id	sid	tid	token	lemma	pos
gujaf-32	1	1	gusau	gusau	PROPN
gujaf-32	1	2	journal	journal	NOUN
gujaf-32	1	3	of	of	ADP
gujaf-32	1	4	accounting	accounting	NOUN
gujaf-32	1	5	and	and	CCONJ
gujaf-32	1	6	finance	finance	NOUN
gujaf-32	1	7	(	(	PUNCT
gujaf-32	1	8	gujaf	gujaf	NOUN
gujaf-32	1	9	)	)	PUNCT
gujaf-32	1	10	vol	vol	NOUN
gujaf-32	1	11	.	.	NOUN
gujaf-32	1	12	1	1	NUM
gujaf-32	1	13	issue	issue	NOUN
gujaf-32	1	14	2	2	NUM
gujaf-32	1	15	,	,	PUNCT
gujaf-32	1	16	october	october	PROPN
gujaf-32	1	17	,	,	PUNCT
gujaf-32	1	18	2020	2020	NUM
gujaf-32	1	19	issn	issn	VERB
gujaf-32	1	20	:	:	PUNCT
gujaf-32	1	21	2756	2756	NUM
gujaf-32	1	22	-	-	PUNCT
gujaf-32	1	23	665x	665x	NOUN
gujaf-32	1	24	a	a	DET
gujaf-32	1	25	publication	publication	NOUN
gujaf-32	1	26	of	of	ADP
gujaf-32	1	27	department	department	NOUN
gujaf-32	1	28	of	of	ADP
gujaf-32	1	29	accounting	accounting	NOUN
gujaf-32	1	30	and	and	CCONJ
gujaf-32	1	31	finance	finance	NOUN
gujaf-32	1	32	,	,	PUNCT
gujaf-32	1	33	faculty	faculty	NOUN
gujaf-32	1	34	of	of	ADP
gujaf-32	1	35	management	management	NOUN
gujaf-32	1	36	and	and	CCONJ
gujaf-32	1	37	social	social	ADJ
gujaf-32	1	38	sciences	science	NOUN
gujaf-32	1	39	,	,	PUNCT
gujaf-32	1	40	federal	federal	ADJ
gujaf-32	1	41	university	university	NOUN
gujaf-32	1	42	gusau	gusau	NOUN
gujaf-32	1	43	,	,	PUNCT
gujaf-32	1	44	zamfara	zamfara	PROPN
gujaf-32	1	45	state	state	PROPN
gujaf-32	1	46	–	–	PUNCT
gujaf-32	1	47	nigeria	nigeria	PROPN
gujaf-32	1	48	gusau	gusau	PROPN
gujaf-32	1	49	journal	journal	PROPN
gujaf-32	1	50	of	of	ADP
gujaf-32	1	51	accounting	accounting	NOUN
gujaf-32	1	52	and	and	CCONJ
gujaf-32	1	53	finance	finance	NOUN
gujaf-32	1	54	,	,	PUNCT
gujaf-32	1	55	vol	vol	NOUN
gujaf-32	1	56	.	.	PUNCT
gujaf-32	2	1	i	i	PRON
gujaf-32	2	2	,	,	PUNCT
gujaf-32	2	3	issue	issue	NOUN
gujaf-32	2	4	2	2	NUM
gujaf-32	2	5	,	,	PUNCT
gujaf-32	2	6	october	october	PROPN
gujaf-32	2	7	,	,	PUNCT
gujaf-32	2	8	2020	2020	NUM
gujaf-32	2	9	1	1	NUM
gujaf-32	2	10	determinants	determinant	NOUN
gujaf-32	2	11	of	of	ADP
gujaf-32	2	12	social	social	ADJ
gujaf-32	2	13	and	and	CCONJ
gujaf-32	2	14	environmental	environmental	ADJ
gujaf-32	2	15	accountability	accountability	NOUN
gujaf-32	2	16	of	of	ADP
gujaf-32	2	17	nigerian	nigerian	ADJ
gujaf-32	2	18	firms	firm	NOUN
gujaf-32	2	19	sani	sani	PROPN
gujaf-32	2	20	damamisau	damamisau	PROPN
gujaf-32	2	21	mohammed1	mohammed1	PROPN
gujaf-32	2	22	ruqayya	ruqayya	PROPN
gujaf-32	2	23	tijjani	tijjani	PROPN
gujaf-32	2	24	ibrahim	ibrahim	PROPN
gujaf-32	2	25	muhammad2	muhammad2	PROPN
gujaf-32	3	1	muhammad	muhammad	PROPN
gujaf-32	3	2	sallau3	sallau3	PROPN
gujaf-32	3	3	aishatudanjuma4	aishatudanjuma4	PROPN
gujaf-32	3	4	adam	adam	PROPN
gujaf-32	3	5	yusuf	yusuf	PROPN
gujaf-32	3	6	abdu	abdu	PROPN
gujaf-32	3	7	gimba5	gimba5	PROPN
gujaf-32	3	8	bashir	bashir	PROPN
gujaf-32	3	9	ali	ali	PROPN
gujaf-32	3	10	sulaiman6	sulaiman6	PROPN
gujaf-32	3	11	&	&	CCONJ
gujaf-32	3	12	yusra	yusra	PROPN
gujaf-32	3	13	musa	musa	PROPN
gujaf-32	3	14	muhammad	muhammad	PROPN
gujaf-32	3	15	7	7	NUM
gujaf-32	3	16	department	department	NOUN
gujaf-32	3	17	of	of	ADP
gujaf-32	3	18	taxation	taxation	PROPN
gujaf-32	3	19	federal	federal	PROPN
gujaf-32	3	20	university	university	PROPN
gujaf-32	3	21	dutse	dutse	NOUN
gujaf-32	3	22	,	,	PUNCT
gujaf-32	3	23	jigawa	jigawa	PROPN
gujaf-32	3	24	state	state	PROPN
gujaf-32	3	25	,	,	PUNCT
gujaf-32	3	26	nigeria	nigeria	PROPN
gujaf-32	3	27	.	.	PUNCT
gujaf-32	4	1	sdmshira86@yahoo.com	sdmshira86@yahoo.com	PROPN
gujaf-32	4	2	,	,	PUNCT
gujaf-32	4	3	+2348032921734	+2348032921734	NUM
gujaf-32	4	4	abstract	abstract	ADJ
gujaf-32	4	5	corporate	corporate	ADJ
gujaf-32	4	6	organisations	organisation	NOUN
gujaf-32	4	7	are	be	AUX
gujaf-32	4	8	following	follow	VERB
gujaf-32	4	9	legal	legal	ADJ
gujaf-32	4	10	and	and	CCONJ
gujaf-32	4	11	illegal	illegal	ADJ
gujaf-32	4	12	means	mean	NOUN
gujaf-32	4	13	to	to	PART
gujaf-32	4	14	avoid	avoid	VERB
gujaf-32	4	15	and	and	CCONJ
gujaf-32	4	16	evade	evade	VERB
gujaf-32	4	17	payment	payment	NOUN
gujaf-32	4	18	of	of	ADP
gujaf-32	4	19	corporate	corporate	ADJ
gujaf-32	4	20	taxes	taxis	NOUN
gujaf-32	4	21	considered	consider	VERB
gujaf-32	4	22	as	as	ADP
gujaf-32	4	23	corporate	corporate	ADJ
gujaf-32	4	24	burdens	burden	NOUN
gujaf-32	4	25	that	that	PRON
gujaf-32	4	26	erode	erode	VERB
gujaf-32	4	27	profits	profit	NOUN
gujaf-32	4	28	as	as	ADP
gujaf-32	4	29	the	the	DET
gujaf-32	4	30	main	main	ADJ
gujaf-32	4	31	motive	motive	NOUN
gujaf-32	4	32	of	of	ADP
gujaf-32	4	33	businesses	business	NOUN
gujaf-32	4	34	.	.	PUNCT
gujaf-32	5	1	conversely	conversely	ADV
gujaf-32	5	2	,	,	PUNCT
gujaf-32	5	3	activities	activity	NOUN
gujaf-32	5	4	of	of	ADP
gujaf-32	5	5	corporate	corporate	ADJ
gujaf-32	5	6	organisations	organisation	NOUN
gujaf-32	5	7	are	be	AUX
gujaf-32	5	8	associated	associate	VERB
gujaf-32	5	9	with	with	ADP
gujaf-32	5	10	depletion	depletion	NOUN
gujaf-32	5	11	and	and	CCONJ
gujaf-32	5	12	destruction	destruction	NOUN
gujaf-32	5	13	of	of	ADP
gujaf-32	5	14	natural	natural	ADJ
gujaf-32	5	15	resources	resource	NOUN
gujaf-32	5	16	and	and	CCONJ
gujaf-32	5	17	negative	negative	ADJ
gujaf-32	5	18	impacts	impact	NOUN
gujaf-32	5	19	on	on	ADP
gujaf-32	5	20	the	the	DET
gujaf-32	5	21	society	society	NOUN
gujaf-32	5	22	and	and	CCONJ
gujaf-32	5	23	environment	environment	NOUN
gujaf-32	5	24	and	and	CCONJ
gujaf-32	5	25	there	there	PRON
gujaf-32	5	26	are	be	VERB
gujaf-32	5	27	increasing	increase	VERB
gujaf-32	5	28	pressure	pressure	NOUN
gujaf-32	5	29	on	on	ADP
gujaf-32	5	30	corporate	corporate	ADJ
gujaf-32	5	31	organisations	organisation	NOUN
gujaf-32	5	32	to	to	PART
gujaf-32	5	33	render	render	VERB
gujaf-32	5	34	social	social	ADJ
gujaf-32	5	35	and	and	CCONJ
gujaf-32	5	36	environmental	environmental	ADJ
gujaf-32	5	37	accountability	accountability	NOUN
gujaf-32	5	38	.	.	PUNCT
gujaf-32	6	1	however	however	ADV
gujaf-32	6	2	,	,	PUNCT
gujaf-32	6	3	rendering	render	VERB
gujaf-32	6	4	such	such	ADJ
gujaf-32	6	5	accountability	accountability	NOUN
gujaf-32	6	6	is	be	AUX
gujaf-32	6	7	capable	capable	ADJ
gujaf-32	6	8	of	of	ADP
gujaf-32	6	9	further	further	ADJ
gujaf-32	6	10	eroding	erode	VERB
gujaf-32	6	11	profits	profit	NOUN
gujaf-32	6	12	;	;	PUNCT
gujaf-32	6	13	thus	thus	ADV
gujaf-32	6	14	,	,	PUNCT
gujaf-32	6	15	corporate	corporate	ADJ
gujaf-32	6	16	organisations	organisation	NOUN
gujaf-32	6	17	may	may	AUX
gujaf-32	6	18	render	render	VERB
gujaf-32	6	19	less	less	ADJ
gujaf-32	6	20	accountability	accountability	NOUN
gujaf-32	6	21	with	with	ADP
gujaf-32	6	22	payment	payment	NOUN
gujaf-32	6	23	of	of	ADP
gujaf-32	6	24	corporate	corporate	ADJ
gujaf-32	6	25	taxes	taxis	NOUN
gujaf-32	6	26	.	.	PUNCT
gujaf-32	7	1	therefore	therefore	ADV
gujaf-32	7	2	,	,	PUNCT
gujaf-32	7	3	the	the	DET
gujaf-32	7	4	aim	aim	NOUN
gujaf-32	7	5	of	of	ADP
gujaf-32	7	6	this	this	DET
gujaf-32	7	7	paper	paper	NOUN
gujaf-32	7	8	is	be	AUX
gujaf-32	7	9	to	to	PART
gujaf-32	7	10	evaluate	evaluate	VERB
gujaf-32	7	11	the	the	DET
gujaf-32	7	12	relationship	relationship	NOUN
gujaf-32	7	13	between	between	ADP
gujaf-32	7	14	corporate	corporate	ADJ
gujaf-32	7	15	tax	tax	NOUN
gujaf-32	7	16	,	,	PUNCT
gujaf-32	7	17	size	size	NOUN
gujaf-32	7	18	,	,	PUNCT
gujaf-32	7	19	profitability	profitability	NOUN
gujaf-32	7	20	and	and	CCONJ
gujaf-32	7	21	leverage	leverage	NOUN
gujaf-32	7	22	,	,	PUNCT
gujaf-32	7	23	and	and	CCONJ
gujaf-32	7	24	social	social	ADJ
gujaf-32	7	25	and	and	CCONJ
gujaf-32	7	26	environmental	environmental	ADJ
gujaf-32	7	27	accountability	accountability	NOUN
gujaf-32	7	28	by	by	ADP
gujaf-32	7	29	listed	list	VERB
gujaf-32	7	30	nigerian	nigerian	ADJ
gujaf-32	7	31	construction	construction	NOUN
gujaf-32	7	32	and	and	CCONJ
gujaf-32	7	33	building	building	NOUN
gujaf-32	7	34	materials	material	NOUN
gujaf-32	7	35	and	and	CCONJ
gujaf-32	7	36	pharmaceutical	pharmaceutical	NOUN
gujaf-32	7	37	and	and	CCONJ
gujaf-32	7	38	healthcare	healthcare	NOUN
gujaf-32	7	39	companies	company	NOUN
gujaf-32	7	40	from	from	ADP
gujaf-32	7	41	2009	2009	NUM
gujaf-32	7	42	to	to	ADP
gujaf-32	7	43	2018	2018	NUM
gujaf-32	7	44	.	.	PUNCT
gujaf-32	8	1	data	datum	NOUN
gujaf-32	8	2	on	on	ADP
gujaf-32	8	3	annual	annual	ADJ
gujaf-32	8	4	social	social	ADJ
gujaf-32	8	5	and	and	CCONJ
gujaf-32	8	6	environmental	environmental	ADJ
gujaf-32	8	7	disclosure	disclosure	NOUN
gujaf-32	8	8	are	be	AUX
gujaf-32	8	9	collected	collect	VERB
gujaf-32	8	10	from	from	ADP
gujaf-32	8	11	the	the	DET
gujaf-32	8	12	annual	annual	ADJ
gujaf-32	8	13	reports	report	NOUN
gujaf-32	8	14	and	and	CCONJ
gujaf-32	8	15	accounts	account	NOUN
gujaf-32	8	16	of	of	ADP
gujaf-32	8	17	5purposively	5purposively	ADV
gujaf-32	8	18	selected	select	VERB
gujaf-32	8	19	companies	company	NOUN
gujaf-32	8	20	each	each	PRON
gujaf-32	8	21	as	as	ADP
gujaf-32	8	22	samples	sample	NOUN
gujaf-32	8	23	from	from	ADP
gujaf-32	8	24	population	population	NOUN
gujaf-32	8	25	of	of	ADP
gujaf-32	8	26	9	9	NUM
gujaf-32	8	27	companies	company	NOUN
gujaf-32	8	28	in	in	ADP
gujaf-32	8	29	the	the	DET
gujaf-32	8	30	construction	construction	NOUN
gujaf-32	8	31	and	and	CCONJ
gujaf-32	8	32	10	10	NUM
gujaf-32	8	33	companies	company	NOUN
gujaf-32	8	34	in	in	ADP
gujaf-32	8	35	the	the	DET
gujaf-32	8	36	pharmaceutical	pharmaceutical	NOUN
gujaf-32	8	37	industries	industry	NOUN
gujaf-32	8	38	.	.	PUNCT
gujaf-32	9	1	social	social	ADJ
gujaf-32	9	2	and	and	CCONJ
gujaf-32	9	3	environmental	environmental	ADJ
gujaf-32	9	4	accountability	accountability	NOUN
gujaf-32	9	5	is	be	AUX
gujaf-32	9	6	evaluated	evaluate	VERB
gujaf-32	9	7	by	by	ADP
gujaf-32	9	8	obtaining	obtain	VERB
gujaf-32	9	9	quantity	quantity	NOUN
gujaf-32	9	10	of	of	ADP
gujaf-32	9	11	disclosure	disclosure	NOUN
gujaf-32	9	12	using	use	VERB
gujaf-32	9	13	modified	modify	VERB
gujaf-32	9	14	words	word	NOUN
gujaf-32	9	15	count	count	VERB
gujaf-32	9	16	content	content	NOUN
gujaf-32	9	17	analysis	analysis	NOUN
gujaf-32	9	18	while	while	SCONJ
gujaf-32	9	19	panel	panel	NOUN
gujaf-32	9	20	regression	regression	NOUN
gujaf-32	9	21	analysis	analysis	NOUN
gujaf-32	9	22	is	be	AUX
gujaf-32	9	23	conducted	conduct	VERB
gujaf-32	9	24	to	to	PART
gujaf-32	9	25	determine	determine	VERB
gujaf-32	9	26	the	the	DET
gujaf-32	9	27	influence	influence	NOUN
gujaf-32	9	28	of	of	ADP
gujaf-32	9	29	chosen	choose	VERB
gujaf-32	9	30	variables	variable	NOUN
gujaf-32	9	31	on	on	ADP
gujaf-32	9	32	the	the	DET
gujaf-32	9	33	disclosure	disclosure	NOUN
gujaf-32	9	34	.	.	PUNCT
gujaf-32	10	1	results	result	NOUN
gujaf-32	10	2	from	from	ADP
gujaf-32	10	3	the	the	DET
gujaf-32	10	4	study	study	NOUN
gujaf-32	10	5	indicated	indicate	VERB
gujaf-32	10	6	that	that	SCONJ
gujaf-32	10	7	corporate	corporate	ADJ
gujaf-32	10	8	size	size	NOUN
gujaf-32	10	9	statistically	statistically	ADV
gujaf-32	10	10	explain	explain	VERB
gujaf-32	10	11	csed	cse	VERB
gujaf-32	10	12	by	by	ADP
gujaf-32	10	13	construction	construction	NOUN
gujaf-32	10	14	companies	company	NOUN
gujaf-32	10	15	while	while	SCONJ
gujaf-32	10	16	leverage	leverage	NOUN
gujaf-32	10	17	is	be	AUX
gujaf-32	10	18	significant	significant	ADJ
gujaf-32	10	19	in	in	ADP
gujaf-32	10	20	pharmaceutical	pharmaceutical	ADJ
gujaf-32	10	21	companies	company	NOUN
gujaf-32	10	22	.	.	PUNCT
gujaf-32	11	1	corporate	corporate	ADJ
gujaf-32	11	2	tax	tax	NOUN
gujaf-32	11	3	is	be	AUX
gujaf-32	11	4	negatively	negatively	ADV
gujaf-32	11	5	related	relate	VERB
gujaf-32	11	6	with	with	ADP
gujaf-32	11	7	csed	cse	VERB
gujaf-32	11	8	in	in	ADP
gujaf-32	11	9	construction	construction	NOUN
gujaf-32	11	10	industry	industry	NOUN
gujaf-32	11	11	while	while	SCONJ
gujaf-32	11	12	other	other	ADJ
gujaf-32	11	13	variables	variable	NOUN
gujaf-32	11	14	are	be	AUX
gujaf-32	11	15	not	not	PART
gujaf-32	11	16	significant	significant	ADJ
gujaf-32	11	17	.	.	PUNCT
gujaf-32	12	1	stakeholder	stakeholder	NOUN
gujaf-32	12	2	theory	theory	NOUN
gujaf-32	12	3	explain	explain	VERB
gujaf-32	12	4	the	the	DET
gujaf-32	12	5	disclosure	disclosure	NOUN
gujaf-32	12	6	practices	practice	NOUN
gujaf-32	12	7	which	which	PRON
gujaf-32	12	8	have	have	VERB
gujaf-32	12	9	the	the	DET
gujaf-32	12	10	policy	policy	NOUN
gujaf-32	12	11	implications	implication	NOUN
gujaf-32	12	12	requiring	require	VERB
gujaf-32	12	13	more	more	ADV
gujaf-32	12	14	csed	cse	VERB
gujaf-32	12	15	by	by	ADP
gujaf-32	12	16	the	the	DET
gujaf-32	12	17	two	two	NUM
gujaf-32	12	18	industries	industry	NOUN
gujaf-32	12	19	while	while	SCONJ
gujaf-32	12	20	public	public	ADJ
gujaf-32	12	21	policy	policy	NOUN
gujaf-32	12	22	makers	maker	NOUN
gujaf-32	12	23	may	may	AUX
gujaf-32	12	24	regulate	regulate	VERB
gujaf-32	12	25	csed	cse	VERB
gujaf-32	12	26	in	in	ADP
gujaf-32	12	27	the	the	DET
gujaf-32	12	28	two	two	NUM
gujaf-32	12	29	industries	industry	NOUN
gujaf-32	12	30	.	.	PUNCT
gujaf-32	13	1	keywords	keyword	NOUN
gujaf-32	13	2	:	:	PUNCT
gujaf-32	13	3	corporate	corporate	ADJ
gujaf-32	13	4	tax	tax	NOUN
gujaf-32	13	5	,	,	PUNCT
gujaf-32	13	6	social	social	ADJ
gujaf-32	13	7	and	and	CCONJ
gujaf-32	13	8	environmental	environmental	ADJ
gujaf-32	13	9	disclosure	disclosure	NOUN
gujaf-32	13	10	,	,	PUNCT
gujaf-32	13	11	modified	modify	VERB
gujaf-32	13	12	word	word	NOUN
gujaf-32	13	13	counts	count	NOUN
gujaf-32	13	14	,	,	PUNCT
gujaf-32	13	15	stakeholder	stakeholder	NOUN
gujaf-32	13	16	theory	theory	NOUN
gujaf-32	13	17	.	.	PUNCT
gujaf-32	14	1	mailto:sdmshira86@yahoo.com	mailto:sdmshira86@yahoo.com	PROPN
gujaf-32	14	2	gusau	gusau	PROPN
gujaf-32	14	3	journal	journal	PROPN
gujaf-32	14	4	of	of	ADP
gujaf-32	14	5	accounting	accounting	NOUN
gujaf-32	14	6	and	and	CCONJ
gujaf-32	14	7	finance	finance	NOUN
gujaf-32	14	8	,	,	PUNCT
gujaf-32	14	9	vol	vol	NOUN
gujaf-32	14	10	.	.	PUNCT
gujaf-32	15	1	i	i	PRON
gujaf-32	15	2	,	,	PUNCT
gujaf-32	15	3	issue	issue	NOUN
gujaf-32	15	4	2	2	NUM
gujaf-32	15	5	,	,	PUNCT
gujaf-32	15	6	october	october	PROPN
gujaf-32	15	7	,	,	PUNCT
gujaf-32	15	8	2020	2020	NUM
gujaf-32	15	9	2	2	NUM
gujaf-32	15	10	1	1	NUM
gujaf-32	15	11	.	.	PUNCT
gujaf-32	15	12	introduction	introduction	NOUN
gujaf-32	15	13	corporate	corporate	ADJ
gujaf-32	15	14	social	social	ADJ
gujaf-32	15	15	and	and	CCONJ
gujaf-32	15	16	environmental	environmental	ADJ
gujaf-32	15	17	disclosure	disclosure	NOUN
gujaf-32	15	18	(	(	PUNCT
gujaf-32	15	19	sed	se	VERB
gujaf-32	15	20	)	)	PUNCT
gujaf-32	15	21	regarded	regard	VERB
gujaf-32	15	22	as	as	ADP
gujaf-32	15	23	an	an	DET
gujaf-32	15	24	informative	informative	ADJ
gujaf-32	15	25	accountability	accountability	NOUN
gujaf-32	15	26	(	(	PUNCT
gujaf-32	15	27	hassan	hassan	PROPN
gujaf-32	15	28	&	&	CCONJ
gujaf-32	15	29	kouhy	kouhy	PROPN
gujaf-32	15	30	,	,	PUNCT
gujaf-32	15	31	2015	2015	NUM
gujaf-32	15	32	)	)	PUNCT
gujaf-32	15	33	which	which	PRON
gujaf-32	15	34	is	be	AUX
gujaf-32	15	35	satisfying	satisfy	VERB
gujaf-32	15	36	stakeholders	stakeholder	NOUN
gujaf-32	15	37	interested	interested	ADJ
gujaf-32	15	38	in	in	ADP
gujaf-32	15	39	corporate	corporate	ADJ
gujaf-32	15	40	social	social	ADJ
gujaf-32	15	41	and	and	CCONJ
gujaf-32	15	42	environmental	environmental	ADJ
gujaf-32	15	43	accountability	accountability	NOUN
gujaf-32	15	44	and	and	CCONJ
gujaf-32	15	45	to	to	ADP
gujaf-32	15	46	corporate	corporate	ADJ
gujaf-32	15	47	organizations	organization	NOUN
gujaf-32	15	48	.	.	PUNCT
gujaf-32	16	1	on	on	ADP
gujaf-32	16	2	one	one	NUM
gujaf-32	16	3	hand	hand	NOUN
gujaf-32	16	4	,	,	PUNCT
gujaf-32	16	5	social	social	ADJ
gujaf-32	16	6	and	and	CCONJ
gujaf-32	16	7	environmental	environmental	ADJ
gujaf-32	16	8	disclosure	disclosure	NOUN
gujaf-32	16	9	by	by	ADP
gujaf-32	16	10	corporate	corporate	ADJ
gujaf-32	16	11	organizations	organization	NOUN
gujaf-32	16	12	is	be	AUX
gujaf-32	16	13	satisfying	satisfy	VERB
gujaf-32	16	14	stakeholders	stakeholder	NOUN
gujaf-32	16	15	interested	interested	ADJ
gujaf-32	16	16	in	in	ADP
gujaf-32	16	17	social	social	ADJ
gujaf-32	16	18	and	and	CCONJ
gujaf-32	16	19	environmental	environmental	ADJ
gujaf-32	16	20	accountability	accountability	NOUN
gujaf-32	16	21	by	by	ADP
gujaf-32	16	22	corporations	corporation	NOUN
gujaf-32	16	23	(	(	PUNCT
gujaf-32	16	24	mohammed	mohammed	PROPN
gujaf-32	16	25	,	,	PUNCT
gujaf-32	16	26	2016	2016	NUM
gujaf-32	16	27	)	)	PUNCT
gujaf-32	16	28	.	.	PUNCT
gujaf-32	17	1	on	on	ADP
gujaf-32	17	2	the	the	DET
gujaf-32	17	3	other	other	ADJ
gujaf-32	17	4	hand	hand	NOUN
gujaf-32	17	5	,	,	PUNCT
gujaf-32	17	6	corporate	corporate	ADJ
gujaf-32	17	7	organizations	organization	NOUN
gujaf-32	17	8	are	be	AUX
gujaf-32	17	9	found	find	VERB
gujaf-32	17	10	deriving	derive	VERB
gujaf-32	17	11	such	such	ADJ
gujaf-32	17	12	benefits	benefit	NOUN
gujaf-32	17	13	as	as	ADP
gujaf-32	17	14	enhancing	enhance	VERB
gujaf-32	17	15	corporate	corporate	ADJ
gujaf-32	17	16	image	image	NOUN
gujaf-32	17	17	and	and	CCONJ
gujaf-32	17	18	clout	clout	NOUN
gujaf-32	17	19	;	;	PUNCT
gujaf-32	17	20	increasing	increase	VERB
gujaf-32	17	21	sales	sale	NOUN
gujaf-32	17	22	and	and	CCONJ
gujaf-32	17	23	market	market	NOUN
gujaf-32	17	24	share	share	NOUN
gujaf-32	17	25	;	;	PUNCT
gujaf-32	17	26	increasing	increase	VERB
gujaf-32	17	27	corporate	corporate	ADJ
gujaf-32	17	28	appeal	appeal	NOUN
gujaf-32	17	29	to	to	ADP
gujaf-32	17	30	investors	investor	NOUN
gujaf-32	17	31	and	and	CCONJ
gujaf-32	17	32	financial	financial	ADJ
gujaf-32	17	33	analysts	analyst	NOUN
gujaf-32	17	34	;	;	PUNCT
gujaf-32	17	35	strengthening	strengthen	VERB
gujaf-32	17	36	brand	brand	NOUN
gujaf-32	17	37	position	position	NOUN
gujaf-32	17	38	;	;	PUNCT
gujaf-32	17	39	attracting	attract	VERB
gujaf-32	17	40	,	,	PUNCT
gujaf-32	17	41	motivating	motivating	NOUN
gujaf-32	17	42	and	and	CCONJ
gujaf-32	17	43	retaining	retain	VERB
gujaf-32	17	44	employees	employee	NOUN
gujaf-32	17	45	and	and	CCONJ
gujaf-32	17	46	decreasing	decrease	VERB
gujaf-32	17	47	operating	operating	NOUN
gujaf-32	17	48	costs	cost	NOUN
gujaf-32	17	49	(	(	PUNCT
gujaf-32	17	50	mohammed	mohammed	PROPN
gujaf-32	17	51	,	,	PUNCT
gujaf-32	17	52	2016	2016	NUM
gujaf-32	17	53	;	;	PUNCT
gujaf-32	17	54	kotler	kotler	PROPN
gujaf-32	17	55	and	and	CCONJ
gujaf-32	17	56	lee	lee	PROPN
gujaf-32	17	57	2005	2005	NUM
gujaf-32	17	58	)	)	PUNCT
gujaf-32	17	59	.	.	PUNCT
gujaf-32	18	1	despite	despite	SCONJ
gujaf-32	18	2	these	these	DET
gujaf-32	18	3	benefits	benefit	NOUN
gujaf-32	18	4	accruing	accrue	VERB
gujaf-32	18	5	to	to	ADP
gujaf-32	18	6	corporate	corporate	ADJ
gujaf-32	18	7	organizations	organization	NOUN
gujaf-32	18	8	,	,	PUNCT
gujaf-32	18	9	sed	se	VERB
gujaf-32	18	10	is	be	AUX
gujaf-32	18	11	regarded	regard	VERB
gujaf-32	18	12	as	as	ADP
gujaf-32	18	13	burden	burden	NOUN
gujaf-32	18	14	capable	capable	ADJ
gujaf-32	18	15	of	of	ADP
gujaf-32	18	16	eroding	erode	VERB
gujaf-32	18	17	corporate	corporate	ADJ
gujaf-32	18	18	profits	profit	NOUN
gujaf-32	18	19	(	(	PUNCT
gujaf-32	18	20	mohammed	mohammed	PROPN
gujaf-32	18	21	,	,	PUNCT
gujaf-32	18	22	hassan	hassan	PROPN
gujaf-32	18	23	&	&	CCONJ
gujaf-32	18	24	bala	bala	PROPN
gujaf-32	18	25	,	,	PUNCT
gujaf-32	18	26	2020	2020	NUM
gujaf-32	18	27	;	;	PUNCT
gujaf-32	18	28	michel	michel	PROPN
gujaf-32	18	29	&	&	CCONJ
gujaf-32	18	30	buler	buler	PROPN
gujaf-32	18	31	,	,	PUNCT
gujaf-32	18	32	2016	2016	NUM
gujaf-32	18	33	)	)	PUNCT
gujaf-32	18	34	;	;	PUNCT
gujaf-32	18	35	thus	thus	ADV
gujaf-32	18	36	,	,	PUNCT
gujaf-32	18	37	corporate	corporate	ADJ
gujaf-32	18	38	organizations	organization	NOUN
gujaf-32	18	39	especially	especially	ADV
gujaf-32	18	40	in	in	ADP
gujaf-32	18	41	developing	develop	VERB
gujaf-32	18	42	countries	country	NOUN
gujaf-32	18	43	are	be	AUX
gujaf-32	18	44	not	not	PART
gujaf-32	18	45	adequately	adequately	ADV
gujaf-32	18	46	accounting	account	VERB
gujaf-32	18	47	for	for	ADP
gujaf-32	18	48	their	their	PRON
gujaf-32	18	49	interactions	interaction	NOUN
gujaf-32	18	50	with	with	ADP
gujaf-32	18	51	the	the	DET
gujaf-32	18	52	society	society	NOUN
gujaf-32	18	53	and	and	CCONJ
gujaf-32	18	54	environment	environment	NOUN
gujaf-32	18	55	(	(	PUNCT
gujaf-32	18	56	mohammed	mohammed	PROPN
gujaf-32	18	57	,	,	PUNCT
gujaf-32	18	58	2016	2016	NUM
gujaf-32	18	59	;	;	PUNCT
gujaf-32	18	60	hassan	hassan	PROPN
gujaf-32	18	61	&	&	CCONJ
gujaf-32	18	62	kouhy	kouhy	PROPN
gujaf-32	18	63	,	,	PUNCT
gujaf-32	18	64	2015	2015	NUM
gujaf-32	18	65	)	)	PUNCT
gujaf-32	18	66	.	.	PUNCT
gujaf-32	19	1	while	while	SCONJ
gujaf-32	19	2	corporate	corporate	ADJ
gujaf-32	19	3	organizations	organization	NOUN
gujaf-32	19	4	are	be	AUX
gujaf-32	19	5	perceiving	perceive	VERB
gujaf-32	19	6	sed	se	VERB
gujaf-32	19	7	as	as	ADP
gujaf-32	19	8	burden	burden	NOUN
gujaf-32	19	9	,	,	PUNCT
gujaf-32	19	10	payments	payment	NOUN
gujaf-32	19	11	of	of	ADP
gujaf-32	19	12	corporate	corporate	ADJ
gujaf-32	19	13	tax	tax	NOUN
gujaf-32	19	14	that	that	PRON
gujaf-32	19	15	raises	raise	VERB
gujaf-32	19	16	finances	finance	NOUN
gujaf-32	19	17	for	for	ADP
gujaf-32	19	18	public	public	ADJ
gujaf-32	19	19	expenditures	expenditure	NOUN
gujaf-32	19	20	,	,	PUNCT
gujaf-32	19	21	assist	assist	VERB
gujaf-32	19	22	in	in	ADP
gujaf-32	19	23	income	income	NOUN
gujaf-32	19	24	redistribution	redistribution	NOUN
gujaf-32	19	25	and	and	CCONJ
gujaf-32	19	26	regulation	regulation	NOUN
gujaf-32	19	27	of	of	ADP
gujaf-32	19	28	economic	economic	ADJ
gujaf-32	19	29	activities	activity	NOUN
gujaf-32	19	30	(	(	PUNCT
gujaf-32	19	31	mclure	mclure	NOUN
gujaf-32	19	32	,	,	PUNCT
gujaf-32	19	33	neumark	neumark	PROPN
gujaf-32	19	34	&	&	CCONJ
gujaf-32	19	35	cox	cox	PROPN
gujaf-32	19	36	,	,	PUNCT
gujaf-32	19	37	2020	2020	NUM
gujaf-32	19	38	;	;	PUNCT
gujaf-32	19	39	avi	avi	NOUN
gujaf-32	19	40	-	-	PUNCT
gujaf-32	19	41	yonah	yonah	ADJ
gujaf-32	19	42	,	,	PUNCT
gujaf-32	19	43	2006	2006	NUM
gujaf-32	19	44	)	)	PUNCT
gujaf-32	19	45	is	be	AUX
gujaf-32	19	46	also	also	ADV
gujaf-32	19	47	considered	consider	VERB
gujaf-32	19	48	as	as	ADP
gujaf-32	19	49	additional	additional	ADJ
gujaf-32	19	50	burden	burden	NOUN
gujaf-32	19	51	which	which	PRON
gujaf-32	19	52	is	be	AUX
gujaf-32	19	53	being	be	AUX
gujaf-32	19	54	legally	legally	ADV
gujaf-32	19	55	avoided	avoid	VERB
gujaf-32	19	56	and	and	CCONJ
gujaf-32	19	57	even	even	ADV
gujaf-32	19	58	illegally	illegally	ADV
gujaf-32	19	59	evaded	evade	VERB
gujaf-32	19	60	despite	despite	SCONJ
gujaf-32	19	61	its	its	PRON
gujaf-32	19	62	importance	importance	NOUN
gujaf-32	19	63	.	.	PUNCT
gujaf-32	20	1	however	however	ADV
gujaf-32	20	2	,	,	PUNCT
gujaf-32	20	3	while	while	SCONJ
gujaf-32	20	4	corporate	corporate	ADJ
gujaf-32	20	5	organizations	organization	NOUN
gujaf-32	20	6	are	be	AUX
gujaf-32	20	7	following	follow	VERB
gujaf-32	20	8	legal	legal	ADJ
gujaf-32	20	9	and	and	CCONJ
gujaf-32	20	10	illegal	illegal	ADJ
gujaf-32	20	11	means	mean	NOUN
gujaf-32	20	12	to	to	PART
gujaf-32	20	13	reduce	reduce	VERB
gujaf-32	20	14	their	their	PRON
gujaf-32	20	15	burden	burden	NOUN
gujaf-32	20	16	of	of	ADP
gujaf-32	20	17	taxes	taxis	NOUN
gujaf-32	20	18	and	and	CCONJ
gujaf-32	20	19	enhance	enhance	VERB
gujaf-32	20	20	their	their	PRON
gujaf-32	20	21	profits	profit	NOUN
gujaf-32	20	22	,	,	PUNCT
gujaf-32	20	23	they	they	PRON
gujaf-32	20	24	are	be	AUX
gujaf-32	20	25	facing	face	VERB
gujaf-32	20	26	increasing	increase	VERB
gujaf-32	20	27	public	public	ADJ
gujaf-32	20	28	pressure	pressure	NOUN
gujaf-32	20	29	to	to	PART
gujaf-32	20	30	render	render	VERB
gujaf-32	20	31	accountability	accountability	NOUN
gujaf-32	20	32	on	on	ADP
gujaf-32	20	33	their	their	PRON
gujaf-32	20	34	interactions	interaction	NOUN
gujaf-32	20	35	with	with	ADP
gujaf-32	20	36	the	the	DET
gujaf-32	20	37	society	society	NOUN
gujaf-32	20	38	and	and	CCONJ
gujaf-32	20	39	the	the	DET
gujaf-32	20	40	environment	environment	NOUN
gujaf-32	20	41	.	.	PUNCT
gujaf-32	21	1	rendering	render	VERB
gujaf-32	21	2	such	such	ADJ
gujaf-32	21	3	accountability	accountability	NOUN
gujaf-32	21	4	which	which	PRON
gujaf-32	21	5	could	could	AUX
gujaf-32	21	6	be	be	AUX
gujaf-32	21	7	discharged	discharge	VERB
gujaf-32	21	8	through	through	ADP
gujaf-32	21	9	corporate	corporate	ADJ
gujaf-32	21	10	social	social	ADJ
gujaf-32	21	11	and	and	CCONJ
gujaf-32	21	12	environmental	environmental	ADJ
gujaf-32	21	13	disclosure	disclosure	NOUN
gujaf-32	21	14	(	(	PUNCT
gujaf-32	21	15	csed	cse	VERB
gujaf-32	21	16	)	)	PUNCT
gujaf-32	21	17	means	mean	VERB
gujaf-32	21	18	further	far	ADV
gujaf-32	21	19	eroding	erode	VERB
gujaf-32	21	20	of	of	ADP
gujaf-32	21	21	corporate	corporate	ADJ
gujaf-32	21	22	profits	profit	NOUN
gujaf-32	21	23	(	(	PUNCT
gujaf-32	21	24	hamidu	hamidu	X
gujaf-32	21	25	,	,	PUNCT
gujaf-32	21	26	haron&amran	haron&amran	NUM
gujaf-32	21	27	,	,	PUNCT
gujaf-32	21	28	2018	2018	NUM
gujaf-32	21	29	;	;	PUNCT
gujaf-32	21	30	mohammed	mohammed	PROPN
gujaf-32	21	31	,	,	PUNCT
gujaf-32	21	32	hassan	hassan	PROPN
gujaf-32	21	33	&	&	CCONJ
gujaf-32	21	34	bala	bala	PROPN
gujaf-32	21	35	,	,	PUNCT
gujaf-32	21	36	2020	2020	NUM
gujaf-32	21	37	;	;	PUNCT
gujaf-32	21	38	michel	michel	PROPN
gujaf-32	21	39	&	&	CCONJ
gujaf-32	21	40	buler	buler	PROPN
gujaf-32	21	41	,	,	PUNCT
gujaf-32	21	42	2016	2016	NUM
gujaf-32	21	43	)	)	PUNCT
gujaf-32	21	44	.	.	PUNCT
gujaf-32	22	1	consequently	consequently	ADV
gujaf-32	22	2	,	,	PUNCT
gujaf-32	22	3	this	this	DET
gujaf-32	22	4	study	study	NOUN
gujaf-32	22	5	argue	argue	VERB
gujaf-32	22	6	that	that	SCONJ
gujaf-32	22	7	corporate	corporate	ADJ
gujaf-32	22	8	organizations	organization	NOUN
gujaf-32	22	9	may	may	AUX
gujaf-32	22	10	tend	tend	VERB
gujaf-32	22	11	to	to	PART
gujaf-32	22	12	provide	provide	VERB
gujaf-32	22	13	less	less	ADV
gujaf-32	22	14	social	social	ADJ
gujaf-32	22	15	and	and	CCONJ
gujaf-32	22	16	environmental	environmental	ADJ
gujaf-32	22	17	accountability	accountability	NOUN
gujaf-32	22	18	regarded	regard	VERB
gujaf-32	22	19	as	as	ADP
gujaf-32	22	20	additional	additional	ADJ
gujaf-32	22	21	burden	burden	NOUN
gujaf-32	22	22	on	on	ADP
gujaf-32	22	23	profits	profit	NOUN
gujaf-32	22	24	on	on	ADP
gujaf-32	22	25	payment	payment	NOUN
gujaf-32	22	26	of	of	ADP
gujaf-32	22	27	corporate	corporate	ADJ
gujaf-32	22	28	taxes	taxis	NOUN
gujaf-32	22	29	.	.	PUNCT
gujaf-32	23	1	therefore	therefore	ADV
gujaf-32	23	2	,	,	PUNCT
gujaf-32	23	3	the	the	DET
gujaf-32	23	4	aim	aim	NOUN
gujaf-32	23	5	of	of	ADP
gujaf-32	23	6	this	this	DET
gujaf-32	23	7	paper	paper	NOUN
gujaf-32	23	8	is	be	AUX
gujaf-32	23	9	to	to	PART
gujaf-32	23	10	investigate	investigate	VERB
gujaf-32	23	11	the	the	DET
gujaf-32	23	12	effects	effect	NOUN
gujaf-32	23	13	of	of	ADP
gujaf-32	23	14	corporate	corporate	ADJ
gujaf-32	23	15	tax	tax	NOUN
gujaf-32	23	16	,	,	PUNCT
gujaf-32	23	17	size	size	NOUN
gujaf-32	23	18	,	,	PUNCT
gujaf-32	23	19	profitability	profitability	NOUN
gujaf-32	23	20	and	and	CCONJ
gujaf-32	23	21	leverage	leverage	NOUN
gujaf-32	23	22	on	on	ADP
gujaf-32	23	23	csed	cse	VERB
gujaf-32	23	24	practices	practice	NOUN
gujaf-32	23	25	by	by	ADP
gujaf-32	23	26	listed	list	VERB
gujaf-32	23	27	nigerian	nigerian	ADJ
gujaf-32	23	28	construction	construction	NOUN
gujaf-32	23	29	and	and	CCONJ
gujaf-32	23	30	building	building	NOUN
gujaf-32	23	31	materials	material	NOUN
gujaf-32	23	32	and	and	CCONJ
gujaf-32	23	33	pharmaceutical	pharmaceutical	NOUN
gujaf-32	23	34	and	and	CCONJ
gujaf-32	23	35	healthcare	healthcare	NOUN
gujaf-32	23	36	companies	company	NOUN
gujaf-32	23	37	2009	2009	NUM
gujaf-32	23	38	–	–	PUNCT
gujaf-32	23	39	2018.this	2018.this	DET
gujaf-32	23	40	study	study	NOUN
gujaf-32	23	41	may	may	AUX
gujaf-32	23	42	perhaps	perhaps	ADV
gujaf-32	23	43	contribute	contribute	VERB
gujaf-32	23	44	to	to	ADP
gujaf-32	23	45	emerging	emerge	VERB
gujaf-32	23	46	studies	study	NOUN
gujaf-32	23	47	on	on	ADP
gujaf-32	23	48	the	the	DET
gujaf-32	23	49	effect	effect	NOUN
gujaf-32	23	50	of	of	ADP
gujaf-32	23	51	corporate	corporate	ADJ
gujaf-32	23	52	tax	tax	NOUN
gujaf-32	23	53	and	and	CCONJ
gujaf-32	23	54	the	the	DET
gujaf-32	23	55	other	other	ADJ
gujaf-32	23	56	chosen	choose	VERB
gujaf-32	23	57	variables	variable	NOUN
gujaf-32	23	58	on	on	ADP
gujaf-32	23	59	their	their	PRON
gujaf-32	23	60	influence	influence	NOUN
gujaf-32	23	61	on	on	ADP
gujaf-32	23	62	social	social	ADJ
gujaf-32	23	63	and	and	CCONJ
gujaf-32	23	64	environmental	environmental	ADJ
gujaf-32	23	65	disclosure	disclosure	NOUN
gujaf-32	23	66	(	(	PUNCT
gujaf-32	23	67	sed	sed	ADJ
gujaf-32	23	68	)	)	PUNCT
gujaf-32	23	69	practices	practice	NOUN
gujaf-32	23	70	of	of	ADP
gujaf-32	23	71	corporate	corporate	ADJ
gujaf-32	23	72	organisations	organisation	NOUN
gujaf-32	23	73	.	.	PUNCT
gujaf-32	24	1	two	two	NUM
gujaf-32	24	2	,	,	PUNCT
gujaf-32	24	3	the	the	DET
gujaf-32	24	4	gusau	gusau	ADJ
gujaf-32	24	5	journal	journal	NOUN
gujaf-32	24	6	of	of	ADP
gujaf-32	24	7	accounting	accounting	NOUN
gujaf-32	24	8	and	and	CCONJ
gujaf-32	24	9	finance	finance	NOUN
gujaf-32	24	10	,	,	PUNCT
gujaf-32	24	11	vol	vol	NOUN
gujaf-32	24	12	.	.	PUNCT
gujaf-32	25	1	i	i	PRON
gujaf-32	25	2	,	,	PUNCT
gujaf-32	25	3	issue	issue	NOUN
gujaf-32	25	4	2	2	NUM
gujaf-32	25	5	,	,	PUNCT
gujaf-32	25	6	october	october	PROPN
gujaf-32	25	7	,	,	PUNCT
gujaf-32	25	8	2020	2020	NUM
gujaf-32	25	9	3	3	NUM
gujaf-32	25	10	study	study	NOUN
gujaf-32	25	11	will	will	AUX
gujaf-32	25	12	contribute	contribute	VERB
gujaf-32	25	13	to	to	ADP
gujaf-32	25	14	the	the	DET
gujaf-32	25	15	call	call	NOUN
gujaf-32	25	16	for	for	ADP
gujaf-32	25	17	more	more	ADJ
gujaf-32	25	18	studies	study	NOUN
gujaf-32	25	19	on	on	ADP
gujaf-32	25	20	social	social	ADJ
gujaf-32	25	21	and	and	CCONJ
gujaf-32	25	22	environmental	environmental	ADJ
gujaf-32	25	23	accountability	accountability	NOUN
gujaf-32	25	24	by	by	ADP
gujaf-32	25	25	listed	list	VERB
gujaf-32	25	26	nigerian	nigerian	ADJ
gujaf-32	25	27	construction	construction	NOUN
gujaf-32	25	28	and	and	CCONJ
gujaf-32	25	29	building	building	NOUN
gujaf-32	25	30	materials	material	NOUN
gujaf-32	25	31	and	and	CCONJ
gujaf-32	25	32	pharmaceutical	pharmaceutical	NOUN
gujaf-32	25	33	and	and	CCONJ
gujaf-32	25	34	healthcare	healthcare	NOUN
gujaf-32	25	35	companies	company	NOUN
gujaf-32	25	36	.	.	PUNCT
gujaf-32	26	1	three	three	NUM
gujaf-32	26	2	,	,	PUNCT
gujaf-32	26	3	the	the	DET
gujaf-32	26	4	use	use	NOUN
gujaf-32	26	5	of	of	ADP
gujaf-32	26	6	modified	modify	VERB
gujaf-32	26	7	word	word	NOUN
gujaf-32	26	8	count	count	NOUN
gujaf-32	26	9	content	content	NOUN
gujaf-32	26	10	analysis	analysis	NOUN
gujaf-32	26	11	in	in	ADP
gujaf-32	26	12	collecting	collect	VERB
gujaf-32	26	13	data	datum	NOUN
gujaf-32	26	14	for	for	ADP
gujaf-32	26	15	the	the	DET
gujaf-32	26	16	study	study	NOUN
gujaf-32	26	17	may	may	AUX
gujaf-32	26	18	be	be	AUX
gujaf-32	26	19	another	another	DET
gujaf-32	26	20	contribution	contribution	NOUN
gujaf-32	26	21	.	.	PUNCT
gujaf-32	27	1	this	this	PRON
gujaf-32	27	2	is	be	AUX
gujaf-32	27	3	section	section	NOUN
gujaf-32	27	4	one	one	NUM
gujaf-32	27	5	of	of	ADP
gujaf-32	27	6	the	the	DET
gujaf-32	27	7	paper	paper	NOUN
gujaf-32	27	8	;	;	PUNCT
gujaf-32	27	9	section	section	NOUN
gujaf-32	27	10	two	two	NUM
gujaf-32	27	11	is	be	AUX
gujaf-32	27	12	literature	literature	NOUN
gujaf-32	27	13	review	review	NOUN
gujaf-32	27	14	;	;	PUNCT
gujaf-32	27	15	section	section	NOUN
gujaf-32	27	16	three	three	NUM
gujaf-32	27	17	is	be	AUX
gujaf-32	27	18	methodologyof	methodologyof	NOUN
gujaf-32	27	19	the	the	DET
gujaf-32	27	20	study	study	NOUN
gujaf-32	27	21	;	;	PUNCT
gujaf-32	27	22	section	section	NOUN
gujaf-32	27	23	four	four	NUM
gujaf-32	27	24	isresults	isresult	NOUN
gujaf-32	27	25	and	and	CCONJ
gujaf-32	27	26	discussions	discussion	NOUN
gujaf-32	27	27	while	while	SCONJ
gujaf-32	27	28	section	section	NOUN
gujaf-32	27	29	five	five	NUM
gujaf-32	27	30	is	be	AUX
gujaf-32	27	31	conclusion	conclusion	NOUN
gujaf-32	27	32	and	and	CCONJ
gujaf-32	27	33	recommendations	recommendation	NOUN
gujaf-32	27	34	of	of	ADP
gujaf-32	27	35	the	the	DET
gujaf-32	27	36	study	study	NOUN
gujaf-32	27	37	.	.	PUNCT
gujaf-32	28	1	2.1	2.1	NUM
gujaf-32	28	2	literature	literature	NOUN
gujaf-32	28	3	review	review	NOUN
gujaf-32	28	4	this	this	DET
gujaf-32	28	5	section	section	NOUN
gujaf-32	28	6	reviewed	review	VERB
gujaf-32	28	7	existing	exist	VERB
gujaf-32	28	8	literature	literature	NOUN
gujaf-32	28	9	relevant	relevant	ADJ
gujaf-32	28	10	to	to	ADP
gujaf-32	28	11	this	this	DET
gujaf-32	28	12	study	study	NOUN
gujaf-32	28	13	with	with	ADP
gujaf-32	28	14	a	a	DET
gujaf-32	28	15	view	view	NOUN
gujaf-32	28	16	to	to	ADP
gujaf-32	28	17	demonstrating	demonstrate	VERB
gujaf-32	28	18	the	the	DET
gujaf-32	28	19	conduct	conduct	NOUN
gujaf-32	28	20	of	of	ADP
gujaf-32	28	21	studies	study	NOUN
gujaf-32	28	22	in	in	ADP
gujaf-32	28	23	the	the	DET
gujaf-32	28	24	area	area	NOUN
gujaf-32	28	25	,	,	PUNCT
gujaf-32	28	26	identifying	identify	VERB
gujaf-32	28	27	research	research	NOUN
gujaf-32	28	28	gaps	gap	NOUN
gujaf-32	28	29	that	that	SCONJ
gujaf-32	28	30	the	the	DET
gujaf-32	28	31	study	study	NOUN
gujaf-32	28	32	attempts	attempt	VERB
gujaf-32	28	33	to	to	PART
gujaf-32	28	34	fill	fill	VERB
gujaf-32	28	35	and	and	CCONJ
gujaf-32	28	36	its	its	PRON
gujaf-32	28	37	possible	possible	ADJ
gujaf-32	28	38	contributions	contribution	NOUN
gujaf-32	28	39	to	to	ADP
gujaf-32	28	40	the	the	DET
gujaf-32	28	41	area	area	NOUN
gujaf-32	28	42	.	.	PUNCT
gujaf-32	29	1	mohammed	mohammed	PROPN
gujaf-32	29	2	,	,	PUNCT
gujaf-32	29	3	gimba	gimba	NOUN
gujaf-32	29	4	,	,	PUNCT
gujaf-32	29	5	sulaiman	sulaiman	NOUN
gujaf-32	29	6	,	,	PUNCT
gujaf-32	29	7	adam	adam	PROPN
gujaf-32	29	8	and	and	CCONJ
gujaf-32	29	9	muhammad	muhammad	PROPN
gujaf-32	29	10	(	(	PUNCT
gujaf-32	29	11	2020	2020	NUM
gujaf-32	29	12	)	)	PUNCT
gujaf-32	29	13	evaluated	evaluate	VERB
gujaf-32	29	14	the	the	DET
gujaf-32	29	15	social	social	ADJ
gujaf-32	29	16	and	and	CCONJ
gujaf-32	29	17	environmental	environmental	ADJ
gujaf-32	29	18	accountability	accountability	NOUN
gujaf-32	29	19	practices	practice	NOUN
gujaf-32	29	20	of	of	ADP
gujaf-32	29	21	sampled	sample	VERB
gujaf-32	29	22	listed	list	VERB
gujaf-32	29	23	companies	company	NOUN
gujaf-32	29	24	in	in	ADP
gujaf-32	29	25	the	the	DET
gujaf-32	29	26	nigerian	nigerian	ADJ
gujaf-32	29	27	construction	construction	NOUN
gujaf-32	29	28	and	and	CCONJ
gujaf-32	29	29	building	building	NOUN
gujaf-32	29	30	materials	material	NOUN
gujaf-32	29	31	industry	industry	NOUN
gujaf-32	29	32	2009	2009	NUM
gujaf-32	29	33	to	to	ADP
gujaf-32	29	34	2018	2018	NUM
gujaf-32	29	35	.	.	PUNCT
gujaf-32	30	1	modified	modify	VERB
gujaf-32	30	2	words	word	NOUN
gujaf-32	30	3	count	count	VERB
gujaf-32	30	4	content	content	NOUN
gujaf-32	30	5	analysis	analysis	NOUN
gujaf-32	30	6	of	of	ADP
gujaf-32	30	7	annual	annual	ADJ
gujaf-32	30	8	reports	report	NOUN
gujaf-32	30	9	and	and	CCONJ
gujaf-32	30	10	accounts	account	NOUN
gujaf-32	30	11	of	of	ADP
gujaf-32	30	12	sampled	sample	VERB
gujaf-32	30	13	ten	ten	NUM
gujaf-32	30	14	companies	company	NOUN
gujaf-32	30	15	was	be	AUX
gujaf-32	30	16	conducted	conduct	VERB
gujaf-32	30	17	to	to	PART
gujaf-32	30	18	evaluate	evaluate	VERB
gujaf-32	30	19	the	the	DET
gujaf-32	30	20	disclosure	disclosure	NOUN
gujaf-32	30	21	practices	practice	NOUN
gujaf-32	30	22	which	which	PRON
gujaf-32	30	23	were	be	AUX
gujaf-32	30	24	benchmarked	benchmarke	VERB
gujaf-32	30	25	on	on	ADP
gujaf-32	30	26	gri	gri	PROPN
gujaf-32	30	27	reporting	report	VERB
gujaf-32	30	28	guidelines	guideline	NOUN
gujaf-32	30	29	.	.	PUNCT
gujaf-32	31	1	descriptive	descriptive	ADJ
gujaf-32	31	2	statistics	statistic	NOUN
gujaf-32	31	3	are	be	AUX
gujaf-32	31	4	utilized	utilize	VERB
gujaf-32	31	5	to	to	PART
gujaf-32	31	6	present	present	VERB
gujaf-32	31	7	collected	collect	VERB
gujaf-32	31	8	and	and	CCONJ
gujaf-32	31	9	analysed	analyse	VERB
gujaf-32	31	10	data	datum	NOUN
gujaf-32	31	11	while	while	SCONJ
gujaf-32	31	12	legitimacy	legitimacy	NOUN
gujaf-32	31	13	theory	theory	NOUN
gujaf-32	31	14	underpinned	underpin	VERB
gujaf-32	31	15	the	the	DET
gujaf-32	31	16	study	study	NOUN
gujaf-32	31	17	.	.	PUNCT
gujaf-32	32	1	findings	finding	NOUN
gujaf-32	32	2	indicated	indicate	VERB
gujaf-32	32	3	that	that	SCONJ
gujaf-32	32	4	construction	construction	NOUN
gujaf-32	32	5	and	and	CCONJ
gujaf-32	32	6	building	building	NOUN
gujaf-32	32	7	materials	material	NOUN
gujaf-32	32	8	companies	company	NOUN
gujaf-32	32	9	are	be	AUX
gujaf-32	32	10	not	not	PART
gujaf-32	32	11	rendering	render	VERB
gujaf-32	32	12	proper	proper	ADJ
gujaf-32	32	13	accountability	accountability	NOUN
gujaf-32	32	14	through	through	ADP
gujaf-32	32	15	disclosing	disclose	VERB
gujaf-32	32	16	their	their	PRON
gujaf-32	32	17	social	social	ADJ
gujaf-32	32	18	and	and	CCONJ
gujaf-32	32	19	environmental	environmental	ADJ
gujaf-32	32	20	impacts	impact	NOUN
gujaf-32	32	21	in	in	ADP
gujaf-32	32	22	the	the	DET
gujaf-32	32	23	annual	annual	ADJ
gujaf-32	32	24	reports	report	NOUN
gujaf-32	32	25	and	and	CCONJ
gujaf-32	32	26	accounts	account	NOUN
gujaf-32	32	27	.	.	PUNCT
gujaf-32	33	1	likewise	likewise	ADV
gujaf-32	33	2	,	,	PUNCT
gujaf-32	33	3	the	the	DET
gujaf-32	33	4	few	few	ADJ
gujaf-32	33	5	disclosures	disclosure	NOUN
gujaf-32	33	6	made	make	VERB
gujaf-32	33	7	are	be	AUX
gujaf-32	33	8	to	to	PART
gujaf-32	33	9	satisfy	satisfy	VERB
gujaf-32	33	10	the	the	DET
gujaf-32	33	11	needs	need	NOUN
gujaf-32	33	12	of	of	ADP
gujaf-32	33	13	strong	strong	ADJ
gujaf-32	33	14	legitimacy	legitimacy	NOUN
gujaf-32	33	15	conferring	confer	VERB
gujaf-32	33	16	groups	group	NOUN
gujaf-32	33	17	to	to	PART
gujaf-32	33	18	maintain	maintain	VERB
gujaf-32	33	19	legitimacy	legitimacy	NOUN
gujaf-32	33	20	rather	rather	ADV
gujaf-32	33	21	than	than	ADP
gujaf-32	33	22	to	to	PART
gujaf-32	33	23	render	render	VERB
gujaf-32	33	24	accountability	accountability	NOUN
gujaf-32	33	25	.	.	PUNCT
gujaf-32	34	1	the	the	DET
gujaf-32	34	2	study	study	NOUN
gujaf-32	34	3	recommends	recommend	VERB
gujaf-32	34	4	conduct	conduct	NOUN
gujaf-32	34	5	of	of	ADP
gujaf-32	34	6	more	more	ADV
gujaf-32	34	7	empirical	empirical	ADJ
gujaf-32	34	8	investigations	investigation	NOUN
gujaf-32	34	9	in	in	ADP
gujaf-32	34	10	the	the	DET
gujaf-32	34	11	industry	industry	NOUN
gujaf-32	34	12	to	to	PART
gujaf-32	34	13	assist	assist	VERB
gujaf-32	34	14	in	in	ADP
gujaf-32	34	15	better	well	ADJ
gujaf-32	34	16	understanding	understanding	NOUN
gujaf-32	34	17	of	of	ADP
gujaf-32	34	18	the	the	DET
gujaf-32	34	19	social	social	ADJ
gujaf-32	34	20	and	and	CCONJ
gujaf-32	34	21	environmental	environmental	ADJ
gujaf-32	34	22	accountability	accountability	NOUN
gujaf-32	34	23	of	of	ADP
gujaf-32	34	24	companies	company	NOUN
gujaf-32	34	25	in	in	ADP
gujaf-32	34	26	the	the	DET
gujaf-32	34	27	industry	industry	NOUN
gujaf-32	34	28	.	.	PUNCT
gujaf-32	35	1	mohammed	mohammed	PROPN
gujaf-32	35	2	,	,	PUNCT
gujaf-32	35	3	adamu	adamu	PROPN
gujaf-32	35	4	,	,	PUNCT
gujaf-32	35	5	mohammed	mohammed	PROPN
gujaf-32	35	6	,	,	PUNCT
gujaf-32	35	7	garba	garba	PROPN
gujaf-32	35	8	,	,	PUNCT
gujaf-32	35	9	and	and	CCONJ
gujaf-32	35	10	sulaiman	sulaiman	PROPN
gujaf-32	35	11	(	(	PUNCT
gujaf-32	35	12	2020	2020	NUM
gujaf-32	35	13	)	)	PUNCT
gujaf-32	35	14	descriptively	descriptively	ADV
gujaf-32	35	15	evaluated	evaluate	VERB
gujaf-32	35	16	the	the	DET
gujaf-32	35	17	performance	performance	NOUN
gujaf-32	35	18	of	of	ADP
gujaf-32	35	19	the	the	DET
gujaf-32	35	20	nigerian	nigerian	ADJ
gujaf-32	35	21	pharmaceutical	pharmaceutical	NOUN
gujaf-32	35	22	industry	industry	NOUN
gujaf-32	35	23	on	on	ADP
gujaf-32	35	24	its	its	PRON
gujaf-32	35	25	social	social	ADJ
gujaf-32	35	26	and	and	CCONJ
gujaf-32	35	27	environmental	environmental	ADJ
gujaf-32	35	28	accountability	accountability	NOUN
gujaf-32	35	29	2009	2009	NUM
gujaf-32	35	30	to	to	ADP
gujaf-32	35	31	2018	2018	NUM
gujaf-32	35	32	.	.	PUNCT
gujaf-32	36	1	data	datum	NOUN
gujaf-32	36	2	for	for	ADP
gujaf-32	36	3	the	the	DET
gujaf-32	36	4	study	study	NOUN
gujaf-32	36	5	was	be	AUX
gujaf-32	36	6	obtained	obtain	VERB
gujaf-32	36	7	from	from	ADP
gujaf-32	36	8	online	online	ADJ
gujaf-32	36	9	annual	annual	ADJ
gujaf-32	36	10	reports	report	NOUN
gujaf-32	36	11	and	and	CCONJ
gujaf-32	36	12	accounts	account	NOUN
gujaf-32	36	13	of	of	ADP
gujaf-32	36	14	sampled	sample	VERB
gujaf-32	36	15	companies	company	NOUN
gujaf-32	36	16	by	by	ADP
gujaf-32	36	17	means	mean	NOUN
gujaf-32	36	18	of	of	ADP
gujaf-32	36	19	modified	modify	VERB
gujaf-32	36	20	word	word	NOUN
gujaf-32	36	21	count	count	NOUN
gujaf-32	36	22	content	content	NOUN
gujaf-32	36	23	analysis	analysis	NOUN
gujaf-32	36	24	of	of	ADP
gujaf-32	36	25	social	social	ADJ
gujaf-32	36	26	and	and	CCONJ
gujaf-32	36	27	environmental	environmental	ADJ
gujaf-32	36	28	disclosure	disclosure	NOUN
gujaf-32	36	29	of	of	ADP
gujaf-32	36	30	sampled	sample	VERB
gujaf-32	36	31	companies	company	NOUN
gujaf-32	36	32	.	.	PUNCT
gujaf-32	37	1	the	the	DET
gujaf-32	37	2	collected	collect	VERB
gujaf-32	37	3	data	datum	NOUN
gujaf-32	37	4	are	be	AUX
gujaf-32	37	5	then	then	ADV
gujaf-32	37	6	analysed	analyse	VERB
gujaf-32	37	7	and	and	CCONJ
gujaf-32	37	8	presented	present	VERB
gujaf-32	37	9	by	by	ADP
gujaf-32	37	10	means	mean	NOUN
gujaf-32	37	11	of	of	ADP
gujaf-32	37	12	descriptive	descriptive	ADJ
gujaf-32	37	13	statistics	statistic	NOUN
gujaf-32	37	14	and	and	CCONJ
gujaf-32	37	15	results	result	NOUN
gujaf-32	37	16	indicated	indicate	VERB
gujaf-32	37	17	low	low	ADJ
gujaf-32	37	18	level	level	NOUN
gujaf-32	37	19	of	of	ADP
gujaf-32	37	20	social	social	ADJ
gujaf-32	37	21	accountability	accountability	NOUN
gujaf-32	37	22	devoted	devote	VERB
gujaf-32	37	23	to	to	ADP
gujaf-32	37	24	issues	issue	NOUN
gujaf-32	37	25	of	of	ADP
gujaf-32	37	26	interest	interest	NOUN
gujaf-32	37	27	to	to	ADP
gujaf-32	37	28	primary	primary	ADJ
gujaf-32	37	29	stakeholders	stakeholder	NOUN
gujaf-32	37	30	in	in	ADP
gujaf-32	37	31	the	the	DET
gujaf-32	37	32	industry	industry	NOUN
gujaf-32	37	33	and	and	CCONJ
gujaf-32	37	34	absence	absence	NOUN
gujaf-32	37	35	gusau	gusau	ADJ
gujaf-32	37	36	journal	journal	NOUN
gujaf-32	37	37	of	of	ADP
gujaf-32	37	38	accounting	accounting	NOUN
gujaf-32	37	39	and	and	CCONJ
gujaf-32	37	40	finance	finance	NOUN
gujaf-32	37	41	,	,	PUNCT
gujaf-32	37	42	vol	vol	NOUN
gujaf-32	37	43	.	.	PUNCT
gujaf-32	38	1	i	i	PRON
gujaf-32	38	2	,	,	PUNCT
gujaf-32	38	3	issue	issue	NOUN
gujaf-32	38	4	2	2	NUM
gujaf-32	38	5	,	,	PUNCT
gujaf-32	38	6	october	october	PROPN
gujaf-32	38	7	,	,	PUNCT
gujaf-32	38	8	2020	2020	NUM
gujaf-32	38	9	4	4	NUM
gujaf-32	38	10	of	of	ADP
gujaf-32	38	11	environmental	environmental	ADJ
gujaf-32	38	12	accountability	accountability	NOUN
gujaf-32	38	13	.	.	PUNCT
gujaf-32	39	1	the	the	DET
gujaf-32	39	2	study	study	NOUN
gujaf-32	39	3	suggested	suggest	VERB
gujaf-32	39	4	more	more	ADJ
gujaf-32	39	5	studies	study	NOUN
gujaf-32	39	6	in	in	ADP
gujaf-32	39	7	the	the	DET
gujaf-32	39	8	industry	industry	NOUN
gujaf-32	39	9	to	to	PART
gujaf-32	39	10	get	get	VERB
gujaf-32	39	11	further	further	ADJ
gujaf-32	39	12	insights	insight	NOUN
gujaf-32	39	13	on	on	ADP
gujaf-32	39	14	social	social	ADJ
gujaf-32	39	15	and	and	CCONJ
gujaf-32	39	16	environmental	environmental	ADJ
gujaf-32	39	17	accountability	accountability	NOUN
gujaf-32	39	18	in	in	ADP
gujaf-32	39	19	the	the	DET
gujaf-32	39	20	industry	industry	NOUN
gujaf-32	39	21	.	.	PUNCT
gujaf-32	40	1	handoyo	handoyo	PROPN
gujaf-32	40	2	(	(	PUNCT
gujaf-32	40	3	2020	2020	NUM
gujaf-32	40	4	)	)	PUNCT
gujaf-32	40	5	examined	examine	VERB
gujaf-32	40	6	the	the	DET
gujaf-32	40	7	influence	influence	NOUN
gujaf-32	40	8	of	of	ADP
gujaf-32	40	9	firm	firm	ADJ
gujaf-32	40	10	size	size	NOUN
gujaf-32	40	11	,	,	PUNCT
gujaf-32	40	12	age	age	NOUN
gujaf-32	40	13	,	,	PUNCT
gujaf-32	40	14	profitability	profitability	NOUN
gujaf-32	40	15	,	,	PUNCT
gujaf-32	40	16	stock	stock	NOUN
gujaf-32	40	17	price	price	NOUN
gujaf-32	40	18	,	,	PUNCT
gujaf-32	40	19	and	and	CCONJ
gujaf-32	40	20	industry	industry	NOUN
gujaf-32	40	21	type	type	NOUN
gujaf-32	40	22	on	on	ADP
gujaf-32	40	23	corporate	corporate	ADJ
gujaf-32	40	24	social	social	ADJ
gujaf-32	40	25	responsibility	responsibility	NOUN
gujaf-32	40	26	disclosure	disclosure	NOUN
gujaf-32	40	27	practices	practice	NOUN
gujaf-32	40	28	of	of	ADP
gujaf-32	40	29	listed	list	VERB
gujaf-32	40	30	firms	firm	NOUN
gujaf-32	40	31	in	in	ADP
gujaf-32	40	32	indonesia	indonesia	PROPN
gujaf-32	40	33	for	for	ADP
gujaf-32	40	34	the	the	DET
gujaf-32	40	35	year	year	NOUN
gujaf-32	40	36	2017	2017	NUM
gujaf-32	40	37	.	.	PUNCT
gujaf-32	41	1	content	content	NOUN
gujaf-32	41	2	analysis	analysis	NOUN
gujaf-32	41	3	of	of	ADP
gujaf-32	41	4	sustainability	sustainability	NOUN
gujaf-32	41	5	reporting	reporting	NOUN
gujaf-32	41	6	of	of	ADP
gujaf-32	41	7	sampled	sampled	ADJ
gujaf-32	41	8	companies	company	NOUN
gujaf-32	41	9	that	that	PRON
gujaf-32	41	10	included	include	VERB
gujaf-32	41	11	the	the	DET
gujaf-32	41	12	property	property	NOUN
gujaf-32	41	13	,	,	PUNCT
gujaf-32	41	14	real	real	ADJ
gujaf-32	41	15	estate	estate	NOUN
gujaf-32	41	16	,	,	PUNCT
gujaf-32	41	17	&	&	CCONJ
gujaf-32	41	18	building	build	VERB
gujaf-32	41	19	construction	construction	NOUN
gujaf-32	41	20	industry	industry	NOUN
gujaf-32	41	21	benchmarked	benchmarke	VERB
gujaf-32	41	22	on	on	ADP
gujaf-32	41	23	global	global	ADJ
gujaf-32	41	24	reporting	reporting	NOUN
gujaf-32	41	25	initiative	initiative	NOUN
gujaf-32	41	26	(	(	PUNCT
gujaf-32	41	27	gri	gri	PROPN
gujaf-32	41	28	)	)	PUNCT
gujaf-32	41	29	standard	standard	NOUN
gujaf-32	41	30	was	be	AUX
gujaf-32	41	31	conducted	conduct	VERB
gujaf-32	41	32	to	to	PART
gujaf-32	41	33	measure	measure	VERB
gujaf-32	41	34	the	the	DET
gujaf-32	41	35	disclosure	disclosure	NOUN
gujaf-32	41	36	.	.	PUNCT
gujaf-32	42	1	multiple	multiple	ADJ
gujaf-32	42	2	regression	regression	NOUN
gujaf-32	42	3	analysis	analysis	NOUN
gujaf-32	42	4	was	be	AUX
gujaf-32	42	5	conducted	conduct	VERB
gujaf-32	42	6	to	to	PART
gujaf-32	42	7	determine	determine	VERB
gujaf-32	42	8	the	the	DET
gujaf-32	42	9	influence	influence	NOUN
gujaf-32	42	10	of	of	ADP
gujaf-32	42	11	selected	select	VERB
gujaf-32	42	12	corporate	corporate	ADJ
gujaf-32	42	13	variables	variable	NOUN
gujaf-32	42	14	on	on	ADP
gujaf-32	42	15	the	the	DET
gujaf-32	42	16	disclosure	disclosure	NOUN
gujaf-32	42	17	.	.	PUNCT
gujaf-32	43	1	results	result	NOUN
gujaf-32	43	2	revealed	reveal	VERB
gujaf-32	43	3	that	that	SCONJ
gujaf-32	43	4	corporate	corporate	ADJ
gujaf-32	43	5	size	size	NOUN
gujaf-32	43	6	is	be	AUX
gujaf-32	43	7	negatively	negatively	ADV
gujaf-32	43	8	associated	associate	VERB
gujaf-32	43	9	with	with	ADP
gujaf-32	43	10	disclosure	disclosure	NOUN
gujaf-32	43	11	;	;	PUNCT
gujaf-32	43	12	age	age	NOUN
gujaf-32	43	13	of	of	ADP
gujaf-32	43	14	the	the	DET
gujaf-32	43	15	firm	firm	NOUN
gujaf-32	43	16	is	be	AUX
gujaf-32	43	17	insignificant	insignificant	ADJ
gujaf-32	43	18	while	while	SCONJ
gujaf-32	43	19	profitability	profitability	NOUN
gujaf-32	43	20	,	,	PUNCT
gujaf-32	43	21	stock	stock	NOUN
gujaf-32	43	22	price	price	NOUN
gujaf-32	43	23	and	and	CCONJ
gujaf-32	43	24	industry	industry	NOUN
gujaf-32	43	25	type	type	NOUN
gujaf-32	43	26	are	be	AUX
gujaf-32	43	27	found	find	VERB
gujaf-32	43	28	having	have	VERB
gujaf-32	43	29	significant	significant	ADJ
gujaf-32	43	30	association	association	NOUN
gujaf-32	43	31	with	with	ADP
gujaf-32	43	32	disclosure	disclosure	NOUN
gujaf-32	43	33	.	.	PUNCT
gujaf-32	44	1	mohammed	mohammed	PROPN
gujaf-32	44	2	,	,	PUNCT
gujaf-32	44	3	hassan	hassan	PROPN
gujaf-32	44	4	and	and	CCONJ
gujaf-32	44	5	bala	bala	PROPN
gujaf-32	44	6	(	(	PUNCT
gujaf-32	44	7	2020	2020	NUM
gujaf-32	44	8	)	)	PUNCT
gujaf-32	44	9	investigated	investigate	VERB
gujaf-32	44	10	whether	whether	SCONJ
gujaf-32	44	11	corporate	corporate	ADJ
gujaf-32	44	12	size	size	NOUN
gujaf-32	44	13	,	,	PUNCT
gujaf-32	44	14	profitability	profitability	NOUN
gujaf-32	44	15	,	,	PUNCT
gujaf-32	44	16	leverage	leverage	NOUN
gujaf-32	44	17	,	,	PUNCT
gujaf-32	44	18	management	management	NOUN
gujaf-32	44	19	efficiency	efficiency	NOUN
gujaf-32	44	20	,	,	PUNCT
gujaf-32	44	21	liquidity	liquidity	NOUN
gujaf-32	44	22	and	and	CCONJ
gujaf-32	44	23	tax	tax	NOUN
gujaf-32	44	24	can	can	AUX
gujaf-32	44	25	explain	explain	VERB
gujaf-32	44	26	the	the	DET
gujaf-32	44	27	quantity	quantity	NOUN
gujaf-32	44	28	and	and	CCONJ
gujaf-32	44	29	quality	quality	NOUN
gujaf-32	44	30	of	of	ADP
gujaf-32	44	31	social	social	ADJ
gujaf-32	44	32	and	and	CCONJ
gujaf-32	44	33	environmental	environmental	ADJ
gujaf-32	44	34	disclosure	disclosure	NOUN
gujaf-32	44	35	(	(	PUNCT
gujaf-32	44	36	sed	se	VERB
gujaf-32	44	37	)	)	PUNCT
gujaf-32	44	38	in	in	ADP
gujaf-32	44	39	the	the	DET
gujaf-32	44	40	nigerian	nigerian	ADJ
gujaf-32	44	41	oil	oil	NOUN
gujaf-32	44	42	and	and	CCONJ
gujaf-32	44	43	gas	gas	NOUN
gujaf-32	44	44	industry	industry	NOUN
gujaf-32	44	45	2004	2004	NUM
gujaf-32	44	46	2013	2013	NUM
gujaf-32	44	47	.	.	PUNCT
gujaf-32	45	1	word	word	NOUN
gujaf-32	45	2	count	count	NOUN
gujaf-32	45	3	,	,	PUNCT
gujaf-32	45	4	compliance	compliance	NOUN
gujaf-32	45	5	oriented	orient	VERB
gujaf-32	45	6	content	content	NOUN
gujaf-32	45	7	analysis	analysis	NOUN
gujaf-32	45	8	,	,	PUNCT
gujaf-32	45	9	pooled	pool	VERB
gujaf-32	45	10	ordinary	ordinary	ADJ
gujaf-32	45	11	least	least	ADJ
gujaf-32	45	12	squares	square	NOUN
gujaf-32	45	13	(	(	PUNCT
gujaf-32	45	14	ols	ol	NOUN
gujaf-32	45	15	)	)	PUNCT
gujaf-32	45	16	with	with	ADP
gujaf-32	45	17	panel	panel	NOUN
gujaf-32	45	18	corrected	correct	VERB
gujaf-32	45	19	standard	standard	ADJ
gujaf-32	45	20	errors	error	NOUN
gujaf-32	45	21	regression	regression	VERB
gujaf-32	45	22	analyses	analysis	NOUN
gujaf-32	45	23	were	be	AUX
gujaf-32	45	24	used	use	VERB
gujaf-32	45	25	to	to	PART
gujaf-32	45	26	analyse	analyse	VERB
gujaf-32	45	27	collected	collect	VERB
gujaf-32	45	28	data	datum	NOUN
gujaf-32	45	29	.	.	PUNCT
gujaf-32	46	1	the	the	DET
gujaf-32	46	2	study	study	NOUN
gujaf-32	46	3	is	be	AUX
gujaf-32	46	4	guided	guide	VERB
gujaf-32	46	5	by	by	ADP
gujaf-32	46	6	legitimacy	legitimacy	NOUN
gujaf-32	46	7	and	and	CCONJ
gujaf-32	46	8	vulnerability	vulnerability	NOUN
gujaf-32	46	9	and	and	CCONJ
gujaf-32	46	10	exploitability	exploitability	NOUN
gujaf-32	46	11	theoretical	theoretical	ADJ
gujaf-32	46	12	frameworks	framework	NOUN
gujaf-32	46	13	.	.	PUNCT
gujaf-32	47	1	results	result	NOUN
gujaf-32	47	2	revealed	reveal	VERB
gujaf-32	47	3	listed	list	VERB
gujaf-32	47	4	companies	company	NOUN
gujaf-32	47	5	in	in	ADP
gujaf-32	47	6	the	the	DET
gujaf-32	47	7	nigerian	nigerian	ADJ
gujaf-32	47	8	oil	oil	NOUN
gujaf-32	47	9	and	and	CCONJ
gujaf-32	47	10	gas	gas	NOUN
gujaf-32	47	11	industry	industry	NOUN
gujaf-32	47	12	making	make	VERB
gujaf-32	47	13	low	low	ADJ
gujaf-32	47	14	disclosure	disclosure	NOUN
gujaf-32	47	15	which	which	PRON
gujaf-32	47	16	is	be	AUX
gujaf-32	47	17	of	of	ADP
gujaf-32	47	18	low	low	ADJ
gujaf-32	47	19	quality	quality	NOUN
gujaf-32	47	20	on	on	ADP
gujaf-32	47	21	few	few	ADJ
gujaf-32	47	22	items	item	NOUN
gujaf-32	47	23	.	.	PUNCT
gujaf-32	48	1	corporate	corporate	ADJ
gujaf-32	48	2	variables	variable	NOUN
gujaf-32	48	3	of	of	ADP
gujaf-32	48	4	size	size	NOUN
gujaf-32	48	5	,	,	PUNCT
gujaf-32	48	6	management	management	NOUN
gujaf-32	48	7	efficiency	efficiency	NOUN
gujaf-32	48	8	and	and	CCONJ
gujaf-32	48	9	liquidity	liquidity	NOUN
gujaf-32	48	10	were	be	AUX
gujaf-32	48	11	found	find	VERB
gujaf-32	48	12	statistically	statistically	ADV
gujaf-32	48	13	significant	significant	ADJ
gujaf-32	48	14	with	with	ADP
gujaf-32	48	15	disclosure	disclosure	NOUN
gujaf-32	48	16	while	while	SCONJ
gujaf-32	48	17	profitability	profitability	NOUN
gujaf-32	48	18	,	,	PUNCT
gujaf-32	48	19	leverage	leverage	NOUN
gujaf-32	48	20	and	and	CCONJ
gujaf-32	48	21	tax	tax	NOUN
gujaf-32	48	22	are	be	AUX
gujaf-32	48	23	insignificant	insignificant	ADJ
gujaf-32	48	24	.	.	PUNCT
gujaf-32	49	1	consequently	consequently	ADV
gujaf-32	49	2	,	,	PUNCT
gujaf-32	49	3	the	the	DET
gujaf-32	49	4	paper	paper	NOUN
gujaf-32	49	5	recommends	recommend	VERB
gujaf-32	49	6	for	for	ADP
gujaf-32	49	7	more	more	ADV
gujaf-32	49	8	empirical	empirical	ADJ
gujaf-32	49	9	studies	study	NOUN
gujaf-32	49	10	in	in	ADP
gujaf-32	49	11	the	the	DET
gujaf-32	49	12	industry	industry	NOUN
gujaf-32	49	13	to	to	PART
gujaf-32	49	14	cover	cover	VERB
gujaf-32	49	15	longer	long	ADJ
gujaf-32	49	16	period	period	NOUN
gujaf-32	49	17	of	of	ADP
gujaf-32	49	18	time	time	NOUN
gujaf-32	49	19	to	to	PART
gujaf-32	49	20	give	give	VERB
gujaf-32	49	21	further	further	ADJ
gujaf-32	49	22	insights	insight	NOUN
gujaf-32	49	23	.	.	PUNCT
gujaf-32	50	1	joshi	joshi	PROPN
gujaf-32	50	2	and	and	CCONJ
gujaf-32	50	3	hyderabad	hyderabad	PROPN
gujaf-32	50	4	(	(	PUNCT
gujaf-32	50	5	2019	2019	NUM
gujaf-32	50	6	)	)	PUNCT
gujaf-32	50	7	investigated	investigate	VERB
gujaf-32	50	8	the	the	DET
gujaf-32	50	9	effects	effect	NOUN
gujaf-32	50	10	of	of	ADP
gujaf-32	50	11	size	size	NOUN
gujaf-32	50	12	,	,	PUNCT
gujaf-32	50	13	profitability	profitability	NOUN
gujaf-32	50	14	,	,	PUNCT
gujaf-32	50	15	leverage	leverage	NOUN
gujaf-32	50	16	,	,	PUNCT
gujaf-32	50	17	board	board	NOUN
gujaf-32	50	18	size	size	NOUN
gujaf-32	50	19	and	and	CCONJ
gujaf-32	50	20	age	age	NOUN
gujaf-32	50	21	of	of	ADP
gujaf-32	50	22	firms	firm	NOUN
gujaf-32	50	23	on	on	ADP
gujaf-32	50	24	csr	csr	NOUN
gujaf-32	50	25	disclosure	disclosure	NOUN
gujaf-32	50	26	practices	practice	NOUN
gujaf-32	50	27	of	of	ADP
gujaf-32	50	28	listed	list	VERB
gujaf-32	50	29	indian	indian	ADJ
gujaf-32	50	30	firms	firm	NOUN
gujaf-32	50	31	that	that	PRON
gujaf-32	50	32	included	include	VERB
gujaf-32	50	33	samples	sample	NOUN
gujaf-32	50	34	from	from	ADP
gujaf-32	50	35	construction	construction	NOUN
gujaf-32	50	36	and	and	CCONJ
gujaf-32	50	37	building	building	NOUN
gujaf-32	50	38	material	material	NOUN
gujaf-32	50	39	and	and	CCONJ
gujaf-32	50	40	pharmaceutical	pharmaceutical	NOUN
gujaf-32	50	41	industries	industry	NOUN
gujaf-32	50	42	from	from	ADP
gujaf-32	50	43	2011	2011	NUM
gujaf-32	50	44	to	to	ADP
gujaf-32	50	45	2017	2017	NUM
gujaf-32	50	46	.	.	PUNCT
gujaf-32	51	1	to	to	PART
gujaf-32	51	2	evaluate	evaluate	VERB
gujaf-32	51	3	the	the	DET
gujaf-32	51	4	disclosure	disclosure	NOUN
gujaf-32	51	5	practices	practice	NOUN
gujaf-32	51	6	,	,	PUNCT
gujaf-32	51	7	a	a	DET
gujaf-32	51	8	20	20	NUM
gujaf-32	51	9	-	-	PUNCT
gujaf-32	51	10	item	item	NOUN
gujaf-32	51	11	csr	csr	NOUN
gujaf-32	51	12	index	index	NOUN
gujaf-32	51	13	was	be	AUX
gujaf-32	51	14	designed	design	VERB
gujaf-32	51	15	from	from	ADP
gujaf-32	51	16	content	content	ADJ
gujaf-32	51	17	analysis	analysis	NOUN
gujaf-32	51	18	of	of	ADP
gujaf-32	51	19	annual	annual	ADJ
gujaf-32	51	20	reports	report	NOUN
gujaf-32	51	21	and	and	CCONJ
gujaf-32	51	22	accounts	account	NOUN
gujaf-32	51	23	of	of	ADP
gujaf-32	51	24	199	199	NUM
gujaf-32	51	25	companies	company	NOUN
gujaf-32	51	26	forming	form	VERB
gujaf-32	51	27	part	part	NOUN
gujaf-32	51	28	of	of	ADP
gujaf-32	51	29	nifty	nifty	ADJ
gujaf-32	51	30	large	large	ADJ
gujaf-32	51	31	midcap	midcap	NOUN
gujaf-32	51	32	250	250	NUM
gujaf-32	51	33	index	index	NOUN
gujaf-32	51	34	.	.	PUNCT
gujaf-32	52	1	to	to	PART
gujaf-32	52	2	determine	determine	VERB
gujaf-32	52	3	the	the	DET
gujaf-32	52	4	influence	influence	NOUN
gujaf-32	52	5	of	of	ADP
gujaf-32	52	6	selected	select	VERB
gujaf-32	52	7	variables	variable	NOUN
gujaf-32	52	8	,	,	PUNCT
gujaf-32	52	9	ordinary	ordinary	ADJ
gujaf-32	52	10	least	least	ADJ
gujaf-32	52	11	squares	square	NOUN
gujaf-32	52	12	(	(	PUNCT
gujaf-32	52	13	ols	ol	NOUN
gujaf-32	52	14	)	)	PUNCT
gujaf-32	52	15	regression	regression	NOUN
gujaf-32	52	16	analysis	analysis	NOUN
gujaf-32	52	17	was	be	AUX
gujaf-32	52	18	conducted	conduct	VERB
gujaf-32	52	19	on	on	ADP
gujaf-32	52	20	collected	collect	VERB
gujaf-32	52	21	data	datum	NOUN
gujaf-32	52	22	and	and	CCONJ
gujaf-32	52	23	results	result	NOUN
gujaf-32	52	24	indicated	indicate	VERB
gujaf-32	52	25	positive	positive	ADJ
gujaf-32	52	26	and	and	CCONJ
gujaf-32	52	27	significant	significant	ADJ
gujaf-32	52	28	association	association	NOUN
gujaf-32	52	29	between	between	ADP
gujaf-32	52	30	firm	firm	ADJ
gujaf-32	52	31	size	size	NOUN
gujaf-32	52	32	,	,	PUNCT
gujaf-32	52	33	board	board	NOUN
gujaf-32	52	34	size	size	NOUN
gujaf-32	52	35	and	and	CCONJ
gujaf-32	52	36	age	age	NOUN
gujaf-32	52	37	of	of	ADP
gujaf-32	52	38	firm	firm	ADJ
gujaf-32	52	39	and	and	CCONJ
gujaf-32	52	40	gusau	gusau	ADJ
gujaf-32	52	41	journal	journal	NOUN
gujaf-32	52	42	of	of	ADP
gujaf-32	52	43	accounting	accounting	NOUN
gujaf-32	52	44	and	and	CCONJ
gujaf-32	52	45	finance	finance	NOUN
gujaf-32	52	46	,	,	PUNCT
gujaf-32	52	47	vol	vol	NOUN
gujaf-32	52	48	.	.	PUNCT
gujaf-32	53	1	i	i	PRON
gujaf-32	53	2	,	,	PUNCT
gujaf-32	53	3	issue	issue	NOUN
gujaf-32	53	4	2	2	NUM
gujaf-32	53	5	,	,	PUNCT
gujaf-32	53	6	october	october	PROPN
gujaf-32	53	7	,	,	PUNCT
gujaf-32	53	8	2020	2020	NUM
gujaf-32	53	9	5	5	NUM
gujaf-32	53	10	csrd	csrd	NOUN
gujaf-32	53	11	.	.	PUNCT
gujaf-32	54	1	however	however	ADV
gujaf-32	54	2	,	,	PUNCT
gujaf-32	54	3	negative	negative	ADJ
gujaf-32	54	4	and	and	CCONJ
gujaf-32	54	5	insignificant	insignificant	ADJ
gujaf-32	54	6	relationships	relationship	NOUN
gujaf-32	54	7	were	be	AUX
gujaf-32	54	8	found	find	VERB
gujaf-32	54	9	between	between	ADP
gujaf-32	54	10	profitability	profitability	NOUN
gujaf-32	54	11	,	,	PUNCT
gujaf-32	54	12	leverage	leverage	NOUN
gujaf-32	54	13	and	and	CCONJ
gujaf-32	54	14	csrd	csrd	NOUN
gujaf-32	54	15	.	.	PUNCT
gujaf-32	55	1	kansal	kansal	PROPN
gujaf-32	55	2	,	,	PUNCT
gujaf-32	55	3	joshi	joshi	PROPN
gujaf-32	55	4	and	and	CCONJ
gujaf-32	55	5	batra	batra	PROPN
gujaf-32	55	6	(	(	PUNCT
gujaf-32	55	7	2014	2014	NUM
gujaf-32	55	8	)	)	PUNCT
gujaf-32	55	9	examined	examine	VERB
gujaf-32	55	10	the	the	DET
gujaf-32	55	11	relationships	relationship	NOUN
gujaf-32	55	12	between	between	ADP
gujaf-32	55	13	firm	firm	ADJ
gujaf-32	55	14	size	size	NOUN
gujaf-32	55	15	,	,	PUNCT
gujaf-32	55	16	profitability	profitability	NOUN
gujaf-32	55	17	,	,	PUNCT
gujaf-32	55	18	industry	industry	NOUN
gujaf-32	55	19	type	type	NOUN
gujaf-32	55	20	,	,	PUNCT
gujaf-32	55	21	firm	firm	ADJ
gujaf-32	55	22	age	age	NOUN
gujaf-32	55	23	,	,	PUNCT
gujaf-32	55	24	leverage	leverage	NOUN
gujaf-32	55	25	,	,	PUNCT
gujaf-32	55	26	and	and	CCONJ
gujaf-32	55	27	corporate	corporate	ADJ
gujaf-32	55	28	reputation	reputation	NOUN
gujaf-32	55	29	on	on	ADP
gujaf-32	55	30	the	the	DET
gujaf-32	55	31	level	level	NOUN
gujaf-32	55	32	of	of	ADP
gujaf-32	55	33	social	social	ADJ
gujaf-32	55	34	responsibility	responsibility	NOUN
gujaf-32	55	35	disclosure	disclosure	NOUN
gujaf-32	55	36	practices	practice	NOUN
gujaf-32	55	37	of	of	ADP
gujaf-32	55	38	sampled	sample	VERB
gujaf-32	55	39	top	top	ADJ
gujaf-32	55	40	indian	indian	ADJ
gujaf-32	55	41	companies	company	NOUN
gujaf-32	55	42	which	which	PRON
gujaf-32	55	43	included	include	VERB
gujaf-32	55	44	the	the	DET
gujaf-32	55	45	construction	construction	NOUN
gujaf-32	55	46	and	and	CCONJ
gujaf-32	55	47	building	building	NOUN
gujaf-32	55	48	materials	material	NOUN
gujaf-32	55	49	and	and	CCONJ
gujaf-32	55	50	the	the	DET
gujaf-32	55	51	pharmaceutical	pharmaceutical	NOUN
gujaf-32	55	52	industries	industry	NOUN
gujaf-32	55	53	.	.	PUNCT
gujaf-32	56	1	annual	annual	ADJ
gujaf-32	56	2	reports	report	NOUN
gujaf-32	56	3	and	and	CCONJ
gujaf-32	56	4	accounts	account	NOUN
gujaf-32	56	5	of	of	ADP
gujaf-32	56	6	sampled	sample	VERB
gujaf-32	56	7	companies	company	NOUN
gujaf-32	56	8	were	be	AUX
gujaf-32	56	9	analysed	analyse	VERB
gujaf-32	56	10	by	by	ADP
gujaf-32	56	11	means	mean	NOUN
gujaf-32	56	12	of	of	ADP
gujaf-32	56	13	content	content	ADJ
gujaf-32	56	14	analysis	analysis	NOUN
gujaf-32	56	15	to	to	PART
gujaf-32	56	16	evaluate	evaluate	VERB
gujaf-32	56	17	csr	csr	NOUN
gujaf-32	56	18	disclosure	disclosure	NOUN
gujaf-32	56	19	while	while	SCONJ
gujaf-32	56	20	simple	simple	ADJ
gujaf-32	56	21	regression	regression	NOUN
gujaf-32	56	22	analyses	analysis	NOUN
gujaf-32	56	23	were	be	AUX
gujaf-32	56	24	conducted	conduct	VERB
gujaf-32	56	25	to	to	PART
gujaf-32	56	26	determine	determine	VERB
gujaf-32	56	27	the	the	DET
gujaf-32	56	28	influence	influence	NOUN
gujaf-32	56	29	of	of	ADP
gujaf-32	56	30	selected	select	VERB
gujaf-32	56	31	corporate	corporate	ADJ
gujaf-32	56	32	variables	variable	NOUN
gujaf-32	56	33	on	on	ADP
gujaf-32	56	34	the	the	DET
gujaf-32	56	35	disclosure	disclosure	NOUN
gujaf-32	56	36	.	.	PUNCT
gujaf-32	57	1	corporate	corporate	ADJ
gujaf-32	57	2	size	size	NOUN
gujaf-32	57	3	,	,	PUNCT
gujaf-32	57	4	profitability	profitability	NOUN
gujaf-32	57	5	,	,	PUNCT
gujaf-32	57	6	firms	firm	NOUN
gujaf-32	57	7	age	age	NOUN
gujaf-32	57	8	,	,	PUNCT
gujaf-32	57	9	industry	industry	NOUN
gujaf-32	57	10	type	type	NOUN
gujaf-32	57	11	arestatistically	arestatistically	ADV
gujaf-32	57	12	significant	significant	ADJ
gujaf-32	57	13	in	in	ADP
gujaf-32	57	14	explaining	explain	VERB
gujaf-32	57	15	csr	csr	NOUN
gujaf-32	57	16	disclosure	disclosure	NOUN
gujaf-32	57	17	by	by	ADP
gujaf-32	57	18	sampled	sample	VERB
gujaf-32	57	19	companies	company	NOUN
gujaf-32	57	20	.	.	PUNCT
gujaf-32	58	1	conversely	conversely	ADV
gujaf-32	58	2	,	,	PUNCT
gujaf-32	58	3	corporate	corporate	ADJ
gujaf-32	58	4	leverage	leverage	NOUN
gujaf-32	58	5	and	and	CCONJ
gujaf-32	58	6	reputation	reputation	NOUN
gujaf-32	58	7	are	be	AUX
gujaf-32	58	8	statistically	statistically	ADV
gujaf-32	58	9	insignificant	insignificant	ADJ
gujaf-32	58	10	in	in	ADP
gujaf-32	58	11	explaining	explain	VERB
gujaf-32	58	12	csr	csr	NOUN
gujaf-32	58	13	by	by	ADP
gujaf-32	58	14	sampled	sample	VERB
gujaf-32	58	15	companies	company	NOUN
gujaf-32	58	16	.	.	PUNCT
gujaf-32	59	1	mohammed	mohammed	PROPN
gujaf-32	59	2	et	et	PROPN
gujaf-32	59	3	al	al	PROPN
gujaf-32	59	4	.	.	PROPN
gujaf-32	59	5	(	(	PUNCT
gujaf-32	59	6	2020a	2020a	NOUN
gujaf-32	59	7	)	)	PUNCT
gujaf-32	59	8	and	and	CCONJ
gujaf-32	59	9	mohammed	mohammed	PROPN
gujaf-32	59	10	et	et	PROPN
gujaf-32	59	11	al	al	PROPN
gujaf-32	59	12	.	.	PROPN
gujaf-32	59	13	(	(	PUNCT
gujaf-32	59	14	2020b	2020b	NUM
gujaf-32	59	15	)	)	PUNCT
gujaf-32	59	16	evaluated	evaluate	VERB
gujaf-32	59	17	social	social	ADJ
gujaf-32	59	18	and	and	CCONJ
gujaf-32	59	19	environmental	environmental	ADJ
gujaf-32	59	20	accountability	accountability	NOUN
gujaf-32	59	21	of	of	ADP
gujaf-32	59	22	construction	construction	NOUN
gujaf-32	59	23	and	and	CCONJ
gujaf-32	59	24	building	building	NOUN
gujaf-32	59	25	materials	material	NOUN
gujaf-32	59	26	and	and	CCONJ
gujaf-32	59	27	pharmaceutical	pharmaceutical	NOUN
gujaf-32	59	28	companies	company	NOUN
gujaf-32	59	29	separately	separately	ADV
gujaf-32	59	30	and	and	CCONJ
gujaf-32	59	31	called	call	VERB
gujaf-32	59	32	for	for	ADP
gujaf-32	59	33	more	more	ADJ
gujaf-32	59	34	studies	study	NOUN
gujaf-32	59	35	in	in	ADP
gujaf-32	59	36	the	the	DET
gujaf-32	59	37	two	two	NUM
gujaf-32	59	38	industries	industry	NOUN
gujaf-32	59	39	.	.	PUNCT
gujaf-32	60	1	this	this	DET
gujaf-32	60	2	current	current	ADJ
gujaf-32	60	3	study	study	NOUN
gujaf-32	60	4	is	be	AUX
gujaf-32	60	5	focusing	focus	VERB
gujaf-32	60	6	on	on	ADP
gujaf-32	60	7	comparing	compare	VERB
gujaf-32	60	8	the	the	DET
gujaf-32	60	9	determinants	determinant	NOUN
gujaf-32	60	10	of	of	ADP
gujaf-32	60	11	social	social	ADJ
gujaf-32	60	12	and	and	CCONJ
gujaf-32	60	13	environmental	environmental	ADJ
gujaf-32	60	14	accountability	accountability	NOUN
gujaf-32	60	15	in	in	ADP
gujaf-32	60	16	the	the	DET
gujaf-32	60	17	two	two	NUM
gujaf-32	60	18	industries	industry	NOUN
gujaf-32	60	19	on	on	ADP
gujaf-32	60	20	which	which	PRON
gujaf-32	60	21	there	there	PRON
gujaf-32	60	22	are	be	VERB
gujaf-32	60	23	perhaps	perhaps	ADV
gujaf-32	60	24	no	no	DET
gujaf-32	60	25	existing	exist	VERB
gujaf-32	60	26	literature	literature	NOUN
gujaf-32	60	27	focusing	focus	VERB
gujaf-32	60	28	on	on	ADP
gujaf-32	60	29	these	these	DET
gujaf-32	60	30	two	two	NUM
gujaf-32	60	31	industries	industry	NOUN
gujaf-32	60	32	.	.	PUNCT
gujaf-32	61	1	similarly	similarly	ADV
gujaf-32	61	2	,	,	PUNCT
gujaf-32	61	3	the	the	DET
gujaf-32	61	4	incorporation	incorporation	NOUN
gujaf-32	61	5	of	of	ADP
gujaf-32	61	6	tax	tax	NOUN
gujaf-32	61	7	as	as	ADP
gujaf-32	61	8	a	a	DET
gujaf-32	61	9	variable	variable	NOUN
gujaf-32	61	10	that	that	PRON
gujaf-32	61	11	could	could	AUX
gujaf-32	61	12	determine	determine	VERB
gujaf-32	61	13	disclosure	disclosure	NOUN
gujaf-32	61	14	is	be	AUX
gujaf-32	61	15	an	an	DET
gujaf-32	61	16	emerging	emerge	VERB
gujaf-32	61	17	phenomenon	phenomenon	NOUN
gujaf-32	61	18	;	;	PUNCT
gujaf-32	61	19	thus	thus	ADV
gujaf-32	61	20	,	,	PUNCT
gujaf-32	61	21	its	its	PRON
gujaf-32	61	22	application	application	NOUN
gujaf-32	61	23	in	in	ADP
gujaf-32	61	24	the	the	DET
gujaf-32	61	25	two	two	NUM
gujaf-32	61	26	industries	industry	NOUN
gujaf-32	61	27	could	could	AUX
gujaf-32	61	28	be	be	AUX
gujaf-32	61	29	insightful	insightful	ADJ
gujaf-32	61	30	.	.	PUNCT
gujaf-32	62	1	handoyo	handoyo	PROPN
gujaf-32	62	2	(	(	PUNCT
gujaf-32	62	3	2020	2020	NUM
gujaf-32	62	4	)	)	PUNCT
gujaf-32	62	5	,	,	PUNCT
gujaf-32	62	6	joshi	joshi	PROPN
gujaf-32	62	7	and	and	CCONJ
gujaf-32	62	8	hydrabad	hydrabad	PROPN
gujaf-32	62	9	(	(	PUNCT
gujaf-32	62	10	2019	2019	NUM
gujaf-32	62	11	)	)	PUNCT
gujaf-32	62	12	and	and	CCONJ
gujaf-32	62	13	kansal	kansal	NOUN
gujaf-32	62	14	,	,	PUNCT
gujaf-32	62	15	joshi	joshi	PROPN
gujaf-32	62	16	and	and	CCONJ
gujaf-32	62	17	batra	batra	PROPN
gujaf-32	62	18	(	(	PUNCT
gujaf-32	62	19	2014	2014	NUM
gujaf-32	62	20	)	)	PUNCT
gujaf-32	62	21	included	include	VERB
gujaf-32	62	22	samples	sample	NOUN
gujaf-32	62	23	of	of	ADP
gujaf-32	62	24	construction	construction	NOUN
gujaf-32	62	25	and	and	CCONJ
gujaf-32	62	26	building	building	NOUN
gujaf-32	62	27	materials	material	NOUN
gujaf-32	62	28	and	and	CCONJ
gujaf-32	62	29	pharmaceutical	pharmaceutical	NOUN
gujaf-32	62	30	companies	company	NOUN
gujaf-32	62	31	among	among	ADP
gujaf-32	62	32	studied	studied	ADJ
gujaf-32	62	33	industries	industry	NOUN
gujaf-32	62	34	.	.	PUNCT
gujaf-32	63	1	therefore	therefore	ADV
gujaf-32	63	2	,	,	PUNCT
gujaf-32	63	3	this	this	DET
gujaf-32	63	4	study	study	NOUN
gujaf-32	63	5	focusing	focus	VERB
gujaf-32	63	6	only	only	ADV
gujaf-32	63	7	on	on	ADP
gujaf-32	63	8	these	these	DET
gujaf-32	63	9	two	two	NUM
gujaf-32	63	10	industries	industry	NOUN
gujaf-32	63	11	may	may	AUX
gujaf-32	63	12	lead	lead	VERB
gujaf-32	63	13	to	to	ADP
gujaf-32	63	14	obtaining	obtain	VERB
gujaf-32	63	15	new	new	ADJ
gujaf-32	63	16	knowledge	knowledge	NOUN
gujaf-32	63	17	or	or	CCONJ
gujaf-32	63	18	confirm	confirm	VERB
gujaf-32	63	19	what	what	PRON
gujaf-32	63	20	are	be	AUX
gujaf-32	63	21	already	already	ADV
gujaf-32	63	22	known	know	VERB
gujaf-32	63	23	on	on	ADP
gujaf-32	63	24	determinants	determinant	NOUN
gujaf-32	63	25	of	of	ADP
gujaf-32	63	26	disclosure	disclosure	NOUN
gujaf-32	63	27	in	in	ADP
gujaf-32	63	28	these	these	DET
gujaf-32	63	29	two	two	NUM
gujaf-32	63	30	industries	industry	NOUN
gujaf-32	63	31	.	.	PUNCT
gujaf-32	64	1	mohammed	mohammed	PROPN
gujaf-32	64	2	,	,	PUNCT
gujaf-32	64	3	hassan	hassan	PROPN
gujaf-32	64	4	and	and	CCONJ
gujaf-32	64	5	bala	bala	PROPN
gujaf-32	64	6	(	(	PUNCT
gujaf-32	64	7	2020	2020	NUM
gujaf-32	64	8	)	)	PUNCT
gujaf-32	64	9	incorporated	incorporate	VERB
gujaf-32	64	10	corporate	corporate	ADJ
gujaf-32	64	11	tax	tax	NOUN
gujaf-32	64	12	as	as	ADP
gujaf-32	64	13	a	a	DET
gujaf-32	64	14	determinant	determinant	NOUN
gujaf-32	64	15	of	of	ADP
gujaf-32	64	16	disclosure	disclosure	NOUN
gujaf-32	64	17	in	in	ADP
gujaf-32	64	18	the	the	DET
gujaf-32	64	19	nigerian	nigerian	ADJ
gujaf-32	64	20	oil	oil	NOUN
gujaf-32	64	21	and	and	CCONJ
gujaf-32	64	22	gas	gas	NOUN
gujaf-32	64	23	industry	industry	NOUN
gujaf-32	64	24	;	;	PUNCT
gujaf-32	64	25	thus	thus	ADV
gujaf-32	64	26	,	,	PUNCT
gujaf-32	64	27	results	result	NOUN
gujaf-32	64	28	in	in	ADP
gujaf-32	64	29	this	this	DET
gujaf-32	64	30	current	current	ADJ
gujaf-32	64	31	study	study	NOUN
gujaf-32	64	32	may	may	AUX
gujaf-32	64	33	confirm	confirm	VERB
gujaf-32	64	34	or	or	CCONJ
gujaf-32	64	35	dispute	dispute	VERB
gujaf-32	64	36	findings	finding	NOUN
gujaf-32	64	37	by	by	ADP
gujaf-32	64	38	these	these	DET
gujaf-32	64	39	authors	author	NOUN
gujaf-32	64	40	which	which	PRON
gujaf-32	64	41	will	will	AUX
gujaf-32	64	42	enhance	enhance	VERB
gujaf-32	64	43	existing	exist	VERB
gujaf-32	64	44	knowledge	knowledge	NOUN
gujaf-32	64	45	.	.	PUNCT
gujaf-32	65	1	2.1.1	2.1.1	NUM
gujaf-32	65	2	corporate	corporate	ADJ
gujaf-32	65	3	size	size	NOUN
gujaf-32	65	4	corporate	corporate	ADJ
gujaf-32	65	5	size	size	NOUN
gujaf-32	65	6	is	be	AUX
gujaf-32	65	7	regarded	regard	VERB
gujaf-32	65	8	as	as	ADP
gujaf-32	65	9	a	a	DET
gujaf-32	65	10	significant	significant	ADJ
gujaf-32	65	11	variable	variable	NOUN
gujaf-32	65	12	that	that	PRON
gujaf-32	65	13	could	could	AUX
gujaf-32	65	14	determine	determine	VERB
gujaf-32	65	15	the	the	DET
gujaf-32	65	16	csed	cse	VERB
gujaf-32	65	17	practices	practice	NOUN
gujaf-32	65	18	of	of	ADP
gujaf-32	65	19	corporate	corporate	ADJ
gujaf-32	65	20	organisations	organisation	NOUN
gujaf-32	65	21	based	base	VERB
gujaf-32	65	22	on	on	ADP
gujaf-32	65	23	their	their	PRON
gujaf-32	65	24	public	public	ADJ
gujaf-32	65	25	visibility	visibility	NOUN
gujaf-32	65	26	that	that	PRON
gujaf-32	65	27	exposed	expose	VERB
gujaf-32	65	28	them	they	PRON
gujaf-32	65	29	to	to	ADP
gujaf-32	65	30	public	public	ADJ
gujaf-32	65	31	and	and	CCONJ
gujaf-32	65	32	political	political	ADJ
gujaf-32	65	33	pressure	pressure	NOUN
gujaf-32	65	34	which	which	PRON
gujaf-32	65	35	they	they	PRON
gujaf-32	65	36	can	can	AUX
gujaf-32	65	37	assuage	assuage	VERB
gujaf-32	65	38	by	by	ADP
gujaf-32	65	39	disclosure	disclosure	NOUN
gujaf-32	65	40	(	(	PUNCT
gujaf-32	65	41	banikhalid	banikhalid	ADJ
gujaf-32	65	42	,	,	PUNCT
gujaf-32	65	43	kouhy	kouhy	PROPN
gujaf-32	65	44	&	&	CCONJ
gujaf-32	65	45	hassan	hassan	PROPN
gujaf-32	65	46	,	,	PUNCT
gujaf-32	65	47	2017	2017	NUM
gujaf-32	65	48	)	)	PUNCT
gujaf-32	65	49	.	.	PUNCT
gujaf-32	66	1	sales	sale	NOUN
gujaf-32	66	2	volume	volume	NOUN
gujaf-32	66	3	(	(	PUNCT
gujaf-32	66	4	mohammed	mohammed	PROPN
gujaf-32	66	5	,	,	PUNCT
gujaf-32	66	6	hassan	hassan	PROPN
gujaf-32	66	7	&	&	CCONJ
gujaf-32	66	8	bala	bala	PROPN
gujaf-32	66	9	,	,	PUNCT
gujaf-32	66	10	gusau	gusau	ADJ
gujaf-32	66	11	journal	journal	NOUN
gujaf-32	66	12	of	of	ADP
gujaf-32	66	13	accounting	accounting	NOUN
gujaf-32	66	14	and	and	CCONJ
gujaf-32	66	15	finance	finance	NOUN
gujaf-32	66	16	,	,	PUNCT
gujaf-32	66	17	vol	vol	NOUN
gujaf-32	66	18	.	.	PUNCT
gujaf-32	67	1	i	i	PRON
gujaf-32	67	2	,	,	PUNCT
gujaf-32	67	3	issue	issue	NOUN
gujaf-32	67	4	2	2	NUM
gujaf-32	67	5	,	,	PUNCT
gujaf-32	67	6	october	october	PROPN
gujaf-32	67	7	,	,	PUNCT
gujaf-32	67	8	2020	2020	NUM
gujaf-32	67	9	6	6	NUM
gujaf-32	67	10	2020	2020	NUM
gujaf-32	67	11	)	)	PUNCT
gujaf-32	67	12	,	,	PUNCT
gujaf-32	67	13	total	total	ADJ
gujaf-32	67	14	asset	asset	NOUN
gujaf-32	67	15	value	value	NOUN
gujaf-32	67	16	(	(	PUNCT
gujaf-32	67	17	juhmani	juhmani	NOUN
gujaf-32	67	18	,	,	PUNCT
gujaf-32	67	19	2014	2014	NUM
gujaf-32	67	20	)	)	PUNCT
gujaf-32	67	21	,	,	PUNCT
gujaf-32	67	22	and	and	CCONJ
gujaf-32	67	23	number	number	NOUN
gujaf-32	67	24	of	of	ADP
gujaf-32	67	25	employees	employee	NOUN
gujaf-32	67	26	(	(	PUNCT
gujaf-32	67	27	tagesson	tagesson	NOUN
gujaf-32	67	28	,	,	PUNCT
gujaf-32	67	29	blank	blank	NOUN
gujaf-32	67	30	,	,	PUNCT
gujaf-32	67	31	broberg	broberg	PROPN
gujaf-32	67	32	&	&	CCONJ
gujaf-32	67	33	collin	collin	PROPN
gujaf-32	67	34	,	,	PUNCT
gujaf-32	67	35	2009	2009	NUM
gujaf-32	67	36	)	)	PUNCT
gujaf-32	67	37	are	be	AUX
gujaf-32	67	38	used	use	VERB
gujaf-32	67	39	to	to	PART
gujaf-32	67	40	measure	measure	VERB
gujaf-32	67	41	corporate	corporate	ADJ
gujaf-32	67	42	size	size	NOUN
gujaf-32	67	43	.	.	PUNCT
gujaf-32	68	1	significant	significant	ADJ
gujaf-32	68	2	relationship	relationship	NOUN
gujaf-32	68	3	was	be	AUX
gujaf-32	68	4	established	establish	VERB
gujaf-32	68	5	between	between	ADP
gujaf-32	68	6	corporate	corporate	ADJ
gujaf-32	68	7	size	size	NOUN
gujaf-32	68	8	and	and	CCONJ
gujaf-32	68	9	csed	cse	VERB
gujaf-32	68	10	(	(	PUNCT
gujaf-32	68	11	mohammed	mohammed	PROPN
gujaf-32	68	12	,	,	PUNCT
gujaf-32	68	13	hassan	hassan	PROPN
gujaf-32	68	14	and	and	CCONJ
gujaf-32	68	15	bala	bala	PROPN
gujaf-32	68	16	,	,	PUNCT
gujaf-32	68	17	2020	2020	NUM
gujaf-32	68	18	)	)	PUNCT
gujaf-32	68	19	,	,	PUNCT
gujaf-32	68	20	although	although	SCONJ
gujaf-32	68	21	(	(	PUNCT
gujaf-32	68	22	hassan	hassan	PROPN
gujaf-32	68	23	&	&	CCONJ
gujaf-32	68	24	kouhy	kouhy	NOUN
gujaf-32	68	25	,	,	PUNCT
gujaf-32	68	26	2015	2015	NUM
gujaf-32	68	27	)	)	PUNCT
gujaf-32	68	28	found	find	VERB
gujaf-32	68	29	no	no	DET
gujaf-32	68	30	significant	significant	ADJ
gujaf-32	68	31	relationship	relationship	NOUN
gujaf-32	68	32	between	between	ADP
gujaf-32	68	33	size	size	NOUN
gujaf-32	68	34	and	and	CCONJ
gujaf-32	68	35	csed	cse	VERB
gujaf-32	68	36	.	.	PUNCT
gujaf-32	69	1	therefore	therefore	ADV
gujaf-32	69	2	,	,	PUNCT
gujaf-32	69	3	this	this	DET
gujaf-32	69	4	study	study	NOUN
gujaf-32	69	5	will	will	AUX
gujaf-32	69	6	test	test	VERB
gujaf-32	69	7	these	these	DET
gujaf-32	69	8	null	null	ADJ
gujaf-32	69	9	hypotheses	hypothesis	NOUN
gujaf-32	69	10	:	:	PUNCT
gujaf-32	69	11	ho	ho	ADJ
gujaf-32	69	12	:	:	PUNCT
gujaf-32	69	13	there	there	PRON
gujaf-32	69	14	is	be	VERB
gujaf-32	69	15	no	no	DET
gujaf-32	69	16	significant	significant	ADJ
gujaf-32	69	17	relationship	relationship	NOUN
gujaf-32	69	18	between	between	ADP
gujaf-32	69	19	corporate	corporate	ADJ
gujaf-32	69	20	size	size	NOUN
gujaf-32	69	21	and	and	CCONJ
gujaf-32	69	22	csed	cse	VERB
gujaf-32	69	23	by	by	ADP
gujaf-32	69	24	listed	list	VERB
gujaf-32	69	25	companies	company	NOUN
gujaf-32	69	26	in	in	ADP
gujaf-32	69	27	the	the	DET
gujaf-32	69	28	nigerian	nigerian	ADJ
gujaf-32	69	29	construction	construction	NOUN
gujaf-32	69	30	and	and	CCONJ
gujaf-32	69	31	building	building	NOUN
gujaf-32	69	32	materials	material	NOUN
gujaf-32	69	33	firms	firm	NOUN
gujaf-32	69	34	.	.	PUNCT
gujaf-32	70	1	ho	ho	INTJ
gujaf-32	70	2	:	:	PUNCT
gujaf-32	70	3	there	there	PRON
gujaf-32	70	4	is	be	VERB
gujaf-32	70	5	no	no	DET
gujaf-32	70	6	significant	significant	ADJ
gujaf-32	70	7	relationship	relationship	NOUN
gujaf-32	70	8	between	between	ADP
gujaf-32	70	9	corporate	corporate	ADJ
gujaf-32	70	10	size	size	NOUN
gujaf-32	70	11	and	and	CCONJ
gujaf-32	70	12	csed	cse	VERB
gujaf-32	70	13	by	by	ADP
gujaf-32	70	14	listed	list	VERB
gujaf-32	70	15	companies	company	NOUN
gujaf-32	70	16	in	in	ADP
gujaf-32	70	17	the	the	DET
gujaf-32	70	18	nigerian	nigerian	ADJ
gujaf-32	70	19	pharmaceutical	pharmaceutical	NOUN
gujaf-32	70	20	and	and	CCONJ
gujaf-32	70	21	healthcare	healthcare	NOUN
gujaf-32	70	22	firms	firm	NOUN
gujaf-32	70	23	.	.	PUNCT
gujaf-32	71	1	2.1.2	2.1.2	NUM
gujaf-32	71	2	corporate	corporate	ADJ
gujaf-32	71	3	profitability	profitability	NOUN
gujaf-32	71	4	anentity	anentity	NOUN
gujaf-32	71	5	’s	’s	PART
gujaf-32	71	6	efficiency	efficiency	NOUN
gujaf-32	71	7	to	to	PART
gujaf-32	71	8	obtain	obtain	VERB
gujaf-32	71	9	profit	profit	NOUN
gujaf-32	71	10	from	from	ADP
gujaf-32	71	11	the	the	DET
gujaf-32	71	12	available	available	ADJ
gujaf-32	71	13	funds	fund	NOUN
gujaf-32	71	14	is	be	AUX
gujaf-32	71	15	termed	term	VERB
gujaf-32	71	16	as	as	ADP
gujaf-32	71	17	profitability	profitability	NOUN
gujaf-32	71	18	(	(	PUNCT
gujaf-32	71	19	achim&borlea	achim&borlea	ADV
gujaf-32	71	20	,	,	PUNCT
gujaf-32	71	21	2018	2018	NUM
gujaf-32	71	22	)	)	PUNCT
gujaf-32	71	23	.	.	PUNCT
gujaf-32	72	1	thus	thus	ADV
gujaf-32	72	2	,	,	PUNCT
gujaf-32	72	3	profitable	profitable	ADJ
gujaf-32	72	4	companies	company	NOUN
gujaf-32	72	5	have	have	VERB
gujaf-32	72	6	economic	economic	ADJ
gujaf-32	72	7	resources	resource	NOUN
gujaf-32	72	8	which	which	PRON
gujaf-32	72	9	are	be	AUX
gujaf-32	72	10	sources	source	NOUN
gujaf-32	72	11	of	of	ADP
gujaf-32	72	12	public	public	ADJ
gujaf-32	72	13	and	and	CCONJ
gujaf-32	72	14	political	political	ADJ
gujaf-32	72	15	pressure	pressure	NOUN
gujaf-32	72	16	and	and	CCONJ
gujaf-32	72	17	scrutiny	scrutiny	NOUN
gujaf-32	72	18	which	which	PRON
gujaf-32	72	19	could	could	AUX
gujaf-32	72	20	however	however	ADV
gujaf-32	72	21	,	,	PUNCT
gujaf-32	72	22	be	be	AUX
gujaf-32	72	23	mitigated	mitigate	VERB
gujaf-32	72	24	by	by	ADP
gujaf-32	72	25	disclosure	disclosure	NOUN
gujaf-32	72	26	(	(	PUNCT
gujaf-32	72	27	tagesson	tagesson	NOUN
gujaf-32	72	28	,	,	PUNCT
gujaf-32	72	29	blank	blank	NOUN
gujaf-32	72	30	,	,	PUNCT
gujaf-32	72	31	broberg	broberg	PROPN
gujaf-32	72	32	&	&	CCONJ
gujaf-32	72	33	collin	collin	PROPN
gujaf-32	72	34	,	,	PUNCT
gujaf-32	72	35	2009	2009	NUM
gujaf-32	72	36	)	)	PUNCT
gujaf-32	72	37	.	.	PUNCT
gujaf-32	73	1	return	return	NOUN
gujaf-32	73	2	on	on	ADP
gujaf-32	73	3	asset	asset	NOUN
gujaf-32	73	4	(	(	PUNCT
gujaf-32	73	5	bala	bala	PROPN
gujaf-32	73	6	,	,	PUNCT
gujaf-32	73	7	raja	raja	PROPN
gujaf-32	73	8	&	&	CCONJ
gujaf-32	73	9	dandago	dandago	PROPN
gujaf-32	73	10	,	,	PUNCT
gujaf-32	73	11	2019	2019	NUM
gujaf-32	73	12	)	)	PUNCT
gujaf-32	73	13	;	;	PUNCT
gujaf-32	73	14	net	net	ADJ
gujaf-32	73	15	profit	profit	NOUN
gujaf-32	73	16	(	(	PUNCT
gujaf-32	73	17	nandi	nandi	PROPN
gujaf-32	73	18	&	&	CCONJ
gujaf-32	73	19	ghosh	ghosh	PROPN
gujaf-32	73	20	,	,	PUNCT
gujaf-32	73	21	2012	2012	NUM
gujaf-32	73	22	)	)	PUNCT
gujaf-32	73	23	and	and	CCONJ
gujaf-32	73	24	return	return	VERB
gujaf-32	73	25	on	on	ADP
gujaf-32	73	26	equity	equity	NOUN
gujaf-32	73	27	(	(	PUNCT
gujaf-32	73	28	andriana	andriana	PROPN
gujaf-32	73	29	&	&	CCONJ
gujaf-32	73	30	anisykurlillah	anisykurlillah	PROPN
gujaf-32	73	31	,	,	PUNCT
gujaf-32	73	32	2019	2019	NUM
gujaf-32	73	33	)	)	PUNCT
gujaf-32	73	34	areemployed	areemploye	VERB
gujaf-32	73	35	as	as	ADP
gujaf-32	73	36	proxies	proxy	NOUN
gujaf-32	73	37	of	of	ADP
gujaf-32	73	38	profitability	profitability	NOUN
gujaf-32	73	39	.	.	PUNCT
gujaf-32	74	1	positive	positive	ADJ
gujaf-32	74	2	association	association	NOUN
gujaf-32	74	3	is	be	AUX
gujaf-32	74	4	found	find	VERB
gujaf-32	74	5	between	between	ADP
gujaf-32	74	6	profitability	profitability	NOUN
gujaf-32	74	7	and	and	CCONJ
gujaf-32	74	8	csed	cse	VERB
gujaf-32	74	9	(	(	PUNCT
gujaf-32	74	10	abdullahi	abdullahi	PROPN
gujaf-32	74	11	,	,	PUNCT
gujaf-32	74	12	ali	ali	PROPN
gujaf-32	74	13	&	&	CCONJ
gujaf-32	74	14	abdulrazaq	abdulrazaq	PROPN
gujaf-32	74	15	,	,	PUNCT
gujaf-32	74	16	2018	2018	NUM
gujaf-32	74	17	)	)	PUNCT
gujaf-32	74	18	while	while	SCONJ
gujaf-32	74	19	mohammed	mohammed	PROPN
gujaf-32	74	20	,	,	PUNCT
gujaf-32	74	21	hassan	hassan	PROPN
gujaf-32	74	22	&	&	CCONJ
gujaf-32	74	23	bala	bala	PROPN
gujaf-32	74	24	(	(	PUNCT
gujaf-32	74	25	2020	2020	NUM
gujaf-32	74	26	)	)	PUNCT
gujaf-32	74	27	found	find	VERB
gujaf-32	74	28	no	no	DET
gujaf-32	74	29	association	association	NOUN
gujaf-32	74	30	between	between	ADP
gujaf-32	74	31	the	the	DET
gujaf-32	74	32	two	two	NUM
gujaf-32	74	33	.	.	PUNCT
gujaf-32	75	1	this	this	DET
gujaf-32	75	2	study	study	NOUN
gujaf-32	75	3	makes	make	VERB
gujaf-32	75	4	further	further	ADJ
gujaf-32	75	5	contribution	contribution	NOUN
gujaf-32	75	6	by	by	ADP
gujaf-32	75	7	testing	test	VERB
gujaf-32	75	8	the	the	DET
gujaf-32	75	9	following	following	ADJ
gujaf-32	75	10	null	null	ADJ
gujaf-32	75	11	hypotheses	hypothesis	NOUN
gujaf-32	75	12	.	.	PUNCT
gujaf-32	76	1	ho	ho	INTJ
gujaf-32	76	2	:	:	PUNCT
gujaf-32	76	3	there	there	PRON
gujaf-32	76	4	is	be	VERB
gujaf-32	76	5	no	no	DET
gujaf-32	76	6	significant	significant	ADJ
gujaf-32	76	7	relationship	relationship	NOUN
gujaf-32	76	8	between	between	ADP
gujaf-32	76	9	profitability	profitability	NOUN
gujaf-32	76	10	and	and	CCONJ
gujaf-32	76	11	csed	cse	VERB
gujaf-32	76	12	by	by	ADP
gujaf-32	76	13	listed	list	VERB
gujaf-32	76	14	companies	company	NOUN
gujaf-32	76	15	in	in	ADP
gujaf-32	76	16	the	the	DET
gujaf-32	76	17	nigerian	nigerian	ADJ
gujaf-32	76	18	construction	construction	NOUN
gujaf-32	76	19	and	and	CCONJ
gujaf-32	76	20	building	building	NOUN
gujaf-32	76	21	materials	material	NOUN
gujaf-32	76	22	industry	industry	NOUN
gujaf-32	76	23	.	.	PUNCT
gujaf-32	77	1	ho	ho	PROPN
gujaf-32	77	2	:	:	PUNCT
gujaf-32	77	3	there	there	PRON
gujaf-32	77	4	is	be	VERB
gujaf-32	77	5	no	no	DET
gujaf-32	77	6	significant	significant	ADJ
gujaf-32	77	7	relationship	relationship	NOUN
gujaf-32	77	8	between	between	ADP
gujaf-32	77	9	profitability	profitability	NOUN
gujaf-32	77	10	and	and	CCONJ
gujaf-32	77	11	csed	cse	VERB
gujaf-32	77	12	by	by	ADP
gujaf-32	77	13	listed	list	VERB
gujaf-32	77	14	companies	company	NOUN
gujaf-32	77	15	in	in	ADP
gujaf-32	77	16	the	the	DET
gujaf-32	77	17	nigerian	nigerian	ADJ
gujaf-32	77	18	pharmaceutical	pharmaceutical	NOUN
gujaf-32	77	19	and	and	CCONJ
gujaf-32	77	20	healthcare	healthcare	NOUN
gujaf-32	77	21	industry	industry	NOUN
gujaf-32	77	22	.	.	PUNCT
gujaf-32	78	1	2.1.3	2.1.3	NUM
gujaf-32	78	2	corporate	corporate	ADJ
gujaf-32	78	3	leverage	leverage	NOUN
gujaf-32	78	4	the	the	DET
gujaf-32	78	5	extent	extent	NOUN
gujaf-32	78	6	to	to	PART
gujaf-32	78	7	which	which	PRON
gujaf-32	78	8	borrowed	borrow	VERB
gujaf-32	78	9	funds	fund	NOUN
gujaf-32	78	10	are	be	AUX
gujaf-32	78	11	used	use	VERB
gujaf-32	78	12	to	to	PART
gujaf-32	78	13	increase	increase	VERB
gujaf-32	78	14	gains	gain	NOUN
gujaf-32	78	15	or	or	CCONJ
gujaf-32	78	16	reduce	reduce	VERB
gujaf-32	78	17	losses	loss	NOUN
gujaf-32	78	18	of	of	ADP
gujaf-32	78	19	corporate	corporate	ADJ
gujaf-32	78	20	organizations	organization	NOUN
gujaf-32	78	21	over	over	ADP
gujaf-32	78	22	or	or	CCONJ
gujaf-32	78	23	below	below	ADP
gujaf-32	78	24	those	those	PRON
gujaf-32	78	25	that	that	PRON
gujaf-32	78	26	could	could	AUX
gujaf-32	78	27	otherwise	otherwise	ADV
gujaf-32	78	28	be	be	AUX
gujaf-32	78	29	incurred	incur	VERB
gujaf-32	78	30	if	if	SCONJ
gujaf-32	78	31	the	the	DET
gujaf-32	78	32	organization	organization	NOUN
gujaf-32	78	33	resorts	resort	VERB
gujaf-32	78	34	to	to	ADP
gujaf-32	78	35	using	use	VERB
gujaf-32	78	36	its	its	PRON
gujaf-32	78	37	own	own	ADJ
gujaf-32	78	38	funds	fund	NOUN
gujaf-32	78	39	is	be	AUX
gujaf-32	78	40	regarded	regard	VERB
gujaf-32	78	41	as	as	ADP
gujaf-32	78	42	leverage	leverage	NOUN
gujaf-32	78	43	(	(	PUNCT
gujaf-32	78	44	d’hulster	d’hulster	PROPN
gujaf-32	78	45	,	,	PUNCT
gujaf-32	78	46	2009	2009	NUM
gujaf-32	78	47	)	)	PUNCT
gujaf-32	78	48	.	.	PUNCT
gujaf-32	79	1	thus	thus	ADV
gujaf-32	79	2	,	,	PUNCT
gujaf-32	79	3	high	high	ADJ
gujaf-32	79	4	leveraged	leverage	VERB
gujaf-32	79	5	companiesare	companiesare	NOUN
gujaf-32	79	6	likely	likely	ADJ
gujaf-32	79	7	to	to	PART
gujaf-32	79	8	employmore	employmore	VERB
gujaf-32	79	9	disclosure	disclosure	NOUN
gujaf-32	79	10	to	to	PART
gujaf-32	79	11	reduce	reduce	VERB
gujaf-32	79	12	agency	agency	NOUN
gujaf-32	79	13	costs	cost	NOUN
gujaf-32	79	14	(	(	PUNCT
gujaf-32	79	15	mohammed	mohammed	PROPN
gujaf-32	79	16	,	,	PUNCT
gujaf-32	79	17	hassan	hassan	PROPN
gujaf-32	79	18	&	&	CCONJ
gujaf-32	79	19	bala	bala	PROPN
gujaf-32	79	20	,	,	PUNCT
gujaf-32	79	21	2020	2020	NUM
gujaf-32	79	22	)	)	PUNCT
gujaf-32	79	23	.	.	PUNCT
gujaf-32	80	1	mohammed	mohammed	PROPN
gujaf-32	80	2	,	,	PUNCT
gujaf-32	80	3	hassan	hassan	PROPN
gujaf-32	80	4	&	&	CCONJ
gujaf-32	80	5	bala	bala	PROPN
gujaf-32	80	6	,	,	PUNCT
gujaf-32	80	7	(	(	PUNCT
gujaf-32	80	8	2020	2020	NUM
gujaf-32	80	9	)	)	PUNCT
gujaf-32	80	10	found	find	VERB
gujaf-32	80	11	positive	positive	ADJ
gujaf-32	80	12	relationship	relationship	NOUN
gujaf-32	80	13	between	between	ADP
gujaf-32	80	14	leverage	leverage	NOUN
gujaf-32	80	15	and	and	CCONJ
gujaf-32	80	16	csed	cse	VERB
gujaf-32	80	17	while	while	SCONJ
gujaf-32	80	18	gusau	gusau	ADJ
gujaf-32	80	19	journal	journal	NOUN
gujaf-32	80	20	of	of	ADP
gujaf-32	80	21	accounting	accounting	NOUN
gujaf-32	80	22	and	and	CCONJ
gujaf-32	80	23	finance	finance	NOUN
gujaf-32	80	24	,	,	PUNCT
gujaf-32	80	25	vol	vol	NOUN
gujaf-32	80	26	.	.	PUNCT
gujaf-32	81	1	i	i	PRON
gujaf-32	81	2	,	,	PUNCT
gujaf-32	81	3	issue	issue	NOUN
gujaf-32	81	4	2	2	NUM
gujaf-32	81	5	,	,	PUNCT
gujaf-32	81	6	october	october	PROPN
gujaf-32	81	7	,	,	PUNCT
gujaf-32	81	8	2020	2020	NUM
gujaf-32	81	9	7	7	NUM
gujaf-32	81	10	dibiaand	dibiaand	NOUN
gujaf-32	81	11	onwuchekwa	onwuchekwa	PROPN
gujaf-32	81	12	(	(	PUNCT
gujaf-32	81	13	2015	2015	NUM
gujaf-32	81	14	)	)	PUNCT
gujaf-32	81	15	found	find	VERB
gujaf-32	81	16	no	no	DET
gujaf-32	81	17	relationship	relationship	NOUN
gujaf-32	81	18	between	between	ADP
gujaf-32	81	19	leverage	leverage	NOUN
gujaf-32	81	20	and	and	CCONJ
gujaf-32	81	21	csed	cse	VERB
gujaf-32	81	22	.	.	PUNCT
gujaf-32	82	1	thus	thus	ADV
gujaf-32	82	2	,	,	PUNCT
gujaf-32	82	3	we	we	PRON
gujaf-32	82	4	contribute	contribute	VERB
gujaf-32	82	5	to	to	ADP
gujaf-32	82	6	the	the	DET
gujaf-32	82	7	debate	debate	NOUN
gujaf-32	82	8	by	by	ADP
gujaf-32	82	9	testing	test	VERB
gujaf-32	82	10	the	the	DET
gujaf-32	82	11	following	follow	VERB
gujaf-32	82	12	null	null	ADJ
gujaf-32	82	13	hypotheses	hypothesis	NOUN
gujaf-32	82	14	:	:	PUNCT
gujaf-32	82	15	ho	ho	ADJ
gujaf-32	82	16	:	:	PUNCT
gujaf-32	82	17	there	there	PRON
gujaf-32	82	18	is	be	VERB
gujaf-32	82	19	no	no	DET
gujaf-32	82	20	significant	significant	ADJ
gujaf-32	82	21	relationship	relationship	NOUN
gujaf-32	82	22	between	between	ADP
gujaf-32	82	23	profitability	profitability	NOUN
gujaf-32	82	24	and	and	CCONJ
gujaf-32	82	25	csed	cse	VERB
gujaf-32	82	26	by	by	ADP
gujaf-32	82	27	listed	list	VERB
gujaf-32	82	28	companies	company	NOUN
gujaf-32	82	29	in	in	ADP
gujaf-32	82	30	the	the	DET
gujaf-32	82	31	nigerian	nigerian	ADJ
gujaf-32	82	32	construction	construction	NOUN
gujaf-32	82	33	and	and	CCONJ
gujaf-32	82	34	building	building	NOUN
gujaf-32	82	35	materials	material	NOUN
gujaf-32	82	36	industry	industry	NOUN
gujaf-32	82	37	.	.	PUNCT
gujaf-32	83	1	ho	ho	PROPN
gujaf-32	83	2	:	:	PUNCT
gujaf-32	83	3	there	there	PRON
gujaf-32	83	4	is	be	VERB
gujaf-32	83	5	no	no	DET
gujaf-32	83	6	significant	significant	ADJ
gujaf-32	83	7	relationship	relationship	NOUN
gujaf-32	83	8	between	between	ADP
gujaf-32	83	9	profitability	profitability	NOUN
gujaf-32	83	10	and	and	CCONJ
gujaf-32	83	11	csed	cse	VERB
gujaf-32	83	12	by	by	ADP
gujaf-32	83	13	listed	list	VERB
gujaf-32	83	14	companies	company	NOUN
gujaf-32	83	15	in	in	ADP
gujaf-32	83	16	the	the	DET
gujaf-32	83	17	nigerian	nigerian	ADJ
gujaf-32	83	18	pharmaceutical	pharmaceutical	NOUN
gujaf-32	83	19	and	and	CCONJ
gujaf-32	83	20	healthcare	healthcare	PROPN
gujaf-32	83	21	industry	industry	NOUN
gujaf-32	83	22	2.1.4	2.1.4	NUM
gujaf-32	83	23	corporate	corporate	ADJ
gujaf-32	83	24	tax	tax	NOUN
gujaf-32	83	25	payments	payment	NOUN
gujaf-32	83	26	of	of	ADP
gujaf-32	83	27	taxes	taxis	NOUN
gujaf-32	83	28	by	by	ADP
gujaf-32	83	29	corporate	corporate	ADJ
gujaf-32	83	30	organizations	organization	NOUN
gujaf-32	83	31	are	be	AUX
gujaf-32	83	32	depicting	depict	VERB
gujaf-32	83	33	goodcitizenship	goodcitizenship	NOUN
gujaf-32	83	34	that	that	PRON
gujaf-32	83	35	ensures	ensure	VERB
gujaf-32	83	36	good	good	ADJ
gujaf-32	83	37	relationship	relationship	NOUN
gujaf-32	83	38	with	with	ADP
gujaf-32	83	39	government	government	NOUN
gujaf-32	83	40	and	and	CCONJ
gujaf-32	83	41	the	the	DET
gujaf-32	83	42	general	general	ADJ
gujaf-32	83	43	public	public	NOUN
gujaf-32	83	44	(	(	PUNCT
gujaf-32	83	45	lanis	lanis	PROPN
gujaf-32	83	46	&	&	CCONJ
gujaf-32	83	47	richardson	richardson	PROPN
gujaf-32	83	48	,	,	PUNCT
gujaf-32	83	49	2013	2013	NUM
gujaf-32	83	50	)	)	PUNCT
gujaf-32	83	51	.	.	PUNCT
gujaf-32	84	1	but	but	CCONJ
gujaf-32	84	2	,	,	PUNCT
gujaf-32	84	3	corporate	corporate	ADJ
gujaf-32	84	4	taxes	taxis	NOUN
gujaf-32	84	5	erode	erode	VERB
gujaf-32	84	6	profits	profit	NOUN
gujaf-32	84	7	;	;	PUNCT
gujaf-32	84	8	thus	thus	ADV
gujaf-32	84	9	,	,	PUNCT
gujaf-32	84	10	corporate	corporate	ADJ
gujaf-32	84	11	organizations	organization	NOUN
gujaf-32	84	12	are	be	AUX
gujaf-32	84	13	often	often	ADV
gujaf-32	84	14	reluctant	reluctant	ADJ
gujaf-32	84	15	to	to	PART
gujaf-32	84	16	pay	pay	VERB
gujaf-32	84	17	taxes	taxis	NOUN
gujaf-32	84	18	through	through	ADP
gujaf-32	84	19	avoidance	avoidance	NOUN
gujaf-32	84	20	and	and	CCONJ
gujaf-32	84	21	even	even	ADV
gujaf-32	84	22	evasion	evasion	NOUN
gujaf-32	84	23	(	(	PUNCT
gujaf-32	84	24	price	price	NOUN
gujaf-32	84	25	water	water	NOUN
gujaf-32	84	26	house	house	NOUN
gujaf-32	84	27	coopers	cooper	NOUN
gujaf-32	84	28	,	,	PUNCT
gujaf-32	84	29	2013	2013	NUM
gujaf-32	84	30	;	;	PUNCT
gujaf-32	84	31	lanis	lanis	PROPN
gujaf-32	84	32	&	&	CCONJ
gujaf-32	84	33	richardson	richardson	PROPN
gujaf-32	84	34	,	,	PUNCT
gujaf-32	84	35	2013	2013	NUM
gujaf-32	84	36	)	)	PUNCT
gujaf-32	84	37	.	.	PUNCT
gujaf-32	85	1	consequently	consequently	ADV
gujaf-32	85	2	,	,	PUNCT
gujaf-32	85	3	this	this	DET
gujaf-32	85	4	study	study	NOUN
gujaf-32	85	5	argues	argue	VERB
gujaf-32	85	6	that	that	SCONJ
gujaf-32	85	7	corporate	corporate	ADJ
gujaf-32	85	8	organisations	organisation	NOUN
gujaf-32	85	9	are	be	AUX
gujaf-32	85	10	likely	likely	ADJ
gujaf-32	85	11	to	to	PART
gujaf-32	85	12	provide	provide	VERB
gujaf-32	85	13	less	less	ADV
gujaf-32	85	14	social	social	ADJ
gujaf-32	85	15	and	and	CCONJ
gujaf-32	85	16	environmental	environmental	ADJ
gujaf-32	85	17	information	information	NOUN
gujaf-32	85	18	on	on	ADP
gujaf-32	85	19	payment	payment	NOUN
gujaf-32	85	20	of	of	ADP
gujaf-32	85	21	corporate	corporate	ADJ
gujaf-32	85	22	tax	tax	NOUN
gujaf-32	85	23	(	(	PUNCT
gujaf-32	85	24	umobong&agburuga	umobong&agburuga	PROPN
gujaf-32	85	25	,	,	PUNCT
gujaf-32	85	26	2018	2018	NUM
gujaf-32	85	27	)	)	PUNCT
gujaf-32	85	28	.	.	PUNCT
gujaf-32	86	1	although	although	SCONJ
gujaf-32	86	2	testing	testing	NOUN
gujaf-32	86	3	for	for	ADP
gujaf-32	86	4	the	the	DET
gujaf-32	86	5	effects	effect	NOUN
gujaf-32	86	6	of	of	ADP
gujaf-32	86	7	this	this	DET
gujaf-32	86	8	corporate	corporate	ADJ
gujaf-32	86	9	variable	variable	NOUN
gujaf-32	86	10	is	be	AUX
gujaf-32	86	11	an	an	DET
gujaf-32	86	12	emerging	emerge	VERB
gujaf-32	86	13	phenomenon	phenomenon	NOUN
gujaf-32	86	14	,	,	PUNCT
gujaf-32	86	15	mohammed	mohammed	PROPN
gujaf-32	86	16	,	,	PUNCT
gujaf-32	86	17	hassan	hassan	PROPN
gujaf-32	86	18	and	and	CCONJ
gujaf-32	86	19	bala	bala	PROPN
gujaf-32	86	20	(	(	PUNCT
gujaf-32	86	21	2020	2020	NUM
gujaf-32	86	22	)	)	PUNCT
gujaf-32	86	23	found	find	VERB
gujaf-32	86	24	no	no	DET
gujaf-32	86	25	relationship	relationship	NOUN
gujaf-32	86	26	between	between	ADP
gujaf-32	86	27	tax	tax	NOUN
gujaf-32	86	28	and	and	CCONJ
gujaf-32	86	29	csed	cse	VERB
gujaf-32	86	30	.	.	PUNCT
gujaf-32	87	1	we	we	PRON
gujaf-32	87	2	therefore	therefore	ADV
gujaf-32	87	3	null	null	ADJ
gujaf-32	87	4	hypothesize	hypothesize	VERB
gujaf-32	87	5	that	that	PRON
gujaf-32	87	6	ho	ho	PROPN
gujaf-32	87	7	:	:	PUNCT
gujaf-32	87	8	there	there	PRON
gujaf-32	87	9	is	be	VERB
gujaf-32	87	10	no	no	DET
gujaf-32	87	11	significant	significant	ADJ
gujaf-32	87	12	relationship	relationship	NOUN
gujaf-32	87	13	between	between	ADP
gujaf-32	87	14	profitability	profitability	NOUN
gujaf-32	87	15	and	and	CCONJ
gujaf-32	87	16	csed	cse	VERB
gujaf-32	87	17	by	by	ADP
gujaf-32	87	18	listed	list	VERB
gujaf-32	87	19	companies	company	NOUN
gujaf-32	87	20	in	in	ADP
gujaf-32	87	21	the	the	DET
gujaf-32	87	22	nigerian	nigerian	ADJ
gujaf-32	87	23	construction	construction	NOUN
gujaf-32	87	24	and	and	CCONJ
gujaf-32	87	25	building	building	NOUN
gujaf-32	87	26	materials	material	NOUN
gujaf-32	87	27	industry	industry	NOUN
gujaf-32	87	28	.	.	PUNCT
gujaf-32	88	1	ho	ho	PROPN
gujaf-32	88	2	:	:	PUNCT
gujaf-32	88	3	there	there	PRON
gujaf-32	88	4	is	be	VERB
gujaf-32	88	5	no	no	DET
gujaf-32	88	6	significant	significant	ADJ
gujaf-32	88	7	relationship	relationship	NOUN
gujaf-32	88	8	between	between	ADP
gujaf-32	88	9	profitability	profitability	NOUN
gujaf-32	88	10	and	and	CCONJ
gujaf-32	88	11	csed	cse	VERB
gujaf-32	88	12	by	by	ADP
gujaf-32	88	13	listed	list	VERB
gujaf-32	88	14	companies	company	NOUN
gujaf-32	88	15	in	in	ADP
gujaf-32	88	16	the	the	DET
gujaf-32	88	17	nigerian	nigerian	ADJ
gujaf-32	88	18	pharmaceutical	pharmaceutical	NOUN
gujaf-32	88	19	and	and	CCONJ
gujaf-32	88	20	healthcare	healthcare	NOUN
gujaf-32	88	21	industry	industry	NOUN
gujaf-32	88	22	2.2	2.2	NUM
gujaf-32	88	23	stakeholder	stakeholder	NOUN
gujaf-32	88	24	theoretical	theoretical	ADJ
gujaf-32	88	25	framework	framework	NOUN
gujaf-32	88	26	the	the	DET
gujaf-32	88	27	definition	definition	NOUN
gujaf-32	88	28	of	of	ADP
gujaf-32	88	29	stakeholders	stakeholder	NOUN
gujaf-32	88	30	by	by	ADP
gujaf-32	88	31	freeman	freeman	NOUN
gujaf-32	88	32	as	as	ADP
gujaf-32	88	33	“	"	PUNCT
gujaf-32	88	34	any	any	DET
gujaf-32	88	35	group	group	NOUN
gujaf-32	88	36	or	or	CCONJ
gujaf-32	88	37	individual	individual	NOUN
gujaf-32	88	38	that	that	PRON
gujaf-32	88	39	can	can	AUX
gujaf-32	88	40	affect	affect	VERB
gujaf-32	88	41	or	or	CCONJ
gujaf-32	88	42	is	be	AUX
gujaf-32	88	43	affected	affect	VERB
gujaf-32	88	44	by	by	ADP
gujaf-32	88	45	the	the	DET
gujaf-32	88	46	achievement	achievement	NOUN
gujaf-32	88	47	of	of	ADP
gujaf-32	88	48	an	an	DET
gujaf-32	88	49	organisation	organisation	NOUN
gujaf-32	88	50	’s	’s	PART
gujaf-32	88	51	objectives	objective	NOUN
gujaf-32	88	52	’’	’'	PUNCT
gujaf-32	88	53	is	be	AUX
gujaf-32	88	54	widely	widely	ADV
gujaf-32	88	55	accepted	accept	VERB
gujaf-32	88	56	in	in	ADP
gujaf-32	88	57	the	the	DET
gujaf-32	88	58	literature	literature	NOUN
gujaf-32	88	59	(	(	PUNCT
gujaf-32	88	60	freeman	freeman	PROPN
gujaf-32	88	61	1984	1984	NUM
gujaf-32	88	62	,	,	PUNCT
gujaf-32	88	63	p.46	p.46	PROPN
gujaf-32	88	64	)	)	PUNCT
gujaf-32	88	65	.	.	PUNCT
gujaf-32	89	1	instrumental	instrumental	ADJ
gujaf-32	89	2	,	,	PUNCT
gujaf-32	89	3	normative	normative	ADJ
gujaf-32	89	4	and	and	CCONJ
gujaf-32	89	5	descriptive	descriptive	ADJ
gujaf-32	89	6	variants	variant	NOUN
gujaf-32	89	7	of	of	ADP
gujaf-32	89	8	stakeholders	stakeholder	NOUN
gujaf-32	89	9	are	be	AUX
gujaf-32	89	10	discussed	discuss	VERB
gujaf-32	89	11	;	;	PUNCT
gujaf-32	89	12	however	however	ADV
gujaf-32	89	13	,	,	PUNCT
gujaf-32	89	14	the	the	DET
gujaf-32	89	15	first	first	ADJ
gujaf-32	89	16	two	two	NUM
gujaf-32	89	17	are	be	AUX
gujaf-32	89	18	the	the	DET
gujaf-32	89	19	most	most	ADV
gujaf-32	89	20	widely	widely	ADV
gujaf-32	89	21	used	use	VERB
gujaf-32	89	22	in	in	ADP
gujaf-32	89	23	csed	cse	VERB
gujaf-32	89	24	studies	study	NOUN
gujaf-32	89	25	(	(	PUNCT
gujaf-32	89	26	berman	berman	NOUN
gujaf-32	89	27	,	,	PUNCT
gujaf-32	89	28	wicks	wick	NOUN
gujaf-32	89	29	,	,	PUNCT
gujaf-32	89	30	kotha	kotha	NOUN
gujaf-32	89	31	and	and	CCONJ
gujaf-32	89	32	jones	jones	PROPN
gujaf-32	89	33	,	,	PUNCT
gujaf-32	89	34	1999	1999	NUM
gujaf-32	89	35	)	)	PUNCT
gujaf-32	89	36	.	.	PUNCT
gujaf-32	90	1	consumers	consumer	NOUN
gujaf-32	90	2	;	;	PUNCT
gujaf-32	90	3	employees	employee	NOUN
gujaf-32	90	4	;	;	PUNCT
gujaf-32	90	5	stockholders	stockholder	NOUN
gujaf-32	90	6	,	,	PUNCT
gujaf-32	90	7	customers	customer	NOUN
gujaf-32	90	8	;	;	PUNCT
gujaf-32	90	9	suppliers	supplier	NOUN
gujaf-32	90	10	,	,	PUNCT
gujaf-32	90	11	local	local	ADJ
gujaf-32	90	12	community	community	NOUN
gujaf-32	90	13	;	;	PUNCT
gujaf-32	90	14	corporate	corporate	ADJ
gujaf-32	90	15	managers	manager	NOUN
gujaf-32	90	16	and	and	CCONJ
gujaf-32	90	17	the	the	DET
gujaf-32	90	18	public	public	NOUN
gujaf-32	90	19	including	include	VERB
gujaf-32	90	20	government	government	NOUN
gujaf-32	90	21	are	be	AUX
gujaf-32	90	22	identified	identify	VERB
gujaf-32	90	23	as	as	ADP
gujaf-32	90	24	corporate	corporate	ADJ
gujaf-32	90	25	stakeholders	stakeholder	NOUN
gujaf-32	90	26	(	(	PUNCT
gujaf-32	90	27	key	key	ADJ
gujaf-32	90	28	,	,	PUNCT
gujaf-32	90	29	1999	1999	NUM
gujaf-32	90	30	)	)	PUNCT
gujaf-32	90	31	.	.	PUNCT
gujaf-32	91	1	the	the	DET
gujaf-32	91	2	principal	principal	ADJ
gujaf-32	91	3	assumption	assumption	NOUN
gujaf-32	91	4	of	of	ADP
gujaf-32	91	5	the	the	DET
gujaf-32	91	6	instrumental	instrumental	ADJ
gujaf-32	91	7	stakeholder	stakeholder	NOUN
gujaf-32	91	8	variant	variant	NOUN
gujaf-32	91	9	is	be	AUX
gujaf-32	91	10	that	that	SCONJ
gujaf-32	91	11	stakeholders	stakeholder	NOUN
gujaf-32	91	12	are	be	AUX
gujaf-32	91	13	part	part	NOUN
gujaf-32	91	14	of	of	ADP
gujaf-32	91	15	the	the	DET
gujaf-32	91	16	business	business	NOUN
gujaf-32	91	17	environment	environment	NOUN
gujaf-32	91	18	;	;	PUNCT
gujaf-32	91	19	thus	thus	ADV
gujaf-32	91	20	,	,	PUNCT
gujaf-32	91	21	organisations	organisation	NOUN
gujaf-32	91	22	should	should	AUX
gujaf-32	91	23	identify	identify	VERB
gujaf-32	91	24	their	their	PRON
gujaf-32	91	25	key	key	ADJ
gujaf-32	91	26	stakeholders	stakeholder	NOUN
gujaf-32	91	27	to	to	PART
gujaf-32	91	28	effectively	effectively	ADV
gujaf-32	91	29	manage	manage	VERB
gujaf-32	91	30	them	they	PRON
gujaf-32	91	31	including	include	VERB
gujaf-32	91	32	through	through	ADP
gujaf-32	91	33	corporate	corporate	ADJ
gujaf-32	91	34	reporting	reporting	NOUN
gujaf-32	91	35	such	such	ADJ
gujaf-32	91	36	as	as	ADP
gujaf-32	91	37	csed	cse	VERB
gujaf-32	91	38	(	(	PUNCT
gujaf-32	91	39	gray	gray	ADJ
gujaf-32	91	40	,	,	PUNCT
gujaf-32	91	41	owen	owen	PROPN
gujaf-32	91	42	&	&	CCONJ
gujaf-32	91	43	adams	adams	PROPN
gujaf-32	91	44	,	,	PUNCT
gujaf-32	91	45	gusau	gusau	ADJ
gujaf-32	91	46	journal	journal	NOUN
gujaf-32	91	47	of	of	ADP
gujaf-32	91	48	accounting	accounting	NOUN
gujaf-32	91	49	and	and	CCONJ
gujaf-32	91	50	finance	finance	NOUN
gujaf-32	91	51	,	,	PUNCT
gujaf-32	91	52	vol	vol	NOUN
gujaf-32	91	53	.	.	PUNCT
gujaf-32	92	1	i	i	PRON
gujaf-32	92	2	,	,	PUNCT
gujaf-32	92	3	issue	issue	NOUN
gujaf-32	92	4	2	2	NUM
gujaf-32	92	5	,	,	PUNCT
gujaf-32	92	6	october	october	PROPN
gujaf-32	92	7	,	,	PUNCT
gujaf-32	92	8	2020	2020	NUM
gujaf-32	92	9	8	8	NUM
gujaf-32	92	10	1996	1996	NUM
gujaf-32	92	11	)	)	PUNCT
gujaf-32	92	12	.	.	PUNCT
gujaf-32	93	1	therefore	therefore	ADV
gujaf-32	93	2	,	,	PUNCT
gujaf-32	93	3	this	this	DET
gujaf-32	93	4	theory	theory	NOUN
gujaf-32	93	5	is	be	AUX
gujaf-32	93	6	employed	employ	VERB
gujaf-32	93	7	in	in	ADP
gujaf-32	93	8	this	this	DET
gujaf-32	93	9	study	study	NOUN
gujaf-32	93	10	to	to	PART
gujaf-32	93	11	assist	assist	VERB
gujaf-32	93	12	in	in	ADP
gujaf-32	93	13	explaining	explain	VERB
gujaf-32	93	14	csed	cse	VERB
gujaf-32	93	15	by	by	ADP
gujaf-32	93	16	sampled	sample	VERB
gujaf-32	93	17	companies	company	NOUN
gujaf-32	93	18	and	and	CCONJ
gujaf-32	93	19	the	the	DET
gujaf-32	93	20	effects	effect	NOUN
gujaf-32	93	21	of	of	ADP
gujaf-32	93	22	chosen	choose	VERB
gujaf-32	93	23	variables	variable	NOUN
gujaf-32	93	24	on	on	ADP
gujaf-32	93	25	the	the	DET
gujaf-32	93	26	disclosure	disclosure	NOUN
gujaf-32	93	27	3	3	X
gujaf-32	93	28	.	.	PUNCT
gujaf-32	93	29	methods	method	NOUN
gujaf-32	93	30	and	and	CCONJ
gujaf-32	93	31	techniques	technique	NOUN
gujaf-32	93	32	there	there	PRON
gujaf-32	93	33	are	be	VERB
gujaf-32	93	34	nine	nine	NUM
gujaf-32	93	35	(	(	PUNCT
gujaf-32	93	36	9	9	NUM
gujaf-32	93	37	)	)	PUNCT
gujaf-32	93	38	listed	list	VERB
gujaf-32	93	39	construction	construction	NOUN
gujaf-32	93	40	and	and	CCONJ
gujaf-32	93	41	building	building	NOUN
gujaf-32	93	42	materials	material	NOUN
gujaf-32	93	43	companies	company	NOUN
gujaf-32	93	44	on	on	ADP
gujaf-32	93	45	the	the	DET
gujaf-32	93	46	nigerian	nigerian	ADJ
gujaf-32	93	47	stock	stock	NOUN
gujaf-32	93	48	exchange	exchange	PROPN
gujaf-32	93	49	(	(	PUNCT
gujaf-32	93	50	nse	nse	NOUN
gujaf-32	93	51	)	)	PUNCT
gujaf-32	93	52	website	website	NOUN
gujaf-32	93	53	as	as	ADP
gujaf-32	93	54	at	at	ADP
gujaf-32	93	55	december	december	PROPN
gujaf-32	93	56	2020	2020	NUM
gujaf-32	93	57	which	which	PRON
gujaf-32	93	58	constitute	constitute	VERB
gujaf-32	93	59	the	the	DET
gujaf-32	93	60	population	population	NOUN
gujaf-32	93	61	of	of	ADP
gujaf-32	93	62	the	the	DET
gujaf-32	93	63	study	study	NOUN
gujaf-32	93	64	.	.	PUNCT
gujaf-32	94	1	however	however	ADV
gujaf-32	94	2	,	,	PUNCT
gujaf-32	94	3	out	out	ADP
gujaf-32	94	4	of	of	ADP
gujaf-32	94	5	the	the	DET
gujaf-32	94	6	9	9	NUM
gujaf-32	94	7	,	,	PUNCT
gujaf-32	94	8	only	only	ADV
gujaf-32	94	9	five	five	NUM
gujaf-32	94	10	(	(	PUNCT
gujaf-32	94	11	5	5	NUM
gujaf-32	94	12	)	)	PUNCT
gujaf-32	94	13	companies	company	NOUN
gujaf-32	94	14	satisfy	satisfy	VERB
gujaf-32	94	15	the	the	DET
gujaf-32	94	16	inclusion	inclusion	NOUN
gujaf-32	94	17	and	and	CCONJ
gujaf-32	94	18	exclusion	exclusion	NOUN
gujaf-32	94	19	criteria	criterion	NOUN
gujaf-32	94	20	of	of	ADP
gujaf-32	94	21	having	have	VERB
gujaf-32	94	22	full	full	ADJ
gujaf-32	94	23	online	online	ADJ
gujaf-32	94	24	annual	annual	ADJ
gujaf-32	94	25	reports	report	NOUN
gujaf-32	94	26	and	and	CCONJ
gujaf-32	94	27	accounts	account	VERB
gujaf-32	94	28	2009	2009	NUM
gujaf-32	94	29	–	–	PUNCT
gujaf-32	94	30	2018	2018	NUM
gujaf-32	94	31	.	.	PUNCT
gujaf-32	95	1	therefore	therefore	ADV
gujaf-32	95	2	,	,	PUNCT
gujaf-32	95	3	these	these	DET
gujaf-32	95	4	five	five	NUM
gujaf-32	95	5	(	(	PUNCT
gujaf-32	95	6	5	5	NUM
gujaf-32	95	7	)	)	PUNCT
gujaf-32	95	8	companies	company	NOUN
gujaf-32	95	9	are	be	AUX
gujaf-32	95	10	purposively	purposively	ADV
gujaf-32	95	11	selected	select	VERB
gujaf-32	95	12	as	as	ADP
gujaf-32	95	13	the	the	DET
gujaf-32	95	14	sample	sample	NOUN
gujaf-32	95	15	of	of	ADP
gujaf-32	95	16	the	the	DET
gujaf-32	95	17	study	study	NOUN
gujaf-32	95	18	.	.	PUNCT
gujaf-32	96	1	there	there	PRON
gujaf-32	96	2	are	be	VERB
gujaf-32	96	3	ten	ten	NUM
gujaf-32	96	4	(	(	PUNCT
gujaf-32	96	5	10	10	NUM
gujaf-32	96	6	)	)	PUNCT
gujaf-32	96	7	listed	list	VERB
gujaf-32	96	8	pharmaceutical	pharmaceutical	NOUN
gujaf-32	96	9	and	and	CCONJ
gujaf-32	96	10	healthcare	healthcare	NOUN
gujaf-32	96	11	companies	company	NOUN
gujaf-32	96	12	;	;	PUNCT
gujaf-32	96	13	however	however	ADV
gujaf-32	96	14	,	,	PUNCT
gujaf-32	96	15	five	five	NUM
gujaf-32	96	16	(	(	PUNCT
gujaf-32	96	17	5	5	NUM
gujaf-32	96	18	)	)	PUNCT
gujaf-32	96	19	companies	company	NOUN
gujaf-32	96	20	are	be	AUX
gujaf-32	96	21	purposively	purposively	ADV
gujaf-32	96	22	selected	select	VERB
gujaf-32	96	23	as	as	ADP
gujaf-32	96	24	sample	sample	NOUN
gujaf-32	96	25	of	of	ADP
gujaf-32	96	26	the	the	DET
gujaf-32	96	27	study	study	NOUN
gujaf-32	96	28	.	.	PUNCT
gujaf-32	97	1	data	datum	NOUN
gujaf-32	97	2	for	for	ADP
gujaf-32	97	3	this	this	DET
gujaf-32	97	4	study	study	NOUN
gujaf-32	97	5	is	be	AUX
gujaf-32	97	6	collected	collect	VERB
gujaf-32	97	7	by	by	ADP
gujaf-32	97	8	means	mean	NOUN
gujaf-32	97	9	of	of	ADP
gujaf-32	97	10	modified	modify	VERB
gujaf-32	97	11	word	word	NOUN
gujaf-32	97	12	counts	count	VERB
gujaf-32	97	13	content	content	VERB
gujaf-32	97	14	analysis	analysis	NOUN
gujaf-32	97	15	in	in	ADP
gujaf-32	97	16	which	which	PRON
gujaf-32	97	17	only	only	ADV
gujaf-32	97	18	words	word	NOUN
gujaf-32	97	19	conveying	convey	VERB
gujaf-32	97	20	meaningful	meaningful	ADJ
gujaf-32	97	21	social	social	ADJ
gujaf-32	97	22	or	or	CCONJ
gujaf-32	97	23	environmental	environmental	ADJ
gujaf-32	97	24	information	information	NOUN
gujaf-32	97	25	are	be	AUX
gujaf-32	97	26	counted	count	VERB
gujaf-32	97	27	.	.	PUNCT
gujaf-32	98	1	hence	hence	ADV
gujaf-32	98	2	,	,	PUNCT
gujaf-32	98	3	the	the	DET
gujaf-32	98	4	study	study	NOUN
gujaf-32	98	5	relied	rely	VERB
gujaf-32	98	6	on	on	ADP
gujaf-32	98	7	data	datum	NOUN
gujaf-32	98	8	of	of	ADP
gujaf-32	98	9	past	past	ADJ
gujaf-32	98	10	events	event	NOUN
gujaf-32	98	11	presented	present	VERB
gujaf-32	98	12	and	and	CCONJ
gujaf-32	98	13	collected	collect	VERB
gujaf-32	98	14	in	in	ADP
gujaf-32	98	15	form	form	NOUN
gujaf-32	98	16	of	of	ADP
gujaf-32	98	17	annual	annual	ADJ
gujaf-32	98	18	reports	report	NOUN
gujaf-32	98	19	and	and	CCONJ
gujaf-32	98	20	accounts	account	NOUN
gujaf-32	98	21	;	;	PUNCT
gujaf-32	98	22	thus	thus	ADV
gujaf-32	98	23	,	,	PUNCT
gujaf-32	98	24	expost	expost	ADJ
gujaf-32	98	25	factor	factor	NOUN
gujaf-32	98	26	research	research	NOUN
gujaf-32	98	27	design	design	NOUN
gujaf-32	98	28	is	be	AUX
gujaf-32	98	29	adopted	adopt	VERB
gujaf-32	98	30	(	(	PUNCT
gujaf-32	98	31	bilyaminu	bilyaminu	NOUN
gujaf-32	98	32	,	,	PUNCT
gujaf-32	98	33	mohammed	mohammed	PROPN
gujaf-32	98	34	,	,	PUNCT
gujaf-32	98	35	dandago	dandago	PROPN
gujaf-32	98	36	&	&	CCONJ
gujaf-32	98	37	musa	musa	PROPN
gujaf-32	98	38	,	,	PUNCT
gujaf-32	98	39	2020	2020	NUM
gujaf-32	98	40	)	)	PUNCT
gujaf-32	98	41	.	.	PUNCT
gujaf-32	99	1	data	datum	NOUN
gujaf-32	99	2	collected	collect	VERB
gujaf-32	99	3	in	in	ADP
gujaf-32	99	4	the	the	DET
gujaf-32	99	5	study	study	NOUN
gujaf-32	99	6	is	be	AUX
gujaf-32	99	7	for	for	ADP
gujaf-32	99	8	ten	ten	NUM
gujaf-32	99	9	(	(	PUNCT
gujaf-32	99	10	10	10	NUM
gujaf-32	99	11	)	)	PUNCT
gujaf-32	99	12	years	year	NOUN
gujaf-32	99	13	2009	2009	NUM
gujaf-32	99	14	–	–	PUNCT
gujaf-32	99	15	2018	2018	NUM
gujaf-32	99	16	;	;	PUNCT
gujaf-32	99	17	thus	thus	ADV
gujaf-32	99	18	,	,	PUNCT
gujaf-32	99	19	it	it	PRON
gujaf-32	99	20	is	be	AUX
gujaf-32	99	21	a	a	DET
gujaf-32	99	22	time	time	NOUN
gujaf-32	99	23	series	series	NOUN
gujaf-32	99	24	data	datum	NOUN
gujaf-32	99	25	;	;	PUNCT
gujaf-32	99	26	however	however	ADV
gujaf-32	99	27	,	,	PUNCT
gujaf-32	99	28	the	the	DET
gujaf-32	99	29	data	datum	NOUN
gujaf-32	99	30	was	be	AUX
gujaf-32	99	31	collected	collect	VERB
gujaf-32	99	32	for	for	ADP
gujaf-32	99	33	five	five	NUM
gujaf-32	99	34	companies	company	NOUN
gujaf-32	99	35	each	each	PRON
gujaf-32	99	36	from	from	ADP
gujaf-32	99	37	the	the	DET
gujaf-32	99	38	two	two	NUM
gujaf-32	99	39	industries	industry	NOUN
gujaf-32	99	40	;	;	PUNCT
gujaf-32	99	41	thus	thus	ADV
gujaf-32	99	42	,	,	PUNCT
gujaf-32	99	43	it	it	PRON
gujaf-32	99	44	is	be	AUX
gujaf-32	99	45	cross	cross	NOUN
gujaf-32	99	46	sectional	sectional	ADJ
gujaf-32	99	47	;	;	PUNCT
gujaf-32	99	48	therefore	therefore	ADV
gujaf-32	99	49	,	,	PUNCT
gujaf-32	99	50	the	the	DET
gujaf-32	99	51	data	datum	NOUN
gujaf-32	99	52	for	for	ADP
gujaf-32	99	53	this	this	DET
gujaf-32	99	54	study	study	NOUN
gujaf-32	99	55	is	be	AUX
gujaf-32	99	56	simply	simply	ADV
gujaf-32	99	57	panel	panel	NOUN
gujaf-32	99	58	data	datum	NOUN
gujaf-32	99	59	.	.	PUNCT
gujaf-32	100	1	estimating	estimate	VERB
gujaf-32	100	2	this	this	DET
gujaf-32	100	3	type	type	NOUN
gujaf-32	100	4	of	of	ADP
gujaf-32	100	5	data	datum	NOUN
gujaf-32	100	6	set	set	VERB
gujaf-32	100	7	is	be	AUX
gujaf-32	100	8	associated	associate	VERB
gujaf-32	100	9	problems	problem	NOUN
gujaf-32	100	10	which	which	PRON
gujaf-32	100	11	are	be	AUX
gujaf-32	100	12	extensively	extensively	ADV
gujaf-32	100	13	discussed	discuss	VERB
gujaf-32	100	14	(	(	PUNCT
gujaf-32	100	15	see	see	NOUN
gujaf-32	100	16	,	,	PUNCT
gujaf-32	100	17	podestà	podestà	NOUN
gujaf-32	100	18	,	,	PUNCT
gujaf-32	100	19	2002	2002	NUM
gujaf-32	100	20	)	)	PUNCT
gujaf-32	100	21	.	.	PUNCT
gujaf-32	101	1	first	first	ADV
gujaf-32	101	2	,	,	PUNCT
gujaf-32	101	3	there	there	PRON
gujaf-32	101	4	could	could	AUX
gujaf-32	101	5	be	be	AUX
gujaf-32	101	6	serial	serial	ADJ
gujaf-32	101	7	correlation	correlation	NOUN
gujaf-32	101	8	;	;	PUNCT
gujaf-32	101	9	second	second	X
gujaf-32	101	10	,	,	PUNCT
gujaf-32	101	11	there	there	PRON
gujaf-32	101	12	might	might	AUX
gujaf-32	101	13	be	be	AUX
gujaf-32	101	14	contemporaneous	contemporaneous	ADJ
gujaf-32	101	15	correlation	correlation	NOUN
gujaf-32	101	16	;	;	PUNCT
gujaf-32	101	17	third	third	X
gujaf-32	101	18	,	,	PUNCT
gujaf-32	101	19	there	there	PRON
gujaf-32	101	20	might	might	AUX
gujaf-32	101	21	be	be	AUX
gujaf-32	101	22	panel	panel	NOUN
gujaf-32	101	23	heteroskedasticity	heteroskedasticity	NOUN
gujaf-32	101	24	;	;	PUNCT
gujaf-32	101	25	fourth	fourth	X
gujaf-32	101	26	,	,	PUNCT
gujaf-32	101	27	errors	error	NOUN
gujaf-32	101	28	may	may	AUX
gujaf-32	101	29	contain	contain	VERB
gujaf-32	101	30	both	both	DET
gujaf-32	101	31	cross	cross	VERB
gujaf-32	101	32	sectional	sectional	ADJ
gujaf-32	101	33	and	and	CCONJ
gujaf-32	101	34	temporal	temporal	ADJ
gujaf-32	101	35	effects	effect	NOUN
gujaf-32	101	36	,	,	PUNCT
gujaf-32	101	37	thus	thus	ADV
gujaf-32	101	38	concealing	conceal	VERB
gujaf-32	101	39	unit	unit	NOUN
gujaf-32	101	40	and	and	CCONJ
gujaf-32	101	41	period	period	NOUN
gujaf-32	101	42	effects	effect	NOUN
gujaf-32	101	43	.	.	PUNCT
gujaf-32	102	1	fourth	fourth	ADJ
gujaf-32	102	2	,	,	PUNCT
gujaf-32	102	3	there	there	PRON
gujaf-32	102	4	is	be	VERB
gujaf-32	102	5	the	the	DET
gujaf-32	102	6	possibility	possibility	NOUN
gujaf-32	102	7	that	that	SCONJ
gujaf-32	102	8	although	although	SCONJ
gujaf-32	102	9	data	datum	NOUN
gujaf-32	102	10	might	might	AUX
gujaf-32	102	11	be	be	AUX
gujaf-32	102	12	homoscedastic	homoscedastic	ADJ
gujaf-32	102	13	and	and	CCONJ
gujaf-32	102	14	not	not	PART
gujaf-32	102	15	auto	auto	NOUN
gujaf-32	102	16	-	-	PUNCT
gujaf-32	102	17	correlated	correlate	VERB
gujaf-32	102	18	,	,	PUNCT
gujaf-32	102	19	but	but	CCONJ
gujaf-32	102	20	could	could	AUX
gujaf-32	102	21	result	result	VERB
gujaf-32	102	22	in	in	ADP
gujaf-32	102	23	producing	produce	VERB
gujaf-32	102	24	regression	regression	NOUN
gujaf-32	102	25	that	that	PRON
gujaf-32	102	26	is	be	AUX
gujaf-32	102	27	heteroskedastic	heteroskedastic	ADJ
gujaf-32	102	28	and	and	CCONJ
gujaf-32	102	29	auto	auto	NOUN
gujaf-32	102	30	correlated	correlate	VERB
gujaf-32	102	31	across	across	ADP
gujaf-32	102	32	panels	panel	NOUN
gujaf-32	102	33	(	(	PUNCT
gujaf-32	102	34	stimson	stimson	NOUN
gujaf-32	102	35	1985	1985	NUM
gujaf-32	102	36	,	,	PUNCT
gujaf-32	102	37	podestà	podestà	NOUN
gujaf-32	102	38	2002	2002	NUM
gujaf-32	102	39	)	)	PUNCT
gujaf-32	102	40	.	.	PUNCT
gujaf-32	103	1	fifth	fifth	ADJ
gujaf-32	103	2	,	,	PUNCT
gujaf-32	103	3	errors	error	NOUN
gujaf-32	103	4	may	may	AUX
gujaf-32	103	5	reflect	reflect	VERB
gujaf-32	103	6	some	some	DET
gujaf-32	103	7	causal	causal	ADJ
gujaf-32	103	8	heterogeneity	heterogeneity	NOUN
gujaf-32	103	9	across	across	ADP
gujaf-32	103	10	space	space	NOUN
gujaf-32	103	11	,	,	PUNCT
gujaf-32	103	12	time	time	NOUN
gujaf-32	103	13	,	,	PUNCT
gujaf-32	103	14	or	or	CCONJ
gujaf-32	103	15	both	both	PRON
gujaf-32	103	16	(	(	PUNCT
gujaf-32	103	17	hicks	hicks	PROPN
gujaf-32	103	18	1994	1994	NUM
gujaf-32	103	19	,	,	PUNCT
gujaf-32	103	20	podestà	podestà	NOUN
gujaf-32	103	21	2002	2002	NUM
gujaf-32	103	22	)	)	PUNCT
gujaf-32	103	23	.	.	PUNCT
gujaf-32	104	1	panel	panel	NOUN
gujaf-32	104	2	corrected	correct	VERB
gujaf-32	104	3	standard	standard	ADJ
gujaf-32	104	4	errors	error	NOUN
gujaf-32	104	5	regression	regression	NOUN
gujaf-32	104	6	(	(	PUNCT
gujaf-32	104	7	pcser	pcser	NOUN
gujaf-32	104	8	)	)	PUNCT
gujaf-32	104	9	analysis	analysis	NOUN
gujaf-32	104	10	is	be	AUX
gujaf-32	104	11	designed	design	VERB
gujaf-32	104	12	to	to	PART
gujaf-32	104	13	overcome	overcome	VERB
gujaf-32	104	14	the	the	DET
gujaf-32	104	15	problems	problem	NOUN
gujaf-32	104	16	and	and	CCONJ
gujaf-32	104	17	is	be	AUX
gujaf-32	104	18	argued	argue	VERB
gujaf-32	104	19	as	as	ADP
gujaf-32	104	20	most	most	ADV
gujaf-32	104	21	suitable	suitable	ADJ
gujaf-32	104	22	for	for	ADP
gujaf-32	104	23	panel	panel	NOUN
gujaf-32	104	24	data	datum	NOUN
gujaf-32	104	25	regression	regression	NOUN
gujaf-32	104	26	analysis	analysis	NOUN
gujaf-32	104	27	(	(	PUNCT
gujaf-32	104	28	see	see	PROPN
gujaf-32	104	29	,	,	PUNCT
gujaf-32	104	30	barako	barako	PROPN
gujaf-32	104	31	,	,	PUNCT
gujaf-32	104	32	hancock	hancock	PROPN
gujaf-32	104	33	&	&	CCONJ
gujaf-32	104	34	izan	izan	PROPN
gujaf-32	104	35	,	,	PUNCT
gujaf-32	104	36	2006b	2006b	NUM
gujaf-32	104	37	;	;	PUNCT
gujaf-32	104	38	beck	beck	PROPN
gujaf-32	104	39	&	&	CCONJ
gujaf-32	104	40	katz	katz	PROPN
gujaf-32	104	41	,	,	PUNCT
gujaf-32	104	42	1995	1995	NUM
gujaf-32	104	43	;	;	PUNCT
gujaf-32	104	44	beck	beck	PROPN
gujaf-32	104	45	&	&	CCONJ
gujaf-32	104	46	katz	katz	PROPN
gujaf-32	104	47	,	,	PUNCT
gujaf-32	104	48	2006	2006	NUM
gujaf-32	104	49	;	;	PUNCT
gujaf-32	104	50	biorn	biorn	PROPN
gujaf-32	104	51	,	,	PUNCT
gujaf-32	104	52	2013	2013	NUM
gujaf-32	104	53	;	;	PUNCT
gujaf-32	104	54	mohammed	mohammed	PROPN
gujaf-32	104	55	,	,	PUNCT
gujaf-32	104	56	2018	2018	NUM
gujaf-32	104	57	)	)	PUNCT
gujaf-32	104	58	.	.	PUNCT
gujaf-32	105	1	therefore	therefore	ADV
gujaf-32	105	2	,	,	PUNCT
gujaf-32	105	3	while	while	SCONJ
gujaf-32	105	4	quantity	quantity	NOUN
gujaf-32	105	5	of	of	ADP
gujaf-32	105	6	csed	cse	VERB
gujaf-32	105	7	in	in	ADP
gujaf-32	105	8	this	this	DET
gujaf-32	105	9	study	study	NOUN
gujaf-32	105	10	is	be	AUX
gujaf-32	105	11	obtained	obtain	VERB
gujaf-32	105	12	by	by	ADP
gujaf-32	105	13	means	mean	NOUN
gujaf-32	105	14	of	of	ADP
gujaf-32	105	15	word	word	NOUN
gujaf-32	105	16	counts	count	VERB
gujaf-32	105	17	content	content	NOUN
gujaf-32	105	18	analysis	analysis	NOUN
gujaf-32	105	19	,	,	PUNCT
gujaf-32	105	20	selected	select	VERB
gujaf-32	105	21	corporate	corporate	ADJ
gujaf-32	105	22	variables	variable	NOUN
gujaf-32	105	23	as	as	ADP
gujaf-32	105	24	determinants	determinant	NOUN
gujaf-32	105	25	of	of	ADP
gujaf-32	105	26	the	the	DET
gujaf-32	105	27	disclosure	disclosure	NOUN
gujaf-32	105	28	are	be	AUX
gujaf-32	105	29	evaluated	evaluate	VERB
gujaf-32	105	30	by	by	ADP
gujaf-32	105	31	means	mean	NOUN
gujaf-32	105	32	of	of	ADP
gujaf-32	105	33	pcser	pcser	ADJ
gujaf-32	105	34	analysis	analysis	NOUN
gujaf-32	105	35	.	.	PUNCT
gujaf-32	106	1	table	table	NOUN
gujaf-32	106	2	3.1	3.1	NUM
gujaf-32	106	3	specify	specify	VERB
gujaf-32	106	4	the	the	DET
gujaf-32	106	5	type	type	NOUN
gujaf-32	106	6	of	of	ADP
gujaf-32	106	7	variables	variable	NOUN
gujaf-32	106	8	employed	employ	VERB
gujaf-32	106	9	in	in	ADP
gujaf-32	106	10	the	the	DET
gujaf-32	106	11	study	study	NOUN
gujaf-32	106	12	followed	follow	VERB
gujaf-32	106	13	by	by	ADP
gujaf-32	106	14	pcser	pcser	NOUN
gujaf-32	106	15	models	model	NOUN
gujaf-32	106	16	specified	specify	VERB
gujaf-32	106	17	for	for	ADP
gujaf-32	106	18	the	the	DET
gujaf-32	106	19	study	study	NOUN
gujaf-32	106	20	.	.	PUNCT
gujaf-32	107	1	gusau	gusau	PROPN
gujaf-32	107	2	journal	journal	PROPN
gujaf-32	107	3	of	of	ADP
gujaf-32	107	4	accounting	accounting	NOUN
gujaf-32	107	5	and	and	CCONJ
gujaf-32	107	6	finance	finance	NOUN
gujaf-32	107	7	,	,	PUNCT
gujaf-32	107	8	vol	vol	NOUN
gujaf-32	107	9	.	.	PUNCT
gujaf-32	108	1	i	i	PRON
gujaf-32	108	2	,	,	PUNCT
gujaf-32	108	3	issue	issue	NOUN
gujaf-32	108	4	2	2	NUM
gujaf-32	108	5	,	,	PUNCT
gujaf-32	108	6	october	october	PROPN
gujaf-32	108	7	,	,	PUNCT
gujaf-32	108	8	2020	2020	NUM
gujaf-32	108	9	9	9	NUM
gujaf-32	108	10	table	table	NOUN
gujaf-32	108	11	1	1	NUM
gujaf-32	108	12	specifications	specification	NOUN
gujaf-32	108	13	and	and	CCONJ
gujaf-32	108	14	measurement	measurement	NOUN
gujaf-32	108	15	of	of	ADP
gujaf-32	108	16	variables	variable	NOUN
gujaf-32	108	17	regression	regression	NOUN
gujaf-32	108	18	variables	variable	NOUN
gujaf-32	108	19	specified	specify	VERB
gujaf-32	108	20	by	by	ADP
gujaf-32	108	21	measurement	measurement	NOUN
gujaf-32	108	22	corporate	corporate	ADJ
gujaf-32	108	23	size	size	NOUN
gujaf-32	108	24	employ	employ	NOUN
gujaf-32	108	25	measured	measure	VERB
gujaf-32	108	26	by	by	ADP
gujaf-32	108	27	number	number	NOUN
gujaf-32	108	28	of	of	ADP
gujaf-32	108	29	employees	employee	NOUN
gujaf-32	108	30	corporate	corporate	ADJ
gujaf-32	108	31	liquidity	liquidity	NOUN
gujaf-32	108	32	liq	liq	NOUN
gujaf-32	108	33	measured	measure	VERB
gujaf-32	108	34	by	by	ADP
gujaf-32	108	35	liquidity	liquidity	NOUN
gujaf-32	108	36	ratio	ratio	NOUN
gujaf-32	108	37	corporate	corporate	ADJ
gujaf-32	108	38	leverage	leverage	NOUN
gujaf-32	108	39	lev	lev	NOUN
gujaf-32	108	40	measured	measure	VERB
gujaf-32	108	41	by	by	ADP
gujaf-32	108	42	debt	debt	NOUN
gujaf-32	108	43	to	to	ADP
gujaf-32	108	44	equity	equity	NOUN
gujaf-32	108	45	ratio	ratio	NOUN
gujaf-32	108	46	.	.	PUNCT
gujaf-32	109	1	corporate	corporate	ADJ
gujaf-32	109	2	tax	tax	NOUN
gujaf-32	109	3	log_tax	log_tax	NOUN
gujaf-32	109	4	measured	measure	VERB
gujaf-32	109	5	by	by	ADP
gujaf-32	109	6	the	the	DET
gujaf-32	109	7	natural	natural	ADJ
gujaf-32	109	8	logarithm	logarithm	NOUN
gujaf-32	109	9	of	of	ADP
gujaf-32	109	10	corporation	corporation	NOUN
gujaf-32	109	11	tax	tax	NOUN
gujaf-32	109	12	paid	pay	VERB
gujaf-32	109	13	in	in	ADP
gujaf-32	109	14	the	the	DET
gujaf-32	109	15	year	year	NOUN
gujaf-32	109	16	.	.	PUNCT
gujaf-32	110	1	𝒀𝒊𝒕	𝒀𝒊𝒕	PROPN
gujaf-32	110	2	=	=	SYM
gujaf-32	110	3	𝜷𝟎	𝜷𝟎	PROPN
gujaf-32	110	4	+	+	CCONJ
gujaf-32	110	5	𝜷𝟏𝑳𝑶𝑮_𝑺𝑰𝒁𝑬𝒊𝒕	𝜷𝟏𝑳𝑶𝑮_𝑺𝑰𝒁𝑬𝒊𝒕	NOUN
gujaf-32	110	6	+	+	CCONJ
gujaf-32	110	7	𝜷𝟐𝑷𝑹𝑶𝑭𝒊𝒕	𝜷𝟐𝑷𝑹𝑶𝑭𝒊𝒕	ADJ
gujaf-32	111	1	+	+	CCONJ
gujaf-32	111	2	𝜷𝟑𝑳𝑬𝑽𝒊𝒕	𝜷𝟑𝑳𝑬𝑽𝒊𝒕	NOUN
gujaf-32	111	3	+	+	X
gujaf-32	111	4	𝜷4𝑳𝑶𝑮_𝑻𝑨𝑿𝒊𝒕+	𝜷4𝑳𝑶𝑮_𝑻𝑨𝑿𝒊𝒕+	PUNCT
gujaf-32	111	5	........................	........................	PUNCT
gujaf-32	111	6	(	(	PUNCT
gujaf-32	111	7	𝟏	𝟏	X
gujaf-32	111	8	)	)	PUNCT
gujaf-32	111	9	re	re	VERB
gujaf-32	111	10	-	-	VERB
gujaf-32	111	11	written	write	VERB
gujaf-32	111	12	as	as	ADP
gujaf-32	111	13	:	:	PUNCT
gujaf-32	111	14	𝑳𝑶𝑮_𝑪𝑺𝑬𝑫𝒊𝒕=	𝑳𝑶𝑮_𝑪𝑺𝑬𝑫𝒊𝒕=	PROPN
gujaf-32	111	15	𝜷𝟎	𝜷𝟎	PROPN
gujaf-32	111	16	+	+	CCONJ
gujaf-32	111	17	𝜷𝟏𝑳𝑶𝑮_𝑺𝑰𝒁𝑬𝒊𝒕	𝜷𝟏𝑳𝑶𝑮_𝑺𝑰𝒁𝑬𝒊𝒕	NOUN
gujaf-32	111	18	+	+	CCONJ
gujaf-32	111	19	𝜷𝟐𝑷𝑹𝑶𝑭𝒊𝒕	𝜷𝟐𝑷𝑹𝑶𝑭𝒊𝒕	ADJ
gujaf-32	112	1	+	+	CCONJ
gujaf-32	112	2	𝜷3𝑳ev𝒊𝒕	𝜷3𝑳ev𝒊𝒕	PROPN
gujaf-32	112	3	+	+	NUM
gujaf-32	112	4	𝜷4𝑳𝑶𝑮_𝑻𝑨𝑿𝒊𝒕	𝜷4𝑳𝑶𝑮_𝑻𝑨𝑿𝒊𝒕	NUM
gujaf-32	112	5	+	+	NUM
gujaf-32	112	6	𝝐𝒊𝒕	𝝐𝒊𝒕	NOUN
gujaf-32	112	7	……	……	NOUN
gujaf-32	112	8	.........	.........	PUNCT
gujaf-32	112	9	(	(	PUNCT
gujaf-32	112	10	2	2	X
gujaf-32	112	11	)	)	PUNCT
gujaf-32	112	12	where	where	SCONJ
gujaf-32	112	13	:	:	PUNCT
gujaf-32	112	14	log_csed	log_cse	VERB
gujaf-32	112	15	=	=	SYM
gujaf-32	112	16	quantity	quantity	NOUN
gujaf-32	112	17	of	of	ADP
gujaf-32	112	18	sed	sed	ADJ
gujaf-32	112	19	𝛽0	𝛽0	NOUN
gujaf-32	112	20	=	=	PRON
gujaf-32	112	21	the	the	DET
gujaf-32	112	22	intercept	intercept	NOUN
gujaf-32	112	23	log_size	log_size	NOUN
gujaf-32	112	24	=	=	SYM
gujaf-32	112	25	corporate	corporate	ADJ
gujaf-32	112	26	size	size	NOUN
gujaf-32	112	27	measured	measure	VERB
gujaf-32	112	28	by	by	ADP
gujaf-32	112	29	sales	sale	NOUN
gujaf-32	112	30	(	(	PUNCT
gujaf-32	112	31	turnover	turnover	NOUN
gujaf-32	112	32	)	)	PUNCT
gujaf-32	112	33	prof	prof	NOUN
gujaf-32	112	34	=	=	NOUN
gujaf-32	112	35	corporate	corporate	ADJ
gujaf-32	112	36	profitability	profitability	NOUN
gujaf-32	112	37	measured	measure	VERB
gujaf-32	112	38	by	by	ADP
gujaf-32	112	39	earnings	earning	NOUN
gujaf-32	112	40	per	per	ADP
gujaf-32	112	41	share	share	NOUN
gujaf-32	112	42	lev	lev	NOUN
gujaf-32	112	43	=	=	SYM
gujaf-32	112	44	corporate	corporate	ADJ
gujaf-32	112	45	leverage	leverage	NOUN
gujaf-32	112	46	measured	measure	VERB
gujaf-32	112	47	by	by	ADP
gujaf-32	112	48	total	total	ADJ
gujaf-32	112	49	leverage	leverage	NOUN
gujaf-32	112	50	log_tax	log_tax	NOUN
gujaf-32	112	51	=	=	PUNCT
gujaf-32	112	52	corporate	corporate	ADJ
gujaf-32	112	53	tax	tax	NOUN
gujaf-32	112	54	ɛ	ɛ	NOUN
gujaf-32	112	55	=	=	PUNCT
gujaf-32	112	56	the	the	DET
gujaf-32	112	57	error	error	NOUN
gujaf-32	112	58	term	term	NOUN
gujaf-32	112	59	i	i	PRON
gujaf-32	112	60	=	=	PUNCT
gujaf-32	112	61	cross	cross	NOUN
gujaf-32	112	62	-	-	NOUN
gujaf-32	112	63	section	section	NOUN
gujaf-32	112	64	(	(	PUNCT
gujaf-32	112	65	5	5	NUM
gujaf-32	112	66	companies	company	NOUN
gujaf-32	112	67	each	each	PRON
gujaf-32	112	68	from	from	ADP
gujaf-32	112	69	the	the	DET
gujaf-32	112	70	two	two	NUM
gujaf-32	112	71	industries	industry	NOUN
gujaf-32	112	72	)	)	PUNCT
gujaf-32	112	73	and	and	CCONJ
gujaf-32	112	74	t	t	NOUN
gujaf-32	112	75	=	=	PUNCT
gujaf-32	112	76	time	time	NOUN
gujaf-32	112	77	-	-	PUNCT
gujaf-32	112	78	dimension	dimension	NOUN
gujaf-32	112	79	(	(	PUNCT
gujaf-32	112	80	10	10	NUM
gujaf-32	112	81	years	year	NOUN
gujaf-32	112	82	)	)	PUNCT
gujaf-32	112	83	4	4	NUM
gujaf-32	112	84	.	.	NOUN
gujaf-32	112	85	results	result	NOUN
gujaf-32	112	86	and	and	CCONJ
gujaf-32	112	87	discussions	discussion	NOUN
gujaf-32	112	88	this	this	DET
gujaf-32	112	89	section	section	NOUN
gujaf-32	112	90	discusses	discuss	VERB
gujaf-32	112	91	results	result	NOUN
gujaf-32	112	92	obtained	obtain	VERB
gujaf-32	112	93	in	in	ADP
gujaf-32	112	94	the	the	DET
gujaf-32	112	95	study	study	NOUN
gujaf-32	112	96	in	in	ADP
gujaf-32	112	97	the	the	DET
gujaf-32	112	98	light	light	NOUN
gujaf-32	112	99	of	of	ADP
gujaf-32	112	100	literature	literature	NOUN
gujaf-32	112	101	,	,	PUNCT
gujaf-32	112	102	theory	theory	NOUN
gujaf-32	112	103	and	and	CCONJ
gujaf-32	112	104	practice	practice	NOUN
gujaf-32	112	105	confirming	confirm	VERB
gujaf-32	112	106	what	what	PRON
gujaf-32	112	107	is	be	AUX
gujaf-32	112	108	known	know	VERB
gujaf-32	112	109	or	or	CCONJ
gujaf-32	112	110	bringing	bring	VERB
gujaf-32	112	111	out	out	ADP
gujaf-32	112	112	new	new	ADJ
gujaf-32	112	113	findings	finding	NOUN
gujaf-32	112	114	that	that	PRON
gujaf-32	112	115	might	might	AUX
gujaf-32	112	116	be	be	AUX
gujaf-32	112	117	useful	useful	ADJ
gujaf-32	112	118	in	in	ADP
gujaf-32	112	119	the	the	DET
gujaf-32	112	120	field	field	NOUN
gujaf-32	112	121	of	of	ADP
gujaf-32	112	122	knowledge	knowledge	NOUN
gujaf-32	112	123	.	.	PUNCT
gujaf-32	113	1	tables	table	NOUN
gujaf-32	113	2	2	2	NUM
gujaf-32	113	3	and	and	CCONJ
gujaf-32	113	4	3	3	NUM
gujaf-32	113	5	are	be	AUX
gujaf-32	113	6	multicollinearity	multicollinearity	NOUN
gujaf-32	113	7	and	and	CCONJ
gujaf-32	113	8	pcser	pcser	NOUN
gujaf-32	113	9	results	result	NOUN
gujaf-32	113	10	for	for	ADP
gujaf-32	113	11	construction	construction	NOUN
gujaf-32	113	12	and	and	CCONJ
gujaf-32	113	13	building	building	NOUN
gujaf-32	113	14	material	material	NOUN
gujaf-32	113	15	industry	industry	NOUN
gujaf-32	113	16	gusau	gusau	ADJ
gujaf-32	113	17	journal	journal	NOUN
gujaf-32	113	18	of	of	ADP
gujaf-32	113	19	accounting	accounting	NOUN
gujaf-32	113	20	and	and	CCONJ
gujaf-32	113	21	finance	finance	NOUN
gujaf-32	113	22	,	,	PUNCT
gujaf-32	113	23	vol	vol	NOUN
gujaf-32	113	24	.	.	PUNCT
gujaf-32	114	1	i	i	PRON
gujaf-32	114	2	,	,	PUNCT
gujaf-32	114	3	issue	issue	NOUN
gujaf-32	114	4	2	2	NUM
gujaf-32	114	5	,	,	PUNCT
gujaf-32	114	6	october	october	PROPN
gujaf-32	114	7	,	,	PUNCT
gujaf-32	114	8	2020	2020	NUM
gujaf-32	114	9	10	10	NUM
gujaf-32	114	10	table	table	NOUN
gujaf-32	114	11	2	2	NUM
gujaf-32	114	12	:	:	PUNCT
gujaf-32	114	13	variance	variance	NOUN
gujaf-32	114	14	inflation	inflation	NOUN
gujaf-32	114	15	factor	factor	NOUN
gujaf-32	114	16	(	(	PUNCT
gujaf-32	114	17	multicollinearity	multicollinearity	NOUN
gujaf-32	114	18	results	result	NOUN
gujaf-32	114	19	)	)	PUNCT
gujaf-32	114	20	for	for	ADP
gujaf-32	114	21	construction	construction	NOUN
gujaf-32	114	22	and	and	CCONJ
gujaf-32	114	23	building	building	NOUN
gujaf-32	114	24	materials	material	NOUN
gujaf-32	114	25	companies	company	NOUN
gujaf-32	114	26	variable	variable	ADJ
gujaf-32	114	27	vif	vif	NOUN
gujaf-32	114	28	1	1	NUM
gujaf-32	114	29	/	/	SYM
gujaf-32	114	30	vif	vif	NOUN
gujaf-32	114	31	employees	employee	NOUN
gujaf-32	114	32	2.26	2.26	NUM
gujaf-32	114	33	0.4426	0.4426	NUM
gujaf-32	114	34	log_tax	log_tax	NOUN
gujaf-32	114	35	2.25	2.25	NUM
gujaf-32	114	36	0.4442	0.4442	NUM
gujaf-32	114	37	lev	lev	NOUN
gujaf-32	114	38	1.66	1.66	NUM
gujaf-32	114	39	0.6022	0.6022	NUM
gujaf-32	114	40	roe	roe	NOUN
gujaf-32	114	41	1.16	1.16	NUM
gujaf-32	114	42	0.8638	0.8638	NUM
gujaf-32	114	43	mean	mean	NOUN
gujaf-32	114	44	vif	vif	PROPN
gujaf-32	114	45	1.83	1.83	NUM
gujaf-32	114	46	source	source	NOUN
gujaf-32	114	47	:	:	PUNCT
gujaf-32	114	48	output	output	NOUN
gujaf-32	114	49	of	of	ADP
gujaf-32	114	50	stata	stata	NOUN
gujaf-32	114	51	,	,	PUNCT
gujaf-32	114	52	2020	2020	NUM
gujaf-32	114	53	the	the	DET
gujaf-32	114	54	variance	variance	NOUN
gujaf-32	114	55	inflation	inflation	NOUN
gujaf-32	114	56	factor	factor	NOUN
gujaf-32	114	57	(	(	PUNCT
gujaf-32	114	58	vif	vif	NOUN
gujaf-32	114	59	)	)	PUNCT
gujaf-32	114	60	is	be	AUX
gujaf-32	114	61	one	one	NUM
gujaf-32	114	62	of	of	ADP
gujaf-32	114	63	the	the	DET
gujaf-32	114	64	most	most	ADV
gujaf-32	114	65	widely	widely	ADV
gujaf-32	114	66	technique	technique	NOUN
gujaf-32	114	67	of	of	ADP
gujaf-32	114	68	detecting	detect	VERB
gujaf-32	114	69	multicollinearity	multicollinearity	NOUN
gujaf-32	114	70	;	;	PUNCT
gujaf-32	114	71	however	however	ADV
gujaf-32	114	72	,	,	PUNCT
gujaf-32	114	73	vif	vif	NOUN
gujaf-32	114	74	of	of	ADP
gujaf-32	114	75	1.83	1.83	NUM
gujaf-32	114	76	indicates	indicate	VERB
gujaf-32	114	77	that	that	SCONJ
gujaf-32	114	78	the	the	DET
gujaf-32	114	79	variables	variable	NOUN
gujaf-32	114	80	are	be	AUX
gujaf-32	114	81	suitable	suitable	ADJ
gujaf-32	114	82	(	(	PUNCT
gujaf-32	114	83	akinwande	akinwande	NOUN
gujaf-32	114	84	,	,	PUNCT
gujaf-32	114	85	dikko	dikko	PROPN
gujaf-32	114	86	&	&	CCONJ
gujaf-32	114	87	samson	samson	PROPN
gujaf-32	114	88	,	,	PUNCT
gujaf-32	114	89	2015	2015	NUM
gujaf-32	114	90	)	)	PUNCT
gujaf-32	114	91	;	;	PUNCT
gujaf-32	114	92	table	table	NOUN
gujaf-32	114	93	3	3	NUM
gujaf-32	114	94	is	be	AUX
gujaf-32	114	95	pcser	pcser	NOUN
gujaf-32	114	96	results	result	NOUN
gujaf-32	114	97	.	.	PUNCT
gujaf-32	115	1	table	table	NOUN
gujaf-32	115	2	3	3	NUM
gujaf-32	115	3	:	:	PUNCT
gujaf-32	115	4	pcser	pcser	NOUN
gujaf-32	115	5	analysis	analysis	NOUN
gujaf-32	115	6	results	result	NOUN
gujaf-32	115	7	for	for	ADP
gujaf-32	115	8	nigerian	nigerian	ADJ
gujaf-32	115	9	construction	construction	NOUN
gujaf-32	115	10	and	and	CCONJ
gujaf-32	115	11	building	building	NOUN
gujaf-32	115	12	materials	material	NOUN
gujaf-32	115	13	companies	company	NOUN
gujaf-32	115	14	group	group	NOUN
gujaf-32	115	15	variable	variable	NOUN
gujaf-32	115	16	:	:	PUNCT
gujaf-32	115	17	comp	comp	NOUN
gujaf-32	115	18	number	number	NOUN
gujaf-32	115	19	of	of	ADP
gujaf-32	115	20	obs	obs	PROPN
gujaf-32	115	21	=	=	NOUN
gujaf-32	115	22	50	50	NUM
gujaf-32	115	23	time	time	NOUN
gujaf-32	115	24	variable	variable	NOUN
gujaf-32	115	25	:	:	PUNCT
gujaf-32	115	26	year	year	NOUN
gujaf-32	115	27	number	number	NOUN
gujaf-32	115	28	of	of	ADP
gujaf-32	115	29	groups	group	NOUN
gujaf-32	115	30	=	=	SYM
gujaf-32	115	31	5	5	NUM
gujaf-32	115	32	panels	panel	NOUN
gujaf-32	115	33	:	:	PUNCT
gujaf-32	115	34	correlated	correlate	VERB
gujaf-32	115	35	(	(	PUNCT
gujaf-32	115	36	balanced	balanced	ADJ
gujaf-32	115	37	)	)	PUNCT
gujaf-32	115	38	obs	obs	PROPN
gujaf-32	115	39	per	per	ADP
gujaf-32	115	40	group	group	NOUN
gujaf-32	115	41	=	=	NOUN
gujaf-32	115	42	10	10	NUM
gujaf-32	115	43	autocorrelation	autocorrelation	NOUN
gujaf-32	115	44	:	:	PUNCT
gujaf-32	115	45	no	no	DET
gujaf-32	115	46	autocorrelation	autocorrelation	NOUN
gujaf-32	115	47	estimated	estimate	VERB
gujaf-32	115	48	covariances	covariance	NOUN
gujaf-32	115	49	=	=	NOUN
gujaf-32	115	50	15	15	NUM
gujaf-32	115	51	r	r	NOUN
gujaf-32	115	52	-	-	PUNCT
gujaf-32	115	53	squared	square	VERB
gujaf-32	115	54	=	=	PUNCT
gujaf-32	115	55	0.3310	0.3310	NUM
gujaf-32	115	56	estimated	estimate	VERB
gujaf-32	115	57	autocorrelations	autocorrelation	NOUN
gujaf-32	115	58	=	=	SYM
gujaf-32	115	59	0	0	NUM
gujaf-32	115	60	wald	wald	PROPN
gujaf-32	115	61	chi2(4	chi2(4	PROPN
gujaf-32	115	62	)	)	PUNCT
gujaf-32	115	63	=	=	PUNCT
gujaf-32	116	1	44.20	44.20	NUM
gujaf-32	116	2	estimated	estimate	VERB
gujaf-32	116	3	coefficients	coefficient	NOUN
gujaf-32	116	4	=	=	SYM
gujaf-32	116	5	5	5	NUM
gujaf-32	116	6	prob	prob	NOUN
gujaf-32	116	7	>	>	X
gujaf-32	116	8	chi2	chi2	PROPN
gujaf-32	116	9	=	=	SYM
gujaf-32	116	10	0.0000	0.0000	NUM
gujaf-32	116	11	panel	panel	NOUN
gujaf-32	116	12	-	-	PUNCT
gujaf-32	116	13	corrected	correct	VERB
gujaf-32	116	14	log	log	NOUN
gujaf-32	116	15	_	_	NOUN
gujaf-32	116	16	csed	cse	VERB
gujaf-32	116	17	coef	coef	PROPN
gujaf-32	116	18	std	std	PROPN
gujaf-32	116	19	.	.	PUNCT
gujaf-32	117	1	err	err	PROPN
gujaf-32	117	2	z	z	NOUN
gujaf-32	117	3	p>|z|	p>|z|	VERB
gujaf-32	117	4	[	[	X
gujaf-32	117	5	95	95	NUM
gujaf-32	117	6	%	%	NOUN
gujaf-32	117	7	conf	conf	NOUN
gujaf-32	117	8	.	.	PUNCT
gujaf-32	118	1	interval	interval	NOUN
gujaf-32	118	2	]	]	PUNCT
gujaf-32	119	1	employ	employ	NOUN
gujaf-32	119	2	.00042	.00042	PROPN
gujaf-32	120	1	.0000	.0000	INTJ
gujaf-32	120	2	4.89	4.89	NUM
gujaf-32	120	3	0.000	0.000	NUM
gujaf-32	120	4	.0003	.0003	NUM
gujaf-32	120	5	.0006	.0006	PROPN
gujaf-32	120	6	roe	roe	PROPN
gujaf-32	120	7	-.0519	-.0519	PUNCT
gujaf-32	120	8	.0280	.0280	PROPN
gujaf-32	120	9	-1.85	-1.85	NUM
gujaf-32	120	10	0.064	0.064	NUM
gujaf-32	120	11	-.1068	-.1068	PUNCT
gujaf-32	120	12	.0030	.0030	PROPN
gujaf-32	120	13	lev	lev	PROPN
gujaf-32	120	14	-1.20451	-1.20451	PROPN
gujaf-32	120	15	.6139	.6139	PROPN
gujaf-32	121	1	-0.75	-0.75	NUM
gujaf-32	121	2	0.455	0.455	NUM
gujaf-32	121	3	-4.3676	-4.3676	NUM
gujaf-32	121	4	1.9586	1.9586	NUM
gujaf-32	121	5	log_tax	log_tax	NOUN
gujaf-32	121	6	-.6745	-.6745	PUNCT
gujaf-32	121	7	.2862	.2862	PROPN
gujaf-32	121	8	-2.36	-2.36	NUM
gujaf-32	121	9	0.018	0.018	NUM
gujaf-32	121	10	-1.2354	-1.2354	NOUN
gujaf-32	121	11	-.1135	-.1135	PUNCT
gujaf-32	121	12	cons	con	NOUN
gujaf-32	121	13	19.0119	19.0119	NUM
gujaf-32	121	14	6.5320	6.5320	NUM
gujaf-32	121	15	2.91	2.91	NUM
gujaf-32	121	16	0.004	0.004	NUM
gujaf-32	121	17	6.209431	6.209431	NUM
gujaf-32	121	18	.8144	.8144	PROPN
gujaf-32	121	19	source	source	NOUN
gujaf-32	121	20	:	:	PUNCT
gujaf-32	121	21	output	output	NOUN
gujaf-32	121	22	of	of	ADP
gujaf-32	121	23	stata	stata	NOUN
gujaf-32	121	24	,	,	PUNCT
gujaf-32	121	25	2020	2020	NUM
gujaf-32	121	26	results	result	VERB
gujaf-32	121	27	from	from	ADP
gujaf-32	121	28	table	table	NOUN
gujaf-32	121	29	3	3	NUM
gujaf-32	121	30	indicated	indicate	VERB
gujaf-32	121	31	that	that	DET
gujaf-32	121	32	size	size	NOUN
gujaf-32	121	33	measured	measure	VERB
gujaf-32	121	34	by	by	ADP
gujaf-32	121	35	number	number	NOUN
gujaf-32	121	36	of	of	ADP
gujaf-32	121	37	employees	employee	NOUN
gujaf-32	121	38	is	be	AUX
gujaf-32	121	39	found	find	VERB
gujaf-32	121	40	statistically	statistically	ADV
gujaf-32	121	41	positive	positive	ADJ
gujaf-32	121	42	and	and	CCONJ
gujaf-32	121	43	significant	significant	ADJ
gujaf-32	121	44	at	at	ADP
gujaf-32	121	45	chosen	choose	VERB
gujaf-32	121	46	5	5	NUM
gujaf-32	121	47	%	%	NOUN
gujaf-32	121	48	significance	significance	NOUN
gujaf-32	121	49	level	level	NOUN
gujaf-32	121	50	with	with	ADP
gujaf-32	121	51	coefficient	coefficient	NOUN
gujaf-32	121	52	of	of	ADP
gujaf-32	121	53	.0004197	.0004197	NOUN
gujaf-32	121	54	andp	andp	NOUN
gujaf-32	121	55	-	-	PUNCT
gujaf-32	121	56	value	value	NOUN
gujaf-32	121	57	of	of	ADP
gujaf-32	121	58	0.000	0.000	NUM
gujaf-32	121	59	.	.	PUNCT
gujaf-32	122	1	thus	thus	ADV
gujaf-32	122	2	,	,	PUNCT
gujaf-32	122	3	large	large	ADJ
gujaf-32	122	4	sized	sized	ADJ
gujaf-32	122	5	companies	company	NOUN
gujaf-32	122	6	in	in	ADP
gujaf-32	122	7	the	the	DET
gujaf-32	122	8	sample	sample	NOUN
gujaf-32	122	9	tend	tend	VERB
gujaf-32	122	10	to	to	PART
gujaf-32	122	11	provide	provide	VERB
gujaf-32	122	12	more	more	ADV
gujaf-32	122	13	csed	cse	VERB
gujaf-32	122	14	perhaps	perhaps	ADV
gujaf-32	122	15	to	to	PART
gujaf-32	122	16	satisfy	satisfy	VERB
gujaf-32	122	17	the	the	DET
gujaf-32	122	18	needs	need	NOUN
gujaf-32	122	19	of	of	ADP
gujaf-32	122	20	their	their	PRON
gujaf-32	122	21	geographically	geographically	ADV
gujaf-32	122	22	wide	wide	ADJ
gujaf-32	122	23	spread	spread	NOUN
gujaf-32	122	24	stakeholders	stakeholder	NOUN
gujaf-32	122	25	and	and	CCONJ
gujaf-32	122	26	reduce	reduce	VERB
gujaf-32	122	27	likely	likely	ADJ
gujaf-32	122	28	pressure	pressure	NOUN
gujaf-32	122	29	from	from	ADP
gujaf-32	122	30	these	these	DET
gujaf-32	122	31	stakeholders	stakeholder	NOUN
gujaf-32	122	32	perhaps	perhaps	ADV
gujaf-32	122	33	better	well	ADV
gujaf-32	122	34	explained	explain	VERB
gujaf-32	122	35	by	by	ADP
gujaf-32	122	36	stakeholder	stakeholder	NOUN
gujaf-32	122	37	theory	theory	NOUN
gujaf-32	122	38	.	.	PUNCT
gujaf-32	123	1	the	the	DET
gujaf-32	123	2	result	result	NOUN
gujaf-32	123	3	is	be	AUX
gujaf-32	123	4	gusau	gusau	ADJ
gujaf-32	123	5	journal	journal	NOUN
gujaf-32	123	6	of	of	ADP
gujaf-32	123	7	accounting	accounting	NOUN
gujaf-32	123	8	and	and	CCONJ
gujaf-32	123	9	finance	finance	NOUN
gujaf-32	123	10	,	,	PUNCT
gujaf-32	123	11	vol	vol	NOUN
gujaf-32	123	12	.	.	PUNCT
gujaf-32	124	1	i	i	PRON
gujaf-32	124	2	,	,	PUNCT
gujaf-32	124	3	issue	issue	NOUN
gujaf-32	124	4	2	2	NUM
gujaf-32	124	5	,	,	PUNCT
gujaf-32	124	6	october	october	PROPN
gujaf-32	124	7	,	,	PUNCT
gujaf-32	124	8	2020	2020	NUM
gujaf-32	124	9	11	11	NUM
gujaf-32	124	10	consistent	consistent	ADJ
gujaf-32	124	11	with	with	ADP
gujaf-32	124	12	the	the	DET
gujaf-32	124	13	findings	finding	NOUN
gujaf-32	124	14	by	by	ADP
gujaf-32	124	15	mohammed	mohammed	PROPN
gujaf-32	124	16	,	,	PUNCT
gujaf-32	124	17	hassan	hassan	PROPN
gujaf-32	124	18	and	and	CCONJ
gujaf-32	124	19	bala	bala	PROPN
gujaf-32	124	20	(	(	PUNCT
gujaf-32	124	21	2020	2020	NUM
gujaf-32	124	22	)	)	PUNCT
gujaf-32	124	23	and	and	CCONJ
gujaf-32	124	24	joshi	joshi	PROPN
gujaf-32	124	25	and	and	CCONJ
gujaf-32	124	26	hyderabad	hyderabad	PROPN
gujaf-32	124	27	(	(	PUNCT
gujaf-32	124	28	2019	2019	NUM
gujaf-32	124	29	)	)	PUNCT
gujaf-32	124	30	.	.	PUNCT
gujaf-32	125	1	however	however	ADV
gujaf-32	125	2	,	,	PUNCT
gujaf-32	125	3	the	the	DET
gujaf-32	125	4	result	result	NOUN
gujaf-32	125	5	contradicts	contradict	VERB
gujaf-32	125	6	findings	finding	NOUN
gujaf-32	125	7	by	by	ADP
gujaf-32	125	8	handoyo	handoyo	PROPN
gujaf-32	125	9	(	(	PUNCT
gujaf-32	125	10	2020	2020	NUM
gujaf-32	125	11	)	)	PUNCT
gujaf-32	125	12	and	and	CCONJ
gujaf-32	125	13	hassand	hassand	NOUN
gujaf-32	125	14	and	and	CCONJ
gujaf-32	125	15	kouhy	kouhy	NOUN
gujaf-32	125	16	(	(	PUNCT
gujaf-32	125	17	2015	2015	NUM
gujaf-32	125	18	)	)	PUNCT
gujaf-32	125	19	that	that	PRON
gujaf-32	125	20	found	find	VERB
gujaf-32	125	21	no	no	DET
gujaf-32	125	22	relationship	relationship	NOUN
gujaf-32	125	23	between	between	ADP
gujaf-32	125	24	size	size	NOUN
gujaf-32	125	25	and	and	CCONJ
gujaf-32	125	26	csed	cse	VERB
gujaf-32	125	27	.	.	PUNCT
gujaf-32	126	1	in	in	ADP
gujaf-32	126	2	practice	practice	NOUN
gujaf-32	126	3	large	large	ADJ
gujaf-32	126	4	sized	sized	ADJ
gujaf-32	126	5	firm	firm	NOUN
gujaf-32	126	6	are	be	AUX
gujaf-32	126	7	more	more	ADV
gujaf-32	126	8	visible	visible	ADJ
gujaf-32	126	9	and	and	CCONJ
gujaf-32	126	10	exposed	expose	VERB
gujaf-32	126	11	to	to	ADP
gujaf-32	126	12	public	public	ADJ
gujaf-32	126	13	pressure	pressure	NOUN
gujaf-32	126	14	and	and	CCONJ
gujaf-32	126	15	scrutiny	scrutiny	NOUN
gujaf-32	126	16	and	and	CCONJ
gujaf-32	126	17	csed	cse	VERB
gujaf-32	126	18	could	could	AUX
gujaf-32	126	19	reduce	reduce	VERB
gujaf-32	126	20	such	such	ADJ
gujaf-32	126	21	pressure	pressure	NOUN
gujaf-32	126	22	.	.	PUNCT
gujaf-32	127	1	corporate	corporate	ADJ
gujaf-32	127	2	tax	tax	NOUN
gujaf-32	127	3	is	be	AUX
gujaf-32	127	4	statistically	statistically	ADV
gujaf-32	127	5	significant	significant	ADJ
gujaf-32	127	6	with	with	ADP
gujaf-32	127	7	a	a	DET
gujaf-32	127	8	p	p	NOUN
gujaf-32	127	9	-	-	PUNCT
gujaf-32	127	10	value	value	NOUN
gujaf-32	127	11	of	of	ADP
gujaf-32	127	12	0.018	0.018	NUM
gujaf-32	127	13	but	but	CCONJ
gujaf-32	127	14	negatively	negatively	ADV
gujaf-32	127	15	related	relate	VERB
gujaf-32	127	16	with	with	ADP
gujaf-32	127	17	csed	cse	VERB
gujaf-32	127	18	with	with	ADP
gujaf-32	127	19	coefficient	coefficient	NOUN
gujaf-32	127	20	of	of	ADP
gujaf-32	127	21	-.6744668	-.6744668	NOUN
gujaf-32	127	22	.	.	PUNCT
gujaf-32	128	1	thus	thus	ADV
gujaf-32	128	2	,	,	PUNCT
gujaf-32	128	3	on	on	ADP
gujaf-32	128	4	paying	pay	VERB
gujaf-32	128	5	large	large	ADJ
gujaf-32	128	6	amount	amount	NOUN
gujaf-32	128	7	of	of	ADP
gujaf-32	128	8	tax	tax	NOUN
gujaf-32	128	9	,	,	PUNCT
gujaf-32	128	10	sampled	sample	VERB
gujaf-32	128	11	companies	company	NOUN
gujaf-32	128	12	still	still	ADV
gujaf-32	128	13	provide	provide	VERB
gujaf-32	128	14	more	more	ADV
gujaf-32	128	15	csed	cse	VERB
gujaf-32	128	16	.	.	PUNCT
gujaf-32	129	1	the	the	DET
gujaf-32	129	2	result	result	NOUN
gujaf-32	129	3	is	be	AUX
gujaf-32	129	4	inconsistent	inconsistent	ADJ
gujaf-32	129	5	with	with	ADP
gujaf-32	129	6	mohammed	mohammed	PROPN
gujaf-32	129	7	,	,	PUNCT
gujaf-32	129	8	hassan	hassan	PROPN
gujaf-32	129	9	and	and	CCONJ
gujaf-32	129	10	bala	bala	PROPN
gujaf-32	129	11	(	(	PUNCT
gujaf-32	129	12	2020	2020	NUM
gujaf-32	129	13	)	)	PUNCT
gujaf-32	129	14	that	that	PRON
gujaf-32	129	15	reported	report	VERB
gujaf-32	129	16	no	no	DET
gujaf-32	129	17	significant	significant	ADJ
gujaf-32	129	18	relationship	relationship	NOUN
gujaf-32	129	19	between	between	ADP
gujaf-32	129	20	corporate	corporate	ADJ
gujaf-32	129	21	tax	tax	NOUN
gujaf-32	129	22	and	and	CCONJ
gujaf-32	129	23	csed	cse	VERB
gujaf-32	129	24	.	.	PUNCT
gujaf-32	130	1	this	this	DET
gujaf-32	130	2	result	result	NOUN
gujaf-32	130	3	is	be	AUX
gujaf-32	130	4	indicating	indicate	VERB
gujaf-32	130	5	that	that	SCONJ
gujaf-32	130	6	sampled	sample	VERB
gujaf-32	130	7	companies	company	NOUN
gujaf-32	130	8	in	in	ADP
gujaf-32	130	9	an	an	DET
gujaf-32	130	10	attempt	attempt	NOUN
gujaf-32	130	11	to	to	PART
gujaf-32	130	12	maintain	maintain	VERB
gujaf-32	130	13	harmony	harmony	NOUN
gujaf-32	130	14	with	with	ADP
gujaf-32	130	15	their	their	PRON
gujaf-32	130	16	stakeholders	stakeholder	NOUN
gujaf-32	130	17	provide	provide	VERB
gujaf-32	130	18	more	more	ADV
gujaf-32	130	19	csed	cse	VERB
gujaf-32	130	20	even	even	ADV
gujaf-32	130	21	when	when	SCONJ
gujaf-32	130	22	they	they	PRON
gujaf-32	130	23	paid	pay	VERB
gujaf-32	130	24	large	large	ADJ
gujaf-32	130	25	amount	amount	NOUN
gujaf-32	130	26	of	of	ADP
gujaf-32	130	27	taxes	taxis	NOUN
gujaf-32	130	28	.	.	PUNCT
gujaf-32	131	1	in	in	ADP
gujaf-32	131	2	practice	practice	NOUN
gujaf-32	131	3	,	,	PUNCT
gujaf-32	131	4	the	the	DET
gujaf-32	131	5	expectation	expectation	NOUN
gujaf-32	131	6	is	be	AUX
gujaf-32	131	7	providing	provide	VERB
gujaf-32	131	8	less	less	ADV
gujaf-32	131	9	csed	cse	VERB
gujaf-32	131	10	on	on	ADP
gujaf-32	131	11	payment	payment	NOUN
gujaf-32	131	12	of	of	ADP
gujaf-32	131	13	large	large	ADJ
gujaf-32	131	14	amount	amount	NOUN
gujaf-32	131	15	of	of	ADP
gujaf-32	131	16	taxes	taxis	NOUN
gujaf-32	131	17	;	;	PUNCT
gujaf-32	131	18	thus	thus	ADV
gujaf-32	131	19	,	,	PUNCT
gujaf-32	131	20	the	the	DET
gujaf-32	131	21	influence	influence	NOUN
gujaf-32	131	22	of	of	ADP
gujaf-32	131	23	this	this	DET
gujaf-32	131	24	variable	variable	NOUN
gujaf-32	131	25	on	on	ADP
gujaf-32	131	26	csed	cse	VERB
gujaf-32	131	27	needs	need	NOUN
gujaf-32	131	28	to	to	PART
gujaf-32	131	29	be	be	AUX
gujaf-32	131	30	investigated	investigate	VERB
gujaf-32	131	31	further	far	ADV
gujaf-32	131	32	.	.	PUNCT
gujaf-32	132	1	corporate	corporate	ADJ
gujaf-32	132	2	profitability	profitability	NOUN
gujaf-32	132	3	measured	measure	VERB
gujaf-32	132	4	by	by	ADP
gujaf-32	132	5	returns	return	NOUN
gujaf-32	132	6	on	on	ADP
gujaf-32	132	7	equity	equity	NOUN
gujaf-32	132	8	showed	show	VERB
gujaf-32	132	9	no	no	DET
gujaf-32	132	10	relationship	relationship	NOUN
gujaf-32	132	11	with	with	ADP
gujaf-32	132	12	csed	cse	VERB
gujaf-32	132	13	which	which	PRON
gujaf-32	132	14	is	be	AUX
gujaf-32	132	15	consistent	consistent	ADJ
gujaf-32	132	16	with	with	ADP
gujaf-32	132	17	mohammed	mohammed	PROPN
gujaf-32	132	18	,	,	PUNCT
gujaf-32	132	19	hassan	hassan	PROPN
gujaf-32	132	20	and	and	CCONJ
gujaf-32	132	21	bala	bala	PROPN
gujaf-32	132	22	(	(	PUNCT
gujaf-32	132	23	2020	2020	NUM
gujaf-32	132	24	)	)	PUNCT
gujaf-32	132	25	.	.	PUNCT
gujaf-32	133	1	the	the	DET
gujaf-32	133	2	result	result	NOUN
gujaf-32	133	3	is	be	AUX
gujaf-32	133	4	however	however	ADV
gujaf-32	133	5	inconsistent	inconsistent	ADJ
gujaf-32	133	6	with	with	ADP
gujaf-32	133	7	abdullahi	abdullahi	PROPN
gujaf-32	133	8	,	,	PUNCT
gujaf-32	133	9	ali	ali	PROPN
gujaf-32	133	10	&	&	CCONJ
gujaf-32	133	11	abdulrazaq	abdulrazaq	PROPN
gujaf-32	133	12	,	,	PUNCT
gujaf-32	133	13	(	(	PUNCT
gujaf-32	133	14	2018	2018	NUM
gujaf-32	133	15	)	)	PUNCT
gujaf-32	133	16	and	and	CCONJ
gujaf-32	133	17	kansal	kansal	NOUN
gujaf-32	133	18	,	,	PUNCT
gujaf-32	133	19	joshi	joshi	PROPN
gujaf-32	133	20	and	and	CCONJ
gujaf-32	133	21	batra	batra	PROPN
gujaf-32	133	22	(	(	PUNCT
gujaf-32	133	23	2014	2014	NUM
gujaf-32	133	24	)	)	PUNCT
gujaf-32	133	25	that	that	PRON
gujaf-32	133	26	found	find	VERB
gujaf-32	133	27	the	the	DET
gujaf-32	133	28	variable	variable	ADJ
gujaf-32	133	29	significant	significant	ADJ
gujaf-32	133	30	.	.	PUNCT
gujaf-32	134	1	thus	thus	ADV
gujaf-32	134	2	,	,	PUNCT
gujaf-32	134	3	profitable	profitable	ADJ
gujaf-32	134	4	companies	company	NOUN
gujaf-32	134	5	may	may	AUX
gujaf-32	134	6	probably	probably	ADV
gujaf-32	134	7	be	be	AUX
gujaf-32	134	8	satisfying	satisfy	VERB
gujaf-32	134	9	the	the	DET
gujaf-32	134	10	interest	interest	NOUN
gujaf-32	134	11	of	of	ADP
gujaf-32	134	12	shareholders	shareholder	NOUN
gujaf-32	134	13	interested	interested	ADJ
gujaf-32	134	14	in	in	ADP
gujaf-32	134	15	sharing	share	VERB
gujaf-32	134	16	generated	generate	VERB
gujaf-32	134	17	profits	profit	NOUN
gujaf-32	134	18	as	as	ADP
gujaf-32	134	19	dividends	dividend	NOUN
gujaf-32	134	20	than	than	ADP
gujaf-32	134	21	using	use	VERB
gujaf-32	134	22	it	it	PRON
gujaf-32	134	23	for	for	ADP
gujaf-32	134	24	csed	cse	VERB
gujaf-32	134	25	.	.	PUNCT
gujaf-32	135	1	corporate	corporate	ADJ
gujaf-32	135	2	leverage	leverage	NOUN
gujaf-32	135	3	also	also	ADV
gujaf-32	135	4	showed	show	VERB
gujaf-32	135	5	no	no	DET
gujaf-32	135	6	statistical	statistical	ADJ
gujaf-32	135	7	significance	significance	NOUN
gujaf-32	135	8	with	with	ADP
gujaf-32	135	9	csed	cse	VERB
gujaf-32	135	10	in	in	ADP
gujaf-32	135	11	this	this	DET
gujaf-32	135	12	study	study	NOUN
gujaf-32	135	13	which	which	PRON
gujaf-32	135	14	is	be	AUX
gujaf-32	135	15	in	in	ADP
gujaf-32	135	16	consonance	consonance	NOUN
gujaf-32	135	17	with	with	ADP
gujaf-32	135	18	findings	finding	NOUN
gujaf-32	135	19	by	by	ADP
gujaf-32	135	20	dibia	dibia	NOUN
gujaf-32	135	21	and	and	CCONJ
gujaf-32	135	22	onwuchekwa	onwuchekwa	PROPN
gujaf-32	135	23	(	(	PUNCT
gujaf-32	135	24	2015	2015	NUM
gujaf-32	135	25	)	)	PUNCT
gujaf-32	135	26	;	;	PUNCT
gujaf-32	135	27	kansal	kansal	NOUN
gujaf-32	135	28	,	,	PUNCT
gujaf-32	135	29	joshi	joshi	PROPN
gujaf-32	135	30	and	and	CCONJ
gujaf-32	135	31	batra	batra	PROPN
gujaf-32	135	32	(	(	PUNCT
gujaf-32	135	33	2014	2014	NUM
gujaf-32	135	34	)	)	PUNCT
gujaf-32	135	35	.	.	PUNCT
gujaf-32	136	1	this	this	PRON
gujaf-32	136	2	obtained	obtain	VERB
gujaf-32	136	3	result	result	NOUN
gujaf-32	136	4	contradicts	contradict	VERB
gujaf-32	136	5	findings	finding	NOUN
gujaf-32	136	6	by	by	ADP
gujaf-32	136	7	mohammed	mohammed	PROPN
gujaf-32	136	8	,	,	PUNCT
gujaf-32	136	9	hassan	hassan	PROPN
gujaf-32	136	10	&	&	CCONJ
gujaf-32	136	11	bala	bala	PROPN
gujaf-32	136	12	,	,	PUNCT
gujaf-32	136	13	(	(	PUNCT
gujaf-32	136	14	2020	2020	NUM
gujaf-32	136	15	)	)	PUNCT
gujaf-32	136	16	that	that	PRON
gujaf-32	136	17	found	find	VERB
gujaf-32	136	18	positive	positive	ADJ
gujaf-32	136	19	relationship	relationship	NOUN
gujaf-32	136	20	between	between	ADP
gujaf-32	136	21	leverage	leverage	NOUN
gujaf-32	136	22	and	and	CCONJ
gujaf-32	136	23	csed	cse	VERB
gujaf-32	136	24	.	.	PUNCT
gujaf-32	137	1	therefore	therefore	ADV
gujaf-32	137	2	,	,	PUNCT
gujaf-32	137	3	leveraged	leveraged	ADJ
gujaf-32	137	4	firms	firm	NOUN
gujaf-32	137	5	in	in	ADP
gujaf-32	137	6	this	this	DET
gujaf-32	137	7	study	study	NOUN
gujaf-32	137	8	are	be	AUX
gujaf-32	137	9	perhaps	perhaps	ADV
gujaf-32	137	10	focusing	focus	VERB
gujaf-32	137	11	on	on	ADP
gujaf-32	137	12	paying	pay	VERB
gujaf-32	137	13	creditors	creditor	NOUN
gujaf-32	137	14	as	as	ADP
gujaf-32	137	15	primary	primary	ADJ
gujaf-32	137	16	stakeholders	stakeholder	NOUN
gujaf-32	137	17	rather	rather	ADV
gujaf-32	137	18	than	than	ADP
gujaf-32	137	19	providing	provide	VERB
gujaf-32	137	20	csed	cse	VERB
gujaf-32	137	21	;	;	PUNCT
gujaf-32	137	22	thus	thus	ADV
gujaf-32	137	23	,	,	PUNCT
gujaf-32	137	24	the	the	DET
gujaf-32	137	25	result	result	NOUN
gujaf-32	137	26	is	be	AUX
gujaf-32	137	27	better	well	ADV
gujaf-32	137	28	explained	explain	VERB
gujaf-32	137	29	by	by	ADP
gujaf-32	137	30	stakeholder	stakeholder	NOUN
gujaf-32	137	31	theory	theory	NOUN
gujaf-32	137	32	.	.	PUNCT
gujaf-32	138	1	gusau	gusau	PROPN
gujaf-32	138	2	journal	journal	PROPN
gujaf-32	138	3	of	of	ADP
gujaf-32	138	4	accounting	accounting	NOUN
gujaf-32	138	5	and	and	CCONJ
gujaf-32	138	6	finance	finance	NOUN
gujaf-32	138	7	,	,	PUNCT
gujaf-32	138	8	vol	vol	NOUN
gujaf-32	138	9	.	.	PUNCT
gujaf-32	139	1	i	i	PRON
gujaf-32	139	2	,	,	PUNCT
gujaf-32	139	3	issue	issue	NOUN
gujaf-32	139	4	2	2	NUM
gujaf-32	139	5	,	,	PUNCT
gujaf-32	139	6	october	october	PROPN
gujaf-32	139	7	,	,	PUNCT
gujaf-32	139	8	2020	2020	NUM
gujaf-32	139	9	12	12	NUM
gujaf-32	139	10	table	table	NOUN
gujaf-32	139	11	4	4	NUM
gujaf-32	139	12	:	:	PUNCT
gujaf-32	139	13	varian	varian	ADJ
gujaf-32	139	14	inflation	inflation	NOUN
gujaf-32	139	15	factor	factor	NOUN
gujaf-32	139	16	multicollinearity	multicollinearity	NOUN
gujaf-32	139	17	results	result	NOUN
gujaf-32	139	18	for	for	ADP
gujaf-32	139	19	nigerian	nigerian	ADJ
gujaf-32	139	20	pharmaceutical	pharmaceutical	NOUN
gujaf-32	139	21	and	and	CCONJ
gujaf-32	139	22	healthcare	healthcare	NOUN
gujaf-32	139	23	companies	company	NOUN
gujaf-32	139	24	variable	variable	ADJ
gujaf-32	139	25	vif	vif	NOUN
gujaf-32	139	26	1	1	NUM
gujaf-32	139	27	/	/	SYM
gujaf-32	139	28	vif	vif	NOUN
gujaf-32	139	29	log_tax	log_tax	NOUN
gujaf-32	139	30	1.92	1.92	NUM
gujaf-32	139	31	0.5205	0.5205	NUM
gujaf-32	139	32	roe	roe	NOUN
gujaf-32	139	33	1.60	1.60	NUM
gujaf-32	139	34	0.6244	0.6244	NUM
gujaf-32	139	35	employ	employ	VERB
gujaf-32	139	36	1.49	1.49	NUM
gujaf-32	139	37	0.6610	0.6610	NUM
gujaf-32	139	38	lev	lev	NOUN
gujaf-32	139	39	1.05	1.05	NUM
gujaf-32	139	40	0.9521	0.9521	NUM
gujaf-32	139	41	mean	mean	NOUN
gujaf-32	139	42	vif	vif	PROPN
gujaf-32	139	43	1.52	1.52	NUM
gujaf-32	139	44	source	source	NOUN
gujaf-32	139	45	:	:	PUNCT
gujaf-32	139	46	output	output	NOUN
gujaf-32	139	47	of	of	ADP
gujaf-32	139	48	stata	stata	NOUN
gujaf-32	139	49	,	,	PUNCT
gujaf-32	139	50	2020	2020	NUM
gujaf-32	139	51	the	the	DET
gujaf-32	139	52	mean	mean	NOUN
gujaf-32	139	53	of	of	ADP
gujaf-32	139	54	vif	vif	NOUN
gujaf-32	139	55	in	in	ADP
gujaf-32	139	56	table	table	NOUN
gujaf-32	139	57	4	4	NUM
gujaf-32	139	58	is	be	AUX
gujaf-32	139	59	1.52	1.52	NUM
gujaf-32	139	60	indicating	indicate	VERB
gujaf-32	139	61	the	the	DET
gujaf-32	139	62	suitability	suitability	NOUN
gujaf-32	139	63	of	of	ADP
gujaf-32	139	64	the	the	DET
gujaf-32	139	65	variables	variable	NOUN
gujaf-32	139	66	(	(	PUNCT
gujaf-32	139	67	akinwande	akinwande	NOUN
gujaf-32	139	68	,	,	PUNCT
gujaf-32	139	69	dikko	dikko	PROPN
gujaf-32	139	70	&	&	CCONJ
gujaf-32	139	71	samson	samson	PROPN
gujaf-32	139	72	,	,	PUNCT
gujaf-32	139	73	2015	2015	NUM
gujaf-32	139	74	)	)	PUNCT
gujaf-32	139	75	;	;	PUNCT
gujaf-32	139	76	table	table	NOUN
gujaf-32	139	77	4.4	4.4	NUM
gujaf-32	139	78	is	be	AUX
gujaf-32	139	79	results	result	NOUN
gujaf-32	139	80	of	of	ADP
gujaf-32	139	81	the	the	DET
gujaf-32	139	82	regression	regression	NOUN
gujaf-32	139	83	table	table	NOUN
gujaf-32	139	84	5	5	NUM
gujaf-32	139	85	:	:	PUNCT
gujaf-32	139	86	results	result	NOUN
gujaf-32	139	87	of	of	ADP
gujaf-32	139	88	pcser	pcser	ADJ
gujaf-32	139	89	analysis	analysis	NOUN
gujaf-32	139	90	on	on	ADP
gujaf-32	139	91	tested	test	VERB
gujaf-32	139	92	determinants	determinant	NOUN
gujaf-32	139	93	of	of	ADP
gujaf-32	139	94	csed	cse	VERB
gujaf-32	139	95	for	for	ADP
gujaf-32	139	96	nigerian	nigerian	ADJ
gujaf-32	139	97	pharmaceutical	pharmaceutical	NOUN
gujaf-32	139	98	and	and	CCONJ
gujaf-32	139	99	healthcare	healthcare	PROPN
gujaf-32	139	100	companies	company	NOUN
gujaf-32	139	101	group	group	NOUN
gujaf-32	139	102	variable	variable	NOUN
gujaf-32	139	103	:	:	PUNCT
gujaf-32	139	104	comp	comp	NOUN
gujaf-32	139	105	number	number	NOUN
gujaf-32	139	106	of	of	ADP
gujaf-32	139	107	obs	obs	PROPN
gujaf-32	139	108	=	=	NOUN
gujaf-32	139	109	50	50	NUM
gujaf-32	139	110	time	time	NOUN
gujaf-32	139	111	variable	variable	NOUN
gujaf-32	139	112	:	:	PUNCT
gujaf-32	139	113	year	year	NOUN
gujaf-32	139	114	number	number	NOUN
gujaf-32	139	115	of	of	ADP
gujaf-32	139	116	groups	group	NOUN
gujaf-32	139	117	=	=	SYM
gujaf-32	139	118	5	5	NUM
gujaf-32	139	119	panels	panel	NOUN
gujaf-32	139	120	:	:	PUNCT
gujaf-32	139	121	correlated	correlate	VERB
gujaf-32	139	122	(	(	PUNCT
gujaf-32	139	123	balanced	balanced	ADJ
gujaf-32	139	124	)	)	PUNCT
gujaf-32	139	125	obs	obs	PROPN
gujaf-32	139	126	per	per	ADP
gujaf-32	139	127	group	group	NOUN
gujaf-32	139	128	=	=	NOUN
gujaf-32	139	129	10	10	NUM
gujaf-32	139	130	autocorrelation	autocorrelation	NOUN
gujaf-32	139	131	:	:	PUNCT
gujaf-32	139	132	no	no	DET
gujaf-32	139	133	autocorrelation	autocorrelation	NOUN
gujaf-32	139	134	estimated	estimate	VERB
gujaf-32	139	135	covariances	covariance	NOUN
gujaf-32	139	136	=	=	NOUN
gujaf-32	139	137	15	15	NUM
gujaf-32	139	138	r	r	NOUN
gujaf-32	139	139	-	-	PUNCT
gujaf-32	139	140	squared	square	VERB
gujaf-32	139	141	=	=	SYM
gujaf-32	139	142	0.1424	0.1424	NUM
gujaf-32	139	143	estimated	estimate	VERB
gujaf-32	139	144	autocorrelations	autocorrelation	NOUN
gujaf-32	139	145	=	=	SYM
gujaf-32	139	146	0	0	NUM
gujaf-32	139	147	wald	wald	PROPN
gujaf-32	139	148	chi2(4	chi2(4	PROPN
gujaf-32	139	149	)	)	PUNCT
gujaf-32	139	150	=	=	SYM
gujaf-32	139	151	11.45	11.45	NUM
gujaf-32	139	152	estimated	estimate	VERB
gujaf-32	139	153	coefficients	coefficient	NOUN
gujaf-32	139	154	=	=	SYM
gujaf-32	139	155	5	5	NUM
gujaf-32	139	156	prob	prob	NOUN
gujaf-32	139	157	>	>	X
gujaf-32	139	158	chi2	chi2	PROPN
gujaf-32	139	159	=	=	SYM
gujaf-32	139	160	0.0220	0.0220	NUM
gujaf-32	139	161	panel	panel	NOUN
gujaf-32	139	162	-	-	PUNCT
gujaf-32	139	163	corrected	correct	VERB
gujaf-32	139	164	log	log	NOUN
gujaf-32	139	165	_	_	NOUN
gujaf-32	139	166	csed	cse	VERB
gujaf-32	139	167	coef	coef	PROPN
gujaf-32	139	168	.	.	PUNCT
gujaf-32	140	1	std	std	NOUN
gujaf-32	140	2	.	.	PUNCT
gujaf-32	141	1	err	err	NOUN
gujaf-32	141	2	.	.	PUNCT
gujaf-32	142	1	z	z	NOUN
gujaf-32	142	2	p>|z|	p>|z|	VERB
gujaf-32	142	3	[	[	X
gujaf-32	142	4	95	95	NUM
gujaf-32	142	5	%	%	NOUN
gujaf-32	142	6	conf	conf	NOUN
gujaf-32	142	7	.	.	PUNCT
gujaf-32	143	1	interval	interval	NOUN
gujaf-32	143	2	]	]	PUNCT
gujaf-32	144	1	employ	employ	NOUN
gujaf-32	144	2	-.0008	-.0008	PUNCT
gujaf-32	144	3	.0040	.0040	NOUN
gujaf-32	145	1	-0.21	-0.21	NUM
gujaf-32	145	2	0.834	0.834	NUM
gujaf-32	145	3	-.0087	-.0087	PUNCT
gujaf-32	145	4	.0070	.0070	PROPN
gujaf-32	145	5	roe	roe	PROPN
gujaf-32	145	6	-.6940	-.6940	PROPN
gujaf-32	145	7	.4667	.4667	NOUN
gujaf-32	145	8	-1.49	-1.49	NUM
gujaf-32	145	9	0.137	0.137	NUM
gujaf-32	145	10	-1.609	-1.609	NOUN
gujaf-32	145	11	0.2207	0.2207	NUM
gujaf-32	145	12	lev	lev	NOUN
gujaf-32	145	13	4.8019	4.8019	NUM
gujaf-32	145	14	2.299	2.299	NUM
gujaf-32	145	15	12.09	12.09	NUM
gujaf-32	145	16	0.037	0.037	NUM
gujaf-32	145	17	.2957	.2957	PROPN
gujaf-32	145	18	9.3081	9.3081	NUM
gujaf-32	145	19	log_tax	log_tax	NOUN
gujaf-32	145	20	.4137	.4137	PROPN
gujaf-32	146	1	.2767	.2767	PROPN
gujaf-32	146	2	1.50	1.50	NUM
gujaf-32	146	3	0.135	0.135	NUM
gujaf-32	146	4	-.1286	-.1286	NOUN
gujaf-32	146	5	.9559	.9559	PUNCT
gujaf-32	147	1	_	_	DET
gujaf-32	147	2	cons	con	NOUN
gujaf-32	147	3	-3.87994	-3.87994	VERB
gujaf-32	147	4	.3702	.3702	NOUN
gujaf-32	147	5	-0.89	-0.89	NUM
gujaf-32	147	6	0.375	0.375	NUM
gujaf-32	147	7	-12.4452	-12.4452	PUNCT
gujaf-32	147	8	4.6855	4.6855	NUM
gujaf-32	147	9	source	source	NOUN
gujaf-32	147	10	:	:	PUNCT
gujaf-32	147	11	output	output	NOUN
gujaf-32	147	12	of	of	ADP
gujaf-32	147	13	stata	stata	NOUN
gujaf-32	147	14	,	,	PUNCT
gujaf-32	147	15	2020	2020	NUM
gujaf-32	147	16	gusau	gusau	ADJ
gujaf-32	147	17	journal	journal	NOUN
gujaf-32	147	18	of	of	ADP
gujaf-32	147	19	accounting	accounting	NOUN
gujaf-32	147	20	and	and	CCONJ
gujaf-32	147	21	finance	finance	NOUN
gujaf-32	147	22	,	,	PUNCT
gujaf-32	147	23	vol	vol	NOUN
gujaf-32	147	24	.	.	PUNCT
gujaf-32	148	1	i	i	PRON
gujaf-32	148	2	,	,	PUNCT
gujaf-32	148	3	issue	issue	NOUN
gujaf-32	148	4	2	2	NUM
gujaf-32	148	5	,	,	PUNCT
gujaf-32	148	6	october	october	PROPN
gujaf-32	148	7	,	,	PUNCT
gujaf-32	148	8	2020	2020	NUM
gujaf-32	148	9	13	13	NUM
gujaf-32	148	10	results	result	NOUN
gujaf-32	148	11	in	in	ADP
gujaf-32	148	12	table	table	NOUN
gujaf-32	148	13	5	5	NUM
gujaf-32	148	14	indicated	indicate	VERB
gujaf-32	148	15	that	that	SCONJ
gujaf-32	148	16	leverage	leverage	NOUN
gujaf-32	148	17	is	be	AUX
gujaf-32	148	18	statistically	statistically	ADV
gujaf-32	148	19	significant	significant	ADJ
gujaf-32	148	20	in	in	ADP
gujaf-32	148	21	explaining	explain	VERB
gujaf-32	148	22	csed	cse	VERB
gujaf-32	148	23	by	by	ADP
gujaf-32	148	24	sampled	sample	VERB
gujaf-32	148	25	nigerian	nigerian	ADJ
gujaf-32	148	26	pharmaceutical	pharmaceutical	NOUN
gujaf-32	148	27	and	and	CCONJ
gujaf-32	148	28	healthcare	healthcare	NOUN
gujaf-32	148	29	companies	company	NOUN
gujaf-32	148	30	with	with	ADP
gujaf-32	148	31	coefficient	coefficient	NOUN
gujaf-32	148	32	of	of	ADP
gujaf-32	148	33	4.801889	4.801889	NUM
gujaf-32	148	34	and	and	CCONJ
gujaf-32	148	35	p	p	NOUN
gujaf-32	148	36	-	-	PUNCT
gujaf-32	148	37	value	value	NOUN
gujaf-32	148	38	of	of	ADP
gujaf-32	148	39	0.037	0.037	NUM
gujaf-32	148	40	.	.	PUNCT
gujaf-32	149	1	thus	thus	ADV
gujaf-32	149	2	,	,	PUNCT
gujaf-32	149	3	highly	highly	ADV
gujaf-32	149	4	leveraged	leveraged	ADJ
gujaf-32	149	5	companies	company	NOUN
gujaf-32	149	6	in	in	ADP
gujaf-32	149	7	this	this	DET
gujaf-32	149	8	industry	industry	NOUN
gujaf-32	149	9	are	be	AUX
gujaf-32	149	10	using	use	VERB
gujaf-32	149	11	csed	cse	VERB
gujaf-32	149	12	to	to	PART
gujaf-32	149	13	satisfy	satisfy	VERB
gujaf-32	149	14	their	their	PRON
gujaf-32	149	15	creditors	creditor	NOUN
gujaf-32	149	16	.	.	PUNCT
gujaf-32	150	1	the	the	DET
gujaf-32	150	2	result	result	NOUN
gujaf-32	150	3	is	be	AUX
gujaf-32	150	4	consistent	consistent	ADJ
gujaf-32	150	5	with	with	ADP
gujaf-32	150	6	findings	finding	NOUN
gujaf-32	150	7	by	by	ADP
gujaf-32	150	8	mohammed	mohammed	PROPN
gujaf-32	150	9	,	,	PUNCT
gujaf-32	150	10	hassan	hassan	PROPN
gujaf-32	150	11	&	&	CCONJ
gujaf-32	150	12	bala	bala	PROPN
gujaf-32	150	13	(	(	PUNCT
gujaf-32	150	14	2020	2020	NUM
gujaf-32	150	15	)	)	PUNCT
gujaf-32	150	16	that	that	PRON
gujaf-32	150	17	found	find	VERB
gujaf-32	150	18	positive	positive	ADJ
gujaf-32	150	19	relationship	relationship	NOUN
gujaf-32	150	20	between	between	ADP
gujaf-32	150	21	leverage	leverage	NOUN
gujaf-32	150	22	and	and	CCONJ
gujaf-32	150	23	csed	cse	VERB
gujaf-32	150	24	.	.	PUNCT
gujaf-32	151	1	it	it	PRON
gujaf-32	151	2	however	however	ADV
gujaf-32	151	3	contradicts	contradict	VERB
gujaf-32	151	4	findings	finding	NOUN
gujaf-32	151	5	by	by	ADP
gujaf-32	151	6	dibia	dibia	NOUN
gujaf-32	151	7	and	and	CCONJ
gujaf-32	151	8	onwuchekwa	onwuchekwa	PROPN
gujaf-32	151	9	(	(	PUNCT
gujaf-32	151	10	2015	2015	NUM
gujaf-32	151	11	)	)	PUNCT
gujaf-32	151	12	and	and	CCONJ
gujaf-32	151	13	kansal	kansal	NOUN
gujaf-32	151	14	,	,	PUNCT
gujaf-32	151	15	joshi	joshi	PROPN
gujaf-32	151	16	and	and	CCONJ
gujaf-32	151	17	batra	batra	PROPN
gujaf-32	151	18	(	(	PUNCT
gujaf-32	151	19	2014	2014	NUM
gujaf-32	151	20	)	)	PUNCT
gujaf-32	151	21	that	that	PRON
gujaf-32	151	22	reported	report	VERB
gujaf-32	151	23	significant	significant	ADJ
gujaf-32	151	24	relationship	relationship	NOUN
gujaf-32	151	25	between	between	ADP
gujaf-32	151	26	leverage	leverage	NOUN
gujaf-32	151	27	and	and	CCONJ
gujaf-32	151	28	csed	cse	VERB
gujaf-32	151	29	.	.	PUNCT
gujaf-32	152	1	the	the	DET
gujaf-32	152	2	variables	variable	NOUN
gujaf-32	152	3	of	of	ADP
gujaf-32	152	4	size	size	NOUN
gujaf-32	152	5	,	,	PUNCT
gujaf-32	152	6	profitability	profitability	NOUN
gujaf-32	152	7	and	and	CCONJ
gujaf-32	152	8	tax	tax	NOUN
gujaf-32	152	9	showed	show	VERB
gujaf-32	152	10	no	no	DET
gujaf-32	152	11	statistical	statistical	ADJ
gujaf-32	152	12	significance	significance	NOUN
gujaf-32	152	13	with	with	ADP
gujaf-32	152	14	csed	cse	VERB
gujaf-32	152	15	.	.	PUNCT
gujaf-32	153	1	5	5	X
gujaf-32	153	2	.	.	X
gujaf-32	153	3	conclusions	conclusion	NOUN
gujaf-32	153	4	and	and	CCONJ
gujaf-32	153	5	recommendations	recommendation	NOUN
gujaf-32	153	6	this	this	PRON
gujaf-32	153	7	evaluated	evaluate	VERB
gujaf-32	153	8	the	the	DET
gujaf-32	153	9	influence	influence	NOUN
gujaf-32	153	10	of	of	ADP
gujaf-32	153	11	corporate	corporate	ADJ
gujaf-32	153	12	variables	variable	NOUN
gujaf-32	153	13	of	of	ADP
gujaf-32	153	14	size	size	NOUN
gujaf-32	153	15	,	,	PUNCT
gujaf-32	153	16	profitability	profitability	NOUN
gujaf-32	153	17	,	,	PUNCT
gujaf-32	153	18	leverage	leverage	NOUN
gujaf-32	153	19	and	and	CCONJ
gujaf-32	153	20	tax	tax	NOUN
gujaf-32	153	21	on	on	ADP
gujaf-32	153	22	csed	cse	VERB
gujaf-32	153	23	practices	practice	NOUN
gujaf-32	153	24	by	by	ADP
gujaf-32	153	25	sampled	sample	VERB
gujaf-32	153	26	companies	company	NOUN
gujaf-32	153	27	in	in	ADP
gujaf-32	153	28	the	the	DET
gujaf-32	153	29	nigerian	nigerian	ADJ
gujaf-32	153	30	construction	construction	NOUN
gujaf-32	153	31	and	and	CCONJ
gujaf-32	153	32	building	building	NOUN
gujaf-32	153	33	materials	material	NOUN
gujaf-32	153	34	and	and	CCONJ
gujaf-32	153	35	pharmaceutical	pharmaceutical	NOUN
gujaf-32	153	36	and	and	CCONJ
gujaf-32	153	37	healthcare	healthcare	NOUN
gujaf-32	153	38	industries	industry	NOUN
gujaf-32	153	39	.	.	PUNCT
gujaf-32	154	1	corporate	corporate	ADJ
gujaf-32	154	2	size	size	NOUN
gujaf-32	154	3	measured	measure	VERB
gujaf-32	154	4	by	by	ADP
gujaf-32	154	5	number	number	NOUN
gujaf-32	154	6	of	of	ADP
gujaf-32	154	7	employees	employee	NOUN
gujaf-32	154	8	was	be	AUX
gujaf-32	154	9	found	find	VERB
gujaf-32	154	10	statistically	statistically	ADV
gujaf-32	154	11	significant	significant	ADJ
gujaf-32	154	12	in	in	ADP
gujaf-32	154	13	explaining	explain	VERB
gujaf-32	154	14	csed	cse	VERB
gujaf-32	154	15	by	by	ADP
gujaf-32	154	16	construction	construction	NOUN
gujaf-32	154	17	and	and	CCONJ
gujaf-32	154	18	building	building	NOUN
gujaf-32	154	19	materials	material	NOUN
gujaf-32	154	20	companies	company	NOUN
gujaf-32	154	21	;	;	PUNCT
gujaf-32	154	22	thus	thus	ADV
gujaf-32	154	23	,	,	PUNCT
gujaf-32	154	24	it	it	PRON
gujaf-32	154	25	is	be	AUX
gujaf-32	154	26	concluded	conclude	VERB
gujaf-32	154	27	that	that	SCONJ
gujaf-32	154	28	size	size	NOUN
gujaf-32	154	29	is	be	AUX
gujaf-32	154	30	an	an	DET
gujaf-32	154	31	important	important	ADJ
gujaf-32	154	32	determinant	determinant	NOUN
gujaf-32	154	33	of	of	ADP
gujaf-32	154	34	disclosure	disclosure	NOUN
gujaf-32	154	35	in	in	ADP
gujaf-32	154	36	this	this	DET
gujaf-32	154	37	industry	industry	NOUN
gujaf-32	154	38	.	.	PUNCT
gujaf-32	155	1	corporate	corporate	ADJ
gujaf-32	155	2	leverage	leverage	NOUN
gujaf-32	155	3	was	be	AUX
gujaf-32	155	4	found	find	VERB
gujaf-32	155	5	statistically	statistically	ADV
gujaf-32	155	6	significant	significant	ADJ
gujaf-32	155	7	in	in	ADP
gujaf-32	155	8	explaining	explain	VERB
gujaf-32	155	9	csed	cse	VERB
gujaf-32	155	10	disclosure	disclosure	NOUN
gujaf-32	155	11	by	by	ADP
gujaf-32	155	12	companies	company	NOUN
gujaf-32	155	13	in	in	ADP
gujaf-32	155	14	the	the	DET
gujaf-32	155	15	nigerian	nigerian	ADJ
gujaf-32	155	16	pharmaceutical	pharmaceutical	NOUN
gujaf-32	155	17	and	and	CCONJ
gujaf-32	155	18	healthcare	healthcare	PROPN
gujaf-32	155	19	industry	industry	NOUN
gujaf-32	155	20	.	.	PUNCT
gujaf-32	156	1	consequently	consequently	ADV
gujaf-32	156	2	,	,	PUNCT
gujaf-32	156	3	it	it	PRON
gujaf-32	156	4	is	be	AUX
gujaf-32	156	5	concluded	conclude	VERB
gujaf-32	156	6	that	that	SCONJ
gujaf-32	156	7	leveraged	leveraged	ADJ
gujaf-32	156	8	companies	company	NOUN
gujaf-32	156	9	in	in	ADP
gujaf-32	156	10	this	this	DET
gujaf-32	156	11	industry	industry	NOUN
gujaf-32	156	12	provides	provide	VERB
gujaf-32	156	13	more	more	ADV
gujaf-32	156	14	csed	cse	VERB
gujaf-32	156	15	.	.	PUNCT
gujaf-32	157	1	corporate	corporate	ADJ
gujaf-32	157	2	tax	tax	NOUN
gujaf-32	157	3	is	be	AUX
gujaf-32	157	4	found	find	VERB
gujaf-32	157	5	statistically	statistically	ADV
gujaf-32	157	6	but	but	CCONJ
gujaf-32	157	7	negatively	negatively	ADV
gujaf-32	157	8	significant	significant	ADJ
gujaf-32	157	9	in	in	ADP
gujaf-32	157	10	explaining	explain	VERB
gujaf-32	157	11	csed	cse	VERB
gujaf-32	157	12	by	by	ADP
gujaf-32	157	13	sampled	sample	VERB
gujaf-32	157	14	companies	company	NOUN
gujaf-32	157	15	in	in	ADP
gujaf-32	157	16	the	the	DET
gujaf-32	157	17	nigerian	nigerian	ADJ
gujaf-32	157	18	construction	construction	NOUN
gujaf-32	157	19	and	and	CCONJ
gujaf-32	157	20	building	building	NOUN
gujaf-32	157	21	materials	material	NOUN
gujaf-32	157	22	industry	industry	NOUN
gujaf-32	157	23	.	.	PUNCT
gujaf-32	158	1	thus	thus	ADV
gujaf-32	158	2	,	,	PUNCT
gujaf-32	158	3	it	it	PRON
gujaf-32	158	4	could	could	AUX
gujaf-32	158	5	be	be	AUX
gujaf-32	158	6	concluded	conclude	VERB
gujaf-32	158	7	that	that	SCONJ
gujaf-32	158	8	corporate	corporate	ADJ
gujaf-32	158	9	tax	tax	NOUN
gujaf-32	158	10	does	do	AUX
gujaf-32	158	11	not	not	PART
gujaf-32	158	12	inhibit	inhibit	VERB
gujaf-32	158	13	csed	cse	VERB
gujaf-32	158	14	disclosure	disclosure	NOUN
gujaf-32	158	15	in	in	ADP
gujaf-32	158	16	the	the	DET
gujaf-32	158	17	industry	industry	NOUN
gujaf-32	158	18	rather	rather	ADV
gujaf-32	158	19	,	,	PUNCT
gujaf-32	158	20	it	it	PRON
gujaf-32	158	21	enhances	enhance	VERB
gujaf-32	158	22	the	the	DET
gujaf-32	158	23	practice	practice	NOUN
gujaf-32	158	24	.	.	PUNCT
gujaf-32	159	1	the	the	DET
gujaf-32	159	2	variable	variable	NOUN
gujaf-32	159	3	of	of	ADP
gujaf-32	159	4	profitability	profitability	NOUN
gujaf-32	159	5	is	be	AUX
gujaf-32	159	6	found	find	VERB
gujaf-32	159	7	insignificant	insignificant	ADJ
gujaf-32	159	8	in	in	ADP
gujaf-32	159	9	explaining	explain	VERB
gujaf-32	159	10	csed	cse	VERB
gujaf-32	159	11	in	in	ADP
gujaf-32	159	12	the	the	DET
gujaf-32	159	13	two	two	NUM
gujaf-32	159	14	industries	industry	NOUN
gujaf-32	159	15	;	;	PUNCT
gujaf-32	159	16	thus	thus	ADV
gujaf-32	159	17	,	,	PUNCT
gujaf-32	159	18	it	it	PRON
gujaf-32	159	19	could	could	AUX
gujaf-32	159	20	be	be	AUX
gujaf-32	159	21	concluded	conclude	VERB
gujaf-32	159	22	that	that	SCONJ
gujaf-32	159	23	profitability	profitability	NOUN
gujaf-32	159	24	of	of	ADP
gujaf-32	159	25	companies	company	NOUN
gujaf-32	159	26	in	in	ADP
gujaf-32	159	27	these	these	DET
gujaf-32	159	28	industries	industry	NOUN
gujaf-32	159	29	is	be	AUX
gujaf-32	159	30	of	of	ADP
gujaf-32	159	31	no	no	DET
gujaf-32	159	32	effect	effect	NOUN
gujaf-32	159	33	on	on	ADP
gujaf-32	159	34	csed	cse	VERB
gujaf-32	159	35	.	.	PUNCT
gujaf-32	160	1	it	it	PRON
gujaf-32	160	2	is	be	AUX
gujaf-32	160	3	recommended	recommend	VERB
gujaf-32	160	4	that	that	SCONJ
gujaf-32	160	5	more	more	ADJ
gujaf-32	160	6	studies	study	NOUN
gujaf-32	160	7	be	be	AUX
gujaf-32	160	8	conducted	conduct	VERB
gujaf-32	160	9	especially	especially	ADV
gujaf-32	160	10	on	on	ADP
gujaf-32	160	11	the	the	DET
gujaf-32	160	12	effect	effect	NOUN
gujaf-32	160	13	of	of	ADP
gujaf-32	160	14	corporate	corporate	ADJ
gujaf-32	160	15	tax	tax	NOUN
gujaf-32	160	16	and	and	CCONJ
gujaf-32	160	17	other	other	ADJ
gujaf-32	160	18	tested	test	VERB
gujaf-32	160	19	variables	variable	NOUN
gujaf-32	160	20	on	on	ADP
gujaf-32	160	21	csed	cse	VERB
gujaf-32	160	22	.	.	PUNCT
gujaf-32	161	1	policy	policy	NOUN
gujaf-32	161	2	makers	maker	NOUN
gujaf-32	161	3	in	in	ADP
gujaf-32	161	4	the	the	DET
gujaf-32	161	5	two	two	NUM
gujaf-32	161	6	industries	industry	NOUN
gujaf-32	161	7	should	should	AUX
gujaf-32	161	8	embrace	embrace	VERB
gujaf-32	161	9	csed	cse	VERB
gujaf-32	161	10	more	more	ADJ
gujaf-32	161	11	while	while	SCONJ
gujaf-32	161	12	regulators	regulator	NOUN
gujaf-32	161	13	of	of	ADP
gujaf-32	161	14	these	these	DET
gujaf-32	161	15	two	two	NUM
gujaf-32	161	16	industries	industry	NOUN
gujaf-32	161	17	should	should	AUX
gujaf-32	161	18	come	come	VERB
gujaf-32	161	19	up	up	ADP
gujaf-32	161	20	with	with	ADP
gujaf-32	161	21	regulatory	regulatory	ADJ
gujaf-32	161	22	policies	policy	NOUN
gujaf-32	161	23	that	that	PRON
gujaf-32	161	24	will	will	AUX
gujaf-32	161	25	enhance	enhance	VERB
gujaf-32	161	26	csed	cse	VERB
gujaf-32	161	27	.	.	PUNCT
gujaf-32	162	1	references	reference	NOUN
gujaf-32	162	2	abdullahi	abdullahi	PROPN
gujaf-32	162	3	,	,	PUNCT
gujaf-32	162	4	m.	m.	PROPN
gujaf-32	162	5	s.	s.	PROPN
gujaf-32	162	6	,	,	PUNCT
gujaf-32	162	7	ali	ali	PROPN
gujaf-32	162	8	,	,	PUNCT
gujaf-32	162	9	a.	a.	NOUN
gujaf-32	162	10	a.	a.	PROPN
gujaf-32	162	11	&	&	CCONJ
gujaf-32	162	12	abdulrazaq	abdulrazaq	PROPN
gujaf-32	162	13	,	,	PUNCT
gujaf-32	162	14	z.	z.	PROPN
gujaf-32	162	15	(	(	PUNCT
gujaf-32	162	16	2018	2018	NUM
gujaf-32	162	17	)	)	PUNCT
gujaf-32	162	18	.	.	PUNCT
gujaf-32	163	1	determinants	determinant	NOUN
gujaf-32	163	2	of	of	ADP
gujaf-32	163	3	corporate	corporate	ADJ
gujaf-32	163	4	social	social	ADJ
gujaf-32	163	5	responsibility	responsibility	NOUN
gujaf-32	163	6	in	in	ADP
gujaf-32	163	7	nigerian	nigerian	ADJ
gujaf-32	163	8	cement	cement	NOUN
gujaf-32	163	9	industry	industry	NOUN
gujaf-32	163	10	.	.	PUNCT
gujaf-32	164	1	asian	asian	ADJ
gujaf-32	164	2	people	people	NOUN
gujaf-32	164	3	journal	journal	NOUN
gujaf-32	164	4	,	,	PUNCT
gujaf-32	164	5	1(1	1(1	NUM
gujaf-32	164	6	)	)	PUNCT
gujaf-32	164	7	,	,	PUNCT
gujaf-32	164	8	164	164	NUM
gujaf-32	164	9	-	-	SYM
gujaf-32	164	10	178	178	NUM
gujaf-32	164	11	.	.	PUNCT
gujaf-32	165	1	achim	achim	PROPN
gujaf-32	165	2	,	,	PUNCT
gujaf-32	165	3	m.v	m.v	PROPN
gujaf-32	165	4	.	.	PROPN
gujaf-32	165	5	&	&	CCONJ
gujaf-32	165	6	borlea	borlea	PROPN
gujaf-32	165	7	,	,	PUNCT
gujaf-32	165	8	s.	s.	PROPN
gujaf-32	165	9	n.	n.	PROPN
gujaf-32	165	10	(	(	PUNCT
gujaf-32	165	11	2016	2016	NUM
gujaf-32	165	12	)	)	PUNCT
gujaf-32	165	13	.	.	PUNCT
gujaf-32	166	1	business	business	NOUN
gujaf-32	166	2	performances	performance	NOUN
gujaf-32	166	3	:	:	PUNCT
gujaf-32	166	4	between	between	ADP
gujaf-32	166	5	profitability	profitability	NOUN
gujaf-32	166	6	,	,	PUNCT
gujaf-32	166	7	return	return	NOUN
gujaf-32	166	8	and	and	CCONJ
gujaf-32	166	9	growth	growth	NOUN
gujaf-32	166	10	.	.	PUNCT
gujaf-32	167	1	retrieved	retrieve	VERB
gujaf-32	167	2	12/12/2020	12/12/2020	NUM
gujaf-32	167	3	from	from	ADP
gujaf-32	167	4	gusau	gusau	ADJ
gujaf-32	167	5	journal	journal	NOUN
gujaf-32	167	6	of	of	ADP
gujaf-32	167	7	accounting	accounting	NOUN
gujaf-32	167	8	and	and	CCONJ
gujaf-32	167	9	finance	finance	NOUN
gujaf-32	167	10	,	,	PUNCT
gujaf-32	167	11	vol	vol	NOUN
gujaf-32	167	12	.	.	PUNCT
gujaf-32	168	1	i	i	PRON
gujaf-32	168	2	,	,	PUNCT
gujaf-32	168	3	issue	issue	NOUN
gujaf-32	168	4	2	2	NUM
gujaf-32	168	5	,	,	PUNCT
gujaf-32	168	6	october	october	PROPN
gujaf-32	168	7	,	,	PUNCT
gujaf-32	168	8	2020	2020	NUM
gujaf-32	168	9	14	14	NUM
gujaf-32	168	10	https://www.researchgate.net/publication/227367581_business_performan	https://www.researchgate.net/publication/227367581_business_performan	PROPN
gujaf-32	168	11	ces_between_profitability_return_and_growth	ces_between_profitability_return_and_growth	PROPN
gujaf-32	168	12	.	.	PUNCT
gujaf-32	169	1	akinwande	akinwande	PROPN
gujaf-32	169	2	,	,	PUNCT
gujaf-32	169	3	m.o	m.o	PROPN
gujaf-32	169	4	.	.	PROPN
gujaf-32	169	5	,	,	PUNCT
gujaf-32	169	6	dikko	dikko	PROPN
gujaf-32	169	7	,	,	PUNCT
gujaf-32	169	8	h.g	h.g	PROPN
gujaf-32	169	9	.	.	PROPN
gujaf-32	169	10	,	,	PUNCT
gujaf-32	169	11	samson	samson	PROPN
gujaf-32	169	12	,	,	PUNCT
gujaf-32	169	13	a.	a.	NOUN
gujaf-32	169	14	(	(	PUNCT
gujaf-32	169	15	2015	2015	NUM
gujaf-32	169	16	)	)	PUNCT
gujaf-32	169	17	.	.	PUNCT
gujaf-32	170	1	variance	variance	NOUN
gujaf-32	170	2	inflation	inflation	NOUN
gujaf-32	170	3	factor	factor	NOUN
gujaf-32	170	4	:	:	PUNCT
gujaf-32	170	5	as	as	ADP
gujaf-32	170	6	a	a	DET
gujaf-32	170	7	condition	condition	NOUN
gujaf-32	170	8	for	for	ADP
gujaf-32	170	9	the	the	DET
gujaf-32	170	10	inclusion	inclusion	NOUN
gujaf-32	170	11	of	of	ADP
gujaf-32	170	12	suppressor	suppressor	NOUN
gujaf-32	170	13	variable(s	variable(s	NOUN
gujaf-32	170	14	)	)	PUNCT
gujaf-32	170	15	in	in	ADP
gujaf-32	170	16	regression	regression	NOUN
gujaf-32	170	17	analysis	analysis	NOUN
gujaf-32	170	18	.	.	PUNCT
gujaf-32	171	1	open	open	ADJ
gujaf-32	171	2	journal	journal	PROPN
gujaf-32	171	3	of	of	ADP
gujaf-32	171	4	statistics	statistic	NOUN
gujaf-32	171	5	,	,	PUNCT
gujaf-32	171	6	5	5	NUM
gujaf-32	171	7	(	(	PUNCT
gujaf-32	171	8	)	)	PUNCT
gujaf-32	171	9	,	,	PUNCT
gujaf-32	171	10	754	754	NUM
gujaf-32	171	11	-	-	SYM
gujaf-32	171	12	767	767	NUM
gujaf-32	171	13	.	.	PUNCT
gujaf-32	172	1	andriana	andriana	PROPN
gujaf-32	172	2	,	,	PUNCT
gujaf-32	172	3	a.	a.	PROPN
gujaf-32	172	4	e.	e.	PROPN
gujaf-32	172	5	,	,	PUNCT
gujaf-32	172	6	&	&	CCONJ
gujaf-32	172	7	anisykurlillah	anisykurlillah	PROPN
gujaf-32	172	8	,	,	PUNCT
gujaf-32	172	9	i.	i.	NOUN
gujaf-32	172	10	(	(	PUNCT
gujaf-32	172	11	2019	2019	NUM
gujaf-32	172	12	)	)	PUNCT
gujaf-32	172	13	.	.	PUNCT
gujaf-32	173	1	the	the	DET
gujaf-32	173	2	effects	effect	NOUN
gujaf-32	173	3	of	of	ADP
gujaf-32	173	4	environmental	environmental	ADJ
gujaf-32	173	5	perfor	perfor	PROPN
gujaf-32	173	6	mance	mance	NOUN
gujaf-32	173	7	,	,	PUNCT
gujaf-32	173	8	profit	profit	NOUN
gujaf-32	173	9	margin	margin	NOUN
gujaf-32	173	10	,	,	PUNCT
gujaf-32	173	11	firm	firm	ADJ
gujaf-32	173	12	size	size	NOUN
gujaf-32	173	13	,	,	PUNCT
gujaf-32	173	14	and	and	CCONJ
gujaf-32	173	15	environmental	environmental	ADJ
gujaf-32	173	16	disclosure	disclosure	NOUN
gujaf-32	173	17	on	on	ADP
gujaf-32	173	18	economic	economic	ADJ
gujaf-32	173	19	performance	performance	NOUN
gujaf-32	173	20	.	.	PUNCT
gujaf-32	174	1	accounting	accounting	NOUN
gujaf-32	174	2	analysis	analysis	NOUN
gujaf-32	174	3	journal	journal	NOUN
gujaf-32	174	4	,	,	PUNCT
gujaf-32	174	5	8(2	8(2	NUM
gujaf-32	174	6	)	)	PUNCT
gujaf-32	174	7	,	,	PUNCT
gujaf-32	174	8	143–150	143–150	NUM
gujaf-32	174	9	.	.	PUNCT
gujaf-32	175	1	avi	avi	PROPN
gujaf-32	175	2	-	-	PUNCT
gujaf-32	175	3	yonah	yonah	PROPN
gujaf-32	175	4	,	,	PUNCT
gujaf-32	175	5	r.s	r.s	PROPN
gujaf-32	175	6	.	.	PROPN
gujaf-32	176	1	(	(	PUNCT
gujaf-32	176	2	2016	2016	NUM
gujaf-32	176	3	)	)	PUNCT
gujaf-32	176	4	.	.	PUNCT
gujaf-32	177	1	the	the	DET
gujaf-32	177	2	three	three	NUM
gujaf-32	177	3	goals	goal	NOUN
gujaf-32	177	4	of	of	ADP
gujaf-32	177	5	taxation	taxation	NOUN
gujaf-32	177	6	.	.	PUNCT
gujaf-32	178	1	school	school	NOUN
gujaf-32	178	2	university	university	PROPN
gujaf-32	178	3	of	of	ADP
gujaf-32	178	4	michigan	michigan	PROPN
gujaf-32	178	5	law	law	PROPN
gujaf-32	178	6	school	school	NOUN
gujaf-32	178	7	scholarship	scholarship	NOUN
gujaf-32	178	8	repository	repository	NOUN
gujaf-32	178	9	articles	article	NOUN
gujaf-32	178	10	.	.	PUNCT
gujaf-32	179	1	retrieved	retrieve	VERB
gujaf-32	179	2	07/12/2020	07/12/2020	NUM
gujaf-32	179	3	from	from	ADP
gujaf-32	179	4	https://repository.law.umich.edu/do/search/?q=the%20three%20goals%	https://repository.law.umich.edu/do/search/?q=the%20three%20goals%	PROPN
gujaf-32	179	5	20of%20	20of%20	NUM
gujaf-32	179	6	t	t	PROPN
gujaf-32	179	7	xation&start=0&context=3275985&facet=	xation&start=0&context=3275985&facet=	PROPN
gujaf-32	179	8	bala	bala	PROPN
gujaf-32	179	9	,	,	PUNCT
gujaf-32	179	10	a.j	a.j	PROPN
gujaf-32	179	11	,	,	PUNCT
gujaf-32	179	12	raja	raja	PROPN
gujaf-32	179	13	,	,	PUNCT
gujaf-32	179	14	a.	a.	PROPN
gujaf-32	179	15	s.	s.	PROPN
gujaf-32	179	16	,	,	PUNCT
gujaf-32	179	17	&	&	CCONJ
gujaf-32	179	18	dandago	dandago	PROPN
gujaf-32	179	19	,	,	PUNCT
gujaf-32	179	20	k.	k.	PROPN
gujaf-32	179	21	i.	i.	PROPN
gujaf-32	179	22	(	(	PUNCT
gujaf-32	179	23	2019	2019	NUM
gujaf-32	179	24	)	)	PUNCT
gujaf-32	179	25	.	.	PUNCT
gujaf-32	180	1	the	the	DET
gujaf-32	180	2	mediating	mediate	VERB
gujaf-32	180	3	effect	effect	NOUN
gujaf-32	180	4	ofintellectu	ofintellectu	VERB
gujaf-32	180	5	al	al	PROPN
gujaf-32	180	6	capita	capita	X
gujaf-32	180	7	on	on	ADP
gujaf-32	180	8	corporate	corporate	ADJ
gujaf-32	180	9	governance	governance	NOUN
gujaf-32	180	10	and	and	CCONJ
gujaf-32	180	11	performance	performance	NOUN
gujaf-32	180	12	of	of	ADP
gujaf-32	180	13	conglomerates	conglomerate	NOUN
gujaf-32	180	14	in	in	ADP
gujaf-32	180	15	nigeria	nigeria	PROPN
gujaf-32	180	16	.	.	PUNCT
gujaf-32	181	1	seisense	seisense	PROPN
gujaf-32	181	2	journal	journal	PROPN
gujaf-32	181	3	of	of	ADP
gujaf-32	181	4	management	management	NOUN
gujaf-32	181	5	,	,	PUNCT
gujaf-32	181	6	2(3	2(3	NUM
gujaf-32	181	7	)	)	PUNCT
gujaf-32	181	8	,	,	PUNCT
gujaf-32	181	9	16–29	16–29	NUM
gujaf-32	181	10	.	.	PUNCT
gujaf-32	182	1	khalid	khalid	PROPN
gujaf-32	182	2	,	,	PUNCT
gujaf-32	182	3	t.	t.	PROPN
gujaf-32	182	4	,	,	PUNCT
gujaf-32	182	5	kouhy	kouhy	PROPN
gujaf-32	182	6	,	,	PUNCT
gujaf-32	182	7	r.	r.	PROPN
gujaf-32	182	8	,	,	PUNCT
gujaf-32	182	9	&	&	CCONJ
gujaf-32	182	10	hassan	hassan	PROPN
gujaf-32	182	11	,	,	PUNCT
gujaf-32	182	12	a.	a.	PROPN
gujaf-32	182	13	(	(	PUNCT
gujaf-32	182	14	2017	2017	NUM
gujaf-32	182	15	)	)	PUNCT
gujaf-32	182	16	.	.	PUNCT
gujaf-32	183	1	the	the	DET
gujaf-32	183	2	impact	impact	NOUN
gujaf-32	183	3	of	of	ADP
gujaf-32	183	4	corporate	corporate	ADJ
gujaf-32	183	5	characteris	characteris	NOUN
gujaf-32	183	6	ticson	ticson	NOUN
gujaf-32	183	7	social	social	ADJ
gujaf-32	183	8	and	and	CCONJ
gujaf-32	183	9	environmental	environmental	ADJ
gujaf-32	183	10	disclosure	disclosure	NOUN
gujaf-32	183	11	(	(	PUNCT
gujaf-32	183	12	csed	cse	VERB
gujaf-32	183	13	):	):	PUNCT
gujaf-32	183	14	the	the	DET
gujaf-32	183	15	case	case	NOUN
gujaf-32	183	16	of	of	ADP
gujaf-32	183	17	jordan	jordan	PROPN
gujaf-32	183	18	.	.	PUNCT
gujaf-32	184	1	journal	journal	PROPN
gujaf-32	184	2	of	of	ADP
gujaf-32	184	3	accounting	accounting	NOUN
gujaf-32	184	4	and	and	CCONJ
gujaf-32	184	5	auditing	auditing	NOUN
gujaf-32	184	6	:	:	PUNCT
gujaf-32	184	7	research	research	NOUN
gujaf-32	184	8	&	&	CCONJ
gujaf-32	184	9	practice	practice	NOUN
gujaf-32	184	10	,	,	PUNCT
gujaf-32	184	11	2017(2017	2017(2017	NUM
gujaf-32	184	12	)	)	PUNCT
gujaf-32	184	13	,	,	PUNCT
gujaf-32	184	14	1–29	1–29	PROPN
gujaf-32	184	15	.	.	PUNCT
gujaf-32	184	16	beck	beck	PROPN
gujaf-32	184	17	,	,	PUNCT
gujaf-32	184	18	n.	n.	PROPN
gujaf-32	184	19	&	&	CCONJ
gujaf-32	184	20	katz	katz	PROPN
gujaf-32	184	21	,	,	PUNCT
gujaf-32	184	22	j.	j.	PROPN
gujaf-32	184	23	n.	n.	PROPN
gujaf-32	184	24	(	(	PUNCT
gujaf-32	184	25	2006	2006	NUM
gujaf-32	184	26	)	)	PUNCT
gujaf-32	184	27	.	.	PUNCT
gujaf-32	185	1	random	random	ADJ
gujaf-32	185	2	coefficient	coefficient	NOUN
gujaf-32	185	3	models	model	NOUN
gujaf-32	185	4	for	for	ADP
gujaf-32	185	5	time	time	NOUN
gujaf-32	185	6	-	-	PUNCT
gujaf-32	185	7	series	series	NOUN
gujaf-32	185	8	–	–	PUNCT
gujaf-32	185	9	cross	cross	ADJ
gujaf-32	185	10	-	-	ADJ
gujaf-32	185	11	section	section	ADJ
gujaf-32	185	12	data	datum	NOUN
gujaf-32	185	13	:	:	PUNCT
gujaf-32	185	14	monte	monte	PROPN
gujaf-32	185	15	carlo	carlo	PROPN
gujaf-32	185	16	experiments	experiment	NOUN
gujaf-32	185	17	.	.	PUNCT
gujaf-32	186	1	society	society	NOUN
gujaf-32	186	2	for	for	ADP
gujaf-32	186	3	political	political	ADJ
gujaf-32	186	4	methodology	methodology	NOUN
gujaf-32	186	5	.	.	PUNCT
gujaf-32	187	1	pp.21	pp.21	ADJ
gujaf-32	187	2	may	may	AUX
gujaf-32	187	3	,	,	PUNCT
gujaf-32	187	4	201514	201514	NUM
gujaf-32	187	5	.	.	PUNCT
gujaf-32	188	1	beck	beck	NOUN
gujaf-32	188	2	,	,	PUNCT
gujaf-32	188	3	n.	n.	PROPN
gujaf-32	188	4	(	(	PUNCT
gujaf-32	188	5	2006	2006	NUM
gujaf-32	188	6	)	)	PUNCT
gujaf-32	188	7	.	.	PUNCT
gujaf-32	189	1	time	time	NOUN
gujaf-32	189	2	-	-	PUNCT
gujaf-32	189	3	series	series	NOUN
gujaf-32	189	4	–	–	PUNCT
gujaf-32	189	5	cross	cross	ADJ
gujaf-32	189	6	-	-	ADJ
gujaf-32	189	7	section	section	ADJ
gujaf-32	189	8	methods	method	NOUN
gujaf-32	189	9	.	.	PUNCT
gujaf-32	190	1	beck	beck	PROPN
gujaf-32	190	2	,	,	PUNCT
gujaf-32	190	3	n.	n.	PROPN
gujaf-32	190	4	and	and	CCONJ
gujaf-32	190	5	katz	katz	PROPN
gujaf-32	190	6	,	,	PUNCT
gujaf-32	190	7	j.	j.	PROPN
gujaf-32	190	8	n.	n.	PROPN
gujaf-32	190	9	(	(	PUNCT
gujaf-32	190	10	1995	1995	NUM
gujaf-32	190	11	)	)	PUNCT
gujaf-32	190	12	.	.	PUNCT
gujaf-32	191	1	what	what	PRON
gujaf-32	191	2	to	to	PART
gujaf-32	191	3	do	do	VERB
gujaf-32	191	4	(	(	PUNCT
gujaf-32	191	5	and	and	CCONJ
gujaf-32	191	6	not	not	PART
gujaf-32	191	7	to	to	PART
gujaf-32	191	8	do	do	VERB
gujaf-32	191	9	)	)	PUNCT
gujaf-32	191	10	with	with	ADP
gujaf-32	191	11	time	time	NOUN
gujaf-32	191	12	-	-	PUNCT
gujaf-32	191	13	series	series	NOUN
gujaf-32	191	14	cross	cross	NOUN
gujaf-32	191	15	-	-	ADJ
gujaf-32	191	16	section	section	ADJ
gujaf-32	191	17	data	datum	NOUN
gujaf-32	191	18	.	.	PUNCT
gujaf-32	192	1	the	the	DET
gujaf-32	192	2	american	american	ADJ
gujaf-32	192	3	political	political	ADJ
gujaf-32	192	4	science	science	PROPN
gujaf-32	192	5	review	review	NOUN
gujaf-32	192	6	,	,	PUNCT
gujaf-32	192	7	89(3	89(3	NUM
gujaf-32	192	8	)	)	PUNCT
gujaf-32	192	9	,	,	PUNCT
gujaf-32	192	10	634	634	NUM
gujaf-32	192	11	647	647	NUM
gujaf-32	192	12	.	.	PUNCT
gujaf-32	193	1	berman	berman	NOUN
gujaf-32	193	2	,	,	PUNCT
gujaf-32	193	3	s.l	s.l	PROPN
gujaf-32	193	4	.	.	PROPN
gujaf-32	193	5	,	,	PUNCT
gujaf-32	193	6	wicks	wick	NOUN
gujaf-32	193	7	,	,	PUNCT
gujaf-32	193	8	a.c	a.c	PROPN
gujaf-32	193	9	.	.	PROPN
gujaf-32	193	10	,	,	PUNCT
gujaf-32	193	11	kotha	kotha	PROPN
gujaf-32	193	12	,	,	PUNCT
gujaf-32	193	13	s.	s.	PROPN
gujaf-32	193	14	,	,	PUNCT
gujaf-32	193	15	&	&	CCONJ
gujaf-32	193	16	jones	jones	PROPN
gujaf-32	193	17	,	,	PUNCT
gujaf-32	193	18	t.m	t.m	PROPN
gujaf-32	193	19	.	.	PROPN
gujaf-32	193	20	(	(	PUNCT
gujaf-32	193	21	1999	1999	NUM
gujaf-32	193	22	)	)	PUNCT
gujaf-32	193	23	.	.	PUNCT
gujaf-32	194	1	does	do	AUX
gujaf-32	194	2	stakeholder	stakeholder	VERB
gujaf-32	194	3	orientation	orientation	NOUN
gujaf-32	194	4	matter	matter	NOUN
gujaf-32	194	5	?	?	PUNCT
gujaf-32	195	1	the	the	DET
gujaf-32	195	2	relationship	relationship	NOUN
gujaf-32	195	3	between	between	ADP
gujaf-32	195	4	stakeholder	stakeholder	NOUN
gujaf-32	195	5	management	management	NOUN
gujaf-32	195	6	models	model	NOUN
gujaf-32	195	7	and	and	CCONJ
gujaf-32	195	8	firm	firm	ADJ
gujaf-32	195	9	financial	financial	ADJ
gujaf-32	195	10	performance	performance	NOUN
gujaf-32	195	11	.	.	PUNCT
gujaf-32	196	1	the	the	DET
gujaf-32	196	2	academy	academy	PROPN
gujaf-32	196	3	of	of	ADP
gujaf-32	196	4	management	management	PROPN
gujaf-32	196	5	journal	journal	NOUN
gujaf-32	196	6	,	,	PUNCT
gujaf-32	196	7	42(5	42(5	NUM
gujaf-32	196	8	)	)	PUNCT
gujaf-32	196	9	,	,	PUNCT
gujaf-32	196	10	488	488	NUM
gujaf-32	196	11	-	-	SYM
gujaf-32	196	12	506	506	NUM
gujaf-32	196	13	.	.	PUNCT
gujaf-32	196	14	biorn	biorn	PROPN
gujaf-32	196	15	,	,	PUNCT
gujaf-32	196	16	e.	e.	PROPN
gujaf-32	196	17	(	(	PUNCT
gujaf-32	196	18	2013	2013	NUM
gujaf-32	196	19	)	)	PUNCT
gujaf-32	196	20	.	.	PUNCT
gujaf-32	197	1	introductory	introductory	ADJ
gujaf-32	197	2	econometrics	econometric	NOUN
gujaf-32	197	3	:	:	PUNCT
gujaf-32	197	4	on	on	ADP
gujaf-32	197	5	models	model	NOUN
gujaf-32	197	6	and	and	CCONJ
gujaf-32	197	7	data	datum	NOUN
gujaf-32	197	8	types	type	NOUN
gujaf-32	197	9	in	in	ADP
gujaf-32	197	10	econometrics.retrieved20/06/2016from	econometrics.retrieved20/06/2016from	ADP
gujaf-32	197	11	:	:	PUNCT
gujaf-32	197	12	http://www.uio.no	http://www.uio.no	ADJ
gujaf-32	197	13	/	/	SYM
gujaf-32	197	14	studier	studier	NOUN
gujaf-32	197	15	/	/	SYM
gujaf-32	197	16	emner/	emner/	NUM
gujaf-32	197	17	sv	sv	NOUN
gujaf-32	197	18	/	/	SYM
gujaf-32	197	19	oekonomi	oekonomi	ADJ
gujaf-32	197	20	/	/	SYM
gujaf-32	197	21	econ4150/	econ4150/	NOUN
gujaf-32	197	22	v13	v13	NOUN
gujaf-32	197	23	/	/	SYM
gujaf-32	197	24	undervisningsmateriale	undervisningsmateriale	NOUN
gujaf-32	197	25	/	/	SYM
gujaf-32	197	26	econ3150_v12_note01.pdf	econ3150_v12_note01.pdf	NOUN
gujaf-32	197	27	.	.	PUNCT
gujaf-32	198	1	bilyaminu	bilyaminu	NOUN
gujaf-32	198	2	,	,	PUNCT
gujaf-32	198	3	y	y	PROPN
gujaf-32	198	4	,	,	PUNCT
gujaf-32	198	5	h.	h.	PROPN
gujaf-32	198	6	,	,	PUNCT
gujaf-32	198	7	mohammed	mohammed	PROPN
gujaf-32	198	8	,	,	PUNCT
gujaf-32	198	9	s.d	s.d	PROPN
gujaf-32	198	10	.	.	PROPN
gujaf-32	198	11	,	,	PUNCT
gujaf-32	198	12	dandago	dandago	PROPN
gujaf-32	198	13	,	,	PUNCT
gujaf-32	198	14	k.i	k.i	PROPN
gujaf-32	198	15	.	.	PROPN
gujaf-32	198	16	,	,	PUNCT
gujaf-32	198	17	and	and	CCONJ
gujaf-32	198	18	musa	musa	PROPN
gujaf-32	198	19	,	,	PUNCT
gujaf-32	198	20	h.	h.	PROPN
gujaf-32	198	21	(	(	PUNCT
gujaf-32	198	22	2020	2020	NUM
gujaf-32	198	23	)	)	PUNCT
gujaf-32	198	24	.	.	PUNCT
gujaf-32	199	1	the	the	DET
gujaf-32	199	2	impact	impact	NOUN
gujaf-32	199	3	of	of	ADP
gujaf-32	199	4	tax	tax	NOUN
gujaf-32	199	5	identification	identification	NOUN
gujaf-32	199	6	number	number	NOUN
gujaf-32	199	7	on	on	ADP
gujaf-32	199	8	internally	internally	ADV
gujaf-32	199	9	generated	generate	VERB
gujaf-32	199	10	revenue	revenue	NOUN
gujaf-32	199	11	of	of	ADP
gujaf-32	199	12	https://www.researchgate.net/publication/227367581_business_performan%09ces_between_profitability_return_and_growth	https://www.researchgate.net/publication/227367581_business_performan%09ces_between_profitability_return_and_growth	ADJ
gujaf-32	199	13	https://www.researchgate.net/publication/227367581_business_performan%09ces_between_profitability_return_and_growth	https://www.researchgate.net/publication/227367581_business_performan%09ces_between_profitability_return_and_growth	PROPN
gujaf-32	199	14	https://repository.law.umich.edu/do/search/?q=the%20three%20goals%25%20%0920of%20t%09xation&start=0&context=3275985&facet	https://repository.law.umich.edu/do/search/?q=the%20three%20goals%25%20%0920of%20t%09xation&start=0&context=3275985&facet	PROPN
gujaf-32	199	15	https://repository.law.umich.edu/do/search/?q=the%20three%20goals%25%20%0920of%20t%09xation&start=0&context=3275985&facet	https://repository.law.umich.edu/do/search/?q=the%20three%20goals%25%20%0920of%20t%09xation&start=0&context=3275985&facet	PROPN
gujaf-32	199	16	http://www.uio.no/studier/emner/%20%09sv/oekonomi/econ4150/%09v13/undervisningsmateriale/econ3150_v12_note01.pdf	http://www.uio.no/studier/emner/%20%09sv/oekonomi/econ4150/%09v13/undervisningsmateriale/econ3150_v12_note01.pdf	PROPN
gujaf-32	199	17	http://www.uio.no/studier/emner/%20%09sv/oekonomi/econ4150/%09v13/undervisningsmateriale/econ3150_v12_note01.pdf	http://www.uio.no/studier/emner/%20%09sv/oekonomi/econ4150/%09v13/undervisningsmateriale/econ3150_v12_note01.pdf	PROPN
gujaf-32	199	18	http://www.uio.no/studier/emner/%20%09sv/oekonomi/econ4150/%09v13/undervisningsmateriale/econ3150_v12_note01.pdf	http://www.uio.no/studier/emner/%20%09sv/oekonomi/econ4150/%09v13/undervisningsmateriale/econ3150_v12_note01.pdf	PROPN
gujaf-32	199	19	gusau	gusau	PROPN
gujaf-32	199	20	journal	journal	PROPN
gujaf-32	199	21	of	of	ADP
gujaf-32	199	22	accounting	accounting	NOUN
gujaf-32	199	23	and	and	CCONJ
gujaf-32	199	24	finance	finance	NOUN
gujaf-32	199	25	,	,	PUNCT
gujaf-32	199	26	vol	vol	NOUN
gujaf-32	199	27	.	.	PUNCT
gujaf-32	200	1	i	i	PRON
gujaf-32	200	2	,	,	PUNCT
gujaf-32	200	3	issue	issue	NOUN
gujaf-32	200	4	2	2	NUM
gujaf-32	200	5	,	,	PUNCT
gujaf-32	200	6	october	october	PROPN
gujaf-32	200	7	,	,	PUNCT
gujaf-32	200	8	2020	2020	NUM
gujaf-32	200	9	15	15	NUM
gujaf-32	200	10	adamawa	adamawa	PROPN
gujaf-32	200	11	state	state	NOUN
gujaf-32	200	12	,	,	PUNCT
gujaf-32	200	13	nigeria	nigeria	PROPN
gujaf-32	200	14	,	,	PUNCT
gujaf-32	200	15	federal	federal	ADJ
gujaf-32	200	16	university	university	PROPN
gujaf-32	200	17	wukari	wukari	PROPN
gujaf-32	200	18	journal	journal	PROPN
gujaf-32	200	19	of	of	ADP
gujaf-32	200	20	accounting	accounting	NOUN
gujaf-32	200	21	and	and	CCONJ
gujaf-32	200	22	finance	finance	NOUN
gujaf-32	200	23	,	,	PUNCT
gujaf-32	200	24	1(2	1(2	NUM
gujaf-32	200	25	)	)	PUNCT
gujaf-32	200	26	,	,	PUNCT
gujaf-32	200	27	74	74	NUM
gujaf-32	200	28	-	-	SYM
gujaf-32	200	29	93	93	NUM
gujaf-32	200	30	.	.	PUNCT
gujaf-32	201	1	d’hulster	d’hulster	PROPN
gujaf-32	201	2	,	,	PUNCT
gujaf-32	201	3	k.	k.	PROPN
gujaf-32	201	4	(	(	PUNCT
gujaf-32	201	5	2009	2009	NUM
gujaf-32	201	6	)	)	PUNCT
gujaf-32	201	7	.	.	PUNCT
gujaf-32	202	1	the	the	DET
gujaf-32	202	2	leverage	leverage	NOUN
gujaf-32	202	3	ratio	ratio	NOUN
gujaf-32	202	4	:	:	PUNCT
gujaf-32	202	5	a	a	DET
gujaf-32	202	6	new	new	ADJ
gujaf-32	202	7	binding	bind	VERB
gujaf-32	202	8	limit	limit	NOUN
gujaf-32	202	9	on	on	ADP
gujaf-32	202	10	banks	bank	NOUN
gujaf-32	202	11	.	.	PUNCT
gujaf-32	203	1	business	business	NOUN
gujaf-32	203	2	.	.	PUNCT
gujaf-32	204	1	dibia	dibia	PROPN
gujaf-32	204	2	,	,	PUNCT
gujaf-32	204	3	n.o	n.o	PROPN
gujaf-32	204	4	.	.	PROPN
gujaf-32	204	5	&	&	CCONJ
gujaf-32	204	6	onwuchekwa	onwuchekwa	PROPN
gujaf-32	204	7	,	,	PUNCT
gujaf-32	204	8	j.c	j.c	PROPN
gujaf-32	204	9	.	.	PROPN
gujaf-32	204	10	(	(	PUNCT
gujaf-32	204	11	2015	2015	NUM
gujaf-32	204	12	)	)	PUNCT
gujaf-32	204	13	.	.	PUNCT
gujaf-32	205	1	determinants	determinant	NOUN
gujaf-32	205	2	of	of	ADP
gujaf-32	205	3	environmental	environmental	ADJ
gujaf-32	205	4	disclosures	disclosure	NOUN
gujaf-32	205	5	in	in	ADP
gujaf-32	205	6	nigeria	nigeria	PROPN
gujaf-32	205	7	:	:	PUNCT
gujaf-32	205	8	a	a	DET
gujaf-32	205	9	case	case	NOUN
gujaf-32	205	10	study	study	NOUN
gujaf-32	205	11	of	of	ADP
gujaf-32	205	12	oil	oil	NOUN
gujaf-32	205	13	and	and	CCONJ
gujaf-32	205	14	gas	gas	NOUN
gujaf-32	205	15	companies.international	companies.international	PROPN
gujaf-32	205	16	journal	journal	NOUN
gujaf-32	205	17	of	of	ADP
gujaf-32	205	18	finance	finance	NOUN
gujaf-32	205	19	and	and	CCONJ
gujaf-32	205	20	accounting	accounting	NOUN
gujaf-32	205	21	,	,	PUNCT
gujaf-32	205	22	4(3	4(3	NUM
gujaf-32	205	23	)	)	PUNCT
gujaf-32	205	24	,	,	PUNCT
gujaf-32	205	25	145	145	NUM
gujaf-32	205	26	152	152	NUM
gujaf-32	205	27	.	.	PUNCT
gujaf-32	206	1	freeman	freeman	PROPN
gujaf-32	206	2	,	,	PUNCT
gujaf-32	206	3	r.	r.	PROPN
gujaf-32	206	4	e.	e.	PROPN
gujaf-32	206	5	(	(	PUNCT
gujaf-32	206	6	1984	1984	NUM
gujaf-32	206	7	)	)	PUNCT
gujaf-32	206	8	.	.	PUNCT
gujaf-32	207	1	strategic	strategic	ADJ
gujaf-32	207	2	management	management	NOUN
gujaf-32	207	3	:	:	PUNCT
gujaf-32	207	4	a	a	DET
gujaf-32	207	5	stakeholder	stakeholder	NOUN
gujaf-32	207	6	approach	approach	NOUN
gujaf-32	207	7	.	.	PUNCT
gujaf-32	208	1	1st	1st	ADJ
gujaf-32	208	2	ed	ed	PROPN
gujaf-32	208	3	.	.	PUNCT
gujaf-32	209	1	boston	boston	PROPN
gujaf-32	209	2	:	:	PUNCT
gujaf-32	209	3	pitman	pitman	NOUN
gujaf-32	209	4	.	.	PUNCT
gujaf-32	210	1	gray	gray	PROPN
gujaf-32	210	2	,	,	PUNCT
gujaf-32	210	3	r.	r.	PROPN
gujaf-32	210	4	h.	h.	PROPN
gujaf-32	210	5	,	,	PUNCT
gujaf-32	210	6	owen	owen	PROPN
gujaf-32	210	7	,	,	PUNCT
gujaf-32	210	8	d.	d.	PROPN
gujaf-32	210	9	l.	l.	PROPN
gujaf-32	210	10	&	&	CCONJ
gujaf-32	210	11	adams	adams	PROPN
gujaf-32	210	12	,	,	PUNCT
gujaf-32	210	13	c.	c.	PROPN
gujaf-32	210	14	(	(	PUNCT
gujaf-32	210	15	1996	1996	NUM
gujaf-32	210	16	)	)	PUNCT
gujaf-32	210	17	.	.	PUNCT
gujaf-32	211	1	accounting	accounting	NOUN
gujaf-32	211	2	and	and	CCONJ
gujaf-32	211	3	accountability	accountability	NOUN
gujaf-32	211	4	:	:	PUNCT
gujaf-32	211	5	changes	change	NOUN
gujaf-32	211	6	and	and	CCONJ
gujaf-32	211	7	challenges	challenge	NOUN
gujaf-32	211	8	in	in	ADP
gujaf-32	211	9	corporate	corporate	ADJ
gujaf-32	211	10	social	social	ADJ
gujaf-32	211	11	and	and	CCONJ
gujaf-32	211	12	environmental	environmental	ADJ
gujaf-32	211	13	reporting	reporting	NOUN
gujaf-32	211	14	.	.	PUNCT
gujaf-32	212	1	1st	1st	ADJ
gujaf-32	212	2	ed	ed	NOUN
gujaf-32	212	3	.	.	PUNCT
gujaf-32	213	1	london	london	PROPN
gujaf-32	213	2	:	:	PUNCT
gujaf-32	213	3	prenticehall	prenticehall	NOUN
gujaf-32	213	4	.	.	PUNCT
gujaf-32	214	1	hamidu	hamidu	PROPN
gujaf-32	214	2	,	,	PUNCT
gujaf-32	214	3	a.a	a.a	PROPN
gujaf-32	214	4	.	.	PROPN
gujaf-32	214	5	,	,	PUNCT
gujaf-32	214	6	haron	haron	PROPN
gujaf-32	214	7	,	,	PUNCT
gujaf-32	214	8	m.h	m.h	PROPN
gujaf-32	214	9	.	.	PROPN
gujaf-32	214	10	&	&	CCONJ
gujaf-32	214	11	amran	amran	PROPN
gujaf-32	214	12	,	,	PUNCT
gujaf-32	214	13	a.	a.	NOUN
gujaf-32	214	14	(	(	PUNCT
gujaf-32	214	15	2018	2018	NUM
gujaf-32	214	16	)	)	PUNCT
gujaf-32	214	17	profit	profit	NOUN
gujaf-32	214	18	motive	motive	NOUN
gujaf-32	214	19	,	,	PUNCT
gujaf-32	214	20	stakeholder	stakeholder	NOUN
gujaf-32	214	21	needs	need	NOUN
gujaf-32	214	22	and	and	CCONJ
gujaf-32	214	23	economic	economic	ADJ
gujaf-32	214	24	dimension	dimension	NOUN
gujaf-32	214	25	of	of	ADP
gujaf-32	214	26	csr	csr	NOUN
gujaf-32	214	27	:	:	PUNCT
gujaf-32	214	28	analysis	analysis	NOUN
gujaf-32	214	29	on	on	ADP
gujaf-32	214	30	the	the	DET
gujaf-32	214	31	moderating	moderate	VERB
gujaf-32	214	32	role	role	NOUN
gujaf-32	214	33	of	of	ADP
gujaf-32	214	34	religiosity.indonesian	religiosity.indonesian	ADJ
gujaf-32	214	35	journal	journal	NOUN
gujaf-32	214	36	of	of	ADP
gujaf-32	214	37	sustainability	sustainability	NOUN
gujaf-32	214	38	accounting	accounting	NOUN
gujaf-32	214	39	and	and	CCONJ
gujaf-32	214	40	management	management	NOUN
gujaf-32	214	41	,	,	PUNCT
gujaf-32	214	42	2(1	2(1	NUM
gujaf-32	214	43	)	)	PUNCT
gujaf-32	214	44	,	,	PUNCT
gujaf-32	214	45	1–14	1–14	PROPN
gujaf-32	214	46	.	.	PROPN
gujaf-32	214	47	handoyo	handoyo	PROPN
gujaf-32	214	48	,	,	PUNCT
gujaf-32	214	49	s.	s.	PROPN
gujaf-32	214	50	(	(	PUNCT
gujaf-32	214	51	2020	2020	NUM
gujaf-32	214	52	)	)	PUNCT
gujaf-32	214	53	.	.	PUNCT
gujaf-32	215	1	the	the	DET
gujaf-32	215	2	determinants	determinant	NOUN
gujaf-32	215	3	of	of	ADP
gujaf-32	215	4	corporate	corporate	ADJ
gujaf-32	215	5	social	social	ADJ
gujaf-32	215	6	responsibility	responsibility	NOUN
gujaf-32	215	7	disclosure	disclosure	NOUN
gujaf-32	215	8	:	:	PUNCT
gujaf-32	215	9	empirical	empirical	ADJ
gujaf-32	215	10	evidence	evidence	NOUN
gujaf-32	215	11	from	from	ADP
gujaf-32	215	12	indonesia	indonesia	PROPN
gujaf-32	215	13	listed	list	VERB
gujaf-32	215	14	firms	firm	NOUN
gujaf-32	215	15	.	.	PUNCT
gujaf-32	216	1	journal	journal	NOUN
gujaf-32	216	2	of	of	ADP
gujaf-32	216	3	accounting	accounting	NOUN
gujaf-32	216	4	auditing	auditing	NOUN
gujaf-32	216	5	and	and	CCONJ
gujaf-32	216	6	business	business	NOUN
gujaf-32	216	7	3(1	3(1	NUM
gujaf-32	216	8	)	)	PUNCT
gujaf-32	216	9	,	,	PUNCT
gujaf-32	216	10	147	147	NUM
gujaf-32	216	11	-	-	SYM
gujaf-32	216	12	160	160	NUM
gujaf-32	216	13	.	.	PUNCT
gujaf-32	217	1	hassan	hassan	PROPN
gujaf-32	217	2	,	,	PUNCT
gujaf-32	217	3	a.	a.	PROPN
gujaf-32	217	4	,	,	PUNCT
gujaf-32	217	5	&	&	CCONJ
gujaf-32	217	6	kouhy	kouhy	PROPN
gujaf-32	217	7	,	,	PUNCT
gujaf-32	217	8	r.	r.	PROPN
gujaf-32	217	9	(	(	PUNCT
gujaf-32	217	10	2015	2015	NUM
gujaf-32	217	11	)	)	PUNCT
gujaf-32	217	12	.	.	PUNCT
gujaf-32	218	1	from	from	ADP
gujaf-32	218	2	environmentalism	environmentalism	NOUN
gujaf-32	218	3	to	to	ADP
gujaf-32	218	4	corporate	corporate	ADJ
gujaf-32	218	5	environme	environme	NOUN
gujaf-32	218	6	ntalaccountability	ntalaccountability	NOUN
gujaf-32	218	7	in	in	ADP
gujaf-32	218	8	the	the	DET
gujaf-32	218	9	nigerian	nigerian	ADJ
gujaf-32	218	10	petroleum	petroleum	NOUN
gujaf-32	218	11	industry	industry	NOUN
gujaf-32	218	12	do	do	VERB
gujaf-32	218	13	green	green	ADJ
gujaf-32	218	14	stakeholder	stakeholder	NOUN
gujaf-32	218	15	s	s	PART
gujaf-32	218	16	matter	matter	NOUN
gujaf-32	218	17	?	?	PUNCT
gujaf-32	219	1	international	international	ADJ
gujaf-32	219	2	journal	journal	PROPN
gujaf-32	219	3	of	of	ADP
gujaf-32	219	4	energy	energy	NOUN
gujaf-32	219	5	sector	sector	NOUN
gujaf-32	219	6	management	management	NOUN
gujaf-32	219	7	,	,	PUNCT
gujaf-32	219	8	9(2	9(2	NUM
gujaf-32	219	9	)	)	PUNCT
gujaf-32	219	10	,	,	PUNCT
gujaf-32	219	11	204	204	NUM
gujaf-32	219	12	226	226	NUM
gujaf-32	219	13	.	.	PUNCT
gujaf-32	220	1	joshi	joshi	PROPN
gujaf-32	220	2	,	,	PUNCT
gujaf-32	220	3	g.s	g.s	PROPN
gujaf-32	220	4	&	&	CCONJ
gujaf-32	220	5	hyderabad	hyderabad	PROPN
gujaf-32	220	6	,	,	PUNCT
gujaf-32	220	7	r.l	r.l	PROPN
gujaf-32	220	8	.	.	PROPN
gujaf-32	220	9	(	(	PUNCT
gujaf-32	220	10	2019	2019	NUM
gujaf-32	220	11	)	)	PUNCT
gujaf-32	220	12	.	.	PUNCT
gujaf-32	221	1	determinants	determinant	NOUN
gujaf-32	221	2	of	of	ADP
gujaf-32	221	3	corporate	corporate	ADJ
gujaf-32	221	4	social	social	ADJ
gujaf-32	221	5	responsibility	responsibility	NOUN
gujaf-32	221	6	reporting	report	VERB
gujaf-32	221	7	in	in	ADP
gujaf-32	221	8	india	india	PROPN
gujaf-32	221	9	.	.	PUNCT
gujaf-32	222	1	journal	journal	PROPN
gujaf-32	222	2	of	of	ADP
gujaf-32	222	3	management	management	NOUN
gujaf-32	222	4	,	,	PUNCT
gujaf-32	222	5	6(1	6(1	NUM
gujaf-32	222	6	)	)	PUNCT
gujaf-32	222	7	,	,	PUNCT
gujaf-32	222	8	1	1	NUM
gujaf-32	222	9	-	-	SYM
gujaf-32	222	10	10	10	NUM
gujaf-32	222	11	.	.	PUNCT
gujaf-32	223	1	juhmani	juhmani	PROPN
gujaf-32	223	2	,	,	PUNCT
gujaf-32	223	3	o.	o.	INTJ
gujaf-32	223	4	(	(	PUNCT
gujaf-32	223	5	2014	2014	NUM
gujaf-32	223	6	)	)	PUNCT
gujaf-32	223	7	.	.	PUNCT
gujaf-32	224	1	determinants	determinant	NOUN
gujaf-32	224	2	of	of	ADP
gujaf-32	224	3	corporate	corporate	ADJ
gujaf-32	224	4	social	social	ADJ
gujaf-32	224	5	and	and	CCONJ
gujaf-32	224	6	environmental	environmental	ADJ
gujaf-32	224	7	disclosur	disclosur	NOUN
gujaf-32	224	8	e	e	PROPN
gujaf-32	224	9	on	on	ADP
gujaf-32	224	10	websites	website	NOUN
gujaf-32	224	11	:	:	PUNCT
gujaf-32	224	12	the	the	DET
gujaf-32	224	13	case	case	NOUN
gujaf-32	224	14	of	of	ADP
gujaf-32	224	15	bahrain	bahrain	NOUN
gujaf-32	224	16	.	.	PUNCT
gujaf-32	225	1	universal	universal	ADJ
gujaf-32	225	2	journal	journal	PROPN
gujaf-32	225	3	of	of	ADP
gujaf-32	225	4	accounting	accounting	NOUN
gujaf-32	225	5	and	and	CCONJ
gujaf-32	225	6	finance	finance	NOUN
gujaf-32	225	7	,	,	PUNCT
gujaf-32	225	8	2(4	2(4	NUM
gujaf-32	225	9	)	)	PUNCT
gujaf-32	225	10	,	,	PUNCT
gujaf-32	225	11	77	77	NUM
gujaf-32	225	12	–	–	SYM
gujaf-32	225	13	87	87	NUM
gujaf-32	225	14	.	.	PUNCT
gujaf-32	226	1	lanis	lanis	PROPN
gujaf-32	226	2	,	,	PUNCT
gujaf-32	226	3	r.	r.	PROPN
gujaf-32	226	4	and	and	CCONJ
gujaf-32	226	5	richardson	richardson	PROPN
gujaf-32	226	6	,	,	PUNCT
gujaf-32	226	7	g.	g.	PROPN
gujaf-32	226	8	(	(	PUNCT
gujaf-32	226	9	2013	2013	NUM
gujaf-32	226	10	)	)	PUNCT
gujaf-32	226	11	.	.	PUNCT
gujaf-32	227	1	corporate	corporate	ADJ
gujaf-32	227	2	social	social	ADJ
gujaf-32	227	3	responsibility	responsibility	NOUN
gujaf-32	227	4	and	and	CCONJ
gujaf-32	227	5	tax	tax	NOUN
gujaf-32	227	6	aggressiveness	aggressiveness	NOUN
gujaf-32	227	7	:	:	PUNCT
gujaf-32	227	8	a	a	DET
gujaf-32	227	9	test	test	NOUN
gujaf-32	227	10	of	of	ADP
gujaf-32	227	11	legitimacy	legitimacy	NOUN
gujaf-32	227	12	theory	theory	NOUN
gujaf-32	227	13	.	.	PUNCT
gujaf-32	228	1	accounting	accounting	NOUN
gujaf-32	228	2	,	,	PUNCT
gujaf-32	228	3	auditing	auditing	NOUN
gujaf-32	228	4	&	&	CCONJ
gujaf-32	228	5	accountability	accountability	NOUN
gujaf-32	228	6	journal	journal	NOUN
gujaf-32	228	7	.	.	PUNCT
gujaf-32	229	1	26(1	26(1	NUM
gujaf-32	229	2	)	)	PUNCT
gujaf-32	229	3	,	,	PUNCT
gujaf-32	229	4	75100	75100	NUM
gujaf-32	229	5	.	.	PUNCT
gujaf-32	230	1	key	key	NOUN
gujaf-32	230	2	,	,	PUNCT
gujaf-32	230	3	s.	s.	PROPN
gujaf-32	230	4	(	(	PUNCT
gujaf-32	230	5	1999	1999	NUM
gujaf-32	230	6	)	)	PUNCT
gujaf-32	230	7	.	.	PUNCT
gujaf-32	231	1	toward	toward	ADP
gujaf-32	231	2	a	a	DET
gujaf-32	231	3	new	new	ADJ
gujaf-32	231	4	theory	theory	NOUN
gujaf-32	231	5	of	of	ADP
gujaf-32	231	6	the	the	DET
gujaf-32	231	7	firm	firm	NOUN
gujaf-32	231	8	:	:	PUNCT
gujaf-32	231	9	a	a	DET
gujaf-32	231	10	critique	critique	NOUN
gujaf-32	231	11	of	of	ADP
gujaf-32	231	12	stakeholder	stakeholder	NOUN
gujaf-32	231	13	`	`	PUNCT
gujaf-32	231	14	`	`	PUNCT
gujaf-32	231	15	theory	theory	NOUN
gujaf-32	231	16	''	''	PUNCT
gujaf-32	231	17	.	.	PUNCT
gujaf-32	232	1	management	management	NOUN
gujaf-32	232	2	decision	decision	NOUN
gujaf-32	232	3	,	,	PUNCT
gujaf-32	232	4	37(4	37(4	PROPN
gujaf-32	232	5	)	)	PUNCT
gujaf-32	232	6	,	,	PUNCT
gujaf-32	232	7	317328	317328	NUM
gujaf-32	232	8	.	.	PUNCT
gujaf-32	233	1	kotler	kotler	PROPN
gujaf-32	233	2	,	,	PUNCT
gujaf-32	233	3	p.	p.	PROPN
gujaf-32	233	4	&	&	CCONJ
gujaf-32	233	5	lee	lee	PROPN
gujaf-32	233	6	,	,	PUNCT
gujaf-32	233	7	n.	n.	PROPN
gujaf-32	233	8	(	(	PUNCT
gujaf-32	233	9	2005	2005	NUM
gujaf-32	233	10	)	)	PUNCT
gujaf-32	233	11	.	.	PUNCT
gujaf-32	234	1	corporate	corporate	ADJ
gujaf-32	234	2	social	social	ADJ
gujaf-32	234	3	responsibility	responsibility	NOUN
gujaf-32	234	4	.	.	PUNCT
gujaf-32	235	1	doing	do	VERB
gujaf-32	235	2	the	the	DET
gujaf-32	235	3	most	most	ADV
gujaf-32	235	4	good	good	ADJ
gujaf-32	235	5	for	for	ADP
gujaf-32	235	6	your	your	PRON
gujaf-32	235	7	company	company	NOUN
gujaf-32	235	8	and	and	CCONJ
gujaf-32	235	9	your	your	PRON
gujaf-32	235	10	cause	cause	NOUN
gujaf-32	235	11	.	.	PUNCT
gujaf-32	236	1	hoboken	hoboken	PROPN
gujaf-32	236	2	:	:	PUNCT
gujaf-32	236	3	john	john	PROPN
gujaf-32	236	4	wiley	wiley	PROPN
gujaf-32	236	5	&	&	CCONJ
gujaf-32	236	6	sons	son	NOUN
gujaf-32	236	7	.	.	PUNCT
gujaf-32	237	1	mclure	mclure	NOUN
gujaf-32	237	2	,	,	PUNCT
gujaf-32	237	3	c.e	c.e	PROPN
gujaf-32	237	4	.	.	PROPN
gujaf-32	237	5	,	,	PUNCT
gujaf-32	237	6	neumark	neumark	PROPN
gujaf-32	237	7	,	,	PUNCT
gujaf-32	237	8	f.	f.	PROPN
gujaf-32	237	9	,	,	PUNCT
gujaf-32	237	10	&	&	CCONJ
gujaf-32	237	11	cox	cox	PROPN
gujaf-32	237	12	,	,	PUNCT
gujaf-32	237	13	m.s	m.s	PROPN
gujaf-32	237	14	.	.	PROPN
gujaf-32	237	15	(	(	PUNCT
gujaf-32	237	16	2020	2020	NUM
gujaf-32	237	17	)	)	PUNCT
gujaf-32	237	18	.	.	PUNCT
gujaf-32	238	1	taxation	taxation	NOUN
gujaf-32	238	2	.	.	PUNCT
gujaf-32	239	1	retrieved	retrieve	VERB
gujaf-32	239	2	07/12/2020	07/12/2020	NUM
gujaf-32	239	3	from	from	ADP
gujaf-32	239	4	https://www.britannica.com/topic/taxation	https://www.britannica.com/topic/taxation	NOUN
gujaf-32	239	5	.	.	PUNCT
gujaf-32	240	1	https://www.britannica.com/contributor/fritz-neumark/2131	https://www.britannica.com/contributor/fritz-neumark/2131	PUNCT
gujaf-32	241	1	https://www.britannica.com/topic/taxation	https://www.britannica.com/topic/taxation	NOUN
gujaf-32	241	2	gusau	gusau	ADJ
gujaf-32	241	3	journal	journal	NOUN
gujaf-32	241	4	of	of	ADP
gujaf-32	241	5	accounting	accounting	NOUN
gujaf-32	241	6	and	and	CCONJ
gujaf-32	241	7	finance	finance	NOUN
gujaf-32	241	8	,	,	PUNCT
gujaf-32	241	9	vol	vol	NOUN
gujaf-32	241	10	.	.	PUNCT
gujaf-32	242	1	i	i	PRON
gujaf-32	242	2	,	,	PUNCT
gujaf-32	242	3	issue	issue	NOUN
gujaf-32	242	4	2	2	NUM
gujaf-32	242	5	,	,	PUNCT
gujaf-32	242	6	october	october	PROPN
gujaf-32	242	7	,	,	PUNCT
gujaf-32	242	8	2020	2020	NUM
gujaf-32	242	9	16	16	NUM
gujaf-32	242	10	michel	michel	PROPN
gujaf-32	242	11	,	,	PUNCT
gujaf-32	242	12	n.	n.	PROPN
gujaf-32	242	13	&	&	CCONJ
gujaf-32	242	14	buler	buler	PROPN
gujaf-32	242	15	,	,	PUNCT
gujaf-32	242	16	s.	s.	PROPN
gujaf-32	242	17	a.	a.	PROPN
gujaf-32	242	18	(	(	PUNCT
gujaf-32	242	19	2016	2016	NUM
gujaf-32	242	20	)	)	PUNCT
gujaf-32	242	21	.	.	PUNCT
gujaf-32	243	1	maximizing	maximize	VERB
gujaf-32	243	2	the	the	DET
gujaf-32	243	3	benefits	benefit	NOUN
gujaf-32	243	4	of	of	ADP
gujaf-32	243	5	corporate	corporate	ADJ
gujaf-32	243	6	social	social	ADJ
gujaf-32	243	7	responsibility	responsibility	NOUN
gujaf-32	243	8	.	.	PUNCT
gujaf-32	244	1	how	how	SCONJ
gujaf-32	244	2	companies	company	NOUN
gujaf-32	244	3	can	can	AUX
gujaf-32	244	4	derive	derive	VERB
gujaf-32	244	5	benefits	benefit	NOUN
gujaf-32	244	6	from	from	ADP
gujaf-32	244	7	corporate	corporate	ADJ
gujaf-32	244	8	social	social	ADJ
gujaf-32	244	9	responsibility	responsibility	NOUN
gujaf-32	244	10	.	.	PUNCT
gujaf-32	245	1	european	european	ADJ
gujaf-32	245	2	scientific	scientific	ADJ
gujaf-32	245	3	journal	journal	NOUN
gujaf-32	245	4	,	,	PUNCT
gujaf-32	245	5	12(10	12(10	NUM
gujaf-32	245	6	)	)	PUNCT
gujaf-32	245	7	,	,	PUNCT
gujaf-32	245	8	499	499	NUM
gujaf-32	245	9	-	-	SYM
gujaf-32	245	10	506	506	NUM
gujaf-32	245	11	.	.	PUNCT
gujaf-32	246	1	mohammed	mohammed	PROPN
gujaf-32	246	2	,	,	PUNCT
gujaf-32	246	3	s.	s.	PROPN
gujaf-32	246	4	d.	d.	PROPN
gujaf-32	246	5	(	(	PUNCT
gujaf-32	246	6	2016	2016	NUM
gujaf-32	246	7	)	)	PUNCT
gujaf-32	246	8	.	.	PUNCT
gujaf-32	247	1	social	social	ADJ
gujaf-32	247	2	and	and	CCONJ
gujaf-32	247	3	environmental	environmental	ADJ
gujaf-32	247	4	disclosures	disclosure	NOUN
gujaf-32	247	5	:	:	PUNCT
gujaf-32	247	6	a	a	DET
gujaf-32	247	7	comparative	comparative	ADJ
gujaf-32	247	8	analysis	analysis	NOUN
gujaf-32	247	9	of	of	ADP
gujaf-32	247	10	listed	list	VERB
gujaf-32	247	11	nigerian	nigerian	PROPN
gujaf-32	247	12	and	and	CCONJ
gujaf-32	247	13	uk	uk	PROPN
gujaf-32	247	14	oil	oil	NOUN
gujaf-32	247	15	and	and	CCONJ
gujaf-32	247	16	gas	gas	NOUN
gujaf-32	247	17	companies	company	NOUN
gujaf-32	247	18	.	.	PUNCT
gujaf-32	248	1	phd	phd	NOUN
gujaf-32	248	2	thesis	thesis	NOUN
gujaf-32	248	3	,	,	PUNCT
gujaf-32	248	4	abertay	abertay	PROPN
gujaf-32	248	5	university	university	PROPN
gujaf-32	248	6	dundee	dundee	PROPN
gujaf-32	248	7	,	,	PUNCT
gujaf-32	248	8	uk	uk	PROPN
gujaf-32	248	9	.	.	PROPN
gujaf-32	248	10	mohammed	mohammed	PROPN
gujaf-32	248	11	,	,	PUNCT
gujaf-32	248	12	s.d	s.d	PROPN
gujaf-32	248	13	.	.	PROPN
gujaf-32	248	14	,	,	PUNCT
gujaf-32	248	15	gimba	gimba	NOUN
gujaf-32	248	16	,	,	PUNCT
gujaf-32	248	17	y	y	PROPN
gujaf-32	248	18	,	,	PUNCT
gujaf-32	248	19	a.	a.	NOUN
gujaf-32	248	20	,	,	PUNCT
gujaf-32	248	21	sulaiman	sulaiman	PROPN
gujaf-32	248	22	,	,	PUNCT
gujaf-32	248	23	b.a	b.a	PROPN
gujaf-32	248	24	.	.	PROPN
gujaf-32	248	25	,	,	PUNCT
gujaf-32	248	26	adam	adam	PROPN
gujaf-32	248	27	,	,	PUNCT
gujaf-32	248	28	a.d	a.d	PROPN
gujaf-32	248	29	.	.	PROPN
gujaf-32	248	30	and	and	CCONJ
gujaf-32	248	31	muhammad	muhammad	PROPN
gujaf-32	248	32	,	,	PUNCT
gujaf-32	248	33	m.s	m.s	PROPN
gujaf-32	248	34	.	.	PROPN
gujaf-32	248	35	(	(	PUNCT
gujaf-32	248	36	2020	2020	NUM
gujaf-32	248	37	)	)	PUNCT
gujaf-32	248	38	.	.	PUNCT
gujaf-32	249	1	an	an	DET
gujaf-32	249	2	evaluation	evaluation	NOUN
gujaf-32	249	3	of	of	ADP
gujaf-32	249	4	corporate	corporate	ADJ
gujaf-32	249	5	social	social	ADJ
gujaf-32	249	6	and	and	CCONJ
gujaf-32	249	7	environmental	environmental	ADJ
gujaf-32	249	8	accountability	accountability	NOUN
gujaf-32	249	9	by	by	ADP
gujaf-32	249	10	listed	list	VERB
gujaf-32	249	11	nigerian	nigerian	ADJ
gujaf-32	249	12	construction	construction	NOUN
gujaf-32	249	13	and	and	CCONJ
gujaf-32	249	14	building	building	NOUN
gujaf-32	249	15	materials	material	NOUN
gujaf-32	249	16	companies	company	NOUN
gujaf-32	249	17	.	.	PUNCT
gujaf-32	250	1	international	international	ADJ
gujaf-32	250	2	journal	journal	NOUN
gujaf-32	250	3	of	of	ADP
gujaf-32	250	4	advanced	advanced	ADJ
gujaf-32	250	5	research	research	NOUN
gujaf-32	250	6	,	,	PUNCT
gujaf-32	250	7	8(03	8(03	NUM
gujaf-32	250	8	)	)	PUNCT
gujaf-32	250	9	,	,	PUNCT
gujaf-32	250	10	21	21	NUM
gujaf-32	250	11	-	-	SYM
gujaf-32	250	12	35	35	NUM
gujaf-32	250	13	.	.	PUNCT
gujaf-32	251	1	mohammed	mohammed	PROPN
gujaf-32	251	2	,	,	PUNCT
gujaf-32	251	3	s.d	s.d	PROPN
gujaf-32	251	4	.	.	PROPN
gujaf-32	251	5	,	,	PUNCT
gujaf-32	251	6	adamu	adamu	PROPN
gujaf-32	251	7	,	,	PUNCT
gujaf-32	251	8	a.m.	a.m.	ADV
gujaf-32	251	9	,	,	PUNCT
gujaf-32	251	10	mohammed	mohammed	PROPN
gujaf-32	251	11	,	,	PUNCT
gujaf-32	251	12	a.i	a.i	PROPN
gujaf-32	251	13	.	.	PROPN
gujaf-32	251	14	,	,	PUNCT
gujaf-32	251	15	garba	garba	PROPN
gujaf-32	251	16	,	,	PUNCT
gujaf-32	251	17	s.	s.	PROPN
gujaf-32	251	18	and	and	CCONJ
gujaf-32	251	19	sulaiman	sulaiman	PROPN
gujaf-32	251	20	,	,	PUNCT
gujaf-32	251	21	b.a	b.a	PROPN
gujaf-32	251	22	.	.	PROPN
gujaf-32	251	23	(	(	PUNCT
gujaf-32	251	24	2020	2020	NUM
gujaf-32	251	25	)	)	PUNCT
gujaf-32	251	26	.	.	PUNCT
gujaf-32	252	1	nigerian	nigerian	ADJ
gujaf-32	252	2	pharmaceutical	pharmaceutical	NOUN
gujaf-32	252	3	industry	industry	NOUN
gujaf-32	252	4	:	:	PUNCT
gujaf-32	252	5	an	an	DET
gujaf-32	252	6	evaluation	evaluation	NOUN
gujaf-32	252	7	of	of	ADP
gujaf-32	252	8	social	social	ADJ
gujaf-32	252	9	and	and	CCONJ
gujaf-32	252	10	environmental	environmental	ADJ
gujaf-32	252	11	accountability	accountability	NOUN
gujaf-32	252	12	.	.	PUNCT
gujaf-32	253	1	american	american	PROPN
gujaf-32	253	2	international	international	PROPN
gujaf-32	253	3	journal	journal	PROPN
gujaf-32	253	4	of	of	ADP
gujaf-32	253	5	business	business	NOUN
gujaf-32	253	6	management	management	NOUN
gujaf-32	253	7	,	,	PUNCT
gujaf-32	253	8	3(7	3(7	NUM
gujaf-32	253	9	)	)	PUNCT
gujaf-32	253	10	,	,	PUNCT
gujaf-32	253	11	131151	131151	NUM
gujaf-32	253	12	.	.	PUNCT
gujaf-32	254	1	mohammed	mohammed	PROPN
gujaf-32	254	2	,	,	PUNCT
gujaf-32	254	3	s.	s.	PROPN
gujaf-32	254	4	d.	d.	PROPN
gujaf-32	254	5	(	(	PUNCT
gujaf-32	254	6	2018	2018	NUM
gujaf-32	254	7	)	)	PUNCT
gujaf-32	254	8	.	.	PUNCT
gujaf-32	255	1	mandatory	mandatory	ADJ
gujaf-32	255	2	social	social	ADJ
gujaf-32	255	3	and	and	CCONJ
gujaf-32	255	4	environmental	environmental	ADJ
gujaf-32	255	5	disclosure	disclosure	NOUN
gujaf-32	255	6	:	:	PUNCT
gujaf-32	255	7	a	a	DET
gujaf-32	255	8	performance	performance	NOUN
gujaf-32	255	9	evaluation	evaluation	NOUN
gujaf-32	255	10	of	of	ADP
gujaf-32	255	11	listed	list	VERB
gujaf-32	255	12	nigerian	nigerian	ADJ
gujaf-32	255	13	oil	oil	NOUN
gujaf-32	255	14	and	and	CCONJ
gujaf-32	255	15	gas	gas	NOUN
gujaf-32	255	16	companies	company	NOUN
gujaf-32	255	17	pre	pre	VERB
gujaf-32	255	18	and	and	CCONJ
gujaf-32	255	19	post	post	ADJ
gujaf-32	255	20	-	-	ADJ
gujaf-32	255	21	mandatory	mandatory	ADJ
gujaf-32	255	22	disclosure	disclosure	NOUN
gujaf-32	255	23	requirements	requirement	NOUN
gujaf-32	255	24	.	.	PUNCT
gujaf-32	256	1	journal	journal	NOUN
gujaf-32	256	2	of	of	ADP
gujaf-32	256	3	finance	finance	NOUN
gujaf-32	256	4	and	and	CCONJ
gujaf-32	256	5	accounting	accounting	NOUN
gujaf-32	256	6	,	,	PUNCT
gujaf-32	256	7	6(2	6(2	NUM
gujaf-32	256	8	)	)	PUNCT
gujaf-32	256	9	,	,	PUNCT
gujaf-32	256	10	56	56	NUM
gujaf-32	256	11	-	-	SYM
gujaf-32	256	12	68	68	NUM
gujaf-32	256	13	.	.	PUNCT
gujaf-32	257	1	mohammed	mohammed	PROPN
gujaf-32	257	2	,	,	PUNCT
gujaf-32	257	3	s.d	s.d	PROPN
gujaf-32	257	4	.	.	PROPN
gujaf-32	257	5	,	,	PUNCT
gujaf-32	257	6	hassan	hassan	PROPN
gujaf-32	257	7	,	,	PUNCT
gujaf-32	257	8	a.	a.	PROPN
gujaf-32	257	9	&	&	CCONJ
gujaf-32	257	10	bala	bala	PROPN
gujaf-32	257	11	,	,	PUNCT
gujaf-32	257	12	a.j	a.j	PROPN
gujaf-32	257	13	.	.	PROPN
gujaf-32	257	14	(	(	PUNCT
gujaf-32	257	15	2020	2020	NUM
gujaf-32	257	16	)	)	PUNCT
gujaf-32	257	17	.	.	PUNCT
gujaf-32	258	1	the	the	DET
gujaf-32	258	2	determinants	determinant	NOUN
gujaf-32	258	3	of	of	ADP
gujaf-32	258	4	corporate	corporate	ADJ
gujaf-32	258	5	social	social	ADJ
gujaf-32	258	6	and	and	CCONJ
gujaf-32	258	7	environmental	environmental	ADJ
gujaf-32	258	8	disclosure	disclosure	NOUN
gujaf-32	258	9	in	in	ADP
gujaf-32	258	10	the	the	DET
gujaf-32	258	11	nigerian	nigerian	ADJ
gujaf-32	258	12	oil	oil	NOUN
gujaf-32	258	13	and	and	CCONJ
gujaf-32	258	14	gas	gas	NOUN
gujaf-32	258	15	industry	industry	NOUN
gujaf-32	258	16	:	:	PUNCT
gujaf-32	258	17	an	an	DET
gujaf-32	258	18	empirical	empirical	ADJ
gujaf-32	258	19	investigation	investigation	NOUN
gujaf-32	258	20	.	.	PUNCT
gujaf-32	259	1	international	international	ADJ
gujaf-32	259	2	journal	journal	NOUN
gujaf-32	259	3	of	of	ADP
gujaf-32	259	4	auditing	auditing	NOUN
gujaf-32	259	5	and	and	CCONJ
gujaf-32	259	6	accounting	accounting	NOUN
gujaf-32	259	7	studies	study	NOUN
gujaf-32	259	8	,	,	PUNCT
gujaf-32	259	9	2(2	2(2	NUM
gujaf-32	259	10	)	)	PUNCT
gujaf-32	259	11	,	,	PUNCT
gujaf-32	259	12	129153	129153	NUM
gujaf-32	259	13	.	.	PUNCT
gujaf-32	260	1	nnenna	nnenna	PROPN
gujaf-32	260	2	,	,	PUNCT
gujaf-32	260	3	o.v	o.v	PROPN
gujaf-32	260	4	.	.	PROPN
gujaf-32	260	5	&	&	CCONJ
gujaf-32	260	6	carol	carol	PROPN
gujaf-32	260	7	,	,	PUNCT
gujaf-32	260	8	n.	n.	NOUN
gujaf-32	260	9	(	(	PUNCT
gujaf-32	260	10	2018	2018	NUM
gujaf-32	260	11	)	)	PUNCT
gujaf-32	260	12	.	.	PUNCT
gujaf-32	261	1	the	the	DET
gujaf-32	261	2	effect	effect	NOUN
gujaf-32	261	3	of	of	ADP
gujaf-32	261	4	tax	tax	NOUN
gujaf-32	261	5	evasion	evasion	NOUN
gujaf-32	261	6	and	and	CCONJ
gujaf-32	261	7	avoidance	avoidance	NOUN
gujaf-32	261	8	on	on	ADP
gujaf-32	261	9	nigeria	nigeria	PROPN
gujaf-32	261	10	’s	’s	PART
gujaf-32	261	11	economic	economic	ADJ
gujaf-32	261	12	growth	growth	NOUN
gujaf-32	261	13	.	.	PUNCT
gujaf-32	262	1	european	european	ADJ
gujaf-32	262	2	journal	journal	PROPN
gujaf-32	262	3	of	of	ADP
gujaf-32	262	4	business	business	NOUN
gujaf-32	262	5	and	and	CCONJ
gujaf-32	262	6	management	management	NOUN
gujaf-32	262	7	,	,	PUNCT
gujaf-32	262	8	8(24	8(24	NUM
gujaf-32	262	9	)	)	PUNCT
gujaf-32	262	10	,	,	PUNCT
gujaf-32	262	11	158	158	NUM
gujaf-32	262	12	-	-	SYM
gujaf-32	262	13	166	166	NUM
gujaf-32	262	14	.	.	PUNCT
gujaf-32	263	1	pirie	pirie	PROPN
gujaf-32	263	2	,	,	PUNCT
gujaf-32	263	3	m.	m.	NOUN
gujaf-32	263	4	(	(	PUNCT
gujaf-32	263	5	2019	2019	NUM
gujaf-32	263	6	)	)	PUNCT
gujaf-32	263	7	.	.	PUNCT
gujaf-32	264	1	death	death	NOUN
gujaf-32	264	2	and	and	CCONJ
gujaf-32	264	3	taxes	taxis	NOUN
gujaf-32	264	4	.	.	PUNCT
gujaf-32	265	1	adam	adam	PROPN
gujaf-32	265	2	smith	smith	PROPN
gujaf-32	265	3	institute	institute	PROPN
gujaf-32	265	4	.	.	PUNCT
gujaf-32	266	1	retrieved	retrieve	VERB
gujaf-32	266	2	26/11/2020	26/11/2020	NUM
gujaf-32	266	3	from	from	ADP
gujaf-32	266	4	https://www.adamsmith.org/blog/death-and-taxes	https://www.adamsmith.org/blog/death-and-taxes	DET
gujaf-32	266	5	podestà	podestà	PROPN
gujaf-32	266	6	,	,	PUNCT
gujaf-32	266	7	f.	f.	PROPN
gujaf-32	266	8	(	(	PUNCT
gujaf-32	266	9	2002	2002	NUM
gujaf-32	266	10	)	)	PUNCT
gujaf-32	266	11	.	.	PUNCT
gujaf-32	267	1	recent	recent	ADJ
gujaf-32	267	2	developments	development	NOUN
gujaf-32	267	3	in	in	ADP
gujaf-32	267	4	quantitative	quantitative	ADJ
gujaf-32	267	5	comparative	comparative	ADJ
gujaf-32	267	6	methodology	methodology	NOUN
gujaf-32	267	7	:	:	PUNCT
gujaf-32	267	8	the	the	DET
gujaf-32	267	9	case	case	NOUN
gujaf-32	267	10	of	of	ADP
gujaf-32	267	11	pooled	pool	VERB
gujaf-32	267	12	time	time	PROPN
gujaf-32	267	13	series	series	PROPN
gujaf-32	267	14	cross	cross	NOUN
gujaf-32	267	15	-	-	ADJ
gujaf-32	267	16	section	section	ADJ
gujaf-32	267	17	analysis	analysis	NOUN
gujaf-32	267	18	.	.	PUNCT
gujaf-32	268	1	decision	decision	NOUN
gujaf-32	268	2	support	support	NOUN
gujaf-32	268	3	system	system	NOUN
gujaf-32	268	4	,	,	PUNCT
gujaf-32	268	5	(	(	PUNCT
gujaf-32	268	6	soc	soc	NOUN
gujaf-32	268	7	302	302	NUM
gujaf-32	268	8	)	)	PUNCT
gujaf-32	268	9	,	,	PUNCT
gujaf-32	268	10	144	144	NUM
gujaf-32	268	11	.	.	PUNCT
gujaf-32	269	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-32	269	2	.	.	PUNCT
gujaf-32	270	1	(	(	PUNCT
gujaf-32	270	2	2013	2013	NUM
gujaf-32	270	3	)	)	PUNCT
gujaf-32	270	4	.	.	PUNCT
gujaf-32	271	1	financial	financial	ADJ
gujaf-32	271	2	transaction	transaction	NOUN
gujaf-32	271	3	tax	tax	NOUN
gujaf-32	271	4	:	:	PUNCT
gujaf-32	271	5	the	the	DET
gujaf-32	271	6	impacts	impact	NOUN
gujaf-32	271	7	and	and	CCONJ
gujaf-32	271	8	arguments	argument	NOUN
gujaf-32	271	9	a	a	DET
gujaf-32	271	10	literature	literature	NOUN
gujaf-32	271	11	review	review	NOUN
gujaf-32	271	12	.	.	PUNCT
gujaf-32	272	1	retrieved	retrieve	VERB
gujaf-32	272	2	13/12/2020	13/12/2020	NUM
gujaf-32	272	3	from	from	ADP
gujaf-32	272	4	https://www.isda.org/a/atide/fttliterature-review-final.pdf	https://www.isda.org/a/atide/fttliterature-review-final.pdf	PROPN
gujaf-32	272	5	.	.	PUNCT
gujaf-32	272	6	tagesson	tagesson	PROPN
gujaf-32	272	7	,	,	PUNCT
gujaf-32	272	8	t.	t.	PROPN
gujaf-32	272	9	,	,	PUNCT
gujaf-32	272	10	blank	blank	ADJ
gujaf-32	272	11	,	,	PUNCT
gujaf-32	272	12	v.	v.	PROPN
gujaf-32	272	13	,	,	PUNCT
gujaf-32	272	14	broberg	broberg	PROPN
gujaf-32	272	15	,	,	PUNCT
gujaf-32	272	16	p.	p.	PROPN
gujaf-32	272	17	,	,	PUNCT
gujaf-32	272	18	&	&	CCONJ
gujaf-32	272	19	collin	collin	PROPN
gujaf-32	272	20	,	,	PUNCT
gujaf-32	272	21	s.o	s.o	PROPN
gujaf-32	272	22	.	.	PROPN
gujaf-32	272	23	(	(	PUNCT
gujaf-32	272	24	2009	2009	NUM
gujaf-32	272	25	)	)	PUNCT
gujaf-32	272	26	.	.	PUNCT
gujaf-32	273	1	what	what	PRON
gujaf-32	273	2	explains	explain	VERB
gujaf-32	273	3	the	the	DET
gujaf-32	273	4	extent	extent	NOUN
gujaf-32	273	5	and	and	CCONJ
gujaf-32	273	6	content	content	NOUN
gujaf-32	273	7	of	of	ADP
gujaf-32	273	8	social	social	ADJ
gujaf-32	273	9	disclosures	disclosure	NOUN
gujaf-32	273	10	on	on	ADP
gujaf-32	273	11	corporate	corporate	ADJ
gujaf-32	273	12	websites	website	NOUN
gujaf-32	273	13	?	?	PUNCT
gujaf-32	274	1	https://www.adamsmith.org/blog/death-and-taxes	https://www.adamsmith.org/blog/death-and-taxe	NOUN
gujaf-32	274	2	https://www.isda.org/a/atide/ftt-%09literature-review-final.pdf	https://www.isda.org/a/atide/ftt-%09literature-review-final.pdf	NUM
gujaf-32	274	3	gusau	gusau	ADJ
gujaf-32	274	4	journal	journal	NOUN
gujaf-32	274	5	of	of	ADP
gujaf-32	274	6	accounting	accounting	NOUN
gujaf-32	274	7	and	and	CCONJ
gujaf-32	274	8	finance	finance	NOUN
gujaf-32	274	9	,	,	PUNCT
gujaf-32	274	10	vol	vol	NOUN
gujaf-32	274	11	.	.	PUNCT
gujaf-32	275	1	i	i	PRON
gujaf-32	275	2	,	,	PUNCT
gujaf-32	275	3	issue	issue	NOUN
gujaf-32	275	4	2	2	NUM
gujaf-32	275	5	,	,	PUNCT
gujaf-32	275	6	october	october	PROPN
gujaf-32	275	7	,	,	PUNCT
gujaf-32	275	8	2020	2020	NUM
gujaf-32	275	9	17	17	NUM
gujaf-32	275	10	corporate	corporate	ADJ
gujaf-32	275	11	social	social	ADJ
gujaf-32	275	12	responsibility	responsibility	NOUN
gujaf-32	275	13	and	and	CCONJ
gujaf-32	275	14	environmental	environmental	ADJ
gujaf-32	275	15	management	management	NOUN
gujaf-32	275	16	,	,	PUNCT
gujaf-32	275	17	16(6	16(6	NUM
gujaf-32	275	18	)	)	PUNCT
gujaf-32	275	19	,	,	PUNCT
gujaf-32	275	20	352–364	352–364	NUM
gujaf-32	275	21	.	.	PUNCT
gujaf-32	276	1	umobong	umobong	PROPN
gujaf-32	276	2	,	,	PUNCT
gujaf-32	276	3	a.a	a.a	PROPN
gujaf-32	276	4	.	.	PROPN
gujaf-32	276	5	&	&	CCONJ
gujaf-32	276	6	agburuga	agburuga	PROPN
gujaf-32	276	7	,	,	PUNCT
gujaf-32	276	8	u.t	u.t	PROPN
gujaf-32	276	9	.	.	PROPN
gujaf-32	276	10	(	(	PUNCT
gujaf-32	276	11	2018	2018	NUM
gujaf-32	276	12	)	)	PUNCT
gujaf-32	276	13	.	.	PUNCT
gujaf-32	277	1	corporate	corporate	ADJ
gujaf-32	277	2	tax	tax	NOUN
gujaf-32	277	3	and	and	CCONJ
gujaf-32	277	4	corporate	corporate	ADJ
gujaf-32	277	5	social	social	ADJ
gujaf-32	277	6	responsibility	responsibility	NOUN
gujaf-32	277	7	of	of	ADP
gujaf-32	277	8	firms	firm	NOUN
gujaf-32	277	9	in	in	ADP
gujaf-32	277	10	nigeria	nigeria	PROPN
gujaf-32	277	11	.	.	PUNCT
gujaf-32	278	1	research	research	NOUN
gujaf-32	278	2	journal	journal	PROPN
gujaf-32	278	3	of	of	ADP
gujaf-32	278	4	finance	finance	NOUN
gujaf-32	278	5	and	and	CCONJ
gujaf-32	278	6	accounting	accounting	NOUN
gujaf-32	278	7	,	,	PUNCT
gujaf-32	278	8	9(10	9(10	NUM
gujaf-32	278	9	)	)	PUNCT
gujaf-32	278	10	,	,	PUNCT
gujaf-32	278	11	8	8	NUM
gujaf-32	278	12	-	-	SYM
gujaf-32	278	13	25	25	NUM
gujaf-32	278	14	.	.	PUNCT
gujaf-32	279	1	whalen	whalen	PROPN
gujaf-32	279	2	,	,	PUNCT
gujaf-32	279	3	j.	j.	PROPN
gujaf-32	279	4	(	(	PUNCT
gujaf-32	279	5	2020	2020	NUM
gujaf-32	279	6	)	)	PUNCT
gujaf-32	279	7	.	.	PUNCT
gujaf-32	280	1	tax	tax	NOUN
gujaf-32	280	2	cheats	cheat	NOUN
gujaf-32	280	3	deprive	deprive	VERB
gujaf-32	280	4	governments	government	NOUN
gujaf-32	280	5	worldwide	worldwide	ADV
gujaf-32	280	6	of	of	ADP
gujaf-32	280	7	$	$	SYM
gujaf-32	280	8	427	427	NUM
gujaf-32	280	9	billion	billion	NUM
gujaf-32	280	10	a	a	DET
gujaf-32	280	11	year	year	NOUN
gujaf-32	280	12	,	,	PUNCT
gujaf-32	280	13	crippling	crippling	ADJ
gujaf-32	280	14	pandemic	pandemic	ADJ
gujaf-32	280	15	response	response	NOUN
gujaf-32	280	16	:	:	PUNCT
gujaf-32	280	17	study	study	NOUN
gujaf-32	280	18	.	.	PUNCT
gujaf-32	281	1	retrieved	retrieve	VERB
gujaf-32	281	2	07/12/2020	07/12/2020	NUM
gujaf-32	281	3	from	from	ADP
gujaf-32	281	4	https://www.washingtonpost	https://www.washingtonpost	ADJ
gujaf-32	281	5	.com	.com	PROPN
gujaf-32	281	6	/	/	SYM
gujaf-32	281	7	us	us	PROPN
gujaf-32	281	8	-	-	PUNCT
gujaf-32	281	9	policy/2020/11/19	policy/2020/11/19	NOUN
gujaf-32	281	10	/	/	SYM
gujaf-32	281	11	global	global	ADJ
gujaf-32	281	12	-	-	PUNCT
gujaf-32	281	13	tax	tax	NOUN
gujaf-32	281	14	evasion	evasion	NOUN
gujaf-32	281	15	-	-	PUNCT
gujaf-32	281	16	data/.	data/.	NOUN
gujaf-32	281	17	world	world	NOUN
gujaf-32	281	18	economic	economic	ADJ
gujaf-32	281	19	forum	forum	NOUN
gujaf-32	281	20	(	(	PUNCT
gujaf-32	281	21	2019	2019	NUM
gujaf-32	281	22	)	)	PUNCT
gujaf-32	281	23	.	.	PUNCT
gujaf-32	282	1	countries	country	NOUN
gujaf-32	282	2	lose	lose	VERB
gujaf-32	282	3	an	an	DET
gujaf-32	282	4	estimated	estimate	VERB
gujaf-32	282	5	$	$	SYM
gujaf-32	282	6	125	125	NUM
gujaf-32	282	7	billion	billion	NUM
gujaf-32	282	8	in	in	ADP
gujaf-32	282	9	tax	tax	NOUN
gujaf-32	282	10	revenue	revenue	NOUN
gujaf-32	282	11	each	each	DET
gujaf-32	282	12	year	year	NOUN
gujaf-32	282	13	.	.	PUNCT
gujaf-32	283	1	this	this	PRON
gujaf-32	283	2	is	be	AUX
gujaf-32	283	3	why	why	SCONJ
gujaf-32	283	4	.	.	PUNCT
gujaf-32	284	1	retrieved	retrieve	VERB
gujaf-32	284	2	07/12/2020	07/12/2020	NUM
gujaf-32	284	3	from	from	ADP
gujaf-32	284	4	https://www.weforum.org/agenda/2019/10/	https://www.weforum.org/agenda/2019/10/	NOUN
gujaf-32	284	5	multinationals	multinational	NOUN
gujaf-32	284	6	-	-	PUNCT
gujaf-32	284	7	billions	billion	NOUN
gujaf-32	284	8	-	-	PUNCT
gujaf-32	284	9	tax/.	tax/.	NOUN
gujaf-32	284	10	https://www.weforum.org/agenda/2019/10/%20multinationals-billions-tax/	https://www.weforum.org/agenda/2019/10/%20multinationals-billions-tax/	ADV