaf-319	127	20	as	as	SCONJ
gujaf-319	127	21	this	this	PRON
gujaf-319	127	22	enables	enable	VERB
gujaf-319	127	23	a	a	DET
gujaf-319	127	24	clear	clear	ADJ
gujaf-319	127	25	distinction	distinction	NOUN
gujaf-319	127	26	between	between	ADP
gujaf-319	127	27	problems	problem	NOUN
gujaf-319	127	28	that	that	PRON
gujaf-319	127	29	are	be	AUX
gujaf-319	127	30	solved	solve	VERB
gujaf-319	127	31	optimally	optimally	ADV
gujaf-319	127	32	for	for	ADP
gujaf-319	127	33	rational	rational	ADJ
gujaf-319	127	34	problems	problem	NOUN
gujaf-319	127	35	and	and	CCONJ
gujaf-319	127	36	heuristically	heuristically	ADV
gujaf-319	127	37	for	for	ADP
gujaf-319	127	38	pragmatic	pragmatic	ADJ
gujaf-319	127	39	problems	problem	NOUN
gujaf-319	127	40	.	.	PUNCT
gujaf-319	128	1	the	the	DET
gujaf-319	128	2	application	application	NOUN
gujaf-319	128	3	of	of	ADP
gujaf-319	128	4	pls	pls	NOUN
gujaf-319	128	5	-	-	PUNCT
gujaf-319	128	6	sem	sem	PROPN
gujaf-319	128	7	is	be	AUX
gujaf-319	128	8	preferred	prefer	VERB
gujaf-319	128	9	due	due	ADP
gujaf-319	128	10	to	to	ADP
gujaf-319	128	11	the	the	DET
gujaf-319	128	12	capacity	capacity	NOUN
gujaf-319	128	13	to	to	PART
gujaf-319	128	14	analyses	analyse	VERB
gujaf-319	128	15	the	the	DET
gujaf-319	128	16	total	total	ADJ
gujaf-319	128	17	importance	importance	NOUN
gujaf-319	128	18	of	of	ADP
gujaf-319	128	19	weights	weight	NOUN
gujaf-319	128	20	of	of	ADP
gujaf-319	128	21	characteristics	characteristic	NOUN
gujaf-319	128	22	as	as	ADV
gujaf-319	128	23	well	well	ADV
gujaf-319	128	24	as	as	ADP
gujaf-319	128	25	it	it	PRON
gujaf-319	128	26	is	be	AUX
gujaf-319	128	27	not	not	PART
gujaf-319	128	28	oriented	orient	VERB
gujaf-319	128	29	to	to	ADP
gujaf-319	128	30	level	level	NOUN
gujaf-319	128	31	of	of	ADP
gujaf-319	128	32	those	those	DET
gujaf-319	128	33	qualities	quality	NOUN
gujaf-319	128	34	exclusively	exclusively	ADV
gujaf-319	128	35	.	.	PUNCT
gujaf-319	129	1	2.0	2.0	NUM
gujaf-319	129	2	theoretical	theoretical	ADJ
gujaf-319	129	3	and	and	CCONJ
gujaf-319	129	4	empirical	empirical	ADJ
gujaf-319	129	5	review	review	NOUN
gujaf-319	129	6	stakeholder	stakeholder	NOUN
gujaf-319	129	7	theory	theory	PROPN
gujaf-319	129	8	freeman	freeman	PROPN
gujaf-319	129	9	proposed	propose	VERB
gujaf-319	129	10	the	the	DET
gujaf-319	129	11	stakeholder	stakeholder	NOUN
gujaf-319	129	12	hypothesis	hypothesis	NOUN
gujaf-319	129	13	in	in	ADP
gujaf-319	129	14	1984	1984	NUM
gujaf-319	129	15	.	.	PUNCT
gujaf-319	130	1	managing	manage	VERB
gujaf-319	130	2	an	an	DET
gujaf-319	130	3	organization	organization	NOUN
gujaf-319	130	4	in	in	ADP
gujaf-319	130	5	accordance	accordance	NOUN
gujaf-319	130	6	with	with	ADP
gujaf-319	130	7	one	one	NUM
gujaf-319	130	8	's	's	PART
gujaf-319	130	9	principles	principle	NOUN
gujaf-319	130	10	and	and	CCONJ
gujaf-319	130	11	beliefs	belief	NOUN
gujaf-319	130	12	is	be	AUX
gujaf-319	130	13	the	the	DET
gujaf-319	130	14	focus	focus	NOUN
gujaf-319	130	15	of	of	ADP
gujaf-319	130	16	this	this	DET
gujaf-319	130	17	school	school	NOUN
gujaf-319	130	18	of	of	ADP
gujaf-319	130	19	thought	thought	NOUN
gujaf-319	130	20	in	in	ADP
gujaf-319	130	21	corporate	corporate	ADJ
gujaf-319	130	22	ethics	ethic	NOUN
gujaf-319	130	23	and	and	CCONJ
gujaf-319	130	24	organizational	organizational	ADJ
gujaf-319	130	25	management	management	NOUN
gujaf-319	130	26	.	.	PUNCT
gujaf-319	131	1	according	accord	VERB
gujaf-319	131	2	to	to	ADP
gujaf-319	131	3	akinsulire	akinsulire	NOUN
gujaf-319	131	4	(	(	PUNCT
gujaf-319	131	5	2011	2011	NUM
gujaf-319	131	6	)	)	PUNCT
gujaf-319	131	7	,	,	PUNCT
gujaf-319	131	8	the	the	DET
gujaf-319	131	9	term	term	NOUN
gujaf-319	131	10	"	"	PUNCT
gujaf-319	131	11	stakeholder	stakeholder	NOUN
gujaf-319	131	12	"	"	PUNCT
gujaf-319	131	13	refers	refer	VERB
gujaf-319	131	14	to	to	ADP
gujaf-319	131	15	those	those	PRON
gujaf-319	131	16	that	that	PRON
gujaf-319	131	17	have	have	VERB
gujaf-319	131	18	an	an	DET
gujaf-319	131	19	interest	interest	NOUN
gujaf-319	131	20	in	in	ADP
gujaf-319	131	21	the	the	DET
gujaf-319	131	22	firm	firm	NOUN
gujaf-319	131	23	's	's	PART
gujaf-319	131	24	operations	operation	NOUN
gujaf-319	131	25	.	.	PUNCT
gujaf-319	132	1	further	further	ADJ
gujaf-319	132	2	development	development	NOUN
gujaf-319	132	3	of	of	ADP
gujaf-319	132	4	freeman	freeman	PROPN
gujaf-319	132	5	's	's	PART
gujaf-319	132	6	(	(	PUNCT
gujaf-319	132	7	1984	1984	NUM
gujaf-319	132	8	)	)	PUNCT
gujaf-319	132	9	concepts	concept	NOUN
gujaf-319	132	10	on	on	ADP
gujaf-319	132	11	stakeholder	stakeholder	NOUN
gujaf-319	132	12	management	management	NOUN
gujaf-319	132	13	establishes	establish	VERB
gujaf-319	132	14	connections	connection	NOUN
gujaf-319	132	15	between	between	ADP
gujaf-319	132	16	csr	csr	NOUN
gujaf-319	132	17	and	and	CCONJ
gujaf-319	132	18	the	the	DET
gujaf-319	132	19	firm	firm	NOUN
gujaf-319	132	20	's	's	PART
gujaf-319	132	21	numerous	numerous	ADJ
gujaf-319	132	22	stakeholders	stakeholder	NOUN
gujaf-319	132	23	.	.	PUNCT
gujaf-319	133	1	it	it	PRON
gujaf-319	133	2	is	be	AUX
gujaf-319	133	3	possible	possible	ADJ
gujaf-319	133	4	to	to	PART
gujaf-319	133	5	classify	classify	VERB
gujaf-319	133	6	csr	csr	NOUN
gujaf-319	133	7	theories	theory	NOUN
gujaf-319	133	8	into	into	ADP
gujaf-319	133	9	two	two	NUM
gujaf-319	133	10	branches	branch	NOUN
gujaf-319	133	11	:	:	PUNCT
gujaf-319	133	12	those	those	PRON
gujaf-319	133	13	that	that	PRON
gujaf-319	133	14	focus	focus	VERB
gujaf-319	133	15	on	on	ADP
gujaf-319	133	16	how	how	SCONJ
gujaf-319	133	17	firms	firm	NOUN
gujaf-319	133	18	may	may	AUX
gujaf-319	133	19	manage	manage	VERB
gujaf-319	133	20	csr	csr	NOUN
gujaf-319	133	21	and	and	CCONJ
gujaf-319	133	22	those	those	PRON
gujaf-319	133	23	that	that	PRON
gujaf-319	133	24	attempt	attempt	VERB
gujaf-319	133	25	to	to	PART
gujaf-319	133	26	answer	answer	VERB
gujaf-319	133	27	when	when	SCONJ
gujaf-319	133	28	and	and	CCONJ
gujaf-319	133	29	why	why	SCONJ
gujaf-319	133	30	csr	csr	NOUN
gujaf-319	133	31	matters	matter	NOUN
gujaf-319	133	32	for	for	ADP
gujaf-319	133	33	a	a	DET
gujaf-319	133	34	company	company	NOUN
gujaf-319	133	35	's	's	PART
gujaf-319	133	36	bottom	bottom	ADJ
gujaf-319	133	37	line	line	NOUN
gujaf-319	133	38	.	.	PUNCT
gujaf-319	134	1	when	when	SCONJ
gujaf-319	134	2	rui	rui	PROPN
gujaf-319	134	3	,	,	PUNCT
gujaf-319	134	4	muralidhar	muralidhar	PROPN
gujaf-319	134	5	,	,	PUNCT
gujaf-319	134	6	janney	janney	PROPN
gujaf-319	134	7	,	,	PUNCT
gujaf-319	134	8	and	and	CCONJ
gujaf-319	134	9	paul	paul	PROPN
gujaf-319	134	10	(	(	PUNCT
gujaf-319	134	11	2001	2001	NUM
gujaf-319	134	12	)	)	PUNCT
gujaf-319	134	13	proposed	propose	VERB
gujaf-319	134	14	that	that	SCONJ
gujaf-319	134	15	csr	csr	NOUN
gujaf-319	134	16	is	be	AUX
gujaf-319	134	17	the	the	DET
gujaf-319	134	18	same	same	ADJ
gujaf-319	134	19	as	as	ADP
gujaf-319	134	20	satisfying	satisfy	VERB
gujaf-319	134	21	the	the	DET
gujaf-319	134	22	needs	need	NOUN
gujaf-319	134	23	of	of	ADP
gujaf-319	134	24	all	all	DET
gujaf-319	134	25	stakeholders	stakeholder	NOUN
gujaf-319	134	26	in	in	ADP
gujaf-319	134	27	a	a	DET
gujaf-319	134	28	corporation	corporation	NOUN
gujaf-319	134	29	,	,	PUNCT
gujaf-319	134	30	they	they	PRON
gujaf-319	134	31	established	establish	VERB
gujaf-319	134	32	a	a	DET
gujaf-319	134	33	connection	connection	NOUN
gujaf-319	134	34	between	between	ADP
gujaf-319	134	35	csr	csr	NOUN
gujaf-319	134	36	and	and	CCONJ
gujaf-319	134	37	stakeholder	stakeholder	NOUN
gujaf-319	134	38	theory	theory	NOUN
gujaf-319	134	39	.	.	PUNCT
gujaf-319	135	1	according	accord	VERB
gujaf-319	135	2	to	to	ADP
gujaf-319	135	3	waddock	waddock	NOUN
gujaf-319	135	4	and	and	CCONJ
gujaf-319	135	5	graves	grave	NOUN
gujaf-319	135	6	(	(	PUNCT
gujaf-319	135	7	1997	1997	NUM
gujaf-319	135	8	)	)	PUNCT
gujaf-319	135	9	,	,	PUNCT
gujaf-319	135	10	csr	csr	X
gujaf-319	135	11	is	be	AUX
gujaf-319	135	12	a	a	DET
gujaf-319	135	13	way	way	NOUN
gujaf-319	135	14	for	for	SCONJ
gujaf-319	135	15	a	a	DET
gujaf-319	135	16	company	company	NOUN
gujaf-319	135	17	to	to	PART
gujaf-319	135	18	gauge	gauge	VERB
gujaf-319	135	19	how	how	SCONJ
gujaf-319	135	20	well	well	ADV
gujaf-319	135	21	it	it	PRON
gujaf-319	135	22	deals	deal	VERB
gujaf-319	135	23	with	with	ADP
gujaf-319	135	24	its	its	PRON
gujaf-319	135	25	stakeholders	stakeholder	NOUN
gujaf-319	135	26	.	.	PUNCT
gujaf-319	136	1	businesses	business	NOUN
gujaf-319	136	2	,	,	PUNCT
gujaf-319	136	3	according	accord	VERB
gujaf-319	136	4	to	to	ADP
gujaf-319	136	5	stakeholder	stakeholder	PROPN
gujaf-319	136	6	theory	theory	NOUN
gujaf-319	136	7	,	,	PUNCT
gujaf-319	136	8	have	have	VERB
gujaf-319	136	9	both	both	CCONJ
gujaf-319	136	10	verbal	verbal	ADJ
gujaf-319	136	11	and	and	CCONJ
gujaf-319	136	12	nonverbal	nonverbal	ADJ
gujaf-319	136	13	agreements	agreement	NOUN
gujaf-319	136	14	,	,	PUNCT
gujaf-319	136	15	and	and	CCONJ
gujaf-319	136	16	it	it	PRON
gujaf-319	136	17	is	be	AUX
gujaf-319	136	18	on	on	ADP
gujaf-319	136	19	to	to	ADP
gujaf-319	136	20	their	their	PRON
gujaf-319	136	21	constituents	constituent	NOUN
gujaf-319	136	22	to	to	PART
gujaf-319	136	23	keep	keep	VERB
gujaf-319	136	24	their	their	PRON
gujaf-319	136	25	word	word	NOUN
gujaf-319	136	26	.	.	PUNCT
gujaf-319	137	1	empirical	empirical	ADJ
gujaf-319	137	2	review	review	PROPN
gujaf-319	137	3	zhang	zhang	PROPN
gujaf-319	137	4	and	and	CCONJ
gujaf-319	137	5	liu	liu	PROPN
gujaf-319	137	6	in	in	ADP
gujaf-319	137	7	2023	2023	NUM
gujaf-319	137	8	considered	consider	VERB
gujaf-319	137	9	csr	csr	NOUN
gujaf-319	137	10	and	and	CCONJ
gujaf-319	137	11	brand	brand	NOUN
gujaf-319	137	12	value	value	NOUN
gujaf-319	137	13	of	of	ADP
gujaf-319	137	14	chinese	chinese	ADJ
gujaf-319	137	15	firms	firm	NOUN
gujaf-319	137	16	and	and	CCONJ
gujaf-319	137	17	it	it	PRON
gujaf-319	137	18	was	be	AUX
gujaf-319	137	19	revealed	reveal	VERB
gujaf-319	137	20	to	to	PART
gujaf-319	137	21	positively	positively	ADV
gujaf-319	137	22	impact	impact	VERB
gujaf-319	137	23	performance	performance	NOUN
gujaf-319	137	24	of	of	ADP
gujaf-319	137	25	chinese	chinese	ADJ
gujaf-319	137	26	firms	firm	NOUN
gujaf-319	137	27	.	.	PUNCT
gujaf-319	138	1	however	however	ADV
gujaf-319	138	2	,	,	PUNCT
gujaf-319	138	3	in	in	ADP
gujaf-319	138	4	2023	2023	NUM
gujaf-319	138	5	,	,	PUNCT
gujaf-319	138	6	coelho	coelho	NOUN
gujaf-319	138	7	,	,	PUNCT
gujaf-319	138	8	jayantilal	jayantilal	PROPN
gujaf-319	138	9	and	and	CCONJ
gujaf-319	138	10	ferreira	ferreira	PROPN
gujaf-319	138	11	examined	examine	VERB
gujaf-319	138	12	csr	csr	X
gujaf-319	138	13	and	and	CCONJ
gujaf-319	138	14	financial	financial	ADJ
gujaf-319	138	15	performance	performance	NOUN
gujaf-319	138	16	in	in	ADP
gujaf-319	138	17	developed	develop	VERB
gujaf-319	138	18	nations	nation	NOUN
gujaf-319	138	19	and	and	CCONJ
gujaf-319	138	20	revealed	reveal	VERB
gujaf-319	138	21	a	a	DET
gujaf-319	138	22	positive	positive	ADJ
gujaf-319	138	23	effect	effect	NOUN
gujaf-319	138	24	of	of	ADP
gujaf-319	138	25	csr	csr	X
gujaf-319	138	26	on	on	ADP
gujaf-319	138	27	financial	financial	ADJ
gujaf-319	138	28	performance	performance	NOUN
gujaf-319	138	29	.	.	PUNCT
gujaf-319	139	1	in	in	ADP
gujaf-319	139	2	their	their	PRON
gujaf-319	139	3	2021	2021	NUM
gujaf-319	139	4	study	study	NOUN
gujaf-319	139	5	,	,	PUNCT
gujaf-319	139	6	kolawole	kolawole	PROPN
gujaf-319	139	7	,	,	PUNCT
gujaf-319	139	8	busari	busari	ADJ
gujaf-319	139	9	,	,	PUNCT
gujaf-319	139	10	and	and	CCONJ
gujaf-319	139	11	abdulmumin	abdulmumin	NOUN
gujaf-319	139	12	looked	look	VERB
gujaf-319	139	13	at	at	ADP
gujaf-319	139	14	how	how	SCONJ
gujaf-319	139	15	csr	csr	NOUN
gujaf-319	139	16	affected	affect	VERB
gujaf-319	139	17	the	the	DET
gujaf-319	139	18	efficiency	efficiency	NOUN
gujaf-319	139	19	of	of	ADP
gujaf-319	139	20	nigerian	nigerian	ADJ
gujaf-319	139	21	deposit	deposit	NOUN
gujaf-319	139	22	money	money	NOUN
gujaf-319	139	23	gusau	gusau	PROPN
gujaf-319	139	24	journal	journal	NOUN
gujaf-319	139	25	of	of	ADP
gujaf-319	139	26	accounting	accounting	NOUN
gujaf-319	139	27	and	and	CCONJ
gujaf-319	139	28	finance	finance	NOUN
gujaf-319	139	29	,	,	PUNCT
gujaf-319	139	30	vol	vol	NOUN
gujaf-319	139	31	.	.	PROPN
gujaf-319	139	32	5	5	NUM
gujaf-319	139	33	,	,	PUNCT
gujaf-319	139	34	issue	issue	NOUN
gujaf-319	139	35	2	2	NUM
gujaf-319	139	36	,	,	PUNCT
gujaf-319	139	37	october	october	PROPN
gujaf-319	139	38	,	,	PUNCT
gujaf-319	139	39	2024	2024	NUM
gujaf-319	139	40	334	334	NUM
gujaf-319	139	41	institutions	institution	NOUN
gujaf-319	139	42	.	.	PUNCT
gujaf-319	140	1	this	this	DET
gujaf-319	140	2	research	research	NOUN
gujaf-319	140	3	utilized	utilize	VERB
gujaf-319	140	4	two	two	NUM
gujaf-319	140	5	types	type	NOUN
gujaf-319	140	6	of	of	ADP
gujaf-319	140	7	data	datum	NOUN
gujaf-319	140	8	:	:	PUNCT
gujaf-319	140	9	primary	primary	ADJ
gujaf-319	140	10	and	and	CCONJ
gujaf-319	140	11	secondary	secondary	ADJ
gujaf-319	140	12	.	.	PUNCT
gujaf-319	141	1	the	the	DET
gujaf-319	141	2	main	main	ADJ
gujaf-319	141	3	data	datum	NOUN
gujaf-319	141	4	came	come	VERB
gujaf-319	141	5	from	from	ADP
gujaf-319	141	6	surveys	survey	NOUN
gujaf-319	141	7	,	,	PUNCT
gujaf-319	141	8	while	while	SCONJ
gujaf-319	141	9	the	the	DET
gujaf-319	141	10	secondary	secondary	ADJ
gujaf-319	141	11	data	datum	NOUN
gujaf-319	141	12	came	come	VERB
gujaf-319	141	13	from	from	ADP
gujaf-319	141	14	the	the	DET
gujaf-319	141	15	accounting	accounting	NOUN
gujaf-319	141	16	records	record	NOUN
gujaf-319	141	17	of	of	ADP
gujaf-319	141	18	fourteen	fourteen	NUM
gujaf-319	141	19	chosen	choose	VERB
gujaf-319	141	20	nigerian	nigerian	ADJ
gujaf-319	141	21	banking	banking	NOUN
gujaf-319	141	22	institutions	institution	NOUN
gujaf-319	141	23	.	.	PUNCT
gujaf-319	142	1	the	the	DET
gujaf-319	142	2	study	study	NOUN
gujaf-319	142	3	's	's	PART
gujaf-319	142	4	objectives	objective	NOUN
gujaf-319	142	5	were	be	AUX
gujaf-319	142	6	attained	attain	VERB
gujaf-319	142	7	through	through	ADP
gujaf-319	142	8	the	the	DET
gujaf-319	142	9	use	use	NOUN
gujaf-319	142	10	of	of	ADP
gujaf-319	142	11	ordered	order	VERB
gujaf-319	142	12	logistic	logistic	NOUN
gujaf-319	142	13	and	and	CCONJ
gujaf-319	142	14	panel	panel	NOUN
gujaf-319	142	15	least	least	ADJ
gujaf-319	142	16	square	square	ADJ
gujaf-319	142	17	multiple	multiple	ADJ
gujaf-319	142	18	regression	regression	NOUN
gujaf-319	142	19	analysis	analysis	NOUN
gujaf-319	142	20	.	.	PUNCT
gujaf-319	143	1	from	from	ADP
gujaf-319	143	2	the	the	DET
gujaf-319	143	3	hausman	hausman	PROPN
gujaf-319	143	4	test	test	NOUN
gujaf-319	143	5	results	result	NOUN
gujaf-319	143	6	,	,	PUNCT
gujaf-319	143	7	the	the	DET
gujaf-319	143	8	study	study	NOUN
gujaf-319	143	9	found	find	VERB
gujaf-319	143	10	that	that	SCONJ
gujaf-319	143	11	the	the	DET
gujaf-319	143	12	random	random	ADJ
gujaf-319	143	13	effects	effect	NOUN
gujaf-319	143	14	model	model	NOUN
gujaf-319	143	15	is	be	AUX
gujaf-319	143	16	preferred	prefer	VERB
gujaf-319	143	17	over	over	ADP
gujaf-319	143	18	the	the	DET
gujaf-319	143	19	fixed	fix	VERB
gujaf-319	143	20	effects	effect	NOUN
gujaf-319	143	21	model	model	NOUN
gujaf-319	143	22	for	for	ADP
gujaf-319	143	23	the	the	DET
gujaf-319	143	24	analysis	analysis	NOUN
gujaf-319	143	25	.	.	PUNCT
gujaf-319	144	1	employing	employ	VERB
gujaf-319	144	2	random	random	ADJ
gujaf-319	144	3	effects	effect	NOUN
gujaf-319	144	4	model	model	NOUN
gujaf-319	144	5	it	it	PRON
gujaf-319	144	6	has	have	AUX
gujaf-319	144	7	been	be	AUX
gujaf-319	144	8	established	establish	VERB
gujaf-319	144	9	that	that	PRON
gujaf-319	144	10	csr	csr	NOUN
gujaf-319	144	11	directly	directly	ADV
gujaf-319	144	12	affects	affect	VERB
gujaf-319	144	13	the	the	DET
gujaf-319	144	14	performance	performance	NOUN
gujaf-319	144	15	of	of	ADP
gujaf-319	144	16	the	the	DET
gujaf-319	144	17	employees	employee	NOUN
gujaf-319	144	18	and	and	CCONJ
gujaf-319	144	19	the	the	DET
gujaf-319	144	20	profitability	profitability	NOUN
gujaf-319	144	21	of	of	ADP
gujaf-319	144	22	the	the	DET
gujaf-319	144	23	company	company	NOUN
gujaf-319	144	24	with	with	ADP
gujaf-319	144	25	the	the	DET
gujaf-319	144	26	coefficients	coefficient	NOUN
gujaf-319	144	27	being	be	AUX
gujaf-319	144	28	0.043	0.043	NUM
gujaf-319	144	29	and	and	CCONJ
gujaf-319	144	30	0.059	0.059	NUM
gujaf-319	144	31	respectively	respectively	ADV
gujaf-319	144	32	at	at	ADP
gujaf-319	144	33	a	a	DET
gujaf-319	144	34	5	5	NUM
gujaf-319	144	35	%	%	NOUN
gujaf-319	144	36	level	level	NOUN
gujaf-319	144	37	of	of	ADP
gujaf-319	144	38	significance	significance	NOUN
gujaf-319	144	39	.	.	PUNCT
gujaf-319	145	1	so	so	ADV
gujaf-319	145	2	,	,	PUNCT
gujaf-319	145	3	csr	csr	NOUN
gujaf-319	145	4	significantly	significantly	ADV
gujaf-319	145	5	affects	affect	VERB
gujaf-319	145	6	the	the	DET
gujaf-319	145	7	performance	performance	NOUN
gujaf-319	145	8	of	of	ADP
gujaf-319	145	9	nigerian	nigerian	ADJ
gujaf-319	145	10	deposit	deposit	NOUN
gujaf-319	145	11	money	money	NOUN
gujaf-319	145	12	institutions	institution	NOUN
gujaf-319	145	13	,	,	PUNCT
gujaf-319	145	14	according	accord	VERB
gujaf-319	145	15	to	to	ADP
gujaf-319	145	16	the	the	DET
gujaf-319	145	17	study	study	NOUN
gujaf-319	145	18	.	.	PUNCT
gujaf-319	146	1	researchers	researcher	NOUN
gujaf-319	146	2	setiawan	setiawan	VERB
gujaf-319	146	3	,	,	PUNCT
gujaf-319	146	4	asrihapsari	asrihapsari	X
gujaf-319	146	5	,	,	PUNCT
gujaf-319	146	6	brahmana	brahmana	NOUN
gujaf-319	146	7	,	,	PUNCT
gujaf-319	146	8	rizky	rizky	ADJ
gujaf-319	146	9	,	,	PUNCT
gujaf-319	146	10	and	and	CCONJ
gujaf-319	146	11	widawati	widawati	NOUN
gujaf-319	146	12	(	(	PUNCT
gujaf-319	146	13	2022	2022	NUM
gujaf-319	146	14	)	)	PUNCT
gujaf-319	146	15	looked	look	VERB
gujaf-319	146	16	into	into	ADP
gujaf-319	146	17	how	how	SCONJ
gujaf-319	146	18	csr	csr	NOUN
gujaf-319	146	19	affected	affect	VERB
gujaf-319	146	20	the	the	DET
gujaf-319	146	21	success	success	NOUN
gujaf-319	146	22	of	of	ADP
gujaf-319	146	23	indonesian	indonesian	ADJ
gujaf-319	146	24	businesses	business	NOUN
gujaf-319	146	25	.	.	PUNCT
gujaf-319	147	1	because	because	SCONJ
gujaf-319	147	2	family	family	NOUN
gujaf-319	147	3	ownership	ownership	NOUN
gujaf-319	147	4	has	have	VERB
gujaf-319	147	5	a	a	DET
gujaf-319	147	6	significant	significant	ADJ
gujaf-319	147	7	role	role	NOUN
gujaf-319	147	8	in	in	ADP
gujaf-319	147	9	the	the	DET
gujaf-319	147	10	relationship	relationship	NOUN
gujaf-319	147	11	between	between	ADP
gujaf-319	147	12	corporate	corporate	ADJ
gujaf-319	147	13	social	social	ADJ
gujaf-319	147	14	responsibility	responsibility	NOUN
gujaf-319	147	15	and	and	CCONJ
gujaf-319	147	16	company	company	NOUN
gujaf-319	147	17	performance	performance	NOUN
gujaf-319	147	18	,	,	PUNCT
gujaf-319	147	19	it	it	PRON
gujaf-319	147	20	is	be	AUX
gujaf-319	147	21	vital	vital	ADJ
gujaf-319	147	22	to	to	PART
gujaf-319	147	23	take	take	VERB
gujaf-319	147	24	this	this	PRON
gujaf-319	147	25	into	into	ADP
gujaf-319	147	26	account	account	NOUN
gujaf-319	147	27	while	while	SCONJ
gujaf-319	147	28	analysing	analyse	VERB
gujaf-319	147	29	indonesian	indonesian	ADJ
gujaf-319	147	30	enterprises	enterprise	NOUN
gujaf-319	147	31	.	.	PUNCT
gujaf-319	148	1	285	285	NUM
gujaf-319	148	2	listed	list	VERB
gujaf-319	148	3	enterprises	enterprise	NOUN
gujaf-319	148	4	in	in	ADP
gujaf-319	148	5	indonesia	indonesia	PROPN
gujaf-319	148	6	from	from	ADP
gujaf-319	148	7	2015	2015	NUM
gujaf-319	148	8	to	to	ADP
gujaf-319	148	9	2019	2019	NUM
gujaf-319	148	10	make	make	VERB
gujaf-319	148	11	up	up	ADP
gujaf-319	148	12	the	the	DET
gujaf-319	148	13	study	study	NOUN
gujaf-319	148	14	sample	sample	NOUN
gujaf-319	148	15	.	.	PUNCT
gujaf-319	149	1	we	we	PRON
gujaf-319	149	2	found	find	VERB
gujaf-319	149	3	that	that	SCONJ
gujaf-319	149	4	csr	csr	NOUN
gujaf-319	149	5	had	have	VERB
gujaf-319	149	6	a	a	DET
gujaf-319	149	7	beneficial	beneficial	ADJ
gujaf-319	149	8	effect	effect	NOUN
gujaf-319	149	9	on	on	ADP
gujaf-319	149	10	performance	performance	NOUN
gujaf-319	149	11	.	.	PUNCT
gujaf-319	150	1	businesses	business	NOUN
gujaf-319	150	2	who	who	PRON
gujaf-319	150	3	invest	invest	VERB
gujaf-319	150	4	more	more	ADV
gujaf-319	150	5	in	in	ADP
gujaf-319	150	6	csr	csr	NOUN
gujaf-319	150	7	tend	tend	VERB
gujaf-319	150	8	to	to	PART
gujaf-319	150	9	do	do	VERB
gujaf-319	150	10	better	well	ADV
gujaf-319	150	11	financially	financially	ADV
gujaf-319	150	12	,	,	PUNCT
gujaf-319	150	13	which	which	PRON
gujaf-319	150	14	is	be	AUX
gujaf-319	150	15	a	a	DET
gujaf-319	150	16	sign	sign	NOUN
gujaf-319	150	17	of	of	ADP
gujaf-319	150	18	how	how	SCONJ
gujaf-319	150	19	important	important	ADJ
gujaf-319	150	20	they	they	PRON
gujaf-319	150	21	are	be	AUX
gujaf-319	150	22	.	.	PUNCT
gujaf-319	151	1	additionally	additionally	ADV
gujaf-319	151	2	,	,	PUNCT
gujaf-319	151	3	company	company	NOUN
gujaf-319	151	4	performance	performance	NOUN
gujaf-319	151	5	is	be	AUX
gujaf-319	151	6	severely	severely	ADV
gujaf-319	151	7	impacted	impact	VERB
gujaf-319	151	8	by	by	ADP
gujaf-319	151	9	the	the	DET
gujaf-319	151	10	relationship	relationship	NOUN
gujaf-319	151	11	of	of	ADP
gujaf-319	151	12	family	family	NOUN
gujaf-319	151	13	ownership	ownership	NOUN
gujaf-319	151	14	and	and	CCONJ
gujaf-319	151	15	csr	csr	NOUN
gujaf-319	151	16	.	.	PROPN
gujaf-319	151	17	similar	similar	ADJ
gujaf-319	151	18	research	research	NOUN
gujaf-319	151	19	work	work	NOUN
gujaf-319	151	20	was	be	AUX
gujaf-319	151	21	conducted	conduct	VERB
gujaf-319	151	22	by	by	ADP
gujaf-319	151	23	itoya	itoya	PROPN
gujaf-319	151	24	,	,	PUNCT
gujaf-319	151	25	akhator	akhator	NOUN
gujaf-319	151	26	,	,	PUNCT
gujaf-319	151	27	igbokwe	igbokwe	ADJ
gujaf-319	151	28	,	,	PUNCT
gujaf-319	151	29	and	and	CCONJ
gujaf-319	151	30	owuze	owuze	NOUN
gujaf-319	151	31	in	in	ADP
gujaf-319	151	32	2022	2022	NUM
gujaf-319	151	33	on	on	ADP
gujaf-319	151	34	the	the	DET
gujaf-319	151	35	impact	impact	NOUN
gujaf-319	151	36	of	of	ADP
gujaf-319	151	37	csr	csr	NOUN
gujaf-319	151	38	on	on	ADP
gujaf-319	151	39	the	the	DET
gujaf-319	151	40	financial	financial	ADJ
gujaf-319	151	41	performance	performance	NOUN
gujaf-319	151	42	of	of	ADP
gujaf-319	151	43	nigerian	nigerian	ADJ
gujaf-319	151	44	banks	bank	NOUN
gujaf-319	151	45	their	their	PRON
gujaf-319	151	46	study	study	NOUN
gujaf-319	151	47	employed	employ	VERB
gujaf-319	151	48	three	three	NUM
gujaf-319	151	49	financial	financial	ADJ
gujaf-319	151	50	performance	performance	NOUN
gujaf-319	151	51	indicators	indicator	NOUN
gujaf-319	151	52	.	.	PUNCT
gujaf-319	152	1	csr	csr	NOUN
gujaf-319	152	2	shows	show	VERB
gujaf-319	152	3	a	a	DET
gujaf-319	152	4	weak	weak	ADJ
gujaf-319	152	5	positive	positive	ADJ
gujaf-319	152	6	correlation	correlation	NOUN
gujaf-319	152	7	with	with	ADP
gujaf-319	152	8	earnings	earning	NOUN
gujaf-319	152	9	per	per	ADP
gujaf-319	152	10	share	share	NOUN
gujaf-319	152	11	,	,	PUNCT
gujaf-319	152	12	it	it	PRON
gujaf-319	152	13	had	have	VERB
gujaf-319	152	14	a	a	DET
gujaf-319	152	15	strong	strong	ADJ
gujaf-319	152	16	positive	positive	ADJ
gujaf-319	152	17	correlation	correlation	NOUN
gujaf-319	152	18	with	with	ADP
gujaf-319	152	19	gross	gross	ADJ
gujaf-319	152	20	earnings	earning	NOUN
gujaf-319	152	21	and	and	CCONJ
gujaf-319	152	22	a	a	DET
gujaf-319	152	23	large	large	ADJ
gujaf-319	152	24	positive	positive	ADJ
gujaf-319	152	25	correlation	correlation	NOUN
gujaf-319	152	26	with	with	ADP
gujaf-319	152	27	profit	profit	NOUN
gujaf-319	152	28	after	after	ADP
gujaf-319	152	29	taxes	taxis	NOUN
gujaf-319	152	30	,	,	PUNCT
gujaf-319	152	31	according	accord	VERB
gujaf-319	152	32	to	to	ADP
gujaf-319	152	33	the	the	DET
gujaf-319	152	34	correlation	correlation	NOUN
gujaf-319	152	35	results	result	NOUN
gujaf-319	152	36	.	.	PUNCT
gujaf-319	153	1	also	also	ADV
gujaf-319	153	2	,	,	PUNCT
gujaf-319	153	3	while	while	SCONJ
gujaf-319	153	4	csr	csr	NOUN
gujaf-319	153	5	spending	spending	NOUN
gujaf-319	153	6	had	have	VERB
gujaf-319	153	7	no	no	DET
gujaf-319	153	8	discernible	discernible	ADJ
gujaf-319	153	9	impact	impact	NOUN
gujaf-319	153	10	on	on	ADP
gujaf-319	153	11	eps	eps	PROPN
gujaf-319	153	12	,	,	PUNCT
gujaf-319	153	13	it	it	PRON
gujaf-319	153	14	did	do	AUX
gujaf-319	153	15	have	have	VERB
gujaf-319	153	16	a	a	DET
gujaf-319	153	17	notable	notable	ADJ
gujaf-319	153	18	impact	impact	NOUN
gujaf-319	153	19	on	on	ADP
gujaf-319	153	20	gross	gross	ADJ
gujaf-319	153	21	earnings	earning	NOUN
gujaf-319	153	22	and	and	CCONJ
gujaf-319	153	23	profit	profit	NOUN
gujaf-319	153	24	after	after	ADP
gujaf-319	153	25	tax	tax	NOUN
gujaf-319	153	26	for	for	ADP
gujaf-319	153	27	nigerian	nigerian	ADJ
gujaf-319	153	28	banks	bank	NOUN
gujaf-319	153	29	.	.	PUNCT
gujaf-319	154	1	from	from	ADP
gujaf-319	154	2	2012–2017	2012–2017	NUM
gujaf-319	154	3	,	,	PUNCT
gujaf-319	154	4	nguyen	nguyen	NOUN
gujaf-319	154	5	,	,	PUNCT
gujaf-319	154	6	nguyen	nguyen	NOUN
gujaf-319	154	7	and	and	CCONJ
gujaf-319	154	8	nguyen	nguyen	NOUN
gujaf-319	154	9	(	(	PUNCT
gujaf-319	154	10	2022	2022	NUM
gujaf-319	154	11	)	)	PUNCT
gujaf-319	154	12	studied	study	VERB
gujaf-319	154	13	the	the	DET
gujaf-319	154	14	impact	impact	NOUN
gujaf-319	154	15	of	of	ADP
gujaf-319	154	16	csr	csr	NOUN
gujaf-319	154	17	on	on	ADP
gujaf-319	154	18	the	the	DET
gujaf-319	154	19	bottom	bottom	ADJ
gujaf-319	154	20	lines	line	NOUN
gujaf-319	154	21	of	of	ADP
gujaf-319	154	22	vietnamese	vietnamese	PROPN
gujaf-319	154	23	publicly	publicly	ADV
gujaf-319	154	24	traded	trade	VERB
gujaf-319	154	25	companies	company	NOUN
gujaf-319	154	26	.	.	PUNCT
gujaf-319	155	1	the	the	DET
gujaf-319	155	2	study	study	NOUN
gujaf-319	155	3	estimates	estimate	VERB
gujaf-319	155	4	its	its	PRON
gujaf-319	155	5	models	model	NOUN
gujaf-319	155	6	using	use	VERB
gujaf-319	155	7	the	the	DET
gujaf-319	155	8	system	system	NOUN
gujaf-319	155	9	generalised	generalise	VERB
gujaf-319	155	10	method	method	NOUN
gujaf-319	155	11	of	of	ADP
gujaf-319	155	12	moments	moment	NOUN
gujaf-319	155	13	and	and	CCONJ
gujaf-319	155	14	the	the	DET
gujaf-319	155	15	fixed	fix	VERB
gujaf-319	155	16	effects	effect	NOUN
gujaf-319	155	17	model	model	NOUN
gujaf-319	155	18	.	.	PUNCT
gujaf-319	156	1	to	to	ADP
gujaf-319	156	2	the	the	DET
gujaf-319	156	3	best	good	ADJ
gujaf-319	156	4	of	of	ADP
gujaf-319	156	5	this	this	DET
gujaf-319	156	6	research	research	NOUN
gujaf-319	156	7	knowledge	knowledge	NOUN
gujaf-319	156	8	,	,	PUNCT
gujaf-319	156	9	this	this	DET
gujaf-319	156	10	study	study	NOUN
gujaf-319	156	11	advances	advance	VERB
gujaf-319	156	12	the	the	DET
gujaf-319	156	13	literature	literature	NOUN
gujaf-319	156	14	by	by	ADP
gujaf-319	156	15	investigating	investigate	VERB
gujaf-319	156	16	impacts	impact	NOUN
gujaf-319	156	17	of	of	ADP
gujaf-319	156	18	csr	csr	NOUN
gujaf-319	156	19	in	in	ADP
gujaf-319	156	20	a	a	DET
gujaf-319	156	21	developing	develop	VERB
gujaf-319	156	22	country	country	NOUN
gujaf-319	156	23	context	context	NOUN
gujaf-319	156	24	with	with	ADP
gujaf-319	156	25	reference	reference	NOUN
gujaf-319	156	26	to	to	ADP
gujaf-319	156	27	economic	economic	ADJ
gujaf-319	156	28	,	,	PUNCT
gujaf-319	156	29	environmental	environmental	ADJ
gujaf-319	156	30	and	and	CCONJ
gujaf-319	156	31	social	social	ADJ
gujaf-319	156	32	measures	measure	NOUN
gujaf-319	156	33	.	.	PUNCT
gujaf-319	157	1	the	the	DET
gujaf-319	157	2	result	result	NOUN
gujaf-319	157	3	shows	show	VERB
gujaf-319	157	4	that	that	SCONJ
gujaf-319	157	5	there	there	PRON
gujaf-319	157	6	is	be	VERB
gujaf-319	157	7	significant	significant	ADJ
gujaf-319	157	8	negative	negative	ADJ
gujaf-319	157	9	relationship	relationship	NOUN
gujaf-319	157	10	between	between	ADP
gujaf-319	157	11	csr	csr	NOUN
gujaf-319	157	12	disclosure	disclosure	NOUN
gujaf-319	157	13	and	and	CCONJ
gujaf-319	157	14	overall	overall	ADJ
gujaf-319	157	15	firm	firm	ADJ
gujaf-319	157	16	performance	performance	NOUN
gujaf-319	157	17	.	.	PUNCT
gujaf-319	158	1	however	however	ADV
gujaf-319	158	2	,	,	PUNCT
gujaf-319	158	3	according	accord	VERB
gujaf-319	158	4	to	to	ADP
gujaf-319	158	5	the	the	DET
gujaf-319	158	6	analysis	analysis	NOUN
gujaf-319	158	7	of	of	ADP
gujaf-319	158	8	three	three	NUM
gujaf-319	158	9	different	different	ADJ
gujaf-319	158	10	perspectives	perspective	NOUN
gujaf-319	158	11	csr	csr	X
gujaf-319	158	12	has	have	VERB
gujaf-319	158	13	a	a	DET
gujaf-319	158	14	positive	positive	ADJ
gujaf-319	158	15	yet	yet	CCONJ
gujaf-319	158	16	relatively	relatively	ADV
gujaf-319	158	17	weak	weak	ADJ
gujaf-319	158	18	effect	effect	NOUN
gujaf-319	158	19	on	on	ADP
gujaf-319	158	20	financial	financial	ADJ
gujaf-319	158	21	performance	performance	NOUN
gujaf-319	158	22	,	,	PUNCT
gujaf-319	158	23	however	however	ADV
gujaf-319	158	24	,	,	PUNCT
gujaf-319	158	25	environmental	environmental	ADJ
gujaf-319	158	26	responsibility	responsibility	NOUN
gujaf-319	158	27	has	have	VERB
gujaf-319	158	28	a	a	DET
gujaf-319	158	29	substantially	substantially	ADV
gujaf-319	158	30	negative	negative	ADJ
gujaf-319	158	31	effect	effect	NOUN
gujaf-319	158	32	.	.	PUNCT
gujaf-319	159	1	when	when	SCONJ
gujaf-319	159	2	looking	look	VERB
gujaf-319	159	3	at	at	ADP
gujaf-319	159	4	the	the	DET
gujaf-319	159	5	impact	impact	NOUN
gujaf-319	159	6	on	on	ADP
gujaf-319	159	7	company	company	NOUN
gujaf-319	159	8	performance	performance	NOUN
gujaf-319	159	9	,	,	PUNCT
gujaf-319	159	10	the	the	DET
gujaf-319	159	11	economic	economic	ADJ
gujaf-319	159	12	factor	factor	NOUN
gujaf-319	159	13	is	be	AUX
gujaf-319	159	14	insignificant	insignificant	ADJ
gujaf-319	159	15	.	.	PUNCT
gujaf-319	160	1	the	the	DET
gujaf-319	160	2	environmental	environmental	ADJ
gujaf-319	160	3	csr	csr	NOUN
gujaf-319	160	4	category	category	NOUN
gujaf-319	160	5	is	be	AUX
gujaf-319	160	6	the	the	DET
gujaf-319	160	7	most	most	ADV
gujaf-319	160	8	onerous	onerous	ADJ
gujaf-319	160	9	since	since	SCONJ
gujaf-319	160	10	it	it	PRON
gujaf-319	160	11	requires	require	VERB
gujaf-319	160	12	more	more	ADV
gujaf-319	160	13	cautious	cautious	ADJ
gujaf-319	160	14	use	use	NOUN
gujaf-319	160	15	of	of	ADP
gujaf-319	160	16	these	these	DET
gujaf-319	160	17	investments	investment	NOUN
gujaf-319	160	18	and	and	CCONJ
gujaf-319	160	19	greater	great	ADJ
gujaf-319	160	20	government	government	NOUN
gujaf-319	160	21	support	support	NOUN
gujaf-319	160	22	to	to	PART
gujaf-319	160	23	make	make	VERB
gujaf-319	160	24	sure	sure	ADJ
gujaf-319	160	25	they	they	PRON
gujaf-319	160	26	are	be	AUX
gujaf-319	160	27	efficient	efficient	ADJ
gujaf-319	160	28	.	.	PUNCT
gujaf-319	161	1	using	use	VERB
gujaf-319	161	2	accounting	accounting	NOUN
gujaf-319	161	3	-	-	PUNCT
gujaf-319	161	4	based	base	VERB
gujaf-319	161	5	financial	financial	ADJ
gujaf-319	161	6	performance	performance	NOUN
gujaf-319	161	7	measures	measure	NOUN
gujaf-319	161	8	,	,	PUNCT
gujaf-319	161	9	yunusa	yunusa	NOUN
gujaf-319	161	10	,	,	PUNCT
gujaf-319	161	11	jerry	jerry	NOUN
gujaf-319	161	12	,	,	PUNCT
gujaf-319	161	13	and	and	CCONJ
gujaf-319	161	14	ayuba	ayuba	PROPN
gujaf-319	161	15	(	(	PUNCT
gujaf-319	161	16	2023	2023	NUM
gujaf-319	161	17	)	)	PUNCT
gujaf-319	161	18	investigated	investigate	VERB
gujaf-319	161	19	the	the	DET
gujaf-319	161	20	impact	impact	NOUN
gujaf-319	161	21	of	of	ADP
gujaf-319	161	22	csr	csr	X
gujaf-319	161	23	on	on	ADP
gujaf-319	161	24	listed	list	VERB
gujaf-319	161	25	consumer	consumer	NOUN
gujaf-319	161	26	goods	good	NOUN
gujaf-319	161	27	enterprises	enterprise	NOUN
gujaf-319	161	28	in	in	ADP
gujaf-319	161	29	nigeria	nigeria	PROPN
gujaf-319	161	30	.	.	PUNCT
gujaf-319	162	1	this	this	DET
gujaf-319	162	2	study	study	NOUN
gujaf-319	162	3	drew	draw	VERB
gujaf-319	162	4	from	from	ADP
gujaf-319	162	5	a	a	DET
gujaf-319	162	6	total	total	NOUN
gujaf-319	162	7	of	of	ADP
gujaf-319	162	8	twenty	twenty	NUM
gujaf-319	162	9	(	(	PUNCT
gujaf-319	162	10	20	20	NUM
gujaf-319	162	11	)	)	PUNCT
gujaf-319	162	12	publicly	publicly	ADV
gujaf-319	162	13	traded	trade	VERB
gujaf-319	162	14	consumer	consumer	NOUN
gujaf-319	162	15	goods	good	NOUN
gujaf-319	162	16	firms	firm	NOUN
gujaf-319	162	17	in	in	ADP
gujaf-319	162	18	nigeria	nigeria	PROPN
gujaf-319	162	19	,	,	PUNCT
gujaf-319	162	20	with	with	ADP
gujaf-319	162	21	sixteen	sixteen	NUM
gujaf-319	162	22	(	(	PUNCT
gujaf-319	162	23	16	16	NUM
gujaf-319	162	24	)	)	PUNCT
gujaf-319	162	25	of	of	ADP
gujaf-319	162	26	those	those	DET
gujaf-319	162	27	firms	firm	NOUN
gujaf-319	162	28	serving	serve	VERB
gujaf-319	162	29	as	as	ADP
gujaf-319	162	30	the	the	DET
gujaf-319	162	31	sample	sample	NOUN
gujaf-319	162	32	population	population	NOUN
gujaf-319	162	33	.	.	PUNCT
gujaf-319	163	1	the	the	DET
gujaf-319	163	2	study	study	NOUN
gujaf-319	163	3	relied	rely	VERB
gujaf-319	163	4	on	on	ADP
gujaf-319	163	5	secondary	secondary	ADJ
gujaf-319	163	6	data	datum	NOUN
gujaf-319	163	7	obtained	obtain	VERB
gujaf-319	163	8	from	from	ADP
gujaf-319	163	9	the	the	DET
gujaf-319	163	10	sampled	sample	VERB
gujaf-319	163	11	companies	company	NOUN
gujaf-319	163	12	'	'	PART
gujaf-319	163	13	financial	financial	ADJ
gujaf-319	163	14	statements	statement	NOUN
gujaf-319	163	15	and	and	CCONJ
gujaf-319	163	16	annual	annual	ADJ
gujaf-319	163	17	reports	report	NOUN
gujaf-319	163	18	from	from	ADP
gujaf-319	163	19	2010	2010	NUM
gujaf-319	163	20	to	to	ADP
gujaf-319	163	21	2019	2019	NUM
gujaf-319	163	22	.	.	PUNCT
gujaf-319	164	1	using	use	VERB
gujaf-319	164	2	content	content	NOUN
gujaf-319	164	3	analysis	analysis	NOUN
gujaf-319	164	4	,	,	PUNCT
gujaf-319	164	5	csr	csr	NOUN
gujaf-319	164	6	served	serve	VERB
gujaf-319	164	7	as	as	ADP
gujaf-319	164	8	the	the	DET
gujaf-319	164	9	independent	independent	ADJ
gujaf-319	164	10	variable	variable	NOUN
gujaf-319	164	11	.	.	PUNCT
gujaf-319	165	1	the	the	DET
gujaf-319	165	2	dependent	dependent	ADJ
gujaf-319	165	3	variable	variable	NOUN
gujaf-319	165	4	here	here	ADV
gujaf-319	165	5	is	be	AUX
gujaf-319	165	6	financial	financial	ADJ
gujaf-319	165	7	success	success	NOUN
gujaf-319	165	8	as	as	SCONJ
gujaf-319	165	9	measured	measure	VERB
gujaf-319	165	10	by	by	ADP
gujaf-319	165	11	the	the	DET
gujaf-319	165	12	abfpm	abfpm	NOUN
gujaf-319	165	13	in	in	ADP
gujaf-319	165	14	the	the	DET
gujaf-319	165	15	form	form	NOUN
gujaf-319	165	16	of	of	ADP
gujaf-319	165	17	roa	roa	PROPN
gujaf-319	165	18	,	,	PUNCT
gujaf-319	165	19	roe	roe	NOUN
gujaf-319	165	20	,	,	PUNCT
gujaf-319	165	21	and	and	CCONJ
gujaf-319	166	1	ros	ros	AUX
gujaf-319	166	2	.	.	PROPN
gujaf-319	166	3	multivariate	multivariate	VERB
gujaf-319	166	4	multiple	multiple	ADJ
gujaf-319	166	5	regression	regression	NOUN
gujaf-319	166	6	,	,	PUNCT
gujaf-319	166	7	correlation	correlation	NOUN
gujaf-319	166	8	analysis	analysis	NOUN
gujaf-319	166	9	,	,	PUNCT
gujaf-319	166	10	and	and	CCONJ
gujaf-319	166	11	descriptive	descriptive	ADJ
gujaf-319	166	12	statistics	statistic	NOUN
gujaf-319	166	13	were	be	AUX
gujaf-319	166	14	utilized	utilize	VERB
gujaf-319	166	15	to	to	ADP
gujaf-319	166	16	gusau	gusau	ADJ
gujaf-319	166	17	journal	journal	NOUN
gujaf-319	166	18	of	of	ADP
gujaf-319	166	19	accounting	accounting	NOUN
gujaf-319	166	20	and	and	CCONJ
gujaf-319	166	21	finance	finance	NOUN
gujaf-319	166	22	,	,	PUNCT
gujaf-319	166	23	vol	vol	NOUN
gujaf-319	166	24	.	.	PROPN
gujaf-319	166	25	5	5	NUM
gujaf-319	166	26	,	,	PUNCT
gujaf-319	166	27	issue	issue	NOUN
gujaf-319	166	28	2	2	NUM
gujaf-319	166	29	,	,	PUNCT
gujaf-319	166	30	october	october	PROPN
gujaf-319	166	31	,	,	PUNCT
gujaf-319	166	32	2024	2024	NUM
gujaf-319	166	33	335	335	NUM
gujaf-319	166	34	analyse	analyse	VERB
gujaf-319	166	35	the	the	DET
gujaf-319	166	36	study	study	NOUN
gujaf-319	166	37	's	's	PART
gujaf-319	166	38	data	datum	NOUN
gujaf-319	166	39	.	.	PUNCT
gujaf-319	167	1	according	accord	VERB
gujaf-319	167	2	to	to	ADP
gujaf-319	167	3	the	the	DET
gujaf-319	167	4	results	result	NOUN
gujaf-319	167	5	,	,	PUNCT
gujaf-319	167	6	there	there	PRON
gujaf-319	167	7	is	be	VERB
gujaf-319	167	8	a	a	DET
gujaf-319	167	9	strong	strong	ADJ
gujaf-319	167	10	negative	negative	ADJ
gujaf-319	167	11	correlation	correlation	NOUN
gujaf-319	167	12	between	between	ADP
gujaf-319	167	13	csr	csr	NOUN
gujaf-319	167	14	and	and	CCONJ
gujaf-319	167	15	abfpm	abfpm	NOUN
gujaf-319	167	16	among	among	ADP
gujaf-319	167	17	listed	list	VERB
gujaf-319	167	18	consumer	consumer	NOUN
gujaf-319	167	19	products	product	NOUN
gujaf-319	167	20	businesses	business	NOUN
gujaf-319	167	21	in	in	ADP
gujaf-319	167	22	nigeria	nigeria	PROPN
gujaf-319	167	23	.	.	PUNCT
gujaf-319	168	1	solanke	solanke	PROPN
gujaf-319	168	2	,	,	PUNCT
gujaf-319	168	3	olugbamiye	olugbamiye	NOUN
gujaf-319	168	4	,	,	PUNCT
gujaf-319	168	5	olasehinde	olasehinde	ADJ
gujaf-319	168	6	,	,	PUNCT
gujaf-319	168	7	efuntade	efuntade	NOUN
gujaf-319	168	8	,	,	PUNCT
gujaf-319	168	9	olaniyi	olaniyi	NOUN
gujaf-319	168	10	,	,	PUNCT
gujaf-319	168	11	and	and	CCONJ
gujaf-319	168	12	kolawole	kolawole	PROPN
gujaf-319	168	13	(	(	PUNCT
gujaf-319	168	14	2023	2023	NUM
gujaf-319	168	15	)	)	PUNCT
gujaf-319	168	16	used	use	VERB
gujaf-319	168	17	secondary	secondary	ADJ
gujaf-319	168	18	sources	source	NOUN
gujaf-319	168	19	to	to	PART
gujaf-319	168	20	assess	assess	VERB
gujaf-319	168	21	the	the	DET
gujaf-319	168	22	impact	impact	NOUN
gujaf-319	168	23	of	of	ADP
gujaf-319	168	24	csr	csr	NOUN
gujaf-319	168	25	on	on	ADP
gujaf-319	168	26	the	the	DET
gujaf-319	168	27	monetary	monetary	ADJ
gujaf-319	168	28	performance	performance	NOUN
gujaf-319	168	29	of	of	ADP
gujaf-319	168	30	nigeria	nigeria	PROPN
gujaf-319	168	31	's	's	PART
gujaf-319	168	32	listed	list	VERB
gujaf-319	168	33	oil	oil	NOUN
gujaf-319	168	34	and	and	CCONJ
gujaf-319	168	35	gas	gas	NOUN
gujaf-319	168	36	sector	sector	NOUN
gujaf-319	168	37	.	.	PUNCT
gujaf-319	169	1	the	the	DET
gujaf-319	169	2	research	research	NOUN
gujaf-319	169	3	used	use	VERB
gujaf-319	169	4	financial	financial	ADJ
gujaf-319	169	5	statements	statement	NOUN
gujaf-319	169	6	from	from	ADP
gujaf-319	169	7	five	five	NUM
gujaf-319	169	8	different	different	ADJ
gujaf-319	169	9	oil	oil	NOUN
gujaf-319	169	10	and	and	CCONJ
gujaf-319	169	11	gas	gas	NOUN
gujaf-319	169	12	industries	industry	NOUN
gujaf-319	169	13	that	that	PRON
gujaf-319	169	14	were	be	AUX
gujaf-319	169	15	publicly	publicly	ADV
gujaf-319	169	16	traded	trade	VERB
gujaf-319	169	17	between	between	ADP
gujaf-319	169	18	2011	2011	NUM
gujaf-319	169	19	and	and	CCONJ
gujaf-319	169	20	2020	2020	NUM
gujaf-319	169	21	as	as	ADP
gujaf-319	169	22	its	its	PRON
gujaf-319	169	23	sample	sample	NOUN
gujaf-319	169	24	size	size	NOUN
gujaf-319	169	25	.	.	PUNCT
gujaf-319	170	1	data	datum	NOUN
gujaf-319	170	2	collected	collect	VERB
gujaf-319	170	3	from	from	ADP
gujaf-319	170	4	the	the	DET
gujaf-319	170	5	nigerian	nigerian	ADJ
gujaf-319	170	6	exchange	exchange	NOUN
gujaf-319	170	7	group	group	NOUN
gujaf-319	170	8	was	be	AUX
gujaf-319	170	9	ran	run	VERB
gujaf-319	170	10	via	via	ADP
gujaf-319	170	11	regression	regression	NOUN
gujaf-319	170	12	analysis	analysis	NOUN
gujaf-319	170	13	.	.	PUNCT
gujaf-319	171	1	csr	csr	NOUN
gujaf-319	171	2	is	be	AUX
gujaf-319	171	3	the	the	DET
gujaf-319	171	4	notion	notion	NOUN
gujaf-319	171	5	that	that	PRON
gujaf-319	171	6	has	have	AUX
gujaf-319	171	7	aims	aim	NOUN
gujaf-319	171	8	at	at	ADP
gujaf-319	171	9	improving	improve	VERB
gujaf-319	171	10	the	the	DET
gujaf-319	171	11	economic	economic	ADJ
gujaf-319	171	12	performance	performance	NOUN
gujaf-319	171	13	of	of	ADP
gujaf-319	171	14	a	a	DET
gujaf-319	171	15	firm	firm	NOUN
gujaf-319	171	16	whilst	whilst	SCONJ
gujaf-319	171	17	at	at	ADP
gujaf-319	171	18	the	the	DET
gujaf-319	171	19	same	same	ADJ
gujaf-319	171	20	time	time	NOUN
gujaf-319	171	21	addressing	address	VERB
gujaf-319	171	22	environmental	environmental	ADJ
gujaf-319	171	23	concerns	concern	NOUN
gujaf-319	171	24	.	.	PUNCT
gujaf-319	172	1	surprisingly	surprisingly	ADV
gujaf-319	172	2	,	,	PUNCT
gujaf-319	172	3	economic	economic	ADJ
gujaf-319	172	4	,	,	PUNCT
gujaf-319	172	5	donation	donation	NOUN
gujaf-319	172	6	and	and	CCONJ
gujaf-319	172	7	legal	legal	ADJ
gujaf-319	172	8	obligations	obligation	NOUN
gujaf-319	172	9	were	be	AUX
gujaf-319	172	10	not	not	PART
gujaf-319	172	11	found	find	VERB
gujaf-319	172	12	to	to	PART
gujaf-319	172	13	have	have	VERB
gujaf-319	172	14	any	any	DET
gujaf-319	172	15	effect	effect	NOUN
gujaf-319	172	16	on	on	ADP
gujaf-319	172	17	the	the	DET
gujaf-319	172	18	companies	company	NOUN
gujaf-319	172	19	’	'	PUNCT
gujaf-319	172	20	roa	roa	NOUN
gujaf-319	172	21	or	or	CCONJ
gujaf-319	172	22	roe	roe	PROPN
gujaf-319	172	23	as	as	SCONJ
gujaf-319	172	24	averaged	average	VERB
gujaf-319	172	25	out	out	ADP
gujaf-319	172	26	by	by	ADP
gujaf-319	172	27	naicom	naicom	ADJ
gujaf-319	172	28	oil	oil	NOUN
gujaf-319	172	29	and	and	CCONJ
gujaf-319	172	30	as	as	ADV
gujaf-319	172	31	well	well	ADV
gujaf-319	172	32	as	as	ADP
gujaf-319	172	33	the	the	DET
gujaf-319	172	34	gas	gas	NOUN
gujaf-319	172	35	firms	firm	NOUN
gujaf-319	172	36	in	in	ADP
gujaf-319	172	37	nigeria	nigeria	PROPN
gujaf-319	172	38	.	.	PUNCT
gujaf-319	173	1	similarly	similarly	ADV
gujaf-319	173	2	,	,	PUNCT
gujaf-319	173	3	olubunmi	olubunmi	X
gujaf-319	173	4	(	(	PUNCT
gujaf-319	173	5	2023	2023	NUM
gujaf-319	173	6	)	)	PUNCT
gujaf-319	173	7	explored	explore	VERB
gujaf-319	173	8	the	the	DET
gujaf-319	173	9	effect	effect	NOUN
gujaf-319	173	10	that	that	SCONJ
gujaf-319	173	11	csr	csr	NOUN
gujaf-319	173	12	has	have	AUX
gujaf-319	173	13	on	on	ADP
gujaf-319	173	14	the	the	DET
gujaf-319	173	15	performance	performance	NOUN
gujaf-319	173	16	of	of	ADP
gujaf-319	173	17	the	the	DET
gujaf-319	173	18	manufacturing	manufacturing	NOUN
gujaf-319	173	19	firms	firm	NOUN
gujaf-319	173	20	in	in	ADP
gujaf-319	173	21	nigeria	nigeria	PROPN
gujaf-319	173	22	.	.	PUNCT
gujaf-319	174	1	they	they	PRON
gujaf-319	174	2	also	also	ADV
gujaf-319	174	3	revealed	reveal	VERB
gujaf-319	174	4	that	that	SCONJ
gujaf-319	174	5	,	,	PUNCT
gujaf-319	174	6	there	there	PRON
gujaf-319	174	7	is	be	VERB
gujaf-319	174	8	a	a	DET
gujaf-319	174	9	significant	significant	ADJ
gujaf-319	174	10	positive	positive	ADJ
gujaf-319	174	11	relationship	relationship	NOUN
gujaf-319	174	12	between	between	ADP
gujaf-319	174	13	csr	csr	NOUN
gujaf-319	174	14	and	and	CCONJ
gujaf-319	174	15	eps	eps	PROPN
gujaf-319	174	16	but	but	CCONJ
gujaf-319	174	17	a	a	DET
gujaf-319	174	18	negative	negative	ADJ
gujaf-319	174	19	relationship	relationship	NOUN
gujaf-319	174	20	between	between	ADP
gujaf-319	174	21	csr	csr	PROPN
gujaf-319	174	22	and	and	CCONJ
gujaf-319	174	23	npm	npm	PROPN
gujaf-319	174	24	.	.	PROPN
gujaf-319	174	25	3.0	3.0	NUM
gujaf-319	174	26	methodology	methodology	NOUN
gujaf-319	174	27	a	a	DET
gujaf-319	174	28	correlational	correlational	ADJ
gujaf-319	174	29	research	research	NOUN
gujaf-319	174	30	design	design	NOUN
gujaf-319	174	31	was	be	AUX
gujaf-319	174	32	adopted	adopt	VERB
gujaf-319	174	33	for	for	ADP
gujaf-319	174	34	this	this	DET
gujaf-319	174	35	study	study	NOUN
gujaf-319	174	36	and	and	CCONJ
gujaf-319	174	37	it	it	PRON
gujaf-319	174	38	is	be	AUX
gujaf-319	174	39	used	use	VERB
gujaf-319	174	40	to	to	PART
gujaf-319	174	41	examine	examine	VERB
gujaf-319	174	42	the	the	DET
gujaf-319	174	43	statistical	statistical	ADJ
gujaf-319	174	44	association	association	NOUN
gujaf-319	174	45	between	between	ADP
gujaf-319	174	46	two	two	NUM
gujaf-319	174	47	or	or	CCONJ
gujaf-319	174	48	more	more	ADJ
gujaf-319	174	49	variables	variable	NOUN
gujaf-319	174	50	of	of	ADP
gujaf-319	174	51	the	the	DET
gujaf-319	174	52	specified	specify	VERB
gujaf-319	174	53	framework	framework	NOUN
gujaf-319	174	54	.	.	PUNCT
gujaf-319	175	1	all	all	DET
gujaf-319	175	2	companies	company	NOUN
gujaf-319	175	3	in	in	ADP
gujaf-319	175	4	lagos	lagos	NOUN
gujaf-319	175	5	state	state	NOUN
gujaf-319	175	6	were	be	AUX
gujaf-319	175	7	used	use	VERB
gujaf-319	175	8	for	for	ADP
gujaf-319	175	9	the	the	DET
gujaf-319	175	10	population	population	NOUN
gujaf-319	175	11	of	of	ADP
gujaf-319	175	12	the	the	DET
gujaf-319	175	13	study	study	NOUN
gujaf-319	175	14	.	.	PUNCT
gujaf-319	176	1	the	the	DET
gujaf-319	176	2	state	state	NOUN
gujaf-319	176	3	was	be	AUX
gujaf-319	176	4	adopted	adopt	VERB
gujaf-319	176	5	for	for	ADP
gujaf-319	176	6	the	the	DET
gujaf-319	176	7	fact	fact	NOUN
gujaf-319	176	8	it	it	PRON
gujaf-319	176	9	is	be	AUX
gujaf-319	176	10	the	the	DET
gujaf-319	176	11	most	most	ADV
gujaf-319	176	12	economic	economic	ADJ
gujaf-319	176	13	viable	viable	ADJ
gujaf-319	176	14	state	state	NOUN
gujaf-319	176	15	in	in	ADP
gujaf-319	176	16	nigeria	nigeria	PROPN
gujaf-319	176	17	.	.	PUNCT
gujaf-319	177	1	however	however	ADV
gujaf-319	177	2	,	,	PUNCT
gujaf-319	177	3	the	the	DET
gujaf-319	177	4	sample	sample	NOUN
gujaf-319	177	5	size	size	NOUN
gujaf-319	177	6	was	be	AUX
gujaf-319	177	7	determined	determine	VERB
gujaf-319	177	8	by	by	ADP
gujaf-319	177	9	creswell	creswell	PROPN
gujaf-319	177	10	and	and	CCONJ
gujaf-319	177	11	creswell	creswell	PROPN
gujaf-319	177	12	(	(	PUNCT
gujaf-319	177	13	2012	2012	NUM
gujaf-319	177	14	)	)	PUNCT
gujaf-319	177	15	.	.	PUNCT
gujaf-319	178	1	sample	sample	NOUN
gujaf-319	178	2	size	size	NOUN
gujaf-319	178	3	infinite	infinite	ADJ
gujaf-319	178	4	population	population	NOUN
gujaf-319	178	5	(	(	PUNCT
gujaf-319	178	6	where	where	SCONJ
gujaf-319	178	7	the	the	DET
gujaf-319	178	8	population	population	NOUN
gujaf-319	178	9	is	be	AUX
gujaf-319	178	10	greater	great	ADJ
gujaf-319	178	11	than	than	ADP
gujaf-319	178	12	50,000	50,000	NUM
gujaf-319	178	13	)	)	PUNCT
gujaf-319	178	14	.	.	PUNCT
gujaf-319	179	1	ss=	ss=	PROPN
gujaf-319	179	2	zzx(p)x	zzx(p)x	ADJ
gujaf-319	179	3	(	(	PUNCT
gujaf-319	179	4	1	1	NUM
gujaf-319	179	5	-	-	PUNCT
gujaf-319	179	6	p)	p)	NOUN
gujaf-319	179	7	…	…	PUNCT
gujaf-319	179	8	…	…	PUNCT
gujaf-319	179	9	…	…	PUNCT
gujaf-319	179	10	…	…	PUNCT
gujaf-319	179	11	…	…	PUNCT
gujaf-319	179	12	…	…	PUNCT
gujaf-319	179	13	…	…	PUNCT
gujaf-319	179	14	…	…	PUNCT
gujaf-319	179	15	…	…	PUNCT
gujaf-319	179	16	…	…	PUNCT
gujaf-319	179	17	…	…	PUNCT
gujaf-319	179	18	…	…	PUNCT
gujaf-319	179	19	…	…	PUNCT
gujaf-319	179	20	…	…	PUNCT
gujaf-319	179	21	…	…	PUNCT
gujaf-319	179	22	…	…	PUNCT
gujaf-319	179	23	…	…	PUNCT
gujaf-319	179	24	…	…	PUNCT
gujaf-319	179	25	…	…	PUNCT
gujaf-319	179	26	…	…	PUNCT
gujaf-319	179	27	…	…	PUNCT
gujaf-319	179	28	…	…	PUNCT
gujaf-319	179	29	…	…	PUNCT
gujaf-319	179	30	…	…	PUNCT
gujaf-319	179	31	…	…	PUNCT
gujaf-319	179	32	…	…	PUNCT
gujaf-319	179	33	…	…	PUNCT
gujaf-319	179	34	.(1	.(1	NUM
gujaf-319	179	35	)	)	PUNCT
gujaf-319	180	1	c2	c2	PROPN
gujaf-319	180	2	ss	ss	NOUN
gujaf-319	181	1	=	=	NOUN
gujaf-319	181	2	sample	sample	NOUN
gujaf-319	181	3	size	size	NOUN
gujaf-319	181	4	z	z	NOUN
gujaf-319	181	5	=	=	SYM
gujaf-319	182	1	z	z	NOUN
gujaf-319	182	2	-	-	PUNCT
gujaf-319	182	3	value	value	NOUN
gujaf-319	182	4	(	(	PUNCT
gujaf-319	182	5	1.96	1.96	NUM
gujaf-319	182	6	for	for	ADP
gujaf-319	182	7	a	a	DET
gujaf-319	182	8	95	95	NUM
gujaf-319	182	9	percent	percent	NOUN
gujaf-319	182	10	confidence	confidence	NOUN
gujaf-319	182	11	level	level	NOUN
gujaf-319	182	12	)	)	PUNCT
gujaf-319	183	1	p	p	NOUN
gujaf-319	183	2	=	=	NOUN
gujaf-319	183	3	percentage	percentage	NOUN
gujaf-319	183	4	of	of	ADP
gujaf-319	183	5	population	population	NOUN
gujaf-319	183	6	picking	pick	VERB
gujaf-319	183	7	a	a	DET
gujaf-319	183	8	choice	choice	NOUN
gujaf-319	183	9	,	,	PUNCT
gujaf-319	183	10	expressed	express	VERB
gujaf-319	183	11	as	as	ADP
gujaf-319	183	12	decimal	decimal	ADJ
gujaf-319	183	13	(	(	PUNCT
gujaf-319	183	14	0.5	0.5	NUM
gujaf-319	183	15	)	)	PUNCT
gujaf-319	183	16	c	c	NOUN
gujaf-319	183	17	=	=	PUNCT
gujaf-319	183	18	confidence	confidence	NOUN
gujaf-319	183	19	interval	interval	NOUN
gujaf-319	183	20	,	,	PUNCT
gujaf-319	183	21	expressed	express	VERB
gujaf-319	183	22	as	as	ADP
gujaf-319	183	23	decimal	decimal	ADJ
gujaf-319	183	24	(	(	PUNCT
gujaf-319	183	25	.04	.04	NUM
gujaf-319	183	26	=	=	SYM
gujaf-319	183	27	+	+	NUM
gujaf-319	183	28	/4	/4	NOUN
gujaf-319	183	29	percentage	percentage	NOUN
gujaf-319	183	30	points	point	NOUN
gujaf-319	183	31	)	)	PUNCT
gujaf-319	183	32	ss	ss	NOUN
gujaf-319	184	1	=	=	NOUN
gujaf-319	185	1	3.8416	3.8416	NUM
gujaf-319	185	2	x	x	SYM
gujaf-319	185	3	.5	.5	NUM
gujaf-319	185	4	x	x	SYM
gujaf-319	185	5	.5	.5	NUM
gujaf-319	185	6	…	…	SYM
gujaf-319	185	7	…	…	PUNCT
gujaf-319	185	8	…	…	PUNCT
gujaf-319	185	9	…	…	PUNCT
gujaf-319	185	10	…	…	PUNCT
gujaf-319	185	11	…	…	PUNCT
gujaf-319	185	12	…	…	PUNCT
gujaf-319	185	13	…	…	PUNCT
gujaf-319	185	14	…	…	PUNCT
gujaf-319	185	15	…	…	PUNCT
gujaf-319	185	16	…	…	PUNCT
gujaf-319	185	17	…	…	PUNCT
gujaf-319	185	18	…	…	PUNCT
gujaf-319	185	19	…	…	PUNCT
gujaf-319	185	20	…	…	PUNCT
gujaf-319	185	21	…	…	PUNCT
gujaf-319	185	22	…	…	PUNCT
gujaf-319	185	23	…	…	PUNCT
gujaf-319	185	24	…	…	PUNCT
gujaf-319	185	25	…	…	PUNCT
gujaf-319	185	26	…	…	PUNCT
gujaf-319	185	27	…	…	PUNCT
gujaf-319	185	28	..	..	PUNCT
gujaf-319	185	29	(2	(2	PUNCT
gujaf-319	185	30	)	)	PUNCT
gujaf-319	185	31	0.0016	0.0016	NUM
gujaf-319	185	32	ss	ss	NOUN
gujaf-319	186	1	=	=	NOUN
gujaf-319	186	2	600	600	NUM
gujaf-319	186	3	newss	newss	NOUN
gujaf-319	186	4	=	=	SYM
gujaf-319	186	5	ss	ss	PROPN
gujaf-319	186	6	…	…	PROPN
gujaf-319	186	7	…	…	PUNCT
gujaf-319	186	8	…	…	PUNCT
gujaf-319	186	9	…	…	PUNCT
gujaf-319	186	10	…	…	PUNCT
gujaf-319	186	11	…	…	PUNCT
gujaf-319	186	12	…	…	PUNCT
gujaf-319	186	13	…	…	PUNCT
gujaf-319	186	14	…	…	PUNCT
gujaf-319	186	15	…	…	PUNCT
gujaf-319	186	16	…	…	PUNCT
gujaf-319	186	17	…	…	PUNCT
gujaf-319	186	18	…	…	PUNCT
gujaf-319	186	19	…	…	PUNCT
gujaf-319	186	20	…	…	PUNCT
gujaf-319	186	21	…	…	PUNCT
gujaf-319	186	22	…	…	PUNCT
gujaf-319	186	23	…	…	PUNCT
gujaf-319	186	24	…	…	PUNCT
gujaf-319	186	25	…	…	PUNCT
gujaf-319	186	26	…	…	PUNCT
gujaf-319	186	27	…	…	PUNCT
gujaf-319	186	28	…	…	PUNCT
gujaf-319	186	29	(3	(3	SYM
gujaf-319	186	30	)	)	PUNCT
gujaf-319	186	31	1	1	NUM
gujaf-319	187	1	+	+	CCONJ
gujaf-319	187	2	(	(	PUNCT
gujaf-319	187	3	ss-1	ss-1	NOUN
gujaf-319	187	4	)	)	PUNCT
gujaf-319	187	5	population	population	NOUN
gujaf-319	187	6	note	note	NOUN
gujaf-319	187	7	:	:	PUNCT
gujaf-319	187	8	calculate	calculate	VERB
gujaf-319	187	9	the	the	DET
gujaf-319	187	10	sample	sample	NOUN
gujaf-319	187	11	size	size	NOUN
gujaf-319	187	12	using	use	VERB
gujaf-319	187	13	the	the	DET
gujaf-319	187	14	infinite	infinite	ADJ
gujaf-319	187	15	population	population	NOUN
gujaf-319	187	16	formula	formula	NOUN
gujaf-319	187	17	first	first	ADV
gujaf-319	187	18	.	.	PUNCT
gujaf-319	188	1	then	then	ADV
gujaf-319	188	2	,	,	PUNCT
gujaf-319	188	3	use	use	VERB
gujaf-319	188	4	the	the	DET
gujaf-319	188	5	sample	sample	NOUN
gujaf-319	188	6	size	size	NOUN
gujaf-319	188	7	derived	derive	VERB
gujaf-319	188	8	from	from	ADP
gujaf-319	188	9	that	that	DET
gujaf-319	188	10	calculation	calculation	NOUN
gujaf-319	188	11	to	to	PART
gujaf-319	188	12	calculate	calculate	VERB
gujaf-319	188	13	a	a	DET
gujaf-319	188	14	sample	sample	NOUN
gujaf-319	188	15	size	size	NOUN
gujaf-319	188	16	for	for	ADP
gujaf-319	188	17	a	a	DET
gujaf-319	188	18	finite	finite	ADJ
gujaf-319	188	19	population	population	NOUN
gujaf-319	188	20	.	.	PUNCT
gujaf-319	189	1	example	example	NOUN
gujaf-319	189	2	:	:	PUNCT
gujaf-319	189	3	newss	newss	NOUN
gujaf-319	189	4	=	=	PROPN
gujaf-319	189	5	600	600	NUM
gujaf-319	189	6	…	…	NUM
gujaf-319	189	7	…	…	PUNCT
gujaf-319	189	8	…	…	PUNCT
gujaf-319	189	9	…	…	PUNCT
gujaf-319	189	10	…	…	PUNCT
gujaf-319	189	11	…	…	PUNCT
gujaf-319	189	12	…	…	PUNCT
gujaf-319	189	13	…	…	PUNCT
gujaf-319	189	14	…	…	PUNCT
gujaf-319	189	15	…	…	PUNCT
gujaf-319	189	16	…	…	PUNCT
gujaf-319	189	17	…	…	PUNCT
gujaf-319	189	18	…	…	PUNCT
gujaf-319	189	19	…	…	PUNCT
gujaf-319	189	20	…	…	PUNCT
gujaf-319	189	21	…	…	PUNCT
gujaf-319	189	22	…	…	PUNCT
gujaf-319	189	23	…	…	PUNCT
gujaf-319	189	24	…	…	PUNCT
gujaf-319	189	25	…	…	PUNCT
gujaf-319	189	26	…	…	PUNCT
gujaf-319	189	27	…	…	PUNCT
gujaf-319	189	28	…	…	SYM
gujaf-319	189	29	(4	(4	NOUN
gujaf-319	189	30	)	)	PUNCT
gujaf-319	189	31	1	1	NUM
gujaf-319	190	1	+	+	CCONJ
gujaf-319	190	2	(	(	PUNCT
gujaf-319	190	3	600	600	NUM
gujaf-319	190	4	-	-	SYM
gujaf-319	190	5	1	1	NUM
gujaf-319	190	6	)	)	PUNCT
gujaf-319	190	7	13988	13988	NUM
gujaf-319	190	8	new	new	ADJ
gujaf-319	190	9	ss	ss	NOUN
gujaf-319	191	1	=	=	PUNCT
gujaf-319	191	2	575.631	575.631	NUM
gujaf-319	191	3	new	new	ADJ
gujaf-319	191	4	ss	ss	PROPN
gujaf-319	192	1	≈	≈	PROPN
gujaf-319	192	2	576	576	NUM
gujaf-319	192	3	gusau	gusau	ADJ
gujaf-319	192	4	journal	journal	NOUN
gujaf-319	192	5	of	of	ADP
gujaf-319	192	6	accounting	accounting	NOUN
gujaf-319	192	7	and	and	CCONJ
gujaf-319	192	8	finance	finance	NOUN
gujaf-319	192	9	,	,	PUNCT
gujaf-319	192	10	vol	vol	NOUN
gujaf-319	192	11	.	.	PROPN
gujaf-319	192	12	5	5	NUM
gujaf-319	192	13	,	,	PUNCT
gujaf-319	192	14	issue	issue	NOUN
gujaf-319	192	15	2	2	NUM
gujaf-319	192	16	,	,	PUNCT
gujaf-319	192	17	october	october	PROPN
gujaf-319	192	18	,	,	PUNCT
gujaf-319	192	19	2024	2024	NUM
gujaf-319	192	20	336	336	NUM
gujaf-319	192	21	the	the	DET
gujaf-319	192	22	method	method	NOUN
gujaf-319	192	23	used	use	VERB
gujaf-319	192	24	for	for	ADP
gujaf-319	192	25	sampling	sample	VERB
gujaf-319	192	26	in	in	ADP
gujaf-319	192	27	response	response	NOUN
gujaf-319	192	28	to	to	ADP
gujaf-319	192	29	the	the	DET
gujaf-319	192	30	quantitative	quantitative	ADJ
gujaf-319	192	31	data	datum	NOUN
gujaf-319	192	32	will	will	AUX
gujaf-319	192	33	be	be	AUX
gujaf-319	192	34	krejcie	krejcie	ADJ
gujaf-319	192	35	and	and	CCONJ
gujaf-319	192	36	morgan	morgan	PROPN
gujaf-319	192	37	sample	sample	PROPN
gujaf-319	192	38	size	size	NOUN
gujaf-319	192	39	estimates	estimate	VERB
gujaf-319	192	40	.	.	PUNCT
gujaf-319	193	1	this	this	DET
gujaf-319	193	2	formula	formula	NOUN
gujaf-319	193	3	uses	use	VERB
gujaf-319	193	4	normal	normal	ADJ
gujaf-319	193	5	approximation	approximation	NOUN
gujaf-319	193	6	for	for	ADP
gujaf-319	193	7	a	a	DET
gujaf-319	193	8	95	95	NUM
gujaf-319	193	9	%	%	NOUN
gujaf-319	193	10	confidence	confidence	NOUN
gujaf-319	193	11	level	level	NOUN
gujaf-319	193	12	and	and	CCONJ
gujaf-319	193	13	3.5	3.5	NUM
gujaf-319	193	14	%	%	NOUN
gujaf-319	193	15	level	level	NOUN
gujaf-319	193	16	of	of	ADP
gujaf-319	193	17	margin	margin	NOUN
gujaf-319	193	18	of	of	ADP
gujaf-319	193	19	error	error	NOUN
gujaf-319	193	20	.	.	PUNCT
gujaf-319	194	1	currently	currently	ADV
gujaf-319	194	2	the	the	DET
gujaf-319	194	3	selected	select	VERB
gujaf-319	194	4	companies	company	NOUN
gujaf-319	194	5	have	have	AUX
gujaf-319	194	6	employed	employ	VERB
gujaf-319	194	7	12,402	12,402	NUM
gujaf-319	194	8	people	people	NOUN
gujaf-319	194	9	.	.	PUNCT
gujaf-319	195	1	the	the	DET
gujaf-319	195	2	formula	formula	NOUN
gujaf-319	195	3	used	use	VERB
gujaf-319	195	4	to	to	PART
gujaf-319	195	5	determine	determine	VERB
gujaf-319	195	6	the	the	DET
gujaf-319	195	7	sample	sample	NOUN
gujaf-319	195	8	size	size	NOUN
gujaf-319	195	9	is	be	AUX
gujaf-319	195	10	provided	provide	VERB
gujaf-319	195	11	below	below	ADP
gujaf-319	195	12	:	:	PUNCT
gujaf-319	195	13	n=	n=	ADJ
gujaf-319	195	14	x2*n*p*(1	x2*n*p*(1	PROPN
gujaf-319	195	15	-	-	PUNCT
gujaf-319	195	16	p	p	X
gujaf-319	195	17	)	)	PUNCT
gujaf-319	195	18	(	(	PUNCT
gujaf-319	195	19	me2	me2	VERB
gujaf-319	195	20	*	*	X
gujaf-319	195	21	(	(	PUNCT
gujaf-319	195	22	n-1	n-1	NUM
gujaf-319	195	23	)	)	PUNCT
gujaf-319	195	24	)	)	PUNCT
gujaf-319	196	1	+	+	CCONJ
gujaf-319	196	2	(	(	PUNCT
gujaf-319	196	3	x2*p*(1	x2*p*(1	PROPN
gujaf-319	196	4	-	-	PUNCT
gujaf-319	196	5	p	p	NOUN
gujaf-319	196	6	)	)	PUNCT
gujaf-319	196	7	)	)	PUNCT
gujaf-319	196	8	where	where	SCONJ
gujaf-319	196	9	:	:	PUNCT
gujaf-319	196	10	n=	n=	ADJ
gujaf-319	196	11	sample	sample	NOUN
gujaf-319	196	12	size	size	NOUN
gujaf-319	196	13	x2=	x2=	PROPN
gujaf-319	197	1	chi	chi	NOUN
gujaf-319	197	2	-	-	PUNCT
gujaf-319	197	3	square	square	NOUN
gujaf-319	197	4	for	for	ADP
gujaf-319	197	5	the	the	DET
gujaf-319	197	6	specified	specify	VERB
gujaf-319	197	7	confidence	confidence	NOUN
gujaf-319	197	8	level	level	NOUN
gujaf-319	197	9	at	at	ADP
gujaf-319	197	10	1	1	NUM
gujaf-319	197	11	degree	degree	NOUN
gujaf-319	197	12	of	of	ADP
gujaf-319	197	13	freedom	freedom	NOUN
gujaf-319	197	14	n=	n=	ADJ
gujaf-319	197	15	population	population	NOUN
gujaf-319	197	16	size	size	NOUN
gujaf-319	197	17	p=	p=	NOUN
gujaf-319	197	18	population	population	NOUN
gujaf-319	197	19	proportion	proportion	NOUN
gujaf-319	197	20	(	(	PUNCT
gujaf-319	197	21	.50	.50	NUM
gujaf-319	197	22	in	in	ADP
gujaf-319	197	23	this	this	DET
gujaf-319	197	24	table	table	NOUN
gujaf-319	197	25	)	)	PUNCT
gujaf-319	197	26	me=	me=	PROPN
gujaf-319	197	27	designed	design	VERB
gujaf-319	197	28	margin	margin	NOUN
gujaf-319	197	29	of	of	ADP
gujaf-319	197	30	error	error	NOUN
gujaf-319	197	31	(	(	PUNCT
gujaf-319	197	32	expressed	express	VERB
gujaf-319	197	33	as	as	ADP
gujaf-319	197	34	a	a	DET
gujaf-319	197	35	proportion	proportion	NOUN
gujaf-319	197	36	)	)	PUNCT
gujaf-319	197	37	n	n	NOUN
gujaf-319	197	38	=	=	SYM
gujaf-319	198	1	[	[	X
gujaf-319	198	2	(	(	PUNCT
gujaf-319	198	3	12,402	12,402	NUM
gujaf-319	198	4	)	)	PUNCT
gujaf-319	198	5	(	(	PUNCT
gujaf-319	198	6	0.5	0.5	NUM
gujaf-319	198	7	)	)	PUNCT
gujaf-319	198	8	(	(	PUNCT
gujaf-319	198	9	1	1	NUM
gujaf-319	198	10	0.5	0.5	NUM
gujaf-319	198	11	)	)	PUNCT
gujaf-319	198	12	]	]	PUNCT
gujaf-319	199	1	[	[	X
gujaf-319	199	2	(	(	PUNCT
gujaf-319	199	3	12,402	12,402	NUM
gujaf-319	199	4	1	1	NUM
gujaf-319	199	5	)	)	PUNCT
gujaf-319	199	6	(	(	PUNCT
gujaf-319	199	7	0.05/1.96)2	0.05/1.96)2	NOUN
gujaf-319	199	8	]	]	X
gujaf-319	199	9	+	+	CCONJ
gujaf-319	200	1	[	[	X
gujaf-319	200	2	(	(	PUNCT
gujaf-319	200	3	0.5	0.5	NUM
gujaf-319	200	4	)	)	PUNCT
gujaf-319	200	5	(	(	PUNCT
gujaf-319	200	6	1	1	NUM
gujaf-319	200	7	0.5	0.5	NUM
gujaf-319	200	8	)	)	PUNCT
gujaf-319	200	9	]	]	PUNCT
gujaf-319	201	1	=	=	SYM
gujaf-319	201	2	373	373	NUM
gujaf-319	201	3	n=	n=	ADJ
gujaf-319	201	4	12,402	12,402	NUM
gujaf-319	201	5	(	(	PUNCT
gujaf-319	201	6	within	within	ADP
gujaf-319	201	7	the	the	DET
gujaf-319	201	8	range	range	NOUN
gujaf-319	201	9	of	of	ADP
gujaf-319	201	10	10,000	10,000	NUM
gujaf-319	201	11	to	to	PART
gujaf-319	201	12	25,000	25,000	NUM
gujaf-319	201	13	)	)	PUNCT
gujaf-319	201	14	thus	thus	ADV
gujaf-319	201	15	,	,	PUNCT
gujaf-319	201	16	to	to	PART
gujaf-319	201	17	ascertain	ascertain	VERB
gujaf-319	201	18	the	the	DET
gujaf-319	201	19	copies	copy	NOUN
gujaf-319	201	20	of	of	ADP
gujaf-319	201	21	questionnaire	questionnaire	NOUN
gujaf-319	201	22	to	to	PART
gujaf-319	201	23	be	be	AUX
gujaf-319	201	24	administered	administer	VERB
gujaf-319	201	25	to	to	ADP
gujaf-319	201	26	respondents	respondent	NOUN
gujaf-319	201	27	,	,	PUNCT
gujaf-319	201	28	the	the	DET
gujaf-319	201	29	researcher	researcher	NOUN
gujaf-319	201	30	made	make	VERB
gujaf-319	201	31	use	use	NOUN
gujaf-319	201	32	of	of	ADP
gujaf-319	201	33	373	373	NUM
gujaf-319	201	34	participants	participant	NOUN
gujaf-319	201	35	.	.	PUNCT
gujaf-319	202	1	three	three	NUM
gujaf-319	202	2	hundred	hundred	NUM
gujaf-319	202	3	and	and	CCONJ
gujaf-319	202	4	seventy	seventy	NUM
gujaf-319	202	5	-	-	PUNCT
gujaf-319	202	6	three	three	NUM
gujaf-319	202	7	copies	copy	NOUN
gujaf-319	202	8	of	of	ADP
gujaf-319	202	9	questionnaire	questionnaire	NOUN
gujaf-319	202	10	were	be	AUX
gujaf-319	202	11	distributed	distribute	VERB
gujaf-319	202	12	to	to	ADP
gujaf-319	202	13	accounting	accounting	NOUN
gujaf-319	202	14	staff	staff	NOUN
gujaf-319	202	15	of	of	ADP
gujaf-319	202	16	some	some	DET
gujaf-319	202	17	companies	company	NOUN
gujaf-319	202	18	in	in	ADP
gujaf-319	202	19	lagos	lagos	NOUN
gujaf-319	202	20	state	state	NOUN
gujaf-319	202	21	.	.	PUNCT
gujaf-319	203	1	however	however	ADV
gujaf-319	203	2	,	,	PUNCT
gujaf-319	203	3	two	two	NUM
gujaf-319	203	4	hundred	hundred	NUM
gujaf-319	203	5	and	and	CCONJ
gujaf-319	203	6	twenty	twenty	NUM
gujaf-319	203	7	-	-	PUNCT
gujaf-319	203	8	six	six	NUM
gujaf-319	203	9	copies	copy	NOUN
gujaf-319	203	10	of	of	ADP
gujaf-319	203	11	questionnaire	questionnaire	NOUN
gujaf-319	203	12	were	be	AUX
gujaf-319	203	13	returned	return	VERB
gujaf-319	203	14	and	and	CCONJ
gujaf-319	203	15	employed	employ	VERB
gujaf-319	203	16	for	for	ADP
gujaf-319	203	17	the	the	DET
gujaf-319	203	18	research	research	NOUN
gujaf-319	203	19	.	.	PUNCT
gujaf-319	204	1	descriptive	descriptive	ADJ
gujaf-319	204	2	statistics	statistic	NOUN
gujaf-319	204	3	,	,	PUNCT
gujaf-319	204	4	ordered	order	VERB
gujaf-319	204	5	logit	logit	PROPN
gujaf-319	204	6	regression	regression	NOUN
gujaf-319	204	7	and	and	CCONJ
gujaf-319	204	8	structural	structural	ADJ
gujaf-319	204	9	equation	equation	NOUN
gujaf-319	204	10	modelling	model	VERB
gujaf-319	204	11	using	use	VERB
gujaf-319	204	12	partial	partial	ADJ
gujaf-319	204	13	least	least	ADJ
gujaf-319	204	14	square	square	ADJ
gujaf-319	204	15	(	(	PUNCT
gujaf-319	204	16	pls	pls	INTJ
gujaf-319	204	17	)	)	PUNCT
gujaf-319	204	18	4.0	4.0	NUM
gujaf-319	204	19	were	be	AUX
gujaf-319	204	20	used	use	VERB
gujaf-319	204	21	to	to	PART
gujaf-319	204	22	examine	examine	VERB
gujaf-319	204	23	the	the	DET
gujaf-319	204	24	objectives	objective	NOUN
gujaf-319	204	25	of	of	ADP
gujaf-319	204	26	the	the	DET
gujaf-319	204	27	research	research	NOUN
gujaf-319	204	28	.	.	PUNCT
gujaf-319	205	1	reliability	reliability	NOUN
gujaf-319	205	2	and	and	CCONJ
gujaf-319	205	3	validity	validity	NOUN
gujaf-319	205	4	of	of	ADP
gujaf-319	205	5	the	the	DET
gujaf-319	205	6	instrument	instrument	NOUN
gujaf-319	205	7	the	the	DET
gujaf-319	205	8	cronbach	cronbach	NOUN
gujaf-319	205	9	’s	’s	PART
gujaf-319	205	10	alpha	alpha	NOUN
gujaf-319	205	11	test	test	NOUN
gujaf-319	205	12	was	be	AUX
gujaf-319	205	13	used	use	VERB
gujaf-319	205	14	to	to	PART
gujaf-319	205	15	test	test	VERB
gujaf-319	205	16	the	the	DET
gujaf-319	205	17	reliability	reliability	NOUN
gujaf-319	205	18	of	of	ADP
gujaf-319	205	19	the	the	DET
gujaf-319	205	20	instrument	instrument	NOUN
gujaf-319	205	21	.	.	PUNCT
gujaf-319	206	1	cronbach	cronbach	PROPN
gujaf-319	206	2	’s	’s	PART
gujaf-319	206	3	alpha	alpha	NOUN
gujaf-319	206	4	shows	show	VERB
gujaf-319	206	5	the	the	DET
gujaf-319	206	6	internal	internal	ADJ
gujaf-319	206	7	consistency	consistency	NOUN
gujaf-319	206	8	among	among	ADP
gujaf-319	206	9	each	each	PRON
gujaf-319	206	10	of	of	ADP
gujaf-319	206	11	the	the	DET
gujaf-319	206	12	questions	question	NOUN
gujaf-319	206	13	explaining	explain	VERB
gujaf-319	206	14	the	the	DET
gujaf-319	206	15	variables	variable	NOUN
gujaf-319	206	16	used	use	VERB
gujaf-319	206	17	in	in	ADP
gujaf-319	206	18	the	the	DET
gujaf-319	206	19	study	study	NOUN
gujaf-319	206	20	.	.	PUNCT
gujaf-319	207	1	similarly	similarly	ADV
gujaf-319	207	2	,	,	PUNCT
gujaf-319	207	3	a	a	DET
gujaf-319	207	4	pilot	pilot	NOUN
gujaf-319	207	5	study	study	NOUN
gujaf-319	207	6	was	be	AUX
gujaf-319	207	7	conducted	conduct	VERB
gujaf-319	207	8	to	to	PART
gujaf-319	207	9	test	test	NOUN
gujaf-319	207	10	-	-	PUNCT
gujaf-319	207	11	run	run	VERB
gujaf-319	207	12	the	the	DET
gujaf-319	207	13	practicability	practicability	NOUN
gujaf-319	207	14	of	of	ADP
gujaf-319	207	15	the	the	DET
gujaf-319	207	16	study	study	NOUN
gujaf-319	207	17	and	and	CCONJ
gujaf-319	207	18	to	to	PART
gujaf-319	207	19	detect	detect	VERB
gujaf-319	207	20	flaws	flaw	NOUN
gujaf-319	207	21	in	in	ADP
gujaf-319	207	22	the	the	DET
gujaf-319	207	23	data	data	NOUN
gujaf-319	207	24	collection	collection	NOUN
gujaf-319	207	25	process	process	NOUN
gujaf-319	207	26	.	.	PUNCT
gujaf-319	208	1	this	this	PRON
gujaf-319	208	2	helps	help	VERB
gujaf-319	208	3	to	to	PART
gujaf-319	208	4	discover	discover	VERB
gujaf-319	208	5	errors	error	NOUN
gujaf-319	208	6	on	on	ADP
gujaf-319	208	7	the	the	DET
gujaf-319	208	8	issues	issue	NOUN
gujaf-319	208	9	raised	raise	VERB
gujaf-319	208	10	such	such	ADJ
gujaf-319	208	11	as	as	ADP
gujaf-319	208	12	ambiguous	ambiguous	ADJ
gujaf-319	208	13	instruction	instruction	NOUN
gujaf-319	208	14	or	or	CCONJ
gujaf-319	208	15	wording	wording	NOUN
gujaf-319	208	16	,	,	PUNCT
gujaf-319	208	17	inadequate	inadequate	ADJ
gujaf-319	208	18	time	time	NOUN
gujaf-319	208	19	limit	limit	NOUN
gujaf-319	208	20	and	and	CCONJ
gujaf-319	208	21	measurability	measurability	NOUN
gujaf-319	208	22	of	of	ADP
gujaf-319	208	23	variables	variable	NOUN
gujaf-319	208	24	defined	define	VERB
gujaf-319	208	25	.	.	PUNCT
gujaf-319	209	1	internal	internal	ADJ
gujaf-319	209	2	consistency	consistency	NOUN
gujaf-319	209	3	table	table	NOUN
gujaf-319	209	4	1	1	NUM
gujaf-319	209	5	cronbach	cronbach	NOUN
gujaf-319	209	6	alpha	alpha	NOUN
gujaf-319	209	7	variables	variable	NOUN
gujaf-319	209	8	cronbach	cronbach	VERB
gujaf-319	209	9	alpha	alpha	ADJ
gujaf-319	209	10	coefficients	coefficient	NOUN
gujaf-319	209	11	customer	customer	NOUN
gujaf-319	209	12	service	service	NOUN
gujaf-319	209	13	delivery	delivery	NOUN
gujaf-319	209	14	.718	.718	NUM
gujaf-319	209	15	philanthropy	philanthropy	PROPN
gujaf-319	209	16	responsibility	responsibility	NOUN
gujaf-319	209	17	.768	.768	NUM
gujaf-319	209	18	educational	educational	ADJ
gujaf-319	209	19	responsibility	responsibility	NOUN
gujaf-319	209	20	.871	.871	NUM
gujaf-319	210	1	environmental	environmental	ADJ
gujaf-319	210	2	responsibility	responsibility	NOUN
gujaf-319	210	3	.772	.772	NUM
gujaf-319	210	4	gusau	gusau	PROPN
gujaf-319	210	5	journal	journal	NOUN
gujaf-319	210	6	of	of	ADP
gujaf-319	210	7	accounting	accounting	NOUN
gujaf-319	210	8	and	and	CCONJ
gujaf-319	210	9	finance	finance	NOUN
gujaf-319	210	10	,	,	PUNCT
gujaf-319	210	11	vol	vol	NOUN
gujaf-319	210	12	.	.	PROPN
gujaf-319	210	13	5	5	NUM
gujaf-319	210	14	,	,	PUNCT
gujaf-319	210	15	issue	issue	NOUN
gujaf-319	210	16	2	2	NUM
gujaf-319	210	17	,	,	PUNCT
gujaf-319	210	18	october	october	PROPN
gujaf-319	210	19	,	,	PUNCT
gujaf-319	210	20	2024	2024	NUM
gujaf-319	210	21	337	337	NUM
gujaf-319	210	22	ethical	ethical	ADJ
gujaf-319	210	23	responsibility	responsibility	NOUN
gujaf-319	210	24	.814	.814	PUNCT
gujaf-319	211	1	economic	economic	ADJ
gujaf-319	211	2	responsibility	responsibility	NOUN
gujaf-319	211	3	702	702	NUM
gujaf-319	211	4	source	source	NOUN
gujaf-319	211	5	:	:	PUNCT
gujaf-319	211	6	author	author	PROPN
gujaf-319	211	7	’s	’s	PART
gujaf-319	211	8	fieldwork	fieldwork	PROPN
gujaf-319	211	9	computation	computation	NOUN
gujaf-319	211	10	,	,	PUNCT
gujaf-319	211	11	2024	2024	NUM
gujaf-319	211	12	internal	internal	ADJ
gujaf-319	211	13	consistency	consistency	NOUN
gujaf-319	211	14	of	of	ADP
gujaf-319	211	15	a	a	DET
gujaf-319	211	16	research	research	NOUN
gujaf-319	211	17	instrument	instrument	NOUN
gujaf-319	211	18	is	be	AUX
gujaf-319	211	19	assessed	assess	VERB
gujaf-319	211	20	by	by	ADP
gujaf-319	211	21	analyzing	analyze	VERB
gujaf-319	211	22	the	the	DET
gujaf-319	211	23	correlation	correlation	NOUN
gujaf-319	211	24	between	between	ADP
gujaf-319	211	25	the	the	DET
gujaf-319	211	26	instrument	instrument	NOUN
gujaf-319	211	27	and	and	CCONJ
gujaf-319	211	28	shows	show	VERB
gujaf-319	211	29	how	how	SCONJ
gujaf-319	211	30	the	the	DET
gujaf-319	211	31	constituent	constituent	NOUN
gujaf-319	211	32	items	item	NOUN
gujaf-319	211	33	conceptually	conceptually	ADV
gujaf-319	211	34	align	align	VERB
gujaf-319	211	35	together	together	ADV
gujaf-319	211	36	(	(	PUNCT
gujaf-319	211	37	nunnally	nunnally	PROPN
gujaf-319	211	38	&	&	CCONJ
gujaf-319	211	39	bernstein	bernstein	PROPN
gujaf-319	211	40	,	,	PUNCT
gujaf-319	211	41	1994	1994	NUM
gujaf-319	211	42	;	;	PUNCT
gujaf-319	211	43	devon	devon	PROPN
gujaf-319	211	44	et	et	PROPN
gujaf-319	211	45	al	al	PROPN
gujaf-319	211	46	.	.	PROPN
gujaf-319	211	47	,	,	PUNCT
gujaf-319	211	48	2007	2007	NUM
gujaf-319	211	49	)	)	PUNCT
gujaf-319	211	50	.	.	PUNCT
gujaf-319	212	1	cronbach	cronbach	PROPN
gujaf-319	212	2	’s	’s	PART
gujaf-319	212	3	alpha	alpha	NOUN
gujaf-319	212	4	was	be	AUX
gujaf-319	212	5	employed	employ	VERB
gujaf-319	212	6	to	to	PART
gujaf-319	212	7	assess	assess	VERB
gujaf-319	212	8	the	the	DET
gujaf-319	212	9	internal	internal	ADJ
gujaf-319	212	10	consistency	consistency	NOUN
gujaf-319	212	11	of	of	ADP
gujaf-319	212	12	the	the	DET
gujaf-319	212	13	questionnaire	questionnaire	NOUN
gujaf-319	212	14	.	.	PUNCT
gujaf-319	213	1	therefore	therefore	ADV
gujaf-319	213	2	,	,	PUNCT
gujaf-319	213	3	cronbach	cronbach	VERB
gujaf-319	213	4	’s	’s	PART
gujaf-319	213	5	alpha	alpha	NOUN
gujaf-319	213	6	was	be	AUX
gujaf-319	213	7	calculated	calculate	VERB
gujaf-319	213	8	for	for	SCONJ
gujaf-319	213	9	the	the	DET
gujaf-319	213	10	revised	revise	VERB
gujaf-319	213	11	sq	sq	NOUN
gujaf-319	213	12	after	after	SCONJ
gujaf-319	213	13	construct	construct	VERB
gujaf-319	213	14	validation	validation	NOUN
gujaf-319	213	15	was	be	AUX
gujaf-319	213	16	computed	compute	VERB
gujaf-319	213	17	.	.	PUNCT
gujaf-319	214	1	there	there	PRON
gujaf-319	214	2	is	be	VERB
gujaf-319	214	3	no	no	DET
gujaf-319	214	4	generally	generally	ADV
gujaf-319	214	5	accepted	accept	VERB
gujaf-319	214	6	threshold	threshold	NOUN
gujaf-319	214	7	for	for	ADP
gujaf-319	214	8	the	the	DET
gujaf-319	214	9	value	value	NOUN
gujaf-319	214	10	of	of	ADP
gujaf-319	214	11	cronbach	cronbach	PROPN
gujaf-319	214	12	’s	’s	PART
gujaf-319	214	13	alpha	alpha	NOUN
gujaf-319	214	14	.	.	PUNCT
gujaf-319	215	1	some	some	DET
gujaf-319	215	2	scholars	scholar	NOUN
gujaf-319	215	3	advocate	advocate	VERB
gujaf-319	215	4	for	for	ADP
gujaf-319	215	5	0.9	0.9	NUM
gujaf-319	215	6	as	as	ADP
gujaf-319	215	7	minimum	minimum	NOUN
gujaf-319	215	8	cronbach	cronbach	NOUN
gujaf-319	215	9	’s	’s	PART
gujaf-319	215	10	alpha	alpha	NOUN
gujaf-319	215	11	in	in	ADP
gujaf-319	215	12	clinical	clinical	ADJ
gujaf-319	215	13	research	research	NOUN
gujaf-319	215	14	(	(	PUNCT
gujaf-319	215	15	nunnally	nunnally	PROPN
gujaf-319	215	16	&	&	CCONJ
gujaf-319	215	17	bernstein	bernstein	PROPN
gujaf-319	215	18	,	,	PUNCT
gujaf-319	215	19	1994	1994	NUM
gujaf-319	215	20	)	)	PUNCT
gujaf-319	215	21	.	.	PUNCT
gujaf-319	216	1	others	other	NOUN
gujaf-319	216	2	opined	opine	VERB
gujaf-319	216	3	that	that	SCONJ
gujaf-319	216	4	for	for	ADP
gujaf-319	216	5	a	a	DET
gujaf-319	216	6	new	new	ADJ
gujaf-319	216	7	instrument	instrument	NOUN
gujaf-319	216	8	,	,	PUNCT
gujaf-319	216	9	0.7	0.7	NUM
gujaf-319	216	10	alpha	alpha	NOUN
gujaf-319	216	11	value	value	NOUN
gujaf-319	216	12	is	be	AUX
gujaf-319	216	13	acceptable	acceptable	ADJ
gujaf-319	216	14	.	.	PUNCT
gujaf-319	217	1	hence	hence	ADV
gujaf-319	217	2	,	,	PUNCT
gujaf-319	217	3	all	all	DET
gujaf-319	217	4	the	the	DET
gujaf-319	217	5	scales	scale	NOUN
gujaf-319	217	6	are	be	AUX
gujaf-319	217	7	reliable	reliable	ADJ
gujaf-319	217	8	.	.	PUNCT
gujaf-319	218	1	model	model	NOUN
gujaf-319	218	2	specification	specification	PROPN
gujaf-319	218	3	the	the	DET
gujaf-319	218	4	model	model	NOUN
gujaf-319	218	5	of	of	ADP
gujaf-319	218	6	the	the	DET
gujaf-319	218	7	research	research	NOUN
gujaf-319	218	8	is	be	AUX
gujaf-319	218	9	stated	state	VERB
gujaf-319	218	10	in	in	ADP
gujaf-319	218	11	its	its	PRON
gujaf-319	218	12	functional	functional	ADJ
gujaf-319	218	13	form	form	NOUN
gujaf-319	218	14	as	as	ADP
gujaf-319	218	15	:	:	PUNCT
gujaf-319	218	16	csd=	csd=	PROPN
gujaf-319	218	17	f	f	PROPN
gujaf-319	218	18	(	(	PUNCT
gujaf-319	218	19	phr	phr	NOUN
gujaf-319	218	20	,	,	PUNCT
gujaf-319	218	21	edr	edr	NOUN
gujaf-319	218	22	,	,	PUNCT
gujaf-319	218	23	envr	envr	ADJ
gujaf-319	218	24	,	,	PUNCT
gujaf-319	218	25	ethr	ethr	NOUN
gujaf-319	218	26	,	,	PUNCT
gujaf-319	218	27	ecnr	ecnr	NOUN
gujaf-319	218	28	)	)	PUNCT
gujaf-319	218	29	…	…	PUNCT
gujaf-319	218	30	…	…	PUNCT
gujaf-319	218	31	…	…	PUNCT
gujaf-319	218	32	…	…	PUNCT
gujaf-319	218	33	…	…	PUNCT
gujaf-319	218	34	…	…	PUNCT
gujaf-319	218	35	…	…	PUNCT
gujaf-319	218	36	…	…	PUNCT
gujaf-319	218	37	…	…	PUNCT
gujaf-319	218	38	…	…	PUNCT
gujaf-319	218	39	…	…	PUNCT
gujaf-319	218	40	…	…	PUNCT
gujaf-319	218	41	…	…	PUNCT
gujaf-319	218	42	…	…	SYM
gujaf-319	218	43	.	.	PUNCT
gujaf-319	218	44	…	…	PUNCT
gujaf-319	218	45	3.1	3.1	NUM
gujaf-319	218	46	therefore	therefore	ADV
gujaf-319	218	47	,	,	PUNCT
gujaf-319	218	48	in	in	ADP
gujaf-319	218	49	its	its	PRON
gujaf-319	218	50	econometric	econometric	ADJ
gujaf-319	218	51	form	form	NOUN
gujaf-319	218	52	;	;	PUNCT
gujaf-319	218	53	the	the	DET
gujaf-319	218	54	model	model	NOUN
gujaf-319	218	55	for	for	ADP
gujaf-319	218	56	this	this	DET
gujaf-319	218	57	study	study	NOUN
gujaf-319	218	58	becomes	become	VERB
gujaf-319	218	59	csd	csd	NOUN
gujaf-319	218	60	=	=	SYM
gujaf-319	218	61	β0	β0	PROPN
gujaf-319	219	1	+	+	ADJ
gujaf-319	219	2	β1phr+	β1phr+	SYM
gujaf-319	219	3	β2edr+	β2edr+	NOUN
gujaf-319	219	4	β3envr+	β3envr+	ADJ
gujaf-319	219	5	β4ethr+	β4ethr+	NOUN
gujaf-319	219	6	β5ecnr	β5ecnr	PROPN
gujaf-319	219	7	+	+	PROPN
gujaf-319	219	8	μ	μ	NOUN
gujaf-319	219	9	…	…	SYM
gujaf-319	219	10	........	........	PUNCT
gujaf-319	219	11	…	…	PUNCT
gujaf-319	219	12	…	…	PUNCT
gujaf-319	219	13	…	…	PUNCT
gujaf-319	219	14	…	…	PUNCT
gujaf-319	219	15	…	…	PUNCT
gujaf-319	219	16	…	…	PUNCT
gujaf-319	219	17	3.2	3.2	NUM
gujaf-319	219	18	where	where	SCONJ
gujaf-319	219	19	:	:	PUNCT
gujaf-319	219	20	β0	β0	NOUN
gujaf-319	219	21	=	=	PUNCT
gujaf-319	219	22	constant	constant	ADJ
gujaf-319	219	23	csd	csd	NOUN
gujaf-319	219	24	=	=	SYM
gujaf-319	219	25	customer	customer	NOUN
gujaf-319	219	26	service	service	NOUN
gujaf-319	219	27	delivery	delivery	NOUN
gujaf-319	219	28	phr=	phr=	NOUN
gujaf-319	219	29	philanthropy	philanthropy	VERB
gujaf-319	219	30	responsibility	responsibility	NOUN
gujaf-319	219	31	,	,	PUNCT
gujaf-319	219	32	edr	edr	NOUN
gujaf-319	219	33	=	=	PUNCT
gujaf-319	219	34	educational	educational	ADJ
gujaf-319	219	35	responsibility	responsibility	NOUN
gujaf-319	219	36	and	and	CCONJ
gujaf-319	219	37	envr=	envr=	NUM
gujaf-319	219	38	environmental	environmental	ADJ
gujaf-319	219	39	responsibility	responsibility	NOUN
gujaf-319	219	40	.	.	PUNCT
gujaf-319	220	1	ethr=	ethr=	X
gujaf-319	221	1	ethical	ethical	ADJ
gujaf-319	221	2	responsibility	responsibility	NOUN
gujaf-319	221	3	ecnr=	ecnr=	NUM
gujaf-319	221	4	economic	economic	ADJ
gujaf-319	221	5	responsibility	responsibility	NOUN
gujaf-319	221	6	μ	μ	NOUN
gujaf-319	221	7	=	=	NOUN
gujaf-319	221	8	error	error	NOUN
gujaf-319	221	9	term	term	NOUN
gujaf-319	221	10	.	.	PUNCT
gujaf-319	222	1	data	datum	NOUN
gujaf-319	222	2	presentation	presentation	NOUN
gujaf-319	222	3	and	and	CCONJ
gujaf-319	222	4	analysis	analysis	NOUN
gujaf-319	222	5	table	table	NOUN
gujaf-319	222	6	2	2	NUM
gujaf-319	222	7	:	:	PUNCT
gujaf-319	222	8	validity	validity	NOUN
gujaf-319	222	9	tests	test	NOUN
gujaf-319	222	10	as	as	SCONJ
gujaf-319	222	11	regards	regard	VERB
gujaf-319	222	12	the	the	DET
gujaf-319	222	13	construct	construct	NOUN
gujaf-319	222	14	validity	validity	NOUN
gujaf-319	222	15	in	in	ADP
gujaf-319	222	16	term	term	NOUN
gujaf-319	222	17	of	of	ADP
gujaf-319	222	18	convergent	convergent	NOUN
gujaf-319	222	19	validity	validity	NOUN
gujaf-319	222	20	,	,	PUNCT
gujaf-319	222	21	confirmatory	confirmatory	NOUN
gujaf-319	222	22	factor	factor	NOUN
gujaf-319	222	23	analysis	analysis	NOUN
gujaf-319	222	24	was	be	AUX
gujaf-319	222	25	performed	perform	VERB
gujaf-319	222	26	.	.	PUNCT
gujaf-319	223	1	kaiser	kaiser	PROPN
gujaf-319	223	2	-	-	PUNCT
gujaf-319	223	3	meyer	meyer	PROPN
gujaf-319	223	4	-	-	PUNCT
gujaf-319	223	5	olkin	olkin	PROPN
gujaf-319	223	6	(	(	PUNCT
gujaf-319	223	7	kmo	kmo	NOUN
gujaf-319	223	8	)	)	PUNCT
gujaf-319	223	9	and	and	CCONJ
gujaf-319	223	10	bartlett	bartlett	PROPN
gujaf-319	223	11	’s	’s	PART
gujaf-319	223	12	tests	test	NOUN
gujaf-319	223	13	were	be	AUX
gujaf-319	223	14	performed	perform	VERB
gujaf-319	223	15	.	.	PUNCT
gujaf-319	224	1	variables	variable	NOUN
gujaf-319	224	2	kmo	kmo	PROPN
gujaf-319	224	3	bartlett	bartlett	PROPN
gujaf-319	224	4	’s	’s	PART
gujaf-319	224	5	test	test	NOUN
gujaf-319	224	6	of	of	ADP
gujaf-319	224	7	sphericity	sphericity	PROPN
gujaf-319	224	8	chi	chi	PROPN
gujaf-319	224	9	-	-	PUNCT
gujaf-319	224	10	square	square	ADJ
gujaf-319	224	11	df	df	NOUN
gujaf-319	224	12	p	p	ADJ
gujaf-319	224	13	-	-	PUNCT
gujaf-319	224	14	value	value	NOUN
gujaf-319	224	15	operational	operational	ADJ
gujaf-319	224	16	questions	question	NOUN
gujaf-319	224	17	.761	.761	NUM
gujaf-319	225	1	1919.075	1919.075	NUM
gujaf-319	225	2	105	105	NUM
gujaf-319	225	3	0.000	0.000	NUM
gujaf-319	225	4	source	source	NOUN
gujaf-319	225	5	:	:	PUNCT
gujaf-319	225	6	field	field	NOUN
gujaf-319	225	7	survey	survey	NOUN
gujaf-319	225	8	(	(	PUNCT
gujaf-319	225	9	2024	2024	NUM
gujaf-319	225	10	)	)	PUNCT
gujaf-319	225	11	the	the	DET
gujaf-319	225	12	kmo	kmo	PROPN
gujaf-319	225	13	statistics	statistic	NOUN
gujaf-319	225	14	evaluates	evaluate	VERB
gujaf-319	225	15	how	how	SCONJ
gujaf-319	225	16	suitable	suitable	ADJ
gujaf-319	225	17	the	the	DET
gujaf-319	225	18	sample	sample	NOUN
gujaf-319	225	19	is	be	AUX
gujaf-319	225	20	and	and	CCONJ
gujaf-319	225	21	ranges	range	VERB
gujaf-319	225	22	from	from	ADP
gujaf-319	225	23	0	0	NUM
gujaf-319	225	24	to	to	ADP
gujaf-319	225	25	1	1	NUM
gujaf-319	225	26	.	.	PUNCT
gujaf-319	226	1	the	the	DET
gujaf-319	226	2	barlett	barlett	NOUN
gujaf-319	226	3	's	's	PART
gujaf-319	226	4	test	test	NOUN
gujaf-319	226	5	of	of	ADP
gujaf-319	226	6	sphericity	sphericity	NOUN
gujaf-319	226	7	should	should	AUX
gujaf-319	226	8	yield	yield	VERB
gujaf-319	226	9	a	a	DET
gujaf-319	226	10	significant	significant	ADJ
gujaf-319	226	11	result	result	NOUN
gujaf-319	226	12	(	(	PUNCT
gujaf-319	226	13	meaning	mean	VERB
gujaf-319	226	14	the	the	DET
gujaf-319	226	15	sig	sig	NOUN
gujaf-319	226	16	.	.	PUNCT
gujaf-319	226	17	value	value	PROPN
gujaf-319	226	18	needs	need	VERB
gujaf-319	226	19	to	to	PART
gujaf-319	226	20	be	be	AUX
gujaf-319	226	21	.05	.05	NUM
gujaf-319	226	22	or	or	CCONJ
gujaf-319	226	23	less	less	ADJ
gujaf-319	226	24	)	)	PUNCT
gujaf-319	226	25	.	.	PUNCT
gujaf-319	227	1	the	the	DET
gujaf-319	227	2	results	result	NOUN
gujaf-319	227	3	of	of	ADP
gujaf-319	227	4	this	this	DET
gujaf-319	227	5	test	test	NOUN
gujaf-319	227	6	in	in	ADP
gujaf-319	227	7	can	can	AUX
gujaf-319	227	8	be	be	AUX
gujaf-319	227	9	found	find	VERB
gujaf-319	227	10	in	in	ADP
gujaf-319	227	11	the	the	DET
gujaf-319	227	12	table	table	NOUN
gujaf-319	227	13	2	2	NUM
gujaf-319	227	14	.	.	PUNCT
gujaf-319	228	1	this	this	PRON
gujaf-319	228	2	indicates	indicate	VERB
gujaf-319	228	3	that	that	SCONJ
gujaf-319	228	4	all	all	DET
gujaf-319	228	5	items	item	NOUN
gujaf-319	228	6	measured	measure	VERB
gujaf-319	228	7	in	in	ADP
gujaf-319	228	8	each	each	DET
gujaf-319	228	9	sample	sample	NOUN
gujaf-319	228	10	have	have	VERB
gujaf-319	228	11	significance	significance	NOUN
gujaf-319	228	12	at	at	ADP
gujaf-319	228	13	the	the	DET
gujaf-319	228	14	0.01	0.01	NUM
gujaf-319	228	15	level	level	NOUN
gujaf-319	228	16	,	,	PUNCT
gujaf-319	228	17	according	accord	VERB
gujaf-319	228	18	to	to	ADP
gujaf-319	228	19	the	the	DET
gujaf-319	228	20	barlett	barlett	NOUN
gujaf-319	228	21	's	's	PART
gujaf-319	228	22	test	test	NOUN
gujaf-319	228	23	of	of	ADP
gujaf-319	228	24	sphericity	sphericity	NOUN
gujaf-319	228	25	.	.	PUNCT
gujaf-319	229	1	the	the	DET
gujaf-319	229	2	kmo	kmo	PROPN
gujaf-319	229	3	value	value	NOUN
gujaf-319	229	4	for	for	ADP
gujaf-319	229	5	each	each	DET
gujaf-319	229	6	construct	construct	NOUN
gujaf-319	229	7	is	be	AUX
gujaf-319	229	8	0.761	0.761	NUM
gujaf-319	229	9	.	.	PUNCT
gujaf-319	230	1	this	this	DET
gujaf-319	230	2	outcome	outcome	NOUN
gujaf-319	230	3	suggests	suggest	VERB
gujaf-319	230	4	that	that	SCONJ
gujaf-319	230	5	the	the	DET
gujaf-319	230	6	measurement	measurement	NOUN
gujaf-319	230	7	scales	scale	VERB
gujaf-319	230	8	used	use	VERB
gujaf-319	230	9	in	in	ADP
gujaf-319	230	10	this	this	DET
gujaf-319	230	11	study	study	NOUN
gujaf-319	230	12	are	be	AUX
gujaf-319	230	13	precise	precise	ADJ
gujaf-319	230	14	.	.	PUNCT
gujaf-319	231	1	gusau	gusau	ADJ
gujaf-319	231	2	journal	journal	PROPN
gujaf-319	231	3	of	of	ADP
gujaf-319	231	4	accounting	accounting	NOUN
gujaf-319	231	5	and	and	CCONJ
gujaf-319	231	6	finance	finance	NOUN
gujaf-319	231	7	,	,	PUNCT
gujaf-319	231	8	vol	vol	NOUN
gujaf-319	231	9	.	.	PROPN
gujaf-319	231	10	5	5	NUM
gujaf-319	231	11	,	,	PUNCT
gujaf-319	231	12	issue	issue	NOUN
gujaf-319	231	13	2	2	NUM
gujaf-319	231	14	,	,	PUNCT
gujaf-319	231	15	october	october	PROPN
gujaf-319	231	16	,	,	PUNCT
gujaf-319	231	17	2024	2024	NUM
gujaf-319	231	18	338	338	NUM
gujaf-319	231	19	table	table	NOUN
gujaf-319	231	20	3	3	NUM
gujaf-319	231	21	:	:	PUNCT
gujaf-319	231	22	correlation	correlation	NOUN
gujaf-319	231	23	coefficients	coefficient	VERB
gujaf-319	231	24	variables	variable	VERB
gujaf-319	231	25	phr	phr	NOUN
gujaf-319	231	26	edr	edr	NOUN
gujaf-319	231	27	envr	envr	PROPN
gujaf-319	231	28	ethr	ethr	PROPN
gujaf-319	231	29	ecnr	ecnr	NOUN
gujaf-319	231	30	phr	phr	NOUN
gujaf-319	231	31	1	1	NUM
gujaf-319	231	32	edr	edr	NOUN
gujaf-319	231	33	0.28	0.28	NUM
gujaf-319	231	34	1	1	NUM
gujaf-319	231	35	envr	envr	VERB
gujaf-319	231	36	0.2651	0.2651	NUM
gujaf-319	231	37	0.1557	0.1557	NUM
gujaf-319	231	38	1	1	NUM
gujaf-319	231	39	ethr	ethr	NOUN
gujaf-319	231	40	0.132	0.132	NUM
gujaf-319	231	41	-0.0308	-0.0308	NOUN
gujaf-319	232	1	0.0226	0.0226	NUM
gujaf-319	232	2	1	1	NUM
gujaf-319	232	3	ecnr	ecnr	NOUN
gujaf-319	232	4	0.0972	0.0972	NUM
gujaf-319	232	5	0.346	0.346	NUM
gujaf-319	232	6	-0.059	-0.059	PROPN
gujaf-319	232	7	-0.2636	-0.2636	NOUN
gujaf-319	232	8	1	1	NUM
gujaf-319	232	9	source	source	NOUN
gujaf-319	232	10	:	:	PUNCT
gujaf-319	232	11	author	author	NOUN
gujaf-319	232	12	’s	’s	PART
gujaf-319	232	13	computations	computation	NOUN
gujaf-319	232	14	,	,	PUNCT
gujaf-319	232	15	2024	2024	NUM
gujaf-319	232	16	.	.	PUNCT
gujaf-319	233	1	this	this	DET
gujaf-319	233	2	study	study	NOUN
gujaf-319	233	3	looked	look	VERB
gujaf-319	233	4	into	into	ADP
gujaf-319	233	5	whether	whether	SCONJ
gujaf-319	233	6	the	the	DET
gujaf-319	233	7	variables	variable	NOUN
gujaf-319	233	8	used	use	VERB
gujaf-319	233	9	in	in	ADP
gujaf-319	233	10	the	the	DET
gujaf-319	233	11	panel	panel	NOUN
gujaf-319	233	12	regression	regression	NOUN
gujaf-319	233	13	analysis	analysis	NOUN
gujaf-319	233	14	might	might	AUX
gujaf-319	233	15	be	be	AUX
gujaf-319	233	16	too	too	ADV
gujaf-319	233	17	related	relate	VERB
gujaf-319	233	18	.	.	PUNCT
gujaf-319	234	1	when	when	SCONJ
gujaf-319	234	2	variables	variable	NOUN
gujaf-319	234	3	are	be	AUX
gujaf-319	234	4	too	too	ADV
gujaf-319	234	5	similar	similar	ADJ
gujaf-319	234	6	,	,	PUNCT
gujaf-319	234	7	it	it	PRON
gujaf-319	234	8	can	can	AUX
gujaf-319	234	9	make	make	VERB
gujaf-319	234	10	the	the	DET
gujaf-319	234	11	regression	regression	NOUN
gujaf-319	234	12	results	result	VERB
gujaf-319	234	13	less	less	ADV
gujaf-319	234	14	accurate	accurate	ADJ
gujaf-319	234	15	.	.	PUNCT
gujaf-319	235	1	to	to	PART
gujaf-319	235	2	check	check	VERB
gujaf-319	235	3	this	this	PRON
gujaf-319	235	4	,	,	PUNCT
gujaf-319	235	5	we	we	PRON
gujaf-319	235	6	did	do	VERB
gujaf-319	235	7	a	a	DET
gujaf-319	235	8	pair	pair	NOUN
gujaf-319	235	9	-	-	PUNCT
gujaf-319	235	10	wise	wise	ADJ
gujaf-319	235	11	correlation	correlation	NOUN
gujaf-319	235	12	analysis	analysis	NOUN
gujaf-319	235	13	.	.	PUNCT
gujaf-319	236	1	this	this	PRON
gujaf-319	236	2	helped	help	VERB
gujaf-319	236	3	us	we	PRON
gujaf-319	236	4	see	see	VERB
gujaf-319	236	5	how	how	SCONJ
gujaf-319	236	6	each	each	DET
gujaf-319	236	7	pair	pair	NOUN
gujaf-319	236	8	of	of	ADP
gujaf-319	236	9	variables	variable	NOUN
gujaf-319	236	10	in	in	ADP
gujaf-319	236	11	the	the	DET
gujaf-319	236	12	study	study	NOUN
gujaf-319	236	13	related	relate	VERB
gujaf-319	236	14	to	to	ADP
gujaf-319	236	15	each	each	DET
gujaf-319	236	16	other	other	ADJ
gujaf-319	236	17	.	.	PUNCT
gujaf-319	237	1	table	table	NOUN
gujaf-319	237	2	3	3	NUM
gujaf-319	237	3	shows	show	VERB
gujaf-319	237	4	what	what	PRON
gujaf-319	237	5	we	we	PRON
gujaf-319	237	6	found	find	VERB
gujaf-319	237	7	.	.	PUNCT
gujaf-319	238	1	ethr	ethr	PROPN
gujaf-319	238	2	and	and	CCONJ
gujaf-319	238	3	edr	edr	NOUN
gujaf-319	238	4	,	,	PUNCT
gujaf-319	238	5	ecnr	ecnr	NOUN
gujaf-319	238	6	and	and	CCONJ
gujaf-319	238	7	envr	envr	ADJ
gujaf-319	238	8	,	,	PUNCT
gujaf-319	238	9	and	and	CCONJ
gujaf-319	238	10	ecnr	ecnr	NOUN
gujaf-319	238	11	and	and	CCONJ
gujaf-319	238	12	ethr	ethr	PROPN
gujaf-319	238	13	have	have	VERB
gujaf-319	238	14	negative	negative	ADJ
gujaf-319	238	15	correlation	correlation	NOUN
gujaf-319	238	16	coefficients	coefficient	NOUN
gujaf-319	238	17	.	.	PUNCT
gujaf-319	239	1	this	this	PRON
gujaf-319	239	2	means	mean	VERB
gujaf-319	239	3	they	they	PRON
gujaf-319	239	4	have	have	VERB
gujaf-319	239	5	negative	negative	ADJ
gujaf-319	239	6	relationships	relationship	NOUN
gujaf-319	239	7	.	.	PUNCT
gujaf-319	240	1	all	all	DET
gujaf-319	240	2	the	the	DET
gujaf-319	240	3	other	other	ADJ
gujaf-319	240	4	variables	variable	NOUN
gujaf-319	240	5	have	have	VERB
gujaf-319	240	6	positive	positive	ADJ
gujaf-319	240	7	correlations	correlation	NOUN
gujaf-319	240	8	.	.	PUNCT
gujaf-319	241	1	it	it	PRON
gujaf-319	241	2	's	be	AUX
gujaf-319	241	3	good	good	ADJ
gujaf-319	241	4	to	to	PART
gujaf-319	241	5	know	know	VERB
gujaf-319	241	6	that	that	SCONJ
gujaf-319	241	7	all	all	DET
gujaf-319	241	8	correlation	correlation	NOUN
gujaf-319	241	9	coefficients	coefficient	NOUN
gujaf-319	241	10	are	be	AUX
gujaf-319	241	11	under	under	ADP
gujaf-319	241	12	0.5	0.5	NUM
gujaf-319	241	13	.	.	PUNCT
gujaf-319	242	1	this	this	PRON
gujaf-319	242	2	suggests	suggest	VERB
gujaf-319	242	3	that	that	SCONJ
gujaf-319	242	4	the	the	DET
gujaf-319	242	5	variables	variable	NOUN
gujaf-319	242	6	being	be	AUX
gujaf-319	242	7	too	too	ADV
gujaf-319	242	8	similar	similar	ADJ
gujaf-319	242	9	that	that	SCONJ
gujaf-319	242	10	this	this	PRON
gujaf-319	242	11	is	be	AUX
gujaf-319	242	12	multicollinearity	multicollinearity	NOUN
gujaf-319	242	13	among	among	ADP
gujaf-319	242	14	the	the	DET
gujaf-319	242	15	variables	variable	NOUN
gujaf-319	242	16	are	be	AUX
gujaf-319	242	17	n’t	not	PART
gujaf-319	242	18	a	a	DET
gujaf-319	242	19	problem	problem	NOUN
gujaf-319	242	20	in	in	ADP
gujaf-319	242	21	our	our	PRON
gujaf-319	242	22	model	model	NOUN
gujaf-319	242	23	.	.	PUNCT
gujaf-319	243	1	in	in	ADP
gujaf-319	243	2	other	other	ADJ
gujaf-319	243	3	words	word	NOUN
gujaf-319	243	4	,	,	PUNCT
gujaf-319	243	5	the	the	DET
gujaf-319	243	6	variables	variable	NOUN
gujaf-319	243	7	do	do	AUX
gujaf-319	243	8	n't	not	PART
gujaf-319	243	9	depend	depend	VERB
gujaf-319	243	10	on	on	ADP
gujaf-319	243	11	each	each	DET
gujaf-319	243	12	other	other	ADJ
gujaf-319	243	13	too	too	ADV
gujaf-319	243	14	much	much	ADJ
gujaf-319	243	15	.	.	PUNCT
gujaf-319	244	1	table	table	NOUN
gujaf-319	244	2	4	4	NUM
gujaf-319	244	3	descriptive	descriptive	ADJ
gujaf-319	244	4	statistics	statistic	NOUN
gujaf-319	244	5	and	and	CCONJ
gujaf-319	244	6	normality	normality	NOUN
gujaf-319	244	7	test	test	NOUN
gujaf-319	244	8	mean	mean	PROPN
gujaf-319	244	9	median	median	PROPN
gujaf-319	244	10	min	min	PROPN
gujaf-319	244	11	max	max	PROPN
gujaf-319	244	12	standard	standard	PROPN
gujaf-319	244	13	deviation	deviation	NOUN
gujaf-319	244	14	excess	excess	ADJ
gujaf-319	244	15	kurtosis	kurtosis	NOUN
gujaf-319	244	16	skewness	skewness	NOUN
gujaf-319	244	17	number	number	NOUN
gujaf-319	244	18	of	of	ADP
gujaf-319	244	19	observations	observation	NOUN
gujaf-319	244	20	used	use	VERB
gujaf-319	244	21	economic	economic	ADJ
gujaf-319	244	22	responsibility	responsibility	NOUN
gujaf-319	244	23	4.159	4.159	NUM
gujaf-319	244	24	4.000	4.000	NUM
gujaf-319	244	25	2.000	2.000	NUM
gujaf-319	244	26	5.000	5.000	NUM
gujaf-319	244	27	0.573	0.573	NUM
gujaf-319	244	28	0.505	0.505	NUM
gujaf-319	244	29	-0.151	-0.151	SYM
gujaf-319	244	30	226.000	226.000	NUM
gujaf-319	244	31	educational	educational	ADJ
gujaf-319	244	32	responsibity	responsibity	NOUN
gujaf-319	244	33	3.739	3.739	NUM
gujaf-319	244	34	4.000	4.000	NUM
gujaf-319	244	35	2.000	2.000	NUM
gujaf-319	244	36	5.000	5.000	NUM
gujaf-319	244	37	0.861	0.861	NUM
gujaf-319	244	38	-1.216	-1.216	NUM
gujaf-319	244	39	0.323	0.323	NUM
gujaf-319	244	40	226.000	226.000	NUM
gujaf-319	244	41	environmental	environmental	ADJ
gujaf-319	244	42	responsibility	responsibility	NOUN
gujaf-319	244	43	3.673	3.673	NUM
gujaf-319	244	44	3.000	3.000	NUM
gujaf-319	244	45	2.000	2.000	NUM
gujaf-319	244	46	5.000	5.000	NUM
gujaf-319	244	47	0.830	0.830	NUM
gujaf-319	244	48	-1.102	-1.102	NUM
gujaf-319	244	49	0.537	0.537	NUM
gujaf-319	244	50	226.000	226.000	NUM
gujaf-319	244	51	ethical	ethical	ADJ
gujaf-319	244	52	responsibility	responsibility	NOUN
gujaf-319	244	53	3.690	3.690	NUM
gujaf-319	244	54	3.000	3.000	NUM
gujaf-319	244	55	3.000	3.000	NUM
gujaf-319	244	56	5.000	5.000	NUM
gujaf-319	244	57	0.799	0.799	NUM
gujaf-319	244	58	-1.170	-1.170	PUNCT
gujaf-319	244	59	0.618	0.618	NUM
gujaf-319	244	60	226.000	226.000	NUM
gujaf-319	244	61	philanthropic	philanthropic	NOUN
gujaf-319	244	62	responsibility	responsibility	NOUN
gujaf-319	244	63	3.690	3.690	NUM
gujaf-319	244	64	3.000	3.000	NUM
gujaf-319	244	65	3.000	3.000	NUM
gujaf-319	244	66	5.000	5.000	NUM
gujaf-319	244	67	0.777	0.777	NUM
gujaf-319	244	68	-1.101	-1.101	NUM
gujaf-319	244	69	0.603	0.603	NUM
gujaf-319	244	70	226.000	226.000	NUM
gujaf-319	244	71	service	service	NOUN
gujaf-319	244	72	delivery	delivery	NOUN
gujaf-319	244	73	4.208	4.208	NUM
gujaf-319	244	74	4.000	4.000	NUM
gujaf-319	244	75	2.000	2.000	NUM
gujaf-319	244	76	5.000	5.000	NUM
gujaf-319	244	77	0.600	0.600	NUM
gujaf-319	244	78	0.155	0.155	NUM
gujaf-319	244	79	-0.242	-0.242	PUNCT
gujaf-319	244	80	226.000	226.000	NUM
gujaf-319	244	81	source	source	NOUN
gujaf-319	244	82	:	:	PUNCT
gujaf-319	244	83	authors	author	NOUN
gujaf-319	244	84	compilation	compilation	NOUN
gujaf-319	244	85	,	,	PUNCT
gujaf-319	244	86	2024	2024	NUM
gujaf-319	244	87	as	as	SCONJ
gujaf-319	244	88	illustrated	illustrate	VERB
gujaf-319	244	89	in	in	ADP
gujaf-319	244	90	table	table	NOUN
gujaf-319	244	91	4	4	NUM
gujaf-319	244	92	below	below	ADV
gujaf-319	244	93	,	,	PUNCT
gujaf-319	244	94	the	the	DET
gujaf-319	244	95	mean	mean	ADJ
gujaf-319	244	96	and	and	CCONJ
gujaf-319	244	97	standard	standard	ADJ
gujaf-319	244	98	deviation	deviation	NOUN
gujaf-319	244	99	of	of	ADP
gujaf-319	244	100	the	the	DET
gujaf-319	244	101	variables	variable	NOUN
gujaf-319	244	102	and	and	CCONJ
gujaf-319	244	103	indicators	indicator	NOUN
gujaf-319	244	104	used	use	VERB
gujaf-319	244	105	in	in	ADP
gujaf-319	244	106	this	this	DET
gujaf-319	244	107	study	study	NOUN
gujaf-319	244	108	were	be	AUX
gujaf-319	244	109	obtained	obtain	VERB
gujaf-319	244	110	from	from	ADP
gujaf-319	244	111	the	the	DET
gujaf-319	244	112	data	datum	NOUN
gujaf-319	244	113	collected	collect	VERB
gujaf-319	244	114	from	from	ADP
gujaf-319	244	115	the	the	DET
gujaf-319	244	116	study	study	NOUN
gujaf-319	244	117	.	.	PUNCT
gujaf-319	245	1	the	the	DET
gujaf-319	245	2	stability	stability	NOUN
gujaf-319	245	3	of	of	ADP
gujaf-319	245	4	the	the	DET
gujaf-319	245	5	indicators	indicator	NOUN
gujaf-319	245	6	was	be	AUX
gujaf-319	245	7	determined	determine	VERB
gujaf-319	245	8	by	by	ADP
gujaf-319	245	9	a	a	DET
gujaf-319	245	10	threshold	threshold	NOUN
gujaf-319	245	11	mean	mean	NOUN
gujaf-319	245	12	and	and	CCONJ
gujaf-319	245	13	standard	standard	ADJ
gujaf-319	245	14	deviation	deviation	NOUN
gujaf-319	245	15	:	:	PUNCT
gujaf-319	245	16	the	the	DET
gujaf-319	245	17	mean	mean	NOUN
gujaf-319	245	18	of	of	ADP
gujaf-319	245	19	2.50	2.50	NUM
gujaf-319	245	20	and	and	CCONJ
gujaf-319	245	21	sd	sd	NOUN
gujaf-319	245	22	of	of	ADP
gujaf-319	245	23	1.5	1.5	NUM
gujaf-319	245	24	correspondingly	correspondingly	ADV
gujaf-319	245	25	.	.	PUNCT
gujaf-319	246	1	an	an	DET
gujaf-319	246	2	influential	influential	ADJ
gujaf-319	246	3	variable	variable	NOUN
gujaf-319	246	4	to	to	ADP
gujaf-319	246	5	the	the	DET
gujaf-319	246	6	study	study	NOUN
gujaf-319	246	7	is	be	AUX
gujaf-319	246	8	any	any	DET
gujaf-319	246	9	variable	variable	NOUN
gujaf-319	246	10	with	with	ADP
gujaf-319	246	11	a	a	DET
gujaf-319	246	12	mean	mean	NOUN
gujaf-319	246	13	>	>	X
gujaf-319	246	14	=	=	SYM
gujaf-319	246	15	2.50	2.50	NUM
gujaf-319	246	16	while	while	SCONJ
gujaf-319	246	17	variables	variable	NOUN
gujaf-319	246	18	with	with	ADP
gujaf-319	246	19	mean	mean	PROPN
gujaf-319	246	20	<	<	X
gujaf-319	246	21	2.50	2.50	NUM
gujaf-319	246	22	are	be	AUX
gujaf-319	246	23	deemed	deem	VERB
gujaf-319	246	24	to	to	PART
gujaf-319	246	25	be	be	AUX
gujaf-319	246	26	of	of	ADP
gujaf-319	246	27	little	little	ADJ
gujaf-319	246	28	or	or	CCONJ
gujaf-319	246	29	no	no	PRON
gujaf-319	246	30	importance	importance	NOUN
gujaf-319	246	31	to	to	ADP
gujaf-319	246	32	the	the	DET
gujaf-319	246	33	study	study	NOUN
gujaf-319	246	34	.	.	PUNCT
gujaf-319	247	1	further	far	ADV
gujaf-319	247	2	,	,	PUNCT
gujaf-319	247	3	it	it	PRON
gujaf-319	247	4	was	be	AUX
gujaf-319	247	5	found	find	VERB
gujaf-319	247	6	that	that	SCONJ
gujaf-319	247	7	the	the	DET
gujaf-319	247	8	value	value	NOUN
gujaf-319	247	9	higher	high	ADJ
gujaf-319	247	10	than	than	ADP
gujaf-319	247	11	1.5	1.5	NUM
gujaf-319	247	12	implies	imply	VERB
gujaf-319	247	13	the	the	DET
gujaf-319	247	14	greater	great	ADJ
gujaf-319	247	15	fluctuation	fluctuation	NOUN
gujaf-319	247	16	from	from	ADP
gujaf-319	247	17	the	the	DET
gujaf-319	247	18	mean	mean	NOUN
gujaf-319	247	19	,	,	PUNCT
gujaf-319	247	20	and	and	CCONJ
gujaf-319	247	21	the	the	DET
gujaf-319	247	22	value	value	NOUN
gujaf-319	247	23	lower	low	ADJ
gujaf-319	247	24	than	than	ADP
gujaf-319	247	25	1.5	1.5	NUM
gujaf-319	247	26	shows	show	VERB
gujaf-319	247	27	the	the	DET
gujaf-319	247	28	limited	limited	ADJ
gujaf-319	247	29	turning	turning	NOUN
gujaf-319	247	30	point	point	NOUN
gujaf-319	247	31	.	.	PUNCT
gujaf-319	248	1	determining	determine	VERB
gujaf-319	248	2	the	the	DET
gujaf-319	248	3	items	item	NOUN
gujaf-319	248	4	that	that	PRON
gujaf-319	248	5	are	be	AUX
gujaf-319	248	6	highly	highly	ADV
gujaf-319	248	7	influential	influential	ADJ
gujaf-319	248	8	is	be	AUX
gujaf-319	248	9	reliant	reliant	ADJ
gujaf-319	248	10	on	on	ADP
gujaf-319	248	11	identifying	identify	VERB
gujaf-319	248	12	the	the	DET
gujaf-319	248	13	indicators	indicator	NOUN
gujaf-319	248	14	above	above	ADP
gujaf-319	248	15	the	the	DET
gujaf-319	248	16	established	establish	VERB
gujaf-319	248	17	benchmark	benchmark	NOUN
gujaf-319	248	18	for	for	ADP
gujaf-319	248	19	mean	mean	NOUN
gujaf-319	248	20	and	and	CCONJ
gujaf-319	248	21	below	below	ADP
gujaf-319	248	22	the	the	DET
gujaf-319	248	23	benchmark	benchmark	NOUN
gujaf-319	248	24	for	for	ADP
gujaf-319	248	25	standard	standard	ADJ
gujaf-319	248	26	deviation	deviation	NOUN
gujaf-319	248	27	.	.	PUNCT
gujaf-319	249	1	as	as	SCONJ
gujaf-319	249	2	shown	show	VERB
gujaf-319	249	3	in	in	ADP
gujaf-319	249	4	the	the	DET
gujaf-319	249	5	table	table	NOUN
gujaf-319	249	6	,	,	PUNCT
gujaf-319	249	7	overall	overall	ADV
gujaf-319	249	8	,	,	PUNCT
gujaf-319	249	9	all	all	DET
gujaf-319	249	10	the	the	DET
gujaf-319	249	11	indicators	indicator	NOUN
gujaf-319	249	12	has	have	VERB
gujaf-319	249	13	values	value	NOUN
gujaf-319	249	14	above	above	ADP
gujaf-319	249	15	the	the	DET
gujaf-319	249	16	2.5	2.5	NUM
gujaf-319	249	17	benchmark	benchmark	NOUN
gujaf-319	249	18	for	for	ADP
gujaf-319	249	19	mean	mean	NOUN
gujaf-319	249	20	and	and	CCONJ
gujaf-319	249	21	below	below	ADP
gujaf-319	249	22	1.5	1.5	NUM
gujaf-319	249	23	for	for	ADP
gujaf-319	249	24	standard	standard	ADJ
gujaf-319	249	25	deviation	deviation	NOUN
gujaf-319	249	26	.	.	PUNCT
gujaf-319	250	1	this	this	PRON
gujaf-319	250	2	suggest	suggest	VERB
gujaf-319	250	3	that	that	SCONJ
gujaf-319	250	4	the	the	DET
gujaf-319	250	5	responses	response	NOUN
gujaf-319	250	6	are	be	AUX
gujaf-319	250	7	valid	valid	ADJ
gujaf-319	250	8	to	to	PART
gujaf-319	250	9	probe	probe	VERB
gujaf-319	250	10	further	far	ADV
gujaf-319	250	11	and	and	CCONJ
gujaf-319	250	12	make	make	VERB
gujaf-319	250	13	valid	valid	ADJ
gujaf-319	250	14	conclusions	conclusion	NOUN
gujaf-319	250	15	on	on	ADP
gujaf-319	250	16	the	the	DET
gujaf-319	250	17	study	study	NOUN
gujaf-319	250	18	.	.	PUNCT
gujaf-319	251	1	the	the	DET
gujaf-319	251	2	positive	positive	ADJ
gujaf-319	251	3	value	value	NOUN
gujaf-319	251	4	of	of	ADP
gujaf-319	251	5	the	the	DET
gujaf-319	251	6	skewness	skewness	NOUN
gujaf-319	251	7	of	of	ADP
gujaf-319	251	8	some	some	PRON
gujaf-319	251	9	of	of	ADP
gujaf-319	251	10	the	the	DET
gujaf-319	251	11	data	data	NOUN
gujaf-319	251	12	exhibit	exhibit	NOUN
gujaf-319	251	13	value	value	NOUN
gujaf-319	251	14	above	above	ADP
gujaf-319	251	15	the	the	DET
gujaf-319	251	16	mean	mean	NOUN
gujaf-319	251	17	of	of	ADP
gujaf-319	251	18	standardized	standardized	ADJ
gujaf-319	251	19	of	of	ADP
gujaf-319	251	20	the	the	DET
gujaf-319	251	21	variable	variable	NOUN
gujaf-319	251	22	while	while	SCONJ
gujaf-319	251	23	the	the	DET
gujaf-319	251	24	negative	negative	ADJ
gujaf-319	251	25	value	value	NOUN
gujaf-319	251	26	of	of	ADP
gujaf-319	251	27	the	the	DET
gujaf-319	251	28	skewness	skewness	NOUN
gujaf-319	251	29	shows	show	VERB
gujaf-319	251	30	value	value	NOUN
gujaf-319	251	31	below	below	ADP
gujaf-319	251	32	the	the	DET
gujaf-319	251	33	mean	mean	NOUN
gujaf-319	251	34	of	of	ADP
gujaf-319	251	35	standardized	standardized	ADJ
gujaf-319	251	36	of	of	ADP
gujaf-319	251	37	the	the	DET
gujaf-319	251	38	variable	variable	NOUN
gujaf-319	251	39	.	.	PUNCT
gujaf-319	252	1	gusau	gusau	ADJ
gujaf-319	252	2	journal	journal	PROPN
gujaf-319	252	3	of	of	ADP
gujaf-319	252	4	accounting	accounting	NOUN
gujaf-319	252	5	and	and	CCONJ
gujaf-319	252	6	finance	finance	NOUN
gujaf-319	252	7	,	,	PUNCT
gujaf-319	252	8	vol	vol	NOUN
gujaf-319	252	9	.	.	PROPN
gujaf-319	252	10	5	5	NUM
gujaf-319	252	11	,	,	PUNCT
gujaf-319	252	12	issue	issue	NOUN
gujaf-319	252	13	2	2	NUM
gujaf-319	252	14	,	,	PUNCT
gujaf-319	252	15	october	october	PROPN
gujaf-319	252	16	,	,	PUNCT
gujaf-319	252	17	2024	2024	NUM
gujaf-319	252	18	339	339	NUM
gujaf-319	252	19	assessment	assessment	NOUN
gujaf-319	252	20	of	of	ADP
gujaf-319	252	21	measurement	measurement	NOUN
gujaf-319	252	22	model	model	NOUN
gujaf-319	252	23	to	to	PART
gujaf-319	252	24	assess	assess	VERB
gujaf-319	252	25	the	the	DET
gujaf-319	252	26	impact	impact	NOUN
gujaf-319	252	27	of	of	ADP
gujaf-319	252	28	csr	csr	NOUN
gujaf-319	252	29	on	on	ADP
gujaf-319	252	30	the	the	DET
gujaf-319	252	31	effectiveness	effectiveness	NOUN
gujaf-319	252	32	of	of	ADP
gujaf-319	252	33	organization	organization	NOUN
gujaf-319	252	34	,	,	PUNCT
gujaf-319	252	35	the	the	DET
gujaf-319	252	36	first	first	ADJ
gujaf-319	252	37	objectives	objective	NOUN
gujaf-319	252	38	and	and	CCONJ
gujaf-319	252	39	hypothesis	hypothesis	NOUN
gujaf-319	252	40	formulated	formulate	VERB
gujaf-319	252	41	deals	deal	NOUN
gujaf-319	252	42	with	with	ADP
gujaf-319	252	43	csr	csr	NOUN
gujaf-319	252	44	determinants	determinant	NOUN
gujaf-319	252	45	and	and	CCONJ
gujaf-319	252	46	service	service	NOUN
gujaf-319	252	47	delivery	delivery	NOUN
gujaf-319	252	48	.	.	PUNCT
gujaf-319	253	1	figure	figure	NOUN
gujaf-319	253	2	2	2	NUM
gujaf-319	253	3	:	:	PUNCT
gujaf-319	253	4	a	a	DET
gujaf-319	253	5	path	path	NOUN
gujaf-319	253	6	model	model	NOUN
gujaf-319	253	7	of	of	ADP
gujaf-319	253	8	csr	csr	NOUN
gujaf-319	253	9	determinants	determinant	NOUN
gujaf-319	253	10	and	and	CCONJ
gujaf-319	253	11	service	service	NOUN
gujaf-319	253	12	delivery	delivery	NOUN
gujaf-319	253	13	source	source	NOUN
gujaf-319	253	14	:	:	PUNCT
gujaf-319	253	15	smartpls	smartpls	PROPN
gujaf-319	253	16	output	output	NOUN
gujaf-319	253	17	,	,	PUNCT
gujaf-319	253	18	2024	2024	NUM
gujaf-319	253	19	figure	figure	NOUN
gujaf-319	253	20	4.1	4.1	NUM
gujaf-319	253	21	showed	show	VERB
gujaf-319	253	22	the	the	DET
gujaf-319	253	23	path	path	NOUN
gujaf-319	253	24	model	model	NOUN
gujaf-319	253	25	of	of	ADP
gujaf-319	253	26	the	the	DET
gujaf-319	253	27	csr	csr	NOUN
gujaf-319	253	28	determinant	determinant	ADJ
gujaf-319	253	29	and	and	CCONJ
gujaf-319	253	30	service	service	NOUN
gujaf-319	253	31	delivery	delivery	NOUN
gujaf-319	253	32	.	.	PUNCT
gujaf-319	254	1	the	the	DET
gujaf-319	254	2	figure	figure	NOUN
gujaf-319	254	3	illustrates	illustrate	VERB
gujaf-319	254	4	interaction	interaction	NOUN
gujaf-319	254	5	effects	effect	NOUN
gujaf-319	254	6	in	in	ADP
gujaf-319	254	7	which	which	PRON
gujaf-319	254	8	individual	individual	ADJ
gujaf-319	254	9	variables	variable	NOUN
gujaf-319	254	10	contribute	contribute	VERB
gujaf-319	254	11	to	to	ADP
gujaf-319	254	12	the	the	DET
gujaf-319	254	13	latent	latent	NOUN
gujaf-319	254	14	variables	variable	NOUN
gujaf-319	254	15	.	.	PUNCT
gujaf-319	255	1	the	the	DET
gujaf-319	255	2	outer	outer	ADJ
gujaf-319	255	3	weight	weight	NOUN
gujaf-319	255	4	model	model	NOUN
gujaf-319	255	5	has	have	VERB
gujaf-319	255	6	a	a	DET
gujaf-319	255	7	highest	high	ADJ
gujaf-319	255	8	possible	possible	ADJ
gujaf-319	255	9	value	value	NOUN
gujaf-319	255	10	of	of	ADP
gujaf-319	255	11	one	one	NUM
gujaf-319	255	12	(	(	PUNCT
gujaf-319	255	13	1	1	NUM
gujaf-319	255	14	)	)	PUNCT
gujaf-319	255	15	,	,	PUNCT
gujaf-319	255	16	it	it	PRON
gujaf-319	255	17	has	have	AUX
gujaf-319	255	18	been	be	AUX
gujaf-319	255	19	confirmed	confirm	VERB
gujaf-319	255	20	that	that	SCONJ
gujaf-319	255	21	if	if	SCONJ
gujaf-319	255	22	there	there	PRON
gujaf-319	255	23	is	be	VERB
gujaf-319	255	24	only	only	ADV
gujaf-319	255	25	one	one	NUM
gujaf-319	255	26	indicator	indicator	NOUN
gujaf-319	255	27	for	for	ADP
gujaf-319	255	28	a	a	DET
gujaf-319	255	29	latent	latent	NOUN
gujaf-319	255	30	variable	variable	NOUN
gujaf-319	255	31	,	,	PUNCT
gujaf-319	255	32	the	the	DET
gujaf-319	255	33	outer	outer	ADJ
gujaf-319	255	34	model	model	NOUN
gujaf-319	255	35	weight	weight	NOUN
gujaf-319	255	36	will	will	AUX
gujaf-319	255	37	be	be	AUX
gujaf-319	255	38	one	one	NUM
gujaf-319	255	39	(	(	PUNCT
gujaf-319	255	40	1	1	NUM
gujaf-319	255	41	)	)	PUNCT
gujaf-319	255	42	.	.	PUNCT
gujaf-319	256	1	the	the	DET
gujaf-319	256	2	results	result	NOUN
gujaf-319	256	3	of	of	ADP
gujaf-319	256	4	outer	outer	ADJ
gujaf-319	256	5	model	model	NOUN
gujaf-319	256	6	weights	weight	NOUN
gujaf-319	256	7	explained	explain	VERB
gujaf-319	256	8	why	why	SCONJ
gujaf-319	256	9	the	the	DET
gujaf-319	256	10	strong	strong	ADJ
gujaf-319	256	11	loading	loading	NOUN
gujaf-319	256	12	could	could	AUX
gujaf-319	256	13	not	not	PART
gujaf-319	256	14	be	be	AUX
gujaf-319	256	15	eliminated	eliminate	VERB
gujaf-319	256	16	as	as	SCONJ
gujaf-319	256	17	all	all	DET
gujaf-319	256	18	the	the	DET
gujaf-319	256	19	loading	loading	NOUN
gujaf-319	256	20	weights	weight	NOUN
gujaf-319	256	21	exceeded	exceed	VERB
gujaf-319	256	22	0.50	0.50	NUM
gujaf-319	256	23	.	.	PUNCT
gujaf-319	257	1	additionally	additionally	ADV
gujaf-319	257	2	,	,	PUNCT
gujaf-319	257	3	these	these	DET
gujaf-319	257	4	variables	variable	NOUN
gujaf-319	257	5	were	be	AUX
gujaf-319	257	6	key	key	ADJ
gujaf-319	257	7	components	component	NOUN
gujaf-319	257	8	of	of	ADP
gujaf-319	257	9	the	the	DET
gujaf-319	257	10	latent	latent	NOUN
gujaf-319	257	11	variables	variable	NOUN
gujaf-319	257	12	identified	identify	VERB
gujaf-319	257	13	in	in	ADP
gujaf-319	257	14	the	the	DET
gujaf-319	257	15	literature	literature	NOUN
gujaf-319	257	16	.	.	PUNCT
gujaf-319	258	1	intercorrelation	intercorrelation	NOUN
gujaf-319	258	2	of	of	ADP
gujaf-319	258	3	variables	variable	NOUN
gujaf-319	258	4	this	this	PRON
gujaf-319	258	5	evaluate	evaluate	VERB
gujaf-319	258	6	the	the	DET
gujaf-319	258	7	correlation	correlation	NOUN
gujaf-319	258	8	between	between	ADP
gujaf-319	258	9	the	the	DET
gujaf-319	258	10	independent	independent	ADJ
gujaf-319	258	11	variables	variable	NOUN
gujaf-319	258	12	to	to	PART
gujaf-319	258	13	determine	determine	VERB
gujaf-319	258	14	whether	whether	SCONJ
gujaf-319	258	15	the	the	DET
gujaf-319	258	16	independent	independent	ADJ
gujaf-319	258	17	variables	variable	NOUN
gujaf-319	258	18	are	be	AUX
gujaf-319	258	19	highly	highly	ADV
gujaf-319	258	20	correlated	correlate	VERB
gujaf-319	258	21	and	and	CCONJ
gujaf-319	258	22	yielding	yield	VERB
gujaf-319	258	23	similar	similar	ADJ
gujaf-319	258	24	results	result	NOUN
gujaf-319	258	25	.	.	PUNCT
gujaf-319	259	1	the	the	DET
gujaf-319	259	2	variance	variance	NOUN
gujaf-319	259	3	inflation	inflation	NOUN
gujaf-319	259	4	factor	factor	NOUN
gujaf-319	259	5	(	(	PUNCT
gujaf-319	259	6	vif	vif	NOUN
gujaf-319	259	7	)	)	PUNCT
gujaf-319	259	8	is	be	AUX
gujaf-319	259	9	used	use	VERB
gujaf-319	259	10	in	in	ADP
gujaf-319	259	11	this	this	DET
gujaf-319	259	12	study	study	NOUN
gujaf-319	259	13	to	to	PART
gujaf-319	259	14	assess	assess	VERB
gujaf-319	259	15	the	the	DET
gujaf-319	259	16	potential	potential	ADJ
gujaf-319	259	17	correlation	correlation	NOUN
gujaf-319	259	18	among	among	ADP
gujaf-319	259	19	the	the	DET
gujaf-319	259	20	independent	independent	ADJ
gujaf-319	259	21	variables	variable	NOUN
gujaf-319	259	22	.	.	PUNCT
gujaf-319	260	1	gusau	gusau	ADJ
gujaf-319	260	2	journal	journal	PROPN
gujaf-319	260	3	of	of	ADP
gujaf-319	260	4	accounting	accounting	NOUN
gujaf-319	260	5	and	and	CCONJ
gujaf-319	260	6	finance	finance	NOUN
gujaf-319	260	7	,	,	PUNCT
gujaf-319	260	8	vol	vol	NOUN
gujaf-319	260	9	.	.	PROPN
gujaf-319	260	10	5	5	NUM
gujaf-319	260	11	,	,	PUNCT
gujaf-319	260	12	issue	issue	NOUN
gujaf-319	260	13	2	2	NUM
gujaf-319	260	14	,	,	PUNCT
gujaf-319	260	15	october	october	PROPN
gujaf-319	260	16	,	,	PUNCT
gujaf-319	260	17	2024	2024	NUM
gujaf-319	260	18	340	340	NUM
gujaf-319	260	19	table	table	NOUN
gujaf-319	260	20	5	5	NUM
gujaf-319	260	21	inner	inner	ADJ
gujaf-319	260	22	vif	vif	NOUN
gujaf-319	260	23	values	value	NOUN
gujaf-319	260	24	economic	economic	ADJ
gujaf-319	260	25	responsibility	responsibility	NOUN
gujaf-319	260	26	educational	educational	ADJ
gujaf-319	260	27	responsibility	responsibility	NOUN
gujaf-319	260	28	environmental	environmental	ADJ
gujaf-319	260	29	responsibility	responsibility	NOUN
gujaf-319	260	30	ethical	ethical	ADJ
gujaf-319	260	31	responsibility	responsibility	NOUN
gujaf-319	260	32	philanthropic	philanthropic	NOUN
gujaf-319	260	33	responsibility	responsibility	NOUN
gujaf-319	260	34	service	service	NOUN
gujaf-319	260	35	delivery	delivery	NOUN
gujaf-319	260	36	economic	economic	ADJ
gujaf-319	260	37	responsibility	responsibility	NOUN
gujaf-319	260	38	2.200	2.200	NUM
gujaf-319	260	39	educational	educational	ADJ
gujaf-319	260	40	responsibility	responsibility	NOUN
gujaf-319	260	41	3.758	3.758	NUM
gujaf-319	260	42	environmental	environmental	ADJ
gujaf-319	260	43	responsibility	responsibility	NOUN
gujaf-319	260	44	5.932	5.932	NUM
gujaf-319	260	45	ethical	ethical	ADJ
gujaf-319	260	46	responsibility	responsibility	NOUN
gujaf-319	260	47	5.704	5.704	NUM
gujaf-319	260	48	philanthropic	philanthropic	NOUN
gujaf-319	260	49	responsibility	responsibility	NOUN
gujaf-319	260	50	3.329	3.329	NUM
gujaf-319	260	51	service	service	NOUN
gujaf-319	260	52	delivery	delivery	NOUN
gujaf-319	260	53	source	source	NOUN
gujaf-319	260	54	:	:	PUNCT
gujaf-319	260	55	authors	author	NOUN
gujaf-319	260	56	compilation	compilation	NOUN
gujaf-319	260	57	,	,	PUNCT
gujaf-319	260	58	2024	2024	NUM
gujaf-319	260	59	table	table	NOUN
gujaf-319	260	60	5	5	NUM
gujaf-319	260	61	depict	depict	NOUN
gujaf-319	260	62	the	the	DET
gujaf-319	260	63	vif	vif	NOUN
gujaf-319	260	64	values	value	NOUN
gujaf-319	260	65	for	for	ADP
gujaf-319	260	66	the	the	DET
gujaf-319	260	67	latent	latent	NOUN
gujaf-319	260	68	variables	variable	NOUN
gujaf-319	260	69	related	relate	VERB
gujaf-319	260	70	to	to	ADP
gujaf-319	260	71	service	service	NOUN
gujaf-319	260	72	delivery	delivery	NOUN
gujaf-319	260	73	.	.	PUNCT
gujaf-319	261	1	the	the	DET
gujaf-319	261	2	vif	vif	NOUN
gujaf-319	261	3	values	value	NOUN
gujaf-319	261	4	for	for	ADP
gujaf-319	261	5	the	the	DET
gujaf-319	261	6	indicators	indicator	NOUN
gujaf-319	261	7	are	be	AUX
gujaf-319	261	8	all	all	ADV
gujaf-319	261	9	well	well	ADV
gujaf-319	261	10	below	below	ADP
gujaf-319	261	11	the	the	DET
gujaf-319	261	12	threshold	threshold	NOUN
gujaf-319	261	13	of	of	ADP
gujaf-319	261	14	10	10	NUM
gujaf-319	261	15	which	which	PRON
gujaf-319	261	16	is	be	AUX
gujaf-319	261	17	the	the	DET
gujaf-319	261	18	benchmark	benchmark	ADJ
gujaf-319	261	19	value	value	NOUN
gujaf-319	261	20	for	for	ADP
gujaf-319	261	21	the	the	DET
gujaf-319	261	22	vif	vif	NOUN
gujaf-319	261	23	,	,	PUNCT
gujaf-319	261	24	this	this	PRON
gujaf-319	261	25	shows	show	VERB
gujaf-319	261	26	a	a	DET
gujaf-319	261	27	positive	positive	ADJ
gujaf-319	261	28	indicator	indicator	NOUN
gujaf-319	261	29	.	.	PUNCT
gujaf-319	262	1	this	this	PRON
gujaf-319	262	2	indicates	indicate	VERB
gujaf-319	262	3	that	that	SCONJ
gujaf-319	262	4	there	there	PRON
gujaf-319	262	5	is	be	VERB
gujaf-319	262	6	no	no	DET
gujaf-319	262	7	significant	significant	ADJ
gujaf-319	262	8	inter	inter	NOUN
gujaf-319	262	9	-	-	NOUN
gujaf-319	262	10	correlation	correlation	NOUN
gujaf-319	262	11	among	among	ADP
gujaf-319	262	12	these	these	DET
gujaf-319	262	13	variables	variable	NOUN
gujaf-319	262	14	.	.	PUNCT
gujaf-319	263	1	to	to	PART
gujaf-319	263	2	put	put	VERB
gujaf-319	263	3	it	it	PRON
gujaf-319	263	4	in	in	ADP
gujaf-319	263	5	another	another	DET
gujaf-319	263	6	way	way	NOUN
gujaf-319	263	7	,	,	PUNCT
gujaf-319	263	8	these	these	DET
gujaf-319	263	9	variables	variable	NOUN
gujaf-319	263	10	do	do	AUX
gujaf-319	263	11	not	not	PART
gujaf-319	263	12	exhibit	exhibit	VERB
gujaf-319	263	13	a	a	DET
gujaf-319	263	14	strong	strong	ADJ
gujaf-319	263	15	correlation	correlation	NOUN
gujaf-319	263	16	with	with	ADP
gujaf-319	263	17	one	one	NUM
gujaf-319	263	18	another	another	DET
gujaf-319	263	19	,	,	PUNCT
gujaf-319	263	20	and	and	CCONJ
gujaf-319	263	21	can	can	AUX
gujaf-319	263	22	therefore	therefore	ADV
gujaf-319	263	23	be	be	AUX
gujaf-319	263	24	included	include	VERB
gujaf-319	263	25	in	in	ADP
gujaf-319	263	26	this	this	DET
gujaf-319	263	27	analysis	analysis	NOUN
gujaf-319	263	28	without	without	ADP
gujaf-319	263	29	major	major	ADJ
gujaf-319	263	30	concerns	concern	NOUN
gujaf-319	263	31	about	about	ADP
gujaf-319	263	32	the	the	DET
gujaf-319	263	33	inter	inter	NOUN
gujaf-319	263	34	-	-	NOUN
gujaf-319	263	35	correlation	correlation	NOUN
gujaf-319	263	36	of	of	ADP
gujaf-319	263	37	the	the	DET
gujaf-319	263	38	variables	variable	NOUN
gujaf-319	263	39	.	.	PUNCT
gujaf-319	264	1	test	test	NOUN
gujaf-319	264	2	of	of	ADP
gujaf-319	264	3	hypothesis	hypothesis	NOUN
gujaf-319	264	4	one	one	NUM
gujaf-319	264	5	table	table	NOUN
gujaf-319	264	6	6	6	NUM
gujaf-319	264	7	bootstrapping	bootstrappe	VERB
gujaf-319	264	8	path	path	NOUN
gujaf-319	264	9	coefficients	coefficient	VERB
gujaf-319	264	10	original	original	ADJ
gujaf-319	264	11	sample	sample	NOUN
gujaf-319	264	12	(	(	PUNCT
gujaf-319	264	13	o	o	NOUN
gujaf-319	264	14	)	)	PUNCT
gujaf-319	264	15	sample	sample	NOUN
gujaf-319	264	16	mean	mean	NOUN
gujaf-319	264	17	(	(	PUNCT
gujaf-319	264	18	m	m	NOUN
gujaf-319	264	19	)	)	PUNCT
gujaf-319	264	20	standard	standard	ADJ
gujaf-319	264	21	deviation	deviation	NOUN
gujaf-319	264	22	(	(	PUNCT
gujaf-319	264	23	stdev	stdev	NOUN
gujaf-319	264	24	)	)	PUNCT
gujaf-319	264	25	t	t	PROPN
gujaf-319	264	26	statistics	statistic	NOUN
gujaf-319	264	27	(	(	PUNCT
gujaf-319	264	28	|o	|o	NOUN
gujaf-319	264	29	/	/	SYM
gujaf-319	264	30	stdev|	stdev|	NOUN
gujaf-319	264	31	)	)	PUNCT
gujaf-319	264	32	p	p	NOUN
gujaf-319	264	33	values	value	NOUN
gujaf-319	264	34	economic	economic	ADJ
gujaf-319	264	35	responsibility	responsibility	NOUN
gujaf-319	264	36	-	-	PUNCT
gujaf-319	264	37	>	>	X
gujaf-319	264	38	service	service	NOUN
gujaf-319	264	39	delivery	delivery	NOUN
gujaf-319	264	40	0.333	0.333	NUM
gujaf-319	264	41	0.333	0.333	NUM
gujaf-319	264	42	0.123	0.123	NUM
gujaf-319	264	43	2.712	2.712	NUM
gujaf-319	264	44	0.007	0.007	NUM
gujaf-319	264	45	educational	educational	ADJ
gujaf-319	264	46	responsibility	responsibility	NOUN
gujaf-319	264	47	-	-	PUNCT
gujaf-319	264	48	>	>	X
gujaf-319	264	49	service	service	NOUN
gujaf-319	264	50	delivery	delivery	NOUN
gujaf-319	264	51	-0.328	-0.328	NUM
gujaf-319	264	52	-0.330	-0.330	NUM
gujaf-319	264	53	0.139	0.139	NUM
gujaf-319	264	54	2.365	2.365	NUM
gujaf-319	264	55	0.018	0.018	NUM
gujaf-319	264	56	environmental	environmental	ADJ
gujaf-319	264	57	responsibility	responsibility	NOUN
gujaf-319	264	58	-	-	PUNCT
gujaf-319	264	59	>	>	X
gujaf-319	264	60	service	service	NOUN
gujaf-319	264	61	delivery	delivery	NOUN
gujaf-319	264	62	-0.179	-0.179	PUNCT
gujaf-319	264	63	-0.176	-0.176	NOUN
gujaf-319	264	64	0.173	0.173	NUM
gujaf-319	264	65	1.032	1.032	NUM
gujaf-319	264	66	0.302	0.302	NUM
gujaf-319	264	67	ethical	ethical	ADJ
gujaf-319	264	68	responsibility	responsibility	NOUN
gujaf-319	264	69	-	-	PUNCT
gujaf-319	264	70	>	>	X
gujaf-319	264	71	service	service	NOUN
gujaf-319	264	72	delivery	delivery	NOUN
gujaf-319	264	73	0.344	0.344	NUM
gujaf-319	264	74	0.344	0.344	NUM
gujaf-319	264	75	0.164	0.164	NUM
gujaf-319	264	76	2.104	2.104	NUM
gujaf-319	264	77	0.035	0.035	NUM
gujaf-319	264	78	philanthropic	philanthropic	NOUN
gujaf-319	264	79	responsibility	responsibility	NOUN
gujaf-319	264	80	-	-	PUNCT
gujaf-319	264	81	>	>	X
gujaf-319	264	82	service	service	NOUN
gujaf-319	264	83	delivery	delivery	NOUN
gujaf-319	264	84	0.087	0.087	NUM
gujaf-319	264	85	0.084	0.084	NUM
gujaf-319	264	86	0.105	0.105	NUM
gujaf-319	264	87	0.820	0.820	NUM
gujaf-319	264	88	0.412	0.412	NUM
gujaf-319	264	89	source	source	NOUN
gujaf-319	264	90	:	:	PUNCT
gujaf-319	264	91	authors	author	NOUN
gujaf-319	264	92	compilation	compilation	NOUN
gujaf-319	264	93	,	,	PUNCT
gujaf-319	264	94	2024	2024	NUM
gujaf-319	264	95	the	the	DET
gujaf-319	264	96	bootstrap	bootstrap	NOUN
gujaf-319	264	97	path	path	NOUN
gujaf-319	264	98	coefficient	coefficient	NOUN
gujaf-319	264	99	analysis	analysis	NOUN
gujaf-319	264	100	presented	present	VERB
gujaf-319	264	101	in	in	ADP
gujaf-319	264	102	table	table	NOUN
gujaf-319	264	103	6	6	NUM
gujaf-319	264	104	was	be	AUX
gujaf-319	264	105	carried	carry	VERB
gujaf-319	264	106	out	out	ADP
gujaf-319	264	107	to	to	PART
gujaf-319	264	108	assess	assess	VERB
gujaf-319	264	109	the	the	DET
gujaf-319	264	110	direct	direct	ADJ
gujaf-319	264	111	null	null	ADJ
gujaf-319	264	112	hypotheses	hypothesis	NOUN
gujaf-319	264	113	that	that	PRON
gujaf-319	264	114	;	;	PUNCT
gujaf-319	264	115	csr	csr	X
gujaf-319	264	116	determinants	determinant	NOUN
gujaf-319	264	117	does	do	AUX
gujaf-319	264	118	not	not	PART
gujaf-319	264	119	have	have	VERB
gujaf-319	264	120	significant	significant	ADJ
gujaf-319	264	121	impact	impact	NOUN
gujaf-319	264	122	on	on	ADP
gujaf-319	264	123	service	service	NOUN
gujaf-319	264	124	delivery	delivery	NOUN
gujaf-319	264	125	;	;	PUNCT
gujaf-319	264	126	in	in	ADP
gujaf-319	264	127	this	this	DET
gujaf-319	264	128	case	case	NOUN
gujaf-319	264	129	,	,	PUNCT
gujaf-319	264	130	the	the	DET
gujaf-319	264	131	results	result	NOUN
gujaf-319	264	132	show	show	VERB
gujaf-319	264	133	that	that	SCONJ
gujaf-319	264	134	there	there	PRON
gujaf-319	264	135	are	be	VERB
gujaf-319	264	136	substantial	substantial	ADJ
gujaf-319	264	137	effects	effect	NOUN
gujaf-319	264	138	of	of	ADP
gujaf-319	264	139	economic	economic	ADJ
gujaf-319	264	140	,	,	PUNCT
gujaf-319	264	141	educational	educational	ADJ
gujaf-319	264	142	and	and	CCONJ
gujaf-319	264	143	ethical	ethical	ADJ
gujaf-319	264	144	responsibility	responsibility	NOUN
gujaf-319	264	145	as	as	ADP
gujaf-319	264	146	factors	factor	NOUN
gujaf-319	264	147	of	of	ADP
gujaf-319	264	148	csr	csr	X
gujaf-319	264	149	determinant	determinant	ADJ
gujaf-319	264	150	on	on	ADP
gujaf-319	264	151	service	service	NOUN
gujaf-319	264	152	delivery	delivery	NOUN
gujaf-319	264	153	since	since	SCONJ
gujaf-319	264	154	the	the	DET
gujaf-319	264	155	p	p	NOUN
gujaf-319	264	156	-	-	PUNCT
gujaf-319	264	157	values	value	NOUN
gujaf-319	264	158	are	be	AUX
gujaf-319	264	159	lower	low	ADJ
gujaf-319	264	160	than	than	ADP
gujaf-319	264	161	the	the	DET
gujaf-319	264	162	conventional	conventional	ADJ
gujaf-319	264	163	significance	significance	NOUN
gujaf-319	264	164	level	level	NOUN
gujaf-319	264	165	of	of	ADP
gujaf-319	264	166	0.05	0.05	NUM
gujaf-319	264	167	and	and	CCONJ
gujaf-319	264	168	the	the	DET
gujaf-319	264	169	t	t	PROPN
gujaf-319	264	170	statistics	statistic	NOUN
gujaf-319	264	171	are	be	AUX
gujaf-319	264	172	greater	great	ADJ
gujaf-319	264	173	than	than	ADP
gujaf-319	264	174	1.96	1.96	NUM
gujaf-319	264	175	.	.	PUNCT
gujaf-319	265	1	a	a	DET
gujaf-319	265	2	look	look	NOUN
gujaf-319	265	3	at	at	ADP
gujaf-319	265	4	other	other	ADJ
gujaf-319	265	5	paths	path	NOUN
gujaf-319	265	6	for	for	ADP
gujaf-319	265	7	environmental	environmental	ADJ
gujaf-319	265	8	and	and	CCONJ
gujaf-319	265	9	philanthropic	philanthropic	NOUN
gujaf-319	265	10	responsibility	responsibility	NOUN
gujaf-319	265	11	shows	show	VERB
gujaf-319	265	12	that	that	SCONJ
gujaf-319	265	13	they	they	PRON
gujaf-319	265	14	are	be	AUX
gujaf-319	265	15	not	not	PART
gujaf-319	265	16	statistically	statistically	ADV
gujaf-319	265	17	significant	significant	ADJ
gujaf-319	265	18	as	as	ADP
gujaf-319	265	19	csr	csr	NOUN
gujaf-319	265	20	determinants	determinant	NOUN
gujaf-319	265	21	on	on	ADP
gujaf-319	265	22	service	service	NOUN
gujaf-319	265	23	delivery	delivery	NOUN
gujaf-319	265	24	since	since	SCONJ
gujaf-319	265	25	the	the	DET
gujaf-319	265	26	p	p	NOUN
gujaf-319	265	27	-	-	PUNCT
gujaf-319	265	28	values	value	NOUN
gujaf-319	265	29	are	be	AUX
gujaf-319	265	30	higher	high	ADJ
gujaf-319	265	31	than	than	ADP
gujaf-319	265	32	the	the	DET
gujaf-319	265	33	conventional	conventional	ADJ
gujaf-319	265	34	significance	significance	NOUN
gujaf-319	265	35	level	level	NOUN
gujaf-319	265	36	of	of	ADP
gujaf-319	265	37	0.05	0.05	NUM
gujaf-319	265	38	and	and	CCONJ
gujaf-319	265	39	the	the	DET
gujaf-319	265	40	t	t	PROPN
gujaf-319	265	41	statistics	statistic	NOUN
gujaf-319	265	42	are	be	AUX
gujaf-319	265	43	lower	low	ADJ
gujaf-319	265	44	than	than	ADP
gujaf-319	265	45	1.96	1.96	NUM
gujaf-319	265	46	,	,	PUNCT
gujaf-319	265	47	indicating	indicate	VERB
gujaf-319	265	48	compelling	compelling	ADJ
gujaf-319	265	49	evidence	evidence	NOUN
gujaf-319	265	50	to	to	PART
gujaf-319	265	51	monitor	monitor	VERB
gujaf-319	265	52	these	these	DET
gujaf-319	265	53	determinants	determinant	NOUN
gujaf-319	265	54	well	well	ADV
gujaf-319	265	55	enough	enough	ADV
gujaf-319	265	56	to	to	PART
gujaf-319	265	57	ensure	ensure	VERB
gujaf-319	265	58	quality	quality	NOUN
gujaf-319	265	59	service	service	NOUN
gujaf-319	265	60	delivery	delivery	NOUN
gujaf-319	265	61	.	.	PUNCT
gujaf-319	266	1	table	table	NOUN
gujaf-319	266	2	7	7	NUM
gujaf-319	266	3	coefficient	coefficient	NOUN
gujaf-319	266	4	of	of	ADP
gujaf-319	266	5	determination	determination	NOUN
gujaf-319	266	6	score	score	NOUN
gujaf-319	266	7	r	r	NOUN
gujaf-319	266	8	square	square	ADJ
gujaf-319	266	9	r	r	NOUN
gujaf-319	266	10	square	square	ADJ
gujaf-319	266	11	adjusted	adjust	VERB
gujaf-319	266	12	gusau	gusau	ADJ
gujaf-319	266	13	journal	journal	NOUN
gujaf-319	266	14	of	of	ADP
gujaf-319	266	15	accounting	accounting	NOUN
gujaf-319	266	16	and	and	CCONJ
gujaf-319	266	17	finance	finance	NOUN
gujaf-319	266	18	,	,	PUNCT
gujaf-319	266	19	vol	vol	NOUN
gujaf-319	266	20	.	.	PROPN
gujaf-319	266	21	5	5	NUM
gujaf-319	266	22	,	,	PUNCT
gujaf-319	266	23	issue	issue	NOUN
gujaf-319	266	24	2	2	NUM
gujaf-319	266	25	,	,	PUNCT
gujaf-319	266	26	october	october	PROPN
gujaf-319	266	27	,	,	PUNCT
gujaf-319	266	28	2024	2024	NUM
gujaf-319	266	29	341	341	NUM
gujaf-319	266	30	service	service	NOUN
gujaf-319	266	31	delivery	delivery	NOUN
gujaf-319	266	32	0.116	0.116	NUM
gujaf-319	266	33	0.096	0.096	NUM
gujaf-319	266	34	source	source	NOUN
gujaf-319	266	35	:	:	PUNCT
gujaf-319	266	36	authors	author	NOUN
gujaf-319	266	37	compilation	compilation	NOUN
gujaf-319	266	38	,	,	PUNCT
gujaf-319	266	39	2024	2024	NUM
gujaf-319	266	40	.	.	PUNCT
gujaf-319	267	1	the	the	DET
gujaf-319	267	2	coefficient	coefficient	NOUN
gujaf-319	267	3	of	of	ADP
gujaf-319	267	4	determination	determination	NOUN
gujaf-319	267	5	is	be	AUX
gujaf-319	267	6	presented	present	VERB
gujaf-319	267	7	in	in	ADP
gujaf-319	267	8	table	table	NOUN
gujaf-319	267	9	7	7	NUM
gujaf-319	267	10	,	,	PUNCT
gujaf-319	267	11	which	which	PRON
gujaf-319	267	12	represents	represent	VERB
gujaf-319	267	13	r	r	NOUN
gujaf-319	267	14	-	-	PUNCT
gujaf-319	267	15	squared	square	VERB
gujaf-319	267	16	which	which	PRON
gujaf-319	267	17	is	be	AUX
gujaf-319	267	18	used	use	VERB
gujaf-319	267	19	to	to	PART
gujaf-319	267	20	evaluate	evaluate	VERB
gujaf-319	267	21	the	the	DET
gujaf-319	267	22	model	model	NOUN
gujaf-319	267	23	’s	’s	PART
gujaf-319	267	24	goodness	goodness	NOUN
gujaf-319	267	25	of	of	ADP
gujaf-319	267	26	fit	fit	PROPN
gujaf-319	267	27	.	.	PUNCT
gujaf-319	268	1	the	the	DET
gujaf-319	268	2	r	r	NOUN
gujaf-319	268	3	-	-	PUNCT
gujaf-319	268	4	squared	square	VERB
gujaf-319	268	5	values	value	NOUN
gujaf-319	268	6	for	for	ADP
gujaf-319	268	7	the	the	DET
gujaf-319	268	8	model	model	NOUN
gujaf-319	268	9	suggests	suggest	VERB
gujaf-319	268	10	that	that	SCONJ
gujaf-319	268	11	the	the	DET
gujaf-319	268	12	variability	variability	NOUN
gujaf-319	268	13	in	in	ADP
gujaf-319	268	14	the	the	DET
gujaf-319	268	15	dependent	dependent	ADJ
gujaf-319	268	16	variable	variable	NOUN
gujaf-319	268	17	(	(	PUNCT
gujaf-319	268	18	service	service	NOUN
gujaf-319	268	19	delivery	delivery	NOUN
gujaf-319	268	20	)	)	PUNCT
gujaf-319	268	21	,	,	PUNCT
gujaf-319	268	22	is	be	AUX
gujaf-319	268	23	weakly	weakly	ADV
gujaf-319	268	24	clarified	clarify	VERB
gujaf-319	268	25	by	by	ADP
gujaf-319	268	26	the	the	DET
gujaf-319	268	27	independent	independent	ADJ
gujaf-319	268	28	or	or	CCONJ
gujaf-319	268	29	latent	latent	ADJ
gujaf-319	268	30	variables	variable	NOUN
gujaf-319	268	31	incorporated	incorporate	VERB
gujaf-319	268	32	in	in	ADP
gujaf-319	268	33	the	the	DET
gujaf-319	268	34	model	model	NOUN
gujaf-319	268	35	since	since	SCONJ
gujaf-319	268	36	it	it	PRON
gujaf-319	268	37	is	be	AUX
gujaf-319	268	38	below	below	ADP
gujaf-319	268	39	20	20	NUM
gujaf-319	268	40	%	%	NOUN
gujaf-319	268	41	.	.	PUNCT
gujaf-319	269	1	this	this	PRON
gujaf-319	269	2	suggests	suggest	VERB
gujaf-319	269	3	that	that	SCONJ
gujaf-319	269	4	the	the	DET
gujaf-319	269	5	model	model	NOUN
gujaf-319	269	6	captures	capture	VERB
gujaf-319	269	7	and	and	CCONJ
gujaf-319	269	8	explains	explain	VERB
gujaf-319	269	9	the	the	DET
gujaf-319	269	10	small	small	ADJ
gujaf-319	269	11	observed	observed	ADJ
gujaf-319	269	12	variations	variation	NOUN
gujaf-319	269	13	in	in	ADP
gujaf-319	269	14	service	service	NOUN
gujaf-319	269	15	delivery	delivery	NOUN
gujaf-319	269	16	.	.	PUNCT
gujaf-319	270	1	while	while	SCONJ
gujaf-319	270	2	factors	factor	NOUN
gujaf-319	270	3	not	not	PART
gujaf-319	270	4	included	include	VERB
gujaf-319	270	5	in	in	ADP
gujaf-319	270	6	the	the	DET
gujaf-319	270	7	model	model	NOUN
gujaf-319	270	8	explains	explain	VERB
gujaf-319	270	9	a	a	DET
gujaf-319	270	10	larger	large	ADJ
gujaf-319	270	11	observed	observed	ADJ
gujaf-319	270	12	variations	variation	NOUN
gujaf-319	270	13	in	in	ADP
gujaf-319	270	14	service	service	NOUN
gujaf-319	270	15	delivery	delivery	NOUN
gujaf-319	270	16	.	.	PUNCT
gujaf-319	271	1	table	table	NOUN
gujaf-319	271	2	8	8	NUM
gujaf-319	271	3	assessment	assessment	NOUN
gujaf-319	271	4	of	of	ADP
gujaf-319	271	5	the	the	DET
gujaf-319	271	6	effect	effect	NOUN
gujaf-319	271	7	size	size	NOUN
gujaf-319	271	8	(	(	PUNCT
gujaf-319	271	9	f2	f2	PROPN
gujaf-319	271	10	)	)	PUNCT
gujaf-319	271	11	economic	economic	ADJ
gujaf-319	271	12	responsibil	responsibil	NOUN
gujaf-319	271	13	ity	ity	PROPN
gujaf-319	271	14	educational	educational	ADJ
gujaf-319	271	15	responsibilit	responsibilit	PROPN
gujaf-319	271	16	y	y	PROPN
gujaf-319	271	17	environmenta	environmenta	VERB
gujaf-319	271	18	l	l	PROPN
gujaf-319	271	19	responsibility	responsibility	NOUN
gujaf-319	271	20	ethical	ethical	ADJ
gujaf-319	271	21	responsib	responsib	PROPN
gujaf-319	271	22	ility	ility	PROPN
gujaf-319	271	23	philanthropic	philanthropic	NOUN
gujaf-319	271	24	responsibilit	responsibilit	VERB
gujaf-319	271	25	y	y	PROPN
gujaf-319	271	26	service	service	PROPN
gujaf-319	271	27	deliver	deliver	VERB
gujaf-319	271	28	y	y	PROPN
gujaf-319	271	29	economic	economic	ADJ
gujaf-319	271	30	responsibility	responsibility	NOUN
gujaf-319	271	31	0.057	0.057	NUM
gujaf-319	271	32	educational	educational	ADJ
gujaf-319	271	33	responsibility	responsibility	NOUN
gujaf-319	271	34	0.032	0.032	NUM
gujaf-319	271	35	environmenta	environmenta	VERB
gujaf-319	271	36	l	l	NOUN
gujaf-319	271	37	responsibility	responsibility	NOUN
gujaf-319	271	38	0.006	0.006	NUM
gujaf-319	271	39	ethical	ethical	ADJ
gujaf-319	271	40	responsibility	responsibility	NOUN
gujaf-319	271	41	0.024	0.024	NUM
gujaf-319	271	42	philanthropic	philanthropic	NOUN
gujaf-319	271	43	responsibility	responsibility	NOUN
gujaf-319	271	44	0.003	0.003	NUM
gujaf-319	271	45	service	service	NOUN
gujaf-319	271	46	delivery	delivery	NOUN
gujaf-319	271	47	source	source	NOUN
gujaf-319	271	48	:	:	PUNCT
gujaf-319	271	49	authors	author	NOUN
gujaf-319	271	50	compilation	compilation	NOUN
gujaf-319	271	51	,	,	PUNCT
gujaf-319	271	52	2024	2024	NUM
gujaf-319	271	53	.	.	PUNCT
gujaf-319	272	1	in	in	ADP
gujaf-319	272	2	statistical	statistical	ADJ
gujaf-319	272	3	analysis	analysis	NOUN
gujaf-319	272	4	f	f	X
gujaf-319	272	5	-	-	PUNCT
gujaf-319	272	6	square	square	NOUN
gujaf-319	272	7	used	use	VERB
gujaf-319	272	8	to	to	PART
gujaf-319	272	9	measure	measure	VERB
gujaf-319	272	10	the	the	DET
gujaf-319	272	11	effect	effect	NOUN
gujaf-319	272	12	size	size	NOUN
gujaf-319	272	13	as	as	SCONJ
gujaf-319	272	14	shown	show	VERB
gujaf-319	272	15	in	in	ADP
gujaf-319	272	16	table	table	NOUN
gujaf-319	272	17	8	8	NUM
gujaf-319	272	18	in	in	ADP
gujaf-319	272	19	statistical	statistical	ADJ
gujaf-319	272	20	analysis	analysis	NOUN
gujaf-319	272	21	f	f	X
gujaf-319	272	22	-	-	PUNCT
gujaf-319	272	23	square	square	PROPN
gujaf-319	272	24	is	be	AUX
gujaf-319	272	25	used	use	VERB
gujaf-319	272	26	to	to	PART
gujaf-319	272	27	measure	measure	VERB
gujaf-319	272	28	effect	effect	NOUN
gujaf-319	272	29	size	size	NOUN
gujaf-319	272	30	as	as	SCONJ
gujaf-319	272	31	demonstrated	demonstrate	VERB
gujaf-319	272	32	in	in	ADP
gujaf-319	272	33	table	table	NOUN
gujaf-319	272	34	8	8	NUM
gujaf-319	272	35	this	this	DET
gujaf-319	272	36	work	work	NOUN
gujaf-319	272	37	examines	examine	VERB
gujaf-319	272	38	the	the	DET
gujaf-319	272	39	magnitude	magnitude	NOUN
gujaf-319	272	40	of	of	ADP
gujaf-319	272	41	the	the	DET
gujaf-319	272	42	impact	impact	NOUN
gujaf-319	272	43	of	of	ADP
gujaf-319	272	44	the	the	DET
gujaf-319	272	45	above	above	ADV
gujaf-319	272	46	-	-	PUNCT
gujaf-319	272	47	mentioned	mention	VERB
gujaf-319	272	48	latent	latent	NOUN
gujaf-319	272	49	factors	factor	NOUN
gujaf-319	272	50	on	on	ADP
gujaf-319	272	51	“	"	PUNCT
gujaf-319	272	52	service	service	NOUN
gujaf-319	272	53	delivery	delivery	NOUN
gujaf-319	272	54	”	"	PUNCT
gujaf-319	272	55	.	.	PUNCT
gujaf-319	273	1	all	all	DET
gujaf-319	273	2	the	the	DET
gujaf-319	273	3	csr	csr	NOUN
gujaf-319	273	4	determinants	determinant	NOUN
gujaf-319	273	5	have	have	VERB
gujaf-319	273	6	an	an	DET
gujaf-319	273	7	f	f	ADJ
gujaf-319	273	8	-	-	PUNCT
gujaf-319	273	9	square	square	ADJ
gujaf-319	273	10	value	value	NOUN
gujaf-319	273	11	below	below	ADP
gujaf-319	273	12	0.35	0.35	NUM
gujaf-319	273	13	on	on	ADP
gujaf-319	273	14	service	service	NOUN
gujaf-319	273	15	delivery	delivery	NOUN
gujaf-319	273	16	.	.	PUNCT
gujaf-319	274	1	this	this	PRON
gujaf-319	274	2	suggests	suggest	VERB
gujaf-319	274	3	a	a	DET
gujaf-319	274	4	moderate	moderate	ADJ
gujaf-319	274	5	effect	effect	NOUN
gujaf-319	274	6	size	size	NOUN
gujaf-319	274	7	,	,	PUNCT
gujaf-319	274	8	indicating	indicate	VERB
gujaf-319	274	9	that	that	SCONJ
gujaf-319	274	10	the	the	DET
gujaf-319	274	11	variables	variable	NOUN
gujaf-319	274	12	have	have	VERB
gujaf-319	274	13	a	a	DET
gujaf-319	274	14	noticeable	noticeable	ADJ
gujaf-319	274	15	impact	impact	NOUN
gujaf-319	274	16	on	on	ADP
gujaf-319	274	17	service	service	NOUN
gujaf-319	274	18	delivery	delivery	NOUN
gujaf-319	274	19	except	except	SCONJ
gujaf-319	274	20	for	for	ADP
gujaf-319	274	21	environmental	environmental	ADJ
gujaf-319	274	22	and	and	CCONJ
gujaf-319	274	23	philanthropic	philanthropic	ADJ
gujaf-319	274	24	responsibility	responsibility	NOUN
gujaf-319	274	25	which	which	PRON
gujaf-319	274	26	has	have	VERB
gujaf-319	274	27	small	small	ADJ
gujaf-319	274	28	effect	effect	NOUN
gujaf-319	274	29	size	size	NOUN
gujaf-319	274	30	.	.	PUNCT
gujaf-319	275	1	in	in	ADP
gujaf-319	275	2	other	other	ADJ
gujaf-319	275	3	words	word	NOUN
gujaf-319	275	4	,	,	PUNCT
gujaf-319	275	5	variations	variation	NOUN
gujaf-319	275	6	in	in	ADP
gujaf-319	275	7	each	each	PRON
gujaf-319	275	8	of	of	ADP
gujaf-319	275	9	the	the	DET
gujaf-319	275	10	csr	csr	NOUN
gujaf-319	275	11	determinants	determinant	NOUN
gujaf-319	275	12	can	can	AUX
gujaf-319	275	13	clarify	clarify	VERB
gujaf-319	275	14	moderate	moderate	ADJ
gujaf-319	275	15	variations	variation	NOUN
gujaf-319	275	16	in	in	ADP
gujaf-319	275	17	service	service	NOUN
gujaf-319	275	18	delivery	delivery	NOUN
gujaf-319	275	19	.	.	PUNCT
gujaf-319	276	1	the	the	DET
gujaf-319	276	2	findings	finding	NOUN
gujaf-319	276	3	of	of	ADP
gujaf-319	276	4	this	this	DET
gujaf-319	276	5	research	research	NOUN
gujaf-319	276	6	demonstrated	demonstrate	VERB
gujaf-319	276	7	a	a	DET
gujaf-319	276	8	positive	positive	ADJ
gujaf-319	276	9	relationship	relationship	NOUN
gujaf-319	276	10	between	between	ADP
gujaf-319	276	11	corporate	corporate	ADJ
gujaf-319	276	12	social	social	ADJ
gujaf-319	276	13	responsibility	responsibility	NOUN
gujaf-319	276	14	variables	variable	NOUN
gujaf-319	276	15	(	(	PUNCT
gujaf-319	276	16	such	such	ADJ
gujaf-319	276	17	as	as	ADP
gujaf-319	276	18	education	education	NOUN
gujaf-319	276	19	responsibility	responsibility	NOUN
gujaf-319	276	20	(	(	PUNCT
gujaf-319	276	21	edr	edr	PROPN
gujaf-319	276	22	)	)	PUNCT
gujaf-319	276	23	,	,	PUNCT
gujaf-319	276	24	environment	environment	NOUN
gujaf-319	276	25	responsibility	responsibility	NOUN
gujaf-319	276	26	(	(	PUNCT
gujaf-319	276	27	envr	envr	NOUN
gujaf-319	276	28	)	)	PUNCT
gujaf-319	276	29	,	,	PUNCT
gujaf-319	276	30	ethical	ethical	ADJ
gujaf-319	276	31	responsibility	responsibility	NOUN
gujaf-319	276	32	(	(	PUNCT
gujaf-319	276	33	ethr	ethr	NOUN
gujaf-319	276	34	)	)	PUNCT
gujaf-319	276	35	and	and	CCONJ
gujaf-319	276	36	economic	economic	ADJ
gujaf-319	276	37	responsibility	responsibility	NOUN
gujaf-319	276	38	(	(	PUNCT
gujaf-319	276	39	ecnr	ecnr	NOUN
gujaf-319	276	40	)	)	PUNCT
gujaf-319	276	41	)	)	PUNCT
gujaf-319	276	42	and	and	CCONJ
gujaf-319	276	43	service	service	NOUN
gujaf-319	276	44	delivery	delivery	NOUN
gujaf-319	276	45	of	of	ADP
gujaf-319	276	46	firms	firm	NOUN
gujaf-319	276	47	in	in	ADP
gujaf-319	276	48	lagos	lagos	NOUN
gujaf-319	276	49	state	state	NOUN
gujaf-319	276	50	while	while	SCONJ
gujaf-319	276	51	philanthropy	philanthropy	ADJ
gujaf-319	276	52	responsibility	responsibility	NOUN
gujaf-319	276	53	exhibit	exhibit	VERB
gujaf-319	276	54	a	a	DET
gujaf-319	276	55	negative	negative	ADJ
gujaf-319	276	56	relationship	relationship	NOUN
gujaf-319	276	57	with	with	ADP
gujaf-319	276	58	service	service	NOUN
gujaf-319	276	59	delivery	delivery	NOUN
gujaf-319	276	60	which	which	PRON
gujaf-319	276	61	aligns	align	VERB
gujaf-319	276	62	with	with	ADP
gujaf-319	276	63	the	the	DET
gujaf-319	276	64	findings	finding	NOUN
gujaf-319	276	65	of	of	ADP
gujaf-319	276	66	the	the	DET
gujaf-319	276	67	study	study	NOUN
gujaf-319	276	68	by	by	ADP
gujaf-319	276	69	sujana	sujana	PROPN
gujaf-319	276	70	(	(	PUNCT
gujaf-319	276	71	2013	2013	NUM
gujaf-319	276	72	)	)	PUNCT
gujaf-319	276	73	and	and	CCONJ
gujaf-319	276	74	belinda	belinda	PROPN
gujaf-319	276	75	(	(	PUNCT
gujaf-319	276	76	2014	2014	NUM
gujaf-319	276	77	)	)	PUNCT
gujaf-319	276	78	.	.	PUNCT
gujaf-319	277	1	these	these	DET
gujaf-319	277	2	findings	finding	NOUN
gujaf-319	277	3	conform	conform	VERB
gujaf-319	277	4	to	to	ADP
gujaf-319	277	5	the	the	DET
gujaf-319	277	6	theory	theory	NOUN
gujaf-319	277	7	of	of	ADP
gujaf-319	277	8	stakeholder	stakeholder	NOUN
gujaf-319	277	9	theory	theory	NOUN
gujaf-319	277	10	which	which	PRON
gujaf-319	277	11	stems	stem	VERB
gujaf-319	277	12	from	from	ADP
gujaf-319	277	13	the	the	DET
gujaf-319	277	14	idea	idea	NOUN
gujaf-319	277	15	that	that	SCONJ
gujaf-319	277	16	csr	csr	NOUN
gujaf-319	277	17	is	be	AUX
gujaf-319	277	18	relationship	relationship	NOUN
gujaf-319	277	19	contract	contract	NOUN
gujaf-319	277	20	,	,	PUNCT
gujaf-319	277	21	that	that	PRON
gujaf-319	277	22	is	be	AUX
gujaf-319	277	23	self	self	NOUN
gujaf-319	277	24	-	-	PUNCT
gujaf-319	277	25	reinforcing	reinforce	VERB
gujaf-319	277	26	when	when	SCONJ
gujaf-319	277	27	the	the	DET
gujaf-319	277	28	present	present	ADJ
gujaf-319	277	29	value	value	NOUN
gujaf-319	277	30	of	of	ADP
gujaf-319	277	31	a	a	DET
gujaf-319	277	32	firm	firm	NOUN
gujaf-319	277	33	’s	’s	PART
gujaf-319	277	34	gains	gain	NOUN
gujaf-319	277	35	from	from	ADP
gujaf-319	277	36	preserving	preserve	VERB
gujaf-319	277	37	its	its	PRON
gujaf-319	277	38	reputation	reputation	NOUN
gujaf-319	277	39	exceeds	exceed	VERB
gujaf-319	277	40	the	the	DET
gujaf-319	277	41	loss	loss	NOUN
gujaf-319	277	42	incurred	incur	VERB
gujaf-319	277	43	on	on	ADP
gujaf-319	277	44	the	the	DET
gujaf-319	277	45	csr	csr	NOUN
gujaf-319	277	46	activities	activity	NOUN
gujaf-319	277	47	.	.	PUNCT
gujaf-319	278	1	therefore	therefore	ADV
gujaf-319	278	2	,	,	PUNCT
gujaf-319	278	3	the	the	DET
gujaf-319	278	4	null	null	ADJ
gujaf-319	278	5	hypothesis	hypothesis	NOUN
gujaf-319	278	6	which	which	PRON
gujaf-319	278	7	asserts	assert	VERB
gujaf-319	278	8	that	that	SCONJ
gujaf-319	278	9	corporate	corporate	ADJ
gujaf-319	278	10	social	social	ADJ
gujaf-319	278	11	responsibility	responsibility	NOUN
gujaf-319	278	12	does	do	AUX
gujaf-319	278	13	not	not	PART
gujaf-319	278	14	have	have	VERB
gujaf-319	278	15	a	a	DET
gujaf-319	278	16	significant	significant	ADJ
gujaf-319	278	17	impact	impact	NOUN
gujaf-319	278	18	on	on	ADP
gujaf-319	278	19	firms	firm	NOUN
gujaf-319	278	20	’	'	PUNCT
gujaf-319	278	21	service	service	NOUN
gujaf-319	278	22	delivery	delivery	NOUN
gujaf-319	278	23	in	in	ADP
gujaf-319	278	24	lagos	lagos	NOUN
gujaf-319	278	25	state	state	NOUN
gujaf-319	278	26	should	should	AUX
gujaf-319	278	27	be	be	AUX
gujaf-319	278	28	rejected	reject	VERB
gujaf-319	278	29	.	.	PUNCT
gujaf-319	279	1	5.0	5.0	NUM
gujaf-319	279	2	conclusion	conclusion	NOUN
gujaf-319	279	3	and	and	CCONJ
gujaf-319	279	4	recommendations	recommendation	NOUN
gujaf-319	279	5	the	the	DET
gujaf-319	279	6	study	study	NOUN
gujaf-319	279	7	concludes	conclude	VERB
gujaf-319	279	8	that	that	SCONJ
gujaf-319	279	9	csr	csr	NOUN
gujaf-319	279	10	has	have	VERB
gujaf-319	279	11	a	a	DET
gujaf-319	279	12	significant	significant	ADJ
gujaf-319	279	13	effect	effect	NOUN
gujaf-319	279	14	on	on	ADP
gujaf-319	279	15	the	the	DET
gujaf-319	279	16	customer	customer	NOUN
gujaf-319	279	17	service	service	NOUN
gujaf-319	279	18	delivery	delivery	NOUN
gujaf-319	279	19	of	of	ADP
gujaf-319	279	20	firms	firm	NOUN
gujaf-319	279	21	in	in	ADP
gujaf-319	279	22	lagos	lagos	NOUN
gujaf-319	279	23	state	state	NOUN
gujaf-319	279	24	which	which	PRON
gujaf-319	279	25	is	be	AUX
gujaf-319	279	26	consistent	consistent	ADJ
gujaf-319	279	27	with	with	ADP
gujaf-319	279	28	the	the	DET
gujaf-319	279	29	works	work	NOUN
gujaf-319	279	30	of	of	ADP
gujaf-319	279	31	solanke	solanke	NOUN
gujaf-319	279	32	,	,	PUNCT
gujaf-319	279	33	olugbamiye	olugbamiye	NOUN
gujaf-319	279	34	,	,	PUNCT
gujaf-319	279	35	olasehinde	olasehinde	ADJ
gujaf-319	279	36	,	,	PUNCT
gujaf-319	279	37	gusau	gusau	ADJ
gujaf-319	279	38	journal	journal	NOUN
gujaf-319	279	39	of	of	ADP
gujaf-319	279	40	accounting	accounting	NOUN
gujaf-319	279	41	and	and	CCONJ
gujaf-319	279	42	finance	finance	NOUN
gujaf-319	279	43	,	,	PUNCT
gujaf-319	279	44	vol	vol	NOUN
gujaf-319	279	45	.	.	PROPN
gujaf-319	279	46	5	5	NUM
gujaf-319	279	47	,	,	PUNCT
gujaf-319	279	48	issue	issue	NOUN
gujaf-319	279	49	2	2	NUM
gujaf-319	279	50	,	,	PUNCT
gujaf-319	279	51	october	october	PROPN
gujaf-319	279	52	,	,	PUNCT
gujaf-319	279	53	2024	2024	NUM
gujaf-319	279	54	342	342	NUM
gujaf-319	279	55	efuntade	efuntade	NOUN
gujaf-319	279	56	,	,	PUNCT
gujaf-319	279	57	olaniyi	olaniyi	NOUN
gujaf-319	279	58	,	,	PUNCT
gujaf-319	279	59	and	and	CCONJ
gujaf-319	279	60	kolawole	kolawole	PROPN
gujaf-319	279	61	(	(	PUNCT
gujaf-319	279	62	2023	2023	NUM
gujaf-319	279	63	)	)	PUNCT
gujaf-319	279	64	and	and	CCONJ
gujaf-319	279	65	yunusa	yunusa	NOUN
gujaf-319	279	66	,	,	PUNCT
gujaf-319	279	67	jerry	jerry	NOUN
gujaf-319	279	68	,	,	PUNCT
gujaf-319	279	69	and	and	CCONJ
gujaf-319	279	70	ayuba	ayuba	PROPN
gujaf-319	279	71	(	(	PUNCT
gujaf-319	279	72	2023	2023	NUM
gujaf-319	279	73	)	)	PUNCT
gujaf-319	279	74	.	.	PUNCT
gujaf-319	280	1	it	it	PRON
gujaf-319	280	2	is	be	AUX
gujaf-319	280	3	recommended	recommend	VERB
gujaf-319	280	4	that	that	SCONJ
gujaf-319	280	5	to	to	PART
gujaf-319	280	6	promote	promote	VERB
gujaf-319	280	7	and	and	CCONJ
gujaf-319	280	8	maintain	maintain	VERB
gujaf-319	280	9	the	the	DET
gujaf-319	280	10	quality	quality	NOUN
gujaf-319	280	11	of	of	ADP
gujaf-319	280	12	customer	customer	NOUN
gujaf-319	280	13	service	service	NOUN
gujaf-319	280	14	delivery	delivery	NOUN
gujaf-319	280	15	,	,	PUNCT
gujaf-319	280	16	the	the	DET
gujaf-319	280	17	firms	firm	NOUN
gujaf-319	280	18	should	should	AUX
gujaf-319	280	19	focuses	focus	VERB
gujaf-319	280	20	on	on	ADP
gujaf-319	280	21	the	the	DET
gujaf-319	280	22	education	education	NOUN
gujaf-319	280	23	-	-	PUNCT
gujaf-319	280	24	related	relate	VERB
gujaf-319	280	25	csr	csr	NOUN
gujaf-319	280	26	activities	activity	NOUN
gujaf-319	280	27	since	since	SCONJ
gujaf-319	280	28	they	they	PRON
gujaf-319	280	29	were	be	AUX
gujaf-319	280	30	found	find	VERB
gujaf-319	280	31	to	to	PART
gujaf-319	280	32	be	be	AUX
gujaf-319	280	33	important	important	ADJ
gujaf-319	280	34	in	in	ADP
gujaf-319	280	35	enhancing	enhance	VERB
gujaf-319	280	36	the	the	DET
gujaf-319	280	37	delivery	delivery	NOUN
gujaf-319	280	38	of	of	ADP
gujaf-319	280	39	the	the	DET
gujaf-319	280	40	service	service	NOUN
gujaf-319	280	41	.	.	PUNCT
gujaf-319	281	1	also	also	ADV
gujaf-319	281	2	,	,	PUNCT
gujaf-319	281	3	for	for	ADP
gujaf-319	281	4	economic	economic	ADJ
gujaf-319	281	5	growth	growth	NOUN
gujaf-319	281	6	,	,	PUNCT
gujaf-319	281	7	it	it	PRON
gujaf-319	281	8	is	be	AUX
gujaf-319	281	9	recommended	recommend	VERB
gujaf-319	281	10	that	that	SCONJ
gujaf-319	281	11	company	company	NOUN
gujaf-319	281	12	management	management	NOUN
gujaf-319	281	13	in	in	ADP
gujaf-319	281	14	lagos	lagos	NOUN
gujaf-319	281	15	state	state	NOUN
gujaf-319	281	16	should	should	AUX
gujaf-319	281	17	pay	pay	VERB
gujaf-319	281	18	more	more	ADJ
gujaf-319	281	19	attention	attention	NOUN
gujaf-319	281	20	to	to	ADP
gujaf-319	281	21	the	the	DET
gujaf-319	281	22	company	company	NOUN
gujaf-319	281	23	’s	’s	PART
gujaf-319	281	24	environmental	environmental	ADJ
gujaf-319	281	25	conduct	conduct	NOUN
gujaf-319	281	26	because	because	SCONJ
gujaf-319	281	27	it	it	PRON
gujaf-319	281	28	can	can	AUX
gujaf-319	281	29	affect	affect	VERB
gujaf-319	281	30	the	the	DET
gujaf-319	281	31	organization	organization	NOUN
gujaf-319	281	32	’s	’s	PART
gujaf-319	281	33	profitability	profitability	NOUN
gujaf-319	281	34	.	.	PUNCT
gujaf-319	282	1	references	reference	NOUN
gujaf-319	282	2	akinsulire	akinsulire	VERB
gujaf-319	282	3	,	,	PUNCT
gujaf-319	282	4	o.	o.	PROPN
gujaf-319	282	5	(	(	PUNCT
gujaf-319	282	6	2011	2011	NUM
gujaf-319	282	7	)	)	PUNCT
gujaf-319	282	8	.	.	PUNCT
gujaf-319	283	1	financial	financial	ADJ
gujaf-319	283	2	management	management	NOUN
gujaf-319	283	3	.	.	PUNCT
gujaf-319	284	1	lagos	lago	NOUN
gujaf-319	284	2	,	,	PUNCT
gujaf-319	284	3	nigeria	nigeria	PROPN
gujaf-319	284	4	:	:	PUNCT
gujaf-319	284	5	ceemol	ceemol	PROPN
gujaf-319	284	6	nigeria	nigeria	PROPN
gujaf-319	284	7	limited	limit	VERB
gujaf-319	284	8	.	.	PUNCT
gujaf-319	285	1	coelho	coelho	PROPN
gujaf-319	285	2	,	,	PUNCT
gujaf-319	285	3	r.	r.	PROPN
gujaf-319	285	4	jayantilal	jayantilal	PROPN
gujaf-319	285	5	,	,	PUNCT
gujaf-319	285	6	s.	s.	PROPN
gujaf-319	285	7	&	&	CCONJ
gujaf-319	285	8	ferreira	ferreira	PROPN
gujaf-319	285	9	,	,	PUNCT
gujaf-319	285	10	j.	j.	PROPN
gujaf-319	285	11	j.	j.	PROPN
gujaf-319	285	12	(	(	PUNCT
gujaf-319	285	13	2023	2023	NUM
gujaf-319	285	14	)	)	PUNCT
gujaf-319	285	15	.	.	PUNCT
gujaf-319	286	1	the	the	DET
gujaf-319	286	2	impact	impact	NOUN
gujaf-319	286	3	of	of	ADP
gujaf-319	286	4	social	social	ADJ
gujaf-319	286	5	responsibility	responsibility	NOUN
gujaf-319	286	6	on	on	ADP
gujaf-319	286	7	corporate	corporate	ADJ
gujaf-319	286	8	financial	financial	ADJ
gujaf-319	286	9	performance	performance	NOUN
gujaf-319	286	10	:	:	PUNCT
gujaf-319	286	11	a	a	DET
gujaf-319	286	12	systematic	systematic	ADJ
gujaf-319	286	13	literature	literature	NOUN
gujaf-319	286	14	review	review	NOUN
gujaf-319	286	15	.	.	PUNCT
gujaf-319	287	1	corporate	corporate	ADJ
gujaf-319	287	2	social	social	ADJ
gujaf-319	287	3	responsibility	responsibility	NOUN
gujaf-319	287	4	and	and	CCONJ
gujaf-319	287	5	environmental	environmental	ADJ
gujaf-319	287	6	management	management	NOUN
gujaf-319	287	7	,	,	PUNCT
gujaf-319	287	8	30,1535–1560	30,1535–1560	PROPN
gujaf-319	287	9	.	.	PUNCT
gujaf-319	287	10	hayat	hayat	PROPN
gujaf-319	287	11	,	,	PUNCT
gujaf-319	287	12	m.	m.	NOUN
gujaf-319	287	13	a.	a.	PROPN
gujaf-319	287	14	,	,	PUNCT
gujaf-319	287	15	naim	naim	NOUN
gujaf-319	287	16	,	,	PUNCT
gujaf-319	287	17	m.	m.	NOUN
gujaf-319	287	18	,	,	PUNCT
gujaf-319	287	19	&	&	CCONJ
gujaf-319	287	20	aziz	aziz	PROPN
gujaf-319	287	21	,	,	PUNCT
gujaf-319	287	22	s.	s.	PROPN
gujaf-319	287	23	(	(	PUNCT
gujaf-319	287	24	2022	2022	NUM
gujaf-319	287	25	)	)	PUNCT
gujaf-319	287	26	.	.	PUNCT
gujaf-319	288	1	corporate	corporate	ADJ
gujaf-319	288	2	social	social	ADJ
gujaf-319	288	3	responsibility	responsibility	NOUN
gujaf-319	288	4	and	and	CCONJ
gujaf-319	288	5	corporate	corporate	ADJ
gujaf-319	288	6	governance	governance	NOUN
gujaf-319	288	7	:	:	PUNCT
gujaf-319	288	8	addressing	address	VERB
gujaf-319	288	9	social	social	ADJ
gujaf-319	288	10	concerns	concern	NOUN
gujaf-319	288	11	through	through	ADP
gujaf-319	288	12	managerial	managerial	ADJ
gujaf-319	288	13	strategies	strategy	NOUN
gujaf-319	288	14	.	.	PUNCT
gujaf-319	289	1	journal	journal	PROPN
gujaf-319	289	2	of	of	ADP
gujaf-319	289	3	business	business	NOUN
gujaf-319	289	4	ethics	ethic	NOUN
gujaf-319	289	5	and	and	CCONJ
gujaf-319	289	6	governance	governance	NOUN
gujaf-319	289	7	,	,	PUNCT
gujaf-319	289	8	16(3	16(3	NOUN
gujaf-319	289	9	)	)	PUNCT
gujaf-319	289	10	,	,	PUNCT
gujaf-319	289	11	56–78	56–78	NUM
gujaf-319	289	12	.	.	X
gujaf-319	290	1	itoya	itoya	PROPN
gujaf-319	290	2	,	,	PUNCT
gujaf-319	290	3	b.	b.	PROPN
gujaf-319	290	4	a.	a.	PROPN
gujaf-319	290	5	,	,	PUNCT
gujaf-319	290	6	akhator	akhator	NOUN
gujaf-319	290	7	,	,	PUNCT
gujaf-319	290	8	a.	a.	NOUN
gujaf-319	290	9	i.	i.	PROPN
gujaf-319	290	10	,	,	PUNCT
gujaf-319	290	11	igbokwe	igbokwe	ADJ
gujaf-319	290	12	,	,	PUNCT
gujaf-319	290	13	c.	c.	PROPN
gujaf-319	290	14	n.	n.	PROPN
gujaf-319	290	15	,	,	PUNCT
gujaf-319	290	16	&	&	CCONJ
gujaf-319	290	17	owuze	owuze	PROPN
gujaf-319	290	18	,	,	PUNCT
gujaf-319	290	19	r.	r.	PROPN
gujaf-319	290	20	o.	o.	PROPN
gujaf-319	290	21	(	(	PUNCT
gujaf-319	290	22	2022	2022	NUM
gujaf-319	290	23	)	)	PUNCT
gujaf-319	290	24	.	.	PUNCT
gujaf-319	291	1	corporate	corporate	ADJ
gujaf-319	291	2	social	social	ADJ
gujaf-319	291	3	responsibility	responsibility	NOUN
gujaf-319	291	4	and	and	CCONJ
gujaf-319	291	5	financial	financial	ADJ
gujaf-319	291	6	performance	performance	NOUN
gujaf-319	291	7	:	:	PUNCT
gujaf-319	291	8	evidence	evidence	NOUN
gujaf-319	291	9	from	from	ADP
gujaf-319	291	10	nigerian	nigerian	ADJ
gujaf-319	291	11	banks	bank	NOUN
gujaf-319	291	12	.	.	PUNCT
gujaf-319	292	1	journal	journal	PROPN
gujaf-319	292	2	of	of	ADP
gujaf-319	292	3	banking	banking	NOUN
gujaf-319	292	4	and	and	CCONJ
gujaf-319	292	5	finance	finance	NOUN
gujaf-319	292	6	research	research	NOUN
gujaf-319	292	7	,	,	PUNCT
gujaf-319	292	8	14(2	14(2	NUM
gujaf-319	292	9	)	)	PUNCT
gujaf-319	292	10	,	,	PUNCT
gujaf-319	292	11	205–219	205–219	NUM
gujaf-319	292	12	.	.	PUNCT
gujaf-319	293	1	kolawole	kolawole	PROPN
gujaf-319	293	2	,	,	PUNCT
gujaf-319	293	3	t.	t.	PROPN
gujaf-319	293	4	a.	a.	NOUN
gujaf-319	293	5	,	,	PUNCT
gujaf-319	293	6	busari	busari	PROPN
gujaf-319	293	7	,	,	PUNCT
gujaf-319	293	8	o.	o.	PROPN
gujaf-319	293	9	s.	s.	PROPN
gujaf-319	293	10	,	,	PUNCT
gujaf-319	293	11	&	&	CCONJ
gujaf-319	293	12	abdulmumin	abdulmumin	PROPN
gujaf-319	293	13	,	,	PUNCT
gujaf-319	293	14	i.	i.	PROPN
gujaf-319	293	15	(	(	PUNCT
gujaf-319	293	16	2021	2021	NUM
gujaf-319	293	17	)	)	PUNCT
gujaf-319	293	18	.	.	PUNCT
gujaf-319	294	1	csr	csr	NOUN
gujaf-319	294	2	and	and	CCONJ
gujaf-319	294	3	performance	performance	NOUN
gujaf-319	294	4	in	in	ADP
gujaf-319	294	5	nigerian	nigerian	ADJ
gujaf-319	294	6	deposit	deposit	NOUN
gujaf-319	294	7	money	money	NOUN
gujaf-319	294	8	institutions	institution	NOUN
gujaf-319	294	9	:	:	PUNCT
gujaf-319	294	10	empirical	empirical	ADJ
gujaf-319	294	11	evidence	evidence	NOUN
gujaf-319	294	12	.	.	PUNCT
gujaf-319	295	1	african	african	ADJ
gujaf-319	295	2	journal	journal	PROPN
gujaf-319	295	3	of	of	ADP
gujaf-319	295	4	business	business	NOUN
gujaf-319	295	5	and	and	CCONJ
gujaf-319	295	6	economic	economic	ADJ
gujaf-319	295	7	research	research	NOUN
gujaf-319	295	8	,	,	PUNCT
gujaf-319	295	9	9(4	9(4	NUM
gujaf-319	295	10	)	)	PUNCT
gujaf-319	295	11	,	,	PUNCT
gujaf-319	295	12	54–69	54–69	X
gujaf-319	295	13	.	.	PUNCT
gujaf-319	295	14	nguyen	nguyen	NOUN
gujaf-319	295	15	,	,	PUNCT
gujaf-319	295	16	t.	t.	PROPN
gujaf-319	295	17	t.	t.	PROPN
gujaf-319	295	18	,	,	PUNCT
gujaf-319	295	19	nguyen	nguyen	NOUN
gujaf-319	295	20	,	,	PUNCT
gujaf-319	295	21	v.	v.	PROPN
gujaf-319	295	22	t.	t.	PROPN
gujaf-319	295	23	,	,	PUNCT
gujaf-319	295	24	&	&	CCONJ
gujaf-319	295	25	nguyen	nguyen	PROPN
gujaf-319	295	26	,	,	PUNCT
gujaf-319	295	27	h.	h.	PROPN
gujaf-319	295	28	q.	q.	PROPN
gujaf-319	295	29	(	(	PUNCT
gujaf-319	295	30	2022	2022	NUM
gujaf-319	295	31	)	)	PUNCT
gujaf-319	295	32	.	.	PUNCT
gujaf-319	296	1	the	the	DET
gujaf-319	296	2	effects	effect	NOUN
gujaf-319	296	3	of	of	ADP
gujaf-319	296	4	csr	csr	NOUN
gujaf-319	296	5	on	on	ADP
gujaf-319	296	6	the	the	DET
gujaf-319	296	7	financial	financial	ADJ
gujaf-319	296	8	performance	performance	NOUN
gujaf-319	296	9	of	of	ADP
gujaf-319	296	10	vietnamese	vietnamese	ADJ
gujaf-319	296	11	firms	firm	NOUN
gujaf-319	296	12	:	:	PUNCT
gujaf-319	296	13	insights	insight	NOUN
gujaf-319	296	14	from	from	ADP
gujaf-319	296	15	developing	develop	VERB
gujaf-319	296	16	economies	economy	NOUN
gujaf-319	296	17	.	.	PUNCT
gujaf-319	297	1	asia	asia	PROPN
gujaf-319	297	2	-	-	PUNCT
gujaf-319	297	3	pacific	pacific	PROPN
gujaf-319	297	4	journal	journal	PROPN
gujaf-319	297	5	of	of	ADP
gujaf-319	297	6	business	business	NOUN
gujaf-319	297	7	and	and	CCONJ
gujaf-319	297	8	economics	economic	NOUN
gujaf-319	297	9	,	,	PUNCT
gujaf-319	297	10	11(1	11(1	NUM
gujaf-319	297	11	)	)	PUNCT
gujaf-319	297	12	,	,	PUNCT
gujaf-319	297	13	100–115	100–115	NUM
gujaf-319	297	14	.	.	PUNCT
gujaf-319	298	1	obiekwe	obiekwe	ADJ
gujaf-319	298	2	,	,	PUNCT
gujaf-319	298	3	o.	o.	PROPN
gujaf-319	298	4	&	&	CCONJ
gujaf-319	298	5	nwaeke	nwaeke	PROPN
gujaf-319	298	6	,	,	PUNCT
gujaf-319	298	7	c.	c.	PROPN
gujaf-319	298	8	(	(	PUNCT
gujaf-319	298	9	2019	2019	NUM
gujaf-319	298	10	)	)	PUNCT
gujaf-319	298	11	.	.	PUNCT
gujaf-319	299	1	challenges	challenge	NOUN
gujaf-319	299	2	of	of	ADP
gujaf-319	299	3	corporate	corporate	ADJ
gujaf-319	299	4	social	social	ADJ
gujaf-319	299	5	responsibility	responsibility	NOUN
gujaf-319	299	6	in	in	ADP
gujaf-319	299	7	nigeria	nigeria	PROPN
gujaf-319	299	8	:	:	PUNCT
gujaf-319	299	9	a	a	DET
gujaf-319	299	10	focus	focus	NOUN
gujaf-319	299	11	on	on	ADP
gujaf-319	299	12	image	image	NOUN
gujaf-319	299	13	problems	problem	NOUN
gujaf-319	299	14	.	.	PUNCT
gujaf-319	300	1	international	international	ADJ
gujaf-319	300	2	journal	journal	PROPN
gujaf-319	300	3	of	of	ADP
gujaf-319	300	4	business	business	NOUN
gujaf-319	300	5	studies	study	NOUN
gujaf-319	300	6	,	,	PUNCT
gujaf-319	300	7	7(2	7(2	NUM
gujaf-319	300	8	)	)	PUNCT
gujaf-319	300	9	,	,	PUNCT
gujaf-319	300	10	99–108	99–108	X
gujaf-319	300	11	.	.	PUNCT
gujaf-319	301	1	omoro	omoro	PROPN
gujaf-319	301	2	,	,	PUNCT
gujaf-319	301	3	e.	e.	PROPN
gujaf-319	301	4	o.	o.	PROPN
gujaf-319	301	5	,	,	PUNCT
gujaf-319	301	6	kinyua	kinyua	PROPN
gujaf-319	301	7	,	,	PUNCT
gujaf-319	301	8	j.	j.	PROPN
gujaf-319	301	9	m.	m.	PROPN
gujaf-319	301	10	,	,	PUNCT
gujaf-319	301	11	&	&	CCONJ
gujaf-319	301	12	okiro	okiro	PROPN
gujaf-319	301	13	,	,	PUNCT
gujaf-319	301	14	k.	k.	PROPN
gujaf-319	301	15	m.	m.	PROPN
gujaf-319	301	16	(	(	PUNCT
gujaf-319	301	17	2014	2014	NUM
gujaf-319	301	18	)	)	PUNCT
gujaf-319	301	19	.	.	PUNCT
gujaf-319	302	1	the	the	DET
gujaf-319	302	2	link	link	NOUN
gujaf-319	302	3	between	between	ADP
gujaf-319	302	4	corporate	corporate	ADJ
gujaf-319	302	5	social	social	ADJ
gujaf-319	302	6	responsibility	responsibility	NOUN
gujaf-319	302	7	and	and	CCONJ
gujaf-319	302	8	firm	firm	ADJ
gujaf-319	302	9	performance	performance	NOUN
gujaf-319	302	10	.	.	PUNCT
gujaf-319	303	1	journal	journal	NOUN
gujaf-319	303	2	of	of	ADP
gujaf-319	303	3	sustainable	sustainable	ADJ
gujaf-319	303	4	business	business	NOUN
gujaf-319	303	5	,	,	PUNCT
gujaf-319	303	6	12(3	12(3	NUM
gujaf-319	303	7	)	)	PUNCT
gujaf-319	303	8	,	,	PUNCT
gujaf-319	303	9	32–45	32–45	NUM
gujaf-319	303	10	.	.	PUNCT
gujaf-319	304	1	rui	rui	PROPN
gujaf-319	304	2	,	,	PUNCT
gujaf-319	304	3	h.	h.	PROPN
gujaf-319	304	4	,	,	PUNCT
gujaf-319	304	5	muralidhar	muralidhar	PROPN
gujaf-319	304	6	,	,	PUNCT
gujaf-319	304	7	k.	k.	PROPN
gujaf-319	304	8	,	,	PUNCT
gujaf-319	304	9	janney	janney	PROPN
gujaf-319	304	10	,	,	PUNCT
gujaf-319	304	11	j.	j.	PROPN
gujaf-319	304	12	,	,	PUNCT
gujaf-319	304	13	&	&	CCONJ
gujaf-319	304	14	paul	paul	PROPN
gujaf-319	304	15	,	,	PUNCT
gujaf-319	304	16	k.	k.	PROPN
gujaf-319	304	17	(	(	PUNCT
gujaf-319	304	18	2001	2001	NUM
gujaf-319	304	19	)	)	PUNCT
gujaf-319	304	20	.	.	PUNCT
gujaf-319	305	1	stakeholder	stakeholder	NOUN
gujaf-319	305	2	theory	theory	NOUN
gujaf-319	305	3	and	and	CCONJ
gujaf-319	305	4	csr	csr	NOUN
gujaf-319	305	5	:	:	PUNCT
gujaf-319	305	6	meeting	meeting	NOUN
gujaf-319	305	7	expectations	expectation	NOUN
gujaf-319	305	8	.	.	PUNCT
gujaf-319	306	1	business	business	NOUN
gujaf-319	306	2	ethics	ethic	NOUN
gujaf-319	306	3	quarterly	quarterly	ADV
gujaf-319	306	4	,	,	PUNCT
gujaf-319	306	5	11(2	11(2	NOUN
gujaf-319	306	6	)	)	PUNCT
gujaf-319	306	7	,	,	PUNCT
gujaf-319	306	8	233–252	233–252	NUM
gujaf-319	306	9	.	.	PUNCT
gujaf-319	306	10	setiawan	setiawan	PROPN
gujaf-319	306	11	,	,	PUNCT
gujaf-319	306	12	d.	d.	PROPN
gujaf-319	306	13	,	,	PUNCT
gujaf-319	306	14	asrihapsari	asrihapsari	PROPN
gujaf-319	306	15	,	,	PUNCT
gujaf-319	306	16	r.	r.	PROPN
gujaf-319	306	17	w.	w.	PROPN
gujaf-319	306	18	,	,	PUNCT
gujaf-319	306	19	brahmana	brahmana	PROPN
gujaf-319	306	20	,	,	PUNCT
gujaf-319	306	21	k.	k.	PROPN
gujaf-319	306	22	,	,	PUNCT
gujaf-319	306	23	rizky	rizky	PROPN
gujaf-319	306	24	,	,	PUNCT
gujaf-319	306	25	w.	w.	PROPN
gujaf-319	306	26	,	,	PUNCT
gujaf-319	306	27	&	&	CCONJ
gujaf-319	306	28	widawati	widawati	PROPN
gujaf-319	306	29	,	,	PUNCT
gujaf-319	306	30	s.	s.	PROPN
gujaf-319	306	31	(	(	PUNCT
gujaf-319	306	32	2022	2022	NUM
gujaf-319	306	33	)	)	PUNCT
gujaf-319	306	34	.	.	PUNCT
gujaf-319	307	1	family	family	NOUN
gujaf-319	307	2	ownership	ownership	NOUN
gujaf-319	307	3	and	and	CCONJ
gujaf-319	307	4	csr	csr	NOUN
gujaf-319	307	5	's	's	PART
gujaf-319	307	6	effect	effect	NOUN
gujaf-319	307	7	on	on	ADP
gujaf-319	307	8	firm	firm	ADJ
gujaf-319	307	9	performance	performance	NOUN
gujaf-319	307	10	:	:	PUNCT
gujaf-319	307	11	evidence	evidence	NOUN
gujaf-319	307	12	from	from	ADP
gujaf-319	307	13	indonesia	indonesia	PROPN
gujaf-319	307	14	.	.	PUNCT
gujaf-319	308	1	international	international	ADJ
gujaf-319	308	2	journal	journal	PROPN
gujaf-319	308	3	of	of	ADP
gujaf-319	308	4	corporate	corporate	ADJ
gujaf-319	308	5	governance	governance	NOUN
gujaf-319	308	6	,	,	PUNCT
gujaf-319	308	7	15(1	15(1	NUM
gujaf-319	308	8	)	)	PUNCT
gujaf-319	308	9	,	,	PUNCT
gujaf-319	308	10	78–95	78–95	NUM
gujaf-319	308	11	.	.	PUNCT
gujaf-319	308	12	solanke	solanke	PROPN
gujaf-319	308	13	,	,	PUNCT
gujaf-319	308	14	k.	k.	PROPN
gujaf-319	308	15	,	,	PUNCT
gujaf-319	308	16	olugbamiye	olugbamiye	PROPN
gujaf-319	308	17	,	,	PUNCT
gujaf-319	308	18	o.	o.	NOUN
gujaf-319	308	19	,	,	PUNCT
gujaf-319	308	20	olasehinde	olasehinde	ADJ
gujaf-319	308	21	,	,	PUNCT
gujaf-319	308	22	t.	t.	PROPN
gujaf-319	308	23	,	,	PUNCT
gujaf-319	308	24	efuntade	efuntade	NOUN
gujaf-319	308	25	,	,	PUNCT
gujaf-319	308	26	s.	s.	PROPN
gujaf-319	308	27	,	,	PUNCT
gujaf-319	308	28	olaniyi	olaniyi	NOUN
gujaf-319	308	29	,	,	PUNCT
gujaf-319	308	30	m.	m.	NOUN
gujaf-319	308	31	,	,	PUNCT
gujaf-319	308	32	&	&	CCONJ
gujaf-319	308	33	kolawole	kolawole	PROPN
gujaf-319	308	34	,	,	PUNCT
gujaf-319	308	35	a.	a.	NOUN
gujaf-319	308	36	(	(	PUNCT
gujaf-319	308	37	2023	2023	NUM
gujaf-319	308	38	)	)	PUNCT
gujaf-319	308	39	.	.	PUNCT
gujaf-319	309	1	csr	csr	NOUN
gujaf-319	309	2	and	and	CCONJ
gujaf-319	309	3	financial	financial	ADJ
gujaf-319	309	4	performance	performance	NOUN
gujaf-319	309	5	in	in	ADP
gujaf-319	309	6	nigeria	nigeria	PROPN
gujaf-319	309	7	’s	’s	PART
gujaf-319	309	8	oil	oil	NOUN
gujaf-319	309	9	and	and	CCONJ
gujaf-319	309	10	gas	gas	NOUN
gujaf-319	309	11	industry	industry	NOUN
gujaf-319	309	12	:	:	PUNCT
gujaf-319	309	13	regression	regression	VERB
gujaf-319	309	14	analysis	analysis	NOUN
gujaf-319	309	15	approach	approach	NOUN
gujaf-319	309	16	.	.	PUNCT
gujaf-319	310	1	energy	energy	NOUN
gujaf-319	310	2	and	and	CCONJ
gujaf-319	310	3	corporate	corporate	ADJ
gujaf-319	310	4	responsibility	responsibility	NOUN
gujaf-319	310	5	journal	journal	NOUN
gujaf-319	310	6	,	,	PUNCT
gujaf-319	310	7	10(3	10(3	NUM
gujaf-319	310	8	)	)	PUNCT
gujaf-319	310	9	,	,	PUNCT
gujaf-319	310	10	204–218	204–218	NUM
gujaf-319	310	11	.	.	PUNCT
gujaf-319	310	12	waddock	waddock	NOUN
gujaf-319	310	13	,	,	PUNCT
gujaf-319	310	14	s.	s.	PROPN
gujaf-319	310	15	,	,	PUNCT
gujaf-319	310	16	&	&	CCONJ
gujaf-319	310	17	graves	grave	NOUN
gujaf-319	310	18	,	,	PUNCT
gujaf-319	310	19	s.	s.	PROPN
gujaf-319	310	20	(	(	PUNCT
gujaf-319	310	21	1997	1997	NUM
gujaf-319	310	22	)	)	PUNCT
gujaf-319	310	23	.	.	PUNCT
gujaf-319	311	1	the	the	DET
gujaf-319	311	2	corporate	corporate	ADJ
gujaf-319	311	3	social	social	ADJ
gujaf-319	311	4	performance	performance	NOUN
gujaf-319	311	5	–	–	PUNCT
gujaf-319	311	6	financial	financial	ADJ
gujaf-319	311	7	performance	performance	NOUN
gujaf-319	311	8	link	link	NOUN
gujaf-319	311	9	.	.	PUNCT
gujaf-319	312	1	strategic	strategic	ADJ
gujaf-319	312	2	management	management	NOUN
gujaf-319	312	3	journal	journal	NOUN
gujaf-319	312	4	,	,	PUNCT
gujaf-319	312	5	18(4	18(4	NUM
gujaf-319	312	6	)	)	PUNCT
gujaf-319	312	7	,	,	PUNCT
gujaf-319	312	8	303–319	303–319	NUM
gujaf-319	312	9	.	.	PUNCT
gujaf-319	313	1	yunusa	yunusa	PROPN
gujaf-319	313	2	,	,	PUNCT
gujaf-319	313	3	h.	h.	PROPN
gujaf-319	313	4	,	,	PUNCT
gujaf-319	313	5	jerry	jerry	PROPN
gujaf-319	313	6	,	,	PUNCT
gujaf-319	313	7	n.	n.	NOUN
gujaf-319	313	8	,	,	PUNCT
gujaf-319	313	9	&	&	CCONJ
gujaf-319	313	10	ayuba	ayuba	PROPN
gujaf-319	313	11	,	,	PUNCT
gujaf-319	313	12	a.	a.	NOUN
gujaf-319	313	13	(	(	PUNCT
gujaf-319	313	14	2023	2023	NUM
gujaf-319	313	15	)	)	PUNCT
gujaf-319	313	16	.	.	PUNCT
gujaf-319	314	1	the	the	DET
gujaf-319	314	2	impact	impact	NOUN
gujaf-319	314	3	of	of	ADP
gujaf-319	314	4	csr	csr	X
gujaf-319	314	5	on	on	ADP
gujaf-319	314	6	listed	list	VERB
gujaf-319	314	7	consumer	consumer	NOUN
gujaf-319	314	8	goods	good	NOUN
gujaf-319	314	9	enterprises	enterprise	NOUN
gujaf-319	314	10	in	in	ADP
gujaf-319	314	11	nigeria	nigeria	PROPN
gujaf-319	314	12	:	:	PUNCT
gujaf-319	314	13	an	an	DET
gujaf-319	314	14	accounting	accounting	NOUN
gujaf-319	314	15	-	-	PUNCT
gujaf-319	314	16	based	base	VERB
gujaf-319	314	17	approach	approach	NOUN
gujaf-319	314	18	.	.	PUNCT
gujaf-319	315	1	journal	journal	NOUN
gujaf-319	315	2	of	of	ADP
gujaf-319	315	3	management	management	NOUN
gujaf-319	315	4	and	and	CCONJ
gujaf-319	315	5	financial	financial	ADJ
gujaf-319	315	6	studies	study	NOUN
gujaf-319	315	7	,	,	PUNCT
gujaf-319	315	8	5(2	5(2	NUM
gujaf-319	315	9	)	)	PUNCT
gujaf-319	315	10	,	,	PUNCT
gujaf-319	315	11	112–124	112–124	NUM
gujaf-319	315	12	.	.	PUNCT
gujaf-319	316	1	gusau	gusau	PROPN
gujaf-319	316	2	journal	journal	PROPN
gujaf-319	316	3	of	of	ADP
gujaf-319	316	4	accounting	accounting	NOUN
gujaf-319	316	5	and	and	CCONJ
gujaf-319	316	6	finance	finance	NOUN
gujaf-319	316	7	,	,	PUNCT
gujaf-319	316	8	vol	vol	NOUN
gujaf-319	316	9	.	.	PROPN
gujaf-319	316	10	5	5	NUM
gujaf-319	316	11	,	,	PUNCT
gujaf-319	316	12	issue	issue	NOUN
gujaf-319	316	13	2	2	NUM
gujaf-319	316	14	,	,	PUNCT
gujaf-319	316	15	october	october	PROPN
gujaf-319	316	16	,	,	PUNCT
gujaf-319	316	17	2024	2024	NUM
gujaf-319	316	18	343	343	NUM
gujaf-319	316	19	zhang	zhang	PROPN
gujaf-319	316	20	,	,	PUNCT
gujaf-319	316	21	j.	j.	PROPN
gujaf-319	316	22	&	&	CCONJ
gujaf-319	316	23	liu	liu	PROPN
gujaf-319	316	24	,	,	PUNCT
gujaf-319	316	25	z.	z.	PROPN
gujaf-319	316	26	(	(	PUNCT
gujaf-319	316	27	2023	2023	NUM
gujaf-319	316	28	)	)	PUNCT
gujaf-319	316	29	.	.	PUNCT
gujaf-319	317	1	the	the	DET
gujaf-319	317	2	impact	impact	NOUN
gujaf-319	317	3	of	of	ADP
gujaf-319	317	4	corporate	corporate	ADJ
gujaf-319	317	5	social	social	ADJ
gujaf-319	317	6	responsibility	responsibility	NOUN
gujaf-319	317	7	on	on	ADP
gujaf-319	317	8	financial	financial	ADJ
gujaf-319	317	9	performance	performance	NOUN
gujaf-319	317	10	and	and	CCONJ
gujaf-319	317	11	brand	brand	NOUN
gujaf-319	317	12	value	value	NOUN
gujaf-319	317	13	.	.	PUNCT
gujaf-319	318	1	sustainability	sustainability	NOUN
gujaf-319	318	2	,	,	PUNCT
gujaf-319	318	3	15	15	NUM
gujaf-319	318	4	,	,	PUNCT
gujaf-319	318	5	16864	16864	NUM
gujaf-319	318	6	.	.	PUNCT
gujaf-319	319	1	https://doi.org/10.3390/su152416864	https://doi.org/10.3390/su152416864	PROPN
gujaf-319	319	2	.	.	PUNCT
gujaf-319	319	3	https://doi.org/10.3390/su152416864	https://doi.org/10.3390/su152416864	PUNCT