id	sid	tid	token	lemma	pos
gujaf-340	1	1	gusau	gusau	PROPN
gujaf-340	1	2	journal	journal	NOUN
gujaf-340	1	3	of	of	ADP
gujaf-340	1	4	accounting	accounting	NOUN
gujaf-340	1	5	and	and	CCONJ
gujaf-340	1	6	finance	finance	NOUN
gujaf-340	1	7	,	,	PUNCT
gujaf-340	1	8	vol	vol	NOUN
gujaf-340	1	9	.	.	PROPN
gujaf-340	1	10	5	5	NUM
gujaf-340	1	11	,	,	PUNCT
gujaf-340	1	12	issue	issue	NOUN
gujaf-340	1	13	2	2	NUM
gujaf-340	1	14	,	,	PUNCT
gujaf-340	1	15	october	october	PROPN
gujaf-340	1	16	,	,	PUNCT
gujaf-340	1	17	2024	2024	NUM
gujaf-340	1	18	i	i	PRON
gujaf-340	1	19	gusau	gusau	PROPN
gujaf-340	1	20	journal	journal	NOUN
gujaf-340	1	21	of	of	ADP
gujaf-340	1	22	accounting	accounting	NOUN
gujaf-340	1	23	and	and	CCONJ
gujaf-340	1	24	finance	finance	NOUN
gujaf-340	1	25	(	(	PUNCT
gujaf-340	1	26	gujaf	gujaf	NOUN
gujaf-340	1	27	)	)	PUNCT
gujaf-340	1	28	vol	vol	NOUN
gujaf-340	1	29	.	.	NOUN
gujaf-340	2	1	5	5	NUM
gujaf-340	2	2	issue	issue	NOUN
gujaf-340	2	3	2	2	NUM
gujaf-340	2	4	,	,	PUNCT
gujaf-340	2	5	october	october	PROPN
gujaf-340	2	6	,	,	PUNCT
gujaf-340	2	7	2024	2024	NUM
gujaf-340	2	8	issn	issn	X
gujaf-340	2	9	:	:	PUNCT
gujaf-340	2	10	2756	2756	NUM
gujaf-340	2	11	-	-	PUNCT
gujaf-340	2	12	665x	665x	NOUN
gujaf-340	2	13	a	a	DET
gujaf-340	2	14	publication	publication	NOUN
gujaf-340	2	15	of	of	ADP
gujaf-340	2	16	department	department	NOUN
gujaf-340	2	17	of	of	ADP
gujaf-340	2	18	accounting	accounting	NOUN
gujaf-340	2	19	and	and	CCONJ
gujaf-340	2	20	finance	finance	NOUN
gujaf-340	2	21	,	,	PUNCT
gujaf-340	2	22	faculty	faculty	NOUN
gujaf-340	2	23	of	of	ADP
gujaf-340	2	24	management	management	NOUN
gujaf-340	2	25	and	and	CCONJ
gujaf-340	2	26	social	social	ADJ
gujaf-340	2	27	sciences	science	NOUN
gujaf-340	2	28	,	,	PUNCT
gujaf-340	2	29	federal	federal	ADJ
gujaf-340	2	30	university	university	NOUN
gujaf-340	2	31	gusau	gusau	NOUN
gujaf-340	2	32	,	,	PUNCT
gujaf-340	2	33	zamfara	zamfara	PROPN
gujaf-340	2	34	state	state	PROPN
gujaf-340	2	35	-nigeria	-nigeria	PROPN
gujaf-340	2	36	gusau	gusau	ADJ
gujaf-340	2	37	journal	journal	NOUN
gujaf-340	2	38	of	of	ADP
gujaf-340	2	39	accounting	accounting	NOUN
gujaf-340	2	40	and	and	CCONJ
gujaf-340	2	41	finance	finance	NOUN
gujaf-340	2	42	,	,	PUNCT
gujaf-340	2	43	vol	vol	NOUN
gujaf-340	2	44	.	.	PROPN
gujaf-340	2	45	5	5	NUM
gujaf-340	2	46	,	,	PUNCT
gujaf-340	2	47	issue	issue	NOUN
gujaf-340	2	48	2	2	NUM
gujaf-340	2	49	,	,	PUNCT
gujaf-340	2	50	october	october	PROPN
gujaf-340	2	51	,	,	PUNCT
gujaf-340	2	52	2024	2024	NUM
gujaf-340	2	53	ii	ii	NUM
gujaf-340	2	54	©	©	PROPN
gujaf-340	2	55	department	department	PROPN
gujaf-340	2	56	of	of	ADP
gujaf-340	2	57	accounting	accounting	NOUN
gujaf-340	2	58	and	and	CCONJ
gujaf-340	2	59	finance	finance	NOUN
gujaf-340	2	60	vol	vol	NOUN
gujaf-340	2	61	.	.	PUNCT
gujaf-340	2	62	5	5	NUM
gujaf-340	2	63	issue	issue	NOUN
gujaf-340	2	64	2	2	NUM
gujaf-340	2	65	october	october	PROPN
gujaf-340	2	66	,	,	PUNCT
gujaf-340	2	67	2024	2024	NUM
gujaf-340	2	68	issn	issn	X
gujaf-340	2	69	:	:	PUNCT
gujaf-340	2	70	2756	2756	NUM
gujaf-340	2	71	-	-	PUNCT
gujaf-340	2	72	665x	665x	NOUN
gujaf-340	2	73	a	a	DET
gujaf-340	2	74	publication	publication	NOUN
gujaf-340	2	75	of	of	ADP
gujaf-340	2	76	department	department	NOUN
gujaf-340	2	77	of	of	ADP
gujaf-340	2	78	accounting	accounting	NOUN
gujaf-340	2	79	and	and	CCONJ
gujaf-340	2	80	finance	finance	NOUN
gujaf-340	2	81	,	,	PUNCT
gujaf-340	2	82	faculty	faculty	NOUN
gujaf-340	2	83	of	of	ADP
gujaf-340	2	84	management	management	NOUN
gujaf-340	2	85	and	and	CCONJ
gujaf-340	2	86	social	social	ADJ
gujaf-340	2	87	sciences	science	NOUN
gujaf-340	2	88	,	,	PUNCT
gujaf-340	2	89	federal	federal	ADJ
gujaf-340	2	90	university	university	NOUN
gujaf-340	2	91	gusau	gusau	NOUN
gujaf-340	2	92	,	,	PUNCT
gujaf-340	2	93	zamfara	zamfara	PROPN
gujaf-340	2	94	state	state	NOUN
gujaf-340	2	95	-nigeria	-nigeria	PROPN
gujaf-340	2	96	all	all	DET
gujaf-340	2	97	rights	right	NOUN
gujaf-340	2	98	reserved	reserve	VERB
gujaf-340	2	99	except	except	SCONJ
gujaf-340	2	100	for	for	ADP
gujaf-340	2	101	academic	academic	ADJ
gujaf-340	2	102	purposes	purpose	NOUN
gujaf-340	2	103	no	no	DET
gujaf-340	2	104	part	part	NOUN
gujaf-340	2	105	or	or	CCONJ
gujaf-340	2	106	whole	whole	NOUN
gujaf-340	2	107	of	of	ADP
gujaf-340	2	108	this	this	DET
gujaf-340	2	109	publication	publication	NOUN
gujaf-340	2	110	is	be	AUX
gujaf-340	2	111	allowed	allow	VERB
gujaf-340	2	112	to	to	PART
gujaf-340	2	113	be	be	AUX
gujaf-340	2	114	reproduced	reproduce	VERB
gujaf-340	2	115	,	,	PUNCT
gujaf-340	2	116	stored	store	VERB
gujaf-340	2	117	in	in	ADP
gujaf-340	2	118	a	a	DET
gujaf-340	2	119	retrieval	retrieval	NOUN
gujaf-340	2	120	system	system	NOUN
gujaf-340	2	121	or	or	CCONJ
gujaf-340	2	122	transmitted	transmit	VERB
gujaf-340	2	123	in	in	ADP
gujaf-340	2	124	any	any	DET
gujaf-340	2	125	form	form	NOUN
gujaf-340	2	126	or	or	CCONJ
gujaf-340	2	127	by	by	ADP
gujaf-340	2	128	any	any	DET
gujaf-340	2	129	means	mean	NOUN
gujaf-340	2	130	be	be	AUX
gujaf-340	2	131	it	it	PRON
gujaf-340	2	132	mechanical	mechanical	ADJ
gujaf-340	2	133	,	,	PUNCT
gujaf-340	2	134	electrical	electrical	ADJ
gujaf-340	2	135	,	,	PUNCT
gujaf-340	2	136	photocopying	photocopying	NOUN
gujaf-340	2	137	,	,	PUNCT
gujaf-340	2	138	recording	recording	NOUN
gujaf-340	2	139	or	or	CCONJ
gujaf-340	2	140	otherwise	otherwise	ADV
gujaf-340	2	141	,	,	PUNCT
gujaf-340	2	142	without	without	ADP
gujaf-340	2	143	prior	prior	ADJ
gujaf-340	2	144	permission	permission	NOUN
gujaf-340	2	145	of	of	ADP
gujaf-340	2	146	the	the	DET
gujaf-340	2	147	copyright	copyright	NOUN
gujaf-340	2	148	owner	owner	NOUN
gujaf-340	2	149	.	.	PUNCT
gujaf-340	3	1	published	publish	VERB
gujaf-340	3	2	and	and	CCONJ
gujaf-340	3	3	printed	print	VERB
gujaf-340	3	4	by	by	ADP
gujaf-340	3	5	:	:	PUNCT
gujaf-340	3	6	ahmadu	ahmadu	PROPN
gujaf-340	3	7	bello	bello	PROPN
gujaf-340	3	8	university	university	PROPN
gujaf-340	3	9	press	press	NOUN
gujaf-340	3	10	limited	limit	VERB
gujaf-340	3	11	,	,	PUNCT
gujaf-340	3	12	zaria	zaria	PROPN
gujaf-340	3	13	kaduna	kaduna	PROPN
gujaf-340	3	14	state	state	PROPN
gujaf-340	3	15	,	,	PUNCT
gujaf-340	3	16	nigeria	nigeria	PROPN
gujaf-340	3	17	.	.	PUNCT
gujaf-340	4	1	tel	tel	ADP
gujaf-340	4	2	:	:	PUNCT
gujaf-340	4	3	08065949711	08065949711	NUM
gujaf-340	4	4	,	,	PUNCT
gujaf-340	4	5	069	069	NUM
gujaf-340	4	6	-	-	SYM
gujaf-340	4	7	879121	879121	NUM
gujaf-340	4	8	e	e	NOUN
gujaf-340	4	9	-	-	NOUN
gujaf-340	4	10	mail	mail	NOUN
gujaf-340	4	11	:	:	PUNCT
gujaf-340	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-340	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-340	5	1	website	website	NOUN
gujaf-340	5	2	:	:	PUNCT
gujaf-340	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-340	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-340	5	5	gusau	gusau	PROPN
gujaf-340	5	6	journal	journal	PROPN
gujaf-340	5	7	of	of	ADP
gujaf-340	5	8	accounting	accounting	NOUN
gujaf-340	5	9	and	and	CCONJ
gujaf-340	5	10	finance	finance	NOUN
gujaf-340	5	11	,	,	PUNCT
gujaf-340	5	12	vol	vol	NOUN
gujaf-340	5	13	.	.	PROPN
gujaf-340	5	14	5	5	NUM
gujaf-340	5	15	,	,	PUNCT
gujaf-340	5	16	issue	issue	NOUN
gujaf-340	5	17	2	2	NUM
gujaf-340	5	18	,	,	PUNCT
gujaf-340	5	19	october	october	PROPN
gujaf-340	5	20	,	,	PUNCT
gujaf-340	5	21	2024	2024	NUM
gujaf-340	5	22	iii	iii	NUM
gujaf-340	5	23	editorial	editorial	PROPN
gujaf-340	5	24	board	board	NOUN
gujaf-340	5	25	editor	editor	NOUN
gujaf-340	5	26	-	-	PUNCT
gujaf-340	5	27	in	in	ADP
gujaf-340	5	28	-	-	PUNCT
gujaf-340	5	29	chief	chief	NOUN
gujaf-340	5	30	:	:	PUNCT
gujaf-340	5	31	prof	prof	PROPN
gujaf-340	5	32	.	.	PUNCT
gujaf-340	5	33	shehu	shehu	PROPN
gujaf-340	5	34	usman	usman	PROPN
gujaf-340	5	35	hassan	hassan	PROPN
gujaf-340	5	36	department	department	PROPN
gujaf-340	5	37	of	of	ADP
gujaf-340	5	38	accounting	accounting	PROPN
gujaf-340	5	39	,	,	PUNCT
gujaf-340	5	40	federal	federal	ADJ
gujaf-340	5	41	university	university	PROPN
gujaf-340	5	42	of	of	ADP
gujaf-340	5	43	kashere	kashere	PROPN
gujaf-340	5	44	,	,	PUNCT
gujaf-340	5	45	gombe	gombe	ADJ
gujaf-340	5	46	state	state	NOUN
gujaf-340	5	47	.	.	PUNCT
gujaf-340	6	1	associate	associate	NOUN
gujaf-340	6	2	editor	editor	NOUN
gujaf-340	6	3	:	:	PUNCT
gujaf-340	6	4	dr	dr	PROPN
gujaf-340	6	5	.	.	PROPN
gujaf-340	6	6	muhammad	muhammad	PROPN
gujaf-340	6	7	mustapha	mustapha	PROPN
gujaf-340	6	8	bagudo	bagudo	PROPN
gujaf-340	6	9	department	department	PROPN
gujaf-340	6	10	of	of	ADP
gujaf-340	6	11	accounting	accounting	PROPN
gujaf-340	6	12	,	,	PUNCT
gujaf-340	6	13	ahmadu	ahmadu	PROPN
gujaf-340	6	14	bello	bello	PROPN
gujaf-340	6	15	university	university	PROPN
gujaf-340	6	16	zaria	zaria	PROPN
gujaf-340	6	17	,	,	PUNCT
gujaf-340	6	18	kaduna	kaduna	PROPN
gujaf-340	6	19	state	state	PROPN
gujaf-340	6	20	.	.	PUNCT
gujaf-340	7	1	managing	manage	VERB
gujaf-340	7	2	editor	editor	NOUN
gujaf-340	7	3	:	:	PUNCT
gujaf-340	7	4	dr	dr	PROPN
gujaf-340	7	5	.	.	PROPN
gujaf-340	7	6	umar	umar	PROPN
gujaf-340	7	7	farouk	farouk	PROPN
gujaf-340	7	8	abdulkarim	abdulkarim	PROPN
gujaf-340	7	9	department	department	PROPN
gujaf-340	7	10	of	of	ADP
gujaf-340	7	11	accounting	accounting	NOUN
gujaf-340	7	12	and	and	CCONJ
gujaf-340	7	13	finance	finance	NOUN
gujaf-340	7	14	,	,	PUNCT
gujaf-340	7	15	federal	federal	ADJ
gujaf-340	7	16	university	university	NOUN
gujaf-340	7	17	gusau	gusau	PROPN
gujaf-340	7	18	,	,	PUNCT
gujaf-340	7	19	zamfara	zamfara	PROPN
gujaf-340	7	20	state	state	PROPN
gujaf-340	7	21	.	.	PUNCT
gujaf-340	8	1	editorial	editorial	PROPN
gujaf-340	8	2	board	board	NOUN
gujaf-340	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-340	8	4	modu	modu	PROPN
gujaf-340	8	5	kumshe	kumshe	PROPN
gujaf-340	8	6	department	department	PROPN
gujaf-340	8	7	of	of	ADP
gujaf-340	8	8	accounting	accounting	PROPN
gujaf-340	8	9	,	,	PUNCT
gujaf-340	8	10	university	university	NOUN
gujaf-340	8	11	of	of	ADP
gujaf-340	8	12	maiduguri	maiduguri	PROPN
gujaf-340	8	13	,	,	PUNCT
gujaf-340	8	14	borno	borno	PROPN
gujaf-340	8	15	state	state	PROPN
gujaf-340	8	16	.	.	PUNCT
gujaf-340	9	1	prof	prof	PROPN
gujaf-340	9	2	ugochukwu	ugochukwu	PROPN
gujaf-340	9	3	c.	c.	PROPN
gujaf-340	9	4	nzewi	nzewi	VERB
gujaf-340	9	5	department	department	PROPN
gujaf-340	9	6	of	of	ADP
gujaf-340	9	7	accounting	accounting	PROPN
gujaf-340	9	8	,	,	PUNCT
gujaf-340	9	9	paul	paul	PROPN
gujaf-340	9	10	university	university	PROPN
gujaf-340	9	11	awka	awka	NOUN
gujaf-340	9	12	,	,	PUNCT
gujaf-340	9	13	anambra	anambra	PROPN
gujaf-340	9	14	state	state	PROPN
gujaf-340	9	15	.	.	PUNCT
gujaf-340	10	1	prof	prof	PROPN
gujaf-340	10	2	kabir	kabir	PROPN
gujaf-340	10	3	tahir	tahir	PROPN
gujaf-340	10	4	hamid	hamid	PROPN
gujaf-340	10	5	department	department	PROPN
gujaf-340	10	6	of	of	ADP
gujaf-340	10	7	accounting	accounting	PROPN
gujaf-340	10	8	,	,	PUNCT
gujaf-340	10	9	bayero	bayero	PROPN
gujaf-340	10	10	university	university	PROPN
gujaf-340	10	11	,	,	PUNCT
gujaf-340	10	12	kano	kano	PROPN
gujaf-340	10	13	,	,	PUNCT
gujaf-340	10	14	kano	kano	PROPN
gujaf-340	10	15	state	state	PROPN
gujaf-340	10	16	.	.	PUNCT
gujaf-340	11	1	prof	prof	PROPN
gujaf-340	11	2	.	.	PUNCT
gujaf-340	12	1	ekoja	ekoja	PROPN
gujaf-340	12	2	b.	b.	PROPN
gujaf-340	12	3	ekoja	ekoja	PROPN
gujaf-340	12	4	department	department	PROPN
gujaf-340	12	5	of	of	ADP
gujaf-340	12	6	accounting	accounting	PROPN
gujaf-340	12	7	,	,	PUNCT
gujaf-340	12	8	university	university	PROPN
gujaf-340	12	9	of	of	ADP
gujaf-340	12	10	jos	jos	PROPN
gujaf-340	12	11	.	.	PROPN
gujaf-340	12	12	prof	prof	PROPN
gujaf-340	12	13	.	.	PUNCT
gujaf-340	13	1	clifford	clifford	PROPN
gujaf-340	13	2	ofurum	ofurum	PROPN
gujaf-340	13	3	department	department	PROPN
gujaf-340	13	4	of	of	ADP
gujaf-340	13	5	accounting	accounting	PROPN
gujaf-340	13	6	,	,	PUNCT
gujaf-340	13	7	university	university	NOUN
gujaf-340	13	8	of	of	ADP
gujaf-340	13	9	portharcourt	portharcourt	PROPN
gujaf-340	13	10	,	,	PUNCT
gujaf-340	13	11	rivers	river	NOUN
gujaf-340	13	12	state	state	PROPN
gujaf-340	13	13	.	.	PUNCT
gujaf-340	14	1	prof	prof	PROPN
gujaf-340	14	2	.	.	PUNCT
gujaf-340	15	1	ahmad	ahmad	PROPN
gujaf-340	15	2	bello	bello	PROPN
gujaf-340	15	3	dogarawa	dogarawa	PROPN
gujaf-340	15	4	department	department	PROPN
gujaf-340	15	5	of	of	ADP
gujaf-340	15	6	accounting	accounting	NOUN
gujaf-340	15	7	,	,	PUNCT
gujaf-340	15	8	ahmadu	ahmadu	PROPN
gujaf-340	15	9	bello	bello	PROPN
gujaf-340	15	10	university	university	PROPN
gujaf-340	15	11	zaria	zaria	PROPN
gujaf-340	15	12	.	.	PUNCT
gujaf-340	16	1	prof	prof	PROPN
gujaf-340	16	2	.	.	PUNCT
gujaf-340	17	1	yusuf	yusuf	PROPN
gujaf-340	17	2	.	.	PUNCT
gujaf-340	18	1	b.	b.	PROPN
gujaf-340	18	2	rahman	rahman	PROPN
gujaf-340	18	3	department	department	PROPN
gujaf-340	18	4	of	of	ADP
gujaf-340	18	5	accounting	accounting	PROPN
gujaf-340	18	6	,	,	PUNCT
gujaf-340	18	7	lagos	lagos	NOUN
gujaf-340	18	8	state	state	PROPN
gujaf-340	18	9	university	university	PROPN
gujaf-340	18	10	,	,	PUNCT
gujaf-340	18	11	lagos	lagos	NOUN
gujaf-340	18	12	state	state	NOUN
gujaf-340	18	13	.	.	PUNCT
gujaf-340	19	1	prof	prof	PROPN
gujaf-340	19	2	.	.	PUNCT
gujaf-340	20	1	suleiman	suleiman	PROPN
gujaf-340	20	2	a.	a.	PROPN
gujaf-340	20	3	s.	s.	PROPN
gujaf-340	20	4	aruwa	aruwa	PROPN
gujaf-340	20	5	department	department	PROPN
gujaf-340	20	6	of	of	ADP
gujaf-340	20	7	accounting	accounting	PROPN
gujaf-340	20	8	,	,	PUNCT
gujaf-340	20	9	nasarawa	nasarawa	PROPN
gujaf-340	20	10	state	state	PROPN
gujaf-340	20	11	university	university	PROPN
gujaf-340	20	12	,	,	PUNCT
gujaf-340	20	13	keffi	keffi	PROPN
gujaf-340	20	14	,	,	PUNCT
gujaf-340	20	15	nasarawa	nasarawa	PROPN
gujaf-340	20	16	state	state	PROPN
gujaf-340	20	17	.	.	PUNCT
gujaf-340	21	1	prof	prof	PROPN
gujaf-340	21	2	.	.	PUNCT
gujaf-340	22	1	muhammad	muhammad	PROPN
gujaf-340	22	2	junaidu	junaidu	PROPN
gujaf-340	22	3	kurawa	kurawa	PROPN
gujaf-340	22	4	department	department	PROPN
gujaf-340	22	5	of	of	ADP
gujaf-340	22	6	accounting	accounting	PROPN
gujaf-340	22	7	,	,	PUNCT
gujaf-340	22	8	bayero	bayero	PROPN
gujaf-340	22	9	university	university	PROPN
gujaf-340	22	10	kano	kano	PROPN
gujaf-340	22	11	,	,	PUNCT
gujaf-340	22	12	kano	kano	PROPN
gujaf-340	22	13	state	state	PROPN
gujaf-340	22	14	.	.	PUNCT
gujaf-340	23	1	prof	prof	PROPN
gujaf-340	23	2	.	.	PUNCT
gujaf-340	24	1	muhammad	muhammad	PROPN
gujaf-340	24	2	habibu	habibu	ADJ
gujaf-340	24	3	sabari	sabari	PROPN
gujaf-340	24	4	department	department	PROPN
gujaf-340	24	5	of	of	ADP
gujaf-340	24	6	accounting	accounting	NOUN
gujaf-340	24	7	,	,	PUNCT
gujaf-340	24	8	ahmadu	ahmadu	PROPN
gujaf-340	24	9	bello	bello	PROPN
gujaf-340	24	10	university	university	PROPN
gujaf-340	24	11	,	,	PUNCT
gujaf-340	24	12	zaria	zaria	PROPN
gujaf-340	24	13	.	.	PUNCT
gujaf-340	25	1	gusau	gusau	PROPN
gujaf-340	25	2	journal	journal	PROPN
gujaf-340	25	3	of	of	ADP
gujaf-340	25	4	accounting	accounting	NOUN
gujaf-340	25	5	and	and	CCONJ
gujaf-340	25	6	finance	finance	NOUN
gujaf-340	25	7	,	,	PUNCT
gujaf-340	25	8	vol	vol	NOUN
gujaf-340	25	9	.	.	PROPN
gujaf-340	25	10	5	5	NUM
gujaf-340	25	11	,	,	PUNCT
gujaf-340	25	12	issue	issue	NOUN
gujaf-340	25	13	2	2	NUM
gujaf-340	25	14	,	,	PUNCT
gujaf-340	25	15	october	october	PROPN
gujaf-340	25	16	,	,	PUNCT
gujaf-340	25	17	2024	2024	NUM
gujaf-340	25	18	iv	iv	NUM
gujaf-340	25	19	prof	prof	NOUN
gujaf-340	25	20	.	.	PUNCT
gujaf-340	26	1	okpanachi	okpanachi	PROPN
gujaf-340	26	2	joshua	joshua	PROPN
gujaf-340	26	3	department	department	PROPN
gujaf-340	26	4	of	of	ADP
gujaf-340	26	5	accounting	accounting	NOUN
gujaf-340	26	6	and	and	CCONJ
gujaf-340	26	7	management	management	NOUN
gujaf-340	26	8	,	,	PUNCT
gujaf-340	26	9	nigerian	nigerian	ADJ
gujaf-340	26	10	defence	defence	PROPN
gujaf-340	26	11	academy	academy	PROPN
gujaf-340	26	12	,	,	PUNCT
gujaf-340	26	13	kaduna	kaduna	PROPN
gujaf-340	26	14	.	.	PROPN
gujaf-340	26	15	prof	prof	PROPN
gujaf-340	26	16	.	.	PUNCT
gujaf-340	27	1	hassan	hassan	PROPN
gujaf-340	27	2	ibrahim	ibrahim	PROPN
gujaf-340	27	3	department	department	PROPN
gujaf-340	27	4	of	of	ADP
gujaf-340	27	5	accounting	accounting	PROPN
gujaf-340	27	6	,	,	PUNCT
gujaf-340	27	7	ibb	ibb	NOUN
gujaf-340	27	8	university	university	NOUN
gujaf-340	27	9	,	,	PUNCT
gujaf-340	27	10	lapai	lapai	NOUN
gujaf-340	27	11	,	,	PUNCT
gujaf-340	27	12	niger	niger	NOUN
gujaf-340	27	13	state	state	NOUN
gujaf-340	27	14	.	.	PUNCT
gujaf-340	28	1	prof	prof	PROPN
gujaf-340	28	2	.	.	PUNCT
gujaf-340	29	1	ifeoma	ifeoma	PROPN
gujaf-340	29	2	mary	mary	PROPN
gujaf-340	29	3	okwo	okwo	PROPN
gujaf-340	29	4	department	department	PROPN
gujaf-340	29	5	of	of	ADP
gujaf-340	29	6	accounting	accounting	PROPN
gujaf-340	29	7	,	,	PUNCT
gujaf-340	29	8	enugu	enugu	PROPN
gujaf-340	29	9	state	state	PROPN
gujaf-340	29	10	university	university	PROPN
gujaf-340	29	11	of	of	ADP
gujaf-340	29	12	science	science	NOUN
gujaf-340	29	13	and	and	CCONJ
gujaf-340	29	14	technology	technology	NOUN
gujaf-340	29	15	,	,	PUNCT
gujaf-340	29	16	enugu	enugu	PROPN
gujaf-340	29	17	state	state	PROPN
gujaf-340	29	18	.	.	PUNCT
gujaf-340	30	1	prof	prof	PROPN
gujaf-340	30	2	.	.	PROPN
gujaf-340	31	1	aminu	aminu	PROPN
gujaf-340	31	2	isah	isah	PROPN
gujaf-340	31	3	department	department	PROPN
gujaf-340	31	4	of	of	ADP
gujaf-340	31	5	accounting	accounting	PROPN
gujaf-340	31	6	,	,	PUNCT
gujaf-340	31	7	bayero	bayero	PROPN
gujaf-340	31	8	university	university	PROPN
gujaf-340	31	9	,	,	PUNCT
gujaf-340	31	10	kano	kano	PROPN
gujaf-340	31	11	,	,	PUNCT
gujaf-340	31	12	kano	kano	PROPN
gujaf-340	31	13	state	state	PROPN
gujaf-340	31	14	.	.	PUNCT
gujaf-340	32	1	prof	prof	PROPN
gujaf-340	32	2	.	.	PUNCT
gujaf-340	33	1	ahmadu	ahmadu	PROPN
gujaf-340	33	2	bello	bello	PROPN
gujaf-340	33	3	department	department	PROPN
gujaf-340	33	4	of	of	ADP
gujaf-340	33	5	accounting	accounting	NOUN
gujaf-340	33	6	,	,	PUNCT
gujaf-340	33	7	ahmadu	ahmadu	PROPN
gujaf-340	33	8	bello	bello	PROPN
gujaf-340	33	9	university	university	PROPN
gujaf-340	33	10	,	,	PUNCT
gujaf-340	33	11	zaria	zaria	PROPN
gujaf-340	33	12	.	.	PUNCT
gujaf-340	34	1	prof	prof	PROPN
gujaf-340	34	2	.	.	PUNCT
gujaf-340	35	1	musa	musa	PROPN
gujaf-340	35	2	yelwa	yelwa	PROPN
gujaf-340	35	3	abubakar	abubakar	PROPN
gujaf-340	35	4	department	department	PROPN
gujaf-340	35	5	of	of	ADP
gujaf-340	35	6	accounting	accounting	PROPN
gujaf-340	35	7	,	,	PUNCT
gujaf-340	35	8	usmanu	usmanu	PROPN
gujaf-340	35	9	danfodiyo	danfodiyo	PROPN
gujaf-340	35	10	university	university	PROPN
gujaf-340	35	11	,	,	PUNCT
gujaf-340	35	12	sokoto	sokoto	PROPN
gujaf-340	35	13	state	state	PROPN
gujaf-340	35	14	.	.	PUNCT
gujaf-340	36	1	prof	prof	PROPN
gujaf-340	36	2	.	.	PUNCT
gujaf-340	37	1	salisu	salisu	PROPN
gujaf-340	37	2	abubakar	abubakar	PROPN
gujaf-340	37	3	department	department	PROPN
gujaf-340	37	4	of	of	ADP
gujaf-340	37	5	accounting	accounting	NOUN
gujaf-340	37	6	,	,	PUNCT
gujaf-340	37	7	ahmadu	ahmadu	PROPN
gujaf-340	37	8	bello	bello	PROPN
gujaf-340	37	9	university	university	PROPN
gujaf-340	37	10	zaria	zaria	PROPN
gujaf-340	37	11	,	,	PUNCT
gujaf-340	37	12	kaduna	kaduna	PROPN
gujaf-340	37	13	state	state	PROPN
gujaf-340	37	14	.	.	PUNCT
gujaf-340	38	1	prof	prof	PROPN
gujaf-340	38	2	.	.	PUNCT
gujaf-340	39	1	isaq	isaq	PROPN
gujaf-340	39	2	alhaji	alhaji	PROPN
gujaf-340	39	3	samaila	samaila	PROPN
gujaf-340	39	4	department	department	PROPN
gujaf-340	39	5	of	of	ADP
gujaf-340	39	6	accounting	accounting	PROPN
gujaf-340	39	7	,	,	PUNCT
gujaf-340	39	8	bayero	bayero	PROPN
gujaf-340	39	9	university	university	NOUN
gujaf-340	39	10	,	,	PUNCT
gujaf-340	39	11	kano	kano	PROPN
gujaf-340	39	12	state	state	PROPN
gujaf-340	39	13	.	.	PUNCT
gujaf-340	40	1	prof	prof	PROPN
gujaf-340	40	2	.	.	PUNCT
gujaf-340	41	1	sunusi	sunusi	PROPN
gujaf-340	41	2	sa'ad	sa'ad	PROPN
gujaf-340	41	3	ahmad	ahmad	PROPN
gujaf-340	41	4	department	department	PROPN
gujaf-340	41	5	of	of	ADP
gujaf-340	41	6	accounting	accounting	PROPN
gujaf-340	41	7	,	,	PUNCT
gujaf-340	41	8	federal	federal	ADJ
gujaf-340	41	9	university	university	NOUN
gujaf-340	41	10	dutse	dutse	NOUN
gujaf-340	41	11	,	,	PUNCT
gujaf-340	41	12	jigawa	jigawa	PROPN
gujaf-340	41	13	state	state	PROPN
gujaf-340	41	14	.	.	PUNCT
gujaf-340	42	1	prof	prof	PROPN
gujaf-340	42	2	.	.	PUNCT
gujaf-340	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-340	43	2	yahaya	yahaya	PROPN
gujaf-340	43	3	department	department	PROPN
gujaf-340	43	4	of	of	ADP
gujaf-340	43	5	accounting	accounting	PROPN
gujaf-340	43	6	,	,	PUNCT
gujaf-340	43	7	nigerian	nigerian	ADJ
gujaf-340	43	8	defence	defence	PROPN
gujaf-340	43	9	academy	academy	PROPN
gujaf-340	43	10	,	,	PUNCT
gujaf-340	43	11	kaduna	kaduna	PROPN
gujaf-340	43	12	state	state	PROPN
gujaf-340	43	13	.	.	PUNCT
gujaf-340	44	1	prof	prof	PROPN
gujaf-340	44	2	.	.	PUNCT
gujaf-340	45	1	saidu	saidu	PROPN
gujaf-340	45	2	adamu	adamu	PROPN
gujaf-340	45	3	department	department	PROPN
gujaf-340	45	4	of	of	ADP
gujaf-340	45	5	accounting	accounting	PROPN
gujaf-340	45	6	,	,	PUNCT
gujaf-340	45	7	federal	federal	ADJ
gujaf-340	45	8	university	university	PROPN
gujaf-340	45	9	of	of	ADP
gujaf-340	45	10	kashere	kashere	PROPN
gujaf-340	45	11	,	,	PUNCT
gujaf-340	45	12	gombe	gombe	ADJ
gujaf-340	45	13	state	state	NOUN
gujaf-340	45	14	.	.	PUNCT
gujaf-340	46	1	prof	prof	PROPN
gujaf-340	46	2	.	.	PUNCT
gujaf-340	47	1	farouk	farouk	PROPN
gujaf-340	47	2	adeza	adeza	PROPN
gujaf-340	47	3	school	school	NOUN
gujaf-340	47	4	of	of	ADP
gujaf-340	47	5	business	business	NOUN
gujaf-340	47	6	and	and	CCONJ
gujaf-340	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-340	47	8	,	,	PUNCT
gujaf-340	47	9	american	american	PROPN
gujaf-340	47	10	university	university	PROPN
gujaf-340	47	11	of	of	ADP
gujaf-340	47	12	nigeria	nigeria	PROPN
gujaf-340	47	13	,	,	PUNCT
gujaf-340	47	14	yola	yola	PROPN
gujaf-340	47	15	.	.	PUNCT
gujaf-340	48	1	prof	prof	PROPN
gujaf-340	48	2	.	.	PUNCT
gujaf-340	49	1	fatima	fatima	PROPN
gujaf-340	49	2	alfa	alfa	PROPN
gujaf-340	49	3	department	department	PROPN
gujaf-340	49	4	of	of	ADP
gujaf-340	49	5	accounting	accounting	PROPN
gujaf-340	49	6	,	,	PUNCT
gujaf-340	49	7	university	university	NOUN
gujaf-340	49	8	of	of	ADP
gujaf-340	49	9	maiduguri	maiduguri	PROPN
gujaf-340	49	10	,	,	PUNCT
gujaf-340	49	11	borno	borno	PROPN
gujaf-340	49	12	state	state	PROPN
gujaf-340	49	13	.	.	PUNCT
gujaf-340	50	1	dr	dr	PROPN
gujaf-340	50	2	.	.	PROPN
gujaf-340	50	3	nasiru	nasiru	PROPN
gujaf-340	50	4	a.	a.	PROPN
gujaf-340	50	5	ka’oje	ka’oje	PROPN
gujaf-340	50	6	department	department	PROPN
gujaf-340	50	7	of	of	ADP
gujaf-340	50	8	accounting	accounting	PROPN
gujaf-340	50	9	,	,	PUNCT
gujaf-340	50	10	usmanu	usmanu	PROPN
gujaf-340	50	11	danfodiyo	danfodiyo	PROPN
gujaf-340	50	12	university	university	PROPN
gujaf-340	50	13	sokoto	sokoto	PROPN
gujaf-340	50	14	state	state	PROPN
gujaf-340	50	15	.	.	PUNCT
gujaf-340	51	1	dr	dr	PROPN
gujaf-340	51	2	.	.	PROPN
gujaf-340	51	3	aminu	aminu	PROPN
gujaf-340	51	4	abdullahi	abdullahi	PROPN
gujaf-340	51	5	department	department	PROPN
gujaf-340	51	6	of	of	ADP
gujaf-340	51	7	accounting	accounting	PROPN
gujaf-340	51	8	,	,	PUNCT
gujaf-340	51	9	usmanu	usmanu	PROPN
gujaf-340	51	10	danfodiyo	danfodiyo	PROPN
gujaf-340	51	11	university	university	PROPN
gujaf-340	51	12	sokoto	sokoto	PROPN
gujaf-340	51	13	,	,	PUNCT
gujaf-340	51	14	state	state	PROPN
gujaf-340	51	15	.	.	PUNCT
gujaf-340	52	1	gusau	gusau	PROPN
gujaf-340	52	2	journal	journal	PROPN
gujaf-340	52	3	of	of	ADP
gujaf-340	52	4	accounting	accounting	NOUN
gujaf-340	52	5	and	and	CCONJ
gujaf-340	52	6	finance	finance	NOUN
gujaf-340	52	7	,	,	PUNCT
gujaf-340	52	8	vol	vol	NOUN
gujaf-340	52	9	.	.	PROPN
gujaf-340	52	10	5	5	NUM
gujaf-340	52	11	,	,	PUNCT
gujaf-340	52	12	issue	issue	NOUN
gujaf-340	52	13	2	2	NUM
gujaf-340	52	14	,	,	PUNCT
gujaf-340	52	15	october	october	PROPN
gujaf-340	52	16	,	,	PUNCT
gujaf-340	52	17	2024	2024	NUM
gujaf-340	52	18	v	v	PROPN
gujaf-340	52	19	dr	dr	PROPN
gujaf-340	52	20	.	.	PROPN
gujaf-340	52	21	nasiru	nasiru	PROPN
gujaf-340	52	22	yunusa	yunusa	PROPN
gujaf-340	52	23	department	department	PROPN
gujaf-340	52	24	of	of	ADP
gujaf-340	52	25	accounting	accounting	NOUN
gujaf-340	52	26	,	,	PUNCT
gujaf-340	52	27	ahmadu	ahmadu	PROPN
gujaf-340	52	28	bello	bello	PROPN
gujaf-340	52	29	university	university	PROPN
gujaf-340	52	30	zaria	zaria	PROPN
gujaf-340	52	31	.	.	PUNCT
gujaf-340	53	1	dr	dr	PROPN
gujaf-340	53	2	.	.	PROPN
gujaf-340	53	3	aisha	aisha	PROPN
gujaf-340	53	4	nuhu	nuhu	PROPN
gujaf-340	53	5	muhammad	muhammad	PROPN
gujaf-340	53	6	department	department	PROPN
gujaf-340	53	7	of	of	ADP
gujaf-340	53	8	accounting	accounting	PROPN
gujaf-340	53	9	,	,	PUNCT
gujaf-340	53	10	ahmadu	ahmadu	PROPN
gujaf-340	53	11	bello	bello	PROPN
gujaf-340	53	12	university	university	PROPN
gujaf-340	53	13	zaria	zaria	PROPN
gujaf-340	53	14	.	.	PUNCT
gujaf-340	54	1	dr	dr	PROPN
gujaf-340	54	2	.	.	PROPN
gujaf-340	54	3	lawal	lawal	PROPN
gujaf-340	54	4	muhammad	muhammad	PROPN
gujaf-340	54	5	department	department	PROPN
gujaf-340	54	6	of	of	ADP
gujaf-340	54	7	accounting	accounting	PROPN
gujaf-340	54	8	,	,	PUNCT
gujaf-340	54	9	ahmadu	ahmadu	PROPN
gujaf-340	54	10	bello	bello	PROPN
gujaf-340	54	11	university	university	PROPN
gujaf-340	54	12	zaria	zaria	PROPN
gujaf-340	54	13	.	.	PUNCT
gujaf-340	55	1	dr	dr	PROPN
gujaf-340	55	2	.	.	PROPN
gujaf-340	55	3	bashir	bashir	PROPN
gujaf-340	55	4	umar	umar	PROPN
gujaf-340	55	5	farouk	farouk	PROPN
gujaf-340	55	6	department	department	PROPN
gujaf-340	55	7	of	of	ADP
gujaf-340	55	8	economics	economic	NOUN
gujaf-340	55	9	,	,	PUNCT
gujaf-340	55	10	federal	federal	ADJ
gujaf-340	55	11	university	university	NOUN
gujaf-340	55	12	gusau	gusau	PROPN
gujaf-340	55	13	,	,	PUNCT
gujaf-340	55	14	zamfara	zamfara	PROPN
gujaf-340	55	15	state	state	PROPN
gujaf-340	55	16	.	.	PUNCT
gujaf-340	56	1	dr	dr	PROPN
gujaf-340	56	2	emmanuel	emmanuel	PROPN
gujaf-340	56	3	omokhuale	omokhuale	PROPN
gujaf-340	56	4	department	department	PROPN
gujaf-340	56	5	of	of	ADP
gujaf-340	56	6	mathematics	mathematics	PROPN
gujaf-340	56	7	,	,	PUNCT
gujaf-340	56	8	federal	federal	ADJ
gujaf-340	56	9	university	university	NOUN
gujaf-340	56	10	gusau	gusau	NOUN
gujaf-340	56	11	,	,	PUNCT
gujaf-340	56	12	zamfara	zamfara	PROPN
gujaf-340	56	13	.	.	PUNCT
gujaf-340	57	1	state	state	PROPN
gujaf-340	57	2	advisory	advisory	PROPN
gujaf-340	57	3	board	board	NOUN
gujaf-340	57	4	members	members	PROPN
gujaf-340	57	5	prof	prof	PROPN
gujaf-340	57	6	.	.	PUNCT
gujaf-340	58	1	kabiru	kabiru	PROPN
gujaf-340	58	2	isah	isah	PROPN
gujaf-340	58	3	dandago	dandago	PROPN
gujaf-340	58	4	,	,	PUNCT
gujaf-340	58	5	bayero	bayero	PROPN
gujaf-340	58	6	university	university	PROPN
gujaf-340	58	7	kano	kano	PROPN
gujaf-340	58	8	,	,	PUNCT
gujaf-340	58	9	kano	kano	PROPN
gujaf-340	58	10	state	state	PROPN
gujaf-340	58	11	.	.	PUNCT
gujaf-340	59	1	prof	prof	PROPN
gujaf-340	59	2	a	a	DET
gujaf-340	59	3	m	m	NOUN
gujaf-340	59	4	bashir	bashir	NOUN
gujaf-340	59	5	,	,	PUNCT
gujaf-340	59	6	usmanu	usmanu	PROPN
gujaf-340	59	7	danfodiyo	danfodiyo	PROPN
gujaf-340	59	8	university	university	PROPN
gujaf-340	59	9	sokoto	sokoto	PROPN
gujaf-340	59	10	,	,	PUNCT
gujaf-340	59	11	sokoto	sokoto	PROPN
gujaf-340	59	12	state	state	PROPN
gujaf-340	59	13	.	.	PUNCT
gujaf-340	60	1	prof	prof	PROPN
gujaf-340	60	2	.	.	PUNCT
gujaf-340	61	1	muhammad	muhammad	PROPN
gujaf-340	61	2	tanko	tanko	PROPN
gujaf-340	61	3	,	,	PUNCT
gujaf-340	61	4	kaduna	kaduna	PROPN
gujaf-340	61	5	state	state	PROPN
gujaf-340	61	6	university	university	PROPN
gujaf-340	61	7	,	,	PUNCT
gujaf-340	61	8	kaduna	kaduna	PROPN
gujaf-340	61	9	.	.	PROPN
gujaf-340	61	10	prof	prof	PROPN
gujaf-340	61	11	.	.	PUNCT
gujaf-340	61	12	bayero	bayero	PROPN
gujaf-340	62	1	a	a	DET
gujaf-340	62	2	m	m	NOUN
gujaf-340	62	3	sabir	sabir	NOUN
gujaf-340	62	4	,	,	PUNCT
gujaf-340	62	5	usmanu	usmanu	PROPN
gujaf-340	62	6	danfodiyo	danfodiyo	PROPN
gujaf-340	62	7	university	university	PROPN
gujaf-340	62	8	sokoto	sokoto	PROPN
gujaf-340	62	9	,	,	PUNCT
gujaf-340	62	10	sokoto	sokoto	PROPN
gujaf-340	62	11	state	state	PROPN
gujaf-340	62	12	.	.	PUNCT
gujaf-340	63	1	prof	prof	PROPN
gujaf-340	63	2	.	.	PUNCT
gujaf-340	64	1	aliyu	aliyu	PROPN
gujaf-340	64	2	sulaiman	sulaiman	PROPN
gujaf-340	64	3	kantudu	kantudu	PROPN
gujaf-340	64	4	,	,	PUNCT
gujaf-340	64	5	bayero	bayero	PROPN
gujaf-340	64	6	university	university	PROPN
gujaf-340	64	7	kano	kano	PROPN
gujaf-340	64	8	,	,	PUNCT
gujaf-340	64	9	kano	kano	PROPN
gujaf-340	64	10	state	state	PROPN
gujaf-340	64	11	.	.	PUNCT
gujaf-340	65	1	editorial	editorial	PROPN
gujaf-340	65	2	secretary	secretary	PROPN
gujaf-340	65	3	yazid	yazid	PROPN
gujaf-340	65	4	kabir	kabir	PROPN
gujaf-340	65	5	ibrahim	ibrahim	PROPN
gujaf-340	65	6	department	department	PROPN
gujaf-340	65	7	of	of	ADP
gujaf-340	65	8	accounting	accounting	NOUN
gujaf-340	65	9	and	and	CCONJ
gujaf-340	65	10	finance	finance	NOUN
gujaf-340	65	11	,	,	PUNCT
gujaf-340	65	12	federal	federal	ADJ
gujaf-340	65	13	university	university	NOUN
gujaf-340	65	14	gusau	gusau	PROPN
gujaf-340	65	15	,	,	PUNCT
gujaf-340	65	16	zamfara	zamfara	PROPN
gujaf-340	65	17	state	state	PROPN
gujaf-340	65	18	.	.	PUNCT
gujaf-340	66	1	gusau	gusau	PROPN
gujaf-340	66	2	journal	journal	PROPN
gujaf-340	66	3	of	of	ADP
gujaf-340	66	4	accounting	accounting	NOUN
gujaf-340	66	5	and	and	CCONJ
gujaf-340	66	6	finance	finance	NOUN
gujaf-340	66	7	,	,	PUNCT
gujaf-340	66	8	vol	vol	NOUN
gujaf-340	66	9	.	.	PROPN
gujaf-340	66	10	5	5	NUM
gujaf-340	66	11	,	,	PUNCT
gujaf-340	66	12	issue	issue	NOUN
gujaf-340	66	13	2	2	NUM
gujaf-340	66	14	,	,	PUNCT
gujaf-340	66	15	october	october	PROPN
gujaf-340	66	16	,	,	PUNCT
gujaf-340	66	17	2024	2024	NUM
gujaf-340	66	18	vi	vi	NOUN
gujaf-340	66	19	call	call	NOUN
gujaf-340	66	20	for	for	ADP
gujaf-340	66	21	papers	paper	NOUN
gujaf-340	66	22	the	the	DET
gujaf-340	66	23	editorial	editorial	ADJ
gujaf-340	66	24	board	board	NOUN
gujaf-340	66	25	of	of	ADP
gujaf-340	66	26	gusau	gusau	PROPN
gujaf-340	66	27	journal	journal	PROPN
gujaf-340	66	28	of	of	ADP
gujaf-340	66	29	accounting	accounting	NOUN
gujaf-340	66	30	and	and	CCONJ
gujaf-340	66	31	finance	finance	NOUN
gujaf-340	66	32	(	(	PUNCT
gujaf-340	66	33	gujaf	gujaf	NOUN
gujaf-340	66	34	)	)	PUNCT
gujaf-340	66	35	is	be	AUX
gujaf-340	66	36	hereby	hereby	ADV
gujaf-340	66	37	inviting	invite	VERB
gujaf-340	66	38	authors	author	NOUN
gujaf-340	66	39	to	to	PART
gujaf-340	66	40	submit	submit	VERB
gujaf-340	66	41	their	their	PRON
gujaf-340	66	42	unpublished	unpublished	ADJ
gujaf-340	66	43	manuscript	manuscript	NOUN
gujaf-340	66	44	for	for	ADP
gujaf-340	66	45	publication	publication	NOUN
gujaf-340	66	46	.	.	PUNCT
gujaf-340	67	1	the	the	DET
gujaf-340	67	2	journal	journal	NOUN
gujaf-340	67	3	is	be	AUX
gujaf-340	67	4	published	publish	VERB
gujaf-340	67	5	in	in	ADP
gujaf-340	67	6	two	two	NUM
gujaf-340	67	7	issues	issue	NOUN
gujaf-340	67	8	of	of	ADP
gujaf-340	67	9	april	april	PROPN
gujaf-340	67	10	and	and	CCONJ
gujaf-340	67	11	october	october	PROPN
gujaf-340	67	12	annually	annually	ADV
gujaf-340	67	13	.	.	PUNCT
gujaf-340	68	1	gujaf	gujaf	NOUN
gujaf-340	68	2	is	be	AUX
gujaf-340	68	3	a	a	DET
gujaf-340	68	4	double	double	ADJ
gujaf-340	68	5	-	-	PUNCT
gujaf-340	68	6	blind	blind	ADJ
gujaf-340	68	7	peer	peer	NOUN
gujaf-340	68	8	reviewed	review	VERB
gujaf-340	68	9	journal	journal	NOUN
gujaf-340	68	10	published	publish	VERB
gujaf-340	68	11	by	by	ADP
gujaf-340	68	12	the	the	DET
gujaf-340	68	13	department	department	NOUN
gujaf-340	68	14	of	of	ADP
gujaf-340	68	15	accounting	accounting	NOUN
gujaf-340	68	16	and	and	CCONJ
gujaf-340	68	17	finance	finance	NOUN
gujaf-340	68	18	,	,	PUNCT
gujaf-340	68	19	faculty	faculty	NOUN
gujaf-340	68	20	of	of	ADP
gujaf-340	68	21	management	management	NOUN
gujaf-340	68	22	and	and	CCONJ
gujaf-340	68	23	social	social	ADJ
gujaf-340	68	24	sciences	science	NOUN
gujaf-340	68	25	,	,	PUNCT
gujaf-340	68	26	federal	federal	ADJ
gujaf-340	68	27	university	university	NOUN
gujaf-340	68	28	gusau	gusau	NOUN
gujaf-340	68	29	,	,	PUNCT
gujaf-340	68	30	zamfara	zamfara	PROPN
gujaf-340	68	31	state	state	PROPN
gujaf-340	68	32	nigeria	nigeria	PROPN
gujaf-340	68	33	the	the	DET
gujaf-340	68	34	journal	journal	PROPN
gujaf-340	68	35	accepts	accept	VERB
gujaf-340	68	36	papers	paper	NOUN
gujaf-340	68	37	in	in	ADP
gujaf-340	68	38	all	all	DET
gujaf-340	68	39	areas	area	NOUN
gujaf-340	68	40	of	of	ADP
gujaf-340	68	41	accounting	accounting	NOUN
gujaf-340	68	42	and	and	CCONJ
gujaf-340	68	43	finance	finance	NOUN
gujaf-340	68	44	for	for	ADP
gujaf-340	68	45	publication	publication	NOUN
gujaf-340	68	46	which	which	PRON
gujaf-340	68	47	include	include	VERB
gujaf-340	68	48	:	:	PUNCT
gujaf-340	68	49	accounting	accounting	NOUN
gujaf-340	68	50	standards	standard	NOUN
gujaf-340	68	51	,	,	PUNCT
gujaf-340	68	52	accounting	account	VERB
gujaf-340	68	53	information	information	NOUN
gujaf-340	68	54	system	system	NOUN
gujaf-340	68	55	,	,	PUNCT
gujaf-340	68	56	financial	financial	ADJ
gujaf-340	68	57	reporting	reporting	NOUN
gujaf-340	68	58	,	,	PUNCT
gujaf-340	68	59	earnings	earning	NOUN
gujaf-340	68	60	management	management	NOUN
gujaf-340	68	61	,	,	PUNCT
gujaf-340	68	62	,	,	PUNCT
gujaf-340	68	63	auditing	auditing	NOUN
gujaf-340	68	64	and	and	CCONJ
gujaf-340	68	65	investigation	investigation	NOUN
gujaf-340	68	66	,	,	PUNCT
gujaf-340	68	67	auditing	auditing	NOUN
gujaf-340	68	68	and	and	CCONJ
gujaf-340	68	69	standards	standard	NOUN
gujaf-340	68	70	,	,	PUNCT
gujaf-340	68	71	public	public	ADJ
gujaf-340	68	72	sector	sector	NOUN
gujaf-340	68	73	accounting	accounting	NOUN
gujaf-340	68	74	and	and	CCONJ
gujaf-340	68	75	auditing	auditing	NOUN
gujaf-340	68	76	,	,	PUNCT
gujaf-340	68	77	taxation	taxation	NOUN
gujaf-340	68	78	and	and	CCONJ
gujaf-340	68	79	revenue	revenue	NOUN
gujaf-340	68	80	administration	administration	NOUN
gujaf-340	68	81	,	,	PUNCT
gujaf-340	68	82	corporate	corporate	ADJ
gujaf-340	68	83	governance	governance	NOUN
gujaf-340	68	84	issues	issue	NOUN
gujaf-340	68	85	,	,	PUNCT
gujaf-340	68	86	corporate	corporate	ADJ
gujaf-340	68	87	social	social	ADJ
gujaf-340	68	88	responsibility	responsibility	NOUN
gujaf-340	68	89	,	,	PUNCT
gujaf-340	68	90	sustainability	sustainability	NOUN
gujaf-340	68	91	and	and	CCONJ
gujaf-340	68	92	environmental	environmental	ADJ
gujaf-340	68	93	reporting	reporting	NOUN
gujaf-340	68	94	issue	issue	NOUN
gujaf-340	68	95	,	,	PUNCT
gujaf-340	68	96	information	information	NOUN
gujaf-340	68	97	and	and	CCONJ
gujaf-340	68	98	communication	communication	NOUN
gujaf-340	68	99	technology	technology	NOUN
gujaf-340	68	100	issues	issue	NOUN
gujaf-340	68	101	,	,	PUNCT
gujaf-340	68	102	bankruptcy	bankruptcy	NOUN
gujaf-340	68	103	prediction	prediction	NOUN
gujaf-340	68	104	,	,	PUNCT
gujaf-340	68	105	corporate	corporate	ADJ
gujaf-340	68	106	finance	finance	NOUN
gujaf-340	68	107	,	,	PUNCT
gujaf-340	68	108	personal	personal	ADJ
gujaf-340	68	109	finance	finance	NOUN
gujaf-340	68	110	,	,	PUNCT
gujaf-340	68	111	merger	merger	NOUN
gujaf-340	68	112	and	and	CCONJ
gujaf-340	68	113	acquisitions	acquisition	NOUN
gujaf-340	68	114	,	,	PUNCT
gujaf-340	68	115	capital	capital	NOUN
gujaf-340	68	116	structure	structure	NOUN
gujaf-340	68	117	,	,	PUNCT
gujaf-340	68	118	working	work	VERB
gujaf-340	68	119	capital	capital	NOUN
gujaf-340	68	120	management	management	NOUN
gujaf-340	68	121	,	,	PUNCT
gujaf-340	68	122	enterprises	enterprise	NOUN
gujaf-340	68	123	risk	risk	NOUN
gujaf-340	68	124	management	management	NOUN
gujaf-340	68	125	,	,	PUNCT
gujaf-340	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-340	68	127	,	,	PUNCT
gujaf-340	68	128	international	international	ADJ
gujaf-340	68	129	business	business	NOUN
gujaf-340	68	130	accounting	accounting	NOUN
gujaf-340	68	131	and	and	CCONJ
gujaf-340	68	132	finance	finance	NOUN
gujaf-340	68	133	,	,	PUNCT
gujaf-340	68	134	banking	banking	NOUN
gujaf-340	68	135	crises	crisis	NOUN
gujaf-340	68	136	,	,	PUNCT
gujaf-340	68	137	bank	bank	NOUN
gujaf-340	68	138	’s	’s	PART
gujaf-340	68	139	profitability	profitability	NOUN
gujaf-340	68	140	,	,	PUNCT
gujaf-340	68	141	risk	risk	NOUN
gujaf-340	68	142	and	and	CCONJ
gujaf-340	68	143	insurance	insurance	NOUN
gujaf-340	68	144	issue	issue	NOUN
gujaf-340	68	145	,	,	PUNCT
gujaf-340	68	146	islamic	islamic	ADJ
gujaf-340	68	147	finance	finance	NOUN
gujaf-340	68	148	,	,	PUNCT
gujaf-340	68	149	conventional	conventional	ADJ
gujaf-340	68	150	and	and	CCONJ
gujaf-340	68	151	islamic	islamic	ADJ
gujaf-340	68	152	banks	bank	NOUN
gujaf-340	68	153	and	and	CCONJ
gujaf-340	68	154	so	so	ADV
gujaf-340	68	155	forth	forth	ADV
gujaf-340	68	156	.	.	PUNCT
gujaf-340	69	1	guidelines	guideline	NOUN
gujaf-340	69	2	for	for	ADP
gujaf-340	69	3	submission	submission	NOUN
gujaf-340	69	4	and	and	CCONJ
gujaf-340	69	5	manuscript	manuscript	NOUN
gujaf-340	69	6	format	format	VERB
gujaf-340	69	7	the	the	DET
gujaf-340	69	8	submission	submission	NOUN
gujaf-340	69	9	language	language	NOUN
gujaf-340	69	10	is	be	AUX
gujaf-340	69	11	english	english	PROPN
gujaf-340	69	12	and	and	CCONJ
gujaf-340	69	13	must	must	AUX
gujaf-340	69	14	be	be	AUX
gujaf-340	69	15	a	a	DET
gujaf-340	69	16	well	well	ADV
gujaf-340	69	17	-	-	PUNCT
gujaf-340	69	18	researched	research	VERB
gujaf-340	69	19	original	original	ADJ
gujaf-340	69	20	manuscript	manuscript	NOUN
gujaf-340	69	21	that	that	PRON
gujaf-340	69	22	has	have	AUX
gujaf-340	69	23	not	not	PART
gujaf-340	69	24	previously	previously	ADV
gujaf-340	69	25	been	be	AUX
gujaf-340	69	26	submitted	submit	VERB
gujaf-340	69	27	elsewhere	elsewhere	ADV
gujaf-340	69	28	for	for	ADP
gujaf-340	69	29	publication	publication	NOUN
gujaf-340	69	30	.	.	PUNCT
gujaf-340	70	1	the	the	DET
gujaf-340	70	2	paper	paper	NOUN
gujaf-340	70	3	should	should	AUX
gujaf-340	70	4	not	not	PART
gujaf-340	70	5	exceed	exceed	VERB
gujaf-340	70	6	more	more	ADJ
gujaf-340	70	7	than	than	ADP
gujaf-340	70	8	15	15	NUM
gujaf-340	70	9	pages	page	NOUN
gujaf-340	70	10	on	on	ADP
gujaf-340	70	11	a4	a4	NOUN
gujaf-340	70	12	type	type	NOUN
gujaf-340	70	13	paper	paper	NOUN
gujaf-340	70	14	in	in	ADP
gujaf-340	70	15	ms	ms	ADJ
gujaf-340	70	16	-	-	PUNCT
gujaf-340	70	17	word	word	NOUN
gujaf-340	70	18	format	format	NOUN
gujaf-340	70	19	,	,	PUNCT
gujaf-340	70	20	1.5	1.5	NUM
gujaf-340	70	21	-	-	PUNCT
gujaf-340	70	22	line	line	NOUN
gujaf-340	70	23	spacing	spacing	NOUN
gujaf-340	70	24	,	,	PUNCT
gujaf-340	70	25	12	12	NUM
gujaf-340	70	26	font	font	NOUN
gujaf-340	70	27	size	size	NOUN
gujaf-340	70	28	in	in	ADP
gujaf-340	70	29	times	time	NOUN
gujaf-340	70	30	new	new	ADJ
gujaf-340	70	31	roman	roman	NOUN
gujaf-340	70	32	.	.	PUNCT
gujaf-340	71	1	manuscript	manuscript	NOUN
gujaf-340	71	2	should	should	AUX
gujaf-340	71	3	be	be	AUX
gujaf-340	71	4	tested	test	VERB
gujaf-340	71	5	for	for	ADP
gujaf-340	71	6	plagiarism	plagiarism	NOUN
gujaf-340	71	7	before	before	ADP
gujaf-340	71	8	submission	submission	NOUN
gujaf-340	71	9	,	,	PUNCT
gujaf-340	71	10	as	as	SCONJ
gujaf-340	71	11	the	the	DET
gujaf-340	71	12	maximum	maximum	ADJ
gujaf-340	71	13	similarity	similarity	NOUN
gujaf-340	71	14	index	index	NOUN
gujaf-340	71	15	acceptable	acceptable	ADJ
gujaf-340	71	16	by	by	ADP
gujaf-340	71	17	gujaf	gujaf	NOUN
gujaf-340	71	18	is	be	AUX
gujaf-340	71	19	25	25	NUM
gujaf-340	71	20	percent	percent	NOUN
gujaf-340	71	21	.	.	PUNCT
gujaf-340	72	1	furthermore	furthermore	ADV
gujaf-340	72	2	,	,	PUNCT
gujaf-340	72	3	the	the	DET
gujaf-340	72	4	length	length	NOUN
gujaf-340	72	5	of	of	ADP
gujaf-340	72	6	a	a	DET
gujaf-340	72	7	complete	complete	ADJ
gujaf-340	72	8	article	article	NOUN
gujaf-340	72	9	should	should	AUX
gujaf-340	72	10	not	not	PART
gujaf-340	72	11	exceed	exceed	VERB
gujaf-340	72	12	5000	5000	NUM
gujaf-340	72	13	words	word	NOUN
gujaf-340	72	14	including	include	VERB
gujaf-340	72	15	an	an	DET
gujaf-340	72	16	abstract	abstract	NOUN
gujaf-340	72	17	of	of	ADP
gujaf-340	72	18	not	not	PART
gujaf-340	72	19	more	more	ADJ
gujaf-340	72	20	than	than	ADP
gujaf-340	72	21	250	250	NUM
gujaf-340	72	22	words	word	NOUN
gujaf-340	72	23	with	with	ADP
gujaf-340	72	24	a	a	DET
gujaf-340	72	25	minimum	minimum	NOUN
gujaf-340	72	26	of	of	ADP
gujaf-340	72	27	four	four	NUM
gujaf-340	72	28	key	key	ADJ
gujaf-340	72	29	words	word	NOUN
gujaf-340	72	30	immediately	immediately	ADV
gujaf-340	72	31	after	after	ADP
gujaf-340	72	32	the	the	DET
gujaf-340	72	33	abstract	abstract	NOUN
gujaf-340	72	34	.	.	PUNCT
gujaf-340	73	1	all	all	DET
gujaf-340	73	2	references	reference	NOUN
gujaf-340	73	3	including	include	VERB
gujaf-340	73	4	in	in	ADP
gujaf-340	73	5	text	text	NOUN
gujaf-340	73	6	citation	citation	NOUN
gujaf-340	73	7	and	and	CCONJ
gujaf-340	73	8	reference	reference	NOUN
gujaf-340	73	9	list	list	NOUN
gujaf-340	73	10	,	,	PUNCT
gujaf-340	73	11	tables	table	NOUN
gujaf-340	73	12	and	and	CCONJ
gujaf-340	73	13	figures	figure	NOUN
gujaf-340	73	14	should	should	AUX
gujaf-340	73	15	be	be	AUX
gujaf-340	73	16	in	in	ADP
gujaf-340	73	17	line	line	NOUN
gujaf-340	73	18	with	with	ADP
gujaf-340	73	19	apa	apa	PROPN
gujaf-340	73	20	7th	7th	PROPN
gujaf-340	73	21	edition	edition	NOUN
gujaf-340	73	22	publication	publication	NOUN
gujaf-340	73	23	manual	manual	NOUN
gujaf-340	73	24	.	.	PUNCT
gujaf-340	74	1	finally	finally	ADV
gujaf-340	74	2	,	,	PUNCT
gujaf-340	74	3	manuscript	manuscript	NOUN
gujaf-340	74	4	should	should	AUX
gujaf-340	74	5	be	be	AUX
gujaf-340	74	6	send	send	VERB
gujaf-340	74	7	to	to	ADP
gujaf-340	74	8	our	our	PRON
gujaf-340	74	9	email	email	NOUN
gujaf-340	74	10	address	address	NOUN
gujaf-340	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-340	74	12	and	and	CCONJ
gujaf-340	74	13	a	a	DET
gujaf-340	74	14	copy	copy	NOUN
gujaf-340	74	15	to	to	ADP
gujaf-340	74	16	our	our	PRON
gujaf-340	74	17	website	website	NOUN
gujaf-340	74	18	on	on	ADP
gujaf-340	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-340	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-340	74	21	gusau	gusau	ADJ
gujaf-340	74	22	journal	journal	NOUN
gujaf-340	74	23	of	of	ADP
gujaf-340	74	24	accounting	accounting	NOUN
gujaf-340	74	25	and	and	CCONJ
gujaf-340	74	26	finance	finance	NOUN
gujaf-340	74	27	,	,	PUNCT
gujaf-340	74	28	vol	vol	NOUN
gujaf-340	74	29	.	.	PROPN
gujaf-340	74	30	5	5	NUM
gujaf-340	74	31	,	,	PUNCT
gujaf-340	74	32	issue	issue	NOUN
gujaf-340	74	33	2	2	NUM
gujaf-340	74	34	,	,	PUNCT
gujaf-340	74	35	october	october	PROPN
gujaf-340	74	36	,	,	PUNCT
gujaf-340	74	37	2024	2024	NUM
gujaf-340	74	38	vii	vii	PROPN
gujaf-340	74	39	publication	publication	NOUN
gujaf-340	74	40	procedure	procedure	NOUN
gujaf-340	74	41	after	after	ADP
gujaf-340	74	42	receiving	receive	VERB
gujaf-340	74	43	a	a	DET
gujaf-340	74	44	manuscript	manuscript	NOUN
gujaf-340	74	45	that	that	PRON
gujaf-340	74	46	is	be	AUX
gujaf-340	74	47	within	within	ADP
gujaf-340	74	48	the	the	DET
gujaf-340	74	49	similarity	similarity	NOUN
gujaf-340	74	50	index	index	NOUN
gujaf-340	74	51	threshold	threshold	NOUN
gujaf-340	74	52	,	,	PUNCT
gujaf-340	74	53	a	a	DET
gujaf-340	74	54	confirmation	confirmation	NOUN
gujaf-340	74	55	email	email	NOUN
gujaf-340	74	56	will	will	AUX
gujaf-340	74	57	be	be	AUX
gujaf-340	74	58	send	send	VERB
gujaf-340	74	59	together	together	ADV
gujaf-340	74	60	with	with	ADP
gujaf-340	74	61	a	a	DET
gujaf-340	74	62	request	request	NOUN
gujaf-340	74	63	to	to	PART
gujaf-340	74	64	pay	pay	VERB
gujaf-340	74	65	a	a	DET
gujaf-340	74	66	review	review	NOUN
gujaf-340	74	67	proceeding	proceeding	NOUN
gujaf-340	74	68	fee	fee	NOUN
gujaf-340	74	69	.	.	PUNCT
gujaf-340	75	1	at	at	ADP
gujaf-340	75	2	this	this	DET
gujaf-340	75	3	point	point	NOUN
gujaf-340	75	4	,	,	PUNCT
gujaf-340	75	5	the	the	DET
gujaf-340	75	6	editorial	editorial	ADJ
gujaf-340	75	7	board	board	NOUN
gujaf-340	75	8	will	will	AUX
gujaf-340	75	9	take	take	VERB
gujaf-340	75	10	a	a	DET
gujaf-340	75	11	decision	decision	NOUN
gujaf-340	75	12	on	on	ADP
gujaf-340	75	13	accepting	accept	VERB
gujaf-340	75	14	,	,	PUNCT
gujaf-340	75	15	rejecting	reject	VERB
gujaf-340	75	16	or	or	CCONJ
gujaf-340	75	17	making	make	VERB
gujaf-340	75	18	a	a	DET
gujaf-340	75	19	resubmission	resubmission	NOUN
gujaf-340	75	20	of	of	ADP
gujaf-340	75	21	the	the	DET
gujaf-340	75	22	manuscript	manuscript	NOUN
gujaf-340	75	23	based	base	VERB
gujaf-340	75	24	on	on	ADP
gujaf-340	75	25	the	the	DET
gujaf-340	75	26	outcome	outcome	NOUN
gujaf-340	75	27	of	of	ADP
gujaf-340	75	28	the	the	DET
gujaf-340	75	29	double	double	ADJ
gujaf-340	75	30	-	-	PUNCT
gujaf-340	75	31	blind	blind	ADJ
gujaf-340	75	32	peer	peer	NOUN
gujaf-340	75	33	review	review	NOUN
gujaf-340	75	34	.	.	PUNCT
gujaf-340	76	1	those	those	DET
gujaf-340	76	2	authors	author	NOUN
gujaf-340	76	3	whose	whose	DET
gujaf-340	76	4	manuscript	manuscript	NOUN
gujaf-340	76	5	were	be	AUX
gujaf-340	76	6	accepted	accept	VERB
gujaf-340	76	7	for	for	ADP
gujaf-340	76	8	publication	publication	NOUN
gujaf-340	76	9	will	will	AUX
gujaf-340	76	10	be	be	AUX
gujaf-340	76	11	asked	ask	VERB
gujaf-340	76	12	to	to	PART
gujaf-340	76	13	pay	pay	VERB
gujaf-340	76	14	a	a	DET
gujaf-340	76	15	publication	publication	NOUN
gujaf-340	76	16	fee	fee	NOUN
gujaf-340	76	17	,	,	PUNCT
gujaf-340	76	18	after	after	ADP
gujaf-340	76	19	effecting	effect	VERB
gujaf-340	76	20	all	all	DET
gujaf-340	76	21	suggested	suggest	VERB
gujaf-340	76	22	corrections	correction	NOUN
gujaf-340	76	23	and	and	CCONJ
gujaf-340	76	24	changes	change	NOUN
gujaf-340	76	25	made	make	VERB
gujaf-340	76	26	on	on	ADP
gujaf-340	76	27	the	the	DET
gujaf-340	76	28	manuscript	manuscript	NOUN
gujaf-340	76	29	.	.	PUNCT
gujaf-340	77	1	all	all	DET
gujaf-340	77	2	corrected	correct	VERB
gujaf-340	77	3	papers	paper	NOUN
gujaf-340	77	4	returned	return	VERB
gujaf-340	77	5	within	within	ADP
gujaf-340	77	6	the	the	DET
gujaf-340	77	7	specified	specify	VERB
gujaf-340	77	8	time	time	NOUN
gujaf-340	77	9	frame	frame	NOUN
gujaf-340	77	10	will	will	AUX
gujaf-340	77	11	be	be	AUX
gujaf-340	77	12	published	publish	VERB
gujaf-340	77	13	in	in	ADP
gujaf-340	77	14	that	that	DET
gujaf-340	77	15	issue	issue	NOUN
gujaf-340	77	16	.	.	PUNCT
gujaf-340	78	1	payment	payment	NOUN
gujaf-340	78	2	details	detail	NOUN
gujaf-340	78	3	bank	bank	NOUN
gujaf-340	78	4	:	:	PUNCT
gujaf-340	78	5	fcmb	fcmb	PROPN
gujaf-340	78	6	account	account	PROPN
gujaf-340	78	7	number	number	NOUN
gujaf-340	78	8	:	:	PUNCT
gujaf-340	78	9	7278465011	7278465011	NUM
gujaf-340	78	10	account	account	NOUN
gujaf-340	78	11	name	name	NOUN
gujaf-340	78	12	:	:	PUNCT
gujaf-340	78	13	gusau	gusau	PROPN
gujaf-340	78	14	journal	journal	NOUN
gujaf-340	78	15	of	of	ADP
gujaf-340	78	16	accounting	accounting	NOUN
gujaf-340	78	17	and	and	CCONJ
gujaf-340	78	18	finance	finance	NOUN
gujaf-340	78	19	for	for	ADP
gujaf-340	78	20	inquiry	inquiry	NOUN
gujaf-340	78	21	,	,	PUNCT
gujaf-340	78	22	contact	contact	PROPN
gujaf-340	78	23	dr	dr	PROPN
gujaf-340	78	24	.	.	PROPN
gujaf-340	78	25	a.u	a.u	PROPN
gujaf-340	78	26	.	.	PROPN
gujaf-340	78	27	farouk	farouk	PROPN
gujaf-340	78	28	department	department	PROPN
gujaf-340	78	29	of	of	ADP
gujaf-340	78	30	accounting	accounting	NOUN
gujaf-340	78	31	and	and	CCONJ
gujaf-340	78	32	finance	finance	NOUN
gujaf-340	78	33	,	,	PUNCT
gujaf-340	78	34	federal	federal	ADJ
gujaf-340	78	35	university	university	NOUN
gujaf-340	78	36	gusau	gusau	PROPN
gujaf-340	78	37	,	,	PUNCT
gujaf-340	78	38	zamfara	zamfara	PROPN
gujaf-340	78	39	state	state	PROPN
gujaf-340	78	40	.	.	PUNCT
gujaf-340	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-340	80	1	+2348069393824	+2348069393824	PRON
gujaf-340	80	2	for	for	ADP
gujaf-340	80	3	more	more	ADJ
gujaf-340	80	4	information	information	NOUN
gujaf-340	80	5	,	,	PUNCT
gujaf-340	80	6	contact	contact	VERB
gujaf-340	80	7	the	the	DET
gujaf-340	80	8	editor	editor	NOUN
gujaf-340	80	9	-	-	PUNCT
gujaf-340	80	10	in	in	ADP
gujaf-340	80	11	-	-	PUNCT
gujaf-340	80	12	chief	chief	NOUN
gujaf-340	80	13	on	on	ADP
gujaf-340	80	14	+2348067766435	+2348067766435	NUM
gujaf-340	80	15	the	the	DET
gujaf-340	80	16	associate	associate	ADJ
gujaf-340	80	17	editor	editor	NOUN
gujaf-340	80	18	on	on	ADP
gujaf-340	80	19	+2348036057525	+2348036057525	NUM
gujaf-340	80	20	or	or	CCONJ
gujaf-340	80	21	visit	visit	VERB
gujaf-340	80	22	our	our	PRON
gujaf-340	80	23	website	website	NOUN
gujaf-340	80	24	on	on	ADP
gujaf-340	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-340	80	26	or	or	CCONJ
gujaf-340	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-340	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-340	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-340	80	30	gusau	gusau	ADJ
gujaf-340	80	31	journal	journal	NOUN
gujaf-340	80	32	of	of	ADP
gujaf-340	80	33	accounting	accounting	NOUN
gujaf-340	80	34	and	and	CCONJ
gujaf-340	80	35	finance	finance	NOUN
gujaf-340	80	36	,	,	PUNCT
gujaf-340	80	37	vol	vol	NOUN
gujaf-340	80	38	.	.	PROPN
gujaf-340	80	39	5	5	NUM
gujaf-340	80	40	,	,	PUNCT
gujaf-340	80	41	issue	issue	NOUN
gujaf-340	80	42	2	2	NUM
gujaf-340	80	43	,	,	PUNCT
gujaf-340	80	44	october	october	PROPN
gujaf-340	80	45	,	,	PUNCT
gujaf-340	80	46	2024	2024	NUM
gujaf-340	80	47	viii	viii	NOUN
gujaf-340	80	48	table	table	NOUN
gujaf-340	80	49	of	of	ADP
gujaf-340	80	50	contents	content	NOUN
gujaf-340	80	51	the	the	DET
gujaf-340	80	52	impact	impact	NOUN
gujaf-340	80	53	of	of	ADP
gujaf-340	80	54	gender	gender	NOUN
gujaf-340	80	55	diversity	diversity	NOUN
gujaf-340	80	56	on	on	ADP
gujaf-340	80	57	earnings	earning	NOUN
gujaf-340	80	58	quality	quality	NOUN
gujaf-340	80	59	of	of	ADP
gujaf-340	80	60	listed	list	VERB
gujaf-340	80	61	financial	financial	ADJ
gujaf-340	80	62	services	service	NOUN
gujaf-340	80	63	firms	firm	NOUN
gujaf-340	80	64	in	in	ADP
gujaf-340	80	65	nigeria	nigeria	PROPN
gujaf-340	80	66	:	:	PUNCT
gujaf-340	80	67	analysis	analysis	NOUN
gujaf-340	80	68	of	of	ADP
gujaf-340	80	69	two	two	NUM
gujaf-340	80	70	-	-	PUNCT
gujaf-340	80	71	stage	stage	NOUN
gujaf-340	80	72	least	least	ADJ
gujaf-340	80	73	squares	square	NOUN
gujaf-340	80	74	joseph	joseph	PROPN
gujaf-340	80	75	olorunfemi	olorunfemi	PROPN
gujaf-340	80	76	akande	akande	PROPN
gujaf-340	80	77	,	,	PUNCT
gujaf-340	80	78	phd	phd	NOUN
gujaf-340	80	79	…	…	PUNCT
gujaf-340	80	80	…	…	PUNCT
gujaf-340	80	81	…	…	PUNCT
gujaf-340	80	82	…	…	PUNCT
gujaf-340	80	83	…	…	PUNCT
gujaf-340	80	84	…	…	PUNCT
gujaf-340	80	85	…	…	PUNCT
gujaf-340	80	86	…	…	PUNCT
gujaf-340	80	87	…	…	PUNCT
gujaf-340	80	88	…	…	PUNCT
gujaf-340	80	89	…	…	PUNCT
gujaf-340	80	90	…	…	PUNCT
gujaf-340	80	91	…	…	PUNCT
gujaf-340	80	92	…	…	PUNCT
gujaf-340	80	93	…	…	PUNCT
gujaf-340	80	94	…	…	PUNCT
gujaf-340	80	95	…	…	PUNCT
gujaf-340	80	96	…	…	PUNCT
gujaf-340	80	97	…	…	PUNCT
gujaf-340	80	98	…	…	PUNCT
gujaf-340	80	99	…	…	PUNCT
gujaf-340	80	100	..	..	SYM
gujaf-340	80	101	1	1	NUM
gujaf-340	80	102	-	-	SYM
gujaf-340	80	103	18	18	NUM
gujaf-340	80	104	the	the	DET
gujaf-340	80	105	impact	impact	NOUN
gujaf-340	80	106	of	of	ADP
gujaf-340	80	107	audit	audit	NOUN
gujaf-340	80	108	quality	quality	NOUN
gujaf-340	80	109	on	on	ADP
gujaf-340	80	110	firm	firm	NOUN
gujaf-340	80	111	’s	’s	PART
gujaf-340	80	112	performance	performance	NOUN
gujaf-340	80	113	of	of	ADP
gujaf-340	80	114	listed	list	VERB
gujaf-340	80	115	consumer	consumer	NOUN
gujaf-340	80	116	goods	good	NOUN
gujaf-340	80	117	firms	firm	NOUN
gujaf-340	80	118	in	in	ADP
gujaf-340	80	119	nigeria	nigeria	PROPN
gujaf-340	80	120	fatima	fatima	PROPN
gujaf-340	80	121	shehu	shehu	PROPN
gujaf-340	80	122	giwa	giwa	PROPN
gujaf-340	80	123	,	,	PUNCT
gujaf-340	80	124	prof	prof	PROPN
gujaf-340	80	125	.	.	PUNCT
gujaf-340	81	1	benjamin	benjamin	PROPN
gujaf-340	81	2	kumai	kumai	PROPN
gujaf-340	81	3	gugong	gugong	PROPN
gujaf-340	81	4	,	,	PUNCT
gujaf-340	81	5	gloria	gloria	PROPN
gujaf-340	81	6	pam	pam	PROPN
gujaf-340	81	7	dachomo	dachomo	PROPN
gujaf-340	81	8	…	…	X
gujaf-340	81	9	…	…	PUNCT
gujaf-340	81	10	…	…	PUNCT
gujaf-340	81	11	…	…	PUNCT
gujaf-340	81	12	...	...	PUNCT
gujaf-340	81	13	19	19	NUM
gujaf-340	81	14	-	-	SYM
gujaf-340	81	15	33	33	NUM
gujaf-340	81	16	women	woman	NOUN
gujaf-340	81	17	in	in	ADP
gujaf-340	81	18	top	top	ADJ
gujaf-340	81	19	echelon	echelon	NOUN
gujaf-340	81	20	positions	position	NOUN
gujaf-340	81	21	and	and	CCONJ
gujaf-340	81	22	their	their	PRON
gujaf-340	81	23	effects	effect	NOUN
gujaf-340	81	24	on	on	ADP
gujaf-340	81	25	carbon	carbon	NOUN
gujaf-340	81	26	emission	emission	NOUN
gujaf-340	81	27	disclosure	disclosure	NOUN
gujaf-340	81	28	:	:	PUNCT
gujaf-340	81	29	evidence	evidence	NOUN
gujaf-340	81	30	from	from	ADP
gujaf-340	81	31	an	an	DET
gujaf-340	81	32	emerging	emerge	VERB
gujaf-340	81	33	nation	nation	NOUN
gujaf-340	81	34	.	.	PUNCT
gujaf-340	81	35	saheed	sahee	VERB
gujaf-340	81	36	olanrewaju	olanrewaju	ADJ
gujaf-340	81	37	issa	issa	ADJ
gujaf-340	81	38	,	,	PUNCT
gujaf-340	81	39	abdulkadri	abdulkadri	PROPN
gujaf-340	81	40	toyin	toyin	NOUN
gujaf-340	81	41	alabi	alabi	NOUN
gujaf-340	81	42	,	,	PUNCT
gujaf-340	81	43	abdulbaki	abdulbaki	VERB
gujaf-340	81	44	teniola	teniola	PROPN
gujaf-340	81	45	ubandawaki	ubandawaki	PROPN
gujaf-340	81	46	…	…	NUM
gujaf-340	81	47	....	....	SYM
gujaf-340	81	48	34	34	NUM
gujaf-340	81	49	-	-	SYM
gujaf-340	81	50	47	47	NUM
gujaf-340	81	51	ceo	ceo	NOUN
gujaf-340	81	52	characteristics	characteristic	NOUN
gujaf-340	81	53	and	and	CCONJ
gujaf-340	81	54	financial	financial	ADJ
gujaf-340	81	55	performance	performance	NOUN
gujaf-340	81	56	of	of	ADP
gujaf-340	81	57	listed	list	VERB
gujaf-340	81	58	dmbs	dmb	NOUN
gujaf-340	81	59	in	in	ADP
gujaf-340	81	60	nigeria	nigeria	PROPN
gujaf-340	81	61	florence	florence	PROPN
gujaf-340	81	62	bosede	bosede	PROPN
gujaf-340	81	63	ajagbonna	ajagbonna	NOUN
gujaf-340	81	64	,	,	PUNCT
gujaf-340	81	65	benjamin	benjamin	PROPN
gujaf-340	81	66	kumai	kumai	PROPN
gujaf-340	81	67	gugong	gugong	PROPN
gujaf-340	81	68	,	,	PUNCT
gujaf-340	81	69	augustine	augustine	PROPN
gujaf-340	81	70	ayuba	ayuba	PROPN
gujaf-340	81	71	,	,	PUNCT
gujaf-340	81	72	idris	idris	PROPN
gujaf-340	81	73	mohammed	mohammed	PROPN
gujaf-340	81	74	,	,	PUNCT
gujaf-340	81	75	isuwa	isuwa	PROPN
gujaf-340	81	76	dauda	dauda	NOUN
gujaf-340	81	77	…	…	SYM
gujaf-340	81	78	…	…	PUNCT
gujaf-340	81	79	…	…	PUNCT
gujaf-340	81	80	…	…	PUNCT
gujaf-340	81	81	…	…	PUNCT
gujaf-340	81	82	…	…	PUNCT
gujaf-340	81	83	…	…	PUNCT
gujaf-340	81	84	…	…	PUNCT
gujaf-340	81	85	…	…	PUNCT
gujaf-340	81	86	…	…	PUNCT
gujaf-340	81	87	…	…	PUNCT
gujaf-340	81	88	…	…	PUNCT
gujaf-340	81	89	…	…	PUNCT
gujaf-340	81	90	…	…	PUNCT
gujaf-340	81	91	…	…	PUNCT
gujaf-340	81	92	…	…	PUNCT
gujaf-340	81	93	…	…	PUNCT
gujaf-340	81	94	…	…	PUNCT
gujaf-340	81	95	…	…	PUNCT
gujaf-340	81	96	…	…	PUNCT
gujaf-340	81	97	…	…	PUNCT
gujaf-340	81	98	…	…	PUNCT
gujaf-340	81	99	…	…	PUNCT
gujaf-340	81	100	…	…	PUNCT
gujaf-340	81	101	…	…	PUNCT
gujaf-340	81	102	…	…	PUNCT
gujaf-340	81	103	…	…	PUNCT
gujaf-340	81	104	…	…	PUNCT
gujaf-340	81	105	…	…	PUNCT
gujaf-340	81	106	…	…	SYM
gujaf-340	81	107	.48	.48	NUM
gujaf-340	81	108	-	-	SYM
gujaf-340	81	109	69	69	NUM
gujaf-340	81	110	post	post	NOUN
gujaf-340	81	111	covid-19	covid-19	PROPN
gujaf-340	81	112	pandemic	pandemic	ADJ
gujaf-340	81	113	:	:	PUNCT
gujaf-340	81	114	comparative	comparative	ADJ
gujaf-340	81	115	study	study	NOUN
gujaf-340	81	116	in	in	ADP
gujaf-340	81	117	the	the	DET
gujaf-340	81	118	value	value	NOUN
gujaf-340	81	119	relevance	relevance	NOUN
gujaf-340	81	120	of	of	ADP
gujaf-340	81	121	accounting	accounting	NOUN
gujaf-340	81	122	information	information	NOUN
gujaf-340	81	123	between	between	ADP
gujaf-340	81	124	listed	list	VERB
gujaf-340	81	125	manufacturing	manufacturing	NOUN
gujaf-340	81	126	firms	firm	NOUN
gujaf-340	81	127	and	and	CCONJ
gujaf-340	81	128	listed	list	VERB
gujaf-340	81	129	service	service	NOUN
gujaf-340	81	130	firms	firm	NOUN
gujaf-340	81	131	in	in	ADP
gujaf-340	81	132	nigeria	nigeria	PROPN
gujaf-340	81	133	abbas	abbas	PROPN
gujaf-340	81	134	,	,	PUNCT
gujaf-340	81	135	abdulrahman	abdulrahman	NOUN
gujaf-340	81	136	ngadi	ngadi	PROPN
gujaf-340	81	137	,	,	PUNCT
gujaf-340	81	138	abubakar	abubakar	PROPN
gujaf-340	81	139	,	,	PUNCT
gujaf-340	81	140	aliyu	aliyu	PROPN
gujaf-340	81	141	,	,	PUNCT
gujaf-340	81	142	abdu	abdu	PROPN
gujaf-340	81	143	,	,	PUNCT
gujaf-340	81	144	abubakar	abubakar	PROPN
gujaf-340	81	145	…	…	SYM
gujaf-340	81	146	…	…	PUNCT
gujaf-340	81	147	…	…	PUNCT
gujaf-340	81	148	…	…	PUNCT
gujaf-340	81	149	…	…	PUNCT
gujaf-340	81	150	…	…	PUNCT
gujaf-340	81	151	…	…	PUNCT
gujaf-340	81	152	…	…	PUNCT
gujaf-340	81	153	…	…	PUNCT
gujaf-340	81	154	…	…	PUNCT
gujaf-340	81	155	…	…	PUNCT
gujaf-340	81	156	…	…	SYM
gujaf-340	81	157	.70	.70	NUM
gujaf-340	81	158	-	-	SYM
gujaf-340	81	159	87	87	NUM
gujaf-340	81	160	environmental	environmental	ADJ
gujaf-340	81	161	and	and	CCONJ
gujaf-340	81	162	social	social	ADJ
gujaf-340	81	163	information	information	NOUN
gujaf-340	81	164	disclosure	disclosure	NOUN
gujaf-340	81	165	quality	quality	NOUN
gujaf-340	81	166	and	and	CCONJ
gujaf-340	81	167	financial	financial	ADJ
gujaf-340	81	168	performance	performance	NOUN
gujaf-340	81	169	of	of	ADP
gujaf-340	81	170	listed	list	VERB
gujaf-340	81	171	manufacturing	manufacturing	NOUN
gujaf-340	81	172	companies	company	NOUN
gujaf-340	81	173	in	in	ADP
gujaf-340	81	174	nigeria	nigeria	PROPN
gujaf-340	81	175	.	.	PUNCT
gujaf-340	81	176	:	:	PUNCT
gujaf-340	82	1	saka	saka	PROPN
gujaf-340	82	2	tunde	tunde	PROPN
gujaf-340	82	3	abdulsalam	abdulsalam	PROPN
gujaf-340	82	4	,	,	PUNCT
gujaf-340	82	5	ph.d	ph.d	PROPN
gujaf-340	82	6	…	…	SYM
gujaf-340	82	7	…	…	PUNCT
gujaf-340	82	8	…	…	PUNCT
gujaf-340	82	9	…	…	PUNCT
gujaf-340	82	10	…	…	PUNCT
gujaf-340	82	11	…	…	PUNCT
gujaf-340	82	12	...	...	PUNCT
gujaf-340	82	13	88	88	NUM
gujaf-340	82	14	-	-	SYM
gujaf-340	82	15	108	108	NUM
gujaf-340	82	16	the	the	DET
gujaf-340	82	17	impact	impact	NOUN
gujaf-340	82	18	of	of	ADP
gujaf-340	82	19	corporate	corporate	ADJ
gujaf-340	82	20	social	social	ADJ
gujaf-340	82	21	responsibility	responsibility	NOUN
gujaf-340	82	22	on	on	ADP
gujaf-340	82	23	bank	bank	NOUN
gujaf-340	82	24	performance	performance	NOUN
gujaf-340	82	25	in	in	ADP
gujaf-340	82	26	nigeria	nigeria	PROPN
gujaf-340	82	27	ibrahim	ibrahim	PROPN
gujaf-340	82	28	yinka	yinka	PROPN
gujaf-340	82	29	agbeyinka	agbeyinka	PROPN
gujaf-340	82	30	…	…	X
gujaf-340	82	31	…	…	PUNCT
gujaf-340	82	32	…	…	PUNCT
gujaf-340	82	33	…	…	PUNCT
gujaf-340	82	34	…	…	PUNCT
gujaf-340	82	35	…	…	PUNCT
gujaf-340	82	36	…	…	PUNCT
gujaf-340	82	37	…	…	PUNCT
gujaf-340	82	38	…	…	PUNCT
gujaf-340	82	39	…	…	PUNCT
gujaf-340	82	40	…	…	PUNCT
gujaf-340	82	41	…	…	PUNCT
gujaf-340	82	42	…	…	PUNCT
gujaf-340	82	43	…	…	PUNCT
gujaf-340	82	44	…	…	PUNCT
gujaf-340	82	45	…	…	PUNCT
gujaf-340	82	46	…	…	PUNCT
gujaf-340	82	47	…	…	PUNCT
gujaf-340	82	48	…	…	PUNCT
gujaf-340	82	49	…	…	PUNCT
gujaf-340	82	50	…	…	PUNCT
gujaf-340	82	51	…	…	PUNCT
gujaf-340	82	52	…	…	PUNCT
gujaf-340	82	53	…	…	X
gujaf-340	82	54	.109	.109	NUM
gujaf-340	82	55	-	-	SYM
gujaf-340	82	56	123	123	NUM
gujaf-340	82	57	the	the	DET
gujaf-340	82	58	impact	impact	NOUN
gujaf-340	82	59	of	of	ADP
gujaf-340	82	60	firm	firm	ADJ
gujaf-340	82	61	characteristics	characteristic	NOUN
gujaf-340	82	62	on	on	ADP
gujaf-340	82	63	accruals	accrual	NOUN
gujaf-340	82	64	and	and	CCONJ
gujaf-340	82	65	real	real	ADJ
gujaf-340	82	66	earnings	earning	NOUN
gujaf-340	82	67	management	management	NOUN
gujaf-340	82	68	of	of	ADP
gujaf-340	82	69	listed	list	VERB
gujaf-340	82	70	manufacturing	manufacturing	NOUN
gujaf-340	82	71	firms	firm	NOUN
gujaf-340	82	72	in	in	ADP
gujaf-340	82	73	nigeria	nigeria	PROPN
gujaf-340	82	74	:	:	PUNCT
gujaf-340	83	1	muhammad	muhammad	PROPN
gujaf-340	83	2	,	,	PUNCT
gujaf-340	83	3	aisha	aisha	PROPN
gujaf-340	83	4	chado	chado	PROPN
gujaf-340	83	5	…	…	PUNCT
gujaf-340	83	6	…	…	PUNCT
gujaf-340	83	7	…	…	PUNCT
gujaf-340	83	8	…	…	PUNCT
gujaf-340	83	9	…	…	PUNCT
gujaf-340	83	10	…	…	PUNCT
gujaf-340	83	11	…	…	PUNCT
gujaf-340	83	12	…	…	PUNCT
gujaf-340	83	13	…	…	PUNCT
gujaf-340	83	14	…	…	X
gujaf-340	83	15	.124	.124	NUM
gujaf-340	83	16	-	-	SYM
gujaf-340	83	17	142	142	NUM
gujaf-340	83	18	the	the	DET
gujaf-340	83	19	impact	impact	NOUN
gujaf-340	83	20	of	of	ADP
gujaf-340	83	21	esg	esg	NOUN
gujaf-340	83	22	practices	practice	NOUN
gujaf-340	83	23	on	on	ADP
gujaf-340	83	24	the	the	DET
gujaf-340	83	25	risk	risk	NOUN
gujaf-340	83	26	portfolio	portfolio	NOUN
gujaf-340	83	27	of	of	ADP
gujaf-340	83	28	listed	list	VERB
gujaf-340	83	29	oil	oil	NOUN
gujaf-340	83	30	and	and	CCONJ
gujaf-340	83	31	gas	gas	NOUN
gujaf-340	83	32	firms	firm	NOUN
gujaf-340	83	33	in	in	ADP
gujaf-340	83	34	nigeria	nigeria	PROPN
gujaf-340	83	35	using	use	VERB
gujaf-340	83	36	a	a	DET
gujaf-340	83	37	multilayered	multilayered	ADJ
gujaf-340	83	38	criterion	criterion	NOUN
gujaf-340	83	39	:	:	PUNCT
gujaf-340	83	40	joseph	joseph	PROPN
gujaf-340	83	41	olorunfemi	olorunfemi	ADP
gujaf-340	83	42	akande	akande	PROPN
gujaf-340	83	43	…	…	SYM
gujaf-340	83	44	…	…	PUNCT
gujaf-340	83	45	…	…	PUNCT
gujaf-340	83	46	…	…	PUNCT
gujaf-340	83	47	…	…	PUNCT
gujaf-340	83	48	…	…	PUNCT
gujaf-340	83	49	…	…	PUNCT
gujaf-340	83	50	…	…	PUNCT
gujaf-340	83	51	…	…	PUNCT
gujaf-340	83	52	…	…	PUNCT
gujaf-340	83	53	…	…	PUNCT
gujaf-340	83	54	…	…	PUNCT
gujaf-340	83	55	...	...	PUNCT
gujaf-340	83	56	143	143	NUM
gujaf-340	83	57	-	-	SYM
gujaf-340	83	58	155	155	NUM
gujaf-340	83	59	effect	effect	NOUN
gujaf-340	83	60	of	of	ADP
gujaf-340	83	61	selected	select	VERB
gujaf-340	83	62	macroeconomic	macroeconomic	ADJ
gujaf-340	83	63	variables	variable	NOUN
gujaf-340	83	64	on	on	ADP
gujaf-340	83	65	stock	stock	NOUN
gujaf-340	83	66	market	market	NOUN
gujaf-340	83	67	volatility	volatility	NOUN
gujaf-340	83	68	in	in	ADP
gujaf-340	83	69	nigeria	nigeria	PROPN
gujaf-340	83	70	hauwa	hauwa	ADJ
gujaf-340	83	71	bayero	bayero	PROPN
gujaf-340	83	72	tijjani	tijjani	NOUN
gujaf-340	83	73	,	,	PUNCT
gujaf-340	83	74	prof	prof	PROPN
gujaf-340	83	75	sheikh	sheikh	PROPN
gujaf-340	83	76	ahmad	ahmad	PROPN
gujaf-340	83	77	abdullahi	abdullahi	PROPN
gujaf-340	83	78	,	,	PUNCT
gujaf-340	83	79	dr	dr	PROPN
gujaf-340	83	80	ibrahim	ibrahim	PROPN
gujaf-340	83	81	mohammed	mohammed	PROPN
gujaf-340	83	82	,	,	PUNCT
gujaf-340	83	83	dr	dr	PROPN
gujaf-340	83	84	isma’il	isma’il	PROPN
gujaf-340	83	85	tijjani	tijjani	PROPN
gujaf-340	83	86	idris	idris	PROPN
gujaf-340	83	87	…	…	PROPN
gujaf-340	83	88	…	…	PUNCT
gujaf-340	83	89	…	…	PUNCT
gujaf-340	83	90	…	…	PUNCT
gujaf-340	83	91	…	…	PUNCT
gujaf-340	83	92	…	…	PUNCT
gujaf-340	83	93	…	…	PUNCT
gujaf-340	83	94	…	…	PUNCT
gujaf-340	83	95	…	…	PUNCT
gujaf-340	83	96	…	…	PUNCT
gujaf-340	83	97	…	…	PUNCT
gujaf-340	83	98	…	…	PUNCT
gujaf-340	83	99	…	…	PUNCT
gujaf-340	83	100	…	…	PUNCT
gujaf-340	83	101	…	…	PUNCT
gujaf-340	83	102	…	…	PUNCT
gujaf-340	83	103	…	…	PUNCT
gujaf-340	83	104	…	…	PUNCT
gujaf-340	83	105	…	…	PUNCT
gujaf-340	83	106	…	…	PUNCT
gujaf-340	83	107	…	…	PUNCT
gujaf-340	83	108	…	…	PUNCT
gujaf-340	83	109	…	…	PUNCT
gujaf-340	83	110	…	…	PUNCT
gujaf-340	83	111	…	…	PUNCT
gujaf-340	83	112	…	…	PUNCT
gujaf-340	83	113	…	…	PUNCT
gujaf-340	83	114	…	…	SYM
gujaf-340	83	115	…	…	SYM
gujaf-340	83	116	156	156	NUM
gujaf-340	83	117	-	-	SYM
gujaf-340	83	118	171	171	NUM
gujaf-340	83	119	moderating	moderate	VERB
gujaf-340	83	120	effect	effect	NOUN
gujaf-340	83	121	of	of	ADP
gujaf-340	83	122	audit	audit	NOUN
gujaf-340	83	123	quality	quality	NOUN
gujaf-340	83	124	on	on	ADP
gujaf-340	83	125	value	value	NOUN
gujaf-340	83	126	relevance	relevance	NOUN
gujaf-340	83	127	of	of	ADP
gujaf-340	83	128	fair	fair	ADJ
gujaf-340	83	129	value	value	NOUN
gujaf-340	83	130	measurements	measurement	NOUN
gujaf-340	83	131	hierarchy	hierarchy	NOUN
gujaf-340	83	132	of	of	ADP
gujaf-340	83	133	listed	list	VERB
gujaf-340	83	134	financial	financial	ADJ
gujaf-340	83	135	services	service	NOUN
gujaf-340	83	136	companies	company	NOUN
gujaf-340	83	137	:	:	PUNCT
gujaf-340	83	138	tesleem	tesleem	VERB
gujaf-340	83	139	olayinka	olayinka	ADJ
gujaf-340	83	140	adeyemi	adeyemi	ADV
gujaf-340	83	141	…	…	PUNCT
gujaf-340	83	142	…	…	PUNCT
gujaf-340	83	143	…	…	PUNCT
gujaf-340	83	144	…	…	PUNCT
gujaf-340	83	145	…	…	PUNCT
gujaf-340	83	146	…	…	X
gujaf-340	83	147	.172	.172	NUM
gujaf-340	83	148	-	-	SYM
gujaf-340	83	149	202	202	NUM
gujaf-340	83	150	effect	effect	NOUN
gujaf-340	83	151	of	of	ADP
gujaf-340	83	152	audit	audit	NOUN
gujaf-340	83	153	quality	quality	NOUN
gujaf-340	83	154	attributes	attribute	NOUN
gujaf-340	83	155	and	and	CCONJ
gujaf-340	83	156	ifrs	ifrs	NOUN
gujaf-340	83	157	adoption	adoption	NOUN
gujaf-340	83	158	on	on	ADP
gujaf-340	83	159	financial	financial	ADJ
gujaf-340	83	160	reporting	reporting	NOUN
gujaf-340	83	161	quality	quality	NOUN
gujaf-340	83	162	of	of	ADP
gujaf-340	83	163	listed	list	VERB
gujaf-340	83	164	manufacturing	manufacturing	NOUN
gujaf-340	83	165	firms	firm	NOUN
gujaf-340	83	166	in	in	ADP
gujaf-340	83	167	nigeria	nigeria	PROPN
gujaf-340	83	168	:	:	PUNCT
gujaf-340	84	1	muhammad	muhammad	PROPN
gujaf-340	84	2	,	,	PUNCT
gujaf-340	84	3	aisha	aisha	PROPN
gujaf-340	84	4	chado	chado	PROPN
gujaf-340	84	5	…	…	PUNCT
gujaf-340	84	6	…	…	PUNCT
gujaf-340	84	7	…	…	PUNCT
gujaf-340	84	8	…	…	PUNCT
gujaf-340	84	9	…	…	PUNCT
gujaf-340	84	10	…	…	PUNCT
gujaf-340	84	11	…	…	PUNCT
gujaf-340	84	12	…	…	PUNCT
gujaf-340	84	13	…	…	PUNCT
gujaf-340	84	14	..	..	PUNCT
gujaf-340	84	15	203	203	NUM
gujaf-340	84	16	-	-	SYM
gujaf-340	84	17	221	221	NUM
gujaf-340	84	18	electronic	electronic	ADJ
gujaf-340	84	19	banking	banking	NOUN
gujaf-340	84	20	and	and	CCONJ
gujaf-340	84	21	performance	performance	NOUN
gujaf-340	84	22	of	of	ADP
gujaf-340	84	23	banking	banking	NOUN
gujaf-340	84	24	sector	sector	NOUN
gujaf-340	84	25	in	in	ADP
gujaf-340	84	26	nigeria	nigeria	PROPN
gujaf-340	84	27	kayode	kayode	PROPN
gujaf-340	84	28	david	david	PROPN
gujaf-340	84	29	kolawole	kolawole	PROPN
gujaf-340	84	30	…	…	PUNCT
gujaf-340	84	31	…	…	PUNCT
gujaf-340	84	32	…	…	PUNCT
gujaf-340	84	33	…	…	PUNCT
gujaf-340	84	34	…	…	PUNCT
gujaf-340	84	35	…	…	PUNCT
gujaf-340	84	36	…	…	PUNCT
gujaf-340	84	37	…	…	PUNCT
gujaf-340	84	38	…	…	PUNCT
gujaf-340	84	39	…	…	PUNCT
gujaf-340	84	40	…	…	PUNCT
gujaf-340	84	41	…	…	PUNCT
gujaf-340	84	42	…	…	PUNCT
gujaf-340	84	43	…	…	PUNCT
gujaf-340	84	44	…	…	PUNCT
gujaf-340	84	45	…	…	PUNCT
gujaf-340	84	46	…	…	PUNCT
gujaf-340	84	47	…	…	PUNCT
gujaf-340	84	48	…	…	PUNCT
gujaf-340	84	49	…	…	PUNCT
gujaf-340	84	50	…	…	PUNCT
gujaf-340	84	51	…	…	PUNCT
gujaf-340	84	52	…	…	PUNCT
gujaf-340	84	53	…	…	PUNCT
gujaf-340	84	54	222	222	NUM
gujaf-340	84	55	-	-	SYM
gujaf-340	84	56	234	234	NUM
gujaf-340	84	57	gusau	gusau	ADJ
gujaf-340	84	58	journal	journal	NOUN
gujaf-340	84	59	of	of	ADP
gujaf-340	84	60	accounting	accounting	NOUN
gujaf-340	84	61	and	and	CCONJ
gujaf-340	84	62	finance	finance	NOUN
gujaf-340	84	63	,	,	PUNCT
gujaf-340	84	64	vol	vol	NOUN
gujaf-340	84	65	.	.	PROPN
gujaf-340	84	66	5	5	NUM
gujaf-340	84	67	,	,	PUNCT
gujaf-340	84	68	issue	issue	NOUN
gujaf-340	84	69	2	2	NUM
gujaf-340	84	70	,	,	PUNCT
gujaf-340	84	71	october	october	PROPN
gujaf-340	84	72	,	,	PUNCT
gujaf-340	84	73	2024	2024	NUM
gujaf-340	84	74	ix	ix	VERB
gujaf-340	84	75	do	do	VERB
gujaf-340	84	76	audit	audit	NOUN
gujaf-340	84	77	committee	committee	NOUN
gujaf-340	84	78	and	and	CCONJ
gujaf-340	84	79	board	board	NOUN
gujaf-340	84	80	attributes	attribute	VERB
gujaf-340	84	81	influence	influence	NOUN
gujaf-340	84	82	environmental	environmental	ADJ
gujaf-340	84	83	disclosure	disclosure	NOUN
gujaf-340	84	84	:	:	PUNCT
gujaf-340	84	85	an	an	DET
gujaf-340	84	86	empirical	empirical	ADJ
gujaf-340	84	87	investigation	investigation	NOUN
gujaf-340	84	88	of	of	ADP
gujaf-340	84	89	listed	list	VERB
gujaf-340	84	90	firms	firm	NOUN
gujaf-340	84	91	in	in	ADP
gujaf-340	84	92	nigeria	nigeria	PROPN
gujaf-340	84	93	.	.	PUNCT
gujaf-340	85	1	haruna	haruna	PROPN
gujaf-340	85	2	muhammed	muhammed	PROPN
gujaf-340	85	3	musa	musa	PROPN
gujaf-340	85	4	…	…	SYM
gujaf-340	85	5	…	…	PUNCT
gujaf-340	85	6	…	…	PUNCT
gujaf-340	85	7	…	…	PUNCT
gujaf-340	85	8	…	…	PUNCT
gujaf-340	85	9	…	…	PUNCT
gujaf-340	85	10	…	…	PUNCT
gujaf-340	85	11	…	…	SYM
gujaf-340	85	12	…	…	SYM
gujaf-340	85	13	235	235	NUM
gujaf-340	85	14	-	-	SYM
gujaf-340	85	15	248	248	NUM
gujaf-340	85	16	impact	impact	NOUN
gujaf-340	85	17	of	of	ADP
gujaf-340	85	18	external	external	ADJ
gujaf-340	85	19	debts	debt	NOUN
gujaf-340	85	20	on	on	ADP
gujaf-340	85	21	economic	economic	ADJ
gujaf-340	85	22	growth	growth	NOUN
gujaf-340	85	23	in	in	ADP
gujaf-340	85	24	nigeria	nigeria	PROPN
gujaf-340	85	25	ibrahim	ibrahim	PROPN
gujaf-340	85	26	yinka	yinka	PROPN
gujaf-340	85	27	agbeyinka	agbeyinka	PROPN
gujaf-340	85	28	…	…	X
gujaf-340	85	29	…	…	PUNCT
gujaf-340	85	30	…	…	PUNCT
gujaf-340	85	31	…	…	PUNCT
gujaf-340	85	32	…	…	PUNCT
gujaf-340	85	33	…	…	PUNCT
gujaf-340	85	34	…	…	PUNCT
gujaf-340	85	35	…	…	PUNCT
gujaf-340	85	36	…	…	PUNCT
gujaf-340	85	37	…	…	PUNCT
gujaf-340	85	38	…	…	PUNCT
gujaf-340	85	39	…	…	PUNCT
gujaf-340	85	40	…	…	PUNCT
gujaf-340	85	41	…	…	PUNCT
gujaf-340	85	42	…	…	PUNCT
gujaf-340	85	43	…	…	PUNCT
gujaf-340	85	44	…	…	PUNCT
gujaf-340	85	45	…	…	PUNCT
gujaf-340	85	46	…	…	PUNCT
gujaf-340	85	47	…	…	PUNCT
gujaf-340	85	48	…	…	PUNCT
gujaf-340	85	49	…	…	PUNCT
gujaf-340	85	50	…	…	SYM
gujaf-340	85	51	…	…	SYM
gujaf-340	85	52	249	249	NUM
gujaf-340	85	53	-	-	SYM
gujaf-340	85	54	261	261	NUM
gujaf-340	85	55	effect	effect	NOUN
gujaf-340	85	56	of	of	ADP
gujaf-340	85	57	compliance	compliance	NOUN
gujaf-340	85	58	cost	cost	NOUN
gujaf-340	85	59	and	and	CCONJ
gujaf-340	85	60	tax	tax	NOUN
gujaf-340	85	61	burden	burden	NOUN
gujaf-340	85	62	on	on	ADP
gujaf-340	85	63	tax	tax	NOUN
gujaf-340	85	64	compliance	compliance	NOUN
gujaf-340	85	65	of	of	ADP
gujaf-340	85	66	small	small	ADJ
gujaf-340	85	67	and	and	CCONJ
gujaf-340	85	68	medium	medium	ADJ
gujaf-340	85	69	-	-	PUNCT
gujaf-340	85	70	scale	scale	NOUN
gujaf-340	85	71	enterprises	enterprise	NOUN
gujaf-340	85	72	in	in	ADP
gujaf-340	85	73	benue	benue	NOUN
gujaf-340	85	74	state	state	PROPN
gujaf-340	85	75	,	,	PUNCT
gujaf-340	85	76	nigeria	nigeria	PROPN
gujaf-340	85	77	okpe	okpe	PROPN
gujaf-340	85	78	caleb	caleb	PROPN
gujaf-340	85	79	john	john	PROPN
gujaf-340	85	80	,	,	PUNCT
gujaf-340	85	81	prof	prof	PROPN
gujaf-340	85	82	.	.	PUNCT
gujaf-340	86	1	aliyu	aliyu	PROPN
gujaf-340	86	2	nuraddeen	nuraddeen	PROPN
gujaf-340	86	3	shehu	shehu	PROPN
gujaf-340	86	4	,	,	PUNCT
gujaf-340	86	5	prof	prof	PROPN
gujaf-340	86	6	.	.	PUNCT
gujaf-340	86	7	bello	bello	PROPN
gujaf-340	86	8	a.	a.	PROPN
gujaf-340	86	9	ahmad	ahmad	PROPN
gujaf-340	86	10	,	,	PUNCT
gujaf-340	86	11	ahmed	ahmed	PROPN
gujaf-340	86	12	aliyu	aliyu	PROPN
gujaf-340	86	13	abdullahi	abdullahi	PROPN
gujaf-340	86	14	phd	phd	PROPN
gujaf-340	86	15	,	,	PUNCT
gujaf-340	86	16	mohammed	mohammed	PROPN
gujaf-340	86	17	musa	musa	PROPN
gujaf-340	86	18	abdulkarim	abdulkarim	PROPN
gujaf-340	86	19	phd	phd	PROPN
gujaf-340	86	20	…	…	PUNCT
gujaf-340	86	21	…	…	PUNCT
gujaf-340	86	22	…	…	PUNCT
gujaf-340	86	23	…	…	PUNCT
gujaf-340	86	24	…	…	PUNCT
gujaf-340	86	25	…	…	PUNCT
gujaf-340	86	26	…	…	PUNCT
gujaf-340	86	27	…	…	PUNCT
gujaf-340	86	28	…	…	PUNCT
gujaf-340	86	29	…	…	PUNCT
gujaf-340	86	30	…	…	PUNCT
gujaf-340	86	31	…	…	PUNCT
gujaf-340	86	32	…	…	PUNCT
gujaf-340	86	33	…	…	PUNCT
gujaf-340	86	34	…	…	PUNCT
gujaf-340	86	35	…	…	PUNCT
gujaf-340	86	36	…	…	SYM
gujaf-340	86	37	.262	.262	NUM
gujaf-340	86	38	-	-	SYM
gujaf-340	86	39	282	282	NUM
gujaf-340	86	40	the	the	DET
gujaf-340	86	41	effect	effect	NOUN
gujaf-340	86	42	of	of	ADP
gujaf-340	86	43	bank	bank	NOUN
gujaf-340	86	44	sectoral	sectoral	ADJ
gujaf-340	86	45	credit	credit	NOUN
gujaf-340	86	46	and	and	CCONJ
gujaf-340	86	47	exchange	exchange	NOUN
gujaf-340	86	48	rate	rate	NOUN
gujaf-340	86	49	on	on	ADP
gujaf-340	86	50	financial	financial	ADJ
gujaf-340	86	51	performance	performance	NOUN
gujaf-340	86	52	of	of	ADP
gujaf-340	86	53	listed	list	VERB
gujaf-340	86	54	manufacturing	manufacturing	NOUN
gujaf-340	86	55	firms	firm	NOUN
gujaf-340	86	56	in	in	ADP
gujaf-340	86	57	nigeria	nigeria	PROPN
gujaf-340	86	58	.	.	PUNCT
gujaf-340	87	1	ibrahim	ibrahim	PROPN
gujaf-340	87	2	kabir	kabir	PROPN
gujaf-340	87	3	adedeji	adedeji	PROPN
gujaf-340	87	4	,	,	PUNCT
gujaf-340	87	5	dr	dr	PROPN
gujaf-340	87	6	ibrahim	ibrahim	PROPN
gujaf-340	87	7	muhammed	muhammed	PROPN
gujaf-340	87	8	,	,	PUNCT
gujaf-340	87	9	prof	prof	PROPN
gujaf-340	87	10	.	.	PUNCT
gujaf-340	88	1	muhammed	muhamme	VERB
gujaf-340	88	2	habibu	habibu	ADJ
gujaf-340	88	3	sabari	sabari	PROPN
gujaf-340	88	4	prof	prof	PROPN
gujaf-340	88	5	.	.	PUNCT
gujaf-340	89	1	abiodun	abiodun	PROPN
gujaf-340	89	2	popoola	popoola	PROPN
gujaf-340	89	3	…	…	PUNCT
gujaf-340	89	4	…	…	PUNCT
gujaf-340	89	5	…	…	PUNCT
gujaf-340	89	6	…	…	PUNCT
gujaf-340	89	7	…	…	PUNCT
gujaf-340	89	8	…	…	PUNCT
gujaf-340	89	9	…	…	PUNCT
gujaf-340	89	10	…	…	PUNCT
gujaf-340	89	11	…	…	PUNCT
gujaf-340	89	12	…	…	PUNCT
gujaf-340	89	13	…	…	PUNCT
gujaf-340	89	14	…	…	PUNCT
gujaf-340	89	15	…	…	PUNCT
gujaf-340	89	16	…	…	PUNCT
gujaf-340	89	17	…	…	PUNCT
gujaf-340	89	18	…	…	PUNCT
gujaf-340	89	19	…	…	PUNCT
gujaf-340	89	20	…	…	PUNCT
gujaf-340	89	21	…	…	PUNCT
gujaf-340	89	22	…	…	PUNCT
gujaf-340	89	23	…	…	PUNCT
gujaf-340	89	24	…	…	PUNCT
gujaf-340	89	25	…	…	PUNCT
gujaf-340	89	26	…	…	SYM
gujaf-340	89	27	…	…	SYM
gujaf-340	89	28	283	283	NUM
gujaf-340	89	29	-	-	SYM
gujaf-340	89	30	297	297	NUM
gujaf-340	89	31	the	the	DET
gujaf-340	89	32	effects	effect	NOUN
gujaf-340	89	33	of	of	ADP
gujaf-340	89	34	interest	interest	NOUN
gujaf-340	89	35	rate	rate	NOUN
gujaf-340	89	36	and	and	CCONJ
gujaf-340	89	37	money	money	NOUN
gujaf-340	89	38	supply	supply	NOUN
gujaf-340	89	39	on	on	ADP
gujaf-340	89	40	systematic	systematic	ADJ
gujaf-340	89	41	risk	risk	NOUN
gujaf-340	89	42	associated	associate	VERB
gujaf-340	89	43	with	with	ADP
gujaf-340	89	44	return	return	NOUN
gujaf-340	89	45	in	in	ADP
gujaf-340	89	46	nigerian	nigerian	ADJ
gujaf-340	89	47	exchange	exchange	PROPN
gujaf-340	89	48	adedokun	adedokun	PROPN
gujaf-340	89	49	rofiat	rofiat	PROPN
gujaf-340	89	50	,	,	PUNCT
gujaf-340	89	51	prof	prof	PROPN
gujaf-340	89	52	.	.	PROPN
gujaf-340	90	1	sani	sani	PROPN
gujaf-340	90	2	abdullahi	abdullahi	PROPN
gujaf-340	90	3	,	,	PUNCT
gujaf-340	90	4	dr	dr	PROPN
gujaf-340	90	5	.	.	PROPN
gujaf-340	90	6	ibrahim	ibrahim	PROPN
gujaf-340	90	7	mohammed	mohammed	PROPN
gujaf-340	90	8	,	,	PUNCT
gujaf-340	90	9	prof	prof	PROPN
gujaf-340	90	10	.	.	PUNCT
gujaf-340	91	1	ahmad	ahmad	PROPN
gujaf-340	91	2	dogarawa	dogarawa	PROPN
gujaf-340	91	3	…	…	X
gujaf-340	91	4	…	…	PUNCT
gujaf-340	91	5	…	…	PUNCT
gujaf-340	91	6	…	…	PUNCT
gujaf-340	91	7	…	…	PUNCT
gujaf-340	91	8	…	…	PUNCT
gujaf-340	91	9	…	…	PUNCT
gujaf-340	91	10	…	…	PUNCT
gujaf-340	91	11	…	…	PUNCT
gujaf-340	91	12	…	…	PUNCT
gujaf-340	91	13	…	…	PUNCT
gujaf-340	91	14	…	…	PUNCT
gujaf-340	91	15	…	…	PUNCT
gujaf-340	91	16	…	…	PUNCT
gujaf-340	91	17	…	…	PUNCT
gujaf-340	91	18	…	…	PUNCT
gujaf-340	91	19	…	…	PUNCT
gujaf-340	91	20	…	…	PUNCT
gujaf-340	91	21	…	…	PUNCT
gujaf-340	91	22	…	…	PUNCT
gujaf-340	91	23	…	…	PUNCT
gujaf-340	91	24	…	…	PUNCT
gujaf-340	91	25	…	…	PUNCT
gujaf-340	91	26	…	…	PUNCT
gujaf-340	91	27	…	…	PUNCT
gujaf-340	91	28	…	…	PUNCT
gujaf-340	91	29	…	…	PUNCT
gujaf-340	91	30	…	…	PUNCT
gujaf-340	91	31	…	…	PUNCT
gujaf-340	91	32	…	…	SYM
gujaf-340	91	33	.298	.298	NUM
gujaf-340	91	34	-	-	SYM
gujaf-340	91	35	314	314	NUM
gujaf-340	91	36	effect	effect	NOUN
gujaf-340	91	37	of	of	ADP
gujaf-340	91	38	firm	firm	ADJ
gujaf-340	91	39	attributes	attribute	NOUN
gujaf-340	91	40	on	on	ADP
gujaf-340	91	41	the	the	DET
gujaf-340	91	42	growth	growth	NOUN
gujaf-340	91	43	of	of	ADP
gujaf-340	91	44	healthcare	healthcare	NOUN
gujaf-340	91	45	companies	company	NOUN
gujaf-340	91	46	listed	list	VERB
gujaf-340	91	47	on	on	ADP
gujaf-340	91	48	the	the	DET
gujaf-340	91	49	nigerian	nigerian	PROPN
gujaf-340	91	50	exchange	exchange	PROPN
gujaf-340	91	51	group	group	PROPN
gujaf-340	91	52	salisu	salisu	PROPN
gujaf-340	91	53	isyaku	isyaku	NOUN
gujaf-340	91	54	dahiru	dahiru	NOUN
gujaf-340	91	55	,	,	PUNCT
gujaf-340	91	56	adeyemi	adeyemi	ADV
gujaf-340	91	57	tesleem	tesleem	VERB
gujaf-340	91	58	,	,	PUNCT
gujaf-340	91	59	phd	phd	NOUN
gujaf-340	91	60	,	,	PUNCT
gujaf-340	91	61	suleiman	suleiman	PROPN
gujaf-340	91	62	salami	salami	PROPN
gujaf-340	91	63	,	,	PUNCT
gujaf-340	91	64	phd	phd	NOUN
gujaf-340	91	65	…	…	SYM
gujaf-340	91	66	…	…	PUNCT
gujaf-340	91	67	…	…	PUNCT
gujaf-340	91	68	…	…	PUNCT
gujaf-340	91	69	…	…	SYM
gujaf-340	91	70	....	....	PUNCT
gujaf-340	91	71	315	315	NUM
gujaf-340	91	72	-	-	SYM
gujaf-340	91	73	331	331	NUM
gujaf-340	91	74	corporate	corporate	ADJ
gujaf-340	91	75	social	social	ADJ
gujaf-340	91	76	responsibility	responsibility	NOUN
gujaf-340	91	77	and	and	CCONJ
gujaf-340	91	78	performance	performance	NOUN
gujaf-340	91	79	of	of	ADP
gujaf-340	91	80	firms	firm	NOUN
gujaf-340	91	81	in	in	ADP
gujaf-340	91	82	lagos	lagos	PROPN
gujaf-340	91	83	state	state	PROPN
gujaf-340	91	84	nigeria	nigeria	PROPN
gujaf-340	91	85	kayode	kayode	PROPN
gujaf-340	91	86	david	david	PROPN
gujaf-340	91	87	kolawole	kolawole	PROPN
gujaf-340	91	88	……	……	NOUN
gujaf-340	91	89	……	……	NOUN
gujaf-340	91	90	……	……	NOUN
gujaf-340	91	91	……	……	NOUN
gujaf-340	91	92	……	……	NOUN
gujaf-340	91	93	……	……	NOUN
gujaf-340	91	94	……	……	NOUN
gujaf-340	91	95	……	……	NOUN
gujaf-340	91	96	……	……	NOUN
gujaf-340	91	97	……	……	NOUN
gujaf-340	91	98	……	……	NOUN
gujaf-340	91	99	……	……	NOUN
gujaf-340	91	100	.	.	PUNCT
gujaf-340	92	1	...	...	PUNCT
gujaf-340	92	2	332	332	NUM
gujaf-340	92	3	-	-	SYM
gujaf-340	92	4	343	343	NUM
gujaf-340	92	5	does	do	AUX
gujaf-340	92	6	taxation	taxation	NOUN
gujaf-340	92	7	affect	affect	VERB
gujaf-340	92	8	banks	bank	NOUN
gujaf-340	92	9	’	'	PUNCT
gujaf-340	92	10	profitability	profitability	NOUN
gujaf-340	92	11	:	:	PUNCT
gujaf-340	92	12	evidence	evidence	NOUN
gujaf-340	92	13	from	from	ADP
gujaf-340	92	14	nigeria	nigeria	PROPN
gujaf-340	92	15	emmanuel	emmanuel	PROPN
gujaf-340	92	16	imuede	imuede	PROPN
gujaf-340	92	17	oyasor	oyasor	PROPN
gujaf-340	92	18	…	…	PUNCT
gujaf-340	92	19	…	…	PUNCT
gujaf-340	92	20	…	…	PUNCT
gujaf-340	92	21	…	…	PUNCT
gujaf-340	92	22	…	…	PUNCT
gujaf-340	92	23	…	…	PUNCT
gujaf-340	92	24	…	…	PUNCT
gujaf-340	92	25	…	…	PUNCT
gujaf-340	92	26	…	…	PUNCT
gujaf-340	92	27	…	…	PUNCT
gujaf-340	92	28	…	…	PUNCT
gujaf-340	92	29	…	…	PUNCT
gujaf-340	92	30	…	…	PUNCT
gujaf-340	92	31	…	…	PUNCT
gujaf-340	92	32	…	…	PUNCT
gujaf-340	92	33	…	…	PUNCT
gujaf-340	92	34	…	…	PUNCT
gujaf-340	92	35	…	…	PUNCT
gujaf-340	92	36	…	…	PUNCT
gujaf-340	92	37	…	…	PUNCT
gujaf-340	92	38	…	…	PUNCT
gujaf-340	92	39	…	…	PUNCT
gujaf-340	92	40	…	…	PUNCT
gujaf-340	92	41	..	..	PUNCT
gujaf-340	92	42	344	344	NUM
gujaf-340	92	43	-	-	SYM
gujaf-340	92	44	356	356	NUM
gujaf-340	92	45	working	work	VERB
gujaf-340	92	46	capital	capital	NOUN
gujaf-340	92	47	management	management	NOUN
gujaf-340	92	48	and	and	CCONJ
gujaf-340	92	49	manufacturing	manufacturing	NOUN
gujaf-340	92	50	performance	performance	NOUN
gujaf-340	92	51	in	in	ADP
gujaf-340	92	52	nigeria	nigeria	PROPN
gujaf-340	92	53	adedeji	adedeji	PROPN
gujaf-340	92	54	daniel	daniel	PROPN
gujaf-340	92	55	gbadebo	gbadebo	PROPN
gujaf-340	92	56	…	…	PUNCT
gujaf-340	92	57	…	…	PUNCT
gujaf-340	92	58	…	…	PUNCT
gujaf-340	92	59	…	…	PUNCT
gujaf-340	92	60	…	…	PUNCT
gujaf-340	92	61	…	…	PUNCT
gujaf-340	92	62	…	…	PUNCT
gujaf-340	92	63	…	…	PUNCT
gujaf-340	92	64	…	…	PUNCT
gujaf-340	92	65	…	…	PUNCT
gujaf-340	92	66	…	…	PUNCT
gujaf-340	92	67	…	…	PUNCT
gujaf-340	92	68	…	…	PUNCT
gujaf-340	92	69	…	…	PUNCT
gujaf-340	92	70	…	…	PUNCT
gujaf-340	92	71	…	…	PUNCT
gujaf-340	92	72	…	…	PUNCT
gujaf-340	92	73	…	…	PUNCT
gujaf-340	92	74	…	…	PUNCT
gujaf-340	92	75	…	…	PUNCT
gujaf-340	92	76	…	…	PUNCT
gujaf-340	92	77	…	…	PUNCT
gujaf-340	92	78	…	…	PUNCT
gujaf-340	92	79	…	…	PUNCT
gujaf-340	92	80	...	...	PUNCT
gujaf-340	92	81	357	357	NUM
gujaf-340	92	82	-	-	SYM
gujaf-340	92	83	368	368	NUM
gujaf-340	92	84	the	the	DET
gujaf-340	92	85	multidimensionality	multidimensionality	NOUN
gujaf-340	92	86	foreign	foreign	ADJ
gujaf-340	92	87	direct	direct	ADJ
gujaf-340	92	88	investment	investment	NOUN
gujaf-340	92	89	’s	’s	PART
gujaf-340	92	90	impact	impact	NOUN
gujaf-340	92	91	on	on	ADP
gujaf-340	92	92	the	the	DET
gujaf-340	92	93	economy	economy	NOUN
gujaf-340	92	94	emmanuel	emmanuel	PROPN
gujaf-340	92	95	imuede	imuede	PROPN
gujaf-340	92	96	oyasor	oyasor	PROPN
gujaf-340	92	97	…	…	PUNCT
gujaf-340	92	98	…	…	PUNCT
gujaf-340	92	99	…	…	PUNCT
gujaf-340	92	100	…	…	PUNCT
gujaf-340	92	101	…	…	PUNCT
gujaf-340	92	102	…	…	PUNCT
gujaf-340	92	103	…	…	PUNCT
gujaf-340	92	104	…	…	PUNCT
gujaf-340	92	105	…	…	PUNCT
gujaf-340	92	106	…	…	PUNCT
gujaf-340	92	107	…	…	PUNCT
gujaf-340	92	108	…	…	PUNCT
gujaf-340	92	109	…	…	PUNCT
gujaf-340	92	110	…	…	PUNCT
gujaf-340	92	111	…	…	PUNCT
gujaf-340	92	112	…	…	PUNCT
gujaf-340	92	113	…	…	PUNCT
gujaf-340	92	114	…	…	PUNCT
gujaf-340	92	115	…	…	PUNCT
gujaf-340	92	116	…	…	PUNCT
gujaf-340	92	117	…	…	PUNCT
gujaf-340	92	118	…	…	PUNCT
gujaf-340	92	119	…	…	PUNCT
gujaf-340	92	120	..	..	SYM
gujaf-340	92	121	369	369	NUM
gujaf-340	92	122	-	-	SYM
gujaf-340	92	123	383	383	NUM
gujaf-340	92	124	private	private	ADJ
gujaf-340	92	125	capital	capital	NOUN
gujaf-340	92	126	formation	formation	NOUN
gujaf-340	92	127	,	,	PUNCT
gujaf-340	92	128	public	public	ADJ
gujaf-340	92	129	sector	sector	NOUN
gujaf-340	92	130	capital	capital	NOUN
gujaf-340	92	131	formation	formation	NOUN
gujaf-340	92	132	and	and	CCONJ
gujaf-340	92	133	economic	economic	ADJ
gujaf-340	92	134	growth	growth	NOUN
gujaf-340	92	135	in	in	ADP
gujaf-340	92	136	south	south	PROPN
gujaf-340	92	137	africa	africa	PROPN
gujaf-340	92	138	.	.	PUNCT
gujaf-340	93	1	ahmed	ahmed	PROPN
gujaf-340	93	2	oluwatobi	oluwatobi	PROPN
gujaf-340	93	3	adekunle,	adekunle,	PROPN
gujaf-340	93	4	…	…	SYM
gujaf-340	93	5	…	…	PUNCT
gujaf-340	93	6	…	…	PUNCT
gujaf-340	93	7	…	…	PUNCT
gujaf-340	93	8	…	…	PUNCT
gujaf-340	93	9	…	…	PUNCT
gujaf-340	93	10	…	…	PUNCT
gujaf-340	93	11	…	…	PUNCT
gujaf-340	93	12	…	…	PUNCT
gujaf-340	93	13	…	…	PUNCT
gujaf-340	93	14	…	…	PUNCT
gujaf-340	93	15	…	…	PUNCT
gujaf-340	93	16	…	…	PUNCT
gujaf-340	93	17	…	…	PUNCT
gujaf-340	93	18	…	…	PUNCT
gujaf-340	93	19	…	…	PUNCT
gujaf-340	93	20	…	…	PUNCT
gujaf-340	93	21	…	…	PUNCT
gujaf-340	93	22	…	…	PUNCT
gujaf-340	93	23	384	384	NUM
gujaf-340	93	24	-	-	SYM
gujaf-340	93	25	396	396	NUM
gujaf-340	93	26	macroeconomic	macroeconomic	ADJ
gujaf-340	93	27	determinants	determinant	NOUN
gujaf-340	93	28	and	and	CCONJ
gujaf-340	93	29	stock	stock	NOUN
gujaf-340	93	30	market	market	NOUN
gujaf-340	93	31	volatility	volatility	NOUN
gujaf-340	93	32	amidst	amidst	ADP
gujaf-340	93	33	the	the	DET
gujaf-340	93	34	period	period	NOUN
gujaf-340	93	35	of	of	ADP
gujaf-340	93	36	economic	economic	ADJ
gujaf-340	93	37	recession	recession	NOUN
gujaf-340	93	38	in	in	ADP
gujaf-340	93	39	nigeria	nigeria	PROPN
gujaf-340	93	40	hauwa	hauwa	ADJ
gujaf-340	93	41	bayero	bayero	PROPN
gujaf-340	93	42	tijjani	tijjani	NOUN
gujaf-340	93	43	,	,	PUNCT
gujaf-340	93	44	prof	prof	PROPN
gujaf-340	93	45	sheikh	sheikh	PROPN
gujaf-340	93	46	ahmad	ahmad	PROPN
gujaf-340	93	47	abdullahi	abdullahi	PROPN
gujaf-340	93	48	,	,	PUNCT
gujaf-340	93	49	dr	dr	PROPN
gujaf-340	93	50	ibrahim	ibrahim	PROPN
gujaf-340	93	51	mohammed	mohammed	PROPN
gujaf-340	93	52	dr	dr	PROPN
gujaf-340	93	53	isma’il	isma’il	PROPN
gujaf-340	93	54	tijjani	tijjani	PROPN
gujaf-340	93	55	idris	idris	PROPN
gujaf-340	93	56	…	…	PUNCT
gujaf-340	93	57	……	……	NOUN
gujaf-340	93	58	……	……	NOUN
gujaf-340	93	59	……	……	NOUN
gujaf-340	93	60	……	……	NOUN
gujaf-340	93	61	……	……	NOUN
gujaf-340	93	62	……	……	NOUN
gujaf-340	93	63	……	……	NOUN
gujaf-340	93	64	……	……	NOUN
gujaf-340	93	65	……	……	NOUN
gujaf-340	93	66	……	……	NOUN
gujaf-340	93	67	……	……	NOUN
gujaf-340	93	68	……	……	NOUN
gujaf-340	93	69	……	……	NOUN
gujaf-340	93	70	……	……	NOUN
gujaf-340	93	71	.	.	PUNCT
gujaf-340	93	72	397	397	NUM
gujaf-340	93	73	-	-	SYM
gujaf-340	93	74	413	413	NUM
gujaf-340	93	75	gusau	gusau	ADJ
gujaf-340	93	76	journal	journal	NOUN
gujaf-340	93	77	of	of	ADP
gujaf-340	93	78	accounting	accounting	NOUN
gujaf-340	93	79	and	and	CCONJ
gujaf-340	93	80	finance	finance	NOUN
gujaf-340	93	81	,	,	PUNCT
gujaf-340	93	82	vol	vol	NOUN
gujaf-340	93	83	.	.	PROPN
gujaf-340	93	84	5	5	NUM
gujaf-340	93	85	,	,	PUNCT
gujaf-340	93	86	issue	issue	NOUN
gujaf-340	93	87	2	2	NUM
gujaf-340	93	88	,	,	PUNCT
gujaf-340	93	89	october	october	PROPN
gujaf-340	93	90	,	,	PUNCT
gujaf-340	93	91	2024	2024	NUM
gujaf-340	93	92	235	235	NUM
gujaf-340	93	93	do	do	AUX
gujaf-340	93	94	audit	audit	NOUN
gujaf-340	93	95	committee	committee	NOUN
gujaf-340	93	96	and	and	CCONJ
gujaf-340	93	97	board	board	NOUN
gujaf-340	93	98	attributes	attribute	VERB
gujaf-340	93	99	influence	influence	NOUN
gujaf-340	93	100	environmental	environmental	ADJ
gujaf-340	93	101	disclosure	disclosure	NOUN
gujaf-340	93	102	:	:	PUNCT
gujaf-340	93	103	an	an	DET
gujaf-340	93	104	empirical	empirical	ADJ
gujaf-340	93	105	investigation	investigation	NOUN
gujaf-340	93	106	of	of	ADP
gujaf-340	93	107	listed	list	VERB
gujaf-340	93	108	firms	firm	NOUN
gujaf-340	93	109	in	in	ADP
gujaf-340	93	110	nigeria	nigeria	PROPN
gujaf-340	93	111	haruna	haruna	PROPN
gujaf-340	93	112	muhammed	muhammed	PROPN
gujaf-340	93	113	musa	musa	PROPN
gujaf-340	93	114	abu	abu	PROPN
gujaf-340	93	115	business	business	PROPN
gujaf-340	93	116	school	school	PROPN
gujaf-340	93	117	ahmadu	ahmadu	PROPN
gujaf-340	93	118	bello	bello	PROPN
gujaf-340	93	119	university	university	PROPN
gujaf-340	93	120	,	,	PUNCT
gujaf-340	93	121	zaria	zaria	PROPN
gujaf-340	93	122	,	,	PUNCT
gujaf-340	93	123	nigeria	nigeria	PROPN
gujaf-340	93	124	(	(	PUNCT
gujaf-340	93	125	hmmuhammed@abu.edu.org/	hmmuhammed@abu.edu.org/	NOUN
gujaf-340	93	126	harunam.muhammed@gmail.com	harunam.muhammed@gmail.com	X
gujaf-340	93	127	)	)	PUNCT
gujaf-340	93	128	orcid	orcid	NOUN
gujaf-340	93	129	:	:	PUNCT
gujaf-340	93	130	https://orcid.org/0000-0003-0676-8638	https://orcid.org/0000-0003-0676-8638	PROPN
gujaf-340	93	131	+2349020044444	+2349020044444	ADJ
gujaf-340	93	132	,	,	PUNCT
gujaf-340	93	133	+2348036595777	+2348036595777	PRON
gujaf-340	93	134	doi	doi	NOUN
gujaf-340	93	135	:	:	PUNCT
gujaf-340	93	136	https://doi.org/10.57233/gujaf.v5i2.14	https://doi.org/10.57233/gujaf.v5i2.14	PROPN
gujaf-340	93	137	abstract	abstract	ADJ
gujaf-340	93	138	corporate	corporate	ADJ
gujaf-340	93	139	environmental	environmental	ADJ
gujaf-340	93	140	practices	practice	NOUN
gujaf-340	93	141	have	have	AUX
gujaf-340	93	142	faced	face	VERB
gujaf-340	93	143	intense	intense	ADJ
gujaf-340	93	144	stakeholder	stakeholder	NOUN
gujaf-340	93	145	scrutiny	scrutiny	NOUN
gujaf-340	93	146	due	due	ADP
gujaf-340	93	147	to	to	ADP
gujaf-340	93	148	severe	severe	ADJ
gujaf-340	93	149	ecological	ecological	ADJ
gujaf-340	93	150	concerns	concern	NOUN
gujaf-340	93	151	affecting	affect	VERB
gujaf-340	93	152	local	local	ADJ
gujaf-340	93	153	communities	community	NOUN
gujaf-340	93	154	and	and	CCONJ
gujaf-340	93	155	global	global	ADJ
gujaf-340	93	156	stakeholders	stakeholder	NOUN
gujaf-340	93	157	.	.	PUNCT
gujaf-340	94	1	using	use	VERB
gujaf-340	94	2	correlational	correlational	ADJ
gujaf-340	94	3	design	design	NOUN
gujaf-340	94	4	,	,	PUNCT
gujaf-340	94	5	this	this	DET
gujaf-340	94	6	study	study	NOUN
gujaf-340	94	7	investigates	investigate	VERB
gujaf-340	94	8	how	how	SCONJ
gujaf-340	94	9	audit	audit	NOUN
gujaf-340	94	10	committee	committee	NOUN
gujaf-340	94	11	and	and	CCONJ
gujaf-340	94	12	board	board	NOUN
gujaf-340	94	13	of	of	ADP
gujaf-340	94	14	directors	director	NOUN
gujaf-340	94	15	’	'	PUNCT
gujaf-340	94	16	attributes	attribute	VERB
gujaf-340	94	17	impact	impact	NOUN
gujaf-340	94	18	on	on	ADP
gujaf-340	94	19	environmental	environmental	ADJ
gujaf-340	94	20	disclosure	disclosure	NOUN
gujaf-340	94	21	among	among	ADP
gujaf-340	94	22	the	the	DET
gujaf-340	94	23	nigerian	nigerian	ADJ
gujaf-340	94	24	listed	list	VERB
gujaf-340	94	25	firms	firm	NOUN
gujaf-340	94	26	.	.	PUNCT
gujaf-340	95	1	a	a	DET
gujaf-340	95	2	dataset	dataset	NOUN
gujaf-340	95	3	of	of	ADP
gujaf-340	95	4	95	95	NUM
gujaf-340	95	5	listed	list	VERB
gujaf-340	95	6	nigerian	nigerian	ADJ
gujaf-340	95	7	companies	company	NOUN
gujaf-340	95	8	across	across	ADP
gujaf-340	95	9	diverse	diverse	ADJ
gujaf-340	95	10	sectors	sector	NOUN
gujaf-340	95	11	was	be	AUX
gujaf-340	95	12	analyzed	analyze	VERB
gujaf-340	95	13	using	use	VERB
gujaf-340	95	14	regression	regression	NOUN
gujaf-340	95	15	analysis	analysis	NOUN
gujaf-340	95	16	for	for	ADP
gujaf-340	95	17	the	the	DET
gujaf-340	95	18	period	period	NOUN
gujaf-340	95	19	of	of	ADP
gujaf-340	95	20	2012	2012	NUM
gujaf-340	95	21	-	-	SYM
gujaf-340	95	22	2022	2022	NUM
gujaf-340	95	23	.	.	PUNCT
gujaf-340	96	1	fixed	fix	VERB
gujaf-340	96	2	effect	effect	NOUN
gujaf-340	96	3	regression	regression	NOUN
gujaf-340	96	4	results	result	NOUN
gujaf-340	96	5	indicates	indicate	VERB
gujaf-340	96	6	that	that	SCONJ
gujaf-340	96	7	audit	audit	NOUN
gujaf-340	96	8	committee	committee	NOUN
gujaf-340	96	9	independence	independence	NOUN
gujaf-340	96	10	and	and	CCONJ
gujaf-340	96	11	board	board	NOUN
gujaf-340	96	12	of	of	ADP
gujaf-340	96	13	directors	director	NOUN
gujaf-340	96	14	’	'	PUNCT
gujaf-340	96	15	nationality	nationality	NOUN
gujaf-340	96	16	positively	positively	ADV
gujaf-340	96	17	influence	influence	VERB
gujaf-340	96	18	the	the	DET
gujaf-340	96	19	environmental	environmental	ADJ
gujaf-340	96	20	disclosure	disclosure	NOUN
gujaf-340	96	21	of	of	ADP
gujaf-340	96	22	the	the	DET
gujaf-340	96	23	nigerian	nigerian	ADJ
gujaf-340	96	24	listed	list	VERB
gujaf-340	96	25	firms	firm	NOUN
gujaf-340	96	26	.	.	PUNCT
gujaf-340	97	1	on	on	ADP
gujaf-340	97	2	the	the	DET
gujaf-340	97	3	contrary	contrary	ADJ
gujaf-340	97	4	,	,	PUNCT
gujaf-340	97	5	frequency	frequency	NOUN
gujaf-340	97	6	of	of	ADP
gujaf-340	97	7	audit	audit	NOUN
gujaf-340	97	8	committee	committee	NOUN
gujaf-340	97	9	meetings	meeting	NOUN
gujaf-340	97	10	has	have	VERB
gujaf-340	97	11	significant	significant	ADJ
gujaf-340	97	12	negative	negative	ADJ
gujaf-340	97	13	effect	effect	NOUN
gujaf-340	97	14	on	on	ADP
gujaf-340	97	15	environmental	environmental	ADJ
gujaf-340	97	16	disclosure	disclosure	NOUN
gujaf-340	97	17	.	.	PUNCT
gujaf-340	98	1	this	this	DET
gujaf-340	98	2	study	study	NOUN
gujaf-340	98	3	’s	’s	PART
gujaf-340	98	4	outcome	outcome	NOUN
gujaf-340	98	5	offer	offer	VERB
gujaf-340	98	6	valuable	valuable	ADJ
gujaf-340	98	7	insight	insight	NOUN
gujaf-340	98	8	for	for	ADP
gujaf-340	98	9	nigerian	nigerian	ADJ
gujaf-340	98	10	regulatory	regulatory	ADJ
gujaf-340	98	11	bodies	body	NOUN
gujaf-340	98	12	and	and	CCONJ
gujaf-340	98	13	policymakers	policymaker	NOUN
gujaf-340	98	14	to	to	PART
gujaf-340	98	15	inform	inform	VERB
gujaf-340	98	16	environmental	environmental	ADJ
gujaf-340	98	17	reporting	reporting	NOUN
gujaf-340	98	18	guidelines	guideline	NOUN
gujaf-340	98	19	alongside	alongside	ADP
gujaf-340	98	20	financial	financial	ADJ
gujaf-340	98	21	reporting	reporting	NOUN
gujaf-340	98	22	in	in	ADP
gujaf-340	98	23	annual	annual	ADJ
gujaf-340	98	24	reports	report	NOUN
gujaf-340	98	25	.	.	PUNCT
gujaf-340	99	1	the	the	DET
gujaf-340	99	2	study	study	NOUN
gujaf-340	99	3	recommends	recommend	VERB
gujaf-340	99	4	among	among	ADP
gujaf-340	99	5	others	other	NOUN
gujaf-340	99	6	that	that	SCONJ
gujaf-340	99	7	regulators	regulator	NOUN
gujaf-340	99	8	such	such	ADJ
gujaf-340	99	9	as	as	ADP
gujaf-340	99	10	security	security	NOUN
gujaf-340	99	11	and	and	CCONJ
gujaf-340	99	12	exchange	exchange	NOUN
gujaf-340	99	13	commission	commission	NOUN
gujaf-340	99	14	should	should	AUX
gujaf-340	99	15	encourage	encourage	VERB
gujaf-340	99	16	firms	firm	NOUN
gujaf-340	99	17	in	in	ADP
gujaf-340	99	18	considering	consider	VERB
gujaf-340	99	19	appointing	appoint	VERB
gujaf-340	99	20	expert	expert	ADJ
gujaf-340	99	21	foreign	foreign	ADJ
gujaf-340	99	22	nationals	national	NOUN
gujaf-340	99	23	to	to	ADP
gujaf-340	99	24	their	their	PRON
gujaf-340	99	25	board	board	NOUN
gujaf-340	99	26	as	as	SCONJ
gujaf-340	99	27	evidenced	evidence	VERB
gujaf-340	99	28	that	that	SCONJ
gujaf-340	99	29	their	their	PRON
gujaf-340	99	30	presence	presence	NOUN
gujaf-340	99	31	can	can	AUX
gujaf-340	99	32	significantly	significantly	ADV
gujaf-340	99	33	impact	impact	VERB
gujaf-340	99	34	environmental	environmental	ADJ
gujaf-340	99	35	information	information	NOUN
gujaf-340	99	36	disclosure	disclosure	NOUN
gujaf-340	99	37	,	,	PUNCT
gujaf-340	99	38	leveraging	leverage	VERB
gujaf-340	99	39	their	their	PRON
gujaf-340	99	40	diverse	diverse	ADJ
gujaf-340	99	41	expertise	expertise	NOUN
gujaf-340	99	42	and	and	CCONJ
gujaf-340	99	43	experience	experience	NOUN
gujaf-340	99	44	to	to	PART
gujaf-340	99	45	enhance	enhance	VERB
gujaf-340	99	46	management	management	NOUN
gujaf-340	99	47	’s	’s	PART
gujaf-340	99	48	handling	handling	NOUN
gujaf-340	99	49	of	of	ADP
gujaf-340	99	50	environmental	environmental	ADJ
gujaf-340	99	51	issues	issue	NOUN
gujaf-340	99	52	.	.	PUNCT
gujaf-340	100	1	keywords	keyword	NOUN
gujaf-340	100	2	:	:	PUNCT
gujaf-340	100	3	audit	audit	NOUN
gujaf-340	100	4	committee	committee	NOUN
gujaf-340	100	5	independence	independence	NOUN
gujaf-340	100	6	,	,	PUNCT
gujaf-340	100	7	audit	audit	NOUN
gujaf-340	100	8	committee	committee	NOUN
gujaf-340	100	9	meetings	meeting	NOUN
gujaf-340	100	10	,	,	PUNCT
gujaf-340	100	11	board	board	NOUN
gujaf-340	100	12	nationality	nationality	NOUN
gujaf-340	100	13	,	,	PUNCT
gujaf-340	100	14	board	board	NOUN
gujaf-340	100	15	independence	independence	NOUN
gujaf-340	100	16	,	,	PUNCT
gujaf-340	100	17	environmental	environmental	ADJ
gujaf-340	100	18	disclosure	disclosure	NOUN
gujaf-340	100	19	1.0	1.0	NUM
gujaf-340	100	20	introduction	introduction	NOUN
gujaf-340	100	21	economic	economic	ADJ
gujaf-340	100	22	growth	growth	NOUN
gujaf-340	100	23	of	of	ADP
gujaf-340	100	24	every	every	DET
gujaf-340	100	25	nation	nation	NOUN
gujaf-340	100	26	is	be	AUX
gujaf-340	100	27	a	a	DET
gujaf-340	100	28	function	function	NOUN
gujaf-340	100	29	of	of	ADP
gujaf-340	100	30	industrial	industrial	ADJ
gujaf-340	100	31	development	development	NOUN
gujaf-340	100	32	which	which	PRON
gujaf-340	100	33	is	be	AUX
gujaf-340	100	34	directly	directly	ADV
gujaf-340	100	35	associated	associate	VERB
gujaf-340	100	36	with	with	ADP
gujaf-340	100	37	environmental	environmental	ADJ
gujaf-340	100	38	problems	problem	NOUN
gujaf-340	100	39	globally	globally	ADV
gujaf-340	100	40	.	.	PUNCT
gujaf-340	101	1	the	the	DET
gujaf-340	101	2	societies	society	NOUN
gujaf-340	101	3	have	have	AUX
gujaf-340	101	4	since	since	ADV
gujaf-340	101	5	realized	realize	VERB
gujaf-340	101	6	how	how	SCONJ
gujaf-340	101	7	environmental	environmental	ADJ
gujaf-340	101	8	degradation	degradation	NOUN
gujaf-340	101	9	severely	severely	ADV
gujaf-340	101	10	affects	affect	VERB
gujaf-340	101	11	their	their	PRON
gujaf-340	101	12	well	well	ADV
gujaf-340	101	13	-	-	PUNCT
gujaf-340	101	14	being	being	NOUN
gujaf-340	101	15	,	,	PUNCT
gujaf-340	101	16	and	and	CCONJ
gujaf-340	101	17	the	the	DET
gujaf-340	101	18	companies	company	NOUN
gujaf-340	101	19	operating	operate	VERB
gujaf-340	101	20	within	within	ADP
gujaf-340	101	21	the	the	DET
gujaf-340	101	22	immediate	immediate	ADJ
gujaf-340	101	23	environment	environment	NOUN
gujaf-340	101	24	are	be	AUX
gujaf-340	101	25	the	the	DET
gujaf-340	101	26	principal	principal	ADJ
gujaf-340	101	27	contributors	contributor	NOUN
gujaf-340	101	28	to	to	ADP
gujaf-340	101	29	this	this	DET
gujaf-340	101	30	environmental	environmental	ADJ
gujaf-340	101	31	pollution	pollution	NOUN
gujaf-340	101	32	fundamentally	fundamentally	ADV
gujaf-340	101	33	due	due	ADP
gujaf-340	101	34	to	to	ADP
gujaf-340	101	35	their	their	PRON
gujaf-340	101	36	negligence	negligence	NOUN
gujaf-340	101	37	and	and	CCONJ
gujaf-340	101	38	inefficiency	inefficiency	NOUN
gujaf-340	101	39	in	in	ADP
gujaf-340	101	40	handling	handle	VERB
gujaf-340	101	41	the	the	DET
gujaf-340	101	42	environmental	environmental	ADJ
gujaf-340	101	43	needs	need	NOUN
gujaf-340	101	44	of	of	ADP
gujaf-340	101	45	the	the	DET
gujaf-340	101	46	society	society	NOUN
gujaf-340	101	47	in	in	ADP
gujaf-340	101	48	which	which	PRON
gujaf-340	101	49	they	they	PRON
gujaf-340	101	50	operate	operate	VERB
gujaf-340	101	51	.	.	PUNCT
gujaf-340	102	1	this	this	PRON
gujaf-340	102	2	necessitates	necessitate	VERB
gujaf-340	102	3	the	the	DET
gujaf-340	102	4	stakeholders	stakeholder	NOUN
gujaf-340	102	5	demanding	demand	VERB
gujaf-340	102	6	reporting	report	VERB
gujaf-340	102	7	the	the	DET
gujaf-340	102	8	magnitude	magnitude	NOUN
gujaf-340	102	9	in	in	ADP
gujaf-340	102	10	which	which	PRON
gujaf-340	102	11	a	a	DET
gujaf-340	102	12	company	company	NOUN
gujaf-340	102	13	reports	report	VERB
gujaf-340	102	14	their	their	PRON
gujaf-340	102	15	social	social	ADJ
gujaf-340	102	16	and	and	CCONJ
gujaf-340	102	17	environmental	environmental	ADJ
gujaf-340	102	18	activities	activity	NOUN
gujaf-340	102	19	and	and	CCONJ
gujaf-340	102	20	modalities	modality	NOUN
gujaf-340	102	21	they	they	PRON
gujaf-340	102	22	adopted	adopt	VERB
gujaf-340	102	23	in	in	ADP
gujaf-340	102	24	respect	respect	NOUN
gujaf-340	102	25	of	of	ADP
gujaf-340	102	26	enhancing	enhance	VERB
gujaf-340	102	27	the	the	DET
gujaf-340	102	28	environmental	environmental	ADJ
gujaf-340	102	29	activities	activity	NOUN
gujaf-340	102	30	and	and	CCONJ
gujaf-340	102	31	reporting	report	VERB
gujaf-340	102	32	same	same	ADJ
gujaf-340	102	33	to	to	ADP
gujaf-340	102	34	its	its	PRON
gujaf-340	102	35	stakeholders	stakeholder	NOUN
gujaf-340	102	36	.	.	PUNCT
gujaf-340	103	1	environmental	environmental	ADJ
gujaf-340	103	2	disclosure	disclosure	NOUN
gujaf-340	103	3	by	by	ADP
gujaf-340	103	4	nigerian	nigerian	ADJ
gujaf-340	103	5	listed	list	VERB
gujaf-340	103	6	companies	company	NOUN
gujaf-340	103	7	warrant	warrant	VERB
gujaf-340	103	8	similar	similar	ADJ
gujaf-340	103	9	attention	attention	NOUN
gujaf-340	103	10	to	to	ADP
gujaf-340	103	11	that	that	PRON
gujaf-340	103	12	accorded	accord	VERB
gujaf-340	103	13	to	to	ADP
gujaf-340	103	14	financial	financial	ADJ
gujaf-340	103	15	reporting	reporting	NOUN
gujaf-340	103	16	because	because	SCONJ
gujaf-340	103	17	accountability	accountability	NOUN
gujaf-340	103	18	and	and	CCONJ
gujaf-340	103	19	openness	openness	NOUN
gujaf-340	103	20	is	be	AUX
gujaf-340	103	21	a	a	DET
gujaf-340	103	22	prerequisites	prerequisite	NOUN
gujaf-340	103	23	of	of	ADP
gujaf-340	103	24	best	good	ADJ
gujaf-340	103	25	governance	governance	NOUN
gujaf-340	103	26	practices	practice	NOUN
gujaf-340	103	27	for	for	ADP
gujaf-340	103	28	both	both	CCONJ
gujaf-340	103	29	mandatory	mandatory	ADJ
gujaf-340	103	30	and	and	CCONJ
gujaf-340	103	31	voluntary	voluntary	ADJ
gujaf-340	103	32	reporting	reporting	NOUN
gujaf-340	103	33	practices	practice	NOUN
gujaf-340	103	34	in	in	ADP
gujaf-340	103	35	both	both	CCONJ
gujaf-340	103	36	developed	developed	ADJ
gujaf-340	103	37	and	and	CCONJ
gujaf-340	103	38	developing	develop	VERB
gujaf-340	103	39	economies	economy	NOUN
gujaf-340	103	40	.	.	PUNCT
gujaf-340	104	1	some	some	DET
gujaf-340	104	2	scholars	scholar	NOUN
gujaf-340	104	3	investigate	investigate	VERB
gujaf-340	104	4	the	the	DET
gujaf-340	104	5	effect	effect	NOUN
gujaf-340	104	6	of	of	ADP
gujaf-340	104	7	companies	company	NOUN
gujaf-340	104	8	’	'	PUNCT
gujaf-340	104	9	corporate	corporate	ADJ
gujaf-340	104	10	governance	governance	NOUN
gujaf-340	104	11	on	on	ADP
gujaf-340	104	12	the	the	DET
gujaf-340	104	13	degree	degree	NOUN
gujaf-340	104	14	of	of	ADP
gujaf-340	104	15	their	their	PRON
gujaf-340	104	16	reporting	report	VERB
gujaf-340	104	17	environmental	environmental	ADJ
gujaf-340	104	18	issues	issue	NOUN
gujaf-340	104	19	along	along	ADP
gujaf-340	104	20	with	with	ADP
gujaf-340	104	21	the	the	DET
gujaf-340	104	22	financial	financial	ADJ
gujaf-340	104	23	activities	activity	NOUN
gujaf-340	104	24	in	in	ADP
gujaf-340	104	25	the	the	DET
gujaf-340	104	26	firm	firm	ADJ
gujaf-340	104	27	annual	annual	ADJ
gujaf-340	104	28	report	report	NOUN
gujaf-340	104	29	.	.	PUNCT
gujaf-340	105	1	also	also	ADV
gujaf-340	105	2	,	,	PUNCT
gujaf-340	105	3	a	a	DET
gujaf-340	105	4	homogeneous	homogeneous	ADJ
gujaf-340	105	5	board	board	NOUN
gujaf-340	105	6	with	with	ADP
gujaf-340	105	7	a	a	DET
gujaf-340	105	8	limited	limited	ADJ
gujaf-340	105	9	pool	pool	NOUN
gujaf-340	105	10	of	of	ADP
gujaf-340	105	11	expertise	expertise	NOUN
gujaf-340	105	12	can	can	AUX
gujaf-340	105	13	result	result	VERB
gujaf-340	105	14	in	in	ADP
gujaf-340	105	15	inadequate	inadequate	ADJ
gujaf-340	105	16	environmental	environmental	ADJ
gujaf-340	105	17	stewardship	stewardship	NOUN
gujaf-340	105	18	,	,	PUNCT
gujaf-340	105	19	moreover	moreover	ADV
gujaf-340	105	20	,	,	PUNCT
gujaf-340	105	21	the	the	DET
gujaf-340	105	22	features	feature	NOUN
gujaf-340	105	23	of	of	ADP
gujaf-340	105	24	audit	audit	NOUN
gujaf-340	105	25	committee	committee	NOUN
gujaf-340	105	26	have	have	AUX
gujaf-340	105	27	had	have	VERB
gujaf-340	105	28	a	a	DET
gujaf-340	105	29	considerable	considerable	ADJ
gujaf-340	105	30	influence	influence	NOUN
gujaf-340	105	31	on	on	ADP
gujaf-340	105	32	organizational	organizational	ADJ
gujaf-340	105	33	efficiency	efficiency	NOUN
gujaf-340	105	34	hence	hence	ADV
gujaf-340	105	35	,	,	PUNCT
gujaf-340	105	36	exploring	explore	VERB
gujaf-340	105	37	the	the	DET
gujaf-340	105	38	duo	duo	NOUN
gujaf-340	105	39	in	in	ADP
gujaf-340	105	40	the	the	DET
gujaf-340	105	41	context	context	NOUN
gujaf-340	105	42	of	of	ADP
gujaf-340	105	43	environmental	environmental	ADJ
gujaf-340	105	44	accountability	accountability	NOUN
gujaf-340	105	45	among	among	ADP
gujaf-340	105	46	nigerian	nigerian	ADJ
gujaf-340	105	47	listed	list	VERB
gujaf-340	105	48	companies	company	NOUN
gujaf-340	105	49	is	be	AUX
gujaf-340	105	50	imperative	imperative	ADJ
gujaf-340	105	51	.	.	PUNCT
gujaf-340	106	1	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	PROPN
gujaf-340	106	2	gusau	gusau	PROPN
gujaf-340	106	3	journal	journal	PROPN
gujaf-340	106	4	of	of	ADP
gujaf-340	106	5	accounting	accounting	NOUN
gujaf-340	106	6	and	and	CCONJ
gujaf-340	106	7	finance	finance	NOUN
gujaf-340	106	8	,	,	PUNCT
gujaf-340	106	9	vol	vol	NOUN
gujaf-340	106	10	.	.	PROPN
gujaf-340	106	11	5	5	NUM
gujaf-340	106	12	,	,	PUNCT
gujaf-340	106	13	issue	issue	NOUN
gujaf-340	106	14	2	2	NUM
gujaf-340	106	15	,	,	PUNCT
gujaf-340	106	16	october	october	PROPN
gujaf-340	106	17	,	,	PUNCT
gujaf-340	106	18	2024	2024	NUM
gujaf-340	106	19	236	236	NUM
gujaf-340	106	20	achieving	achieve	VERB
gujaf-340	106	21	sustainable	sustainable	ADJ
gujaf-340	106	22	business	business	NOUN
gujaf-340	106	23	practices	practice	NOUN
gujaf-340	106	24	is	be	AUX
gujaf-340	106	25	impossible	impossible	ADJ
gujaf-340	106	26	without	without	ADP
gujaf-340	106	27	prioritizing	prioritize	VERB
gujaf-340	106	28	environmental	environmental	ADJ
gujaf-340	106	29	stewardship	stewardship	NOUN
gujaf-340	106	30	.	.	PUNCT
gujaf-340	107	1	companies	company	NOUN
gujaf-340	107	2	,	,	PUNCT
gujaf-340	107	3	particularly	particularly	ADV
gujaf-340	107	4	those	those	PRON
gujaf-340	107	5	with	with	ADP
gujaf-340	107	6	significant	significant	ADJ
gujaf-340	107	7	environmental	environmental	ADJ
gujaf-340	107	8	impact	impact	NOUN
gujaf-340	107	9	,	,	PUNCT
gujaf-340	107	10	face	face	VERB
gujaf-340	107	11	intense	intense	ADJ
gujaf-340	107	12	scrutiny	scrutiny	NOUN
gujaf-340	107	13	to	to	PART
gujaf-340	107	14	balance	balance	VERB
gujaf-340	107	15	their	their	PRON
gujaf-340	107	16	economic	economic	ADJ
gujaf-340	107	17	and	and	CCONJ
gujaf-340	107	18	social	social	ADJ
gujaf-340	107	19	goals	goal	NOUN
gujaf-340	107	20	with	with	ADP
gujaf-340	107	21	environmentally	environmentally	ADJ
gujaf-340	107	22	stewardship	stewardship	NOUN
gujaf-340	107	23	,	,	PUNCT
gujaf-340	107	24	minimizing	minimize	VERB
gujaf-340	107	25	harm	harm	NOUN
gujaf-340	107	26	and	and	CCONJ
gujaf-340	107	27	disclosing	disclose	VERB
gujaf-340	107	28	their	their	PRON
gujaf-340	107	29	ecological	ecological	ADJ
gujaf-340	107	30	performance	performance	NOUN
gujaf-340	107	31	(	(	PUNCT
gujaf-340	107	32	bala	bala	PROPN
gujaf-340	107	33	et	et	PROPN
gujaf-340	107	34	al	al	PROPN
gujaf-340	107	35	.	.	PROPN
gujaf-340	107	36	2021	2021	NUM
gujaf-340	107	37	)	)	PUNCT
gujaf-340	107	38	.	.	PUNCT
gujaf-340	108	1	moreover	moreover	ADV
gujaf-340	108	2	,	,	PUNCT
gujaf-340	108	3	the	the	DET
gujaf-340	108	4	dynamic	dynamic	ADJ
gujaf-340	108	5	business	business	NOUN
gujaf-340	108	6	landscape	landscape	NOUN
gujaf-340	108	7	has	have	AUX
gujaf-340	108	8	amplified	amplify	VERB
gujaf-340	108	9	the	the	DET
gujaf-340	108	10	significance	significance	NOUN
gujaf-340	108	11	of	of	ADP
gujaf-340	108	12	corporate	corporate	ADJ
gujaf-340	108	13	governance	governance	NOUN
gujaf-340	108	14	,	,	PUNCT
gujaf-340	108	15	prompting	prompt	VERB
gujaf-340	108	16	stakeholders	stakeholder	NOUN
gujaf-340	108	17	to	to	PART
gujaf-340	108	18	voice	voice	VERB
gujaf-340	108	19	grave	grave	ADJ
gujaf-340	108	20	concerns	concern	NOUN
gujaf-340	108	21	about	about	ADP
gujaf-340	108	22	the	the	DET
gujaf-340	108	23	ecological	ecological	ADJ
gujaf-340	108	24	impact	impact	NOUN
gujaf-340	108	25	of	of	ADP
gujaf-340	108	26	industrial	industrial	ADJ
gujaf-340	108	27	activities	activity	NOUN
gujaf-340	108	28	including	include	VERB
gujaf-340	108	29	oil	oil	NOUN
gujaf-340	108	30	extraction	extraction	NOUN
gujaf-340	108	31	,	,	PUNCT
gujaf-340	108	32	mining	mining	NOUN
gujaf-340	108	33	,	,	PUNCT
gujaf-340	108	34	gas	gas	NOUN
gujaf-340	108	35	flaring	flaring	NOUN
gujaf-340	108	36	,	,	PUNCT
gujaf-340	108	37	and	and	CCONJ
gujaf-340	108	38	manufacturing	manufacture	VERB
gujaf-340	108	39	among	among	ADP
gujaf-340	108	40	others	other	NOUN
gujaf-340	108	41	.	.	PUNCT
gujaf-340	109	1	this	this	DET
gujaf-340	109	2	paper	paper	NOUN
gujaf-340	109	3	’s	’s	PART
gujaf-340	109	4	research	research	NOUN
gujaf-340	109	5	aims	aim	NOUN
gujaf-340	109	6	are	be	AUX
gujaf-340	109	7	to	to	PART
gujaf-340	109	8	explore	explore	VERB
gujaf-340	109	9	how	how	SCONJ
gujaf-340	109	10	board	board	NOUN
gujaf-340	109	11	of	of	ADP
gujaf-340	109	12	directors	director	NOUN
gujaf-340	109	13	and	and	CCONJ
gujaf-340	109	14	audit	audit	NOUN
gujaf-340	109	15	committee	committee	NOUN
gujaf-340	109	16	attributes	attribute	NOUN
gujaf-340	109	17	contribute	contribute	VERB
gujaf-340	109	18	to	to	PART
gujaf-340	109	19	enhance	enhance	VERB
gujaf-340	109	20	endc	endc	NOUN
gujaf-340	109	21	,	,	PUNCT
gujaf-340	109	22	as	as	SCONJ
gujaf-340	109	23	evaluating	evaluate	VERB
gujaf-340	109	24	the	the	DET
gujaf-340	109	25	current	current	ADJ
gujaf-340	109	26	state	state	NOUN
gujaf-340	109	27	of	of	ADP
gujaf-340	109	28	endc	endc	NOUN
gujaf-340	109	29	practices	practice	NOUN
gujaf-340	109	30	among	among	ADP
gujaf-340	109	31	the	the	DET
gujaf-340	109	32	nigerian	nigerian	ADJ
gujaf-340	109	33	listed	list	VERB
gujaf-340	109	34	firms	firm	NOUN
gujaf-340	109	35	is	be	AUX
gujaf-340	109	36	crucial	crucial	ADJ
gujaf-340	109	37	,	,	PUNCT
gujaf-340	109	38	especially	especially	ADV
gujaf-340	109	39	considering	consider	VERB
gujaf-340	109	40	the	the	DET
gujaf-340	109	41	increasing	increase	VERB
gujaf-340	109	42	importance	importance	NOUN
gujaf-340	109	43	of	of	ADP
gujaf-340	109	44	sustainability	sustainability	NOUN
gujaf-340	109	45	and	and	CCONJ
gujaf-340	109	46	transparency	transparency	NOUN
gujaf-340	109	47	.	.	PUNCT
gujaf-340	110	1	despite	despite	SCONJ
gujaf-340	110	2	global	global	ADJ
gujaf-340	110	3	reporting	reporting	NOUN
gujaf-340	110	4	initiative	initiative	NOUN
gujaf-340	110	5	(	(	PUNCT
gujaf-340	110	6	gri	gri	PROPN
gujaf-340	110	7	)	)	PUNCT
gujaf-340	110	8	guidelines	guideline	NOUN
gujaf-340	110	9	mandating	mandate	VERB
gujaf-340	110	10	transparency	transparency	NOUN
gujaf-340	110	11	on	on	ADP
gujaf-340	110	12	environmental	environmental	ADJ
gujaf-340	110	13	impacts	impact	NOUN
gujaf-340	110	14	,	,	PUNCT
gujaf-340	110	15	nigerian	nigerian	ADJ
gujaf-340	110	16	listed	list	VERB
gujaf-340	110	17	firms	firm	NOUN
gujaf-340	110	18	fail	fail	VERB
gujaf-340	110	19	to	to	PART
gujaf-340	110	20	adhere	adhere	VERB
gujaf-340	110	21	to	to	ADP
gujaf-340	110	22	the	the	DET
gujaf-340	110	23	gri	gri	PROPN
gujaf-340	110	24	disclosure	disclosure	NOUN
gujaf-340	110	25	framework	framework	NOUN
gujaf-340	110	26	,	,	PUNCT
gujaf-340	110	27	with	with	ADP
gujaf-340	110	28	some	some	PRON
gujaf-340	110	29	neglecting	neglect	VERB
gujaf-340	110	30	to	to	PART
gujaf-340	110	31	provide	provide	VERB
gujaf-340	110	32	environmental	environmental	ADJ
gujaf-340	110	33	accounting	accounting	NOUN
gujaf-340	110	34	information	information	NOUN
gujaf-340	110	35	altogether	altogether	ADV
gujaf-340	110	36	.	.	PUNCT
gujaf-340	111	1	endc	endc	NOUN
gujaf-340	111	2	in	in	ADP
gujaf-340	111	3	nigeria	nigeria	PROPN
gujaf-340	111	4	is	be	AUX
gujaf-340	111	5	still	still	ADV
gujaf-340	111	6	discretionary	discretionary	ADJ
gujaf-340	111	7	due	due	ADP
gujaf-340	111	8	to	to	ADP
gujaf-340	111	9	the	the	DET
gujaf-340	111	10	lack	lack	NOUN
gujaf-340	111	11	of	of	ADP
gujaf-340	111	12	quality	quality	NOUN
gujaf-340	111	13	standards	standard	NOUN
gujaf-340	111	14	guiding	guide	VERB
gujaf-340	111	15	disclosure	disclosure	NOUN
gujaf-340	111	16	,	,	PUNCT
gujaf-340	111	17	indicating	indicate	VERB
gujaf-340	111	18	that	that	SCONJ
gujaf-340	111	19	endc	endc	NOUN
gujaf-340	111	20	has	have	AUX
gujaf-340	111	21	not	not	PART
gujaf-340	111	22	received	receive	VERB
gujaf-340	111	23	top	top	ADJ
gujaf-340	111	24	priority	priority	NOUN
gujaf-340	111	25	from	from	ADP
gujaf-340	111	26	regulatory	regulatory	ADJ
gujaf-340	111	27	authorities	authority	NOUN
gujaf-340	111	28	and	and	CCONJ
gujaf-340	111	29	standard	standard	ADJ
gujaf-340	111	30	setters	setter	NOUN
gujaf-340	111	31	.	.	PUNCT
gujaf-340	112	1	this	this	PRON
gujaf-340	112	2	makes	make	VERB
gujaf-340	112	3	listed	list	VERB
gujaf-340	112	4	firms	firm	NOUN
gujaf-340	112	5	in	in	ADP
gujaf-340	112	6	nigeria	nigeria	PROPN
gujaf-340	112	7	as	as	ADP
gujaf-340	112	8	an	an	DET
gujaf-340	112	9	interesting	interesting	ADJ
gujaf-340	112	10	case	case	NOUN
gujaf-340	112	11	study	study	NOUN
gujaf-340	112	12	for	for	ADP
gujaf-340	112	13	exploring	explore	VERB
gujaf-340	112	14	endcrelated	endcrelated	ADJ
gujaf-340	112	15	issues	issue	NOUN
gujaf-340	112	16	.	.	PUNCT
gujaf-340	113	1	this	this	DET
gujaf-340	113	2	research	research	NOUN
gujaf-340	113	3	expands	expand	VERB
gujaf-340	113	4	upon	upon	SCONJ
gujaf-340	113	5	existing	exist	VERB
gujaf-340	113	6	studies	study	NOUN
gujaf-340	113	7	and	and	CCONJ
gujaf-340	113	8	contributes	contribute	VERB
gujaf-340	113	9	to	to	ADP
gujaf-340	113	10	the	the	DET
gujaf-340	113	11	limited	limited	ADJ
gujaf-340	113	12	literature	literature	NOUN
gujaf-340	113	13	on	on	ADP
gujaf-340	113	14	endc	endc	NOUN
gujaf-340	113	15	in	in	ADP
gujaf-340	113	16	nigeria	nigeria	PROPN
gujaf-340	113	17	,	,	PUNCT
gujaf-340	113	18	providing	provide	VERB
gujaf-340	113	19	valuable	valuable	ADJ
gujaf-340	113	20	insights	insight	NOUN
gujaf-340	113	21	into	into	ADP
gujaf-340	113	22	the	the	DET
gujaf-340	113	23	crucial	crucial	ADJ
gujaf-340	113	24	role	role	NOUN
gujaf-340	113	25	of	of	ADP
gujaf-340	113	26	board	board	NOUN
gujaf-340	113	27	and	and	CCONJ
gujaf-340	113	28	audit	audit	NOUN
gujaf-340	113	29	committee	committee	NOUN
gujaf-340	113	30	characteristics	characteristic	NOUN
gujaf-340	113	31	in	in	ADP
gujaf-340	113	32	enhancing	enhance	VERB
gujaf-340	113	33	endc	endc	NOUN
gujaf-340	113	34	practices	practice	NOUN
gujaf-340	113	35	.	.	PUNCT
gujaf-340	114	1	over	over	ADP
gujaf-340	114	2	the	the	DET
gujaf-340	114	3	past	past	ADJ
gujaf-340	114	4	few	few	ADJ
gujaf-340	114	5	years	year	NOUN
gujaf-340	114	6	,	,	PUNCT
gujaf-340	114	7	scholars	scholar	NOUN
gujaf-340	114	8	have	have	AUX
gujaf-340	114	9	sought	seek	VERB
gujaf-340	114	10	to	to	PART
gujaf-340	114	11	understand	understand	VERB
gujaf-340	114	12	the	the	DET
gujaf-340	114	13	motivations	motivation	NOUN
gujaf-340	114	14	behind	behind	ADP
gujaf-340	114	15	nonfinancial	nonfinancial	ADJ
gujaf-340	114	16	information	information	NOUN
gujaf-340	114	17	disclosure	disclosure	NOUN
gujaf-340	114	18	across	across	ADP
gujaf-340	114	19	various	various	ADJ
gujaf-340	114	20	settings	setting	NOUN
gujaf-340	114	21	.	.	PUNCT
gujaf-340	115	1	nevertheless	nevertheless	ADV
gujaf-340	115	2	,	,	PUNCT
gujaf-340	115	3	the	the	DET
gujaf-340	115	4	existing	exist	VERB
gujaf-340	115	5	findings	finding	NOUN
gujaf-340	115	6	seem	seem	VERB
gujaf-340	115	7	to	to	PART
gujaf-340	115	8	be	be	AUX
gujaf-340	115	9	inconsistent	inconsistent	ADJ
gujaf-340	115	10	and	and	CCONJ
gujaf-340	115	11	ambiguous	ambiguous	ADJ
gujaf-340	115	12	regarding	regard	VERB
gujaf-340	115	13	the	the	DET
gujaf-340	115	14	effect	effect	NOUN
gujaf-340	115	15	of	of	ADP
gujaf-340	115	16	audit	audit	NOUN
gujaf-340	115	17	committee	committee	NOUN
gujaf-340	115	18	and	and	CCONJ
gujaf-340	115	19	board	board	NOUN
gujaf-340	115	20	attributes	attribute	VERB
gujaf-340	115	21	on	on	ADP
gujaf-340	115	22	endc	endc	NOUN
gujaf-340	115	23	necessitating	necessitate	VERB
gujaf-340	115	24	the	the	DET
gujaf-340	115	25	adoption	adoption	NOUN
gujaf-340	115	26	of	of	ADP
gujaf-340	115	27	diverse	diverse	ADJ
gujaf-340	115	28	research	research	NOUN
gujaf-340	115	29	techniques	technique	NOUN
gujaf-340	115	30	and	and	CCONJ
gujaf-340	115	31	the	the	DET
gujaf-340	115	32	consideration	consideration	NOUN
gujaf-340	115	33	of	of	ADP
gujaf-340	115	34	previously	previously	ADV
gujaf-340	115	35	excluded	exclude	VERB
gujaf-340	115	36	variables	variable	NOUN
gujaf-340	115	37	.	.	PUNCT
gujaf-340	116	1	from	from	ADP
gujaf-340	116	2	the	the	DET
gujaf-340	116	3	international	international	ADJ
gujaf-340	116	4	perspective	perspective	NOUN
gujaf-340	116	5	,	,	PUNCT
gujaf-340	116	6	ika	ika	PROPN
gujaf-340	116	7	et	et	NOUN
gujaf-340	116	8	al	al	PROPN
gujaf-340	116	9	.	.	PROPN
gujaf-340	116	10	(	(	PUNCT
gujaf-340	116	11	2021	2021	NUM
gujaf-340	116	12	)	)	PUNCT
gujaf-340	116	13	and	and	CCONJ
gujaf-340	116	14	junita	junita	PROPN
gujaf-340	116	15	and	and	CCONJ
gujaf-340	116	16	yulianto	yulianto	PROPN
gujaf-340	116	17	(	(	PUNCT
gujaf-340	116	18	2018	2018	NUM
gujaf-340	116	19	)	)	PUNCT
gujaf-340	116	20	investigated	investigate	VERB
gujaf-340	116	21	the	the	DET
gujaf-340	116	22	determinants	determinant	NOUN
gujaf-340	116	23	of	of	ADP
gujaf-340	116	24	environmental	environmental	ADJ
gujaf-340	116	25	disclosure	disclosure	NOUN
gujaf-340	116	26	(	(	PUNCT
gujaf-340	116	27	endc	endc	NOUN
gujaf-340	116	28	)	)	PUNCT
gujaf-340	116	29	among	among	ADP
gujaf-340	116	30	indonesian	indonesian	ADJ
gujaf-340	116	31	corporations	corporation	NOUN
gujaf-340	116	32	.	.	PUNCT
gujaf-340	117	1	altawalbeh	altawalbeh	NOUN
gujaf-340	117	2	(	(	PUNCT
gujaf-340	117	3	2020	2020	NUM
gujaf-340	117	4	)	)	PUNCT
gujaf-340	117	5	review	review	VERB
gujaf-340	117	6	the	the	DET
gujaf-340	117	7	audit	audit	NOUN
gujaf-340	117	8	committee	committee	NOUN
gujaf-340	117	9	attributes	attribute	VERB
gujaf-340	117	10	on	on	ADP
gujaf-340	117	11	voluntary	voluntary	ADJ
gujaf-340	117	12	disclosure	disclosure	NOUN
gujaf-340	117	13	of	of	ADP
gujaf-340	117	14	the	the	DET
gujaf-340	117	15	non	non	ADJ
gujaf-340	117	16	-	-	ADJ
gujaf-340	117	17	financial	financial	ADJ
gujaf-340	117	18	firms	firm	NOUN
gujaf-340	117	19	in	in	ADP
gujaf-340	117	20	jordan	jordan	PROPN
gujaf-340	117	21	.	.	PUNCT
gujaf-340	118	1	similarly	similarly	ADV
gujaf-340	118	2	,	,	PUNCT
gujaf-340	118	3	in	in	ADP
gujaf-340	118	4	australia	australia	PROPN
gujaf-340	118	5	,	,	PUNCT
gujaf-340	118	6	appuhami	appuhami	NOUN
gujaf-340	118	7	and	and	CCONJ
gujaf-340	118	8	tashakor	tashakor	NOUN
gujaf-340	118	9	(	(	PUNCT
gujaf-340	118	10	2017	2017	NUM
gujaf-340	118	11	)	)	PUNCT
gujaf-340	118	12	examine	examine	VERB
gujaf-340	118	13	the	the	DET
gujaf-340	118	14	impact	impact	NOUN
gujaf-340	118	15	of	of	ADP
gujaf-340	118	16	audit	audit	NOUN
gujaf-340	118	17	committee	committee	NOUN
gujaf-340	118	18	attributes	attribute	VERB
gujaf-340	118	19	on	on	ADP
gujaf-340	118	20	voluntary	voluntary	ADJ
gujaf-340	118	21	corporate	corporate	ADJ
gujaf-340	118	22	social	social	ADJ
gujaf-340	118	23	responsibility	responsibility	NOUN
gujaf-340	118	24	among	among	ADP
gujaf-340	118	25	listed	list	VERB
gujaf-340	118	26	firms	firm	NOUN
gujaf-340	118	27	in	in	ADP
gujaf-340	118	28	australia	australia	PROPN
gujaf-340	118	29	,	,	PUNCT
gujaf-340	118	30	also	also	ADV
gujaf-340	118	31	,	,	PUNCT
gujaf-340	118	32	arif	arif	PROPN
gujaf-340	118	33	et	et	PROPN
gujaf-340	118	34	al	al	PROPN
gujaf-340	118	35	.	.	PROPN
gujaf-340	119	1	(	(	PUNCT
gujaf-340	119	2	2020	2020	NUM
gujaf-340	119	3	)	)	PUNCT
gujaf-340	119	4	assessed	assess	VERB
gujaf-340	119	5	the	the	DET
gujaf-340	119	6	effect	effect	NOUN
gujaf-340	119	7	of	of	ADP
gujaf-340	119	8	audit	audit	NOUN
gujaf-340	119	9	committee	committee	NOUN
gujaf-340	119	10	independence	independence	NOUN
gujaf-340	119	11	and	and	CCONJ
gujaf-340	119	12	activism	activism	NOUN
gujaf-340	119	13	on	on	ADP
gujaf-340	119	14	the	the	DET
gujaf-340	119	15	quantity	quantity	NOUN
gujaf-340	119	16	and	and	CCONJ
gujaf-340	119	17	quality	quality	NOUN
gujaf-340	119	18	of	of	ADP
gujaf-340	119	19	disclosures	disclosure	NOUN
gujaf-340	119	20	of	of	ADP
gujaf-340	119	21	environmental	environmental	ADJ
gujaf-340	119	22	,	,	PUNCT
gujaf-340	119	23	social	social	ADJ
gujaf-340	119	24	and	and	CCONJ
gujaf-340	119	25	governance	governance	NOUN
gujaf-340	119	26	among	among	ADP
gujaf-340	119	27	energy	energy	NOUN
gujaf-340	119	28	sector	sector	NOUN
gujaf-340	119	29	firms	firm	NOUN
gujaf-340	119	30	.	.	PUNCT
gujaf-340	120	1	azman	azman	NOUN
gujaf-340	120	2	et	et	PROPN
gujaf-340	120	3	al	al	PROPN
gujaf-340	120	4	.	.	PROPN
gujaf-340	121	1	(	(	PUNCT
gujaf-340	121	2	2019	2019	NUM
gujaf-340	121	3	)	)	PUNCT
gujaf-340	121	4	in	in	ADP
gujaf-340	121	5	malaysia	malaysia	PROPN
gujaf-340	121	6	examine	examine	VERB
gujaf-340	121	7	the	the	DET
gujaf-340	121	8	level	level	NOUN
gujaf-340	121	9	of	of	ADP
gujaf-340	121	10	endc	endc	NOUN
gujaf-340	121	11	of	of	ADP
gujaf-340	121	12	environmentally	environmentally	ADV
gujaf-340	121	13	sensitive	sensitive	ADJ
gujaf-340	121	14	industries	industry	NOUN
gujaf-340	121	15	and	and	CCONJ
gujaf-340	121	16	evaluate	evaluate	VERB
gujaf-340	121	17	the	the	DET
gujaf-340	121	18	relationship	relationship	NOUN
gujaf-340	121	19	of	of	ADP
gujaf-340	121	20	board	board	NOUN
gujaf-340	121	21	independence	independence	NOUN
gujaf-340	121	22	,	,	PUNCT
gujaf-340	121	23	meeting	meeting	NOUN
gujaf-340	121	24	frequency	frequency	NOUN
gujaf-340	121	25	and	and	CCONJ
gujaf-340	121	26	financial	financial	ADJ
gujaf-340	121	27	expertise	expertise	NOUN
gujaf-340	121	28	of	of	ADP
gujaf-340	121	29	audit	audit	NOUN
gujaf-340	121	30	committee	committee	NOUN
gujaf-340	121	31	on	on	ADP
gujaf-340	121	32	endc	endc	NOUN
gujaf-340	121	33	.	.	PUNCT
gujaf-340	122	1	the	the	DET
gujaf-340	122	2	findings	finding	NOUN
gujaf-340	122	3	of	of	ADP
gujaf-340	122	4	those	those	DET
gujaf-340	122	5	studies	study	NOUN
gujaf-340	122	6	are	be	AUX
gujaf-340	122	7	quite	quite	ADV
gujaf-340	122	8	different	different	ADJ
gujaf-340	122	9	in	in	ADP
gujaf-340	122	10	respect	respect	NOUN
gujaf-340	122	11	of	of	ADP
gujaf-340	122	12	the	the	DET
gujaf-340	122	13	attributes	attribute	NOUN
gujaf-340	122	14	significance	significance	NOUN
gujaf-340	122	15	,	,	PUNCT
gujaf-340	122	16	territorial	territorial	ADJ
gujaf-340	122	17	location	location	NOUN
gujaf-340	122	18	as	as	ADV
gujaf-340	122	19	well	well	ADV
gujaf-340	122	20	as	as	ADP
gujaf-340	122	21	regulatory	regulatory	ADJ
gujaf-340	122	22	provision	provision	NOUN
gujaf-340	122	23	of	of	ADP
gujaf-340	122	24	endc	endc	NOUN
gujaf-340	122	25	.	.	PUNCT
gujaf-340	123	1	it	it	PRON
gujaf-340	123	2	is	be	AUX
gujaf-340	123	3	extensively	extensively	ADV
gujaf-340	123	4	acknowledged	acknowledge	VERB
gujaf-340	123	5	that	that	SCONJ
gujaf-340	123	6	effective	effective	ADJ
gujaf-340	123	7	corporate	corporate	ADJ
gujaf-340	123	8	governance	governance	NOUN
gujaf-340	123	9	is	be	AUX
gujaf-340	123	10	linked	link	VERB
gujaf-340	123	11	to	to	ADP
gujaf-340	123	12	enhanced	enhance	VERB
gujaf-340	123	13	accountability	accountability	NOUN
gujaf-340	123	14	and	and	CCONJ
gujaf-340	123	15	transparent	transparent	ADJ
gujaf-340	123	16	endc	endc	NOUN
gujaf-340	123	17	to	to	ADP
gujaf-340	123	18	the	the	DET
gujaf-340	123	19	entire	entire	ADJ
gujaf-340	123	20	company	company	NOUN
gujaf-340	123	21	’s	’s	PART
gujaf-340	123	22	stakeholders	stakeholder	NOUN
gujaf-340	123	23	(	(	PUNCT
gujaf-340	123	24	ika	ika	X
gujaf-340	123	25	et	et	NOUN
gujaf-340	123	26	al	al	PROPN
gujaf-340	123	27	.	.	PROPN
gujaf-340	123	28	2021	2021	NUM
gujaf-340	123	29	)	)	PUNCT
gujaf-340	123	30	.	.	PUNCT
gujaf-340	124	1	consequently	consequently	ADV
gujaf-340	124	2	,	,	PUNCT
gujaf-340	124	3	comprehending	comprehend	VERB
gujaf-340	124	4	the	the	DET
gujaf-340	124	5	extent	extent	NOUN
gujaf-340	124	6	to	to	PART
gujaf-340	124	7	which	which	PRON
gujaf-340	124	8	audit	audit	NOUN
gujaf-340	124	9	and	and	CCONJ
gujaf-340	124	10	board	board	NOUN
gujaf-340	124	11	characteristics	characteristic	NOUN
gujaf-340	124	12	affect	affect	VERB
gujaf-340	124	13	the	the	DET
gujaf-340	124	14	endc	endc	NOUN
gujaf-340	124	15	of	of	ADP
gujaf-340	124	16	listed	list	VERB
gujaf-340	124	17	companies	company	NOUN
gujaf-340	124	18	is	be	AUX
gujaf-340	124	19	crucial	crucial	ADJ
gujaf-340	124	20	.	.	PUNCT
gujaf-340	125	1	despite	despite	SCONJ
gujaf-340	125	2	this	this	PRON
gujaf-340	125	3	,	,	PUNCT
gujaf-340	125	4	earlier	early	ADJ
gujaf-340	125	5	research	research	NOUN
gujaf-340	125	6	indicates	indicate	VERB
gujaf-340	125	7	that	that	SCONJ
gujaf-340	125	8	environmental	environmental	ADJ
gujaf-340	125	9	reporting	reporting	NOUN
gujaf-340	125	10	is	be	AUX
gujaf-340	125	11	still	still	ADV
gujaf-340	125	12	in	in	ADP
gujaf-340	125	13	its	its	PRON
gujaf-340	125	14	infancy	infancy	NOUN
gujaf-340	125	15	in	in	ADP
gujaf-340	125	16	developing	develop	VERB
gujaf-340	125	17	nations	nation	NOUN
gujaf-340	125	18	,	,	PUNCT
gujaf-340	125	19	particularly	particularly	ADV
gujaf-340	125	20	in	in	ADP
gujaf-340	125	21	nigeria	nigeria	PROPN
gujaf-340	125	22	,	,	PUNCT
gujaf-340	125	23	also	also	ADV
gujaf-340	125	24	,	,	PUNCT
gujaf-340	125	25	social	social	ADJ
gujaf-340	125	26	disclosure	disclosure	NOUN
gujaf-340	125	27	has	have	AUX
gujaf-340	125	28	increased	increase	VERB
gujaf-340	125	29	in	in	ADP
gujaf-340	125	30	nigeria	nigeria	PROPN
gujaf-340	125	31	,	,	PUNCT
gujaf-340	125	32	and	and	CCONJ
gujaf-340	125	33	empirical	empirical	ADJ
gujaf-340	125	34	evidence	evidence	NOUN
gujaf-340	125	35	suggests	suggest	VERB
gujaf-340	125	36	that	that	SCONJ
gujaf-340	125	37	endc	endc	NOUN
gujaf-340	125	38	remains	remain	VERB
gujaf-340	125	39	relatively	relatively	ADV
gujaf-340	125	40	low	low	ADJ
gujaf-340	125	41	compared	compare	VERB
gujaf-340	125	42	to	to	ADP
gujaf-340	125	43	other	other	ADJ
gujaf-340	125	44	corporate	corporate	ADJ
gujaf-340	125	45	social	social	ADJ
gujaf-340	125	46	responsibility	responsibility	NOUN
gujaf-340	125	47	aspects	aspect	NOUN
gujaf-340	125	48	.	.	PUNCT
gujaf-340	126	1	building	build	VERB
gujaf-340	126	2	on	on	ADP
gujaf-340	126	3	the	the	DET
gujaf-340	126	4	existing	exist	VERB
gujaf-340	126	5	literature	literature	NOUN
gujaf-340	126	6	,	,	PUNCT
gujaf-340	126	7	this	this	DET
gujaf-340	126	8	study	study	NOUN
gujaf-340	126	9	investigates	investigate	VERB
gujaf-340	126	10	the	the	DET
gujaf-340	126	11	gusau	gusau	ADJ
gujaf-340	126	12	journal	journal	NOUN
gujaf-340	126	13	of	of	ADP
gujaf-340	126	14	accounting	accounting	NOUN
gujaf-340	126	15	and	and	CCONJ
gujaf-340	126	16	finance	finance	NOUN
gujaf-340	126	17	,	,	PUNCT
gujaf-340	126	18	vol	vol	NOUN
gujaf-340	126	19	.	.	PROPN
gujaf-340	126	20	5	5	NUM
gujaf-340	126	21	,	,	PUNCT
gujaf-340	126	22	issue	issue	NOUN
gujaf-340	126	23	2	2	NUM
gujaf-340	126	24	,	,	PUNCT
gujaf-340	126	25	october	october	PROPN
gujaf-340	126	26	,	,	PUNCT
gujaf-340	126	27	2024	2024	NUM
gujaf-340	126	28	237	237	NUM
gujaf-340	126	29	current	current	ADJ
gujaf-340	126	30	state	state	NOUN
gujaf-340	126	31	of	of	ADP
gujaf-340	126	32	endc	endc	NOUN
gujaf-340	126	33	among	among	ADP
gujaf-340	126	34	nigerian	nigerian	ADJ
gujaf-340	126	35	listed	list	VERB
gujaf-340	126	36	firms	firm	NOUN
gujaf-340	126	37	,	,	PUNCT
gujaf-340	126	38	examining	examine	VERB
gujaf-340	126	39	whether	whether	SCONJ
gujaf-340	126	40	the	the	DET
gujaf-340	126	41	board	board	NOUN
gujaf-340	126	42	of	of	ADP
gujaf-340	126	43	directors	director	NOUN
gujaf-340	126	44	and	and	CCONJ
gujaf-340	126	45	audit	audit	NOUN
gujaf-340	126	46	committee	committee	NOUN
gujaf-340	126	47	characteristics	characteristic	NOUN
gujaf-340	126	48	can	can	AUX
gujaf-340	126	49	enhance	enhance	VERB
gujaf-340	126	50	such	such	ADJ
gujaf-340	126	51	transparency	transparency	NOUN
gujaf-340	126	52	.	.	PUNCT
gujaf-340	127	1	2.0	2.0	NUM
gujaf-340	127	2	literature	literature	PROPN
gujaf-340	127	3	review	review	NOUN
gujaf-340	127	4	and	and	CCONJ
gujaf-340	127	5	hypotheses	hypothese	VERB
gujaf-340	127	6	development	development	NOUN
gujaf-340	127	7	environmental	environmental	ADJ
gujaf-340	127	8	disclosure	disclosure	NOUN
gujaf-340	127	9	endc	endc	NOUN
gujaf-340	127	10	refers	refer	VERB
gujaf-340	127	11	to	to	ADP
gujaf-340	127	12	the	the	DET
gujaf-340	127	13	transparent	transparent	ADJ
gujaf-340	127	14	reporting	reporting	NOUN
gujaf-340	127	15	of	of	ADP
gujaf-340	127	16	a	a	DET
gujaf-340	127	17	company	company	NOUN
gujaf-340	127	18	’s	’s	PART
gujaf-340	127	19	ecological	ecological	ADJ
gujaf-340	127	20	impact	impact	NOUN
gujaf-340	127	21	,	,	PUNCT
gujaf-340	127	22	performance	performance	NOUN
gujaf-340	127	23	,	,	PUNCT
gujaf-340	127	24	and	and	CCONJ
gujaf-340	127	25	sustainability	sustainability	NOUN
gujaf-340	127	26	practices	practice	NOUN
gujaf-340	127	27	,	,	PUNCT
gujaf-340	127	28	acknowledging	acknowledge	VERB
gujaf-340	127	29	its	its	PRON
gujaf-340	127	30	corporate	corporate	ADJ
gujaf-340	127	31	social	social	ADJ
gujaf-340	127	32	responsibility	responsibility	NOUN
gujaf-340	127	33	to	to	PART
gujaf-340	127	34	mitigate	mitigate	VERB
gujaf-340	127	35	harmful	harmful	ADJ
gujaf-340	127	36	environmental	environmental	ADJ
gujaf-340	127	37	effects	effect	NOUN
gujaf-340	127	38	.	.	PUNCT
gujaf-340	128	1	endc	endc	NOUN
gujaf-340	128	2	serves	serve	VERB
gujaf-340	128	3	as	as	ADP
gujaf-340	128	4	a	a	DET
gujaf-340	128	5	hallmark	hallmark	NOUN
gujaf-340	128	6	of	of	ADP
gujaf-340	128	7	transparency	transparency	NOUN
gujaf-340	128	8	,	,	PUNCT
gujaf-340	128	9	leading	lead	VERB
gujaf-340	128	10	to	to	ADP
gujaf-340	128	11	an	an	DET
gujaf-340	128	12	enhanced	enhanced	ADJ
gujaf-340	128	13	corporate	corporate	ADJ
gujaf-340	128	14	image	image	NOUN
gujaf-340	128	15	.	.	PUNCT
gujaf-340	129	1	(	(	PUNCT
gujaf-340	129	2	deegan	deegan	PROPN
gujaf-340	129	3	&	&	CCONJ
gujaf-340	129	4	blomquist	blomquist	NOUN
gujaf-340	129	5	,	,	PUNCT
gujaf-340	129	6	2016	2016	NUM
gujaf-340	129	7	;	;	PUNCT
gujaf-340	129	8	haque	haque	PROPN
gujaf-340	129	9	&	&	CCONJ
gujaf-340	129	10	ntim	ntim	PROPN
gujaf-340	129	11	,	,	PUNCT
gujaf-340	129	12	2018	2018	NUM
gujaf-340	129	13	)	)	PUNCT
gujaf-340	129	14	.	.	PUNCT
gujaf-340	130	1	audit	audit	NOUN
gujaf-340	130	2	committee	committee	NOUN
gujaf-340	130	3	independence	independence	NOUN
gujaf-340	130	4	and	and	CCONJ
gujaf-340	130	5	environmental	environmental	ADJ
gujaf-340	130	6	disclosure	disclosure	NOUN
gujaf-340	130	7	audit	audit	NOUN
gujaf-340	130	8	committee	committee	NOUN
gujaf-340	130	9	independence	independence	NOUN
gujaf-340	130	10	is	be	AUX
gujaf-340	130	11	represented	represent	VERB
gujaf-340	130	12	by	by	ADP
gujaf-340	130	13	the	the	DET
gujaf-340	130	14	fraction	fraction	NOUN
gujaf-340	130	15	of	of	ADP
gujaf-340	130	16	nonexecutive	nonexecutive	ADJ
gujaf-340	130	17	directors	director	NOUN
gujaf-340	130	18	on	on	ADP
gujaf-340	130	19	the	the	DET
gujaf-340	130	20	audit	audit	NOUN
gujaf-340	130	21	committee	committee	NOUN
gujaf-340	130	22	,	,	PUNCT
gujaf-340	130	23	it	it	PRON
gujaf-340	130	24	is	be	AUX
gujaf-340	130	25	assumed	assume	VERB
gujaf-340	130	26	that	that	SCONJ
gujaf-340	130	27	independence	independence	NOUN
gujaf-340	130	28	amplifies	amplify	VERB
gujaf-340	130	29	the	the	DET
gujaf-340	130	30	audit	audit	NOUN
gujaf-340	130	31	committee	committee	NOUN
gujaf-340	130	32	capacity	capacity	NOUN
gujaf-340	130	33	to	to	PART
gujaf-340	130	34	scrutinize	scrutinize	VERB
gujaf-340	130	35	management	management	NOUN
gujaf-340	130	36	behaviors	behavior	NOUN
gujaf-340	130	37	and	and	CCONJ
gujaf-340	130	38	enhancing	enhance	VERB
gujaf-340	130	39	financial	financial	ADJ
gujaf-340	130	40	reporting	reporting	NOUN
gujaf-340	130	41	quality	quality	NOUN
gujaf-340	130	42	encompassing	encompass	VERB
gujaf-340	130	43	endc	endc	NOUN
gujaf-340	130	44	practices	practice	VERB
gujaf-340	130	45	altawalbeh	altawalbeh	NOUN
gujaf-340	130	46	(	(	PUNCT
gujaf-340	130	47	2020	2020	NUM
gujaf-340	130	48	)	)	PUNCT
gujaf-340	130	49	.	.	PUNCT
gujaf-340	131	1	he	he	PRON
gujaf-340	131	2	further	far	ADV
gujaf-340	131	3	recommended	recommend	VERB
gujaf-340	131	4	that	that	SCONJ
gujaf-340	131	5	a	a	DET
gujaf-340	131	6	substantial	substantial	ADJ
gujaf-340	131	7	number	number	NOUN
gujaf-340	131	8	of	of	ADP
gujaf-340	131	9	independent	independent	ADJ
gujaf-340	131	10	audit	audit	NOUN
gujaf-340	131	11	committee	committee	NOUN
gujaf-340	131	12	members	member	NOUN
gujaf-340	131	13	would	would	AUX
gujaf-340	131	14	strengthen	strengthen	VERB
gujaf-340	131	15	the	the	DET
gujaf-340	131	16	accuracy	accuracy	NOUN
gujaf-340	131	17	,	,	PUNCT
gujaf-340	131	18	fairness	fairness	NOUN
gujaf-340	131	19	and	and	CCONJ
gujaf-340	131	20	clarity	clarity	NOUN
gujaf-340	131	21	of	of	ADP
gujaf-340	131	22	the	the	DET
gujaf-340	131	23	firm	firm	NOUN
gujaf-340	131	24	’s	’s	PART
gujaf-340	131	25	financial	financial	ADJ
gujaf-340	131	26	reporting	reporting	NOUN
gujaf-340	131	27	.	.	PUNCT
gujaf-340	132	1	hassan	hassan	PROPN
gujaf-340	132	2	and	and	CCONJ
gujaf-340	132	3	hussainey	hussainey	NOUN
gujaf-340	132	4	(	(	PUNCT
gujaf-340	132	5	2022	2022	NUM
gujaf-340	132	6	)	)	PUNCT
gujaf-340	132	7	examine	examine	VERB
gujaf-340	132	8	the	the	DET
gujaf-340	132	9	nexus	nexus	NOUN
gujaf-340	132	10	between	between	ADP
gujaf-340	132	11	audit	audit	NOUN
gujaf-340	132	12	committee	committee	NOUN
gujaf-340	132	13	attributes	attribute	NOUN
gujaf-340	132	14	and	and	CCONJ
gujaf-340	132	15	endc	endc	NOUN
gujaf-340	132	16	among	among	ADP
gujaf-340	132	17	companies	company	NOUN
gujaf-340	132	18	.	.	PUNCT
gujaf-340	133	1	the	the	DET
gujaf-340	133	2	study	study	NOUN
gujaf-340	133	3	employed	employ	VERB
gujaf-340	133	4	a	a	DET
gujaf-340	133	5	sample	sample	NOUN
gujaf-340	133	6	of	of	ADP
gujaf-340	133	7	one	one	NUM
gujaf-340	133	8	hundred	hundred	NUM
gujaf-340	133	9	and	and	CCONJ
gujaf-340	133	10	thirty	thirty	NUM
gujaf-340	133	11	-	-	PUNCT
gujaf-340	133	12	eight	eight	NUM
gujaf-340	133	13	(	(	PUNCT
gujaf-340	133	14	138	138	NUM
gujaf-340	133	15	)	)	PUNCT
gujaf-340	133	16	firms	firm	NOUN
gujaf-340	133	17	in	in	ADP
gujaf-340	133	18	pakistan	pakistan	PROPN
gujaf-340	133	19	.	.	PUNCT
gujaf-340	134	1	the	the	DET
gujaf-340	134	2	findings	finding	NOUN
gujaf-340	134	3	from	from	ADP
gujaf-340	134	4	the	the	DET
gujaf-340	134	5	logistic	logistic	ADJ
gujaf-340	134	6	regression	regression	NOUN
gujaf-340	134	7	model	model	NOUN
gujaf-340	134	8	reveal	reveal	VERB
gujaf-340	134	9	that	that	SCONJ
gujaf-340	134	10	audit	audit	NOUN
gujaf-340	134	11	committee	committee	NOUN
gujaf-340	134	12	independence	independence	NOUN
gujaf-340	134	13	has	have	VERB
gujaf-340	134	14	an	an	DET
gujaf-340	134	15	inverse	inverse	ADJ
gujaf-340	134	16	significant	significant	ADJ
gujaf-340	134	17	influence	influence	NOUN
gujaf-340	134	18	on	on	ADP
gujaf-340	134	19	sustainability	sustainability	NOUN
gujaf-340	134	20	reporting	reporting	NOUN
gujaf-340	134	21	of	of	ADP
gujaf-340	134	22	quoted	quote	VERB
gujaf-340	134	23	firms	firm	NOUN
gujaf-340	134	24	in	in	ADP
gujaf-340	134	25	pakistan	pakistan	PROPN
gujaf-340	134	26	.	.	PUNCT
gujaf-340	135	1	however	however	ADV
gujaf-340	135	2	,	,	PUNCT
gujaf-340	135	3	considering	consider	VERB
gujaf-340	135	4	the	the	DET
gujaf-340	135	5	period	period	NOUN
gujaf-340	135	6	,	,	PUNCT
gujaf-340	135	7	country	country	NOUN
gujaf-340	135	8	,	,	PUNCT
gujaf-340	135	9	economic	economic	ADJ
gujaf-340	135	10	,	,	PUNCT
gujaf-340	135	11	legal	legal	ADJ
gujaf-340	135	12	,	,	PUNCT
gujaf-340	135	13	and	and	CCONJ
gujaf-340	135	14	regulatory	regulatory	ADJ
gujaf-340	135	15	variations	variation	NOUN
gujaf-340	135	16	,	,	PUNCT
gujaf-340	135	17	and	and	CCONJ
gujaf-340	135	18	a	a	DET
gujaf-340	135	19	different	different	ADJ
gujaf-340	135	20	and	and	CCONJ
gujaf-340	135	21	more	more	ADV
gujaf-340	135	22	reliable	reliable	ADJ
gujaf-340	135	23	results	result	NOUN
gujaf-340	135	24	could	could	AUX
gujaf-340	135	25	have	have	AUX
gujaf-340	135	26	been	be	AUX
gujaf-340	135	27	obtained	obtain	VERB
gujaf-340	135	28	especially	especially	ADV
gujaf-340	135	29	in	in	ADP
gujaf-340	135	30	nigeria	nigeria	PROPN
gujaf-340	135	31	as	as	ADP
gujaf-340	135	32	an	an	DET
gujaf-340	135	33	emerging	emerge	VERB
gujaf-340	135	34	market	market	NOUN
gujaf-340	135	35	.	.	PUNCT
gujaf-340	136	1	kolsi	kolsi	NOUN
gujaf-340	136	2	(	(	PUNCT
gujaf-340	136	3	2022	2022	NUM
gujaf-340	136	4	)	)	PUNCT
gujaf-340	136	5	examined	examine	VERB
gujaf-340	136	6	how	how	SCONJ
gujaf-340	136	7	external	external	ADJ
gujaf-340	136	8	auditor	auditor	NOUN
gujaf-340	136	9	attributes	attribute	VERB
gujaf-340	136	10	impact	impact	VERB
gujaf-340	136	11	corporate	corporate	ADJ
gujaf-340	136	12	social	social	ADJ
gujaf-340	136	13	responsibility	responsibility	NOUN
gujaf-340	136	14	disclosures	disclosure	NOUN
gujaf-340	136	15	of	of	ADP
gujaf-340	136	16	abu	abu	PROPN
gujaf-340	136	17	-	-	PUNCT
gujaf-340	136	18	dhabi	dhabi	PROPN
gujaf-340	136	19	securities	securities	PROPN
gujaf-340	136	20	exchange	exchange	PROPN
gujaf-340	136	21	(	(	PUNCT
gujaf-340	136	22	adx	adx	PROPN
gujaf-340	136	23	)	)	PUNCT
gujaf-340	136	24	using	use	VERB
gujaf-340	136	25	a	a	DET
gujaf-340	136	26	sample	sample	NOUN
gujaf-340	136	27	of	of	ADP
gujaf-340	136	28	410	410	NUM
gujaf-340	136	29	companies	company	NOUN
gujaf-340	136	30	’	'	PUNCT
gujaf-340	136	31	year	year	NOUN
gujaf-340	136	32	observations	observation	NOUN
gujaf-340	136	33	.	.	PUNCT
gujaf-340	137	1	the	the	DET
gujaf-340	137	2	findings	finding	NOUN
gujaf-340	137	3	from	from	ADP
gujaf-340	137	4	the	the	DET
gujaf-340	137	5	multiple	multiple	ADJ
gujaf-340	137	6	regression	regression	NOUN
gujaf-340	137	7	analysis	analysis	NOUN
gujaf-340	137	8	reveal	reveal	VERB
gujaf-340	137	9	that	that	SCONJ
gujaf-340	137	10	audit	audit	NOUN
gujaf-340	137	11	committee	committee	NOUN
gujaf-340	137	12	independence	independence	NOUN
gujaf-340	137	13	has	have	VERB
gujaf-340	137	14	a	a	DET
gujaf-340	137	15	positive	positive	ADJ
gujaf-340	137	16	significant	significant	ADJ
gujaf-340	137	17	association	association	NOUN
gujaf-340	137	18	with	with	ADP
gujaf-340	137	19	corporate	corporate	ADJ
gujaf-340	137	20	social	social	ADJ
gujaf-340	137	21	responsibility	responsibility	NOUN
gujaf-340	137	22	disclosures	disclosure	NOUN
gujaf-340	137	23	of	of	ADP
gujaf-340	137	24	quoted	quote	VERB
gujaf-340	137	25	firms	firm	NOUN
gujaf-340	137	26	in	in	ADP
gujaf-340	137	27	the	the	DET
gujaf-340	137	28	united	united	PROPN
gujaf-340	137	29	arab	arab	PROPN
gujaf-340	137	30	emirates	emirates	PROPN
gujaf-340	137	31	(	(	PUNCT
gujaf-340	137	32	uae	uae	PROPN
gujaf-340	137	33	)	)	PUNCT
gujaf-340	137	34	.	.	PUNCT
gujaf-340	138	1	however	however	ADV
gujaf-340	138	2	,	,	PUNCT
gujaf-340	138	3	the	the	DET
gujaf-340	138	4	study	study	NOUN
gujaf-340	138	5	did	do	AUX
gujaf-340	138	6	not	not	PART
gujaf-340	138	7	captured	capture	VERB
gujaf-340	138	8	the	the	DET
gujaf-340	138	9	period	period	NOUN
gujaf-340	138	10	in	in	ADP
gujaf-340	138	11	which	which	PRON
gujaf-340	138	12	the	the	DET
gujaf-340	138	13	study	study	NOUN
gujaf-340	138	14	was	be	AUX
gujaf-340	138	15	conducted	conduct	VERB
gujaf-340	138	16	and	and	CCONJ
gujaf-340	138	17	coupled	couple	VERB
gujaf-340	138	18	with	with	ADP
gujaf-340	138	19	variations	variation	NOUN
gujaf-340	138	20	in	in	ADP
gujaf-340	138	21	environmental	environmental	ADJ
gujaf-340	138	22	,	,	PUNCT
gujaf-340	138	23	legal	legal	ADJ
gujaf-340	138	24	regulatory	regulatory	ADJ
gujaf-340	138	25	frameworks	framework	NOUN
gujaf-340	138	26	.	.	PUNCT
gujaf-340	139	1	conducting	conduct	VERB
gujaf-340	139	2	a	a	DET
gujaf-340	139	3	similar	similar	ADJ
gujaf-340	139	4	stud	stud	NOUN
gujaf-340	139	5	in	in	ADP
gujaf-340	139	6	the	the	DET
gujaf-340	139	7	nigerian	nigerian	ADJ
gujaf-340	139	8	context	context	NOUN
gujaf-340	139	9	may	may	AUX
gujaf-340	139	10	yield	yield	VERB
gujaf-340	139	11	a	a	DET
gujaf-340	139	12	more	more	ADV
gujaf-340	139	13	reliable	reliable	ADJ
gujaf-340	139	14	result	result	NOUN
gujaf-340	139	15	.	.	PUNCT
gujaf-340	140	1	similarly	similarly	ADV
gujaf-340	140	2	an	an	DET
gujaf-340	140	3	empirical	empirical	ADJ
gujaf-340	140	4	investigation	investigation	NOUN
gujaf-340	140	5	of	of	ADP
gujaf-340	140	6	the	the	DET
gujaf-340	140	7	relationship	relationship	NOUN
gujaf-340	140	8	between	between	ADP
gujaf-340	140	9	audit	audit	NOUN
gujaf-340	140	10	committee	committee	NOUN
gujaf-340	140	11	independence	independence	NOUN
gujaf-340	140	12	and	and	CCONJ
gujaf-340	140	13	environmental	environmental	ADJ
gujaf-340	140	14	reporting	reporting	NOUN
gujaf-340	140	15	quality	quality	NOUN
gujaf-340	140	16	of	of	ADP
gujaf-340	140	17	listed	list	VERB
gujaf-340	140	18	companies	company	NOUN
gujaf-340	140	19	in	in	ADP
gujaf-340	140	20	france	france	PROPN
gujaf-340	140	21	was	be	AUX
gujaf-340	140	22	conducted	conduct	VERB
gujaf-340	140	23	by	by	ADP
gujaf-340	140	24	moalla	moalla	PROPN
gujaf-340	140	25	et	et	PROPN
gujaf-340	140	26	al	al	PROPN
gujaf-340	140	27	.	.	PROPN
gujaf-340	141	1	(	(	PUNCT
gujaf-340	141	2	2020	2020	NUM
gujaf-340	141	3	)	)	PUNCT
gujaf-340	141	4	on	on	ADP
gujaf-340	141	5	factors	factor	NOUN
gujaf-340	141	6	influencing	influence	VERB
gujaf-340	141	7	the	the	DET
gujaf-340	141	8	environmental	environmental	ADJ
gujaf-340	141	9	reporting	reporting	NOUN
gujaf-340	141	10	quality	quality	NOUN
gujaf-340	141	11	using	use	VERB
gujaf-340	141	12	a	a	DET
gujaf-340	141	13	sample	sample	NOUN
gujaf-340	141	14	of	of	ADP
gujaf-340	141	15	120	120	NUM
gujaf-340	141	16	quoted	quote	VERB
gujaf-340	141	17	firms	firm	NOUN
gujaf-340	141	18	.	.	PUNCT
gujaf-340	142	1	the	the	DET
gujaf-340	142	2	findings	finding	NOUN
gujaf-340	142	3	from	from	ADP
gujaf-340	142	4	the	the	DET
gujaf-340	142	5	study	study	NOUN
gujaf-340	142	6	reveal	reveal	VERB
gujaf-340	142	7	that	that	SCONJ
gujaf-340	142	8	audit	audit	NOUN
gujaf-340	142	9	committee	committee	NOUN
gujaf-340	142	10	independence	independence	NOUN
gujaf-340	142	11	has	have	VERB
gujaf-340	142	12	a	a	DET
gujaf-340	142	13	statistical	statistical	ADJ
gujaf-340	142	14	positive	positive	ADJ
gujaf-340	142	15	effect	effect	NOUN
gujaf-340	142	16	on	on	ADP
gujaf-340	142	17	the	the	DET
gujaf-340	142	18	environmental	environmental	ADJ
gujaf-340	142	19	reporting	reporting	NOUN
gujaf-340	142	20	quality	quality	NOUN
gujaf-340	142	21	of	of	ADP
gujaf-340	142	22	listed	list	VERB
gujaf-340	142	23	companies	company	NOUN
gujaf-340	142	24	in	in	ADP
gujaf-340	142	25	france	france	PROPN
gujaf-340	142	26	.	.	PUNCT
gujaf-340	143	1	also	also	ADV
gujaf-340	143	2	,	,	PUNCT
gujaf-340	143	3	ika	ika	PROPN
gujaf-340	143	4	et	et	NOUN
gujaf-340	143	5	al	al	PROPN
gujaf-340	143	6	.	.	PROPN
gujaf-340	143	7	(	(	PUNCT
gujaf-340	143	8	2021	2021	NUM
gujaf-340	143	9	)	)	PUNCT
gujaf-340	143	10	and	and	CCONJ
gujaf-340	143	11	namakavarani	namakavarani	X
gujaf-340	143	12	et	et	PROPN
gujaf-340	143	13	al	al	PROPN
gujaf-340	143	14	.	.	PROPN
gujaf-340	144	1	(	(	PUNCT
gujaf-340	144	2	2021	2021	NUM
gujaf-340	144	3	)	)	PUNCT
gujaf-340	144	4	have	have	AUX
gujaf-340	144	5	identified	identify	VERB
gujaf-340	144	6	a	a	DET
gujaf-340	144	7	strong	strong	ADJ
gujaf-340	144	8	positive	positive	ADJ
gujaf-340	144	9	association	association	NOUN
gujaf-340	144	10	between	between	ADP
gujaf-340	144	11	the	the	DET
gujaf-340	144	12	presence	presence	NOUN
gujaf-340	144	13	of	of	ADP
gujaf-340	144	14	independent	independent	ADJ
gujaf-340	144	15	audit	audit	NOUN
gujaf-340	144	16	committee	committee	NOUN
gujaf-340	144	17	members	member	NOUN
gujaf-340	144	18	and	and	CCONJ
gujaf-340	144	19	the	the	DET
gujaf-340	144	20	level	level	NOUN
gujaf-340	144	21	of	of	ADP
gujaf-340	144	22	social	social	ADJ
gujaf-340	144	23	and	and	CCONJ
gujaf-340	144	24	endc	endc	NOUN
gujaf-340	144	25	.	.	PUNCT
gujaf-340	145	1	similarly	similarly	ADV
gujaf-340	145	2	,	,	PUNCT
gujaf-340	145	3	arif	arif	PROPN
gujaf-340	145	4	et	et	PROPN
gujaf-340	145	5	al	al	PROPN
gujaf-340	145	6	.	.	PROPN
gujaf-340	146	1	(	(	PUNCT
gujaf-340	146	2	2020	2020	NUM
gujaf-340	146	3	)	)	PUNCT
gujaf-340	146	4	discovered	discover	VERB
gujaf-340	146	5	that	that	SCONJ
gujaf-340	146	6	independent	independent	ADJ
gujaf-340	146	7	audit	audit	NOUN
gujaf-340	146	8	committee	committee	NOUN
gujaf-340	146	9	members	member	NOUN
gujaf-340	146	10	has	have	VERB
gujaf-340	146	11	a	a	DET
gujaf-340	146	12	significant	significant	ADJ
gujaf-340	146	13	positive	positive	ADJ
gujaf-340	146	14	effect	effect	NOUN
gujaf-340	146	15	on	on	ADP
gujaf-340	146	16	the	the	DET
gujaf-340	146	17	level	level	NOUN
gujaf-340	146	18	of	of	ADP
gujaf-340	146	19	compliance	compliance	NOUN
gujaf-340	146	20	with	with	ADP
gujaf-340	146	21	the	the	DET
gujaf-340	146	22	gri	gri	PROPN
gujaf-340	146	23	guidelines	guideline	NOUN
gujaf-340	146	24	,	,	PUNCT
gujaf-340	146	25	indicating	indicate	VERB
gujaf-340	146	26	the	the	DET
gujaf-340	146	27	favorable	favorable	ADJ
gujaf-340	146	28	effect	effect	NOUN
gujaf-340	146	29	of	of	ADP
gujaf-340	146	30	audit	audit	NOUN
gujaf-340	146	31	committee	committee	NOUN
gujaf-340	146	32	independence	independence	NOUN
gujaf-340	146	33	on	on	ADP
gujaf-340	146	34	endc	endc	NOUN
gujaf-340	146	35	.	.	PUNCT
gujaf-340	147	1	in	in	ADP
gujaf-340	147	2	line	line	NOUN
gujaf-340	147	3	with	with	ADP
gujaf-340	147	4	the	the	DET
gujaf-340	147	5	foregoing	forego	VERB
gujaf-340	147	6	arguments	argument	NOUN
gujaf-340	147	7	,	,	PUNCT
gujaf-340	147	8	the	the	DET
gujaf-340	147	9	study	study	NOUN
gujaf-340	147	10	hypothesis	hypothesis	NOUN
gujaf-340	147	11	is	be	AUX
gujaf-340	147	12	that	that	SCONJ
gujaf-340	147	13	:	:	PUNCT
gujaf-340	147	14	h1	h1	VERB
gujaf-340	147	15	audit	audit	NOUN
gujaf-340	147	16	committee	committee	NOUN
gujaf-340	147	17	independence	independence	NOUN
gujaf-340	147	18	has	have	VERB
gujaf-340	147	19	a	a	DET
gujaf-340	147	20	direct	direct	ADJ
gujaf-340	147	21	significant	significant	ADJ
gujaf-340	147	22	influence	influence	NOUN
gujaf-340	147	23	on	on	ADP
gujaf-340	147	24	endc	endc	NOUN
gujaf-340	147	25	.	.	PUNCT
gujaf-340	148	1	gusau	gusau	PROPN
gujaf-340	148	2	journal	journal	PROPN
gujaf-340	148	3	of	of	ADP
gujaf-340	148	4	accounting	accounting	NOUN
gujaf-340	148	5	and	and	CCONJ
gujaf-340	148	6	finance	finance	NOUN
gujaf-340	148	7	,	,	PUNCT
gujaf-340	148	8	vol	vol	NOUN
gujaf-340	148	9	.	.	PROPN
gujaf-340	148	10	5	5	NUM
gujaf-340	148	11	,	,	PUNCT
gujaf-340	148	12	issue	issue	NOUN
gujaf-340	148	13	2	2	NUM
gujaf-340	148	14	,	,	PUNCT
gujaf-340	148	15	october	october	PROPN
gujaf-340	148	16	,	,	PUNCT
gujaf-340	148	17	2024	2024	NUM
gujaf-340	148	18	238	238	NUM
gujaf-340	148	19	audit	audit	NOUN
gujaf-340	148	20	committee	committee	NOUN
gujaf-340	148	21	meetings	meeting	NOUN
gujaf-340	148	22	and	and	CCONJ
gujaf-340	148	23	environmental	environmental	ADJ
gujaf-340	148	24	disclosure	disclosure	NOUN
gujaf-340	148	25	the	the	DET
gujaf-340	148	26	regularity	regularity	NOUN
gujaf-340	148	27	of	of	ADP
gujaf-340	148	28	audit	audit	NOUN
gujaf-340	148	29	committee	committee	NOUN
gujaf-340	148	30	meetings	meeting	NOUN
gujaf-340	148	31	indicates	indicate	VERB
gujaf-340	148	32	the	the	DET
gujaf-340	148	33	recurrences	recurrence	NOUN
gujaf-340	148	34	of	of	ADP
gujaf-340	148	35	meetings	meeting	NOUN
gujaf-340	148	36	conducted	conduct	VERB
gujaf-340	148	37	by	by	ADP
gujaf-340	148	38	audit	audit	NOUN
gujaf-340	148	39	committee	committee	NOUN
gujaf-340	148	40	members	member	NOUN
gujaf-340	148	41	during	during	ADP
gujaf-340	148	42	the	the	DET
gujaf-340	148	43	reporting	reporting	NOUN
gujaf-340	148	44	period	period	NOUN
gujaf-340	148	45	.	.	PUNCT
gujaf-340	149	1	regular	regular	ADJ
gujaf-340	149	2	audit	audit	NOUN
gujaf-340	149	3	committee	committee	NOUN
gujaf-340	149	4	gathering	gathering	NOUN
gujaf-340	149	5	were	be	AUX
gujaf-340	149	6	linked	link	VERB
gujaf-340	149	7	to	to	ADP
gujaf-340	149	8	improved	improve	VERB
gujaf-340	149	9	corporate	corporate	ADJ
gujaf-340	149	10	governance	governance	NOUN
gujaf-340	149	11	in	in	ADP
gujaf-340	149	12	companies	company	NOUN
gujaf-340	149	13	(	(	PUNCT
gujaf-340	149	14	al	al	PROPN
gujaf-340	149	15	-	-	PUNCT
gujaf-340	149	16	baidhani	baidhani	PROPN
gujaf-340	149	17	,	,	PUNCT
gujaf-340	149	18	2014	2014	NUM
gujaf-340	149	19	)	)	PUNCT
gujaf-340	149	20	.	.	PUNCT
gujaf-340	150	1	thus	thus	ADV
gujaf-340	150	2	,	,	PUNCT
gujaf-340	150	3	it	it	PRON
gujaf-340	150	4	is	be	AUX
gujaf-340	150	5	important	important	ADJ
gujaf-340	150	6	to	to	PART
gujaf-340	150	7	investigate	investigate	VERB
gujaf-340	150	8	whether	whether	SCONJ
gujaf-340	150	9	the	the	DET
gujaf-340	150	10	frequency	frequency	NOUN
gujaf-340	150	11	of	of	ADP
gujaf-340	150	12	audit	audit	NOUN
gujaf-340	150	13	committee	committee	NOUN
gujaf-340	150	14	meetings	meeting	NOUN
gujaf-340	150	15	influence	influence	NOUN
gujaf-340	150	16	endc	endc	NOUN
gujaf-340	150	17	.	.	PUNCT
gujaf-340	151	1	amin	amin	PROPN
gujaf-340	151	2	et	et	PROPN
gujaf-340	151	3	al	al	PROPN
gujaf-340	151	4	.	.	PROPN
gujaf-340	152	1	(	(	PUNCT
gujaf-340	152	2	2021	2021	NUM
gujaf-340	152	3	)	)	PUNCT
gujaf-340	152	4	examined	examine	VERB
gujaf-340	152	5	the	the	DET
gujaf-340	152	6	nexus	nexus	NOUN
gujaf-340	152	7	between	between	ADP
gujaf-340	152	8	audit	audit	NOUN
gujaf-340	152	9	committee	committee	NOUN
gujaf-340	152	10	characteristics	characteristic	NOUN
gujaf-340	152	11	and	and	CCONJ
gujaf-340	152	12	corporate	corporate	ADJ
gujaf-340	152	13	biodiversity	biodiversity	NOUN
gujaf-340	152	14	disclosure	disclosure	NOUN
gujaf-340	152	15	of	of	ADP
gujaf-340	152	16	insurance	insurance	NOUN
gujaf-340	152	17	companies	company	NOUN
gujaf-340	152	18	operating	operate	VERB
gujaf-340	152	19	in	in	ADP
gujaf-340	152	20	japan	japan	PROPN
gujaf-340	152	21	for	for	ADP
gujaf-340	152	22	the	the	DET
gujaf-340	152	23	period	period	NOUN
gujaf-340	152	24	2012	2012	NUM
gujaf-340	152	25	to	to	ADP
gujaf-340	152	26	2018	2018	NUM
gujaf-340	152	27	using	use	VERB
gujaf-340	152	28	qualitative	qualitative	ADJ
gujaf-340	152	29	data	datum	NOUN
gujaf-340	152	30	.	.	PUNCT
gujaf-340	153	1	the	the	DET
gujaf-340	153	2	findings	finding	NOUN
gujaf-340	153	3	derived	derive	VERB
gujaf-340	153	4	from	from	ADP
gujaf-340	153	5	the	the	DET
gujaf-340	153	6	analysis	analysis	NOUN
gujaf-340	153	7	shows	show	VERB
gujaf-340	153	8	that	that	SCONJ
gujaf-340	153	9	audit	audit	NOUN
gujaf-340	153	10	committee	committee	NOUN
gujaf-340	153	11	meetings	meeting	NOUN
gujaf-340	153	12	has	have	VERB
gujaf-340	153	13	a	a	DET
gujaf-340	153	14	positive	positive	ADJ
gujaf-340	153	15	significant	significant	ADJ
gujaf-340	153	16	effect	effect	NOUN
gujaf-340	153	17	on	on	ADP
gujaf-340	153	18	biodiversity	biodiversity	NOUN
gujaf-340	153	19	disclosure	disclosure	NOUN
gujaf-340	153	20	among	among	ADP
gujaf-340	153	21	the	the	DET
gujaf-340	153	22	listed	list	VERB
gujaf-340	153	23	insurance	insurance	NOUN
gujaf-340	153	24	companies	company	NOUN
gujaf-340	153	25	of	of	ADP
gujaf-340	153	26	japan	japan	PROPN
gujaf-340	153	27	.	.	PUNCT
gujaf-340	154	1	it	it	PRON
gujaf-340	154	2	was	be	AUX
gujaf-340	154	3	however	however	ADV
gujaf-340	154	4	observed	observed	ADJ
gujaf-340	154	5	that	that	SCONJ
gujaf-340	154	6	the	the	DET
gujaf-340	154	7	study	study	NOUN
gujaf-340	154	8	was	be	AUX
gujaf-340	154	9	conducted	conduct	VERB
gujaf-340	154	10	using	use	VERB
gujaf-340	154	11	data	datum	NOUN
gujaf-340	154	12	of	of	ADP
gujaf-340	154	13	japan	japan	PROPN
gujaf-340	154	14	insurance	insurance	NOUN
gujaf-340	154	15	firms	firm	NOUN
gujaf-340	154	16	which	which	PRON
gujaf-340	154	17	can	can	AUX
gujaf-340	154	18	not	not	PART
gujaf-340	154	19	be	be	AUX
gujaf-340	154	20	generalizable	generalizable	ADJ
gujaf-340	154	21	to	to	ADP
gujaf-340	154	22	the	the	DET
gujaf-340	154	23	entire	entire	ADJ
gujaf-340	154	24	financial	financial	ADJ
gujaf-340	154	25	service	service	NOUN
gujaf-340	154	26	sector	sector	NOUN
gujaf-340	154	27	.	.	PUNCT
gujaf-340	155	1	hence	hence	ADV
gujaf-340	155	2	,	,	PUNCT
gujaf-340	155	3	conducting	conduct	VERB
gujaf-340	155	4	a	a	DET
gujaf-340	155	5	similar	similar	ADJ
gujaf-340	155	6	investigation	investigation	NOUN
gujaf-340	155	7	with	with	ADP
gujaf-340	155	8	a	a	DET
gujaf-340	155	9	wider	wide	ADJ
gujaf-340	155	10	scope	scope	NOUN
gujaf-340	155	11	and	and	CCONJ
gujaf-340	155	12	coverage	coverage	NOUN
gujaf-340	155	13	using	use	VERB
gujaf-340	155	14	the	the	DET
gujaf-340	155	15	entire	entire	ADJ
gujaf-340	155	16	nigerian	nigerian	ADJ
gujaf-340	155	17	financial	financial	ADJ
gujaf-340	155	18	service	service	NOUN
gujaf-340	155	19	sector	sector	NOUN
gujaf-340	155	20	may	may	AUX
gujaf-340	155	21	likely	likely	ADV
gujaf-340	155	22	yield	yield	VERB
gujaf-340	155	23	a	a	DET
gujaf-340	155	24	more	more	ADV
gujaf-340	155	25	reliable	reliable	ADJ
gujaf-340	155	26	result	result	NOUN
gujaf-340	155	27	.	.	PUNCT
gujaf-340	156	1	similarly	similarly	ADV
gujaf-340	156	2	,	,	PUNCT
gujaf-340	156	3	arif	arif	PROPN
gujaf-340	156	4	et	et	PROPN
gujaf-340	156	5	al	al	PROPN
gujaf-340	156	6	.	.	PROPN
gujaf-340	156	7	(	(	PUNCT
gujaf-340	156	8	2020	2020	NUM
gujaf-340	156	9	)	)	PUNCT
gujaf-340	156	10	,	,	PUNCT
gujaf-340	156	11	odoemelam	odoemelam	NOUN
gujaf-340	156	12	and	and	CCONJ
gujaf-340	156	13	okafor	okafor	PROPN
gujaf-340	156	14	(	(	PUNCT
gujaf-340	156	15	2018	2018	NUM
gujaf-340	156	16	)	)	PUNCT
gujaf-340	156	17	,	,	PUNCT
gujaf-340	156	18	appuhami	appuhami	NOUN
gujaf-340	156	19	and	and	CCONJ
gujaf-340	156	20	tashako	tashako	PROPN
gujaf-340	156	21	(	(	PUNCT
gujaf-340	156	22	2017	2017	NUM
gujaf-340	156	23	)	)	PUNCT
gujaf-340	156	24	and	and	CCONJ
gujaf-340	156	25	samaha	samaha	VERB
gujaf-340	156	26	et	et	PROPN
gujaf-340	156	27	al	al	PROPN
gujaf-340	156	28	.	.	PROPN
gujaf-340	157	1	(	(	PUNCT
gujaf-340	157	2	2015	2015	NUM
gujaf-340	157	3	)	)	PUNCT
gujaf-340	157	4	uncovered	uncover	VERB
gujaf-340	157	5	a	a	DET
gujaf-340	157	6	notable	notable	ADJ
gujaf-340	157	7	positive	positive	ADJ
gujaf-340	157	8	link	link	NOUN
gujaf-340	157	9	between	between	ADP
gujaf-340	157	10	audit	audit	NOUN
gujaf-340	157	11	committee	committee	NOUN
gujaf-340	157	12	frequency	frequency	NOUN
gujaf-340	157	13	of	of	ADP
gujaf-340	157	14	meetings	meeting	NOUN
gujaf-340	157	15	and	and	CCONJ
gujaf-340	157	16	endc	endc	NOUN
gujaf-340	157	17	.	.	PUNCT
gujaf-340	158	1	in	in	ADP
gujaf-340	158	2	line	line	NOUN
gujaf-340	158	3	with	with	ADP
gujaf-340	158	4	the	the	DET
gujaf-340	158	5	foregoing	forego	VERB
gujaf-340	158	6	literatures	literature	NOUN
gujaf-340	158	7	,	,	PUNCT
gujaf-340	158	8	the	the	DET
gujaf-340	158	9	study	study	NOUN
gujaf-340	158	10	hypothesis	hypothesis	NOUN
gujaf-340	158	11	is	be	AUX
gujaf-340	158	12	that	that	SCONJ
gujaf-340	158	13	:	:	PUNCT
gujaf-340	158	14	h2	h2	NOUN
gujaf-340	158	15	:	:	PUNCT
gujaf-340	158	16	audit	audit	PROPN
gujaf-340	158	17	committee	committee	NOUN
gujaf-340	158	18	meetings	meeting	NOUN
gujaf-340	158	19	have	have	VERB
gujaf-340	158	20	no	no	DET
gujaf-340	158	21	significant	significant	ADJ
gujaf-340	158	22	impact	impact	NOUN
gujaf-340	158	23	on	on	ADP
gujaf-340	158	24	endc	endc	NOUN
gujaf-340	158	25	.	.	PUNCT
gujaf-340	159	1	board	board	NOUN
gujaf-340	159	2	nationality	nationality	NOUN
gujaf-340	159	3	and	and	CCONJ
gujaf-340	159	4	environmental	environmental	ADJ
gujaf-340	159	5	disclosure	disclosure	NOUN
gujaf-340	159	6	scholars	scholar	NOUN
gujaf-340	159	7	commonly	commonly	ADV
gujaf-340	159	8	explore	explore	VERB
gujaf-340	159	9	gender	gender	NOUN
gujaf-340	159	10	diversity	diversity	NOUN
gujaf-340	159	11	as	as	ADP
gujaf-340	159	12	a	a	DET
gujaf-340	159	13	unique	unique	ADJ
gujaf-340	159	14	attribute	attribute	NOUN
gujaf-340	159	15	that	that	PRON
gujaf-340	159	16	distinguishes	distinguish	VERB
gujaf-340	159	17	board	board	NOUN
gujaf-340	159	18	members	member	NOUN
gujaf-340	159	19	.	.	PUNCT
gujaf-340	160	1	yet	yet	ADV
gujaf-340	160	2	,	,	PUNCT
gujaf-340	160	3	diversity	diversity	NOUN
gujaf-340	160	4	can	can	AUX
gujaf-340	160	5	also	also	ADV
gujaf-340	160	6	be	be	AUX
gujaf-340	160	7	quantified	quantify	VERB
gujaf-340	160	8	in	in	ADP
gujaf-340	160	9	terms	term	NOUN
gujaf-340	160	10	of	of	ADP
gujaf-340	160	11	ethnicity	ethnicity	NOUN
gujaf-340	160	12	,	,	PUNCT
gujaf-340	160	13	nationality	nationality	NOUN
gujaf-340	160	14	,	,	PUNCT
gujaf-340	160	15	educational	educational	ADJ
gujaf-340	160	16	background	background	NOUN
gujaf-340	160	17	,	,	PUNCT
gujaf-340	160	18	and	and	CCONJ
gujaf-340	160	19	age	age	NOUN
gujaf-340	160	20	.	.	PUNCT
gujaf-340	161	1	according	accord	VERB
gujaf-340	161	2	to	to	ADP
gujaf-340	161	3	hussain	hussain	PROPN
gujaf-340	161	4	et	et	PROPN
gujaf-340	161	5	al	al	PROPN
gujaf-340	161	6	.	.	PROPN
gujaf-340	161	7	(	(	PUNCT
gujaf-340	161	8	2020	2020	NUM
gujaf-340	161	9	)	)	PUNCT
gujaf-340	161	10	;	;	PUNCT
gujaf-340	161	11	olanrewaju	olanrewaju	PROPN
gujaf-340	161	12	et	et	PROPN
gujaf-340	161	13	al	al	PROPN
gujaf-340	161	14	.	.	PROPN
gujaf-340	161	15	(	(	PUNCT
gujaf-340	161	16	2020	2020	NUM
gujaf-340	161	17	)	)	PUNCT
gujaf-340	161	18	,	,	PUNCT
gujaf-340	161	19	the	the	DET
gujaf-340	161	20	diversity	diversity	NOUN
gujaf-340	161	21	of	of	ADP
gujaf-340	161	22	board	board	NOUN
gujaf-340	161	23	members	member	NOUN
gujaf-340	161	24	’	'	PUNCT
gujaf-340	161	25	nationalities	nationality	NOUN
gujaf-340	161	26	is	be	AUX
gujaf-340	161	27	therefore	therefore	ADV
gujaf-340	161	28	assessed	assess	VERB
gujaf-340	161	29	as	as	ADP
gujaf-340	161	30	the	the	DET
gujaf-340	161	31	proportion	proportion	NOUN
gujaf-340	161	32	of	of	ADP
gujaf-340	161	33	directors	director	NOUN
gujaf-340	161	34	with	with	ADP
gujaf-340	161	35	transnational	transnational	ADJ
gujaf-340	161	36	nationality	nationality	NOUN
gujaf-340	161	37	.	.	PUNCT
gujaf-340	162	1	akinleye	akinleye	PROPN
gujaf-340	162	2	and	and	CCONJ
gujaf-340	162	3	faustina	faustina	PROPN
gujaf-340	162	4	(	(	PUNCT
gujaf-340	162	5	2017	2017	NUM
gujaf-340	162	6	)	)	PUNCT
gujaf-340	162	7	reported	report	VERB
gujaf-340	162	8	that	that	SCONJ
gujaf-340	162	9	the	the	DET
gujaf-340	162	10	growth	growth	NOUN
gujaf-340	162	11	of	of	ADP
gujaf-340	162	12	multinational	multinational	ADJ
gujaf-340	162	13	firms	firm	NOUN
gujaf-340	162	14	in	in	ADP
gujaf-340	162	15	nigeria	nigeria	PROPN
gujaf-340	162	16	has	have	AUX
gujaf-340	162	17	resulted	result	VERB
gujaf-340	162	18	in	in	ADP
gujaf-340	162	19	an	an	DET
gujaf-340	162	20	increase	increase	NOUN
gujaf-340	162	21	in	in	ADP
gujaf-340	162	22	directors	director	NOUN
gujaf-340	162	23	with	with	ADP
gujaf-340	162	24	foreign	foreign	ADJ
gujaf-340	162	25	nationality	nationality	NOUN
gujaf-340	162	26	which	which	PRON
gujaf-340	162	27	translated	translate	VERB
gujaf-340	162	28	to	to	ADP
gujaf-340	162	29	the	the	DET
gujaf-340	162	30	affected	affected	ADJ
gujaf-340	162	31	companies	company	NOUN
gujaf-340	162	32	becoming	become	VERB
gujaf-340	162	33	more	more	ADV
gujaf-340	162	34	conscious	conscious	ADJ
gujaf-340	162	35	in	in	ADP
gujaf-340	162	36	presenting	present	VERB
gujaf-340	162	37	annual	annual	ADJ
gujaf-340	162	38	reports	report	NOUN
gujaf-340	162	39	that	that	PRON
gujaf-340	162	40	is	be	AUX
gujaf-340	162	41	all	all	PRON
gujaf-340	162	42	inclusive	inclusive	ADJ
gujaf-340	162	43	for	for	ADP
gujaf-340	162	44	the	the	DET
gujaf-340	162	45	broader	broad	ADJ
gujaf-340	162	46	financial	financial	ADJ
gujaf-340	162	47	,	,	PUNCT
gujaf-340	162	48	social	social	ADJ
gujaf-340	162	49	and	and	CCONJ
gujaf-340	162	50	environmental	environmental	ADJ
gujaf-340	162	51	.	.	PUNCT
gujaf-340	163	1	olanrewaju	olanrewaju	PROPN
gujaf-340	163	2	et	et	PROPN
gujaf-340	163	3	al	al	PROPN
gujaf-340	163	4	.	.	PROPN
gujaf-340	164	1	(	(	PUNCT
gujaf-340	164	2	2020	2020	NUM
gujaf-340	164	3	)	)	PUNCT
gujaf-340	164	4	investigated	investigate	VERB
gujaf-340	164	5	the	the	DET
gujaf-340	164	6	impact	impact	NOUN
gujaf-340	164	7	of	of	ADP
gujaf-340	164	8	board	board	NOUN
gujaf-340	164	9	diversity	diversity	NOUN
gujaf-340	164	10	on	on	ADP
gujaf-340	164	11	corporate	corporate	ADJ
gujaf-340	164	12	social	social	ADJ
gujaf-340	164	13	responsibility	responsibility	NOUN
gujaf-340	164	14	of	of	ADP
gujaf-340	164	15	listed	list	VERB
gujaf-340	164	16	oil	oil	NOUN
gujaf-340	164	17	firms	firm	NOUN
gujaf-340	164	18	in	in	ADP
gujaf-340	164	19	nigeria	nigeria	PROPN
gujaf-340	164	20	using	use	VERB
gujaf-340	164	21	data	datum	NOUN
gujaf-340	164	22	obtained	obtain	VERB
gujaf-340	164	23	from	from	ADP
gujaf-340	164	24	annual	annual	ADJ
gujaf-340	164	25	report	report	NOUN
gujaf-340	164	26	of	of	ADP
gujaf-340	164	27	eight	eight	NUM
gujaf-340	164	28	(	(	PUNCT
gujaf-340	164	29	8)	8)	NUM
gujaf-340	164	30	listed	list	VERB
gujaf-340	164	31	oil	oil	NOUN
gujaf-340	164	32	and	and	CCONJ
gujaf-340	164	33	gas	gas	NOUN
gujaf-340	164	34	firms	firm	NOUN
gujaf-340	164	35	of	of	ADP
gujaf-340	164	36	nigeria	nigeria	PROPN
gujaf-340	164	37	exchange	exchange	PROPN
gujaf-340	164	38	group	group	PROPN
gujaf-340	164	39	(	(	PUNCT
gujaf-340	164	40	neg	neg	PROPN
gujaf-340	164	41	)	)	PUNCT
gujaf-340	164	42	from	from	ADP
gujaf-340	164	43	2012	2012	NUM
gujaf-340	164	44	to	to	ADP
gujaf-340	164	45	2018	2018	NUM
gujaf-340	164	46	.	.	PUNCT
gujaf-340	165	1	a	a	DET
gujaf-340	165	2	panel	panel	NOUN
gujaf-340	165	3	corrected	correct	VERB
gujaf-340	165	4	standard	standard	ADJ
gujaf-340	165	5	error	error	NOUN
gujaf-340	165	6	(	(	PUNCT
gujaf-340	165	7	plse	plse	ADJ
gujaf-340	165	8	)	)	PUNCT
gujaf-340	165	9	regression	regression	NOUN
gujaf-340	165	10	was	be	AUX
gujaf-340	165	11	used	use	VERB
gujaf-340	165	12	as	as	ADP
gujaf-340	165	13	a	a	DET
gujaf-340	165	14	technique	technique	NOUN
gujaf-340	165	15	of	of	ADP
gujaf-340	165	16	data	datum	NOUN
gujaf-340	165	17	analysis	analysis	NOUN
gujaf-340	165	18	.	.	PUNCT
gujaf-340	166	1	findings	finding	NOUN
gujaf-340	166	2	from	from	ADP
gujaf-340	166	3	the	the	DET
gujaf-340	166	4	study	study	NOUN
gujaf-340	166	5	revealed	reveal	VERB
gujaf-340	166	6	a	a	DET
gujaf-340	166	7	significant	significant	ADJ
gujaf-340	166	8	positive	positive	ADJ
gujaf-340	166	9	impact	impact	NOUN
gujaf-340	166	10	between	between	ADP
gujaf-340	166	11	board	board	NOUN
gujaf-340	166	12	nationality	nationality	NOUN
gujaf-340	166	13	diversity	diversity	NOUN
gujaf-340	166	14	and	and	CCONJ
gujaf-340	166	15	corporate	corporate	ADJ
gujaf-340	166	16	social	social	ADJ
gujaf-340	166	17	responsibility	responsibility	NOUN
gujaf-340	166	18	..	..	PUNCT
gujaf-340	167	1	the	the	DET
gujaf-340	167	2	study	study	NOUN
gujaf-340	167	3	however	however	ADV
gujaf-340	167	4	focused	focus	VERB
gujaf-340	167	5	on	on	ADP
gujaf-340	167	6	corporate	corporate	ADJ
gujaf-340	167	7	social	social	ADJ
gujaf-340	167	8	responsibility	responsibility	NOUN
gujaf-340	167	9	of	of	ADP
gujaf-340	167	10	companies	company	NOUN
gujaf-340	167	11	operating	operate	VERB
gujaf-340	167	12	in	in	ADP
gujaf-340	167	13	the	the	DET
gujaf-340	167	14	oil	oil	NOUN
gujaf-340	167	15	and	and	CCONJ
gujaf-340	167	16	gas	gas	NOUN
gujaf-340	167	17	sector	sector	NOUN
gujaf-340	167	18	of	of	ADP
gujaf-340	167	19	nigerian	nigerian	ADJ
gujaf-340	167	20	economy	economy	NOUN
gujaf-340	167	21	,	,	PUNCT
gujaf-340	167	22	however	however	ADV
gujaf-340	167	23	,	,	PUNCT
gujaf-340	167	24	conducting	conduct	VERB
gujaf-340	167	25	a	a	DET
gujaf-340	167	26	study	study	NOUN
gujaf-340	167	27	on	on	ADP
gujaf-340	167	28	endc	endc	NOUN
gujaf-340	167	29	of	of	ADP
gujaf-340	167	30	the	the	DET
gujaf-340	167	31	entire	entire	ADJ
gujaf-340	167	32	listed	list	VERB
gujaf-340	167	33	nigerian	nigerian	ADJ
gujaf-340	167	34	companies	company	NOUN
gujaf-340	167	35	using	use	VERB
gujaf-340	167	36	gri	gri	PROPN
gujaf-340	167	37	may	may	AUX
gujaf-340	167	38	provide	provide	VERB
gujaf-340	167	39	a	a	DET
gujaf-340	167	40	more	more	ADV
gujaf-340	167	41	favorable	favorable	ADJ
gujaf-340	167	42	findings	finding	NOUN
gujaf-340	167	43	.	.	PUNCT
gujaf-340	168	1	mirza	mirza	PROPN
gujaf-340	168	2	et	et	PROPN
gujaf-340	168	3	al	al	PROPN
gujaf-340	168	4	.	.	PROPN
gujaf-340	168	5	(	(	PUNCT
gujaf-340	168	6	2020	2020	NUM
gujaf-340	168	7	)	)	PUNCT
gujaf-340	168	8	examined	examine	VERB
gujaf-340	168	9	whether	whether	SCONJ
gujaf-340	168	10	the	the	DET
gujaf-340	168	11	diversity	diversity	NOUN
gujaf-340	168	12	of	of	ADP
gujaf-340	168	13	the	the	DET
gujaf-340	168	14	members	member	NOUN
gujaf-340	168	15	of	of	ADP
gujaf-340	168	16	the	the	DET
gujaf-340	168	17	board	board	NOUN
gujaf-340	168	18	of	of	ADP
gujaf-340	168	19	directors	director	NOUN
gujaf-340	168	20	including	include	VERB
gujaf-340	168	21	nationality	nationality	NOUN
gujaf-340	168	22	,	,	PUNCT
gujaf-340	168	23	moderates	moderate	VERB
gujaf-340	168	24	the	the	DET
gujaf-340	168	25	relationship	relationship	NOUN
gujaf-340	168	26	between	between	ADP
gujaf-340	168	27	the	the	DET
gujaf-340	168	28	corporate	corporate	ADJ
gujaf-340	168	29	governance	governance	NOUN
gujaf-340	168	30	and	and	CCONJ
gujaf-340	168	31	investment	investment	NOUN
gujaf-340	168	32	decisions	decision	NOUN
gujaf-340	168	33	.	.	PUNCT
gujaf-340	169	1	findings	finding	NOUN
gujaf-340	169	2	from	from	ADP
gujaf-340	169	3	the	the	DET
gujaf-340	169	4	study	study	NOUN
gujaf-340	169	5	showed	show	VERB
gujaf-340	169	6	that	that	SCONJ
gujaf-340	169	7	board	board	NOUN
gujaf-340	169	8	nationality	nationality	NOUN
gujaf-340	169	9	significantly	significantly	ADV
gujaf-340	169	10	moderate	moderate	VERB
gujaf-340	169	11	the	the	DET
gujaf-340	169	12	relationship	relationship	NOUN
gujaf-340	169	13	between	between	ADP
gujaf-340	169	14	governance	governance	NOUN
gujaf-340	169	15	and	and	CCONJ
gujaf-340	169	16	investment	investment	NOUN
gujaf-340	169	17	decision	decision	NOUN
gujaf-340	169	18	.	.	PUNCT
gujaf-340	170	1	the	the	DET
gujaf-340	170	2	study	study	NOUN
gujaf-340	170	3	concentrated	concentrate	VERB
gujaf-340	170	4	on	on	ADP
gujaf-340	170	5	the	the	DET
gujaf-340	170	6	moderating	moderate	VERB
gujaf-340	170	7	role	role	NOUN
gujaf-340	170	8	of	of	ADP
gujaf-340	170	9	board	board	NOUN
gujaf-340	170	10	nationality	nationality	NOUN
gujaf-340	170	11	not	not	PART
gujaf-340	170	12	as	as	ADP
gujaf-340	170	13	an	an	DET
gujaf-340	170	14	independent	independent	ADJ
gujaf-340	170	15	variable	variable	NOUN
gujaf-340	170	16	of	of	ADP
gujaf-340	170	17	the	the	DET
gujaf-340	170	18	study	study	NOUN
gujaf-340	170	19	.	.	PUNCT
gujaf-340	171	1	examining	examine	VERB
gujaf-340	171	2	the	the	DET
gujaf-340	171	3	nexus	nexus	NOUN
gujaf-340	171	4	between	between	ADP
gujaf-340	171	5	the	the	DET
gujaf-340	171	6	board	board	NOUN
gujaf-340	171	7	nationality	nationality	NOUN
gujaf-340	171	8	and	and	CCONJ
gujaf-340	171	9	environmental	environmental	ADJ
gujaf-340	171	10	disclosure	disclosure	NOUN
gujaf-340	171	11	in	in	ADP
gujaf-340	171	12	the	the	DET
gujaf-340	171	13	nigerian	nigerian	ADJ
gujaf-340	171	14	context	context	NOUN
gujaf-340	171	15	may	may	AUX
gujaf-340	171	16	yield	yield	VERB
gujaf-340	171	17	a	a	DET
gujaf-340	171	18	more	more	ADV
gujaf-340	171	19	reliable	reliable	ADJ
gujaf-340	171	20	result	result	NOUN
gujaf-340	171	21	which	which	PRON
gujaf-340	171	22	will	will	AUX
gujaf-340	171	23	add	add	VERB
gujaf-340	171	24	to	to	ADP
gujaf-340	171	25	the	the	DET
gujaf-340	171	26	existing	exist	VERB
gujaf-340	171	27	body	body	NOUN
gujaf-340	171	28	of	of	ADP
gujaf-340	171	29	knowledge	knowledge	NOUN
gujaf-340	171	30	.	.	PUNCT
gujaf-340	172	1	gusau	gusau	ADJ
gujaf-340	172	2	journal	journal	PROPN
gujaf-340	172	3	of	of	ADP
gujaf-340	172	4	accounting	accounting	NOUN
gujaf-340	172	5	and	and	CCONJ
gujaf-340	172	6	finance	finance	NOUN
gujaf-340	172	7	,	,	PUNCT
gujaf-340	172	8	vol	vol	NOUN
gujaf-340	172	9	.	.	PROPN
gujaf-340	172	10	5	5	NUM
gujaf-340	172	11	,	,	PUNCT
gujaf-340	172	12	issue	issue	NOUN
gujaf-340	172	13	2	2	NUM
gujaf-340	172	14	,	,	PUNCT
gujaf-340	172	15	october	october	PROPN
gujaf-340	172	16	,	,	PUNCT
gujaf-340	172	17	2024	2024	NUM
gujaf-340	172	18	239	239	NUM
gujaf-340	172	19	naveed	naveed	NOUN
gujaf-340	172	20	et	et	PROPN
gujaf-340	172	21	al	al	PROPN
gujaf-340	172	22	.	.	PROPN
gujaf-340	172	23	(	(	PUNCT
gujaf-340	172	24	2021	2021	NUM
gujaf-340	172	25	)	)	PUNCT
gujaf-340	172	26	investigated	investigate	VERB
gujaf-340	172	27	the	the	DET
gujaf-340	172	28	nexus	nexus	NOUN
gujaf-340	172	29	between	between	ADP
gujaf-340	172	30	board	board	NOUN
gujaf-340	172	31	gender	gender	NOUN
gujaf-340	172	32	diversity	diversity	NOUN
gujaf-340	172	33	and	and	CCONJ
gujaf-340	172	34	corporate	corporate	ADJ
gujaf-340	172	35	social	social	ADJ
gujaf-340	172	36	performance	performance	NOUN
gujaf-340	172	37	in	in	ADP
gujaf-340	172	38	different	different	ADJ
gujaf-340	172	39	industries	industry	NOUN
gujaf-340	172	40	across	across	ADP
gujaf-340	172	41	china	china	PROPN
gujaf-340	172	42	.	.	PUNCT
gujaf-340	173	1	the	the	DET
gujaf-340	173	2	study	study	NOUN
gujaf-340	173	3	used	use	VERB
gujaf-340	173	4	ols	ol	NOUN
gujaf-340	173	5	regression	regression	NOUN
gujaf-340	173	6	models	model	NOUN
gujaf-340	173	7	to	to	PART
gujaf-340	173	8	analyze	analyze	VERB
gujaf-340	173	9	the	the	DET
gujaf-340	173	10	data	datum	NOUN
gujaf-340	173	11	of	of	ADP
gujaf-340	173	12	chinese	chinese	ADJ
gujaf-340	173	13	industries	industry	NOUN
gujaf-340	173	14	covering	cover	VERB
gujaf-340	173	15	the	the	DET
gujaf-340	173	16	period	period	NOUN
gujaf-340	173	17	2009	2009	NUM
gujaf-340	173	18	to	to	ADP
gujaf-340	173	19	2015	2015	NUM
gujaf-340	173	20	.	.	PUNCT
gujaf-340	174	1	board	board	NOUN
gujaf-340	174	2	gender	gender	NOUN
gujaf-340	174	3	diversity	diversity	NOUN
gujaf-340	174	4	(	(	PUNCT
gujaf-340	174	5	bgd	bgd	NOUN
gujaf-340	174	6	)	)	PUNCT
gujaf-340	174	7	stimulates	stimulate	VERB
gujaf-340	174	8	corporate	corporate	ADJ
gujaf-340	174	9	social	social	ADJ
gujaf-340	174	10	performance	performance	NOUN
gujaf-340	174	11	(	(	PUNCT
gujaf-340	174	12	csp	csp	PROPN
gujaf-340	174	13	)	)	PUNCT
gujaf-340	174	14	of	of	ADP
gujaf-340	174	15	firms	firm	NOUN
gujaf-340	174	16	with	with	ADP
gujaf-340	174	17	environmental	environmental	ADJ
gujaf-340	174	18	and	and	CCONJ
gujaf-340	174	19	social	social	ADJ
gujaf-340	174	20	risk	risk	NOUN
gujaf-340	174	21	exposure	exposure	NOUN
gujaf-340	174	22	.	.	PUNCT
gujaf-340	175	1	the	the	DET
gujaf-340	175	2	overall	overall	ADJ
gujaf-340	175	3	result	result	NOUN
gujaf-340	175	4	shows	show	VERB
gujaf-340	175	5	a	a	DET
gujaf-340	175	6	positive	positive	ADJ
gujaf-340	175	7	effect	effect	NOUN
gujaf-340	175	8	of	of	ADP
gujaf-340	175	9	bgd	bgd	NOUN
gujaf-340	175	10	on	on	ADP
gujaf-340	175	11	prorate	prorate	ADJ
gujaf-340	175	12	social	social	ADJ
gujaf-340	175	13	performance	performance	NOUN
gujaf-340	175	14	.	.	PUNCT
gujaf-340	176	1	the	the	DET
gujaf-340	176	2	findings	finding	NOUN
gujaf-340	176	3	imply	imply	VERB
gujaf-340	176	4	that	that	SCONJ
gujaf-340	176	5	bgd	bgd	NOUN
gujaf-340	176	6	can	can	AUX
gujaf-340	176	7	mitigate	mitigate	VERB
gujaf-340	176	8	the	the	DET
gujaf-340	176	9	esg	esg	NOUN
gujaf-340	176	10	risk	risk	NOUN
gujaf-340	176	11	exposure	exposure	NOUN
gujaf-340	176	12	in	in	ADP
gujaf-340	176	13	terms	term	NOUN
gujaf-340	176	14	of	of	ADP
gujaf-340	176	15	enhancing	enhance	VERB
gujaf-340	176	16	the	the	DET
gujaf-340	176	17	csp	csp	PROPN
gujaf-340	176	18	and	and	CCONJ
gujaf-340	176	19	the	the	DET
gujaf-340	176	20	advantage	advantage	NOUN
gujaf-340	176	21	can	can	AUX
gujaf-340	176	22	be	be	AUX
gujaf-340	176	23	transpired	transpire	VERB
gujaf-340	176	24	with	with	ADP
gujaf-340	176	25	the	the	DET
gujaf-340	176	26	inclusion	inclusion	NOUN
gujaf-340	176	27	of	of	ADP
gujaf-340	176	28	even	even	ADV
gujaf-340	176	29	one	one	NUM
gujaf-340	176	30	female	female	ADJ
gujaf-340	176	31	director	director	NOUN
gujaf-340	176	32	(	(	PUNCT
gujaf-340	176	33	independent	independent	ADJ
gujaf-340	176	34	or	or	CCONJ
gujaf-340	176	35	executive	executive	ADJ
gujaf-340	176	36	)	)	PUNCT
gujaf-340	176	37	to	to	ADP
gujaf-340	176	38	the	the	DET
gujaf-340	176	39	board	board	NOUN
gujaf-340	176	40	.	.	PUNCT
gujaf-340	177	1	the	the	DET
gujaf-340	177	2	study	study	NOUN
gujaf-340	177	3	concentrated	concentrate	VERB
gujaf-340	177	4	only	only	ADV
gujaf-340	177	5	on	on	ADP
gujaf-340	177	6	the	the	DET
gujaf-340	177	7	effect	effect	NOUN
gujaf-340	177	8	of	of	ADP
gujaf-340	177	9	board	board	NOUN
gujaf-340	177	10	gender	gender	NOUN
gujaf-340	177	11	diversity	diversity	NOUN
gujaf-340	177	12	on	on	ADP
gujaf-340	177	13	corporate	corporate	ADJ
gujaf-340	177	14	social	social	ADJ
gujaf-340	177	15	responsibility	responsibility	NOUN
gujaf-340	177	16	aspect	aspect	NOUN
gujaf-340	177	17	neglecting	neglect	VERB
gujaf-340	177	18	the	the	DET
gujaf-340	177	19	nationality	nationality	NOUN
gujaf-340	177	20	aspect	aspect	NOUN
gujaf-340	177	21	of	of	ADP
gujaf-340	177	22	diversity	diversity	NOUN
gujaf-340	177	23	on	on	ADP
gujaf-340	177	24	environmental	environmental	ADJ
gujaf-340	177	25	disclosure	disclosure	NOUN
gujaf-340	177	26	despite	despite	SCONJ
gujaf-340	177	27	the	the	DET
gujaf-340	177	28	importance	importance	NOUN
gujaf-340	177	29	of	of	ADP
gujaf-340	177	30	environmental	environmental	ADJ
gujaf-340	177	31	performance	performance	NOUN
gujaf-340	177	32	to	to	ADP
gujaf-340	177	33	both	both	DET
gujaf-340	177	34	community	community	NOUN
gujaf-340	177	35	and	and	CCONJ
gujaf-340	177	36	companies	company	NOUN
gujaf-340	177	37	.	.	PUNCT
gujaf-340	178	1	examining	examine	VERB
gujaf-340	178	2	the	the	DET
gujaf-340	178	3	nexus	nexus	NOUN
gujaf-340	178	4	of	of	ADP
gujaf-340	178	5	board	board	NOUN
gujaf-340	178	6	nationality	nationality	NOUN
gujaf-340	178	7	and	and	CCONJ
gujaf-340	178	8	environmental	environmental	ADJ
gujaf-340	178	9	disclosure	disclosure	NOUN
gujaf-340	178	10	among	among	ADP
gujaf-340	178	11	nigerian	nigerian	ADJ
gujaf-340	178	12	listed	list	VERB
gujaf-340	178	13	firm	firm	NOUN
gujaf-340	178	14	will	will	AUX
gujaf-340	178	15	add	add	VERB
gujaf-340	178	16	to	to	ADP
gujaf-340	178	17	more	more	ADJ
gujaf-340	178	18	flesh	flesh	NOUN
gujaf-340	178	19	to	to	ADP
gujaf-340	178	20	the	the	DET
gujaf-340	178	21	existing	exist	VERB
gujaf-340	178	22	literature	literature	NOUN
gujaf-340	178	23	of	of	ADP
gujaf-340	178	24	the	the	DET
gujaf-340	178	25	subject	subject	NOUN
gujaf-340	178	26	matter	matter	NOUN
gujaf-340	178	27	.	.	PUNCT
gujaf-340	179	1	also	also	ADV
gujaf-340	179	2	,	,	PUNCT
gujaf-340	179	3	odum	odum	PROPN
gujaf-340	179	4	(	(	PUNCT
gujaf-340	179	5	2023	2023	NUM
gujaf-340	179	6	)	)	PUNCT
gujaf-340	179	7	revealed	reveal	VERB
gujaf-340	179	8	a	a	DET
gujaf-340	179	9	significant	significant	ADJ
gujaf-340	179	10	direct	direct	ADJ
gujaf-340	179	11	impact	impact	NOUN
gujaf-340	179	12	of	of	ADP
gujaf-340	179	13	board	board	NOUN
gujaf-340	179	14	nationality	nationality	NOUN
gujaf-340	179	15	diversity	diversity	NOUN
gujaf-340	179	16	on	on	ADP
gujaf-340	179	17	endc	endc	NOUN
gujaf-340	179	18	.	.	PUNCT
gujaf-340	180	1	in	in	ADP
gujaf-340	180	2	line	line	NOUN
gujaf-340	180	3	with	with	ADP
gujaf-340	180	4	the	the	DET
gujaf-340	180	5	foregoing	forego	VERB
gujaf-340	180	6	arguments	argument	NOUN
gujaf-340	180	7	,	,	PUNCT
gujaf-340	180	8	the	the	DET
gujaf-340	180	9	study	study	NOUN
gujaf-340	180	10	hypotheses	hypothesis	NOUN
gujaf-340	180	11	is	be	AUX
gujaf-340	180	12	that	that	SCONJ
gujaf-340	180	13	;	;	PUNCT
gujaf-340	180	14	h3	h3	NOUN
gujaf-340	180	15	board	board	NOUN
gujaf-340	180	16	nationality	nationality	NOUN
gujaf-340	180	17	has	have	VERB
gujaf-340	180	18	a	a	DET
gujaf-340	180	19	direct	direct	ADJ
gujaf-340	180	20	significant	significant	ADJ
gujaf-340	180	21	influence	influence	NOUN
gujaf-340	180	22	on	on	ADP
gujaf-340	180	23	endc	endc	NOUN
gujaf-340	180	24	.	.	PUNCT
gujaf-340	181	1	board	board	NOUN
gujaf-340	181	2	independence	independence	NOUN
gujaf-340	181	3	and	and	CCONJ
gujaf-340	181	4	environmental	environmental	ADJ
gujaf-340	181	5	disclosure	disclosure	NOUN
gujaf-340	181	6	the	the	DET
gujaf-340	181	7	amended	amend	VERB
gujaf-340	181	8	company	company	NOUN
gujaf-340	181	9	and	and	CCONJ
gujaf-340	181	10	allied	ally	VERB
gujaf-340	181	11	matters	matter	NOUN
gujaf-340	181	12	act	act	VERB
gujaf-340	181	13	(	(	PUNCT
gujaf-340	181	14	cama	cama	NOUN
gujaf-340	181	15	)	)	PUNCT
gujaf-340	181	16	2020	2020	NUM
gujaf-340	181	17	mandates	mandate	NOUN
gujaf-340	181	18	listed	list	VERB
gujaf-340	181	19	companies	company	NOUN
gujaf-340	181	20	in	in	ADP
gujaf-340	181	21	nigeria	nigeria	PROPN
gujaf-340	181	22	to	to	PART
gujaf-340	181	23	appoint	appoint	VERB
gujaf-340	181	24	a	a	DET
gujaf-340	181	25	minimum	minimum	NOUN
gujaf-340	181	26	of	of	ADP
gujaf-340	181	27	3	3	NUM
gujaf-340	181	28	independent	independent	ADJ
gujaf-340	181	29	directors	director	NOUN
gujaf-340	181	30	while	while	SCONJ
gujaf-340	181	31	the	the	DET
gujaf-340	181	32	security	security	NOUN
gujaf-340	181	33	and	and	CCONJ
gujaf-340	181	34	exchange	exchange	PROPN
gujaf-340	181	35	commission	commission	PROPN
gujaf-340	181	36	(	(	PUNCT
gujaf-340	181	37	sec	sec	PROPN
gujaf-340	181	38	)	)	PUNCT
gujaf-340	181	39	advises	advise	VERB
gujaf-340	181	40	a	a	DET
gujaf-340	181	41	board	board	NOUN
gujaf-340	181	42	composition	composition	NOUN
gujaf-340	181	43	of	of	ADP
gujaf-340	181	44	at	at	ADV
gujaf-340	181	45	least	least	ADV
gujaf-340	181	46	5	5	NUM
gujaf-340	181	47	members	member	NOUN
gujaf-340	181	48	comprising	comprise	VERB
gujaf-340	181	49	a	a	DET
gujaf-340	181	50	balance	balance	NOUN
gujaf-340	181	51	of	of	ADP
gujaf-340	181	52	executive	executive	ADJ
gujaf-340	181	53	and	and	CCONJ
gujaf-340	181	54	non	non	ADJ
gujaf-340	181	55	-	-	ADJ
gujaf-340	181	56	executive	executive	ADJ
gujaf-340	181	57	directors	director	NOUN
gujaf-340	181	58	,	,	PUNCT
gujaf-340	181	59	with	with	ADP
gujaf-340	181	60	a	a	DET
gujaf-340	181	61	stipulation	stipulation	NOUN
gujaf-340	181	62	that	that	SCONJ
gujaf-340	181	63	non	non	ADJ
gujaf-340	181	64	-	-	ADJ
gujaf-340	181	65	executive	executive	ADJ
gujaf-340	181	66	directors	director	NOUN
gujaf-340	181	67	should	should	AUX
gujaf-340	181	68	outnumber	outnumber	VERB
gujaf-340	181	69	the	the	DET
gujaf-340	181	70	executive	executive	ADJ
gujaf-340	181	71	directors	director	NOUN
gujaf-340	181	72	and	and	CCONJ
gujaf-340	181	73	a	a	DET
gujaf-340	181	74	minimum	minimum	NOUN
gujaf-340	181	75	of	of	ADP
gujaf-340	181	76	one	one	NUM
gujaf-340	181	77	independent	independent	ADJ
gujaf-340	181	78	director	director	NOUN
gujaf-340	181	79	is	be	AUX
gujaf-340	181	80	required	require	VERB
gujaf-340	181	81	in	in	ADP
gujaf-340	181	82	the	the	DET
gujaf-340	181	83	board	board	NOUN
gujaf-340	181	84	.	.	PUNCT
gujaf-340	182	1	olayinka	olayinka	PROPN
gujaf-340	182	2	(	(	PUNCT
gujaf-340	182	3	2022	2022	NUM
gujaf-340	182	4	)	)	PUNCT
gujaf-340	182	5	examined	examine	VERB
gujaf-340	182	6	the	the	DET
gujaf-340	182	7	effect	effect	NOUN
gujaf-340	182	8	of	of	ADP
gujaf-340	182	9	corporate	corporate	ADJ
gujaf-340	182	10	transparency	transparency	NOUN
gujaf-340	182	11	and	and	CCONJ
gujaf-340	182	12	sustainability	sustainability	NOUN
gujaf-340	182	13	reporting	reporting	NOUN
gujaf-340	182	14	in	in	ADP
gujaf-340	182	15	nigeria	nigeria	PROPN
gujaf-340	182	16	using	use	VERB
gujaf-340	182	17	169	169	NUM
gujaf-340	182	18	listed	list	VERB
gujaf-340	182	19	companies	company	NOUN
gujaf-340	182	20	on	on	ADP
gujaf-340	182	21	the	the	DET
gujaf-340	182	22	nigerian	nigerian	ADJ
gujaf-340	182	23	exchange	exchange	NOUN
gujaf-340	182	24	group	group	NOUN
gujaf-340	182	25	(	(	PUNCT
gujaf-340	182	26	neg	neg	PROPN
gujaf-340	182	27	)	)	PUNCT
gujaf-340	182	28	as	as	ADP
gujaf-340	182	29	of	of	ADP
gujaf-340	182	30	december	december	PROPN
gujaf-340	182	31	31	31	NUM
gujaf-340	182	32	,	,	PUNCT
gujaf-340	182	33	2019	2019	NUM
gujaf-340	182	34	as	as	ADP
gujaf-340	182	35	the	the	DET
gujaf-340	182	36	study	study	NOUN
gujaf-340	182	37	's	's	PART
gujaf-340	182	38	population	population	NOUN
gujaf-340	182	39	with	with	ADP
gujaf-340	182	40	an	an	DET
gujaf-340	182	41	ex	ex	NOUN
gujaf-340	182	42	-	-	ADJ
gujaf-340	182	43	post	post	ADJ
gujaf-340	182	44	facto	facto	X
gujaf-340	182	45	design	design	NOUN
gujaf-340	182	46	.	.	PUNCT
gujaf-340	183	1	a	a	DET
gujaf-340	183	2	sample	sample	NOUN
gujaf-340	183	3	of	of	ADP
gujaf-340	183	4	42	42	NUM
gujaf-340	183	5	quoted	quote	VERB
gujaf-340	183	6	firms	firm	NOUN
gujaf-340	183	7	were	be	AUX
gujaf-340	183	8	systematically	systematically	ADV
gujaf-340	183	9	chosen	choose	VERB
gujaf-340	183	10	through	through	ADP
gujaf-340	183	11	stratified	stratified	ADJ
gujaf-340	183	12	and	and	CCONJ
gujaf-340	183	13	purposive	purposive	ADJ
gujaf-340	183	14	sampling	sampling	NOUN
gujaf-340	183	15	techniques	technique	NOUN
gujaf-340	183	16	for	for	ADP
gujaf-340	183	17	a	a	DET
gujaf-340	183	18	period	period	NOUN
gujaf-340	183	19	of	of	ADP
gujaf-340	183	20	ten	ten	NUM
gujaf-340	183	21	(	(	PUNCT
gujaf-340	183	22	10	10	NUM
gujaf-340	183	23	)	)	PUNCT
gujaf-340	183	24	years	year	NOUN
gujaf-340	183	25	;	;	PUNCT
gujaf-340	183	26	2010	2010	NUM
gujaf-340	183	27	to	to	ADP
gujaf-340	183	28	2019	2019	NUM
gujaf-340	183	29	,	,	PUNCT
gujaf-340	183	30	all	all	DET
gujaf-340	183	31	inclusive	inclusive	ADJ
gujaf-340	183	32	.	.	PUNCT
gujaf-340	184	1	the	the	DET
gujaf-340	184	2	study	study	NOUN
gujaf-340	184	3	utilized	utilize	VERB
gujaf-340	184	4	secondary	secondary	ADJ
gujaf-340	184	5	data	datum	NOUN
gujaf-340	184	6	obtained	obtain	VERB
gujaf-340	184	7	from	from	ADP
gujaf-340	184	8	published	publish	VERB
gujaf-340	184	9	audited	audit	VERB
gujaf-340	184	10	annual	annual	ADJ
gujaf-340	184	11	reports	report	NOUN
gujaf-340	184	12	and	and	CCONJ
gujaf-340	184	13	accounts	account	NOUN
gujaf-340	184	14	.	.	PUNCT
gujaf-340	185	1	the	the	DET
gujaf-340	185	2	result	result	NOUN
gujaf-340	185	3	derived	derive	VERB
gujaf-340	185	4	from	from	ADP
gujaf-340	185	5	the	the	DET
gujaf-340	185	6	multiple	multiple	ADJ
gujaf-340	185	7	regression	regression	NOUN
gujaf-340	185	8	analysis	analysis	NOUN
gujaf-340	185	9	shows	show	VERB
gujaf-340	185	10	that	that	SCONJ
gujaf-340	185	11	board	board	NOUN
gujaf-340	185	12	independence	independence	NOUN
gujaf-340	185	13	has	have	VERB
gujaf-340	185	14	positive	positive	ADJ
gujaf-340	185	15	and	and	CCONJ
gujaf-340	185	16	significant	significant	ADJ
gujaf-340	185	17	effect	effect	NOUN
gujaf-340	185	18	on	on	ADP
gujaf-340	185	19	sustainability	sustainability	NOUN
gujaf-340	185	20	reporting	reporting	NOUN
gujaf-340	185	21	of	of	ADP
gujaf-340	185	22	listed	list	VERB
gujaf-340	185	23	firms	firm	NOUN
gujaf-340	185	24	in	in	ADP
gujaf-340	185	25	nigeria	nigeria	PROPN
gujaf-340	185	26	.	.	PUNCT
gujaf-340	186	1	even	even	ADV
gujaf-340	186	2	though	though	ADV
gujaf-340	186	3	,	,	PUNCT
gujaf-340	186	4	the	the	DET
gujaf-340	186	5	study	study	NOUN
gujaf-340	186	6	has	have	VERB
gujaf-340	186	7	some	some	DET
gujaf-340	186	8	limitation	limitation	NOUN
gujaf-340	186	9	as	as	SCONJ
gujaf-340	186	10	sustainability	sustainability	NOUN
gujaf-340	186	11	reporting	reporting	NOUN
gujaf-340	186	12	was	be	AUX
gujaf-340	186	13	used	use	VERB
gujaf-340	186	14	to	to	PART
gujaf-340	186	15	describe	describe	VERB
gujaf-340	186	16	the	the	DET
gujaf-340	186	17	dependent	dependent	ADJ
gujaf-340	186	18	variable	variable	NOUN
gujaf-340	186	19	of	of	ADP
gujaf-340	186	20	the	the	DET
gujaf-340	186	21	study	study	NOUN
gujaf-340	186	22	.	.	PUNCT
gujaf-340	187	1	if	if	SCONJ
gujaf-340	187	2	endc	endc	NOUN
gujaf-340	187	3	will	will	AUX
gujaf-340	187	4	be	be	AUX
gujaf-340	187	5	considered	consider	VERB
gujaf-340	187	6	as	as	ADP
gujaf-340	187	7	the	the	DET
gujaf-340	187	8	dependent	dependent	ADJ
gujaf-340	187	9	variable	variable	NOUN
gujaf-340	187	10	,	,	PUNCT
gujaf-340	187	11	the	the	DET
gujaf-340	187	12	gap	gap	NOUN
gujaf-340	187	13	identified	identify	VERB
gujaf-340	187	14	could	could	AUX
gujaf-340	187	15	have	have	AUX
gujaf-340	187	16	been	be	AUX
gujaf-340	187	17	closed	close	VERB
gujaf-340	187	18	.	.	PUNCT
gujaf-340	188	1	al	al	PROPN
gujaf-340	188	2	amosh	amosh	ADV
gujaf-340	188	3	and	and	CCONJ
gujaf-340	188	4	khatib	khatib	PROPN
gujaf-340	188	5	(	(	PUNCT
gujaf-340	188	6	2022	2022	NUM
gujaf-340	188	7	)	)	PUNCT
gujaf-340	188	8	investigated	investigate	VERB
gujaf-340	188	9	the	the	DET
gujaf-340	188	10	effect	effect	NOUN
gujaf-340	188	11	of	of	ADP
gujaf-340	188	12	board	board	NOUN
gujaf-340	188	13	independence	independence	NOUN
gujaf-340	188	14	on	on	ADP
gujaf-340	188	15	environmental	environmental	ADJ
gujaf-340	188	16	,	,	PUNCT
gujaf-340	188	17	social	social	ADJ
gujaf-340	188	18	,	,	PUNCT
gujaf-340	188	19	and	and	CCONJ
gujaf-340	188	20	governance	governance	NOUN
gujaf-340	188	21	performance	performance	NOUN
gujaf-340	188	22	(	(	PUNCT
gujaf-340	188	23	esg	esg	PROPN
gujaf-340	188	24	)	)	PUNCT
gujaf-340	188	25	.	.	PUNCT
gujaf-340	189	1	the	the	DET
gujaf-340	189	2	study	study	NOUN
gujaf-340	189	3	focused	focus	VERB
gujaf-340	189	4	on	on	ADP
gujaf-340	189	5	jordanian	jordanian	ADJ
gujaf-340	189	6	context	context	NOUN
gujaf-340	189	7	as	as	ADP
gujaf-340	189	8	empirical	empirical	ADJ
gujaf-340	189	9	evidence	evidence	NOUN
gujaf-340	189	10	utilizing	utilize	VERB
gujaf-340	189	11	content	content	NOUN
gujaf-340	189	12	analysis	analysis	NOUN
gujaf-340	189	13	to	to	PART
gujaf-340	189	14	obtain	obtain	VERB
gujaf-340	189	15	information	information	NOUN
gujaf-340	189	16	from	from	ADP
gujaf-340	189	17	the	the	DET
gujaf-340	189	18	yearly	yearly	ADJ
gujaf-340	189	19	financial	financial	ADJ
gujaf-340	189	20	reports	report	NOUN
gujaf-340	189	21	of	of	ADP
gujaf-340	189	22	51	51	NUM
gujaf-340	189	23	jordanian	jordanian	ADJ
gujaf-340	189	24	traded	trade	VERB
gujaf-340	189	25	companies	company	NOUN
gujaf-340	189	26	.	.	PUNCT
gujaf-340	190	1	the	the	DET
gujaf-340	190	2	study	study	NOUN
gujaf-340	190	3	was	be	AUX
gujaf-340	190	4	carried	carry	VERB
gujaf-340	190	5	out	out	ADP
gujaf-340	190	6	from	from	ADP
gujaf-340	190	7	2012	2012	NUM
gujaf-340	190	8	to	to	ADP
gujaf-340	190	9	2019	2019	NUM
gujaf-340	190	10	across	across	ADP
gujaf-340	190	11	an	an	DET
gujaf-340	190	12	eight	eight	NUM
gujaf-340	190	13	-	-	PUNCT
gujaf-340	190	14	year	year	NOUN
gujaf-340	190	15	period	period	NOUN
gujaf-340	190	16	.	.	PUNCT
gujaf-340	191	1	the	the	DET
gujaf-340	191	2	findings	finding	NOUN
gujaf-340	191	3	from	from	ADP
gujaf-340	191	4	the	the	DET
gujaf-340	191	5	study	study	NOUN
gujaf-340	191	6	reveal	reveal	VERB
gujaf-340	191	7	that	that	SCONJ
gujaf-340	191	8	board	board	NOUN
gujaf-340	191	9	independence	independence	NOUN
gujaf-340	191	10	plays	play	VERB
gujaf-340	191	11	an	an	DET
gujaf-340	191	12	influential	influential	ADJ
gujaf-340	191	13	role	role	NOUN
gujaf-340	191	14	in	in	ADP
gujaf-340	191	15	improving	improve	VERB
gujaf-340	191	16	environmental	environmental	ADJ
gujaf-340	191	17	,	,	PUNCT
gujaf-340	191	18	social	social	ADJ
gujaf-340	191	19	,	,	PUNCT
gujaf-340	191	20	and	and	CCONJ
gujaf-340	191	21	governance	governance	NOUN
gujaf-340	191	22	disclosure	disclosure	NOUN
gujaf-340	191	23	quality	quality	NOUN
gujaf-340	191	24	among	among	ADP
gujaf-340	191	25	the	the	DET
gujaf-340	191	26	quoted	quote	VERB
gujaf-340	191	27	companies	company	NOUN
gujaf-340	191	28	in	in	ADP
gujaf-340	191	29	jordan	jordan	PROPN
gujaf-340	191	30	.	.	PUNCT
gujaf-340	192	1	however	however	ADV
gujaf-340	192	2	,	,	PUNCT
gujaf-340	192	3	the	the	DET
gujaf-340	192	4	study	study	NOUN
gujaf-340	192	5	used	use	VERB
gujaf-340	192	6	content	content	NOUN
gujaf-340	192	7	analysis	analysis	NOUN
gujaf-340	192	8	as	as	ADP
gujaf-340	192	9	a	a	DET
gujaf-340	192	10	metrics	metric	NOUN
gujaf-340	192	11	of	of	ADP
gujaf-340	192	12	environmental	environmental	ADJ
gujaf-340	192	13	,	,	PUNCT
gujaf-340	192	14	social	social	ADJ
gujaf-340	192	15	,	,	PUNCT
gujaf-340	192	16	and	and	CCONJ
gujaf-340	192	17	governance	governance	NOUN
gujaf-340	192	18	disclosure	disclosure	NOUN
gujaf-340	192	19	,	,	PUNCT
gujaf-340	192	20	which	which	PRON
gujaf-340	192	21	is	be	AUX
gujaf-340	192	22	biased	bias	VERB
gujaf-340	192	23	,	,	PUNCT
gujaf-340	192	24	undependable	undependable	ADJ
gujaf-340	192	25	,	,	PUNCT
gujaf-340	192	26	and	and	CCONJ
gujaf-340	192	27	misleading	mislead	VERB
gujaf-340	192	28	in	in	ADP
gujaf-340	192	29	portraying	portray	VERB
gujaf-340	192	30	the	the	DET
gujaf-340	192	31	true	true	ADJ
gujaf-340	192	32	measure	measure	NOUN
gujaf-340	192	33	of	of	ADP
gujaf-340	192	34	endc	endc	NOUN
gujaf-340	192	35	.	.	PUNCT
gujaf-340	193	1	in	in	ADP
gujaf-340	193	2	addition	addition	NOUN
gujaf-340	193	3	,	,	PUNCT
gujaf-340	193	4	board	board	NOUN
gujaf-340	193	5	independence	independence	NOUN
gujaf-340	193	6	was	be	AUX
gujaf-340	193	7	used	use	VERB
gujaf-340	193	8	as	as	ADP
gujaf-340	193	9	the	the	DET
gujaf-340	193	10	moderating	moderate	VERB
gujaf-340	193	11	variable	variable	NOUN
gujaf-340	193	12	instead	instead	ADV
gujaf-340	193	13	of	of	ADP
gujaf-340	193	14	an	an	DET
gujaf-340	193	15	explanatory	explanatory	ADJ
gujaf-340	193	16	variable	variable	NOUN
gujaf-340	193	17	.	.	PUNCT
gujaf-340	194	1	if	if	SCONJ
gujaf-340	194	2	board	board	NOUN
gujaf-340	194	3	independence	independence	NOUN
gujaf-340	194	4	and	and	CCONJ
gujaf-340	194	5	gri	gri	PROPN
gujaf-340	194	6	would	would	AUX
gujaf-340	194	7	be	be	AUX
gujaf-340	194	8	employed	employ	VERB
gujaf-340	194	9	as	as	ADP
gujaf-340	194	10	independent	independent	ADJ
gujaf-340	194	11	variables	variable	NOUN
gujaf-340	194	12	and	and	CCONJ
gujaf-340	194	13	measures	measure	NOUN
gujaf-340	194	14	for	for	ADP
gujaf-340	194	15	endc	endc	NOUN
gujaf-340	194	16	,	,	PUNCT
gujaf-340	194	17	respectively	respectively	ADV
gujaf-340	194	18	,	,	PUNCT
gujaf-340	194	19	a	a	DET
gujaf-340	194	20	different	different	ADJ
gujaf-340	194	21	result	result	NOUN
gujaf-340	194	22	could	could	AUX
gujaf-340	194	23	have	have	AUX
gujaf-340	194	24	been	be	AUX
gujaf-340	194	25	obtained	obtain	VERB
gujaf-340	194	26	especially	especially	ADV
gujaf-340	194	27	in	in	ADP
gujaf-340	194	28	the	the	DET
gujaf-340	194	29	nigerian	nigerian	ADJ
gujaf-340	194	30	context	context	NOUN
gujaf-340	194	31	.	.	PUNCT
gujaf-340	195	1	gusau	gusau	PROPN
gujaf-340	195	2	journal	journal	PROPN
gujaf-340	195	3	of	of	ADP
gujaf-340	195	4	accounting	accounting	NOUN
gujaf-340	195	5	and	and	CCONJ
gujaf-340	195	6	finance	finance	NOUN
gujaf-340	195	7	,	,	PUNCT
gujaf-340	195	8	vol	vol	NOUN
gujaf-340	195	9	.	.	PROPN
gujaf-340	195	10	5	5	NUM
gujaf-340	195	11	,	,	PUNCT
gujaf-340	195	12	issue	issue	NOUN
gujaf-340	195	13	2	2	NUM
gujaf-340	195	14	,	,	PUNCT
gujaf-340	195	15	october	october	PROPN
gujaf-340	195	16	,	,	PUNCT
gujaf-340	195	17	2024	2024	NUM
gujaf-340	195	18	240	240	NUM
gujaf-340	195	19	anazonwu	anazonwu	NOUN
gujaf-340	195	20	et	et	PROPN
gujaf-340	195	21	al	al	PROPN
gujaf-340	195	22	.	.	PROPN
gujaf-340	196	1	(	(	PUNCT
gujaf-340	196	2	2018	2018	NUM
gujaf-340	196	3	)	)	PUNCT
gujaf-340	196	4	examined	examine	VERB
gujaf-340	196	5	the	the	DET
gujaf-340	196	6	interconnection	interconnection	NOUN
gujaf-340	196	7	between	between	ADP
gujaf-340	196	8	board	board	NOUN
gujaf-340	196	9	independence	independence	NOUN
gujaf-340	196	10	and	and	CCONJ
gujaf-340	196	11	sustainability	sustainability	NOUN
gujaf-340	196	12	reporting	reporting	NOUN
gujaf-340	196	13	of	of	ADP
gujaf-340	196	14	listed	list	VERB
gujaf-340	196	15	nigerian	nigerian	ADJ
gujaf-340	196	16	manufacturing	manufacturing	NOUN
gujaf-340	196	17	companies	company	NOUN
gujaf-340	196	18	.	.	PUNCT
gujaf-340	197	1	as	as	ADP
gujaf-340	197	2	the	the	DET
gujaf-340	197	3	domain	domain	NOUN
gujaf-340	197	4	of	of	ADP
gujaf-340	197	5	the	the	DET
gujaf-340	197	6	study	study	NOUN
gujaf-340	197	7	,	,	PUNCT
gujaf-340	197	8	the	the	DET
gujaf-340	197	9	selected	select	VERB
gujaf-340	197	10	firms	firm	NOUN
gujaf-340	197	11	were	be	AUX
gujaf-340	197	12	drawn	draw	VERB
gujaf-340	197	13	from	from	ADP
gujaf-340	197	14	the	the	DET
gujaf-340	197	15	conglomerates	conglomerate	NOUN
gujaf-340	197	16	,	,	PUNCT
gujaf-340	197	17	consumer	consumer	NOUN
gujaf-340	197	18	,	,	PUNCT
gujaf-340	197	19	and	and	CCONJ
gujaf-340	197	20	industrial	industrial	ADJ
gujaf-340	197	21	goods	good	NOUN
gujaf-340	197	22	subsectors	subsector	NOUN
gujaf-340	197	23	.	.	PUNCT
gujaf-340	198	1	a	a	DET
gujaf-340	198	2	panel	panel	NOUN
gujaf-340	198	3	research	research	NOUN
gujaf-340	198	4	design	design	NOUN
gujaf-340	198	5	was	be	AUX
gujaf-340	198	6	employed	employ	VERB
gujaf-340	198	7	while	while	SCONJ
gujaf-340	198	8	environmental	environmental	ADJ
gujaf-340	198	9	,	,	PUNCT
gujaf-340	198	10	social	social	ADJ
gujaf-340	198	11	,	,	PUNCT
gujaf-340	198	12	and	and	CCONJ
gujaf-340	198	13	governance	governance	NOUN
gujaf-340	198	14	(	(	PUNCT
gujaf-340	198	15	esg	esg	NOUN
gujaf-340	198	16	)	)	PUNCT
gujaf-340	198	17	index	index	NOUN
gujaf-340	198	18	was	be	AUX
gujaf-340	198	19	used	use	VERB
gujaf-340	198	20	as	as	ADP
gujaf-340	198	21	a	a	DET
gujaf-340	198	22	measure	measure	NOUN
gujaf-340	198	23	for	for	ADP
gujaf-340	198	24	sustainability	sustainability	NOUN
gujaf-340	198	25	reporting	reporting	NOUN
gujaf-340	198	26	.	.	PUNCT
gujaf-340	199	1	the	the	DET
gujaf-340	199	2	results	result	NOUN
gujaf-340	199	3	from	from	ADP
gujaf-340	199	4	the	the	DET
gujaf-340	199	5	panel	panel	NOUN
gujaf-340	199	6	regression	regression	NOUN
gujaf-340	199	7	analysis	analysis	NOUN
gujaf-340	199	8	show	show	VERB
gujaf-340	199	9	that	that	SCONJ
gujaf-340	199	10	board	board	NOUN
gujaf-340	199	11	independence	independence	NOUN
gujaf-340	199	12	has	have	VERB
gujaf-340	199	13	a	a	DET
gujaf-340	199	14	positive	positive	ADJ
gujaf-340	199	15	substantial	substantial	ADJ
gujaf-340	199	16	impact	impact	NOUN
gujaf-340	199	17	on	on	ADP
gujaf-340	199	18	the	the	DET
gujaf-340	199	19	sustainability	sustainability	NOUN
gujaf-340	199	20	reporting	reporting	NOUN
gujaf-340	199	21	of	of	ADP
gujaf-340	199	22	a	a	DET
gujaf-340	199	23	number	number	NOUN
gujaf-340	199	24	of	of	ADP
gujaf-340	199	25	nigerian	nigerian	ADJ
gujaf-340	199	26	listed	list	VERB
gujaf-340	199	27	manufacturing	manufacturing	NOUN
gujaf-340	199	28	enterprises	enterprise	NOUN
gujaf-340	199	29	.	.	PUNCT
gujaf-340	200	1	a	a	DET
gujaf-340	200	2	positive	positive	ADJ
gujaf-340	200	3	significant	significant	ADJ
gujaf-340	200	4	association	association	NOUN
gujaf-340	200	5	was	be	AUX
gujaf-340	200	6	identified	identify	VERB
gujaf-340	200	7	between	between	ADP
gujaf-340	200	8	board	board	NOUN
gujaf-340	200	9	independence	independence	NOUN
gujaf-340	200	10	and	and	CCONJ
gujaf-340	200	11	endc	endc	NOUN
gujaf-340	200	12	by	by	ADP
gujaf-340	200	13	khan	khan	PROPN
gujaf-340	200	14	et	et	PROPN
gujaf-340	200	15	al	al	PROPN
gujaf-340	200	16	.	.	PROPN
gujaf-340	200	17	,	,	PUNCT
gujaf-340	200	18	(	(	PUNCT
gujaf-340	200	19	2024	2024	NUM
gujaf-340	200	20	)	)	PUNCT
gujaf-340	200	21	,	,	PUNCT
gujaf-340	200	22	altawalbeh	altawalbeh	NOUN
gujaf-340	200	23	(	(	PUNCT
gujaf-340	200	24	2020	2020	NUM
gujaf-340	200	25	)	)	PUNCT
gujaf-340	200	26	and	and	CCONJ
gujaf-340	200	27	masud	masud	X
gujaf-340	200	28	et	et	PROPN
gujaf-340	200	29	al	al	PROPN
gujaf-340	200	30	.	.	PROPN
gujaf-340	201	1	(	(	PUNCT
gujaf-340	201	2	2018	2018	NUM
gujaf-340	201	3	)	)	PUNCT
gujaf-340	201	4	while	while	SCONJ
gujaf-340	201	5	in	in	ADP
gujaf-340	201	6	contrast	contrast	NOUN
gujaf-340	201	7	,	,	PUNCT
gujaf-340	201	8	martínezferrero	martínezferrero	NOUN
gujaf-340	201	9	&	&	CCONJ
gujaf-340	201	10	lozano	lozano	PROPN
gujaf-340	201	11	(	(	PUNCT
gujaf-340	201	12	2021	2021	NUM
gujaf-340	201	13	)	)	PUNCT
gujaf-340	201	14	and	and	CCONJ
gujaf-340	201	15	rabi	rabi	NOUN
gujaf-340	201	16	(	(	PUNCT
gujaf-340	201	17	2019	2019	NUM
gujaf-340	201	18	)	)	PUNCT
gujaf-340	201	19	documented	document	VERB
gujaf-340	201	20	an	an	DET
gujaf-340	201	21	inverse	inverse	ADJ
gujaf-340	201	22	significant	significant	ADJ
gujaf-340	201	23	relationship	relationship	NOUN
gujaf-340	201	24	between	between	ADP
gujaf-340	201	25	board	board	NOUN
gujaf-340	201	26	independence	independence	NOUN
gujaf-340	201	27	and	and	CCONJ
gujaf-340	201	28	endc	endc	NOUN
gujaf-340	201	29	.	.	PUNCT
gujaf-340	202	1	in	in	ADP
gujaf-340	202	2	line	line	NOUN
gujaf-340	202	3	with	with	ADP
gujaf-340	202	4	the	the	DET
gujaf-340	202	5	foregoing	forego	VERB
gujaf-340	202	6	arguments	argument	NOUN
gujaf-340	202	7	,	,	PUNCT
gujaf-340	202	8	the	the	DET
gujaf-340	202	9	study	study	NOUN
gujaf-340	202	10	hypotheses	hypothese	VERB
gujaf-340	202	11	that	that	SCONJ
gujaf-340	202	12	;	;	PUNCT
gujaf-340	202	13	h4	h4	PROPN
gujaf-340	202	14	board	board	NOUN
gujaf-340	202	15	independence	independence	NOUN
gujaf-340	202	16	has	have	VERB
gujaf-340	202	17	a	a	DET
gujaf-340	202	18	direct	direct	ADJ
gujaf-340	202	19	significant	significant	ADJ
gujaf-340	202	20	influence	influence	NOUN
gujaf-340	202	21	on	on	ADP
gujaf-340	202	22	endc	endc	NOUN
gujaf-340	202	23	.	.	PUNCT
gujaf-340	203	1	theoretical	theoretical	ADJ
gujaf-340	203	2	framework	framework	NOUN
gujaf-340	203	3	theoretically	theoretically	ADV
gujaf-340	203	4	,	,	PUNCT
gujaf-340	203	5	stakeholders	stakeholder	NOUN
gujaf-340	203	6	’	'	PUNCT
gujaf-340	203	7	h	h	NOUN
gujaf-340	203	8	was	be	AUX
gujaf-340	203	9	employed	employ	VERB
gujaf-340	203	10	as	as	ADP
gujaf-340	203	11	the	the	DET
gujaf-340	203	12	major	major	ADJ
gujaf-340	203	13	underpinning	underpinning	ADJ
gujaf-340	203	14	theory	theory	NOUN
gujaf-340	203	15	,	,	PUNCT
gujaf-340	203	16	while	while	SCONJ
gujaf-340	203	17	agency	agency	NOUN
gujaf-340	203	18	and	and	CCONJ
gujaf-340	203	19	signaling	signal	VERB
gujaf-340	203	20	theories	theory	NOUN
gujaf-340	203	21	were	be	AUX
gujaf-340	203	22	used	use	VERB
gujaf-340	203	23	as	as	ADP
gujaf-340	203	24	the	the	DET
gujaf-340	203	25	supporting	support	VERB
gujaf-340	203	26	theories	theory	NOUN
gujaf-340	203	27	of	of	ADP
gujaf-340	203	28	the	the	DET
gujaf-340	203	29	study	study	NOUN
gujaf-340	203	30	.	.	PUNCT
gujaf-340	204	1	stakeholders	stakeholder	NOUN
gujaf-340	204	2	’	'	PUNCT
gujaf-340	204	3	theory	theory	NOUN
gujaf-340	204	4	was	be	AUX
gujaf-340	204	5	used	use	VERB
gujaf-340	204	6	to	to	PART
gujaf-340	204	7	anchor	anchor	VERB
gujaf-340	204	8	endc	endc	NOUN
gujaf-340	204	9	as	as	SCONJ
gujaf-340	204	10	it	it	PRON
gujaf-340	204	11	captures	capture	VERB
gujaf-340	204	12	the	the	DET
gujaf-340	204	13	interest	interest	NOUN
gujaf-340	204	14	of	of	ADP
gujaf-340	204	15	the	the	DET
gujaf-340	204	16	immediate	immediate	ADJ
gujaf-340	204	17	society	society	NOUN
gujaf-340	204	18	and	and	CCONJ
gujaf-340	204	19	the	the	DET
gujaf-340	204	20	operating	operating	NOUN
gujaf-340	204	21	environment	environment	NOUN
gujaf-340	204	22	.	.	PUNCT
gujaf-340	205	1	the	the	DET
gujaf-340	205	2	theory	theory	NOUN
gujaf-340	205	3	focuses	focus	VERB
gujaf-340	205	4	on	on	ADP
gujaf-340	205	5	how	how	SCONJ
gujaf-340	205	6	businesses	business	NOUN
gujaf-340	205	7	may	may	AUX
gujaf-340	205	8	effectively	effectively	ADV
gujaf-340	205	9	manage	manage	VERB
gujaf-340	205	10	their	their	PRON
gujaf-340	205	11	strong	strong	ADJ
gujaf-340	205	12	stakeholders	stakeholder	NOUN
gujaf-340	205	13	(	(	PUNCT
gujaf-340	205	14	including	include	VERB
gujaf-340	205	15	the	the	DET
gujaf-340	205	16	board	board	NOUN
gujaf-340	205	17	of	of	ADP
gujaf-340	205	18	directors	director	NOUN
gujaf-340	205	19	as	as	ADP
gujaf-340	205	20	environmental	environmental	ADJ
gujaf-340	205	21	representatives	representative	NOUN
gujaf-340	205	22	)	)	PUNCT
gujaf-340	205	23	and	and	CCONJ
gujaf-340	205	24	strike	strike	VERB
gujaf-340	205	25	a	a	DET
gujaf-340	205	26	balance	balance	NOUN
gujaf-340	205	27	between	between	ADP
gujaf-340	205	28	the	the	DET
gujaf-340	205	29	frequently	frequently	ADV
gujaf-340	205	30	conflicting	conflicting	ADJ
gujaf-340	205	31	demands	demand	NOUN
gujaf-340	205	32	of	of	ADP
gujaf-340	205	33	various	various	ADJ
gujaf-340	205	34	stakeholder	stakeholder	NOUN
gujaf-340	205	35	groups	group	NOUN
gujaf-340	205	36	(	(	PUNCT
gujaf-340	205	37	shaheen	shaheen	NOUN
gujaf-340	205	38	et	et	PROPN
gujaf-340	205	39	al	al	PROPN
gujaf-340	205	40	.	.	PROPN
gujaf-340	205	41	2022	2022	NUM
gujaf-340	205	42	)	)	PUNCT
gujaf-340	205	43	.	.	PUNCT
gujaf-340	206	1	therefore	therefore	ADV
gujaf-340	206	2	,	,	PUNCT
gujaf-340	206	3	it	it	PRON
gujaf-340	206	4	is	be	AUX
gujaf-340	206	5	expected	expect	VERB
gujaf-340	206	6	that	that	SCONJ
gujaf-340	206	7	firms	firm	NOUN
gujaf-340	206	8	that	that	PRON
gujaf-340	206	9	provide	provide	VERB
gujaf-340	206	10	more	more	ADJ
gujaf-340	206	11	endc	endc	NOUN
gujaf-340	206	12	will	will	AUX
gujaf-340	206	13	increase	increase	VERB
gujaf-340	206	14	their	their	PRON
gujaf-340	206	15	reputation	reputation	NOUN
gujaf-340	206	16	,	,	PUNCT
gujaf-340	206	17	attract	attract	VERB
gujaf-340	206	18	potential	potential	ADJ
gujaf-340	206	19	investors	investor	NOUN
gujaf-340	206	20	,	,	PUNCT
gujaf-340	206	21	and	and	CCONJ
gujaf-340	206	22	entice	entice	VERB
gujaf-340	206	23	prospective	prospective	ADJ
gujaf-340	206	24	customers	customer	NOUN
gujaf-340	206	25	.	.	PUNCT
gujaf-340	207	1	this	this	PRON
gujaf-340	207	2	is	be	AUX
gujaf-340	207	3	because	because	SCONJ
gujaf-340	207	4	businesses	business	NOUN
gujaf-340	207	5	can	can	AUX
gujaf-340	207	6	demonstrate	demonstrate	VERB
gujaf-340	207	7	that	that	SCONJ
gujaf-340	207	8	they	they	PRON
gujaf-340	207	9	have	have	AUX
gujaf-340	207	10	satisfied	satisfy	VERB
gujaf-340	207	11	their	their	PRON
gujaf-340	207	12	stakeholder	stakeholder	NOUN
gujaf-340	207	13	needs	need	VERB
gujaf-340	207	14	by	by	ADP
gujaf-340	207	15	acting	act	VERB
gujaf-340	207	16	responsibly	responsibly	ADV
gujaf-340	207	17	toward	toward	ADP
gujaf-340	207	18	the	the	DET
gujaf-340	207	19	environment	environment	NOUN
gujaf-340	207	20	.	.	PUNCT
gujaf-340	208	1	on	on	ADP
gujaf-340	208	2	the	the	DET
gujaf-340	208	3	other	other	ADJ
gujaf-340	208	4	hand	hand	NOUN
gujaf-340	208	5	,	,	PUNCT
gujaf-340	208	6	signaling	signal	VERB
gujaf-340	208	7	and	and	CCONJ
gujaf-340	208	8	agency	agency	NOUN
gujaf-340	208	9	theory	theory	NOUN
gujaf-340	208	10	were	be	AUX
gujaf-340	208	11	employed	employ	VERB
gujaf-340	208	12	to	to	PART
gujaf-340	208	13	underpin	underpin	VERB
gujaf-340	208	14	the	the	DET
gujaf-340	208	15	board	board	NOUN
gujaf-340	208	16	of	of	ADP
gujaf-340	208	17	directors	director	NOUN
gujaf-340	208	18	and	and	CCONJ
gujaf-340	208	19	audit	audit	NOUN
gujaf-340	208	20	committee	committee	NOUN
gujaf-340	208	21	attributes	attribute	VERB
gujaf-340	208	22	proxied	proxie	VERB
gujaf-340	208	23	by	by	ADP
gujaf-340	208	24	(	(	PUNCT
gujaf-340	208	25	board	board	NOUN
gujaf-340	208	26	independence	independence	NOUN
gujaf-340	208	27	,	,	PUNCT
gujaf-340	208	28	board	board	NOUN
gujaf-340	208	29	nationalities	nationality	NOUN
gujaf-340	208	30	,	,	PUNCT
gujaf-340	208	31	audit	audit	NOUN
gujaf-340	208	32	committee	committee	NOUN
gujaf-340	208	33	independence	independence	NOUN
gujaf-340	208	34	,	,	PUNCT
gujaf-340	208	35	and	and	CCONJ
gujaf-340	208	36	audit	audit	NOUN
gujaf-340	208	37	committee	committee	NOUN
gujaf-340	208	38	meetings	meeting	NOUN
gujaf-340	208	39	)	)	PUNCT
gujaf-340	208	40	since	since	SCONJ
gujaf-340	208	41	they	they	PRON
gujaf-340	208	42	are	be	AUX
gujaf-340	208	43	employed	employ	VERB
gujaf-340	208	44	to	to	PART
gujaf-340	208	45	serve	serve	VERB
gujaf-340	208	46	as	as	ADP
gujaf-340	208	47	shareholders	shareholder	NOUN
gujaf-340	208	48	’	'	PUNCT
gujaf-340	208	49	representatives	representative	NOUN
gujaf-340	208	50	,	,	PUNCT
gujaf-340	208	51	protect	protect	VERB
gujaf-340	208	52	or	or	CCONJ
gujaf-340	208	53	safeguard	safeguard	VERB
gujaf-340	208	54	the	the	DET
gujaf-340	208	55	shareholders	shareholder	NOUN
gujaf-340	208	56	’	'	PUNCT
gujaf-340	208	57	aspirations	aspiration	NOUN
gujaf-340	208	58	amongst	amongst	ADP
gujaf-340	208	59	others	other	NOUN
gujaf-340	208	60	.	.	PUNCT
gujaf-340	209	1	3.0	3.0	NUM
gujaf-340	209	2	research	research	NOUN
gujaf-340	209	3	methodology	methodology	NOUN
gujaf-340	209	4	ex	ex	ADJ
gujaf-340	209	5	-	-	ADJ
gujaf-340	209	6	post	post	ADJ
gujaf-340	209	7	factor	factor	NOUN
gujaf-340	209	8	design	design	NOUN
gujaf-340	209	9	was	be	AUX
gujaf-340	209	10	used	use	VERB
gujaf-340	209	11	to	to	PART
gujaf-340	209	12	facilitate	facilitate	VERB
gujaf-340	209	13	collecting	collect	VERB
gujaf-340	209	14	data	datum	NOUN
gujaf-340	209	15	from	from	ADP
gujaf-340	209	16	the	the	DET
gujaf-340	209	17	annual	annual	ADJ
gujaf-340	209	18	reports	report	NOUN
gujaf-340	209	19	and	and	CCONJ
gujaf-340	209	20	accounts	account	NOUN
gujaf-340	209	21	of	of	ADP
gujaf-340	209	22	the	the	DET
gujaf-340	209	23	listed	list	VERB
gujaf-340	209	24	firms	firm	NOUN
gujaf-340	209	25	nigeria	nigeria	PROPN
gujaf-340	209	26	as	as	ADV
gujaf-340	209	27	well	well	ADV
gujaf-340	209	28	as	as	ADP
gujaf-340	209	29	describing	describe	VERB
gujaf-340	209	30	,	,	PUNCT
gujaf-340	209	31	analyzing	analyze	VERB
gujaf-340	209	32	and	and	CCONJ
gujaf-340	209	33	interpreting	interpret	VERB
gujaf-340	209	34	the	the	DET
gujaf-340	209	35	data	datum	NOUN
gujaf-340	209	36	gathered	gather	VERB
gujaf-340	209	37	from	from	ADP
gujaf-340	209	38	the	the	DET
gujaf-340	209	39	historical	historical	ADJ
gujaf-340	209	40	records	record	NOUN
gujaf-340	209	41	.	.	PUNCT
gujaf-340	210	1	the	the	DET
gujaf-340	210	2	study	study	NOUN
gujaf-340	210	3	population	population	NOUN
gujaf-340	210	4	comprised	comprise	VERB
gujaf-340	210	5	162	162	NUM
gujaf-340	210	6	firms	firm	NOUN
gujaf-340	210	7	and	and	CCONJ
gujaf-340	210	8	for	for	SCONJ
gujaf-340	210	9	a	a	DET
gujaf-340	210	10	company	company	NOUN
gujaf-340	210	11	to	to	PART
gujaf-340	210	12	qualify	qualify	VERB
gujaf-340	210	13	,	,	PUNCT
gujaf-340	210	14	the	the	DET
gujaf-340	210	15	company	company	NOUN
gujaf-340	210	16	must	must	AUX
gujaf-340	210	17	have	have	AUX
gujaf-340	210	18	been	be	AUX
gujaf-340	210	19	listed	list	VERB
gujaf-340	210	20	before	before	ADP
gujaf-340	210	21	2012	2012	NUM
gujaf-340	210	22	and	and	CCONJ
gujaf-340	210	23	remained	remained	AUX
gujaf-340	210	24	listed	list	VERB
gujaf-340	210	25	until	until	ADP
gujaf-340	210	26	2023	2023	NUM
gujaf-340	210	27	,	,	PUNCT
gujaf-340	210	28	with	with	ADP
gujaf-340	210	29	data	datum	NOUN
gujaf-340	210	30	for	for	ADP
gujaf-340	210	31	the	the	DET
gujaf-340	210	32	study	study	NOUN
gujaf-340	210	33	period	period	NOUN
gujaf-340	210	34	also	also	ADV
gujaf-340	210	35	being	be	AUX
gujaf-340	210	36	available	available	ADJ
gujaf-340	210	37	.	.	PUNCT
gujaf-340	211	1	following	follow	VERB
gujaf-340	211	2	the	the	DET
gujaf-340	211	3	application	application	NOUN
gujaf-340	211	4	of	of	ADP
gujaf-340	211	5	the	the	DET
gujaf-340	211	6	criteria	criterion	NOUN
gujaf-340	211	7	,	,	PUNCT
gujaf-340	211	8	67	67	NUM
gujaf-340	211	9	companies	company	NOUN
gujaf-340	211	10	were	be	AUX
gujaf-340	211	11	found	find	VERB
gujaf-340	211	12	to	to	PART
gujaf-340	211	13	be	be	AUX
gujaf-340	211	14	ineligible	ineligible	ADJ
gujaf-340	211	15	,	,	PUNCT
gujaf-340	211	16	resulting	result	VERB
gujaf-340	211	17	in	in	ADP
gujaf-340	211	18	a	a	DET
gujaf-340	211	19	total	total	NOUN
gujaf-340	211	20	of	of	ADP
gujaf-340	211	21	95	95	NUM
gujaf-340	211	22	companies	company	NOUN
gujaf-340	211	23	that	that	PRON
gujaf-340	211	24	meet	meet	VERB
gujaf-340	211	25	the	the	DET
gujaf-340	211	26	requirements	requirement	NOUN
gujaf-340	211	27	.	.	PUNCT
gujaf-340	212	1	statistical	statistical	ADJ
gujaf-340	212	2	analysis	analysis	NOUN
gujaf-340	212	3	was	be	AUX
gujaf-340	212	4	performed	perform	VERB
gujaf-340	212	5	using	use	VERB
gujaf-340	212	6	stata	stata	NOUN
gujaf-340	212	7	statistical	statistical	ADJ
gujaf-340	212	8	package	package	NOUN
gujaf-340	212	9	.	.	PUNCT
gujaf-340	213	1	study	study	NOUN
gujaf-340	213	2	model	model	NOUN
gujaf-340	213	3	the	the	DET
gujaf-340	213	4	model	model	NOUN
gujaf-340	213	5	used	use	VERB
gujaf-340	213	6	to	to	PART
gujaf-340	213	7	evaluate	evaluate	VERB
gujaf-340	213	8	and	and	CCONJ
gujaf-340	213	9	test	test	VERB
gujaf-340	213	10	for	for	ADP
gujaf-340	213	11	significance	significance	NOUN
gujaf-340	213	12	to	to	PART
gujaf-340	213	13	establish	establish	VERB
gujaf-340	213	14	the	the	DET
gujaf-340	213	15	relationship	relationship	NOUN
gujaf-340	213	16	between	between	ADP
gujaf-340	213	17	the	the	DET
gujaf-340	213	18	dependent	dependent	ADJ
gujaf-340	213	19	and	and	CCONJ
gujaf-340	213	20	the	the	DET
gujaf-340	213	21	explanatory	explanatory	ADJ
gujaf-340	213	22	variables	variable	NOUN
gujaf-340	213	23	is	be	AUX
gujaf-340	213	24	based	base	VERB
gujaf-340	213	25	on	on	ADP
gujaf-340	213	26	the	the	DET
gujaf-340	213	27	following	following	ADJ
gujaf-340	213	28	mathematical	mathematical	ADJ
gujaf-340	213	29	relationship	relationship	NOUN
gujaf-340	213	30	:	:	PUNCT
gujaf-340	213	31	y	y	PROPN
gujaf-340	213	32	=	=	SYM
gujaf-340	213	33	𝛽0	𝛽0	PROPN
gujaf-340	213	34	+	+	CCONJ
gujaf-340	213	35	𝛽1𝑋1	𝛽1𝑋1	PROPN
gujaf-340	213	36	+	+	CCONJ
gujaf-340	213	37	𝛽2𝑋2	𝛽2𝑋2	PROPN
gujaf-340	213	38	+	+	CCONJ
gujaf-340	213	39	⋯	⋯	VERB
gujaf-340	213	40	+	+	CCONJ
gujaf-340	213	41	𝛽𝑛	𝛽𝑛	PROPN
gujaf-340	213	42	𝑋𝑛	𝑋𝑛	NOUN
gujaf-340	213	43	……	……	NOUN
gujaf-340	213	44	……	……	NOUN
gujaf-340	213	45	……	……	NOUN
gujaf-340	213	46	……	……	NOUN
gujaf-340	213	47	……	……	NOUN
gujaf-340	213	48	……	……	NOUN
gujaf-340	213	49	……	……	NOUN
gujaf-340	213	50	……	……	NOUN
gujaf-340	213	51	……	……	NOUN
gujaf-340	213	52	……	……	NOUN
gujaf-340	213	53	(	(	PUNCT
gujaf-340	213	54	1	1	X
gujaf-340	213	55	)	)	PUNCT
gujaf-340	213	56	𝐸𝑁𝐷𝐶𝑖𝑡	𝐸𝑁𝐷𝐶𝑖𝑡	PROPN
gujaf-340	213	57	=	=	SYM
gujaf-340	213	58	𝛽0	𝛽0	NOUN
gujaf-340	213	59	+	+	CCONJ
gujaf-340	213	60	𝛽1𝐴𝐶𝐼𝑁𝑖𝑡	𝛽1𝐴𝐶𝐼𝑁𝑖𝑡	NOUN
gujaf-340	213	61	+	+	CCONJ
gujaf-340	213	62	𝛽2𝐴𝐶𝑀𝑇𝑖𝑡	𝛽2𝐴𝐶𝑀𝑇𝑖𝑡	NOUN
gujaf-340	213	63	+	+	ADJ
gujaf-340	213	64	𝛽3𝐵𝐷𝑁𝑇𝑖𝑡	𝛽3𝐵𝐷𝑁𝑇𝑖𝑡	NOUN
gujaf-340	213	65	+	+	CCONJ
gujaf-340	213	66	𝛽4𝐵𝐼𝑁𝐷𝑖𝑡	𝛽4𝐵𝐼𝑁𝐷𝑖𝑡	NOUN
gujaf-340	213	67	+	+	CCONJ
gujaf-340	213	68	𝛽5𝐹𝑆𝑍𝑖𝑡	𝛽5𝐹𝑆𝑍𝑖𝑡	ADJ
gujaf-340	213	69	+	+	CCONJ
gujaf-340	213	70	𝜇𝑖𝑡	𝜇𝑖𝑡	ADJ
gujaf-340	213	71	…	…	PUNCT
gujaf-340	213	72	..	..	PUNCT
gujaf-340	213	73	(2	(2	X
gujaf-340	213	74	)	)	PUNCT
gujaf-340	213	75	where	where	SCONJ
gujaf-340	213	76	:	:	PUNCT
gujaf-340	213	77	β0	β0	NOUN
gujaf-340	213	78	=	=	SYM
gujaf-340	213	79	beta	beta	NOUN
gujaf-340	213	80	(	(	PUNCT
gujaf-340	213	81	constant	constant	ADJ
gujaf-340	213	82	)	)	PUNCT
gujaf-340	213	83	;	;	PUNCT
gujaf-340	213	84	β1	β1	PROPN
gujaf-340	213	85	5	5	NUM
gujaf-340	213	86	=	=	SYM
gujaf-340	213	87	beta	beta	NOUN
gujaf-340	213	88	(	(	PUNCT
gujaf-340	213	89	coefficients	coefficient	NOUN
gujaf-340	213	90	)	)	PUNCT
gujaf-340	213	91	;	;	PUNCT
gujaf-340	213	92	i	i	PRON
gujaf-340	213	93	=	=	NOUN
gujaf-340	213	94	firms	firm	NOUN
gujaf-340	213	95	;	;	PUNCT
gujaf-340	213	96	t	t	NOUN
gujaf-340	213	97	=	=	PUNCT
gujaf-340	213	98	time	time	NOUN
gujaf-340	213	99	(	(	PUNCT
gujaf-340	213	100	measured	measure	VERB
gujaf-340	213	101	in	in	ADP
gujaf-340	213	102	years	year	NOUN
gujaf-340	213	103	)	)	PUNCT
gujaf-340	213	104	;	;	PUNCT
gujaf-340	213	105	𝜇	𝜇	ADP
gujaf-340	213	106	=	=	X
gujaf-340	213	107	error	error	NOUN
gujaf-340	213	108	term	term	NOUN
gujaf-340	213	109	;	;	PUNCT
gujaf-340	213	110	endc	endc	NOUN
gujaf-340	213	111	=	=	SYM
gujaf-340	213	112	environmental	environmental	ADJ
gujaf-340	213	113	disclosure	disclosure	NOUN
gujaf-340	213	114	;	;	PUNCT
gujaf-340	213	115	acin	acin	NOUN
gujaf-340	213	116	=	=	SYM
gujaf-340	213	117	audit	audit	NOUN
gujaf-340	213	118	committee	committee	NOUN
gujaf-340	213	119	gusau	gusau	PROPN
gujaf-340	213	120	journal	journal	PROPN
gujaf-340	213	121	of	of	ADP
gujaf-340	213	122	accounting	accounting	NOUN
gujaf-340	213	123	and	and	CCONJ
gujaf-340	213	124	finance	finance	NOUN
gujaf-340	213	125	,	,	PUNCT
gujaf-340	213	126	vol	vol	NOUN
gujaf-340	213	127	.	.	PROPN
gujaf-340	213	128	5	5	NUM
gujaf-340	213	129	,	,	PUNCT
gujaf-340	213	130	issue	issue	NOUN
gujaf-340	213	131	2	2	NUM
gujaf-340	213	132	,	,	PUNCT
gujaf-340	213	133	october	october	PROPN
gujaf-340	213	134	,	,	PUNCT
gujaf-340	213	135	2024	2024	NUM
gujaf-340	213	136	241	241	NUM
gujaf-340	213	137	independence	independence	NOUN
gujaf-340	213	138	,	,	PUNCT
gujaf-340	213	139	acmt	acmt	PROPN
gujaf-340	213	140	=	=	VERB
gujaf-340	213	141	audit	audit	NOUN
gujaf-340	213	142	committee	committee	NOUN
gujaf-340	213	143	meetings	meeting	NOUN
gujaf-340	213	144	,	,	PUNCT
gujaf-340	213	145	bdnt	bdnt	VERB
gujaf-340	213	146	=	=	SYM
gujaf-340	213	147	board	board	NOUN
gujaf-340	213	148	members	member	NOUN
gujaf-340	213	149	nationality	nationality	NOUN
gujaf-340	213	150	,	,	PUNCT
gujaf-340	213	151	bind	bind	NOUN
gujaf-340	213	152	=	=	SYM
gujaf-340	213	153	board	board	NOUN
gujaf-340	213	154	independence	independence	NOUN
gujaf-340	213	155	,	,	PUNCT
gujaf-340	213	156	fsz	fsz	NOUN
gujaf-340	213	157	=	=	SYM
gujaf-340	213	158	firm	firm	ADJ
gujaf-340	213	159	size	size	NOUN
gujaf-340	213	160	.	.	PUNCT
gujaf-340	214	1	variables	variable	NOUN
gujaf-340	214	2	measurements	measurement	NOUN
gujaf-340	214	3	table	table	VERB
gujaf-340	214	4	1	1	NUM
gujaf-340	214	5	variable	variable	ADJ
gujaf-340	214	6	measurements	measurement	NOUN
gujaf-340	214	7	of	of	ADP
gujaf-340	214	8	all	all	DET
gujaf-340	214	9	the	the	DET
gujaf-340	214	10	study	study	NOUN
gujaf-340	214	11	variables	variable	NOUN
gujaf-340	214	12	(	(	PUNCT
gujaf-340	214	13	dependent	dependent	ADJ
gujaf-340	214	14	,	,	PUNCT
gujaf-340	214	15	independent	independent	ADJ
gujaf-340	214	16	,	,	PUNCT
gujaf-340	214	17	moderating	moderate	VERB
gujaf-340	214	18	and	and	CCONJ
gujaf-340	214	19	control	control	NOUN
gujaf-340	214	20	variables	variable	NOUN
gujaf-340	214	21	)	)	PUNCT
gujaf-340	214	22	.	.	PUNCT
gujaf-340	215	1	table	table	NOUN
gujaf-340	215	2	1	1	NUM
gujaf-340	215	3	variable	variable	ADJ
gujaf-340	215	4	measurement	measurement	NOUN
gujaf-340	215	5	variable	variable	ADJ
gujaf-340	215	6	type	type	NOUN
gujaf-340	215	7	variable	variable	ADJ
gujaf-340	215	8	name	name	NOUN
gujaf-340	215	9	measurement	measurement	NOUN
gujaf-340	215	10	source	source	NOUN
gujaf-340	215	11	dependent	dependent	ADJ
gujaf-340	215	12	environmental	environmental	ADJ
gujaf-340	215	13	disclosure	disclosure	NOUN
gujaf-340	215	14	unweighted	unweighte	VERB
gujaf-340	215	15	gri	gri	PROPN
gujaf-340	215	16	disclosure	disclosure	NOUN
gujaf-340	215	17	index	index	NOUN
gujaf-340	215	18	in	in	ADP
gujaf-340	215	19	percentage	percentage	NOUN
gujaf-340	215	20	haque	haque	PROPN
gujaf-340	215	21	&	&	CCONJ
gujaf-340	215	22	ntim	ntim	PROPN
gujaf-340	215	23	,	,	PUNCT
gujaf-340	215	24	(	(	PUNCT
gujaf-340	215	25	2018	2018	NUM
gujaf-340	215	26	)	)	PUNCT
gujaf-340	215	27	independent	independent	ADJ
gujaf-340	215	28	audit	audit	NOUN
gujaf-340	215	29	committee	committee	NOUN
gujaf-340	215	30	independence	independence	NOUN
gujaf-340	215	31	percentage	percentage	NOUN
gujaf-340	215	32	of	of	ADP
gujaf-340	215	33	the	the	DET
gujaf-340	215	34	independent	independent	ADJ
gujaf-340	215	35	non	non	ADJ
gujaf-340	215	36	-	-	ADJ
gujaf-340	215	37	executive	executive	ADJ
gujaf-340	215	38	directors	director	NOUN
gujaf-340	215	39	in	in	ADP
gujaf-340	215	40	the	the	DET
gujaf-340	215	41	audit	audit	NOUN
gujaf-340	215	42	committee	committee	NOUN
gujaf-340	215	43	ha	ha	INTJ
gujaf-340	215	44	(	(	PUNCT
gujaf-340	215	45	2022	2022	NUM
gujaf-340	215	46	)	)	PUNCT
gujaf-340	215	47	independent	independent	ADJ
gujaf-340	215	48	audit	audit	NOUN
gujaf-340	215	49	committee	committee	NOUN
gujaf-340	215	50	meetings	meeting	NOUN
gujaf-340	215	51	total	total	ADJ
gujaf-340	215	52	meetings	meeting	NOUN
gujaf-340	215	53	convened	convene	VERB
gujaf-340	215	54	by	by	ADP
gujaf-340	215	55	the	the	DET
gujaf-340	215	56	committee	committee	NOUN
gujaf-340	215	57	during	during	ADP
gujaf-340	215	58	the	the	DET
gujaf-340	215	59	year	year	NOUN
gujaf-340	215	60	farhan	farhan	NOUN
gujaf-340	215	61	and	and	CCONJ
gujaf-340	215	62	freihat	freihat	PRON
gujaf-340	215	63	(	(	PUNCT
gujaf-340	215	64	2021	2021	NUM
gujaf-340	215	65	)	)	PUNCT
gujaf-340	215	66	independent	independent	ADJ
gujaf-340	215	67	board	board	NOUN
gujaf-340	215	68	nationality	nationality	NOUN
gujaf-340	215	69	ratio	ratio	NOUN
gujaf-340	215	70	of	of	ADP
gujaf-340	215	71	non	non	ADJ
gujaf-340	215	72	-	-	ADJ
gujaf-340	215	73	domestic	domestic	ADJ
gujaf-340	215	74	directors	director	NOUN
gujaf-340	215	75	hussain	hussain	VERB
gujaf-340	215	76	et	et	PROPN
gujaf-340	215	77	al	al	PROPN
gujaf-340	215	78	.	.	PROPN
gujaf-340	216	1	(	(	PUNCT
gujaf-340	216	2	2020	2020	NUM
gujaf-340	216	3	)	)	PUNCT
gujaf-340	216	4	independent	independent	ADJ
gujaf-340	216	5	board	board	NOUN
gujaf-340	216	6	independence	independence	NOUN
gujaf-340	216	7	proportion	proportion	NOUN
gujaf-340	216	8	of	of	ADP
gujaf-340	216	9	independent	independent	ADJ
gujaf-340	216	10	non	non	ADJ
gujaf-340	216	11	-	-	ADJ
gujaf-340	216	12	executive	executive	ADJ
gujaf-340	216	13	directors	director	NOUN
gujaf-340	216	14	to	to	PART
gujaf-340	216	15	total	total	VERB
gujaf-340	216	16	directors	director	NOUN
gujaf-340	216	17	musa	musa	PROPN
gujaf-340	216	18	,	,	PUNCT
gujaf-340	216	19	(	(	PUNCT
gujaf-340	216	20	2023	2023	NUM
gujaf-340	216	21	)	)	PUNCT
gujaf-340	216	22	control	control	NOUN
gujaf-340	216	23	firm	firm	ADJ
gujaf-340	216	24	size	size	NOUN
gujaf-340	216	25	natural	natural	ADJ
gujaf-340	216	26	logarithm	logarithm	NOUN
gujaf-340	216	27	of	of	ADP
gujaf-340	216	28	total	total	ADJ
gujaf-340	216	29	assets	asset	NOUN
gujaf-340	216	30	hussain	hussain	VERB
gujaf-340	216	31	et	et	PROPN
gujaf-340	216	32	al	al	PROPN
gujaf-340	216	33	.	.	PROPN
gujaf-340	217	1	(	(	PUNCT
gujaf-340	217	2	2020	2020	NUM
gujaf-340	217	3	)	)	PUNCT
gujaf-340	217	4	source	source	NOUN
gujaf-340	217	5	:	:	PUNCT
gujaf-340	217	6	author	author	NOUN
gujaf-340	217	7	's	's	PART
gujaf-340	217	8	compilation	compilation	NOUN
gujaf-340	217	9	from	from	ADP
gujaf-340	217	10	literature	literature	NOUN
gujaf-340	217	11	,	,	PUNCT
gujaf-340	217	12	2024	2024	NUM
gujaf-340	217	13	results	result	NOUN
gujaf-340	217	14	and	and	CCONJ
gujaf-340	217	15	discussion	discussion	NOUN
gujaf-340	217	16	of	of	ADP
gujaf-340	217	17	findings	finding	NOUN
gujaf-340	217	18	descriptive	descriptive	ADJ
gujaf-340	217	19	statistics	statistic	NOUN
gujaf-340	217	20	the	the	DET
gujaf-340	217	21	explained	explain	VERB
gujaf-340	217	22	variable	variable	NOUN
gujaf-340	217	23	is	be	AUX
gujaf-340	217	24	endc	endc	NOUN
gujaf-340	217	25	while	while	SCONJ
gujaf-340	217	26	the	the	DET
gujaf-340	217	27	independent	independent	ADJ
gujaf-340	217	28	variables	variable	NOUN
gujaf-340	217	29	are	be	AUX
gujaf-340	217	30	:	:	PUNCT
gujaf-340	217	31	acin	acin	ADJ
gujaf-340	217	32	,	,	PUNCT
gujaf-340	217	33	acmt	acmt	ADV
gujaf-340	217	34	,	,	PUNCT
gujaf-340	217	35	bdnt	bdnt	VERB
gujaf-340	217	36	,	,	PUNCT
gujaf-340	217	37	and	and	CCONJ
gujaf-340	217	38	bind	bind	VERB
gujaf-340	217	39	while	while	SCONJ
gujaf-340	217	40	fsz	fsz	NOUN
gujaf-340	217	41	represents	represent	VERB
gujaf-340	217	42	the	the	DET
gujaf-340	217	43	control	control	NOUN
gujaf-340	217	44	variables	variable	NOUN
gujaf-340	217	45	.	.	PUNCT
gujaf-340	218	1	table	table	NOUN
gujaf-340	218	2	2	2	NUM
gujaf-340	218	3	presents	present	VERB
gujaf-340	218	4	the	the	DET
gujaf-340	218	5	summary	summary	NOUN
gujaf-340	218	6	of	of	ADP
gujaf-340	218	7	statistics	statistic	NOUN
gujaf-340	218	8	from	from	ADP
gujaf-340	218	9	the	the	DET
gujaf-340	218	10	data	datum	NOUN
gujaf-340	218	11	obtained	obtain	VERB
gujaf-340	218	12	from	from	ADP
gujaf-340	218	13	the	the	DET
gujaf-340	218	14	annual	annual	ADJ
gujaf-340	218	15	reports	report	NOUN
gujaf-340	218	16	of	of	ADP
gujaf-340	218	17	the	the	DET
gujaf-340	218	18	sampled	sample	VERB
gujaf-340	218	19	firms	firm	NOUN
gujaf-340	218	20	for	for	ADP
gujaf-340	218	21	the	the	DET
gujaf-340	218	22	period	period	NOUN
gujaf-340	218	23	2012	2012	NUM
gujaf-340	218	24	to	to	ADP
gujaf-340	218	25	2023	2023	NUM
gujaf-340	218	26	in	in	ADP
gujaf-340	218	27	the	the	DET
gujaf-340	218	28	form	form	NOUN
gujaf-340	218	29	of	of	ADP
gujaf-340	218	30	mean	mean	ADJ
gujaf-340	218	31	,	,	PUNCT
gujaf-340	218	32	standard	standard	ADJ
gujaf-340	218	33	deviation	deviation	NOUN
gujaf-340	218	34	,	,	PUNCT
gujaf-340	218	35	minimum	minimum	NOUN
gujaf-340	218	36	,	,	PUNCT
gujaf-340	218	37	and	and	CCONJ
gujaf-340	218	38	maximum	maximum	ADJ
gujaf-340	218	39	values	value	NOUN
gujaf-340	218	40	.	.	PUNCT
gujaf-340	219	1	table	table	NOUN
gujaf-340	219	2	2	2	NUM
gujaf-340	219	3	.	.	PUNCT
gujaf-340	219	4	descriptive	descriptive	ADJ
gujaf-340	219	5	statistics	statistic	NOUN
gujaf-340	219	6	variable	variable	ADJ
gujaf-340	219	7	mean	mean	VERB
gujaf-340	219	8	std	std	PROPN
gujaf-340	219	9	.	.	PROPN
gujaf-340	220	1	dev	dev	PROPN
gujaf-340	220	2	min	min	PROPN
gujaf-340	220	3	max	max	PROPN
gujaf-340	220	4	endc	endc	PROPN
gujaf-340	220	5	0.0406	0.0406	NUM
gujaf-340	220	6	0.0748	0.0748	NUM
gujaf-340	220	7	0.0000	0.0000	NUM
gujaf-340	220	8	0.5130	0.5130	NUM
gujaf-340	220	9	acin	acin	VERB
gujaf-340	220	10	0.2907	0.2907	NUM
gujaf-340	220	11	0.2064	0.2064	NUM
gujaf-340	220	12	0.2110	0.2110	NUM
gujaf-340	220	13	0.8333	0.8333	NUM
gujaf-340	220	14	acmt	acmt	PROPN
gujaf-340	221	1	3.6490	3.6490	NUM
gujaf-340	221	2	0.8537	0.8537	NUM
gujaf-340	221	3	3.0000	3.0000	NUM
gujaf-340	221	4	8.0000	8.0000	NUM
gujaf-340	221	5	bdnt	bdnt	VERB
gujaf-340	221	6	0.1714	0.1714	NUM
gujaf-340	221	7	0.1421	0.1421	NUM
gujaf-340	221	8	0.0000	0.0000	NUM
gujaf-340	221	9	0.6528	0.6528	NUM
gujaf-340	221	10	bind	bind	VERB
gujaf-340	221	11	0.4523	0.4523	NUM
gujaf-340	221	12	0.2184	0.2184	NUM
gujaf-340	221	13	0.0693	0.0693	NUM
gujaf-340	221	14	0.8889	0.8889	NUM
gujaf-340	221	15	fsize	fsize	NOUN
gujaf-340	221	16	8.9915	8.9915	NUM
gujaf-340	221	17	0.2792	0.2792	NUM
gujaf-340	221	18	7.0127	7.0127	NUM
gujaf-340	221	19	9.7200	9.7200	NUM
gujaf-340	221	20	source	source	NOUN
gujaf-340	221	21	:	:	PUNCT
gujaf-340	221	22	researcher	researcher	NOUN
gujaf-340	221	23	’s	’s	PART
gujaf-340	221	24	computation	computation	NOUN
gujaf-340	221	25	from	from	ADP
gujaf-340	221	26	stata	stata	PROPN
gujaf-340	221	27	output	output	NOUN
gujaf-340	221	28	,	,	PUNCT
gujaf-340	221	29	(	(	PUNCT
gujaf-340	221	30	2024	2024	NUM
gujaf-340	221	31	)	)	PUNCT
gujaf-340	221	32	.	.	PUNCT
gujaf-340	222	1	table	table	NOUN
gujaf-340	222	2	2	2	NUM
gujaf-340	222	3	shows	show	VERB
gujaf-340	222	4	that	that	SCONJ
gujaf-340	222	5	the	the	DET
gujaf-340	222	6	dependent	dependent	ADJ
gujaf-340	222	7	variable	variable	ADJ
gujaf-340	222	8	endc	endc	NOUN
gujaf-340	222	9	has	have	VERB
gujaf-340	222	10	a	a	DET
gujaf-340	222	11	mean	mean	ADJ
gujaf-340	222	12	value	value	NOUN
gujaf-340	222	13	of	of	ADP
gujaf-340	222	14	0.0406	0.0406	NUM
gujaf-340	222	15	with	with	ADP
gujaf-340	222	16	a	a	DET
gujaf-340	222	17	standard	standard	ADJ
gujaf-340	222	18	deviation	deviation	NOUN
gujaf-340	222	19	of	of	ADP
gujaf-340	222	20	0.0748	0.0748	NUM
gujaf-340	222	21	.	.	PUNCT
gujaf-340	223	1	this	this	PRON
gujaf-340	223	2	means	mean	VERB
gujaf-340	223	3	that	that	SCONJ
gujaf-340	223	4	on	on	ADP
gujaf-340	223	5	average	average	ADJ
gujaf-340	223	6	endc	endc	NOUN
gujaf-340	223	7	of	of	ADP
gujaf-340	223	8	listed	list	VERB
gujaf-340	223	9	companies	company	NOUN
gujaf-340	223	10	stood	stand	VERB
gujaf-340	223	11	at	at	ADP
gujaf-340	223	12	0.0406	0.0406	NUM
gujaf-340	223	13	signifying	signify	VERB
gujaf-340	223	14	4.1	4.1	NUM
gujaf-340	223	15	%	%	NOUN
gujaf-340	223	16	of	of	ADP
gujaf-340	223	17	the	the	DET
gujaf-340	223	18	sampled	sample	VERB
gujaf-340	223	19	firms	firm	NOUN
gujaf-340	223	20	’	'	PUNCT
gujaf-340	223	21	accounts	account	VERB
gujaf-340	223	22	for	for	ADP
gujaf-340	223	23	their	their	PRON
gujaf-340	223	24	environmental	environmental	ADJ
gujaf-340	223	25	issues	issue	NOUN
gujaf-340	223	26	.	.	PUNCT
gujaf-340	224	1	the	the	DET
gujaf-340	224	2	result	result	NOUN
gujaf-340	224	3	indicates	indicate	VERB
gujaf-340	224	4	a	a	DET
gujaf-340	224	5	low	low	ADJ
gujaf-340	224	6	level	level	NOUN
gujaf-340	224	7	of	of	ADP
gujaf-340	224	8	deviation	deviation	NOUN
gujaf-340	224	9	from	from	ADP
gujaf-340	224	10	the	the	DET
gujaf-340	224	11	mean	mean	ADJ
gujaf-340	224	12	value	value	NOUN
gujaf-340	224	13	(	(	PUNCT
gujaf-340	224	14	0.0748	0.0748	NUM
gujaf-340	224	15	)	)	PUNCT
gujaf-340	224	16	of	of	ADP
gujaf-340	224	17	endc	endc	NOUN
gujaf-340	224	18	recorded	record	VERB
gujaf-340	224	19	within	within	ADP
gujaf-340	224	20	the	the	DET
gujaf-340	224	21	gusau	gusau	ADJ
gujaf-340	224	22	journal	journal	NOUN
gujaf-340	224	23	of	of	ADP
gujaf-340	224	24	accounting	accounting	NOUN
gujaf-340	224	25	and	and	CCONJ
gujaf-340	224	26	finance	finance	NOUN
gujaf-340	224	27	,	,	PUNCT
gujaf-340	224	28	vol	vol	NOUN
gujaf-340	224	29	.	.	PROPN
gujaf-340	224	30	5	5	NUM
gujaf-340	224	31	,	,	PUNCT
gujaf-340	224	32	issue	issue	NOUN
gujaf-340	224	33	2	2	NUM
gujaf-340	224	34	,	,	PUNCT
gujaf-340	224	35	october	october	PROPN
gujaf-340	224	36	,	,	PUNCT
gujaf-340	224	37	2024	2024	NUM
gujaf-340	224	38	242	242	NUM
gujaf-340	224	39	period	period	NOUN
gujaf-340	224	40	of	of	ADP
gujaf-340	224	41	the	the	DET
gujaf-340	224	42	study	study	NOUN
gujaf-340	224	43	.	.	PUNCT
gujaf-340	225	1	the	the	DET
gujaf-340	225	2	minimum	minimum	ADJ
gujaf-340	225	3	and	and	CCONJ
gujaf-340	225	4	maximum	maximum	ADJ
gujaf-340	225	5	values	value	NOUN
gujaf-340	225	6	stood	stand	VERB
gujaf-340	225	7	at	at	ADP
gujaf-340	225	8	0	0	NUM
gujaf-340	225	9	and	and	CCONJ
gujaf-340	225	10	0.513	0.513	NUM
gujaf-340	225	11	respectively	respectively	ADV
gujaf-340	225	12	.	.	PUNCT
gujaf-340	226	1	these	these	DET
gujaf-340	226	2	figures	figure	NOUN
gujaf-340	226	3	also	also	ADV
gujaf-340	226	4	imply	imply	VERB
gujaf-340	226	5	that	that	SCONJ
gujaf-340	226	6	some	some	PRON
gujaf-340	226	7	of	of	ADP
gujaf-340	226	8	the	the	DET
gujaf-340	226	9	listed	list	VERB
gujaf-340	226	10	companies	company	NOUN
gujaf-340	226	11	reported	report	VERB
gujaf-340	226	12	a	a	DET
gujaf-340	226	13	low	low	ADJ
gujaf-340	226	14	level	level	NOUN
gujaf-340	226	15	of	of	ADP
gujaf-340	226	16	endc	endc	NOUN
gujaf-340	226	17	within	within	ADP
gujaf-340	226	18	the	the	DET
gujaf-340	226	19	period	period	NOUN
gujaf-340	226	20	and	and	CCONJ
gujaf-340	226	21	the	the	DET
gujaf-340	226	22	least	least	ADJ
gujaf-340	226	23	of	of	ADP
gujaf-340	226	24	which	which	PRON
gujaf-340	226	25	stood	stand	VERB
gujaf-340	226	26	at	at	ADP
gujaf-340	226	27	0	0	NUM
gujaf-340	226	28	%	%	NOUN
gujaf-340	226	29	and	and	CCONJ
gujaf-340	226	30	a	a	DET
gujaf-340	226	31	maximum	maximum	NOUN
gujaf-340	226	32	of	of	ADP
gujaf-340	226	33	51.3	51.3	NUM
gujaf-340	226	34	%	%	NOUN
gujaf-340	226	35	.	.	PUNCT
gujaf-340	227	1	also	also	ADV
gujaf-340	227	2	,	,	PUNCT
gujaf-340	227	3	table	table	NOUN
gujaf-340	227	4	2	2	NUM
gujaf-340	227	5	shows	show	VERB
gujaf-340	227	6	that	that	SCONJ
gujaf-340	227	7	the	the	DET
gujaf-340	227	8	average	average	ADJ
gujaf-340	227	9	value	value	NOUN
gujaf-340	227	10	about	about	ADP
gujaf-340	227	11	acin	acin	NOUN
gujaf-340	227	12	of	of	ADP
gujaf-340	227	13	the	the	DET
gujaf-340	227	14	listed	list	VERB
gujaf-340	227	15	companies	company	NOUN
gujaf-340	227	16	stood	stand	VERB
gujaf-340	227	17	at	at	ADP
gujaf-340	227	18	0.2907	0.2907	NUM
gujaf-340	227	19	with	with	ADP
gujaf-340	227	20	a	a	DET
gujaf-340	227	21	standard	standard	ADJ
gujaf-340	227	22	deviation	deviation	NOUN
gujaf-340	227	23	of	of	ADP
gujaf-340	227	24	0.2064	0.2064	NUM
gujaf-340	227	25	.	.	PUNCT
gujaf-340	228	1	this	this	PRON
gujaf-340	228	2	shows	show	VERB
gujaf-340	228	3	that	that	SCONJ
gujaf-340	228	4	on	on	ADP
gujaf-340	228	5	average	average	ADJ
gujaf-340	228	6	,	,	PUNCT
gujaf-340	228	7	the	the	DET
gujaf-340	228	8	acin	acin	NOUN
gujaf-340	228	9	of	of	ADP
gujaf-340	228	10	the	the	DET
gujaf-340	228	11	nigerian	nigerian	ADJ
gujaf-340	228	12	listed	list	VERB
gujaf-340	228	13	companies	company	NOUN
gujaf-340	228	14	stood	stand	VERB
gujaf-340	228	15	at	at	ADP
gujaf-340	228	16	29.07	29.07	NUM
gujaf-340	228	17	%	%	NOUN
gujaf-340	228	18	which	which	PRON
gujaf-340	228	19	means	mean	VERB
gujaf-340	228	20	that	that	SCONJ
gujaf-340	228	21	on	on	ADP
gujaf-340	228	22	average	average	ADJ
gujaf-340	228	23	29.07	29.07	NUM
gujaf-340	228	24	%	%	NOUN
gujaf-340	228	25	of	of	ADP
gujaf-340	228	26	the	the	DET
gujaf-340	228	27	nigerian	nigerian	ADJ
gujaf-340	228	28	listed	list	VERB
gujaf-340	228	29	firms	firm	NOUN
gujaf-340	228	30	are	be	AUX
gujaf-340	228	31	independent	independent	ADJ
gujaf-340	228	32	non	non	ADJ
gujaf-340	228	33	-	-	ADJ
gujaf-340	228	34	executive	executive	ADJ
gujaf-340	228	35	directors	director	NOUN
gujaf-340	228	36	.	.	PUNCT
gujaf-340	229	1	the	the	DET
gujaf-340	229	2	result	result	NOUN
gujaf-340	229	3	further	far	ADV
gujaf-340	229	4	shows	show	VERB
gujaf-340	229	5	a	a	DET
gujaf-340	229	6	moderate	moderate	ADJ
gujaf-340	229	7	deviation	deviation	NOUN
gujaf-340	229	8	from	from	ADP
gujaf-340	229	9	the	the	DET
gujaf-340	229	10	mean	mean	ADJ
gujaf-340	229	11	value	value	NOUN
gujaf-340	229	12	of	of	ADP
gujaf-340	229	13	acin	acin	PROPN
gujaf-340	229	14	recorded	record	VERB
gujaf-340	229	15	within	within	ADP
gujaf-340	229	16	the	the	DET
gujaf-340	229	17	study	study	NOUN
gujaf-340	229	18	period	period	NOUN
gujaf-340	229	19	.	.	PUNCT
gujaf-340	230	1	more	more	ADV
gujaf-340	230	2	so	so	ADV
gujaf-340	230	3	,	,	PUNCT
gujaf-340	230	4	the	the	DET
gujaf-340	230	5	minimum	minimum	ADJ
gujaf-340	230	6	and	and	CCONJ
gujaf-340	230	7	maximum	maximum	ADJ
gujaf-340	230	8	values	value	NOUN
gujaf-340	230	9	of	of	ADP
gujaf-340	230	10	acin	acin	PROPN
gujaf-340	230	11	stood	stand	VERB
gujaf-340	230	12	at	at	ADP
gujaf-340	230	13	0.211	0.211	NUM
gujaf-340	230	14	and	and	CCONJ
gujaf-340	230	15	0.833	0.833	NUM
gujaf-340	230	16	respectively	respectively	ADV
gujaf-340	230	17	.	.	PUNCT
gujaf-340	231	1	this	this	PRON
gujaf-340	231	2	indicates	indicate	VERB
gujaf-340	231	3	that	that	SCONJ
gujaf-340	231	4	the	the	DET
gujaf-340	231	5	lowest	low	ADJ
gujaf-340	231	6	level	level	NOUN
gujaf-340	231	7	of	of	ADP
gujaf-340	231	8	acin	acin	PRON
gujaf-340	231	9	in	in	ADP
gujaf-340	231	10	the	the	DET
gujaf-340	231	11	listed	list	VERB
gujaf-340	231	12	nigerian	nigerian	ADJ
gujaf-340	231	13	firms	firm	NOUN
gujaf-340	231	14	is	be	AUX
gujaf-340	231	15	21.1	21.1	NUM
gujaf-340	231	16	%	%	NOUN
gujaf-340	231	17	while	while	SCONJ
gujaf-340	231	18	there	there	PRON
gujaf-340	231	19	are	be	VERB
gujaf-340	231	20	some	some	DET
gujaf-340	231	21	companies	company	NOUN
gujaf-340	231	22	with	with	ADP
gujaf-340	231	23	as	as	ADV
gujaf-340	231	24	high	high	ADJ
gujaf-340	231	25	as	as	ADP
gujaf-340	231	26	83.3	83.3	NUM
gujaf-340	231	27	%	%	NOUN
gujaf-340	231	28	of	of	ADP
gujaf-340	231	29	acin	acin	PRON
gujaf-340	231	30	within	within	ADP
gujaf-340	231	31	the	the	DET
gujaf-340	231	32	study	study	NOUN
gujaf-340	231	33	period	period	NOUN
gujaf-340	231	34	.	.	PUNCT
gujaf-340	232	1	furthermore	furthermore	ADV
gujaf-340	232	2	,	,	PUNCT
gujaf-340	232	3	acmt	acmt	PROPN
gujaf-340	232	4	reflects	reflect	VERB
gujaf-340	232	5	a	a	DET
gujaf-340	232	6	mean	mean	ADJ
gujaf-340	232	7	value	value	NOUN
gujaf-340	232	8	of	of	ADP
gujaf-340	232	9	3.649	3.649	NUM
gujaf-340	232	10	with	with	ADP
gujaf-340	232	11	a	a	DET
gujaf-340	232	12	standard	standard	ADJ
gujaf-340	232	13	deviation	deviation	NOUN
gujaf-340	232	14	of	of	ADP
gujaf-340	232	15	0.8537	0.8537	NUM
gujaf-340	232	16	.	.	PUNCT
gujaf-340	233	1	this	this	PRON
gujaf-340	233	2	means	mean	VERB
gujaf-340	233	3	that	that	SCONJ
gujaf-340	233	4	on	on	ADP
gujaf-340	233	5	average	average	ADJ
gujaf-340	233	6	the	the	DET
gujaf-340	233	7	acmt	acmt	NOUN
gujaf-340	233	8	of	of	ADP
gujaf-340	233	9	the	the	DET
gujaf-340	233	10	listed	list	VERB
gujaf-340	233	11	firms	firm	NOUN
gujaf-340	233	12	in	in	ADP
gujaf-340	233	13	nigeria	nigeria	PROPN
gujaf-340	233	14	stood	stand	VERB
gujaf-340	233	15	at	at	ADP
gujaf-340	233	16	4	4	NUM
gujaf-340	233	17	,	,	PUNCT
gujaf-340	233	18	which	which	PRON
gujaf-340	233	19	is	be	AUX
gujaf-340	233	20	in	in	ADP
gujaf-340	233	21	line	line	NOUN
gujaf-340	233	22	with	with	ADP
gujaf-340	233	23	the	the	DET
gujaf-340	233	24	law	law	NOUN
gujaf-340	233	25	provision	provision	NOUN
gujaf-340	233	26	of	of	ADP
gujaf-340	233	27	having	have	VERB
gujaf-340	233	28	at	at	ADV
gujaf-340	233	29	least	least	ADV
gujaf-340	233	30	4	4	NUM
gujaf-340	233	31	meetings	meeting	NOUN
gujaf-340	233	32	of	of	ADP
gujaf-340	233	33	audit	audit	NOUN
gujaf-340	233	34	committee	committee	NOUN
gujaf-340	233	35	of	of	ADP
gujaf-340	233	36	listed	list	VERB
gujaf-340	233	37	companies	company	NOUN
gujaf-340	233	38	in	in	ADP
gujaf-340	233	39	nigeria	nigeria	PROPN
gujaf-340	233	40	.	.	PUNCT
gujaf-340	234	1	the	the	DET
gujaf-340	234	2	result	result	NOUN
gujaf-340	234	3	depicts	depict	VERB
gujaf-340	234	4	a	a	DET
gujaf-340	234	5	low	low	ADJ
gujaf-340	234	6	deviation	deviation	NOUN
gujaf-340	234	7	from	from	ADP
gujaf-340	234	8	the	the	DET
gujaf-340	234	9	mean	mean	ADJ
gujaf-340	234	10	value	value	NOUN
gujaf-340	234	11	of	of	ADP
gujaf-340	234	12	acmt	acmt	PROPN
gujaf-340	234	13	recorded	record	VERB
gujaf-340	234	14	within	within	ADP
gujaf-340	234	15	the	the	DET
gujaf-340	234	16	study	study	NOUN
gujaf-340	234	17	period	period	NOUN
gujaf-340	234	18	.	.	PUNCT
gujaf-340	235	1	the	the	DET
gujaf-340	235	2	minimum	minimum	ADJ
gujaf-340	235	3	and	and	CCONJ
gujaf-340	235	4	maximum	maximum	ADJ
gujaf-340	235	5	values	value	NOUN
gujaf-340	235	6	are	be	AUX
gujaf-340	235	7	3	3	NUM
gujaf-340	235	8	and	and	CCONJ
gujaf-340	235	9	8	8	NUM
gujaf-340	235	10	respectively	respectively	ADV
gujaf-340	235	11	.	.	PUNCT
gujaf-340	236	1	this	this	PRON
gujaf-340	236	2	indicates	indicate	VERB
gujaf-340	236	3	that	that	SCONJ
gujaf-340	236	4	the	the	DET
gujaf-340	236	5	acmt	acmt	NOUN
gujaf-340	236	6	by	by	ADP
gujaf-340	236	7	some	some	PRON
gujaf-340	236	8	of	of	ADP
gujaf-340	236	9	the	the	DET
gujaf-340	236	10	listed	list	VERB
gujaf-340	236	11	firms	firm	NOUN
gujaf-340	236	12	meets	meet	VERB
gujaf-340	236	13	3	3	NUM
gujaf-340	236	14	times	time	NOUN
gujaf-340	236	15	minimally	minimally	ADV
gujaf-340	236	16	whereas	whereas	SCONJ
gujaf-340	236	17	the	the	DET
gujaf-340	236	18	maximum	maximum	ADJ
gujaf-340	236	19	meetings	meeting	NOUN
gujaf-340	236	20	by	by	ADP
gujaf-340	236	21	other	other	ADJ
gujaf-340	236	22	companies	company	NOUN
gujaf-340	236	23	is	be	AUX
gujaf-340	236	24	8	8	NUM
gujaf-340	236	25	times	time	NOUN
gujaf-340	236	26	respectively	respectively	ADV
gujaf-340	236	27	.	.	PUNCT
gujaf-340	237	1	more	more	ADV
gujaf-340	237	2	so	so	ADV
gujaf-340	237	3	,	,	PUNCT
gujaf-340	237	4	bdnt	bdnt	PROPN
gujaf-340	237	5	reflects	reflect	VERB
gujaf-340	237	6	a	a	DET
gujaf-340	237	7	mean	mean	NOUN
gujaf-340	237	8	of	of	ADP
gujaf-340	237	9	0.1714	0.1714	NUM
gujaf-340	237	10	with	with	ADP
gujaf-340	237	11	a	a	DET
gujaf-340	237	12	standard	standard	ADJ
gujaf-340	237	13	deviation	deviation	NOUN
gujaf-340	237	14	of	of	ADP
gujaf-340	237	15	0.14	0.14	NUM
gujaf-340	237	16	.	.	PUNCT
gujaf-340	238	1	this	this	PRON
gujaf-340	238	2	means	mean	VERB
gujaf-340	238	3	that	that	SCONJ
gujaf-340	238	4	on	on	ADP
gujaf-340	238	5	average	average	ADJ
gujaf-340	238	6	the	the	DET
gujaf-340	238	7	bdnt	bdnt	NOUN
gujaf-340	238	8	of	of	ADP
gujaf-340	238	9	the	the	DET
gujaf-340	238	10	nigerian	nigerian	ADJ
gujaf-340	238	11	listed	list	VERB
gujaf-340	238	12	companies	company	NOUN
gujaf-340	238	13	stood	stand	VERB
gujaf-340	238	14	at	at	ADP
gujaf-340	238	15	17.14	17.14	NUM
gujaf-340	238	16	%	%	NOUN
gujaf-340	238	17	of	of	ADP
gujaf-340	238	18	the	the	DET
gujaf-340	238	19	total	total	ADJ
gujaf-340	238	20	directors	director	NOUN
gujaf-340	238	21	within	within	ADP
gujaf-340	238	22	the	the	DET
gujaf-340	238	23	period	period	NOUN
gujaf-340	238	24	of	of	ADP
gujaf-340	238	25	the	the	DET
gujaf-340	238	26	study	study	NOUN
gujaf-340	238	27	.	.	PUNCT
gujaf-340	239	1	moreover	moreover	ADV
gujaf-340	239	2	,	,	PUNCT
gujaf-340	239	3	the	the	DET
gujaf-340	239	4	minimum	minimum	ADJ
gujaf-340	239	5	and	and	CCONJ
gujaf-340	239	6	maximum	maximum	ADJ
gujaf-340	239	7	values	value	NOUN
gujaf-340	239	8	in	in	ADP
gujaf-340	239	9	respect	respect	NOUN
gujaf-340	239	10	to	to	ADP
gujaf-340	239	11	bdnt	bdnt	PROPN
gujaf-340	239	12	stood	stand	VERB
gujaf-340	239	13	at	at	ADP
gujaf-340	239	14	0.00	0.00	NUM
gujaf-340	239	15	and	and	CCONJ
gujaf-340	239	16	0.653	0.653	NUM
gujaf-340	239	17	respectively	respectively	ADV
gujaf-340	239	18	.	.	PUNCT
gujaf-340	240	1	these	these	DET
gujaf-340	240	2	figures	figure	NOUN
gujaf-340	240	3	also	also	ADV
gujaf-340	240	4	imply	imply	VERB
gujaf-340	240	5	that	that	SCONJ
gujaf-340	240	6	some	some	PRON
gujaf-340	240	7	of	of	ADP
gujaf-340	240	8	the	the	DET
gujaf-340	240	9	listed	list	VERB
gujaf-340	240	10	firms	firm	NOUN
gujaf-340	240	11	reported	report	VERB
gujaf-340	240	12	as	as	ADV
gujaf-340	240	13	low	low	ADJ
gujaf-340	240	14	as	as	ADP
gujaf-340	240	15	zero	zero	NUM
gujaf-340	240	16	percentage	percentage	NOUN
gujaf-340	240	17	of	of	ADP
gujaf-340	240	18	bdnt	bdnt	NOUN
gujaf-340	240	19	of	of	ADP
gujaf-340	240	20	the	the	DET
gujaf-340	240	21	firms	firm	NOUN
gujaf-340	240	22	within	within	ADP
gujaf-340	240	23	the	the	DET
gujaf-340	240	24	period	period	NOUN
gujaf-340	240	25	,	,	PUNCT
gujaf-340	240	26	while	while	SCONJ
gujaf-340	240	27	some	some	PRON
gujaf-340	240	28	recorded	record	VERB
gujaf-340	240	29	a	a	DET
gujaf-340	240	30	high	high	ADJ
gujaf-340	240	31	level	level	NOUN
gujaf-340	240	32	of	of	ADP
gujaf-340	240	33	bdnt	bdnt	NOUN
gujaf-340	240	34	to	to	ADP
gujaf-340	240	35	the	the	DET
gujaf-340	240	36	tune	tune	NOUN
gujaf-340	240	37	of	of	ADP
gujaf-340	240	38	65.3	65.3	NUM
gujaf-340	240	39	%	%	NOUN
gujaf-340	240	40	within	within	ADP
gujaf-340	240	41	the	the	DET
gujaf-340	240	42	period	period	NOUN
gujaf-340	240	43	of	of	ADP
gujaf-340	240	44	the	the	DET
gujaf-340	240	45	investigation	investigation	NOUN
gujaf-340	240	46	.	.	PUNCT
gujaf-340	241	1	additionally	additionally	ADV
gujaf-340	241	2	,	,	PUNCT
gujaf-340	241	3	table	table	NOUN
gujaf-340	241	4	2	2	NUM
gujaf-340	241	5	reflects	reflect	VERB
gujaf-340	241	6	a	a	DET
gujaf-340	241	7	mean	mean	ADJ
gujaf-340	241	8	value	value	NOUN
gujaf-340	241	9	with	with	ADP
gujaf-340	241	10	respect	respect	NOUN
gujaf-340	241	11	to	to	ADP
gujaf-340	241	12	the	the	DET
gujaf-340	241	13	bind	bind	NOUN
gujaf-340	241	14	of	of	ADP
gujaf-340	241	15	the	the	DET
gujaf-340	241	16	listed	list	VERB
gujaf-340	241	17	firms	firm	NOUN
gujaf-340	241	18	to	to	PART
gujaf-340	241	19	be	be	AUX
gujaf-340	241	20	0.4523	0.4523	NUM
gujaf-340	241	21	with	with	ADP
gujaf-340	241	22	a	a	DET
gujaf-340	241	23	standard	standard	ADJ
gujaf-340	241	24	deviation	deviation	NOUN
gujaf-340	241	25	of	of	ADP
gujaf-340	241	26	0.218	0.218	NUM
gujaf-340	241	27	.	.	PUNCT
gujaf-340	242	1	this	this	PRON
gujaf-340	242	2	means	mean	VERB
gujaf-340	242	3	that	that	SCONJ
gujaf-340	242	4	on	on	ADP
gujaf-340	242	5	average	average	ADJ
gujaf-340	242	6	45.23	45.23	NUM
gujaf-340	242	7	%	%	NOUN
gujaf-340	242	8	of	of	ADP
gujaf-340	242	9	the	the	DET
gujaf-340	242	10	board	board	NOUN
gujaf-340	242	11	of	of	ADP
gujaf-340	242	12	the	the	DET
gujaf-340	242	13	listed	list	VERB
gujaf-340	242	14	firms	firm	NOUN
gujaf-340	242	15	in	in	ADP
gujaf-340	242	16	nigeria	nigeria	PROPN
gujaf-340	242	17	are	be	AUX
gujaf-340	242	18	independent	independent	ADJ
gujaf-340	242	19	directors	director	NOUN
gujaf-340	242	20	.	.	PUNCT
gujaf-340	243	1	the	the	DET
gujaf-340	243	2	result	result	NOUN
gujaf-340	243	3	shows	show	VERB
gujaf-340	243	4	a	a	DET
gujaf-340	243	5	remarkably	remarkably	ADV
gujaf-340	243	6	small	small	ADJ
gujaf-340	243	7	quantity	quantity	NOUN
gujaf-340	243	8	dispersion	dispersion	NOUN
gujaf-340	243	9	from	from	ADP
gujaf-340	243	10	the	the	DET
gujaf-340	243	11	central	central	ADJ
gujaf-340	243	12	value	value	NOUN
gujaf-340	243	13	of	of	ADP
gujaf-340	243	14	bind	bind	NOUN
gujaf-340	243	15	reported	report	VERB
gujaf-340	243	16	within	within	ADP
gujaf-340	243	17	the	the	DET
gujaf-340	243	18	period	period	NOUN
gujaf-340	243	19	of	of	ADP
gujaf-340	243	20	the	the	DET
gujaf-340	243	21	study	study	NOUN
gujaf-340	243	22	.	.	PUNCT
gujaf-340	244	1	the	the	DET
gujaf-340	244	2	minimum	minimum	ADJ
gujaf-340	244	3	and	and	CCONJ
gujaf-340	244	4	maximum	maximum	ADJ
gujaf-340	244	5	values	value	NOUN
gujaf-340	244	6	in	in	ADP
gujaf-340	244	7	respect	respect	NOUN
gujaf-340	244	8	to	to	PART
gujaf-340	244	9	bind	bind	VERB
gujaf-340	244	10	stood	stand	VERB
gujaf-340	244	11	at	at	ADP
gujaf-340	244	12	0.069	0.069	NUM
gujaf-340	244	13	and	and	CCONJ
gujaf-340	244	14	0.889	0.889	NUM
gujaf-340	244	15	respectively	respectively	ADV
gujaf-340	244	16	,	,	PUNCT
gujaf-340	244	17	which	which	PRON
gujaf-340	244	18	further	far	ADV
gujaf-340	244	19	means	mean	VERB
gujaf-340	244	20	that	that	SCONJ
gujaf-340	244	21	most	most	ADJ
gujaf-340	244	22	of	of	ADP
gujaf-340	244	23	the	the	DET
gujaf-340	244	24	listed	list	VERB
gujaf-340	244	25	nigerian	nigerian	PROPN
gujaf-340	244	26	complied	comply	VERB
gujaf-340	244	27	with	with	ADP
gujaf-340	244	28	code	code	NOUN
gujaf-340	244	29	of	of	ADP
gujaf-340	244	30	corporate	corporate	ADJ
gujaf-340	244	31	governance	governance	NOUN
gujaf-340	244	32	provision	provision	NOUN
gujaf-340	244	33	of	of	ADP
gujaf-340	244	34	having	have	VERB
gujaf-340	244	35	majority	majority	NOUN
gujaf-340	244	36	of	of	ADP
gujaf-340	244	37	independent	independent	ADJ
gujaf-340	244	38	non	non	ADJ
gujaf-340	244	39	-	-	ADJ
gujaf-340	244	40	executive	executive	ADJ
gujaf-340	244	41	directors	director	NOUN
gujaf-340	244	42	on	on	ADP
gujaf-340	244	43	the	the	DET
gujaf-340	244	44	board	board	NOUN
gujaf-340	244	45	.	.	PUNCT
gujaf-340	245	1	even	even	ADV
gujaf-340	245	2	though	though	SCONJ
gujaf-340	245	3	still	still	ADV
gujaf-340	245	4	some	some	PRON
gujaf-340	245	5	of	of	ADP
gujaf-340	245	6	the	the	DET
gujaf-340	245	7	companies	company	NOUN
gujaf-340	245	8	are	be	AUX
gujaf-340	245	9	yet	yet	ADV
gujaf-340	245	10	to	to	PART
gujaf-340	245	11	comply	comply	VERB
gujaf-340	245	12	as	as	SCONJ
gujaf-340	245	13	evidenced	evidence	VERB
gujaf-340	245	14	by	by	ADP
gujaf-340	245	15	the	the	DET
gujaf-340	245	16	lowest	low	ADJ
gujaf-340	245	17	value	value	NOUN
gujaf-340	245	18	of	of	ADP
gujaf-340	245	19	6.9	6.9	NUM
gujaf-340	245	20	%	%	NOUN
gujaf-340	245	21	.	.	PUNCT
gujaf-340	246	1	correlation	correlation	NOUN
gujaf-340	246	2	analysis	analysis	NOUN
gujaf-340	246	3	the	the	DET
gujaf-340	246	4	correlation	correlation	NOUN
gujaf-340	246	5	matrix	matrix	NOUN
gujaf-340	246	6	below	below	ADP
gujaf-340	246	7	reveals	reveal	VERB
gujaf-340	246	8	the	the	DET
gujaf-340	246	9	relationship	relationship	NOUN
gujaf-340	246	10	between	between	ADP
gujaf-340	246	11	the	the	DET
gujaf-340	246	12	dependent	dependent	ADJ
gujaf-340	246	13	variable	variable	NOUN
gujaf-340	246	14	and	and	CCONJ
gujaf-340	246	15	each	each	PRON
gujaf-340	246	16	of	of	ADP
gujaf-340	246	17	the	the	DET
gujaf-340	246	18	independent	independent	ADJ
gujaf-340	246	19	variables	variable	NOUN
gujaf-340	246	20	as	as	ADV
gujaf-340	246	21	well	well	ADV
gujaf-340	246	22	as	as	ADP
gujaf-340	246	23	the	the	DET
gujaf-340	246	24	relationship	relationship	NOUN
gujaf-340	246	25	among	among	ADP
gujaf-340	246	26	the	the	DET
gujaf-340	246	27	independent	independent	ADJ
gujaf-340	246	28	variables	variable	NOUN
gujaf-340	246	29	themselves	themselves	PRON
gujaf-340	246	30	.	.	PUNCT
gujaf-340	247	1	the	the	DET
gujaf-340	247	2	summary	summary	NOUN
gujaf-340	247	3	of	of	ADP
gujaf-340	247	4	the	the	DET
gujaf-340	247	5	correlation	correlation	NOUN
gujaf-340	247	6	coefficients	coefficient	NOUN
gujaf-340	247	7	of	of	ADP
gujaf-340	247	8	the	the	DET
gujaf-340	247	9	variables	variable	NOUN
gujaf-340	247	10	of	of	ADP
gujaf-340	247	11	the	the	DET
gujaf-340	247	12	study	study	NOUN
gujaf-340	247	13	are	be	AUX
gujaf-340	247	14	shown	show	VERB
gujaf-340	247	15	in	in	ADP
gujaf-340	247	16	table	table	NOUN
gujaf-340	247	17	3	3	NUM
gujaf-340	247	18	table	table	NOUN
gujaf-340	247	19	3	3	NUM
gujaf-340	247	20	correlation	correlation	NOUN
gujaf-340	247	21	matrix	matrix	NOUN
gujaf-340	247	22	variable	variable	NOUN
gujaf-340	247	23	endc	endc	NOUN
gujaf-340	247	24	acin	acin	VERB
gujaf-340	247	25	acmt	acmt	ADV
gujaf-340	247	26	bdnt	bdnt	AUX
gujaf-340	247	27	bind	bind	VERB
gujaf-340	247	28	fsz	fsz	NOUN
gujaf-340	247	29	endc	endc	NOUN
gujaf-340	247	30	1.000	1.000	NUM
gujaf-340	247	31	acin	acin	ADV
gujaf-340	247	32	0.142	0.142	NUM
gujaf-340	247	33	1.000	1.000	NUM
gujaf-340	247	34	acmt	acmt	ADV
gujaf-340	247	35	-0.028	-0.028	ADJ
gujaf-340	247	36	-0.019	-0.019	PUNCT
gujaf-340	247	37	1.000	1.000	NUM
gujaf-340	247	38	bdnt	bdnt	VERB
gujaf-340	247	39	0.024	0.024	NUM
gujaf-340	247	40	-0.145	-0.145	NOUN
gujaf-340	247	41	0.082	0.082	NUM
gujaf-340	247	42	1.0000	1.0000	NUM
gujaf-340	247	43	gusau	gusau	ADJ
gujaf-340	247	44	journal	journal	NOUN
gujaf-340	247	45	of	of	ADP
gujaf-340	247	46	accounting	accounting	NOUN
gujaf-340	247	47	and	and	CCONJ
gujaf-340	247	48	finance	finance	NOUN
gujaf-340	247	49	,	,	PUNCT
gujaf-340	247	50	vol	vol	NOUN
gujaf-340	247	51	.	.	PROPN
gujaf-340	247	52	5	5	NUM
gujaf-340	247	53	,	,	PUNCT
gujaf-340	247	54	issue	issue	NOUN
gujaf-340	247	55	2	2	NUM
gujaf-340	247	56	,	,	PUNCT
gujaf-340	247	57	october	october	PROPN
gujaf-340	247	58	,	,	PUNCT
gujaf-340	247	59	2024	2024	NUM
gujaf-340	247	60	243	243	NUM
gujaf-340	247	61	bind	bind	VERB
gujaf-340	247	62	0.065	0.065	NUM
gujaf-340	247	63	0.615	0.615	NUM
gujaf-340	247	64	0.012	0.012	NUM
gujaf-340	247	65	-0.342	-0.342	PUNCT
gujaf-340	247	66	1.0000	1.0000	NUM
gujaf-340	247	67	fsz	fsz	NOUN
gujaf-340	247	68	-0.030	-0.030	NUM
gujaf-340	247	69	-0.026	-0.026	PUNCT
gujaf-340	247	70	-0.094	-0.094	VERB
gujaf-340	247	71	-0.062	-0.062	NUM
gujaf-340	247	72	-0.044	-0.044	PROPN
gujaf-340	247	73	1.0000	1.0000	NUM
gujaf-340	247	74	sources	source	NOUN
gujaf-340	247	75	:	:	PUNCT
gujaf-340	247	76	researcher	researcher	NOUN
gujaf-340	247	77	’s	’s	PART
gujaf-340	247	78	computation	computation	NOUN
gujaf-340	247	79	from	from	ADP
gujaf-340	247	80	stata	stata	PROPN
gujaf-340	247	81	output	output	NOUN
gujaf-340	247	82	,	,	PUNCT
gujaf-340	247	83	(	(	PUNCT
gujaf-340	247	84	2024	2024	NUM
gujaf-340	247	85	)	)	PUNCT
gujaf-340	247	86	.	.	PUNCT
gujaf-340	248	1	from	from	ADP
gujaf-340	248	2	the	the	DET
gujaf-340	248	3	table	table	NOUN
gujaf-340	248	4	,	,	PUNCT
gujaf-340	248	5	the	the	DET
gujaf-340	248	6	variables	variable	NOUN
gujaf-340	248	7	acin	acin	VERB
gujaf-340	248	8	(	(	PUNCT
gujaf-340	248	9	0.142	0.142	NUM
gujaf-340	248	10	)	)	PUNCT
gujaf-340	248	11	,	,	PUNCT
gujaf-340	248	12	bdnt(0.024	bdnt(0.024	PROPN
gujaf-340	248	13	)	)	PUNCT
gujaf-340	248	14	and	and	CCONJ
gujaf-340	248	15	bind(0.065	bind(0.065	PROPN
gujaf-340	248	16	)	)	PUNCT
gujaf-340	248	17	are	be	AUX
gujaf-340	248	18	positively	positively	ADV
gujaf-340	248	19	correlated	correlate	VERB
gujaf-340	248	20	to	to	ADP
gujaf-340	248	21	the	the	DET
gujaf-340	248	22	endc	endc	NOUN
gujaf-340	248	23	while	while	SCONJ
gujaf-340	248	24	acmt(-0.028	acmt(-0.028	PROPN
gujaf-340	248	25	)	)	PUNCT
gujaf-340	248	26	and	and	CCONJ
gujaf-340	248	27	fsz(-0.030	fsz(-0.030	PROPN
gujaf-340	248	28	)	)	PUNCT
gujaf-340	248	29	associated	associate	VERB
gujaf-340	248	30	negatively	negatively	ADV
gujaf-340	248	31	with	with	ADP
gujaf-340	248	32	endc	endc	NOUN
gujaf-340	248	33	.	.	PUNCT
gujaf-340	249	1	among	among	ADP
gujaf-340	249	2	the	the	DET
gujaf-340	249	3	independent	independent	ADJ
gujaf-340	249	4	variables	variable	NOUN
gujaf-340	249	5	,	,	PUNCT
gujaf-340	249	6	both	both	CCONJ
gujaf-340	249	7	positive	positive	ADJ
gujaf-340	249	8	and	and	CCONJ
gujaf-340	249	9	negative	negative	ADJ
gujaf-340	249	10	relationships	relationship	NOUN
gujaf-340	249	11	exists	exist	VERB
gujaf-340	249	12	and	and	CCONJ
gujaf-340	249	13	there	there	PRON
gujaf-340	249	14	is	be	VERB
gujaf-340	249	15	absence	absence	NOUN
gujaf-340	249	16	of	of	ADP
gujaf-340	249	17	strong	strong	ADJ
gujaf-340	249	18	correlation	correlation	NOUN
gujaf-340	249	19	between	between	ADP
gujaf-340	249	20	them	they	PRON
gujaf-340	249	21	.	.	PUNCT
gujaf-340	250	1	this	this	PRON
gujaf-340	250	2	indicates	indicate	VERB
gujaf-340	250	3	absence	absence	NOUN
gujaf-340	250	4	of	of	ADP
gujaf-340	250	5	possible	possible	ADJ
gujaf-340	250	6	multicollinearity	multicollinearity	NOUN
gujaf-340	250	7	between	between	ADP
gujaf-340	250	8	independent	independent	ADJ
gujaf-340	250	9	variables	variable	NOUN
gujaf-340	250	10	.	.	PUNCT
gujaf-340	251	1	however	however	ADV
gujaf-340	251	2	,	,	PUNCT
gujaf-340	251	3	a	a	DET
gujaf-340	251	4	further	further	ADJ
gujaf-340	251	5	test	test	NOUN
gujaf-340	251	6	of	of	ADP
gujaf-340	251	7	multicollinearity	multicollinearity	NOUN
gujaf-340	251	8	was	be	AUX
gujaf-340	251	9	undertaken	undertake	VERB
gujaf-340	251	10	and	and	CCONJ
gujaf-340	251	11	the	the	DET
gujaf-340	251	12	result	result	NOUN
gujaf-340	251	13	confirmed	confirm	VERB
gujaf-340	251	14	absence	absence	NOUN
gujaf-340	251	15	of	of	ADP
gujaf-340	251	16	multicollinearity	multicollinearity	NOUN
gujaf-340	251	17	among	among	ADP
gujaf-340	251	18	the	the	DET
gujaf-340	251	19	explanatory	explanatory	ADJ
gujaf-340	251	20	variables	variable	NOUN
gujaf-340	251	21	having	have	VERB
gujaf-340	251	22	the	the	DET
gujaf-340	251	23	highest	high	ADJ
gujaf-340	251	24	vif	vif	NOUN
gujaf-340	251	25	value	value	NOUN
gujaf-340	251	26	of	of	ADP
gujaf-340	251	27	1.81	1.81	NUM
gujaf-340	251	28	and	and	CCONJ
gujaf-340	251	29	mean	mean	VERB
gujaf-340	251	30	vif	vif	NOUN
gujaf-340	251	31	of	of	ADP
gujaf-340	251	32	1.33	1.33	NUM
gujaf-340	251	33	which	which	PRON
gujaf-340	251	34	cleared	clear	VERB
gujaf-340	251	35	the	the	DET
gujaf-340	251	36	uncertainty	uncertainty	NOUN
gujaf-340	251	37	of	of	ADP
gujaf-340	251	38	multicollinearity	multicollinearity	NOUN
gujaf-340	251	39	as	as	SCONJ
gujaf-340	251	40	showcased	showcase	VERB
gujaf-340	251	41	earlier	early	ADV
gujaf-340	251	42	by	by	ADP
gujaf-340	251	43	correlation	correlation	NOUN
gujaf-340	251	44	matrix	matrix	NOUN
gujaf-340	251	45	.	.	PUNCT
gujaf-340	252	1	similarly	similarly	ADV
gujaf-340	252	2	,	,	PUNCT
gujaf-340	252	3	the	the	DET
gujaf-340	252	4	result	result	NOUN
gujaf-340	252	5	of	of	ADP
gujaf-340	252	6	heteroscedasticity	heteroscedasticity	NOUN
gujaf-340	252	7	justifies	justify	VERB
gujaf-340	252	8	that	that	SCONJ
gujaf-340	252	9	the	the	DET
gujaf-340	252	10	p	p	NOUN
gujaf-340	252	11	-	-	PUNCT
gujaf-340	252	12	value	value	NOUN
gujaf-340	252	13	is	be	AUX
gujaf-340	252	14	significant	significant	ADJ
gujaf-340	252	15	at	at	ADP
gujaf-340	252	16	1	1	NUM
gujaf-340	252	17	%	%	NOUN
gujaf-340	252	18	level	level	NOUN
gujaf-340	252	19	suggesting	suggest	VERB
gujaf-340	252	20	evidence	evidence	NOUN
gujaf-340	252	21	of	of	ADP
gujaf-340	252	22	heteroscedasticity	heteroscedasticity	NOUN
gujaf-340	252	23	.	.	PUNCT
gujaf-340	253	1	hence	hence	ADV
gujaf-340	253	2	,	,	PUNCT
gujaf-340	253	3	a	a	DET
gujaf-340	253	4	need	need	NOUN
gujaf-340	253	5	for	for	ADP
gujaf-340	253	6	generalized	generalized	ADJ
gujaf-340	253	7	least	least	ADJ
gujaf-340	253	8	square	square	ADJ
gujaf-340	253	9	(	(	PUNCT
gujaf-340	253	10	gls	gls	PROPN
gujaf-340	253	11	)	)	PUNCT
gujaf-340	253	12	because	because	SCONJ
gujaf-340	253	13	the	the	DET
gujaf-340	253	14	model	model	NOUN
gujaf-340	253	15	was	be	AUX
gujaf-340	253	16	met	meet	VERB
gujaf-340	253	17	since	since	SCONJ
gujaf-340	253	18	ols	ol	NOUN
gujaf-340	253	19	assumptions	assumption	NOUN
gujaf-340	253	20	concerning	concern	VERB
gujaf-340	253	21	homoscedasticity	homoscedasticity	NOUN
gujaf-340	253	22	failed	fail	VERB
gujaf-340	253	23	.	.	PUNCT
gujaf-340	254	1	based	base	VERB
gujaf-340	254	2	on	on	ADP
gujaf-340	254	3	the	the	DET
gujaf-340	254	4	heteroscedasticity	heteroscedasticity	NOUN
gujaf-340	254	5	result	result	NOUN
gujaf-340	254	6	that	that	PRON
gujaf-340	254	7	recommended	recommend	VERB
gujaf-340	254	8	the	the	DET
gujaf-340	254	9	use	use	NOUN
gujaf-340	254	10	of	of	ADP
gujaf-340	254	11	gls	gls	NOUN
gujaf-340	254	12	for	for	ADP
gujaf-340	254	13	the	the	DET
gujaf-340	254	14	study	study	NOUN
gujaf-340	254	15	,	,	PUNCT
gujaf-340	254	16	the	the	DET
gujaf-340	254	17	gls	gls	NOUN
gujaf-340	254	18	required	require	VERB
gujaf-340	254	19	the	the	DET
gujaf-340	254	20	hausman	hausman	ADJ
gujaf-340	254	21	test	test	NOUN
gujaf-340	254	22	and	and	CCONJ
gujaf-340	254	23	the	the	DET
gujaf-340	254	24	rule	rule	NOUN
gujaf-340	254	25	of	of	ADP
gujaf-340	254	26	thumb	thumb	NOUN
gujaf-340	254	27	is	be	AUX
gujaf-340	254	28	that	that	SCONJ
gujaf-340	254	29	if	if	SCONJ
gujaf-340	254	30	chi2	chi2	NOUN
gujaf-340	254	31	is	be	AUX
gujaf-340	254	32	significant	significant	ADJ
gujaf-340	254	33	,	,	PUNCT
gujaf-340	254	34	then	then	ADV
gujaf-340	254	35	fixed	fix	VERB
gujaf-340	254	36	effect	effect	NOUN
gujaf-340	254	37	gls	gls	NOUN
gujaf-340	254	38	is	be	AUX
gujaf-340	254	39	appropriate	appropriate	ADJ
gujaf-340	254	40	and	and	CCONJ
gujaf-340	254	41	vice	vice	NOUN
gujaf-340	254	42	-	-	NOUN
gujaf-340	254	43	versa	versa	NOUN
gujaf-340	254	44	.	.	PUNCT
gujaf-340	255	1	the	the	DET
gujaf-340	255	2	result	result	NOUN
gujaf-340	255	3	shows	show	VERB
gujaf-340	255	4	𝑥2	𝑥2	NOUN
gujaf-340	255	5	value	value	NOUN
gujaf-340	255	6	of	of	ADP
gujaf-340	255	7	2.13	2.13	NUM
gujaf-340	255	8	and	and	CCONJ
gujaf-340	255	9	prob	prob	NOUN
gujaf-340	255	10	>	>	X
gujaf-340	255	11	𝑥2	𝑥2	NOUN
gujaf-340	255	12	of	of	ADP
gujaf-340	255	13	0.8308	0.8308	NUM
gujaf-340	255	14	which	which	PRON
gujaf-340	255	15	is	be	AUX
gujaf-340	255	16	insignificant	insignificant	ADJ
gujaf-340	255	17	.	.	PUNCT
gujaf-340	256	1	this	this	PRON
gujaf-340	256	2	signifies	signify	VERB
gujaf-340	256	3	that	that	SCONJ
gujaf-340	256	4	the	the	DET
gujaf-340	256	5	study	study	NOUN
gujaf-340	256	6	has	have	VERB
gujaf-340	256	7	significant	significant	ADJ
gujaf-340	256	8	evidence	evidence	NOUN
gujaf-340	256	9	to	to	PART
gujaf-340	256	10	suggest	suggest	VERB
gujaf-340	256	11	that	that	SCONJ
gujaf-340	256	12	the	the	DET
gujaf-340	256	13	null	null	ADJ
gujaf-340	256	14	hypothesis	hypothesis	NOUN
gujaf-340	256	15	is	be	AUX
gujaf-340	256	16	suitable	suitable	ADJ
gujaf-340	256	17	for	for	ADP
gujaf-340	256	18	interpretation	interpretation	NOUN
gujaf-340	256	19	.	.	PUNCT
gujaf-340	257	1	this	this	PRON
gujaf-340	257	2	is	be	AUX
gujaf-340	257	3	because	because	SCONJ
gujaf-340	257	4	the	the	DET
gujaf-340	257	5	difference	difference	NOUN
gujaf-340	257	6	in	in	ADP
gujaf-340	257	7	coefficients	coefficient	NOUN
gujaf-340	257	8	between	between	ADP
gujaf-340	257	9	the	the	DET
gujaf-340	257	10	2	2	NUM
gujaf-340	257	11	models	model	NOUN
gujaf-340	257	12	is	be	AUX
gujaf-340	257	13	not	not	PART
gujaf-340	257	14	statistically	statistically	ADV
gujaf-340	257	15	significant	significant	ADJ
gujaf-340	257	16	.	.	PUNCT
gujaf-340	258	1	therefore	therefore	ADV
gujaf-340	258	2	,	,	PUNCT
gujaf-340	258	3	coefficients	coefficient	NOUN
gujaf-340	258	4	of	of	ADP
gujaf-340	258	5	h0	h0	NOUN
gujaf-340	258	6	model	model	NOUN
gujaf-340	258	7	are	be	AUX
gujaf-340	258	8	more	more	ADV
gujaf-340	258	9	reliable	reliable	ADJ
gujaf-340	258	10	than	than	ADP
gujaf-340	258	11	that	that	PRON
gujaf-340	258	12	of	of	ADP
gujaf-340	258	13	h1	h1	PROPN
gujaf-340	258	14	.	.	PUNCT
gujaf-340	259	1	regression	regression	NOUN
gujaf-340	259	2	result	result	VERB
gujaf-340	259	3	the	the	DET
gujaf-340	259	4	regression	regression	NOUN
gujaf-340	259	5	analysis	analysis	NOUN
gujaf-340	259	6	result	result	NOUN
gujaf-340	259	7	is	be	AUX
gujaf-340	259	8	presented	present	VERB
gujaf-340	259	9	in	in	ADP
gujaf-340	259	10	table	table	NOUN
gujaf-340	259	11	4	4	NUM
gujaf-340	259	12	.	.	PUNCT
gujaf-340	259	13	table	table	NOUN
gujaf-340	259	14	4	4	NUM
gujaf-340	259	15	.	.	PUNCT
gujaf-340	259	16	fixed	fix	VERB
gujaf-340	259	17	effect	effect	NOUN
gujaf-340	259	18	regression	regression	NOUN
gujaf-340	259	19	result	result	VERB
gujaf-340	259	20	variable	variable	ADJ
gujaf-340	259	21	coefficient	coefficient	NOUN
gujaf-340	259	22	t	t	NOUN
gujaf-340	259	23	-	-	PUNCT
gujaf-340	259	24	value	value	NOUN
gujaf-340	259	25	p	p	NOUN
gujaf-340	259	26	-	-	PUNCT
gujaf-340	259	27	value	value	NOUN
gujaf-340	259	28	acin	acin	VERB
gujaf-340	259	29	0.0683	0.0683	NUM
gujaf-340	259	30	2.940	2.940	NUM
gujaf-340	259	31	0.003	0.003	NUM
gujaf-340	259	32	acmt	acmt	NOUN
gujaf-340	259	33	-0.0042	-0.0042	PUNCT
gujaf-340	260	1	-2.430	-2.430	PROPN
gujaf-340	260	2	0.015	0.015	NUM
gujaf-340	260	3	bdnt	bdnt	VERB
gujaf-340	260	4	0.0739	0.0739	NUM
gujaf-340	260	5	2.240	2.240	NUM
gujaf-340	260	6	0.025	0.025	NUM
gujaf-340	260	7	bind	bind	NOUN
gujaf-340	260	8	-0.024	-0.024	PUNCT
gujaf-340	260	9	-0.83	-0.83	PROPN
gujaf-340	260	10	0.406	0.406	NUM
gujaf-340	260	11	fsz	fsz	NOUN
gujaf-340	260	12	0.0160	0.0160	NUM
gujaf-340	260	13	-2.20	-2.20	NUM
gujaf-340	260	14	0.028	0.028	NUM
gujaf-340	260	15	con	con	X
gujaf-340	260	16	0.1606	0.1606	NUM
gujaf-340	260	17	2.59	2.59	NUM
gujaf-340	260	18	0.010	0.010	NUM
gujaf-340	260	19	r	r	NOUN
gujaf-340	260	20	-	-	PUNCT
gujaf-340	260	21	square	square	ADJ
gujaf-340	260	22	0.02	0.02	NUM
gujaf-340	260	23	f(5	f(5	PROPN
gujaf-340	260	24	,	,	PUNCT
gujaf-340	260	25	945	945	NUM
gujaf-340	260	26	)	)	PUNCT
gujaf-340	260	27	4.91	4.91	NUM
gujaf-340	260	28	pr	pr	X
gujaf-340	260	29	>	>	X
gujaf-340	260	30	f	f	PROPN
gujaf-340	260	31	0.0002	0.0002	NUM
gujaf-340	260	32	source	source	NOUN
gujaf-340	260	33	:	:	PUNCT
gujaf-340	260	34	stata	stata	NOUN
gujaf-340	260	35	output	output	NOUN
gujaf-340	260	36	(	(	PUNCT
gujaf-340	260	37	2024	2024	NUM
gujaf-340	260	38	)	)	PUNCT
gujaf-340	260	39	the	the	DET
gujaf-340	260	40	result	result	NOUN
gujaf-340	260	41	as	as	SCONJ
gujaf-340	260	42	portrayed	portray	VERB
gujaf-340	260	43	in	in	ADP
gujaf-340	260	44	table	table	NOUN
gujaf-340	260	45	4	4	NUM
gujaf-340	260	46	shows	show	VERB
gujaf-340	260	47	that	that	SCONJ
gujaf-340	260	48	𝑅2	𝑅2	NOUN
gujaf-340	260	49	value	value	NOUN
gujaf-340	260	50	of	of	ADP
gujaf-340	260	51	the	the	DET
gujaf-340	260	52	model	model	NOUN
gujaf-340	260	53	which	which	PRON
gujaf-340	260	54	is	be	AUX
gujaf-340	260	55	the	the	DET
gujaf-340	260	56	coefficient	coefficient	NOUN
gujaf-340	260	57	of	of	ADP
gujaf-340	260	58	determination	determination	NOUN
gujaf-340	260	59	is	be	AUX
gujaf-340	260	60	0.02	0.02	NUM
gujaf-340	260	61	.	.	PUNCT
gujaf-340	261	1	this	this	PRON
gujaf-340	261	2	signifies	signify	VERB
gujaf-340	261	3	that	that	SCONJ
gujaf-340	261	4	only	only	ADV
gujaf-340	261	5	2	2	NUM
gujaf-340	261	6	%	%	NOUN
gujaf-340	261	7	of	of	ADP
gujaf-340	261	8	systematic	systematic	ADJ
gujaf-340	261	9	variation	variation	NOUN
gujaf-340	261	10	among	among	ADP
gujaf-340	261	11	the	the	DET
gujaf-340	261	12	nigerian	nigerian	ADJ
gujaf-340	261	13	listed	list	VERB
gujaf-340	261	14	companies	company	NOUN
gujaf-340	261	15	was	be	AUX
gujaf-340	261	16	collaboratively	collaboratively	ADV
gujaf-340	261	17	explained	explain	VERB
gujaf-340	261	18	by	by	ADP
gujaf-340	261	19	the	the	DET
gujaf-340	261	20	changes	change	NOUN
gujaf-340	261	21	in	in	ADP
gujaf-340	261	22	the	the	DET
gujaf-340	261	23	acin	acin	NOUN
gujaf-340	261	24	,	,	PUNCT
gujaf-340	261	25	acmt	acmt	ADV
gujaf-340	261	26	,	,	PUNCT
gujaf-340	261	27	bdnt	bdnt	ADJ
gujaf-340	261	28	,	,	PUNCT
gujaf-340	261	29	bind	bind	VERB
gujaf-340	261	30	and	and	CCONJ
gujaf-340	261	31	fsz	fsz	NOUN
gujaf-340	261	32	.	.	PUNCT
gujaf-340	262	1	this	this	PRON
gujaf-340	262	2	shows	show	VERB
gujaf-340	262	3	that	that	SCONJ
gujaf-340	262	4	the	the	DET
gujaf-340	262	5	explanatory	explanatory	ADJ
gujaf-340	262	6	capability	capability	NOUN
gujaf-340	262	7	of	of	ADP
gujaf-340	262	8	the	the	DET
gujaf-340	262	9	explanatory	explanatory	ADJ
gujaf-340	262	10	variables	variable	NOUN
gujaf-340	262	11	stood	stand	VERB
gujaf-340	262	12	at	at	ADP
gujaf-340	262	13	only	only	ADV
gujaf-340	262	14	2	2	NUM
gujaf-340	262	15	percent	percent	NOUN
gujaf-340	262	16	in	in	ADP
gujaf-340	262	17	which	which	PRON
gujaf-340	262	18	the	the	DET
gujaf-340	262	19	remaining	remain	VERB
gujaf-340	262	20	98	98	NUM
gujaf-340	262	21	%	%	NOUN
gujaf-340	262	22	was	be	AUX
gujaf-340	262	23	not	not	PART
gujaf-340	262	24	captured	capture	VERB
gujaf-340	262	25	in	in	ADP
gujaf-340	262	26	the	the	DET
gujaf-340	262	27	model	model	NOUN
gujaf-340	262	28	.	.	PUNCT
gujaf-340	263	1	according	accord	VERB
gujaf-340	263	2	to	to	ADP
gujaf-340	263	3	gusau	gusau	ADJ
gujaf-340	263	4	journal	journal	NOUN
gujaf-340	263	5	of	of	ADP
gujaf-340	263	6	accounting	accounting	NOUN
gujaf-340	263	7	and	and	CCONJ
gujaf-340	263	8	finance	finance	NOUN
gujaf-340	263	9	,	,	PUNCT
gujaf-340	263	10	vol	vol	NOUN
gujaf-340	263	11	.	.	PROPN
gujaf-340	263	12	5	5	NUM
gujaf-340	263	13	,	,	PUNCT
gujaf-340	263	14	issue	issue	NOUN
gujaf-340	263	15	2	2	NUM
gujaf-340	263	16	,	,	PUNCT
gujaf-340	263	17	october	october	PROPN
gujaf-340	263	18	,	,	PUNCT
gujaf-340	263	19	2024	2024	NUM
gujaf-340	263	20	244	244	NUM
gujaf-340	263	21	cohen	cohen	NOUN
gujaf-340	263	22	(	(	PUNCT
gujaf-340	263	23	1988	1988	NUM
gujaf-340	263	24	)	)	PUNCT
gujaf-340	263	25	,	,	PUNCT
gujaf-340	263	26	the	the	DET
gujaf-340	263	27	r	r	NOUN
gujaf-340	263	28	-	-	PUNCT
gujaf-340	263	29	squared	square	VERB
gujaf-340	263	30	of	of	ADP
gujaf-340	263	31	2	2	NUM
gujaf-340	263	32	percent	percent	NOUN
gujaf-340	263	33	falls	fall	VERB
gujaf-340	263	34	under	under	ADP
gujaf-340	263	35	small	small	ADJ
gujaf-340	263	36	proportion	proportion	NOUN
gujaf-340	263	37	,	,	PUNCT
gujaf-340	263	38	which	which	PRON
gujaf-340	263	39	signifies	signify	VERB
gujaf-340	263	40	that	that	SCONJ
gujaf-340	263	41	there	there	PRON
gujaf-340	263	42	is	be	VERB
gujaf-340	263	43	small	small	ADJ
gujaf-340	263	44	effect	effect	NOUN
gujaf-340	263	45	of	of	ADP
gujaf-340	263	46	the	the	DET
gujaf-340	263	47	independent	independent	ADJ
gujaf-340	263	48	variables	variable	NOUN
gujaf-340	263	49	on	on	ADP
gujaf-340	263	50	the	the	DET
gujaf-340	263	51	dependent	dependent	ADJ
gujaf-340	263	52	variable	variable	NOUN
gujaf-340	263	53	represented	represent	VERB
gujaf-340	263	54	by	by	ADP
gujaf-340	263	55	endc	endc	NOUN
gujaf-340	263	56	based	base	VERB
gujaf-340	263	57	on	on	ADP
gujaf-340	263	58	the	the	DET
gujaf-340	263	59	data	datum	NOUN
gujaf-340	263	60	set	set	VERB
gujaf-340	263	61	available	available	ADJ
gujaf-340	263	62	.	.	PUNCT
gujaf-340	264	1	in	in	ADP
gujaf-340	264	2	order	order	NOUN
gujaf-340	264	3	to	to	PART
gujaf-340	264	4	improve	improve	VERB
gujaf-340	264	5	the	the	DET
gujaf-340	264	6	explanatory	explanatory	ADJ
gujaf-340	264	7	power	power	NOUN
gujaf-340	264	8	,	,	PUNCT
gujaf-340	264	9	there	there	PRON
gujaf-340	264	10	is	be	VERB
gujaf-340	264	11	need	need	NOUN
gujaf-340	264	12	to	to	PART
gujaf-340	264	13	consider	consider	VERB
gujaf-340	264	14	incorporating	incorporate	VERB
gujaf-340	264	15	more	more	ADJ
gujaf-340	264	16	variables	variable	NOUN
gujaf-340	264	17	into	into	ADP
gujaf-340	264	18	the	the	DET
gujaf-340	264	19	model	model	NOUN
gujaf-340	264	20	.	.	PUNCT
gujaf-340	265	1	the	the	DET
gujaf-340	265	2	model	model	NOUN
gujaf-340	265	3	was	be	AUX
gujaf-340	265	4	statistically	statistically	ADV
gujaf-340	265	5	fitted	fit	VERB
gujaf-340	265	6	as	as	SCONJ
gujaf-340	265	7	indicated	indicate	VERB
gujaf-340	265	8	by	by	ADP
gujaf-340	265	9	the	the	DET
gujaf-340	265	10	f	f	PROPN
gujaf-340	265	11	-	-	PUNCT
gujaf-340	265	12	statistics	statistic	NOUN
gujaf-340	265	13	value	value	NOUN
gujaf-340	265	14	of	of	ADP
gujaf-340	265	15	4.91	4.91	NUM
gujaf-340	265	16	which	which	PRON
gujaf-340	265	17	is	be	AUX
gujaf-340	265	18	significant	significant	ADJ
gujaf-340	265	19	at	at	ADP
gujaf-340	265	20	5	5	NUM
gujaf-340	265	21	%	%	NOUN
gujaf-340	265	22	level	level	NOUN
gujaf-340	265	23	confirmed	confirm	VERB
gujaf-340	265	24	the	the	DET
gujaf-340	265	25	fitness	fitness	NOUN
gujaf-340	265	26	of	of	ADP
gujaf-340	265	27	the	the	DET
gujaf-340	265	28	model	model	NOUN
gujaf-340	265	29	.	.	PUNCT
gujaf-340	266	1	the	the	DET
gujaf-340	266	2	result	result	NOUN
gujaf-340	266	3	confirmed	confirm	VERB
gujaf-340	266	4	that	that	SCONJ
gujaf-340	266	5	the	the	DET
gujaf-340	266	6	relationship	relationship	NOUN
gujaf-340	266	7	between	between	ADP
gujaf-340	266	8	the	the	DET
gujaf-340	266	9	dependent	dependent	ADJ
gujaf-340	266	10	and	and	CCONJ
gujaf-340	266	11	independent	independent	ADJ
gujaf-340	266	12	variables	variable	NOUN
gujaf-340	266	13	is	be	AUX
gujaf-340	266	14	not	not	PART
gujaf-340	266	15	mere	mere	ADJ
gujaf-340	266	16	coincidence	coincidence	NOUN
gujaf-340	266	17	.	.	PUNCT
gujaf-340	267	1	the	the	DET
gujaf-340	267	2	results	result	NOUN
gujaf-340	267	3	indicate	indicate	VERB
gujaf-340	267	4	that	that	SCONJ
gujaf-340	267	5	four	four	NUM
gujaf-340	267	6	independent	independent	ADJ
gujaf-340	267	7	variables	variable	NOUN
gujaf-340	267	8	and	and	CCONJ
gujaf-340	267	9	one	one	NUM
gujaf-340	267	10	control	control	NOUN
gujaf-340	267	11	variable	variable	NOUN
gujaf-340	267	12	can	can	AUX
gujaf-340	267	13	only	only	ADV
gujaf-340	267	14	explain	explain	VERB
gujaf-340	267	15	2	2	NUM
gujaf-340	267	16	percent	percent	NOUN
gujaf-340	267	17	of	of	ADP
gujaf-340	267	18	the	the	DET
gujaf-340	267	19	variation	variation	NOUN
gujaf-340	267	20	in	in	ADP
gujaf-340	267	21	the	the	DET
gujaf-340	267	22	dependent	dependent	ADJ
gujaf-340	267	23	variable	variable	NOUN
gujaf-340	267	24	,	,	PUNCT
gujaf-340	267	25	which	which	PRON
gujaf-340	267	26	is	be	AUX
gujaf-340	267	27	environmental	environmental	ADJ
gujaf-340	267	28	disclosure	disclosure	NOUN
gujaf-340	267	29	.	.	PUNCT
gujaf-340	268	1	this	this	PRON
gujaf-340	268	2	signifies	signify	VERB
gujaf-340	268	3	that	that	SCONJ
gujaf-340	268	4	there	there	PRON
gujaf-340	268	5	is	be	VERB
gujaf-340	268	6	a	a	DET
gujaf-340	268	7	need	need	NOUN
gujaf-340	268	8	for	for	ADP
gujaf-340	268	9	conducting	conduct	VERB
gujaf-340	268	10	more	more	ADJ
gujaf-340	268	11	research	research	NOUN
gujaf-340	268	12	in	in	ADP
gujaf-340	268	13	the	the	DET
gujaf-340	268	14	area	area	NOUN
gujaf-340	268	15	thereby	thereby	ADV
gujaf-340	268	16	capturing	capture	VERB
gujaf-340	268	17	more	more	ADJ
gujaf-340	268	18	audit	audit	NOUN
gujaf-340	268	19	committee	committee	NOUN
gujaf-340	268	20	and	and	CCONJ
gujaf-340	268	21	board	board	NOUN
gujaf-340	268	22	of	of	ADP
gujaf-340	268	23	directors	director	NOUN
gujaf-340	268	24	’	'	PUNCT
gujaf-340	268	25	attributes	attribute	NOUN
gujaf-340	268	26	.	.	PUNCT
gujaf-340	269	1	also	also	ADV
gujaf-340	269	2	,	,	PUNCT
gujaf-340	269	3	table	table	NOUN
gujaf-340	269	4	4	4	NUM
gujaf-340	269	5	shows	show	VERB
gujaf-340	269	6	positive	positive	ADJ
gujaf-340	269	7	coefficients	coefficient	NOUN
gujaf-340	269	8	of	of	ADP
gujaf-340	269	9	acin(0.0683	acin(0.0683	PROPN
gujaf-340	269	10	)	)	PUNCT
gujaf-340	269	11	,	,	PUNCT
gujaf-340	269	12	bdnt(0.0739	bdnt(0.0739	PROPN
gujaf-340	269	13	)	)	PUNCT
gujaf-340	269	14	and	and	CCONJ
gujaf-340	269	15	fsz(0.0160	fsz(0.0160	NOUN
gujaf-340	269	16	)	)	PUNCT
gujaf-340	269	17	while	while	SCONJ
gujaf-340	269	18	acmt	acmt	ADV
gujaf-340	269	19	and	and	CCONJ
gujaf-340	269	20	bind	bind	VERB
gujaf-340	269	21	revealed	reveal	VERB
gujaf-340	269	22	a	a	DET
gujaf-340	269	23	negative	negative	ADJ
gujaf-340	269	24	coefficient	coefficient	NOUN
gujaf-340	269	25	of	of	ADP
gujaf-340	269	26	-0.0042	-0.0042	NOUN
gujaf-340	269	27	and	and	CCONJ
gujaf-340	269	28	-0.024	-0.024	NUM
gujaf-340	269	29	respectively	respectively	ADV
gujaf-340	269	30	which	which	PRON
gujaf-340	269	31	implies	imply	VERB
gujaf-340	269	32	an	an	DET
gujaf-340	269	33	inverse	inverse	NOUN
gujaf-340	269	34	relationship	relationship	NOUN
gujaf-340	269	35	between	between	ADP
gujaf-340	269	36	acmt	acmt	ADV
gujaf-340	269	37	,	,	PUNCT
gujaf-340	269	38	bind	bind	VERB
gujaf-340	269	39	,	,	PUNCT
gujaf-340	269	40	and	and	CCONJ
gujaf-340	269	41	endc	endc	NOUN
gujaf-340	269	42	of	of	ADP
gujaf-340	269	43	the	the	DET
gujaf-340	269	44	nigerian	nigerian	ADJ
gujaf-340	269	45	listed	list	VERB
gujaf-340	269	46	companies	company	NOUN
gujaf-340	269	47	..	..	PUNCT
gujaf-340	270	1	the	the	DET
gujaf-340	270	2	result	result	NOUN
gujaf-340	270	3	shows	show	VERB
gujaf-340	270	4	that	that	SCONJ
gujaf-340	270	5	the	the	DET
gujaf-340	270	6	acin	acin	NOUN
gujaf-340	270	7	,	,	PUNCT
gujaf-340	270	8	bdnt	bdnt	VERB
gujaf-340	270	9	and	and	CCONJ
gujaf-340	270	10	fsz	fsz	NOUN
gujaf-340	270	11	has	have	VERB
gujaf-340	270	12	significant	significant	ADJ
gujaf-340	270	13	positive	positive	ADJ
gujaf-340	270	14	influence	influence	NOUN
gujaf-340	270	15	on	on	ADP
gujaf-340	270	16	endc	endc	NOUN
gujaf-340	270	17	of	of	ADP
gujaf-340	270	18	the	the	DET
gujaf-340	270	19	nigerian	nigerian	ADJ
gujaf-340	270	20	listed	list	VERB
gujaf-340	270	21	companies	company	NOUN
gujaf-340	270	22	.	.	PUNCT
gujaf-340	271	1	the	the	DET
gujaf-340	271	2	significant	significant	ADJ
gujaf-340	271	3	positive	positive	ADJ
gujaf-340	271	4	association	association	NOUN
gujaf-340	271	5	of	of	ADP
gujaf-340	271	6	acin	acin	PRON
gujaf-340	271	7	on	on	ADP
gujaf-340	271	8	endc	endc	NOUN
gujaf-340	271	9	is	be	AUX
gujaf-340	271	10	in	in	ADP
gujaf-340	271	11	line	line	NOUN
gujaf-340	271	12	with	with	ADP
gujaf-340	271	13	the	the	DET
gujaf-340	271	14	findings	finding	NOUN
gujaf-340	271	15	of	of	ADP
gujaf-340	271	16	ika	ika	PROPN
gujaf-340	271	17	et	et	PROPN
gujaf-340	271	18	al	al	PROPN
gujaf-340	271	19	.	.	PROPN
gujaf-340	272	1	(	(	PUNCT
gujaf-340	272	2	2021	2021	NUM
gujaf-340	272	3	)	)	PUNCT
gujaf-340	272	4	,	,	PUNCT
gujaf-340	272	5	namakavarani	namakavarani	X
gujaf-340	272	6	et	et	PROPN
gujaf-340	272	7	al	al	PROPN
gujaf-340	272	8	.	.	PROPN
gujaf-340	273	1	(	(	PUNCT
gujaf-340	273	2	2021	2021	NUM
gujaf-340	273	3	)	)	PUNCT
gujaf-340	273	4	and	and	CCONJ
gujaf-340	273	5	arif	arif	PROPN
gujaf-340	273	6	et	et	PROPN
gujaf-340	273	7	al	al	PROPN
gujaf-340	273	8	.	.	PUNCT
gujaf-340	274	1	(	(	PUNCT
gujaf-340	274	2	2020)who	2020)who	PROPN
gujaf-340	274	3	uncovered	uncover	VERB
gujaf-340	274	4	a	a	DET
gujaf-340	274	5	direct	direct	ADJ
gujaf-340	274	6	significant	significant	ADJ
gujaf-340	274	7	relationship	relationship	NOUN
gujaf-340	274	8	between	between	ADP
gujaf-340	274	9	acin	acin	NOUN
gujaf-340	274	10	and	and	CCONJ
gujaf-340	274	11	endc	endc	NOUN
gujaf-340	274	12	.	.	PUNCT
gujaf-340	275	1	the	the	DET
gujaf-340	275	2	result	result	NOUN
gujaf-340	275	3	implies	imply	VERB
gujaf-340	275	4	that	that	SCONJ
gujaf-340	275	5	the	the	PRON
gujaf-340	275	6	higher	high	ADJ
gujaf-340	275	7	the	the	DET
gujaf-340	275	8	independence	independence	NOUN
gujaf-340	275	9	of	of	ADP
gujaf-340	275	10	audit	audit	NOUN
gujaf-340	275	11	committee	committee	NOUN
gujaf-340	275	12	of	of	ADP
gujaf-340	275	13	listed	list	VERB
gujaf-340	275	14	nigerian	nigerian	ADJ
gujaf-340	275	15	firms	firm	NOUN
gujaf-340	275	16	,	,	PUNCT
gujaf-340	275	17	the	the	PRON
gujaf-340	275	18	more	more	ADV
gujaf-340	275	19	the	the	DET
gujaf-340	275	20	attendant	attendant	NOUN
gujaf-340	275	21	to	to	ADP
gujaf-340	275	22	environmental	environmental	ADJ
gujaf-340	275	23	issues	issue	NOUN
gujaf-340	275	24	by	by	ADP
gujaf-340	275	25	the	the	DET
gujaf-340	275	26	companies	company	NOUN
gujaf-340	275	27	.	.	PUNCT
gujaf-340	276	1	the	the	DET
gujaf-340	276	2	bdnt	bdnt	PROPN
gujaf-340	276	3	depicted	depict	VERB
gujaf-340	276	4	a	a	DET
gujaf-340	276	5	positive	positive	ADJ
gujaf-340	276	6	significant	significant	ADJ
gujaf-340	276	7	effect	effect	NOUN
gujaf-340	276	8	on	on	ADP
gujaf-340	276	9	endc	endc	NOUN
gujaf-340	276	10	among	among	ADP
gujaf-340	276	11	the	the	DET
gujaf-340	276	12	listed	list	VERB
gujaf-340	276	13	nigerian	nigerian	ADJ
gujaf-340	276	14	firms	firm	NOUN
gujaf-340	276	15	.	.	PUNCT
gujaf-340	277	1	this	this	DET
gujaf-340	277	2	signifies	signify	VERB
gujaf-340	277	3	that	that	SCONJ
gujaf-340	277	4	having	have	VERB
gujaf-340	277	5	foreign	foreign	ADJ
gujaf-340	277	6	nationals	national	NOUN
gujaf-340	277	7	among	among	ADP
gujaf-340	277	8	board	board	NOUN
gujaf-340	277	9	members	member	NOUN
gujaf-340	277	10	of	of	ADP
gujaf-340	277	11	listed	list	VERB
gujaf-340	277	12	nigerian	nigerian	ADJ
gujaf-340	277	13	firms	firm	NOUN
gujaf-340	277	14	enhances	enhance	VERB
gujaf-340	277	15	the	the	DET
gujaf-340	277	16	environmental	environmental	ADJ
gujaf-340	277	17	performance	performance	NOUN
gujaf-340	277	18	of	of	ADP
gujaf-340	277	19	listed	list	VERB
gujaf-340	277	20	companies	company	NOUN
gujaf-340	277	21	in	in	ADP
gujaf-340	277	22	nigeria	nigeria	PROPN
gujaf-340	277	23	.	.	PUNCT
gujaf-340	278	1	the	the	DET
gujaf-340	278	2	findings	finding	NOUN
gujaf-340	278	3	of	of	ADP
gujaf-340	278	4	this	this	DET
gujaf-340	278	5	study	study	NOUN
gujaf-340	278	6	is	be	AUX
gujaf-340	278	7	in	in	ADP
gujaf-340	278	8	line	line	NOUN
gujaf-340	278	9	with	with	ADP
gujaf-340	278	10	those	those	PRON
gujaf-340	278	11	of	of	ADP
gujaf-340	278	12	odum	odum	PROPN
gujaf-340	278	13	(	(	PUNCT
gujaf-340	278	14	2023	2023	NUM
gujaf-340	278	15	)	)	PUNCT
gujaf-340	278	16	and	and	CCONJ
gujaf-340	278	17	olanrewaju	olanrewaju	X
gujaf-340	278	18	et	et	PROPN
gujaf-340	278	19	al	al	PROPN
gujaf-340	278	20	.	.	PROPN
gujaf-340	279	1	(	(	PUNCT
gujaf-340	279	2	2020	2020	NUM
gujaf-340	279	3	)	)	PUNCT
gujaf-340	279	4	who	who	PRON
gujaf-340	279	5	reported	report	VERB
gujaf-340	279	6	a	a	DET
gujaf-340	279	7	significant	significant	ADJ
gujaf-340	279	8	direct	direct	ADJ
gujaf-340	279	9	impact	impact	NOUN
gujaf-340	279	10	of	of	ADP
gujaf-340	279	11	board	board	NOUN
gujaf-340	279	12	nationality	nationality	NOUN
gujaf-340	279	13	diversity	diversity	NOUN
gujaf-340	279	14	on	on	ADP
gujaf-340	279	15	endc	endc	NOUN
gujaf-340	279	16	.	.	PUNCT
gujaf-340	280	1	however	however	ADV
gujaf-340	280	2	,	,	PUNCT
gujaf-340	280	3	the	the	DET
gujaf-340	280	4	results	result	NOUN
gujaf-340	280	5	of	of	ADP
gujaf-340	280	6	the	the	DET
gujaf-340	280	7	relationship	relationship	NOUN
gujaf-340	280	8	between	between	ADP
gujaf-340	280	9	acmt	acmt	ADV
gujaf-340	280	10	and	and	CCONJ
gujaf-340	280	11	endc	endc	NOUN
gujaf-340	280	12	was	be	AUX
gujaf-340	280	13	found	find	VERB
gujaf-340	280	14	to	to	PART
gujaf-340	280	15	be	be	AUX
gujaf-340	280	16	negative	negative	ADJ
gujaf-340	280	17	and	and	CCONJ
gujaf-340	280	18	significant	significant	ADJ
gujaf-340	280	19	.	.	PUNCT
gujaf-340	281	1	surprisingly	surprisingly	ADV
gujaf-340	281	2	,	,	PUNCT
gujaf-340	281	3	the	the	DET
gujaf-340	281	4	findings	finding	NOUN
gujaf-340	281	5	implies	imply	VERB
gujaf-340	281	6	that	that	SCONJ
gujaf-340	281	7	the	the	PRON
gujaf-340	281	8	higher	high	ADJ
gujaf-340	281	9	the	the	DET
gujaf-340	281	10	meeting	meeting	NOUN
gujaf-340	281	11	frequency	frequency	NOUN
gujaf-340	281	12	,	,	PUNCT
gujaf-340	281	13	the	the	PRON
gujaf-340	281	14	lower	low	ADJ
gujaf-340	281	15	the	the	DET
gujaf-340	281	16	environmental	environmental	ADJ
gujaf-340	281	17	activities	activity	NOUN
gujaf-340	281	18	disclosure	disclosure	VERB
gujaf-340	281	19	among	among	ADP
gujaf-340	281	20	listed	list	VERB
gujaf-340	281	21	nigerian	nigerian	ADJ
gujaf-340	281	22	companies	company	NOUN
gujaf-340	281	23	.	.	PUNCT
gujaf-340	282	1	the	the	DET
gujaf-340	282	2	findings	finding	NOUN
gujaf-340	282	3	support	support	VERB
gujaf-340	282	4	the	the	DET
gujaf-340	282	5	result	result	NOUN
gujaf-340	282	6	reported	report	VERB
gujaf-340	282	7	by	by	ADP
gujaf-340	282	8	khan	khan	PROPN
gujaf-340	282	9	et	et	PROPN
gujaf-340	282	10	al	al	PROPN
gujaf-340	282	11	.	.	PROPN
gujaf-340	283	1	(	(	PUNCT
gujaf-340	283	2	2024	2024	NUM
gujaf-340	283	3	)	)	PUNCT
gujaf-340	283	4	who	who	PRON
gujaf-340	283	5	discovered	discover	VERB
gujaf-340	283	6	that	that	SCONJ
gujaf-340	283	7	audit	audit	NOUN
gujaf-340	283	8	committee	committee	NOUN
gujaf-340	283	9	meetings	meeting	NOUN
gujaf-340	283	10	had	have	VERB
gujaf-340	283	11	a	a	DET
gujaf-340	283	12	detrimental	detrimental	ADJ
gujaf-340	283	13	effect	effect	NOUN
gujaf-340	283	14	on	on	ADP
gujaf-340	283	15	endc	endc	NOUN
gujaf-340	283	16	.	.	PUNCT
gujaf-340	284	1	however	however	ADV
gujaf-340	284	2	,	,	PUNCT
gujaf-340	284	3	the	the	DET
gujaf-340	284	4	findings	finding	NOUN
gujaf-340	284	5	contradict	contradict	VERB
gujaf-340	284	6	the	the	DET
gujaf-340	284	7	result	result	NOUN
gujaf-340	284	8	of	of	ADP
gujaf-340	284	9	amin	amin	PROPN
gujaf-340	284	10	et	et	PROPN
gujaf-340	284	11	al	al	PROPN
gujaf-340	284	12	.	.	PROPN
gujaf-340	285	1	(	(	PUNCT
gujaf-340	285	2	2021	2021	NUM
gujaf-340	285	3	)	)	PUNCT
gujaf-340	285	4	,	,	PUNCT
gujaf-340	285	5	arif	arif	PROPN
gujaf-340	285	6	et	et	PROPN
gujaf-340	285	7	al	al	PROPN
gujaf-340	285	8	.	.	PROPN
gujaf-340	286	1	(	(	PUNCT
gujaf-340	286	2	2020	2020	NUM
gujaf-340	286	3	)	)	PUNCT
gujaf-340	286	4	,	,	PUNCT
gujaf-340	286	5	odoemelam	odoemelam	NOUN
gujaf-340	286	6	and	and	CCONJ
gujaf-340	286	7	okafor	okafor	PROPN
gujaf-340	286	8	(	(	PUNCT
gujaf-340	286	9	2018	2018	NUM
gujaf-340	286	10	)	)	PUNCT
gujaf-340	286	11	,	,	PUNCT
gujaf-340	286	12	appuhami	appuhami	NOUN
gujaf-340	286	13	and	and	CCONJ
gujaf-340	286	14	tashako	tashako	PROPN
gujaf-340	286	15	(	(	PUNCT
gujaf-340	286	16	2017	2017	NUM
gujaf-340	286	17	)	)	PUNCT
gujaf-340	286	18	,	,	PUNCT
gujaf-340	286	19	and	and	CCONJ
gujaf-340	286	20	samaha	samaha	VERB
gujaf-340	286	21	et	et	PROPN
gujaf-340	286	22	al	al	PROPN
gujaf-340	286	23	.	.	PROPN
gujaf-340	287	1	(	(	PUNCT
gujaf-340	287	2	2015	2015	NUM
gujaf-340	287	3	)	)	PUNCT
gujaf-340	287	4	who	who	PRON
gujaf-340	287	5	uncovered	uncover	VERB
gujaf-340	287	6	a	a	DET
gujaf-340	287	7	notable	notable	ADJ
gujaf-340	287	8	positive	positive	ADJ
gujaf-340	287	9	link	link	NOUN
gujaf-340	287	10	between	between	ADP
gujaf-340	287	11	audit	audit	NOUN
gujaf-340	287	12	committee	committee	NOUN
gujaf-340	287	13	meetings	meeting	NOUN
gujaf-340	287	14	and	and	CCONJ
gujaf-340	287	15	endc	endc	NOUN
gujaf-340	287	16	.	.	PUNCT
gujaf-340	288	1	bind	bind	VERB
gujaf-340	288	2	unexpectedly	unexpectedly	ADV
gujaf-340	288	3	has	have	VERB
gujaf-340	288	4	no	no	DET
gujaf-340	288	5	significant	significant	ADJ
gujaf-340	288	6	relationship	relationship	NOUN
gujaf-340	288	7	with	with	ADP
gujaf-340	288	8	the	the	DET
gujaf-340	288	9	endc	endc	NOUN
gujaf-340	288	10	.	.	PUNCT
gujaf-340	289	1	the	the	DET
gujaf-340	289	2	result	result	NOUN
gujaf-340	289	3	indicates	indicate	VERB
gujaf-340	289	4	that	that	SCONJ
gujaf-340	289	5	this	this	DET
gujaf-340	289	6	variable	variable	NOUN
gujaf-340	289	7	will	will	AUX
gujaf-340	289	8	not	not	PART
gujaf-340	289	9	influence	influence	VERB
gujaf-340	289	10	environmental	environmental	ADJ
gujaf-340	289	11	information	information	NOUN
gujaf-340	289	12	disclosure	disclosure	NOUN
gujaf-340	289	13	of	of	ADP
gujaf-340	289	14	listed	list	VERB
gujaf-340	289	15	companies	company	NOUN
gujaf-340	289	16	in	in	ADP
gujaf-340	289	17	nigeria	nigeria	PROPN
gujaf-340	289	18	.	.	PUNCT
gujaf-340	290	1	based	base	VERB
gujaf-340	290	2	on	on	ADP
gujaf-340	290	3	theoretical	theoretical	ADJ
gujaf-340	290	4	assumptions	assumption	NOUN
gujaf-340	290	5	,	,	PUNCT
gujaf-340	290	6	this	this	DET
gujaf-340	290	7	study	study	NOUN
gujaf-340	290	8	anticipates	anticipate	VERB
gujaf-340	290	9	that	that	SCONJ
gujaf-340	290	10	an	an	DET
gujaf-340	290	11	independent	independent	ADJ
gujaf-340	290	12	board	board	NOUN
gujaf-340	290	13	will	will	AUX
gujaf-340	290	14	have	have	VERB
gujaf-340	290	15	a	a	DET
gujaf-340	290	16	significantly	significantly	ADV
gujaf-340	290	17	positive	positive	ADJ
gujaf-340	290	18	impact	impact	NOUN
gujaf-340	290	19	on	on	ADP
gujaf-340	290	20	endc	endc	NOUN
gujaf-340	290	21	,	,	PUNCT
gujaf-340	290	22	presumed	presume	VERB
gujaf-340	290	23	to	to	PART
gujaf-340	290	24	encourage	encourage	VERB
gujaf-340	290	25	companies	company	NOUN
gujaf-340	290	26	to	to	PART
gujaf-340	290	27	disclose	disclose	VERB
gujaf-340	290	28	more	more	ADJ
gujaf-340	290	29	environmental	environmental	ADJ
gujaf-340	290	30	information	information	NOUN
gujaf-340	290	31	owing	owe	VERB
gujaf-340	290	32	to	to	ADP
gujaf-340	290	33	their	their	PRON
gujaf-340	290	34	reputation	reputation	NOUN
gujaf-340	290	35	,	,	PUNCT
gujaf-340	290	36	expertise	expertise	NOUN
gujaf-340	290	37	,	,	PUNCT
gujaf-340	290	38	and	and	CCONJ
gujaf-340	290	39	governance	governance	NOUN
gujaf-340	290	40	capabilities	capability	NOUN
gujaf-340	290	41	.	.	PUNCT
gujaf-340	291	1	.based	.base	VERB
gujaf-340	291	2	on	on	ADP
gujaf-340	291	3	the	the	DET
gujaf-340	291	4	findings	finding	NOUN
gujaf-340	291	5	,	,	PUNCT
gujaf-340	291	6	this	this	DET
gujaf-340	291	7	study	study	NOUN
gujaf-340	291	8	support	support	NOUN
gujaf-340	291	9	hypotheses	hypothese	VERB
gujaf-340	291	10	one	one	NUM
gujaf-340	291	11	and	and	CCONJ
gujaf-340	291	12	three	three	NUM
gujaf-340	291	13	,	,	PUNCT
gujaf-340	291	14	which	which	PRON
gujaf-340	291	15	claim	claim	VERB
gujaf-340	291	16	that	that	SCONJ
gujaf-340	291	17	audit	audit	NOUN
gujaf-340	291	18	committee	committee	NOUN
gujaf-340	291	19	independence	independence	NOUN
gujaf-340	291	20	and	and	CCONJ
gujaf-340	291	21	board	board	NOUN
gujaf-340	291	22	nationality	nationality	NOUN
gujaf-340	291	23	have	have	VERB
gujaf-340	291	24	a	a	DET
gujaf-340	291	25	direct	direct	ADJ
gujaf-340	291	26	significant	significant	ADJ
gujaf-340	291	27	influence	influence	NOUN
gujaf-340	291	28	on	on	ADP
gujaf-340	291	29	endc	endc	NOUN
gujaf-340	291	30	and	and	CCONJ
gujaf-340	291	31	fail	fail	VERB
gujaf-340	291	32	to	to	ADP
gujaf-340	291	33	the	the	DET
gujaf-340	291	34	reject	reject	NOUN
gujaf-340	291	35	hypotheses	hypothesis	NOUN
gujaf-340	291	36	two	two	NUM
gujaf-340	291	37	and	and	CCONJ
gujaf-340	291	38	four	four	NUM
gujaf-340	291	39	which	which	PRON
gujaf-340	291	40	claim	claim	VERB
gujaf-340	291	41	that	that	SCONJ
gujaf-340	291	42	audit	audit	NOUN
gujaf-340	291	43	committee	committee	NOUN
gujaf-340	291	44	meetings	meeting	NOUN
gujaf-340	291	45	and	and	CCONJ
gujaf-340	291	46	board	board	NOUN
gujaf-340	291	47	independence	independence	NOUN
gujaf-340	291	48	has	have	VERB
gujaf-340	291	49	a	a	DET
gujaf-340	291	50	direct	direct	ADJ
gujaf-340	291	51	significant	significant	ADJ
gujaf-340	291	52	effect	effect	NOUN
gujaf-340	291	53	on	on	ADP
gujaf-340	291	54	endc	endc	NOUN
gujaf-340	291	55	of	of	ADP
gujaf-340	291	56	listed	list	VERB
gujaf-340	291	57	nigerian	nigerian	ADJ
gujaf-340	291	58	companies	company	NOUN
gujaf-340	291	59	gusau	gusau	ADJ
gujaf-340	291	60	journal	journal	PROPN
gujaf-340	291	61	of	of	ADP
gujaf-340	291	62	accounting	accounting	NOUN
gujaf-340	291	63	and	and	CCONJ
gujaf-340	291	64	finance	finance	NOUN
gujaf-340	291	65	,	,	PUNCT
gujaf-340	291	66	vol	vol	NOUN
gujaf-340	291	67	.	.	PROPN
gujaf-340	291	68	5	5	NUM
gujaf-340	291	69	,	,	PUNCT
gujaf-340	291	70	issue	issue	NOUN
gujaf-340	291	71	2	2	NUM
gujaf-340	291	72	,	,	PUNCT
gujaf-340	291	73	october	october	PROPN
gujaf-340	291	74	,	,	PUNCT
gujaf-340	291	75	2024	2024	NUM
gujaf-340	291	76	245	245	NUM
gujaf-340	291	77	5.0	5.0	NUM
gujaf-340	291	78	conclusion	conclusion	NOUN
gujaf-340	291	79	and	and	CCONJ
gujaf-340	291	80	recommendations	recommendation	NOUN
gujaf-340	291	81	the	the	DET
gujaf-340	291	82	aim	aim	NOUN
gujaf-340	291	83	was	be	AUX
gujaf-340	291	84	to	to	PART
gujaf-340	291	85	examine	examine	VERB
gujaf-340	291	86	the	the	DET
gujaf-340	291	87	effect	effect	NOUN
gujaf-340	291	88	of	of	ADP
gujaf-340	291	89	audit	audit	NOUN
gujaf-340	291	90	and	and	CCONJ
gujaf-340	291	91	board	board	NOUN
gujaf-340	291	92	attributes	attribute	NOUN
gujaf-340	291	93	of	of	ADP
gujaf-340	291	94	listed	list	VERB
gujaf-340	291	95	companies	company	NOUN
gujaf-340	291	96	in	in	ADP
gujaf-340	291	97	nigeria	nigeria	PROPN
gujaf-340	291	98	on	on	ADP
gujaf-340	291	99	endc	endc	NOUN
gujaf-340	291	100	.	.	PUNCT
gujaf-340	292	1	the	the	DET
gujaf-340	292	2	key	key	ADJ
gujaf-340	292	3	findings	finding	NOUN
gujaf-340	292	4	of	of	ADP
gujaf-340	292	5	this	this	DET
gujaf-340	292	6	empirical	empirical	ADJ
gujaf-340	292	7	investigation	investigation	NOUN
gujaf-340	292	8	show	show	VERB
gujaf-340	292	9	that	that	SCONJ
gujaf-340	292	10	acin	acin	PROPN
gujaf-340	292	11	and	and	CCONJ
gujaf-340	292	12	bdnt	bdnt	VERB
gujaf-340	292	13	have	have	VERB
gujaf-340	292	14	substantial	substantial	ADJ
gujaf-340	292	15	influence	influence	NOUN
gujaf-340	292	16	on	on	ADP
gujaf-340	292	17	endc	endc	NOUN
gujaf-340	292	18	of	of	ADP
gujaf-340	292	19	listed	list	VERB
gujaf-340	292	20	nigerian	nigerian	ADJ
gujaf-340	292	21	companies	company	NOUN
gujaf-340	292	22	.	.	PUNCT
gujaf-340	293	1	this	this	PRON
gujaf-340	293	2	supports	support	VERB
gujaf-340	293	3	the	the	DET
gujaf-340	293	4	stakeholder	stakeholder	NOUN
gujaf-340	293	5	’s	’s	PART
gujaf-340	293	6	theory	theory	NOUN
gujaf-340	293	7	which	which	PRON
gujaf-340	293	8	suggests	suggest	VERB
gujaf-340	293	9	that	that	SCONJ
gujaf-340	293	10	the	the	DET
gujaf-340	293	11	board	board	NOUN
gujaf-340	293	12	of	of	ADP
gujaf-340	293	13	directors	director	NOUN
gujaf-340	293	14	as	as	ADP
gujaf-340	293	15	environmental	environmental	ADJ
gujaf-340	293	16	representatives	representative	NOUN
gujaf-340	293	17	,	,	PUNCT
gujaf-340	293	18	protect	protect	VERB
gujaf-340	293	19	the	the	DET
gujaf-340	293	20	shareholders	shareholder	NOUN
gujaf-340	293	21	’	’	PART
gujaf-340	293	22	objective	objective	NOUN
gujaf-340	293	23	since	since	SCONJ
gujaf-340	293	24	more	more	ADJ
gujaf-340	293	25	endc	endc	NOUN
gujaf-340	293	26	will	will	AUX
gujaf-340	293	27	increase	increase	VERB
gujaf-340	293	28	their	their	PRON
gujaf-340	293	29	reputation	reputation	NOUN
gujaf-340	293	30	,	,	PUNCT
gujaf-340	293	31	appeal	appeal	VERB
gujaf-340	293	32	prospective	prospective	ADJ
gujaf-340	293	33	investors	investor	NOUN
gujaf-340	293	34	and	and	CCONJ
gujaf-340	293	35	customers	customer	NOUN
gujaf-340	293	36	.	.	PUNCT
gujaf-340	294	1	this	this	DET
gujaf-340	294	2	study	study	NOUN
gujaf-340	294	3	was	be	AUX
gujaf-340	294	4	limited	limit	VERB
gujaf-340	294	5	to	to	ADP
gujaf-340	294	6	listed	list	VERB
gujaf-340	294	7	firms	firm	NOUN
gujaf-340	294	8	in	in	ADP
gujaf-340	294	9	nigeria	nigeria	PROPN
gujaf-340	294	10	as	as	ADP
gujaf-340	294	11	such	such	ADJ
gujaf-340	294	12	,	,	PUNCT
gujaf-340	294	13	the	the	DET
gujaf-340	294	14	findings	finding	NOUN
gujaf-340	294	15	may	may	AUX
gujaf-340	294	16	not	not	PART
gujaf-340	294	17	be	be	AUX
gujaf-340	294	18	extended	extend	VERB
gujaf-340	294	19	to	to	ADP
gujaf-340	294	20	non	non	ADJ
gujaf-340	294	21	-	-	ADJ
gujaf-340	294	22	listed	listed	ADJ
gujaf-340	294	23	firms	firm	NOUN
gujaf-340	294	24	.	.	PUNCT
gujaf-340	295	1	based	base	VERB
gujaf-340	295	2	on	on	ADP
gujaf-340	295	3	the	the	DET
gujaf-340	295	4	conclusion	conclusion	NOUN
gujaf-340	295	5	the	the	DET
gujaf-340	295	6	study	study	NOUN
gujaf-340	295	7	recommends	recommend	VERB
gujaf-340	295	8	that	that	SCONJ
gujaf-340	295	9	since	since	SCONJ
gujaf-340	295	10	audit	audit	NOUN
gujaf-340	295	11	committee	committee	NOUN
gujaf-340	295	12	independence	independence	NOUN
gujaf-340	295	13	positively	positively	ADV
gujaf-340	295	14	and	and	CCONJ
gujaf-340	295	15	significantly	significantly	ADV
gujaf-340	295	16	influences	influence	VERB
gujaf-340	295	17	endc	endc	NOUN
gujaf-340	295	18	,	,	PUNCT
gujaf-340	295	19	listed	list	VERB
gujaf-340	295	20	nigerian	nigerian	ADJ
gujaf-340	295	21	firms	firm	NOUN
gujaf-340	295	22	should	should	AUX
gujaf-340	295	23	prioritize	prioritize	VERB
gujaf-340	295	24	the	the	DET
gujaf-340	295	25	appointment	appointment	NOUN
gujaf-340	295	26	of	of	ADP
gujaf-340	295	27	independent	independent	ADJ
gujaf-340	295	28	committee	committee	NOUN
gujaf-340	295	29	members	member	NOUN
gujaf-340	295	30	free	free	ADJ
gujaf-340	295	31	from	from	ADP
gujaf-340	295	32	conflicts	conflict	NOUN
gujaf-340	295	33	of	of	ADP
gujaf-340	295	34	interest	interest	NOUN
gujaf-340	295	35	.	.	PUNCT
gujaf-340	296	1	empowering	empower	VERB
gujaf-340	296	2	audit	audit	NOUN
gujaf-340	296	3	committees	committee	NOUN
gujaf-340	296	4	with	with	ADP
gujaf-340	296	5	oversight	oversight	NOUN
gujaf-340	296	6	responsibilities	responsibility	NOUN
gujaf-340	296	7	for	for	ADP
gujaf-340	296	8	environmental	environmental	ADJ
gujaf-340	296	9	disclosure	disclosure	NOUN
gujaf-340	296	10	is	be	AUX
gujaf-340	296	11	essential	essential	ADJ
gujaf-340	296	12	,	,	PUNCT
gujaf-340	296	13	enabling	enable	VERB
gujaf-340	296	14	them	they	PRON
gujaf-340	296	15	to	to	PART
gujaf-340	296	16	conduct	conduct	VERB
gujaf-340	296	17	regular	regular	ADJ
gujaf-340	296	18	reviews	review	NOUN
gujaf-340	296	19	,	,	PUNCT
gujaf-340	296	20	ensure	ensure	VERB
gujaf-340	296	21	compliance	compliance	NOUN
gujaf-340	296	22	with	with	ADP
gujaf-340	296	23	regulations	regulation	NOUN
gujaf-340	296	24	,	,	PUNCT
gujaf-340	296	25	and	and	CCONJ
gujaf-340	296	26	promote	promote	VERB
gujaf-340	296	27	transparency	transparency	NOUN
gujaf-340	296	28	through	through	ADP
gujaf-340	296	29	clear	clear	ADJ
gujaf-340	296	30	and	and	CCONJ
gujaf-340	296	31	accurate	accurate	ADJ
gujaf-340	296	32	reporting	reporting	NOUN
gujaf-340	296	33	.	.	PUNCT
gujaf-340	297	1	additionally	additionally	ADV
gujaf-340	297	2	,	,	PUNCT
gujaf-340	297	3	evidence	evidence	NOUN
gujaf-340	297	4	from	from	ADP
gujaf-340	297	5	this	this	DET
gujaf-340	297	6	study	study	NOUN
gujaf-340	297	7	suggests	suggest	VERB
gujaf-340	297	8	that	that	SCONJ
gujaf-340	297	9	appointing	appoint	VERB
gujaf-340	297	10	foreign	foreign	ADJ
gujaf-340	297	11	nationals	national	NOUN
gujaf-340	297	12	to	to	ADP
gujaf-340	297	13	the	the	DET
gujaf-340	297	14	board	board	NOUN
gujaf-340	297	15	of	of	ADP
gujaf-340	297	16	listed	list	VERB
gujaf-340	297	17	nigerian	nigerian	ADJ
gujaf-340	297	18	companies	company	NOUN
gujaf-340	297	19	can	can	AUX
gujaf-340	297	20	significantly	significantly	ADV
gujaf-340	297	21	impact	impact	VERB
gujaf-340	297	22	environmental	environmental	ADJ
gujaf-340	297	23	information	information	NOUN
gujaf-340	297	24	disclosure	disclosure	NOUN
gujaf-340	297	25	,	,	PUNCT
gujaf-340	297	26	leveraging	leverage	VERB
gujaf-340	297	27	their	their	PRON
gujaf-340	297	28	diverse	diverse	ADJ
gujaf-340	297	29	expertise	expertise	NOUN
gujaf-340	297	30	and	and	CCONJ
gujaf-340	297	31	experience	experience	NOUN
gujaf-340	297	32	to	to	PART
gujaf-340	297	33	enhance	enhance	VERB
gujaf-340	297	34	management	management	NOUN
gujaf-340	297	35	’s	’s	PART
gujaf-340	297	36	handling	handling	NOUN
gujaf-340	297	37	of	of	ADP
gujaf-340	297	38	environmental	environmental	ADJ
gujaf-340	297	39	issues	issue	NOUN
gujaf-340	297	40	.	.	PUNCT
gujaf-340	298	1	this	this	DET
gujaf-340	298	2	study	study	NOUN
gujaf-340	298	3	’s	’s	PART
gujaf-340	298	4	outcome	outcome	NOUN
gujaf-340	298	5	offer	offer	VERB
gujaf-340	298	6	valuable	valuable	ADJ
gujaf-340	298	7	insight	insight	NOUN
gujaf-340	298	8	for	for	ADP
gujaf-340	298	9	nigerian	nigerian	ADJ
gujaf-340	298	10	regulatory	regulatory	ADJ
gujaf-340	298	11	bodies	body	NOUN
gujaf-340	298	12	and	and	CCONJ
gujaf-340	298	13	policymakers	policymaker	NOUN
gujaf-340	298	14	to	to	PART
gujaf-340	298	15	inform	inform	VERB
gujaf-340	298	16	environmental	environmental	ADJ
gujaf-340	298	17	reporting	reporting	NOUN
gujaf-340	298	18	guidelines	guideline	NOUN
gujaf-340	298	19	alongside	alongside	ADP
gujaf-340	298	20	financial	financial	ADJ
gujaf-340	298	21	reporting	reporting	NOUN
gujaf-340	298	22	in	in	ADP
gujaf-340	298	23	annual	annual	ADJ
gujaf-340	298	24	reports	report	NOUN
gujaf-340	298	25	.	.	PUNCT
gujaf-340	299	1	the	the	DET
gujaf-340	299	2	study	study	NOUN
gujaf-340	299	3	recommends	recommend	VERB
gujaf-340	299	4	among	among	ADP
gujaf-340	299	5	others	other	NOUN
gujaf-340	299	6	that	that	SCONJ
gujaf-340	299	7	regulators	regulator	NOUN
gujaf-340	299	8	such	such	ADJ
gujaf-340	299	9	as	as	ADP
gujaf-340	299	10	security	security	NOUN
gujaf-340	299	11	and	and	CCONJ
gujaf-340	299	12	exchange	exchange	NOUN
gujaf-340	299	13	commission	commission	NOUN
gujaf-340	299	14	should	should	AUX
gujaf-340	299	15	encourage	encourage	VERB
gujaf-340	299	16	firms	firm	NOUN
gujaf-340	299	17	in	in	ADP
gujaf-340	299	18	considering	consider	VERB
gujaf-340	299	19	appointing	appoint	VERB
gujaf-340	299	20	expert	expert	ADJ
gujaf-340	299	21	foreign	foreign	ADJ
gujaf-340	299	22	nationals	national	NOUN
gujaf-340	299	23	to	to	ADP
gujaf-340	299	24	their	their	PRON
gujaf-340	299	25	board	board	NOUN
gujaf-340	299	26	as	as	SCONJ
gujaf-340	299	27	evidenced	evidence	VERB
gujaf-340	299	28	that	that	SCONJ
gujaf-340	299	29	their	their	PRON
gujaf-340	299	30	presence	presence	NOUN
gujaf-340	299	31	can	can	AUX
gujaf-340	299	32	significantly	significantly	ADV
gujaf-340	299	33	impact	impact	VERB
gujaf-340	299	34	environmental	environmental	ADJ
gujaf-340	299	35	information	information	NOUN
gujaf-340	299	36	disclosure	disclosure	NOUN
gujaf-340	299	37	,	,	PUNCT
gujaf-340	299	38	leveraging	leverage	VERB
gujaf-340	299	39	their	their	PRON
gujaf-340	299	40	diverse	diverse	ADJ
gujaf-340	299	41	expertise	expertise	NOUN
gujaf-340	299	42	and	and	CCONJ
gujaf-340	299	43	experience	experience	NOUN
gujaf-340	299	44	to	to	PART
gujaf-340	299	45	enhance	enhance	VERB
gujaf-340	299	46	management	management	NOUN
gujaf-340	299	47	’s	’s	PART
gujaf-340	299	48	handling	handling	NOUN
gujaf-340	299	49	of	of	ADP
gujaf-340	299	50	environmental	environmental	ADJ
gujaf-340	299	51	issues	issue	NOUN
gujaf-340	299	52	.	.	PUNCT
gujaf-340	300	1	references	reference	NOUN
gujaf-340	300	2	akinleye	akinleye	ADV
gujaf-340	300	3	,	,	PUNCT
gujaf-340	300	4	g.	g.	PROPN
gujaf-340	300	5	t.	t.	PROPN
gujaf-340	300	6	,	,	PUNCT
gujaf-340	300	7	&	&	CCONJ
gujaf-340	300	8	faustina	faustina	PROPN
gujaf-340	300	9	,	,	PUNCT
gujaf-340	300	10	a.	a.	NOUN
gujaf-340	300	11	t.	t.	PROPN
gujaf-340	300	12	(	(	PUNCT
gujaf-340	300	13	2017	2017	NUM
gujaf-340	300	14	)	)	PUNCT
gujaf-340	300	15	.	.	PUNCT
gujaf-340	301	1	impact	impact	NOUN
gujaf-340	301	2	of	of	ADP
gujaf-340	301	3	corporate	corporate	ADJ
gujaf-340	301	4	social	social	ADJ
gujaf-340	301	5	responsibility	responsibility	NOUN
gujaf-340	301	6	on	on	ADP
gujaf-340	301	7	the	the	DET
gujaf-340	301	8	profitability	profitability	NOUN
gujaf-340	301	9	of	of	ADP
gujaf-340	301	10	multinational	multinational	ADJ
gujaf-340	301	11	companies	company	NOUN
gujaf-340	301	12	in	in	ADP
gujaf-340	301	13	nigeria	nigeria	PROPN
gujaf-340	301	14	.	.	PUNCT
gujaf-340	302	1	global	global	ADJ
gujaf-340	302	2	journal	journal	PROPN
gujaf-340	302	3	of	of	ADP
gujaf-340	302	4	management	management	NOUN
gujaf-340	302	5	and	and	CCONJ
gujaf-340	302	6	business	business	NOUN
gujaf-340	302	7	research	research	NOUN
gujaf-340	302	8	,	,	PUNCT
gujaf-340	302	9	17(3	17(3	NUM
gujaf-340	302	10	)	)	PUNCT
gujaf-340	302	11	,	,	PUNCT
gujaf-340	302	12	26	26	NUM
gujaf-340	302	13	-	-	SYM
gujaf-340	302	14	35	35	NUM
gujaf-340	302	15	.	.	PUNCT
gujaf-340	302	16	altawalbeh	altawalbeh	NOUN
gujaf-340	302	17	,	,	PUNCT
gujaf-340	302	18	m.	m.	NOUN
gujaf-340	302	19	a.	a.	NOUN
gujaf-340	302	20	(	(	PUNCT
gujaf-340	302	21	2020	2020	NUM
gujaf-340	302	22	)	)	PUNCT
gujaf-340	302	23	.	.	PUNCT
gujaf-340	303	1	corporate	corporate	ADJ
gujaf-340	303	2	governance	governance	NOUN
gujaf-340	303	3	mechanisms	mechanism	NOUN
gujaf-340	303	4	and	and	CCONJ
gujaf-340	303	5	firm	firm	NOUN
gujaf-340	303	6	’s	’s	PART
gujaf-340	303	7	performance	performance	NOUN
gujaf-340	303	8	:	:	PUNCT
gujaf-340	303	9	evidence	evidence	NOUN
gujaf-340	303	10	from	from	ADP
gujaf-340	303	11	jordan	jordan	PROPN
gujaf-340	303	12	.	.	PUNCT
gujaf-340	304	1	accounting	accounting	NOUN
gujaf-340	304	2	and	and	CCONJ
gujaf-340	304	3	finance	finance	NOUN
gujaf-340	304	4	research	research	NOUN
gujaf-340	304	5	,	,	PUNCT
gujaf-340	304	6	9	9	NUM
gujaf-340	304	7	,	,	PUNCT
gujaf-340	304	8	11	11	NUM
gujaf-340	304	9	.	.	PUNCT
gujaf-340	305	1	al	al	PROPN
gujaf-340	305	2	amosh	amosh	PROPN
gujaf-340	305	3	,	,	PUNCT
gujaf-340	305	4	h.	h.	PROPN
gujaf-340	305	5	&	&	CCONJ
gujaf-340	305	6	khatib	khatib	PROPN
gujaf-340	305	7	s.a	s.a	PROPN
gujaf-340	305	8	.	.	PROPN
gujaf-340	305	9	,	,	PUNCT
gujaf-340	305	10	(	(	PUNCT
gujaf-340	305	11	2022	2022	NUM
gujaf-340	305	12	)	)	PUNCT
gujaf-340	305	13	ownership	ownership	NOUN
gujaf-340	305	14	structure	structure	NOUN
gujaf-340	305	15	and	and	CCONJ
gujaf-340	305	16	environmental	environmental	ADJ
gujaf-340	305	17	,	,	PUNCT
gujaf-340	305	18	social	social	ADJ
gujaf-340	305	19	and	and	CCONJ
gujaf-340	305	20	governance	governance	NOUN
gujaf-340	305	21	performance	performance	NOUN
gujaf-340	305	22	disclosure	disclosure	NOUN
gujaf-340	305	23	:	:	PUNCT
gujaf-340	305	24	the	the	DET
gujaf-340	305	25	moderating	moderate	VERB
gujaf-340	305	26	role	role	NOUN
gujaf-340	305	27	of	of	ADP
gujaf-340	305	28	the	the	DET
gujaf-340	305	29	board	board	NOUN
gujaf-340	305	30	independence	independence	NOUN
gujaf-340	305	31	.	.	PUNCT
gujaf-340	306	1	journal	journal	NOUN
gujaf-340	306	2	of	of	ADP
gujaf-340	306	3	business	business	NOUN
gujaf-340	306	4	and	and	CCONJ
gujaf-340	306	5	socio	socio	NOUN
gujaf-340	306	6	-	-	PUNCT
gujaf-340	306	7	economic	economic	ADJ
gujaf-340	306	8	development	development	NOUN
gujaf-340	306	9	,	,	PUNCT
gujaf-340	306	10	2	2	NUM
gujaf-340	306	11	,	,	PUNCT
gujaf-340	306	12	49–66	49–66	PROPN
gujaf-340	306	13	.	.	PUNCT
gujaf-340	307	1	amin	amin	PROPN
gujaf-340	307	2	,	,	PUNCT
gujaf-340	307	3	s.	s.	PROPN
gujaf-340	307	4	,	,	PUNCT
gujaf-340	307	5	iqbal	iqbal	PROPN
gujaf-340	307	6	,	,	PUNCT
gujaf-340	307	7	j.	j.	PROPN
gujaf-340	307	8	,	,	PUNCT
gujaf-340	307	9	&	&	CCONJ
gujaf-340	307	10	makki	makki	PROPN
gujaf-340	307	11	,	,	PUNCT
gujaf-340	307	12	m.	m.	NOUN
gujaf-340	307	13	a.	a.	NOUN
gujaf-340	307	14	m.	m.	NOUN
gujaf-340	307	15	(	(	PUNCT
gujaf-340	307	16	2021	2021	NUM
gujaf-340	307	17	)	)	PUNCT
gujaf-340	307	18	.	.	PUNCT
gujaf-340	308	1	the	the	DET
gujaf-340	308	2	impact	impact	NOUN
gujaf-340	308	3	of	of	ADP
gujaf-340	308	4	audit	audit	NOUN
gujaf-340	308	5	committee	committee	NOUN
gujaf-340	308	6	characteristics	characteristic	NOUN
gujaf-340	308	7	on	on	ADP
gujaf-340	308	8	corporate	corporate	ADJ
gujaf-340	308	9	biodiversity	biodiversity	NOUN
gujaf-340	308	10	disclosure	disclosure	NOUN
gujaf-340	308	11	:	:	PUNCT
gujaf-340	308	12	an	an	DET
gujaf-340	308	13	analysis	analysis	NOUN
gujaf-340	308	14	of	of	ADP
gujaf-340	308	15	japanese	japanese	ADJ
gujaf-340	308	16	firms	firm	NOUN
gujaf-340	308	17	.	.	PUNCT
gujaf-340	309	1	journal	journal	NOUN
gujaf-340	309	2	of	of	ADP
gujaf-340	309	3	business	business	NOUN
gujaf-340	309	4	and	and	CCONJ
gujaf-340	309	5	social	social	ADJ
gujaf-340	309	6	review	review	NOUN
gujaf-340	309	7	in	in	ADP
gujaf-340	309	8	emerging	emerge	VERB
gujaf-340	309	9	economies	economy	NOUN
gujaf-340	309	10	,	,	PUNCT
gujaf-340	309	11	7(2	7(2	NUM
gujaf-340	309	12	)	)	PUNCT
gujaf-340	309	13	,	,	PUNCT
gujaf-340	309	14	239–254	239–254	NUM
gujaf-340	309	15	.	.	PUNCT
gujaf-340	310	1	https://doi.org/10.26710/jbsee.v7i2.1620	https://doi.org/10.26710/jbsee.v7i2.1620	PROPN
gujaf-340	310	2	anazonwu	anazonwu	PROPN
gujaf-340	310	3	h.o	h.o	PROPN
gujaf-340	310	4	,	,	PUNCT
gujaf-340	310	5	egbunike	egbunike	ADJ
gujaf-340	310	6	,	,	PUNCT
gujaf-340	310	7	f.c	f.c	PROPN
gujaf-340	310	8	&	&	CCONJ
gujaf-340	310	9	gunardi	gunardi	PROPN
gujaf-340	310	10	,	,	PUNCT
gujaf-340	310	11	a.	a.	NOUN
gujaf-340	310	12	(	(	PUNCT
gujaf-340	310	13	2018	2018	NUM
gujaf-340	310	14	)	)	PUNCT
gujaf-340	310	15	.	.	PUNCT
gujaf-340	311	1	corporate	corporate	ADJ
gujaf-340	311	2	board	board	NOUN
gujaf-340	311	3	diversity	diversity	NOUN
gujaf-340	311	4	and	and	CCONJ
gujaf-340	311	5	sustainability	sustainability	NOUN
gujaf-340	311	6	reporting	reporting	NOUN
gujaf-340	311	7	:	:	PUNCT
gujaf-340	311	8	a	a	DET
gujaf-340	311	9	study	study	NOUN
gujaf-340	311	10	of	of	ADP
gujaf-340	311	11	selected	select	VERB
gujaf-340	311	12	listed	list	VERB
gujaf-340	311	13	manufacturing	manufacturing	NOUN
gujaf-340	311	14	firms	firm	NOUN
gujaf-340	311	15	in	in	ADP
gujaf-340	311	16	nigeria	nigeria	PROPN
gujaf-340	311	17	.	.	PUNCT
gujaf-340	312	1	indonesian	indonesian	PROPN
gujaf-340	312	2	journal	journal	PROPN
gujaf-340	312	3	of	of	ADP
gujaf-340	312	4	sustainability	sustainability	NOUN
gujaf-340	312	5	accounting	accounting	NOUN
gujaf-340	312	6	and	and	CCONJ
gujaf-340	312	7	management	management	NOUN
gujaf-340	312	8	,	,	PUNCT
gujaf-340	312	9	2	2	NUM
gujaf-340	312	10	,	,	PUNCT
gujaf-340	312	11	65–78	65–78	NUM
gujaf-340	312	12	.	.	PUNCT
gujaf-340	313	1	appuhami	appuhami	PROPN
gujaf-340	313	2	,	,	PUNCT
gujaf-340	313	3	r.	r.	PROPN
gujaf-340	313	4	,	,	PUNCT
gujaf-340	313	5	&	&	CCONJ
gujaf-340	313	6	tashakor	tashakor	PROPN
gujaf-340	313	7	,	,	PUNCT
gujaf-340	313	8	s.	s.	PROPN
gujaf-340	313	9	(	(	PUNCT
gujaf-340	313	10	2017	2017	NUM
gujaf-340	313	11	)	)	PUNCT
gujaf-340	313	12	.	.	PUNCT
gujaf-340	314	1	the	the	DET
gujaf-340	314	2	impact	impact	NOUN
gujaf-340	314	3	of	of	ADP
gujaf-340	314	4	audit	audit	NOUN
gujaf-340	314	5	committee	committee	NOUN
gujaf-340	314	6	characteristics	characteristic	NOUN
gujaf-340	314	7	on	on	ADP
gujaf-340	314	8	csrdisclosure	csrdisclosure	NOUN
gujaf-340	314	9	:	:	PUNCT
gujaf-340	314	10	an	an	DET
gujaf-340	314	11	analysis	analysis	NOUN
gujaf-340	314	12	of	of	ADP
gujaf-340	314	13	australian	australian	ADJ
gujaf-340	314	14	firms	firm	NOUN
gujaf-340	314	15	.	.	PUNCT
gujaf-340	315	1	australian	australian	ADJ
gujaf-340	315	2	accounting	accounting	NOUN
gujaf-340	315	3	review	review	NOUN
gujaf-340	315	4	,	,	PUNCT
gujaf-340	315	5	27(4	27(4	PROPN
gujaf-340	315	6	)	)	PUNCT
gujaf-340	315	7	,	,	PUNCT
gujaf-340	315	8	400	400	NUM
gujaf-340	315	9	.	.	PUNCT
gujaf-340	316	1	gusau	gusau	PROPN
gujaf-340	316	2	journal	journal	PROPN
gujaf-340	316	3	of	of	ADP
gujaf-340	316	4	accounting	accounting	NOUN
gujaf-340	316	5	and	and	CCONJ
gujaf-340	316	6	finance	finance	NOUN
gujaf-340	316	7	,	,	PUNCT
gujaf-340	316	8	vol	vol	NOUN
gujaf-340	316	9	.	.	PROPN
gujaf-340	316	10	5	5	NUM
gujaf-340	316	11	,	,	PUNCT
gujaf-340	316	12	issue	issue	NOUN
gujaf-340	316	13	2	2	NUM
gujaf-340	316	14	,	,	PUNCT
gujaf-340	316	15	october	october	PROPN
gujaf-340	316	16	,	,	PUNCT
gujaf-340	316	17	2024	2024	NUM
gujaf-340	316	18	246	246	NUM
gujaf-340	316	19	arif	arif	PROPN
gujaf-340	316	20	,	,	PUNCT
gujaf-340	316	21	m.	m.	NOUN
gujaf-340	316	22	,	,	PUNCT
gujaf-340	316	23	sajjad	sajjad	PROPN
gujaf-340	316	24	,	,	PUNCT
gujaf-340	316	25	a.	a.	PROPN
gujaf-340	316	26	,	,	PUNCT
gujaf-340	316	27	farooq	farooq	PROPN
gujaf-340	316	28	,	,	PUNCT
gujaf-340	316	29	s.	s.	PROPN
gujaf-340	316	30	,	,	PUNCT
gujaf-340	316	31	abrar	abrar	PROPN
gujaf-340	316	32	,	,	PUNCT
gujaf-340	316	33	m.	m.	NOUN
gujaf-340	316	34	,	,	PUNCT
gujaf-340	316	35	&	&	CCONJ
gujaf-340	316	36	joyo	joyo	PROPN
gujaf-340	316	37	,	,	PUNCT
gujaf-340	316	38	a.	a.	PROPN
gujaf-340	316	39	s.	s.	PROPN
gujaf-340	316	40	(	(	PUNCT
gujaf-340	316	41	2020	2020	NUM
gujaf-340	316	42	)	)	PUNCT
gujaf-340	316	43	.	.	PUNCT
gujaf-340	317	1	the	the	DET
gujaf-340	317	2	impact	impact	NOUN
gujaf-340	317	3	of	of	ADP
gujaf-340	317	4	audit	audit	NOUN
gujaf-340	317	5	committee	committee	NOUN
gujaf-340	317	6	attributes	attribute	VERB
gujaf-340	317	7	on	on	ADP
gujaf-340	317	8	the	the	DET
gujaf-340	317	9	quality	quality	NOUN
gujaf-340	317	10	and	and	CCONJ
gujaf-340	317	11	quantity	quantity	NOUN
gujaf-340	317	12	of	of	ADP
gujaf-340	317	13	environmental	environmental	ADJ
gujaf-340	317	14	,	,	PUNCT
gujaf-340	317	15	social	social	ADJ
gujaf-340	317	16	and	and	CCONJ
gujaf-340	317	17	governance	governance	NOUN
gujaf-340	317	18	(	(	PUNCT
gujaf-340	317	19	esg	esg	NOUN
gujaf-340	317	20	)	)	PUNCT
gujaf-340	317	21	disclosures	disclosure	NOUN
gujaf-340	317	22	.	.	PUNCT
gujaf-340	318	1	corporate	corporate	ADJ
gujaf-340	318	2	governance	governance	NOUN
gujaf-340	318	3	(	(	PUNCT
gujaf-340	318	4	bingley	bingley	PROPN
gujaf-340	318	5	)	)	PUNCT
gujaf-340	318	6	,	,	PUNCT
gujaf-340	318	7	21(3	21(3	NUM
gujaf-340	318	8	)	)	PUNCT
gujaf-340	318	9	,	,	PUNCT
gujaf-340	318	10	497–514	497–514	NUM
gujaf-340	318	11	.	.	PUNCT
gujaf-340	319	1	https://doi.org/10.1108/cg-06-2020-0243	https://doi.org/10.1108/cg-06-2020-0243	PROPN
gujaf-340	319	2	azman	azman	PROPN
gujaf-340	319	3	,	,	PUNCT
gujaf-340	319	4	n.a.n	n.a.n	PROPN
gujaf-340	319	5	,	,	PUNCT
gujaf-340	319	6	salleh	salleh	PROPN
gujaf-340	319	7	,	,	PUNCT
gujaf-340	319	8	s.m	s.m	PROPN
gujaf-340	319	9	.	.	PROPN
gujaf-340	319	10	,	,	PUNCT
gujaf-340	319	11	zaidi	zaidi	PROPN
gujaf-340	319	12	,	,	PUNCT
gujaf-340	319	13	a.s.m	a.s.m	PROPN
gujaf-340	319	14	.	.	PROPN
gujaf-340	319	15	,	,	PUNCT
gujaf-340	319	16	thirunakkarasu	thirunakkarasu	PROPN
gujaf-340	319	17	,	,	PUNCT
gujaf-340	319	18	a.	a.	NOUN
gujaf-340	319	19	,	,	PUNCT
gujaf-340	319	20	abrahem	abrahem	PROPN
gujaf-340	319	21	,	,	PUNCT
gujaf-340	319	22	m.a	m.a	PROPN
gujaf-340	319	23	.	.	PROPN
gujaf-340	319	24	&	&	CCONJ
gujaf-340	319	25	koru	koru	PROPN
gujaf-340	319	26	,	,	PUNCT
gujaf-340	319	27	t.a.(2019	t.a.(2019	PROPN
gujaf-340	319	28	)	)	PUNCT
gujaf-340	319	29	.	.	PUNCT
gujaf-340	320	1	audit	audit	NOUN
gujaf-340	320	2	committee	committee	NOUN
gujaf-340	320	3	characteristics	characteristic	NOUN
gujaf-340	320	4	and	and	CCONJ
gujaf-340	320	5	environmental	environmental	ADJ
gujaf-340	320	6	disclosure	disclosure	NOUN
gujaf-340	320	7	quality	quality	NOUN
gujaf-340	320	8	among	among	ADP
gujaf-340	320	9	malaysian	malaysian	ADJ
gujaf-340	320	10	environmentally	environmentally	ADV
gujaf-340	320	11	sensitive	sensitive	ADJ
gujaf-340	320	12	industries	industry	NOUN
gujaf-340	320	13	.	.	PUNCT
gujaf-340	321	1	european	european	ADJ
gujaf-340	321	2	proceedings	proceeding	NOUN
gujaf-340	321	3	of	of	ADP
gujaf-340	321	4	social	social	ADJ
gujaf-340	321	5	and	and	CCONJ
gujaf-340	321	6	behavioural	behavioural	ADJ
gujaf-340	321	7	sciences	science	NOUN
gujaf-340	321	8	,	,	PUNCT
gujaf-340	321	9	1	1	NUM
gujaf-340	321	10	–	–	SYM
gujaf-340	321	11	12	12	NUM
gujaf-340	321	12	.	.	PUNCT
gujaf-340	322	1	doi	doi	NOUN
gujaf-340	322	2	:	:	PUNCT
gujaf-340	322	3	10.15405	10.15405	NUM
gujaf-340	322	4	/	/	SYM
gujaf-340	322	5	epsbs.2020.12.05.1	epsbs.2020.12.05.1	PROPN
gujaf-340	322	6	bala	bala	PROPN
gujaf-340	322	7	h	h	PROPN
gujaf-340	322	8	,	,	PUNCT
gujaf-340	322	9	ja’afar	ja’afar	PROPN
gujaf-340	322	10	y	y	PROPN
gujaf-340	322	11	,	,	PUNCT
gujaf-340	322	12	&	&	CCONJ
gujaf-340	322	13	lawal	lawal	PROPN
gujaf-340	322	14	a.	a.	PROPN
gujaf-340	322	15	(	(	PUNCT
gujaf-340	322	16	2021	2021	NUM
gujaf-340	322	17	)	)	PUNCT
gujaf-340	322	18	.	.	PUNCT
gujaf-340	323	1	determinants	determinant	NOUN
gujaf-340	323	2	of	of	ADP
gujaf-340	323	3	corporate	corporate	ADJ
gujaf-340	323	4	environmental	environmental	ADJ
gujaf-340	323	5	accounting	accounting	NOUN
gujaf-340	323	6	,	,	PUNCT
gujaf-340	323	7	global	global	ADJ
gujaf-340	323	8	business	business	PROPN
gujaf-340	323	9	management	management	PROPN
gujaf-340	323	10	review	review	NOUN
gujaf-340	323	11	,	,	PUNCT
gujaf-340	323	12	13	13	NUM
gujaf-340	323	13	,	,	PUNCT
gujaf-340	323	14	16–36	16–36	NUM
gujaf-340	323	15	.	.	PUNCT
gujaf-340	324	1	companies	company	NOUN
gujaf-340	324	2	and	and	CCONJ
gujaf-340	324	3	allied	ally	VERB
gujaf-340	324	4	matters	matter	NOUN
gujaf-340	324	5	act	act	PROPN
gujaf-340	324	6	.	.	PUNCT
gujaf-340	325	1	(	(	PUNCT
gujaf-340	325	2	2020	2020	NUM
gujaf-340	325	3	)	)	PUNCT
gujaf-340	325	4	.	.	PUNCT
gujaf-340	326	1	federal	federal	PROPN
gujaf-340	326	2	republic	republic	PROPN
gujaf-340	326	3	of	of	ADP
gujaf-340	326	4	nigeria	nigeria	PROPN
gujaf-340	326	5	official	official	ADJ
gujaf-340	326	6	gazette	gazette	PROPN
gujaf-340	326	7	.	.	PUNCT
gujaf-340	327	1	deegan	deegan	PROPN
gujaf-340	327	2	,	,	PUNCT
gujaf-340	327	3	c.	c.	PROPN
gujaf-340	327	4	,	,	PUNCT
gujaf-340	327	5	&	&	CCONJ
gujaf-340	327	6	blomquist	blomquist	NOUN
gujaf-340	327	7	,	,	PUNCT
gujaf-340	327	8	c.	c.	PROPN
gujaf-340	327	9	(	(	PUNCT
gujaf-340	327	10	2016	2016	NUM
gujaf-340	327	11	)	)	PUNCT
gujaf-340	327	12	.	.	PUNCT
gujaf-340	328	1	stakeholder	stakeholder	NOUN
gujaf-340	328	2	influence	influence	NOUN
gujaf-340	328	3	on	on	ADP
gujaf-340	328	4	corporate	corporate	ADJ
gujaf-340	328	5	reporting	reporting	NOUN
gujaf-340	328	6	:	:	PUNCT
gujaf-340	328	7	an	an	DET
gujaf-340	328	8	exploration	exploration	NOUN
gujaf-340	328	9	of	of	ADP
gujaf-340	328	10	the	the	DET
gujaf-340	328	11	interaction	interaction	NOUN
gujaf-340	328	12	between	between	ADP
gujaf-340	328	13	wwf	wwf	PROPN
gujaf-340	328	14	-	-	PUNCT
gujaf-340	328	15	australia	australia	PROPN
gujaf-340	328	16	and	and	CCONJ
gujaf-340	328	17	the	the	DET
gujaf-340	328	18	australian	australian	ADJ
gujaf-340	328	19	minerals	mineral	NOUN
gujaf-340	328	20	industry	industry	NOUN
gujaf-340	328	21	.	.	PUNCT
gujaf-340	329	1	accounting	accounting	NOUN
gujaf-340	329	2	,	,	PUNCT
gujaf-340	329	3	organizations	organization	NOUN
gujaf-340	329	4	and	and	CCONJ
gujaf-340	329	5	society	society	NOUN
gujaf-340	329	6	,	,	PUNCT
gujaf-340	329	7	31(4	31(4	NUM
gujaf-340	329	8	)	)	PUNCT
gujaf-340	329	9	,	,	PUNCT
gujaf-340	329	10	343–372	343–372	NUM
gujaf-340	329	11	.	.	PUNCT
gujaf-340	329	12	egbunike	egbunike	PROPN
gujaf-340	329	13	,	,	PUNCT
gujaf-340	329	14	a.	a.	NOUN
gujaf-340	329	15	p.	p.	NOUN
gujaf-340	329	16	,	,	PUNCT
gujaf-340	329	17	&	&	CCONJ
gujaf-340	329	18	okoro	okoro	PROPN
gujaf-340	329	19	,	,	PUNCT
gujaf-340	329	20	g.	g.	PROPN
gujaf-340	329	21	e.	e.	PROPN
gujaf-340	329	22	(	(	PUNCT
gujaf-340	329	23	2018	2018	NUM
gujaf-340	329	24	)	)	PUNCT
gujaf-340	329	25	.	.	PUNCT
gujaf-340	330	1	does	do	VERB
gujaf-340	330	2	green	green	ADJ
gujaf-340	330	3	accounting	accounting	NOUN
gujaf-340	330	4	matter	matter	NOUN
gujaf-340	330	5	to	to	ADP
gujaf-340	330	6	the	the	DET
gujaf-340	330	7	profitability	profitability	NOUN
gujaf-340	330	8	of	of	ADP
gujaf-340	330	9	firms	firm	NOUN
gujaf-340	330	10	?	?	PUNCT
gujaf-340	331	1	a	a	DET
gujaf-340	331	2	canonical	canonical	ADJ
gujaf-340	331	3	assessment	assessment	NOUN
gujaf-340	331	4	.	.	PUNCT
gujaf-340	332	1	ekonomski	ekonomski	PROPN
gujaf-340	332	2	horizonti	horizonti	PROPN
gujaf-340	332	3	,	,	PUNCT
gujaf-340	332	4	20(1	20(1	NOUN
gujaf-340	332	5	)	)	PUNCT
gujaf-340	332	6	,	,	PUNCT
gujaf-340	332	7	17–26	17–26	NUM
gujaf-340	332	8	.	.	PUNCT
gujaf-340	333	1	https://doi.org/10.5937/ekonhor1801017e	https://doi.org/10.5937/ekonhor1801017e	PROPN
gujaf-340	333	2	farhan	farhan	PROPN
gujaf-340	333	3	,	,	PUNCT
gujaf-340	333	4	a.	a.	PROPN
gujaf-340	333	5	,	,	PUNCT
gujaf-340	333	6	&	&	CCONJ
gujaf-340	333	7	freihat	freihat	PROPN
gujaf-340	333	8	,	,	PUNCT
gujaf-340	333	9	a.	a.	PROPN
gujaf-340	333	10	r.	r.	PROPN
gujaf-340	333	11	f.	f.	PROPN
gujaf-340	333	12	(	(	PUNCT
gujaf-340	333	13	2021	2021	NUM
gujaf-340	333	14	)	)	PUNCT
gujaf-340	333	15	.	.	PUNCT
gujaf-340	334	1	the	the	DET
gujaf-340	334	2	impact	impact	NOUN
gujaf-340	334	3	of	of	ADP
gujaf-340	334	4	government	government	NOUN
gujaf-340	334	5	ownership	ownership	NOUN
gujaf-340	334	6	and	and	CCONJ
gujaf-340	334	7	corporate	corporate	ADJ
gujaf-340	334	8	governance	governance	NOUN
gujaf-340	334	9	on	on	ADP
gujaf-340	334	10	the	the	DET
gujaf-340	334	11	corporate	corporate	ADJ
gujaf-340	334	12	social	social	ADJ
gujaf-340	334	13	responsibility	responsibility	NOUN
gujaf-340	334	14	:	:	PUNCT
gujaf-340	334	15	evidence	evidence	NOUN
gujaf-340	334	16	from	from	ADP
gujaf-340	334	17	uae	uae	PROPN
gujaf-340	334	18	.	.	PROPN
gujaf-340	334	19	journal	journal	PROPN
gujaf-340	334	20	of	of	ADP
gujaf-340	334	21	asian	asian	ADJ
gujaf-340	334	22	finance	finance	NOUN
gujaf-340	334	23	,	,	PUNCT
gujaf-340	334	24	economics	economic	NOUN
gujaf-340	334	25	and	and	CCONJ
gujaf-340	334	26	business	business	NOUN
gujaf-340	334	27	,	,	PUNCT
gujaf-340	334	28	8(1	8(1	NOUN
gujaf-340	334	29	)	)	PUNCT
gujaf-340	334	30	,	,	PUNCT
gujaf-340	334	31	851–861	851–861	NUM
gujaf-340	334	32	.	.	PUNCT
gujaf-340	335	1	https://doi.org/10.13106/jafeb	https://doi.org/10.13106/jafeb	PROPN
gujaf-340	335	2	.	.	PUNCT
gujaf-340	336	1	ha	ha	INTJ
gujaf-340	336	2	,	,	PUNCT
gujaf-340	336	3	h.	h.	PROPN
gujaf-340	336	4	h.	h.	PROPN
gujaf-340	336	5	(	(	PUNCT
gujaf-340	336	6	2022	2022	NUM
gujaf-340	336	7	)	)	PUNCT
gujaf-340	336	8	.	.	PUNCT
gujaf-340	337	1	audit	audit	NOUN
gujaf-340	337	2	committee	committee	NOUN
gujaf-340	337	3	characteristics	characteristic	NOUN
gujaf-340	337	4	and	and	CCONJ
gujaf-340	337	5	corporate	corporate	ADJ
gujaf-340	337	6	governance	governance	NOUN
gujaf-340	337	7	disclosure	disclosure	NOUN
gujaf-340	337	8	:	:	PUNCT
gujaf-340	337	9	evidence	evidence	NOUN
gujaf-340	337	10	from	from	ADP
gujaf-340	337	11	vietnam	vietnam	NOUN
gujaf-340	337	12	listed	list	VERB
gujaf-340	337	13	companies	company	NOUN
gujaf-340	337	14	.	.	PUNCT
gujaf-340	338	1	cogent	cogent	ADJ
gujaf-340	338	2	business	business	NOUN
gujaf-340	338	3	and	and	CCONJ
gujaf-340	338	4	management	management	NOUN
gujaf-340	338	5	,	,	PUNCT
gujaf-340	338	6	9(1	9(1	NUM
gujaf-340	338	7	)	)	PUNCT
gujaf-340	338	8	.	.	PUNCT
gujaf-340	339	1	https://doi.org/10.1080/23311975.2022.2119827	https://doi.org/10.1080/23311975.2022.2119827	PROPN
gujaf-340	339	2	haque	haque	PROPN
gujaf-340	339	3	,	,	PUNCT
gujaf-340	339	4	f.	f.	PROPN
gujaf-340	339	5	&	&	CCONJ
gujaf-340	339	6	ntim	ntim	PROPN
gujaf-340	339	7	,	,	PUNCT
gujaf-340	339	8	c.g	c.g	PROPN
gujaf-340	339	9	.	.	PROPN
gujaf-340	339	10	(	(	PUNCT
gujaf-340	339	11	2017	2017	NUM
gujaf-340	339	12	)	)	PUNCT
gujaf-340	339	13	.	.	PUNCT
gujaf-340	340	1	environmental	environmental	ADJ
gujaf-340	340	2	policy	policy	NOUN
gujaf-340	340	3	,	,	PUNCT
gujaf-340	340	4	sustainable	sustainable	ADJ
gujaf-340	340	5	development	development	NOUN
gujaf-340	340	6	,	,	PUNCT
gujaf-340	340	7	governance	governance	NOUN
gujaf-340	340	8	mechanisms	mechanism	NOUN
gujaf-340	340	9	and	and	CCONJ
gujaf-340	340	10	environmental	environmental	ADJ
gujaf-340	340	11	performance	performance	NOUN
gujaf-340	340	12	.	.	PUNCT
gujaf-340	341	1	business	business	NOUN
gujaf-340	341	2	strategy	strategy	NOUN
gujaf-340	341	3	and	and	CCONJ
gujaf-340	341	4	the	the	DET
gujaf-340	341	5	environment	environment	NOUN
gujaf-340	341	6	(	(	PUNCT
gujaf-340	341	7	27	27	NUM
gujaf-340	341	8	)	)	PUNCT
gujaf-340	341	9	,	,	PUNCT
gujaf-340	341	10	3	3	X
gujaf-340	341	11	.	.	X
gujaf-340	342	1	hasan	hasan	PROPN
gujaf-340	342	2	a	a	PRON
gujaf-340	342	3	,	,	PUNCT
gujaf-340	342	4	hussainey	hussainey	NOUN
gujaf-340	342	5	,	,	PUNCT
gujaf-340	342	6	k.	k.	PROPN
gujaf-340	342	7	&	&	CCONJ
gujaf-340	342	8	aly	aly	PROPN
gujaf-340	342	9	,	,	PUNCT
gujaf-340	342	10	d.	d.	PROPN
gujaf-340	342	11	(	(	PUNCT
gujaf-340	342	12	2022	2022	NUM
gujaf-340	342	13	)	)	PUNCT
gujaf-340	342	14	.	.	PUNCT
gujaf-340	343	1	determinants	determinant	NOUN
gujaf-340	343	2	of	of	ADP
gujaf-340	343	3	sustainability	sustainability	NOUN
gujaf-340	343	4	reporting	reporting	NOUN
gujaf-340	343	5	decision	decision	NOUN
gujaf-340	343	6	:	:	PUNCT
gujaf-340	343	7	evidence	evidence	NOUN
gujaf-340	343	8	from	from	ADP
gujaf-340	343	9	pakistan	pakistan	PROPN
gujaf-340	343	10	journal	journal	PROPN
gujaf-340	343	11	of	of	ADP
gujaf-340	343	12	sustainability	sustainability	NOUN
gujaf-340	343	13	,	,	PUNCT
gujaf-340	343	14	finance	finance	NOUN
gujaf-340	343	15	and	and	CCONJ
gujaf-340	343	16	investment	investment	NOUN
gujaf-340	343	17	,	,	PUNCT
gujaf-340	343	18	12	12	NUM
gujaf-340	343	19	,	,	PUNCT
gujaf-340	343	20	14–23	14–23	PROPN
gujaf-340	343	21	hussain	hussain	PROPN
gujaf-340	343	22	,	,	PUNCT
gujaf-340	343	23	h.	h.	PROPN
gujaf-340	343	24	i.	i.	PROPN
gujaf-340	343	25	,	,	PUNCT
gujaf-340	343	26	kot	kot	PROPN
gujaf-340	343	27	,	,	PUNCT
gujaf-340	343	28	s.	s.	PROPN
gujaf-340	343	29	,	,	PUNCT
gujaf-340	343	30	thaker	thaker	PROPN
gujaf-340	343	31	,	,	PUNCT
gujaf-340	343	32	h.	h.	PROPN
gujaf-340	343	33	m.	m.	PROPN
gujaf-340	343	34	t.	t.	PROPN
gujaf-340	343	35	,	,	PUNCT
gujaf-340	343	36	&	&	CCONJ
gujaf-340	343	37	turner	turner	PROPN
gujaf-340	343	38	,	,	PUNCT
gujaf-340	343	39	j.	j.	PROPN
gujaf-340	343	40	j.	j.	PROPN
gujaf-340	343	41	(	(	PUNCT
gujaf-340	343	42	2020	2020	NUM
gujaf-340	343	43	)	)	PUNCT
gujaf-340	343	44	.	.	PUNCT
gujaf-340	344	1	environmental	environmental	ADJ
gujaf-340	344	2	reporting	reporting	NOUN
gujaf-340	344	3	and	and	CCONJ
gujaf-340	344	4	speed	speed	NOUN
gujaf-340	344	5	of	of	ADP
gujaf-340	344	6	adjustment	adjustment	NOUN
gujaf-340	344	7	to	to	PART
gujaf-340	344	8	target	target	VERB
gujaf-340	344	9	leverage	leverage	NOUN
gujaf-340	344	10	:	:	PUNCT
gujaf-340	344	11	evidence	evidence	NOUN
gujaf-340	344	12	from	from	ADP
gujaf-340	344	13	a	a	DET
gujaf-340	344	14	dynamic	dynamic	ADJ
gujaf-340	344	15	regime	regime	NOUN
gujaf-340	344	16	switching	switch	VERB
gujaf-340	344	17	model	model	NOUN
gujaf-340	344	18	.	.	PUNCT
gujaf-340	345	1	organizacija	organizacija	PROPN
gujaf-340	345	2	,	,	PUNCT
gujaf-340	345	3	53(1	53(1	NOUN
gujaf-340	345	4	)	)	PUNCT
gujaf-340	345	5	,	,	PUNCT
gujaf-340	345	6	21–35	21–35	NUM
gujaf-340	345	7	.	.	PUNCT
gujaf-340	346	1	https://doi.org/10.2478/orga-2020-0002	https://doi.org/10.2478/orga-2020-0002	NOUN
gujaf-340	346	2	ika	ika	PROPN
gujaf-340	346	3	,	,	PUNCT
gujaf-340	346	4	s.	s.	PROPN
gujaf-340	346	5	r.	r.	PROPN
gujaf-340	346	6	,	,	PUNCT
gujaf-340	346	7	dwiwinarno	dwiwinarno	NOUN
gujaf-340	346	8	,	,	PUNCT
gujaf-340	346	9	t.	t.	PROPN
gujaf-340	346	10	&	&	CCONJ
gujaf-340	346	11	widagdo	widagdo	PROPN
gujaf-340	346	12	,	,	PUNCT
gujaf-340	346	13	a.	a.	PROPN
gujaf-340	346	14	k.	k.	PROPN
gujaf-340	346	15	(	(	PUNCT
gujaf-340	346	16	2017	2017	NUM
gujaf-340	346	17	)	)	PUNCT
gujaf-340	346	18	.	.	PUNCT
gujaf-340	347	1	corporate	corporate	ADJ
gujaf-340	347	2	social	social	ADJ
gujaf-340	347	3	responsibility	responsibility	NOUN
gujaf-340	347	4	and	and	CCONJ
gujaf-340	347	5	corporate	corporate	ADJ
gujaf-340	347	6	governance	governance	NOUN
gujaf-340	347	7	in	in	ADP
gujaf-340	347	8	indonesian	indonesian	ADJ
gujaf-340	347	9	public	public	ADJ
gujaf-340	347	10	listed	list	VERB
gujaf-340	347	11	companies	company	NOUN
gujaf-340	347	12	shs	shs	PROPN
gujaf-340	347	13	web	web	NOUN
gujaf-340	347	14	conf	conf	NOUN
gujaf-340	347	15	.	.	PUNCT
gujaf-340	348	1	34	34	NUM
gujaf-340	348	2	1–11	1–11	PROPN
gujaf-340	348	3	junita	junita	PROPN
gujaf-340	348	4	,	,	PUNCT
gujaf-340	348	5	n.l	n.l	PROPN
gujaf-340	348	6	.	.	PROPN
gujaf-340	348	7	&	&	CCONJ
gujaf-340	348	8	yulianto	yulianto	PROPN
gujaf-340	348	9	,	,	PUNCT
gujaf-340	348	10	a.	a.	NOUN
gujaf-340	348	11	(	(	PUNCT
gujaf-340	348	12	2018	2018	NUM
gujaf-340	348	13	)	)	PUNCT
gujaf-340	348	14	.	.	PUNCT
gujaf-340	349	1	the	the	DET
gujaf-340	349	2	determinants	determinant	NOUN
gujaf-340	349	3	affecting	affect	VERB
gujaf-340	349	4	environmental	environmental	ADJ
gujaf-340	349	5	disclosure	disclosure	NOUN
gujaf-340	349	6	in	in	ADP
gujaf-340	349	7	the	the	DET
gujaf-340	349	8	high	high	ADJ
gujaf-340	349	9	profile	profile	NOUN
gujaf-340	349	10	companies	company	NOUN
gujaf-340	349	11	in	in	ADP
gujaf-340	349	12	indonesia	indonesia	PROPN
gujaf-340	349	13	account	account	PROPN
gujaf-340	349	14	.	.	PUNCT
gujaf-340	350	1	anal	anal	PROPN
gujaf-340	350	2	.	.	PUNCT
gujaf-340	351	1	j.	j.	PROPN
gujaf-340	351	2	7	7	PROPN
gujaf-340	351	3	,	,	PUNCT
gujaf-340	351	4	114–50	114–50	NUM
gujaf-340	351	5	khan	khan	PROPN
gujaf-340	351	6	,	,	PUNCT
gujaf-340	351	7	s.	s.	PROPN
gujaf-340	351	8	,	,	PUNCT
gujaf-340	351	9	saiki	saiki	PROPN
gujaf-340	351	10	,	,	PUNCT
gujaf-340	351	11	s.	s.	PROPN
gujaf-340	351	12	n.	n.	PROPN
gujaf-340	351	13	&	&	CCONJ
gujaf-340	351	14	moulick	moulick	PROPN
gujaf-340	351	15	,	,	PUNCT
gujaf-340	351	16	r.	r.	PROPN
gujaf-340	351	17	k.	k.	PROPN
gujaf-340	351	18	(	(	PUNCT
gujaf-340	351	19	2024	2024	NUM
gujaf-340	351	20	)	)	PUNCT
gujaf-340	351	21	.	.	PUNCT
gujaf-340	352	1	impact	impact	NOUN
gujaf-340	352	2	of	of	ADP
gujaf-340	352	3	the	the	DET
gujaf-340	352	4	board	board	NOUN
gujaf-340	352	5	of	of	ADP
gujaf-340	352	6	directors	director	NOUN
gujaf-340	352	7	,	,	PUNCT
gujaf-340	352	8	audit	audit	NOUN
gujaf-340	352	9	committee	committee	NOUN
gujaf-340	352	10	,	,	PUNCT
gujaf-340	352	11	and	and	CCONJ
gujaf-340	352	12	environmental	environmental	ADJ
gujaf-340	352	13	protection	protection	NOUN
gujaf-340	352	14	issues	issue	NOUN
gujaf-340	352	15	on	on	ADP
gujaf-340	352	16	environmental	environmental	ADJ
gujaf-340	352	17	reporting	reporting	NOUN
gujaf-340	352	18	practices	practice	NOUN
gujaf-340	352	19	in	in	ADP
gujaf-340	352	20	bangladesh	bangladesh	NOUN
gujaf-340	352	21	.	.	PUNCT
gujaf-340	353	1	the	the	DET
gujaf-340	353	2	cost	cost	NOUN
gujaf-340	353	3	and	and	CCONJ
gujaf-340	353	4	management	management	NOUN
gujaf-340	353	5	,	,	PUNCT
gujaf-340	353	6	52	52	NUM
gujaf-340	353	7	(	(	PUNCT
gujaf-340	353	8	2	2	NUM
gujaf-340	353	9	)	)	PUNCT
gujaf-340	353	10	,	,	PUNCT
gujaf-340	353	11	pp	pp	PROPN
gujaf-340	353	12	.	.	PUNCT
gujaf-340	353	13	21	21	NUM
gujaf-340	353	14	-	-	SYM
gujaf-340	353	15	37	37	NUM
gujaf-340	353	16	.	.	PUNCT
gujaf-340	354	1	kolsi	kolsi	PROPN
gujaf-340	354	2	,	,	PUNCT
gujaf-340	354	3	m.c	m.c	PROPN
gujaf-340	354	4	.	.	PROPN
gujaf-340	354	5	,	,	PUNCT
gujaf-340	354	6	muqattash	muqattash	PROPN
gujaf-340	354	7	,	,	PUNCT
gujaf-340	354	8	r.	r.	PROPN
gujaf-340	354	9	&	&	CCONJ
gujaf-340	354	10	al	al	PROPN
gujaf-340	354	11	-	-	PUNCT
gujaf-340	354	12	hiyari	hiyari	PROPN
gujaf-340	354	13	,	,	PUNCT
gujaf-340	354	14	a.	a.	NOUN
gujaf-340	354	15	(	(	PUNCT
gujaf-340	354	16	2022	2022	NUM
gujaf-340	354	17	)	)	PUNCT
gujaf-340	354	18	.	.	PUNCT
gujaf-340	355	1	how	how	SCONJ
gujaf-340	355	2	do	do	AUX
gujaf-340	355	3	external	external	ADJ
gujaf-340	355	4	auditor	auditor	NOUN
gujaf-340	355	5	attributes	attribute	VERB
gujaf-340	355	6	impact	impact	NOUN
gujaf-340	355	7	environmental	environmental	ADJ
gujaf-340	355	8	corporate	corporate	ADJ
gujaf-340	355	9	social	social	ADJ
gujaf-340	355	10	responsibility	responsibility	NOUN
gujaf-340	355	11	disclosures	disclosure	NOUN
gujaf-340	355	12	:	:	PUNCT
gujaf-340	355	13	empirical	empirical	ADJ
gujaf-340	355	14	evidence	evidence	NOUN
gujaf-340	355	15	from	from	ADP
gujaf-340	355	16	adx	adx	PROPN
gujaf-340	355	17	https://doi.org/10.1108/cg-06-2020-0243	https://doi.org/10.1108/cg-06-2020-0243	NOUN
gujaf-340	355	18	https://doi.org/10.13106/jafeb	https://doi.org/10.13106/jafeb	NOUN
gujaf-340	355	19	https://doi.org/10.1080/23311975.2022.2119827	https://doi.org/10.1080/23311975.2022.2119827	PROPN
gujaf-340	355	20	https://doi.org/10.2478/orga-2020-0002	https://doi.org/10.2478/orga-2020-0002	NOUN
gujaf-340	355	21	gusau	gusau	PROPN
gujaf-340	355	22	journal	journal	NOUN
gujaf-340	355	23	of	of	ADP
gujaf-340	355	24	accounting	accounting	NOUN
gujaf-340	355	25	and	and	CCONJ
gujaf-340	355	26	finance	finance	NOUN
gujaf-340	355	27	,	,	PUNCT
gujaf-340	355	28	vol	vol	NOUN
gujaf-340	355	29	.	.	PROPN
gujaf-340	355	30	5	5	NUM
gujaf-340	355	31	,	,	PUNCT
gujaf-340	355	32	issue	issue	NOUN
gujaf-340	355	33	2	2	NUM
gujaf-340	355	34	,	,	PUNCT
gujaf-340	355	35	october	october	PROPN
gujaf-340	355	36	,	,	PUNCT
gujaf-340	355	37	2024	2024	NUM
gujaf-340	355	38	247	247	NUM
gujaf-340	355	39	listed	list	VERB
gujaf-340	355	40	companies	company	NOUN
gujaf-340	355	41	.	.	PUNCT
gujaf-340	356	1	social	social	ADJ
gujaf-340	356	2	responsibility	responsibility	NOUN
gujaf-340	356	3	journal	journal	NOUN
gujaf-340	356	4	,	,	PUNCT
gujaf-340	356	5	18	18	NUM
gujaf-340	356	6	,	,	PUNCT
gujaf-340	356	7	293–315	293–315	NUM
gujaf-340	356	8	.	.	PUNCT
gujaf-340	357	1	masud	masud	PROPN
gujaf-340	357	2	,	,	PUNCT
gujaf-340	357	3	m.	m.	NOUN
gujaf-340	357	4	a.	a.	PROPN
gujaf-340	357	5	k.	k.	PROPN
gujaf-340	357	6	,	,	PUNCT
gujaf-340	357	7	nurunnabi	nurunnabi	PROPN
gujaf-340	357	8	,	,	PUNCT
gujaf-340	357	9	m.	m.	NOUN
gujaf-340	357	10	,	,	PUNCT
gujaf-340	357	11	&	&	CCONJ
gujaf-340	357	12	bae	bae	PROPN
gujaf-340	357	13	,	,	PUNCT
gujaf-340	357	14	s.	s.	PROPN
gujaf-340	357	15	m.	m.	PROPN
gujaf-340	357	16	(	(	PUNCT
gujaf-340	357	17	2018	2018	NUM
gujaf-340	357	18	)	)	PUNCT
gujaf-340	357	19	.	.	PUNCT
gujaf-340	358	1	the	the	DET
gujaf-340	358	2	effects	effect	NOUN
gujaf-340	358	3	of	of	ADP
gujaf-340	358	4	corporate	corporate	ADJ
gujaf-340	358	5	governance	governance	NOUN
gujaf-340	358	6	on	on	ADP
gujaf-340	358	7	environmental	environmental	ADJ
gujaf-340	358	8	sustainability	sustainability	NOUN
gujaf-340	358	9	reporting	reporting	NOUN
gujaf-340	358	10	:	:	PUNCT
gujaf-340	358	11	empirical	empirical	ADJ
gujaf-340	358	12	evidence	evidence	NOUN
gujaf-340	358	13	from	from	ADP
gujaf-340	358	14	south	south	ADJ
gujaf-340	358	15	asian	asian	ADJ
gujaf-340	358	16	countries	country	NOUN
gujaf-340	358	17	.	.	PUNCT
gujaf-340	359	1	asian	asian	ADJ
gujaf-340	359	2	journal	journal	NOUN
gujaf-340	359	3	of	of	ADP
gujaf-340	359	4	sustainability	sustainability	NOUN
gujaf-340	359	5	and	and	CCONJ
gujaf-340	359	6	social	social	ADJ
gujaf-340	359	7	responsibility	responsibility	NOUN
gujaf-340	359	8	,	,	PUNCT
gujaf-340	359	9	3(1	3(1	NUM
gujaf-340	359	10	)	)	PUNCT
gujaf-340	359	11	,	,	PUNCT
gujaf-340	359	12	1–26	1–26	NOUN
gujaf-340	359	13	.	.	PUNCT
gujaf-340	360	1	https://doi.org/10.1186/s41180-018-0019-x	https://doi.org/10.1186/s41180-018-0019-x	VERB
gujaf-340	360	2	masmoudi	masmoudi	PROPN
gujaf-340	360	3	,	,	PUNCT
gujaf-340	360	4	s.	s.	PROPN
gujaf-340	360	5	m.	m.	PROPN
gujaf-340	360	6	(	(	PUNCT
gujaf-340	360	7	2021	2021	NUM
gujaf-340	360	8	)	)	PUNCT
gujaf-340	360	9	.	.	PUNCT
gujaf-340	361	1	the	the	DET
gujaf-340	361	2	effect	effect	NOUN
gujaf-340	361	3	of	of	ADP
gujaf-340	361	4	audit	audit	NOUN
gujaf-340	361	5	committee	committee	NOUN
gujaf-340	361	6	characteristics	characteristic	NOUN
gujaf-340	361	7	on	on	ADP
gujaf-340	361	8	financial	financial	ADJ
gujaf-340	361	9	reporting	reporting	NOUN
gujaf-340	361	10	quality	quality	NOUN
gujaf-340	361	11	:	:	PUNCT
gujaf-340	361	12	the	the	DET
gujaf-340	361	13	moderating	moderate	VERB
gujaf-340	361	14	role	role	NOUN
gujaf-340	361	15	of	of	ADP
gujaf-340	361	16	audit	audit	NOUN
gujaf-340	361	17	quality	quality	NOUN
gujaf-340	361	18	in	in	ADP
gujaf-340	361	19	the	the	DET
gujaf-340	361	20	netherlands	netherlands	PROPN
gujaf-340	361	21	.	.	PUNCT
gujaf-340	362	1	corporate	corporate	ADJ
gujaf-340	362	2	ownership	ownership	NOUN
gujaf-340	362	3	and	and	CCONJ
gujaf-340	362	4	control	control	NOUN
gujaf-340	362	5	,	,	PUNCT
gujaf-340	362	6	18(3	18(3	NUM
gujaf-340	362	7	)	)	PUNCT
gujaf-340	362	8	,	,	PUNCT
gujaf-340	362	9	19–30	19–30	NUM
gujaf-340	362	10	.	.	PUNCT
gujaf-340	363	1	https://doi.org/10.22495/cocv18i3art2	https://doi.org/10.22495/cocv18i3art2	ADP
gujaf-340	363	2	martínez	martínez	PROPN
gujaf-340	363	3	-	-	PUNCT
gujaf-340	363	4	ferrero	ferrero	PROPN
gujaf-340	363	5	,	,	PUNCT
gujaf-340	363	6	j.	j.	PROPN
gujaf-340	363	7	,	,	PUNCT
gujaf-340	363	8	&	&	CCONJ
gujaf-340	363	9	lozano	lozano	PROPN
gujaf-340	363	10	,	,	PUNCT
gujaf-340	363	11	m.	m.	PROPN
gujaf-340	363	12	b.	b.	PROPN
gujaf-340	363	13	(	(	PUNCT
gujaf-340	363	14	2021	2021	NUM
gujaf-340	363	15	)	)	PUNCT
gujaf-340	363	16	.	.	PUNCT
gujaf-340	364	1	the	the	DET
gujaf-340	364	2	nonlinear	nonlinear	ADJ
gujaf-340	364	3	relation	relation	NOUN
gujaf-340	364	4	between	between	ADP
gujaf-340	364	5	institutional	institutional	ADJ
gujaf-340	364	6	ownership	ownership	NOUN
gujaf-340	364	7	and	and	CCONJ
gujaf-340	364	8	environmental	environmental	ADJ
gujaf-340	364	9	,	,	PUNCT
gujaf-340	364	10	social	social	ADJ
gujaf-340	364	11	and	and	CCONJ
gujaf-340	364	12	governance	governance	NOUN
gujaf-340	364	13	performance	performance	NOUN
gujaf-340	364	14	in	in	ADP
gujaf-340	364	15	emerging	emerge	VERB
gujaf-340	364	16	countries	country	NOUN
gujaf-340	364	17	.	.	PUNCT
gujaf-340	365	1	sustainability	sustainability	NOUN
gujaf-340	365	2	(	(	PUNCT
gujaf-340	365	3	switzerland	switzerland	PROPN
gujaf-340	365	4	)	)	PUNCT
gujaf-340	365	5	,	,	PUNCT
gujaf-340	365	6	13(3	13(3	NUM
gujaf-340	365	7	)	)	PUNCT
gujaf-340	365	8	,	,	PUNCT
gujaf-340	365	9	1–16	1–16	PROPN
gujaf-340	365	10	.	.	PUNCT
gujaf-340	366	1	https://doi.org/10.3390/su13031586	https://doi.org/10.3390/su13031586	PROPN
gujaf-340	366	2	mirza	mirza	PROPN
gujaf-340	366	3	,	,	PUNCT
gujaf-340	366	4	s.	s.	PROPN
gujaf-340	366	5	s.	s.	PROPN
gujaf-340	366	6	,	,	PUNCT
gujaf-340	366	7	majeed	majeed	PROPN
gujaf-340	366	8	,	,	PUNCT
gujaf-340	366	9	m.	m.	NOUN
gujaf-340	366	10	a.	a.	PROPN
gujaf-340	366	11	,	,	PUNCT
gujaf-340	366	12	&	&	CCONJ
gujaf-340	366	13	ahsan	ahsan	PROPN
gujaf-340	366	14	,	,	PUNCT
gujaf-340	366	15	t.	t.	PROPN
gujaf-340	366	16	(	(	PUNCT
gujaf-340	366	17	2020	2020	NUM
gujaf-340	366	18	)	)	PUNCT
gujaf-340	366	19	.	.	PUNCT
gujaf-340	367	1	board	board	NOUN
gujaf-340	367	2	gender	gender	NOUN
gujaf-340	367	3	diversity	diversity	NOUN
gujaf-340	367	4	,	,	PUNCT
gujaf-340	367	5	competitive	competitive	ADJ
gujaf-340	367	6	pressure	pressure	NOUN
gujaf-340	367	7	and	and	CCONJ
gujaf-340	367	8	investment	investment	NOUN
gujaf-340	367	9	efficiency	efficiency	NOUN
gujaf-340	367	10	in	in	ADP
gujaf-340	367	11	chinese	chinese	ADJ
gujaf-340	367	12	private	private	ADJ
gujaf-340	367	13	firms	firm	NOUN
gujaf-340	367	14	.	.	PUNCT
gujaf-340	368	1	eurasian	eurasian	ADJ
gujaf-340	368	2	bus	bus	NOUN
gujaf-340	368	3	rev	rev	NOUN
gujaf-340	368	4	,	,	PUNCT
gujaf-340	368	5	10(1	10(1	NUM
gujaf-340	368	6	)	)	PUNCT
gujaf-340	368	7	,	,	PUNCT
gujaf-340	368	8	417–440	417–440	NUM
gujaf-340	368	9	.	.	PUNCT
gujaf-340	369	1	https://doi.org/10.1007/s40821-019-00138-5	https://doi.org/10.1007/s40821-019-00138-5	NUM
gujaf-340	369	2	moalla	moalla	PROPN
gujaf-340	369	3	,	,	PUNCT
gujaf-340	369	4	m.	m.	NOUN
gujaf-340	369	5	salhi	salhi	PROPN
gujaf-340	369	6	,	,	PUNCT
gujaf-340	369	7	b.	b.	PROPN
gujaf-340	369	8	&	&	CCONJ
gujaf-340	369	9	jarboui	jarboui	PROPN
gujaf-340	369	10	,	,	PUNCT
gujaf-340	369	11	a.	a.	NOUN
gujaf-340	369	12	(	(	PUNCT
gujaf-340	369	13	2020	2020	NUM
gujaf-340	369	14	)	)	PUNCT
gujaf-340	369	15	.	.	PUNCT
gujaf-340	370	1	an	an	DET
gujaf-340	370	2	empirical	empirical	ADJ
gujaf-340	370	3	investigation	investigation	NOUN
gujaf-340	370	4	of	of	ADP
gujaf-340	370	5	factors	factor	NOUN
gujaf-340	370	6	influencing	influence	VERB
gujaf-340	370	7	the	the	DET
gujaf-340	370	8	environmental	environmental	ADJ
gujaf-340	370	9	reporting	reporting	NOUN
gujaf-340	370	10	quality	quality	NOUN
gujaf-340	370	11	:	:	PUNCT
gujaf-340	370	12	evidence	evidence	NOUN
gujaf-340	370	13	from	from	ADP
gujaf-340	370	14	france	france	PROPN
gujaf-340	370	15	.	.	PUNCT
gujaf-340	371	1	social	social	ADJ
gujaf-340	371	2	responsibility	responsibility	NOUN
gujaf-340	371	3	journal	journal	NOUN
gujaf-340	371	4	,	,	PUNCT
gujaf-340	371	5	17	17	NUM
gujaf-340	371	6	,	,	PUNCT
gujaf-340	371	7	966–984	966–984	NUM
gujaf-340	371	8	.	.	PUNCT
gujaf-340	371	9	musa	musa	PROPN
gujaf-340	371	10	,	,	PUNCT
gujaf-340	371	11	h.m	h.m	PROPN
gujaf-340	371	12	.	.	PROPN
gujaf-340	371	13	(	(	PUNCT
gujaf-340	371	14	2023	2023	NUM
gujaf-340	371	15	)	)	PUNCT
gujaf-340	371	16	.	.	PUNCT
gujaf-340	372	1	the	the	DET
gujaf-340	372	2	moderating	moderate	VERB
gujaf-340	372	3	effect	effect	NOUN
gujaf-340	372	4	of	of	ADP
gujaf-340	372	5	institutional	institutional	ADJ
gujaf-340	372	6	shareholders	shareholder	NOUN
gujaf-340	372	7	on	on	ADP
gujaf-340	372	8	the	the	DET
gujaf-340	372	9	relationship	relationship	NOUN
gujaf-340	372	10	between	between	ADP
gujaf-340	372	11	board	board	NOUN
gujaf-340	372	12	attributes	attribute	NOUN
gujaf-340	372	13	and	and	CCONJ
gujaf-340	372	14	auditor	auditor	NOUN
gujaf-340	372	15	selection	selection	NOUN
gujaf-340	372	16	among	among	ADP
gujaf-340	372	17	listed	list	VERB
gujaf-340	372	18	financial	financial	ADJ
gujaf-340	372	19	service	service	NOUN
gujaf-340	372	20	firms	firm	NOUN
gujaf-340	372	21	in	in	ADP
gujaf-340	372	22	nigeria	nigeria	PROPN
gujaf-340	372	23	.	.	PUNCT
gujaf-340	373	1	fudma	fudma	PROPN
gujaf-340	373	2	journal	journal	PROPN
gujaf-340	373	3	of	of	ADP
gujaf-340	373	4	accounting	accounting	NOUN
gujaf-340	373	5	and	and	CCONJ
gujaf-340	373	6	finance	finance	NOUN
gujaf-340	373	7	research	research	NOUN
gujaf-340	373	8	(	(	PUNCT
gujaf-340	373	9	fujafr	fujafr	PROPN
gujaf-340	373	10	)	)	PUNCT
gujaf-340	373	11	,	,	PUNCT
gujaf-340	373	12	1	1	NUM
gujaf-340	373	13	,	,	PUNCT
gujaf-340	373	14	16	16	NUM
gujaf-340	373	15	–	–	PUNCT
gujaf-340	373	16	32	32	NUM
gujaf-340	373	17	.	.	PUNCT
gujaf-340	374	1	https://doi.org/10.33003/	https://doi.org/10.33003/	PROPN
gujaf-340	374	2	fujafr-2023.v1i2.23.16	fujafr-2023.v1i2.23.16	PROPN
gujaf-340	374	3	-	-	PUNCT
gujaf-340	374	4	32	32	NUM
gujaf-340	374	5	.	.	PUNCT
gujaf-340	375	1	namakavarani	namakavarani	PROPN
gujaf-340	375	2	,	,	PUNCT
gujaf-340	375	3	o.	o.	NOUN
gujaf-340	375	4	m.	m.	NOUN
gujaf-340	375	5	,	,	PUNCT
gujaf-340	375	6	daryaei	daryaei	NOUN
gujaf-340	375	7	,	,	PUNCT
gujaf-340	375	8	a.	a.	NOUN
gujaf-340	375	9	a.	a.	PROPN
gujaf-340	375	10	,	,	PUNCT
gujaf-340	375	11	askarany	askarany	NOUN
gujaf-340	375	12	,	,	PUNCT
gujaf-340	375	13	d.	d.	PROPN
gujaf-340	375	14	,	,	PUNCT
gujaf-340	375	15	&	&	CCONJ
gujaf-340	375	16	askary	askary	PROPN
gujaf-340	375	17	,	,	PUNCT
gujaf-340	375	18	s.	s.	PROPN
gujaf-340	375	19	(	(	PUNCT
gujaf-340	375	20	2021	2021	NUM
gujaf-340	375	21	)	)	PUNCT
gujaf-340	375	22	.	.	PUNCT
gujaf-340	376	1	audit	audit	NOUN
gujaf-340	376	2	committee	committee	NOUN
gujaf-340	376	3	characteristics	characteristic	NOUN
gujaf-340	376	4	and	and	CCONJ
gujaf-340	376	5	quality	quality	NOUN
gujaf-340	376	6	of	of	ADP
gujaf-340	376	7	financial	financial	ADJ
gujaf-340	376	8	information	information	NOUN
gujaf-340	376	9	:	:	PUNCT
gujaf-340	376	10	the	the	DET
gujaf-340	376	11	role	role	NOUN
gujaf-340	376	12	of	of	ADP
gujaf-340	376	13	the	the	DET
gujaf-340	376	14	internal	internal	ADJ
gujaf-340	376	15	information	information	NOUN
gujaf-340	376	16	environment	environment	NOUN
gujaf-340	376	17	and	and	CCONJ
gujaf-340	376	18	political	political	ADJ
gujaf-340	376	19	connections	connection	NOUN
gujaf-340	376	20	.	.	PUNCT
gujaf-340	377	1	journal	journal	NOUN
gujaf-340	377	2	of	of	ADP
gujaf-340	377	3	risk	risk	NOUN
gujaf-340	377	4	and	and	CCONJ
gujaf-340	377	5	financial	financial	ADJ
gujaf-340	377	6	management	management	NOUN
gujaf-340	377	7	,	,	PUNCT
gujaf-340	377	8	14(6	14(6	NOUN
gujaf-340	377	9	)	)	PUNCT
gujaf-340	377	10	,	,	PUNCT
gujaf-340	377	11	273–291	273–291	NUM
gujaf-340	377	12	.	.	PUNCT
gujaf-340	378	1	https://doi.org/10.3390/jrfm14060273	https://doi.org/10.3390/jrfm14060273	PROPN
gujaf-340	378	2	naveed	naveed	PROPN
gujaf-340	378	3	,	,	PUNCT
gujaf-340	378	4	k.	k.	PROPN
gujaf-340	378	5	;	;	PUNCT
gujaf-340	378	6	voinea	voinea	PROPN
gujaf-340	378	7	,	,	PUNCT
gujaf-340	378	8	c.l	c.l	PROPN
gujaf-340	378	9	.	.	PROPN
gujaf-340	378	10	;	;	PUNCT
gujaf-340	378	11	ali	ali	PROPN
gujaf-340	378	12	,	,	PUNCT
gujaf-340	378	13	z.	z.	PROPN
gujaf-340	378	14	;	;	PUNCT
gujaf-340	378	15	rauf	rauf	PROPN
gujaf-340	378	16	,	,	PUNCT
gujaf-340	378	17	f.	f.	PROPN
gujaf-340	378	18	;	;	PUNCT
gujaf-340	378	19	&	&	CCONJ
gujaf-340	378	20	fratostiteanu	fratostiteanu	PROPN
gujaf-340	378	21	,	,	PUNCT
gujaf-340	378	22	c.	c.	PROPN
gujaf-340	378	23	(	(	PUNCT
gujaf-340	378	24	2021	2021	NUM
gujaf-340	378	25	)	)	PUNCT
gujaf-340	378	26	.	.	PUNCT
gujaf-340	379	1	board	board	NOUN
gujaf-340	379	2	gender	gender	NOUN
gujaf-340	379	3	diversity	diversity	NOUN
gujaf-340	379	4	and	and	CCONJ
gujaf-340	379	5	corporate	corporate	ADJ
gujaf-340	379	6	social	social	ADJ
gujaf-340	379	7	performance	performance	NOUN
gujaf-340	379	8	in	in	ADP
gujaf-340	379	9	different	different	ADJ
gujaf-340	379	10	industry	industry	NOUN
gujaf-340	379	11	groups	group	NOUN
gujaf-340	379	12	:	:	PUNCT
gujaf-340	379	13	evidence	evidence	NOUN
gujaf-340	379	14	from	from	ADP
gujaf-340	379	15	china	china	PROPN
gujaf-340	379	16	.	.	PUNCT
gujaf-340	380	1	sustainability	sustainability	NOUN
gujaf-340	380	2	,	,	PUNCT
gujaf-340	380	3	13	13	NUM
gujaf-340	380	4	,	,	PUNCT
gujaf-340	380	5	3142	3142	NUM
gujaf-340	380	6	.	.	PUNCT
gujaf-340	381	1	https://doi.org/10.3390/	https://doi.org/10.3390/	PROPN
gujaf-340	381	2	su13063142	su13063142	PROPN
gujaf-340	381	3	.	.	PUNCT
gujaf-340	382	1	odoemelam	odoemelam	PROPN
gujaf-340	382	2	,	,	PUNCT
gujaf-340	382	3	n.	n.	NOUN
gujaf-340	382	4	,	,	PUNCT
gujaf-340	382	5	&	&	CCONJ
gujaf-340	382	6	okafor	okafor	PROPN
gujaf-340	382	7	,	,	PUNCT
gujaf-340	382	8	r.	r.	PROPN
gujaf-340	382	9	(	(	PUNCT
gujaf-340	382	10	2018	2018	NUM
gujaf-340	382	11	)	)	PUNCT
gujaf-340	382	12	.	.	PUNCT
gujaf-340	383	1	the	the	DET
gujaf-340	383	2	influence	influence	NOUN
gujaf-340	383	3	of	of	ADP
gujaf-340	383	4	corporate	corporate	ADJ
gujaf-340	383	5	governance	governance	NOUN
gujaf-340	383	6	on	on	ADP
gujaf-340	383	7	environmental	environmental	ADJ
gujaf-340	383	8	disclosure	disclosure	NOUN
gujaf-340	383	9	of	of	ADP
gujaf-340	383	10	listed	list	VERB
gujaf-340	383	11	non	non	ADJ
gujaf-340	383	12	-	-	ADJ
gujaf-340	383	13	financial	financial	ADJ
gujaf-340	383	14	firms	firm	NOUN
gujaf-340	383	15	in	in	ADP
gujaf-340	383	16	nigeria	nigeria	PROPN
gujaf-340	383	17	.	.	PUNCT
gujaf-340	384	1	indonesian	indonesian	PROPN
gujaf-340	384	2	journal	journal	PROPN
gujaf-340	384	3	of	of	ADP
gujaf-340	384	4	sustainability	sustainability	NOUN
gujaf-340	384	5	accounting	accounting	NOUN
gujaf-340	384	6	and	and	CCONJ
gujaf-340	384	7	management	management	NOUN
gujaf-340	384	8	,	,	PUNCT
gujaf-340	384	9	2(1	2(1	NUM
gujaf-340	384	10	)	)	PUNCT
gujaf-340	384	11	,	,	PUNCT
gujaf-340	384	12	25	25	NUM
gujaf-340	384	13	.	.	PUNCT
gujaf-340	385	1	https://doi.org/10.28992/ijsam.v2i1.47	https://doi.org/10.28992/ijsam.v2i1.47	PROPN
gujaf-340	385	2	.	.	PUNCT
gujaf-340	386	1	odum	odum	PROPN
gujaf-340	386	2	,	,	PUNCT
gujaf-340	386	3	c.g	c.g	PROPN
gujaf-340	386	4	.	.	PROPN
gujaf-340	386	5	(	(	PUNCT
gujaf-340	386	6	2023	2023	NUM
gujaf-340	386	7	)	)	PUNCT
gujaf-340	386	8	.	.	PUNCT
gujaf-340	387	1	corporate	corporate	ADJ
gujaf-340	387	2	board	board	NOUN
gujaf-340	387	3	diversity	diversity	NOUN
gujaf-340	387	4	effect	effect	NOUN
gujaf-340	387	5	on	on	ADP
gujaf-340	387	6	environmental	environmental	ADJ
gujaf-340	387	7	sustainability	sustainability	NOUN
gujaf-340	387	8	disclosure	disclosure	NOUN
gujaf-340	387	9	.	.	PUNCT
gujaf-340	388	1	evidence	evidence	NOUN
gujaf-340	388	2	from	from	ADP
gujaf-340	388	3	nigeria	nigeria	PROPN
gujaf-340	388	4	.	.	PUNCT
gujaf-340	389	1	asian	asian	ADJ
gujaf-340	389	2	journal	journal	PROPN
gujaf-340	389	3	of	of	ADP
gujaf-340	389	4	economics	economic	NOUN
gujaf-340	389	5	,	,	PUNCT
gujaf-340	389	6	business	business	NOUN
gujaf-340	389	7	and	and	CCONJ
gujaf-340	389	8	accounting	accounting	NOUN
gujaf-340	389	9	,	,	PUNCT
gujaf-340	389	10	23(16),146156	23(16),146156	NUM
gujaf-340	389	11	,	,	PUNCT
gujaf-340	389	12	doi	doi	NOUN
gujaf-340	389	13	:	:	PUNCT
gujaf-340	389	14	10.9734	10.9734	NUM
gujaf-340	389	15	/	/	SYM
gujaf-340	389	16	ajeba/2023	ajeba/2023	NOUN
gujaf-340	389	17	/	/	SYM
gujaf-340	389	18	v23i161034	v23i161034	PUNCT
gujaf-340	389	19	olanrewaju	olanrewaju	ADJ
gujaf-340	389	20	,	,	PUNCT
gujaf-340	389	21	i.	i.	PROPN
gujaf-340	389	22	s.	s.	PROPN
gujaf-340	389	23	,	,	PUNCT
gujaf-340	389	24	ishola	ishola	PROPN
gujaf-340	389	25	,	,	PUNCT
gujaf-340	389	26	a.	a.	PROPN
gujaf-340	389	27	k.	k.	PROPN
gujaf-340	389	28	,	,	PUNCT
gujaf-340	389	29	nurudeen	nurudeen	PROPN
gujaf-340	389	30	,	,	PUNCT
gujaf-340	389	31	s.	s.	PROPN
gujaf-340	389	32	o.	o.	PROPN
gujaf-340	389	33	,	,	PUNCT
gujaf-340	389	34	&	&	CCONJ
gujaf-340	389	35	ayuba	ayuba	PROPN
gujaf-340	389	36	,	,	PUNCT
gujaf-340	389	37	i.	i.	PROPN
gujaf-340	389	38	a.	a.	PROPN
gujaf-340	389	39	(	(	PUNCT
gujaf-340	389	40	2020	2020	NUM
gujaf-340	389	41	)	)	PUNCT
gujaf-340	389	42	.	.	PUNCT
gujaf-340	390	1	impact	impact	NOUN
gujaf-340	390	2	of	of	ADP
gujaf-340	390	3	board	board	NOUN
gujaf-340	390	4	diversity	diversity	NOUN
gujaf-340	390	5	on	on	ADP
gujaf-340	390	6	corporate	corporate	ADJ
gujaf-340	390	7	social	social	ADJ
gujaf-340	390	8	responsibility	responsibility	NOUN
gujaf-340	390	9	of	of	ADP
gujaf-340	390	10	listed	list	VERB
gujaf-340	390	11	oil	oil	NOUN
gujaf-340	390	12	and	and	CCONJ
gujaf-340	390	13	gas	gas	NOUN
gujaf-340	390	14	firms	firm	NOUN
gujaf-340	390	15	in	in	ADP
gujaf-340	390	16	nigeria	nigeria	PROPN
gujaf-340	390	17	.	.	PUNCT
gujaf-340	391	1	international	international	ADJ
gujaf-340	391	2	journal	journal	PROPN
gujaf-340	391	3	of	of	ADP
gujaf-340	391	4	management	management	NOUN
gujaf-340	391	5	and	and	CCONJ
gujaf-340	391	6	sustainability	sustainability	NOUN
gujaf-340	391	7	,	,	PUNCT
gujaf-340	391	8	9(4	9(4	NUM
gujaf-340	391	9	)	)	PUNCT
gujaf-340	391	10	,	,	PUNCT
gujaf-340	391	11	194–206	194–206	NUM
gujaf-340	391	12	.	.	PUNCT
gujaf-340	392	1	https://doi.org/10.18488/journal	https://doi.org/10.18488/journal	PROPN
gujaf-340	392	2	.	.	PUNCT
gujaf-340	393	1	11.2020.94.194.206	11.2020.94.194.206	NUM
gujaf-340	393	2	olayinka	olayinka	PROPN
gujaf-340	393	3	,	,	PUNCT
gujaf-340	393	4	o.	o.	NOUN
gujaf-340	393	5	(	(	PUNCT
gujaf-340	393	6	2022	2022	NUM
gujaf-340	393	7	)	)	PUNCT
gujaf-340	393	8	.	.	PUNCT
gujaf-340	394	1	corporate	corporate	ADJ
gujaf-340	394	2	governance	governance	NOUN
gujaf-340	394	3	and	and	CCONJ
gujaf-340	394	4	sustainability	sustainability	NOUN
gujaf-340	394	5	reporting	reporting	NOUN
gujaf-340	394	6	in	in	ADP
gujaf-340	394	7	nigeria	nigeria	PROPN
gujaf-340	394	8	.	.	PUNCT
gujaf-340	395	1	j.	j.	PROPN
gujaf-340	395	2	dev	dev	PROPN
gujaf-340	395	3	.	.	PUNCT
gujaf-340	396	1	areas	area	NOUN
gujaf-340	396	2	.	.	PUNCT
gujaf-340	397	1	56	56	NUM
gujaf-340	397	2	,	,	PUNCT
gujaf-340	397	3	77–90	77–90	NUM
gujaf-340	397	4	.	.	PUNCT
gujaf-340	398	1	orumwense	orumwense	PROPN
gujaf-340	398	2	e.k	e.k	PROPN
gujaf-340	398	3	.	.	PROPN
gujaf-340	398	4	and	and	CCONJ
gujaf-340	398	5	osa	osa	PROPN
gujaf-340	398	6	-	-	PUNCT
gujaf-340	398	7	izeko	izeko	PROPN
gujaf-340	398	8	e.	e.	PROPN
gujaf-340	398	9	(	(	PUNCT
gujaf-340	398	10	2023	2023	NUM
gujaf-340	398	11	)	)	PUNCT
gujaf-340	398	12	board	board	NOUN
gujaf-340	398	13	diversity	diversity	NOUN
gujaf-340	398	14	and	and	CCONJ
gujaf-340	398	15	environmental	environmental	ADJ
gujaf-340	398	16	sustainability	sustainability	NOUN
gujaf-340	398	17	disclosure	disclosure	NOUN
gujaf-340	398	18	in	in	ADP
gujaf-340	398	19	oil	oil	NOUN
gujaf-340	398	20	and	and	CCONJ
gujaf-340	398	21	gas	gas	NOUN
gujaf-340	398	22	companies	company	NOUN
gujaf-340	398	23	:	:	PUNCT
gujaf-340	398	24	evidence	evidence	NOUN
gujaf-340	398	25	from	from	ADP
gujaf-340	398	26	nigeria	nigeria	PROPN
gujaf-340	398	27	,	,	PUNCT
gujaf-340	398	28	european	european	PROPN
gujaf-340	398	29	journal	journal	PROPN
gujaf-340	398	30	of	of	ADP
gujaf-340	398	31	accounting	accounting	NOUN
gujaf-340	398	32	,	,	PUNCT
gujaf-340	398	33	auditing	auditing	NOUN
gujaf-340	398	34	and	and	CCONJ
gujaf-340	398	35	finance	finance	NOUN
gujaf-340	398	36	research	research	NOUN
gujaf-340	398	37	,	,	PUNCT
gujaf-340	398	38	11(5	11(5	NUM
gujaf-340	398	39	)	)	PUNCT
gujaf-340	398	40	,	,	PUNCT
gujaf-340	398	41	113	113	NUM
gujaf-340	398	42	.	.	PUNCT
gujaf-340	399	1	doi	doi	NOUN
gujaf-340	399	2	:	:	PUNCT
gujaf-340	399	3	https://doi.org/10.37745/ejaafr.2013/vol11n5113	https://doi.org/10.37745/ejaafr.2013/vol11n5113	PROPN
gujaf-340	399	4	https://doi.org/10.28992/ijsam.v2i1.47	https://doi.org/10.28992/ijsam.v2i1.47	X
gujaf-340	399	5	https://doi.org/10.18488/journal	https://doi.org/10.18488/journal	PROPN
gujaf-340	399	6	gusau	gusau	ADJ
gujaf-340	399	7	journal	journal	NOUN
gujaf-340	399	8	of	of	ADP
gujaf-340	399	9	accounting	accounting	NOUN
gujaf-340	399	10	and	and	CCONJ
gujaf-340	399	11	finance	finance	NOUN
gujaf-340	399	12	,	,	PUNCT
gujaf-340	399	13	vol	vol	NOUN
gujaf-340	399	14	.	.	PROPN
gujaf-340	399	15	5	5	NUM
gujaf-340	399	16	,	,	PUNCT
gujaf-340	399	17	issue	issue	NOUN
gujaf-340	399	18	2	2	NUM
gujaf-340	399	19	,	,	PUNCT
gujaf-340	399	20	october	october	PROPN
gujaf-340	399	21	,	,	PUNCT
gujaf-340	399	22	2024	2024	NUM
gujaf-340	399	23	248	248	NUM
gujaf-340	399	24	qeshta	qeshta	VERB
gujaf-340	399	25	,	,	PUNCT
gujaf-340	399	26	d.	d.	PROPN
gujaf-340	399	27	m.	m.	PROPN
gujaf-340	399	28	h.	h.	PROPN
gujaf-340	399	29	(	(	PUNCT
gujaf-340	399	30	2021	2021	NUM
gujaf-340	399	31	)	)	PUNCT
gujaf-340	399	32	.	.	PUNCT
gujaf-340	400	1	audit	audit	NOUN
gujaf-340	400	2	committee	committee	NOUN
gujaf-340	400	3	characteristics	characteristic	NOUN
gujaf-340	400	4	and	and	CCONJ
gujaf-340	400	5	firm	firm	ADJ
gujaf-340	400	6	performance	performance	NOUN
gujaf-340	400	7	:	:	PUNCT
gujaf-340	400	8	evidence	evidence	NOUN
gujaf-340	400	9	from	from	ADP
gujaf-340	400	10	the	the	DET
gujaf-340	400	11	insurance	insurance	NOUN
gujaf-340	400	12	sector	sector	NOUN
gujaf-340	400	13	in	in	ADP
gujaf-340	400	14	bahrain	bahrain	NOUN
gujaf-340	400	15	.	.	PUNCT
gujaf-340	401	1	revista	revista	PROPN
gujaf-340	401	2	gestão	gestão	PROPN
gujaf-340	401	3	inovação	inovação	PROPN
gujaf-340	401	4	e	e	PROPN
gujaf-340	401	5	tecnologias	tecnologias	PROPN
gujaf-340	401	6	,	,	PUNCT
gujaf-340	401	7	11(2	11(2	NUM
gujaf-340	401	8	)	)	PUNCT
gujaf-340	401	9	,	,	PUNCT
gujaf-340	401	10	1666–1680	1666–1680	NUM
gujaf-340	401	11	.	.	PUNCT
gujaf-340	402	1	https://doi.org/10.47059/revistageintec.v11i2.1789	https://doi.org/10.47059/revistageintec.v11i2.1789	ADV
gujaf-340	402	2	rabi	rabi	NOUN
gujaf-340	402	3	,	,	PUNCT
gujaf-340	402	4	m.	m.	NOUN
gujaf-340	402	5	(	(	PUNCT
gujaf-340	402	6	2019	2019	NUM
gujaf-340	402	7	)	)	PUNCT
gujaf-340	402	8	.	.	PUNCT
gujaf-340	403	1	board	board	NOUN
gujaf-340	403	2	characteristics	characteristic	NOUN
gujaf-340	403	3	and	and	CCONJ
gujaf-340	403	4	environmental	environmental	ADJ
gujaf-340	403	5	disclosure	disclosure	NOUN
gujaf-340	403	6	:	:	PUNCT
gujaf-340	403	7	evidence	evidence	NOUN
gujaf-340	403	8	from	from	ADP
gujaf-340	403	9	jordan	jordan	PROPN
gujaf-340	403	10	.	.	PUNCT
gujaf-340	404	1	international	international	ADJ
gujaf-340	404	2	journal	journal	PROPN
gujaf-340	404	3	of	of	ADP
gujaf-340	404	4	business	business	NOUN
gujaf-340	404	5	and	and	CCONJ
gujaf-340	404	6	management	management	NOUN
gujaf-340	404	7	,	,	PUNCT
gujaf-340	404	8	14(2	14(2	NUM
gujaf-340	404	9	)	)	PUNCT
gujaf-340	404	10	,	,	PUNCT
gujaf-340	404	11	57–65	57–65	NUM
gujaf-340	404	12	.	.	PUNCT
gujaf-340	405	1	https://doi.org/10.5539/ijbm.v14n2p57	https://doi.org/10.5539/ijbm.v14n2p57	PROPN
gujaf-340	405	2	samaha	samaha	PROPN
gujaf-340	405	3	,	,	PUNCT
gujaf-340	405	4	k.	k.	PROPN
gujaf-340	405	5	,	,	PUNCT
gujaf-340	405	6	khlif	khlif	PROPN
gujaf-340	405	7	,	,	PUNCT
gujaf-340	405	8	h.	h.	PROPN
gujaf-340	405	9	,	,	PUNCT
gujaf-340	405	10	&	&	CCONJ
gujaf-340	405	11	hussainey	hussainey	PROPN
gujaf-340	405	12	,	,	PUNCT
gujaf-340	405	13	k.	k.	PROPN
gujaf-340	405	14	(	(	PUNCT
gujaf-340	405	15	2015	2015	NUM
gujaf-340	405	16	)	)	PUNCT
gujaf-340	405	17	.	.	PUNCT
gujaf-340	406	1	the	the	DET
gujaf-340	406	2	impact	impact	NOUN
gujaf-340	406	3	of	of	ADP
gujaf-340	406	4	board	board	NOUN
gujaf-340	406	5	and	and	CCONJ
gujaf-340	406	6	audit	audit	NOUN
gujaf-340	406	7	committee	committee	NOUN
gujaf-340	406	8	characteristics	characteristic	NOUN
gujaf-340	406	9	on	on	ADP
gujaf-340	406	10	voluntary	voluntary	ADJ
gujaf-340	406	11	disclosure	disclosure	NOUN
gujaf-340	406	12	:	:	PUNCT
gujaf-340	406	13	a	a	DET
gujaf-340	406	14	meta	meta	ADJ
gujaf-340	406	15	-	-	PUNCT
gujaf-340	406	16	analysis	analysis	NOUN
gujaf-340	406	17	.	.	PUNCT
gujaf-340	407	1	journal	journal	NOUN
gujaf-340	407	2	of	of	ADP
gujaf-340	407	3	international	international	ADJ
gujaf-340	407	4	accounting	accounting	NOUN
gujaf-340	407	5	,	,	PUNCT
gujaf-340	407	6	auditing	auditing	NOUN
gujaf-340	407	7	and	and	CCONJ
gujaf-340	407	8	taxation	taxation	NOUN
gujaf-340	407	9	,	,	PUNCT
gujaf-340	407	10	24	24	NUM
gujaf-340	407	11	,	,	PUNCT
gujaf-340	407	12	13–28	13–28	NUM
gujaf-340	407	13	.	.	PUNCT
gujaf-340	408	1	https://doi.org/10.1016/	https://doi.org/10.1016/	PROPN
gujaf-340	408	2	j.intaccaudtax.2014.11.001	j.intaccaudtax.2014.11.001	PROPN
gujaf-340	408	3	security	security	NOUN
gujaf-340	408	4	and	and	CCONJ
gujaf-340	408	5	exchange	exchange	PROPN
gujaf-340	408	6	commission	commission	PROPN
gujaf-340	408	7	code	code	NOUN
gujaf-340	408	8	of	of	ADP
gujaf-340	408	9	corporate	corporate	ADJ
gujaf-340	408	10	governance	governance	NOUN
gujaf-340	408	11	for	for	ADP
gujaf-340	408	12	companies	company	NOUN
gujaf-340	408	13	listed	list	VERB
gujaf-340	408	14	in	in	ADP
gujaf-340	408	15	the	the	DET
gujaf-340	408	16	stock	stock	NOUN
gujaf-340	408	17	exchange	exchange	NOUN
gujaf-340	408	18	.	.	PUNCT
gujaf-340	408	19	,	,	PUNCT
gujaf-340	408	20	1	1	NUM
gujaf-340	408	21	(	(	PUNCT
gujaf-340	408	22	2011	2011	NUM
gujaf-340	408	23	)	)	PUNCT
gujaf-340	408	24	.	.	PUNCT
gujaf-340	409	1	shaheen	shaheen	PROPN
gujaf-340	409	2	,	,	PUNCT
gujaf-340	409	3	r.	r.	PROPN
gujaf-340	409	4	,	,	PUNCT
gujaf-340	409	5	luo	luo	PROPN
gujaf-340	409	6	,	,	PUNCT
gujaf-340	409	7	q.	q.	PROPN
gujaf-340	409	8	&	&	CCONJ
gujaf-340	409	9	bala	bala	PROPN
gujaf-340	409	10	,	,	PUNCT
gujaf-340	409	11	h.	h.	PROPN
gujaf-340	409	12	(	(	PUNCT
gujaf-340	409	13	2022	2022	NUM
gujaf-340	409	14	)	)	PUNCT
gujaf-340	409	15	female	female	ADJ
gujaf-340	409	16	ceo	ceo	NOUN
gujaf-340	409	17	succession	succession	NOUN
gujaf-340	409	18	and	and	CCONJ
gujaf-340	409	19	corporate	corporate	ADJ
gujaf-340	409	20	social	social	ADJ
gujaf-340	409	21	disclosure	disclosure	NOUN
gujaf-340	409	22	in	in	ADP
gujaf-340	409	23	china	china	PROPN
gujaf-340	409	24	:	:	PUNCT
gujaf-340	409	25	unveiling	unveil	VERB
gujaf-340	409	26	the	the	DET
gujaf-340	409	27	significance	significance	NOUN
gujaf-340	409	28	of	of	ADP
gujaf-340	409	29	ownership	ownership	NOUN
gujaf-340	409	30	status	status	NOUN
gujaf-340	409	31	and	and	CCONJ
gujaf-340	409	32	firm	firm	ADJ
gujaf-340	409	33	performance	performance	NOUN
gujaf-340	409	34	.	.	PUNCT
gujaf-340	410	1	environmental	environmental	ADJ
gujaf-340	410	2	science	science	NOUN
gujaf-340	410	3	and	and	CCONJ
gujaf-340	410	4	pollution	pollution	NOUN
gujaf-340	410	5	research	research	NOUN
gujaf-340	410	6	,	,	PUNCT
gujaf-340	410	7	29	29	NUM
gujaf-340	410	8	,	,	PUNCT
gujaf-340	410	9	1	1	NUM
gujaf-340	410	10	-	-	SYM
gujaf-340	410	11	17	17	NUM
gujaf-340	410	12	.	.	PUNCT
gujaf-340	411	1	https://doi.org/10.1016/	https://doi.org/10.1016/	PROPN