id	sid	tid	token	lemma	pos
gujaf-328	1	1	gusau	gusau	PROPN
gujaf-328	1	2	journal	journal	NOUN
gujaf-328	1	3	of	of	ADP
gujaf-328	1	4	accounting	accounting	NOUN
gujaf-328	1	5	and	and	CCONJ
gujaf-328	1	6	finance	finance	NOUN
gujaf-328	1	7	,	,	PUNCT
gujaf-328	1	8	vol	vol	NOUN
gujaf-328	1	9	.	.	PROPN
gujaf-328	1	10	5	5	NUM
gujaf-328	1	11	,	,	PUNCT
gujaf-328	1	12	issue	issue	NOUN
gujaf-328	1	13	2	2	NUM
gujaf-328	1	14	,	,	PUNCT
gujaf-328	1	15	october	october	PROPN
gujaf-328	1	16	,	,	PUNCT
gujaf-328	1	17	2024	2024	NUM
gujaf-328	1	18	i	i	PRON
gujaf-328	1	19	gusau	gusau	PROPN
gujaf-328	1	20	journal	journal	NOUN
gujaf-328	1	21	of	of	ADP
gujaf-328	1	22	accounting	accounting	NOUN
gujaf-328	1	23	and	and	CCONJ
gujaf-328	1	24	finance	finance	NOUN
gujaf-328	1	25	(	(	PUNCT
gujaf-328	1	26	gujaf	gujaf	NOUN
gujaf-328	1	27	)	)	PUNCT
gujaf-328	1	28	vol	vol	NOUN
gujaf-328	1	29	.	.	NOUN
gujaf-328	2	1	5	5	NUM
gujaf-328	2	2	issue	issue	NOUN
gujaf-328	2	3	2	2	NUM
gujaf-328	2	4	,	,	PUNCT
gujaf-328	2	5	october	october	PROPN
gujaf-328	2	6	,	,	PUNCT
gujaf-328	2	7	2024	2024	NUM
gujaf-328	2	8	issn	issn	X
gujaf-328	2	9	:	:	PUNCT
gujaf-328	2	10	2756	2756	NUM
gujaf-328	2	11	-	-	PUNCT
gujaf-328	2	12	665x	665x	NOUN
gujaf-328	2	13	a	a	DET
gujaf-328	2	14	publication	publication	NOUN
gujaf-328	2	15	of	of	ADP
gujaf-328	2	16	department	department	NOUN
gujaf-328	2	17	of	of	ADP
gujaf-328	2	18	accounting	accounting	NOUN
gujaf-328	2	19	and	and	CCONJ
gujaf-328	2	20	finance	finance	NOUN
gujaf-328	2	21	,	,	PUNCT
gujaf-328	2	22	faculty	faculty	NOUN
gujaf-328	2	23	of	of	ADP
gujaf-328	2	24	management	management	NOUN
gujaf-328	2	25	and	and	CCONJ
gujaf-328	2	26	social	social	ADJ
gujaf-328	2	27	sciences	science	NOUN
gujaf-328	2	28	,	,	PUNCT
gujaf-328	2	29	federal	federal	ADJ
gujaf-328	2	30	university	university	NOUN
gujaf-328	2	31	gusau	gusau	NOUN
gujaf-328	2	32	,	,	PUNCT
gujaf-328	2	33	zamfara	zamfara	PROPN
gujaf-328	2	34	state	state	PROPN
gujaf-328	2	35	-nigeria	-nigeria	PROPN
gujaf-328	2	36	gusau	gusau	ADJ
gujaf-328	2	37	journal	journal	NOUN
gujaf-328	2	38	of	of	ADP
gujaf-328	2	39	accounting	accounting	NOUN
gujaf-328	2	40	and	and	CCONJ
gujaf-328	2	41	finance	finance	NOUN
gujaf-328	2	42	,	,	PUNCT
gujaf-328	2	43	vol	vol	NOUN
gujaf-328	2	44	.	.	PROPN
gujaf-328	2	45	5	5	NUM
gujaf-328	2	46	,	,	PUNCT
gujaf-328	2	47	issue	issue	NOUN
gujaf-328	2	48	2	2	NUM
gujaf-328	2	49	,	,	PUNCT
gujaf-328	2	50	october	october	PROPN
gujaf-328	2	51	,	,	PUNCT
gujaf-328	2	52	2024	2024	NUM
gujaf-328	2	53	ii	ii	NUM
gujaf-328	2	54	©	©	PROPN
gujaf-328	2	55	department	department	PROPN
gujaf-328	2	56	of	of	ADP
gujaf-328	2	57	accounting	accounting	NOUN
gujaf-328	2	58	and	and	CCONJ
gujaf-328	2	59	finance	finance	NOUN
gujaf-328	2	60	vol	vol	NOUN
gujaf-328	2	61	.	.	PUNCT
gujaf-328	2	62	5	5	NUM
gujaf-328	2	63	issue	issue	NOUN
gujaf-328	2	64	2	2	NUM
gujaf-328	2	65	october	october	PROPN
gujaf-328	2	66	,	,	PUNCT
gujaf-328	2	67	2024	2024	NUM
gujaf-328	2	68	issn	issn	X
gujaf-328	2	69	:	:	PUNCT
gujaf-328	2	70	2756	2756	NUM
gujaf-328	2	71	-	-	PUNCT
gujaf-328	2	72	665x	665x	NOUN
gujaf-328	2	73	a	a	DET
gujaf-328	2	74	publication	publication	NOUN
gujaf-328	2	75	of	of	ADP
gujaf-328	2	76	department	department	NOUN
gujaf-328	2	77	of	of	ADP
gujaf-328	2	78	accounting	accounting	NOUN
gujaf-328	2	79	and	and	CCONJ
gujaf-328	2	80	finance	finance	NOUN
gujaf-328	2	81	,	,	PUNCT
gujaf-328	2	82	faculty	faculty	NOUN
gujaf-328	2	83	of	of	ADP
gujaf-328	2	84	management	management	NOUN
gujaf-328	2	85	and	and	CCONJ
gujaf-328	2	86	social	social	ADJ
gujaf-328	2	87	sciences	science	NOUN
gujaf-328	2	88	,	,	PUNCT
gujaf-328	2	89	federal	federal	ADJ
gujaf-328	2	90	university	university	NOUN
gujaf-328	2	91	gusau	gusau	NOUN
gujaf-328	2	92	,	,	PUNCT
gujaf-328	2	93	zamfara	zamfara	PROPN
gujaf-328	2	94	state	state	NOUN
gujaf-328	2	95	-nigeria	-nigeria	PROPN
gujaf-328	2	96	all	all	DET
gujaf-328	2	97	rights	right	NOUN
gujaf-328	2	98	reserved	reserve	VERB
gujaf-328	2	99	except	except	SCONJ
gujaf-328	2	100	for	for	ADP
gujaf-328	2	101	academic	academic	ADJ
gujaf-328	2	102	purposes	purpose	NOUN
gujaf-328	2	103	no	no	DET
gujaf-328	2	104	part	part	NOUN
gujaf-328	2	105	or	or	CCONJ
gujaf-328	2	106	whole	whole	NOUN
gujaf-328	2	107	of	of	ADP
gujaf-328	2	108	this	this	DET
gujaf-328	2	109	publication	publication	NOUN
gujaf-328	2	110	is	be	AUX
gujaf-328	2	111	allowed	allow	VERB
gujaf-328	2	112	to	to	PART
gujaf-328	2	113	be	be	AUX
gujaf-328	2	114	reproduced	reproduce	VERB
gujaf-328	2	115	,	,	PUNCT
gujaf-328	2	116	stored	store	VERB
gujaf-328	2	117	in	in	ADP
gujaf-328	2	118	a	a	DET
gujaf-328	2	119	retrieval	retrieval	NOUN
gujaf-328	2	120	system	system	NOUN
gujaf-328	2	121	or	or	CCONJ
gujaf-328	2	122	transmitted	transmit	VERB
gujaf-328	2	123	in	in	ADP
gujaf-328	2	124	any	any	DET
gujaf-328	2	125	form	form	NOUN
gujaf-328	2	126	or	or	CCONJ
gujaf-328	2	127	by	by	ADP
gujaf-328	2	128	any	any	DET
gujaf-328	2	129	means	mean	NOUN
gujaf-328	2	130	be	be	AUX
gujaf-328	2	131	it	it	PRON
gujaf-328	2	132	mechanical	mechanical	ADJ
gujaf-328	2	133	,	,	PUNCT
gujaf-328	2	134	electrical	electrical	ADJ
gujaf-328	2	135	,	,	PUNCT
gujaf-328	2	136	photocopying	photocopying	NOUN
gujaf-328	2	137	,	,	PUNCT
gujaf-328	2	138	recording	recording	NOUN
gujaf-328	2	139	or	or	CCONJ
gujaf-328	2	140	otherwise	otherwise	ADV
gujaf-328	2	141	,	,	PUNCT
gujaf-328	2	142	without	without	ADP
gujaf-328	2	143	prior	prior	ADJ
gujaf-328	2	144	permission	permission	NOUN
gujaf-328	2	145	of	of	ADP
gujaf-328	2	146	the	the	DET
gujaf-328	2	147	copyright	copyright	NOUN
gujaf-328	2	148	owner	owner	NOUN
gujaf-328	2	149	.	.	PUNCT
gujaf-328	3	1	published	publish	VERB
gujaf-328	3	2	and	and	CCONJ
gujaf-328	3	3	printed	print	VERB
gujaf-328	3	4	by	by	ADP
gujaf-328	3	5	:	:	PUNCT
gujaf-328	3	6	ahmadu	ahmadu	PROPN
gujaf-328	3	7	bello	bello	PROPN
gujaf-328	3	8	university	university	PROPN
gujaf-328	3	9	press	press	NOUN
gujaf-328	3	10	limited	limit	VERB
gujaf-328	3	11	,	,	PUNCT
gujaf-328	3	12	zaria	zaria	PROPN
gujaf-328	3	13	kaduna	kaduna	PROPN
gujaf-328	3	14	state	state	PROPN
gujaf-328	3	15	,	,	PUNCT
gujaf-328	3	16	nigeria	nigeria	PROPN
gujaf-328	3	17	.	.	PUNCT
gujaf-328	4	1	tel	tel	ADP
gujaf-328	4	2	:	:	PUNCT
gujaf-328	4	3	08065949711	08065949711	NUM
gujaf-328	4	4	,	,	PUNCT
gujaf-328	4	5	069	069	NUM
gujaf-328	4	6	-	-	SYM
gujaf-328	4	7	879121	879121	NUM
gujaf-328	4	8	e	e	NOUN
gujaf-328	4	9	-	-	NOUN
gujaf-328	4	10	mail	mail	NOUN
gujaf-328	4	11	:	:	PUNCT
gujaf-328	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-328	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-328	5	1	website	website	NOUN
gujaf-328	5	2	:	:	PUNCT
gujaf-328	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-328	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-328	5	5	gusau	gusau	PROPN
gujaf-328	5	6	journal	journal	PROPN
gujaf-328	5	7	of	of	ADP
gujaf-328	5	8	accounting	accounting	NOUN
gujaf-328	5	9	and	and	CCONJ
gujaf-328	5	10	finance	finance	NOUN
gujaf-328	5	11	,	,	PUNCT
gujaf-328	5	12	vol	vol	NOUN
gujaf-328	5	13	.	.	PROPN
gujaf-328	5	14	5	5	NUM
gujaf-328	5	15	,	,	PUNCT
gujaf-328	5	16	issue	issue	NOUN
gujaf-328	5	17	2	2	NUM
gujaf-328	5	18	,	,	PUNCT
gujaf-328	5	19	october	october	PROPN
gujaf-328	5	20	,	,	PUNCT
gujaf-328	5	21	2024	2024	NUM
gujaf-328	5	22	iii	iii	NUM
gujaf-328	5	23	editorial	editorial	PROPN
gujaf-328	5	24	board	board	NOUN
gujaf-328	5	25	editor	editor	NOUN
gujaf-328	5	26	-	-	PUNCT
gujaf-328	5	27	in	in	ADP
gujaf-328	5	28	-	-	PUNCT
gujaf-328	5	29	chief	chief	NOUN
gujaf-328	5	30	:	:	PUNCT
gujaf-328	5	31	prof	prof	PROPN
gujaf-328	5	32	.	.	PUNCT
gujaf-328	5	33	shehu	shehu	PROPN
gujaf-328	5	34	usman	usman	PROPN
gujaf-328	5	35	hassan	hassan	PROPN
gujaf-328	5	36	department	department	PROPN
gujaf-328	5	37	of	of	ADP
gujaf-328	5	38	accounting	accounting	PROPN
gujaf-328	5	39	,	,	PUNCT
gujaf-328	5	40	federal	federal	ADJ
gujaf-328	5	41	university	university	PROPN
gujaf-328	5	42	of	of	ADP
gujaf-328	5	43	kashere	kashere	PROPN
gujaf-328	5	44	,	,	PUNCT
gujaf-328	5	45	gombe	gombe	ADJ
gujaf-328	5	46	state	state	NOUN
gujaf-328	5	47	.	.	PUNCT
gujaf-328	6	1	associate	associate	NOUN
gujaf-328	6	2	editor	editor	NOUN
gujaf-328	6	3	:	:	PUNCT
gujaf-328	6	4	dr	dr	PROPN
gujaf-328	6	5	.	.	PROPN
gujaf-328	6	6	muhammad	muhammad	PROPN
gujaf-328	6	7	mustapha	mustapha	PROPN
gujaf-328	6	8	bagudo	bagudo	PROPN
gujaf-328	6	9	department	department	PROPN
gujaf-328	6	10	of	of	ADP
gujaf-328	6	11	accounting	accounting	PROPN
gujaf-328	6	12	,	,	PUNCT
gujaf-328	6	13	ahmadu	ahmadu	PROPN
gujaf-328	6	14	bello	bello	PROPN
gujaf-328	6	15	university	university	PROPN
gujaf-328	6	16	zaria	zaria	PROPN
gujaf-328	6	17	,	,	PUNCT
gujaf-328	6	18	kaduna	kaduna	PROPN
gujaf-328	6	19	state	state	PROPN
gujaf-328	6	20	.	.	PUNCT
gujaf-328	7	1	managing	manage	VERB
gujaf-328	7	2	editor	editor	NOUN
gujaf-328	7	3	:	:	PUNCT
gujaf-328	7	4	dr	dr	PROPN
gujaf-328	7	5	.	.	PROPN
gujaf-328	7	6	umar	umar	PROPN
gujaf-328	7	7	farouk	farouk	PROPN
gujaf-328	7	8	abdulkarim	abdulkarim	PROPN
gujaf-328	7	9	department	department	PROPN
gujaf-328	7	10	of	of	ADP
gujaf-328	7	11	accounting	accounting	NOUN
gujaf-328	7	12	and	and	CCONJ
gujaf-328	7	13	finance	finance	NOUN
gujaf-328	7	14	,	,	PUNCT
gujaf-328	7	15	federal	federal	ADJ
gujaf-328	7	16	university	university	NOUN
gujaf-328	7	17	gusau	gusau	PROPN
gujaf-328	7	18	,	,	PUNCT
gujaf-328	7	19	zamfara	zamfara	PROPN
gujaf-328	7	20	state	state	PROPN
gujaf-328	7	21	.	.	PUNCT
gujaf-328	8	1	editorial	editorial	PROPN
gujaf-328	8	2	board	board	NOUN
gujaf-328	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-328	8	4	modu	modu	PROPN
gujaf-328	8	5	kumshe	kumshe	PROPN
gujaf-328	8	6	department	department	PROPN
gujaf-328	8	7	of	of	ADP
gujaf-328	8	8	accounting	accounting	PROPN
gujaf-328	8	9	,	,	PUNCT
gujaf-328	8	10	university	university	NOUN
gujaf-328	8	11	of	of	ADP
gujaf-328	8	12	maiduguri	maiduguri	PROPN
gujaf-328	8	13	,	,	PUNCT
gujaf-328	8	14	borno	borno	PROPN
gujaf-328	8	15	state	state	PROPN
gujaf-328	8	16	.	.	PUNCT
gujaf-328	9	1	prof	prof	PROPN
gujaf-328	9	2	ugochukwu	ugochukwu	PROPN
gujaf-328	9	3	c.	c.	PROPN
gujaf-328	9	4	nzewi	nzewi	VERB
gujaf-328	9	5	department	department	PROPN
gujaf-328	9	6	of	of	ADP
gujaf-328	9	7	accounting	accounting	PROPN
gujaf-328	9	8	,	,	PUNCT
gujaf-328	9	9	paul	paul	PROPN
gujaf-328	9	10	university	university	PROPN
gujaf-328	9	11	awka	awka	NOUN
gujaf-328	9	12	,	,	PUNCT
gujaf-328	9	13	anambra	anambra	PROPN
gujaf-328	9	14	state	state	PROPN
gujaf-328	9	15	.	.	PUNCT
gujaf-328	10	1	prof	prof	PROPN
gujaf-328	10	2	kabir	kabir	PROPN
gujaf-328	10	3	tahir	tahir	PROPN
gujaf-328	10	4	hamid	hamid	PROPN
gujaf-328	10	5	department	department	PROPN
gujaf-328	10	6	of	of	ADP
gujaf-328	10	7	accounting	accounting	PROPN
gujaf-328	10	8	,	,	PUNCT
gujaf-328	10	9	bayero	bayero	PROPN
gujaf-328	10	10	university	university	PROPN
gujaf-328	10	11	,	,	PUNCT
gujaf-328	10	12	kano	kano	PROPN
gujaf-328	10	13	,	,	PUNCT
gujaf-328	10	14	kano	kano	PROPN
gujaf-328	10	15	state	state	PROPN
gujaf-328	10	16	.	.	PUNCT
gujaf-328	11	1	prof	prof	PROPN
gujaf-328	11	2	.	.	PUNCT
gujaf-328	12	1	ekoja	ekoja	PROPN
gujaf-328	12	2	b.	b.	PROPN
gujaf-328	12	3	ekoja	ekoja	PROPN
gujaf-328	12	4	department	department	PROPN
gujaf-328	12	5	of	of	ADP
gujaf-328	12	6	accounting	accounting	PROPN
gujaf-328	12	7	,	,	PUNCT
gujaf-328	12	8	university	university	PROPN
gujaf-328	12	9	of	of	ADP
gujaf-328	12	10	jos	jos	PROPN
gujaf-328	12	11	.	.	PROPN
gujaf-328	12	12	prof	prof	PROPN
gujaf-328	12	13	.	.	PUNCT
gujaf-328	13	1	clifford	clifford	PROPN
gujaf-328	13	2	ofurum	ofurum	PROPN
gujaf-328	13	3	department	department	PROPN
gujaf-328	13	4	of	of	ADP
gujaf-328	13	5	accounting	accounting	PROPN
gujaf-328	13	6	,	,	PUNCT
gujaf-328	13	7	university	university	NOUN
gujaf-328	13	8	of	of	ADP
gujaf-328	13	9	portharcourt	portharcourt	PROPN
gujaf-328	13	10	,	,	PUNCT
gujaf-328	13	11	rivers	river	NOUN
gujaf-328	13	12	state	state	PROPN
gujaf-328	13	13	.	.	PUNCT
gujaf-328	14	1	prof	prof	PROPN
gujaf-328	14	2	.	.	PUNCT
gujaf-328	15	1	ahmad	ahmad	PROPN
gujaf-328	15	2	bello	bello	PROPN
gujaf-328	15	3	dogarawa	dogarawa	PROPN
gujaf-328	15	4	department	department	PROPN
gujaf-328	15	5	of	of	ADP
gujaf-328	15	6	accounting	accounting	NOUN
gujaf-328	15	7	,	,	PUNCT
gujaf-328	15	8	ahmadu	ahmadu	PROPN
gujaf-328	15	9	bello	bello	PROPN
gujaf-328	15	10	university	university	PROPN
gujaf-328	15	11	zaria	zaria	PROPN
gujaf-328	15	12	.	.	PUNCT
gujaf-328	16	1	prof	prof	PROPN
gujaf-328	16	2	.	.	PUNCT
gujaf-328	17	1	yusuf	yusuf	PROPN
gujaf-328	17	2	.	.	PUNCT
gujaf-328	18	1	b.	b.	PROPN
gujaf-328	18	2	rahman	rahman	PROPN
gujaf-328	18	3	department	department	PROPN
gujaf-328	18	4	of	of	ADP
gujaf-328	18	5	accounting	accounting	PROPN
gujaf-328	18	6	,	,	PUNCT
gujaf-328	18	7	lagos	lagos	NOUN
gujaf-328	18	8	state	state	PROPN
gujaf-328	18	9	university	university	PROPN
gujaf-328	18	10	,	,	PUNCT
gujaf-328	18	11	lagos	lagos	NOUN
gujaf-328	18	12	state	state	NOUN
gujaf-328	18	13	.	.	PUNCT
gujaf-328	19	1	prof	prof	PROPN
gujaf-328	19	2	.	.	PUNCT
gujaf-328	20	1	suleiman	suleiman	PROPN
gujaf-328	20	2	a.	a.	PROPN
gujaf-328	20	3	s.	s.	PROPN
gujaf-328	20	4	aruwa	aruwa	PROPN
gujaf-328	20	5	department	department	PROPN
gujaf-328	20	6	of	of	ADP
gujaf-328	20	7	accounting	accounting	PROPN
gujaf-328	20	8	,	,	PUNCT
gujaf-328	20	9	nasarawa	nasarawa	PROPN
gujaf-328	20	10	state	state	PROPN
gujaf-328	20	11	university	university	PROPN
gujaf-328	20	12	,	,	PUNCT
gujaf-328	20	13	keffi	keffi	PROPN
gujaf-328	20	14	,	,	PUNCT
gujaf-328	20	15	nasarawa	nasarawa	PROPN
gujaf-328	20	16	state	state	PROPN
gujaf-328	20	17	.	.	PUNCT
gujaf-328	21	1	prof	prof	PROPN
gujaf-328	21	2	.	.	PUNCT
gujaf-328	22	1	muhammad	muhammad	PROPN
gujaf-328	22	2	junaidu	junaidu	PROPN
gujaf-328	22	3	kurawa	kurawa	PROPN
gujaf-328	22	4	department	department	PROPN
gujaf-328	22	5	of	of	ADP
gujaf-328	22	6	accounting	accounting	PROPN
gujaf-328	22	7	,	,	PUNCT
gujaf-328	22	8	bayero	bayero	PROPN
gujaf-328	22	9	university	university	PROPN
gujaf-328	22	10	kano	kano	PROPN
gujaf-328	22	11	,	,	PUNCT
gujaf-328	22	12	kano	kano	PROPN
gujaf-328	22	13	state	state	PROPN
gujaf-328	22	14	.	.	PUNCT
gujaf-328	23	1	prof	prof	PROPN
gujaf-328	23	2	.	.	PUNCT
gujaf-328	24	1	muhammad	muhammad	PROPN
gujaf-328	24	2	habibu	habibu	ADJ
gujaf-328	24	3	sabari	sabari	PROPN
gujaf-328	24	4	department	department	PROPN
gujaf-328	24	5	of	of	ADP
gujaf-328	24	6	accounting	accounting	NOUN
gujaf-328	24	7	,	,	PUNCT
gujaf-328	24	8	ahmadu	ahmadu	PROPN
gujaf-328	24	9	bello	bello	PROPN
gujaf-328	24	10	university	university	PROPN
gujaf-328	24	11	,	,	PUNCT
gujaf-328	24	12	zaria	zaria	PROPN
gujaf-328	24	13	.	.	PUNCT
gujaf-328	25	1	gusau	gusau	PROPN
gujaf-328	25	2	journal	journal	PROPN
gujaf-328	25	3	of	of	ADP
gujaf-328	25	4	accounting	accounting	NOUN
gujaf-328	25	5	and	and	CCONJ
gujaf-328	25	6	finance	finance	NOUN
gujaf-328	25	7	,	,	PUNCT
gujaf-328	25	8	vol	vol	NOUN
gujaf-328	25	9	.	.	PROPN
gujaf-328	25	10	5	5	NUM
gujaf-328	25	11	,	,	PUNCT
gujaf-328	25	12	issue	issue	NOUN
gujaf-328	25	13	2	2	NUM
gujaf-328	25	14	,	,	PUNCT
gujaf-328	25	15	october	october	PROPN
gujaf-328	25	16	,	,	PUNCT
gujaf-328	25	17	2024	2024	NUM
gujaf-328	25	18	iv	iv	NUM
gujaf-328	25	19	prof	prof	NOUN
gujaf-328	25	20	.	.	PUNCT
gujaf-328	26	1	okpanachi	okpanachi	PROPN
gujaf-328	26	2	joshua	joshua	PROPN
gujaf-328	26	3	department	department	PROPN
gujaf-328	26	4	of	of	ADP
gujaf-328	26	5	accounting	accounting	NOUN
gujaf-328	26	6	and	and	CCONJ
gujaf-328	26	7	management	management	NOUN
gujaf-328	26	8	,	,	PUNCT
gujaf-328	26	9	nigerian	nigerian	ADJ
gujaf-328	26	10	defence	defence	PROPN
gujaf-328	26	11	academy	academy	PROPN
gujaf-328	26	12	,	,	PUNCT
gujaf-328	26	13	kaduna	kaduna	PROPN
gujaf-328	26	14	.	.	PROPN
gujaf-328	26	15	prof	prof	PROPN
gujaf-328	26	16	.	.	PUNCT
gujaf-328	27	1	hassan	hassan	PROPN
gujaf-328	27	2	ibrahim	ibrahim	PROPN
gujaf-328	27	3	department	department	PROPN
gujaf-328	27	4	of	of	ADP
gujaf-328	27	5	accounting	accounting	PROPN
gujaf-328	27	6	,	,	PUNCT
gujaf-328	27	7	ibb	ibb	NOUN
gujaf-328	27	8	university	university	NOUN
gujaf-328	27	9	,	,	PUNCT
gujaf-328	27	10	lapai	lapai	NOUN
gujaf-328	27	11	,	,	PUNCT
gujaf-328	27	12	niger	niger	NOUN
gujaf-328	27	13	state	state	NOUN
gujaf-328	27	14	.	.	PUNCT
gujaf-328	28	1	prof	prof	PROPN
gujaf-328	28	2	.	.	PUNCT
gujaf-328	29	1	ifeoma	ifeoma	PROPN
gujaf-328	29	2	mary	mary	PROPN
gujaf-328	29	3	okwo	okwo	PROPN
gujaf-328	29	4	department	department	PROPN
gujaf-328	29	5	of	of	ADP
gujaf-328	29	6	accounting	accounting	PROPN
gujaf-328	29	7	,	,	PUNCT
gujaf-328	29	8	enugu	enugu	PROPN
gujaf-328	29	9	state	state	PROPN
gujaf-328	29	10	university	university	PROPN
gujaf-328	29	11	of	of	ADP
gujaf-328	29	12	science	science	NOUN
gujaf-328	29	13	and	and	CCONJ
gujaf-328	29	14	technology	technology	NOUN
gujaf-328	29	15	,	,	PUNCT
gujaf-328	29	16	enugu	enugu	PROPN
gujaf-328	29	17	state	state	PROPN
gujaf-328	29	18	.	.	PUNCT
gujaf-328	30	1	prof	prof	PROPN
gujaf-328	30	2	.	.	PROPN
gujaf-328	31	1	aminu	aminu	PROPN
gujaf-328	31	2	isah	isah	PROPN
gujaf-328	31	3	department	department	PROPN
gujaf-328	31	4	of	of	ADP
gujaf-328	31	5	accounting	accounting	PROPN
gujaf-328	31	6	,	,	PUNCT
gujaf-328	31	7	bayero	bayero	PROPN
gujaf-328	31	8	university	university	PROPN
gujaf-328	31	9	,	,	PUNCT
gujaf-328	31	10	kano	kano	PROPN
gujaf-328	31	11	,	,	PUNCT
gujaf-328	31	12	kano	kano	PROPN
gujaf-328	31	13	state	state	PROPN
gujaf-328	31	14	.	.	PUNCT
gujaf-328	32	1	prof	prof	PROPN
gujaf-328	32	2	.	.	PUNCT
gujaf-328	33	1	ahmadu	ahmadu	PROPN
gujaf-328	33	2	bello	bello	PROPN
gujaf-328	33	3	department	department	PROPN
gujaf-328	33	4	of	of	ADP
gujaf-328	33	5	accounting	accounting	NOUN
gujaf-328	33	6	,	,	PUNCT
gujaf-328	33	7	ahmadu	ahmadu	PROPN
gujaf-328	33	8	bello	bello	PROPN
gujaf-328	33	9	university	university	PROPN
gujaf-328	33	10	,	,	PUNCT
gujaf-328	33	11	zaria	zaria	PROPN
gujaf-328	33	12	.	.	PUNCT
gujaf-328	34	1	prof	prof	PROPN
gujaf-328	34	2	.	.	PUNCT
gujaf-328	35	1	musa	musa	PROPN
gujaf-328	35	2	yelwa	yelwa	PROPN
gujaf-328	35	3	abubakar	abubakar	PROPN
gujaf-328	35	4	department	department	PROPN
gujaf-328	35	5	of	of	ADP
gujaf-328	35	6	accounting	accounting	PROPN
gujaf-328	35	7	,	,	PUNCT
gujaf-328	35	8	usmanu	usmanu	PROPN
gujaf-328	35	9	danfodiyo	danfodiyo	PROPN
gujaf-328	35	10	university	university	PROPN
gujaf-328	35	11	,	,	PUNCT
gujaf-328	35	12	sokoto	sokoto	PROPN
gujaf-328	35	13	state	state	PROPN
gujaf-328	35	14	.	.	PUNCT
gujaf-328	36	1	prof	prof	PROPN
gujaf-328	36	2	.	.	PUNCT
gujaf-328	37	1	salisu	salisu	PROPN
gujaf-328	37	2	abubakar	abubakar	PROPN
gujaf-328	37	3	department	department	PROPN
gujaf-328	37	4	of	of	ADP
gujaf-328	37	5	accounting	accounting	NOUN
gujaf-328	37	6	,	,	PUNCT
gujaf-328	37	7	ahmadu	ahmadu	PROPN
gujaf-328	37	8	bello	bello	PROPN
gujaf-328	37	9	university	university	PROPN
gujaf-328	37	10	zaria	zaria	PROPN
gujaf-328	37	11	,	,	PUNCT
gujaf-328	37	12	kaduna	kaduna	PROPN
gujaf-328	37	13	state	state	PROPN
gujaf-328	37	14	.	.	PUNCT
gujaf-328	38	1	prof	prof	PROPN
gujaf-328	38	2	.	.	PUNCT
gujaf-328	39	1	isaq	isaq	PROPN
gujaf-328	39	2	alhaji	alhaji	PROPN
gujaf-328	39	3	samaila	samaila	PROPN
gujaf-328	39	4	department	department	PROPN
gujaf-328	39	5	of	of	ADP
gujaf-328	39	6	accounting	accounting	PROPN
gujaf-328	39	7	,	,	PUNCT
gujaf-328	39	8	bayero	bayero	PROPN
gujaf-328	39	9	university	university	NOUN
gujaf-328	39	10	,	,	PUNCT
gujaf-328	39	11	kano	kano	PROPN
gujaf-328	39	12	state	state	PROPN
gujaf-328	39	13	.	.	PUNCT
gujaf-328	40	1	prof	prof	PROPN
gujaf-328	40	2	.	.	PUNCT
gujaf-328	41	1	sunusi	sunusi	PROPN
gujaf-328	41	2	sa'ad	sa'ad	PROPN
gujaf-328	41	3	ahmad	ahmad	PROPN
gujaf-328	41	4	department	department	PROPN
gujaf-328	41	5	of	of	ADP
gujaf-328	41	6	accounting	accounting	PROPN
gujaf-328	41	7	,	,	PUNCT
gujaf-328	41	8	federal	federal	ADJ
gujaf-328	41	9	university	university	NOUN
gujaf-328	41	10	dutse	dutse	NOUN
gujaf-328	41	11	,	,	PUNCT
gujaf-328	41	12	jigawa	jigawa	PROPN
gujaf-328	41	13	state	state	PROPN
gujaf-328	41	14	.	.	PUNCT
gujaf-328	42	1	prof	prof	PROPN
gujaf-328	42	2	.	.	PUNCT
gujaf-328	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-328	43	2	yahaya	yahaya	PROPN
gujaf-328	43	3	department	department	PROPN
gujaf-328	43	4	of	of	ADP
gujaf-328	43	5	accounting	accounting	PROPN
gujaf-328	43	6	,	,	PUNCT
gujaf-328	43	7	nigerian	nigerian	ADJ
gujaf-328	43	8	defence	defence	PROPN
gujaf-328	43	9	academy	academy	PROPN
gujaf-328	43	10	,	,	PUNCT
gujaf-328	43	11	kaduna	kaduna	PROPN
gujaf-328	43	12	state	state	PROPN
gujaf-328	43	13	.	.	PUNCT
gujaf-328	44	1	prof	prof	PROPN
gujaf-328	44	2	.	.	PUNCT
gujaf-328	45	1	saidu	saidu	PROPN
gujaf-328	45	2	adamu	adamu	PROPN
gujaf-328	45	3	department	department	PROPN
gujaf-328	45	4	of	of	ADP
gujaf-328	45	5	accounting	accounting	PROPN
gujaf-328	45	6	,	,	PUNCT
gujaf-328	45	7	federal	federal	ADJ
gujaf-328	45	8	university	university	PROPN
gujaf-328	45	9	of	of	ADP
gujaf-328	45	10	kashere	kashere	PROPN
gujaf-328	45	11	,	,	PUNCT
gujaf-328	45	12	gombe	gombe	ADJ
gujaf-328	45	13	state	state	NOUN
gujaf-328	45	14	.	.	PUNCT
gujaf-328	46	1	prof	prof	PROPN
gujaf-328	46	2	.	.	PUNCT
gujaf-328	47	1	farouk	farouk	PROPN
gujaf-328	47	2	adeza	adeza	PROPN
gujaf-328	47	3	school	school	NOUN
gujaf-328	47	4	of	of	ADP
gujaf-328	47	5	business	business	NOUN
gujaf-328	47	6	and	and	CCONJ
gujaf-328	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-328	47	8	,	,	PUNCT
gujaf-328	47	9	american	american	PROPN
gujaf-328	47	10	university	university	PROPN
gujaf-328	47	11	of	of	ADP
gujaf-328	47	12	nigeria	nigeria	PROPN
gujaf-328	47	13	,	,	PUNCT
gujaf-328	47	14	yola	yola	PROPN
gujaf-328	47	15	.	.	PUNCT
gujaf-328	48	1	prof	prof	PROPN
gujaf-328	48	2	.	.	PUNCT
gujaf-328	49	1	fatima	fatima	PROPN
gujaf-328	49	2	alfa	alfa	PROPN
gujaf-328	49	3	department	department	PROPN
gujaf-328	49	4	of	of	ADP
gujaf-328	49	5	accounting	accounting	PROPN
gujaf-328	49	6	,	,	PUNCT
gujaf-328	49	7	university	university	NOUN
gujaf-328	49	8	of	of	ADP
gujaf-328	49	9	maiduguri	maiduguri	PROPN
gujaf-328	49	10	,	,	PUNCT
gujaf-328	49	11	borno	borno	PROPN
gujaf-328	49	12	state	state	PROPN
gujaf-328	49	13	.	.	PUNCT
gujaf-328	50	1	dr	dr	PROPN
gujaf-328	50	2	.	.	PROPN
gujaf-328	50	3	nasiru	nasiru	PROPN
gujaf-328	50	4	a.	a.	PROPN
gujaf-328	50	5	ka’oje	ka’oje	PROPN
gujaf-328	50	6	department	department	PROPN
gujaf-328	50	7	of	of	ADP
gujaf-328	50	8	accounting	accounting	PROPN
gujaf-328	50	9	,	,	PUNCT
gujaf-328	50	10	usmanu	usmanu	PROPN
gujaf-328	50	11	danfodiyo	danfodiyo	PROPN
gujaf-328	50	12	university	university	PROPN
gujaf-328	50	13	sokoto	sokoto	PROPN
gujaf-328	50	14	state	state	PROPN
gujaf-328	50	15	.	.	PUNCT
gujaf-328	51	1	dr	dr	PROPN
gujaf-328	51	2	.	.	PROPN
gujaf-328	51	3	aminu	aminu	PROPN
gujaf-328	51	4	abdullahi	abdullahi	PROPN
gujaf-328	51	5	department	department	PROPN
gujaf-328	51	6	of	of	ADP
gujaf-328	51	7	accounting	accounting	PROPN
gujaf-328	51	8	,	,	PUNCT
gujaf-328	51	9	usmanu	usmanu	PROPN
gujaf-328	51	10	danfodiyo	danfodiyo	PROPN
gujaf-328	51	11	university	university	PROPN
gujaf-328	51	12	sokoto	sokoto	PROPN
gujaf-328	51	13	,	,	PUNCT
gujaf-328	51	14	state	state	PROPN
gujaf-328	51	15	.	.	PUNCT
gujaf-328	52	1	gusau	gusau	PROPN
gujaf-328	52	2	journal	journal	PROPN
gujaf-328	52	3	of	of	ADP
gujaf-328	52	4	accounting	accounting	NOUN
gujaf-328	52	5	and	and	CCONJ
gujaf-328	52	6	finance	finance	NOUN
gujaf-328	52	7	,	,	PUNCT
gujaf-328	52	8	vol	vol	NOUN
gujaf-328	52	9	.	.	PROPN
gujaf-328	52	10	5	5	NUM
gujaf-328	52	11	,	,	PUNCT
gujaf-328	52	12	issue	issue	NOUN
gujaf-328	52	13	2	2	NUM
gujaf-328	52	14	,	,	PUNCT
gujaf-328	52	15	october	october	PROPN
gujaf-328	52	16	,	,	PUNCT
gujaf-328	52	17	2024	2024	NUM
gujaf-328	52	18	v	v	PROPN
gujaf-328	52	19	dr	dr	PROPN
gujaf-328	52	20	.	.	PROPN
gujaf-328	52	21	nasiru	nasiru	PROPN
gujaf-328	52	22	yunusa	yunusa	PROPN
gujaf-328	52	23	department	department	PROPN
gujaf-328	52	24	of	of	ADP
gujaf-328	52	25	accounting	accounting	NOUN
gujaf-328	52	26	,	,	PUNCT
gujaf-328	52	27	ahmadu	ahmadu	PROPN
gujaf-328	52	28	bello	bello	PROPN
gujaf-328	52	29	university	university	PROPN
gujaf-328	52	30	zaria	zaria	PROPN
gujaf-328	52	31	.	.	PUNCT
gujaf-328	53	1	dr	dr	PROPN
gujaf-328	53	2	.	.	PROPN
gujaf-328	53	3	aisha	aisha	PROPN
gujaf-328	53	4	nuhu	nuhu	PROPN
gujaf-328	53	5	muhammad	muhammad	PROPN
gujaf-328	53	6	department	department	PROPN
gujaf-328	53	7	of	of	ADP
gujaf-328	53	8	accounting	accounting	PROPN
gujaf-328	53	9	,	,	PUNCT
gujaf-328	53	10	ahmadu	ahmadu	PROPN
gujaf-328	53	11	bello	bello	PROPN
gujaf-328	53	12	university	university	PROPN
gujaf-328	53	13	zaria	zaria	PROPN
gujaf-328	53	14	.	.	PUNCT
gujaf-328	54	1	dr	dr	PROPN
gujaf-328	54	2	.	.	PROPN
gujaf-328	54	3	lawal	lawal	PROPN
gujaf-328	54	4	muhammad	muhammad	PROPN
gujaf-328	54	5	department	department	PROPN
gujaf-328	54	6	of	of	ADP
gujaf-328	54	7	accounting	accounting	PROPN
gujaf-328	54	8	,	,	PUNCT
gujaf-328	54	9	ahmadu	ahmadu	PROPN
gujaf-328	54	10	bello	bello	PROPN
gujaf-328	54	11	university	university	PROPN
gujaf-328	54	12	zaria	zaria	PROPN
gujaf-328	54	13	.	.	PUNCT
gujaf-328	55	1	dr	dr	PROPN
gujaf-328	55	2	.	.	PROPN
gujaf-328	55	3	bashir	bashir	PROPN
gujaf-328	55	4	umar	umar	PROPN
gujaf-328	55	5	farouk	farouk	PROPN
gujaf-328	55	6	department	department	PROPN
gujaf-328	55	7	of	of	ADP
gujaf-328	55	8	economics	economic	NOUN
gujaf-328	55	9	,	,	PUNCT
gujaf-328	55	10	federal	federal	ADJ
gujaf-328	55	11	university	university	NOUN
gujaf-328	55	12	gusau	gusau	PROPN
gujaf-328	55	13	,	,	PUNCT
gujaf-328	55	14	zamfara	zamfara	PROPN
gujaf-328	55	15	state	state	PROPN
gujaf-328	55	16	.	.	PUNCT
gujaf-328	56	1	dr	dr	PROPN
gujaf-328	56	2	emmanuel	emmanuel	PROPN
gujaf-328	56	3	omokhuale	omokhuale	PROPN
gujaf-328	56	4	department	department	PROPN
gujaf-328	56	5	of	of	ADP
gujaf-328	56	6	mathematics	mathematics	PROPN
gujaf-328	56	7	,	,	PUNCT
gujaf-328	56	8	federal	federal	ADJ
gujaf-328	56	9	university	university	NOUN
gujaf-328	56	10	gusau	gusau	NOUN
gujaf-328	56	11	,	,	PUNCT
gujaf-328	56	12	zamfara	zamfara	PROPN
gujaf-328	56	13	.	.	PUNCT
gujaf-328	57	1	state	state	PROPN
gujaf-328	57	2	advisory	advisory	PROPN
gujaf-328	57	3	board	board	NOUN
gujaf-328	57	4	members	members	PROPN
gujaf-328	57	5	prof	prof	PROPN
gujaf-328	57	6	.	.	PUNCT
gujaf-328	58	1	kabiru	kabiru	PROPN
gujaf-328	58	2	isah	isah	PROPN
gujaf-328	58	3	dandago	dandago	PROPN
gujaf-328	58	4	,	,	PUNCT
gujaf-328	58	5	bayero	bayero	PROPN
gujaf-328	58	6	university	university	PROPN
gujaf-328	58	7	kano	kano	PROPN
gujaf-328	58	8	,	,	PUNCT
gujaf-328	58	9	kano	kano	PROPN
gujaf-328	58	10	state	state	PROPN
gujaf-328	58	11	.	.	PUNCT
gujaf-328	59	1	prof	prof	PROPN
gujaf-328	59	2	a	a	DET
gujaf-328	59	3	m	m	NOUN
gujaf-328	59	4	bashir	bashir	NOUN
gujaf-328	59	5	,	,	PUNCT
gujaf-328	59	6	usmanu	usmanu	PROPN
gujaf-328	59	7	danfodiyo	danfodiyo	PROPN
gujaf-328	59	8	university	university	PROPN
gujaf-328	59	9	sokoto	sokoto	PROPN
gujaf-328	59	10	,	,	PUNCT
gujaf-328	59	11	sokoto	sokoto	PROPN
gujaf-328	59	12	state	state	PROPN
gujaf-328	59	13	.	.	PUNCT
gujaf-328	60	1	prof	prof	PROPN
gujaf-328	60	2	.	.	PUNCT
gujaf-328	61	1	muhammad	muhammad	PROPN
gujaf-328	61	2	tanko	tanko	PROPN
gujaf-328	61	3	,	,	PUNCT
gujaf-328	61	4	kaduna	kaduna	PROPN
gujaf-328	61	5	state	state	PROPN
gujaf-328	61	6	university	university	PROPN
gujaf-328	61	7	,	,	PUNCT
gujaf-328	61	8	kaduna	kaduna	PROPN
gujaf-328	61	9	.	.	PROPN
gujaf-328	61	10	prof	prof	PROPN
gujaf-328	61	11	.	.	PUNCT
gujaf-328	61	12	bayero	bayero	PROPN
gujaf-328	62	1	a	a	DET
gujaf-328	62	2	m	m	NOUN
gujaf-328	62	3	sabir	sabir	NOUN
gujaf-328	62	4	,	,	PUNCT
gujaf-328	62	5	usmanu	usmanu	PROPN
gujaf-328	62	6	danfodiyo	danfodiyo	PROPN
gujaf-328	62	7	university	university	PROPN
gujaf-328	62	8	sokoto	sokoto	PROPN
gujaf-328	62	9	,	,	PUNCT
gujaf-328	62	10	sokoto	sokoto	PROPN
gujaf-328	62	11	state	state	PROPN
gujaf-328	62	12	.	.	PUNCT
gujaf-328	63	1	prof	prof	PROPN
gujaf-328	63	2	.	.	PUNCT
gujaf-328	64	1	aliyu	aliyu	PROPN
gujaf-328	64	2	sulaiman	sulaiman	PROPN
gujaf-328	64	3	kantudu	kantudu	PROPN
gujaf-328	64	4	,	,	PUNCT
gujaf-328	64	5	bayero	bayero	PROPN
gujaf-328	64	6	university	university	PROPN
gujaf-328	64	7	kano	kano	PROPN
gujaf-328	64	8	,	,	PUNCT
gujaf-328	64	9	kano	kano	PROPN
gujaf-328	64	10	state	state	PROPN
gujaf-328	64	11	.	.	PUNCT
gujaf-328	65	1	editorial	editorial	PROPN
gujaf-328	65	2	secretary	secretary	PROPN
gujaf-328	65	3	yazid	yazid	PROPN
gujaf-328	65	4	kabir	kabir	PROPN
gujaf-328	65	5	ibrahim	ibrahim	PROPN
gujaf-328	65	6	department	department	PROPN
gujaf-328	65	7	of	of	ADP
gujaf-328	65	8	accounting	accounting	NOUN
gujaf-328	65	9	and	and	CCONJ
gujaf-328	65	10	finance	finance	NOUN
gujaf-328	65	11	,	,	PUNCT
gujaf-328	65	12	federal	federal	ADJ
gujaf-328	65	13	university	university	NOUN
gujaf-328	65	14	gusau	gusau	PROPN
gujaf-328	65	15	,	,	PUNCT
gujaf-328	65	16	zamfara	zamfara	PROPN
gujaf-328	65	17	state	state	PROPN
gujaf-328	65	18	.	.	PUNCT
gujaf-328	66	1	gusau	gusau	PROPN
gujaf-328	66	2	journal	journal	PROPN
gujaf-328	66	3	of	of	ADP
gujaf-328	66	4	accounting	accounting	NOUN
gujaf-328	66	5	and	and	CCONJ
gujaf-328	66	6	finance	finance	NOUN
gujaf-328	66	7	,	,	PUNCT
gujaf-328	66	8	vol	vol	NOUN
gujaf-328	66	9	.	.	PROPN
gujaf-328	66	10	5	5	NUM
gujaf-328	66	11	,	,	PUNCT
gujaf-328	66	12	issue	issue	NOUN
gujaf-328	66	13	2	2	NUM
gujaf-328	66	14	,	,	PUNCT
gujaf-328	66	15	october	october	PROPN
gujaf-328	66	16	,	,	PUNCT
gujaf-328	66	17	2024	2024	NUM
gujaf-328	66	18	vi	vi	NOUN
gujaf-328	66	19	call	call	NOUN
gujaf-328	66	20	for	for	ADP
gujaf-328	66	21	papers	paper	NOUN
gujaf-328	66	22	the	the	DET
gujaf-328	66	23	editorial	editorial	ADJ
gujaf-328	66	24	board	board	NOUN
gujaf-328	66	25	of	of	ADP
gujaf-328	66	26	gusau	gusau	PROPN
gujaf-328	66	27	journal	journal	PROPN
gujaf-328	66	28	of	of	ADP
gujaf-328	66	29	accounting	accounting	NOUN
gujaf-328	66	30	and	and	CCONJ
gujaf-328	66	31	finance	finance	NOUN
gujaf-328	66	32	(	(	PUNCT
gujaf-328	66	33	gujaf	gujaf	NOUN
gujaf-328	66	34	)	)	PUNCT
gujaf-328	66	35	is	be	AUX
gujaf-328	66	36	hereby	hereby	ADV
gujaf-328	66	37	inviting	invite	VERB
gujaf-328	66	38	authors	author	NOUN
gujaf-328	66	39	to	to	PART
gujaf-328	66	40	submit	submit	VERB
gujaf-328	66	41	their	their	PRON
gujaf-328	66	42	unpublished	unpublished	ADJ
gujaf-328	66	43	manuscript	manuscript	NOUN
gujaf-328	66	44	for	for	ADP
gujaf-328	66	45	publication	publication	NOUN
gujaf-328	66	46	.	.	PUNCT
gujaf-328	67	1	the	the	DET
gujaf-328	67	2	journal	journal	NOUN
gujaf-328	67	3	is	be	AUX
gujaf-328	67	4	published	publish	VERB
gujaf-328	67	5	in	in	ADP
gujaf-328	67	6	two	two	NUM
gujaf-328	67	7	issues	issue	NOUN
gujaf-328	67	8	of	of	ADP
gujaf-328	67	9	april	april	PROPN
gujaf-328	67	10	and	and	CCONJ
gujaf-328	67	11	october	october	PROPN
gujaf-328	67	12	annually	annually	ADV
gujaf-328	67	13	.	.	PUNCT
gujaf-328	68	1	gujaf	gujaf	NOUN
gujaf-328	68	2	is	be	AUX
gujaf-328	68	3	a	a	DET
gujaf-328	68	4	double	double	ADJ
gujaf-328	68	5	-	-	PUNCT
gujaf-328	68	6	blind	blind	ADJ
gujaf-328	68	7	peer	peer	NOUN
gujaf-328	68	8	reviewed	review	VERB
gujaf-328	68	9	journal	journal	NOUN
gujaf-328	68	10	published	publish	VERB
gujaf-328	68	11	by	by	ADP
gujaf-328	68	12	the	the	DET
gujaf-328	68	13	department	department	NOUN
gujaf-328	68	14	of	of	ADP
gujaf-328	68	15	accounting	accounting	NOUN
gujaf-328	68	16	and	and	CCONJ
gujaf-328	68	17	finance	finance	NOUN
gujaf-328	68	18	,	,	PUNCT
gujaf-328	68	19	faculty	faculty	NOUN
gujaf-328	68	20	of	of	ADP
gujaf-328	68	21	management	management	NOUN
gujaf-328	68	22	and	and	CCONJ
gujaf-328	68	23	social	social	ADJ
gujaf-328	68	24	sciences	science	NOUN
gujaf-328	68	25	,	,	PUNCT
gujaf-328	68	26	federal	federal	ADJ
gujaf-328	68	27	university	university	NOUN
gujaf-328	68	28	gusau	gusau	NOUN
gujaf-328	68	29	,	,	PUNCT
gujaf-328	68	30	zamfara	zamfara	PROPN
gujaf-328	68	31	state	state	PROPN
gujaf-328	68	32	nigeria	nigeria	PROPN
gujaf-328	68	33	the	the	DET
gujaf-328	68	34	journal	journal	PROPN
gujaf-328	68	35	accepts	accept	VERB
gujaf-328	68	36	papers	paper	NOUN
gujaf-328	68	37	in	in	ADP
gujaf-328	68	38	all	all	DET
gujaf-328	68	39	areas	area	NOUN
gujaf-328	68	40	of	of	ADP
gujaf-328	68	41	accounting	accounting	NOUN
gujaf-328	68	42	and	and	CCONJ
gujaf-328	68	43	finance	finance	NOUN
gujaf-328	68	44	for	for	ADP
gujaf-328	68	45	publication	publication	NOUN
gujaf-328	68	46	which	which	PRON
gujaf-328	68	47	include	include	VERB
gujaf-328	68	48	:	:	PUNCT
gujaf-328	68	49	accounting	accounting	NOUN
gujaf-328	68	50	standards	standard	NOUN
gujaf-328	68	51	,	,	PUNCT
gujaf-328	68	52	accounting	account	VERB
gujaf-328	68	53	information	information	NOUN
gujaf-328	68	54	system	system	NOUN
gujaf-328	68	55	,	,	PUNCT
gujaf-328	68	56	financial	financial	ADJ
gujaf-328	68	57	reporting	reporting	NOUN
gujaf-328	68	58	,	,	PUNCT
gujaf-328	68	59	earnings	earning	NOUN
gujaf-328	68	60	management	management	NOUN
gujaf-328	68	61	,	,	PUNCT
gujaf-328	68	62	,	,	PUNCT
gujaf-328	68	63	auditing	auditing	NOUN
gujaf-328	68	64	and	and	CCONJ
gujaf-328	68	65	investigation	investigation	NOUN
gujaf-328	68	66	,	,	PUNCT
gujaf-328	68	67	auditing	auditing	NOUN
gujaf-328	68	68	and	and	CCONJ
gujaf-328	68	69	standards	standard	NOUN
gujaf-328	68	70	,	,	PUNCT
gujaf-328	68	71	public	public	ADJ
gujaf-328	68	72	sector	sector	NOUN
gujaf-328	68	73	accounting	accounting	NOUN
gujaf-328	68	74	and	and	CCONJ
gujaf-328	68	75	auditing	auditing	NOUN
gujaf-328	68	76	,	,	PUNCT
gujaf-328	68	77	taxation	taxation	NOUN
gujaf-328	68	78	and	and	CCONJ
gujaf-328	68	79	revenue	revenue	NOUN
gujaf-328	68	80	administration	administration	NOUN
gujaf-328	68	81	,	,	PUNCT
gujaf-328	68	82	corporate	corporate	ADJ
gujaf-328	68	83	governance	governance	NOUN
gujaf-328	68	84	issues	issue	NOUN
gujaf-328	68	85	,	,	PUNCT
gujaf-328	68	86	corporate	corporate	ADJ
gujaf-328	68	87	social	social	ADJ
gujaf-328	68	88	responsibility	responsibility	NOUN
gujaf-328	68	89	,	,	PUNCT
gujaf-328	68	90	sustainability	sustainability	NOUN
gujaf-328	68	91	and	and	CCONJ
gujaf-328	68	92	environmental	environmental	ADJ
gujaf-328	68	93	reporting	reporting	NOUN
gujaf-328	68	94	issue	issue	NOUN
gujaf-328	68	95	,	,	PUNCT
gujaf-328	68	96	information	information	NOUN
gujaf-328	68	97	and	and	CCONJ
gujaf-328	68	98	communication	communication	NOUN
gujaf-328	68	99	technology	technology	NOUN
gujaf-328	68	100	issues	issue	NOUN
gujaf-328	68	101	,	,	PUNCT
gujaf-328	68	102	bankruptcy	bankruptcy	NOUN
gujaf-328	68	103	prediction	prediction	NOUN
gujaf-328	68	104	,	,	PUNCT
gujaf-328	68	105	corporate	corporate	ADJ
gujaf-328	68	106	finance	finance	NOUN
gujaf-328	68	107	,	,	PUNCT
gujaf-328	68	108	personal	personal	ADJ
gujaf-328	68	109	finance	finance	NOUN
gujaf-328	68	110	,	,	PUNCT
gujaf-328	68	111	merger	merger	NOUN
gujaf-328	68	112	and	and	CCONJ
gujaf-328	68	113	acquisitions	acquisition	NOUN
gujaf-328	68	114	,	,	PUNCT
gujaf-328	68	115	capital	capital	NOUN
gujaf-328	68	116	structure	structure	NOUN
gujaf-328	68	117	,	,	PUNCT
gujaf-328	68	118	working	work	VERB
gujaf-328	68	119	capital	capital	NOUN
gujaf-328	68	120	management	management	NOUN
gujaf-328	68	121	,	,	PUNCT
gujaf-328	68	122	enterprises	enterprise	NOUN
gujaf-328	68	123	risk	risk	NOUN
gujaf-328	68	124	management	management	NOUN
gujaf-328	68	125	,	,	PUNCT
gujaf-328	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-328	68	127	,	,	PUNCT
gujaf-328	68	128	international	international	ADJ
gujaf-328	68	129	business	business	NOUN
gujaf-328	68	130	accounting	accounting	NOUN
gujaf-328	68	131	and	and	CCONJ
gujaf-328	68	132	finance	finance	NOUN
gujaf-328	68	133	,	,	PUNCT
gujaf-328	68	134	banking	banking	NOUN
gujaf-328	68	135	crises	crisis	NOUN
gujaf-328	68	136	,	,	PUNCT
gujaf-328	68	137	bank	bank	NOUN
gujaf-328	68	138	’s	’s	PART
gujaf-328	68	139	profitability	profitability	NOUN
gujaf-328	68	140	,	,	PUNCT
gujaf-328	68	141	risk	risk	NOUN
gujaf-328	68	142	and	and	CCONJ
gujaf-328	68	143	insurance	insurance	NOUN
gujaf-328	68	144	issue	issue	NOUN
gujaf-328	68	145	,	,	PUNCT
gujaf-328	68	146	islamic	islamic	ADJ
gujaf-328	68	147	finance	finance	NOUN
gujaf-328	68	148	,	,	PUNCT
gujaf-328	68	149	conventional	conventional	ADJ
gujaf-328	68	150	and	and	CCONJ
gujaf-328	68	151	islamic	islamic	ADJ
gujaf-328	68	152	banks	bank	NOUN
gujaf-328	68	153	and	and	CCONJ
gujaf-328	68	154	so	so	ADV
gujaf-328	68	155	forth	forth	ADV
gujaf-328	68	156	.	.	PUNCT
gujaf-328	69	1	guidelines	guideline	NOUN
gujaf-328	69	2	for	for	ADP
gujaf-328	69	3	submission	submission	NOUN
gujaf-328	69	4	and	and	CCONJ
gujaf-328	69	5	manuscript	manuscript	NOUN
gujaf-328	69	6	format	format	VERB
gujaf-328	69	7	the	the	DET
gujaf-328	69	8	submission	submission	NOUN
gujaf-328	69	9	language	language	NOUN
gujaf-328	69	10	is	be	AUX
gujaf-328	69	11	english	english	PROPN
gujaf-328	69	12	and	and	CCONJ
gujaf-328	69	13	must	must	AUX
gujaf-328	69	14	be	be	AUX
gujaf-328	69	15	a	a	DET
gujaf-328	69	16	well	well	ADV
gujaf-328	69	17	-	-	PUNCT
gujaf-328	69	18	researched	research	VERB
gujaf-328	69	19	original	original	ADJ
gujaf-328	69	20	manuscript	manuscript	NOUN
gujaf-328	69	21	that	that	PRON
gujaf-328	69	22	has	have	AUX
gujaf-328	69	23	not	not	PART
gujaf-328	69	24	previously	previously	ADV
gujaf-328	69	25	been	be	AUX
gujaf-328	69	26	submitted	submit	VERB
gujaf-328	69	27	elsewhere	elsewhere	ADV
gujaf-328	69	28	for	for	ADP
gujaf-328	69	29	publication	publication	NOUN
gujaf-328	69	30	.	.	PUNCT
gujaf-328	70	1	the	the	DET
gujaf-328	70	2	paper	paper	NOUN
gujaf-328	70	3	should	should	AUX
gujaf-328	70	4	not	not	PART
gujaf-328	70	5	exceed	exceed	VERB
gujaf-328	70	6	more	more	ADJ
gujaf-328	70	7	than	than	ADP
gujaf-328	70	8	15	15	NUM
gujaf-328	70	9	pages	page	NOUN
gujaf-328	70	10	on	on	ADP
gujaf-328	70	11	a4	a4	NOUN
gujaf-328	70	12	type	type	NOUN
gujaf-328	70	13	paper	paper	NOUN
gujaf-328	70	14	in	in	ADP
gujaf-328	70	15	ms	ms	ADJ
gujaf-328	70	16	-	-	PUNCT
gujaf-328	70	17	word	word	NOUN
gujaf-328	70	18	format	format	NOUN
gujaf-328	70	19	,	,	PUNCT
gujaf-328	70	20	1.5	1.5	NUM
gujaf-328	70	21	-	-	PUNCT
gujaf-328	70	22	line	line	NOUN
gujaf-328	70	23	spacing	spacing	NOUN
gujaf-328	70	24	,	,	PUNCT
gujaf-328	70	25	12	12	NUM
gujaf-328	70	26	font	font	NOUN
gujaf-328	70	27	size	size	NOUN
gujaf-328	70	28	in	in	ADP
gujaf-328	70	29	times	time	NOUN
gujaf-328	70	30	new	new	ADJ
gujaf-328	70	31	roman	roman	NOUN
gujaf-328	70	32	.	.	PUNCT
gujaf-328	71	1	manuscript	manuscript	NOUN
gujaf-328	71	2	should	should	AUX
gujaf-328	71	3	be	be	AUX
gujaf-328	71	4	tested	test	VERB
gujaf-328	71	5	for	for	ADP
gujaf-328	71	6	plagiarism	plagiarism	NOUN
gujaf-328	71	7	before	before	ADP
gujaf-328	71	8	submission	submission	NOUN
gujaf-328	71	9	,	,	PUNCT
gujaf-328	71	10	as	as	SCONJ
gujaf-328	71	11	the	the	DET
gujaf-328	71	12	maximum	maximum	ADJ
gujaf-328	71	13	similarity	similarity	NOUN
gujaf-328	71	14	index	index	NOUN
gujaf-328	71	15	acceptable	acceptable	ADJ
gujaf-328	71	16	by	by	ADP
gujaf-328	71	17	gujaf	gujaf	NOUN
gujaf-328	71	18	is	be	AUX
gujaf-328	71	19	25	25	NUM
gujaf-328	71	20	percent	percent	NOUN
gujaf-328	71	21	.	.	PUNCT
gujaf-328	72	1	furthermore	furthermore	ADV
gujaf-328	72	2	,	,	PUNCT
gujaf-328	72	3	the	the	DET
gujaf-328	72	4	length	length	NOUN
gujaf-328	72	5	of	of	ADP
gujaf-328	72	6	a	a	DET
gujaf-328	72	7	complete	complete	ADJ
gujaf-328	72	8	article	article	NOUN
gujaf-328	72	9	should	should	AUX
gujaf-328	72	10	not	not	PART
gujaf-328	72	11	exceed	exceed	VERB
gujaf-328	72	12	5000	5000	NUM
gujaf-328	72	13	words	word	NOUN
gujaf-328	72	14	including	include	VERB
gujaf-328	72	15	an	an	DET
gujaf-328	72	16	abstract	abstract	NOUN
gujaf-328	72	17	of	of	ADP
gujaf-328	72	18	not	not	PART
gujaf-328	72	19	more	more	ADJ
gujaf-328	72	20	than	than	ADP
gujaf-328	72	21	250	250	NUM
gujaf-328	72	22	words	word	NOUN
gujaf-328	72	23	with	with	ADP
gujaf-328	72	24	a	a	DET
gujaf-328	72	25	minimum	minimum	NOUN
gujaf-328	72	26	of	of	ADP
gujaf-328	72	27	four	four	NUM
gujaf-328	72	28	key	key	ADJ
gujaf-328	72	29	words	word	NOUN
gujaf-328	72	30	immediately	immediately	ADV
gujaf-328	72	31	after	after	ADP
gujaf-328	72	32	the	the	DET
gujaf-328	72	33	abstract	abstract	NOUN
gujaf-328	72	34	.	.	PUNCT
gujaf-328	73	1	all	all	DET
gujaf-328	73	2	references	reference	NOUN
gujaf-328	73	3	including	include	VERB
gujaf-328	73	4	in	in	ADP
gujaf-328	73	5	text	text	NOUN
gujaf-328	73	6	citation	citation	NOUN
gujaf-328	73	7	and	and	CCONJ
gujaf-328	73	8	reference	reference	NOUN
gujaf-328	73	9	list	list	NOUN
gujaf-328	73	10	,	,	PUNCT
gujaf-328	73	11	tables	table	NOUN
gujaf-328	73	12	and	and	CCONJ
gujaf-328	73	13	figures	figure	NOUN
gujaf-328	73	14	should	should	AUX
gujaf-328	73	15	be	be	AUX
gujaf-328	73	16	in	in	ADP
gujaf-328	73	17	line	line	NOUN
gujaf-328	73	18	with	with	ADP
gujaf-328	73	19	apa	apa	PROPN
gujaf-328	73	20	7th	7th	PROPN
gujaf-328	73	21	edition	edition	NOUN
gujaf-328	73	22	publication	publication	NOUN
gujaf-328	73	23	manual	manual	NOUN
gujaf-328	73	24	.	.	PUNCT
gujaf-328	74	1	finally	finally	ADV
gujaf-328	74	2	,	,	PUNCT
gujaf-328	74	3	manuscript	manuscript	NOUN
gujaf-328	74	4	should	should	AUX
gujaf-328	74	5	be	be	AUX
gujaf-328	74	6	send	send	VERB
gujaf-328	74	7	to	to	ADP
gujaf-328	74	8	our	our	PRON
gujaf-328	74	9	email	email	NOUN
gujaf-328	74	10	address	address	NOUN
gujaf-328	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-328	74	12	and	and	CCONJ
gujaf-328	74	13	a	a	DET
gujaf-328	74	14	copy	copy	NOUN
gujaf-328	74	15	to	to	ADP
gujaf-328	74	16	our	our	PRON
gujaf-328	74	17	website	website	NOUN
gujaf-328	74	18	on	on	ADP
gujaf-328	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-328	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-328	74	21	gusau	gusau	ADJ
gujaf-328	74	22	journal	journal	NOUN
gujaf-328	74	23	of	of	ADP
gujaf-328	74	24	accounting	accounting	NOUN
gujaf-328	74	25	and	and	CCONJ
gujaf-328	74	26	finance	finance	NOUN
gujaf-328	74	27	,	,	PUNCT
gujaf-328	74	28	vol	vol	NOUN
gujaf-328	74	29	.	.	PROPN
gujaf-328	74	30	5	5	NUM
gujaf-328	74	31	,	,	PUNCT
gujaf-328	74	32	issue	issue	NOUN
gujaf-328	74	33	2	2	NUM
gujaf-328	74	34	,	,	PUNCT
gujaf-328	74	35	october	october	PROPN
gujaf-328	74	36	,	,	PUNCT
gujaf-328	74	37	2024	2024	NUM
gujaf-328	74	38	vii	vii	PROPN
gujaf-328	74	39	publication	publication	NOUN
gujaf-328	74	40	procedure	procedure	NOUN
gujaf-328	74	41	after	after	ADP
gujaf-328	74	42	receiving	receive	VERB
gujaf-328	74	43	a	a	DET
gujaf-328	74	44	manuscript	manuscript	NOUN
gujaf-328	74	45	that	that	PRON
gujaf-328	74	46	is	be	AUX
gujaf-328	74	47	within	within	ADP
gujaf-328	74	48	the	the	DET
gujaf-328	74	49	similarity	similarity	NOUN
gujaf-328	74	50	index	index	NOUN
gujaf-328	74	51	threshold	threshold	NOUN
gujaf-328	74	52	,	,	PUNCT
gujaf-328	74	53	a	a	DET
gujaf-328	74	54	confirmation	confirmation	NOUN
gujaf-328	74	55	email	email	NOUN
gujaf-328	74	56	will	will	AUX
gujaf-328	74	57	be	be	AUX
gujaf-328	74	58	send	send	VERB
gujaf-328	74	59	together	together	ADV
gujaf-328	74	60	with	with	ADP
gujaf-328	74	61	a	a	DET
gujaf-328	74	62	request	request	NOUN
gujaf-328	74	63	to	to	PART
gujaf-328	74	64	pay	pay	VERB
gujaf-328	74	65	a	a	DET
gujaf-328	74	66	review	review	NOUN
gujaf-328	74	67	proceeding	proceeding	NOUN
gujaf-328	74	68	fee	fee	NOUN
gujaf-328	74	69	.	.	PUNCT
gujaf-328	75	1	at	at	ADP
gujaf-328	75	2	this	this	DET
gujaf-328	75	3	point	point	NOUN
gujaf-328	75	4	,	,	PUNCT
gujaf-328	75	5	the	the	DET
gujaf-328	75	6	editorial	editorial	ADJ
gujaf-328	75	7	board	board	NOUN
gujaf-328	75	8	will	will	AUX
gujaf-328	75	9	take	take	VERB
gujaf-328	75	10	a	a	DET
gujaf-328	75	11	decision	decision	NOUN
gujaf-328	75	12	on	on	ADP
gujaf-328	75	13	accepting	accept	VERB
gujaf-328	75	14	,	,	PUNCT
gujaf-328	75	15	rejecting	reject	VERB
gujaf-328	75	16	or	or	CCONJ
gujaf-328	75	17	making	make	VERB
gujaf-328	75	18	a	a	DET
gujaf-328	75	19	resubmission	resubmission	NOUN
gujaf-328	75	20	of	of	ADP
gujaf-328	75	21	the	the	DET
gujaf-328	75	22	manuscript	manuscript	NOUN
gujaf-328	75	23	based	base	VERB
gujaf-328	75	24	on	on	ADP
gujaf-328	75	25	the	the	DET
gujaf-328	75	26	outcome	outcome	NOUN
gujaf-328	75	27	of	of	ADP
gujaf-328	75	28	the	the	DET
gujaf-328	75	29	double	double	ADJ
gujaf-328	75	30	-	-	PUNCT
gujaf-328	75	31	blind	blind	ADJ
gujaf-328	75	32	peer	peer	NOUN
gujaf-328	75	33	review	review	NOUN
gujaf-328	75	34	.	.	PUNCT
gujaf-328	76	1	those	those	DET
gujaf-328	76	2	authors	author	NOUN
gujaf-328	76	3	whose	whose	DET
gujaf-328	76	4	manuscript	manuscript	NOUN
gujaf-328	76	5	were	be	AUX
gujaf-328	76	6	accepted	accept	VERB
gujaf-328	76	7	for	for	ADP
gujaf-328	76	8	publication	publication	NOUN
gujaf-328	76	9	will	will	AUX
gujaf-328	76	10	be	be	AUX
gujaf-328	76	11	asked	ask	VERB
gujaf-328	76	12	to	to	PART
gujaf-328	76	13	pay	pay	VERB
gujaf-328	76	14	a	a	DET
gujaf-328	76	15	publication	publication	NOUN
gujaf-328	76	16	fee	fee	NOUN
gujaf-328	76	17	,	,	PUNCT
gujaf-328	76	18	after	after	ADP
gujaf-328	76	19	effecting	effect	VERB
gujaf-328	76	20	all	all	DET
gujaf-328	76	21	suggested	suggest	VERB
gujaf-328	76	22	corrections	correction	NOUN
gujaf-328	76	23	and	and	CCONJ
gujaf-328	76	24	changes	change	NOUN
gujaf-328	76	25	made	make	VERB
gujaf-328	76	26	on	on	ADP
gujaf-328	76	27	the	the	DET
gujaf-328	76	28	manuscript	manuscript	NOUN
gujaf-328	76	29	.	.	PUNCT
gujaf-328	77	1	all	all	DET
gujaf-328	77	2	corrected	correct	VERB
gujaf-328	77	3	papers	paper	NOUN
gujaf-328	77	4	returned	return	VERB
gujaf-328	77	5	within	within	ADP
gujaf-328	77	6	the	the	DET
gujaf-328	77	7	specified	specify	VERB
gujaf-328	77	8	time	time	NOUN
gujaf-328	77	9	frame	frame	NOUN
gujaf-328	77	10	will	will	AUX
gujaf-328	77	11	be	be	AUX
gujaf-328	77	12	published	publish	VERB
gujaf-328	77	13	in	in	ADP
gujaf-328	77	14	that	that	DET
gujaf-328	77	15	issue	issue	NOUN
gujaf-328	77	16	.	.	PUNCT
gujaf-328	78	1	payment	payment	NOUN
gujaf-328	78	2	details	detail	NOUN
gujaf-328	78	3	bank	bank	NOUN
gujaf-328	78	4	:	:	PUNCT
gujaf-328	78	5	fcmb	fcmb	PROPN
gujaf-328	78	6	account	account	PROPN
gujaf-328	78	7	number	number	NOUN
gujaf-328	78	8	:	:	PUNCT
gujaf-328	78	9	7278465011	7278465011	NUM
gujaf-328	78	10	account	account	NOUN
gujaf-328	78	11	name	name	NOUN
gujaf-328	78	12	:	:	PUNCT
gujaf-328	78	13	gusau	gusau	PROPN
gujaf-328	78	14	journal	journal	NOUN
gujaf-328	78	15	of	of	ADP
gujaf-328	78	16	accounting	accounting	NOUN
gujaf-328	78	17	and	and	CCONJ
gujaf-328	78	18	finance	finance	NOUN
gujaf-328	78	19	for	for	ADP
gujaf-328	78	20	inquiry	inquiry	NOUN
gujaf-328	78	21	,	,	PUNCT
gujaf-328	78	22	contact	contact	PROPN
gujaf-328	78	23	dr	dr	PROPN
gujaf-328	78	24	.	.	PROPN
gujaf-328	78	25	a.u	a.u	PROPN
gujaf-328	78	26	.	.	PROPN
gujaf-328	78	27	farouk	farouk	PROPN
gujaf-328	78	28	department	department	PROPN
gujaf-328	78	29	of	of	ADP
gujaf-328	78	30	accounting	accounting	NOUN
gujaf-328	78	31	and	and	CCONJ
gujaf-328	78	32	finance	finance	NOUN
gujaf-328	78	33	,	,	PUNCT
gujaf-328	78	34	federal	federal	ADJ
gujaf-328	78	35	university	university	NOUN
gujaf-328	78	36	gusau	gusau	PROPN
gujaf-328	78	37	,	,	PUNCT
gujaf-328	78	38	zamfara	zamfara	PROPN
gujaf-328	78	39	state	state	PROPN
gujaf-328	78	40	.	.	PUNCT
gujaf-328	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-328	80	1	+2348069393824	+2348069393824	PRON
gujaf-328	80	2	for	for	ADP
gujaf-328	80	3	more	more	ADJ
gujaf-328	80	4	information	information	NOUN
gujaf-328	80	5	,	,	PUNCT
gujaf-328	80	6	contact	contact	VERB
gujaf-328	80	7	the	the	DET
gujaf-328	80	8	editor	editor	NOUN
gujaf-328	80	9	-	-	PUNCT
gujaf-328	80	10	in	in	ADP
gujaf-328	80	11	-	-	PUNCT
gujaf-328	80	12	chief	chief	NOUN
gujaf-328	80	13	on	on	ADP
gujaf-328	80	14	+2348067766435	+2348067766435	NUM
gujaf-328	80	15	the	the	DET
gujaf-328	80	16	associate	associate	ADJ
gujaf-328	80	17	editor	editor	NOUN
gujaf-328	80	18	on	on	ADP
gujaf-328	80	19	+2348036057525	+2348036057525	NUM
gujaf-328	80	20	or	or	CCONJ
gujaf-328	80	21	visit	visit	VERB
gujaf-328	80	22	our	our	PRON
gujaf-328	80	23	website	website	NOUN
gujaf-328	80	24	on	on	ADP
gujaf-328	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-328	80	26	or	or	CCONJ
gujaf-328	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-328	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-328	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-328	80	30	gusau	gusau	ADJ
gujaf-328	80	31	journal	journal	NOUN
gujaf-328	80	32	of	of	ADP
gujaf-328	80	33	accounting	accounting	NOUN
gujaf-328	80	34	and	and	CCONJ
gujaf-328	80	35	finance	finance	NOUN
gujaf-328	80	36	,	,	PUNCT
gujaf-328	80	37	vol	vol	NOUN
gujaf-328	80	38	.	.	PROPN
gujaf-328	80	39	5	5	NUM
gujaf-328	80	40	,	,	PUNCT
gujaf-328	80	41	issue	issue	NOUN
gujaf-328	80	42	2	2	NUM
gujaf-328	80	43	,	,	PUNCT
gujaf-328	80	44	october	october	PROPN
gujaf-328	80	45	,	,	PUNCT
gujaf-328	80	46	2024	2024	NUM
gujaf-328	80	47	viii	viii	NOUN
gujaf-328	80	48	table	table	NOUN
gujaf-328	80	49	of	of	ADP
gujaf-328	80	50	contents	content	NOUN
gujaf-328	80	51	the	the	DET
gujaf-328	80	52	impact	impact	NOUN
gujaf-328	80	53	of	of	ADP
gujaf-328	80	54	gender	gender	NOUN
gujaf-328	80	55	diversity	diversity	NOUN
gujaf-328	80	56	on	on	ADP
gujaf-328	80	57	earnings	earning	NOUN
gujaf-328	80	58	quality	quality	NOUN
gujaf-328	80	59	of	of	ADP
gujaf-328	80	60	listed	list	VERB
gujaf-328	80	61	financial	financial	ADJ
gujaf-328	80	62	services	service	NOUN
gujaf-328	80	63	firms	firm	NOUN
gujaf-328	80	64	in	in	ADP
gujaf-328	80	65	nigeria	nigeria	PROPN
gujaf-328	80	66	:	:	PUNCT
gujaf-328	80	67	analysis	analysis	NOUN
gujaf-328	80	68	of	of	ADP
gujaf-328	80	69	two	two	NUM
gujaf-328	80	70	-	-	PUNCT
gujaf-328	80	71	stage	stage	NOUN
gujaf-328	80	72	least	least	ADJ
gujaf-328	80	73	squares	square	NOUN
gujaf-328	80	74	joseph	joseph	PROPN
gujaf-328	80	75	olorunfemi	olorunfemi	PROPN
gujaf-328	80	76	akande	akande	PROPN
gujaf-328	80	77	,	,	PUNCT
gujaf-328	80	78	phd	phd	NOUN
gujaf-328	80	79	…	…	PUNCT
gujaf-328	80	80	…	…	PUNCT
gujaf-328	80	81	…	…	PUNCT
gujaf-328	80	82	…	…	PUNCT
gujaf-328	80	83	…	…	PUNCT
gujaf-328	80	84	…	…	PUNCT
gujaf-328	80	85	…	…	PUNCT
gujaf-328	80	86	…	…	PUNCT
gujaf-328	80	87	…	…	PUNCT
gujaf-328	80	88	…	…	PUNCT
gujaf-328	80	89	…	…	PUNCT
gujaf-328	80	90	…	…	PUNCT
gujaf-328	80	91	…	…	PUNCT
gujaf-328	80	92	…	…	PUNCT
gujaf-328	80	93	…	…	PUNCT
gujaf-328	80	94	…	…	PUNCT
gujaf-328	80	95	…	…	PUNCT
gujaf-328	80	96	…	…	PUNCT
gujaf-328	80	97	…	…	PUNCT
gujaf-328	80	98	…	…	PUNCT
gujaf-328	80	99	…	…	PUNCT
gujaf-328	80	100	..	..	SYM
gujaf-328	80	101	1	1	NUM
gujaf-328	80	102	-	-	SYM
gujaf-328	80	103	18	18	NUM
gujaf-328	80	104	the	the	DET
gujaf-328	80	105	impact	impact	NOUN
gujaf-328	80	106	of	of	ADP
gujaf-328	80	107	audit	audit	NOUN
gujaf-328	80	108	quality	quality	NOUN
gujaf-328	80	109	on	on	ADP
gujaf-328	80	110	firm	firm	NOUN
gujaf-328	80	111	’s	’s	PART
gujaf-328	80	112	performance	performance	NOUN
gujaf-328	80	113	of	of	ADP
gujaf-328	80	114	listed	list	VERB
gujaf-328	80	115	consumer	consumer	NOUN
gujaf-328	80	116	goods	good	NOUN
gujaf-328	80	117	firms	firm	NOUN
gujaf-328	80	118	in	in	ADP
gujaf-328	80	119	nigeria	nigeria	PROPN
gujaf-328	80	120	fatima	fatima	PROPN
gujaf-328	80	121	shehu	shehu	PROPN
gujaf-328	80	122	giwa	giwa	PROPN
gujaf-328	80	123	,	,	PUNCT
gujaf-328	80	124	prof	prof	PROPN
gujaf-328	80	125	.	.	PUNCT
gujaf-328	81	1	benjamin	benjamin	PROPN
gujaf-328	81	2	kumai	kumai	PROPN
gujaf-328	81	3	gugong	gugong	PROPN
gujaf-328	81	4	,	,	PUNCT
gujaf-328	81	5	gloria	gloria	PROPN
gujaf-328	81	6	pam	pam	PROPN
gujaf-328	81	7	dachomo	dachomo	PROPN
gujaf-328	81	8	…	…	X
gujaf-328	81	9	…	…	PUNCT
gujaf-328	81	10	…	…	PUNCT
gujaf-328	81	11	…	…	PUNCT
gujaf-328	81	12	...	...	PUNCT
gujaf-328	81	13	19	19	NUM
gujaf-328	81	14	-	-	SYM
gujaf-328	81	15	33	33	NUM
gujaf-328	81	16	women	woman	NOUN
gujaf-328	81	17	in	in	ADP
gujaf-328	81	18	top	top	ADJ
gujaf-328	81	19	echelon	echelon	NOUN
gujaf-328	81	20	positions	position	NOUN
gujaf-328	81	21	and	and	CCONJ
gujaf-328	81	22	their	their	PRON
gujaf-328	81	23	effects	effect	NOUN
gujaf-328	81	24	on	on	ADP
gujaf-328	81	25	carbon	carbon	NOUN
gujaf-328	81	26	emission	emission	NOUN
gujaf-328	81	27	disclosure	disclosure	NOUN
gujaf-328	81	28	:	:	PUNCT
gujaf-328	81	29	evidence	evidence	NOUN
gujaf-328	81	30	from	from	ADP
gujaf-328	81	31	an	an	DET
gujaf-328	81	32	emerging	emerge	VERB
gujaf-328	81	33	nation	nation	NOUN
gujaf-328	81	34	.	.	PUNCT
gujaf-328	81	35	saheed	sahee	VERB
gujaf-328	81	36	olanrewaju	olanrewaju	ADJ
gujaf-328	81	37	issa	issa	ADJ
gujaf-328	81	38	,	,	PUNCT
gujaf-328	81	39	abdulkadri	abdulkadri	PROPN
gujaf-328	81	40	toyin	toyin	NOUN
gujaf-328	81	41	alabi	alabi	NOUN
gujaf-328	81	42	,	,	PUNCT
gujaf-328	81	43	abdulbaki	abdulbaki	VERB
gujaf-328	81	44	teniola	teniola	PROPN
gujaf-328	81	45	ubandawaki	ubandawaki	PROPN
gujaf-328	81	46	…	…	NUM
gujaf-328	81	47	....	....	SYM
gujaf-328	81	48	34	34	NUM
gujaf-328	81	49	-	-	SYM
gujaf-328	81	50	47	47	NUM
gujaf-328	81	51	ceo	ceo	NOUN
gujaf-328	81	52	characteristics	characteristic	NOUN
gujaf-328	81	53	and	and	CCONJ
gujaf-328	81	54	financial	financial	ADJ
gujaf-328	81	55	performance	performance	NOUN
gujaf-328	81	56	of	of	ADP
gujaf-328	81	57	listed	list	VERB
gujaf-328	81	58	dmbs	dmb	NOUN
gujaf-328	81	59	in	in	ADP
gujaf-328	81	60	nigeria	nigeria	PROPN
gujaf-328	81	61	florence	florence	PROPN
gujaf-328	81	62	bosede	bosede	PROPN
gujaf-328	81	63	ajagbonna	ajagbonna	NOUN
gujaf-328	81	64	,	,	PUNCT
gujaf-328	81	65	benjamin	benjamin	PROPN
gujaf-328	81	66	kumai	kumai	PROPN
gujaf-328	81	67	gugong	gugong	PROPN
gujaf-328	81	68	,	,	PUNCT
gujaf-328	81	69	augustine	augustine	PROPN
gujaf-328	81	70	ayuba	ayuba	PROPN
gujaf-328	81	71	,	,	PUNCT
gujaf-328	81	72	idris	idris	PROPN
gujaf-328	81	73	mohammed	mohammed	PROPN
gujaf-328	81	74	,	,	PUNCT
gujaf-328	81	75	isuwa	isuwa	PROPN
gujaf-328	81	76	dauda	dauda	NOUN
gujaf-328	81	77	…	…	SYM
gujaf-328	81	78	…	…	PUNCT
gujaf-328	81	79	…	…	PUNCT
gujaf-328	81	80	…	…	PUNCT
gujaf-328	81	81	…	…	PUNCT
gujaf-328	81	82	…	…	PUNCT
gujaf-328	81	83	…	…	PUNCT
gujaf-328	81	84	…	…	PUNCT
gujaf-328	81	85	…	…	PUNCT
gujaf-328	81	86	…	…	PUNCT
gujaf-328	81	87	…	…	PUNCT
gujaf-328	81	88	…	…	PUNCT
gujaf-328	81	89	…	…	PUNCT
gujaf-328	81	90	…	…	PUNCT
gujaf-328	81	91	…	…	PUNCT
gujaf-328	81	92	…	…	PUNCT
gujaf-328	81	93	…	…	PUNCT
gujaf-328	81	94	…	…	PUNCT
gujaf-328	81	95	…	…	PUNCT
gujaf-328	81	96	…	…	PUNCT
gujaf-328	81	97	…	…	PUNCT
gujaf-328	81	98	…	…	PUNCT
gujaf-328	81	99	…	…	PUNCT
gujaf-328	81	100	…	…	PUNCT
gujaf-328	81	101	…	…	PUNCT
gujaf-328	81	102	…	…	PUNCT
gujaf-328	81	103	…	…	PUNCT
gujaf-328	81	104	…	…	PUNCT
gujaf-328	81	105	…	…	PUNCT
gujaf-328	81	106	…	…	SYM
gujaf-328	81	107	.48	.48	NUM
gujaf-328	81	108	-	-	SYM
gujaf-328	81	109	69	69	NUM
gujaf-328	81	110	post	post	NOUN
gujaf-328	81	111	covid-19	covid-19	PROPN
gujaf-328	81	112	pandemic	pandemic	ADJ
gujaf-328	81	113	:	:	PUNCT
gujaf-328	81	114	comparative	comparative	ADJ
gujaf-328	81	115	study	study	NOUN
gujaf-328	81	116	in	in	ADP
gujaf-328	81	117	the	the	DET
gujaf-328	81	118	value	value	NOUN
gujaf-328	81	119	relevance	relevance	NOUN
gujaf-328	81	120	of	of	ADP
gujaf-328	81	121	accounting	accounting	NOUN
gujaf-328	81	122	information	information	NOUN
gujaf-328	81	123	between	between	ADP
gujaf-328	81	124	listed	list	VERB
gujaf-328	81	125	manufacturing	manufacturing	NOUN
gujaf-328	81	126	firms	firm	NOUN
gujaf-328	81	127	and	and	CCONJ
gujaf-328	81	128	listed	list	VERB
gujaf-328	81	129	service	service	NOUN
gujaf-328	81	130	firms	firm	NOUN
gujaf-328	81	131	in	in	ADP
gujaf-328	81	132	nigeria	nigeria	PROPN
gujaf-328	81	133	abbas	abbas	PROPN
gujaf-328	81	134	,	,	PUNCT
gujaf-328	81	135	abdulrahman	abdulrahman	NOUN
gujaf-328	81	136	ngadi	ngadi	PROPN
gujaf-328	81	137	,	,	PUNCT
gujaf-328	81	138	abubakar	abubakar	PROPN
gujaf-328	81	139	,	,	PUNCT
gujaf-328	81	140	aliyu	aliyu	PROPN
gujaf-328	81	141	,	,	PUNCT
gujaf-328	81	142	abdu	abdu	PROPN
gujaf-328	81	143	,	,	PUNCT
gujaf-328	81	144	abubakar	abubakar	PROPN
gujaf-328	81	145	…	…	SYM
gujaf-328	81	146	…	…	PUNCT
gujaf-328	81	147	…	…	PUNCT
gujaf-328	81	148	…	…	PUNCT
gujaf-328	81	149	…	…	PUNCT
gujaf-328	81	150	…	…	PUNCT
gujaf-328	81	151	…	…	PUNCT
gujaf-328	81	152	…	…	PUNCT
gujaf-328	81	153	…	…	PUNCT
gujaf-328	81	154	…	…	PUNCT
gujaf-328	81	155	…	…	PUNCT
gujaf-328	81	156	…	…	SYM
gujaf-328	81	157	.70	.70	NUM
gujaf-328	81	158	-	-	SYM
gujaf-328	81	159	87	87	NUM
gujaf-328	81	160	environmental	environmental	ADJ
gujaf-328	81	161	and	and	CCONJ
gujaf-328	81	162	social	social	ADJ
gujaf-328	81	163	information	information	NOUN
gujaf-328	81	164	disclosure	disclosure	NOUN
gujaf-328	81	165	quality	quality	NOUN
gujaf-328	81	166	and	and	CCONJ
gujaf-328	81	167	financial	financial	ADJ
gujaf-328	81	168	performance	performance	NOUN
gujaf-328	81	169	of	of	ADP
gujaf-328	81	170	listed	list	VERB
gujaf-328	81	171	manufacturing	manufacturing	NOUN
gujaf-328	81	172	companies	company	NOUN
gujaf-328	81	173	in	in	ADP
gujaf-328	81	174	nigeria	nigeria	PROPN
gujaf-328	81	175	.	.	PUNCT
gujaf-328	81	176	:	:	PUNCT
gujaf-328	82	1	saka	saka	PROPN
gujaf-328	82	2	tunde	tunde	PROPN
gujaf-328	82	3	abdulsalam	abdulsalam	PROPN
gujaf-328	82	4	,	,	PUNCT
gujaf-328	82	5	ph.d	ph.d	PROPN
gujaf-328	82	6	…	…	SYM
gujaf-328	82	7	…	…	PUNCT
gujaf-328	82	8	…	…	PUNCT
gujaf-328	82	9	…	…	PUNCT
gujaf-328	82	10	…	…	PUNCT
gujaf-328	82	11	…	…	PUNCT
gujaf-328	82	12	...	...	PUNCT
gujaf-328	82	13	88	88	NUM
gujaf-328	82	14	-	-	SYM
gujaf-328	82	15	108	108	NUM
gujaf-328	82	16	the	the	DET
gujaf-328	82	17	impact	impact	NOUN
gujaf-328	82	18	of	of	ADP
gujaf-328	82	19	corporate	corporate	ADJ
gujaf-328	82	20	social	social	ADJ
gujaf-328	82	21	responsibility	responsibility	NOUN
gujaf-328	82	22	on	on	ADP
gujaf-328	82	23	bank	bank	NOUN
gujaf-328	82	24	performance	performance	NOUN
gujaf-328	82	25	in	in	ADP
gujaf-328	82	26	nigeria	nigeria	PROPN
gujaf-328	82	27	ibrahim	ibrahim	PROPN
gujaf-328	82	28	yinka	yinka	PROPN
gujaf-328	82	29	agbeyinka	agbeyinka	PROPN
gujaf-328	82	30	…	…	X
gujaf-328	82	31	…	…	PUNCT
gujaf-328	82	32	…	…	PUNCT
gujaf-328	82	33	…	…	PUNCT
gujaf-328	82	34	…	…	PUNCT
gujaf-328	82	35	…	…	PUNCT
gujaf-328	82	36	…	…	PUNCT
gujaf-328	82	37	…	…	PUNCT
gujaf-328	82	38	…	…	PUNCT
gujaf-328	82	39	…	…	PUNCT
gujaf-328	82	40	…	…	PUNCT
gujaf-328	82	41	…	…	PUNCT
gujaf-328	82	42	…	…	PUNCT
gujaf-328	82	43	…	…	PUNCT
gujaf-328	82	44	…	…	PUNCT
gujaf-328	82	45	…	…	PUNCT
gujaf-328	82	46	…	…	PUNCT
gujaf-328	82	47	…	…	PUNCT
gujaf-328	82	48	…	…	PUNCT
gujaf-328	82	49	…	…	PUNCT
gujaf-328	82	50	…	…	PUNCT
gujaf-328	82	51	…	…	PUNCT
gujaf-328	82	52	…	…	PUNCT
gujaf-328	82	53	…	…	X
gujaf-328	82	54	.109	.109	NUM
gujaf-328	82	55	-	-	SYM
gujaf-328	82	56	123	123	NUM
gujaf-328	82	57	the	the	DET
gujaf-328	82	58	impact	impact	NOUN
gujaf-328	82	59	of	of	ADP
gujaf-328	82	60	firm	firm	ADJ
gujaf-328	82	61	characteristics	characteristic	NOUN
gujaf-328	82	62	on	on	ADP
gujaf-328	82	63	accruals	accrual	NOUN
gujaf-328	82	64	and	and	CCONJ
gujaf-328	82	65	real	real	ADJ
gujaf-328	82	66	earnings	earning	NOUN
gujaf-328	82	67	management	management	NOUN
gujaf-328	82	68	of	of	ADP
gujaf-328	82	69	listed	list	VERB
gujaf-328	82	70	manufacturing	manufacturing	NOUN
gujaf-328	82	71	firms	firm	NOUN
gujaf-328	82	72	in	in	ADP
gujaf-328	82	73	nigeria	nigeria	PROPN
gujaf-328	82	74	:	:	PUNCT
gujaf-328	83	1	muhammad	muhammad	PROPN
gujaf-328	83	2	,	,	PUNCT
gujaf-328	83	3	aisha	aisha	PROPN
gujaf-328	83	4	chado	chado	PROPN
gujaf-328	83	5	…	…	PUNCT
gujaf-328	83	6	…	…	PUNCT
gujaf-328	83	7	…	…	PUNCT
gujaf-328	83	8	…	…	PUNCT
gujaf-328	83	9	…	…	PUNCT
gujaf-328	83	10	…	…	PUNCT
gujaf-328	83	11	…	…	PUNCT
gujaf-328	83	12	…	…	PUNCT
gujaf-328	83	13	…	…	PUNCT
gujaf-328	83	14	…	…	X
gujaf-328	83	15	.124	.124	NUM
gujaf-328	83	16	-	-	SYM
gujaf-328	83	17	142	142	NUM
gujaf-328	83	18	the	the	DET
gujaf-328	83	19	impact	impact	NOUN
gujaf-328	83	20	of	of	ADP
gujaf-328	83	21	esg	esg	NOUN
gujaf-328	83	22	practices	practice	NOUN
gujaf-328	83	23	on	on	ADP
gujaf-328	83	24	the	the	DET
gujaf-328	83	25	risk	risk	NOUN
gujaf-328	83	26	portfolio	portfolio	NOUN
gujaf-328	83	27	of	of	ADP
gujaf-328	83	28	listed	list	VERB
gujaf-328	83	29	oil	oil	NOUN
gujaf-328	83	30	and	and	CCONJ
gujaf-328	83	31	gas	gas	NOUN
gujaf-328	83	32	firms	firm	NOUN
gujaf-328	83	33	in	in	ADP
gujaf-328	83	34	nigeria	nigeria	PROPN
gujaf-328	83	35	using	use	VERB
gujaf-328	83	36	a	a	DET
gujaf-328	83	37	multilayered	multilayered	ADJ
gujaf-328	83	38	criterion	criterion	NOUN
gujaf-328	83	39	:	:	PUNCT
gujaf-328	83	40	joseph	joseph	PROPN
gujaf-328	83	41	olorunfemi	olorunfemi	ADP
gujaf-328	83	42	akande	akande	PROPN
gujaf-328	83	43	…	…	SYM
gujaf-328	83	44	…	…	PUNCT
gujaf-328	83	45	…	…	PUNCT
gujaf-328	83	46	…	…	PUNCT
gujaf-328	83	47	…	…	PUNCT
gujaf-328	83	48	…	…	PUNCT
gujaf-328	83	49	…	…	PUNCT
gujaf-328	83	50	…	…	PUNCT
gujaf-328	83	51	…	…	PUNCT
gujaf-328	83	52	…	…	PUNCT
gujaf-328	83	53	…	…	PUNCT
gujaf-328	83	54	…	…	PUNCT
gujaf-328	83	55	...	...	PUNCT
gujaf-328	83	56	143	143	NUM
gujaf-328	83	57	-	-	SYM
gujaf-328	83	58	155	155	NUM
gujaf-328	83	59	effect	effect	NOUN
gujaf-328	83	60	of	of	ADP
gujaf-328	83	61	selected	select	VERB
gujaf-328	83	62	macroeconomic	macroeconomic	ADJ
gujaf-328	83	63	variables	variable	NOUN
gujaf-328	83	64	on	on	ADP
gujaf-328	83	65	stock	stock	NOUN
gujaf-328	83	66	market	market	NOUN
gujaf-328	83	67	volatility	volatility	NOUN
gujaf-328	83	68	in	in	ADP
gujaf-328	83	69	nigeria	nigeria	PROPN
gujaf-328	83	70	hauwa	hauwa	ADJ
gujaf-328	83	71	bayero	bayero	PROPN
gujaf-328	83	72	tijjani	tijjani	NOUN
gujaf-328	83	73	,	,	PUNCT
gujaf-328	83	74	prof	prof	PROPN
gujaf-328	83	75	sheikh	sheikh	PROPN
gujaf-328	83	76	ahmad	ahmad	PROPN
gujaf-328	83	77	abdullahi	abdullahi	PROPN
gujaf-328	83	78	,	,	PUNCT
gujaf-328	83	79	dr	dr	PROPN
gujaf-328	83	80	ibrahim	ibrahim	PROPN
gujaf-328	83	81	mohammed	mohammed	PROPN
gujaf-328	83	82	,	,	PUNCT
gujaf-328	83	83	dr	dr	PROPN
gujaf-328	83	84	isma’il	isma’il	PROPN
gujaf-328	83	85	tijjani	tijjani	PROPN
gujaf-328	83	86	idris	idris	PROPN
gujaf-328	83	87	…	…	PROPN
gujaf-328	83	88	…	…	PUNCT
gujaf-328	83	89	…	…	PUNCT
gujaf-328	83	90	…	…	PUNCT
gujaf-328	83	91	…	…	PUNCT
gujaf-328	83	92	…	…	PUNCT
gujaf-328	83	93	…	…	PUNCT
gujaf-328	83	94	…	…	PUNCT
gujaf-328	83	95	…	…	PUNCT
gujaf-328	83	96	…	…	PUNCT
gujaf-328	83	97	…	…	PUNCT
gujaf-328	83	98	…	…	PUNCT
gujaf-328	83	99	…	…	PUNCT
gujaf-328	83	100	…	…	PUNCT
gujaf-328	83	101	…	…	PUNCT
gujaf-328	83	102	…	…	PUNCT
gujaf-328	83	103	…	…	PUNCT
gujaf-328	83	104	…	…	PUNCT
gujaf-328	83	105	…	…	PUNCT
gujaf-328	83	106	…	…	PUNCT
gujaf-328	83	107	…	…	PUNCT
gujaf-328	83	108	…	…	PUNCT
gujaf-328	83	109	…	…	PUNCT
gujaf-328	83	110	…	…	PUNCT
gujaf-328	83	111	…	…	PUNCT
gujaf-328	83	112	…	…	PUNCT
gujaf-328	83	113	…	…	PUNCT
gujaf-328	83	114	…	…	SYM
gujaf-328	83	115	…	…	SYM
gujaf-328	83	116	156	156	NUM
gujaf-328	83	117	-	-	SYM
gujaf-328	83	118	171	171	NUM
gujaf-328	83	119	moderating	moderate	VERB
gujaf-328	83	120	effect	effect	NOUN
gujaf-328	83	121	of	of	ADP
gujaf-328	83	122	audit	audit	NOUN
gujaf-328	83	123	quality	quality	NOUN
gujaf-328	83	124	on	on	ADP
gujaf-328	83	125	value	value	NOUN
gujaf-328	83	126	relevance	relevance	NOUN
gujaf-328	83	127	of	of	ADP
gujaf-328	83	128	fair	fair	ADJ
gujaf-328	83	129	value	value	NOUN
gujaf-328	83	130	measurements	measurement	NOUN
gujaf-328	83	131	hierarchy	hierarchy	NOUN
gujaf-328	83	132	of	of	ADP
gujaf-328	83	133	listed	list	VERB
gujaf-328	83	134	financial	financial	ADJ
gujaf-328	83	135	services	service	NOUN
gujaf-328	83	136	companies	company	NOUN
gujaf-328	83	137	:	:	PUNCT
gujaf-328	83	138	tesleem	tesleem	VERB
gujaf-328	83	139	olayinka	olayinka	ADJ
gujaf-328	83	140	adeyemi	adeyemi	ADV
gujaf-328	83	141	…	…	PUNCT
gujaf-328	83	142	…	…	PUNCT
gujaf-328	83	143	…	…	PUNCT
gujaf-328	83	144	…	…	PUNCT
gujaf-328	83	145	…	…	PUNCT
gujaf-328	83	146	…	…	X
gujaf-328	83	147	.172	.172	NUM
gujaf-328	83	148	-	-	SYM
gujaf-328	83	149	202	202	NUM
gujaf-328	83	150	effect	effect	NOUN
gujaf-328	83	151	of	of	ADP
gujaf-328	83	152	audit	audit	NOUN
gujaf-328	83	153	quality	quality	NOUN
gujaf-328	83	154	attributes	attribute	NOUN
gujaf-328	83	155	and	and	CCONJ
gujaf-328	83	156	ifrs	ifrs	NOUN
gujaf-328	83	157	adoption	adoption	NOUN
gujaf-328	83	158	on	on	ADP
gujaf-328	83	159	financial	financial	ADJ
gujaf-328	83	160	reporting	reporting	NOUN
gujaf-328	83	161	quality	quality	NOUN
gujaf-328	83	162	of	of	ADP
gujaf-328	83	163	listed	list	VERB
gujaf-328	83	164	manufacturing	manufacturing	NOUN
gujaf-328	83	165	firms	firm	NOUN
gujaf-328	83	166	in	in	ADP
gujaf-328	83	167	nigeria	nigeria	PROPN
gujaf-328	83	168	:	:	PUNCT
gujaf-328	84	1	muhammad	muhammad	PROPN
gujaf-328	84	2	,	,	PUNCT
gujaf-328	84	3	aisha	aisha	PROPN
gujaf-328	84	4	chado	chado	PROPN
gujaf-328	84	5	…	…	PUNCT
gujaf-328	84	6	…	…	PUNCT
gujaf-328	84	7	…	…	PUNCT
gujaf-328	84	8	…	…	PUNCT
gujaf-328	84	9	…	…	PUNCT
gujaf-328	84	10	…	…	PUNCT
gujaf-328	84	11	…	…	PUNCT
gujaf-328	84	12	…	…	PUNCT
gujaf-328	84	13	…	…	PUNCT
gujaf-328	84	14	..	..	PUNCT
gujaf-328	84	15	203	203	NUM
gujaf-328	84	16	-	-	SYM
gujaf-328	84	17	221	221	NUM
gujaf-328	84	18	electronic	electronic	ADJ
gujaf-328	84	19	banking	banking	NOUN
gujaf-328	84	20	and	and	CCONJ
gujaf-328	84	21	performance	performance	NOUN
gujaf-328	84	22	of	of	ADP
gujaf-328	84	23	banking	banking	NOUN
gujaf-328	84	24	sector	sector	NOUN
gujaf-328	84	25	in	in	ADP
gujaf-328	84	26	nigeria	nigeria	PROPN
gujaf-328	84	27	kayode	kayode	PROPN
gujaf-328	84	28	david	david	PROPN
gujaf-328	84	29	kolawole	kolawole	PROPN
gujaf-328	84	30	…	…	PUNCT
gujaf-328	84	31	…	…	PUNCT
gujaf-328	84	32	…	…	PUNCT
gujaf-328	84	33	…	…	PUNCT
gujaf-328	84	34	…	…	PUNCT
gujaf-328	84	35	…	…	PUNCT
gujaf-328	84	36	…	…	PUNCT
gujaf-328	84	37	…	…	PUNCT
gujaf-328	84	38	…	…	PUNCT
gujaf-328	84	39	…	…	PUNCT
gujaf-328	84	40	…	…	PUNCT
gujaf-328	84	41	…	…	PUNCT
gujaf-328	84	42	…	…	PUNCT
gujaf-328	84	43	…	…	PUNCT
gujaf-328	84	44	…	…	PUNCT
gujaf-328	84	45	…	…	PUNCT
gujaf-328	84	46	…	…	PUNCT
gujaf-328	84	47	…	…	PUNCT
gujaf-328	84	48	…	…	PUNCT
gujaf-328	84	49	…	…	PUNCT
gujaf-328	84	50	…	…	PUNCT
gujaf-328	84	51	…	…	PUNCT
gujaf-328	84	52	…	…	PUNCT
gujaf-328	84	53	…	…	PUNCT
gujaf-328	84	54	222	222	NUM
gujaf-328	84	55	-	-	SYM
gujaf-328	84	56	234	234	NUM
gujaf-328	84	57	gusau	gusau	ADJ
gujaf-328	84	58	journal	journal	NOUN
gujaf-328	84	59	of	of	ADP
gujaf-328	84	60	accounting	accounting	NOUN
gujaf-328	84	61	and	and	CCONJ
gujaf-328	84	62	finance	finance	NOUN
gujaf-328	84	63	,	,	PUNCT
gujaf-328	84	64	vol	vol	NOUN
gujaf-328	84	65	.	.	PROPN
gujaf-328	84	66	5	5	NUM
gujaf-328	84	67	,	,	PUNCT
gujaf-328	84	68	issue	issue	NOUN
gujaf-328	84	69	2	2	NUM
gujaf-328	84	70	,	,	PUNCT
gujaf-328	84	71	october	october	PROPN
gujaf-328	84	72	,	,	PUNCT
gujaf-328	84	73	2024	2024	NUM
gujaf-328	84	74	ix	ix	VERB
gujaf-328	84	75	do	do	VERB
gujaf-328	84	76	audit	audit	NOUN
gujaf-328	84	77	committee	committee	NOUN
gujaf-328	84	78	and	and	CCONJ
gujaf-328	84	79	board	board	NOUN
gujaf-328	84	80	attributes	attribute	VERB
gujaf-328	84	81	influence	influence	NOUN
gujaf-328	84	82	environmental	environmental	ADJ
gujaf-328	84	83	disclosure	disclosure	NOUN
gujaf-328	84	84	:	:	PUNCT
gujaf-328	84	85	an	an	DET
gujaf-328	84	86	empirical	empirical	ADJ
gujaf-328	84	87	investigation	investigation	NOUN
gujaf-328	84	88	of	of	ADP
gujaf-328	84	89	listed	list	VERB
gujaf-328	84	90	firms	firm	NOUN
gujaf-328	84	91	in	in	ADP
gujaf-328	84	92	nigeria	nigeria	PROPN
gujaf-328	84	93	.	.	PUNCT
gujaf-328	85	1	haruna	haruna	PROPN
gujaf-328	85	2	muhammed	muhammed	PROPN
gujaf-328	85	3	musa	musa	PROPN
gujaf-328	85	4	…	…	SYM
gujaf-328	85	5	…	…	PUNCT
gujaf-328	85	6	…	…	PUNCT
gujaf-328	85	7	…	…	PUNCT
gujaf-328	85	8	…	…	PUNCT
gujaf-328	85	9	…	…	PUNCT
gujaf-328	85	10	…	…	PUNCT
gujaf-328	85	11	…	…	SYM
gujaf-328	85	12	…	…	SYM
gujaf-328	85	13	235	235	NUM
gujaf-328	85	14	-	-	SYM
gujaf-328	85	15	248	248	NUM
gujaf-328	85	16	impact	impact	NOUN
gujaf-328	85	17	of	of	ADP
gujaf-328	85	18	external	external	ADJ
gujaf-328	85	19	debts	debt	NOUN
gujaf-328	85	20	on	on	ADP
gujaf-328	85	21	economic	economic	ADJ
gujaf-328	85	22	growth	growth	NOUN
gujaf-328	85	23	in	in	ADP
gujaf-328	85	24	nigeria	nigeria	PROPN
gujaf-328	85	25	ibrahim	ibrahim	PROPN
gujaf-328	85	26	yinka	yinka	PROPN
gujaf-328	85	27	agbeyinka	agbeyinka	PROPN
gujaf-328	85	28	…	…	X
gujaf-328	85	29	…	…	PUNCT
gujaf-328	85	30	…	…	PUNCT
gujaf-328	85	31	…	…	PUNCT
gujaf-328	85	32	…	…	PUNCT
gujaf-328	85	33	…	…	PUNCT
gujaf-328	85	34	…	…	PUNCT
gujaf-328	85	35	…	…	PUNCT
gujaf-328	85	36	…	…	PUNCT
gujaf-328	85	37	…	…	PUNCT
gujaf-328	85	38	…	…	PUNCT
gujaf-328	85	39	…	…	PUNCT
gujaf-328	85	40	…	…	PUNCT
gujaf-328	85	41	…	…	PUNCT
gujaf-328	85	42	…	…	PUNCT
gujaf-328	85	43	…	…	PUNCT
gujaf-328	85	44	…	…	PUNCT
gujaf-328	85	45	…	…	PUNCT
gujaf-328	85	46	…	…	PUNCT
gujaf-328	85	47	…	…	PUNCT
gujaf-328	85	48	…	…	PUNCT
gujaf-328	85	49	…	…	PUNCT
gujaf-328	85	50	…	…	SYM
gujaf-328	85	51	…	…	SYM
gujaf-328	85	52	249	249	NUM
gujaf-328	85	53	-	-	SYM
gujaf-328	85	54	261	261	NUM
gujaf-328	85	55	effect	effect	NOUN
gujaf-328	85	56	of	of	ADP
gujaf-328	85	57	compliance	compliance	NOUN
gujaf-328	85	58	cost	cost	NOUN
gujaf-328	85	59	and	and	CCONJ
gujaf-328	85	60	tax	tax	NOUN
gujaf-328	85	61	burden	burden	NOUN
gujaf-328	85	62	on	on	ADP
gujaf-328	85	63	tax	tax	NOUN
gujaf-328	85	64	compliance	compliance	NOUN
gujaf-328	85	65	of	of	ADP
gujaf-328	85	66	small	small	ADJ
gujaf-328	85	67	and	and	CCONJ
gujaf-328	85	68	medium	medium	ADJ
gujaf-328	85	69	-	-	PUNCT
gujaf-328	85	70	scale	scale	NOUN
gujaf-328	85	71	enterprises	enterprise	NOUN
gujaf-328	85	72	in	in	ADP
gujaf-328	85	73	benue	benue	NOUN
gujaf-328	85	74	state	state	PROPN
gujaf-328	85	75	,	,	PUNCT
gujaf-328	85	76	nigeria	nigeria	PROPN
gujaf-328	85	77	okpe	okpe	PROPN
gujaf-328	85	78	caleb	caleb	PROPN
gujaf-328	85	79	john	john	PROPN
gujaf-328	85	80	,	,	PUNCT
gujaf-328	85	81	prof	prof	PROPN
gujaf-328	85	82	.	.	PUNCT
gujaf-328	86	1	aliyu	aliyu	PROPN
gujaf-328	86	2	nuraddeen	nuraddeen	PROPN
gujaf-328	86	3	shehu	shehu	PROPN
gujaf-328	86	4	,	,	PUNCT
gujaf-328	86	5	prof	prof	PROPN
gujaf-328	86	6	.	.	PUNCT
gujaf-328	86	7	bello	bello	PROPN
gujaf-328	86	8	a.	a.	PROPN
gujaf-328	86	9	ahmad	ahmad	PROPN
gujaf-328	86	10	,	,	PUNCT
gujaf-328	86	11	ahmed	ahmed	PROPN
gujaf-328	86	12	aliyu	aliyu	PROPN
gujaf-328	86	13	abdullahi	abdullahi	PROPN
gujaf-328	86	14	phd	phd	PROPN
gujaf-328	86	15	,	,	PUNCT
gujaf-328	86	16	mohammed	mohammed	PROPN
gujaf-328	86	17	musa	musa	PROPN
gujaf-328	86	18	abdulkarim	abdulkarim	PROPN
gujaf-328	86	19	phd	phd	PROPN
gujaf-328	86	20	…	…	PUNCT
gujaf-328	86	21	…	…	PUNCT
gujaf-328	86	22	…	…	PUNCT
gujaf-328	86	23	…	…	PUNCT
gujaf-328	86	24	…	…	PUNCT
gujaf-328	86	25	…	…	PUNCT
gujaf-328	86	26	…	…	PUNCT
gujaf-328	86	27	…	…	PUNCT
gujaf-328	86	28	…	…	PUNCT
gujaf-328	86	29	…	…	PUNCT
gujaf-328	86	30	…	…	PUNCT
gujaf-328	86	31	…	…	PUNCT
gujaf-328	86	32	…	…	PUNCT
gujaf-328	86	33	…	…	PUNCT
gujaf-328	86	34	…	…	PUNCT
gujaf-328	86	35	…	…	PUNCT
gujaf-328	86	36	…	…	SYM
gujaf-328	86	37	.262	.262	NUM
gujaf-328	86	38	-	-	SYM
gujaf-328	86	39	282	282	NUM
gujaf-328	86	40	the	the	DET
gujaf-328	86	41	effect	effect	NOUN
gujaf-328	86	42	of	of	ADP
gujaf-328	86	43	bank	bank	NOUN
gujaf-328	86	44	sectoral	sectoral	ADJ
gujaf-328	86	45	credit	credit	NOUN
gujaf-328	86	46	and	and	CCONJ
gujaf-328	86	47	exchange	exchange	NOUN
gujaf-328	86	48	rate	rate	NOUN
gujaf-328	86	49	on	on	ADP
gujaf-328	86	50	financial	financial	ADJ
gujaf-328	86	51	performance	performance	NOUN
gujaf-328	86	52	of	of	ADP
gujaf-328	86	53	listed	list	VERB
gujaf-328	86	54	manufacturing	manufacturing	NOUN
gujaf-328	86	55	firms	firm	NOUN
gujaf-328	86	56	in	in	ADP
gujaf-328	86	57	nigeria	nigeria	PROPN
gujaf-328	86	58	.	.	PUNCT
gujaf-328	87	1	ibrahim	ibrahim	PROPN
gujaf-328	87	2	kabir	kabir	PROPN
gujaf-328	87	3	adedeji	adedeji	PROPN
gujaf-328	87	4	,	,	PUNCT
gujaf-328	87	5	dr	dr	PROPN
gujaf-328	87	6	ibrahim	ibrahim	PROPN
gujaf-328	87	7	muhammed	muhammed	PROPN
gujaf-328	87	8	,	,	PUNCT
gujaf-328	87	9	prof	prof	PROPN
gujaf-328	87	10	.	.	PUNCT
gujaf-328	88	1	muhammed	muhamme	VERB
gujaf-328	88	2	habibu	habibu	ADJ
gujaf-328	88	3	sabari	sabari	PROPN
gujaf-328	88	4	prof	prof	PROPN
gujaf-328	88	5	.	.	PUNCT
gujaf-328	89	1	abiodun	abiodun	PROPN
gujaf-328	89	2	popoola	popoola	PROPN
gujaf-328	89	3	…	…	PUNCT
gujaf-328	89	4	…	…	PUNCT
gujaf-328	89	5	…	…	PUNCT
gujaf-328	89	6	…	…	PUNCT
gujaf-328	89	7	…	…	PUNCT
gujaf-328	89	8	…	…	PUNCT
gujaf-328	89	9	…	…	PUNCT
gujaf-328	89	10	…	…	PUNCT
gujaf-328	89	11	…	…	PUNCT
gujaf-328	89	12	…	…	PUNCT
gujaf-328	89	13	…	…	PUNCT
gujaf-328	89	14	…	…	PUNCT
gujaf-328	89	15	…	…	PUNCT
gujaf-328	89	16	…	…	PUNCT
gujaf-328	89	17	…	…	PUNCT
gujaf-328	89	18	…	…	PUNCT
gujaf-328	89	19	…	…	PUNCT
gujaf-328	89	20	…	…	PUNCT
gujaf-328	89	21	…	…	PUNCT
gujaf-328	89	22	…	…	PUNCT
gujaf-328	89	23	…	…	PUNCT
gujaf-328	89	24	…	…	PUNCT
gujaf-328	89	25	…	…	PUNCT
gujaf-328	89	26	…	…	SYM
gujaf-328	89	27	…	…	SYM
gujaf-328	89	28	283	283	NUM
gujaf-328	89	29	-	-	SYM
gujaf-328	89	30	297	297	NUM
gujaf-328	89	31	the	the	DET
gujaf-328	89	32	effects	effect	NOUN
gujaf-328	89	33	of	of	ADP
gujaf-328	89	34	interest	interest	NOUN
gujaf-328	89	35	rate	rate	NOUN
gujaf-328	89	36	and	and	CCONJ
gujaf-328	89	37	money	money	NOUN
gujaf-328	89	38	supply	supply	NOUN
gujaf-328	89	39	on	on	ADP
gujaf-328	89	40	systematic	systematic	ADJ
gujaf-328	89	41	risk	risk	NOUN
gujaf-328	89	42	associated	associate	VERB
gujaf-328	89	43	with	with	ADP
gujaf-328	89	44	return	return	NOUN
gujaf-328	89	45	in	in	ADP
gujaf-328	89	46	nigerian	nigerian	ADJ
gujaf-328	89	47	exchange	exchange	PROPN
gujaf-328	89	48	adedokun	adedokun	PROPN
gujaf-328	89	49	rofiat	rofiat	PROPN
gujaf-328	89	50	,	,	PUNCT
gujaf-328	89	51	prof	prof	PROPN
gujaf-328	89	52	.	.	PROPN
gujaf-328	90	1	sani	sani	PROPN
gujaf-328	90	2	abdullahi	abdullahi	PROPN
gujaf-328	90	3	,	,	PUNCT
gujaf-328	90	4	dr	dr	PROPN
gujaf-328	90	5	.	.	PROPN
gujaf-328	90	6	ibrahim	ibrahim	PROPN
gujaf-328	90	7	mohammed	mohammed	PROPN
gujaf-328	90	8	,	,	PUNCT
gujaf-328	90	9	prof	prof	PROPN
gujaf-328	90	10	.	.	PUNCT
gujaf-328	91	1	ahmad	ahmad	PROPN
gujaf-328	91	2	dogarawa	dogarawa	PROPN
gujaf-328	91	3	…	…	X
gujaf-328	91	4	…	…	PUNCT
gujaf-328	91	5	…	…	PUNCT
gujaf-328	91	6	…	…	PUNCT
gujaf-328	91	7	…	…	PUNCT
gujaf-328	91	8	…	…	PUNCT
gujaf-328	91	9	…	…	PUNCT
gujaf-328	91	10	…	…	PUNCT
gujaf-328	91	11	…	…	PUNCT
gujaf-328	91	12	…	…	PUNCT
gujaf-328	91	13	…	…	PUNCT
gujaf-328	91	14	…	…	PUNCT
gujaf-328	91	15	…	…	PUNCT
gujaf-328	91	16	…	…	PUNCT
gujaf-328	91	17	…	…	PUNCT
gujaf-328	91	18	…	…	PUNCT
gujaf-328	91	19	…	…	PUNCT
gujaf-328	91	20	…	…	PUNCT
gujaf-328	91	21	…	…	PUNCT
gujaf-328	91	22	…	…	PUNCT
gujaf-328	91	23	…	…	PUNCT
gujaf-328	91	24	…	…	PUNCT
gujaf-328	91	25	…	…	PUNCT
gujaf-328	91	26	…	…	PUNCT
gujaf-328	91	27	…	…	PUNCT
gujaf-328	91	28	…	…	PUNCT
gujaf-328	91	29	…	…	PUNCT
gujaf-328	91	30	…	…	PUNCT
gujaf-328	91	31	…	…	PUNCT
gujaf-328	91	32	…	…	SYM
gujaf-328	91	33	.298	.298	NUM
gujaf-328	91	34	-	-	SYM
gujaf-328	91	35	314	314	NUM
gujaf-328	91	36	effect	effect	NOUN
gujaf-328	91	37	of	of	ADP
gujaf-328	91	38	firm	firm	ADJ
gujaf-328	91	39	attributes	attribute	NOUN
gujaf-328	91	40	on	on	ADP
gujaf-328	91	41	the	the	DET
gujaf-328	91	42	growth	growth	NOUN
gujaf-328	91	43	of	of	ADP
gujaf-328	91	44	healthcare	healthcare	NOUN
gujaf-328	91	45	companies	company	NOUN
gujaf-328	91	46	listed	list	VERB
gujaf-328	91	47	on	on	ADP
gujaf-328	91	48	the	the	DET
gujaf-328	91	49	nigerian	nigerian	PROPN
gujaf-328	91	50	exchange	exchange	PROPN
gujaf-328	91	51	group	group	PROPN
gujaf-328	91	52	salisu	salisu	PROPN
gujaf-328	91	53	isyaku	isyaku	NOUN
gujaf-328	91	54	dahiru	dahiru	NOUN
gujaf-328	91	55	,	,	PUNCT
gujaf-328	91	56	adeyemi	adeyemi	ADV
gujaf-328	91	57	tesleem	tesleem	VERB
gujaf-328	91	58	,	,	PUNCT
gujaf-328	91	59	phd	phd	NOUN
gujaf-328	91	60	,	,	PUNCT
gujaf-328	91	61	suleiman	suleiman	PROPN
gujaf-328	91	62	salami	salami	PROPN
gujaf-328	91	63	,	,	PUNCT
gujaf-328	91	64	phd	phd	NOUN
gujaf-328	91	65	…	…	SYM
gujaf-328	91	66	…	…	PUNCT
gujaf-328	91	67	…	…	PUNCT
gujaf-328	91	68	…	…	PUNCT
gujaf-328	91	69	…	…	SYM
gujaf-328	91	70	....	....	PUNCT
gujaf-328	91	71	315	315	NUM
gujaf-328	91	72	-	-	SYM
gujaf-328	91	73	331	331	NUM
gujaf-328	91	74	corporate	corporate	ADJ
gujaf-328	91	75	social	social	ADJ
gujaf-328	91	76	responsibility	responsibility	NOUN
gujaf-328	91	77	and	and	CCONJ
gujaf-328	91	78	performance	performance	NOUN
gujaf-328	91	79	of	of	ADP
gujaf-328	91	80	firms	firm	NOUN
gujaf-328	91	81	in	in	ADP
gujaf-328	91	82	lagos	lagos	PROPN
gujaf-328	91	83	state	state	PROPN
gujaf-328	91	84	nigeria	nigeria	PROPN
gujaf-328	91	85	kayode	kayode	PROPN
gujaf-328	91	86	david	david	PROPN
gujaf-328	91	87	kolawole	kolawole	PROPN
gujaf-328	91	88	……	……	NOUN
gujaf-328	91	89	……	……	NOUN
gujaf-328	91	90	……	……	NOUN
gujaf-328	91	91	……	……	NOUN
gujaf-328	91	92	……	……	NOUN
gujaf-328	91	93	……	……	NOUN
gujaf-328	91	94	……	……	NOUN
gujaf-328	91	95	……	……	NOUN
gujaf-328	91	96	……	……	NOUN
gujaf-328	91	97	……	……	NOUN
gujaf-328	91	98	……	……	NOUN
gujaf-328	91	99	……	……	NOUN
gujaf-328	91	100	.	.	PUNCT
gujaf-328	92	1	...	...	PUNCT
gujaf-328	92	2	332	332	NUM
gujaf-328	92	3	-	-	SYM
gujaf-328	92	4	343	343	NUM
gujaf-328	92	5	does	do	AUX
gujaf-328	92	6	taxation	taxation	NOUN
gujaf-328	92	7	affect	affect	VERB
gujaf-328	92	8	banks	bank	NOUN
gujaf-328	92	9	’	'	PUNCT
gujaf-328	92	10	profitability	profitability	NOUN
gujaf-328	92	11	:	:	PUNCT
gujaf-328	92	12	evidence	evidence	NOUN
gujaf-328	92	13	from	from	ADP
gujaf-328	92	14	nigeria	nigeria	PROPN
gujaf-328	92	15	emmanuel	emmanuel	PROPN
gujaf-328	92	16	imuede	imuede	PROPN
gujaf-328	92	17	oyasor	oyasor	PROPN
gujaf-328	92	18	…	…	PUNCT
gujaf-328	92	19	…	…	PUNCT
gujaf-328	92	20	…	…	PUNCT
gujaf-328	92	21	…	…	PUNCT
gujaf-328	92	22	…	…	PUNCT
gujaf-328	92	23	…	…	PUNCT
gujaf-328	92	24	…	…	PUNCT
gujaf-328	92	25	…	…	PUNCT
gujaf-328	92	26	…	…	PUNCT
gujaf-328	92	27	…	…	PUNCT
gujaf-328	92	28	…	…	PUNCT
gujaf-328	92	29	…	…	PUNCT
gujaf-328	92	30	…	…	PUNCT
gujaf-328	92	31	…	…	PUNCT
gujaf-328	92	32	…	…	PUNCT
gujaf-328	92	33	…	…	PUNCT
gujaf-328	92	34	…	…	PUNCT
gujaf-328	92	35	…	…	PUNCT
gujaf-328	92	36	…	…	PUNCT
gujaf-328	92	37	…	…	PUNCT
gujaf-328	92	38	…	…	PUNCT
gujaf-328	92	39	…	…	PUNCT
gujaf-328	92	40	…	…	PUNCT
gujaf-328	92	41	..	..	PUNCT
gujaf-328	92	42	344	344	NUM
gujaf-328	92	43	-	-	SYM
gujaf-328	92	44	356	356	NUM
gujaf-328	92	45	working	work	VERB
gujaf-328	92	46	capital	capital	NOUN
gujaf-328	92	47	management	management	NOUN
gujaf-328	92	48	and	and	CCONJ
gujaf-328	92	49	manufacturing	manufacturing	NOUN
gujaf-328	92	50	performance	performance	NOUN
gujaf-328	92	51	in	in	ADP
gujaf-328	92	52	nigeria	nigeria	PROPN
gujaf-328	92	53	adedeji	adedeji	PROPN
gujaf-328	92	54	daniel	daniel	PROPN
gujaf-328	92	55	gbadebo	gbadebo	PROPN
gujaf-328	92	56	…	…	PUNCT
gujaf-328	92	57	…	…	PUNCT
gujaf-328	92	58	…	…	PUNCT
gujaf-328	92	59	…	…	PUNCT
gujaf-328	92	60	…	…	PUNCT
gujaf-328	92	61	…	…	PUNCT
gujaf-328	92	62	…	…	PUNCT
gujaf-328	92	63	…	…	PUNCT
gujaf-328	92	64	…	…	PUNCT
gujaf-328	92	65	…	…	PUNCT
gujaf-328	92	66	…	…	PUNCT
gujaf-328	92	67	…	…	PUNCT
gujaf-328	92	68	…	…	PUNCT
gujaf-328	92	69	…	…	PUNCT
gujaf-328	92	70	…	…	PUNCT
gujaf-328	92	71	…	…	PUNCT
gujaf-328	92	72	…	…	PUNCT
gujaf-328	92	73	…	…	PUNCT
gujaf-328	92	74	…	…	PUNCT
gujaf-328	92	75	…	…	PUNCT
gujaf-328	92	76	…	…	PUNCT
gujaf-328	92	77	…	…	PUNCT
gujaf-328	92	78	…	…	PUNCT
gujaf-328	92	79	…	…	PUNCT
gujaf-328	92	80	...	...	PUNCT
gujaf-328	92	81	357	357	NUM
gujaf-328	92	82	-	-	SYM
gujaf-328	92	83	368	368	NUM
gujaf-328	92	84	the	the	DET
gujaf-328	92	85	multidimensionality	multidimensionality	NOUN
gujaf-328	92	86	foreign	foreign	ADJ
gujaf-328	92	87	direct	direct	ADJ
gujaf-328	92	88	investment	investment	NOUN
gujaf-328	92	89	’s	’s	PART
gujaf-328	92	90	impact	impact	NOUN
gujaf-328	92	91	on	on	ADP
gujaf-328	92	92	the	the	DET
gujaf-328	92	93	economy	economy	NOUN
gujaf-328	92	94	emmanuel	emmanuel	PROPN
gujaf-328	92	95	imuede	imuede	PROPN
gujaf-328	92	96	oyasor	oyasor	PROPN
gujaf-328	92	97	…	…	PUNCT
gujaf-328	92	98	…	…	PUNCT
gujaf-328	92	99	…	…	PUNCT
gujaf-328	92	100	…	…	PUNCT
gujaf-328	92	101	…	…	PUNCT
gujaf-328	92	102	…	…	PUNCT
gujaf-328	92	103	…	…	PUNCT
gujaf-328	92	104	…	…	PUNCT
gujaf-328	92	105	…	…	PUNCT
gujaf-328	92	106	…	…	PUNCT
gujaf-328	92	107	…	…	PUNCT
gujaf-328	92	108	…	…	PUNCT
gujaf-328	92	109	…	…	PUNCT
gujaf-328	92	110	…	…	PUNCT
gujaf-328	92	111	…	…	PUNCT
gujaf-328	92	112	…	…	PUNCT
gujaf-328	92	113	…	…	PUNCT
gujaf-328	92	114	…	…	PUNCT
gujaf-328	92	115	…	…	PUNCT
gujaf-328	92	116	…	…	PUNCT
gujaf-328	92	117	…	…	PUNCT
gujaf-328	92	118	…	…	PUNCT
gujaf-328	92	119	…	…	PUNCT
gujaf-328	92	120	..	..	SYM
gujaf-328	92	121	369	369	NUM
gujaf-328	92	122	-	-	SYM
gujaf-328	92	123	383	383	NUM
gujaf-328	92	124	private	private	ADJ
gujaf-328	92	125	capital	capital	NOUN
gujaf-328	92	126	formation	formation	NOUN
gujaf-328	92	127	,	,	PUNCT
gujaf-328	92	128	public	public	ADJ
gujaf-328	92	129	sector	sector	NOUN
gujaf-328	92	130	capital	capital	NOUN
gujaf-328	92	131	formation	formation	NOUN
gujaf-328	92	132	and	and	CCONJ
gujaf-328	92	133	economic	economic	ADJ
gujaf-328	92	134	growth	growth	NOUN
gujaf-328	92	135	in	in	ADP
gujaf-328	92	136	south	south	PROPN
gujaf-328	92	137	africa	africa	PROPN
gujaf-328	92	138	.	.	PUNCT
gujaf-328	93	1	ahmed	ahmed	PROPN
gujaf-328	93	2	oluwatobi	oluwatobi	PROPN
gujaf-328	93	3	adekunle,	adekunle,	PROPN
gujaf-328	93	4	…	…	SYM
gujaf-328	93	5	…	…	PUNCT
gujaf-328	93	6	…	…	PUNCT
gujaf-328	93	7	…	…	PUNCT
gujaf-328	93	8	…	…	PUNCT
gujaf-328	93	9	…	…	PUNCT
gujaf-328	93	10	…	…	PUNCT
gujaf-328	93	11	…	…	PUNCT
gujaf-328	93	12	…	…	PUNCT
gujaf-328	93	13	…	…	PUNCT
gujaf-328	93	14	…	…	PUNCT
gujaf-328	93	15	…	…	PUNCT
gujaf-328	93	16	…	…	PUNCT
gujaf-328	93	17	…	…	PUNCT
gujaf-328	93	18	…	…	PUNCT
gujaf-328	93	19	…	…	PUNCT
gujaf-328	93	20	…	…	PUNCT
gujaf-328	93	21	…	…	PUNCT
gujaf-328	93	22	…	…	PUNCT
gujaf-328	93	23	384	384	NUM
gujaf-328	93	24	-	-	SYM
gujaf-328	93	25	396	396	NUM
gujaf-328	93	26	macroeconomic	macroeconomic	ADJ
gujaf-328	93	27	determinants	determinant	NOUN
gujaf-328	93	28	and	and	CCONJ
gujaf-328	93	29	stock	stock	NOUN
gujaf-328	93	30	market	market	NOUN
gujaf-328	93	31	volatility	volatility	NOUN
gujaf-328	93	32	amidst	amidst	ADP
gujaf-328	93	33	the	the	DET
gujaf-328	93	34	period	period	NOUN
gujaf-328	93	35	of	of	ADP
gujaf-328	93	36	economic	economic	ADJ
gujaf-328	93	37	recession	recession	NOUN
gujaf-328	93	38	in	in	ADP
gujaf-328	93	39	nigeria	nigeria	PROPN
gujaf-328	93	40	hauwa	hauwa	ADJ
gujaf-328	93	41	bayero	bayero	PROPN
gujaf-328	93	42	tijjani	tijjani	NOUN
gujaf-328	93	43	,	,	PUNCT
gujaf-328	93	44	prof	prof	PROPN
gujaf-328	93	45	sheikh	sheikh	PROPN
gujaf-328	93	46	ahmad	ahmad	PROPN
gujaf-328	93	47	abdullahi	abdullahi	PROPN
gujaf-328	93	48	,	,	PUNCT
gujaf-328	93	49	dr	dr	PROPN
gujaf-328	93	50	ibrahim	ibrahim	PROPN
gujaf-328	93	51	mohammed	mohammed	PROPN
gujaf-328	93	52	dr	dr	PROPN
gujaf-328	93	53	isma’il	isma’il	PROPN
gujaf-328	93	54	tijjani	tijjani	PROPN
gujaf-328	93	55	idris	idris	PROPN
gujaf-328	93	56	…	…	PUNCT
gujaf-328	93	57	……	……	NOUN
gujaf-328	93	58	……	……	NOUN
gujaf-328	93	59	……	……	NOUN
gujaf-328	93	60	……	……	NOUN
gujaf-328	93	61	……	……	NOUN
gujaf-328	93	62	……	……	NOUN
gujaf-328	93	63	……	……	NOUN
gujaf-328	93	64	……	……	NOUN
gujaf-328	93	65	……	……	NOUN
gujaf-328	93	66	……	……	NOUN
gujaf-328	93	67	……	……	NOUN
gujaf-328	93	68	……	……	NOUN
gujaf-328	93	69	……	……	NOUN
gujaf-328	93	70	……	……	NOUN
gujaf-328	93	71	.	.	PUNCT
gujaf-328	93	72	397	397	NUM
gujaf-328	93	73	-	-	SYM
gujaf-328	93	74	413	413	NUM
gujaf-328	93	75	gusau	gusau	ADJ
gujaf-328	93	76	journal	journal	NOUN
gujaf-328	93	77	of	of	ADP
gujaf-328	93	78	accounting	accounting	NOUN
gujaf-328	93	79	and	and	CCONJ
gujaf-328	93	80	finance	finance	NOUN
gujaf-328	93	81	,	,	PUNCT
gujaf-328	93	82	vol	vol	NOUN
gujaf-328	93	83	.	.	PROPN
gujaf-328	93	84	5	5	NUM
gujaf-328	93	85	,	,	PUNCT
gujaf-328	93	86	issue	issue	NOUN
gujaf-328	93	87	2	2	NUM
gujaf-328	93	88	,	,	PUNCT
gujaf-328	93	89	october	october	PROPN
gujaf-328	93	90	,	,	PUNCT
gujaf-328	93	91	2024	2024	NUM
gujaf-328	93	92	34	34	NUM
gujaf-328	93	93	women	woman	NOUN
gujaf-328	93	94	in	in	ADP
gujaf-328	93	95	top	top	ADJ
gujaf-328	93	96	echelon	echelon	NOUN
gujaf-328	93	97	positions	position	NOUN
gujaf-328	93	98	and	and	CCONJ
gujaf-328	93	99	their	their	PRON
gujaf-328	93	100	effects	effect	NOUN
gujaf-328	93	101	on	on	ADP
gujaf-328	93	102	carbon	carbon	NOUN
gujaf-328	93	103	emission	emission	NOUN
gujaf-328	93	104	disclosure	disclosure	NOUN
gujaf-328	93	105	:	:	PUNCT
gujaf-328	93	106	evidence	evidence	NOUN
gujaf-328	93	107	from	from	ADP
gujaf-328	93	108	an	an	DET
gujaf-328	93	109	emerging	emerge	VERB
gujaf-328	93	110	nation	nation	NOUN
gujaf-328	93	111	saheed	sahee	VERB
gujaf-328	93	112	olanrewaju	olanrewaju	ADJ
gujaf-328	93	113	issa	issa	PROPN
gujaf-328	93	114	universiti	universiti	PROPN
gujaf-328	93	115	putra	putra	PROPN
gujaf-328	93	116	malaysia	malaysia	PROPN
gujaf-328	93	117	,	,	PUNCT
gujaf-328	93	118	malaysia	malaysia	PROPN
gujaf-328	93	119	e	e	NOUN
gujaf-328	93	120	-	-	NOUN
gujaf-328	93	121	mail	mail	NOUN
gujaf-328	93	122	:	:	PUNCT
gujaf-328	93	123	issasaheed22@gmail.com	issasaheed22@gmail.com	X
gujaf-328	93	124	https://orcid.org/0000-0002-8232-2585	https://orcid.org/0000-0002-8232-2585	NOUN
gujaf-328	93	125	abdulkadri	abdulkadri	PROPN
gujaf-328	93	126	toyin	toyin	NOUN
gujaf-328	93	127	alabi	alabi	NOUN
gujaf-328	93	128	kwara	kwara	PROPN
gujaf-328	93	129	state	state	PROPN
gujaf-328	93	130	university	university	PROPN
gujaf-328	93	131	,	,	PUNCT
gujaf-328	93	132	nigeria	nigeria	PROPN
gujaf-328	93	133	e	e	NOUN
gujaf-328	93	134	-	-	NOUN
gujaf-328	93	135	mail	mail	NOUN
gujaf-328	93	136	:	:	PUNCT
gujaf-328	93	137	alabiabdulkadri@gmail.com	alabiabdulkadri@gmail.com	X
gujaf-328	94	1	https://orcid.org/0000-0002-3103-5367	https://orcid.org/0000-0002-3103-5367	PROPN
gujaf-328	94	2	abdulbaki	abdulbaki	PROPN
gujaf-328	94	3	teniola	teniola	PROPN
gujaf-328	94	4	ubandawaki	ubandawaki	VERB
gujaf-328	94	5	the	the	DET
gujaf-328	94	6	american	american	PROPN
gujaf-328	94	7	university	university	PROPN
gujaf-328	94	8	in	in	ADP
gujaf-328	94	9	cairo	cairo	PROPN
gujaf-328	94	10	,	,	PUNCT
gujaf-328	94	11	cairo	cairo	PROPN
gujaf-328	94	12	,	,	PUNCT
gujaf-328	94	13	egypt	egypt	PROPN
gujaf-328	94	14	.	.	PUNCT
gujaf-328	95	1	e	e	X
gujaf-328	95	2	-	-	NOUN
gujaf-328	95	3	mail	mail	NOUN
gujaf-328	95	4	:	:	PUNCT
gujaf-328	95	5	abdulbakiubandawaki@aucegypt.edu	abdulbakiubandawaki@aucegypt.edu	PROPN
gujaf-328	95	6	https://orcid.org/0009-0003-4108-4845	https://orcid.org/0009-0003-4108-4845	PROPN
gujaf-328	95	7	doi	doi	PROPN
gujaf-328	95	8	:	:	PUNCT
gujaf-328	95	9	https://doi.org/10.57233/gujaf.v5i2.03	https://doi.org/10.57233/gujaf.v5i2.03	ADJ
gujaf-328	95	10	abstract	abstract	ADJ
gujaf-328	95	11	gender	gender	NOUN
gujaf-328	95	12	diversity	diversity	NOUN
gujaf-328	95	13	in	in	ADP
gujaf-328	95	14	leadership	leadership	NOUN
gujaf-328	95	15	roles	role	NOUN
gujaf-328	95	16	and	and	CCONJ
gujaf-328	95	17	carbon	carbon	NOUN
gujaf-328	95	18	emissions	emission	NOUN
gujaf-328	95	19	disclosure	disclosure	NOUN
gujaf-328	95	20	are	be	AUX
gujaf-328	95	21	two	two	NUM
gujaf-328	95	22	subjects	subject	NOUN
gujaf-328	95	23	that	that	PRON
gujaf-328	95	24	are	be	AUX
gujaf-328	95	25	generating	generate	VERB
gujaf-328	95	26	attention	attention	NOUN
gujaf-328	95	27	in	in	ADP
gujaf-328	95	28	the	the	DET
gujaf-328	95	29	corporate	corporate	ADJ
gujaf-328	95	30	landscape	landscape	NOUN
gujaf-328	95	31	.	.	PUNCT
gujaf-328	96	1	hence	hence	ADV
gujaf-328	96	2	,	,	PUNCT
gujaf-328	96	3	this	this	DET
gujaf-328	96	4	study	study	NOUN
gujaf-328	96	5	aims	aim	VERB
gujaf-328	96	6	to	to	PART
gujaf-328	96	7	examine	examine	VERB
gujaf-328	96	8	the	the	DET
gujaf-328	96	9	impacts	impact	NOUN
gujaf-328	96	10	of	of	ADP
gujaf-328	96	11	women	woman	NOUN
gujaf-328	96	12	in	in	ADP
gujaf-328	96	13	top	top	ADJ
gujaf-328	96	14	-	-	PUNCT
gujaf-328	96	15	echelon	echelon	NOUN
gujaf-328	96	16	positions	position	NOUN
gujaf-328	96	17	on	on	ADP
gujaf-328	96	18	carbon	carbon	NOUN
gujaf-328	96	19	emission	emission	NOUN
gujaf-328	96	20	disclosure	disclosure	NOUN
gujaf-328	96	21	of	of	ADP
gujaf-328	96	22	nigerian	nigerian	ADJ
gujaf-328	96	23	companies	company	NOUN
gujaf-328	96	24	during	during	ADP
gujaf-328	96	25	the	the	DET
gujaf-328	96	26	years	year	NOUN
gujaf-328	96	27	2012–2021	2012–2021	NUM
gujaf-328	96	28	.	.	PUNCT
gujaf-328	97	1	content	content	NOUN
gujaf-328	97	2	analysis	analysis	NOUN
gujaf-328	97	3	was	be	AUX
gujaf-328	97	4	employed	employ	VERB
gujaf-328	97	5	on	on	ADP
gujaf-328	97	6	the	the	DET
gujaf-328	97	7	annual	annual	ADJ
gujaf-328	97	8	report	report	NOUN
gujaf-328	97	9	and	and	CCONJ
gujaf-328	97	10	sustainability	sustainability	NOUN
gujaf-328	97	11	report	report	NOUN
gujaf-328	97	12	of	of	ADP
gujaf-328	97	13	12	12	NUM
gujaf-328	97	14	sampled	sample	VERB
gujaf-328	97	15	listed	list	VERB
gujaf-328	97	16	deposit	deposit	NOUN
gujaf-328	97	17	money	money	NOUN
gujaf-328	97	18	banks	bank	NOUN
gujaf-328	97	19	in	in	ADP
gujaf-328	97	20	nigeria	nigeria	PROPN
gujaf-328	97	21	to	to	PART
gujaf-328	97	22	capture	capture	VERB
gujaf-328	97	23	data	datum	NOUN
gujaf-328	97	24	on	on	ADP
gujaf-328	97	25	carbon	carbon	NOUN
gujaf-328	97	26	emissions	emission	NOUN
gujaf-328	97	27	.	.	PUNCT
gujaf-328	98	1	the	the	DET
gujaf-328	98	2	collected	collect	VERB
gujaf-328	98	3	data	datum	NOUN
gujaf-328	98	4	were	be	AUX
gujaf-328	98	5	analyzed	analyze	VERB
gujaf-328	98	6	with	with	ADP
gujaf-328	98	7	the	the	DET
gujaf-328	98	8	aid	aid	NOUN
gujaf-328	98	9	of	of	ADP
gujaf-328	98	10	the	the	DET
gujaf-328	98	11	generalized	generalized	ADJ
gujaf-328	98	12	least	least	ADJ
gujaf-328	98	13	squares	square	NOUN
gujaf-328	98	14	(	(	PUNCT
gujaf-328	98	15	gls	gls	NOUN
gujaf-328	98	16	)	)	PUNCT
gujaf-328	98	17	multiple	multiple	ADJ
gujaf-328	98	18	regression	regression	NOUN
gujaf-328	98	19	technique	technique	NOUN
gujaf-328	98	20	.	.	PUNCT
gujaf-328	99	1	using	use	VERB
gujaf-328	99	2	120	120	NUM
gujaf-328	99	3	firm	firm	ADJ
gujaf-328	99	4	-	-	PUNCT
gujaf-328	99	5	year	year	NOUN
gujaf-328	99	6	paneled	panel	VERB
gujaf-328	99	7	observations	observation	NOUN
gujaf-328	99	8	,	,	PUNCT
gujaf-328	99	9	the	the	DET
gujaf-328	99	10	result	result	NOUN
gujaf-328	99	11	of	of	ADP
gujaf-328	99	12	the	the	DET
gujaf-328	99	13	gls	gls	NOUN
gujaf-328	99	14	showed	show	VERB
gujaf-328	99	15	that	that	SCONJ
gujaf-328	99	16	women	woman	NOUN
gujaf-328	99	17	as	as	ADP
gujaf-328	99	18	ceos	ceo	NOUN
gujaf-328	99	19	,	,	PUNCT
gujaf-328	99	20	board	board	NOUN
gujaf-328	99	21	members	member	NOUN
gujaf-328	99	22	,	,	PUNCT
gujaf-328	99	23	and	and	CCONJ
gujaf-328	99	24	audit	audit	NOUN
gujaf-328	99	25	committee	committee	NOUN
gujaf-328	99	26	members	member	NOUN
gujaf-328	99	27	are	be	AUX
gujaf-328	99	28	not	not	PART
gujaf-328	99	29	a	a	DET
gujaf-328	99	30	significant	significant	ADJ
gujaf-328	99	31	determinants	determinant	NOUN
gujaf-328	99	32	of	of	ADP
gujaf-328	99	33	corporate	corporate	ADJ
gujaf-328	99	34	carbon	carbon	NOUN
gujaf-328	99	35	disclosure	disclosure	NOUN
gujaf-328	99	36	.	.	PUNCT
gujaf-328	100	1	the	the	DET
gujaf-328	100	2	findings	finding	NOUN
gujaf-328	100	3	have	have	VERB
gujaf-328	100	4	significant	significant	ADJ
gujaf-328	100	5	implications	implication	NOUN
gujaf-328	100	6	both	both	CCONJ
gujaf-328	100	7	in	in	ADP
gujaf-328	100	8	theory	theory	NOUN
gujaf-328	100	9	and	and	CCONJ
gujaf-328	100	10	practice	practice	NOUN
gujaf-328	100	11	,	,	PUNCT
gujaf-328	100	12	as	as	SCONJ
gujaf-328	100	13	they	they	PRON
gujaf-328	100	14	contribute	contribute	VERB
gujaf-328	100	15	to	to	ADP
gujaf-328	100	16	the	the	DET
gujaf-328	100	17	ongoing	ongoing	ADJ
gujaf-328	100	18	discussion	discussion	NOUN
gujaf-328	100	19	about	about	ADP
gujaf-328	100	20	women	woman	NOUN
gujaf-328	100	21	in	in	ADP
gujaf-328	100	22	governance	governance	NOUN
gujaf-328	100	23	and	and	CCONJ
gujaf-328	100	24	corporate	corporate	ADJ
gujaf-328	100	25	sustainability	sustainability	NOUN
gujaf-328	100	26	.	.	PUNCT
gujaf-328	101	1	keywords	keyword	NOUN
gujaf-328	101	2	:	:	PUNCT
gujaf-328	101	3	board	board	NOUN
gujaf-328	101	4	gender	gender	NOUN
gujaf-328	101	5	diversity	diversity	NOUN
gujaf-328	101	6	,	,	PUNCT
gujaf-328	101	7	ceo	ceo	NOUN
gujaf-328	101	8	gender	gender	NOUN
gujaf-328	101	9	carbon	carbon	NOUN
gujaf-328	101	10	emission	emission	NOUN
gujaf-328	101	11	disclosure	disclosure	NOUN
gujaf-328	101	12	,	,	PUNCT
gujaf-328	101	13	women	woman	NOUN
gujaf-328	101	14	on	on	ADP
gujaf-328	101	15	board	board	NOUN
gujaf-328	101	16	,	,	PUNCT
gujaf-328	101	17	environmental	environmental	ADJ
gujaf-328	101	18	sustainability	sustainability	NOUN
gujaf-328	101	19	1.0	1.0	NUM
gujaf-328	101	20	introduction	introduction	NOUN
gujaf-328	101	21	climate	climate	NOUN
gujaf-328	101	22	change	change	NOUN
gujaf-328	101	23	has	have	AUX
gujaf-328	101	24	undoubtedly	undoubtedly	ADV
gujaf-328	101	25	emerged	emerge	VERB
gujaf-328	101	26	as	as	ADP
gujaf-328	101	27	an	an	DET
gujaf-328	101	28	important	important	ADJ
gujaf-328	101	29	political	political	ADJ
gujaf-328	101	30	and	and	CCONJ
gujaf-328	101	31	business	business	NOUN
gujaf-328	101	32	issue	issue	NOUN
gujaf-328	101	33	for	for	ADP
gujaf-328	101	34	most	most	ADJ
gujaf-328	101	35	countries	country	NOUN
gujaf-328	101	36	,	,	PUNCT
gujaf-328	101	37	thereby	thereby	ADV
gujaf-328	101	38	making	make	VERB
gujaf-328	101	39	environmental	environmental	ADJ
gujaf-328	101	40	sustainability	sustainability	NOUN
gujaf-328	101	41	a	a	DET
gujaf-328	101	42	global	global	ADJ
gujaf-328	101	43	concern	concern	NOUN
gujaf-328	101	44	.	.	PUNCT
gujaf-328	102	1	governments	government	NOUN
gujaf-328	102	2	and	and	CCONJ
gujaf-328	102	3	regulatory	regulatory	ADJ
gujaf-328	102	4	agencies	agency	NOUN
gujaf-328	102	5	around	around	ADP
gujaf-328	102	6	the	the	DET
gujaf-328	102	7	world	world	NOUN
gujaf-328	102	8	are	be	AUX
gujaf-328	102	9	constantly	constantly	ADV
gujaf-328	102	10	making	make	VERB
gujaf-328	102	11	efforts	effort	NOUN
gujaf-328	102	12	and	and	CCONJ
gujaf-328	102	13	trying	try	VERB
gujaf-328	102	14	to	to	PART
gujaf-328	102	15	figure	figure	VERB
gujaf-328	102	16	out	out	ADP
gujaf-328	102	17	the	the	DET
gujaf-328	102	18	solution	solution	NOUN
gujaf-328	102	19	for	for	ADP
gujaf-328	102	20	deterioration	deterioration	NOUN
gujaf-328	102	21	and	and	CCONJ
gujaf-328	102	22	preventive	preventive	ADJ
gujaf-328	102	23	measures	measure	NOUN
gujaf-328	102	24	for	for	ADP
gujaf-328	102	25	environmental	environmental	ADJ
gujaf-328	102	26	problems	problem	NOUN
gujaf-328	102	27	such	such	ADJ
gujaf-328	102	28	as	as	ADP
gujaf-328	102	29	carbon	carbon	NOUN
gujaf-328	102	30	emissions	emission	NOUN
gujaf-328	102	31	.	.	PUNCT
gujaf-328	103	1	this	this	PRON
gujaf-328	103	2	is	be	AUX
gujaf-328	103	3	apparent	apparent	ADJ
gujaf-328	103	4	in	in	ADP
gujaf-328	103	5	the	the	DET
gujaf-328	103	6	series	series	NOUN
gujaf-328	103	7	of	of	ADP
gujaf-328	103	8	climate	climate	NOUN
gujaf-328	103	9	change	change	NOUN
gujaf-328	103	10	conferences	conference	NOUN
gujaf-328	103	11	and	and	CCONJ
gujaf-328	103	12	summits	summit	NOUN
gujaf-328	103	13	where	where	SCONJ
gujaf-328	103	14	leaders	leader	NOUN
gujaf-328	103	15	from	from	ADP
gujaf-328	103	16	various	various	ADJ
gujaf-328	103	17	countries	country	NOUN
gujaf-328	103	18	have	have	AUX
gujaf-328	103	19	convened	convene	VERB
gujaf-328	103	20	to	to	PART
gujaf-328	103	21	discuss	discuss	VERB
gujaf-328	103	22	environmental	environmental	ADJ
gujaf-328	103	23	sustainability	sustainability	NOUN
gujaf-328	103	24	.	.	PUNCT
gujaf-328	104	1	the	the	DET
gujaf-328	104	2	most	most	ADV
gujaf-328	104	3	recent	recent	ADJ
gujaf-328	104	4	conference	conference	NOUN
gujaf-328	104	5	was	be	AUX
gujaf-328	104	6	the	the	DET
gujaf-328	104	7	un	un	PROPN
gujaf-328	104	8	climate	climate	PROPN
gujaf-328	104	9	change	change	PROPN
gujaf-328	104	10	conference	conference	NOUN
gujaf-328	104	11	(	(	PUNCT
gujaf-328	104	12	cop28	cop28	PROPN
gujaf-328	104	13	)	)	PUNCT
gujaf-328	104	14	that	that	PRON
gujaf-328	104	15	took	take	VERB
gujaf-328	104	16	place	place	NOUN
gujaf-328	104	17	in	in	ADP
gujaf-328	104	18	uae	uae	PROPN
gujaf-328	104	19	in	in	ADP
gujaf-328	104	20	2023	2023	NUM
gujaf-328	104	21	,	,	PUNCT
gujaf-328	104	22	where	where	SCONJ
gujaf-328	104	23	leaders	leader	NOUN
gujaf-328	104	24	of	of	ADP
gujaf-328	104	25	over	over	ADP
gujaf-328	104	26	100	100	NUM
gujaf-328	104	27	countries	country	NOUN
gujaf-328	104	28	(	(	PUNCT
gujaf-328	104	29	nigeria	nigeria	PROPN
gujaf-328	104	30	inclusive	inclusive	NOUN
gujaf-328	104	31	)	)	PUNCT
gujaf-328	104	32	committed	commit	VERB
gujaf-328	104	33	to	to	ADP
gujaf-328	104	34	reducing	reduce	VERB
gujaf-328	104	35	carbon	carbon	NOUN
gujaf-328	104	36	emissions	emission	NOUN
gujaf-328	104	37	and	and	CCONJ
gujaf-328	104	38	achieving	achieve	VERB
gujaf-328	104	39	sustainable	sustainable	ADJ
gujaf-328	104	40	development	development	NOUN
gujaf-328	104	41	goals	goal	NOUN
gujaf-328	104	42	.	.	PUNCT
gujaf-328	105	1	nigeria	nigeria	PROPN
gujaf-328	105	2	,	,	PUNCT
gujaf-328	105	3	among	among	ADP
gujaf-328	105	4	others	other	NOUN
gujaf-328	105	5	,	,	PUNCT
gujaf-328	105	6	has	have	AUX
gujaf-328	105	7	been	be	AUX
gujaf-328	105	8	identified	identify	VERB
gujaf-328	105	9	as	as	ADP
gujaf-328	105	10	among	among	ADP
gujaf-328	105	11	the	the	DET
gujaf-328	105	12	top	top	ADJ
gujaf-328	105	13	environmental	environmental	ADJ
gujaf-328	105	14	polluters	polluter	NOUN
gujaf-328	105	15	that	that	PRON
gujaf-328	105	16	contribute	contribute	VERB
gujaf-328	105	17	significantly	significantly	ADV
gujaf-328	105	18	to	to	ADP
gujaf-328	105	19	global	global	ADJ
gujaf-328	105	20	environmental	environmental	ADJ
gujaf-328	105	21	problems	problem	NOUN
gujaf-328	105	22	.	.	PUNCT
gujaf-328	106	1	the	the	DET
gujaf-328	106	2	total	total	ADJ
gujaf-328	106	3	co2	co2	NOUN
gujaf-328	106	4	emissions	emission	NOUN
gujaf-328	106	5	in	in	ADP
gujaf-328	106	6	nigeria	nigeria	PROPN
gujaf-328	106	7	have	have	AUX
gujaf-328	106	8	increased	increase	VERB
gujaf-328	106	9	by	by	ADP
gujaf-328	106	10	214.04	214.04	NUM
gujaf-328	106	11	%	%	NOUN
gujaf-328	106	12	from	from	ADP
gujaf-328	106	13	1990	1990	NUM
gujaf-328	106	14	to	to	ADP
gujaf-328	106	15	2020	2020	NUM
gujaf-328	106	16	(	(	PUNCT
gujaf-328	106	17	iea	iea	NOUN
gujaf-328	106	18	,	,	PUNCT
gujaf-328	106	19	2020	2020	NUM
gujaf-328	106	20	)	)	PUNCT
gujaf-328	106	21	.	.	PUNCT
gujaf-328	107	1	in	in	ADP
gujaf-328	107	2	addition	addition	NOUN
gujaf-328	107	3	,	,	PUNCT
gujaf-328	107	4	the	the	DET
gujaf-328	107	5	2022	2022	NUM
gujaf-328	107	6	world	world	PROPN
gujaf-328	107	7	bank	bank	PROPN
gujaf-328	107	8	global	global	ADJ
gujaf-328	107	9	gas	gas	PROPN
gujaf-328	107	10	flaring	flaring	NOUN
gujaf-328	107	11	tracker	tracker	PROPN
gujaf-328	107	12	report	report	PROPN
gujaf-328	107	13	rank	rank	PROPN
gujaf-328	107	14	nigeria	nigeria	PROPN
gujaf-328	107	15	as	as	ADP
gujaf-328	107	16	the	the	DET
gujaf-328	107	17	seventh	seventh	ADV
gujaf-328	107	18	-	-	PUNCT
gujaf-328	107	19	highest	high	ADJ
gujaf-328	107	20	gas	gas	NOUN
gujaf-328	107	21	-	-	PUNCT
gujaf-328	107	22	flaring	flare	VERB
gujaf-328	107	23	nation	nation	NOUN
gujaf-328	107	24	in	in	ADP
gujaf-328	107	25	the	the	DET
gujaf-328	107	26	mailto:issasaheed22@gmail.com	mailto:issasaheed22@gmail.com	PROPN
gujaf-328	107	27	https://orcid.org/0000-0002-8232-2585	https://orcid.org/0000-0002-8232-2585	PROPN
gujaf-328	107	28	mailto:alabiabdulkadri@gmail.com	mailto:alabiabdulkadri@gmail.com	PROPN
gujaf-328	107	29	https://orcid.org/0000-0002-3103-5367	https://orcid.org/0000-0002-3103-5367	PROPN
gujaf-328	107	30	mailto:abdulbakiubandawaki@aucegypt.edu	mailto:abdulbakiubandawaki@aucegypt.edu	PROPN
gujaf-328	107	31	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	VERB
gujaf-328	107	32	gusau	gusau	PROPN
gujaf-328	107	33	journal	journal	PROPN
gujaf-328	107	34	of	of	ADP
gujaf-328	107	35	accounting	accounting	NOUN
gujaf-328	107	36	and	and	CCONJ
gujaf-328	107	37	finance	finance	NOUN
gujaf-328	107	38	,	,	PUNCT
gujaf-328	107	39	vol	vol	NOUN
gujaf-328	107	40	.	.	PROPN
gujaf-328	107	41	5	5	NUM
gujaf-328	107	42	,	,	PUNCT
gujaf-328	107	43	issue	issue	NOUN
gujaf-328	107	44	2	2	NUM
gujaf-328	107	45	,	,	PUNCT
gujaf-328	107	46	october	october	PROPN
gujaf-328	107	47	,	,	PUNCT
gujaf-328	107	48	2024	2024	NUM
gujaf-328	107	49	35	35	NUM
gujaf-328	107	50	world	world	NOUN
gujaf-328	107	51	.	.	PUNCT
gujaf-328	108	1	global	global	ADJ
gujaf-328	108	2	methane	methane	NOUN
gujaf-328	108	3	tracker	tracker	PROPN
gujaf-328	108	4	2022	2022	NUM
gujaf-328	108	5	also	also	ADV
gujaf-328	108	6	ranked	rank	VERB
gujaf-328	108	7	nigeria	nigeria	PRON
gujaf-328	108	8	ninth	ninth	ADJ
gujaf-328	108	9	among	among	ADP
gujaf-328	108	10	the	the	DET
gujaf-328	108	11	top	top	ADJ
gujaf-328	108	12	ten	ten	NUM
gujaf-328	108	13	emitters	emitter	NOUN
gujaf-328	108	14	of	of	ADP
gujaf-328	108	15	methane	methane	NOUN
gujaf-328	108	16	in	in	ADP
gujaf-328	108	17	the	the	DET
gujaf-328	108	18	world	world	NOUN
gujaf-328	108	19	.	.	PUNCT
gujaf-328	109	1	these	these	DET
gujaf-328	109	2	low	low	ADJ
gujaf-328	109	3	scores	score	NOUN
gujaf-328	109	4	have	have	AUX
gujaf-328	109	5	led	lead	VERB
gujaf-328	109	6	to	to	ADP
gujaf-328	109	7	intensive	intensive	ADJ
gujaf-328	109	8	growth	growth	NOUN
gujaf-328	109	9	in	in	ADP
gujaf-328	109	10	investor	investor	NOUN
gujaf-328	109	11	demand	demand	NOUN
gujaf-328	109	12	and	and	CCONJ
gujaf-328	109	13	agitations	agitation	NOUN
gujaf-328	109	14	for	for	ADP
gujaf-328	109	15	carbon	carbon	NOUN
gujaf-328	109	16	emissions	emission	NOUN
gujaf-328	109	17	mitigation	mitigation	NOUN
gujaf-328	109	18	and	and	CCONJ
gujaf-328	109	19	disclosure	disclosure	NOUN
gujaf-328	109	20	.	.	PUNCT
gujaf-328	110	1	many	many	ADJ
gujaf-328	110	2	of	of	ADP
gujaf-328	110	3	these	these	DET
gujaf-328	110	4	environmental	environmental	ADJ
gujaf-328	110	5	challenges	challenge	NOUN
gujaf-328	110	6	arise	arise	VERB
gujaf-328	110	7	because	because	SCONJ
gujaf-328	110	8	of	of	ADP
gujaf-328	110	9	companies	company	NOUN
gujaf-328	110	10	’	’	PART
gujaf-328	110	11	actions	action	NOUN
gujaf-328	110	12	and	and	CCONJ
gujaf-328	110	13	activities	activity	NOUN
gujaf-328	110	14	aimed	aim	VERB
gujaf-328	110	15	at	at	ADP
gujaf-328	110	16	meeting	meet	VERB
gujaf-328	110	17	their	their	PRON
gujaf-328	110	18	financial	financial	ADJ
gujaf-328	110	19	obligations	obligation	NOUN
gujaf-328	110	20	.	.	PUNCT
gujaf-328	111	1	in	in	ADP
gujaf-328	111	2	response	response	NOUN
gujaf-328	111	3	,	,	PUNCT
gujaf-328	111	4	many	many	ADJ
gujaf-328	111	5	initiatives	initiative	NOUN
gujaf-328	111	6	and	and	CCONJ
gujaf-328	111	7	agendas	agenda	NOUN
gujaf-328	111	8	have	have	AUX
gujaf-328	111	9	emerged	emerge	VERB
gujaf-328	111	10	to	to	PART
gujaf-328	111	11	promote	promote	VERB
gujaf-328	111	12	sustainable	sustainable	ADJ
gujaf-328	111	13	development	development	NOUN
gujaf-328	111	14	goals	goal	NOUN
gujaf-328	111	15	and	and	CCONJ
gujaf-328	111	16	the	the	DET
gujaf-328	111	17	transition	transition	NOUN
gujaf-328	111	18	to	to	ADP
gujaf-328	111	19	cleaner	clean	ADJ
gujaf-328	111	20	energy	energy	NOUN
gujaf-328	111	21	.	.	PUNCT
gujaf-328	112	1	to	to	PART
gujaf-328	112	2	monitor	monitor	VERB
gujaf-328	112	3	and	and	CCONJ
gujaf-328	112	4	support	support	VERB
gujaf-328	112	5	these	these	DET
gujaf-328	112	6	efforts	effort	NOUN
gujaf-328	112	7	,	,	PUNCT
gujaf-328	112	8	corporate	corporate	ADJ
gujaf-328	112	9	disclosure	disclosure	NOUN
gujaf-328	112	10	of	of	ADP
gujaf-328	112	11	carbon	carbon	NOUN
gujaf-328	112	12	emissions	emission	NOUN
gujaf-328	112	13	has	have	AUX
gujaf-328	112	14	become	become	VERB
gujaf-328	112	15	increasingly	increasingly	ADV
gujaf-328	112	16	encouraged	encourage	VERB
gujaf-328	112	17	.	.	PUNCT
gujaf-328	113	1	concern	concern	NOUN
gujaf-328	113	2	for	for	ADP
gujaf-328	113	3	the	the	DET
gujaf-328	113	4	disclosure	disclosure	NOUN
gujaf-328	113	5	of	of	ADP
gujaf-328	113	6	carbon	carbon	NOUN
gujaf-328	113	7	information	information	NOUN
gujaf-328	113	8	makes	make	VERB
gujaf-328	113	9	it	it	PRON
gujaf-328	113	10	important	important	ADJ
gujaf-328	113	11	and	and	CCONJ
gujaf-328	113	12	necessary	necessary	ADJ
gujaf-328	113	13	to	to	PART
gujaf-328	113	14	know	know	VERB
gujaf-328	113	15	the	the	DET
gujaf-328	113	16	factors	factor	NOUN
gujaf-328	113	17	influencing	influence	VERB
gujaf-328	113	18	management	management	NOUN
gujaf-328	113	19	's	's	PART
gujaf-328	113	20	decision	decision	NOUN
gujaf-328	113	21	to	to	PART
gujaf-328	113	22	disclose	disclose	VERB
gujaf-328	113	23	such	such	ADJ
gujaf-328	113	24	information	information	NOUN
gujaf-328	113	25	to	to	ADP
gujaf-328	113	26	stakeholders	stakeholder	NOUN
gujaf-328	113	27	.	.	PUNCT
gujaf-328	114	1	this	this	DET
gujaf-328	114	2	study	study	NOUN
gujaf-328	114	3	goes	go	VERB
gujaf-328	114	4	beyond	beyond	ADP
gujaf-328	114	5	demography	demography	NOUN
gujaf-328	114	6	and	and	CCONJ
gujaf-328	114	7	opens	open	VERB
gujaf-328	114	8	the	the	DET
gujaf-328	114	9	black	black	ADJ
gujaf-328	114	10	box	box	PROPN
gujaf-328	114	11	of	of	ADP
gujaf-328	114	12	board	board	NOUN
gujaf-328	114	13	executives	executive	NOUN
gujaf-328	114	14	by	by	ADP
gujaf-328	114	15	drawing	draw	VERB
gujaf-328	114	16	upon	upon	SCONJ
gujaf-328	114	17	theories	theory	NOUN
gujaf-328	114	18	of	of	ADP
gujaf-328	114	19	gender	gender	NOUN
gujaf-328	114	20	differences	difference	NOUN
gujaf-328	114	21	;	;	PUNCT
gujaf-328	114	22	the	the	DET
gujaf-328	114	23	upper	upper	ADJ
gujaf-328	114	24	echelons	echelon	NOUN
gujaf-328	114	25	theory	theory	NOUN
gujaf-328	114	26	posits	posit	NOUN
gujaf-328	114	27	that	that	SCONJ
gujaf-328	114	28	the	the	DET
gujaf-328	114	29	top	top	ADJ
gujaf-328	114	30	management	management	NOUN
gujaf-328	114	31	's	's	PART
gujaf-328	114	32	decisions	decision	NOUN
gujaf-328	114	33	are	be	AUX
gujaf-328	114	34	influenced	influence	VERB
gujaf-328	114	35	by	by	ADP
gujaf-328	114	36	their	their	PRON
gujaf-328	114	37	individualized	individualized	ADJ
gujaf-328	114	38	perspective	perspective	NOUN
gujaf-328	114	39	,	,	PUNCT
gujaf-328	114	40	which	which	PRON
gujaf-328	114	41	is	be	AUX
gujaf-328	114	42	shaped	shape	VERB
gujaf-328	114	43	by	by	ADP
gujaf-328	114	44	their	their	PRON
gujaf-328	114	45	unique	unique	ADJ
gujaf-328	114	46	experiences	experience	NOUN
gujaf-328	114	47	,	,	PUNCT
gujaf-328	114	48	values	value	NOUN
gujaf-328	114	49	,	,	PUNCT
gujaf-328	114	50	personalities	personality	NOUN
gujaf-328	114	51	,	,	PUNCT
gujaf-328	114	52	and	and	CCONJ
gujaf-328	114	53	other	other	ADJ
gujaf-328	114	54	human	human	ADJ
gujaf-328	114	55	factors	factor	NOUN
gujaf-328	114	56	that	that	PRON
gujaf-328	114	57	could	could	AUX
gujaf-328	114	58	be	be	AUX
gujaf-328	114	59	linked	link	VERB
gujaf-328	114	60	to	to	ADP
gujaf-328	114	61	the	the	DET
gujaf-328	114	62	gender	gender	NOUN
gujaf-328	114	63	of	of	ADP
gujaf-328	114	64	the	the	DET
gujaf-328	114	65	executives	executive	NOUN
gujaf-328	114	66	.	.	PUNCT
gujaf-328	115	1	by	by	ADP
gujaf-328	115	2	diversifying	diversify	VERB
gujaf-328	115	3	the	the	DET
gujaf-328	115	4	composition	composition	NOUN
gujaf-328	115	5	of	of	ADP
gujaf-328	115	6	boards	board	NOUN
gujaf-328	115	7	,	,	PUNCT
gujaf-328	115	8	firms	firm	NOUN
gujaf-328	115	9	can	can	AUX
gujaf-328	115	10	benefit	benefit	VERB
gujaf-328	115	11	from	from	ADP
gujaf-328	115	12	the	the	DET
gujaf-328	115	13	distinct	distinct	ADJ
gujaf-328	115	14	viewpoints	viewpoint	NOUN
gujaf-328	115	15	and	and	CCONJ
gujaf-328	115	16	experiences	experience	NOUN
gujaf-328	115	17	of	of	ADP
gujaf-328	115	18	female	female	ADJ
gujaf-328	115	19	directors	director	NOUN
gujaf-328	115	20	,	,	PUNCT
gujaf-328	115	21	who	who	PRON
gujaf-328	115	22	tend	tend	VERB
gujaf-328	115	23	to	to	PART
gujaf-328	115	24	be	be	AUX
gujaf-328	115	25	more	more	ADV
gujaf-328	115	26	attuned	attuned	ADJ
gujaf-328	115	27	to	to	ADP
gujaf-328	115	28	environmental	environmental	ADJ
gujaf-328	115	29	concerns	concern	NOUN
gujaf-328	115	30	.	.	PUNCT
gujaf-328	116	1	existing	exist	VERB
gujaf-328	116	2	research	research	NOUN
gujaf-328	116	3	consistently	consistently	ADV
gujaf-328	116	4	suggests	suggest	VERB
gujaf-328	116	5	that	that	SCONJ
gujaf-328	116	6	women	woman	NOUN
gujaf-328	116	7	are	be	AUX
gujaf-328	116	8	more	more	ADV
gujaf-328	116	9	concerned	concerned	ADJ
gujaf-328	116	10	about	about	ADP
gujaf-328	116	11	promoting	promote	VERB
gujaf-328	116	12	sustainability	sustainability	NOUN
gujaf-328	116	13	and	and	CCONJ
gujaf-328	116	14	are	be	AUX
gujaf-328	116	15	likely	likely	ADJ
gujaf-328	116	16	to	to	PART
gujaf-328	116	17	promote	promote	VERB
gujaf-328	116	18	greater	great	ADJ
gujaf-328	116	19	awareness	awareness	NOUN
gujaf-328	116	20	of	of	ADP
gujaf-328	116	21	the	the	DET
gujaf-328	116	22	importance	importance	NOUN
gujaf-328	116	23	of	of	ADP
gujaf-328	116	24	developing	develop	VERB
gujaf-328	116	25	environmental	environmental	ADJ
gujaf-328	116	26	disclosure	disclosure	NOUN
gujaf-328	116	27	strategies	strategy	NOUN
gujaf-328	116	28	(	(	PUNCT
gujaf-328	116	29	agarwal	agarwal	PROPN
gujaf-328	116	30	,	,	PUNCT
gujaf-328	116	31	2010	2010	NUM
gujaf-328	116	32	;	;	PUNCT
gujaf-328	116	33	hossain	hossain	PROPN
gujaf-328	116	34	et	et	PROPN
gujaf-328	116	35	al	al	PROPN
gujaf-328	116	36	.	.	PROPN
gujaf-328	116	37	,	,	PUNCT
gujaf-328	116	38	2017	2017	NUM
gujaf-328	116	39	)	)	PUNCT
gujaf-328	116	40	.	.	PUNCT
gujaf-328	117	1	in	in	ADP
gujaf-328	117	2	contrast	contrast	NOUN
gujaf-328	117	3	to	to	ADP
gujaf-328	117	4	previous	previous	ADJ
gujaf-328	117	5	studies	study	NOUN
gujaf-328	117	6	,	,	PUNCT
gujaf-328	117	7	our	our	PRON
gujaf-328	117	8	study	study	NOUN
gujaf-328	117	9	investigates	investigate	VERB
gujaf-328	117	10	the	the	DET
gujaf-328	117	11	impact	impact	NOUN
gujaf-328	117	12	of	of	ADP
gujaf-328	117	13	women	woman	NOUN
gujaf-328	117	14	in	in	ADP
gujaf-328	117	15	upper	upper	ADJ
gujaf-328	117	16	echelon	echelon	NOUN
gujaf-328	117	17	positions	position	NOUN
gujaf-328	117	18	on	on	ADP
gujaf-328	117	19	carbon	carbon	NOUN
gujaf-328	117	20	disclosure	disclosure	NOUN
gujaf-328	117	21	.	.	PUNCT
gujaf-328	118	1	notably	notably	ADV
gujaf-328	118	2	,	,	PUNCT
gujaf-328	118	3	we	we	PRON
gujaf-328	118	4	differentiate	differentiate	VERB
gujaf-328	118	5	between	between	ADP
gujaf-328	118	6	the	the	DET
gujaf-328	118	7	roles	role	NOUN
gujaf-328	118	8	held	hold	VERB
gujaf-328	118	9	by	by	ADP
gujaf-328	118	10	women	woman	NOUN
gujaf-328	118	11	within	within	ADP
gujaf-328	118	12	the	the	DET
gujaf-328	118	13	firm	firm	NOUN
gujaf-328	118	14	's	's	PART
gujaf-328	118	15	top	top	ADJ
gujaf-328	118	16	positions	position	NOUN
gujaf-328	118	17	,	,	PUNCT
gujaf-328	118	18	such	such	ADJ
gujaf-328	118	19	as	as	ADP
gujaf-328	118	20	board	board	NOUN
gujaf-328	118	21	of	of	ADP
gujaf-328	118	22	directors	director	NOUN
gujaf-328	118	23	,	,	PUNCT
gujaf-328	118	24	ceo	ceo	NOUN
gujaf-328	118	25	,	,	PUNCT
gujaf-328	118	26	and	and	CCONJ
gujaf-328	118	27	board	board	NOUN
gujaf-328	118	28	committees	committee	NOUN
gujaf-328	118	29	,	,	PUNCT
gujaf-328	118	30	which	which	PRON
gujaf-328	118	31	have	have	AUX
gujaf-328	118	32	received	receive	VERB
gujaf-328	118	33	limited	limited	ADJ
gujaf-328	118	34	attention	attention	NOUN
gujaf-328	118	35	in	in	ADP
gujaf-328	118	36	existing	exist	VERB
gujaf-328	118	37	literature	literature	NOUN
gujaf-328	118	38	.	.	PUNCT
gujaf-328	119	1	in	in	ADP
gujaf-328	119	2	addition	addition	NOUN
gujaf-328	119	3	,	,	PUNCT
gujaf-328	119	4	there	there	PRON
gujaf-328	119	5	is	be	VERB
gujaf-328	119	6	less	less	ADJ
gujaf-328	119	7	evidence	evidence	NOUN
gujaf-328	119	8	in	in	ADP
gujaf-328	119	9	the	the	DET
gujaf-328	119	10	literature	literature	NOUN
gujaf-328	119	11	globally	globally	ADV
gujaf-328	119	12	as	as	ADP
gujaf-328	119	13	to	to	ADP
gujaf-328	119	14	the	the	DET
gujaf-328	119	15	relationship	relationship	NOUN
gujaf-328	119	16	between	between	ADP
gujaf-328	119	17	female	female	ADJ
gujaf-328	119	18	ceo	ceo	NOUN
gujaf-328	119	19	and	and	CCONJ
gujaf-328	119	20	gender	gender	NOUN
gujaf-328	119	21	diversity	diversity	NOUN
gujaf-328	119	22	of	of	ADP
gujaf-328	119	23	the	the	DET
gujaf-328	119	24	ac	ac	PROPN
gujaf-328	119	25	effect	effect	NOUN
gujaf-328	119	26	on	on	ADP
gujaf-328	119	27	environmental	environmental	ADJ
gujaf-328	119	28	disclosure	disclosure	NOUN
gujaf-328	119	29	in	in	ADP
gujaf-328	119	30	general	general	ADJ
gujaf-328	119	31	and	and	CCONJ
gujaf-328	119	32	particularly	particularly	ADV
gujaf-328	119	33	carbon	carbon	NOUN
gujaf-328	119	34	disclosure	disclosure	NOUN
gujaf-328	119	35	(	(	PUNCT
gujaf-328	119	36	bravo	bravo	PROPN
gujaf-328	119	37	&	&	CCONJ
gujaf-328	119	38	reguera‐	reguera‐	PROPN
gujaf-328	119	39	alvarado	alvarado	PROPN
gujaf-328	119	40	,	,	PUNCT
gujaf-328	119	41	2018	2018	NUM
gujaf-328	119	42	;	;	PUNCT
gujaf-328	119	43	ararat	ararat	PROPN
gujaf-328	119	44	&	&	CCONJ
gujaf-328	119	45	sayedy	sayedy	PROPN
gujaf-328	119	46	,	,	PUNCT
gujaf-328	119	47	2019	2019	NUM
gujaf-328	119	48	;	;	PUNCT
gujaf-328	119	49	wang	wang	PROPN
gujaf-328	119	50	&	&	CCONJ
gujaf-328	119	51	sun	sun	PROPN
gujaf-328	119	52	,	,	PUNCT
gujaf-328	119	53	2021	2021	NUM
gujaf-328	119	54	)	)	PUNCT
gujaf-328	119	55	.	.	PUNCT
gujaf-328	120	1	as	as	ADP
gujaf-328	120	2	such	such	ADJ
gujaf-328	120	3	,	,	PUNCT
gujaf-328	120	4	this	this	DET
gujaf-328	120	5	study	study	NOUN
gujaf-328	120	6	is	be	AUX
gujaf-328	120	7	one	one	NUM
gujaf-328	120	8	of	of	ADP
gujaf-328	120	9	the	the	DET
gujaf-328	120	10	first	first	ADJ
gujaf-328	120	11	to	to	PART
gujaf-328	120	12	provide	provide	VERB
gujaf-328	120	13	evidence	evidence	NOUN
gujaf-328	120	14	on	on	ADP
gujaf-328	120	15	their	their	PRON
gujaf-328	120	16	relationship	relationship	NOUN
gujaf-328	120	17	in	in	ADP
gujaf-328	120	18	an	an	DET
gujaf-328	120	19	emerging	emerge	VERB
gujaf-328	120	20	nation	nation	NOUN
gujaf-328	120	21	.	.	PUNCT
gujaf-328	121	1	another	another	DET
gujaf-328	121	2	important	important	ADJ
gujaf-328	121	3	gap	gap	NOUN
gujaf-328	121	4	in	in	ADP
gujaf-328	121	5	the	the	DET
gujaf-328	121	6	literature	literature	NOUN
gujaf-328	121	7	is	be	AUX
gujaf-328	121	8	the	the	DET
gujaf-328	121	9	use	use	NOUN
gujaf-328	121	10	of	of	ADP
gujaf-328	121	11	dummy	dummy	NOUN
gujaf-328	121	12	to	to	PART
gujaf-328	121	13	measure	measure	VERB
gujaf-328	121	14	carbon	carbon	NOUN
gujaf-328	121	15	disclosure	disclosure	NOUN
gujaf-328	121	16	(	(	PUNCT
gujaf-328	121	17	e.g.	e.g.	ADV
gujaf-328	121	18	,	,	PUNCT
gujaf-328	121	19	liao	liao	PROPN
gujaf-328	121	20	et	et	PROPN
gujaf-328	121	21	al	al	PROPN
gujaf-328	121	22	.	.	PROPN
gujaf-328	121	23	,	,	PUNCT
gujaf-328	121	24	2015	2015	NUM
gujaf-328	121	25	)	)	PUNCT
gujaf-328	121	26	,	,	PUNCT
gujaf-328	121	27	which	which	PRON
gujaf-328	121	28	does	do	AUX
gujaf-328	121	29	not	not	PART
gujaf-328	121	30	in	in	ADP
gujaf-328	121	31	any	any	DET
gujaf-328	121	32	way	way	NOUN
gujaf-328	121	33	depict	depict	VERB
gujaf-328	121	34	its	its	PRON
gujaf-328	121	35	relevance	relevance	NOUN
gujaf-328	121	36	.	.	PUNCT
gujaf-328	122	1	addressing	address	VERB
gujaf-328	122	2	the	the	DET
gujaf-328	122	3	concerns	concern	NOUN
gujaf-328	122	4	raised	raise	VERB
gujaf-328	122	5	regarding	regard	VERB
gujaf-328	122	6	how	how	SCONJ
gujaf-328	122	7	to	to	PART
gujaf-328	122	8	measure	measure	VERB
gujaf-328	122	9	disclosure	disclosure	NOUN
gujaf-328	122	10	,	,	PUNCT
gujaf-328	122	11	our	our	PRON
gujaf-328	122	12	study	study	NOUN
gujaf-328	122	13	improves	improve	VERB
gujaf-328	122	14	upon	upon	SCONJ
gujaf-328	122	15	the	the	DET
gujaf-328	122	16	limitations	limitation	NOUN
gujaf-328	122	17	of	of	ADP
gujaf-328	122	18	previous	previous	ADJ
gujaf-328	122	19	research	research	NOUN
gujaf-328	122	20	by	by	ADP
gujaf-328	122	21	adopting	adopt	VERB
gujaf-328	122	22	a	a	DET
gujaf-328	122	23	scoring	scoring	NOUN
gujaf-328	122	24	system	system	NOUN
gujaf-328	122	25	and	and	CCONJ
gujaf-328	122	26	checklist	checklist	NOUN
gujaf-328	122	27	that	that	PRON
gujaf-328	122	28	aligns	align	VERB
gujaf-328	122	29	with	with	ADP
gujaf-328	122	30	the	the	DET
gujaf-328	122	31	global	global	ADJ
gujaf-328	122	32	reporting	reporting	NOUN
gujaf-328	122	33	initiative	initiative	NOUN
gujaf-328	122	34	(	(	PUNCT
gujaf-328	122	35	gri	gri	PROPN
gujaf-328	122	36	)	)	PUNCT
gujaf-328	122	37	guidelines	guideline	NOUN
gujaf-328	122	38	,	,	PUNCT
gujaf-328	122	39	as	as	SCONJ
gujaf-328	122	40	recommended	recommend	VERB
gujaf-328	122	41	by	by	ADP
gujaf-328	122	42	scholars	scholar	NOUN
gujaf-328	122	43	(	(	PUNCT
gujaf-328	122	44	such	such	ADJ
gujaf-328	122	45	as	as	ADP
gujaf-328	122	46	muhammad	muhammad	PROPN
gujaf-328	122	47	&	&	CCONJ
gujaf-328	122	48	aryani	aryani	PROPN
gujaf-328	122	49	,	,	PUNCT
gujaf-328	122	50	2021	2021	NUM
gujaf-328	122	51	)	)	PUNCT
gujaf-328	122	52	.	.	PUNCT
gujaf-328	123	1	furthermore	furthermore	ADV
gujaf-328	123	2	,	,	PUNCT
gujaf-328	123	3	there	there	PRON
gujaf-328	123	4	is	be	VERB
gujaf-328	123	5	one	one	NUM
gujaf-328	123	6	of	of	ADP
gujaf-328	123	7	the	the	DET
gujaf-328	123	8	pioneer	pioneer	NOUN
gujaf-328	123	9	studies	study	NOUN
gujaf-328	123	10	conducted	conduct	VERB
gujaf-328	123	11	in	in	ADP
gujaf-328	123	12	developing	develop	VERB
gujaf-328	123	13	nations	nation	NOUN
gujaf-328	123	14	using	use	VERB
gujaf-328	123	15	gri	gri	PROPN
gujaf-328	123	16	standards	standard	NOUN
gujaf-328	123	17	305	305	NUM
gujaf-328	123	18	:	:	PUNCT
gujaf-328	123	19	emission	emission	NOUN
gujaf-328	123	20	checklist	checklist	NOUN
gujaf-328	123	21	to	to	PART
gujaf-328	123	22	capture	capture	VERB
gujaf-328	123	23	carbon	carbon	NOUN
gujaf-328	123	24	data	datum	NOUN
gujaf-328	123	25	.	.	PUNCT
gujaf-328	124	1	therefore	therefore	ADV
gujaf-328	124	2	,	,	PUNCT
gujaf-328	124	3	in	in	ADP
gujaf-328	124	4	an	an	DET
gujaf-328	124	5	attempt	attempt	NOUN
gujaf-328	124	6	to	to	PART
gujaf-328	124	7	bridge	bridge	VERB
gujaf-328	124	8	gaps	gap	NOUN
gujaf-328	124	9	and	and	CCONJ
gujaf-328	124	10	overcome	overcome	VERB
gujaf-328	124	11	the	the	DET
gujaf-328	124	12	limitations	limitation	NOUN
gujaf-328	124	13	in	in	ADP
gujaf-328	124	14	the	the	DET
gujaf-328	124	15	literature	literature	NOUN
gujaf-328	124	16	,	,	PUNCT
gujaf-328	124	17	this	this	DET
gujaf-328	124	18	study	study	NOUN
gujaf-328	124	19	investigated	investigate	VERB
gujaf-328	124	20	the	the	DET
gujaf-328	124	21	impact	impact	NOUN
gujaf-328	124	22	of	of	ADP
gujaf-328	124	23	women	woman	NOUN
gujaf-328	124	24	in	in	ADP
gujaf-328	124	25	top	top	ADJ
gujaf-328	124	26	-	-	PUNCT
gujaf-328	124	27	echelon	echelon	NOUN
gujaf-328	124	28	positions	position	NOUN
gujaf-328	124	29	on	on	ADP
gujaf-328	124	30	carbon	carbon	NOUN
gujaf-328	124	31	emission	emission	NOUN
gujaf-328	124	32	disclosures	disclosure	NOUN
gujaf-328	124	33	in	in	ADP
gujaf-328	124	34	a	a	DET
gujaf-328	124	35	developing	develop	VERB
gujaf-328	124	36	nation	nation	NOUN
gujaf-328	124	37	context	context	NOUN
gujaf-328	124	38	.	.	PUNCT
gujaf-328	125	1	this	this	DET
gujaf-328	125	2	study	study	NOUN
gujaf-328	125	3	is	be	AUX
gujaf-328	125	4	motivated	motivate	VERB
gujaf-328	125	5	by	by	ADP
gujaf-328	125	6	the	the	DET
gujaf-328	125	7	dearth	dearth	NOUN
gujaf-328	125	8	of	of	ADP
gujaf-328	125	9	studies	study	NOUN
gujaf-328	125	10	on	on	ADP
gujaf-328	125	11	carbon	carbon	NOUN
gujaf-328	125	12	disclosure	disclosure	NOUN
gujaf-328	125	13	in	in	ADP
gujaf-328	125	14	nigeria	nigeria	PROPN
gujaf-328	125	15	,	,	PUNCT
gujaf-328	125	16	even	even	ADV
gujaf-328	125	17	though	though	SCONJ
gujaf-328	125	18	the	the	DET
gujaf-328	125	19	country	country	NOUN
gujaf-328	125	20	is	be	AUX
gujaf-328	125	21	among	among	ADP
gujaf-328	125	22	the	the	DET
gujaf-328	125	23	countries	country	NOUN
gujaf-328	125	24	with	with	ADP
gujaf-328	125	25	serious	serious	ADJ
gujaf-328	125	26	environmental	environmental	ADJ
gujaf-328	125	27	problems	problem	NOUN
gujaf-328	125	28	.	.	PUNCT
gujaf-328	126	1	2.0	2.0	NUM
gujaf-328	126	2	literature	literature	NOUN
gujaf-328	126	3	review	review	NOUN
gujaf-328	126	4	gender	gender	NOUN
gujaf-328	126	5	inclusion	inclusion	NOUN
gujaf-328	126	6	is	be	AUX
gujaf-328	126	7	considered	consider	VERB
gujaf-328	126	8	one	one	NUM
gujaf-328	126	9	of	of	ADP
gujaf-328	126	10	the	the	DET
gujaf-328	126	11	most	most	ADV
gujaf-328	126	12	intriguing	intriguing	ADJ
gujaf-328	126	13	human	human	ADJ
gujaf-328	126	14	nature	nature	NOUN
gujaf-328	126	15	explored	explore	VERB
gujaf-328	126	16	across	across	ADP
gujaf-328	126	17	several	several	ADJ
gujaf-328	126	18	studies	study	NOUN
gujaf-328	126	19	(	(	PUNCT
gujaf-328	126	20	fernandez‐feijoo	fernandez‐feijoo	NOUN
gujaf-328	126	21	et	et	PROPN
gujaf-328	126	22	al	al	PROPN
gujaf-328	126	23	.	.	PROPN
gujaf-328	126	24	,	,	PUNCT
gujaf-328	126	25	2014	2014	NUM
gujaf-328	126	26	;	;	PUNCT
gujaf-328	126	27	galbreath	galbreath	PROPN
gujaf-328	126	28	&	&	CCONJ
gujaf-328	126	29	tisch	tisch	PROPN
gujaf-328	126	30	,	,	PUNCT
gujaf-328	126	31	2020	2020	NUM
gujaf-328	126	32	;	;	PUNCT
gujaf-328	126	33	liao	liao	PROPN
gujaf-328	126	34	et	et	PROPN
gujaf-328	126	35	al	al	PROPN
gujaf-328	126	36	.	.	PROPN
gujaf-328	126	37	,	,	PUNCT
gujaf-328	126	38	2015	2015	NUM
gujaf-328	126	39	)	)	PUNCT
gujaf-328	126	40	.	.	PUNCT
gujaf-328	127	1	gender	gender	NOUN
gujaf-328	127	2	diversity	diversity	NOUN
gujaf-328	127	3	can	can	AUX
gujaf-328	127	4	be	be	AUX
gujaf-328	127	5	evaluated	evaluate	VERB
gujaf-328	127	6	at	at	ADP
gujaf-328	127	7	various	various	ADJ
gujaf-328	127	8	levels	level	NOUN
gujaf-328	127	9	within	within	ADP
gujaf-328	127	10	an	an	DET
gujaf-328	127	11	organization	organization	NOUN
gujaf-328	127	12	,	,	PUNCT
gujaf-328	127	13	and	and	CCONJ
gujaf-328	127	14	an	an	DET
gujaf-328	127	15	increasing	increase	VERB
gujaf-328	127	16	area	area	NOUN
gujaf-328	127	17	of	of	ADP
gujaf-328	127	18	research	research	NOUN
gujaf-328	127	19	has	have	AUX
gujaf-328	127	20	examined	examine	VERB
gujaf-328	127	21	the	the	DET
gujaf-328	127	22	impact	impact	NOUN
gujaf-328	127	23	of	of	ADP
gujaf-328	127	24	gender	gender	NOUN
gujaf-328	127	25	diversity	diversity	NOUN
gujaf-328	127	26	on	on	ADP
gujaf-328	127	27	organizational	organizational	ADJ
gujaf-328	127	28	outcomes	outcome	NOUN
gujaf-328	127	29	.	.	PUNCT
gujaf-328	128	1	these	these	PRON
gujaf-328	128	2	include	include	VERB
gujaf-328	128	3	https://link.springer.com/article/10.1007/s10997-021-09604-7#ref-cr87	https://link.springer.com/article/10.1007/s10997-021-09604-7#ref-cr87	PROPN
gujaf-328	128	4	gusau	gusau	ADJ
gujaf-328	128	5	journal	journal	PROPN
gujaf-328	128	6	of	of	ADP
gujaf-328	128	7	accounting	accounting	NOUN
gujaf-328	128	8	and	and	CCONJ
gujaf-328	128	9	finance	finance	NOUN
gujaf-328	128	10	,	,	PUNCT
gujaf-328	128	11	vol	vol	NOUN
gujaf-328	128	12	.	.	PROPN
gujaf-328	128	13	5	5	NUM
gujaf-328	128	14	,	,	PUNCT
gujaf-328	128	15	issue	issue	NOUN
gujaf-328	128	16	2	2	NUM
gujaf-328	128	17	,	,	PUNCT
gujaf-328	128	18	october	october	PROPN
gujaf-328	128	19	,	,	PUNCT
gujaf-328	128	20	2024	2024	NUM
gujaf-328	128	21	36	36	NUM
gujaf-328	128	22	studies	study	NOUN
gujaf-328	128	23	focused	focus	VERB
gujaf-328	128	24	on	on	ADP
gujaf-328	128	25	gender	gender	NOUN
gujaf-328	128	26	diversity	diversity	NOUN
gujaf-328	128	27	at	at	ADP
gujaf-328	128	28	the	the	DET
gujaf-328	128	29	board	board	NOUN
gujaf-328	128	30	level	level	NOUN
gujaf-328	128	31	(	(	PUNCT
gujaf-328	128	32	cucari	cucari	NOUN
gujaf-328	128	33	et	et	PROPN
gujaf-328	128	34	al	al	PROPN
gujaf-328	128	35	.	.	PROPN
gujaf-328	128	36	,	,	PUNCT
gujaf-328	128	37	2018	2018	NUM
gujaf-328	128	38	;	;	PUNCT
gujaf-328	128	39	dang	dang	PROPN
gujaf-328	128	40	&	&	CCONJ
gujaf-328	128	41	nguyen	nguyen	PROPN
gujaf-328	128	42	,	,	PUNCT
gujaf-328	128	43	2016	2016	NUM
gujaf-328	128	44	)	)	PUNCT
gujaf-328	128	45	,	,	PUNCT
gujaf-328	128	46	gender	gender	NOUN
gujaf-328	128	47	diversity	diversity	NOUN
gujaf-328	128	48	within	within	ADP
gujaf-328	128	49	board	board	NOUN
gujaf-328	128	50	committees	committee	NOUN
gujaf-328	128	51	such	such	ADJ
gujaf-328	128	52	as	as	ADP
gujaf-328	128	53	audit	audit	NOUN
gujaf-328	128	54	committees	committee	NOUN
gujaf-328	128	55	(	(	PUNCT
gujaf-328	128	56	bravo	bravo	PROPN
gujaf-328	128	57	&	&	CCONJ
gujaf-328	128	58	reguera	reguera	PROPN
gujaf-328	128	59	-	-	PUNCT
gujaf-328	128	60	alvarado	alvarado	PROPN
gujaf-328	128	61	,	,	PUNCT
gujaf-328	128	62	2018	2018	NUM
gujaf-328	128	63	;	;	PUNCT
gujaf-328	128	64	ararat	ararat	PROPN
gujaf-328	128	65	&	&	CCONJ
gujaf-328	128	66	sayedy	sayedy	PROPN
gujaf-328	128	67	,	,	PUNCT
gujaf-328	128	68	2019	2019	NUM
gujaf-328	128	69	)	)	PUNCT
gujaf-328	128	70	,	,	PUNCT
gujaf-328	128	71	and	and	CCONJ
gujaf-328	128	72	gender	gender	NOUN
gujaf-328	128	73	diversity	diversity	NOUN
gujaf-328	128	74	among	among	ADP
gujaf-328	128	75	ceos	ceos	NOUN
gujaf-328	128	76	(	(	PUNCT
gujaf-328	128	77	smith	smith	PROPN
gujaf-328	128	78	et	et	PROPN
gujaf-328	128	79	al	al	PROPN
gujaf-328	128	80	.	.	PROPN
gujaf-328	128	81	,	,	PUNCT
gujaf-328	128	82	2006	2006	NUM
gujaf-328	128	83	;	;	PUNCT
gujaf-328	128	84	glass	glass	NOUN
gujaf-328	128	85	et	et	PROPN
gujaf-328	128	86	al	al	PROPN
gujaf-328	128	87	.	.	PROPN
gujaf-328	128	88	,	,	PUNCT
gujaf-328	128	89	2016	2016	NUM
gujaf-328	128	90	)	)	PUNCT
gujaf-328	128	91	.	.	PUNCT
gujaf-328	129	1	the	the	DET
gujaf-328	129	2	underlying	underlie	VERB
gujaf-328	129	3	reasoning	reasoning	NOUN
gujaf-328	129	4	behind	behind	ADP
gujaf-328	129	5	this	this	PRON
gujaf-328	129	6	is	be	AUX
gujaf-328	129	7	that	that	SCONJ
gujaf-328	129	8	boards	board	NOUN
gujaf-328	129	9	,	,	PUNCT
gujaf-328	129	10	board	board	NOUN
gujaf-328	129	11	committees	committee	NOUN
gujaf-328	129	12	,	,	PUNCT
gujaf-328	129	13	and	and	CCONJ
gujaf-328	129	14	ceos	ceo	NOUN
gujaf-328	129	15	can	can	AUX
gujaf-328	129	16	influence	influence	VERB
gujaf-328	129	17	organizational	organizational	ADJ
gujaf-328	129	18	decisions	decision	NOUN
gujaf-328	129	19	and	and	CCONJ
gujaf-328	129	20	strategies	strategy	NOUN
gujaf-328	129	21	.	.	PUNCT
gujaf-328	130	1	for	for	ADP
gujaf-328	130	2	this	this	DET
gujaf-328	130	3	study	study	NOUN
gujaf-328	130	4	,	,	PUNCT
gujaf-328	130	5	gender	gender	NOUN
gujaf-328	130	6	diversity	diversity	NOUN
gujaf-328	130	7	is	be	AUX
gujaf-328	130	8	defined	define	VERB
gujaf-328	130	9	as	as	ADP
gujaf-328	130	10	the	the	DET
gujaf-328	130	11	active	active	ADJ
gujaf-328	130	12	participation	participation	NOUN
gujaf-328	130	13	of	of	ADP
gujaf-328	130	14	both	both	DET
gujaf-328	130	15	men	man	NOUN
gujaf-328	130	16	and	and	CCONJ
gujaf-328	130	17	women	woman	NOUN
gujaf-328	130	18	on	on	ADP
gujaf-328	130	19	the	the	DET
gujaf-328	130	20	board	board	NOUN
gujaf-328	130	21	and	and	CCONJ
gujaf-328	130	22	its	its	PRON
gujaf-328	130	23	committees	committee	NOUN
gujaf-328	130	24	.	.	PUNCT
gujaf-328	131	1	board	board	NOUN
gujaf-328	131	2	gender	gender	NOUN
gujaf-328	131	3	diversity	diversity	NOUN
gujaf-328	131	4	the	the	DET
gujaf-328	131	5	concept	concept	NOUN
gujaf-328	131	6	of	of	ADP
gujaf-328	131	7	board	board	NOUN
gujaf-328	131	8	diversity	diversity	NOUN
gujaf-328	131	9	is	be	AUX
gujaf-328	131	10	investigated	investigate	VERB
gujaf-328	131	11	from	from	ADP
gujaf-328	131	12	a	a	DET
gujaf-328	131	13	resource	resource	NOUN
gujaf-328	131	14	dependency	dependency	NOUN
gujaf-328	131	15	theory	theory	NOUN
gujaf-328	131	16	viewpoint	viewpoint	NOUN
gujaf-328	131	17	,	,	PUNCT
gujaf-328	131	18	which	which	PRON
gujaf-328	131	19	was	be	AUX
gujaf-328	131	20	proposed	propose	VERB
gujaf-328	131	21	by	by	ADP
gujaf-328	131	22	pfeffer	pfeffer	PROPN
gujaf-328	131	23	and	and	CCONJ
gujaf-328	131	24	salancik	salancik	VERB
gujaf-328	131	25	in	in	ADP
gujaf-328	131	26	1978	1978	NUM
gujaf-328	131	27	.	.	PUNCT
gujaf-328	132	1	this	this	DET
gujaf-328	132	2	theory	theory	NOUN
gujaf-328	132	3	explains	explain	VERB
gujaf-328	132	4	how	how	SCONJ
gujaf-328	132	5	an	an	DET
gujaf-328	132	6	organisation	organisation	NOUN
gujaf-328	132	7	's	's	PART
gujaf-328	132	8	behaviour	behaviour	NOUN
gujaf-328	132	9	is	be	AUX
gujaf-328	132	10	determined	determine	VERB
gujaf-328	132	11	by	by	ADP
gujaf-328	132	12	its	its	PRON
gujaf-328	132	13	need	need	NOUN
gujaf-328	132	14	to	to	PART
gujaf-328	132	15	acquire	acquire	VERB
gujaf-328	132	16	resources	resource	NOUN
gujaf-328	132	17	from	from	ADP
gujaf-328	132	18	its	its	PRON
gujaf-328	132	19	external	external	ADJ
gujaf-328	132	20	environment	environment	NOUN
gujaf-328	132	21	.	.	PUNCT
gujaf-328	133	1	carter	carter	PROPN
gujaf-328	133	2	et	et	PROPN
gujaf-328	133	3	al	al	PROPN
gujaf-328	133	4	.	.	PROPN
gujaf-328	134	1	(	(	PUNCT
gujaf-328	134	2	2010	2010	NUM
gujaf-328	134	3	)	)	PUNCT
gujaf-328	134	4	contends	contend	VERB
gujaf-328	134	5	that	that	SCONJ
gujaf-328	134	6	diversity	diversity	NOUN
gujaf-328	134	7	on	on	ADP
gujaf-328	134	8	an	an	DET
gujaf-328	134	9	organisation	organisation	NOUN
gujaf-328	134	10	's	's	PART
gujaf-328	134	11	board	board	NOUN
gujaf-328	134	12	,	,	PUNCT
gujaf-328	134	13	which	which	PRON
gujaf-328	134	14	improves	improve	VERB
gujaf-328	134	15	decision	decision	NOUN
gujaf-328	134	16	-	-	PUNCT
gujaf-328	134	17	making	making	NOUN
gujaf-328	134	18	,	,	PUNCT
gujaf-328	134	19	can	can	AUX
gujaf-328	134	20	be	be	AUX
gujaf-328	134	21	justified	justify	VERB
gujaf-328	134	22	by	by	ADP
gujaf-328	134	23	the	the	DET
gujaf-328	134	24	idea	idea	NOUN
gujaf-328	134	25	of	of	ADP
gujaf-328	134	26	resource	resource	NOUN
gujaf-328	134	27	dependency	dependency	NOUN
gujaf-328	134	28	theory	theory	NOUN
gujaf-328	134	29	.	.	PUNCT
gujaf-328	135	1	the	the	DET
gujaf-328	135	2	theory	theory	NOUN
gujaf-328	135	3	suggests	suggest	VERB
gujaf-328	135	4	that	that	SCONJ
gujaf-328	135	5	gender	gender	NOUN
gujaf-328	135	6	diversity	diversity	NOUN
gujaf-328	135	7	,	,	PUNCT
gujaf-328	135	8	particularly	particularly	ADV
gujaf-328	135	9	with	with	ADP
gujaf-328	135	10	respect	respect	NOUN
gujaf-328	135	11	to	to	ADP
gujaf-328	135	12	traits	trait	NOUN
gujaf-328	135	13	traditionally	traditionally	ADV
gujaf-328	135	14	associated	associate	VERB
gujaf-328	135	15	with	with	ADP
gujaf-328	135	16	women	woman	NOUN
gujaf-328	135	17	,	,	PUNCT
gujaf-328	135	18	represents	represent	VERB
gujaf-328	135	19	an	an	DET
gujaf-328	135	20	essential	essential	ADJ
gujaf-328	135	21	resource	resource	NOUN
gujaf-328	135	22	for	for	ADP
gujaf-328	135	23	promoting	promote	VERB
gujaf-328	135	24	an	an	DET
gujaf-328	135	25	environmentally	environmentally	ADV
gujaf-328	135	26	conscious	conscious	ADJ
gujaf-328	135	27	strategy	strategy	NOUN
gujaf-328	135	28	(	(	PUNCT
gujaf-328	135	29	fernandez	fernandez	NOUN
gujaf-328	135	30	-	-	PUNCT
gujaf-328	135	31	feijoo	feijoo	NOUN
gujaf-328	135	32	et	et	PROPN
gujaf-328	135	33	al	al	PROPN
gujaf-328	135	34	.	.	PROPN
gujaf-328	135	35	,	,	PUNCT
gujaf-328	135	36	2014	2014	NUM
gujaf-328	135	37	)	)	PUNCT
gujaf-328	135	38	.	.	PUNCT
gujaf-328	136	1	kim	kim	PROPN
gujaf-328	136	2	(	(	PUNCT
gujaf-328	136	3	2022	2022	NUM
gujaf-328	136	4	)	)	PUNCT
gujaf-328	136	5	conducted	conduct	VERB
gujaf-328	136	6	a	a	DET
gujaf-328	136	7	study	study	NOUN
gujaf-328	136	8	on	on	ADP
gujaf-328	136	9	the	the	DET
gujaf-328	136	10	impact	impact	NOUN
gujaf-328	136	11	of	of	ADP
gujaf-328	136	12	female	female	ADJ
gujaf-328	136	13	directors	director	NOUN
gujaf-328	136	14	on	on	ADP
gujaf-328	136	15	the	the	DET
gujaf-328	136	16	voluntary	voluntary	ADJ
gujaf-328	136	17	disclosure	disclosure	NOUN
gujaf-328	136	18	of	of	ADP
gujaf-328	136	19	carbon	carbon	NOUN
gujaf-328	136	20	emissions	emission	NOUN
gujaf-328	136	21	information	information	NOUN
gujaf-328	136	22	.	.	PUNCT
gujaf-328	137	1	the	the	DET
gujaf-328	137	2	research	research	NOUN
gujaf-328	137	3	utilized	utilize	VERB
gujaf-328	137	4	9,406	9,406	NUM
gujaf-328	137	5	firm	firm	ADJ
gujaf-328	137	6	-	-	PUNCT
gujaf-328	137	7	year	year	NOUN
gujaf-328	137	8	observations	observation	NOUN
gujaf-328	137	9	spanning	span	VERB
gujaf-328	137	10	from	from	ADP
gujaf-328	137	11	2014	2014	NUM
gujaf-328	137	12	to	to	ADP
gujaf-328	137	13	2020	2020	NUM
gujaf-328	137	14	in	in	ADP
gujaf-328	137	15	south	south	PROPN
gujaf-328	137	16	korea	korea	PROPN
gujaf-328	137	17	.	.	PUNCT
gujaf-328	138	1	the	the	DET
gujaf-328	138	2	results	result	NOUN
gujaf-328	138	3	indicate	indicate	VERB
gujaf-328	138	4	that	that	DET
gujaf-328	138	5	female	female	ADJ
gujaf-328	138	6	representation	representation	NOUN
gujaf-328	138	7	on	on	ADP
gujaf-328	138	8	board	board	NOUN
gujaf-328	138	9	significantly	significantly	ADV
gujaf-328	138	10	improves	improve	VERB
gujaf-328	138	11	the	the	DET
gujaf-328	138	12	voluntary	voluntary	ADJ
gujaf-328	138	13	disclosure	disclosure	NOUN
gujaf-328	138	14	of	of	ADP
gujaf-328	138	15	carbon	carbon	NOUN
gujaf-328	138	16	emission	emission	NOUN
gujaf-328	138	17	information	information	NOUN
gujaf-328	138	18	.	.	PUNCT
gujaf-328	139	1	tingbani	tingbani	PROPN
gujaf-328	139	2	et	et	PROPN
gujaf-328	139	3	al	al	PROPN
gujaf-328	139	4	.	.	PROPN
gujaf-328	139	5	(	(	PUNCT
gujaf-328	139	6	2020	2020	NUM
gujaf-328	139	7	)	)	PUNCT
gujaf-328	139	8	investigated	investigate	VERB
gujaf-328	139	9	how	how	SCONJ
gujaf-328	139	10	board	board	NOUN
gujaf-328	139	11	gender	gender	NOUN
gujaf-328	139	12	diversity	diversity	NOUN
gujaf-328	139	13	affects	affect	VERB
gujaf-328	139	14	greenhouse	greenhouse	NOUN
gujaf-328	139	15	gas	gas	NOUN
gujaf-328	139	16	disclosures	disclosure	NOUN
gujaf-328	139	17	,	,	PUNCT
gujaf-328	139	18	using	use	VERB
gujaf-328	139	19	215	215	NUM
gujaf-328	139	20	sampled	sample	VERB
gujaf-328	139	21	publicly	publicly	ADV
gujaf-328	139	22	quoted	quote	VERB
gujaf-328	139	23	firms	firm	NOUN
gujaf-328	139	24	on	on	ADP
gujaf-328	139	25	the	the	DET
gujaf-328	139	26	london	london	PROPN
gujaf-328	139	27	stock	stock	NOUN
gujaf-328	139	28	exchange	exchange	PROPN
gujaf-328	139	29	.	.	PUNCT
gujaf-328	140	1	findings	finding	NOUN
gujaf-328	140	2	shows	show	VERB
gujaf-328	140	3	that	that	SCONJ
gujaf-328	140	4	board	board	NOUN
gujaf-328	140	5	gender	gender	NOUN
gujaf-328	140	6	diversity	diversity	NOUN
gujaf-328	140	7	has	have	VERB
gujaf-328	140	8	a	a	DET
gujaf-328	140	9	strong	strong	ADJ
gujaf-328	140	10	positive	positive	ADJ
gujaf-328	140	11	impact	impact	NOUN
gujaf-328	140	12	on	on	ADP
gujaf-328	140	13	greenhouse	greenhouse	NOUN
gujaf-328	140	14	gas	gas	NOUN
gujaf-328	140	15	disclosures	disclosure	NOUN
gujaf-328	140	16	.	.	PUNCT
gujaf-328	141	1	ben	ben	PROPN
gujaf-328	141	2	-	-	PUNCT
gujaf-328	141	3	amar	amar	PROPN
gujaf-328	141	4	et	et	PROPN
gujaf-328	141	5	al	al	PROPN
gujaf-328	141	6	.	.	PROPN
gujaf-328	141	7	(	(	PUNCT
gujaf-328	141	8	2015	2015	NUM
gujaf-328	141	9	)	)	PUNCT
gujaf-328	141	10	reported	report	VERB
gujaf-328	141	11	similar	similar	ADJ
gujaf-328	141	12	empirical	empirical	ADJ
gujaf-328	141	13	findings	finding	NOUN
gujaf-328	141	14	,	,	PUNCT
gujaf-328	141	15	as	as	SCONJ
gujaf-328	141	16	they	they	PRON
gujaf-328	141	17	discovered	discover	VERB
gujaf-328	141	18	that	that	SCONJ
gujaf-328	141	19	female	female	ADJ
gujaf-328	141	20	directors	director	NOUN
gujaf-328	141	21	enhance	enhance	VERB
gujaf-328	141	22	the	the	DET
gujaf-328	141	23	probability	probability	NOUN
gujaf-328	141	24	of	of	ADP
gujaf-328	141	25	voluntary	voluntary	ADJ
gujaf-328	141	26	greenhouse	greenhouse	NOUN
gujaf-328	141	27	gas	gas	NOUN
gujaf-328	141	28	emissions	emission	NOUN
gujaf-328	141	29	disclosure	disclosure	NOUN
gujaf-328	141	30	.	.	PUNCT
gujaf-328	142	1	the	the	DET
gujaf-328	142	2	study	study	NOUN
gujaf-328	142	3	utilized	utilize	VERB
gujaf-328	142	4	a	a	DET
gujaf-328	142	5	sample	sample	NOUN
gujaf-328	142	6	of	of	ADP
gujaf-328	142	7	541	541	NUM
gujaf-328	142	8	quoted	quote	VERB
gujaf-328	142	9	canadian	canadian	ADJ
gujaf-328	142	10	companies	company	NOUN
gujaf-328	142	11	covered	cover	VERB
gujaf-328	142	12	in	in	ADP
gujaf-328	142	13	the	the	DET
gujaf-328	142	14	cdp	cdp	PROPN
gujaf-328	142	15	canada	canada	PROPN
gujaf-328	142	16	annual	annual	ADJ
gujaf-328	142	17	survey	survey	NOUN
gujaf-328	142	18	from	from	ADP
gujaf-328	142	19	2008	2008	NUM
gujaf-328	142	20	to	to	ADP
gujaf-328	142	21	2014	2014	NUM
gujaf-328	142	22	.	.	PUNCT
gujaf-328	143	1	charumathi	charumathi	PROPN
gujaf-328	143	2	and	and	CCONJ
gujaf-328	143	3	rahman	rahman	PROPN
gujaf-328	143	4	(	(	PUNCT
gujaf-328	143	5	2019	2019	NUM
gujaf-328	143	6	)	)	PUNCT
gujaf-328	143	7	conducted	conduct	VERB
gujaf-328	143	8	a	a	DET
gujaf-328	143	9	study	study	NOUN
gujaf-328	143	10	and	and	CCONJ
gujaf-328	143	11	found	find	VERB
gujaf-328	143	12	that	that	SCONJ
gujaf-328	143	13	board	board	NOUN
gujaf-328	143	14	gender	gender	NOUN
gujaf-328	143	15	diversity	diversity	NOUN
gujaf-328	143	16	has	have	VERB
gujaf-328	143	17	a	a	DET
gujaf-328	143	18	positive	positive	ADJ
gujaf-328	143	19	impact	impact	NOUN
gujaf-328	143	20	on	on	ADP
gujaf-328	143	21	climate	climate	NOUN
gujaf-328	143	22	change	change	NOUN
gujaf-328	143	23	-	-	PUNCT
gujaf-328	143	24	related	relate	VERB
gujaf-328	143	25	disclosure	disclosure	NOUN
gujaf-328	143	26	in	in	ADP
gujaf-328	143	27	india	india	PROPN
gujaf-328	143	28	.	.	PUNCT
gujaf-328	144	1	hollindale	hollindale	NOUN
gujaf-328	144	2	et	et	PROPN
gujaf-328	144	3	al	al	PROPN
gujaf-328	144	4	.	.	PROPN
gujaf-328	145	1	(	(	PUNCT
gujaf-328	145	2	2017	2017	NUM
gujaf-328	145	3	)	)	PUNCT
gujaf-328	145	4	arrived	arrive	VERB
gujaf-328	145	5	at	at	ADP
gujaf-328	145	6	a	a	DET
gujaf-328	145	7	similar	similar	ADJ
gujaf-328	145	8	finding	finding	NOUN
gujaf-328	145	9	,	,	PUNCT
gujaf-328	145	10	as	as	SCONJ
gujaf-328	145	11	they	they	PRON
gujaf-328	145	12	discovered	discover	VERB
gujaf-328	145	13	that	that	SCONJ
gujaf-328	145	14	several	several	ADJ
gujaf-328	145	15	female	female	ADJ
gujaf-328	145	16	directors	director	NOUN
gujaf-328	145	17	were	be	AUX
gujaf-328	145	18	more	more	ADV
gujaf-328	145	19	likely	likely	ADJ
gujaf-328	145	20	to	to	PART
gujaf-328	145	21	provide	provide	VERB
gujaf-328	145	22	higherquality	higherquality	NOUN
gujaf-328	145	23	ghg	ghg	PROPN
gujaf-328	145	24	emissions	emission	NOUN
gujaf-328	145	25	-	-	PUNCT
gujaf-328	145	26	related	relate	VERB
gujaf-328	145	27	disclosures	disclosure	NOUN
gujaf-328	145	28	in	in	ADP
gujaf-328	145	29	australia	australia	PROPN
gujaf-328	145	30	.	.	PUNCT
gujaf-328	146	1	hussain	hussain	PROPN
gujaf-328	146	2	et	et	PROPN
gujaf-328	146	3	al	al	PROPN
gujaf-328	146	4	.	.	PROPN
gujaf-328	147	1	(	(	PUNCT
gujaf-328	147	2	2017	2017	NUM
gujaf-328	147	3	)	)	PUNCT
gujaf-328	147	4	also	also	ADV
gujaf-328	147	5	found	find	VERB
gujaf-328	147	6	that	that	SCONJ
gujaf-328	147	7	women	woman	NOUN
gujaf-328	147	8	on	on	ADP
gujaf-328	147	9	board	board	NOUN
gujaf-328	147	10	have	have	VERB
gujaf-328	147	11	a	a	DET
gujaf-328	147	12	significant	significant	ADJ
gujaf-328	147	13	and	and	CCONJ
gujaf-328	147	14	positive	positive	ADJ
gujaf-328	147	15	impact	impact	NOUN
gujaf-328	147	16	on	on	ADP
gujaf-328	147	17	carbon	carbon	NOUN
gujaf-328	147	18	disclosure	disclosure	NOUN
gujaf-328	147	19	using	use	VERB
gujaf-328	147	20	global	global	ADJ
gujaf-328	147	21	data	datum	NOUN
gujaf-328	147	22	from	from	ADP
gujaf-328	147	23	331	331	NUM
gujaf-328	147	24	companies	company	NOUN
gujaf-328	147	25	in	in	ADP
gujaf-328	147	26	33	33	NUM
gujaf-328	147	27	countries	country	NOUN
gujaf-328	147	28	from	from	ADP
gujaf-328	147	29	2011	2011	NUM
gujaf-328	147	30	to	to	ADP
gujaf-328	147	31	2013	2013	NUM
gujaf-328	147	32	.	.	PUNCT
gujaf-328	148	1	carbon	carbon	NOUN
gujaf-328	148	2	disclosure	disclosure	NOUN
gujaf-328	148	3	was	be	AUX
gujaf-328	148	4	captured	capture	VERB
gujaf-328	148	5	using	use	VERB
gujaf-328	148	6	carbon	carbon	NOUN
gujaf-328	148	7	disclosure	disclosure	NOUN
gujaf-328	148	8	scores	score	NOUN
gujaf-328	148	9	from	from	ADP
gujaf-328	148	10	cdp	cdp	PROPN
gujaf-328	148	11	index	index	NOUN
gujaf-328	148	12	.	.	PUNCT
gujaf-328	149	1	the	the	DET
gujaf-328	149	2	empirical	empirical	ADJ
gujaf-328	149	3	result	result	NOUN
gujaf-328	149	4	shows	show	VERB
gujaf-328	149	5	that	that	PRON
gujaf-328	149	6	.	.	PUNCT
gujaf-328	150	1	liao	liao	PROPN
gujaf-328	150	2	et	et	PROPN
gujaf-328	150	3	al	al	PROPN
gujaf-328	150	4	.	.	PROPN
gujaf-328	151	1	(	(	PUNCT
gujaf-328	151	2	2014	2014	NUM
gujaf-328	151	3	)	)	PUNCT
gujaf-328	151	4	also	also	ADV
gujaf-328	151	5	found	find	VERB
gujaf-328	151	6	that	that	SCONJ
gujaf-328	151	7	gender	gender	NOUN
gujaf-328	151	8	diversity	diversity	NOUN
gujaf-328	151	9	is	be	AUX
gujaf-328	151	10	significantly	significantly	ADV
gujaf-328	151	11	and	and	CCONJ
gujaf-328	151	12	positively	positively	ADV
gujaf-328	151	13	related	relate	VERB
gujaf-328	151	14	to	to	ADP
gujaf-328	151	15	the	the	DET
gujaf-328	151	16	propensity	propensity	NOUN
gujaf-328	151	17	and	and	CCONJ
gujaf-328	151	18	level	level	NOUN
gujaf-328	151	19	of	of	ADP
gujaf-328	151	20	carbon	carbon	NOUN
gujaf-328	151	21	disclosure	disclosure	NOUN
gujaf-328	151	22	using	use	VERB
gujaf-328	151	23	data	datum	NOUN
gujaf-328	151	24	from	from	ADP
gujaf-328	151	25	329	329	NUM
gujaf-328	151	26	of	of	ADP
gujaf-328	151	27	the	the	DET
gujaf-328	151	28	largest	large	ADJ
gujaf-328	151	29	corporations	corporation	NOUN
gujaf-328	151	30	in	in	ADP
gujaf-328	151	31	the	the	DET
gujaf-328	151	32	united	united	ADJ
gujaf-328	151	33	kingdom	kingdom	NOUN
gujaf-328	151	34	for	for	ADP
gujaf-328	151	35	the	the	DET
gujaf-328	151	36	year	year	NOUN
gujaf-328	151	37	2011	2011	NUM
gujaf-328	151	38	.	.	PUNCT
gujaf-328	152	1	findings	finding	NOUN
gujaf-328	152	2	revealed	reveal	VERB
gujaf-328	152	3	that	that	SCONJ
gujaf-328	152	4	the	the	PRON
gujaf-328	152	5	.	.	PUNCT
gujaf-328	153	1	nevertheless	nevertheless	ADV
gujaf-328	153	2	,	,	PUNCT
gujaf-328	153	3	both	both	DET
gujaf-328	153	4	studies	study	NOUN
gujaf-328	153	5	could	could	AUX
gujaf-328	153	6	be	be	AUX
gujaf-328	153	7	enhanced	enhance	VERB
gujaf-328	153	8	by	by	ADP
gujaf-328	153	9	expanding	expand	VERB
gujaf-328	153	10	the	the	DET
gujaf-328	153	11	time	time	NOUN
gujaf-328	153	12	horizon	horizon	NOUN
gujaf-328	153	13	and	and	CCONJ
gujaf-328	153	14	covering	cover	VERB
gujaf-328	153	15	a	a	DET
gujaf-328	153	16	greater	great	ADJ
gujaf-328	153	17	number	number	NOUN
gujaf-328	153	18	of	of	ADP
gujaf-328	153	19	reporting	reporting	NOUN
gujaf-328	153	20	periods	period	NOUN
gujaf-328	153	21	.	.	PUNCT
gujaf-328	154	1	contrary	contrary	ADJ
gujaf-328	154	2	to	to	ADP
gujaf-328	154	3	the	the	DET
gujaf-328	154	4	above	above	ADJ
gujaf-328	154	5	,	,	PUNCT
gujaf-328	154	6	astuti	astuti	NOUN
gujaf-328	154	7	and	and	CCONJ
gujaf-328	154	8	setiany	setiany	NOUN
gujaf-328	154	9	(	(	PUNCT
gujaf-328	154	10	2021	2021	NUM
gujaf-328	154	11	)	)	PUNCT
gujaf-328	154	12	provided	provide	VERB
gujaf-328	154	13	empirical	empirical	ADJ
gujaf-328	154	14	evidence	evidence	NOUN
gujaf-328	154	15	that	that	PRON
gujaf-328	154	16	board	board	NOUN
gujaf-328	154	17	gender	gender	NOUN
gujaf-328	154	18	diversity	diversity	NOUN
gujaf-328	154	19	has	have	AUX
gujaf-328	154	20	no	no	DET
gujaf-328	154	21	significant	significant	ADJ
gujaf-328	154	22	impact	impact	NOUN
gujaf-328	154	23	on	on	ADP
gujaf-328	154	24	carbon	carbon	NOUN
gujaf-328	154	25	emission	emission	NOUN
gujaf-328	154	26	disclosure	disclosure	NOUN
gujaf-328	154	27	.	.	PUNCT
gujaf-328	155	1	the	the	DET
gujaf-328	155	2	study	study	NOUN
gujaf-328	155	3	used	use	VERB
gujaf-328	155	4	data	datum	NOUN
gujaf-328	155	5	from	from	ADP
gujaf-328	155	6	72	72	NUM
gujaf-328	155	7	sampled	sample	VERB
gujaf-328	155	8	quoted	quote	VERB
gujaf-328	155	9	companies	company	NOUN
gujaf-328	155	10	in	in	ADP
gujaf-328	155	11	indonesia	indonesia	PROPN
gujaf-328	155	12	from	from	ADP
gujaf-328	155	13	2017	2017	NUM
gujaf-328	155	14	-	-	SYM
gujaf-328	155	15	2019	2019	NUM
gujaf-328	155	16	.	.	PUNCT
gujaf-328	156	1	in	in	ADP
gujaf-328	156	2	addition	addition	NOUN
gujaf-328	156	3	,	,	PUNCT
gujaf-328	156	4	kilic	kilic	NOUN
gujaf-328	156	5	and	and	CCONJ
gujaf-328	156	6	kuzey	kuzey	NOUN
gujaf-328	156	7	(	(	PUNCT
gujaf-328	156	8	2019	2019	NUM
gujaf-328	156	9	)	)	PUNCT
gujaf-328	156	10	found	find	VERB
gujaf-328	156	11	that	that	SCONJ
gujaf-328	156	12	board	board	NOUN
gujaf-328	156	13	gender	gender	NOUN
gujaf-328	156	14	diversity	diversity	NOUN
gujaf-328	156	15	has	have	VERB
gujaf-328	156	16	an	an	DET
gujaf-328	156	17	insignificant	insignificant	ADJ
gujaf-328	156	18	relationship	relationship	NOUN
gujaf-328	156	19	with	with	ADP
gujaf-328	156	20	carbon	carbon	NOUN
gujaf-328	156	21	emission	emission	NOUN
gujaf-328	156	22	disclosure	disclosure	NOUN
gujaf-328	156	23	using	use	VERB
gujaf-328	156	24	data	datum	NOUN
gujaf-328	156	25	from	from	ADP
gujaf-328	156	26	non	non	ADJ
gujaf-328	156	27	-	-	ADJ
gujaf-328	156	28	financial	financial	ADJ
gujaf-328	156	29	firms	firm	NOUN
gujaf-328	156	30	listed	list	VERB
gujaf-328	156	31	in	in	ADP
gujaf-328	156	32	borsa	borsa	PROPN
gujaf-328	156	33	istanbul	istanbul	PROPN
gujaf-328	156	34	from	from	ADP
gujaf-328	156	35	2011	2011	NUM
gujaf-328	156	36	-	-	SYM
gujaf-328	156	37	2015	2015	NUM
gujaf-328	156	38	.	.	PUNCT
gujaf-328	157	1	ararat	ararat	PROPN
gujaf-328	157	2	and	and	CCONJ
gujaf-328	157	3	sayedy	sayedy	PROPN
gujaf-328	157	4	(	(	PUNCT
gujaf-328	157	5	2019	2019	NUM
gujaf-328	157	6	)	)	PUNCT
gujaf-328	157	7	also	also	ADV
gujaf-328	157	8	found	find	VERB
gujaf-328	157	9	that	that	SCONJ
gujaf-328	157	10	female	female	ADJ
gujaf-328	157	11	representation	representation	NOUN
gujaf-328	157	12	on	on	ADP
gujaf-328	157	13	board	board	NOUN
gujaf-328	157	14	has	have	VERB
gujaf-328	157	15	no	no	DET
gujaf-328	157	16	significant	significant	ADJ
gujaf-328	157	17	impact	impact	NOUN
gujaf-328	157	18	on	on	ADP
gujaf-328	157	19	the	the	DET
gujaf-328	157	20	likelihood	likelihood	NOUN
gujaf-328	157	21	of	of	ADP
gujaf-328	157	22	voluntary	voluntary	ADJ
gujaf-328	157	23	climate	climate	NOUN
gujaf-328	157	24	change	change	NOUN
gujaf-328	157	25	disclosure	disclosure	NOUN
gujaf-328	157	26	using	use	VERB
gujaf-328	157	27	cdp	cdp	NOUN
gujaf-328	157	28	data	datum	NOUN
gujaf-328	157	29	from	from	ADP
gujaf-328	157	30	turkish	turkish	ADJ
gujaf-328	157	31	firms	firm	NOUN
gujaf-328	157	32	from	from	ADP
gujaf-328	157	33	2010	2010	NUM
gujaf-328	157	34	to	to	ADP
gujaf-328	157	35	2019	2019	NUM
gujaf-328	157	36	.	.	PUNCT
gujaf-328	158	1	gusau	gusau	ADJ
gujaf-328	158	2	journal	journal	PROPN
gujaf-328	158	3	of	of	ADP
gujaf-328	158	4	accounting	accounting	NOUN
gujaf-328	158	5	and	and	CCONJ
gujaf-328	158	6	finance	finance	NOUN
gujaf-328	158	7	,	,	PUNCT
gujaf-328	158	8	vol	vol	NOUN
gujaf-328	158	9	.	.	PROPN
gujaf-328	158	10	5	5	NUM
gujaf-328	158	11	,	,	PUNCT
gujaf-328	158	12	issue	issue	NOUN
gujaf-328	158	13	2	2	NUM
gujaf-328	158	14	,	,	PUNCT
gujaf-328	158	15	october	october	PROPN
gujaf-328	158	16	,	,	PUNCT
gujaf-328	158	17	2024	2024	NUM
gujaf-328	158	18	37	37	NUM
gujaf-328	158	19	drawing	draw	VERB
gujaf-328	158	20	on	on	ADP
gujaf-328	158	21	the	the	DET
gujaf-328	158	22	principles	principle	NOUN
gujaf-328	158	23	of	of	ADP
gujaf-328	158	24	resource	resource	NOUN
gujaf-328	158	25	dependency	dependency	NOUN
gujaf-328	158	26	theory	theory	NOUN
gujaf-328	158	27	,	,	PUNCT
gujaf-328	158	28	we	we	PRON
gujaf-328	158	29	propose	propose	VERB
gujaf-328	158	30	that	that	SCONJ
gujaf-328	158	31	the	the	DET
gujaf-328	158	32	inclusion	inclusion	NOUN
gujaf-328	158	33	of	of	ADP
gujaf-328	158	34	diverse	diverse	ADJ
gujaf-328	158	35	genders	gender	NOUN
gujaf-328	158	36	on	on	ADP
gujaf-328	158	37	the	the	DET
gujaf-328	158	38	board	board	NOUN
gujaf-328	158	39	can	can	AUX
gujaf-328	158	40	enhance	enhance	VERB
gujaf-328	158	41	the	the	DET
gujaf-328	158	42	quality	quality	NOUN
gujaf-328	158	43	of	of	ADP
gujaf-328	158	44	board	board	NOUN
gujaf-328	158	45	discussions	discussion	NOUN
gujaf-328	158	46	and	and	CCONJ
gujaf-328	158	47	bolster	bolster	VERB
gujaf-328	158	48	the	the	DET
gujaf-328	158	49	board	board	NOUN
gujaf-328	158	50	's	's	PART
gujaf-328	158	51	ability	ability	NOUN
gujaf-328	158	52	to	to	PART
gujaf-328	158	53	effectively	effectively	ADV
gujaf-328	158	54	supervise	supervise	VERB
gujaf-328	158	55	the	the	DET
gujaf-328	158	56	company	company	NOUN
gujaf-328	158	57	's	's	PART
gujaf-328	158	58	disclosures	disclosure	NOUN
gujaf-328	158	59	and	and	CCONJ
gujaf-328	158	60	reports	report	NOUN
gujaf-328	158	61	.	.	PUNCT
gujaf-328	159	1	as	as	ADP
gujaf-328	159	2	a	a	DET
gujaf-328	159	3	result	result	NOUN
gujaf-328	159	4	,	,	PUNCT
gujaf-328	159	5	we	we	PRON
gujaf-328	159	6	contend	contend	VERB
gujaf-328	159	7	that	that	SCONJ
gujaf-328	159	8	a	a	DET
gujaf-328	159	9	greater	great	ADJ
gujaf-328	159	10	representation	representation	NOUN
gujaf-328	159	11	of	of	ADP
gujaf-328	159	12	women	woman	NOUN
gujaf-328	159	13	on	on	ADP
gujaf-328	159	14	the	the	DET
gujaf-328	159	15	board	board	NOUN
gujaf-328	159	16	increases	increase	VERB
gujaf-328	159	17	the	the	DET
gujaf-328	159	18	likelihood	likelihood	NOUN
gujaf-328	159	19	of	of	ADP
gujaf-328	159	20	carbon	carbon	NOUN
gujaf-328	159	21	emission	emission	NOUN
gujaf-328	159	22	disclosure	disclosure	NOUN
gujaf-328	159	23	.	.	PUNCT
gujaf-328	160	1	based	base	VERB
gujaf-328	160	2	on	on	ADP
gujaf-328	160	3	this	this	DET
gujaf-328	160	4	reasoning	reasoning	NOUN
gujaf-328	160	5	,	,	PUNCT
gujaf-328	160	6	we	we	PRON
gujaf-328	160	7	propose	propose	VERB
gujaf-328	160	8	the	the	DET
gujaf-328	160	9	following	follow	VERB
gujaf-328	160	10	hypothesis	hypothesis	NOUN
gujaf-328	160	11	:	:	PUNCT
gujaf-328	160	12	h1	h1	PROPN
gujaf-328	160	13	:	:	PUNCT
gujaf-328	160	14	board	board	NOUN
gujaf-328	160	15	gender	gender	NOUN
gujaf-328	160	16	diversity	diversity	NOUN
gujaf-328	160	17	has	have	VERB
gujaf-328	160	18	a	a	DET
gujaf-328	160	19	significant	significant	ADJ
gujaf-328	160	20	positive	positive	ADJ
gujaf-328	160	21	impact	impact	NOUN
gujaf-328	160	22	on	on	ADP
gujaf-328	160	23	carbon	carbon	NOUN
gujaf-328	160	24	emission	emission	NOUN
gujaf-328	160	25	disclosure	disclosure	NOUN
gujaf-328	160	26	.	.	PUNCT
gujaf-328	161	1	ceo	ceo	NOUN
gujaf-328	161	2	gender	gender	NOUN
gujaf-328	161	3	diversity	diversity	NOUN
gujaf-328	161	4	.	.	PUNCT
gujaf-328	162	1	according	accord	VERB
gujaf-328	162	2	to	to	ADP
gujaf-328	162	3	the	the	DET
gujaf-328	162	4	upper	upper	ADJ
gujaf-328	162	5	echelon	echelon	NOUN
gujaf-328	162	6	theory	theory	NOUN
gujaf-328	162	7	proposed	propose	VERB
gujaf-328	162	8	by	by	ADP
gujaf-328	162	9	hambrick	hambrick	NOUN
gujaf-328	162	10	and	and	CCONJ
gujaf-328	162	11	mason	mason	PROPN
gujaf-328	162	12	(	(	PUNCT
gujaf-328	162	13	1984	1984	NUM
gujaf-328	162	14	)	)	PUNCT
gujaf-328	162	15	,	,	PUNCT
gujaf-328	162	16	the	the	DET
gujaf-328	162	17	values	value	NOUN
gujaf-328	162	18	and	and	CCONJ
gujaf-328	162	19	cognitive	cognitive	ADJ
gujaf-328	162	20	bases	basis	NOUN
gujaf-328	162	21	of	of	ADP
gujaf-328	162	22	powerful	powerful	ADJ
gujaf-328	162	23	actors	actor	NOUN
gujaf-328	162	24	in	in	ADP
gujaf-328	162	25	an	an	DET
gujaf-328	162	26	organization	organization	NOUN
gujaf-328	162	27	shape	shape	VERB
gujaf-328	162	28	its	its	PRON
gujaf-328	162	29	strategies	strategy	NOUN
gujaf-328	162	30	and	and	CCONJ
gujaf-328	162	31	effectiveness	effectiveness	NOUN
gujaf-328	162	32	.	.	PUNCT
gujaf-328	163	1	carpenter	carpenter	NOUN
gujaf-328	163	2	et	et	PROPN
gujaf-328	163	3	al	al	PROPN
gujaf-328	163	4	.	.	PROPN
gujaf-328	163	5	(	(	PUNCT
gujaf-328	163	6	2004	2004	NUM
gujaf-328	163	7	)	)	PUNCT
gujaf-328	163	8	emphasized	emphasize	VERB
gujaf-328	163	9	the	the	DET
gujaf-328	163	10	need	need	NOUN
gujaf-328	163	11	to	to	PART
gujaf-328	163	12	examine	examine	VERB
gujaf-328	163	13	gender	gender	NOUN
gujaf-328	163	14	as	as	ADP
gujaf-328	163	15	a	a	DET
gujaf-328	163	16	characteristic	characteristic	NOUN
gujaf-328	163	17	that	that	PRON
gujaf-328	163	18	influences	influence	VERB
gujaf-328	163	19	upper	upper	ADJ
gujaf-328	163	20	-	-	PUNCT
gujaf-328	163	21	echelon	echelon	NOUN
gujaf-328	163	22	research	research	NOUN
gujaf-328	163	23	.	.	PUNCT
gujaf-328	164	1	this	this	DET
gujaf-328	164	2	assertion	assertion	NOUN
gujaf-328	164	3	is	be	AUX
gujaf-328	164	4	supported	support	VERB
gujaf-328	164	5	by	by	ADP
gujaf-328	164	6	several	several	ADJ
gujaf-328	164	7	scholars	scholar	NOUN
gujaf-328	164	8	who	who	PRON
gujaf-328	164	9	have	have	AUX
gujaf-328	164	10	found	find	VERB
gujaf-328	164	11	a	a	DET
gujaf-328	164	12	connection	connection	NOUN
gujaf-328	164	13	between	between	ADP
gujaf-328	164	14	the	the	DET
gujaf-328	164	15	gender	gender	NOUN
gujaf-328	164	16	of	of	ADP
gujaf-328	164	17	ceos	ceos	NOUN
gujaf-328	164	18	and	and	CCONJ
gujaf-328	164	19	the	the	DET
gujaf-328	164	20	adoption	adoption	NOUN
gujaf-328	164	21	of	of	ADP
gujaf-328	164	22	environmentally	environmentally	ADV
gujaf-328	164	23	friendly	friendly	ADJ
gujaf-328	164	24	practices	practice	NOUN
gujaf-328	164	25	,	,	PUNCT
gujaf-328	164	26	particularly	particularly	ADV
gujaf-328	164	27	the	the	DET
gujaf-328	164	28	reduction	reduction	NOUN
gujaf-328	164	29	of	of	ADP
gujaf-328	164	30	carbon	carbon	NOUN
gujaf-328	164	31	emissions	emission	NOUN
gujaf-328	164	32	(	(	PUNCT
gujaf-328	164	33	kassinis	kassinis	ADJ
gujaf-328	164	34	,	,	PUNCT
gujaf-328	164	35	panayiotou	panayiotou	NOUN
gujaf-328	164	36	,	,	PUNCT
gujaf-328	164	37	dimou	dimou	ADJ
gujaf-328	164	38	,	,	PUNCT
gujaf-328	164	39	&	&	CCONJ
gujaf-328	164	40	katsifaraki	katsifaraki	PROPN
gujaf-328	164	41	,	,	PUNCT
gujaf-328	164	42	2016	2016	NUM
gujaf-328	164	43	)	)	PUNCT
gujaf-328	164	44	.	.	PUNCT
gujaf-328	165	1	this	this	PRON
gujaf-328	165	2	aligns	align	VERB
gujaf-328	165	3	with	with	ADP
gujaf-328	165	4	the	the	DET
gujaf-328	165	5	argument	argument	NOUN
gujaf-328	165	6	that	that	SCONJ
gujaf-328	165	7	female	female	ADJ
gujaf-328	165	8	ceos	ceos	NOUN
gujaf-328	165	9	prioritize	prioritize	AUX
gujaf-328	165	10	making	make	VERB
gujaf-328	165	11	a	a	DET
gujaf-328	165	12	positive	positive	ADJ
gujaf-328	165	13	impact	impact	NOUN
gujaf-328	165	14	on	on	ADP
gujaf-328	165	15	society	society	NOUN
gujaf-328	165	16	and	and	CCONJ
gujaf-328	165	17	the	the	DET
gujaf-328	165	18	world	world	NOUN
gujaf-328	165	19	at	at	ADP
gujaf-328	165	20	large	large	ADJ
gujaf-328	165	21	(	(	PUNCT
gujaf-328	165	22	spencer	spencer	NOUN
gujaf-328	165	23	,	,	PUNCT
gujaf-328	165	24	blazek	blazek	NOUN
gujaf-328	165	25	,	,	PUNCT
gujaf-328	165	26	&	&	CCONJ
gujaf-328	165	27	orr	orr	PROPN
gujaf-328	165	28	,	,	PUNCT
gujaf-328	165	29	2019	2019	NUM
gujaf-328	165	30	)	)	PUNCT
gujaf-328	165	31	.	.	PUNCT
gujaf-328	166	1	tran	tran	PROPN
gujaf-328	166	2	(	(	PUNCT
gujaf-328	166	3	2022	2022	NUM
gujaf-328	166	4	)	)	PUNCT
gujaf-328	166	5	investigated	investigate	VERB
gujaf-328	166	6	the	the	DET
gujaf-328	166	7	effect	effect	NOUN
gujaf-328	166	8	of	of	ADP
gujaf-328	166	9	ceo	ceo	NOUN
gujaf-328	166	10	gender	gender	NOUN
gujaf-328	166	11	on	on	ADP
gujaf-328	166	12	corporate	corporate	ADJ
gujaf-328	166	13	environmental	environmental	ADJ
gujaf-328	166	14	performance	performance	NOUN
gujaf-328	166	15	in	in	ADP
gujaf-328	166	16	vietnam	vietnam	PROPN
gujaf-328	166	17	from	from	ADP
gujaf-328	166	18	upper	upper	ADJ
gujaf-328	166	19	echelon	echelon	NOUN
gujaf-328	166	20	theory	theory	NOUN
gujaf-328	166	21	view	view	NOUN
gujaf-328	166	22	.	.	PUNCT
gujaf-328	167	1	the	the	DET
gujaf-328	167	2	data	datum	NOUN
gujaf-328	167	3	used	use	VERB
gujaf-328	167	4	was	be	AUX
gujaf-328	167	5	sourced	source	VERB
gujaf-328	167	6	from	from	ADP
gujaf-328	167	7	a	a	DET
gujaf-328	167	8	sample	sample	NOUN
gujaf-328	167	9	of	of	ADP
gujaf-328	167	10	1,508	1,508	NUM
gujaf-328	167	11	cooperatives	cooperative	NOUN
gujaf-328	167	12	spanning	span	VERB
gujaf-328	167	13	from	from	ADP
gujaf-328	167	14	2014	2014	NUM
gujaf-328	167	15	to	to	ADP
gujaf-328	167	16	2016	2016	NUM
gujaf-328	167	17	.	.	PUNCT
gujaf-328	168	1	the	the	DET
gujaf-328	168	2	hypotheses	hypothesis	NOUN
gujaf-328	168	3	were	be	AUX
gujaf-328	168	4	tested	test	VERB
gujaf-328	168	5	using	use	VERB
gujaf-328	168	6	an	an	DET
gujaf-328	168	7	ols	ol	NOUN
gujaf-328	168	8	regression	regression	NOUN
gujaf-328	168	9	model	model	NOUN
gujaf-328	168	10	.	.	PUNCT
gujaf-328	169	1	the	the	DET
gujaf-328	169	2	result	result	NOUN
gujaf-328	169	3	shows	show	VERB
gujaf-328	169	4	that	that	SCONJ
gujaf-328	169	5	ceo	ceo	NOUN
gujaf-328	169	6	gender	gender	NOUN
gujaf-328	169	7	has	have	VERB
gujaf-328	169	8	an	an	DET
gujaf-328	169	9	insignificant	insignificant	ADJ
gujaf-328	169	10	association	association	NOUN
gujaf-328	169	11	with	with	ADP
gujaf-328	169	12	corporate	corporate	ADJ
gujaf-328	169	13	environmental	environmental	ADJ
gujaf-328	169	14	performance	performance	NOUN
gujaf-328	169	15	.	.	PUNCT
gujaf-328	170	1	caby	caby	NOUN
gujaf-328	170	2	and	and	CCONJ
gujaf-328	170	3	ziane	ziane	NOUN
gujaf-328	170	4	(	(	PUNCT
gujaf-328	170	5	2022	2022	NUM
gujaf-328	170	6	)	)	PUNCT
gujaf-328	170	7	also	also	ADV
gujaf-328	170	8	arrived	arrive	VERB
gujaf-328	170	9	at	at	ADP
gujaf-328	170	10	a	a	DET
gujaf-328	170	11	similar	similar	ADJ
gujaf-328	170	12	conclusion	conclusion	NOUN
gujaf-328	170	13	,	,	PUNCT
gujaf-328	170	14	as	as	SCONJ
gujaf-328	170	15	they	they	PRON
gujaf-328	170	16	discovered	discover	VERB
gujaf-328	170	17	that	that	SCONJ
gujaf-328	170	18	the	the	DET
gujaf-328	170	19	sex	sex	NOUN
gujaf-328	170	20	of	of	ADP
gujaf-328	170	21	the	the	DET
gujaf-328	170	22	ceo	ceo	NOUN
gujaf-328	170	23	did	do	AUX
gujaf-328	170	24	not	not	PART
gujaf-328	170	25	affect	affect	VERB
gujaf-328	170	26	any	any	PRON
gujaf-328	170	27	of	of	ADP
gujaf-328	170	28	the	the	DET
gujaf-328	170	29	climate	climate	NOUN
gujaf-328	170	30	change	change	NOUN
gujaf-328	170	31	management	management	NOUN
gujaf-328	170	32	scores	score	NOUN
gujaf-328	170	33	using	use	VERB
gujaf-328	170	34	836	836	NUM
gujaf-328	170	35	sampled	sample	VERB
gujaf-328	170	36	companies	company	NOUN
gujaf-328	170	37	from	from	ADP
gujaf-328	170	38	16	16	NUM
gujaf-328	170	39	developed	develop	VERB
gujaf-328	170	40	countries	country	NOUN
gujaf-328	170	41	.	.	PUNCT
gujaf-328	171	1	galbreath	galbreath	VERB
gujaf-328	171	2	and	and	CCONJ
gujaf-328	171	3	tisch	tisch	PROPN
gujaf-328	171	4	(	(	PUNCT
gujaf-328	171	5	2020	2020	NUM
gujaf-328	171	6	)	)	PUNCT
gujaf-328	171	7	investigated	investigate	VERB
gujaf-328	171	8	the	the	DET
gujaf-328	171	9	effect	effect	NOUN
gujaf-328	171	10	of	of	ADP
gujaf-328	171	11	a	a	DET
gujaf-328	171	12	female	female	ADJ
gujaf-328	171	13	ceo	ceo	NOUN
gujaf-328	171	14	on	on	ADP
gujaf-328	171	15	environmentally	environmentally	ADV
gujaf-328	171	16	sustainable	sustainable	ADJ
gujaf-328	171	17	practices	practice	NOUN
gujaf-328	171	18	using	use	VERB
gujaf-328	171	19	data	datum	NOUN
gujaf-328	171	20	from	from	ADP
gujaf-328	171	21	the	the	DET
gujaf-328	171	22	australian	australian	ADJ
gujaf-328	171	23	wine	wine	NOUN
gujaf-328	171	24	industry	industry	NOUN
gujaf-328	171	25	.	.	PUNCT
gujaf-328	172	1	drawing	draw	VERB
gujaf-328	172	2	from	from	ADP
gujaf-328	172	3	stakeholder	stakeholder	NOUN
gujaf-328	172	4	theory	theory	NOUN
gujaf-328	172	5	,	,	PUNCT
gujaf-328	172	6	findings	finding	NOUN
gujaf-328	172	7	show	show	VERB
gujaf-328	172	8	that	that	SCONJ
gujaf-328	172	9	female	female	ADJ
gujaf-328	172	10	ceo	ceo	NOUN
gujaf-328	172	11	has	have	VERB
gujaf-328	172	12	no	no	DET
gujaf-328	172	13	significant	significant	ADJ
gujaf-328	172	14	impact	impact	NOUN
gujaf-328	172	15	on	on	ADP
gujaf-328	172	16	environmentally	environmentally	ADV
gujaf-328	172	17	sustainable	sustainable	ADJ
gujaf-328	172	18	practices	practice	NOUN
gujaf-328	172	19	in	in	ADP
gujaf-328	172	20	australia	australia	PROPN
gujaf-328	172	21	.	.	PUNCT
gujaf-328	173	1	from	from	ADP
gujaf-328	173	2	upper	upper	ADJ
gujaf-328	173	3	echelon	echelon	NOUN
gujaf-328	173	4	theory	theory	NOUN
gujaf-328	173	5	viewpoint	viewpoint	NOUN
gujaf-328	173	6	,	,	PUNCT
gujaf-328	173	7	ceo	ceo	NOUN
gujaf-328	173	8	gender	gender	NOUN
gujaf-328	173	9	diversity	diversity	NOUN
gujaf-328	173	10	is	be	AUX
gujaf-328	173	11	expected	expect	VERB
gujaf-328	173	12	to	to	PART
gujaf-328	173	13	foster	foster	VERB
gujaf-328	173	14	environmentally	environmentally	ADV
gujaf-328	173	15	sustainable	sustainable	ADJ
gujaf-328	173	16	practices	practice	NOUN
gujaf-328	173	17	such	such	ADJ
gujaf-328	173	18	as	as	ADP
gujaf-328	173	19	carbon	carbon	NOUN
gujaf-328	173	20	emission	emission	NOUN
gujaf-328	173	21	disclosure	disclosure	NOUN
gujaf-328	173	22	.	.	PUNCT
gujaf-328	174	1	thus	thus	ADV
gujaf-328	174	2	,	,	PUNCT
gujaf-328	174	3	the	the	DET
gujaf-328	174	4	following	follow	VERB
gujaf-328	174	5	hypothesis	hypothesis	NOUN
gujaf-328	174	6	is	be	AUX
gujaf-328	174	7	proposed	propose	VERB
gujaf-328	174	8	:	:	PUNCT
gujaf-328	174	9	h2	h2	NOUN
gujaf-328	174	10	:	:	PUNCT
gujaf-328	174	11	ceo	ceo	NOUN
gujaf-328	174	12	gender	gender	NOUN
gujaf-328	174	13	diversity	diversity	NOUN
gujaf-328	174	14	has	have	VERB
gujaf-328	174	15	a	a	DET
gujaf-328	174	16	significant	significant	ADJ
gujaf-328	174	17	positive	positive	ADJ
gujaf-328	174	18	impact	impact	NOUN
gujaf-328	174	19	on	on	ADP
gujaf-328	174	20	carbon	carbon	NOUN
gujaf-328	174	21	emission	emission	NOUN
gujaf-328	174	22	disclosure	disclosure	NOUN
gujaf-328	174	23	.	.	PUNCT
gujaf-328	175	1	audit	audit	NOUN
gujaf-328	175	2	committee	committee	NOUN
gujaf-328	175	3	gender	gender	NOUN
gujaf-328	175	4	diversity	diversity	NOUN
gujaf-328	175	5	stakeholder	stakeholder	NOUN
gujaf-328	175	6	theory	theory	NOUN
gujaf-328	175	7	is	be	AUX
gujaf-328	175	8	one	one	NUM
gujaf-328	175	9	of	of	ADP
gujaf-328	175	10	the	the	DET
gujaf-328	175	11	most	most	ADV
gujaf-328	175	12	applied	apply	VERB
gujaf-328	175	13	theories	theory	NOUN
gujaf-328	175	14	of	of	ADP
gujaf-328	175	15	environmental	environmental	ADJ
gujaf-328	175	16	disclosures	disclosure	NOUN
gujaf-328	175	17	among	among	ADP
gujaf-328	175	18	scholars	scholar	NOUN
gujaf-328	175	19	.	.	PUNCT
gujaf-328	176	1	individuals	individual	NOUN
gujaf-328	176	2	or	or	CCONJ
gujaf-328	176	3	groups	group	NOUN
gujaf-328	176	4	who	who	PRON
gujaf-328	176	5	have	have	VERB
gujaf-328	176	6	a	a	DET
gujaf-328	176	7	special	special	ADJ
gujaf-328	176	8	interaction	interaction	NOUN
gujaf-328	176	9	with	with	ADP
gujaf-328	176	10	an	an	DET
gujaf-328	176	11	agency	agency	NOUN
gujaf-328	176	12	due	due	ADP
gujaf-328	176	13	to	to	ADP
gujaf-328	176	14	their	their	PRON
gujaf-328	176	15	daily	daily	ADJ
gujaf-328	176	16	operations	operation	NOUN
gujaf-328	176	17	are	be	AUX
gujaf-328	176	18	referred	refer	VERB
gujaf-328	176	19	to	to	ADP
gujaf-328	176	20	as	as	ADP
gujaf-328	176	21	stakeholders	stakeholder	NOUN
gujaf-328	176	22	(	(	PUNCT
gujaf-328	176	23	freeman	freeman	PROPN
gujaf-328	176	24	et	et	PROPN
gujaf-328	176	25	al	al	PROPN
gujaf-328	176	26	.	.	PROPN
gujaf-328	176	27	,	,	PUNCT
gujaf-328	176	28	2004	2004	NUM
gujaf-328	176	29	)	)	PUNCT
gujaf-328	176	30	.	.	PUNCT
gujaf-328	177	1	in	in	ADP
gujaf-328	177	2	line	line	NOUN
gujaf-328	177	3	with	with	ADP
gujaf-328	177	4	stakeholder	stakeholder	NOUN
gujaf-328	177	5	theory	theory	NOUN
gujaf-328	177	6	,	,	PUNCT
gujaf-328	177	7	multi	multi	ADJ
gujaf-328	177	8	-	-	ADJ
gujaf-328	177	9	stakeholder	stakeholder	ADJ
gujaf-328	177	10	governance	governance	NOUN
gujaf-328	177	11	considers	consider	VERB
gujaf-328	177	12	adopting	adopt	VERB
gujaf-328	177	13	monitoring	monitoring	NOUN
gujaf-328	177	14	mechanisms	mechanism	NOUN
gujaf-328	177	15	to	to	PART
gujaf-328	177	16	mitigate	mitigate	VERB
gujaf-328	177	17	management	management	NOUN
gujaf-328	177	18	opportunism	opportunism	NOUN
gujaf-328	177	19	and	and	CCONJ
gujaf-328	177	20	resolve	resolve	VERB
gujaf-328	177	21	information	information	NOUN
gujaf-328	177	22	asymmetry	asymmetry	NOUN
gujaf-328	177	23	issues	issue	NOUN
gujaf-328	177	24	(	(	PUNCT
gujaf-328	177	25	rupley	rupley	PROPN
gujaf-328	177	26	et	et	PROPN
gujaf-328	177	27	al	al	PROPN
gujaf-328	177	28	.	.	PROPN
gujaf-328	177	29	,	,	PUNCT
gujaf-328	177	30	2012	2012	NUM
gujaf-328	177	31	)	)	PUNCT
gujaf-328	177	32	.	.	PUNCT
gujaf-328	178	1	the	the	DET
gujaf-328	178	2	audit	audit	NOUN
gujaf-328	178	3	committee	committee	NOUN
gujaf-328	178	4	serves	serve	VERB
gujaf-328	178	5	as	as	ADP
gujaf-328	178	6	a	a	DET
gujaf-328	178	7	monitoring	monitoring	NOUN
gujaf-328	178	8	mechanism	mechanism	NOUN
gujaf-328	178	9	to	to	PART
gujaf-328	178	10	ensure	ensure	VERB
gujaf-328	178	11	that	that	SCONJ
gujaf-328	178	12	information	information	NOUN
gujaf-328	178	13	reported	report	VERB
gujaf-328	178	14	to	to	ADP
gujaf-328	178	15	interested	interested	ADJ
gujaf-328	178	16	stakeholders	stakeholder	NOUN
gujaf-328	178	17	is	be	AUX
gujaf-328	178	18	of	of	ADP
gujaf-328	178	19	high	high	ADJ
gujaf-328	178	20	quality	quality	NOUN
gujaf-328	178	21	(	(	PUNCT
gujaf-328	178	22	collier	collier	NOUN
gujaf-328	178	23	,	,	PUNCT
gujaf-328	178	24	1993	1993	NUM
gujaf-328	178	25	)	)	PUNCT
gujaf-328	178	26	.	.	PUNCT
gujaf-328	179	1	gul	gul	PROPN
gujaf-328	179	2	et	et	PROPN
gujaf-328	179	3	al	al	PROPN
gujaf-328	179	4	.	.	PROPN
gujaf-328	180	1	(	(	PUNCT
gujaf-328	180	2	2011	2011	NUM
gujaf-328	180	3	)	)	PUNCT
gujaf-328	180	4	contend	contend	VERB
gujaf-328	180	5	that	that	SCONJ
gujaf-328	180	6	gender	gender	NOUN
gujaf-328	180	7	diversity	diversity	NOUN
gujaf-328	180	8	improves	improve	VERB
gujaf-328	180	9	the	the	DET
gujaf-328	180	10	ability	ability	NOUN
gujaf-328	180	11	of	of	ADP
gujaf-328	180	12	board	board	NOUN
gujaf-328	180	13	subcommittees	subcommittee	NOUN
gujaf-328	180	14	such	such	ADJ
gujaf-328	180	15	as	as	ADP
gujaf-328	180	16	the	the	DET
gujaf-328	180	17	audit	audit	NOUN
gujaf-328	180	18	committee	committee	NOUN
gujaf-328	180	19	to	to	PART
gujaf-328	180	20	provide	provide	VERB
gujaf-328	180	21	more	more	ADV
gujaf-328	180	22	effective	effective	ADJ
gujaf-328	180	23	oversight	oversight	NOUN
gujaf-328	180	24	of	of	ADP
gujaf-328	180	25	a	a	DET
gujaf-328	180	26	firm	firm	NOUN
gujaf-328	180	27	's	's	PART
gujaf-328	180	28	disclosures	disclosure	NOUN
gujaf-328	180	29	and	and	CCONJ
gujaf-328	180	30	reports	report	NOUN
gujaf-328	180	31	while	while	SCONJ
gujaf-328	180	32	also	also	ADV
gujaf-328	180	33	enhancing	enhance	VERB
gujaf-328	180	34	the	the	DET
gujaf-328	180	35	dissemination	dissemination	NOUN
gujaf-328	180	36	of	of	ADP
gujaf-328	180	37	information	information	NOUN
gujaf-328	180	38	to	to	PART
gujaf-328	180	39	board	board	NOUN
gujaf-328	180	40	stakeholders	stakeholder	NOUN
gujaf-328	180	41	.	.	PUNCT
gujaf-328	181	1	bravo	bravo	PROPN
gujaf-328	181	2	and	and	CCONJ
gujaf-328	181	3	reguera	reguera	NOUN
gujaf-328	181	4	-	-	PUNCT
gujaf-328	181	5	alvarado	alvarado	PROPN
gujaf-328	181	6	(	(	PUNCT
gujaf-328	181	7	2018	2018	NUM
gujaf-328	181	8	)	)	PUNCT
gujaf-328	181	9	investigated	investigate	VERB
gujaf-328	181	10	the	the	DET
gujaf-328	181	11	connection	connection	NOUN
gujaf-328	181	12	between	between	ADP
gujaf-328	181	13	audit	audit	NOUN
gujaf-328	181	14	committee	committee	NOUN
gujaf-328	181	15	gender	gender	NOUN
gujaf-328	181	16	diversity	diversity	NOUN
gujaf-328	181	17	and	and	CCONJ
gujaf-328	181	18	esg	esg	NOUN
gujaf-328	181	19	reporting	reporting	NOUN
gujaf-328	181	20	using	use	VERB
gujaf-328	181	21	data	datum	NOUN
gujaf-328	181	22	from	from	ADP
gujaf-328	181	23	375	375	NUM
gujaf-328	181	24	firm	firm	ADJ
gujaf-328	181	25	-	-	PUNCT
gujaf-328	181	26	year	year	NOUN
gujaf-328	181	27	observations	observation	NOUN
gujaf-328	181	28	of	of	ADP
gujaf-328	181	29	firms	firm	NOUN
gujaf-328	181	30	quoted	quote	VERB
gujaf-328	181	31	on	on	ADP
gujaf-328	181	32	the	the	DET
gujaf-328	181	33	madrid	madrid	PROPN
gujaf-328	181	34	stock	stock	PROPN
gujaf-328	181	35	exchange	exchange	PROPN
gujaf-328	181	36	from	from	ADP
gujaf-328	181	37	2012	2012	NUM
gujaf-328	181	38	to	to	ADP
gujaf-328	181	39	2015	2015	NUM
gujaf-328	181	40	.	.	PUNCT
gujaf-328	182	1	the	the	DET
gujaf-328	182	2	study	study	NOUN
gujaf-328	182	3	's	's	PART
gujaf-328	182	4	multiple	multiple	ADJ
gujaf-328	182	5	regression	regression	NOUN
gujaf-328	182	6	analysis	analysis	NOUN
gujaf-328	182	7	found	find	VERB
gujaf-328	182	8	that	that	SCONJ
gujaf-328	182	9	gusau	gusau	ADJ
gujaf-328	182	10	journal	journal	NOUN
gujaf-328	182	11	of	of	ADP
gujaf-328	182	12	accounting	accounting	NOUN
gujaf-328	182	13	and	and	CCONJ
gujaf-328	182	14	finance	finance	NOUN
gujaf-328	182	15	,	,	PUNCT
gujaf-328	182	16	vol	vol	NOUN
gujaf-328	182	17	.	.	PROPN
gujaf-328	182	18	5	5	NUM
gujaf-328	182	19	,	,	PUNCT
gujaf-328	182	20	issue	issue	NOUN
gujaf-328	182	21	2	2	NUM
gujaf-328	182	22	,	,	PUNCT
gujaf-328	182	23	october	october	PROPN
gujaf-328	182	24	,	,	PUNCT
gujaf-328	182	25	2024	2024	NUM
gujaf-328	182	26	38	38	NUM
gujaf-328	182	27	gender	gender	NOUN
gujaf-328	182	28	diversity	diversity	NOUN
gujaf-328	182	29	within	within	ADP
gujaf-328	182	30	the	the	DET
gujaf-328	182	31	audit	audit	NOUN
gujaf-328	182	32	committee	committee	NOUN
gujaf-328	182	33	enhances	enhance	VERB
gujaf-328	182	34	the	the	DET
gujaf-328	182	35	relevance	relevance	NOUN
gujaf-328	182	36	and	and	CCONJ
gujaf-328	182	37	comprehensiveness	comprehensiveness	NOUN
gujaf-328	182	38	of	of	ADP
gujaf-328	182	39	voluntary	voluntary	ADJ
gujaf-328	182	40	sustainability	sustainability	NOUN
gujaf-328	182	41	reporting	reporting	NOUN
gujaf-328	182	42	.	.	PUNCT
gujaf-328	183	1	this	this	PRON
gujaf-328	183	2	is	be	AUX
gujaf-328	183	3	attributed	attribute	VERB
gujaf-328	183	4	to	to	ADP
gujaf-328	183	5	the	the	DET
gujaf-328	183	6	monitoring	monitoring	NOUN
gujaf-328	183	7	role	role	NOUN
gujaf-328	183	8	that	that	PRON
gujaf-328	183	9	women	woman	NOUN
gujaf-328	183	10	can	can	AUX
gujaf-328	183	11	play	play	VERB
gujaf-328	183	12	in	in	ADP
gujaf-328	183	13	fostering	foster	VERB
gujaf-328	183	14	a	a	DET
gujaf-328	183	15	greater	great	ADJ
gujaf-328	183	16	stakeholder	stakeholder	NOUN
gujaf-328	183	17	orientation	orientation	NOUN
gujaf-328	183	18	and	and	CCONJ
gujaf-328	183	19	promoting	promote	VERB
gujaf-328	183	20	the	the	DET
gujaf-328	183	21	dedication	dedication	NOUN
gujaf-328	183	22	to	to	PART
gujaf-328	183	23	provide	provide	VERB
gujaf-328	183	24	valuable	valuable	ADJ
gujaf-328	183	25	sustainability	sustainability	NOUN
gujaf-328	183	26	information	information	NOUN
gujaf-328	183	27	.	.	PUNCT
gujaf-328	184	1	in	in	ADP
gujaf-328	184	2	addition	addition	NOUN
gujaf-328	184	3	,	,	PUNCT
gujaf-328	184	4	ararat	ararat	NOUN
gujaf-328	184	5	and	and	CCONJ
gujaf-328	184	6	sayedy	sayedy	PROPN
gujaf-328	184	7	(	(	PUNCT
gujaf-328	184	8	2019	2019	NUM
gujaf-328	184	9	)	)	PUNCT
gujaf-328	184	10	also	also	ADV
gujaf-328	184	11	found	find	VERB
gujaf-328	184	12	that	that	SCONJ
gujaf-328	184	13	having	have	VERB
gujaf-328	184	14	women	woman	NOUN
gujaf-328	184	15	on	on	ADP
gujaf-328	184	16	board	board	NOUN
gujaf-328	184	17	committees	committee	NOUN
gujaf-328	184	18	enhances	enhance	VERB
gujaf-328	184	19	the	the	DET
gujaf-328	184	20	possibility	possibility	NOUN
gujaf-328	184	21	of	of	ADP
gujaf-328	184	22	voluntary	voluntary	ADJ
gujaf-328	184	23	climate	climate	NOUN
gujaf-328	184	24	change	change	NOUN
gujaf-328	184	25	disclosure	disclosure	NOUN
gujaf-328	184	26	using	use	VERB
gujaf-328	184	27	turkish	turkish	ADJ
gujaf-328	184	28	firms	firm	NOUN
gujaf-328	184	29	’	’	PART
gujaf-328	184	30	data	datum	NOUN
gujaf-328	184	31	from	from	ADP
gujaf-328	184	32	2010	2010	NUM
gujaf-328	184	33	to	to	ADP
gujaf-328	184	34	2019	2019	NUM
gujaf-328	184	35	.	.	PUNCT
gujaf-328	185	1	cdp	cdp	PROPN
gujaf-328	185	2	data	datum	NOUN
gujaf-328	185	3	were	be	AUX
gujaf-328	185	4	used	use	VERB
gujaf-328	185	5	to	to	PART
gujaf-328	185	6	measure	measure	VERB
gujaf-328	185	7	the	the	DET
gujaf-328	185	8	climate	climate	NOUN
gujaf-328	185	9	change	change	NOUN
gujaf-328	185	10	disclosure	disclosure	NOUN
gujaf-328	185	11	of	of	ADP
gujaf-328	185	12	the	the	DET
gujaf-328	185	13	sampled	sample	VERB
gujaf-328	185	14	firms	firm	NOUN
gujaf-328	185	15	.	.	PUNCT
gujaf-328	186	1	wang	wang	PROPN
gujaf-328	186	2	and	and	CCONJ
gujaf-328	186	3	sun	sun	PROPN
gujaf-328	186	4	(	(	PUNCT
gujaf-328	186	5	2021	2021	NUM
gujaf-328	186	6	)	)	PUNCT
gujaf-328	186	7	arrived	arrive	VERB
gujaf-328	186	8	at	at	ADP
gujaf-328	186	9	a	a	DET
gujaf-328	186	10	similar	similar	ADJ
gujaf-328	186	11	conclusion	conclusion	NOUN
gujaf-328	186	12	,	,	PUNCT
gujaf-328	186	13	as	as	SCONJ
gujaf-328	186	14	they	they	PRON
gujaf-328	186	15	discovered	discover	VERB
gujaf-328	186	16	that	that	SCONJ
gujaf-328	186	17	female	female	ADJ
gujaf-328	186	18	members	member	NOUN
gujaf-328	186	19	of	of	ADP
gujaf-328	186	20	the	the	DET
gujaf-328	186	21	audit	audit	NOUN
gujaf-328	186	22	committee	committee	NOUN
gujaf-328	186	23	are	be	AUX
gujaf-328	186	24	more	more	ADV
gujaf-328	186	25	successful	successful	ADJ
gujaf-328	186	26	than	than	ADP
gujaf-328	186	27	male	male	ADJ
gujaf-328	186	28	members	member	NOUN
gujaf-328	186	29	in	in	ADP
gujaf-328	186	30	increasing	increase	VERB
gujaf-328	186	31	the	the	DET
gujaf-328	186	32	extent	extent	NOUN
gujaf-328	186	33	of	of	ADP
gujaf-328	186	34	environmental	environmental	ADJ
gujaf-328	186	35	disclosures	disclosure	NOUN
gujaf-328	186	36	.	.	PUNCT
gujaf-328	187	1	the	the	DET
gujaf-328	187	2	study	study	NOUN
gujaf-328	187	3	was	be	AUX
gujaf-328	187	4	based	base	VERB
gujaf-328	187	5	on	on	ADP
gujaf-328	187	6	a	a	DET
gujaf-328	187	7	panel	panel	NOUN
gujaf-328	187	8	dataset	dataset	VERB
gujaf-328	187	9	of	of	ADP
gujaf-328	187	10	chinese	chinese	ADJ
gujaf-328	187	11	energy	energy	NOUN
gujaf-328	187	12	firms	firm	NOUN
gujaf-328	187	13	from	from	ADP
gujaf-328	187	14	2012	2012	NUM
gujaf-328	187	15	to	to	ADP
gujaf-328	187	16	2018	2018	NUM
gujaf-328	187	17	.	.	PUNCT
gujaf-328	188	1	their	their	PRON
gujaf-328	188	2	findings	finding	NOUN
gujaf-328	188	3	also	also	ADV
gujaf-328	188	4	support	support	VERB
gujaf-328	188	5	the	the	DET
gujaf-328	188	6	positive	positive	ADJ
gujaf-328	188	7	role	role	NOUN
gujaf-328	188	8	of	of	ADP
gujaf-328	188	9	gender	gender	NOUN
gujaf-328	188	10	diversity	diversity	NOUN
gujaf-328	188	11	in	in	ADP
gujaf-328	188	12	enhancing	enhance	VERB
gujaf-328	188	13	environmental	environmental	ADJ
gujaf-328	188	14	disclosure	disclosure	NOUN
gujaf-328	188	15	.	.	PUNCT
gujaf-328	189	1	appuhami	appuhami	NOUN
gujaf-328	189	2	and	and	CCONJ
gujaf-328	189	3	tashakor	tashakor	NOUN
gujaf-328	189	4	(	(	PUNCT
gujaf-328	189	5	2017	2017	NUM
gujaf-328	189	6	)	)	PUNCT
gujaf-328	189	7	also	also	ADV
gujaf-328	189	8	found	find	VERB
gujaf-328	189	9	similar	similar	ADJ
gujaf-328	189	10	findings	finding	NOUN
gujaf-328	189	11	that	that	PRON
gujaf-328	189	12	ac	ac	PROPN
gujaf-328	189	13	gender	gender	NOUN
gujaf-328	189	14	diversity	diversity	NOUN
gujaf-328	189	15	has	have	VERB
gujaf-328	189	16	a	a	DET
gujaf-328	189	17	positive	positive	ADJ
gujaf-328	189	18	impact	impact	NOUN
gujaf-328	189	19	on	on	ADP
gujaf-328	189	20	csr	csr	X
gujaf-328	189	21	environmental	environmental	ADJ
gujaf-328	189	22	disclosure	disclosure	NOUN
gujaf-328	189	23	.	.	PUNCT
gujaf-328	190	1	however	however	ADV
gujaf-328	190	2	,	,	PUNCT
gujaf-328	190	3	both	both	DET
gujaf-328	190	4	studies	study	NOUN
gujaf-328	190	5	did	do	AUX
gujaf-328	190	6	not	not	PART
gujaf-328	190	7	use	use	VERB
gujaf-328	190	8	any	any	DET
gujaf-328	190	9	theory	theory	NOUN
gujaf-328	190	10	to	to	PART
gujaf-328	190	11	institutionalize	institutionalize	VERB
gujaf-328	190	12	the	the	DET
gujaf-328	190	13	study	study	NOUN
gujaf-328	190	14	’s	’s	PART
gujaf-328	190	15	variables	variable	NOUN
gujaf-328	190	16	.	.	PUNCT
gujaf-328	191	1	in	in	ADP
gujaf-328	191	2	contrast	contrast	NOUN
gujaf-328	191	3	,	,	PUNCT
gujaf-328	191	4	said	say	VERB
gujaf-328	191	5	et	et	PROPN
gujaf-328	191	6	al	al	PROPN
gujaf-328	191	7	.	.	PROPN
gujaf-328	192	1	(	(	PUNCT
gujaf-328	192	2	2020	2020	NUM
gujaf-328	192	3	)	)	PUNCT
gujaf-328	192	4	found	find	VERB
gujaf-328	192	5	that	that	SCONJ
gujaf-328	192	6	ac	ac	PROPN
gujaf-328	192	7	gender	gender	NOUN
gujaf-328	192	8	has	have	VERB
gujaf-328	192	9	no	no	DET
gujaf-328	192	10	significant	significant	ADJ
gujaf-328	192	11	impact	impact	NOUN
gujaf-328	192	12	on	on	ADP
gujaf-328	192	13	sustainability	sustainability	NOUN
gujaf-328	192	14	disclosure	disclosure	NOUN
gujaf-328	192	15	in	in	ADP
gujaf-328	192	16	malaysian	malaysian	ADJ
gujaf-328	192	17	listed	list	VERB
gujaf-328	192	18	firms	firm	NOUN
gujaf-328	192	19	.	.	PUNCT
gujaf-328	193	1	from	from	ADP
gujaf-328	193	2	a	a	DET
gujaf-328	193	3	stakeholder	stakeholder	NOUN
gujaf-328	193	4	theory	theory	NOUN
gujaf-328	193	5	viewpoint	viewpoint	NOUN
gujaf-328	193	6	,	,	PUNCT
gujaf-328	193	7	the	the	DET
gujaf-328	193	8	audit	audit	NOUN
gujaf-328	193	9	committee	committee	NOUN
gujaf-328	193	10	acts	act	VERB
gujaf-328	193	11	as	as	ADP
gujaf-328	193	12	an	an	DET
gujaf-328	193	13	oversight	oversight	NOUN
gujaf-328	193	14	tool	tool	NOUN
gujaf-328	193	15	for	for	ADP
gujaf-328	193	16	improving	improve	VERB
gujaf-328	193	17	the	the	DET
gujaf-328	193	18	level	level	NOUN
gujaf-328	193	19	of	of	ADP
gujaf-328	193	20	information	information	NOUN
gujaf-328	193	21	provided	provide	VERB
gujaf-328	193	22	to	to	ADP
gujaf-328	193	23	interested	interested	ADJ
gujaf-328	193	24	parties	party	NOUN
gujaf-328	193	25	(	(	PUNCT
gujaf-328	193	26	collier	collier	NOUN
gujaf-328	193	27	,	,	PUNCT
gujaf-328	193	28	1993	1993	NUM
gujaf-328	193	29	)	)	PUNCT
gujaf-328	193	30	.	.	PUNCT
gujaf-328	194	1	based	base	VERB
gujaf-328	194	2	on	on	ADP
gujaf-328	194	3	these	these	DET
gujaf-328	194	4	arguments	argument	NOUN
gujaf-328	194	5	,	,	PUNCT
gujaf-328	194	6	it	it	PRON
gujaf-328	194	7	can	can	AUX
gujaf-328	194	8	be	be	AUX
gujaf-328	194	9	inferred	infer	VERB
gujaf-328	194	10	that	that	SCONJ
gujaf-328	194	11	gender	gender	NOUN
gujaf-328	194	12	diversity	diversity	NOUN
gujaf-328	194	13	in	in	ADP
gujaf-328	194	14	audit	audit	NOUN
gujaf-328	194	15	committees	committee	NOUN
gujaf-328	194	16	enhances	enhance	VERB
gujaf-328	194	17	the	the	DET
gujaf-328	194	18	monitoring	monitoring	NOUN
gujaf-328	194	19	effectiveness	effectiveness	NOUN
gujaf-328	194	20	of	of	ADP
gujaf-328	194	21	the	the	DET
gujaf-328	194	22	committee	committee	NOUN
gujaf-328	194	23	and	and	CCONJ
gujaf-328	194	24	leads	lead	VERB
gujaf-328	194	25	to	to	ADP
gujaf-328	194	26	an	an	DET
gujaf-328	194	27	increase	increase	NOUN
gujaf-328	194	28	in	in	ADP
gujaf-328	194	29	the	the	DET
gujaf-328	194	30	level	level	NOUN
gujaf-328	194	31	of	of	ADP
gujaf-328	194	32	carbon	carbon	NOUN
gujaf-328	194	33	emission	emission	NOUN
gujaf-328	194	34	disclosure	disclosure	NOUN
gujaf-328	194	35	.	.	PUNCT
gujaf-328	195	1	consequently	consequently	ADV
gujaf-328	195	2	,	,	PUNCT
gujaf-328	195	3	we	we	PRON
gujaf-328	195	4	propose	propose	VERB
gujaf-328	195	5	the	the	DET
gujaf-328	195	6	following	follow	VERB
gujaf-328	195	7	hypothesis	hypothesis	NOUN
gujaf-328	195	8	:	:	PUNCT
gujaf-328	195	9	h3	h3	NOUN
gujaf-328	195	10	:	:	PUNCT
gujaf-328	195	11	audit	audit	NOUN
gujaf-328	195	12	committee	committee	NOUN
gujaf-328	195	13	gender	gender	NOUN
gujaf-328	195	14	diversity	diversity	NOUN
gujaf-328	195	15	has	have	VERB
gujaf-328	195	16	a	a	DET
gujaf-328	195	17	significant	significant	ADJ
gujaf-328	195	18	positive	positive	ADJ
gujaf-328	195	19	impact	impact	NOUN
gujaf-328	195	20	on	on	ADP
gujaf-328	195	21	carbon	carbon	NOUN
gujaf-328	195	22	emission	emission	NOUN
gujaf-328	195	23	disclosure	disclosure	NOUN
gujaf-328	195	24	.	.	PUNCT
gujaf-328	196	1	3.0	3.0	NUM
gujaf-328	196	2	methodology	methodology	NOUN
gujaf-328	196	3	this	this	DET
gujaf-328	196	4	study	study	NOUN
gujaf-328	196	5	used	use	VERB
gujaf-328	196	6	an	an	DET
gujaf-328	196	7	expo	expo	ADJ
gujaf-328	196	8	-	-	PUNCT
gujaf-328	196	9	factor	factor	NOUN
gujaf-328	196	10	research	research	NOUN
gujaf-328	196	11	design	design	NOUN
gujaf-328	196	12	to	to	PART
gujaf-328	196	13	investigate	investigate	VERB
gujaf-328	196	14	the	the	DET
gujaf-328	196	15	impact	impact	NOUN
gujaf-328	196	16	of	of	ADP
gujaf-328	196	17	women	woman	NOUN
gujaf-328	196	18	in	in	ADP
gujaf-328	196	19	top	top	ADJ
gujaf-328	196	20	echelon	echelon	NOUN
gujaf-328	196	21	positions	position	NOUN
gujaf-328	196	22	on	on	ADP
gujaf-328	196	23	carbon	carbon	NOUN
gujaf-328	196	24	emission	emission	NOUN
gujaf-328	196	25	disclosures	disclosure	NOUN
gujaf-328	196	26	.	.	PUNCT
gujaf-328	197	1	this	this	DET
gujaf-328	197	2	study	study	NOUN
gujaf-328	197	3	’s	’s	PART
gujaf-328	197	4	population	population	NOUN
gujaf-328	197	5	includes	include	VERB
gujaf-328	197	6	all	all	DET
gujaf-328	197	7	14	14	NUM
gujaf-328	197	8	listed	list	VERB
gujaf-328	197	9	deposit	deposit	NOUN
gujaf-328	197	10	money	money	NOUN
gujaf-328	197	11	banks	bank	NOUN
gujaf-328	197	12	(	(	PUNCT
gujaf-328	197	13	dmbs	dmb	NOUN
gujaf-328	197	14	)	)	PUNCT
gujaf-328	197	15	in	in	ADP
gujaf-328	197	16	nigeria	nigeria	PROPN
gujaf-328	197	17	as	as	ADP
gujaf-328	197	18	of	of	ADP
gujaf-328	197	19	december	december	PROPN
gujaf-328	197	20	31st	31st	NOUN
gujaf-328	197	21	,	,	PUNCT
gujaf-328	197	22	2022	2022	NUM
gujaf-328	197	23	.	.	PUNCT
gujaf-328	198	1	the	the	DET
gujaf-328	198	2	study	study	NOUN
gujaf-328	198	3	's	's	PART
gujaf-328	198	4	sample	sample	NOUN
gujaf-328	198	5	comprised	comprise	VERB
gujaf-328	198	6	the	the	DET
gujaf-328	198	7	12	12	NUM
gujaf-328	198	8	dmbs	dmb	NOUN
gujaf-328	198	9	that	that	PRON
gujaf-328	198	10	had	have	VERB
gujaf-328	198	11	their	their	PRON
gujaf-328	198	12	annual	annual	ADJ
gujaf-328	198	13	reports	report	NOUN
gujaf-328	198	14	and	and	CCONJ
gujaf-328	198	15	other	other	ADJ
gujaf-328	198	16	relevant	relevant	ADJ
gujaf-328	198	17	information	information	NOUN
gujaf-328	198	18	accessible	accessible	ADJ
gujaf-328	198	19	during	during	ADP
gujaf-328	198	20	the	the	DET
gujaf-328	198	21	research	research	NOUN
gujaf-328	198	22	period	period	NOUN
gujaf-328	198	23	.	.	PUNCT
gujaf-328	199	1	data	datum	NOUN
gujaf-328	199	2	was	be	AUX
gujaf-328	199	3	extracted	extract	VERB
gujaf-328	199	4	from	from	ADP
gujaf-328	199	5	their	their	PRON
gujaf-328	199	6	annual	annual	ADJ
gujaf-328	199	7	report	report	NOUN
gujaf-328	199	8	and	and	CCONJ
gujaf-328	199	9	stand	stand	VERB
gujaf-328	199	10	-	-	PUNCT
gujaf-328	199	11	alone	alone	ADV
gujaf-328	199	12	sustainability	sustainability	NOUN
gujaf-328	199	13	report	report	NOUN
gujaf-328	199	14	from	from	ADP
gujaf-328	199	15	2012	2012	NUM
gujaf-328	199	16	to	to	ADP
gujaf-328	199	17	2021	2021	NUM
gujaf-328	199	18	.	.	PUNCT
gujaf-328	200	1	the	the	DET
gujaf-328	200	2	dependent	dependent	ADJ
gujaf-328	200	3	variable	variable	NOUN
gujaf-328	200	4	,	,	PUNCT
gujaf-328	200	5	which	which	PRON
gujaf-328	200	6	is	be	AUX
gujaf-328	200	7	carbon	carbon	NOUN
gujaf-328	200	8	emission	emission	NOUN
gujaf-328	200	9	disclosure	disclosure	NOUN
gujaf-328	200	10	(	(	PUNCT
gujaf-328	200	11	cd	cd	PROPN
gujaf-328	200	12	)	)	PUNCT
gujaf-328	200	13	,	,	PUNCT
gujaf-328	200	14	will	will	AUX
gujaf-328	200	15	be	be	AUX
gujaf-328	200	16	measured	measure	VERB
gujaf-328	200	17	using	use	VERB
gujaf-328	200	18	content	content	NOUN
gujaf-328	200	19	analysis	analysis	NOUN
gujaf-328	200	20	(	(	PUNCT
gujaf-328	200	21	muhammad	muhammad	PROPN
gujaf-328	200	22	&	&	CCONJ
gujaf-328	200	23	aryani	aryani	PROPN
gujaf-328	200	24	,	,	PUNCT
gujaf-328	200	25	2021	2021	NUM
gujaf-328	200	26	;	;	PUNCT
gujaf-328	200	27	sudibyo	sudibyo	NOUN
gujaf-328	200	28	,	,	PUNCT
gujaf-328	200	29	2018	2018	NUM
gujaf-328	200	30	)	)	PUNCT
gujaf-328	200	31	.	.	PUNCT
gujaf-328	201	1	unlike	unlike	ADP
gujaf-328	201	2	prior	prior	ADJ
gujaf-328	201	3	studies	study	NOUN
gujaf-328	201	4	that	that	PRON
gujaf-328	201	5	relied	rely	VERB
gujaf-328	201	6	on	on	ADP
gujaf-328	201	7	the	the	DET
gujaf-328	201	8	cdp	cdp	NOUN
gujaf-328	201	9	questionnaire	questionnaire	NOUN
gujaf-328	201	10	to	to	PART
gujaf-328	201	11	construct	construct	VERB
gujaf-328	201	12	an	an	DET
gujaf-328	201	13	assessment	assessment	NOUN
gujaf-328	201	14	or	or	CCONJ
gujaf-328	201	15	scoring	scoring	NOUN
gujaf-328	201	16	index	index	NOUN
gujaf-328	201	17	(	(	PUNCT
gujaf-328	201	18	e.g.	e.g.	ADV
gujaf-328	201	19	,	,	PUNCT
gujaf-328	201	20	matsumura	matsumura	X
gujaf-328	201	21	et	et	PROPN
gujaf-328	201	22	al	al	PROPN
gujaf-328	201	23	.	.	PROPN
gujaf-328	201	24	,	,	PUNCT
gujaf-328	201	25	2014	2014	NUM
gujaf-328	201	26	)	)	PUNCT
gujaf-328	201	27	,	,	PUNCT
gujaf-328	201	28	we	we	PRON
gujaf-328	201	29	utilised	utilise	VERB
gujaf-328	201	30	gri	gri	PROPN
gujaf-328	201	31	standards	standard	VERB
gujaf-328	201	32	305	305	NUM
gujaf-328	201	33	:	:	PUNCT
gujaf-328	201	34	emission	emission	NOUN
gujaf-328	201	35	.	.	PUNCT
gujaf-328	202	1	this	this	DET
gujaf-328	202	2	study	study	NOUN
gujaf-328	202	3	used	use	VERB
gujaf-328	202	4	the	the	DET
gujaf-328	202	5	gri	gri	PROPN
gujaf-328	202	6	standards	standard	VERB
gujaf-328	202	7	305	305	NUM
gujaf-328	202	8	index	index	NOUN
gujaf-328	202	9	because	because	SCONJ
gujaf-328	202	10	it	it	PRON
gujaf-328	202	11	is	be	AUX
gujaf-328	202	12	the	the	DET
gujaf-328	202	13	most	most	ADV
gujaf-328	202	14	commonly	commonly	ADV
gujaf-328	202	15	used	use	VERB
gujaf-328	202	16	index	index	NOUN
gujaf-328	202	17	for	for	ADP
gujaf-328	202	18	disclosing	disclose	VERB
gujaf-328	202	19	carbon	carbon	NOUN
gujaf-328	202	20	-	-	PUNCT
gujaf-328	202	21	related	relate	VERB
gujaf-328	202	22	activities	activity	NOUN
gujaf-328	202	23	by	by	ADP
gujaf-328	202	24	firms	firm	NOUN
gujaf-328	202	25	in	in	ADP
gujaf-328	202	26	nigeria	nigeria	PROPN
gujaf-328	202	27	,	,	PUNCT
gujaf-328	202	28	making	make	VERB
gujaf-328	202	29	it	it	PRON
gujaf-328	202	30	a	a	DET
gujaf-328	202	31	more	more	ADV
gujaf-328	202	32	suitable	suitable	ADJ
gujaf-328	202	33	tool	tool	NOUN
gujaf-328	202	34	for	for	ADP
gujaf-328	202	35	evaluating	evaluate	VERB
gujaf-328	202	36	carbon	carbon	NOUN
gujaf-328	202	37	disclosure	disclosure	NOUN
gujaf-328	202	38	in	in	ADP
gujaf-328	202	39	nigeria	nigeria	PROPN
gujaf-328	202	40	compared	compare	VERB
gujaf-328	202	41	to	to	ADP
gujaf-328	202	42	the	the	DET
gujaf-328	202	43	cdp	cdp	NOUN
gujaf-328	202	44	questionnaire	questionnaire	NOUN
gujaf-328	202	45	.	.	PUNCT
gujaf-328	203	1	the	the	DET
gujaf-328	203	2	measurement	measurement	NOUN
gujaf-328	203	3	of	of	ADP
gujaf-328	203	4	carbon	carbon	NOUN
gujaf-328	203	5	emission	emission	NOUN
gujaf-328	203	6	disclosure	disclosure	NOUN
gujaf-328	203	7	in	in	ADP
gujaf-328	203	8	this	this	DET
gujaf-328	203	9	study	study	NOUN
gujaf-328	203	10	involved	involve	VERB
gujaf-328	203	11	three	three	NUM
gujaf-328	203	12	steps	step	NOUN
gujaf-328	203	13	:	:	PUNCT
gujaf-328	203	14	first	first	ADV
gujaf-328	203	15	,	,	PUNCT
gujaf-328	203	16	a	a	DET
gujaf-328	203	17	structured	structured	ADJ
gujaf-328	203	18	checklist	checklist	NOUN
gujaf-328	203	19	was	be	AUX
gujaf-328	203	20	developed	develop	VERB
gujaf-328	203	21	based	base	VERB
gujaf-328	203	22	on	on	ADP
gujaf-328	203	23	gri	gri	PROPN
gujaf-328	203	24	standards	standard	NOUN
gujaf-328	203	25	305	305	NUM
gujaf-328	203	26	:	:	PUNCT
gujaf-328	203	27	emission	emission	NOUN
gujaf-328	203	28	indicators	indicator	NOUN
gujaf-328	203	29	.	.	PUNCT
gujaf-328	204	1	second	second	ADJ
gujaf-328	204	2	,	,	PUNCT
gujaf-328	204	3	a	a	DET
gujaf-328	204	4	coding	code	VERB
gujaf-328	204	5	system	system	NOUN
gujaf-328	204	6	was	be	AUX
gujaf-328	204	7	used	use	VERB
gujaf-328	204	8	,	,	PUNCT
gujaf-328	204	9	with	with	ADP
gujaf-328	204	10	'	'	PUNCT
gujaf-328	204	11	0	0	NUM
gujaf-328	204	12	'	'	PUNCT
gujaf-328	204	13	indicating	indicate	VERB
gujaf-328	204	14	the	the	DET
gujaf-328	204	15	absence	absence	NOUN
gujaf-328	204	16	of	of	ADP
gujaf-328	204	17	disclosed	disclose	VERB
gujaf-328	204	18	information	information	NOUN
gujaf-328	204	19	and	and	CCONJ
gujaf-328	204	20	'	'	PUNCT
gujaf-328	204	21	1	1	NUM
gujaf-328	204	22	'	'	PUNCT
gujaf-328	204	23	indicating	indicate	VERB
gujaf-328	204	24	its	its	PRON
gujaf-328	204	25	presence	presence	NOUN
gujaf-328	204	26	.	.	PUNCT
gujaf-328	205	1	third	third	ADJ
gujaf-328	205	2	,	,	PUNCT
gujaf-328	205	3	the	the	DET
gujaf-328	205	4	carbon	carbon	NOUN
gujaf-328	205	5	emission	emission	NOUN
gujaf-328	205	6	information	information	NOUN
gujaf-328	205	7	disclosure	disclosure	NOUN
gujaf-328	205	8	was	be	AUX
gujaf-328	205	9	calculated	calculate	VERB
gujaf-328	205	10	using	use	VERB
gujaf-328	205	11	a	a	DET
gujaf-328	205	12	content	content	NOUN
gujaf-328	205	13	analysis	analysis	NOUN
gujaf-328	205	14	approach	approach	NOUN
gujaf-328	205	15	with	with	ADP
gujaf-328	205	16	a	a	DET
gujaf-328	205	17	simple	simple	ADJ
gujaf-328	205	18	unweighted	unweighted	ADJ
gujaf-328	205	19	average	average	ADJ
gujaf-328	205	20	formula	formula	NOUN
gujaf-328	205	21	.	.	PUNCT
gujaf-328	206	1	consequently	consequently	ADV
gujaf-328	206	2	,	,	PUNCT
gujaf-328	206	3	an	an	DET
gujaf-328	206	4	index	index	NOUN
gujaf-328	206	5	was	be	AUX
gujaf-328	206	6	created	create	VERB
gujaf-328	206	7	using	use	VERB
gujaf-328	206	8	the	the	DET
gujaf-328	206	9	aforementioned	aforementioned	ADJ
gujaf-328	206	10	three	three	NUM
gujaf-328	206	11	procedures	procedure	NOUN
gujaf-328	206	12	to	to	PART
gujaf-328	206	13	measure	measure	VERB
gujaf-328	206	14	carbon	carbon	NOUN
gujaf-328	206	15	emission	emission	NOUN
gujaf-328	206	16	disclosure	disclosure	NOUN
gujaf-328	206	17	in	in	ADP
gujaf-328	206	18	this	this	DET
gujaf-328	206	19	study	study	NOUN
gujaf-328	206	20	(	(	PUNCT
gujaf-328	206	21	muhammad	muhammad	PROPN
gujaf-328	206	22	&	&	CCONJ
gujaf-328	206	23	aryani	aryani	PROPN
gujaf-328	206	24	,	,	PUNCT
gujaf-328	206	25	2021	2021	NUM
gujaf-328	206	26	)	)	PUNCT
gujaf-328	206	27	.	.	PUNCT
gujaf-328	207	1	gusau	gusau	PROPN
gujaf-328	207	2	journal	journal	PROPN
gujaf-328	207	3	of	of	ADP
gujaf-328	207	4	accounting	accounting	NOUN
gujaf-328	207	5	and	and	CCONJ
gujaf-328	207	6	finance	finance	NOUN
gujaf-328	207	7	,	,	PUNCT
gujaf-328	207	8	vol	vol	NOUN
gujaf-328	207	9	.	.	PROPN
gujaf-328	207	10	5	5	NUM
gujaf-328	207	11	,	,	PUNCT
gujaf-328	207	12	issue	issue	NOUN
gujaf-328	207	13	2	2	NUM
gujaf-328	207	14	,	,	PUNCT
gujaf-328	207	15	october	october	PROPN
gujaf-328	207	16	,	,	PUNCT
gujaf-328	207	17	2024	2024	NUM
gujaf-328	207	18	39	39	NUM
gujaf-328	207	19	cd	cd	NOUN
gujaf-328	207	20	=	=	PRON
gujaf-328	207	21	∑	∑	PUNCT
gujaf-328	207	22	𝐂𝐐	𝐂𝐐	PROPN
gujaf-328	207	23	𝐌𝐗	𝐌𝐗	PROPN
gujaf-328	207	24	𝐂𝐐	𝐂𝐐	PROPN
gujaf-328	207	25	where	where	SCONJ
gujaf-328	207	26	:	:	PUNCT
gujaf-328	207	27	cd	cd	PROPN
gujaf-328	207	28	=	=	PUNCT
gujaf-328	207	29	carbon	carbon	NOUN
gujaf-328	207	30	disclosure	disclosure	NOUN
gujaf-328	207	31	,	,	PUNCT
gujaf-328	207	32	cq	cq	NOUN
gujaf-328	207	33	=	=	PUNCT
gujaf-328	207	34	carbon	carbon	NOUN
gujaf-328	207	35	information	information	NOUN
gujaf-328	207	36	scores	score	NOUN
gujaf-328	207	37	,	,	PUNCT
gujaf-328	207	38	mx	mx	PROPN
gujaf-328	207	39	cq	cq	PROPN
gujaf-328	208	1	=	=	PUNCT
gujaf-328	208	2	maximum	maximum	ADJ
gujaf-328	208	3	disclosure	disclosure	NOUN
gujaf-328	208	4	scores	score	NOUN
gujaf-328	208	5	for	for	ADP
gujaf-328	208	6	this	this	DET
gujaf-328	208	7	study	study	NOUN
gujaf-328	208	8	is	be	AUX
gujaf-328	208	9	10	10	NUM
gujaf-328	208	10	.	.	PUNCT
gujaf-328	209	1	table	table	NOUN
gujaf-328	209	2	1	1	NUM
gujaf-328	209	3	variables	variable	NOUN
gujaf-328	209	4	measurement	measurement	NOUN
gujaf-328	209	5	variables	variable	VERB
gujaf-328	209	6	nature	nature	NOUN
gujaf-328	209	7	of	of	ADP
gujaf-328	209	8	variable	variable	ADJ
gujaf-328	209	9	measurement	measurement	NOUN
gujaf-328	209	10	sources	source	NOUN
gujaf-328	209	11	carbon	carbon	NOUN
gujaf-328	209	12	emission	emission	NOUN
gujaf-328	209	13	disclosure	disclosure	NOUN
gujaf-328	209	14	dependent	dependent	ADJ
gujaf-328	209	15	variable	variable	ADJ
gujaf-328	209	16	disclosure	disclosure	NOUN
gujaf-328	209	17	score	score	NOUN
gujaf-328	209	18	based	base	VERB
gujaf-328	209	19	on	on	ADP
gujaf-328	209	20	gri	gri	PROPN
gujaf-328	209	21	standards	standard	NOUN
gujaf-328	209	22	305	305	NUM
gujaf-328	209	23	:	:	PUNCT
gujaf-328	209	24	emission	emission	NOUN
gujaf-328	209	25	checklist	checklist	NOUN
gujaf-328	209	26	.	.	PUNCT
gujaf-328	210	1	(	(	PUNCT
gujaf-328	210	2	muhammad	muhammad	PROPN
gujaf-328	210	3	&	&	CCONJ
gujaf-328	210	4	aryani	aryani	PROPN
gujaf-328	210	5	2021	2021	NUM
gujaf-328	210	6	)	)	PUNCT
gujaf-328	210	7	board	board	NOUN
gujaf-328	210	8	gender	gender	NOUN
gujaf-328	210	9	diversity	diversity	NOUN
gujaf-328	210	10	independent	independent	ADJ
gujaf-328	210	11	variable	variable	ADJ
gujaf-328	210	12	proportion	proportion	NOUN
gujaf-328	210	13	of	of	ADP
gujaf-328	210	14	women	woman	NOUN
gujaf-328	210	15	on	on	ADP
gujaf-328	210	16	the	the	DET
gujaf-328	210	17	board	board	NOUN
gujaf-328	210	18	(	(	PUNCT
gujaf-328	210	19	hossain	hossain	PROPN
gujaf-328	210	20	et	et	PROPN
gujaf-328	210	21	al	al	PROPN
gujaf-328	210	22	,	,	PUNCT
gujaf-328	210	23	2017	2017	NUM
gujaf-328	210	24	)	)	PUNCT
gujaf-328	210	25	ceo	ceo	NOUN
gujaf-328	210	26	gender	gender	NOUN
gujaf-328	210	27	diversity	diversity	NOUN
gujaf-328	210	28	independent	independent	ADJ
gujaf-328	210	29	variable	variable	NOUN
gujaf-328	210	30	equal	equal	ADJ
gujaf-328	210	31	to	to	ADP
gujaf-328	210	32	1	1	NUM
gujaf-328	210	33	if	if	SCONJ
gujaf-328	210	34	ceo	ceo	NOUN
gujaf-328	210	35	is	be	AUX
gujaf-328	210	36	female	female	ADJ
gujaf-328	210	37	and	and	CCONJ
gujaf-328	210	38	0	0	NUM
gujaf-328	210	39	if	if	SCONJ
gujaf-328	210	40	male	male	ADJ
gujaf-328	210	41	(	(	PUNCT
gujaf-328	210	42	tran	tran	NOUN
gujaf-328	210	43	,	,	PUNCT
gujaf-328	210	44	2022	2022	NUM
gujaf-328	210	45	)	)	PUNCT
gujaf-328	210	46	ac	ac	VERB
gujaf-328	210	47	gender	gender	NOUN
gujaf-328	210	48	diversity	diversity	NOUN
gujaf-328	210	49	independent	independent	ADJ
gujaf-328	210	50	variable	variable	ADJ
gujaf-328	210	51	proportion	proportion	NOUN
gujaf-328	210	52	of	of	ADP
gujaf-328	210	53	women	woman	NOUN
gujaf-328	210	54	in	in	ADP
gujaf-328	210	55	the	the	DET
gujaf-328	210	56	ac	ac	PROPN
gujaf-328	210	57	(	(	PUNCT
gujaf-328	210	58	bravo	bravo	PROPN
gujaf-328	210	59	&	&	CCONJ
gujaf-328	210	60	reguera‐	reguera‐	PROPN
gujaf-328	210	61	alvarado	alvarado	PROPN
gujaf-328	210	62	,	,	PUNCT
gujaf-328	210	63	20180	20180	NUM
gujaf-328	210	64	firm	firm	ADJ
gujaf-328	210	65	size	size	NOUN
gujaf-328	210	66	control	control	NOUN
gujaf-328	210	67	variable	variable	PROPN
gujaf-328	210	68	firm	firm	NOUN
gujaf-328	210	69	’s	’s	PART
gujaf-328	210	70	year	year	NOUN
gujaf-328	210	71	-	-	PUNCT
gujaf-328	210	72	end	end	NOUN
gujaf-328	210	73	total	total	ADJ
gujaf-328	210	74	assets	asset	NOUN
gujaf-328	210	75	(	(	PUNCT
gujaf-328	210	76	tran	tran	NOUN
gujaf-328	210	77	,	,	PUNCT
gujaf-328	210	78	2022	2022	NUM
gujaf-328	210	79	)	)	PUNCT
gujaf-328	210	80	profitability	profitability	NOUN
gujaf-328	210	81	control	control	NOUN
gujaf-328	210	82	variable	variable	ADJ
gujaf-328	210	83	net	net	ADJ
gujaf-328	210	84	income	income	NOUN
gujaf-328	210	85	divided	divide	VERB
gujaf-328	210	86	by	by	ADP
gujaf-328	210	87	the	the	DET
gujaf-328	210	88	firm	firm	NOUN
gujaf-328	210	89	's	's	PART
gujaf-328	210	90	total	total	ADJ
gujaf-328	210	91	asset	asset	NOUN
gujaf-328	210	92	at	at	ADP
gujaf-328	210	93	year	year	NOUN
gujaf-328	210	94	's	's	PART
gujaf-328	210	95	end	end	NOUN
gujaf-328	210	96	(	(	PUNCT
gujaf-328	210	97	hossain	hossain	PROPN
gujaf-328	210	98	et	et	PROPN
gujaf-328	210	99	al	al	PROPN
gujaf-328	210	100	,	,	PUNCT
gujaf-328	210	101	2017	2017	NUM
gujaf-328	210	102	)	)	PUNCT
gujaf-328	210	103	source	source	NOUN
gujaf-328	210	104	:	:	PUNCT
gujaf-328	210	105	authors	author	NOUN
gujaf-328	210	106	compilation	compilation	NOUN
gujaf-328	210	107	model	model	NOUN
gujaf-328	210	108	specification	specification	NOUN
gujaf-328	210	109	in	in	ADP
gujaf-328	210	110	this	this	DET
gujaf-328	210	111	study	study	NOUN
gujaf-328	210	112	,	,	PUNCT
gujaf-328	210	113	the	the	DET
gujaf-328	210	114	following	follow	VERB
gujaf-328	210	115	model	model	NOUN
gujaf-328	210	116	is	be	AUX
gujaf-328	210	117	used	use	VERB
gujaf-328	210	118	to	to	PART
gujaf-328	210	119	estimate	estimate	VERB
gujaf-328	210	120	the	the	DET
gujaf-328	210	121	link	link	NOUN
gujaf-328	210	122	between	between	ADP
gujaf-328	210	123	women	woman	NOUN
gujaf-328	210	124	in	in	ADP
gujaf-328	210	125	top	top	ADJ
gujaf-328	210	126	leadership	leadership	NOUN
gujaf-328	210	127	positions	position	NOUN
gujaf-328	210	128	and	and	CCONJ
gujaf-328	210	129	carbon	carbon	NOUN
gujaf-328	210	130	emission	emission	NOUN
gujaf-328	210	131	disclosure	disclosure	NOUN
gujaf-328	210	132	:	:	PUNCT
gujaf-328	210	133	cdit	cdit	NOUN
gujaf-328	210	134	=	=	SYM
gujaf-328	210	135	ß0	ß0	NOUN
gujaf-328	210	136	+	+	CCONJ
gujaf-328	210	137	ß1	ß1	PROPN
gujaf-328	210	138	bgenit	bgenit	VERB
gujaf-328	210	139	+	+	CCONJ
gujaf-328	210	140	ß2	ß2	NOUN
gujaf-328	210	141	ceogenit	ceogenit	NOUN
gujaf-328	210	142	+	+	CCONJ
gujaf-328	210	143	ß3	ß3	ADJ
gujaf-328	210	144	acgenit	acgenit	NOUN
gujaf-328	210	145	+	+	CCONJ
gujaf-328	210	146	ß4	ß4	NOUN
gujaf-328	210	147	fsizeit	fsizeit	NOUN
gujaf-328	211	1	+	+	CCONJ
gujaf-328	211	2	ß5	ß5	NUM
gujaf-328	211	3	profit	profit	NOUN
gujaf-328	211	4	+	+	CCONJ
gujaf-328	211	5	єit	єit	NOUN
gujaf-328	211	6	where	where	SCONJ
gujaf-328	211	7	:	:	PUNCT
gujaf-328	211	8	cd	cd	PROPN
gujaf-328	211	9	=	=	PUNCT
gujaf-328	211	10	carbon	carbon	NOUN
gujaf-328	211	11	emission	emission	NOUN
gujaf-328	211	12	disclosure	disclosure	NOUN
gujaf-328	211	13	;	;	PUNCT
gujaf-328	211	14	ß0	ß0	NOUN
gujaf-328	211	15	=	=	SYM
gujaf-328	211	16	intercept	intercept	NOUN
gujaf-328	211	17	ß1	ß1	NOUN
gujaf-328	211	18	to	to	ADP
gujaf-328	211	19	ß8	ß8	NOUN
gujaf-328	211	20	=	=	PUNCT
gujaf-328	211	21	regression	regression	NOUN
gujaf-328	211	22	coefficients	coefficient	VERB
gujaf-328	211	23	є	є	ADP
gujaf-328	211	24	=	=	PUNCT
gujaf-328	211	25	residuals	residual	VERB
gujaf-328	211	26	it	it	PRON
gujaf-328	211	27	=	=	PUNCT
gujaf-328	211	28	panel	panel	NOUN
gujaf-328	211	29	data	datum	NOUN
gujaf-328	211	30	indicator	indicator	NOUN
gujaf-328	211	31	bgen	bgen	PROPN
gujaf-328	211	32	=	=	PROPN
gujaf-328	211	33	board	board	NOUN
gujaf-328	211	34	gender	gender	NOUN
gujaf-328	211	35	diversity	diversity	NOUN
gujaf-328	211	36	ceogen	ceogen	NOUN
gujaf-328	211	37	=	=	PUNCT
gujaf-328	211	38	ceo	ceo	NOUN
gujaf-328	211	39	gender	gender	NOUN
gujaf-328	211	40	acgen	acgen	PROPN
gujaf-328	211	41	=	=	PUNCT
gujaf-328	211	42	audit	audit	PROPN
gujaf-328	211	43	committee	committee	NOUN
gujaf-328	211	44	gender	gender	NOUN
gujaf-328	211	45	diversity	diversity	NOUN
gujaf-328	211	46	fsize	fsize	NOUN
gujaf-328	211	47	=	=	SYM
gujaf-328	211	48	firm	firm	ADJ
gujaf-328	211	49	size	size	NOUN
gujaf-328	211	50	prof	prof	NOUN
gujaf-328	211	51	=	=	NOUN
gujaf-328	211	52	firm	firm	NOUN
gujaf-328	211	53	profitability	profitability	NOUN
gujaf-328	211	54	.	.	PUNCT
gujaf-328	212	1	gusau	gusau	ADJ
gujaf-328	212	2	journal	journal	PROPN
gujaf-328	212	3	of	of	ADP
gujaf-328	212	4	accounting	accounting	NOUN
gujaf-328	212	5	and	and	CCONJ
gujaf-328	212	6	finance	finance	NOUN
gujaf-328	212	7	,	,	PUNCT
gujaf-328	212	8	vol	vol	NOUN
gujaf-328	212	9	.	.	PROPN
gujaf-328	212	10	5	5	NUM
gujaf-328	212	11	,	,	PUNCT
gujaf-328	212	12	issue	issue	NOUN
gujaf-328	212	13	2	2	NUM
gujaf-328	212	14	,	,	PUNCT
gujaf-328	212	15	october	october	PROPN
gujaf-328	212	16	,	,	PUNCT
gujaf-328	212	17	2024	2024	NUM
gujaf-328	212	18	40	40	NUM
gujaf-328	212	19	4.0	4.0	NUM
gujaf-328	212	20	results	result	NOUN
gujaf-328	212	21	and	and	CCONJ
gujaf-328	212	22	discussion	discussion	NOUN
gujaf-328	212	23	descriptive	descriptive	ADJ
gujaf-328	212	24	statistics	statistic	NOUN
gujaf-328	212	25	are	be	AUX
gujaf-328	212	26	used	use	VERB
gujaf-328	212	27	by	by	ADP
gujaf-328	212	28	researchers	researcher	NOUN
gujaf-328	212	29	to	to	PART
gujaf-328	212	30	effectively	effectively	ADV
gujaf-328	212	31	summarize	summarize	VERB
gujaf-328	212	32	and	and	CCONJ
gujaf-328	212	33	organize	organize	VERB
gujaf-328	212	34	data	datum	NOUN
gujaf-328	212	35	in	in	ADP
gujaf-328	212	36	order	order	NOUN
gujaf-328	212	37	to	to	PART
gujaf-328	212	38	enhance	enhance	VERB
gujaf-328	212	39	understanding	understanding	NOUN
gujaf-328	212	40	of	of	ADP
gujaf-328	212	41	the	the	DET
gujaf-328	212	42	data	datum	NOUN
gujaf-328	212	43	.	.	PUNCT
gujaf-328	213	1	table	table	NOUN
gujaf-328	213	2	2	2	NUM
gujaf-328	213	3	descriptive	descriptive	ADJ
gujaf-328	213	4	statistics	statistic	NOUN
gujaf-328	213	5	variable	variable	ADJ
gujaf-328	213	6	obs	obs	PROPN
gujaf-328	213	7	mean	mean	VERB
gujaf-328	213	8	std.dev	std.dev	PROPN
gujaf-328	213	9	.	.	PUNCT
gujaf-328	214	1	min	min	PROPN
gujaf-328	214	2	max	max	PROPN
gujaf-328	214	3	cdis	cdis	PROPN
gujaf-328	214	4	120	120	NUM
gujaf-328	215	1	0.183	0.183	NUM
gujaf-328	215	2	0.183	0.183	NUM
gujaf-328	215	3	0	0	NUM
gujaf-328	215	4	0.8	0.8	NUM
gujaf-328	215	5	bgen	bgen	NOUN
gujaf-328	215	6	120	120	NUM
gujaf-328	215	7	0.221	0.221	NUM
gujaf-328	215	8	0.114	0.114	NUM
gujaf-328	215	9	0	0	NUM
gujaf-328	215	10	0.455	0.455	NUM
gujaf-328	215	11	ceogen	ceogen	NOUN
gujaf-328	215	12	120	120	NUM
gujaf-328	215	13	0.05	0.05	NUM
gujaf-328	215	14	0.219	0.219	NUM
gujaf-328	215	15	0	0	NUM
gujaf-328	215	16	1	1	NUM
gujaf-328	215	17	acgen	acgen	PROPN
gujaf-328	215	18	120	120	NUM
gujaf-328	215	19	0.158	0.158	NUM
gujaf-328	215	20	0.153	0.153	NUM
gujaf-328	215	21	0	0	NUM
gujaf-328	215	22	0.6	0.6	NUM
gujaf-328	215	23	fsize	fsize	NOUN
gujaf-328	215	24	(	(	PUNCT
gujaf-328	215	25	billions	billion	NOUN
gujaf-328	215	26	)	)	PUNCT
gujaf-328	215	27	120	120	NUM
gujaf-328	215	28	2,357	2,357	NUM
gujaf-328	215	29	2,010	2,010	NUM
gujaf-328	215	30	156	156	NUM
gujaf-328	215	31	9,660	9,660	NUM
gujaf-328	215	32	prof	prof	NOUN
gujaf-328	215	33	120	120	NUM
gujaf-328	215	34	0.016	0.016	NUM
gujaf-328	215	35	0.018	0.018	NUM
gujaf-328	215	36	-0.095	-0.095	NUM
gujaf-328	215	37	0.061	0.061	NUM
gujaf-328	215	38	source	source	NOUN
gujaf-328	215	39	:	:	PUNCT
gujaf-328	215	40	author	author	NOUN
gujaf-328	215	41	’s	’s	PART
gujaf-328	215	42	compilation	compilation	NOUN
gujaf-328	215	43	carbon	carbon	NOUN
gujaf-328	215	44	emission	emission	NOUN
gujaf-328	215	45	disclosure	disclosure	NOUN
gujaf-328	215	46	(	(	PUNCT
gujaf-328	215	47	cd	cd	PROPN
gujaf-328	215	48	)	)	PUNCT
gujaf-328	215	49	is	be	AUX
gujaf-328	215	50	a	a	DET
gujaf-328	215	51	ratio	ratio	NOUN
gujaf-328	215	52	that	that	PRON
gujaf-328	215	53	ranges	range	VERB
gujaf-328	215	54	from	from	ADP
gujaf-328	215	55	0	0	NUM
gujaf-328	215	56	to	to	ADP
gujaf-328	215	57	1	1	NUM
gujaf-328	215	58	and	and	CCONJ
gujaf-328	215	59	can	can	AUX
gujaf-328	215	60	also	also	ADV
gujaf-328	215	61	be	be	AUX
gujaf-328	215	62	expressed	express	VERB
gujaf-328	215	63	as	as	ADP
gujaf-328	215	64	a	a	DET
gujaf-328	215	65	percentage	percentage	NOUN
gujaf-328	215	66	.	.	PUNCT
gujaf-328	216	1	based	base	VERB
gujaf-328	216	2	on	on	ADP
gujaf-328	216	3	the	the	DET
gujaf-328	216	4	mean	mean	ADJ
gujaf-328	216	5	cd	cd	NOUN
gujaf-328	216	6	value	value	NOUN
gujaf-328	216	7	of	of	ADP
gujaf-328	216	8	0.183	0.183	NUM
gujaf-328	216	9	presented	present	VERB
gujaf-328	216	10	in	in	ADP
gujaf-328	216	11	table	table	NOUN
gujaf-328	216	12	3	3	NUM
gujaf-328	216	13	,	,	PUNCT
gujaf-328	216	14	the	the	DET
gujaf-328	216	15	average	average	ADJ
gujaf-328	216	16	cd	cd	NOUN
gujaf-328	216	17	during	during	ADP
gujaf-328	216	18	the	the	DET
gujaf-328	216	19	study	study	NOUN
gujaf-328	216	20	period	period	NOUN
gujaf-328	216	21	was	be	AUX
gujaf-328	216	22	found	find	VERB
gujaf-328	216	23	to	to	PART
gujaf-328	216	24	be	be	AUX
gujaf-328	216	25	low	low	ADJ
gujaf-328	216	26	,	,	PUNCT
gujaf-328	216	27	at	at	ADP
gujaf-328	216	28	18.3	18.3	NUM
gujaf-328	216	29	%	%	NOUN
gujaf-328	216	30	.	.	PUNCT
gujaf-328	217	1	additionally	additionally	ADV
gujaf-328	217	2	,	,	PUNCT
gujaf-328	217	3	the	the	DET
gujaf-328	217	4	highest	high	ADJ
gujaf-328	217	5	average	average	ADJ
gujaf-328	217	6	disclosure	disclosure	NOUN
gujaf-328	217	7	rate	rate	NOUN
gujaf-328	217	8	was	be	AUX
gujaf-328	217	9	80	80	NUM
gujaf-328	217	10	%	%	NOUN
gujaf-328	217	11	,	,	PUNCT
gujaf-328	217	12	while	while	SCONJ
gujaf-328	217	13	the	the	DET
gujaf-328	217	14	lowest	low	ADJ
gujaf-328	217	15	was	be	AUX
gujaf-328	217	16	0	0	NUM
gujaf-328	217	17	%	%	NOUN
gujaf-328	217	18	,	,	PUNCT
gujaf-328	217	19	indicating	indicate	VERB
gujaf-328	217	20	wide	wide	ADJ
gujaf-328	217	21	variation	variation	NOUN
gujaf-328	217	22	.	.	PUNCT
gujaf-328	218	1	the	the	DET
gujaf-328	218	2	average	average	ADJ
gujaf-328	218	3	board	board	NOUN
gujaf-328	218	4	gender	gender	NOUN
gujaf-328	218	5	is	be	AUX
gujaf-328	218	6	22.1	22.1	NUM
gujaf-328	218	7	%	%	NOUN
gujaf-328	218	8	,	,	PUNCT
gujaf-328	218	9	and	and	CCONJ
gujaf-328	218	10	the	the	DET
gujaf-328	218	11	standard	standard	ADJ
gujaf-328	218	12	deviation	deviation	NOUN
gujaf-328	218	13	of	of	ADP
gujaf-328	218	14	11.4	11.4	NUM
gujaf-328	218	15	%	%	NOUN
gujaf-328	218	16	shows	show	VERB
gujaf-328	218	17	moderate	moderate	ADJ
gujaf-328	218	18	variance	variance	NOUN
gujaf-328	218	19	from	from	ADP
gujaf-328	218	20	the	the	DET
gujaf-328	218	21	mean	mean	NOUN
gujaf-328	218	22	.	.	PUNCT
gujaf-328	219	1	the	the	DET
gujaf-328	219	2	highest	high	ADJ
gujaf-328	219	3	board	board	NOUN
gujaf-328	219	4	gender	gender	NOUN
gujaf-328	219	5	diversity	diversity	NOUN
gujaf-328	219	6	is	be	AUX
gujaf-328	219	7	45.5	45.5	NUM
gujaf-328	219	8	%	%	NOUN
gujaf-328	219	9	and	and	CCONJ
gujaf-328	219	10	the	the	DET
gujaf-328	219	11	lowest	low	ADJ
gujaf-328	219	12	is	be	AUX
gujaf-328	219	13	0	0	NUM
gujaf-328	219	14	indicating	indicate	VERB
gujaf-328	219	15	some	some	DET
gujaf-328	219	16	sampled	sample	VERB
gujaf-328	219	17	firms	firm	NOUN
gujaf-328	219	18	had	have	VERB
gujaf-328	219	19	no	no	DET
gujaf-328	219	20	women	woman	NOUN
gujaf-328	219	21	on	on	ADP
gujaf-328	219	22	their	their	PRON
gujaf-328	219	23	board	board	NOUN
gujaf-328	219	24	within	within	ADP
gujaf-328	219	25	the	the	DET
gujaf-328	219	26	period	period	NOUN
gujaf-328	219	27	covered	cover	VERB
gujaf-328	219	28	in	in	ADP
gujaf-328	219	29	the	the	DET
gujaf-328	219	30	study	study	NOUN
gujaf-328	219	31	.	.	PUNCT
gujaf-328	220	1	table	table	NOUN
gujaf-328	220	2	3	3	NUM
gujaf-328	220	3	also	also	ADV
gujaf-328	220	4	shows	show	VERB
gujaf-328	220	5	informative	informative	ADJ
gujaf-328	220	6	figures	figure	NOUN
gujaf-328	220	7	for	for	ADP
gujaf-328	220	8	the	the	DET
gujaf-328	220	9	dummy	dummy	ADJ
gujaf-328	220	10	variables	variable	NOUN
gujaf-328	220	11	.	.	PUNCT
gujaf-328	221	1	on	on	ADP
gujaf-328	221	2	average	average	ADJ
gujaf-328	221	3	,	,	PUNCT
gujaf-328	221	4	only	only	ADV
gujaf-328	221	5	5	5	NUM
gujaf-328	221	6	%	%	NOUN
gujaf-328	221	7	of	of	ADP
gujaf-328	221	8	the	the	DET
gujaf-328	221	9	sample	sample	NOUN
gujaf-328	221	10	corporations	corporation	NOUN
gujaf-328	221	11	have	have	VERB
gujaf-328	221	12	a	a	DET
gujaf-328	221	13	female	female	ADJ
gujaf-328	221	14	ceo	ceo	NOUN
gujaf-328	221	15	,	,	PUNCT
gujaf-328	221	16	implying	imply	VERB
gujaf-328	221	17	that	that	SCONJ
gujaf-328	221	18	only	only	ADV
gujaf-328	221	19	a	a	DET
gujaf-328	221	20	few	few	ADJ
gujaf-328	221	21	proportions	proportion	NOUN
gujaf-328	221	22	of	of	ADP
gujaf-328	221	23	firms	firm	NOUN
gujaf-328	221	24	appointed	appoint	VERB
gujaf-328	221	25	a	a	DET
gujaf-328	221	26	female	female	ADJ
gujaf-328	221	27	ceo	ceo	NOUN
gujaf-328	221	28	.	.	PUNCT
gujaf-328	222	1	the	the	DET
gujaf-328	222	2	audit	audit	NOUN
gujaf-328	222	3	committee	committee	NOUN
gujaf-328	222	4	gender	gender	NOUN
gujaf-328	222	5	diversity	diversity	NOUN
gujaf-328	222	6	mean	mean	NOUN
gujaf-328	222	7	rating	rating	NOUN
gujaf-328	222	8	is	be	AUX
gujaf-328	222	9	0.158	0.158	NUM
gujaf-328	222	10	%	%	NOUN
gujaf-328	222	11	,	,	PUNCT
gujaf-328	222	12	indicating	indicate	VERB
gujaf-328	222	13	audit	audit	NOUN
gujaf-328	222	14	committees	committee	NOUN
gujaf-328	222	15	of	of	ADP
gujaf-328	222	16	the	the	DET
gujaf-328	222	17	sampled	sample	VERB
gujaf-328	222	18	companies	company	NOUN
gujaf-328	222	19	have	have	VERB
gujaf-328	222	20	a	a	DET
gujaf-328	222	21	comparatively	comparatively	ADV
gujaf-328	222	22	poor	poor	ADJ
gujaf-328	222	23	degree	degree	NOUN
gujaf-328	222	24	of	of	ADP
gujaf-328	222	25	gender	gender	NOUN
gujaf-328	222	26	diversity	diversity	NOUN
gujaf-328	222	27	in	in	ADP
gujaf-328	222	28	general	general	ADJ
gujaf-328	222	29	.	.	PUNCT
gujaf-328	223	1	the	the	DET
gujaf-328	223	2	standard	standard	ADJ
gujaf-328	223	3	deviation	deviation	NOUN
gujaf-328	223	4	is	be	AUX
gujaf-328	223	5	15.3	15.3	NUM
gujaf-328	223	6	%	%	NOUN
gujaf-328	223	7	,	,	PUNCT
gujaf-328	223	8	which	which	PRON
gujaf-328	223	9	is	be	AUX
gujaf-328	223	10	close	close	ADJ
gujaf-328	223	11	to	to	ADP
gujaf-328	223	12	the	the	DET
gujaf-328	223	13	mean	mean	NOUN
gujaf-328	223	14	,	,	PUNCT
gujaf-328	223	15	showing	show	VERB
gujaf-328	223	16	that	that	SCONJ
gujaf-328	223	17	the	the	DET
gujaf-328	223	18	gender	gender	NOUN
gujaf-328	223	19	diversity	diversity	NOUN
gujaf-328	223	20	ratio	ratio	NOUN
gujaf-328	223	21	of	of	ADP
gujaf-328	223	22	the	the	DET
gujaf-328	223	23	observed	observed	ADJ
gujaf-328	223	24	companies	company	NOUN
gujaf-328	223	25	clusters	cluster	VERB
gujaf-328	223	26	around	around	ADP
gujaf-328	223	27	each	each	DET
gujaf-328	223	28	other	other	ADJ
gujaf-328	223	29	.	.	PUNCT
gujaf-328	224	1	the	the	DET
gujaf-328	224	2	highest	high	ADJ
gujaf-328	224	3	ac	ac	ADJ
gujaf-328	224	4	gender	gender	NOUN
gujaf-328	224	5	diversity	diversity	NOUN
gujaf-328	224	6	is	be	AUX
gujaf-328	224	7	60	60	NUM
gujaf-328	224	8	%	%	NOUN
gujaf-328	224	9	,	,	PUNCT
gujaf-328	224	10	and	and	CCONJ
gujaf-328	224	11	the	the	DET
gujaf-328	224	12	lowest	low	ADJ
gujaf-328	224	13	is	be	AUX
gujaf-328	224	14	0	0	NUM
gujaf-328	224	15	,	,	PUNCT
gujaf-328	224	16	indicating	indicate	VERB
gujaf-328	224	17	some	some	DET
gujaf-328	224	18	sampled	sample	VERB
gujaf-328	224	19	firms	firm	NOUN
gujaf-328	224	20	had	have	VERB
gujaf-328	224	21	no	no	DET
gujaf-328	224	22	women	woman	NOUN
gujaf-328	224	23	on	on	ADP
gujaf-328	224	24	their	their	PRON
gujaf-328	224	25	audit	audit	NOUN
gujaf-328	224	26	committee	committee	NOUN
gujaf-328	224	27	within	within	ADP
gujaf-328	224	28	the	the	DET
gujaf-328	224	29	period	period	NOUN
gujaf-328	224	30	covered	cover	VERB
gujaf-328	224	31	in	in	ADP
gujaf-328	224	32	the	the	DET
gujaf-328	224	33	study	study	NOUN
gujaf-328	224	34	.	.	PUNCT
gujaf-328	225	1	profitability	profitability	NOUN
gujaf-328	225	2	as	as	SCONJ
gujaf-328	225	3	indicated	indicate	VERB
gujaf-328	225	4	by	by	ADP
gujaf-328	225	5	the	the	DET
gujaf-328	225	6	roa	roa	NOUN
gujaf-328	225	7	has	have	VERB
gujaf-328	225	8	an	an	DET
gujaf-328	225	9	average	average	NOUN
gujaf-328	225	10	of	of	ADP
gujaf-328	225	11	1.6	1.6	NUM
gujaf-328	225	12	%	%	NOUN
gujaf-328	225	13	.	.	PUNCT
gujaf-328	226	1	the	the	DET
gujaf-328	226	2	most	most	ADV
gujaf-328	226	3	profitable	profitable	ADJ
gujaf-328	226	4	dmbs	dmb	NOUN
gujaf-328	226	5	earn	earn	VERB
gujaf-328	226	6	n0.06	n0.06	PROPN
gujaf-328	226	7	per	per	ADP
gujaf-328	226	8	n1	n1	NOUN
gujaf-328	226	9	of	of	ADP
gujaf-328	226	10	asset	asset	NOUN
gujaf-328	226	11	invested	invest	VERB
gujaf-328	226	12	,	,	PUNCT
gujaf-328	226	13	and	and	CCONJ
gujaf-328	226	14	the	the	DET
gujaf-328	226	15	maximum	maximum	ADJ
gujaf-328	226	16	loss	loss	NOUN
gujaf-328	226	17	incurred	incur	VERB
gujaf-328	226	18	is	be	AUX
gujaf-328	226	19	-n0.095	-n0.095	ADJ
gujaf-328	226	20	on	on	ADP
gujaf-328	226	21	n1	n1	PROPN
gujaf-328	226	22	of	of	ADP
gujaf-328	226	23	asset	asset	NOUN
gujaf-328	226	24	invested	invest	VERB
gujaf-328	226	25	.	.	PUNCT
gujaf-328	227	1	the	the	DET
gujaf-328	227	2	standard	standard	ADJ
gujaf-328	227	3	deviation	deviation	NOUN
gujaf-328	227	4	of	of	ADP
gujaf-328	227	5	0.018	0.018	NUM
gujaf-328	227	6	(	(	PUNCT
gujaf-328	227	7	1.8	1.8	NUM
gujaf-328	227	8	%	%	NOUN
gujaf-328	227	9	)	)	PUNCT
gujaf-328	227	10	,	,	PUNCT
gujaf-328	227	11	indicating	indicate	VERB
gujaf-328	227	12	a	a	DET
gujaf-328	227	13	low	low	ADJ
gujaf-328	227	14	level	level	NOUN
gujaf-328	227	15	of	of	ADP
gujaf-328	227	16	variability	variability	NOUN
gujaf-328	227	17	in	in	ADP
gujaf-328	227	18	the	the	DET
gujaf-328	227	19	return	return	NOUN
gujaf-328	227	20	on	on	ADP
gujaf-328	227	21	total	total	ADJ
gujaf-328	227	22	assets	asset	NOUN
gujaf-328	227	23	among	among	ADP
gujaf-328	227	24	the	the	DET
gujaf-328	227	25	firms	firm	NOUN
gujaf-328	227	26	sampled	sample	VERB
gujaf-328	227	27	during	during	ADP
gujaf-328	227	28	the	the	DET
gujaf-328	227	29	study	study	NOUN
gujaf-328	227	30	period	period	NOUN
gujaf-328	227	31	.	.	PUNCT
gujaf-328	228	1	firm	firm	ADJ
gujaf-328	228	2	size	size	NOUN
gujaf-328	228	3	has	have	VERB
gujaf-328	228	4	a	a	DET
gujaf-328	228	5	mean	mean	ADJ
gujaf-328	228	6	value	value	NOUN
gujaf-328	228	7	of	of	ADP
gujaf-328	228	8	2.3	2.3	NUM
gujaf-328	228	9	trillion	trillion	NUM
gujaf-328	228	10	naira	naira	NOUN
gujaf-328	228	11	.	.	PUNCT
gujaf-328	229	1	the	the	DET
gujaf-328	229	2	minimum	minimum	ADJ
gujaf-328	229	3	and	and	CCONJ
gujaf-328	229	4	maximum	maximum	ADJ
gujaf-328	229	5	asset	asset	NOUN
gujaf-328	229	6	value	value	NOUN
gujaf-328	229	7	among	among	ADP
gujaf-328	229	8	the	the	DET
gujaf-328	229	9	firms	firm	NOUN
gujaf-328	229	10	sampled	sample	VERB
gujaf-328	229	11	is	be	AUX
gujaf-328	229	12	n156	n156	PROPN
gujaf-328	229	13	billion	billion	NUM
gujaf-328	229	14	and	and	CCONJ
gujaf-328	229	15	n9.6	n9.6	NOUN
gujaf-328	229	16	trillion	trillion	NUM
gujaf-328	229	17	respectively	respectively	ADV
gujaf-328	229	18	.	.	PUNCT
gujaf-328	230	1	table	table	NOUN
gujaf-328	230	2	3	3	NUM
gujaf-328	230	3	correlation	correlation	NOUN
gujaf-328	230	4	matrix	matrix	NOUN
gujaf-328	230	5	variables	variable	NOUN
gujaf-328	230	6	cdis	cdis	PROPN
gujaf-328	230	7	bgen	bgen	PROPN
gujaf-328	230	8	ceogen	ceogen	PROPN
gujaf-328	230	9	acgen	acgen	PROPN
gujaf-328	230	10	fsize	fsize	PROPN
gujaf-328	230	11	prof	prof	NOUN
gujaf-328	230	12	cdis	cdis	PROPN
gujaf-328	230	13	1.000	1.000	NUM
gujaf-328	230	14	bgen	bgen	NOUN
gujaf-328	230	15	-0.032	-0.032	ADP
gujaf-328	230	16	1.000	1.000	NUM
gujaf-328	230	17	ceogen	ceogen	NOUN
gujaf-328	230	18	-0.146	-0.146	NOUN
gujaf-328	230	19	0.193	0.193	NUM
gujaf-328	230	20	1.000	1.000	NUM
gujaf-328	230	21	acgen	acgen	NOUN
gujaf-328	230	22	0.153	0.153	NUM
gujaf-328	230	23	0.252	0.252	NUM
gujaf-328	230	24	-0.111	-0.111	PUNCT
gujaf-328	230	25	1.000	1.000	NUM
gujaf-328	230	26	gusau	gusau	ADJ
gujaf-328	230	27	journal	journal	NOUN
gujaf-328	230	28	of	of	ADP
gujaf-328	230	29	accounting	accounting	NOUN
gujaf-328	230	30	and	and	CCONJ
gujaf-328	230	31	finance	finance	NOUN
gujaf-328	230	32	,	,	PUNCT
gujaf-328	230	33	vol	vol	NOUN
gujaf-328	230	34	.	.	PROPN
gujaf-328	230	35	5	5	NUM
gujaf-328	230	36	,	,	PUNCT
gujaf-328	230	37	issue	issue	NOUN
gujaf-328	230	38	2	2	NUM
gujaf-328	230	39	,	,	PUNCT
gujaf-328	230	40	october	october	PROPN
gujaf-328	230	41	,	,	PUNCT
gujaf-328	230	42	2024	2024	NUM
gujaf-328	230	43	41	41	NUM
gujaf-328	230	44	fsize	fsize	NOUN
gujaf-328	230	45	0.470	0.470	NUM
gujaf-328	230	46	-0.107	-0.107	PUNCT
gujaf-328	230	47	-0.108	-0.108	PUNCT
gujaf-328	230	48	0.142	0.142	NUM
gujaf-328	230	49	1.000	1.000	NUM
gujaf-328	230	50	prof	prof	NOUN
gujaf-328	230	51	0.122	0.122	NUM
gujaf-328	230	52	-0.021	-0.021	NOUN
gujaf-328	230	53	0.081	0.081	NUM
gujaf-328	230	54	0.327	0.327	NUM
gujaf-328	230	55	0.450	0.450	NUM
gujaf-328	230	56	1.000	1.000	NUM
gujaf-328	230	57	source	source	NOUN
gujaf-328	230	58	:	:	PUNCT
gujaf-328	230	59	author	author	PROPN
gujaf-328	230	60	’s	’s	PART
gujaf-328	230	61	compilation	compilation	PROPN
gujaf-328	230	62	board	board	NOUN
gujaf-328	230	63	gender	gender	NOUN
gujaf-328	230	64	diversity	diversity	NOUN
gujaf-328	230	65	and	and	CCONJ
gujaf-328	230	66	ceo	ceo	NOUN
gujaf-328	230	67	gender	gender	NOUN
gujaf-328	230	68	have	have	VERB
gujaf-328	230	69	a	a	DET
gujaf-328	230	70	negative	negative	ADJ
gujaf-328	230	71	relationship	relationship	NOUN
gujaf-328	230	72	with	with	ADP
gujaf-328	230	73	carbon	carbon	NOUN
gujaf-328	230	74	disclosure	disclosure	NOUN
gujaf-328	230	75	,	,	PUNCT
gujaf-328	230	76	while	while	SCONJ
gujaf-328	230	77	audit	audit	NOUN
gujaf-328	230	78	committee	committee	NOUN
gujaf-328	230	79	gender	gender	NOUN
gujaf-328	230	80	diversity	diversity	NOUN
gujaf-328	230	81	,	,	PUNCT
gujaf-328	230	82	profitability	profitability	NOUN
gujaf-328	230	83	,	,	PUNCT
gujaf-328	230	84	and	and	CCONJ
gujaf-328	230	85	firm	firm	ADJ
gujaf-328	230	86	size	size	NOUN
gujaf-328	230	87	have	have	VERB
gujaf-328	230	88	a	a	DET
gujaf-328	230	89	relationship	relationship	NOUN
gujaf-328	230	90	with	with	ADP
gujaf-328	230	91	the	the	DET
gujaf-328	230	92	carbon	carbon	NOUN
gujaf-328	230	93	disclosure	disclosure	NOUN
gujaf-328	230	94	of	of	ADP
gujaf-328	230	95	listed	list	VERB
gujaf-328	230	96	dmbs	dmb	NOUN
gujaf-328	230	97	in	in	ADP
gujaf-328	230	98	nigeria	nigeria	PROPN
gujaf-328	230	99	.	.	PUNCT
gujaf-328	231	1	table	table	NOUN
gujaf-328	231	2	3	3	NUM
gujaf-328	231	3	additionally	additionally	ADV
gujaf-328	231	4	illustrates	illustrate	VERB
gujaf-328	231	5	the	the	DET
gujaf-328	231	6	correlation	correlation	NOUN
gujaf-328	231	7	among	among	ADP
gujaf-328	231	8	the	the	DET
gujaf-328	231	9	independent	independent	ADJ
gujaf-328	231	10	variables	variable	NOUN
gujaf-328	231	11	.	.	PUNCT
gujaf-328	232	1	gujarati	gujarati	PROPN
gujaf-328	232	2	(	(	PUNCT
gujaf-328	232	3	2004	2004	NUM
gujaf-328	232	4	)	)	PUNCT
gujaf-328	232	5	considers	consider	VERB
gujaf-328	232	6	a	a	DET
gujaf-328	232	7	correlation	correlation	NOUN
gujaf-328	232	8	coefficient	coefficient	NOUN
gujaf-328	232	9	of	of	ADP
gujaf-328	232	10	more	more	ADJ
gujaf-328	232	11	than	than	ADP
gujaf-328	232	12	0.80	0.80	NUM
gujaf-328	232	13	to	to	PART
gujaf-328	232	14	be	be	AUX
gujaf-328	232	15	excessive	excessive	ADJ
gujaf-328	232	16	.	.	PUNCT
gujaf-328	233	1	all	all	DET
gujaf-328	233	2	correlation	correlation	NOUN
gujaf-328	233	3	coefficients	coefficient	NOUN
gujaf-328	233	4	among	among	ADP
gujaf-328	233	5	the	the	DET
gujaf-328	233	6	explanatory	explanatory	ADJ
gujaf-328	233	7	variables	variable	NOUN
gujaf-328	233	8	are	be	AUX
gujaf-328	233	9	below	below	ADP
gujaf-328	233	10	0.80	0.80	NUM
gujaf-328	233	11	,	,	PUNCT
gujaf-328	233	12	which	which	PRON
gujaf-328	233	13	indicates	indicate	VERB
gujaf-328	233	14	the	the	DET
gujaf-328	233	15	possible	possible	ADJ
gujaf-328	233	16	absence	absence	NOUN
gujaf-328	233	17	of	of	ADP
gujaf-328	233	18	harmful	harmful	ADJ
gujaf-328	233	19	multicollinearity	multicollinearity	NOUN
gujaf-328	233	20	.	.	PUNCT
gujaf-328	234	1	this	this	PRON
gujaf-328	234	2	was	be	AUX
gujaf-328	234	3	further	far	ADV
gujaf-328	234	4	validated	validate	VERB
gujaf-328	234	5	using	use	VERB
gujaf-328	234	6	the	the	DET
gujaf-328	234	7	variance	variance	NOUN
gujaf-328	234	8	inflation	inflation	NOUN
gujaf-328	234	9	factor	factor	NOUN
gujaf-328	234	10	.	.	PUNCT
gujaf-328	235	1	residuals	residual	NOUN
gujaf-328	235	2	test	test	VERB
gujaf-328	235	3	several	several	ADJ
gujaf-328	235	4	diagnostic	diagnostic	ADJ
gujaf-328	235	5	tests	test	NOUN
gujaf-328	235	6	were	be	AUX
gujaf-328	235	7	conducted	conduct	VERB
gujaf-328	235	8	,	,	PUNCT
gujaf-328	235	9	including	include	VERB
gujaf-328	235	10	multicollinearity	multicollinearity	NOUN
gujaf-328	235	11	,	,	PUNCT
gujaf-328	235	12	linearity	linearity	NOUN
gujaf-328	235	13	,	,	PUNCT
gujaf-328	235	14	auto	auto	NOUN
gujaf-328	235	15	and	and	CCONJ
gujaf-328	235	16	serial	serial	ADJ
gujaf-328	235	17	correlation	correlation	NOUN
gujaf-328	235	18	,	,	PUNCT
gujaf-328	235	19	heteroskedasticity	heteroskedasticity	NOUN
gujaf-328	235	20	,	,	PUNCT
gujaf-328	235	21	normality	normality	NOUN
gujaf-328	235	22	,	,	PUNCT
gujaf-328	235	23	and	and	CCONJ
gujaf-328	235	24	hausman	hausman	ADJ
gujaf-328	235	25	specification	specification	NOUN
gujaf-328	235	26	tests	test	NOUN
gujaf-328	235	27	.	.	PUNCT
gujaf-328	236	1	according	accord	VERB
gujaf-328	236	2	to	to	ADP
gujaf-328	236	3	the	the	DET
gujaf-328	236	4	results	result	NOUN
gujaf-328	236	5	presented	present	VERB
gujaf-328	236	6	in	in	ADP
gujaf-328	236	7	table	table	NOUN
gujaf-328	236	8	3	3	NUM
gujaf-328	236	9	,	,	PUNCT
gujaf-328	236	10	it	it	PRON
gujaf-328	236	11	can	can	AUX
gujaf-328	236	12	be	be	AUX
gujaf-328	236	13	inferred	infer	VERB
gujaf-328	236	14	that	that	SCONJ
gujaf-328	236	15	there	there	PRON
gujaf-328	236	16	are	be	VERB
gujaf-328	236	17	no	no	DET
gujaf-328	236	18	multicollinearity	multicollinearity	NOUN
gujaf-328	236	19	issues	issue	NOUN
gujaf-328	236	20	because	because	SCONJ
gujaf-328	236	21	all	all	DET
gujaf-328	236	22	the	the	DET
gujaf-328	236	23	variables	variable	NOUN
gujaf-328	236	24	'	'	PART
gujaf-328	236	25	vif	vif	NOUN
gujaf-328	236	26	values	value	NOUN
gujaf-328	236	27	are	be	AUX
gujaf-328	236	28	below	below	ADP
gujaf-328	236	29	10	10	NUM
gujaf-328	236	30	,	,	PUNCT
gujaf-328	236	31	as	as	SCONJ
gujaf-328	236	32	suggested	suggest	VERB
gujaf-328	236	33	by	by	ADP
gujaf-328	236	34	hair	hair	NOUN
gujaf-328	236	35	et	et	PROPN
gujaf-328	236	36	al	al	PROPN
gujaf-328	236	37	.	.	PROPN
gujaf-328	237	1	(	(	PUNCT
gujaf-328	237	2	2006	2006	NUM
gujaf-328	237	3	)	)	PUNCT
gujaf-328	237	4	.	.	PUNCT
gujaf-328	238	1	furthermore	furthermore	ADV
gujaf-328	238	2	,	,	PUNCT
gujaf-328	238	3	the	the	DET
gujaf-328	238	4	hausman	hausman	ADJ
gujaf-328	238	5	test	test	NOUN
gujaf-328	238	6	was	be	AUX
gujaf-328	238	7	performed	perform	VERB
gujaf-328	238	8	to	to	PART
gujaf-328	238	9	determine	determine	VERB
gujaf-328	238	10	the	the	DET
gujaf-328	238	11	appropriate	appropriate	ADJ
gujaf-328	238	12	model	model	NOUN
gujaf-328	238	13	between	between	ADP
gujaf-328	238	14	random	random	ADJ
gujaf-328	238	15	and	and	CCONJ
gujaf-328	238	16	fixed	fix	VERB
gujaf-328	238	17	effects	effect	NOUN
gujaf-328	238	18	.	.	PUNCT
gujaf-328	239	1	as	as	SCONJ
gujaf-328	239	2	shown	show	VERB
gujaf-328	239	3	in	in	ADP
gujaf-328	239	4	table	table	NOUN
gujaf-328	239	5	3	3	NUM
gujaf-328	239	6	,	,	PUNCT
gujaf-328	239	7	the	the	DET
gujaf-328	239	8	probability	probability	NOUN
gujaf-328	239	9	value	value	NOUN
gujaf-328	239	10	is	be	AUX
gujaf-328	239	11	0.1863	0.1863	NUM
gujaf-328	239	12	.	.	PUNCT
gujaf-328	240	1	this	this	PRON
gujaf-328	240	2	indicates	indicate	VERB
gujaf-328	240	3	the	the	DET
gujaf-328	240	4	random	random	ADJ
gujaf-328	240	5	effect	effect	NOUN
gujaf-328	240	6	model	model	NOUN
gujaf-328	240	7	is	be	AUX
gujaf-328	240	8	supported	support	VERB
gujaf-328	240	9	.	.	PUNCT
gujaf-328	241	1	as	as	SCONJ
gujaf-328	241	2	the	the	DET
gujaf-328	241	3	test	test	NOUN
gujaf-328	241	4	was	be	AUX
gujaf-328	241	5	insignificant	insignificant	ADJ
gujaf-328	241	6	,	,	PUNCT
gujaf-328	241	7	lagrange	lagrange	NOUN
gujaf-328	241	8	multiplier	multipli	ADJ
gujaf-328	241	9	test	test	NOUN
gujaf-328	241	10	was	be	AUX
gujaf-328	241	11	conducted	conduct	VERB
gujaf-328	241	12	to	to	PART
gujaf-328	241	13	determine	determine	VERB
gujaf-328	241	14	the	the	DET
gujaf-328	241	15	best	good	ADJ
gujaf-328	241	16	model	model	NOUN
gujaf-328	241	17	to	to	PART
gujaf-328	241	18	interpret	interpret	VERB
gujaf-328	241	19	between	between	ADP
gujaf-328	241	20	the	the	DET
gujaf-328	241	21	random	random	ADJ
gujaf-328	241	22	effect	effect	NOUN
gujaf-328	241	23	model	model	NOUN
gujaf-328	241	24	and	and	CCONJ
gujaf-328	241	25	the	the	DET
gujaf-328	241	26	pooled	pooled	ADJ
gujaf-328	241	27	ols	ol	NOUN
gujaf-328	241	28	.	.	PUNCT
gujaf-328	242	1	the	the	DET
gujaf-328	242	2	result	result	NOUN
gujaf-328	242	3	obtained	obtain	VERB
gujaf-328	242	4	showed	show	VERB
gujaf-328	242	5	that	that	SCONJ
gujaf-328	242	6	the	the	DET
gujaf-328	242	7	random	random	ADJ
gujaf-328	242	8	effect	effect	NOUN
gujaf-328	242	9	model	model	NOUN
gujaf-328	242	10	is	be	AUX
gujaf-328	242	11	the	the	DET
gujaf-328	242	12	most	most	ADV
gujaf-328	242	13	appropriate	appropriate	ADJ
gujaf-328	242	14	as	as	SCONJ
gujaf-328	242	15	the	the	DET
gujaf-328	242	16	result	result	NOUN
gujaf-328	242	17	is	be	AUX
gujaf-328	242	18	significant	significant	ADJ
gujaf-328	242	19	.	.	PUNCT
gujaf-328	243	1	however	however	ADV
gujaf-328	243	2	,	,	PUNCT
gujaf-328	243	3	the	the	DET
gujaf-328	243	4	result	result	NOUN
gujaf-328	243	5	also	also	ADV
gujaf-328	243	6	shows	show	VERB
gujaf-328	243	7	the	the	DET
gujaf-328	243	8	presence	presence	NOUN
gujaf-328	243	9	of	of	ADP
gujaf-328	243	10	autocorrelation	autocorrelation	NOUN
gujaf-328	243	11	and	and	CCONJ
gujaf-328	243	12	heteroskedasticity	heteroskedasticity	NOUN
gujaf-328	243	13	because	because	SCONJ
gujaf-328	243	14	the	the	DET
gujaf-328	243	15	p	p	NOUN
gujaf-328	243	16	-	-	PUNCT
gujaf-328	243	17	value	value	NOUN
gujaf-328	243	18	of	of	ADP
gujaf-328	243	19	both	both	DET
gujaf-328	243	20	tests	test	NOUN
gujaf-328	243	21	is	be	AUX
gujaf-328	243	22	significant	significant	ADJ
gujaf-328	243	23	.	.	PUNCT
gujaf-328	244	1	this	this	PRON
gujaf-328	244	2	indicates	indicate	VERB
gujaf-328	244	3	that	that	SCONJ
gujaf-328	244	4	the	the	DET
gujaf-328	244	5	random	random	ADJ
gujaf-328	244	6	effect	effect	NOUN
gujaf-328	244	7	regression	regression	NOUN
gujaf-328	244	8	is	be	AUX
gujaf-328	244	9	not	not	PART
gujaf-328	244	10	appropriate	appropriate	ADJ
gujaf-328	244	11	as	as	SCONJ
gujaf-328	244	12	the	the	DET
gujaf-328	244	13	panel	panel	NOUN
gujaf-328	244	14	regression	regression	NOUN
gujaf-328	244	15	estimators	estimator	NOUN
gujaf-328	244	16	may	may	AUX
gujaf-328	244	17	be	be	AUX
gujaf-328	244	18	biased	bias	VERB
gujaf-328	244	19	(	(	PUNCT
gujaf-328	244	20	hausman	hausman	ADJ
gujaf-328	244	21	and	and	CCONJ
gujaf-328	244	22	kuersteiner	kuersteiner	NOUN
gujaf-328	244	23	,	,	PUNCT
gujaf-328	244	24	2008	2008	NUM
gujaf-328	244	25	)	)	PUNCT
gujaf-328	244	26	.	.	PUNCT
gujaf-328	245	1	to	to	PART
gujaf-328	245	2	address	address	VERB
gujaf-328	245	3	the	the	DET
gujaf-328	245	4	limitations	limitation	NOUN
gujaf-328	245	5	of	of	ADP
gujaf-328	245	6	the	the	DET
gujaf-328	245	7	random	random	ADJ
gujaf-328	245	8	effects	effect	NOUN
gujaf-328	245	9	model	model	NOUN
gujaf-328	245	10	in	in	ADP
gujaf-328	245	11	the	the	DET
gujaf-328	245	12	presence	presence	NOUN
gujaf-328	245	13	of	of	ADP
gujaf-328	245	14	heteroskedasticity	heteroskedasticity	NOUN
gujaf-328	245	15	and	and	CCONJ
gujaf-328	245	16	autocorrelation	autocorrelation	NOUN
gujaf-328	245	17	,	,	PUNCT
gujaf-328	245	18	this	this	DET
gujaf-328	245	19	study	study	NOUN
gujaf-328	245	20	utilized	utilize	VERB
gujaf-328	245	21	the	the	DET
gujaf-328	245	22	gls	gls	NOUN
gujaf-328	245	23	model	model	NOUN
gujaf-328	245	24	,	,	PUNCT
gujaf-328	245	25	as	as	SCONJ
gujaf-328	245	26	recommended	recommend	VERB
gujaf-328	245	27	by	by	ADP
gujaf-328	245	28	westerlund	westerlund	NOUN
gujaf-328	245	29	and	and	CCONJ
gujaf-328	245	30	narayan	narayan	NOUN
gujaf-328	245	31	(	(	PUNCT
gujaf-328	245	32	2012	2012	NUM
gujaf-328	245	33	)	)	PUNCT
gujaf-328	245	34	.	.	PUNCT
gujaf-328	246	1	the	the	DET
gujaf-328	246	2	gls	gls	PROPN
gujaf-328	246	3	regression	regression	NOUN
gujaf-328	246	4	result	result	NOUN
gujaf-328	246	5	is	be	AUX
gujaf-328	246	6	presented	present	VERB
gujaf-328	246	7	below	below	ADP
gujaf-328	246	8	.	.	PUNCT
gujaf-328	247	1	table	table	NOUN
gujaf-328	247	2	4	4	NUM
gujaf-328	247	3	:	:	PUNCT
gujaf-328	247	4	gls	gl	VERB
gujaf-328	247	5	regression	regression	NOUN
gujaf-328	247	6	result	result	NOUN
gujaf-328	247	7	etr	etr	PROPN
gujaf-328	247	8	coef	coef	PROPN
gujaf-328	247	9	.	.	PUNCT
gujaf-328	248	1	st.err	st.err	PROPN
gujaf-328	248	2	.	.	PUNCT
gujaf-328	249	1	z	z	ADJ
gujaf-328	249	2	-	-	PUNCT
gujaf-328	249	3	value	value	NOUN
gujaf-328	249	4	pvalue	pvalue	NOUN
gujaf-328	249	5	bgen	bgen	NOUN
gujaf-328	249	6	0.004	0.004	NUM
gujaf-328	249	7	0.137	0.137	NUM
gujaf-328	249	8	0.03	0.03	NUM
gujaf-328	249	9	0.975	0.975	NUM
gujaf-328	249	10	ceogen	ceogen	NOUN
gujaf-328	249	11	-0.056	-0.056	PROPN
gujaf-328	249	12	0.070	0.070	NUM
gujaf-328	249	13	-0.79	-0.79	NUM
gujaf-328	249	14	0.427	0.427	NUM
gujaf-328	249	15	acgen	acgen	NOUN
gujaf-328	249	16	0.142	0.142	NUM
gujaf-328	249	17	0.106	0.106	NUM
gujaf-328	249	18	1.34	1.34	NUM
gujaf-328	249	19	0.181	0.181	NUM
gujaf-328	249	20	fsize	fsize	NOUN
gujaf-328	249	21	0.104	0.104	NUM
gujaf-328	249	22	0.018	0.018	NUM
gujaf-328	249	23	5.66	5.66	NUM
gujaf-328	249	24	0.000	0.000	NUM
gujaf-328	249	25	prof	prof	NOUN
gujaf-328	249	26	-1.412	-1.412	NUM
gujaf-328	249	27	0.956	0.956	NUM
gujaf-328	249	28	-1.48	-1.48	NUM
gujaf-328	249	29	0.139	0.139	NUM
gujaf-328	249	30	constant	constant	ADJ
gujaf-328	249	31	-2.748	-2.748	NOUN
gujaf-328	249	32	0.516	0.516	NUM
gujaf-328	249	33	-5.33	-5.33	NUM
gujaf-328	249	34	0.000	0.000	NUM
gujaf-328	249	35	number	number	NOUN
gujaf-328	249	36	of	of	ADP
gujaf-328	249	37	obs	obs	PROPN
gujaf-328	249	38	120	120	NUM
gujaf-328	249	39	hausman	hausman	PROPN
gujaf-328	249	40	test	test	NOUN
gujaf-328	249	41	0.1863	0.1863	NUM
gujaf-328	249	42	wald	wald	NOUN
gujaf-328	249	43	-	-	PUNCT
gujaf-328	249	44	chi	chi	ADJ
gujaf-328	249	45	prob	prob	PROPN
gujaf-328	249	46	>	>	X
gujaf-328	249	47	chi2	chi2	PROPN
gujaf-328	249	48	mean	mean	PROPN
gujaf-328	249	49	vif	vif	PROPN
gujaf-328	249	50	39.99	39.99	NUM
gujaf-328	249	51	0.0000	0.0000	NUM
gujaf-328	249	52	1.26	1.26	NUM
gujaf-328	249	53	lm	lm	NOUN
gujaf-328	249	54	test	test	NOUN
gujaf-328	249	55	hettest	hett	ADJ
gujaf-328	249	56	auto	auto	NOUN
gujaf-328	249	57	correlation	correlation	NOUN
gujaf-328	249	58	test	test	NOUN
gujaf-328	249	59	0.0000	0.0000	NUM
gujaf-328	249	60	0.0000	0.0000	NUM
gujaf-328	249	61	0.0154	0.0154	NUM
gujaf-328	249	62	source	source	NOUN
gujaf-328	249	63	:	:	PUNCT
gujaf-328	249	64	author	author	NOUN
gujaf-328	249	65	’s	’s	PART
gujaf-328	249	66	compilation	compilation	NOUN
gujaf-328	249	67	gusau	gusau	ADJ
gujaf-328	249	68	journal	journal	NOUN
gujaf-328	249	69	of	of	ADP
gujaf-328	249	70	accounting	accounting	NOUN
gujaf-328	249	71	and	and	CCONJ
gujaf-328	249	72	finance	finance	NOUN
gujaf-328	249	73	,	,	PUNCT
gujaf-328	249	74	vol	vol	NOUN
gujaf-328	249	75	.	.	PROPN
gujaf-328	249	76	5	5	NUM
gujaf-328	249	77	,	,	PUNCT
gujaf-328	249	78	issue	issue	NOUN
gujaf-328	249	79	2	2	NUM
gujaf-328	249	80	,	,	PUNCT
gujaf-328	249	81	october	october	PROPN
gujaf-328	249	82	,	,	PUNCT
gujaf-328	249	83	2024	2024	NUM
gujaf-328	249	84	42	42	NUM
gujaf-328	249	85	interpretation	interpretation	NOUN
gujaf-328	249	86	of	of	ADP
gujaf-328	249	87	the	the	DET
gujaf-328	249	88	model	model	NOUN
gujaf-328	249	89	the	the	DET
gujaf-328	249	90	wald	wald	PROPN
gujaf-328	249	91	chi	chi	ADJ
gujaf-328	249	92	-	-	PUNCT
gujaf-328	249	93	square	square	ADJ
gujaf-328	249	94	value	value	NOUN
gujaf-328	249	95	of	of	ADP
gujaf-328	249	96	39.99	39.99	NUM
gujaf-328	249	97	for	for	ADP
gujaf-328	249	98	the	the	DET
gujaf-328	249	99	model	model	NOUN
gujaf-328	249	100	presented	present	VERB
gujaf-328	249	101	in	in	ADP
gujaf-328	249	102	table	table	NOUN
gujaf-328	249	103	4	4	NUM
gujaf-328	249	104	exceeds	exceed	NOUN
gujaf-328	249	105	2	2	NUM
gujaf-328	249	106	,	,	PUNCT
gujaf-328	249	107	indicating	indicate	VERB
gujaf-328	249	108	that	that	SCONJ
gujaf-328	249	109	the	the	DET
gujaf-328	249	110	model	model	NOUN
gujaf-328	249	111	is	be	AUX
gujaf-328	249	112	appropriate	appropriate	ADJ
gujaf-328	249	113	for	for	ADP
gujaf-328	249	114	estimating	estimate	VERB
gujaf-328	249	115	the	the	DET
gujaf-328	249	116	impact	impact	NOUN
gujaf-328	249	117	of	of	ADP
gujaf-328	249	118	independent	independent	ADJ
gujaf-328	249	119	variables	variable	NOUN
gujaf-328	249	120	on	on	ADP
gujaf-328	249	121	carbon	carbon	NOUN
gujaf-328	249	122	emission	emission	NOUN
gujaf-328	249	123	disclosure	disclosure	NOUN
gujaf-328	249	124	.	.	PUNCT
gujaf-328	250	1	additionally	additionally	ADV
gujaf-328	250	2	,	,	PUNCT
gujaf-328	250	3	all	all	DET
gujaf-328	250	4	the	the	DET
gujaf-328	250	5	explanatory	explanatory	ADJ
gujaf-328	250	6	variables	variable	NOUN
gujaf-328	250	7	in	in	ADP
gujaf-328	250	8	the	the	DET
gujaf-328	250	9	model	model	NOUN
gujaf-328	250	10	are	be	AUX
gujaf-328	250	11	statistically	statistically	ADV
gujaf-328	250	12	significant	significant	ADJ
gujaf-328	250	13	based	base	VERB
gujaf-328	250	14	on	on	ADP
gujaf-328	250	15	the	the	DET
gujaf-328	250	16	probability	probability	NOUN
gujaf-328	250	17	of	of	ADP
gujaf-328	250	18	the	the	DET
gujaf-328	250	19	wald	wald	PROPN
gujaf-328	250	20	chi	chi	PROPN
gujaf-328	250	21	-	-	PUNCT
gujaf-328	250	22	square	square	NOUN
gujaf-328	250	23	,	,	PUNCT
gujaf-328	250	24	which	which	PRON
gujaf-328	250	25	is	be	AUX
gujaf-328	250	26	significant	significant	ADJ
gujaf-328	250	27	at	at	ADP
gujaf-328	250	28	the	the	DET
gujaf-328	250	29	1	1	NUM
gujaf-328	250	30	%	%	NOUN
gujaf-328	250	31	level	level	NOUN
gujaf-328	250	32	.	.	PUNCT
gujaf-328	251	1	therefore	therefore	ADV
gujaf-328	251	2	,	,	PUNCT
gujaf-328	251	3	the	the	DET
gujaf-328	251	4	model	model	NOUN
gujaf-328	251	5	is	be	AUX
gujaf-328	251	6	well	well	ADV
gujaf-328	251	7	-	-	PUNCT
gujaf-328	251	8	suited	suited	ADJ
gujaf-328	251	9	for	for	ADP
gujaf-328	251	10	examining	examine	VERB
gujaf-328	251	11	the	the	DET
gujaf-328	251	12	relationship	relationship	NOUN
gujaf-328	251	13	between	between	ADP
gujaf-328	251	14	women	woman	NOUN
gujaf-328	251	15	in	in	ADP
gujaf-328	251	16	top	top	ADJ
gujaf-328	251	17	echelon	echelon	NOUN
gujaf-328	251	18	positions	position	NOUN
gujaf-328	251	19	and	and	CCONJ
gujaf-328	251	20	carbon	carbon	NOUN
gujaf-328	251	21	emission	emission	NOUN
gujaf-328	251	22	disclosure	disclosure	NOUN
gujaf-328	251	23	.	.	PUNCT
gujaf-328	252	1	from	from	ADP
gujaf-328	252	2	the	the	DET
gujaf-328	252	3	findings	finding	NOUN
gujaf-328	252	4	thus	thus	ADV
gujaf-328	252	5	,	,	PUNCT
gujaf-328	252	6	the	the	DET
gujaf-328	252	7	model	model	NOUN
gujaf-328	252	8	of	of	ADP
gujaf-328	252	9	the	the	DET
gujaf-328	252	10	study	study	NOUN
gujaf-328	252	11	is	be	AUX
gujaf-328	252	12	:	:	PUNCT
gujaf-328	252	13	cdit	cdit	NOUN
gujaf-328	252	14	=	=	PUNCT
gujaf-328	252	15	-2.748	-2.748	PUNCT
gujaf-328	253	1	+	+	NOUN
gujaf-328	253	2	0.004	0.004	NUM
gujaf-328	253	3	bgenit	bgenit	NOUN
gujaf-328	253	4	-0.056	-0.056	PUNCT
gujaf-328	253	5	ceogenit	ceogenit	NOUN
gujaf-328	253	6	+	+	CCONJ
gujaf-328	253	7	0.142	0.142	NUM
gujaf-328	253	8	acgenit	acgenit	NOUN
gujaf-328	253	9	+	+	CCONJ
gujaf-328	253	10	0.104	0.104	NUM
gujaf-328	253	11	fsizeit	fsizeit	NOUN
gujaf-328	253	12	–	–	PUNCT
gujaf-328	253	13	1.412	1.412	NUM
gujaf-328	253	14	profit	profit	NOUN
gujaf-328	253	15	interpretation	interpretation	NOUN
gujaf-328	253	16	and	and	CCONJ
gujaf-328	253	17	discussion	discussion	NOUN
gujaf-328	253	18	of	of	ADP
gujaf-328	253	19	finding	find	VERB
gujaf-328	253	20	board	board	NOUN
gujaf-328	253	21	gender	gender	NOUN
gujaf-328	253	22	diversity	diversity	NOUN
gujaf-328	253	23	has	have	VERB
gujaf-328	253	24	a	a	DET
gujaf-328	253	25	positive	positive	ADJ
gujaf-328	253	26	impact	impact	NOUN
gujaf-328	253	27	on	on	ADP
gujaf-328	253	28	the	the	DET
gujaf-328	253	29	disclosure	disclosure	NOUN
gujaf-328	253	30	of	of	ADP
gujaf-328	253	31	co2	co2	NOUN
gujaf-328	253	32	emissions	emission	NOUN
gujaf-328	253	33	by	by	ADP
gujaf-328	253	34	listed	list	VERB
gujaf-328	253	35	dmbs	dmb	NOUN
gujaf-328	253	36	in	in	ADP
gujaf-328	253	37	nigeria	nigeria	PROPN
gujaf-328	253	38	,	,	PUNCT
gujaf-328	253	39	as	as	SCONJ
gujaf-328	253	40	evidenced	evidence	VERB
gujaf-328	253	41	with	with	ADP
gujaf-328	253	42	coefficient	coefficient	NOUN
gujaf-328	253	43	of	of	ADP
gujaf-328	253	44	0.004	0.004	NUM
gujaf-328	253	45	which	which	PRON
gujaf-328	253	46	is	be	AUX
gujaf-328	253	47	statistically	statistically	ADV
gujaf-328	253	48	insignificant	insignificant	ADJ
gujaf-328	253	49	.	.	PUNCT
gujaf-328	254	1	the	the	DET
gujaf-328	254	2	finding	finding	NOUN
gujaf-328	254	3	is	be	AUX
gujaf-328	254	4	that	that	PRON
gujaf-328	254	5	carbon	carbon	NOUN
gujaf-328	254	6	emission	emission	NOUN
gujaf-328	254	7	disclosure	disclosure	NOUN
gujaf-328	254	8	is	be	AUX
gujaf-328	254	9	not	not	PART
gujaf-328	254	10	significantly	significantly	ADV
gujaf-328	254	11	influenced	influence	VERB
gujaf-328	254	12	by	by	ADP
gujaf-328	254	13	board	board	NOUN
gujaf-328	254	14	gender	gender	NOUN
gujaf-328	254	15	diversity	diversity	NOUN
gujaf-328	254	16	.	.	PUNCT
gujaf-328	255	1	this	this	PRON
gujaf-328	255	2	opposes	oppose	VERB
gujaf-328	255	3	the	the	DET
gujaf-328	255	4	notion	notion	NOUN
gujaf-328	255	5	that	that	SCONJ
gujaf-328	255	6	female	female	ADJ
gujaf-328	255	7	directors	director	NOUN
gujaf-328	255	8	are	be	AUX
gujaf-328	255	9	more	more	ADV
gujaf-328	255	10	environmentally	environmentally	ADV
gujaf-328	255	11	conscious	conscious	ADJ
gujaf-328	255	12	than	than	ADP
gujaf-328	255	13	their	their	PRON
gujaf-328	255	14	male	male	ADJ
gujaf-328	255	15	counterparts	counterpart	NOUN
gujaf-328	255	16	.	.	PUNCT
gujaf-328	256	1	this	this	DET
gujaf-328	256	2	finding	finding	NOUN
gujaf-328	256	3	does	do	AUX
gujaf-328	256	4	not	not	PART
gujaf-328	256	5	support	support	VERB
gujaf-328	256	6	resource	resource	NOUN
gujaf-328	256	7	dependency	dependency	NOUN
gujaf-328	256	8	theory	theory	NOUN
gujaf-328	256	9	,	,	PUNCT
gujaf-328	256	10	which	which	PRON
gujaf-328	256	11	proposes	propose	VERB
gujaf-328	256	12	that	that	SCONJ
gujaf-328	256	13	the	the	DET
gujaf-328	256	14	presence	presence	NOUN
gujaf-328	256	15	of	of	ADP
gujaf-328	256	16	women	woman	NOUN
gujaf-328	256	17	on	on	ADP
gujaf-328	256	18	boards	board	NOUN
gujaf-328	256	19	can	can	AUX
gujaf-328	256	20	increase	increase	VERB
gujaf-328	256	21	firms	firm	NOUN
gujaf-328	256	22	'	'	PART
gujaf-328	256	23	attention	attention	NOUN
gujaf-328	256	24	to	to	ADP
gujaf-328	256	25	environmental	environmental	ADJ
gujaf-328	256	26	issues	issue	NOUN
gujaf-328	256	27	and	and	CCONJ
gujaf-328	256	28	encourage	encourage	VERB
gujaf-328	256	29	the	the	DET
gujaf-328	256	30	adoption	adoption	NOUN
gujaf-328	256	31	of	of	ADP
gujaf-328	256	32	proactive	proactive	ADJ
gujaf-328	256	33	strategies	strategy	NOUN
gujaf-328	256	34	to	to	PART
gujaf-328	256	35	address	address	VERB
gujaf-328	256	36	stakeholder	stakeholder	NOUN
gujaf-328	256	37	demands	demand	NOUN
gujaf-328	256	38	for	for	ADP
gujaf-328	256	39	greater	great	ADJ
gujaf-328	256	40	transparency	transparency	NOUN
gujaf-328	256	41	in	in	ADP
gujaf-328	256	42	carbon	carbon	NOUN
gujaf-328	256	43	emission	emission	NOUN
gujaf-328	256	44	reporting	reporting	NOUN
gujaf-328	256	45	.	.	PUNCT
gujaf-328	257	1	this	this	DET
gujaf-328	257	2	study	study	NOUN
gujaf-328	257	3	provides	provide	VERB
gujaf-328	257	4	an	an	DET
gujaf-328	257	5	empirical	empirical	ADJ
gujaf-328	257	6	explanation	explanation	NOUN
gujaf-328	257	7	that	that	SCONJ
gujaf-328	257	8	corporate	corporate	ADJ
gujaf-328	257	9	carbon	carbon	NOUN
gujaf-328	257	10	transparency	transparency	NOUN
gujaf-328	257	11	and	and	CCONJ
gujaf-328	257	12	environmental	environmental	ADJ
gujaf-328	257	13	responsibility	responsibility	NOUN
gujaf-328	257	14	,	,	PUNCT
gujaf-328	257	15	in	in	ADP
gujaf-328	257	16	general	general	ADJ
gujaf-328	257	17	,	,	PUNCT
gujaf-328	257	18	depend	depend	VERB
gujaf-328	257	19	firmly	firmly	ADV
gujaf-328	257	20	on	on	ADP
gujaf-328	257	21	objective	objective	ADJ
gujaf-328	257	22	actions	action	NOUN
gujaf-328	257	23	and	and	CCONJ
gujaf-328	257	24	initiatives	initiative	NOUN
gujaf-328	257	25	taken	take	VERB
gujaf-328	257	26	by	by	ADP
gujaf-328	257	27	the	the	DET
gujaf-328	257	28	firm	firm	NOUN
gujaf-328	257	29	,	,	PUNCT
gujaf-328	257	30	rather	rather	ADV
gujaf-328	257	31	than	than	ADP
gujaf-328	257	32	a	a	DET
gujaf-328	257	33	feat	feat	NOUN
gujaf-328	257	34	that	that	PRON
gujaf-328	257	35	automatically	automatically	ADV
gujaf-328	257	36	comes	come	VERB
gujaf-328	257	37	with	with	ADP
gujaf-328	257	38	gender	gender	NOUN
gujaf-328	257	39	inclusion	inclusion	NOUN
gujaf-328	257	40	.	.	PUNCT
gujaf-328	258	1	while	while	SCONJ
gujaf-328	258	2	gender	gender	NOUN
gujaf-328	258	3	inclusion	inclusion	NOUN
gujaf-328	258	4	among	among	ADP
gujaf-328	258	5	the	the	DET
gujaf-328	258	6	top	top	ADJ
gujaf-328	258	7	executives	executive	NOUN
gujaf-328	258	8	might	might	AUX
gujaf-328	258	9	help	help	VERB
gujaf-328	258	10	accommodate	accommodate	VERB
gujaf-328	258	11	divergent	divergent	ADJ
gujaf-328	258	12	opinions	opinion	NOUN
gujaf-328	258	13	and	and	CCONJ
gujaf-328	258	14	viewpoints	viewpoint	NOUN
gujaf-328	258	15	in	in	ADP
gujaf-328	258	16	shaping	shape	VERB
gujaf-328	258	17	the	the	DET
gujaf-328	258	18	organizational	organizational	ADJ
gujaf-328	258	19	direction	direction	NOUN
gujaf-328	258	20	,	,	PUNCT
gujaf-328	258	21	for	for	SCONJ
gujaf-328	258	22	organizations	organization	NOUN
gujaf-328	258	23	to	to	PART
gujaf-328	258	24	see	see	VERB
gujaf-328	258	25	the	the	DET
gujaf-328	258	26	results	result	NOUN
gujaf-328	258	27	of	of	ADP
gujaf-328	258	28	certain	certain	ADJ
gujaf-328	258	29	performance	performance	NOUN
gujaf-328	258	30	or	or	CCONJ
gujaf-328	258	31	corporate	corporate	ADJ
gujaf-328	258	32	responsibility	responsibility	NOUN
gujaf-328	258	33	parameters	parameter	NOUN
gujaf-328	258	34	,	,	PUNCT
gujaf-328	258	35	there	there	PRON
gujaf-328	258	36	must	must	AUX
gujaf-328	258	37	be	be	AUX
gujaf-328	258	38	a	a	DET
gujaf-328	258	39	strong	strong	ADJ
gujaf-328	258	40	corporate	corporate	ADJ
gujaf-328	258	41	will	will	NOUN
gujaf-328	258	42	and	and	CCONJ
gujaf-328	258	43	commitment	commitment	NOUN
gujaf-328	258	44	to	to	ADP
gujaf-328	258	45	doing	do	VERB
gujaf-328	258	46	the	the	DET
gujaf-328	258	47	necessary	necessary	ADJ
gujaf-328	258	48	work	work	NOUN
gujaf-328	258	49	required	require	VERB
gujaf-328	258	50	to	to	PART
gujaf-328	258	51	achieve	achieve	VERB
gujaf-328	258	52	such	such	DET
gujaf-328	258	53	a	a	DET
gujaf-328	258	54	goal	goal	NOUN
gujaf-328	258	55	.	.	PUNCT
gujaf-328	259	1	the	the	DET
gujaf-328	259	2	finding	finding	NOUN
gujaf-328	259	3	is	be	AUX
gujaf-328	259	4	consistent	consistent	ADJ
gujaf-328	259	5	with	with	ADP
gujaf-328	259	6	previous	previous	ADJ
gujaf-328	259	7	studies	study	NOUN
gujaf-328	259	8	(	(	PUNCT
gujaf-328	259	9	astuti	astuti	PROPN
gujaf-328	259	10	&	&	CCONJ
gujaf-328	259	11	setiany	setiany	NOUN
gujaf-328	259	12	,	,	PUNCT
gujaf-328	259	13	2021	2021	NUM
gujaf-328	259	14	;	;	PUNCT
gujaf-328	259	15	ararat	ararat	PROPN
gujaf-328	259	16	&	&	CCONJ
gujaf-328	259	17	sayedy	sayedy	PROPN
gujaf-328	259	18	,	,	PUNCT
gujaf-328	259	19	2019	2019	NUM
gujaf-328	259	20	)	)	PUNCT
gujaf-328	259	21	that	that	SCONJ
gujaf-328	259	22	female	female	ADJ
gujaf-328	259	23	directors	director	NOUN
gujaf-328	259	24	have	have	VERB
gujaf-328	259	25	no	no	DET
gujaf-328	259	26	impact	impact	NOUN
gujaf-328	259	27	on	on	ADP
gujaf-328	259	28	the	the	DET
gujaf-328	259	29	disclosure	disclosure	NOUN
gujaf-328	259	30	of	of	ADP
gujaf-328	259	31	carbon	carbon	NOUN
gujaf-328	259	32	emissions	emission	NOUN
gujaf-328	259	33	.	.	PUNCT
gujaf-328	260	1	but	but	CCONJ
gujaf-328	260	2	dissimilar	dissimilar	ADJ
gujaf-328	260	3	to	to	ADP
gujaf-328	260	4	those	those	PRON
gujaf-328	260	5	of	of	ADP
gujaf-328	260	6	kim	kim	PROPN
gujaf-328	260	7	(	(	PUNCT
gujaf-328	260	8	2022	2022	NUM
gujaf-328	260	9	)	)	PUNCT
gujaf-328	260	10	,	,	PUNCT
gujaf-328	260	11	ben	ben	PROPN
gujaf-328	260	12	-	-	PUNCT
gujaf-328	260	13	amar	amar	PROPN
gujaf-328	260	14	et	et	PROPN
gujaf-328	260	15	al	al	PROPN
gujaf-328	260	16	.	.	PROPN
gujaf-328	261	1	(	(	PUNCT
gujaf-328	261	2	2015	2015	NUM
gujaf-328	261	3	)	)	PUNCT
gujaf-328	261	4	,	,	PUNCT
gujaf-328	261	5	and	and	CCONJ
gujaf-328	261	6	hussain	hussain	PROPN
gujaf-328	261	7	et	et	PROPN
gujaf-328	261	8	al	al	PROPN
gujaf-328	261	9	.	.	PROPN
gujaf-328	262	1	(	(	PUNCT
gujaf-328	262	2	2017	2017	NUM
gujaf-328	262	3	)	)	PUNCT
gujaf-328	262	4	that	that	SCONJ
gujaf-328	262	5	female	female	ADJ
gujaf-328	262	6	directors	director	NOUN
gujaf-328	262	7	enhance	enhance	VERB
gujaf-328	262	8	disclosure	disclosure	NOUN
gujaf-328	262	9	of	of	ADP
gujaf-328	262	10	carbon	carbon	NOUN
gujaf-328	262	11	emissions	emission	NOUN
gujaf-328	262	12	.	.	PUNCT
gujaf-328	263	1	the	the	DET
gujaf-328	263	2	p	p	NOUN
gujaf-328	263	3	-	-	PUNCT
gujaf-328	263	4	value	value	NOUN
gujaf-328	263	5	is	be	AUX
gujaf-328	263	6	more	more	ADJ
gujaf-328	263	7	than	than	ADP
gujaf-328	263	8	5	5	NUM
gujaf-328	263	9	%	%	NOUN
gujaf-328	263	10	,	,	PUNCT
gujaf-328	263	11	hence	hence	ADV
gujaf-328	263	12	this	this	DET
gujaf-328	263	13	study	study	NOUN
gujaf-328	263	14	rejects	reject	VERB
gujaf-328	263	15	the	the	DET
gujaf-328	263	16	hypothesis	hypothesis	NOUN
gujaf-328	263	17	that	that	PRON
gujaf-328	263	18	board	board	NOUN
gujaf-328	263	19	gender	gender	NOUN
gujaf-328	263	20	diversity	diversity	NOUN
gujaf-328	263	21	has	have	VERB
gujaf-328	263	22	a	a	DET
gujaf-328	263	23	significant	significant	ADJ
gujaf-328	263	24	positive	positive	ADJ
gujaf-328	263	25	impact	impact	NOUN
gujaf-328	263	26	on	on	ADP
gujaf-328	263	27	carbon	carbon	NOUN
gujaf-328	263	28	emission	emission	NOUN
gujaf-328	263	29	disclosure	disclosure	NOUN
gujaf-328	263	30	.	.	PUNCT
gujaf-328	264	1	ceo	ceo	NOUN
gujaf-328	264	2	diversity	diversity	NOUN
gujaf-328	264	3	also	also	ADV
gujaf-328	264	4	has	have	VERB
gujaf-328	264	5	an	an	DET
gujaf-328	264	6	insignificant	insignificant	ADJ
gujaf-328	264	7	impact	impact	NOUN
gujaf-328	264	8	on	on	ADP
gujaf-328	264	9	the	the	DET
gujaf-328	264	10	carbon	carbon	NOUN
gujaf-328	264	11	emission	emission	NOUN
gujaf-328	264	12	disclosure	disclosure	NOUN
gujaf-328	264	13	of	of	ADP
gujaf-328	264	14	listed	list	VERB
gujaf-328	264	15	dmbs	dmb	NOUN
gujaf-328	264	16	in	in	ADP
gujaf-328	264	17	nigeria	nigeria	PROPN
gujaf-328	264	18	,	,	PUNCT
gujaf-328	264	19	as	as	SCONJ
gujaf-328	264	20	shown	show	VERB
gujaf-328	264	21	by	by	ADP
gujaf-328	264	22	the	the	DET
gujaf-328	264	23	prob	prob	ADJ
gujaf-328	264	24	value	value	NOUN
gujaf-328	264	25	of	of	ADP
gujaf-328	264	26	0.427	0.427	NUM
gujaf-328	264	27	.	.	PUNCT
gujaf-328	265	1	this	this	PRON
gujaf-328	265	2	implies	imply	VERB
gujaf-328	265	3	that	that	SCONJ
gujaf-328	265	4	a	a	DET
gujaf-328	265	5	female	female	ADJ
gujaf-328	265	6	ceo	ceo	NOUN
gujaf-328	265	7	has	have	VERB
gujaf-328	265	8	no	no	DET
gujaf-328	265	9	significant	significant	ADJ
gujaf-328	265	10	relationship	relationship	NOUN
gujaf-328	265	11	with	with	ADP
gujaf-328	265	12	carbon	carbon	NOUN
gujaf-328	265	13	disclosures	disclosure	NOUN
gujaf-328	265	14	.	.	PUNCT
gujaf-328	266	1	this	this	PRON
gujaf-328	266	2	is	be	AUX
gujaf-328	266	3	against	against	ADP
gujaf-328	266	4	the	the	DET
gujaf-328	266	5	notion	notion	NOUN
gujaf-328	266	6	that	that	SCONJ
gujaf-328	266	7	female	female	ADJ
gujaf-328	266	8	ceos	ceo	NOUN
gujaf-328	266	9	tend	tend	VERB
gujaf-328	266	10	to	to	PART
gujaf-328	266	11	be	be	AUX
gujaf-328	266	12	more	more	ADV
gujaf-328	266	13	environmentally	environmentally	ADV
gujaf-328	266	14	conscious	conscious	ADJ
gujaf-328	266	15	than	than	ADP
gujaf-328	266	16	their	their	PRON
gujaf-328	266	17	male	male	ADJ
gujaf-328	266	18	counterparts	counterpart	NOUN
gujaf-328	266	19	.	.	PUNCT
gujaf-328	267	1	the	the	DET
gujaf-328	267	2	results	result	NOUN
gujaf-328	267	3	contradict	contradict	VERB
gujaf-328	267	4	the	the	DET
gujaf-328	267	5	view	view	NOUN
gujaf-328	267	6	of	of	ADP
gujaf-328	267	7	the	the	DET
gujaf-328	267	8	upper	upper	ADJ
gujaf-328	267	9	echelon	echelon	NOUN
gujaf-328	267	10	theory	theory	NOUN
gujaf-328	267	11	but	but	CCONJ
gujaf-328	267	12	support	support	VERB
gujaf-328	267	13	the	the	DET
gujaf-328	267	14	findings	finding	NOUN
gujaf-328	267	15	of	of	ADP
gujaf-328	267	16	tran	tran	PROPN
gujaf-328	267	17	(	(	PUNCT
gujaf-328	267	18	2022	2022	NUM
gujaf-328	267	19	)	)	PUNCT
gujaf-328	267	20	,	,	PUNCT
gujaf-328	267	21	galbreath	galbreath	NOUN
gujaf-328	267	22	and	and	CCONJ
gujaf-328	267	23	tisch	tisch	PROPN
gujaf-328	267	24	(	(	PUNCT
gujaf-328	267	25	2020	2020	NUM
gujaf-328	267	26	)	)	PUNCT
gujaf-328	267	27	,	,	PUNCT
gujaf-328	267	28	and	and	CCONJ
gujaf-328	267	29	caby	caby	NOUN
gujaf-328	267	30	and	and	CCONJ
gujaf-328	267	31	ziane	ziane	NOUN
gujaf-328	267	32	(	(	PUNCT
gujaf-328	267	33	2022	2022	NUM
gujaf-328	267	34	)	)	PUNCT
gujaf-328	267	35	,	,	PUNCT
gujaf-328	267	36	who	who	PRON
gujaf-328	267	37	found	find	VERB
gujaf-328	267	38	that	that	SCONJ
gujaf-328	267	39	female	female	ADJ
gujaf-328	267	40	ceos	ceo	NOUN
gujaf-328	267	41	have	have	VERB
gujaf-328	267	42	no	no	DET
gujaf-328	267	43	significant	significant	ADJ
gujaf-328	267	44	impact	impact	NOUN
gujaf-328	267	45	on	on	ADP
gujaf-328	267	46	environmentally	environmentally	ADV
gujaf-328	267	47	sustainable	sustainable	ADJ
gujaf-328	267	48	practices	practice	NOUN
gujaf-328	267	49	.	.	PUNCT
gujaf-328	268	1	since	since	SCONJ
gujaf-328	268	2	the	the	DET
gujaf-328	268	3	p	p	NOUN
gujaf-328	268	4	-	-	PUNCT
gujaf-328	268	5	value	value	NOUN
gujaf-328	268	6	is	be	AUX
gujaf-328	268	7	more	more	ADJ
gujaf-328	268	8	than	than	ADP
gujaf-328	268	9	5	5	NUM
gujaf-328	268	10	%	%	NOUN
gujaf-328	268	11	,	,	PUNCT
gujaf-328	268	12	this	this	DET
gujaf-328	268	13	study	study	NOUN
gujaf-328	268	14	rejects	reject	VERB
gujaf-328	268	15	the	the	DET
gujaf-328	268	16	gusau	gusau	ADJ
gujaf-328	268	17	journal	journal	NOUN
gujaf-328	268	18	of	of	ADP
gujaf-328	268	19	accounting	accounting	NOUN
gujaf-328	268	20	and	and	CCONJ
gujaf-328	268	21	finance	finance	NOUN
gujaf-328	268	22	,	,	PUNCT
gujaf-328	268	23	vol	vol	NOUN
gujaf-328	268	24	.	.	PROPN
gujaf-328	268	25	5	5	NUM
gujaf-328	268	26	,	,	PUNCT
gujaf-328	268	27	issue	issue	NOUN
gujaf-328	268	28	2	2	NUM
gujaf-328	268	29	,	,	PUNCT
gujaf-328	268	30	october	october	PROPN
gujaf-328	268	31	,	,	PUNCT
gujaf-328	268	32	2024	2024	NUM
gujaf-328	268	33	43	43	NUM
gujaf-328	268	34	second	second	ADJ
gujaf-328	268	35	hypothesis	hypothesis	NOUN
gujaf-328	268	36	that	that	PRON
gujaf-328	268	37	ceo	ceo	NOUN
gujaf-328	268	38	gender	gender	NOUN
gujaf-328	268	39	diversity	diversity	NOUN
gujaf-328	268	40	has	have	VERB
gujaf-328	268	41	a	a	DET
gujaf-328	268	42	significant	significant	ADJ
gujaf-328	268	43	positive	positive	ADJ
gujaf-328	268	44	effect	effect	NOUN
gujaf-328	268	45	on	on	ADP
gujaf-328	268	46	carbon	carbon	NOUN
gujaf-328	268	47	emission	emission	NOUN
gujaf-328	268	48	disclosure	disclosure	NOUN
gujaf-328	268	49	.	.	PUNCT
gujaf-328	269	1	audit	audit	NOUN
gujaf-328	269	2	committee	committee	NOUN
gujaf-328	269	3	gender	gender	NOUN
gujaf-328	269	4	diversity	diversity	NOUN
gujaf-328	269	5	also	also	ADV
gujaf-328	269	6	has	have	VERB
gujaf-328	269	7	an	an	DET
gujaf-328	269	8	insignificant	insignificant	ADJ
gujaf-328	269	9	impact	impact	NOUN
gujaf-328	269	10	on	on	ADP
gujaf-328	269	11	the	the	DET
gujaf-328	269	12	carbon	carbon	NOUN
gujaf-328	269	13	emission	emission	NOUN
gujaf-328	269	14	disclosure	disclosure	NOUN
gujaf-328	269	15	of	of	ADP
gujaf-328	269	16	listed	list	VERB
gujaf-328	269	17	dmbs	dmb	NOUN
gujaf-328	269	18	in	in	ADP
gujaf-328	269	19	nigeria	nigeria	PROPN
gujaf-328	269	20	,	,	PUNCT
gujaf-328	269	21	as	as	SCONJ
gujaf-328	269	22	evidenced	evidence	VERB
gujaf-328	269	23	with	with	ADP
gujaf-328	269	24	the	the	DET
gujaf-328	269	25	prob	prob	ADJ
gujaf-328	269	26	value	value	NOUN
gujaf-328	269	27	of	of	ADP
gujaf-328	269	28	0.181	0.181	NUM
gujaf-328	269	29	.	.	PUNCT
gujaf-328	270	1	this	this	PRON
gujaf-328	270	2	shows	show	VERB
gujaf-328	270	3	that	that	SCONJ
gujaf-328	270	4	female	female	ADJ
gujaf-328	270	5	representation	representation	NOUN
gujaf-328	270	6	in	in	ADP
gujaf-328	270	7	the	the	DET
gujaf-328	270	8	ac	ac	PROPN
gujaf-328	270	9	has	have	VERB
gujaf-328	270	10	no	no	DET
gujaf-328	270	11	significant	significant	ADJ
gujaf-328	270	12	effect	effect	NOUN
gujaf-328	270	13	on	on	ADP
gujaf-328	270	14	carbon	carbon	NOUN
gujaf-328	270	15	disclosure	disclosure	NOUN
gujaf-328	270	16	among	among	ADP
gujaf-328	270	17	listed	list	VERB
gujaf-328	270	18	dmbs	dmb	NOUN
gujaf-328	270	19	in	in	ADP
gujaf-328	270	20	nigeria	nigeria	PROPN
gujaf-328	270	21	.	.	PUNCT
gujaf-328	271	1	in	in	ADP
gujaf-328	271	2	this	this	DET
gujaf-328	271	3	respect	respect	NOUN
gujaf-328	271	4	,	,	PUNCT
gujaf-328	271	5	the	the	DET
gujaf-328	271	6	low	low	ADJ
gujaf-328	271	7	percentage	percentage	NOUN
gujaf-328	271	8	of	of	ADP
gujaf-328	271	9	females	female	NOUN
gujaf-328	271	10	on	on	ADP
gujaf-328	271	11	the	the	DET
gujaf-328	271	12	ac	ac	PROPN
gujaf-328	271	13	of	of	ADP
gujaf-328	271	14	the	the	DET
gujaf-328	271	15	sampled	sample	VERB
gujaf-328	271	16	banks	bank	NOUN
gujaf-328	271	17	during	during	ADP
gujaf-328	271	18	the	the	DET
gujaf-328	271	19	study	study	NOUN
gujaf-328	271	20	's	's	PART
gujaf-328	271	21	time	time	NOUN
gujaf-328	271	22	span	span	NOUN
gujaf-328	271	23	could	could	AUX
gujaf-328	271	24	explain	explain	VERB
gujaf-328	271	25	the	the	DET
gujaf-328	271	26	statistically	statistically	ADV
gujaf-328	271	27	insignificant	insignificant	ADJ
gujaf-328	271	28	association	association	NOUN
gujaf-328	271	29	with	with	ADP
gujaf-328	271	30	carbon	carbon	NOUN
gujaf-328	271	31	disclosure	disclosure	NOUN
gujaf-328	271	32	.	.	PUNCT
gujaf-328	272	1	this	this	DET
gujaf-328	272	2	finding	finding	NOUN
gujaf-328	272	3	of	of	ADP
gujaf-328	272	4	the	the	DET
gujaf-328	272	5	study	study	NOUN
gujaf-328	272	6	supports	support	VERB
gujaf-328	272	7	the	the	DET
gujaf-328	272	8	study	study	NOUN
gujaf-328	272	9	of	of	ADP
gujaf-328	272	10	said	say	VERB
gujaf-328	272	11	et	et	PROPN
gujaf-328	272	12	al	al	PROPN
gujaf-328	272	13	.	.	PROPN
gujaf-328	272	14	(	(	PUNCT
gujaf-328	272	15	2020	2020	NUM
gujaf-328	272	16	)	)	PUNCT
gujaf-328	272	17	.	.	PUNCT
gujaf-328	273	1	however	however	ADV
gujaf-328	273	2	,	,	PUNCT
gujaf-328	273	3	the	the	DET
gujaf-328	273	4	result	result	NOUN
gujaf-328	273	5	contradicts	contradict	VERB
gujaf-328	273	6	stakeholder	stakeholder	NOUN
gujaf-328	273	7	theory	theory	NOUN
gujaf-328	273	8	view	view	NOUN
gujaf-328	273	9	,	,	PUNCT
gujaf-328	273	10	and	and	CCONJ
gujaf-328	273	11	the	the	DET
gujaf-328	273	12	findings	finding	NOUN
gujaf-328	273	13	of	of	ADP
gujaf-328	273	14	bravo	bravo	PROPN
gujaf-328	273	15	and	and	CCONJ
gujaf-328	273	16	reguera‐alvarado	reguera‐alvarado	NOUN
gujaf-328	273	17	(	(	PUNCT
gujaf-328	273	18	2018	2018	NUM
gujaf-328	273	19	)	)	PUNCT
gujaf-328	273	20	,	,	PUNCT
gujaf-328	273	21	ararat	ararat	NOUN
gujaf-328	273	22	and	and	CCONJ
gujaf-328	273	23	sayedy	sayedy	PROPN
gujaf-328	273	24	(	(	PUNCT
gujaf-328	273	25	2019	2019	NUM
gujaf-328	273	26	)	)	PUNCT
gujaf-328	273	27	,	,	PUNCT
gujaf-328	273	28	and	and	CCONJ
gujaf-328	273	29	wang	wang	PROPN
gujaf-328	273	30	and	and	CCONJ
gujaf-328	273	31	sun	sun	PROPN
gujaf-328	273	32	(	(	PUNCT
gujaf-328	273	33	2021	2021	NUM
gujaf-328	273	34	)	)	PUNCT
gujaf-328	273	35	.	.	PUNCT
gujaf-328	274	1	the	the	DET
gujaf-328	274	2	p	p	NOUN
gujaf-328	274	3	-	-	PUNCT
gujaf-328	274	4	value	value	NOUN
gujaf-328	274	5	is	be	AUX
gujaf-328	274	6	more	more	ADJ
gujaf-328	274	7	than	than	ADP
gujaf-328	274	8	5	5	NUM
gujaf-328	274	9	%	%	NOUN
gujaf-328	274	10	;	;	PUNCT
gujaf-328	274	11	hence	hence	ADV
gujaf-328	274	12	,	,	PUNCT
gujaf-328	274	13	this	this	DET
gujaf-328	274	14	study	study	NOUN
gujaf-328	274	15	rejects	reject	VERB
gujaf-328	274	16	the	the	DET
gujaf-328	274	17	hypothesis	hypothesis	NOUN
gujaf-328	274	18	that	that	PRON
gujaf-328	274	19	audit	audit	NOUN
gujaf-328	274	20	committee	committee	NOUN
gujaf-328	274	21	gender	gender	NOUN
gujaf-328	274	22	diversity	diversity	NOUN
gujaf-328	274	23	has	have	VERB
gujaf-328	274	24	a	a	DET
gujaf-328	274	25	significant	significant	ADJ
gujaf-328	274	26	positive	positive	ADJ
gujaf-328	274	27	impact	impact	NOUN
gujaf-328	274	28	on	on	ADP
gujaf-328	274	29	carbon	carbon	NOUN
gujaf-328	274	30	emission	emission	NOUN
gujaf-328	274	31	disclosure	disclosure	NOUN
gujaf-328	274	32	.	.	PUNCT
gujaf-328	275	1	5.0	5.0	NUM
gujaf-328	275	2	conclusion	conclusion	NOUN
gujaf-328	275	3	and	and	CCONJ
gujaf-328	275	4	recommendations	recommendation	NOUN
gujaf-328	275	5	gender	gender	NOUN
gujaf-328	275	6	diversity	diversity	NOUN
gujaf-328	275	7	in	in	ADP
gujaf-328	275	8	top	top	ADJ
gujaf-328	275	9	management	management	NOUN
gujaf-328	275	10	teams	team	NOUN
gujaf-328	275	11	and	and	CCONJ
gujaf-328	275	12	the	the	DET
gujaf-328	275	13	adoption	adoption	NOUN
gujaf-328	275	14	of	of	ADP
gujaf-328	275	15	environmental	environmental	ADJ
gujaf-328	275	16	sustainability	sustainability	NOUN
gujaf-328	275	17	strategies	strategy	NOUN
gujaf-328	275	18	are	be	AUX
gujaf-328	275	19	two	two	NUM
gujaf-328	275	20	critical	critical	ADJ
gujaf-328	275	21	topics	topic	NOUN
gujaf-328	275	22	that	that	PRON
gujaf-328	275	23	are	be	AUX
gujaf-328	275	24	gaining	gain	VERB
gujaf-328	275	25	momentum	momentum	NOUN
gujaf-328	275	26	on	on	ADP
gujaf-328	275	27	corporate	corporate	ADJ
gujaf-328	275	28	agendas	agenda	NOUN
gujaf-328	275	29	.	.	PUNCT
gujaf-328	276	1	there	there	PRON
gujaf-328	276	2	are	be	VERB
gujaf-328	276	3	increasing	increase	VERB
gujaf-328	276	4	pressures	pressure	NOUN
gujaf-328	276	5	for	for	ADP
gujaf-328	276	6	women	woman	NOUN
gujaf-328	276	7	's	's	PART
gujaf-328	276	8	representation	representation	NOUN
gujaf-328	276	9	in	in	ADP
gujaf-328	276	10	top	top	ADJ
gujaf-328	276	11	positions	position	NOUN
gujaf-328	276	12	from	from	ADP
gujaf-328	276	13	diverse	diverse	ADJ
gujaf-328	276	14	stakeholders	stakeholder	NOUN
gujaf-328	276	15	,	,	PUNCT
gujaf-328	276	16	such	such	ADJ
gujaf-328	276	17	as	as	ADP
gujaf-328	276	18	the	the	DET
gujaf-328	276	19	stock	stock	NOUN
gujaf-328	276	20	exchanges	exchange	NOUN
gujaf-328	276	21	,	,	PUNCT
gujaf-328	276	22	national	national	ADJ
gujaf-328	276	23	governments	government	NOUN
gujaf-328	276	24	,	,	PUNCT
gujaf-328	276	25	employer	employer	NOUN
gujaf-328	276	26	lobby	lobby	NOUN
gujaf-328	276	27	groups	group	NOUN
gujaf-328	276	28	,	,	PUNCT
gujaf-328	276	29	and	and	CCONJ
gujaf-328	276	30	shareholders	shareholder	NOUN
gujaf-328	276	31	,	,	PUNCT
gujaf-328	276	32	among	among	ADP
gujaf-328	276	33	others	other	NOUN
gujaf-328	276	34	.	.	PUNCT
gujaf-328	277	1	drawing	draw	VERB
gujaf-328	277	2	from	from	ADP
gujaf-328	277	3	upper	upper	ADJ
gujaf-328	277	4	echelon	echelon	NOUN
gujaf-328	277	5	,	,	PUNCT
gujaf-328	277	6	stakeholder	stakeholder	NOUN
gujaf-328	277	7	,	,	PUNCT
gujaf-328	277	8	and	and	CCONJ
gujaf-328	277	9	resource	resource	NOUN
gujaf-328	277	10	dependency	dependency	NOUN
gujaf-328	277	11	theoretical	theoretical	ADJ
gujaf-328	277	12	frameworks	framework	NOUN
gujaf-328	277	13	,	,	PUNCT
gujaf-328	277	14	this	this	DET
gujaf-328	277	15	study	study	NOUN
gujaf-328	277	16	provides	provide	VERB
gujaf-328	277	17	novel	novel	ADJ
gujaf-328	277	18	insights	insight	NOUN
gujaf-328	277	19	into	into	ADP
gujaf-328	277	20	the	the	DET
gujaf-328	277	21	connection	connection	NOUN
gujaf-328	277	22	between	between	ADP
gujaf-328	277	23	women	woman	NOUN
gujaf-328	277	24	in	in	ADP
gujaf-328	277	25	top	top	ADJ
gujaf-328	277	26	echelon	echelon	NOUN
gujaf-328	277	27	positions	position	NOUN
gujaf-328	277	28	(	(	PUNCT
gujaf-328	277	29	board	board	NOUN
gujaf-328	277	30	gender	gender	NOUN
gujaf-328	277	31	diversity	diversity	NOUN
gujaf-328	277	32	,	,	PUNCT
gujaf-328	277	33	female	female	ADJ
gujaf-328	277	34	ceo	ceo	NOUN
gujaf-328	277	35	,	,	PUNCT
gujaf-328	277	36	and	and	CCONJ
gujaf-328	277	37	ac	ac	PROPN
gujaf-328	277	38	gender	gender	NOUN
gujaf-328	277	39	diversity	diversity	NOUN
gujaf-328	277	40	)	)	PUNCT
gujaf-328	277	41	and	and	CCONJ
gujaf-328	277	42	carbon	carbon	NOUN
gujaf-328	277	43	emission	emission	NOUN
gujaf-328	277	44	disclosures	disclosure	NOUN
gujaf-328	277	45	from	from	ADP
gujaf-328	277	46	an	an	DET
gujaf-328	277	47	emerging	emerge	VERB
gujaf-328	277	48	nation	nation	NOUN
gujaf-328	277	49	perspective	perspective	NOUN
gujaf-328	277	50	.	.	PUNCT
gujaf-328	278	1	content	content	NOUN
gujaf-328	278	2	analysis	analysis	NOUN
gujaf-328	278	3	was	be	AUX
gujaf-328	278	4	utilized	utilize	VERB
gujaf-328	278	5	on	on	ADP
gujaf-328	278	6	annual	annual	ADJ
gujaf-328	278	7	and	and	CCONJ
gujaf-328	278	8	stand	stand	VERB
gujaf-328	278	9	-	-	PUNCT
gujaf-328	278	10	alone	alone	ADV
gujaf-328	278	11	sustainability	sustainability	NOUN
gujaf-328	278	12	report	report	NOUN
gujaf-328	278	13	of	of	ADP
gujaf-328	278	14	12	12	NUM
gujaf-328	278	15	listed	list	VERB
gujaf-328	278	16	dmbs	dmb	NOUN
gujaf-328	278	17	in	in	ADP
gujaf-328	278	18	nigeria	nigeria	PROPN
gujaf-328	278	19	from	from	ADP
gujaf-328	278	20	2012	2012	NUM
gujaf-328	278	21	-	-	SYM
gujaf-328	278	22	2021	2021	NUM
gujaf-328	278	23	.	.	PUNCT
gujaf-328	279	1	the	the	DET
gujaf-328	279	2	carbon	carbon	NOUN
gujaf-328	279	3	emission	emission	NOUN
gujaf-328	279	4	disclosure	disclosure	NOUN
gujaf-328	279	5	was	be	AUX
gujaf-328	279	6	measured	measure	VERB
gujaf-328	279	7	based	base	VERB
gujaf-328	279	8	on	on	ADP
gujaf-328	279	9	gri	gri	PROPN
gujaf-328	279	10	standards	standard	NOUN
gujaf-328	279	11	305	305	NUM
gujaf-328	279	12	:	:	PUNCT
gujaf-328	279	13	emission	emission	NOUN
gujaf-328	279	14	checklist	checklist	NOUN
gujaf-328	279	15	.	.	PUNCT
gujaf-328	280	1	the	the	DET
gujaf-328	280	2	findings	finding	NOUN
gujaf-328	280	3	indicates	indicate	VERB
gujaf-328	280	4	that	that	SCONJ
gujaf-328	280	5	board	board	NOUN
gujaf-328	280	6	gender	gender	NOUN
gujaf-328	280	7	diversity	diversity	NOUN
gujaf-328	280	8	,	,	PUNCT
gujaf-328	280	9	female	female	ADJ
gujaf-328	280	10	ceo	ceo	NOUN
gujaf-328	280	11	and	and	CCONJ
gujaf-328	280	12	ac	ac	PROPN
gujaf-328	280	13	gender	gender	NOUN
gujaf-328	280	14	diversity	diversity	NOUN
gujaf-328	280	15	have	have	VERB
gujaf-328	280	16	no	no	DET
gujaf-328	280	17	significant	significant	ADJ
gujaf-328	280	18	impact	impact	NOUN
gujaf-328	280	19	on	on	ADP
gujaf-328	280	20	carbon	carbon	NOUN
gujaf-328	280	21	emission	emission	NOUN
gujaf-328	280	22	disclosure	disclosure	NOUN
gujaf-328	280	23	.	.	PUNCT
gujaf-328	281	1	this	this	PRON
gujaf-328	281	2	contradicts	contradict	VERB
gujaf-328	281	3	the	the	DET
gujaf-328	281	4	notion	notion	NOUN
gujaf-328	281	5	that	that	SCONJ
gujaf-328	281	6	women	woman	NOUN
gujaf-328	281	7	in	in	ADP
gujaf-328	281	8	leadership	leadership	NOUN
gujaf-328	281	9	positions	position	NOUN
gujaf-328	281	10	often	often	ADV
gujaf-328	281	11	prioritize	prioritize	VERB
gujaf-328	281	12	social	social	ADJ
gujaf-328	281	13	and	and	CCONJ
gujaf-328	281	14	environmental	environmental	ADJ
gujaf-328	281	15	issues	issue	NOUN
gujaf-328	281	16	and	and	CCONJ
gujaf-328	281	17	promote	promote	VERB
gujaf-328	281	18	greater	great	ADJ
gujaf-328	281	19	transparency	transparency	NOUN
gujaf-328	281	20	in	in	ADP
gujaf-328	281	21	carbon	carbon	NOUN
gujaf-328	281	22	emission	emission	NOUN
gujaf-328	281	23	reporting	reporting	NOUN
gujaf-328	281	24	than	than	ADP
gujaf-328	281	25	their	their	PRON
gujaf-328	281	26	male	male	ADJ
gujaf-328	281	27	counterparts	counterpart	NOUN
gujaf-328	281	28	.	.	PUNCT
gujaf-328	282	1	our	our	PRON
gujaf-328	282	2	study	study	NOUN
gujaf-328	282	3	extends	extend	VERB
gujaf-328	282	4	both	both	DET
gujaf-328	282	5	upper	upper	ADJ
gujaf-328	282	6	-	-	PUNCT
gujaf-328	282	7	echelon	echelon	NOUN
gujaf-328	282	8	and	and	CCONJ
gujaf-328	282	9	resource	resource	NOUN
gujaf-328	282	10	dependence	dependence	NOUN
gujaf-328	282	11	theories	theory	NOUN
gujaf-328	282	12	and	and	CCONJ
gujaf-328	282	13	contributes	contribute	VERB
gujaf-328	282	14	to	to	ADP
gujaf-328	282	15	the	the	DET
gujaf-328	282	16	ongoing	ongoing	ADJ
gujaf-328	282	17	debate	debate	NOUN
gujaf-328	282	18	about	about	ADP
gujaf-328	282	19	the	the	DET
gujaf-328	282	20	role	role	NOUN
gujaf-328	282	21	of	of	ADP
gujaf-328	282	22	women	woman	NOUN
gujaf-328	282	23	in	in	ADP
gujaf-328	282	24	top	top	ADJ
gujaf-328	282	25	positions	position	NOUN
gujaf-328	282	26	by	by	ADP
gujaf-328	282	27	demonstrating	demonstrate	VERB
gujaf-328	282	28	that	that	SCONJ
gujaf-328	282	29	women	woman	NOUN
gujaf-328	282	30	in	in	ADP
gujaf-328	282	31	corporate	corporate	ADJ
gujaf-328	282	32	top	top	ADJ
gujaf-328	282	33	-	-	PUNCT
gujaf-328	282	34	echelon	echelon	NOUN
gujaf-328	282	35	positions	position	NOUN
gujaf-328	282	36	have	have	VERB
gujaf-328	282	37	no	no	DET
gujaf-328	282	38	significant	significant	ADJ
gujaf-328	282	39	impact	impact	NOUN
gujaf-328	282	40	on	on	ADP
gujaf-328	282	41	carbon	carbon	NOUN
gujaf-328	282	42	emission	emission	NOUN
gujaf-328	282	43	disclosure	disclosure	NOUN
gujaf-328	282	44	in	in	ADP
gujaf-328	282	45	the	the	DET
gujaf-328	282	46	nigerian	nigerian	ADJ
gujaf-328	282	47	banking	banking	NOUN
gujaf-328	282	48	sector	sector	NOUN
gujaf-328	282	49	.	.	PUNCT
gujaf-328	283	1	this	this	DET
gujaf-328	283	2	research	research	NOUN
gujaf-328	283	3	adds	add	VERB
gujaf-328	283	4	to	to	ADP
gujaf-328	283	5	the	the	DET
gujaf-328	283	6	growing	grow	VERB
gujaf-328	283	7	body	body	NOUN
gujaf-328	283	8	of	of	ADP
gujaf-328	283	9	literature	literature	NOUN
gujaf-328	283	10	on	on	ADP
gujaf-328	283	11	the	the	DET
gujaf-328	283	12	role	role	NOUN
gujaf-328	283	13	of	of	ADP
gujaf-328	283	14	gender	gender	NOUN
gujaf-328	283	15	diversity	diversity	NOUN
gujaf-328	283	16	in	in	ADP
gujaf-328	283	17	promoting	promote	VERB
gujaf-328	283	18	sustainable	sustainable	ADJ
gujaf-328	283	19	business	business	NOUN
gujaf-328	283	20	practices	practice	NOUN
gujaf-328	283	21	and	and	CCONJ
gujaf-328	283	22	sheds	shed	VERB
gujaf-328	283	23	light	light	NOUN
gujaf-328	283	24	on	on	ADP
gujaf-328	283	25	the	the	DET
gujaf-328	283	26	impact	impact	NOUN
gujaf-328	283	27	of	of	ADP
gujaf-328	283	28	gender	gender	NOUN
gujaf-328	283	29	diversity	diversity	NOUN
gujaf-328	283	30	in	in	ADP
gujaf-328	283	31	audit	audit	NOUN
gujaf-328	283	32	committees	committee	NOUN
gujaf-328	283	33	on	on	ADP
gujaf-328	283	34	carbon	carbon	NOUN
gujaf-328	283	35	emission	emission	NOUN
gujaf-328	283	36	disclosures	disclosure	NOUN
gujaf-328	283	37	,	,	PUNCT
gujaf-328	283	38	which	which	PRON
gujaf-328	283	39	has	have	AUX
gujaf-328	283	40	received	receive	VERB
gujaf-328	283	41	little	little	ADJ
gujaf-328	283	42	attention	attention	NOUN
gujaf-328	283	43	in	in	ADP
gujaf-328	283	44	previous	previous	ADJ
gujaf-328	283	45	studies	study	NOUN
gujaf-328	283	46	.	.	PUNCT
gujaf-328	284	1	our	our	PRON
gujaf-328	284	2	results	result	NOUN
gujaf-328	284	3	contribute	contribute	VERB
gujaf-328	284	4	to	to	ADP
gujaf-328	284	5	the	the	DET
gujaf-328	284	6	growing	grow	VERB
gujaf-328	284	7	body	body	NOUN
gujaf-328	284	8	of	of	ADP
gujaf-328	284	9	literature	literature	NOUN
gujaf-328	284	10	on	on	ADP
gujaf-328	284	11	female	female	ADJ
gujaf-328	284	12	representation	representation	NOUN
gujaf-328	284	13	in	in	ADP
gujaf-328	284	14	top	top	ADJ
gujaf-328	284	15	positions	position	NOUN
gujaf-328	284	16	.	.	PUNCT
gujaf-328	285	1	the	the	DET
gujaf-328	285	2	research	research	NOUN
gujaf-328	285	3	findings	finding	VERB
gujaf-328	285	4	present	present	ADJ
gujaf-328	285	5	implications	implication	NOUN
gujaf-328	285	6	for	for	ADP
gujaf-328	285	7	both	both	PRON
gujaf-328	285	8	regulatory	regulatory	ADJ
gujaf-328	285	9	bodies	body	NOUN
gujaf-328	285	10	and	and	CCONJ
gujaf-328	285	11	corporate	corporate	ADJ
gujaf-328	285	12	practice	practice	NOUN
gujaf-328	285	13	.	.	PUNCT
gujaf-328	286	1	the	the	DET
gujaf-328	286	2	study	study	NOUN
gujaf-328	286	3	's	's	PART
gujaf-328	286	4	findings	finding	NOUN
gujaf-328	286	5	are	be	AUX
gujaf-328	286	6	relevant	relevant	ADJ
gujaf-328	286	7	to	to	ADP
gujaf-328	286	8	policymakers	policymaker	NOUN
gujaf-328	286	9	who	who	PRON
gujaf-328	286	10	are	be	AUX
gujaf-328	286	11	implementing	implement	VERB
gujaf-328	286	12	gender	gender	NOUN
gujaf-328	286	13	quota	quota	NOUN
gujaf-328	286	14	legislation	legislation	NOUN
gujaf-328	286	15	and	and	CCONJ
gujaf-328	286	16	other	other	ADJ
gujaf-328	286	17	initiatives	initiative	NOUN
gujaf-328	286	18	aimed	aim	VERB
gujaf-328	286	19	at	at	ADP
gujaf-328	286	20	promoting	promote	VERB
gujaf-328	286	21	gender	gender	NOUN
gujaf-328	286	22	diversity	diversity	NOUN
gujaf-328	286	23	in	in	ADP
gujaf-328	286	24	corporate	corporate	ADJ
gujaf-328	286	25	governance	governance	NOUN
gujaf-328	286	26	.	.	PUNCT
gujaf-328	287	1	the	the	DET
gujaf-328	287	2	result	result	NOUN
gujaf-328	287	3	suggest	suggest	VERB
gujaf-328	287	4	banks	bank	NOUN
gujaf-328	287	5	and	and	CCONJ
gujaf-328	287	6	policymakers	policymaker	NOUN
gujaf-328	287	7	should	should	AUX
gujaf-328	287	8	focus	focus	VERB
gujaf-328	287	9	on	on	ADP
gujaf-328	287	10	broader	broad	ADJ
gujaf-328	287	11	culture	culture	NOUN
gujaf-328	287	12	of	of	ADP
gujaf-328	287	13	environmental	environmental	ADJ
gujaf-328	287	14	sustainability	sustainability	NOUN
gujaf-328	287	15	accountability	accountability	NOUN
gujaf-328	287	16	to	to	PART
gujaf-328	287	17	enhance	enhance	VERB
gujaf-328	287	18	carbon	carbon	NOUN
gujaf-328	287	19	disclosure	disclosure	NOUN
gujaf-328	287	20	practices	practice	NOUN
gujaf-328	287	21	.	.	PUNCT
gujaf-328	288	1	banks	bank	NOUN
gujaf-328	288	2	should	should	AUX
gujaf-328	288	3	establish	establish	VERB
gujaf-328	288	4	clear	clear	ADJ
gujaf-328	288	5	metrics	metric	NOUN
gujaf-328	288	6	and	and	CCONJ
gujaf-328	288	7	accountability	accountability	NOUN
gujaf-328	288	8	mechanisms	mechanism	NOUN
gujaf-328	288	9	for	for	ADP
gujaf-328	288	10	carbon	carbon	NOUN
gujaf-328	288	11	disclosure	disclosure	NOUN
gujaf-328	288	12	,	,	PUNCT
gujaf-328	288	13	ensuring	ensure	VERB
gujaf-328	288	14	that	that	SCONJ
gujaf-328	288	15	all	all	DET
gujaf-328	288	16	directors	director	NOUN
gujaf-328	288	17	are	be	AUX
gujaf-328	288	18	engaged	engage	VERB
gujaf-328	288	19	actively	actively	ADV
gujaf-328	288	20	in	in	ADP
gujaf-328	288	21	promoting	promote	VERB
gujaf-328	288	22	such	such	ADJ
gujaf-328	288	23	practices	practice	NOUN
gujaf-328	288	24	.	.	PUNCT
gujaf-328	289	1	gusau	gusau	ADJ
gujaf-328	289	2	journal	journal	PROPN
gujaf-328	289	3	of	of	ADP
gujaf-328	289	4	accounting	accounting	NOUN
gujaf-328	289	5	and	and	CCONJ
gujaf-328	289	6	finance	finance	NOUN
gujaf-328	289	7	,	,	PUNCT
gujaf-328	289	8	vol	vol	NOUN
gujaf-328	289	9	.	.	PROPN
gujaf-328	289	10	5	5	NUM
gujaf-328	289	11	,	,	PUNCT
gujaf-328	289	12	issue	issue	NOUN
gujaf-328	289	13	2	2	NUM
gujaf-328	289	14	,	,	PUNCT
gujaf-328	289	15	october	october	PROPN
gujaf-328	289	16	,	,	PUNCT
gujaf-328	289	17	2024	2024	NUM
gujaf-328	289	18	44	44	NUM
gujaf-328	289	19	while	while	SCONJ
gujaf-328	289	20	nigeria	nigeria	PROPN
gujaf-328	289	21	has	have	AUX
gujaf-328	289	22	adopted	adopt	VERB
gujaf-328	289	23	several	several	ADJ
gujaf-328	289	24	frameworks	framework	NOUN
gujaf-328	289	25	to	to	PART
gujaf-328	289	26	enhance	enhance	VERB
gujaf-328	289	27	corporate	corporate	ADJ
gujaf-328	289	28	governance	governance	NOUN
gujaf-328	289	29	,	,	PUNCT
gujaf-328	289	30	such	such	ADJ
gujaf-328	289	31	as	as	ADP
gujaf-328	289	32	the	the	DET
gujaf-328	289	33	nigerian	nigerian	ADJ
gujaf-328	289	34	code	code	NOUN
gujaf-328	289	35	of	of	ADP
gujaf-328	289	36	corporate	corporate	ADJ
gujaf-328	289	37	governance	governance	NOUN
gujaf-328	289	38	,	,	PUNCT
gujaf-328	289	39	enforcement	enforcement	NOUN
gujaf-328	289	40	remains	remain	VERB
gujaf-328	289	41	inconsistent	inconsistent	ADJ
gujaf-328	289	42	.	.	PUNCT
gujaf-328	290	1	weak	weak	ADJ
gujaf-328	290	2	regulatory	regulatory	ADJ
gujaf-328	290	3	monitoring	monitoring	NOUN
gujaf-328	290	4	,	,	PUNCT
gujaf-328	290	5	coupled	couple	VERB
gujaf-328	290	6	with	with	ADP
gujaf-328	290	7	corruption	corruption	NOUN
gujaf-328	290	8	in	in	ADP
gujaf-328	290	9	some	some	DET
gujaf-328	290	10	sectors	sector	NOUN
gujaf-328	290	11	,	,	PUNCT
gujaf-328	290	12	may	may	AUX
gujaf-328	290	13	hinder	hinder	VERB
gujaf-328	290	14	the	the	DET
gujaf-328	290	15	efficacy	efficacy	NOUN
gujaf-328	290	16	of	of	ADP
gujaf-328	290	17	governance	governance	NOUN
gujaf-328	290	18	reforms	reform	NOUN
gujaf-328	290	19	.	.	PUNCT
gujaf-328	291	1	this	this	PRON
gujaf-328	291	2	may	may	AUX
gujaf-328	291	3	elucidate	elucidate	VERB
gujaf-328	291	4	why	why	SCONJ
gujaf-328	291	5	certain	certain	ADJ
gujaf-328	291	6	governance	governance	NOUN
gujaf-328	291	7	structures	structure	NOUN
gujaf-328	291	8	,	,	PUNCT
gujaf-328	291	9	such	such	ADJ
gujaf-328	291	10	as	as	ADP
gujaf-328	291	11	female	female	ADJ
gujaf-328	291	12	representation	representation	NOUN
gujaf-328	291	13	in	in	ADP
gujaf-328	291	14	leadership	leadership	NOUN
gujaf-328	291	15	positions	position	NOUN
gujaf-328	291	16	,	,	PUNCT
gujaf-328	291	17	have	have	AUX
gujaf-328	291	18	demonstrated	demonstrate	VERB
gujaf-328	291	19	no	no	DET
gujaf-328	291	20	significant	significant	ADJ
gujaf-328	291	21	impact	impact	NOUN
gujaf-328	291	22	on	on	ADP
gujaf-328	291	23	carbon	carbon	NOUN
gujaf-328	291	24	disclosures	disclosure	NOUN
gujaf-328	291	25	in	in	ADP
gujaf-328	291	26	this	this	DET
gujaf-328	291	27	research	research	NOUN
gujaf-328	291	28	.	.	PUNCT
gujaf-328	292	1	governance	governance	NOUN
gujaf-328	292	2	code	code	NOUN
gujaf-328	292	3	regulators	regulator	NOUN
gujaf-328	292	4	should	should	AUX
gujaf-328	292	5	take	take	VERB
gujaf-328	292	6	the	the	DET
gujaf-328	292	7	necessary	necessary	ADJ
gujaf-328	292	8	measures	measure	NOUN
gujaf-328	292	9	to	to	PART
gujaf-328	292	10	require	require	VERB
gujaf-328	292	11	corporate	corporate	ADJ
gujaf-328	292	12	bodies	body	NOUN
gujaf-328	292	13	to	to	PART
gujaf-328	292	14	minimize	minimize	VERB
gujaf-328	292	15	their	their	PRON
gujaf-328	292	16	carbon	carbon	NOUN
gujaf-328	292	17	emissions	emission	NOUN
gujaf-328	292	18	and	and	CCONJ
gujaf-328	292	19	disclose	disclose	VERB
gujaf-328	292	20	carbon	carbon	NOUN
gujaf-328	292	21	information	information	NOUN
gujaf-328	292	22	through	through	ADP
gujaf-328	292	23	annual	annual	ADJ
gujaf-328	292	24	reports	report	NOUN
gujaf-328	292	25	or	or	CCONJ
gujaf-328	292	26	standalone	standalone	ADJ
gujaf-328	292	27	sustainability	sustainability	NOUN
gujaf-328	292	28	reports	report	NOUN
gujaf-328	292	29	,	,	PUNCT
gujaf-328	292	30	as	as	SCONJ
gujaf-328	292	31	the	the	DET
gujaf-328	292	32	findings	finding	NOUN
gujaf-328	292	33	show	show	VERB
gujaf-328	292	34	a	a	DET
gujaf-328	292	35	low	low	ADJ
gujaf-328	292	36	average	average	ADJ
gujaf-328	292	37	carbon	carbon	NOUN
gujaf-328	292	38	disclosure	disclosure	NOUN
gujaf-328	292	39	level	level	NOUN
gujaf-328	292	40	.	.	PUNCT
gujaf-328	293	1	the	the	DET
gujaf-328	293	2	regulatory	regulatory	ADJ
gujaf-328	293	3	environment	environment	NOUN
gujaf-328	293	4	’s	’s	PART
gujaf-328	293	5	effort	effort	NOUN
gujaf-328	293	6	to	to	PART
gujaf-328	293	7	ensure	ensure	VERB
gujaf-328	293	8	that	that	SCONJ
gujaf-328	293	9	companies	company	NOUN
gujaf-328	293	10	build	build	VERB
gujaf-328	293	11	a	a	DET
gujaf-328	293	12	culture	culture	NOUN
gujaf-328	293	13	of	of	ADP
gujaf-328	293	14	carbon	carbon	NOUN
gujaf-328	293	15	transparency	transparency	NOUN
gujaf-328	293	16	is	be	AUX
gujaf-328	293	17	an	an	DET
gujaf-328	293	18	important	important	ADJ
gujaf-328	293	19	step	step	NOUN
gujaf-328	293	20	in	in	ADP
gujaf-328	293	21	decarbonizing	decarbonize	VERB
gujaf-328	293	22	the	the	DET
gujaf-328	293	23	business	business	NOUN
gujaf-328	293	24	environment	environment	NOUN
gujaf-328	293	25	.	.	PUNCT
gujaf-328	294	1	this	this	PRON
gujaf-328	294	2	will	will	AUX
gujaf-328	294	3	provide	provide	VERB
gujaf-328	294	4	an	an	DET
gujaf-328	294	5	avenue	avenue	NOUN
gujaf-328	294	6	to	to	PART
gujaf-328	294	7	access	access	VERB
gujaf-328	294	8	how	how	SCONJ
gujaf-328	294	9	companies	company	NOUN
gujaf-328	294	10	are	be	AUX
gujaf-328	294	11	doing	do	VERB
gujaf-328	294	12	with	with	ADP
gujaf-328	294	13	regards	regard	NOUN
gujaf-328	294	14	to	to	ADP
gujaf-328	294	15	their	their	PRON
gujaf-328	294	16	carbon	carbon	NOUN
gujaf-328	294	17	mitigation	mitigation	NOUN
gujaf-328	294	18	commitment	commitment	NOUN
gujaf-328	294	19	and	and	CCONJ
gujaf-328	294	20	pave	pave	VERB
gujaf-328	294	21	the	the	DET
gujaf-328	294	22	way	way	NOUN
gujaf-328	294	23	to	to	PART
gujaf-328	294	24	decide	decide	VERB
gujaf-328	294	25	on	on	ADP
gujaf-328	294	26	needed	need	VERB
gujaf-328	294	27	policy	policy	NOUN
gujaf-328	294	28	actions	action	NOUN
gujaf-328	294	29	.	.	PUNCT
gujaf-328	295	1	despite	despite	SCONJ
gujaf-328	295	2	the	the	DET
gujaf-328	295	3	study	study	NOUN
gujaf-328	295	4	's	's	PART
gujaf-328	295	5	contributions	contribution	NOUN
gujaf-328	295	6	,	,	PUNCT
gujaf-328	295	7	it	it	PRON
gujaf-328	295	8	is	be	AUX
gujaf-328	295	9	subject	subject	ADJ
gujaf-328	295	10	to	to	ADP
gujaf-328	295	11	certain	certain	ADJ
gujaf-328	295	12	limitations	limitation	NOUN
gujaf-328	295	13	,	,	PUNCT
gujaf-328	295	14	just	just	ADV
gujaf-328	295	15	like	like	ADP
gujaf-328	295	16	other	other	ADJ
gujaf-328	295	17	empirical	empirical	ADJ
gujaf-328	295	18	studies	study	NOUN
gujaf-328	295	19	.	.	PUNCT
gujaf-328	296	1	the	the	DET
gujaf-328	296	2	study	study	NOUN
gujaf-328	296	3	suffered	suffer	VERB
gujaf-328	296	4	some	some	DET
gujaf-328	296	5	limitations	limitation	NOUN
gujaf-328	296	6	,	,	PUNCT
gujaf-328	296	7	among	among	ADP
gujaf-328	296	8	which	which	PRON
gujaf-328	296	9	it	it	PRON
gujaf-328	296	10	only	only	ADV
gujaf-328	296	11	focused	focus	VERB
gujaf-328	296	12	on	on	ADP
gujaf-328	296	13	listed	list	VERB
gujaf-328	296	14	deposit	deposit	NOUN
gujaf-328	296	15	money	money	NOUN
gujaf-328	296	16	banks	bank	NOUN
gujaf-328	296	17	in	in	ADP
gujaf-328	296	18	nigeria	nigeria	PROPN
gujaf-328	296	19	.	.	PUNCT
gujaf-328	297	1	secondly	secondly	ADV
gujaf-328	297	2	,	,	PUNCT
gujaf-328	297	3	this	this	DET
gujaf-328	297	4	investigation	investigation	NOUN
gujaf-328	297	5	solely	solely	ADV
gujaf-328	297	6	focused	focus	VERB
gujaf-328	297	7	on	on	ADP
gujaf-328	297	8	the	the	DET
gujaf-328	297	9	content	content	NOUN
gujaf-328	297	10	analysis	analysis	NOUN
gujaf-328	297	11	of	of	ADP
gujaf-328	297	12	the	the	DET
gujaf-328	297	13	information	information	NOUN
gujaf-328	297	14	presented	present	VERB
gujaf-328	297	15	in	in	ADP
gujaf-328	297	16	annual	annual	ADJ
gujaf-328	297	17	reports	report	NOUN
gujaf-328	297	18	and	and	CCONJ
gujaf-328	297	19	stand	stand	VERB
gujaf-328	297	20	-	-	PUNCT
gujaf-328	297	21	alone	alone	ADV
gujaf-328	297	22	sustainability	sustainability	NOUN
gujaf-328	297	23	reports	report	NOUN
gujaf-328	297	24	;	;	PUNCT
gujaf-328	297	25	thus	thus	ADV
gujaf-328	297	26	,	,	PUNCT
gujaf-328	297	27	some	some	DET
gujaf-328	297	28	firms	firm	NOUN
gujaf-328	297	29	may	may	AUX
gujaf-328	297	30	disclose	disclose	VERB
gujaf-328	297	31	their	their	PRON
gujaf-328	297	32	carbon	carbon	NOUN
gujaf-328	297	33	information	information	NOUN
gujaf-328	297	34	via	via	ADP
gujaf-328	297	35	other	other	ADJ
gujaf-328	297	36	outlets	outlet	NOUN
gujaf-328	297	37	like	like	ADP
gujaf-328	297	38	magazines	magazine	NOUN
gujaf-328	297	39	,	,	PUNCT
gujaf-328	297	40	newspapers	newspaper	NOUN
gujaf-328	297	41	,	,	PUNCT
gujaf-328	297	42	or	or	CCONJ
gujaf-328	297	43	corporate	corporate	ADJ
gujaf-328	297	44	websites	website	NOUN
gujaf-328	297	45	.	.	PUNCT
gujaf-328	298	1	future	future	ADJ
gujaf-328	298	2	research	research	NOUN
gujaf-328	298	3	may	may	AUX
gujaf-328	298	4	consider	consider	VERB
gujaf-328	298	5	using	use	VERB
gujaf-328	298	6	these	these	DET
gujaf-328	298	7	other	other	ADJ
gujaf-328	298	8	ways	way	NOUN
gujaf-328	298	9	to	to	PART
gujaf-328	298	10	collect	collect	VERB
gujaf-328	298	11	information	information	NOUN
gujaf-328	298	12	other	other	ADJ
gujaf-328	298	13	than	than	ADP
gujaf-328	298	14	annual	annual	ADJ
gujaf-328	298	15	reports	report	NOUN
gujaf-328	298	16	.	.	PUNCT
gujaf-328	299	1	future	future	ADJ
gujaf-328	299	2	studies	study	NOUN
gujaf-328	299	3	can	can	AUX
gujaf-328	299	4	also	also	ADV
gujaf-328	299	5	include	include	VERB
gujaf-328	299	6	unlisted	unlisted	ADJ
gujaf-328	299	7	banks	bank	NOUN
gujaf-328	299	8	or	or	CCONJ
gujaf-328	299	9	other	other	ADJ
gujaf-328	299	10	financial	financial	ADJ
gujaf-328	299	11	firms	firm	NOUN
gujaf-328	299	12	to	to	PART
gujaf-328	299	13	enhance	enhance	VERB
gujaf-328	299	14	external	external	ADJ
gujaf-328	299	15	validity	validity	NOUN
gujaf-328	299	16	.	.	PUNCT
gujaf-328	300	1	future	future	ADJ
gujaf-328	300	2	studies	study	NOUN
gujaf-328	300	3	can	can	AUX
gujaf-328	300	4	also	also	ADV
gujaf-328	300	5	examine	examine	VERB
gujaf-328	300	6	the	the	DET
gujaf-328	300	7	relationship	relationship	NOUN
gujaf-328	300	8	in	in	ADP
gujaf-328	300	9	sectors	sector	NOUN
gujaf-328	300	10	that	that	PRON
gujaf-328	300	11	have	have	VERB
gujaf-328	300	12	a	a	DET
gujaf-328	300	13	direct	direct	ADJ
gujaf-328	300	14	contribution	contribution	NOUN
gujaf-328	300	15	to	to	ADP
gujaf-328	300	16	carbon	carbon	NOUN
gujaf-328	300	17	emissions	emission	NOUN
gujaf-328	300	18	,	,	PUNCT
gujaf-328	300	19	such	such	ADJ
gujaf-328	300	20	as	as	ADP
gujaf-328	300	21	the	the	DET
gujaf-328	300	22	energy	energy	NOUN
gujaf-328	300	23	and	and	CCONJ
gujaf-328	300	24	industrial	industrial	ADJ
gujaf-328	300	25	sectors	sector	NOUN
gujaf-328	300	26	.	.	PUNCT
gujaf-328	301	1	although	although	SCONJ
gujaf-328	301	2	this	this	DET
gujaf-328	301	3	study	study	NOUN
gujaf-328	301	4	has	have	VERB
gujaf-328	301	5	some	some	DET
gujaf-328	301	6	limitations	limitation	NOUN
gujaf-328	301	7	,	,	PUNCT
gujaf-328	301	8	the	the	DET
gujaf-328	301	9	value	value	NOUN
gujaf-328	301	10	of	of	ADP
gujaf-328	301	11	the	the	DET
gujaf-328	301	12	research	research	NOUN
gujaf-328	301	13	is	be	AUX
gujaf-328	301	14	still	still	ADV
gujaf-328	301	15	validated	validate	VERB
gujaf-328	301	16	by	by	ADP
gujaf-328	301	17	the	the	DET
gujaf-328	301	18	rigorous	rigorous	ADJ
gujaf-328	301	19	methodology	methodology	NOUN
gujaf-328	301	20	employed	employ	VERB
gujaf-328	301	21	in	in	ADP
gujaf-328	301	22	measuring	measure	VERB
gujaf-328	301	23	the	the	DET
gujaf-328	301	24	variables	variable	NOUN
gujaf-328	301	25	,	,	PUNCT
gujaf-328	301	26	the	the	DET
gujaf-328	301	27	careful	careful	ADJ
gujaf-328	301	28	establishment	establishment	NOUN
gujaf-328	301	29	of	of	ADP
gujaf-328	301	30	the	the	DET
gujaf-328	301	31	findings	finding	NOUN
gujaf-328	301	32	,	,	PUNCT
gujaf-328	301	33	and	and	CCONJ
gujaf-328	301	34	the	the	DET
gujaf-328	301	35	adequate	adequate	ADJ
gujaf-328	301	36	observation	observation	NOUN
gujaf-328	301	37	of	of	ADP
gujaf-328	301	38	the	the	DET
gujaf-328	301	39	research	research	NOUN
gujaf-328	301	40	context	context	NOUN
gujaf-328	301	41	.	.	PUNCT
gujaf-328	302	1	while	while	SCONJ
gujaf-328	302	2	the	the	DET
gujaf-328	302	3	limitations	limitation	NOUN
gujaf-328	302	4	of	of	ADP
gujaf-328	302	5	the	the	DET
gujaf-328	302	6	study	study	NOUN
gujaf-328	302	7	can	can	AUX
gujaf-328	302	8	not	not	PART
gujaf-328	302	9	be	be	AUX
gujaf-328	302	10	ignored	ignore	VERB
gujaf-328	302	11	,	,	PUNCT
gujaf-328	302	12	they	they	PRON
gujaf-328	302	13	do	do	AUX
gujaf-328	302	14	not	not	PART
gujaf-328	302	15	detract	detract	VERB
gujaf-328	302	16	from	from	ADP
gujaf-328	302	17	the	the	DET
gujaf-328	302	18	overall	overall	ADJ
gujaf-328	302	19	validity	validity	NOUN
gujaf-328	302	20	of	of	ADP
gujaf-328	302	21	the	the	DET
gujaf-328	302	22	research	research	NOUN
gujaf-328	302	23	findings	finding	NOUN
gujaf-328	302	24	.	.	PUNCT
gujaf-328	303	1	instead	instead	ADV
gujaf-328	303	2	,	,	PUNCT
gujaf-328	303	3	they	they	PRON
gujaf-328	303	4	provide	provide	VERB
gujaf-328	303	5	opportunities	opportunity	NOUN
gujaf-328	303	6	for	for	SCONJ
gujaf-328	303	7	future	future	ADJ
gujaf-328	303	8	studies	study	NOUN
gujaf-328	303	9	to	to	PART
gujaf-328	303	10	improve	improve	VERB
gujaf-328	303	11	on	on	ADP
gujaf-328	303	12	the	the	DET
gujaf-328	303	13	research	research	NOUN
gujaf-328	303	14	design	design	NOUN
gujaf-328	303	15	and	and	CCONJ
gujaf-328	303	16	methodology	methodology	NOUN
gujaf-328	303	17	.	.	PUNCT
gujaf-328	304	1	references	reference	NOUN
gujaf-328	304	2	agarwal	agarwal	PROPN
gujaf-328	304	3	,	,	PUNCT
gujaf-328	304	4	b.	b.	PROPN
gujaf-328	304	5	(	(	PUNCT
gujaf-328	304	6	2010	2010	NUM
gujaf-328	304	7	)	)	PUNCT
gujaf-328	304	8	.	.	PUNCT
gujaf-328	305	1	gender	gender	NOUN
gujaf-328	305	2	and	and	CCONJ
gujaf-328	305	3	green	green	ADJ
gujaf-328	305	4	governance	governance	NOUN
gujaf-328	305	5	.	.	PUNCT
gujaf-328	306	1	oxford	oxford	NOUN
gujaf-328	306	2	:	:	PUNCT
gujaf-328	306	3	oxford	oxford	PROPN
gujaf-328	306	4	university	university	PROPN
gujaf-328	306	5	press	press	NOUN
gujaf-328	306	6	.	.	PUNCT
gujaf-328	307	1	airvisual	airvisual	PROPN
gujaf-328	307	2	.	.	PUNCT
gujaf-328	308	1	(	(	PUNCT
gujaf-328	308	2	2021	2021	NUM
gujaf-328	308	3	)	)	PUNCT
gujaf-328	308	4	.	.	PUNCT
gujaf-328	309	1	2021	2021	NUM
gujaf-328	309	2	world	world	PROPN
gujaf-328	309	3	air	air	PROPN
gujaf-328	309	4	quality	quality	PROPN
gujaf-328	309	5	report	report	NOUN
gujaf-328	309	6	.	.	PUNCT
gujaf-328	310	1	region	region	NOUN
gujaf-328	310	2	&	&	CCONJ
gujaf-328	310	3	city	city	PROPN
gujaf-328	310	4	pm2.5	pm2.5	PROPN
gujaf-328	310	5	ranking	ranking	NOUN
gujaf-328	310	6	.	.	PUNCT
gujaf-328	310	7	retrieved	retrieve	VERB
gujaf-328	310	8	from	from	ADP
gujaf-328	310	9	https://www.iqair.com/world-most-polluted-cities/world-air-quality-report-2021en.pdf?srsltid=afmboooilcgqck9lvhn0a07ctnjkbsoyvmr5jc5lwaa97la8ew1etvi	https://www.iqair.com/world-most-polluted-cities/world-air-quality-report-2021en.pdf?srsltid=afmboooilcgqck9lvhn0a07ctnjkbsoyvmr5jc5lwaa97la8ew1etvi	PROPN
gujaf-328	310	10	appuhami	appuhami	NOUN
gujaf-328	310	11	,	,	PUNCT
gujaf-328	310	12	r.	r.	PROPN
gujaf-328	310	13	,	,	PUNCT
gujaf-328	310	14	&	&	CCONJ
gujaf-328	310	15	tashakor	tashakor	PROPN
gujaf-328	310	16	,	,	PUNCT
gujaf-328	310	17	s.	s.	PROPN
gujaf-328	310	18	(	(	PUNCT
gujaf-328	310	19	2017	2017	NUM
gujaf-328	310	20	)	)	PUNCT
gujaf-328	310	21	.	.	PUNCT
gujaf-328	311	1	the	the	DET
gujaf-328	311	2	impact	impact	NOUN
gujaf-328	311	3	of	of	ADP
gujaf-328	311	4	audit	audit	NOUN
gujaf-328	311	5	committee	committee	NOUN
gujaf-328	311	6	characteristics	characteristic	NOUN
gujaf-328	311	7	on	on	ADP
gujaf-328	311	8	csr	csr	NOUN
gujaf-328	311	9	disclosure	disclosure	NOUN
gujaf-328	311	10	:	:	PUNCT
gujaf-328	311	11	an	an	DET
gujaf-328	311	12	analysis	analysis	NOUN
gujaf-328	311	13	of	of	ADP
gujaf-328	311	14	australian	australian	ADJ
gujaf-328	311	15	firms	firm	NOUN
gujaf-328	311	16	.	.	PUNCT
gujaf-328	312	1	australian	australian	ADJ
gujaf-328	312	2	accounting	accounting	NOUN
gujaf-328	312	3	review	review	NOUN
gujaf-328	312	4	,	,	PUNCT
gujaf-328	312	5	27(4	27(4	PROPN
gujaf-328	312	6	)	)	PUNCT
gujaf-328	312	7	,	,	PUNCT
gujaf-328	312	8	400	400	NUM
gujaf-328	312	9	–	–	SYM
gujaf-328	312	10	420	420	NUM
gujaf-328	312	11	.	.	PUNCT
gujaf-328	313	1	https://doi.org/10.1111/auar.12170	https://doi.org/10.1111/auar.12170	PROPN
gujaf-328	313	2	ararat	ararat	PROPN
gujaf-328	313	3	,	,	PUNCT
gujaf-328	313	4	m.	m.	NOUN
gujaf-328	313	5	,	,	PUNCT
gujaf-328	313	6	&	&	CCONJ
gujaf-328	313	7	sayedy	sayedy	PROPN
gujaf-328	313	8	,	,	PUNCT
gujaf-328	313	9	b.	b.	PROPN
gujaf-328	313	10	(	(	PUNCT
gujaf-328	313	11	2019	2019	NUM
gujaf-328	313	12	)	)	PUNCT
gujaf-328	313	13	.	.	PUNCT
gujaf-328	314	1	gender	gender	NOUN
gujaf-328	314	2	and	and	CCONJ
gujaf-328	314	3	climate	climate	NOUN
gujaf-328	314	4	change	change	NOUN
gujaf-328	314	5	disclosure	disclosure	NOUN
gujaf-328	314	6	:	:	PUNCT
gujaf-328	314	7	an	an	DET
gujaf-328	314	8	interdimensional	interdimensional	ADJ
gujaf-328	314	9	policy	policy	NOUN
gujaf-328	314	10	approach	approach	NOUN
gujaf-328	314	11	.	.	PUNCT
gujaf-328	315	1	sustainability	sustainability	NOUN
gujaf-328	315	2	,	,	PUNCT
gujaf-328	315	3	11(24	11(24	NUM
gujaf-328	315	4	)	)	PUNCT
gujaf-328	315	5	,	,	PUNCT
gujaf-328	315	6	7217	7217	NUM
gujaf-328	315	7	.	.	PUNCT
gujaf-328	316	1	https://doi.org/10.3390/su11247217	https://doi.org/10.3390/su11247217	PROPN
gujaf-328	316	2	aryani	aryani	PROPN
gujaf-328	316	3	,	,	PUNCT
gujaf-328	316	4	y.a	y.a	PROPN
gujaf-328	316	5	.	.	PROPN
gujaf-328	316	6	,	,	PUNCT
gujaf-328	316	7	muhammad	muhammad	PROPN
gujaf-328	316	8	,	,	PUNCT
gujaf-328	316	9	g.i	g.i	PROPN
gujaf-328	316	10	.	.	PROPN
gujaf-328	316	11	(	(	PUNCT
gujaf-328	316	12	2021	2021	NUM
gujaf-328	316	13	)	)	PUNCT
gujaf-328	316	14	.	.	PUNCT
gujaf-328	317	1	the	the	DET
gujaf-328	317	2	impact	impact	NOUN
gujaf-328	317	3	of	of	ADP
gujaf-328	317	4	carbon	carbon	NOUN
gujaf-328	317	5	disclosure	disclosure	NOUN
gujaf-328	317	6	on	on	ADP
gujaf-328	317	7	firm	firm	ADJ
gujaf-328	317	8	value	value	NOUN
gujaf-328	317	9	with	with	ADP
gujaf-328	317	10	foreign	foreign	ADJ
gujaf-328	317	11	ownership	ownership	NOUN
gujaf-328	317	12	as	as	ADP
gujaf-328	317	13	a	a	DET
gujaf-328	317	14	moderating	moderate	VERB
gujaf-328	317	15	variable	variable	NOUN
gujaf-328	317	16	.	.	PUNCT
gujaf-328	318	1	jurnal	jurnal	ADJ
gujaf-328	318	2	dinamika	dinamika	PROPN
gujaf-328	318	3	akuntansi	akuntansi	PROPN
gujaf-328	318	4	dan	dan	PROPN
gujaf-328	318	5	bisnis	bisnis	PROPN
gujaf-328	318	6	,	,	PUNCT
gujaf-328	318	7	8(1	8(1	NOUN
gujaf-328	318	8	):	):	PUNCT
gujaf-328	318	9	1	1	NUM
gujaf-328	318	10	-	-	SYM
gujaf-328	318	11	14	14	NUM
gujaf-328	318	12	.	.	PUNCT
gujaf-328	319	1	https://doi.org/10.24815/jdab.v8i1.17011	https://doi.org/10.24815/jdab.v8i1.17011	PROPN
gujaf-328	319	2	https://doi.org/10.1111/auar.12170	https://doi.org/10.1111/auar.12170	VERB
gujaf-328	319	3	https://doi.org/10.3390/su11247217	https://doi.org/10.3390/su11247217	X
gujaf-328	319	4	https://doi.org/10.24815/jdab.v8i1.17011	https://doi.org/10.24815/jdab.v8i1.17011	ADJ
gujaf-328	319	5	gusau	gusau	ADJ
gujaf-328	319	6	journal	journal	NOUN
gujaf-328	319	7	of	of	ADP
gujaf-328	319	8	accounting	accounting	NOUN
gujaf-328	319	9	and	and	CCONJ
gujaf-328	319	10	finance	finance	NOUN
gujaf-328	319	11	,	,	PUNCT
gujaf-328	319	12	vol	vol	NOUN
gujaf-328	319	13	.	.	PROPN
gujaf-328	319	14	5	5	NUM
gujaf-328	319	15	,	,	PUNCT
gujaf-328	319	16	issue	issue	NOUN
gujaf-328	319	17	2	2	NUM
gujaf-328	319	18	,	,	PUNCT
gujaf-328	319	19	october	october	PROPN
gujaf-328	319	20	,	,	PUNCT
gujaf-328	319	21	2024	2024	NUM
gujaf-328	319	22	45	45	NUM
gujaf-328	319	23	ben	ben	PROPN
gujaf-328	319	24	-	-	PUNCT
gujaf-328	319	25	amar	amar	PROPN
gujaf-328	319	26	,	,	PUNCT
gujaf-328	319	27	w.	w.	PROPN
gujaf-328	319	28	,	,	PUNCT
gujaf-328	319	29	chang	chang	PROPN
gujaf-328	319	30	,	,	PUNCT
gujaf-328	319	31	m.	m.	NOUN
gujaf-328	319	32	&	&	CCONJ
gujaf-328	319	33	mcilkenny	mcilkenny	PROPN
gujaf-328	319	34	,	,	PUNCT
gujaf-328	319	35	p.	p.	NOUN
gujaf-328	319	36	(	(	PUNCT
gujaf-328	319	37	2017	2017	NUM
gujaf-328	319	38	)	)	PUNCT
gujaf-328	319	39	.	.	PUNCT
gujaf-328	320	1	board	board	NOUN
gujaf-328	320	2	gender	gender	NOUN
gujaf-328	320	3	diversity	diversity	NOUN
gujaf-328	320	4	and	and	CCONJ
gujaf-328	320	5	corporate	corporate	ADJ
gujaf-328	320	6	response	response	NOUN
gujaf-328	320	7	to	to	ADP
gujaf-328	320	8	sustainability	sustainability	NOUN
gujaf-328	320	9	initiatives	initiative	NOUN
gujaf-328	320	10	:	:	PUNCT
gujaf-328	320	11	evidence	evidence	NOUN
gujaf-328	320	12	from	from	ADP
gujaf-328	320	13	the	the	DET
gujaf-328	320	14	carbon	carbon	NOUN
gujaf-328	320	15	disclosure	disclosure	NOUN
gujaf-328	320	16	project	project	NOUN
gujaf-328	320	17	.	.	PUNCT
gujaf-328	321	1	journal	journal	NOUN
gujaf-328	321	2	of	of	ADP
gujaf-328	321	3	business	business	NOUN
gujaf-328	321	4	ethics	ethic	NOUN
gujaf-328	321	5	,	,	PUNCT
gujaf-328	321	6	142(2	142(2	NUM
gujaf-328	321	7	)	)	PUNCT
gujaf-328	321	8	,	,	PUNCT
gujaf-328	321	9	369	369	NUM
gujaf-328	321	10	-	-	SYM
gujaf-328	321	11	383	383	NUM
gujaf-328	321	12	.	.	PUNCT
gujaf-328	322	1	bravo	bravo	PROPN
gujaf-328	322	2	,	,	PUNCT
gujaf-328	322	3	f.	f.	PROPN
gujaf-328	322	4	,	,	PUNCT
gujaf-328	322	5	&	&	CCONJ
gujaf-328	322	6	reguera	reguera	PROPN
gujaf-328	322	7	-	-	PUNCT
gujaf-328	322	8	alvarado	alvarado	PROPN
gujaf-328	322	9	,	,	PUNCT
gujaf-328	322	10	n.	n.	NOUN
gujaf-328	322	11	(	(	PUNCT
gujaf-328	322	12	2018	2018	NUM
gujaf-328	322	13	)	)	PUNCT
gujaf-328	322	14	.	.	PUNCT
gujaf-328	323	1	sustainable	sustainable	ADJ
gujaf-328	323	2	development	development	NOUN
gujaf-328	323	3	disclosure	disclosure	NOUN
gujaf-328	323	4	:	:	PUNCT
gujaf-328	323	5	environmental	environmental	ADJ
gujaf-328	323	6	,	,	PUNCT
gujaf-328	323	7	social	social	ADJ
gujaf-328	323	8	,	,	PUNCT
gujaf-328	323	9	and	and	CCONJ
gujaf-328	323	10	governance	governance	NOUN
gujaf-328	323	11	reporting	reporting	NOUN
gujaf-328	323	12	and	and	CCONJ
gujaf-328	323	13	gender	gender	NOUN
gujaf-328	323	14	diversity	diversity	NOUN
gujaf-328	323	15	in	in	ADP
gujaf-328	323	16	the	the	DET
gujaf-328	323	17	audit	audit	NOUN
gujaf-328	323	18	committee	committee	NOUN
gujaf-328	323	19	.	.	PUNCT
gujaf-328	324	1	business	business	NOUN
gujaf-328	324	2	strategy	strategy	NOUN
gujaf-328	324	3	and	and	CCONJ
gujaf-328	324	4	the	the	DET
gujaf-328	324	5	environment	environment	NOUN
gujaf-328	324	6	.	.	PUNCT
gujaf-328	325	1	https://doi.org/10.1002/bse.2258	https://doi.org/10.1002/bse.2258	PROPN
gujaf-328	325	2	caby	caby	PROPN
gujaf-328	325	3	,	,	PUNCT
gujaf-328	325	4	j.	j.	PROPN
gujaf-328	325	5	,	,	PUNCT
gujaf-328	325	6	coron	coron	PROPN
gujaf-328	325	7	,	,	PUNCT
gujaf-328	325	8	c.	c.	PROPN
gujaf-328	325	9	,	,	PUNCT
gujaf-328	325	10	&	&	CCONJ
gujaf-328	325	11	ziane	ziane	PROPN
gujaf-328	325	12	,	,	PUNCT
gujaf-328	325	13	y.	y.	PROPN
gujaf-328	325	14	(	(	PUNCT
gujaf-328	325	15	2022	2022	NUM
gujaf-328	325	16	)	)	PUNCT
gujaf-328	325	17	.	.	PUNCT
gujaf-328	326	1	the	the	DET
gujaf-328	326	2	effect	effect	NOUN
gujaf-328	326	3	of	of	ADP
gujaf-328	326	4	top	top	ADJ
gujaf-328	326	5	management	management	NOUN
gujaf-328	326	6	team	team	NOUN
gujaf-328	326	7	gender	gender	NOUN
gujaf-328	326	8	diversity	diversity	NOUN
gujaf-328	326	9	on	on	ADP
gujaf-328	326	10	climate	climate	NOUN
gujaf-328	326	11	change	change	NOUN
gujaf-328	326	12	management	management	NOUN
gujaf-328	326	13	:	:	PUNCT
gujaf-328	326	14	an	an	DET
gujaf-328	326	15	international	international	ADJ
gujaf-328	326	16	study	study	NOUN
gujaf-328	326	17	.	.	PUNCT
gujaf-328	327	1	sustainability	sustainability	NOUN
gujaf-328	327	2	,	,	PUNCT
gujaf-328	327	3	14(2	14(2	NUM
gujaf-328	327	4	)	)	PUNCT
gujaf-328	327	5	,	,	PUNCT
gujaf-328	327	6	1032	1032	NUM
gujaf-328	327	7	.	.	PUNCT
gujaf-328	328	1	http://dx.doi.org/10.3390/su14021032	http://dx.doi.org/10.3390/su14021032	PROPN
gujaf-328	328	2	carpenter	carpenter	PROPN
gujaf-328	328	3	,	,	PUNCT
gujaf-328	328	4	m.	m.	NOUN
gujaf-328	328	5	a.	a.	PROPN
gujaf-328	328	6	,	,	PUNCT
gujaf-328	328	7	geletkanycz	geletkanycz	NOUN
gujaf-328	328	8	,	,	PUNCT
gujaf-328	328	9	m.	m.	NOUN
gujaf-328	328	10	a.	a.	PROPN
gujaf-328	328	11	,	,	PUNCT
gujaf-328	328	12	&	&	CCONJ
gujaf-328	328	13	sanders	sanders	PROPN
gujaf-328	328	14	,	,	PUNCT
gujaf-328	328	15	w.	w.	PROPN
gujaf-328	328	16	g.	g.	PROPN
gujaf-328	328	17	(	(	PUNCT
gujaf-328	328	18	2004	2004	NUM
gujaf-328	328	19	)	)	PUNCT
gujaf-328	328	20	.	.	PUNCT
gujaf-328	329	1	upper	upper	ADJ
gujaf-328	329	2	echelons	echelon	NOUN
gujaf-328	329	3	research	research	NOUN
gujaf-328	329	4	revisited	revisit	VERB
gujaf-328	329	5	:	:	PUNCT
gujaf-328	329	6	antecedents	antecedent	NOUN
gujaf-328	329	7	,	,	PUNCT
gujaf-328	329	8	elements	element	NOUN
gujaf-328	329	9	,	,	PUNCT
gujaf-328	329	10	and	and	CCONJ
gujaf-328	329	11	consequences	consequence	NOUN
gujaf-328	329	12	of	of	ADP
gujaf-328	329	13	top	top	ADJ
gujaf-328	329	14	management	management	NOUN
gujaf-328	329	15	team	team	NOUN
gujaf-328	329	16	composition	composition	NOUN
gujaf-328	329	17	.	.	PUNCT
gujaf-328	330	1	journal	journal	NOUN
gujaf-328	330	2	of	of	ADP
gujaf-328	330	3	management	management	NOUN
gujaf-328	330	4	,	,	PUNCT
gujaf-328	330	5	30(6	30(6	NUM
gujaf-328	330	6	)	)	PUNCT
gujaf-328	330	7	,	,	PUNCT
gujaf-328	330	8	749	749	NUM
gujaf-328	330	9	-	-	SYM
gujaf-328	330	10	778	778	NUM
gujaf-328	330	11	.	.	PUNCT
gujaf-328	331	1	charumathi	charumathi	PROPN
gujaf-328	331	2	,	,	PUNCT
gujaf-328	331	3	b.	b.	PROPN
gujaf-328	331	4	,	,	PUNCT
gujaf-328	331	5	&	&	CCONJ
gujaf-328	331	6	rahman	rahman	PROPN
gujaf-328	331	7	,	,	PUNCT
gujaf-328	331	8	z.	z.	PROPN
gujaf-328	331	9	(	(	PUNCT
gujaf-328	331	10	2019	2019	NUM
gujaf-328	331	11	)	)	PUNCT
gujaf-328	331	12	.	.	PUNCT
gujaf-328	332	1	board	board	NOUN
gujaf-328	332	2	gender	gender	NOUN
gujaf-328	332	3	diversity	diversity	NOUN
gujaf-328	332	4	and	and	CCONJ
gujaf-328	332	5	climate	climate	NOUN
gujaf-328	332	6	change	change	NOUN
gujaf-328	332	7	-	-	PUNCT
gujaf-328	332	8	related	relate	VERB
gujaf-328	332	9	disclosure	disclosure	NOUN
gujaf-328	332	10	in	in	ADP
gujaf-328	332	11	india	india	PROPN
gujaf-328	332	12	.	.	PUNCT
gujaf-328	333	1	journal	journal	PROPN
gujaf-328	333	2	of	of	ADP
gujaf-328	333	3	cleaner	clean	ADJ
gujaf-328	333	4	production	production	NOUN
gujaf-328	333	5	,	,	PUNCT
gujaf-328	333	6	21(2	21(2	NUM
gujaf-328	333	7	)	)	PUNCT
gujaf-328	333	8	,	,	PUNCT
gujaf-328	333	9	1036	1036	NUM
gujaf-328	333	10	-	-	SYM
gujaf-328	333	11	1048	1048	NUM
gujaf-328	333	12	.	.	PUNCT
gujaf-328	334	1	collier	collier	NOUN
gujaf-328	334	2	,	,	PUNCT
gujaf-328	334	3	p.	p.	NOUN
gujaf-328	334	4	(	(	PUNCT
gujaf-328	334	5	1993	1993	NUM
gujaf-328	334	6	)	)	PUNCT
gujaf-328	334	7	.	.	PUNCT
gujaf-328	335	1	factors	factor	NOUN
gujaf-328	335	2	affecting	affect	VERB
gujaf-328	335	3	the	the	DET
gujaf-328	335	4	formation	formation	NOUN
gujaf-328	335	5	of	of	ADP
gujaf-328	335	6	audit	audit	NOUN
gujaf-328	335	7	committees	committee	NOUN
gujaf-328	335	8	in	in	ADP
gujaf-328	335	9	major	major	ADJ
gujaf-328	335	10	uk	uk	PROPN
gujaf-328	335	11	listed	list	VERB
gujaf-328	335	12	companies	company	NOUN
gujaf-328	335	13	.	.	PUNCT
gujaf-328	336	1	accounting	accounting	NOUN
gujaf-328	336	2	and	and	CCONJ
gujaf-328	336	3	business	business	NOUN
gujaf-328	336	4	research	research	NOUN
gujaf-328	336	5	,	,	PUNCT
gujaf-328	336	6	23(1	23(1	NUM
gujaf-328	336	7	)	)	PUNCT
gujaf-328	336	8	,	,	PUNCT
gujaf-328	336	9	421–430	421–430	NUM
gujaf-328	336	10	.	.	PUNCT
gujaf-328	337	1	cucari	cucari	PROPN
gujaf-328	337	2	,	,	PUNCT
gujaf-328	337	3	n.	n.	NOUN
gujaf-328	337	4	;	;	PUNCT
gujaf-328	337	5	falco	falco	PROPN
gujaf-328	337	6	,	,	PUNCT
gujaf-328	337	7	s.e.d	s.e.d	PROPN
gujaf-328	337	8	.	.	PROPN
gujaf-328	337	9	&	&	CCONJ
gujaf-328	337	10	orlando	orlando	PROPN
gujaf-328	337	11	,	,	PUNCT
gujaf-328	337	12	b.	b.	PROPN
gujaf-328	337	13	(	(	PUNCT
gujaf-328	337	14	2018	2018	NUM
gujaf-328	337	15	)	)	PUNCT
gujaf-328	337	16	.	.	PUNCT
gujaf-328	338	1	diversity	diversity	NOUN
gujaf-328	338	2	of	of	ADP
gujaf-328	338	3	board	board	NOUN
gujaf-328	338	4	of	of	ADP
gujaf-328	338	5	directors	director	NOUN
gujaf-328	338	6	and	and	CCONJ
gujaf-328	338	7	environmental	environmental	ADJ
gujaf-328	338	8	social	social	ADJ
gujaf-328	338	9	governance	governance	NOUN
gujaf-328	338	10	:	:	PUNCT
gujaf-328	338	11	evidence	evidence	NOUN
gujaf-328	338	12	from	from	ADP
gujaf-328	338	13	italian	italian	ADJ
gujaf-328	338	14	listed	list	VERB
gujaf-328	338	15	companies	company	NOUN
gujaf-328	338	16	.	.	PUNCT
gujaf-328	339	1	corp	corp	PROPN
gujaf-328	339	2	.	.	PROPN
gujaf-328	339	3	soc	soc	PROPN
gujaf-328	339	4	.	.	PUNCT
gujaf-328	340	1	responsib	responsib	PROPN
gujaf-328	340	2	.	.	PUNCT
gujaf-328	341	1	environ	environ	PROPN
gujaf-328	341	2	.	.	PUNCT
gujaf-328	341	3	manag	manag	PROPN
gujaf-328	341	4	.	.	PROPN
gujaf-328	341	5	,	,	PUNCT
gujaf-328	341	6	25	25	NUM
gujaf-328	341	7	,	,	PUNCT
gujaf-328	341	8	250–266	250–266	NUM
gujaf-328	341	9	.	.	PUNCT
gujaf-328	342	1	dang	dang	PROPN
gujaf-328	342	2	,	,	PUNCT
gujaf-328	342	3	r.	r.	PROPN
gujaf-328	342	4	nguyen	nguyen	PROPN
gujaf-328	342	5	,	,	PUNCT
gujaf-328	342	6	d.k	d.k	PROPN
gujaf-328	342	7	.	.	PROPN
gujaf-328	342	8	(	(	PUNCT
gujaf-328	342	9	2016	2016	NUM
gujaf-328	342	10	)	)	PUNCT
gujaf-328	342	11	.	.	PUNCT
gujaf-328	343	1	does	do	AUX
gujaf-328	343	2	board	board	VERB
gujaf-328	343	3	gender	gender	NOUN
gujaf-328	343	4	diversity	diversity	NOUN
gujaf-328	343	5	make	make	VERB
gujaf-328	343	6	a	a	DET
gujaf-328	343	7	difference	difference	NOUN
gujaf-328	343	8	?	?	PUNCT
gujaf-328	344	1	new	new	ADJ
gujaf-328	344	2	evidence	evidence	NOUN
gujaf-328	344	3	from	from	ADP
gujaf-328	344	4	quantile	quantile	ADJ
gujaf-328	344	5	regression	regression	NOUN
gujaf-328	344	6	analysis	analysis	NOUN
gujaf-328	344	7	.	.	PUNCT
gujaf-328	345	1	manag	manag	PROPN
gujaf-328	345	2	.	.	PUNCT
gujaf-328	346	1	int	int	PROPN
gujaf-328	346	2	.	.	PUNCT
gujaf-328	346	3	,	,	PUNCT
gujaf-328	346	4	20	20	NUM
gujaf-328	346	5	,	,	PUNCT
gujaf-328	346	6	95–106	95–106	NUM
gujaf-328	346	7	.	.	PUNCT
gujaf-328	347	1	fernandez‐feijoo	fernandez‐feijoo	PROPN
gujaf-328	347	2	,	,	PUNCT
gujaf-328	347	3	b.	b.	PROPN
gujaf-328	347	4	,	,	PUNCT
gujaf-328	347	5	romero	romero	PROPN
gujaf-328	347	6	,	,	PUNCT
gujaf-328	347	7	s.	s.	PROPN
gujaf-328	347	8	,	,	PUNCT
gujaf-328	347	9	&	&	CCONJ
gujaf-328	347	10	ruiz‐blanco	ruiz‐blanco	PROPN
gujaf-328	347	11	,	,	PUNCT
gujaf-328	347	12	s.	s.	PROPN
gujaf-328	347	13	(	(	PUNCT
gujaf-328	347	14	2014	2014	NUM
gujaf-328	347	15	)	)	PUNCT
gujaf-328	347	16	.	.	PUNCT
gujaf-328	348	1	women	woman	NOUN
gujaf-328	348	2	on	on	ADP
gujaf-328	348	3	boards	board	NOUN
gujaf-328	348	4	:	:	PUNCT
gujaf-328	348	5	do	do	AUX
gujaf-328	348	6	they	they	PRON
gujaf-328	348	7	affect	affect	VERB
gujaf-328	348	8	sustainability	sustainability	NOUN
gujaf-328	348	9	reporting	reporting	NOUN
gujaf-328	348	10	?	?	PUNCT
gujaf-328	349	1	corporate	corporate	ADJ
gujaf-328	349	2	social	social	ADJ
gujaf-328	349	3	responsibility	responsibility	NOUN
gujaf-328	349	4	and	and	CCONJ
gujaf-328	349	5	environmental	environmental	ADJ
gujaf-328	349	6	management	management	NOUN
gujaf-328	349	7	,	,	PUNCT
gujaf-328	349	8	21(6	21(6	NOUN
gujaf-328	349	9	)	)	PUNCT
gujaf-328	349	10	,	,	PUNCT
gujaf-328	349	11	351–364	351–364	NUM
gujaf-328	349	12	.	.	PUNCT
gujaf-328	350	1	https://doi.org/10.1002/csr.1329	https://doi.org/10.1002/csr.1329	PROPN
gujaf-328	350	2	freeman	freeman	PROPN
gujaf-328	350	3	,	,	PUNCT
gujaf-328	350	4	r.	r.	PROPN
gujaf-328	350	5	e.	e.	PROPN
gujaf-328	350	6	,	,	PUNCT
gujaf-328	350	7	wicks	wick	NOUN
gujaf-328	350	8	,	,	PUNCT
gujaf-328	350	9	a.	a.	PROPN
gujaf-328	350	10	c.	c.	PROPN
gujaf-328	350	11	,	,	PUNCT
gujaf-328	350	12	&	&	CCONJ
gujaf-328	350	13	parmar	parmar	PROPN
gujaf-328	350	14	,	,	PUNCT
gujaf-328	350	15	b.	b.	PROPN
gujaf-328	350	16	(	(	PUNCT
gujaf-328	350	17	2004	2004	NUM
gujaf-328	350	18	)	)	PUNCT
gujaf-328	350	19	.	.	PUNCT
gujaf-328	351	1	stakeholder	stakeholder	NOUN
gujaf-328	351	2	theory	theory	NOUN
gujaf-328	351	3	and	and	CCONJ
gujaf-328	351	4	?	?	PUNCT
gujaf-328	351	5	 	 	SPACE
gujaf-328	351	6	the	the	DET
gujaf-328	351	7	corporate	corporate	ADJ
gujaf-328	351	8	objective	objective	NOUN
gujaf-328	351	9	revisited	revisit	VERB
gujaf-328	351	10	?	?	PUNCT
gujaf-328	352	1	organization	organization	NOUN
gujaf-328	352	2	science	science	NOUN
gujaf-328	352	3	,	,	PUNCT
gujaf-328	352	4	15(1	15(1	NUM
gujaf-328	352	5	)	)	PUNCT
gujaf-328	352	6	,	,	PUNCT
gujaf-328	352	7	364–369	364–369	NUM
gujaf-328	352	8	)	)	PUNCT
gujaf-328	352	9	.	.	PUNCT
gujaf-328	353	1	https://doi.org/10.1287/orsc.1040.0066	https://doi.org/10.1287/orsc.1040.0066	PROPN
gujaf-328	353	2	galbreath	galbreath	PROPN
gujaf-328	353	3	,	,	PUNCT
gujaf-328	353	4	j.	j.	PROPN
gujaf-328	353	5	,	,	PUNCT
gujaf-328	353	6	&	&	CCONJ
gujaf-328	353	7	tisch	tisch	PROPN
gujaf-328	353	8	,	,	PUNCT
gujaf-328	353	9	d.	d.	PROPN
gujaf-328	353	10	(	(	PUNCT
gujaf-328	353	11	2020	2020	NUM
gujaf-328	353	12	)	)	PUNCT
gujaf-328	353	13	.	.	PUNCT
gujaf-328	354	1	the	the	DET
gujaf-328	354	2	effects	effect	NOUN
gujaf-328	354	3	of	of	ADP
gujaf-328	354	4	women	woman	NOUN
gujaf-328	354	5	in	in	ADP
gujaf-328	354	6	different	different	ADJ
gujaf-328	354	7	roles	role	NOUN
gujaf-328	354	8	on	on	ADP
gujaf-328	354	9	environmentally	environmentally	ADV
gujaf-328	354	10	sustainable	sustainable	ADJ
gujaf-328	354	11	practices	practice	NOUN
gujaf-328	354	12	:	:	PUNCT
gujaf-328	354	13	empirical	empirical	ADJ
gujaf-328	354	14	evidence	evidence	NOUN
gujaf-328	354	15	from	from	ADP
gujaf-328	354	16	the	the	DET
gujaf-328	354	17	australian	australian	ADJ
gujaf-328	354	18	wine	wine	NOUN
gujaf-328	354	19	industry	industry	NOUN
gujaf-328	354	20	.	.	PUNCT
gujaf-328	355	1	australasian	australasian	ADJ
gujaf-328	355	2	journal	journal	NOUN
gujaf-328	355	3	of	of	ADP
gujaf-328	355	4	environmental	environmental	ADJ
gujaf-328	355	5	management	management	NOUN
gujaf-328	355	6	,	,	PUNCT
gujaf-328	355	7	27(4	27(4	PROPN
gujaf-328	355	8	)	)	PUNCT
gujaf-328	355	9	,	,	PUNCT
gujaf-328	355	10	434	434	NUM
gujaf-328	356	1	-451	-451	NOUN
gujaf-328	356	2	.	.	PUNCT
gujaf-328	357	1	glass	glass	NOUN
gujaf-328	357	2	,	,	PUNCT
gujaf-328	357	3	c.	c.	PROPN
gujaf-328	357	4	cook	cook	PROPN
gujaf-328	357	5	,	,	PUNCT
gujaf-328	357	6	a.	a.	PROPN
gujaf-328	357	7	&	&	CCONJ
gujaf-328	357	8	ingersoll	ingersoll	PROPN
gujaf-328	357	9	,	,	PUNCT
gujaf-328	357	10	a.r	a.r	PROPN
gujaf-328	357	11	.	.	PROPN
gujaf-328	357	12	(	(	PUNCT
gujaf-328	357	13	2016	2016	NUM
gujaf-328	357	14	)	)	PUNCT
gujaf-328	357	15	.	.	PUNCT
gujaf-328	358	1	do	do	AUX
gujaf-328	358	2	women	woman	NOUN
gujaf-328	358	3	leaders	leader	NOUN
gujaf-328	358	4	promote	promote	VERB
gujaf-328	358	5	sustainability	sustainability	NOUN
gujaf-328	358	6	?	?	PUNCT
gujaf-328	359	1	analyzing	analyze	VERB
gujaf-328	359	2	the	the	DET
gujaf-328	359	3	effect	effect	NOUN
gujaf-328	359	4	of	of	ADP
gujaf-328	359	5	corporate	corporate	ADJ
gujaf-328	359	6	governance	governance	NOUN
gujaf-328	359	7	composition	composition	NOUN
gujaf-328	359	8	on	on	ADP
gujaf-328	359	9	environmental	environmental	ADJ
gujaf-328	359	10	performance	performance	NOUN
gujaf-328	359	11	.	.	PUNCT
gujaf-328	360	1	bus	bus	NOUN
gujaf-328	360	2	.	.	PUNCT
gujaf-328	361	1	strategy	strategy	PROPN
gujaf-328	361	2	environ	environ	PROPN
gujaf-328	361	3	,	,	PUNCT
gujaf-328	361	4	25	25	NUM
gujaf-328	361	5	,	,	PUNCT
gujaf-328	361	6	495–511	495–511	NUM
gujaf-328	361	7	.	.	PUNCT
gujaf-328	362	1	gujarati	gujarati	PROPN
gujaf-328	362	2	,	,	PUNCT
gujaf-328	362	3	d.	d.	PROPN
gujaf-328	362	4	n.	n.	PROPN
gujaf-328	362	5	(	(	PUNCT
gujaf-328	362	6	2004	2004	NUM
gujaf-328	362	7	)	)	PUNCT
gujaf-328	362	8	.	.	PUNCT
gujaf-328	363	1	basic	basic	ADJ
gujaf-328	363	2	econometrics	econometric	NOUN
gujaf-328	363	3	.	.	PUNCT
gujaf-328	364	1	in	in	ADP
gujaf-328	364	2	basic	basic	ADJ
gujaf-328	364	3	econometrics	econometric	NOUN
gujaf-328	364	4	.	.	PUNCT
gujaf-328	365	1	https://doi.org/10.1057/9780230226203.0425	https://doi.org/10.1057/9780230226203.0425	PROPN
gujaf-328	365	2	gul	gul	PROPN
gujaf-328	365	3	,	,	PUNCT
gujaf-328	365	4	f.a	f.a	PROPN
gujaf-328	365	5	.	.	PROPN
gujaf-328	365	6	,	,	PUNCT
gujaf-328	365	7	srinidhi	srinidhi	PROPN
gujaf-328	365	8	,	,	PUNCT
gujaf-328	365	9	b.	b.	PROPN
gujaf-328	365	10	and	and	CCONJ
gujaf-328	365	11	ng	ng	PROPN
gujaf-328	365	12	,	,	PUNCT
gujaf-328	365	13	a.c	a.c	PROPN
gujaf-328	365	14	.	.	PROPN
gujaf-328	365	15	2011	2011	NUM
gujaf-328	365	16	,	,	PUNCT
gujaf-328	365	17	‘	'	PUNCT
gujaf-328	365	18	does	do	AUX
gujaf-328	365	19	board	board	NOUN
gujaf-328	365	20	gender	gender	NOUN
gujaf-328	365	21	diversity	diversity	NOUN
gujaf-328	365	22	improve	improve	VERB
gujaf-328	365	23	the	the	DET
gujaf-328	365	24	informativeness	informativeness	NOUN
gujaf-328	365	25	of	of	ADP
gujaf-328	365	26	stock	stock	NOUN
gujaf-328	365	27	prices	price	NOUN
gujaf-328	365	28	?	?	PUNCT
gujaf-328	366	1	,	,	PUNCT
gujaf-328	366	2	journal	journal	NOUN
gujaf-328	366	3	of	of	ADP
gujaf-328	366	4	accounting	accounting	NOUN
gujaf-328	366	5	and	and	CCONJ
gujaf-328	366	6	economics	economic	NOUN
gujaf-328	366	7	,	,	PUNCT
gujaf-328	366	8	51(3	51(3	NUM
gujaf-328	366	9	)	)	PUNCT
gujaf-328	366	10	,	,	PUNCT
gujaf-328	366	11	314–38	314–38	PROPN
gujaf-328	366	12	.	.	X
gujaf-328	367	1	hambrick	hambrick	PROPN
gujaf-328	367	2	,	,	PUNCT
gujaf-328	367	3	d.	d.	PROPN
gujaf-328	367	4	c.	c.	PROPN
gujaf-328	367	5	(	(	PUNCT
gujaf-328	367	6	2018	2018	NUM
gujaf-328	367	7	)	)	PUNCT
gujaf-328	367	8	.	.	PUNCT
gujaf-328	368	1	upper	upper	ADJ
gujaf-328	368	2	echelons	echelon	NOUN
gujaf-328	368	3	theory	theory	NOUN
gujaf-328	368	4	.	.	PUNCT
gujaf-328	369	1	in	in	ADP
gujaf-328	369	2	a.	a.	NOUN
gujaf-328	369	3	m.	m.	NOUN
gujaf-328	369	4	,	,	PUNCT
gujaf-328	369	5	&	&	CCONJ
gujaf-328	369	6	t.	t.	PROPN
gujaf-328	369	7	d.	d.	PROPN
gujaf-328	369	8	j.	j.	PROPN
gujaf-328	369	9	(	(	PUNCT
gujaf-328	369	10	eds	eds	PROPN
gujaf-328	369	11	.	.	PUNCT
gujaf-328	369	12	)	)	PUNCT
gujaf-328	369	13	,	,	PUNCT
gujaf-328	369	14	the	the	DET
gujaf-328	369	15	palgrave	palgrave	ADJ
gujaf-328	369	16	encyclopedia	encyclopedia	NOUN
gujaf-328	369	17	of	of	ADP
gujaf-328	369	18	strategic	strategic	ADJ
gujaf-328	369	19	management	management	NOUN
gujaf-328	369	20	1782	1782	NUM
gujaf-328	369	21	-	-	SYM
gujaf-328	369	22	1785	1785	NUM
gujaf-328	369	23	.	.	PUNCT
gujaf-328	370	1	london	london	PROPN
gujaf-328	370	2	:	:	PUNCT
gujaf-328	370	3	palgrave	palgrave	PROPN
gujaf-328	370	4	macmillan	macmillan	PROPN
gujaf-328	370	5	.	.	PUNCT
gujaf-328	371	1	https://doi.org/10.1002/bse.2258	https://doi.org/10.1002/bse.2258	PROPN
gujaf-328	371	2	http://dx.doi.org/10.3390/su14021032	http://dx.doi.org/10.3390/su14021032	PROPN
gujaf-328	371	3	https://doi.org/10.1002/csr.1329	https://doi.org/10.1002/csr.1329	PROPN
gujaf-328	371	4	https://doi.org/10.1287/orsc.1040.0066	https://doi.org/10.1287/orsc.1040.0066	PROPN
gujaf-328	371	5	https://doi.org/10.1057/9780230226203.0425	https://doi.org/10.1057/9780230226203.0425	NOUN
gujaf-328	371	6	gusau	gusau	ADJ
gujaf-328	371	7	journal	journal	NOUN
gujaf-328	371	8	of	of	ADP
gujaf-328	371	9	accounting	accounting	NOUN
gujaf-328	371	10	and	and	CCONJ
gujaf-328	371	11	finance	finance	NOUN
gujaf-328	371	12	,	,	PUNCT
gujaf-328	371	13	vol	vol	NOUN
gujaf-328	371	14	.	.	PROPN
gujaf-328	371	15	5	5	NUM
gujaf-328	371	16	,	,	PUNCT
gujaf-328	371	17	issue	issue	NOUN
gujaf-328	371	18	2	2	NUM
gujaf-328	371	19	,	,	PUNCT
gujaf-328	371	20	october	october	PROPN
gujaf-328	371	21	,	,	PUNCT
gujaf-328	371	22	2024	2024	NUM
gujaf-328	371	23	46	46	NUM
gujaf-328	371	24	hausman	hausman	PROPN
gujaf-328	371	25	,	,	PUNCT
gujaf-328	371	26	j.	j.	PROPN
gujaf-328	371	27	,	,	PUNCT
gujaf-328	371	28	&	&	CCONJ
gujaf-328	371	29	kuersteiner	kuersteiner	PROPN
gujaf-328	371	30	.	.	PUNCT
gujaf-328	372	1	g.	g.	PROPN
gujaf-328	372	2	(	(	PUNCT
gujaf-328	372	3	2008	2008	NUM
gujaf-328	372	4	)	)	PUNCT
gujaf-328	372	5	.	.	PUNCT
gujaf-328	373	1	difference	difference	NOUN
gujaf-328	373	2	in	in	ADP
gujaf-328	373	3	difference	difference	NOUN
gujaf-328	373	4	meets	meet	VERB
gujaf-328	373	5	generalized	generalized	ADJ
gujaf-328	373	6	least	least	ADJ
gujaf-328	373	7	squares	square	NOUN
gujaf-328	373	8	:	:	PUNCT
gujaf-328	373	9	higher	high	ADJ
gujaf-328	373	10	order	order	NOUN
gujaf-328	373	11	properties	property	NOUN
gujaf-328	373	12	of	of	ADP
gujaf-328	373	13	hypotheses	hypothesis	NOUN
gujaf-328	373	14	tests	test	NOUN
gujaf-328	373	15	.	.	PUNCT
gujaf-328	374	1	journal	journal	NOUN
gujaf-328	374	2	of	of	ADP
gujaf-328	374	3	econometrics	econometric	NOUN
gujaf-328	374	4	144(2	144(2	NUM
gujaf-328	374	5	)	)	PUNCT
gujaf-328	374	6	,	,	PUNCT
gujaf-328	374	7	371–91	371–91	NUM
gujaf-328	374	8	.	.	PUNCT
gujaf-328	375	1	doi	doi	NOUN
gujaf-328	375	2	:	:	PUNCT
gujaf-328	375	3	10.1016	10.1016	NUM
gujaf-328	375	4	/	/	SYM
gujaf-328	375	5	j.jeconom.2008.04.003	j.jeconom.2008.04.003	PROPN
gujaf-328	375	6	hollindale	hollindale	NOUN
gujaf-328	375	7	,	,	PUNCT
gujaf-328	375	8	j.	j.	PROPN
gujaf-328	375	9	,	,	PUNCT
gujaf-328	375	10	kent	kent	PROPN
gujaf-328	375	11	,	,	PUNCT
gujaf-328	375	12	p.	p.	PROPN
gujaf-328	375	13	,	,	PUNCT
gujaf-328	375	14	routledge	routledge	PROPN
gujaf-328	375	15	,	,	PUNCT
gujaf-328	375	16	j.	j.	PROPN
gujaf-328	375	17	,	,	PUNCT
gujaf-328	375	18	&	&	CCONJ
gujaf-328	375	19	chapple	chapple	PROPN
gujaf-328	375	20	,	,	PUNCT
gujaf-328	375	21	l.	l.	PROPN
gujaf-328	375	22	(	(	PUNCT
gujaf-328	375	23	2017	2017	NUM
gujaf-328	375	24	)	)	PUNCT
gujaf-328	375	25	.	.	PUNCT
gujaf-328	376	1	women	woman	NOUN
gujaf-328	376	2	on	on	ADP
gujaf-328	376	3	boards	board	NOUN
gujaf-328	376	4	and	and	CCONJ
gujaf-328	376	5	greenhouse	greenhouse	NOUN
gujaf-328	376	6	gas	gas	NOUN
gujaf-328	376	7	emission	emission	NOUN
gujaf-328	376	8	disclosures	disclosure	NOUN
gujaf-328	376	9	.	.	PUNCT
gujaf-328	377	1	accounting	accounting	NOUN
gujaf-328	377	2	&	&	CCONJ
gujaf-328	377	3	finance	finance	PROPN
gujaf-328	377	4	,	,	PUNCT
gujaf-328	377	5	59(1	59(1	NUM
gujaf-328	377	6	)	)	PUNCT
gujaf-328	377	7	,	,	PUNCT
gujaf-328	377	8	277	277	NUM
gujaf-328	377	9	–	–	PUNCT
gujaf-328	377	10	308	308	NUM
gujaf-328	377	11	.	.	PUNCT
gujaf-328	378	1	https://doi.org/10.1111/acfi.12258	https://doi.org/10.1111/acfi.12258	PROPN
gujaf-328	378	2	hossain	hossain	PROPN
gujaf-328	378	3	,	,	PUNCT
gujaf-328	378	4	m.	m.	NOUN
gujaf-328	378	5	,	,	PUNCT
gujaf-328	378	6	farooque	farooque	NOUN
gujaf-328	378	7	,	,	PUNCT
gujaf-328	378	8	o.	o.	PROPN
gujaf-328	378	9	a.	a.	PROPN
gujaf-328	378	10	,	,	PUNCT
gujaf-328	378	11	momin	momin	NOUN
gujaf-328	378	12	,	,	PUNCT
gujaf-328	378	13	m.	m.	NOUN
gujaf-328	378	14	a.	a.	PROPN
gujaf-328	378	15	,	,	PUNCT
gujaf-328	378	16	&	&	CCONJ
gujaf-328	378	17	almotairy	almotairy	PROPN
gujaf-328	378	18	,	,	PUNCT
gujaf-328	378	19	o.	o.	PROPN
gujaf-328	378	20	(	(	PUNCT
gujaf-328	378	21	2017	2017	NUM
gujaf-328	378	22	)	)	PUNCT
gujaf-328	378	23	.	.	PUNCT
gujaf-328	379	1	women	woman	NOUN
gujaf-328	379	2	in	in	ADP
gujaf-328	379	3	the	the	DET
gujaf-328	379	4	boardroom	boardroom	NOUN
gujaf-328	379	5	and	and	CCONJ
gujaf-328	379	6	their	their	PRON
gujaf-328	379	7	impact	impact	NOUN
gujaf-328	379	8	on	on	ADP
gujaf-328	379	9	climate	climate	NOUN
gujaf-328	379	10	change	change	NOUN
gujaf-328	379	11	related	relate	VERB
gujaf-328	379	12	disclosure	disclosure	NOUN
gujaf-328	379	13	.	.	PUNCT
gujaf-328	380	1	social	social	ADJ
gujaf-328	380	2	responsibility	responsibility	NOUN
gujaf-328	380	3	journal	journal	NOUN
gujaf-328	380	4	,	,	PUNCT
gujaf-328	380	5	13(4	13(4	NUM
gujaf-328	380	6	)	)	PUNCT
gujaf-328	380	7	,	,	PUNCT
gujaf-328	380	8	828–855	828–855	NUM
gujaf-328	380	9	.	.	PUNCT
gujaf-328	381	1	https://doi.org/10.1108/srj-11-2016-0208	https://doi.org/10.1108/srj-11-2016-0208	ADJ
gujaf-328	381	2	kassinis	kassinis	PROPN
gujaf-328	381	3	,	,	PUNCT
gujaf-328	381	4	g.	g.	PROPN
gujaf-328	381	5	,	,	PUNCT
gujaf-328	381	6	panayiotou	panayiotou	NOUN
gujaf-328	381	7	,	,	PUNCT
gujaf-328	381	8	a.	a.	NOUN
gujaf-328	381	9	,	,	PUNCT
gujaf-328	381	10	dimou	dimou	PROPN
gujaf-328	381	11	,	,	PUNCT
gujaf-328	381	12	a.	a.	NOUN
gujaf-328	381	13	,	,	PUNCT
gujaf-328	381	14	&	&	CCONJ
gujaf-328	381	15	katsifaraki	katsifaraki	PROPN
gujaf-328	381	16	,	,	PUNCT
gujaf-328	381	17	g.	g.	PROPN
gujaf-328	381	18	(	(	PUNCT
gujaf-328	381	19	2016	2016	NUM
gujaf-328	381	20	)	)	PUNCT
gujaf-328	381	21	.	.	PUNCT
gujaf-328	382	1	gender	gender	NOUN
gujaf-328	382	2	and	and	CCONJ
gujaf-328	382	3	environmental	environmental	ADJ
gujaf-328	382	4	sustainability	sustainability	NOUN
gujaf-328	382	5	:	:	PUNCT
gujaf-328	382	6	a	a	DET
gujaf-328	382	7	longitudinal	longitudinal	ADJ
gujaf-328	382	8	analysis	analysis	NOUN
gujaf-328	382	9	.	.	PUNCT
gujaf-328	383	1	corporate	corporate	ADJ
gujaf-328	383	2	social	social	ADJ
gujaf-328	383	3	responsibility	responsibility	NOUN
gujaf-328	383	4	and	and	CCONJ
gujaf-328	383	5	environmental	environmental	ADJ
gujaf-328	383	6	management	management	NOUN
gujaf-328	383	7	,	,	PUNCT
gujaf-328	383	8	23(6	23(6	NUM
gujaf-328	383	9	)	)	PUNCT
gujaf-328	383	10	,	,	PUNCT
gujaf-328	383	11	399	399	NUM
gujaf-328	383	12	–	–	SYM
gujaf-328	383	13	412	412	NUM
gujaf-328	383	14	.	.	PUNCT
gujaf-328	383	15	kılıç	kılıç	PROPN
gujaf-328	383	16	,	,	PUNCT
gujaf-328	383	17	m.	m.	NOUN
gujaf-328	383	18	and	and	CCONJ
gujaf-328	383	19	kuzey	kuzey	NOUN
gujaf-328	383	20	,	,	PUNCT
gujaf-328	383	21	c.	c.	NOUN
gujaf-328	383	22	(	(	PUNCT
gujaf-328	383	23	2019	2019	NUM
gujaf-328	383	24	)	)	PUNCT
gujaf-328	383	25	,	,	PUNCT
gujaf-328	383	26	the	the	DET
gujaf-328	383	27	effect	effect	NOUN
gujaf-328	383	28	of	of	ADP
gujaf-328	383	29	corporate	corporate	ADJ
gujaf-328	383	30	governance	governance	NOUN
gujaf-328	383	31	on	on	ADP
gujaf-328	383	32	carbon	carbon	NOUN
gujaf-328	383	33	emission	emission	NOUN
gujaf-328	383	34	disclosures	disclosure	NOUN
gujaf-328	383	35	:	:	PUNCT
gujaf-328	383	36	evidence	evidence	NOUN
gujaf-328	383	37	from	from	ADP
gujaf-328	383	38	turkey	turkey	PROPN
gujaf-328	383	39	.	.	PUNCT
gujaf-328	384	1	international	international	ADJ
gujaf-328	384	2	journal	journal	PROPN
gujaf-328	384	3	of	of	ADP
gujaf-328	384	4	climate	climate	NOUN
gujaf-328	384	5	change	change	NOUN
gujaf-328	384	6	strategies	strategy	NOUN
gujaf-328	384	7	and	and	CCONJ
gujaf-328	384	8	management	management	NOUN
gujaf-328	384	9	,	,	PUNCT
gujaf-328	384	10	11(1	11(1	NUM
gujaf-328	384	11	)	)	PUNCT
gujaf-328	384	12	,	,	PUNCT
gujaf-328	384	13	35	35	NUM
gujaf-328	384	14	-	-	SYM
gujaf-328	384	15	53	53	NUM
gujaf-328	384	16	.	.	PUNCT
gujaf-328	385	1	kim	kim	PROPN
gujaf-328	385	2	,	,	PUNCT
gujaf-328	385	3	e.	e.	PROPN
gujaf-328	385	4	(	(	PUNCT
gujaf-328	385	5	2022	2022	NUM
gujaf-328	385	6	)	)	PUNCT
gujaf-328	385	7	.	.	PUNCT
gujaf-328	386	1	the	the	DET
gujaf-328	386	2	effect	effect	NOUN
gujaf-328	386	3	of	of	ADP
gujaf-328	386	4	female	female	ADJ
gujaf-328	386	5	personnel	personnel	NOUN
gujaf-328	386	6	on	on	ADP
gujaf-328	386	7	the	the	DET
gujaf-328	386	8	voluntary	voluntary	ADJ
gujaf-328	386	9	disclosure	disclosure	NOUN
gujaf-328	386	10	of	of	ADP
gujaf-328	386	11	carbon	carbon	NOUN
gujaf-328	386	12	emissions	emission	NOUN
gujaf-328	386	13	information	information	NOUN
gujaf-328	386	14	.	.	PUNCT
gujaf-328	387	1	international	international	ADJ
gujaf-328	387	2	journal	journal	PROPN
gujaf-328	387	3	of	of	ADP
gujaf-328	387	4	environmental	environmental	ADJ
gujaf-328	387	5	research	research	NOUN
gujaf-328	387	6	and	and	CCONJ
gujaf-328	387	7	public	public	ADJ
gujaf-328	387	8	health	health	NOUN
gujaf-328	387	9	,	,	PUNCT
gujaf-328	387	10	19(20	19(20	NUM
gujaf-328	387	11	)	)	PUNCT
gujaf-328	387	12	,	,	PUNCT
gujaf-328	387	13	13247	13247	NUM
gujaf-328	387	14	.	.	PUNCT
gujaf-328	388	1	liao	liao	PROPN
gujaf-328	388	2	,	,	PUNCT
gujaf-328	388	3	l.	l.	PROPN
gujaf-328	388	4	,	,	PUNCT
gujaf-328	388	5	luo	luo	PROPN
gujaf-328	388	6	,	,	PUNCT
gujaf-328	388	7	l.	l.	PROPN
gujaf-328	388	8	and	and	CCONJ
gujaf-328	388	9	tang	tang	PROPN
gujaf-328	388	10	,	,	PUNCT
gujaf-328	388	11	q.	q.	PROPN
gujaf-328	388	12	(	(	PUNCT
gujaf-328	388	13	2015	2015	NUM
gujaf-328	388	14	)	)	PUNCT
gujaf-328	388	15	,	,	PUNCT
gujaf-328	388	16	gender	gender	NOUN
gujaf-328	388	17	diversity	diversity	NOUN
gujaf-328	388	18	,	,	PUNCT
gujaf-328	388	19	board	board	NOUN
gujaf-328	388	20	independence	independence	NOUN
gujaf-328	388	21	,	,	PUNCT
gujaf-328	388	22	environmental	environmental	ADJ
gujaf-328	388	23	committee	committee	NOUN
gujaf-328	388	24	and	and	CCONJ
gujaf-328	388	25	greenhouse	greenhouse	NOUN
gujaf-328	388	26	gas	gas	NOUN
gujaf-328	388	27	disclosure	disclosure	NOUN
gujaf-328	388	28	,	,	PUNCT
gujaf-328	388	29	the	the	DET
gujaf-328	388	30	british	british	ADJ
gujaf-328	388	31	accounting	accounting	PROPN
gujaf-328	388	32	review	review	PROPN
gujaf-328	388	33	,	,	PUNCT
gujaf-328	388	34	47(4	47(4	PROPN
gujaf-328	388	35	)	)	PUNCT
gujaf-328	388	36	,	,	PUNCT
gujaf-328	388	37	409	409	NUM
gujaf-328	388	38	-	-	SYM
gujaf-328	388	39	424	424	NUM
gujaf-328	388	40	.	.	PUNCT
gujaf-328	388	41	http://dx.doi.org/10.1016/j.bar.2014.01.002	http://dx.doi.org/10.1016/j.bar.2014.01.002	NOUN
gujaf-328	388	42	matsumura	matsumura	ADV
gujaf-328	388	43	,	,	PUNCT
gujaf-328	388	44	e.	e.	PROPN
gujaf-328	388	45	m.	m.	PROPN
gujaf-328	388	46	,	,	PUNCT
gujaf-328	388	47	prakash	prakash	PROPN
gujaf-328	388	48	,	,	PUNCT
gujaf-328	388	49	r.	r.	PROPN
gujaf-328	388	50	,	,	PUNCT
gujaf-328	388	51	&	&	CCONJ
gujaf-328	388	52	vera	vera	PROPN
gujaf-328	388	53	-	-	PUNCT
gujaf-328	388	54	muñoz	muñoz	PROPN
gujaf-328	388	55	,	,	PUNCT
gujaf-328	388	56	s.	s.	PROPN
gujaf-328	388	57	c.	c.	PROPN
gujaf-328	388	58	(	(	PUNCT
gujaf-328	388	59	2014	2014	NUM
gujaf-328	388	60	)	)	PUNCT
gujaf-328	388	61	.	.	PUNCT
gujaf-328	389	1	firm	firm	ADJ
gujaf-328	389	2	-	-	PUNCT
gujaf-328	389	3	value	value	NOUN
gujaf-328	389	4	effects	effect	NOUN
gujaf-328	389	5	of	of	ADP
gujaf-328	389	6	carbon	carbon	NOUN
gujaf-328	389	7	emissions	emission	NOUN
gujaf-328	389	8	and	and	CCONJ
gujaf-328	389	9	carbon	carbon	NOUN
gujaf-328	389	10	disclosures	disclosure	NOUN
gujaf-328	389	11	.	.	PUNCT
gujaf-328	390	1	the	the	DET
gujaf-328	390	2	accounting	accounting	NOUN
gujaf-328	390	3	review	review	NOUN
gujaf-328	390	4	,	,	PUNCT
gujaf-328	390	5	89(2	89(2	NUM
gujaf-328	390	6	)	)	PUNCT
gujaf-328	390	7	,	,	PUNCT
gujaf-328	390	8	695–724	695–724	NUM
gujaf-328	390	9	.	.	PUNCT
gujaf-328	391	1	https://doi.org/10.2308/accr-50629	https://doi.org/10.2308/accr-50629	PROPN
gujaf-328	391	2	pfeffer	pfeffer	PROPN
gujaf-328	391	3	,	,	PUNCT
gujaf-328	391	4	j.	j.	PROPN
gujaf-328	391	5	,	,	PUNCT
gujaf-328	391	6	and	and	CCONJ
gujaf-328	391	7	salancik	salancik	VERB
gujaf-328	391	8	,	,	PUNCT
gujaf-328	391	9	g.	g.	PROPN
gujaf-328	391	10	r.	r.	PROPN
gujaf-328	391	11	(	(	PUNCT
gujaf-328	391	12	1978	1978	NUM
gujaf-328	391	13	)	)	PUNCT
gujaf-328	391	14	.	.	PUNCT
gujaf-328	392	1	the	the	DET
gujaf-328	392	2	external	external	ADJ
gujaf-328	392	3	control	control	NOUN
gujaf-328	392	4	of	of	ADP
gujaf-328	392	5	organizations	organization	NOUN
gujaf-328	392	6	:	:	PUNCT
gujaf-328	392	7	a	a	DET
gujaf-328	392	8	resource	resource	NOUN
gujaf-328	392	9	dependence	dependence	NOUN
gujaf-328	392	10	approach	approach	NOUN
gujaf-328	392	11	.	.	PUNCT
gujaf-328	393	1	new	new	PROPN
gujaf-328	393	2	york	york	PROPN
gujaf-328	393	3	:	:	PUNCT
gujaf-328	393	4	harper	harper	NOUN
gujaf-328	393	5	and	and	CCONJ
gujaf-328	393	6	row	row	NOUN
gujaf-328	393	7	publishers	publisher	NOUN
gujaf-328	393	8	.	.	PUNCT
gujaf-328	394	1	rupley	rupley	NOUN
gujaf-328	394	2	,	,	PUNCT
gujaf-328	394	3	k.	k.	PROPN
gujaf-328	394	4	,	,	PUNCT
gujaf-328	394	5	brown	brown	PROPN
gujaf-328	394	6	,	,	PUNCT
gujaf-328	394	7	d.	d.	PROPN
gujaf-328	394	8	,	,	PUNCT
gujaf-328	394	9	&	&	CCONJ
gujaf-328	394	10	marshall	marshall	PROPN
gujaf-328	394	11	,	,	PUNCT
gujaf-328	394	12	s.	s.	PROPN
gujaf-328	394	13	(	(	PUNCT
gujaf-328	394	14	2012	2012	NUM
gujaf-328	394	15	)	)	PUNCT
gujaf-328	394	16	.	.	PUNCT
gujaf-328	395	1	governance	governance	NOUN
gujaf-328	395	2	,	,	PUNCT
gujaf-328	395	3	media	medium	NOUN
gujaf-328	395	4	and	and	CCONJ
gujaf-328	395	5	the	the	DET
gujaf-328	395	6	quality	quality	NOUN
gujaf-328	395	7	of	of	ADP
gujaf-328	395	8	environmental	environmental	ADJ
gujaf-328	395	9	disclosure	disclosure	NOUN
gujaf-328	395	10	.	.	PUNCT
gujaf-328	396	1	journal	journal	NOUN
gujaf-328	396	2	of	of	ADP
gujaf-328	396	3	accounting	accounting	NOUN
gujaf-328	396	4	and	and	CCONJ
gujaf-328	396	5	public	public	ADJ
gujaf-328	396	6	policy	policy	NOUN
gujaf-328	396	7	,	,	PUNCT
gujaf-328	396	8	31(6	31(6	NUM
gujaf-328	396	9	)	)	PUNCT
gujaf-328	396	10	,	,	PUNCT
gujaf-328	396	11	610–640	610–640	NUM
gujaf-328	396	12	.	.	PUNCT
gujaf-328	397	1	said	say	VERB
gujaf-328	397	2	,	,	PUNCT
gujaf-328	397	3	r.	r.	PROPN
gujaf-328	397	4	,	,	PUNCT
gujaf-328	397	5	abdul	abdul	PROPN
gujaf-328	397	6	rashid	rashid	PROPN
gujaf-328	397	7	,	,	PUNCT
gujaf-328	397	8	r.	r.	PROPN
gujaf-328	397	9	,	,	PUNCT
gujaf-328	397	10	&	&	CCONJ
gujaf-328	397	11	zakaria	zakaria	PROPN
gujaf-328	397	12	,	,	PUNCT
gujaf-328	397	13	z.	z.	PROPN
gujaf-328	397	14	(	(	PUNCT
gujaf-328	397	15	2020	2020	NUM
gujaf-328	397	16	)	)	PUNCT
gujaf-328	397	17	.	.	PUNCT
gujaf-328	398	1	the	the	DET
gujaf-328	398	2	influence	influence	NOUN
gujaf-328	398	3	of	of	ADP
gujaf-328	398	4	audit	audit	NOUN
gujaf-328	398	5	committee	committee	NOUN
gujaf-328	398	6	gender	gender	NOUN
gujaf-328	398	7	diversity	diversity	NOUN
gujaf-328	398	8	on	on	ADP
gujaf-328	398	9	sustainability	sustainability	NOUN
gujaf-328	398	10	disclosure	disclosure	NOUN
gujaf-328	398	11	in	in	ADP
gujaf-328	398	12	malaysia	malaysia	PROPN
gujaf-328	398	13	.	.	PUNCT
gujaf-328	399	1	sustainability	sustainability	NOUN
gujaf-328	399	2	accounting	accounting	NOUN
gujaf-328	399	3	,	,	PUNCT
gujaf-328	399	4	management	management	NOUN
gujaf-328	399	5	and	and	CCONJ
gujaf-328	399	6	policy	policy	NOUN
gujaf-328	399	7	journal	journal	NOUN
gujaf-328	399	8	,	,	PUNCT
gujaf-328	399	9	11(2	11(2	NUM
gujaf-328	399	10	)	)	PUNCT
gujaf-328	399	11	,	,	PUNCT
gujaf-328	399	12	436	436	NUM
gujaf-328	399	13	-	-	SYM
gujaf-328	399	14	460	460	NUM
gujaf-328	399	15	smith	smith	PROPN
gujaf-328	399	16	,	,	PUNCT
gujaf-328	399	17	n.	n.	PROPN
gujaf-328	399	18	smith	smith	PROPN
gujaf-328	399	19	,	,	PUNCT
gujaf-328	399	20	v.	v.	ADP
gujaf-328	399	21	verner	verner	NOUN
gujaf-328	399	22	,	,	PUNCT
gujaf-328	399	23	m.	m.	NOUN
gujaf-328	399	24	(	(	PUNCT
gujaf-328	399	25	2006	2006	NUM
gujaf-328	399	26	)	)	PUNCT
gujaf-328	399	27	.	.	PUNCT
gujaf-328	400	1	do	do	AUX
gujaf-328	400	2	women	woman	NOUN
gujaf-328	400	3	in	in	ADP
gujaf-328	400	4	top	top	ADJ
gujaf-328	400	5	management	management	NOUN
gujaf-328	400	6	affect	affect	VERB
gujaf-328	400	7	firm	firm	ADJ
gujaf-328	400	8	performance	performance	NOUN
gujaf-328	400	9	?	?	PUNCT
gujaf-328	401	1	a	a	DET
gujaf-328	401	2	panel	panel	NOUN
gujaf-328	401	3	study	study	NOUN
gujaf-328	401	4	of	of	ADP
gujaf-328	401	5	2,500	2,500	NUM
gujaf-328	401	6	danish	danish	ADJ
gujaf-328	401	7	firms	firm	NOUN
gujaf-328	401	8	.	.	PUNCT
gujaf-328	402	1	int	int	NOUN
gujaf-328	402	2	.	.	PUNCT
gujaf-328	403	1	j.	j.	PROPN
gujaf-328	403	2	product	product	PROPN
gujaf-328	403	3	.	.	PUNCT
gujaf-328	404	1	perform	perform	VERB
gujaf-328	404	2	.	.	PUNCT
gujaf-328	405	1	manag	manag	PROPN
gujaf-328	405	2	,	,	PUNCT
gujaf-328	405	3	55	55	NUM
gujaf-328	405	4	,	,	PUNCT
gujaf-328	405	5	569–593	569–593	NUM
gujaf-328	405	6	.	.	PUNCT
gujaf-328	406	1	spencer	spencer	PROPN
gujaf-328	406	2	,	,	PUNCT
gujaf-328	406	3	s.	s.	PROPN
gujaf-328	406	4	m.	m.	PROPN
gujaf-328	406	5	,	,	PUNCT
gujaf-328	406	6	blazek	blazek	NOUN
gujaf-328	406	7	,	,	PUNCT
gujaf-328	406	8	e.	e.	PROPN
gujaf-328	406	9	s.	s.	PROPN
gujaf-328	406	10	,	,	PUNCT
gujaf-328	406	11	&	&	CCONJ
gujaf-328	406	12	orr	orr	PROPN
gujaf-328	406	13	,	,	PUNCT
gujaf-328	406	14	j.	j.	PROPN
gujaf-328	406	15	e.	e.	PROPN
gujaf-328	406	16	(	(	PUNCT
gujaf-328	406	17	2019	2019	NUM
gujaf-328	406	18	)	)	PUNCT
gujaf-328	406	19	.	.	PUNCT
gujaf-328	407	1	bolstering	bolster	VERB
gujaf-328	407	2	the	the	DET
gujaf-328	407	3	female	female	ADJ
gujaf-328	407	4	ceo	ceo	NOUN
gujaf-328	407	5	pipeline	pipeline	NOUN
gujaf-328	407	6	:	:	PUNCT
gujaf-328	407	7	equalizing	equalize	VERB
gujaf-328	407	8	the	the	DET
gujaf-328	407	9	playing	play	VERB
gujaf-328	407	10	field	field	NOUN
gujaf-328	407	11	and	and	CCONJ
gujaf-328	407	12	igniting	ignite	VERB
gujaf-328	407	13	women	woman	NOUN
gujaf-328	407	14	’s	’s	PART
gujaf-328	407	15	potential	potential	NOUN
gujaf-328	407	16	as	as	ADP
gujaf-328	407	17	top	top	ADJ
gujaf-328	407	18	-	-	PUNCT
gujaf-328	407	19	level	level	NOUN
gujaf-328	407	20	leaders	leader	NOUN
gujaf-328	407	21	.	.	PUNCT
gujaf-328	408	1	business	business	NOUN
gujaf-328	408	2	horizons	horizon	NOUN
gujaf-328	408	3	,	,	PUNCT
gujaf-328	408	4	62(5	62(5	NOUN
gujaf-328	408	5	)	)	PUNCT
gujaf-328	408	6	,	,	PUNCT
gujaf-328	408	7	567	567	NUM
gujaf-328	408	8	-	-	SYM
gujaf-328	408	9	577	577	NUM
gujaf-328	408	10	.	.	PUNCT
gujaf-328	409	1	sudibyo	sudibyo	NOUN
gujaf-328	409	2	,	,	PUNCT
gujaf-328	409	3	y.	y.	NOUN
gujaf-328	409	4	a.	a.	PROPN
gujaf-328	409	5	(	(	PUNCT
gujaf-328	409	6	2018	2018	NUM
gujaf-328	409	7	)	)	PUNCT
gujaf-328	409	8	.	.	PUNCT
gujaf-328	410	1	carbon	carbon	NOUN
gujaf-328	410	2	emission	emission	NOUN
gujaf-328	410	3	disclosure	disclosure	NOUN
gujaf-328	410	4	:	:	PUNCT
gujaf-328	410	5	does	do	AUX
gujaf-328	410	6	it	it	PRON
gujaf-328	410	7	matter	matter	VERB
gujaf-328	410	8	.	.	PUNCT
gujaf-328	411	1	iop	iop	PROPN
gujaf-328	411	2	conference	conference	PROPN
gujaf-328	411	3	series	series	PROPN
gujaf-328	411	4	:	:	PUNCT
gujaf-328	411	5	earth	earth	NOUN
gujaf-328	411	6	and	and	CCONJ
gujaf-328	411	7	environmental	environmental	ADJ
gujaf-328	411	8	science	science	NOUN
gujaf-328	411	9	,	,	PUNCT
gujaf-328	411	10	10(6	10(6	NOUN
gujaf-328	411	11	)	)	PUNCT
gujaf-328	411	12	,	,	PUNCT
gujaf-328	411	13	12	12	NUM
gujaf-328	411	14	-	-	SYM
gujaf-328	411	15	36	36	NUM
gujaf-328	411	16	.	.	PUNCT
gujaf-328	412	1	https://doi.org/10.1088/17551315/106/1/012036	https://doi.org/10.1088/17551315/106/1/012036	PROPN
gujaf-328	412	2	tingbani	tingbani	PROPN
gujaf-328	412	3	,	,	PUNCT
gujaf-328	412	4	i.	i.	NOUN
gujaf-328	412	5	,	,	PUNCT
gujaf-328	412	6	chithambo	chithambo	PROPN
gujaf-328	412	7	,	,	PUNCT
gujaf-328	412	8	l.	l.	PROPN
gujaf-328	412	9	,	,	PUNCT
gujaf-328	412	10	tauringana	tauringana	PROPN
gujaf-328	412	11	,	,	PUNCT
gujaf-328	412	12	v.	v.	PROPN
gujaf-328	412	13	,	,	PUNCT
gujaf-328	412	14	&	&	CCONJ
gujaf-328	412	15	papanikolaou	papanikolaou	PROPN
gujaf-328	412	16	,	,	PUNCT
gujaf-328	412	17	n.	n.	PROPN
gujaf-328	412	18	(	(	PUNCT
gujaf-328	412	19	2020	2020	NUM
gujaf-328	412	20	)	)	PUNCT
gujaf-328	412	21	.	.	PUNCT
gujaf-328	413	1	board	board	NOUN
gujaf-328	413	2	gender	gender	NOUN
gujaf-328	413	3	diversity	diversity	NOUN
gujaf-328	413	4	,	,	PUNCT
gujaf-328	413	5	https://doi.org/10.1111/acfi.12258	https://doi.org/10.1111/acfi.12258	VERB
gujaf-328	413	6	https://doi.org/10.1108/srj-11-2016-0208	https://doi.org/10.1108/srj-11-2016-0208	ADJ
gujaf-328	413	7	http://dx.doi.org/10.1016/j.bar.2014.01.002	http://dx.doi.org/10.1016/j.bar.2014.01.002	NOUN
gujaf-328	413	8	https://doi.org/10.2308/accr-50629	https://doi.org/10.2308/accr-50629	PROPN
gujaf-328	413	9	https://doi.org/10.1088/1755-1315/106/1/012036	https://doi.org/10.1088/1755-1315/106/1/012036	NOUN
gujaf-328	413	10	https://doi.org/10.1088/1755-1315/106/1/012036	https://doi.org/10.1088/1755-1315/106/1/012036	X
gujaf-328	413	11	gusau	gusau	PROPN
gujaf-328	413	12	journal	journal	NOUN
gujaf-328	413	13	of	of	ADP
gujaf-328	413	14	accounting	accounting	NOUN
gujaf-328	413	15	and	and	CCONJ
gujaf-328	413	16	finance	finance	NOUN
gujaf-328	413	17	,	,	PUNCT
gujaf-328	413	18	vol	vol	NOUN
gujaf-328	413	19	.	.	PROPN
gujaf-328	413	20	5	5	NUM
gujaf-328	413	21	,	,	PUNCT
gujaf-328	413	22	issue	issue	NOUN
gujaf-328	413	23	2	2	NUM
gujaf-328	413	24	,	,	PUNCT
gujaf-328	413	25	october	october	PROPN
gujaf-328	413	26	,	,	PUNCT
gujaf-328	413	27	2024	2024	NUM
gujaf-328	413	28	47	47	NUM
gujaf-328	413	29	environmental	environmental	ADJ
gujaf-328	413	30	committee	committee	NOUN
gujaf-328	413	31	and	and	CCONJ
gujaf-328	413	32	greenhouse	greenhouse	NOUN
gujaf-328	413	33	gas	gas	NOUN
gujaf-328	413	34	voluntary	voluntary	ADJ
gujaf-328	413	35	disclosures	disclosure	NOUN
gujaf-328	413	36	.	.	PUNCT
gujaf-328	414	1	business	business	NOUN
gujaf-328	414	2	strategy	strategy	NOUN
gujaf-328	414	3	and	and	CCONJ
gujaf-328	414	4	the	the	DET
gujaf-328	414	5	environment	environment	NOUN
gujaf-328	414	6	.	.	PUNCT
gujaf-328	415	1	https://doi.org/10.1002/bse.2495	https://doi.org/10.1002/bse.2495	PROPN
gujaf-328	415	2	tran	tran	PROPN
gujaf-328	415	3	,	,	PUNCT
gujaf-328	415	4	n.	n.	NOUN
gujaf-328	415	5	m.	m.	NOUN
gujaf-328	415	6	(	(	PUNCT
gujaf-328	415	7	2022	2022	NUM
gujaf-328	415	8	)	)	PUNCT
gujaf-328	415	9	.	.	PUNCT
gujaf-328	416	1	ceo	ceo	NOUN
gujaf-328	416	2	and	and	CCONJ
gujaf-328	416	3	chairperson	chairperson	NOUN
gujaf-328	416	4	characteristics	characteristic	NOUN
gujaf-328	416	5	and	and	CCONJ
gujaf-328	416	6	corporate	corporate	ADJ
gujaf-328	416	7	environmental	environmental	ADJ
gujaf-328	416	8	performance	performance	NOUN
gujaf-328	416	9	:	:	PUNCT
gujaf-328	416	10	a	a	DET
gujaf-328	416	11	study	study	NOUN
gujaf-328	416	12	of	of	ADP
gujaf-328	416	13	cooperatives	cooperative	NOUN
gujaf-328	416	14	in	in	ADP
gujaf-328	416	15	vietnam	vietnam	PROPN
gujaf-328	416	16	.	.	PUNCT
gujaf-328	417	1	sage	sage	NOUN
gujaf-328	417	2	open	open	ADJ
gujaf-328	417	3	,	,	PUNCT
gujaf-328	417	4	12(4	12(4	NUM
gujaf-328	417	5	)	)	PUNCT
gujaf-328	417	6	https://doi.org/10.1177/21582440221129241	https://doi.org/10.1177/21582440221129241	PROPN
gujaf-328	417	7	wang	wang	PROPN
gujaf-328	417	8	,	,	PUNCT
gujaf-328	417	9	y.	y.	PROPN
gujaf-328	417	10	,	,	PUNCT
gujaf-328	417	11	&	&	CCONJ
gujaf-328	417	12	sun	sun	PROPN
gujaf-328	417	13	,	,	PUNCT
gujaf-328	417	14	x.	x.	NOUN
gujaf-328	417	15	(	(	PUNCT
gujaf-328	417	16	2021	2021	NUM
gujaf-328	417	17	)	)	PUNCT
gujaf-328	417	18	.	.	PUNCT
gujaf-328	418	1	gender	gender	NOUN
gujaf-328	418	2	diversity	diversity	NOUN
gujaf-328	418	3	of	of	ADP
gujaf-328	418	4	the	the	DET
gujaf-328	418	5	audit	audit	NOUN
gujaf-328	418	6	committee	committee	NOUN
gujaf-328	418	7	and	and	CCONJ
gujaf-328	418	8	environmental	environmental	ADJ
gujaf-328	418	9	disclosure	disclosure	NOUN
gujaf-328	418	10	:	:	PUNCT
gujaf-328	418	11	evidence	evidence	NOUN
gujaf-328	418	12	from	from	ADP
gujaf-328	418	13	chinese	chinese	ADJ
gujaf-328	418	14	energy	energy	NOUN
gujaf-328	418	15	firms	firm	NOUN
gujaf-328	418	16	.	.	PUNCT
gujaf-328	419	1	business	business	NOUN
gujaf-328	419	2	strategy	strategy	NOUN
gujaf-328	419	3	and	and	CCONJ
gujaf-328	419	4	the	the	DET
gujaf-328	419	5	environment	environment	NOUN
gujaf-328	419	6	,	,	PUNCT
gujaf-328	419	7	30(5	30(5	NUM
gujaf-328	419	8	)	)	PUNCT
gujaf-328	419	9	,	,	PUNCT
gujaf-328	419	10	2012	2012	NUM
gujaf-328	419	11	-	-	SYM
gujaf-328	419	12	2023	2023	NUM
gujaf-328	419	13	.	.	PUNCT
gujaf-328	420	1	world	world	PROPN
gujaf-328	420	2	bank	bank	PROPN
gujaf-328	420	3	.	.	PUNCT
gujaf-328	421	1	(	(	PUNCT
gujaf-328	421	2	2022	2022	NUM
gujaf-328	421	3	)	)	PUNCT
gujaf-328	421	4	.	.	PUNCT
gujaf-328	422	1	global	global	ADJ
gujaf-328	422	2	gas	gas	NOUN
gujaf-328	422	3	flaring	flaring	NOUN
gujaf-328	422	4	tracker	tracker	NOUN
gujaf-328	422	5	report	report	NOUN
gujaf-328	422	6	.	.	PUNCT
gujaf-328	423	1	global	global	ADJ
gujaf-328	423	2	gas	gas	NOUN
gujaf-328	423	3	flaring	flaring	NOUN
gujaf-328	423	4	reduction	reduction	NOUN
gujaf-328	423	5	partnership	partnership	NOUN
gujaf-328	423	6	.	.	PUNCT
gujaf-328	424	1	washington	washington	PROPN
gujaf-328	424	2	,	,	PUNCT
gujaf-328	424	3	dc	dc	PROPN
gujaf-328	424	4	.	.	PROPN
gujaf-328	424	5	usa	usa	PROPN
gujaf-328	424	6	:	:	PUNCT
gujaf-328	424	7	world	world	PROPN
gujaf-328	424	8	bank	bank	PROPN
gujaf-328	424	9	publications	publication	NOUN
gujaf-328	424	10	.	.	PUNCT
gujaf-328	425	1	https://doi.org/10.1002/bse.2495	https://doi.org/10.1002/bse.2495	NOUN
gujaf-328	425	2	https://doi.org/10.1177/21582440221129241	https://doi.org/10.1177/21582440221129241	X