id	sid	tid	token	lemma	pos
gujaf-329	1	1	gusau	gusau	PROPN
gujaf-329	1	2	journal	journal	NOUN
gujaf-329	1	3	of	of	ADP
gujaf-329	1	4	accounting	accounting	NOUN
gujaf-329	1	5	and	and	CCONJ
gujaf-329	1	6	finance	finance	NOUN
gujaf-329	1	7	,	,	PUNCT
gujaf-329	1	8	vol	vol	NOUN
gujaf-329	1	9	.	.	PROPN
gujaf-329	1	10	5	5	NUM
gujaf-329	1	11	,	,	PUNCT
gujaf-329	1	12	issue	issue	NOUN
gujaf-329	1	13	2	2	NUM
gujaf-329	1	14	,	,	PUNCT
gujaf-329	1	15	october	october	PROPN
gujaf-329	1	16	,	,	PUNCT
gujaf-329	1	17	2024	2024	NUM
gujaf-329	1	18	i	i	PRON
gujaf-329	1	19	gusau	gusau	PROPN
gujaf-329	1	20	journal	journal	NOUN
gujaf-329	1	21	of	of	ADP
gujaf-329	1	22	accounting	accounting	NOUN
gujaf-329	1	23	and	and	CCONJ
gujaf-329	1	24	finance	finance	NOUN
gujaf-329	1	25	(	(	PUNCT
gujaf-329	1	26	gujaf	gujaf	NOUN
gujaf-329	1	27	)	)	PUNCT
gujaf-329	1	28	vol	vol	NOUN
gujaf-329	1	29	.	.	NOUN
gujaf-329	2	1	5	5	NUM
gujaf-329	2	2	issue	issue	NOUN
gujaf-329	2	3	2	2	NUM
gujaf-329	2	4	,	,	PUNCT
gujaf-329	2	5	october	october	PROPN
gujaf-329	2	6	,	,	PUNCT
gujaf-329	2	7	2024	2024	NUM
gujaf-329	2	8	issn	issn	X
gujaf-329	2	9	:	:	PUNCT
gujaf-329	2	10	2756	2756	NUM
gujaf-329	2	11	-	-	PUNCT
gujaf-329	2	12	665x	665x	NOUN
gujaf-329	2	13	a	a	DET
gujaf-329	2	14	publication	publication	NOUN
gujaf-329	2	15	of	of	ADP
gujaf-329	2	16	department	department	NOUN
gujaf-329	2	17	of	of	ADP
gujaf-329	2	18	accounting	accounting	NOUN
gujaf-329	2	19	and	and	CCONJ
gujaf-329	2	20	finance	finance	NOUN
gujaf-329	2	21	,	,	PUNCT
gujaf-329	2	22	faculty	faculty	NOUN
gujaf-329	2	23	of	of	ADP
gujaf-329	2	24	management	management	NOUN
gujaf-329	2	25	and	and	CCONJ
gujaf-329	2	26	social	social	ADJ
gujaf-329	2	27	sciences	science	NOUN
gujaf-329	2	28	,	,	PUNCT
gujaf-329	2	29	federal	federal	ADJ
gujaf-329	2	30	university	university	NOUN
gujaf-329	2	31	gusau	gusau	NOUN
gujaf-329	2	32	,	,	PUNCT
gujaf-329	2	33	zamfara	zamfara	PROPN
gujaf-329	2	34	state	state	PROPN
gujaf-329	2	35	-nigeria	-nigeria	PROPN
gujaf-329	2	36	gusau	gusau	ADJ
gujaf-329	2	37	journal	journal	NOUN
gujaf-329	2	38	of	of	ADP
gujaf-329	2	39	accounting	accounting	NOUN
gujaf-329	2	40	and	and	CCONJ
gujaf-329	2	41	finance	finance	NOUN
gujaf-329	2	42	,	,	PUNCT
gujaf-329	2	43	vol	vol	NOUN
gujaf-329	2	44	.	.	PROPN
gujaf-329	2	45	5	5	NUM
gujaf-329	2	46	,	,	PUNCT
gujaf-329	2	47	issue	issue	NOUN
gujaf-329	2	48	2	2	NUM
gujaf-329	2	49	,	,	PUNCT
gujaf-329	2	50	october	october	PROPN
gujaf-329	2	51	,	,	PUNCT
gujaf-329	2	52	2024	2024	NUM
gujaf-329	2	53	ii	ii	NUM
gujaf-329	2	54	©	©	PROPN
gujaf-329	2	55	department	department	PROPN
gujaf-329	2	56	of	of	ADP
gujaf-329	2	57	accounting	accounting	NOUN
gujaf-329	2	58	and	and	CCONJ
gujaf-329	2	59	finance	finance	NOUN
gujaf-329	2	60	vol	vol	NOUN
gujaf-329	2	61	.	.	PUNCT
gujaf-329	2	62	5	5	NUM
gujaf-329	2	63	issue	issue	NOUN
gujaf-329	2	64	2	2	NUM
gujaf-329	2	65	october	october	PROPN
gujaf-329	2	66	,	,	PUNCT
gujaf-329	2	67	2024	2024	NUM
gujaf-329	2	68	issn	issn	X
gujaf-329	2	69	:	:	PUNCT
gujaf-329	2	70	2756	2756	NUM
gujaf-329	2	71	-	-	PUNCT
gujaf-329	2	72	665x	665x	NOUN
gujaf-329	2	73	a	a	DET
gujaf-329	2	74	publication	publication	NOUN
gujaf-329	2	75	of	of	ADP
gujaf-329	2	76	department	department	NOUN
gujaf-329	2	77	of	of	ADP
gujaf-329	2	78	accounting	accounting	NOUN
gujaf-329	2	79	and	and	CCONJ
gujaf-329	2	80	finance	finance	NOUN
gujaf-329	2	81	,	,	PUNCT
gujaf-329	2	82	faculty	faculty	NOUN
gujaf-329	2	83	of	of	ADP
gujaf-329	2	84	management	management	NOUN
gujaf-329	2	85	and	and	CCONJ
gujaf-329	2	86	social	social	ADJ
gujaf-329	2	87	sciences	science	NOUN
gujaf-329	2	88	,	,	PUNCT
gujaf-329	2	89	federal	federal	ADJ
gujaf-329	2	90	university	university	NOUN
gujaf-329	2	91	gusau	gusau	NOUN
gujaf-329	2	92	,	,	PUNCT
gujaf-329	2	93	zamfara	zamfara	PROPN
gujaf-329	2	94	state	state	NOUN
gujaf-329	2	95	-nigeria	-nigeria	PROPN
gujaf-329	2	96	all	all	DET
gujaf-329	2	97	rights	right	NOUN
gujaf-329	2	98	reserved	reserve	VERB
gujaf-329	2	99	except	except	SCONJ
gujaf-329	2	100	for	for	ADP
gujaf-329	2	101	academic	academic	ADJ
gujaf-329	2	102	purposes	purpose	NOUN
gujaf-329	2	103	no	no	DET
gujaf-329	2	104	part	part	NOUN
gujaf-329	2	105	or	or	CCONJ
gujaf-329	2	106	whole	whole	NOUN
gujaf-329	2	107	of	of	ADP
gujaf-329	2	108	this	this	DET
gujaf-329	2	109	publication	publication	NOUN
gujaf-329	2	110	is	be	AUX
gujaf-329	2	111	allowed	allow	VERB
gujaf-329	2	112	to	to	PART
gujaf-329	2	113	be	be	AUX
gujaf-329	2	114	reproduced	reproduce	VERB
gujaf-329	2	115	,	,	PUNCT
gujaf-329	2	116	stored	store	VERB
gujaf-329	2	117	in	in	ADP
gujaf-329	2	118	a	a	DET
gujaf-329	2	119	retrieval	retrieval	NOUN
gujaf-329	2	120	system	system	NOUN
gujaf-329	2	121	or	or	CCONJ
gujaf-329	2	122	transmitted	transmit	VERB
gujaf-329	2	123	in	in	ADP
gujaf-329	2	124	any	any	DET
gujaf-329	2	125	form	form	NOUN
gujaf-329	2	126	or	or	CCONJ
gujaf-329	2	127	by	by	ADP
gujaf-329	2	128	any	any	DET
gujaf-329	2	129	means	mean	NOUN
gujaf-329	2	130	be	be	AUX
gujaf-329	2	131	it	it	PRON
gujaf-329	2	132	mechanical	mechanical	ADJ
gujaf-329	2	133	,	,	PUNCT
gujaf-329	2	134	electrical	electrical	ADJ
gujaf-329	2	135	,	,	PUNCT
gujaf-329	2	136	photocopying	photocopying	NOUN
gujaf-329	2	137	,	,	PUNCT
gujaf-329	2	138	recording	recording	NOUN
gujaf-329	2	139	or	or	CCONJ
gujaf-329	2	140	otherwise	otherwise	ADV
gujaf-329	2	141	,	,	PUNCT
gujaf-329	2	142	without	without	ADP
gujaf-329	2	143	prior	prior	ADJ
gujaf-329	2	144	permission	permission	NOUN
gujaf-329	2	145	of	of	ADP
gujaf-329	2	146	the	the	DET
gujaf-329	2	147	copyright	copyright	NOUN
gujaf-329	2	148	owner	owner	NOUN
gujaf-329	2	149	.	.	PUNCT
gujaf-329	3	1	published	publish	VERB
gujaf-329	3	2	and	and	CCONJ
gujaf-329	3	3	printed	print	VERB
gujaf-329	3	4	by	by	ADP
gujaf-329	3	5	:	:	PUNCT
gujaf-329	3	6	ahmadu	ahmadu	PROPN
gujaf-329	3	7	bello	bello	PROPN
gujaf-329	3	8	university	university	PROPN
gujaf-329	3	9	press	press	NOUN
gujaf-329	3	10	limited	limit	VERB
gujaf-329	3	11	,	,	PUNCT
gujaf-329	3	12	zaria	zaria	PROPN
gujaf-329	3	13	kaduna	kaduna	PROPN
gujaf-329	3	14	state	state	PROPN
gujaf-329	3	15	,	,	PUNCT
gujaf-329	3	16	nigeria	nigeria	PROPN
gujaf-329	3	17	.	.	PUNCT
gujaf-329	4	1	tel	tel	ADP
gujaf-329	4	2	:	:	PUNCT
gujaf-329	4	3	08065949711	08065949711	NUM
gujaf-329	4	4	,	,	PUNCT
gujaf-329	4	5	069	069	NUM
gujaf-329	4	6	-	-	SYM
gujaf-329	4	7	879121	879121	NUM
gujaf-329	4	8	e	e	NOUN
gujaf-329	4	9	-	-	NOUN
gujaf-329	4	10	mail	mail	NOUN
gujaf-329	4	11	:	:	PUNCT
gujaf-329	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-329	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-329	5	1	website	website	NOUN
gujaf-329	5	2	:	:	PUNCT
gujaf-329	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-329	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-329	5	5	gusau	gusau	PROPN
gujaf-329	5	6	journal	journal	PROPN
gujaf-329	5	7	of	of	ADP
gujaf-329	5	8	accounting	accounting	NOUN
gujaf-329	5	9	and	and	CCONJ
gujaf-329	5	10	finance	finance	NOUN
gujaf-329	5	11	,	,	PUNCT
gujaf-329	5	12	vol	vol	NOUN
gujaf-329	5	13	.	.	PROPN
gujaf-329	5	14	5	5	NUM
gujaf-329	5	15	,	,	PUNCT
gujaf-329	5	16	issue	issue	NOUN
gujaf-329	5	17	2	2	NUM
gujaf-329	5	18	,	,	PUNCT
gujaf-329	5	19	october	october	PROPN
gujaf-329	5	20	,	,	PUNCT
gujaf-329	5	21	2024	2024	NUM
gujaf-329	5	22	iii	iii	NUM
gujaf-329	5	23	editorial	editorial	PROPN
gujaf-329	5	24	board	board	NOUN
gujaf-329	5	25	editor	editor	NOUN
gujaf-329	5	26	-	-	PUNCT
gujaf-329	5	27	in	in	ADP
gujaf-329	5	28	-	-	PUNCT
gujaf-329	5	29	chief	chief	NOUN
gujaf-329	5	30	:	:	PUNCT
gujaf-329	5	31	prof	prof	PROPN
gujaf-329	5	32	.	.	PUNCT
gujaf-329	5	33	shehu	shehu	PROPN
gujaf-329	5	34	usman	usman	PROPN
gujaf-329	5	35	hassan	hassan	PROPN
gujaf-329	5	36	department	department	PROPN
gujaf-329	5	37	of	of	ADP
gujaf-329	5	38	accounting	accounting	PROPN
gujaf-329	5	39	,	,	PUNCT
gujaf-329	5	40	federal	federal	ADJ
gujaf-329	5	41	university	university	PROPN
gujaf-329	5	42	of	of	ADP
gujaf-329	5	43	kashere	kashere	PROPN
gujaf-329	5	44	,	,	PUNCT
gujaf-329	5	45	gombe	gombe	ADJ
gujaf-329	5	46	state	state	NOUN
gujaf-329	5	47	.	.	PUNCT
gujaf-329	6	1	associate	associate	NOUN
gujaf-329	6	2	editor	editor	NOUN
gujaf-329	6	3	:	:	PUNCT
gujaf-329	6	4	dr	dr	PROPN
gujaf-329	6	5	.	.	PROPN
gujaf-329	6	6	muhammad	muhammad	PROPN
gujaf-329	6	7	mustapha	mustapha	PROPN
gujaf-329	6	8	bagudo	bagudo	PROPN
gujaf-329	6	9	department	department	PROPN
gujaf-329	6	10	of	of	ADP
gujaf-329	6	11	accounting	accounting	PROPN
gujaf-329	6	12	,	,	PUNCT
gujaf-329	6	13	ahmadu	ahmadu	PROPN
gujaf-329	6	14	bello	bello	PROPN
gujaf-329	6	15	university	university	PROPN
gujaf-329	6	16	zaria	zaria	PROPN
gujaf-329	6	17	,	,	PUNCT
gujaf-329	6	18	kaduna	kaduna	PROPN
gujaf-329	6	19	state	state	PROPN
gujaf-329	6	20	.	.	PUNCT
gujaf-329	7	1	managing	manage	VERB
gujaf-329	7	2	editor	editor	NOUN
gujaf-329	7	3	:	:	PUNCT
gujaf-329	7	4	dr	dr	PROPN
gujaf-329	7	5	.	.	PROPN
gujaf-329	7	6	umar	umar	PROPN
gujaf-329	7	7	farouk	farouk	PROPN
gujaf-329	7	8	abdulkarim	abdulkarim	PROPN
gujaf-329	7	9	department	department	PROPN
gujaf-329	7	10	of	of	ADP
gujaf-329	7	11	accounting	accounting	NOUN
gujaf-329	7	12	and	and	CCONJ
gujaf-329	7	13	finance	finance	NOUN
gujaf-329	7	14	,	,	PUNCT
gujaf-329	7	15	federal	federal	ADJ
gujaf-329	7	16	university	university	NOUN
gujaf-329	7	17	gusau	gusau	PROPN
gujaf-329	7	18	,	,	PUNCT
gujaf-329	7	19	zamfara	zamfara	PROPN
gujaf-329	7	20	state	state	PROPN
gujaf-329	7	21	.	.	PUNCT
gujaf-329	8	1	editorial	editorial	PROPN
gujaf-329	8	2	board	board	NOUN
gujaf-329	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-329	8	4	modu	modu	PROPN
gujaf-329	8	5	kumshe	kumshe	PROPN
gujaf-329	8	6	department	department	PROPN
gujaf-329	8	7	of	of	ADP
gujaf-329	8	8	accounting	accounting	PROPN
gujaf-329	8	9	,	,	PUNCT
gujaf-329	8	10	university	university	NOUN
gujaf-329	8	11	of	of	ADP
gujaf-329	8	12	maiduguri	maiduguri	PROPN
gujaf-329	8	13	,	,	PUNCT
gujaf-329	8	14	borno	borno	PROPN
gujaf-329	8	15	state	state	PROPN
gujaf-329	8	16	.	.	PUNCT
gujaf-329	9	1	prof	prof	PROPN
gujaf-329	9	2	ugochukwu	ugochukwu	PROPN
gujaf-329	9	3	c.	c.	PROPN
gujaf-329	9	4	nzewi	nzewi	VERB
gujaf-329	9	5	department	department	PROPN
gujaf-329	9	6	of	of	ADP
gujaf-329	9	7	accounting	accounting	PROPN
gujaf-329	9	8	,	,	PUNCT
gujaf-329	9	9	paul	paul	PROPN
gujaf-329	9	10	university	university	PROPN
gujaf-329	9	11	awka	awka	NOUN
gujaf-329	9	12	,	,	PUNCT
gujaf-329	9	13	anambra	anambra	PROPN
gujaf-329	9	14	state	state	PROPN
gujaf-329	9	15	.	.	PUNCT
gujaf-329	10	1	prof	prof	PROPN
gujaf-329	10	2	kabir	kabir	PROPN
gujaf-329	10	3	tahir	tahir	PROPN
gujaf-329	10	4	hamid	hamid	PROPN
gujaf-329	10	5	department	department	PROPN
gujaf-329	10	6	of	of	ADP
gujaf-329	10	7	accounting	accounting	PROPN
gujaf-329	10	8	,	,	PUNCT
gujaf-329	10	9	bayero	bayero	PROPN
gujaf-329	10	10	university	university	PROPN
gujaf-329	10	11	,	,	PUNCT
gujaf-329	10	12	kano	kano	PROPN
gujaf-329	10	13	,	,	PUNCT
gujaf-329	10	14	kano	kano	PROPN
gujaf-329	10	15	state	state	PROPN
gujaf-329	10	16	.	.	PUNCT
gujaf-329	11	1	prof	prof	PROPN
gujaf-329	11	2	.	.	PUNCT
gujaf-329	12	1	ekoja	ekoja	PROPN
gujaf-329	12	2	b.	b.	PROPN
gujaf-329	12	3	ekoja	ekoja	PROPN
gujaf-329	12	4	department	department	PROPN
gujaf-329	12	5	of	of	ADP
gujaf-329	12	6	accounting	accounting	PROPN
gujaf-329	12	7	,	,	PUNCT
gujaf-329	12	8	university	university	PROPN
gujaf-329	12	9	of	of	ADP
gujaf-329	12	10	jos	jos	PROPN
gujaf-329	12	11	.	.	PROPN
gujaf-329	12	12	prof	prof	PROPN
gujaf-329	12	13	.	.	PUNCT
gujaf-329	13	1	clifford	clifford	PROPN
gujaf-329	13	2	ofurum	ofurum	PROPN
gujaf-329	13	3	department	department	PROPN
gujaf-329	13	4	of	of	ADP
gujaf-329	13	5	accounting	accounting	PROPN
gujaf-329	13	6	,	,	PUNCT
gujaf-329	13	7	university	university	NOUN
gujaf-329	13	8	of	of	ADP
gujaf-329	13	9	portharcourt	portharcourt	PROPN
gujaf-329	13	10	,	,	PUNCT
gujaf-329	13	11	rivers	river	NOUN
gujaf-329	13	12	state	state	PROPN
gujaf-329	13	13	.	.	PUNCT
gujaf-329	14	1	prof	prof	PROPN
gujaf-329	14	2	.	.	PUNCT
gujaf-329	15	1	ahmad	ahmad	PROPN
gujaf-329	15	2	bello	bello	PROPN
gujaf-329	15	3	dogarawa	dogarawa	PROPN
gujaf-329	15	4	department	department	PROPN
gujaf-329	15	5	of	of	ADP
gujaf-329	15	6	accounting	accounting	NOUN
gujaf-329	15	7	,	,	PUNCT
gujaf-329	15	8	ahmadu	ahmadu	PROPN
gujaf-329	15	9	bello	bello	PROPN
gujaf-329	15	10	university	university	PROPN
gujaf-329	15	11	zaria	zaria	PROPN
gujaf-329	15	12	.	.	PUNCT
gujaf-329	16	1	prof	prof	PROPN
gujaf-329	16	2	.	.	PUNCT
gujaf-329	17	1	yusuf	yusuf	PROPN
gujaf-329	17	2	.	.	PUNCT
gujaf-329	18	1	b.	b.	PROPN
gujaf-329	18	2	rahman	rahman	PROPN
gujaf-329	18	3	department	department	PROPN
gujaf-329	18	4	of	of	ADP
gujaf-329	18	5	accounting	accounting	PROPN
gujaf-329	18	6	,	,	PUNCT
gujaf-329	18	7	lagos	lagos	NOUN
gujaf-329	18	8	state	state	PROPN
gujaf-329	18	9	university	university	PROPN
gujaf-329	18	10	,	,	PUNCT
gujaf-329	18	11	lagos	lagos	NOUN
gujaf-329	18	12	state	state	NOUN
gujaf-329	18	13	.	.	PUNCT
gujaf-329	19	1	prof	prof	PROPN
gujaf-329	19	2	.	.	PUNCT
gujaf-329	20	1	suleiman	suleiman	PROPN
gujaf-329	20	2	a.	a.	PROPN
gujaf-329	20	3	s.	s.	PROPN
gujaf-329	20	4	aruwa	aruwa	PROPN
gujaf-329	20	5	department	department	PROPN
gujaf-329	20	6	of	of	ADP
gujaf-329	20	7	accounting	accounting	PROPN
gujaf-329	20	8	,	,	PUNCT
gujaf-329	20	9	nasarawa	nasarawa	PROPN
gujaf-329	20	10	state	state	PROPN
gujaf-329	20	11	university	university	PROPN
gujaf-329	20	12	,	,	PUNCT
gujaf-329	20	13	keffi	keffi	PROPN
gujaf-329	20	14	,	,	PUNCT
gujaf-329	20	15	nasarawa	nasarawa	PROPN
gujaf-329	20	16	state	state	PROPN
gujaf-329	20	17	.	.	PUNCT
gujaf-329	21	1	prof	prof	PROPN
gujaf-329	21	2	.	.	PUNCT
gujaf-329	22	1	muhammad	muhammad	PROPN
gujaf-329	22	2	junaidu	junaidu	PROPN
gujaf-329	22	3	kurawa	kurawa	PROPN
gujaf-329	22	4	department	department	PROPN
gujaf-329	22	5	of	of	ADP
gujaf-329	22	6	accounting	accounting	PROPN
gujaf-329	22	7	,	,	PUNCT
gujaf-329	22	8	bayero	bayero	PROPN
gujaf-329	22	9	university	university	PROPN
gujaf-329	22	10	kano	kano	PROPN
gujaf-329	22	11	,	,	PUNCT
gujaf-329	22	12	kano	kano	PROPN
gujaf-329	22	13	state	state	PROPN
gujaf-329	22	14	.	.	PUNCT
gujaf-329	23	1	prof	prof	PROPN
gujaf-329	23	2	.	.	PUNCT
gujaf-329	24	1	muhammad	muhammad	PROPN
gujaf-329	24	2	habibu	habibu	ADJ
gujaf-329	24	3	sabari	sabari	PROPN
gujaf-329	24	4	department	department	PROPN
gujaf-329	24	5	of	of	ADP
gujaf-329	24	6	accounting	accounting	NOUN
gujaf-329	24	7	,	,	PUNCT
gujaf-329	24	8	ahmadu	ahmadu	PROPN
gujaf-329	24	9	bello	bello	PROPN
gujaf-329	24	10	university	university	PROPN
gujaf-329	24	11	,	,	PUNCT
gujaf-329	24	12	zaria	zaria	PROPN
gujaf-329	24	13	.	.	PUNCT
gujaf-329	25	1	gusau	gusau	PROPN
gujaf-329	25	2	journal	journal	PROPN
gujaf-329	25	3	of	of	ADP
gujaf-329	25	4	accounting	accounting	NOUN
gujaf-329	25	5	and	and	CCONJ
gujaf-329	25	6	finance	finance	NOUN
gujaf-329	25	7	,	,	PUNCT
gujaf-329	25	8	vol	vol	NOUN
gujaf-329	25	9	.	.	PROPN
gujaf-329	25	10	5	5	NUM
gujaf-329	25	11	,	,	PUNCT
gujaf-329	25	12	issue	issue	NOUN
gujaf-329	25	13	2	2	NUM
gujaf-329	25	14	,	,	PUNCT
gujaf-329	25	15	october	october	PROPN
gujaf-329	25	16	,	,	PUNCT
gujaf-329	25	17	2024	2024	NUM
gujaf-329	25	18	iv	iv	NUM
gujaf-329	25	19	prof	prof	NOUN
gujaf-329	25	20	.	.	PUNCT
gujaf-329	26	1	okpanachi	okpanachi	PROPN
gujaf-329	26	2	joshua	joshua	PROPN
gujaf-329	26	3	department	department	PROPN
gujaf-329	26	4	of	of	ADP
gujaf-329	26	5	accounting	accounting	NOUN
gujaf-329	26	6	and	and	CCONJ
gujaf-329	26	7	management	management	NOUN
gujaf-329	26	8	,	,	PUNCT
gujaf-329	26	9	nigerian	nigerian	ADJ
gujaf-329	26	10	defence	defence	PROPN
gujaf-329	26	11	academy	academy	PROPN
gujaf-329	26	12	,	,	PUNCT
gujaf-329	26	13	kaduna	kaduna	PROPN
gujaf-329	26	14	.	.	PROPN
gujaf-329	26	15	prof	prof	PROPN
gujaf-329	26	16	.	.	PUNCT
gujaf-329	27	1	hassan	hassan	PROPN
gujaf-329	27	2	ibrahim	ibrahim	PROPN
gujaf-329	27	3	department	department	PROPN
gujaf-329	27	4	of	of	ADP
gujaf-329	27	5	accounting	accounting	PROPN
gujaf-329	27	6	,	,	PUNCT
gujaf-329	27	7	ibb	ibb	NOUN
gujaf-329	27	8	university	university	NOUN
gujaf-329	27	9	,	,	PUNCT
gujaf-329	27	10	lapai	lapai	NOUN
gujaf-329	27	11	,	,	PUNCT
gujaf-329	27	12	niger	niger	NOUN
gujaf-329	27	13	state	state	NOUN
gujaf-329	27	14	.	.	PUNCT
gujaf-329	28	1	prof	prof	PROPN
gujaf-329	28	2	.	.	PUNCT
gujaf-329	29	1	ifeoma	ifeoma	PROPN
gujaf-329	29	2	mary	mary	PROPN
gujaf-329	29	3	okwo	okwo	PROPN
gujaf-329	29	4	department	department	PROPN
gujaf-329	29	5	of	of	ADP
gujaf-329	29	6	accounting	accounting	PROPN
gujaf-329	29	7	,	,	PUNCT
gujaf-329	29	8	enugu	enugu	PROPN
gujaf-329	29	9	state	state	PROPN
gujaf-329	29	10	university	university	PROPN
gujaf-329	29	11	of	of	ADP
gujaf-329	29	12	science	science	NOUN
gujaf-329	29	13	and	and	CCONJ
gujaf-329	29	14	technology	technology	NOUN
gujaf-329	29	15	,	,	PUNCT
gujaf-329	29	16	enugu	enugu	PROPN
gujaf-329	29	17	state	state	PROPN
gujaf-329	29	18	.	.	PUNCT
gujaf-329	30	1	prof	prof	PROPN
gujaf-329	30	2	.	.	PROPN
gujaf-329	31	1	aminu	aminu	PROPN
gujaf-329	31	2	isah	isah	PROPN
gujaf-329	31	3	department	department	PROPN
gujaf-329	31	4	of	of	ADP
gujaf-329	31	5	accounting	accounting	PROPN
gujaf-329	31	6	,	,	PUNCT
gujaf-329	31	7	bayero	bayero	PROPN
gujaf-329	31	8	university	university	PROPN
gujaf-329	31	9	,	,	PUNCT
gujaf-329	31	10	kano	kano	PROPN
gujaf-329	31	11	,	,	PUNCT
gujaf-329	31	12	kano	kano	PROPN
gujaf-329	31	13	state	state	PROPN
gujaf-329	31	14	.	.	PUNCT
gujaf-329	32	1	prof	prof	PROPN
gujaf-329	32	2	.	.	PUNCT
gujaf-329	33	1	ahmadu	ahmadu	PROPN
gujaf-329	33	2	bello	bello	PROPN
gujaf-329	33	3	department	department	PROPN
gujaf-329	33	4	of	of	ADP
gujaf-329	33	5	accounting	accounting	NOUN
gujaf-329	33	6	,	,	PUNCT
gujaf-329	33	7	ahmadu	ahmadu	PROPN
gujaf-329	33	8	bello	bello	PROPN
gujaf-329	33	9	university	university	PROPN
gujaf-329	33	10	,	,	PUNCT
gujaf-329	33	11	zaria	zaria	PROPN
gujaf-329	33	12	.	.	PUNCT
gujaf-329	34	1	prof	prof	PROPN
gujaf-329	34	2	.	.	PUNCT
gujaf-329	35	1	musa	musa	PROPN
gujaf-329	35	2	yelwa	yelwa	PROPN
gujaf-329	35	3	abubakar	abubakar	PROPN
gujaf-329	35	4	department	department	PROPN
gujaf-329	35	5	of	of	ADP
gujaf-329	35	6	accounting	accounting	PROPN
gujaf-329	35	7	,	,	PUNCT
gujaf-329	35	8	usmanu	usmanu	PROPN
gujaf-329	35	9	danfodiyo	danfodiyo	PROPN
gujaf-329	35	10	university	university	PROPN
gujaf-329	35	11	,	,	PUNCT
gujaf-329	35	12	sokoto	sokoto	PROPN
gujaf-329	35	13	state	state	PROPN
gujaf-329	35	14	.	.	PUNCT
gujaf-329	36	1	prof	prof	PROPN
gujaf-329	36	2	.	.	PUNCT
gujaf-329	37	1	salisu	salisu	PROPN
gujaf-329	37	2	abubakar	abubakar	PROPN
gujaf-329	37	3	department	department	PROPN
gujaf-329	37	4	of	of	ADP
gujaf-329	37	5	accounting	accounting	NOUN
gujaf-329	37	6	,	,	PUNCT
gujaf-329	37	7	ahmadu	ahmadu	PROPN
gujaf-329	37	8	bello	bello	PROPN
gujaf-329	37	9	university	university	PROPN
gujaf-329	37	10	zaria	zaria	PROPN
gujaf-329	37	11	,	,	PUNCT
gujaf-329	37	12	kaduna	kaduna	PROPN
gujaf-329	37	13	state	state	PROPN
gujaf-329	37	14	.	.	PUNCT
gujaf-329	38	1	prof	prof	PROPN
gujaf-329	38	2	.	.	PUNCT
gujaf-329	39	1	isaq	isaq	PROPN
gujaf-329	39	2	alhaji	alhaji	PROPN
gujaf-329	39	3	samaila	samaila	PROPN
gujaf-329	39	4	department	department	PROPN
gujaf-329	39	5	of	of	ADP
gujaf-329	39	6	accounting	accounting	PROPN
gujaf-329	39	7	,	,	PUNCT
gujaf-329	39	8	bayero	bayero	PROPN
gujaf-329	39	9	university	university	NOUN
gujaf-329	39	10	,	,	PUNCT
gujaf-329	39	11	kano	kano	PROPN
gujaf-329	39	12	state	state	PROPN
gujaf-329	39	13	.	.	PUNCT
gujaf-329	40	1	prof	prof	PROPN
gujaf-329	40	2	.	.	PUNCT
gujaf-329	41	1	sunusi	sunusi	PROPN
gujaf-329	41	2	sa'ad	sa'ad	PROPN
gujaf-329	41	3	ahmad	ahmad	PROPN
gujaf-329	41	4	department	department	PROPN
gujaf-329	41	5	of	of	ADP
gujaf-329	41	6	accounting	accounting	PROPN
gujaf-329	41	7	,	,	PUNCT
gujaf-329	41	8	federal	federal	ADJ
gujaf-329	41	9	university	university	NOUN
gujaf-329	41	10	dutse	dutse	NOUN
gujaf-329	41	11	,	,	PUNCT
gujaf-329	41	12	jigawa	jigawa	PROPN
gujaf-329	41	13	state	state	PROPN
gujaf-329	41	14	.	.	PUNCT
gujaf-329	42	1	prof	prof	PROPN
gujaf-329	42	2	.	.	PUNCT
gujaf-329	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-329	43	2	yahaya	yahaya	PROPN
gujaf-329	43	3	department	department	PROPN
gujaf-329	43	4	of	of	ADP
gujaf-329	43	5	accounting	accounting	PROPN
gujaf-329	43	6	,	,	PUNCT
gujaf-329	43	7	nigerian	nigerian	ADJ
gujaf-329	43	8	defence	defence	PROPN
gujaf-329	43	9	academy	academy	PROPN
gujaf-329	43	10	,	,	PUNCT
gujaf-329	43	11	kaduna	kaduna	PROPN
gujaf-329	43	12	state	state	PROPN
gujaf-329	43	13	.	.	PUNCT
gujaf-329	44	1	prof	prof	PROPN
gujaf-329	44	2	.	.	PUNCT
gujaf-329	45	1	saidu	saidu	PROPN
gujaf-329	45	2	adamu	adamu	PROPN
gujaf-329	45	3	department	department	PROPN
gujaf-329	45	4	of	of	ADP
gujaf-329	45	5	accounting	accounting	PROPN
gujaf-329	45	6	,	,	PUNCT
gujaf-329	45	7	federal	federal	ADJ
gujaf-329	45	8	university	university	PROPN
gujaf-329	45	9	of	of	ADP
gujaf-329	45	10	kashere	kashere	PROPN
gujaf-329	45	11	,	,	PUNCT
gujaf-329	45	12	gombe	gombe	ADJ
gujaf-329	45	13	state	state	NOUN
gujaf-329	45	14	.	.	PUNCT
gujaf-329	46	1	prof	prof	PROPN
gujaf-329	46	2	.	.	PUNCT
gujaf-329	47	1	farouk	farouk	PROPN
gujaf-329	47	2	adeza	adeza	PROPN
gujaf-329	47	3	school	school	NOUN
gujaf-329	47	4	of	of	ADP
gujaf-329	47	5	business	business	NOUN
gujaf-329	47	6	and	and	CCONJ
gujaf-329	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-329	47	8	,	,	PUNCT
gujaf-329	47	9	american	american	PROPN
gujaf-329	47	10	university	university	PROPN
gujaf-329	47	11	of	of	ADP
gujaf-329	47	12	nigeria	nigeria	PROPN
gujaf-329	47	13	,	,	PUNCT
gujaf-329	47	14	yola	yola	PROPN
gujaf-329	47	15	.	.	PUNCT
gujaf-329	48	1	prof	prof	PROPN
gujaf-329	48	2	.	.	PUNCT
gujaf-329	49	1	fatima	fatima	PROPN
gujaf-329	49	2	alfa	alfa	PROPN
gujaf-329	49	3	department	department	PROPN
gujaf-329	49	4	of	of	ADP
gujaf-329	49	5	accounting	accounting	PROPN
gujaf-329	49	6	,	,	PUNCT
gujaf-329	49	7	university	university	NOUN
gujaf-329	49	8	of	of	ADP
gujaf-329	49	9	maiduguri	maiduguri	PROPN
gujaf-329	49	10	,	,	PUNCT
gujaf-329	49	11	borno	borno	PROPN
gujaf-329	49	12	state	state	PROPN
gujaf-329	49	13	.	.	PUNCT
gujaf-329	50	1	dr	dr	PROPN
gujaf-329	50	2	.	.	PROPN
gujaf-329	50	3	nasiru	nasiru	PROPN
gujaf-329	50	4	a.	a.	PROPN
gujaf-329	50	5	ka’oje	ka’oje	PROPN
gujaf-329	50	6	department	department	PROPN
gujaf-329	50	7	of	of	ADP
gujaf-329	50	8	accounting	accounting	PROPN
gujaf-329	50	9	,	,	PUNCT
gujaf-329	50	10	usmanu	usmanu	PROPN
gujaf-329	50	11	danfodiyo	danfodiyo	PROPN
gujaf-329	50	12	university	university	PROPN
gujaf-329	50	13	sokoto	sokoto	PROPN
gujaf-329	50	14	state	state	PROPN
gujaf-329	50	15	.	.	PUNCT
gujaf-329	51	1	dr	dr	PROPN
gujaf-329	51	2	.	.	PROPN
gujaf-329	51	3	aminu	aminu	PROPN
gujaf-329	51	4	abdullahi	abdullahi	PROPN
gujaf-329	51	5	department	department	PROPN
gujaf-329	51	6	of	of	ADP
gujaf-329	51	7	accounting	accounting	PROPN
gujaf-329	51	8	,	,	PUNCT
gujaf-329	51	9	usmanu	usmanu	PROPN
gujaf-329	51	10	danfodiyo	danfodiyo	PROPN
gujaf-329	51	11	university	university	PROPN
gujaf-329	51	12	sokoto	sokoto	PROPN
gujaf-329	51	13	,	,	PUNCT
gujaf-329	51	14	state	state	PROPN
gujaf-329	51	15	.	.	PUNCT
gujaf-329	52	1	gusau	gusau	PROPN
gujaf-329	52	2	journal	journal	PROPN
gujaf-329	52	3	of	of	ADP
gujaf-329	52	4	accounting	accounting	NOUN
gujaf-329	52	5	and	and	CCONJ
gujaf-329	52	6	finance	finance	NOUN
gujaf-329	52	7	,	,	PUNCT
gujaf-329	52	8	vol	vol	NOUN
gujaf-329	52	9	.	.	PROPN
gujaf-329	52	10	5	5	NUM
gujaf-329	52	11	,	,	PUNCT
gujaf-329	52	12	issue	issue	NOUN
gujaf-329	52	13	2	2	NUM
gujaf-329	52	14	,	,	PUNCT
gujaf-329	52	15	october	october	PROPN
gujaf-329	52	16	,	,	PUNCT
gujaf-329	52	17	2024	2024	NUM
gujaf-329	52	18	v	v	PROPN
gujaf-329	52	19	dr	dr	PROPN
gujaf-329	52	20	.	.	PROPN
gujaf-329	52	21	nasiru	nasiru	PROPN
gujaf-329	52	22	yunusa	yunusa	PROPN
gujaf-329	52	23	department	department	PROPN
gujaf-329	52	24	of	of	ADP
gujaf-329	52	25	accounting	accounting	NOUN
gujaf-329	52	26	,	,	PUNCT
gujaf-329	52	27	ahmadu	ahmadu	PROPN
gujaf-329	52	28	bello	bello	PROPN
gujaf-329	52	29	university	university	PROPN
gujaf-329	52	30	zaria	zaria	PROPN
gujaf-329	52	31	.	.	PUNCT
gujaf-329	53	1	dr	dr	PROPN
gujaf-329	53	2	.	.	PROPN
gujaf-329	53	3	aisha	aisha	PROPN
gujaf-329	53	4	nuhu	nuhu	PROPN
gujaf-329	53	5	muhammad	muhammad	PROPN
gujaf-329	53	6	department	department	PROPN
gujaf-329	53	7	of	of	ADP
gujaf-329	53	8	accounting	accounting	PROPN
gujaf-329	53	9	,	,	PUNCT
gujaf-329	53	10	ahmadu	ahmadu	PROPN
gujaf-329	53	11	bello	bello	PROPN
gujaf-329	53	12	university	university	PROPN
gujaf-329	53	13	zaria	zaria	PROPN
gujaf-329	53	14	.	.	PUNCT
gujaf-329	54	1	dr	dr	PROPN
gujaf-329	54	2	.	.	PROPN
gujaf-329	54	3	lawal	lawal	PROPN
gujaf-329	54	4	muhammad	muhammad	PROPN
gujaf-329	54	5	department	department	PROPN
gujaf-329	54	6	of	of	ADP
gujaf-329	54	7	accounting	accounting	PROPN
gujaf-329	54	8	,	,	PUNCT
gujaf-329	54	9	ahmadu	ahmadu	PROPN
gujaf-329	54	10	bello	bello	PROPN
gujaf-329	54	11	university	university	PROPN
gujaf-329	54	12	zaria	zaria	PROPN
gujaf-329	54	13	.	.	PUNCT
gujaf-329	55	1	dr	dr	PROPN
gujaf-329	55	2	.	.	PROPN
gujaf-329	55	3	bashir	bashir	PROPN
gujaf-329	55	4	umar	umar	PROPN
gujaf-329	55	5	farouk	farouk	PROPN
gujaf-329	55	6	department	department	PROPN
gujaf-329	55	7	of	of	ADP
gujaf-329	55	8	economics	economic	NOUN
gujaf-329	55	9	,	,	PUNCT
gujaf-329	55	10	federal	federal	ADJ
gujaf-329	55	11	university	university	NOUN
gujaf-329	55	12	gusau	gusau	PROPN
gujaf-329	55	13	,	,	PUNCT
gujaf-329	55	14	zamfara	zamfara	PROPN
gujaf-329	55	15	state	state	PROPN
gujaf-329	55	16	.	.	PUNCT
gujaf-329	56	1	dr	dr	PROPN
gujaf-329	56	2	emmanuel	emmanuel	PROPN
gujaf-329	56	3	omokhuale	omokhuale	PROPN
gujaf-329	56	4	department	department	PROPN
gujaf-329	56	5	of	of	ADP
gujaf-329	56	6	mathematics	mathematics	PROPN
gujaf-329	56	7	,	,	PUNCT
gujaf-329	56	8	federal	federal	ADJ
gujaf-329	56	9	university	university	NOUN
gujaf-329	56	10	gusau	gusau	NOUN
gujaf-329	56	11	,	,	PUNCT
gujaf-329	56	12	zamfara	zamfara	PROPN
gujaf-329	56	13	.	.	PUNCT
gujaf-329	57	1	state	state	PROPN
gujaf-329	57	2	advisory	advisory	PROPN
gujaf-329	57	3	board	board	NOUN
gujaf-329	57	4	members	members	PROPN
gujaf-329	57	5	prof	prof	PROPN
gujaf-329	57	6	.	.	PUNCT
gujaf-329	58	1	kabiru	kabiru	PROPN
gujaf-329	58	2	isah	isah	PROPN
gujaf-329	58	3	dandago	dandago	PROPN
gujaf-329	58	4	,	,	PUNCT
gujaf-329	58	5	bayero	bayero	PROPN
gujaf-329	58	6	university	university	PROPN
gujaf-329	58	7	kano	kano	PROPN
gujaf-329	58	8	,	,	PUNCT
gujaf-329	58	9	kano	kano	PROPN
gujaf-329	58	10	state	state	PROPN
gujaf-329	58	11	.	.	PUNCT
gujaf-329	59	1	prof	prof	PROPN
gujaf-329	59	2	a	a	DET
gujaf-329	59	3	m	m	NOUN
gujaf-329	59	4	bashir	bashir	NOUN
gujaf-329	59	5	,	,	PUNCT
gujaf-329	59	6	usmanu	usmanu	PROPN
gujaf-329	59	7	danfodiyo	danfodiyo	PROPN
gujaf-329	59	8	university	university	PROPN
gujaf-329	59	9	sokoto	sokoto	PROPN
gujaf-329	59	10	,	,	PUNCT
gujaf-329	59	11	sokoto	sokoto	PROPN
gujaf-329	59	12	state	state	PROPN
gujaf-329	59	13	.	.	PUNCT
gujaf-329	60	1	prof	prof	PROPN
gujaf-329	60	2	.	.	PUNCT
gujaf-329	61	1	muhammad	muhammad	PROPN
gujaf-329	61	2	tanko	tanko	PROPN
gujaf-329	61	3	,	,	PUNCT
gujaf-329	61	4	kaduna	kaduna	PROPN
gujaf-329	61	5	state	state	PROPN
gujaf-329	61	6	university	university	PROPN
gujaf-329	61	7	,	,	PUNCT
gujaf-329	61	8	kaduna	kaduna	PROPN
gujaf-329	61	9	.	.	PROPN
gujaf-329	61	10	prof	prof	PROPN
gujaf-329	61	11	.	.	PUNCT
gujaf-329	61	12	bayero	bayero	PROPN
gujaf-329	62	1	a	a	DET
gujaf-329	62	2	m	m	NOUN
gujaf-329	62	3	sabir	sabir	NOUN
gujaf-329	62	4	,	,	PUNCT
gujaf-329	62	5	usmanu	usmanu	PROPN
gujaf-329	62	6	danfodiyo	danfodiyo	PROPN
gujaf-329	62	7	university	university	PROPN
gujaf-329	62	8	sokoto	sokoto	PROPN
gujaf-329	62	9	,	,	PUNCT
gujaf-329	62	10	sokoto	sokoto	PROPN
gujaf-329	62	11	state	state	PROPN
gujaf-329	62	12	.	.	PUNCT
gujaf-329	63	1	prof	prof	PROPN
gujaf-329	63	2	.	.	PUNCT
gujaf-329	64	1	aliyu	aliyu	PROPN
gujaf-329	64	2	sulaiman	sulaiman	PROPN
gujaf-329	64	3	kantudu	kantudu	PROPN
gujaf-329	64	4	,	,	PUNCT
gujaf-329	64	5	bayero	bayero	PROPN
gujaf-329	64	6	university	university	PROPN
gujaf-329	64	7	kano	kano	PROPN
gujaf-329	64	8	,	,	PUNCT
gujaf-329	64	9	kano	kano	PROPN
gujaf-329	64	10	state	state	PROPN
gujaf-329	64	11	.	.	PUNCT
gujaf-329	65	1	editorial	editorial	PROPN
gujaf-329	65	2	secretary	secretary	PROPN
gujaf-329	65	3	yazid	yazid	PROPN
gujaf-329	65	4	kabir	kabir	PROPN
gujaf-329	65	5	ibrahim	ibrahim	PROPN
gujaf-329	65	6	department	department	PROPN
gujaf-329	65	7	of	of	ADP
gujaf-329	65	8	accounting	accounting	NOUN
gujaf-329	65	9	and	and	CCONJ
gujaf-329	65	10	finance	finance	NOUN
gujaf-329	65	11	,	,	PUNCT
gujaf-329	65	12	federal	federal	ADJ
gujaf-329	65	13	university	university	NOUN
gujaf-329	65	14	gusau	gusau	PROPN
gujaf-329	65	15	,	,	PUNCT
gujaf-329	65	16	zamfara	zamfara	PROPN
gujaf-329	65	17	state	state	PROPN
gujaf-329	65	18	.	.	PUNCT
gujaf-329	66	1	gusau	gusau	PROPN
gujaf-329	66	2	journal	journal	PROPN
gujaf-329	66	3	of	of	ADP
gujaf-329	66	4	accounting	accounting	NOUN
gujaf-329	66	5	and	and	CCONJ
gujaf-329	66	6	finance	finance	NOUN
gujaf-329	66	7	,	,	PUNCT
gujaf-329	66	8	vol	vol	NOUN
gujaf-329	66	9	.	.	PROPN
gujaf-329	66	10	5	5	NUM
gujaf-329	66	11	,	,	PUNCT
gujaf-329	66	12	issue	issue	NOUN
gujaf-329	66	13	2	2	NUM
gujaf-329	66	14	,	,	PUNCT
gujaf-329	66	15	october	october	PROPN
gujaf-329	66	16	,	,	PUNCT
gujaf-329	66	17	2024	2024	NUM
gujaf-329	66	18	vi	vi	NOUN
gujaf-329	66	19	call	call	NOUN
gujaf-329	66	20	for	for	ADP
gujaf-329	66	21	papers	paper	NOUN
gujaf-329	66	22	the	the	DET
gujaf-329	66	23	editorial	editorial	ADJ
gujaf-329	66	24	board	board	NOUN
gujaf-329	66	25	of	of	ADP
gujaf-329	66	26	gusau	gusau	PROPN
gujaf-329	66	27	journal	journal	PROPN
gujaf-329	66	28	of	of	ADP
gujaf-329	66	29	accounting	accounting	NOUN
gujaf-329	66	30	and	and	CCONJ
gujaf-329	66	31	finance	finance	NOUN
gujaf-329	66	32	(	(	PUNCT
gujaf-329	66	33	gujaf	gujaf	NOUN
gujaf-329	66	34	)	)	PUNCT
gujaf-329	66	35	is	be	AUX
gujaf-329	66	36	hereby	hereby	ADV
gujaf-329	66	37	inviting	invite	VERB
gujaf-329	66	38	authors	author	NOUN
gujaf-329	66	39	to	to	PART
gujaf-329	66	40	submit	submit	VERB
gujaf-329	66	41	their	their	PRON
gujaf-329	66	42	unpublished	unpublished	ADJ
gujaf-329	66	43	manuscript	manuscript	NOUN
gujaf-329	66	44	for	for	ADP
gujaf-329	66	45	publication	publication	NOUN
gujaf-329	66	46	.	.	PUNCT
gujaf-329	67	1	the	the	DET
gujaf-329	67	2	journal	journal	NOUN
gujaf-329	67	3	is	be	AUX
gujaf-329	67	4	published	publish	VERB
gujaf-329	67	5	in	in	ADP
gujaf-329	67	6	two	two	NUM
gujaf-329	67	7	issues	issue	NOUN
gujaf-329	67	8	of	of	ADP
gujaf-329	67	9	april	april	PROPN
gujaf-329	67	10	and	and	CCONJ
gujaf-329	67	11	october	october	PROPN
gujaf-329	67	12	annually	annually	ADV
gujaf-329	67	13	.	.	PUNCT
gujaf-329	68	1	gujaf	gujaf	NOUN
gujaf-329	68	2	is	be	AUX
gujaf-329	68	3	a	a	DET
gujaf-329	68	4	double	double	ADJ
gujaf-329	68	5	-	-	PUNCT
gujaf-329	68	6	blind	blind	ADJ
gujaf-329	68	7	peer	peer	NOUN
gujaf-329	68	8	reviewed	review	VERB
gujaf-329	68	9	journal	journal	NOUN
gujaf-329	68	10	published	publish	VERB
gujaf-329	68	11	by	by	ADP
gujaf-329	68	12	the	the	DET
gujaf-329	68	13	department	department	NOUN
gujaf-329	68	14	of	of	ADP
gujaf-329	68	15	accounting	accounting	NOUN
gujaf-329	68	16	and	and	CCONJ
gujaf-329	68	17	finance	finance	NOUN
gujaf-329	68	18	,	,	PUNCT
gujaf-329	68	19	faculty	faculty	NOUN
gujaf-329	68	20	of	of	ADP
gujaf-329	68	21	management	management	NOUN
gujaf-329	68	22	and	and	CCONJ
gujaf-329	68	23	social	social	ADJ
gujaf-329	68	24	sciences	science	NOUN
gujaf-329	68	25	,	,	PUNCT
gujaf-329	68	26	federal	federal	ADJ
gujaf-329	68	27	university	university	NOUN
gujaf-329	68	28	gusau	gusau	NOUN
gujaf-329	68	29	,	,	PUNCT
gujaf-329	68	30	zamfara	zamfara	PROPN
gujaf-329	68	31	state	state	PROPN
gujaf-329	68	32	nigeria	nigeria	PROPN
gujaf-329	68	33	the	the	DET
gujaf-329	68	34	journal	journal	PROPN
gujaf-329	68	35	accepts	accept	VERB
gujaf-329	68	36	papers	paper	NOUN
gujaf-329	68	37	in	in	ADP
gujaf-329	68	38	all	all	DET
gujaf-329	68	39	areas	area	NOUN
gujaf-329	68	40	of	of	ADP
gujaf-329	68	41	accounting	accounting	NOUN
gujaf-329	68	42	and	and	CCONJ
gujaf-329	68	43	finance	finance	NOUN
gujaf-329	68	44	for	for	ADP
gujaf-329	68	45	publication	publication	NOUN
gujaf-329	68	46	which	which	PRON
gujaf-329	68	47	include	include	VERB
gujaf-329	68	48	:	:	PUNCT
gujaf-329	68	49	accounting	accounting	NOUN
gujaf-329	68	50	standards	standard	NOUN
gujaf-329	68	51	,	,	PUNCT
gujaf-329	68	52	accounting	account	VERB
gujaf-329	68	53	information	information	NOUN
gujaf-329	68	54	system	system	NOUN
gujaf-329	68	55	,	,	PUNCT
gujaf-329	68	56	financial	financial	ADJ
gujaf-329	68	57	reporting	reporting	NOUN
gujaf-329	68	58	,	,	PUNCT
gujaf-329	68	59	earnings	earning	NOUN
gujaf-329	68	60	management	management	NOUN
gujaf-329	68	61	,	,	PUNCT
gujaf-329	68	62	,	,	PUNCT
gujaf-329	68	63	auditing	auditing	NOUN
gujaf-329	68	64	and	and	CCONJ
gujaf-329	68	65	investigation	investigation	NOUN
gujaf-329	68	66	,	,	PUNCT
gujaf-329	68	67	auditing	auditing	NOUN
gujaf-329	68	68	and	and	CCONJ
gujaf-329	68	69	standards	standard	NOUN
gujaf-329	68	70	,	,	PUNCT
gujaf-329	68	71	public	public	ADJ
gujaf-329	68	72	sector	sector	NOUN
gujaf-329	68	73	accounting	accounting	NOUN
gujaf-329	68	74	and	and	CCONJ
gujaf-329	68	75	auditing	auditing	NOUN
gujaf-329	68	76	,	,	PUNCT
gujaf-329	68	77	taxation	taxation	NOUN
gujaf-329	68	78	and	and	CCONJ
gujaf-329	68	79	revenue	revenue	NOUN
gujaf-329	68	80	administration	administration	NOUN
gujaf-329	68	81	,	,	PUNCT
gujaf-329	68	82	corporate	corporate	ADJ
gujaf-329	68	83	governance	governance	NOUN
gujaf-329	68	84	issues	issue	NOUN
gujaf-329	68	85	,	,	PUNCT
gujaf-329	68	86	corporate	corporate	ADJ
gujaf-329	68	87	social	social	ADJ
gujaf-329	68	88	responsibility	responsibility	NOUN
gujaf-329	68	89	,	,	PUNCT
gujaf-329	68	90	sustainability	sustainability	NOUN
gujaf-329	68	91	and	and	CCONJ
gujaf-329	68	92	environmental	environmental	ADJ
gujaf-329	68	93	reporting	reporting	NOUN
gujaf-329	68	94	issue	issue	NOUN
gujaf-329	68	95	,	,	PUNCT
gujaf-329	68	96	information	information	NOUN
gujaf-329	68	97	and	and	CCONJ
gujaf-329	68	98	communication	communication	NOUN
gujaf-329	68	99	technology	technology	NOUN
gujaf-329	68	100	issues	issue	NOUN
gujaf-329	68	101	,	,	PUNCT
gujaf-329	68	102	bankruptcy	bankruptcy	NOUN
gujaf-329	68	103	prediction	prediction	NOUN
gujaf-329	68	104	,	,	PUNCT
gujaf-329	68	105	corporate	corporate	ADJ
gujaf-329	68	106	finance	finance	NOUN
gujaf-329	68	107	,	,	PUNCT
gujaf-329	68	108	personal	personal	ADJ
gujaf-329	68	109	finance	finance	NOUN
gujaf-329	68	110	,	,	PUNCT
gujaf-329	68	111	merger	merger	NOUN
gujaf-329	68	112	and	and	CCONJ
gujaf-329	68	113	acquisitions	acquisition	NOUN
gujaf-329	68	114	,	,	PUNCT
gujaf-329	68	115	capital	capital	NOUN
gujaf-329	68	116	structure	structure	NOUN
gujaf-329	68	117	,	,	PUNCT
gujaf-329	68	118	working	work	VERB
gujaf-329	68	119	capital	capital	NOUN
gujaf-329	68	120	management	management	NOUN
gujaf-329	68	121	,	,	PUNCT
gujaf-329	68	122	enterprises	enterprise	NOUN
gujaf-329	68	123	risk	risk	NOUN
gujaf-329	68	124	management	management	NOUN
gujaf-329	68	125	,	,	PUNCT
gujaf-329	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-329	68	127	,	,	PUNCT
gujaf-329	68	128	international	international	ADJ
gujaf-329	68	129	business	business	NOUN
gujaf-329	68	130	accounting	accounting	NOUN
gujaf-329	68	131	and	and	CCONJ
gujaf-329	68	132	finance	finance	NOUN
gujaf-329	68	133	,	,	PUNCT
gujaf-329	68	134	banking	banking	NOUN
gujaf-329	68	135	crises	crisis	NOUN
gujaf-329	68	136	,	,	PUNCT
gujaf-329	68	137	bank	bank	NOUN
gujaf-329	68	138	’s	’s	PART
gujaf-329	68	139	profitability	profitability	NOUN
gujaf-329	68	140	,	,	PUNCT
gujaf-329	68	141	risk	risk	NOUN
gujaf-329	68	142	and	and	CCONJ
gujaf-329	68	143	insurance	insurance	NOUN
gujaf-329	68	144	issue	issue	NOUN
gujaf-329	68	145	,	,	PUNCT
gujaf-329	68	146	islamic	islamic	ADJ
gujaf-329	68	147	finance	finance	NOUN
gujaf-329	68	148	,	,	PUNCT
gujaf-329	68	149	conventional	conventional	ADJ
gujaf-329	68	150	and	and	CCONJ
gujaf-329	68	151	islamic	islamic	ADJ
gujaf-329	68	152	banks	bank	NOUN
gujaf-329	68	153	and	and	CCONJ
gujaf-329	68	154	so	so	ADV
gujaf-329	68	155	forth	forth	ADV
gujaf-329	68	156	.	.	PUNCT
gujaf-329	69	1	guidelines	guideline	NOUN
gujaf-329	69	2	for	for	ADP
gujaf-329	69	3	submission	submission	NOUN
gujaf-329	69	4	and	and	CCONJ
gujaf-329	69	5	manuscript	manuscript	NOUN
gujaf-329	69	6	format	format	VERB
gujaf-329	69	7	the	the	DET
gujaf-329	69	8	submission	submission	NOUN
gujaf-329	69	9	language	language	NOUN
gujaf-329	69	10	is	be	AUX
gujaf-329	69	11	english	english	PROPN
gujaf-329	69	12	and	and	CCONJ
gujaf-329	69	13	must	must	AUX
gujaf-329	69	14	be	be	AUX
gujaf-329	69	15	a	a	DET
gujaf-329	69	16	well	well	ADV
gujaf-329	69	17	-	-	PUNCT
gujaf-329	69	18	researched	research	VERB
gujaf-329	69	19	original	original	ADJ
gujaf-329	69	20	manuscript	manuscript	NOUN
gujaf-329	69	21	that	that	PRON
gujaf-329	69	22	has	have	AUX
gujaf-329	69	23	not	not	PART
gujaf-329	69	24	previously	previously	ADV
gujaf-329	69	25	been	be	AUX
gujaf-329	69	26	submitted	submit	VERB
gujaf-329	69	27	elsewhere	elsewhere	ADV
gujaf-329	69	28	for	for	ADP
gujaf-329	69	29	publication	publication	NOUN
gujaf-329	69	30	.	.	PUNCT
gujaf-329	70	1	the	the	DET
gujaf-329	70	2	paper	paper	NOUN
gujaf-329	70	3	should	should	AUX
gujaf-329	70	4	not	not	PART
gujaf-329	70	5	exceed	exceed	VERB
gujaf-329	70	6	more	more	ADJ
gujaf-329	70	7	than	than	ADP
gujaf-329	70	8	15	15	NUM
gujaf-329	70	9	pages	page	NOUN
gujaf-329	70	10	on	on	ADP
gujaf-329	70	11	a4	a4	NOUN
gujaf-329	70	12	type	type	NOUN
gujaf-329	70	13	paper	paper	NOUN
gujaf-329	70	14	in	in	ADP
gujaf-329	70	15	ms	ms	ADJ
gujaf-329	70	16	-	-	PUNCT
gujaf-329	70	17	word	word	NOUN
gujaf-329	70	18	format	format	NOUN
gujaf-329	70	19	,	,	PUNCT
gujaf-329	70	20	1.5	1.5	NUM
gujaf-329	70	21	-	-	PUNCT
gujaf-329	70	22	line	line	NOUN
gujaf-329	70	23	spacing	spacing	NOUN
gujaf-329	70	24	,	,	PUNCT
gujaf-329	70	25	12	12	NUM
gujaf-329	70	26	font	font	NOUN
gujaf-329	70	27	size	size	NOUN
gujaf-329	70	28	in	in	ADP
gujaf-329	70	29	times	time	NOUN
gujaf-329	70	30	new	new	ADJ
gujaf-329	70	31	roman	roman	NOUN
gujaf-329	70	32	.	.	PUNCT
gujaf-329	71	1	manuscript	manuscript	NOUN
gujaf-329	71	2	should	should	AUX
gujaf-329	71	3	be	be	AUX
gujaf-329	71	4	tested	test	VERB
gujaf-329	71	5	for	for	ADP
gujaf-329	71	6	plagiarism	plagiarism	NOUN
gujaf-329	71	7	before	before	ADP
gujaf-329	71	8	submission	submission	NOUN
gujaf-329	71	9	,	,	PUNCT
gujaf-329	71	10	as	as	SCONJ
gujaf-329	71	11	the	the	DET
gujaf-329	71	12	maximum	maximum	ADJ
gujaf-329	71	13	similarity	similarity	NOUN
gujaf-329	71	14	index	index	NOUN
gujaf-329	71	15	acceptable	acceptable	ADJ
gujaf-329	71	16	by	by	ADP
gujaf-329	71	17	gujaf	gujaf	NOUN
gujaf-329	71	18	is	be	AUX
gujaf-329	71	19	25	25	NUM
gujaf-329	71	20	percent	percent	NOUN
gujaf-329	71	21	.	.	PUNCT
gujaf-329	72	1	furthermore	furthermore	ADV
gujaf-329	72	2	,	,	PUNCT
gujaf-329	72	3	the	the	DET
gujaf-329	72	4	length	length	NOUN
gujaf-329	72	5	of	of	ADP
gujaf-329	72	6	a	a	DET
gujaf-329	72	7	complete	complete	ADJ
gujaf-329	72	8	article	article	NOUN
gujaf-329	72	9	should	should	AUX
gujaf-329	72	10	not	not	PART
gujaf-329	72	11	exceed	exceed	VERB
gujaf-329	72	12	5000	5000	NUM
gujaf-329	72	13	words	word	NOUN
gujaf-329	72	14	including	include	VERB
gujaf-329	72	15	an	an	DET
gujaf-329	72	16	abstract	abstract	NOUN
gujaf-329	72	17	of	of	ADP
gujaf-329	72	18	not	not	PART
gujaf-329	72	19	more	more	ADJ
gujaf-329	72	20	than	than	ADP
gujaf-329	72	21	250	250	NUM
gujaf-329	72	22	words	word	NOUN
gujaf-329	72	23	with	with	ADP
gujaf-329	72	24	a	a	DET
gujaf-329	72	25	minimum	minimum	NOUN
gujaf-329	72	26	of	of	ADP
gujaf-329	72	27	four	four	NUM
gujaf-329	72	28	key	key	ADJ
gujaf-329	72	29	words	word	NOUN
gujaf-329	72	30	immediately	immediately	ADV
gujaf-329	72	31	after	after	ADP
gujaf-329	72	32	the	the	DET
gujaf-329	72	33	abstract	abstract	NOUN
gujaf-329	72	34	.	.	PUNCT
gujaf-329	73	1	all	all	DET
gujaf-329	73	2	references	reference	NOUN
gujaf-329	73	3	including	include	VERB
gujaf-329	73	4	in	in	ADP
gujaf-329	73	5	text	text	NOUN
gujaf-329	73	6	citation	citation	NOUN
gujaf-329	73	7	and	and	CCONJ
gujaf-329	73	8	reference	reference	NOUN
gujaf-329	73	9	list	list	NOUN
gujaf-329	73	10	,	,	PUNCT
gujaf-329	73	11	tables	table	NOUN
gujaf-329	73	12	and	and	CCONJ
gujaf-329	73	13	figures	figure	NOUN
gujaf-329	73	14	should	should	AUX
gujaf-329	73	15	be	be	AUX
gujaf-329	73	16	in	in	ADP
gujaf-329	73	17	line	line	NOUN
gujaf-329	73	18	with	with	ADP
gujaf-329	73	19	apa	apa	PROPN
gujaf-329	73	20	7th	7th	PROPN
gujaf-329	73	21	edition	edition	NOUN
gujaf-329	73	22	publication	publication	NOUN
gujaf-329	73	23	manual	manual	NOUN
gujaf-329	73	24	.	.	PUNCT
gujaf-329	74	1	finally	finally	ADV
gujaf-329	74	2	,	,	PUNCT
gujaf-329	74	3	manuscript	manuscript	NOUN
gujaf-329	74	4	should	should	AUX
gujaf-329	74	5	be	be	AUX
gujaf-329	74	6	send	send	VERB
gujaf-329	74	7	to	to	ADP
gujaf-329	74	8	our	our	PRON
gujaf-329	74	9	email	email	NOUN
gujaf-329	74	10	address	address	NOUN
gujaf-329	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-329	74	12	and	and	CCONJ
gujaf-329	74	13	a	a	DET
gujaf-329	74	14	copy	copy	NOUN
gujaf-329	74	15	to	to	ADP
gujaf-329	74	16	our	our	PRON
gujaf-329	74	17	website	website	NOUN
gujaf-329	74	18	on	on	ADP
gujaf-329	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-329	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-329	74	21	gusau	gusau	ADJ
gujaf-329	74	22	journal	journal	NOUN
gujaf-329	74	23	of	of	ADP
gujaf-329	74	24	accounting	accounting	NOUN
gujaf-329	74	25	and	and	CCONJ
gujaf-329	74	26	finance	finance	NOUN
gujaf-329	74	27	,	,	PUNCT
gujaf-329	74	28	vol	vol	NOUN
gujaf-329	74	29	.	.	PROPN
gujaf-329	74	30	5	5	NUM
gujaf-329	74	31	,	,	PUNCT
gujaf-329	74	32	issue	issue	NOUN
gujaf-329	74	33	2	2	NUM
gujaf-329	74	34	,	,	PUNCT
gujaf-329	74	35	october	october	PROPN
gujaf-329	74	36	,	,	PUNCT
gujaf-329	74	37	2024	2024	NUM
gujaf-329	74	38	vii	vii	PROPN
gujaf-329	74	39	publication	publication	NOUN
gujaf-329	74	40	procedure	procedure	NOUN
gujaf-329	74	41	after	after	ADP
gujaf-329	74	42	receiving	receive	VERB
gujaf-329	74	43	a	a	DET
gujaf-329	74	44	manuscript	manuscript	NOUN
gujaf-329	74	45	that	that	PRON
gujaf-329	74	46	is	be	AUX
gujaf-329	74	47	within	within	ADP
gujaf-329	74	48	the	the	DET
gujaf-329	74	49	similarity	similarity	NOUN
gujaf-329	74	50	index	index	NOUN
gujaf-329	74	51	threshold	threshold	NOUN
gujaf-329	74	52	,	,	PUNCT
gujaf-329	74	53	a	a	DET
gujaf-329	74	54	confirmation	confirmation	NOUN
gujaf-329	74	55	email	email	NOUN
gujaf-329	74	56	will	will	AUX
gujaf-329	74	57	be	be	AUX
gujaf-329	74	58	send	send	VERB
gujaf-329	74	59	together	together	ADV
gujaf-329	74	60	with	with	ADP
gujaf-329	74	61	a	a	DET
gujaf-329	74	62	request	request	NOUN
gujaf-329	74	63	to	to	PART
gujaf-329	74	64	pay	pay	VERB
gujaf-329	74	65	a	a	DET
gujaf-329	74	66	review	review	NOUN
gujaf-329	74	67	proceeding	proceeding	NOUN
gujaf-329	74	68	fee	fee	NOUN
gujaf-329	74	69	.	.	PUNCT
gujaf-329	75	1	at	at	ADP
gujaf-329	75	2	this	this	DET
gujaf-329	75	3	point	point	NOUN
gujaf-329	75	4	,	,	PUNCT
gujaf-329	75	5	the	the	DET
gujaf-329	75	6	editorial	editorial	ADJ
gujaf-329	75	7	board	board	NOUN
gujaf-329	75	8	will	will	AUX
gujaf-329	75	9	take	take	VERB
gujaf-329	75	10	a	a	DET
gujaf-329	75	11	decision	decision	NOUN
gujaf-329	75	12	on	on	ADP
gujaf-329	75	13	accepting	accept	VERB
gujaf-329	75	14	,	,	PUNCT
gujaf-329	75	15	rejecting	reject	VERB
gujaf-329	75	16	or	or	CCONJ
gujaf-329	75	17	making	make	VERB
gujaf-329	75	18	a	a	DET
gujaf-329	75	19	resubmission	resubmission	NOUN
gujaf-329	75	20	of	of	ADP
gujaf-329	75	21	the	the	DET
gujaf-329	75	22	manuscript	manuscript	NOUN
gujaf-329	75	23	based	base	VERB
gujaf-329	75	24	on	on	ADP
gujaf-329	75	25	the	the	DET
gujaf-329	75	26	outcome	outcome	NOUN
gujaf-329	75	27	of	of	ADP
gujaf-329	75	28	the	the	DET
gujaf-329	75	29	double	double	ADJ
gujaf-329	75	30	-	-	PUNCT
gujaf-329	75	31	blind	blind	ADJ
gujaf-329	75	32	peer	peer	NOUN
gujaf-329	75	33	review	review	NOUN
gujaf-329	75	34	.	.	PUNCT
gujaf-329	76	1	those	those	DET
gujaf-329	76	2	authors	author	NOUN
gujaf-329	76	3	whose	whose	DET
gujaf-329	76	4	manuscript	manuscript	NOUN
gujaf-329	76	5	were	be	AUX
gujaf-329	76	6	accepted	accept	VERB
gujaf-329	76	7	for	for	ADP
gujaf-329	76	8	publication	publication	NOUN
gujaf-329	76	9	will	will	AUX
gujaf-329	76	10	be	be	AUX
gujaf-329	76	11	asked	ask	VERB
gujaf-329	76	12	to	to	PART
gujaf-329	76	13	pay	pay	VERB
gujaf-329	76	14	a	a	DET
gujaf-329	76	15	publication	publication	NOUN
gujaf-329	76	16	fee	fee	NOUN
gujaf-329	76	17	,	,	PUNCT
gujaf-329	76	18	after	after	ADP
gujaf-329	76	19	effecting	effect	VERB
gujaf-329	76	20	all	all	DET
gujaf-329	76	21	suggested	suggest	VERB
gujaf-329	76	22	corrections	correction	NOUN
gujaf-329	76	23	and	and	CCONJ
gujaf-329	76	24	changes	change	NOUN
gujaf-329	76	25	made	make	VERB
gujaf-329	76	26	on	on	ADP
gujaf-329	76	27	the	the	DET
gujaf-329	76	28	manuscript	manuscript	NOUN
gujaf-329	76	29	.	.	PUNCT
gujaf-329	77	1	all	all	DET
gujaf-329	77	2	corrected	correct	VERB
gujaf-329	77	3	papers	paper	NOUN
gujaf-329	77	4	returned	return	VERB
gujaf-329	77	5	within	within	ADP
gujaf-329	77	6	the	the	DET
gujaf-329	77	7	specified	specify	VERB
gujaf-329	77	8	time	time	NOUN
gujaf-329	77	9	frame	frame	NOUN
gujaf-329	77	10	will	will	AUX
gujaf-329	77	11	be	be	AUX
gujaf-329	77	12	published	publish	VERB
gujaf-329	77	13	in	in	ADP
gujaf-329	77	14	that	that	DET
gujaf-329	77	15	issue	issue	NOUN
gujaf-329	77	16	.	.	PUNCT
gujaf-329	78	1	payment	payment	NOUN
gujaf-329	78	2	details	detail	NOUN
gujaf-329	78	3	bank	bank	NOUN
gujaf-329	78	4	:	:	PUNCT
gujaf-329	78	5	fcmb	fcmb	PROPN
gujaf-329	78	6	account	account	PROPN
gujaf-329	78	7	number	number	NOUN
gujaf-329	78	8	:	:	PUNCT
gujaf-329	78	9	7278465011	7278465011	NUM
gujaf-329	78	10	account	account	NOUN
gujaf-329	78	11	name	name	NOUN
gujaf-329	78	12	:	:	PUNCT
gujaf-329	78	13	gusau	gusau	PROPN
gujaf-329	78	14	journal	journal	NOUN
gujaf-329	78	15	of	of	ADP
gujaf-329	78	16	accounting	accounting	NOUN
gujaf-329	78	17	and	and	CCONJ
gujaf-329	78	18	finance	finance	NOUN
gujaf-329	78	19	for	for	ADP
gujaf-329	78	20	inquiry	inquiry	NOUN
gujaf-329	78	21	,	,	PUNCT
gujaf-329	78	22	contact	contact	PROPN
gujaf-329	78	23	dr	dr	PROPN
gujaf-329	78	24	.	.	PROPN
gujaf-329	78	25	a.u	a.u	PROPN
gujaf-329	78	26	.	.	PROPN
gujaf-329	78	27	farouk	farouk	PROPN
gujaf-329	78	28	department	department	PROPN
gujaf-329	78	29	of	of	ADP
gujaf-329	78	30	accounting	accounting	NOUN
gujaf-329	78	31	and	and	CCONJ
gujaf-329	78	32	finance	finance	NOUN
gujaf-329	78	33	,	,	PUNCT
gujaf-329	78	34	federal	federal	ADJ
gujaf-329	78	35	university	university	NOUN
gujaf-329	78	36	gusau	gusau	PROPN
gujaf-329	78	37	,	,	PUNCT
gujaf-329	78	38	zamfara	zamfara	PROPN
gujaf-329	78	39	state	state	PROPN
gujaf-329	78	40	.	.	PUNCT
gujaf-329	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-329	80	1	+2348069393824	+2348069393824	PRON
gujaf-329	80	2	for	for	ADP
gujaf-329	80	3	more	more	ADJ
gujaf-329	80	4	information	information	NOUN
gujaf-329	80	5	,	,	PUNCT
gujaf-329	80	6	contact	contact	VERB
gujaf-329	80	7	the	the	DET
gujaf-329	80	8	editor	editor	NOUN
gujaf-329	80	9	-	-	PUNCT
gujaf-329	80	10	in	in	ADP
gujaf-329	80	11	-	-	PUNCT
gujaf-329	80	12	chief	chief	NOUN
gujaf-329	80	13	on	on	ADP
gujaf-329	80	14	+2348067766435	+2348067766435	NUM
gujaf-329	80	15	the	the	DET
gujaf-329	80	16	associate	associate	ADJ
gujaf-329	80	17	editor	editor	NOUN
gujaf-329	80	18	on	on	ADP
gujaf-329	80	19	+2348036057525	+2348036057525	NUM
gujaf-329	80	20	or	or	CCONJ
gujaf-329	80	21	visit	visit	VERB
gujaf-329	80	22	our	our	PRON
gujaf-329	80	23	website	website	NOUN
gujaf-329	80	24	on	on	ADP
gujaf-329	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-329	80	26	or	or	CCONJ
gujaf-329	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-329	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-329	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-329	80	30	gusau	gusau	ADJ
gujaf-329	80	31	journal	journal	NOUN
gujaf-329	80	32	of	of	ADP
gujaf-329	80	33	accounting	accounting	NOUN
gujaf-329	80	34	and	and	CCONJ
gujaf-329	80	35	finance	finance	NOUN
gujaf-329	80	36	,	,	PUNCT
gujaf-329	80	37	vol	vol	NOUN
gujaf-329	80	38	.	.	PROPN
gujaf-329	80	39	5	5	NUM
gujaf-329	80	40	,	,	PUNCT
gujaf-329	80	41	issue	issue	NOUN
gujaf-329	80	42	2	2	NUM
gujaf-329	80	43	,	,	PUNCT
gujaf-329	80	44	october	october	PROPN
gujaf-329	80	45	,	,	PUNCT
gujaf-329	80	46	2024	2024	NUM
gujaf-329	80	47	viii	viii	NOUN
gujaf-329	80	48	table	table	NOUN
gujaf-329	80	49	of	of	ADP
gujaf-329	80	50	contents	content	NOUN
gujaf-329	80	51	the	the	DET
gujaf-329	80	52	impact	impact	NOUN
gujaf-329	80	53	of	of	ADP
gujaf-329	80	54	gender	gender	NOUN
gujaf-329	80	55	diversity	diversity	NOUN
gujaf-329	80	56	on	on	ADP
gujaf-329	80	57	earnings	earning	NOUN
gujaf-329	80	58	quality	quality	NOUN
gujaf-329	80	59	of	of	ADP
gujaf-329	80	60	listed	list	VERB
gujaf-329	80	61	financial	financial	ADJ
gujaf-329	80	62	services	service	NOUN
gujaf-329	80	63	firms	firm	NOUN
gujaf-329	80	64	in	in	ADP
gujaf-329	80	65	nigeria	nigeria	PROPN
gujaf-329	80	66	:	:	PUNCT
gujaf-329	80	67	analysis	analysis	NOUN
gujaf-329	80	68	of	of	ADP
gujaf-329	80	69	two	two	NUM
gujaf-329	80	70	-	-	PUNCT
gujaf-329	80	71	stage	stage	NOUN
gujaf-329	80	72	least	least	ADJ
gujaf-329	80	73	squares	square	NOUN
gujaf-329	80	74	joseph	joseph	PROPN
gujaf-329	80	75	olorunfemi	olorunfemi	PROPN
gujaf-329	80	76	akande	akande	PROPN
gujaf-329	80	77	,	,	PUNCT
gujaf-329	80	78	phd	phd	NOUN
gujaf-329	80	79	…	…	PUNCT
gujaf-329	80	80	…	…	PUNCT
gujaf-329	80	81	…	…	PUNCT
gujaf-329	80	82	…	…	PUNCT
gujaf-329	80	83	…	…	PUNCT
gujaf-329	80	84	…	…	PUNCT
gujaf-329	80	85	…	…	PUNCT
gujaf-329	80	86	…	…	PUNCT
gujaf-329	80	87	…	…	PUNCT
gujaf-329	80	88	…	…	PUNCT
gujaf-329	80	89	…	…	PUNCT
gujaf-329	80	90	…	…	PUNCT
gujaf-329	80	91	…	…	PUNCT
gujaf-329	80	92	…	…	PUNCT
gujaf-329	80	93	…	…	PUNCT
gujaf-329	80	94	…	…	PUNCT
gujaf-329	80	95	…	…	PUNCT
gujaf-329	80	96	…	…	PUNCT
gujaf-329	80	97	…	…	PUNCT
gujaf-329	80	98	…	…	PUNCT
gujaf-329	80	99	…	…	PUNCT
gujaf-329	80	100	..	..	SYM
gujaf-329	80	101	1	1	NUM
gujaf-329	80	102	-	-	SYM
gujaf-329	80	103	18	18	NUM
gujaf-329	80	104	the	the	DET
gujaf-329	80	105	impact	impact	NOUN
gujaf-329	80	106	of	of	ADP
gujaf-329	80	107	audit	audit	NOUN
gujaf-329	80	108	quality	quality	NOUN
gujaf-329	80	109	on	on	ADP
gujaf-329	80	110	firm	firm	NOUN
gujaf-329	80	111	’s	’s	PART
gujaf-329	80	112	performance	performance	NOUN
gujaf-329	80	113	of	of	ADP
gujaf-329	80	114	listed	list	VERB
gujaf-329	80	115	consumer	consumer	NOUN
gujaf-329	80	116	goods	good	NOUN
gujaf-329	80	117	firms	firm	NOUN
gujaf-329	80	118	in	in	ADP
gujaf-329	80	119	nigeria	nigeria	PROPN
gujaf-329	80	120	fatima	fatima	PROPN
gujaf-329	80	121	shehu	shehu	PROPN
gujaf-329	80	122	giwa	giwa	PROPN
gujaf-329	80	123	,	,	PUNCT
gujaf-329	80	124	prof	prof	PROPN
gujaf-329	80	125	.	.	PUNCT
gujaf-329	81	1	benjamin	benjamin	PROPN
gujaf-329	81	2	kumai	kumai	PROPN
gujaf-329	81	3	gugong	gugong	PROPN
gujaf-329	81	4	,	,	PUNCT
gujaf-329	81	5	gloria	gloria	PROPN
gujaf-329	81	6	pam	pam	PROPN
gujaf-329	81	7	dachomo	dachomo	PROPN
gujaf-329	81	8	…	…	X
gujaf-329	81	9	…	…	PUNCT
gujaf-329	81	10	…	…	PUNCT
gujaf-329	81	11	…	…	PUNCT
gujaf-329	81	12	...	...	PUNCT
gujaf-329	81	13	19	19	NUM
gujaf-329	81	14	-	-	SYM
gujaf-329	81	15	33	33	NUM
gujaf-329	81	16	women	woman	NOUN
gujaf-329	81	17	in	in	ADP
gujaf-329	81	18	top	top	ADJ
gujaf-329	81	19	echelon	echelon	NOUN
gujaf-329	81	20	positions	position	NOUN
gujaf-329	81	21	and	and	CCONJ
gujaf-329	81	22	their	their	PRON
gujaf-329	81	23	effects	effect	NOUN
gujaf-329	81	24	on	on	ADP
gujaf-329	81	25	carbon	carbon	NOUN
gujaf-329	81	26	emission	emission	NOUN
gujaf-329	81	27	disclosure	disclosure	NOUN
gujaf-329	81	28	:	:	PUNCT
gujaf-329	81	29	evidence	evidence	NOUN
gujaf-329	81	30	from	from	ADP
gujaf-329	81	31	an	an	DET
gujaf-329	81	32	emerging	emerge	VERB
gujaf-329	81	33	nation	nation	NOUN
gujaf-329	81	34	.	.	PUNCT
gujaf-329	81	35	saheed	sahee	VERB
gujaf-329	81	36	olanrewaju	olanrewaju	ADJ
gujaf-329	81	37	issa	issa	ADJ
gujaf-329	81	38	,	,	PUNCT
gujaf-329	81	39	abdulkadri	abdulkadri	PROPN
gujaf-329	81	40	toyin	toyin	NOUN
gujaf-329	81	41	alabi	alabi	NOUN
gujaf-329	81	42	,	,	PUNCT
gujaf-329	81	43	abdulbaki	abdulbaki	VERB
gujaf-329	81	44	teniola	teniola	PROPN
gujaf-329	81	45	ubandawaki	ubandawaki	PROPN
gujaf-329	81	46	…	…	NUM
gujaf-329	81	47	....	....	SYM
gujaf-329	81	48	34	34	NUM
gujaf-329	81	49	-	-	SYM
gujaf-329	81	50	47	47	NUM
gujaf-329	81	51	ceo	ceo	NOUN
gujaf-329	81	52	characteristics	characteristic	NOUN
gujaf-329	81	53	and	and	CCONJ
gujaf-329	81	54	financial	financial	ADJ
gujaf-329	81	55	performance	performance	NOUN
gujaf-329	81	56	of	of	ADP
gujaf-329	81	57	listed	list	VERB
gujaf-329	81	58	dmbs	dmb	NOUN
gujaf-329	81	59	in	in	ADP
gujaf-329	81	60	nigeria	nigeria	PROPN
gujaf-329	81	61	florence	florence	PROPN
gujaf-329	81	62	bosede	bosede	PROPN
gujaf-329	81	63	ajagbonna	ajagbonna	NOUN
gujaf-329	81	64	,	,	PUNCT
gujaf-329	81	65	benjamin	benjamin	PROPN
gujaf-329	81	66	kumai	kumai	PROPN
gujaf-329	81	67	gugong	gugong	PROPN
gujaf-329	81	68	,	,	PUNCT
gujaf-329	81	69	augustine	augustine	PROPN
gujaf-329	81	70	ayuba	ayuba	PROPN
gujaf-329	81	71	,	,	PUNCT
gujaf-329	81	72	idris	idris	PROPN
gujaf-329	81	73	mohammed	mohammed	PROPN
gujaf-329	81	74	,	,	PUNCT
gujaf-329	81	75	isuwa	isuwa	PROPN
gujaf-329	81	76	dauda	dauda	NOUN
gujaf-329	81	77	…	…	SYM
gujaf-329	81	78	…	…	PUNCT
gujaf-329	81	79	…	…	PUNCT
gujaf-329	81	80	…	…	PUNCT
gujaf-329	81	81	…	…	PUNCT
gujaf-329	81	82	…	…	PUNCT
gujaf-329	81	83	…	…	PUNCT
gujaf-329	81	84	…	…	PUNCT
gujaf-329	81	85	…	…	PUNCT
gujaf-329	81	86	…	…	PUNCT
gujaf-329	81	87	…	…	PUNCT
gujaf-329	81	88	…	…	PUNCT
gujaf-329	81	89	…	…	PUNCT
gujaf-329	81	90	…	…	PUNCT
gujaf-329	81	91	…	…	PUNCT
gujaf-329	81	92	…	…	PUNCT
gujaf-329	81	93	…	…	PUNCT
gujaf-329	81	94	…	…	PUNCT
gujaf-329	81	95	…	…	PUNCT
gujaf-329	81	96	…	…	PUNCT
gujaf-329	81	97	…	…	PUNCT
gujaf-329	81	98	…	…	PUNCT
gujaf-329	81	99	…	…	PUNCT
gujaf-329	81	100	…	…	PUNCT
gujaf-329	81	101	…	…	PUNCT
gujaf-329	81	102	…	…	PUNCT
gujaf-329	81	103	…	…	PUNCT
gujaf-329	81	104	…	…	PUNCT
gujaf-329	81	105	…	…	PUNCT
gujaf-329	81	106	…	…	SYM
gujaf-329	81	107	.48	.48	NUM
gujaf-329	81	108	-	-	SYM
gujaf-329	81	109	69	69	NUM
gujaf-329	81	110	post	post	NOUN
gujaf-329	81	111	covid-19	covid-19	PROPN
gujaf-329	81	112	pandemic	pandemic	ADJ
gujaf-329	81	113	:	:	PUNCT
gujaf-329	81	114	comparative	comparative	ADJ
gujaf-329	81	115	study	study	NOUN
gujaf-329	81	116	in	in	ADP
gujaf-329	81	117	the	the	DET
gujaf-329	81	118	value	value	NOUN
gujaf-329	81	119	relevance	relevance	NOUN
gujaf-329	81	120	of	of	ADP
gujaf-329	81	121	accounting	accounting	NOUN
gujaf-329	81	122	information	information	NOUN
gujaf-329	81	123	between	between	ADP
gujaf-329	81	124	listed	list	VERB
gujaf-329	81	125	manufacturing	manufacturing	NOUN
gujaf-329	81	126	firms	firm	NOUN
gujaf-329	81	127	and	and	CCONJ
gujaf-329	81	128	listed	list	VERB
gujaf-329	81	129	service	service	NOUN
gujaf-329	81	130	firms	firm	NOUN
gujaf-329	81	131	in	in	ADP
gujaf-329	81	132	nigeria	nigeria	PROPN
gujaf-329	81	133	abbas	abbas	PROPN
gujaf-329	81	134	,	,	PUNCT
gujaf-329	81	135	abdulrahman	abdulrahman	NOUN
gujaf-329	81	136	ngadi	ngadi	PROPN
gujaf-329	81	137	,	,	PUNCT
gujaf-329	81	138	abubakar	abubakar	PROPN
gujaf-329	81	139	,	,	PUNCT
gujaf-329	81	140	aliyu	aliyu	PROPN
gujaf-329	81	141	,	,	PUNCT
gujaf-329	81	142	abdu	abdu	PROPN
gujaf-329	81	143	,	,	PUNCT
gujaf-329	81	144	abubakar	abubakar	PROPN
gujaf-329	81	145	…	…	SYM
gujaf-329	81	146	…	…	PUNCT
gujaf-329	81	147	…	…	PUNCT
gujaf-329	81	148	…	…	PUNCT
gujaf-329	81	149	…	…	PUNCT
gujaf-329	81	150	…	…	PUNCT
gujaf-329	81	151	…	…	PUNCT
gujaf-329	81	152	…	…	PUNCT
gujaf-329	81	153	…	…	PUNCT
gujaf-329	81	154	…	…	PUNCT
gujaf-329	81	155	…	…	PUNCT
gujaf-329	81	156	…	…	SYM
gujaf-329	81	157	.70	.70	NUM
gujaf-329	81	158	-	-	SYM
gujaf-329	81	159	87	87	NUM
gujaf-329	81	160	environmental	environmental	ADJ
gujaf-329	81	161	and	and	CCONJ
gujaf-329	81	162	social	social	ADJ
gujaf-329	81	163	information	information	NOUN
gujaf-329	81	164	disclosure	disclosure	NOUN
gujaf-329	81	165	quality	quality	NOUN
gujaf-329	81	166	and	and	CCONJ
gujaf-329	81	167	financial	financial	ADJ
gujaf-329	81	168	performance	performance	NOUN
gujaf-329	81	169	of	of	ADP
gujaf-329	81	170	listed	list	VERB
gujaf-329	81	171	manufacturing	manufacturing	NOUN
gujaf-329	81	172	companies	company	NOUN
gujaf-329	81	173	in	in	ADP
gujaf-329	81	174	nigeria	nigeria	PROPN
gujaf-329	81	175	.	.	PUNCT
gujaf-329	81	176	:	:	PUNCT
gujaf-329	82	1	saka	saka	PROPN
gujaf-329	82	2	tunde	tunde	PROPN
gujaf-329	82	3	abdulsalam	abdulsalam	PROPN
gujaf-329	82	4	,	,	PUNCT
gujaf-329	82	5	ph.d	ph.d	PROPN
gujaf-329	82	6	…	…	SYM
gujaf-329	82	7	…	…	PUNCT
gujaf-329	82	8	…	…	PUNCT
gujaf-329	82	9	…	…	PUNCT
gujaf-329	82	10	…	…	PUNCT
gujaf-329	82	11	…	…	PUNCT
gujaf-329	82	12	...	...	PUNCT
gujaf-329	82	13	88	88	NUM
gujaf-329	82	14	-	-	SYM
gujaf-329	82	15	108	108	NUM
gujaf-329	82	16	the	the	DET
gujaf-329	82	17	impact	impact	NOUN
gujaf-329	82	18	of	of	ADP
gujaf-329	82	19	corporate	corporate	ADJ
gujaf-329	82	20	social	social	ADJ
gujaf-329	82	21	responsibility	responsibility	NOUN
gujaf-329	82	22	on	on	ADP
gujaf-329	82	23	bank	bank	NOUN
gujaf-329	82	24	performance	performance	NOUN
gujaf-329	82	25	in	in	ADP
gujaf-329	82	26	nigeria	nigeria	PROPN
gujaf-329	82	27	ibrahim	ibrahim	PROPN
gujaf-329	82	28	yinka	yinka	PROPN
gujaf-329	82	29	agbeyinka	agbeyinka	PROPN
gujaf-329	82	30	…	…	X
gujaf-329	82	31	…	…	PUNCT
gujaf-329	82	32	…	…	PUNCT
gujaf-329	82	33	…	…	PUNCT
gujaf-329	82	34	…	…	PUNCT
gujaf-329	82	35	…	…	PUNCT
gujaf-329	82	36	…	…	PUNCT
gujaf-329	82	37	…	…	PUNCT
gujaf-329	82	38	…	…	PUNCT
gujaf-329	82	39	…	…	PUNCT
gujaf-329	82	40	…	…	PUNCT
gujaf-329	82	41	…	…	PUNCT
gujaf-329	82	42	…	…	PUNCT
gujaf-329	82	43	…	…	PUNCT
gujaf-329	82	44	…	…	PUNCT
gujaf-329	82	45	…	…	PUNCT
gujaf-329	82	46	…	…	PUNCT
gujaf-329	82	47	…	…	PUNCT
gujaf-329	82	48	…	…	PUNCT
gujaf-329	82	49	…	…	PUNCT
gujaf-329	82	50	…	…	PUNCT
gujaf-329	82	51	…	…	PUNCT
gujaf-329	82	52	…	…	PUNCT
gujaf-329	82	53	…	…	X
gujaf-329	82	54	.109	.109	NUM
gujaf-329	82	55	-	-	SYM
gujaf-329	82	56	123	123	NUM
gujaf-329	82	57	the	the	DET
gujaf-329	82	58	impact	impact	NOUN
gujaf-329	82	59	of	of	ADP
gujaf-329	82	60	firm	firm	ADJ
gujaf-329	82	61	characteristics	characteristic	NOUN
gujaf-329	82	62	on	on	ADP
gujaf-329	82	63	accruals	accrual	NOUN
gujaf-329	82	64	and	and	CCONJ
gujaf-329	82	65	real	real	ADJ
gujaf-329	82	66	earnings	earning	NOUN
gujaf-329	82	67	management	management	NOUN
gujaf-329	82	68	of	of	ADP
gujaf-329	82	69	listed	list	VERB
gujaf-329	82	70	manufacturing	manufacturing	NOUN
gujaf-329	82	71	firms	firm	NOUN
gujaf-329	82	72	in	in	ADP
gujaf-329	82	73	nigeria	nigeria	PROPN
gujaf-329	82	74	:	:	PUNCT
gujaf-329	83	1	muhammad	muhammad	PROPN
gujaf-329	83	2	,	,	PUNCT
gujaf-329	83	3	aisha	aisha	PROPN
gujaf-329	83	4	chado	chado	PROPN
gujaf-329	83	5	…	…	PUNCT
gujaf-329	83	6	…	…	PUNCT
gujaf-329	83	7	…	…	PUNCT
gujaf-329	83	8	…	…	PUNCT
gujaf-329	83	9	…	…	PUNCT
gujaf-329	83	10	…	…	PUNCT
gujaf-329	83	11	…	…	PUNCT
gujaf-329	83	12	…	…	PUNCT
gujaf-329	83	13	…	…	PUNCT
gujaf-329	83	14	…	…	X
gujaf-329	83	15	.124	.124	NUM
gujaf-329	83	16	-	-	SYM
gujaf-329	83	17	142	142	NUM
gujaf-329	83	18	the	the	DET
gujaf-329	83	19	impact	impact	NOUN
gujaf-329	83	20	of	of	ADP
gujaf-329	83	21	esg	esg	NOUN
gujaf-329	83	22	practices	practice	NOUN
gujaf-329	83	23	on	on	ADP
gujaf-329	83	24	the	the	DET
gujaf-329	83	25	risk	risk	NOUN
gujaf-329	83	26	portfolio	portfolio	NOUN
gujaf-329	83	27	of	of	ADP
gujaf-329	83	28	listed	list	VERB
gujaf-329	83	29	oil	oil	NOUN
gujaf-329	83	30	and	and	CCONJ
gujaf-329	83	31	gas	gas	NOUN
gujaf-329	83	32	firms	firm	NOUN
gujaf-329	83	33	in	in	ADP
gujaf-329	83	34	nigeria	nigeria	PROPN
gujaf-329	83	35	using	use	VERB
gujaf-329	83	36	a	a	DET
gujaf-329	83	37	multilayered	multilayered	ADJ
gujaf-329	83	38	criterion	criterion	NOUN
gujaf-329	83	39	:	:	PUNCT
gujaf-329	83	40	joseph	joseph	PROPN
gujaf-329	83	41	olorunfemi	olorunfemi	ADP
gujaf-329	83	42	akande	akande	PROPN
gujaf-329	83	43	…	…	SYM
gujaf-329	83	44	…	…	PUNCT
gujaf-329	83	45	…	…	PUNCT
gujaf-329	83	46	…	…	PUNCT
gujaf-329	83	47	…	…	PUNCT
gujaf-329	83	48	…	…	PUNCT
gujaf-329	83	49	…	…	PUNCT
gujaf-329	83	50	…	…	PUNCT
gujaf-329	83	51	…	…	PUNCT
gujaf-329	83	52	…	…	PUNCT
gujaf-329	83	53	…	…	PUNCT
gujaf-329	83	54	…	…	PUNCT
gujaf-329	83	55	...	...	PUNCT
gujaf-329	83	56	143	143	NUM
gujaf-329	83	57	-	-	SYM
gujaf-329	83	58	155	155	NUM
gujaf-329	83	59	effect	effect	NOUN
gujaf-329	83	60	of	of	ADP
gujaf-329	83	61	selected	select	VERB
gujaf-329	83	62	macroeconomic	macroeconomic	ADJ
gujaf-329	83	63	variables	variable	NOUN
gujaf-329	83	64	on	on	ADP
gujaf-329	83	65	stock	stock	NOUN
gujaf-329	83	66	market	market	NOUN
gujaf-329	83	67	volatility	volatility	NOUN
gujaf-329	83	68	in	in	ADP
gujaf-329	83	69	nigeria	nigeria	PROPN
gujaf-329	83	70	hauwa	hauwa	ADJ
gujaf-329	83	71	bayero	bayero	PROPN
gujaf-329	83	72	tijjani	tijjani	NOUN
gujaf-329	83	73	,	,	PUNCT
gujaf-329	83	74	prof	prof	PROPN
gujaf-329	83	75	sheikh	sheikh	PROPN
gujaf-329	83	76	ahmad	ahmad	PROPN
gujaf-329	83	77	abdullahi	abdullahi	PROPN
gujaf-329	83	78	,	,	PUNCT
gujaf-329	83	79	dr	dr	PROPN
gujaf-329	83	80	ibrahim	ibrahim	PROPN
gujaf-329	83	81	mohammed	mohammed	PROPN
gujaf-329	83	82	,	,	PUNCT
gujaf-329	83	83	dr	dr	PROPN
gujaf-329	83	84	isma’il	isma’il	PROPN
gujaf-329	83	85	tijjani	tijjani	PROPN
gujaf-329	83	86	idris	idris	PROPN
gujaf-329	83	87	…	…	PROPN
gujaf-329	83	88	…	…	PUNCT
gujaf-329	83	89	…	…	PUNCT
gujaf-329	83	90	…	…	PUNCT
gujaf-329	83	91	…	…	PUNCT
gujaf-329	83	92	…	…	PUNCT
gujaf-329	83	93	…	…	PUNCT
gujaf-329	83	94	…	…	PUNCT
gujaf-329	83	95	…	…	PUNCT
gujaf-329	83	96	…	…	PUNCT
gujaf-329	83	97	…	…	PUNCT
gujaf-329	83	98	…	…	PUNCT
gujaf-329	83	99	…	…	PUNCT
gujaf-329	83	100	…	…	PUNCT
gujaf-329	83	101	…	…	PUNCT
gujaf-329	83	102	…	…	PUNCT
gujaf-329	83	103	…	…	PUNCT
gujaf-329	83	104	…	…	PUNCT
gujaf-329	83	105	…	…	PUNCT
gujaf-329	83	106	…	…	PUNCT
gujaf-329	83	107	…	…	PUNCT
gujaf-329	83	108	…	…	PUNCT
gujaf-329	83	109	…	…	PUNCT
gujaf-329	83	110	…	…	PUNCT
gujaf-329	83	111	…	…	PUNCT
gujaf-329	83	112	…	…	PUNCT
gujaf-329	83	113	…	…	PUNCT
gujaf-329	83	114	…	…	SYM
gujaf-329	83	115	…	…	SYM
gujaf-329	83	116	156	156	NUM
gujaf-329	83	117	-	-	SYM
gujaf-329	83	118	171	171	NUM
gujaf-329	83	119	moderating	moderate	VERB
gujaf-329	83	120	effect	effect	NOUN
gujaf-329	83	121	of	of	ADP
gujaf-329	83	122	audit	audit	NOUN
gujaf-329	83	123	quality	quality	NOUN
gujaf-329	83	124	on	on	ADP
gujaf-329	83	125	value	value	NOUN
gujaf-329	83	126	relevance	relevance	NOUN
gujaf-329	83	127	of	of	ADP
gujaf-329	83	128	fair	fair	ADJ
gujaf-329	83	129	value	value	NOUN
gujaf-329	83	130	measurements	measurement	NOUN
gujaf-329	83	131	hierarchy	hierarchy	NOUN
gujaf-329	83	132	of	of	ADP
gujaf-329	83	133	listed	list	VERB
gujaf-329	83	134	financial	financial	ADJ
gujaf-329	83	135	services	service	NOUN
gujaf-329	83	136	companies	company	NOUN
gujaf-329	83	137	:	:	PUNCT
gujaf-329	83	138	tesleem	tesleem	VERB
gujaf-329	83	139	olayinka	olayinka	ADJ
gujaf-329	83	140	adeyemi	adeyemi	ADV
gujaf-329	83	141	…	…	PUNCT
gujaf-329	83	142	…	…	PUNCT
gujaf-329	83	143	…	…	PUNCT
gujaf-329	83	144	…	…	PUNCT
gujaf-329	83	145	…	…	PUNCT
gujaf-329	83	146	…	…	X
gujaf-329	83	147	.172	.172	NUM
gujaf-329	83	148	-	-	SYM
gujaf-329	83	149	202	202	NUM
gujaf-329	83	150	effect	effect	NOUN
gujaf-329	83	151	of	of	ADP
gujaf-329	83	152	audit	audit	NOUN
gujaf-329	83	153	quality	quality	NOUN
gujaf-329	83	154	attributes	attribute	NOUN
gujaf-329	83	155	and	and	CCONJ
gujaf-329	83	156	ifrs	ifrs	NOUN
gujaf-329	83	157	adoption	adoption	NOUN
gujaf-329	83	158	on	on	ADP
gujaf-329	83	159	financial	financial	ADJ
gujaf-329	83	160	reporting	reporting	NOUN
gujaf-329	83	161	quality	quality	NOUN
gujaf-329	83	162	of	of	ADP
gujaf-329	83	163	listed	list	VERB
gujaf-329	83	164	manufacturing	manufacturing	NOUN
gujaf-329	83	165	firms	firm	NOUN
gujaf-329	83	166	in	in	ADP
gujaf-329	83	167	nigeria	nigeria	PROPN
gujaf-329	83	168	:	:	PUNCT
gujaf-329	84	1	muhammad	muhammad	PROPN
gujaf-329	84	2	,	,	PUNCT
gujaf-329	84	3	aisha	aisha	PROPN
gujaf-329	84	4	chado	chado	PROPN
gujaf-329	84	5	…	…	PUNCT
gujaf-329	84	6	…	…	PUNCT
gujaf-329	84	7	…	…	PUNCT
gujaf-329	84	8	…	…	PUNCT
gujaf-329	84	9	…	…	PUNCT
gujaf-329	84	10	…	…	PUNCT
gujaf-329	84	11	…	…	PUNCT
gujaf-329	84	12	…	…	PUNCT
gujaf-329	84	13	…	…	PUNCT
gujaf-329	84	14	..	..	PUNCT
gujaf-329	84	15	203	203	NUM
gujaf-329	84	16	-	-	SYM
gujaf-329	84	17	221	221	NUM
gujaf-329	84	18	electronic	electronic	ADJ
gujaf-329	84	19	banking	banking	NOUN
gujaf-329	84	20	and	and	CCONJ
gujaf-329	84	21	performance	performance	NOUN
gujaf-329	84	22	of	of	ADP
gujaf-329	84	23	banking	banking	NOUN
gujaf-329	84	24	sector	sector	NOUN
gujaf-329	84	25	in	in	ADP
gujaf-329	84	26	nigeria	nigeria	PROPN
gujaf-329	84	27	kayode	kayode	PROPN
gujaf-329	84	28	david	david	PROPN
gujaf-329	84	29	kolawole	kolawole	PROPN
gujaf-329	84	30	…	…	PUNCT
gujaf-329	84	31	…	…	PUNCT
gujaf-329	84	32	…	…	PUNCT
gujaf-329	84	33	…	…	PUNCT
gujaf-329	84	34	…	…	PUNCT
gujaf-329	84	35	…	…	PUNCT
gujaf-329	84	36	…	…	PUNCT
gujaf-329	84	37	…	…	PUNCT
gujaf-329	84	38	…	…	PUNCT
gujaf-329	84	39	…	…	PUNCT
gujaf-329	84	40	…	…	PUNCT
gujaf-329	84	41	…	…	PUNCT
gujaf-329	84	42	…	…	PUNCT
gujaf-329	84	43	…	…	PUNCT
gujaf-329	84	44	…	…	PUNCT
gujaf-329	84	45	…	…	PUNCT
gujaf-329	84	46	…	…	PUNCT
gujaf-329	84	47	…	…	PUNCT
gujaf-329	84	48	…	…	PUNCT
gujaf-329	84	49	…	…	PUNCT
gujaf-329	84	50	…	…	PUNCT
gujaf-329	84	51	…	…	PUNCT
gujaf-329	84	52	…	…	PUNCT
gujaf-329	84	53	…	…	PUNCT
gujaf-329	84	54	222	222	NUM
gujaf-329	84	55	-	-	SYM
gujaf-329	84	56	234	234	NUM
gujaf-329	84	57	gusau	gusau	ADJ
gujaf-329	84	58	journal	journal	NOUN
gujaf-329	84	59	of	of	ADP
gujaf-329	84	60	accounting	accounting	NOUN
gujaf-329	84	61	and	and	CCONJ
gujaf-329	84	62	finance	finance	NOUN
gujaf-329	84	63	,	,	PUNCT
gujaf-329	84	64	vol	vol	NOUN
gujaf-329	84	65	.	.	PROPN
gujaf-329	84	66	5	5	NUM
gujaf-329	84	67	,	,	PUNCT
gujaf-329	84	68	issue	issue	NOUN
gujaf-329	84	69	2	2	NUM
gujaf-329	84	70	,	,	PUNCT
gujaf-329	84	71	october	october	PROPN
gujaf-329	84	72	,	,	PUNCT
gujaf-329	84	73	2024	2024	NUM
gujaf-329	84	74	ix	ix	VERB
gujaf-329	84	75	do	do	VERB
gujaf-329	84	76	audit	audit	NOUN
gujaf-329	84	77	committee	committee	NOUN
gujaf-329	84	78	and	and	CCONJ
gujaf-329	84	79	board	board	NOUN
gujaf-329	84	80	attributes	attribute	VERB
gujaf-329	84	81	influence	influence	NOUN
gujaf-329	84	82	environmental	environmental	ADJ
gujaf-329	84	83	disclosure	disclosure	NOUN
gujaf-329	84	84	:	:	PUNCT
gujaf-329	84	85	an	an	DET
gujaf-329	84	86	empirical	empirical	ADJ
gujaf-329	84	87	investigation	investigation	NOUN
gujaf-329	84	88	of	of	ADP
gujaf-329	84	89	listed	list	VERB
gujaf-329	84	90	firms	firm	NOUN
gujaf-329	84	91	in	in	ADP
gujaf-329	84	92	nigeria	nigeria	PROPN
gujaf-329	84	93	.	.	PUNCT
gujaf-329	85	1	haruna	haruna	PROPN
gujaf-329	85	2	muhammed	muhammed	PROPN
gujaf-329	85	3	musa	musa	PROPN
gujaf-329	85	4	…	…	SYM
gujaf-329	85	5	…	…	PUNCT
gujaf-329	85	6	…	…	PUNCT
gujaf-329	85	7	…	…	PUNCT
gujaf-329	85	8	…	…	PUNCT
gujaf-329	85	9	…	…	PUNCT
gujaf-329	85	10	…	…	PUNCT
gujaf-329	85	11	…	…	SYM
gujaf-329	85	12	…	…	SYM
gujaf-329	85	13	235	235	NUM
gujaf-329	85	14	-	-	SYM
gujaf-329	85	15	248	248	NUM
gujaf-329	85	16	impact	impact	NOUN
gujaf-329	85	17	of	of	ADP
gujaf-329	85	18	external	external	ADJ
gujaf-329	85	19	debts	debt	NOUN
gujaf-329	85	20	on	on	ADP
gujaf-329	85	21	economic	economic	ADJ
gujaf-329	85	22	growth	growth	NOUN
gujaf-329	85	23	in	in	ADP
gujaf-329	85	24	nigeria	nigeria	PROPN
gujaf-329	85	25	ibrahim	ibrahim	PROPN
gujaf-329	85	26	yinka	yinka	PROPN
gujaf-329	85	27	agbeyinka	agbeyinka	PROPN
gujaf-329	85	28	…	…	X
gujaf-329	85	29	…	…	PUNCT
gujaf-329	85	30	…	…	PUNCT
gujaf-329	85	31	…	…	PUNCT
gujaf-329	85	32	…	…	PUNCT
gujaf-329	85	33	…	…	PUNCT
gujaf-329	85	34	…	…	PUNCT
gujaf-329	85	35	…	…	PUNCT
gujaf-329	85	36	…	…	PUNCT
gujaf-329	85	37	…	…	PUNCT
gujaf-329	85	38	…	…	PUNCT
gujaf-329	85	39	…	…	PUNCT
gujaf-329	85	40	…	…	PUNCT
gujaf-329	85	41	…	…	PUNCT
gujaf-329	85	42	…	…	PUNCT
gujaf-329	85	43	…	…	PUNCT
gujaf-329	85	44	…	…	PUNCT
gujaf-329	85	45	…	…	PUNCT
gujaf-329	85	46	…	…	PUNCT
gujaf-329	85	47	…	…	PUNCT
gujaf-329	85	48	…	…	PUNCT
gujaf-329	85	49	…	…	PUNCT
gujaf-329	85	50	…	…	SYM
gujaf-329	85	51	…	…	SYM
gujaf-329	85	52	249	249	NUM
gujaf-329	85	53	-	-	SYM
gujaf-329	85	54	261	261	NUM
gujaf-329	85	55	effect	effect	NOUN
gujaf-329	85	56	of	of	ADP
gujaf-329	85	57	compliance	compliance	NOUN
gujaf-329	85	58	cost	cost	NOUN
gujaf-329	85	59	and	and	CCONJ
gujaf-329	85	60	tax	tax	NOUN
gujaf-329	85	61	burden	burden	NOUN
gujaf-329	85	62	on	on	ADP
gujaf-329	85	63	tax	tax	NOUN
gujaf-329	85	64	compliance	compliance	NOUN
gujaf-329	85	65	of	of	ADP
gujaf-329	85	66	small	small	ADJ
gujaf-329	85	67	and	and	CCONJ
gujaf-329	85	68	medium	medium	ADJ
gujaf-329	85	69	-	-	PUNCT
gujaf-329	85	70	scale	scale	NOUN
gujaf-329	85	71	enterprises	enterprise	NOUN
gujaf-329	85	72	in	in	ADP
gujaf-329	85	73	benue	benue	NOUN
gujaf-329	85	74	state	state	PROPN
gujaf-329	85	75	,	,	PUNCT
gujaf-329	85	76	nigeria	nigeria	PROPN
gujaf-329	85	77	okpe	okpe	PROPN
gujaf-329	85	78	caleb	caleb	PROPN
gujaf-329	85	79	john	john	PROPN
gujaf-329	85	80	,	,	PUNCT
gujaf-329	85	81	prof	prof	PROPN
gujaf-329	85	82	.	.	PUNCT
gujaf-329	86	1	aliyu	aliyu	PROPN
gujaf-329	86	2	nuraddeen	nuraddeen	PROPN
gujaf-329	86	3	shehu	shehu	PROPN
gujaf-329	86	4	,	,	PUNCT
gujaf-329	86	5	prof	prof	PROPN
gujaf-329	86	6	.	.	PUNCT
gujaf-329	86	7	bello	bello	PROPN
gujaf-329	86	8	a.	a.	PROPN
gujaf-329	86	9	ahmad	ahmad	PROPN
gujaf-329	86	10	,	,	PUNCT
gujaf-329	86	11	ahmed	ahmed	PROPN
gujaf-329	86	12	aliyu	aliyu	PROPN
gujaf-329	86	13	abdullahi	abdullahi	PROPN
gujaf-329	86	14	phd	phd	PROPN
gujaf-329	86	15	,	,	PUNCT
gujaf-329	86	16	mohammed	mohammed	PROPN
gujaf-329	86	17	musa	musa	PROPN
gujaf-329	86	18	abdulkarim	abdulkarim	PROPN
gujaf-329	86	19	phd	phd	PROPN
gujaf-329	86	20	…	…	PUNCT
gujaf-329	86	21	…	…	PUNCT
gujaf-329	86	22	…	…	PUNCT
gujaf-329	86	23	…	…	PUNCT
gujaf-329	86	24	…	…	PUNCT
gujaf-329	86	25	…	…	PUNCT
gujaf-329	86	26	…	…	PUNCT
gujaf-329	86	27	…	…	PUNCT
gujaf-329	86	28	…	…	PUNCT
gujaf-329	86	29	…	…	PUNCT
gujaf-329	86	30	…	…	PUNCT
gujaf-329	86	31	…	…	PUNCT
gujaf-329	86	32	…	…	PUNCT
gujaf-329	86	33	…	…	PUNCT
gujaf-329	86	34	…	…	PUNCT
gujaf-329	86	35	…	…	PUNCT
gujaf-329	86	36	…	…	SYM
gujaf-329	86	37	.262	.262	NUM
gujaf-329	86	38	-	-	SYM
gujaf-329	86	39	282	282	NUM
gujaf-329	86	40	the	the	DET
gujaf-329	86	41	effect	effect	NOUN
gujaf-329	86	42	of	of	ADP
gujaf-329	86	43	bank	bank	NOUN
gujaf-329	86	44	sectoral	sectoral	ADJ
gujaf-329	86	45	credit	credit	NOUN
gujaf-329	86	46	and	and	CCONJ
gujaf-329	86	47	exchange	exchange	NOUN
gujaf-329	86	48	rate	rate	NOUN
gujaf-329	86	49	on	on	ADP
gujaf-329	86	50	financial	financial	ADJ
gujaf-329	86	51	performance	performance	NOUN
gujaf-329	86	52	of	of	ADP
gujaf-329	86	53	listed	list	VERB
gujaf-329	86	54	manufacturing	manufacturing	NOUN
gujaf-329	86	55	firms	firm	NOUN
gujaf-329	86	56	in	in	ADP
gujaf-329	86	57	nigeria	nigeria	PROPN
gujaf-329	86	58	.	.	PUNCT
gujaf-329	87	1	ibrahim	ibrahim	PROPN
gujaf-329	87	2	kabir	kabir	PROPN
gujaf-329	87	3	adedeji	adedeji	PROPN
gujaf-329	87	4	,	,	PUNCT
gujaf-329	87	5	dr	dr	PROPN
gujaf-329	87	6	ibrahim	ibrahim	PROPN
gujaf-329	87	7	muhammed	muhammed	PROPN
gujaf-329	87	8	,	,	PUNCT
gujaf-329	87	9	prof	prof	PROPN
gujaf-329	87	10	.	.	PUNCT
gujaf-329	88	1	muhammed	muhamme	VERB
gujaf-329	88	2	habibu	habibu	ADJ
gujaf-329	88	3	sabari	sabari	PROPN
gujaf-329	88	4	prof	prof	PROPN
gujaf-329	88	5	.	.	PUNCT
gujaf-329	89	1	abiodun	abiodun	PROPN
gujaf-329	89	2	popoola	popoola	PROPN
gujaf-329	89	3	…	…	PUNCT
gujaf-329	89	4	…	…	PUNCT
gujaf-329	89	5	…	…	PUNCT
gujaf-329	89	6	…	…	PUNCT
gujaf-329	89	7	…	…	PUNCT
gujaf-329	89	8	…	…	PUNCT
gujaf-329	89	9	…	…	PUNCT
gujaf-329	89	10	…	…	PUNCT
gujaf-329	89	11	…	…	PUNCT
gujaf-329	89	12	…	…	PUNCT
gujaf-329	89	13	…	…	PUNCT
gujaf-329	89	14	…	…	PUNCT
gujaf-329	89	15	…	…	PUNCT
gujaf-329	89	16	…	…	PUNCT
gujaf-329	89	17	…	…	PUNCT
gujaf-329	89	18	…	…	PUNCT
gujaf-329	89	19	…	…	PUNCT
gujaf-329	89	20	…	…	PUNCT
gujaf-329	89	21	…	…	PUNCT
gujaf-329	89	22	…	…	PUNCT
gujaf-329	89	23	…	…	PUNCT
gujaf-329	89	24	…	…	PUNCT
gujaf-329	89	25	…	…	PUNCT
gujaf-329	89	26	…	…	SYM
gujaf-329	89	27	…	…	SYM
gujaf-329	89	28	283	283	NUM
gujaf-329	89	29	-	-	SYM
gujaf-329	89	30	297	297	NUM
gujaf-329	89	31	the	the	DET
gujaf-329	89	32	effects	effect	NOUN
gujaf-329	89	33	of	of	ADP
gujaf-329	89	34	interest	interest	NOUN
gujaf-329	89	35	rate	rate	NOUN
gujaf-329	89	36	and	and	CCONJ
gujaf-329	89	37	money	money	NOUN
gujaf-329	89	38	supply	supply	NOUN
gujaf-329	89	39	on	on	ADP
gujaf-329	89	40	systematic	systematic	ADJ
gujaf-329	89	41	risk	risk	NOUN
gujaf-329	89	42	associated	associate	VERB
gujaf-329	89	43	with	with	ADP
gujaf-329	89	44	return	return	NOUN
gujaf-329	89	45	in	in	ADP
gujaf-329	89	46	nigerian	nigerian	ADJ
gujaf-329	89	47	exchange	exchange	PROPN
gujaf-329	89	48	adedokun	adedokun	PROPN
gujaf-329	89	49	rofiat	rofiat	PROPN
gujaf-329	89	50	,	,	PUNCT
gujaf-329	89	51	prof	prof	PROPN
gujaf-329	89	52	.	.	PROPN
gujaf-329	90	1	sani	sani	PROPN
gujaf-329	90	2	abdullahi	abdullahi	PROPN
gujaf-329	90	3	,	,	PUNCT
gujaf-329	90	4	dr	dr	PROPN
gujaf-329	90	5	.	.	PROPN
gujaf-329	90	6	ibrahim	ibrahim	PROPN
gujaf-329	90	7	mohammed	mohammed	PROPN
gujaf-329	90	8	,	,	PUNCT
gujaf-329	90	9	prof	prof	PROPN
gujaf-329	90	10	.	.	PUNCT
gujaf-329	91	1	ahmad	ahmad	PROPN
gujaf-329	91	2	dogarawa	dogarawa	PROPN
gujaf-329	91	3	…	…	X
gujaf-329	91	4	…	…	PUNCT
gujaf-329	91	5	…	…	PUNCT
gujaf-329	91	6	…	…	PUNCT
gujaf-329	91	7	…	…	PUNCT
gujaf-329	91	8	…	…	PUNCT
gujaf-329	91	9	…	…	PUNCT
gujaf-329	91	10	…	…	PUNCT
gujaf-329	91	11	…	…	PUNCT
gujaf-329	91	12	…	…	PUNCT
gujaf-329	91	13	…	…	PUNCT
gujaf-329	91	14	…	…	PUNCT
gujaf-329	91	15	…	…	PUNCT
gujaf-329	91	16	…	…	PUNCT
gujaf-329	91	17	…	…	PUNCT
gujaf-329	91	18	…	…	PUNCT
gujaf-329	91	19	…	…	PUNCT
gujaf-329	91	20	…	…	PUNCT
gujaf-329	91	21	…	…	PUNCT
gujaf-329	91	22	…	…	PUNCT
gujaf-329	91	23	…	…	PUNCT
gujaf-329	91	24	…	…	PUNCT
gujaf-329	91	25	…	…	PUNCT
gujaf-329	91	26	…	…	PUNCT
gujaf-329	91	27	…	…	PUNCT
gujaf-329	91	28	…	…	PUNCT
gujaf-329	91	29	…	…	PUNCT
gujaf-329	91	30	…	…	PUNCT
gujaf-329	91	31	…	…	PUNCT
gujaf-329	91	32	…	…	SYM
gujaf-329	91	33	.298	.298	NUM
gujaf-329	91	34	-	-	SYM
gujaf-329	91	35	314	314	NUM
gujaf-329	91	36	effect	effect	NOUN
gujaf-329	91	37	of	of	ADP
gujaf-329	91	38	firm	firm	ADJ
gujaf-329	91	39	attributes	attribute	NOUN
gujaf-329	91	40	on	on	ADP
gujaf-329	91	41	the	the	DET
gujaf-329	91	42	growth	growth	NOUN
gujaf-329	91	43	of	of	ADP
gujaf-329	91	44	healthcare	healthcare	NOUN
gujaf-329	91	45	companies	company	NOUN
gujaf-329	91	46	listed	list	VERB
gujaf-329	91	47	on	on	ADP
gujaf-329	91	48	the	the	DET
gujaf-329	91	49	nigerian	nigerian	PROPN
gujaf-329	91	50	exchange	exchange	PROPN
gujaf-329	91	51	group	group	PROPN
gujaf-329	91	52	salisu	salisu	PROPN
gujaf-329	91	53	isyaku	isyaku	NOUN
gujaf-329	91	54	dahiru	dahiru	NOUN
gujaf-329	91	55	,	,	PUNCT
gujaf-329	91	56	adeyemi	adeyemi	ADV
gujaf-329	91	57	tesleem	tesleem	VERB
gujaf-329	91	58	,	,	PUNCT
gujaf-329	91	59	phd	phd	NOUN
gujaf-329	91	60	,	,	PUNCT
gujaf-329	91	61	suleiman	suleiman	PROPN
gujaf-329	91	62	salami	salami	PROPN
gujaf-329	91	63	,	,	PUNCT
gujaf-329	91	64	phd	phd	NOUN
gujaf-329	91	65	…	…	SYM
gujaf-329	91	66	…	…	PUNCT
gujaf-329	91	67	…	…	PUNCT
gujaf-329	91	68	…	…	PUNCT
gujaf-329	91	69	…	…	SYM
gujaf-329	91	70	....	....	PUNCT
gujaf-329	91	71	315	315	NUM
gujaf-329	91	72	-	-	SYM
gujaf-329	91	73	331	331	NUM
gujaf-329	91	74	corporate	corporate	ADJ
gujaf-329	91	75	social	social	ADJ
gujaf-329	91	76	responsibility	responsibility	NOUN
gujaf-329	91	77	and	and	CCONJ
gujaf-329	91	78	performance	performance	NOUN
gujaf-329	91	79	of	of	ADP
gujaf-329	91	80	firms	firm	NOUN
gujaf-329	91	81	in	in	ADP
gujaf-329	91	82	lagos	lagos	PROPN
gujaf-329	91	83	state	state	PROPN
gujaf-329	91	84	nigeria	nigeria	PROPN
gujaf-329	91	85	kayode	kayode	PROPN
gujaf-329	91	86	david	david	PROPN
gujaf-329	91	87	kolawole	kolawole	PROPN
gujaf-329	91	88	……	……	NOUN
gujaf-329	91	89	……	……	NOUN
gujaf-329	91	90	……	……	NOUN
gujaf-329	91	91	……	……	NOUN
gujaf-329	91	92	……	……	NOUN
gujaf-329	91	93	……	……	NOUN
gujaf-329	91	94	……	……	NOUN
gujaf-329	91	95	……	……	NOUN
gujaf-329	91	96	……	……	NOUN
gujaf-329	91	97	……	……	NOUN
gujaf-329	91	98	……	……	NOUN
gujaf-329	91	99	……	……	NOUN
gujaf-329	91	100	.	.	PUNCT
gujaf-329	92	1	...	...	PUNCT
gujaf-329	92	2	332	332	NUM
gujaf-329	92	3	-	-	SYM
gujaf-329	92	4	343	343	NUM
gujaf-329	92	5	does	do	AUX
gujaf-329	92	6	taxation	taxation	NOUN
gujaf-329	92	7	affect	affect	VERB
gujaf-329	92	8	banks	bank	NOUN
gujaf-329	92	9	’	'	PUNCT
gujaf-329	92	10	profitability	profitability	NOUN
gujaf-329	92	11	:	:	PUNCT
gujaf-329	92	12	evidence	evidence	NOUN
gujaf-329	92	13	from	from	ADP
gujaf-329	92	14	nigeria	nigeria	PROPN
gujaf-329	92	15	emmanuel	emmanuel	PROPN
gujaf-329	92	16	imuede	imuede	PROPN
gujaf-329	92	17	oyasor	oyasor	PROPN
gujaf-329	92	18	…	…	PUNCT
gujaf-329	92	19	…	…	PUNCT
gujaf-329	92	20	…	…	PUNCT
gujaf-329	92	21	…	…	PUNCT
gujaf-329	92	22	…	…	PUNCT
gujaf-329	92	23	…	…	PUNCT
gujaf-329	92	24	…	…	PUNCT
gujaf-329	92	25	…	…	PUNCT
gujaf-329	92	26	…	…	PUNCT
gujaf-329	92	27	…	…	PUNCT
gujaf-329	92	28	…	…	PUNCT
gujaf-329	92	29	…	…	PUNCT
gujaf-329	92	30	…	…	PUNCT
gujaf-329	92	31	…	…	PUNCT
gujaf-329	92	32	…	…	PUNCT
gujaf-329	92	33	…	…	PUNCT
gujaf-329	92	34	…	…	PUNCT
gujaf-329	92	35	…	…	PUNCT
gujaf-329	92	36	…	…	PUNCT
gujaf-329	92	37	…	…	PUNCT
gujaf-329	92	38	…	…	PUNCT
gujaf-329	92	39	…	…	PUNCT
gujaf-329	92	40	…	…	PUNCT
gujaf-329	92	41	..	..	PUNCT
gujaf-329	92	42	344	344	NUM
gujaf-329	92	43	-	-	SYM
gujaf-329	92	44	356	356	NUM
gujaf-329	92	45	working	work	VERB
gujaf-329	92	46	capital	capital	NOUN
gujaf-329	92	47	management	management	NOUN
gujaf-329	92	48	and	and	CCONJ
gujaf-329	92	49	manufacturing	manufacturing	NOUN
gujaf-329	92	50	performance	performance	NOUN
gujaf-329	92	51	in	in	ADP
gujaf-329	92	52	nigeria	nigeria	PROPN
gujaf-329	92	53	adedeji	adedeji	PROPN
gujaf-329	92	54	daniel	daniel	PROPN
gujaf-329	92	55	gbadebo	gbadebo	PROPN
gujaf-329	92	56	…	…	PUNCT
gujaf-329	92	57	…	…	PUNCT
gujaf-329	92	58	…	…	PUNCT
gujaf-329	92	59	…	…	PUNCT
gujaf-329	92	60	…	…	PUNCT
gujaf-329	92	61	…	…	PUNCT
gujaf-329	92	62	…	…	PUNCT
gujaf-329	92	63	…	…	PUNCT
gujaf-329	92	64	…	…	PUNCT
gujaf-329	92	65	…	…	PUNCT
gujaf-329	92	66	…	…	PUNCT
gujaf-329	92	67	…	…	PUNCT
gujaf-329	92	68	…	…	PUNCT
gujaf-329	92	69	…	…	PUNCT
gujaf-329	92	70	…	…	PUNCT
gujaf-329	92	71	…	…	PUNCT
gujaf-329	92	72	…	…	PUNCT
gujaf-329	92	73	…	…	PUNCT
gujaf-329	92	74	…	…	PUNCT
gujaf-329	92	75	…	…	PUNCT
gujaf-329	92	76	…	…	PUNCT
gujaf-329	92	77	…	…	PUNCT
gujaf-329	92	78	…	…	PUNCT
gujaf-329	92	79	…	…	PUNCT
gujaf-329	92	80	...	...	PUNCT
gujaf-329	92	81	357	357	NUM
gujaf-329	92	82	-	-	SYM
gujaf-329	92	83	368	368	NUM
gujaf-329	92	84	the	the	DET
gujaf-329	92	85	multidimensionality	multidimensionality	NOUN
gujaf-329	92	86	foreign	foreign	ADJ
gujaf-329	92	87	direct	direct	ADJ
gujaf-329	92	88	investment	investment	NOUN
gujaf-329	92	89	’s	’s	PART
gujaf-329	92	90	impact	impact	NOUN
gujaf-329	92	91	on	on	ADP
gujaf-329	92	92	the	the	DET
gujaf-329	92	93	economy	economy	NOUN
gujaf-329	92	94	emmanuel	emmanuel	PROPN
gujaf-329	92	95	imuede	imuede	PROPN
gujaf-329	92	96	oyasor	oyasor	PROPN
gujaf-329	92	97	…	…	PUNCT
gujaf-329	92	98	…	…	PUNCT
gujaf-329	92	99	…	…	PUNCT
gujaf-329	92	100	…	…	PUNCT
gujaf-329	92	101	…	…	PUNCT
gujaf-329	92	102	…	…	PUNCT
gujaf-329	92	103	…	…	PUNCT
gujaf-329	92	104	…	…	PUNCT
gujaf-329	92	105	…	…	PUNCT
gujaf-329	92	106	…	…	PUNCT
gujaf-329	92	107	…	…	PUNCT
gujaf-329	92	108	…	…	PUNCT
gujaf-329	92	109	…	…	PUNCT
gujaf-329	92	110	…	…	PUNCT
gujaf-329	92	111	…	…	PUNCT
gujaf-329	92	112	…	…	PUNCT
gujaf-329	92	113	…	…	PUNCT
gujaf-329	92	114	…	…	PUNCT
gujaf-329	92	115	…	…	PUNCT
gujaf-329	92	116	…	…	PUNCT
gujaf-329	92	117	…	…	PUNCT
gujaf-329	92	118	…	…	PUNCT
gujaf-329	92	119	…	…	PUNCT
gujaf-329	92	120	..	..	SYM
gujaf-329	92	121	369	369	NUM
gujaf-329	92	122	-	-	SYM
gujaf-329	92	123	383	383	NUM
gujaf-329	92	124	private	private	ADJ
gujaf-329	92	125	capital	capital	NOUN
gujaf-329	92	126	formation	formation	NOUN
gujaf-329	92	127	,	,	PUNCT
gujaf-329	92	128	public	public	ADJ
gujaf-329	92	129	sector	sector	NOUN
gujaf-329	92	130	capital	capital	NOUN
gujaf-329	92	131	formation	formation	NOUN
gujaf-329	92	132	and	and	CCONJ
gujaf-329	92	133	economic	economic	ADJ
gujaf-329	92	134	growth	growth	NOUN
gujaf-329	92	135	in	in	ADP
gujaf-329	92	136	south	south	PROPN
gujaf-329	92	137	africa	africa	PROPN
gujaf-329	92	138	.	.	PUNCT
gujaf-329	93	1	ahmed	ahmed	PROPN
gujaf-329	93	2	oluwatobi	oluwatobi	PROPN
gujaf-329	93	3	adekunle,	adekunle,	PROPN
gujaf-329	93	4	…	…	SYM
gujaf-329	93	5	…	…	PUNCT
gujaf-329	93	6	…	…	PUNCT
gujaf-329	93	7	…	…	PUNCT
gujaf-329	93	8	…	…	PUNCT
gujaf-329	93	9	…	…	PUNCT
gujaf-329	93	10	…	…	PUNCT
gujaf-329	93	11	…	…	PUNCT
gujaf-329	93	12	…	…	PUNCT
gujaf-329	93	13	…	…	PUNCT
gujaf-329	93	14	…	…	PUNCT
gujaf-329	93	15	…	…	PUNCT
gujaf-329	93	16	…	…	PUNCT
gujaf-329	93	17	…	…	PUNCT
gujaf-329	93	18	…	…	PUNCT
gujaf-329	93	19	…	…	PUNCT
gujaf-329	93	20	…	…	PUNCT
gujaf-329	93	21	…	…	PUNCT
gujaf-329	93	22	…	…	PUNCT
gujaf-329	93	23	384	384	NUM
gujaf-329	93	24	-	-	SYM
gujaf-329	93	25	396	396	NUM
gujaf-329	93	26	macroeconomic	macroeconomic	ADJ
gujaf-329	93	27	determinants	determinant	NOUN
gujaf-329	93	28	and	and	CCONJ
gujaf-329	93	29	stock	stock	NOUN
gujaf-329	93	30	market	market	NOUN
gujaf-329	93	31	volatility	volatility	NOUN
gujaf-329	93	32	amidst	amidst	ADP
gujaf-329	93	33	the	the	DET
gujaf-329	93	34	period	period	NOUN
gujaf-329	93	35	of	of	ADP
gujaf-329	93	36	economic	economic	ADJ
gujaf-329	93	37	recession	recession	NOUN
gujaf-329	93	38	in	in	ADP
gujaf-329	93	39	nigeria	nigeria	PROPN
gujaf-329	93	40	hauwa	hauwa	ADJ
gujaf-329	93	41	bayero	bayero	PROPN
gujaf-329	93	42	tijjani	tijjani	NOUN
gujaf-329	93	43	,	,	PUNCT
gujaf-329	93	44	prof	prof	PROPN
gujaf-329	93	45	sheikh	sheikh	PROPN
gujaf-329	93	46	ahmad	ahmad	PROPN
gujaf-329	93	47	abdullahi	abdullahi	PROPN
gujaf-329	93	48	,	,	PUNCT
gujaf-329	93	49	dr	dr	PROPN
gujaf-329	93	50	ibrahim	ibrahim	PROPN
gujaf-329	93	51	mohammed	mohammed	PROPN
gujaf-329	93	52	dr	dr	PROPN
gujaf-329	93	53	isma’il	isma’il	PROPN
gujaf-329	93	54	tijjani	tijjani	PROPN
gujaf-329	93	55	idris	idris	PROPN
gujaf-329	93	56	…	…	PUNCT
gujaf-329	93	57	……	……	NOUN
gujaf-329	93	58	……	……	NOUN
gujaf-329	93	59	……	……	NOUN
gujaf-329	93	60	……	……	NOUN
gujaf-329	93	61	……	……	NOUN
gujaf-329	93	62	……	……	NOUN
gujaf-329	93	63	……	……	NOUN
gujaf-329	93	64	……	……	NOUN
gujaf-329	93	65	……	……	NOUN
gujaf-329	93	66	……	……	NOUN
gujaf-329	93	67	……	……	NOUN
gujaf-329	93	68	……	……	NOUN
gujaf-329	93	69	……	……	NOUN
gujaf-329	93	70	……	……	NOUN
gujaf-329	93	71	.	.	PUNCT
gujaf-329	93	72	397	397	NUM
gujaf-329	93	73	-	-	SYM
gujaf-329	93	74	413	413	NUM
gujaf-329	93	75	gusau	gusau	ADJ
gujaf-329	93	76	journal	journal	NOUN
gujaf-329	93	77	of	of	ADP
gujaf-329	93	78	accounting	accounting	NOUN
gujaf-329	93	79	and	and	CCONJ
gujaf-329	93	80	finance	finance	NOUN
gujaf-329	93	81	,	,	PUNCT
gujaf-329	93	82	vol	vol	NOUN
gujaf-329	93	83	.	.	PROPN
gujaf-329	93	84	5	5	NUM
gujaf-329	93	85	,	,	PUNCT
gujaf-329	93	86	issue	issue	NOUN
gujaf-329	93	87	2	2	NUM
gujaf-329	93	88	,	,	PUNCT
gujaf-329	93	89	october	october	PROPN
gujaf-329	93	90	,	,	PUNCT
gujaf-329	93	91	2024	2024	NUM
gujaf-329	93	92	88	88	NUM
gujaf-329	93	93	environmental	environmental	ADJ
gujaf-329	93	94	and	and	CCONJ
gujaf-329	93	95	social	social	ADJ
gujaf-329	93	96	information	information	NOUN
gujaf-329	93	97	disclosure	disclosure	NOUN
gujaf-329	93	98	quality	quality	NOUN
gujaf-329	93	99	and	and	CCONJ
gujaf-329	93	100	financial	financial	ADJ
gujaf-329	93	101	performance	performance	NOUN
gujaf-329	93	102	of	of	ADP
gujaf-329	93	103	listed	list	VERB
gujaf-329	93	104	manufacturing	manufacturing	NOUN
gujaf-329	93	105	companies	company	NOUN
gujaf-329	93	106	in	in	ADP
gujaf-329	93	107	nigeria	nigeria	PROPN
gujaf-329	93	108	.	.	PUNCT
gujaf-329	94	1	saka	saka	PROPN
gujaf-329	94	2	tunde	tunde	PROPN
gujaf-329	94	3	abdulsalam	abdulsalam	PROPN
gujaf-329	94	4	,	,	PUNCT
gujaf-329	94	5	ph.d	ph.d	PROPN
gujaf-329	94	6	department	department	PROPN
gujaf-329	94	7	of	of	ADP
gujaf-329	94	8	accounting	accounting	NOUN
gujaf-329	94	9	and	and	CCONJ
gujaf-329	94	10	finance	finance	NOUN
gujaf-329	94	11	,	,	PUNCT
gujaf-329	94	12	kwara	kwara	PROPN
gujaf-329	94	13	state	state	PROPN
gujaf-329	94	14	university	university	PROPN
gujaf-329	94	15	,	,	PUNCT
gujaf-329	94	16	malete	malete	NOUN
gujaf-329	94	17	,	,	PUNCT
gujaf-329	94	18	nigeria	nigeria	PROPN
gujaf-329	94	19	email	email	NOUN
gujaf-329	94	20	:	:	PUNCT
gujaf-329	94	21	tunde.abdulsalam@kwasu.edu.ng	tunde.abdulsalam@kwasu.edu.ng	PROPN
gujaf-329	94	22	abdulsalam.tunde@gmail.com	abdulsalam.tunde@gmail.com	X
gujaf-329	94	23	doi	doi	NOUN
gujaf-329	94	24	:	:	PUNCT
gujaf-329	94	25	https://doi.org/10.57233/gujaf.v5i2.06	https://doi.org/10.57233/gujaf.v5i2.06	PROPN
gujaf-329	94	26	abstract	abstract	PROPN
gujaf-329	94	27	the	the	DET
gujaf-329	94	28	general	general	ADJ
gujaf-329	94	29	perception	perception	NOUN
gujaf-329	94	30	of	of	ADP
gujaf-329	94	31	investors	investor	NOUN
gujaf-329	94	32	and	and	CCONJ
gujaf-329	94	33	other	other	ADJ
gujaf-329	94	34	stakeholders	stakeholder	NOUN
gujaf-329	94	35	is	be	AUX
gujaf-329	94	36	that	that	SCONJ
gujaf-329	94	37	self	self	NOUN
gujaf-329	94	38	-	-	PUNCT
gujaf-329	94	39	developed	develop	VERB
gujaf-329	94	40	environmental	environmental	ADJ
gujaf-329	94	41	and	and	CCONJ
gujaf-329	94	42	social	social	ADJ
gujaf-329	94	43	information	information	NOUN
gujaf-329	94	44	disclosure	disclosure	NOUN
gujaf-329	94	45	(	(	PUNCT
gujaf-329	94	46	esid	esid	PROPN
gujaf-329	94	47	)	)	PUNCT
gujaf-329	94	48	of	of	ADP
gujaf-329	94	49	companies	company	NOUN
gujaf-329	94	50	lack	lack	VERB
gujaf-329	94	51	quality	quality	NOUN
gujaf-329	94	52	required	require	VERB
gujaf-329	94	53	to	to	PART
gujaf-329	94	54	make	make	VERB
gujaf-329	94	55	informed	informed	ADJ
gujaf-329	94	56	business	business	NOUN
gujaf-329	94	57	decision	decision	NOUN
gujaf-329	94	58	which	which	PRON
gujaf-329	94	59	may	may	AUX
gujaf-329	94	60	impact	impact	VERB
gujaf-329	94	61	company	company	NOUN
gujaf-329	94	62	operating	operate	VERB
gujaf-329	94	63	cash	cash	NOUN
gujaf-329	94	64	flow	flow	NOUN
gujaf-329	94	65	(	(	PUNCT
gujaf-329	94	66	ocf	ocf	PROPN
gujaf-329	94	67	)	)	PUNCT
gujaf-329	94	68	.	.	PUNCT
gujaf-329	95	1	although	although	SCONJ
gujaf-329	95	2	,	,	PUNCT
gujaf-329	95	3	poor	poor	ADJ
gujaf-329	95	4	quality	quality	NOUN
gujaf-329	95	5	esid	esid	NOUN
gujaf-329	95	6	often	often	ADV
gujaf-329	95	7	damaged	damage	VERB
gujaf-329	95	8	company	company	NOUN
gujaf-329	95	9	reputation	reputation	NOUN
gujaf-329	95	10	and	and	CCONJ
gujaf-329	95	11	cause	cause	VERB
gujaf-329	95	12	competitive	competitive	ADJ
gujaf-329	95	13	setback	setback	NOUN
gujaf-329	95	14	that	that	PRON
gujaf-329	95	15	usually	usually	ADV
gujaf-329	95	16	bring	bring	VERB
gujaf-329	95	17	down	down	ADP
gujaf-329	95	18	ocf	ocf	PROPN
gujaf-329	95	19	.	.	PUNCT
gujaf-329	96	1	based	base	VERB
gujaf-329	96	2	on	on	ADP
gujaf-329	96	3	this	this	DET
gujaf-329	96	4	backdrop	backdrop	NOUN
gujaf-329	96	5	,	,	PUNCT
gujaf-329	96	6	this	this	DET
gujaf-329	96	7	study	study	NOUN
gujaf-329	96	8	explores	explore	VERB
gujaf-329	96	9	esid	esid	VERB
gujaf-329	96	10	quality	quality	NOUN
gujaf-329	96	11	of	of	ADP
gujaf-329	96	12	listed	list	VERB
gujaf-329	96	13	manufacturing	manufacturing	NOUN
gujaf-329	96	14	companies	company	NOUN
gujaf-329	96	15	in	in	ADP
gujaf-329	96	16	nigeria	nigeria	PROPN
gujaf-329	96	17	(	(	PUNCT
gujaf-329	96	18	lmcn	lmcn	PROPN
gujaf-329	96	19	)	)	PUNCT
gujaf-329	96	20	based	base	VERB
gujaf-329	96	21	on	on	ADP
gujaf-329	96	22	global	global	ADJ
gujaf-329	96	23	reporting	reporting	NOUN
gujaf-329	96	24	initiative	initiative	NOUN
gujaf-329	96	25	(	(	PUNCT
gujaf-329	96	26	gri	gri	PROPN
gujaf-329	96	27	)	)	PUNCT
gujaf-329	96	28	and	and	CCONJ
gujaf-329	96	29	evaluate	evaluate	VERB
gujaf-329	96	30	the	the	DET
gujaf-329	96	31	impact	impact	NOUN
gujaf-329	96	32	on	on	ADP
gujaf-329	96	33	their	their	PRON
gujaf-329	96	34	ocf	ocf	PROPN
gujaf-329	96	35	.	.	PUNCT
gujaf-329	97	1	the	the	DET
gujaf-329	97	2	study	study	NOUN
gujaf-329	97	3	employs	employ	VERB
gujaf-329	97	4	ex	ex	ADJ
gujaf-329	97	5	-	-	ADJ
gujaf-329	97	6	post	post	ADJ
gujaf-329	97	7	facto	facto	X
gujaf-329	97	8	research	research	NOUN
gujaf-329	97	9	design	design	NOUN
gujaf-329	97	10	and	and	CCONJ
gujaf-329	97	11	data	datum	NOUN
gujaf-329	97	12	collected	collect	VERB
gujaf-329	97	13	from	from	ADP
gujaf-329	97	14	annual	annual	ADJ
gujaf-329	97	15	reports	report	NOUN
gujaf-329	97	16	of	of	ADP
gujaf-329	97	17	forty	forty	NUM
gujaf-329	97	18	-	-	PUNCT
gujaf-329	97	19	seven	seven	NUM
gujaf-329	97	20	lmcns	lmcns	NOUN
gujaf-329	97	21	were	be	AUX
gujaf-329	97	22	analyzed	analyze	VERB
gujaf-329	97	23	using	use	VERB
gujaf-329	97	24	panel	panel	NOUN
gujaf-329	97	25	regression	regression	NOUN
gujaf-329	97	26	analysis	analysis	NOUN
gujaf-329	97	27	based	base	VERB
gujaf-329	97	28	on	on	ADP
gujaf-329	97	29	random	random	ADJ
gujaf-329	97	30	effect	effect	NOUN
gujaf-329	97	31	model	model	NOUN
gujaf-329	97	32	.	.	PUNCT
gujaf-329	98	1	while	while	SCONJ
gujaf-329	98	2	quality	quality	NOUN
gujaf-329	98	3	of	of	ADP
gujaf-329	98	4	esid	esid	NOUN
gujaf-329	98	5	of	of	ADP
gujaf-329	98	6	companies	company	NOUN
gujaf-329	98	7	were	be	AUX
gujaf-329	98	8	measured	measure	VERB
gujaf-329	98	9	based	base	VERB
gujaf-329	98	10	on	on	ADP
gujaf-329	98	11	gri	gri	PROPN
gujaf-329	98	12	sustainability	sustainability	NOUN
gujaf-329	98	13	quality	quality	NOUN
gujaf-329	98	14	principle	principle	NOUN
gujaf-329	98	15	such	such	ADJ
gujaf-329	98	16	as	as	ADP
gujaf-329	98	17	balance	balance	NOUN
gujaf-329	98	18	,	,	PUNCT
gujaf-329	98	19	clarity	clarity	NOUN
gujaf-329	98	20	,	,	PUNCT
gujaf-329	98	21	timeliness	timeliness	NOUN
gujaf-329	98	22	,	,	PUNCT
gujaf-329	98	23	relevance	relevance	NOUN
gujaf-329	98	24	,	,	PUNCT
gujaf-329	98	25	reliability	reliability	NOUN
gujaf-329	98	26	and	and	CCONJ
gujaf-329	98	27	comparability	comparability	NOUN
gujaf-329	98	28	,	,	PUNCT
gujaf-329	98	29	financial	financial	ADJ
gujaf-329	98	30	performance	performance	NOUN
gujaf-329	98	31	(	(	PUNCT
gujaf-329	98	32	fp	fp	X
gujaf-329	98	33	)	)	PUNCT
gujaf-329	98	34	was	be	AUX
gujaf-329	98	35	measured	measure	VERB
gujaf-329	98	36	by	by	ADP
gujaf-329	98	37	ocf	ocf	NOUN
gujaf-329	98	38	of	of	ADP
gujaf-329	98	39	the	the	DET
gujaf-329	98	40	studied	study	VERB
gujaf-329	98	41	companies	company	NOUN
gujaf-329	98	42	.	.	PUNCT
gujaf-329	99	1	findings	finding	NOUN
gujaf-329	99	2	from	from	ADP
gujaf-329	99	3	regression	regression	NOUN
gujaf-329	99	4	result	result	NOUN
gujaf-329	99	5	revealed	reveal	VERB
gujaf-329	99	6	that	that	SCONJ
gujaf-329	99	7	quality	quality	NOUN
gujaf-329	99	8	of	of	ADP
gujaf-329	99	9	environmental	environmental	ADJ
gujaf-329	99	10	and	and	CCONJ
gujaf-329	99	11	social	social	ADJ
gujaf-329	99	12	information	information	NOUN
gujaf-329	99	13	disclosure	disclosure	NOUN
gujaf-329	99	14	displays	display	VERB
gujaf-329	99	15	a	a	DET
gujaf-329	99	16	significant	significant	ADJ
gujaf-329	99	17	and	and	CCONJ
gujaf-329	99	18	positive	positive	ADJ
gujaf-329	99	19	correlation	correlation	NOUN
gujaf-329	99	20	with	with	ADP
gujaf-329	99	21	ocf	ocf	PROPN
gujaf-329	99	22	.	.	PUNCT
gujaf-329	100	1	this	this	DET
gujaf-329	100	2	study	study	NOUN
gujaf-329	100	3	concluded	conclude	VERB
gujaf-329	100	4	that	that	SCONJ
gujaf-329	100	5	substantive	substantive	ADJ
gujaf-329	100	6	investment	investment	NOUN
gujaf-329	100	7	in	in	ADP
gujaf-329	100	8	sustainability	sustainability	NOUN
gujaf-329	100	9	activities	activity	NOUN
gujaf-329	100	10	and	and	CCONJ
gujaf-329	100	11	quality	quality	NOUN
gujaf-329	100	12	disclosure	disclosure	NOUN
gujaf-329	100	13	is	be	AUX
gujaf-329	100	14	a	a	DET
gujaf-329	100	15	form	form	NOUN
gujaf-329	100	16	of	of	ADP
gujaf-329	100	17	undisputed	undisputed	ADJ
gujaf-329	100	18	contribution	contribution	NOUN
gujaf-329	100	19	to	to	ADP
gujaf-329	100	20	sustainable	sustainable	ADJ
gujaf-329	100	21	development	development	NOUN
gujaf-329	100	22	that	that	PRON
gujaf-329	100	23	in	in	ADP
gujaf-329	100	24	turn	turn	NOUN
gujaf-329	100	25	provide	provide	VERB
gujaf-329	100	26	a	a	DET
gujaf-329	100	27	basis	basis	NOUN
gujaf-329	100	28	for	for	ADP
gujaf-329	100	29	securing	secure	VERB
gujaf-329	100	30	enhanced	enhanced	ADJ
gujaf-329	100	31	fp	fp	NOUN
gujaf-329	100	32	.	.	PUNCT
gujaf-329	101	1	this	this	DET
gujaf-329	101	2	study	study	NOUN
gujaf-329	101	3	recommends	recommend	VERB
gujaf-329	101	4	that	that	DET
gujaf-329	101	5	manager	manager	NOUN
gujaf-329	101	6	should	should	AUX
gujaf-329	101	7	henceforth	henceforth	ADV
gujaf-329	101	8	,	,	PUNCT
gujaf-329	101	9	consider	consider	VERB
gujaf-329	101	10	potential	potential	ADJ
gujaf-329	101	11	returns	return	NOUN
gujaf-329	101	12	that	that	PRON
gujaf-329	101	13	will	will	AUX
gujaf-329	101	14	come	come	VERB
gujaf-329	101	15	from	from	ADP
gujaf-329	101	16	investment	investment	NOUN
gujaf-329	101	17	in	in	ADP
gujaf-329	101	18	substantive	substantive	ADJ
gujaf-329	101	19	environmental	environmental	ADJ
gujaf-329	101	20	and	and	CCONJ
gujaf-329	101	21	social	social	ADJ
gujaf-329	101	22	activities	activity	NOUN
gujaf-329	101	23	and	and	CCONJ
gujaf-329	101	24	quality	quality	NOUN
gujaf-329	101	25	disclosure	disclosure	NOUN
gujaf-329	101	26	that	that	PRON
gujaf-329	101	27	follow	follow	VERB
gujaf-329	101	28	gri	gri	PROPN
gujaf-329	101	29	quality	quality	NOUN
gujaf-329	101	30	reporting	report	VERB
gujaf-329	101	31	principle	principle	NOUN
gujaf-329	101	32	.	.	PUNCT
gujaf-329	102	1	keywords	keyword	NOUN
gujaf-329	102	2	:	:	PUNCT
gujaf-329	102	3	esd	esd	PROPN
gujaf-329	102	4	quality	quality	NOUN
gujaf-329	102	5	,	,	PUNCT
gujaf-329	102	6	operating	operate	VERB
gujaf-329	102	7	cash	cash	NOUN
gujaf-329	102	8	flow	flow	NOUN
gujaf-329	102	9	,	,	PUNCT
gujaf-329	102	10	gri	gri	PROPN
gujaf-329	102	11	,	,	PUNCT
gujaf-329	102	12	g3	g3	NOUN
gujaf-329	102	13	sustainability	sustainability	NOUN
gujaf-329	102	14	quality	quality	NOUN
gujaf-329	102	15	principle	principle	NOUN
gujaf-329	102	16	,	,	PUNCT
gujaf-329	102	17	financial	financial	ADJ
gujaf-329	102	18	performance	performance	NOUN
gujaf-329	102	19	,	,	PUNCT
gujaf-329	102	20	social	social	ADJ
gujaf-329	102	21	and	and	CCONJ
gujaf-329	102	22	environmental	environmental	ADJ
gujaf-329	102	23	sensitive	sensitive	ADJ
gujaf-329	102	24	sectors	sector	NOUN
gujaf-329	102	25	.	.	PUNCT
gujaf-329	103	1	jel	jel	PROPN
gujaf-329	103	2	code	code	PROPN
gujaf-329	103	3	:	:	PUNCT
gujaf-329	103	4	m14	m14	NOUN
gujaf-329	103	5	,	,	PUNCT
gujaf-329	103	6	q56	q56	INTJ
gujaf-329	103	7	,	,	PUNCT
gujaf-329	103	8	l25	l25	NOUN
gujaf-329	103	9	1.0	1.0	NUM
gujaf-329	103	10	introduction	introduction	NOUN
gujaf-329	103	11	the	the	DET
gujaf-329	103	12	global	global	ADJ
gujaf-329	103	13	industrialization	industrialization	NOUN
gujaf-329	103	14	drive	drive	NOUN
gujaf-329	103	15	has	have	AUX
gujaf-329	103	16	produced	produce	VERB
gujaf-329	103	17	respectable	respectable	ADJ
gujaf-329	103	18	economic	economic	ADJ
gujaf-329	103	19	gains	gain	NOUN
gujaf-329	103	20	for	for	ADP
gujaf-329	103	21	all	all	DET
gujaf-329	103	22	countries	country	NOUN
gujaf-329	103	23	.	.	PUNCT
gujaf-329	104	1	however	however	ADV
gujaf-329	104	2	,	,	PUNCT
gujaf-329	104	3	alongside	alongside	ADP
gujaf-329	104	4	these	these	DET
gujaf-329	104	5	advantages	advantage	NOUN
gujaf-329	104	6	come	come	VERB
gujaf-329	104	7	environmental	environmental	ADJ
gujaf-329	104	8	and	and	CCONJ
gujaf-329	104	9	social	social	ADJ
gujaf-329	104	10	threat	threat	NOUN
gujaf-329	104	11	to	to	ADP
gujaf-329	104	12	people	people	NOUN
gujaf-329	104	13	,	,	PUNCT
gujaf-329	104	14	environment	environment	NOUN
gujaf-329	104	15	and	and	CCONJ
gujaf-329	104	16	society	society	NOUN
gujaf-329	104	17	.	.	PUNCT
gujaf-329	105	1	while	while	SCONJ
gujaf-329	105	2	social	social	ADJ
gujaf-329	105	3	threat	threat	NOUN
gujaf-329	105	4	includes	include	VERB
gujaf-329	105	5	occupational	occupational	ADJ
gujaf-329	105	6	injuries	injury	NOUN
gujaf-329	105	7	and	and	CCONJ
gujaf-329	105	8	adverse	adverse	ADJ
gujaf-329	105	9	effects	effect	NOUN
gujaf-329	105	10	on	on	ADP
gujaf-329	105	11	host	host	NOUN
gujaf-329	105	12	communities	community	NOUN
gujaf-329	105	13	,	,	PUNCT
gujaf-329	105	14	environmental	environmental	ADJ
gujaf-329	105	15	challenges	challenge	NOUN
gujaf-329	105	16	range	range	VERB
gujaf-329	105	17	from	from	ADP
gujaf-329	105	18	global	global	ADJ
gujaf-329	105	19	warming	warming	NOUN
gujaf-329	105	20	to	to	ADP
gujaf-329	105	21	impacts	impact	NOUN
gujaf-329	105	22	associated	associate	VERB
gujaf-329	105	23	with	with	ADP
gujaf-329	105	24	products	product	NOUN
gujaf-329	105	25	and	and	CCONJ
gujaf-329	105	26	services	service	NOUN
gujaf-329	105	27	(	(	PUNCT
gujaf-329	105	28	nwaigwe	nwaigwe	NOUN
gujaf-329	105	29	,	,	PUNCT
gujaf-329	105	30	et	et	PROPN
gujaf-329	105	31	al	al	PROPN
gujaf-329	105	32	.	.	PROPN
gujaf-329	105	33	,	,	PUNCT
gujaf-329	105	34	2020	2020	NUM
gujaf-329	105	35	)	)	PUNCT
gujaf-329	105	36	.	.	PUNCT
gujaf-329	106	1	the	the	DET
gujaf-329	106	2	environmental	environmental	ADJ
gujaf-329	106	3	and	and	CCONJ
gujaf-329	106	4	social	social	ADJ
gujaf-329	106	5	damages	damage	NOUN
gujaf-329	106	6	stemming	stem	VERB
gujaf-329	106	7	from	from	ADP
gujaf-329	106	8	industrial	industrial	ADJ
gujaf-329	106	9	actions	action	NOUN
gujaf-329	106	10	are	be	AUX
gujaf-329	106	11	perceived	perceive	VERB
gujaf-329	106	12	as	as	ADP
gujaf-329	106	13	irresponsible	irresponsible	ADJ
gujaf-329	106	14	attitudes	attitude	NOUN
gujaf-329	106	15	which	which	PRON
gujaf-329	106	16	constitute	constitute	VERB
gujaf-329	106	17	risks	risk	NOUN
gujaf-329	106	18	capable	capable	ADJ
gujaf-329	106	19	of	of	ADP
gujaf-329	106	20	creating	create	VERB
gujaf-329	106	21	setbacks	setback	NOUN
gujaf-329	106	22	in	in	ADP
gujaf-329	106	23	a	a	DET
gujaf-329	106	24	company	company	NOUN
gujaf-329	106	25	’s	’s	PART
gujaf-329	106	26	market	market	NOUN
gujaf-329	106	27	competitiveness	competitiveness	NOUN
gujaf-329	106	28	,	,	PUNCT
gujaf-329	106	29	usually	usually	ADV
gujaf-329	106	30	resulting	result	VERB
gujaf-329	106	31	in	in	ADP
gujaf-329	106	32	a	a	DET
gujaf-329	106	33	decline	decline	NOUN
gujaf-329	106	34	in	in	ADP
gujaf-329	106	35	a	a	DET
gujaf-329	106	36	company	company	NOUN
gujaf-329	106	37	's	's	PART
gujaf-329	106	38	operating	operate	VERB
gujaf-329	106	39	cash	cash	NOUN
gujaf-329	106	40	flow	flow	NOUN
gujaf-329	106	41	.	.	PUNCT
gujaf-329	107	1	according	accord	VERB
gujaf-329	107	2	to	to	ADP
gujaf-329	107	3	alam	alam	PROPN
gujaf-329	107	4	and	and	CCONJ
gujaf-329	107	5	tariq	tariq	PROPN
gujaf-329	107	6	(	(	PUNCT
gujaf-329	107	7	2023	2023	NUM
gujaf-329	107	8	)	)	PUNCT
gujaf-329	107	9	,	,	PUNCT
gujaf-329	107	10	a	a	DET
gujaf-329	107	11	company	company	NOUN
gujaf-329	107	12	's	's	PART
gujaf-329	107	13	financial	financial	ADJ
gujaf-329	107	14	performance	performance	NOUN
gujaf-329	107	15	(	(	PUNCT
gujaf-329	107	16	fp	fp	X
gujaf-329	107	17	)	)	PUNCT
gujaf-329	107	18	is	be	AUX
gujaf-329	107	19	often	often	ADV
gujaf-329	107	20	threatened	threaten	VERB
gujaf-329	107	21	by	by	ADP
gujaf-329	107	22	social	social	ADJ
gujaf-329	107	23	and	and	CCONJ
gujaf-329	107	24	environmental	environmental	ADJ
gujaf-329	107	25	harm	harm	NOUN
gujaf-329	107	26	brought	bring	VERB
gujaf-329	107	27	on	on	ADP
gujaf-329	107	28	by	by	ADP
gujaf-329	107	29	industrial	industrial	ADJ
gujaf-329	107	30	activity	activity	NOUN
gujaf-329	107	31	,	,	PUNCT
gujaf-329	107	32	which	which	PRON
gujaf-329	107	33	culminates	culminate	VERB
gujaf-329	107	34	in	in	ADP
gujaf-329	107	35	a	a	DET
gujaf-329	107	36	decline	decline	NOUN
gujaf-329	107	37	in	in	ADP
gujaf-329	107	38	operating	operate	VERB
gujaf-329	107	39	cash	cash	NOUN
gujaf-329	107	40	flow	flow	NOUN
gujaf-329	107	41	.	.	PUNCT
gujaf-329	108	1	results	result	NOUN
gujaf-329	108	2	of	of	ADP
gujaf-329	108	3	the	the	DET
gujaf-329	108	4	aforementioned	aforementioned	ADJ
gujaf-329	108	5	developments	development	NOUN
gujaf-329	108	6	,	,	PUNCT
gujaf-329	108	7	awaken	awaken	VERB
gujaf-329	108	8	investors	investor	NOUN
gujaf-329	108	9	and	and	CCONJ
gujaf-329	108	10	other	other	ADJ
gujaf-329	108	11	stakeholders	stakeholder	NOUN
gujaf-329	108	12	and	and	CCONJ
gujaf-329	108	13	thus	thus	ADV
gujaf-329	108	14	drive	drive	VERB
gujaf-329	108	15	them	they	PRON
gujaf-329	108	16	to	to	PART
gujaf-329	108	17	call	call	VERB
gujaf-329	108	18	for	for	ADP
gujaf-329	108	19	the	the	DET
gujaf-329	108	20	disclosure	disclosure	NOUN
gujaf-329	108	21	of	of	ADP
gujaf-329	108	22	environmental	environmental	ADJ
gujaf-329	108	23	and	and	CCONJ
gujaf-329	108	24	social	social	ADJ
gujaf-329	108	25	information	information	NOUN
gujaf-329	108	26	(	(	PUNCT
gujaf-329	108	27	esd	esd	PROPN
gujaf-329	108	28	)	)	PUNCT
gujaf-329	108	29	in	in	ADP
gujaf-329	108	30	corporate	corporate	ADJ
gujaf-329	108	31	annual	annual	ADJ
gujaf-329	108	32	reports	report	NOUN
gujaf-329	108	33	to	to	PART
gujaf-329	108	34	facilitate	facilitate	VERB
gujaf-329	108	35	well	well	ADV
gujaf-329	108	36	-	-	PUNCT
gujaf-329	108	37	informed	inform	VERB
gujaf-329	108	38	business	business	NOUN
gujaf-329	108	39	decision	decision	NOUN
gujaf-329	108	40	-	-	PUNCT
gujaf-329	108	41	making	making	NOUN
gujaf-329	108	42	.	.	PUNCT
gujaf-329	109	1	in	in	ADP
gujaf-329	109	2	the	the	DET
gujaf-329	109	3	pursuit	pursuit	NOUN
gujaf-329	109	4	of	of	ADP
gujaf-329	109	5	building	build	VERB
gujaf-329	109	6	a	a	DET
gujaf-329	109	7	positive	positive	ADJ
gujaf-329	109	8	reputation	reputation	NOUN
gujaf-329	109	9	and	and	CCONJ
gujaf-329	109	10	gaining	gain	VERB
gujaf-329	109	11	a	a	DET
gujaf-329	109	12	competitive	competitive	ADJ
gujaf-329	109	13	edge	edge	NOUN
gujaf-329	109	14	to	to	PART
gujaf-329	109	15	enhance	enhance	VERB
gujaf-329	109	16	fp	fp	NOUN
gujaf-329	109	17	,	,	PUNCT
gujaf-329	109	18	companies	company	NOUN
gujaf-329	109	19	in	in	ADP
gujaf-329	109	20	developed	developed	ADJ
gujaf-329	109	21	and	and	CCONJ
gujaf-329	109	22	developing	develop	VERB
gujaf-329	109	23	nations	nation	NOUN
gujaf-329	109	24	,	,	PUNCT
gujaf-329	109	25	including	include	VERB
gujaf-329	109	26	listed	list	VERB
gujaf-329	109	27	companies	company	NOUN
gujaf-329	109	28	on	on	ADP
gujaf-329	109	29	the	the	DET
gujaf-329	109	30	nigerian	nigerian	ADJ
gujaf-329	109	31	exchange	exchange	NOUN
gujaf-329	109	32	group	group	NOUN
gujaf-329	109	33	(	(	PUNCT
gujaf-329	109	34	ngx	ngx	PROPN
gujaf-329	109	35	)	)	PUNCT
gujaf-329	109	36	embraced	embrace	VERB
gujaf-329	109	37	mailto:tunde.abdulsalam@kwasu.edu.ng	mailto:tunde.abdulsalam@kwasu.edu.ng	PROPN
gujaf-329	109	38	mailto:abdulsalam.tunde@gmail.com	mailto:abdulsalam.tunde@gmail.com	X
gujaf-329	109	39	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	ADP
gujaf-329	109	40	gusau	gusau	PROPN
gujaf-329	109	41	journal	journal	PROPN
gujaf-329	109	42	of	of	ADP
gujaf-329	109	43	accounting	accounting	NOUN
gujaf-329	109	44	and	and	CCONJ
gujaf-329	109	45	finance	finance	NOUN
gujaf-329	109	46	,	,	PUNCT
gujaf-329	109	47	vol	vol	NOUN
gujaf-329	109	48	.	.	PROPN
gujaf-329	109	49	5	5	NUM
gujaf-329	109	50	,	,	PUNCT
gujaf-329	109	51	issue	issue	NOUN
gujaf-329	109	52	2	2	NUM
gujaf-329	109	53	,	,	PUNCT
gujaf-329	109	54	october	october	PROPN
gujaf-329	109	55	,	,	PUNCT
gujaf-329	109	56	2024	2024	NUM
gujaf-329	109	57	89	89	NUM
gujaf-329	109	58	sustainability	sustainability	NOUN
gujaf-329	109	59	practice	practice	NOUN
gujaf-329	109	60	and	and	CCONJ
gujaf-329	109	61	begun	begin	VERB
gujaf-329	109	62	to	to	PART
gujaf-329	109	63	provide	provide	VERB
gujaf-329	109	64	internally	internally	ADV
gujaf-329	109	65	generated	generate	VERB
gujaf-329	109	66	sustainability	sustainability	NOUN
gujaf-329	109	67	information	information	NOUN
gujaf-329	109	68	.	.	PUNCT
gujaf-329	110	1	this	this	DET
gujaf-329	110	2	trend	trend	NOUN
gujaf-329	110	3	gained	gain	VERB
gujaf-329	110	4	momentum	momentum	NOUN
gujaf-329	110	5	following	follow	VERB
gujaf-329	110	6	the	the	DET
gujaf-329	110	7	global	global	ADJ
gujaf-329	110	8	financial	financial	ADJ
gujaf-329	110	9	crisis	crisis	NOUN
gujaf-329	110	10	and	and	CCONJ
gujaf-329	110	11	the	the	DET
gujaf-329	110	12	amendment	amendment	NOUN
gujaf-329	110	13	of	of	ADP
gujaf-329	110	14	the	the	DET
gujaf-329	110	15	code	code	NOUN
gujaf-329	110	16	of	of	ADP
gujaf-329	110	17	corporate	corporate	ADJ
gujaf-329	110	18	governance	governance	NOUN
gujaf-329	110	19	(	(	PUNCT
gujaf-329	110	20	ccg	ccg	NOUN
gujaf-329	110	21	)	)	PUNCT
gujaf-329	110	22	conducted	conduct	VERB
gujaf-329	110	23	across	across	ADP
gujaf-329	110	24	significant	significant	ADJ
gujaf-329	110	25	capital	capital	NOUN
gujaf-329	110	26	markets	market	NOUN
gujaf-329	110	27	,	,	PUNCT
gujaf-329	110	28	including	include	VERB
gujaf-329	110	29	ngx	ngx	PROPN
gujaf-329	110	30	.	.	PUNCT
gujaf-329	110	31	however	however	ADV
gujaf-329	110	32	,	,	PUNCT
gujaf-329	110	33	the	the	DET
gujaf-329	110	34	internally	internally	ADV
gujaf-329	110	35	generated	generate	VERB
gujaf-329	110	36	esds	esds	NOUN
gujaf-329	110	37	often	often	ADV
gujaf-329	110	38	face	face	VERB
gujaf-329	110	39	criticism	criticism	NOUN
gujaf-329	110	40	for	for	ADP
gujaf-329	110	41	lacking	lack	VERB
gujaf-329	110	42	the	the	DET
gujaf-329	110	43	essential	essential	ADJ
gujaf-329	110	44	information	information	NOUN
gujaf-329	110	45	characteristics	characteristic	NOUN
gujaf-329	110	46	necessary	necessary	ADJ
gujaf-329	110	47	for	for	ADP
gujaf-329	110	48	making	make	VERB
gujaf-329	110	49	informed	inform	VERB
gujaf-329	110	50	economic	economic	ADJ
gujaf-329	110	51	decisions	decision	NOUN
gujaf-329	110	52	.	.	PUNCT
gujaf-329	111	1	the	the	DET
gujaf-329	111	2	critique	critique	NOUN
gujaf-329	111	3	,	,	PUNCT
gujaf-329	111	4	coupled	couple	VERB
gujaf-329	111	5	with	with	ADP
gujaf-329	111	6	the	the	DET
gujaf-329	111	7	growing	grow	VERB
gujaf-329	111	8	recognition	recognition	NOUN
gujaf-329	111	9	of	of	ADP
gujaf-329	111	10	the	the	DET
gujaf-329	111	11	significance	significance	NOUN
gujaf-329	111	12	of	of	ADP
gujaf-329	111	13	fit	fit	NOUN
gujaf-329	111	14	-	-	PUNCT
gujaf-329	111	15	for	for	ADP
gujaf-329	111	16	-	-	PUNCT
gujaf-329	111	17	purpose	purpose	NOUN
gujaf-329	111	18	esd	esd	NOUN
gujaf-329	111	19	in	in	ADP
gujaf-329	111	20	economic	economic	ADJ
gujaf-329	111	21	decision	decision	NOUN
gujaf-329	111	22	-	-	PUNCT
gujaf-329	111	23	making	making	NOUN
gujaf-329	111	24	,	,	PUNCT
gujaf-329	111	25	garnered	garnered	VERB
gujaf-329	111	26	international	international	ADJ
gujaf-329	111	27	attention	attention	NOUN
gujaf-329	111	28	,	,	PUNCT
gujaf-329	111	29	that	that	PRON
gujaf-329	111	30	subsequently	subsequently	ADV
gujaf-329	111	31	lead	lead	VERB
gujaf-329	111	32	to	to	ADP
gujaf-329	111	33	the	the	DET
gujaf-329	111	34	establishment	establishment	NOUN
gujaf-329	111	35	of	of	ADP
gujaf-329	111	36	the	the	DET
gujaf-329	111	37	global	global	ADJ
gujaf-329	111	38	reporting	reporting	NOUN
gujaf-329	111	39	initiative	initiative	NOUN
gujaf-329	111	40	(	(	PUNCT
gujaf-329	111	41	gri	gri	PROPN
gujaf-329	111	42	)	)	PUNCT
gujaf-329	111	43	and	and	CCONJ
gujaf-329	111	44	the	the	DET
gujaf-329	111	45	subsequent	subsequent	ADJ
gujaf-329	111	46	appearance	appearance	NOUN
gujaf-329	111	47	of	of	ADP
gujaf-329	111	48	the	the	DET
gujaf-329	111	49	g3	g3	PROPN
gujaf-329	111	50	sustainable	sustainable	ADJ
gujaf-329	111	51	quality	quality	NOUN
gujaf-329	111	52	reporting	reporting	NOUN
gujaf-329	111	53	framework	framework	NOUN
gujaf-329	111	54	in	in	ADP
gujaf-329	111	55	2006	2006	NUM
gujaf-329	111	56	.	.	PUNCT
gujaf-329	112	1	gri	gri	PROPN
gujaf-329	112	2	,	,	PUNCT
gujaf-329	112	3	g3	g3	PROPN
gujaf-329	112	4	was	be	AUX
gujaf-329	112	5	established	establish	VERB
gujaf-329	112	6	to	to	PART
gujaf-329	112	7	unify	unify	VERB
gujaf-329	112	8	,	,	PUNCT
gujaf-329	112	9	standardize	standardize	VERB
gujaf-329	112	10	,	,	PUNCT
gujaf-329	112	11	and	and	CCONJ
gujaf-329	112	12	ensure	ensure	VERB
gujaf-329	112	13	the	the	DET
gujaf-329	112	14	comparability	comparability	NOUN
gujaf-329	112	15	of	of	ADP
gujaf-329	112	16	esd	esd	NOUN
gujaf-329	112	17	of	of	ADP
gujaf-329	112	18	companies	company	NOUN
gujaf-329	112	19	worldwide	worldwide	ADV
gujaf-329	112	20	.	.	PUNCT
gujaf-329	113	1	the	the	DET
gujaf-329	113	2	g3	g3	PROPN
gujaf-329	113	3	version	version	NOUN
gujaf-329	113	4	of	of	ADP
gujaf-329	113	5	gri	gri	PROPN
gujaf-329	113	6	has	have	AUX
gujaf-329	113	7	become	become	VERB
gujaf-329	113	8	widely	widely	ADV
gujaf-329	113	9	recognized	recognize	VERB
gujaf-329	113	10	and	and	CCONJ
gujaf-329	113	11	frequently	frequently	ADV
gujaf-329	113	12	adopted	adopt	VERB
gujaf-329	113	13	by	by	ADP
gujaf-329	113	14	organizations	organization	NOUN
gujaf-329	113	15	,	,	PUNCT
gujaf-329	113	16	primarily	primarily	ADV
gujaf-329	113	17	due	due	ADP
gujaf-329	113	18	to	to	ADP
gujaf-329	113	19	the	the	DET
gujaf-329	113	20	information	information	NOUN
gujaf-329	113	21	quality	quality	NOUN
gujaf-329	113	22	characteristics	characteristic	NOUN
gujaf-329	113	23	it	it	PRON
gujaf-329	113	24	embodied	embody	VERB
gujaf-329	113	25	and	and	CCONJ
gujaf-329	113	26	its	its	PRON
gujaf-329	113	27	alignment	alignment	NOUN
gujaf-329	113	28	with	with	ADP
gujaf-329	113	29	financial	financial	ADJ
gujaf-329	113	30	reporting	reporting	NOUN
gujaf-329	113	31	quality	quality	NOUN
gujaf-329	113	32	guidelines	guideline	NOUN
gujaf-329	113	33	identified	identify	VERB
gujaf-329	113	34	in	in	ADP
gujaf-329	113	35	the	the	DET
gujaf-329	113	36	international	international	ADJ
gujaf-329	113	37	accounting	accounting	NOUN
gujaf-329	113	38	standards	standard	NOUN
gujaf-329	113	39	board	board	NOUN
gujaf-329	113	40	(	(	PUNCT
gujaf-329	113	41	iasb	iasb	PROPN
gujaf-329	113	42	,	,	PUNCT
gujaf-329	113	43	2010	2010	NUM
gujaf-329	113	44	)	)	PUNCT
gujaf-329	113	45	.	.	PUNCT
gujaf-329	114	1	the	the	DET
gujaf-329	114	2	gri	gri	PROPN
gujaf-329	114	3	,	,	PUNCT
gujaf-329	114	4	g3	g3	NOUN
gujaf-329	114	5	sustainability	sustainability	NOUN
gujaf-329	114	6	quality	quality	NOUN
gujaf-329	114	7	framework	framework	NOUN
gujaf-329	114	8	offers	offer	VERB
gujaf-329	114	9	comprehensive	comprehensive	ADJ
gujaf-329	114	10	guidelines	guideline	NOUN
gujaf-329	114	11	for	for	ADP
gujaf-329	114	12	reporting	report	VERB
gujaf-329	114	13	esd	esd	NOUN
gujaf-329	114	14	that	that	PRON
gujaf-329	114	15	consistently	consistently	ADV
gujaf-329	114	16	meet	meet	VERB
gujaf-329	114	17	the	the	DET
gujaf-329	114	18	information	information	NOUN
gujaf-329	114	19	needs	need	NOUN
gujaf-329	114	20	of	of	ADP
gujaf-329	114	21	investors	investor	NOUN
gujaf-329	114	22	.	.	PUNCT
gujaf-329	115	1	alam	alam	PROPN
gujaf-329	115	2	and	and	CCONJ
gujaf-329	115	3	tariq	tariq	PROPN
gujaf-329	115	4	(	(	PUNCT
gujaf-329	115	5	2023	2023	NUM
gujaf-329	115	6	)	)	PUNCT
gujaf-329	115	7	deliberately	deliberately	ADV
gujaf-329	115	8	note	note	VERB
gujaf-329	115	9	that	that	SCONJ
gujaf-329	115	10	companies	company	NOUN
gujaf-329	115	11	associated	associate	VERB
gujaf-329	115	12	with	with	ADP
gujaf-329	115	13	quality	quality	NOUN
gujaf-329	115	14	esd	esd	NOUN
gujaf-329	115	15	tend	tend	VERB
gujaf-329	115	16	to	to	PART
gujaf-329	115	17	attract	attract	VERB
gujaf-329	115	18	financial	financial	ADJ
gujaf-329	115	19	capital	capital	NOUN
gujaf-329	115	20	from	from	ADP
gujaf-329	115	21	ethical	ethical	ADJ
gujaf-329	115	22	investors	investor	NOUN
gujaf-329	115	23	,	,	PUNCT
gujaf-329	115	24	which	which	PRON
gujaf-329	115	25	often	often	ADV
gujaf-329	115	26	improve	improve	VERB
gujaf-329	115	27	the	the	DET
gujaf-329	115	28	cash	cash	NOUN
gujaf-329	115	29	flow	flow	NOUN
gujaf-329	115	30	of	of	ADP
gujaf-329	115	31	such	such	ADJ
gujaf-329	115	32	sustainability	sustainability	NOUN
gujaf-329	115	33	-	-	PUNCT
gujaf-329	115	34	friendly	friendly	ADJ
gujaf-329	115	35	entities	entity	NOUN
gujaf-329	115	36	.	.	PUNCT
gujaf-329	116	1	in	in	ADP
gujaf-329	116	2	the	the	DET
gujaf-329	116	3	contemporary	contemporary	ADJ
gujaf-329	116	4	business	business	NOUN
gujaf-329	116	5	landscape	landscape	NOUN
gujaf-329	116	6	,	,	PUNCT
gujaf-329	116	7	listed	list	VERB
gujaf-329	116	8	companies	company	NOUN
gujaf-329	116	9	,	,	PUNCT
gujaf-329	116	10	including	include	VERB
gujaf-329	116	11	those	those	PRON
gujaf-329	116	12	listed	list	VERB
gujaf-329	116	13	on	on	ADP
gujaf-329	116	14	the	the	DET
gujaf-329	116	15	ngx	ngx	NOUN
gujaf-329	116	16	,	,	PUNCT
gujaf-329	116	17	have	have	AUX
gujaf-329	116	18	embraced	embrace	VERB
gujaf-329	116	19	and	and	CCONJ
gujaf-329	116	20	adopted	adopt	VERB
gujaf-329	116	21	the	the	DET
gujaf-329	116	22	use	use	NOUN
gujaf-329	116	23	of	of	ADP
gujaf-329	116	24	internally	internally	ADV
gujaf-329	116	25	generated	generate	VERB
gujaf-329	116	26	environmental	environmental	ADJ
gujaf-329	116	27	and	and	CCONJ
gujaf-329	116	28	social	social	ADJ
gujaf-329	116	29	information	information	NOUN
gujaf-329	116	30	(	(	PUNCT
gujaf-329	116	31	esi	esi	NOUN
gujaf-329	116	32	)	)	PUNCT
gujaf-329	116	33	to	to	PART
gujaf-329	116	34	show	show	VERB
gujaf-329	116	35	the	the	DET
gujaf-329	116	36	company	company	NOUN
gujaf-329	116	37	’s	’s	PART
gujaf-329	116	38	sustainability	sustainability	NOUN
gujaf-329	116	39	commitments	commitment	NOUN
gujaf-329	116	40	.	.	PUNCT
gujaf-329	117	1	this	this	DET
gujaf-329	117	2	approach	approach	NOUN
gujaf-329	117	3	is	be	AUX
gujaf-329	117	4	aimed	aim	VERB
gujaf-329	117	5	at	at	ADP
gujaf-329	117	6	upholding	uphold	VERB
gujaf-329	117	7	legitimacy	legitimacy	NOUN
gujaf-329	117	8	,	,	PUNCT
gujaf-329	117	9	addressed	address	VERB
gujaf-329	117	10	sustainability	sustainability	NOUN
gujaf-329	117	11	concerns	concern	NOUN
gujaf-329	117	12	,	,	PUNCT
gujaf-329	117	13	and	and	CCONJ
gujaf-329	117	14	meeting	meet	VERB
gujaf-329	117	15	the	the	DET
gujaf-329	117	16	expectations	expectation	NOUN
gujaf-329	117	17	of	of	ADP
gujaf-329	117	18	stakeholders	stakeholder	NOUN
gujaf-329	117	19	.	.	PUNCT
gujaf-329	118	1	the	the	DET
gujaf-329	118	2	objective	objective	NOUN
gujaf-329	118	3	is	be	AUX
gujaf-329	118	4	to	to	PART
gujaf-329	118	5	cultivate	cultivate	VERB
gujaf-329	118	6	a	a	DET
gujaf-329	118	7	more	more	ADV
gujaf-329	118	8	favorable	favorable	ADJ
gujaf-329	118	9	business	business	NOUN
gujaf-329	118	10	image	image	NOUN
gujaf-329	118	11	,	,	PUNCT
gujaf-329	118	12	attract	attract	VERB
gujaf-329	118	13	financial	financial	ADJ
gujaf-329	118	14	capital	capital	NOUN
gujaf-329	118	15	,	,	PUNCT
gujaf-329	118	16	and	and	CCONJ
gujaf-329	118	17	subsequently	subsequently	ADV
gujaf-329	118	18	enhance	enhance	VERB
gujaf-329	118	19	the	the	DET
gujaf-329	118	20	companies	company	NOUN
gujaf-329	118	21	'	'	PART
gujaf-329	118	22	operating	operate	VERB
gujaf-329	118	23	cash	cash	NOUN
gujaf-329	118	24	flow	flow	NOUN
gujaf-329	118	25	(	(	PUNCT
gujaf-329	118	26	ocf	ocf	PROPN
gujaf-329	118	27	)	)	PUNCT
gujaf-329	118	28	.	.	PUNCT
gujaf-329	119	1	according	accord	VERB
gujaf-329	119	2	to	to	ADP
gujaf-329	119	3	okudo	okudo	NOUN
gujaf-329	119	4	and	and	CCONJ
gujaf-329	119	5	amahalu	amahalu	PROPN
gujaf-329	119	6	(	(	PUNCT
gujaf-329	119	7	2023	2023	NUM
gujaf-329	119	8	)	)	PUNCT
gujaf-329	119	9	,	,	PUNCT
gujaf-329	119	10	lmcn	lmcn	PROPN
gujaf-329	119	11	has	have	AUX
gujaf-329	119	12	progressively	progressively	ADV
gujaf-329	119	13	adopted	adopt	VERB
gujaf-329	119	14	self	self	NOUN
gujaf-329	119	15	-	-	PUNCT
gujaf-329	119	16	developed	develop	VERB
gujaf-329	119	17	esd	esd	NOUN
gujaf-329	119	18	to	to	PART
gujaf-329	119	19	boost	boost	VERB
gujaf-329	119	20	its	its	PRON
gujaf-329	119	21	reputation	reputation	NOUN
gujaf-329	119	22	,	,	PUNCT
gujaf-329	119	23	gain	gain	VERB
gujaf-329	119	24	a	a	DET
gujaf-329	119	25	competitive	competitive	ADJ
gujaf-329	119	26	edge	edge	NOUN
gujaf-329	119	27	in	in	ADP
gujaf-329	119	28	the	the	DET
gujaf-329	119	29	market	market	NOUN
gujaf-329	119	30	,	,	PUNCT
gujaf-329	119	31	and	and	CCONJ
gujaf-329	119	32	ultimately	ultimately	ADV
gujaf-329	119	33	improve	improve	VERB
gujaf-329	119	34	financial	financial	ADJ
gujaf-329	119	35	efficiency	efficiency	NOUN
gujaf-329	119	36	.	.	PUNCT
gujaf-329	120	1	however	however	ADV
gujaf-329	120	2	,	,	PUNCT
gujaf-329	120	3	achieving	achieve	VERB
gujaf-329	120	4	an	an	DET
gujaf-329	120	5	augmented	augment	VERB
gujaf-329	120	6	operating	operating	NOUN
gujaf-329	120	7	cash	cash	NOUN
gujaf-329	120	8	flow	flow	NOUN
gujaf-329	120	9	may	may	AUX
gujaf-329	120	10	confront	confront	VERB
gujaf-329	120	11	challenges	challenge	NOUN
gujaf-329	120	12	if	if	SCONJ
gujaf-329	120	13	the	the	DET
gujaf-329	120	14	self	self	NOUN
gujaf-329	120	15	-	-	PUNCT
gujaf-329	120	16	developed	develop	VERB
gujaf-329	120	17	esd	esd	NOUN
gujaf-329	120	18	in	in	ADP
gujaf-329	120	19	the	the	DET
gujaf-329	120	20	annual	annual	ADJ
gujaf-329	120	21	report	report	NOUN
gujaf-329	120	22	does	do	AUX
gujaf-329	120	23	not	not	PART
gujaf-329	120	24	adhere	adhere	VERB
gujaf-329	120	25	to	to	ADP
gujaf-329	120	26	the	the	DET
gujaf-329	120	27	information	information	NOUN
gujaf-329	120	28	characteristics	characteristic	NOUN
gujaf-329	120	29	defined	define	VERB
gujaf-329	120	30	in	in	ADP
gujaf-329	120	31	the	the	DET
gujaf-329	120	32	upgraded	upgrade	VERB
gujaf-329	120	33	generation	generation	NOUN
gujaf-329	120	34	3	3	NUM
gujaf-329	120	35	of	of	ADP
gujaf-329	120	36	gri	gri	PROPN
gujaf-329	120	37	reporting	reporting	NOUN
gujaf-329	120	38	guideline	guideline	NOUN
gujaf-329	120	39	.	.	PUNCT
gujaf-329	121	1	building	build	VERB
gujaf-329	121	2	on	on	ADP
gujaf-329	121	3	the	the	DET
gujaf-329	121	4	aforementioned	aforementioned	ADJ
gujaf-329	121	5	context	context	NOUN
gujaf-329	121	6	,	,	PUNCT
gujaf-329	121	7	the	the	DET
gujaf-329	121	8	research	research	NOUN
gujaf-329	121	9	study	study	NOUN
gujaf-329	121	10	assesses	assess	VERB
gujaf-329	121	11	the	the	DET
gujaf-329	121	12	environmental	environmental	ADJ
gujaf-329	121	13	and	and	CCONJ
gujaf-329	121	14	social	social	ADJ
gujaf-329	121	15	information	information	NOUN
gujaf-329	121	16	reporting	report	VERB
gujaf-329	121	17	quality	quality	NOUN
gujaf-329	121	18	(	(	PUNCT
gujaf-329	121	19	esr	esr	NOUN
gujaf-329	121	20	)	)	PUNCT
gujaf-329	121	21	of	of	ADP
gujaf-329	121	22	lmcn	lmcn	ADJ
gujaf-329	121	23	and	and	CCONJ
gujaf-329	121	24	its	its	PRON
gujaf-329	121	25	influence	influence	NOUN
gujaf-329	121	26	on	on	ADP
gujaf-329	121	27	the	the	DET
gujaf-329	121	28	operating	operate	VERB
gujaf-329	121	29	cash	cash	NOUN
gujaf-329	121	30	flow	flow	NOUN
gujaf-329	121	31	(	(	PUNCT
gujaf-329	121	32	ocf	ocf	PROPN
gujaf-329	121	33	)	)	PUNCT
gujaf-329	121	34	.	.	PUNCT
gujaf-329	122	1	while	while	SCONJ
gujaf-329	122	2	prior	prior	ADJ
gujaf-329	122	3	studies	study	NOUN
gujaf-329	122	4	on	on	ADP
gujaf-329	122	5	sustainability	sustainability	NOUN
gujaf-329	122	6	matters	matter	NOUN
gujaf-329	122	7	(	(	PUNCT
gujaf-329	122	8	gift	gift	NOUN
gujaf-329	122	9	,	,	PUNCT
gujaf-329	122	10	et	et	PROPN
gujaf-329	122	11	al	al	PROPN
gujaf-329	122	12	.	.	PROPN
gujaf-329	122	13	,2021	,2021	PROPN
gujaf-329	122	14	;	;	PUNCT
gujaf-329	122	15	nweze	nweze	PROPN
gujaf-329	122	16	&	&	CCONJ
gujaf-329	122	17	nwadialor	nwadialor	PROPN
gujaf-329	122	18	,	,	PUNCT
gujaf-329	122	19	2020	2020	NUM
gujaf-329	122	20	;	;	PUNCT
gujaf-329	122	21	mohammed	mohammed	PROPN
gujaf-329	122	22	,	,	PUNCT
gujaf-329	122	23	2018	2018	NUM
gujaf-329	122	24	)	)	PUNCT
gujaf-329	122	25	concentrated	concentrate	VERB
gujaf-329	122	26	on	on	ADP
gujaf-329	122	27	esd	esd	NOUN
gujaf-329	122	28	quantity	quantity	NOUN
gujaf-329	122	29	and	and	CCONJ
gujaf-329	122	30	its	its	PRON
gujaf-329	122	31	influence	influence	NOUN
gujaf-329	122	32	on	on	ADP
gujaf-329	122	33	financial	financial	ADJ
gujaf-329	122	34	performance	performance	NOUN
gujaf-329	122	35	,	,	PUNCT
gujaf-329	122	36	it	it	PRON
gujaf-329	122	37	is	be	AUX
gujaf-329	122	38	acknowledged	acknowledge	VERB
gujaf-329	122	39	that	that	SCONJ
gujaf-329	122	40	volume	volume	NOUN
gujaf-329	122	41	disclosure	disclosure	NOUN
gujaf-329	122	42	alone	alone	ADV
gujaf-329	122	43	does	do	AUX
gujaf-329	122	44	not	not	PART
gujaf-329	122	45	adequately	adequately	ADV
gujaf-329	122	46	substitute	substitute	VERB
gujaf-329	122	47	for	for	ADP
gujaf-329	122	48	the	the	DET
gujaf-329	122	49	essential	essential	ADJ
gujaf-329	122	50	information	information	NOUN
gujaf-329	122	51	quality	quality	NOUN
gujaf-329	122	52	attributes	attribute	VERB
gujaf-329	122	53	in	in	ADP
gujaf-329	122	54	esd	esd	PROPN
gujaf-329	122	55	(	(	PUNCT
gujaf-329	122	56	michelon	michelon	PROPN
gujaf-329	122	57	,	,	PUNCT
gujaf-329	122	58	et	et	PROPN
gujaf-329	122	59	al	al	PROPN
gujaf-329	122	60	.	.	PROPN
gujaf-329	122	61	,	,	PUNCT
gujaf-329	122	62	2015	2015	NUM
gujaf-329	122	63	)	)	PUNCT
gujaf-329	122	64	.	.	PUNCT
gujaf-329	123	1	hence	hence	ADV
gujaf-329	123	2	,	,	PUNCT
gujaf-329	123	3	the	the	DET
gujaf-329	123	4	necessity	necessity	NOUN
gujaf-329	123	5	to	to	PART
gujaf-329	123	6	examine	examine	VERB
gujaf-329	123	7	information	information	NOUN
gujaf-329	123	8	quality	quality	NOUN
gujaf-329	123	9	of	of	ADP
gujaf-329	123	10	esd	esd	NOUN
gujaf-329	123	11	of	of	ADP
gujaf-329	123	12	lmcn	lmcn	NOUN
gujaf-329	123	13	and	and	CCONJ
gujaf-329	123	14	assess	assess	VERB
gujaf-329	123	15	its	its	PRON
gujaf-329	123	16	effect	effect	NOUN
gujaf-329	123	17	on	on	ADP
gujaf-329	123	18	their	their	PRON
gujaf-329	123	19	ocf	ocf	PROPN
gujaf-329	123	20	.	.	PUNCT
gujaf-329	124	1	in	in	ADP
gujaf-329	124	2	pursuit	pursuit	NOUN
gujaf-329	124	3	of	of	ADP
gujaf-329	124	4	this	this	DET
gujaf-329	124	5	research	research	NOUN
gujaf-329	124	6	objective	objective	NOUN
gujaf-329	124	7	,	,	PUNCT
gujaf-329	124	8	the	the	DET
gujaf-329	124	9	study	study	NOUN
gujaf-329	124	10	proposes	propose	VERB
gujaf-329	124	11	and	and	CCONJ
gujaf-329	124	12	tests	test	VERB
gujaf-329	124	13	the	the	DET
gujaf-329	124	14	hypotheses	hypothesis	NOUN
gujaf-329	124	15	stated	state	VERB
gujaf-329	124	16	in	in	ADP
gujaf-329	124	17	null	null	ADJ
gujaf-329	124	18	form	form	NOUN
gujaf-329	124	19	as	as	SCONJ
gujaf-329	124	20	follows	follow	VERB
gujaf-329	124	21	:	:	PUNCT
gujaf-329	124	22	ho	ho	ADJ
gujaf-329	124	23	:	:	PUNCT
gujaf-329	124	24	environmental	environmental	ADJ
gujaf-329	124	25	and	and	CCONJ
gujaf-329	124	26	social	social	ADJ
gujaf-329	124	27	reporting	reporting	NOUN
gujaf-329	124	28	does	do	AUX
gujaf-329	124	29	not	not	PART
gujaf-329	124	30	significantly	significantly	ADV
gujaf-329	124	31	impact	impact	VERB
gujaf-329	124	32	the	the	DET
gujaf-329	124	33	operating	operate	VERB
gujaf-329	124	34	cash	cash	NOUN
gujaf-329	124	35	flow	flow	NOUN
gujaf-329	124	36	of	of	ADP
gujaf-329	124	37	lmcn	lmcn	ADJ
gujaf-329	124	38	.	.	PUNCT
gujaf-329	125	1	the	the	DET
gujaf-329	125	2	motivation	motivation	NOUN
gujaf-329	125	3	for	for	ADP
gujaf-329	125	4	undertaking	undertake	VERB
gujaf-329	125	5	this	this	DET
gujaf-329	125	6	study	study	NOUN
gujaf-329	125	7	stems	stem	VERB
gujaf-329	125	8	from	from	ADP
gujaf-329	125	9	the	the	DET
gujaf-329	125	10	divergent	divergent	ADJ
gujaf-329	125	11	opinions	opinion	NOUN
gujaf-329	125	12	among	among	ADP
gujaf-329	125	13	investors	investor	NOUN
gujaf-329	125	14	regarding	regard	VERB
gujaf-329	125	15	whether	whether	SCONJ
gujaf-329	125	16	sustainability	sustainability	NOUN
gujaf-329	125	17	performance	performance	NOUN
gujaf-329	125	18	and	and	CCONJ
gujaf-329	125	19	reporting	reporting	NOUN
gujaf-329	125	20	are	be	AUX
gujaf-329	125	21	a	a	DET
gujaf-329	125	22	wasteful	wasteful	ADJ
gujaf-329	125	23	allocation	allocation	NOUN
gujaf-329	125	24	of	of	ADP
gujaf-329	125	25	resources	resource	NOUN
gujaf-329	125	26	that	that	PRON
gujaf-329	125	27	often	often	ADV
gujaf-329	125	28	bring	bring	VERB
gujaf-329	125	29	down	down	ADP
gujaf-329	125	30	ocf	ocf	NOUN
gujaf-329	125	31	of	of	ADP
gujaf-329	125	32	companies	company	NOUN
gujaf-329	125	33	,	,	PUNCT
gujaf-329	125	34	or	or	CCONJ
gujaf-329	125	35	they	they	PRON
gujaf-329	125	36	represent	represent	VERB
gujaf-329	125	37	an	an	DET
gujaf-329	125	38	endeavor	endeavor	NOUN
gujaf-329	125	39	that	that	PRON
gujaf-329	125	40	enhances	enhance	VERB
gujaf-329	125	41	corporate	corporate	ADJ
gujaf-329	125	42	gusau	gusau	ADJ
gujaf-329	125	43	journal	journal	NOUN
gujaf-329	125	44	of	of	ADP
gujaf-329	125	45	accounting	accounting	NOUN
gujaf-329	125	46	and	and	CCONJ
gujaf-329	125	47	finance	finance	NOUN
gujaf-329	125	48	,	,	PUNCT
gujaf-329	125	49	vol	vol	NOUN
gujaf-329	125	50	.	.	PROPN
gujaf-329	125	51	5	5	NUM
gujaf-329	125	52	,	,	PUNCT
gujaf-329	125	53	issue	issue	NOUN
gujaf-329	125	54	2	2	NUM
gujaf-329	125	55	,	,	PUNCT
gujaf-329	125	56	october	october	PROPN
gujaf-329	125	57	,	,	PUNCT
gujaf-329	125	58	2024	2024	NUM
gujaf-329	125	59	90	90	NUM
gujaf-329	125	60	transparency	transparency	NOUN
gujaf-329	125	61	and	and	CCONJ
gujaf-329	125	62	accountability	accountability	NOUN
gujaf-329	125	63	,	,	PUNCT
gujaf-329	125	64	thereby	thereby	ADV
gujaf-329	125	65	contributing	contribute	VERB
gujaf-329	125	66	to	to	ADP
gujaf-329	125	67	greater	great	ADJ
gujaf-329	125	68	financial	financial	ADJ
gujaf-329	125	69	success	success	NOUN
gujaf-329	125	70	.	.	PUNCT
gujaf-329	126	1	the	the	DET
gujaf-329	126	2	study	study	NOUN
gujaf-329	126	3	encompasses	encompass	VERB
gujaf-329	126	4	forty	forty	NUM
gujaf-329	126	5	-	-	PUNCT
gujaf-329	126	6	seven	seven	NUM
gujaf-329	126	7	(	(	PUNCT
gujaf-329	126	8	47	47	NUM
gujaf-329	126	9	)	)	PUNCT
gujaf-329	126	10	socially	socially	ADV
gujaf-329	126	11	and	and	CCONJ
gujaf-329	126	12	environmentally	environmentally	ADV
gujaf-329	126	13	sensitive	sensitive	ADJ
gujaf-329	126	14	companies	company	NOUN
gujaf-329	126	15	listed	list	VERB
gujaf-329	126	16	across	across	ADP
gujaf-329	126	17	seven	seven	NUM
gujaf-329	126	18	sectors	sector	NOUN
gujaf-329	126	19	on	on	ADP
gujaf-329	126	20	the	the	DET
gujaf-329	126	21	ngx	ngx	NOUN
gujaf-329	126	22	.	.	PUNCT
gujaf-329	127	1	the	the	DET
gujaf-329	127	2	study	study	NOUN
gujaf-329	127	3	's	's	PART
gujaf-329	127	4	timeframe	timeframe	NOUN
gujaf-329	127	5	spans	span	VERB
gujaf-329	127	6	from	from	ADP
gujaf-329	127	7	the	the	DET
gujaf-329	127	8	period	period	NOUN
gujaf-329	127	9	(	(	PUNCT
gujaf-329	127	10	2011	2011	NUM
gujaf-329	127	11	)	)	PUNCT
gujaf-329	127	12	of	of	ADP
gujaf-329	127	13	reviewed	review	VERB
gujaf-329	127	14	ccg	ccg	NOUN
gujaf-329	127	15	to	to	ADP
gujaf-329	127	16	the	the	DET
gujaf-329	127	17	year	year	NOUN
gujaf-329	127	18	preceding	precede	VERB
gujaf-329	127	19	the	the	DET
gujaf-329	127	20	outbreak	outbreak	NOUN
gujaf-329	127	21	of	of	ADP
gujaf-329	127	22	covid-19	covid-19	PROPN
gujaf-329	127	23	in	in	ADP
gujaf-329	127	24	nigeria	nigeria	PROPN
gujaf-329	127	25	.	.	PUNCT
gujaf-329	128	1	this	this	DET
gujaf-329	128	2	timeframe	timeframe	NOUN
gujaf-329	128	3	is	be	AUX
gujaf-329	128	4	chosen	choose	VERB
gujaf-329	128	5	to	to	PART
gujaf-329	128	6	scrutinize	scrutinize	VERB
gujaf-329	128	7	the	the	DET
gujaf-329	128	8	impact	impact	NOUN
gujaf-329	128	9	of	of	ADP
gujaf-329	128	10	esd	esd	PROPN
gujaf-329	128	11	quality	quality	NOUN
gujaf-329	128	12	of	of	ADP
gujaf-329	128	13	lmcn	lmcn	NOUN
gujaf-329	128	14	on	on	ADP
gujaf-329	128	15	ocf	ocf	PROPN
gujaf-329	128	16	before	before	ADP
gujaf-329	128	17	the	the	DET
gujaf-329	128	18	onset	onset	NOUN
gujaf-329	128	19	of	of	ADP
gujaf-329	128	20	the	the	DET
gujaf-329	128	21	pandemic	pandemic	NOUN
gujaf-329	128	22	.	.	PUNCT
gujaf-329	129	1	the	the	DET
gujaf-329	129	2	remaining	remain	VERB
gujaf-329	129	3	sections	section	NOUN
gujaf-329	129	4	of	of	ADP
gujaf-329	129	5	this	this	DET
gujaf-329	129	6	study	study	NOUN
gujaf-329	129	7	are	be	AUX
gujaf-329	129	8	structured	structure	VERB
gujaf-329	129	9	as	as	SCONJ
gujaf-329	129	10	follows	follow	VERB
gujaf-329	129	11	:	:	PUNCT
gujaf-329	129	12	section	section	NOUN
gujaf-329	129	13	two	two	NUM
gujaf-329	129	14	presents	present	VERB
gujaf-329	129	15	a	a	DET
gujaf-329	129	16	reviewed	review	VERB
gujaf-329	129	17	literature	literature	NOUN
gujaf-329	129	18	,	,	PUNCT
gujaf-329	129	19	section	section	NOUN
gujaf-329	129	20	three	three	NUM
gujaf-329	129	21	describes	describe	VERB
gujaf-329	129	22	the	the	DET
gujaf-329	129	23	methodology	methodology	NOUN
gujaf-329	129	24	,	,	PUNCT
gujaf-329	129	25	the	the	DET
gujaf-329	129	26	fourth	fourth	ADJ
gujaf-329	129	27	section	section	NOUN
gujaf-329	129	28	presents	present	VERB
gujaf-329	129	29	empirical	empirical	ADJ
gujaf-329	129	30	results	result	NOUN
gujaf-329	129	31	and	and	CCONJ
gujaf-329	129	32	findings	finding	NOUN
gujaf-329	129	33	of	of	ADP
gujaf-329	129	34	the	the	DET
gujaf-329	129	35	study	study	NOUN
gujaf-329	129	36	,	,	PUNCT
gujaf-329	129	37	and	and	CCONJ
gujaf-329	129	38	section	section	NOUN
gujaf-329	129	39	five	five	NUM
gujaf-329	129	40	dwells	dwell	NOUN
gujaf-329	129	41	on	on	ADP
gujaf-329	129	42	the	the	DET
gujaf-329	129	43	conclusion	conclusion	NOUN
gujaf-329	129	44	and	and	CCONJ
gujaf-329	129	45	recommendation	recommendation	NOUN
gujaf-329	129	46	.	.	PUNCT
gujaf-329	130	1	2.0	2.0	NUM
gujaf-329	130	2	conceptual	conceptual	ADJ
gujaf-329	130	3	review	review	NOUN
gujaf-329	130	4	environmental	environmental	ADJ
gujaf-329	130	5	and	and	CCONJ
gujaf-329	130	6	social	social	ADJ
gujaf-329	130	7	reporting	reporting	NOUN
gujaf-329	130	8	quality	quality	NOUN
gujaf-329	130	9	(	(	PUNCT
gujaf-329	130	10	esrq	esrq	ADV
gujaf-329	130	11	)	)	PUNCT
gujaf-329	130	12	environmental	environmental	ADJ
gujaf-329	130	13	and	and	CCONJ
gujaf-329	130	14	social	social	ADJ
gujaf-329	130	15	reporting	reporting	NOUN
gujaf-329	130	16	quality	quality	NOUN
gujaf-329	130	17	(	(	PUNCT
gujaf-329	130	18	esrq	esrq	ADV
gujaf-329	130	19	)	)	PUNCT
gujaf-329	130	20	refers	refer	VERB
gujaf-329	130	21	to	to	ADP
gujaf-329	130	22	how	how	SCONJ
gujaf-329	130	23	well	well	ADV
gujaf-329	130	24	investors	investor	NOUN
gujaf-329	130	25	and	and	CCONJ
gujaf-329	130	26	other	other	ADJ
gujaf-329	130	27	stakeholders	stakeholder	NOUN
gujaf-329	130	28	can	can	AUX
gujaf-329	130	29	easily	easily	ADV
gujaf-329	130	30	access	access	VERB
gujaf-329	130	31	,	,	PUNCT
gujaf-329	130	32	comprehend	comprehend	VERB
gujaf-329	130	33	,	,	PUNCT
gujaf-329	130	34	and	and	CCONJ
gujaf-329	130	35	trust	trust	VERB
gujaf-329	130	36	the	the	DET
gujaf-329	130	37	content	content	NOUN
gujaf-329	130	38	related	relate	VERB
gujaf-329	130	39	to	to	ADP
gujaf-329	130	40	environmental	environmental	ADJ
gujaf-329	130	41	and	and	CCONJ
gujaf-329	130	42	social	social	ADJ
gujaf-329	130	43	reporting	reporting	NOUN
gujaf-329	130	44	(	(	PUNCT
gujaf-329	130	45	esr	esr	NOUN
gujaf-329	130	46	)	)	PUNCT
gujaf-329	130	47	in	in	ADP
gujaf-329	130	48	the	the	DET
gujaf-329	130	49	annual	annual	ADJ
gujaf-329	130	50	reports	report	NOUN
gujaf-329	130	51	for	for	ADP
gujaf-329	130	52	making	make	VERB
gujaf-329	130	53	informed	informed	ADJ
gujaf-329	130	54	business	business	NOUN
gujaf-329	130	55	decisions	decision	NOUN
gujaf-329	130	56	(	(	PUNCT
gujaf-329	130	57	diouf	diouf	PROPN
gujaf-329	130	58	&	&	CCONJ
gujaf-329	130	59	boiral	boiral	ADJ
gujaf-329	130	60	,	,	PUNCT
gujaf-329	130	61	2019	2019	NUM
gujaf-329	130	62	)	)	PUNCT
gujaf-329	130	63	.	.	PUNCT
gujaf-329	131	1	environmental	environmental	ADJ
gujaf-329	131	2	and	and	CCONJ
gujaf-329	131	3	social	social	ADJ
gujaf-329	131	4	reporting	reporting	NOUN
gujaf-329	131	5	quality	quality	NOUN
gujaf-329	131	6	(	(	PUNCT
gujaf-329	131	7	esrq	esrq	ADV
gujaf-329	131	8	)	)	PUNCT
gujaf-329	131	9	represents	represent	VERB
gujaf-329	131	10	a	a	DET
gujaf-329	131	11	sustainability	sustainability	NOUN
gujaf-329	131	12	information	information	NOUN
gujaf-329	131	13	,	,	PUNCT
gujaf-329	131	14	characterized	characterize	VERB
gujaf-329	131	15	by	by	ADP
gujaf-329	131	16	constructs	construct	NOUN
gujaf-329	131	17	such	such	ADJ
gujaf-329	131	18	as	as	ADP
gujaf-329	131	19	relevance	relevance	NOUN
gujaf-329	131	20	and	and	CCONJ
gujaf-329	131	21	reliability	reliability	NOUN
gujaf-329	131	22	,	,	PUNCT
gujaf-329	131	23	which	which	PRON
gujaf-329	131	24	allows	allow	VERB
gujaf-329	131	25	for	for	ADP
gujaf-329	131	26	comparisons	comparison	NOUN
gujaf-329	131	27	within	within	ADP
gujaf-329	131	28	and	and	CCONJ
gujaf-329	131	29	between	between	ADP
gujaf-329	131	30	companies	company	NOUN
gujaf-329	131	31	in	in	ADP
gujaf-329	131	32	the	the	DET
gujaf-329	131	33	same	same	ADJ
gujaf-329	131	34	industries	industry	NOUN
gujaf-329	131	35	(	(	PUNCT
gujaf-329	131	36	whittington	whittington	PROPN
gujaf-329	131	37	&	&	CCONJ
gujaf-329	131	38	ekara	ekara	PROPN
gujaf-329	131	39	2013	2013	NUM
gujaf-329	131	40	)	)	PUNCT
gujaf-329	131	41	.	.	PUNCT
gujaf-329	132	1	according	accord	VERB
gujaf-329	132	2	to	to	ADP
gujaf-329	132	3	the	the	DET
gujaf-329	132	4	authors	author	NOUN
gujaf-329	132	5	,	,	PUNCT
gujaf-329	132	6	esd	esd	PROPN
gujaf-329	132	7	is	be	AUX
gujaf-329	132	8	considered	consider	VERB
gujaf-329	132	9	dependable	dependable	ADJ
gujaf-329	132	10	and	and	CCONJ
gujaf-329	132	11	consistent	consistent	ADJ
gujaf-329	132	12	when	when	SCONJ
gujaf-329	132	13	the	the	DET
gujaf-329	132	14	data	datum	NOUN
gujaf-329	132	15	in	in	ADP
gujaf-329	132	16	the	the	DET
gujaf-329	132	17	report	report	NOUN
gujaf-329	132	18	meets	meet	VERB
gujaf-329	132	19	the	the	DET
gujaf-329	132	20	specific	specific	ADJ
gujaf-329	132	21	needs	need	NOUN
gujaf-329	132	22	of	of	ADP
gujaf-329	132	23	wider	wide	ADJ
gujaf-329	132	24	stakeholders	stakeholder	NOUN
gujaf-329	132	25	and	and	CCONJ
gujaf-329	132	26	can	can	AUX
gujaf-329	132	27	be	be	AUX
gujaf-329	132	28	relied	rely	VERB
gujaf-329	132	29	upon	upon	SCONJ
gujaf-329	132	30	and	and	CCONJ
gujaf-329	132	31	compared	compare	VERB
gujaf-329	132	32	with	with	ADP
gujaf-329	132	33	esd	esd	NOUN
gujaf-329	132	34	within	within	ADP
gujaf-329	132	35	and	and	CCONJ
gujaf-329	132	36	between	between	ADP
gujaf-329	132	37	peers	peer	NOUN
gujaf-329	132	38	in	in	ADP
gujaf-329	132	39	the	the	DET
gujaf-329	132	40	same	same	ADJ
gujaf-329	132	41	industry	industry	NOUN
gujaf-329	132	42	.	.	PUNCT
gujaf-329	133	1	there	there	PRON
gujaf-329	133	2	is	be	VERB
gujaf-329	133	3	variability	variability	NOUN
gujaf-329	133	4	in	in	ADP
gujaf-329	133	5	the	the	DET
gujaf-329	133	6	constructs	construct	NOUN
gujaf-329	133	7	used	use	VERB
gujaf-329	133	8	to	to	PART
gujaf-329	133	9	describe	describe	VERB
gujaf-329	133	10	esdq	esdq	NOUN
gujaf-329	133	11	among	among	ADP
gujaf-329	133	12	scholars	scholar	NOUN
gujaf-329	133	13	due	due	ADP
gujaf-329	133	14	to	to	ADP
gujaf-329	133	15	the	the	DET
gujaf-329	133	16	voluntary	voluntary	ADJ
gujaf-329	133	17	and	and	CCONJ
gujaf-329	133	18	unregulated	unregulated	ADJ
gujaf-329	133	19	nature	nature	NOUN
gujaf-329	133	20	of	of	ADP
gujaf-329	133	21	the	the	DET
gujaf-329	133	22	concept	concept	NOUN
gujaf-329	133	23	,	,	PUNCT
gujaf-329	133	24	however	however	ADV
gujaf-329	133	25	,	,	PUNCT
gujaf-329	133	26	constructs	construct	VERB
gujaf-329	133	27	that	that	PRON
gujaf-329	133	28	embrace	embrace	VERB
gujaf-329	133	29	quality	quality	NOUN
gujaf-329	133	30	attributes	attribute	NOUN
gujaf-329	133	31	akin	akin	ADJ
gujaf-329	133	32	to	to	ADP
gujaf-329	133	33	those	those	PRON
gujaf-329	133	34	established	establish	VERB
gujaf-329	133	35	in	in	ADP
gujaf-329	133	36	the	the	DET
gujaf-329	133	37	international	international	ADJ
gujaf-329	133	38	accounting	accounting	NOUN
gujaf-329	133	39	standards	standard	NOUN
gujaf-329	133	40	board	board	NOUN
gujaf-329	133	41	(	(	PUNCT
gujaf-329	133	42	iasb	iasb	PROPN
gujaf-329	133	43	,	,	PUNCT
gujaf-329	133	44	2010	2010	NUM
gujaf-329	133	45	)	)	PUNCT
gujaf-329	133	46	and	and	CCONJ
gujaf-329	133	47	financial	financial	ADJ
gujaf-329	133	48	accounting	accounting	NOUN
gujaf-329	133	49	standards	standards	PROPN
gujaf-329	133	50	board	board	NOUN
gujaf-329	133	51	(	(	PUNCT
gujaf-329	133	52	fasb	fasb	NOUN
gujaf-329	133	53	,	,	PUNCT
gujaf-329	133	54	1980	1980	NUM
gujaf-329	133	55	)	)	PUNCT
gujaf-329	133	56	,	,	PUNCT
gujaf-329	133	57	such	such	ADJ
gujaf-329	133	58	as	as	ADP
gujaf-329	133	59	the	the	DET
gujaf-329	133	60	quality	quality	NOUN
gujaf-329	133	61	reporting	reporting	NOUN
gujaf-329	133	62	principle	principle	NOUN
gujaf-329	133	63	identified	identify	VERB
gujaf-329	133	64	in	in	ADP
gujaf-329	133	65	generation	generation	NOUN
gujaf-329	133	66	3	3	NUM
gujaf-329	133	67	version	version	NOUN
gujaf-329	133	68	of	of	ADP
gujaf-329	133	69	gri	gri	NOUN
gujaf-329	133	70	,	,	PUNCT
gujaf-329	133	71	remain	remain	VERB
gujaf-329	133	72	the	the	DET
gujaf-329	133	73	most	most	ADV
gujaf-329	133	74	widely	widely	ADV
gujaf-329	133	75	accepted	accept	VERB
gujaf-329	133	76	framework	framework	NOUN
gujaf-329	133	77	(	(	PUNCT
gujaf-329	133	78	nwaigwe	nwaigwe	NOUN
gujaf-329	133	79	,	,	PUNCT
gujaf-329	133	80	et	et	PROPN
gujaf-329	133	81	al	al	PROPN
gujaf-329	133	82	.	.	PROPN
gujaf-329	133	83	,2022	,2022	PROPN
gujaf-329	133	84	;	;	PUNCT
gujaf-329	133	85	laskar	laskar	PROPN
gujaf-329	133	86	&	&	CCONJ
gujaf-329	133	87	maji	maji	PROPN
gujaf-329	133	88	,	,	PUNCT
gujaf-329	133	89	2018	2018	NUM
gujaf-329	133	90	)	)	PUNCT
gujaf-329	133	91	.	.	PUNCT
gujaf-329	134	1	building	build	VERB
gujaf-329	134	2	on	on	ADP
gujaf-329	134	3	this	this	DET
gujaf-329	134	4	argument	argument	NOUN
gujaf-329	134	5	,	,	PUNCT
gujaf-329	134	6	it	it	PRON
gujaf-329	134	7	is	be	AUX
gujaf-329	134	8	therefore	therefore	ADV
gujaf-329	134	9	reasonable	reasonable	ADJ
gujaf-329	134	10	to	to	PART
gujaf-329	134	11	rely	rely	VERB
gujaf-329	134	12	on	on	ADP
gujaf-329	134	13	the	the	DET
gujaf-329	134	14	quality	quality	NOUN
gujaf-329	134	15	reporting	reporting	NOUN
gujaf-329	134	16	guidelines	guideline	NOUN
gujaf-329	134	17	identified	identify	VERB
gujaf-329	134	18	in	in	ADP
gujaf-329	134	19	the	the	DET
gujaf-329	134	20	generation	generation	NOUN
gujaf-329	134	21	3	3	NUM
gujaf-329	134	22	version	version	NOUN
gujaf-329	134	23	of	of	ADP
gujaf-329	134	24	gri	gri	NOUN
gujaf-329	134	25	to	to	PART
gujaf-329	134	26	define	define	VERB
gujaf-329	134	27	the	the	DET
gujaf-329	134	28	meaning	meaning	NOUN
gujaf-329	134	29	of	of	ADP
gujaf-329	134	30	esdq	esdq	PROPN
gujaf-329	134	31	(	(	PUNCT
gujaf-329	134	32	laskar	laskar	PROPN
gujaf-329	134	33	&	&	CCONJ
gujaf-329	134	34	maji	maji	PROPN
gujaf-329	134	35	,	,	PUNCT
gujaf-329	134	36	2018	2018	NUM
gujaf-329	134	37	)	)	PUNCT
gujaf-329	134	38	.	.	PUNCT
gujaf-329	135	1	global	global	ADJ
gujaf-329	135	2	reporting	reporting	NOUN
gujaf-329	135	3	initiative	initiative	NOUN
gujaf-329	135	4	,	,	PUNCT
gujaf-329	135	5	g3	g3	NOUN
gujaf-329	135	6	quality	quality	NOUN
gujaf-329	135	7	reporting	reporting	NOUN
gujaf-329	135	8	principle	principle	NOUN
gujaf-329	135	9	the	the	DET
gujaf-329	135	10	g3	g3	PROPN
gujaf-329	135	11	version	version	NOUN
gujaf-329	135	12	of	of	ADP
gujaf-329	135	13	gri	gri	PROPN
gujaf-329	135	14	framework	framework	NOUN
gujaf-329	135	15	was	be	AUX
gujaf-329	135	16	established	establish	VERB
gujaf-329	135	17	in	in	ADP
gujaf-329	135	18	2006	2006	NUM
gujaf-329	135	19	to	to	PART
gujaf-329	135	20	serve	serve	VERB
gujaf-329	135	21	as	as	ADP
gujaf-329	135	22	a	a	DET
gujaf-329	135	23	guideline	guideline	NOUN
gujaf-329	135	24	for	for	ADP
gujaf-329	135	25	reporting	report	VERB
gujaf-329	135	26	quality	quality	NOUN
gujaf-329	135	27	esi	esi	PROPN
gujaf-329	135	28	to	to	PART
gujaf-329	135	29	satisfy	satisfy	VERB
gujaf-329	135	30	the	the	DET
gujaf-329	135	31	sustainability	sustainability	NOUN
gujaf-329	135	32	information	information	NOUN
gujaf-329	135	33	necessary	necessary	ADJ
gujaf-329	135	34	for	for	ADP
gujaf-329	135	35	making	make	VERB
gujaf-329	135	36	informed	inform	VERB
gujaf-329	135	37	economic	economic	ADJ
gujaf-329	135	38	decision	decision	NOUN
gujaf-329	135	39	(	(	PUNCT
gujaf-329	135	40	laskar	laskar	PROPN
gujaf-329	135	41	&	&	CCONJ
gujaf-329	135	42	maji	maji	PROPN
gujaf-329	135	43	,	,	PUNCT
gujaf-329	135	44	2018	2018	NUM
gujaf-329	135	45	)	)	PUNCT
gujaf-329	135	46	.	.	PUNCT
gujaf-329	136	1	the	the	DET
gujaf-329	136	2	gri	gri	PROPN
gujaf-329	136	3	,	,	PUNCT
gujaf-329	136	4	g3	g3	NOUN
gujaf-329	136	5	quality	quality	NOUN
gujaf-329	136	6	principal	principal	NOUN
gujaf-329	136	7	acts	act	VERB
gujaf-329	136	8	as	as	ADP
gujaf-329	136	9	a	a	DET
gujaf-329	136	10	well	well	ADV
gujaf-329	136	11	-	-	PUNCT
gujaf-329	136	12	established	establish	VERB
gujaf-329	136	13	benchmark	benchmark	NOUN
gujaf-329	136	14	against	against	ADP
gujaf-329	136	15	which	which	PRON
gujaf-329	136	16	attributes	attribute	NOUN
gujaf-329	136	17	of	of	ADP
gujaf-329	136	18	sustainability	sustainability	NOUN
gujaf-329	136	19	information	information	NOUN
gujaf-329	136	20	are	be	AUX
gujaf-329	136	21	assessed	assess	VERB
gujaf-329	136	22	(	(	PUNCT
gujaf-329	136	23	munshi	munshi	PROPN
gujaf-329	136	24	&	&	CCONJ
gujaf-329	136	25	dutta	dutta	PROPN
gujaf-329	136	26	,	,	PUNCT
gujaf-329	136	27	2016	2016	NUM
gujaf-329	136	28	)	)	PUNCT
gujaf-329	136	29	.	.	PUNCT
gujaf-329	137	1	gri	gri	PROPN
gujaf-329	137	2	,	,	PUNCT
gujaf-329	137	3	g3	g3	PROPN
gujaf-329	137	4	emerged	emerge	VERB
gujaf-329	137	5	as	as	ADP
gujaf-329	137	6	the	the	DET
gujaf-329	137	7	prominent	prominent	ADJ
gujaf-329	137	8	esd	esd	NOUN
gujaf-329	137	9	guideline	guideline	NOUN
gujaf-329	137	10	after	after	ADP
gujaf-329	137	11	the	the	DET
gujaf-329	137	12	introduction	introduction	NOUN
gujaf-329	137	13	of	of	ADP
gujaf-329	137	14	the	the	DET
gujaf-329	137	15	ccg	ccg	PROPN
gujaf-329	137	16	in	in	ADP
gujaf-329	137	17	nigeria	nigeria	PROPN
gujaf-329	137	18	in	in	ADP
gujaf-329	137	19	2004	2004	NUM
gujaf-329	137	20	.	.	PUNCT
gujaf-329	138	1	until	until	ADP
gujaf-329	138	2	the	the	DET
gujaf-329	138	3	review	review	NOUN
gujaf-329	138	4	of	of	ADP
gujaf-329	138	5	the	the	DET
gujaf-329	138	6	ccg	ccg	NOUN
gujaf-329	138	7	in	in	ADP
gujaf-329	138	8	2011	2011	NUM
gujaf-329	138	9	,	,	PUNCT
gujaf-329	138	10	the	the	DET
gujaf-329	138	11	gri	gri	PROPN
gujaf-329	138	12	,	,	PUNCT
gujaf-329	138	13	g3	g3	PROPN
gujaf-329	138	14	version	version	NOUN
gujaf-329	138	15	remained	remain	VERB
gujaf-329	138	16	the	the	DET
gujaf-329	138	17	outstanding	outstanding	ADJ
gujaf-329	138	18	esd	esd	NOUN
gujaf-329	138	19	quality	quality	NOUN
gujaf-329	138	20	framework	framework	NOUN
gujaf-329	138	21	in	in	ADP
gujaf-329	138	22	use	use	NOUN
gujaf-329	138	23	and	and	CCONJ
gujaf-329	138	24	the	the	DET
gujaf-329	138	25	sole	sole	ADJ
gujaf-329	138	26	sustainability	sustainability	NOUN
gujaf-329	138	27	quality	quality	NOUN
gujaf-329	138	28	guideline	guideline	NOUN
gujaf-329	138	29	adopted	adopt	VERB
gujaf-329	138	30	by	by	ADP
gujaf-329	138	31	companies	company	NOUN
gujaf-329	138	32	worldwide	worldwide	ADV
gujaf-329	138	33	.	.	PUNCT
gujaf-329	139	1	generation	generation	NOUN
gujaf-329	139	2	3	3	NUM
gujaf-329	139	3	(	(	PUNCT
gujaf-329	139	4	g3	g3	NOUN
gujaf-329	139	5	)	)	PUNCT
gujaf-329	139	6	version	version	NOUN
gujaf-329	139	7	of	of	ADP
gujaf-329	139	8	gri	gri	NOUN
gujaf-329	139	9	,	,	PUNCT
gujaf-329	139	10	comprising	comprising	NOUN
gujaf-329	139	11	of	of	ADP
gujaf-329	139	12	quality	quality	NOUN
gujaf-329	139	13	attributes	attribute	NOUN
gujaf-329	139	14	like	like	ADP
gujaf-329	139	15	balance	balance	NOUN
gujaf-329	139	16	,	,	PUNCT
gujaf-329	139	17	comparability	comparability	NOUN
gujaf-329	139	18	,	,	PUNCT
gujaf-329	139	19	sustainability	sustainability	NOUN
gujaf-329	139	20	context	context	NOUN
gujaf-329	139	21	,	,	PUNCT
gujaf-329	139	22	relevance	relevance	NOUN
gujaf-329	139	23	,	,	PUNCT
gujaf-329	139	24	reliability	reliability	NOUN
gujaf-329	139	25	,	,	PUNCT
gujaf-329	139	26	timeliness	timeliness	NOUN
gujaf-329	139	27	,	,	PUNCT
gujaf-329	139	28	and	and	CCONJ
gujaf-329	139	29	clarity	clarity	NOUN
gujaf-329	139	30	,	,	PUNCT
gujaf-329	139	31	has	have	AUX
gujaf-329	139	32	bolstered	bolster	VERB
gujaf-329	139	33	the	the	DET
gujaf-329	139	34	credibility	credibility	NOUN
gujaf-329	139	35	of	of	ADP
gujaf-329	139	36	esd	esd	NOUN
gujaf-329	139	37	through	through	ADP
gujaf-329	139	38	consistent	consistent	ADJ
gujaf-329	139	39	adherence	adherence	NOUN
gujaf-329	139	40	to	to	ADP
gujaf-329	139	41	these	these	DET
gujaf-329	139	42	quality	quality	NOUN
gujaf-329	139	43	characteristics	characteristic	NOUN
gujaf-329	139	44	.	.	PUNCT
gujaf-329	140	1	this	this	DET
gujaf-329	140	2	guideline	guideline	NOUN
gujaf-329	140	3	strengthens	strengthen	VERB
gujaf-329	140	4	gusau	gusau	ADJ
gujaf-329	140	5	journal	journal	NOUN
gujaf-329	140	6	of	of	ADP
gujaf-329	140	7	accounting	accounting	NOUN
gujaf-329	140	8	and	and	CCONJ
gujaf-329	140	9	finance	finance	NOUN
gujaf-329	140	10	,	,	PUNCT
gujaf-329	140	11	vol	vol	NOUN
gujaf-329	140	12	.	.	PROPN
gujaf-329	140	13	5	5	NUM
gujaf-329	140	14	,	,	PUNCT
gujaf-329	140	15	issue	issue	NOUN
gujaf-329	140	16	2	2	NUM
gujaf-329	140	17	,	,	PUNCT
gujaf-329	140	18	october	october	PROPN
gujaf-329	140	19	,	,	PUNCT
gujaf-329	140	20	2024	2024	NUM
gujaf-329	140	21	91	91	NUM
gujaf-329	140	22	report	report	NOUN
gujaf-329	140	23	users	user	NOUN
gujaf-329	140	24	understanding	understand	VERB
gujaf-329	140	25	and	and	CCONJ
gujaf-329	140	26	provides	provide	VERB
gujaf-329	140	27	more	more	ADV
gujaf-329	140	28	reliable	reliable	ADJ
gujaf-329	140	29	sustainability	sustainability	NOUN
gujaf-329	140	30	information	information	NOUN
gujaf-329	140	31	that	that	PRON
gujaf-329	140	32	aids	aid	VERB
gujaf-329	140	33	investors	investor	NOUN
gujaf-329	140	34	and	and	CCONJ
gujaf-329	140	35	other	other	ADJ
gujaf-329	140	36	stakeholders	stakeholder	NOUN
gujaf-329	140	37	in	in	ADP
gujaf-329	140	38	making	make	VERB
gujaf-329	140	39	economic	economic	ADJ
gujaf-329	140	40	decisions	decision	NOUN
gujaf-329	140	41	(	(	PUNCT
gujaf-329	140	42	qiu	qiu	PROPN
gujaf-329	140	43	,	,	PUNCT
gujaf-329	140	44	et	et	PROPN
gujaf-329	140	45	al	al	PROPN
gujaf-329	140	46	.	.	PROPN
gujaf-329	140	47	,2016	,2016	PROPN
gujaf-329	140	48	)	)	PUNCT
gujaf-329	140	49	.	.	PUNCT
gujaf-329	141	1	the	the	DET
gujaf-329	141	2	gri	gri	PROPN
gujaf-329	141	3	,	,	PUNCT
gujaf-329	141	4	generation	generation	NOUN
gujaf-329	141	5	3	3	NUM
gujaf-329	141	6	(	(	PUNCT
gujaf-329	141	7	g3	g3	NOUN
gujaf-329	141	8	)	)	PUNCT
gujaf-329	141	9	framework	framework	NOUN
gujaf-329	141	10	comprises	comprise	NOUN
gujaf-329	141	11	of	of	ADP
gujaf-329	141	12	two	two	NUM
gujaf-329	141	13	sets	set	NOUN
gujaf-329	141	14	of	of	ADP
gujaf-329	141	15	reporting	report	VERB
gujaf-329	141	16	principles	principle	NOUN
gujaf-329	141	17	:	:	PUNCT
gujaf-329	141	18	performance	performance	NOUN
gujaf-329	141	19	indicators	indicator	NOUN
gujaf-329	141	20	(	(	PUNCT
gujaf-329	141	21	pi	pi	NOUN
gujaf-329	141	22	)	)	PUNCT
gujaf-329	141	23	,	,	PUNCT
gujaf-329	141	24	covering	cover	VERB
gujaf-329	141	25	environmental	environmental	ADJ
gujaf-329	141	26	and	and	CCONJ
gujaf-329	141	27	social	social	ADJ
gujaf-329	141	28	items	item	NOUN
gujaf-329	141	29	designed	design	VERB
gujaf-329	141	30	to	to	PART
gujaf-329	141	31	define	define	VERB
gujaf-329	141	32	report	report	NOUN
gujaf-329	141	33	contents	content	NOUN
gujaf-329	141	34	,	,	PUNCT
gujaf-329	141	35	and	and	CCONJ
gujaf-329	141	36	quality	quality	NOUN
gujaf-329	141	37	principles	principle	NOUN
gujaf-329	141	38	,	,	PUNCT
gujaf-329	141	39	established	establish	VERB
gujaf-329	141	40	as	as	ADP
gujaf-329	141	41	guidelines	guideline	NOUN
gujaf-329	141	42	for	for	ADP
gujaf-329	141	43	reporting	report	VERB
gujaf-329	141	44	substantive	substantive	ADJ
gujaf-329	141	45	and	and	CCONJ
gujaf-329	141	46	informative	informative	ADJ
gujaf-329	141	47	sei	sei	NOUN
gujaf-329	141	48	in	in	ADP
gujaf-329	141	49	the	the	DET
gujaf-329	141	50	annual	annual	ADJ
gujaf-329	141	51	reports	report	NOUN
gujaf-329	141	52	.	.	PUNCT
gujaf-329	142	1	environmental	environmental	ADJ
gujaf-329	142	2	and	and	CCONJ
gujaf-329	142	3	social	social	ADJ
gujaf-329	142	4	pi	pi	NOUN
gujaf-329	142	5	covers	cover	VERB
gujaf-329	142	6	both	both	CCONJ
gujaf-329	142	7	input	input	NOUN
gujaf-329	142	8	and	and	CCONJ
gujaf-329	142	9	output	output	NOUN
gujaf-329	142	10	items	item	NOUN
gujaf-329	142	11	.	.	PUNCT
gujaf-329	143	1	however	however	ADV
gujaf-329	143	2	,	,	PUNCT
gujaf-329	143	3	this	this	DET
gujaf-329	143	4	study	study	NOUN
gujaf-329	143	5	focuses	focus	VERB
gujaf-329	143	6	input	input	NOUN
gujaf-329	143	7	items	item	NOUN
gujaf-329	143	8	(	(	PUNCT
gujaf-329	143	9	internal	internal	ADJ
gujaf-329	143	10	sustainability	sustainability	NOUN
gujaf-329	143	11	items	item	NOUN
gujaf-329	143	12	)	)	PUNCT
gujaf-329	143	13	.	.	PUNCT
gujaf-329	144	1	while	while	SCONJ
gujaf-329	144	2	internal	internal	ADJ
gujaf-329	144	3	environmental	environmental	ADJ
gujaf-329	144	4	items	item	NOUN
gujaf-329	144	5	are	be	AUX
gujaf-329	144	6	concern	concern	NOUN
gujaf-329	144	7	with	with	ADP
gujaf-329	144	8	the	the	DET
gujaf-329	144	9	company	company	NOUN
gujaf-329	144	10	's	's	PART
gujaf-329	144	11	efficiency	efficiency	NOUN
gujaf-329	144	12	in	in	ADP
gujaf-329	144	13	material	material	NOUN
gujaf-329	144	14	inputs	input	NOUN
gujaf-329	144	15	,	,	PUNCT
gujaf-329	144	16	energy	energy	NOUN
gujaf-329	144	17	used	use	VERB
gujaf-329	144	18	,	,	PUNCT
gujaf-329	144	19	water	water	NOUN
gujaf-329	144	20	,	,	PUNCT
gujaf-329	144	21	and	and	CCONJ
gujaf-329	144	22	product	product	NOUN
gujaf-329	144	23	and	and	CCONJ
gujaf-329	144	24	service	service	NOUN
gujaf-329	144	25	consumption	consumption	NOUN
gujaf-329	144	26	,	,	PUNCT
gujaf-329	144	27	internal	internal	ADJ
gujaf-329	144	28	social	social	ADJ
gujaf-329	144	29	items	item	NOUN
gujaf-329	144	30	address	address	NOUN
gujaf-329	144	31	matters	matter	NOUN
gujaf-329	144	32	that	that	PRON
gujaf-329	144	33	concern	concern	VERB
gujaf-329	144	34	the	the	DET
gujaf-329	144	35	interaction	interaction	NOUN
gujaf-329	144	36	between	between	ADP
gujaf-329	144	37	companies	company	NOUN
gujaf-329	144	38	and	and	CCONJ
gujaf-329	144	39	internal	internal	ADJ
gujaf-329	144	40	stakeholders	stakeholder	NOUN
gujaf-329	144	41	such	such	ADJ
gujaf-329	144	42	as	as	ADP
gujaf-329	144	43	employees	employee	NOUN
gujaf-329	144	44	and	and	CCONJ
gujaf-329	144	45	shareholders	shareholder	NOUN
gujaf-329	144	46	.	.	PUNCT
gujaf-329	145	1	sustainability	sustainability	NOUN
gujaf-329	145	2	items	item	NOUN
gujaf-329	145	3	classified	classify	VERB
gujaf-329	145	4	as	as	ADP
gujaf-329	145	5	internal	internal	ADJ
gujaf-329	145	6	social	social	ADJ
gujaf-329	145	7	and	and	CCONJ
gujaf-329	145	8	environmental	environmental	ADJ
gujaf-329	145	9	pi	pi	NOUN
gujaf-329	145	10	are	be	AUX
gujaf-329	145	11	presented	present	VERB
gujaf-329	145	12	in	in	ADP
gujaf-329	145	13	table	table	NOUN
gujaf-329	145	14	1	1	NUM
gujaf-329	145	15	as	as	SCONJ
gujaf-329	145	16	follow	follow	VERB
gujaf-329	145	17	:	:	PUNCT
gujaf-329	145	18	table	table	NOUN
gujaf-329	145	19	1	1	NUM
gujaf-329	145	20	social	social	ADJ
gujaf-329	145	21	&	&	CCONJ
gujaf-329	145	22	environmental	environmental	ADJ
gujaf-329	145	23	categories	category	NOUN
gujaf-329	145	24	and	and	CCONJ
gujaf-329	145	25	performance	performance	NOUN
gujaf-329	145	26	indicator	indicator	NOUN
gujaf-329	145	27	categories	category	NOUN
gujaf-329	145	28	&	&	CCONJ
gujaf-329	145	29	indicators	indicator	NOUN
gujaf-329	145	30	of	of	ADP
gujaf-329	145	31	gri	gri	PROPN
gujaf-329	145	32	,	,	PUNCT
gujaf-329	145	33	g3	g3	X
gujaf-329	145	34	social	social	ADJ
gujaf-329	145	35	performance	performance	NOUN
gujaf-329	145	36	internal	internal	ADJ
gujaf-329	145	37	items	item	NOUN
gujaf-329	145	38	:	:	PUNCT
gujaf-329	145	39	categories	category	NOUN
gujaf-329	145	40	and	and	CCONJ
gujaf-329	145	41	indicators	indicator	NOUN
gujaf-329	145	42	categories	category	NOUN
gujaf-329	145	43	&	&	CCONJ
gujaf-329	145	44	indicators	indicator	NOUN
gujaf-329	145	45	of	of	ADP
gujaf-329	145	46	gri	gri	PROPN
gujaf-329	145	47	,	,	PUNCT
gujaf-329	145	48	g3	g3	PROPN
gujaf-329	145	49	environmental	environmental	ADJ
gujaf-329	145	50	performance	performance	NOUN
gujaf-329	145	51	internal	internal	ADJ
gujaf-329	145	52	items	item	NOUN
gujaf-329	145	53	:	:	PUNCT
gujaf-329	145	54	categories	category	NOUN
gujaf-329	145	55	and	and	CCONJ
gujaf-329	145	56	indicators	indicator	NOUN
gujaf-329	145	57	category	category	NOUN
gujaf-329	145	58	:	:	PUNCT
gujaf-329	145	59	employment	employment	NOUN
gujaf-329	145	60	:	:	PUNCT
gujaf-329	145	61	indicators	indicator	NOUN
gujaf-329	145	62	:	:	PUNCT
gujaf-329	145	63	la	la	ADV
gujaf-329	145	64	1	1	NUM
gujaf-329	145	65	,	,	PUNCT
gujaf-329	145	66	la	la	ADV
gujaf-329	145	67	2	2	NUM
gujaf-329	145	68	,	,	PUNCT
gujaf-329	145	69	la	la	ADJ
gujaf-329	145	70	15	15	NUM
gujaf-329	145	71	-	-	PUNCT
gujaf-329	145	72	-(core	-(core	ADJ
gujaf-329	145	73	)	)	PUNCT
gujaf-329	145	74	category	category	NOUN
gujaf-329	145	75	:	:	PUNCT
gujaf-329	145	76	material	material	NOUN
gujaf-329	145	77	indicators	indicator	NOUN
gujaf-329	145	78	:	:	PUNCT
gujaf-329	145	79	en	en	PROPN
gujaf-329	145	80	1	1	NUM
gujaf-329	145	81	,	,	PUNCT
gujaf-329	145	82	en	en	ADP
gujaf-329	145	83	2	2	NUM
gujaf-329	145	84	-	-	PUNCT
gujaf-329	145	85	----(core	----(core	NOUN
gujaf-329	145	86	)	)	PUNCT
gujaf-329	145	87	category	category	NOUN
gujaf-329	145	88	:	:	PUNCT
gujaf-329	145	89	labor	labor	NOUN
gujaf-329	145	90	/	/	SYM
gujaf-329	145	91	management	management	NOUN
gujaf-329	145	92	relations	relation	NOUN
gujaf-329	145	93	indicators	indicator	NOUN
gujaf-329	145	94	:	:	PUNCT
gujaf-329	145	95	la	la	PROPN
gujaf-329	145	96	4	4	NUM
gujaf-329	145	97	,	,	PUNCT
gujaf-329	145	98	la	la	ADJ
gujaf-329	145	99	5	5	NUM
gujaf-329	145	100	-	-	PUNCT
gujaf-329	145	101	--(core	--(core	ADJ
gujaf-329	145	102	)	)	PUNCT
gujaf-329	145	103	category	category	NOUN
gujaf-329	145	104	:	:	PUNCT
gujaf-329	145	105	energy	energy	NOUN
gujaf-329	145	106	indicators	indicator	NOUN
gujaf-329	145	107	:	:	PUNCT
gujaf-329	145	108	en	en	PROPN
gujaf-329	145	109	3	3	NUM
gujaf-329	145	110	(	(	PUNCT
gujaf-329	145	111	dir	dir	PROPN
gujaf-329	145	112	.	.	PUNCT
gujaf-329	145	113	energy	energy	NOUN
gujaf-329	145	114	)	)	PUNCT
gujaf-329	145	115	,	,	PUNCT
gujaf-329	145	116	en	en	ADP
gujaf-329	145	117	4	4	NUM
gujaf-329	145	118	(	(	PUNCT
gujaf-329	145	119	renewable	renewable	ADJ
gujaf-329	145	120	energy	energy	NOUN
gujaf-329	145	121	)	)	PUNCT
gujaf-329	145	122	,	,	PUNCT
gujaf-329	145	123	en	en	ADP
gujaf-329	145	124	5	5	NUM
gujaf-329	145	125	-	-	PUNCT
gujaf-329	145	126	----(core	----(core	NOUN
gujaf-329	145	127	)	)	PUNCT
gujaf-329	145	128	category	category	NOUN
gujaf-329	145	129	:	:	PUNCT
gujaf-329	145	130	occupational	occupational	ADJ
gujaf-329	145	131	health	health	NOUN
gujaf-329	145	132	and	and	CCONJ
gujaf-329	145	133	safety	safety	NOUN
gujaf-329	145	134	indicators	indicator	NOUN
gujaf-329	145	135	:	:	PUNCT
gujaf-329	145	136	la	la	PROPN
gujaf-329	145	137	7	7	NUM
gujaf-329	145	138	,	,	PUNCT
gujaf-329	145	139	la	la	ADJ
gujaf-329	145	140	8	8	NUM
gujaf-329	145	141	-	-	PUNCT
gujaf-329	145	142	---(core	---(core	NOUN
gujaf-329	145	143	)	)	PUNCT
gujaf-329	145	144	category	category	NOUN
gujaf-329	145	145	:	:	PUNCT
gujaf-329	145	146	water	water	NOUN
gujaf-329	145	147	management	management	NOUN
gujaf-329	145	148	indicators	indicator	NOUN
gujaf-329	145	149	:	:	PUNCT
gujaf-329	145	150	en	en	PROPN
gujaf-329	145	151	8	8	NUM
gujaf-329	145	152	,	,	PUNCT
gujaf-329	145	153	en	en	ADP
gujaf-329	145	154	21	21	NUM
gujaf-329	145	155	-	-	PUNCT
gujaf-329	145	156	-----(core	-----(core	NOUN
gujaf-329	145	157	)	)	PUNCT
gujaf-329	145	158	category	category	NOUN
gujaf-329	145	159	:	:	PUNCT
gujaf-329	145	160	training	training	NOUN
gujaf-329	145	161	and	and	CCONJ
gujaf-329	145	162	education	education	NOUN
gujaf-329	145	163	indicators	indicator	NOUN
gujaf-329	145	164	:	:	PUNCT
gujaf-329	145	165	la	la	DET
gujaf-329	145	166	10	10	NUM
gujaf-329	145	167	-	-	PUNCT
gujaf-329	145	168	---(core	---(core	NOUN
gujaf-329	145	169	)	)	PUNCT
gujaf-329	145	170	category	category	NOUN
gujaf-329	145	171	:	:	PUNCT
gujaf-329	145	172	product	product	NOUN
gujaf-329	145	173	and	and	CCONJ
gujaf-329	145	174	services	service	NOUN
gujaf-329	145	175	indicators	indicator	NOUN
gujaf-329	145	176	:	:	PUNCT
gujaf-329	145	177	en	en	PROPN
gujaf-329	145	178	26	26	NUM
gujaf-329	145	179	,	,	PUNCT
gujaf-329	145	180	en	en	X
gujaf-329	145	181	27	27	NUM
gujaf-329	145	182	-	-	SYM
gujaf-329	145	183	-----(core	-----(core	NUM
gujaf-329	145	184	)	)	PUNCT
gujaf-329	145	185	,	,	PUNCT
gujaf-329	145	186	category	category	NOUN
gujaf-329	145	187	:	:	PUNCT
gujaf-329	145	188	diversity	diversity	NOUN
gujaf-329	145	189	and	and	CCONJ
gujaf-329	145	190	equal	equal	ADJ
gujaf-329	145	191	opportunity	opportunity	NOUN
gujaf-329	145	192	indicators	indicator	NOUN
gujaf-329	145	193	:	:	PUNCT
gujaf-329	145	194	la	la	PROPN
gujaf-329	145	195	13	13	NUM
gujaf-329	145	196	(	(	PUNCT
gujaf-329	145	197	core	core	NOUN
gujaf-329	145	198	)	)	PUNCT
gujaf-329	145	199	category	category	NOUN
gujaf-329	145	200	:	:	PUNCT
gujaf-329	145	201	equal	equal	ADJ
gujaf-329	145	202	remuneration	remuneration	NOUN
gujaf-329	145	203	for	for	ADP
gujaf-329	145	204	women	woman	NOUN
gujaf-329	145	205	and	and	CCONJ
gujaf-329	145	206	men	man	NOUN
gujaf-329	145	207	indicators	indicator	NOUN
gujaf-329	145	208	:	:	PUNCT
gujaf-329	145	209	la	la	PROPN
gujaf-329	145	210	14	14	NUM
gujaf-329	145	211	(	(	PUNCT
gujaf-329	145	212	core	core	NOUN
gujaf-329	145	213	)	)	PUNCT
gujaf-329	145	214	category	category	NOUN
gujaf-329	145	215	:	:	PUNCT
gujaf-329	145	216	investment	investment	NOUN
gujaf-329	145	217	and	and	CCONJ
gujaf-329	145	218	procurement	procurement	NOUN
gujaf-329	145	219	practices	practice	NOUN
gujaf-329	145	220	indicators	indicator	NOUN
gujaf-329	145	221	:	:	PUNCT
gujaf-329	145	222	hr	hr	NOUN
gujaf-329	145	223	1	1	NUM
gujaf-329	145	224	(	(	PUNCT
gujaf-329	145	225	core	core	NOUN
gujaf-329	145	226	)	)	PUNCT
gujaf-329	145	227	,	,	PUNCT
gujaf-329	145	228	hr	hr	NOUN
gujaf-329	145	229	2	2	NUM
gujaf-329	145	230	(	(	PUNCT
gujaf-329	145	231	core	core	NOUN
gujaf-329	145	232	)	)	PUNCT
gujaf-329	145	233	,	,	PUNCT
gujaf-329	145	234	hr	hr	NOUN
gujaf-329	145	235	3	3	NUM
gujaf-329	145	236	(	(	PUNCT
gujaf-329	145	237	core	core	NOUN
gujaf-329	145	238	)	)	PUNCT
gujaf-329	145	239	category	category	NOUN
gujaf-329	145	240	:	:	PUNCT
gujaf-329	145	241	non	non	ADJ
gujaf-329	145	242	-	-	NOUN
gujaf-329	145	243	discrimination	discrimination	NOUN
gujaf-329	145	244	.	.	PUNCT
gujaf-329	146	1	indicators	indicator	NOUN
gujaf-329	146	2	:	:	PUNCT
gujaf-329	146	3	hr	hr	NOUN
gujaf-329	146	4	4	4	NUM
gujaf-329	146	5	-	-	PUNCT
gujaf-329	146	6	---(core	---(core	NUM
gujaf-329	146	7	)	)	PUNCT
gujaf-329	146	8	category	category	NOUN
gujaf-329	146	9	:	:	PUNCT
gujaf-329	146	10	freedom	freedom	NOUN
gujaf-329	146	11	of	of	ADP
gujaf-329	146	12	association	association	PROPN
gujaf-329	146	13	&	&	CCONJ
gujaf-329	146	14	collective	collective	ADJ
gujaf-329	146	15	bargaining	bargaining	NOUN
gujaf-329	146	16	.	.	PUNCT
gujaf-329	147	1	indicators	indicator	NOUN
gujaf-329	147	2	:	:	PUNCT
gujaf-329	147	3	hr	hr	NOUN
gujaf-329	147	4	5	5	NUM
gujaf-329	147	5	-	-	PUNCT
gujaf-329	147	6	--(core	--(core	ADJ
gujaf-329	147	7	)	)	PUNCT
gujaf-329	147	8	gusau	gusau	ADJ
gujaf-329	147	9	journal	journal	NOUN
gujaf-329	147	10	of	of	ADP
gujaf-329	147	11	accounting	accounting	NOUN
gujaf-329	147	12	and	and	CCONJ
gujaf-329	147	13	finance	finance	NOUN
gujaf-329	147	14	,	,	PUNCT
gujaf-329	147	15	vol	vol	NOUN
gujaf-329	147	16	.	.	PROPN
gujaf-329	147	17	5	5	NUM
gujaf-329	147	18	,	,	PUNCT
gujaf-329	147	19	issue	issue	NOUN
gujaf-329	147	20	2	2	NUM
gujaf-329	147	21	,	,	PUNCT
gujaf-329	147	22	october	october	PROPN
gujaf-329	147	23	,	,	PUNCT
gujaf-329	147	24	2024	2024	NUM
gujaf-329	147	25	92	92	NUM
gujaf-329	147	26	category	category	NOUN
gujaf-329	147	27	:	:	PUNCT
gujaf-329	147	28	child	child	NOUN
gujaf-329	147	29	labor	labor	NOUN
gujaf-329	147	30	/force	/force	PUNCT
gujaf-329	147	31	and	and	CCONJ
gujaf-329	147	32	compulsory	compulsory	ADJ
gujaf-329	147	33	labor	labor	NOUN
gujaf-329	147	34	indicators	indicator	NOUN
gujaf-329	147	35	:	:	PUNCT
gujaf-329	147	36	hr	hr	NOUN
gujaf-329	147	37	6	6	NUM
gujaf-329	147	38	,	,	PUNCT
gujaf-329	147	39	hr	hr	NOUN
gujaf-329	147	40	7	7	NUM
gujaf-329	147	41	-	-	PUNCT
gujaf-329	147	42	---(core	---(core	NUM
gujaf-329	147	43	)	)	PUNCT
gujaf-329	147	44	source	source	NOUN
gujaf-329	147	45	:	:	PUNCT
gujaf-329	147	46	gri	gri	NOUN
gujaf-329	147	47	,	,	PUNCT
gujaf-329	147	48	generation	generation	NOUN
gujaf-329	147	49	3	3	NUM
gujaf-329	147	50	(	(	PUNCT
gujaf-329	147	51	g3	g3	NOUN
gujaf-329	147	52	,	,	PUNCT
gujaf-329	147	53	2006	2006	NUM
gujaf-329	147	54	)	)	PUNCT
gujaf-329	147	55	.	.	PUNCT
gujaf-329	148	1	table	table	NOUN
gujaf-329	148	2	1	1	NUM
gujaf-329	148	3	presents	present	VERB
gujaf-329	148	4	the	the	DET
gujaf-329	148	5	ten	ten	NUM
gujaf-329	148	6	(	(	PUNCT
gujaf-329	148	7	10	10	NUM
gujaf-329	148	8	)	)	PUNCT
gujaf-329	148	9	core	core	ADJ
gujaf-329	148	10	social	social	ADJ
gujaf-329	148	11	items	item	NOUN
gujaf-329	148	12	and	and	CCONJ
gujaf-329	148	13	four	four	NUM
gujaf-329	148	14	(	(	PUNCT
gujaf-329	148	15	4	4	NUM
gujaf-329	148	16	)	)	PUNCT
gujaf-329	148	17	core	core	NOUN
gujaf-329	148	18	environmental	environmental	ADJ
gujaf-329	148	19	items	item	NOUN
gujaf-329	148	20	as	as	SCONJ
gujaf-329	148	21	provided	provide	VERB
gujaf-329	148	22	in	in	ADP
gujaf-329	148	23	g3	g3	PROPN
gujaf-329	148	24	version	version	NOUN
gujaf-329	148	25	of	of	ADP
gujaf-329	148	26	gri	gri	PROPN
gujaf-329	148	27	.	.	PUNCT
gujaf-329	149	1	gri	gri	PROPN
gujaf-329	149	2	,	,	PUNCT
gujaf-329	149	3	g3	g3	PROPN
gujaf-329	149	4	sustainability	sustainability	NOUN
gujaf-329	149	5	information	information	NOUN
gujaf-329	149	6	quality	quality	NOUN
gujaf-329	149	7	principle	principle	NOUN
gujaf-329	149	8	comprises	comprise	NOUN
gujaf-329	149	9	of	of	ADP
gujaf-329	149	10	the	the	DET
gujaf-329	149	11	following	follow	VERB
gujaf-329	149	12	principles	principle	NOUN
gujaf-329	149	13	:	:	PUNCT
gujaf-329	149	14	balance	balance	NOUN
gujaf-329	149	15	,	,	PUNCT
gujaf-329	149	16	comparability	comparability	NOUN
gujaf-329	149	17	,	,	PUNCT
gujaf-329	149	18	reliability	reliability	NOUN
gujaf-329	149	19	,	,	PUNCT
gujaf-329	149	20	relevance	relevance	NOUN
gujaf-329	149	21	,	,	PUNCT
gujaf-329	149	22	sustainability	sustainability	NOUN
gujaf-329	149	23	context	context	NOUN
gujaf-329	149	24	,	,	PUNCT
gujaf-329	149	25	timeliness	timeliness	NOUN
gujaf-329	149	26	and	and	CCONJ
gujaf-329	149	27	clarity	clarity	NOUN
gujaf-329	149	28	.	.	PUNCT
gujaf-329	150	1	the	the	DET
gujaf-329	150	2	principles	principle	NOUN
gujaf-329	150	3	are	be	AUX
gujaf-329	150	4	discussed	discuss	VERB
gujaf-329	150	5	in	in	ADP
gujaf-329	150	6	table	table	NOUN
gujaf-329	150	7	2	2	NUM
gujaf-329	150	8	as	as	SCONJ
gujaf-329	150	9	follows	follow	VERB
gujaf-329	150	10	:	:	PUNCT
gujaf-329	150	11	table	table	NOUN
gujaf-329	150	12	2	2	NUM
gujaf-329	150	13	gri	gri	PROPN
gujaf-329	150	14	,	,	PUNCT
gujaf-329	150	15	g3	g3	NOUN
gujaf-329	150	16	sustainability	sustainability	NOUN
gujaf-329	150	17	quality	quality	NOUN
gujaf-329	150	18	reporting	reporting	NOUN
gujaf-329	150	19	principles	principle	NOUN
gujaf-329	150	20	principle	principle	NOUN
gujaf-329	150	21	meaning	mean	VERB
gujaf-329	150	22	balance	balance	NOUN
gujaf-329	150	23	:	:	PUNCT
gujaf-329	150	24	balance	balance	NOUN
gujaf-329	150	25	sustainability	sustainability	NOUN
gujaf-329	150	26	information	information	NOUN
gujaf-329	150	27	disclosure	disclosure	NOUN
gujaf-329	150	28	implies	imply	VERB
gujaf-329	150	29	that	that	SCONJ
gujaf-329	150	30	both	both	PRON
gujaf-329	150	31	successes	success	NOUN
gujaf-329	150	32	and	and	CCONJ
gujaf-329	150	33	challenges	challenge	NOUN
gujaf-329	150	34	or	or	CCONJ
gujaf-329	150	35	negative	negative	ADJ
gujaf-329	150	36	(	(	PUNCT
gujaf-329	150	37	social	social	ADJ
gujaf-329	150	38	and	and	CCONJ
gujaf-329	150	39	environmental	environmental	ADJ
gujaf-329	150	40	liability	liability	NOUN
gujaf-329	150	41	)	)	PUNCT
gujaf-329	150	42	aspect	aspect	NOUN
gujaf-329	150	43	of	of	ADP
gujaf-329	150	44	company	company	NOUN
gujaf-329	150	45	’s	’s	PART
gujaf-329	150	46	sustainability	sustainability	NOUN
gujaf-329	150	47	activities	activity	NOUN
gujaf-329	150	48	should	should	AUX
gujaf-329	150	49	be	be	AUX
gujaf-329	150	50	reported	report	VERB
gujaf-329	150	51	to	to	PART
gujaf-329	150	52	allow	allow	VERB
gujaf-329	150	53	for	for	ADP
gujaf-329	150	54	reasoned	reason	VERB
gujaf-329	150	55	or	or	CCONJ
gujaf-329	150	56	objective	objective	ADJ
gujaf-329	150	57	assessment	assessment	NOUN
gujaf-329	150	58	of	of	ADP
gujaf-329	150	59	organization	organization	NOUN
gujaf-329	150	60	sustainability	sustainability	NOUN
gujaf-329	150	61	responsibility	responsibility	NOUN
gujaf-329	150	62	and	and	CCONJ
gujaf-329	150	63	performance	performance	NOUN
gujaf-329	150	64	(	(	PUNCT
gujaf-329	150	65	gri	gri	PROPN
gujaf-329	150	66	,	,	PUNCT
gujaf-329	150	67	g3	g3	PROPN
gujaf-329	150	68	2006	2006	NUM
gujaf-329	150	69	)	)	PUNCT
gujaf-329	150	70	.	.	PUNCT
gujaf-329	151	1	comparability	comparability	NOUN
gujaf-329	151	2	:	:	PUNCT
gujaf-329	151	3	comparability	comparability	NOUN
gujaf-329	151	4	of	of	ADP
gujaf-329	151	5	sustainability	sustainability	NOUN
gujaf-329	151	6	reports	report	NOUN
gujaf-329	151	7	refer	refer	VERB
gujaf-329	151	8	to	to	ADP
gujaf-329	151	9	disclosure	disclosure	NOUN
gujaf-329	151	10	of	of	ADP
gujaf-329	151	11	esd	esd	PROPN
gujaf-329	151	12	data	datum	NOUN
gujaf-329	151	13	that	that	PRON
gujaf-329	151	14	enable	enable	VERB
gujaf-329	151	15	internal	internal	ADJ
gujaf-329	151	16	and	and	CCONJ
gujaf-329	151	17	external	external	ADJ
gujaf-329	151	18	stakeholders	stakeholder	NOUN
gujaf-329	151	19	to	to	PART
gujaf-329	151	20	identify	identify	VERB
gujaf-329	151	21	,	,	PUNCT
gujaf-329	151	22	understand	understand	VERB
gujaf-329	151	23	and	and	CCONJ
gujaf-329	151	24	compare	compare	VERB
gujaf-329	151	25	similarities	similarity	NOUN
gujaf-329	151	26	in	in	ADP
gujaf-329	151	27	and	and	CCONJ
gujaf-329	151	28	differences	difference	NOUN
gujaf-329	151	29	in	in	ADP
gujaf-329	151	30	sustainability	sustainability	NOUN
gujaf-329	151	31	performance	performance	NOUN
gujaf-329	151	32	among	among	ADP
gujaf-329	151	33	reporters	reporter	NOUN
gujaf-329	151	34	of	of	ADP
gujaf-329	151	35	environmental	environmental	ADJ
gujaf-329	151	36	and	and	CCONJ
gujaf-329	151	37	social	social	ADJ
gujaf-329	151	38	matters	matter	NOUN
gujaf-329	151	39	(	(	PUNCT
gujaf-329	151	40	gri	gri	PROPN
gujaf-329	151	41	,	,	PUNCT
gujaf-329	151	42	g3	g3	PROPN
gujaf-329	151	43	2006	2006	NUM
gujaf-329	151	44	)	)	PUNCT
gujaf-329	151	45	reliability	reliability	NOUN
gujaf-329	151	46	:	:	PUNCT
gujaf-329	151	47	esi	esi	PROPN
gujaf-329	151	48	is	be	AUX
gujaf-329	151	49	reliable	reliable	ADJ
gujaf-329	151	50	if	if	SCONJ
gujaf-329	151	51	the	the	DET
gujaf-329	151	52	reported	report	VERB
gujaf-329	151	53	sustainability	sustainability	NOUN
gujaf-329	151	54	information	information	NOUN
gujaf-329	151	55	can	can	AUX
gujaf-329	151	56	be	be	AUX
gujaf-329	151	57	subjected	subject	VERB
gujaf-329	151	58	to	to	ADP
gujaf-329	151	59	verification	verification	NOUN
gujaf-329	151	60	by	by	ADP
gujaf-329	151	61	knowledgeable	knowledgeable	ADJ
gujaf-329	151	62	independent	independent	ADJ
gujaf-329	151	63	verifiable	verifiable	ADJ
gujaf-329	151	64	body	body	NOUN
gujaf-329	151	65	.	.	PUNCT
gujaf-329	152	1	sustainability	sustainability	NOUN
gujaf-329	152	2	reliability	reliability	NOUN
gujaf-329	152	3	are	be	AUX
gujaf-329	152	4	attained	attain	VERB
gujaf-329	152	5	when	when	SCONJ
gujaf-329	152	6	approach	approach	NOUN
gujaf-329	152	7	utilized	utilize	VERB
gujaf-329	152	8	to	to	PART
gujaf-329	152	9	bring	bring	VERB
gujaf-329	152	10	down	down	ADP
gujaf-329	152	11	environmental	environmental	ADJ
gujaf-329	152	12	and	and	CCONJ
gujaf-329	152	13	social	social	ADJ
gujaf-329	152	14	effect	effect	NOUN
gujaf-329	152	15	of	of	ADP
gujaf-329	152	16	company	company	NOUN
gujaf-329	152	17	’s	’s	PART
gujaf-329	152	18	activities	activity	NOUN
gujaf-329	152	19	are	be	AUX
gujaf-329	152	20	disclosed	disclose	VERB
gujaf-329	152	21	indicating	indicate	VERB
gujaf-329	152	22	third	third	ADJ
gujaf-329	152	23	party	party	NOUN
gujaf-329	152	24	attestation	attestation	NOUN
gujaf-329	152	25	(	(	PUNCT
gujaf-329	152	26	gri	gri	PROPN
gujaf-329	152	27	,	,	PUNCT
gujaf-329	152	28	g3	g3	PROPN
gujaf-329	152	29	2006	2006	NUM
gujaf-329	152	30	)	)	PUNCT
gujaf-329	152	31	timeliness	timeliness	NOUN
gujaf-329	152	32	:	:	PUNCT
gujaf-329	152	33	sustainability	sustainability	NOUN
gujaf-329	152	34	timeliness	timeliness	NOUN
gujaf-329	152	35	requires	require	VERB
gujaf-329	152	36	that	that	SCONJ
gujaf-329	152	37	sustainability	sustainability	NOUN
gujaf-329	152	38	information	information	NOUN
gujaf-329	152	39	released	release	VERB
gujaf-329	152	40	should	should	AUX
gujaf-329	152	41	reach	reach	VERB
gujaf-329	152	42	the	the	DET
gujaf-329	152	43	users	user	NOUN
gujaf-329	152	44	domain	domain	VERB
gujaf-329	152	45	before	before	SCONJ
gujaf-329	152	46	it	it	PRON
gujaf-329	152	47	losses	losse	VERB
gujaf-329	152	48	value	value	NOUN
gujaf-329	152	49	to	to	PART
gujaf-329	152	50	guide	guide	VERB
gujaf-329	152	51	business	business	NOUN
gujaf-329	152	52	decision	decision	NOUN
gujaf-329	152	53	making	making	NOUN
gujaf-329	152	54	.	.	PUNCT
gujaf-329	153	1	timeliness	timeliness	NOUN
gujaf-329	153	2	of	of	ADP
gujaf-329	153	3	esd	esd	PROPN
gujaf-329	153	4	occurs	occur	VERB
gujaf-329	153	5	when	when	SCONJ
gujaf-329	153	6	report	report	NOUN
gujaf-329	153	7	is	be	AUX
gujaf-329	153	8	made	make	VERB
gujaf-329	153	9	available	available	ADJ
gujaf-329	153	10	at	at	ADP
gujaf-329	153	11	a	a	DET
gujaf-329	153	12	fixed	fix	VERB
gujaf-329	153	13	interval	interval	NOUN
gujaf-329	153	14	for	for	ADP
gujaf-329	153	15	stakeholders	stakeholder	NOUN
gujaf-329	153	16	to	to	PART
gujaf-329	153	17	make	make	VERB
gujaf-329	153	18	an	an	DET
gujaf-329	153	19	informed	informed	ADJ
gujaf-329	153	20	business	business	NOUN
gujaf-329	153	21	decision	decision	NOUN
gujaf-329	153	22	.	.	PUNCT
gujaf-329	154	1	relevance	relevance	NOUN
gujaf-329	154	2	:	:	PUNCT
gujaf-329	154	3	esd	esd	NOUN
gujaf-329	154	4	relevance	relevance	NOUN
gujaf-329	154	5	according	accord	VERB
gujaf-329	154	6	to	to	ADP
gujaf-329	154	7	gri	gri	PROPN
gujaf-329	154	8	,	,	PUNCT
gujaf-329	154	9	g3	g3	PROPN
gujaf-329	154	10	is	be	AUX
gujaf-329	154	11	the	the	DET
gujaf-329	154	12	extent	extent	NOUN
gujaf-329	154	13	to	to	PART
gujaf-329	154	14	which	which	PRON
gujaf-329	154	15	user	user	NOUN
gujaf-329	154	16	of	of	ADP
gujaf-329	154	17	sustainability	sustainability	NOUN
gujaf-329	154	18	report	report	NOUN
gujaf-329	154	19	consider	consider	VERB
gujaf-329	154	20	sustainability	sustainability	NOUN
gujaf-329	154	21	information	information	NOUN
gujaf-329	154	22	important	important	ADJ
gujaf-329	154	23	in	in	ADP
gujaf-329	154	24	the	the	DET
gujaf-329	154	25	business	business	NOUN
gujaf-329	154	26	decision	decision	NOUN
gujaf-329	154	27	making	make	VERB
gujaf-329	154	28	process	process	NOUN
gujaf-329	154	29	.	.	PUNCT
gujaf-329	155	1	moreover	moreover	ADV
gujaf-329	155	2	,	,	PUNCT
gujaf-329	155	3	esd	esd	PROPN
gujaf-329	155	4	is	be	AUX
gujaf-329	155	5	considered	consider	VERB
gujaf-329	155	6	relevant	relevant	ADJ
gujaf-329	155	7	when	when	SCONJ
gujaf-329	155	8	stakeholder	stakeholder	NOUN
gujaf-329	155	9	are	be	AUX
gujaf-329	155	10	engaged	engage	VERB
gujaf-329	155	11	and	and	CCONJ
gujaf-329	155	12	the	the	DET
gujaf-329	155	13	engagement	engagement	NOUN
gujaf-329	155	14	process	process	NOUN
gujaf-329	155	15	indicated	indicate	VERB
gujaf-329	155	16	.	.	PUNCT
gujaf-329	156	1	also	also	ADV
gujaf-329	156	2	categories	category	NOUN
gujaf-329	156	3	of	of	ADP
gujaf-329	156	4	stakeholders	stakeholder	NOUN
gujaf-329	156	5	involved	involve	VERB
gujaf-329	156	6	should	should	AUX
gujaf-329	156	7	be	be	AUX
gujaf-329	156	8	disclosed	disclose	VERB
gujaf-329	156	9	(	(	PUNCT
gujaf-329	156	10	gri	gri	PROPN
gujaf-329	156	11	,	,	PUNCT
gujaf-329	156	12	g3	g3	PROPN
gujaf-329	156	13	2006	2006	NUM
gujaf-329	156	14	)	)	PUNCT
gujaf-329	156	15	.	.	PUNCT
gujaf-329	156	16	.	.	PUNCT
gujaf-329	157	1	clarity	clarity	NOUN
gujaf-329	157	2	:	:	PUNCT
gujaf-329	157	3	clarity	clarity	NOUN
gujaf-329	157	4	implies	imply	VERB
gujaf-329	157	5	understandability	understandability	NOUN
gujaf-329	157	6	of	of	ADP
gujaf-329	157	7	sustainability	sustainability	NOUN
gujaf-329	157	8	information	information	NOUN
gujaf-329	157	9	by	by	ADP
gujaf-329	157	10	groups	group	NOUN
gujaf-329	157	11	of	of	ADP
gujaf-329	157	12	users	user	NOUN
gujaf-329	157	13	.	.	PUNCT
gujaf-329	158	1	it	it	PRON
gujaf-329	158	2	involves	involve	VERB
gujaf-329	158	3	clear	clear	ADJ
gujaf-329	158	4	definition	definition	NOUN
gujaf-329	158	5	of	of	ADP
gujaf-329	158	6	performance	performance	NOUN
gujaf-329	158	7	indicators	indicator	NOUN
gujaf-329	158	8	.	.	PUNCT
gujaf-329	159	1	the	the	DET
gujaf-329	159	2	principle	principle	NOUN
gujaf-329	159	3	also	also	ADV
gujaf-329	159	4	required	require	VERB
gujaf-329	159	5	that	that	SCONJ
gujaf-329	159	6	users	user	NOUN
gujaf-329	159	7	should	should	AUX
gujaf-329	159	8	be	be	AUX
gujaf-329	159	9	able	able	ADJ
gujaf-329	159	10	to	to	PART
gujaf-329	159	11	easily	easily	ADV
gujaf-329	159	12	locate	locate	VERB
gujaf-329	159	13	in	in	ADP
gujaf-329	159	14	the	the	DET
gujaf-329	159	15	report	report	NOUN
gujaf-329	159	16	the	the	DET
gujaf-329	159	17	desired	desire	VERB
gujaf-329	159	18	sustainability	sustainability	NOUN
gujaf-329	159	19	information	information	NOUN
gujaf-329	159	20	without	without	ADP
gujaf-329	159	21	unreasonable	unreasonable	ADJ
gujaf-329	159	22	effort	effort	NOUN
gujaf-329	159	23	.	.	PUNCT
gujaf-329	160	1	sustainability	sustainability	NOUN
gujaf-329	160	2	context	context	NOUN
gujaf-329	160	3	:	:	PUNCT
gujaf-329	161	1	gri	gri	PROPN
gujaf-329	161	2	,	,	PUNCT
gujaf-329	161	3	g3	g3	PROPN
gujaf-329	161	4	define	define	VERB
gujaf-329	161	5	sustainability	sustainability	NOUN
gujaf-329	161	6	context	context	NOUN
gujaf-329	161	7	as	as	ADP
gujaf-329	161	8	situation	situation	NOUN
gujaf-329	161	9	in	in	ADP
gujaf-329	161	10	which	which	PRON
gujaf-329	161	11	sustainability	sustainability	NOUN
gujaf-329	161	12	report	report	NOUN
gujaf-329	161	13	are	be	AUX
gujaf-329	161	14	presented	present	VERB
gujaf-329	161	15	in	in	ADP
gujaf-329	161	16	a	a	DET
gujaf-329	161	17	way	way	NOUN
gujaf-329	161	18	that	that	PRON
gujaf-329	161	19	represent	represent	VERB
gujaf-329	161	20	a	a	DET
gujaf-329	161	21	broader	broad	ADJ
gujaf-329	161	22	context	context	NOUN
gujaf-329	161	23	source	source	NOUN
gujaf-329	161	24	:	:	PUNCT
gujaf-329	161	25	gri	gri	NOUN
gujaf-329	161	26	,	,	PUNCT
gujaf-329	161	27	generation	generation	NOUN
gujaf-329	161	28	3	3	NUM
gujaf-329	161	29	(	(	PUNCT
gujaf-329	161	30	g3	g3	NOUN
gujaf-329	161	31	,	,	PUNCT
gujaf-329	161	32	2006	2006	NUM
gujaf-329	161	33	)	)	PUNCT
gujaf-329	161	34	.	.	PUNCT
gujaf-329	162	1	financial	financial	ADJ
gujaf-329	162	2	performance	performance	NOUN
gujaf-329	162	3	gusau	gusau	PROPN
gujaf-329	162	4	journal	journal	NOUN
gujaf-329	162	5	of	of	ADP
gujaf-329	162	6	accounting	accounting	NOUN
gujaf-329	162	7	and	and	CCONJ
gujaf-329	162	8	finance	finance	NOUN
gujaf-329	162	9	,	,	PUNCT
gujaf-329	162	10	vol	vol	NOUN
gujaf-329	162	11	.	.	PROPN
gujaf-329	162	12	5	5	NUM
gujaf-329	162	13	,	,	PUNCT
gujaf-329	162	14	issue	issue	NOUN
gujaf-329	162	15	2	2	NUM
gujaf-329	162	16	,	,	PUNCT
gujaf-329	162	17	october	october	PROPN
gujaf-329	162	18	,	,	PUNCT
gujaf-329	162	19	2024	2024	NUM
gujaf-329	162	20	93	93	NUM
gujaf-329	162	21	financial	financial	ADJ
gujaf-329	162	22	performance	performance	NOUN
gujaf-329	162	23	(	(	PUNCT
gujaf-329	162	24	fp	fp	X
gujaf-329	162	25	)	)	PUNCT
gujaf-329	162	26	represents	represent	VERB
gujaf-329	162	27	the	the	DET
gujaf-329	162	28	extent	extent	NOUN
gujaf-329	162	29	to	to	PART
gujaf-329	162	30	which	which	PRON
gujaf-329	162	31	a	a	DET
gujaf-329	162	32	company	company	NOUN
gujaf-329	162	33	achieves	achieve	VERB
gujaf-329	162	34	its	its	PRON
gujaf-329	162	35	stated	state	VERB
gujaf-329	162	36	goals	goal	NOUN
gujaf-329	162	37	in	in	ADP
gujaf-329	162	38	terms	term	NOUN
gujaf-329	162	39	of	of	ADP
gujaf-329	162	40	returns	return	NOUN
gujaf-329	162	41	,	,	PUNCT
gujaf-329	162	42	profitability	profitability	NOUN
gujaf-329	162	43	and	and	CCONJ
gujaf-329	162	44	growth	growth	NOUN
gujaf-329	162	45	,	,	PUNCT
gujaf-329	162	46	as	as	SCONJ
gujaf-329	162	47	assessed	assess	VERB
gujaf-329	162	48	through	through	ADP
gujaf-329	162	49	accounting	accounting	NOUN
gujaf-329	162	50	or	or	CCONJ
gujaf-329	162	51	market	market	NOUN
gujaf-329	162	52	-	-	PUNCT
gujaf-329	162	53	based	base	VERB
gujaf-329	162	54	metrics	metric	NOUN
gujaf-329	162	55	such	such	ADJ
gujaf-329	162	56	as	as	ADP
gujaf-329	162	57	return	return	NOUN
gujaf-329	162	58	on	on	ADP
gujaf-329	162	59	equity	equity	NOUN
gujaf-329	162	60	(	(	PUNCT
gujaf-329	162	61	roe	roe	PROPN
gujaf-329	162	62	)	)	PUNCT
gujaf-329	162	63	,	,	PUNCT
gujaf-329	162	64	return	return	VERB
gujaf-329	162	65	on	on	ADP
gujaf-329	162	66	assets	asset	NOUN
gujaf-329	162	67	(	(	PUNCT
gujaf-329	162	68	roa	roa	NOUN
gujaf-329	162	69	)	)	PUNCT
gujaf-329	162	70	,	,	PUNCT
gujaf-329	162	71	earnings	earning	NOUN
gujaf-329	162	72	per	per	ADP
gujaf-329	162	73	share	share	NOUN
gujaf-329	162	74	(	(	PUNCT
gujaf-329	162	75	eps	eps	PROPN
gujaf-329	162	76	)	)	PUNCT
gujaf-329	162	77	,	,	PUNCT
gujaf-329	162	78	cash	cash	NOUN
gujaf-329	162	79	flow	flow	NOUN
gujaf-329	162	80	from	from	ADP
gujaf-329	162	81	operating	operate	VERB
gujaf-329	162	82	activities	activity	NOUN
gujaf-329	162	83	,	,	PUNCT
gujaf-329	162	84	and	and	CCONJ
gujaf-329	162	85	share	share	NOUN
gujaf-329	162	86	price	price	NOUN
gujaf-329	162	87	(	(	PUNCT
gujaf-329	162	88	sp	sp	NOUN
gujaf-329	162	89	)	)	PUNCT
gujaf-329	162	90	,	,	PUNCT
gujaf-329	162	91	among	among	ADP
gujaf-329	162	92	others	other	NOUN
gujaf-329	162	93	(	(	PUNCT
gujaf-329	162	94	richardson	richardson	PROPN
gujaf-329	162	95	,	,	PUNCT
gujaf-329	162	96	et	et	PROPN
gujaf-329	162	97	al	al	PROPN
gujaf-329	162	98	.	.	PROPN
gujaf-329	162	99	,	,	PUNCT
gujaf-329	162	100	1999	1999	NUM
gujaf-329	162	101	)	)	PUNCT
gujaf-329	162	102	.	.	PUNCT
gujaf-329	163	1	similarly	similarly	ADV
gujaf-329	163	2	,	,	PUNCT
gujaf-329	163	3	giannarakis	giannaraki	VERB
gujaf-329	163	4	,	,	PUNCT
gujaf-329	163	5	et	et	PROPN
gujaf-329	163	6	al	al	PROPN
gujaf-329	163	7	.	.	PROPN
gujaf-329	163	8	,	,	PUNCT
gujaf-329	163	9	(	(	PUNCT
gujaf-329	163	10	2016	2016	NUM
gujaf-329	163	11	)	)	PUNCT
gujaf-329	163	12	define	define	VERB
gujaf-329	163	13	fp	fp	NOUN
gujaf-329	163	14	as	as	ADP
gujaf-329	163	15	corporate	corporate	ADJ
gujaf-329	163	16	profitability	profitability	NOUN
gujaf-329	163	17	,	,	PUNCT
gujaf-329	163	18	indicating	indicate	VERB
gujaf-329	163	19	metrics	metric	NOUN
gujaf-329	163	20	like	like	ADP
gujaf-329	163	21	return	return	NOUN
gujaf-329	163	22	on	on	ADP
gujaf-329	163	23	capital	capital	NOUN
gujaf-329	163	24	employed	employ	VERB
gujaf-329	163	25	(	(	PUNCT
gujaf-329	163	26	roce	roce	NOUN
gujaf-329	163	27	)	)	PUNCT
gujaf-329	163	28	,	,	PUNCT
gujaf-329	163	29	return	return	VERB
gujaf-329	163	30	on	on	ADP
gujaf-329	163	31	sales	sale	NOUN
gujaf-329	163	32	(	(	PUNCT
gujaf-329	163	33	ros	ros	PROPN
gujaf-329	163	34	)	)	PUNCT
gujaf-329	163	35	,	,	PUNCT
gujaf-329	163	36	improved	improve	VERB
gujaf-329	163	37	share	share	NOUN
gujaf-329	163	38	price	price	NOUN
gujaf-329	163	39	,	,	PUNCT
gujaf-329	163	40	cash	cash	NOUN
gujaf-329	163	41	flow	flow	NOUN
gujaf-329	163	42	from	from	ADP
gujaf-329	163	43	operations	operation	NOUN
gujaf-329	163	44	,	,	PUNCT
gujaf-329	163	45	and	and	CCONJ
gujaf-329	163	46	tobin	tobin	PROPN
gujaf-329	163	47	-	-	PUNCT
gujaf-329	163	48	q.	q.	PROPN
gujaf-329	163	49	in	in	ADP
gujaf-329	163	50	another	another	DET
gujaf-329	163	51	perspective	perspective	NOUN
gujaf-329	163	52	giannarakis	giannaraki	VERB
gujaf-329	163	53	,	,	PUNCT
gujaf-329	163	54	et	et	PROPN
gujaf-329	163	55	al	al	PROPN
gujaf-329	163	56	.	.	PUNCT
gujaf-329	164	1	(	(	PUNCT
gujaf-329	164	2	2016	2016	NUM
gujaf-329	164	3	)	)	PUNCT
gujaf-329	164	4	define	define	VERB
gujaf-329	164	5	fp	fp	NOUN
gujaf-329	164	6	as	as	ADP
gujaf-329	164	7	the	the	DET
gujaf-329	164	8	extent	extent	NOUN
gujaf-329	164	9	to	to	PART
gujaf-329	164	10	which	which	PRON
gujaf-329	164	11	companies	company	NOUN
gujaf-329	164	12	achieve	achieve	VERB
gujaf-329	164	13	their	their	PRON
gujaf-329	164	14	stated	state	VERB
gujaf-329	164	15	economic	economic	ADJ
gujaf-329	164	16	goals	goal	NOUN
gujaf-329	164	17	.	.	PUNCT
gujaf-329	165	1	this	this	PRON
gujaf-329	165	2	indicates	indicate	VERB
gujaf-329	165	3	that	that	SCONJ
gujaf-329	165	4	fp	fp	PROPN
gujaf-329	165	5	is	be	AUX
gujaf-329	165	6	typically	typically	ADV
gujaf-329	165	7	measured	measure	VERB
gujaf-329	165	8	using	use	VERB
gujaf-329	165	9	financial	financial	ADJ
gujaf-329	165	10	accounting	accounting	NOUN
gujaf-329	165	11	variables	variable	NOUN
gujaf-329	165	12	reported	report	VERB
gujaf-329	165	13	in	in	ADP
gujaf-329	165	14	the	the	DET
gujaf-329	165	15	financial	financial	ADJ
gujaf-329	165	16	statements	statement	NOUN
gujaf-329	165	17	.	.	PUNCT
gujaf-329	166	1	however	however	ADV
gujaf-329	166	2	,	,	PUNCT
gujaf-329	166	3	umoren	umoren	PROPN
gujaf-329	166	4	,	,	PUNCT
gujaf-329	166	5	et	et	PROPN
gujaf-329	166	6	al	al	PROPN
gujaf-329	166	7	.	.	PROPN
gujaf-329	166	8	,	,	PUNCT
gujaf-329	166	9	(	(	PUNCT
gujaf-329	166	10	2016	2016	NUM
gujaf-329	166	11	)	)	PUNCT
gujaf-329	166	12	expressly	expressly	ADV
gujaf-329	166	13	argue	argue	VERB
gujaf-329	166	14	that	that	SCONJ
gujaf-329	166	15	profitability	profitability	NOUN
gujaf-329	166	16	reflects	reflect	VERB
gujaf-329	166	17	mere	mere	ADJ
gujaf-329	166	18	historical	historical	ADJ
gujaf-329	166	19	and	and	CCONJ
gujaf-329	166	20	short	short	ADJ
gujaf-329	166	21	-	-	PUNCT
gujaf-329	166	22	term	term	NOUN
gujaf-329	166	23	performance	performance	NOUN
gujaf-329	166	24	of	of	ADP
gujaf-329	166	25	an	an	DET
gujaf-329	166	26	organisation	organisation	NOUN
gujaf-329	166	27	,	,	PUNCT
gujaf-329	166	28	lacking	lack	VERB
gujaf-329	166	29	the	the	DET
gujaf-329	166	30	inclusion	inclusion	NOUN
gujaf-329	166	31	of	of	ADP
gujaf-329	166	32	risk	risk	NOUN
gujaf-329	166	33	-	-	PUNCT
gujaf-329	166	34	related	relate	VERB
gujaf-329	166	35	information	information	NOUN
gujaf-329	166	36	essential	essential	ADJ
gujaf-329	166	37	for	for	ADP
gujaf-329	166	38	making	make	VERB
gujaf-329	166	39	informed	informed	ADJ
gujaf-329	166	40	business	business	NOUN
gujaf-329	166	41	decisions	decision	NOUN
gujaf-329	166	42	.	.	PUNCT
gujaf-329	167	1	given	give	VERB
gujaf-329	167	2	the	the	DET
gujaf-329	167	3	evolving	evolve	VERB
gujaf-329	167	4	global	global	ADJ
gujaf-329	167	5	business	business	NOUN
gujaf-329	167	6	environment	environment	PROPN
gujaf-329	167	7	,	,	PUNCT
gujaf-329	167	8	with	with	ADP
gujaf-329	167	9	new	new	ADJ
gujaf-329	167	10	regulations	regulation	NOUN
gujaf-329	167	11	and	and	CCONJ
gujaf-329	167	12	the	the	DET
gujaf-329	167	13	emergence	emergence	NOUN
gujaf-329	167	14	of	of	ADP
gujaf-329	167	15	socially	socially	ADV
gujaf-329	167	16	responsible	responsible	ADJ
gujaf-329	167	17	investors	investor	NOUN
gujaf-329	167	18	,	,	PUNCT
gujaf-329	167	19	companies	company	NOUN
gujaf-329	167	20	are	be	AUX
gujaf-329	167	21	increasingly	increasingly	ADV
gujaf-329	167	22	allocating	allocate	VERB
gujaf-329	167	23	resources	resource	NOUN
gujaf-329	167	24	to	to	ADP
gujaf-329	167	25	environmental	environmental	ADJ
gujaf-329	167	26	and	and	CCONJ
gujaf-329	167	27	social	social	ADJ
gujaf-329	167	28	matter	matter	NOUN
gujaf-329	167	29	and	and	CCONJ
gujaf-329	167	30	disclosure	disclosure	NOUN
gujaf-329	167	31	.	.	PUNCT
gujaf-329	168	1	this	this	PRON
gujaf-329	168	2	reflects	reflect	VERB
gujaf-329	168	3	a	a	DET
gujaf-329	168	4	commitment	commitment	NOUN
gujaf-329	168	5	to	to	ADP
gujaf-329	168	6	higher	high	ADJ
gujaf-329	168	7	accountability	accountability	NOUN
gujaf-329	168	8	and	and	CCONJ
gujaf-329	168	9	transparency	transparency	NOUN
gujaf-329	168	10	,	,	PUNCT
gujaf-329	168	11	targeted	target	VERB
gujaf-329	168	12	at	at	ADP
gujaf-329	168	13	attracting	attract	VERB
gujaf-329	168	14	financial	financial	ADJ
gujaf-329	168	15	capital	capital	NOUN
gujaf-329	168	16	and	and	CCONJ
gujaf-329	168	17	influence	influence	NOUN
gujaf-329	168	18	investment	investment	NOUN
gujaf-329	168	19	funds	fund	NOUN
gujaf-329	168	20	,	,	PUNCT
gujaf-329	168	21	which	which	PRON
gujaf-329	168	22	will	will	AUX
gujaf-329	168	23	ultimately	ultimately	ADV
gujaf-329	168	24	enhance	enhance	VERB
gujaf-329	168	25	cash	cash	NOUN
gujaf-329	168	26	flow	flow	NOUN
gujaf-329	168	27	from	from	ADP
gujaf-329	168	28	operating	operate	VERB
gujaf-329	168	29	activities	activity	NOUN
gujaf-329	168	30	.	.	PUNCT
gujaf-329	169	1	kalai	kalai	PROPN
gujaf-329	169	2	and	and	CCONJ
gujaf-329	169	3	sbais	sbais	PROPN
gujaf-329	169	4	(	(	PUNCT
gujaf-329	169	5	2019	2019	NUM
gujaf-329	169	6	)	)	PUNCT
gujaf-329	169	7	assert	assert	VERB
gujaf-329	169	8	that	that	SCONJ
gujaf-329	169	9	investors	investor	NOUN
gujaf-329	169	10	most	most	ADV
gujaf-329	169	11	often	often	ADV
gujaf-329	169	12	appreciate	appreciate	VERB
gujaf-329	169	13	informative	informative	ADJ
gujaf-329	169	14	and	and	CCONJ
gujaf-329	169	15	precise	precise	ADJ
gujaf-329	169	16	(	(	PUNCT
gujaf-329	169	17	quality	quality	NOUN
gujaf-329	169	18	)	)	PUNCT
gujaf-329	169	19	sustainability	sustainability	NOUN
gujaf-329	169	20	disclosure	disclosure	NOUN
gujaf-329	169	21	consequently	consequently	ADV
gujaf-329	169	22	,	,	PUNCT
gujaf-329	169	23	reward	reward	VERB
gujaf-329	169	24	the	the	DET
gujaf-329	169	25	reporters	reporter	NOUN
gujaf-329	169	26	with	with	ADP
gujaf-329	169	27	more	more	ADJ
gujaf-329	169	28	patronage	patronage	NOUN
gujaf-329	169	29	,	,	PUNCT
gujaf-329	169	30	that	that	PRON
gujaf-329	169	31	usually	usually	ADV
gujaf-329	169	32	improve	improve	VERB
gujaf-329	169	33	their	their	PRON
gujaf-329	169	34	ocf	ocf	PROPN
gujaf-329	169	35	.	.	PUNCT
gujaf-329	170	1	okudo	okudo	PROPN
gujaf-329	170	2	and	and	CCONJ
gujaf-329	170	3	amahalu	amahalu	PROPN
gujaf-329	170	4	,	,	PUNCT
gujaf-329	170	5	(	(	PUNCT
gujaf-329	170	6	2023	2023	NUM
gujaf-329	170	7	)	)	PUNCT
gujaf-329	170	8	argue	argue	VERB
gujaf-329	170	9	that	that	SCONJ
gujaf-329	170	10	substantial	substantial	ADJ
gujaf-329	170	11	sustainability	sustainability	NOUN
gujaf-329	170	12	activities	activity	NOUN
gujaf-329	170	13	and	and	CCONJ
gujaf-329	170	14	disclosure	disclosure	NOUN
gujaf-329	170	15	can	can	AUX
gujaf-329	170	16	reduce	reduce	VERB
gujaf-329	170	17	input	input	NOUN
gujaf-329	170	18	costs	cost	NOUN
gujaf-329	170	19	,	,	PUNCT
gujaf-329	170	20	thereby	thereby	ADV
gujaf-329	170	21	increasing	increase	VERB
gujaf-329	170	22	future	future	ADJ
gujaf-329	170	23	ocf	ocf	NOUN
gujaf-329	170	24	for	for	ADP
gujaf-329	170	25	the	the	DET
gujaf-329	170	26	reporter	reporter	NOUN
gujaf-329	170	27	.	.	PUNCT
gujaf-329	171	1	integrating	integrate	VERB
gujaf-329	171	2	informative	informative	ADJ
gujaf-329	171	3	esd	esd	NOUN
gujaf-329	171	4	with	with	ADP
gujaf-329	171	5	financial	financial	ADJ
gujaf-329	171	6	reports	report	NOUN
gujaf-329	171	7	builds	build	VERB
gujaf-329	171	8	confidence	confidence	NOUN
gujaf-329	171	9	among	among	ADP
gujaf-329	171	10	investors	investor	NOUN
gujaf-329	171	11	and	and	CCONJ
gujaf-329	171	12	also	also	ADV
gujaf-329	171	13	earn	earn	VERB
gujaf-329	171	14	company	company	NOUN
gujaf-329	171	15	higher	high	ADJ
gujaf-329	171	16	competitive	competitive	ADJ
gujaf-329	171	17	advantage	advantage	NOUN
gujaf-329	171	18	that	that	PRON
gujaf-329	171	19	often	often	ADV
gujaf-329	171	20	improves	improve	VERB
gujaf-329	171	21	company	company	NOUN
gujaf-329	171	22	’s	’s	PART
gujaf-329	171	23	financial	financial	ADJ
gujaf-329	171	24	success	success	NOUN
gujaf-329	171	25	(	(	PUNCT
gujaf-329	171	26	dilling	dille	VERB
gujaf-329	171	27	2010	2010	NUM
gujaf-329	171	28	)	)	PUNCT
gujaf-329	171	29	.	.	PUNCT
gujaf-329	172	1	hart	hart	PROPN
gujaf-329	172	2	(	(	PUNCT
gujaf-329	172	3	1995	1995	NUM
gujaf-329	172	4	)	)	PUNCT
gujaf-329	172	5	suggests	suggest	VERB
gujaf-329	172	6	that	that	SCONJ
gujaf-329	172	7	consistent	consistent	ADJ
gujaf-329	172	8	disclosure	disclosure	NOUN
gujaf-329	172	9	of	of	ADP
gujaf-329	172	10	quality	quality	NOUN
gujaf-329	172	11	sustainability	sustainability	NOUN
gujaf-329	172	12	information	information	NOUN
gujaf-329	172	13	,	,	PUNCT
gujaf-329	172	14	addressing	address	VERB
gujaf-329	172	15	stakeholders	stakeholder	NOUN
gujaf-329	172	16	'	'	PART
gujaf-329	172	17	concerns	concern	NOUN
gujaf-329	172	18	and	and	CCONJ
gujaf-329	172	19	expectations	expectation	NOUN
gujaf-329	172	20	,	,	PUNCT
gujaf-329	172	21	may	may	AUX
gujaf-329	172	22	mitigate	mitigate	VERB
gujaf-329	172	23	cash	cash	NOUN
gujaf-329	172	24	flow	flow	NOUN
gujaf-329	172	25	shocks	shock	NOUN
gujaf-329	172	26	when	when	SCONJ
gujaf-329	172	27	negative	negative	ADJ
gujaf-329	172	28	sustainability	sustainability	NOUN
gujaf-329	172	29	issues	issue	NOUN
gujaf-329	172	30	arise	arise	VERB
gujaf-329	172	31	in	in	ADP
gujaf-329	172	32	an	an	DET
gujaf-329	172	33	organization	organization	NOUN
gujaf-329	172	34	.	.	PUNCT
gujaf-329	173	1	despite	despite	SCONJ
gujaf-329	173	2	the	the	DET
gujaf-329	173	3	general	general	ADJ
gujaf-329	173	4	belief	belief	NOUN
gujaf-329	173	5	that	that	SCONJ
gujaf-329	173	6	responsible	responsible	ADJ
gujaf-329	173	7	esd	esd	NOUN
gujaf-329	173	8	enhances	enhance	VERB
gujaf-329	173	9	cfp	cfp	NOUN
gujaf-329	173	10	,	,	PUNCT
gujaf-329	173	11	empirical	empirical	ADJ
gujaf-329	173	12	studies	study	NOUN
gujaf-329	173	13	that	that	PRON
gujaf-329	173	14	investigate	investigate	VERB
gujaf-329	173	15	association	association	NOUN
gujaf-329	173	16	between	between	ADP
gujaf-329	173	17	esd	esd	PROPN
gujaf-329	173	18	and	and	CCONJ
gujaf-329	173	19	cfp	cfp	PROPN
gujaf-329	173	20	vary	vary	VERB
gujaf-329	173	21	in	in	ADP
gujaf-329	173	22	their	their	PRON
gujaf-329	173	23	outcome	outcome	NOUN
gujaf-329	173	24	,	,	PUNCT
gujaf-329	173	25	with	with	ADP
gujaf-329	173	26	results	result	NOUN
gujaf-329	173	27	showing	show	VERB
gujaf-329	173	28	negative	negative	ADJ
gujaf-329	173	29	,	,	PUNCT
gujaf-329	173	30	positive	positive	ADJ
gujaf-329	173	31	,	,	PUNCT
gujaf-329	173	32	and	and	CCONJ
gujaf-329	173	33	mixed	mixed	ADJ
gujaf-329	173	34	outcomes	outcome	NOUN
gujaf-329	173	35	.	.	PUNCT
gujaf-329	174	1	developed	develop	VERB
gujaf-329	174	2	and	and	CCONJ
gujaf-329	174	3	some	some	DET
gujaf-329	174	4	developing	develop	VERB
gujaf-329	174	5	countries	country	NOUN
gujaf-329	174	6	tend	tend	VERB
gujaf-329	174	7	to	to	PART
gujaf-329	174	8	exhibit	exhibit	VERB
gujaf-329	174	9	more	more	ADJ
gujaf-329	174	10	consistency	consistency	NOUN
gujaf-329	174	11	in	in	ADP
gujaf-329	174	12	findings	finding	NOUN
gujaf-329	174	13	where	where	SCONJ
gujaf-329	174	14	esd	esd	PROPN
gujaf-329	174	15	is	be	AUX
gujaf-329	174	16	regulated	regulate	VERB
gujaf-329	174	17	and	and	CCONJ
gujaf-329	174	18	made	make	VERB
gujaf-329	174	19	mandatory	mandatory	ADJ
gujaf-329	174	20	.	.	PUNCT
gujaf-329	175	1	however	however	ADV
gujaf-329	175	2	,	,	PUNCT
gujaf-329	175	3	results	result	NOUN
gujaf-329	175	4	of	of	ADP
gujaf-329	175	5	studies	study	NOUN
gujaf-329	175	6	on	on	ADP
gujaf-329	175	7	the	the	DET
gujaf-329	175	8	impact	impact	NOUN
gujaf-329	175	9	of	of	ADP
gujaf-329	175	10	esd	esd	NOUN
gujaf-329	175	11	on	on	ADP
gujaf-329	175	12	the	the	DET
gujaf-329	175	13	financial	financial	ADJ
gujaf-329	175	14	performance	performance	NOUN
gujaf-329	175	15	(	(	PUNCT
gujaf-329	175	16	fp	fp	NOUN
gujaf-329	175	17	)	)	PUNCT
gujaf-329	175	18	of	of	ADP
gujaf-329	175	19	lmcn	lmcn	ADJ
gujaf-329	175	20	remains	remain	VERB
gujaf-329	175	21	inconsistent	inconsistent	ADJ
gujaf-329	175	22	due	due	ADP
gujaf-329	175	23	to	to	ADP
gujaf-329	175	24	the	the	DET
gujaf-329	175	25	voluntary	voluntary	ADJ
gujaf-329	175	26	and	and	CCONJ
gujaf-329	175	27	unregulated	unregulated	ADJ
gujaf-329	175	28	nature	nature	NOUN
gujaf-329	175	29	of	of	ADP
gujaf-329	175	30	esd	esd	PROPN
gujaf-329	175	31	,	,	PUNCT
gujaf-329	175	32	different	different	ADJ
gujaf-329	175	33	sustainability	sustainability	NOUN
gujaf-329	175	34	frameworks	framework	NOUN
gujaf-329	175	35	employed	employ	VERB
gujaf-329	175	36	and	and	CCONJ
gujaf-329	175	37	financial	financial	ADJ
gujaf-329	175	38	performance	performance	NOUN
gujaf-329	175	39	measures	measure	NOUN
gujaf-329	175	40	(	(	PUNCT
gujaf-329	175	41	roa	roa	PROPN
gujaf-329	175	42	,	,	PUNCT
gujaf-329	175	43	roe	roe	PROPN
gujaf-329	175	44	,	,	PUNCT
gujaf-329	175	45	roce	roce	PROPN
gujaf-329	175	46	,	,	PUNCT
gujaf-329	175	47	eps	eps	PROPN
gujaf-329	175	48	,	,	PUNCT
gujaf-329	175	49	ros	ros	PROPN
gujaf-329	175	50	)	)	PUNCT
gujaf-329	175	51	used	use	VERB
gujaf-329	175	52	by	by	ADP
gujaf-329	175	53	researchers	researcher	NOUN
gujaf-329	175	54	in	in	ADP
gujaf-329	175	55	this	this	DET
gujaf-329	175	56	field	field	NOUN
gujaf-329	175	57	.	.	PUNCT
gujaf-329	176	1	this	this	DET
gujaf-329	176	2	study	study	NOUN
gujaf-329	176	3	addresses	address	VERB
gujaf-329	176	4	this	this	DET
gujaf-329	176	5	gap	gap	NOUN
gujaf-329	176	6	by	by	ADP
gujaf-329	176	7	employing	employ	VERB
gujaf-329	176	8	a	a	DET
gujaf-329	176	9	consistent	consistent	ADJ
gujaf-329	176	10	sustainability	sustainability	NOUN
gujaf-329	176	11	framework	framework	NOUN
gujaf-329	176	12	developed	develop	VERB
gujaf-329	176	13	by	by	ADP
gujaf-329	176	14	gri	gri	PROPN
gujaf-329	176	15	,	,	PUNCT
gujaf-329	176	16	g3	g3	PROPN
gujaf-329	176	17	,	,	PUNCT
gujaf-329	176	18	and	and	CCONJ
gujaf-329	176	19	a	a	DET
gujaf-329	176	20	financial	financial	ADJ
gujaf-329	176	21	performance	performance	NOUN
gujaf-329	176	22	variable	variable	NOUN
gujaf-329	176	23	(	(	PUNCT
gujaf-329	176	24	operating	operate	VERB
gujaf-329	176	25	cash	cash	NOUN
gujaf-329	176	26	flow	flow	NOUN
gujaf-329	176	27	)	)	PUNCT
gujaf-329	176	28	,	,	PUNCT
gujaf-329	176	29	which	which	PRON
gujaf-329	176	30	offered	offer	VERB
gujaf-329	176	31	better	well	ADJ
gujaf-329	176	32	predictive	predictive	ADJ
gujaf-329	176	33	capabilities	capability	NOUN
gujaf-329	176	34	for	for	ADP
gujaf-329	176	35	sustainable	sustainable	ADJ
gujaf-329	176	36	financial	financial	ADJ
gujaf-329	176	37	performance	performance	NOUN
gujaf-329	176	38	.	.	PUNCT
gujaf-329	177	1	theoretical	theoretical	ADJ
gujaf-329	177	2	framework	framework	NOUN
gujaf-329	177	3	stakeholder	stakeholder	NOUN
gujaf-329	177	4	theory	theory	NOUN
gujaf-329	177	5	stakeholders	stakeholder	NOUN
gujaf-329	177	6	refer	refer	VERB
gujaf-329	177	7	to	to	ADP
gujaf-329	177	8	individuals	individual	NOUN
gujaf-329	177	9	,	,	PUNCT
gujaf-329	177	10	organizations	organization	NOUN
gujaf-329	177	11	,	,	PUNCT
gujaf-329	177	12	or	or	CCONJ
gujaf-329	177	13	groups	group	NOUN
gujaf-329	177	14	with	with	ADP
gujaf-329	177	15	claims	claim	NOUN
gujaf-329	177	16	or	or	CCONJ
gujaf-329	177	17	interests	interest	NOUN
gujaf-329	177	18	in	in	ADP
gujaf-329	177	19	a	a	DET
gujaf-329	177	20	company	company	NOUN
gujaf-329	177	21	(	(	PUNCT
gujaf-329	177	22	clarkson	clarkson	PROPN
gujaf-329	177	23	,	,	PUNCT
gujaf-329	177	24	1995	1995	NUM
gujaf-329	177	25	)	)	PUNCT
gujaf-329	177	26	.	.	PUNCT
gujaf-329	178	1	these	these	DET
gujaf-329	178	2	claims	claim	NOUN
gujaf-329	178	3	or	or	CCONJ
gujaf-329	178	4	interests	interest	NOUN
gujaf-329	178	5	arise	arise	VERB
gujaf-329	178	6	from	from	ADP
gujaf-329	178	7	transactions	transaction	NOUN
gujaf-329	178	8	engaged	engage	VERB
gujaf-329	178	9	with	with	ADP
gujaf-329	178	10	these	these	DET
gujaf-329	178	11	stakeholders	stakeholder	NOUN
gujaf-329	178	12	,	,	PUNCT
gujaf-329	178	13	forming	form	VERB
gujaf-329	178	14	the	the	DET
gujaf-329	178	15	basis	basis	NOUN
gujaf-329	178	16	for	for	SCONJ
gujaf-329	178	17	companies	company	NOUN
gujaf-329	178	18	to	to	PART
gujaf-329	178	19	choose	choose	VERB
gujaf-329	178	20	transparency	transparency	NOUN
gujaf-329	178	21	and	and	CCONJ
gujaf-329	178	22	accountability	accountability	NOUN
gujaf-329	178	23	in	in	ADP
gujaf-329	178	24	both	both	CCONJ
gujaf-329	178	25	financial	financial	ADJ
gujaf-329	178	26	and	and	CCONJ
gujaf-329	178	27	sustainability	sustainability	NOUN
gujaf-329	178	28	matters	matter	NOUN
gujaf-329	178	29	for	for	ADP
gujaf-329	178	30	these	these	DET
gujaf-329	178	31	groups	group	NOUN
gujaf-329	178	32	.	.	PUNCT
gujaf-329	179	1	according	accord	VERB
gujaf-329	179	2	to	to	ADP
gujaf-329	179	3	freeman	freeman	PROPN
gujaf-329	179	4	and	and	CCONJ
gujaf-329	179	5	reed	reed	NOUN
gujaf-329	179	6	,	,	PUNCT
gujaf-329	179	7	(	(	PUNCT
gujaf-329	179	8	1983	1983	NUM
gujaf-329	179	9	)	)	PUNCT
gujaf-329	179	10	gusau	gusau	ADJ
gujaf-329	179	11	journal	journal	NOUN
gujaf-329	179	12	of	of	ADP
gujaf-329	179	13	accounting	accounting	NOUN
gujaf-329	179	14	and	and	CCONJ
gujaf-329	179	15	finance	finance	NOUN
gujaf-329	179	16	,	,	PUNCT
gujaf-329	179	17	vol	vol	NOUN
gujaf-329	179	18	.	.	PROPN
gujaf-329	179	19	5	5	NUM
gujaf-329	179	20	,	,	PUNCT
gujaf-329	179	21	issue	issue	NOUN
gujaf-329	179	22	2	2	NUM
gujaf-329	179	23	,	,	PUNCT
gujaf-329	179	24	october	october	PROPN
gujaf-329	179	25	,	,	PUNCT
gujaf-329	179	26	2024	2024	NUM
gujaf-329	179	27	94	94	NUM
gujaf-329	179	28	stakeholder	stakeholder	NOUN
gujaf-329	179	29	theory	theory	NOUN
gujaf-329	179	30	(	(	PUNCT
gujaf-329	179	31	st	st	PROPN
gujaf-329	179	32	)	)	PUNCT
gujaf-329	179	33	maintain	maintain	VERB
gujaf-329	179	34	that	that	SCONJ
gujaf-329	179	35	companies	company	NOUN
gujaf-329	179	36	depend	depend	VERB
gujaf-329	179	37	on	on	ADP
gujaf-329	179	38	the	the	DET
gujaf-329	179	39	support	support	NOUN
gujaf-329	179	40	of	of	ADP
gujaf-329	179	41	stakeholders	stakeholder	NOUN
gujaf-329	179	42	to	to	PART
gujaf-329	179	43	not	not	PART
gujaf-329	179	44	only	only	ADV
gujaf-329	179	45	survive	survive	VERB
gujaf-329	179	46	but	but	CCONJ
gujaf-329	179	47	also	also	ADV
gujaf-329	179	48	to	to	PART
gujaf-329	179	49	enhance	enhance	VERB
gujaf-329	179	50	their	their	PRON
gujaf-329	179	51	financial	financial	ADJ
gujaf-329	179	52	performance	performance	NOUN
gujaf-329	179	53	.	.	PUNCT
gujaf-329	180	1	stakeholders	stakeholder	NOUN
gujaf-329	180	2	according	accord	VERB
gujaf-329	180	3	to	to	ADP
gujaf-329	180	4	donaldson	donaldson	PROPN
gujaf-329	180	5	and	and	CCONJ
gujaf-329	180	6	preston	preston	PROPN
gujaf-329	180	7	(	(	PUNCT
gujaf-329	180	8	1995	1995	NUM
gujaf-329	180	9	)	)	PUNCT
gujaf-329	180	10	are	be	AUX
gujaf-329	180	11	group	group	NOUN
gujaf-329	180	12	into	into	ADP
gujaf-329	180	13	ethical	ethical	ADJ
gujaf-329	180	14	and	and	CCONJ
gujaf-329	180	15	managerial	managerial	ADJ
gujaf-329	180	16	.	.	PUNCT
gujaf-329	181	1	the	the	DET
gujaf-329	181	2	managerial	managerial	ADJ
gujaf-329	181	3	branch	branch	NOUN
gujaf-329	181	4	of	of	ADP
gujaf-329	181	5	the	the	DET
gujaf-329	181	6	st	st	PROPN
gujaf-329	181	7	emphasizes	emphasize	VERB
gujaf-329	181	8	the	the	DET
gujaf-329	181	9	necessity	necessity	NOUN
gujaf-329	181	10	to	to	PART
gujaf-329	181	11	manage	manage	VERB
gujaf-329	181	12	stakeholders	stakeholder	NOUN
gujaf-329	181	13	by	by	ADP
gujaf-329	181	14	reporting	report	VERB
gujaf-329	181	15	substantive	substantive	ADJ
gujaf-329	181	16	sustainability	sustainability	NOUN
gujaf-329	181	17	information	information	NOUN
gujaf-329	181	18	to	to	ADP
gujaf-329	181	19	broader	broad	ADJ
gujaf-329	181	20	stakeholder	stakeholder	PROPN
gujaf-329	181	21	group	group	NOUN
gujaf-329	181	22	,	,	PUNCT
gujaf-329	181	23	considering	consider	VERB
gujaf-329	181	24	the	the	DET
gujaf-329	181	25	fact	fact	NOUN
gujaf-329	181	26	that	that	SCONJ
gujaf-329	181	27	stakeholders	stakeholder	NOUN
gujaf-329	181	28	have	have	AUX
gujaf-329	181	29	regulatory	regulatory	ADJ
gujaf-329	181	30	power	power	NOUN
gujaf-329	181	31	,	,	PUNCT
gujaf-329	181	32	power	power	NOUN
gujaf-329	181	33	over	over	ADP
gujaf-329	181	34	resources	resource	NOUN
gujaf-329	181	35	,	,	PUNCT
gujaf-329	181	36	and	and	CCONJ
gujaf-329	181	37	ability	ability	NOUN
gujaf-329	181	38	to	to	PART
gujaf-329	181	39	impose	impose	VERB
gujaf-329	181	40	sanctions	sanction	NOUN
gujaf-329	181	41	like	like	ADP
gujaf-329	181	42	penalties	penalty	NOUN
gujaf-329	181	43	and	and	CCONJ
gujaf-329	181	44	fines	fine	NOUN
gujaf-329	181	45	.	.	PUNCT
gujaf-329	182	1	st	st	PROPN
gujaf-329	182	2	asserts	assert	VERB
gujaf-329	182	3	that	that	SCONJ
gujaf-329	182	4	the	the	DET
gujaf-329	182	5	more	more	ADV
gujaf-329	182	6	critical	critical	ADJ
gujaf-329	182	7	the	the	DET
gujaf-329	182	8	resources	resource	NOUN
gujaf-329	182	9	,	,	PUNCT
gujaf-329	182	10	the	the	PRON
gujaf-329	182	11	greater	great	ADJ
gujaf-329	182	12	the	the	DET
gujaf-329	182	13	effort	effort	NOUN
gujaf-329	182	14	required	require	VERB
gujaf-329	182	15	to	to	PART
gujaf-329	182	16	cultivate	cultivate	VERB
gujaf-329	182	17	strong	strong	ADJ
gujaf-329	182	18	relationships	relationship	NOUN
gujaf-329	182	19	with	with	ADP
gujaf-329	182	20	the	the	DET
gujaf-329	182	21	owners	owner	NOUN
gujaf-329	182	22	of	of	ADP
gujaf-329	182	23	such	such	ADJ
gujaf-329	182	24	resources	resource	NOUN
gujaf-329	182	25	to	to	PART
gujaf-329	182	26	garner	garner	VERB
gujaf-329	182	27	their	their	PRON
gujaf-329	182	28	support	support	NOUN
gujaf-329	182	29	and	and	CCONJ
gujaf-329	182	30	,	,	PUNCT
gujaf-329	182	31	consequently	consequently	ADV
gujaf-329	182	32	,	,	PUNCT
gujaf-329	182	33	grow	grow	VERB
gujaf-329	182	34	company	company	NOUN
gujaf-329	182	35	's	's	PART
gujaf-329	182	36	financial	financial	ADJ
gujaf-329	182	37	success	success	NOUN
gujaf-329	182	38	.	.	PUNCT
gujaf-329	183	1	st	st	PROPN
gujaf-329	183	2	propose	propose	VERB
gujaf-329	183	3	that	that	SCONJ
gujaf-329	183	4	sustainability	sustainability	NOUN
gujaf-329	183	5	friendly	friendly	ADJ
gujaf-329	183	6	companies	company	NOUN
gujaf-329	183	7	that	that	PRON
gujaf-329	183	8	meaningfully	meaningfully	ADV
gujaf-329	183	9	address	address	VERB
gujaf-329	183	10	sustainability	sustainability	NOUN
gujaf-329	183	11	matters	matter	NOUN
gujaf-329	183	12	and	and	CCONJ
gujaf-329	183	13	precisely	precisely	ADV
gujaf-329	183	14	disclose	disclose	VERB
gujaf-329	183	15	them	they	PRON
gujaf-329	183	16	will	will	AUX
gujaf-329	183	17	gain	gain	VERB
gujaf-329	183	18	a	a	DET
gujaf-329	183	19	competitive	competitive	ADJ
gujaf-329	183	20	advantage	advantage	NOUN
gujaf-329	183	21	,	,	PUNCT
gujaf-329	183	22	which	which	PRON
gujaf-329	183	23	will	will	AUX
gujaf-329	183	24	influence	influence	VERB
gujaf-329	183	25	investment	investment	NOUN
gujaf-329	183	26	funds	fund	NOUN
gujaf-329	183	27	of	of	ADP
gujaf-329	183	28	investors	investor	NOUN
gujaf-329	183	29	and	and	CCONJ
gujaf-329	183	30	ultimately	ultimately	ADV
gujaf-329	183	31	improve	improve	VERB
gujaf-329	183	32	company	company	NOUN
gujaf-329	183	33	's	's	PART
gujaf-329	183	34	financial	financial	ADJ
gujaf-329	183	35	performance	performance	NOUN
gujaf-329	183	36	.	.	PUNCT
gujaf-329	184	1	empirical	empirical	ADJ
gujaf-329	184	2	review	review	NOUN
gujaf-329	184	3	previous	previous	ADJ
gujaf-329	184	4	research	research	NOUN
gujaf-329	184	5	studies	study	NOUN
gujaf-329	184	6	on	on	ADP
gujaf-329	184	7	environmental	environmental	ADJ
gujaf-329	184	8	and	and	CCONJ
gujaf-329	184	9	social	social	ADJ
gujaf-329	184	10	reporting	reporting	NOUN
gujaf-329	184	11	(	(	PUNCT
gujaf-329	184	12	esr	esr	NOUN
gujaf-329	184	13	)	)	PUNCT
gujaf-329	184	14	quality	quality	NOUN
gujaf-329	184	15	and	and	CCONJ
gujaf-329	184	16	financial	financial	ADJ
gujaf-329	184	17	performance	performance	NOUN
gujaf-329	184	18	(	(	PUNCT
gujaf-329	184	19	fp	fp	X
gujaf-329	184	20	)	)	PUNCT
gujaf-329	184	21	were	be	AUX
gujaf-329	184	22	assessed	assess	VERB
gujaf-329	184	23	in	in	ADP
gujaf-329	184	24	this	this	DET
gujaf-329	184	25	study	study	NOUN
gujaf-329	184	26	to	to	PART
gujaf-329	184	27	unveil	unveil	VERB
gujaf-329	184	28	the	the	DET
gujaf-329	184	29	body	body	NOUN
gujaf-329	184	30	of	of	ADP
gujaf-329	184	31	knowledge	knowledge	NOUN
gujaf-329	184	32	existing	exist	VERB
gujaf-329	184	33	in	in	ADP
gujaf-329	184	34	this	this	DET
gujaf-329	184	35	field	field	NOUN
gujaf-329	184	36	.	.	PUNCT
gujaf-329	185	1	for	for	ADP
gujaf-329	185	2	instance	instance	NOUN
gujaf-329	185	3	,	,	PUNCT
gujaf-329	185	4	alam	alam	PROPN
gujaf-329	185	5	and	and	CCONJ
gujaf-329	185	6	tariq	tariq	PROPN
gujaf-329	185	7	(	(	PUNCT
gujaf-329	185	8	2023	2023	NUM
gujaf-329	185	9	)	)	PUNCT
gujaf-329	185	10	investigated	investigate	VERB
gujaf-329	185	11	link	link	NOUN
gujaf-329	185	12	between	between	ADP
gujaf-329	185	13	sustainability	sustainability	NOUN
gujaf-329	185	14	reporting	report	VERB
gujaf-329	185	15	quality	quality	NOUN
gujaf-329	185	16	and	and	CCONJ
gujaf-329	185	17	firm	firm	ADJ
gujaf-329	185	18	financial	financial	ADJ
gujaf-329	185	19	performance	performance	NOUN
gujaf-329	185	20	,	,	PUNCT
gujaf-329	185	21	measured	measure	VERB
gujaf-329	185	22	by	by	ADP
gujaf-329	185	23	return	return	NOUN
gujaf-329	185	24	on	on	ADP
gujaf-329	185	25	asset	asset	NOUN
gujaf-329	185	26	.	.	PUNCT
gujaf-329	186	1	the	the	DET
gujaf-329	186	2	findings	finding	NOUN
gujaf-329	186	3	of	of	ADP
gujaf-329	186	4	the	the	DET
gujaf-329	186	5	study	study	NOUN
gujaf-329	186	6	revealed	reveal	VERB
gujaf-329	186	7	that	that	SCONJ
gujaf-329	186	8	substantive	substantive	ADJ
gujaf-329	186	9	sustainability	sustainability	NOUN
gujaf-329	186	10	disclosure	disclosure	NOUN
gujaf-329	186	11	quality	quality	NOUN
gujaf-329	186	12	enhances	enhance	VERB
gujaf-329	186	13	the	the	DET
gujaf-329	186	14	financial	financial	ADJ
gujaf-329	186	15	performance	performance	NOUN
gujaf-329	186	16	of	of	ADP
gujaf-329	186	17	firms	firm	NOUN
gujaf-329	186	18	in	in	ADP
gujaf-329	186	19	pakistan	pakistan	PROPN
gujaf-329	186	20	.	.	PUNCT
gujaf-329	187	1	the	the	DET
gujaf-329	187	2	study	study	NOUN
gujaf-329	187	3	revealed	reveal	VERB
gujaf-329	187	4	that	that	SCONJ
gujaf-329	187	5	firms	firm	NOUN
gujaf-329	187	6	’	’	PART
gujaf-329	187	7	initiative	initiative	NOUN
gujaf-329	187	8	for	for	ADP
gujaf-329	187	9	sustainability	sustainability	NOUN
gujaf-329	187	10	processes	process	NOUN
gujaf-329	187	11	and	and	CCONJ
gujaf-329	187	12	disclosure	disclosure	NOUN
gujaf-329	187	13	earned	earn	VERB
gujaf-329	187	14	firms	firm	NOUN
gujaf-329	187	15	increased	increase	VERB
gujaf-329	187	16	value	value	NOUN
gujaf-329	187	17	.	.	PUNCT
gujaf-329	188	1	in	in	ADP
gujaf-329	188	2	another	another	DET
gujaf-329	188	3	study	study	NOUN
gujaf-329	188	4	conducted	conduct	VERB
gujaf-329	188	5	by	by	ADP
gujaf-329	188	6	dewi	dewi	PROPN
gujaf-329	188	7	and	and	CCONJ
gujaf-329	188	8	widyawati	widyawati	PROPN
gujaf-329	188	9	,	,	PUNCT
gujaf-329	188	10	(	(	PUNCT
gujaf-329	188	11	2023	2023	NUM
gujaf-329	188	12	)	)	PUNCT
gujaf-329	188	13	which	which	PRON
gujaf-329	188	14	investigated	investigate	VERB
gujaf-329	188	15	association	association	NOUN
gujaf-329	188	16	between	between	ADP
gujaf-329	188	17	sustainability	sustainability	NOUN
gujaf-329	188	18	information	information	NOUN
gujaf-329	188	19	disclosure	disclosure	NOUN
gujaf-329	188	20	quality	quality	NOUN
gujaf-329	188	21	and	and	CCONJ
gujaf-329	188	22	financial	financial	ADJ
gujaf-329	188	23	performance	performance	NOUN
gujaf-329	188	24	involving	involve	VERB
gujaf-329	188	25	sixty	sixty	NUM
gujaf-329	188	26	-	-	PUNCT
gujaf-329	188	27	three	three	NUM
gujaf-329	188	28	(	(	PUNCT
gujaf-329	188	29	63	63	NUM
gujaf-329	188	30	)	)	PUNCT
gujaf-329	188	31	indonesian	indonesian	ADJ
gujaf-329	188	32	firms	firm	NOUN
gujaf-329	188	33	,	,	PUNCT
gujaf-329	188	34	a	a	DET
gujaf-329	188	35	significant	significant	ADJ
gujaf-329	188	36	negative	negative	ADJ
gujaf-329	188	37	relationship	relationship	NOUN
gujaf-329	188	38	was	be	AUX
gujaf-329	188	39	uncovered	uncover	VERB
gujaf-329	188	40	.	.	PUNCT
gujaf-329	189	1	however	however	ADV
gujaf-329	189	2	,	,	PUNCT
gujaf-329	189	3	a	a	DET
gujaf-329	189	4	significant	significant	ADJ
gujaf-329	189	5	positive	positive	ADJ
gujaf-329	189	6	relationship	relationship	NOUN
gujaf-329	189	7	was	be	AUX
gujaf-329	189	8	obtained	obtain	VERB
gujaf-329	189	9	when	when	SCONJ
gujaf-329	189	10	sustainability	sustainability	NOUN
gujaf-329	189	11	disclosure	disclosure	NOUN
gujaf-329	189	12	was	be	AUX
gujaf-329	189	13	externally	externally	ADV
gujaf-329	189	14	assured	assure	VERB
gujaf-329	189	15	.	.	PUNCT
gujaf-329	190	1	finding	find	VERB
gujaf-329	190	2	emphasizes	emphasize	VERB
gujaf-329	190	3	the	the	DET
gujaf-329	190	4	importance	importance	NOUN
gujaf-329	190	5	of	of	ADP
gujaf-329	190	6	external	external	ADJ
gujaf-329	190	7	assurance	assurance	NOUN
gujaf-329	190	8	if	if	SCONJ
gujaf-329	190	9	more	more	ADV
gujaf-329	190	10	reliable	reliable	ADJ
gujaf-329	190	11	sustainability	sustainability	NOUN
gujaf-329	190	12	information	information	NOUN
gujaf-329	190	13	is	be	AUX
gujaf-329	190	14	to	to	PART
gujaf-329	190	15	be	be	AUX
gujaf-329	190	16	provided	provide	VERB
gujaf-329	190	17	for	for	ADP
gujaf-329	190	18	the	the	DET
gujaf-329	190	19	investors	investor	NOUN
gujaf-329	190	20	.	.	PUNCT
gujaf-329	191	1	okudo	okudo	NOUN
gujaf-329	191	2	and	and	CCONJ
gujaf-329	191	3	amahalu	amahalu	PROPN
gujaf-329	191	4	(	(	PUNCT
gujaf-329	191	5	2023	2023	NUM
gujaf-329	191	6	)	)	PUNCT
gujaf-329	191	7	explore	explore	VERB
gujaf-329	191	8	the	the	DET
gujaf-329	191	9	effect	effect	NOUN
gujaf-329	191	10	of	of	ADP
gujaf-329	191	11	environmental	environmental	ADJ
gujaf-329	191	12	accounting	accounting	NOUN
gujaf-329	191	13	on	on	ADP
gujaf-329	191	14	the	the	DET
gujaf-329	191	15	profitability	profitability	NOUN
gujaf-329	191	16	of	of	ADP
gujaf-329	191	17	eleven	eleven	NUM
gujaf-329	191	18	(	(	PUNCT
gujaf-329	191	19	11	11	NUM
gujaf-329	191	20	)	)	PUNCT
gujaf-329	191	21	oil	oil	NOUN
gujaf-329	191	22	and	and	CCONJ
gujaf-329	191	23	gas	gas	NOUN
gujaf-329	191	24	firms	firm	NOUN
gujaf-329	191	25	listed	list	VERB
gujaf-329	191	26	in	in	ADP
gujaf-329	191	27	ngx	ngx	PROPN
gujaf-329	191	28	between	between	ADP
gujaf-329	191	29	2011	2011	NUM
gujaf-329	191	30	to	to	ADP
gujaf-329	191	31	2021	2021	NUM
gujaf-329	191	32	.	.	PUNCT
gujaf-329	192	1	data	datum	NOUN
gujaf-329	192	2	obtained	obtain	VERB
gujaf-329	192	3	from	from	ADP
gujaf-329	192	4	annual	annual	ADJ
gujaf-329	192	5	report	report	NOUN
gujaf-329	192	6	were	be	AUX
gujaf-329	192	7	analyzed	analyze	VERB
gujaf-329	192	8	based	base	VERB
gujaf-329	192	9	on	on	ADP
gujaf-329	192	10	panel	panel	NOUN
gujaf-329	192	11	least	least	ADJ
gujaf-329	192	12	square	square	ADJ
gujaf-329	192	13	regression	regression	NOUN
gujaf-329	192	14	.	.	PUNCT
gujaf-329	193	1	findings	finding	NOUN
gujaf-329	193	2	revealed	reveal	VERB
gujaf-329	193	3	that	that	SCONJ
gujaf-329	193	4	waste	waste	NOUN
gujaf-329	193	5	management	management	NOUN
gujaf-329	193	6	,	,	PUNCT
gujaf-329	193	7	community	community	NOUN
gujaf-329	193	8	development	development	NOUN
gujaf-329	193	9	,	,	PUNCT
gujaf-329	193	10	employee	employee	NOUN
gujaf-329	193	11	health	health	PROPN
gujaf-329	193	12	&	&	CCONJ
gujaf-329	193	13	safety	safety	PROPN
gujaf-329	193	14	and	and	CCONJ
gujaf-329	193	15	environmental	environmental	ADJ
gujaf-329	193	16	remediation	remediation	NOUN
gujaf-329	193	17	cost	cost	NOUN
gujaf-329	193	18	has	have	VERB
gujaf-329	193	19	significant	significant	ADJ
gujaf-329	193	20	positive	positive	ADJ
gujaf-329	193	21	effect	effect	NOUN
gujaf-329	193	22	on	on	ADP
gujaf-329	193	23	net	net	ADJ
gujaf-329	193	24	profit	profit	NOUN
gujaf-329	193	25	margin	margin	NOUN
gujaf-329	193	26	of	of	ADP
gujaf-329	193	27	the	the	DET
gujaf-329	193	28	studied	study	VERB
gujaf-329	193	29	companies	company	NOUN
gujaf-329	193	30	.	.	PUNCT
gujaf-329	194	1	the	the	DET
gujaf-329	194	2	study	study	NOUN
gujaf-329	194	3	recommends	recommend	VERB
gujaf-329	194	4	higher	high	ADJ
gujaf-329	194	5	commitment	commitment	NOUN
gujaf-329	194	6	to	to	ADP
gujaf-329	194	7	all	all	DET
gujaf-329	194	8	the	the	DET
gujaf-329	194	9	environmental	environmental	ADJ
gujaf-329	194	10	accounting	accounting	NOUN
gujaf-329	194	11	component	component	NOUN
gujaf-329	194	12	explored	explore	VERB
gujaf-329	194	13	in	in	ADP
gujaf-329	194	14	the	the	DET
gujaf-329	194	15	study	study	NOUN
gujaf-329	194	16	.	.	PUNCT
gujaf-329	195	1	nwaigwe	nwaigwe	PROPN
gujaf-329	195	2	,	,	PUNCT
gujaf-329	195	3	et	et	PROPN
gujaf-329	195	4	al	al	PROPN
gujaf-329	195	5	.	.	PROPN
gujaf-329	195	6	,	,	PUNCT
gujaf-329	195	7	(	(	PUNCT
gujaf-329	195	8	2022	2022	NUM
gujaf-329	195	9	)	)	PUNCT
gujaf-329	195	10	investigated	investigate	VERB
gujaf-329	195	11	on	on	ADP
gujaf-329	195	12	the	the	DET
gujaf-329	195	13	impact	impact	NOUN
gujaf-329	195	14	of	of	ADP
gujaf-329	195	15	extent	extent	NOUN
gujaf-329	195	16	and	and	CCONJ
gujaf-329	195	17	quality	quality	NOUN
gujaf-329	195	18	of	of	ADP
gujaf-329	195	19	sustainability	sustainability	NOUN
gujaf-329	195	20	disclosure	disclosure	NOUN
gujaf-329	195	21	(	(	PUNCT
gujaf-329	195	22	sd	sd	NOUN
gujaf-329	195	23	)	)	PUNCT
gujaf-329	195	24	on	on	ADP
gujaf-329	195	25	the	the	DET
gujaf-329	195	26	market	market	NOUN
gujaf-329	195	27	value	value	NOUN
gujaf-329	195	28	(	(	PUNCT
gujaf-329	195	29	mv	mv	NOUN
gujaf-329	195	30	)	)	PUNCT
gujaf-329	195	31	of	of	ADP
gujaf-329	195	32	companies	company	NOUN
gujaf-329	195	33	listed	list	VERB
gujaf-329	195	34	in	in	ADP
gujaf-329	195	35	ngx	ngx	NOUN
gujaf-329	195	36	in	in	ADP
gujaf-329	195	37	the	the	DET
gujaf-329	195	38	period	period	NOUN
gujaf-329	195	39	2010	2010	NUM
gujaf-329	195	40	-	-	SYM
gujaf-329	195	41	2019	2019	NUM
gujaf-329	195	42	.	.	PUNCT
gujaf-329	196	1	based	base	VERB
gujaf-329	196	2	on	on	ADP
gujaf-329	196	3	regression	regression	NOUN
gujaf-329	196	4	analysis	analysis	NOUN
gujaf-329	196	5	,	,	PUNCT
gujaf-329	196	6	the	the	DET
gujaf-329	196	7	result	result	NOUN
gujaf-329	196	8	uncovered	uncover	VERB
gujaf-329	196	9	a	a	DET
gujaf-329	196	10	positive	positive	ADJ
gujaf-329	196	11	but	but	CCONJ
gujaf-329	196	12	insignificant	insignificant	ADJ
gujaf-329	196	13	relationship	relationship	NOUN
gujaf-329	196	14	between	between	ADP
gujaf-329	196	15	the	the	DET
gujaf-329	196	16	level	level	NOUN
gujaf-329	196	17	of	of	ADP
gujaf-329	196	18	sd	sd	NOUN
gujaf-329	196	19	and	and	CCONJ
gujaf-329	196	20	companies	company	NOUN
gujaf-329	196	21	’	'	PUNCT
gujaf-329	196	22	mv	mv	PROPN
gujaf-329	196	23	.	.	PROPN
gujaf-329	196	24	findings	finding	NOUN
gujaf-329	196	25	also	also	ADV
gujaf-329	196	26	revealed	reveal	VERB
gujaf-329	196	27	a	a	DET
gujaf-329	196	28	negative	negative	ADJ
gujaf-329	196	29	and	and	CCONJ
gujaf-329	196	30	significant	significant	ADJ
gujaf-329	196	31	association	association	NOUN
gujaf-329	196	32	between	between	ADP
gujaf-329	196	33	sd	sd	NOUN
gujaf-329	196	34	quality	quality	NOUN
gujaf-329	196	35	and	and	CCONJ
gujaf-329	196	36	mv	mv	PROPN
gujaf-329	196	37	.	.	PROPN
gujaf-329	196	38	gift	gift	PROPN
gujaf-329	196	39	,	,	PUNCT
gujaf-329	196	40	et	et	PROPN
gujaf-329	196	41	al	al	PROPN
gujaf-329	196	42	.	.	PROPN
gujaf-329	196	43	,	,	PUNCT
gujaf-329	196	44	(	(	PUNCT
gujaf-329	196	45	2021	2021	NUM
gujaf-329	196	46	)	)	PUNCT
gujaf-329	196	47	studied	study	VERB
gujaf-329	196	48	the	the	DET
gujaf-329	196	49	impact	impact	NOUN
gujaf-329	196	50	of	of	ADP
gujaf-329	196	51	sustainability	sustainability	NOUN
gujaf-329	196	52	reporting	reporting	NOUN
gujaf-329	196	53	(	(	PUNCT
gujaf-329	196	54	sr	sr	PROPN
gujaf-329	196	55	)	)	PUNCT
gujaf-329	196	56	on	on	ADP
gujaf-329	196	57	the	the	DET
gujaf-329	196	58	financial	financial	ADJ
gujaf-329	196	59	profitability	profitability	NOUN
gujaf-329	196	60	(	(	PUNCT
gujaf-329	196	61	fp	fp	NOUN
gujaf-329	196	62	)	)	PUNCT
gujaf-329	196	63	of	of	ADP
gujaf-329	196	64	companies	company	NOUN
gujaf-329	196	65	listed	list	VERB
gujaf-329	196	66	in	in	ADP
gujaf-329	196	67	the	the	DET
gujaf-329	196	68	industrial	industrial	ADJ
gujaf-329	196	69	goods	good	NOUN
gujaf-329	196	70	sector	sector	NOUN
gujaf-329	196	71	of	of	ADP
gujaf-329	196	72	ngx	ngx	PROPN
gujaf-329	196	73	.	.	PUNCT
gujaf-329	196	74	findings	finding	NOUN
gujaf-329	196	75	based	base	VERB
gujaf-329	196	76	on	on	ADP
gujaf-329	196	77	panel	panel	NOUN
gujaf-329	196	78	least	least	ADJ
gujaf-329	196	79	square	square	ADJ
gujaf-329	196	80	regression	regression	NOUN
gujaf-329	196	81	,	,	PUNCT
gujaf-329	196	82	ganger	ganger	NOUN
gujaf-329	196	83	causality	causality	PROPN
gujaf-329	196	84	and	and	CCONJ
gujaf-329	196	85	hausman	hausman	PROPN
gujaf-329	196	86	test	test	NOUN
gujaf-329	196	87	revealed	reveal	VERB
gujaf-329	196	88	that	that	SCONJ
gujaf-329	196	89	the	the	DET
gujaf-329	196	90	dimensions	dimension	NOUN
gujaf-329	196	91	of	of	ADP
gujaf-329	196	92	sustainability	sustainability	NOUN
gujaf-329	196	93	reporting	report	VERB
gujaf-329	196	94	significantly	significantly	ADV
gujaf-329	196	95	influence	influence	VERB
gujaf-329	196	96	cash	cash	NOUN
gujaf-329	196	97	value	value	NOUN
gujaf-329	196	98	added	add	VERB
gujaf-329	196	99	.	.	PUNCT
gujaf-329	197	1	the	the	DET
gujaf-329	197	2	study	study	NOUN
gujaf-329	197	3	recommends	recommend	VERB
gujaf-329	197	4	direct	direct	ADJ
gujaf-329	197	5	regulation	regulation	NOUN
gujaf-329	197	6	to	to	PART
gujaf-329	197	7	encourage	encourage	VERB
gujaf-329	197	8	energy	energy	NOUN
gujaf-329	197	9	saving	saving	NOUN
gujaf-329	197	10	.	.	PUNCT
gujaf-329	198	1	hongming	hongme	VERB
gujaf-329	198	2	,	,	PUNCT
gujaf-329	198	3	et	et	PROPN
gujaf-329	198	4	al	al	PROPN
gujaf-329	198	5	.	.	PROPN
gujaf-329	198	6	,	,	PUNCT
gujaf-329	198	7	(	(	PUNCT
gujaf-329	198	8	2020	2020	NUM
gujaf-329	198	9	)	)	PUNCT
gujaf-329	198	10	provided	provide	VERB
gujaf-329	198	11	empirical	empirical	ADJ
gujaf-329	198	12	evidence	evidence	NOUN
gujaf-329	198	13	in	in	ADP
gujaf-329	198	14	pakistan	pakistan	PROPN
gujaf-329	198	15	that	that	SCONJ
gujaf-329	198	16	environmental	environmental	ADJ
gujaf-329	198	17	,	,	PUNCT
gujaf-329	198	18	health	health	NOUN
gujaf-329	198	19	and	and	CCONJ
gujaf-329	198	20	safety	safety	NOUN
gujaf-329	198	21	and	and	CCONJ
gujaf-329	198	22	social	social	ADJ
gujaf-329	198	23	reporting	reporting	NOUN
gujaf-329	198	24	has	have	VERB
gujaf-329	198	25	a	a	DET
gujaf-329	198	26	significant	significant	ADJ
gujaf-329	198	27	positive	positive	ADJ
gujaf-329	198	28	impact	impact	NOUN
gujaf-329	198	29	on	on	ADP
gujaf-329	198	30	firm	firm	ADJ
gujaf-329	198	31	gusau	gusau	ADJ
gujaf-329	198	32	journal	journal	NOUN
gujaf-329	198	33	of	of	ADP
gujaf-329	198	34	accounting	accounting	NOUN
gujaf-329	198	35	and	and	CCONJ
gujaf-329	198	36	finance	finance	NOUN
gujaf-329	198	37	,	,	PUNCT
gujaf-329	198	38	vol	vol	NOUN
gujaf-329	198	39	.	.	PROPN
gujaf-329	198	40	5	5	NUM
gujaf-329	198	41	,	,	PUNCT
gujaf-329	198	42	issue	issue	NOUN
gujaf-329	198	43	2	2	NUM
gujaf-329	198	44	,	,	PUNCT
gujaf-329	198	45	october	october	PROPN
gujaf-329	198	46	,	,	PUNCT
gujaf-329	198	47	2024	2024	NUM
gujaf-329	198	48	95	95	NUM
gujaf-329	198	49	performance	performance	NOUN
gujaf-329	198	50	.	.	PUNCT
gujaf-329	199	1	the	the	DET
gujaf-329	199	2	authors	author	NOUN
gujaf-329	199	3	applied	apply	VERB
gujaf-329	199	4	regression	regression	NOUN
gujaf-329	199	5	analysis	analysis	NOUN
gujaf-329	199	6	to	to	PART
gujaf-329	199	7	uncover	uncover	VERB
gujaf-329	199	8	a	a	DET
gujaf-329	199	9	positive	positive	ADJ
gujaf-329	199	10	association	association	NOUN
gujaf-329	199	11	between	between	ADP
gujaf-329	199	12	sustainability	sustainability	NOUN
gujaf-329	199	13	reporting	reporting	NOUN
gujaf-329	199	14	and	and	CCONJ
gujaf-329	199	15	firm	firm	ADJ
gujaf-329	199	16	performance	performance	NOUN
gujaf-329	199	17	.	.	PUNCT
gujaf-329	200	1	kalai	kalai	PROPN
gujaf-329	200	2	and	and	CCONJ
gujaf-329	200	3	sbais	sbais	PROPN
gujaf-329	200	4	(	(	PUNCT
gujaf-329	200	5	2019	2019	NUM
gujaf-329	200	6	)	)	PUNCT
gujaf-329	200	7	studied	study	VERB
gujaf-329	200	8	the	the	DET
gujaf-329	200	9	impact	impact	NOUN
gujaf-329	200	10	of	of	ADP
gujaf-329	200	11	quantity	quantity	NOUN
gujaf-329	200	12	and	and	CCONJ
gujaf-329	200	13	quality	quality	NOUN
gujaf-329	200	14	of	of	ADP
gujaf-329	200	15	corporate	corporate	ADJ
gujaf-329	200	16	social	social	ADJ
gujaf-329	200	17	responsibility	responsibility	NOUN
gujaf-329	200	18	(	(	PUNCT
gujaf-329	200	19	csr	csr	NOUN
gujaf-329	200	20	)	)	PUNCT
gujaf-329	200	21	on	on	ADP
gujaf-329	200	22	the	the	DET
gujaf-329	200	23	fp	fp	PROPN
gujaf-329	200	24	of	of	ADP
gujaf-329	200	25	tunisia	tunisia	PROPN
gujaf-329	200	26	companies	company	NOUN
gujaf-329	200	27	.	.	PUNCT
gujaf-329	201	1	the	the	DET
gujaf-329	201	2	empirical	empirical	ADJ
gujaf-329	201	3	result	result	NOUN
gujaf-329	201	4	based	base	VERB
gujaf-329	201	5	on	on	ADP
gujaf-329	201	6	the	the	DET
gujaf-329	201	7	regression	regression	NOUN
gujaf-329	201	8	model	model	NOUN
gujaf-329	201	9	revealed	reveal	VERB
gujaf-329	201	10	that	that	SCONJ
gujaf-329	201	11	both	both	CCONJ
gujaf-329	201	12	quantity	quantity	NOUN
gujaf-329	201	13	and	and	CCONJ
gujaf-329	201	14	quality	quality	NOUN
gujaf-329	201	15	csr	csr	NOUN
gujaf-329	201	16	positively	positively	ADV
gujaf-329	201	17	influence	influence	VERB
gujaf-329	201	18	the	the	DET
gujaf-329	201	19	fp	fp	NOUN
gujaf-329	201	20	of	of	ADP
gujaf-329	201	21	companies	company	NOUN
gujaf-329	201	22	regardless	regardless	ADV
gujaf-329	201	23	of	of	ADP
gujaf-329	201	24	size	size	NOUN
gujaf-329	201	25	,	,	PUNCT
gujaf-329	201	26	risk	risk	NOUN
gujaf-329	201	27	and	and	CCONJ
gujaf-329	201	28	debt	debt	NOUN
gujaf-329	201	29	level	level	NOUN
gujaf-329	201	30	.	.	PUNCT
gujaf-329	202	1	findings	finding	NOUN
gujaf-329	202	2	revealed	reveal	VERB
gujaf-329	202	3	that	that	SCONJ
gujaf-329	202	4	stakeholders	stakeholder	NOUN
gujaf-329	202	5	accord	accord	PROPN
gujaf-329	202	6	trust	trust	NOUN
gujaf-329	202	7	to	to	AUX
gujaf-329	202	8	sustainability	sustainability	VERB
gujaf-329	202	9	friendly	friendly	ADJ
gujaf-329	202	10	companies	company	NOUN
gujaf-329	202	11	.	.	PUNCT
gujaf-329	203	1	laskar	laskar	PROPN
gujaf-329	203	2	and	and	CCONJ
gujaf-329	203	3	maji	maji	PROPN
gujaf-329	203	4	,	,	PUNCT
gujaf-329	203	5	(	(	PUNCT
gujaf-329	203	6	2018	2018	NUM
gujaf-329	203	7	)	)	PUNCT
gujaf-329	203	8	examined	examine	VERB
gujaf-329	203	9	the	the	DET
gujaf-329	203	10	sustainability	sustainability	NOUN
gujaf-329	203	11	disclosure	disclosure	NOUN
gujaf-329	203	12	quality	quality	NOUN
gujaf-329	203	13	(	(	PUNCT
gujaf-329	203	14	sdq	sdq	PROPN
gujaf-329	203	15	)	)	PUNCT
gujaf-329	203	16	and	and	CCONJ
gujaf-329	203	17	the	the	DET
gujaf-329	203	18	influence	influence	NOUN
gujaf-329	203	19	on	on	ADP
gujaf-329	203	20	the	the	DET
gujaf-329	203	21	fp	fp	PROPN
gujaf-329	203	22	of	of	ADP
gujaf-329	203	23	developed	develop	VERB
gujaf-329	203	24	and	and	CCONJ
gujaf-329	203	25	developing	develop	VERB
gujaf-329	203	26	asian	asian	ADJ
gujaf-329	203	27	firms	firm	NOUN
gujaf-329	203	28	,	,	PUNCT
gujaf-329	203	29	comprising	comprising	NOUN
gujaf-329	203	30	of	of	ADP
gujaf-329	203	31	japan	japan	PROPN
gujaf-329	203	32	,	,	PUNCT
gujaf-329	203	33	south	south	PROPN
gujaf-329	203	34	korea	korea	PROPN
gujaf-329	203	35	,	,	PUNCT
gujaf-329	203	36	indonesia	indonesia	PROPN
gujaf-329	203	37	and	and	CCONJ
gujaf-329	203	38	india	india	PROPN
gujaf-329	203	39	.	.	PROPN
gujaf-329	204	1	based	base	VERB
gujaf-329	204	2	on	on	ADP
gujaf-329	204	3	the	the	DET
gujaf-329	204	4	framework	framework	NOUN
gujaf-329	204	5	of	of	ADP
gujaf-329	204	6	gri	gri	PROPN
gujaf-329	204	7	and	and	CCONJ
gujaf-329	204	8	panel	panel	NOUN
gujaf-329	204	9	data	datum	NOUN
gujaf-329	204	10	regression	regression	NOUN
gujaf-329	204	11	analysis	analysis	NOUN
gujaf-329	204	12	,	,	PUNCT
gujaf-329	204	13	the	the	DET
gujaf-329	204	14	study	study	NOUN
gujaf-329	204	15	found	find	VERB
gujaf-329	204	16	a	a	DET
gujaf-329	204	17	higher	high	ADJ
gujaf-329	204	18	positive	positive	ADJ
gujaf-329	204	19	association	association	NOUN
gujaf-329	204	20	between	between	ADP
gujaf-329	204	21	sdq	sdq	NOUN
gujaf-329	204	22	and	and	CCONJ
gujaf-329	204	23	fp	fp	PROPN
gujaf-329	204	24	for	for	ADP
gujaf-329	204	25	japan	japan	PROPN
gujaf-329	204	26	,	,	PUNCT
gujaf-329	204	27	south	south	PROPN
gujaf-329	204	28	korea	korea	PROPN
gujaf-329	204	29	and	and	CCONJ
gujaf-329	204	30	india	india	PROPN
gujaf-329	204	31	,	,	PUNCT
gujaf-329	204	32	however	however	ADV
gujaf-329	204	33	,	,	PUNCT
gujaf-329	204	34	the	the	DET
gujaf-329	204	35	positive	positive	ADJ
gujaf-329	204	36	association	association	NOUN
gujaf-329	204	37	is	be	AUX
gujaf-329	204	38	low	low	ADJ
gujaf-329	204	39	for	for	ADP
gujaf-329	204	40	indonesia	indonesia	PROPN
gujaf-329	204	41	.	.	PUNCT
gujaf-329	205	1	ching	ching	PROPN
gujaf-329	205	2	,	,	PUNCT
gujaf-329	205	3	et	et	PROPN
gujaf-329	205	4	al	al	PROPN
gujaf-329	205	5	.	.	PROPN
gujaf-329	205	6	,	,	PUNCT
gujaf-329	205	7	(	(	PUNCT
gujaf-329	205	8	2017	2017	NUM
gujaf-329	205	9	)	)	PUNCT
gujaf-329	205	10	explored	explore	VERB
gujaf-329	205	11	the	the	DET
gujaf-329	205	12	link	link	NOUN
gujaf-329	205	13	between	between	ADP
gujaf-329	205	14	sustainability	sustainability	NOUN
gujaf-329	205	15	reporting	report	VERB
gujaf-329	205	16	quality	quality	NOUN
gujaf-329	205	17	(	(	PUNCT
gujaf-329	205	18	srq	srq	NOUN
gujaf-329	205	19	)	)	PUNCT
gujaf-329	205	20	and	and	CCONJ
gujaf-329	205	21	financial	financial	ADJ
gujaf-329	205	22	performance	performance	NOUN
gujaf-329	205	23	(	(	PUNCT
gujaf-329	205	24	fp	fp	NOUN
gujaf-329	205	25	)	)	PUNCT
gujaf-329	205	26	of	of	ADP
gujaf-329	205	27	218	218	NUM
gujaf-329	205	28	brazilian	brazilian	NOUN
gujaf-329	205	29	listed	list	VERB
gujaf-329	205	30	companies	company	NOUN
gujaf-329	205	31	for	for	ADP
gujaf-329	205	32	the	the	DET
gujaf-329	205	33	period	period	NOUN
gujaf-329	205	34	2008	2008	NUM
gujaf-329	205	35	to	to	ADP
gujaf-329	205	36	2014	2014	NUM
gujaf-329	205	37	using	use	VERB
gujaf-329	205	38	panel	panel	NOUN
gujaf-329	205	39	data	datum	NOUN
gujaf-329	205	40	.	.	PUNCT
gujaf-329	206	1	the	the	DET
gujaf-329	206	2	study	study	NOUN
gujaf-329	206	3	found	find	VERB
gujaf-329	206	4	a	a	DET
gujaf-329	206	5	negative	negative	ADJ
gujaf-329	206	6	relationship	relationship	NOUN
gujaf-329	206	7	between	between	ADP
gujaf-329	206	8	srq	srq	PROPN
gujaf-329	206	9	and	and	CCONJ
gujaf-329	206	10	fp	fp	PROPN
gujaf-329	206	11	.	.	PROPN
gujaf-329	207	1	however	however	ADV
gujaf-329	207	2	,	,	PUNCT
gujaf-329	207	3	srq	srq	PROPN
gujaf-329	207	4	of	of	ADP
gujaf-329	207	5	the	the	DET
gujaf-329	207	6	studied	study	VERB
gujaf-329	207	7	firm	firm	NOUN
gujaf-329	207	8	improves	improve	VERB
gujaf-329	207	9	consistently	consistently	ADV
gujaf-329	207	10	throughout	throughout	ADP
gujaf-329	207	11	the	the	DET
gujaf-329	207	12	years	year	NOUN
gujaf-329	207	13	of	of	ADP
gujaf-329	207	14	study	study	NOUN
gujaf-329	207	15	.	.	PUNCT
gujaf-329	208	1	li	li	PROPN
gujaf-329	208	2	,	,	PUNCT
gujaf-329	208	3	et	et	PROPN
gujaf-329	208	4	al	al	PROPN
gujaf-329	208	5	.	.	PROPN
gujaf-329	208	6	,	,	PUNCT
gujaf-329	208	7	(	(	PUNCT
gujaf-329	208	8	2017	2017	NUM
gujaf-329	208	9	)	)	PUNCT
gujaf-329	208	10	examine	examine	VERB
gujaf-329	208	11	the	the	DET
gujaf-329	208	12	impact	impact	NOUN
gujaf-329	208	13	of	of	ADP
gujaf-329	208	14	corporate	corporate	ADJ
gujaf-329	208	15	environmental	environmental	ADJ
gujaf-329	208	16	responsibility	responsibility	NOUN
gujaf-329	208	17	(	(	PUNCT
gujaf-329	208	18	cer	cer	NOUN
gujaf-329	208	19	)	)	PUNCT
gujaf-329	208	20	on	on	ADP
gujaf-329	208	21	the	the	DET
gujaf-329	208	22	financial	financial	ADJ
gujaf-329	208	23	performance	performance	NOUN
gujaf-329	208	24	(	(	PUNCT
gujaf-329	208	25	fp	fp	NOUN
gujaf-329	208	26	)	)	PUNCT
gujaf-329	208	27	of	of	ADP
gujaf-329	208	28	chinese	chinese	ADJ
gujaf-329	208	29	energy	energy	NOUN
gujaf-329	208	30	companies	company	NOUN
gujaf-329	208	31	listed	list	VERB
gujaf-329	208	32	in	in	ADP
gujaf-329	208	33	shangai	shangai	PROPN
gujaf-329	208	34	and	and	CCONJ
gujaf-329	208	35	shenzen	shenzen	PROPN
gujaf-329	208	36	stock	stock	NOUN
gujaf-329	208	37	exchange	exchange	NOUN
gujaf-329	208	38	using	use	VERB
gujaf-329	208	39	government	government	NOUN
gujaf-329	208	40	regulation	regulation	NOUN
gujaf-329	208	41	as	as	ADP
gujaf-329	208	42	a	a	DET
gujaf-329	208	43	moderating	moderate	VERB
gujaf-329	208	44	effect	effect	NOUN
gujaf-329	208	45	.	.	PUNCT
gujaf-329	209	1	content	content	NOUN
gujaf-329	209	2	analysis	analysis	NOUN
gujaf-329	209	3	and	and	CCONJ
gujaf-329	209	4	multiple	multiple	ADJ
gujaf-329	209	5	regression	regression	NOUN
gujaf-329	209	6	analysis	analysis	NOUN
gujaf-329	209	7	were	be	AUX
gujaf-329	209	8	applied	apply	VERB
gujaf-329	209	9	to	to	PART
gujaf-329	209	10	uncovered	uncover	VERB
gujaf-329	209	11	that	that	DET
gujaf-329	209	12	corporate	corporate	ADJ
gujaf-329	209	13	fulfillment	fulfillment	NOUN
gujaf-329	209	14	of	of	ADP
gujaf-329	209	15	environmental	environmental	ADJ
gujaf-329	209	16	responsibility	responsibility	NOUN
gujaf-329	209	17	will	will	AUX
gujaf-329	209	18	enhance	enhance	VERB
gujaf-329	209	19	financial	financial	ADJ
gujaf-329	209	20	performance	performance	NOUN
gujaf-329	209	21	(	(	PUNCT
gujaf-329	209	22	fp	fp	NOUN
gujaf-329	209	23	)	)	PUNCT
gujaf-329	209	24	.	.	PUNCT
gujaf-329	210	1	findings	finding	NOUN
gujaf-329	210	2	further	far	ADV
gujaf-329	210	3	revealed	reveal	VERB
gujaf-329	210	4	that	that	SCONJ
gujaf-329	210	5	government	government	NOUN
gujaf-329	210	6	regulation	regulation	NOUN
gujaf-329	210	7	adequately	adequately	ADV
gujaf-329	210	8	enhanced	enhance	VERB
gujaf-329	210	9	the	the	DET
gujaf-329	210	10	relationship	relationship	NOUN
gujaf-329	210	11	between	between	ADP
gujaf-329	210	12	cer	cer	PROPN
gujaf-329	210	13	and	and	CCONJ
gujaf-329	210	14	fp	fp	PROPN
gujaf-329	210	15	.	.	PROPN
gujaf-329	210	16	financial	financial	ADJ
gujaf-329	210	17	performance	performance	NOUN
gujaf-329	210	18	and	and	CCONJ
gujaf-329	210	19	sustainability	sustainability	NOUN
gujaf-329	210	20	disclosure	disclosure	NOUN
gujaf-329	210	21	quality	quality	NOUN
gujaf-329	210	22	of	of	ADP
gujaf-329	210	23	american	american	ADJ
gujaf-329	210	24	and	and	CCONJ
gujaf-329	210	25	indian	indian	ADJ
gujaf-329	210	26	firms	firm	NOUN
gujaf-329	210	27	were	be	AUX
gujaf-329	210	28	investigated	investigate	VERB
gujaf-329	210	29	by	by	ADP
gujaf-329	210	30	munshi	munshi	PROPN
gujaf-329	210	31	and	and	CCONJ
gujaf-329	210	32	dutta	dutta	PROPN
gujaf-329	210	33	(	(	PUNCT
gujaf-329	210	34	2016	2016	NUM
gujaf-329	210	35	)	)	PUNCT
gujaf-329	210	36	.	.	PUNCT
gujaf-329	211	1	measured	measure	VERB
gujaf-329	211	2	by	by	ADP
gujaf-329	211	3	eps	eps	PROPN
gujaf-329	211	4	and	and	CCONJ
gujaf-329	211	5	roa	roa	PROPN
gujaf-329	211	6	,	,	PUNCT
gujaf-329	211	7	financial	financial	ADJ
gujaf-329	211	8	performance	performance	NOUN
gujaf-329	211	9	of	of	ADP
gujaf-329	211	10	firms	firm	NOUN
gujaf-329	211	11	in	in	ADP
gujaf-329	211	12	the	the	DET
gujaf-329	211	13	two	two	NUM
gujaf-329	211	14	countries	country	NOUN
gujaf-329	211	15	reveals	reveal	VERB
gujaf-329	211	16	weak	weak	ADJ
gujaf-329	211	17	and	and	CCONJ
gujaf-329	211	18	non	non	ADJ
gujaf-329	211	19	-	-	ADJ
gujaf-329	211	20	significant	significant	ADJ
gujaf-329	211	21	association	association	NOUN
gujaf-329	211	22	with	with	ADP
gujaf-329	211	23	sustainability	sustainability	NOUN
gujaf-329	211	24	quality	quality	NOUN
gujaf-329	211	25	disclosure	disclosure	NOUN
gujaf-329	211	26	.	.	PUNCT
gujaf-329	212	1	this	this	PRON
gujaf-329	212	2	implies	imply	VERB
gujaf-329	212	3	that	that	PRON
gujaf-329	212	4	enhance	enhance	VERB
gujaf-329	212	5	sustainability	sustainability	NOUN
gujaf-329	212	6	disclosure	disclosure	NOUN
gujaf-329	212	7	is	be	AUX
gujaf-329	212	8	a	a	DET
gujaf-329	212	9	voluntary	voluntary	ADJ
gujaf-329	212	10	action	action	NOUN
gujaf-329	212	11	and	and	CCONJ
gujaf-329	212	12	not	not	PART
gujaf-329	212	13	motivated	motivate	VERB
gujaf-329	212	14	by	by	ADP
gujaf-329	212	15	improved	improve	VERB
gujaf-329	212	16	financial	financial	ADJ
gujaf-329	212	17	performance	performance	NOUN
gujaf-329	212	18	.	.	PUNCT
gujaf-329	213	1	previous	previous	ADJ
gujaf-329	213	2	literature	literature	NOUN
gujaf-329	213	3	on	on	ADP
gujaf-329	213	4	esdq	esdq	PROPN
gujaf-329	213	5	and	and	CCONJ
gujaf-329	213	6	fp	fp	PROPN
gujaf-329	213	7	reviewed	review	VERB
gujaf-329	213	8	shows	show	NOUN
gujaf-329	213	9	that	that	SCONJ
gujaf-329	213	10	researchers	researcher	NOUN
gujaf-329	213	11	in	in	ADP
gujaf-329	213	12	this	this	DET
gujaf-329	213	13	field	field	NOUN
gujaf-329	213	14	have	have	AUX
gujaf-329	213	15	contributed	contribute	VERB
gujaf-329	213	16	greatly	greatly	ADV
gujaf-329	213	17	,	,	PUNCT
gujaf-329	213	18	however	however	ADV
gujaf-329	213	19	the	the	DET
gujaf-329	213	20	available	available	ADJ
gujaf-329	213	21	studies	study	NOUN
gujaf-329	213	22	indicate	indicate	VERB
gujaf-329	213	23	knowledge	knowledge	NOUN
gujaf-329	213	24	gap	gap	NOUN
gujaf-329	213	25	as	as	ADP
gujaf-329	213	26	a	a	DET
gujaf-329	213	27	number	number	NOUN
gujaf-329	213	28	of	of	ADP
gujaf-329	213	29	these	these	DET
gujaf-329	213	30	studies	study	NOUN
gujaf-329	213	31	ignore	ignore	VERB
gujaf-329	213	32	information	information	NOUN
gujaf-329	213	33	characteristic	characteristic	NOUN
gujaf-329	213	34	identified	identify	VERB
gujaf-329	213	35	in	in	ADP
gujaf-329	213	36	g3	g3	PROPN
gujaf-329	213	37	of	of	ADP
gujaf-329	213	38	gri	gri	PROPN
gujaf-329	213	39	quality	quality	NOUN
gujaf-329	213	40	reporting	reporting	NOUN
gujaf-329	213	41	guidelines	guideline	NOUN
gujaf-329	213	42	,	,	PUNCT
gujaf-329	213	43	hence	hence	ADV
gujaf-329	213	44	the	the	DET
gujaf-329	213	45	knowledge	knowledge	NOUN
gujaf-329	213	46	gap	gap	NOUN
gujaf-329	213	47	identified	identify	VERB
gujaf-329	213	48	.	.	PUNCT
gujaf-329	214	1	3.0	3.0	NUM
gujaf-329	214	2	methodology	methodology	NOUN
gujaf-329	214	3	this	this	DET
gujaf-329	214	4	study	study	NOUN
gujaf-329	214	5	adopts	adopt	VERB
gujaf-329	214	6	an	an	DET
gujaf-329	214	7	ex	ex	NOUN
gujaf-329	214	8	-	-	ADJ
gujaf-329	214	9	post	post	ADJ
gujaf-329	214	10	-	-	ADJ
gujaf-329	214	11	facto	facto	ADJ
gujaf-329	214	12	research	research	NOUN
gujaf-329	214	13	design	design	NOUN
gujaf-329	214	14	to	to	PART
gujaf-329	214	15	measure	measure	VERB
gujaf-329	214	16	the	the	DET
gujaf-329	214	17	impact	impact	NOUN
gujaf-329	214	18	of	of	ADP
gujaf-329	214	19	esd	esd	NOUN
gujaf-329	214	20	quality	quality	NOUN
gujaf-329	214	21	on	on	ADP
gujaf-329	214	22	the	the	DET
gujaf-329	214	23	cash	cash	NOUN
gujaf-329	214	24	flow	flow	NOUN
gujaf-329	214	25	from	from	ADP
gujaf-329	214	26	operating	operate	VERB
gujaf-329	214	27	activities	activity	NOUN
gujaf-329	214	28	of	of	ADP
gujaf-329	214	29	companies	company	NOUN
gujaf-329	214	30	listed	list	VERB
gujaf-329	214	31	in	in	ADP
gujaf-329	214	32	the	the	DET
gujaf-329	214	33	ngx	ngx	PROPN
gujaf-329	214	34	.	.	PUNCT
gujaf-329	214	35	secondary	secondary	ADJ
gujaf-329	214	36	data	datum	NOUN
gujaf-329	214	37	is	be	AUX
gujaf-329	214	38	utilized	utilize	VERB
gujaf-329	214	39	,	,	PUNCT
gujaf-329	214	40	sourced	source	VERB
gujaf-329	214	41	from	from	ADP
gujaf-329	214	42	the	the	DET
gujaf-329	214	43	annual	annual	ADJ
gujaf-329	214	44	reports	report	NOUN
gujaf-329	214	45	of	of	ADP
gujaf-329	214	46	the	the	DET
gujaf-329	214	47	studied	study	VERB
gujaf-329	214	48	companies	company	NOUN
gujaf-329	214	49	.	.	PUNCT
gujaf-329	215	1	the	the	DET
gujaf-329	215	2	study	study	NOUN
gujaf-329	215	3	population	population	NOUN
gujaf-329	215	4	is	be	AUX
gujaf-329	215	5	seventy	seventy	NUM
gujaf-329	215	6	-	-	PUNCT
gujaf-329	215	7	six	six	NUM
gujaf-329	215	8	(	(	PUNCT
gujaf-329	215	9	76	76	NUM
gujaf-329	215	10	)	)	PUNCT
gujaf-329	215	11	listed	list	VERB
gujaf-329	215	12	companies	company	NOUN
gujaf-329	215	13	in	in	ADP
gujaf-329	215	14	ngx	ngx	PROPN
gujaf-329	215	15	,	,	PUNCT
gujaf-329	215	16	categorized	categorize	VERB
gujaf-329	215	17	as	as	ADP
gujaf-329	215	18	socially	socially	ADV
gujaf-329	215	19	and	and	CCONJ
gujaf-329	215	20	environmentally	environmentally	ADV
gujaf-329	215	21	sensitive	sensitive	ADJ
gujaf-329	215	22	companies	company	NOUN
gujaf-329	215	23	.	.	PUNCT
gujaf-329	216	1	because	because	SCONJ
gujaf-329	216	2	activities	activity	NOUN
gujaf-329	216	3	of	of	ADP
gujaf-329	216	4	these	these	DET
gujaf-329	216	5	companies	company	NOUN
gujaf-329	216	6	,	,	PUNCT
gujaf-329	216	7	impact	impact	NOUN
gujaf-329	216	8	people	people	NOUN
gujaf-329	216	9	,	,	PUNCT
gujaf-329	216	10	society	society	NOUN
gujaf-329	216	11	,	,	PUNCT
gujaf-329	216	12	and	and	CCONJ
gujaf-329	216	13	the	the	DET
gujaf-329	216	14	ecosystem	ecosystem	NOUN
gujaf-329	216	15	,	,	PUNCT
gujaf-329	216	16	they	they	PRON
gujaf-329	216	17	are	be	AUX
gujaf-329	216	18	often	often	ADV
gujaf-329	216	19	influence	influence	NOUN
gujaf-329	216	20	to	to	PART
gujaf-329	216	21	participate	participate	VERB
gujaf-329	216	22	in	in	ADP
gujaf-329	216	23	the	the	DET
gujaf-329	216	24	disclosure	disclosure	NOUN
gujaf-329	216	25	of	of	ADP
gujaf-329	216	26	substantive	substantive	ADJ
gujaf-329	216	27	and	and	CCONJ
gujaf-329	216	28	holistic	holistic	ADJ
gujaf-329	216	29	sustainability	sustainability	NOUN
gujaf-329	216	30	information	information	NOUN
gujaf-329	216	31	to	to	PART
gujaf-329	216	32	gain	gain	VERB
gujaf-329	216	33	competitive	competitive	ADJ
gujaf-329	216	34	advantage	advantage	NOUN
gujaf-329	216	35	thereby	thereby	ADV
gujaf-329	216	36	influence	influence	VERB
gujaf-329	216	37	positively	positively	ADV
gujaf-329	216	38	their	their	PRON
gujaf-329	216	39	financial	financial	ADJ
gujaf-329	216	40	performance	performance	NOUN
gujaf-329	216	41	(	(	PUNCT
gujaf-329	216	42	khan	khan	PROPN
gujaf-329	216	43	,	,	PUNCT
gujaf-329	216	44	et	et	PROPN
gujaf-329	216	45	al	al	PROPN
gujaf-329	216	46	.	.	PROPN
gujaf-329	216	47	,	,	PUNCT
gujaf-329	216	48	2022	2022	NUM
gujaf-329	216	49	)	)	PUNCT
gujaf-329	216	50	.	.	PUNCT
gujaf-329	217	1	gusau	gusau	PROPN
gujaf-329	217	2	journal	journal	PROPN
gujaf-329	217	3	of	of	ADP
gujaf-329	217	4	accounting	accounting	NOUN
gujaf-329	217	5	and	and	CCONJ
gujaf-329	217	6	finance	finance	NOUN
gujaf-329	217	7	,	,	PUNCT
gujaf-329	217	8	vol	vol	NOUN
gujaf-329	217	9	.	.	PROPN
gujaf-329	217	10	5	5	NUM
gujaf-329	217	11	,	,	PUNCT
gujaf-329	217	12	issue	issue	NOUN
gujaf-329	217	13	2	2	NUM
gujaf-329	217	14	,	,	PUNCT
gujaf-329	217	15	october	october	PROPN
gujaf-329	217	16	,	,	PUNCT
gujaf-329	217	17	2024	2024	NUM
gujaf-329	217	18	96	96	NUM
gujaf-329	217	19	forty	forty	NUM
gujaf-329	217	20	-	-	PUNCT
gujaf-329	217	21	seven	seven	NUM
gujaf-329	217	22	(	(	PUNCT
gujaf-329	217	23	47	47	NUM
gujaf-329	217	24	)	)	PUNCT
gujaf-329	217	25	companies	company	NOUN
gujaf-329	217	26	,	,	PUNCT
gujaf-329	217	27	constitute	constitute	VERB
gujaf-329	217	28	the	the	DET
gujaf-329	217	29	sample	sample	NOUN
gujaf-329	217	30	size	size	NOUN
gujaf-329	217	31	obtained	obtain	VERB
gujaf-329	217	32	after	after	ADP
gujaf-329	217	33	excluding	exclude	VERB
gujaf-329	217	34	fifteen	fifteen	NUM
gujaf-329	217	35	(	(	PUNCT
gujaf-329	217	36	15	15	NUM
gujaf-329	217	37	)	)	PUNCT
gujaf-329	217	38	companies	company	NOUN
gujaf-329	217	39	from	from	ADP
gujaf-329	217	40	the	the	DET
gujaf-329	217	41	initial	initial	ADJ
gujaf-329	217	42	sixty	sixty	NUM
gujaf-329	217	43	-	-	PUNCT
gujaf-329	217	44	two	two	NUM
gujaf-329	217	45	(	(	PUNCT
gujaf-329	217	46	62	62	NUM
gujaf-329	217	47	)	)	PUNCT
gujaf-329	217	48	obtained	obtain	VERB
gujaf-329	217	49	through	through	ADP
gujaf-329	217	50	krejcie	krejcie	NOUN
gujaf-329	217	51	and	and	CCONJ
gujaf-329	217	52	morgan	morgan	PROPN
gujaf-329	217	53	's	's	PART
gujaf-329	217	54	(	(	PUNCT
gujaf-329	217	55	1970	1970	NUM
gujaf-329	217	56	)	)	PUNCT
gujaf-329	217	57	sample	sample	NOUN
gujaf-329	217	58	table	table	NOUN
gujaf-329	217	59	.	.	PUNCT
gujaf-329	218	1	exclusions	exclusion	NOUN
gujaf-329	218	2	were	be	AUX
gujaf-329	218	3	based	base	VERB
gujaf-329	218	4	on	on	ADP
gujaf-329	218	5	criteria	criterion	NOUN
gujaf-329	218	6	such	such	ADJ
gujaf-329	218	7	as	as	ADP
gujaf-329	218	8	failure	failure	NOUN
gujaf-329	218	9	to	to	PART
gujaf-329	218	10	remain	remain	VERB
gujaf-329	218	11	listed	list	VERB
gujaf-329	218	12	on	on	ADP
gujaf-329	218	13	the	the	DET
gujaf-329	218	14	ngx	ngx	NOUN
gujaf-329	218	15	throughout	throughout	ADP
gujaf-329	218	16	the	the	DET
gujaf-329	218	17	study	study	NOUN
gujaf-329	218	18	period	period	NOUN
gujaf-329	218	19	,	,	PUNCT
gujaf-329	218	20	the	the	DET
gujaf-329	218	21	non	non	NOUN
gujaf-329	218	22	-	-	NOUN
gujaf-329	218	23	availability	availability	NOUN
gujaf-329	218	24	of	of	ADP
gujaf-329	218	25	sustainability	sustainability	NOUN
gujaf-329	218	26	report	report	NOUN
gujaf-329	218	27	in	in	ADP
gujaf-329	218	28	their	their	PRON
gujaf-329	218	29	annual	annual	ADJ
gujaf-329	218	30	reports	report	NOUN
gujaf-329	218	31	,	,	PUNCT
gujaf-329	218	32	and	and	CCONJ
gujaf-329	218	33	the	the	DET
gujaf-329	218	34	untimely	untimely	ADJ
gujaf-329	218	35	release	release	NOUN
gujaf-329	218	36	of	of	ADP
gujaf-329	218	37	esd	esd	NOUN
gujaf-329	218	38	on	on	ADP
gujaf-329	218	39	regular	regular	ADJ
gujaf-329	218	40	intervals	interval	NOUN
gujaf-329	218	41	.	.	PUNCT
gujaf-329	219	1	sample	sample	NOUN
gujaf-329	219	2	companies	company	NOUN
gujaf-329	219	3	are	be	AUX
gujaf-329	219	4	selected	select	VERB
gujaf-329	219	5	from	from	ADP
gujaf-329	219	6	seven	seven	NUM
gujaf-329	219	7	(	(	PUNCT
gujaf-329	219	8	7	7	NUM
gujaf-329	219	9	)	)	PUNCT
gujaf-329	219	10	sectors	sector	NOUN
gujaf-329	219	11	based	base	VERB
gujaf-329	219	12	on	on	ADP
gujaf-329	219	13	the	the	DET
gujaf-329	219	14	following	follow	VERB
gujaf-329	219	15	ngx	ngx	ADJ
gujaf-329	219	16	sector	sector	NOUN
gujaf-329	219	17	stratification	stratification	NOUN
gujaf-329	219	18	:	:	PUNCT
gujaf-329	219	19	consumer	consumer	NOUN
gujaf-329	219	20	goods	good	NOUN
gujaf-329	219	21	,	,	PUNCT
gujaf-329	219	22	industrial	industrial	ADJ
gujaf-329	219	23	goods	good	NOUN
gujaf-329	219	24	,	,	PUNCT
gujaf-329	219	25	healthcare	healthcare	PROPN
gujaf-329	219	26	,	,	PUNCT
gujaf-329	219	27	agriculture	agriculture	NOUN
gujaf-329	219	28	,	,	PUNCT
gujaf-329	219	29	natural	natural	ADJ
gujaf-329	219	30	resources	resource	NOUN
gujaf-329	219	31	,	,	PUNCT
gujaf-329	219	32	oil	oil	NOUN
gujaf-329	219	33	and	and	CCONJ
gujaf-329	219	34	gas	gas	NOUN
gujaf-329	219	35	and	and	CCONJ
gujaf-329	219	36	construction	construction	NOUN
gujaf-329	219	37	and	and	CCONJ
gujaf-329	219	38	real	real	ADJ
gujaf-329	219	39	estate	estate	NOUN
gujaf-329	219	40	sectors	sector	NOUN
gujaf-329	219	41	.	.	PUNCT
gujaf-329	220	1	data	datum	NOUN
gujaf-329	220	2	for	for	ADP
gujaf-329	220	3	this	this	DET
gujaf-329	220	4	study	study	NOUN
gujaf-329	220	5	are	be	AUX
gujaf-329	220	6	collected	collect	VERB
gujaf-329	220	7	from	from	ADP
gujaf-329	220	8	the	the	DET
gujaf-329	220	9	annual	annual	ADJ
gujaf-329	220	10	reports	report	NOUN
gujaf-329	220	11	and	and	CCONJ
gujaf-329	220	12	financial	financial	ADJ
gujaf-329	220	13	statements	statement	NOUN
gujaf-329	220	14	of	of	ADP
gujaf-329	220	15	lmcn	lmcn	ADJ
gujaf-329	220	16	.	.	PUNCT
gujaf-329	221	1	gri	gri	NOUN
gujaf-329	221	2	,	,	PUNCT
gujaf-329	221	3	generation	generation	NOUN
gujaf-329	221	4	3	3	NUM
gujaf-329	221	5	quality	quality	NOUN
gujaf-329	221	6	reporting	reporting	NOUN
gujaf-329	221	7	guidelines	guideline	NOUN
gujaf-329	221	8	is	be	AUX
gujaf-329	221	9	utilized	utilize	VERB
gujaf-329	221	10	to	to	PART
gujaf-329	221	11	collect	collect	VERB
gujaf-329	221	12	substantive	substantive	ADJ
gujaf-329	221	13	environmental	environmental	ADJ
gujaf-329	221	14	and	and	CCONJ
gujaf-329	221	15	social	social	ADJ
gujaf-329	221	16	data	datum	NOUN
gujaf-329	221	17	available	available	ADJ
gujaf-329	221	18	in	in	ADP
gujaf-329	221	19	the	the	DET
gujaf-329	221	20	annual	annual	ADJ
gujaf-329	221	21	report	report	NOUN
gujaf-329	221	22	of	of	ADP
gujaf-329	221	23	the	the	DET
gujaf-329	221	24	studied	study	VERB
gujaf-329	221	25	companies	company	NOUN
gujaf-329	221	26	.	.	PUNCT
gujaf-329	222	1	identified	identify	VERB
gujaf-329	222	2	esi	esi	PROPN
gujaf-329	222	3	disclosure	disclosure	NOUN
gujaf-329	222	4	quality	quality	NOUN
gujaf-329	222	5	are	be	AUX
gujaf-329	222	6	quantified	quantify	VERB
gujaf-329	222	7	using	use	VERB
gujaf-329	222	8	a	a	DET
gujaf-329	222	9	five	five	NUM
gujaf-329	222	10	-	-	PUNCT
gujaf-329	222	11	point	point	NOUN
gujaf-329	222	12	numerical	numerical	ADJ
gujaf-329	222	13	scoring	scoring	NOUN
gujaf-329	222	14	scale	scale	NOUN
gujaf-329	222	15	as	as	ADP
gujaf-329	222	16	follow	follow	NOUN
gujaf-329	222	17	:	:	PUNCT
gujaf-329	222	18	zero	zero	NUM
gujaf-329	222	19	(	(	PUNCT
gujaf-329	222	20	0	0	NUM
gujaf-329	222	21	)	)	PUNCT
gujaf-329	222	22	for	for	ADP
gujaf-329	222	23	absence	absence	NOUN
gujaf-329	222	24	of	of	ADP
gujaf-329	222	25	informative	informative	ADJ
gujaf-329	222	26	esd	esd	NOUN
gujaf-329	222	27	,	,	PUNCT
gujaf-329	222	28	one	one	NUM
gujaf-329	222	29	(	(	PUNCT
gujaf-329	222	30	1	1	NUM
gujaf-329	222	31	)	)	PUNCT
gujaf-329	222	32	for	for	ADP
gujaf-329	222	33	information	information	NOUN
gujaf-329	222	34	attributes	attribute	VERB
gujaf-329	222	35	simply	simply	ADV
gujaf-329	222	36	in	in	ADP
gujaf-329	222	37	narrative	narrative	NOUN
gujaf-329	222	38	form	form	NOUN
gujaf-329	222	39	,	,	PUNCT
gujaf-329	222	40	two	two	NUM
gujaf-329	222	41	(	(	PUNCT
gujaf-329	222	42	2	2	NUM
gujaf-329	222	43	)	)	PUNCT
gujaf-329	222	44	for	for	ADP
gujaf-329	222	45	reporting	report	VERB
gujaf-329	222	46	esd	esd	NOUN
gujaf-329	222	47	in	in	ADP
gujaf-329	222	48	explicit	explicit	ADJ
gujaf-329	222	49	details	detail	NOUN
gujaf-329	222	50	,	,	PUNCT
gujaf-329	222	51	three	three	NUM
gujaf-329	222	52	(	(	PUNCT
gujaf-329	222	53	3	3	NUM
gujaf-329	222	54	)	)	PUNCT
gujaf-329	222	55	for	for	ADP
gujaf-329	222	56	esd	esd	NOUN
gujaf-329	222	57	reported	report	VERB
gujaf-329	222	58	in	in	ADP
gujaf-329	222	59	non	non	ADJ
gujaf-329	222	60	-	-	ADJ
gujaf-329	222	61	monetary	monetary	ADJ
gujaf-329	222	62	quantitative	quantitative	ADJ
gujaf-329	222	63	terms	term	NOUN
gujaf-329	222	64	,	,	PUNCT
gujaf-329	222	65	and	and	CCONJ
gujaf-329	222	66	four	four	NUM
gujaf-329	222	67	(	(	PUNCT
gujaf-329	222	68	4	4	NUM
gujaf-329	222	69	)	)	PUNCT
gujaf-329	222	70	for	for	ADP
gujaf-329	222	71	esd	esd	NOUN
gujaf-329	222	72	reported	report	VERB
gujaf-329	222	73	in	in	ADP
gujaf-329	222	74	monetary	monetary	ADJ
gujaf-329	222	75	quantitative	quantitative	ADJ
gujaf-329	222	76	terms	term	NOUN
gujaf-329	222	77	.	.	PUNCT
gujaf-329	223	1	additionally	additionally	ADV
gujaf-329	223	2	,	,	PUNCT
gujaf-329	223	3	data	datum	NOUN
gujaf-329	223	4	for	for	ADP
gujaf-329	223	5	operating	operate	VERB
gujaf-329	223	6	cash	cash	NOUN
gujaf-329	223	7	flow	flow	NOUN
gujaf-329	223	8	(	(	PUNCT
gujaf-329	223	9	financial	financial	ADJ
gujaf-329	223	10	performance	performance	NOUN
gujaf-329	223	11	)	)	PUNCT
gujaf-329	223	12	are	be	AUX
gujaf-329	223	13	obtained	obtain	VERB
gujaf-329	223	14	from	from	ADP
gujaf-329	223	15	audited	audit	VERB
gujaf-329	223	16	financial	financial	ADJ
gujaf-329	223	17	statements	statement	NOUN
gujaf-329	223	18	.	.	PUNCT
gujaf-329	224	1	the	the	DET
gujaf-329	224	2	study	study	NOUN
gujaf-329	224	3	employs	employ	VERB
gujaf-329	224	4	descriptive	descriptive	ADJ
gujaf-329	224	5	statistics	statistic	NOUN
gujaf-329	224	6	to	to	PART
gujaf-329	224	7	provide	provide	VERB
gujaf-329	224	8	summary	summary	NOUN
gujaf-329	224	9	measures	measure	NOUN
gujaf-329	224	10	of	of	ADP
gujaf-329	224	11	esd	esd	NOUN
gujaf-329	224	12	quality	quality	NOUN
gujaf-329	224	13	variables	variable	NOUN
gujaf-329	224	14	and	and	CCONJ
gujaf-329	224	15	a	a	DET
gujaf-329	224	16	snapshot	snapshot	NOUN
gujaf-329	224	17	of	of	ADP
gujaf-329	224	18	the	the	DET
gujaf-329	224	19	cash	cash	NOUN
gujaf-329	224	20	flow	flow	NOUN
gujaf-329	224	21	from	from	ADP
gujaf-329	224	22	operating	operate	VERB
gujaf-329	224	23	activities	activity	NOUN
gujaf-329	224	24	(	(	PUNCT
gujaf-329	224	25	ocf	ocf	PROPN
gujaf-329	224	26	)	)	PUNCT
gujaf-329	224	27	of	of	ADP
gujaf-329	224	28	the	the	DET
gujaf-329	224	29	studied	study	VERB
gujaf-329	224	30	companies	company	NOUN
gujaf-329	224	31	.	.	PUNCT
gujaf-329	225	1	in	in	ADP
gujaf-329	225	2	addition	addition	NOUN
gujaf-329	225	3	to	to	ADP
gujaf-329	225	4	descriptive	descriptive	ADJ
gujaf-329	225	5	statistics	statistic	NOUN
gujaf-329	225	6	,	,	PUNCT
gujaf-329	225	7	panel	panel	NOUN
gujaf-329	225	8	data	datum	NOUN
gujaf-329	225	9	regression	regression	NOUN
gujaf-329	225	10	is	be	AUX
gujaf-329	225	11	utilized	utilize	VERB
gujaf-329	225	12	as	as	ADP
gujaf-329	225	13	an	an	DET
gujaf-329	225	14	inferential	inferential	ADJ
gujaf-329	225	15	statistical	statistical	ADJ
gujaf-329	225	16	analysis	analysis	NOUN
gujaf-329	225	17	to	to	PART
gujaf-329	225	18	measure	measure	VERB
gujaf-329	225	19	the	the	DET
gujaf-329	225	20	impact	impact	NOUN
gujaf-329	225	21	of	of	ADP
gujaf-329	225	22	esd	esd	NOUN
gujaf-329	225	23	quality	quality	NOUN
gujaf-329	225	24	on	on	ADP
gujaf-329	225	25	the	the	DET
gujaf-329	225	26	operating	operate	VERB
gujaf-329	225	27	cash	cash	NOUN
gujaf-329	225	28	flow	flow	NOUN
gujaf-329	225	29	from	from	ADP
gujaf-329	225	30	operating	operate	VERB
gujaf-329	225	31	activities	activity	NOUN
gujaf-329	225	32	of	of	ADP
gujaf-329	225	33	the	the	DET
gujaf-329	225	34	studied	study	VERB
gujaf-329	225	35	companies	company	NOUN
gujaf-329	225	36	.	.	PUNCT
gujaf-329	226	1	model	model	NOUN
gujaf-329	226	2	specification	specification	NOUN
gujaf-329	226	3	this	this	DET
gujaf-329	226	4	empirical	empirical	ADJ
gujaf-329	226	5	study	study	NOUN
gujaf-329	226	6	drew	draw	VERB
gujaf-329	226	7	on	on	ADP
gujaf-329	226	8	regression	regression	NOUN
gujaf-329	226	9	model	model	NOUN
gujaf-329	226	10	of	of	ADP
gujaf-329	226	11	ohlson	ohlson	NOUN
gujaf-329	226	12	(	(	PUNCT
gujaf-329	226	13	1995	1995	NUM
gujaf-329	226	14	)	)	PUNCT
gujaf-329	226	15	as	as	SCONJ
gujaf-329	226	16	modified	modify	VERB
gujaf-329	226	17	in	in	ADP
gujaf-329	226	18	the	the	DET
gujaf-329	226	19	study	study	NOUN
gujaf-329	226	20	of	of	ADP
gujaf-329	226	21	loh	loh	PROPN
gujaf-329	226	22	,	,	PUNCT
gujaf-329	226	23	et	et	PROPN
gujaf-329	226	24	al	al	PROPN
gujaf-329	226	25	.	.	PROPN
gujaf-329	226	26	,	,	PUNCT
gujaf-329	226	27	(	(	PUNCT
gujaf-329	226	28	2017	2017	NUM
gujaf-329	226	29	)	)	PUNCT
gujaf-329	226	30	.	.	PUNCT
gujaf-329	227	1	ohlson	ohlson	NOUN
gujaf-329	227	2	,	,	PUNCT
gujaf-329	227	3	(	(	PUNCT
gujaf-329	227	4	1995	1995	NUM
gujaf-329	227	5	)	)	PUNCT
gujaf-329	227	6	proposes	propose	VERB
gujaf-329	227	7	that	that	SCONJ
gujaf-329	227	8	when	when	SCONJ
gujaf-329	227	9	informative	informative	ADJ
gujaf-329	227	10	environmental	environmental	ADJ
gujaf-329	227	11	and	and	CCONJ
gujaf-329	227	12	social	social	ADJ
gujaf-329	227	13	information	information	NOUN
gujaf-329	227	14	disclosure	disclosure	NOUN
gujaf-329	227	15	(	(	PUNCT
gujaf-329	227	16	esd	esd	NOUN
gujaf-329	227	17	)	)	PUNCT
gujaf-329	227	18	is	be	AUX
gujaf-329	227	19	jointly	jointly	ADV
gujaf-329	227	20	considered	consider	VERB
gujaf-329	227	21	with	with	ADP
gujaf-329	227	22	book	book	NOUN
gujaf-329	227	23	value	value	NOUN
gujaf-329	227	24	of	of	ADP
gujaf-329	227	25	equity	equity	NOUN
gujaf-329	227	26	(	(	PUNCT
gujaf-329	227	27	bve	bve	PROPN
gujaf-329	227	28	)	)	PUNCT
gujaf-329	227	29	and	and	CCONJ
gujaf-329	227	30	abnormal	abnormal	ADJ
gujaf-329	227	31	earning	earning	NOUN
gujaf-329	227	32	(	(	PUNCT
gujaf-329	227	33	ae	ae	PROPN
gujaf-329	227	34	)	)	PUNCT
gujaf-329	227	35	,	,	PUNCT
gujaf-329	227	36	financial	financial	ADJ
gujaf-329	227	37	performance	performance	NOUN
gujaf-329	227	38	tend	tend	VERB
gujaf-329	227	39	to	to	PART
gujaf-329	227	40	witness	witness	VERB
gujaf-329	227	41	significant	significant	ADJ
gujaf-329	227	42	improvement	improvement	NOUN
gujaf-329	227	43	.	.	PUNCT
gujaf-329	228	1	however	however	ADV
gujaf-329	228	2	,	,	PUNCT
gujaf-329	228	3	abnormal	abnormal	ADJ
gujaf-329	228	4	earning	earning	NOUN
gujaf-329	228	5	was	be	AUX
gujaf-329	228	6	modified	modify	VERB
gujaf-329	228	7	and	and	CCONJ
gujaf-329	228	8	replaced	replace	VERB
gujaf-329	228	9	with	with	ADP
gujaf-329	228	10	accounting	accounting	NOUN
gujaf-329	228	11	earning	earn	VERB
gujaf-329	228	12	in	in	ADP
gujaf-329	228	13	the	the	DET
gujaf-329	228	14	empirical	empirical	ADJ
gujaf-329	228	15	study	study	NOUN
gujaf-329	228	16	of	of	ADP
gujaf-329	228	17	loh	loh	PROPN
gujaf-329	228	18	,	,	PUNCT
gujaf-329	228	19	et	et	PROPN
gujaf-329	228	20	al	al	PROPN
gujaf-329	228	21	.	.	PROPN
gujaf-329	228	22	,	,	PUNCT
gujaf-329	228	23	(	(	PUNCT
gujaf-329	228	24	2017	2017	NUM
gujaf-329	228	25	)	)	PUNCT
gujaf-329	228	26	.	.	PUNCT
gujaf-329	229	1	this	this	DET
gujaf-329	229	2	study	study	NOUN
gujaf-329	229	3	adopts	adopt	VERB
gujaf-329	229	4	the	the	DET
gujaf-329	229	5	modified	modify	VERB
gujaf-329	229	6	version	version	NOUN
gujaf-329	229	7	of	of	ADP
gujaf-329	229	8	loh	loh	PROPN
gujaf-329	229	9	,	,	PUNCT
gujaf-329	229	10	et	et	PROPN
gujaf-329	229	11	al	al	PROPN
gujaf-329	229	12	.	.	PROPN
gujaf-329	229	13	,	,	PUNCT
gujaf-329	229	14	(	(	PUNCT
gujaf-329	229	15	2017	2017	NUM
gujaf-329	229	16	)	)	PUNCT
gujaf-329	229	17	to	to	PART
gujaf-329	229	18	produce	produce	VERB
gujaf-329	229	19	the	the	DET
gujaf-329	229	20	following	follow	VERB
gujaf-329	229	21	proposed	propose	VERB
gujaf-329	229	22	model	model	NOUN
gujaf-329	229	23	:	:	PUNCT
gujaf-329	229	24	ocfit=	ocfit=	PROPN
gujaf-329	229	25	α0	α0	ADJ
gujaf-329	229	26	+	+	NUM
gujaf-329	229	27	α1mtrqit	α1mtrqit	NOUN
gujaf-329	229	28	+	+	CCONJ
gujaf-329	229	29	α2engqit	α2engqit	NOUN
gujaf-329	229	30	+	+	CCONJ
gujaf-329	229	31	α3wtmqit+	α3wtmqit+	PRON
gujaf-329	229	32	α4psvqit	α4psvqit	NOUN
gujaf-329	229	33	+	+	CCONJ
gujaf-329	229	34	α5earit	α5earit	NOUN
gujaf-329	229	35	+	+	CCONJ
gujaf-329	229	36	α6bveit+	α6bveit+	PROPN
gujaf-329	229	37	α7cszit+	α7cszit+	PROPN
gujaf-329	229	38	α8levit+	α8levit+	VERB
gujaf-329	229	39	εit	εit	PROPN
gujaf-329	229	40	…	…	SYM
gujaf-329	229	41	…	…	PUNCT
gujaf-329	229	42	…	…	PUNCT
gujaf-329	229	43	…	…	PUNCT
gujaf-329	229	44	…	…	PUNCT
gujaf-329	229	45	…	…	PUNCT
gujaf-329	229	46	…	…	PUNCT
gujaf-329	229	47	...................	...................	PUNCT
gujaf-329	229	48	(1	(1	X
gujaf-329	229	49	)	)	PUNCT
gujaf-329	230	1	ocfit=	ocfit=	PROPN
gujaf-329	230	2	α0	α0	ADJ
gujaf-329	230	3	+	+	CCONJ
gujaf-329	230	4	α1empqit	α1empqit	NOUN
gujaf-329	230	5	+	+	CCONJ
gujaf-329	230	6	α2mlrqit	α2mlrqit	PROPN
gujaf-329	230	7	+	+	CCONJ
gujaf-329	230	8	α3ohsqit	α3ohsqit	PROPN
gujaf-329	230	9	+	+	CCONJ
gujaf-329	230	10	α4tedqit	α4tedqit	PROPN
gujaf-329	230	11	+	+	CCONJ
gujaf-329	230	12	α5deoqit	α5deoqit	PROPN
gujaf-329	230	13	+	+	CCONJ
gujaf-329	230	14	α6eqrqit	α6eqrqit	NOUN
gujaf-329	230	15	+	+	CCONJ
gujaf-329	230	16	α7iprqit	α7iprqit	PROPN
gujaf-329	230	17	+	+	ADJ
gujaf-329	230	18	α8ndcqit	α8ndcqit	PROPN
gujaf-329	230	19	+	+	ADJ
gujaf-329	230	20	α9fabqit	α9fabqit	NOUN
gujaf-329	230	21	+	+	CCONJ
gujaf-329	230	22	α10clbqit	α10clbqit	NOUN
gujaf-329	230	23	+	+	CCONJ
gujaf-329	230	24	α11earit	α11earit	PROPN
gujaf-329	230	25	+	+	CCONJ
gujaf-329	230	26	α12bveit+	α12bveit+	PROPN
gujaf-329	230	27	α13cszit+	α13cszit+	NUM
gujaf-329	230	28	α14levit+	α14levit+	PROPN
gujaf-329	230	29	εit	εit	NOUN
gujaf-329	230	30	…	…	PUNCT
gujaf-329	230	31	…	…	PUNCT
gujaf-329	230	32	…	…	PUNCT
gujaf-329	230	33	…	…	PUNCT
gujaf-329	230	34	......................................................................................	......................................................................................	PUNCT
gujaf-329	230	35	(2	(2	X
gujaf-329	230	36	)	)	PUNCT
gujaf-329	230	37	where	where	SCONJ
gujaf-329	230	38	:	:	PUNCT
gujaf-329	230	39	ocfit	ocfit	NOUN
gujaf-329	230	40	=	=	SYM
gujaf-329	230	41	operating	operate	VERB
gujaf-329	230	42	cash	cash	NOUN
gujaf-329	230	43	flow	flow	NOUN
gujaf-329	230	44	for	for	ADP
gujaf-329	230	45	company	company	NOUN
gujaf-329	230	46	i	i	PRON
gujaf-329	230	47	at	at	ADP
gujaf-329	230	48	time	time	NOUN
gujaf-329	230	49	t.	t.	PROPN
gujaf-329	230	50	,	,	PUNCT
gujaf-329	230	51	mtr	mtr	PROPN
gujaf-329	230	52	qit	qit	NOUN
gujaf-329	230	53	,	,	PUNCT
gujaf-329	230	54	engqit	engqit	NOUN
gujaf-329	230	55	,	,	PUNCT
gujaf-329	230	56	wtmqit	wtmqit	NOUN
gujaf-329	230	57	,	,	PUNCT
gujaf-329	230	58	psvqit	psvqit	PROPN
gujaf-329	230	59	,	,	PUNCT
gujaf-329	230	60	empqit	empqit	PROPN
gujaf-329	230	61	,	,	PUNCT
gujaf-329	230	62	mlrqit	mlrqit	PROPN
gujaf-329	230	63	,	,	PUNCT
gujaf-329	230	64	ohsqit	ohsqit	PROPN
gujaf-329	230	65	,	,	PUNCT
gujaf-329	230	66	tedqit	tedqit	NOUN
gujaf-329	230	67	,	,	PUNCT
gujaf-329	230	68	deoqit	deoqit	NOUN
gujaf-329	230	69	,	,	PUNCT
gujaf-329	230	70	eqrqit	eqrqit	NOUN
gujaf-329	230	71	,	,	PUNCT
gujaf-329	230	72	iprqit	iprqit	NOUN
gujaf-329	230	73	,	,	PUNCT
gujaf-329	230	74	ndcqit	ndcqit	ADV
gujaf-329	230	75	,	,	PUNCT
gujaf-329	230	76	fabqit	fabqit	PROPN
gujaf-329	230	77	,	,	PUNCT
gujaf-329	230	78	clbqit	clbqit	PROPN
gujaf-329	230	79	represent	represent	VERB
gujaf-329	230	80	material	material	PROPN
gujaf-329	230	81	siq	siq	PROPN
gujaf-329	230	82	,	,	PUNCT
gujaf-329	230	83	energy	energy	NOUN
gujaf-329	230	84	siq	siq	PROPN
gujaf-329	230	85	,	,	PUNCT
gujaf-329	230	86	water	water	NOUN
gujaf-329	230	87	gusau	gusau	PROPN
gujaf-329	230	88	journal	journal	NOUN
gujaf-329	230	89	of	of	ADP
gujaf-329	230	90	accounting	accounting	NOUN
gujaf-329	230	91	and	and	CCONJ
gujaf-329	230	92	finance	finance	NOUN
gujaf-329	230	93	,	,	PUNCT
gujaf-329	230	94	vol	vol	NOUN
gujaf-329	230	95	.	.	PROPN
gujaf-329	230	96	5	5	NUM
gujaf-329	230	97	,	,	PUNCT
gujaf-329	230	98	issue	issue	NOUN
gujaf-329	230	99	2	2	NUM
gujaf-329	230	100	,	,	PUNCT
gujaf-329	230	101	october	october	PROPN
gujaf-329	230	102	,	,	PUNCT
gujaf-329	230	103	2024	2024	NUM
gujaf-329	230	104	97	97	NUM
gujaf-329	230	105	management	management	NOUN
gujaf-329	230	106	siq	siq	NOUN
gujaf-329	230	107	,	,	PUNCT
gujaf-329	230	108	product	product	NOUN
gujaf-329	230	109	and	and	CCONJ
gujaf-329	230	110	service	service	PROPN
gujaf-329	230	111	siq	siq	PROPN
gujaf-329	230	112	,	,	PUNCT
gujaf-329	230	113	employment	employment	NOUN
gujaf-329	230	114	siq	siq	PROPN
gujaf-329	230	115	,	,	PUNCT
gujaf-329	230	116	management	management	NOUN
gujaf-329	230	117	/	/	SYM
gujaf-329	230	118	labour	labour	PROPN
gujaf-329	230	119	relation	relation	PROPN
gujaf-329	230	120	siq	siq	PROPN
gujaf-329	230	121	,	,	PUNCT
gujaf-329	230	122	occupation	occupation	NOUN
gujaf-329	230	123	health	health	NOUN
gujaf-329	230	124	and	and	CCONJ
gujaf-329	230	125	safety	safety	PROPN
gujaf-329	230	126	siq	siq	PROPN
gujaf-329	230	127	,	,	PUNCT
gujaf-329	230	128	training	training	NOUN
gujaf-329	230	129	and	and	CCONJ
gujaf-329	230	130	education	education	PROPN
gujaf-329	230	131	siq	siq	PROPN
gujaf-329	230	132	,	,	PUNCT
gujaf-329	230	133	diversity	diversity	NOUN
gujaf-329	230	134	and	and	CCONJ
gujaf-329	230	135	equal	equal	ADJ
gujaf-329	230	136	opportunity	opportunity	NOUN
gujaf-329	230	137	siq	siq	PROPN
gujaf-329	230	138	,	,	PUNCT
gujaf-329	230	139	equal	equal	ADJ
gujaf-329	230	140	remuneration	remuneration	NOUN
gujaf-329	230	141	siq	siq	PROPN
gujaf-329	230	142	,	,	PUNCT
gujaf-329	230	143	investment	investment	NOUN
gujaf-329	230	144	and	and	CCONJ
gujaf-329	230	145	procurement	procurement	NOUN
gujaf-329	230	146	siq	siq	PROPN
gujaf-329	230	147	,	,	PUNCT
gujaf-329	230	148	nondiscrimination	nondiscrimination	NOUN
gujaf-329	230	149	siq	siq	PROPN
gujaf-329	230	150	,	,	PUNCT
gujaf-329	230	151	freedom	freedom	NOUN
gujaf-329	230	152	of	of	ADP
gujaf-329	230	153	association	association	NOUN
gujaf-329	230	154	and	and	CCONJ
gujaf-329	230	155	bargaining	bargaining	NOUN
gujaf-329	230	156	siq	siq	PROPN
gujaf-329	230	157	and	and	CCONJ
gujaf-329	230	158	child	child	NOUN
gujaf-329	230	159	labour	labour	NOUN
gujaf-329	230	160	sustainability	sustainability	NOUN
gujaf-329	230	161	information	information	NOUN
gujaf-329	230	162	quality	quality	NOUN
gujaf-329	230	163	of	of	ADP
gujaf-329	230	164	company	company	NOUN
gujaf-329	230	165	i	i	PRON
gujaf-329	230	166	at	at	ADP
gujaf-329	230	167	time	time	NOUN
gujaf-329	230	168	t	t	PROPN
gujaf-329	230	169	respectively	respectively	ADV
gujaf-329	230	170	however	however	ADV
gujaf-329	230	171	,	,	PUNCT
gujaf-329	230	172	ear	ear	NOUN
gujaf-329	230	173	,	,	PUNCT
gujaf-329	230	174	bve	bve	PROPN
gujaf-329	230	175	,	,	PUNCT
gujaf-329	230	176	csz	csz	NOUN
gujaf-329	230	177	and	and	CCONJ
gujaf-329	230	178	lev	lev	NOUN
gujaf-329	230	179	represent	represent	VERB
gujaf-329	230	180	earning	earning	NOUN
gujaf-329	230	181	,	,	PUNCT
gujaf-329	230	182	book	book	NOUN
gujaf-329	230	183	value	value	NOUN
gujaf-329	230	184	of	of	ADP
gujaf-329	230	185	equity	equity	NOUN
gujaf-329	230	186	,	,	PUNCT
gujaf-329	230	187	company	company	NOUN
gujaf-329	230	188	size	size	NOUN
gujaf-329	230	189	and	and	CCONJ
gujaf-329	230	190	leverage	leverage	NOUN
gujaf-329	230	191	of	of	ADP
gujaf-329	230	192	company	company	NOUN
gujaf-329	230	193	i	i	PRON
gujaf-329	230	194	at	at	ADP
gujaf-329	230	195	time	time	NOUN
gujaf-329	230	196	t	t	NOUN
gujaf-329	230	197	respectively	respectively	ADV
gujaf-329	230	198	.	.	PUNCT
gujaf-329	231	1	4.0	4.0	NUM
gujaf-329	231	2	data	datum	NOUN
gujaf-329	231	3	analysis	analysis	NOUN
gujaf-329	231	4	and	and	CCONJ
gujaf-329	231	5	discussion	discussion	NOUN
gujaf-329	231	6	of	of	ADP
gujaf-329	231	7	findings	finding	NOUN
gujaf-329	231	8	descriptive	descriptive	ADJ
gujaf-329	231	9	statistic	statistic	NOUN
gujaf-329	231	10	presented	present	VERB
gujaf-329	231	11	in	in	ADP
gujaf-329	231	12	table	table	NOUN
gujaf-329	231	13	3	3	NUM
gujaf-329	231	14	shows	show	VERB
gujaf-329	231	15	dependent	dependent	ADJ
gujaf-329	231	16	variable	variable	NOUN
gujaf-329	231	17	(	(	PUNCT
gujaf-329	231	18	dv	dv	PROPN
gujaf-329	231	19	)	)	PUNCT
gujaf-329	231	20	represented	represent	VERB
gujaf-329	231	21	by	by	ADP
gujaf-329	231	22	operating	operate	VERB
gujaf-329	231	23	cash	cash	NOUN
gujaf-329	231	24	flow	flow	NOUN
gujaf-329	231	25	from	from	ADP
gujaf-329	231	26	operating	operate	VERB
gujaf-329	231	27	activities	activity	NOUN
gujaf-329	231	28	(	(	PUNCT
gujaf-329	231	29	ocf	ocf	PROPN
gujaf-329	231	30	)	)	PUNCT
gujaf-329	231	31	and	and	CCONJ
gujaf-329	231	32	independent	independent	ADJ
gujaf-329	231	33	variables	variable	NOUN
gujaf-329	231	34	(	(	PUNCT
gujaf-329	231	35	iv	iv	X
gujaf-329	231	36	)	)	PUNCT
gujaf-329	231	37	comprising	comprising	NOUN
gujaf-329	231	38	of	of	ADP
gujaf-329	231	39	environmental	environmental	ADJ
gujaf-329	231	40	and	and	CCONJ
gujaf-329	231	41	social	social	ADJ
gujaf-329	231	42	items	item	NOUN
gujaf-329	231	43	measured	measure	VERB
gujaf-329	231	44	based	base	VERB
gujaf-329	231	45	on	on	ADP
gujaf-329	231	46	sustainability	sustainability	NOUN
gujaf-329	231	47	quality	quality	NOUN
gujaf-329	231	48	principle	principle	NOUN
gujaf-329	231	49	identified	identify	VERB
gujaf-329	231	50	in	in	ADP
gujaf-329	231	51	g3	g3	PROPN
gujaf-329	231	52	version	version	NOUN
gujaf-329	231	53	of	of	ADP
gujaf-329	231	54	gri	gri	PROPN
gujaf-329	231	55	.	.	PUNCT
gujaf-329	232	1	gusau	gusau	PROPN
gujaf-329	232	2	journal	journal	PROPN
gujaf-329	232	3	of	of	ADP
gujaf-329	232	4	accounting	accounting	NOUN
gujaf-329	232	5	and	and	CCONJ
gujaf-329	232	6	finance	finance	NOUN
gujaf-329	232	7	,	,	PUNCT
gujaf-329	232	8	vol	vol	NOUN
gujaf-329	232	9	.	.	PROPN
gujaf-329	232	10	5	5	NUM
gujaf-329	232	11	,	,	PUNCT
gujaf-329	232	12	issue	issue	NOUN
gujaf-329	232	13	2	2	NUM
gujaf-329	232	14	,	,	PUNCT
gujaf-329	232	15	october	october	PROPN
gujaf-329	232	16	,	,	PUNCT
gujaf-329	232	17	2024	2024	NUM
gujaf-329	232	18	98	98	NUM
gujaf-329	232	19	table	table	NOUN
gujaf-329	232	20	3	3	NUM
gujaf-329	232	21	descriptive	descriptive	ADJ
gujaf-329	232	22	statistics	statistic	NOUN
gujaf-329	232	23	on	on	ADP
gujaf-329	232	24	internal	internal	ADJ
gujaf-329	232	25	environmental	environmental	ADJ
gujaf-329	232	26	and	and	CCONJ
gujaf-329	232	27	social	social	ADJ
gujaf-329	232	28	disclosure	disclosure	NOUN
gujaf-329	232	29	quality	quality	NOUN
gujaf-329	232	30	and	and	CCONJ
gujaf-329	232	31	cash	cash	NOUN
gujaf-329	232	32	flow	flow	NOUN
gujaf-329	232	33	source	source	NOUN
gujaf-329	232	34	:	:	PUNCT
gujaf-329	232	35	author	author	NOUN
gujaf-329	232	36	’s	’s	PART
gujaf-329	232	37	computation	computation	NOUN
gujaf-329	232	38	(	(	PUNCT
gujaf-329	232	39	2024	2024	NUM
gujaf-329	232	40	)	)	PUNCT
gujaf-329	232	41	table	table	NOUN
gujaf-329	232	42	3	3	NUM
gujaf-329	232	43	presents	present	VERB
gujaf-329	232	44	the	the	DET
gujaf-329	232	45	descriptive	descriptive	ADJ
gujaf-329	232	46	statistics	statistic	NOUN
gujaf-329	232	47	comprising	comprising	NOUN
gujaf-329	232	48	of	of	ADP
gujaf-329	232	49	the	the	DET
gujaf-329	232	50	cash	cash	NOUN
gujaf-329	232	51	flow	flow	NOUN
gujaf-329	232	52	from	from	ADP
gujaf-329	232	53	operating	operate	VERB
gujaf-329	232	54	activities	activity	NOUN
gujaf-329	232	55	(	(	PUNCT
gujaf-329	232	56	ocf	ocf	PROPN
gujaf-329	232	57	)	)	PUNCT
gujaf-329	232	58	of	of	ADP
gujaf-329	232	59	the	the	DET
gujaf-329	232	60	studied	study	VERB
gujaf-329	232	61	companies	company	NOUN
gujaf-329	232	62	,	,	PUNCT
gujaf-329	232	63	with	with	ADP
gujaf-329	232	64	an	an	DET
gujaf-329	232	65	average	average	ADJ
gujaf-329	232	66	value	value	NOUN
gujaf-329	232	67	of	of	ADP
gujaf-329	232	68	10.939	10.939	NUM
gujaf-329	232	69	,	,	PUNCT
gujaf-329	232	70	a	a	DET
gujaf-329	232	71	minimum	minimum	ADJ
gujaf-329	232	72	value	value	NOUN
gujaf-329	232	73	of	of	ADP
gujaf-329	232	74	-3.9	-3.9	NOUN
gujaf-329	232	75	,	,	PUNCT
gujaf-329	232	76	and	and	CCONJ
gujaf-329	232	77	a	a	DET
gujaf-329	232	78	maximum	maximum	ADJ
gujaf-329	232	79	value	value	NOUN
gujaf-329	232	80	of	of	ADP
gujaf-329	232	81	21.73	21.73	NUM
gujaf-329	232	82	.	.	PUNCT
gujaf-329	233	1	with	with	ADP
gujaf-329	233	2	this	this	DET
gujaf-329	233	3	result	result	NOUN
gujaf-329	233	4	,	,	PUNCT
gujaf-329	233	5	it	it	PRON
gujaf-329	233	6	implies	imply	VERB
gujaf-329	233	7	that	that	SCONJ
gujaf-329	233	8	companies	company	NOUN
gujaf-329	233	9	providing	provide	VERB
gujaf-329	233	10	informative	informative	ADJ
gujaf-329	233	11	environmental	environmental	ADJ
gujaf-329	233	12	and	and	CCONJ
gujaf-329	233	13	social	social	ADJ
gujaf-329	233	14	information	information	NOUN
gujaf-329	233	15	disclosure	disclosure	NOUN
gujaf-329	233	16	(	(	PUNCT
gujaf-329	233	17	esdq	esdq	ADV
gujaf-329	233	18	)	)	PUNCT
gujaf-329	233	19	had	have	VERB
gujaf-329	233	20	an	an	DET
gujaf-329	233	21	average	average	ADJ
gujaf-329	233	22	ocf	ocf	NOUN
gujaf-329	233	23	of	of	ADP
gujaf-329	233	24	10.39	10.39	NUM
gujaf-329	233	25	during	during	ADP
gujaf-329	233	26	the	the	DET
gujaf-329	233	27	study	study	NOUN
gujaf-329	233	28	period	period	NOUN
gujaf-329	233	29	.	.	PUNCT
gujaf-329	234	1	in	in	ADP
gujaf-329	234	2	terms	term	NOUN
gujaf-329	234	3	of	of	ADP
gujaf-329	234	4	the	the	DET
gujaf-329	234	5	information	information	NOUN
gujaf-329	234	6	disclosure	disclosure	NOUN
gujaf-329	234	7	on	on	ADP
gujaf-329	234	8	environmental	environmental	ADJ
gujaf-329	234	9	indicators	indicator	NOUN
gujaf-329	234	10	,	,	PUNCT
gujaf-329	234	11	comprising	comprising	NOUN
gujaf-329	234	12	of	of	ADP
gujaf-329	234	13	material	material	ADJ
gujaf-329	234	14	input	input	NOUN
gujaf-329	234	15	,	,	PUNCT
gujaf-329	234	16	energy	energy	NOUN
gujaf-329	234	17	used	use	VERB
gujaf-329	234	18	,	,	PUNCT
gujaf-329	234	19	water	water	NOUN
gujaf-329	234	20	consumption	consumption	NOUN
gujaf-329	234	21	management	management	NOUN
gujaf-329	234	22	,	,	PUNCT
gujaf-329	234	23	and	and	CCONJ
gujaf-329	234	24	product	product	NOUN
gujaf-329	234	25	and	and	CCONJ
gujaf-329	234	26	services	service	NOUN
gujaf-329	234	27	,	,	PUNCT
gujaf-329	234	28	average	average	ADJ
gujaf-329	234	29	values	value	NOUN
gujaf-329	234	30	yielded	yield	VERB
gujaf-329	234	31	are	be	AUX
gujaf-329	234	32	11.63	11.63	NUM
gujaf-329	234	33	,	,	PUNCT
gujaf-329	234	34	6.59	6.59	NUM
gujaf-329	234	35	,	,	PUNCT
gujaf-329	234	36	6.02	6.02	NUM
gujaf-329	234	37	,	,	PUNCT
gujaf-329	234	38	and	and	CCONJ
gujaf-329	234	39	10.78	10.78	NUM
gujaf-329	234	40	,	,	PUNCT
gujaf-329	234	41	respectively	respectively	ADV
gujaf-329	234	42	.	.	PUNCT
gujaf-329	235	1	quality	quality	NOUN
gujaf-329	235	2	of	of	ADP
gujaf-329	235	3	sustainability	sustainability	NOUN
gujaf-329	235	4	information	information	NOUN
gujaf-329	235	5	disclosure	disclosure	NOUN
gujaf-329	235	6	ranged	range	VERB
gujaf-329	235	7	from	from	ADP
gujaf-329	235	8	a	a	DET
gujaf-329	235	9	minimum	minimum	ADJ
gujaf-329	235	10	value	value	NOUN
gujaf-329	235	11	of	of	ADP
gujaf-329	235	12	0.00	0.00	NUM
gujaf-329	235	13	to	to	ADP
gujaf-329	235	14	a	a	DET
gujaf-329	235	15	maximum	maximum	ADJ
gujaf-329	235	16	value	value	NOUN
gujaf-329	235	17	of	of	ADP
gujaf-329	235	18	26	26	NUM
gujaf-329	235	19	.	.	PUNCT
gujaf-329	236	1	these	these	DET
gujaf-329	236	2	results	result	NOUN
gujaf-329	236	3	suggest	suggest	VERB
gujaf-329	236	4	that	that	SCONJ
gujaf-329	236	5	the	the	DET
gujaf-329	236	6	quality	quality	NOUN
gujaf-329	236	7	of	of	ADP
gujaf-329	236	8	sustainability	sustainability	NOUN
gujaf-329	236	9	information	information	NOUN
gujaf-329	236	10	concerning	concern	VERB
gujaf-329	236	11	material	material	NOUN
gujaf-329	236	12	input	input	NOUN
gujaf-329	236	13	is	be	AUX
gujaf-329	236	14	moderately	moderately	ADV
gujaf-329	236	15	reported	report	VERB
gujaf-329	236	16	when	when	SCONJ
gujaf-329	236	17	compared	compare	VERB
gujaf-329	236	18	to	to	ADP
gujaf-329	236	19	the	the	DET
gujaf-329	236	20	standard	standard	NOUN
gujaf-329	236	21	provided	provide	VERB
gujaf-329	236	22	in	in	ADP
gujaf-329	236	23	g3	g3	PROPN
gujaf-329	236	24	version	version	NOUN
gujaf-329	236	25	of	of	ADP
gujaf-329	236	26	gri	gri	PROPN
gujaf-329	236	27	,	,	PUNCT
gujaf-329	236	28	quality	quality	NOUN
gujaf-329	236	29	reporting	reporting	NOUN
gujaf-329	236	30	framework	framework	NOUN
gujaf-329	236	31	.	.	PUNCT
gujaf-329	237	1	however	however	ADV
gujaf-329	237	2	,	,	PUNCT
gujaf-329	237	3	quality	quality	NOUN
gujaf-329	237	4	of	of	ADP
gujaf-329	237	5	sustainability	sustainability	NOUN
gujaf-329	237	6	information	information	NOUN
gujaf-329	237	7	disclosure	disclosure	NOUN
gujaf-329	237	8	for	for	ADP
gujaf-329	237	9	water	water	NOUN
gujaf-329	237	10	management	management	NOUN
gujaf-329	237	11	(	(	PUNCT
gujaf-329	237	12	6.02	6.02	NUM
gujaf-329	237	13	)	)	PUNCT
gujaf-329	237	14	recorded	record	VERB
gujaf-329	237	15	lower	low	ADJ
gujaf-329	237	16	performance	performance	NOUN
gujaf-329	237	17	.	.	PUNCT
gujaf-329	238	1	cash	cash	NOUN
gujaf-329	238	2	flow	flow	NOUN
gujaf-329	238	3	material	material	NOUN
gujaf-329	238	4	sustaina	sustaina	NOUN
gujaf-329	238	5	bility	bility	PROPN
gujaf-329	238	6	qty	qty	PROPN
gujaf-329	238	7	.	.	PUNCT
gujaf-329	238	8	energy	energy	NOUN
gujaf-329	238	9	sustaina	sustaina	PROPN
gujaf-329	238	10	bility	bility	PROPN
gujaf-329	238	11	qty	qty	PROPN
gujaf-329	238	12	.	.	PUNCT
gujaf-329	239	1	water	water	NOUN
gujaf-329	239	2	manage	manage	VERB
gujaf-329	239	3	ment	ment	PROPN
gujaf-329	239	4	sus	sus	PROPN
gujaf-329	239	5	.	.	PUNCT
gujaf-329	239	6	product	product	NOUN
gujaf-329	239	7	&	&	CCONJ
gujaf-329	239	8	service	service	PROPN
gujaf-329	239	9	labour	labour	NOUN
gujaf-329	239	10	manage	manage	VERB
gujaf-329	239	11	ment	ment	NOUN
gujaf-329	239	12	relation	relation	NOUN
gujaf-329	239	13	occupati	occupati	PROPN
gujaf-329	239	14	on	on	ADP
gujaf-329	239	15	health	health	NOUN
gujaf-329	239	16	and	and	CCONJ
gujaf-329	239	17	safety	safety	NOUN
gujaf-329	239	18	training	training	NOUN
gujaf-329	239	19	&	&	CCONJ
gujaf-329	239	20	educatio	educatio	PROPN
gujaf-329	239	21	n	n	PRON
gujaf-329	239	22	diversity	diversity	NOUN
gujaf-329	239	23	&	&	CCONJ
gujaf-329	239	24	equal	equal	ADJ
gujaf-329	239	25	opportu	opportu	ADJ
gujaf-329	239	26	nity	nity	NOUN
gujaf-329	239	27	equal	equal	ADJ
gujaf-329	239	28	remuner	remuner	PROPN
gujaf-329	239	29	ation	ation	PROPN
gujaf-329	239	30	investme	investme	PROPN
gujaf-329	239	31	nt	nt	PROPN
gujaf-329	239	32	&	&	CCONJ
gujaf-329	239	33	procure	procure	PROPN
gujaf-329	239	34	ment	ment	PROPN
gujaf-329	239	35	nondiscr	nondiscr	PROPN
gujaf-329	239	36	iminatio	iminatio	NOUN
gujaf-329	239	37	n	n	PRON
gujaf-329	239	38	freedom	freedom	NOUN
gujaf-329	239	39	of	of	ADP
gujaf-329	239	40	associati	associati	PROPN
gujaf-329	239	41	on	on	ADP
gujaf-329	239	42	child	child	NOUN
gujaf-329	239	43	labor	labor	NOUN
gujaf-329	239	44	employ	employ	VERB
gujaf-329	239	45	ment	ment	NOUN
gujaf-329	239	46	sustaina	sustaina	NOUN
gujaf-329	239	47	bility	bility	NOUN
gujaf-329	239	48	earning	earn	VERB
gujaf-329	239	49	bvequity	bvequity	NOUN
gujaf-329	239	50	leverage	leverage	NOUN
gujaf-329	239	51	total	total	ADJ
gujaf-329	239	52	asset	asset	NOUN
gujaf-329	239	53	mean	mean	VERB
gujaf-329	239	54	10.93922	10.93922	NUM
gujaf-329	239	55	11.63213	11.63213	NUM
gujaf-329	239	56	6.596386	6.596386	NUM
gujaf-329	239	57	6.021084	6.021084	NUM
gujaf-329	239	58	10.78614	10.78614	NUM
gujaf-329	239	59	10,80422	10,80422	NUM
gujaf-329	239	60	15.88554	15.88554	NUM
gujaf-329	239	61	16.60241	16.60241	NUM
gujaf-329	239	62	11.68675	11.68675	NUM
gujaf-329	239	63	7.051205	7.051205	NUM
gujaf-329	239	64	1.283133	1.283133	NUM
gujaf-329	239	65	7.810241	7.810241	NUM
gujaf-329	239	66	7.789157	7.789157	NUM
gujaf-329	239	67	1.623494	1.623494	NUM
gujaf-329	239	68	19.61747	19.61747	NUM
gujaf-329	239	69	2.88e+08	2.88e+08	NUM
gujaf-329	239	70	9.30e+08	9.30e+08	NUM
gujaf-329	239	71	.821745	.821745	NOUN
gujaf-329	239	72	16.90514	16.90514	NUM
gujaf-329	239	73	median	median	NOUN
gujaf-329	239	74	13.96671	13.96671	NUM
gujaf-329	239	75	12.50000	12.50000	NUM
gujaf-329	239	76	7.000000	7.000000	NUM
gujaf-329	239	77	6	6	NUM
gujaf-329	239	78	6.000000	6.000000	NUM
gujaf-329	239	79	12.00000	12.00000	NUM
gujaf-329	239	80	12.00000	12.00000	NUM
gujaf-329	239	81	16.00000	16.00000	NUM
gujaf-329	239	82	17.00000	17.00000	NUM
gujaf-329	239	83	12.00000	12.00000	NUM
gujaf-329	239	84	6.000000	6.000000	NUM
gujaf-329	239	85	0.000000	0.000000	NUM
gujaf-329	239	86	7.000000	7.000000	NUM
gujaf-329	239	87	6.000000	6.000000	NUM
gujaf-329	239	88	0.000000	0.000000	NUM
gujaf-329	239	89	21.00000	21.00000	NUM
gujaf-329	239	90	1225582	1225582	NUM
gujaf-329	239	91	1.38e+07	1.38e+07	NUM
gujaf-329	239	92	.14	.14	NUM
gujaf-329	239	93	17.27169	17.27169	NUM
gujaf-329	239	94	maximu	maximu	NOUN
gujaf-329	239	95	m	m	PROPN
gujaf-329	239	96	21.73703	21.73703	NUM
gujaf-329	239	97	26.00000	26.00000	NUM
gujaf-329	239	98	20.00000	20.00000	NUM
gujaf-329	239	99	17.00000	17.00000	NUM
gujaf-329	239	100	16.00000	16.00000	NUM
gujaf-329	239	101	12.00000	12.00000	NUM
gujaf-329	239	102	24.00000	24.00000	NUM
gujaf-329	239	103	22.00000	22.00000	NUM
gujaf-329	239	104	18.00000	18.00000	NUM
gujaf-329	239	105	12.00000	12.00000	NUM
gujaf-329	239	106	6.000000	6.000000	NUM
gujaf-329	239	107	21.00000	21.00000	NUM
gujaf-329	239	108	12.00000	12.00000	NUM
gujaf-329	239	109	16.00000	16.00000	NUM
gujaf-329	239	110	24.00000	24.00000	NUM
gujaf-329	240	1	2.54e+10	2.54e+10	NUM
gujaf-329	241	1	7.60e+10	7.60e+10	NUM
gujaf-329	241	2	47.9	47.9	NUM
gujaf-329	241	3	22.82798	22.82798	NUM
gujaf-329	241	4	minimu	minimu	NOUN
gujaf-329	241	5	m	m	VERB
gujaf-329	241	6	3.912023	3.912023	NUM
gujaf-329	241	7	0.000000	0.000000	NUM
gujaf-329	241	8	0.000000	0.000000	NUM
gujaf-329	241	9	0.000000	0.000000	NUM
gujaf-329	241	10	0.000000	0.000000	NUM
gujaf-329	241	11	0.000000	0.000000	NUM
gujaf-329	241	12	0.000000	0.000000	NUM
gujaf-329	241	13	0.000000	0.000000	NUM
gujaf-329	241	14	0.000000	0.000000	NUM
gujaf-329	241	15	0.000000	0.000000	NUM
gujaf-329	241	16	0.000000	0.000000	NUM
gujaf-329	241	17	0.000000	0.000000	NUM
gujaf-329	241	18	0.000000	0.000000	NUM
gujaf-329	241	19	0.000000	0.000000	NUM
gujaf-329	241	20	0.000000	0.000000	NUM
gujaf-329	242	1	5.52e+08	5.52e+08	NUM
gujaf-329	243	1	6.16e+08	6.16e+08	NUM
gujaf-329	243	2	-2.34	-2.34	NUM
gujaf-329	243	3	9.439546	9.439546	NUM
gujaf-329	243	4	std	std	NOUN
gujaf-329	243	5	.	.	PUNCT
gujaf-329	244	1	dev	dev	PROPN
gujaf-329	244	2	6.8285	6.8285	NUM
gujaf-329	244	3	10.21396	10.21396	NUM
gujaf-329	244	4	6.368805	6.368805	NUM
gujaf-329	245	1	5.862692	5.862692	NUM
gujaf-329	245	2	2.435771	2.435771	NUM
gujaf-329	245	3	2.341194	2.341194	NUM
gujaf-329	245	4	4.788471	4.788471	NUM
gujaf-329	245	5	4.336147	4.336147	NUM
gujaf-329	245	6	3.532936	3.532936	NUM
gujaf-329	245	7	2.279642	2.279642	NUM
gujaf-329	245	8	2.463869	2.463869	NUM
gujaf-329	245	9	5.447648	5.447648	NUM
gujaf-329	245	10	4.467148	4.467148	NUM
gujaf-329	245	11	3.638472	3.638472	NUM
gujaf-329	245	12	4.254878	4.254878	NUM
gujaf-329	246	1	2.99e+09	2.99e+09	PROPN
gujaf-329	246	2	5.58e+09	5.58e+09	NUM
gujaf-329	246	3	3.722613	3.722613	NUM
gujaf-329	246	4	2.196718	2.196718	NUM
gujaf-329	246	5	skewnes	skewne	NOUN
gujaf-329	246	6	s	s	PART
gujaf-329	246	7	0.880791	0.880791	NUM
gujaf-329	246	8	0.141723	0.141723	NUM
gujaf-329	246	9	0.413554	0.413554	NUM
gujaf-329	246	10	0.482104	0.482104	NUM
gujaf-329	246	11	-1.11969	-1.11969	ADJ
gujaf-329	246	12	-1.54601	-1.54601	PROPN
gujaf-329	246	13	-0.09638	-0.09638	PROPN
gujaf-329	246	14	-0.58102	-0.58102	PROPN
gujaf-329	246	15	-0.25712	-0.25712	VERB
gujaf-329	246	16	1.673078	1.673078	NUM
gujaf-329	246	17	1.395739	1.395739	NUM
gujaf-329	246	18	-0.08794	-0.08794	NOUN
gujaf-329	246	19	-0.54208	-0.54208	VERB
gujaf-329	246	20	2.314152	2.314152	NUM
gujaf-329	246	21	-2.16868	-2.16868	VERB
gujaf-329	246	22	9.380981	9.380981	NUM
gujaf-329	246	23	9.539063	9.539063	NUM
gujaf-329	246	24	7.526062	7.526062	NUM
gujaf-329	246	25	-0.73136	-0.73136	NOUN
gujaf-329	246	26	kurtosis	kurtosis	VERB
gujaf-329	246	27	2.163293	2.163293	NUM
gujaf-329	246	28	1.552031	1.552031	NUM
gujaf-329	246	29	1.791043	1.791043	NUM
gujaf-329	246	30	1.989338	1.989338	NUM
gujaf-329	246	31	2.891204	2.891204	NUM
gujaf-329	246	32	3.436843	3.436843	NUM
gujaf-329	246	33	1.747389	1.747389	NUM
gujaf-329	246	34	2.316981	2.316981	NUM
gujaf-329	246	35	2.415507	2.415507	NUM
gujaf-329	246	36	3.886390	3.886390	NUM
gujaf-329	246	37	2.948087	2.948087	NUM
gujaf-329	246	38	2.276162	2.276162	NUM
gujaf-329	246	39	1.979101	1.979101	NUM
gujaf-329	246	40	7.682858	7.682858	NUM
gujaf-329	246	41	6.934885	6.934885	NUM
gujaf-329	246	42	93.75123	93.75123	NUM
gujaf-329	246	43	110.5746	110.5746	NUM
gujaf-329	246	44	77.11674	77.11674	NUM
gujaf-329	246	45	4.11477	4.11477	NUM
gujaf-329	246	46	jarquebera	jarquebera	NOUN
gujaf-329	246	47	52.6116	52.6116	NUM
gujaf-329	246	48	30.11455	30.11455	NUM
gujaf-329	246	49	29.68197	29.68197	NUM
gujaf-329	246	50	26.99070	26.99070	NUM
gujaf-329	246	51	69.53479	69.53479	NUM
gujaf-329	246	52	134.8950	134.8950	NUM
gujaf-329	246	53	22.21897	22.21897	NUM
gujaf-329	246	54	25.13330	25.13330	NUM
gujaf-329	246	55	8.383992	8.383992	NUM
gujaf-329	246	56	165.7572	165.7572	NUM
gujaf-329	246	57	107.8314	107.8314	NUM
gujaf-329	246	58	7.675763	7.675763	NUM
gujaf-329	246	59	30.67743	30.67743	NUM
gujaf-329	246	60	599.6798	599.6798	NUM
gujaf-329	246	61	474.4287	474.4287	NUM
gujaf-329	246	62	1.3e+05	1.3e+05	NUM
gujaf-329	246	63	1.9e+05	1.9e+05	NUM
gujaf-329	246	64	9.0e+04	9.0e+04	NUM
gujaf-329	246	65	46.78796	46.78796	NUM
gujaf-329	246	66	probabili	probabili	NOUN
gujaf-329	246	67	ty	ty	INTJ
gujaf-329	246	68	0	0	NUM
gujaf-329	246	69	0.000000	0.000000	NUM
gujaf-329	246	70	0.000000	0.000000	NUM
gujaf-329	246	71	0.000001	0.000001	NUM
gujaf-329	246	72	0.000000	0.000000	NUM
gujaf-329	246	73	0.000000	0.000000	NUM
gujaf-329	246	74	0.000015	0.000015	NUM
gujaf-329	246	75	0.000003	0.000003	NUM
gujaf-329	246	76	0.015116	0.015116	NUM
gujaf-329	246	77	0.000000	0.000000	NUM
gujaf-329	246	78	0.000000	0.000000	NUM
gujaf-329	246	79	0.021539	0.021539	NUM
gujaf-329	246	80	0.000000	0.000000	NUM
gujaf-329	246	81	0.000000	0.000000	NUM
gujaf-329	246	82	0.000000	0.000000	NUM
gujaf-329	246	83	0.007361	0.007361	NUM
gujaf-329	246	84	0.007361	0.007361	NUM
gujaf-329	246	85	0.007361	0.007361	NUM
gujaf-329	246	86	0	0	NUM
gujaf-329	246	87	sum	sum	NOUN
gujaf-329	246	88	3631.823	3631.823	NUM
gujaf-329	246	89	3861.867	3861.867	NUM
gujaf-329	246	90	34531.59	34531.59	NUM
gujaf-329	246	91	1999.000	1999.000	NUM
gujaf-329	246	92	3581.000	3581.000	NUM
gujaf-329	246	93	3587.000	3587.000	NUM
gujaf-329	246	94	5274.000	5274.000	NUM
gujaf-329	246	95	5512.000	5512.000	NUM
gujaf-329	246	96	3880.000	3880.000	NUM
gujaf-329	246	97	2341.000	2341.000	NUM
gujaf-329	246	98	426.0000	426.0000	NUM
gujaf-329	246	99	2593.000	2593.000	NUM
gujaf-329	246	100	2586.000	2586.000	NUM
gujaf-329	246	101	539.0000	539.0000	NUM
gujaf-329	246	102	6513.000	6513.000	NUM
gujaf-329	246	103	1.08e+11	1.08e+11	NUM
gujaf-329	246	104	3.50e+11	3.50e+11	NUM
gujaf-329	246	105	327.5992	327.5992	NUM
gujaf-329	246	106	5612.506	5612.506	NUM
gujaf-329	246	107	sum	sum	NOUN
gujaf-329	246	108	sq	sq	PROPN
gujaf-329	246	109	.	.	PROPN
gujaf-329	246	110	dev	dev	PROPN
gujaf-329	246	111	15434.01	15434.01	NUM
gujaf-329	246	112	34531.59	34531.59	NUM
gujaf-329	246	113	13425.92	13425.92	NUM
gujaf-329	246	114	11376.85	11376.85	NUM
gujaf-329	246	115	1963.816	1963.816	NUM
gujaf-329	247	1	1814.274	1814.274	NUM
gujaf-329	247	2	7589.651	7589.651	NUM
gujaf-329	248	1	6223.518	6223.518	NUM
gujaf-329	249	1	4131.422	4131.422	NUM
gujaf-329	249	2	1720.130	1720.130	NUM
gujaf-329	250	1	2009.386	2009.386	NUM
gujaf-329	250	2	9823.045	9823.045	NUM
gujaf-329	250	3	6605.241	6605.241	NUM
gujaf-329	250	4	4381.937	4381.937	NUM
gujaf-329	251	1	5992.419	5992.419	NUM
gujaf-329	251	2	8331.118	8331.118	NUM
gujaf-329	251	3	8331.118	8331.118	NUM
gujaf-329	251	4	8331.118	8331.118	NUM
gujaf-329	251	5	1597.264	1597.264	NUM
gujaf-329	251	6	observat	observat	NOUN
gujaf-329	251	7	ion	ion	NOUN
gujaf-329	251	8	376	376	NUM
gujaf-329	251	9	376	376	NUM
gujaf-329	251	10	376	376	NUM
gujaf-329	251	11	376	376	NUM
gujaf-329	251	12	376	376	NUM
gujaf-329	251	13	376	376	NUM
gujaf-329	251	14	376	376	NUM
gujaf-329	251	15	376	376	NUM
gujaf-329	251	16	376	376	NUM
gujaf-329	251	17	376	376	NUM
gujaf-329	251	18	376	376	NUM
gujaf-329	251	19	376	376	NUM
gujaf-329	251	20	376	376	NUM
gujaf-329	251	21	376	376	NUM
gujaf-329	251	22	376	376	NUM
gujaf-329	251	23	376	376	NUM
gujaf-329	251	24	376	376	NUM
gujaf-329	251	25	376	376	NUM
gujaf-329	251	26	376	376	NUM
gujaf-329	251	27	gusau	gusau	ADJ
gujaf-329	251	28	journal	journal	NOUN
gujaf-329	251	29	of	of	ADP
gujaf-329	251	30	accounting	accounting	NOUN
gujaf-329	251	31	and	and	CCONJ
gujaf-329	251	32	finance	finance	NOUN
gujaf-329	251	33	,	,	PUNCT
gujaf-329	251	34	vol	vol	NOUN
gujaf-329	251	35	.	.	PROPN
gujaf-329	251	36	5	5	NUM
gujaf-329	251	37	,	,	PUNCT
gujaf-329	251	38	issue	issue	NOUN
gujaf-329	251	39	2	2	NUM
gujaf-329	251	40	,	,	PUNCT
gujaf-329	251	41	october	october	PROPN
gujaf-329	251	42	,	,	PUNCT
gujaf-329	251	43	2024	2024	NUM
gujaf-329	251	44	99	99	NUM
gujaf-329	251	45	as	as	ADP
gujaf-329	251	46	for	for	ADP
gujaf-329	251	47	the	the	DET
gujaf-329	251	48	quality	quality	NOUN
gujaf-329	251	49	of	of	ADP
gujaf-329	251	50	social	social	ADJ
gujaf-329	251	51	sustainability	sustainability	NOUN
gujaf-329	251	52	information	information	NOUN
gujaf-329	251	53	disclosure	disclosure	NOUN
gujaf-329	251	54	,	,	PUNCT
gujaf-329	251	55	comprising	comprising	NOUN
gujaf-329	251	56	of	of	ADP
gujaf-329	251	57	occupation	occupation	NOUN
gujaf-329	251	58	health	health	NOUN
gujaf-329	251	59	and	and	CCONJ
gujaf-329	251	60	safety	safety	NOUN
gujaf-329	251	61	(	(	PUNCT
gujaf-329	251	62	15.88	15.88	NUM
gujaf-329	251	63	)	)	PUNCT
gujaf-329	251	64	,	,	PUNCT
gujaf-329	251	65	training	training	NOUN
gujaf-329	251	66	and	and	CCONJ
gujaf-329	251	67	education	education	NOUN
gujaf-329	251	68	(	(	PUNCT
gujaf-329	251	69	16.60	16.60	NUM
gujaf-329	251	70	)	)	PUNCT
gujaf-329	251	71	,	,	PUNCT
gujaf-329	251	72	diversity	diversity	NOUN
gujaf-329	251	73	and	and	CCONJ
gujaf-329	251	74	equal	equal	ADJ
gujaf-329	251	75	opportunity	opportunity	NOUN
gujaf-329	251	76	(	(	PUNCT
gujaf-329	251	77	11.68	11.68	NUM
gujaf-329	251	78	)	)	PUNCT
gujaf-329	251	79	,	,	PUNCT
gujaf-329	251	80	equal	equal	ADJ
gujaf-329	251	81	remuneration	remuneration	NOUN
gujaf-329	251	82	(	(	PUNCT
gujaf-329	251	83	7.05	7.05	NUM
gujaf-329	251	84	)	)	PUNCT
gujaf-329	251	85	,	,	PUNCT
gujaf-329	251	86	investment	investment	NOUN
gujaf-329	251	87	and	and	CCONJ
gujaf-329	251	88	procurement	procurement	NOUN
gujaf-329	251	89	(	(	PUNCT
gujaf-329	251	90	1.28	1.28	NUM
gujaf-329	251	91	)	)	PUNCT
gujaf-329	251	92	,	,	PUNCT
gujaf-329	251	93	non	non	ADJ
gujaf-329	251	94	-	-	NOUN
gujaf-329	251	95	discrimination	discrimination	ADJ
gujaf-329	251	96	(	(	PUNCT
gujaf-329	251	97	7.8	7.8	NUM
gujaf-329	251	98	)	)	PUNCT
gujaf-329	251	99	,	,	PUNCT
gujaf-329	251	100	freedom	freedom	NOUN
gujaf-329	251	101	of	of	ADP
gujaf-329	251	102	association	association	NOUN
gujaf-329	251	103	and	and	CCONJ
gujaf-329	251	104	bargaining	bargaining	NOUN
gujaf-329	251	105	(	(	PUNCT
gujaf-329	251	106	7.7	7.7	NUM
gujaf-329	251	107	)	)	PUNCT
gujaf-329	251	108	,	,	PUNCT
gujaf-329	251	109	child	child	NOUN
gujaf-329	251	110	or	or	CCONJ
gujaf-329	251	111	forced	force	VERB
gujaf-329	251	112	labor	labor	NOUN
gujaf-329	251	113	(	(	PUNCT
gujaf-329	251	114	1.62	1.62	NUM
gujaf-329	251	115	)	)	PUNCT
gujaf-329	251	116	,	,	PUNCT
gujaf-329	251	117	and	and	CCONJ
gujaf-329	251	118	employment	employment	NOUN
gujaf-329	251	119	(	(	PUNCT
gujaf-329	251	120	19.6	19.6	NUM
gujaf-329	251	121	)	)	PUNCT
gujaf-329	251	122	,	,	PUNCT
gujaf-329	251	123	the	the	DET
gujaf-329	251	124	minimum	minimum	ADJ
gujaf-329	251	125	quality	quality	NOUN
gujaf-329	251	126	information	information	NOUN
gujaf-329	251	127	disclosure	disclosure	NOUN
gujaf-329	251	128	is	be	AUX
gujaf-329	251	129	0.00	0.00	NUM
gujaf-329	251	130	,	,	PUNCT
gujaf-329	251	131	while	while	SCONJ
gujaf-329	251	132	the	the	DET
gujaf-329	251	133	maximum	maximum	ADJ
gujaf-329	251	134	disclosure	disclosure	NOUN
gujaf-329	251	135	is	be	AUX
gujaf-329	251	136	24.0	24.0	NUM
gujaf-329	251	137	.	.	PUNCT
gujaf-329	252	1	based	base	VERB
gujaf-329	252	2	on	on	ADP
gujaf-329	252	3	the	the	DET
gujaf-329	252	4	descriptive	descriptive	ADJ
gujaf-329	252	5	statistics	statistic	NOUN
gujaf-329	252	6	result	result	VERB
gujaf-329	252	7	it	it	PRON
gujaf-329	252	8	was	be	AUX
gujaf-329	252	9	revealed	reveal	VERB
gujaf-329	252	10	that	that	SCONJ
gujaf-329	252	11	the	the	DET
gujaf-329	252	12	quality	quality	NOUN
gujaf-329	252	13	of	of	ADP
gujaf-329	252	14	social	social	ADJ
gujaf-329	252	15	sustainability	sustainability	NOUN
gujaf-329	252	16	information	information	NOUN
gujaf-329	252	17	disclosure	disclosure	NOUN
gujaf-329	252	18	is	be	AUX
gujaf-329	252	19	holistically	holistically	ADV
gujaf-329	252	20	reported	report	VERB
gujaf-329	252	21	,	,	PUNCT
gujaf-329	252	22	with	with	ADP
gujaf-329	252	23	higher	high	ADJ
gujaf-329	252	24	quality	quality	NOUN
gujaf-329	252	25	information	information	NOUN
gujaf-329	252	26	disclosure	disclosure	NOUN
gujaf-329	252	27	identified	identify	VERB
gujaf-329	252	28	in	in	ADP
gujaf-329	252	29	employment	employment	NOUN
gujaf-329	252	30	(	(	PUNCT
gujaf-329	252	31	19.6	19.6	NUM
gujaf-329	252	32	)	)	PUNCT
gujaf-329	252	33	indicator	indicator	NOUN
gujaf-329	252	34	.	.	PUNCT
gujaf-329	253	1	however	however	ADV
gujaf-329	253	2	,	,	PUNCT
gujaf-329	253	3	the	the	DET
gujaf-329	253	4	lowest	low	ADJ
gujaf-329	253	5	average	average	ADJ
gujaf-329	253	6	information	information	NOUN
gujaf-329	253	7	disclosure	disclosure	NOUN
gujaf-329	253	8	quality	quality	NOUN
gujaf-329	253	9	is	be	AUX
gujaf-329	253	10	recorded	record	VERB
gujaf-329	253	11	in	in	ADP
gujaf-329	253	12	the	the	DET
gujaf-329	253	13	child	child	NOUN
gujaf-329	253	14	labor	labor	NOUN
gujaf-329	253	15	(	(	PUNCT
gujaf-329	253	16	1.62	1.62	NUM
gujaf-329	253	17	)	)	PUNCT
gujaf-329	253	18	and	and	CCONJ
gujaf-329	253	19	investment	investment	NOUN
gujaf-329	253	20	and	and	CCONJ
gujaf-329	253	21	procurement	procurement	NOUN
gujaf-329	253	22	(	(	PUNCT
gujaf-329	253	23	1.28	1.28	NUM
gujaf-329	253	24	)	)	PUNCT
gujaf-329	253	25	indicators	indicator	NOUN
gujaf-329	253	26	.	.	PUNCT
gujaf-329	254	1	table	table	NOUN
gujaf-329	254	2	3	3	NUM
gujaf-329	254	3	also	also	ADV
gujaf-329	254	4	show	show	VERB
gujaf-329	254	5	coefficient	coefficient	NOUN
gujaf-329	254	6	for	for	ADP
gujaf-329	254	7	skewness	skewness	NOUN
gujaf-329	254	8	and	and	CCONJ
gujaf-329	254	9	kurtosis	kurtosis	NOUN
gujaf-329	254	10	(	(	PUNCT
gujaf-329	254	11	sk	sk	PROPN
gujaf-329	254	12	)	)	PUNCT
gujaf-329	254	13	which	which	PRON
gujaf-329	254	14	reveals	reveal	VERB
gujaf-329	254	15	a	a	DET
gujaf-329	254	16	statistically	statistically	ADV
gujaf-329	254	17	significant	significant	ADJ
gujaf-329	254	18	deviation	deviation	NOUN
gujaf-329	254	19	from	from	ADP
gujaf-329	254	20	normal	normal	ADJ
gujaf-329	254	21	distribution	distribution	NOUN
gujaf-329	254	22	.	.	PUNCT
gujaf-329	255	1	in	in	ADP
gujaf-329	255	2	addition	addition	NOUN
gujaf-329	255	3	to	to	ADP
gujaf-329	255	4	the	the	DET
gujaf-329	255	5	sk	sk	NOUN
gujaf-329	255	6	test	test	NOUN
gujaf-329	255	7	,	,	PUNCT
gujaf-329	255	8	the	the	DET
gujaf-329	255	9	jacque	jacque	NOUN
gujaf-329	255	10	-	-	PUNCT
gujaf-329	255	11	bera	bera	NOUN
gujaf-329	255	12	(	(	PUNCT
gujaf-329	255	13	jb	jb	PROPN
gujaf-329	255	14	)	)	PUNCT
gujaf-329	255	15	test	test	NOUN
gujaf-329	255	16	was	be	AUX
gujaf-329	255	17	also	also	ADV
gujaf-329	255	18	carried	carry	VERB
gujaf-329	255	19	out	out	ADP
gujaf-329	255	20	reflecting	reflect	VERB
gujaf-329	255	21	values	value	NOUN
gujaf-329	255	22	that	that	PRON
gujaf-329	255	23	are	be	AUX
gujaf-329	255	24	more	more	ADJ
gujaf-329	255	25	than	than	ADP
gujaf-329	255	26	5	5	NUM
gujaf-329	255	27	%	%	NOUN
gujaf-329	255	28	as	as	SCONJ
gujaf-329	255	29	indicated	indicate	VERB
gujaf-329	255	30	in	in	ADP
gujaf-329	255	31	table	table	NOUN
gujaf-329	255	32	3	3	NUM
gujaf-329	255	33	.	.	PUNCT
gujaf-329	256	1	the	the	DET
gujaf-329	256	2	result	result	NOUN
gujaf-329	256	3	of	of	ADP
gujaf-329	256	4	jb	jb	PROPN
gujaf-329	256	5	test	test	PROPN
gujaf-329	256	6	is	be	AUX
gujaf-329	256	7	interpreted	interpret	VERB
gujaf-329	256	8	to	to	PART
gujaf-329	256	9	mean	mean	VERB
gujaf-329	256	10	that	that	SCONJ
gujaf-329	256	11	the	the	DET
gujaf-329	256	12	collected	collect	VERB
gujaf-329	256	13	data	datum	NOUN
gujaf-329	256	14	are	be	AUX
gujaf-329	256	15	not	not	PART
gujaf-329	256	16	normally	normally	ADV
gujaf-329	256	17	distributed	distribute	VERB
gujaf-329	256	18	.	.	PUNCT
gujaf-329	257	1	based	base	VERB
gujaf-329	257	2	on	on	ADP
gujaf-329	257	3	the	the	DET
gujaf-329	257	4	result	result	NOUN
gujaf-329	257	5	obtained	obtain	VERB
gujaf-329	257	6	from	from	ADP
gujaf-329	257	7	jb	jb	PROPN
gujaf-329	257	8	test	test	NOUN
gujaf-329	257	9	,	,	PUNCT
gujaf-329	257	10	it	it	PRON
gujaf-329	257	11	therefore	therefore	ADV
gujaf-329	257	12	means	mean	VERB
gujaf-329	257	13	that	that	SCONJ
gujaf-329	257	14	the	the	DET
gujaf-329	257	15	ordinary	ordinary	ADJ
gujaf-329	257	16	least	least	ADJ
gujaf-329	257	17	squares	square	NOUN
gujaf-329	257	18	(	(	PUNCT
gujaf-329	257	19	ols	ol	NOUN
gujaf-329	257	20	)	)	PUNCT
gujaf-329	257	21	is	be	AUX
gujaf-329	257	22	inappropriate	inappropriate	ADJ
gujaf-329	257	23	,	,	PUNCT
gujaf-329	257	24	consequently	consequently	ADV
gujaf-329	257	25	,	,	PUNCT
gujaf-329	257	26	the	the	DET
gujaf-329	257	27	fixed	fix	VERB
gujaf-329	257	28	and	and	CCONJ
gujaf-329	257	29	random	random	ADJ
gujaf-329	257	30	effects	effect	NOUN
gujaf-329	257	31	models	model	NOUN
gujaf-329	257	32	prevail	prevail	VERB
gujaf-329	257	33	(	(	PUNCT
gujaf-329	257	34	wooldridge	wooldridge	PROPN
gujaf-329	257	35	,	,	PUNCT
gujaf-329	257	36	2010	2010	NUM
gujaf-329	257	37	)	)	PUNCT
gujaf-329	257	38	.	.	PUNCT
gujaf-329	258	1	preliminary	preliminary	ADJ
gujaf-329	258	2	test	test	NOUN
gujaf-329	258	3	for	for	ADP
gujaf-329	258	4	the	the	DET
gujaf-329	258	5	purpose	purpose	NOUN
gujaf-329	258	6	of	of	ADP
gujaf-329	258	7	the	the	DET
gujaf-329	258	8	objective	objective	NOUN
gujaf-329	258	9	of	of	ADP
gujaf-329	258	10	this	this	DET
gujaf-329	258	11	study	study	NOUN
gujaf-329	258	12	,	,	PUNCT
gujaf-329	258	13	the	the	DET
gujaf-329	258	14	following	follow	VERB
gujaf-329	258	15	preliminary	preliminary	ADJ
gujaf-329	258	16	test	test	NOUN
gujaf-329	258	17	comprising	comprising	NOUN
gujaf-329	258	18	of	of	ADP
gujaf-329	258	19	pairwise	pairwise	NOUN
gujaf-329	258	20	correlation	correlation	NOUN
gujaf-329	258	21	(	(	PUNCT
gujaf-329	258	22	see	see	VERB
gujaf-329	258	23	table	table	NOUN
gujaf-329	258	24	4	4	NUM
gujaf-329	258	25	)	)	PUNCT
gujaf-329	258	26	,	,	PUNCT
gujaf-329	258	27	f	f	X
gujaf-329	258	28	-	-	PUNCT
gujaf-329	258	29	statistics	statistic	NOUN
gujaf-329	258	30	,	,	PUNCT
gujaf-329	258	31	breusch	breusch	NOUN
gujaf-329	258	32	pagan	pagan	VERB
gujaf-329	258	33	lagrange	lagrange	PROPN
gujaf-329	258	34	multiplier	multiplier	ADV
gujaf-329	258	35	(	(	PUNCT
gujaf-329	258	36	lm	lm	INTJ
gujaf-329	258	37	)	)	PUNCT
gujaf-329	258	38	and	and	CCONJ
gujaf-329	258	39	hausman	hausman	ADJ
gujaf-329	258	40	test	test	NOUN
gujaf-329	258	41	(	(	PUNCT
gujaf-329	258	42	see	see	VERB
gujaf-329	258	43	table	table	NOUN
gujaf-329	258	44	5	5	NUM
gujaf-329	258	45	)	)	PUNCT
gujaf-329	258	46	were	be	AUX
gujaf-329	258	47	conducted	conduct	VERB
gujaf-329	258	48	.	.	PUNCT
gujaf-329	259	1	gusau	gusau	PROPN
gujaf-329	259	2	journal	journal	PROPN
gujaf-329	259	3	of	of	ADP
gujaf-329	259	4	accounting	accounting	NOUN
gujaf-329	259	5	and	and	CCONJ
gujaf-329	259	6	finance	finance	NOUN
gujaf-329	259	7	,	,	PUNCT
gujaf-329	259	8	vol	vol	NOUN
gujaf-329	259	9	.	.	PROPN
gujaf-329	259	10	5	5	NUM
gujaf-329	259	11	,	,	PUNCT
gujaf-329	259	12	issue	issue	NOUN
gujaf-329	259	13	2	2	NUM
gujaf-329	259	14	,	,	PUNCT
gujaf-329	259	15	october	october	PROPN
gujaf-329	259	16	,	,	PUNCT
gujaf-329	259	17	2024	2024	NUM
gujaf-329	259	18	100	100	NUM
gujaf-329	259	19	table	table	NOUN
gujaf-329	259	20	4	4	NUM
gujaf-329	259	21	pair	pair	NOUN
gujaf-329	259	22	-	-	PUNCT
gujaf-329	259	23	wise	wise	ADJ
gujaf-329	259	24	correlation	correlation	NOUN
gujaf-329	259	25	matrix	matrix	NOUN
gujaf-329	259	26	of	of	ADP
gujaf-329	259	27	internal	internal	ADJ
gujaf-329	259	28	environmental	environmental	ADJ
gujaf-329	259	29	and	and	CCONJ
gujaf-329	259	30	social	social	ADJ
gujaf-329	259	31	information	information	NOUN
gujaf-329	259	32	disclosure	disclosure	NOUN
gujaf-329	259	33	quality	quality	NOUN
gujaf-329	259	34	and	and	CCONJ
gujaf-329	259	35	operating	operate	VERB
gujaf-329	259	36	cash	cash	NOUN
gujaf-329	259	37	flow	flow	NOUN
gujaf-329	259	38	source	source	NOUN
gujaf-329	259	39	:	:	PUNCT
gujaf-329	259	40	author	author	NOUN
gujaf-329	259	41	’s	’s	PART
gujaf-329	259	42	computation	computation	NOUN
gujaf-329	259	43	(	(	PUNCT
gujaf-329	259	44	2024	2024	NUM
gujaf-329	259	45	)	)	PUNCT
gujaf-329	259	46	cash	cash	NOUN
gujaf-329	259	47	flow	flow	NOUN
gujaf-329	259	48	material	material	NOUN
gujaf-329	259	49	energy	energy	NOUN
gujaf-329	259	50	water	water	NOUN
gujaf-329	259	51	manageme	manageme	PROPN
gujaf-329	259	52	nt	nt	PROPN
gujaf-329	259	53	product	product	PROPN
gujaf-329	259	54	&	&	CCONJ
gujaf-329	259	55	services	services	PROPN
gujaf-329	259	56	labour	labour	NOUN
gujaf-329	259	57	occupation	occupation	NOUN
gujaf-329	259	58	training	training	NOUN
gujaf-329	259	59	diversity	diversity	NOUN
gujaf-329	259	60	remunerati	remunerati	NOUN
gujaf-329	259	61	on	on	ADP
gujaf-329	259	62	investment	investment	NOUN
gujaf-329	259	63	nondiscriminati	nondiscriminati	PROPN
gujaf-329	259	64	on	on	ADP
gujaf-329	259	65	freedom	freedom	NOUN
gujaf-329	259	66	of	of	ADP
gujaf-329	259	67	association	association	NOUN
gujaf-329	259	68	child	child	PROPN
gujaf-329	259	69	labour	labour	PROPN
gujaf-329	259	70	employm	employm	PROPN
gujaf-329	259	71	ent	ent	PROPN
gujaf-329	259	72	total	total	ADJ
gujaf-329	259	73	asset	asset	NOUN
gujaf-329	259	74	leverage	leverage	NOUN
gujaf-329	259	75	bv	bv	PROPN
gujaf-329	259	76	equity	equity	NOUN
gujaf-329	259	77	earning	earn	VERB
gujaf-329	259	78	cash	cash	NOUN
gujaf-329	259	79	flow	flow	NOUN
gujaf-329	259	80	1.0000	1.0000	NUM
gujaf-329	259	81	material	material	NOUN
gujaf-329	259	82	sus	sus	PROPN
gujaf-329	259	83	.	.	PUNCT
gujaf-329	260	1	-0.1650	-0.1650	VERB
gujaf-329	260	2	1.0000	1.0000	NUM
gujaf-329	260	3	energy	energy	NOUN
gujaf-329	260	4	sust	sust	NOUN
gujaf-329	260	5	.	.	PUNCT
gujaf-329	261	1	0.3323	0.3323	NUM
gujaf-329	261	2	0.0731	0.0731	NUM
gujaf-329	261	3	1.0000	1.0000	NUM
gujaf-329	261	4	water	water	NOUN
gujaf-329	261	5	mgt	mgt	NOUN
gujaf-329	261	6	0.2887	0.2887	NUM
gujaf-329	261	7	0.1224	0.1224	NUM
gujaf-329	261	8	0.8591	0.8591	NUM
gujaf-329	261	9	1.0000	1.0000	NUM
gujaf-329	261	10	product&ser	product&ser	NUM
gujaf-329	261	11	vices	vice	NOUN
gujaf-329	261	12	0.2620	0.2620	NUM
gujaf-329	262	1	0.0978	0.0978	NUM
gujaf-329	262	2	0.09778	0.09778	NUM
gujaf-329	262	3	0.8591	0.8591	NUM
gujaf-329	262	4	1.0000	1.0000	NUM
gujaf-329	262	5	labor	labor	NOUN
gujaf-329	262	6	manage	manage	NOUN
gujaf-329	262	7	.	.	PUNCT
gujaf-329	263	1	-0.0330	-0.0330	X
gujaf-329	264	1	0.1765	0.1765	NUM
gujaf-329	264	2	0.3783	0.3783	NUM
gujaf-329	264	3	0.4281	0.4281	NUM
gujaf-329	264	4	0.2539	0.2539	NUM
gujaf-329	264	5	1.0000	1.0000	NUM
gujaf-329	264	6	occupation	occupation	NOUN
gujaf-329	264	7	-0.0588	-0.0588	NOUN
gujaf-329	264	8	-0.1474	-0.1474	NOUN
gujaf-329	265	1	0.2156	0.2156	NUM
gujaf-329	266	1	0.2270	0.2270	NUM
gujaf-329	266	2	0.1965	0.1965	NUM
gujaf-329	266	3	0.0841	0.0841	NUM
gujaf-329	266	4	1.0000	1.0000	NUM
gujaf-329	266	5	training	training	NOUN
gujaf-329	266	6	0.0660	0.0660	NUM
gujaf-329	266	7	-0.0768	-0.0768	NOUN
gujaf-329	266	8	0.2051	0.2051	NUM
gujaf-329	266	9	0.2117	0.2117	NUM
gujaf-329	266	10	0.1789	0.1789	NUM
gujaf-329	266	11	0.0985	0.0985	NUM
gujaf-329	266	12	0.3992	0.3992	NUM
gujaf-329	266	13	1.0000	1.0000	NUM
gujaf-329	266	14	diversity	diversity	NOUN
gujaf-329	266	15	0.0901	0.0901	NUM
gujaf-329	266	16	0.2825	0.2825	NUM
gujaf-329	266	17	0.5327	0.5327	NUM
gujaf-329	266	18	0.6021	0.6021	NUM
gujaf-329	266	19	0.3768	0.3768	NUM
gujaf-329	266	20	0.3948	0.3948	NUM
gujaf-329	266	21	0.0991	0.0991	NUM
gujaf-329	266	22	0.1474	0.1474	NUM
gujaf-329	266	23	1.0000	1.0000	NUM
gujaf-329	266	24	remuneratio	remuneratio	NOUN
gujaf-329	266	25	n	n	CCONJ
gujaf-329	266	26	0.0529	0.0529	NUM
gujaf-329	266	27	0.3440	0.3440	NUM
gujaf-329	266	28	0.1637	0.1637	NUM
gujaf-329	266	29	0.0728	0.0728	NUM
gujaf-329	266	30	0.1583	0.1583	NUM
gujaf-329	266	31	-0.0905	-0.0905	VERB
gujaf-329	267	1	0.0367	0.0367	NUM
gujaf-329	267	2	0.0851	0.0851	NUM
gujaf-329	267	3	0.2537	0.2537	NUM
gujaf-329	267	4	1.0000	1.0000	NUM
gujaf-329	267	5	investment	investment	NOUN
gujaf-329	267	6	0.2766	0.2766	NUM
gujaf-329	267	7	-0.0887	-0.0887	NOUN
gujaf-329	268	1	0.4334	0.4334	NUM
gujaf-329	268	2	0.2527	0.2527	NUM
gujaf-329	268	3	0.2628	0.2628	NUM
gujaf-329	268	4	0.0728	0.0728	NUM
gujaf-329	268	5	0.0288	0.0288	NUM
gujaf-329	268	6	0.1521	0.1521	NUM
gujaf-329	268	7	0.1972	0.1972	NUM
gujaf-329	268	8	0.0436	0.0436	NUM
gujaf-329	268	9	1.0000	1.0000	NUM
gujaf-329	268	10	non	non	NOUN
gujaf-329	268	11	disc	disc	NOUN
gujaf-329	268	12	.	.	PUNCT
gujaf-329	269	1	0.3711	0.3711	NUM
gujaf-329	269	2	0.0701	0.0701	NUM
gujaf-329	269	3	0.6648	0.6648	NUM
gujaf-329	269	4	0.6701	0.6701	NUM
gujaf-329	269	5	0,4440	0,4440	NOUN
gujaf-329	269	6	0.4526	0.4526	NUM
gujaf-329	270	1	0.2597	0.2597	NUM
gujaf-329	270	2	0.3063	0.3063	NUM
gujaf-329	270	3	0.4975	0.4975	NUM
gujaf-329	270	4	0.2630	0.2630	NUM
gujaf-329	270	5	0.2643	0.2643	NUM
gujaf-329	270	6	1.0000	1.0000	NUM
gujaf-329	270	7	freed	free	VERB
gujaf-329	270	8	.	.	PUNCT
gujaf-329	271	1	of	of	ADP
gujaf-329	271	2	assn	assn	PROPN
gujaf-329	271	3	-0.0755	-0.0755	X
gujaf-329	272	1	0.0921	0.0921	NUM
gujaf-329	272	2	0.1661	0.1661	NUM
gujaf-329	272	3	0.2470	0.2470	NUM
gujaf-329	272	4	0.1451	0.1451	NUM
gujaf-329	272	5	0.2860	0.2860	NUM
gujaf-329	272	6	0.1497	0.1497	NUM
gujaf-329	272	7	0.2363	0.2363	NUM
gujaf-329	272	8	0.3338	0.3338	NUM
gujaf-329	272	9	0.3650	0.3650	NUM
gujaf-329	272	10	-0.0636	-0.0636	NOUN
gujaf-329	272	11	0.3812	0.3812	NUM
gujaf-329	272	12	1.0000	1.0000	NUM
gujaf-329	272	13	child	child	NOUN
gujaf-329	272	14	labour	labour	NOUN
gujaf-329	272	15	0.0100	0.0100	NUM
gujaf-329	272	16	0.0150	0.0150	NUM
gujaf-329	272	17	0.3592	0.3592	NUM
gujaf-329	272	18	0.2741	0.2741	NUM
gujaf-329	272	19	0.1645	0.1645	NUM
gujaf-329	272	20	0.1093	0.1093	NUM
gujaf-329	272	21	-0.0050	-0.0050	NOUN
gujaf-329	272	22	0.1601	0.1601	NUM
gujaf-329	272	23	0.2471	0.2471	NUM
gujaf-329	272	24	0.0797	0.0797	NUM
gujaf-329	272	25	0.4640	0.4640	NUM
gujaf-329	272	26	0.1878	0.1878	NUM
gujaf-329	272	27	0.1358	0.1358	NUM
gujaf-329	272	28	1.0000	1.0000	NUM
gujaf-329	272	29	employment	employment	NOUN
gujaf-329	272	30	0.0296	0.0296	NUM
gujaf-329	272	31	0.2134	0.2134	NUM
gujaf-329	272	32	0.0674	0.0674	NUM
gujaf-329	272	33	0.1175	0.1175	NUM
gujaf-329	272	34	0.1069	0.1069	NUM
gujaf-329	272	35	0.0433	0.0433	NUM
gujaf-329	272	36	-0.2342	-0.2342	NOUN
gujaf-329	272	37	-0.3145	-0.3145	NOUN
gujaf-329	273	1	0.4037	0.4037	NUM
gujaf-329	273	2	0.0646	0.0646	NUM
gujaf-329	273	3	0.0116	0.0116	NUM
gujaf-329	273	4	0.0878	0.0878	NUM
gujaf-329	273	5	0.0679	0.0679	NUM
gujaf-329	273	6	0.0541	0.0541	NUM
gujaf-329	273	7	1.0000	1.0000	NUM
gujaf-329	273	8	totalasset1	totalasset1	NOUN
gujaf-329	273	9	0.3288	0.3288	NUM
gujaf-329	273	10	-0.2100	-0.2100	NOUN
gujaf-329	273	11	0.3936	0.3936	NUM
gujaf-329	273	12	0.3092	0.3092	NUM
gujaf-329	273	13	0.3104	0.3104	NUM
gujaf-329	273	14	0.0550	0.0550	NUM
gujaf-329	273	15	-0.1350	-0.1350	NOUN
gujaf-329	273	16	-0.0304	-0.0304	VERB
gujaf-329	273	17	0.2082	0.2082	NUM
gujaf-329	273	18	0.0008	0.0008	NUM
gujaf-329	273	19	0.2752	0.2752	NUM
gujaf-329	273	20	0.2327	0.2327	NUM
gujaf-329	273	21	-0.0399	-0.0399	NOUN
gujaf-329	273	22	0.0295	0.0295	NUM
gujaf-329	273	23	0.0323	0.0323	NUM
gujaf-329	273	24	1.0000	1.0000	NUM
gujaf-329	273	25	leverage	leverage	NOUN
gujaf-329	273	26	0.1232	0.1232	NUM
gujaf-329	273	27	-0.1419	-0.1419	X
gujaf-329	273	28	-0.1790	-0.1790	PROPN
gujaf-329	273	29	-0.1782	-0.1782	PROPN
gujaf-329	274	1	0.1555	0.1555	NUM
gujaf-329	274	2	0.1525	0.1525	NUM
gujaf-329	274	3	0.1831	0.1831	NUM
gujaf-329	274	4	-0.1270	-0.1270	NOUN
gujaf-329	274	5	0.2184	0.2184	NUM
gujaf-329	274	6	-0.0289	-0.0289	NOUN
gujaf-329	274	7	0.0819	0.0819	NUM
gujaf-329	274	8	-0.0540	-0.0540	VERB
gujaf-329	274	9	0.0752	0.0752	NUM
gujaf-329	274	10	-0.0687	-0.0687	NUM
gujaf-329	274	11	0.0868	0.0868	NUM
gujaf-329	274	12	0.0009	0.0009	NUM
gujaf-329	274	13	1.0000	1.0000	NUM
gujaf-329	274	14	bvequity	bvequity	NOUN
gujaf-329	274	15	0.0343	0.0343	NUM
gujaf-329	274	16	0.1498	0.1498	NUM
gujaf-329	274	17	-0.0268	-0.0268	NOUN
gujaf-329	274	18	-0.0152	-0.0152	NOUN
gujaf-329	274	19	0.0565	0.0565	NUM
gujaf-329	274	20	0.0832	0.0832	NUM
gujaf-329	274	21	-0.0917	-0.0917	NOUN
gujaf-329	274	22	-0.0886	-0.0886	VERB
gujaf-329	275	1	0.1584	0.1584	NUM
gujaf-329	275	2	0.2515	0.2515	NUM
gujaf-329	275	3	-0.0688	-0.0688	NOUN
gujaf-329	275	4	-0.0735	-0.0735	NOUN
gujaf-329	275	5	0.0689	0.0689	NUM
gujaf-329	275	6	-0.0657	-0.0657	NOUN
gujaf-329	275	7	0.0449	0.0449	NUM
gujaf-329	275	8	0.0322	0.0322	NUM
gujaf-329	275	9	0.0712	0.0712	NUM
gujaf-329	275	10	1.0000	1.0000	NUM
gujaf-329	275	11	earnings	earning	NOUN
gujaf-329	275	12	0.0111	0.0111	NUM
gujaf-329	275	13	0.1130	0.1130	NUM
gujaf-329	275	14	-0.0377	-0.0377	NOUN
gujaf-329	275	15	-0.0292	-0.0292	X
gujaf-329	275	16	0.0477	0.0477	NUM
gujaf-329	275	17	0.0665	0.0665	NUM
gujaf-329	275	18	-0.0834	-0.0834	NOUN
gujaf-329	275	19	-0.0694	-0.0694	NOUN
gujaf-329	276	1	0.1236	0.1236	NUM
gujaf-329	276	2	0.1908	0.1908	NUM
gujaf-329	276	3	-0.0617	-0.0617	NOUN
gujaf-329	276	4	-0.1053	-0.1053	NOUN
gujaf-329	276	5	0.0229	0.0229	NUM
gujaf-329	276	6	-0.0572	-0.0572	PROPN
gujaf-329	276	7	0.0385	0.0385	NUM
gujaf-329	277	1	0.0119	0.0119	NUM
gujaf-329	277	2	0.1289	0.1289	NUM
gujaf-329	277	3	0.7584	0.7584	NUM
gujaf-329	277	4	1.0000	1.0000	NUM
gujaf-329	277	5	gusau	gusau	ADJ
gujaf-329	277	6	journal	journal	NOUN
gujaf-329	277	7	of	of	ADP
gujaf-329	277	8	accounting	accounting	NOUN
gujaf-329	277	9	and	and	CCONJ
gujaf-329	277	10	finance	finance	NOUN
gujaf-329	277	11	,	,	PUNCT
gujaf-329	277	12	vol	vol	NOUN
gujaf-329	277	13	.	.	PROPN
gujaf-329	277	14	5	5	NUM
gujaf-329	277	15	,	,	PUNCT
gujaf-329	277	16	issue	issue	NOUN
gujaf-329	277	17	2	2	NUM
gujaf-329	277	18	,	,	PUNCT
gujaf-329	277	19	october	october	PROPN
gujaf-329	277	20	,	,	PUNCT
gujaf-329	277	21	2024	2024	NUM
gujaf-329	277	22	101	101	NUM
gujaf-329	277	23	output	output	NOUN
gujaf-329	277	24	of	of	ADP
gujaf-329	277	25	pair	pair	NOUN
gujaf-329	277	26	wise	wise	ADJ
gujaf-329	277	27	correlation	correlation	NOUN
gujaf-329	277	28	shown	show	VERB
gujaf-329	277	29	in	in	ADP
gujaf-329	277	30	table	table	NOUN
gujaf-329	277	31	4	4	NUM
gujaf-329	277	32	indicated	indicate	VERB
gujaf-329	277	33	that	that	SCONJ
gujaf-329	277	34	operating	operate	VERB
gujaf-329	277	35	cash	cash	NOUN
gujaf-329	277	36	flow	flow	NOUN
gujaf-329	277	37	and	and	CCONJ
gujaf-329	277	38	quality	quality	NOUN
gujaf-329	277	39	of	of	ADP
gujaf-329	277	40	sustainability	sustainability	NOUN
gujaf-329	277	41	information	information	NOUN
gujaf-329	277	42	disclosure	disclosure	NOUN
gujaf-329	277	43	comprising	comprising	NOUN
gujaf-329	277	44	of	of	ADP
gujaf-329	277	45	material	material	ADJ
gujaf-329	277	46	input	input	NOUN
gujaf-329	277	47	,	,	PUNCT
gujaf-329	277	48	labour	labour	NOUN
gujaf-329	277	49	/	/	SYM
gujaf-329	277	50	management	management	NOUN
gujaf-329	277	51	relation	relation	NOUN
gujaf-329	277	52	,	,	PUNCT
gujaf-329	277	53	occupation	occupation	NOUN
gujaf-329	277	54	,	,	PUNCT
gujaf-329	277	55	health	health	NOUN
gujaf-329	277	56	and	and	CCONJ
gujaf-329	277	57	safety	safety	NOUN
gujaf-329	277	58	and	and	CCONJ
gujaf-329	277	59	freedom	freedom	NOUN
gujaf-329	277	60	of	of	ADP
gujaf-329	277	61	association	association	NOUN
gujaf-329	277	62	and	and	CCONJ
gujaf-329	277	63	bargaining	bargaining	NOUN
gujaf-329	277	64	are	be	AUX
gujaf-329	277	65	negatively	negatively	ADV
gujaf-329	277	66	related	relate	VERB
gujaf-329	277	67	.	.	PUNCT
gujaf-329	278	1	conversely	conversely	ADV
gujaf-329	278	2	,	,	PUNCT
gujaf-329	278	3	the	the	DET
gujaf-329	278	4	result	result	NOUN
gujaf-329	278	5	revealed	reveal	VERB
gujaf-329	278	6	a	a	DET
gujaf-329	278	7	positive	positive	ADJ
gujaf-329	278	8	correlation	correlation	NOUN
gujaf-329	278	9	between	between	ADP
gujaf-329	278	10	cash	cash	NOUN
gujaf-329	278	11	flow	flow	NOUN
gujaf-329	278	12	and	and	CCONJ
gujaf-329	278	13	quality	quality	NOUN
gujaf-329	278	14	of	of	ADP
gujaf-329	278	15	sustainability	sustainability	NOUN
gujaf-329	278	16	information	information	NOUN
gujaf-329	278	17	disclosure	disclosure	NOUN
gujaf-329	278	18	of	of	ADP
gujaf-329	278	19	eng	eng	PROPN
gujaf-329	278	20	,	,	PUNCT
gujaf-329	278	21	wtm	wtm	PROPN
gujaf-329	278	22	,	,	PUNCT
gujaf-329	278	23	p&s	p&s	PROPN
gujaf-329	278	24	,	,	PUNCT
gujaf-329	278	25	ted	te	VERB
gujaf-329	278	26	,	,	PUNCT
gujaf-329	278	27	deo	deo	NOUN
gujaf-329	278	28	,	,	PUNCT
gujaf-329	278	29	er	er	INTJ
gujaf-329	278	30	,	,	PUNCT
gujaf-329	278	31	ip	ip	PROPN
gujaf-329	278	32	,	,	PUNCT
gujaf-329	278	33	nod	nod	PROPN
gujaf-329	278	34	,	,	PUNCT
gujaf-329	278	35	clb	clb	NOUN
gujaf-329	278	36	,	,	PUNCT
gujaf-329	278	37	emp	emp	NOUN
gujaf-329	278	38	,	,	PUNCT
gujaf-329	278	39	ear	ear	NOUN
gujaf-329	278	40	,	,	PUNCT
gujaf-329	278	41	bve	bve	PROPN
gujaf-329	278	42	,	,	PUNCT
gujaf-329	278	43	ta	ta	PROPN
gujaf-329	278	44	,	,	PUNCT
gujaf-329	278	45	and	and	CCONJ
gujaf-329	278	46	leverage	leverage	NOUN
gujaf-329	278	47	.	.	PUNCT
gujaf-329	279	1	table	table	NOUN
gujaf-329	279	2	5	5	NUM
gujaf-329	279	3	diagnostic	diagnostic	ADJ
gujaf-329	279	4	results	result	NOUN
gujaf-329	279	5	of	of	ADP
gujaf-329	279	6	f	f	NOUN
gujaf-329	279	7	-	-	PUNCT
gujaf-329	279	8	statistic	statistic	ADJ
gujaf-329	279	9	,	,	PUNCT
gujaf-329	279	10	breusch	breusch	PROPN
gujaf-329	279	11	-	-	PUNCT
gujaf-329	279	12	pagan	pagan	ADJ
gujaf-329	279	13	and	and	CCONJ
gujaf-329	279	14	hausman	hausman	ADJ
gujaf-329	279	15	test	test	NOUN
gujaf-329	279	16	for	for	ADP
gujaf-329	279	17	internal	internal	ADJ
gujaf-329	279	18	environmental	environmental	ADJ
gujaf-329	279	19	and	and	CCONJ
gujaf-329	279	20	social	social	ADJ
gujaf-329	279	21	information	information	NOUN
gujaf-329	279	22	disclosure	disclosure	NOUN
gujaf-329	279	23	quality	quality	NOUN
gujaf-329	279	24	model	model	NOUN
gujaf-329	279	25	fitstatistic	fitstatistic	PROPN
gujaf-329	279	26	s	s	X
gujaf-329	279	27	pvalu	pvalu	X
gujaf-329	279	28	e	e	PROPN
gujaf-329	279	29	model	model	NOUN
gujaf-329	279	30	breusch	breusch	PROPN
gujaf-329	279	31	-	-	PUNCT
gujaf-329	279	32	pagan	pagan	ADJ
gujaf-329	279	33	lagrange	lagrange	NOUN
gujaf-329	279	34	multiplier	multiplier	ADV
gujaf-329	279	35	(	(	PUNCT
gujaf-329	279	36	lm	lm	INTJ
gujaf-329	279	37	)	)	PUNCT
gujaf-329	279	38	test	test	NOUN
gujaf-329	279	39	hausman	hausman	PROPN
gujaf-329	279	40	test	test	PROPN
gujaf-329	279	41	chi	chi	PROPN
gujaf-329	279	42	-	-	PUNCT
gujaf-329	279	43	statistics	statistic	NOUN
gujaf-329	279	44	p	p	ADJ
gujaf-329	279	45	-	-	PUNCT
gujaf-329	279	46	value	value	NOUN
gujaf-329	279	47	chistatistics	chistatistic	NOUN
gujaf-329	279	48	p	p	NOUN
gujaf-329	279	49	-	-	PUNCT
gujaf-329	279	50	value	value	NOUN
gujaf-329	279	51	fixinev	fixinev	VERB
gujaf-329	279	52	28.59	28.59	NUM
gujaf-329	279	53	0.000	0.000	NUM
gujaf-329	279	54	internal	internal	ADJ
gujaf-329	279	55	environmental	environmental	ADJ
gujaf-329	279	56	sust	sust	PROPN
gujaf-329	279	57	.	.	PUNCT
gujaf-329	280	1	inf	inf	PROPN
gujaf-329	280	2	.	.	PUNCT
gujaf-329	280	3	disclosure	disclosure	PROPN
gujaf-329	280	4	quality	quality	NOUN
gujaf-329	280	5	14.88	14.88	NUM
gujaf-329	280	6	0.0375	0.0375	NUM
gujaf-329	280	7	1.67	1.67	NUM
gujaf-329	280	8	0.9757	0.9757	NUM
gujaf-329	280	9	raninev	raninev	NOUN
gujaf-329	280	10	13.55	13.55	NUM
gujaf-329	280	11	0.000	0.000	NUM
gujaf-329	280	12	fixinso	fixinso	NOUN
gujaf-329	280	13	11.72	11.72	NUM
gujaf-329	280	14	0.000	0.000	NUM
gujaf-329	280	15	internal	internal	ADJ
gujaf-329	280	16	social	social	ADJ
gujaf-329	280	17	information	information	NOUN
gujaf-329	280	18	disclosure	disclosure	NOUN
gujaf-329	280	19	quality	quality	NOUN
gujaf-329	280	20	43.03	43.03	NUM
gujaf-329	280	21	0.0000	0.0000	NUM
gujaf-329	280	22	8.72	8.72	NUM
gujaf-329	280	23	0.5586	0.5586	NUM
gujaf-329	280	24	raninso	raninso	VERB
gujaf-329	280	25	41.69	41.69	NUM
gujaf-329	280	26	0.000	0.000	NUM
gujaf-329	280	27	source	source	NOUN
gujaf-329	280	28	:	:	PUNCT
gujaf-329	280	29	author	author	NOUN
gujaf-329	280	30	’s	’s	PART
gujaf-329	280	31	computation	computation	NOUN
gujaf-329	280	32	(	(	PUNCT
gujaf-329	280	33	2024	2024	NUM
gujaf-329	280	34	)	)	PUNCT
gujaf-329	280	35	findings	finding	NOUN
gujaf-329	280	36	of	of	ADP
gujaf-329	280	37	f	f	PROPN
gujaf-329	280	38	-	-	PUNCT
gujaf-329	280	39	statistics	statistic	NOUN
gujaf-329	280	40	exposited	exposit	VERB
gujaf-329	280	41	in	in	ADP
gujaf-329	280	42	table	table	NOUN
gujaf-329	280	43	5	5	NUM
gujaf-329	280	44	demonstrated	demonstrate	VERB
gujaf-329	280	45	that	that	SCONJ
gujaf-329	280	46	figures	figure	NOUN
gujaf-329	280	47	employed	employ	VERB
gujaf-329	280	48	in	in	ADP
gujaf-329	280	49	the	the	DET
gujaf-329	280	50	statistical	statistical	ADJ
gujaf-329	280	51	model	model	NOUN
gujaf-329	280	52	are	be	AUX
gujaf-329	280	53	fit	fit	ADJ
gujaf-329	280	54	to	to	PART
gujaf-329	280	55	form	form	VERB
gujaf-329	280	56	a	a	DET
gujaf-329	280	57	regression	regression	NOUN
gujaf-329	280	58	model	model	NOUN
gujaf-329	280	59	.	.	PUNCT
gujaf-329	281	1	evidence	evidence	NOUN
gujaf-329	281	2	indicated	indicate	VERB
gujaf-329	281	3	in	in	ADP
gujaf-329	281	4	the	the	DET
gujaf-329	281	5	p	p	NOUN
gujaf-329	281	6	-	-	PUNCT
gujaf-329	281	7	value	value	NOUN
gujaf-329	281	8	result	result	NOUN
gujaf-329	281	9	showing	show	VERB
gujaf-329	281	10	value	value	NOUN
gujaf-329	281	11	(	(	PUNCT
gujaf-329	281	12	0.000	0.000	NUM
gujaf-329	281	13	)	)	PUNCT
gujaf-329	281	14	less	less	ADJ
gujaf-329	281	15	than	than	ADP
gujaf-329	281	16	5	5	NUM
gujaf-329	281	17	%	%	NOUN
gujaf-329	281	18	los	los	PROPN
gujaf-329	281	19	result	result	NOUN
gujaf-329	281	20	of	of	ADP
gujaf-329	281	21	breusch	breusch	ADJ
gujaf-329	281	22	-	-	PUNCT
gujaf-329	281	23	pagan	pagan	ADJ
gujaf-329	281	24	lagrange	lagrange	PROPN
gujaf-329	281	25	(	(	PUNCT
gujaf-329	281	26	bpl	bpl	PROPN
gujaf-329	281	27	)	)	PUNCT
gujaf-329	281	28	demonstrated	demonstrate	VERB
gujaf-329	281	29	in	in	ADP
gujaf-329	281	30	table	table	NOUN
gujaf-329	281	31	5	5	NUM
gujaf-329	281	32	,	,	PUNCT
gujaf-329	281	33	shows	show	VERB
gujaf-329	281	34	prob	prob	PROPN
gujaf-329	281	35	>	>	X
gujaf-329	281	36	chi2	chi2	PROPN
gujaf-329	281	37	value	value	NOUN
gujaf-329	281	38	of	of	ADP
gujaf-329	281	39	0.0000	0.0000	NUM
gujaf-329	281	40	and	and	CCONJ
gujaf-329	281	41	0.0375	0.0375	NUM
gujaf-329	281	42	and	and	CCONJ
gujaf-329	281	43	for	for	ADP
gujaf-329	281	44	social	social	ADJ
gujaf-329	281	45	and	and	CCONJ
gujaf-329	281	46	environmental	environmental	ADJ
gujaf-329	281	47	disclosure	disclosure	NOUN
gujaf-329	281	48	quality	quality	NOUN
gujaf-329	281	49	respectively	respectively	ADV
gujaf-329	281	50	.	.	PUNCT
gujaf-329	282	1	based	base	VERB
gujaf-329	282	2	on	on	ADP
gujaf-329	282	3	findings	finding	NOUN
gujaf-329	282	4	of	of	ADP
gujaf-329	282	5	bpl	bpl	NOUN
gujaf-329	282	6	,	,	PUNCT
gujaf-329	282	7	the	the	DET
gujaf-329	282	8	test	test	NOUN
gujaf-329	282	9	indicated	indicate	VERB
gujaf-329	282	10	that	that	SCONJ
gujaf-329	282	11	the	the	DET
gujaf-329	282	12	effect	effect	NOUN
gujaf-329	282	13	model	model	NOUN
gujaf-329	282	14	comprising	comprising	NOUN
gujaf-329	282	15	of	of	ADP
gujaf-329	282	16	random	random	ADJ
gujaf-329	282	17	(	(	PUNCT
gujaf-329	282	18	re	re	NOUN
gujaf-329	282	19	)	)	PUNCT
gujaf-329	282	20	and	and	CCONJ
gujaf-329	282	21	fixed	fix	VERB
gujaf-329	282	22	effect	effect	NOUN
gujaf-329	282	23	(	(	PUNCT
gujaf-329	282	24	fe	fe	X
gujaf-329	282	25	)	)	PUNCT
gujaf-329	282	26	is	be	AUX
gujaf-329	282	27	most	most	ADV
gujaf-329	282	28	suitable	suitable	ADJ
gujaf-329	282	29	model	model	NOUN
gujaf-329	282	30	for	for	ADP
gujaf-329	282	31	testing	testing	NOUN
gujaf-329	282	32	hypothesis	hypothesis	NOUN
gujaf-329	282	33	stated	state	VERB
gujaf-329	282	34	in	in	ADP
gujaf-329	282	35	this	this	DET
gujaf-329	282	36	study	study	NOUN
gujaf-329	282	37	.	.	PUNCT
gujaf-329	283	1	the	the	DET
gujaf-329	283	2	study	study	NOUN
gujaf-329	283	3	employs	employ	VERB
gujaf-329	283	4	hausman	hausman	ADJ
gujaf-329	283	5	statistical	statistical	ADJ
gujaf-329	283	6	test	test	NOUN
gujaf-329	283	7	to	to	PART
gujaf-329	283	8	determine	determine	VERB
gujaf-329	283	9	the	the	DET
gujaf-329	283	10	suitability	suitability	NOUN
gujaf-329	283	11	of	of	ADP
gujaf-329	283	12	fe	fe	NOUN
gujaf-329	283	13	or	or	CCONJ
gujaf-329	283	14	re	re	NOUN
gujaf-329	283	15	.	.	PROPN
gujaf-329	283	16	result	result	NOUN
gujaf-329	283	17	shown	show	VERB
gujaf-329	283	18	in	in	ADP
gujaf-329	283	19	table	table	NOUN
gujaf-329	283	20	5	5	NUM
gujaf-329	283	21	indicates	indicate	VERB
gujaf-329	283	22	a	a	DET
gujaf-329	283	23	p	p	NOUN
gujaf-329	283	24	-	-	PUNCT
gujaf-329	283	25	value	value	NOUN
gujaf-329	283	26	of	of	ADP
gujaf-329	283	27	chi2	chi2	NOUN
gujaf-329	283	28	value	value	NOUN
gujaf-329	283	29	of	of	ADP
gujaf-329	283	30	0.9575	0.9575	NUM
gujaf-329	283	31	and	and	CCONJ
gujaf-329	283	32	0.5586	0.5586	NUM
gujaf-329	283	33	,	,	PUNCT
gujaf-329	283	34	which	which	PRON
gujaf-329	283	35	are	be	AUX
gujaf-329	283	36	both	both	CCONJ
gujaf-329	283	37	greater	great	ADJ
gujaf-329	283	38	than	than	ADP
gujaf-329	283	39	critical	critical	ADJ
gujaf-329	283	40	value	value	NOUN
gujaf-329	283	41	at	at	ADP
gujaf-329	283	42	5	5	NUM
gujaf-329	283	43	%	%	NOUN
gujaf-329	283	44	los	los	PROPN
gujaf-329	283	45	.	.	PUNCT
gujaf-329	284	1	this	this	PRON
gujaf-329	284	2	implies	imply	VERB
gujaf-329	284	3	that	that	SCONJ
gujaf-329	284	4	the	the	DET
gujaf-329	284	5	null	null	ADJ
gujaf-329	284	6	hypothesis	hypothesis	NOUN
gujaf-329	284	7	is	be	AUX
gujaf-329	284	8	not	not	PART
gujaf-329	284	9	rejected	reject	VERB
gujaf-329	284	10	and	and	CCONJ
gujaf-329	284	11	hence	hence	ADV
gujaf-329	284	12	random	random	ADJ
gujaf-329	284	13	effect	effect	NOUN
gujaf-329	284	14	(	(	PUNCT
gujaf-329	284	15	re	re	NOUN
gujaf-329	284	16	)	)	PUNCT
gujaf-329	284	17	model	model	NOUN
gujaf-329	284	18	become	become	VERB
gujaf-329	284	19	the	the	DET
gujaf-329	284	20	appropriate	appropriate	ADJ
gujaf-329	284	21	model	model	NOUN
gujaf-329	284	22	suitable	suitable	ADJ
gujaf-329	284	23	for	for	ADP
gujaf-329	284	24	the	the	DET
gujaf-329	284	25	data	data	NOUN
gujaf-329	284	26	sets	set	NOUN
gujaf-329	284	27	.	.	PUNCT
gujaf-329	285	1	restatement	restatement	NOUN
gujaf-329	285	2	and	and	CCONJ
gujaf-329	285	3	test	test	NOUN
gujaf-329	285	4	of	of	ADP
gujaf-329	285	5	hypothesis	hypothesis	NOUN
gujaf-329	285	6	environmental	environmental	ADJ
gujaf-329	285	7	and	and	CCONJ
gujaf-329	285	8	social	social	ADJ
gujaf-329	285	9	information	information	NOUN
gujaf-329	285	10	reporting	report	VERB
gujaf-329	285	11	quality	quality	NOUN
gujaf-329	285	12	(	(	PUNCT
gujaf-329	285	13	esrq	esrq	ADV
gujaf-329	285	14	)	)	PUNCT
gujaf-329	285	15	do	do	AUX
gujaf-329	285	16	not	not	PART
gujaf-329	285	17	significantly	significantly	ADV
gujaf-329	285	18	influence	influence	VERB
gujaf-329	285	19	cash	cash	NOUN
gujaf-329	285	20	flow	flow	NOUN
gujaf-329	285	21	from	from	ADP
gujaf-329	285	22	operating	operate	VERB
gujaf-329	285	23	activities	activity	NOUN
gujaf-329	285	24	of	of	ADP
gujaf-329	285	25	lmcn	lmcn	NOUN
gujaf-329	285	26	to	to	PART
gujaf-329	285	27	address	address	VERB
gujaf-329	285	28	the	the	DET
gujaf-329	285	29	research	research	NOUN
gujaf-329	285	30	question	question	NOUN
gujaf-329	285	31	stated	state	VERB
gujaf-329	285	32	in	in	ADP
gujaf-329	285	33	this	this	DET
gujaf-329	285	34	study	study	NOUN
gujaf-329	285	35	which	which	PRON
gujaf-329	285	36	bother	bother	VERB
gujaf-329	285	37	on	on	ADP
gujaf-329	285	38	the	the	DET
gujaf-329	285	39	effect	effect	NOUN
gujaf-329	285	40	of	of	ADP
gujaf-329	285	41	quality	quality	NOUN
gujaf-329	285	42	esd	esd	NOUN
gujaf-329	285	43	on	on	ADP
gujaf-329	285	44	cash	cash	NOUN
gujaf-329	285	45	flow	flow	NOUN
gujaf-329	285	46	from	from	ADP
gujaf-329	285	47	operating	operate	VERB
gujaf-329	285	48	activities	activity	NOUN
gujaf-329	285	49	of	of	ADP
gujaf-329	285	50	lmcn	lmcn	NOUN
gujaf-329	285	51	,	,	PUNCT
gujaf-329	285	52	a	a	DET
gujaf-329	285	53	panel	panel	NOUN
gujaf-329	285	54	data	datum	NOUN
gujaf-329	285	55	regression	regression	NOUN
gujaf-329	285	56	analysis	analysis	NOUN
gujaf-329	285	57	was	be	AUX
gujaf-329	285	58	conducted	conduct	VERB
gujaf-329	285	59	.	.	PUNCT
gujaf-329	286	1	gusau	gusau	PROPN
gujaf-329	286	2	journal	journal	PROPN
gujaf-329	286	3	of	of	ADP
gujaf-329	286	4	accounting	accounting	NOUN
gujaf-329	286	5	and	and	CCONJ
gujaf-329	286	6	finance	finance	NOUN
gujaf-329	286	7	,	,	PUNCT
gujaf-329	286	8	vol	vol	NOUN
gujaf-329	286	9	.	.	PROPN
gujaf-329	286	10	5	5	NUM
gujaf-329	286	11	,	,	PUNCT
gujaf-329	286	12	issue	issue	NOUN
gujaf-329	286	13	2	2	NUM
gujaf-329	286	14	,	,	PUNCT
gujaf-329	286	15	october	october	PROPN
gujaf-329	286	16	,	,	PUNCT
gujaf-329	286	17	2024	2024	NUM
gujaf-329	286	18	102	102	NUM
gujaf-329	286	19	regression	regression	NOUN
gujaf-329	286	20	analysis	analysis	NOUN
gujaf-329	286	21	results	result	NOUN
gujaf-329	286	22	(	(	PUNCT
gujaf-329	286	23	see	see	VERB
gujaf-329	286	24	table	table	NOUN
gujaf-329	286	25	6	6	NUM
gujaf-329	286	26	&	&	CCONJ
gujaf-329	286	27	7	7	NUM
gujaf-329	286	28	)	)	PUNCT
gujaf-329	286	29	table	table	NOUN
gujaf-329	286	30	6	6	NUM
gujaf-329	286	31	internal	internal	ADJ
gujaf-329	286	32	environmental	environmental	ADJ
gujaf-329	286	33	information	information	NOUN
gujaf-329	286	34	reporting	report	VERB
gujaf-329	286	35	quality	quality	NOUN
gujaf-329	286	36	and	and	CCONJ
gujaf-329	286	37	operating	operate	VERB
gujaf-329	286	38	cash	cash	NOUN
gujaf-329	286	39	flow	flow	NOUN
gujaf-329	286	40	dependent	dependent	ADJ
gujaf-329	286	41	variable	variable	NOUN
gujaf-329	286	42	:	:	PUNCT
gujaf-329	286	43	cash	cash	NOUN
gujaf-329	286	44	flows	flow	VERB
gujaf-329	286	45	independent	independent	ADJ
gujaf-329	286	46	variables	variable	NOUN
gujaf-329	286	47	(	(	PUNCT
gujaf-329	286	48	1	1	X
gujaf-329	286	49	)	)	PUNCT
gujaf-329	286	50	fixed	fix	VERB
gujaf-329	286	51	effects	effect	NOUN
gujaf-329	286	52	coefficients	coefficient	NOUN
gujaf-329	286	53	(	(	PUNCT
gujaf-329	286	54	standard	standard	ADJ
gujaf-329	286	55	errors	error	NOUN
gujaf-329	286	56	)	)	PUNCT
gujaf-329	286	57	(	(	PUNCT
gujaf-329	286	58	2	2	X
gujaf-329	286	59	)	)	PUNCT
gujaf-329	286	60	random	random	ADJ
gujaf-329	286	61	effects	effect	NOUN
gujaf-329	286	62	coefficients	coefficient	NOUN
gujaf-329	286	63	(	(	PUNCT
gujaf-329	286	64	standard	standard	ADJ
gujaf-329	286	65	errors	error	NOUN
gujaf-329	286	66	)	)	PUNCT
gujaf-329	286	67	material	material	NOUN
gujaf-329	286	68	disclosure	disclosure	NOUN
gujaf-329	286	69	quality	quality	NOUN
gujaf-329	286	70	1711575	1711575	NUM
gujaf-329	286	71	*	*	PUNCT
gujaf-329	286	72	*	*	PUNCT
gujaf-329	286	73	.1032272	.1032272	PUNCT
gujaf-329	286	74	*	*	PUNCT
gujaf-329	286	75	*	*	PUNCT
gujaf-329	286	76	(	(	PUNCT
gujaf-329	286	77	.0352969	.0352969	PROPN
gujaf-329	286	78	)	)	PUNCT
gujaf-329	286	79	(	(	PUNCT
gujaf-329	286	80	.0345307	.0345307	PROPN
gujaf-329	286	81	)	)	PUNCT
gujaf-329	286	82	energy	energy	NOUN
gujaf-329	286	83	disclosure	disclosure	NOUN
gujaf-329	286	84	quality	quality	NOUN
gujaf-329	286	85	-.0143325	-.0143325	PROPN
gujaf-329	286	86	.1161166	.1161166	PROPN
gujaf-329	287	1	*	*	PUNCT
gujaf-329	287	2	*	*	PUNCT
gujaf-329	287	3	(	(	PUNCT
gujaf-329	287	4	.2990797	.2990797	PROPN
gujaf-329	287	5	)	)	PUNCT
gujaf-329	287	6	(	(	PUNCT
gujaf-329	287	7	.0385017	.0385017	X
gujaf-329	287	8	)	)	PUNCT
gujaf-329	287	9	water	water	NOUN
gujaf-329	287	10	disclosure	disclosure	NOUN
gujaf-329	287	11	quality	quality	NOUN
gujaf-329	287	12	-.1746602	-.1746602	PUNCT
gujaf-329	287	13	-.0587739	-.0587739	X
gujaf-329	287	14	(	(	PUNCT
gujaf-329	287	15	.3091421	.3091421	PROPN
gujaf-329	287	16	)	)	PUNCT
gujaf-329	287	17	(	(	PUNCT
gujaf-329	287	18	.1190258	.1190258	NOUN
gujaf-329	287	19	)	)	PUNCT
gujaf-329	287	20	product	product	NOUN
gujaf-329	287	21	&	&	CCONJ
gujaf-329	287	22	services	service	NOUN
gujaf-329	287	23	disclosure	disclosure	NOUN
gujaf-329	287	24	quality	quality	NOUN
gujaf-329	287	25	.4250837	.4250837	PROPN
gujaf-329	287	26	*	*	PUNCT
gujaf-329	287	27	*	*	PUNCT
gujaf-329	288	1	*	*	PUNCT
gujaf-329	288	2	.3648939	.3648939	NOUN
gujaf-329	288	3	*	*	PUNCT
gujaf-329	288	4	*	*	PUNCT
gujaf-329	288	5	*	*	PUNCT
gujaf-329	288	6	(	(	PUNCT
gujaf-329	288	7	.2750272	.2750272	PROPN
gujaf-329	288	8	)	)	PUNCT
gujaf-329	288	9	(	(	PUNCT
gujaf-329	288	10	.0850721	.0850721	NOUN
gujaf-329	288	11	)	)	PUNCT
gujaf-329	288	12	total	total	ADJ
gujaf-329	288	13	assets	asset	NOUN
gujaf-329	288	14	.0095032	.0095032	NOUN
gujaf-329	288	15	*	*	PUNCT
gujaf-329	288	16	*	*	PUNCT
gujaf-329	288	17	.0128024	.0128024	NOUN
gujaf-329	288	18	*	*	PUNCT
gujaf-329	288	19	*	*	PUNCT
gujaf-329	288	20	*	*	PUNCT
gujaf-329	288	21	(	(	PUNCT
gujaf-329	288	22	.0047301	.0047301	PROPN
gujaf-329	288	23	)	)	PUNCT
gujaf-329	288	24	(	(	PUNCT
gujaf-329	288	25	.0034748	.0034748	NOUN
gujaf-329	288	26	)	)	PUNCT
gujaf-329	288	27	leverage	leverage	NOUN
gujaf-329	288	28	22,057	22,057	NUM
gujaf-329	288	29	25,448	25,448	NUM
gujaf-329	288	30	(	(	PUNCT
gujaf-329	288	31	575,461	575,461	NUM
gujaf-329	288	32	)	)	PUNCT
gujaf-329	288	33	(	(	PUNCT
gujaf-329	288	34	435,435	435,435	NUM
gujaf-329	288	35	)	)	PUNCT
gujaf-329	288	36	lnearning	lnearne	VERB
gujaf-329	288	37	666,665	666,665	NUM
gujaf-329	288	38	1.393e+06	1.393e+06	NUM
gujaf-329	288	39	*	*	NOUN
gujaf-329	288	40	*	*	PUNCT
gujaf-329	288	41	(	(	PUNCT
gujaf-329	288	42	821,920	821,920	NUM
gujaf-329	288	43	)	)	PUNCT
gujaf-329	288	44	(	(	PUNCT
gujaf-329	288	45	686,609	686,609	NUM
gujaf-329	288	46	)	)	PUNCT
gujaf-329	288	47	lnbvequity	lnbvequity	NOUN
gujaf-329	288	48	-857,019	-857,019	PUNCT
gujaf-329	288	49	-852,856	-852,856	SYM
gujaf-329	288	50	(	(	PUNCT
gujaf-329	288	51	959,773	959,773	NUM
gujaf-329	288	52	)	)	PUNCT
gujaf-329	288	53	(	(	PUNCT
gujaf-329	288	54	760,696	760,696	NUM
gujaf-329	288	55	)	)	PUNCT
gujaf-329	288	56	r	r	NOUN
gujaf-329	288	57	-	-	PUNCT
gujaf-329	288	58	square	square	ADJ
gujaf-329	288	59	0.0301	0.0301	NUM
gujaf-329	288	60	0.2248	0.2248	NUM
gujaf-329	288	61	wald	wald	X
gujaf-329	288	62	chi2	chi2	PROPN
gujaf-329	288	63	prob	prob	PROPN
gujaf-329	288	64	>	>	X
gujaf-329	288	65	chi2	chi2	PROPN
gujaf-329	288	66	1.25	1.25	NUM
gujaf-329	288	67	0.2771	0.2771	NUM
gujaf-329	288	68	13.55	13.55	NUM
gujaf-329	288	69	0.0000	0.0000	NUM
gujaf-329	288	70	const	const	NOUN
gujaf-329	288	71	-4.989962	-4.989962	NOUN
gujaf-329	288	72	*	*	PUNCT
gujaf-329	288	73	*	*	PUNCT
gujaf-329	288	74	*	*	PUNCT
gujaf-329	288	75	-6.428318	-6.428318	PUNCT
gujaf-329	288	76	*	*	PUNCT
gujaf-329	288	77	*	*	PUNCT
gujaf-329	288	78	*	*	PUNCT
gujaf-329	288	79	(	(	PUNCT
gujaf-329	288	80	.605511	.605511	PROPN
gujaf-329	288	81	)	)	PUNCT
gujaf-329	289	1	(	(	PUNCT
gujaf-329	289	2	1.175609	1.175609	NUM
gujaf-329	289	3	)	)	PUNCT
gujaf-329	289	4	observations	observation	NOUN
gujaf-329	289	5	:	:	PUNCT
gujaf-329	289	6	335	335	NUM
gujaf-329	289	7	number	number	NOUN
gujaf-329	289	8	of	of	ADP
gujaf-329	289	9	cid	cid	NOUN
gujaf-329	289	10	:	:	PUNCT
gujaf-329	289	11	47	47	NUM
gujaf-329	289	12	source	source	NOUN
gujaf-329	289	13	:	:	PUNCT
gujaf-329	289	14	author	author	NOUN
gujaf-329	289	15	’s	’s	PART
gujaf-329	289	16	computation	computation	NOUN
gujaf-329	289	17	using	use	VERB
gujaf-329	289	18	stata	stata	NOUN
gujaf-329	289	19	14	14	NUM
gujaf-329	289	20	,	,	PUNCT
gujaf-329	289	21	(	(	PUNCT
gujaf-329	289	22	2024	2024	NUM
gujaf-329	289	23	)	)	PUNCT
gujaf-329	289	24	.	.	PUNCT
gujaf-329	290	1	standard	standard	ADJ
gujaf-329	290	2	errors	error	NOUN
gujaf-329	290	3	in	in	ADP
gujaf-329	290	4	parentheses	parenthesis	NOUN
gujaf-329	290	5	*	*	PUNCT
gujaf-329	290	6	*	*	PUNCT
gujaf-329	290	7	*	*	PUNCT
gujaf-329	290	8	,	,	PUNCT
gujaf-329	290	9	*	*	PUNCT
gujaf-329	290	10	*	*	PUNCT
gujaf-329	290	11	and	and	CCONJ
gujaf-329	290	12	*	*	PUNCT
gujaf-329	290	13	denotes	denote	NOUN
gujaf-329	290	14	1	1	NUM
gujaf-329	290	15	%	%	NOUN
gujaf-329	290	16	,	,	PUNCT
gujaf-329	290	17	5	5	NUM
gujaf-329	290	18	%	%	NOUN
gujaf-329	290	19	and	and	CCONJ
gujaf-329	290	20	10	10	NUM
gujaf-329	290	21	%	%	NOUN
gujaf-329	290	22	level	level	NOUN
gujaf-329	290	23	of	of	ADP
gujaf-329	290	24	significance	significance	NOUN
gujaf-329	290	25	respectively	respectively	ADV
gujaf-329	290	26	table	table	NOUN
gujaf-329	290	27	6	6	NUM
gujaf-329	290	28	present	present	ADJ
gujaf-329	290	29	the	the	DET
gujaf-329	290	30	outcomes	outcome	NOUN
gujaf-329	290	31	of	of	ADP
gujaf-329	290	32	the	the	DET
gujaf-329	290	33	panel	panel	NOUN
gujaf-329	290	34	regression	regression	NOUN
gujaf-329	290	35	utilized	utilize	VERB
gujaf-329	290	36	to	to	PART
gujaf-329	290	37	assess	assess	VERB
gujaf-329	290	38	the	the	DET
gujaf-329	290	39	impact	impact	NOUN
gujaf-329	290	40	of	of	ADP
gujaf-329	290	41	environmental	environmental	ADJ
gujaf-329	290	42	information	information	NOUN
gujaf-329	290	43	disclosure	disclosure	NOUN
gujaf-329	290	44	quality	quality	NOUN
gujaf-329	290	45	on	on	ADP
gujaf-329	290	46	the	the	DET
gujaf-329	290	47	cash	cash	NOUN
gujaf-329	290	48	flow	flow	NOUN
gujaf-329	290	49	(	(	PUNCT
gujaf-329	290	50	ocf	ocf	PROPN
gujaf-329	290	51	)	)	PUNCT
gujaf-329	290	52	from	from	ADP
gujaf-329	290	53	operating	operate	VERB
gujaf-329	290	54	activities	activity	NOUN
gujaf-329	290	55	of	of	ADP
gujaf-329	290	56	listed	list	VERB
gujaf-329	290	57	companies	company	NOUN
gujaf-329	290	58	in	in	ADP
gujaf-329	290	59	nigeria	nigeria	PROPN
gujaf-329	290	60	.	.	PUNCT
gujaf-329	291	1	in	in	ADP
gujaf-329	291	2	this	this	DET
gujaf-329	291	3	analysis	analysis	NOUN
gujaf-329	291	4	ocf	ocf	NOUN
gujaf-329	291	5	represent	represent	VERB
gujaf-329	291	6	the	the	DET
gujaf-329	291	7	dv	dv	PROPN
gujaf-329	291	8	while	while	SCONJ
gujaf-329	291	9	sustainability	sustainability	NOUN
gujaf-329	291	10	information	information	NOUN
gujaf-329	291	11	quality	quality	NOUN
gujaf-329	291	12	of	of	ADP
gujaf-329	291	13	material	material	NOUN
gujaf-329	291	14	input	input	NOUN
gujaf-329	291	15	,	,	PUNCT
gujaf-329	291	16	energy	energy	NOUN
gujaf-329	291	17	used	use	VERB
gujaf-329	291	18	,	,	PUNCT
gujaf-329	291	19	water	water	NOUN
gujaf-329	291	20	consumption	consumption	NOUN
gujaf-329	291	21	management	management	NOUN
gujaf-329	291	22	,	,	PUNCT
gujaf-329	291	23	and	and	CCONJ
gujaf-329	291	24	product	product	NOUN
gujaf-329	291	25	and	and	CCONJ
gujaf-329	291	26	services	service	NOUN
gujaf-329	291	27	represent	represent	VERB
gujaf-329	291	28	the	the	DET
gujaf-329	291	29	iv	iv	NUM
gujaf-329	291	30	.	.	PUNCT
gujaf-329	292	1	also	also	ADV
gujaf-329	292	2	included	include	VERB
gujaf-329	292	3	in	in	ADP
gujaf-329	292	4	the	the	DET
gujaf-329	292	5	analysis	analysis	NOUN
gujaf-329	292	6	is	be	AUX
gujaf-329	292	7	the	the	DET
gujaf-329	292	8	theoretical	theoretical	ADJ
gujaf-329	292	9	and	and	CCONJ
gujaf-329	292	10	control	control	NOUN
gujaf-329	292	11	variables	variable	NOUN
gujaf-329	292	12	gusau	gusau	ADJ
gujaf-329	292	13	journal	journal	NOUN
gujaf-329	292	14	of	of	ADP
gujaf-329	292	15	accounting	accounting	NOUN
gujaf-329	292	16	and	and	CCONJ
gujaf-329	292	17	finance	finance	NOUN
gujaf-329	292	18	,	,	PUNCT
gujaf-329	292	19	vol	vol	NOUN
gujaf-329	292	20	.	.	PROPN
gujaf-329	292	21	5	5	NUM
gujaf-329	292	22	,	,	PUNCT
gujaf-329	292	23	issue	issue	NOUN
gujaf-329	292	24	2	2	NUM
gujaf-329	292	25	,	,	PUNCT
gujaf-329	292	26	october	october	PROPN
gujaf-329	292	27	,	,	PUNCT
gujaf-329	292	28	2024	2024	NUM
gujaf-329	292	29	103	103	NUM
gujaf-329	292	30	represented	represent	VERB
gujaf-329	292	31	in	in	ADP
gujaf-329	292	32	the	the	DET
gujaf-329	292	33	study	study	NOUN
gujaf-329	292	34	by	by	ADP
gujaf-329	292	35	earnings	earning	NOUN
gujaf-329	292	36	,	,	PUNCT
gujaf-329	292	37	book	book	NOUN
gujaf-329	292	38	value	value	NOUN
gujaf-329	292	39	of	of	ADP
gujaf-329	292	40	equity	equity	NOUN
gujaf-329	292	41	(	(	PUNCT
gujaf-329	292	42	bve	bve	PROPN
gujaf-329	292	43	)	)	PUNCT
gujaf-329	292	44	,	,	PUNCT
gujaf-329	292	45	leverage	leverage	NOUN
gujaf-329	292	46	,	,	PUNCT
gujaf-329	292	47	and	and	CCONJ
gujaf-329	292	48	total	total	ADJ
gujaf-329	292	49	assets	asset	NOUN
gujaf-329	292	50	respectively	respectively	ADV
gujaf-329	292	51	.	.	PUNCT
gujaf-329	293	1	analyzing	analyze	VERB
gujaf-329	293	2	the	the	DET
gujaf-329	293	3	results	result	NOUN
gujaf-329	293	4	of	of	ADP
gujaf-329	293	5	the	the	DET
gujaf-329	293	6	random	random	ADJ
gujaf-329	293	7	effects	effect	NOUN
gujaf-329	293	8	(	(	PUNCT
gujaf-329	293	9	re	re	NOUN
gujaf-329	293	10	)	)	PUNCT
gujaf-329	293	11	model	model	NOUN
gujaf-329	293	12	presented	present	VERB
gujaf-329	293	13	in	in	ADP
gujaf-329	293	14	column	column	NOUN
gujaf-329	293	15	2	2	NUM
gujaf-329	293	16	of	of	ADP
gujaf-329	293	17	table	table	NOUN
gujaf-329	293	18	6	6	NUM
gujaf-329	293	19	,	,	PUNCT
gujaf-329	293	20	quality	quality	NOUN
gujaf-329	293	21	of	of	ADP
gujaf-329	293	22	environmental	environmental	ADJ
gujaf-329	293	23	information	information	NOUN
gujaf-329	293	24	disclosure	disclosure	NOUN
gujaf-329	293	25	with	with	ADP
gujaf-329	293	26	regard	regard	NOUN
gujaf-329	293	27	to	to	ADP
gujaf-329	293	28	material	material	ADJ
gujaf-329	293	29	input	input	NOUN
gujaf-329	293	30	,	,	PUNCT
gujaf-329	293	31	energy	energy	NOUN
gujaf-329	293	32	used	use	VERB
gujaf-329	293	33	,	,	PUNCT
gujaf-329	293	34	and	and	CCONJ
gujaf-329	293	35	product	product	NOUN
gujaf-329	293	36	and	and	CCONJ
gujaf-329	293	37	services	service	NOUN
gujaf-329	293	38	,	,	PUNCT
gujaf-329	293	39	including	include	VERB
gujaf-329	293	40	earnings	earning	NOUN
gujaf-329	293	41	and	and	CCONJ
gujaf-329	293	42	total	total	ADJ
gujaf-329	293	43	assets	asset	NOUN
gujaf-329	293	44	,	,	PUNCT
gujaf-329	293	45	exhibit	exhibit	VERB
gujaf-329	293	46	positive	positive	ADJ
gujaf-329	293	47	and	and	CCONJ
gujaf-329	293	48	statistically	statistically	ADV
gujaf-329	293	49	significant	significant	ADJ
gujaf-329	293	50	relationships	relationship	NOUN
gujaf-329	293	51	with	with	ADP
gujaf-329	293	52	cash	cash	NOUN
gujaf-329	293	53	flow	flow	NOUN
gujaf-329	293	54	at	at	ADP
gujaf-329	293	55	5	5	NUM
gujaf-329	293	56	%	%	NOUN
gujaf-329	293	57	,	,	PUNCT
gujaf-329	293	58	5	5	NUM
gujaf-329	293	59	%	%	NOUN
gujaf-329	293	60	,	,	PUNCT
gujaf-329	293	61	1	1	NUM
gujaf-329	293	62	%	%	NOUN
gujaf-329	293	63	,	,	PUNCT
gujaf-329	293	64	5	5	NUM
gujaf-329	293	65	%	%	NOUN
gujaf-329	293	66	,	,	PUNCT
gujaf-329	293	67	and	and	CCONJ
gujaf-329	293	68	1	1	NUM
gujaf-329	293	69	%	%	NOUN
gujaf-329	293	70	los	los	PROPN
gujaf-329	293	71	,	,	PUNCT
gujaf-329	293	72	respectively	respectively	ADV
gujaf-329	293	73	.	.	PUNCT
gujaf-329	294	1	this	this	PRON
gujaf-329	294	2	implies	imply	VERB
gujaf-329	294	3	that	that	SCONJ
gujaf-329	294	4	disclosure	disclosure	NOUN
gujaf-329	294	5	of	of	ADP
gujaf-329	294	6	quality	quality	NOUN
gujaf-329	294	7	environmental	environmental	ADJ
gujaf-329	294	8	information	information	NOUN
gujaf-329	294	9	regarding	regard	VERB
gujaf-329	294	10	material	material	NOUN
gujaf-329	294	11	,	,	PUNCT
gujaf-329	294	12	energy	energy	NOUN
gujaf-329	294	13	,	,	PUNCT
gujaf-329	294	14	and	and	CCONJ
gujaf-329	294	15	product	product	NOUN
gujaf-329	294	16	and	and	CCONJ
gujaf-329	294	17	services	service	NOUN
gujaf-329	294	18	,	,	PUNCT
gujaf-329	294	19	including	include	VERB
gujaf-329	294	20	substantial	substantial	ADJ
gujaf-329	294	21	earnings	earning	NOUN
gujaf-329	294	22	and	and	CCONJ
gujaf-329	294	23	larger	large	ADJ
gujaf-329	294	24	total	total	ADJ
gujaf-329	294	25	assets	asset	NOUN
gujaf-329	294	26	,	,	PUNCT
gujaf-329	294	27	significantly	significantly	ADV
gujaf-329	294	28	impact	impact	VERB
gujaf-329	294	29	the	the	DET
gujaf-329	294	30	operating	operate	VERB
gujaf-329	294	31	cash	cash	NOUN
gujaf-329	294	32	flow	flow	NOUN
gujaf-329	294	33	of	of	ADP
gujaf-329	294	34	lmcn	lmcn	ADJ
gujaf-329	294	35	.	.	PUNCT
gujaf-329	295	1	leverage	leverage	NOUN
gujaf-329	295	2	yielded	yield	VERB
gujaf-329	295	3	a	a	DET
gujaf-329	295	4	positive	positive	ADJ
gujaf-329	295	5	effect	effect	NOUN
gujaf-329	295	6	on	on	ADP
gujaf-329	295	7	ocf	ocf	PROPN
gujaf-329	295	8	;	;	PUNCT
gujaf-329	295	9	however	however	ADV
gujaf-329	295	10	,	,	PUNCT
gujaf-329	295	11	the	the	DET
gujaf-329	295	12	positive	positive	ADJ
gujaf-329	295	13	effect	effect	NOUN
gujaf-329	295	14	is	be	AUX
gujaf-329	295	15	insignificant	insignificant	ADJ
gujaf-329	295	16	,	,	PUNCT
gujaf-329	295	17	suggesting	suggest	VERB
gujaf-329	295	18	that	that	SCONJ
gujaf-329	295	19	the	the	DET
gujaf-329	295	20	effect	effect	NOUN
gujaf-329	295	21	is	be	AUX
gujaf-329	295	22	not	not	PART
gujaf-329	295	23	statistically	statistically	ADV
gujaf-329	295	24	justified	justify	VERB
gujaf-329	295	25	.	.	PUNCT
gujaf-329	296	1	table	table	NOUN
gujaf-329	296	2	7	7	NUM
gujaf-329	296	3	internal	internal	ADJ
gujaf-329	296	4	social	social	ADJ
gujaf-329	296	5	information	information	NOUN
gujaf-329	296	6	reporting	report	VERB
gujaf-329	296	7	quality	quality	NOUN
gujaf-329	296	8	and	and	CCONJ
gujaf-329	296	9	operating	operate	VERB
gujaf-329	296	10	cash	cash	NOUN
gujaf-329	296	11	flow	flow	NOUN
gujaf-329	296	12	dependent	dependent	ADJ
gujaf-329	296	13	variable	variable	NOUN
gujaf-329	296	14	:	:	PUNCT
gujaf-329	296	15	cash	cash	NOUN
gujaf-329	296	16	flows	flow	VERB
gujaf-329	296	17	independent	independent	ADJ
gujaf-329	296	18	variables	variable	NOUN
gujaf-329	296	19	(	(	PUNCT
gujaf-329	296	20	1	1	X
gujaf-329	296	21	)	)	PUNCT
gujaf-329	296	22	fixed	fix	VERB
gujaf-329	296	23	effects	effect	NOUN
gujaf-329	296	24	coefficients	coefficient	NOUN
gujaf-329	296	25	(	(	PUNCT
gujaf-329	296	26	standard	standard	ADJ
gujaf-329	296	27	errors	error	NOUN
gujaf-329	296	28	)	)	PUNCT
gujaf-329	296	29	(	(	PUNCT
gujaf-329	296	30	2	2	X
gujaf-329	296	31	)	)	PUNCT
gujaf-329	296	32	random	random	ADJ
gujaf-329	296	33	effects	effect	NOUN
gujaf-329	296	34	coefficients	coefficient	NOUN
gujaf-329	296	35	(	(	PUNCT
gujaf-329	296	36	standard	standard	ADJ
gujaf-329	296	37	errors	error	NOUN
gujaf-329	296	38	)	)	PUNCT
gujaf-329	296	39	labour	labour	NOUN
gujaf-329	296	40	/	/	SYM
gujaf-329	296	41	mgmt	mgmt	PROPN
gujaf-329	296	42	.	.	PUNCT
gujaf-329	297	1	disclosure	disclosure	NOUN
gujaf-329	297	2	quality	quality	NOUN
gujaf-329	297	3	-.2349847	-.2349847	PUNCT
gujaf-329	297	4	.6095078	.6095078	NOUN
gujaf-329	297	5	*	*	PUNCT
gujaf-329	297	6	*	*	PUNCT
gujaf-329	297	7	*	*	PUNCT
gujaf-329	297	8	(	(	PUNCT
gujaf-329	297	9	.288189	.288189	PROPN
gujaf-329	297	10	)	)	PUNCT
gujaf-329	297	11	(	(	PUNCT
gujaf-329	297	12	.1679628	.1679628	PROPN
gujaf-329	297	13	)	)	PUNCT
gujaf-329	297	14	occupt	occupt	ADJ
gujaf-329	297	15	/	/	SYM
gujaf-329	297	16	health	health	NOUN
gujaf-329	297	17	/	/	SYM
gujaf-329	297	18	safety	safety	NOUN
gujaf-329	297	19	disclosure	disclosure	NOUN
gujaf-329	297	20	quality	quality	NOUN
gujaf-329	297	21	-.1869606	-.1869606	PUNCT
gujaf-329	297	22	.2382765	.2382765	PROPN
gujaf-329	297	23	*	*	PUNCT
gujaf-329	297	24	*	*	PUNCT
gujaf-329	297	25	*	*	PUNCT
gujaf-329	297	26	(	(	PUNCT
gujaf-329	297	27	.1395529	.1395529	NUM
gujaf-329	297	28	)	)	PUNCT
gujaf-329	297	29	(	(	PUNCT
gujaf-329	297	30	.0778298	.0778298	NOUN
gujaf-329	297	31	)	)	PUNCT
gujaf-329	297	32	training	training	NOUN
gujaf-329	297	33	&	&	CCONJ
gujaf-329	297	34	education	education	NOUN
gujaf-329	297	35	disclosure	disclosure	NOUN
gujaf-329	297	36	quality	quality	NOUN
gujaf-329	297	37	.0789221	.0789221	X
gujaf-329	298	1	.0828732	.0828732	PROPN
gujaf-329	299	1	(	(	PUNCT
gujaf-329	299	2	.1581194	.1581194	PROPN
gujaf-329	299	3	)	)	PUNCT
gujaf-329	299	4	(	(	PUNCT
gujaf-329	299	5	.0920984	.0920984	PROPN
gujaf-329	299	6	)	)	PUNCT
gujaf-329	299	7	diversity	diversity	NOUN
gujaf-329	299	8	&	&	CCONJ
gujaf-329	299	9	equal	equal	ADJ
gujaf-329	299	10	opp	opp	PROPN
gujaf-329	299	11	.	.	PUNCT
gujaf-329	300	1	disclosure	disclosure	PROPN
gujaf-329	300	2	quality	quality	NOUN
gujaf-329	300	3	.2739055	.2739055	PROPN
gujaf-329	300	4	.1610603	.1610603	PROPN
gujaf-329	300	5	*	*	PUNCT
gujaf-329	300	6	*	*	PUNCT
gujaf-329	300	7	(	(	PUNCT
gujaf-329	300	8	.2330846	.2330846	PROPN
gujaf-329	300	9	)	)	PUNCT
gujaf-329	300	10	(	(	PUNCT
gujaf-329	300	11	.0267787	.0267787	NOUN
gujaf-329	300	12	)	)	PUNCT
gujaf-329	300	13	equal	equal	ADJ
gujaf-329	300	14	remuneration	remuneration	NOUN
gujaf-329	300	15	.0682258	.0682258	NOUN
gujaf-329	300	16	.0768362	.0768362	PROPN
gujaf-329	300	17	(	(	PUNCT
gujaf-329	300	18	.3183007	.3183007	NOUN
gujaf-329	300	19	)	)	PUNCT
gujaf-329	300	20	(	(	PUNCT
gujaf-329	300	21	.1618564	.1618564	PROPN
gujaf-329	300	22	)	)	PUNCT
gujaf-329	300	23	investment	investment	NOUN
gujaf-329	300	24	&	&	CCONJ
gujaf-329	300	25	procurement	procurement	NOUN
gujaf-329	300	26	disclosure	disclosure	PROPN
gujaf-329	300	27	quality	quality	NOUN
gujaf-329	301	1	.555734	.555734	PROPN
gujaf-329	301	2	.4733188	.4733188	PROPN
gujaf-329	302	1	*	*	PUNCT
gujaf-329	303	1	*	*	PUNCT
gujaf-329	303	2	*	*	PUNCT
gujaf-329	303	3	(	(	PUNCT
gujaf-329	303	4	.3045711	.3045711	PROPN
gujaf-329	303	5	)	)	PUNCT
gujaf-329	303	6	(	(	PUNCT
gujaf-329	303	7	.1558804	.1558804	PROPN
gujaf-329	303	8	)	)	PUNCT
gujaf-329	303	9	nondiscrimination	nondiscrimination	NOUN
gujaf-329	303	10	disclosure	disclosure	NOUN
gujaf-329	303	11	quality	quality	NOUN
gujaf-329	303	12	.5048133	.5048133	NOUN
gujaf-329	303	13	*	*	PUNCT
gujaf-329	303	14	*	*	PUNCT
gujaf-329	303	15	*	*	PUNCT
gujaf-329	303	16	.641382	.641382	PROPN
gujaf-329	303	17	*	*	PUNCT
gujaf-329	303	18	*	*	PUNCT
gujaf-329	303	19	*	*	PUNCT
gujaf-329	303	20	(	(	PUNCT
gujaf-329	303	21	.1280318	.1280318	PROPN
gujaf-329	303	22	)	)	PUNCT
gujaf-329	303	23	(	(	PUNCT
gujaf-329	303	24	.0812088	.0812088	NOUN
gujaf-329	303	25	)	)	PUNCT
gujaf-329	303	26	freedom	freedom	NOUN
gujaf-329	303	27	of	of	ADP
gujaf-329	303	28	ass	ass	PROPN
gujaf-329	303	29	.	.	PUNCT
gujaf-329	304	1	disclosure	disclosure	NOUN
gujaf-329	304	2	quality	quality	NOUN
gujaf-329	304	3	-.2014486	-.2014486	PUNCT
gujaf-329	304	4	.2002227	.2002227	PROPN
gujaf-329	304	5	*	*	PUNCT
gujaf-329	304	6	*	*	PUNCT
gujaf-329	304	7	(	(	PUNCT
gujaf-329	304	8	.1702487	.1702487	PROPN
gujaf-329	304	9	)	)	PUNCT
gujaf-329	304	10	(	(	PUNCT
gujaf-329	304	11	.0869688	.0869688	NOUN
gujaf-329	304	12	)	)	PUNCT
gujaf-329	304	13	child	child	NOUN
gujaf-329	304	14	labour	labour	NOUN
gujaf-329	304	15	disclosure	disclosure	NOUN
gujaf-329	304	16	quality	quality	NOUN
gujaf-329	304	17	-.278202	-.278202	PUNCT
gujaf-329	304	18	.2555041	.2555041	NOUN
gujaf-329	304	19	)	)	PUNCT
gujaf-329	305	1	*	*	PUNCT
gujaf-329	305	2	*	*	PUNCT
gujaf-329	305	3	(	(	PUNCT
gujaf-329	305	4	.2020735	.2020735	NOUN
gujaf-329	305	5	)	)	PUNCT
gujaf-329	305	6	(	(	PUNCT
gujaf-329	305	7	.1034846	.1034846	NOUN
gujaf-329	305	8	)	)	PUNCT
gujaf-329	305	9	employment	employment	NOUN
gujaf-329	305	10	disclosure	disclosure	NOUN
gujaf-329	305	11	quality	quality	NOUN
gujaf-329	305	12	.0991304	.0991304	PROPN
gujaf-329	305	13	.0021008	.0021008	PROPN
gujaf-329	305	14	(	(	PUNCT
gujaf-329	305	15	.1705075	.1705075	PROPN
gujaf-329	305	16	)	)	PUNCT
gujaf-329	305	17	(	(	PUNCT
gujaf-329	305	18	.0905909	.0905909	NOUN
gujaf-329	305	19	)	)	PUNCT
gujaf-329	305	20	lnearning	lnearne	VERB
gujaf-329	305	21	1.0544106	1.0544106	NUM
gujaf-329	305	22	1.3081206	1.3081206	NUM
gujaf-329	305	23	*	*	PUNCT
gujaf-329	305	24	*	*	PUNCT
gujaf-329	305	25	(	(	PUNCT
gujaf-329	305	26	767,353	767,353	NUM
gujaf-329	305	27	)	)	PUNCT
gujaf-329	305	28	(	(	PUNCT
gujaf-329	305	29	662,604	662,604	NUM
gujaf-329	305	30	)	)	PUNCT
gujaf-329	305	31	lnbvequity	lnbvequity	NOUN
gujaf-329	305	32	-104,429	-104,429	PROPN
gujaf-329	305	33	-777,547	-777,547	PUNCT
gujaf-329	305	34	(	(	PUNCT
gujaf-329	305	35	928,949	928,949	NUM
gujaf-329	305	36	)	)	PUNCT
gujaf-329	305	37	(	(	PUNCT
gujaf-329	305	38	741,316	741,316	NUM
gujaf-329	305	39	)	)	PUNCT
gujaf-329	305	40	leverage	leverage	NOUN
gujaf-329	305	41	105,314	105,314	NUM
gujaf-329	305	42	203,971	203,971	NUM
gujaf-329	305	43	(	(	PUNCT
gujaf-329	305	44	310,277	310,277	NUM
gujaf-329	305	45	)	)	PUNCT
gujaf-329	305	46	(	(	PUNCT
gujaf-329	305	47	273,620	273,620	NUM
gujaf-329	305	48	)	)	PUNCT
gujaf-329	305	49	total	total	ADJ
gujaf-329	305	50	asset	asset	NOUN
gujaf-329	305	51	.0102222	.0102222	PROPN
gujaf-329	305	52	*	*	PROPN
gujaf-329	305	53	*	*	PROPN
gujaf-329	305	54	.0104637	.0104637	PUNCT
gujaf-329	306	1	*	*	PUNCT
gujaf-329	306	2	*	*	PUNCT
gujaf-329	306	3	*	*	PUNCT
gujaf-329	306	4	gusau	gusau	ADJ
gujaf-329	306	5	journal	journal	NOUN
gujaf-329	306	6	of	of	ADP
gujaf-329	306	7	accounting	accounting	NOUN
gujaf-329	306	8	and	and	CCONJ
gujaf-329	306	9	finance	finance	NOUN
gujaf-329	306	10	,	,	PUNCT
gujaf-329	306	11	vol	vol	NOUN
gujaf-329	306	12	.	.	PROPN
gujaf-329	306	13	5	5	NUM
gujaf-329	306	14	,	,	PUNCT
gujaf-329	306	15	issue	issue	NOUN
gujaf-329	306	16	2	2	NUM
gujaf-329	306	17	,	,	PUNCT
gujaf-329	306	18	october	october	PROPN
gujaf-329	306	19	,	,	PUNCT
gujaf-329	306	20	2024	2024	NUM
gujaf-329	306	21	104	104	NUM
gujaf-329	306	22	(	(	PUNCT
gujaf-329	306	23	.0040545	.0040545	PROPN
gujaf-329	306	24	)	)	PUNCT
gujaf-329	306	25	(	(	PUNCT
gujaf-329	306	26	.0032347	.0032347	PROPN
gujaf-329	306	27	)	)	PUNCT
gujaf-329	306	28	r	r	NOUN
gujaf-329	306	29	-	-	PUNCT
gujaf-329	306	30	square	square	ADJ
gujaf-329	306	31	0.0285	0.0285	NUM
gujaf-329	306	32	0.3218	0.3218	NUM
gujaf-329	306	33	wald	wald	ADJ
gujaf-329	306	34	chi2	chi2	PROPN
gujaf-329	306	35	prob	prob	PROPN
gujaf-329	306	36	>	>	X
gujaf-329	306	37	chi2	chi2	PROPN
gujaf-329	306	38	41.69	41.69	NUM
gujaf-329	306	39	0.0001	0.0001	NUM
gujaf-329	306	40	11.72	11.72	NUM
gujaf-329	306	41	0.0000	0.0000	NUM
gujaf-329	306	42	constant	constant	ADJ
gujaf-329	306	43	-10.22101	-10.22101	PUNCT
gujaf-329	306	44	*	*	NOUN
gujaf-329	306	45	*	*	PUNCT
gujaf-329	306	46	*	*	PUNCT
gujaf-329	306	47	-15.42539	-15.42539	PUNCT
gujaf-329	307	1	*	*	PUNCT
gujaf-329	307	2	*	*	PUNCT
gujaf-329	307	3	*	*	PUNCT
gujaf-329	307	4	(	(	PUNCT
gujaf-329	307	5	.956421	.956421	PROPN
gujaf-329	307	6	)	)	PUNCT
gujaf-329	307	7	(	(	PUNCT
gujaf-329	307	8	3.529719	3.529719	NUM
gujaf-329	307	9	)	)	PUNCT
gujaf-329	307	10	observations	observation	NOUN
gujaf-329	307	11	335	335	NUM
gujaf-329	307	12	number	number	NOUN
gujaf-329	307	13	of	of	ADP
gujaf-329	307	14	cid	cid	NOUN
gujaf-329	307	15	47	47	NUM
gujaf-329	307	16	source	source	NOUN
gujaf-329	307	17	:	:	PUNCT
gujaf-329	307	18	author	author	NOUN
gujaf-329	307	19	’s	’s	PART
gujaf-329	307	20	computations	computation	NOUN
gujaf-329	307	21	using	use	VERB
gujaf-329	307	22	stata	stata	NOUN
gujaf-329	307	23	14	14	NUM
gujaf-329	307	24	,	,	PUNCT
gujaf-329	307	25	(	(	PUNCT
gujaf-329	307	26	2024	2024	NUM
gujaf-329	307	27	)	)	PUNCT
gujaf-329	307	28	.	.	PUNCT
gujaf-329	308	1	standard	standard	ADJ
gujaf-329	308	2	errors	error	NOUN
gujaf-329	308	3	in	in	ADP
gujaf-329	308	4	parentheses	parenthesis	NOUN
gujaf-329	308	5	*	*	PUNCT
gujaf-329	308	6	*	*	PUNCT
gujaf-329	308	7	*	*	PUNCT
gujaf-329	308	8	,	,	PUNCT
gujaf-329	308	9	*	*	PUNCT
gujaf-329	308	10	*	*	PUNCT
gujaf-329	308	11	and	and	CCONJ
gujaf-329	308	12	*	*	PUNCT
gujaf-329	308	13	denotes	denote	NOUN
gujaf-329	308	14	1	1	NUM
gujaf-329	308	15	%	%	NOUN
gujaf-329	308	16	,	,	PUNCT
gujaf-329	308	17	5	5	NUM
gujaf-329	308	18	%	%	NOUN
gujaf-329	308	19	and	and	CCONJ
gujaf-329	308	20	10	10	NUM
gujaf-329	308	21	%	%	NOUN
gujaf-329	308	22	level	level	NOUN
gujaf-329	308	23	of	of	ADP
gujaf-329	308	24	significance	significance	NOUN
gujaf-329	308	25	respectively	respectively	ADV
gujaf-329	308	26	table	table	NOUN
gujaf-329	308	27	7	7	NUM
gujaf-329	308	28	illustrates	illustrate	VERB
gujaf-329	308	29	the	the	DET
gujaf-329	308	30	outcomes	outcome	NOUN
gujaf-329	308	31	of	of	ADP
gujaf-329	308	32	the	the	DET
gujaf-329	308	33	panel	panel	NOUN
gujaf-329	308	34	regression	regression	NOUN
gujaf-329	308	35	analysis	analysis	NOUN
gujaf-329	308	36	performed	perform	VERB
gujaf-329	308	37	to	to	PART
gujaf-329	308	38	explore	explore	VERB
gujaf-329	308	39	the	the	DET
gujaf-329	308	40	impact	impact	NOUN
gujaf-329	308	41	of	of	ADP
gujaf-329	308	42	social	social	ADJ
gujaf-329	308	43	sustainability	sustainability	NOUN
gujaf-329	308	44	information	information	NOUN
gujaf-329	308	45	disclosure	disclosure	NOUN
gujaf-329	308	46	quality	quality	NOUN
gujaf-329	308	47	on	on	ADP
gujaf-329	308	48	the	the	DET
gujaf-329	308	49	ocf	ocf	NOUN
gujaf-329	308	50	of	of	ADP
gujaf-329	308	51	lmcn	lmcn	ADJ
gujaf-329	308	52	.	.	PUNCT
gujaf-329	309	1	in	in	ADP
gujaf-329	309	2	this	this	DET
gujaf-329	309	3	model	model	NOUN
gujaf-329	309	4	,	,	PUNCT
gujaf-329	309	5	ocf	ocf	PROPN
gujaf-329	309	6	serves	serve	VERB
gujaf-329	309	7	as	as	ADP
gujaf-329	309	8	the	the	DET
gujaf-329	309	9	dv	dv	PROPN
gujaf-329	309	10	,	,	PUNCT
gujaf-329	309	11	while	while	SCONJ
gujaf-329	309	12	social	social	ADJ
gujaf-329	309	13	sustainability	sustainability	NOUN
gujaf-329	309	14	information	information	NOUN
gujaf-329	309	15	quality	quality	NOUN
gujaf-329	309	16	of	of	ADP
gujaf-329	309	17	employment	employment	NOUN
gujaf-329	309	18	,	,	PUNCT
gujaf-329	309	19	labor	labor	NOUN
gujaf-329	309	20	/	/	SYM
gujaf-329	309	21	management	management	NOUN
gujaf-329	309	22	relations	relation	NOUN
gujaf-329	309	23	,	,	PUNCT
gujaf-329	309	24	occupation	occupation	NOUN
gujaf-329	309	25	,	,	PUNCT
gujaf-329	309	26	health	health	NOUN
gujaf-329	309	27	and	and	CCONJ
gujaf-329	309	28	safety	safety	NOUN
gujaf-329	309	29	,	,	PUNCT
gujaf-329	309	30	training	training	NOUN
gujaf-329	309	31	and	and	CCONJ
gujaf-329	309	32	education	education	NOUN
gujaf-329	309	33	,	,	PUNCT
gujaf-329	309	34	diversity	diversity	NOUN
gujaf-329	309	35	and	and	CCONJ
gujaf-329	309	36	equal	equal	ADJ
gujaf-329	309	37	opportunity	opportunity	NOUN
gujaf-329	309	38	,	,	PUNCT
gujaf-329	309	39	equal	equal	ADJ
gujaf-329	309	40	remuneration	remuneration	NOUN
gujaf-329	309	41	,	,	PUNCT
gujaf-329	309	42	investment	investment	NOUN
gujaf-329	309	43	and	and	CCONJ
gujaf-329	309	44	procurement	procurement	NOUN
gujaf-329	309	45	,	,	PUNCT
gujaf-329	309	46	non	non	NOUN
gujaf-329	309	47	-	-	NOUN
gujaf-329	309	48	discrimination	discrimination	NOUN
gujaf-329	309	49	,	,	PUNCT
gujaf-329	309	50	freedom	freedom	NOUN
gujaf-329	309	51	of	of	ADP
gujaf-329	309	52	association	association	NOUN
gujaf-329	309	53	,	,	PUNCT
gujaf-329	309	54	and	and	CCONJ
gujaf-329	309	55	child	child	NOUN
gujaf-329	309	56	labor	labor	NOUN
gujaf-329	309	57	constitutes	constitute	VERB
gujaf-329	309	58	the	the	DET
gujaf-329	309	59	iv	iv	NOUN
gujaf-329	309	60	.	.	PUNCT
gujaf-329	309	61	book	book	NOUN
gujaf-329	309	62	value	value	NOUN
gujaf-329	309	63	of	of	ADP
gujaf-329	309	64	equity	equity	NOUN
gujaf-329	309	65	(	(	PUNCT
gujaf-329	309	66	bve	bve	PROPN
gujaf-329	309	67	)	)	PUNCT
gujaf-329	309	68	,	,	PUNCT
gujaf-329	309	69	earnings	earning	NOUN
gujaf-329	309	70	,	,	PUNCT
gujaf-329	309	71	total	total	ADJ
gujaf-329	309	72	assets	asset	NOUN
gujaf-329	309	73	,	,	PUNCT
gujaf-329	309	74	and	and	CCONJ
gujaf-329	309	75	leverage	leverage	NOUN
gujaf-329	309	76	are	be	AUX
gujaf-329	309	77	utilized	utilize	VERB
gujaf-329	309	78	in	in	ADP
gujaf-329	309	79	the	the	DET
gujaf-329	309	80	study	study	NOUN
gujaf-329	309	81	to	to	PART
gujaf-329	309	82	represent	represent	VERB
gujaf-329	309	83	the	the	DET
gujaf-329	309	84	theoretical	theoretical	ADJ
gujaf-329	309	85	and	and	CCONJ
gujaf-329	309	86	control	control	NOUN
gujaf-329	309	87	variables	variable	NOUN
gujaf-329	309	88	respectively	respectively	ADV
gujaf-329	309	89	.	.	PUNCT
gujaf-329	310	1	random	random	ADJ
gujaf-329	310	2	effects	effect	NOUN
gujaf-329	310	3	(	(	PUNCT
gujaf-329	310	4	re	re	NOUN
gujaf-329	310	5	)	)	PUNCT
gujaf-329	310	6	result	result	NOUN
gujaf-329	310	7	,	,	PUNCT
gujaf-329	310	8	presented	present	VERB
gujaf-329	310	9	in	in	ADP
gujaf-329	310	10	column	column	NOUN
gujaf-329	310	11	2	2	NUM
gujaf-329	310	12	of	of	ADP
gujaf-329	310	13	table	table	NOUN
gujaf-329	310	14	7	7	NUM
gujaf-329	310	15	,	,	PUNCT
gujaf-329	310	16	reveal	reveal	VERB
gujaf-329	310	17	that	that	SCONJ
gujaf-329	310	18	quality	quality	NOUN
gujaf-329	310	19	of	of	ADP
gujaf-329	310	20	social	social	ADJ
gujaf-329	310	21	information	information	NOUN
gujaf-329	310	22	reporting	report	VERB
gujaf-329	310	23	concerning	concern	VERB
gujaf-329	310	24	labor	labor	NOUN
gujaf-329	310	25	/	/	SYM
gujaf-329	310	26	management	management	NOUN
gujaf-329	310	27	relations	relation	NOUN
gujaf-329	310	28	,	,	PUNCT
gujaf-329	310	29	occupation	occupation	NOUN
gujaf-329	310	30	,	,	PUNCT
gujaf-329	310	31	health	health	NOUN
gujaf-329	310	32	and	and	CCONJ
gujaf-329	310	33	safety	safety	NOUN
gujaf-329	310	34	,	,	PUNCT
gujaf-329	310	35	diversity	diversity	NOUN
gujaf-329	310	36	and	and	CCONJ
gujaf-329	310	37	equal	equal	ADJ
gujaf-329	310	38	opportunities	opportunity	NOUN
gujaf-329	310	39	,	,	PUNCT
gujaf-329	310	40	investment	investment	NOUN
gujaf-329	310	41	and	and	CCONJ
gujaf-329	310	42	procurement	procurement	NOUN
gujaf-329	310	43	,	,	PUNCT
gujaf-329	310	44	non	non	NOUN
gujaf-329	310	45	-	-	NOUN
gujaf-329	310	46	discrimination	discrimination	NOUN
gujaf-329	310	47	,	,	PUNCT
gujaf-329	310	48	freedom	freedom	NOUN
gujaf-329	310	49	of	of	ADP
gujaf-329	310	50	association	association	NOUN
gujaf-329	310	51	,	,	PUNCT
gujaf-329	310	52	and	and	CCONJ
gujaf-329	310	53	child	child	NOUN
gujaf-329	310	54	labor	labor	NOUN
gujaf-329	310	55	are	be	AUX
gujaf-329	310	56	significantly	significantly	ADV
gujaf-329	310	57	correlated	correlate	VERB
gujaf-329	310	58	with	with	ADP
gujaf-329	310	59	ocf	ocf	PROPN
gujaf-329	310	60	.	.	PUNCT
gujaf-329	311	1	from	from	ADP
gujaf-329	311	2	the	the	DET
gujaf-329	311	3	result	result	NOUN
gujaf-329	311	4	,	,	PUNCT
gujaf-329	311	5	it	it	PRON
gujaf-329	311	6	means	mean	VERB
gujaf-329	311	7	that	that	SCONJ
gujaf-329	311	8	disclosing	disclose	VERB
gujaf-329	311	9	quality	quality	NOUN
gujaf-329	311	10	social	social	ADJ
gujaf-329	311	11	information	information	NOUN
gujaf-329	311	12	in	in	ADP
gujaf-329	311	13	these	these	DET
gujaf-329	311	14	areas	area	NOUN
gujaf-329	311	15	of	of	ADP
gujaf-329	311	16	sustainability	sustainability	NOUN
gujaf-329	311	17	significantly	significantly	ADV
gujaf-329	311	18	contributes	contribute	VERB
gujaf-329	311	19	to	to	ADP
gujaf-329	311	20	larger	large	ADJ
gujaf-329	311	21	ocf	ocf	NOUN
gujaf-329	311	22	of	of	ADP
gujaf-329	311	23	the	the	DET
gujaf-329	311	24	companies	company	NOUN
gujaf-329	311	25	studied	study	VERB
gujaf-329	311	26	.	.	PUNCT
gujaf-329	312	1	however	however	ADV
gujaf-329	312	2	,	,	PUNCT
gujaf-329	312	3	quality	quality	NOUN
gujaf-329	312	4	of	of	ADP
gujaf-329	312	5	sustainability	sustainability	NOUN
gujaf-329	312	6	information	information	NOUN
gujaf-329	312	7	concerning	concern	VERB
gujaf-329	312	8	training	training	NOUN
gujaf-329	312	9	and	and	CCONJ
gujaf-329	312	10	education	education	NOUN
gujaf-329	312	11	,	,	PUNCT
gujaf-329	312	12	equal	equal	ADJ
gujaf-329	312	13	remuneration	remuneration	NOUN
gujaf-329	312	14	,	,	PUNCT
gujaf-329	312	15	and	and	CCONJ
gujaf-329	312	16	employment	employment	NOUN
gujaf-329	312	17	,	,	PUNCT
gujaf-329	312	18	as	as	ADV
gujaf-329	312	19	well	well	ADV
gujaf-329	312	20	as	as	ADP
gujaf-329	312	21	leverage	leverage	NOUN
gujaf-329	312	22	,	,	PUNCT
gujaf-329	312	23	yielded	yield	VERB
gujaf-329	312	24	positive	positive	ADJ
gujaf-329	312	25	association	association	NOUN
gujaf-329	312	26	,	,	PUNCT
gujaf-329	312	27	but	but	CCONJ
gujaf-329	312	28	the	the	DET
gujaf-329	312	29	relation	relation	NOUN
gujaf-329	312	30	is	be	AUX
gujaf-329	312	31	insignificant	insignificant	ADJ
gujaf-329	312	32	with	with	ADP
gujaf-329	312	33	cash	cash	NOUN
gujaf-329	312	34	flow	flow	NOUN
gujaf-329	312	35	.	.	PUNCT
gujaf-329	313	1	the	the	DET
gujaf-329	313	2	book	book	NOUN
gujaf-329	313	3	value	value	NOUN
gujaf-329	313	4	of	of	ADP
gujaf-329	313	5	equity	equity	NOUN
gujaf-329	313	6	(	(	PUNCT
gujaf-329	313	7	bve	bve	PROPN
gujaf-329	313	8	)	)	PUNCT
gujaf-329	313	9	has	have	VERB
gujaf-329	313	10	an	an	DET
gujaf-329	313	11	insignificant	insignificant	ADJ
gujaf-329	313	12	negative	negative	ADJ
gujaf-329	313	13	relationship	relationship	NOUN
gujaf-329	313	14	with	with	ADP
gujaf-329	313	15	ocf	ocf	PROPN
gujaf-329	313	16	.	.	PUNCT
gujaf-329	314	1	model	model	PROPN
gujaf-329	314	2	diagnostic	diagnostic	ADJ
gujaf-329	314	3	results	result	NOUN
gujaf-329	314	4	indicate	indicate	VERB
gujaf-329	314	5	p=0.000	p=0.000	NOUN
gujaf-329	314	6	,	,	PUNCT
gujaf-329	314	7	r2=32	r2=32	VERB
gujaf-329	314	8	%	%	NOUN
gujaf-329	314	9	and	and	CCONJ
gujaf-329	314	10	a	a	DET
gujaf-329	314	11	wald	wald	NOUN
gujaf-329	314	12	-	-	PROPN
gujaf-329	314	13	x2	x2	PROPN
gujaf-329	314	14	=	=	NOUN
gujaf-329	314	15	11.72	11.72	NUM
gujaf-329	314	16	,	,	PUNCT
gujaf-329	314	17	this	this	PRON
gujaf-329	314	18	suggests	suggest	VERB
gujaf-329	314	19	that	that	SCONJ
gujaf-329	314	20	the	the	DET
gujaf-329	314	21	model	model	NOUN
gujaf-329	314	22	together	together	ADV
gujaf-329	314	23	is	be	AUX
gujaf-329	314	24	jointly	jointly	ADV
gujaf-329	314	25	significant	significant	ADJ
gujaf-329	314	26	and	and	CCONJ
gujaf-329	314	27	show	show	VERB
gujaf-329	314	28	a	a	DET
gujaf-329	314	29	good	good	ADJ
gujaf-329	314	30	fit	fit	NOUN
gujaf-329	314	31	.	.	PUNCT
gujaf-329	315	1	discussion	discussion	NOUN
gujaf-329	315	2	of	of	ADP
gujaf-329	315	3	findings	finding	NOUN
gujaf-329	315	4	the	the	DET
gujaf-329	315	5	study	study	NOUN
gujaf-329	315	6	investigates	investigate	VERB
gujaf-329	315	7	the	the	DET
gujaf-329	315	8	impact	impact	NOUN
gujaf-329	315	9	of	of	ADP
gujaf-329	315	10	environmental	environmental	ADJ
gujaf-329	315	11	and	and	CCONJ
gujaf-329	315	12	social	social	ADJ
gujaf-329	315	13	information	information	NOUN
gujaf-329	315	14	disclosure	disclosure	NOUN
gujaf-329	315	15	quality	quality	NOUN
gujaf-329	315	16	(	(	PUNCT
gujaf-329	315	17	esdq	esdq	ADV
gujaf-329	315	18	)	)	PUNCT
gujaf-329	315	19	on	on	ADP
gujaf-329	315	20	the	the	DET
gujaf-329	315	21	cash	cash	NOUN
gujaf-329	315	22	flow	flow	NOUN
gujaf-329	315	23	from	from	ADP
gujaf-329	315	24	operating	operate	VERB
gujaf-329	315	25	activities	activity	NOUN
gujaf-329	315	26	of	of	ADP
gujaf-329	315	27	lmcn	lmcn	ADJ
gujaf-329	315	28	.	.	PUNCT
gujaf-329	316	1	the	the	DET
gujaf-329	316	2	analysis	analysis	NOUN
gujaf-329	316	3	delves	delve	VERB
gujaf-329	316	4	into	into	ADP
gujaf-329	316	5	two	two	NUM
gujaf-329	316	6	sustainability	sustainability	NOUN
gujaf-329	316	7	dimensions	dimension	NOUN
gujaf-329	316	8	—	—	PUNCT
gujaf-329	316	9	environmental	environmental	ADJ
gujaf-329	316	10	and	and	CCONJ
gujaf-329	316	11	social	social	ADJ
gujaf-329	316	12	—	—	PUNCT
gujaf-329	316	13	finding	finding	NOUN
gujaf-329	316	14	of	of	ADP
gujaf-329	316	15	the	the	DET
gujaf-329	316	16	two	two	NUM
gujaf-329	316	17	dimensions	dimension	NOUN
gujaf-329	316	18	are	be	AUX
gujaf-329	316	19	presented	present	VERB
gujaf-329	316	20	as	as	ADP
gujaf-329	316	21	follow	follow	NOUN
gujaf-329	316	22	:	:	PUNCT
gujaf-329	316	23	result	result	NOUN
gujaf-329	316	24	of	of	ADP
gujaf-329	316	25	material	material	ADJ
gujaf-329	316	26	input	input	NOUN
gujaf-329	316	27	information	information	NOUN
gujaf-329	316	28	reporting	report	VERB
gujaf-329	316	29	quality	quality	NOUN
gujaf-329	316	30	reveal	reveal	VERB
gujaf-329	316	31	a	a	DET
gujaf-329	316	32	significant	significant	ADJ
gujaf-329	316	33	positive	positive	ADJ
gujaf-329	316	34	impact	impact	NOUN
gujaf-329	316	35	(	(	PUNCT
gujaf-329	316	36	0.103	0.103	NUM
gujaf-329	316	37	)	)	PUNCT
gujaf-329	316	38	on	on	ADP
gujaf-329	316	39	cash	cash	NOUN
gujaf-329	316	40	flow	flow	NOUN
gujaf-329	316	41	from	from	ADP
gujaf-329	316	42	operating	operate	VERB
gujaf-329	316	43	activities	activity	NOUN
gujaf-329	316	44	at	at	ADP
gujaf-329	316	45	a	a	DET
gujaf-329	316	46	5	5	NUM
gujaf-329	316	47	%	%	NOUN
gujaf-329	316	48	los	los	PROPN
gujaf-329	316	49	.	.	PROPN
gujaf-329	317	1	from	from	ADP
gujaf-329	317	2	the	the	DET
gujaf-329	317	3	result	result	NOUN
gujaf-329	317	4	it	it	PRON
gujaf-329	317	5	is	be	AUX
gujaf-329	317	6	suggested	suggest	VERB
gujaf-329	317	7	that	that	SCONJ
gujaf-329	317	8	companies	company	NOUN
gujaf-329	317	9	that	that	PRON
gujaf-329	317	10	provide	provide	VERB
gujaf-329	317	11	higher	high	ADJ
gujaf-329	317	12	level	level	NOUN
gujaf-329	317	13	sustainability	sustainability	NOUN
gujaf-329	317	14	information	information	NOUN
gujaf-329	317	15	disclosure	disclosure	NOUN
gujaf-329	317	16	with	with	ADP
gujaf-329	317	17	regard	regard	NOUN
gujaf-329	317	18	to	to	ADP
gujaf-329	317	19	improvement	improvement	NOUN
gujaf-329	317	20	attained	attain	VERB
gujaf-329	317	21	in	in	ADP
gujaf-329	317	22	material	material	NOUN
gujaf-329	317	23	efficiency	efficiency	NOUN
gujaf-329	317	24	tend	tend	VERB
gujaf-329	317	25	to	to	PART
gujaf-329	317	26	experience	experience	VERB
gujaf-329	317	27	enhanced	enhance	VERB
gujaf-329	317	28	productivity	productivity	NOUN
gujaf-329	317	29	,	,	PUNCT
gujaf-329	317	30	which	which	PRON
gujaf-329	317	31	usually	usually	ADV
gujaf-329	317	32	attract	attract	VERB
gujaf-329	317	33	investors	investor	NOUN
gujaf-329	317	34	to	to	PART
gujaf-329	317	35	patronize	patronize	VERB
gujaf-329	317	36	the	the	DET
gujaf-329	317	37	equity	equity	NOUN
gujaf-329	317	38	of	of	ADP
gujaf-329	317	39	the	the	DET
gujaf-329	317	40	reporter	reporter	NOUN
gujaf-329	317	41	thereby	thereby	ADV
gujaf-329	317	42	improve	improve	VERB
gujaf-329	317	43	their	their	PRON
gujaf-329	317	44	operating	operate	VERB
gujaf-329	317	45	cash	cash	NOUN
gujaf-329	317	46	flow	flow	NOUN
gujaf-329	317	47	.	.	PUNCT
gujaf-329	318	1	in	in	ADP
gujaf-329	318	2	terms	term	NOUN
gujaf-329	318	3	of	of	ADP
gujaf-329	318	4	quality	quality	NOUN
gujaf-329	318	5	of	of	ADP
gujaf-329	318	6	energy	energy	NOUN
gujaf-329	318	7	information	information	NOUN
gujaf-329	318	8	disclosure	disclosure	NOUN
gujaf-329	318	9	,	,	PUNCT
gujaf-329	318	10	finding	find	VERB
gujaf-329	318	11	exhibits	exhibit	VERB
gujaf-329	318	12	a	a	DET
gujaf-329	318	13	significant	significant	ADJ
gujaf-329	318	14	positive	positive	ADJ
gujaf-329	318	15	connection	connection	NOUN
gujaf-329	318	16	with	with	ADP
gujaf-329	318	17	ocf	ocf	PROPN
gujaf-329	318	18	.	.	PUNCT
gujaf-329	319	1	this	this	DET
gujaf-329	319	2	result	result	NOUN
gujaf-329	319	3	implies	imply	VERB
gujaf-329	319	4	that	that	SCONJ
gujaf-329	319	5	investors	investor	NOUN
gujaf-329	319	6	and	and	CCONJ
gujaf-329	319	7	other	other	ADJ
gujaf-329	319	8	stakeholders	stakeholder	NOUN
gujaf-329	319	9	are	be	AUX
gujaf-329	319	10	adequately	adequately	ADV
gujaf-329	319	11	and	and	CCONJ
gujaf-329	319	12	gusau	gusau	ADJ
gujaf-329	319	13	journal	journal	NOUN
gujaf-329	319	14	of	of	ADP
gujaf-329	319	15	accounting	accounting	NOUN
gujaf-329	319	16	and	and	CCONJ
gujaf-329	319	17	finance	finance	NOUN
gujaf-329	319	18	,	,	PUNCT
gujaf-329	319	19	vol	vol	NOUN
gujaf-329	319	20	.	.	PROPN
gujaf-329	319	21	5	5	NUM
gujaf-329	319	22	,	,	PUNCT
gujaf-329	319	23	issue	issue	NOUN
gujaf-329	319	24	2	2	NUM
gujaf-329	319	25	,	,	PUNCT
gujaf-329	319	26	october	october	PROPN
gujaf-329	319	27	,	,	PUNCT
gujaf-329	319	28	2024	2024	NUM
gujaf-329	319	29	105	105	NUM
gujaf-329	319	30	timely	timely	ADV
gujaf-329	319	31	informed	inform	VERB
gujaf-329	319	32	regarding	regard	VERB
gujaf-329	319	33	energy	energy	NOUN
gujaf-329	319	34	conservation	conservation	NOUN
gujaf-329	319	35	initiative	initiative	NOUN
gujaf-329	319	36	of	of	ADP
gujaf-329	319	37	the	the	DET
gujaf-329	319	38	studied	study	VERB
gujaf-329	319	39	companies	company	NOUN
gujaf-329	319	40	.	.	PUNCT
gujaf-329	320	1	consequently	consequently	ADV
gujaf-329	320	2	,	,	PUNCT
gujaf-329	320	3	companies	company	NOUN
gujaf-329	320	4	are	be	AUX
gujaf-329	320	5	favored	favor	VERB
gujaf-329	320	6	vis	vis	X
gujaf-329	320	7	-	-	X
gujaf-329	320	8	à	à	X
gujaf-329	320	9	-	-	PUNCT
gujaf-329	320	10	vis	vis	X
gujaf-329	320	11	increased	increase	VERB
gujaf-329	320	12	patronage	patronage	NOUN
gujaf-329	320	13	which	which	PRON
gujaf-329	320	14	led	lead	VERB
gujaf-329	320	15	to	to	ADP
gujaf-329	320	16	enhanced	enhance	VERB
gujaf-329	320	17	ocf	ocf	PROPN
gujaf-329	320	18	.	.	PUNCT
gujaf-329	321	1	significant	significant	ADJ
gujaf-329	321	2	positive	positive	ADJ
gujaf-329	321	3	association	association	NOUN
gujaf-329	321	4	is	be	AUX
gujaf-329	321	5	found	find	VERB
gujaf-329	321	6	between	between	ADP
gujaf-329	321	7	quality	quality	NOUN
gujaf-329	321	8	of	of	ADP
gujaf-329	321	9	product	product	NOUN
gujaf-329	321	10	and	and	CCONJ
gujaf-329	321	11	service	service	NOUN
gujaf-329	321	12	sustainability	sustainability	NOUN
gujaf-329	321	13	information	information	NOUN
gujaf-329	321	14	disclosure	disclosure	NOUN
gujaf-329	321	15	and	and	CCONJ
gujaf-329	321	16	ocf	ocf	NOUN
gujaf-329	321	17	at	at	ADP
gujaf-329	321	18	a	a	DET
gujaf-329	321	19	5	5	NUM
gujaf-329	321	20	%	%	NOUN
gujaf-329	321	21	los	los	PROPN
gujaf-329	321	22	.	.	PUNCT
gujaf-329	322	1	this	this	PRON
gujaf-329	322	2	means	mean	VERB
gujaf-329	322	3	that	that	SCONJ
gujaf-329	322	4	holistic	holistic	ADJ
gujaf-329	322	5	sustainability	sustainability	NOUN
gujaf-329	322	6	disclosure	disclosure	NOUN
gujaf-329	322	7	concerning	concern	VERB
gujaf-329	322	8	changes	change	NOUN
gujaf-329	322	9	made	make	VERB
gujaf-329	322	10	to	to	ADP
gujaf-329	322	11	products	product	NOUN
gujaf-329	322	12	and	and	CCONJ
gujaf-329	322	13	processes	process	NOUN
gujaf-329	322	14	to	to	PART
gujaf-329	322	15	enhance	enhance	VERB
gujaf-329	322	16	productivity	productivity	NOUN
gujaf-329	322	17	and	and	CCONJ
gujaf-329	322	18	to	to	PART
gujaf-329	322	19	satisfy	satisfy	VERB
gujaf-329	322	20	sustainability	sustainability	NOUN
gujaf-329	322	21	criteria	criterion	NOUN
gujaf-329	322	22	often	often	ADV
gujaf-329	322	23	attract	attract	VERB
gujaf-329	322	24	investors	investor	NOUN
gujaf-329	322	25	and	and	CCONJ
gujaf-329	322	26	other	other	ADJ
gujaf-329	322	27	stakeholders	stakeholder	NOUN
gujaf-329	322	28	which	which	PRON
gujaf-329	322	29	potentially	potentially	ADV
gujaf-329	322	30	led	lead	VERB
gujaf-329	322	31	to	to	ADP
gujaf-329	322	32	higher	high	ADJ
gujaf-329	322	33	ocf	ocf	PROPN
gujaf-329	322	34	.	.	PUNCT
gujaf-329	323	1	contrary	contrary	ADJ
gujaf-329	323	2	to	to	ADP
gujaf-329	323	3	information	information	NOUN
gujaf-329	323	4	on	on	ADP
gujaf-329	323	5	material	material	ADJ
gujaf-329	323	6	input	input	NOUN
gujaf-329	323	7	,	,	PUNCT
gujaf-329	323	8	energy	energy	NOUN
gujaf-329	323	9	used	use	VERB
gujaf-329	323	10	and	and	CCONJ
gujaf-329	323	11	product	product	NOUN
gujaf-329	323	12	and	and	CCONJ
gujaf-329	323	13	service	service	NOUN
gujaf-329	323	14	disclosure	disclosure	NOUN
gujaf-329	323	15	,	,	PUNCT
gujaf-329	323	16	quality	quality	NOUN
gujaf-329	323	17	of	of	ADP
gujaf-329	323	18	information	information	NOUN
gujaf-329	323	19	disclosure	disclosure	NOUN
gujaf-329	323	20	regarding	regard	VERB
gujaf-329	323	21	water	water	NOUN
gujaf-329	323	22	management	management	NOUN
gujaf-329	323	23	reveals	reveal	VERB
gujaf-329	323	24	a	a	DET
gujaf-329	323	25	negative	negative	ADJ
gujaf-329	323	26	and	and	CCONJ
gujaf-329	323	27	insignificant	insignificant	ADJ
gujaf-329	323	28	relationship	relationship	NOUN
gujaf-329	323	29	with	with	ADP
gujaf-329	323	30	ocf	ocf	PROPN
gujaf-329	323	31	.	.	PUNCT
gujaf-329	324	1	this	this	PRON
gujaf-329	324	2	implies	imply	VERB
gujaf-329	324	3	that	that	SCONJ
gujaf-329	324	4	water	water	NOUN
gujaf-329	324	5	management	management	NOUN
gujaf-329	324	6	information	information	NOUN
gujaf-329	324	7	disclosure	disclosure	NOUN
gujaf-329	324	8	appears	appear	VERB
gujaf-329	324	9	too	too	ADV
gujaf-329	324	10	complex	complex	ADJ
gujaf-329	324	11	,	,	PUNCT
gujaf-329	324	12	unreadable	unreadable	ADJ
gujaf-329	324	13	and	and	CCONJ
gujaf-329	324	14	less	less	ADV
gujaf-329	324	15	attractive	attractive	ADJ
gujaf-329	324	16	to	to	ADP
gujaf-329	324	17	the	the	DET
gujaf-329	324	18	user	user	NOUN
gujaf-329	324	19	which	which	PRON
gujaf-329	324	20	led	lead	VERB
gujaf-329	324	21	to	to	ADP
gujaf-329	324	22	market	market	NOUN
gujaf-329	324	23	competitive	competitive	ADJ
gujaf-329	324	24	setback	setback	NOUN
gujaf-329	324	25	that	that	PRON
gujaf-329	324	26	adversely	adversely	ADV
gujaf-329	324	27	affect	affect	VERB
gujaf-329	324	28	company	company	NOUN
gujaf-329	324	29	financial	financial	ADJ
gujaf-329	324	30	success	success	NOUN
gujaf-329	324	31	indicated	indicate	VERB
gujaf-329	324	32	in	in	ADP
gujaf-329	324	33	the	the	DET
gujaf-329	324	34	downward	downward	ADJ
gujaf-329	324	35	trend	trend	NOUN
gujaf-329	324	36	ocf	ocf	PROPN
gujaf-329	324	37	.	.	PUNCT
gujaf-329	325	1	concerning	concern	VERB
gujaf-329	325	2	quality	quality	NOUN
gujaf-329	325	3	of	of	ADP
gujaf-329	325	4	social	social	ADJ
gujaf-329	325	5	information	information	NOUN
gujaf-329	325	6	indicators	indicator	NOUN
gujaf-329	325	7	,	,	PUNCT
gujaf-329	325	8	disclosure	disclosure	NOUN
gujaf-329	325	9	regarding	regard	VERB
gujaf-329	325	10	labour	labour	NOUN
gujaf-329	325	11	/	/	SYM
gujaf-329	325	12	management	management	NOUN
gujaf-329	325	13	information	information	NOUN
gujaf-329	325	14	,	,	PUNCT
gujaf-329	325	15	reveal	reveal	VERB
gujaf-329	325	16	that	that	SCONJ
gujaf-329	325	17	substantive	substantive	ADJ
gujaf-329	325	18	and	and	CCONJ
gujaf-329	325	19	informative	informative	ADJ
gujaf-329	325	20	disclosure	disclosure	NOUN
gujaf-329	325	21	practice	practice	NOUN
gujaf-329	325	22	indicating	indicate	VERB
gujaf-329	325	23	harmonious	harmonious	ADJ
gujaf-329	325	24	industrial	industrial	ADJ
gujaf-329	325	25	relation	relation	NOUN
gujaf-329	325	26	between	between	ADP
gujaf-329	325	27	workforce	workforce	NOUN
gujaf-329	325	28	and	and	CCONJ
gujaf-329	325	29	management	management	NOUN
gujaf-329	325	30	tend	tend	VERB
gujaf-329	325	31	to	to	PART
gujaf-329	325	32	favourably	favourably	ADV
gujaf-329	325	33	influence	influence	VERB
gujaf-329	325	34	financial	financial	ADJ
gujaf-329	325	35	performance	performance	NOUN
gujaf-329	325	36	of	of	ADP
gujaf-329	325	37	companies	company	NOUN
gujaf-329	325	38	that	that	PRON
gujaf-329	325	39	embrace	embrace	VERB
gujaf-329	325	40	such	such	ADJ
gujaf-329	325	41	social	social	ADJ
gujaf-329	325	42	sustainability	sustainability	NOUN
gujaf-329	325	43	friendly	friendly	ADJ
gujaf-329	325	44	practice	practice	NOUN
gujaf-329	325	45	(	(	PUNCT
gujaf-329	325	46	hongming	hongming	NOUN
gujaf-329	325	47	,	,	PUNCT
gujaf-329	325	48	et	et	PROPN
gujaf-329	325	49	al	al	PROPN
gujaf-329	325	50	.	.	PROPN
gujaf-329	325	51	,	,	PUNCT
gujaf-329	325	52	2020	2020	NUM
gujaf-329	325	53	)	)	PUNCT
gujaf-329	325	54	.	.	PUNCT
gujaf-329	326	1	similar	similar	ADJ
gujaf-329	326	2	to	to	ADP
gujaf-329	326	3	labour	labour	PROPN
gujaf-329	326	4	information	information	NOUN
gujaf-329	326	5	disclosure	disclosure	NOUN
gujaf-329	326	6	,	,	PUNCT
gujaf-329	326	7	sustainability	sustainability	NOUN
gujaf-329	326	8	disclosure	disclosure	NOUN
gujaf-329	326	9	quality	quality	NOUN
gujaf-329	326	10	of	of	ADP
gujaf-329	326	11	ohs	ohs	PROPN
gujaf-329	326	12	yielded	yield	VERB
gujaf-329	326	13	a	a	DET
gujaf-329	326	14	positive	positive	ADJ
gujaf-329	326	15	relationship	relationship	NOUN
gujaf-329	326	16	with	with	ADP
gujaf-329	326	17	ocf	ocf	NOUN
gujaf-329	326	18	at	at	ADP
gujaf-329	326	19	1	1	NUM
gujaf-329	326	20	%	%	NOUN
gujaf-329	326	21	los	los	PROPN
gujaf-329	326	22	.	.	PUNCT
gujaf-329	327	1	this	this	PRON
gujaf-329	327	2	denote	denote	VERB
gujaf-329	327	3	that	that	DET
gujaf-329	327	4	disclosure	disclosure	NOUN
gujaf-329	327	5	of	of	ADP
gujaf-329	327	6	relevant	relevant	ADJ
gujaf-329	327	7	fatalities	fatality	NOUN
gujaf-329	327	8	related	relate	VERB
gujaf-329	327	9	information	information	NOUN
gujaf-329	327	10	such	such	ADJ
gujaf-329	327	11	as	as	ADP
gujaf-329	327	12	severe	severe	ADJ
gujaf-329	327	13	workplace	workplace	NOUN
gujaf-329	327	14	injuries	injury	NOUN
gujaf-329	327	15	,	,	PUNCT
gujaf-329	327	16	and	and	CCONJ
gujaf-329	327	17	road	road	NOUN
gujaf-329	327	18	traffic	traffic	NOUN
gujaf-329	327	19	accidents	accident	NOUN
gujaf-329	327	20	tend	tend	VERB
gujaf-329	327	21	to	to	PART
gujaf-329	327	22	earn	earn	VERB
gujaf-329	327	23	the	the	DET
gujaf-329	327	24	reporter	reporter	NOUN
gujaf-329	327	25	trust	trust	NOUN
gujaf-329	327	26	and	and	CCONJ
gujaf-329	327	27	confidence	confidence	NOUN
gujaf-329	327	28	of	of	ADP
gujaf-329	327	29	investors	investor	NOUN
gujaf-329	327	30	that	that	PRON
gujaf-329	327	31	positively	positively	ADV
gujaf-329	327	32	improve	improve	VERB
gujaf-329	327	33	their	their	PRON
gujaf-329	327	34	financial	financial	ADJ
gujaf-329	327	35	performance	performance	NOUN
gujaf-329	327	36	(	(	PUNCT
gujaf-329	327	37	laskar	laskar	PROPN
gujaf-329	327	38	&	&	CCONJ
gujaf-329	327	39	maji	maji	PROPN
gujaf-329	327	40	,	,	PUNCT
gujaf-329	327	41	2018	2018	NUM
gujaf-329	327	42	)	)	PUNCT
gujaf-329	327	43	.	.	PUNCT
gujaf-329	328	1	quality	quality	NOUN
gujaf-329	328	2	of	of	ADP
gujaf-329	328	3	social	social	ADJ
gujaf-329	328	4	information	information	NOUN
gujaf-329	328	5	reporting	reporting	NOUN
gujaf-329	328	6	of	of	ADP
gujaf-329	328	7	diversity	diversity	NOUN
gujaf-329	328	8	and	and	CCONJ
gujaf-329	328	9	equal	equal	ADJ
gujaf-329	328	10	opportunities	opportunity	NOUN
gujaf-329	328	11	yielded	yield	VERB
gujaf-329	328	12	a	a	DET
gujaf-329	328	13	favourable	favourable	ADJ
gujaf-329	328	14	significant	significant	ADJ
gujaf-329	328	15	impact	impact	NOUN
gujaf-329	328	16	on	on	ADP
gujaf-329	328	17	ocf	ocf	PROPN
gujaf-329	328	18	.	.	PUNCT
gujaf-329	329	1	from	from	ADP
gujaf-329	329	2	this	this	DET
gujaf-329	329	3	finding	finding	NOUN
gujaf-329	329	4	it	it	PRON
gujaf-329	329	5	is	be	AUX
gujaf-329	329	6	deduced	deduce	VERB
gujaf-329	329	7	that	that	SCONJ
gujaf-329	329	8	the	the	DET
gujaf-329	329	9	recruitment	recruitment	NOUN
gujaf-329	329	10	policy	policy	NOUN
gujaf-329	329	11	of	of	ADP
gujaf-329	329	12	the	the	DET
gujaf-329	329	13	studied	study	VERB
gujaf-329	329	14	companies	company	NOUN
gujaf-329	329	15	follows	follow	VERB
gujaf-329	329	16	sound	sound	ADJ
gujaf-329	329	17	sustainability	sustainability	NOUN
gujaf-329	329	18	character	character	NOUN
gujaf-329	329	19	as	as	SCONJ
gujaf-329	329	20	it	it	PRON
gujaf-329	329	21	devoid	devoid	ADJ
gujaf-329	329	22	of	of	ADP
gujaf-329	329	23	ethnic	ethnic	ADJ
gujaf-329	329	24	,	,	PUNCT
gujaf-329	329	25	or	or	CCONJ
gujaf-329	329	26	religion	religion	NOUN
gujaf-329	329	27	bias	bias	NOUN
gujaf-329	329	28	.	.	PUNCT
gujaf-329	330	1	holistic	holistic	ADJ
gujaf-329	330	2	disclosure	disclosure	NOUN
gujaf-329	330	3	demonstrating	demonstrate	VERB
gujaf-329	330	4	this	this	DET
gujaf-329	330	5	achievement	achievement	NOUN
gujaf-329	330	6	usually	usually	ADV
gujaf-329	330	7	attract	attract	VERB
gujaf-329	330	8	capital	capital	NOUN
gujaf-329	330	9	fund	fund	NOUN
gujaf-329	330	10	of	of	ADP
gujaf-329	330	11	socially	socially	ADV
gujaf-329	330	12	responsible	responsible	ADJ
gujaf-329	330	13	investors	investor	NOUN
gujaf-329	330	14	because	because	SCONJ
gujaf-329	330	15	the	the	DET
gujaf-329	330	16	investor	investor	NOUN
gujaf-329	330	17	believe	believe	VERB
gujaf-329	330	18	that	that	SCONJ
gujaf-329	330	19	such	such	ADJ
gujaf-329	330	20	practice	practice	NOUN
gujaf-329	330	21	most	most	ADV
gujaf-329	330	22	often	often	ADV
gujaf-329	330	23	attracts	attract	VERB
gujaf-329	330	24	talented	talented	ADJ
gujaf-329	330	25	diverse	diverse	ADJ
gujaf-329	330	26	forces	force	NOUN
gujaf-329	330	27	which	which	PRON
gujaf-329	330	28	often	often	ADV
gujaf-329	330	29	time	time	VERB
gujaf-329	330	30	influence	influence	NOUN
gujaf-329	330	31	company	company	NOUN
gujaf-329	330	32	productivity	productivity	NOUN
gujaf-329	330	33	that	that	PRON
gujaf-329	330	34	result	result	VERB
gujaf-329	330	35	in	in	ADP
gujaf-329	330	36	better	well	ADJ
gujaf-329	330	37	financial	financial	ADJ
gujaf-329	330	38	success	success	NOUN
gujaf-329	330	39	(	(	PUNCT
gujaf-329	330	40	kalai	kalai	PROPN
gujaf-329	330	41	&	&	CCONJ
gujaf-329	330	42	sbais	sbais	PROPN
gujaf-329	330	43	,	,	PUNCT
gujaf-329	330	44	2019	2019	NUM
gujaf-329	330	45	)	)	PUNCT
gujaf-329	330	46	.	.	PUNCT
gujaf-329	331	1	as	as	ADP
gujaf-329	331	2	for	for	ADP
gujaf-329	331	3	investment	investment	NOUN
gujaf-329	331	4	and	and	CCONJ
gujaf-329	331	5	procurement	procurement	NOUN
gujaf-329	331	6	disclosure	disclosure	NOUN
gujaf-329	331	7	quality	quality	NOUN
gujaf-329	331	8	,	,	PUNCT
gujaf-329	331	9	finding	find	VERB
gujaf-329	331	10	exhibits	exhibit	VERB
gujaf-329	331	11	a	a	DET
gujaf-329	331	12	positive	positive	ADJ
gujaf-329	331	13	effect	effect	NOUN
gujaf-329	331	14	with	with	ADP
gujaf-329	331	15	ocf	ocf	NOUN
gujaf-329	331	16	at	at	ADP
gujaf-329	331	17	1	1	NUM
gujaf-329	331	18	%	%	NOUN
gujaf-329	331	19	los	los	PROPN
gujaf-329	331	20	.	.	PUNCT
gujaf-329	332	1	this	this	PRON
gujaf-329	332	2	means	mean	VERB
gujaf-329	332	3	that	that	SCONJ
gujaf-329	332	4	providing	provide	VERB
gujaf-329	332	5	satisfactory	satisfactory	ADJ
gujaf-329	332	6	sustainability	sustainability	NOUN
gujaf-329	332	7	information	information	NOUN
gujaf-329	332	8	concerning	concern	VERB
gujaf-329	332	9	contract	contract	NOUN
gujaf-329	332	10	and	and	CCONJ
gujaf-329	332	11	agreement	agreement	NOUN
gujaf-329	332	12	with	with	ADP
gujaf-329	332	13	third	third	ADJ
gujaf-329	332	14	parties	party	NOUN
gujaf-329	332	15	tend	tend	VERB
gujaf-329	332	16	to	to	PART
gujaf-329	332	17	earn	earn	VERB
gujaf-329	332	18	reporter	reporter	NOUN
gujaf-329	332	19	more	more	ADJ
gujaf-329	332	20	trust	trust	NOUN
gujaf-329	332	21	and	and	CCONJ
gujaf-329	332	22	confidence	confidence	NOUN
gujaf-329	332	23	of	of	ADP
gujaf-329	332	24	market	market	NOUN
gujaf-329	332	25	participants	participant	NOUN
gujaf-329	332	26	and	and	CCONJ
gujaf-329	332	27	investor	investor	NOUN
gujaf-329	332	28	which	which	PRON
gujaf-329	332	29	can	can	AUX
gujaf-329	332	30	translate	translate	VERB
gujaf-329	332	31	to	to	ADP
gujaf-329	332	32	enhanced	enhanced	ADJ
gujaf-329	332	33	financial	financial	ADJ
gujaf-329	332	34	success	success	NOUN
gujaf-329	332	35	(	(	PUNCT
gujaf-329	332	36	gift	gift	NOUN
gujaf-329	332	37	,	,	PUNCT
gujaf-329	332	38	et	et	PROPN
gujaf-329	332	39	al	al	PROPN
gujaf-329	332	40	.	.	PROPN
gujaf-329	332	41	,	,	PUNCT
gujaf-329	332	42	2021	2021	NUM
gujaf-329	332	43	)	)	PUNCT
gujaf-329	332	44	.	.	PUNCT
gujaf-329	333	1	furthermore	furthermore	ADV
gujaf-329	333	2	,	,	PUNCT
gujaf-329	333	3	quality	quality	NOUN
gujaf-329	333	4	of	of	ADP
gujaf-329	333	5	non	non	ADJ
gujaf-329	333	6	-	-	ADJ
gujaf-329	333	7	discrimination	discrimination	ADJ
gujaf-329	333	8	sustainability	sustainability	NOUN
gujaf-329	333	9	information	information	NOUN
gujaf-329	333	10	demonstrated	demonstrate	VERB
gujaf-329	333	11	a	a	DET
gujaf-329	333	12	positive	positive	ADJ
gujaf-329	333	13	and	and	CCONJ
gujaf-329	333	14	significant	significant	ADJ
gujaf-329	333	15	effect	effect	NOUN
gujaf-329	333	16	with	with	ADP
gujaf-329	333	17	ocf	ocf	NOUN
gujaf-329	333	18	at	at	ADP
gujaf-329	333	19	1	1	NUM
gujaf-329	333	20	%	%	NOUN
gujaf-329	333	21	los	los	PROPN
gujaf-329	333	22	.	.	PUNCT
gujaf-329	334	1	this	this	PRON
gujaf-329	334	2	implies	imply	VERB
gujaf-329	334	3	that	that	SCONJ
gujaf-329	334	4	social	social	ADJ
gujaf-329	334	5	sustainability	sustainability	NOUN
gujaf-329	334	6	disclosure	disclosure	NOUN
gujaf-329	334	7	demonstrating	demonstrate	VERB
gujaf-329	334	8	regard	regard	NOUN
gujaf-329	334	9	for	for	ADP
gujaf-329	334	10	human	human	ADJ
gujaf-329	334	11	right	right	NOUN
gujaf-329	334	12	and	and	CCONJ
gujaf-329	334	13	reflecting	reflect	VERB
gujaf-329	334	14	no	no	DET
gujaf-329	334	15	discrimination	discrimination	NOUN
gujaf-329	334	16	in	in	ADP
gujaf-329	334	17	term	term	NOUN
gujaf-329	334	18	of	of	ADP
gujaf-329	334	19	sex	sex	NOUN
gujaf-329	334	20	,	,	PUNCT
gujaf-329	334	21	tribe	tribe	NOUN
gujaf-329	334	22	and	and	CCONJ
gujaf-329	334	23	profession	profession	NOUN
gujaf-329	334	24	may	may	AUX
gujaf-329	334	25	improve	improve	VERB
gujaf-329	334	26	company	company	NOUN
gujaf-329	334	27	’s	’s	PART
gujaf-329	334	28	financial	financial	ADJ
gujaf-329	334	29	performance	performance	NOUN
gujaf-329	334	30	(	(	PUNCT
gujaf-329	334	31	okudo	okudo	NOUN
gujaf-329	334	32	&	&	CCONJ
gujaf-329	334	33	amahalu	amahalu	PROPN
gujaf-329	334	34	,	,	PUNCT
gujaf-329	334	35	2023	2023	NUM
gujaf-329	334	36	)	)	PUNCT
gujaf-329	334	37	.	.	PUNCT
gujaf-329	335	1	concerning	concern	VERB
gujaf-329	335	2	freedom	freedom	NOUN
gujaf-329	335	3	of	of	ADP
gujaf-329	335	4	association	association	NOUN
gujaf-329	335	5	and	and	CCONJ
gujaf-329	335	6	collective	collective	ADJ
gujaf-329	335	7	bargaining	bargaining	NOUN
gujaf-329	335	8	social	social	ADJ
gujaf-329	335	9	information	information	NOUN
gujaf-329	335	10	reporting	report	VERB
gujaf-329	335	11	quality	quality	NOUN
gujaf-329	335	12	,	,	PUNCT
gujaf-329	335	13	the	the	DET
gujaf-329	335	14	result	result	NOUN
gujaf-329	335	15	shows	show	VERB
gujaf-329	335	16	a	a	DET
gujaf-329	335	17	statically	statically	ADV
gujaf-329	335	18	significant	significant	ADJ
gujaf-329	335	19	positive	positive	ADJ
gujaf-329	335	20	effect	effect	NOUN
gujaf-329	335	21	with	with	ADP
gujaf-329	335	22	ocf	ocf	NOUN
gujaf-329	335	23	at	at	ADP
gujaf-329	335	24	a	a	DET
gujaf-329	335	25	5	5	NUM
gujaf-329	335	26	%	%	NOUN
gujaf-329	335	27	los	los	PROPN
gujaf-329	335	28	.	.	PUNCT
gujaf-329	336	1	this	this	PRON
gujaf-329	336	2	mean	mean	VERB
gujaf-329	336	3	that	that	SCONJ
gujaf-329	336	4	disclosure	disclosure	NOUN
gujaf-329	336	5	of	of	ADP
gujaf-329	336	6	reliable	reliable	ADJ
gujaf-329	336	7	sustainability	sustainability	NOUN
gujaf-329	336	8	information	information	NOUN
gujaf-329	336	9	exposing	expose	VERB
gujaf-329	336	10	the	the	DET
gujaf-329	336	11	activities	activity	NOUN
gujaf-329	336	12	of	of	ADP
gujaf-329	336	13	suppliers	supplier	NOUN
gujaf-329	336	14	often	often	ADV
gujaf-329	336	15	influence	influence	VERB
gujaf-329	336	16	stakeholders	stakeholder	NOUN
gujaf-329	336	17	especially	especially	ADV
gujaf-329	336	18	socially	socially	ADV
gujaf-329	336	19	responsible	responsible	ADJ
gujaf-329	336	20	investors	investor	NOUN
gujaf-329	336	21	to	to	PART
gujaf-329	336	22	provide	provide	VERB
gujaf-329	336	23	financial	financial	ADJ
gujaf-329	336	24	capital	capital	NOUN
gujaf-329	336	25	for	for	ADP
gujaf-329	336	26	the	the	DET
gujaf-329	336	27	reporter	reporter	NOUN
gujaf-329	336	28	(	(	PUNCT
gujaf-329	336	29	alam	alam	PROPN
gujaf-329	336	30	&	&	CCONJ
gujaf-329	336	31	tariq	tariq	PROPN
gujaf-329	336	32	,	,	PUNCT
gujaf-329	336	33	2023	2023	NUM
gujaf-329	336	34	)	)	PUNCT
gujaf-329	336	35	.	.	PUNCT
gujaf-329	337	1	result	result	NOUN
gujaf-329	337	2	of	of	ADP
gujaf-329	337	3	child	child	NOUN
gujaf-329	337	4	labour	labour	ADJ
gujaf-329	337	5	social	social	ADJ
gujaf-329	337	6	information	information	NOUN
gujaf-329	337	7	disclosure	disclosure	NOUN
gujaf-329	337	8	yielded	yield	VERB
gujaf-329	337	9	a	a	DET
gujaf-329	337	10	significant	significant	ADJ
gujaf-329	337	11	positive	positive	ADJ
gujaf-329	337	12	effect	effect	NOUN
gujaf-329	337	13	with	with	ADP
gujaf-329	337	14	ocf	ocf	NOUN
gujaf-329	337	15	at	at	ADP
gujaf-329	337	16	a	a	DET
gujaf-329	337	17	5	5	NUM
gujaf-329	337	18	%	%	NOUN
gujaf-329	337	19	los	los	PROPN
gujaf-329	337	20	.	.	PROPN
gujaf-329	337	21	relevant	relevant	ADJ
gujaf-329	337	22	sustainability	sustainability	NOUN
gujaf-329	337	23	disclosure	disclosure	NOUN
gujaf-329	337	24	demonstrating	demonstrate	VERB
gujaf-329	337	25	company	company	NOUN
gujaf-329	337	26	policies	policy	NOUN
gujaf-329	337	27	regarding	regard	VERB
gujaf-329	337	28	business	business	NOUN
gujaf-329	337	29	relation	relation	NOUN
gujaf-329	337	30	with	with	ADP
gujaf-329	337	31	supplier	supplier	NOUN
gujaf-329	337	32	involved	involve	VERB
gujaf-329	337	33	in	in	ADP
gujaf-329	337	34	child	child	NOUN
gujaf-329	337	35	labour	labour	NOUN
gujaf-329	337	36	activities	activity	NOUN
gujaf-329	337	37	may	may	AUX
gujaf-329	337	38	encourage	encourage	VERB
gujaf-329	337	39	market	market	NOUN
gujaf-329	337	40	participant	participant	NOUN
gujaf-329	337	41	to	to	PART
gujaf-329	337	42	patronize	patronize	VERB
gujaf-329	337	43	equity	equity	NOUN
gujaf-329	337	44	of	of	ADP
gujaf-329	337	45	the	the	DET
gujaf-329	337	46	reporter	reporter	NOUN
gujaf-329	337	47	thereby	thereby	ADV
gujaf-329	337	48	significantly	significantly	ADV
gujaf-329	337	49	improve	improve	VERB
gujaf-329	337	50	ocf	ocf	NOUN
gujaf-329	337	51	of	of	ADP
gujaf-329	337	52	the	the	DET
gujaf-329	337	53	reporting	reporting	NOUN
gujaf-329	337	54	company	company	NOUN
gujaf-329	337	55	.	.	PUNCT
gujaf-329	338	1	disclosure	disclosure	NOUN
gujaf-329	338	2	of	of	ADP
gujaf-329	338	3	substantive	substantive	ADJ
gujaf-329	338	4	,	,	PUNCT
gujaf-329	338	5	informative	informative	ADJ
gujaf-329	338	6	and	and	CCONJ
gujaf-329	338	7	precise	precise	ADJ
gujaf-329	338	8	environmental	environmental	ADJ
gujaf-329	338	9	and	and	CCONJ
gujaf-329	338	10	social	social	ADJ
gujaf-329	338	11	information	information	NOUN
gujaf-329	338	12	follows	follow	VERB
gujaf-329	338	13	stakeholder	stakeholder	NOUN
gujaf-329	338	14	theory	theory	NOUN
gujaf-329	338	15	.	.	PUNCT
gujaf-329	339	1	stakeholder	stakeholder	PROPN
gujaf-329	339	2	theory	theory	NOUN
gujaf-329	339	3	maintains	maintain	VERB
gujaf-329	339	4	that	that	SCONJ
gujaf-329	339	5	efficient	efficient	ADJ
gujaf-329	339	6	resource	resource	NOUN
gujaf-329	339	7	management	management	NOUN
gujaf-329	339	8	and	and	CCONJ
gujaf-329	339	9	better	well	ADJ
gujaf-329	339	10	production	production	NOUN
gujaf-329	339	11	practices	practice	NOUN
gujaf-329	339	12	that	that	PRON
gujaf-329	339	13	meet	meet	VERB
gujaf-329	339	14	the	the	DET
gujaf-329	339	15	yearning	yearning	NOUN
gujaf-329	339	16	of	of	ADP
gujaf-329	339	17	resource	resource	NOUN
gujaf-329	339	18	owner	owner	NOUN
gujaf-329	339	19	(	(	PUNCT
gujaf-329	339	20	investors	investor	NOUN
gujaf-329	339	21	and	and	CCONJ
gujaf-329	339	22	other	other	ADJ
gujaf-329	339	23	stakeholder	stakeholder	NOUN
gujaf-329	339	24	)	)	PUNCT
gujaf-329	339	25	gusau	gusau	ADJ
gujaf-329	339	26	journal	journal	NOUN
gujaf-329	339	27	of	of	ADP
gujaf-329	339	28	accounting	accounting	NOUN
gujaf-329	339	29	and	and	CCONJ
gujaf-329	339	30	finance	finance	NOUN
gujaf-329	339	31	,	,	PUNCT
gujaf-329	339	32	vol	vol	NOUN
gujaf-329	339	33	.	.	PROPN
gujaf-329	339	34	5	5	NUM
gujaf-329	339	35	,	,	PUNCT
gujaf-329	339	36	issue	issue	NOUN
gujaf-329	339	37	2	2	NUM
gujaf-329	339	38	,	,	PUNCT
gujaf-329	339	39	october	october	PROPN
gujaf-329	339	40	,	,	PUNCT
gujaf-329	339	41	2024	2024	NUM
gujaf-329	339	42	106	106	NUM
gujaf-329	339	43	and	and	CCONJ
gujaf-329	339	44	its	its	PRON
gujaf-329	339	45	substantive	substantive	ADJ
gujaf-329	339	46	disclosure	disclosure	NOUN
gujaf-329	339	47	tend	tend	VERB
gujaf-329	339	48	to	to	PART
gujaf-329	339	49	improve	improve	VERB
gujaf-329	339	50	companies	company	NOUN
gujaf-329	339	51	financial	financial	ADJ
gujaf-329	339	52	performance	performance	NOUN
gujaf-329	339	53	.	.	PUNCT
gujaf-329	340	1	the	the	DET
gujaf-329	340	2	findings	finding	NOUN
gujaf-329	340	3	of	of	ADP
gujaf-329	340	4	this	this	DET
gujaf-329	340	5	study	study	NOUN
gujaf-329	340	6	come	come	VERB
gujaf-329	340	7	to	to	PART
gujaf-329	340	8	confirm	confirm	VERB
gujaf-329	340	9	studies	study	NOUN
gujaf-329	340	10	of	of	ADP
gujaf-329	340	11	alam	alam	PROPN
gujaf-329	340	12	and	and	CCONJ
gujaf-329	340	13	tariq	tariq	PROPN
gujaf-329	340	14	,	,	PUNCT
gujaf-329	340	15	(	(	PUNCT
gujaf-329	340	16	2023	2023	NUM
gujaf-329	340	17	)	)	PUNCT
gujaf-329	340	18	;	;	PUNCT
gujaf-329	340	19	okudo	okudo	NOUN
gujaf-329	340	20	and	and	CCONJ
gujaf-329	340	21	amahalu	amahalu	PROPN
gujaf-329	340	22	,	,	PUNCT
gujaf-329	340	23	(	(	PUNCT
gujaf-329	340	24	2023	2023	NUM
gujaf-329	340	25	)	)	PUNCT
gujaf-329	340	26	;	;	PUNCT
gujaf-329	340	27	abdulsalam	abdulsalam	PROPN
gujaf-329	340	28	,	,	PUNCT
gujaf-329	340	29	(	(	PUNCT
gujaf-329	340	30	2022	2022	NUM
gujaf-329	340	31	)	)	PUNCT
gujaf-329	340	32	;	;	PUNCT
gujaf-329	340	33	gift	gift	NOUN
gujaf-329	340	34	,	,	PUNCT
gujaf-329	340	35	et	et	PROPN
gujaf-329	340	36	al	al	PROPN
gujaf-329	340	37	.	.	PROPN
gujaf-329	340	38	,	,	PUNCT
gujaf-329	340	39	(	(	PUNCT
gujaf-329	340	40	2021	2021	NUM
gujaf-329	340	41	)	)	PUNCT
gujaf-329	340	42	,	,	PUNCT
gujaf-329	340	43	hongming	hongming	NOUN
gujaf-329	340	44	,	,	PUNCT
gujaf-329	340	45	et	et	PROPN
gujaf-329	340	46	al	al	PROPN
gujaf-329	340	47	.	.	PROPN
gujaf-329	340	48	,	,	PUNCT
gujaf-329	340	49	(	(	PUNCT
gujaf-329	340	50	2020	2020	NUM
gujaf-329	340	51	)	)	PUNCT
gujaf-329	340	52	;	;	PUNCT
gujaf-329	340	53	kalai	kalai	PROPN
gujaf-329	340	54	and	and	CCONJ
gujaf-329	340	55	sbais	sbais	PROPN
gujaf-329	340	56	(	(	PUNCT
gujaf-329	340	57	2019	2019	NUM
gujaf-329	340	58	)	)	PUNCT
gujaf-329	340	59	,	,	PUNCT
gujaf-329	340	60	laskar	laskar	PROPN
gujaf-329	340	61	and	and	CCONJ
gujaf-329	340	62	maji	maji	PROPN
gujaf-329	340	63	,	,	PUNCT
gujaf-329	340	64	(	(	PUNCT
gujaf-329	340	65	2018	2018	NUM
gujaf-329	340	66	)	)	PUNCT
gujaf-329	340	67	and	and	CCONJ
gujaf-329	340	68	li	li	PROPN
gujaf-329	340	69	,	,	PUNCT
gujaf-329	340	70	et	et	PROPN
gujaf-329	340	71	al	al	PROPN
gujaf-329	340	72	.	.	PROPN
gujaf-329	340	73	,	,	PUNCT
gujaf-329	340	74	(	(	PUNCT
gujaf-329	340	75	2017	2017	NUM
gujaf-329	340	76	)	)	PUNCT
gujaf-329	340	77	which	which	PRON
gujaf-329	340	78	found	find	VERB
gujaf-329	340	79	positive	positive	ADJ
gujaf-329	340	80	connection	connection	NOUN
gujaf-329	340	81	between	between	ADP
gujaf-329	340	82	social	social	ADJ
gujaf-329	340	83	and	and	CCONJ
gujaf-329	340	84	environmental	environmental	ADJ
gujaf-329	340	85	information	information	NOUN
gujaf-329	340	86	disclosure	disclosure	NOUN
gujaf-329	340	87	quality	quality	NOUN
gujaf-329	340	88	and	and	CCONJ
gujaf-329	340	89	financial	financial	ADJ
gujaf-329	340	90	performance	performance	NOUN
gujaf-329	340	91	.	.	PUNCT
gujaf-329	341	1	their	their	PRON
gujaf-329	341	2	studies	study	NOUN
gujaf-329	341	3	uncover	uncover	VERB
gujaf-329	341	4	that	that	SCONJ
gujaf-329	341	5	investors	investor	NOUN
gujaf-329	341	6	and	and	CCONJ
gujaf-329	341	7	other	other	ADJ
gujaf-329	341	8	stakeholders	stakeholder	NOUN
gujaf-329	341	9	are	be	AUX
gujaf-329	341	10	most	most	ADV
gujaf-329	341	11	often	often	ADV
gujaf-329	341	12	attracted	attract	VERB
gujaf-329	341	13	to	to	ADP
gujaf-329	341	14	the	the	DET
gujaf-329	341	15	sustainability	sustainability	NOUN
gujaf-329	341	16	activities	activity	NOUN
gujaf-329	341	17	of	of	ADP
gujaf-329	341	18	the	the	DET
gujaf-329	341	19	reporter	reporter	NOUN
gujaf-329	341	20	of	of	ADP
gujaf-329	341	21	quality	quality	NOUN
gujaf-329	341	22	sustainability	sustainability	NOUN
gujaf-329	341	23	information	information	NOUN
gujaf-329	341	24	,	,	PUNCT
gujaf-329	341	25	consequently	consequently	ADV
gujaf-329	341	26	they	they	PRON
gujaf-329	341	27	accord	accord	VERB
gujaf-329	341	28	them	they	PRON
gujaf-329	341	29	confidence	confidence	NOUN
gujaf-329	341	30	,	,	PUNCT
gujaf-329	341	31	trust	trust	NOUN
gujaf-329	341	32	and	and	CCONJ
gujaf-329	341	33	increased	increase	VERB
gujaf-329	341	34	patronage	patronage	NOUN
gujaf-329	341	35	which	which	PRON
gujaf-329	341	36	in	in	ADP
gujaf-329	341	37	turn	turn	NOUN
gujaf-329	341	38	lead	lead	VERB
gujaf-329	341	39	to	to	ADP
gujaf-329	341	40	enhanced	enhance	VERB
gujaf-329	341	41	financial	financial	ADJ
gujaf-329	341	42	success	success	NOUN
gujaf-329	341	43	.	.	PUNCT
gujaf-329	342	1	however	however	ADV
gujaf-329	342	2	,	,	PUNCT
gujaf-329	342	3	result	result	NOUN
gujaf-329	342	4	of	of	ADP
gujaf-329	342	5	this	this	DET
gujaf-329	342	6	study	study	NOUN
gujaf-329	342	7	contradicts	contradict	VERB
gujaf-329	342	8	studies	study	NOUN
gujaf-329	342	9	of	of	ADP
gujaf-329	342	10	dewi	dewi	PROPN
gujaf-329	342	11	and	and	CCONJ
gujaf-329	342	12	widyawati	widyawati	PROPN
gujaf-329	342	13	,	,	PUNCT
gujaf-329	342	14	(	(	PUNCT
gujaf-329	342	15	2023	2023	NUM
gujaf-329	342	16	)	)	PUNCT
gujaf-329	342	17	,	,	PUNCT
gujaf-329	342	18	nwaigwe	nwaigwe	NOUN
gujaf-329	342	19	,	,	PUNCT
gujaf-329	342	20	et	et	PROPN
gujaf-329	342	21	al	al	PROPN
gujaf-329	342	22	.	.	PROPN
gujaf-329	342	23	,	,	PUNCT
gujaf-329	342	24	(	(	PUNCT
gujaf-329	342	25	2022	2022	NUM
gujaf-329	342	26	)	)	PUNCT
gujaf-329	342	27	;	;	PUNCT
gujaf-329	342	28	ching	ching	PROPN
gujaf-329	342	29	,	,	PUNCT
gujaf-329	342	30	et	et	PROPN
gujaf-329	342	31	al	al	PROPN
gujaf-329	342	32	.	.	PROPN
gujaf-329	342	33	,	,	PUNCT
gujaf-329	342	34	(	(	PUNCT
gujaf-329	342	35	2017	2017	NUM
gujaf-329	342	36	)	)	PUNCT
gujaf-329	342	37	and	and	CCONJ
gujaf-329	342	38	ameer	ameer	NOUN
gujaf-329	342	39	and	and	CCONJ
gujaf-329	342	40	othman	othman	ADJ
gujaf-329	342	41	(	(	PUNCT
gujaf-329	342	42	2012	2012	NUM
gujaf-329	342	43	)	)	PUNCT
gujaf-329	342	44	which	which	PRON
gujaf-329	342	45	uncover	uncover	VERB
gujaf-329	342	46	negative	negative	ADJ
gujaf-329	342	47	link	link	NOUN
gujaf-329	342	48	between	between	ADP
gujaf-329	342	49	esd	esd	PROPN
gujaf-329	342	50	quality	quality	NOUN
gujaf-329	342	51	and	and	CCONJ
gujaf-329	342	52	corporate	corporate	ADJ
gujaf-329	342	53	financial	financial	ADJ
gujaf-329	342	54	performance	performance	NOUN
gujaf-329	342	55	.	.	PUNCT
gujaf-329	343	1	other	other	ADJ
gujaf-329	343	2	factors	factor	NOUN
gujaf-329	343	3	investigated	investigate	VERB
gujaf-329	343	4	in	in	ADP
gujaf-329	343	5	this	this	DET
gujaf-329	343	6	study	study	NOUN
gujaf-329	343	7	such	such	ADJ
gujaf-329	343	8	as	as	ADP
gujaf-329	343	9	size	size	NOUN
gujaf-329	343	10	of	of	ADP
gujaf-329	343	11	the	the	DET
gujaf-329	343	12	companies	company	NOUN
gujaf-329	343	13	and	and	CCONJ
gujaf-329	343	14	earnings	earning	NOUN
gujaf-329	343	15	reveal	reveal	VERB
gujaf-329	343	16	positive	positive	ADJ
gujaf-329	343	17	and	and	CCONJ
gujaf-329	343	18	significant	significant	ADJ
gujaf-329	343	19	relationship	relationship	NOUN
gujaf-329	343	20	with	with	ADP
gujaf-329	343	21	ocf	ocf	NOUN
gujaf-329	343	22	at	at	ADP
gujaf-329	343	23	1	1	NUM
gujaf-329	343	24	%	%	NOUN
gujaf-329	343	25	,	,	PUNCT
gujaf-329	343	26	5	5	NUM
gujaf-329	343	27	%	%	NOUN
gujaf-329	343	28	,	,	PUNCT
gujaf-329	343	29	5	5	NUM
gujaf-329	343	30	%	%	NOUN
gujaf-329	343	31	and	and	CCONJ
gujaf-329	343	32	1	1	NUM
gujaf-329	343	33	%	%	NOUN
gujaf-329	343	34	los	los	PROPN
gujaf-329	343	35	.	.	PUNCT
gujaf-329	344	1	this	this	PRON
gujaf-329	344	2	implies	imply	VERB
gujaf-329	344	3	that	that	SCONJ
gujaf-329	344	4	larger	large	ADJ
gujaf-329	344	5	size	size	NOUN
gujaf-329	344	6	companies	company	NOUN
gujaf-329	344	7	and	and	CCONJ
gujaf-329	344	8	companies	company	NOUN
gujaf-329	344	9	with	with	ADP
gujaf-329	344	10	higher	high	ADJ
gujaf-329	344	11	earnings	earning	NOUN
gujaf-329	344	12	tend	tend	VERB
gujaf-329	344	13	to	to	PART
gujaf-329	344	14	invest	invest	VERB
gujaf-329	344	15	more	more	ADJ
gujaf-329	344	16	resources	resource	NOUN
gujaf-329	344	17	in	in	ADP
gujaf-329	344	18	social	social	ADJ
gujaf-329	344	19	and	and	CCONJ
gujaf-329	344	20	environmental	environmental	ADJ
gujaf-329	344	21	matters	matter	NOUN
gujaf-329	344	22	and	and	CCONJ
gujaf-329	344	23	substantively	substantively	ADV
gujaf-329	344	24	disclose	disclose	VERB
gujaf-329	344	25	it	it	PRON
gujaf-329	344	26	in	in	ADP
gujaf-329	344	27	the	the	DET
gujaf-329	344	28	annual	annual	ADJ
gujaf-329	344	29	report	report	NOUN
gujaf-329	344	30	,	,	PUNCT
gujaf-329	344	31	which	which	PRON
gujaf-329	344	32	in	in	ADP
gujaf-329	344	33	turn	turn	NOUN
gujaf-329	344	34	reward	reward	VERB
gujaf-329	344	35	them	they	PRON
gujaf-329	344	36	with	with	ADP
gujaf-329	344	37	better	well	ADJ
gujaf-329	344	38	and	and	CCONJ
gujaf-329	344	39	improved	improved	ADJ
gujaf-329	344	40	ocf	ocf	PROPN
gujaf-329	344	41	.	.	PUNCT
gujaf-329	345	1	leverage	leverage	NOUN
gujaf-329	345	2	reveals	reveal	VERB
gujaf-329	345	3	a	a	DET
gujaf-329	345	4	positive	positive	ADJ
gujaf-329	345	5	and	and	CCONJ
gujaf-329	345	6	non	non	ADJ
gujaf-329	345	7	-	-	ADJ
gujaf-329	345	8	significant	significant	ADJ
gujaf-329	345	9	relationship	relationship	NOUN
gujaf-329	345	10	with	with	ADP
gujaf-329	345	11	ocf	ocf	PROPN
gujaf-329	345	12	,	,	PUNCT
gujaf-329	345	13	suggesting	suggest	VERB
gujaf-329	345	14	that	that	SCONJ
gujaf-329	345	15	creditors	creditor	NOUN
gujaf-329	345	16	attach	attach	VERB
gujaf-329	345	17	less	less	ADJ
gujaf-329	345	18	importance	importance	NOUN
gujaf-329	345	19	to	to	ADP
gujaf-329	345	20	sustainability	sustainability	NOUN
gujaf-329	345	21	activities	activity	NOUN
gujaf-329	345	22	and	and	CCONJ
gujaf-329	345	23	disclosure	disclosure	NOUN
gujaf-329	345	24	when	when	SCONJ
gujaf-329	345	25	making	make	VERB
gujaf-329	345	26	investment	investment	NOUN
gujaf-329	345	27	decisions	decision	NOUN
gujaf-329	345	28	.	.	PUNCT
gujaf-329	346	1	the	the	DET
gujaf-329	346	2	theoretical	theoretical	ADJ
gujaf-329	346	3	variable	variable	NOUN
gujaf-329	346	4	of	of	ADP
gujaf-329	346	5	book	book	NOUN
gujaf-329	346	6	value	value	NOUN
gujaf-329	346	7	of	of	ADP
gujaf-329	346	8	equity	equity	NOUN
gujaf-329	346	9	(	(	PUNCT
gujaf-329	346	10	be	be	AUX
gujaf-329	346	11	)	)	PUNCT
gujaf-329	346	12	yielded	yield	VERB
gujaf-329	346	13	non	non	ADJ
gujaf-329	346	14	-	-	ADJ
gujaf-329	346	15	significant	significant	ADJ
gujaf-329	346	16	negative	negative	ADJ
gujaf-329	346	17	influence	influence	NOUN
gujaf-329	346	18	on	on	ADP
gujaf-329	346	19	the	the	DET
gujaf-329	346	20	association	association	NOUN
gujaf-329	346	21	between	between	ADP
gujaf-329	346	22	esdq	esdq	PROPN
gujaf-329	346	23	and	and	CCONJ
gujaf-329	346	24	ocf	ocf	PROPN
gujaf-329	346	25	.	.	PUNCT
gujaf-329	347	1	in	in	ADP
gujaf-329	347	2	summary	summary	NOUN
gujaf-329	347	3	,	,	PUNCT
gujaf-329	347	4	the	the	DET
gujaf-329	347	5	results	result	NOUN
gujaf-329	347	6	of	of	ADP
gujaf-329	347	7	this	this	DET
gujaf-329	347	8	research	research	NOUN
gujaf-329	347	9	work	work	NOUN
gujaf-329	347	10	demonstrated	demonstrate	VERB
gujaf-329	347	11	that	that	SCONJ
gujaf-329	347	12	the	the	DET
gujaf-329	347	13	quality	quality	NOUN
gujaf-329	347	14	of	of	ADP
gujaf-329	347	15	both	both	DET
gujaf-329	347	16	dimensions	dimension	NOUN
gujaf-329	347	17	of	of	ADP
gujaf-329	347	18	sustainability	sustainability	NOUN
gujaf-329	347	19	information	information	NOUN
gujaf-329	347	20	(	(	PUNCT
gujaf-329	347	21	environmental	environmental	ADJ
gujaf-329	347	22	and	and	CCONJ
gujaf-329	347	23	social	social	ADJ
gujaf-329	347	24	)	)	PUNCT
gujaf-329	347	25	disclosure	disclosure	NOUN
gujaf-329	347	26	significantly	significantly	ADV
gujaf-329	347	27	contributed	contribute	VERB
gujaf-329	347	28	to	to	ADP
gujaf-329	347	29	enhanced	enhanced	ADJ
gujaf-329	347	30	cash	cash	NOUN
gujaf-329	347	31	flow	flow	NOUN
gujaf-329	347	32	from	from	ADP
gujaf-329	347	33	the	the	DET
gujaf-329	347	34	operating	operate	VERB
gujaf-329	347	35	activities	activity	NOUN
gujaf-329	347	36	of	of	ADP
gujaf-329	347	37	lmcn	lmcn	ADJ
gujaf-329	347	38	.	.	PUNCT
gujaf-329	348	1	the	the	DET
gujaf-329	348	2	results	result	NOUN
gujaf-329	348	3	affirm	affirm	VERB
gujaf-329	348	4	the	the	DET
gujaf-329	348	5	importance	importance	NOUN
gujaf-329	348	6	of	of	ADP
gujaf-329	348	7	meaningful	meaningful	ADJ
gujaf-329	348	8	and	and	CCONJ
gujaf-329	348	9	informative	informative	ADJ
gujaf-329	348	10	sustainability	sustainability	NOUN
gujaf-329	348	11	disclosure	disclosure	NOUN
gujaf-329	348	12	in	in	ADP
gujaf-329	348	13	enhancing	enhance	VERB
gujaf-329	348	14	financial	financial	ADJ
gujaf-329	348	15	performance	performance	NOUN
gujaf-329	348	16	.	.	PUNCT
gujaf-329	349	1	results	result	NOUN
gujaf-329	349	2	further	far	ADV
gujaf-329	349	3	uncover	uncover	VERB
gujaf-329	349	4	that	that	DET
gujaf-329	349	5	company	company	NOUN
gujaf-329	349	6	size	size	NOUN
gujaf-329	349	7	and	and	CCONJ
gujaf-329	349	8	substantive	substantive	ADJ
gujaf-329	349	9	earning	earning	NOUN
gujaf-329	349	10	significantly	significantly	ADV
gujaf-329	349	11	drive	drive	VERB
gujaf-329	349	12	favorable	favorable	ADJ
gujaf-329	349	13	and	and	CCONJ
gujaf-329	349	14	positive	positive	ADJ
gujaf-329	349	15	relationship	relationship	NOUN
gujaf-329	349	16	between	between	ADP
gujaf-329	349	17	environmental	environmental	ADJ
gujaf-329	349	18	and	and	CCONJ
gujaf-329	349	19	social	social	ADJ
gujaf-329	349	20	disclosure	disclosure	NOUN
gujaf-329	349	21	quality	quality	NOUN
gujaf-329	349	22	and	and	CCONJ
gujaf-329	349	23	ocf	ocf	PROPN
gujaf-329	349	24	.	.	PUNCT
gujaf-329	350	1	5.0	5.0	NUM
gujaf-329	350	2	conclusion	conclusion	NOUN
gujaf-329	350	3	this	this	DET
gujaf-329	350	4	empirical	empirical	ADJ
gujaf-329	350	5	study	study	NOUN
gujaf-329	350	6	concludes	conclude	VERB
gujaf-329	350	7	that	that	SCONJ
gujaf-329	350	8	quality	quality	NOUN
gujaf-329	350	9	of	of	ADP
gujaf-329	350	10	environmental	environmental	ADJ
gujaf-329	350	11	and	and	CCONJ
gujaf-329	350	12	social	social	ADJ
gujaf-329	350	13	information	information	NOUN
gujaf-329	350	14	reporting	reporting	NOUN
gujaf-329	350	15	of	of	ADP
gujaf-329	350	16	lmcn	lmcn	NOUN
gujaf-329	350	17	,	,	PUNCT
gujaf-329	350	18	as	as	SCONJ
gujaf-329	350	19	examined	examine	VERB
gujaf-329	350	20	in	in	ADP
gujaf-329	350	21	this	this	DET
gujaf-329	350	22	research	research	NOUN
gujaf-329	350	23	,	,	PUNCT
gujaf-329	350	24	is	be	AUX
gujaf-329	350	25	significantly	significantly	ADV
gujaf-329	350	26	substantial	substantial	ADJ
gujaf-329	350	27	.	.	PUNCT
gujaf-329	351	1	their	their	PRON
gujaf-329	351	2	holistic	holistic	ADJ
gujaf-329	351	3	disclosure	disclosure	NOUN
gujaf-329	351	4	lead	lead	VERB
gujaf-329	351	5	to	to	ADP
gujaf-329	351	6	an	an	DET
gujaf-329	351	7	upward	upward	ADJ
gujaf-329	351	8	trend	trend	NOUN
gujaf-329	351	9	in	in	ADP
gujaf-329	351	10	the	the	DET
gujaf-329	351	11	cash	cash	NOUN
gujaf-329	351	12	flow	flow	NOUN
gujaf-329	351	13	from	from	ADP
gujaf-329	351	14	operating	operate	VERB
gujaf-329	351	15	activities	activity	NOUN
gujaf-329	351	16	(	(	PUNCT
gujaf-329	351	17	ocf	ocf	PROPN
gujaf-329	351	18	)	)	PUNCT
gujaf-329	351	19	.	.	PUNCT
gujaf-329	352	1	the	the	DET
gujaf-329	352	2	studied	study	VERB
gujaf-329	352	3	companies	company	NOUN
gujaf-329	352	4	strategically	strategically	ADV
gujaf-329	352	5	use	use	VERB
gujaf-329	352	6	informative	informative	ADJ
gujaf-329	352	7	esd	esd	NOUN
gujaf-329	352	8	to	to	PART
gujaf-329	352	9	attain	attain	VERB
gujaf-329	352	10	a	a	DET
gujaf-329	352	11	market	market	NOUN
gujaf-329	352	12	competitive	competitive	ADJ
gujaf-329	352	13	advantage	advantage	NOUN
gujaf-329	352	14	that	that	PRON
gujaf-329	352	15	subsequently	subsequently	ADV
gujaf-329	352	16	improves	improve	VERB
gujaf-329	352	17	their	their	PRON
gujaf-329	352	18	ocf	ocf	NOUN
gujaf-329	352	19	levels	level	NOUN
gujaf-329	352	20	.	.	PUNCT
gujaf-329	353	1	recommendation	recommendation	NOUN
gujaf-329	353	2	given	give	VERB
gujaf-329	353	3	that	that	SCONJ
gujaf-329	353	4	findings	finding	NOUN
gujaf-329	353	5	of	of	ADP
gujaf-329	353	6	the	the	DET
gujaf-329	353	7	study	study	NOUN
gujaf-329	353	8	demonstrated	demonstrate	VERB
gujaf-329	353	9	significant	significant	ADJ
gujaf-329	353	10	and	and	CCONJ
gujaf-329	353	11	positive	positive	ADJ
gujaf-329	353	12	impact	impact	NOUN
gujaf-329	353	13	of	of	ADP
gujaf-329	353	14	quality	quality	NOUN
gujaf-329	353	15	environmental	environmental	ADJ
gujaf-329	353	16	and	and	CCONJ
gujaf-329	353	17	social	social	ADJ
gujaf-329	353	18	information	information	NOUN
gujaf-329	353	19	disclosure	disclosure	NOUN
gujaf-329	353	20	on	on	ADP
gujaf-329	353	21	the	the	DET
gujaf-329	353	22	increasing	increase	VERB
gujaf-329	353	23	operating	operate	VERB
gujaf-329	353	24	cash	cash	NOUN
gujaf-329	353	25	flow	flow	NOUN
gujaf-329	353	26	(	(	PUNCT
gujaf-329	353	27	ocf	ocf	PROPN
gujaf-329	353	28	)	)	PUNCT
gujaf-329	353	29	of	of	ADP
gujaf-329	353	30	lmcn	lmcn	PROPN
gujaf-329	353	31	,	,	PUNCT
gujaf-329	353	32	the	the	DET
gujaf-329	353	33	study	study	NOUN
gujaf-329	353	34	recommends	recommend	VERB
gujaf-329	353	35	that	that	SCONJ
gujaf-329	353	36	company	company	NOUN
gujaf-329	353	37	should	should	AUX
gujaf-329	353	38	provide	provide	VERB
gujaf-329	353	39	a	a	DET
gujaf-329	353	40	clear	clear	ADJ
gujaf-329	353	41	,	,	PUNCT
gujaf-329	353	42	comparable	comparable	ADJ
gujaf-329	353	43	,	,	PUNCT
gujaf-329	353	44	and	and	CCONJ
gujaf-329	353	45	reliable	reliable	ADJ
gujaf-329	353	46	environmental	environmental	ADJ
gujaf-329	353	47	and	and	CCONJ
gujaf-329	353	48	social	social	ADJ
gujaf-329	353	49	information	information	NOUN
gujaf-329	353	50	(	(	PUNCT
gujaf-329	353	51	esd	esd	NOUN
gujaf-329	353	52	)	)	PUNCT
gujaf-329	353	53	in	in	ADP
gujaf-329	353	54	accordance	accordance	NOUN
gujaf-329	353	55	with	with	ADP
gujaf-329	353	56	the	the	DET
gujaf-329	353	57	gri	gri	PROPN
gujaf-329	353	58	,	,	PUNCT
gujaf-329	353	59	g3	g3	NOUN
gujaf-329	353	60	quality	quality	NOUN
gujaf-329	353	61	framework	framework	NOUN
gujaf-329	353	62	which	which	PRON
gujaf-329	353	63	will	will	AUX
gujaf-329	353	64	attract	attract	VERB
gujaf-329	353	65	finance	finance	NOUN
gujaf-329	353	66	capital	capital	NOUN
gujaf-329	353	67	that	that	PRON
gujaf-329	353	68	will	will	AUX
gujaf-329	353	69	improve	improve	VERB
gujaf-329	353	70	their	their	PRON
gujaf-329	353	71	ocf	ocf	PROPN
gujaf-329	353	72	.	.	PUNCT
gujaf-329	354	1	furthermore	furthermore	ADV
gujaf-329	354	2	,	,	PUNCT
gujaf-329	354	3	the	the	DET
gujaf-329	354	4	study	study	NOUN
gujaf-329	354	5	recommends	recommend	VERB
gujaf-329	354	6	that	that	SCONJ
gujaf-329	354	7	environmental	environmental	ADJ
gujaf-329	354	8	and	and	CCONJ
gujaf-329	354	9	social	social	ADJ
gujaf-329	354	10	information	information	NOUN
gujaf-329	354	11	be	be	AUX
gujaf-329	354	12	quantified	quantify	VERB
gujaf-329	354	13	in	in	ADP
gujaf-329	354	14	monetary	monetary	ADJ
gujaf-329	354	15	terms	term	NOUN
gujaf-329	354	16	to	to	PART
gujaf-329	354	17	ease	ease	VERB
gujaf-329	354	18	the	the	DET
gujaf-329	354	19	business	business	NOUN
gujaf-329	354	20	decision	decision	NOUN
gujaf-329	354	21	of	of	ADP
gujaf-329	354	22	investors	investor	NOUN
gujaf-329	354	23	,	,	PUNCT
gujaf-329	354	24	thus	thus	ADV
gujaf-329	354	25	this	this	PRON
gujaf-329	354	26	will	will	AUX
gujaf-329	354	27	attract	attract	VERB
gujaf-329	354	28	financial	financial	ADJ
gujaf-329	354	29	capital	capital	NOUN
gujaf-329	354	30	of	of	ADP
gujaf-329	354	31	users	user	NOUN
gujaf-329	354	32	which	which	PRON
gujaf-329	354	33	potentially	potentially	ADV
gujaf-329	354	34	will	will	AUX
gujaf-329	354	35	enhance	enhance	VERB
gujaf-329	354	36	the	the	DET
gujaf-329	354	37	ocf	ocf	NOUN
gujaf-329	354	38	of	of	ADP
gujaf-329	354	39	the	the	DET
gujaf-329	354	40	reporter	reporter	NOUN
gujaf-329	354	41	.	.	PUNCT
gujaf-329	355	1	it	it	PRON
gujaf-329	355	2	's	be	AUX
gujaf-329	355	3	important	important	ADJ
gujaf-329	355	4	to	to	PART
gujaf-329	355	5	note	note	VERB
gujaf-329	355	6	that	that	SCONJ
gujaf-329	355	7	the	the	DET
gujaf-329	355	8	financial	financial	ADJ
gujaf-329	355	9	service	service	NOUN
gujaf-329	355	10	sector	sector	NOUN
gujaf-329	355	11	was	be	AUX
gujaf-329	355	12	not	not	PART
gujaf-329	355	13	included	include	VERB
gujaf-329	355	14	in	in	ADP
gujaf-329	355	15	this	this	DET
gujaf-329	355	16	study	study	NOUN
gujaf-329	355	17	due	due	ADP
gujaf-329	355	18	to	to	ADP
gujaf-329	355	19	its	its	PRON
gujaf-329	355	20	distinct	distinct	ADJ
gujaf-329	355	21	disclosure	disclosure	NOUN
gujaf-329	355	22	regulatory	regulatory	ADJ
gujaf-329	355	23	system	system	NOUN
gujaf-329	355	24	.	.	PUNCT
gujaf-329	356	1	however	however	ADV
gujaf-329	356	2	,	,	PUNCT
gujaf-329	356	3	this	this	DET
gujaf-329	356	4	exclusion	exclusion	NOUN
gujaf-329	356	5	does	do	AUX
gujaf-329	356	6	not	not	PART
gujaf-329	356	7	affect	affect	VERB
gujaf-329	356	8	the	the	DET
gujaf-329	356	9	generalization	generalization	NOUN
gujaf-329	356	10	of	of	ADP
gujaf-329	356	11	the	the	DET
gujaf-329	356	12	study	study	NOUN
gujaf-329	356	13	's	's	PART
gujaf-329	356	14	findings	finding	NOUN
gujaf-329	356	15	,	,	PUNCT
gujaf-329	356	16	as	as	SCONJ
gujaf-329	356	17	the	the	DET
gujaf-329	356	18	outcomes	outcome	NOUN
gujaf-329	356	19	are	be	AUX
gujaf-329	356	20	deemed	deem	VERB
gujaf-329	356	21	sufficient	sufficient	ADJ
gujaf-329	356	22	for	for	ADP
gujaf-329	356	23	drawing	draw	VERB
gujaf-329	356	24	overall	overall	ADJ
gujaf-329	356	25	conclusions	conclusion	NOUN
gujaf-329	356	26	.	.	PUNCT
gujaf-329	357	1	moreover	moreover	ADV
gujaf-329	357	2	,	,	PUNCT
gujaf-329	357	3	further	further	ADJ
gujaf-329	357	4	studies	study	NOUN
gujaf-329	357	5	may	may	AUX
gujaf-329	357	6	investigate	investigate	VERB
gujaf-329	357	7	impact	impact	NOUN
gujaf-329	357	8	of	of	ADP
gujaf-329	357	9	esid	esid	PROPN
gujaf-329	357	10	on	on	ADP
gujaf-329	357	11	fp	fp	NOUN
gujaf-329	357	12	of	of	ADP
gujaf-329	357	13	large	large	ADJ
gujaf-329	357	14	sample	sample	NOUN
gujaf-329	357	15	of	of	ADP
gujaf-329	357	16	companies	company	NOUN
gujaf-329	357	17	that	that	PRON
gujaf-329	357	18	cut	cut	VERB
gujaf-329	357	19	across	across	ADP
gujaf-329	357	20	regions	region	NOUN
gujaf-329	357	21	or	or	CCONJ
gujaf-329	357	22	companies	company	NOUN
gujaf-329	357	23	of	of	ADP
gujaf-329	357	24	the	the	DET
gujaf-329	357	25	world	world	NOUN
gujaf-329	357	26	.	.	PUNCT
gujaf-329	358	1	gusau	gusau	ADJ
gujaf-329	358	2	journal	journal	PROPN
gujaf-329	358	3	of	of	ADP
gujaf-329	358	4	accounting	accounting	NOUN
gujaf-329	358	5	and	and	CCONJ
gujaf-329	358	6	finance	finance	NOUN
gujaf-329	358	7	,	,	PUNCT
gujaf-329	358	8	vol	vol	NOUN
gujaf-329	358	9	.	.	PROPN
gujaf-329	358	10	5	5	NUM
gujaf-329	358	11	,	,	PUNCT
gujaf-329	358	12	issue	issue	NOUN
gujaf-329	358	13	2	2	NUM
gujaf-329	358	14	,	,	PUNCT
gujaf-329	358	15	october	october	PROPN
gujaf-329	358	16	,	,	PUNCT
gujaf-329	358	17	2024	2024	NUM
gujaf-329	358	18	107	107	NUM
gujaf-329	358	19	references	reference	NOUN
gujaf-329	358	20	abdulsalam	abdulsalam	PROPN
gujaf-329	358	21	,	,	PUNCT
gujaf-329	358	22	s.	s.	PROPN
gujaf-329	358	23	t.	t.	PROPN
gujaf-329	358	24	(	(	PUNCT
gujaf-329	358	25	2022	2022	NUM
gujaf-329	358	26	)	)	PUNCT
gujaf-329	358	27	.	.	PUNCT
gujaf-329	359	1	sectoral	sectoral	ADJ
gujaf-329	359	2	analysis	analysis	NOUN
gujaf-329	359	3	of	of	ADP
gujaf-329	359	4	social	social	ADJ
gujaf-329	359	5	and	and	CCONJ
gujaf-329	359	6	environmental	environmental	ADJ
gujaf-329	359	7	disclosure	disclosure	NOUN
gujaf-329	359	8	quality	quality	NOUN
gujaf-329	359	9	and	and	CCONJ
gujaf-329	359	10	financial	financial	ADJ
gujaf-329	359	11	performance	performance	NOUN
gujaf-329	359	12	of	of	ADP
gujaf-329	359	13	listed	list	VERB
gujaf-329	359	14	companies	company	NOUN
gujaf-329	359	15	in	in	ADP
gujaf-329	359	16	nigeria	nigeria	PROPN
gujaf-329	359	17	(	(	PUNCT
gujaf-329	359	18	doctoral	doctoral	ADJ
gujaf-329	359	19	dissertation	dissertation	NOUN
gujaf-329	359	20	,	,	PUNCT
gujaf-329	359	21	kwara	kwara	PROPN
gujaf-329	359	22	state	state	PROPN
gujaf-329	359	23	university	university	PROPN
gujaf-329	359	24	(	(	PUNCT
gujaf-329	359	25	nigeria	nigeria	PROPN
gujaf-329	359	26	)	)	PUNCT
gujaf-329	359	27	.	.	PUNCT
gujaf-329	360	1	alam	alam	PROPN
gujaf-329	360	2	,	,	PUNCT
gujaf-329	360	3	z.	z.	PROPN
gujaf-329	360	4	,	,	PUNCT
gujaf-329	360	5	&	&	CCONJ
gujaf-329	360	6	tariq	tariq	PROPN
gujaf-329	360	7	,	,	PUNCT
gujaf-329	360	8	y.	y.	PROPN
gujaf-329	360	9	b.	b.	PROPN
gujaf-329	360	10	(	(	PUNCT
gujaf-329	360	11	2023	2023	NUM
gujaf-329	360	12	)	)	PUNCT
gujaf-329	360	13	.	.	PUNCT
gujaf-329	361	1	corporate	corporate	ADJ
gujaf-329	361	2	sustainability	sustainability	NOUN
gujaf-329	361	3	performance	performance	NOUN
gujaf-329	361	4	evaluation	evaluation	NOUN
gujaf-329	361	5	and	and	CCONJ
gujaf-329	361	6	firm	firm	ADJ
gujaf-329	361	7	financial	financial	ADJ
gujaf-329	361	8	performance	performance	NOUN
gujaf-329	361	9	:	:	PUNCT
gujaf-329	361	10	evidence	evidence	NOUN
gujaf-329	361	11	from	from	ADP
gujaf-329	361	12	pakistan	pakistan	PROPN
gujaf-329	361	13	.	.	PUNCT
gujaf-329	362	1	sage	sage	NOUN
gujaf-329	362	2	open	open	ADJ
gujaf-329	362	3	,	,	PUNCT
gujaf-329	362	4	13(3	13(3	NUM
gujaf-329	362	5	)	)	PUNCT
gujaf-329	362	6	,	,	PUNCT
gujaf-329	362	7	21582440231184856	21582440231184856	NUM
gujaf-329	362	8	.	.	PUNCT
gujaf-329	363	1	ameer	ameer	PROPN
gujaf-329	363	2	,	,	PUNCT
gujaf-329	363	3	r.	r.	PROPN
gujaf-329	363	4	,	,	PUNCT
gujaf-329	363	5	&	&	CCONJ
gujaf-329	363	6	othman	othman	PROPN
gujaf-329	363	7	,	,	PUNCT
gujaf-329	363	8	r.	r.	PROPN
gujaf-329	363	9	(	(	PUNCT
gujaf-329	363	10	2012	2012	NUM
gujaf-329	363	11	)	)	PUNCT
gujaf-329	363	12	.	.	PUNCT
gujaf-329	364	1	sustainability	sustainability	NOUN
gujaf-329	364	2	practices	practice	NOUN
gujaf-329	364	3	and	and	CCONJ
gujaf-329	364	4	corporate	corporate	ADJ
gujaf-329	364	5	financial	financial	ADJ
gujaf-329	364	6	performance	performance	NOUN
gujaf-329	364	7	:	:	PUNCT
gujaf-329	364	8	a	a	DET
gujaf-329	364	9	study	study	NOUN
gujaf-329	364	10	based	base	VERB
gujaf-329	364	11	on	on	ADP
gujaf-329	364	12	the	the	DET
gujaf-329	364	13	top	top	ADJ
gujaf-329	364	14	global	global	ADJ
gujaf-329	364	15	corporations	corporation	NOUN
gujaf-329	364	16	.	.	PUNCT
gujaf-329	365	1	journal	journal	PROPN
gujaf-329	365	2	of	of	ADP
gujaf-329	365	3	business	business	NOUN
gujaf-329	365	4	ethics	ethic	NOUN
gujaf-329	365	5	,	,	PUNCT
gujaf-329	365	6	108(1	108(1	NUM
gujaf-329	365	7	)	)	PUNCT
gujaf-329	365	8	,	,	PUNCT
gujaf-329	365	9	61	61	NUM
gujaf-329	365	10	-	-	SYM
gujaf-329	365	11	79	79	NUM
gujaf-329	365	12	.	.	PUNCT
gujaf-329	366	1	ching	ching	PROPN
gujaf-329	366	2	,	,	PUNCT
gujaf-329	366	3	h.	h.	PROPN
gujaf-329	366	4	y.	y.	PROPN
gujaf-329	366	5	,	,	PUNCT
gujaf-329	366	6	gerab	gerab	NOUN
gujaf-329	366	7	,	,	PUNCT
gujaf-329	366	8	f.	f.	PROPN
gujaf-329	366	9	,	,	PUNCT
gujaf-329	366	10	&	&	CCONJ
gujaf-329	366	11	toste	toste	NOUN
gujaf-329	366	12	,	,	PUNCT
gujaf-329	366	13	t.	t.	PROPN
gujaf-329	366	14	h.	h.	PROPN
gujaf-329	366	15	(	(	PUNCT
gujaf-329	366	16	2017	2017	NUM
gujaf-329	366	17	)	)	PUNCT
gujaf-329	366	18	.	.	PUNCT
gujaf-329	367	1	the	the	DET
gujaf-329	367	2	quality	quality	NOUN
gujaf-329	367	3	of	of	ADP
gujaf-329	367	4	sustainability	sustainability	NOUN
gujaf-329	367	5	reports	report	NOUN
gujaf-329	367	6	and	and	CCONJ
gujaf-329	367	7	corporate	corporate	ADJ
gujaf-329	367	8	financial	financial	ADJ
gujaf-329	367	9	performance	performance	NOUN
gujaf-329	367	10	:	:	PUNCT
gujaf-329	367	11	evidence	evidence	NOUN
gujaf-329	367	12	from	from	ADP
gujaf-329	367	13	brazilian	brazilian	ADJ
gujaf-329	367	14	listed	list	VERB
gujaf-329	367	15	companies	company	NOUN
gujaf-329	367	16	.	.	PUNCT
gujaf-329	368	1	sage	sage	NOUN
gujaf-329	368	2	journals	journal	NOUN
gujaf-329	368	3	,	,	PUNCT
gujaf-329	368	4	7(2	7(2	NUM
gujaf-329	368	5	)	)	PUNCT
gujaf-329	368	6	,	,	PUNCT
gujaf-329	368	7	1–9	1–9	PROPN
gujaf-329	368	8	.	.	PUNCT
gujaf-329	368	9	clarkson	clarkson	PROPN
gujaf-329	368	10	,	,	PUNCT
gujaf-329	368	11	m.	m.	PROPN
gujaf-329	368	12	e.	e.	PROPN
gujaf-329	368	13	(	(	PUNCT
gujaf-329	368	14	1995	1995	NUM
gujaf-329	368	15	)	)	PUNCT
gujaf-329	368	16	.	.	PUNCT
gujaf-329	369	1	a	a	DET
gujaf-329	369	2	stakeholder	stakeholder	NOUN
gujaf-329	369	3	framework	framework	NOUN
gujaf-329	369	4	for	for	ADP
gujaf-329	369	5	analyzing	analyze	VERB
gujaf-329	369	6	and	and	CCONJ
gujaf-329	369	7	evaluating	evaluate	VERB
gujaf-329	369	8	corporate	corporate	ADJ
gujaf-329	369	9	social	social	ADJ
gujaf-329	369	10	performance	performance	NOUN
gujaf-329	369	11	.	.	PUNCT
gujaf-329	370	1	academy	academy	PROPN
gujaf-329	370	2	of	of	ADP
gujaf-329	370	3	management	management	PROPN
gujaf-329	370	4	review	review	NOUN
gujaf-329	370	5	,	,	PUNCT
gujaf-329	370	6	20(1	20(1	NUM
gujaf-329	370	7	)	)	PUNCT
gujaf-329	370	8	,	,	PUNCT
gujaf-329	370	9	92	92	NUM
gujaf-329	370	10	-	-	SYM
gujaf-329	370	11	117	117	NUM
gujaf-329	370	12	.	.	PUNCT
gujaf-329	371	1	dewi	dewi	PROPN
gujaf-329	371	2	,	,	PUNCT
gujaf-329	371	3	a.	a.	PROPN
gujaf-329	371	4	,	,	PUNCT
gujaf-329	371	5	&	&	CCONJ
gujaf-329	371	6	widyawati	widyawati	PROPN
gujaf-329	371	7	,	,	PUNCT
gujaf-329	371	8	l.	l.	PROPN
gujaf-329	371	9	(	(	PUNCT
gujaf-329	371	10	2023	2023	NUM
gujaf-329	371	11	)	)	PUNCT
gujaf-329	371	12	.	.	PUNCT
gujaf-329	372	1	the	the	DET
gujaf-329	372	2	relationship	relationship	NOUN
gujaf-329	372	3	between	between	ADP
gujaf-329	372	4	sustainability	sustainability	NOUN
gujaf-329	372	5	performance	performance	NOUN
gujaf-329	372	6	and	and	CCONJ
gujaf-329	372	7	financial	financial	ADJ
gujaf-329	372	8	performance	performance	NOUN
gujaf-329	372	9	with	with	ADP
gujaf-329	372	10	external	external	ADJ
gujaf-329	372	11	assurance	assurance	NOUN
gujaf-329	372	12	as	as	ADP
gujaf-329	372	13	the	the	DET
gujaf-329	372	14	moderating	moderate	VERB
gujaf-329	372	15	variable	variable	NOUN
gujaf-329	372	16	in	in	ADP
gujaf-329	372	17	indonesian	indonesian	ADJ
gujaf-329	372	18	listed	list	VERB
gujaf-329	372	19	companies	company	NOUN
gujaf-329	372	20	.	.	PUNCT
gujaf-329	373	1	in	in	ADP
gujaf-329	373	2	iop	iop	PROPN
gujaf-329	373	3	conference	conference	NOUN
gujaf-329	373	4	series	series	NOUN
gujaf-329	373	5	:	:	PUNCT
gujaf-329	373	6	earth	earth	NOUN
gujaf-329	373	7	and	and	CCONJ
gujaf-329	373	8	environmental	environmental	ADJ
gujaf-329	373	9	science	science	NOUN
gujaf-329	373	10	1199	1199	NUM
gujaf-329	373	11	(	(	PUNCT
gujaf-329	373	12	1	1	NUM
gujaf-329	373	13	)	)	PUNCT
gujaf-329	373	14	,	,	PUNCT
gujaf-329	374	1	p.	p.	NOUN
gujaf-329	374	2	012025	012025	NUM
gujaf-329	375	1	iop	iop	NOUN
gujaf-329	375	2	publishing	publishing	NOUN
gujaf-329	375	3	.	.	PUNCT
gujaf-329	376	1	dilling	dille	VERB
gujaf-329	376	2	,	,	PUNCT
gujaf-329	376	3	p.	p.	PROPN
gujaf-329	376	4	f.	f.	PROPN
gujaf-329	376	5	(	(	PUNCT
gujaf-329	376	6	2010	2010	NUM
gujaf-329	376	7	)	)	PUNCT
gujaf-329	376	8	.	.	PUNCT
gujaf-329	377	1	sustainability	sustainability	NOUN
gujaf-329	377	2	reporting	report	VERB
gujaf-329	377	3	in	in	ADP
gujaf-329	377	4	a	a	DET
gujaf-329	377	5	global	global	ADJ
gujaf-329	377	6	context	context	NOUN
gujaf-329	377	7	:	:	PUNCT
gujaf-329	377	8	what	what	PRON
gujaf-329	377	9	are	be	AUX
gujaf-329	377	10	the	the	DET
gujaf-329	377	11	characteristics	characteristic	NOUN
gujaf-329	377	12	of	of	ADP
gujaf-329	377	13	corporations	corporation	NOUN
gujaf-329	377	14	that	that	PRON
gujaf-329	377	15	provide	provide	VERB
gujaf-329	377	16	high	high	ADJ
gujaf-329	377	17	quality	quality	NOUN
gujaf-329	377	18	sustainability	sustainability	NOUN
gujaf-329	377	19	reports	report	VERB
gujaf-329	377	20	an	an	DET
gujaf-329	377	21	empirical	empirical	ADJ
gujaf-329	377	22	analysis	analysis	NOUN
gujaf-329	377	23	.	.	PUNCT
gujaf-329	378	1	international	international	ADJ
gujaf-329	378	2	business	business	PROPN
gujaf-329	378	3	&	&	CCONJ
gujaf-329	378	4	economics	economics	PROPN
gujaf-329	378	5	research	research	PROPN
gujaf-329	378	6	journal	journal	PROPN
gujaf-329	378	7	(	(	PUNCT
gujaf-329	378	8	iber	iber	PROPN
gujaf-329	378	9	)	)	PUNCT
gujaf-329	378	10	,	,	PUNCT
gujaf-329	378	11	9(1	9(1	NUM
gujaf-329	378	12	)	)	PUNCT
gujaf-329	378	13	,	,	PUNCT
gujaf-329	378	14	19	19	NUM
gujaf-329	378	15	-	-	SYM
gujaf-329	378	16	30	30	NUM
gujaf-329	378	17	diouf	diouf	PROPN
gujaf-329	378	18	,	,	PUNCT
gujaf-329	378	19	d.	d.	PROPN
gujaf-329	378	20	,	,	PUNCT
gujaf-329	378	21	&	&	CCONJ
gujaf-329	378	22	boiral	boiral	ADJ
gujaf-329	378	23	,	,	PUNCT
gujaf-329	378	24	o.	o.	NOUN
gujaf-329	378	25	(	(	PUNCT
gujaf-329	378	26	2017	2017	NUM
gujaf-329	378	27	)	)	PUNCT
gujaf-329	378	28	.	.	PUNCT
gujaf-329	379	1	the	the	DET
gujaf-329	379	2	quality	quality	NOUN
gujaf-329	379	3	of	of	ADP
gujaf-329	379	4	sustainability	sustainability	NOUN
gujaf-329	379	5	reports	report	NOUN
gujaf-329	379	6	and	and	CCONJ
gujaf-329	379	7	impression	impression	NOUN
gujaf-329	379	8	management	management	NOUN
gujaf-329	379	9	:	:	PUNCT
gujaf-329	379	10	a	a	DET
gujaf-329	379	11	stakeholder	stakeholder	NOUN
gujaf-329	379	12	perspective	perspective	NOUN
gujaf-329	379	13	.	.	PUNCT
gujaf-329	380	1	accounting	accounting	NOUN
gujaf-329	380	2	,	,	PUNCT
gujaf-329	380	3	auditing	auditing	NOUN
gujaf-329	380	4	&	&	CCONJ
gujaf-329	380	5	accountability	accountability	NOUN
gujaf-329	380	6	journal	journal	NOUN
gujaf-329	380	7	,	,	PUNCT
gujaf-329	380	8	30(3	30(3	NUM
gujaf-329	380	9	)	)	PUNCT
gujaf-329	380	10	,	,	PUNCT
gujaf-329	380	11	643	643	NUM
gujaf-329	380	12	-	-	SYM
gujaf-329	380	13	667	667	NUM
gujaf-329	380	14	.	.	PUNCT
gujaf-329	381	1	donaldson	donaldson	PROPN
gujaf-329	381	2	,	,	PUNCT
gujaf-329	381	3	t.	t.	PROPN
gujaf-329	381	4	,	,	PUNCT
gujaf-329	381	5	&	&	CCONJ
gujaf-329	381	6	preston	preston	PROPN
gujaf-329	381	7	,	,	PUNCT
gujaf-329	381	8	l.	l.	PROPN
gujaf-329	381	9	e.	e.	PROPN
gujaf-329	381	10	(	(	PUNCT
gujaf-329	381	11	1995	1995	NUM
gujaf-329	381	12	)	)	PUNCT
gujaf-329	381	13	.	.	PUNCT
gujaf-329	382	1	the	the	DET
gujaf-329	382	2	stakeholder	stakeholder	NOUN
gujaf-329	382	3	theory	theory	NOUN
gujaf-329	382	4	of	of	ADP
gujaf-329	382	5	the	the	DET
gujaf-329	382	6	corporation	corporation	NOUN
gujaf-329	382	7	:	:	PUNCT
gujaf-329	382	8	concepts	concept	NOUN
gujaf-329	382	9	,	,	PUNCT
gujaf-329	382	10	evidence	evidence	NOUN
gujaf-329	382	11	,	,	PUNCT
gujaf-329	382	12	and	and	CCONJ
gujaf-329	382	13	implications	implication	NOUN
gujaf-329	382	14	.	.	PUNCT
gujaf-329	383	1	academy	academy	PROPN
gujaf-329	383	2	of	of	ADP
gujaf-329	383	3	management	management	PROPN
gujaf-329	383	4	review	review	NOUN
gujaf-329	383	5	,	,	PUNCT
gujaf-329	383	6	20(1	20(1	NUM
gujaf-329	383	7	)	)	PUNCT
gujaf-329	383	8	,	,	PUNCT
gujaf-329	383	9	65	65	NUM
gujaf-329	383	10	-	-	SYM
gujaf-329	383	11	91	91	NUM
gujaf-329	383	12	.	.	PUNCT
gujaf-329	384	1	financial	financial	ADJ
gujaf-329	384	2	accounting	accounting	NOUN
gujaf-329	384	3	standards	standards	PROPN
gujaf-329	384	4	board	board	NOUN
gujaf-329	384	5	(	(	PUNCT
gujaf-329	384	6	1980	1980	NUM
gujaf-329	384	7	)	)	PUNCT
gujaf-329	384	8	.	.	PUNCT
gujaf-329	385	1	qualitative	qualitative	ADJ
gujaf-329	385	2	characteristics	characteristic	NOUN
gujaf-329	385	3	of	of	ADP
gujaf-329	385	4	accounting	accounting	NOUN
gujaf-329	385	5	information	information	NOUN
gujaf-329	385	6	.	.	PUNCT
gujaf-329	386	1	statement	statement	NOUN
gujaf-329	386	2	of	of	ADP
gujaf-329	386	3	financial	financial	ADJ
gujaf-329	386	4	accounting	accounting	NOUN
gujaf-329	386	5	concepts	concept	NOUN
gujaf-329	386	6	no	no	INTJ
gujaf-329	386	7	.	.	NOUN
gujaf-329	386	8	2	2	NUM
gujaf-329	386	9	.	.	X
gujaf-329	386	10	fasb	fasb	PROPN
gujaf-329	386	11	freeman	freeman	PROPN
gujaf-329	386	12	,	,	PUNCT
gujaf-329	386	13	r.	r.	PROPN
gujaf-329	386	14	e.	e.	PROPN
gujaf-329	386	15	,	,	PUNCT
gujaf-329	386	16	&	&	CCONJ
gujaf-329	386	17	reed	reed	PROPN
gujaf-329	386	18	,	,	PUNCT
gujaf-329	386	19	d.	d.	PROPN
gujaf-329	386	20	l.	l.	PROPN
gujaf-329	386	21	(	(	PUNCT
gujaf-329	386	22	1983	1983	NUM
gujaf-329	386	23	)	)	PUNCT
gujaf-329	386	24	.	.	PUNCT
gujaf-329	387	1	stockholders	stockholder	NOUN
gujaf-329	387	2	and	and	CCONJ
gujaf-329	387	3	stakeholders	stakeholder	NOUN
gujaf-329	387	4	:	:	PUNCT
gujaf-329	387	5	a	a	DET
gujaf-329	387	6	new	new	ADJ
gujaf-329	387	7	perspective	perspective	NOUN
gujaf-329	387	8	on	on	ADP
gujaf-329	387	9	corporate	corporate	ADJ
gujaf-329	387	10	governance	governance	NOUN
gujaf-329	387	11	.	.	PUNCT
gujaf-329	388	1	california	california	PROPN
gujaf-329	388	2	management	management	PROPN
gujaf-329	388	3	review	review	PROPN
gujaf-329	388	4	,	,	PUNCT
gujaf-329	388	5	25(3	25(3	NUM
gujaf-329	388	6	)	)	PUNCT
gujaf-329	388	7	,	,	PUNCT
gujaf-329	388	8	88	88	NUM
gujaf-329	388	9	-	-	SYM
gujaf-329	388	10	106	106	NUM
gujaf-329	388	11	.	.	PUNCT
gujaf-329	389	1	giannarakis	giannarakis	PROPN
gujaf-329	389	2	,	,	PUNCT
gujaf-329	389	3	g.	g.	PROPN
gujaf-329	389	4	,	,	PUNCT
gujaf-329	389	5	konteos	konteos	PROPN
gujaf-329	389	6	,	,	PUNCT
gujaf-329	389	7	g.	g.	PROPN
gujaf-329	389	8	,	,	PUNCT
gujaf-329	389	9	zafeiriou	zafeiriou	NOUN
gujaf-329	389	10	,	,	PUNCT
gujaf-329	389	11	e.	e.	PROPN
gujaf-329	389	12	,	,	PUNCT
gujaf-329	389	13	&	&	CCONJ
gujaf-329	389	14	partalidou	partalidou	PROPN
gujaf-329	389	15	,	,	PUNCT
gujaf-329	389	16	x.	x.	NOUN
gujaf-329	389	17	(	(	PUNCT
gujaf-329	389	18	2016	2016	NUM
gujaf-329	389	19	)	)	PUNCT
gujaf-329	389	20	.	.	PUNCT
gujaf-329	390	1	the	the	DET
gujaf-329	390	2	impact	impact	NOUN
gujaf-329	390	3	of	of	ADP
gujaf-329	390	4	corporate	corporate	ADJ
gujaf-329	390	5	social	social	ADJ
gujaf-329	390	6	responsibility	responsibility	NOUN
gujaf-329	390	7	on	on	ADP
gujaf-329	390	8	financial	financial	ADJ
gujaf-329	390	9	performance	performance	NOUN
gujaf-329	390	10	.	.	PUNCT
gujaf-329	391	1	investment	investment	NOUN
gujaf-329	391	2	management	management	NOUN
gujaf-329	391	3	and	and	CCONJ
gujaf-329	391	4	financial	financial	ADJ
gujaf-329	391	5	innovations	innovation	NOUN
gujaf-329	391	6	,	,	PUNCT
gujaf-329	391	7	13(3	13(3	NUM
gujaf-329	391	8	)	)	PUNCT
gujaf-329	391	9	,	,	PUNCT
gujaf-329	391	10	171	171	NUM
gujaf-329	391	11	-	-	SYM
gujaf-329	391	12	182	182	NUM
gujaf-329	391	13	.	.	PUNCT
gujaf-329	392	1	gift	gift	NOUN
gujaf-329	392	2	,	,	PUNCT
gujaf-329	392	3	n.o	n.o	PROPN
gujaf-329	392	4	.	.	PROPN
gujaf-329	392	5	,	,	PUNCT
gujaf-329	392	6	chukwubuikem	chukwubuikem	PROPN
gujaf-329	392	7	,	,	PUNCT
gujaf-329	392	8	p.v	p.v	PROPN
gujaf-329	392	9	.	.	PROPN
gujaf-329	392	10	,	,	PUNCT
gujaf-329	392	11	and	and	CCONJ
gujaf-329	392	12	ndubuisi	ndubuisi	VERB
gujaf-329	392	13	,	,	PUNCT
gujaf-329	392	14	n.	n.	NOUN
gujaf-329	392	15	(	(	PUNCT
gujaf-329	392	16	2021	2021	NUM
gujaf-329	392	17	)	)	PUNCT
gujaf-329	392	18	.	.	PUNCT
gujaf-329	393	1	effect	effect	NOUN
gujaf-329	393	2	of	of	ADP
gujaf-329	393	3	sustainability	sustainability	NOUN
gujaf-329	393	4	reporting	reporting	NOUN
gujaf-329	393	5	on	on	ADP
gujaf-329	393	6	financial	financial	ADJ
gujaf-329	393	7	performance	performance	NOUN
gujaf-329	393	8	of	of	ADP
gujaf-329	393	9	quoted	quote	VERB
gujaf-329	393	10	industrial	industrial	ADJ
gujaf-329	393	11	goods	good	NOUN
gujaf-329	393	12	companies	company	NOUN
gujaf-329	393	13	in	in	ADP
gujaf-329	393	14	nigeria	nigeria	PROPN
gujaf-329	393	15	.	.	PUNCT
gujaf-329	394	1	international	international	ADJ
gujaf-329	394	2	journal	journal	PROPN
gujaf-329	394	3	of	of	ADP
gujaf-329	394	4	management	management	NOUN
gujaf-329	394	5	studies	study	NOUN
gujaf-329	394	6	and	and	CCONJ
gujaf-329	394	7	social	social	ADJ
gujaf-329	394	8	science	science	NOUN
gujaf-329	394	9	research	research	NOUN
gujaf-329	394	10	,	,	PUNCT
gujaf-329	394	11	3(5	3(5	NUM
gujaf-329	394	12	)	)	PUNCT
gujaf-329	394	13	,	,	PUNCT
gujaf-329	394	14	265	265	NUM
gujaf-329	394	15	-	-	SYM
gujaf-329	394	16	280	280	NUM
gujaf-329	394	17	.	.	PUNCT
gujaf-329	395	1	global	global	ADJ
gujaf-329	395	2	reporting	reporting	NOUN
gujaf-329	395	3	initiative	initiative	NOUN
gujaf-329	395	4	(	(	PUNCT
gujaf-329	395	5	2006	2006	NUM
gujaf-329	395	6	)	)	PUNCT
gujaf-329	395	7	sustainability	sustainability	NOUN
gujaf-329	395	8	reporting	reporting	NOUN
gujaf-329	395	9	guidelines	guideline	NOUN
gujaf-329	395	10	.	.	PUNCT
gujaf-329	396	1	amsterdam	amsterdam	PROPN
gujaf-329	396	2	,	,	PUNCT
gujaf-329	396	3	netherlands	netherlands	PROPN
gujaf-329	396	4	hart	hart	PROPN
gujaf-329	396	5	,	,	PUNCT
gujaf-329	396	6	o.	o.	PROPN
gujaf-329	396	7	(	(	PUNCT
gujaf-329	396	8	1995	1995	NUM
gujaf-329	396	9	)	)	PUNCT
gujaf-329	396	10	.	.	PUNCT
gujaf-329	397	1	corporate	corporate	ADJ
gujaf-329	397	2	governance	governance	NOUN
gujaf-329	397	3	:	:	PUNCT
gujaf-329	397	4	some	some	DET
gujaf-329	397	5	theory	theory	NOUN
gujaf-329	397	6	and	and	CCONJ
gujaf-329	397	7	implications	implication	NOUN
gujaf-329	397	8	.	.	PUNCT
gujaf-329	398	1	the	the	DET
gujaf-329	398	2	economic	economic	ADJ
gujaf-329	398	3	journal	journal	NOUN
gujaf-329	398	4	,	,	PUNCT
gujaf-329	398	5	195(430	195(430	PROPN
gujaf-329	398	6	)	)	PUNCT
gujaf-329	398	7	,	,	PUNCT
gujaf-329	398	8	678–689	678–689	NUM
gujaf-329	398	9	.	.	PUNCT
gujaf-329	399	1	hongming	hongme	VERB
gujaf-329	399	2	,	,	PUNCT
gujaf-329	399	3	x.	x.	PROPN
gujaf-329	399	4	,	,	PUNCT
gujaf-329	399	5	ahmed	ahmed	PROPN
gujaf-329	399	6	,	,	PUNCT
gujaf-329	399	7	b.	b.	PROPN
gujaf-329	399	8	,	,	PUNCT
gujaf-329	399	9	hussain	hussain	PROPN
gujaf-329	399	10	,	,	PUNCT
gujaf-329	399	11	a.	a.	NOUN
gujaf-329	399	12	,	,	PUNCT
gujaf-329	399	13	rehman	rehman	PROPN
gujaf-329	399	14	,	,	PUNCT
gujaf-329	399	15	a.	a.	PROPN
gujaf-329	399	16	,	,	PUNCT
gujaf-329	399	17	ullah	ullah	PROPN
gujaf-329	399	18	,	,	PUNCT
gujaf-329	399	19	i.	i.	PROPN
gujaf-329	399	20	,	,	PUNCT
gujaf-329	399	21	&	&	CCONJ
gujaf-329	399	22	khan	khan	PROPN
gujaf-329	399	23	,	,	PUNCT
gujaf-329	399	24	f.	f.	PROPN
gujaf-329	399	25	u.	u.	PROPN
gujaf-329	399	26	(	(	PUNCT
gujaf-329	399	27	2020	2020	NUM
gujaf-329	399	28	)	)	PUNCT
gujaf-329	399	29	.	.	PUNCT
gujaf-329	400	1	sustainability	sustainability	NOUN
gujaf-329	400	2	reporting	reporting	NOUN
gujaf-329	400	3	and	and	CCONJ
gujaf-329	400	4	firm	firm	ADJ
gujaf-329	400	5	performance	performance	NOUN
gujaf-329	400	6	:	:	PUNCT
gujaf-329	400	7	the	the	DET
gujaf-329	400	8	demonstration	demonstration	NOUN
gujaf-329	400	9	of	of	ADP
gujaf-329	400	10	pakistani	pakistani	ADJ
gujaf-329	400	11	firms	firm	NOUN
gujaf-329	400	12	.	.	PUNCT
gujaf-329	401	1	sage	sage	NOUN
gujaf-329	401	2	open	open	ADJ
gujaf-329	401	3	,	,	PUNCT
gujaf-329	401	4	10(3	10(3	NUM
gujaf-329	401	5	)	)	PUNCT
gujaf-329	401	6	,	,	PUNCT
gujaf-329	401	7	2158244020953180	2158244020953180	NUM
gujaf-329	401	8	.	.	PUNCT
gujaf-329	402	1	international	international	ADJ
gujaf-329	402	2	accounting	accounting	PROPN
gujaf-329	402	3	standard	standard	PROPN
gujaf-329	402	4	board	board	PROPN
gujaf-329	402	5	(	(	PUNCT
gujaf-329	402	6	2010	2010	NUM
gujaf-329	402	7	)	)	PUNCT
gujaf-329	402	8	.	.	PUNCT
gujaf-329	403	1	the	the	DET
gujaf-329	403	2	conceptual	conceptual	ADJ
gujaf-329	403	3	for	for	ADP
gujaf-329	403	4	financial	financial	ADJ
gujaf-329	403	5	reporting	reporting	NOUN
gujaf-329	403	6	.	.	PUNCT
gujaf-329	404	1	retrieved	retrieve	VERB
gujaf-329	404	2	from	from	ADP
gujaf-329	404	3	www.ifrs.org	www.ifrs.org	NUM
gujaf-329	404	4	8/2/2024	8/2/2024	NUM
gujaf-329	404	5	http://www.ifrs.org/	http://www.ifrs.org/	NOUN
gujaf-329	404	6	gusau	gusau	ADJ
gujaf-329	404	7	journal	journal	NOUN
gujaf-329	404	8	of	of	ADP
gujaf-329	404	9	accounting	accounting	NOUN
gujaf-329	404	10	and	and	CCONJ
gujaf-329	404	11	finance	finance	NOUN
gujaf-329	404	12	,	,	PUNCT
gujaf-329	404	13	vol	vol	NOUN
gujaf-329	404	14	.	.	PROPN
gujaf-329	404	15	5	5	NUM
gujaf-329	404	16	,	,	PUNCT
gujaf-329	404	17	issue	issue	NOUN
gujaf-329	404	18	2	2	NUM
gujaf-329	404	19	,	,	PUNCT
gujaf-329	404	20	october	october	PROPN
gujaf-329	404	21	,	,	PUNCT
gujaf-329	404	22	2024	2024	NUM
gujaf-329	404	23	108	108	NUM
gujaf-329	404	24	kalai	kalai	PROPN
gujaf-329	404	25	,	,	PUNCT
gujaf-329	404	26	l.	l.	PROPN
gujaf-329	404	27	&	&	CCONJ
gujaf-329	404	28	shais	shais	PROPN
gujaf-329	404	29	,	,	PUNCT
gujaf-329	404	30	y.	y.	PROPN
gujaf-329	404	31	(	(	PUNCT
gujaf-329	404	32	2019	2019	NUM
gujaf-329	404	33	)	)	PUNCT
gujaf-329	404	34	.	.	PUNCT
gujaf-329	405	1	the	the	DET
gujaf-329	405	2	impact	impact	NOUN
gujaf-329	405	3	of	of	ADP
gujaf-329	405	4	corporate	corporate	ADJ
gujaf-329	405	5	social	social	ADJ
gujaf-329	405	6	responsibility	responsibility	NOUN
gujaf-329	405	7	disclosure	disclosure	NOUN
gujaf-329	405	8	in	in	ADP
gujaf-329	405	9	terms	term	NOUN
gujaf-329	405	10	of	of	ADP
gujaf-329	405	11	quantity	quantity	NOUN
gujaf-329	405	12	and	and	CCONJ
gujaf-329	405	13	quality	quality	NOUN
gujaf-329	405	14	on	on	ADP
gujaf-329	405	15	the	the	DET
gujaf-329	405	16	financial	financial	ADJ
gujaf-329	405	17	performance	performance	NOUN
gujaf-329	405	18	of	of	ADP
gujaf-329	405	19	companies	company	NOUN
gujaf-329	405	20	in	in	ADP
gujaf-329	405	21	tunisia	tunisia	PROPN
gujaf-329	405	22	.	.	PUNCT
gujaf-329	406	1	international	international	ADJ
gujaf-329	406	2	review	review	NOUN
gujaf-329	406	3	of	of	ADP
gujaf-329	406	4	management	management	NOUN
gujaf-329	406	5	and	and	CCONJ
gujaf-329	406	6	marketing	marketing	NOUN
gujaf-329	406	7	,	,	PUNCT
gujaf-329	406	8	9(3	9(3	NUM
gujaf-329	406	9	)	)	PUNCT
gujaf-329	406	10	,	,	PUNCT
gujaf-329	406	11	9	9	NUM
gujaf-329	406	12	-	-	SYM
gujaf-329	406	13	18	18	NUM
gujaf-329	406	14	.	.	PUNCT
gujaf-329	407	1	khan	khan	PROPN
gujaf-329	407	2	,	,	PUNCT
gujaf-329	407	3	s.	s.	PROPN
gujaf-329	407	4	b.	b.	PROPN
gujaf-329	407	5	,	,	PUNCT
gujaf-329	407	6	laskar	laskar	PROPN
gujaf-329	407	7	,	,	PUNCT
gujaf-329	407	8	n.	n.	NOUN
gujaf-329	407	9	,	,	PUNCT
gujaf-329	407	10	&	&	CCONJ
gujaf-329	407	11	choudhury	choudhury	PROPN
gujaf-329	407	12	,	,	PUNCT
gujaf-329	407	13	k.	k.	PROPN
gujaf-329	407	14	s.	s.	PROPN
gujaf-329	407	15	(	(	PUNCT
gujaf-329	407	16	2022	2022	NUM
gujaf-329	407	17	)	)	PUNCT
gujaf-329	407	18	.	.	PUNCT
gujaf-329	408	1	does	do	AUX
gujaf-329	408	2	the	the	DET
gujaf-329	408	3	quality	quality	NOUN
gujaf-329	408	4	of	of	ADP
gujaf-329	408	5	environmental	environmental	ADJ
gujaf-329	408	6	disclosure	disclosure	NOUN
gujaf-329	408	7	depend	depend	VERB
gujaf-329	408	8	on	on	ADP
gujaf-329	408	9	firm	firm	ADJ
gujaf-329	408	10	performance	performance	NOUN
gujaf-329	408	11	:	:	PUNCT
gujaf-329	408	12	evidence	evidence	NOUN
gujaf-329	408	13	from	from	ADP
gujaf-329	408	14	emerging	emerge	VERB
gujaf-329	408	15	market	market	NOUN
gujaf-329	408	16	.	.	PUNCT
gujaf-329	409	1	journal	journal	NOUN
gujaf-329	409	2	of	of	ADP
gujaf-329	409	3	positive	positive	ADJ
gujaf-329	409	4	school	school	NOUN
gujaf-329	409	5	psychology	psychology	NOUN
gujaf-329	409	6	,	,	PUNCT
gujaf-329	409	7	6(9	6(9	NUM
gujaf-329	409	8	)	)	PUNCT
gujaf-329	409	9	,	,	PUNCT
gujaf-329	409	10	2716	2716	NUM
gujaf-329	409	11	-	-	SYM
gujaf-329	409	12	2723	2723	NUM
gujaf-329	409	13	.	.	PUNCT
gujaf-329	410	1	krejcie	krejcie	PROPN
gujaf-329	410	2	,	,	PUNCT
gujaf-329	410	3	r.v	r.v	PROPN
gujaf-329	410	4	.	.	PROPN
gujaf-329	410	5	&	&	CCONJ
gujaf-329	410	6	morgan	morgan	PROPN
gujaf-329	410	7	,	,	PUNCT
gujaf-329	410	8	d.w	d.w	PROPN
gujaf-329	410	9	.	.	PROPN
gujaf-329	410	10	,	,	PUNCT
gujaf-329	410	11	(	(	PUNCT
gujaf-329	410	12	1970	1970	NUM
gujaf-329	410	13	)	)	PUNCT
gujaf-329	410	14	.	.	PUNCT
gujaf-329	411	1	determining	determine	VERB
gujaf-329	411	2	sample	sample	NOUN
gujaf-329	411	3	size	size	NOUN
gujaf-329	411	4	for	for	ADP
gujaf-329	411	5	research	research	NOUN
gujaf-329	411	6	activities	activity	NOUN
gujaf-329	411	7	.	.	PUNCT
gujaf-329	412	1	“	"	PUNCT
gujaf-329	412	2	what	what	DET
gujaf-329	412	3	sample	sample	NOUN
gujaf-329	412	4	size	size	NOUN
gujaf-329	412	5	is	be	AUX
gujaf-329	412	6	‘	'	PUNCT
gujaf-329	412	7	enough	enough	ADJ
gujaf-329	412	8	’	'	PUNCT
gujaf-329	412	9	in	in	ADP
gujaf-329	412	10	internet	internet	NOUN
gujaf-329	412	11	survey	survey	NOUN
gujaf-329	412	12	research	research	NOUN
gujaf-329	412	13	”	"	PUNCT
gujaf-329	412	14	?	?	PUNCT
gujaf-329	413	1	interpersonal	interpersonal	ADJ
gujaf-329	413	2	computing	computing	NOUN
gujaf-329	413	3	and	and	CCONJ
gujaf-329	413	4	technology	technology	NOUN
gujaf-329	413	5	:	:	PUNCT
gujaf-329	413	6	an	an	DET
gujaf-329	413	7	electronic	electronic	ADJ
gujaf-329	413	8	journal	journal	NOUN
gujaf-329	413	9	for	for	ADP
gujaf-329	413	10	the	the	DET
gujaf-329	413	11	21st	21st	ADJ
gujaf-329	413	12	century	century	NOUN
gujaf-329	413	13	.	.	PUNCT
gujaf-329	414	1	retrieved	retrieve	VERB
gujaf-329	414	2	from	from	ADP
gujaf-329	414	3	:	:	PUNCT
gujaf-329	414	4	http://www.emoderators.com/ipct-j/1998/n3-4/hill.hmtl	http://www.emoderators.com/ipct-j/1998/n3-4/hill.hmtl	NUM
gujaf-329	414	5	13/10/2021	13/10/2021	NUM
gujaf-329	414	6	laskar	laskar	PROPN
gujaf-329	414	7	,	,	PUNCT
gujaf-329	414	8	n.	n.	NOUN
gujaf-329	414	9	,	,	PUNCT
gujaf-329	414	10	&	&	CCONJ
gujaf-329	414	11	gopal	gopal	PROPN
gujaf-329	414	12	maji	maji	PROPN
gujaf-329	414	13	,	,	PUNCT
gujaf-329	414	14	s.	s.	PROPN
gujaf-329	414	15	(	(	PUNCT
gujaf-329	414	16	2018	2018	NUM
gujaf-329	414	17	)	)	PUNCT
gujaf-329	414	18	.	.	PUNCT
gujaf-329	415	1	disclosure	disclosure	NOUN
gujaf-329	415	2	of	of	ADP
gujaf-329	415	3	corporate	corporate	ADJ
gujaf-329	415	4	sustainability	sustainability	NOUN
gujaf-329	415	5	performance	performance	NOUN
gujaf-329	415	6	and	and	CCONJ
gujaf-329	415	7	firm	firm	ADJ
gujaf-329	415	8	performance	performance	NOUN
gujaf-329	415	9	in	in	ADP
gujaf-329	415	10	asia	asia	PROPN
gujaf-329	415	11	.	.	PUNCT
gujaf-329	416	1	asian	asian	PROPN
gujaf-329	416	2	review	review	NOUN
gujaf-329	416	3	of	of	ADP
gujaf-329	416	4	accounting	accounting	NOUN
gujaf-329	416	5	,	,	PUNCT
gujaf-329	416	6	26(4	26(4	NUM
gujaf-329	416	7	)	)	PUNCT
gujaf-329	416	8	,	,	PUNCT
gujaf-329	416	9	414	414	NUM
gujaf-329	416	10	-	-	SYM
gujaf-329	416	11	443	443	NUM
gujaf-329	416	12	.	.	PUNCT
gujaf-329	417	1	loh	loh	PROPN
gujaf-329	417	2	,	,	PUNCT
gujaf-329	417	3	l.	l.	PROPN
gujaf-329	417	4	,	,	PUNCT
gujaf-329	417	5	thomas	thomas	PROPN
gujaf-329	417	6	,	,	PUNCT
gujaf-329	417	7	t.	t.	PROPN
gujaf-329	417	8	,	,	PUNCT
gujaf-329	417	9	&	&	CCONJ
gujaf-329	417	10	wang	wang	PROPN
gujaf-329	417	11	,	,	PUNCT
gujaf-329	417	12	y.	y.	PROPN
gujaf-329	417	13	(	(	PUNCT
gujaf-329	417	14	2017	2017	NUM
gujaf-329	417	15	)	)	PUNCT
gujaf-329	417	16	.	.	PUNCT
gujaf-329	418	1	sustainability	sustainability	NOUN
gujaf-329	418	2	reporting	reporting	NOUN
gujaf-329	418	3	and	and	CCONJ
gujaf-329	418	4	firm	firm	ADJ
gujaf-329	418	5	value	value	NOUN
gujaf-329	418	6	:	:	PUNCT
gujaf-329	418	7	evidence	evidence	NOUN
gujaf-329	418	8	from	from	ADP
gujaf-329	418	9	singapore	singapore	PROPN
gujaf-329	418	10	listed	list	VERB
gujaf-329	418	11	companies	company	NOUN
gujaf-329	418	12	.	.	PUNCT
gujaf-329	419	1	sustainability	sustainability	NOUN
gujaf-329	419	2	journal	journal	NOUN
gujaf-329	419	3	of	of	ADP
gujaf-329	419	4	mdpi	mdpi	PROPN
gujaf-329	419	5	,	,	PUNCT
gujaf-329	419	6	9(11	9(11	NUM
gujaf-329	419	7	)	)	PUNCT
gujaf-329	419	8	,	,	PUNCT
gujaf-329	419	9	2112	2112	NUM
gujaf-329	419	10	.	.	PUNCT
gujaf-329	420	1	michelon	michelon	PROPN
gujaf-329	420	2	,	,	PUNCT
gujaf-329	420	3	g.	g.	PROPN
gujaf-329	420	4	,	,	PUNCT
gujaf-329	420	5	pilonato	pilonato	PROPN
gujaf-329	420	6	,	,	PUNCT
gujaf-329	420	7	s.	s.	PROPN
gujaf-329	420	8	,	,	PUNCT
gujaf-329	420	9	&	&	CCONJ
gujaf-329	420	10	ricceri	ricceri	PROPN
gujaf-329	420	11	,	,	PUNCT
gujaf-329	420	12	f.	f.	PROPN
gujaf-329	420	13	(	(	PUNCT
gujaf-329	420	14	2015	2015	NUM
gujaf-329	420	15	)	)	PUNCT
gujaf-329	420	16	.	.	PUNCT
gujaf-329	421	1	csr	csr	NOUN
gujaf-329	421	2	reporting	reporting	NOUN
gujaf-329	421	3	practices	practice	NOUN
gujaf-329	421	4	and	and	CCONJ
gujaf-329	421	5	the	the	DET
gujaf-329	421	6	quality	quality	NOUN
gujaf-329	421	7	of	of	ADP
gujaf-329	421	8	disclosure	disclosure	NOUN
gujaf-329	421	9	:	:	PUNCT
gujaf-329	421	10	an	an	DET
gujaf-329	421	11	empirical	empirical	ADJ
gujaf-329	421	12	analysis	analysis	NOUN
gujaf-329	421	13	.	.	PUNCT
gujaf-329	422	1	critical	critical	ADJ
gujaf-329	422	2	perspectives	perspective	NOUN
gujaf-329	422	3	on	on	ADP
gujaf-329	422	4	accounting	account	VERB
gujaf-329	422	5	,	,	PUNCT
gujaf-329	422	6	33	33	NUM
gujaf-329	422	7	,	,	PUNCT
gujaf-329	422	8	59	59	NUM
gujaf-329	422	9	-	-	SYM
gujaf-329	422	10	78	78	NUM
gujaf-329	422	11	.	.	PUNCT
gujaf-329	423	1	mohammed	mohammed	PROPN
gujaf-329	423	2	s.d	s.d	PROPN
gujaf-329	423	3	.	.	PROPN
gujaf-329	423	4	,	,	PUNCT
gujaf-329	423	5	(	(	PUNCT
gujaf-329	423	6	2018	2018	NUM
gujaf-329	423	7	)	)	PUNCT
gujaf-329	423	8	.	.	PUNCT
gujaf-329	424	1	mandatory	mandatory	ADJ
gujaf-329	424	2	social	social	ADJ
gujaf-329	424	3	and	and	CCONJ
gujaf-329	424	4	environmental	environmental	ADJ
gujaf-329	424	5	disclosure	disclosure	NOUN
gujaf-329	424	6	:	:	PUNCT
gujaf-329	424	7	a	a	DET
gujaf-329	424	8	performance	performance	NOUN
gujaf-329	424	9	evaluation	evaluation	NOUN
gujaf-329	424	10	of	of	ADP
gujaf-329	424	11	listed	list	VERB
gujaf-329	424	12	nigerian	nigerian	ADJ
gujaf-329	424	13	oil	oil	NOUN
gujaf-329	424	14	and	and	CCONJ
gujaf-329	424	15	gas	gas	NOUN
gujaf-329	424	16	companies	company	NOUN
gujaf-329	424	17	preand	preand	VERB
gujaf-329	424	18	post	post	ADJ
gujaf-329	424	19	-	-	ADJ
gujaf-329	424	20	mandatory	mandatory	ADJ
gujaf-329	424	21	disclosure	disclosure	NOUN
gujaf-329	424	22	requirements	requirement	NOUN
gujaf-329	424	23	.	.	PUNCT
gujaf-329	425	1	journal	journal	NOUN
gujaf-329	425	2	of	of	ADP
gujaf-329	425	3	finance	finance	NOUN
gujaf-329	425	4	and	and	CCONJ
gujaf-329	425	5	accounting	accounting	NOUN
gujaf-329	425	6	,	,	PUNCT
gujaf-329	425	7	6(2	6(2	NUM
gujaf-329	425	8	)	)	PUNCT
gujaf-329	425	9	,	,	PUNCT
gujaf-329	425	10	56	56	NUM
gujaf-329	425	11	-	-	SYM
gujaf-329	425	12	68	68	NUM
gujaf-329	425	13	.	.	PUNCT
gujaf-329	426	1	munshi	munshi	PROPN
gujaf-329	426	2	,	,	PUNCT
gujaf-329	426	3	d.	d.	PROPN
gujaf-329	426	4	,	,	PUNCT
gujaf-329	426	5	&	&	CCONJ
gujaf-329	426	6	dutta	dutta	PROPN
gujaf-329	426	7	,	,	PUNCT
gujaf-329	426	8	s.	s.	PROPN
gujaf-329	426	9	(	(	PUNCT
gujaf-329	426	10	2016	2016	NUM
gujaf-329	426	11	)	)	PUNCT
gujaf-329	426	12	.	.	PUNCT
gujaf-329	427	1	sustainability	sustainability	NOUN
gujaf-329	427	2	reporting	report	VERB
gujaf-329	427	3	quality	quality	NOUN
gujaf-329	427	4	of	of	ADP
gujaf-329	427	5	indian	indian	ADJ
gujaf-329	427	6	and	and	CCONJ
gujaf-329	427	7	american	american	ADJ
gujaf-329	427	8	manufacturing	manufacturing	NOUN
gujaf-329	427	9	firms	firm	NOUN
gujaf-329	427	10	:	:	PUNCT
gujaf-329	427	11	a	a	DET
gujaf-329	427	12	comparative	comparative	ADJ
gujaf-329	427	13	analysis	analysis	NOUN
gujaf-329	427	14	.	.	PUNCT
gujaf-329	428	1	serbian	serbian	ADJ
gujaf-329	428	2	journal	journal	PROPN
gujaf-329	428	3	of	of	ADP
gujaf-329	428	4	management	management	NOUN
gujaf-329	428	5	,	,	PUNCT
gujaf-329	428	6	11(2	11(2	NUM
gujaf-329	428	7	)	)	PUNCT
gujaf-329	428	8	,	,	PUNCT
gujaf-329	428	9	245	245	NUM
gujaf-329	428	10	-	-	SYM
gujaf-329	428	11	260	260	NUM
gujaf-329	428	12	.	.	PUNCT
gujaf-329	429	1	nwaigwe	nwaigwe	PROPN
gujaf-329	429	2	,	,	PUNCT
gujaf-329	429	3	n.g	n.g	PROPN
gujaf-329	429	4	.	.	PROPN
gujaf-329	429	5	,	,	PUNCT
gujaf-329	429	6	ofoegbu	ofoegbu	PROPN
gujaf-329	429	7	,	,	PUNCT
gujaf-329	429	8	g.n	g.n	PROPN
gujaf-329	429	9	.	.	PROPN
gujaf-329	429	10	,	,	PUNCT
gujaf-329	429	11	dibia	dibia	PROPN
gujaf-329	429	12	,	,	PUNCT
gujaf-329	429	13	n.o	n.o	PROPN
gujaf-329	429	14	.	.	PROPN
gujaf-329	429	15	,	,	PUNCT
gujaf-329	429	16	&	&	CCONJ
gujaf-329	429	17	nwaogwugwu	nwaogwugwu	PROPN
gujaf-329	429	18	,	,	PUNCT
gujaf-329	429	19	c.v	c.v	PROPN
gujaf-329	429	20	.	.	PROPN
gujaf-329	429	21	(	(	PUNCT
gujaf-329	429	22	2020	2020	NUM
gujaf-329	429	23	)	)	PUNCT
gujaf-329	429	24	.	.	PUNCT
gujaf-329	430	1	sustainability	sustainability	NOUN
gujaf-329	430	2	disclosure	disclosure	NOUN
gujaf-329	430	3	:	:	PUNCT
gujaf-329	430	4	impact	impact	NOUN
gujaf-329	430	5	of	of	ADP
gujaf-329	430	6	its	its	PRON
gujaf-329	430	7	extent	extent	NOUN
gujaf-329	430	8	and	and	CCONJ
gujaf-329	430	9	quality	quality	NOUN
gujaf-329	430	10	on	on	ADP
gujaf-329	430	11	value	value	NOUN
gujaf-329	430	12	of	of	ADP
gujaf-329	430	13	listed	list	VERB
gujaf-329	430	14	firms	firm	NOUN
gujaf-329	430	15	in	in	ADP
gujaf-329	430	16	nigeria	nigeria	PROPN
gujaf-329	430	17	.	.	PUNCT
gujaf-329	431	1	cogent	cogent	NOUN
gujaf-329	431	2	business	business	PROPN
gujaf-329	431	3	&	&	CCONJ
gujaf-329	431	4	management	management	PROPN
gujaf-329	431	5	,	,	PUNCT
gujaf-329	431	6	9	9	NUM
gujaf-329	431	7	:	:	SYM
gujaf-329	431	8	2079393	2079393	NUM
gujaf-329	431	9	,	,	PUNCT
gujaf-329	431	10	1	1	NUM
gujaf-329	431	11	-	-	SYM
gujaf-329	431	12	16	16	NUM
gujaf-329	431	13	.	.	PUNCT
gujaf-329	431	14	nweze	nweze	PROPN
gujaf-329	431	15	,	,	PUNCT
gujaf-329	431	16	a.	a.	NOUN
gujaf-329	431	17	u.	u.	PROPN
gujaf-329	431	18	,	,	PUNCT
gujaf-329	431	19	&	&	CCONJ
gujaf-329	431	20	nwadialor	nwadialor	PROPN
gujaf-329	431	21	,	,	PUNCT
gujaf-329	431	22	e.	e.	PROPN
gujaf-329	431	23	o.	o.	PROPN
gujaf-329	431	24	(	(	PUNCT
gujaf-329	431	25	2020	2020	NUM
gujaf-329	431	26	)	)	PUNCT
gujaf-329	431	27	.	.	PUNCT
gujaf-329	432	1	effect	effect	NOUN
gujaf-329	432	2	of	of	ADP
gujaf-329	432	3	social	social	ADJ
gujaf-329	432	4	and	and	CCONJ
gujaf-329	432	5	environmental	environmental	ADJ
gujaf-329	432	6	disclosures	disclosure	NOUN
gujaf-329	432	7	on	on	ADP
gujaf-329	432	8	performance	performance	NOUN
gujaf-329	432	9	of	of	ADP
gujaf-329	432	10	non	non	ADJ
gujaf-329	432	11	-	-	ADJ
gujaf-329	432	12	financial	financial	ADJ
gujaf-329	432	13	firms	firm	NOUN
gujaf-329	432	14	in	in	ADP
gujaf-329	432	15	nigeria	nigeria	PROPN
gujaf-329	432	16	.	.	PUNCT
gujaf-329	433	1	journal	journal	PROPN
gujaf-329	433	2	of	of	ADP
gujaf-329	433	3	accounting	accounting	NOUN
gujaf-329	433	4	and	and	CCONJ
gujaf-329	433	5	financial	financial	ADJ
gujaf-329	433	6	management	management	NOUN
gujaf-329	433	7	,	,	PUNCT
gujaf-329	433	8	6(1	6(1	NUM
gujaf-329	433	9	)	)	PUNCT
gujaf-329	433	10	,	,	PUNCT
gujaf-329	433	11	40	40	NUM
gujaf-329	433	12	-	-	SYM
gujaf-329	433	13	58	58	NUM
gujaf-329	433	14	.	.	PUNCT
gujaf-329	434	1	ohlson	ohlson	NOUN
gujaf-329	434	2	,	,	PUNCT
gujaf-329	434	3	j.	j.	PROPN
gujaf-329	434	4	a.	a.	PROPN
gujaf-329	434	5	(	(	PUNCT
gujaf-329	434	6	1995	1995	NUM
gujaf-329	434	7	)	)	PUNCT
gujaf-329	434	8	.	.	PUNCT
gujaf-329	435	1	earnings	earning	NOUN
gujaf-329	435	2	,	,	PUNCT
gujaf-329	435	3	book	book	NOUN
gujaf-329	435	4	values	value	NOUN
gujaf-329	435	5	,	,	PUNCT
gujaf-329	435	6	and	and	CCONJ
gujaf-329	435	7	dividends	dividend	NOUN
gujaf-329	435	8	in	in	ADP
gujaf-329	435	9	equity	equity	NOUN
gujaf-329	435	10	valuation	valuation	NOUN
gujaf-329	435	11	.	.	PUNCT
gujaf-329	436	1	contemporary	contemporary	ADJ
gujaf-329	436	2	accounting	accounting	PROPN
gujaf-329	436	3	research,11(2	research,11(2	PROPN
gujaf-329	436	4	)	)	PUNCT
gujaf-329	436	5	,	,	PUNCT
gujaf-329	436	6	661	661	NUM
gujaf-329	436	7	-	-	SYM
gujaf-329	436	8	87	87	NUM
gujaf-329	436	9	.	.	PUNCT
gujaf-329	437	1	okudo	okudo	PROPN
gujaf-329	437	2	,	,	PUNCT
gujaf-329	437	3	c.l	c.l	PROPN
gujaf-329	437	4	.	.	PROPN
gujaf-329	437	5	,	,	PUNCT
gujaf-329	437	6	&	&	CCONJ
gujaf-329	437	7	amahalu	amahalu	PROPN
gujaf-329	437	8	,	,	PUNCT
gujaf-329	437	9	n.n	n.n	PROPN
gujaf-329	437	10	.	.	PROPN
gujaf-329	437	11	(	(	PUNCT
gujaf-329	437	12	2023	2023	NUM
gujaf-329	437	13	)	)	PUNCT
gujaf-329	437	14	.	.	PUNCT
gujaf-329	438	1	effect	effect	NOUN
gujaf-329	438	2	of	of	ADP
gujaf-329	438	3	environmental	environmental	ADJ
gujaf-329	438	4	accounting	accounting	NOUN
gujaf-329	438	5	on	on	ADP
gujaf-329	438	6	profitability	profitability	NOUN
gujaf-329	438	7	of	of	ADP
gujaf-329	438	8	listed	list	VERB
gujaf-329	438	9	oil	oil	NOUN
gujaf-329	438	10	and	and	CCONJ
gujaf-329	438	11	gas	gas	NOUN
gujaf-329	438	12	firms	firm	NOUN
gujaf-329	438	13	in	in	ADP
gujaf-329	438	14	nigeria	nigeria	PROPN
gujaf-329	438	15	.	.	PUNCT
gujaf-329	439	1	international	international	ADJ
gujaf-329	439	2	journal	journal	PROPN
gujaf-329	439	3	of	of	ADP
gujaf-329	439	4	advanced	advanced	ADJ
gujaf-329	439	5	academic	academic	ADJ
gujaf-329	439	6	research	research	NOUN
gujaf-329	439	7	,	,	PUNCT
gujaf-329	439	8	9(3	9(3	NUM
gujaf-329	439	9	)	)	PUNCT
gujaf-329	439	10	,	,	PUNCT
gujaf-329	439	11	47	47	NUM
gujaf-329	439	12	-	-	SYM
gujaf-329	439	13	61	61	NUM
gujaf-329	439	14	.	.	PUNCT
gujaf-329	440	1	qiu	qiu	PROPN
gujaf-329	440	2	,	,	PUNCT
gujaf-329	440	3	y.	y.	PROPN
gujaf-329	440	4	,	,	PUNCT
gujaf-329	440	5	shaukat	shaukat	PROPN
gujaf-329	440	6	,	,	PUNCT
gujaf-329	440	7	a.	a.	PROPN
gujaf-329	440	8	,	,	PUNCT
gujaf-329	440	9	&	&	CCONJ
gujaf-329	440	10	tharyan	tharyan	PROPN
gujaf-329	440	11	,	,	PUNCT
gujaf-329	440	12	r.	r.	PROPN
gujaf-329	440	13	(	(	PUNCT
gujaf-329	440	14	2016	2016	NUM
gujaf-329	440	15	)	)	PUNCT
gujaf-329	440	16	.	.	PUNCT
gujaf-329	441	1	environmental	environmental	ADJ
gujaf-329	441	2	and	and	CCONJ
gujaf-329	441	3	social	social	ADJ
gujaf-329	441	4	disclosures	disclosure	NOUN
gujaf-329	441	5	:	:	PUNCT
gujaf-329	441	6	link	link	VERB
gujaf-329	441	7	with	with	ADP
gujaf-329	441	8	corporate	corporate	ADJ
gujaf-329	441	9	financial	financial	ADJ
gujaf-329	441	10	performance	performance	NOUN
gujaf-329	441	11	.	.	PUNCT
gujaf-329	442	1	the	the	DET
gujaf-329	442	2	british	british	PROPN
gujaf-329	442	3	accounting	accounting	PROPN
gujaf-329	442	4	review	review	PROPN
gujaf-329	442	5	,	,	PUNCT
gujaf-329	442	6	48(1	48(1	NOUN
gujaf-329	442	7	)	)	PUNCT
gujaf-329	442	8	,	,	PUNCT
gujaf-329	442	9	102	102	NUM
gujaf-329	442	10	-	-	SYM
gujaf-329	442	11	116	116	NUM
gujaf-329	442	12	.	.	PUNCT
gujaf-329	443	1	richardson	richardson	PROPN
gujaf-329	443	2	,	,	PUNCT
gujaf-329	443	3	a.	a.	PROPN
gujaf-329	443	4	j.	j.	PROPN
gujaf-329	443	5	,	,	PUNCT
gujaf-329	443	6	welker	welker	PROPN
gujaf-329	443	7	,	,	PUNCT
gujaf-329	443	8	m.	m.	NOUN
gujaf-329	443	9	,	,	PUNCT
gujaf-329	443	10	&	&	CCONJ
gujaf-329	443	11	hutchinson	hutchinson	PROPN
gujaf-329	443	12	,	,	PUNCT
gujaf-329	443	13	i.	i.	PROPN
gujaf-329	443	14	r.	r.	PROPN
gujaf-329	443	15	(	(	PUNCT
gujaf-329	443	16	1999	1999	NUM
gujaf-329	443	17	)	)	PUNCT
gujaf-329	443	18	.	.	PUNCT
gujaf-329	444	1	managing	manage	VERB
gujaf-329	444	2	capital	capital	NOUN
gujaf-329	444	3	market	market	NOUN
gujaf-329	444	4	reactions	reaction	NOUN
gujaf-329	444	5	to	to	ADP
gujaf-329	444	6	corporate	corporate	ADJ
gujaf-329	444	7	social	social	ADJ
gujaf-329	444	8	resposibility	resposibility	NOUN
gujaf-329	444	9	.	.	PUNCT
gujaf-329	445	1	international	international	ADJ
gujaf-329	445	2	journal	journal	PROPN
gujaf-329	445	3	of	of	ADP
gujaf-329	445	4	management	management	NOUN
gujaf-329	445	5	reviews	review	NOUN
gujaf-329	445	6	,	,	PUNCT
gujaf-329	445	7	1(1	1(1	NUM
gujaf-329	445	8	)	)	PUNCT
gujaf-329	445	9	,	,	PUNCT
gujaf-329	445	10	17	17	NUM
gujaf-329	445	11	-	-	SYM
gujaf-329	445	12	43	43	NUM
gujaf-329	445	13	.	.	PUNCT
gujaf-329	446	1	umoren	umoren	PROPN
gujaf-329	446	2	,	,	PUNCT
gujaf-329	446	3	a.	a.	NOUN
gujaf-329	446	4	o.	o.	PROPN
gujaf-329	446	5	,	,	PUNCT
gujaf-329	446	6	isiavwe	isiavwe	NOUN
gujaf-329	446	7	-	-	PUNCT
gujaf-329	446	8	ogbari	ogbari	ADJ
gujaf-329	446	9	,	,	PUNCT
gujaf-329	446	10	m.	m.	PROPN
gujaf-329	446	11	e.	e.	PROPN
gujaf-329	446	12	,	,	PUNCT
gujaf-329	446	13	&	&	CCONJ
gujaf-329	446	14	morenike	morenike	PROPN
gujaf-329	446	15	,	,	PUNCT
gujaf-329	446	16	a.t	a.t	PROPN
gujaf-329	446	17	.	.	PUNCT
gujaf-329	446	18	(	(	PUNCT
gujaf-329	446	19	2016	2016	NUM
gujaf-329	446	20	)	)	PUNCT
gujaf-329	446	21	.	.	PUNCT
gujaf-329	447	1	corporate	corporate	ADJ
gujaf-329	447	2	social	social	ADJ
gujaf-329	447	3	responsibility	responsibility	NOUN
gujaf-329	447	4	and	and	CCONJ
gujaf-329	447	5	firm	firm	ADJ
gujaf-329	447	6	performance	performance	NOUN
gujaf-329	447	7	:	:	PUNCT
gujaf-329	447	8	a	a	DET
gujaf-329	447	9	study	study	NOUN
gujaf-329	447	10	of	of	ADP
gujaf-329	447	11	listed	list	VERB
gujaf-329	447	12	firms	firm	NOUN
gujaf-329	447	13	in	in	ADP
gujaf-329	447	14	nigeria	nigeria	PROPN
gujaf-329	447	15	.	.	PUNCT
gujaf-329	448	1	ican	ican	PROPN
gujaf-329	448	2	2nd	2nd	ADJ
gujaf-329	448	3	annual	annual	ADJ
gujaf-329	448	4	international	international	ADJ
gujaf-329	448	5	academic	academic	ADJ
gujaf-329	448	6	conference	conference	NOUN
gujaf-329	448	7	of	of	ADP
gujaf-329	448	8	accounting	accounting	NOUN
gujaf-329	448	9	and	and	CCONJ
gujaf-329	448	10	finance	finance	NOUN
gujaf-329	448	11	(	(	PUNCT
gujaf-329	448	12	pp	pp	ADJ
gujaf-329	448	13	.	.	PUNCT
gujaf-329	449	1	983	983	NUM
gujaf-329	449	2	-	-	SYM
gujaf-329	449	3	998	998	NUM
gujaf-329	449	4	)	)	PUNCT
gujaf-329	449	5	.	.	PUNCT
gujaf-329	450	1	whittington	whittington	PROPN
gujaf-329	450	2	,	,	PUNCT
gujaf-329	450	3	m.	m.	NOUN
gujaf-329	450	4	,	,	PUNCT
gujaf-329	450	5	&	&	CCONJ
gujaf-329	450	6	ekara	ekara	PROPN
gujaf-329	450	7	,	,	PUNCT
gujaf-329	450	8	a.	a.	NOUN
gujaf-329	450	9	(	(	PUNCT
gujaf-329	450	10	2013	2013	NUM
gujaf-329	450	11	)	)	PUNCT
gujaf-329	450	12	.	.	PUNCT
gujaf-329	451	1	assessment	assessment	NOUN
gujaf-329	451	2	of	of	ADP
gujaf-329	451	3	corporate	corporate	ADJ
gujaf-329	451	4	reporting	reporting	NOUN
gujaf-329	451	5	quality	quality	NOUN
gujaf-329	451	6	:	:	PUNCT
gujaf-329	451	7	a	a	DET
gujaf-329	451	8	review	review	NOUN
gujaf-329	451	9	of	of	ADP
gujaf-329	451	10	the	the	DET
gujaf-329	451	11	literature	literature	NOUN
gujaf-329	451	12	.	.	PUNCT
gujaf-329	452	1	european	european	PROPN
gujaf-329	452	2	accounting	accounting	PROPN
gujaf-329	452	3	association	association	PROPN
gujaf-329	452	4	.	.	PUNCT
gujaf-329	453	1	36th	36th	ADJ
gujaf-329	453	2	annual	annual	ADJ
gujaf-329	453	3	congress	congress	PROPN
gujaf-329	453	4	,	,	PUNCT
gujaf-329	453	5	paris	paris	PROPN
gujaf-329	453	6	,	,	PUNCT
gujaf-329	453	7	france	france	PROPN
gujaf-329	453	8	.	.	PUNCT
gujaf-329	454	1	wooldridge	wooldridge	PROPN
gujaf-329	454	2	,	,	PUNCT
gujaf-329	454	3	j.m	j.m	PROPN
gujaf-329	454	4	.	.	PROPN
gujaf-329	454	5	(	(	PUNCT
gujaf-329	454	6	2010	2010	NUM
gujaf-329	454	7	)	)	PUNCT
gujaf-329	454	8	.	.	PUNCT
gujaf-329	455	1	econometric	econometric	ADJ
gujaf-329	455	2	analysis	analysis	NOUN
gujaf-329	455	3	of	of	ADP
gujaf-329	455	4	cross	cross	PROPN
gujaf-329	455	5	section	section	PROPN
gujaf-329	455	6	&	&	CCONJ
gujaf-329	455	7	panel	panel	PROPN
gujaf-329	455	8	data	data	PROPN
gujaf-329	455	9	.	.	PUNCT
gujaf-329	456	1	mit	mit	PROPN
gujaf-329	456	2	press	press	PROPN
gujaf-329	456	3	.	.	PUNCT
gujaf-329	457	1	http://www.emoderators.com/ipct-j/1998/n3-4/hill.hmtl%2013/10/2021	http://www.emoderators.com/ipct-j/1998/n3-4/hill.hmtl%2013/10/2021	PUNCT